2012 Annual Budget, Volume 1
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2012 Annual Budget - Volume I
City of Boulder, Colorado
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Photo Credit (Cover)
Diana Cordova Photography
Boulder, Colorado
This document was sustainably printed for the City of Boulder by the
Boulder County Mailing and Printing Division on 100% recycled post
consumer waste (PCW) paper. The Division's selections also included
30% recycled PCW tabs.
2012 Annual Budget - Volume I
-o I
The Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to City of Boulder, Colorado for its annual
budget for the fiscal year beginning January 1, 2011. In order to receive this award, a
governmental unit must publish a budget document that meets program criteria as a policy
document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to GFOA to determine its eligibility
for another award.
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of Boulder
Colorado
For the Fiscal Year Beginning
January 1, 2011
~ ~0-~ f
e. j&wiw
President Executive Director
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City of Boulder
2012 Approved Budget
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
IVFF City of Boulder 2012 Annual Budget i
City of Boulder Staff
City Manager ....................................................................................................Jane S. Brautigam
Deputy City Manager ........................................................................................Paul J. 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
Library/Arts Director Valerie Maginnis
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 Mgmt Division/ Parking Services Molly Winter
Director of Support Services/City Clerk Alisa D. Lewis
Budget Division Staff / Department of Finance
Budget Director ..........................................................................................................Eric Nickell
Budget Manager ......................................................................................................Peggy Bunzli
Budget Transition Team Member David Mallett
Budget Transition Team Member Fred Kellam
Budget Transition Team Member Abbie Poniatowski
Financial Reporting Accountant Kim Carpentier
City of Boulder 20121 h~~riual Budget
201 2 ANNUAL BUDGET
TABLE OF CONTENTS
Volume I Page
INTRODUCTION
History of Boulder 1
Organizational Chart .......................................................................................................5
Budget Philosophy & Process ...........................................................................................7
CITY MANAGER'S BUDGET MESSAGE
2012 Budget Message ...................................................................................................19
Attachment A: Summary of 2012 Budget Changes .........................................................25
Attachment B: 2012 Priority-Based Budgeting 33
BUDGET POLICIES
Citywide Financial and Management Policies .................................................................47
SOURCES, USES, AND DEBT SERVICE
Executive Summary .......................................................................................................71
Sources of Funds ..........................................................................................................75
Uses of Funds 89
Debt Service 103
DEPARTMENT OVERVIEWS
City Council 117
Municipal Court ..........................................................................................................121
City Attorney's Office 125
City Manager's Office ..................................................................................................129
City Manager's Office .........................................................................................1 29
City Manager's Contingency ...............................................................................1 35
Non-Departmental Contracts, Citywide Memberships and Citywide Programs..... 136
City of Boulder 2012 Annual Budget iii
Table of Contents
Page
Downtown and University Hill Management Division (DUHMD)/Parking Services ..........1 37
Human Resources .......................................................................................................143
Finance 149
Information Technology ..............................................................................................1 55
Police 161
Fire .............................................................................................................................1 65
Public Works ..............................................................................................................1 71
Development and Support Services 175
Transportation ..................................................................................................183
Utilities 189
Parks and Recreation ..................................................................................................1 97
Library/Arts 203
Open Space and Mountain Parks .................................................................................209
Housing and Human Services ......................................................................................21 5
Community Planning and Sustainability .......................................................................221
FUND FINANCIALS
General Fund ..............................................................................................................230
Capital Development Fund ..........................................................................................234
Lottery Fund ...............................................................................................................235
Planning & Development Services Fund .......................................................................236
Affordable Housing Fund ............................................................................................237
Community Housing Assistance Program Fund ............................................................238
.25 Cent Sales Tax Fund .............................................................................................239
Library Fund ...............................................................................................................240
Recreation Activity Fund .............................................................................................241
Climate Action Plan Fund 242
Open Space Fund 243
iv City of Boulder 2012 Annual Budget
Table of Contents
Page
Airport Fund 244
Transportation Fund 246
Transportation Development Fund 248
Transit Pass General Improvement District - Forest Glen Fund .....................................249
Boulder junction General Improvement District TDM Fund ...........................................250
Community Development Block Grant Fund ................................................................251
HOME Investment Partnership Grant Fund 252
Permanent Parks & Recreation Fund 253
Boulder junction Improvement Fund 254
Water Utility Fund .......................................................................................................256
Wastewater Utility Fund ...............................................................................................258
Stormwater/Flood Management Utility Fund ................................................................260
Downtown Commercial District Fund ..........................................................................262
University Hill Commercial District Fund ......................................................................264
Boulder junction General Improvement District Parking Fund ......................................266
Telecommunications Fund ..........................................................................................267
Property & Casualty Insurance Fund 268
Workers' Compensation Fund .....................................................................................269
Compensated Absences Fund .....................................................................................270
Fleet Operations Fund .................................................................................................271
Fleet Replacement Fund 272
Computer Replacement Fund 273
Equipment Replacement Fund .....................................................................................274
Facility Renovation & Replacement Fund ......................................................................275
City of Boulder 2012 Annual Budget v
Table of Contents
Page
FEES, RATES, AND CHARGES
Overview .................................................................................................................277
Downtown and University Hill Management Division/ Parking .......................................278
Parks and Recreation ..................................................................................................279
Public Works - Development and Support Services ......................................................284
Public Works - Transportation .....................................................................................285
Public Works - Utilities ................................................................................................286
All Departments Revenue Impacts 289
ORDINANCE
Appropriation Ordinance .............................................................................................291
vi City of Boulder 2012 Annual Budget
201 2 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
Volume I Page
INTRODUCTION
Figure 1 -1 : Schedule of Budget Process by Quarter .........................................................8
CITY MANAGER'S BUDGET MESSAGE
Figure 2-1: Citywide Revenues (Sources) for 2012 .........................................................21
Figure 2-2: Citywide Expenditures (Uses) for 2012 ........................................................21
SOURCES, USES, AND DEBT SERVICE
Figure 4-1: Overview of 2012 Annual Budget ................................................................71
Table 4-1: Funds Summary ...........................................................................................73
Figure 4-2: Citywide Revenues (Sources) for 2012 ........................................................75
Table 4-2: Sales Tax Rates for 2012 .............................................................................76
Figure 4-3: Sales Tax Revenues 2006-2012 ..................................................................77
Table 4-3: Property Tax Rates for 2012 78
Figure 4-4: Property Tax Revenues 2006-2012 79
Figure 4-5: General Fund Revenues (Sources) for 2012 ................................................80
Table 4-4: Summary of Revenues (Sources) by Fund ......................................................81
Figure 4-6: Citywide Expenditures (Uses) for 2012 .......................................................90
Table 4-5: Summary of Key Assumptions ......................................................................90
Figure 4-7: Staffing Levels: Standard FTEs 2006-2012 .................................................91
Table 4-6: Staffing Levels in Standard FTEs by Department ...........................................91
Figure 4-8: General Fund Expenditures (Uses) for 2012 ...............................................92
Table 4-7: Summary of Expenditures (Uses) by Fund .....................................................93
Table 4-8: Summary of Transfers by Originating Fund ..................................................99
Table 4-9: 2011 -2017 Debt Service 104
City of Boulder 2012 Annual Budget vii
List of Figures and Tables
Page
Table 4-10: 2012 Lease-Purchase Obligations 1 1 1
Table 4-1 1 : Combined Schedule of Long-Term Debt ..................................................1 12
Table 4-12: Computation of Legal Debt Margin for the Last Ten Years ........................115
FEES, RATES AND CHARGES
Table 7-1: DUHMD/Parking Services Adopted Fee Changes 279
Table 7-2: Parks and Recreation Adopted Fee Changes 281
Table 7-3: Parks and Recreation Adopted Commercial Use Fee 283
Table 7-4: Public Works - Development and Support Services Adopted Fee Changes . 285
Table 7-5: Public Works - Utilities Adopted Fee Changes 287
Table 7-6: Utility Bill Survey 288
Table 7-7: Department Revenue Impacts 289
viii City of Boulder 2012 Annual Budget
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City of Boulder
GENERAL CITY INFORMATION
2012 Annual Budget
Short History of Boulder
The Boulder Valley was first the home of Native Americans, primarily the Southern Arapaho
tribe who maintained a village near Haystack Mountain. Ute, Cheyenne, Comanche, and Sioux
were occasional visitors to the area.
Gold seekers established the first non-native settlement in Boulder County on October 17,
1858 at Red Rocks near the entrance to Boulder Canyon. Less than a year later, on February 10,
1859, the Boulder City Town Company was organized by A.A. Brookfield, the first president,
and 56 shareholders. 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 $1 5,000 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 of Boulder 2012 Annual Budget 1
Introduction
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.
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.
2 City of Boulder 2012 Annual Budget
Introduction
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-
1 972 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 infill 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.
Demographic Characteristics'
Population (as of July, 2009): 103,600
Median Age: 28.7 (with University students)
39.2 (without University studentsz)
Median Education: 68.9% residents with four or more years of college
Median Family Income: $92,413
City of Boulder 2012 Annual Budget 3
Introduction
End Notes
Except for the median age of university students, data is from the 2005-2009 American Community Survey and the
2010 Census Table DP-1 for the City of Boulder, CO, accessed Aug 20, 201 1 .
2 From University of Colorado, Boulder Office of Planning, Budget and Analysis, Fall 2010 Age of Students by Age
Bracket and Class Level.
4 City of Boulder 2012 Annual Budget
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City of Boulder
BUDGET PHILOSOPHY AND PROCESS
2012 Annual Budget
qW
Budget Philosophy
Serving the public trust requires that the annual budget provide the best possible allocation of
resources to many different needs in the community. The budget process is a principal
management tool for the City of Boulder's (City's) administration, and in allocating the city's
resources, the annual process both reflects and defines the annual work program. In this
context, the budget provides a framework for us to accomplish 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
communication, community outreach, and a commitment to excellence. To this end, the
process must be a cooperative effort of the entire city organization.
The City of Boulder prides itself on being a progressive community, willing to challenge the
status quo and operating on the "cutting edge." City staff have accepted this challenge by
developing the budget as part of a search for creative solutions for the delivery of city services.
The budget will emphasize measures to improve the productivity and effectiveness of service
delivery to residents. Added teamwork and efficiency will limit the amount of bureaucratic "red
tape" required to get the job done between functional areas within the city, and between city
staff and the community. The overriding goal must be to support the standards set by the
community by providing valuable services at reasonable cost.
The budget will be based upon timely, consistent and clearly articulated policies. The budget
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 an annual budget
process and adopts the budget by December 1 st of the year prior to budget period.
City of Boulder 2012 Annual Budget 7
Introduction
Figure 1-1: Schedule of Budget Process by Quarter
City Projects Revenues
Council Budget Update
City Utilizes Priority Based Budgeting
Departments Prepare Budget
City Prepares Recommended Budget
Council Study Sessions
Council Receives Recommended Budget
Council Approves Budget
City Publishes Approved Budget
First Second Third Fourth
Quarter Quarter Quarter Quarter
The City of Boulder Charter establishes the time limits pertaining to the adoption of the budget.
The budget process and schedule of development is designed to fit within the Charter mandate
and to allow for active and early participation by the City Council, with an emphasis on public
input. The city's budget is developed throughout the year, but the bulk of the effort occurs
during a ten month period beginning in February and ending in October/ November.
In February, the city begins the development of five year revenue projections along with
preliminary cost projections. In April/May, Council is updated on the recommended budget. At
this time, policy issues are presented and Council has the opportunity to provide direction for
consideration by the City Manager in the development of the recommended budget. Then the
city compiles all the necessary information in the budget guideline manual that provides the
basis for the development of each department's budget.
Departments begin developing their detailed budgets in May/June with review by boards and/or
commissions where appropriate. The City Manager reviews departmental budgets in June/July
and meets with staff as needed to discuss the proposals submitted by departments.
The Recommended Budget is presented to the City Council in September and made available to
the public at the same time. In August/September, Council holds study sessions to review the
Recommended Budget and Capital Improvement Program (CIP).
The budget for the ensuing term and the annual Appropriation Ordinance for the coming fiscal
year are adopted in October/ November. The Final Budget document is printed and is available
to staff and the public at the beginning of the year.
8 City of Boulder 2012 Annual Budget
Introduction
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 government's general
activities, including the collection and disbursement of earmarked monies (special
revenue funds), the acquisition or construction of general fixed assets (capital project
funds), and the servicing of general long-term debt (debt service funds). The General
Fund is used to account for all activities of the general government not accounted for in
some other fund.
• Proprietary funds are used to account for activities similar to those found in the private
sector, and where the determination of net income is necessary or useful to sound
financial administration. Goods or services from such activities can be provided either to
outside parties (enterprise funds) or to other departments or agencies primarily within
the government (internal service funds). The city applies all applicable FASB
pronouncements issued prior to November 30, 1989, and GASB statements since that
date in accounting and reporting for its proprietary operations.
• Fiduciary funds are used to account for assets held on behalf of outside parties,
including other governments, or on behalf of other funds within the government. When
these assets are held under the terms of a formal trust agreement, a pension trust fund
must be used. Agency funds generally are used to account for assets that the
government holds on behalf of others as their agent.
City of Boulder 2012 Annual Budget 9
Introduction
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 accounts for development fee proceeds to be utilized for the
acquisition, construction and improvement of facilities necessary to maintain the current
level of public amenities such as police, fire, library, human services, municipal offices,
streets, and parks and recreation.
• Lottery Fund accounts for State Conservation Trust Fund proceeds to be utilized for the
refurbishment, capital improvement and debt service on park acquisitions.
• Planning & Development Services Fund accounts for revenues and expenditures related
to development and building services functions.
• Affordable Housing Fund accounts for cash in lieu financial contributions from
developers and General Fund contributions which are to be used to construct, purchase
and maintain permanently affordable housing units in Boulder.
• Community Housing Assistance Program (CHAP) Fund - accounts for property tax, a
housing excise tax and fees to be used to increase the supply of affordable housing in
Boulder.
• .25 Cent Sales Tax Fund - accounts for earmarked sales tax authorized by the voters in
1995 for parks and recreation operating and capital needs.
Library Fund - accounts for the operations of the city-owned library and branches.
Financing is provided by general property taxes and General Fund contributions.
Recreation Activity Fund - accounts for revenues and expenditures related to the
provision of recreation, reservoir and golf course services/ programs.
10 City of Boulder 2012 Annual Budget
Introduction
• Climate Action Plan Fund - accounts for revenues and expenditures related to programs
implemented to increase energy efficiency, increase renewable energy use, reduce
emissions from motor vehicles and take other steps toward the goal of meeting the
Kyoto Protocol.
• Open Space Fund - accounts for the acquisition and maintenance of greenbelt land.
Financing is provided by sales taxes and the issuance of long-term bonds and notes
payable.
• Airport Fund - accounts for the operations of the city-owned municipal airport.
Financing is provided by grants, rents and leases.
• Transportation Fund - accounts for construction, operation and maintenance of all
major thoroughfares, local streets, bikeways, walkways and city-owned parking.
Financing is provided by sales taxes, the city's share of the County Road and Bridge tax,
State Highway Users' tax and State Auto Registration fees.
• Transportation Development Fund - accounts for development fees to be utilized for the
construction of transportation capital improvements related to new development and
growth.
• Transit Pass GID - accounts for earmarked property tax authorized by the voters in
2000 to fund bus transit passes for participating neighborhoods.
• Boulder Junction GID - TDM - accounts for earmarked property tax and PILOT
authorized by the voters to fund transit bus passes, bike and car share programs, and
infrastructure for the properties within the Boulder Junction access district.
• Community Development Block Grant Fund - accounts for the funds granted by the
Community Development Block Grant program administered by the Department of
Housing and Urban Development.
• HOME Fund - accounts for funds granted by the HOME program administered by the
Department of Housing and Urban Development.
City of Boulder 2012 Annual Budget 11
Introduction
Capital Project Funds
The Capital Project Funds are established to account for financial resources to be utilized for
acquisition, construction and improvement of general fixed assets (other than those financed
by Proprietary Funds).
The City of Boulder has the following Capital Project Funds:
• .25 Cent Sales Tax Bond Proceeds Fund
• Permanent Parks and Recreation Fund
• Boulder Municipal Property Authority Bond Fund
• Boulder junction Improvement Fund
Debt Service Fund
The Debt Service Funds are established to accumulate monies for payment of general long-term
debt principal and interest.
• General Obligation Debt Service Fund - Financing is provided by investments
accumulated for the retirement of specific notes payable.
• .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)
• Boulder junction CID Parking
12 City of Boulder 2012 Annual Budget
Introduction
Internal Service Funds
The Internal Service Funds are established to finance and account for services and/or
commodities required by other funds. The City of Boulder has the following Internal Service
Funds:
• Telecommunications Fund - accounts for the costs of operating, acquiring and
maintaining telecommunications equipment used by all city departments.
• Property & Casualty Insurance Fund - accounts for and facilitate the monitoring of the
city's self-insured property & casualty insurance plan.
• Workers' Compensation Insurance Fund - accounts for and facilitate the monitoring of
the city's self-insured workers compensation plan.
• Compensated Absences - accounts for payments of compensated absences to
employees of the General and Library Funds. Funding is received primarily from the
General Fund.
• Fleet Operations Fund - accounts for the costs of operating and maintaining automotive
equipment used by other city departments. Such costs are billed to recipient
departments.
• Fleet Replacement Fund - accounts for the costs of acquiring automotive equipment
used by other city departments. Such costs are billed to recipient departments.
• Computer Replacement Fund - accounts for the costs of acquiring and maintaining
computer equipment used by other city departments. Such costs are billed to the other
departments.
• Equipment Replacement Fund - accounts for the costs of acquiring equipment used by
other city departments. Such costs are billed to the other departments.
• Facility Renovation & Replacement Fund - accounts for the costs of maintaining and
replacing facilities within the City of Boulder.
Pension Trust Funds
These fiduciary funds account for the accumulation of resources to be used for retirement
annuity payments at appropriate amounts and times in the future. Resources are contributed
by employees and the City of Boulder at amounts determined by biennial actuarial studies and
by State law.
• Police Pension Fund - accounts for retirement annuity payments for the City of Boulder's
police officers.
City of Boulder 2012 Annual Budget 13
Introduction
• Fire Pension Fund - accounts for retirement annuity payments for the City of Boulder's
fire fighters.
Budget Basis
Budgets are prepared on a modified accrual basis, except for outstanding encumbrances which
are budgeted as expenditures. Briefly, this means that obligations of the city are budgeted as
expenditures, but revenues are recognized only when they are measurable and available.
"Measurable" means the amount of the transaction can be determined and "available" means
collectible within the current period or soon enough thereafter to be used to pay liabilities of
the current period. Expenditures generally are recorded when a liability is incurred.
The Comprehensive Annual Financial Report (CAFR) shows the status of the city's finances on
the basis of generally accepted accounting principles (GAAP). In most cases, this 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 determining property taxes. The assessor determines the
assessed valuation of residential real property. For 2012, property was appraised at the
2011 actual value. The residential rate was 7.96% of its actual 2011 value and other
property was assessed at 29%.
• Bond - Written promise to pay a specified sum of money, called the face value or
principal, at a specified date or dates in the future, called the maturity date(s), together
with periodic interest at a specified rate.
14 City of Boulder 2012 Annual Budget
Introduction
• 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.
City of Boulder 2012 Annual Budget 15
Introduction
• 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.
• Lease-Purchase Agreements - Contractual agreements which are termed "leases", but
which in substance amount to purchase contracts, for equipment and machinery.
• Long-term Debt - Debt with a maturity of more than one year after the date of issuance.
• Maturity - The date on which the principal or stated value of investments or debt
obligations are due and may be reclaimed.
• Mill Levy - Rate applied to Assessed Valuation of property to determine property taxes.
A mill is 1 / 1 0th 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.
16 City of Boulder 2012 Annual Budget
Introduction
• 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 revenues and expenditures including
additional appropriations made throughout the year and encumbrances carried over.
• Special Assessment - A levy made against certain properties to defray part or all of the
cost of a specific improvement or service deemed to primarily benefit those properties.
• Supplemental Requests - Programs and services which departments would like to have
added to their budget. Typically, supplemental requests are covered by additional
revenue, as is the case with new grants.
City of Boulder 2012 Annual Budget 17
Introduction
• 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.
18 City of Boulder 2012 Annual Budget
[ Tab Placed Here ]
[ Tab Placed Here ]
IAN
Office of the City Manager
DATE: September 1, 2011
r
TO: Mayor, City Council and the Residents of Boulder
FROM: Jane S. Brautigam, City Manager
SUBJECT: 2012 City Manager Recommended Budget
On behalf of the City of Boulder, I am pleased to present the 2012 Recommended Budget
(Recommended Budget). Although Boulder is in better financial condition than many of its peer
cities, the national economic outlook remains uncertain. Current indications suggest that the
national and local economies will realize a slow recovery over the next few years. In response,
the city is taking a conservative and strategic approach to the Recommended Budget. The $239
million Recommended Budget aligns with community priorities identified in 2011 and maintains
our commitment to the city's high standards of public service.
While city sales tax revenue has increased 5 percent in the first six months of 2011 over the
same period last year, and sales and use tax revenue together are up 8 percent, these increases
are tempered by likely declines in future property tax revenue as citywide assessed values drop.
In addition, the Federal Reserve acted in August to keep long-term interest rates low for the
next two years - an indication that it foresees a slow economic recovery with modest growth
through 2013. The trend toward lower property values and the recent volatility in the stock
market require the city to move forward cautiously. And the Recommended Budget reflects this
conservative approach for 2012.
Boulder's difficult decisions to reduce staff and reallocate resources in 2009, 2010, and 2011
have helped place the city in a stable financial position. The Recommended Budget reflects
additional reallocations and a modest increase in expenditures matched by increases in
revenues. It reflects an increase of 3.0 percent in revenues and 3.4 percent expenditures
compared to 2011 with about $10.4 million held in General Fund reserves to ensure continuity
of services should 2012 revenues fail to meet projections.
In addition to reallocating city resources to improve efficiencies, the Recommended Budget
implements changes in employee compensation and benefits that share the increasing cost of
healthcare between the city and employees, continues the city's cost-recovery efforts for fee-
based services, prepares the city to address its energy future, and invests in Boulder's
infrastructure to repair significantly deficient facilities, transportation and utility systems, as
well as to replace outdated software operating systems.
City of Boulder 2012 Annual Budget 19
City Manager's Budget Message
The combination of budget reallocations, the reorganization of some programs, and the
development of a capital investment strategy ensures the City of Boulder will be in a financial
position to maintain core government services over the long term. The reorganization of
programs and services will allow the city to restructure several existing positions for improved
efficiencies. To meet increasing demand for services in selected areas, 12 full-time equivalent
positions will be added.
ECONOMIC CHALLENGES
The City of Boulder's economic outlook is mixed: the first two quarters of 2011 show increases
in construction activity and modest gains in sales and use tax revenue, but citywide property
values have declined 2 percent.
While the local economy is slowly recovering, the wider economy continues to struggle.
Boulder's unemployment rate in June 2011 was at 6.9 percent, below the state's 8.5 percent
unemployment rate and the national average of 9.2 percent. A stagnant national employment
market, a tight lending environment, and low levels of corporate investment in new plants and
equipment could impact Boulder in terms of private investment potential, federal grants and the
cost of borrowing public funds. The risk of a slow-growth national economy combined with a 2
percent reduction in Boulder's commercial and residential assessed valuations between 2010
and 2011 calls for a cautious approach to increasing funding for programs and services.
2012 BUDGET HIGHLIGHTS (see Attachment A)
The Recommended Budget has been developed to:
• Continue last year's transition to priority-based budgeting that reflects community
priorities and improved efficiencies;
• Implement recommendations from department assessments in Fire, Human Resources
and Information Technology; and
• Focus on funding high-priority services, incorporating organizational efficiencies,
maintaining and improving deficient city infrastructure, and allocating resources for
Boulder's energy alternatives.
Revenues and Expenditures
The Recommended Budget projects citywide revenues of approximately $232 million and
expenditures of $239 million, with $7 million drawn from the fund balance for capital
improvements and one-time expenses. The difference of expenditures over revenues is caused
by one-time funding of capital projects, such as equipment, for which adequate fund balance
exists. Most funds that are using fund balance dollars have purposely saved money in order to
fund these projects in 2012.
Two charts reflecting the summary of citywide revenues and citywide expenditures are provided
below.
20 City of Boulder 2012 Annual Budget
City Manager's Budget Message
Figure 2-1: Citywide Revenues (Sources) for 2012
(in $1,000s)
TOTAL = $231,945
Planning and
Development Fees,
55.518.2°6
Other, 544,424,19%
Utility Rates, $45,392,
20%
Parks & Recreation,
$8,206,4%
Intergovernmental,
S4,328.2%
Sales Tax, $ 93,209, 40% V P, operty Tax. S30,868,
13%
Figure 2-2: Citywide Expenditures (Uses) for 2012
(in $1,000s)
TOTAL = $238,960
Pol ice
$29,593 Comm Planning
Parks and Rec 12% and SUSt
$24,229 S/,644
10% Fire 3%
$15,552
7%
Library and Arts ,
$7,863 Public Works
3% 577,340
Total Gen Gov 32%
$13,627
6%
Admin Services
$11,845
S%
DUHMD/PkgSvcs OpenSpaceMtn Housing/Human
$8,868 Parks Debt Services 4% $25,557 $4,776 412,066
11% 2% 5%
City of Boulder 2012 Annual Budget 21
City Manager's Budget Message
Personnel expenditures
A key component of the Recommended Budget includes the management of personnel
expenditures and the second year of a citywide shift to a total compensation package that
reflects market trends for employee pay and benefits.
In 2011, the City of Boulder transitioned from a multi-carrier environment to a single health
insurance carrier. In 2012, employees and the city will share the cost of healthcare premiums.
An employee compensation plan that reflects the job market and career banding, and that
enhances the sustainability of the city's employment practices over time, will also be
implemented. Highlights include:
• Career banding and compensation ranges that reflect the employment market and
similar employer groups;
• City/employee cost sharing of healthcare premiums;
• A common review date for employee performance reviews to increase fairness and help
align employee goals with city priorities; and
• Staff development and succession planning programs.
Other significant aspects of the 2012 Recommended Budget include:
1. Work on Boulder's Energy Future will continue to be a priority following the November
2011 vote. If voters decide not to pass the proposed measures, the recommended budget
provides $260,000 from the general fund to support continued work in exploring
alternatives to achieve Boulder's energy goals. If voters approve the measures, including
the extension and increase of the Utility Occupation Tax, the recommended budget
allocation of $260,000 will flow back to the general fund for use on other priorities and
the new tax revenues will be used to support the city's work on municipalization and
pursuit of the clean energy goals.
2. Implementing recommendations from the 2011 Fire Department Operations and
Management Assessment, including consolidating wildland fire facilities for improved
efficiencies, improving operational and leadership training, and adding a battalion chief.
The department also is transitioning two seasonal firefighters to full-time wildland fire
crew positions. These items were called out as essential to improve operations and for
succession planning, as a significant number of firefighters near retirement. Funding also
has been allocated to complete the update of the Fire Department Master Plan, including
the assessment of general fire storage needs and the identification of a new location for
Fire Station 3 outside of the floodplain.
3. The city continues its strong commitment to Economic Vitality, providing $350,000 to the
Flexible Rebate program to help attract and retain primary employers in Boulder - a
program that has demonstrated a strong return on investment. The budget also
22 City of Boulder 2012 Annual Budget
City Manager's Budget Message
recommends $280,000 toward other economic vitality activities and sponsorships,
reaffirming the city's commitment to its leading industry clusters and business community
partners, and provides $50,000 in ongoing funding to the micro loan program that
supports small-businesses through a public-private lending initiative. While the overall
program budget for economic vitality appears to be down in actual terms, in 2012 the city
will begin to budget for consultant services for planning and redevelopment (for which no
dollars were included in the program budget last year) in a separate budget line.
4. Existing revenue from expiring debt service is reallocated to fund $49 million in new
capital improvement bonds with no new taxes, if voters approve the measure in
November. Investments in the city's infrastructure had been deferred for the past decade
due to declining revenues and higher construction costs. In response, a Capital
Improvement Strategy (CIS) citizen advisory group was established to identify significantly
deficient infrastructure based on public safety, and potentially higher cost to taxpayers if
maintenance were to continue to be deferred. The city also is implementing a funded
capital improvement program of $23.8 million annually to ensure city assets are
maintained to industry standards.
5. An aggressive plan for the West Trail Study Area (TSA) will be undertaken by the city
through the Open Space and Mountain Parks Department to implement the 65 West TSA
trail projects approved by council. The implementation plan involves an extension of the
fixed-term Visitor Master Plan Implementation Coordinator position for four years to
coordinate this work, and the addition of eight seasonal trail crew workers.
6. Code Enforcement resources are being reallocated from the Public Works department to
the Police Department to ensure efficient and effective service delivery. The reallocation
involves 1.75 vacant FTEs and associated funding for personnel and non-personnel
expenses.
7. Parks and Recreation will restore one week of recreation center operations (facilities are
currently closed for 2 weeks each year), increase fees based on market comparisons to
offset rising costs of providing services, initiate a commercial use fee for companies using
Parks facilities, and implement a pilot mobile food vending program.
8. Community Planning and Sustainability will address its most critical gaps in 2012. These
include: reestablishing the Deputy Director position to better enable the city to focus on
key city priorities such as economic vitality, comprehensive planning and community
sustainability; and funding for additional staff to keep the city's Land Use Code up to date
and ensure high quality development outcomes.
9. In 2011 the city is conducting its ninth community survey since 1987 to track trends from
a representative cross-section of Boulder residents about their opinions and priorities.
City of Boulder 2012 Annual Budget 23
City Manager's Budget Message
The city plans to conduct a community survey every three years to ensure city services and
programs reflect community priorities and will be allocating $14,000 in 2012 toward the
cost of the 2014 survey.
