2011 Annual Budget
2011 BUDGET
OVERVIEW AND OPERATING BUDGET
TABLE OF CONTENTS
Page
OPERATING BUDGET
INTRODUCTION
History of Boulder ............................................................................................................................................1
Organizational Chart 5
Budget Philosophy & Process ...........................................................................................................................7
CITY MANAGER'S BUDGET MESSAGE
2011 Budget Message .....................................................................................................................................15
BUDGET POLICIES
Citywide Financial and Management Policies 39
City of Boulder Reserve Policies 47
CITYWIDE SUMMARIES
Graphic of 2011 Budget 59
Budget Summary .............................................................................................................................................61
Summary of Sources of Funds 69
Summary of Uses of Funds 77
Summary of Interfund Transfers 83
2011 Fund Activity Summary - Original Budget 87
Changes in Fund Balance 89
Summary of Standard FTEs 90
Debt Policy and Administration 91
Debt Service 92
Legal Debt Margin ........................................................................................................................................110
DEPARTMENT OVERVIEWS
City Council .................................................................................................................................................111
City Attorney ................................................................................................................................................115
Municipal Court ............................................................................................................................................119
City Manager's Office ..................................................................................................................................123
Manager's Contingency .....................................................................................................................127
Non-Departmental Contracts, Citywide Memberships and Citywide Programs ...........................................128
Finance .................................................................................................................................................131
Human Resources .........................................................................................................................................135
Information Technology ................................................................................................................................141
Housing and Human Services .......................................................................................................................147
Library/Arts .................................................................................................................................................1.53
Open Space and Mountain Parks ..................................................................................................................161
Page
Parks and Recreation 167
Community Planning and Sustainability .......................................................................................................175
DUHMD/Parking Services .................................................................................................................183
Public Works ................................................................................................................................................189
Development and Support Services ....................................................................................................191
Transportation ...................................................................................................................................199
Utilities ......................................................................................................................................205
Fire .................................................................................................................................................211
Police .................................................................................................................................................215
FUND FINANCIALS
General Fund 221
CHAP Fund 225
Capital Development Fund 226
Lottery Fund 227
Affordable Housing Fund 228
Planning & Development Services Fund 230
.25 Cent Sales Tax Fund 231
Library Fund 232
Recreation Activity Fund 233
Climate Action Plan Fund 234
Airport Fund 235
Transportation Fund 236
Transportation Development Fund 238
Transit Pass General Improvement District - Forest Glen Fund 239
Open Space Fund 240
Community Development Block Grant (CDBG) Fund 242
HOME Fund 243
Water Utility Fund 244
Wastewater Utility Fund 246
Stonnwater/Flood Management Utility Fund 248
Downtown Commercial District Fund 250
University Hill Commercial District Fund 252
Permanent Parks & Recreation Fund 254
Telecommunications Fund ............................................................................................................................255
Property & Casualty Insurance Fund 256
Workers' Compensation Fund 257
Compensated Absences Fund 258
Fleet Operations Fund ...................................................................................................................................259
Page
Fleet Replacement Fund 260
Computer Replacement Fund 261
Equipment Replacement Fund 262
Facility Renovation & Replacement Fund 263
UTILITY RATES
Utility Rates 265
APPROPRIATION ORDINANCE
Appropriation Ordinance 269
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2011 BUDGET
OVERVIEW AND OPERATING BUDGET
City of Boulder
Mayor Susan Osborne
Deputy Mayor Ken Wilson
Council Members Suzy Ageton
Matthew Appelbaum
KC Becker
Macon Cowles
Crystal Gray
George Karakehian
Lisa Morzel
City Manager Jane S. Brautigam
CITY OF BOULDER STAFF
City Manager Jane S. Brautigam
Deputy City Manager Paul Fetherston
City Attorney Tom Carr
Municipal Judge Linda P. Cooke
Municipal Court Administrator ..............................................................................................................Lynne Reynolds
Chief Financial Officer Bob Eichem
Director of Housing and Human Services Karen Rahn
Director of Human Resources Eileen Gomez
Director of Information Technology Don Ingle
Acting Library/Arts Director Donna Gartenmann
Director of Open Space/Mountain Parks .................................................................................................Michael Patton
Director of Parks and Recreation Kirk Kincannon
Executive Director of Community Planning and Sustainability David Driskell
Executive Director of Public Works Maureen F. Rait
Director of Public Works for Transportation ............................................................................................Tracy Winfree
Director of Public Works for Utilities .......................................................................................................Ned Williams
Fire Chief Larry Donner
Police Chief Mark R. Beckner
Director of Downtown University Hill Management Division/Parking Services Molly Winter
Director of Support Services/City Clerk ..................................................................................................Alisa D. Lewis
Budget Office Staff
Budget Officer Kathy McGuire
Budget Manager Jim Reasor
Budget Analyst Cindy Miller
CITY OF BOULDER
2011 BUDGET
GENERAL INFORMATION
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. Four thousand forty-four lots were laid out at
a purchase price of $1,000 each, a price that was later lowered in order to attract more residents.
Part of the Nebraska Territory until February 28, 1861, when the Territory of Colorado was created by the U.S.
Congress, Boulder City grew slowly. It 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
transport services, and gambling and drinking establishments.
Competition among Boulder County settlements for new residents and businesses was intense. As a mining supply
town, Boulder residents were more settled than in the mining camps. Economic stability was a necessity and
residents encouraged the establishment of railroad service, hospital and school buildings, and a stable town
government.
Boulder's first schoolhouse was built in 1860 at the southwest corner of Walnut and 15th Street_ the first in the
territory. Also in 1860 a group of Boulder residents began lobbying to have the University located in Boulder. By
1874 Boulder had won the designation, secured a donated 44.9 acre site and raised $15,000 to match a similar grant
by the state legislature. Construction of Old Main signaled the opening of the University, with classrooms,
auditorium, office and the President's living quarters all located there.
Transportation was improved in 1873 with railroad service coming to Boulder. Gradually tracks were laid to provide
service to Golden and Denver and to the mining camps to the west. In 1890 the railroad depot was constructed on
Water Street (now Canyon Boulevard) and 14th Street.
City government was formalized in November, 1871 when the town of Boulder was incorporated. Designation of
Boulder as the county seat occurred in 1867 and led to the construction of the first courthouse at its present site in
1883. It burned to the ground in 1932 and was replaced by the current courthouse in 1934.
Amenities and health services were developed, even in periods of little growth. The first Post Office was established
in 1860; the telegraph became available in 1874; a hospital was built in 1873; a water system was installed in 1874;
and the first bank was built in 1874.
The initial residential area was located in what is now downtown and in some parts of Goss/Grove, Whittier and
Mapleton Hill neighborhoods. As commercial expansion took over downtown housing, these neighborhoods
surrounding downtown remained primarily residential areas. At the turn of the century, growth of the University led
to the development of parts of University Hill. Marks of elegance for residents were flagstone sidewalks, first
installed during the 1880's.
The first private school in Boulder, Mt. St. Gertrude Academy, was opened in 1892. Boulder, by then accessible to
visitors by railroad, was known as a community with a prosperous economy, a comprehensive educational system,
and well maintained residential neighborhoods. It was no wonder that the railroad recommended Boulder as a site
for a Chautauqua in 1897. Boulder residents passed a bond issue to buy the land, and the now familiar Chautauqua
auditorium was built.
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By 1905 the economy was faltering and Boulder counted heavily on tourism to boost its fortunes; however, Boulder
had no first class hotel to attract summer visitors and group meetings. By 1906 a subscription drive had raised
money to begin construction. The first event at the new hotel was a reception for Boulderites, held on December 30,
1908, and Hotel Boulderado opened to the public for business on January 1, 1909.
Tourism continued to dominate the Boulder economy for the next forty years. Each summer shopkeepers, transport
firms, and lodging managers eagerly awaited the influx of Chautauqua residents, primarily from Texas, and other
visitors. By World War II, when tourism declined, the University unknowingly provided another opportunity for
growth. With the location of the U.S. Navy's Japanese language school at CU, young men and women from around
the country became acquainted with the City and liked it.
Following World War II, many of these trainees returned as students, professional and business people, joining
veterans attending the University on the G.I. bill. Boulder's population had not increased significantly since the
1920's. The 1920 census showed 11,006 residents while the 1940 census count was 12.958. After the first influx of
new residents in the late 1940's the count soared to 20,000 in 1950.
New residents meant both new opportunities and new challenges. Although jobs were needed, townspeople wanted
to preserve the beautiful natural setting and amenities developed over the years. By 1950 Boulder leaders were
actively recruiting new "clean" industry and improved transportation, securing a new highway, the Boulder-Denver
Turnpike, and the National Bureau of Standards in 1952. Other research and development industries soon followed.
The housing shortage and need for additional business and public buildings attracted young and talented architects.
New subdivisions were planned, including the Highland Park-Martin Acres neighborhood located on the historic
Martin Farm, and the North Boulder developments from Balsam north, originally part of the Tyler Farm. New
neighborhoods brought the City's first two shopping centers, North Broadway and Basemar.
With the completed turnpike to downtown Denver, Boulder continued to expand. From 1950-1972 the population
grew from 20,000 to 72,000.
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 infrll and re-use of its past architectural
development which continues to present. The Historic Preservation Code was passed in September, 1974. The
ordinance is instrumental in preserving significant portions of our past while encouraging the rehabilitation of
historic buildings.
GOVERNING BODY
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.
CITY MANAGEMENT
The City employs a full-time City Manager, appointed by City Council to oversee the operations of the City. City
Council also appoints the City Attorney and the Municipal Judge.
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DEMOGRAPHIC CHARACTERISTICS'
Population (as of January, 2009): 102,800
Median Age: 29.0 (with University students)
35.0 (without University students)
Median Education: 66.8% residents with four or more years of college
Median Family Income: $88,000
(Boulder County)
1. Landmarks Preservation Advisory Board
2. City of Boulder Department of Community Planning & Sustainability, 2010 Key Trends Report.
www.boulden,alleycompplan.net
United States Census Bureau American Community Survey 2006-2008 3-year estimates
City of Boulder Housing & Human Sen-ices Department, HHS Master Plan, April 2004, Census Highlights
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City of Boulder
2011
Organizational Community
Chart
y
City Council
Municipal Judge City Manager City Attorney
Linda Cooke Jane S. Brautigam Tom Carr
Deputy City Manager
Paul J. Fetherston
Fire/Rescue Chief Police Chief Municipal Court Human Resources Chief Financial Officer
Mark Beckner Administrator Director Bob Eichem
Larry Donner Lynne Reynolds Eileen Gomez
Director of Support Information Community Planning Acting Library & Parks & Recreation Public Works Open Space/ Housing &
Services/ City Clerk Technology and Sustainability the Arts Director Director Executive Director Mountain Parks Human Services
Director Executive Director Jennifer Miles Director Director
Alisa Lewis Don Ingle David Driskell Kirk Kincannon Maureen Rait Michael Patton Karen Rahn
Downtown-University Hill Mgmt Community Planning Development
Division & Parking Serv ices Ecomonic Vitality & Support Services Transportation Utilities
Director Environmental Affairs Director Director Director
Molly Winter Community Sustainability Maureen Rait Tracy Winfree Ned Williams
Note: Solid line denotes direct report and dotted line indicates day to day assistance.
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BUDGET PHILOSOPHY AND PROCESS
Budget Philosophy
Serving the public trust requires that the annual budget provide the best possible balance of allocation to meet the varied
needs of the community. The budget is a principal management tool for the City administration, and in allocating the
City's resources, it both reflects and defines the annual work program. In this context, the budget provides a framework
for us to accomplish our 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 communications, community outreach, and a
commitment to excellence. To this end, the process must be a cooperative effort of the entire City organization.
Boulder prides itself on being a progressive community, willing to challenge the status quo and being on the "cutting
edge". City staff has accepted this challenge by developing the budget within the context of a search for creative
solutions for the delivery of City services. The budget will emphasize measures to improve the productivity and
effectiveness of service delivery to residents. Teamwork and efficiency enhancements will limit the amount of
bureaucratic "red tape" required, both between functional areas within the City, and between City staff and the
community. The overriding goals must be to support the high standards set by the community, and to provide long-term
value at reasonable cost.
The budget will be based upon timely, consistent and clearly articulated policies. It will be realistic and will include
adequate resources to meet assigned work programs. Once adopted, within the parameters of policy guidelines,
departments will be given full spending authority for their budget(s).
Budget Process
The fiscal year of the City is the calendar year. The City has implemented a two-year budget process and adopts a
biennial budget by December 1 st of the year prior to the two-year budget period. Even though the budget is adopted for
a two-year term, the State and City Charter require that prior to each fiscal year, an appropriation ordinance must be
adopted to authorize budgeted expenditures for the coming fiscal year. Given the current economic downturn, the city's
is preparing a one-year budget for 2011 rather than a two-year budget. The two-year budget process will be reviewed
again during development of the 2012 recommended budget.
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 over a ten month period, beginning in February and ending in October/November.
In February, staff 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 staff 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/June with
review by boards and/or commissions where appropriate.
The City Manager reviews departmental budgets in June/July and meets with the Directors Group as needed to discuss
the proposals submitted by departments.
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BUDGET PROCESS
BUDGET PREPARATION SCHEDULE
Revenue Projections
Council/Budget Update
Departments Prepare Budgets
Prepare Recommended Budget
Council Study Sessions
Council Approves Budget
Publish Adopted Budget
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JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC
The recommended budget is presented to the City Council in August and made available to the public at the same time.
In August and September, Council holds study sessions to review the recommended operating and capital budgets.
The budget for the ensuing terns and the annual Appropriation Ordinance for the coming fiscal year are adopted in
October/November. The final Approved Budget document is printed and is available to staff and the public at the
beginning of the year.
There are two opportunities during the fiscal year for supplemental additions to the annual appropriation approved by
City Council. The first is typically adopted in April 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 supplement
department budgets is in November. 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."
Governmental funds are used to account for all or most of a govermnent's general activities, including the
collection and disbursement of earmarked moneys (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.
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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, etc, 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 - to account 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.
Lottery Fund -to account for State Conservation Trust Fund proceeds to be utilized for the refurbishment, capital
improvement and debt service on park acquisitions.
Planning & Development Services Fund - to account for revenues and expenditures related to development and
building services functions.
Affordable Housing Fund - to account 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 -to account for property tax, a housing excise tax and fees
to be used to increase the supply of affordable housing in Boulder.
.15 Cent Sales Tax Fund - to account for earmarked sales tax authorized by the voters in 1992 for parks and
recreation and general municipal purposes.
.25 Cent Sales Tax Fund - to account for earmarked sales tax authorized by the voters in 1995 for parks and
recreation operating and capital needs.
Library Fund - to account for the operations of the City-owned library and branches. Financing is provided by
general property taxes and General Fund contributions.
Recreation Activity Fund - to account for revenues and expenditures related to the provision of recreation, reservoir
and golf course services/programs.
Climate Action Plan Fund - to account 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 - to account 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 - to account for the operations of the City-owned municipal airport. Financing is provided by grants,
rents and leases.
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Transportation Fund - to account 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.
Transportation Development Fund - to account for development fees to be utilized for the construction of
transportation capital improvements related to new development and growth.
Community Development Block Grant Fund - to account for the funds granted by the Community Development
Block Grant program administered by the Department of Housing and Urban Development.
HOME Fund - to account 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
Fire Training Center Construction Fund
Boulder Municipal Property Authority Bond Fund
Debt Service Fund
The Debt Service Funds are established to accumulate moneys 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.
.15 Cent Sales Tax Debt Service Fund - Financing is provided by earmarked sales tax.
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.
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 (formerly UHGID)
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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 - to account for the costs of operating, acquiring and maintaining telecommunications
equipment used by all City departments.
Property & Casualty Insurance Fund - to account for and facilitate the monitoring of the City's self-insured property
& casualty insurance plan.
Workers' Compensation Insurance Fund - to account for and facilitate the monitoring of the City's self-insured
workers compensation plan.
Compensated Absences - to account for payments of compensated absences to employees of the General and
Library Funds. Funding is received primarily from the General Fund.
Fleet Fund - to account for the costs of operating, acquiring and maintaining automotive equipment used by other
City departments. Such costs are billed to the other departments.
Computer Replacement Fund - to account 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 - to account for the costs of acquiring equipment used by other City departments.
Such costs are billed to the other departments.
Facility Renovation & Replacement Fund - to account for the costs of maintaining and replacing facilities within
the City of Boulder.
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 conforms to the way the City prepares the budget. One
exception is compensated absences (accrued but unused vacation or sick leave) which are treated slightly differently in
the budget and in the CAFR.
Budget Terms
Accrual Basis - The basis of accounting under which revenues and expenses are recognized when they occur, rather than
when collected or paid.
Ad Valorem Tax - Tax based on the Assessed Valuation of property.
Appropriation - Legal authorization granted by City Council to make expenditures and incur obligations up to a specific
dollar amount.
Appropriation Ordinance - An ordinance by means of which appropriations are given legal effect. It is the method by
which the expenditure side of the annual budget is enacted into law by the City Council.
Assessed Valuation - Basis for deterniining property taxes. The assessor determines the assessed valuation of residential
real property. For 2010, property was appraised at the 2009 actual value. The residential rate was 7.96% of its actual
2009 value and other property was assessed at 29%.
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Bond - Written promise to pay a specified sum of money, called the face value or principal, at a specified date or dates
in the future, called the maturity date(s), together with periodic interest at a specified rate.
Budget - Plan of financial operation, embodying an estimate of proposed expenditures for a given period and the
proposed revenue estimates of financing them. Upon approval by City Council, the budget appropriation ordinance is
the legal basis for expenditures in the budget year.
Capital Assets - Assets of significant value and having a useful life of several years. Capital assets are also referred to
as fixed assets.
Capital Improvement Program - An annual, updated plan of capital expenditures for public facilities and infrastructure
(buildings, streets, etc.) with estimated costs, sources of funding and timing of work over a five year period.
Capital Project - Projects involving the purchase or construction of capital assets. Often a capital project encompasses
the purchase of land and the construction of a building or facility, or major street construction or reconstruction.
Design, engineering or architectural fees are often a part of a capital project.
Capital Purchases - Those items which a department purchases that have a value of over $5,000 and a life of longer than
one year, with the exception of computing equipment and copy machines which have a limit of $1,000.
Debt Service - Payment of principal and interest related to long-term debt.
Department - An organizational unit of the city which provides one or more services.
Depreciation - Expiration in the service life of fixed assets, attributable to wear and tear, deterioration, action of the
physical elements, inadequacy and obsolescence.
Designated Fund Balance - That portion of the fund balance that has been set aside for a specific purpose by the City
Council.
Division - A group of related tasks to provide a specific benefit to either the general public or the city organization. A
division is a sub-organizational unit of the department.
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, waterlines, 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.
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Lease-Purchase Agreements - Contractual agreements which are termed "leases", but which in substance amount to
purchase contracts, for equipment and machinery.
Long-term Debt - Debt with a maturity of more than one year after the date of issuance.
Maturity - The date on which the principal or stated value of investments or debt obligations are due and may be
reclaimed.
Mill Lew - 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 new developers for connecting to the city's water or sewer system to compensate the
city for additional facilities needed 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 and 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 revenue and expenditures including additional appropriations made
throughout the year and encumbrances carried over.
Special Assessment - A levy made against certain properties to defray part or all of the cost of a specific improvement or
service deemed to primarily benefit those properties.
Supplemental Requests - Programs and services which departments would like to have added to their budget. Typically,
supplemental requests are covered by additional revenue, as is the case with new grants.
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.
13
14
City
~ • r A', Of
Boulder
Office of the Citv Manager
DATE : August 17, 2010
TO: Mayor, City Council and the Residents of Boulder
FROM: Jane S. Brautigam, City Manager
SUBJECT: 2011 City Manager Recommended Budget
On behalf of the City of Boulder, I am pleased to present the 2011 Recommended Budget. The
year-long review and analysis of city finances and the impact of the international recession
afforded opportunities for Boulder to evaluate how it could operate more effectively following
the staff and budget reductions of 2010 and to align its programs and services more closely with
community goals.
Through careful analysis, recommendations of advisory boards and council direction, the city is
proposing to restructure several programs and to reduce expenses. The 2011 Recommended
Budget reflects staffing reductions and reallocations, negotiated changes to union contracts, and
restructuring of some city services for improved efficiencies and cost savings. It also includes a
shift in the employee compensation model to one that better reflects market trends, as well as a
priority-based budget system that helps ensure funding allocations for city programs/services are
based on their contribution to achieving community goals and values. The combination of budget
reductions and the reorganization of some programs will result in a net decrease of 19.74 full-
time equivalent positions for 2011. The $230 million Recommended Budget aligns with
community priorities and continues the city's high standards of public service while balancing
city expenditures with available resources - resulting in a nearly flat budget that shows less than
a 0.3% increase in revenues and expenditures when compared to 2010.
Although Boulder is in better financial condition than many of its peer cities, the economic
outlook continues to be uncertain. Current indications suggest that the national and local
economy will realize a slow recovery over the next few years. In response, the city is taking a
prudent and strategic approach to the 2011 Recommended Budget and has focused on achieving
greater efficiencies in how services are delivered to the Boulder community. The city continues
to maximize efficiencies by eliminating service duplications, centralizing administrative
functions and scrutinizing vacancies to ensure staffing resources reflect the needs and finances of
the city.
A primary focus of the budget development has been to ensure that the City of Boulder has
sufficient funds available to maintain basic government services while closing the
15
revenue/expenditure gap identified by Blue Ribbon Commission I and implementing many of the
efficiencies recommended by Blue Ribbon Commission Phase II (BRC II). Even as the BRC II
report was being finalized in early 2010, the city began to implement several of the
commission's recommendations, including restructuring some programs and services, analyzing
cost recovery of fee-based programs, and exploring community partnerships. Please refer to
Attachment A for additional information on the city's approach and strategies for developing
the operating and capital budgets.
ECONOMIC CHALLENGES
The economic impacts of the global recession began to affect the City of Boulder in the fourth
quarter of 2008 and have continued through 2010, with economic forecasts projecting a slow but
volatile recovery through 2011. As a result of significantly declining revenues, the city made
difficult decisions to reduce staffing and limit non-essential services in 2010. Although the sound
budget decisions made in 2010 and the 2008 voter approved de-Brucing of property tax limits
have positioned the city to maintain core services, Boulder must remain vigilant in its financial
planning and funding priorities.
The 2011 Recommended Budget continues to focus on high-priority services, incorporates
organizational efficiencies, and allocates funding for identified critical deficiencies such as
facility maintenance/renovation, replacement of fire apparatus, an internal animal control
program, and technology improvements. However, the city must implement budget and staffing
reductions in some programs and services for 2011 as a result of declining revenues in some
funding sources. Funding for transportation services, for example, has been reduced in order to
maintain a balanced budget. Please refer to Attachment B for a listing of the changes included
in the 2011 recommended budget.
In addition to declining revenues in some funding sources, the city will need to implement
contingency plans for 2011 if voters choose not to replace the Xcel franchise fee that expires on
December 31, 2010. The franchise fee contributes $4.1 million to the General Fund budget.
Should City of Boulder voters decide not to replace the franchise fee with a utility occupation tax
assessed on Xcel Energy in the November 2010 election, the city will need to implement a
contingency plan to eliminate and reduce programs and services in the General Fund equal to the
$4.1 million in lost revenue.
Contingency planning also requires that Boulder prepare for the potential revenue impacts of the
November 2010 election on city operations, should the voters of Colorado support any or all of
State Amendments 60 and 61 or Proposition 101. Passage of these state ballot initiatives would
significantly impact city programs in all areas. Contingency planning strategies for expenditure
reductions and adjustments to revenues will be discussed at the Aug. 24, 2010 Study Session.
Potential expenditure reduction details will be provided for review and discussion in September.
The economic reality combined with the escalating cost of providing government services
dictates that resources should be allocated to priority city services and programs.
Concurrent with the BRC II analysis and implementing its recommendations, the city adopted a
Priority-Based Budgeting (PBB) process to identify the core city services and the community
16
goals for its municipal government. PBB is an evolution of the Boulder Business Plan and
continues the city's focus on financial sustainability by addressing critical deficiencies and
allocating funds to programs and services that achieve the greatest results. Concurrent with
PBB, an interdepartmental review of vacant positions has helped identify and implement
additional organizational efficiencies to better meet the priorities of the community.
PBB has introduced a mechanism to determine if city programs are accomplishing city goals, are
appropriately provided by local government, and if programs could be more efficiently provided
by developing new partnerships with community organizations.
City staff used several tools, including PBB, to guide the development of the 2011
Recommended Budget in order to respond to economic challenges and to:
• understand the full cost of providing services and programs,
• evaluate services and programs based on the ability to accomplish community objectives,
• reallocate resources and identify more efficient ways to deliver services,
• maintain public safety and other core services, and
• minimize impacts, including reductions in services, to those residents who most need
assistance during tough economic times.
A summary of the PBB process is included in Attachment C.
2011 BUDGET HIGHLIGHTS
The 2011 Recommended Budget projects citywide revenues of approximately $225 million and
expenditures of $230 million, including approximately $5 million drawn from the fund balance
for capital improvements and one-time expenses. Most fiends that are using fund balance dollars
have purposely saved money in order to fund capital projects. Pay-as-you-go financing is a
common strategy in capital intensive funds such as the Water Utility funds, the Transportation
Fund and the Permanent Parks and Recreation Fund. Other funds, including the General Fund,
are using fund balance reserves to fund either capital or one time expenses in 2011 such as the
Clean Energy Study, Junction Place Phase I improvements and several redevelopment analyses.
Finally, in limited circumstances, the use of fund balance dollars 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 2011 Recommended Budget reflects a nearly flat budget compared to the 2010 budget since
both revenues and expenditures are projected to increase by less than 0.3%. More specifically,
revenues are projected to increase by 0.27% from the 2010 approved budget while expenditures
will increase by 0.05%. Two charts reflecting the summary of citywide revenues and citywide
expenditures are provided below.
17
2011 Revenues
Total = $224,873 (in $1,000s)
Other
$41,363 Sales Tax
18% $86,570
Ping & 39%
Develop Fees
$4,994
2%
Utility Rate.
$44,905
20%
Parks &
Recreation Property Tax
$8,479 Intergovernmental Part5'
$9,999 $28,563
4% 4% 13%
2011 Expenditures
Total = $230,274 (in $1,000s)
DUHMD/ Housing/
Prkng Svcs Human Svcs Open Space/
S9,674 512,921 Mtn Prks Comm Plnng &
Police 4% 6% S24,452 Sustainability
$28,849 11% 56,371
Gen Gvrmnnt 13% 3%
511,976
5% Parks &
Recreation
Fire $24,787
11%
$14,952
6% Library
Arts
Admin Svcs 57,562
$10,261 3%
4% Debt PW/
$2,673 PAV/ PW/ DSS
1% Utilities Transportation 59,112
$45,886 S20,798 4%
19% 9%
18
A key component of the 2011 Recommended Budget includes the management of personnel
expenditures, including specific recommendations of BRC II and a citywide shift to a total
compensation package that reflects market trends for employee pay and benefits.
In 2011, the City of Boulder will transition from a multi-carrier environment to a single health
insurance carrier. Additionally, a comprehensive employee compensation study indicated that
some union employees are compensated above market rates and other employees are consistent
with peer employment groups. Negotiations and comparative analyses completed in 2010 have
positioned the city to reflect market trends and remain a competitive employer in 2011.
Sustainable compensation practices based on employee performance are being implemented as
follows:
• BMEA - No "General salary Increase" (GSI) for 2011, coupled with a 0% pool for
performance-based pay increases to bring compensation in line with peer markets
• Fire - 1% general salary adjustment and 2% increase in retirement contribution (to bring
in line with other employee groups)
• Police - 3.5% general salary adjustment (2010 represents the second year of the current
approved contract. Year one included a 1% general salary adjustment)
• Mgmt/Non-Union - Elimination of the GSI adjustments begun in 2010, coupled with a
reduced pool for performance-based pay increases averaging only 2% to bring
compensation in line with the projected 2011 Denver/Boulder employment market
increases.
The recommended budget also provides for utility rate increases of 3% Water, 3% Wastewater
and 0% Stormwater/Flood Management. A typical residential customer's utility bill would
increase by approximately $1.50 per month.
Other significant aspects of the 2011 Recommended Budget include:
1. Commissioning a Clean Energy Study to evaluate options to achieve Boulder's
greenhouse gas reduction goals. The city's Clean Energy Team will be facilitating a
community input process during September and October to help define the goals,
objectives and process. It will analyze a range of clean energy technologies and potential
investments to determine the best path forward for an energy supply that maximizes
renewables while remaining affordable and reliable.
2. Piloting a redevelopment team to lead several initiatives aimed at revitalizing under-
performing areas of the city. These initiatives intend to improve the economic
performance of these areas, contribute to the city's fiscal health, and create great places
that contribute to our community's social and cultural vitality as well as our
environmental quality. The first area of focus for this effort is on the potential for
redevelopment at Diagonal Plaza, with preliminary analysis currently underway. The
team is also engaged in conversations related to the Uni-Hill revitalization efforts and
potential opportunities on the city-owned properties in the south of Canyon area.
19
3. Continuing the city's commitment to the Flexible Rebate program that helps to attract
and retain primary employers in Boulder, strengthen the city's fiscal health, and further
Boulder's leadership in industries such as clean technology, natural and organic foods,
digital media and active living. Since its inception in 2007, the money invested in this
program has generated over 8.5 times that amount in local economic activity, providing a
strong return on investment and sending a clear message that the City of Boulder cares
about the success of its business community. In 2011, an additional $285,000 is being
allocated on an ongoing basis, bringing the total program funding to $350,000 per year.
4. Centralizing the city's licensing functions under the Finance department to provide
one-stop-shopping, employee cross training, and more efficient operations. The licensing
of medical marijuana establishments also will be addressed through the organizational
restructure.
5. Centralizing Communication staff under the City Manager's Office in 2011 to enhance
communication support and efficiency for citywide initiatives, programs and services that
contribute to achieving community priorities and council goals.
6. Reallocating code enforcement resources in order to centralize noise and nuisance
party enforcement to the Boulder Police Department (BPD), eliminating a vacant staff
position and improving continuity of service to the community. This proposal formalizes
the arrangement in place since April 2010. The BPD has been conducting all nighttime
noise and nuisance parry enforcement since that time. The BPD evaluated call loads and
enforcement response times from this transition period and determined that the
department was able to handle the noise calls during spring 2010 without a significant
reduction in response times. The reallocation for 2011 would provide for an additional
officer to be assigned to night patrol to help with the additional calls for service. This
shift in duties means that the three remaining EZEO positions will focus on activities
reflected by the following general categories of work:
o Land Use/Zoning and Environmental Planning,
o Building, Housing, & Nuisance Abatement, and
o Community Quality of Life, including Right-of-Way Enforcement
7. Beginning in 2011, the Police department will directly provide animal control services
to the community, replacing the contracted services currently provided by the Humane
Society of Boulder Valley (HSBV). HSBV notified the city in 2009 that it will focus on
its core mission of animal care and education and will exit out of animal
control/enforcement with the city by the end of 2010. This change is a reflection of
HSBV's effort to focus on its strengths and core mission.
8. Continuing to invest in capital projects that leverage funding and support
partnerships, such as the underpass and related improvements proposed for
Broadway/Euclid.
9. Allocating one-time funding sources to the Capital Improvement Program to maintain
and repair city infrastructure as directed by the city's revised CIP Guiding Principles
20
10. Based on the city's financial practices, one-time revenues continue to be allocated for
one-time uses, including Junction Place Phase I capital improvements and the Clean
Energy Study.
11. Conducting a community survey to track trends from a representative cross-section of
Boulder residents about their opinions and priorities. A 2011 survey would be the ninth in
a series of such surveys conducted since 1987. The last community survey was conducted
in 2007.
CONCLUDING COMMENTS
In the newly re-ordered economy where tax revenues are flat or declining, state and federal
funding is being cut, and many residents are unemployed, local governments must focus on core
services and make strategic decisions rather then implement across the board cuts that could have
serious repercussions on the community. This is the city's approach for 2011. The
Recommended Budget avoids broad sweeping cuts to all programs and instead targets savings
and adjustments that best enable the city to fund priority programs and services that accomplish
community goals and provide a sustainable government.
The Recommended Budget addresses the structural funding gap, the current recession and moves
the city toward a more efficient government organization. As Boulder continues to focus on
closing the funding gap and adjusting to the new economy, the city will continue to implement
Priority-based Budgeting and leverage limited resources to effectively deliver core services.
My work with staff in this regard will include a continued focus on improving efficiencies to
reduce expenditures, enhance effectiveness of programs and services, and assess partnership
opportunities to achieve council and community objectives.
Respectfully submiijtted,
Jane S. Brautigain
City Manager
Enclosures:
Attachment A: Budget Stabilization Strategies & Capital Improvement Program Guiding
Principles
Attachment B: Listing of Changes Included in the 2011 Recommended Budget
Attachment C: Priority-based Budgeting Summary
21
ATTACHMENT A
Budget Stahilization Strategies and Capital Improvement Program (CIP) Guiding
Principles
The City of Boulder began to feel the effects of the national economic downturn in 2008.
This downturn had an impact on a number of revenue sources, including
accommodations tax, interest revenue and development-related fees. However, the most
significant impact was to sales and use tax collections which represent 39% of the city's
total revenues.
To strategically address the impact of decreasing city revenues, a budget stabilization
plan was created to manage the 2009 budget, guide the development of the 2010 budget
and provide a vehicle to inform council and the public of the approaches being used to
rebalance the city's budget. These strategies were further refined during the development
of the 2011 budget and were used in concert with Priority-Based Budgeting' and the
city's Business Plan to guide decision-making. Although specific approaches vary by
fund, the following strategies provided an overarching framework for management to use
in the development of the 2011 budget:
1. Ensure compliance with legal mandates and commitments to voters.
2. Define priority objectives and create a budget based on achieving objectives.
3. Balance frrnding needs to achieve city values and goals ivhile sustaining basic city
services.
4. Maintain core services at reasonable service delivery levels before expanding and/or
enhancing services.
5. Implement ongoing reductions that are strategic in nature in order to maintain high
priority services at acceptable levels.
6. Use one-time funding only for capital related expenses including the funding for°
studies needed to analyze capital investments or redevelopment potential.
7. Implement reductions in a manner that balances ficnding needs with time to monitor
and evaluate revenues, considers a phased approach ifpossible, and seeks to provide
notice to impacted customers and employees.
8. Continue to pursue organizational efficiency and technology improvements.
9. Revise organizational policies to maximize cost efficiency and pursue the examination
of additional policies and practices.
10. Farther implement recommendations of the Blue Ribbon Commissions (I and II).
During 2010, Council feedback further informed the development of the Capital
Improvement Program (CIP) that is intended to address the ongoing major business needs
and maintenance and repair of city assets as well as enhancements and expansion called
for in the Boulder Valley Comprehensive Plan. The CIP assures that the municipal
organization maintains a strong bond rating, implements community values, and has
fiscal integrity. Guiding principles were adopted by Council during 2010 to prioritize
investments both across and within funds based as follows:
1 Refer to Attachment C for additional information about the city's use of Priority-Based Budgeting.
22
1. Capital Improvement Programs should be consistent with and implement
Council-accepted master plans and strategic plans.
2. Capital Improvements should achieve Community Sustainability Goals:
• Environmental - sustainable materials, construction practices, renewable
resources, etc.
• Social - enhancements that improve accessibility to city services and resources
provided to the community.
• Economic - effective and efficient use of public funds across the community.
3. As potential capital investments are identified, the city must demonstrate in the CIP
process that there are sufficient funds to operate and maintain the project or program.
4. Capital Improvement Programs should provide enough capacity and flexibility in our
long-term planning to be able to respond to emerging, unanticipated needs.
5. Capital Improvement Programs should maintain and enhance the supporting city-wide
"business systems", such as information and finance systems, for the city over the long-
term.
6. Capital Improvement Programs should sustain or improve maintenance of existing
assets before investing in new assets.
7. Capital improvements should:
• Meet legal mandates from federal, state, or city levels
• Maintain or improve public safety and security
• Leverage external investments
• Promote community partnerships
• Reduce operating costs and improve efficiency
8. Capital programming should maximize efficiency of investments demonstrated by
measurable cost/benefit analyses and coordination of projects across departments within
and across funds.
9. The Capital Improvement Program should provide sufficient reserves to allow for a
sound fiscal foundation with benefits that include:
• A strong bond rating
• The ability to address emergencies and natural disasters
23
ATTACHMENT B
2011 Ongoing 2011 One-
Fund Dept Description Amount Time Amount FTEs
General Fund
Funding will support the migration of Minor in Possession (MIP) cases to the Municipal
City Attorney Court 6,750
Increased funding for operating expenses and memberships (e.g. Sister City program,
City Council Rocky Flats and National League of Cities memberships) 36,000
Old Hire Fire and Police pensions - additional funding will help to partially close the pension
Citywide funds' shortfall. 38,000
Funding to undergo a Clean Energy Study to evaluate options to achieve Boulder's
Citywide Greenhouse Gas Energy Goals 260,000
CMO Add a licensing clerk to address medical marijuana licensing program requirements 63,603 1.00
Transfer Library communications staff member to central communications office and
CMO increase by 0.25 FTE 22,213 0.25
CMO Address Channel 8 production staff and operating expenses 42,000 0.50
Conduct a Community Survey to track trends from a representative cross-section of Boulder
CMO residents 8,000 24,000
Community
Planning Provide additional ongoing funding for the city's Economic Vitaliy - Flexible Rebate Program 285,000
Community Studies to evaluate redevelopment opportunities, including the Diagonal Plaza and
Planning University Hill commercial areas. 135,000
Finance Provide additional resources for the city's sales/use tax auditing program 160,000 2.00
Funding for the Fire Apparatus replacement program; funding for replacement of fire
Fire apparatus equipment was identified as a "critical deficiency" by BRC 1 150,000
IT Provide one-time funding for high priority technology programs 40,000
Funding for the city's software replacement program; funding for software replacement and
IT technology needs were identified as a "critical deficiency" by BRC 1 100,000
Library Restore Sunday hours at the main library (restored on a one-time basis in 2010 budget) 42,500
Library Enhance the Library's acquisition program 69,000
Funding will support the migration of Minor in Possession (MIP) cases to the Municipal
Municipal Court court 25,000
ATTACHMENT B
2011 Ongoing 2011One-
Fund Dept Description Amount Time Amount FTEs
Implementation of Animal Control Services in the Police Department; the current available
budget is $450,000; additional $90,000 will be held in contingency until program costs are
Police finalized. 90,000 6.00
Police Install electronic citations system for 20 police vehicles 42,000
Funding for facility maintenance, renovation and replacement; funding for facility
PW/DSS maintenance was identified as a "critical deficiency" by BRC 1 380,000
General Fund Total 1,518,066 501,000 9.75
-Plan nin and Develo ment Services Fund
Community
Planning Urban Wildlife Coordinator (funded by multiple departments) 113,076 1.00
Community
N Planning Reallocate from operating budget to extend the Senior Urban Designer on an ongoing basis 101,163
-Planning and Develo ment Services Fund Total 214,239 0 1.00
15 Cent Sales Tax Fund
Community
Planning Add 0.25 FTE to the Integrated Pest Management (IPM) Coordinator 17,500 0.25
Community
Planning Data Management/Admin Support Position 28,000 0.50
Community
Planning Administrative Specialist 111 33,000 0.50
.15 Cent Sales Tax Fund Total 78,500 0 1.25
Recreation Activity Fund
Parks &
Recreation Boulder Reservoir - Aquatics Nuisance Species Mitigation 75,000
Parks &
Recreation Computer Replacement 70,000
Parks & Eliminate Therapeutic Recreation Coordinator position
Recreation 71,080 -1.00
Parks & Eliminate Reservoir/Aquatics Recreation Administrator position
Recreation (90,388) -1.00
ATTACHMENT B
2011 Ongoing 2011One-
Fund Dept Description Amount Time Amount FTEs
Parks & Eliminate Facilities Recreation Administrator position
Recreation 120,610 -1.00
Parks & Eliminate Aquatics Recreation Coordinator position
Recreation (57,400) -1.00
Parks & Reduce golf course expenditures through elimination of Maintenance Person III position,
Recreation extension of fleet lifec cles and reduction of event center maintenance costs 95,000 -1.00
Parks & Eliminate Lake Patrol Coordinator position and reduce hours of beach operations at the
Recreation Boulder Reservoir 22,460 -0.37
Restructure Fitness and Wellness Workgroup via elimination of Recreation Leader and
Parks & Recreation Coordinator positions
Recreation 130,545 -2.25
Parks & Provide childcare services using temporary staff rather than standard, ongoing positions
Recreation (35,000) -1.00
Parks & Reduce Sports programming expenses
N Recreation 30,000
Parks & Reduce Access and Inclusion programming expenses
Recreation 25,000
Parks & Reduce Sports field maintenance expenses
Recreation (15,000)
Recreation Activity Fund Total 547,483 0 -8.62
Climate Action Plan (CAP) Tax Fund
Community Extend Residential and Business Sustainability Services positions to coincide with the end
Planning date of the voter approved CAP tax (March 2013) 157,000
Climate Action Plan (CAP) Tax Fund Total 157,000 0 0.00
-Open Space Fund
Open
Space/Mtn
Parks Eliminate Division Manager position 132,000 -1.00
Open
Space/Mtn
Parks Eliminate Administrative Specialist II position 63,715 -1.00
Open
Space/Mtn
Parks Eliminate Trail Maintenance position (50,148) 1 -1.00
ATTACHMENT B
2011 Ongoing 2011One-
Fund Dept Description Amount Time Amount FTEs
Open
Space/Mtn
Parks Eliminate Resource Information Technician position 27,715 -0.50
Open
Space/Mtn
Parks Eliminate Program Assistant position 66,508 -1.00
Open
Space/Mtn
Parks Eliminate Education and Outreach position 31,817 -0.50
Open
Space/Mtn
Parks Convert fixed term Admin Specialist positions to standard ongoing position
Open
Space/Mtn Convert fixed term Cultural Resource Program Coordinator assistant to standard ongoing
N Parks position
Open
Space/Mtn
Parks Convert fixed term Sign & Graphics Display Assistant position to standard ongoing position
Open
Space/Mtn
Parks Convert fixed term Trails Supervisor position to standard ongoing position
Open
Space/Mtn
Parks Convert fixed term Resource Monitoring Coordinator position to standard ongoing position
Open
Space/Mtn
Parks Convert fixed term Wildlife Ecologist position to standard ongoing position
Open
Space/Mtn
Parks Convert fixed term Plan Ecologist Technician position to standard ongoing position
Open
Space/Mtn
Parks Convert fixed term Education Outreach Coordinator position to standard ongoing position
Open
Space/Mtn
Parks Convert fixed term Community Outreach Coordinator position to standard ongoing position
ATTACHMENT B
2011 Ongoing 2011 One-
Fund Dept Description Amount Time Amount FTEs
Open Space Fund Total (371,903) 0 -5.00
-Transportation Fund
Reallocate three maintenance positions from personnel to operating expenses since
PW/Trans existing staff and contract services will be used to provide the services -3.00
PW/Trans Reduce maintenance on fleet vehicles 35,982
PW/Trans Eliminate median maintenance position (44,421) -1.00
PW/Trans Eliminate street maintenance person 45,464 -1.00
PW/Trans Eliminate traffic technician position and associated vehicle 86,303 -1.00
PW/Trans Eliminate transportation planner position (45,428) -1.00
PW/Trans Eliminate sign technician position and associated vehicle 107,185 -1.00
PW/Trans One-time fleet savings through extending vehicle replacement cycle 309,873
PW/Trans Increase street lighting budget 155,250
Transportation Fund Total 209,533 309,873 -8.00
00 1
Water Utility Fund
PW/Utilities Nederland Wastewater Treatment Facility operating costs 17,300
Water Utility Fund Total 17,300 0 0.00
I F_
Wastewater Utility Fund
Debt Service for revenue bonds to be issued Aug-Oct 2010 for Wastewater Treatment Plant
PW/Utilities Improvements 715,500
PW/Utilities Eliminate maintenance position in the treatment plant (44,069) -1.00
Wastewater Utility Fund Total 671,431 0 -1.00
Com uter Re lacement Fund
Information Purchase a tool to manage the archiving of individual email files to comply with e-Discovery
Technology requirements for legal discovery requests 12,000 87,000
Information
Technology Increase city-wide Enterprise Disk Storage capacity 20,000
Computer Replacement Fund Total 12,000 107,000 0.00
ATTACHMENT C
PRIORITY-BASED BUDGETING
IMPLEMENTATION FOR 2011 BUDGET
BACKGROUND
A Business Plan was initially implemented as part of the 2006-07 budget process. The Business
Plan is a link between the Boulder Valley Comprehensive Plan, various department strategic and
master plans and the recommended budget. All city programs and services were evaluated to
determine whether they were essential, desired, or discretionary.
The Blue Ribbon Commission (BRC) I and II reports also noted several issues that should be
addressed through comprehensive financial planning. BRC I completed an analysis through
2030 and identified a structural gap between revenues and expenditures. This concern,
highlighted in the January 2008 BRC I Report, noted a $90 million dollar funding gap by 2030
even if all expiring General Fund sales taxes are renewed by Boulder voters. This gap is now
projected to be $75 million based on the "de-Brucing" of city property tax supported by voters in
the 2008 election. In the Blue Ribbon Commission Phase II (BRC II) final report, the
commission identified the need to adopt a budget process based on prioritizing services. In
doing so, the commission concluded that such a process would allow the city to allocate limited
resources in a way that most effectively meets the city's key goals or top priorities.
Current economic conditions and the long-term structural budget problem require that the City of
Boulder conduct business in a new way, evaluate what services and programs can be provided,
continue to focus on being as efficient as possible and refine processes and systems to work with
staffing levels that can be sustained overtime. In order to address these economic and structural
realities, a Priority-based Budgeting (PBB) approach was implemented as part of the 2011
budget process and will be increasingly useful to determine the set of services and programs that
will be provided to the community.
OVERVIEW OF PRIORITY-BASED BUDGETING
The PBB approach is an iterative and collaborative process for establishing the priorities of local
government and provides flexibility in order to meet the changing needs of the community. In
order to implement the process, the following steps were taken by the city organization:
1. Determining Community "Results"
The initial step in implementing this approach is to identify the city's goals or "results" which
serve as high level, overarching objectives that represent the priorities of City Council and the
community. Based on existing council goals and the 2009 community survey, the City of
Boulder's results were identified as:
➢ Accessible and Connected Community
➢ Economically Vital Community
➢ Inclusive and Socially Thriving Community
➢ Healthy Environment and Community
➢ Safe Community
➢ Good Governance
29
2. Defining "Results"
Several community meetings were held in spring 2010 to provide an overview of the PBB
process and to solicit community input and feedback on the draft result definitions. Two
separate public meetings were held to inform the public about the new budgeting process and
engage the community in identifying result definitions. Following the public meetings, a focus
group consisting of community members was convened to review and provide input on the draft
results. Based on the feedback received at the public meetings and from the focus group, the
draft result definitions have been revised as shown in Attachment C-1
In addition, a brainstorming exercise was completed to help define the city's results. More
specifically, community members and city staff developed definitions based on identifying how
the city ensures it achieves success in each of the result areas.
3. Identify Programs and Costs
Another step in the process required that every city department create an inventory of their
specific individual programs and identify the corresponding program cost. As part of this
process, the level at which programs were identified was reviewed to ensure a consistent and
reasonable approach across departments.
After all city departments finalized their 2011 program inventory, program costs were identified
in a manner that allows staff to evaluate and understand the costs using different criteria. As
such, the PBB costing analysis separately identifies direct costs and indirect costs (department
and citywide overhead). This work aligns with the BRC II's recommendation that the full cost
for each city service/program should be calculated on a regular basis.
4. Program Scoring
Based on the results and result definitions, city departments evaluated and scored their programs
based on their contribution to the achievement of the city's results. Programs were evaluated
either against all five community results (for services provided directly to the community) or
against the one governance result (for administrative services, such as Human Resources and
Information Technology).
Programs were also scored against a set of "basic attributes" that accounted for issues such as
legal mandates, program cost recovery, reliance on city to provide service and change in
demand. In total, 443 programs were scored across all city departments.
After departments completed their evaluation, program scores were reviewed by inter-
departmental Peer Review Teams. The Peer Review teams provide assurance that program
scores are applied consistently and fairly across all departments. Similar to the process used by
each department, the peer review teams recommended score adjustments based on the ability of
each program to achieve city results as demonstrated through the definitions. Lastly, the City
Manager's Budget Team made final scoring decisions for any program score changes contested
by departments.
30
5. Program Quartiles
The final program scores were then compiled into four quartiles. As indicated in the spending
array summaries shown below, the city allocates the majority of its financial resources to
programs identified as highly influential in achieving city results - i.e., to programs identified as
1st and 2d quartile programs. Overall, the process serves as another tool though which
efficiencies can be identified as a means to providing priority services desired by the community.
Prioritization Array: Combined City-wide Programs
~E 1 $76,098,598
~m
Ya_
2 $54,486,269
oc
++m3
3 $22,821,736
c1." v
,zy~; 4 $11,560,418
$ $10,000,000 $10,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 $80,000,000
Prioritization Array: City of Boulder Community Programs
$71,555,322
~o
Yd_
2 $42,448,240
a~
+-m 3
L'- O
$18,166,045
4 $6,218,91
$10,000,000 $10,000,000 $30,000,000 $40,000,000 $50,00,000 $60,000,000 $70,000,000 $80,000,000
31
Prioritization Array, City of Boulder Governance Programs
E E 1 $4,543,276
m~~
=o~
o
Y a
2 $12,038,030
L'- O
=J 3 $4,655,691
ar=
o 4 $5,341,443
I
$ $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000
In viewing the spending array summaries, note that the identified costs are based on direct
program costs and exclude capital improvement funds and debt service payments.
2011 PRIORITY-BASED BUDGETING STATUS
As with the implementation of the Business Plan, the PBB process will continue to evolve in the
coming years. In this first year of PBB, the process was used as a guide in making funding
decisions in the City Manager's 2011 Recommended Budget. It is one of several budget tools
that can inform staff and council in strategically targeting funding reallocations in a number of
ways including:
o improved efficiencies in any of the four quartiles,
o reallocation of funding based on the changing needs of the community, and
o model program budget impacts based on city revenues.
The PBB tool does not mean that any programs automatically will be eliminated because it is in
a lower quartile. As always, the city will continue to rely on management's business
knowledge/perspectives, implementation of organizational efficiencies, best practices and
innovative governmental practices in determining the 2011 budget.
The PBB process is an evolution of the Business Plan and was first used in 2010 as one of the
tools to develop the city's recommended budget. PBB will continue to evolve each year, and it
is anticipated that program inventories, results and definitions may be adjusted to ensure their
alignment with community needs and values. Through this continuous improvement, the
effectiveness of the process in meeting the needs and values of the community will be
maximized.