CONCLUDING COMMENTS
While economic indicators point to a slowly recovering economy within the City of Boulder, the
larger economy remains uncertain and has the potential to negatively impact local tax revenues
and corporate investment. As a result, a conservative budget that implements
recommendations from department assessments and provides funding for the community's
highest priorities has been prepared for City Council consideration.
The Recommended Budget is formulated based on a number of important principles:
• Steps taken under priority-based budgeting to focus funding on services and programs
which address top city priorities are continued for 2012 (see Attachment B). As an
evolving process, the priority-based budgeting definitions were and will continue to be
refined to ensure a focus on positive results.
• Some services and programs were restructured to achieve improved efficiencies and
invest in existing city infrastructure.
• Changes to employee compensation and benefits were implemented that are sustainable
and help the City of Boulder continue to be a municipal government leader and an
employer of choice.
In light of the slowly recovering local economy combined with the national and global risks that
could impact the city's ability to provided core services, the Recommended Budget provides for
modest growth in priority programs. At the same time, it continues to move the city toward an
efficient government organization while providing off-ramps and funding reserves if Boulder's
trend toward a recovering economy slows.
As always, the city team will continue to improve efficiencies and focus resources toward
achieving council and community objectives. While indications are that 2012 will provide
opportunities to strategically address the capital improvement program, we will continue to
work to move our community forward while prudently monitoring metro area economic trends
and city expenditures.
Enclosures:
Attachment A: Significant Changes Between the 2011 and 2012 Budgets
Attachment B: Update on Priority-Based Budgeting for the 2012 Recommended Budget
24 City of Boulder 2012 Annual Budget ?~4
City of Boulder
Attachment A
SUMMARY OF 2012 BUDGET CHANGES
r r 1%
All significant 2011 to 2012 changes to the city's expenditures and revenues are shown in the
following pages. Each change is associated with a fund, a department, and an adjustment of
FTEs or dollar amounts. Dollar amounts are categorized as one time or ongoing.
City of Boulder 2012 Annual Budget 25
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City of Boulder 2012 Annual Budget 27
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28 City of Boulder 2012 Annual Budget
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4I N; of Boulder 2012 Annual Budget 29
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30 City of Boulder 2012 Annual Budget
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•V* City of Boulder 2012 Annual Budget 31
[ This page is intentionally blank. ]
Attachment B-1 City of Boulder
BUDGETING STRATEGY, RESULTS AND ATTRIBUTES
Priority Based Budgeting for the 2012 Budget
Ufr
Organization-Wide Strategy
In order to address long term economic challenges and a structural budget gap identified in the
City of Boulder's Blue Ribbon Commission I and II reports, which analyzed city revenues and
expenditures through 2030, the city adopted Priority Based Budgeting (PBB) in 2010. PBB, which
builds on the city's prior Business Plan, harnesses the policies and values of the Boulder Valley
Comprehensive Plan and various department strategic and master plans.
PBB identifies key community goals, evaluates the impact on these goals of city programs and
services and provides a tool for strategic decision-making in funding, adding and/or
eliminating programs and services, making more effective use of the city's limited resources.
Policy goals for the 2012 Annual Budget are differentiated by two kinds of municipal activities:
Community Programs and Governance Programs. Community Programs serve the public, while
Governance Programs internally serve other city departments. Programs were scored against a
series of results and attributes. This attachment defines all the scoring criteria used in the 2012
Budget Process.
Results
Community Programs
Community Programs were scored against the following five results based on how
essential the programs are to achieving the result's definitions listed below.
• Accessible and Connected Community
o Offers and encourages a variety of safe, accessible and sustainable
mobility options;
o Plans, designs and maintains effective infrastructure networks;
o Supports strong regional multimodal connections;
o Provides open access to information, encourages innovation, enhances
communication and promotes community engagement; and
o Supports a balanced transportation system that reflects effective land use
and reduces congestion.
• Economically Vital Community
o Supports an environment for creativity and innovation;
o Promotes a qualified and diversified workforce that meets employers'
needs and supports broad-based economic diversity;
City of Boulder 2012 Annual Budget 33
Attachment B-1
o Encourages sustainable development supported by reliable and
affordable city services;
o Fosters regional and public/private collaboration with key institutions and
organizations that contribute to economic sustainability; and
o Invests in infrastructure and amenities that attract, sustain and retain
diverse businesses, entrepreneurs, and the associated primary jobs.
• Environmentally Sustainable Community
o Promotes and regulates an ecologically balanced community;
o Supports and sustains natural resource and energy conservation;
o Mitigates and abates threats to the environment; and
o Promotes and sustains a safe, clean and attractive place to live, work and
play.
• Healthy and Socially Thriving Community
o Cultivates a wide-range of recreational, cultural, educational, and social
opportunities;
o Supports the physical and mental well-being of its community members
and actively partners with others to improve the welfare of those in need;
o Facilitates housing options to accommodate a diverse community;
o Fosters inclusion, embraces diversity and respects human rights;
o Supports and enhances neighborhood livability for all members of the
community; and
o Enhances multi-generational community enrichment and community
engagement.
• Safe Community
o Enforces the law, taking into account the needs of individuals and
community values;
o Plans for and provides timely and effective response to emergencies and
natural disasters;
o Fosters a climate of safety for individuals in homes, businesses,
neighborhoods and public places;
o Encourages shared responsibility, provides education on personal and
community safety and fosters an environment that is welcoming and
inclusive; and
o Provides safe and well-maintained public infrastructure, and provides
adequate and appropriate regulation of public/private development and
resources.
34 City of Boulder 2012 Annual Budget
Attachment B-1
Governance Programs
Governance programs were scored against the following five result definitions based
on how essential the programs are to achieving the result's definitions listed below.
• Good Governance
o Models stewardship and sustainability of the city's financial, human,
information and physical assets;
o Supports strategic decision making with timely, reliable and accurate data
and analysis;
o Enhances and facilitates transparency, accuracy, efficiency, effectiveness,
and quality customer service in all city business;
o Supports, develops and enhances relationships between the city and
community/ regional partners; and
o Provides assurance of regulatory and policy compliance.
Attributes
Programs were also scored on a series five of attributes. These stand-alone basic
program attributes are not captured when evaluating programs against result
definitions, but are important and should be considered in the value of a program.
Community and Governance Programs
• Mandated to Provide Service
o This criterion rates a program on whether it is a part of a federal, state,
or local mandate. Programs that are mandated by the state or federal
government will receive a higher score for this criterion compared to
programs that are mandated solely by the city or have no mandate
whatsoever.
• Change in Demand for Service
o This criterion rates a program's future demand for services. Programs
demonstrating an increased demand will receive a higher score for this
criterion compared to programs that show no growth in demand or
demonstrate lowered demand for service.
• Reliance on City to Provide Service
o This criterion rates competition of city programs, assessing who else in
the community provides similar services. Programs that are offered
exclusively by the city will receive a higher score compared to programs
that are offered by multiple providers.
City of Boulder 2012 Annual Budget 35
Attachment B-1
Community Programs Only
• Self Sufficiency/Cost Recovery
o This criterion rates the ability of a program to pay for itself through fees.
Paying for a program means all costs, including direct and overhead
costs. Programs that pay for themselves will receive a higher score in
this criterion compared to programs with limited to no program fees.
Governance Programs Only
• Cost Avoidance and/or Increasing Efficiencies
o This criterion rates the program's ability to achieve overall cost savings
for the city and/or achieve the desired goal(s) in a more efficient manner
by avoiding risks, decreasing potential liability, expanding staff capacity,
improving overall safety, eliminating duplication of effort, streamlining
work processes and/or leveraging the utilization of city resources.
Programs will be scored on their ability to lower overall costs incurred by
the city or avoid having the city incur additional costs.
36 City of Boulder 2012 Annual Budget
City of Boulder
Attachment B-2
BUDGET ALLOCATION BY QUARTILE
Priority Based Budgeting for the 2012 Budget
MW
Final program scores created four quartiles. The highest rated programs are in Quartile 1 . The
bar graphs below demonstrate that the city is recommending an allocation of greater financial
resources to programs identified as highly influential in achieving city results (Quartiles 1 and
2). Priority Based Budgeting provides the City with an additional tool to identify efficiencies and
ensure that the city provides priority services to residents and businesses.
Recommended 2012 Allocations by Priority: All Programs
q 1
C 2 o
'O
v2
C v
ro
vv 3
sv
m~
Cl 4
b b
Ss
4- 82o,000,0o0 44o,()00,o()() 860,000,000 880,0()0,000 8100,000,000 4120,000,000
Recommended 2012 Allocations by Priority: Community Programs
q A 1
m
C O O
2
C v
ro b
vsv 3
m~
2 2
C' 4
as
4- 420,000,000 440,C)o0,000 460,oo0,()00 480,00o,()oo 41()0,000,000 4120,00o,0oo
Recommended 2012 Allocations by Priority: Governance Programs
q ~ 1
m m
r- 2 o
2
v
C v
ro
v s v 3
J
4
as
4- 42,000.000 44,000,00() 46.000,000 48,000,000 410.000,000 412.000,000
City of Boulder 2012 Annual Budget 37
[ This page is intentionally blank. ]
City of Boulder
Attachment B-3
PROGRAM SCORING
Priority Based Budgeting for the 2012 Budget
City of Boulder 2012 Annual Budget 39
C
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40 City of Boulder 2012 Annual Budget .
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4N,~ City of Boulder 2012 Annual Budget 41
76
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42 City of Boulder 2012 Annual Budget
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City of Boulder 2012 Annual Budget 43
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44 City of Boulder 2012 Annual Budget ?~4
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City of Boulder 2012 Annual Budget 45
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City of Boulder
CITYWIDE FINANCIAL AND MANAGEMENT POLICIES
2012 Annual Budget
i
SECTION 1 - GENERAL INFORMATION
1.1 Annual Budget Submittal - Annual budgets shall be balanced. Budgeted
expenditures and transfers-out will not exceed reasonable projection of the sum of
current year revenues, transfers-in, and available fund balances. One-time
revenues shall only be used to cover on-time costs. Ongoing revenues shall be
used to cover ongoing costs. Debt shall not be utilized for operating expenses.'
1.2 Budget Process - A Biennial budget shall be adopted every two years by December
1st 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.z
1.3 Budget Preparation - While the Charter establishes time limits and the essential
content of the City Manager's proposed budget, the budget preparation process is
not prescribed. The preparation process is developed by the City Manager with
input from the City Council.
1.4 Changes to Adopted Budget - Normally, initial appropriations (excluding carryovers
and encumbrances) will be made only in the context of the annual budget process
when all City needs can be reviewed and prioritized in a comprehensive manner.
The annual budget process will also include a projection of the multi-year impact of
decisions.3
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:
City of Boulder 2012 Annual Budget 47
Financial and Management Policies
A. Full Cost Recovery
1. The individual or group using the service is the primary beneficiary.
2. The level of service use attributed to a user is known.
3. Administrative cost of imposing and collecting the fee is not excessive.
4. Imposing a full cost fee would not place the City at a competitive
disadvantage.
5. The service is usually provided by the private sector, but may also be
provided by the public sector.
B. Partial Cost Recovery
1. Services benefit those who participate but the community at large also
benefits.
2. The level of service use attributed to a user is known.
3. Administrative costs of imposing and collecting the fee are not excessive.
4. Imposing a full cost fee would place the City at a competitive disadvantage.
5. The service is usually provided by the public sector, but may also be
provided by the private sector.
C. No-Cost Recovery:
(a service does not have to meet every criterion)
1. The service is equally available to everyone in the community and should
benefit everyone.
2. Because the service is basic, it is difficult to determine benefits received by
one user.
3. The level of service attributable to a user is not known.
4. Administrative costs of imposing and collecting a fee exceed revenue
expected from the fee.
5. Imposing the fee would place the City at a serious competitive
disadvantage.
6. The service is primarily provided by the public sector.
7. Charging a fee would result in undesirable behavior.
D. "Enterprise or Profit" Center
(a service does not have to meet every criterion)
1. Individuals or groups benefit from the service and there is little community
benefit.
2. The level of service use attributable to a user is known.
3. There is excess demand for the service; therefore, allocation of limited
services is required.
4. Administrative cost of imposing and collecting the fee is not excessive.
48 City of Boulder 2012 Annual Budget
Financial and Management Policies
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 full cost, (sum of direct and indirect costs), partial cost or is a
market rate fee.
2.3a User Fee Subsidies - After a fee has been set at a either a full, 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 (AM[) for Boulder County. In
addition, programs that include a subsidy or reduced rate component are available
to City of Boulder residents only.
2.4 Asset Forfeiture Revenue - To create a long-term funding source from limited and
uncertain revenue, asset forfeiture/seizure revenue resulting from crime
prevention /apprehension activities by the Police Department shall be conceptually
considered as "endowment" funds and the principal shall be held in reserve. With
the exception of occasional exceptional unanticipated unfunded needs, only
interest earnings on the principal shall be allocated for expenditures.
2.5 Accrued Interest -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.
City of Boulder 2012 Annual Budget 49
Financial and Management Policies
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. 5
2.7a 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.
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:
50 City of Boulder 2012 Annual Budget
Financial and Management Policies
• 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 in 1994.
Plant Investment Fees are one-time charges to customers connecting to the utility
system, are based on the replacement value of the utility assets, and are reviewed
every 3-5 years.
SECTION 3 - FINANCIAL ADMINISTRATION
3.1 General Information - The city's fiscal year shall be the calendar year. The
Department of Finance shall collect taxes and maintain financial records.6
3.2 Administrative Charges - The City shall employ a cost allocation system to identify
the full cost of providing services to the public and recover certain costs incurred by
various funds in providing support services to other City departments. The system
shall accomplish the following objectives:
a. Complete recovery of costs incurred with the exception of the costs of
"general governance".
b. Equitable allocation of costs to users.
c. Provision of incentives for service providers to deliver products and services
efficiently and effectively.
d. Provision of a stable cost allocation system to facilitate the organization's
budgeting for charges and revenues.
e. Promotion of customer confidence in and acceptance of the accuracy,
reasonableness, and fairness of the charges they incur.
Charges for "general governance" (City Council, City Clerk Council support and
elections, etc.) shall not be cost allocated to restricted funds but instead shall be
totally funded out of the General Fund. The "general governance" category shall not
include election costs for ballot issues related to funds with earmarked revenue
sources. Costs for non-General Fund ballot issues shall be charged to the
appropriate fund.
City of Boulder 2012 Annual Budget 51
Financial and Management Policies
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
tas ks.
The Facilities & Asset Manager will report the amount of maintenance backlog and
any impacts on facility safety and operations annually during the budget process.
If/when the revenue base permits, facility maintenance funding shall be given a
high priority before consideration of other service restorations or additions.
3.4 Building Replacement Costs - Where debt payments are being made for city
buildings, if the revenue source(s) do not sunset when the debt is retired, the 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.
52 City of Boulder 2012 Annual Budget
Financial and Management Policies
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. Through 2006, this fund was expected to cover 80% of the
General Fund replacement costs. The remaining 20% of costs were covered in
individual departmental budgets and restricted funds were expected to reserve
funds necessary to cover 100% of their microcomputer and network related
hardware and software replacement costs. As of 2007, departments have been
expected to contribute 100% of the replacement costs, including related hardware,
software and support costs, for any additional computers purchased. In 2011 the
remaining General Fund subsidy portion of the fund was distributed to
departments, on a per computer basis. As of 2011, departments are expected to
budget 100% of their microcomputer and network related hardware and software
replacement costs, to be transferred to the Computer Replacement Fund.
3.8 Technology Improvements - Recognizing the contribution of technology in efficient
and effective service provision, improvements in technology shall be important
considerations in resource allocations.
3.9 General Fund Annual Savings - The General Fund emergency/ stabilization reserve
shall be maintained at a 10% minimum and a 15% maximum, as conditions allow.
3.10 Grant Expenditures - Expenditures related to grants shall continue only during the
period of time they are funded by the grant. Any grant employees will be
considered fixed-term. The City Manager shall appoint a Grants Committee of
Finance and Budget staff to review applications for new grants before they are
submitted to the granting agency.
3.11 Property & 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.
City of Boulder 2012 Annual Budget 53
Financial and Management Policies
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. This
funding will be set aside in the Compensated Absences Fund for General Fund
liabilities and as reserves in each of the restricted funds.
3.13 Compensation Policy - The City of Boulder is dedicated to delivering responsive,
high-quality, innovative services that meet or exceed the expectations of the
people we serve in a fiscally-responsible manner. The City's total compensation
program builds and reinforces a high- performance culture that drives excellence,
innovation, collaboration, continuous learning and accountability. The program
supports responsible stewardship of public funds, and enables the City to attract,
engage, empower and retain exceedingly talented employees who are committed to
serving our community. Our expectations of employees are high, and we reward
our employees in tangible and intangible ways, consistent with our total
compensation philosophy.
City employees do important work and contribute to an organization that sets the
standard for public service and administration.
They participate in a community that provides exceptional cultural, recreational and
educational opportunities and an organization that is dedicated to the well-being of
the individual, the community and the environment.
We provide an attractive employment package, consistent with the level of skill,
professionalism and dedication we expect of our employees. Our goal is to
provide:
• An inclusive, respectful, work environment
• A total compensation package that includes competitive base salaries and
employee benefits that contribute to employee health, safety, productivity
and well-being
• Compensation that is equitable for the employee's knowledge, skills,
experience and contributions relative to the job they perform
• Recognition and rewards linked to individual and team contributions to City
goal achievement
• Growth and development consistent with individual goals and capabilities
and City needs
The City's total compensation philosophy is implemented in a manner that
recognizes the City's diverse operations and employment markets and is consistent
with its ability to pay.
54 City of Boulder 2012 Annual Budget
Financial and Management Policies
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 funds may be expended by the Project Manager, with Director
approval, for unanticipated needs or changes that are within the original scope of
the project. The "scope of the project" is defined as the description of the project
presented with the CIP that clearly defines the parameters, objectives, and budget
of the project. Requested modifications exceeding the original scope of the project
shall be presented to Council for approval.
4.4 CIP Arts Funding - Where feasible, Project Managers, when designing capital
projects should incorporate public art into the design.
SECTION 5 - RESERVE POLICIES
5.1 Fund Reserves. The following tables define individual reserve goals by fund.
City of Boulder 2012 Annual Budget 55
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
Projected 2012 Year-End Fund Balance Before Reserves $ 10,531,000
Emergency/ Emergency Reserve is to provide a Based upon GF
Stabilization Reserve cushion for revenue expenditures less
shortfalls, emergencies, grants: proposed Yes
and for expenditure goal is to have a
opportunities. 10% reserve. 10,364,000
Projected 2012 Year-end Fund Balance After Reserves E 167,000
CAPITAL DEVELOPMENT
Projected 2012 Year-End Fund Balance Before Reserves $ 5,476,656
Emergency/ Emergency Reserve was established Current reserve
Stabilization Reserve to cover emergencies policy designates
and revenue $500,000 to cover Yes
fluctuations. the purposes of
the fund. 500,000
Projected 2012 Year-end Fund Balance After Reserves S 4,976,656
PLANNING AND DEVELOPMENT SERVICES
Projected 2012 Year-End Fund Balance Before Reserves S 3,899,855
Emergency/ Operating This is an 10% of the
Stabilization Reserve unappropriated reserve operating budget
which was established that is funded by Yes
to cover revenue fees and permit
fluctuations and revenue
operating emergencies. 551,830
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013 in which it occurs
(e.g. 2013).
276,948
Liability Compensated The fund was Reserve is to cover
Absences established for liabilities 100% of accrued
Liability assoc with accumulated costs as
Reserve sick & vacation time, determined by
appreciation bonuses, Finance
and/or other employee Yes
benefits that result in
liabilities upon
termination or
retirement.
356,437
Liability State Historic The reserve was Reserve is to cover
Tax Credit established to cover the 100% of the state
fund balance associated historic tax credit Yes
with the state historic fund balance.
tax credit program.
6,600
Projected 2012 Year-end Fund Balance After Reserves $ 2,708,040
56 City of Boulder 2012 Annual Budget
Financial and Management Policies
iAFFORDABLE HOUSING
Projected 2012 Year-End Fund Balance Before Reserves $ 30,254
Liability Compensated Reserve was established Reserve is to fully
Absences to fund sick/vac/app. cover Yes
Liability bonus liability. sick/vac/app.
Reserve bonus liability. 17,173
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 10090 of cash
years in which there are payment for the
27 pay periods. First one 27th pay period Yes
occurs in 2013. for year in which it
occurs (e.g. 2013).
13,081
Pro ected 2012 Year-end Fund Balance After Reserves $ -
a-oar •
Projected 2012 Year-End Fund Balance Before Reserves S 39,900
Liability Compensated) Reserve was established Reserve is to fully
Absences to fund sick/vac/app. cover Yes
Liability bonus liability. sick/vac/app.
Reserve bonus liability. 29,349
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for the
27 pay periods. First one 27th pay period Yes
occurs in 2013. for year in which it
occurs (e.g. 2013).
10,551
,Projected 2012 Year-end Fund Balance After Reserves S -
.25 CENT SALES TAX
Projected 2012 Year-End Fund Balance Before Reserves S 679,089
Liability Compensated Reserve was established Reserve is to fully
Absences to fund sick/vac/app. cover Yes
Liability bonus liability. sick/vac/app.
Reserve bonus liability. 185,722
Liability Pay Period 27 Reserve established to Reserve was
Reserve provide funding for established to
years in which there are fund 27th Yes
27 pay periods. First payperiod which
one occurs in 2013 occurs every 11
years 60,611,
Projected 2012 Year-end Fund Balance After Reserves S 432,756
Projected 2012 Year-End Fund Balance Before Reserves S 429,009
Emergency/ Emergency Reserve was established Current reserve
Stabilization to cover emergencies. policy designates
10% of annual Yes
Library revenues
for emergencies. 102,242
Projected 2012 Year-end Fund Balance After Reserves S 326,767
City of Boulder 2012 Annual Budget 57
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Cate o Reserve Purpose Polic Amount (Yes/No)
RECREATION ACTIVITY
Projected 2012 Year-End Fund Balance Before Reserves S 915,219
Emergency/ Emergency Reserve is to provide a Policy is to allow a
Stabilization Reserve cushion for revenue rolling fund
shortfalls, emergencies, balance to provide
and for expenditure stability to annual
opportunities. operations that Yes
may otherwise be
affected by
shortfalls in
revenue. 50,000
Liability Pay Period 27 Reserve established to Reserve was
Reserve provide funding for established to
years in which there are fund 27th Yes
27 pay periods. First payperiod which
one occurs in 2013 occurs every 1 1
ears 170,290,
Projected 2012 Year-end Fund Balance After Reserves $ 694,929
•
Projected 2012 Year-End Fund Balance Before Reserves S 100,485
Emergency/ Emergency Reserve is to provide a Reserve is
Stabilization Reserve cushion for revenue currently set at
shortfalls, emergencies, $50,000. Yes
and for expenditure
opportunities. 50,000
Liability Compensated Reserve was established Reserve is to fully
Absences to fund sick/vac/app. cover Yes
Liability bonus liability. sick/vac/app.
Reserve bonus liability. 1,694
Liability Pay Period 27 Reserve established to Reserve was
Reserve provide funding for established to
years in which there are fund 27th
Yes
27 pay periods. First payperiod which
one occurs in 2013 occurs every 11
years 13,000
Projected 2012 Year-end Fund Balance After Reserves $ 35,791
OPEN SPACE
Projected 2012 Year-End Fund Balance Before Reserves $ 10,657,838
Emergency/ OSBT Reserve was established Reserve per OSBT
Stabilization Contingency to cover revenue is to cover an
Reserve fluctuations which amount based on
might impact the Fund's outstanding
ability to make debt General Obligation Yes
service payments, as and BMPA debt
well as emergencies totals supported
related to acquisitions. by sales tax
revenues.
5,475,000
Liability Compensated The fund was Reserve is to cover
Absences established for liabilities, 100% accrued
Liability assoc with accumulated costs as
Reserve sick and vacation time, determined by
appreciation bonuses, Finance
and/or other employee Department. Yes
benefits that result in
liabilities upon
termination or
retirement.
490,000,
58 City of Boulder 2012 Annual Budget
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Categor Reserve Purpose Policy Amount (Yes/No)
a
Liability Property and Reserve was established Reserve is to cover
Casualty to cover retained 100% of retained
Reserve insurance exposure. loss not covered Yes
by City's insurance
-_policy. 400,000
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100916 of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013. in which it occurs
(e.g. 2013).
287,270
Special Capital Reserve for Gross Reserve is to cover
Purpose Reserve Reservoir Expansion OSMP obligation to
improve South Yes
Boulder Creek
flow.
1,1 50,000
Projected 2012 Year-end Fund Balance After Reserves $ 2,855,568
•
Projected 2012 Year-End Fund Balance Before Reserves $ 367,986
Emergency/ Designated This is an 25%of Fund's
Stabilization Reserve unappropriated reserve operating budget.
for operating and capital Yes
emergencies and
revenue shortfalls. 111,982
Liability Compensated The fund was Reserve is to cover
Absences established for liabilities 100% of accrued
Liability assoc with accumulated costs as
Reserve sick and vacation time, determined by
appreciation bonuses, Finance
and/or other employee Department. Yes
benefits that result in
liabilities upon
termination or
retirement
6,987
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 1009/6 of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013 in which it occurs
(e.g. 2013).
5,836
Projected 2012 Year-end Fund Balance After Reserves $ 243,181
.'K City of Boulder 2012 Annual Budget 59
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
;TRANSPORTATION E - -low
Projected 2012 Year-End Fund Balance Before Reserves $ 3,828,838
Emergency/ Designated This is an Reserve is set at
Stabilization Reserve unappropriated reserve $475,000.
for operating Yes
emergencies and/or
revenue shortfalls. 929,070
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 10090 of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013 in which it occurs
(e.g. 2013).
330,351
Liability Compensated The fund was Reserve is to cover
Absences established for liabilities 100% of accrued
Liability assoc with accumulated costs as
Reserve sick and vacation time, determined by
appreciation bonuses, Finance
and/or other employee Department.
benefits that result in Yes
liabilities upon
termination or
retirement and includes
allocation for
designated reserves.
159,197
Projected 2012 Year-end Fund Balance After Reserves $ 2,410,220
Projected 2012 Year-End Fund Balance Before Reserves S 528,358
Emergency/ Designated This is an Reserve is set at
Stabilization Reserve unappropriated reserve $25,000
for operating and capital Yes
emergencies and
revenue shortfalls. 25,000
Liability North Reserve established to Reserve is set at
Boulder be used for burying $112,860
Underground overhead lines in
Yes
ing Reserve accordance with the Xcel
franchise agreement.
112,860
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013 in which it occurs
(e.g. 2013).
5,186
Projected 2012 Year-end Fund Balance After Reserves $ 385,312
60 City of Boulder 2012 Annual Budget 4011`-
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Category Reserve Purpose Polic Amount (Yes/No)
I IL
• • ®
'T' ,gli B
Projected 2012 Year-End Fund Balance Before Reserves $ 16,723
Emergency/ Designated This is an 10% of Fund's
Stabilization Reserve unappropriated reserve operating budget.
for operating Yes
emergencies and/or
revenue shortfalls. $ 13,175
Projected 2012 Year-end Fund Balance After Reserves S 3,548
PERMANENT PARKS AND RECREATION
Projected 2012 Year-End Fund Balance Before Reserves S 871,249
Liability Compensated Reserve was established Reserve is to fully
Absences to fund sick/vac/app. cover Yes
Liability bonus liability. sick/vac/app.
Reserve bonus liability. 58,375
Liability Pay Period 27 Reserve established to Reserve was
Reserve provide funding for established to
years in which there are fund 27th Yes
27 pay periods. First payperiod which
one occurs in 2013 occurs every 11
ears 25,181
Projected 2012 Year-end Fund Balance After Reserves S 787,693
WATER UTILITY
Projected 2012 Year-End Fund Balance Before Reserves S 27,473,077
Bond Bond These reserves are Reserve amount
Reserve established in defined
accordance with bond individually for
covenant requirements each bond Yes
for revenue bonds. issuance, equal to
approximately one
year's annual debt
payment. 3,068,830
Special Lakewood This is an The 2006
Purpose Pipeline unappropriated reserve Lakewood Pipeline
Remediation to be used for Settlement
Reserve inspections and resulted in $15
improvements for million to the City.
Lakewood Pipeline. This money and Yes
related interest
reside in this
reserve until it is
needed for the
pipeline. 14,071,087
Emergency/ Lakewood/ This is an Per the Resource
Stabilization USFS Damage unappropriated reserve Damage Claims
Claims to be used for damages Plan
Reserve to Forest Service Land Yes
outside the construction
corridor for Lakewood
Pipeline. 100,000
City of Boulder 2012 Annual Budget 61
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
Liability Compensated The fund was Reserve is to cover
Absences established for liabilities 100% of accrued
Liability assoc with accumulated costs as
Reserve sick and vacation time, determined by
appreciation bonuses, Finance
and/or other employee Department. Yes
benefits that result in
liabilities upon
termination or
retirement.
651,854
Liability IPay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013 in which it occurs
(e.g. 2013).
287,947
Emergency/ Operating This is an 25% of Fund's
Stabilization Reserve unappropriated reserve operating budget
for operating (including Yes
emergencies and/or transfers) .
revenue shortfalls. 4,079,915
Emergency/ Capital This is an Minimum annual
Stabilization Reserve unappropriated reserve capital costs for
for capital expenditures renewal and Yes
due to emergencies replacement of
and/or revenue utility
shortfalls. infrastructure. 2,000,000
Projected 2012 Year-end Fund Balance After Reserves $ 3,21 3,444
WASTEWATER UTILITY
Projected 2012 Year-End Fund Balance Before Reserves S 9,447,572
Bond Bond Reserve These reserves are Reserve amount
established in defined
accordance with bond individually for
covenant requirements each bond
for revenue bonds. issuance, equal to Yes
approximately one
year's annual debt
payment.
8409389
Liability Compensated The fund was Reserve is to cover
Absences established for liabilities 100% of accrued
Liability assoc with accumulated costs as
Reserve sick and vacation time, determined by
appreciation bonuses, Finance
and/or other employee Department. Yes
benefits that result in
liabilities upon
termination or
retirement
594,832
62 City of Boulder 2012 Annual Budget
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
WASTEWATER UTILITY, cont.
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013 in which it occurs
(e.g. 2013).
237,891
Emergency/ Operating This is an 25% of Fund's
Stabilization Reserve unappropriated reserve operating budget
for operating (including Yes
emergencies and/or transfers).
revenue shortfalls. 2,491,362
Emergency/ Capital This is an Minimum annual
Stabilization Reserve unappropriated reserve capital costs for
for capital expenditures renewal and Yes
due to emergencies replacement of
and/or revenue utility
shortfalls. infrastructure. 500,000
Projected 2012 Year-end Fund Balance After Reserves $ 4,783,098
STORMWATER/ FLOOD MANAGEMENT UTILITY
Projected 2012 Year-End Fund Balance Before Reserves $ 6,730,584
Bond Bond Reserve These reserves are Reserve amount
established in defined
accordance with bond individually for
covenant requirements each bond Yes
for revenue bonds. issuance, equal to
approximately one
year's annual debt
payment. 324,984
Emergency/ Post-Flood Reserve is for post - Reserve is
Stabilization Property flood property increased by
Acquisition acquisition in the event $150,000 ayear
of a flood. such that the fund Yes
will accumulate
and maintain a
level of
$1,000,000. 1,050,000
Liability Compensated'IThe fund was Reserve is to cover
Absences established for liabilities 100% of accrued
Liability assoc with accumulated costs as
Reserve sick and vacation time, determined by
appreciation bonuses, Finance
and/or other employee Department. Yes
benefits that result in
liabilities upon
termination or
retirement
62,857
City of Boulder 2012 Annual Budget 63
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013 in which it occurs
(e.g. 2013).
65,317
Emergency/ Operating This is an 25% of Fund's
Stabilization Reserve unappropriated reserve operating budget
for operating (including Yes
emergencies and/or transfers).
revenue shortfalls. 894,294
Emergency/ Capital This is an Minimum annual
Stabilization Reserve unappropriated reserve capital costs for
for capital expenditures renewal and Yes
due to emergencies replacement of
and/or revenue utility
shortfalls. infrastructure. 200,000
Protected 2012 Year-end Fund Balance After Reserves $ 4,133,132
DOWNTOWN COMMERCIAL DISTRICT
Projected 2012 Year-End Fund Balance Before Reserves $ 2,263,259
Emergency/ Emergency This is an 10% of Fund's
Stabilization Reserve unappropriated reserve total operating
to fund unanticipated uses.
operating emergencies.
Also included within
Yes
this reserve are funds
inteended to meet the
3% of Funding Sources
Reserve Requirements of
TABOR. 425,000
Liability Compensated The fund was Reserve is to cover
Absences established for liabilities 100% of accrued
Liability assoc with accumulated costs as
Reserve sick and vacation time, determined by
appreciation bonuses, Finance
and/or other employee Department. Yes
benefits that result in
liabilities upon
termination or
retirement.
130,670
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013 in which it occurs
(e.g. 2013).
6.0,9__3_6_
Bond Bond Reserve These reserves are Reserve amount
established in defined
accordance with bond individually for
covenant requirements each bond
for revenue bonds. issuance, equal to
approximately Yes
1/6th of the next
interest payment
and 1/ 12th of the
next principle
payment. 285,089
Projected 2012 Year-end Fund Balance After Reserves _ $ 1,361,564 711111111111111111
64 City of Boulder 2012 Annual Budget s°
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
BOULDER • GENERAL IMPROVEMENT DISTRICT (GID) PARKING
Projected 2012 Year-End Fund Balance Before Reserves $ (33,211)
Emergency/ Designated This is an 10% of Fund's
Stabilization Reserve unappropriated reserve operating budget.
for operating No
emergencies and/or
revenue shortfalls. 5,053
Projected 2012 Year-end Fund Balance After Reserves' S_ (38,264)
rlnterfund loan from Downtown Commercial District GID will be transferred into cover expenses and reserve
• •
Projected 2012 Year-End Fund Balance Before Reserves S 323,714
Replacement Reserve was created to Goal is that this
level out spending for fund will fund the
Telecommunications City's phone
system replacement and service equipment Yes
upgrades. replacement and
fiber network
needs. 323,714
Projected 2012 Year-end Fund Balance After Reserves S -
PROPERTY AND CASUALTY
Projected 2012 Year-End Fund Balance Before Reserves S 4,662,740
Liability The Property & Casualty Goal is to fully
Reserve will be self- fund an
insured. The fund was actuarially
set up when insurance calculated liability
Yes
costs were expected to as of the end of
increase significantly. the prior year at
the 80%
confidence level. 1,440,948
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 10091. of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013. in which it occurs
(e.g. 2013).
9,400
Projected 2012 Year-end Fund Balance After Reserves $ 3,221,792
!WORKERS COMPENSATION
Projected 2012 Year-End Fund Balance Before Reserves S 3,031,410
Liability The Workers Comp fund Goal is to fully
is self-insured. The fund an actuarially
fund was developed to calculated liability
enhance the as of the end of Yes
management of program the prior year at
costs. the 809/.
confidence level.
1,402,962
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013. in which it occurs
(e.g. 2013).
11,105
Projected 2012 Year-end Fund Balance After Reserves $ 1,617,343
City of Boulder 2012 Annual Budget 65
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
FLEET OPERATIONS
Projected 2012 Year-End Fund Balance Before Reserves E 425,641
Emergency/ Operating This is an 5% of Fund's
Stabilization Reserve unappropriated reserve operating budget. Yes
for operating
emergencies. 200,714
Liability Compensated The fund was Reserve is to cover
Absences established for liabilities 100% of accrued
Liability assoc with accumulated costs as
Reserve sick and vacation time, determined by
appreciation bonuses, Finance
and/or other employee Department. Yes
benefits that result in
,liabilities upon
termination or
retirement.
178,193
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013 in which it occurs
(e.g., 2013).
46,734
Projected 2012 Year-end Fund Balance After Reserves S -
COMPUTER REPLACEMENT
Projected 2012 Year-End Fund Balance Before Reserves $ 5,057,529
Replacement Reserve was created to Goal is that this
level out spending for fund will cover the
micro-computer related replacement of
hardware and software. existing computer Yes
systems and keep
software
maintenance up to
date. 2,862, 583
Projected 2012 Year-end Fund Balance After Reserves 4 2,194,946
66 City of Boulder 2012 Annual Budget
Financial and Management Policies
Reserve
Current Reserve 2012 Projected Policy Met
Cate or Reserve Purpose Polic Amount (Yes/No)
EQUIPMENT REPLACEMENT
Projected 2012 Year-End Fund Balance Before Reserves S 2,173,791
Replacement Reserve was created to It is the policy of
level out spending for the City of Boulder
replacement of City's that all equipment
equipment. Includes users shall fund
contributions annually the replacement of
from general & non- equipment
general funds. through
contributions to
the Equipment
Replacement Fund
(ERF). Annual Yes
contributions by
unit shall be
calculated by
Facilities & Asset
Management (FAM)
and distributed to
users during the
budget process.
2,1 72,737
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013. in which it occurs
(e.g., 2013).
1,054
Projected 2012 Year-end Fund Balance After Reserves S -
Projected 2012 Year-End Fund Balance Before Reserves S 2,197,028
Replacement Fund was created to To protect City
protect the City investment in
investment in facilities. buildings, funds
shall be budgeted
annually for major
maintenance and
renovation and
replacement of
such buildings.
To extend the life
of these assets, Yes
the goal over a 20
year period shall
be to increase the
funds budgeted
annually for
maintenance of
buildings to
approximately 2%
of the current
replacement value.
2,193,200
Liability Pay Period 27 Reserve established to Reserve is to cover
Reserve provide funding for 100% of cash
years in which there are payment for 27th
27 pay periods. First pay period for year Yes
one occurs in 2013. in which it occurs
(e.g., 2013).
3,828
Projected 2012 Year-end Fund Balance After Reserves 3 -
City of Boulder 2012 Annual Budget 67
Financial and Management Policies
5.2 Declared Emergency - In the case of a declared emergency within the City,
applicable insurance coverage (subject to the related deductibles) would be the first
funding source utilized. Reserve funds established for other purposes may also be
utilized for needs related to emergency situations. The following reserve categories
could be utilized if required (as prioritized based upon the importance of the needs
related to the emergency versus the negative impact of the steps necessary to
replenish reserves in the future).
General Fund (no legal restrictions):
• Emergency/stabilization reserve
• Computer replacement reserve
• Facility renovation and replacement reserve
• Workers compensation reserve (would have to "book" any unfunded
liability)
• Property & 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
permit, the City may authorize defined contribution (money purchase) pension plans
to expend certain forfeiture funds for administrative costs. The plan board(s) may
submit a request annually to the City Manager to be considered in the context of the
City's annual budget process.
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, Interfund loans, equipment leases (with the exception of vehicles) and
sale/leaseback agreements are approved methods for financing capital projects.
68 City of Boulder 2012 Annual Budget ?~4
Financial and Management Policies
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 .
. City of Boulder 2012 Annual Budget 69
Financial and Management Policies
6. Charter Requirements
Sec. 88. The fiscal year of the city shall commence on the first day of January and end on the last day of December
of each year.
Sec. 89. Collection and custody of public moneys. The Director of Finance and Record shall have charge of the
revenues and records of the city except as otherwise provided by this charter or by ordinance. All taxes, special
assessments, and license fees accruing to the city shall be received or collected by officers of the department of
finance and record. All moneys received by any officer or employee of the city or in connection with the business of
the city shall be paid promptly into the city treasury.
The council shall by ordinance provide a system for prompt collection and regular payment, custody, and deposit of
all city moneys, shall require surety bonds of all depositors of city moneys. Deposits shall be made daily and in the
name of the city.
Sec. 90. System of accounting
The council shall by ordinance provide a system of accounting for the city, not inconsistent with the provisions of
this charter, which may be recommended by the city manager, to conform as nearly as possible with the uniform
system of municipal accounting.
7. Charter Requirements. Sec 78. The Planning Department shall.....
(C)Submit annually to the city manager, not less than sixty days prior to the date for submission of the city
manager's proposed budget to the city council, a list of recommended capital improvements to be undertaken
during the forthcoming six-year period;
The list shall be arranged in order of preference, with recommendations as to which projects shall be completed
each year. Each list of capital improvements shall be accompanied by a six-year capital budget indicating estimated
costs and methods of financing all improvements.
70 City of Boulder 2012 Annual Budget
[ Tab Placed Here ]
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City of Boulder
CITYWIDE SUMMARIES
2012 Annual Budget
~~Ir
The 2012 Approved Budget totals $239 million and represents a 3.4 percent increase over the
2011 Approved Budget for all funds, including governmental, enterprise, internal service and
capital improvement funds. Figure 4-1 organizes the budget into its fundamental parts,
separating operating from capital appropriations, and general from dedicated fund
appropriations.
Figure 4-1: Overview of 2012 Approved Budget
(in $1,000s)
Total Budget
$238)960
Operating Capital
Budget Budget
$214.,979 $23,,981
-1i L
Dedicated
Fund Funds
•
Note: The Capital Budget includes the 2012 portion of the Capital Improvements Program and facility
renovation and repair.
City of Boulder 2012 Annual Budget 71
Sources, Uses and Debt Service
Table 4-1 provides an executive statement of the city's funds, including projected January 1,
2012 and December 31, 2012 balances. For the 2012 budget year, $2.2 million is applied from
fund balances citywide 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 Fund, the Transportation
Fund and the Permanent Parks and Recreation Fund. In limited circumstances, the use of fund
balance may reflect multi-year service obligations (e.g., the Planning and Development Services
Fund), which may result in revenue being collected in the first year and the city service being
provided in the subsequent year.
The Fund Financials section of this document shows a five year projection for each fund, in
addition to 2010 actual and 2011 revised budget amounts. Moreover, each fund's reserve
policies and current balances are summarized in the Budget Policies section of this document.
72 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
Table 4-1: Funds Summary
Estimated
Projected Revenues Appropriations Projected Projected
Fund Balance Including Including Fund Balance Changes in
Fund Title 111/2012 Transfers In Transfers Out 12/31/2012 Fund Balance
s 19
General $ 10,466,000 $ 104,299,000 $ 104,233,000 $ 10,532,000 $ 66,000
Capital Development 5,305,707 302,964 132,069 5,476,602 170,895
Lottery 142,470 857,530 1,000,000 - (142,470)
planning and Development
Services 4,445,553 8,409,198 8,954,896 3,899,855 (545,698)
Affordable Housing 26,793 1,532,663 1,529,203 30,254 3,460
Community Housing
Assistance Program 36,971 2,197,469 2,194,540 39,900 2,929
.25 Cent Sales Tax 993,018 6,860,754 7,174,683 679,089 (313,929)
Library 429,009 7,319,967 7,319,967 429,009 -
Recreation Activity 772,932 9,724,830 9,582,543 915,219 142,287
Climate Action Flan 100,485 1,795,330 1,795,330 100,485 -
Open Space and Mountain
Parks 11,202,391 25,594,268 26,138,822 10,657,837 (544,554)
Airport 390,849 425,065 447,928 367,986 (22,863)
Transportation 3,244,092 22,752,639 22,167,894 3,828,838 584,746
Transportation Development 522,943 720,000 714,585 528,358 5,415
Transit Pass General
Improvement District 4,244 13,923 14,309 3,859 (386)
Boulder Junction General
Improvement District - TDM - 49,375 32,980 16,395 16,395
Community Development
Block Grant (CDBG) 810,497 810,497 - -
HOME Investment
Partnership Grant 1,132,947 1,132,947 -
Permanent Parks and
Recreation 1,568,067 2,593,833 3,290,651 871,249 (696,818)
Boulder Junction
Improvement - 1,223,582 229,000 994,582 994,582
Water Utility 27,192,569 25,660,307 25,479,799 27,373,077 180,508
Wastewater Utility 11,592,322 13,789,563 16,009,312 9,372,573 (2,219,749)
Stormw ater/Flood
Management Utility 6,307,444 6,485,072 6,111,932 6,680,584 373,140
Dow ntow n Commercial
District 1,545,302 8,031,807 7,326,405 2,250,704 705,402
University Hill Commercial
District 694,169 543,584 552,486 685,267 (8,902)
Boulder Junction General
Improvement District (GID)
Parking' 17,314 17,314 -
Telecommunications 422,691 738,918 834,895 326,714 (95,977)
Property and Casualty
Insurance 4,781,849 1,634,504 1,753,613 4,662,740 (119,109)
Worker's Compensation
Insurance 3,464,554 1,322,359 1,755,503 3,031,410 (433,144)
Compensated Absences 1,217,890 804,715 704,568 1,318,037 100,147
Fleet Operations 123,144 4,067,393 3,764,896 425,641 302,497
Fleet Replacement 8,793,610 5,138,789 4,399,895 9,532,504 738,894
Computer Replacement 4,793,644 1,826,589 1,562,704 5,057,529 263,885
Equipment Replacement 4,042,574 853,885 2,722,668 2,173,791 (1,868,783)
Facility Renovation and
Replacement 1,981,160 3,276,076 3,060,208 2,197,028 215,868
Totals $ 116,604,447 $ 272,806,710 $ 274,952,042 $ 114,459,115 $ (2,145,331)
Note:
The table above reflects the impact of the 2012 budget, including estimated revenues (with transfers in) and appropriations (with
transfers out), on projected unreserved fund balance.
'If revenues do not cover expenses for Boulder Junction GID, a transfer w ill be made from Downtown Commercial District to
balance fund.
City of Boulder 2012 Annual Budget 73
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Sources, Uses and Debt Service
City of Boulder
CITYWIDE SOURCES
2012 Annual Budget
The 2012 Approved Budget is based on projected citywide revenues of $232 million,
representing a 3.1 percent increase over the total revenues projected for the 2011 Approved
Budget. The three largest revenue sources for the city are sales/use taxes, property taxes and
utility rate charges. These three funding sources represent 73 percent of the total sources of
city funds and are described in more detail below.
Figure 4-2: Citywide Revenues (Sources) for 2012
(in $1,000s)
TOTAL = $231,945
Planning and
Development Fees
Other $5,518
$44,424 2%
19% Utility Rates
$45,392
20%
Parks & Recreation
$8,206
4%
Intergovernmental
$4,328
2%
Sales Tax Property Tax
$93,209 $30,868
40% 13%
City of Boulder 2012 Annual Budget 75
Sources, Uses and Debt Service
Sales and use taxes comprise 40 percent of the city's total revenues. Sales or use tax is a
transaction tax levied upon all sales, purchases, and leases of tangible personal property and
taxable services sold or leased by persons engaged in business in the city and is collected by
the vendor or lessor and remitted to the city.
Based on monthly economic data reviewed by the city, the 2012 sales and use tax projection
was revised in midsummer 2011. Although economic conditions do not appear to be improving
markedly, the current forecast estimates that sales and use taxes will increase from the lower
levels seen in 2011 by 4.5 percent in 2012. Through June 201 1 , the year to date collection of
these taxes is 5.1 percent above the level seen in 2010. Both business and consumer use taxes
and construction use taxes are higher than year to date amounts generated in 2010.
Table 4-2 shows the total 2012 rate of sales and use tax authorized in the city.
Table 4-2: Sales Tax Rates for 2012
Start Expiration
Rate Date Date
General Fund 1.00% 01/01/1964 None
General Fund 0.53% 01/01/1988 None
General Fund 0.15%1 01 /01 /2005 1 1213112024
Open Space Fund 0.40% 01/01/1967 None
Open Space Fund 0.33% 01/01/1990 12/31 /2018
Open Space Fund 0.15% 01 /01 /2004 12/31 /2019
Transportation Fund 0.60% 01/01/1967 None
.25 Cent Sales Tax Fund (Parks
and Recreation) 0.25% 01/01/1996 12/31/2015
Total For 2012 3.41%
76 City of Boulder 2012 Annual Budget`
Sources, Uses and Debt Service
Figure 4-3 plots recent year trends in sales tax and shows the relative sizes of each major
component of city sales and use tax revenue.
Figure 4-3: Sales Tax Revenues 2006-2012
(in $1,000s)
$100,000
$ 80,000
$60,000
$40,000
$20,000
$0
2006 2007 2008 2009 2010 2011 2012
Revised Projected
■ General ■ .25 Cent Sales Tax O Transportation ■ Open Space O Fire Training Center
Property tax revenue estimates for 2012 utilize the city's mill levy and current citywide assessed
value. All property tax revenue growth (except the 2 mills for public safety services) was
restricted to the Denver-Boulder Consumer Price Index (CPI) and a local growth factor, as
provided by the Taxpayer Bill of Rights (TABOR) Amendment to the Colorado Constitution. In
the November 4, 2008 election, city voters approved the removal of the remaining TABOR
restriction on property tax with a phase-in period and without any specific earmark for the use
of the funds.
Approval of this ballot issue has the effect of reducing the mill levy credit by up to .50 mill each
year until the credit is completely eliminated. In 2012, the remaining mill levy credit is less than
.50 mill and will be eliminated.
In 2013 and beyond the mill levy credit will be exhausted, and any increase in revenues must
come from higher assessed values, if the tax rate is not increased. Table 4-3 shows seven years
of the history of the mill levy and establishes the basis of the 2012 Approved Budget mill levy.
City of Boulder 2012 Annual Budget 77
Sources, Uses and Debt Service
Table 4-3: Property Tax Rates for 2012
Budget Year
2006 2007 2008 2009 2010 2011 2012
General City Operations 8.748
Permanent Parks Fund (Charter Sec. 161) 0.900
Library Fund (Charter Sec. 165) 0.333
Subtotal 9.981
Less Mill Levy Credit 0.338
Subtotal (Mills subject to Article X,
Section 20 of the State
Constitution) 9.643
General City Operations (Public Safety) 2.000
Net Mill Levy 9.643 9.889 9.201 9.841 10.295 10.818 1 1.643
78 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
In Figure 4-4, the relative sizes of each component of property tax revenue is given for 2006
through 2012.
Figure 4-4: Property Tax Revenues 2006-2012
(in $1,000s)
$30,000
$20,000
$10,000
$0
2006 2007 2008 2009 2010 2011 2012
Revised Projected
® General Fund ■ Permanent Parks and Recreation Fund
0 Community Housing Assistance Fund ■ Library Fund
City of Boulder 2012 Annual Budget 79
Sources, Uses and Debt Service
The 2012 Approved Budget is based on projected General Fund revenues of $104 million (see
Figure 4-5), representing a 4.5 percent increase over the total revenues projected for the 2011
Approved Budget.
Figure 4-5: General Fund Revenues (Sources) for 2012
(in $1,000s)
TOTAL = $104,299
Other
$9,838
9%
Other Taxes
$14,389
Sales Tax 14%
$45,631
44% Grants
$593
1%
Cost Allocation
$7,580
7%
Parks Fees
$131
<1%
Parking Violations
Property Tax $2,000
$24,137 2%
23%
80 City of Boulder 2012 Annual Budget ?~4
Sources, Uses and Debt Service
Table 4-4 provides revenues by fund for 2010 (Actual), 2011 (Approved), and 2012 (Approved)
to the nearest $1,000.
Table 4-4: Summary of Revenues (Sources) by Fund
(in $1,000s)
10
2010 2011 2012
Fund and Source Actual Approved Approved
General (includes Public Safety Fund)
Revenue-
Sales and Use Taxes $ 39,154 $ 38,746 $ 45,443
Add'I Sales/Use Tax from Add'I Auditor - 180 188
Tax Increment (10th & Walnut) 801 887 840
.15 Cent Sales Tax 3,888 3,804 -
Food Service Tax 503 500 543
Accommodation Tax 2,635 2,621 3,681
Admission Tax 564 594 593
Property Tax 14,668 14,725 15,309
"De-Bruced" Property Tax Increment 2,011 2,880 3,840
Property Tax (Public Safety) 5,052 5,335 4,988
Trash Hauler/Recycling Occ.Tx. 1,734 1,642 1,658
Liquor Occupation Tax 586 608 622
Telephone Occupation Tax 765 768 768
Cable Television Franchise Tax & PEG Fee 1,260 1,164 1,164
Utility Occupation Tax - 4,136 4,100
Xcel Franchise Fee 4,678 - -
Specific Ownership Tax 1,245 1,236 1,260
Tobacco Tax 341 324 324
Misc. Charges for Services 187 202 195
NPP & Other Parking Revenue 158 140 140
Meters - Out of Parking Districts 480 474 475
Meters - Within Parking Districts 2,526 2,464 2,575
Sale of Goods 69 63 65
Misc. Fines & Administr. Penal 1 2 2
Municipal Crt Charges & Fines 2,190 1,774 1,774
Parking Violations 2,164 1,970 2,000
Photo Enforcement 1,720 2,014 1,720
Business Licenses 829 308 241
Misc. Intergovernmental Chg. 438 - -
Court Aw ards 147 119 122
Grants 1,839 869 593
Interest & Investment Earnings 734 650 650
Leases, Rents & Royalties 136 165 144
Miscellaneous Revenues 293 669 317
Education Excise Tax (To Reserve) 182 - -
Parks Fees 130 216 131
Housing/Human Services Fees 281 222 226
Carryovers fromAdd'I Revenue 920 - -
Subtotal General Fund Revenue $ 95,309 $ 92,471 $ 96,691
City of Boulder 2012 Annual Budget 81
Sources, Uses and Debt Service
NIRESTRICTED FUNDS, cont.
2010 2011 2012
Fund and Source Actual Approved Approved
Transfers In-
Cost Allocation - All Funds $ 6,994 $ 7,218 $ 7,580
CAGID - Reirrb for Mall Improvements 90 44 28
Other 500 28 -
Subtotal General Fund Transfers In $ 7,584 $ 7,290 $ 7,608
Total General Fund Sources $ 102,893 $ 99,761 $ 104,299
Community Housing Assistance (CHAP)
Property Tax $ 1,678 $ 1,771 $ 1,927
Development Excise Tax 79 90 100
Interest & Investment Earnings 47 50 50
Loan Repayment - 46 120
Proceeds from Sale of Units 533 - -
Other 2 - -
Total CHAP Sources $ 2,339 $ 1,957 $ 2,197
Total Unrestricted Sources $ 105,232 $ 101,718 $ 106,496
2010 2011 2012
Fund and Source Actual Approved Approved
Capital Development
Development Excise Tax $ 107 $ 260 $ 135
Impact Fees 158 72 72
Interest & Investment Earnings 120 47 97
Subtotal $ 385 $ 379 $ 303
Lottery
Lottery Funds $ 877 $ 913 $ 855
Grants 5 - -
Interest & Investment Earnings 38 28 2
Subtotal $ 920 $ 941 $ 858
Planning & Development Svcs
Misc. Development Fees $ 5,411 $ 4,994 $ 5,518
Interest & Investment Earnings 137 114 154
Grants 26 - -
Other 3 13 -
Transfers In 2,833 2,748 2,737
Subtotal $ 8,410 $ 7,869 $ 8,409
82 City of Boulder 2012 Annual Budget`
Sources, Uses and Debt Service
RESTRICTED FUNDS, cont.
2010 2011 2012
Fund and Source Actual Approved Approved
Affordable Housing Fund
Cash In Lieu of Affordable Units $ 5,300 $ 1,500 $ 1,000
Interest & Investment Earnings 111 50 50
Transfersln 321 325 325
Other 218 161 158
Subtotal $ 5,950 $ 2,036 $ 1,533
.25 Cent Sales Tax
Sales and Use Taxes $ 6,407 $ 6,340 $ 6,746
Interest & Investment Earnings 93 126 15
Grants 113 - -
Other 102 15 100
Subtotal $ 6,715 $ 6,481 $ 6,861
Library
Property Tax $ 700 $ 737 $ 802
Misc. Charges for Services 183 115 115
Interest & Investment Earnings 17 15 15
Leases, Rents & Royalties 9 9 9
Grants - - 58
Transfers In 6,178 6,149 6,298
Other 37 24 24
Subtotal $ 7,124 $ 7,049 $ 7,320
Recreation Activity
Admission & Activity Charges $ 7,835 $ 8,401 $ 8,075
Interest & Investment Earnings 24 51 8
Transfers In 1,617 1,575 1,641
Subtotal $ 9,476 $ 10,027 $ 9,725
Climate Action Plan
Climate Action Plan Tax $ 1,835 $ 1,561 $ 1,780
Miscellaneous Revenues 4 - -
Interest & Investment Earnings 21 9 15
Grants 9 - -
Subtotal $ 1,869 $ 1,570 $ 1,795
Open Space
Sales and Use Taxes $ 22,563 $ 22,317 $ 23,758
Sale of Capital Assets 14 486 -
Grants 56 - -
Interest & Investment Earnings 395 325 325
Leases, Rents & Royalties 626 - 486
Transfers In 912 1,021 1,026
Subtotal $ 24,566 $ 24,149 $ 25,594
City of Boulder 2012 Annual Budget 83
Sources, Uses and Debt Service
RESTRICTED FUNDS, cont.
2010 2011 2012
Fund and Source Actual Approved Approved
Airport
Misc. Charges for Services $ 4 $ 4 $ 4
Grants 123 924
Interest & Investment Earnings 11 12 11
Leases, Rents & Royalties 424 406 410
Miscellaneous 2 - -
Subtotal $ 564 $ 1,346 $ 425
Transportation
Sales and Use Taxes $ 15,343 $ 15,183 $ 16,155
Sale of Capital Assets - 474 -
Sale of Land - - 393
Highway Revenues 3,369 3,190 3,311
HOP Reimbursement 1,157 1,290 1,371
Grants 135 - -
Interest & Investment Earnings 172 80 80
Miscellaneous Revenues 183 99 112
Special Assessments 46 50 46
External Funding 5,224 - 1,284
Transfers In 64 - -
Subtotal $ 25,693 $ 20,366 $ 22,753
Transportation Development
Development Excise Tax $ 335 $ 585 $ 600
Interest & Investment Earnings 54 20 20
External Funding 1,484 - -
Third Party Reimbursements - 100 100
Subtotal $ 1,873 $ 705 $ 720
Transit Pass General Improvement District
Property Tax $ 9 $ 9 $ 9
Transfers In 3 4 4
Subtotal $ 12 $ 13 $ 14
Boulder Junction General Improvement District-TDM
Property Tax $ - $ - $ 18
Payments in Lieu of Taxes - 32
Subtotal $ $ - $ 49
84 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
RESTRICTED FUNDS, cont.
2010 2011 2012
Fund and Source Actual Approved Approved
Comm Dvlpmnt Block Grnt (CDBG)
Federal - Direct Grants $ 1,393 $ 1,000 $ 810
Subtotal $ 1,393 $ 1,000 $ 810
HOM E
Federal - Direct Grants $ 910 $ 1,350 $ 1,133
Subtotal $ 910 $ 1,350 $ 1,133
Permanent Parks and Recreation
Property Tax $ 1,889 $ 1,994 $ 2,168
Development Excise Tax 135 263 404
Sale of Capital Assets 671 671 -
Interest & Investment Earnings 101 184 14
Leases, Rents & Royalties - - -
Miscellaneous Revenues 16 9 7
Subtotal $ 2,812 $ 3,121 $ 2,594
Boulder Junction Improvement
Excise Tax $ - $ - $ 192
Use Tax - - 831
Transfers In - - 200
Subtotal $ - $ - $ 1,224
Water Utility
Utility Service Charges $ 21,452 $ 22,509 $ 22,592
Rate Increase - 606 604
Utility Plant Invest. Fee Sunm 1,373 2,100 1,500
Utility Connection 187 150 150
Interest & Investment Earnings 982 299 476
Leases, Rents & Royalties 51 18 19
Special Assessments 83 5 5
Sale of Real Estate - - 197
State and Federal Grants 273 -
Miscellaneous Revenues 118 - 25
Transfers In 93 93 93
Subtotal $ 24,612 $ 25,780 $ 25,660
Wastewater Utility
Utility Service Charges $ 12,626 $ 13,016 $ 12,688
Rate Increase - 387 384
Sale of Capital Assets - - 98
Utility Plant Invest. Fee Summ 343 550 400
Utility Connection 9 10 10
Interest & Investment Earnings 426 115 203
Miscellaneous Revenues 54 30 2
Bond Proceeds 10,211 - -
Special Assessments 153 5 5
Subtotal $ 23,822 $ 14,113 $ 13,790
City of Boulder 2012 Annual Budget 85
Sources, Uses and Debt Service
RESTRICTED FUNDS, cont.