J
32
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33
ATTACHMENT C-2
A B C D E F G H
1 COMMUNITY PROGRAMS
2
3 QUARTILE 1 PROGRAMS - 79 QUARTILE 2 PROGRAMS - 103 QUARTILE 3 PROGRAMS - 103 QUARTILE 4 PROGRAMS - 58
a •CityManager'sOffice - Domesticpartnerships•Arts.15%-Arts Resource -Arts - Major Grants -Arts - BMoCA
-City Manager's Office - City/CU -
5 -City Manager's Office - Liquor Licensing Relations/Community Collaboration -Arts - Mini Grants -Arts - Dance Bridge
.Community Planning & Sustainability - Building Permit Plan
6 Review (Zoning Compliance) -City Manager's Office - External Communication -Arts .15%- Arts/Business Collaborative Grant -Arts .15%- Dairy mortgage
-Community Planning & Sustainability - Comprehensive
7 Planning -City Manager's Office - TV Broadcast Communication -Arts .15%-Arts-in-Education grants -Arts .15%- Dairy support
8 'Community Planning & Sustainability - Development Review -City Manager's Office - Web Communication -Arts .15%-Theater grants -City Attorney's Office - Municipal
Court Prosecution
-Community Planning & Sustainability- Ecological -City Attorney's Office - Legal Aid Defense for Indigent
9 -Community Planning & Sustainability - GIS Services Planning (treated as two programs) Defendants in Municipal Court -City Manager's Office - City/CU - OCSS Funding
-Community Planning & Sustainability - Economic -City Manager's Office - Campaign Finance
10 -Community Planning & Sustainability - Site Inspection Vitality Program & Sponsorships Reform/matching funds administration -City Manager's Office - Community
Newsletter
-Community Planning & Sustainability - Energy
11 -Community Planning & Sustainability - Zoning Administration Efficiency & Conservation -City Manager's Office - Conduct of Elections -City Manager's Office
- Other Licensing
•DUHMD/PS - Downtown & Community Improvements- -Community Planning & Sustainability- Historic -Community Planning & Sustainability - Business Incentive
12 streetscape Preservation Programs -City Manager's Office - Sister City Administration
.Community Planning & Sustainability- Map Data *Community Planning & Sustainability - City Organization
13 •DUHMD/PS - Citywide Event Permitting Maintenance Sustainability •DUHMD/PS - Business Assistance/Economic Vitality/RHG
.Fire - Emergency Response (fire, medical, rescue, BES -Community Planning & Sustainability - Regional -Community Planning & Sustainability - Transportation
14 services) Sustainability GHG reductions •DUHMD/PS- Planning-Civic Use Pad
-Community Planning & Sustainability - Waste
WW 15 -Fire - Fire Code Permits Reduction •DUHMD/PS - BID funding for events/marketing •DUHMD/PS - BID funding for survey/database
•DUHMD/PS - Parking Garage/Lot
16 -Fire - Inspections/Code Enforcement Operations/Maint/Equip •DUHMD/PS - BID funding for trash, ambassadors, kiosk •DUHMD/PS - Green initiatives-assistance
to businesses
*Housing & Human Services - Family Resource Schools - Family
17 Support Services -DUHMD/PS - Planning -NAP •DUHMD/PS - BikeRack operation/maint •DUHMD/PS - Newsbox program
*Housing & Human Services - Funding/Allocation of Federal
18 Community Development Block Grant (CDBG) funds •DUHMD/PS - Civic Plaza -Farmers Market •DUHMD/PS - Citywide Film permitting •DUHMD/PS - Parking Garage Booth
Attendants
.Housing & Human Services - Funding/Allocation of Federal •DUHMD/PS - Hill Parking Lots •DUHMD/PS - Trash Bag supplies outside the Hill Business
19 HOME and Community Development Block Grant (CDBG) operations/maintenance/trees/snow removal •DUHMD/PS - Mall operations District
.Housing & Human Services - Funding/Allocation of local •DUHMD/PS - Hill Public Space
20 Affordable Housing and CHAP funds operations/maint/tress/streetscape/snow removal •DUHMD/PS - Mall Permitting/Kiosk adv/Mall Carts/etc •DUHMD/PS - CAGID parking
refunds
.Housing & Human Services - Housing Planning, Policy
Development, Project Management and Affordable Housing •DUHMD/PS - Meter
21 Planning Development Review -Fire - Office of Emergency Management maintenance/repair/collection/fees/parts/communication -Fire - Fire Investigation
-Housing & Human Services - Human Relations Commission
(HRC): quasi-judicial function, social policy development,
22 community event funding, community relations -Fire - Operations/ Planning/ Mitigation/ Coordination DUHMD/PS - EcoPass Program -Fire - Emergency Medical Service
Certification
.Housing & Human Services - Human Services Fund Programs - 'Housing & Human Services - Childcare Subsidy and
23 Basic Safety Net Services Referral - Child Care Payment Assistance •DUHMD/PS - Neighborhood Parking Program -Fire - Fire Certification
-Housing & Human Services - Human Services Fund Programs - -Housing & Human Services - Childcare Subsidy and -DUHMD/PS - Parking Enforcement/Enforcement Special -Fire
- Service Calls (lockouts, lift assists, water leaks, alarm
24 Early Intervention and Prevention Services Referral - Parent Education Events shutoffs, etc.)
'Housing & Human Services - Community and City
Manager Policy Committees: Immigrant Advisory
Committee, CU-City Oversight Group Subcommittee on
25 *Housing & Human Services - Office of Human Rights Inclusiveness and Diversity (SID) •DUHMD/PS -Planning - Hill Revitalization -Fire - SWAT Support (for Police
Department)
-Housing & Human Services - Family Resource Schools
26 -Library - BoulderReads! Adult and Family Literacy Services Mental Health Services •DUHMD/PS - Public Information/marketing/sponsorships -Fire - Water Search
and Rescue/ Recovery/Training
ATTACHMENT C-2
A B C D E F G H
COMMUNITY PROGRAMS
2
3 QUARTILE 1 PROGRAMS - 79 QUARTILE 2 PROGRAMS - 103 QUARTILE 3 PROGRAMS - 103 QUARTILE 4 PROGRAMS - 58
-Housing & Human Services - Family Resource Schools
After School Social, Recreational and Academic
27 -Municipal Court - Adjudication Enrichment Classes •DUHMD/PS - TDM-Downtown Access programs -Housing & Human Services - Asset Management/Monitoring
-Housing & Human Services - Community Mediation Program -
28 -Municipal Court - Probation -Housing & Human Services - Health and Wellness -Fire - Contracts (Rocky Mountain Rescue Group) Facilitations
.Housing & Human Services - Homeownership -Fire - Departmental Vehicle/Equipment Maintenance and
29 -Open Space & Mountain Parks - Agricultural land management Programs Replacement -Library - Carnegie Historic Photo and Oral History Digitization
.Open Space & Mountain Parks - Ecological Restoration .Housing & Human Services - Human Services Policy -Fire - Public Fire and Safety Education (includes Juvenile
30 Program (ERP) Development, Planning and Project Management Fire Setter Intervention) -Library - Carnegie Library Public Service Point
'Open Space & Mountain Parks - Forest Ecosystem -Housing & Human Services - Prevention and -Housing & Human Services - Childcare Recruitment and
31 Management Program (FEMP) Intervention Program - Crisis Response Training - Capacity Building -Library - Carnegie Library-Archival Functions
'Housing & Human Services - Prevention and
-Open Space & Mountain Parks - Integrated Pest Management Intervention Program : Mental Health Prevention and -Housing & Human Services - Childcare Recruitment and
32 (IPM) Intervention Services Training - Professional Development -Library - Concert Series
-Open Space & Mountain Parks - Plan Implementation -Housing & Human Services - Community Mediation
33 Coordination -Housing & Human Services - Senior Resources Program - Community Capacity Building -Library - Exhibits
-Housing & Human Services - Youth Opportunities
-Open Space & Mountain Parks - Ranger Naturalist Services - Program - Community Grant Funding to Youth Serving -Housing & Human Services - Community Mediation
34 Natural Resource Protection Agencies and Individuals Program - Mediation and Restorative Justice -Library - Film Series
-Open Space & Mountain Parks - Ranger Naturalist Services - .Library - Children's & Young Adult Collection -Housing & Human Services - Early Childhood Council of
35 Public Safety Patrol/Law Enforcement Development & Acquisitions Boulder County - Early Childhood System Development -Library - Flatirons Library Consortium
Support
-Open Space & Mountain Parks - Regional, Master, and -Housing & Human Services - Early Childhood Council of
36 Management Planning .Library- Children's Public Services - Main Boulder County/Professional Development Training -Library - Holds
-Open Space & Mountain Parks - Trail Program Maintenance -Housing & Human Services - Early Childhood Council of
37 and Construction 'Library- Collection Development and Acquisitions Boulder County/School Readiness -Library - Prospector
'Open Space & Mountain Parks - Trailhead Maintenance and
38 Construction -Library - Digital Branch Services *Housing & Human Services - Food Tax Rebate Program -Library - Public Services - Readers Advisory
-Open Space & Mountain Parks - Wildlife & Habitats *Library - Integrated Library Services (Circulation -Library - Technology & Information Resource Training (Patron
39 Management Programs System) -Housing & Human Services - Nutrition and Staff)
.Parks & Recreation -Athletic Field Operations (Rentals & -Library - Main Public Services - Registration and -Housing & Human Services - Senior Center Facilities Day
40 Maint.) Checkout (Main Front Desk) Activities and Rentals -Parks & Recreation - Child Care
.Parks & Recreation - East Boulder Community Center -Housing & Human Services - Social Recreation--Trips and -Parks & Recreation - Dance - Competitive Youth Program
41 Operations and Maintenance 'Library - Meadows Branch Library: Public Services Sports (Expressions)
-Housing & Human Services - Youth Opportunities -Parks & Recreation - Early Childhood Programs (music,
42 -Parks & Recreation - EXPAND - Inclusion .Library - Multi-Cultural Outreach Program -Youth Board Community Initiatives supervised play)
.Parks & Recreation - North Boulder Recreation Center Housing & Human Services - Youth Opportunity Program -Parks & Recreation - East Boulder Community Center Drop-in
43 Operations and Maintenance -Library - Public Access Computers Youth Leadership Development Classes
.Parks & Recreation - Flatirons Golf Course Convenience Retail
44 -Parks & Recreation - Park Operations and Maintenance *Library - Public Services - Reference Services -Library - Homebound Delivery (Pro shop)
-Parks & Recreation -Parks and Recreation Planning and -Parks & Recreation - Gymnastics - Boys & Girls Competitive
45 Construction -Library- Reynolds Branch Library: Public Services Library - Library Technology Support (Flyers)
.Parks & Recreation - Parks Operations Fleet and Equipment
46 Management (maint, repair, replacement) .Library- Shelving *Library - Receiving, Processing & Cataloging of Materials -Parks & Recreation - Iris Studio Operations
.Parks & Recreation - Reservoir Maintenance & Operations
(concessions, boating, beachfront, equipment rental, facility -Parks & Recreation - North Boulder Recreation Center Drop-in
47 rentals) 'Municipal Court - Case Management - General -Library - System-wide Thematic Programming & Events Classes
.Parks & Recreation - South Boulder Recreation Center -Open Space & Mountain Parks - Cultural Resources -Parks & Recreation - Parks Building Maintenance (utilities
and
48 Operations and Maintenance Program -Library - Volunteer Services custodial)
.Open Space & Mountain Parks - Dog tag, permit and -Library - Young Adult Public Services Teen
49, -Police - Hill Unit facility leasing programs Space/Programming -Parks & Recreation - Salberg Shelter Operations
ATTACHMENT C-2
A B C D E F G H
1 COMMUNITY PROGRAMS
2
3 QUARTILE 1 PROGRAMS - 79 QUARTILE 2 PROGRAMS - 103 QUARTILE 3 PROGRAMS - 103 QUARTILE 4 PROGRAMS - 58
-Open Space & Mountain Parks - Education and -Parks & Recreation - South Boulder Recreation Center Drop-in
50 -Police - Investigations Outreach Program -Municipal Court - Case Management - Animal Classes
51 -Police - Mall Unit -Open Space & Mountain Parks - Facility management -Municipal Court - Case Management - Parking -Parks & Recreation - Special Interest
Classes
.Open Space & Mountain Parks - Grassland Ecosystem --Municipal Court - Case Management - Photo Enforcement -Parks & Recreation - Weight Training Programs and Personal
52 -Police - Patrol Watches I, II and III Management Program (GMAP) (Radar & Red Light) Training
-Open Space & Mountain Parks - Inventory and
53 -Public Works -Airport Maintenance Monitoring -Municipal Court - Case Management - Traffic -Parks & Recreation -Yoga - Youth Programs
-Open Space & Mountain Parks -Junior Ranger -Open Space & Mountain Parks - Conservation Easement
54 'Public Works - Bike & Pedestrian Planning Program Compliance -Police -Accident Report Program
'Open Space & Mountain Parks - Real Estate -Open Space & Mountain Parks - Ranger Naturalist
55 -Public Works - Bikeways/Multi-Use Path Maintenance Acquisition OSMP Services - Education -Police - Bomb Squad
-Open Space & Mountain Parks - Real Estate Services -Open Space & Mountain Parks - Rapid Response to safety
56 -Public Works - Flood Management to the General Fund and community concerns -Police - Community Police Center (CPC)
'Open Space & Mountain Parks - Resource Information -Open Space & Mountain Parks - Real Estate Services to
57 -Public Works - Industrial Pretreatment Services OSMP -Police - Crime Analysis Unit
-Open Space & Mountain Parks - Volunteer Services -Open Space & Mountain Parks - Sign planning, design,
58 -Public Works - Planning and Project Management Program construction, installation and maintenance -Police - Employee Assistance Program (Wellness)
-Open Space & Mountain Parks - Water rights
59 -Public Works - Planning and Project Management administration and management -Parks & Recreation - Adult Basketball - Leagues -Police - Photo Radar
-Open Space & Mountain Parks - Wetland and Aquatic
60 -Public Works - Planning and Project Management Management Program (WAMP) -Parks & Recreation - Adult Dodgeball - Leagues -Police - SWAT Team
W 61 *Public Works - Regional and Master Planning -Parks & Recreation - Adult Kickball - Leagues -Parks & Recreation - Adult Soccer - Leagues -Public Works - Meter Operations
62 -Public Works - Sidewalk Repair Program -Parks & Recreation - Aquatics Programs and Lessons -Parks & Recreation - Adult Softball - Leagues
-Parks & Recreation - East Boulder Community Center
63 -Public Works -Signal Maintenance & Upgrade Aquatics Facility & Maintenance -Parks & Recreation - Adult Tennis - Instruction
.Parks & Recreation - Adult Volleyball - Leagues and
64 -Public Works - Signal Maintenance & Upgrade -Parks & Recreation - Events Management Instruction
-Parks & Recreation - EXPAND - programsParks &
Recreation - Flatirons Golf Course Operations and
Maintenance (rentals, range, lessons, tournaments, -Parks & Recreation - Asset Management and
65 -Public Works - Signs & Markings leagues) Infrastructure Analysis
-Parks & Recreation - Natural Resource Management
66 -Public Works - Stormwater Permit Compliance (IPM, Water and Wetland Reg Mgmt, Wildlife Mgmt) Parks & Recreation - Commercial Tree Program
-Parks & Recreation - North Boulder Recreation Center
67 'Public Works -Street Repair and Maintenance Aquatics Facility & Maintenance -Parks & Recreation - Community Gardens (city land lease)
-Parks & Recreation - Reservoir - Aquatic Nuisance
68 -Public Works - Street Snow & Ice Control Species Mgmt -Parks & Recreation - Dance - Adult Programs
-Parks & Recreation - Scott Carpenter Pool
69 'Public Works -Transit Operations Maintenance & Operations -Parks & Recreation - Dance - Youth Programs and Camps
.Parks & Recreation - South Boulder Recreation Center
70 -Public Works -Transportation CIP-Capital Maintenance Aquatics Facility & Maintenance -Parks & Recreation - First Aid Classes
-Parks & Recreation - Spruce Pool Maintenance &
71 'Public Works -Transportation CIP-Enhancements Operations -Parks & Recreation - Fitness Programs
-Public Works -Transportation Development CIP- -Parks & Recreation - Youth Services Initiative (YSI) - 'Parks & Recreation - Flatirons Event Center Management
72 Enhancements Programs & Maintenance
.Public Works - Wastewater Treatment Plant (WWTP) -Parks & Recreation - Youth Sports Programs - -Parks & Recreation - Forestry Operations (pruning,
73 Operations Instruction removal, planting)
-Parks & Recreation - Youth Tennis - Instructions and
74 *Public Works - Water Resources Operations Camps -Parks & Recreation - Gymnastics - Youth Instructional
ATTACHMENT C-2
A B C D E F G H
1 COMMUNITY PROGRAMS
2
3 QUARTILE 1 PROGRAMS - 79 QUARTILE 2 PROGRAMS - 103 QUARTILE 3 PROGRAMS - 103 QUARTILE 4 PROGRAMS - 58
.Public Works/ Development & Support Services -Building
75 Code Enforcement -Police - Alcohol Enforcement/Education -Parks & Recreation - Marketing & Community Relations
-Public Works / Development & Support Services - Building -Parks & Recreation - Pilates, Swiss Ball, PiYo - Adult
76 Inspection -Police -Animal Control Programs
-Public Works / Development & Support Services - Building Plan
77 Review 'Police - Communications Center Parks & Recreation - Pottery - Adult Programs
.Public Works / Development & Support Services - Contractor
78 Licensing -Police - DUI Enforcement -Parks & Recreation - Pottery - Youth Programs
-Public Works / Development & Support Services - -Parks & Recreation - Reservoir - Natural Areas
79 Development Review .Police - Records Management Management & Maintenance
,Public Works / Development & Support Services - Engineering
80 Permits -Police - School Resource Officers -Parks & Recreation - Women's Basketball - Leagues
.Public Works / Development & Support Services -
81 Environmental and Zoning Enforcement 'Police - Special Events 'Parks & Recreation -Yoga - Adult Programs
Public Works/ Development & Support Services - Rental
82 Housing Licensing and Enforcement .Police -Traffic Enforcement 'Parks & Recreation -Youth Basketball - Instruction
-Parks & Recreation -Youth Football - Instruction &
83 -Public Works - Airport CIP Leagues
84 -Public Works - Airport Operations Parks & Recreation -Youth Sports Camps
-Parks & Recreation -Youth Volleyball - Leagues and
85 -Public Works - Betasso Water Treatment Plant Instruction
86 .Public Works - Biosolids Operations Police - Community Services
W -Public Works - Boulder Reservoir Water Treatment
87 Plant -Police - Criminalist/Collection of Evidence
88 -Public Works - Collection System Maintenance -Police - Emergency Preparedness
89 -Public Works - Distribution System Maintenance 'Police - Narcotics
90 -Public Works - Flood Channel Maintenance -Police - Professional Standards
-Public Works - orest en enera Improvement
91 District (Eco-Pass) -Police - Property & Evidence
92 -Public Works -Graffiti Maintenance Police - Public Information
93 -Public Works - Public Area Lighting Police - Target Crime Team
94 -Public Works - Raw Water Facilities Operations .Police -Training
95 -Public Works - Stormwater Quality Operations Police - Victim and Volunteer Services
96 -Public Works - Street Lighting Public Works - Billing Services
97 -Public Works - Street Sweeping Public Works - Billing Services
98 -Public Works -Traffic Engineering Public Works - Billing Services
99 'Public Works -Transportation System Management -Public Works - Employee Transportation Program
-Public Works - Hazardous Materials Management
loo -Public Works -Transportation System Management Program
-Public Works - Hazardous Materials Management
101 'Public Works-Travel Demand Management Program
102 -Public Works - Wastewater Quality Operations -Public Works - Hydroelectric Operations
103 -Public Works - Water Quality Operations -Public Works - Marshall Landfill Operations
-Public Works / Development & Support Services -
104 Basemap Data Maintenance -Public Works - Median Maintenance
-Public Works / Development & Support Services - GIS
105 Services -Public Works - Storm Sewer Maintenance
106 -Public Works - Water Conservation
ATTACHMENT C-3
A B C D E F G H
1 GOVERNANCE PROGRAMS
2
3 QUARTILE 1 PROGRAMS - 24 QUARTILE 2 PROGRAMS - 31 QUARTILE 3 PROGRAMS - 16 QUARTILE 4 PROGRAMS - 29
-City Attorney's Office - Advise the City Boards and
a -City Attomey's Office - Advise the City Council Commissions -City Manager's Office - Agenda and Meeting Administration -City Managers Office - Chamber /AV Support
-City Attorney's Office - Advise the City Manager and City -City Attorney's Office - Civil Litigation Plaintiff Representation
5 Departments (when the city sues) a. -City Managers Office - Board and Commission Administration -City Managers Office - Contract Routing/Document Recording
.City Attorney's Office - Civil Litigation Defense (when the city is
6 sued) a. -City Manager's Office - Open Records Requests Management -City Managers Office - Codification of Boulder Revised Code -City Manager's Office - Federal
Legislative Affairs
-City Manager's Office - Records Retention, Management,
7 -City Attorney's Office - Contract Review Archiving, and Destruction -City Managers Office - Intergovernmental Relations -City Managers Office - State Legislative
Affairs
-Finance - Long-Range Planning/Fiscal Analysis and Strategic
s City Attorney's Office -Ordinance Codification Planning :City Managers Office - Internal Communication -Finance - A/R-Assessments
9 -City Manager's Office - City Administration and Operations -Finance - Payment Processing -Finance - Policy Analysis -Finance - Employee Wellness
10 -Finance - Budget Development -Finance - Prop & Casualty Insurance Program -Human Resources - Payroll -Finance - Imaging/Record Retention
11 -Finance - Coordination, Monitoring, Forecasting & Analysis -Finance - Sales Tax - Auditing -Human Resources - Performance Management -Finance - Information Desk
-Information Technology - Custom Application Provision - Community
12 -Finance - Debt Mgmt -Finance -Workers' Compensation Insurance Program Services -Finance - Internal Audit
-Information Technology - Custom Application Provision - Governance
13 -Finance - Financial Reporting/Capital Assets/CAFR -Human Resources - Benefits - Employee Welfare and Administration -Finance - Mail - Centralized Services
-Information Technology - Custom Application Provision - Planning and
14 -Finance - Portfolio Mgmt (Cash Mgmt/lnvestments/Bank Recons) -Human Resources - Benefits - Federally Mandated Leaves Development -Finance - Old Hire Pension
Plan Mgmt
-Information Technology - End User Application Support - Support
15 -Finance - Purchasing -Human Resources - Benefits - Retirements & Terminations Services -Human Resources - Benefits - Optional Employee Leaves
-Information Technology - Packaged Application Support - Planning
16 -Finance - Sales Tax - Licensing, Collections, Reporting -Human Resources - Employee Relations and Development -Human Resources - Diversity
-Human Resources - Compensation - Classification, Market
17 Analysis and Structure -Human Resources - Labor Relations -Information Technology- Personal Computer Administration -Human Resources - Succession Planning
-Public Works / Development & Support Services - Equipment
18 -Human Resources - Compensation - Delivery Systems -Human Resources - Policies Replacement (non-fleet) -Human Resources - Training
-Information Technology - Custom Application Provision - Support -Public Works / Development & Support Services - Facility Operations
15 Services -Human Resources - Staffing & Maintenance (projects < $3000) -Information Technology - BRAN Lead Party
00 -Information Technology - Network Administration -Information Technology - Custom Application Provision - Public
20 (WAN/LAN/Wireless) -Information Technology- Application Server Administration Infrastructure
-Information Technology- Custom Application Provision - Law,
21 -Information Technology - Other Server Administration Safety and Justice -Information Technology - Help Desk (Tier 1)
-Information Technology - Packaged Application Support - Support -Information Technology - Data Center/Server Room -Information Technology - Packaged Application Support
- Community
22 Services Operations Services
-Information Technology - Packaged Application Support - Governance
23 -Information Technology - Security Administration -Information Technology- Database Administration and Administration
-Information Technology - Packaged Application Support - Public
24 -Information Technology - Storage Administration -Information Technology - Database Server Administration Infrastructure
25 -Information Technology - Telephone Support -Information Technology - Disaster Recovery/Planning -Information Technology - Personal Computer Support
26 -Information Technology - Telephone Systems Administration -Information Technology - eGovernment (Web/Internet) -Information Technology - Personal Productivity
Tool Support
-Public Works 1 Development & Support Services - Radio Shop and
27 Communications Support -Information Technology - Email/Calendaring Administration -Information Technology - Portable Device/Specialized Device Support
-Public Works! Development & Support Services - Facility Custodial
28 -Information Technology - File/Print Administration Services
-Information Technology - Geographic Information Systems -Public Works 1 Development & Support Services - Facility Energy
29 (GIs) Management
-Information Technology - Packaged Application Support - Law, -Public Works / Development & Support Services - Fleet Operations -
30 Safety and Justice Fueling
-Public Works / Development & Support Services - Fleet Operations -
31 -Information Technology - Server Administration Preventative Maintenance
-Public Works /Development & Support Services -Facility -Public Works! Development & Support Services -Fleet Operations -
32 Major Maintenance (projects > $3,000) Repair
-Public Works / Development & Support Services - Facility
33 Renovation & Replacement
-Public Works / Development & Support Services - Fleet
34 Replacement
35
CITYWIDE FINANCIAL AND MANAGEMENT POLICIES
SECTION 1 - GENERAL INFORMATION
1.1 Annual Budget Submittal - Biennial 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. Debt shall not be utilized for operating expenses.'
1.2 Budget Process - A Biennial budget shall be adopted every two years by December 1 st of the year prior
to the two-year budget period. Adjustments for changing circumstances for the second year of the two-
year budget cycle shall be adopted by December 1 st of the first year of the biennial period. `
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 biennial budget process will also include a projection of the
multi-year impact of decisions.3
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. 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.
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 is 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.
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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 deternune 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 conununity 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.
E. Other Considerations
1. 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.
4. Departments when establishing fees should identify whether a fee recovers the fiill 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, partial 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 (AMI) 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 -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 adjusted annually by an inflation factor until the
maximum amount included in the ballot issue is reached. s
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2.7 a Education Excise Tax- In June 2003, City Council approved the following policy guidelines pertaining
to Education Excise Tax; these were reviewed and updated by City Council 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 proposal to occur in a forum where input by the community
and the Boulder Valley School District may be solicited.
Whenever feasible, capital expenditures of Education Excise Tax revenues shall be programmed as part
of the city's Capital Improvement Programming process.
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:
• 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 ul 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 and
Record 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.
41
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 born by the General Fund.
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. Iflwhen 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 on-going 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.
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. This fund is expected to cover 80% of the
General Fund replacement costs. The remaining 20% costs will be covered in individual departmental
budgets. Restricted funds are expected to reserve funds necessary to cover 100% of their microcomputer
and network related hardware and software.
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.
42
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
review applications for new grants before they are submitted to the granting agency.
3.11 Property & Casualty and Workers Compensation Funds - Both the Property & Casualty and the
Workers' Compensation liability will be self-insured. The goal for both is to fully fund an actuarially
calculated liability as of the end of the prior year at the 90% 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, & 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 based on TABOR requirements. This may be accomplished, subject to Council
review and approval, by a combination of modifying benefits and/or setting aside reserves. As
recommended by the Blue Ribbon Commission (BRC), all fund balances and reserves are being
reviewed, this fund is being reviewed relative to the TABOR requirement.
3.13 Compensation Policy - The City of Boulder is committed to recruiting and retaining highly productive
employees through a competitive total compensation package, which strives to:
• Provide favorable salary relationships when compared to appropriate labor markets, while
recognizing the City's ability to pay:
• Maintain internal job relationships according to the responsibilities and customer service
requirements found in all jobs;
• Recognize and reward employees for their efforts as demonstrated through specific performance
achievements: and
• Acknowledge the unique contributions and potential sacrifices of our Police and Fire Protective
Services by continuing to offer enriched benefit programs for them.
SECTION 4 - CAPITAL IMPROVEMENT PLANS
4.1 Capital Improvement Plan 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.
4.3 Capital Improvement Project Contingency Funds - Capital Improvement Project contingency fiends
may be expended by the Proj ect 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.
43
SECTION 5 - RESERVE POLICIES
5.1 Please refer to separate section defining individual reserve goals by fund.
5.2 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 & 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
SECTION 6 - PENSION PLAN POLICIES
6.1 Authorization to Expend Funds for Administrative Costs - If budgetary conditions pemut, the City may
authorize defined contribution (money purchase) pension plans to expend certain forfeiture funds for
administrative costs. The plan board(s) may subinit a request annually to the City Manager to be considered
in the context of the City's annual budget process.
6.2 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 7 - DEBT POLICIES
7.1 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. Municipal bonds, Interfand loans, equipment leases
(with the exception of vehicles) and sale/leaseback agreements are approved methods for financing
capital projects.
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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 Requirement 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."
3. Charter Requirement 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 cominence 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.
45
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)Subxnit 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.
46
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
General Fund Projected 2011 Year-End Fund Balance Before Reserves 11,042,000
Based upon GF
Reserve is to provide a expenditures less
cushion for revenue shortfalls; grants: proposed goal Current reserve
Emergency/ Emergency emergencies, and for is to have a 10% policy is being
Stabilization Reserve expenditure opportunities. reserve. 9,958,000 met.
Projected 2011 Year-end Fund Balance After Reserves 1,084,000
Capital Development
Rind Projected 2011 Year-End Fund Balance Before Reserves 4,680,972
Current reserve policy
Reserve was established to designates $500,000 to Current reserve
Emergency/ Emergency cover emergencies and cover the purposes of policy is being
Stabilization Reserve revenue fluctuations. the find. 500,000 met.
Projected 2011 Year-end Fund Balance After Reserves 4,180,972
Planning and
Development Services
Fund Projected 2011 Year-End Fund Balance Before Reserves 3,765,109
This is an unappropriated 10% of the operating
reserve which was established budget that is funded Current reserve
Emergency/ Operating to cover revenue fluctuations by fees and permit policy is being
Stabilization Reserve and operating eraser encies. revenue 500,646 meet.
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013 (e. g. 2013. 224,948 met.
The fiord was established for
liabilities assoc with
accumulated sick & vacation
time, appreciation bonuses,
SickNac/ and/or other employee Reserve is to cover
App Bonus benefits that result in 100% of accrued costs Current reserve
Liability liabilities upon termination or as determined by policy is being
Liability Reserve retirement. Finance 349,449 met.
The reserve was established to Reserve is to cover
cover the find balance 100% of the state Current reserve
State Historic associated with the state historic tax credit find policy is being
Liability Tax Credit historic tax credit program. balance. 6,600 met.
Projected 2011 Year-end Fund Balance After Reserves 2,683,466
47
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
Affordable Housing Fund Projected 2011 Year-End Fund Balance Before Reserves 26,793
SicLA'ac/
App Bonus Reserve was established to Reserve is to fully Current reserve
Liability fund sick/vac/app. bonus cover sick/vac/app. policy is being
Liability Reserve liability. bonus liability. 16,512 /,net.
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for the 27th pay period Current reserve
Pay Period 27 there are 27 pay periods. First for year in which it policy is being
Liability Reserve one occurs in 2013. occurs (e.g. 2013). 10,281 /,net.
Projected 2011 Year-end Fund Balance After Reserves 0
CHAP Fund Projected 2011 Year-End Fund Balance Before Reserves 36,971
Sick/Vac/
App Bonus Reserve was established to Reserve is to fully Current reserve
Liability fiend sick/vac/app. bonus cover sick/vac/app. policy is being
Liability Reserve liability. bonus liability. 28.220 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for the 27th pay period Current reserve
Pay Period 27 there are 27 pay periods. First for year in which it policy is being
Liability Reserve one occurs in 2013. occurs (e. g. 2013. 8.751 met.
Projected 2011 Year-end Fund Balance After Reserves 0
25 Cent Sales Tax Fund Projected 2011 Year-End Fund Balance Before Reserves 1,241,462
Sick/Vac/
App Bonus Reserve was established to Reserve is to fully Current reserve
Liability fetid sick/vac/app. bonus cover sick/vac/app. policy is being
Liability Reserve liability. bonus liability. 160,645 met.
Reserve established to provide Reserve was
funding for years in which established to fiend Current reserve
Pay Period 27 there are 27 pay periods. First 27th payperiod which policy is being
Liability Reserve one occurs in 2013 occurs every 11 years 52,739 met.
Projected 2011 Year-end Fund Balance After Reserves 1,028,078
Libra/, Fund Projected 2011 Year-End Fund Balance Before Reserves 257,676
Current reserve policy
designates 101/,6 of
annual Library Current reserve
Emergency/ Reserve was established to revenues for policy is being
Stabilization Emergency cover emergencies. emergencies. 90,001 met.
Projected 2011 Year-end Fund Balance After Reserves 167,675
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2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
Recreation Activity Fund Projected 2011 Year-End Fund Balance Before Reserves 630,399
Policy is to allow a
rolling fiord balance to
provide stability to
Reserve is to provide a annual operations that
cushion for revenue shortfalls, may otherwise be Current reserve
Emergency/ Emergency emergencies, and for affected by shortfalls in policy is being
Stabilization Reserve expenditure opportunities. revenue. 50.000 met.
Reserve established to provide Reserve was
funding for years in which established to fund Current reserve
Pay Period 27 there are 27 pay periods. First 27th payperiod which policy is being
Liability Reserve one occurs in 2013 occurs every 11 years 215,290 met.
Projected 2011 Year-end Fund Balance After Reserves 365,1091 1
Climate Action Plan Fund Projected 2011 Year-End Fund Balance Before Reserves 74,293
Reserve is to provide a
cushion for revenue shortfalls, Current reserve
Emergency/ Emergency emergencies, and for Reserve is currently set policy is being
Stabilization Reserve expenditure opportunities. at $50,000. 50,000 met.
Sick/Vac/
App Bonus Reserve was established to Reserve is to fully Current reserve
Liability fintd sick/vac/app. bonus cover sick/vac/app. policy is being
Liability Reserve liability. bonus liability. 1,637 met.
Reserve established to provide Reserve was
fitnding for years in which established to fund Current reserve
Pay Period 27 there are 27 pay periods. First 27th payperiod which policy is being
Liability Reserve one occurs in 2013 occurs every 11 years 9,500 met.
Projected 2011 Year-end Fund Balance After Reserves 13,156
Open Space Fund Projected 2011 Year-End Fund Balance Before Reserves 10,529,072
Reserve was established to
cover revenue fluctuations Reserve per OSBT is to
which Wright unpact the cover an amount based
Fund's ability to make debt on outstanding General
OSBT service payments, as well as Obligation and BMPA Current reserve
Emergency/ Contingency emergencies related to debt totals supported policy is being
Stabilization Reserve acquisitions. b sales tax revenues. 5,475,000 met.
The fand was established for
liabilities assoc with
accurnulated sick and vacation
time, appreciation bonuses,
SickNac/ and/or other employee Reserve is to cover
App Bonus benefits that result in 100% of accreted costs Current reserve
Liability liabilities upon termination or as determined by policy is being
Liability Reserve retirement. Finance Department. 490,000 met.
Reserve is to cover
Property and Reserve was established to 100% of retained loss Current reserve
Casualty cover retained insurance not covered by City's policy is being
Liability Reserve exposure. insurance policy. 400,000 met.
~Ji
49
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013. (e.g. 2013). 242,270 met.
Reserve is to capture
the Acquisition CIP
Rinds that have been Current reserve
Capital unexpended due to policy is being
Special Purpose Reserve Acquisition Reserve economic downturn. 1,600,000 met.
Reserve is to cover
OSMP obligation to Current reserve
Capital Reserve for Cnnss Reservoir improve South Boulder policy is being
Special Purpose Reserve Expansion Creek flow. 800,000 met.
Reserve will be
Reserve established to provide increased up to $500K Current reserve
Capital funding for Arapahoe Pit to find estimated policy is being
Special Purpose Reserve project. project costs 480,000 met.
Reserve established to provide Reserve intended to Current reserve
Capital funding for Highway 93 cover 100% of project policy is being
Special Purpose Reserve underpass project. costs 120,000 met.
Projected 2011 Year-end Fund Balance After Reserves 921,802
Airport Fund Projected 2011 Year-End Fund Balance Before Reserves 261,515
This is an unappropriated
reserve for operating and Current reserve
Emergency/ Designated capital emergencies and 25% of Fund's policy is being
Stabilization Reserve revenue shortfalls. operating budget. 109,916 met.
The find was established for
liabilities assoc with
accumulated sick and vacation
time, appreciation bonuses,
Sick/Vac/ and/or other employee Reserve is to cover
App Bonus benefits that result in 100% of accrued costs Current reserve
Liability liabilities upon termination or as determined by policy is being
Liability Reserve retirement Finance Department. 6,121 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013 e. . 2013. 4,396 met.
Projected 2011 Year-end Fund Balance After Reserves 141,082
Transportation Fund Projected 2011 Year-End Fund Balance Before Reserves 2,137,810
This is an unappropriated
reserve for operating Current reserve
Emergency/ Designated emergencies and/or revenue Reserve is set at policy is being
Stabilization Reserve shortfalls. $475,000. 475,000 met.
Reserve established to provide Reserve is to cover Current reserve
Pay Period 27 finding for years in which 100% of cash payment policy is being
Liability Reserve there are 27 a periods. First for 27th a period for 280,351 met.
50
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
The fiord was established for
liabilities assoc with
accumulated sick and vacation
time, appreciation bonuses,
SickNac/ and/or other employee
App Bonus benefits that result in
Liability liabilities upon termination or Reserve is to cover
Reserve & retirement and includes 100% of accrued costs Current reserve
Designated allocation for designated as determined by policy is being
Liability Reserve reserves. Finance Department. 154,560 met.
Projected 2011 Year-end Fund Balance After Reserves 1,227,899
Transportation
Development Fund Projected 2011 Year-End Fund Balance Before Reserves 197,366
This is an unappropriated
reserve for operating and Current reserve
Emergency/ Designated capital emergencies and Reserve is set at policy is being
Stabilization Reserve revenue shortfalls. $25,000 25,000 met.
North Reserve established to be used
Boulder for burying overhead lines in Current reserve
Underground- accordance with the Xcel Reserve is set at policy is being
Liabilit ui Reserve franchise a reernent. $111860 112,860 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
finding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013 (e. g. 2013. 4.345 met.
Projected 2011 Year-end Fund Balance After Reserves 55,161
Permanent Parks and
Recreation Fund Projected 2011 Year-End Fund Balance Before Reserves 2,356,871
SickAVac/
App. Bonus Reserve was established to Reserve is to fiully Current reserve
Liability find sick/vac/app. bonus cover sick/vac/app. policy is being
Liability Reserve liability. bonus liability. 51.917 met.
Reserve established to provide Reserve was
finding for years in which established to find Current reserve
Pay Period 27 there are 27 pay periods. First 27th payperiod which policy is being
Liability Reserve one occurs in 2013 occur even 11 ears 15.268 met.
Projected 2011 Year-end Fund Balance After Reserves 2,289,686
51
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
Water Utility Fund Projected 2011 Year-End Fund Balance Before Reserves 24,982,845
Reserve amount
defined individually for
These reserves are established each bond issuance,
in accordance with bond equal to approximately Current reserve
Bond covenant requirements for one year's annual debt policy is being
Bond Reserve revenue bonds. payment. 3.068,830 met.
The 2006 Lakewood
Pipeline Settlement
resulted in $15 million
to the City. This
Lakewood This is an unappropriated money and related
Pipeline reserve to be used for interest reside in this Current reserve
Rennediation inspections and improvements reserve until it is policy is being
Special Purpose Reserve for Lakewood Pipeline. needed for the pipeline. 13,124,687 met.
Lakewood/ This is an unappropriated
USFS reserve to be used for damages
Damage to Forest Service Land outside Current reserve
Emergency/ Claims the construction corridor for Per the Resource policy is being
Stabilization Reserve Lakewood Pipeline- Damage Claims Plan 100,000 met.
The fund was established for
liabilities assoc with
accumulated sick and vacation
time, appreciation bonuses,
Sick/Vac/ and/or other employee Reserve is to cover
App Bonus benefits that result in 100% of accrued costs Current reserve
Liability liabilities upon termination or as determined by policy is being
Liability Reserve retirement. Finance Department. 683,216 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013 (e. g. 2013). 232,443 met.
This is an unappropriated
reserve for operating 25% of Fund's Current reserve
Emergency/ Operating emergencies and/or revenue operating budget policy is being
Stabilization Reserve shortfalls. (including transfers . 4.036,044 met.
This is an unappropriated Minimum annual
reserve for capital capital costs for
expenditures due to renewal and Current reserve
Emergency/ Capital emergencies and/or revenue replacement of utility policy is being
Stabilization Reserve shortfalls. infiastuctrre. 2,000,000 met.
Projected 2011 Year-end Fund Balance After Reserves 1,737,625
52
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
Wastewater Utility Fund Projected 2011 Year-End Fund Balance Before Reserves 10,452,071
Reserve amount
defined individually for
These reserves are established each bond issuance,
in accordance with bond equal to approximately Current reserve
covenant requirements for one- year's annual debt policy is being
Bond Bond Reserve revenue bonds. payment. 840,389 met.
The fired was established for
liabilities assoc with
accur elated sick and vacation
time, appreciation bonuses,
SickNac/ and/or other employee Reserve is to cover
App Bonus benefits that result in 100% of accrued costs Current reserve
Liability liabilities upon termination or as determined by policy is being
Liability Reserve retirement Finance Department. 649,546 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013 (e. g. 2013. 188,357 met.
This is an unappropriated
reserve for operating 25% of Fund's Current reserve
Emergency/ Operating emergencies and/or revenue operating budget policy is being
Stabilization Reserve shortfalls. (including transfers . 2,459,884 met.
This is an unappropriated Minimum annual
reserve for capital capital costs for
expenditures due to renewal and Current reserve
Emergency/ Capital emergencies and/or revenue replacement of utility policy is being
Stabilization Reserve shortfalls. infrastructure. 500,000 met.
Projected 2011 Year-end Fund Balance After Reserves 5,813,8951
Stormwater/ Flood
Management Utility Fund Projected 2011 Year-End Fund Balance Before Reserves 5,933,663
Reserve amount
defined individually for
These reserves are established each bond issuance,
in accordance with bond equal to approximately Current reserve
covenant requirements for one year's annual debt policy is being
Bond Bond Reserve revenue bonds. payment. 324,984 met.
Reserve is increased by
$150,000 a year such
that the fiend will
Post-Flood Reserve is for post - flood accumrulate and Current reserve
Emergency/ Property property acquisition in the maintain a level of policy is being
Stabilization Acquisition event of a flood. $1,0001000. 1.050,000 met.
The fiend was established for
liabilities assoc with
accumulated sick and vacation
time, appreciation bonuses,
SickNac/ and/or other employee Reserve is to cover
App Bonus benefits that result in 100% of accrued costs Current reserve
Liability liabilities upon termination or as determined by policy is being
Liability Reserve retirement Finance De artment. 76.926 met.
53
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
Reserve is to cover
Reserve established to provide 100% of cash payment
finding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013 (e.g. 2013). 53,292 met.
This is an unappropriated
reserve for operating 25% of Fund's Current reserve
Emergency/ Operating emergencies and/or revenue operating budget policy is being
Stabilization Reserve shortfalls. (including transfers) . 874,272 met.
This is an unappropriated Minimum annual
reserve for capital capital costs for
expenditures due to renewal and Current reserve
Emergency/ Capital emergencies and/or revenue replacement of utility policy is being
Stabilization Reserve shortfalls. infrastructure. 200,000 met.
Projected 2011 Year-end Fund Balance After Reserves 3,354,189
Downtown Commercial
District Fund (formerly
CAGIDProjected 2011 Year-End Fund Balance Before Reserves 1,341,277
This is an unappropriated
reserve to fund unanticipated
operating emergencies. Also
included within this reserve
are finds inteended to meet
the 3% of Funding Sources Current reserve
Emergency/ Emergency Reserve Requirements of 10% of Fund's total policy is being
Stabilization Reserve TABOR. operating uses. 525,134 met.
The find was established for
liabilities assoc with
accurnulated sick and vacation
time, appreciation bonuses,
Sick/Vac/ and/or other employee Reserve is to cover
App Bonus benefits that result in 100% of accrued costs Current reserve
Liability liabilities upon termination or as determined by policy is being
Liability Reserve retirement. Finance Department. 109,485 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013 (e. g. 2013. 44,000 met.
Reserve amount
defined individually for
each bond issuance,
equal to approximately
These reserves are established 1/6th of the next
in accordance with bond interest payment and Current reserve
covenant requirements for 1/12th of the next policy is being
Bond Bond Reserve revenue bonds. principle payment. 285,089 met.
Projected 2011 Year-end Fund Balance After Reserves 377,569
54
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
University Hill
Commercial District Fund
(formerly UHGID) Projected 2011 Year-End Fund Balance Before Reserves 694,363
This is an unappropriated
reserve to fiend utanticipated
operating emergencies. Also
included within this reserve
are fiords intended to meet the
3% of Funding Sources Current reserve
Emergency/ Emergency Reserve Requirements of 25% of Ftmd's total policy is being
Stabilization Reserve TABOR. uses. 123,151 met.
The fiord was established for
liabilities assoc with
accumulated sick and vacation
time, appreciation bonuses,
Sick/Vac/ and/or other employee Reserve is to cover
App Bonus benefits that result in 100% of accrued costs Current reserve
Liability liabilities upon termination or as determined by policy is being
Liability Reserve retirement Finance Department. 18,469 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liabili Reserve one occurs in 2013 1(e. g. 2013). 7,714 met.
Projected 2011 Year-end Fund Balance After Reserves 545,029
Telecommunications
Replacement Reserve
Fund Projected 2011 Year-end Fund Balance Before Reserves 478,874
Goal is that this fiord
will fiord the City's
Reserve was created to level phone service
out spending for equipment replacement Current reserve
Telecommunications system and fiber network policy is being
Replacement replacement and upgrades. needs. 478,874 met.
Projected 2011 Year-end Fund Balance After Reserves 0
Property and Casualty
Reserve Fund Projected 2011 Year-end Fund Balance Before Reserves 4,645,461
The Property & Casualty Goal is to fully fund an
Reserve will be self-insured. actuarially calculated
The fiord was set up when liability as of the end o Current reserve
insurance costs were expected the prior year at the policy is being
Liability to increase significantly. 80% confidence level 1,635,223 met.
Projected 2011 Year-end Fund Balance After Reserves 3,010,238
55
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
Workers Compensation
Reserve Fund Projected 2011 Year-end Fund Balance Before Reserves 3,481,969
Goal is to frilly fiend an
The Workers Comp fund is actuarially calculated
self-insured. The fiend was liability as of the end o Current reserve
developed to enhance the the prior year at the policy is being
Liability mana ement of ro ram costs. 80% confidence level. 1,412,198 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013. (e. g. 2013. 10,090 met.
Projected 2011 Year-end Fund Balance After Reserves 2,059,681
Compensated Absences
Fund Projected 2011 Year-end Fund Balance Before Reserves 981,117
To facilitate the long-
term financial
sustainability for the
The fiend was established for city, the sick/vac/app.
liabilities assoc. with bonus liability shall be
accurnulated sick and vacation a fully funded reserve
time, appreciation bonuses, based on estimated Current reserve
and/or other employee benefit costs for the fiscal policy is being
Liability that result in liabilities. ear. 981,117 met.
Projected 2011 Year-end Fund Balance After Reserves 0
Fleet Operations Fund Projected 2011 Year-end Fund Balance Before Reserves 398,312
This is an unappropriated Current reserve
Emergency/ Operating reserve for operating 5% of Fund's operating policy is being
Stabilization Reserve emergencies budget 176,212 met.
The fund was established for
liabilities assoc with
accrnrmlated sick and vacation
time, appreciation bonuses,
SickNac/ and/or other employee Reserve is to cover
App Bonus benefits that result in 100% of accrued costs Current reserve
Liability liabilities upon termination or as determined by policy is being
Liability Reserve retirement Finance Department. 184,066 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
finding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
,Liability Reserve one occurs in 2013 (e. g., 2013. 38.034 met.
Projected 2011 Year-end Fund Balance After Reserves 0
56
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
Fleet Replacement Fund Projected 2011 Year-end Fund Balance Before Reserves 7,998,204
Policy is to collect
sufficient fiends from
Reserve was established to the departments to
Fleet level out the spending for the replace vehicles as Current reserve
Replacement replacement of the City's identified in policy is being
Replacement Reserve vehicles replacement schedule. 7.998,204 met.
IProjected 2011 Year-end Fund Balance After Reserves 0
Computer Replacement
Reserve Fund Projected 2011 Year-end Fund Balance Before Reserves 5,349,864
Goal is that this fiend
will cover the
Reserve was created to level replacement of existing
out spending for micro- computer systems and Current reserve
computer related hardware keep software policy is being
Replacement and software. maintenance tip to date. 3.295,453 met.
Projected 2011 Year-end Fund Balance After Reserves 2,054,411
Equipment Replacement
Reserve Fund Projected 2011 Year-end Fund Balance Before Reserves 3,691,524
It is the policy of the
City of Boulder that all
equipment users shall
find the replacement o
equipment through
contributions to the
Equipment
Replacement Fund
(ERF). Annual
contributions by unit
shall be calculated by
Reserve was created to level Facilities & Asset
out spending for replacement Management (FAM)
of City's equipment. Includes and distributed to users Current reserve
contributions annually from during the budget policy is being
Replacement general & non-general finds. process. 3,690,670 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
funding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013 (e.g., 2013). 854 met.
Projected 2011 Year-end Fund Balance After Reserves 0
57
2011 BUDGET
Reserve Policies
Current Reserve 2011 Projected
Fund Category Reserve Purpose Policy Amount Comments
Facility Renovation and
Replacement Fund Projected 2011 Year-end Fund Balance Before Reserves o protect City 1,694,445
investment in
buildings, finds shall
be budgeted annually
for major maintenance
and renovation and
replacement of such
buildings. To extend
the life of these assets,
the goal over a 20 year
period shall be to
increase the fluids
budgeted annually for
maintenance of
buildings to
Find was created to protect approximately 2% of Current reserve
the City investment in the current replacement policy is being
Replacement facilities. value. 1,691,417 met.
Reserve is to cover
Reserve established to provide 100% of cash payment
finding for years in which for 27th pay period for Current reserve
Pay Period 27 there are 27 pay periods. First year in which it occurs policy is being
Liability Reserve one occurs in 2013 (e. g., 2013. 3,028 met.
Projected 2011 Year-end Fund Balance After Reserves 0
58
CITY OF BOULDER
2011 BUDGET
(in $1,000s)
TOTAL BUDGET
$231,030
CAPITAL BUDGET OPERATING BUDGET
(including debt service)
$24,713 $206,317
DEDICATED GENERAL
FUNDS FUND
$118,6_54 $87,663
59
60
City of Boulder Budget Summary
2011 Budget
Citywide Expenses (Uses)
2011 Expenditures
Total = $231,030 (in $1,000s)
DUHMD/ Housing/ Open Space/
Prkng Svcs Human Svcs
$9,679 Mtn Prks
Police 46 $12,964 $24,518 Comm Plnng &
$29,105 6% 11% Sustainability
Gen Govrmmnt 13% $6,344
$11,951 3%
5% Parks &
Recreation
Fire $24,860
$14,983 11%
6%
Library/
Arts
Admin Svcs $7,562
$9,925 PW/ 3%
4% Debt PW/ DSS
$2,691 Utilities PW/ $9,069
1% Transportation 4%
$4
$20,808
200% %
9%
NOTE: Non-General Fund debt service is included in the applicable department.
The 2011 budget totals $231,030,000 and represents a 0.38% increase over the 2010
approved budget for all funds, including governmental, enterprise, internal service and
capital improvement funds.
Basic Expenditure Assumptions
Personnel Factors/General Salary Increases:
Management/Non-union 0.00%
Boulder Municipal Employees Association 0.00%
Fire 1.00%
Police * 3.50%
* Based on the current 2010-2011 contract, the Police department will receive a 3.5% salary
increase in 2011 (the second year of a two-year contract)
61
City of Boulder - History of Standard FTEs
2002 to 2011
1,400
1,350
1,300
1,250
1,200
1,150
1,100
1,050
1,000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
--*--Standard FTEs 1,296.70 1,304.69 1,290.69 1,200.68 1,212.11 1,218.34 1,251.34 1,281.17 1,288.52 1,248.24 1,228.50
Non-Personnel Factors:
Non-personnel budgets were not increased for 2011.
Citywide Revenue (Sources)
2011 Revenues
Total = $224,912 (in $1,000s)
Other
Ping & Develop Fees 525,331
54,994 11%
2%
Sales Tax
$86,570
39%
Utility Rates
544,905
20%
Parks & Recreation
Fees
$8,479 Intergovernmental Other Taxes Property Tax
4% $9,999 $16,071 S28,563
4% 7% 13%
The 2011 budget is based on projected citywide revenues of $224,912,000. This
represents a 0.29% increase over the total revenues projected for the 2010 approved
budget. The three largest revenue sources for the city are sales/use taxes, property taxes
62
and utility rate charges. These three funding sources represent 72% of the total sources of
city funds and are described in more detail below.
Sales/Use Tax
Sales/use taxes represent 39% of the city's total revenues. Sales/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. The 2011 sales and use tax rate consists of
several components. The following is a list of the specific funds that have sales tax as a
component of their revenue.
Fund Rate Start Date Expiration Date
General 1.00% 1/1/1964 None
General 0.53% 1/1/1988 None
General 0.15% 1/1/2005 12/31/2024
Open Space 0.40% 1/1/1967 None
Open Space 0.33% 1/1/1990 12/31/2018
Open Space 0.15% 1/1/2004 12/31/2019
Transportation 0.60% 1/1/1967 None
Parks 0.25% 1/1/1996 12/31/2015
Total for 2010 3.41%
Sales/Use Tax Revenues
2006 to 2011
$100,000,000
$90,000,000
$80,000,000 •
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000 0 0 0 0 p 0
$10,000,000
$ 2006 2007 2008 2009 2010 Revised 2011 Estimated
s General Fund (1.68%) $39,306,892 $41,571,379 $41,665,452 $41,965,768 $40,810,621 $42,605,550
x.25 Cent Sales Tax (.25%) $5,849,240 $6,186,217 $6,200,216 $6,244,906 $6,073,009 $6,340,112
Transportation (.60%) $14,038,176 $14,846,921 $14,880,519 $14,987,774 $14,575,222 $15,216,268
o Open Space (.88%) $20,589,324 $21,775,484 $21,824,761 $21,982,069 $21,376,992 $22,317,193
--o- Fire Tr. Cntr (.15% - 2007 only) $3,711,730
• Total (3.41%) $79,783,631 $88,091,731 $84,570,947 $85,180,517 $82,835,843 $86,479,122
--*--General Fund (1.68%) --*-.25 Cent Sales Tax (25%) Transportation (.60%)
0 Open Space (.88%) -o- Fire Tr. Cntr (15% - 2007 only) • Total (3.41
Based on economic indicators, the 2010 sales/use tax projection was revised in spring
2010. Although economic conditions appear to be stabilizing, the current forecast
estimates that sales/use taxes will decline by 2.75% in 2010. Note that the percent change
63
in 20 10 sales/use collections compared to 2009 are impacted as a result of construction use
taxes being much higher than projected in 2010. These non-recurring revenues are related
to one-time construction projects in the city. For 2011, in alignment with a projected slow
economic recovery, sales and use tax collections are projected to increase by 4.40% from a
new and lower base level.
Property Tax
Property tax revenue is based on the city's mill levy to the current assessed value. All
property tax revenue growth (except the 2 mills for public safety services) was restricted
under the Taxpayer Bill of Rights Amendment to the Colorado Constitution (TABOR) to
the Denver-Boulder Consumer Price Index (CPI) and a local growth factor. At the
November 4, 2008 election, 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. More specifically, approval of this ballot issue had the effect of reducing
the mill levy credit by .50 mill each year until the credit is completely eliminated
The following mill levy rates were approved as part of the 2011 budget, including a
reduction in the mill levy credit from 2.663 to 1.163 to reflect the removal of the remaining
TABOR restrictions on property tax:
Property Tax Rate from 2010 Approved Budget:
General City Operations 8.748
Permanent Parks Fund (Charter Sec. 161) 0.900
Library Fund (Charter Sec. 165) 0.333
TOTAL 9.981
Less Mill Levy Credit 1.163
TOTAL (Mills subject to Article X, Section 20
Of the Colorado Constitution 8.818
General City Operations (Public Safety) 2.000
NET MILL LEVY 10.818
City of Boulder - Net Mill Levy
Revenue 2005 2006 2007 2008 2009 2010 2011
Year
Mill Levy 10.005 9.643 9.889 9.201 9.841 10.295 10.818
City of Boulder property taxes are distributed to four general governance funds shown in
the chart below. In addition, the Downtown Commercial District Fund and the University
Hill District Fund both receive property taxes.
64
Property Tax Revenues
Total and Distribution by Fund (2006 to 2011)
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
2006 2007 2008 2009 2010 2011
Revised Estimated
General Fund $16,642,684 $17,112,012 $18,360,369 $19,688,821 $21,293,000 $22,940,000
--w- Permanent Parks& Recreation $1,418,448 $1,468,549 $1,543,275 $1,687,455 $1,876,583 $1,993,876
Fund
Community Housing Assistance $1,260,865 $1,304,110 $1,371,903 $1,501,780 $1,668,074 $1,771,454
Program Fund
O Library Fund $524,748 $543,786 $570,231 $625,154 $694,336 $737,408
Total $19,846,745 $20,428,457 $21,845,778 $23,503,210 $25,531,993 $27,442,738
65
Utility Rate Charges
The 2011 approved budget reflects a 3% revenue increase for water, a 3% revenue increase
for wastewater and no increase for stormwater/flood management. In the chart below, note
that 2009 water utility revenues were lower due to a wet spring and summer
Water Utility Customer Charges (water, Wastewater & Stormwater)
$40,000,000
$39,000,000
$38,000,000
$37,000,000
$36,000,000
$35,000,000
$34,000,000
$33,000,000
2006 2007 2008 2009 2010 Approved 2011
Estimated
--Water Utility Funds $37,656,052 $36,525,256 $36,180,150 $35,276,636 $38,510,495 $38,978,096
Impact on Fund Balance
For the 2011 budget year, there is $6,118,000 being used from fund balance to fund
anticipated expenses. Most funds that are using fund balance have purposely saved money
in order to fund capital projects. Pay-as-you-go financing is a common strategy in capital
intensive funds such as the Water Utility funds, the Transportation Fund and the
Permanent Parks and Recreation Fund. Other funds, including the General Fund, are using
fund balance reserves to fund either capital or one-time expenses in 2011 such as the Clean
Energy Study, Junction Place Phase I improvements and several redevelopment analyses.
Finally, 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.
For a complete look at the five year position of the city's funds, please refer to the "Fund
Financial" section of the budget document. In addition, each fund's reserve policies are
summarized in the "Budget Policies" section of the document and their current status
relative to those policies.
66
General Fund Revenues (Sources)
Total sources for the General Fund for the 2011 budget year are $99,761,000. This
represents 3.1% increase over the 2010 approved budget with estimated revenues of
$96,746,000.
General Fund
2011 Revenues
Total= $99,761 (in $1,000s)
Other Taxes Other Cost
Grants $13,593 $10,421 Allocation
$869 14% 10% $7,218
Parking 1% 7%
Violations Parks Fees
$1,774 $216
2% <1%
Sales Tax Property Tax
$42,730 $22,940
43% 23%
Sales Tax
Sales tax collections represent 43% of the General Fund annual revenue.
Property Tax
Based on the mill levy in place for the 2010 budget, property tax collections for 2011 are
projected to be $22,940,000 or 23% of General Fund revenues for 2011.
Other Taxes
Other taxes include admission tax, accommodation tax, liquor occupation tax, telephone
occupation tax, cable franchise tax, utility occupation tax, specific ownership tax, tobacco
tax and trash tax. Estimates for these taxes are based on historical trends, inflation and
economic growth in the respective areas. The total estimated revenue associated with other
taxes is $10,421,000 or 10% of General Fund revenues for 2011.
Cost Allocation
The General Fund provides various support services to the restricted funds. The costs to
provide these services are determined and allocated to the various restricted funds based on
their utilization of these services. The estimated reimbursement amount to the General
Fund in 2011 is $7,218,000 or 7% of General Fund revenues for 2011.
67
General Fund Expenses (Uses)
The 2011 General Fund budget is $100,449,000. This represents a 3.9% increase from the
2010 approved budget of $96,713,000.