2010 2011 2012
Fund and Source Actual Approved Approved
Storm w ate r/Flood Mgmt Utility
Utility Service Charges $ 5,032 $ 4,977 $ 4,987
Rate Increase - - 150
Utility Plant Invest. Fee Summ 423 600 500
Urban Drng & FId Contr Dist 826 300 150
Colorado Dept of Transportation Funds - - 300
State and Federal Grants - - -
Interest & Investment Earnings 276 65 110
Misc. Intergovernmental Chg. 132 145 150
Bond Proceeds 3,250 - -
Miscellaneous Revenues 110 36 40
Sale of Real Estate - - 98
Subtotal $ 10,049 $ 6,123 $ 6,486
Downtown Commercial District
Property & Spec Ownership Tx $ 1,053 $ 1,082 $ 1,065
Parking Charges 3,635 3,745 3,919
Interest & Investment Earnings 55 24 27
Leases, Rents & Royalties 155 266 166
Miscellaneous Revenues 28 19 19
Transfers In 1,725 1,350 1,400
10th & Walnut Property, Sales
Accommodations and TIF 1,396 1,323 1,398
10th & Walnut Other Revenue 128 38 38
Subtotal $ 8,175 $ 7,847 $ 8,032
University Hill Commercial District
Property & Spec Ownership Tx $ 27 $ 29 $ 29
Parking Charges 122 172 120
Interest & Investment Earnings 17 16 12
Transfers In 372 314 378
Subtotal $ 538 $ 531 $ 539
Boulder Junction General Improvement District- Parking
Property & Spec Ownership Tx $ $ - $ 13
Parking Charges 4
Subtotal $ - $ - $ 17
Telecommunications
Charges from Departments $ 749 $ 613 $ 570
Interest & Investment Earnings 40 9 8
Miscellaneous Revenues 165 140 160
Subtotal $ 954 $ 762 $ 739
86 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
RESTRICTED FUNDS, cont.
2010 2011 2012
Fund and Source Actual Approved Approved
Property & Casualty Insurance
Charges from Departments $ 1,510 $ 1,510 $ 1,510
Interest & Investment Earnings 135 144 84
Miscellaneous Revenues 59 41 41
Subtotal $ 1,704 $ 1,695 $ 1,635
Worker Compensation Insurance
Charges from Departments $ 1,169 $ 1,147 $ 1,262
Interest & Investment Earnings 99 98 61
Miscellaneous Revenues 31 - -
Subtotal $ 1,299 $ 1,245 $ 1,322
Compensated Absences
Charges from Departments $ 121 $ 682 $ 784
Interest & Investment Earnings 35 45 21
Subtotal $ 156 $ 727 $ 805
Fleet Operations
Charges from Departments $ 2,560 $ 3,350 $ 3,706
Interest & Investment Earnings 7 5 1
Miscellaneous Revenues 414 360 360
Subtotal $ 2,981 $ 3,715 $ 4,067
Fleet Replacement
Charges from Departments $ 4,106 $ 4,018 $ 4,685
Interest & Investment Earnings 217 79 154
Miscellaneous Revenues 453 193 300
Subtotal $ 4,776 $ 4,290 $ 5,139
Computer Replacement
Charges from Departments $ 1,722 $ 1,645 $ 1,696
Interest & Investment Earnings 116 127 131
Miscellaneous Revenues 7 - -
Subtotal $ 1,845 $ 1,772 $ 1,827
Equipment Replacement
Charges from Departments $ 854 $ 981 $ 773
Interest & Investment Earnings 108 48 81
Subtotal $ 962 $ 1,029 $ 854
City of Boulder 2012 Annual Budget 87
Sources, Uses and Debt Service
RESTRICTED FUNDS, cont.
2010 2011 2012
Fund and Source Actual Approved Approved
Facility Renovation & Replace
Charges from Departments $ 860 $ 1,218 $ 332
Transfer from Major Maintenance 903 - 1,469
Energy Contract Revenue 8,547 - 1,443
Miscellaneous Revenues 77 - -
Interest & Investment Earnings 112 24 32
Subtotal $ 10,499 $ 1,242 $ 3,276
Total Restricted Sources $ 191,044 $ 159,273 $ 166,306
Total City Sources Of Funds $ 296,276 $ 260,991 $ 272,802
Less: Transfers from Other Funds $ 21,564 $ 20,912 $ 21,868
Less: Current Yr ISF Charges' 13,651 15,164 15,318
Net Total City Sources of Funds $ 261,061 $ 224,915 $ 235,617
Note:
Subtotals may not equal sum of line items due to rounding.
'Beginning with the 2008-09 budget process, all Internal Service Funds (ISFs) were included in the
annual budget process. This change was made for purposes of enhanced transparency and
improved accountability across the organization. The ISFs, such as Fleet Replacement, Computer
Replacement and the self-insurance funds, provide services to all city departments and receive
funding directly from the departments. Funding is reflected as an expense (or "charge to") in each
department and a revenue (or "charge from') in each applicable ISF. When an expenditure is made in
the ISF, a second counting of the same money (the expense) has occurred. As a result, the actual
revenues and expenses from departmental charges in each ISF are reduced fromthe total city budget
88 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
City of Boulder
CITYWIDE USES
2012 Annual Budget
RW
The 2012 Approved Budget is based on projected citywide expenditures of $239 million (see
Figure 4-6), representing a 3.4 percent increase over the total expenditures projected for the
2011 Approved Budget. In the chart, General Government is comprised of City Council, City
Manager's Office, City Attorney's Office, Municipal Court, and several pension and risk
management funds.
Administrative Services includes Human Resources, Finance, Information Technology, and
related funds. Public Works groups together Development and Support Services, Transportation,
and Utilities.
City of Boulder 2012 Annual Budget 89
Sources, Uses and Debt Service
Figure 4-6: Citywide Expenditures (Uses) for 2012
(in $1,000s)
TOTAL = $238,960
Table 4-5 documents global budget assumptions that govern cost estimates provided by each
city department.
Police Comm Planning
Parks and Rec $29,593 and Sust
$24,229 12% $7,644
10% 3%
Fire
$15,552
7%
Library and Arts
$7,863 Public Works
3% 577,340
Total Gen Gov 32%
$13,627
6%
Admin Services
$11,845
55gg~~DUHMD/Pkg Svcs
$ 8,868
4% Open Space/Mtn Housing/Human
Parks Debt Services
$25,557 $4,776 $12,066
11% 2% 5%
Table 4-5: Summary of Key Assumptions
Rate of
Change
Non-Personnel Budgets, Rate of Increase' 0.00%
Personnel Salary Items by Employee Group
Management/Non-union 0.00%
Boulder Municipal Employees Association 0.00%
Fire 1.50%
Police 1.00%
Note-
'Some departments have a positive rate of increase, i.e., Utilities.
90 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
one measure of personnel cost pressure is the size of city staff, which in Figure 4-7 is
measured by standard full-time equivalents (FTEs). The 2012 Approved Budget is the first since
2009 to plan for a net addition of positions.
Figure 4-7: Staffing Levels: Standard FTEs 2006-2012
1300
1280
1260
1240
1220
1200
1180
2006 2007 2008 2009 2010 2011 2012
Table 4-6 gives standard FTE data between 2010 and 2012 at the department level.
Table 4-6: Staffing Levels in Standard FTEs by Department
2010 2011 2012 Variance
Approved Approved Approved 201 1-2012
cmmmm]~M Municipal Court 16.25 16.25 16.25 0.00
City Attorney's Office 18.65 18.65 20.15 1.50
City Manager's Office 60.55 59.55 61.43 1.88
Human Resources 14.88 14.88 15.38 0.50
Finance 26.37 33.50 34.00 0.50
Information Technology 33.50 34.50 34.50 0.00
Police 269.50 276.50 279.50 3.00
Fire 112.33 112.33 115.33 3.00
Public Works-Transportation 67.10 59.28 59.52 0.24
Public Works-Utilities 155.90 154.84 154.84 0.00
Public Works-Development and
Support Services 72.70 71.25 71.76 0.51
Community Planning and
Sustainability 36.22 36.91 40.71 3.80
Parks & Recreation 139.24 126.12 126.37 0.25
Library and Arts 78.45 76.95 77.13 0.18
Open Space and Mountain
Parks 90.50 85.60 89.60 4.00
Housing and Human Services 56.10 53.39 46.73 -6.66
TOTAL 1248.24 1230.50 1243.20 12.70
City of Boulder 2012 Annual Budget 91
Sources, Uses and Debt Service
The 2012 Approved Budget is based on projected General Fund expenditures of $104 million
(see Figure 4-8), representing a 3.8 percent increase over the total expenditures projected for
the 2011 Approved Budget.
Figure 4-8: General Fund Expenditures (Uses) for 2012
(in $1,000s)
TOTAL = $104,234
Police
$29,593
Parks and Recreation 28% Comm Plnng & Sust
54,404 $2,424
4% 2%
Public Works
$4,208
Fire 4%
S 1 5,471
15%
Housing/ Human Services
56,521
Arts 6%
S543 Debt
1% 51,592
2%
Real Estate
8146
General Gov't <1%
$13,693
13%
Funding Available for CIS
52,760
3%
Admin Services Transfers to Other Funds
59,796 $13,083
9% 13%
Table 4-7 provides category expenditures by fund for 2010 (Actual), 2011 (Approved), and
2012 (Approved) to the nearest $1,000.
Cr-"uI_j 1. _':i;d i°i_
Sources, Uses and Debt Service
Table 4-7: Summary of Expenditures (Uses) by Fund
(in $1,000s)
UNRESTPJCTED FUNDS
2010 2011 2012
Fund and Use Actual Approved Approved
General
City Council $ 276 $ 171 $ 188
Municipal Court 1,600 1,801 1,826
City Attorney 1,694 1,933 2,098
Contingency 314 210 150
Utility/Fuel Contingency - 190 190
Economic Vitality Program 427 715 -
Community Sustainability 49 51 902
Extraordinary Personnel Expense 15 120 120
Non-Departmental 804 854 1,361
Gean Energy Study - 260 260
Public Power Project 87 - -
Environmental Affairs 1,162 1,199 1,522
Communications 527 713 740
Downtown/University Hill Mgmt Div 1,053 1,237 1,218
City Manager's Office/Support Svcs 1,670 1,633 1,758
West Nile Virus Program 239 250 250
Waste Reduction Prj (6400 Arapahoe) 131 - -
Human Resources 1,519 1,581 1,645
Finance 2,269 2,890 3,056
Information Technology 4,519 4,859 4,604
Volunteer and Unemployment Ins 255 107 107
Property and Casualty Ins 1,510 1,510 1,510
Worker's Compensation (Refund) - - 115
Compensated Absences 121 682 784
Police 28,785 29,105 29,593
Fire 14,814 14,983 15,471
Police/Fire Pensions 848 886 236
Public Works 3,480 4,027 4,208
Parks 3,818 4,045 4,404
Arts 190 209 543
Real Estate (Open Space) 152 143 146
Housing/Human Services 5,803 4,903 6,521
Campaign Financing 5 46 -
Humane Society Bldg Loan 49 94 94
Carryovers & Supplementals 5,257 - -
Carryovers & Supplementals frm Add'I Rev 920 - -
Special Purpose Reserve - 491 491
Boulder Junction - Phase 1 - 325 -
Funding Available for CIP - - 2,760
Debt 1,664 1,682 1,289
Waste Reduction Project - Debt 441 443 438
Subtotal General Fund Expenditures $ 87,204 $ 84,348 $ 90,597
Transfers Out $ 13,384 $ 12,786 $ 13,083
Subtotal General Fund $ 100,588 $ 97,134 $ 103,680
City of Boulder 2012 Annual Budget 93
Sources, Uses and Debt Service
,UNRESTRICTED FUNDS, cont
2010 2011 2012
Fund and Use Actual Approved Approved
.15% Sales Tax Allocation
Environment $ 298 $ 304 $ -
Arts 298 304 -
Human Services 1,490 1,522 -
Youth Opportunity 298 304 -
Four-Nile Soccer Complex 305 317
Debt 559 564 553
Subtotal .15% Sales Tax $ 3,248 $ 3,315 $ 553
Total General Fund Uses $ 103,836 $ 100,449 $ 104,233
Community Housing Assistance (CHAP)
Operating $ 379 $ 413 $ 508
Community Housing Funds 1,228 1,520 1,642
Transfers Out 41 43 45
Total CHAP Uses $ 1,648 $ 1,976 $ 2,195
Total Unrestricted Uses $ 105,484 $ 102,425 $ 106,428
2010 2011 2012
Fund and Use Actual Approved Approved
Capital Development
Transfers Out $ 20 $ 21 $ 22
Capital - 180 110
Subtotal $ 20 $ 201 $ 132
Lottery
Operating $ 260 $ 125 $ 125
Capital 862 875 875
Subtotal $ 1,122 $ 1,000 $ 1,000
Planning & Development Svcs
Operating $ 7,062 $ 7,367 $ 7,575
Transfers Out 1,310 1,319 1,379
Subtotal $ 8,372 $ 8,686 $ 8,955
Affordable Housing Fund
Operating $ 448 $ 431 $ 418
Transfers Out 41 42 44
Debt 219 - -
Community Housing Funds 3,335 1,559 1,067
Subtotal $ 4,043 $ 2,032 $ 1,529
94 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
2010 2011 2012
Fund and Use Actual Approved Approved
.25 Cent Sales Tax
Operating $ 3,027 $ 3,528 $ 4,112
Debt 2,178 2,176 2,195
Transfers Out 247 255 268
Capital 1,276 885 600
Subtotal $ 6,728 $ 6,844 $ 7,175
Library
Operating $ 6,893 $ 7,049 $ 7,320
Subtotal $ 6,893 $ 7,049 $ 7,320
Recreation Activity
Operating $ 9,988 $ 10,053 $ 9,583
Transfers Out 24 - -
Subtotal $ 10,012 $ 10,053 $ 9,583
Climate Action Plan
Operating $ 1,476 $ 1,570 $ 1,795
Subtotal $ 1,476 $ 1,570 $ 1,795
Open Space
Operating $ 9,770 $ 10,185 $ 10,812
Debt 10,174 11,443 8,596
Transfers Out 987 1,019 1,071
Capital 1,685 2,322 5,660
Subtotal $ 22,616 $ 24,969 $ 26,139
Airport
Operating $ 334 $ 345 $ 349
Transfers Out 92 95 99
Capital - 947 -
Subtotal $ 426 $ 1,387 $ 448
Transportation
Operating $ 14,078 $ 15,515 $ 16,841
Transfers Out 1,428 1,473 1,740
Debt 133 10 -
Capital 10,024 2,954 3,587
Subtotal $ 25,663 $ 19,952 $ 22,168
Transportation Development
Operating $ 43 $ 178 $ 179
Transfers Out 14 16 16
Capital 2,535 520 520
Subtotal $ 2,592 $ 714 $ 715
4 City of Boulder 2012 Annual Budget 95
Sources, Uses and Debt Service
USES BY RESTRICTED FUND, cont.
2010 2011 2012
Fund and Use Actual Approved Approved
Transit Pass General Improvement District
Operating $ 12 $ 14 $ 14
Subtotal $ 12 $ 14 $ 14
Boulder Junction General Improvement District-TDM
Operating $ - $ - $ 33
Subtotal $ - $ - $ 33
Comm Dvlpm nt Block Grnt (CDBG)
Operating $ 152 $ 173 $ 134
Transfers Out 26 27 28
Community Housing Funds 1,215 800 648
Subtotal $ 1,393 $ 1,000 $ 810
HOME
Operating $ 91 $ 98 $ 80
Transfers Out 10 11 11
Community Housing Funds 809 1,241 1,042
Subtotal $ 910 $ 1,350 $ 1,133
Permanent Parks and Recreation
Operating & Maintenance Projects $ 1,504 $ 1,065 $ 1,185
Transfers Out 79 82 86
Capital 5,726 2,216 2,020
Subtotal $ 7,309 $ 3,363 $ 3,291
General Obligation Debt Svc
Operating $ 13 $ 2 $ -
Subtotal $ 13 $ 2 $ -
Boulder Junction Improvement
Capital $ - $ - $ 229
Subtotal $ - $ - $ 229
Water Utility
Operating $ 13,457 $ 14,796 $ 14,905
Debt 6,272 5,529 5,413
Transfers Out 1,322 1,348 1,415
Capital 8,533 6,072 3,747
Subtotal $ 29,584 $ 27,745 $ 25,480
Wastewater Utility
Operating $ 7,696 $ 8,817 $ 8,893
Debt 3,779 4,390 4,394
Transfers Out 991 1,023 1,072
Capital 2,718 850 1,650
Bond Issuance Costs 140 - -
Subtotal $ 15,324 $ 15,080 $ 16,009
96 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
USES BY RESTRICTED FUND, cont.
2010 2011 2012
Fund and Use Actual Approved Approved
Storm w ate r/Flood Mgmt Utility
Operating $ 2,895 $ 3,178 $ 3,243
Debt 4,759 389 387
Transfers Out 325 319 334
Capital 2,466 2,550 2,148
Subtotal $ 10,445 $ 6,436 $ 6,112
Downtown Commercial District
Operating $ 4,651 $ 3,986 $ 4,250
Debt 1,875 1,926 1,930
Transfers Out 712 263 231
Transfer Bccess TIF to Gen. Fund 801 817 916
Capital - 1,265 -
Subtotal $ 8,039 $ 8,257 $ 7,326
University Hill Commercial District
Operating $ 436 $ 448 $ 505
Transfers Out 44 45 48
Subtotal $ 480 $ 493 $ 552
Boulder Junction General Improvement District - Parking
Operating $ - $ - $ 17
Subtotal $ - $ - $ 17
Telecommunications
Operating $ 2,081 $ 701 $ 823
Transfers Out 14 15 15
Subtotal $ 2,095 $ 716 $ 838
Property & Casualty Insurance
Operating $ 1,500 $ 1,712 $ 1,586
Transfers Out 156 162 168
Subtotal $ 1,656 $ 1,874 $ 1,754
Worker Compensation Insurance
Operating $ 1,511 $ 1,595 $ 1,640
Transfers Out 113 114 116
Subtotal $ 1,624 $ 1,709 $ 1,756
Compensated Absences
Operating $ 664 $ 788 $ 669
Transfers Out 33 34 36
Subtotal $ 697 $ 822 $ 705
Fleet Operations
Operating $ 2,808 $ 3,524 $ 3,513
Transfers Out 232 240 252
Subtotal $ 3,040 $ 3,764 $ 3,765
City of Boulder 2012 Annual Budget 97
Sources, Uses and Debt Service
'USES BY
Operating $ 183,903 $ 177,645 $ 181,846
Capital 43,352 25,236 23,674
Debt 31,672 28,151 25,192
Total $ 258,927 $ 231,032 $ 230,712
Note:
Subtotals may not equal sum of line items due to rounding.
'Beginning with the 2008-09 budget process, all Internal Service Funds (ISFs) were included in the annual
budget process. This change was made for purposes of enhanced transparency and improved accountability
across the organization. The ISFs, such as Feet Replacement, Computer Replacement and the self-insurance
funds, provide services to all city departments and receive funding directly from the departments. Funding is
reflected as an expense (or "charge to") in each department and a revenue (or "charge from") in each
applicable ISF. When an expenditure is made in the ISF, a second counting of the same money (the expense)
has occurred. As a result, the actual revenues and expenses from departmental charges in each ISF are
reduced from the total city budget to avoid the "double counting" that occurs.
98 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
Table 4-8 documents summary reasons for all transfers across funds for 2010 (Actual), 2011
(Approved), and 2012 (Approved) to the nearest $1,000.
Table 4-8: Summary of Transfer by Originating Fund
(in $1,000s)
2010 2011 2012
Originating Fund Receiving Fund For Actual Approved Approved
General Planning and Development
Services Subsidy $ 2,111 $ 2,005 $ 1,971
Planning and Development
Services Excise Tax Adrrin 5 6 6
Affordable Housing Subsidy 321 325 325
Library Subsidy 6,178 6,149 6,298
Recreation Activity Subsidy 1,524 1,482 1,548
Open Space and Mountain
Parks Subsidy 912 1,021 1,026
Excess Photo Enforcement
Transportation Revenue 64 - -
Water Utility Wells Property 9 93 93
Dow ntow n Commercial
District Parking Meter Revenue 1,725 1,350 1,775
University Hill Commercial
District Parking Meter Revenue 255 314 260
Property and Casualty
Insurance Purchasing Parking Kiosks 41 41 41
Worker's Compensation
Insurance Conduit for Rate Increase - - 115
Subtotal $ 13,147 $ 12,786 $ 13,458
Capital Development General Cost Allocation $ 15 $ 15 $ 16
Planning and Development
Services Excise Tax Admin 5 6 6
Subtotal $ 20 $ 21 $ 22
Planning and Development
Services General Cost Allocation $ 1,278 $ 1,319 $ 1,379
General Mscellaneous 32 - -
Subtotal $ 1,310 $ 1,319 $ 1,379
Affordable Housing General Cost Allocation $ 41 $ 42 $ 44
Subtotal $ 41 $ 42 $ 44
Community Housing
Assistance Program General Cost Allocation $ 36 $ 37 $ 39
Planning and Development
Services Excise Tax Adrrin 5 6 6
Subtotal $ 41 $ 43 $ 45
.25 Cent Sales Tax General Cost Allocation $ 247 $ 255 $ 268
Subtotal $ 247 $ 255 $ 268
Recreation Activity General Cost Allocation $ - $ - $ 5
General Interest Income 24 -
Subtotal $ 24 $ $ 5
City of Boulder 2012 Annual Budget 99
Sources, Uses and Debt Service
'INTERFUND TRANSFERS , cont.
2010 2011 2012
Originating Fund Receiving Fund For Actual Approved Approved
Open Space and Mountain
Parks General Cost Allocation $ 987 $ 1,019 $ 1,071
Subtotal $ 987 $ 1,019 $ 1,071
Airport General Cost Allocation $ 92 $ 95 $ 99
Subtotal $ 92 $ 95 $ 99
Transportation General Cost Allocation $ 1,182 $ 1,220 $ 1,281
General Boulder Creek Maintenance 15 15 15
General HHS 13 13 13
Planning and Development
Services Subsidy 202 208 214
Recreation Activity Expand Program 13 13 13
Transit Pass General
Improvement District Subsidy 3 4 4
Boulder Junction
Improvement CIPSubsidy - - 200
Subtotal $ 1,428 $ 1,473 $ 1,740
Transportation Development General Cost Allocation $ 9 $ 10 $ 10
Planning and Development
Services Excise Tax Admin 5 6 6
Subtotal $ 14 $ 16 $ 16
Community Development
Block Grant (CDBG) General Cost Allocation $ 26 $ 27 $ 28
Subtotal $ 26 $ 27 $ 28
HOME Investment
Partnership Grant General Cost Allocation $ 10 $ 11 $ 11
Subtotal $ 10 $ 11 $ 11
Permanent Parks and
Recreation General Cost Allocation $ 74 $ 76 $ 80
Planning and Development
Services Excise Tax Admin 5 6 6
Subtotal $ 79 $ 82 $ 86
Water Utility General Cost Allocation $ 1,118 $ 1,154 $ 1,215
General Legislative Consultant 15 - -
Planning and Development
Services Subsidy 189 194 200
Subtotal $ 1,322 $ 1,348 $ 1,415
Wastewater Utility General Cost Allocation $ 802 $ 828 $ 871
Planning and Development
Services Subsidy 189 195 201
Subtotal $ 991 $ 1,023 $ 1,072
StornT,v ater/Flood
Management Utility General Cost Allocation $ 195 $ 202 $ 213
General Legislative Consultant 15 - -
Planning and Development
Services Subsidy 114 117 121
Subtotal $ 324 $ 319 $ 334
100 City of Boulder 2012 Annual Budget v---
Sources, Uses and Debt Service
INTERFUND TRANSFERS, cont.
2010 2011 2012
Originating Fund Receiving Fund For Actual Approved Approved
Downtown Commercial
District General Cost Allocation $ 212 $ 219 $ 231
General Mall Improvements 500 44 -
Subtotal $ 712 $ 263 $ 231
University Hill Commercial
District General Cost Allocation $ 44 $ 45 $ 48
Subtotal $ 44 $ 45 $ 48
Telecommunications General Cost Allocation $ 14 $ 15 $ 15
Subtotal $ 14 $ 15 $ 15
Property and Casualty
Insurance General Cost Allocation $ 156 $ 162 $ 168
Subtotal $ 156 $ 162 $ 168
Worker's Compensation
Insurance General Cost Allocation $ 33 $ 34 $ 36
Recreation Activity Wellness Program 80 80 80
Subtotal $ 113 $ 114 $ 116
Compensated Absences General Cost Allocation $ 33 $ 34 $ 36
Subtotal $ 33 $ 34 $ 36
Fleet Operations General Cost Allocation $ 232 $ 240 $ 252
Subtotal $ 232 $ 240 $ 252
Fleet Replacement General Cost Allocation $ 77 $ 80 $ 84
Subtotal $ 77 $ 80 $ 84
Computer Replacement General Cost Allocation $ 12 $ 12 $ 13
Subtotal $ 12 $ 12 $ 13
Equipment Replacement General Cost Allocation $ 17 $ 17 $ 18
Subtotal $ 17 $ 17 $ 18
Facility Renovation and
Replacement General Cost Allocation $ 43 $ 44 $ 46
Subtotal $ 43 $ 44 $ 46
Police Pension General Cost Allocation $ 5 $ 5 $ 5
Subtotal $ 5 $ 5 $ 5
Fire Pension General Cost Allocation $ 5 $ 5 $ 5
Subtotal $ 5 $ 5 $ 5
Total $ 21,564 $ 20,912 $ 21,868
Note:
Subtotals may not equal sum of line items due to rounding.
City of Boulder 2012 Annual Budget 101
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Sources, Uses and Debt Service
City of Boulder
DEBT SERVICE
2012 Annual Budget
Is
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, 2011, the City has a number of debt issues outstanding made up of (amounts
in $1,000s):
General Obligation Bonds Payable (Includes $15,350 of
Downtown Commercial District Improvement bonds) $ 57,097
Taxable Pension Obligation Bonds 8,881
Revenue Bonds Payable 88,754
Certificates of Participation (which are a debt of the
Boulder Municipal Property Authority) 575
Lease Purchase Revenue Notes 6,739
Capital Lease Purchase Agreements 7,763
Total Outstanding Debt $169,809
The Combined Schedule of Long-Term Debt Payable and the current debt schedules by fund for
2012-2017 present more detailed information about the debt position of the city.
The city's general obligation credit rating has been established as Aal by Moody's Investors
Service and AA+ by Standard & Poor's. The city's revenue bond credit rating has been
established as Aal by Moody's Investors Service and AAA by Standard and Poors. The primary
reasons for these high rating levels are the general strength and diversity of the Boulder
economy anchored by a major university; above average income indicators; strong financial
performance and reserve policies; and affordable debt levels.
City of Boulder 2012 Annual Budget 103
Sources, Uses and Debt Service
Under the City Charter, the city's general obligation bonded debt issuances are subject to a
legal limitation based on 3% of total assessed value of real and personal property. None of the
city's outstanding debt is supported by property taxes. As a result, all bonded debt is
considered to be self-supporting and the ratio of net bonded debt to assessed valuation is
zero. The actual calculation of the debt margin is presented in the Computation of Legal Debt
Margin schedule.
Table 4-9 2011-2017 Debt Service
(in $1,000s)
2011 2012 2013 2014 2015 2016 2017
Fund and Debt Issue Actual Approved Projected Projected Projected Projected Projected
GENERAL FUND
Bonds
Library Capital Improvement
Refunding Bonds, Series 2002
Final payment occurred in 2011
Principal $ 1,040 $ $ $ $ $ $
Interest 44
Subtotal $ 1,084 $ - $ - $ $ $ - $ -
General Obligation Waste
Reduction Bonds, Series 2009
Final payment occurs in 2029
Principal $ 250 $ 250 $ 250 $ 250 $ 250 $ 255 $ 265
Interest 193 188 183 178 173 167 159
Subtotal $ 443 $ 438 $ 433 $ 428 $ 423 $ 422 $ 424
Taxable Pension Obligation
Bonds Series 2010
Final payment occurs in 2030
Principal $ 310 $ 340 $ 345 $ 355 $ 360 $ 370 $ 380
Interest 329 348 341 334 327 316 305
Subtotal $ 639 $ 688 $ 686 $ 689 $ 687 $ 686 $ 685
Loan
Loan Payable to Boulder County
Final payment occurs in 2013
Principal $ 250 $ - $ 250 $ $ - $ - $ -
Interest 30 - 15 - -
Subtotal $ 280 $ - $ 265 $ $ $ - $ -
General Fund Total $ 2,446 $ 1,126 $ 1,384 $ 1,117 $ 1,110 $ 1,108 $ 1,109
Note: The 2012 General Fund budget also funds base rentals in the amount of $601K ($575K in principal and $26K in
interest) to the Boulder Municipal Property Authority Debt Service Fund for the payment of various open space
.25 CENT SALES TAX FUND
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 -
.25 Cent Sales Tax Fund Total $ 2,176 $ 2,195 $ 2,196 $ 2,191 $ 2,194 $ - $ -
104 City of Boulder 2012 Annual Budget v.--
Sources, Uses and Debt Service
2011 2012 2013 2014 2015 2016 2017
Fund and Debt Issue Actual Approved Projected Projected Projected Projected Projected
OPEN SPACE FUND
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 $ 1,790
Interest 654 584 523 460 380 297 229
Subtotal $ 2,069 $ 2,054 $ 2,053 $ 2,050 $ 2,035 $ 2,017 $ 2,019
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 $ 1,640
Interest 470 424 371 315 257 197 134
Subtotal $ 1,755 $ 1,759 $ 1,761 $ 1,760 $ 1,762 $ 1,772 $ 1,774
Open Space Acquisition
Refunding Bonds Series 2009 -
final payment occurs in 2013
Principal $ 1,510 $ 1,550 $ 1,790 $ - $ - $ - $
Interest 121 83 45 - - -
Subtotal $ 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 - -
Subtotal $ 1,418 $ 1,415 $ 1,421 $ 1,411 $ - $ - $ -
Open Space Fund Total $ 6,873 $ 6,861 $ 7,070 $ 5,221 $ 3,797 $ 3,789 $ 3,793
Note: The 2012 Open Space Fund budget also funds base rentals in the amount of $1,734K($1,425K in principal and
$309Kin interest) to the Boulder Municipal Property Authority Debt Service Fund for the payment of various open
space properties.