General Fund
2011 Expenditures
Total = $100,449 (in $1,000s)
Ad min Svcs Transfers to
Debt $11,676 Other Funds
$1,682 12% $12,786 General
Parks 2% 13% Government
$4,045 $14,760
14%
4%
Housing/
Human Svcs
$6,729
7%
Real
Police Estate
$29,105 Public $143
29% Arts Fire Works <1%
$513 $14,983 $4,027
<1% 15% 4%
68
CITY OF BOULDER
SUMMARY OF SOURCES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
UNRESTRICTED FUNDS:
General (includes Public Safety Fund)
Sales and Use Taxes $ 38,108 $ 37,925 $ 38,746
Add'l Sales/Use Tax from Add'l Auditor 0 0 180
Tax Increment (10th & Walnut) 796 887 887
.15 Cent Sales Tax 3,787 3,724 3,804
Food Service Tax 483 510 500
Accommodation Tax 2,471 1658 2.621
Admission Tax 578 580 594
Property Tax 13,961 14,397 14,725
"De-Bnrced" Property Tax Increment 951 1,920 2.880
Property Tax (Public Safety) 4,777 4,976 5,335
Trash Hauler/Recycling Occ.Tx. 1,399 1,187 1,642
Liquor Occupation Tax 581 637 608
Telephone Occupation Tax 781 768 768
Cable Television Franchise Tax & PEG Fee 1.236 1.164 1.164
Xcel Franchise Tax 3,912 3,940 4.136
Specific Ownership Tax 1,249 1,299 L236
Tobacco Tax 337 385 324
Misc. Charges for Services 321 198 202
NPP & Other Parking Revenue 156 137 140
Meters - Out of Parking Districts 473 474 474
Meters - Within Parking Districts 2,454 2,405 2,464
Sale of Goods 55 61 63
Misc. Fines & Administr. Penal 2 2 2
Municipal Crt Charges & Fires 1,740 1,648 1,774
Parking Violations 1,948 1,970 1,970
Photo Enforcement 1,585 1,965 1014
Business Licenses 203 202 308
Misc. Intergovernmental Chg. 177 0 0
Court Awards 131 115 119
Grants 1.549 932 869
Interest & Investment Earnings 772 638 650
Leases, Rents & Royalties 127 160 165
Miscellaneous Revenues 819 795 669
Education Excise Tax (To Reserve) 491 0 0
Parks Fees 202 215 216
Housing/Human Services Fees 320 218 222
Waste Reduction Bonds (6400 Arapahoe) 6,076 0 0
Canyovers from Add'l Revenue 1,888 0 0
Budget Stabilization Strategies 0 100 0
SUB-TOTAL REVENUE $ 96,896 $ 89,192 $ 91471
69
CITY OF BOULDER
SUMMARY OF SOURCES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
Transfers In
Cost Allocation - All Funds 6,552 $ 6,994 $ 7,218
CAGID - Reirnb for Mall Improvements 500 500 44
Other 72 60 28
SUB-TOTAL TRANSFERS IN $ 7,124 $ 7,554 $ 7.290
TOTAL General Fund $ 104,020 $ 96,746 $ 99,761
Community Housing Assistance (CHAP)
Property Tax $ 1,502 $ 1,645 $ 1.771
Development Excise Tax 157 150 90
Interest & Investment Earnings 55 50 50
Loan Repayment 0 690 46
TOTAL CHAP $ 1,714 $ 2,535 $ 1,957
NET TOTAL UNRESTRICTED FUNDS $ 105,734 $ 99.281 $ 101,718
70
CITY OF BOULDER
SUNINIARY OF SOURCES OF FUNDS
(in $1,000S)
2009 2010 2011
ACTUAL APPROVED APPROVED
RESTRICTED FUNDS:
Capital Development
Development Excise Tax $ 288 $ 250 $ 260
Excise Taxes 0 0 72
Interest & Investment Earnings 133 90 47
$ 421 $ 340 $ 379
Lottery
Lottery Funds $ 928 $ 1,001 $ 913
Interest & Investment Earnings 50 40 28
$ 978 $ 1,041 $ 941
Planning & Development Svcs
Misc. Development Fees $ 4,587 $ 4,706 $ 4,994
Interest & Investment Earnings 188 88 114
Grants 42 0 0
Other 4 0 13
Transfers In 1683 2.854 1748
$ 7,504 $ 7,648 $ 7.869
Affordable Housing Fund
Cash In Lieu of Affordable Units $ 2,131 $ 1,750 $ 1,500
Interest & Investment Earnings 72 50 50
Transfers In 401 325 325
Sale of Goods and Capital Assets 31 0 0
Other 156 232 161
$ 2,791 $ 2,357 $ 2,036
.25 Cent Sales Tax
Sales and Use Taxes S 6,236 S 6,207 $ 6,340
Interest & Investment Earnings 121 185 126
Grants 113 0 0
Bond Refunding 12,487 0 0
Other 109 15 15
$ 19,066 $ 6.407 $ 6,481
Library
Property Tax $ 625 $ 667 $ 737
Misc. Charges for Services 143 115 115
Interest & Investment Earnings 18 15 15
Leases. Rents & Royalties 12 9 9
Transfers hi 6,032 6,118 6,149
Other 74 24 24
$ 6,904 $ 6,948 $ 7,049
71
CITY OF BOULDER
SUNINIARY OF SOURCES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
Recreation Activity
Admission & Activity Charges $ 8,030 $ 8,941 $ 8401
Interest & Investment Earnings 49 0 51
Transfers In 1,786 1,617 1,575
$ 9,865 $ 10,558 $ 10,027
Climate Action Plan
Climate Action Plan Tax $ 1,212 $ 1,609 $ 1,561
Miscellaneous Revenues 8 0 0
Interest & Investment Earnings 7 0 9
$ 1,227 $ 1,609 $ 1,570
Open Space
Sales and Use Taxes $ 21,952 $ 21.847 $ 22317
Sale of Capital Assets 78 0 486
Grants 51 0 0
Interest & Investment Earnings 335 325 325
Leases, Rents & Royalties 591 486 0
Bond Refunding 13.142 0 0
Miscellaneous Revenues 0 0 0
Transfers In 999 921 1,021
$ 37.148 $ 23.579 $ 24.149
Airport
Misc. Charges for Services $ 4 $ 7 $ 4
Grants 31 0 924
Interest & Investment Earnings 16 12 12
Leases, Rents & Royalties 391 399 406
Misc Sale of Goods 2 0 0
$ 444 $ 418 $ 1,346
Transportation
Sales and Use Taxes $ 14,936 $ 14.860 $ 15.183
Sale of Capital Assets 0 0 474
Highway Revenues 3,056 3,468 3,190
HOP Reimbursement 1,298 1,251 1,290
Grants 33 0 0
Interest & Investment Earnings 212 300 80
Miscellaneous Revenues 136 99 99
Special Assessments 20 70 50
External Funding 5,173 3,430 0
Transfers In 0 0 0
$ 24.864 $ 23.478 $ 20,366
72
CITY OF BOULDER
SUMIN/IARY OF SOURCES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
Transportation Development
Development Excise Tax $ 518 $ 450 $ 585
Interest & Investment Earnings 80 65 20
External Funding 631 0 0
Third Parry Reimbursements 0 100 100
$ 1,229 $ 615 $ 705
Transit Pass General Improvement District
Property Tax 10 9 9
Transfers In 3 3 4
$ 13 $ 12 $ 13
CommDvlpmnt Block Grnt (CDBG)
Federal - Direct Grants 1,236 1,000 1,000
$ L236 $ 1,000 $ 1,000
HOME
Federal - Direct Grants $ 1,431 $ 1,350 $ 1.350
$ 1,431 S 1,350 $ 1,350
Permanent Parks and Recreation
Property Tax $ 1,688 $ 1,857 S 1,994
Sale of Capital Assets 671 671 671
Development Excise Tax 394 258 263
Interest & Investment Earnings 204 148 184
Miscellaneous Revenues 9 7 9
$ 2966 $ 1941 $ 1121
Water Utility
Utility Service Charges $ 20,171 S 22,205 $ 22,509
Rate Increase 0 0 606
Utility Plant Invest. Fee Stumn 2954 1100 1100
Utility Connection 135 150 150
Interest & Investment Earnings 1,369 655 299
Leases, Rents & Royalties 232 18 18
Special Assessments 2 5 5
Miscellaneous Revenues 0 0 0
Transfers In 93 93 93
$ 24,956 $ 25,226 $ 25,780
73
CITY OF BOULDER
SUNINIARY OF SOURCES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
Wastewater Utility
Utility Service Charges $ 11711 $ 13,505 $ 13.016
Rate Increase 0 0 387
Utility Plant Invest. Fee Sunnn 517 600 550
Utility Connection 13 10 10
Interest & Investment Earnings 466 206 115
Miscellaneous Revenues 31 30 30
Special Assessments 0 5 5
Operating Transfers In 230
$ 13,968 $ 14,356 $ 14,113
Stormwater/Flood Mgmt Utility
Utility Service Charges $ 5,042 $ 4,967 $ 4,977
Rate Increase 0 0 0
Utility Plant Invest. Fee Smmn 852 600 600
Urban Drag & Fld Contr Dist 259 400 300
Colorado Dept of Transportation Funds 1,896 0 0
State and Federal Grants 21 0 0
Interest & Investment Earnings 390 98 65
Misc. Intergovernmental Chg. 115 135 145
Miscellaneous Revenues 54 36 36
$ 8,629 $ 6,236 $ 6,123
Downtown Commercial District
Property & Spec Ownership Tx $ 1,038 $ 1,055 $ 1,082
Parking Charges 3,514 3,871 3,745
Interest & Investment Earnings 66 32 23
Leases. Rents & Royalties 186 272 266
Miscellaneous Revenues 25 19 19
Bond Refunding 8,117 0 0
Transfers In 1.952 1,725 1,350
10th & Walnut Revenue 1,305 1,402 1.361
$ 16,203 $ 8,376 $ 7,846
University Hill Commercial District
Property & Spec Ownership Tx $ 28 $ 29 $ 29
Parking Charges 228 212 172
Interest & Investment Earnings 16 18 16
Miscellaneous Revenues 0 0 0
Transfers In 248 255 314
$ 520 $ 514 $ 531
Telecommunications
Charges from Departments $ 637 $ 615 $ 613
Interest & Investment Earnings 68 19 9
Miscellaneous Revenues 142 144 140
$ 847 $ 778 $ 762
74
CITY OF BOULDER
SUNINIARY OF SOURCES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
Property & Casualty Insurance
Charges from Departments $ 1,610 $ 1,510 $ 1,510
Interest & Investment Earnings 152 139 144
Miscellaneous Revenues 54 0 41
$ 1,816 $ 1,649 $ 1,695
Worker Compensation Insurance
Charges from Departments $ 1,413 $ 1,165 $ 1,147
Interest & Investment Earnings 124 92 98
Miscellaneous Revenues 11 0 0
$ 1,548 $ 1,257 S 1,245
Compensated Absences
Charges from Departments $ 121 $ 121 $ 682
Interest & Investment Earnings 57 80 45
$ 178 $ 201 S 727
Fleet Operations
Charges from Departments $ 2,233 $ 3.530 $ 3.350
Interest & Investment Earnings 8 7 5
Miscellaneous Revenues 428 420 360
$ 1669 S 3,957 S 3,715
Fleet Replacement
Charges from Departments $ 3,424 $ 4,196 S 4.018
Interest & Investment Earnings 200 212 79
Miscellaneous Revenues 387 189 193
$ 4,011 $ 4,597 S 4,290
Computer Replacement
Charges from Departments $ 1,772 $ 1,675 $ 1,645
Interest & Investment Earnings 111 98 127
Miscellaneous Revenues 17 0 0
$ 1,900 $ 1,773 $ 1,772
Equipment Replacement
Charges from Departments $ 640 $ 788 $ 981
Interest & Investment Earnings 122 66 48
$ 762 $ 854 $ 1,029
75
CITY OF BOULDER
SUNINIARY OF SOURCES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
Facility Renovation & Replace
Charges from Departments $ 1,749 $ 915 $ 1,218
Miscellaneous Revenues 15 0 0
Interest & Investment Earnings 114 57 24
$ 1,878 $ 972 $ 1,242
TOTAL RESTRICTED FUNDS SOURCES $ 197,972 $ 161,047 $ 159,272
TOTAL CITY SOURCES OF FUNDS $ 301706 $ 260,328 $ 260,990
Less: Transfers fiom Other Funds $ 21.682 $ 21.545 $ 20.914
Less: Current Yr ISF Charges (1.) 13,599 14,515 15,164
NET TOTAL SOURCES OF FUNDS $ 268,426 $ 224,268 $ 224,912
(1.) Beginning with the 2008-09 budget process. all 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 ail 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.
76
CITY OF BOULDER
SUMMARY OF USES OF FUNDS
(in S1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
UNRESTRICTED FUNDS:
General
City Council $ 333 $ 236 $ 171
Municipal Court 1,592 1,715 1,801
City Attorney 1,583 1,864 1,933
Contingency 67 328 210
Utility/Fuel Contingency 0 190 190
Economic Vitality Program 450 578 715
Community Sustainability 47 50 51
Extraordinary Personnel Expense 0 120 120
Non-Departmental 847 850 854
Boulder Television 18 0 0
Clean Energy Study 0 0 260
Public Power Project 84 0 0
Environmental Affairs 1,227 1,187 1,199
Communications 681 434 713
Downtown/University Hill Mgmt Div 1,121 1,181 1,237
Depot Relocation Project 41 0 0
City Manager's Office/Support Svcs 1.714 1,821 1,633
West Nile Virus Program 276 250 250
Waste Reduction Prj (6400 Arapahoe) 4,272 0 0
Hunan Resources 1,614 1,525 1,581
Finance 2,297 2,352 2,890
Information Technology 4.713 5.062 4.859
Volunteer and Unemployment his 90 107 107
Property and Casualty his 1,610 1,510 1,510
Compensated Absences 121 121 682
Police 28,210 28,137 29.105
Fire 13,861 14.666 14,983
Police/Fire Pensions 773 848 886
Public Works 3.277 3.606 4,027
Parks 3,727 3,979 4,045
Arts 188 207 209
Real Estate (Open Space) 140 142 143
Housing/Human Services 5.374 4,953 4,903
Campaign Financing 0 0 46
Hrunane Society Bldg Loan 112 112 94
Carryovers & Supplementals 4.228 0 0
Carryovers & Supplementals fret Add'1 Rev 1,657 0 0
Encumbrance Carryovers 316 0 0
Encumbrance Carryovers fnn Add'1 Rev 0 0 0
Special Purpose Reserve 0 491 491
Available Ongoing Finds 0 0 0
Available One-time Funds 0 0 0
Merit from 2.50% to 2.25% 0 0 0
"De-Bruced" Property Tax Increment 0 0 0
77
CITY OF BOULDER
SUMMARY OF USES OF FUNDS
(in S1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
Boulder Junction - Phase 1 0 0 325
Debt 1,678 1,664 1,682
Waste Reduction Project - Debt 770 0 443
Total General Fund Expenditures $ 89,109 $ 80.286 $ 84,348
Transfers Out 13,555 11179 12,786
Subtotal General Fund $ 102.664 $ 93.465 $ 97.134
.15% Sales Tax Allocation
Environment $ 292 $ 298 $ 304
Arts 292 298 304
Hunan Services 1,459 1,490 1.522
Youth Opportunity 292 298 304
Four-Mile Soccer Complex 291 305 317
Debt 558 559 564
Subtotal.15% Sales Tax $ 3.184 $ 3,248 $ 3,315
Total General Fund Uses $ 105,848 $ 96,713 $ 100.449
Community Housing Assistance (CHAP)
Operating $ 344 $ 448 $ 413
Con urtunity Housing Funds 1,773 2,043 1,520
Transfers Out 32 41 43
Total CHAP $ 2149 $ 2,532 $ 1.976
TOTAL UNRESTRICTED FUNDS $ 107.997 $ 99,245 $ 102,425
78
CITY OF BOULDER
SUMMARY OF USES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
RESTRICTED FUNDS:
Capital Development
Transfers Out $ 26 $ 21 $ 21
Capital 0 580 180
$ 26 $ 601 $ 201
Lottery
Operating $ 305 $ 340 $ 125
Capital 897 860 875
$ 1,202 $ 1.200 $ 1,000
Planning & Development Svcs
Operating $ 7,415 $ 7.463 $ 7,367
Transfers Out 1,179 1,278 1,319
$ 8,594 $ 8,741 $ 8,686
Affordable Housing Fund
Operating $ 451 $ 480 $ 431
Transfers Out 26 41 42
Debt 229 219 0
Community Housing Fluids 1,024 1,614 1,559
$ 1,730 $ 2354 $ 2,032
.25 Cent Sales Tax
Operating $ 3,377 $ 3,342 $ 3,528
Debt 14,664 2,178 2,176
Transfers Out 202 247 255
Capital 1,401 600 885
$ 19,644 $ 6367 $ 6.844
Library
Operating $ 6,856 $ 6.948 $ 7,049
$ 6,856 $ 6.948 $ 7,049
Recreation Activity
Operating $ 10,342 $ 10,643 $ 10,053
Transfers Out 49 0 0
$ 10,391 $ 10,643 $ 10.053
Climate Action Plan
Operating $ 728 $ 1,609 $ 1,570
$ 728 $ 1,609 $ 1,570
Open Space
Operating $ 9,248 $ 10,486 $ 10.185
Debt 23,862 10,175 11,443
Transfers Out 886 987 1,019
Capital 971 4,150 2,322
$ 34,967 $ 25,798 $ 24.969
79
CITY OF BOULDER
SUMMARY OF USES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
Airport
Operating $ 448 $ 342 $ 345
Transfers Out 76 92 95
Capital 33 0 947
$ 557 S 434 $ 1.387
Transportation
Operating $ 15,102 S 15,925 $ 15.515
Transfers Out 1,365 1,428 1,472
Debt 123 133 10
Capital 9,733 6,184 2.954
$ 26,323 S 23,670 $ 19.951
Transportation Development
Operating $ 66 $ 128 $ 178
Transfers Out 14 15 16
Capital 1,669 480 520
$ 1,749 S 623 $ 714
Transit Pass General Improvement District
Operating $ 13 S 13 $ 14
$ 13 S 13 $ 14
CommDvlpmut Block Grnt (CDBG)
Operating $ 163 $ 174 $ 173
Transfers Out 22 26 27
Community Housing Funds 1,051 800 800
$ 1,236 $ 1,000 $ 1,000
HOME
Operating $ 96 $ 99 $ 98
Transfers Out 7 10 11
Comnnmity Housing Funds 1,328 1,241 1,241
$ 1,431 $ 1,350 $ 1,350
Permanent Parks and Recreation
Operating & Maintenance Projects $ 709 $ 1.214 $ 1,065
Transfers Out 67 79 82
Capital 1,227 1,620 1216
$ 2,003 S 2,913 $ 3,363
Fire Training Center Construction Fund
Capital 4,992 0 0
$ 4,992 $ 0 $ 0
General Obligation Debt Svc
Operating $ 15 $ 10 $ 2
$ 15 $ 10 $ 2
Water Utility
Operating $ 13359 $ 14,692 $ 14,796
Debt 6279 6,272 5,529
Transfers Out 1,332 1,322 1,348
Capital 9,002 4,441 6,072
$ 29,972 $ 26,727 $ 27,745
80
CITY OF BOULDER
SUMMARY OF USES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
Wastewater Utility
Operating $ 7,800 $ 9,087 $ 8,817
Debt 3,705 3,722 4,390
Transfers Out 979 991 1,023
Capital 1,126 912 850
$ 13,610 $ 14,712 $ 15.080
Stormwater/Flood NIgmt Utility
Operating $ 2,684 $ 3,186 $ 3,178
Debt 810 1,126 389
Transfers Out 319 325 319
Capital 5,520 1.681 2,550
$ 9.333 S 6318 $ 6,436
Downtown Commercial District
Operating $ 4,978 S 3,870 $ 3,986
Debt 10,072 1.875 1.926
Transfers Out 670 712 263
Transfer Excess TIF to Gen. Fund 796 677 817
Capital 0 1,265 1,265
$ 16,516 $ 8,399 $ 8,257
University Hill Commercial District
Operating $ 394 $ 442 $ 448
Transfers Out 38 44 45
$ 432 $ 486 $ 493
Telecommunications
Operating $ 1,379 $ 658 $ 701
Transfers Out 12 14 15
$ 1,391 $ 672 $ 716
Property & Casualty Insurance
Operating $ 1,274 $ 1,629 $ 1,712
Transfers Out 112 156 162
$ 1,386 $ 1,785 $ 1,874
Worker Compensation Insurance
Operating $ 1,660 $ 1.530 $ 1,595
Transfers Out 33 113 114
$ 1,693 S 1.643 $ 1.709
Compensated Absences
Operating $ 605 $ 381 $ 788
Transfers Out 23 33 34
$ 628 S 414 $ 822
Fleet Operations
Operating $ 2,446 $ 3,530 $ 3,524
Transfers Out 224 232 240
$ 2,670 S 3,762 $ 3,764
81
CITY OF BOULDER
SUMMARY OF USES OF FUNDS
(in $1,000s)
2009 2010 2011
ACTUAL APPROVED APPROVED
Fleet Replacement
Operating $ 2,078 $ 4,362 $ 3,758
Transfers Out 305 77 80
$ 2.383 $ 4.439 $ 3,838
Computer Replacement
Operating $ 735 $ 1,719 $ 1,726
Transfers Out 13 12 12
$ 748 $ 1,731 $ 1,738
Equipment Replacement
Operating $ 504 $ 497 $ 1,853
Transfers Out 24 17 17
$ 528 $ 514 $ 1,870
Facility Renovation & Replace
Operating & Capital $ 1,729 $ 991 $ 1,788
Transfers Out 57 43 44
$ 1,786 $ 1,034 $ 1,832
Police Pension
Transfers Out $ 5 $ 5 $ 5
$ 5 $ 5 $ 5
Fire Pension
Transfers Out $ 5 $ 5 $ 5
$ 5 $ 5 $ 5
TOTAL RESTRICTED FUNDS USES $ 205,543 $ 166,920 $ 166369
TOTAL CITY USES OF FUNDS $ 313,540 $ 266,165 $ 268,794
Less:Transfers to Other Funds $ 21,682 $ 21,545 $ 20,914
Less: Current & Prev Yrs ISF Charges (1.) 11,203 14,471 16,850
NET TOTAL USES OF FUNDS $ 280,656 $ 230,149 $ 231,030
USES OF FUNDS BY CATEGORY
OPERATING USES OF FUNDS $ 176,929 $ 173,570 $ 178,208
CAPITAL USES OF FUNDS 41,747 28,596 24,713
DEBT 61,980 27,983 28,109
TOTAL USES OF FUNDS BY CATEGORY $ 280.656 $ 230,149 $ 231.030
(1.) Beginning with the 2008-09 budget process, all 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 fiends, provide services to all city
departments and receive finding 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.
82
FUND TRANSFERS
SORTED BY ORIGINATING FUND
(in $1,000s)
2009 2010 2011
FROM TO FUND FOR ACTUAL APPROVED APPROVED
GENERAL
Plug & Dev Svcs Subsidy $ 1,982 $ 2,133 $ 2.005
Plug & Dev Svcs Excise Tax Admin 5 5 6
Affordable Hsng Subsidy 401 325 325
Recreation Activity Subsidy 1.693 1,524 1,482
Library Fund Subsidy 6,032 6,198 61149
Open Space Subsidy 999 921 1.021
Downtown Commercial Meter Rev 1,952 1,725 1,350
University Hill Connnercial Meter Rev 248 255 314
Water Utility Fund Wells Property 93 93 93
Property & Casualty his Purchasing Parking Kiosks 0 0 41
Misc One-time Transfers Misc 150 0 0
$ 13,555 $ 13,179 $ 12,786
CAPITAL DEVELOPMENT
General Cost Allocation $ 21 $ 15 $ 15
Plug & Dev Svcs Excise Tax Admin 5 6 6
$ 26 $ 21 $ 21
PLANNING & DEVELOPMENT SVCS
General Cost Allocation $ 1.179 $ 1.278 $ 1.319
$ 1,179 $ 1,278 $ 1319
AFFORDABLE HOUSING FUND
General Cost Allocation $ 26 $ 41 $ 42
$ 26 $ 41 $ 42
CNININTY HSG ASST PRGNI (CHAP)
General Cost Allocation $ 27 $ 36 $ 37
Plug & Dev Svcs Excise Tax Adrnin 5 5 6
$ 32 $ 41 $ 43
.25 CENT SALES TAX
General Cost Allocation $ 202 $ 247 $ 255
$ 202 $ 247 $ 255
RECREATION ACTIVITY
General Interest Income $ 49 $ 0 $ 0
$ 49 $ 0 $ 0
OPEN SPACE
General Cost Allocation $ 886 $ 987 $ 1019
$ 886 $ 987 $ 1,019
AIRPORT
General Cost Allocation $ 76 $ 92 $ 95
$ 76 $ 92 $ 95
83
FUND TRANSFERS
SORTED BY ORIGINATING FUND
(in $1,000s)
2009 2010 2011
FROM TO FUND FOR ACTUAL APPROVED APPROVED
TRANSPORTATION
General Cost Allocation $ 1,125 $ 1.182 $ 1,220
General Bldr Creek Maint 13 13 13
General HHS 13 13 13
Recreation Activity Expand Program 15 15 15
Plug & Dev Svcs Subsidy 196 202 208
Forrest Glen GID Subsidy 3 3 3
$ 1,365 $ 1,428 $ 1.472
TRANSPORTATION DEVELOPMENT
General Cost Allocation $ 8 $ 9 $ 10
Plug & Dev Svcs Excise Tax Adrnur 6 6 6
$ 14 $ 15 $ 16
CONINIDVLPNINT BLOCK GRNT (CDBG)
General Cost Allocation $ 22 $ 26 $ 27
$ 22 $ 26 $ 27
HOME
General Cost Allocation $ 7 $ 10 $ 11
$ 7 $ 10 $ 11
PERMANENT PARKS AND RECREATION
General Cost Allocation $ 62 $ 74 $ 76
Plug & Dev Svcs Excise Tax Adrnin 5 5 6
$ 67 $ 79 $ 82
WATER UTILITY
General Cost Allocation $ 1,134 $ 1,118 $ 1.154
Plug & Dev Svcs Subsidy 183 189 194
General Legislative Consultant 15 15 0
$ 1,332 $ 1,322 $ 1.348
WASTEWATER UTILITY
General Cost Allocation $ 795 $ 802 $ 828
Plug & Dev Svcs Subsidy 184 189 195
$ 979 $ 991 $ 1.023
STOR-NIWATER/FLOOD NIGIVIT UTILITY
General Cost Allocation $ 193 $ 196 $ 202
Plug & Dev Svcs Subsidy 111 114 117
General Legislative Consultant 15 15 0
$ 319 $ 325 $ 319
DOWNTOWN COMMERCIAL DISTRICT
General Cost Allocation $ 170 $ 212 $ 219
General Mall Irnprovernents 500 500 44
$ 670 $ 712 $ 263
84
FUND TRANSFERS
SORTED BY ORIGINATING FUND
(in $1,000s)
2009 2010 2011
FROM TO FUND FOR ACTUAL APPROVED APPROVED
UNIVERSITY HILL COMMERCIAL DISTRICT
General Cost Allocation $ 38 $ 44 $ 45
$ 38 $ 44 $ 45
TELECOMMUNICATIONS
General Cost Allocation $ 12 $ 14 $ 15
$ 12 $ 14 $ 15
PROPERTY & CASUALTY INSURANCE
General Cost Allocation $ 112 $ 156 $ 162
$ 112 $ 156 $ 162
WORKER COMPENSATION INSURANCE
General Cost Allocation $ 33 $ 33 $ 34
Recreation Activity Wellness Program 0 80 80
$ 33 $ 113 $ 114
COMPENSATED ABSENCES
General Cost Allocation $ 23 $ 33 $ 34
$ 23 $ 33 $ 34
FLEET OPERATIONS
General Cost Allocation $ 224 $ 232 $ 240
$ 224 $ 232 $ 240
FLEET REPLACEMENT
General Cost Allocation $ 75 $ 77 $ 80
230 0 0
$ 305 $ 77 $ 80
COMPUTER REPLACEMENT
General Cost Allocation $ 13 $ 12 $ 12
$ 13 $ 12 $ 12
EQUIPMENT REPLACEMENT
General Cost Allocation $ 24 $ 17 $ 17
$ 24 $ 17 $ 17
FACILITY RENOVATION & REPLACE
General Cost Allocation $ 57 $ 43 $ 44
$ 57 $ 43 $ 44
85
FUND TRANSFERS
SORTED BY ORIGINATING FUND
(in $1,000s)
2009 2010 2011
FROM TO FUND FOR ACTUAL APPROVED APPROVED
POLICE PENSION
General Cost Allocation $ 5 $ 5 $ 5
$ 5 $ 5 $ 5
FIRE PENSION
General Cost Allocation $ 5 $ 5 $ 5
$ 5 $ 5 $ 5
SUBTOTAL TRANSFERS $ 21,682 $ 21,545 $ 20,914
86
2011 Fund Activity Summary - Original Budget
The following schedule reflects the impact of the 2011 budget, including estimated revenues (including transfers
in) and appropriations (including transfers out), on projected unreserved fund balance.
Projected Projected
01/01/11 Estimated 12/31111
Unreserved Revenues Appropriations Unreserved
Fund (Including (Including Fund
Balance Transfers In) Transfers Out) Balance
FUND TITLE
General Fund 11,730,000 96,444,345 97,131,332 11,043,013
Capital Development 4,502,914 379,273 201,215 4,680,972
Lottery 459,279 940,567 1,000,000 399,846
Planning and Development Services 4,579,266 7,868,630 8,686,259 3,761,637
Affordable Housing 23,357 2,035,763 2,032,327 26,793
Community Housing Assistance Program (CHAP) 55,707 1,957,354 1,976,090 36,971
.15 Cent Sales Tax 1,188,710 2,435,000 2,751,000 872,710
.25 Cent Sales Tax 1,603,925 6,481,466 6,843,929 1,241,462
Library 257,676 7,049,310 7,049,311 257,675
Recreation Activity 656,731 10,027,115 10,053,447 630,399
Climate Action Plan Tax 114,293 1,569,730 1,569,730 114,293
Open Space 11,349,459 24,148,667 24,969,054 10,529,072
Airport 302,660 1,345,888 1,387,033 261,515
Transportation 1,723,415 20,366,031 19,951,636 2,137,810
Transportation Development 205,926 705,000 713,560 197,366
Community Development Block Grant (CDBG) 0 1,000,000 1,000,000 0
HOME 0 1,350,000 1,350,000 0
Permanent Parks and Recreation 2,598,768 3,120,821 3,362,718 2,356,871
General Obligation Debt Service 3,680 0 2,000 1,680
.15 Cent Debt Service 751,229 1,369,000 1,052,370 1,067,859
Water Utility 28,500,247 25,780,194 27,744,598 26,535,843
Wastewater Utility 11,056,763 14,112,902 15,080,159 10,089,506
Stormwater and Flood Management Utility 6,194,464 6,122,925 6,435,756 5,881,633
Telecommunications 432,227 762,359 715,712 478,874
Property and Casualty Insurance 4,816,733 1,695,320 1,866,593 4,645,460
Worker Compensation Insurance 3,945,859 1,245,431 1,709,321 3,481,969
Compensated Absences 1,077,038 726,283 822,203 981,118
87
Projected Projected
01101/11 Estimated 12/31111
Unreserved Revenues Appropriations Unreserved
Fund (Including (Including Fund
Balance Transfers In) Transfers Out) Balance
FUND TITLE
Fleet 7,992,241 8,005,803 7,601,527 8,396,517
Computer Replacement 5,316,623 1,771,559 1,738,319 5,349,863
Equipment Replacement 4,532,739 1,029,093 1,870,308 3,691,524
Facility Renovation and Replacement 2,284,107 1,242,437 1,832,099 1,694,445
Totals 118,256,036 253,088,266 260,499,606 110,844,696
88
CITY OF BOULDER
CHANGES IN FUND BALANCE
(in $1,000s)
INCREASE/(DECREASE) TO
FUND FUND BALANCE FROM 2011
APPROVED BUDGET
General (688)
Community Housing Assistance (19)
Capital Development 178
Lottery (59)
Planning & Development Services (817)
Affordable Housing 4
.25 Cent Sales Tax (363)
Library 0
Recreation Activity (26)
Climate Action Plan 0
Open Space (820)
Airport (41)
Transportation 415
Transportation Development (9)
Transit Pass GID - Forest Glen (1)
Community Development Block Grant (CDBG) 0
HOME Investment Partnership Grant 0
Permanent Parks and Recreation (242)
General Obligation Debt Svc (2)
Water Utility (1,965)
Wastewater Utility (967)
Stormwater/Flood Mgmt Utility (313)
Downtown Commercial District (formerly CAGID) (411)
University Hill Commercial District (formerly UHGID) 38
Police Pension (5)
Fire Pension (5)
TOTAL (6,118)
89
CITY OF BOULDER
SUMMARY OF STANDARD FTEs (1)
BY CITY DEPARTMENT
2009 2010 2011 VAR EXPLANATION OF VARIANCE
APPROVED APPROVED APPROVED '10'11 VARIANCE
2.
City Council 1.00 0.00 0.00 0.00
City Attorney 18.65 18.65 18.65 0.00
Municipal Court 18.00 16.25 16.25 0.00
Administrative Services:
City Manager's Office (3.) 21.00 18.30 19.30 1.00 reorganization
Finance (6.) 28.37 26.37 29.50 3.13 2.0 FTE auditors; 1.13 reorganization
Human Resources 16.63 14.88 14.88 0.00
Information Technology 35.25 33.50 34.50 1.00 1.0 FTE transferred from Finance
Operations:
Housing and Human Services 57.42 56.10 53.39 -2.71 reorganization and grant funding
Library 79.95 76.95 75.45 -1.50 reorganization
Arts 1.50 1.50 1.50 0.00
Open Space and Mountain Parks 91.00 90.50 85.60 -4.90 oganizational efficiencies
Community Planning and Sustainability (4.) 37.89 36.22 36.86 0.64 reallocations
DUHMD/Parking Services 42.25 42.25 42.25 0.00
Parks & Recreation 146.99 139.24 126.12 -13.12 oganizational efficiencies
PW/Transportation 68.69 67.10 59.28 -7.82 reductions
PW/Utilities 156.23 155.90 154.84 -1.06 reductions
-1.0 FTE transferred to Police for noise
PW/Development and Support Services (5.) 82.12 72.70 71.30 -1.40 enforcement; -.50 FTE reorganization
Public Safety:
1.0 FTE xferred from CP & S for noise
Police 273.25 269.50 276.50 7.00 enforcement; 6.0 FTE for animal control
Fire 112.33 112.33 112.33 0.00
TOTALS 1,288.52 1,248.24 1,228.50 -19.74
NOTES:
(1) The FTE counts include standard Management, BMEA, Fire and Police positions; they also
include standard positions funded through capital projects, grants and internal service funds.
(2.) The FTEs for 2011 reflect the additions and reductions in FTEs included in Attachment B to the
City Manager's Budget Message and council changes to the recommended budget
(3.) The areas included in the City Manager's FTE count are:
- City Manager's Office/Support Services
- Communications
- Citywide Programs
(4.) The areas included in Community Planning and Sustainability are:
- Long Range Planning
- Land Use Review
- Environmental Affairs
- Economic Vitality
- Community Sustainability
(5.) The areas included in PW/Development and Support Services are:
- Engineering Review
- Building Construction & Code Review
- Facilities & Asset Management (FAM)
- Fleet Services
90
DEBT POLICY AND ADMINISTRATION
Debt Policy
As stated in Section 7 of the Citywide Financial and Management Policies, debt shall be considered only
for capital purchases/projects and the term of the debt shall not exceed the useful life of the financed asset.
Municipal bonds, interfund loans, equipment leases (with the exception of vehicles) and sale/leaseback
agreements are approved methods for financing capital projects.
Debt Administration
At December 31, 2010, the City had a number of debt issues outstanding made up of (amounts in 000's):
$ 66,436 General Obligation Bonds Payable (Includes $16,753 of Downtown Commercial
District improvement bonds)
9,201 Taxable Pension Obligation Bonds
96,767 Revenue Bonds Payable
1,120 Certificates of Participation (which are a debt of the Boulder Municipal Property
Authority)
10,808 Lease Purchase Revenue Notes
7,957 Capital Lease Purchase Agreements
The Combined Schedule of Long-Term Debt Payable and the current debt schedules by fund for 2011-2016
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 policies: and affordable debt levels.
Under the City Charter, the city's general obligation bonded debt issuances are subject to a legal limitation
based on 3% of total assessed value of real and personal property. None of the city's outstanding debt is
supported by property taxes. As a result, all bonded debt is considered to be self-supporting and the ratio of
net bonded debt to assessed valuation is zero. The actual calculation of the debt margin is presented in the
Computation of Legal Debt Margin schedule.
91
Supplementary Schedule
Combined Schedule of Long-Tenn Debt Payable
December 31, 2010
(Amounts in 000's)
Interest Dates Authorized Current
rates Issued Maturi and issued Outstanding portion
Govenmiental Activities:
Supported by sales tax revenues and
other fmanchng sources:
General Obligation Bonds:
Open Space Acquisition 4.00-5.50 6!20/06 8/15/19 20,115 $ 14,980 $ L415
Pre inure on Bonds 170
Open Space Acquisition Refunding 3.50-4.00 626/07 8/15;18 12,345 11,890 1,285
Prernniunn on Refunding Bonds 40
Refunding Bond Charges (422)
Open Space Acquisition Refunding 2.50 7/7/09 8115/13 6.305 4,850 1,510
Prerniurn on Refimding Bonds 76
Refunding Bond Charges (18)
Parks, Recreation, Muni-Cap., Imp., Ref. 4.00 - 430 9'111101 11112 5,255 1,050 520
Premium on Refunding Bonds - 1
Refunding Bond Charges - (7)
Parks, Recreation, Muni-Cap., Imp., Ref. 29/16/09 12/1515 11,895 10,030 1,875
Premiun on Refimding Bonds 400
Refimding Bond Charges (210)
Library Capital Improvement Refunding 3.50-4.20 1/08/02 10.01111 9,250 1,040 1.040
Premium on Refunding Bonds 1
Refunding Bond Charges (4)
Waste Reduction Bonds 2.00-4.00 12/15/09 12/01/29 6,000 5,750 250
Premiuun on Waste Reduction Bonds 66
71,165 49,683 7.895
Taxable Pension Obligation Bonds 2.00-5.00 102610 10/01,130 9.070 9,070 310
Premium on Pension Obligation Bonds 131
9,070 9201 ,310
Sales Tax Revenue Bonds:
Open Space Aeq. Sales Tax Rev. Ref. Bds 2.50-3.00 TT09 8115/14 6,485 5265 1,260
Premiuuu on Refunding Bonds 108
Refimding Bond Charges (23)
6,485 5,350 1,260
Loan Payable - Boulder County 5,441 500 250
Capital Lease Purchase Agreemennts
Banc of America Leasing & Capital, LLC 4.93 927110 11/2723 1,500 1,500 73
All American Investment Group, LLC 3.518 10'25!10 1!25%26 6,457 6,457 121
Compernsated Absences (estimated) - 9,899 815
Retiree Health Care Benefit (OPEB) (estimated) - 701 -
Rebatable Arbitrage-(esthnnated) 158
Total Governmental Activities and total supported by
sales tax revenues and other financing sources $ 100,118 $ 83,449 $ 10,724
Btrshness-type Activities:
Supported by utility revenues:
Revenue Bonds:
Water and Server 4.00 - 5.50 12/19/01 12/01/21 2&830 18,705 1,360
Water and Sewer Revenue Refimding Bonds 3.00 - 3.75 501105 12/01/16 7,900 4,540 685
Refimding Bond Charges - (71) -
Water and Sewer Revenue Refunding Bonds 4.00-4.125 711&/07 12/01/19 25.935 17,910 1,790
Refimding Bond Charges (669) -
Water and Sewer 3.50-5.00 11/15105 12/01/25 45,245 37,000 1,840
Premium on Bonds - 696 -
Water and Sewer Revenue Refimding Bonds 3.00-3.50 5101!05 12/01/12 1,110 325 155
Water and Sewer Revenue Bonds 2.00-3.00 10/12/10 12/01/30 9.980 9,980 390
Prennimn on Bonds 227
Storm Water & Flood Mgmt Rev. Rfdg. 2.00-3.00 6/0810 12/01/18 3,165 2,745 320
Premium on Bonds 75
Refunding Bond Charges (46)
121165 91.417 6,540
Compensated Absences (estimated) - 1,329 164
Retiree Health Care Benefit (OPEB) (estimated) - 86 -
Rebatable Arbitrage-(estimated) 6
Total supported by utility revenues 122,165 92,838 6,704
92
(continued)
CITY OF BOULDER COLORADO
SM12lementary Schedule
Combined Schedule of Long-Tenn Debt Payable,
(continued)
December 31, 2010
(Amounts in 000's)
Interest Dates Authorized Current
rates Issued Matu i and issued Outstanding portion
Busatess-type Activities (Continued):
Supported by parking revenues:
General Obligation General Improvement District Bonds:
Do"nt0un Contntercial District:
Parking Facilities 2.50-4.20 6/17103 8/1523 12,500 9.425 570
Preninun on Bonds 71 -
Puking Facilities 3.00-4.00 5114/09 8115/18 7,730 7,025 775
Prenumn on Refunding Bonds 281
Refunding Bond Charges (49)
20,230 16.753 1,345
Compensated Absences (estimated) - 111 -
Retiree Health Care Benefit (OPEB) (estimated) 21
Total supported by parking revenues 20,230 16.885 1,345
Supported by base rentals:
Refunding Certificates of Participation Series
Boulder Municipal Property Authority:
East Boulder Community Center 4.125-5.00 1'08/98 12/01/12 5.750 1,120 545
Lease Purchase Revenue Notes:
Boulder Municipal Property Authority:
Open space acquisition:
Mardick Note 1991G 7.00 10/03/91 10/03/11 225 20 20
Joder Note 1996A 6.00 4/22196 422/11 1,400 136 136
Lousberg Note 1996B 6.00 5/30/96 6101/11 850 83 83
Henikson Note 1997C 6.00 6/25197 6125/12 383 72 35
Foothills Note 1997G 7.00 7116197 7116/17 L095 557 64
Van Vleet Note 1999B 6.00 315/99 3/5/14 2,500 892 204
Johnson, Family Note2001A-Rl 6.00 1/10/01 1,10/11 245 31 31
Johnson, Wife Note 2001A-R2 6.00 1/10101 1/10;11 300 38 38
Hester Note 2001B 6.00 6/01/01 601/11 580 74 74
Suitts Note 2001C 6.00 10131;01 10/31.11 1,675 1,675 1,675
Abbott Note 2001D 6.00 12/051101 1114/13 430 168 38
William & Assoc. Note 2001E-R1 6.00 11/21/01 11/21111 230 230 230
Suitts, Enterprises Note 2001E-R2 6.00 11/21/01 11/21/11 420 420 420
Edward H. Kolb Note 2002A-RI 6.00 8115102 8115'12 242 60 29
John B. Kolb Note 2002A-R2 6.00 815102 8/15/12 242 60 29
Frederick M. Kolb Note 2002A-R3 6.00 8115102 8/15/12 242 60 29
Helayne B. Jones Note 2003A 6.00 6/20/03 6/20/13 715 260 82
Dagle Note 2004A 4.75 12'112004 1201;04 770 351 82
Gisle Note 2005A 4.75 2/18/05 2/18/17 1180 766 95
Hill Note 2005B 4.75 4105/05 4/05/15 910 508 92
Luchetta Note 2005C 5.00 8/05105 8!05/20 720 535 43
Boulder Valley Note 2006A 5.00 6/16/06 6116116 3,550 2,333 343
Eisenberg Note 2006B 5.00 6107/06 6;07/16 1,206 793 117
Kolb- Edward H. Note 200SAR-1 5.00 4122108 4'22/18 404 338 35
Vigil Note 2008AR-2 5.00 4/22/08 4/22/18 404 338 35
20,918 10.798 4,059
Boulder Transit Village acquisition:
30th & Pearl. LLC Note 2004B 6.50 10114x04 1/140 2,600 10 10
23,518 10,808 4,069
Total supported by base rentals 29.268 11,928 4,614
Total Business-type Activities $ 171,663 $ 121,651 $ 12,663
93
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
GENERALFUND
2011 2012 2013 2014 2015 2016
DEBT ISSUES
1. BONDS
Library Capital Improvement
Refunding Bonds -
Series 2002
Final payment occurs in 2011
Principal $1,040 - - - - -
Interest 44 - - - - -
Total $1,084 - - - - -
NOTE: The 2011 General Fund budget also funds $598k for base rentals to the Boulder Municipal Property Authority Debt
Service Fund for payment of the East Boulder community Center Certificates of Participation. The $598k includes $545k in
principal and $53k in interest.
L
94
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
GENERAL FUND -WASTE REDUCTION
2011 2012 2013 2014 2015 2016
DEBT ISSUES
1. BONDS
General Obligation Waste
Reduction Bonds, Series 2009
Final payment occurs in 2029
Principal $250 $250 $250 $250 $250 $255
Interest 193 188 183 178 173 167
Total $443 $438 $433 $428 $423 $422
95
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
GENERAL FUND - TAXABLE PENSION OBLIGATION BONDS
2011 2012 2013 2014 2015 2016
DEBT ISSUES
1. BONDS
TAXABLE PENSION OBLIGATION
BONDS SERIES 2010
Final payment occurs in 2030
Principal $310 $340 $345 $355 $360 $370
Interest 334 348 341 334 327 316
Total $644 $688 $686 $689 $687 $686
96
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
.25 CENT SALES TAX FUND
2011 2012 2013 2014 2015 2016
DEBTISSUES
1. BONDS
Parks Acquisition Refunding Bonds
Series 2009
Final Payment Occurs in
2015
Principal $1,875 $1,950 $2,010 $2,065 $2,130
Interest 301 245 186 126 64
Fund Total $2,176 $2,195 $2,196 $2,191 $2,194
97
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
OPEN SPACE FUND
2011 2012 2013 2014 2015 2016
DEBTISSUES
1. BONDS
Open Space Acquisition Bonds Series 2006 - final
payment occurs in 2019
Principal $1,415 $1,470 $1,530 $1,590 $1,655 $1,720
Interest 654 584 523 460 380 297
Total $2,069 $2,054 $2,053 $2,050 $2,035 $2,017
Open Space Acquisition Refunding Bonds Series
2007 - final payment occurs in 2018
Principal $1,285 $1,335 $1,390 $1,445 $1,505 $1,575
Interest 470 424 371 315 257 197
Total $1,755 $1,759 $1,761 $1,760 $1,762 $1,772
Open Space Acquisition Refunding Bonds Series
2009 - final payment occurs in 2013
Principal $1,510 $1,550 $1,790 - - -
Interest 121 83 45 - -
Total $1,631 $1,633 $1,835 - - -
Sales Tax Revenue Refunding Bonds Series 2009
final payment occurs in 2014
Principal $1,260 $1,295 $1,340 $1,370 - -
Interest 158 120 81 41 - -
Total $1,418 $1,415 $1,421 $1,411 - -
Fund Totals $6,873 $6,861 $7,070 $5,221 $3,798 $3,790
NOTE: The 2010 Open Space Fund budget also funds base rentals in the amount of $2,641k ($1,873k in principal and $768k in
interest) to the Boulder Municipal Property Authority Debt Service Fund for the payment of various open space properties.
NOTE: Debt Service reporting for the Open Space Acquisition Bonds was switched back to the modified accrual basis in 2010.
98
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
TRANSPORTATION FUND
The 2011 Transportation Fund budget also funds base rentals in the amount of $10k to the Boulder Municipal Property
Authority Debt Service Fund for the Thirtieth and Pearl, LLC property payment. The amount above includes $9k in principal
and $1k in interest.
L
99
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
.15 CENT SALES TAX FUND
2011 2012 2013 2014 2015 2016
DEBT ISSUES
1. BONDS
Parks and Recreation/Municipal
Improvement Refunding Bonds
Series 2001
Final Payment in 2012
Principal $520 $530 - - - -
Interest 44 23 - - - -
Fund Total $564 $553 - - - -
100
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
WATER UTILITY FUND
2011 2012 2013 2014 2015 2016
DEBT ISSUES
1. BONDS
Water and Sewer Revenue Bonds -
Series 2001 - final payment
occurs in 2021
Principal $1,360 $1,415 $1,475 $1,535 $1,605 $1,675
Interest 812 757 701 641 577 509
Total $2,172 $2,172 $2,176 $2,176 $2,182 $2,184
Water and Sewer Revenue Ref. Bonds -
Series 2005B - final payment
occurs in 2016
Principal $685 $715 $740 $770 $800 $830
Interest 164 140 114 86 58 29
Total $849 $855 $854 $856 $858 $859
Water and Sewer Revenue Ref. Bonds -
Series 2007 - final payment
occurs in 2019
Principal $1,790 $1,860 $1,940 $2,030 $2,110 $2,190
Interest 718 646 571 494 412 327
Total $2,508 $2,506 $2,511 $2,524 $2,522 $2,517
Fund Total $5,529 $5,533 $5,541 $5,556 $5,562 $5,560
Note: This debt service schedule is prepared using the accrual basis of accounting.
101
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
WASTEWATER UTILITY FUND
2011 2012 2013 2014 2015 2016
DEBT ISSUES
1. BONDS
Water and Sewer Revenue Refunding Bonds
Series 2005A - final payment occurs in 2012
Principal $155 $170 -
Interest 11 5 -
Total $166 $175 - - -
Water and Sewer Revenue Bonds
Series 2005C - final payment occurs in 2025
Principal $1,840 $1,910 $1,985 $2,065 $2,145 $2,235
Interest 1,710 1,637 1,560 1,478 1,375 1,267
Total $3,550 $3,547 $3,545 $3,543 $3,520 $3,502
Water and Sewer Revenue Bonds
Series 2010 - final payment occurs in 2030
Principal $390 $395 $405 $410 $420 $430
Interest 285 277 269 261 253 244
Total $675 $672 $674 $671 $673 $674
Fund Total $4,391 $4,394 $4,219 $4,214 $4,193 $4,176
Note: This debt service schedule is prepared using the accrual basis of accounting.
102
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
FLOOD CONTROL UTILITY FUND
2011 2012 2013 2014 2015 2016
DEBTISSUES
1. BONDS
Storm Water & Flood Refunding
Bonds Series 2010 - final
payment occurs in 2018
Principal $320 $325 $335 $335 $345 $350
Interest 69 62 56 49 42 32
Fund Total $389 $387 $391 $384 $387 $382
Note: This debt service schedule is prepared using the accrual basis of accounting.
103
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
CAGID FUND
2011 2012 2013 2014 2015 2016
DEBT ISSUES
1. BONDS
CAGID Bonds Series 2003 - final
payment occurs in 2023
Principal $570 $590 $615 $635 $660 $685
Interest 350 332 313 292 271 246
Total $920 $922 $928 $927 $931 $931
CAGID Refunding Bonds Series 2009,
final payment occurs in 2018
Principal $775 $800 $825 $855 $885 $920
Interest 231 207 183 158 132 102
Total $1,006 $1,007 $1,008 $1,013 $1,017 $1,022
Fund Total $1,926 $1,929 $1,936 $1,940 $1,948 $1,953
Note: This debt service schedule is prepared using the accrual basis of accounting.
104
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
BMPA DEBT SERVICE FUND
This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules.
2011 2012 2013 2014 2015 2016
DEBTISSUES
1. CERTIFICATES OF PARTICIPATION
East Boulder Community Center
Principal $545 $575 - -
Interest 53 26 - - - -
Sub-total (Matures in 2012) $598 $601 - -
II. LEASE PURCHASE REVENUE NOTES
1991G Mardick
Principal $20 - - - - -
Interest 1 - - - -
Total (Matures in 2011) $21 - - - -
1996A Joder
Principal $136 - - - -
Interest 2 - - - - -
Total (Matures in 2011) $138 - - - -
1996B Lousberg
Principal $83 - - - -
Interest 2 - - - -
Total (Matures in 2011) $85 - - - -
1997C Henrickson
Principal $35 $37 - - -
Interest 3 1 - - -
Total (Matures in 2012) $38 $38 - - -
1997G Foothills Business Park, LLC
Principal $64 $69 $74 $79 $84 $90
Interest 37 32 27 22 16 10
Total (Matures in 2017) $101 $101 $101 $101 $100 $100
1999B Van Vleet
Principal $204 $216 $229 $243 - -
Interest 43 31 17 2 -
Total (Matures in 2014) $247 $247 $246 $245 - -
2001AR-1 F. LaVerne Johnson Family
Principal $31 - - - - -
Interest 1 - - - - -
Total (Matures in 2011) $32 - - - - -
105
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
BMPA DEBT SERVICE FUND
This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules.
2011 2012 2013 2014 2015 2016
2001AR-2 F. Laverne Johnson Wife
Principal $38 - - -
Interest 1 - - - - -
Total (Matures in 2011) $39 - - - -
2001 B Hester
Principal $74 - - - -
Interest 2 - - - -
Total (Matures in 2011) $76 - - - - -
2001C Suitts Enterprises, Ltd.
Principal $ 1,675 - - - - -
Interest 84 - - - -
Total (Matures in 2011) $1,759 - - - -
2001 D Abbott
Principal $38 $41 $43 $45 -
Interest 8 5 3 1 - -
Total (Matures in 2014) $46 $46 $46 $46 -
2001ER-1 William and Associates
Principal $ 230 - - - -
Interest 12
Total (Matures in 2011) $242
2001ER-2 Suitts Enterprises, Ltd.
Principal $ 420
Interest 22
Total (Matures in 2011) $442 - - - - -
2002AR-1 Edward H. Kolb
Principal $29 $31 - - - -
Interest 3 1 - - - -
Total (Matures in 2012) $32 $32 - - - -
2002AR-2 John B. Kolb
Principal $29 $31 - - - -
Interest 3 1 - - - -
Total (Matures in 2012) $32 $32 - - - -
2002AR-3 Frederick M. Kolb
Principal $29 $31 - - - -
Interest 3 1 - - - -
Total (Matures in 2012) $32 $32 - - - -
2003A Helayne B. Jones
Principal $82 $86 $92 - - -
Interest 13 8 2 - - -
Total (Matures in 2013) $95 $94 $94 - - -
106
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
BMPA DEBT SERVICE FUND
This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules.
2011 2012 2013 2014 2015 2016
2004A Waldo R. & Nancy R. Dagle
Principal $82 $86 $90 $94 -
Interest 16 12 8 4 - -
Total (Matures in 2014) $98 $98 $98 $98 - -
2004132 Thirtieth & Pearl, LLC (Transportation)
Principal $9 - - - -
Interest 1 - - -
Total (Matures in 2011) $10 - - - - -
2005A Gary L. & Donna K. Gisle, Trustees
Principal $95 $99 $104 $109 $114 $120
Interest 32 28 23 18 12 7
Total (Matures in 2017) $127 $127 $127 $127 $126 $127
2005B John G. & Barbara G. Hill, Tenants in Common
Principal $92 $97 $101 $106 $111 -
Interest 21 16 12 7 2 -
Total (Matures in 2015) $113 $113 $113 $113 $113 -
2005C Luchetta Properties, Inc.
Principal $43 $45 $47 $49 $52 $54
Interest 26 24 21 19 17 14
Total (Matures in 2020) $69 $69 $68 $68 $69 $68
2006A Boulder Valley Farm, Inc.
Principal $343 $360 $378 $397 $417 $438
Interest 107 90 71 52 31 10
Total (Matures in 2016) $450 $450 $449 $449 $448 $448
2006B Joel and Ruth Eisenberg
Principal $117 $122 $129 $135 $142 $149
Interest 36 31 24 17 10 3
Total (Matures in 2016) $153 $153 $153 $152 $152 $152
2008A-R1 Edward H. Kolb
Principal $35 $37 $39 $41 $43 $45
Interest 16 14 12 10 8 6
Total (Matures in 2018) $51 $51 $51 $51 $51 $51
2008A-R2 Edward H. Kolb
Principal $35 $37 $39 $41 $43 $45
Interest 16 14 12 10 8 6
Total (Matures in 2018) $51 $51 $51 $51 $51 $51
Sub-total $4,579 $1,734 $1,597 $1,501 $1,110 $997
Fund Totals $5,177 $2,335 $1,597 $1,501 $1,110 $997
107
CITY OF BOULDER
2011 DEBT SERVICE
(in $1,000s)
FACILITIES ASSET MANAGEMENT DEBT SERVICE FUND
2011 2012 2013 2014 2015 2016
DEBTISSUES
1. CAPITAL LEASES -
Energy Efficiency Improvement Project -
Phase I with Banc of America Leasing and
Capital, LLC
Principal $73 $90 $94 $99 $104 $109
Interest 73 68 64 59 54 49
Total $146 $158 $158 $158 $158 $158
Energy Efficiency Improvement Project -
Phase II with All American Investment Group,
LLC
Principal $121 $267 $298 $294 $311 $334
Interest 226 218 208 197 187 175
Total $347 $485 $506 $491 $498 $509
Fund Totals $493 $643 $664 $649 $656 $667
Note: This debt service schedule is prepared using the accrual basis of accounting.
108
CITY OF BOULDER
LEASE-PURCHASE OBLIGATIONS IN THIS BUDGET
(in $1,000s)
ITEM ESTIMATED AMOUNT TO REMAINING LIFETIME OBLIGATION -
BE EXPENDED DURING 2011 2012 AND BEYOND
REAL PROPERTY
Open Space Properties $4,060 $6,739
East Community Center 545 575
Transportation Property 9 -
SUBTOTAL $4,614 $7,314
LEASEHOLDIMPROVEMENTS
Facilities Asset Management $194 $7,763
SUBTOTAL $194 $7,763
TOTAL $4,808 $15,077
Represented are all lease/purchase obligations known or predictable at the time of the production of the 2011 budget.
L
109
CITY OF BOULDER, COLORADO
Computation of Legal Debt Margin
Last Ten Years
(Amounts in 000's)
2010 2009 2008 2007 2006 2005 2004 2003 2002 2001
Total assessed value (prior year assessed value for current
year collections - estimated) $ 2,562,746 $ 2,416.543 $ 2,398.149 $ 2,094,604 $ 2,091,962 $ 1,970.654 $ 1,970,952 $ 1,929,525 $ 1,912,398
$ 1,529,977
Debt limit - 3% of total assessed value $ 76,882 $ 72,496 $ 71,944 $ 62,838 $ 62,759 59,120 59,129 57,886 57,372 45,899
Amount of debt applicable to debt margin:
Total bonded debt $ 49,683 $ 58,409 $ 60,118 $ 67,754 75,081 60,375 66,294 71,929 77,620 81,310
Less deductions allowed by law:
Self-supporting General Obligation bonds $ 49,683 $ 58,409 $ 60,118 $ 67,754 $ 75,081 $ 60,375 S 65,929 $ 71,214 $ 76,585
$ 79,960
Self-supporting General Obligation Water Utility bonds - - - - 365 715 1,035 1,350
Total deductions $ 49,683 $ 58,409 $ 60,118 $ 67,754 75,081 60,375 66,294 71,929 77,620 81,310
Amount of debt applicable to debt margin
Legal debt margin $ 76,882 $ 72,496 $ 71,944 $ 62,838 $ 62,759 $ 59,120 $ 59,129 $ 57,886 $ 57,372 $ 45,899
Note: The total indebtedness of the City, payable solely from the proceeds of ad valorem taxes, shall not exceed 3% of assessed value of taxable property in the municipality.
Indebtedness payable in whole or in part from other revenue sources, or is subject to amoral appropriations by the Boulder City Council, is not included it this limitation.
(Charter of the City of Boulder, Sec. 97.)
CITY COUNCIL
2011 APPROVED BUDGET
$170,677
MISSION STATEMENT
To serve as the governing body for the City of Boulder, providing policy direction and leadership to the
city organization.
CITY COUNCIL
CITY ATTORNEY MUNICIPAL JUDGE CITY MANAGER
Interdepartmental
Charges
$2,672
2%
Personnel Expenses
$84,647
49%
Operating Expenses
$83,358
49%
111
2011 APPROVED BUDGET
CITY COUNCIL
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
DIVISION
City Council 333,156 0.00 230,018 0.00 170,677 0.00 (59,341)
Subtotal 1.00 333,156 0.00 230,018 0.00 170,677 0.00 (59,341)
Total 1.00 333,156 0.00 230,018 0.00 170,677 0.00 (59,341)
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 132,967 72,147 84,647 12,500
Operating Expenses 198,752 156,158 83,358 (72,800)
Interdepartmental Charges 1,437 1,713 2,672 959
Total 333,156 230,018 170,6771 1 (59,341)
BUDGET BY FUND
General 1.00 333,156 230,018 170,677 0.00 (59,341)
Total 1.00 333,156 0.00 230,0181 1 0.00 170,677 0.00 (59,341)
For the 2011 budget, memberships have been moved to Non-Departmental Contracts, Citywide Memberships and Citywide Programs
112
CITY COUNCIL
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Operating expenses and Sister City $27,184 0.00
Membership
Total $27,184 0.00
For the 2011 budget, several memberships have been moved to Non-Departmental
Contracts, Citywide Memberships and Citywide Programs.
PERFORMANCE MEASURES
Actual Target Target
2009 2010 2011
Number of days to respond 11.50% Within 10 days Within 10 days
to public correspondence after CAC after CAC
when additional response is 2396
directed by CAC correspondence
were received,
113 required
responses and
31 were
responded to in
10 days
*Correspondence
decreased from
2,828 in 2008 to
2,396 in 2009 or
15.28%
113
114
CITY ATTORNEY
2011 APPROVED BUDGET
$1,932,786
Mission Statement
The City Attorney's Office works for the city of Boulder to deliver high quality municipal legal services. It
attempts to be responsive, creative and timely. It is the legal advisor to the City Council, for all city boards
and commissions and for all city officials. The City Attorney's Office also represents the city in civil litigation
and serves as city prosecutor in municipal court.
CITY ATTORNEY
ADMINISTRATION CONSULTATION & PROSECUTION & CIVIL
ADVISORY LITIGATION
Interdepartmental
Charges
Operating Expenses $39,462 Personnel Expenses
$152,064 2% $1,741,260
8% 90%
115
2011 APPROVED BUDGET
CITY ATTORNEY'S OFFICE
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
Administration
CAO Administration 125 150,758 1.50 269,480 1.50 299,320 0.00 29,840
Subtotal 1.25 150,758 1.50 269,480 1.50 299,320 0.00 29,840
Consultation & Advisory
Advise City Council 1.25 103,947 1.25 170,172 1.25 188,640 0.00 18,468
Advise City Manager/Depts. 8.75 727,628 9.40 840,424 9.40 862,904 0.00 22,480
Advise Boards/Commissions 0.75 62,369 0.75 119,833 0.75 122,096 0.00 2,263
Subtotal 10.75 893,944 11.40 1,130,429 11.40 1,173,640 0.00 43,211
Prosecution & Litigation
Municipal Court Prosecution 3.00 296,787 2.00 197,413 2.00 172,565 0.00 (24,848)
Civil Litigaiton 2.65 231,888 2.75 256,686 2.75 270,512 0.00 13,826
Legal Aid Defense 0.00 10,000 0.00 10,000 0.00 10,000 0.00 0
MIP Prosecution 6,750 0.00 6,750
Subtotal 5.65 538,675 4.75 464,099 4.75 459,827 0.00 (4,272)
ota 17.65 1,583,377 17.65 1,864,008 17.65 1,932,786 0.00 68,778
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 1,462,792 1,660,672 1,741,260 80,588
Operating Expenses 98,354 179,586 152,064 (27,522)
Interdepartmental Charges 22,230 23,750 39,462 15,712
Total 1,583,3771 1 1,864,008 1,932,786 68,778
BUDGET BY FUND
General Fund 11 17.65 1,583,377 17.65 1,864,008 17.65 1,932,786 0.00 68,778
ota 17.65 1,583,3771 1 17.65 1,864,008 17.65 1,932,786 0.00 68,778
A portion of the city's Risk Management program is also provided by the City Attorney's Office. Funding for this portion of the program is provided by an
Internal Service Fund (the Property & Casualty Insurance Fund) and includes one additional position, bringing the total to 18.65 standard FTEs.
116
CITY ATTORNEY
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Migrating Minor in Possession cases to $6,750 0.00
Municipal Court
Total $6,750 0.00
PERFORMANCE MEASURES
Actual Target Target
2009 2010 2011
1. Criminal Community Maintain or increase Maintain or increase
Prosecution: Mediation Service the number of the number of
Maintain the (CMS) - 23 Municipal Court Municipal Court
number of CU Restorative matters referred to matters referred to
Municipal Court Justice (CURJ) 292 alternative justice alternative justice
matters resolution models. resolution models.
submitted for Total - 315
alternative
dispute
resolution and
restorative
justice
resolution.
117
Actual Target Target
2009 2010 2011
2. Outside Individual invoice Continue the use of Continue the use of
Lawyers: review and contract formal review formal review
Standardize the management is procedures for procedures for
procedures and taking place on all outside counsel outside counsel
oversight outside counsel contracts and contracts and
mechanism for engagements actively monitor actively monitor
managing the coordinated through 100% of outside 100% of outside
work performed the City Attorney's counsel invoices. counsel invoices.
by outside Office.
lawyers. Provide increased Provide increased
accountability for accountability for
budgeting outside budgeting outside
counsel funds. counsel funds.
It is difficult to use quantitative measures to evaluate the performance of the City
Attorney's Office. In private practice settings, the primary quantitative performance
measure utilized has to do with the number of "billable hours" that are generated by
individual attorneys. That measure is not as central in the public sector. As a result, the
City Attorney's Office tends to rely upon more subjective criteria, such as:
• Is the City Manager satisfied?
• Is the City Council satisfied?
• Do we make our agenda deadlines?
• Do we have a reasonable level of success in the cases and matters in which we are
engaged?
• Are our response times reasonable?
• Do our clients understand our explanation of legal matters?
There is no formal mechanism in place to measure or grade these factors.
118
MUNICIPAL COURT
2011 APPROVED BUDGET
$1,801,265
MISSION STATEMENT
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;
• To adjudicate cases consistent with the law, the needs of the individual, and the community's values; and
• To promote public trust in both the justice system and local government.
MUNICIPAL COURT
ADJUDICATION CASE MANAGEMENT ADMINISTRATION
Intergovernmental
Charges
Operating Expenses $51,026
$373,372 3%
21%
Personnel Expenses
$1,376,867
76%
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119
2011 APPROVED BUDGET
MUMCIPAL COURT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
ADJUDICATION
Adjudication 3.50 385,910 3.50 413,190 3.50 445,364 0.00 32,173
Subtotal 3.50 385,910 3.50 413,190 3.50 445,364 0.00 32,173
CASE MANAGEMENT
Traffic 1.00 74,663 1.00 85,873 1.00 86,333 0.00 461
General 1.00 74,663 1.00 85,873 1.00 86,333 0.00 461
Animal 0.75 55,997 0.75 64,405 0.75 64,750 0.00 346
Parking Support 2.00 210,443 2.00 220,297 2.00 221,481 0.00 1,184
Photo Enforcement 3.00 193,732 2.00 197,651 2.00 192,580 0.00 (5,071)
Probation Services 2.00 187,994 2.00 205,960 2.00 208,759 0.00 2,799
Subtotal 9.75 797,491 8.75 860,058 8.75 860,238 0.00 180
ADMINISTRATION
Administration 4.00 408,608 4.00 441,791 4.00 495,664 0.00 53,873
Subtotal 4.00 408,608 4.00 441,791 4.00 495,664 0.00 53,873
Total 17.25 1,592,009 16.25 1,715,039 16.25 1,801,2651 1 0.00 86,226
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 1,334,374 1,363,102 1,376,867 13,765
Operating Expenses 227,989 321,128 373,372 52,244
Interdepartmental Charges 29,646 30,809 51,026 20,217
Total 1,592,009 1,715,039 1,801,265 86,226
BUDGET BY FUND
General 17.25 1,592,009 16.25 1,715,039 16.25 1,801,265 0.00 86,226
Total 17.25 1,592,009 16.25 1,715,039 16.25 1,801,265 0.00 86,226
120
MUNICIPAL COURT
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Migrating Minor in Possession cases to $25,000 0 0.00
Municipal Court
Total $25,000 $0 0.00
PERFORMANCE MEASURES
The court is implementing "CourTools," developed by the National Center for State
Courts (NCSC). CourTools are ten outcome-focused measures that integrate the major
performance areas defined by the Trial Court Performance Standards. In 2010, the court
completed the implementation of nine standards. The implementation of the final tenth
standard will occur in 2011.
121
122
CITY MANAGER
2011 APPROVED BUDGET
$2,268,89_5
MISSION STATEMENT
We provide timely, accurate, accessible information and the administration and execution of policies, representing the city
of Boulder with integrity, professionalism and progressive leadership.
• 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, the development and recommendation of alternative solutions to
community problems for council consideration, the planning and development of new programs to meet future
needs of the city, and government through excellent customer service.
• The Policy Advisor's Office provides staff representation and communication on intergovernmental matters, and
guidance on cross-departmental city policies, on behalf of the City Council and all city departments, in order to
further city goals and advance understandings and mutually beneficial alliances with other governmental
organizations.
• The University Liaison's office fosters cooperation and collaboration between the work of the city and the University
of Colorado.
• Communication provides information, education and resources to the Boulder community, its stakeholders and city
staff and policymakers in an effort to support an open government, build a healthy and informed community, and
ensure excellent customer service.
• Boulder Channel 8 provides current and accessible community and government information to viewers so they may
participate more fully and effectively in the creation and preservation of Boulder's unique quality of life.
• Support Services/City Clerk's Office provides program administration, excellent customer service, guidance and
access to information and resources and various levels of support for our diverse customers to foster informed,
open and participatory government while meeting legal requirements.
CITY MANAGER
COMMUNICATION ADMINISTRATION
CITY CLERK/ MANAGER'S
SUPPORT SERVICES CONTINGENCY
Intergovernmental
Charges
Operating Expenses $144,063
$404,380 6% Personnel Expenses
18% $1,720,451
76%
123
2011 APPROVED BUDGET
CITY MANAGER'S OFFICE
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
City Manager's Office
City Administration and Operations 5.00 695,991 5.00 826,748 4.00 647,610 (1.00) (179,138)
State Legislation Affairs 0.45 44,389 0.45 47,514 0.45 49,472 0.00 1,958
Federal Lgislation Affairs 0.05 4,931 0.05 5,282 0.05 5,501 0.00 219
Intergovernmental Relations 0.50 49,321 0.50 52,794 0.50 54,969 0.00 2,175
Internal Auditing 1.50 160,818 0.50 69,916 0.00 0.00 (0.50) (69,916)
CU/City Relations - Community
Collaboration 0.75 68,360 0.75 63,043 1.00 88,132 0.25 25,089
City/CU OCSS Funding 0.25 12,752 0.25 19,604 0.00 0 (0.25) (19,604)
Subtotal 8.50 1,036,562 7.50 1,084,901 6.00 845,684 (1.50) (239217)
Communications
Internal Communications 0.85 80,551 0.85 98,809 1.30 142,914 0.45 44,105
External Communications 0.85 80,551 0.85 98,809 1.30 142,914 0.45 44,105
N Broadcast Communications 3.00 381,144 2.00 252,867 2.50 330,761 0.50 77,894
Web Communications 0.30 28,429 0.30 32,538 0.40 46,431 0.10 13,893
Community Newsletter 0.00 29,479 0.00 17,142 0.00 18,101 0.00 959
Community Survey 0.00 0 0.00 0 0.00 32,000 0.00 32,000
Subtotal 5.00 600,154 4.00 500,165 5.50 713,121 1.50 212,956
City Clerk/Support Services
Agenda Administration/Council
meetings 2.20 209,987 2.20 222,518 2.20 216,226 0.00 (6,292)
Codification of Boulder Revised Code
0.00 13,605 0.00 23,000 0.00 23,000 0.00 0
Sister City Administration 0.20 19,077 0.20 14,986 0.20 20,027 0.00 5,041
Board and Commission
Administration 0.30 28,637 0.30 18,579 0.30 27,582 0.00 9,003
Liquor Licensing 0.95 93,750 0.95 82,135 0.00 0 (0.95) (82,135)
Medical Marijuana Licensing 0.00 0 0.00 0 0.00 0 0.00 0
Other Licensing 0.05 4,935 0.05 4,322 0.00 0 (0.05) (4,322)
Records Retention, Management,
Archiving and Destruction 2.10 164,320 2.10 178,963 2.10 184,473 0.00 5,510
Open Records Requests
Management 0.20 15,657 0.20 17,179 0.20 17,436 0.00 257
Domestic Partnerships 0.05 3,897 0.05 5,211 0.05 5,769 0.00 558
Chamber/AV Support 0.20 15,657 0.15 18,245 0.15 17,944 0.00 (301)
Contract Routing/Document
Recording 0.45 35,211 0.30 28,650 0.30 29,978 0.00 1,328
Conduct of Elections 0.30 98,146 0.30 122,193 0.30 121,655 0.00 (538)
Campaign Finance Reform/Matching
Fund Administration 0.00 60,816 0.00 0 0.00 46,000 0.00 46,000
Subtotal 7.00 763,695 6.80 735,981 5.80 710,090 (1.00) (25,891)
Total 20.50 2,400,411 18.30 2,321,0471 1 17.30 2,268,895 (1.00) (52,152)
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 2,012,738 1,898,432 1,720,451 (177,981)
Operating Expenses 297,944 301,774 404,380 102,606
Interdepartmental Charges 89,729 120,141 144,063 23,922
Capital 700 01 1 (700)
Total 2,400,411 2,321,047 2,268,895 (52,152)
BUDGET BY FUND
General 20.50 2,400,411 18.30 2,321,047 17.30 2,268,895 (1.00) (52,152)
Total 20.50 2,400,411 18.30 2,321,047 17.30 2,268,895 (1.00) (52,152)
L
124
CITY MANAGER'S OFFICE
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Licensing clerk for licensing programs
including medical marijuana $ 63,603 1.00
Increase Communications staff by.25
FTE and transfer to the central 22,213 1.00
Communications staff
Channel 8 production staff and 42,000 0.50
operating expenses
Community Survey 5,000 24,000 0.00
Total $135,816 $24,000 2.50
Liquor licensing and medical marijuana licensing have been centralized under the
Finance department to provide one-stop-shopping, employee cross training and more
efficient operations.
ORGANIZATIONAL CHANGES/REALLOCATIONS
The Internal Auditing function was absorbed by the Finance Department which reduced
the City Manager's Office budget by an additional 0.50 position. In addition, the vacant
Deputy City Manager position is being reallocated to the Finance Department in support
an organizational restructuring in that area. These additional reductions combined with
the changes described in the table above result in a net increase of 1.00 FTE for this
department.
PERFORMANCE MEASURES
Actual Target Target
2009 2010 2011
96%
1. Provide 24 hour response
to records requests with a There were 1321
3 day turn around for requests with 78 95% 80%
information with the that were
exception being extremely extensive open
large research requests records requests
125
Actual Target Target
2009 2010 2011
2. Number of days to 11.50%
respond to public
correspondence when 2,396
additional response is correspondence
directed by CAC were received,
113 required
responses and
(*See Note below) 31 were Within 10 days Within 10 days
responded to in after CAC after CAC
10 days
*Correspondence
decreased from
2,828 in 2008 to
2,396 in 2009 or
15.28%
3. To provide better 84.5%
monitoring of "Hotline" 80 percent of 80 percent of
communications, we will 176 Hotlines were "Hotline" "Hotline"
establish a standard logged. 26 of questions questions
turnaround time for these required a requiring a requiring a
"Hotline" replies. response - 22 response response
received a received replies received replies
response within 5 within 5 within 5 working
working days working days days
Performance Measure No. 2 is cross-referenced here (Council's Performance
Measure), as it is CMO/Support Services that administers this measure and provides this
service.
126
2011 APPROVED BUDGET
CITY MANAGER'S CONTINGENCY
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
City Manager's Office
Extraordinary Personnel 1,507 0.00 119,916 0.00 119,916 0.00 0
Energy/Fuel Contingency 0 0.00 190,000 0.00 190,000 0.00 0
Manager's Contingency 65,115 0.00 268,416 0.00 119,916 0.00 (148,500)
Animal Control Srvs Contingency 0 0 90,000
Total 0.00 66,622 0.00 578,332 0.00 519,832 0.00 (148,500)
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 1,507 119,916 119,916
Operating Expenses 65,115 458,416 399,916 (58,500)
Total 66,622 578,332 519,8321 1 (58,500)
BUDGET BY FUND
General 66,622 0.00 578,332 0.00 519,832 0.00 (58,500)
Total 0.00 66,6221 1 0.00 578,33LL_l 0.00 519,8321 1 0.00 (58,500)
NOTE: 20k of Manager's Contingency was transferred to the Xcel Franchise for Street Light Expert services.
20k of Energy/Fuel Contingency was transferred to the Police Department for 2009 Utility Costs.
127
2011 APPROVED BUDGET
NON-DEPARTMENTAL CONTRACTS, CITYWIDE MEMBERSHIPS
AND CITYWIDE PROGRAMS
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
Non-Departmental Contracts
Convention & Visitors Bureau 0.00 764,001 0.00 727,364 0.00 731,636 0.00 4,272
Museum of History 0.00 23,609 0.00 23,609 0.00 23,609 0.00 0
Chamber of Commerce 0.00 8,625 0.00 8,504 0.00 0 0.00 (8,504)
Negotiations Support 0.00 1,529 0.00 46,393 0.00 46,393 0.00 0
Humane Society Building Loan 0.00 112,059 0.00 112,066 0.00 93,955 0.00 (18,111)
Federal Legislative Consultant 0.00 39,000 0.00 43,501 0.00 43,501 0.00 0
Xcel Franchise Negotiations 0.00 84,266 0.00 0 0.00 0 0.00 0
Boulder TV 0.00 18,236 0.00 0 0.00 0 0.00 0
Subtotal 0.00 1,051,325 0.00 961,437 0.00 939,094 0.00 (22,343)
Citywide Memberships
Denver Regional Council of
Governments 0.00 35,300 0.00 35,300
Colorado Municipal League 0.00 69,284 0.00 69,284
Metro Mayors Caucus 0.00 8,251 0.00 8,251
National League of Cities 0.00 7,816 0.00 7,816
Rocky Flats Stewardship Coalitions 0.00 1,000 0.00 1,000
Chamber of Commerce 0.00 9,653 0.00 9,653
Subtotal 131,304 0.00 131,304
Citywide Programs
West Nile Virus Program 0.00 275,942 0.00 250,000 0.00 250,000 0.00 0
Clean Energy Study 0.00 0 0.00 0 0.00 260,000 0.00 260,000
City Manager Search 0.00 6,041 0.00 0 0.00 0 0.00 0
Boulder Junction 0.00 0 0.00 0 0.00 325,000 0.00 325,000
Subtotal 0.00 281,983 0.00 250,000 0.00 835,000 0.00 585,000
Total 0.00 1,333,308 0.00 1,211,437 0.00 1,905,398 0.00 562,657
BUDGET BY EXPENSE CATEGORY
Operating Expenses 1,333,308 1,211,437 1,905,398 693,961
Total 1,333,308 1,211,437 1,905,398 693,961
BUDGET BY FUND
General Fund 0.00 1,333,308 0.00 1,211,437 0.00 1,905,398 0.00 693,961
Total 0.00 1,333,308 0.00 1,211,437 0.00 1,905,398 0.00 693,961
128
NON-DEPARTMENTAL CONTRACTS, CITYWIDE MEMBERSHIPS AND
CITYWIDE PROGRAMS
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Several citywide memberships were $121,651
moved from the City Council budget
Total $121,651 0.00
For the 2011 budget, several memberships have been moved from the City Council
budget to Non-Departmental Contracts, Citywide Memberships and Citywide Programs.
PERFORMANCE MEASURES
None
129
130
FINANCE
2011 APPROVED BUDGET
$2,890,265
MISSION STATEMENT
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.
Specific services provided by the Finance Department include: long-range financial planning and budgeting,
accounting/auditing, financial reporting, risk management, accounts payable, accounts receivable, investment
and cash management, debt issuance and management, purchasing, assessments, revenue collection, tax
enforcement, and financial analyses.
FINANCE
ADMINISTRATION ACCOUNTING &
OPERATIONS
L BUDGET REVENUE F TREASURY
Interdepartmental
Charges Operating Expenses
$82,437 $274,932
3% 10%
Personnel
Expenses
$2,532,896
88%
131
2011 APPROVED BUDGET
FINANCE DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
ADMINISTRATION
Department Administration 1.80 274,456 0.80 299,618 1.30 376,446 0.50 76,828
Old Hire Pension Plan Management 0.10 41,499 0.10 39,097 0.10 39,301 0.00 204
Subtotal 1.90 315,955 0.90 338,715 1.40 415,747 0.50 77,032
BUDGET
Budget Development 1.50 161,975 1.50 177,274 2.50 297,555 1.00 120,281
Forecasting & Analysis 0.60 62,811 0.60 62,505 1.00 110,617 0.40 48,112
Long-range Planning 0.60 62,811 0.60 62,505 1.00 110,617 0.40 48,112
Policy Analysis 0.30 31,406 0.30 31,252 0.50 55,309 0.20 24,057
Subtotal 3.00 319,003 3.00 333,536 5.00 574,098 2.00 240,562
TREASURY
Administration 0.00 0 0.00 0 0.50 63,924 0.50 63,924
Debt Management 0.15 33,929 0.15 60,149 0.15 60,771 0.00 622
Accounts Receivable/Assessments 1.05 34,743 1.05 95,472 1.05 84,004 0.00 (11,468)
Portfolio Management 2.15 183,107 2.15 225,024 1.65 176,032 (0.50) (48,992)
Subtotal 3.35 251,779 3.35 380,645 3.35 384,731 0.00 4,086
REVENUE & LICENSING
Sales Tax Licensing & Collections 2.60 143,784 2.10 187,092 2.10 191,960 0.00 4,868
Sales Tax Auditing 4.53 411,139 4.03 344,475 6.03 495,695 2.00 151,220
Liquor Licensing 0.00 0 0.00 0 1.00 54,928 1.00 54,928
Other Licensing 0.00 0 0.00 0 1.00 93,690 1.00 93,690
Subtotal 7.13 554,923 6.13 531,567 10.13 836,273 4.00 304,706
ACCOUNTING AND OPERATIONS
Administration 0.00 0 0.00 0 0.50 63,924 0.50 63,924
Payment Processing 1.55 90,865 1.55 108,268 1.55 105,694 0.00 (2,574)
Imaging/Record Retention 0.55 49,323 0.55 40,406 0.55 39,594 0.00 (812)
Purchasing 1.10 53,213 1.10 74,758 1.10 75,885 0.00 1,127
Internal Auditing 0.00 0 0.35 37,708 035 38,559 0.00 851
Financial Reporting 2.35 449,254 2.00 252,838 2.00 256,764 0.00 3,926
Information Desk 1.05 27,592 1.05 48,006 0.55 32,099 (0.50) (15,907)
Centralized Mail Services 1.39 42,627 1.39 74,431 1.02 66,897 (0.37) (7,534)
Finance System Administration 1.00 142,280 1.00 130,656 0.00 0 (1.00) (130,656)
Subtotal 8.99 855,154 8.99 767,071 7.62 679,416 (1.37) (87,655)
Total 24.37 2,296,8141 1 22.37 2,351,534 27.50 2,890,265 5.13 538,731
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 2,022,233 2,042,210 2,532,896 490,686
Operating Expenses 243,648 263,796 274,932 11,136
Interdepartmental Charges 30,933 45,528 82,437 36,909
Total 2,296,814 2,351,534 2,890,265 538,731
BUDGET BY FUND
General Fund 2,296,814 22.37 2,351,534 27.50 2,890,265 5.13 538,731
Total 24.37 2,296,814 22.37 2,351,534 27.50 2,890,265 5.13 538,731
The citywide Risk Management function is also managed in the Finance Department. Funding for this program is provided by two Internal Service Funds; the Property
& Casualty Insurance Fund and the Workers Compensation Insurance Fund. Funding for this program in 2011 totals $3,583,072 and includes four additional positions
in the Finance Department, bringing the total to 29.50 standard FTEs.
Liquor licensing and medical marijuana licensing have been centralized under the Finance department to provide one-stop-shopping, employee
cross training and more efficient operations.
132
FINANCE
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Sales/use tax auditing program $160,000 $0 2.00
Total $160,000 $0 2.00
ORGANIZATIONAL CHANGES/REALLOCATIONS
Based on the results of the Finance Department assessment, the department is being
restructured. To support this change, the vacant Deputy City Manager position is being
reallocated to the Finance Department in order to add one staff member in the budget
division. In addition, 1.37 existing positions within the department are being decreased
in order to add a 0.50 business analyst and one staff member in the treasury and
accounting operations divisions. The finance system administrator position is being
transferred to Information Technology and the finance manager position in the
Library/Arts Department is being reallocated to the budget division within the Finance
Department. Lastly, liquor licensing and medical marijuana licensing have been
centralized under the Finance department to provide one-stop-shopping, employee cross
training and more efficient operations (2 ftes). Based on these changes and the addition
of 2.00 auditors, the total increase in positions for the department is 5.13.
PERFORMANCE MEASURES
Actual Target Target
2009 2010 2011
1. Annual attainment of Award was Award is Award is
Government Finance received received received
Officers Association
award for excellence in
financial reporting.
2. Annual attainment of Award was Award was Award is
Government Finance received received received
Officers Association
award for excellence in
budgeting.
133
Actual Target Target
2009 2010 2011
3. Achievement of a rate of Actual rate Actual rate Actual rate
earnings on city exceeded exceeds exceeds
investments that exceeds benchmark benchmark benchmark
(on an amortized cost
basis) the six month
trailing average US Govt.
2 yr. Treasury Note rate.
4. Achievement of reserves, Target Reserve Target reserve Target reserve
which include minimum balances were balances are balances are
fund balance of 5% of achieved for all achieved. achieved.
operating expenses funds
(excluding grants, internal
service, and special
revenue funds) in all city
funds. *
* Depending upon perceived risk, certain finds maybe required to maintain fiend
balances higher than 5%.
134
HUMAN RESOURCES
2011 APPROVED BUDGET
$1,581,269
MISSION STATEMENT
"Aligning employees with desired organizational outcomes"
Human Resources' mission is to recruit and retain talent for the organization and we do this all through
"Caring Accountability". Our purpose is three-fold:
• As innovators, we proactively develop tools, programs and options to help the organization thrive.
• As coaches and trainers, we provide practical advice and skill building to the workforce for
accomplishing their goals.
• As administrators of policies and sound management practices, we work with all employees to
provide guidance to protect the city from liability.
HUMAN RESOURCES
EMPLOYMENT EMPLOYEE & EMPLOYEE & COMPENSATION &
ADMINISTRATION & ORGANIZATION LABOR BENEFITS PAYROLL
DIVERSITY DEVELOPMENT RELATIONS
Interdepartmental
Operating Charges
Expenses $37,901
$176,473 2%
11%
Personnel
Expenses
$1,366,89.5
87%
135
2011 APPROVED BUDGET
HUMAN RESOURCES DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
Administration 1.90 277,551 1.80 268,224 2.05 304,820 0.25 36,596
Benefits-Federally Mandated
Leaves 0.47 48,649 0.51 31,347 0.61 42,869 0.11 11,522
Benefits-Optional Employee
Leaves 0.15 15,693 0.25 22,110 0.27 24,925 0.02 2,815
Benefits - Retirement &
Terminations 0.38 39,234 0.46 62,702 0.46 64,733 0.00 2,031
Benefits-Welfare 1.53 154,765 1.60 149,397 1.52 152,323 (0.08) 2,926
Compensation-Classification,
Market Analysis & Structure 0.45 67,195 0.39 67,833 0.39 67,853 0.00 20
Compensation-Delivery Systems 0.22 25,625 0.37 44,005 0.37 44,242 0.00 237
Diversity 0.10 11,542 0.23 25,266 0.23 25,649 0.00 383
Employee Relations 2.50 234,838 1.38 161,557 1.38 164,759 0.00 3,202
Labor Relations 0.64 75,914 0.67 77,234 0.58 68,233 (0.09) (9,001)
Payroll 3.50 301,110 2.55 217,286 2.55 222,489 0.00 5,203
Performance Management 0.75 59,938 1.05 86,970 0.65 61,062 (0.40) (25,908)
Policies 0.65 60,733 0.72 79,399 0.81 92,009 0.09 12,610
Staffing 2.50 165,540 1.92 137,117 1.97 146,204 0.05 9,087
Succession Planning 0.10 11,273 0.16 17,872 0.21 21,082 0.05 3,210
Training 0.80 64,729 0.83 76,840 0.83 78,017 0.00 1,177
Subtotal 16.63 1,614,329 14.88 1,525,158 14.88 1,581,269 0.00 56,110
Total 16.63 1,614,329 14.88 1,525,158 14.88 1,581,269 0.00 56,110
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 1,419,447 1,327,369 1,366,895 39,526
Operating Expenses 174,824 176,473 176,473 0
Interdepartmental Charges 20,058 21,316 37,901 16,585
Total 1,614,329 1,525,158 1,581,269 56,111
BUDGET BY FUND
General 16.63 1,614,329 14.88 1,525,158 14.88 1,581,269 0.00 56,111
Total 16.63 1,614,329 14.88 1,525,158 14.88 1,581,269 0.00 56,111
136
HUMAN RESOURCES
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
No Changes
Total $0 $0 0.00
PERFORMANCE MEASURES
The Human Resources Department has been focused on making sure we have updated,
clear and enforceable policies; supervisory and other regulatory training and improving
the timeliness of performance reviews.
In 2009 we began looking at additional metrics to more effectively measure Human
Resources impact toward organization success. We started tracking several common
measures which are used by several of our peer organizations in the public sector. They
include:
• Time to fill - by department, level and organization average
• Turnover rate - by department, level, tenure, diversity, employee group,
performance level, FLSA status, in comparison to Denver/Boulder government
averages & Colorado government averages
• Absence rate - by department, employee group, organization average, and in
comparison to Colorado government averages
• Benefits to Total Compensation - in comparison to other government
organizations
Going forward we propose to continue tracking these areas in addition to the metrics that
we will be examining as part of participation in the Colorado Performance Measurement
Consortium (CPMC).
137
PERFORMANCE MEASURES
Actual Target Target
2009 2010 2011
1. Compliance/ Goal: Revise/update/ Goal: Update or create Goal: Continue
mgmt training consolidate 20% of the the following policies: work on
Protect city policies. Complete Alcohol and Drug updating/creating
liability: required training to be Testing, Alcohol and policies identified in
Consolidate and identified year end 2008. Drug Use, Anti- 2010. Complete
update city City-wide diversity Discrimination, City required training to
policies. training for all Property-Use of, Driving, be identified year
Conduct all employees to be Displaced Employees, end 2010. Continue
regulatory- completed by the end of Conflict of Interest, diversity training
driven training. the year; class includes Employment, City for all employees.
harassment training. Vehicle Use (new), Launch succession
Departmental trainers are Guidelines for Lowering planning methods
delivering the class. Vehicle Carbon and technical and
Results: Updated 4 Emissions (new), leadership pools.
policies (Nepotism, Vehicle Use
FLSA, Emergency Reimbursement (new).
Events and Displaced Complete required
Employees), created 2 training to be identified
policies (Workplace year end 2009. Continue
Accommodations for diversity training for all
Nursing Mothers and employees. Complete
Employee succession planning
Development), deleted methods and technical
one policy and replaced and leadership pools'
with a new FAQ training design.
(Longevity) and updated
1 FAQ (FLSA). All, but
39 employees completed
the harassment /
diversity class.
138
Actual Target Target
2009 2010 2011
2. Performance Goal: Establish normed Goal: HR internal Goal: Educate
Management standards and ensure the measure is 100% within departments and
Focus on consistent application of 30 days of due date. E- practice for focal
performance: these standards learning class on point reviews,
improve the throughout the Performance which are scheduled
timeliness of organization through Management to be to be implemented
reviews. 100% training and other completed by Dec 2010. in 2012.
within 30 days methods. HR internal Encourage departments
of due date. measure is 100% within to explore and
Applying 30 days of due date. understand the idea of
accountability Results: Formed focal point reviews.
measures and oversight Learning Team Continue to automate the
establishing to develop & implement PAF04.
standards. employee development
and performance
management strategy.
Designed employee
development goal for
2010 implementation for
all employees.
Continued to audit the
rating score number in
relationship to the
percentage increase
awarded (Mgmt
employees in
Consistently Meets
range), Exceeds reviews
have Director signature,
explore unsigned
reviews and deal with
other system anomalies.
1080 reviews were
completed within 30
days of the due date (888
were on time, 192 were
less than 30 days late) or
86% out of 1250
reviews. All but two
departments are
consistently on-time, and
those two are working to
catch up.
139
140
INFORMATION TECHNOLOGY
2011 APPROVED BUDGET
$4,859,487
MISSION STATEMENT
IT strives to create an environment of seamless integration between people and technology
The services of the Information Technology department include: long-range technology planning; citywide
hardware/software procurement; support for over 1,300 employees and PCs, 100 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 a myriad of mission critical applications
from payroll, to web technologies, to public safety.
INFORMATION TECHNOLOGY
ADMINISTRATION CLIENT SERVICES
L APITAL, NON-IT AND INFRASTRUCTURE CUSTOM APPLICATION
CITYWIDE ITEMS SERVICES DEVELOPMENT
Interdepartmental
Charges
Capital $275,772 Personnel Expenses
$539,582 6% $3,563,875
11%
73%
Operating Expenses
$480,258
10%
The city phone system and the computer replacement programs are also managed in Information Technology. Funding for these
programs are provided by two Internal Service Funds:. the Telecommunications Fund and the Computer Replacement Fund.
Funding for these programs total $2,454,031 and includes 2.50 of the positions in Information Technology.
L
141
2011 APPROVED BUDGET
INFORMATION TECHNOLOGY DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
Administration
IT Leadership / Administration 3.00 409,723 3.00 834,170 3.00 907,756 0.00 73,586
Subtotal 3.00 409,723 3.00 834,170 3.00 907,756 0.00 73,586
Custom Application Development
Custom Application Provision - Law, Safety
and Justice 0.33 40,302 0.30 33,715 0.30 34,409 0.00 694
Custom Application Provision - Planning and
Development 0.33 40,302 0.30 33,715 0.30 34,409 0.00 694
Custom Application Provision - Community
Services 0.66 80,603 0.59 67,430 0.59 68,818 0.00 1,388
Custom Application Provision - Governance
and Administration 0.33 40,302 0.30 33,715 0.30 34,409 0.00 694
Custom Application Provision - Support
Services 2.97 362,716 2.65 304,937 2.65 311,327 0.00 6,390
Geographic Information Systems (GIS) 1.32 177,533 1.18 203,998 1.18 205,142 0.00 1,144
eGovernment(Web/Internet) 1.32 135,389 1.18 118,530 1.18 121,840 0.00 3,310
Project Management 0.99 120,905
Subtotal 8.25 998,051 6.50 796,040 6.50 810,354 0.00 14,314
Infrastructure Services
Security Administration 0.50 59,732 0.56 62,740 0.56 64,797 0.00 2,057
Network Administration (WAN/LAN/Wireless) 1.00 119,464 1.13 125,480 1.13 129,595 0.00 4,115
Telephone Systems Administration 0.75 89,598 0.84 94,110 0.84 97,196 0.00 3,086
Database Administration 1.50 179,197 1.69 201,645 1.69 199,392 0.00 (2,253)
Database Server Administration 0.25 29,866 0.28 31,370 0.28 32,399 0.00 1,029
Data Center/Server Room Operations 0.25 29,866 0.28 31,370 0.28 32,399 0.00 1,029
Server Administration 0.75 89,598 0.84 96,710 0.84 99,796 0.00 3,086
Other Server Administration 0.50 59,732 0.56 62,740 0.56 64,797 0.00 2,057
Storage Administration 0.25 29,866 0.28 31,370 0.28 32,399 0.00 1,029
Email/CalendaringAdministration 0.75 89,598 0.84 94,110 0.84 97,196 0.00 3,086
Application Server Administration 0.75 89,598 0.84 94,110 0.84 97,196 0.00 3,086
File/Print Administration 0.50 59,732 0.56 62,740 0.56 64,797 0.00 2,057
Disaster Recovery/Planning 0.25 29,866 0.28 31,370 0.28 32,399 0.00 1,029
Subtotal 8.00 955,715 9.00 1,019,865 9.00 1,044,359 0.00 24,494
Client Services
Packaged Application Support - Law, Safety
and Justice 0.81 92,108 0.80 83,086 0.80 87,307 0.00 4,221
Packaged Application Support - Public
Infrastructure 1.35 153,514 1.35 138,471 1.35 145,511 0.00 7,040
Packaged Application Support - Planning and
Development 1.08 122,811 1.08 110,777 1.08 116,409 0.00 5,632
Packaged Application Support - Community
Services 0.27 30,703 0.27 27,695 0.27 29,102 0.00 1,407
Packaged Application Support - Governance
and Administration 0.54 61,406 0.54 55,389 0.54 58,204 0.00 2,815
Packaged Application Support - Support
Services 2.97 337,731 1.97 230,350 2.70 303,022 0.73 72,672
Help Desk (Tier 1) 1.62 157,080 1.62 178,905 1.62 180,777 0.00 1,872
End User Application Support - Support
Services 0.00 0 0.00 0 0.27 29,102 0.27 29,102
Personal Computer Support 2.70 261,800 2.71 268,787 2.71 271,907 0.00 3,120
142
2011 APPROVED BUDGET
INFORMATION TECHNOLOGY DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
Personal Computer Administration 0.54 52,360 0.54 53,757 0.54 54,381 0.00 624
Personal Productivity Tool Support 0.54 52,360 0.54 53,757 0.54 54,381 0.00 624
Portable Device/Specialized Device Support 1.08 104,720 1.08 107,515 1.08 108,763 0.00 1,248
Subtotal 13.50 1,426,594 12.50 1,308,489 13.50 1,438,868 1.00 130,379
Capital, Non-IT and Citywide Monies
CIP Technology Funds 0.00 250,000 0.00 350,000 0.00 100,000
Traditional Technology Funds 2,362 0.00 54,004 0.00 54,036 0.00 32
Telecom Connectivity 27,000 0.00 48,264 0.00 48,264 0.00 0
One-Time Funding - Security Audits 0.00 0 0.00 40,000 0.00 40,000
CRF GF Subsidy 627,000 0.00 604,915 0.00 165,850 0.00 (439,065)
Police Public Safety CRF Contributions 107,013 0.00 111,429 0.00 0 0.00 (111,429)
Muni Court JSI Maintenance 26,512 0.00 26,512 0.00 0 0.00 (26,512)
Fire Dept - Firehouse SW maintenance 0 0.00 8,715 0.00 0 0.00 (81715)
IT Operating Project - iVista 10,632
IT Operating Project - Imaging Project Phase II 19,591
IT Operating Project - BRC Audit / STP Update 102,515
Subtotal 0.00 922,626 0.00 1,103,839 0.00 658,150 0.00 (445,689)
o a 32.75 4,712,709 31.00 5,062,403 32.00 4,859,487 1.00 (202,916)
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 3,424,790 3,599,700 3,563,875 (35,825)
Operating Expenses 461,882 320,695 480,258 159,563
Interdepartmental Charges 812,485 789,740 275,772 (513,968)
Capital 13,552 352,268 539,582 187,314
o a 4,712,709 5,062,403 4,859,487 (202,916)
BUDGET BY FUND
General Fund 32.75 4,712,709 31.00 5,062,403 32.00 4,859,487 1.00 (202,916)
o a 32.75 4,712,709 31.00 5,062,403 32.00 4,859,487 1.00 (202,916)
The city phone system and the computer replacement programs are also managed in Information Technology. Funding for these programs are provided by two
Internal Service Funds; the Telecommunications Fund and the Computer Replacement Fund. Funding for these programs total $2,455,000 and includes 2.50
additional positions in the Information Technology Department, brining the total to 34.50 standard FTEs for 2011.
143
INFORMATION TECHNOLOGY
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
High priority technology programs $40,000 0.00
Software replacement program $100,000 0.00
Computer Replacement Fund
Purchase a tool to manage the
archiving of individual email files to 12,000 87,000 0.00
comply with e-Discovery requirements
for legal discovery requests
Increase city-wide Enterprise Disk 20,000
Storage capacity
Total $112,000 $147,000 0.00
ORGANIZATIONAL CHANGES/REALLOCATIONS
In response to the recent assessment completed for information technology services, the
finance system administrator position is being transferred from the Finance Department
to Information Technology.
PERFORMANCE MEASURES
The IT Department began participating in the ICMA/CML/Colorado Performance
Measurement Consortium (CPMC) during the 2009/2010 data collection period. We
have begun tracking and will report on the following metrics as identified by the
Consortium.
Outcome A: Provide high quality external customer service
• Total number of interactive applications
• Total number of online payment services
• Total number of online forms
• Total number of City web site users (visits) during reporting year per total
residential population
Outcome B: Provide a high level of system availability
• Total number of security incidents during reporting year
144
Outcome C: Provide efficient information technology services
• PC and related devices per IT FTE
• Networked device/endpoint to Network Administrator FTE
• Physical server to Server/System Administrator FTE
• Virtual server to Server/System Administrator FTE
Outcome D: Provide high quality internal customer service
• Percentage of customers reporting "Responsiveness"
- Excellent (5) Very Good (4) Good (3) Fair (2) Poor (1)
• Percentage of customers reporting "Communication"
- Excellent (5) Very Good (4) Good (3) Fair (2)Poor (1)
• Percentage of customers reporting "Technical Expertise/Knowledge"
- Excellent (5) Very Good (4) Good (3) Fair (2) Poor (1)
• Percentage of customers reporting "Overall Quality/Satisfaction"
- Excellent (5) Very Good (4) Good (3) Fair (2) Poor (1)
• Percentage of customers reporting "Cooperation"
- Excellent (5) Very Good (4) Good (3) Fair (2) Poor (1)
145
146
HOUSING AND HUMAN SERVICES
2011 APPROVED BUDGET
$13,086,967
MISSION STATEMENT
To create a healthy community by providing and supporting diverse housing and human services to Boulder
residents in need.
HOUSING AND HUMAN SERVICES
L HUMAN SERVICES
POLICY AND PLANNING COMMUNITY RELATIONS
CHILDREN, YOUTH & FAMILIES SENIOR SERVICES
HOUSING ADMINISTRATION
Interdepartmental Other Financing
Charges $121,649
$173,171 1%
1% Personnel Expenses
$4,098,450
31%
Operating Expenses
$8,693,697
67%
147
2011 APPROVED BUDGET
HOUSING AND HUMAN SERVICES DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
DEPARTMENTAL ADMINISTRATION 3.72 473,164 3.65 414,291 2.65 442,580 (1.00) 28,289
CHILDREN, YOUTH AND FAMILIES
Prevention and Intervention: Mental Health
Services 5.61 490,693 4.45 390,935 4.39 335,469 (0.06) (55,466)
Prevention and Intervention: Crisis Response
0.62 44,404 1.91 167,491 1.88 144,363 (0.03) (23,128)
Family Resource Schools: Mental Health Services
0.00 91,838 1.38 145,398 0.00 126,556 (1.38) (18.842)
Family Resource Schools: Family Support
Services 4.64 281,400 2.74 290,613 4.13 316,291 1.39 25,678
Family Resource Schools: After School Programs
1.16 136,124 1.38 145,398 0.90 138,424 (0.48) (6,974)
Community Mediation: Mediation and Restorative
Justice 2.63 200,711 1.46 116,223 2.37 184,259 0.91 68,036
Community Mediation: Facilitations 0.13 15,124 1.39 111,516 0.21 16,061 (1.18) (95,455)
Community Mediation: Community Capacity
Building 0.03 2,318 0.06 4,707 0.03 2,028 (0.03) (2,679)
ECCBC: Professional Development Training 019 130,616 0.73 96,286 0.32 98,500 (0.41) 2,214
ECCBC: School Readiness Program 0.46 263,784 0.68 89,448 0.32 88,545 (0.36) (903)
ECCBC: Systems Development 1.69 234,011 1.21 158,198 2.50 233,391 1.29 75,193
Childcare Subsidy and Referral: Parent Education 2.32 161,498 0.81 91,094 0.87 65,691 0.06 (25,403)
Childcare Subsidy and Referral: Payment
Assistance 2.32 472,171 2.50 423,081 1.78 414,459 (0.72) (8,622)
Childcare Recruitment and Training: Capacity
Building 0.57 61,730 0.98 79,986 0.54 56,631 (0.44) (23,355)
Childcare Recruitment and Training: Professional
Development 0.94 156,874 0.61 49,989 0.50 39,538 (0.11) (10,451)
Youth Opportunities Program: Grant Funding to
Youth Serving Agencies 0.99 248,262 1.74 303,175 0.74 230,287 (1.00) (72,888)
Youth Opportunities Program: Youth Leadership
Development 1.13 76,149 0.12 14,832 0.85 65,882 0.73 51,050
Youth Opportunities Program: Youth Board
Community Initiatives 014 22,363 0.24 29,846 0.17 19,846 (0.07) (10,000)
Subtotal 25.77 3,090,072 24.40 2,708,216 22.50 2,576,221 (1.90) (131,995)
COMMUNITY RELATIONS
Office of Human Rights 1.40 155,287 1.00 110,881 1.00 111,849 0.00 968
Community and City Manager Policy Committees 0.00 0 0.10 12,140 0.95 90,450 0.85 78,310
Human Relations Commission 0.10 47,159 0.40 101,131 0.30 89,128 (0.10) (12.003)
Subtotal 1.50 202,446 1.50 224,152 2.25 291,427 0.75 67,275
HUMAN SERVICES POLICY AND PLANNING
Human Services Fund: Basic Safety Net Services
1.26 1,663,783 1.26 1,611,234 1.26 1,635,868 0.00 24,634
Human Services Fund: Early Intervention and
Prevention Services 0.49 647,027 0.49 626,591 0.49 635,628 0.00 9,037
Human Services Policy Dev, Planning and Project
Management 0.00 0 1.00 91,383 1.00 95,142 0.00 3,759
Subtotal 1.75 2,310,810 2.75 2,329,208 2.75 2,366,638 0.00 37,430
148
2011 APPROVED BUDGET
HOUSING AND HUMAN SERVICES DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
HOUSING
Asset Management and Monitoring 2.28 191,155 2.91 255,353 2.08 170,389 (0.83) (84,964)
Funding Allocation: Local Affordable Housing and
CHAP Funds 0.45 2,889,472 1.08 3,969,606 1.36 3,435,613 0.28 (533,993)
Funding Allocation: Federal CDBG, HOME and
HOME Consortium Funds 1.81 1,640,368 1.53 1,624,838 1.05 1,479,171 (0.48) (145,667)
Funding Allocation: Federal Community
Development Funds (CDBG) 0.46 494,913 0.23 219,734 0.45 370,048 0.22 150,314
Housing Planning, Policy Development, Project
Management, Review 2.53 266,810 2.66 246,176 2.65 227,397 (0.01) (18,779)
Homeownership Programs 6.09 761,279 5.33 592,833 5.37 575,311 0.04 (17,522)
Cost Allocation - City Overhead 81,177 117,888 116,038 0.00 (1,850)
Debt Service 229,143 219,358 0 0.00 (219,358)
Subtotal 13.62 6,554,317 13.74 7,245,786 12.96 6,373,967 (0.78) (871,819)
SENIOR SERVICES
Food Tax Rebate Program 0.00 17,629 0.00 17,850 0.27 23,982 0.27 6,132
Senior Services Facilities: Day Activities and
Rentals 5.20 486,208 4.73 485,405 4.71 454,598 (0.02) (30,807)
Nutrition 0.00 76,357 0.00 76,765 0.00 76,817 0.00 52
Senior Resources 3.37 260,544 3.06 242,244 3.05 244,488 (0.01) 2,244
Senior Programs: Trips and Membership 1.33 176,314 1.21 131,293 1.02 121,225 (0.19) (10.068)
Senior Programs: Health and Wellness 1.16 133,981 1.05 102,057 1.23 115,024 0.18 12,967
Subtotal 11.06 1,151,034 10.06 1,055,614 10.28 1,036,134 0.23 (19.480)
Total 57.42 13,781,843 56.10 13,977,267 53.39 13,086,967 (2.71) (890,301)
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 4,184,706 4,304,390 4,098,450 (205,940)
Operating Expenses 9,102,278 9,214,733 8,693,697 (521,036)
Interdepartmental Charges 122,059 120,898 173,171 52,273
Debt Service 229,143 219,358 0 (219,358)
Other Financing 143,6671 1 117,88811 121,64911 3,761
Total 13,781,843 13,977,267 13,086,967 (890,300)1
BUDGET BY FUND
General Fund 36.63 5,374,008 35.53 4,9537289 * 33.62 4,902,550 (1.91) (50,739)
Affordable Housing Fund 5.32 1,729,694 4.88 2,353,944 4.38 2,032,327 (0.50) (321,617)
Community Housing Assistance Program (CHAP) 4.08 2,148,757 4.62 2,532,034 4.35 1,976,090 (0.27) (555,944)
.15% Sales Tax Fund 6.03 1,861,561 5.81 1,788,000 5.77 1,826,000 (0.04) 38,000
Community Development Block Grant (CDBG) 4.11 1,236,326 4.06 1,000,000 4.07 1,000,000 0.01 0
HOME 1.25 1,431,497 1.20 1,350,000 " 1.20 1,350,000 0.00 0
Total 57.42 13,781,843 56.10 13,977,267 53.39 13,086,967 (2.71) (890,300)
Includes outside grants to the Children, Youth and Families Division of $901,878 in 2010 and $869,189 in 2011.
The City entered into a County-wide HOME consortium in 2007. In 2010 and 2011, of the approximately $1.35 million HOME grant each year, $633,893 will pass throug
the city directly to other communities in the consortium.
149
HOUSING AND HUMAN SERVICES
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
No Changes
Total $ $ 0.00
ORGANIZATIONAL CHANGEYREALLOCATIONS
The decrease in standard positions for the Housing/Human Services is a result of a
reorganization in the department and a reduction in grant funding. In terms of the
reorganization, strategic changes were made as a result of an organizational assessment,
which is consistent with department, city, and community priorities identified in the
business plan and the priority-based budgeting process.
PERFORMANCE MEASURES
The department is reviewing and assessing changes to current performance measures.
This includes defining measures that tie performance to coordinated outcome measures,
and community and social sustainability indicators. In addition to coordinating with city
efforts to develop social sustainability indicators, HHS is coordinating with Boulder
County, community non-profits and other funding agencies to develop more consistent
and standard human services outcomes. These outcomes will be ties to the to the county-
wide human services strategic plan (the city is a steering committee member), the Social
Sustainability Strategic Plan and the Housing and Human Services Master Plan. This
effort, along with Priority-based Budgeting outcomes, will assist HHS to focus effort and
resources toward those services and programs which provide highest leverage for
meeting city council and community goals.
Current outcome measures are based primarily on customer satisfaction and attainment of
goals and objectives in funding contracts.
Actual Target Target
2009 2010 2011
1. The number of permanently
affordable housing units
added to the City of Boulder's 84 100 50
housing stock on an annual
basis '
150
Actual Target Target
2009 2010 2011
2. The average percentage of
goal attainment on
performance objectives set for 88% 85% 85%
agencies & projects funded by
the HSF & YOP
3. The percent of self-reported
customer satisfaction surveys
rating HHS services as 95% 85% 85%
"satisfactory" or "very
satisfactory" 3
Starting in 2008, the decline in the housing market and the ongoing economic recession
have had a negative impact on housing development. This slowdown has reduced the
ability to create additional permanently affordable housing units in the city of Boulder.
This trend is not expected to improve in 2011.
HSF (Human Services Fund); YOP (Youth Opportunities Program)
3 2008 target for goal attainment on performance objectives (2) and for customer
satisfaction surveys (3) was 85%.
151
152
LIBRARY/ARTS
2011 APPROVED BUDGET
$7,561,984
MISSION STATEMENT
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; to increase awareness of, participation in, and access to the arts as a community-wide
resource; to promote multicultural expression and participation in the arts through support of diverse
ethnic cultures and artistic aesthetics; to 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 to foster a creative cultural climate in the community.
LIBRARY/ARTS
PUBLIC EXPERIENCES & ADMINISTRATION/ ARTS & CULTURAL
RESOURCES OVERHEAD PROGRAMS
LIBRARY INNOVATION COMMUNITY LEARNING
& TECHNOLOGY & LITERACY
Intergovernmental
Charges
$294,459
Operating Expenses 4%
$2,118,814
28%
Personnel Expenses
$5,148,711
68%
153
2011 APPROVED BUDGET
LIBRARY DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
PUBLIC EXPERIENCES & RESOURCES
Main Library Public Services -
Reference Services 5.60 419,080 4.83 364,714 5.33 402,159 0.50 37,445
Main Library Public Services -
Readers Advisory 1.65 123,479 1.65 113,560 1.65 114,819 0.00 1,259
Main Library Collection
Development and Acquisitions 4.50 912,818 4.60 863,027 4.60 935,950 0.00 72,923
Receiving, Processing &
Cataloging of Materials 7.90 438,888 6.88 499,921 6.88 499,336 0.00 (585)
Carnegie Library-Archival
Functions 1.30 108,407 1.29 112,781 1.29 115,406 0.00 2,625
Carnegie Library Public Service
Point 0.75 65,044 0.75 52,131 0.75 59,399 0.00 7,268
Meadows Branch Library Public
Services 4.85 374,217 4.44 373,551 4.44 349,565 0.00 (23,986)
Reynolds Branch Library Public
Services 4.65 380,792 4.74 341,850 4.99 370,861 0.25 29,011
Main Public Services -
Registration and Checkout (Main
Front Desk) 8.10 384,944 8.17 375,819 7.67 407,023 (0.50) 31,204
Shelving 8.85 420,587 9.12 422,762 9.12 427,009 0.00 4,247
Holds 1.75 83,167 1.75 90,267 1.75 89,788 0.00 (479)
Prospector 1.75 83,167 1.75 90,267 1.75 89,788 0.00 (479)
Subtotal 51.65 3,794,590 49.95 3,700,650 50.20 3,861,103 0.25 160,454
LIBRARY INNOVATION & TECHNOLOGY
Integrated Library Services
(Circulation System) 1.60 115,087 1.00 147,356 1.00 151,508 0.00 4,152
Flatirons Library Consortium
Support 0.62 44,956 0.63 108,372 0.63 109,684 0.00 1,312
Digital Branch Services (Web,
Events Calendar, etc.) 2.25 161,842 1.25 96,698 1.25 103,855 0.00 7,157
Public Access Computers 1.25 89,912 1.25 101,412 1.25 102,631 0.00 1,219
Technology and Information
Resource Training (Patron and
Staff) 1.50 107,984 1.50 114,335 1.50 117,939 0.00 3,604
Carnegie Historic Photo and Oral
History Digitization Support 0.25 17,982 0.25 19,178 0.25 20,125 0.00 947
Library Technology (Meeting
Rooms, Staff Software, etc.)
Support L0.88 62,938 L0.88 72,651 0.88 74,419 0.00 1,768
Subtotal 8.35 600,701 6.75 660,004 6.75 680,161 0.00 20,158
154
2011 APPROVED BUDGET
LIBRARY DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
COMMUNITY LEARNING & LITERACY
Children's Public Services - Main 3.15 316,199 3.60 253,990 3.60 259,687 0.00 5,697
Children's & Young Adult
Collection Development &
Acquisitions 0.70 63,664 0.80 55,315 0.80 56,565 0.00 1,250
Young Adult Public Services
Teen Space/Programming 0.75 36,644 0.75 38,040 0.75 44,573 0.00 6,533
Multi-Cultural Outreach 1.05 80,791 1.10 91,998 1.10 95,640 0.00 3,642
BoulderReads! Adult and Family
Literacy Services 2.05 165,325 1.30 110,474 1.30 116,201 0.00 5,727
Homebound Delivery 0.75 47,520 0.83 55,521 0.83 62,440 0.00 6,919
System-wide Thematic
Programming & Events 0.75 62,587 0.83 70,833 0.83 73,009 0.00 2,176
Volunteer Services 0.50 36,410 0.55 42,720 0.55 43,945 0.00 1,225
Subtotal 9.70 809,140 9.75 718,890 9.75 752,060 0.00 33,170
ARTS & CULTURAL PROGRAMS
Film Series 0.50 41,617 0.75 55,257 0.75 54,319 0.00 (938)
Concert Series 0.50 31,838 0.50 32,549 0.50 32,713 0.00 164
Exhibits 0.25 12,763 0.25 25,813 0.25 25,211 0.00 (602)
Subtotal 1.25 86,218 1.50 113,619 1.50 112,243 0.00 (1,376)
ADMINISTRATION/OVERHEAD
Administration/ Maintenance 9.00 1,390,843 9.00 1,565,617 7.25 1,436,539 (1.75) (129,077)
Main Utilities & Security 0.00 174,489 189,670 207,202 17,532
Subtotal 9.00 1,565,332 9.00 1,755,287 7.25 1,643,742 (1.75) (111,545)
Total 79.95 6,855,981 76.95 6,948,449 75.45 7,049,311 (1.50) 100,862
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 4,922,775 5,007,247 5,008,609 1,362
Operating Expenses 1,722,452 1,686,743 1,746,243 59,500
Interdepartmental Charges 210,754 254,459 294,459 40,000
Total 6,855,981 6,948,449 7,049,311 100,862
BUDGET BY FUND
Library 79.95 6,855,981 76.95 6,948,449 75.45 7,049,311 (1.50) 100,862
Total 79.95 6,855,981 76.95 6,948,449 75.45 7,049,311 (1.50) 100,862
155
LIBRARY
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Restore Sunday hours at the main $42,500 $0 0.00
library
Library acquisition programs 69,000 0 0.00
Total $111,500 $0 0.00
ORGANIZATIONAL CHANGES/REALLOCATIONS
To support organizational efficiencies and centralized services, the library's financial
manager position (1.0 FTE) is being transferred to Finance and a public information
position (0.75 FTE) is being transferred to the City Manager's Office.