.15 CENT SALES TAX FUND
Bonds
Parks and Recreation/Municipal
Improvement Refunding Bonds
Series 2001
Final Payment in 2012
Principal $ 520 $ 530 $ $ - $ $ - $
Interest 44 23
.15 Cent Sales Tax Debt
Service Fund Total $ 564 $ 553 $ - $ - $ - $ - $ -
WATER UTILITY FUND
Bonds
Water and Sewer Revenue Bonds -
Series 2001 - refunded February 22, 2011
Principal $ - $ $ $ $ $ $
Interest 115 -
Subtotal $ 115 $ $ - $ - $ - $ - $ -
City of Boulder 2012 Annual Budget 105
Sources, Uses and Debt Service
2011 2012 2013 2014 2015 2016 2017
Fund and Debt Issue Actual Approved Projected Projected Projected Projected Projected
WATER UTILITY FUND, cont.
Water and Sewer Revenue Refunding Bonds -
Series 2011 - final payment occurs in 2021
Principal $ 1,240 $ 1,495 $ 1,530 $ 1,560 $ 1,600 $ 1,635 $ 1,700
Interest 500 558 528 497 466 431 365
Subtotal $ 1,740 $ 2,053 $ 2,058 $ 2,057 $ 2,066 $ 2,066 $ 2,065
Water and Sewer Revenue Ref. Bonds -
Series 20056 - final payment occurs in 2016
Principal $ 685 $ 715 $ 740 $ 770 $ 800 $ 830 $ -
Interest 164 140 114 86 58 29
Subtotal $ 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 $ 2,285
Interest 718 646 571 494 412 327 239
Subtotal $ 2,508 $ 2,506 $ 2,511 $ 2,524 $ 2,522 $ 2,517 $ 2,524
Water Utility Fund Total $ 5,212 $ 5,414 $ 5,423 $ 5,437 $ 5,446 $ 5,442 $ 4,589
WASTEWATER UTILITY FUND
Bonds
Water and Sewer Revenue Refunding Bonds
Series 2005A - final payment occurs in 2012
Principal $ 155 $ 170 $ $ $ $ $
Interest 11 5
Subtotal $ 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 $ 2,325
Interest 1,710 1,637 1,560 1,478 1,375 1,267 1,155
Subtotal $ 3,550 $ 3,547 $ 3,545 $ 3,543 $ 3,520 $ 3,502 $ 3,480
Water and Sewer Revenue Bonds
Series 2010 - final payment occurs in 2030
Principal $ 390 $ 395 $ 405 $ 410 $ 420 $ 430 $ 440
Interest 285 277 269 261 253 244 231
Subtotal $ 675 $ 672 $ 674 $ 671 $ 673 $ 674 $ 671
Wastewater Utility Fund Total $ 4,391 $ 4,394 $ 4,219 $ 4,214 $ 4,193 $ 4,176 $ 4,151
Note: This debt service schedule is prepared using the accrual basis of accounting.
STORM WATER AND FLOOD M GMT UTILITY FUND
Bonds
Storm Water & Flood Refunding
Bonds Series 2010 - final
payment occurs in 2018
Principal $ 320 $ 325 $ 335 $ 335 $ 345 $ 350 $ 365
Interest 69 62 56 49 42 32 21
Stormwather and Flood
Mgmt Utility Fund Totals $ 389 $ 387 $ 391 $ 384 $ 387 $ 382 $ 386
106 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
2011 2012 2013 2014 2015 2016 2017
Fund and Debt Issue Actual Approved Projected Projected Projected Projected Projected
DOWNTOWN COMMERCIAL DISTRICT FUND
Bonds
CAGID Bonds Series 2003 - final
payment occurs in 2023
Principal $ 570 $ 590 $ 615 $ 635 $ 660 $ 685 $ 710
Interest 350 332 313 292 271 246 219
Subtotal $ 920 $ 922 $ 928 $ 927 $ 931 $ 931 $ 929
CAGID Refunding Bonds Series
2009 - final payment occurs in
2018
Principal $ 775 $ 800 $ 825 $ 855 $ 885 $ 920 $ 960
Interest 231 207 183 158 132 102 64
Subtotal $ 1,006 $ 1,007 $ 1,008 $ 1,013 $ 1,017 $ 1,022 $ 1,024
Downtown Commercial
District Fund Total $ 1,926 $ 1,929 $ 1,936 $ 1,940 $ 1,948 $ 1,953 $ 1,953
Note: This debt service schedule is prepared using the accrual basis of accounting.
BM PA DEBT SERVICE FUND
Certificates of Participation
East Boulder Community Center
Principal $ 545 $ 575 $ $ $ $ $
Interest 53 26
Subtotal (Matures in 2012) $ 598 $ 601 $ $ $ - $ $
Lease Purchase Revenue Notes
1991G Mardick
Principal $ 20 $ - $ $ $ $ $
Interest 1
Subtotal (Matures in 2011) $ 21 $ - $ - $ - $ - $ - $
1996A Joder
Principal $ 136 $ - $ - $ - $ $ $
Interest 2 - -
Subtotal (Matures in 2011) $ 138 $ - $ - $ - $ - $ - $
19968 Lousberg
Principal $ 83 $ - $ - $ - $ $ $
Interest 2 - - -
Subtotal (Matures in 2011) $ 85 $ - $ - $ - $ - $ $
1997C Henrickson
Principal $ 35 $ 37 $ - $ - $ $ $
Interest 3 1 - -
Subtotal (Matures in 2012) $ 38 $ 38 $ - $ - $ - $ $
1997G Foothills Business Park, LLC
Principal $ 64 $ 69 $ 74 $ 79 $ 84 $ 90 $ 97
Interest 37 32 27 22 16 10 4
Subtotal (Matures in 2017) $ 101 $ 101 $ 101 $ 101 $ 100 $ 100 $ 101
City of Boulder 2012 Annual Budget 107
Sources, Uses and Debt Service
2011 2012 2013 2014 2015 2016 2017
Fund and Debt Issue Actual Approved Projected Projected Projected Projected Projected
BM PA DEBT SERVICE FUND, cont.
1999B Van Vleet
Principal $ 204 $ 216 $ 229 $ 243 $ $ $
Interest 43 31 17 2
Subtotal (Matures in 2014) $ 247 $ 247 $ 246 $ 245 $ - $ - $
2001AR-1 F. LaVerne Johnson Family
Principal $ 31 $ - $ - $ - $ $ $
Interest 1
Subotal (Matures in 2011) $ 32 $ $ $ - $ $ - $
2001AR-2 F. LaVerne Johnson Wife
Principal $ 38 $ $ $ - $ $ - $
Interest 1 -
Subtotal (Matures in 2011) $ 39 $ $ $ - $ - $ $
2001B Hester
Principal $ 74 $ $ $ - $ $ $
Interest 2
Subtotal (Matures in 2011) $ 76 $ - $ - $ - $ - $ $
2001C Suitts Enterprises, Ltd.
Principal $ 1,675 $ - $ $ - $ $ $
Interest 84 -
Subtotal (Matures in 2011) $ 1,759 $ - $ - $ $ $ - $
2001 D Abbott
Principal $ 43 $ 41 $ 43 $ 45 $ $ $
Interest 3 5 3 1
Subtotal (Matures in 2014) $ 46 $ 46 $ 46 $ 46 $ - $ - $
2001ER-1 William and Associates
Principal $ 230 $ $ $ $ $ $
Interest 12
Subtotal (Matures in 2011) $ 242 $ - $ - $ - $ - $ - $
2001ER-2 Suitts Enterprises, Ltd.
Principal $ 420 $ $ $ - $ $ $
Interest 22
Subtotal (Matures in 2011) $ 442 $ - $ - $ - $ - $ - $
2002AR-1 Edward H. Kolb
Principal $ 29 $ 31 $ $ $ $ $
Interest 3 1
Subtotal (Matures in 2012) $ 32 $ 32 $ $ - $ $ - $
2002AR-2 John B. Kolb
Principal $ 29 $ 31 $ $ $ $ $
Interest 3 1
Subtotal (Matures in 2012) $ 32 $ 32 $ $ - $ - $ - $
108 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
2011 2012 2013 2014 2015 2016 2017
Fund and Debt Issue Actual Approved Projected Projected Projected Projected Projected
BM PA DEBT SERVICE FUND, cont.
2002AR-3 Frederick M. Kolb
Principal $ 29 $ 31 $ $ $ $ $
Interest 3 1
Subtotal (Matures in 2012) $ 32 $ 32 $ $ - $ - $ - $
2003A Helayne B. Jones
Principal $ 82 $ 86 $ 92 $ $ $ $
Interest 13 8 2
Subtotal (Matures in 2013) $ 95 $ 94 $ 94 $ - $ $ - $
2004A Waldo R & Nancy R. Dagle
Principal $ 82 $ 86 $ 90 $ 94 $ - $ - $
Interest 16 12 8 4 -
Subtotal (Matures in 2014) $ 98 $ 98 $ 98 $ 98 $ - $ $
200462 Thirtieth & Pearl, LLC (Transportation)
Principal $ 9 $ $ $ - $ $ $
Interest 1
Subtotal (Matures in 2011) $ 10 $ - $ - $ - $ - $ $
2005A Gary L. & Donna K. Gisle, Trustees
Principal $ 95 $ 99 $ 104 $ 109 $ 114 $ 120 $ 125
Interest 32 28 23 18 12 7 1
Subtotal (Matures in 2017) $ 127 $ 127 $ 127 $ 127 $ 126 $ 127 $ 126
2005BJohn G. & Barbara G. Hill, Tenants in Common
Principal $ 92 $ 97 $ 101 $ 106 $ 111 $ - $ -
Interest 21 16 12 7 2
Subtotal (Matures in 2015) $ 113 $ 113 $ 113 $ 113 $ 113 $ - $
2005C Luchetta Properties, Inc.
Principal $ 43 $ 45 $ 47 $ 49 $ 52 $ 54 $ 57
Interest 26 24 21 19 17 14 11
Subtotal (Matures in 2020) $ 69 $ 69 $ 68 $ 68 $ 69 $ 68 $ 68
2006A Boulder Valley Farm, Inc.
Principal $ 343 $ 360 $ 378 $ 397 $ 417 $ 438 $
Interest 107 90 71 52 31 10
Subtotal (Matures in 2016) $ 450 $ 450 $ 449 $ 449 $ 448 $ 448 $
2006BJoel and Ruth Eisenberg
Principal $ 117 $ 122 $ 129 $ 135 $ 142 $ 149 $
Interest 36 31 24 17 10 3
Subtotal (Matures in 2016) $ 153 $ 153 $ 153 $ 152 $ 152 $ 152 $
2008A-R1 Edward H. Kolb
Principal $ 35 $ 37 $ 39 $ 41 $ 43 $ 45 $ 47
Interest 16 14 12 10 8 6 3
Subtotal (Matures in 2018) $ 51 $ 51 $ 51 $ 51 $ 51 $ 51 $ 50
City of Boulder 2012 Annual Budget 109
Sources, Uses and Debt Service
2011 2012 2013 2014 2015 2016 2017
Fund and Debt Issue Actual Approved Projected Projected Projected Projected Projected
BM PA DEBT SERVICE FUND, cont.
2008A-R2 Edward H. Kolb
Principal $ 35 $ 37 $ 39 $ 41 $ 43 $ 45 $ 47
Interest 16 14 12 10 8 6 3
Total (Matures in 2018) $ 51 $ 51 $ 51 $ 51 $ 51 $ 51 $ 50
Subtotal Lease Purchase
Revenue Notes $ 4,579 $ 1,734 $ 1,597 $ 1,501 $ 1,110 $ 997 $ 395
BMPA Fund Total $ 5,177 $ 2,335 $ 1,597 $ 1,501 $ 1,110 $ 997 $ 395
FACILITY RENOVATION AND REPLACEMENT FUND
Capital Leases
Energy Efficiency Improvement Project- Phase ]with Banc of America Leasing and Capital, LLC
Principal $ 73 $ 90 $ 94 $ 99 $ 104 $ 109 $ 114
Interest 73 68 64 59 54 49 43
Subtotal $ 146 $ 158 $ 158 $ 158 $ 158 $ 158 $ 157
Energy Efficiency Improvement Project- Phase II w ith All American Investment Group, LLC
Principal $ 121 $ 267 $ 298 $ 294 $ 311 $ 334 $ 363
Interest 226 218 208 197 187 175 163
Subtotal $ 347 $ 485 $ 506 $ 491 $ 498 $ 509 $ 526
Facility Renovation and
Replacement Fund Total $ 493 $ 643 $ 664 $ 649 $ 656 $ 667 $ 683
Note: This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules. This
debt service schedule is prepared using the accrual basis of accounting.
110 City of Boulder 2012 Annual Budget v.--
Sources, Uses and Debt Service
Table 4-10 2012 Lease-Purchase Obligations
(in $1,000s)
Estimated Amount To Remaining Lifetime
Be Expended During Obligation -2013 and
Item 2012 Beyond
Real Property
Open Space Properties $ 1,734 $ 5,314
East Community Center 601 -
Subtotal $ 2,335 $ 5,314
Leasehold Improvements
Facilities Asset Management $ 643 $ 7,406
Subtotal $ 643 $ 7,406
Total $ 2,978 $ 12,720
Note:
Represented are all lease/purchase obligations known or predictable at the time of the production of the
2012 budget.
City of Boulder 2012 Annual Budget 1 1 1
Sources, Uses and Debt Service
Table 4-11 Combined Schedule of Long-Term Debt
As of December 31, 2011
(in$1,000s)
Interest Date Date Authorized Current
Activities Rates Issued Matured and Issued Outstanding Portion
SUPPORTED BY SALES TAX REVENUES AND OTHER FINANCING SOURCES
General Obligation Bonds
Open Space Acquisition 4.00-5.50 6/20/06 8/15119 $ 20,115 $ 13,565 $ 1,470
Premium on Bonds - 136 -
Open Space Acquisition Refunding 3.50-4.00 6/26/07 8/15118 12,345 10,605 1,335
Premium on Refunding Bonds - 31 -
Refunding Bond Charges - (329) -
Open Space Acquisition Refunding 2.50 717109 8/15113 6,305 3,340 1,550
Premium on Refunding Bonds - 36 -
Refunding Bond Charges - (9) -
Parks, Recreation, Ntuni.,Cap., Imp., Ref. 4.00-4.30 9/11/01 1211/12 5,255 530 530
Premium on Refunding Bonds - 1 -
Refunding Bond Charges - (2) -
Parks, Recreation, Ivluni.,Cap., Imp., Ref. 2.00-3.00 9/16/09 12/15/15 11,895 8,155 1,950
Premium on Refunding Bonds 269 -
Refunding Bond Charges - (141) -
Waste Reduction Bonds 2.00-4.00 12115/09 12/01/29 6,000 5,500 250
Prernium on Waste Reduction Bonds - 60 -
Subtotal $ 61,915 $ 41,747 $ 7,085
Taxable Pension Obligation Bonds 2.00-5.00 10/26/10 10/01/30 $ 9,070 $ 8,760 $ 340
Prentium on Pension Obligation Bonds - 121 -
Subtotal $ 9,070 $ 8,881 $ 340
Sales Tax Revenue Bonds
Open Space Acq. Sales Tax Rev. Ref. Bds 2.50-3.00 7/7109 8/15114 $ 6,485 $ 4,005 $ 1,295
Premium on Refunding Bonds - 63 -
Refunding Bond Charges (13) -
Subtotal $ 6,485 $ 4,055 $ 1,295
Loans Payable
Loan Payable - Boulder County 3.00 9/25109 9/1/2013 $ 5,441 $ 250 $ -
Subtotal $ 5,441 $ 250 $ -
Capital Lease Purchase Agreements
Banc of America Leasing & Capital, LLC 4.93 9/27/10 11127/23 $ 1,500 $ 1,427 $ 90
All American Investment Group, LLC 3.518 10/25/10 1/25126 6,457 6,336 267
Subtotal $ 7,957 $ 7,763 $ 357
Other Accrued Liability
Compensated Absences (estimated) $ - $ 10,574 $ 706
Retiree Health Care Benefit (OPEB) (estimated) 955 -
Rebatable Arbitrage(estimated) - -
Subtotal $ - $ 11,529 $ 706
Total Governmental Activities 90,868 74,225 9,783
112 City of Boulder 2012 Annual Budget
Sources, Uses and Debt Service
BUSINESS-TYPE ACTIVITIES
Interest Date Date Authorized Current
Activities Rates Issued Matured and Issued Outstanding Portion
SUPPORTED BY UTILITY REVENUES
Revenue Bonds
Water and Sewer Revenue Refunding Bonds 2.00-4.00 2/22/11 12/01/21 $ 18,335 $ 17,095 $ 1,495
Premium on Bonds - 735 -
Refunding Bond Charges - (721) -
Water and Sewer Revenue Refunding Bonds 3.00-3.75 5/01/05 12/01/16 7,900 3,855 715
Refunding Bond Charges - (51) -
Water and Sewer Revenue Refunding Bonds 4.00-4.125 7/10107 12/01/19 25,935 16,120 1,860
Refunding Bond Charges - (536) -
Water and Sewer 3.50-5.00 11/15/05 12/01125 45,245 35,160 1,910
Prenvum on Bonds - 617 -
Water and Sewer Revenue Refunding Bonds 3.00-3.50 5/01/05 12/01/12 1,110 170 170
Water and Sewer Revenue Bonds 2.00-3.00 10/12110 12/01/30 9,980 9,590 395
Premium on Bonds - 208 -
Storm Water & Flood Mgmt Rev. Rfdg. 2.00-3.00 6/08/10 12/01/18 3,165 2,425 325
Premium on Bonds - 60 -
Refunding Bond Charges - (28) -
Subtotal $ 111,670 $ 84,699 $ 6,870
Other Accrued Liability
Compensated Absences(estimated) $ - $ 1,234 $ 174
Retiree Health Care Benefit (OPEB) (estimated) 117 -
Rebatable Arbitrage (estimated) - -
Subtotal $ - $ 1,351 $ 174
Total Supported By Utility Revenues $ 111,670 $ 86,050 $ 7,044
SUPPORTED BY PARKING REVENUES
General Obligation General Improvement District Bonds
Dow ntow n Commercial District
Parking Facilities 2.50-4.20 6/17/03 8/15123 $ 12,500 $ 8,855 $ 590
Premium on Bonds - 62 -
Parking Facilities 3.00-4.00 5114/09 8/15/18 7,730 6,250 800
Prermumon Refunding Bonds - 222 -
Refunding Bond Charges - (39) -
Subtotal $ 20,230 $ 15,350 $ 1,390
Other Accrued Liability
Compensated Absences (estimated) $ - $ 124 $ -
Retiree Health Care Benefit (OPEB) (estimated) 29
153
Subtotal $ - $ 306 $ -
Total Supported By Parking Revenues $ 20,230 $ 15,656 $ 1,390
SUPPORTED BY BASE RENTALS
Refunding Certificates of Participation Series
Boulder Municipal Property Authority:
East Boulder Community Center 4.125-5.00 1/08198 12/01/12 $ 5,750 $ 575 $ 575
Subtotal $ 5,750 $ 575 $ 575
City of Boulder 2012 Annual Budget 113
Sources, Uses and Debt Service
BUSINESS-TYPE ACTIVITIES, cont.
Interest Date Date Authorized Current
Activities Rates Issued Matured and Issued Outstanding Portion
Lease Purchase Revenue Notes
Boulder Municipal Property Authority
Open space acquisition:
Henrikson Note 1997C 6.00 6/25/97 6/25/12 $ 383 $ 37 $ 37
Foothills Note 1997G 7.00 7/16/97 7/16/17 1,095 493 69
Van Vleet Note 1999B 6.00 3/5/99 3/5/14 2,500 688 216
Abbott Note 2001D 6.00 12/05/01 1/14/13 430 129 41
Edward H. Kolb Note 2002A-R1 6.00 8/15/02 8/15/12 242 31 31
John B. Kolb Note 2002A-R2 6.00 8/15/02 8/15/12 242 31 31
Frederick M. Kolb Note 2002A-R3 6.00 8/15/02 8/15/12 242 31 31
Helayne B. Jones Note 2003A 6.00 6/20103 6/20/13 715 178 86
Dagle Note 2004A 4.75 12/1/04 12/01/04 770 269 86
Gisle Note 2005A 4.75 2/18/05 2/18/17 1,180 672 99
Hill Note 2005B 4.75 4/5/05 4/05/15 910 415 97
Luchetta Note 2005C 5.00 8/5105 8105/20 720 493 45
Boulder Valley Note 2006A 5.00 6/16/06 6116/16 3,550 1,990 360
Eisenberg Note 2006B 5.00 6/7/06 6107/16 1,206 676 122
Kolb, Edward H. Note 2008AR-1 5.00 4/22/08 4122118 404 303 37
Vigil Note 2008AR-2 5.00 4/22/08 4/22/18 404 303 37
Subtotal $ 14,993 $ 6,739 $ 1,425
Total Supported By Base Rentals $ 20,743 $ 7,314 $ 2,000
Total Business-type Activities $ 152,643 $ 109,020 $ 10,434
114 City of Boulder 2012 Annual Budget
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City of Boulder 2012 Annual Budget 115
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[Tab Placed Here ]
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City of Boulder
CITY COUNCIL
2012 Annual Budget
$188,132
The mission of City Council is to serve as the governing body for the City of Boulder, providing
policy direction and leadership to the city organization.
City Council
City Attorney City Manager Municipal Judge
Department Overview
City Attorney
• The City Attorney's Office works for the city of Boulder to deliver high quality
municipal legal services that are responsive, creative and timely. 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.
Municipal Judge
• The Municipal Court acts as an impartial forum for all participants in cases
involving municipal ordinance violations, adjudicates cases consistent with the
law, the needs of the individual, and the community's values, and promotes
public trust in both the justice system and local government.
City Manager
• The City Manager ensures proper management of city operations and public
representation and participation.
City of Boulder 2012 Annual Budget 117
City Council
Department Budget
2010 2011 2012
Actual Approved Approved
L* E"
City Council $ 164,079 $ 170,677 $ 188,132
TOTAL EXPENDITURE $ 164,079 $ 170,677 $ 188,132
General $ 164,079 $ 170,677 $ 188,132
TOTAL FUNDING $ 164,079 $ 170,677 $ 188,132
Accomplishments
• Adopted changes to the sidewalk snow removal regulation;
• Adopted Cafe Seating ordinance;
• Adopted Mobile Food Vending ordinance;
• Updated the Council Rules of Procedure incorporating Rules of Decorum and adding a
new section to Title 2 on Council Benefits;
• Approved the purpose, framework, goals and objectives for the Boulder's Energy Future
Project;
• Adopted a two year extension of the Comcast Franchise agreement;
• Approved the Open Space and Mountain Parks West Trail Study Area Plan;
• Adopted the Medical Marijuana ordinance and code updates;
• Adopted Gapter Road and Burke II Annexations;
• Formed the Boulder junction Access General Improvement District - Parking and Travel
Demand Management by special election;
• Adopted the 2011 Budget;
• Approved placing items on the November 2, 2010 ballot, which were subsequently
approved by the voters;
o Increase of the public accommodation tax from 5.5 %to 7.5%;
o Utility Occupation Tax on public utilities to replace lost franchise fee revenue;
and
o Installation of rooftop renewable energy improvements to the top of buildings
that exceed 55 ft. in height.
• Approved Section 16/jefferson Parkway IGA;
• Adopted a resolution opposing Colorado Ballot measures for Proposition 101 and
Amendments 60 and 61;
• Adopted Inclusionary Housing Administrative Regulation;
• Approved $5 million EET funds to BVSD to Mapleton School renovation for early
childhood education center;
• Adopted revised Downtown Urban Design Guidelines;
• Approved Homelessness 10 year plan implementation; and
118 City of Boulder 2012 Annual Budget
City Council
• For the Boulder Sister City Program, realized many accomplishments including: travel by
delegations to Yateras, Cuba and Jalapa, Nicaragua; celebration of the 1 year opening of
the Dushanbe Cyber Cafe in Tajikistan; celebration of Boulder's 10th anniversary of the
Boulder Mante Sister City relationship; and continuation of the Kisumu, Kenya
committee's water sanitation projects funded by the Bill and Melinda Gates Foundation.
Key Initiatives for 2012
Below are the goals set by council at their 2011 retreat, which will be reviewed and updated at
their January 2012 retreat:
• Boulder's Energy Future
• Affordable Housing
• Climate Action Plan
• University Hill Revitalization
• Boulder junction Implementation
• Capital Investment Strategy
• Waste Reduction
• Homelessness
• Sustainable Agriculture and Local Food Systems
• Mapleton Early Childhood Center
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budgeted Budget Change FTE FTE Chanqe
UK
Council Packet
Automation S S 15,000 S 15,000 0.00 0.00 0.00
TOTAL CHANGES S 15,000 0.00
O'~~~~;
2012 ANNUAL BUDGET
CITY COUNCIL
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Amount Amount Amount Amount
~Iil y _-rS+ k 2` L,, swok -L -It-]
City Council $ 164,079 $ 170,677 $ 188,132 $ 17,455
.7 yy Total $ 164,079 $ 170,677 $ 188,132 $ 17,455
i
Personnel $ 84,883 $ 84,647 $ 87,102 $ 2,455
Operating 76,855 83,358 97,508 14,150
Interdepartmental Charges 2,342 2,672 3,522 850
Total $ 164,079 $ 170,677 $ 188,132 $ 17,455
^r~ l '01r -')V ;5X1 .7
General $ 164,079 $ 170,677 $ 188,132 $ 17,455
Total $ 164,079 $ 170,677 $ 188,132 $ 17,455
Note:
No budgeted FTE included in City Council.
120 City of Boulder 2012 Annual Budget l
City of Boulder
MUNICIPAL COURT
2012 Annual Budget
$1,825,775
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
Administration Adjudication Case Management
Department Overview
Administration
• Court Administration is responsible for achieving department goals and
objectives; managing budgetary and financial information; assuring adherence to
policies and regulations; and leading, developing and supervising court staff.
Staffing includes the court administrator, a deputy court administrator, and
administrative support for budget preparation, financial transaction processing,
accounting /statistical analyses, and various clerical functions.
Adjudication
• Adjudication consists of all court functions that occur in the courtroom, in
addition to support case processing. judges preside over court sessions with
animal, general, parking, photo radar, photo red light and traffic violations. Staff
manages case flow both in and out of the courtroom, set court dates, and
perform all jury commissioner functions.
City of Boulder 2012 Annual Budget 121
Municipal Court
Case Management
• Case Management includes a variety of functions that comprise the core work of
the court, including scheduling, payment processing, database management,
collections, other non-compliance actions, and interfacing with Department of
Motor Vehicles and the Colorado Bureau of Investigations. The majority of court
staff are front-line employees who interact with the public on the phone, at the
counter, and in the courtroom. Probation staff monitors compliance with court
orders regarding municipal violations that most impact the community and also
process the cases for defendants at in-custody sessions at the Boulder County
jail.
Department Budget
2010 2011 2012
Actual Approved Approved
Administration 4.00 4.00 4.00
Adjudication 3.50 3.50 3.50
Case Management 8.75 8.75 8.75
TOTAL STAFFING 16.25 16.25 16.25
iT77
Administration $ 368,434 $ 469,152 $ 443,048
Adjudication 401,781 445,364 473,218
Case Management 830,273 886,750 909,509
TOTAL EXPENDITURE $ 1,600,488 $ 1,801,265 $ 1,825,775
General $ 1,600,488 $ 1,801,265 $ 1,825,775
TOTAL FUNDING $ 1,600,488 $ 1,801,265 $ 1,825,775
Accomplishments
• Migrated Minor in Possession (MIP) violations from the County Court's Diversion
Program to the Municipal Court. The main objectives achieved included matching
offenders with treatment by using an alcohol screen, collaborating with local treatment
providers to expand the array of alcohol treatment services, and coordinating sanctions
for these violations with CU's Office of Student Conduct.
• Negotiated a contract with a new photo enforcement vendor and implemented new
software to process photo radar and red light violations. All eight camera locations now
include video of each violation.
• Entered into a new contract for collecting unpaid parking tickets. General Fund revenue
for scofflaw amounts collected will increase by 5% over the previous contract.
122 City of Boulder 2012 Annual Budget
Municipal Court
• Purchased, tested, and implemented an upgrade to the Court's parking database. The
upgrade allows violators appealing their parking ticket to view photographs associated
with violations online. It also allows appellants to electronically attach documentation to
their appeals.