Additional organization changes include restructuring a branch manager position from
0.50 FTE to 0.75 FTE. As a result of these changes, the number of standard positions for
the department has decreased by 1.50
PERFORMANCE MEASURES
BPL uses a variety of methods to analyze its services on an annual basis. Many measures
are in place to evaluate library performance, allowing comparisons with peer libraries,
and provide a baseline against which to gauge future accomplishments. In addition to the
sample of performance measures shown below, BPL participates in annual comparisons
to peer libraries including the Colorado State Library survey and the Public Library Data
Service survey, administered by the Public Library Association. These efforts, as well as
a recent pilot program with the ICMA, are key components in assuring accountability to
the community and in determining the effectiveness of the library's resource allocation.
Actual Target Target
2009 2010 2011
1. Probability that materials or
information sought by patrons N/A .90 .90
can be obtained through
Boulder Public library
services.*
156
Actual Target Target
2009 2010 2011
2. (a) Conventional use of
information sources (books, 1,354,742 1,422,500 1,493,600
DVDs, CDs) items
circulated
(b) Remote use of library
resources (access to library & 669,217 702,800 738,000
arts webpages)# remote visits
3. Percent of users who perceive
that Boulder Public Library 90% 95% 95%
staff provide competent,
courteous service.
4. Number participating in the
Library's cultural and
educational programming. 61,348 62,600 63,800
5. Attendance at Diversity
Outreach Programs 5,796 5,900 6,000
* Question not included in 2008 patron survey. Will be included in 2010 patron survey. Surveys
administered every other year.
# 2009 web visits recorded using a new recording tool (Google Analytics), the first full year with this new
tool. Prior years' data is not readily comparable with 2009.
157
2011 APPROVED BUDGET
ARTS DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
ARTS GENERAL FUND
Major Grants, for significant new
works of art that foster community
engagement 74,519 0.00 77,494 0.00 77,494 0.00 0
Dance Bridge, a resource center
for the local dance community 18,051 0.00 23,176 0.00 23,176 0.00 0
BMoCA Operations Support 46,392 0.00 46,392 0.00 46,392 0.00 0
Arts Administration 0.50 49,448 0.50 59,647 0.50 61,611 0.00 1,964
Subtotal 0.50 188,410 0.50 206,709 0.50 208,673 0.00 1,964
ARTS.15% FUND
Arts-in-Education grants - for arts
and cultural educational
opportunities 30,500 0.00 44,217 0.00 46,478 0.00 2,261
Venue Rental Assistance - grants
for rehearsals and/or
performances 75,000 0.00 16,646 0.00 16,646 0.00 0
Arts Resource, showcasing and
promoting arts in all disciplines 0.50 43,146 0.50 30,488 0.50 31,718 0.00 1,230
Arts/Business Collaboration
Grants, to fund public-private
partnerships to maximize returns
to the local economy 15,000 0.00 54,208 0.00 54,208 0.00 0
Mini Grants, for smaller projects in
visual, performing and literary arts 22,369 0.00 26,408 0.00 26,408 0.00 0
Dairy support - COB support for
the Dairy Center 21,848 0.00 21,848 0.00 21,848 0.00 0
Dairy mortgage 37,700 0.00 37,700 0.00 37,700 0.00 0
Arts Administration 0.50 55,582 0.50 66,485 0.50 68,994 0.00 2,509
Subtotal 1.00 301,145 1.00 298,000 1.00 304,000 0.00 6,000
Total 1.50 489,5551 1 1.50 504,7091 1 1.50 512,6731 1 0.00 7,964
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 148,176 134,399 140,102 5,703
Operating Expenses 341,379 370,310 372,571 2,261
Total 489,5551 1 504,7091 1 512,6731 1 7,964
BUDGET BY FUND -1 -1 General Fund 010 188,410 0.50 206,709 0.50 208,673 0.00 1,964
15% Sales Tax Fund 117 301,145 1.00 298,000 1.00 304,000 0.00 6,000
Total 0.00 489,5551 1 1.50 504,7091 1 1.50 512,673 0.00 7,964
158
ARTS
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
No changes $0 $0 0.00
Total $0 $0 0.00
PERFORMANCE MEASURES
Actual Target Target
2009 2010 2011
1. Increase the number of
participants registered in the 690 725 760
Boulder Arts Resource.
2. Maintain the number of new
public art pieces incorporated 4 3 3
into City projects.
159
160
OPEN SPACE/MOUNTAIN PARKS
2011 APPROVED BUDGET
$25,455,668
MISSION STATEMENT
The Open Space and Mountain Parks Department preserves and protects the natural environment and land resources
that characterize Boulder. The department fosters appreciation and use that sustain the natural values of the land for
current and future generations.
OPEN SPACE/MOUNTAIN PARKS
REAL ESTATE SERVICES OFFICE OF THE DIRECTOR CENTRAL SERVICES
LAND & FACILITIES SERVICES RESOURCE SYSTEM SERVICES
Other Financing
$1,018,953 Personnel Expenses
4% $7,839,623
31%
Operating
Expenses
Debt Service $1,596,522
Interdepartmental 6%
$11,4 43,172 Capital Charges
45% $722,554
$2,834,844
11% 3%
161
2011 APPROVED BUDGET
OPEN SPACE/NIOUNTAIN PARKS
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard 2010
FTE Amount FTE Amount FTE Amount Approved Amount
BUDGET BY PROGRAM
OFFICE OF THE DIRECTOR
Department Management 1.00 194,509 1.00 462,325 1.00 437,089 0.00 (25,236)
Communication & Public Process 1.00 115,360 1.00 130,512 1.00 126,413 0.00 (4,099)
Support Services Group 2.95 294,940 2.95 298,957 1.95 259,908 (1.00) (39,049)
OSBT Support 1.00 75,437 1.00 77,280 1.00 89,208 0.00 11,928
Front Desk Support 2.00 149,874 2.00 118,098 2.00 138,591 0.00 20,493
Dog tag, permit and facility leasing
programs 1.00 87,437 1.00 64,283 1.00 74,959 0.00 10,676
Subtotal 8.95 917,556 8.95 1,151,455 7.95 1,126,168 (1.00) (25,287)
CENTRAL SERVICES DIVISION
CSD Management 1.00 132,114 1.00 136,127 1.00 138,427 0.00 2,300
Financial Services Management 2.00 146,680 2.00 143,190 2.00 145,257 0.00 2,067
Budget Preparation & Review 1.50 131,010 1.50 132,798 1.50 134,823 0.00 2,025
Communication & Public Process 1.00 0 1.00 78,149 1.00 78,483 0.00 334
Cultural Resources Program 1.00 83,988 1.00 110,886 1.00 109,788 0.00 (1,098)
Fleet Services 1.00 530,674 1.00 580,464 1.00 625,472 0.00 45,008
Subtotal 7.50 1,024,466 7.50 1,181,614 7.50 1,232,250 0.00 50,636
REAL ESTATE SERVICES DIVISION
Real Estate Acquisition OSMP 2.24 219,719 2.24 232,944 1.74 173,416 (0.50) (59.528)
Real Estate Services to OSMP 2.24 219,719 2.24 232,944 1.74 173,416 (0.50) (59,528)
Conservation Easement Compliance 1.00 98,089 1.00 92,967 1.00 94,377 0.00 1,410
Property Agents - General Fund 1.32 140,034 1.32 142,208 1.32 142,602 0.00 394
Subtotal 6.80 677,560 6.80 701,063 5.80 583,811 (1.00) (117,252)
LAND & FACILITIES DIVISION
LFDS Management 1.00 120,752 1.00 118,615 1.00 121,386 0.00 2,771
Agricultural Land Management 2.00 264,453 2.00 299,970 2.00 296,131 0.00 (3,839)
Water Rights Administration &
Management 2.00 264,453 2.00 281,289 2.00 279,629 0.00 (1,660)
Facility Management 5.00 713,578 5.00 723,226 5.00 689,570 0.00 (33,656)
Sign Planning, Design, Construction
& Maintenance 2.00 215,431 2.00 217,212 2.00 193,685 0.00 (23,527)
Junior Ranger Program 0.50 245,999 0.50 262,335 0.50 261,780 0.00 (555)
Trail Program Maintenance and
Construction 7.50 566,467 6.50 560,667 4.50 437,392 (2.00) (123,275)
Rapid Response to Safety &
Community Concerns 1.00 72,529 1.00 73,575 1.00 74,201 0.00 626
Trailhead Maintenance and
Construction 4.00 305,116 4.00 371,192 4.00 371,629 0.00 437
Subtotal 25.00 2,768,778 24.00 2,908,081 22.00 2,725,403 (2.00) (182,678)
RESOURCE SYSTEMS DIVISION
RSD Management 1.00 101,616 1.00 104,975 1.00 113,557 0.00 8,582
Regional, Master and Management
Planning 3.00 377,402 3.00 401,157 3.00 407,370 0.00 6,213
Plan Implementation Coordination 1.00 102,134 1.00 119,588 1.00 121,128 0.00 1,540
Inventory and Monitoring 3.00 235,402 3.00 235,892 3.00 234,180 0.00 (1,712)
Wildlife and Habitats Management
Programs 3.17 319,800 3.17 406,287 3.22 396,054 0.05 (10,233)
162
2011 APPROVED BUDGET
OPEN SPACE/NIOUNTAIN PARKS
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard 2010
FTE Amount FTE Amount FTE Amount Approved Amount
Forest Ecosystem Management
Program 1.17 116,101 1.17 161,429 1.17 167,908 0.00 6,479
Grassland Ecosystem Management
Program 0.86 85,339 0.86 122,033 0.86 127,522 0.00 5,489
Wetland and Aquatic Management
Program 1.17 116,101 1.17 139,974 1.17 145,533 0.00 5,559
Ecological Restoration Program 1.47 145,870 1.47 168,248 1.47 152,913 0.00 (15,335)
Integrated Pest Management 1.91 189,532 1.91 245,512 1.91 256,303 0.00 10,791
Ranger Naturalist Services-
Patrol/Law Enforcement 8.00 556,927 8.00 709,699 8.05 714,046 0.05 4,347
Ranger Naturalist Services-Education 3.00 208,848 3.00 251,513 3.00 251,291 0.00 (222)
Ranger Naturalist Services-Natural
Resources 3.00 208,848 3.00 251,513 3.00 251,291 0.00 (222)
Payments to Fire Districts 0.00 78,030 0.00 78,030 0.00 78,030 0.00 0
Resource Information Services 4.00 314,938 4.00 344,365 3.50 331,629 (0.50) (12,736)
Computer Replacement 0.00 132,137 0.00 133,479 0.00 127,542 0.00 (5,937)
Education and Outreach Program 5.00 451,224 5.50 517,333 5.00 495,511 (0.50) (21,822)
Volunteer Services Program 2.00 180,489 2.00 214,034 2.00 206,938 0.00 (7,096)
Subtotal 42.75 3,920,736 43.25 4,605,061 42.35 4,578,746 (0.90) (26,315)
CAPITAL
Capital 0.00 1,508,437 0.00 4,675,000 0.00 2,747,165 0.00 (1,927,835)
Subtotal 0.00 1,508,437 0.00 4,675,000 0.00 2,747,165 0.00 (1,927,835)
TRANSFERS & DEBT SERVICE
Operating Transfers 0.00 885,465 0.00 987,358 0.00 1,018,953 0.00 31,595
Debt Service (BMPA) 0.00 2,541,112 0.00 2,640,954 0.00 4,570,484 0.00 1,929,530
Debt Service (Non-BMPA) 0.00 21,320,960 0.00 7,533,455 0.00 6,872,688 0.00 (660,767)
Subtotal 0.00 24,747,537 0.00 11,161,767 0.00 12,462,125 0.00 1,300,358
Total 91.00 35,565,071 90.50 26,384,041 85.60 25,455,668 (4.90) (928,373)
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 7,456,257 8,060,721 7,839,623 (221,098)
Operating Expenses 1,475,425 1,607,444 1,596,522 (10,922)
Interdepartmental Charges 668,037 682,731 722,554 39,823
Capital 1,394,625 4,871,379 2,834,844 (2,036, 535)
Debt Service 23,685,262 10,174,408 11,443,172 1,268,764
Other Financing 885,465 987,358 1,018,953 31,595
Total 35,565,071 26,384,041 25,455,668 (928,373)
BUDGET BY FUND
Open Space Fund 89.68 34,887,971 89.18 25,716,833 84.28 24,888,066 (4.90) (828,767)
General Fund 1.32 140,034 1.32 142,208 1.32 142,602 0.00 394
Lottery Fund 0.00 537,067 0.00 525,000 0.00 425,000 0.00 (100,000)
Total 91.00 35,565,071 90.50 26,384,041 85.60 25,455,668 (4.90) (928,373)
163
OPEN SPACE AND MOUNTAIN PARKS
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
Open Space Fund
Eliminate division manager position $(132,000) (1.00)
Eliminate administrative specialist Il (63,715) (1.00)
position
Eliminate trail maintenance position (50,148) (1.00)
Eliminate a portion of a resource (27,715) (0.50)
information technician
Eliminate a production assistant (66,508) (1.00)
position
Eliminate a portion of an education and (31,817) (0.50)
outreach specialist position
Extend fixed-term Admin Spec. I
Extend fixed-term Admin Spec. II
Extend fixed-term Admin Spec. I
Extend fixed-term Cultural Resources
Program Coordinator
Extend fixed-term Sign & Graphics
Display Assistant
Extend fixed-term Trails Supervisor
Extend fixed-term Resource
Monitoring Coordinator
Extend fixed-term Wildlife Ecologist
Extend fixed-term Plant Ecologist
Technician
Extend fixed-term Education Outreach
Coordinator
Extend fixed-term Community
Outreach Coordinator
Total $(371,903) (5.00)
164
PERFORMANCE MEASURES
Actual Target Target
2009 2010 2011
1. Total acres under
Management and 45,090 45,260 45,450
Stewardship of
Department
2. Number of adopted Trail 2 3 3
Study Area Plans
165
166
PARKS AND RECREATION
2011 APPROVED BUDGET
$24,747,041
MISSION STATEMENT
The mission of the city of Boulder Parks and Recreation Department is to provide safe, clean and
beautiful parks and facilities and high-quality leisure activities for the community. These services
shall enhance residents' health and well-being and promote economic vitality for long-term
community sustainability. We will accomplish this through creative leadership, environmentally
sustainable practices and the responsible use of available resources.
PARKS & RECREATION
RECREATION ADMINISTRATION PARKS PLANNING &
CONSTRUCTION
Other Financing
Debt Service Charges Personnel Expenses
$2,175,900 $336,334 $11,955,857
Capital 9% 1% 48%
$4,368,800
18%
Operating Expenses
$4,763,177 Interdepartmental
19% Charges
$1,146,973
5%
167
2011 APPROVED BUDGET
PARKS AND RECREATION DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
Department Administration
Departmental Administration & Strategy 10.37 951,564 8.37 979,950 9.37 1,103,733 1.00 123,783
Events Management 1.00 85,827 1.00 79,698 1.00 90,589 0.00 10,891
Marketing & Community Relations 2.25 458,660 4.00 388,233 4.00 395,139 0.00 6,906
Asset Management and Infrastructure Analysis 1.00 89,579 0.00 52,000 0.00 52,000 0.00 0
Cost Allocation 269,360 0.00 325,916 0.00 336,334 0.00 10,418
Debt Service 12,973,412 0.00 2,177,700 0.00 2,175,900 0.00 (1,800)
Subtotal 14.62 14,828,402 13.37 4,003,497 14.37 4,153,695 1.00 150,198
Parks, Planning & Construction
Capital Improvements Program & Major
Renovations 4,054,033 0.00 3,852,823 0.00 4,686,100 0.00 833,277
Park Administration 3.00 348,337 5.50 438,690 4.50 416,584 (1.00) (22,106)
Park Operations and Maintenance 33.75 2,876,236 27.00 2,999,232 27.00 3,064,704 0.00 65,472
Parks and Recreation Planning and Construction 11.00 685,550 11.50 889,019 9.50 701,979 (2.00) (187.040)
Parks Building Maintenance (utilities and
custodial) 0.00 89,362 0.00 108,174 0.00 94,000 0.00 (14,174)
Forestry Operations (pruning, removal, planting; 4.00 649,698 4.00 617,493 4.00 671,027 0.00 53,534
Natural Resource Management (IPM, Water and
Wetland Reg Mgmt, Wildlife Mgmt) 2.00 297,665 3.00 402,842 3.00 370,080 0.00 (32,762)
Reservoir - Natural Areas Management &
Maintenance 47,055 0.00 127,832 0.00 100,926 0.00 (26,906)
Tributary Greenways 312,177 0.00 150,000 0.00 150,000 0.00 0
Commercial Tree Program 4,000 0.00 62,000 0.00 62,000 0.00 0
Community Gardens (city land lease) 20,000 0.00 20,000 0.00 20,000 0.00 0
Subtotal 53.75 9,384,113 51.00 9,668,105 48.00 10,337,400 (3.00) 669,295
Recreation
Recreation Administration 3.00 312,789 2.00 194,363 2.00 230,741 0.00 36,378
CLASS System Support 2.00 312,754 2.00 262,247 2.00 333,411 0.00 71,164
Flatirons Golf Course Operations and
Maintenance (rentals, range, lessons, leagues,
tournaments) 8.00 1,163,734 8.00 1,257,291 7.00 1,160,371 (1.00) (96.920)
Flatirons Golf Course Convenience Retail (Pro
shop) 0.00 83,588 0.00 91,000 0.00 91,000 0.00 0
Flatirons Event Center Management &
Maintenance 0.00 86,118 0.00 96,753 0.00 75,753 0.00 (21,000)
Reservoir Maintenance & Operations
(concessions, boating, beachfront, equipment
rental, facility rentals, and programs) 3.64 653,909 3.87 726,905 158 671,844 (0.29) (55,061)
Reservoir - Aquatic Nuisance Species Mgmt 0.00 36,658 0.00 75,000 0.00 75,000
North Boulder Rec Center Op and Maint 8.11 818,519 6.85 903,675 5.92 884,969 (0.93) (18,706)
North Boulder Rec Center Aquatics Fac and
Maint 1.16 309,968 1.20 352,878 0.66 272,064 (0.54) (80,814)
North Boulder Rec Center Drop-in Classes 0.64 103,425 0.57 98,028 0.22 70,226 (0.35) (27,802)
East Boulder Community Center Op and Maint 6.08 718,601 5.80 772,953 4.40 712,044 (1.40) (60,909)
East Boulder Community Center Aquatics Fac
and Maint 0.84 222,905 0.77 228,406 0.43 213,582 (0.34) (14,824)
East Boulder Community Center Drop-in Classes 0.63 100,469 0.64 103,040 0.18 69,901 (0.46) (33,139)
South Boulder Rec Center Op and Maint 3.68 396,545 3.45 410,082 3.35 395,868 (0.10) (14,214)
South Boulder Rec Center Aquatics Fac and
Maint 0.33 88,476 0.30 86,354 0.16 80,762 (0.14) (5,592)
South Boulder Recreation Center Drop-in
Classes 0.26 42,279 0.25 40,609 0.11 30,667 (0.14) (9,942)
Salberg Shelter Operations 0.00 13,451 0.00 11,997 0.00 11,997 0.00 0
Iris Studio Operations 0.00 3,8621 1 0.00 10,000 0.00 10,0001 1 0.00 0
168
2011 APPROVED BUDGET
PARKS AND RECREATION DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
Scott Carpenter Pool Maintenance & Operations 0.41 109,412 0.38 112,648 0.21 105,338 (0.17) (7,310)
Spruce Pool Maintenance & Operations 0.34 98,328 0.39 115,921 0.21 108,413 (0.18) (7,508)
Aquatics Programs and Lessons 0.64 170,601 0.61 178,755 0.33 167,156 (0.28) (11,599)
Child Care 1.00 80,839 1.00 82,969 0.00 50,159 (1.00) (32,810)
Dance - Adult Programs 0.71 75,674 0.64 72,807 0.48 56,388 (0.16) (16,419)
Dance - Youth Programs and Camps 2.71 287,600 1.34 153,988 2.47 285,899 1.13 131,911
Dance - Competitive Youth Program
(Expressions) 0.27 28,723 0.97 111,855 0.00 0 (0.97) (111,855)
First Aid Classes 0.00 10,454 0.00 8,748 0.02 10,920 0.02 2,172
Fitness Programs 0.23 35,295 0.24 35,916 0.04 22,129 (0.20) (13,787)
Gymnastics - Youth Instructional 3.72 477,298 3.61 475,003 2.90 382,894 (0.71) (92,109)
Gymnastics - Boys & Girls Competitive (Flyers; 1.48 189,958 1.59 208,543 2.30 306,470 0.71 97,927
Yoga - Adult Programs 0.94 165,471 0.82 148,391 0.85 147,693 0.03 (698)
Yoga - Youth Programs 0.10 16,773 0.13 23,047 0.13 23,098 0.00 51
Pilates, Swiss Ball, PiYo - Adult Programs 0.75 132,641 0.90 159,715 0.25 115,952 (0.65) (43.763)
Pottery - Adult Programs 1.58 174,857 1.60 168,789 1.74 177,515 0.14 8,727
Pottery - Youth Programs 0.30 32,620 0.29 30,734 0.33 34,969 0.04 4,235
Special Interest Classes 1.32 145,811 1.31 137,981 1.13 116,680 (0.18) (21.301)
Weight Training Programs and Personal Training 1.49 149,504 2.11 227,672 1.59 233,600 (0.52) 5,928
EXPAND - Inclusion 1.44 149,413 1.44 155,065 1.17 68,990 (0.27) (86,075)
EXPAND - programs 4.31 512,305 4.31 462,231 3.58 451,029 (0.73) (11,202)
YSI - Programs 3.25 274,613 3.25 267,331 3.25 258,273 0.00 (9,058)
Athletic Field Operations (Rentals & Maint.) 7.00 810,790 7.00 910,367 6.00 900,559 (1.00) (9,808)
Adult Soccer - Leagues 0.86 130,286 0.89 147,349 0.70 139,086 (0.19) (8,263)
Adult Basketball - Leagues 0.12 17,544 0.13 21,423 0.09 18,336 (0.04) (3,087)
Adult Volleyball - Leagues and Instructior 0.22 33,843 0.20 32,503 0.17 32,853 (0.03) 350
Adult Softball - Leagues 1.48 225,249 1.44 237,971 1.21 237,576 (0.23) (395)
Adult Tennis - Instruction 0.52 79,232 0.85 140,142 0.75 150,459 (0.10) 10,317
Women's Basketball - Leagues 0.01 1,368 0.01 950 0.01 1,013 0.00 63
Adult Kickball - Leagues 0.07 9,902 0.06 9,346 0.05 8,943 (0.01) (403)
Adult Dodgeball - Leagues 0.02 2,487 0.02 3,048 0.01 2,824 (0.01) (224)
Youth Tennis - Instruction and Camps 0.85 129,490 0.48 79,259 0.44 88,365 (0.04) 9,106
Youth Basketball - Instruction 0.07 11,240 0.06 9,099 0.07 13,666 0.01 4,567
Youth Football- Instruction & Leagues 0.08 11,850 0.11 17,435 0.09 18,590 (0.02) 1,155
Youth Sports Camps 0.74 111,879 0.75 123,856 0.41 81,596 (0.34) (42,260)
Youth Volleyball - Leagues and Instructior 0.11 17,182 0.13 21,516 0.12 22,941 (0.01) 1,425
Youth Sports Programs - Instruction 0.08 11,932 0.10 16,876 0.11 21,243 0.01 4,367
Early Childhood Programs (music, supervised
play) 0.03 4,093 0.02 3,874 0.03 4,131 0.01 257
Subtotal 77.62 10,394,607 74.87 10,759,704 63.25 10,255,946 (11.62) (503.758)
Total 145.99 34,607,1231 1 139.24 24,431,3051 f 125.62 24,747,041 (13.62) 315,736
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 12,197,041 12,608,974 11,955,857 (653.117)
Operating Expenses 5,683,000 4,436,645 4,763,177 326,532
Interdepartmental Charges 1,154,839 1,096,547 1,146,973 50,426
Capital 2,363,981 3,785,523 4,368,800 583,277
Debt Service 488,584 2,177,700 2,175,900 (1,800)
Other Financing Charges 12,719,678 325,916 336,334 10,418
Total 34,607,1231 1 24,431,3051 1 24,747,0411 1 315,736
169
2011 APPROVED BUDGET
PARKS AND RECREATION DEPARTMENT
Variance
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY FUND
General Fund 3,726,640 37.00 3,978,600 37.00 4,045,209 0.00 66,609
Lottery Fund 664,900 0.00 675,000 0.00 575,000 0.00 (100,000)
.15 Cent Sales Tax 273,348 1.00 304,763 0.00 317,000 (1.00) 12,237
.25 Cent Sales Tax 17,502,712 16.87 5,916,382 17.87 6,393,667 1.00 477,284
Recreation Activity 10,391,138 74.87 10,643,238 63.25 10,053,447 (11.62) (589,791)
.25 Cent Sales Tax Bond Proceeds Fund 44,963 0 0.00 0 0.00 0
Permanent Parks 2,003,422 9.50 2,913,321 7.50 3,362,718 (2.00) 449,397
Total 145.99 34,607,1231 1 139.24 24,431,3051 1 125.62 24,747,041 (13.62) 315,736
170
PARKS AND RECREATION
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
Recreation Activity Fund
Aquatics Nuisance Species Program $75,000 0.00
Computer Replacement Expenses 70,000 0.00
Eliminate Therapeutic Recreation (71,080) (1.00)
Coordinator
Eliminate Reservoir/Aquatics
Recreation Administrator (90,388) (1.00)
Eliminate Facilities Recreation (120,610) (1.00)
Administrator
Eliminate Aquatics Recreation (57,400) (1.00)
Coordinator
Reduce golf course expenditures
through elimination of Maintenance
Person III, extension of fleet lifecycles (95,000) (1.00)
and reduction of event center
maintenance costs
Eliminate Lake Patrol Coordinator and
reduce hours of beach operations at the (22,460) (0.37)
Boulder Reservoir
Restructure Fitness and Wellness
Workgroup via elimination of (130,545) (2.25)
Recreation Leader and Recreation
Coordinators
Provide childcare services using
temporary staff rather than standard, (35,000) (1.00)
ongoing positions
Reduce Sports programming expenses (30,000) 0.00
Reduce Access and Inclusion (25,000) 0.00
programming expenses
Reduce Sports field maintenance (15,000) 0.00
expenses
Total ($547,483) (8.62)
171
ORGANIZATIONAL CHANGES/REALLOCATIONS
The department is continuing to implement strategies to close the gap between sources
and uses of funding for recreation by focusing on allocating resources (funding and
staffing) more efficiently within program areas. Recreation staffing is being decreased -
vacancies are being eliminated and the associated workload being shifted to existing staff
or eliminated. Staff is being restructured to simplify management of programs and
facilities, as well as eliminating duplication of staffing within service areas. Other
reduction strategies include using alternatives to delivering programs (e.g. utilization of
seasonal staff or contracts) and reducing non-personnel expenses. As a result, the
department is decreasing standard positions by 8.62 as described above and also
implementing reallocations that result in a decrease of 5.00 additional positions, bringing
the total decreases to 13.62.
PERFORMANCE MEASURES
The Parks and Recreation Department continues to define objective performance
measures and implement systems for tracking performance to ensure that efficiencies and
outcomes are being met. Comparing data from year-to-year will assist the Department
with operational decision-making and adjustments to service offerings accordingly.
Recreation Division
In 2010, the Recreation Program and Facilities Plan (RPFP) was approved by the Parks
and Recreation Advisory Board (PRAB). The plan established guiding principles and
policies that will guide the programs, services and facilities provided; and these offerings
will be tracked to ensure they meet performance targets. Standards for recreation
operations will be indicators of services provided. Staff has begun to collect and analyze
the following indicators:
Measure Measurement 2008 Data 2009 Data
Amount of City Total recreation $99: 1 $100: 1
funding devoted to operating
recreation expenditures per
operations capita
Amount of revenue Total recreation fees $84: 1 $78: 1
generated by and charges revenue
recreation users per capita
Percent of total 85% 78%
City's ability to recreation operating
provide recreation costs recovered by
services using recreation user fees
revenues from fees and charges
and charges vs. tax Ratio of revenues $4.50: $1 $4.55: $1
support from fees and charges
to tax support
172
Measure Measurement 2008 Data 2009 Data
Total number of 48,957 44,072
Usage trends at the rounds of golf
City's golf course Total number of 830 628
tournaments rounds
Parks and Planning Division
The parks profession has developed a standard approach to tracking performance levels.
The Parks and Planning Division continues to utilize Cartegraph, a GIS-based asset
management and time tracking system. Staff is tracking the following performance
measures:
Measure Measurement 2008 Data 2009 Data
City resources Total park 1 staff. 41 acres 1 staff: 41 acres
devoted to park maintenance staff
maintenance per acre of
(including athletic maintained urban
field complexes) park land
City funding Total park $2350: 1 $2311: 1
devoted to park maintenance
maintenance expenditures per
(including athletic park acre
field complexes)
Ratio of trees 1: 1.75 1: 1
Providing a planted to trees
removed
sustainable urban
forest Ratio of actual trees 185: 324 280: 275
planted to trees
removed
173
174
COMMUNITY PLANNING
AND SUSTAINABILITY DEPARTMENT
2011 APPROVED BUDGET
$6,954,082
MISSION STATEMENT
The Department of Community Planning and Sustainability strives to develop and implement the desired long-term
future of the natural and built environment 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 the application of the community's values and sustainability principles in guiding new
development and redevelopment in the city,
- Engaging with 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
ADMINISTRATIVE OFFICE OF THE EXECUTIVE INFORMATION
SERVICES DIRECTOR RESOURCES
F T_
LAND USE L MPREHENSIVE LOCAL
REVIEW PLANNING ENVIRONMENTAL
ACTION
Capital Other Financing
S1,700 $448,4.56 Personnel Expenses
Interdepartmental u $3,561,175
Charges <1% 6% 52%
$220,876
3%
Operating Expenses
52,721,875
39%
175
2011 APPROVED BUDGET
COMMUNITY PLANNING AND SiTSTAINABILITY DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
OFFICE OF THE EXECUTIVE DIRECTOR
Business Incentive Programs 0.00 204,614 0.00 350,000 0.00 350,000 0.00 0
Economic Vitality Program & Sponsorships 1.00 244,846 1.00 227,986 1.00 362,850 0.00 134,864
Regional Sustainability 0.70 146,545 1.60 158,480 1.68 191,925 0.08 33,445
Subtotal 1.70 596,005 2.60 736,466 2.68 904,775 0.08 168,309
ADMINISTRATIVE SERVICES
Administration 2.17 209,23 2.08 215,724 1.94 209,022 (0.14) (6,702)
Subtotal 2.17 209,23 2.08 215,724 1.94 209,022 (0.14) (6,702)
INFORMATION RESOURCES
Map Data Maintenance 0.27 23,14 0.27 24,657 0.24 23,122 (0.03) (1,535)
GIS Services 0.49 42,07 0.47 43,581 0.44 42,035 (0.03) (1,546)
Subtotal 0.76 65,22 0.74 68,238 0.68 65,157 (0.06) (3,081)
COMPREHENSIVE PLANNING
Comprehensive Planning 4.35 500,17 3.73 483,724 3.94 499,676 0.21 15,952
Historic Preservation 2.05 210,50 1.94 226,479 1.83 210,290 (0.11) (16189)
Ecological Planning 0.50 240,65 1.07 159,322 2.28 273,889 1.21 114,567
Community Sustainability 0.50 47,28 0.50 50,000 0.50 49,825 0.00 (175)
Subtotal 7.39 998,61 7.24 919,525 8.55 1,033,680 1.31 114,155
LAND USE REVIEW
Bldg Permit-Plan Review (Zoning Compliance) 7.11 666,13 7.11 751,712 6.36 665,469 (0.75) (86;243)
Bldg Permit - Site Inspection 1.25 117,55 1.26 132,655 1.12 117,436 (0.14) (15;219)
Development Review 6.62 650,151 5.97 653,870 5.92 649,503 (0.05) (4,367)
Zoning Administration 0.77 70,28 0.72 73,611 0.69 70,214 (0.03) (3,397)
Subtotal 15.75 1,504,121 15.06 1,611,848 14.09 1,502,622 (0.97) (109,226)
LOCAL ENVIRONMENTAL ACTION DIVISION
City Organization Sustainability 0.00 56,207 0.00 62,788 0.00 62,788 0.00 0
Energy Efficiency & Conservation 4.00 810,065 4.00 1,598,875 4.30 1,527,136 0.30 (71,739)
Transportation GHG Reductions 0.00 14,324 0.00 60,000 0.00 60,000 0.00 0
Waste Reduction 5.30 5,380,495 4.50 1,124,138 4.67 1,138,652 0.17 14,514
Subtotal 9.30 6,261,091 8.50 2,845,801 8.97 2,788,576 0.47 (57.225)
Operating Transfers/Cost Allocation 0.00 425,29 0.00 434,551 0.00 448,456 0.00 13,905
Total 37.07 10,059,584 36.22 6,832,153 36.91 6,952,288 0.69 120,135
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 3,376,609 3,363,805 3,561,175 197,370
Operating Expenses 1,873,550 2,917,450 2,720,081 (197;369)
Interdepartmental Charges 155,013 114,647 220,876 106,229
Capital 40,602 1,700 1,700 0
Other Financing 4,613,811 434,551 448,45611 13,905
Total 10,059,584 6,832,153 6,952,288 120,135
176
2011 APPROVED BUDGET
COMMUNITY PLANNING AND SiTSTAINABILITY DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY FUND
Planning and Development Services 26.78 3,093,945 24.12 3,110,285 23.96 3,114,443 (0.16) 4,158
General Fund 5.30 5,995,908 6.80 1,814,912 6.17 1,964,115 (0.63) 149,203
.15 Cent Sales Tax Fund 1.20 241,556 130 297,956 2.48 304,000 1.18 6,044
Climate Action Plan Fund 4.00 728,176 4.00 1,609,000 4.30 1,569,730 0.30 (39,270)
Total 37.28 10,059,585 36.22 6,832,153 36.91 6,952,288 0.69 120,135
177
COMMUNITY PLANNING AND SUSTAINABILITY
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Economic Vitality - Flexible Rebate $285,000 0.00
Program
Studies to evaluate redevelopment
opportunities $135,000 0.00
Tanning and Development Services Fund
Urban Wildlife Coordinator (funded by
multiple departments) 113,076 1.00
Reallocate from operating budget to
extend the Senior Urban Designer on 101,163 0.00
an ongoing basis
15 Cent Sales Tax Fund
Integrated Pest Management (IPM) 17,500 0.25
Coordinator
Contracts and Data Management 28,000 0.50
Administrative Specialist III 33,000 0.50
'Climate Action Fund
Extend Residential and Business
Sustainability Services positions to 157,000 0.00
coincide with the end date of the voter
approved CAP tax (March 2013)
Total $734,739 $135,000 2.25
ORGANIZATIONAL CHANGES/REALLOCATIONS
Environmental affairs, economic vitality and community sustainability were merged into
an expanded (and renamed) Department of Community Planning and Sustainability
(CP&S) in 2009, creating numerous opportunities for successful collaboration between
groups and individuals within the new department.
Reorganization of the former Office of Environmental Affairs has resulted in formation
of the new Local Environmental Action Division (LEAD) that is focused on working
with community partners, residents and businesses to achieve both energy efficiency and
waste reduction goals.
L
178
The department has also re-allocated positions to create an Office of the Executive
Director to co-locate key individuals leading cross-departmental and external partner
processes, including the new roles of Regional Sustainability Coordinator, Economic
Vitality Coordinator (formerly the business liaison) and Deputy Director for Operations.
The Urban Wildlife Coordinator and Integrated Pest Management Coordinator positions
were moved within the re-named Comprehensive Planning Division to create a team in
collaboration with the division's environmental planner.
Lastly, the division is also continuing to implement reallocations in order to increase
efficiencies across all divisions within Public Works. As a result of these changes, the
number of standard positions for the division has decreased 0.7 1, bringing the net
increase for the division to 1.54 standard positions.
Looking ahead to 2011, the Downtown University Hill Management/Parking Services
Division will be merged into the department creating increased collaboration and support
related to the city's economic vitality programs and redevelopment efforts.
PERFORMANCE MEASURES
Based on recent feedback from the Blue Ribbon Commission II, the department is adding
some intermediate measures to better reflect overall departmental performance in areas
where traditional service standard measures may not tell the full story. Additionally, as
we continue to compare ourselves with other communities, we will add metrics related to
activity levels to incorporate and reflect the factors of project complexity and community
scrutiny, which can vary substantially across communities.
ACTUAL TARGET TARGET
2009 2010 2011
Administrative Review (ADR) (i):
Percent of Administrative Reviews 47% 100% 100%
completed within 2 week time frame.
Land Use Review (LUR) (i):
Percent of Land Use Reviews with initial
response provided within 3 week time 38% 100% 100%
frame.
179
ACTUAL TARGET TARGET
2009 2010 2011
Technical Document Review (TEC) (i):
Percent of Technical Document Reviews 54% 100°/% 100%
with initial response provided within 3
week time frame.
Building-related Permits (2):
Percent of Building Permits reviewed
within the following targets:
New Residential - SFD = 40 days 47% 100% 100%
New Residential - MFD = 60 days 72% 100% 100%
New Commercial = 60 days 44% 100% 100%
Commercial Tenant Finish = 60 days 100% 100% 100%
Residential Alt/Add = 20 days 57% 100% 100%
Commercial Alt/Add = 25 days 56% 100% 100%
Commercial Tenant Remodel = 25 days 86% 100% 100%
Single/Stand Alone = 12 days 77% 100% 100%
NEW PERFORMANCE MEASURES (3):
Land Use Review for Business Licensing:
Percent of Business Licenses reviewed within 100% 100%
1 week of application.
Permits:
Percent of Sign Permits reviewed within 10
days of application. 82% 100% 100%
Percent of Wetland Permits reviewed within
three weeks of application. 100% 100% 100%
Percent of Revocable Permit and Lease
applications reviewed within 14 days of 3% 100% 100%
application.
180
ACTUAL TARGET TARGET
2009 2010 2011
Historic Preservation:
Percent of Demolition Permit applications
reviewed by the Design Review Committee 67% 100% 100%
within one week.
Percent of Demolition Permit applications
reviewed by the Landmarks Board within six 50% 100% 100%
weeks.
Percent of Landmark Alteration Certificate
applications reviewed by staff or Landmarks 54% 100% 100%
Design Review Committee within one week.
Percent of Landmark Alteration Certificate
applications reviewed the full Landmarks 64% 100% 100%
Board within six weeks.
Service Center Operations:
Percent of Skip-a-Trip applications processed
within 48 hours. 92% 100% 100%
Percent of Project Specialist telephone calls
received by 4 pm and returned the same day. 100% 100%
Environmental
Metric Tons Carbon Dioxide equivalent 120,000 150,000 175,000
(mtC02e) decreased mtC02e tons C02e mtC02e
Community Waste Diversion Rate 35% 42% 45%
Number of homes retrofit for energy efficiency 3,300
Number of business premises retrofit for
energy efficiency 1,000
(l Performance measures for development review activities are based on the actual time
an application is under review. In previous years, a tolerance of 5 calendar days was
included to recognize that staff regularly work with applicants to extend the review
period beyond the standard three weeks, particularly with complex projects and during
peaks in application activity. This adjustment has been eliminated from the 2009
181
performance measures to provide a clearer representation of reviews actually completed
within the standard review period.
For building permits, performance is based on the time an application is under review
from the date it is received.
(3) In cases where the 2009 actual column is blank, reports have not yet been developed to
report on the performance measure or programs not in place during 2009.
182
DOWNTOWN AND UNIVERSITY HILL
MANAGEMENT DIVISION/PARKING SERVICES
2011 APPROVED BUDGET
$9,986,058
MISSION STATEMENT
We serve the Downtown, University Hill and effected communities by providing quality programs, parking,
enforcement, maintenance and alternative modes services through the highest level of customer service, efficient
management and effective problem solving.
DUHMD/ PARKING SERVICES
BUSINESS PARKING PARKING OPERATIONS
ADMINISTRATION ASSISTANCE & ENFORCEMENT & MAINTENANCE
EVENTS
Other Financing
Debt Service $336,597 Personnel Expenses
$1,925,934 4% $2,620,944
19% 26%
Capital
$1,289,800
13%
Interdepartmental Operating
Charges
Expenses
$430,191
$3,382,592
4%
34%
183
2011 APPROVED BUDGET
DOWNTOWN AND UNIVERSTIY HILL MANAGEMENT DIVISION/PARKING SERVICES
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
Downtown Commercial District Fund
CAGID Administration 4.39 567,924 4.39 672,392 4.39 702,852 0.00 30,460
CAGID other operations/administration 0.90 48,276 1.07 92,213 0.90 96,463 (0.17) 4,250
CAGID Refunds 13,009 0.00 16,000 0.00 16,000 0.00 0
CAGID other operations/administration-BID 23,586 0.00 39,164 0.00 24,477 0.00 (14,687)
On Mall and Off Mall Newspaper boxes 2,886 0.03 4,842 0.00 2,873 (0.03) (1,969)
Civic Plaza 1,753 0.00 1,800 0.00 1,800 0.00 0
CAGID other events/administration-BID 38,059 0.00 38,060 0.00 38,059 0.00 (1)
CAGID Community& Downtown Improvements 8,772 0.00 110,500 0.00 235,500 0.00 125,000
CAGID Economic Vitality-BID 0.10 20,065 0.00 5,000 (0.10) (15,065)
CAGID Transportation Demand Mg 0.95 61,833 0.65 44,671 0.45 37,171 (0.20) (7,500)
CAGID/BID Eco Pass 684,930 0.00 792,173 0.00 792,173 0.00 0
CAGID Major Maintenance 1,872,740 0.00 1,264,800 0.00 1,264,800 0.00 0
CAGID Parking Operations/Maintenance 16.71 1,325,060 16.70 1,603,279 16.70 1,595,925 0.00 (7,354)
CAGID Meters 1.85 329,444 1.85 408,342 1.85 411,243 0.00 2,901
CAGID Public Information 11,335 0.00 27,000 0.00 27,000 0.00 0
CAGID Debt Service 9,147,799 0.00 957,760 0.00 1,005,817 0.00 48,057
CAGID Operating Transfer-Mall Loan 500,000 0.00 500,000 0.00 43,549 0.00 (456.451)
CAGID Operating Transfer-Cost Allocation 170,419 0.00 212,261 0.00 219,053 0.00 6,792
10th and Walnut TIF waterfall to GF 437,964 0.00 676,713 0.00 816,766 0.00 140,053
10th and Walnut - Debt 924,722 0.00 916,844 0.00 920,118 0.00 3,274
Subtotal 24.80 16,170,511 2439 8,398,879 24.29 8,256,639 (0.50) (142,240)
University Hill Commercial District Fund
UHGID Administration 0.92 135,651 0.92 123,710 0.92 127,866 0.00 4,156
UHGID other operations/administration 0.15 8,172 0.15 11,993 0.15 12,665 0.00 672
UHGID Economic Vitality/Public Information 5,800 0.00 10,000 0.00 10,000 0.00 0
UHGID EcoPass and TDM 0.00 675 0.00 675 0.00 (0)
UHGID Parking Operations & Hill Maint 2.06 153,759 2.06 186,293 2.06 187,514 0.00 1,221
UHGID Meters 0.50 93,026 0.50 109,600 0.50 108,747 0.00 (853)
UHGID Operating Transfer-Cost Allocation 37,978 0.00 43,738 0.00 45,138 0.00 1,400
Subtotal 3.63 434,386 3.63 486,010 3.63 492,605 0.00 6,595
General Fund
General Fund Administration 0.64 67,367 0.64 75,763 1.14 129,282 0.50 53,519
GF Public Events 0.50 57,324 0.50 52,685 0.50 52,815 0.00 130
GF BID EcoPass 69,912 moved to Downtown Commercial District Fund
GF Parking Enforcement 11.00 714,952 11.00 812,909 11.00 815,153 0.00 2,243
GF Operations/Maint 0.00 4,500 0.00 4,500 0.00 0
GF Meters 0.65 134,377 0.65 149,391 0.65 147,794 0.00 (1,596)
GF Neighborhood Permit Parking 1.04 76,856 1.04 85,574 1.04 87,270 0.00 1,696
Subtotal 13.83 1,120,788 13.83 1,180,822 14.33 1,236,814 0.50 55,992
Total 42.26 17,725,685 42.25 10,065,711 42.25 9,986,058 0.00 (79,653)
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 2,310,951 2,584,397 2,620,944 36,547
Operating Expenses 2,568,512 3,123,899 3,382,592 258,693
Interdepartmental Charges 411,814 422,751 430,191 7,441
Capital 1,785,571 1,275,204 1,289,800 14,596
Debt Service 1,240,365 1,874,604 1,925,934 51,330
Other Financing 9,408,472 784,856 336,596 (448,260)
Total 17,725,685 10,065,711 9,986,058 (79,653)
BUDGET BY FUND
Downtown Commercial District Fund 24.80 16,170,511 24.79 8,398,879 24.29 8,256,638 (0.50) (142.241)
University Hill Commercial District Fund 3.63 434,386 3.63 486,010 3.63 492,605 0.00 6,595
General Fund 13.83 1,120,788 13.83 1,180,822 14.33 1,236,815 0.50 55,993
Total 42.26 17,725,685 42.25 10,065,711 42.25 9,986,058 0.00 (79,653)
184
DOWNTOWN AND UNIVERSITY HILL MANAGEMENT DIVISION
PARKING SERVICES
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund, CAGID Fund, UHGII) Fund
No Changes $0 $0 0.00
Total $0 $0 0.00
ORGANIZATIONAL CHANGES/REALLOCATIONS
Looking ahead to 2011, the Downtown University Hill Management/Parking Services
Division will be merged with Community Planning and Sustainability, creating increased
collaboration and support related to the city's economic vitality programs and
redevelopment efforts.
PERFORMANCE MEASURES
DUHMD/PS is proposing the following outcomes and evaluation methods that reflect the
mission and work of our division. Through the work on the division's Master Planning
process, these might change or be modified. Most evaluation methods can be
accomplished using staff time; some have a budget impact.
Outcomes:
Provide quality and cost effective parking services to citizens, customers, residents,
businesses, CU students, retail and office workers, faith community and visitors to
Boulder.
Potential and current evaluation methods:
Public feedback: Downtown Boulder User Survey - biannual survey
Cost recovery percentage - data collection annually
Utilization tracking - data collection annually
Neighborhood Parking Permit Annual Report - data collection annually
Customer Survey - see results below
Offer efficient and effective maintenance of parking garage and lots, public right of way
in the University Hill Commercial District and on-street meters/paystations to meet the
needs of the commercial areas and to protect and enhance the infrastructure investment.
Potential and current evaluation methods:
Uni Hill Business Feedback -annual survey
185
Maintenance costs per parking space - data collected annually
Tracking of maintenance efforts - monitored
Replacement budgets - monitored annually
Condition ratings of facilities and equipment
Provide efficient and effective financial management.
Evaluation method:
District bond ratings - periodic
Provide cost effective alternatives to constructing parking to meet the transportation
needs of citizens, retail and office workers, faith community and visitors to Boulder; and
reduce congestion, pollution and VMT.
Evaluation methods:
Downtown Employee Alternative Mode percentage - biannual survey
EcoPass pick up rate - data collected annually
Downtown Boulder User Survey percentage of alt mode use - biannual
survey
Bike parking utilization surveys - periodic surveys
Participate in programs and initiatives to support the economic viability of the downtown
and Uni Hill area.
Potential evaluation methods:
Business assistance contacts - track annually
Provide efficient and effective parking management through ordinance enforcement,
education, and customer service.
Potential and current evaluation methods:
Hours of enforcement in the NPP's - data collected annually
Percentage of violations based on pay station utilization - data collected
annually
Numbers of violations - data collected annually
Provide public space management to facilitate and enhance community interaction,
livability and enjoyment, and support tourism.
Potential evaluation methods:
Event performance data - data collected annually
Economic impact of visitors - Boulder Convention and Visitors' Bureau
DUHMD/PS regularly conducts a customer survey. We ask questions that will help us
evaluate our products, our customer service, our advertising and to determine the impact
of our education and outreach programs. We continue to monitor and update our survey.
Results from a few sample questions are included below.
186
ACTUAL TARGET TARGET
2009 2010 2011
1. Do you know that the City Parking
garages are FREE on Saturday and 83% 90% 92%
Sunday?
2. Are you aware that many
downtown businesses validate 38% 50% 55%
parking?
3. Were you satisfied with the service 98% 99% 99%
you received?
4. Are you aware that paid parking at
all paystations includes a 5 minute 52% 55% 60%
grace period?
187
188
PUBLIC WORKS DEPARTMENT
2011 APPROVED BUDGET
$92,881,509
PUBLIC WORKS
L L TRANSPORTATION DEVELOPMENT & UTILITIES
SUPPORT SERVICES
Development &
Support Services
$21,434,059
23%
Utilities
$49,433,961
53%
Transportation
$22,013,489
24%
189
2011 APPROVED BUDGET
PUBLIC WORKS DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
DIVISION
Development & Support Services 79.23 21,483,870 72.70 19,918,816 71.25 21,434,059 (1.45) 1,515,243
Transportation 68.69 28,916,388 67.10 24,685,106 59.28 22,013,489 (7.82) (2,671,617)
Utilities 156.23 53,037,079 155.90 47,930,258 154.84 49,433,961 (1.06) 1,503,703
Total 304.15 103,437,337 295.70 92,534,180 285.37 92,881,509 (10.33) 347,329
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 24,402,064 24,737,566 23,952,803 (784,763)
Operating Expenses 28,982,106 24,156,097 25,033,513 877,416
Interdepartmental Charges 4,697,494 4,438,886 4,320,846 (118,040)
Capital 28,961,323 22,542,721 23,711,311 1,168,590
Debt Service 10,942,942 11,253,449 10,317,452 (935,997)
Other Financing 5,451,407 5,405,461 5,545,584 140,123
Total 103,437,337 92,534,180 92,881,509 347,329
BUDGET BY FUND
General 13.08 3,277,289 13.08 3,606,631 13.13 4,027,337 0.05 420,706
Capital Development 0.00 26,502 0.00 600,568 0.00 201,215 0.00 (399;353)
Planning & Development Services 49.78 5,500,346 43.25 5,631,150 41.75 5,571,815 (1.50) (59,335)
.25 Cent Sales Tax 0.00 451,051 0.00 450,262 0.00 450,262 0.00 0
Airport 1.20 557,067 1.20 433,371 1.20 1,387,033 0.00 953,662
Transportation 67.59 26,654,001 66.00 23,669,637 58.18 19,951,636 (7.82) (3,718,001)
Transportation Development 0.20 1,748,733 0.20 622,733 0.20 713,560 0.00 90,827
Transit Pass General Improvement District 0.00 12,508 0.00 13,229 0.00 14,207 0.00 978
Fire Training Center Construction Fund 0.00 4,991,776 0.00 0 0.00 0 0.00 0
Water Utility 75.67 29,967,891 75.13 26,727,342 74.96 27,744,597 (0.17) 1,017,255
Wastewater Utility 58.81 13,558,616 58.91 14,711,808 57.59 15,080,158 (1.32) 368,350
Stormwater/Flood Management Utility 20.95 9,321,048 21.06 6,318,254 21.49 6,435,755 0.43 117,501
Fleet 14.87 5,056,658 14.87 8,201,343 14.82 7,601,527 (0.05) (599,816)
Equipment Replacement 0.35 527,691 0.35 513,580 035 1,870,308 0.00 1,356,728
Facility Renovation & Replacement 1.65 1,786,160 1.65 1,034,272 1.70 1,832,099 0.05 797,827
Total 304.15 103,437,337 295.70 92,534,180 285.37 92,881,509 (10.33) 347,329
190
DIVISION OF
DEVELOPMENT AND SUPPORT SERVICES
2011 APPROVED BUDGET
$21,434,059
MISSION STATEMENT
The mission of Development and Support Services is
• to effectively assist customers in a regulatory environment while preserving public health, safety
and environmental quality for our community overall, through the efficient administration of
codes and standards,
• to provide quality facilities and asset management (FAM) services to City departments for the
design, construction and maintenance of facilities,
• to effectively maintain the City's fleet while balancing customer and community values.
DEVELOPMENT AND SUPPORT SERVICES
DEVELOPMENT SERVICES SUPPORT SERVICES
ADMINISTRATIVE SERVICES FACILITIES & ASSET MGMT
INFORMATION RESOURCES FLEET SERVICES
ENGINEERING REVIEW
BUILDING CONSTRUCTION &
CODE ENFORCEMENT
Other Financing
$1,272,037 Personnel Expenses
Capital 600 $6,239,883
$7,068,390 29%
33%
Interdepartmental Operating Expenses
Charges $5,661,793
$1,191,957 26%
6%
191
2011 APPROVED BUDGET
PUBLIC WORKS DEPARTMENT
DEVELOPMENT AND SUPPORT SERVICES
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
DEVELOPMENT SERVICES
Administrative Services
Administrative Services 4.22 409,981 3.48 384,190 3.54 406,267 0.06 22,077
Subtotal 4.22 409,981 3.48 384,190 3.54 406,267 0.06 22,077
Information Resources
Map Data Maintenance 0.53 45,387 0.45 43,913 0.44 44,976 (0.01) 1,063
GIS Services 0.95 82,568 0.78 77,617 0.80 81,820 0.02 4,203
Subtotal 1.48 127,955 1.23 121,530 1.24 126,796 0.01 5,266
Engineering Review
Development Review 5.77 569,642 4.75 553,743 4.84 564,481 0.09 10,738
Engineering Permits 10.18 933,252 8.32 883,834 8.54 924,798 0.22 40,964
Subtotal 15.95 1,502,894 13.07 1,437,577 13.38 1,489,279 0.31 51,702
Building Construction and Code Enforcement
Building Permit- Plan Review 12.78 1,240,795 11.20 1,264,488 10.72 1,229,555 (0.48) (34,933)
Building Permit - Inspection 8.14 789,597 7.18 808,242 6.83 782,444 (0.35) (25,798)
Building Permit - Code Enforcement 1.17 112,800 1.03 115,463 0.98 111,778 (0.05) (3,685)
Building Permit - Contractor Licensing 1.17 112,800 1.03 115,463 0.98 111,778 (0.05) (3,685)
Environmental and Zoning Enforcement 3.26 318,613 3.73 418,727 2.73 315,727 (1.00) (103,000)
Rental Housing Licensing and Enforcement 1.61 128,825 1.31 121,931 1.35 127,658 0.04 5,727
Subtotal 28.13 2,703,430 25.47 2,844,314 23.59 2,678,940 (1.88) (165,374)
Operating Transfers/Cost Allocation 756,086 843,539 870,533 0.00 26,994
Total Development Services 49.78 5,500,346 43.25 5,631,150 41.75 5,571,815 (1.50) (59,335)
SUPPORT SERVICES
Facilities & Asset Management
GENERAL:
FAM Administration 1.42 208,293 1.42 202,054 1.42 207,776 0.00 5,722
Facility Operations & Maintenance
(projects<$3000) 7.51 1,057,778 7.51 1,085,777 7.51 1,482,691 0.00 396,914
Facility Major Maintenance (projects >$3,000) 2.85 1,208,863 2.85 1,550,970 2.90 1,522,749 0.05 (28,221)
Dushanbe Teahouse Maintenance (projects >
$3,000) 0.00 70,576 0.00 50,696 0.00 50,696 0.00 0
Facility Energy Management 0.00 402,726 0.00 391,888 0.00 434,365 0.00 42,477
Facility Custodial Services 0.80 195,449 0.80 206,255 0.80 208,557 0.00 2,302
0.00
CAPITAL DEVELOPMENT: 0.00
Cost Allocation 0.00 26,502 0.00 20,568 0.00 21,215 0.00 647
CIP 0.00 0 0.00 580,000 0.00 180,000 0.00 (400,000)
.25 CENT SALES TAX
Facility Operations & Maintenance (projects <
$3000) 0.00 287,997 0.00 227,468 0.00 227,468 0.00 0
Facility Major Maintenance (projects > $3,000)
0.00 163,054 0.00 222,794 0.00 222,794 0.00 0
FIRE TRAINING CENTER: 0.00 4,991,776 0.00 0 0.00 0 0.00 0
192
2011 APPROVED BUDGET
PUBLIC WORKS DEPARTMENT
DEVELOPMENT AND SUPPORT SERVICES
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
EQUIPMENT REPLACEMENT.
Administration 0.35 21,603 0.35 33,667 0.35 33,954 0.00 287
Cost Allocation 0.00 23,744 0.00 16,648 0.00 17,181 0.00 533
Equipment Replacement (non-fleet) 0.00 482,344 0.00 463,265 0.00 1,819,173 0.00 1,355,908
FACILITY RENOVATION & REPLACEMENT:
Administration 0.15 16,400 0.15 16,432 0.20 22,147 0.05 5,715
Cost Allocation 0.00 57,127 0.00 42,589 0.00 43,952 0.00 1,363
Facility Renovation & Replacement: non-CIP 0.63 428,740 0.63 406,250 0.63 381,000 0.00 (25,250)
CIP 0.87 1,283,894 0.87 569,000 0.87 1,385,000 0.00 816,000
Subtotal 14.58 10,926,866 14.58 6,086,322 14.68 8,260,717 0.11 2,174,396
FLEET
FLEET OPERATING:
Administration 1.62 150,445 1.62 152,241 1.57 178,362 (0.05) 26,121
Cost Allocation 0.00 223,635 0.00 2311945 0.00 239,367 0.00 7,422
Fleet Operations - Repair 8.40 1,167,619 8.40 1,631,931 8.40 1,604,672 0.00 (27,259)
Fleet Operations - Preventative Maintenance 2.10 291,905 2.10 407,983 2.10 401,168 0.00 (6,815)
Fleet Operations - Fueling 0.50 562,445 0.50 1,041,825 0.50 1,042,969 0.00 1,144
Radio Shop and Communications Support 2.00 277,531 2.00 296,334 2.00 297,061 0.00 727
FLEET REPLACEMENT:
Administration 0.25 26,970 0.25 27,387 0.25 27,684 0.00 297
Cost Allocation 0.00 74,545 0.00 77,315 0.00 79,789 0.00 2,474
Fleet Replacement 0.00 2,281,563 0.00 4,334,383 0.00 3,730,455 0.00 (603,928)
Subtotal 14.87 5,056,658 14.87 8,201,343 14.82 7,601,527 (0.05) (599,817)
Total Support Services 29.45 15,983,524 29.45 14,287,665 29.50 15,862,244 0.05 1,574,580
Total 79.23 21,483,870 72.70 19,918,815 71.25 21,434,059 (1.45) 1,515,244
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 6,214,648 6,293,525 6,239,883 (53,642)
Operating Expenses 4,505,901 5,324,917 5,661,793 336,876
Interdepartmental Charges 1,506,390 1,161,973 1,191,957 29,984
Capital 7,865,292 5,905,796 7,068,390 1,162,594
Other Financing 1,391,639 1,232,604 1,272,037 39,433
Total 21,483,870 19,918,815 21,434,059 1,515,244
BUDGET BY FUND
General 12.58 3,143,686 12.58 3,487,641 12.63 3,906,833 0.05 419,192
Capital Development 0.00 26,502 0.00 600,568 0.00 201,215 0.00 (399,353)
Planning & Development Services 49.78 5,500,346 43.25 5,631,150 41.75 5,571,815 (1.50) (59,335)
.25 Cent Sales Tax 0.00 451,051 0.00 450,262 0.00 450,262 0.00 0
Fire Training Center 0.00 4,991,776 0.00 0 0.00 0 0.00 0
Fleet 14.87 5,056,658 14.87 8,2017343 14.82 7,601,527 (0.05) (599,816)
Equipment Replacement 0.35 527,691 0.35 513,580 0.35 1,870,308 0.00 1,356,728
Facility Renovation & Replacement 1.65 1,786,160 1.65 1,034,271 1.70 1,832,099 0.05 797,828
Total 79.23 21,483,870 72.70 19,918,815 71.25 21,434,059 (1.45) 1,515,244
193
PUBLIC WORKS DEPARTMENT
DIVISION OF DEVELOPMENT AND SUPPORT SERVICES
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Facility maintenance, renovation and $380,000 $0 0.00
replacement
Reallocate nighttime noise and
nuisance enforcement from (103,000) $0 (1.00)
PW/Develo ment & Support Services
Total $277,000 $0 (1.00)
ORGANIZATIONAL CHANGES/REALLOCATIONS
The division is also continuing to implement reallocations in order to increase
efficiencies across all divisions within Public Works. As a result of these changes, the
number of standard positions for the division has decreased another 0.50, bringing the
total decrease to 1.50.
PERFORMANCE MEASURES
Based on recent feedback from the Blue Ribbon Commission II, the department is adding
some intermediate measures to better reflect overall departmental performance in areas
where traditional service standard measures may not tell the full story. Additionally, as
we continue to compare ourselves with other communities, we will add metrics related to
activity levels to incorporate and reflect the factors of project complexity and community
scrutiny, which can vary substantially across communities.
ACTUAL TARGET TARGET
2009 2010 2011
Fleet Services
1. Repairs returned for rework 0.34% <1% <1%
2. Increase miles traveled between road calls 93,678 >60,000 >60,000
miles miles miles
194
ACTUAL TARGET TARGET
2009 2010 2011
FAM
1. Maintenance Backlog cl) $5,507,417 $4,000,000 $5,326,000
2. Funding Level for Major Maintenance / 1.44% CRV 2%CRV 2% CRV
Facility Renovation & Replacement (2)
3. Funding Level for Operations & 2.00% CRV 2.5% CRV 2.5% CRV
Maintenance (3)
Development Services
Administrative Review (ADR) (4):
Percent of Administrative Reviews 47% 100% 100%
completed within 2 week timeframe.
Land Use Review (LUR) (4):
Percent of Land Use Reviews with initial
response provided within 3 week 38% 100% 100%
timeframe.
Technical Document Review (TEC) (4):
Percent of Technical Document Reviews 54% 100% 100%
with initial response provided within 3
week timeframe.
Building-related Permits (5):
Percent of Building Permits reviewed
within the following targets:
New Residential - SFD = 40 days 47% 100% 100%
New Residential - MFD = 60 days 72% 100% 100%
New Commercial = 60 days 44% 100% 100%
Commercial Tenant Finish = 60 days 100% 100% 100%
Residential Alt/Add = 20 days 57% 100% 100%
Commercial Alt/Add = 25 days 56% 100% 100%
Commercial Tenant Remodel = 25 days 86% 100% 100%
Single/Stand Alone = 12 days 77% 100% 100%
195
ACTUAL TARGET TARGET
2009 2010 2011
Code Enforcement
Percent of initial enforcement field
inspections performed within 3 calendar 74% 100% 100%
days of receipt of complaint.
Percent of complaints for which all
investigation and action by Environmental
Enforcement Officers is completed with 84% 100% 100%
30 calendar days.
Percent of complaints for which all
investigation and action by Zoning Officers 73% 100% 100%
is completed with 60 calendar days.
NEW PERFORMANCE MEASURES (61: ACTUAL TARGET TARGET
2009 2010 2011
Development Review:
Percent of Business Licenses reviewed within 1 100% 100%
week of application.
Permits:
Percent of Floodplain Permits in conveyance
and high hazard flood zones reviewed within 3 71% 100% 100%
weeks of application.
Percent of Right of Way and Utility permits
reviewed within 48 hours of application. 40% 100% 100%
Percent of Sign Permits reviewed within 10
days of application. 82% 100% 100%
Percent of Wetland Permits reviewed within
three weeks of application. 100% 100% 100%
Percent of Revocable Permit and Lease
applications reviewed within 14 days of 3% 100% 100%
application.
196
NEW PERFORMANCE MEASURES (6): ACTUAL TARGET TARGET
2009 2010 2011
Inspections:
Percent of building inspections performed
within 24 hours of the request. 96% 100% 100%
Percent of Right-of-Way and Utility
inspections performed within 24 hours of the 100% 100%
request.
Licensing:
Percent of contractor licenses processed within
24 hours of application.
98% 100% 100%
Percent of rental housing licenses processed
within 3 days of application.
100% 100%
Service Center Operations:
Percent of Skip-a-Trip applications processed
within 48 hours. 92% 100% 100%
Percent of Project Specialist telephone calls
received before 4 p.m. returned the same day. 100% 100%
(l) A Maintenance backlog of $4 million corresponds to the transition point where overall condition rating
of General Fund facilities goes from "good" to "fair." A maintenance backlog of $8 million corresponds to
the transition point where the overall condition rating of General Fund facilities goes from "fair" to "poor."
(z) The industry standard funding level for Major Maintenance (MM) / Facility Renovation and
Replacement (FR&R) is 2% current replacement value (CRV).
c+) The industry standard funding level for Operations and Maintenance (O&M) is 2.5% of the current
replacement value (CRV).
(4) Performance measures for development review activities are based on the actual time an application is
under review. In previous years, a tolerance of 5 calendar days was included to recognize that staff
regularly work with applicants to extend the review period beyond the standard three weeks, particularly
with complex projects and during peaks in application activity. This adjustment has been eliminated from
the 2009 performance measures to provide a clearer representation of reviews actually completed within
the standard review period.
(5) For building permits, performance is based on the time an application is under review from the date it is
received.
(6) As part of the P&DS Strategic Plan, sixteen new performance measures have been added. In cases where
the 2009 actual column is blank, reports have not yet been developed to report on the performance measure.
197
198
DIVISION OF TRANSPORTATION
2011 APPROVED BUDGET
$22,013,489
MISSION STATEMENT
The Transportation Division provides 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; maintains streets and bikeways; and maintains the municipal airport
to provide for safe and efficient aircraft operations.
TRANSPORTATION
PLANNING &
ADMINISTRATION OPERATIONS
L RANSPORTATION CAPITAL
AIRPORT IMPROVEMENT PROJECT
MAINTENANCE PROGRAM MANAGEMENT
Other Financing
Debt Service $1,582,863
$9,605 7% Personnel Expenses
<1 % $5,003,768
Capital
23%
$6,428,551
29%
Interdepartmental Charges Operating Expenses
$1,441,227 57,547,475
7% 34%
199
2011 APPROVED BUDGET
TRANSPORTATION DIVISION
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
Operating Transfers
Cost Allocation/Transfers 0.00 1,454,925 0.00 1,534,651 0.00 1,592,468 0.00 57,817
Subtotal 0.00 1,454,925 0.00 1,534,651 0.00 1,592,468 0.00 57,817
Capital Payments
Boulder Transit Village - Debt Payments 0.00 123,392 0.00 133,062 0.00 9,605 0.00 (123,457)
Subtotal 0.00 123,392 0.00 133,062 0.00 9,605 0.00 (123,457)
Transportation Planning and Operations
Traffic Engineering 1.81 185,354 1.81 217,363 0.81 137,006 (1.00) (80,357)
Street Lighting 030 1,162,066 030 1,120,924 0.30 1,275,024 0.00 154,100
Signs & Markings 6.51 1,043,310 5.51 1,173,963 5.51 1,176,976 0.00 3,013
Signal Maintenance & Upgrade 5.56 1,013,825 5.56 1,037,054 4.56 944,162 (1.00) (92,892)
Transportation System Management 038 44,785 0.38 36,983 0.38 36,885 0.00 (98)
Transit Operations 0.69 3,027,896 1.19 2,924,772 1.19 2,984,915 0.00 60,143
Travel Demand Management 4.50 832,224 3.74 778,649 2.74 734,675 (1.00) (43,974)
Regional and Master Planning 1.81 376,025 1.81 314,449 1.81 320,534 0.00 6,085
Bike & Pedestrian Planning 1.88 334,288 1.88 333,710 1.88 334,323 0.00 613
Forest Glen GID (Eco-Pass) 0.00 12,508 0.00 13,229 0.00 14,207 0.00 978
Subtotal 23.45 8,032,279 22.19 7,951,097 19.19 7,958,707 (3.00) 7,610
Project Management
Sidewalk Repair Program 0.76 270,494 0.76 247,054 0.76 246,364 0.00 (690)
Street Repair and Maintenance 14.80 3,857,925 14.80 4,088,531 10.80 3,723,999 (4.00) (364,532)
3rd Party Construction 0.00 140,819 0.00 300,000 0.00 300,000 0.00 0
Subtotal 15.56 4,269,237 15.56 4,635,585 11.56 4,270,363 (4.00) (365,222)
Transportation Maintenance
Graffiti Maintenance 1.59 65,083 1.59 78,342 1.59 77,714 0.00 (629)
Bikeways/Multi-Use Path Maintenance 3.87 482,336 3.87 540,594 3.87 557,546 0.00 16,952
Median Maintenance 7.75 570,402 7.75 721,003 6.75 671,471 (1.00) (49,531)
Street Sweeping 3.87 351,409 3.87 444,255 3.87 449,109 0.00 4,854
Street Snow & Ice Control 3.35 983,006 335 948,370 3.35 947,092 0.00 (1,278)
Subtotal 20.43 2,452,236 20.43 2,732,563 19.43 2,702,932 (1.00) (29,632)
Airport
Airport Operations 1.00 166,720 1.00 168,187 1.00 171,338 0.00 3,151
Airport Maintenance 0.00 260,950 0.00 148,748 0.00 148,748 0.00 0
Subtotal 1.00 427,670 1.00 316,935 1.00 320,086 0.00 3,151
200
2011 APPROVED BUDGET
TRANSPORTATION DIVISION
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
Capital Improvement Program
Capital Improvement Program 4.05 11,435,069 4.05 6,664,000 4.05 4,421,368 0.00 (2,242,632)
Subtotal 4.05 11,435,069 4.05 6,664,000 4.05 4,421,368 0.00 (2.242,632)
Transportation Administration
Division Administration & Support Services 4.20 721,579 3.87 717,213 4.05 737,960 0.18 20,748
Subtotal 4.20 721,579 3.87 717,213 4.05 737,960 0.18 20,748
Total 68.69 28,916,388 67.10 24,685,106 59.28 22,013,489 (7.82) (2,671,617)
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 5,779,098 5,332,276 5,003,768 (328,508)
Operating Expenses 10,963,888 7,367,440 7,547,475 180,035
Interdepartmental Charges 1,483,841 1,654,692 1,441,227 (213,465)
Capital 9,110,399 8,662,985 6,428,551 (2,234,434)
Debt Service 123,392 133,062 9,605 (123,457)
Other Financing 1,455,770 1,534,651 1,582,863 48,212
ota 28,916,388 24,685,106 22,013,489 (2,671,617)
BUDGET BY FUND
General Fund 0.50 115,938 0.50 118,990 0.50 120,504 0.00 1,514
Airport Fund 1.20 557,067 1.20 433,371 1.20 1,387,033 0.00 953,662
Transportation Fund 66.79 26,482,142 6520 23,496,783 57.38 19,778,185 (7.82) (3,718,598)
Transportation Development Fund 0.20 1,748,733 0.20 622,733 0.20 713,560 0.00 90,827
Transit Pass General Improvement District 0.00 12,508 0.00 13,229 0.00 14,207 0.00 978
Total 68.69 28,916,388 67.10 24,685,106 59.28 22,013,489 (7.82) (2,6711617)
201
PUBLIC WORKS
TRANSPORTATION DIVISION
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
Transportation Fund
Reallocate three maintenance positions
from personnel to operating expenses
since existing staff and contract (3.00)
services will be used to provide the
service
Reduction in fleet size resulting from
$(35,982) $(309,873)
efficiency analysis
Eliminate median maintenance position (44,421) (1.00)
Eliminate street maintenance person (45,464) (1.00)
Eliminate traffic technician position
and associated vehicle (86,303) (1.00)
Eliminate transportation planner (45,428) (1.00)
position
Eliminate sign technician position and (107,185) (1.00)
associated vehicle
Increase street lighting budget 155,250
Total $(209,533) ($309,873) (8.00)
ORGANIZATIONAL CHANGES/REALLOCATIONS
The division is also continuing to implement reallocations in order to increase
efficiencies across all divisions within Public Works. As a result of these changes, the
number of standard positions for the division has decreased another 0.08, bringing the
total decrease to 7.92.
202
PERFORMANCE MEASURES
Actual Target Target
2009 2010 2011
1. Daily vehicle miles of
travel (VMT) in Boulder
Valley: maintain at 1994 2.46 Million 2.46 Million 2.64 Million
levels (2.46M).
2. Modal shift - Reduce SOV
travel to 25% of trips by 37% 34% 35%
2025.
3. Transportation System
Performance: maintain
average drive times; 19% 20% 20%
maintain congestion at
20% of the system.
4. Of total number of
potholes reported, the
number of potholes filled 52% 95% 95%
within one business day.
5. Of total number of
sidewalk trip hazards
reported, the number of 42% 95% 95%
hazards repaired within
one business day.
203
204
DIVISION OF UTILITIES
2011 APPROVED BUDGET
$49,433,963
MISSION STATEMENT
The Utilities Division's mission is to provide quality water services, as desired by the community, in a
manner which protects human and environmental health and emphasizes efficient 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
UTILITIES
PLANNING & PROJECT
ADMINISTRATION MANAGEMENT
WATER RESOURCES WATER TREATMENT WASTEWATER TREATMENT
WATER QUALITY
ENVIRONMENTAL SERVICES SYSTEM MAINTENANCE
Other Financing
$2,690,684 Personnel Expenses
Debt Service ° ° S12,709,156
$10,307,847 26%
21%
Captial
$10,214,370 Operating Expenses
Interdepartmental S11,824,245
21% Charges 24%
$1,687,661
3%
205
2011 APPROVED BUDGET
PUBLIC WORKS DEPARTMENT
UTILITIES DIVISION
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
Operating Transfers
Cost Allocation/ Transfers 0.00 2,629,264 0.00 2,608,206 0.00 2,690,684 0.00 82,478
Subtotal 0.00 2,629,264 0.00 2,608,206 0.00 2,690,684 0.00 82,478
Administration
Division Administration 6.77 838,916 6.44 1,239,840 5.62 1,168,856 (0.82) (70,984)
Billing Services 5.75 737,601 5.75 774,996 5.75 793,358 0.00 18,362
Subtotal 12.52 1,576,517 12.19 2,014,836 11.37 1,962,214 (0.82) (52,622)
Planning & Project Management
Planning & Project Management 5.41 1,078,387 5.41 1,486,080 6.17 1,530,640 0.76 44,560
Flood Management 0.75 615,977 0.75 464,384 0.75 465,732 0.00 1,348
Subtotal 6.16 1,694,364 6.16 1,950,464 6.92 1,996,372 0.76 45,908
Water Resources
Water Resources Operations 2.00 1,304,091 2.00 1,199,615 2.00 1,220,955 0.00 21,340
Raw Water Facilities 2.00 323,672 2.00 356,661 2.00 359,556 0.00 2,895
Hydroelectric Operations 3.00 416,686 3.00 421,867 3.00 424,046 0.00 2,179
Subtotal 7.00 2,044,449 7.00 1,978,143 7.00 2,004,557 0.00 26,414
Water Treatment
Betasso Treatment Plant 15.25 2,389,218 16.25 2,503,414 16.00 2,467,700 (0.25) (35,714)
Boulder Reservoir Treatment Plant 10.75 1,614,646 9.75 1,763,889 10.00 1,826,220 0.25 62,331
Subtotal 26.00 4,003,864 26.00 4,267,303 26.00 4,293,920 0.00 26,617
Water Quality Environmental Services
Water Quality Operations 6.83 797,293 6.78 869,198 6.78 873,887 0.00 4,689
Water Conservation 1.66 251,389 1.66 391,875 1.66 443,829 0.00 51,954
Wastewater Quality Operations 4.12 475,175 4.09 566,092 4.09 511,235 0.00 (54,857)
Industrial Pretreatment 3.66 346,671 3.66 358,000 3.66 357,497 0.00 (503)
Stormwater Quality Operations 3.72 432,841 3.55 467,159 3.80 428,812 0.25 (38,347)
Stormwater Permit Compliance 1.76 286,164 2.01 352,729 1.76 340,817 (0.25) (11,912)
Hazardous Materials Management 0.00 215,227 0.00 295,193 0.00 295,193 0.00 0
Subtotal 21.75 2,804,760 21.75 3,300,246 21.75 3,251,270 0.00 (48,976)
System Maintenance
Distribution System Maintenance 14.95 1,778,015 14.95 2,029,657 14.95 1,964,315 0.00 (65,342)
Collection System Maintenance 14.59 1,253,192 14.59 1,682,120 14.59 1,687,414 0.00 5,294
Storm Sewer Maintenance 5.55 545,788 5.55 605,843 5.55 624,746 0.00 18,903
Flood Channel Maintenance 2.55 235,876 2.55 291,414 2.55 290,673 0.00 (741)
Meter Operations 7.36 900,338 7.36 1,152,128 7.36 1,149,472 0.00 (2,656)
Subtotal 45.00 4,713,209 45.00 5,761,162 45.00 5,716,620 0.00 (44,542)
L
206
2011 APPROVED BUDGET
PUBLIC WORKS DEPARTMENT
UTILITIES DIVISION
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
Wastewater Treatment
Treatment Plant Operations 26.00 3,841,816 26.00 4,253,853 25.00 4,022,528 (1.00) (231,325)
Marshall Landfill Operations 0.00 29,520 0.00 31,749 0.00 41,749 0.00 10,000
Biosolids Operations 5.00 934,837 5.00 1,100,382 5.00 1,120,797 0.00 20,415
Subtotal 31.00 4,806,173 31.00 5,385,984 30.00 5,185,074 (1.00) (200,910)
Capital Payments
Debt Service & Windy Gap 0.00 13,116,681 0.00 13,599,919 0.00 12,861,386 0.00 (738,533)
Subtotal 0.00 13,116,681 0.00 13,599,919 0.00 12,861,386 0.00 (738,533)
Capital Improvement Program
Capital Improvement Program 6.80 15,647,798 6.80 7,063,995 6.80 9,471,864 0.00 2,407,869
Subtotal 6.80 15,647,798 6.80 7,063,995 6.80 9,471,864 0.00 2,407,869
Total 156.23 53,037,079 155.90 47,930,258 154.84 49,433,963 (1.06) 1,503,703
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 12,408,318 13,111,764 12,709,156 (4027608)
Operating Expenses 13,512,317 11,463,740 11,824,245 360,505
Interdepartmental Charges 1,707,263 1,622,221 1,687,661 65,440
Capital 11,985,633 7,973,940 10,214,370 2,240,430
Debt Service 10,819,550 11,120,387 10,307,847 (812,540)
Other Financing 2,603,998 2,638,206 2,690,684 52,478
Total 53,037,079 47,930,258 49,433,963 1,503,705
BUDGET BY FUND
General 0.00 17,665 0.00 0 0.00 0 0.00 0
Transportation 0.80 171,859 0.80 172,854 0.80 173,451 0.00 597
Water Utility 75.67 29,967,891 75.13 26,727,342 74.96 27,744,598 (017) 1,017,256
Wastewater Utility 58.81 13,558,616 58.91 14,711,808 57.59 15,080,159 (1.32) 368,351
Stormwater/ Flood Utility 20.95 9,321,048 21.06 6,318,254 21.49 6,435,755 0.43 117,501
Total 156.23 53,037,079 155.90 47,930,258 154.84 49,433,963 (1.06) 1,503,705
L ~ 1
207
PUBLIC WORKS DEPARTMENT
UTILITIES DIVISION
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
Water Utility Fund
Nederland Wastewater Treatment $ 17,300 0.00
Facility operating costs
Wastewater Utility Fund
Debt Service for revenue bonds to be
issued Aug-Oct 2010 for Wastewater 715,500
Treatment Plant Improvements
Eliminate maintenance position in the (44,069) (1.00)
treatment plant
Total $688,731 $0 (1.00)
ORGANIZATIONAL CHANGES/REALLOCATIONS
The division is also continuing to implement reallocations in order to increase
efficiencies across all divisions within Public Works. As a result of these changes, the
number of standard positions for the division has decreased another 0. 16, bringing the
total decrease to 1.16.
PERFORMANCE MEASURES
In addition to the four performance measures listed below, Utilities also participates in
the American Water Works Association Benchmarking Study and reports on 19
benchmarking measures. These can be found in the Utilities annual report. Additionally,
as we continue to look for efficiencies and to compare ourselves with other communities,
we are planning to add metrics in the future related to energy use at the treatment plants
and sewer and stormwater line maintenance.
Actual Target Target
2009 2010 2011
1. Average length of
time for an
unplanned water 67% less than 100% less than 100% less than
service outage - not 5 hours 5 hours 5 hours
to exceed 5 hours
208
Actual Target Target
2009 2010 2011
2. Water Treatment -
percent of
compliance (based
on days per quarter) 100% 100% 100%
in which all of the Compliance Compliance Compliance
reportable
regulatory standards
are met.
3. Wastewater
Treatment - percent
of compliance Q1 - 96.7%
(based on days per Q2 - 100% 100% 100%
quarter) in which all Q3 - 100% Compliance Compliance
of the reportable o
regulatory standards Q4 - 100 /o
are met.
4. City of Boulder
Community Rating
System (CRS) for Rating = 7 Rating = 7 Rating = 7
Flood Insurance
Purposes.
209
210
FIRE
2011 APPROVED BUDGET
$15,064,376
MISSION STATEMENT
The Boulder Fire Department strives to make Boulder a safe place to live, work and play. We reduce the
human suffering caused by fires, accidents, sudden illness, hazardous material releases, or other disasters.
FIRE DEPARTMENT
F- I
COMMUNICATIONS ADMINISTRATION EMERGENCY FIRE SAFETY
SERVICES
SPECIALIZED TEAMS FIRE TRAINING WILDLAND
COORDINATION
Intergovernmental Capital
Charges $850,000
$809,524 6%
Operating Expenses 5%
$756,422
5%
Personnel Expenses
$12,648,430
84%
L
211
2011 APPROVED BUDGET
FIRE DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
Administration
Administration 5.00 780,428 5.00 775,866 5.00 812,313 0.00 36,447
Subtotal 5.00 780,428 5.00 775,866 5.00 812,313 0.00 36,447
Communications
Contracts Rocky Mtn Rescue 6,035 0.00 6,125 0.00 6,125 0.00 0
Office of Emergency Mgmt 1.00 134,112 1.00 135,628 1.00 124,181 0.00 (11,447)
Subtotal 1.00 140,147 1.00 141,753 1.00 130,306 0.00 (11.447)
Emergency Services
Emergency Response 95.00 10,566,215 96.00 10,975,300 96.00 11,126,797 0.00 151,497
Service Calls 0 0.00 0 0.00 0 0.00 0
Dept Veh/Equip Maint and Repl 965,103 0.00 1,296,880 0.00 1,391,823 0.00 94,943
SWAT Support for Police 17,575 0.00 18,727 0.00 18,727 0.00 0
Subtotal 95.00 11,548,893 96.00 12,290,907 96.00 12,537,347 0.00 246,440
Wildland Coordination
General Fund 2.67 488,479 2.67 491,088 2.67 502,341 0.00 11,253
Open Space Fund 0.66 78,661 0.66 80,934 0.66 80,986 0.00 52
Subtotal 3.33 567,140 3.33 572,022 3.33 583,327 0.00 11,305
Wildland Team 29,394 0.00 28,334 0.00 28,334 0.00 0
Subtotal 0.00 29,394 0.00 28,334 0.00 28,334 0.00 0
Dive Team 27,983 0.00 25,721 0.00 20,915 0.00 (4,806)
Subtotal 0.00 27,983 0.00 25,721 0.00 20,915 0.00 (4,806)
Hazardous Materials Team
Equipment 22,853 0.00 3,339 0.00 17,299 0.00 13,960
Release Response Training 22,015 0.00 10,250 0.00 10,250 0.00 0
Subtotal 0.00 44,868 0.00 13,589 0.00 27,549 0.00 13,960
Fire Training
Training 2.00 300,110 2.00 271,939 2.00 269,115 0.00 (2,824)
Fire Certification 3,680 0.00 7,000 0.00 7,000 0.00 0
Emerg Medical Svc Certification 730 0.00 1,700 0.00 1,700 0.00 0
Subtotal 2.00 304,520 2.00 280,639 2.00 277,815 0.00 (2,824)
Fire Safety
Inspections/Code Enforcement 3.00 260,647 3.00 367,474 3.00 385,826 0.00 18,352
Public Fire Education 1.00 101,157 1.00 112,384 1.00 116,508 0.00 4,124
Fire Investigations/Code Permits 1.00 134,297 1.00 138,142 1.00 144,136 0.00 5,994
Subtotal 5.00 496,101 5.00 618,000 5.00 646,470 0.00 28,470
Total 111.33 13,939,474 112.33 14,7467831 112.33 15,064,376 0.00 317,545
L. 1
212
2011 APPROVED BUDGET
FIRE DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY EXPENSE CATEGORY
Personnel Expenses 12,183,963 12,511,499 12,648,430 136,931
Operating Expenses 730,510 767,668 756,422 (11.246)
Interdepartmental Charges 1,025,001 767,664 809,524 41,860
Capital 0 700,000 850,000 150,000
Total 13,939,474 14,746,831 15,064,376 317,545
BUDGET BY FUND
General Fund 110.67 13,860,812 111.67 14,665,897 111.67 14,983,389 0.00 317,492
Open Space Fund 0.66 78,662 0.66 80,934 0.66 80,987 0.00 53
Total 111.33 13,939,474 112.33 14,746,831 112.33 15,064,376 0.00 317,545
213
FIRE DEPARTMENT
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Fire Apparatus replacement program $150,000 $0 0.00
Total $150,000 $0 0.00
PERFORMANCE MEASURES
ACTUAL TARGET TARGET
2009 2010 2011
1. Percentage of
emergency
responses within six 72.0% 90% 90%
minutes.
Target 90%
2. Number of fire
fighters per 1000
population. 0.93 <1.0 <1.0
Target less than 1.0
3. Percentage of all
units dispatched to
emergencies arrives 96.0% 90% 90%
on scene within 11
minutes.
214
POLICE
2011 APPROVED BUDGET
$29,105,178
MISSION STATEMENT
The mission statement of the Boulder Police Department is very simple: Working with the community to
provide service and safety. This entails a full range of services which include, but is not limited to:
preventing crime, enforcement, security, conducting investigations, dealing with public disorder and
quality of life issues, responding to emergencies, training, and managing disasters
OFFICE OF THE CHIEF
OPERATIONS ADMINISTRATION SUPPORT & STAFF
SERVICES
Intergovernmental
Capital Expenses Charges
$118,538 $1,413,595
<1% 5%
Operating Expenses
$2,682,489
9%
Personnel Expenses
$24,890,556
86%
215
2011 APPROVED BUDGET
POLICE DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY PROGRAM
ADMINISTRATION
Administration
Police Administration 5.00 714,472 5.00 741,011 5.00 747,092 0.00 6,081
Public Information 1.00 92,452 1.00 93,785 1.00 95,471 0.00 1,686
Professional Standards 1.00 130,246 1.00 124,909 1.00 128,395 0.00 3,486
Subtotal 7.00 937,170 7.00 959,705 7.00 970,958 0.00 11,253
OPERATIONS
Operations
Watches I, II, & III 89.00 9,079,080 89.00 9,109,738 90.00 9,581,535 1.00 471,797
Hill Unit 7.25 746,909 7.25 727,354 7.25 761,105 0.00 33,751
Mall Unit 8.50 790,687 8.50 793,183 8.50 833,498 0.00 40,315
SWAT 0.00 40,834 0.00 50,488 0.00 50,488 0.00 0
School Resource Officers 5.75 534,877 5.75 536,169 5.75 563,319 0.00 27,150
Community Services 3.25 302,322 3.25 300,205 3.25 304,577 0.00 4,372
Community Police Centers 4.75 316,988 3.25 243,601 3.25 240,542 0.00 (3,059)
Criminalist 2.00 225,239 2.00 276,452 2.00 215,479 0.00 (60,973)
Animal Control 0.00 499,601 0.00 462,611 6.00 450,000 6.00 (12,611)
Bomb Squad 0.00 9,108 0.00 5,187 0.00 5,187 0.00 0
Emergency Preparedness 0.25 30,256 0.25 36,885 0.25 34,883 0.00 (2,002)
Special Events 0.75 69,767 0.75 61,337 0.75 61,856 0.00 519
Alcohol Enforcement/Education 1.00 93,022 1.00 88,882 1.00 92,240 0.00 3,358
Photo Radar 8.00 1,679,046 8.00 1,701,902 8.00 1,706,488 0.00 4,586
Investigations 26.00 2,418,572 26.00 2,787,359 26.00 2,914,862 0.00 127,503
Narcotics 4.00 440,088 4.00 451,659 4.00 468,044 0.00 16,385
Target Crime Team 4.00 372,088 4.00 382,573 4.00 395,502 0.00 12,929
Crime Analysis Unit 2.00 160,219 2.00 165,747 2.00 164,201 0.00 (1,546)
Traffic Enforcement 1575 1,725,243 15.75 1,724,464 15.75 1,784,158 0.00 59,694
Accident Report Specialists 4.25 318,292 4.25 339,406 4.25 320,551 0.00 (18,855)
DUI Enforcement 1.00 115,022 1.00 116,528 1.00 119,886 0.00 3,358
Subtotal 187.50 19,967,260 186.00 20,361,730 193.00 21,068,401 7.00 706,671
SUPPORT & STAFF SERVICES
Support & Staff Services
Financial Services 4.25 673,181 4.00 634,561 4.00 889,454 0.00 254,893
Facility & Building Maintenance 8.25 962,990 7.25 860,874 7.25 872,812 0.00 11,938
Personnel 2.75 297,338 1.75 233,649 1.75 226,082 0.00 (7,567)
Communications 32.75 2,993,369 32.75 2,678,295 32.75 2,675,811 0.00 (2,484)
Records management 21.00 1,304,401 20.50 1,322,908 20.50 1,310,640 0.00 (12,268)
Training 3.25 432,119 3.25 439,704 3.25 446,961 0.00 7,257
Victim & Volunteer Services 1.50 166,634 1.75 166,601 1.75 168,707 0.00 2,106
Property & Evidence 5.00 440,689 5.25 444,461 5.25 440,352 0.00 (4,109)
Employee Assistance Program 0.00 35,000 0.00 35,000 0.00 35,000 0.00 0
Subtotal 78.75 7,305,721 76.50 6,816,053 76.50 7,065,819 0.00 249,766
Total 273.25 28,210,151 269.50 28,137,488 276.50 29,105,178 7.00 967,690
216
2011 APPROVED BUDGET
POLICE DEPARTMENT
Variance -
2009 Actual 2010 Approved 2011 Approved 2010 Approved to
Expenditures Budget Budget 2011 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
BUDGET BY EXPENSE CATEGOR
Personnel Expenses 23,565,566 23,890,110 24,890,556 1,000,446
Operating Expenses 3,137,106 3,038,175 2,682,489 (355,686)
Interdepartmental Charges 1,036,530 1,152,848 1,413,595 260,747
Capital 470,949 56,355 118,538 62,183
Total 28,210,151 28,137,488 29,105,178 967,690
BUDGET BY FUND
General Fund 273.25 28,210,151 269.50 28,137,488 276.50 29,105,178 7.00 967,690
Total 273.25 28,210,151 269.50 28,137,488 276.50 29,105,178 7.00 967,690
217
POLICE DEPARTMENT
CHANGES BETWEEN 2010 APPROVED AND 2011 APPROVED BUDGETS
2011 2011 Standard
Description Ongoing One-Time FTEs
Amount
General Fund
Implementation of Animal Control
Services in the Police Department; the
current available budget is $450,000; $90,000 6.00
additional $90,000 will be held in
contingency until program costs are
finalized.
Install electronic citations system for
20 police vehicles 42,000
Reallocate nighttime noise and
nuisance enforcement from 90,000 1.00
PW/Development & Support Services
to Police Department
Total $180,000 $42,000 7.00
PERFORMANCE MEASURES
Actual Target Target
2009 2010 2011
1. To report the number of D.U.I. 781 1,100 1,000
arrests
2. To provide improved delivery of
police service to the community
of Boulder, by evaluating police
effectiveness through the use of 29% 27% 27%
crime clearance statistics to
exceed the national average of
21%.
3. Evaluate police effectiveness
through the improvement of 3.24 3 3
police emergency response under
the last five-year average of 6.2 minutes minutes minutes
minutes.
218
Actual Target Target
2009 2010 2011
4. Traffic Summons 15,304 19,000 19,000
5. Calls For Service Per Officer 455 417 417
6. Total Part I (serious) Crime Rate 3,062 2,800 2,800
219
220
CITY OF BOULDER
2011 FUND FINANCIAL
GENERALFUND
(in $1,000s)
A B CD CH CI CK CM CO CQ CS
5 ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
6 2009 2010 2011 2012 2013 2014 2015 2016
36 TOTAL BEGINNING RESOURCES 14,638 11,699 11,730 11,042 11,321 11,473 11,449 12,041
37 REVENUE:
38 Sales/Use Tax 38,108 37,113 38,746 40,308 41,691 43,116 44,543 46,013
44 Add'I Sales Tax from Add'I Auditor 0 0 180 186 192 198 204 211
46 Tax Increment (10th & Walnut) 796 887 887 840 843 0 0 0
47 Food Service Tax 483 498 500 515 518 533 551 551
51 Property Tax 13,961 14,652 14,725 14,873 14,873 15,319 15,778 16,252
54 "De-Bruced" Property Tax Increment 951 1,920 2,880 3,840 4,800 5,340 5,500 5,665
55 Public Safety Property Tax 4,777 5,308 5,335 5,388 5,388 5,550 5,716 5,887
56 Cable TV Franchise & PEG Fees 1,236 1,164 1,164 1,164 1,164 1,164 1,176 1,187
59 Liquor Occupation Tax 581 590 608 626 645 664 684 704
60 Telephone Occupation Tax 781 768 768 768 768 768 768 768
61 Accommodation Tax 2,471 2,570 2,621 2,700 2,781 2,864 2,979 3,098
62 Admission Tax 578 580 594 609 624 640 656 672
64 Xcel Franchise Fee 3,912 4,015 4,136 4,260 4,387 4,519 4,655 4,794
65 Specific Ownership Tax 1,249 1,212 1,236 1,260 1,286 1,311 1,338 1,364
66 Tobacco Tax 337 324 324 324 324 324 324 324
N 67 NPP and Other Parking Revenue 156 137 140 140 140 140 140 140
68 Meters-Out of Parking Districts 473 474 474 474 474 474 474 474
72 Sale of Other Services 321 198 202 206 210 215 219 223
73 Sale of Goods 55 61 63 65 67 69 71 73
75 Licenses 203 202 308 318 327 337 347 357
76 Court Fees and Charges 1,740 1,748 1,774 1,774 1,774 1,774 1,774 1,774
77 Parking Violations 1,948 1,980 1,970 1,970 1,970 1,970 1,970 1,970
79 Other Fines & Penalties 2 2 2 2 2 2 3 3
81 Court Awards-DUI, No Ins. & Seized Prope 131 115 119 122 126 130 134 138
82 Photo Enforcement Revenue 1,585 1,965 2,014 2,064 2,116 2,169 2,223 2,279
83 Other Governmental 177 0 0 0 0 0 0 0
84 Interest Income 772 638 650 650 650 663 676 690
86 Rental Income 127 160 165 170 175 180 185 191
88 Other Revenue 819 793 669 695 723 752 782 813
92 Housing/Human Services Fees 320 218 222 226 231 235 275 275
93 Parks Fees (see Other Revenue) 202 215 216 217 218 219 220 222
103 Waste Reduction Bonds (6400 Arapahoe) 6,076 0 0 0 0 0 0 0
107 SUB-TOTAL CURRENT REVENUE 85,328 80,507 83,691 86,754 89,487 91,638 94,364 97,113
log Other Revenue
110 Grants 1,549 869 869 889 910 931 953 975
113 Carryovers/Supplementals frm Add'I Reven 1,888 0 0 0 0 0 0 0
116 Meters-Within Parking Districts 2,454 2,405 2,464 2,464 2,464 2,464 2,464 2,464
117 Trash Hauler Occupation Tax 1,399 1,187 1,642 1,658 1,675 1,692 1,709 1,726
121 Education Excise Tax (to Fund Balance Re 491 0 0 0 0 0 0 0
122 .15 Sales Tax 3,787 3,644 3,804, 3,957, 4,093 4,233 4,373 4,373
124 SUB-TOTAL OTHER REVENUE 11,568 8,105 8,779 8,969 9,142, 9,320, 9,499 92538
CITY OF BOULDER
2011 FUND FINANCIAL
GENERALFUND
(in $1,000s)
A B CD CH CI CK CM CO CQ CS
5 ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
6 2009 2010 2011 2012 2013 2014 2015 2016
126 TRANSFERS IN:
134 Cost Allocation - Current Opr Costs-All Fun 6,552 6,994 7,218 7,434 7,657 7,887 8,124 8,367
137 Other Transfers 72 104 28 28 28 28 28 28
153 Mall Reimbursement from CAGID (see Rev, 500 500 44 0 0 0 0 0
156 SUB-TOTAL TRANSFERS IN 7,124 7,598 7,290 7,462 7,685 7,915 8,152 8,395
157 ANNUAL SOURCES (EXCLUDING FUND BAL 104,020 96,210 99,760 103,185 106,314 108,873 112,015 115,046
158 TOTAL SOURCES OF FUNDS 118,658 107,908 111,490 114,227 117,635 120,346 123,464 127,087
160 USES OF FUNDS
161 City Council 333 236 171 175 179 183 187 192
162 Municipal Court 1,592 1,715 1,801 1,843 1,886 1,931 1,976 2,022
164 City Attorney 1,583 1,864 1,933 1,978 2,024 2,072 2,120 2,169
167 City Manager 1,714 1,821 1,633 1,671 1,710 1,750 1,791 1,833
168 West Nile Virus Program 276 250 250 250 250 250 250 250
169 Economic Vitality Program 450 578 715 731 748 766 784 802
173 Clean Energy Study 0 0 260 0 0 0 0 0
174 Public Power Project 84 0 0 0 0 0 0 0
n~ 175 Conference and Visitors Bureau 764 728 732 739 761 771 794 822
N 176 Non-departmental 83 122 122 125 128 131 134 137
177 Boulder Television 18 0 0 0 0 0 0 0
178 Contingency 67 328 210 215 220 225 230 236
179 Fuel Contingency 0 190 190 194 199 204 208 213
182 Extraordinary Personnel Expense 0 120 120 123 126 129 132 135
185 Environmental Affairs 1,227 1,187 1,199 1,211 1,223 1,235 1,248 1,260
186 Waste Reduction Project (6400 Arapahoe) 4,272 0 0 0 0 0 0 0
187 DUHMD/Parking Svcs 1,121 1,181 1,237 1,266 1,295 1,326 1,357 1,388
190 Communications 681 434 713 730 747 765 783 801
192 Unemployment & Volunteer Ins 90 107 107 110 112 115 117 120
193 Property & Casualty Ins. 1,610 1,510 1,510 1,510 1,610 1,610 1,710 1,710
194 Compensated Absences 121 121 682 682 682 682 682 682
198 Information Technology 4,713 4,088 4,241 4,340 4,442 4,546 4,652 4,761
199 IT/Computer Replacement Funding 0 622 166 170 174 178 182 186
200 IT/Technology Funding 0 304 404 413 423 433 443 454
201 IT/Telecommunications Funding 0 48 48 49 51 52 53 54
203 Human Resources 1,614 1,525 1,581 1,618 1,656 1,695 1,734 1,775
204 Finance 2,297 2,352 2,890 2,958 3,027 3,098 3,170 3,244
205 Campaign Financing 0 0 46 0 46 0 46 0
206 Police 28,210 28,137 29,105 29,786 30,482 31,194 31,923 32,670
208 Fire 13,861 14,666 14,983 15,334 15,692 16,059 16,434 16,818
211 Public Works 3,277 1,774 1,815 1,858 1,901 1,946 1,991 2,038
212 Municipal Facilities Fund 0 880 880 901 922 943 965 988
214 Equipment Replacement 0 26 26 27 28 28 29 30
216 Facilities Renovation & Replacement 0 926 1,306 1,336 1,367 1,399 1,432 1,466
217 Parks 3,727 3,979 4,045 4,140 4,237 4,336 4,437 4,541
CITY OF BOULDER
2011 FUND FINANCIAL
GENERALFUND
(in $1,000s)
A B CD CH CI CK CM CO CQ CS
5 ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
6 2009 2010 2011 2012 2013 2014 2015 2016
223 Arts 188 207 209 214 219 224 229 234
224 Real Estate (Open Space) 140 142 143 146 149 153 156 160
225 Housing/Human Services 5,374 4,953 4,903 5,017 5,134 5,254 5,377 5,503
254 Carryovers and Supplementals from Fund 4,228 0 0 0 0 0 0 0
275 Carryovers and Supplementals from Add'I 1,657 0 0 0 0 0 0 0
276 Encumbrance Carryovers from Fund Balan 316 0 0 0 0 0 0 0
280 Humane Society Bldg Loan 112 94 94 112 112 112 112 112
285 Special Purpose Reserve (2013 Add'I Payr 0 491 491 491 491 491 491 491
288 Community Sustainability 47 50 51 52 53 54 56 57
292 Depot Relocation Project 41 0 0 0 0 0 0 0
293 Police/Fire Old Hire Contribution 773 848 886 886 886 886 886 886
305 Boulder Junction Phase 1 0 0 325 0 0 0 0 0
306 Funding available for CIP 0 0 0 1,000 2,150 2,150 2,150 2,150
309 "De-Bruced" New Property Tax Increment 0 0 0 960 1,920 2,460 2,534 2,610
319 SUB-TOTAL USES 86,661 78,605 82,222 85,358 89,460 91,831 93,984 95,997
321 DEBT
322 Existing Debt 1,678 1,664 1,682 601 0 0 0 0
N 323 Waste Reduction Project (6400 Arapahoe) 800 0 443 438 433 428 423 421
w 324 Waste Reduction Bonds - One-time Adjust (30) 0 0 0 0 0 0 0
326, SUB-TOTAL DEBT 2,448 1,664 2,125 1,039 433 428 423 421
327 TRANSFERS OUT
329 Recreation Activity Fund 1,693 1,524 1,482 1,517 1,552 1,588 1,626 1,664
330 Planning and Development Services Fund 1,982 2,133 2,005 2,052 2,100 2,149 2,199 2,250
333 Affordable Housing Fund 401 325 325 332 340 348 356 364
334 Library Fund 6,032 6,198 6,149 6,293 6,440 6,591 6,745 6,902
336 Open Space Fund (Mountain Parks) 999 921 1,021 1,044 1,069 1,094 1,119 1,146
337 CAGID and UHGID Funds (Parking Meter 2,200 1,980 1,664 1,689 1,689 1,689 1,689 1,689
339 Ping and Dvlpmnt Srvcs Fund (Excise Tax 5 5 6 6 6 6 6 6
347 Utilities Fund (Fire Training Center property 93 93 93 93 93 93 93 93
350 Prop and Casualty Fund 0 0 41 41 0 0 0 0
351 Transportation Fund (excess Photo Enfcmn 0 0 0 0 0 0 0 0
352 Misc One-time Transfers 150 0 0 0 0 0 0 0
356 SUB-TOTAL TRANSFERS OUT 13,555 13,180 12,785 13,067 13,289 13,558 13,833 14,115
357 .15 ALLOCATION
358 Debt Service (Muni renovation portion) 119 120 121 118 0 0 0 0
359 Debt Service (Parks&Recreation portion) 439 439 443 435 0 0 0 0
360 O&M Four Mile Complex (P&R) 291 289 317 357 368 380 393 406
361 Dedicated Human Services 1,459 1,458 1,522 1,583 1,633 1,687 1,744 1,802
362 Dedicated Environment 292 292 304 317 327 337 349 360
363 Dedicated Youth Opportunity 292 292 304 317 327 337 349 360
365 Dedicated Arts 292 292 304 317 327 337 349 360
366 SUB-TOTAL .15 ALLOCATION 3,184 3,181 3,316 3,442 2,980 3,080 3,183 3,290
394 TOTAL USES OF FUNDS 105,848 96,630 100,448 102,906 106,162 108,897 111,423 113,822
CITY OF BOULDER
2011 FUND FINANCIAL
GENERALFUND
(in $1,000s)
A B CD CH CI CK CM CO CQ CS
5 ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
6 2009 2010 2011 2012 2013 2014 2015 2016
395
396 SURPLUS (DEFICIT) ANNUAL REVENUE-EX (1,828) (420) (688) 279 152 (24) 592 1,224
397 INC (DEC) TO FUND BALANCE RESERVES 1,111 0 0 0 0 0 0 0
39811,699 1,27 11,042 11,321 11,47 11,449 12,041 13,265
421
422 DESIGNATIONS: Designated Reserve 10.0% 10% 10% 10% 10% 10% 10% 10%
423 Unrestricted Reserve 10,430 9,576 9,958 10,202 10,525 10,797 11,047 11,285
426 Total Reserve Designations 10,430 9,576 9,958 10,202 10,525 10,797 11,047 11,285
427 SURPLUS/(DEFICIT) vs. RESERVE GOAL 1,269 1,702 1,084 1,119 947 653 994 1,980
N
N
A
CITY OF BOULDER
2011 FUND FINANCIAL
COMMUNITY HOUSING ASSISTANCE PROGRAM FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
FUND BALANCE
Beginning of Year $1,747,580 $1,312,757 $55,707 $36,971 $39,900 $42,874 $45,895 $48,965
SOURCES OF FUNDS:
Base Property Tax $1,501,780 $1,476,074 $1,483,454 $1,498,289 $1,498,289 $1,543,238 $1,589,535 $1,637,221
De-Bruced Property Tax $192,000 $288,000 $384,000 $480,000 $534,000 $550,020 $566,521
Housing Excise Tax $156,587 $150,000 $90,000 $150,000 $235,000 $250,000 $250,000 $200,000
Interest $55,267 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000
Transfer from CDBG/interest for sec 108 loan
Loan repayment $0 $113,220 $45,900 $1,710,000
Proceeds from Sale of Units
Other $300
TOTAL SOURCES OF FUNDS $1,713,934 $1,981,294 $1,957,354 $3,792,289 $2,263,289 $2,377,238 $2,439,555 $2,453,742
USES OF FUNDS:
Operating:
Program Management $268,938 $372,632 $337,460 $350,958 $364,997 $379,597 $394,780 $410,572
Housing Authority Transfer $74,939 $75,237 $75,725 $77,310 $79,025 $80,780 $82,575 $83,701
Total Operating Uses of Funds $343,878 $447,869 $413,185 $428,268 $444,022 $460,377 $477,355 $494,273
N
N Transfers to Other Funds
Cost Allocation $26,511 $35,747 $36,891 $38,367 $39,901 $41,497 $43,157 $44,884
Excise Tax Administration $5,289 $5,448 $5,611 $5,779 $5,953 $6,131 $6,315 $6,505
Total Transfers to Other Funds $31,800 $41,195 $42,502 $44,146 $45,854 $47,629 $49,473 $51,388
Housing Project Grants/Funding:
Acquisition/Rehabilitation/Construction $1,773,080 $1,465,966 $1,520,403 $3,316,946 $1,770,439 $1,866,211 $1,909,657 $1,904,960
Bridge Loan
Total Capital Improvements Program $1,773,080 $1,465,966 $1,520,403 $3,316,946 $1,770,439 $1,866,211 $1,909,657 $1,904,960
Project Carryovers & Encumbrances $1,283,314
TOTAL USES OF FUNDS $2,148,757 $3,238,344 $1,976,090 $3,789,360 $2,260,315 $2,374,217 $2,436,485 $2,450,621
UNRESTRICTED FUND BALANCE $1,312,757 $55,707 $36,971 $39,900 $42,874 $45,895 $48,965 $52,085
DESIGNATIONS:
Designated Reserve ` $0 $0 $0 $0 $0 $0 $0 $0
Sick/Vacation/Bonus Liability $13,277 $27,135 $28,220 $29,349 $30,523 $31,744 $33,014 $34,334
Pay Period 27 Reserve $5,151 $6,951 $8,751 $10,551 $12,351 $14,151 $15,951 $17,751
Total Reserve $18,428 $34,086 $36,971 $39,900 $42,874 $45,895 $48,965 $52,085
SURPLUS/(DEFICIT) vs. RESERVE GOAL $1,294,329 $21,621 ($0) $0 ($0) ($0) $0 $0
There is no need for a "designated reserve" as the CHAP allocation process allows the Housing Project Funding to function as a reserve.
CITY OF BOULDER
2011 FUND FINANCIAL
CAPITAL DEVELOPMENT FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year $4,368,781 $4,763,241 $4,502,914 $4,680,972 $4,805,199 $4,990,485 $5,042,927 $5,095,581
SOURCES OF FUNDS
Excise Taxes $287,755 $250,000 $260,000 $134,500 $134,500 $0 $0 $0
Interest - Excise Taxes $133,207 $90,241 $46,517 $48,378 $49,675 $51,612 $52,155 $52,700
Impact Fees $0 $0 $72,000 $72,000 $72,000 $72,000 $72,000 $72,000
Interest - Impact Fees $0 $0 $756 $1,512 $2,268 $3,024 $3,780 $4,536
TOTAL SOURCES OF FUNDS $420,962 $340,241 $379,273 $256,390 $258,443 $126,636 $127,935 $129,236
USES OF FUNDS
Cost Allocation $21,213 $15,120 $15,604 $16,384 $17,203 $18,064 $18,967 $19,915
Excise Tax Administration $5,289 $5,448 $5,611 $5,779 $5,953 $6,131 $6,315 $6,315
Total Operating Uses of Funds $26,502 $20,568 $21,215 $22,163 $23,156 $24,195 $25,282 $26,230
Projects - Excise Tax $0 $580,000 $180,000 $110,000 $50,000 $50,000 $50,000 $50,000
Projects - Impact Fees $0 $0 $0 $0 $0 $0 $0 $0
Total Project Uses of Funds $0 $580,000 $180,000 $110,000 $50,000 $50,000 $50,000 $50,000
N
Carryovers & Encumbrances - Excise Tax $0 $0 $0 $0 $0 $0 $0 $0
Carryovers & Encumbrances - Impact Fees $0 $0 $0 $0 $0 $0 $0 $0
TOTAL USES OF FUNDS $26,502 $600,568 $201,215 $132,163 $73,156 $74,195 $75,282 $76,230
FUND BALANCE - END OF YEAR $4,763,241 $4,502,914 $4,680,972 $4,805,199 $4,990,485 $5,042,927 $5,095,581 $5,148,586
Restricted Reserve - Excise Tax $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $500,000
Restricted Balance - Excise Tax $4,263,241 $4,002,914 $4,108,216 $4,231,687 $4,416,217 $4,467,903 $4,519,801 $4,572,050
Restricted Balance - Impact Fee $0 $0 $72,756 $73,512 $74,268 $75,024 $75,780 $76,536
$4,763,241 $4,502,914 $4,680,972 $4,805,199 $4,990,485 $5,042,927 $5,095,581 $5,148,586
SURPLUS (DEFICIT) vs RESERVES $0 $0 $0 $0 $0 $0 $0 $0
Excise Tax Minimum Fund Balance = $500,000
CITY OF BOULDER
2011 FUND FINANCIAL
LOTTERY FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of the Year 1,735,614 1,511,920 459,279 399,847 344,977 294,693 249,018 207,974
SOURCES OF FUNDS
Intergovernmental Revenues 928,534 894,674 912,567 917,130 921,716 926,325 930,956 935,611
Interest Income 49,740 41,000 28,000 28,000 28,000 28,000 28,000 28,000
TOTAL SOURCES OF FUNDS 978,274 935,674 940,567 945,130 949,716 954,325 958,956 963,611
USES OF FUNDS
Operating
Habitat Restoration - P & R 105,120 190,000 90,000 90,000 90,000 90,000 90,000 90,000
Capital Refurbishment - P & R 199,994 35,000 35,000 35,000 35,000 35,000 35,000 35,000
Total Operating Uses of Funds 305,114 225,000 125,000 125,000 125,000 125,000 125,000 125,000
Transfers To Other Funds
N Cost Allocation 0 0 0 0 0 0 0 0
Debt Service
Total Debt Service 0 0 0 0 0 0 0 0
Capital Improvement Program
Capital Projects - P& R 0 0 0 0 0 0 0 0
Playground Renovation 47,609 300,000 300,000 300,000 300,000 300,000 300,000 300,000
Tributary Greenways - Public Works 312,177 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Capital Projects - OSMP 537,068 525,000 425,000 425,000 425,000 425,000 425,000 425,000
Total Capital Improvement Program 896,854 975,000 875,000 875,000 875,000 875,000 875,000 875,000
Carryovers and Encumbrances 788,315 0 0 0 0 0 0
TOTAL USES OF FUNDS 1,201,968 1,988,315 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
UNRESTRICTED FUND BALANCE 1,511,920 459,279 399,847 344,977 294,693 249,018 207,974 171,585
CITY OF BOULDER
2011 FUND FINANCIAL
AFFORDABLE HOUSING FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
FUND BALANCE
Beginning of Year $1,634,728 $2,696,289 $23,357 $26,793 $30,254 $33,740 $37,255 $40,798
SOURCES OF FUNDS:
Cash In Lieu of Affordable Units $2,130,628 $6,250,000 $1,500,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000
Transfer from General Fund $401,000 $324,663 $324,663 $324,663 $324,663 $324,663 $324,663 $324,663
Fannie Mae Line of Credit Proceeds
Proceeds from Line of Credit Projects (Pollard)* $156,000 $156,000 $156,000 $156,000 $156,000 $156,000 $156,000 $156,000
Interest $71,727 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000
Loan repayment $0 $12,580 $5,100 $190,000
Proceeds from Sale of Units $29,200
Fees from Resale of Units $2,700 $0 $0 $0 $0 $0 $0 $0
TOTAL SOURCES OF FUNDS $2,791,255 $6,793,243 $2,035,763 $1,720,663 $1,530,663 $1,530,663 $1,530,663 $1,530,663
USES OF FUNDS:
Operating:
Program Management $349,607 $378,830 $329,944 $343,142 $356,867 $371,142 $385,988 $401,427
N Housing Authority Transfer $101,000 $101,000 $101,000 $103,020 $105,080 $107,182 $109,326 $111,512
Total Operating Uses of Funds $450,607 $479,830 $430,944 $446,162 $461,948 $478,324 $495,313 $512,939
Transfers to Other Funds
Cost Allocation $25,706 $40,838 $42,145 $43,831 $45,584 $47,407 $49,304 $51,276
Total Transfers to Other Funds $25,706 $40,838 $42,145 $43,831 $45,584 $47,407 $49,304 $51,276
Debt Service & Fees on
Fannie Mae Line of Credit
Debt Service on BTV-Pollard site $229,143 $219,358
Housing Project Grants/Funding:
Acquisition/Rehabilitation/Construction $954,229 $6,049,673 $1,559,238 $1,227,210 $1,019,644 $1,001,417 $982,503 $962,875
Affordable Housing Fee Waivers $70,010 $0 $0 $0 $0 $0 $0 $0
Bridge Loan
BoulderTransit Village Wor Mapleton MHP
Total Capital Improvements Program $1,024,238 $6,049,673 $1,559,238 $1,227,210 $1,019,644 $1,001,417 $982,503 $962,875
Project Carryovers & Encumbrances $2,676,476
TOTAL USES OF FUNDS $1,729,694 $9,466,175 $2,032,327 $1,717,203 $1,527,176 $1,527,149 $1,527,120 $1,527,090
mmmmid
CITY OF BOULDER
2011 FUND FINANCIAL
AFFORDABLE HOUSING FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNRESTRICTED FUND BALANCE $2,696,289 $23,357 $26,793 $30,254 $33,740 $37,255 $40,798 $44,370
DESIGNATIONS:
Designated Reserve * $0 $0 $0 $0 $0 $0 $0 $0
Sick/Vacation/Bonus Liability $2,633 $15,877 $16,512 $17,173 $17,859 $18,574 $19,317 $20,089
Pay Period 27 Reserve $4,681 $7,481 $10,281 $13,081 $15,881 $18,681 $21,481 $24,281
Total Reserve $7,314 $23,358 $26,793 $30,254 $33,740 $37,255 $40,798 $44,370
SURPLUS/(DEFICIT) vs. RESERVE GOAL $2,688,975 ($1) $0 ($0) $0 $0 ($0) ($0)
* There is no need for a "designated reserve" as funds will only be allocated after they have been collected rather than based upon revenue projections. The AHF allocation process
allows Housing Project Funding to function as a reserve.