• Enhanced courtroom technology. One addition is a large screen monitor that easily
enables all parties to view videos introduced as evidence, primarily in photo
enforcement cases. It is also used to display a PowerPoint used during MIP dockets to
advise defendants of the MIP process. The Court also purchased a document camera
that is available to project documentary evidence onto the monitor, thereby improving
the presentation of drawings, maps, paper documents, and photos at trial.
Key Initiatives for 2012
• Continue assessment of staffing and structural needs;
• Pursue process improvements and efficiencies;
• Work on Strategic Plan update; and
• Keep website current as online functions evolve and consider improvements.
2012 ANNUAL BUDGET
MUNICIPAL COURT
Variance -
2011 Approved to 2012
2010 Actual 2011 Approved 2012 Approved Approved
Standard Standard Standard Standard
{ I,,,IZZZI CI FTE p Amount FTE Amount FTE Amount FTE Amount
V ~L f' 9^.I Y1 Ip~.8 A➢Y 3\~L y -
Administration
Department Administration 4.00 $ 368,434 4.00 $ 469,152 4.00 $ 443,048 $ (26,104)
Subtotal 4.00 $ 368,434 4.00 $ 469,152 4.00 $ 443,048 $ (26,104)
Adjudication
Adjudication 3.50 $ 401,781 3.50 $ 445,364 3.50 $ 473,218 $ 27,854
Subtotal 3.50 $ 401,781 3.50 $ 445,364 3.50 $ 473,218 $ 27,854
Case Management
Animal 0.75 $ 55,940 0.75 $ 73,900 0.75 $ 72,482 $ (1,418)
General 1.00 71,923 1.00 95,014 1.00 93,191 (1,823)
Parking 2.00 240,663 2.00 221,481 2.00 256,384 34,903
Photo Enforcement 2.00 193,618 2.00 192,580 2.00 188,673 (3,907)
Probation Services 2.00 196,204 2.00 208,759 2.00 205,587 (3,172)
Traffic 1.00 71,923 1.00 95,014 1.00 93,192 (1,823)
Subtotal 8.75 $ 830,273 8.75 $ 886,750 8.75 $ 909,509 $ 22,758
Total 16.25 $ 1,600,488 16.25 $ 1,801,265 16.25 $ 1,825,775 $ 24,509
F ~ 1 .cx~ L
Personnel $ 1,314,966 $ 1,376,867 $ 1,401,378 $ 24,510
Operating 254,548 373,372 378,733 5,361
Interdepartmental Charges 30,974 51,026 45,664 (5,362)
Total $ 1,600,488 $ 1,801,265 $ 1,825,775 $ 24,509
General 16.25 $ 1,600,488 16.25 $ 1,801,265 16.25 $ 1,825,775 $ 24,509
Total 16.25 $ 1,600,488 16.25 $ 1,801,265 16.25 $ 1,825,775 $ 24,509
1 24 City of Boulder 2012 Annual Budget ?~4
City of Boulder
CITY ATTORNEY'S OFFICE
2012 Annual Budget
$2,243,995
The mission of the City Attorney's Office's is to work for the city of Boulder to deliver high
quality municipal legal services in a responsive, pro-active, creative and timely manner. 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's Office
Consultation and Prosecution and
Administration Advisory Civil Litigation
Department Overview
Administration
• Provides secretarial, administrative and budget support for the Consultation and
Advisory Services area and the Prosecution and Litigation Service area, including
file maintenance, timekeeping and reporting, updating the municipal code, and
development of the department budget. This area also funds required continuing
legal education for staff attorneys, all equipment replacement, and law library
and electronic legal research resources.
Consultation and Advisory
• Provides legal support for the City Council and the city's advisory boards and
commissions. Provides general legal support for the operating departments,
including compliance with the Colorado Open Records Act, elections law, Council
agenda support, bond finance and tax matters, water rights defense, conflict of
interest advice, the city's legislative agenda, and legal maintenance of the city's
real estate and affordable housing portfolios.
City of Boulder 2012 Annual Budget 125
City Attorney's Office
Prosecution and Civil Litigation
• Defends the city in civil litigation matters and challenges the actions of other
persons and entities when those actions are contrary to the city's interests.
Prosecuting violations of the Boulder Municipal Code is also a primary duty of
this workgroup, as well as working closely with enforcement and other city staff
to implement and enhance the city's enforcement strategies.
Department Budget
2010 2011 2012
Actual Approved Approved
FR_
Administration 1.50 1.50 1.50
Consultation and Advisory 11.40 1 1 .53 12.53
Prosecution and Civil Litigation 5.75 _ 5.62 6.12
TOTAL STAFFING 18.65 18.65 _ 20.15
Administration $ 211,704 $ 299,320 $ 306,124
Consultation and Advisory 1,083,152 1,173,640 1,343,361
Prosecution and Civil Litigation 483,755 548,176 594,510
TOTAL EXPENDITURE $ 1,778,611 $ 2,021,136 $ 2,243,995
General $ 1,694,387 $ 1,932,787 $ 2,098,080
Property and Casualty Insurance 84,223 88,349 93,615
Water Utility - - 52,300
TOTAL FUNDING $ 1,778,611 $ 2,021,136 $ 2,243,995
Accomplishments
The City Attorney's office's accomplishments pretty much mirror those of the city as a whole.
Our attorneys are generally involved in any major project and most minor projects undertaken
by the city. We work together with department staff to support their efforts and provide needed
expertise to achieve their goals, supporting all of the major accomplishments of the city.
Although we cannot take credit for the achievements, we take pride in sharing the workload
with the various departments. Here are some highlights:
• Smartregs: The Smartregs project involved creating a legal framework to implement
important sustainability goals. This important project involved, among other things,
incorporating the International Building Code into the Boulder Revised Code.
• Crestview East Annexation and Gapter Road Annexation: Our attorneys worked with
department staff on the two difficult annexation projects, which required multiple drafts
and careful negotiations.
1 26 City of Boulder 2012 Annual Budget
City Attorney's Office
• Energy Future: Over the last year, attorneys have been involved in every aspect of
Boulder's Energy Future project. In 201 1 , we have provided support for the
municipalization analysis and worked with Xcel Energy on a variety of legal issues. In
addition, we participated actively on behalf of the city in 10 different dockets at the
Colorado Public Utilities Commission.
• Boulder Junction: Our attorneys worked to create the Boulder Junction General
Improvement District, which was approved in the fall of 2010. This project included not
only legal work to create the district, but also rezoning and negotiating with various
stakeholders, including RTD.
• Minors in Possession: Our prosecution staff worked cooperatively with the Municipal
Court to incorporate Minors in Possession cases. In addition, our prosecutors have
successfully defended the city's camping ordinance both in the Municipal Court and on
appeal to the District court, while handling a significant caseload increase from 2009.
• Miscellaneous: Our attorneys litigated tort claims, a challenge to the city's affordable
housing covenant and various other lawsuits. Between January 1, 2010 and June 1,
2011, department staff routed over 1,000 contracts to our office for review.
Key Initiatives for 2012
• Implement election result of the city's clean energy ballot items - either help facilitate
the creation of a utility or work on next steps;
• Implement increased administrative enforcement efforts, leading to more effective
enforcement and lower cost;
• Implement a more effective strategy for handling water cases and supporting the water
utility;
• Reduce reliance on outside counsel by handling more litigation using existing staff; and
• Implement a more effective community prosecution program by working closely with the
community on criminal justice matters.
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budgeted Budget Change FTE FTE Change
Additional
Attorneys $ 33,300 $ 118,900 $ 85,600 0.00 1.50 1.50
Additional Attorney $ - $ 52,300 S 52,300 0.00 0.50 0.50
TOTAL CHANGES $ 137,900 2.00
IVAA City of Boulder 2012 Annual Budget 127
2012 ANNUAL BUDGET
CITY ATTORNEY
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPEND
Administration
Department Administration 1.50 $ 211,704 1.50 $ 299,320 1.50 $ 306,124 $ 6,804
Subtotal 1.50 $ 211,704 1.50 $ 299,320 1.50 $ 306,124 $ 6,804
Consultation and Advisory 11.40 $ 1,083,152 11.53 $ 1,173,640 12.53 $ 1,343,361 1.00 $ 169,721
Subtotal 11.40 $ 1,083,152 11.53 $ 1,173,640 12.53 $ 1,343,361 1.00 $ 169,721
Prosecution and Civil Litigation' 5.75 $ 483,755 5.62 $ 548,176 6.12 $ 594,510 0.50 $ 46,334
Subtotal 5.75 $ 483,755 5.62 $ 548,176 6.12 $ 594,510 0.50 $ 46,334
Total 18.65 $ 1,778,611 18.65 $ 2,021,136 20.15 $ 2,243,995 1.50 $ 222,859
Personnel $ 1,617,686 $ 1,845,322 $ 2,052,469 $ 207,147
Operating 139,129 152,064 153,741 1,677
Interdepartmental Charges 21,796 23,750 37,785 14,035
Total $ 1,778,611 $ 2,021,136 $ 2,243,995 $ 222,859
~ITINM
General 17.65 $ 1,694,387 17.65 $ 1,932,787 18.65 $ 2,098,080 1.00 $ 165,293
Property and Casualty Insurance 1.00 84,223 1.00 88,349 1.00 93,615 - 5,266
Water Utility - - - - 0.50 52,300 0.50 52,300
Total 18.65 $ 1,778,611 18.65 $ 2,021,136 20.15 $ 2,243,995 1.50 $ 222,859
Note:
'Risk Management is a program within the Finance Department. However, internal litigation costs assigned to Risk Management's Property and Casualty
Insurance Fund are related to FTE within City Attorney's Office (CAO) and reflected in the CAO budget within Prosecution and Litigation.
128 City of Boulder 2012 Annual Budget 'v-
City of Boulder
CITY MANAGER'S OFFICE
2012 Annual Budget
$2,352,9681
The mission of the City Manager's Office is to provide professional leadership in the
administration and execution of policies and objectives formulated by City Council,
development and recommendation of alternative solutions to community problems for Council
consideration, planning and development of new programs to meet future needs of the city,
and government through excellent customer service.
City Manager's Office
City Clerk and Communications City Manager's
Support Services Contingency
City Manager's Office Non-Departmental
Administration and Contracts, Citywide
Operations Memberships and Programs
Department Overview
City Manager's Office Administration and Operations
• The City Manager's Office Administration and Operations ensures proper
management of City operations and public representation and participation.
Communications
• Communications provides effective communication with citizens, staff and
Council. Communications works to increase understanding of and support for
city programs, policies and projects and to develop positive media relations that
provide balanced coverage of city issues.
City Manager's Contingency and Non-Departmental Contracts, Citywide Memberships and Programs budgets which encompass the
entire organization are not included in the budget of the City Manager's Office and are an additional $2,569,594.
City of Boulder 2012 Annual Budget 129
City Manager's Office
City Clerk and Support Services
• The City Clerk and Support Services administer Municipal Elections and oversee
the retention and destruction of all official city records. Support services carries
out administrative support for City Council and City Manager's Office, including
Boards and Commissions Annual recruitment and orientation, Sister City
relationships support and coordination, and all Open Record requests.
City Manager's Contingency
• The City Manager's Contingency is set aside funds for unforeseen matters that
may arise during the fiscal year.
Non-Department Contracts, Citywide Memberships and Programs
• Non-Departmental Contracts are annual contracts that promote or benefit the city.
• Citywide Memberships are memberships in organizations for city departments and
Council that assist the city in influencing regional and national decision making.
• Citywide Programs are programs that have a time frame associated with them or
funding for planning and development of new programs to meet future needs of
the city.
Department Budget
2010 2011 2012
Actual Approved Approved
City Clerk and Support Services 6.80 5.80 5.80
City Manager's Office 6.50 6.00 6.88
Communications 4.00 5.50 6.50
TOTAL STAFFING 17.30 17.30 19.18
City Clerk and Support Services $ 81S,690 $ 710,090 $ 676,298
City Manager's Office 790,691 845,684 937,160
Communications 526,700 713,121 739,510
TOTAL EXPENDITURE $ 2,133,081 $ 2,268,895 $ 2,352,968
General $ 2,133,081 $ 2,268,895 $ 2,352,968
TOTAL FUNDING $ 2,133,081 $ 2,268,895 $ 2,352,968
1 30 City of Boulder 2012 Annual Budget
City Manager's Office
Accomplishments
The focus of intergovernmental relations over the past 18 months includes entering into the
following mutually beneficial partnerships with its governmental partners:
• A staff negotiated and Council approved intergovernmental agreement that is
expected to lead to the preservation of the 640 acres of land next to the Rocky Flats
National Wildlife Refuge known as "Section 16";
• A staff negotiated and Council approved intergovernmental agreement to use city
educational excise tax revenue to reopen the Mapleton Elementary School for use as
a preschool;
• Passage in the Colorado General Assembly of three city-initiated bills ((1) Protections
for mobile homeowners, (2) Authority for creating community solar gardens, and (3)
Limitations on the inclusion of agricultural land in URAs, and a Congressional Field
Hearing on Energy that drew federal attention to Boulder's innovations in energy
sustainability.
The focus of the CU/City partnership for 2010-2011 has been alcohol issues, the
International Town and Gown Association and Hill revitalization.
Major initiatives include:
• Addressing Alcohol Concerns Together (AACT) Coalition - Formed the coalition and
executed the work plan. The AACT Coalition is Boulder's campus-community alcohol
coalition that was developed to create community-wide solutions to the negative
consequences of alcohol abuse in the community.
• International Town and Gown Association Conference - Planned and hosted the 6th
Annual University/City Relations Conference: Partnerships in Action, in collaboration
with partners from CU, Naropa and the Convention and Visitors Bureau.
• University Hill Revitalization - Managed the High Density Residential Service District
Project.
The focus of Communications has been:
• Boulder's Energy Future Project - Communications and Outreach: Recognizing the
impact that decisions about Boulder's energy supply could have on residents and
businesses, city staff has been engaged in an aggressive plan to reach a broad base
of the community with both traditional and innovative forms of outreach and
communication. Since the end of March, project team members have met one-on-
one with more than 1,200 city residents at pop-ups outside grocery stores,
recreation centers and ball fields, at Farmer's Markets and at community events. In
addition, the team has used printed and online media to drive the public to a
redesigned website to provide education about the options under consideration.
• 1 Love Boulder Community Engagement - The city has directly engaged over 26,000
people online for the / Love Boulder Community Engagement Campaign from
City of Boulder 2012 Annual Budget 131
City Manager's Office
February 14 to May 15. The city's Facebook page has increased its fans by 25% over
the same period for the previous year; and Boulder's YouTube channel views
increased 55% since launching the campaign, with the /Love Bou/dervideo becoming
one of the city's top five videos ever. Local retailers are selling t-shirts and water
bottles and donating proceeds back to the campaign; local business have donated
$2,000 to fund the campaign as well as collateral materials to expand the campaign;
Downtown Boulder, Inc. is printing campaign posters to drive customer traffic to
downtown retailers and restaurants; the city's Housing and Human Services, Parks
and Recreation and Library have leveraged the campaign to engage diverse
communities.
The focus of the The City Clerk/Support Services Division continued to utilize technology to
further its excellence in customer service through the provision of online access to council
meeting sign-up, the use of pad devices for council in an effort to go paperless, through
improving the quality of presentations through system upgrades to Council Chambers and
providing a customer kiosk for online research in Central Records.
Key Initiatives for 2012
• Support efforts of the Boulder Energy future;
• Provide 2012 Legislative Support;
• Support and staff the Addressing Alcohol Concerns Together (AACT) Coalition;
• Continue the work of the Capital Investment Strategy Committee;
• Administer the Council Work Plan; and
• Support the Council Charter Committee.
132 City of Boulder 2012 Annual Budget
City Manager's Office
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budgeted Budget Change FTE FTE Change
FU RD
University
Liaison/Assistant to
the City Manager $ 88,132 $ 40,282 $ (47,850) 1.00 0.88 (0.12)
Assistant to the City
Manager 97,688 (97,688) 1.00 0.00 (1.00)
Senior Management
Analyst/Project
Manager &
Management
Analyst - 192,765 192,765 0.00 2.00 2.00
Communications
Non Personnel 18,101 - (18,101) 0.00 0.00 0.00
Channel 8 Inside
Boulder News
Anchor 18,101 18,101 0.00 0.50 0.50
External
Communications 46,432 28,700 (17,732) 0.50 0.50 0.00
Internal
Communications 46,433 104,865 58,432 0.50 1.00 0.50
Manager's
Contingency 119,916 159,066 39,150 0.00 0.00 0.00
Greenwood Wildlife
Rehabilitation - 10,000 10,000 0.00 0.00 0.00
Community Survey 8,000 14,000 6,000 0.00 0.00 0.00
TOTAL CHANGES S 133,927 1.88
City of Boulder 2012 Annual Budget 133
2012 ANNUAL BUDGET
CITY MANAGER
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
City Clerk and Support Services
Records Retention, Management,
and Destruction; Open Records
Requests; Domestic Partnerships;
Contract Routing/Document
Recording ; and, Council Chamber
AV support 2.80 $ 234,959 2.80 $ 255,600 2.80 $ 257,398 $ 1,798
Conduct of Elections Including
Campaign Finance Reform/Matching
Funds Administration 0.30 150,086 0.30 167,655 0.30 123,607 (44,048)
Board and Commission
Administration 0.30 26,918 0.30 27,582 0.30 30,224 2,642
General Administration 2.20 226,458 2.20 239,226 2.20 244,892 5,666
Sister City Administration 0.20 20,169 0.20 20,027 0.20 20,177 150
Liquor Licensing' 0.95 102,004 - - - - - -
Other Licensing' 0.05 5,369
Medical Marijuana Licensing - 49,727 - - - -
Subtotal 6.80 $ 815,690 5.80 $ 710,090 5.80 $ 676,298 $ (33,792)
City Manager's Office
City Administration and Operations 4.50 $ 600,264 4.00 $ 647,610 5.00 $ 782,156 1.00 $ 134,546
City/CU - Community Relations and
Collaboration2 1.00 89,621 1.00 88,132 0.88 40,282 (0.12) (47,850)
Intergovernmental Relations 1.00 100,806 1.00 109,942 1.00 114,722 - 4,780
Subtotal 6.50 $ 790,691 6.00 $ 845,684 6.88 $ 937,160 0.88 $ 91,476
Communications
External Communication 1.25 $ 168,688 2.50 $ 318,927 2.50 $ 301,753 - $ (17,174)
Internal Communication 0.75 56,229 0.50 49,433 1.00 103,488 0.50 54,055
TV Broadcast 2.00 301,783 2.50 312,761 3.00 334,269 0.50 21,508
Community Survey3 - - - 32,000 - - - (32,000)
Subtotal 4.00 $ 526,700 5.50 $ 713,121 6.50 $ 739,510 1.00 $ 26,389
Total 17.30 2,133,081 17.30 2,268,895 19.18 2,352,968 1.88 84,073
Personnel $ 1,774,644 $ 1,720,452 $ 1,896,485 $ 176,033
Operating 251,909 404,380 306,870 (97,510)
Interdepartmental Charges 106,528 144,063 149,613 5,550
Total $ 2,133,081 $ 2,268,895 $ 2,352,968 $ 84,073
General 18.30 $ 2,133,081 17.30 $ 2,268,895 19.18 $ 2,352,968 1.88 $ 84,073
Total 18.30 $ 2,133,081 17.30 $ 2,268,895 19.18 $ 2,352,968 1.88 $ 84,073
Notes:
'The Licensing Program moved to the Finance Department in 2011.
2In 2010, the City was compensated $34,487 from the University for CU/City Relations - reducing the city's actual expenditure to $55,134.
3$8,000 for the Community Survey has been moved from Communications to City-Wide Programs in 2012.
1 34 City of Boulder 2012 Annual Budget ?~4
2012 ANNUAL BUDGET
CITY MANAGER'S CONTINGENCY
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Amount Amount Amount Amount
7 t~~ ggq 011.2 ~J
City Manager's Contingency
Extraordinary Personnel $ 16,337 $ 119,916 $ 119,916 $
Facility Energy Cost Contingency - 110,000 110,000
Manager's Contingency 304,302 119,916 159,066 39,150
Vehicle Energy Cost Contingency - 80,000 80,000 -
Animal Control Services Contingency - 90,000 - (90,000)
Total $ 320,639 $ 519,832 $ 468,982 $ (50,850)
F -4
Personnel $ 7,521 $ 119,916 $ 119,916 $
Operating 313,118 399,916 339,916 (60,000)
Total $ 320,639 $ 519,832 $ 459,832 $ (60,000)
General $ 320,639 $ 519,832 $ 459,832 $ (60,000)
Total $ 320,639 $ 519,832 $ 459,832 $ (60,000)
Notes:
No budgeted FTE included in City Manager's Contingency.
In 2010, the following transfers were made to city departments:
$30,000 to Police for Utilities
$10,000 to Fire for Utilities
$54,985 was encumbered for the Fire Department Assesment
$89,209 to Police for Animal Control Contract
$26,430 to Police for Animal Control Costs
City of Boulder 2012 Annual Budget 135
2012 ANNUAL BUDGET
NON-DEPARTMENTAL CONTRACTS, CITYWIDE MEMBER SHIPS
AND CITYWIDE PROGRAMS
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Amount Amount Amount Amount
EXPENDITURE BY PROGRAM
Non-Departmental Contracts
Convention and Visitors Bureau $ 727,364 $ 731,636 $ 1,237,000 $ 505,364
Federal Legislative Consultant 39,000 43,501 43,501 -
Humane Society Building Loan 49,361 93,955 93,955
Museum of History 23,609 23,609 23,609
Negotiations Support 5,191 46,393 46,393 -
Greenwood Wildlife Rehab - - 10,000 10,000
Subtotal $ 844,525 $ 939,094 $ 1,454,458 $ 515,364
City-Wide Memberships
Denver Regional Council of
Governments $ 35,300 $ 35,300 $ 35,300 $ -
Chamber of Commerce 8,884 9,653 - (9,653)
Colorado Municipal League 69,284 69,284 69,284
Metro Mayors Caucus 7,029 8,251 8,251 -
National League of Cities 7,816 7,816 8,319 503
Rocky Flats Stewardship Coalitions 1,000 1,000 1,000 -
Subtotal $ 129,313 $ 131,304 $ 122,154 $ (9,150)
City-Wide Programs
West Nile Virus $ 239,060 $ 250,000 $ 250,000 $ -
Boulder's Energy Future - 260,000 260,000
Boulder Junction 325,000 - (325,000)
Community Survey - - 14,000 14,000
Casey Middle School Reconstruction
EET 1,794,348 - -
Xcel Franchise Agreement 69,450 - -
Subtotal $ 2,102,858 $ 835,000 $ 524,000 $ (311,000)
Total $ 3,076,696 $ 1,905,398 $ 2,100,612 $ 195,214
•
Operating $ 1,212,898 $ 1,905,398 $ 2,109,762 $ 204,364
Total $ 1,212,898 $ 1,905,398 $ 2,109,762 $ 204,364
I~ ?m 1_s
General $ 1,212,898 $ 1,905,398 $ 2,109,762 $ 204,364
Total $ 1,212,898 $ 1,905,398 $ 2,109,762 $ 204,364
N ote:
No budgeted FTE included in Non-Departmental Contracts, City-Wide Memberships or City-Wide Programs.
1 36 City of Boulder 2012 Annual Budget
City of Boulder
DOWNTOWN AND UNIVERSITY HILL MANAGEMENT DIVISION
PARKING SERVICES
2012 Annual Budget
$9,146,975
The mission of Downtown and University Hill Management/Parking Services is to serve the
Downtown, University Hill and other neighborhoods by providing quality programs, parking,
enforcement, maintenance, and alternative mode services with the highest level of customer
service, efficient management and effective problem solving.
Downtown and University Hill
Management Division and Parking
Services
Business Assistance Parking Enforcement Parking Operations
Administration and Events and Maintenance
Department Overview
Administration
• Provide administrative and financial support to the department, customer service
to patrons, and sales and administration of commercial and residential parking
permits. Provide staff liaison support to four advisory boards: Downtown
Management Commission, University Hill Commercial Area Management
Commission and two Boulder Junction Access Districts - Parking and Travel
Demand Management.
Business Assistance and Events
• Administer the downtown travel demand management programs; manage public
space permitting on University Hill, the Pearl Street Mall, and citywide; coordinate
with downtown and hill business organizations; provide business retention and
outreach services; and coordinate capital improvements downtown and in the hill
commercial district.
13
City of Boulder 2012 Annual Budget 7
Downtown and University Hill Management Division
Parking Services
Parking Enforcement
• Use education and enforcement to manage parking in the downtown and
University Hill commercial areas, in ten Neighborhood Parking Permit zones, and
citywide.
Parking Operations and Maintenance
• Maintain and operate downtown and University Hill automobile and bicycle
parking infrastructure, including six surface lots, five garages, 4,440 on-street
auto parking spaces, and over 1,300 bike racks. Plan for the implementation of
the Boulder unction Access Districts.
Department Budget
2010 2011 2012
Actual Approved Approved
7111111111111
Central Commercial District (CAGID) 24.79 24.29 24.29
General Fund (GF) 13.83 14.33 14.33
University Hill Commercial District
(UHGID) 3.63 3.63 3.63
TOTAL STAFFING 42.25 42.25 42.25
Central Commercial District (CAGID) $ 8,038,874 $ 8,256,639 $ 7,326,405
General Fund (GF) 1,053,034 1,236,814 1,217,791
University Hill Commercial District
(UHGID) 481,420 492,605 552,486
BoulderJunction General
Improvement District-Parking - - 17,314
BoulderJunction General
Improvement District-TDM - - 32,980
TOTAL EXPENDITURE $ 9,573,328 $ 9,986,058 $ 9,146,975
General $ 1,053,034 $ 1,236,814 $ 1,217,791
Downtown Commercial District 8,038,874 8,256,639 7,326,405
University Hill Commercial District 481,420 492,605 552,486
Boulder unction General
Improvement District-Parking - - 17,314
BoulderJunction General
Improvement District-TDM - - 32,980
TOTAL FUNDING $ 9,573,328 $ 9,986,058 $ 9,146,975
138 City of Boulder 2012 Annual Budget ?~4
Downtown and University Hill Management Division
Parking Services
Accomplishments
Access/Parking:
• License Plate Recognition Technology Implementation;
• Downtown Development and Access Inventory and Projections;
• Employee Travel Demand Management Last Mile Partnerships with BCycle and
eGO CarShare; and
• Downtown Garages Major Maintenance/ Improvement Project
o Randolph Center Upgrades
o Energy Efficient Lighting Installation
o Commencement of the Signage and Interior Enhancement Project
University Hill Revitalization:
• Urban Land Institute Technical Advisory Panel Report and Recommendations;
• International Town and Gown Association Conference and Charrette;
• CU Maymester Course on the Hill; and
• High Density Residential Service District Conceptual Plan and Implementation of
the Pilot Program.
Downtown:
• Civic Use Task Force Recommendations;
• 13th Street Streetscape Improvements for Farmers' Market; and
• Cafe Seating Regulations.
Other:
• Creation of Boulder junction General Improvement Access Districts: Parking and
Travel Demand Management;
• Mobile Food Vehicle Regulations; and
• Major capital contributor and sponsor for BCycle launch.
Key Initiatives for 2012
• Hill Revitalization Including:
o Mural Program for the Commercial District
o High Density Residential Service District Proposal
o Organizational Structure Recommendations
o Potential Parking Lot Redevelopment
• Develop Downtown and University Hill Management Division Master Plan;
• Implementation of the Downtown Garage Signage and Interior Enhancement
Project;
• Implementation of the Boulder Junction General Improvement Access Districts:
Parking and Travel Demand Management;
• Civic Use Task Force Proposal; and
• Downtown/Pearl Street Mall Enhancements.
-ft City of Boulder 2012 Annual Budget 1 39
Downtown and University Hill Management Division
Parking Services
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Bud eted Budget Chan a FTE FTE Change
• GENERAL IMPROVEMENT DISTRICT (BJGID)
BJGID Parking-
Addition of Boulder
Junction GID
Parking Fund $ - $ 17,314 $ 17,314 0.00 0.00 0.00
BJGID
Transportation
Demand
Management (TDM) - 32,980 32,980 0.00 0.00 0.00
CAGID Garage
Capital
Improvements $1,284,000 $ 250,000 $(1,034,000) 0.00 0.00 0.00
r,.
UHGID consultants
for mixed use
parking garage
project and
Technical Advisory
Panel (TAP)
recommendations S - $ 50,000 $ 50,000 0.00 0.00 0.00
TOTAL CHANGES $ (900,495) 0.00
140 City of Boulder 2012 Annual Budget
2012 ANNUAL BUDGET
DOWNTOWN AND UNIVERSITY HILL MANAGEMENT DIVISION/PARKING SERVICES
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROORAM
Central Commercial District (CAGID)
CAGID Administration 4.39 $ 604,761 4.39 $ 702,852 4.39 $ 711,255 $ 8,403
CAGID Other Operations &
Administration 1.07 49,385 0.90 96,464 0.90 96,802 338
CAGID Other Operations & Admin-BID - 39,165 - 24,477 - 24,477 -
CAGID Refunds - 12,347 16,000 16,000
On Mall & Off Mall Newspaper Boxes 0.03 2,952 2,873 2,873
Civic Plaza - 2,401 1,800 1,800
CAGID Other Events & Admin-BID 38,059 38,059 38,059
CAGID Community Improvements - 10,500 10,500
CAGID Downtown Improvement - 20,866 225,000 225,000
CAGID Economic Vitality-BID 0.10 5,300 - 5,000 - 5,000 -
CAGID Transportation Demand Mg 0.65 74,035 0.45 37,171 0.45 36,212 (959)
CAGID/BID Eco Pass - 678,543 - 792,173 - 792,173 0
CAGID Parking operations/maintenance 16.70 1,368,944 16.70 1,595,925 16.70 1,604,571 8,646
CAGID Meters 1.85 361,614 1.85 411,243 1.85 408,281 (2,962)
CAGID Public Information - 17,892 - 27,000 - 27,000
CAGID Operating Transfers-Mall Loan 500,000 43,549 - (43,549)
10th and Walnut - TIF waterfall 800,918 816,766 915,686 98,920
CAGID Major
Maintenance/Improvements 1,374,828 1,264,800 250,000 (1,014,800)
CAGID Operating Transfers-Cost
Allocation 212,261 219,053 231,199 12,146
CAGID Debt Service 957,760 1,005,817 1,007,283 1,466
10th and Walnut Debt Service 916,844 920,118 922,234 2,117
Subtotal 24.79 $ 8,038,874 24.29 $ 8,256,639 24.29 $ 7,326,405 $ (930,234)
General Fund (GF)
GF Administration 0.64 $ 69,541 1.14 $ 129,282 1.14 $ 129,539 $ 257
GF Public events 0.50 54,519 0.50 52,815 0.50 52,908 93
GF Parking Enforcement 11.00 720,575 11.00 815,153 11.00 794,543 (20,610)
GF Pkg Enforcement-Special Events 1,763 - - -
GF Operations and Maintenance - 955 - 4,500 - 4,500 -
GF Out of Bounds Meter Program 0.65 137,047 0.65 147,794 0.65 147,959 165
GF Neighborhood Permit Parking 1.04 68,635 1.04 87,270 1.04 88,342 1,072
Subtotal 13.83 $ 1,053,034 14.33 $ 1,236,814 14.33 $ 1,217,791 $ (19,023)
University Hill Commercial District
(UHGID)
UHGID - Administration 0.92 $ 135,062 0.92 $ 127,866 0.92 $ 188,745 $ 60,879
UHGID -Other Operations &
Administration 0.15 6,856 0.15 8,757 0.15 8,795 38
UHGID - Economic Vitality-Public
Information - 3,950 - 10,000 - 10,000 -
UHGID - Other TDM's 3,883 3,908 3,801 (107)
UHGID - Eco Pass - - - 675 - 675 -
UHGID - Parking 2.06 181,292 2.06 187,514 2.06 184,031 (3,483)
UHGID - Meters 0.50 106,639 0.50 108,747 0.50 108,916 169
UHGID - Operating Transfers - Cost
Allocation - 43,738 - 45,138 - 47,523 2,385
Subtotal 3.63 $ 481,420 3.63 $ 492,605 3.63 $ 552,486 $ 59,881
City of Boulder 2012 Annual Budget 141
2012 ANNUAL BUDGET
DOWNTOWN AND UNIVERSITY HILL MANAGEMENT DIVISION/PARKING SERVICES
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
MFIFING AND EXPENDITURE BY -PWORAM
Boulder Junction General Improvement
District-Parking
BJGID Parking Administration $ $ $ 10,314 $ 10,314
BJGID Parking Operations/Maint 7,000 7,000
Subtotal $ $ $ 17,314 $ 17,314
Boulder Junction General Improvement
District-TDM
BJGID TDM Administration $ $ $ 32,980 $ 32,980.0
Subtotal $ $ $ 32,980 $ 32,980
Total 42.25 $ 9,573,328 42.25 $ 9,986,058 42.25 $ 9,146,975 $ (839,082)
Personnel $ 2,466,726 $ 2,620,944 $ 2,622,885 $ 1,941
Operating 2,642,676 3,382,592 3,750,111 367,519
Interdepartmental Charges 432,324 430,191 588,817 158,626
Capital 1,372,141 1,289,800 260,000 (1,029,800)
Debt Service 1,874,604 1,925,934 1,929,517 3,583
Other Financing 784,856 336,596 28,857 (307,740)
Total $ 9,573,328 $ 9,986,058 $ 9,180,186 $ (805,871)
General 13.83 $ 1,053,034 14.33 $ 1,236,814 14.33 $ 1,217,791 $ (19,023)
Downtown Commercial District 24.79 8,038,874 24.29 8,256,639 24.29 7,326,405 (930,234)
University Hill Commercial District 3.63 481,420 3.63 492,605 3.63 552,486 59,881
Boulder Junction General Improvement
District-Parking - - - - - 17,314 17,314
Boulder Junction General Improvement
District-TDM - - - - - 32,980 32,980
Total 42.25 $ 9,573,328 42.25 $ 9,986,058 42.25 $ 9,146,975 $ (839,082)
142 City of Boulder 2012 Annual Budget
City of Boulder
HUMAN RESOURCES
2012 Annual Budget
$1,645,477
Human Resources' mission is to align employees with desired organizational outcomes, recruit
and retain talent for the organization. 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 its 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
Administration Employment and Compensation and Payroll
Diversity Benefits
Employee and Employee and Labor
Organization Development Relations
Department Overview
Administration
• Administration includes strategic direction of the department, as well as general
administrative functions including customer service, budget, bill paying,
communications, and HRIS.
Employment and Diversity
• Employment includes analysis of hiring priorities based on the city's business
needs, assisting managers and applicants regarding the recruitment process and
policy/ procedure development, interpretation and compliance. Diversity
provides oversight for the Inclusiveness and Diversity Team, which serves as a
City of Boulder 2012 Annual Budget 143
Human Resources
catalyst and promoter of a welcoming and inclusive environment by facilitating
training, tools, resources, ideas and coaching.
Employee and Organization Development
• Employee and Organization Development is responsible for change
management, particularly through succession planning (the process of
identifying and preparing employees for future leadership and technical roles
within the organization), performance management and training.
Employee and Labor Relations
• Employee Relations involves working with managers to ensure respectful
relationships exist within work groups and providing coaching and training to
managers on resolving conflicts and dealing with sensitive issues. Labor
Relations is responsible for negotiating collective bargaining agreements and
advising supervisors and managers on contract interpretation and application.
Compensation and Benefits
• Benefits includes the administration of the city's benefits programs, including
insurance (medical, dental, vision, life and disability), retirement, deferred
compensation, paid time off, and leaves of absence. Compensation develops
and administers the city's compensation programs and policies, and conducts
market and job studies to provide favorable salary relationships with labor
markets while maintaining internal equity.
Payroll
• Payroll is responsible for paycheck processing, W-2s, vendor payments, and
Federal and State law compliance regarding payroll, pension and other tax
reporting obligations.
Department Budget
2010 2011 2012
Actual Approved Approved
or-IT
Administration 1.80 2.05 2.55
Compensation and Benefits 3.57 _ 3.62 4.10
Employee and Labor Relations 2.05 1.96 1.95
Employee and Organization
Development 2.04 1.69 0.67
Employment and Diversity 2.87 3.01 3.16
Payroll 2.55 2.55 2.95
TOTAL STAFFING 14.88 14.88 15.38
144 City of Boulder 2012 Annual Budget
Human Resources
Ri~ . 10M
Administration $ 272,407 $ 304,820 $ 325,965
Compensation and Benefits 348,648 396,944 405,110
Employee and Labor Relations 242,241 232,993 239,118
Employee and Organization
Development 185,309 160,161 146,069
Employment and Diversity 259,648 263,862 262,001
Payroll 210,812 222,489 267,213
TOTAL EXPENDITURE $ 1,519,066 $ 1,581,269 $ 1,645,477
General $ 1,519,066 $ 1,581,269 $ 1,645,477
TOTAL FUNDING $ 1,519,066 $ 1,581,269 $ 1,645,477
Accomplishments
• Moved to one health care vendor;
• Compensation project;
o Completed career band matrices;
o Began communications to employees; and
o Presented a framework to tie competencies, Lominger & SPIRIT together.
• Changed vendors for our 457 Plan from Hofgard to ICMA;
• Completed an assessment of the HR department and consolidated responsibilities to
create better efficiencies;
• Successfully integrated OSMP seasonal hiring into HR;
• Set issues & framework for BPOA negotiations and assisted with reaching agreement for
a 3-year contract; and
• Made changes to health benefits plan design to reduce the cost of the increase from
21% to 17%.
Key Initiatives for 2012
• Benefits: Link wellness participation to premium reduction;
• Compensation: Implement common review date and new compensation structure for
Management/Non-union;
• BMEA: Negotiate multi-year contract;
• Enterprise Resource Planning (ERP) project: Replace current HR/Payroll system; and
• Talent management: Build system.
14
City of Boulder 2012 Annual Budget 5
Human Resources
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FIFE
Budgeted Budget Change FTE FTE Chan e
Department
Reorganization' $ $ - $ - 14.88 15.38 0.50
Talent Management 43,500 43,500 0.00 0.00 0.00
TOTAL CHANGES $ 43,500 0.50
'FIE increase will be accomplished within existing 2012 budget.
146 City of Boulder 2012 Annual Budget`
2012 ANNUAL BUDGET
HUMAN RESOURCES
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Department Administration 1.80 $ 272,407 2.05 $ 304,820 2.55 $ 325,965 0.50 $ 21,146
Subtotal 1.80 $ 272,407 2.05 $ 304,820 2.55 $ 325,965 0.50 $ 21,146
Compensation and Benefits
Compensation - Delivery Systems,
Classification, Market Analysis and
Structure 0.76 $ 108,875 0.76 $ 112,095 0.60 $ 94,222 (0.16) $ (17,873)
Benefits: Employee Leaves 0.76 42,183 0.88 67,793 1.32 92,722 0.44 24,929
Benefits: Employee Welfare 1.60 149,862 1.52 152,323 1.67 171,416 0.15 19,093
Benefits: Retirements and
Terminations 0.46 47,728 0.46 64,733 0.51 46,749 0.05 (17,983)
Subtotal 3.57 $ 348,648 3.62 $ 396,944 4.10 $ 405,110 0.48 $ 8,166
Employee and Labor Relations
Employee Relations 1.38 $ 164,263 1.38 $ 164,759 1.30 $ 160,312 (0.08) $ (4,447)
Labor Relations 0.67 77,978 0.58 68,233 0.65 78,805 0.07 10,572
Subtotal 2.05 $ 242,241 1.96 $ 232,993 1.95 $ 239,118 (0.01) $ 6,125
Employee and Organization
Development
Performance Management 1.05 $ 89,576 0.65 $ 61,062 0.33 $ 25,582 (0.32) $ (35,480)
Succession Planning 0.16 18,316 021 21,082 0.06 6,721 (0.15) $ (14,361)
Training 0.83 77,417 0.83 78,017 0.28 113,765 (0.55) 35,748
Subtotal 2.04 $ 185,309 1.69 $ 160,161 0.67 $ 146,069 (1.02) $ (14,093)
Employment and Diversity
Diversity 0.23 $ 26,207 0.23 $ 25,649 0.22 $ 22,444 (0.01) $ (3,205)
Policies 0.72 81,857 0.81 92,009 0.60 69,547 (0.21) (22,462)
Staffing 1.92 151,584 1.97 146,204 2.34 170,011 0.37 23,807
Subtotal 2.87 $ 259,648 3.01 $ 263,862 3.16 $ 262,001 0.15 $ (1,860)
Payroll
Payroll 2.55 $ 210,812 2.55 $ 222,489 2.95 $ 267,213 0.40 $ 44,724
Subtotal 2.55 $ 210,812 2.55 $ 222,489 2.95 $ 267,213 0.40 $ 44,724
Total 14.88 $ 1,519,066 14.88 $ 1,581,269 15.38 $ 1,645,477 0.50 $ 64,208
I"PENDITURE BY:
Personnel $ 1,366,609 $ 1,366,895 $ 1,387,603 $ 20,708
Operating 134,751 176,473 220,205 43,732
Interdepartmental Charges 17,706 37,901 37,669 (232)
Total $ 1,519,066 $ 1,581,269 $ 1,645,477 $ 64,208
General 14.88 $ 1,519,066 14.88 $ 1,581,269 15.38 $ 1,645,477 0.50 $ 64,208
Total 14.88 $ 1,519,066 14.88 $ 1,581,269 15.38 $ 1,645,477 0.50 $ 64,208
City of Boulder 2012 Annual Budget 147
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City of Boulder
FINANCE
2012 Annual Budget
$6,471,394
The mission of the Finance Department is to provide responsive, professional and ethical
administrative and fiscal services to meet the needs of the public, the City Council, and all
departments of the city. We value and maintain business practices that further the city's goals
for sustainability.
Finance
Revenue
Budget and
Licensing Risk Management
Accounting and
Operations Treasury
Department Overview
Administration
• The administration of the Finance Department steers all activities of the
department, actively manages Old Hire Fire and Police Pension Plans (for
employees hired before April 8, 1978) and maintains communication and
collaboration with city departments related to city financial matters.
Accounting and Operations
• The Accounting and Operations Division provides centralized city services
including general accounting functions, external financial reporting, internal
audit, financial document imaging and record retention, centralized mail
coordination, payment processing and purchasing coordination.
City of Boulder 2012 Annual Budget 149
Finance
Budget
• The Budget Division coordinates city-wide operating budget development
activities, collaborates with the Community Planning and Sustainability
Department and stakeholders to create the Capital Improvement Program (CIP),
provides budgetary support and guidance to city departments, performs
budgetary forecasting and analysis, engages in long-range financial planning,
and performs policy analysis at the request of the City Manager.
Revenue and Licensing
• The Revenue and Licensing Division provides tax collection, reporting, education
and enforcement functions for sales and use taxes, accommodation taxes,
admission taxes, and trash taxes of the city. In addition, the division provides
general accounts receivable and assessments billing and collection functions.
The licensing function of the division includes collection and enforcement
activities for regular business licenses (sales, use, accommodations, admissions,
trash hauler licenses), liquor licenses, medical marijuana business licenses,
special event licenses, dog licenses, and other licenses within the city.
Treasury
• The Treasury Division performs the daily cash management functions of the city,
including investment of available cash balances. The division also manages and
monitors city debt obligations, performing ongoing bond disclosures and other
functions to maintain the city's compliance with the relevant obligations.
Risk Management
• The Risk Management Division facilitates the Employee Wellness Program and
plays a key role in minimizing risk exposure for property, casualty and worker's
compensation liabilities.
Department Budget
2010 2011 2012
Actual Approved Approved
Administration 0.90 1.40 1.90
Accounting and Operations 8.94 8.07 8.35
Budget 3.00 5.00 5.00
Revenue and Licensing 8.23 12.73 12.70
Risk Management 4.00 4.00 4.00
Treasury 2.30 2.30 2.05
TOTAL STAFFING 27.37 33.50 34.00
1 50 City of Boulder 2012 Annual Budget
Finance
Administration $ 369,092 $ 415,747 $ 384,992
Accounting and Operations 755,841 647,317 754,564
Budget 369,387 574,098 628,055
Revenue and Licensing 653,086 952,376 1,055,243
Risk Management 3,162,924 3,292,853 3,212,153
Treasury 121,796 300,727 233,038
Cost Allocation 188,676 1 94,71 3 203,349
TOTAL EXPENDITURE $ 5,620,802 $ 6,377,831 $ 6,471,394
og& - i ■ AMMME4
General $ 2,269,201 $ 2,890,265 $ 3,055,893
Property and Casualty Insurance 1,571,084 1,778,244 1,659,999
Worker's Compensation Insurance 1,780,516 1,709,321 1,755,503
TOTAL FUNDING $ 5,620,802 $ 6,377,831 $ 6,471,394
Accomplishments
• Implemented the results of the financial assessment which recommended
methods to more efficiently and effectively provide financial services within the
city. Primary examples include:
o Reallocated personnel within the department to purchasing and
accounting functions.
o Provided direct financial support services for the Library.
o Consolidated business, tax, liquor and medical marijuana licensing
functions to improve customer service and eliminate redundant work
functions.
• Implemented a new sales tax software system to more effectively track and
process taxes within the city.
• Successfully utilized the Budget Transition Team to complete city-wide operating
and CIP budget activities after vacancies prompted a reorganization of the
Budget Division.
• Implemented new programs to provide a formal review process for construction
use tax reconciliations and enhanced medical marijuana auditing efforts.
• Created a construction use tax web site, complete with guidelines, forms,
instructions and frequently asked questions.
• Issued voter approved Pension Obligation Bonds which brought both old hire
public safety pension plans into acceptable funding ranges.
• Provided increased support to the citywide CIP and its stakeholder group,
appointed to provide capital improvement recommendations.
• Integrated dog licensing into the Revenue and Licensing Division.
• Conducted the financial, human resources and payroll software needs
assessment.
. City of Boulder 2012 Annual Budget 151
Finance
Key Initiatives for 2012
• Select an integrated financial, human resources and payroll software system and
begin implementation efforts.
• Implement the online sales tax return filing module after the core sales tax system
is implemented in 2011.
• Continue to introduce, explain and implement enhancements to the city-wide
priority based budgeting process.
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budgeted Budget Change FTE FTE Change
Dog Licensing $ - $ 33,000 $ 33,000 0.00 0.50 0.50
Increase
Contribution to Old
Hire Fire and Police
Pensions 886,000 923,500 37,500 0.00 0.00 0.00
Rate Increase to
Departments $1,146,785 $1,261,729 $ 114,944 0.00 0.00 0.00
TOTAL CHANGES $ 185,444 0.50
152 City of Boulder 2012 Annual Budget
2012 ANNUAL BUDGET
FINANCE
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAIMI_
Administration
Department Administration 0.80 $ 328,081 1.30 $ 376,446 1.80 $ 362,715 0.50 $ (13,731)
Old Hire Pension Plan Management 0.10 41,010 0.10 39,301 0.10 22,277 - (17,024)
Subtotal 0.90 $ 369,092 1.40 $ 415,747 1.90 $ 384,992 0.50 $ (30,755)
Accounting and Operations
Administration - $ - 0.50 $ 63,924 - $ - (0.50) $ (63,924)
Centralized Mail Services 1.39 34,593 1.02 66,897 1.05 88,473 0.03 21,576
Financial Reporting 2.00 465,751 2.00 256,764 2.50 333,230 0.50 76,466
Imaging/Record Retention 0.55 13,688 0.55 39,594 0.05 8,471 (0.50) (31,123)
Internal Audit 1.35 44,242 0.35 38,559 0.10 13,804 (0.25) (24,755)
Payment Processing 1.55 167,877 1.55 105,694 1.55 110,729 - 5,035
Purchasing 1.10 1,315 2.10 75,885 3.10 199,858 1.00 123,973
Finance Systems Administration 1.00 28,375 - - - - - -
Subtotal 8.94 $ 755,841 8.07 $ 647,317 8.35 $ 754,564 0.28 $ 107,247
Budget
City Budget Development 1.50 $ 184,693 2.50 $ 297,555 2.30 $ 337,970 (0.20) $ 40,415
Departmental Budget Support - - - - 0.60 58,731 0.60 58,731
Forecasting and Analysis 0.60 73,877 1.00 110,617 0.55 59,357 (0.45) (51,260)
Long-Range Planning 0.60 73,877 1.00 110,617 0.55 59,357 (0.45) (51,260)
Policy Analysis 0.30 36,939 0.50 55,309 1.00 112,640 0.50 57,331
Subtotal 3.00 $ 369,387 5.00 $ 574,098 5.00 $ 628,055 - $ 53,957
Revenue and Licensing"2
Accounts Receivable and
Assessments 1.05 $ 23,794 1.05 $ 84,004 0.55 $ 35,499 (0.50) $ (48,505)
Information Desk 1.05 34,411 0.55 32,099 0.55 35,791 3,692
Liquor Licensing - - 1.00 54,928 0.55 46,369 (0.45) (8,559)
Other Licensing - - 2.00 93,690 2.95 208,150 0.95 114,460
Sales Tax: Auditing 4.03 432,727 6.03 495,695 6.00 542,296 (0.03) 46,601
Sales Tax: Licensing and Collections 2.10 162,154 2.10 191,960 2.10 187,138 (4,822)
Subtotal 8.23 $ 653,086 12.73 $ 952,376 12.70 $ 1,055,243 (0.03) $ 102,867
Risk Management
Employee Wellness - $ 281,096 - $ 248,842 0.30 $ 287,429 0.30 $ 38,587
Property and Casualty Self
Insurance3 1.50 1,415,477 1.50 1,617,658 2.00 1,492,306 0.50 (125,353)
Worker's Compensation Self
Insurance 2.50 1,466,350 2.50 1,426,352 1.70 1,432,418 (0.80) 6,066
Subtotal 4.00 $ 3,162,924 4.00 $ 3,292,853 4.00 $ 3,212,153 - $ (80,700)
Treasury
Administration - $ 2,496 0.50 $ 63,924 0.05 $ 7,114 (0.45) $ (56,810)
Debt Management 0.15 7,780 0.15 60,771 0.25 41,938 0.10 (18,833)
Portfolio Management 2.15 111,520 1.65 176,032 1.75 183,986 0.10 7,954
Subtotal 2.30 $ 121,796 2.30 $ 300,727 2.05 $ 233,038 (0.25) $ (67,689)
Cost Allocation
Subtotal $ 188,676 $ 194,713 $ 203,349 $ 8,636
Total 27.37 $ 5,620,802 33.50 $ 6,377,831 34.00 $ 6,471,394 0.50 $ 93,563
City of Boulder 2012 Annual Budget 153
2012 ANNUAL BUDGET
FINANCE
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
EXPENDITURE BY CATEGORY -
Personnel $ 2,349,699 $ 3,020,720 $ 3,108,028 $ 87,309
Operating 2,950,805 2,984,206 2,994,414 10,208
Interdepartmental Charges 51,622 98,192 85,603 (12,589)
Other Financing 268,676 274,713 283,349 8,636
Total $ 5,620,802 $ 6,377,831 $ 6,471,394 $ 93,564
STAFFING ANM EXPENDITURE AV FUND
General 22.37 $ 2,269,201 29.50 $ 2,890,265 30.00 $ 3,055,893 0.50 $ 165,627
Property and Casualty Insurance 1.50 1,571,084 1.50 1,778,244 2.00 1,659,999 0.50 (118,246)
Worker's Compensation Insurance 2.50 1,780,516 2.50 1,709,321 2.00 1,755,503 (0.50) 46,182
Total 26.37 $ 5,620,802 33.50 $ 6,377,831 34.00 $ 6,471,394 0.50 $ 93,564
Notes:
'Licensing programs (other than dog licensing) transferred from the City Manager's Office (CMO) in 2011, therefore, 2010 actual expenditures are reflected in
the CMO budget details.
2Dog Licensing transfers from Open Space and Mountain Parks to Finance in 2012; associated budget indluded in 'Other Licensing'.
3lnternal litigation costs within Risk Management's Property and Casualty Insurance Fund are related to FTE within City Attorney's Office (CAO) and reflected
in the CAO budget details for Prosecution and Litigation.
1 54 City of Boulder 2012 Annual Budget ?~4
City of Boulder
INFORMATION TECHNOLOGY
2012 Annual Budget
$7,001,591
The mission of the Information Technology Department is 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, ISO 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 numerous
mission critical applications such as payroll, web technologies, and public safety.
Information Technology
Administration Application Services Infrastructure Capital, Non-IT and
Services Citywide
Department Overview
Administration
• The IT Administrative Division provides general administrative support to the
other divisions of IT. Staff also provides financial management, customer
service advocacy, and administration of the Telecommunications Fund, IT
Operating account and citywide Computer Replacement Fund which includes
centralized purchasing of all computer related equipment and software.
Capital, Non-IT and Citywide Items
• The Capital, Non-IT and Citywide Items group includes funding for major
citywide technology initiatives. The most notable item in this category is the
funding for the IT Capital Improvement Plan.
Infrastructure Services
• The IT Infrastructure Services Division provides a reliable and robust
communications infrastructure supporting over 1,300 City of Boulder
City of Boulder 2012 Annual Budget 155
Information Technology
employees, telephones and workstations, and over 150 servers providing
voice, e-mail, web, GIS, database and office productivity services. In
addition, Infrastructure Services takes a leadership role in the research,
selection and implementation of new technologies to help improve City
services.
Application Services
• The IT Application Services Division provides project management, business
analysis, software implementation, reporting and technical support to both
the city's traditional municipal services (e.g. police, fire, land use, public
works utilities and maintenance) and its enhanced services (e.g. human
services, open space, parks and recreation).
Department Budget
2010 2011 2012
Actual Approved Recommended
Administration 3.00 3.00 4.00
Application Services 13.25 13.25 14.78
Infrastructure Services 15.75 15.75 13.22
TOTAL STAFFING 34.50 34.50 34.50
Administration $ 433,604 $ 907,756 $ 670,102
Application Services 1,325,010 1,549,909 1,834,044
Infrastructure Services 1,913,332 1,743,672 1,647,546
City-Wide IT (non-departmental) 4,588,392 2,708,145 2,445,863
Capital Improvement Program 47,357 404,036 404,036
TOTAL EXPENDITURE $ 8,307,696 $ 7,313,518 $ 7,001,591
General $ 4,519,139 $ 4,859,487 $ 4,603,992
Telecommunications 2,094,659 715,712 834,895
Computer Replacement 1,693,898 1,738,319 1,562,704
TOTAL FUNDING $ 8,307,696 $ 7,313,518 $ 7,001,591
1 56 City of Boulder 2012 Annual Budget
Information Technology
Accomplishments
• Citywide cell phone RFP and policy development: IT authored the city's first
mobile communication device RFP process in order to evaluate and
implement new standards and cost savings. Vendor of choice was identified
in July. Simultaneously, IT has been coordinating the city's first effort to
establish a citywide cell phone policy to establish eligibility criteria, better
ensure appropriate uses and mitigate costs.
• New citywide telephone system implementation: This project replaced a 25+
year old, de-supported phone system formerly administered by Boulder
County with modern, Voice-over-IP phone technologies. Over 1,300
telephones were replaced at nearly 50 separate city locations. The project
was completed on-schedule and on-budget.
• Finance, Human Resources and Payroll system needs assessment: IT
authored an RFP which resulted in hiring GFOA to conduct an independent
needs assessment to deliver specifications for a new system. Target
completion of the assessment is October 201 1 .
• Enterprise Server Virtualization Architecture implementation: This project
implemented a solution to reduce the number of physical servers in the city
by 60% using server virtualization technology, resulting in a significant
savings in power costs while greatly improving our ability to provide future
server and data storage resources in a more timely and efficient manner.
• IBM Smarter Cities Challenge Grant Award: IT staff coordinated a substantial
cross-departmental effort to identify and author competitive proposals for
the Smarter Cities challenge program. The city's Smart Grid analysis proposal
was selected by IBM. IBM successfully completed their SmartGrid
assessment, the results of which are being considered in the context of the
Boulder Energy Future initiative.
• Payment Card Industry (PCI) security preparedness efforts: IT coordinated
efforts to ensure that we are compliant with stringent regulatory
requirements associated with the city's benchmark high transaction levels.
This included migration to third-party processing relationships which
eliminate the need for the city to store credit card data on its systems.
• Consolidation of historical police records databases: IT has completed an
extensive and difficult project to consolidate and verify two critical, legacy
police records databases into one consolidated system that may be digitally
referenced by staff. It is noteworthy that the legacy software platform was
de-supported years ago by the vendor.
City of Boulder 2012 Annual Budget 157
Information Technology
• City website redesign: Working closely with Communications Division staff, IT
has been coordinating an effort to re-vision the design and organization of
the city's website to serve as a more aesthetic and useful public information
and digital service provisioning tool. To facilitate this process, IT authored an
RFI for web redesign services and web-based applications (e.g. citizen mobile
applications) during the 2nd quarter of 201 1 .
Key Initiatives for 2012
• Implementation of a new financial, human resources and payroll system, also
known as an ERP system;
• Implementation of a new permits and land development system with the
Departments of Public Works and Community Planning and Sustainability to
replace the legacy Land Link system, wrapping in licensing capabilities where
appropriate;
• Completion of a new city web site design;
• Identification and implementation of new constituent relationship
management automation tools to improve the efficiency and effectiveness of
our response to customer information and service requests;
• Complete the document management needs assessment and begin
implementation of new tools to aid in information access and paper
reduction; and
• Complete an eServices strategic plan to create a roadmap for future citizen-
facing automated tools, including expanded mobile applications.