* Final Payment on the BTV-Pollard site will be made in 2010.
N
N
CITY OF BOULDER
2011 FUND FINANCIAL
PLANNING & DEVELOPMENT SERVICES
2009 2010 2011 2012 2013 2014 2015 2016
ACTUALS REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year $6,800,347 $5,709,833 $4,582,740 $3,765,109 $3,323,180 $2,948,570 $2,680,877 $2,538,416
SOURCES OF FUNDS
General Fund Transfer $1,981,862 $2,132,783 $2,004,874 $2,065,020 $2,126,971 $2,190,780 $2,256,503 $2,324,198
Restricted Funds' Transfers (Public Works) $674,105 $694,329 $715,158 $736,613 $758,712 $781,473 $804,917 $829,065
Restricted Funds' Transfers (Excise Tax Administration) $26,443 $27,236 $28,053 $28,895 $29,762 $30,655 $31,574 $32,521
Gants $41,653 $36,971
State Historic Tax Credit $4,152
Fees & Permits $4,587,383 $4,705,960 $4,993,323 $5,529,078 $5,794,951 $6,088,808 $6,418,982 $6,717,786
Transfer from Other funds for Urban Wildlife Coordinator $13,140 $13,534 $13,940 $14,358 $14,789 $15,233
Interest on Investments $188,178 $87,765 $114,081 $131,779 $116,311 $117,943 $107,235 $101,537
TOTAL SOURCES OF FUNDS $7,503,776 $7,685,043 $7,868,630 $8,504,920 $8,840,647 $9,224,017 $9,634,001 $10,020,340
USES OF FUNDS
Operating—
Administrative, Financial and Communications Services $1,875,056 $1,727,162 $1,684,454 $1,734,987 $1,787,037 $1,840,648 $1,895,867 $1,952,743
Information Resources $1,032,603 $1,015,696 $1,037,553 $1,068,679 $1,100,740 $1,133,762 $1,167,775 $1,202,808
N Long Range Planning $814,162 $801,111 $812,868 $837,254 $862,372 $888,243 $914,890 $942,337
ca Land Use Review $884,769 $942,051 $927,638 $955,467 $984,131 $1,013,655 $1,044,065 $1,075,387
C) Engineering Review $1,279,989 $1,354,174 $1,380,223 $1,421,629 $1,464,278 $1,508,206 $1,553,453 $1,600,056
Floodplain & Wetland Management $10,242 $26,795 $26,795 $27,599 $28,427 $29,280 $30,158 $31,063
Building Construction and Inspection Services $1,021,335 $1,103,510 $1,117,298 $1,150,817 $1,185,341 $1,220,901 $1,257,528 $1,295,254
Environmental and Zoning Enforcement $497,250 $492,845 $380,443 $391,856 $403,612 $415,720 $428,192 $441,037
TOTAL OPERATING USES OF FUNDS $7,415,406 $7,463,344 $7,367,271 $7,588,289 $7,815,937 $8,050,416 $8,291,928 $8,540,686
Additional Operating Costs--
Proposed Reductions (one-time) ($680,000)
Transfers to Other Funds--
Cost Allocation $1,178,885 $1,278,090 $1,318,989 $1,358,559 $1,399,315 $1,441,295 $1,484,534 $1,529,070
TOTAL TRANSFERS TO OTHER FUNDS $1,178,885 $1,278,090 $1,318,989 $1,358,559 $1,399,315 $1,441,295 $1,484,534 $1,529,070
ENCUMBRANCES, CARRYOVERS, ATBs $750,702
TOTAL USES OF FUNDS $8,594,291 $8,812,136 $8,686,261 $8,946,849 $9,215,256 $9,491,711 $9,776,462 $10,069,756
UNRESTRICTED FUND BALANCE $5,709,833 $4,582,740 $3,765,109 $3,323,180 $2,948,570 $2,680,877 $2,538,416 $2,489,000
Operating Reserve (Goal: 10% of operating revenue) $458,738 $470,596 $500,646 $554,261 $580,889 $610,317 $643,377 $673,302
State Historic Tax Credit Fund $6,600 $6,600 $6,600 $6,600 $6,600 $6,600 $6,600 $6,600
Pay Period 27 Liability $120,948 $172,948 $224,948 $276,948 $328,948 $380,948 $432,948 $484,948
Sick/Vacation/Bonus Accrual Adjustment $335,879 $342,597 $349,449 $356,437 $363,566 $370,838 $378,254 $385,819
SURPLUS (DEFICIT) vs. RESERVE GOAL $4,787,667 $3,590,000 $2,683,466 $2,128,931 $1,668,564 $1,312,171 $1,077,230 $938,323
CITY OF BOULDER
2011 FUND FINANCIAL
.25 CENT SALES TAX FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of the Year 4,028,271 3,450,647 1,603,925 1,241,462 1,196,631 1,174,889 1,455,002 1,858,626
SOURCES OF FUNDS
Sales Tax 6,236,349 6,073,009 6,340,112 6,595,710 6,822,039 7,055,162 7,288,480 7,529,518
Interest 121,566 123,937 126,354 128,818 131,330 133,890 136,501 139,163
Intergovernmental Revenue - - - - -
Grants and Donations 112,843 - - - -
Other Revenue 108,777 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Bond Refinancing 12,486,603
TOTAL SOURCES OF FUNDS 19,066,138 6,211,946 6,481,466 6,739,528 6,968,369 7,204,052 7,439,981 7,683,681
Transfers From Other Funds
Fund 226 Transfer to Close Fund
USES OF FUNDS
Land Operations and Maintenance 1,527,795 1,629,641 1,635,315 1,679,874 1,725,771 1,773,044 1,821,735 1,871,887
Administration 355,366 299,820 535,265 551,323 567,863 584,898 602,445 620,519
Planning and Project Management 127,479 134,589 106,481 109,675 112,966 116,355 119,845 123,441
Sports Field Maintenance
~N Civic Park Complex 63,004 75,000 75,000 75,000 75,000 75,000 75,000 75,000
Historical & Cultural 87,524 50,000 50,000 50,000 50,000 50,000 50,000 50,000
FAM - Ongoing and Major Maintenance 451,051 450,262 450,262 463,770 477,683 492,013 506,774 521,977
Recreation Renovation and Refurbishment (R&R) 108,862 200,000 306,000 315,180 324,635 334,374 344,406 354,738
Parks Renovation and Refurbishment (R&R) 502,823 370,000 300,000 309,000 318,270 327,818 337,653
Capital Refurbishment Projects 655,772
Total Operating Uses of Funds 3,376,853 3,195,135 3,528,323 3,544,822 3,642,918 3,743,955 3,848,023 3,955,214
Transfers To Other Funds
Cost Allocation 202,291 246,808 254,706 262,347 270,218 278,324 286,674 295,274
Total Transfers 202,291 246,808 254,706 262,347 270,218 278,324 286,674 295,274
Debt Service
Total Debt Service 14,663,412 2,177,700 2,175,900 2,402,190 2,401,975 2,401,660 2,401,660 2,401,660
Capital Improvement Program
Capital Projects 1,401,207 600,000 885,000 575,000 675,000 500,000 500,000 500,000
Carryovers & Encumbrances 1,839,024
TOTAL USES OF FUNDS 19,643,763 8,058,667 6,843,929 6,784,359 6,990,110 6,923,939 7,036,357 7,152,148
FUND BALANCE END OF YEAR 3,450,647 1,603,925 1,241,462 1,196,631 1,174,889 1,455,002 1,858,626 2,390,160
Designations:
Newcomer Legacy (187,949) - - - -
Pay Period 27 - 2013 Reserve (32,711) (41,711) (52,739) (64,209) (76,137) (9,000) (18,720) (28,829)
Sick & Vacation Liability Reserve (151,423) (155,966) (160,645) (165,464) (170,428) (175,541) (180,807) (186,231)
SURPLUS/(DEFICIT) VS. RESERVE GOAL 3,078,564 1,406,249 1,028,078 966,958 928,324 1,270,462 1,659,100 2,175,100
CITY OF BOULDER
2011 FUND FINANCIAL
LIBRARY FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year 342,282 390,617 257,676 257,676 257,676 257,676 257,676 257,676
SOURCES OF FUNDS
Library Fund Revenues
Property Tax 625,154 587,505 737,408 783,582 823,582 864,290 883,558 903,405
Fees: Overdue Fines and Fees 142,941 115,000 115,000 115,000 120,000 120,000 120,000 120,000
Facility Rental 9,463 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Food Service 2,740 3,600 3,600 3,600 3,600 3,600 3,600 3,600
Interest on Investment 17,493 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Gifts
Miscellaneous/Third Party Revenues 74,109 24,000 24,000 24,000 24,000 24,000 24,000 24,000
Total Library Fund Revenues 871,900 750,105 900,008 946,182 991,182 1,031,890 1,051,158 1,071,005
Transfer from the General Fund 6,032,416 6,198,342 6,149,302 6,244,114 6,342,920 6,448,894 6,579,242 6,712,003
TOTAL SOURCES OF FUNDS 6,904,316 6,948,447 7,049,310 7,190,296 7,334,102 7,480,784 7,630,400 7,783,008
N
N USES OF FUNDS
Operating
Programs 6,855,981 6,948,447 7,049,310 7,190,296 7,334,102 7,480,784 7,630,400 7,783,008
Fund Balance Expenditures - - - -
Total Operating Uses of Funds 6,855,981 6,948,447 7,049,310 7,190,296 7,334,102 7,480,784 7,630,400 7,783,008
Carryovers and Encumbrances
Carryover Budget
Carryover Encumbrances 13,441
Total Carryovers and Encumbrances 13,441
Mid Year Adjustments to Base
May, 2010 ATB 119,500
Total Mid Year Adjustments to Base 119,500
TOTAL USES OF FUNDS 6,855,981 7,081,388 7,049,310 7,190,296 7,334,102 7,480,784 7,630,400 7,783,008
UNRESTRICTED FUND BALANCE 390,617 257,676 257,676 257,676 257,676 257,676 257,676 257,676
DESIGNATIONS
Designated Reserve - 10% of LF Revenues 87,190 75,011 90,001 94,618 99,118 103,189 105,116 107,101
(changed from 5% to 10% beginning in 2004)
SURPLUS/DEFICIT vs.RESERVE GOAL 303,427 182,666 167,675 163,058 158,558 154,487 152,560 150,576
CITY OF BOULDER
2011 FUND FINANCIAL
RECREATION ACTIVITY FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of the Year 1,720,219 1,193,729 656,731 630,399 580,046 505,313 405,834 281,237
SOURCES OF FUNDS
Golf Revenue 1,406,761 1,427,862 1,449,280 1,471,020 1,493,085 1,515,481 1,538,213 1,561,287
Reservoir Revenue 801,832 813,859 826,067 838,458 851,035 863,801 876,758 889,909
Recreation Centers 1,859,332 1,887,222 2,053,530 2,084,333 2,115,598 2,147,332 2,179,542 2,212,235
Recreation Programs 1,737,253 1,763,312 1,789,761 1,816,608 1,843,857 1,871,515 1,899,588 1,928,081
Aquatics 609,330 618,470 627,747 637,163 646,721 656,421 666,268 676,262
Sports 1,191, 914 1,201,283 1,219, 302 1,237,592 1,256,156 1,274, 998 1,294,123 1,313,535
Ballfield Rentals 211,919 237,545 241,108 244,725 248,396 252,122 255,903 259,742
Access and Inclusion 179,511 182,204 184,937 187,711 190,526 193,384 196,285 199,229
Recreation Revenue 31,091 9,110 9,247 9,385 9,526 9,669 9,814 9,961
Interest Income 49,426 50,587 51,118 51,885 52,663 53,453 54,255 55,069
Transfers from the General Fund (GF) 1,693,279 1,524,290 1,482,017 1,482,017 1,482,017 1,482,017 1,482,017 1,482,017
Transfers from Worker's Compensation 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000
Transfers from Transportation Fund 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000
TOTAL SOURCES OF FUNDS 9,864,648 9,808,744 10,027,115 10,153,896 10,282,580 10,413,193 10,545,766 10,680,327
N
USES OF FUNDS
w
Recreation Administration 576,117 392,778 563,524 571,977 580,557 589,265 598,104 607,076
Marketing 216,106 188,296 114,500 116,218 117,961 119,730 121,526 123,349
Golf 1,333,439 1,445,043 1,327,124 1,347,031 1,367,236 1,387,745 1,408, 561 1,429,689
Reservoir 690,568 654,232 747,472 758,684 770,064 781,615 793,339 805,239
Recreation Centers/Facilities 1,889,139 2,024,786 1,992,881 2,022,774 2,053,116 2,083,912 2,115,171 2,146,899
Recreation Programs 2,311,530 2,310,462 2,157,156 2,189,513 2,222,356 2,255,691 2,289,527 2,323,869
Aquatics 999,690 1,001,895 947,314 961,524 975,947 990,586 1,005,445 1,020,527
Sports 797,577 910,029 841,622 854,246 867,060 880,066 893,267 906,666
Ballfields Maintenance 591,215 605,602 583,563 592,316 601,201 610,219 619,372 628,663
Access and Inclusion 936,331 798,425 778,292 789,967 801,816 813,843 826,051 838,442
TOTAL USES OF FUNDS 10,341,712 10,331,548 10,053,447 10,204,249 10,357,313 10,512,672 10,670,363 10,830,418
Transfers To Other Funds
Transfer to the General Fund 49,426
Total Transfers 49,426 - - - - - - -
Carryovers & Encumberences 14,194
TOTAL USES OF FUNDS 10,391,138 10,345,742 10,053,447 10,204,249 10,357,313 10,512,672 10,670,363 10,830,418
TOTAL FUND BALANCE 1,193,729 656,731 630,399 580,046 505,313 405,834 281,237 131,146
Pay Period 27 - 2013 Reserve (121,290) (168,290) (215,290) (262,290) (309,290) (47,000) (94,000) (141,000)
Operating Reserve (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) (50,000)
Total Reserves (171,290) (218,290) (265,290) (312,290) (359,290) (97,000) (144,000) (191,000)
UNRESTRICTED FUND BALANCE 1,022,439 438,441 365,109 267,756 146,023 308,834 137,237 (59,854)
CITY OF BOULDER
2011 FUND FINANCIAL
CLIMATE ACTION PLAN FUND
2009 2010 2011 2012 2013
ACTUAL REVISED APPROVED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of the Year 164,987 663,926 74,293 74,293 114,639
SOURCES OF FUNDS
Climate Action Plan Tax (1.0) 1,212,101 1,644,000 1,560,730 1,504,773 1,450,358
Transfer from General Fund 0 0 0 0 0
Interest 6,653 0 9,000 9,135 9,272
Miscellaneous 8,362 0 0 0 0
Grant Revenue 0 367,800 0 0 0
TOTAL SOURCES OF FUNDS 1,227,116 2,011,800 1,569,730 1,513,908 1,459,630
USES OF FUNDS
Operating 150,310 146,311 87,525 4,715 4,715
w CAP Program Mgmt 23,698 68,088 97,379 68,088 68,088
CAP Education & Marketing 144,468 144,500 215,939 124,500 124,500
CAP Transportation 14,324 46,000 60,000 60,000 60,000
CAP Commercial 185,838 705,930 605,067 658,462 657,953
CAP Residential 209,538 498,171 503,819 557,797 511,677
Total OPERATING USES OF FUNDS 728,176 1,609,000 1,569,730 1,473,562 1,426,934
ENCUMBRANCES, CARRYOVERS, ATBS 0 992,434 0 0 0
TOTAL USES OF FUNDS 728,176 2,601,434 1,569,730 1,473,562 1,426,934
UNRESTRICTED FUND BALANCE 663,926 74,293 74,293 114,639 147,335
Designated Reserves
Pay Period 27 - 2013 Reserve 2,500 6,000 9,500 13,000 16,500
Sick, Vacation, Liability Reserve 1,528 1,581 1,637 1,694 1,753
Emergency Reserve 50,000 50,000 50,000 50,000 50,000
Total Reserves 54,028 57,581 61,137 64,694 68,253
SURPLUS/(DEFICIT) vs. RESERVE GOAL 609,898 16,711 13,156 49,945 79,082
CAP Tax sunsets in March of 2013
CITY OF BOULDER
2011 FUND FINANCIAL
AIRPORT FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year $444,918 $332,627 $302,660 $261,515 $257,368 $252,610 $331,703 $412,683
SOURCES OF FUNDS
Airport Rental $390,686 $387,200 $406,000 $432,504 $445,479 $543,323 $559,623 $576,412
Fuel Flowage Fees 4,204 4,204 4,204 4,204 4,204 4,204 4,204 4,204
Federal Grant 31,437 0 900,000 0 0 0 0 0
State Grant 827 0 23,684 0 0 0 0 0
Miscellaneous Revenues 1,713 0 0 0 0 0 0 0
Interest on Investments 15,908 12,000 12,000 12,000 12,000 12,000 12,000 12,000
Sale of Land 0 0 0 500,000 0 0 0 0
ATB/Carryovers 0 32,000 0 0 0 0 0 0
TOTAL SOURCES OF FUNDS $444,775 $435,404 $1,345,888 $948,708 $461,683 $559,527 $575,827 $592,616
USES OF FUNDS
Operating:
Airport Management $427,670 $316,935 $320,086 $329,689 $339,579 $349,767 $360,260 $371,067
w Transportation Administration 19,833 24,721 24,929 25,677 26,447 27,241 28,058 28,900
Subtotal Operating Uses of Funds $447,503 $341,656 $345,015 $355,365 $366,026 $377,007 $388,317 $399,967
Transfers:
Cost Allocation $76,472 $91,715 $94,650 $97,490 $100,414 $103,427 $106,529 $109,725
Subtotal Transfers to Other Funds $76,472 $91,715 $94,650 $97,490 $100,414 $103,427 $106,529 $109,725
TOTAL OPERATING USES OF FUNDS $523,975 $433,371 $439,665 $452,855 $466,441 $480,434 $494,847 $509,692
TOTAL CAPITAL USES OF FUNDS $33,091 $0 $947,368 $500,000 $0 $0 $0 $0
MID-YEAR ADJUSTMENTS-TO-BASE 0 32,000 0 0 0 0 0 0
TOTAL USES OF FUNDS $557,066 $465,371 $1,387,033 $952,855 $466,441 $480,434 $494,847 $509,692
FUND BALANCE - END OF YEAR $332,627 $302,660 $261,515 $257,368 $252,610 $331,703 $412,683 $495,607
Designations:
Designated Reserve 130,994 108,343 109,916 113,214 116,610 120,108 123,712 127,423
Sick & Vacation Liability Reserve 5,770 5,943 6,121 6,305 6,494 6,689 6,890 7,096
Pay Period 27 - 2013 Reserve 1,996 3,196 4,396 5,596 6,796 7,796 8,796 9,796
Less: Total Reserve Designations 138,760 117,482 120,434 125,115 129,900 134,593 139,397 144,315
SURPLUS/(DEFICIT) vs. RESERVE GOAL $193,867 $185,178 $141,081 $132,253 $122,709 $197,110 $273,286 $351,291
CITY OF BOULDER
2011 FUND FINANCIAL
TRANSPORTATION FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE $9,345,167 $7,886,279 $1,723,415 $2,137,810 $2,167,827 $2,282,275 $3,483,569 $2,544,413
SOURCES OF FUNDS
Sales Tax $14,935,945 $14,542,993 $15,182,911 $15,795,179 $16,337,161 $16,895,406 $17,454,116 $18,032,603
City-Auto Registrations 246,007 246,007 246,007 246,007 246,007 246,007 246,007 246,007
County Road & Bridge 224,480 224,480 224,480 224,480 224,480 224,480 224,480 224,480
Highway User's Tax 2,133,670 2,186,352 2,186,352 2,186,352 2,186,352 2,186,352 2,186,352 2,186,352
St. Traffic Control & Hwy Maint. & Landscape 332,890 332,890 332,890 332,890 332,890 332,890 332,890 332,890
Reimbursements 119,124 200,000 200,000 200,000 200,000 200,000 200,000 200,000
External Funding 5,173,198 11,020,077 0 0 0 0 0 0
Federal/State Grants 33,373 0 0 0 0 0 0 0
Interest on Investments 211,674 140,000 80,000 80,000 80,000 90,000 100,000 100,000
Assessment Revenues 19,445 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Lease Revenue - BTV 95,848 84,000 84,000 84,000 84,000 84,000 0 0
Other Miscellaneous 40,006 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Land Disposal Estimates 0 393,000 474,380 0 0 1,215,000 0
Iv Transfers from Other Funds 0 63,811 0 120,000 120,000 120,000 75,734 0
w
ATB's/Carryovers 0 1,756,504 0 0 0 0 0 0
HOP Reimbursement (RTD) 1,298,163 1,240,395 1,290,011 1,341,611 1,395,276 1,451,087 1,509,130 1,569,495
TOTAL SOURCES OF FUNDS $24,863,823 $32,495,509 $20,366,031 $20,675,519 $21,271,166 $23,110,222 $22,393,709 $22,956,827
USES OF FUNDS
Operating:
Transportation Planning & Operations $7,555,633 7,927,404 7,846,688 8,082,089 8,364,962 8,657,736 8,960,756 9,274,383
Project Management $2,734,033 2,743,048 2,779,965 2,863,364 2,963,581 3,067,307 3,174,663 3,285,776
Transportation Maintenance $4,069,155 4,089,321 4,107,704 4,535,246 4,686,104 4,842,243 5,003,846 5,171,106
Transportation Administration $570,931 562,220 607,337 625,557 647,452 670,112 693,566 717,841
Other Programs $171,859 172,854 173,451 178,655 184,907 191,379 198,077 205,010
- - - - - - - - - - - - - - - - - -
Subtotal Operating Uses of Funds $15,101,611 $15,494,848 $15,515,145 $16,284,910 $16,847,007 $17,428,777 $18,030,909 $18,654,116
Transfers:
Cost Allocation 1,124,946 1,182,026 1,219,851 1,256,447 1,294,140 1,332,964 1,372,953 1,414,142
Forest Glen GID 3,042 3,194 4,126 0 0 0 0 0
Parks & Recreation 28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000
HHS 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000
Planning & Development Services Fund 195,974 201,853 207,909 214,146 220,570 227,188 234,003 241,023
- - - - - - - - - - - - - - - - -
Subtotal Transfers to Other Funds $1,364,962 $1,428,073 $1,472,886 $1,511,593 $1,555,710 $1,601,152 $1,647,956 $1,696,165
CITY OF BOULDER
2011 FUND FINANCIAL
TRANSPORTATION FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Debt Payments:
Boulder Transit Village $123,393 $133,062 $9,605 $0 $0 $0 $0 $0
TOTAL OPERATING USES OF FUNDS $16,589,966 $17,055,983 $16,997,636 $17,796,502 $18,402,717 $19,029,928 $19,678,865 $20,350,281
Capital Improvements Program:
TOTAL CAPITAL USES OF FUNDS $9,732,745 $6,184,000 $2,954,000 $2,849,000 $2,754,000 $2,879,000 $3,654,000 $2,554,000
CARRYOVERS & ENCUMBRANCES 0 14,629,140 0 0 0 0 0 0
MID-YEAR ADJUSTMENTS-TO-BASE 0 789,250 0 0 0 0 0 0
TOTAL USES OF FUNDS $26,322,711 $38,658,373 $19,951,636 $20,645,502 $21,156,717 $21,908,928 $23,332,865 $22,904,281
FUND BALANCE - END OF YEAR $7,886,279 $1,723,415 $2,137,810 $2,167,827 $2,282,275 $3,483,569 $2,544,413 $2,596,959
Iv Designations:
w Sick & Vacation Liability Reserve 145,688 150,059 154,560 159,197 163,973 168,892 173,959 179,178
y Operating Reserve 475,000 475,000 475,000 475,000 475,000 475,000 475,000 475,000
Pay Period 27 - 2017 Reserve 180,351 230,351 280,351 330,351 380,351 420,351 460,351 500,351
Less: Total Reserve Designations 801,039 855,410 909,911 964,548 1,019,324 1,064,243 1,109,310 1,154,529
SURPLUS/(DEFICIT) vs. RESERVE GOAL $7,085,240 $868,005 $1,227,898 $1,203,278 $1,262,951 $2,419,325 $1,435,103 $1,442,430
CITY OF BOULDER
2011 FUND FINANCIAL
TRANSPORTATION DEVELOPMENT FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year $2,575,450 $2,056,048 $205,926 $197,366 $152,092 $205,165 $156,524 $206,104
SOURCES OF FUNDS
Transportation Excise Tax 518,240 290,000 585,000 650,000 650,000 650,000 650,000 650,000
Interest Income 80,273 40,000 20,000 20,000 20,000 20,000 20,000 20,000
External Funding 630,817 3,019,847 0 0 0 0 0 0
Reimbursements 0 100,000 100,000 100,000 100,000 100,000 100,000 100,000
TOTAL SOURCES OF FUNDS $1,229,330 $3,449,847 $705,000 $770,000 $770,000 $770,000 $770,000 $770,000
USES OF FUNDS
Operating:
Operating Expenditures $66,008 127,870 178,233 179,487 180,667 181,893 183,169 184,496
N Subtotal Operating Uses of Funds $66,008 $127,870 $178,233 $179,487 $180,667 $181,893 $183,169 $184,496
w
O0 Transfers:
Cost Allocation 8,202 9,415 9,716 10,007 10,308 10,617 10,935 11,264
Excise Tax Administration 5,289 5,448 5,611 5,779 5,953 6,131 6,315 6,505
Subtotal Transfers to Other Funds 13,491 14,863 15,327 15,787 16,260 16,748 17,251 17,768
TOTAL OPERATING USES OF FUNDS $79,499 $142,733 $193,560 $195,274 $196,927 $198,641 $200,420 $202,264
TOTAL CAPITAL USES OF FUNDS $1,669,233 $480,000 $520,000 $620,000 $520,000 $620,000 $520,000 $520,000
CARRYOVERS & ENCUMBRANCES 0 4,802,236 0 0 0 0 0 0
EXPENDITURE REDUCTIONS $0 (125,000) $0 $0 $0 $0 $0 $0
TOTAL USES OF FUNDS $1,748,732 $5,299,969 $713,560 $815,274 $716,927 $818,641 $720,420 $722,264
FUND BALANCE - END OF YEAR $2,056,048 $205,926 $197,366 $152,092 $205,165 $156,524 $206,104 $253,840
Designations:
Designated Reserve 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
No. Boulder Undergrounding` 0 112,860 112,860 112,860 112,860 112,860 112,860 112,860
Pay Period 27 - 2013 Reserve 2,345 3,345 4,345 5,345 6,345 7,245 8,145 9,045
27,345 141,205 142,205 143,205 144,205 145,105 146,005 146,905
SURPLUS/(DEFICIT) vs. RESERVE GOAL $2,028,703 $64,721 $55,161 $8,887 $60,960 $11,419 $60,099 $106,935
CITY OF BOULDER
2011 FUND FINANCIAL
TRANSIT PASS GENERAL IMPROVEMENT DISTRICT - FOREST GLEN
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year $3,776 $3,825 $3,081 $0 $0 $0 $0 $0
SOURCES OF FUNDS
Property Tax $9,010 $8,786 $8,222 $0 $0 $0 $0 $0
Specific Ownership Tax 480 480 434 0 0 0 0 0
Transfers from Other Funds: 0 0 0 0 0
City of Boulder- ECO Pass Subsidy 3,042 3,194 4,126 0 0 0 0 0
City of Boulder - Administration Cost Subsid 0 0 0 0 0 0 0 0
Interest on Investments 25 25 25 0 0 0 0 0
TOTAL SOURCES OF FUNDS $12,557 $12,485 $12,807 $0 $0 $0 $0 $0
USES OF FUNDS
Operating:
RTD ECO Pass Cost $12,150 $12,775 $13,753 $0 $0 $0 $0 $0
N Annual Administration Cost 0 0 0 0 0 0 0 0
w
Election Cost 0 0 0 0 0 0 0 0
Rebate Program 358 454 454 0 0 0 0 0
Subtotal Operating Uses of Funds $12,508 $13,229 $14,207 $0 $0 $0 $0 $0
Transfers to Other Funds: Interest 0 0 0 0 0 0 0 0
TOTAL OPERATING USES OF FUNDS $12,508 $13,229 $14,207 $0 $0 $0 $0 $0
Capital Improvements Program:
TOTAL CAPITAL USES OF FUNDS $0 $0 $0 $0 $0 $0 $0 $0
CARRYOVERS & ENCUMBRANCES 0 0 0 0 0 0 0 0
MID-YEAR ADJUSTMENTS-TO-BASE 0 0 0 0 0 0 0 0
TOTAL USES OF FUNDS $12,508 $13,229 $14,207 $0 $0 $0 $0 $0
Restricted Reserve Adjustment $0 $0 $0 $0 $0 $0 $0 $0
Less: Audit Reserve Adjustment $0 $0 $0 $0 $0 $0 $0 $0
FUND BALANCE - END OF YEAR $3,825 $3,081 $1,681 $0 $0 $0 $0 $0
SURPLUS/(DEFICIT) vs. RESERVE GOAL $3,825 $3,081 $1,681 $0 $0 $0 $0 $0
CITY OF BOULDER
2011 FUND FINANCIAL
OPEN SPACE FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED RECOMMENDED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year $12,067,671 $14,249,015 $11,349,459 $10,529,072 $11,526,200 $12,532,467 $16,464,172 $22,926,349
SOURCES OF FUNDS
Net Sales Tax Revenue $21,951,948 $21,376,992 $22,317,193 $23,216,898 $24,013,577 $24,834,171 $25,655,457 $26,503,904
Investment Income $335,685 $325,000 $325,000 $325,000 $325,000 $325,000 $325,000 $325,000
Lease & Miscl Revenue $590,950 $485,909 $485,909 $485,909 $485,909 $485,909 $485,909 $485,909
Sale of Property $77,862
Bond Refunding $13,142,241
General Fund Transfer $1,098,529 $1,121,381 $1,020,565 $1,030,771 $1,041,078 $1,051,489 $1,062,004 $1,072,624
Reduce GF Transfer ($100,000) ($200,000)
Grants $50,762
Total Annual Sources of Funds $37,147,977 $23,109,282 $24,148,667 $25,058,578 $25,865,564 $26,696,569 $27,528,370 $28,387,437
USES OF FUNDS
General Operating Expenditures $9,247,725 $10,486,001 $10,184,764 $10,276,299 $10,481,825 $10,691,461 $10,905,290 $11,123,396
2010 Carryover/supplemental $61,071
Cost Allocation $885,465 $987,358 $1,018,953 $1,039,332 $1,060,119 $1,081,321 $1,102,947 $1,125,006
Total Operating Uses of Funds $10,133,190 $11,534,430 $11,203,717 $11,315,631 $11,541,943 $11,772,782 $12,008,238 $12,248,402
CAPITAL IMPROVEMENTS PROGRAM
Real Estate Acquisition CIP $861,367 $2,728,667 $1,060,832 $3,400,000 $3,400,000 $3,400,000 $3,400,000 $3,400,000
Kentucky / Papini Acquisition $671,333 $671,333
Water Rights Acquisition CIP $59,140 $200,000 $40,000 $200,000 $200,000 $200,000 $200,000 $200,000
Arapahoe Pit Augmentation $500,000
Gross Reservoir Expansion $2,400,000
Mineral Rights Acquisition $0 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000
Visitor Infrastructure CIP $50,863 $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 $450,000
Highway 93 Underpass $120,000
Total Capital Improvements Program $971,370 $4,150,000 $2,322,165 $4,150,000 $4,650,000 $4,270,000 $4,150,000 $6,550,000
DEBT SERVICE USES OF FUNDS
Debt Service - BMPA $2,541,112 $2,640,954 $4,570,484 $1,734,407 $1,597,579 $1,500,969 $1,110,243 $996,341
Debt Service - Bonds & Notes $21,320,960 $7,533,455 $6,872,688 $6,861,413 $7,069,775 $5,221,113 $3,797,712 $3,789,762
Arbitrage $150,000
Total Debt Service Uses of Funds $23,862,072 $10,324,408 $11,443,172 $8,595,819 $8,667,354 $6,722,082 $4,907,956 $4,786,104
TOTAL USES OF FUNDS $34,966,632 $26,008,838 $24,969,054 $24,061,450 $24,859,297 $22,764,864 $21,066,194 $23,584,506
CITY OF BOULDER
2011 FUND FINANCIAL
OPEN SPACE FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED RECOMMENDED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
FUND BALANCE - END OF YEAR $14,249,015 $11,349,459 $10,529,072 $11,526,200 $12,532,467 $16,464,172 $22,926,349 $27,729,280
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 $126,270 $184,270 $242,270 $300,270 $358,270 $416,270 $474,270 $532,270
SICK/VAC/APP. BONUS LIABILITY 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
ARBITRAGE RESERVE $152,021
ACQUISITION RESERVE $1,600,000 $1,600,000 $1,600,000 $2,000,000 $4,000,000 $4,000,000
RESERVE FOR GROSS RES. EXPANSION $400,000 $800,000 $1,200,000 $1,600,000 $2,000,000 $2,400,000
RESERVE FOR ARAPAHOE PIT $160,000 $320,000 $480,000 $500,000
RESERVE FOR HIGHWAY 93 UNDERPASS $90,000 $120,000 $120,000 $120,000 $120,000
SUBTOTAL-RESERVES $6,893,291 $7,389,270 $9,607,270 $10,085,270 $10,043,270 $10,781,270 $13,239,270 $10,897,270
UNRESTRICTED FUND BALANCE $7,355,724 $3,960,189 $921,802 $1,440,930 $2,489,197 $5,682,902 $9,687,079 $16,832,010
A
CITY OF BOULDER
2011 FUND FINANCIAL
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
FUND BALANCE
Beginning of Year $0 ($0) ($0) ($0) ($0) ($0) ($0) ($0)
SOURCES OF FUNDS:
Federal Grant Revenue Received $1,236,326
Current Year Federal Grant $1,022,789 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000
Available Prior Years Grant Balances $790,714
Sale Proceeds $0 $0 $0 $0 $0 $0 $0 $0
Third Party Reimbursements
TOTAL SOURCES OF FUNDS $1,236,326 $1,813,503 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000
USES OF FUNDS:
Operating:
Program Management $163,490 $178,834 $173,453 $172,391 $171,287 $170,138 $168,944 $167,702
Total Operating Uses of Funds $163,490 $178,834 $173,453 $172,391 $171,287 $170,138 $168,944 $167,702
Transfers to Other Funds
Transfer to CHAP/interest on BHP prepayment
Cost Allocation $22,047 $25,724 $26,547 $27,609 $28,713 $29,862 $31,056 $32,298
iv Total Transfers to Other Funds $22,047 $25,724 $26,547 $27,609 $28,713 $29,862 $31,056 $32,298
CDBG Program:
Community Development/Housing Activities $1,050,789 $818,231 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000
Total CDBG Program $1,050,789 $818,231 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000
Program Carryovers & Encumbrances $790,714
TOTAL USES OF FUNDS $1,236,326 $1,813,503 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000
UNRESTRICTED FUND BALANCE ($0) ($0) ($0) ($0) ($0) ($0) ($0) ($0)
DESIGNATIONS:
Designated Reserve $0 $0 $0 $0 $0 $0 $0 $0
Sick/Vacation/Bonus Liability $0 $0 $0 $0 $0 $0 $0 $0
Total Reserve* $0 $0 $0 $0 $0 $0 $0 $0
SURPLUS/(DEFICIT) vs. RESERVE GOAL ($0) ($0) ($0) ($0) ($0) ($0) ($0) ($0)
* This fund cannot have designated reserves because expenses are funded only on a reimbursable basis by the Department of Housing and Urban Development.
CITY OF BOULDER
2011 FUND FINANCIAL
HOME INVESTMENT PARTNERSHIP GRANT FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
FUND BALANCE
Beginning of Year $0 $0 $0 $0 $0 $0 $0 $0
SOURCES OF FUNDS:
Federal Grant Revenue Received $1,431,497
Current Year Federal Grant $1,357,667 $1,350,000 $1,350,000 $1,350,000 $1,350,000 $1,350,000 $1,350,000
Available Prior Years Grant Balances $1,101,319
Third Party Reimbursements
TOTAL SOURCES OF FUNDS $1,431,497 $2,458,986 $1,350,000 $1,350,000 $1,350,000 $1,350,000 $1,350,000 $1,350,000
USES OF FUNDS:
Operating:
Program Management $96,273 $99,093 $98,153 $97,734 $97,299 $96,847 $96,377 $95,887
Total Operating Uses of Funds $96,273 $99,093 $98,153 $97,734 $97,299 $96,847 $96,377 $95,887
Transfers to Other Funds
Cost Allocation $6,913 $10,131 $10,455 $10,873 $11,308 $11,760 $12,231 $12,720
Total Transfers to Other Funds $6,913 $10,131 $10,455 $10,873 $11,308 $11,760 $12,231 $12,720
w
HOME Program:
HOME consortium to other communities $386,009 $637,493 $633,893 $633,893 $633,893 $633,893 $633,893 $633,893
Housing Activities $942,302 $610,950 $607,500 $607,500 $607,500 $607,500 $607,500 $607,500
Total HOME Program $1,328,311 $1,248,443 $1,241,393 $1,241,393 $1,241,393 $1,241,393 $1,241,393 $1,241,393
Program Carryovers & Encumbrances $1,101,319
TOTAL USES OF FUNDS $1,431,497 $2,458,986 $1,350,000 $1,350,000 $1,350,000 $1,350,000 $1,350,000 $1,350,000
UNRESTRICTED FUND BALANCE $0 $0 $0 $0 $0 $0 $0 $0
DESIGNATIONS:
Designated Reserve $0 $0 $0 $0 $0 $0 $0 $0
Sick/Vacation/Bonus Liability $0 $0 $0 $0 $0 $0 $0 $0
Total Reserve* $0 $0 $0 $0 $0 $0 $0 $0
SURPLUSJ(DEFICIT) vs. RESERVE GOAL $0 $0 $0 $0 $0 $0 $0 $0
This fund cannot have designated reserves because expenses are funded only on a reimbursable basis by the Department of Housing and Urban Development.
CITY OF BOULDER
2011 FUND FINANCIAL
WATER UTILITY FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year Fund Balance $47,717,619 $42,701,853 $26,847,247 $24,982,845 $26,133,283 $27,065,376 $29,435,343 $31,271,960
SOURCES OF FUNDS
Operating—
Sale of Waterto General Cust $17,757,975 $17,763,468 $20,211,608 $20,859,389 $21,527,938 $22,217,921 $22,930,024 $23,664,958
Projected Rate Increase $0 $0 $606,348 $625,782 $645,838 $666,538 $687,901 $709,949
Bulk/irrigation Water Sales $127,566 $123,600 $120,700 $123,700 $120,800 $123,800 $125,800 $125,800
Hydroelectric Revenue $2,230,379 $2,040,000 $2,151,000 $27151,000 $2,304,000 $2,304,000 $2,304,000 $2,304,000
Miscellaneous Operating Revenues $55,065 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000
TOTAL OPERATING SOURCES OF FUNDS $20,170,985 $19,952,068 $23,114,656 $23,784,871 $24,623,576 $25,337,258 $26,072,725 $26,829,707
Non-Operating--
Plant Investment Fees $2,954,080 $1,600,000 $2,100,000 $2,100,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000
Connection Charges $135,122 $150,000 $150,000 $150,000 $165,000 $165,000 $165,000 $165,000
Special Assessments $2,474 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
State & Federal Grants $0 $1,180,000
Interest on Investments $1,369,016 $654,815 $299,253 $499,657 $653,332 $811,961 $883,060 $938,159
Rent, assessments and other misc revenues $231,568 $18,000 $18,500 $19,000 $19,500 $20,000 $20,500 $20,500
Sale of Real Estate - Yards Masterplan $0 $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 $0 $0 $9,065,000
TOTAL NON-OPERATING SOURCES OF FUNDS $4,785,045 $3,897,100 $2,665,538 $2,866,442 $3,435,617 $3,594,746 $3,666,345 $12,786,444
N TOTAL SOURCES OF FUNDS $24,956,030 $23,849,168 $25,780,194 $26,651,313 $28,059,193 $28,932,005 $29,739,070 $39,616,150
A
USES OF FUNDS
Operating Expenditures—
Administration $821,332 $860,458 $836,279 $861,367 $887,208 $913,825 $941,239 $969,477
Planning and Project Management $439,506 $563,365 $575,925 $593,203 $610,999 $629,329 $648,209 $667,655
Water Resources and Hydroelectric Operations $2,044,449 $1,978,143 $2,004,557 $2,064,694 $2,126,635 $2,190,434 $2,256,147 $2,323,831
Water Treatment $4,003,864 $4,267,303 $4,293,920 $4,422,738 $4,555,420 $4,692,082 $4,832,845 $4,977,830
Water Quality & Environmental Svcs $797,293 $869,198 $873,887 $900,104 $927,107 $954,920 $983,568 $1,013,075
Water Conservation $251,389 $3917875 $443,829 $457,144 $470,858 $484,984 $499,533 $514,519
System Maintenance $2,678,353 $3,181,785 $3,113,787 $3,207,201 $3,303,417 $3,402,519 $3,504,595 $3,609,733
Windy Gap Payment $2,322,398 $2,479,532 $2,553,539 $2,523,910 $2,546,836 $2,593,250 $2,716,004 $2,795,959
One-time Budget Savings $0 ($1,105,000)
Sick/Vacation Accrual ($3,905) $1007000 $100,000 $103,000 $106,090 $109,273 $112,551 $115,927
TOTAL OPERATING USES OF FUNDS $13,354,679 $13,586,659 $14,795,723 $15,133,360 $15,534,569 $15,970,615 $16,494,690 $16,988,006
Debt--
BRWTP 1996 Revenue Bond; Refunding in 2005 $843,810 $844,505 $848,752 $854,690 $854,438 $856,594 $857,709 $858,531
Refunding of the 1999 and 2000 Revenue Bonds $3,257,654 $3,253,354 $2,507,921 $2,506,088 $2,511,421 $2,523,521 $2,522,054 $2,517,388
Lakewood Pipeline 2001 Revenue Bond $2,180,202 $2,174,452 $2,171,885 $2,172,302 $2,175,502 $2,176,142 $2,182,416 $2,183,781
Arbitrage Payment ($2,408) $0
Projected Bond-Betasso WTP Improvements $0 $0 $790,480
TOTAL DEBT SERVICE $6,279,258 $6,272,311 $5,528,558 $5,533,080 $5,541,361 $5,556,257 $5,562,179 $6,350,180
Transfers Out--
Cost Allocation $1,133,776 $1,118,145 $1,153,926 $1,269,319 $1,396,250 $1,535,876 $1,689,463 $1,858,409
Planning & Development Services $183,359 $1887860 $194,526 $200,362 $206,373 $212,564 $218,941 $225,509
Other Transfers $15,000 $15,000
TOTAL TRANSFERS OUT $1,332,135 $1,322,005 $1,348,452 $1,469,680 $1,602,623 $1,748,439 $1,908,404 $2,083,918
CITY OF BOULDER
2011 FUND FINANCIAL
WATER UTILITY FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Capital Improvements Program--
TOTAL CAPITAL USES OF FUNDS $9,001,819 $4,441,365 $6,071,864 $3,467,754 $4,554,637 $3,396,000 $4,049,731 $5,167,132
PROJECTED BOND - BETASSO WTP IMP $0 $0 $8,195,453
PROJECTED BONDS - ISSUANCE COSTS $0 $0 $100,000
ENCUMBRANCES, CARRYOVERS & MID-YR ATB's $0 $14,181,434
TOTAL USES OF FUNDS $29,967,891 $39,803,774 $27,744,597 $25,603,874 $27,233,190 $26,671,311 $28,015,004 $38,884,688
Sick/Vacation Accrual Adjustment ($3,905) $100,000 $100,000 $103,000 $106,090 $109,273 $112,551 $115,927
FUND BALANCE - END OF YEAR $42,701,853 $26,847,247 $24,982,845 $26,133,283 $27,065,376 $29,435,343 $31,271,960 $32,119,350
Designated Reserves -
Bond Reserves $3,068,830 $3,068,830 $3,068,830 $3,068,830 $3,068,830 $3,068,830 $3,068,830 $3,859,310
Lakewood Pipeline Remediation Reserve $16,593,356 $12,737,271 $13,124,687 $13,989,878 $14,881,385 $15,538,621 $16,477,235 $17,444,397
Lakewood/USFS Damage Claims Reserve $100,000 $100,000 $100,000 $100,000
Vacation/Sick/Bonus Liability $643,997 $663,317 $683,216 $703,713 $724,824 $746,569 $768,966 $792,035
Pay Period 27 - 2013 Reserve $130,443 $181.443 $232,443 $283,443 $334,443 $385,443 $436,443 $487,443
TOTAL RESERVES $20,536,626 $16,750,861 $177209,177 $18,145,864 $19,009,483 $19,739,463 $20,751,474 $22,583,185
SURPLUS/(DEFICIT) vs. DESIGNATED RESERVES $22,165,227 $10,096,386 $7,773,668 $7,987,419 $8,055,894 $9,695,879 $10,520,486 $9,536,165
OPERATING RESERVE (Goal: 25% of Operating)' $3,671,704 $3,727,166 $4,036,044 $4,150,760 $4,284,298 $4,429,764 $4,600,773 $4,767,981
CAPITAL RESERVE (Goal: $2,000,000) $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000
IVA SURPLUS/(DEFICIT) vs. ALL RESERVES $16,493,524 $4,369,220 $1,737,625 $1,836,659 $1,771,596 $3,266,116 $3,919,712 $2,768,184
' 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
utilit,
CITY OF BOULDER
2011 FUND FINANCIAL
WASTEWATER UTILITY FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year Fund Balance $14,724,357 $15,082,764 $11,344,328 $10,452,071 $9,146,996 $8,048,938 $7,729,236 $7,644,997
SOURCES OF FUNDS
Operating—
Sewer Charges to General Customers $12,601,245 $12,070,078 $12,897,822 $13,311,326 $13,738,087 $14,178,531 $14,633,094 $15,395,478
Projected Rate Increase $386,935 $399,340 $412,143 $4257356 $731,655 $769,774
Surcharge/ Pretreatment Fees $114,589 $133,000 $118,000 $118,000 $118,000 $118,000 $118,000 $118,000
Cogeneration Revenues ($5,282)
TOTAL OPERATING SOURCES OF FUNDS $12,710,552 $12,203,078 $13,402,757 $13,828,666 $14,268,230 $14,721,886 $15,482,749 $16,283,252
Non-Operating--
Plant Investment Fees $517,576 $450,000 $550,000 $600,000 $600,000 $600,000 $600,000 $600,000
Connection Charges $13,335 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Special Assessments $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Interest on Investments $465,777 $306,489 $115,645 $209,041 $228,675 $241,468 $231,877 $229,350
Rent and other miscellaneous revenue $31,074 $29,500 $29,500 $1,500 $1,500 $1,500 $1,500 $1500
Sale of Real Estate - Yards Masterplan $98,250
Transfer from Other Funds $230,000
Bond Proceeds $10,210,688
TOTAL NON-OPERATING SOURCES OF FUNDS $1,257,762 $11,109,927 $710,145 $825,541 $845,175 $857,968 $848,377 $845,850
TOTAL SOURCES OF FUNDS $13,968,314 $23,313,005 $14,112,902 $14,654,208 $15,113,405 $15,579,855 $16,331,126 $17,129,102
N USES OF FUNDS
A Operating Expenditures—
Administration $462,023 $525,043 $508,715 $523,976 $539,696 $555,887 $572,563 $589,740
Planning and Project Management $358,418 $341,929 $339,191 $349,367 $359,848 $370,643 $381,762 $393,215
Wastewater Quality & Environmental Svcs $920,893 $1,076,618 $1,021,258 $1,051,896 $1,083,453 $1,115,956 $1,149,435 $1,183,918
System Maintenance $1,253,192 $1,682,120 $1,687,414 $1,738,036 $1,790,178 $1,843,883 $17899,199 $1,956,175
Wastewater Treatment $4,806,172 $5,385,984 $5,185,074 $5,340,626 $5,500,845 $5,665,870 $5,835,846 $6,010,922
Proposed Reductions ($895,000)
Sick/Vacation Accrual ($51,293) $75,000 $75,000 $77,250 $79,568 $81,955 $84,413 $86,946
TOTAL OPERATING USES OF FUNDS $7,749,405 $8,191,694 $8,816,652 $9,081,152 $9,353,586 $9,634,194 $9,923,220 $10,220,916
Debt--
WWTP Improvements 2005 Revenue Bond $3,557,523 $3,556,583 $3,550,367 $3,546,533 $3,544,883 $3,543,496 $3,519,913 $3,502,288
2005 Refunding of the 1992 Marshall Landfill Bonc $170,331 $165,456 $165,568 $175,454
WWTP UV, Digester, Headworks Imp 2010 Rev Bond $62,616 $674,688 $671,879 $673,963 $670,854 $672,638 $673,863
Arbitrage Payment ($22,858)
TOTAL DEBT SERVICE $3,704,996 $3,784,655 $4,390,623 $4,393,866 $4,218,846 $4,214,350 $4,192,551 $4,176,151
Transfers Out--
Cost Allocation $794,683 $802,099 $827,766 $910,543 $1,001,597 $1,101,757 $1,211,933 $1,333,126
Planning & Development Services $183,917 $189,435 $195,118 $200,972 $207,001 $2137211 $219,607 $226,195
TOTAL TRANSFERS OUT $978,600 $991,534 $1,022,884 $1,111,515 $1,208,598 $1,314,968 $1,431,540 $1,559,321
Capital Improvements Program--
TOTAL CAPITAL USES OF FUNDS $951,963 $911,540 $850,000 $1,450,000 $1,510,000 $818,000 $952,467 $705,636
2005 BOND-WWTP IMPROVEMENTS $173,650
2010 BOND-UV, DIGESTER, HEADWORKS IMP $9,400,000
BOND - ISSUANCE COSTS $140,549
CARRYOVERS, ENCUMBRANCES & MID-YR ATBs $3,706,469
TOTAL USES OF FUNDS $13,558,614 $27,126,441 $15,080,159 $16,036,533 $16,291,030 $15,981,512 $16,499,778 $16,662,024
Sick/Vacation Accrual Adjustment ($51,293) $75,000 $75,000 $77,250 $79,568 $81,955 $84,413 $86,946
FUND BALANCE - END OF YEAR $15,082,764 $11,344,328 $10,452,071 $9,146,996 $8,048,938 $7,729,236 $7,644,997 $8,199,020
CITY OF BOULDER
2011 FUND FINANCIAL
WASTEWATER UTILITY FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Designated Reserves -
Bond Reserves $170,250 $840,389 $840,389 $840,389 $670,139 $670,139 $670,139 $670,139
Sick/Vacation/Bonus Liability $612,259 $630,627 $649,546 $669,032 $689,103 $709,776 $731,069 $753,001
Pay Period 27 - 2013 Reserve $967357 $142,357 $188,357 $234,357 $280,357 $316.357 $352,357 $388,357
TOTAL RESERVES $878,866 $1,613,373 $1,678,292 $1,743,778 $1,639,599 $1,696,272 $1,753,565 $1,811,497
SURPLUS/(DEFICIT) vs. DESIGNATED RESERVES $14,203,898 $9,730,955 $8,773,779 $7,403,218 $6,409,339 $6,032,964 $5,891,432 $6,387,523
OPERATING RESERVE (Goal:25% of Operating) * $2,182,001 $2,295,807 $2,459,884 $2,548,167 $2,640,546 $2,737,290 $2,838,690 $2,945,059
CAPITAL RESERVE (Goal: $500,000) $500,000 $500,000 $500,000 $500,000 $500,000 $500.000 $500,000 $500,000
SURPLUS/(DEFICIT) vs. ALL RESERVES $11,521,897 $6,935,148 $5,813,895 $4,355,051 $3,268,793 $2,795,673 $2,552,742 $2,942,464
* 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 utilit,.
A
4
CITY OF BOULDER
2011 FUND FINANCIAL
STORMWATER/FLOOD MANAGEMENT UTILITY FUNC
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year Fund Balance $12,777,970 $12,073,196 $6,196,493 $5,933,663 $5,403,717 $5,708,409 $5,986,348 $5,924,571
SOURCES OF FUNDS
Operating—
Service Charge Fees $5,041,779 $4,966,949 $4,976,883 $4,986,837 $5,146,715 $5,311,718 $5,482,012 $5,657,765
Projected Rate Increases $149,605 $154,401 $159,352 $164,460 $169,733
TOTAL OPERATING SOURCES OF FUNDS $5,041,779 $4,966,949 $4,976,883 $5,136,442 $5,301,116 $5,471,070 $5,646,472 $5,827,498
Non-Operating--
Plant Investment Fees $852,072 $600,000 $600,000 $600,000 $650,000 $650,000 $700,000 $700,000
Urban Drainage District Funds $258,648 $500,000 $300,000 $275,000 $200,000 $250,000 $250,000 $250,000
Colorado Dept of Transportation Funds $1,895,739 $89,502
State & Federal Grants $21,444
Interest on Investments $389,770 $97,673 $65,042 $118,673 $135,093 $171,252 $179,590 $177,737
Intergovernmental Transfers (KICP Program) $114,974 $135,000 $145,000 $150,000 $154,500 $159,135 $163,909 $168,826
Rent and other miscellaneous revenue $54,170 $36,000 $36,000 $36,000 $36,000 $36,000 $36,000 $36,000
Sale of Real Estate - Yards Masterplan $98,250
Projected Bonds $3,249,843 $3,375,000
TOTAL NON-OPERATING SOURCES OF FUNDS $3,586,817 $4,806,268 $1,146,042 $4,554,673 $1,175,593 $1,266,387 $1,329,499 $1,332,563
TOTAL SOURCES OF FUNDS $8,628,596 $9,773,217 $6,122,925 $9,691,115 $6,476,709 $6,737,457 $6,975,972 $7,160,062
USES OF FUNDS
Co Operating Expenditures—
Administration $360,683 $404,335 $392,220 $403,987 $416,106 $428,589 $441,447 $454,690
Planning and Project Management $863,107 $996,697 $1,032,783 $1,063,766 $1,095,679 $1,128,550 $1,162,406 $1,197,279
Stormwater Contract Management $33,333 $48,473 $48,473 $49,927 $51,425 $52,968 $54,557 $56,193
Stormwater Quality and Education $817,520 $962,554 $912,296 $939,665 $967,855 $996,890 $1,026,797 $1,057,601
System Maintenance $609,805 $724,403 $741,968 $764,227 $787,154 $810,768 $835,092 $860,144
SickNacation Accrual ($12,323) $50,000 $50,000 $51,500 $53,045 $54,636 $56,275 $57,964
TOTAL OPERATING USES OF FUNDS $2,672,125 $3,186,462 $3,177,740 $3,273,072 $3,371,264 $3,472,402 $3,576,574 $3,683,872
Debt--
Goose Creek 1998 Revenue Bond $810,029 $548,381 $388,667 $387,258 $390,742 $384,042 $387,038 $381,675
Refunding of the Goose Creek 1998 Revenue Bond $3,710,314
Projected Bond - South Boulder Creek $294,180 $294,180 $294,180 $294,180 $294,180
TOTAL DEBT SERVICE $810,029 $4,258,695 $388,667 $681,438 $684,922 $678,222 $681,218 $675,855
Transfers Out--
Cost Allocation $192,674 $195,486 $201,742 $221,916 $244,108 $268,519 $295,370 $324,908
Planning & Development Services $110,855 $114,181 $117,606 $121,134 $124,768 $128,511 $132,367 $136,338
Other Transfers $15,000 $15,000
TOTAL TRANSFERS OUT $318,529 $324,667 $319,348 $343,050 $368,876 $397,030 $427,737 $461,245
Capital Improvements Program--
TOTAL CAPITAL USES OF FUNDS $5,520,364 $1,681,090 $2,550,000 $2,900,000 $1,800,000 $1,966,500 $2,408,495 $4,001,000
PROJECTED BOND - SOUTH BOULDER CREEK $3,000,000
PROJECTED BOND - ISSUANCE COSTS $75,000
ENCUMBRANCES, CARRYOVERS & MID-YR ATBS $6,249,006
TOTAL USES OF FUNDS $9,321,047 $15,699,920 $6,435,755 $10,272,561 $6,225,062 $6,514,154 $7,094,024 $8,821,972
Sick/Vacation Accrual Adjustment ($12,323) $50,000 $50,000 $51,500 $53,045 $54,636 $56,275 $57,964
FUND BALANCE - END OF YEAR $12,073,196 $6,196,493 $5,933,663 $5,403,717 $5,708,409 $5,986,348 $5,924,571 $4,320,625
CITY OF BOULDER
2011 FUND FINANCIAL
STORMWATER/FLOOD MANAGEMENT UTILITY FUNC
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Designated Reserves -
Bond Reserves $824,715 $324,984 $324,984 $619,164 $619,164 $619,164 $619,164 $619,164
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 Liability $72,510 $74,685 $76,926 $79,234 $81,611 $84,059 $86,581 $89,178
Pay Period 27 Reserve $29,292 $41,292 $53,292 $65,292 $77,292 $88,292 $99,292 $110,292
TOTAL RESERVES $1,976,517 $1,490,961 $1,505,202 $1,813,690 $1,828,067 $1,841,515 $1,855,037 $1,868,634
SURPLUS/(DEFICIT) vs. DESIGNATED RESERVES $10,096,679 $4,705,532 $4,428,461 $3,590,028 $3,880,342 $4,144,833 $4,069,534 $2,451,991
OPERATING RESERVE (Goal: 25% of Operating)' $747,664 $877,782 $874,272 $904,031 $935,035 $967,358 $1,001,078 $1,036,279
CAPITAL RESERVE (Goal: $200,000) $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000
SURPLUS/(DEFICIT) vs. ALL RESERVES $9,149,016 $3,627,749 $3,354,189 $2,485,997 $2,745,307 $2,977,475 $2,868,457 $1,215,712
Reserve levels are based on industry standards and are maintained for revenue bonds and the capital intensive nature of the utility.
A
CITY OF BOULDER
2011 FUND FINANCIAL
DOWNTOWN COMMERCIAL DISTRICT FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of the Year $ 2,566,672 $ 2,253,011 $ 1,739,808 $ 1,341,277 $ 2,029,957 $ 2,658,412 $ 3,325,354 $ 3,914,386
SOURCES OF FUNDS
Property/Owner. Tax $ 1,038,305 $ 1,055,077 $ 1,081,454 $ 1,108,491 $ 1,136,203 $ 1,164,608 $ 1,193,724 $ 1,223,567
Short Term Fees 1,335,143 1,446,625 1,362,000 1,367,628 1,370,484 1,373,369 1,376,283 1,379,226
Long Term Fees 2,132,395 2,353,364 2,352,280 2,463,589 2,463,589 2,573,990 2,573,990 2,702,690
Meterhood & Tokens 46,561 69,714 31,000 31,220 31,442 31,667 31,893 32,122
Interest 66,446 32,303 23,500 26,826 40,599 53,168 66,507 78,288
Rental Income 185,909 272,000 265,600 268,240 270,906 273,599 276,319 279,067
Miscellaneous $24,608 $19,013 $19,202 $19,294 $19,387 $19,481 $19,576 $19,672
Transfers In Meters $1,952,000 $1,725,000 $1,350,000 $1,350,000 $1,350,000 $1,350,000 $1,350,000 $1,350,000
10th/Walnut - Property, Sales, Accommodations and TIF 1,304,522 1,357,748 1,323,000 1,336,230 1,349,592 830,714 860,378 891,176
10th/Walnut- other Revenue - 45,374 38,000 38,380 38,764 39,151 39,543 39,938
Refunding Bonds Par and Premium $8,116,860
TOTAL SOURCES OF FUNDS $ 16,202,749 $ 8,376,218 $ 7,846,036 $ 8,009,898 $ 8,070,967 $ 7,709,747 $ 7,788,214 $ 7,995,746
USES OF FUNDS
Parking Operations $ 1,500,929 $ 1,753,830 $ 1,841,494 $ 1,895,495 $ 1,951,263 $ 2,008,861 $ 2,068,354 $ 2,129,809
Major Maintenance/Improvements - Parking 1,872,740 1,264,800 1,264,800 250,000 250,000 250,000 250,000 250,000
Downtown & University Hill Management Division $744,490 $1,051,914 $950,123 $980,037 $1,010,985 $1,043,007 $1,076,141 $1,110,428
o Eco-Pass Program 684,930 792,173 792,173 808,016 824,177 840,660 857,474 874,623
Major Maintenance/Improvements - Downtown 8,772 100,000 225,000 229,500 234,090 238,772 243,547 248,418
Sick/Vacation Accrual 12,072 61909 12,072 12,555 13,057 13,579 14,123 14,687
Capital Replacement Reserve 165,675 165,675 165,675 165,675 165,675 165,675 165,675 165,675
TOTAL OPERATING USES OF FUNDS 4,989,608 5,135,301 5,251,337 4,341,278 4,449,248 4,560,555 4,675,313 4,793,641
DEBT SERVICE
Series 1998 315,643 957,760 1,005,817 1,007,283 1,008,000 1,012,910 1,016,920 1,021,498
Series 2009 Refunding $8,832,156
Series 2003 (10th and Walnut) 924,722 916,844 920,118 922,234 927,752 927,399 930,883 931,568
TOTAL DEBT SERVICE 10,072,521 1,874,604 1,925,934 1,929,517 1,935,752 1,940,309 1,947,803 1,953,066
TRANSFERS TO OTHER FUNDS
Cost Allocation 170,419 212,261 219,053 223,434 227,903 232,461 237,110 241,852
Mall Improvements - Payback to GF 500,000 500,000 43,549 - - -
TOTAL TRANSFERS TO OTHER FUNDS 670,419 712,261 262,602 223,434 227,903 232,461 237,110 241,852
Carryover & Encumbrances & Adjustments - 497,451 - - - - - -
Less: Excess TIF to City of Boulder 795,934 676,713 816,766 839,544 842,666 323,061 353,078 400,359
TOTAL USES OF FUNDS $ 16,528,482 $ 8,896,330 $ 8,256,639 $ 7,333,773 $ 7,455,568 $ 7,056,386 $ 7,213,304 $ 7,388,917
Less: SickNacation Accrual Adjustment (12,072) (6,909) (12,072) (12,555) (13,057) (13,579) (14,123) (14,687)
UNRESTRICTED FUND BALANCE $ 2,253,011 $ 1,739,808 $ 1,341,277 $ 2,029,957 $ 2,658,412 $ 3,325,354 $ 3,914,386 $ 4,535,902
CITY OF BOULDER
2011 FUND FINANCIAL
DOWNTOWN COMMERCIAL DISTRICT FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Designations:
Designated Reserve 498,961 513,530 525,134 434,128 444,925 456,055 467,531 479,364
Pay Period 27 - 2013 Reserve 24,000 34,000 44,000 54,000 64,000 74,000 84,000 94,000
Sick and Vacation Liability Reserve 95,802 97,413 109,485 122,040 135,097 148,676 162,799 177,486
Reserve-CAGID 10th and Walnut Debt Service 350,560 350,560 285,089 285,089 285,089 285,089 285,089 285,089
SURPLUS/(DEFICIT) vs. RESERVE GOAL $ 1,283,688 $ 744,305 $ 377,570 $ 1,134,700 $ 1,729,302 $ 2,361,533 $ 2,914,967 $ 3,499,963
N
Ut
CITY OF BOULDER
2011 FUND FINANCIAL
UNIVERSITY HILL COMMERCIAL DISTRICT FUND
F2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of the Year $538,897 $626,728 $653,979 $694,363 $733,639 $759,406 $772,827 $771,232
SOURCES OF FUNDS
UHGID Sources of Funds
Property Tax $26,326 $27,300 $27,575 $28,402 $29,254 $30,132 $31,036 $31,967
Ownership Tax $1,430 $1,800 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600
SUBTOTAL: UHGID Taxes $27,756 $29,100 $29,175 $30,002 $30,854 $31,732 $32,636 $33,567
14th Street Lot-Meters $70,936 $60,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000
Pleasant Lot--Meters $12,969 $17,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500
Pleasant Lot--Permits $35,930 $36,580 $36,580 $38,409 $38,409 $40,329 $40,329 $42,345
Parking Products - Meterhoods/Tokens $3,091 $1,260 $1,260 $1,260 $1,260 $1,260 $1,260 $1,260
SUBTOTAL: UHGID Parking $122,926 $115,340 $121,340 $123,169 $123,169 $125,089 $125,089 $127,105
Insurance Reimbursement
Interest/ Misc. $5,453 $6,074 $5,115 $4,583 $4,842 $5,012 $5,101 $5,090
TOTAL UHGID SOURCES $156,135 $150,514 $155,630 $157,754 $158,865 $161,833 $162,826 $165,763
City of Boulder General Fund Transfers
Iv On-Street Meters $247,895 $255,000 $255,000 $255,000 $255,000 $255,000 $255,000 $255,000
N University Ave Meters (beginning 7/1111) $59,000 $119,000 $119,000 $119,000 $119,000 $119,000
13th & Pennsylvania Lot - Meters $96,830 $93,000 $47,500
Parking Products - Meterhoods/Tokens $7,948 $3,240 $3,240 $3,240 $3,240 $3,240 $3,240 $3,240
SUBTOTAL: GF Parking $352,673 $351,240 $364,740 $377,240 $377,240 $377,240 $377,240 $377,240
Interest/ Misc. $11,175 $12,329 $10,385 $9,304 $9,831 $10,176 $10,356 $10,335
TOTAL GF TRANSFER SOURCES $363,848 $363,569 $375,125 $386,544 $387,071 $387,416 $387,596 $387,575
TOTAL SOURCES OF FUNDS $519,983 $514,083 $530,755 $544,298 $545,936 $549,249 $550,422 $553,337
UHGID USES of Funds
Parking Operations Personnel $99,821 $98,308 $99,260 $103,230 $107,359 $111,653 $116,119 $120,764
Parking Operations NonPersonnel $67,154 $52,947 $51,959 $52,998 $54,058 $55,139 $56,242 $57,367
Capital Major Maintenance/Improvements $0 $10,404 $10,404 $10,612 $10,824 $11,041 $11,262 $11,487
Capital Replacement Reserve $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000
DUHMD/Admin Personnel $34,364 $34,576 $35,604 $37,028 $38,509 $40,050 $41,652 $43,318
DUHMD/Admin Non Personnel $9,390 $10,034 $9,490 $9,680 $9,873 $10,071 $10,272 $10,478
Eco-Pass Program $0 $675 $675 $675 $675 $675 $675 $675
Sick/VacationAccrual $1,340 $282 $1,206 $1,254 $1,304 $1,357 $1,411 $1,467
Cost Allocation $22,787 $26,243 $27,083 $27,625 $28,178 $28,742 $29,317 $29,903
SUBTOTAL: UHGID Uses of Funds $243,856 $242,469 $244,681 $252,102 $259,782 $267,727 $275,949 $284,459
CITY OF BOULDER
2011 FUND FINANCIAL
UNIVERSITY HILL COMMERCIAL DISTRICT FUND
F2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
City of Boulder General Fund Uses of Funds
Parking Operations Personnel $33,250 $45,325 $44,740 $46,530 $48,391 $50,326 $52,339 $54,433
Parking Operations Non Personnel $46,560 $79,910 $82,547 $84,198 $85,882 $87,600 $89,352 $91,139
DUHMD/Admin Personnel $69,769 $70,199 $72,287 $75,178 $78,186 $81,313 $84,566 $87,948
DUHMD/Admin NonPersonnel $19,066 $20,372 $19,267 $19,652 $20,045 $20,446 $20,855 $21,272
Marketing/Economic Vitality $5,800 $10,000 $10,000 $10,200 $10,404 $10,612 $10,824 $11,041
Sick/Vacation Accrual $894 $240 $1,028 $1,069 $1,112 $1,156 $1,203 $1,251
Cost Allocation $15,191 $17,495 $18,055 $18,416 $18,784 $19,160 $19,543 $19,934
SUBTOTAL: GF Uses of Funds $190,530 $243,541 $247,924 $255,243 $262,804 $270,614 $278,682 $287,018
Carryovers & Encumbrances $1,344
TOTAL USES OF FUNDS $434,386 $487,354 $492,605 $507,346 $522,585 $538,341 $554,631 $571,476
Sick/Vacation Accrual Adjustment ($2,234) ($522) ($2,234) ($2,323) ($2,416) ($2,513) ($2,613) ($2,718)
UNAPPROPRIATED FUND BALANCE $626,728 $653,979 $694,363 $733,639 $759,406 $772,827 $771,232 $755,811
Designations:
Designated Reserve $116,805 $121,503 $123,151 $126,836 $130,646 $134,585 $138,658 $142,869
w Pay Period 27 - 2013 Reserve $4,114 $5,714 $7,714 $9,714 $11,714 $13,714 $15,714 $17,714
Sick and Vacation Liability Reserve $15,713 $16,235 $18,469 $20,792 $23,209 $25,722 $28,335 $31,053
SURPLUS/(DEFICIT) vs. RESERVE GOAL $490,096 $510,527 $545,029 $576,296 $593,837 $598,806 $588,525 $564,175
REVENUES LESS USES PLUS RSRVS $87,831 $27,251 $38,150 $36,952 $23,351 $10,908 ($4,209) ($18,139)
CITY OF BOULDER
2011 FUND FINANCIAL
PERMANENT PARKS & RECREATION FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of the Year 6,456,646 7,419,055 2,598,768 2,356,871 2,076,177 2,139,476 2,199,321 2,498,420
SOURCES OF FUNDS
Property Tax 1,687,455 1,658,583 1,666,876 1,683,545 1,683,545 1,734,051 1,786,073 1,839,655
Interest 204,302 148,055 184,074 220,889 220,889 220,889 220,889 220,889
"De-bruced" Property Tax Increment 218,000 327,000 436,000 545,000 606,000 624,180 642,905
Parks Development Excise Taxes 314,854 205,724 209,838 214,035 218,316 222,682 227,136 231,679
Recreation Development Excise Taxes 78,717 51,500 52,530 53,581 54,652 55,745 56,860 57,997
Other Revenues 9,170 9,170 9,170 9,170 9,170 9,170 9,170 9,170
OSMP Sale - Kentucky and Papini 671,333 671,333 671,333
TOTAL SOURCES OF FUNDS 2,965,831 2,962,365 3,120,821 2,617,220 2,731,572 2,848,538 2,924,308 3,002,295
USES OF FUNDS
Operations & Construction Management 545,028 744,213 580,990 598,420 616,373 634,864 653,910 673,527
Recreation Renovation and Refurbishment (R&R) 175,000 180,250 185,658 191,227 196,964 202,873 208,959
Parks Renovation and Refurbishment (R&R) 295,000 303,850 250,000 257,500 265,225 273,182 281,377
N Capital Refurbishment Projects 163,903
Cn
Total Operating Uses of Funds 708,931 1,214,213 1,065,090 1,034,078 1,065,100 1,097,053 1,129,965 1,163,864
Transfers To Other Funds
Cost Allocation 61,780 73,660 76,017 79,058 82,220 85,509 88,929 92,486
Excise Tax Collection 5,289 5,448 5,611 5,779 5,953 6,131 6,315 6,315
67,069 79,108 81,628 84,837 88,173 91,640 95,244 98,801
Debt Service
Total Debt Service - - - - -
Capital Improvement Program
Capital Projects 1,227,421 1,620,000 2,216,000 1,779,000 1,515,000 1,600,000 1,400,000 1,400,000
Carryovers & Encumbrances 4,869,331
TOTAL USES OF FUNDS 2,003,422 7,782,652 3,362,718 2,897,914 2,668,273 2,788,693 2,625,209 2,662,665
FUND BALANCE - END OF YEAR 7,419,055 2,598,768 2,356,871 2,076,177 2,139,476 2,199,321 2,498,420 2,838,050
Designations:
Pay Period 27 - 2013 Reserve (8,681) (11,681) (15,268) (18,999) (22,879) (3,000) (6,240) (9,610)
Sick & Vacation Liability Reserve (48,937) (50,405) (51,917) (53,475) (55,079) (56,731) (58,433) (60,186)
Total Designations (57,618) (62,086) (67,186) (72,474) (77,958) (59,731) (64,673) (69,796)
SURPLUS/(DEFICIT) vs. RESERVE GOAL 7,361,437 2,536,682 2,289,686 2,003,703 2,061,518 2,139,589 2,433,747 2,768,254
CITY OF BOULDER
2011 FUND FINANCIAL
TELECOMMUNICATIONS FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year 2,618,566 2,074,438 432,227 478,874 526,383 535,531 587,485 642,137
SOURCES OF FUNDS
Telecom Phone System User Charges 598,136 590,755 593,000 598,930 604,919 610,968 617,078 623,249
Telecom Chanrges Billed - CSO 10,107
Revenue from State Courts Reimb 29,032
Long Distance Phone Charges 20,000 20,200 20,402 20,810 21,226 21,651 22,084
PP27 Accrued Wages 18
Telecommunications Planning & Deployment 27,000 47,000 48,264 48,747 49,234 49,726 50,224 50,726
Lead Party for BRAN reimbursement 38,432
Leased Fiber Maint Payments - Outside Entity 5,213 6,000 6,000 6,000 6,000 6,000 6,000 6,000
BRAN
BRAN Maintenance 71,250 70,000 86,250 86,250 86,250 86,250 86,250 86,250
Insurance Proceeds
Interest 67,989 41,489 8,645 9,548 10,498 10,681 11,720 12,813
TOTAL SOURCES OF FUNDS 847,177 775,244 762,359 769,876 777,711 784,852 792,922 801,122
N USES OF FUNDS
Operating:
Telecom Phone System 560,754 566,565 611,903 575,367 579,853 694,758
-Quarterly Admin Chgs 150,295 231,064
-Monthly Op Chgs 257,368 73,356
-Long Distance Chgs 17,188
City Telephone Personnel Expense 16,160 224,664
CRF Contributions 1,163
VoIP Project Expenses 157,804 1,417,187
Telecommunications Fiber Locations 33,621 370,000 54,264 54,747 55,234 55,726 56,224 56,726
Telecommunications Fiber Installations 452,329
Misc Telecommunications Equipment 37,037
BRAN Maintenance (Locate Services) 35,018 70,000 86,250 86,250 86,250 86,250 86,250 86,250
BRAN Fiber Purchase - BVSD 200,000
Other - Reimb city for lead pary hours 38,432
Total Operating Uses of Funds 1,379,227 2,403,459 701,268 707,562 753,388 717,344 722,327 837,734
Transfers to Other Funds:
Cost Allocation 12,078 13,996 14,444 14,805 15,175 15,555 15,943 16,342
Total Transfers to Other Funds 12,078 13,996 14,444 14,805 15,175 15,555 15,943 16,342
TOTAL USES OF FUNDS 1,391,305 2,417,455 715,712 722,367 768,563 732,898 738,270 854,076
UNRESTRICTED FUND BALANCE 2,074,438 432,227 478,874 526,383 535,531 587,485 642,137 589,183
Required Reserve:
Total Required Reserve 2,074,438 432,227 478,874 526,383 535,531 587,485 642,137 589,183
SURPLUS(DEFICIT) vs RESERVE GOAL 0 0 0 0 0 0 0 0
CITY OF BOULDER
2011 FUND FINANCIAL
PROPERTY AND CASUALTY INSURANCE FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL APPROVED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year 4,473,330 4,903,883 4,817,075 4,645,803 4,340,357 3,998,417 3,539,783 3,060,584
SOURCES OF FUNDS
Charges to Departments 1,610,000 1,510,000 1,510,000 1,510,000 1,610,000 1,610,000 1,710,000 1,710,000
Interest on Investments 151,792 147,117 144,502 92,916 108,509 99,960 88,495 76,515
Transfer from General Fund 40,818 40,818 40,818 40,822 0 0 0 0
Restitution Payments 13,716 0 0 0 0 0 0 0
TOTAL SOURCES OF FUNDS 1,816,327 1,697,935 1,695,320 1,643,738 1,718,509 1,709,960 1,798,495 1,786,515
USES OF FUNDS
Insurance Premiums:
Airport 5,732 4,781 5,020 5,271 5,534 5,811 6,101 6,406
Liability 293,072 315,119 330,875 347,419 364,790 383,029 402,181 422,290
Crime 9,525 10,478 10,792 11,116 11,449 11,793 12,146 12,511
Boiler 23,387 26,822 28,164 29,572 31,050 32,603 34,233 35,945
M Property 421,917 528,691 555,125 582,882 612,026 642,627 674,758 708,496
AJG Broker Fee 0 57,872 60,766 63,804 66,995 70,344 73,862 77,555
Actuarial Valuation Expense and Consulting 14,500 12,426 13,048 13,700 14,385 15,104 15,859 16,652
Annual Claim Payments 249,268 410,994 435,434 454,531 499,369 538,018 574,404 614,612
Internal Litigation Services 84,418 90,302 88,349 91,883 95,558 99,381 103,356 107,490
Risk Management Admin - Non-personnel 8,586 8,545 9,154 9,246 9,338 9,431 9,526 9,621
Risk Management Admin - Personnel 163,566 163,105 169,280 174,358 179,589 184,977 190,526 196,242
Cost Allocation 111,804 155,607 160,586 165,404 170,366 175,477 180,741 186,163
TOTAL USES OF FUNDS 1,385,774 1,784,743 1,866,592 1,949,184 2,060,449 2,168,594 2,277,693 2,393,983
ENDING FUND BALANCE 4,903,883 4,817,075 4,645,803 4,340,357 3,998,417 3,539,783 3,060,584 2,453,116
Designations:
Year-end Estimated Liabilities 920,277 1,022,427 1,127,740 1,243,878 1,344,105 1,437,234 1,527,833 1,527,833
City Reserve Policy (@ 80% risk margin) 414,125 460,092 507,483 559,745 604,847 646,755 687,525 687,525
Total Required Reserve 1,334,402 1,482,519 1,635,223 1,803,623 1,948,952 2,083,989 2,215,358 2,215,358
SURPLUS/(DEFICIT) vs. Required Reserve 3,569,481 3,334,556 3,010,580 2,536,734 2,049,465 1,455,794 845,226 237,758
CITY OF BOULDER
2011 FUND FINANCIAL
WORKER COMPENSATION INSURANCE FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of the Year 4,591,825 4,447,530 3,946,151 3,482,269 3,054,750 2,666,361 2,265,007 1,851,786
SOURCES OF FUNDS
Charges to Departments 1,413,147 1,165,000 1,146,785 1,261,463 1,362,381 1,430,500 1,502,025 1,577,126
Rate adjustment 0 0 0 0 0 0 0 0
Increase to Charges 0 0 0 0 0 0 0 0
Interest Earnings 123,587 106,741 98,654 87,057 91,643 79,991 67,950 55,554
Other Revenues 11,536 0 0 0 0 0 0 0
TOTAL SOURCES OF FUNDS 1,548,270 1,271,741 1,245,439 1,348,520 1,454,023 1,510,490 1,569,975 1,632,679
USES OF FUNDS
Insurance Premiums & Related Expenses 167,012 175,363 184,131 193,337 203,004 213,154 223,812 235,003
Consultant Services 238,967 267,136 130,931 134,859 138,905 143,072 147,364 151,785
Annual Claim Payments 852,545 795,694 851,622 893,500 934,143 976,919 1,020,652 1,020,653
N Employee Wellness Program 148,598 245,531 248,842 252,219 255,663 259,176 262,760 266,415
y Program Administration - Personnel 223,401 226,846 235,393 242,455 249,729 257,221 264,937 272,885
Program Administration - Non-personnel 29,189 29,481 24,275 24,518 24,763 25,011 25,261 25,513
Cost Allocation 32,853 33,069 34,127 35,151 36,205 37,291 38,410 39,563
Total Operating Uses of Funds 1,692,565 1,773,120 1,709,321 1,776,039 1,842,412 1,911,844 1,983,196 2,011,817
Carryovers & Encumbrances 0 0 0 0 0 0 0 0
Budget Supplementals 0 0 0 0 0 0 0 0
TOTAL USES OF FUNDS 1,692,565 1,773,120 1,709,321 1,776,039 1,842,412 1,911,844 1,983,196 2,011,817
UNRESTRICTED FUND BALANCE 4,447,530 3,946,151 3,482,269 3,054,750 2,666,361 2,265,007 1,851,786 1,472,648
DESIGNATIONS:
Year-end Estimated Liabilities 847,291 938,093 1,008,713 1,075,335 1,140,877 1,204,825 1,267,959 1,267,959
City Reserve Policy (@ 80% risk margin) 338,916 375,237 403,485 430,134 456,351 481,930 507,184 507,184
Pay Period 27 Reserve 5,190 7,090 10,090 13,090 16,090 19,090 22,090 25,090
Total Required Reserve 1,191,397 1,320,420 1,422,288 1,518,559 1,613,318 1,705,845 1,797,233 1,800,233
SURPLUS/(DEFICIT) vs. REQUIRED RESERVE 3,256,133 2,625,731 2,059,981 1,536,191 1,053,043 559,162 54,553 (327,585)
CITY OF BOULDER
2011 FUND FINANCIAL
COMPENSATED ABSENCES FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year 2,183,545 1,733,610 1,077,038 981,117 880,218 786,853 701,455 624,475
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 0 0 560,271 571,476 582,906 594,564 606,455 618,584
Interest on Investments 56,492 43,340 44,772 29,434 26,407 23,606 21,044 18,734
TOTAL SOURCES OF FUNDS 177,732 164,580 726,283 722,150 730,552 739,410 748,739 758,559
USES OF FUNDS
Retirement/Termination Payout 604,732 788,333 788,333 788,333 788,333 788,333 788,333 788,333
TOTAL OPERATING USES OF FUNDS 604,732 788,333 788,333 788,333 788,333 788,333 788,333 788,333
TRANSFERS TO OTHER FUNDS
K) Cost Allocation 22,935 32,820 33,870 34,717 35,585 36,474 37,386 38,321
0o TOTAL TRANSFERS TO OTHER FUNDS 22,935 32,820 33,870 34,717 35,585 36,474 37,386 38,321
TOTAL USES OF FUNDS 627,667 821,153 822,203 823,050 823,918 824,807 825,719 826,654
ENDING FUND BALANCE 1,733,610 1,077,038 981,117 880,218 786,853 701,455 624,475 556,380
CITY OF BOULDER
2011 FUND FINANCIAL
FLEET OPERATIONS FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year $292,118 $292,363 $446,723 $398,312 $441,724 $436,186 $462,526 $489,511
SOURCES OF FUNDS
Vehicle Charges $1,986,528 $3,190,230 $3,021,667 $2,874,629 $2,647,821 $2,915,391 $3,043,055 $3,127,894
Vehicle Acquisition Charges $246,154 $339,223 $328,830 $381,790 $633,506 $474,082 $424,953 $420,678
Interest Earnings $7,814 $7,186 $4,691 $4,182 $4,638 $4,580 $4,857 $5,140
Other $428,887 $420,000 $360,000 $363,600 $367,236 $370,908 $374,617 $378,364
TOTAL SOURCES OF FUNDS $2,669,382 $3,956,639 $3,715,188 $3,624,202 $3,653,201 $3,764,962 $3,847,482 $3,932,076
USES OF FUNDS
Operating:
Operating Expenditures $2,411,015 $3,422,738 $3,419,212 $3,226,863 $3,291,400 $3,357,228 $3,424,373 $3,492,860
Emergencies $36,121 $34,893 $32,269 $32,914 $33,572 $34,244 $34,929
Cn Building Replacement $38,931 $57,055 $57,055 $57,055 $57,055 $57,055 $57,055 $57,055
Sick/Vacation Accrual ($4,443) $14,399 $13,072 $13,268 $13,467 $13,669 $13,874 $14,082
Total Operating Uses of Funds $2,445,503 $3,530,313 $3,524,232 $3,329,455 $3,394,836 $3,461,524 $3,529,545 $3,598,926
Transfers to Other Funds
Cost Allocation $223,635 $231,945 239,367 $251,335 $263,902 $277,097 $290,952 $305,500
Carryovers & Encumbrances $40,021
TOTAL USES OF FUNDS $2,669,138 $3,802,279 $3,763,599 $3,580,790 $3,658,738 $3,738,622 $3,820,498 $3,904,426
FUND BALANCE - END OF YEAR $292,363 $446,723 $398,312 $441,724 $436,186 $462,526 $489,511 $517,161
DESIGNATED RESERVES
Reserve for Wage Accural Appropriation $21,434 $29,734 $38,034 $46,666 $55,643 $64,980 $74,689 $84,788
Sick/Vac/Bon Liability Reserve $156,595 $170,994 $184,066 $197,334 $210,801 $224,470 $238,344 $252,427
Emergency Operating Reserve (Goal = 5%) $114,334 $245,995 $176,212 $197,724 $169,742 $173,076 $176,477 $179,946
Total Reserves $292,363 $446,723 $398,312 $441,724 $436,186 $462,526 $489,511 $517,161
SURPLUS(DEFICIT) vs RESERVES 0 0 0 0 0 0 0 0
CITY OF BOULDER
2011 FUND BALANCE
FLEET REPLACEMENT FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year $6,353,301 $7,980,891 $7,545,518 $7,998,204 $8,423,784 $6,443,079 $6,115,087 $6,030,646
SOURCES OF FUNDS
Equipment Replacement Charges $3,424,170 $4,196,195 $4,018,384 $4,095,002 $4,082,151 $4,245,936 $4,031,819 $4,131,416
Sale of Assets $281,144 $160,028 $164,146 $190,361 $314,960 $236,046 $211,727 $209,610
Interest Earnings $199,299 $211,934 $79,228 $83,981 $88,450 $67,652 $64,208 $63,322
Other $106,052 $28,857 $28,857 $28,857 $28,857 $28,857 $28,857 $28,857
TOTAL SOURCES OF FUNDS $4,010,666 $4,597,014 $4,290,615 $4,398,201 $4,514,418 $4,578,491 $4,336,611 $4,433,205
USES OF FUNDS
Operating:
Equipment Purchases $2,033,233 $4,317,228 $3,713,301 $3,842,896 $6,360,058 $4,765,821 $4,274,527 $4,231,776
Support Services $26,970 $27,387 $27,684 $28,791 $29,943 $31,141 $32,386 $33,682
Building Replacement $18,330 $17,155 $17,155 $17,155 $17,155 $17,155 $17,155 $17,155
Transfers to Other Funds
Cost Allocation $74,545 $77,315 $79,789 $83,778 $87,967 $92,366 $96,984 $101,833
Refund to Wastewater Utility Fund $230,000 $0 $0 $0 $0 $0 $0 $0
0
Carryovers & Encumbrances $0 $593,302 $0 $0 $0 $0 $0 $0
TOTAL USES OF FUNDS $2,383,077 $5,032,387 $3,837,929 $3,972,621 $6,495,123 $4,906,482 $4,421,052 $4,384,446
RESTRICTED FUND BALANCE $7,980,891 $7,545,518 $7,998,204 $8,423,784 $6,443,079 $6,115,087 $6,030,646 $6,079,405
Minimum Fund Balance = 10% Value of Fleet = $30.5M
MMMMMWI
CITY OF BOULDER
2011 FUND FINANCIAL
COMPUTER REPLACEMENT FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year 3,934,036 5,084,667 5,316,623 5,349,864 5,289,853 5,651,110 3,993,564 4,186,504
SOURCES OF FUNDS
Transfer In - General Fund/Subsidy 627,000 604,914 604,914 610,963 617,073 623,243 629,476 635,771
Transfer In - Dept Contributions 1,145,234
Transfer In - Subsidized worksations 245,462 249,736 252,234 254,756 257,304 259,877 262,475
Transfer In - 100% rate worksations 787,539 789,792 797,690 805,667 813,724 821,861 830,080
Other Dept Contibutions (Amt over Standard)
Data Center Expansion Charges
Chrgs to External entities
Reimbursement from County for FRGP 15,645
Misc Used Equipment Sales 1,291
Interest 110,386 98,351 127,117 132,916 133,747 132,246 141,278 99,839
TOTAL SOURCES OF FUNDS 1,899,557 1,736,265 1,771,559 1,793,803 1,811,242 1,826,517 1,852,491 1,828,165
USES OF FUNDS
Equipment Disposal Expense 10,000 12,000 12,600 13,230 13,892 14,586 15,315
Computer Replacements 116,953 330,000 360,525 376,749 393,702 411,419 386,939 404,352
CityWide Replacements 618,476 1,152,402 1,353,506 1,451,562 1,029,506 3,044,528 1,243,089 1,539,880
TOTAL OPERATING USES OF FUNDS 735,429 1,492,402 1,726,031 1,840,911 1,436,438 3,469,838 1,644,615 1,959,547
Transfers to Other Funds:
Cost Allocation 13,496 11,907 12,288 12,902 13,548 14,225 14,936 15,683
Total Transfers to Other Funds 13,496 11,907 12,288 12,902 13,548 14,225 14,936 15,683
TOTAL USES OF FUNDS 748,925 1,504,309 1,738,319 1,853,813 1,449,985 3,484,063 1,659,551 1,975,230
ENDING FUND BALANCE 5,084,667 5,316,623 5,349,864 5,289,853 5,651,110 3,993,564 4,186,504 4,039,439
Desinations:
Required Reserve:
Beginning Reserve Requirement - 0 3,038,287 3,164,800 3,295,453 3,836,152 2,572,408 3,194,090 3,666,155
Annual Increase to Required Reserve 0 674,966 718,839 765,564 815,325 923,073 983,073 1,046,973
Decrease for Replacement Purchases 0 (548,453) (588,187) (224,865) (2,079,070) (301,391) (511,007) (699,846)
Total Required Reserve 3,038,287 3,164,800 3,295,453 3,836,152 2,572,408 3,194,090 3,666,155 4,013,282
SURPLUS/(DEFICIT) vs. Required Reserve 2,046,381 2,151,823 2,054,411 1,453,701 3,078,702 799,474 520,349 26,157
CITY OF BOULDER
2011 FUND FINANCIAL
EQUIPMENT REPLACEMENT FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year $4,074,253 $4,308,248 $4,532,739 $3,691,524 $3,353,531 $3,902,408 $4,669,548 $5,346,144
SOURCES OF FUNDS
Contributions: General Fund $197,021 $152,225 $154,840 $159,485 $164,270 $169,198 $174,274 $179,502
Contributions: Restricted Funds $442,984 $635,727 $826,659 $851,459 $877,003 $903,313 $930,412 $958,324
Interest on Investment $121,681 $65,590 $47,594 $38,761 $35,212 $40,975 $49,030 $56,135
TOTAL SOURCES OF FUNDS $761,686 $853,542 $1,029,092 $1,049,705 $1,076,484 $1,113,486 $1,153,716 $1,193,961
USES OF FUNDS
Equipment Purchases: General Fund $138,717 $145,849 $486,795 $87,385 $68,435 $66,768 $155,942 $45,311
Equipment Purchases: Restricted Funds $343,627 $317,416 $1,332,378 $1,246,960 $403,507 $221,495 $260,573 $234,906
Support Services $21,603 $33,667 $33,954 $35,312 $36,725 $38,194 $39,721 $41,310
Transfers to Other Funds
Cost Allocation $23,744 $16,648 $17,181 $18,040 $18,942 $19,889 $20,884 $21,928
Carryovers, Encumbrances and Mid-Year ATBs: GF $45,470
Carryovers, Encumbrances and Mid-Year ATBs: RF $70,000
N TOTAL USES OF FUNDS $527,691 $629,050 $1,870,308 $1,387,697 $527,608 $346,346 $477,120 $343,455
d7
N
FUND BALANCE - END OF YEAR $4,308,248 $4,532,739 $3,691,524 $3,353,531 $3,902,408 $4,669,548 $5,346,144 $6,196,650
Reserve for Wage Accural Appropriation $454 $654 $854 $1,054 $1,254 $1,454 $1,654 $1,854
Restricted Balance: General Fund $1,285,804 $1,251,213 $918,230 $986,641 $1,076,359 $1,174,019 $1,189,396 $1,321,964
Restricted Balance: Restricted Funds $3,0217990 $3,280,872 $2,772,440 $2,365,835 $2,824,795 $3,494,074 $4,155,093 $4,872,831
$4,308,248 $4,532,739 $3,691,524 $3,353,531 $3,902,408 $4,669,547 $5,346,143 $6,196,649
UNRESTRICTED FUND BALANCE $0 $0 $0 $0 $0 $0 $1 $0
Minimum Fund Balance: $757,912 or 10% Projected Equipment Replacement Value
CITY OF BOULDER
2011 FUND FINANCIAL
FACILITY RENOVATION & REPLACEMENT FUND
2009 2010 2011 2012 2013 2014 2015 2016
ACTUAL REVISED APPROVED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
UNAPPROPRIATED FUND BALANCE
Beginning of Year $3,957,976 $4,049,600 $2,284,107 $1,694,445 $1,992,942 $2,140,218 $2,036,925 $2,585,637
SOURCES OF FUNDS
Departmental Contributions: General Fund $104,559 $200,000 $100,000 $180,000
Departmental Contributions: Restricted Funds $339,036 $800,456 $331,747 $331,747 $331,747 $331,747 $331,747 $331,747
Transfers From Major Maintenance $1,305,720 $625,691 $886,707 $925,691 $925,691 $925,691 $925,691 $925,691
Other Revenues $14,850 $535,479
Interest Earnings $113,619 $57,710 $23,983 $17,792 $20,926 $22,472 $21,388 $27,149
TOTAL SOURCES OF FUNDS $1,877,784 $2,019,336 $1,242,437 $1,475,230 $1,378,364 $1,279,910 $1,458,826 $1,284,587
USES OF FUNDS
Operating:
Operating Project Expenses: General Fund $255,793 $275,000 $231,000 $242,550 $254,678 $267,411 $280,782 $294,821
Operating Project Expenses: Restricted Funds $173,165 $131,250 $150,000 $150,000 $150,000 $150,000 $150,000 $150,000
Support Services $16,181 $16,432 $22,147 $23,033 $23,954 $24,912 $25,909 $26,945
Transfers to Other Funds
Cost Allocation $57,127 $42,589 $43,952 $46,150 $48,457 $50,880 $53,424 $56,095
N
w Carryovers, Encumbrances and Mid-Year ATBs: GF $26,527
Carryovers, Encumbrances and Mid-Year ATBs: RF
Total Operating Uses of Funds $502,266 $491,798 $447,099 $461,732 $477,089 $493,204 $510,115 $527,861
Capital Improvements Program:
Existing Facility: General Fund $1,155,385 $504,000 $1,180,000 $715,000 $754,000 $890,000 $400,000 $701,000
Existing Facility: Restricted Funds $128,509 $65,000 $205,000
New Construction
Reconstruction
Study or Analysis
Carryovers, Encumbrances and Mid-Year ATBs: GF $1,792,390
Carryovers, Encumbrances and Mid-Year ATBs: RF $931,642
Total Capital Uses of Funds $1,283,894 $3,293,032 $1,385,000 $715,000 $754,000 $890,000 $400,000 $701,000
TOTAL USES OF FUNDS $1,786,160 $3,784,830 $1,832,099 $1,176,732 $1,231,089 $1,383,204 $910,115 $1,228,861
FUND BALANCE - END OF YEAR $4,049,600 $2,284,107 $1,694,445 $1,992,942 $2,140,218 $2,036,925 $2,585,637 $2,641,363
Reserve for Wage Accural Appropriation $1,328 $2,178 $3,028 $3,878 $4,728 $5,578 $6,428 $7,278
Departmental Annual Balance: General Fund $2,857,349 $883,756 $342,981 $500,485 $504,341 $259,930 $677,182 $592,197
Dushanbe Teahouse Balance $80,602 $80,550 $79,029 $76,595 $74,587 $72,690 $70,592 $69,037
Departmental Annual Balance: Restricted Funds $1,110,321 $1,317,622 $1,269,407 $1,411,985 $1,556,562 $1,698,727 $1,831,434 $1,972,851
$4,049,600 $2,284,107 $1,694,445 $1,992,942 $2,140,218 $2,036,925 $2,585,637 $2,641,363
UNRESTRICTED FUND BALANCE $0 $0 $0 $0 $0 $0 $0 $0
N
A
UTILITY RATES
OVERVIEW
The city owns and operates three utilities: water, wastewater, and stormwater/flood management.
Each utility assesses a variety of rates, fees, and charges to ensure that revenues are sufficient to
meet operating and maintenance costs and to maintain the financial integrity of each utility. City
staff annually reviews the financial and operation performance of each utility and, as
appropriate, makes recommendations to City Council regarding adjustments to monthly utility
rates and other related fees. The recommendations are reviewed and approved by City Council
as part of the annual budget process.
The recommended rate and financial plan is designed to fund programs and projects, satisfy debt
service coverage requirements and maintain required reserves. Each utility is required to
generate net revenues (total gross revenues minus operating expenditures) before debt service,
equal to 1.25 times its debt payment requirements on an annual basis. These debt service
coverage requirements are established as part of the utility's bond covenants. Reserves are
established for bond issuances, employee compensation liabilities, emergencies/stabilization and
special purposes (e.g. Lakewood Pipeline Remediation Reserve).
Each utility has a 25% operating reserve and a separate capital reserve. The amount of the capital
reserve is based on the minimum annual renewal and replacement costs for capital. The capital
reserves are currently set at: Water - $2,000,000; Wastewater - $500,000 and Stormwater/Flood
Management - $200,000. Having both an operating and capital reserve provides each utility with
greater financial stability and flexibility should emergencies or revenue shortfalls occur. Water
revenues especially can be significantly lower during either a very wet or very dry year and it is
financially prudent to have reserves available in years when there may be a revenue shortfall. In
addition, bond rating agencies favor higher reserve levels and this can contribute to higher bond
ratings.
MONTHLY USER FEES
Revenues generated from customer's monthly utility bills are the largest revenue source for each
utility, accounting for 80-95 percent of total revenues. Monthly user fees for 2011 will result in
3 percent additional revenue for the water and wastewater utility funds. Monthly user fees for
the stormwater/flood management utility will remain the same for 2011. The following table
shows approved revenue increases for 2010 and 2011 and possible revenue increases for the
subsequent two years as projected during development of the 2011 budget.
265
2010 2011 2012 2013
Water 0% 3% 3% 3%
Wastewater 0% 3% 3% 3%
Stormwater/ Flood Management 0% 0% 3% 3%
CUSTOMER BILL IMPACTS
The following table shows annual utility bills for a residential customer under the 2010 and 2011
rates.
Annual Annual Bill Difference
Bill 2010 2011 Rates
Rates
Water $363.85 $382.92 $19.07
Wastewater 239.52 247.20 7.68
Stormwater/ Flood 85.20 85.20 0.00
Management
TOTAL $688.57 $715.32 $26.75
In April 2010, a survey of annual water and sewer bills was conducted for fifteen Front Range
Communities. The bills were calculated assuming a single-family, inside city residential
customer with average winter water consumption of 5,000 gallons, total annual water
consumption of 120,000 gallons, a lot size of 9,000 sq. feet and irrigable area of 5,200 sq. feet.
The table below summarizes Boulder's placement of annual water, wastewater and combined
water and wastewater bills. This placement used 2011 rates for Boulder and 2010 rates for all
other communities (the 2011 rates for all other communities were not available when the survey
was completed).
Placement in Survey of 15 Communities
Annual Water Bill Fifth Lowest
Annual Wastewater Bill Fourth Highest
Annual Combined Water and Wastewater Bill Seventh Lowest (mid-point)
PROGRAMS AND PROJECTS WITH A POTENTIAL REVENUE IMPACT
In January 2007 a new water rate structure that uses water budgets was implemented and in June
2008 additional changes were made to how water budgets are determined for some customer
classes. Since changes to water budgets may impact the amount of water use in the five rate
blocks and the associated revenue generated, any future changes to the water budget rate
structure that are considered would also need to include an analysis of the impact to water
revenues and water rates.
266
The Utilities' 2011-2016 fund financials also reflect several revenue bond issuances, and the
associated revenue increases, to fund the following capital projects:
Water Utility
Improvements at the Betasso Water Treatment Facility ($8.2 million in 2016) to assure
compliance with federal Safe Drinking Water Act regulations.
Wastewater Utility
No bonds are anticipated in the 2011-2016 planning period. A bond was issued in 2010
($9.4 million) to fund improvements at the Wastewater Treatment Facility including
installation of an ultraviolet disinfection system and improvements to the biosolids
digesters and headworks facilities.
Stormwater / Flood Management Utility
Improvements along South Boulder Creek ($3.0 million in 2012) designed to mitigate
flood hazards in the South Boulder Creek West Valley area.
Cost estimates for these capital projects will be refined as the construction date approaches
which could result in changes to the projected bond amounts, annual debt payments and utility
revenue increases.
PLANT INVESTMENT FEES
Plant Investment Fees (PIFs) are used to recapture initial capital improvement investments in the
water, wastewater and stormwater/flood management infrastructures. The fees are charged to
new and existing customers who need new or additional utility service. Beginning in September
2007 and continuing throughout 2008, a PIF study was conducted to review how the fees are
assessed and to make possible changes to reinforce the goals and objectives of the new water
budget rate structure. The utility infrastructure inventory and valuation was also reviewed and
updated as part of the PIF Study.
On March 3, 2009, Council adopted changes to the water, wastewater and stormwater PIFs and
on November 10, 2009, Council approved some additional revisions to the stormwater PIFs. The
water and wastewater PIFs were adopted with a three-year phase-in period (2009 thru 2011) and
the stormwater PIF a five-year phase-in period (2009 thru 2013). The phase-in includes a three
percent inflationary increase for each year. These changes are reflected in Section 4-20 Fines and
Fees of the Boulder Revised Code (B.R.C.).
The following table shows the 2010 and 2011 PIFs for a single-family residence with an annual
water budget of 84,000 gallons for indoor usage, 30,000 gallons for irrigation use (or 2,000
square feet of landscaping) and 1,995 square feet of impervious area.
267
2010 PIF 2011 PIF
Water $13,542 $15,542
Wastewater $3,356 $4,136
Stormwater/ Flood Management $2,733 $3,152
UTILITY SPECIFIC SERVICE FEES
The Utilities also assess fees for specific utility related services such as meter and tap fees.
These are reviewed annually as part of the budget process and any changes are submitted as part
of the update to Section 4-20 Fines and Fees of the B.R.C. These fees are designed to fully
recover the direct costs of providing services and indirect overhead costs. There are no changes
to these fees for 2011.
PUBLIC PROCESS
Public process and information disbursement regarding utility rate adjustments include: public
hearings at the Water Resources Advisory Board (WRAB) meetings, notification on customers
utility bill and/or utility bill inserts, inclusion of related materials on the Public Works web page,
Planning and Development Services' Schedule of Fees and public hearings during Council
consideration of the annual budget.
Adjustments to the Utility rates and fees approved as part of the 2011 budget process will
become effective with the January 2011 utility bills.
268
s
city
of
Boulder
Office oj'11re 0(I, Clerk
CIIJO lFICA`I'Ii O M t"l'l IENTICITY
S-1 ATFOI'MIA)RAD-0
CITY 01' 11011.DFIR 1 SS.
COUNTY O IiO1. LDI:R )
1, Sanely Nardi, Deputy City Clerk, In and for said City of F3oulder, it) the C'ounly
oi` BOLIIClcr, in the State aforesaid, do hereby certify that the attached is a true and correct copy ut'
Ordinance Number 7766. pass"I and adopted by the City Council of Boulder on the. 161" day of
Nowniber 2410.
In witness wherc of, I have hereunto .4et my hand and the 4cal of the City of
I1c older, this 16(1' d tv oI' Deecmhcr 2411}.
' nt lsc/ S, L. North
; .s Deputy City Clerk
C IT'Y 'AL
s ,`ilf
P.O. Box 791 • 1777 Broadway s Boulder, Colorado 80342-5221 • (3113) 441-3040
269
270
ORDINANCE NO. 7766
AN ORDINANCE APPROPRIATING MONEY TO
DEFRAY EXPENSES AND VIABILITIES OF THE
CITY OF BOULDER, COVORADO, FOR THE 2011
FISCAI. YEAR OF THE CITY OF BOULDER,
COMMENCING ON THE FIRST DAY OF JANUARY
2011, AND ENDING ON -[-HE LAST DAY OF
DECENIMAZ 2011, AND SETTING FORTH DETAILS
IN RELATION THERETO.
WHERE=AS, the City Council has approved a motion to adopt the hudgct for
')()I I ; 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 (axes for City purposes necessary to provide,
f«r payment In part during (lie City's said fiscal year of the properly awhorized den mils
ilIM11 1110 I-C:,1SUr} , alld,
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 TIIF. C1T1' COUNCIL OF THE
CITY 01, 13OULDER, 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, 2010
and ending at 12:00 Midnight at the end of December 31, 2011, for payment of201 I City
operating expenses, capital inrprovenlents, and general obligation and interest payments:
Getleral Operating Futid $07,131,332
Capital Development Fund 201,215
Lottery Fund 1,000,000
271
I'laming & Development Services Fund $8,686,259
Affordable Housing Fund 2,032,327
Community HouSing Assimance Fund 1,976,090
.15 Cent Sales Tax Fuld 2,751,000
.25 Cent Sales Tax Fund 6,8143,929
Library Fund 7,049,311
Recreation Activity Fund 10,053,447
('linlate Action Plan Fund 1,569,730
Open Space I"utld 24,969,054
Airport Fund 1,387,033
Transportation Fund 19,951,636
"Transportation Development Fund 713,560
['ommtill lty Development Block Gran) laund 1,000,00()
1IOME Fund 1,:350,000
Permanent Narks and Recreation Fund 3,362,718
General Obligation Debt Service Fund 2,000
.15 Cent Debt Service Fund 1,052,370
Water Utility Fund 27,744,598
Wastewater Utility Fund 15,080,159
Storniwater/Flood Management Utility Fund 6,435,756
Telecommunications Fund (Internal Service Fund) 715,712
Propeily & Casualty his. Fund (Internal Service hind) 1,866,593
Worker Compensation Ins. Fund (Internal Service Fund) 1,709,321
Compensated Absences Fund (Internal Service Fund) 822,203
Fleet Operations FLInd (Internal Service Fund) 3,763,599
272
Flcct Replaceniunt Fund (Internal Service Fund) $3,837,929
Computer Replacement Fund (Internal Service Fund) 1,738,319
EgUil meat Replacement Fund (Internal Service: Funti) 1,870,308
Facility Re.novaltioli & Rcplaceniemt FL111d (N(crnall Service Fund) 1,832,099
Police Pension Fund 4,869
Five Pension Fluid 4,808
Less: Interfund Transfers 21,117,464
I.Css: Internal Service Fund ('11111-ges 17,283,083
TOTAL (including Debt 5crvic-e) $222,108,740
Suction 2. The f'ollowin,g appropriations are 11creby made for (lie City of
Boulder's fiscal year commencing January 1, 2011 and ending December 31, 2011 for
estimatcd carryover expenditures:
encrail Fund S 1,500,000
Lottery Fund 535,000
Afrordable Housing Fund 3,950,000
CHAP Fund 1,630,400
.25 Cent S-I Ics Ta\ Fund l ,()(10,[14()
Transporlation Funs] 8,380,000
Transportation Development lurid 1,900,000
Community Development Block Grant Fund 350,400
IJOMF.. Fund 1,035,000
Permanent Parks and Rccreation Fund 1,300,000
Water t_ tility I uld 6,990,004
Wastewater If1iIIty Fund 1,560,400
5tornmatterrFlood lanagCI enl Utility Fund 4,570,000
IL.
273
Facility Renovation & Replacement Fund (Internal Service Fund) $ 2,184,000
TOTAL $37,484,000
Section 3. The following appropriations are hereby made for the City of
Boulder's fiscal year conunencing January I, 2011, and ending December 31, 2011. for
Fund Balances:
General Operating Fund $11,043,013
Capital Development Fund 4,680,972
Lottery Fund 399,846
Planning & Development Services l7und 3,761,637
Affordable Housing Find 26,793
Community Ifousing Assistance Program Fund 36,971
,15 Cent Sales Tax Fund 872,710
.25 Cent Sales'I'ax Fund 1,241,462
Library Fund 257k75
Recreation Activity Fund 630,399
Climate Action Plan Fund 114,293
Open Space Fund 10,529,072
Airport Fund 261,515
'transportation Fund 2,137,810
't'ransportation Development Fund 197,366
Permanent Parks and Recreation Fund 2,356,871
General Obligation Dcbt Service Fund 1,680
.15 Cent Sales Tax Debt Service Fund 1,067,851)
Water Utility Fund 26,535,843
Wastewater Utility Fund 10,089,506
274
Stormwater/Flood Management Utility Fund 55,881,633
Telecommunications Fund (Internal Service fund) 478,874
Property & Casualty Ins. Fund (Internal Service Fund) 4,645,460
Worker Compensation lns. F n d (Internal Service laund) 3,481,961)
Compensated Absences Fund (internal Scrvicc Fund) 981,118
I-leet Fund (internal Service Fund) 8,396,517
Computer Replacement Fund (Internal Service Fund) 5,349,863
Equipment Replacement Fund (Internal Service Fund) 3,691,524
Facility Renovation Replacement Fund (Internal Service fund) 1,694,445
']'O`1"AL FUND BALANCES 5110,844,696
Section 4. The City Council hereby appropriates as revenues all 2010 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 un
November 3, 1992; and
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 Councl l may
transfer unused balances appropriated for one purpose to anotlicr purpose, and may
appropriate available revenues not included in (lie annual budget and appropriations
ordinance.
275
Sc+: tio11 G, ThC City C[r1111C'11 iS of (lIC OpilliOll lllat (l1L` 1)r0VI.SJ.011S 01'11142 14'9111111
ordinance are Ilccessary for the protection} of ffic public, peace, property, -wid welfare of
tllc residents of (Ile city, and corers matters of local collccrll.
Section 7. Pursuan( t« Sec(ion 95 of llic Boulder City C halter, (lie arnulaI
ippropriation ordinance must he adopted by DQcembcr I and to Section 18 of (he
01aricr, Ihi.s ordiuallcc shall lake effect immediately upot1 publlc',ltion affcr iin,11 passagc.
INTRODUCED, READ ON FIRST RE.ADIN6, AND ORDERED PUBLISI 111L)
BY TITLE ON1,Y this 19(h (hy of Oclober, 2010.
_
ayor
AUcst: _
City CI Am on behalf or (lie _
Dircctor 4}l Finance and Record
RrAD N SECOND KEADING, PASSED, AND ORDERED PUBLISHED BY
TITLE ONLY (his 161h day of Novenibcr, 2010.
l
Mayor
Attest:
City Clerk or>i behalf of [lie
Direclor- of Financ-c anal Record
276