158 City of Boulder 2012 Annual Budget
2012 ANNUAL BUDGET
INFORMATION TECHNOLOGY
Variance -
2011 Approved to 2012
2010 Actual 2011 Approved 2012 Approved Approved
Standard an ar Standard Standard
yy,, pp FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Department Administration 3.00 $ 433,604 3.00 $ 907,756 4.00 $ 6707102 1.00 $ (237,654)
Subtotal 3.00 $ 433,604 3.00 $ 907,756 4.00 $ 670,102 1.00 $ (237,654)
Application Services
Custom Application Provision and
Related Support 4.15 $ 415,003 4.15 $ 483,371 4.45 $ 591,441 0.30 $ 108,070
eGovernment(IntemeUlntranet) 1.18 118,001 1.18 121,840 1.00 99,499 (0.18) (22,341)
Geographic Information Systems 1.18 118,001 1.18 205,142 114 194,276 (0.04) (10,866)
Packaged Application Support 6.74 674,005 6.74 739,556 8.19 948,827 1.45 209,271
Subtotal 13.25 $ 1,325,010 13.25 $ 1,549,909 14.78 $ 1,834,044 1.53 $ 284,135
Infrastructure Services
Database Administration 1.69 $ 205,000 1.69 $ 199,392 1.19 $ 172,255 (0.50) $ (27,137)
Disaster Recovery/Planning 0.28 34,167 0.28 32,399 0.12 13,406 (0.16) (18,993)
Network Administration
(WAN/LAN/Wireless) 1.13 136,667 1.13 129,595 0.99 144,272 (0.14) 14,677
Security Administration 0.56 68,333 0.56 64,797 0.74 144,269 0.18 79,472
Server Administration 4.50 546,666 4.50 520,981 4.36 537,960 (0.14) 16,979
Telephone Systems Administration and
Device Support 0.84 102,500 0.84 97,196 1.49 148,306 0.65 51,110
End-User Device and Office
Automation Administration and Tier 2
Support 5.13 623,200 5.13 518,535 3.46 398,853 (1.67) (119,682)
Help Desk (Tier 1) Support 1.62 196,800 1.62 180,777 0.87 88,223 (0.75) (92,554)
Subtotal 15.75 $ 1,913,332 15.75 $ 1,743,672 13.22 $ 1,647,546 (2.53) $ (96,126)
City-Wide IT (non-departmental)
One-Time IT Capital Money $ - $ 40,000 $ - $ (40,000)
Telecom Connectivity 48,264 48,264 48,264
CRF GF Subsidy 604,915 165,850 (165,850)
Police Public Safety CRF Contributions 111,429
Muni Court JSI Maintenance 26,512
Fire Dept - Firehouse SW maintenance 8,715 - -
Citywide Telecommunications and
Computer Replacement Programs 2.50 3,788,557 2.50 2,454,031 2.50 2,397,599
Subtotal 2.50 $ 4,588,392 2.50 $ 2,708,145 2.50 $ 2,4457863 $ (205,850)
Capital Improvement Program
Capital Improvement Program $ 47,357 $ 404,036 $ 404,036 $
Subtotal $ 47,357 $ 404,036 $ 404,036 $
Total 34.50 $ 8,307,696 34.50 $ 7,313,518 34.50 $ 7,001,591 $ (255,495)
Personnel $ 3,404,988 $ 3,792,056 $ 4,848,087 $ 1,056,031
Operating 2,046,866 4,325,870 960,370 (3,365,500)
Interdepartmental Charges 821,354 275,772 74,448 (201,324)
Capital 2,008, 586 1,893,088 1,090,740 (802, 348)
Other Financing 25,903 26,732 27,946
Total $ 8,307,696 $ 10,313,518 $ 7,001,591 $ (3,313,141)ip
General 32.00 $ 4,519,139 32.00 $ 4,859,487 32.00 $ 4,603,992 $ (255,495)
Telecommunications 2.50 $ 2,094,659 2.50 S 715,712 2.50 $ 834,895 S 119,183
Computer Replacement - $ 1,693,898 S 1,738,319 - $ 1,562,704 S (175,615)
Total 34.50 $ 8,307,696 34.50 $ 7,313,518 34.50 $ 7,001,591 $ (311,927)
City of Boulder 2012 Annual Budget 1 59
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City of Boulder
POLICE
2012 Annual Budget
$29,593,231
The mission of the Boulder Police Department is very simple: working with the community to
provide service and safety. The mission entails a full range of services which includes but is not
limited to crime prevention, enforcement, security, investigations, management of public
disorder and quality of life issues, emergency and disaster response, and training.
Police
Support and Staff
Administration Operations Services
Department Overview
Administration
• Administration includes the Police Chief and support staff. Administration
provides leadership, management and direction, sets policy, manages the
budget, coordinates planning and department initiatives, and works with staff to
set the vision, values, and philosophies of the organization.
Operations
• The Operations Division responsible for the enforcement and investigative
functions of the Department. It consists of four primary Sections, each of which
consists of specific work units. The four Sections in Operations are Traffic and
Administration; Watch I (Dayshift Patrol); Watch II & III (Afternoon and Evening
Patrol); and Investigations (Detectives). This division provides all the uniformed
patrol officers who patrol the city and respond to calls for service, hill and mall
officers, as well as the detectives who investigate unsolved crimes. Our
Community Services Unit and School Resource Officers also work out of this
division.
-40 City of Boulder 2012 Annual Budget 161
Police
Support and Staff Services
• The Support and Staff Services Division provides all support to Operations,
maintains the internal operations of the Department, and provides the non-
enforcement services to the public. This Division consists of four primary
Sections: Financial and Facility Services; Property and Evidence; Records Services;
and Communications (Dispatch).
Department Budget
2010 2011 2012
Actual Approved Approved
W'
Administration 7.00 7.00 7.00
Operations 186.00 193.00 196.00
Support and Staff Services 76.50 76.50 76.50
TOTAL STAFFING 269.50 276.50 279.50
Administration $ 920,257 $ 970,958 $ 897,278
Operations 20,422,683 21,068,401 21,129,928
Support and Staff Services 7,442,201 7,065,819 7,566,025
TOTAL EXPENDITURE $ 28,785,141 $ 29,105,178 $ 29,593,231
General Fund $ 28,785,141 $ 29,105,178 $ 29,593,231
TOTAL FUNDING $ 28,785,141 $ 29,105,178 $ 29,593,231
Accomplishments
• CopLogic, CCIS Messenger, and NIBRs Reporting: Upgrades/ programs improved
efficiency by transitioning from a manual summary-based crime statistics reporting
system to automated incident-based system;
• Computer Forensics Lab W/Trained Detective Examiner: An in-house computer forensics
lab was implemented, and a commissioned officer was selected and trained to address
the substantial increase in computer related crimes;
• Four Mile Creek Burglaries: Through the combined efforts of the Police Target Crime
Team, Police Crime Analyst, and Boulder residents, suspects were apprehended. The
action resulted in the incarceration of two pattern criminals who had been operating for
more than 20 years in the City of Boulder and in other locations in the metro area;
• In-Car Camera System: Six digital camera systems were installed in marked vehicles,
and 49 commissioned members were trained to provide more efficient evidence
collection in traffic and other cases;
162 City of Boulder 2012 Annual Budget
Police
• Communications: A new paging frequency enabled the Police Department to build its
own system. In addition, upgrades were made to radio tower sites. Also, the Boulder
Regional Telephone Service Authority purchased emergency notification services to
provide emergency notifications to citizens as well as notifications to Emergency
Support Function team members when the Emergency Operations Center is activated;
• CACP Accreditation: The Boulder Police Department was awarded the Colorado
Association of Chiefs of Police re-accreditation of Colorado Law Enforcement
Professional Standards in 2010, meeting association requirements and professional
standards, as well as incorporating a Professional Code of Ethics;
• Community Outreach: Spanish classes were offered to employees in an effort to
improve communication with the Hispanic community in Boulder, the second largest
language group among city residents after English. More than twenty commissioned
members are fluent in Spanish; and
• Animal Control: An animal control unit was established to replace the services
previously provided by the Humane Society. Three vans were equipped, and 4.5 officers
and a supervisor were hired and trained. The newly formed unit has already exceeded
call load, enforcement, compliance, and community outreach efforts from past years.
Key Initiatives for 2012
• Update and obtain approval for the Police Department Master Plan;
• Implement a code enforcement program;
• Implement new Computer Aided Dispatch System in Communications; and
• Implement the Automotive Vehicle Locator Program.
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budgeted Budget Change FIFE FTE Change
Reallocate Code
Enforcement and
Transfer from Public
Works to Police $ 50,445 $ 198,845 $ 148,400 100 3.00 2.00
Animal Control 450,000 481,826 31,826 0.00 0.00 0.00
TOTAL CHANGES $ 180,226 2.00
City of Boulder 2012 Annual Budget 163
2012 ANNUAL BUDGET
POLICE
Variance -
2011 Approved to 2012
2010 Actual 2011 Approved 2012 Approved Approved
Standard Standard Standard Standard
,y{FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Department Administration 7.00 $ 920,257 7.00 $ 970,958 7.00 $ 897,278 $ (73,680)
Subtotal 7.00 $ 920,257 7.00 $ 970,958 7.00 $ 897,278 $ (73,680)
Operations
Accident Report Specialists 4.25 $ 310,332 4.25 $ 320,551 4.25 $ 311,210 $ (9,341)
Alcohol Enforcement and Education 1.00 91,671 1.00 92,240 1.00 93,105 865
Animal Control - 612,118 6.00 450,000 6.00 448,085 (1,915)
Code Enforcement' - - - - 3.00 202,725 3.00 202,725
Community Police Center 3.25 211,141 3.25 240,542 2.25 155,832 (1.00) (84,710)
Crime Analysis Unit 2.00 165,747 2.00 164,201 2.00 161,406 (2,795)
Crime Lab 2.00 211,025 2.00 215,479 2.00 213,995 (1,484)
Crime Prevention 3.25 316,158 3.25 304,577 3.25 300,152 (4,425)
DUI Enforcement 1.00 91,671 1.00 119,886 1.00 124,047 4,161
General Investigations 8.75 1,176,610 8.75 980,963 8.75 962,964 (17,999)
Hill Unit 7.25 667,193 7.25 761,105 7.25 738,826 (22,279)
Major Crimes Unit 9.50 1,227,248 9.50 1,065,046 9.50 1,045,506 (19,540)
Mall Unit 8.50 780,317 8.50 833,498 8.50 828,969 (4,529)
Narcotics 4.00 469,741 4.00 468,044 4.00 466,833 - (1,211)
Patrol Watches I, II and III 89.25 8,897,169 90.25 9,672,093 91.25 9,777,280 1.00 105,187
Photo Radar 8.00 1,307,560 8.00 1,706,488 8.00 1,690,127 - (16,361)
School Resource Officers 5.75 563,838 5.75 563,319 5.75 554,303 (9,016)
Special Events Response 075 68,753 0.75 61,856 0.75 63,066 1,210
Specialized Investigations 7.75 953,372 7.75 868,853 7.75 852,913 (15,940)
Target Crime Team 4.00 366,684 4.00 395,502 4.00 389,357 (6,145)
Traffic Enforcement 15.75 1,934,335 15.75 1,784,158 15.75 1,749,227 - (34,931)
Subtotal 186.00 $ 20,422,683 193.00 $ 21,068,401 196.00 $ 21,129,928 3.00 $ 61,527
Support and Staff Services
Police and Fire Communications
Center 32.75 $ 2,647,571 32.75 $ 2,675,811 32.75 $ 2,645,268 - $ (30,543)
Facility and Building Maintenance 7.25 783,025 7.25 872,812 7.25 1,464,231 591,419
Financial Services 4.00 677,246 4.00 889,454 4.00 909,739 20,285
Personnel 1.75 828,311 1.75 261,082 1.75 232,267 (28,815)
Property and Evidence 5.25 580,923 5.25 440,352 5.25 418,903 (21,449)
Records Management 20.50 1,391,375 20.50 1,310,640 20.50 1,283,641 (26,999)
Training 3.25 408,138 3.25 446,961 3.25 439,972 (6,989)
Victim and Volunteer Services 1.75 125,612 1.75 168,707 1.75 172,004 3,297
Subtotal 76.50 $ 7,442,201 76.50 $ 7,065,819 76.50 $ 7,566,025 - $ 500,206
Total 269.50 $ 28,785,141 276.50 $ 29,105,178 279.50 $ 29,593,231 3.00 $ 488,053
Personnel $ 23,977,518 $ 24,890,556 $ 25,198,063 $ 307,507
Operating 3,365,874 2,682,489 2,819,037 136,548
Interdepartmental Charges 1,408,379 1,413,595 1,519,194 105,599
Capital 33,370 118,538 56,937 (61,601)
Total $ 28,785,141 $ 29,105,178 $ 29,593,231 $ 488,053
General 269.50 $ 28,785,141 276.50 $ 29,105,178 279.50 $ 29,593,231 3.00 $ 488,053
Total 269.50 $ 28,785,141 276.50 $ 29,105,178 279.50 $ 29,593,231 3.00 $ 488,053
Note:
'A portion of Code Enforcement transfers to Police from Public Works in 2012.
164 City of Boulder 2012 Annual Budget ?~4
City of Boulder
FIRE
2012 Annual Budget
$15,551,626
The mission of the Boulder Fire Department is to make Boulder a safe place to live, work and
play. We reduce the human suffering caused by fires, accidents, sudden illness, hazardous
material releases, or other disasters.
Fire
Administration Communication Emergency Services Fire Safety
Wildland
Fire Training Specialized Teams
Coordination
Department Overview
Administration
• Administration provides personnel management, accounting, budget, basic
payroll, purchasing, and general management of the fire department.
Communication
• Supports recreation opportunities on city open space lands through Mountain
Rescue Service contract;
• Administers ambulance contracts covering private ambulance response in the
city; and
• Operates the city share of the jointly operated city and county Office of
Emergency Management. This office provides community education, planning
and management for disasters and is the gateway for the city to access Federal
funds for disaster relief.
-40~A City of Boulder 2012 Annual Budget 165
Fire
Emergency Services
• Emergency Services provides response to emergencies as noted in the City
Charter and Boulder Revised Code. Regular on-duty fire fighters provide
response to non-emergency calls by helping the community with difficult
situations. BES is contracted to the city to provide services at major fires
including refilling breathing air cylinders.
Fire Safety
• Provides inspection and enforcement services to ensure existing buildings and
new construction meet fire and safety code requirements, fire cause and fire
origin determination on all fires.
• Fire Safety also provides fire prevention services through fire and safety
education including flood and disaster preparedness of at risk groups in the
community and also evaluation and intervention for children ages 3 to 18 who
have been involved in a fire setting incident.
Fire Training
• Fire Training provides regular and ongoing training for fire fighters to maintain
and expand skills they need to handle the wide variety of demands from the
community. The Training Division provides regular and ongoing emergency
medical skills training for fire fighters. The Division also certifies the skill level of
each fire fighter in a state program based on national standards.
Specialized Teams
• Dive Team: Regular on duty fire fighters cross trained to provide swift and
underwater search and recovery.
• Hazardous Materials Team: Regular on duty fire fighters cross trained to provide
specialized response to contain and control haz mat releases.
Wildland Coordination
• Wildland Coordination provides initial fire attack for wildland fires occurring on
city owned open space. Conducts forest thinning services and coordinates wild
fire response with neighboring fire districts.
Department Budget
2010 2011 2012
Actual Approved Approved
Administration 7.00 7.00 8.50
Communication 1.00 1.00 1.00
Emergency Services 95.00 96.00 96.00
Fire Safety 5.00 5.00 5.50
Specialized Teams 0.00 0.00 0.00
Wild land Coordination 3.33 3.33 4.33
TOTAL STAFFING 111.33 112.33 115.33
166 City of Boulder 2012 Annual Budget
Fire
Administration $ 1,084,920 $ 1,090,128 $ 1,298,740
Communication 188,375 130,306 169,219
Emergency Services 12,302,642 12,537,347 12,646,288
Fire Safety 614,942 646,470 706,464
Specialized Teams 67,046 48,464 58,001
Wild land Coordination 636,776 611,661 672,914
TOTAL EXPENDITURE $ 14,894,701 $ 15,064,376 $ 15,551,626
General $ 14,813,768 $ 14,983,389 $ 15,470,442
Open Space and Mountain Parks 80,933 80,987 81,184
TOTAL FUNDING $ 4,894,701 $ 5,064,376 $ 5,551,626
Accomplishments
• Completed construction and began operations of the new Regional Fire Training Center.
• Replaced one old fire engine;
• Replaced one old wildand fire engine with a new Type III wildland fire engine;
• Completed and distributed a Request for Proposal for citywide ambulance service
contract;
• Participated in and received final Operational and Management Assessment Report;
• Completed basic installation and initial testing of automated personnel callback system
(Telestaff); and
• Complete Fire Department Master Plan.
Key Initiatives for 2012
• Successfully complete the implementation of the new Computer Aided Dispatch system;
• Begin implementation of recommendations from the Operations and Management
Assessment Report of June 1, 2011 ;
• Begin implementation of new Fire Department Master Plan;
• Begin initial phases of consolidation of wildland fire facilities;
• Replace existing ladder truck; and
• Develop and implement EMS response vehicle pilot program.
City of Boulder 2012 Annual Budget 167
Fire
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FIFE
Budgeted Budget Change FTE FTE Chan e
Operational funding
for leadership
training $ 30,000 $ 75,000 $ 45,000 0.00 0.00 0.00
Add staff battalion
chief - 159,750 159,750 0.00 1.00 1.00
Add administrative
support - 73,860 73,860 0.00 1-00 1.00
Add fulltime
wildland fire crew
supervisor 29,068 50,591 21 ,523 0.50 1.00 0.50
Add fulltime
wildland fire crew
leader 28,642 49,434 20,792 0.50 1.00 0.50
EMS Physician
Advisor - 16,500 16,500 0.00 0.00 0.00
TOTAL CHANGES $ 337,425 3.00
168 City of Boulder 2012 Annual Budget
2012 ANNUAL BUDGET
FIRE
Variance -
2011 Approved to 2012
2010 Actual 2011 Approved 2012 Approved Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
F _ ~ S`."a 11, -)_~I_t , A a?!Ie Si f~
Administration
Department Administration 5.00 $ 772,712 5.00 $ 812,313 6.00 $ 929,592 1.00 $ 117,279
Training 2.00 312,208 2.00 277,815 2.50 369,148 0.50 91,333
Subtotal 7.00 $ 1,084,920 7.00 $ 1,090,128 8.50 $ 1,298,740 1.50 $ 208,612
Communication
Contracts (Rocky Mountain Rescue
Group, Ambulance) - $ 6,125 - $ 6,125 - $ 6,270 - $ 145
Office of Emergency Management 1.00 182,250 1.00 124,181 1.00 162,949 38,768
Subtotal 1.00 $ 188,375 1.00 $ 130,306 1.00 $ 169,219 $ 38,913
Emergency Services
Departmental Vehicle/Equipment
Maintenance and Replacement - $ 1,401,789 - $ 1,391,823 - $ 1,452,826 $ 61,003
Fire Response, Emergency Medical
Response, Rescue, Service Calls,
Boulder Emergency Squad 95.00 10,882,853 96.00 11,126,797 96.00 11,174,735 47,938
SWAT Support (for Police
Department) - 18,000 - 18,727 - 18,727 -
Subtotal 95.00 $ 12,302,642 96.00 $ 12,537,347 96.00 $ 12,646,288 $ 108,941
Fire Safety
Inspections/Code Enforcement, Fire
Investigation, Fire Code Permits 4.00 $ 499,381 4.00 $ 529,962 4.50 $ 588,991 0.50 $ 59,029
Public Fire and Safety Education,
Juvenile Fire Setter Intervention 1.00 115,561 1.00 116,508 1.00 117,473 - 965
Subtotal 5.00 $ 614,942 5.00 $ 646,470 5.50 $ 706,464 0.50 $ 59,994
Specialized Teams
Dive: Water Search and Rescue/
Recovery/Training - $ 27,067 - $ 20,915 - $ 30,452 - $ 9,537
Hazardous Materials: Hazardous
Materials Release Response/Training 39,979 27,549 27,549 -
Subtotal - $ 67,046 - $ 48,464 - $ 58,001 - $ 9,537
Wild land Coordination
Wild Land Operations/Planning/
Mitigation/ Coordination 3.33 $ 636,776 3.33 $ 611,661 4.33 $ 672,914 1.00 $ 61,253
Subtotal 3.33 $ 636,776 3.33 $ 611,661 4.33 $ 672,914 1.00 $ 61,253
Total 111.33 $ 14,894,701 112.33 $ 15,064,376 115.33 $ 15,551,626 3.00 $ 487,250
Personnel $ 12,524,530 $ 12,648,430 $ 13,026,922 $ 378,492
Operating 836,470 756,422 800,219 43,797
Interdepartmental Charges 1,529,232 809,524 1,724,485 914,961
Capital 4,468 850,000 - (850,000)
Total $ 14,894,701 $ 15,064,376 $ 15,551,626 $ 487,250
® ~ E X16 ,~~a s g.; fa l) u,ye' a.i
General 110.67 $ 14,813,768 111.67 $ 14,983,389 114.67 $ 15,470,442 3.00 $ 487,053
Open Space and Mountain Parks 0.66 80,933 0.66 80,987 0.66 81,184 - 197
Total 111.33 $ 14,894,701 112.33 $ 15,064,376 115.33 $ 15,551,626 3.00 $ 487,250
City of Boulder 2012 Annual Budget 169
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City of Boulder
PUBLIC WORKS
2012 Annual Budget
$95,388,975
Public Works
Transportation Utilities Development and
Support Services
Department Overview
Transportation
• Transportation includes administration, airport, planning & operations (including
GO Boulder, traffic engineering and safety), project management, and
transportation maintenance.
Development and Support Services (DSS)
• DSS includes administration, information resources, building construction and
code enforcement, engineering review, fleet services, and Facilities & Asset
Management (FAM).
Utilities
• Utilities includes administration, planning and project management, system
maintenance, water resources and hydroelectric, water treatment, wastewater
treatment, and water quality environmental services.
Department Budget
2010 2011 2012
Actual Approved Approved
Development and Support Services 72.70 71.25 71.76
Transportation 67.10 59.28 59.52
Utilities 1 55.90 154.84 154.84
TOTAL STAFFING 295.70 285.37 286.12
. City of Boulder 2012 Annual Budget 171
Public Works
Development and Support Services $ 21,361,914 $ 21,434,059 $ 24,145,455
Transportation 28,622,541 22,013,489 23,522,416
Utilities 55,537,437 49,433,961 47,721,104
TOTAL EXPENDITURE $ 105,521,892 $ 92,881,509 $ 95,388,975
,lilts MIML s
General $ 3,479,896 $ 4,027,337 $ 4,207,163
Capital Development 20,568 201,215 132,069
Planning and Development
Services 5,274,589 5,571,815 5,529,811
.25 Cent Sales Tax 446,667 450,262 450,262
Airport 426,188 1,387,033 447,928
Transportation 25,663,003 19,951,636 22,167,893
Transportation Development 2,592,849 713,560 714,585
Transit Pass General Improvement
District 11,645 14,207 13,855
Fire Training Center Construction 2,554,876 - -
Boulder Junction Improvement - - 229,000
Water Utility 29,584,066 27,744,597 25,427,499
Wastewater Utility 15,323,456 15,080,158 16,009,312
Stormwater/Flood Management
utility 10,445,084 6,435,755 6,111,932
Fleet 6,304,178 7,601,527 8,164,791
Equipment Replacement 328,747 1,870,308 2,722,668
Facility Renovation and
Replacement 3,066,080 1,832,099 3,060,207
TOTAL FUNDING $ 105,521,892 $ 92,881,509 $ 95,388,975
1 72 City of Boulder 2012 Annual Budget
2012 ANNUAL BUDGET
PUBLIC WORKS
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
Divisions (non-administrative)
Development and Support Services 72.70 $ 21,361,914 71.25 $ 21,434,059 71.76 $ 24,145,455 0.51 $ 2,711,396
Transportation 67.10 28,622,541 59.28 22,013,489 59.52 23,522,416 0.24 1,508,927
Utilities 155.90 55,537,437 154.84 49,433,961 154.84 47,721,104 - (1,712,857)
Total 295.70 $ 105,521,892 285.37 $ 92,881,509 286.12 $ 95,388,975 0.75 $ 2,507,466
Personnel $ 24,244,159 $ 23,952,805 $ 23,953,730 $ 925
Operating 27,215, 741 25,033, 513 26,041, 026 1,007,513
Interdepartmental Charges 4,126,447 4,320,844 5,572,316 1,251,472
Capital 29,631, 365 23,711, 311 22,975, 794 (735,517)
Debt Service 10,799,362 10,317,452 10,837,431 519,979
Other Financing 9,504,818 5,545,584 6,008,678 463,094
Total $ 105,521,892 $ 92,881,509 $ 95,388,975 $ 2,507,466
d 11 IM-1 15115,402 1 P, -NT7-T-
General 13.08 $ 3,479,896 13.13 $ 4,027,337 13.13 $ 4,207,163 $ 179,826
Capital Development 20,568 201,215 132,069 (69,146)
Planning and Development Services 43.25 5,274,589 41.75 5,571,815 42.26 5,529,811 0.51 (42,004)
.25 Cent Sales Tax - 446,667 - 450,262 - 450,262 -
Airport 1.20 426,188 1.20 1,387,033 1.20 447,928 - (939,105)
Transportation 66.00 25,663,003 58.18 19,951,636 58.42 22,167,893 0.24 2,216,257
Transportation Development 0.20 2,592,849 0.20 713,560 0.20 714,585 - 1,025
Transit Pass General Improvement
District 11,645 14,207 13,855 (352)
Fire Training Center Construction 2,554,876 - - -
Boulder Junction Improvement - - - - - 229,000 229,000
Water Utility 75.13 29,584,066 74.96 27,744,597 74.88 25,427,499 (0.08) (2,317,098)
Wastewater Utility 58.91 15,323,456 57.59 15,080,158 57.72 16,009,312 0.13 929,154
Stormwater/Flood Management Utility 21.06 10,445,084 21.49 6,435,755 21.44 6,111,932 (0.05) (323,823)
Fleet 14.87 6,304,178 14.82 7,601,527 14.77 8,164,791 (0.05) 563,264
Equipment Replacement 0.35 328,747 0.35 1,870,308 0.40 2,722,668 0.05 852,360
Facility Renovation and Replacement 1.65 3,066,080 1.70 1,832,099 1.70 3,060,207 - 1,228,108
Total 295.70 $ 105,521,892 285.37 $ 92,881,509 286.12 $ 95,388,975 0.75 $ 2,507,466
City of Boulder 2012 Annual Budget 1 73
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City of Boulder
PUBLIC WORKS
DIVISION OF DEVELOPMENT AND SUPPORT SERVICES
2012 Annual Budget
$24,145,455
The mission of the Development and Support Services Division of Public Works has three parts:
• Effectively assist customers in a regulatory environment while preserving public health,
safety and environmental quality for our community through the efficient administration
of codes and standards;
• Provide quality facilities and asset management (FAM) services to City departments for
the design, construction and maintenance of facilities; and
• Effectively maintain the City's fleet while balancing customer and community values.
Public Works
Division of Development and
Support Services
Administration Information Engineering
Resources Review Fleet Services
Building Construction and Facilities and Asset
Code Enforcement Management
Department Overview
Administration
• Administration provides administrative, financial and communication services to
both internal and external customers by administering and providing support to
Public Works programs and projects.
City of Boulder 2012 Annual Budget 175
Public Works
Division of Development and Support Services
Information Resources
• Information Resources provides services that utilize technology to streamline
and automate business functions. These services include LandLink system
administration, geographic information system (GIS) services, records, research
and reporting services. These services make information more readily available
to customers in a clear and concise manner that improve services and assist staff
in achieving work plan goals.
Building Construction and Code Enforcement
• Building Construction and Code Enforcement establishes and enforces minimum
requirements to safeguard public health, safety, general welfare, and the
environment through the effective application and enforcement of city building,
zoning and related codes and ordinances which determine standards for how
buildings may be built, modified and occupied.
Engineering Review
• Engineering Review is responsible for the review, permitting, and inspection of
work by private parties within or impacting public rights-of-way and public
easements. This responsibility includes domestic water, wastewater, stormwater,
transportation, electric, telecommunications, and natural gas. The workgroup is
also responsible for administration of the floodplain and wetland protection
ordinances for both public and private projects.
Facilities and Asset Management (FAM)
• FAM provides major maintenance and O&M services to facilities assigned. FAM is
responsible for two CIP programs: Capital Development and Facility Renovation
and Replacement. FAM also manages the Equipment Replacement Fund, the
Energy Performance Contract, the city's intradepartmental Energy Strategy Team,
and its three subcommittees (Fleet, Energy Efficiency/Renewables and
Education /Outreach).
Fleet Services
• Fleet Services maintains all vehicles and equipment in the city's fleet such as
patrol cars and fire apparatus, and provides corrective maintenance on all mobile
and stationary communications equipment. Fleet Services manages the Fleet
Replacement Fund which replaces existing vehicles and equipment. Fleet Services
also provides five types of fuel including ethanol (E85) and biodiesel for the city's
fleet.
1 76 City of Boulder 2012 Annual Budget
Public Works
Division of Development and Support Services
Division Budget
2010 2011 2012
Actual Approved Approved
Administration 10.62 10.12 9.31
Building Construction and Code
Enforcement 14.00 13.00 12.00
Engineering Review 13.00 13.00 14.00
Facilities and Asset Management 14.58 14.68 14.73
Fleet Services 14.87 14.82 14.77
Information Resources 5.63 5.63 6.95
TOTAL PERSONNEL 72.70 71.25 71.76
EXPENDITURE
Administration $ 110,648 $ 1,111,738 $ 1,041,892
Building Construction and Code
Enforcement 1,390,954 1,497,741 1,371,758
Engineering Review 1,33S,501 1,407,018 1,431,902
Facilities and Asset Management 9,240,483 6,613,369 7,856,949
Fleet Services 5,994,918 7,282,371 7,829,356
Information Resources 612,129 684,785 773,819
Capital Improvement Program, Cost
Allocation and Debt Service 1,677,281 2,837,037 3,839,779
TOTAL EXPENDITURE $21,361,914 $21,434,059 $ 24,145,455
7W- 1N
General $ 3,366,209 $ 3,906,833 $ 4,085,647
Capital Development 20,568 201,215 132,069
Planning & Development Services 5,274589 5,571,815 5529,811
.25 Cent Sales Tax Fund 446,667 450,262 450,262
Fire Training Center 2,554,876 - -
Fleet 6,304,178 7,601527 8,164,791
Equipment Replacement 328,747 1,870,308 2,722,668
Facility Renovation & Replacement 3,066,080 1,832,099 3,060,207
TOTAL FUNDING $ 21,361,914 $ 21,434,059 $ 24,145,455
City of Boulder 2012 Annual Budget 177
Public Works
Division of Development and Support Services
Accomplishments
• Updated the Sidewalk Snow Removal Ordinance;
• Evaluated the allocation of code enforcement resources following a retirement and
subsequently transferred resources to the Boulder Police Department to consolidate
noise and nuisance party enforcement. Another reallocation in this area is being
implemented with the 2102 budget;
• Worked jointly with Community Planning and Sustainability to implement energy
conservation requirements for licensed residential rental properties to help meet the
city's adopted Climate Action Plan goals (SmartRegs);
• Significantly improved energy efficiency in city facilities and create more on-site energy
generation, reducing local carbon emissions while helping save money. Projects
included 327 kW solar PV panels at all recreation centers and the Main Library; addition
of 600kW of equivalent energy with solar PV panels and solar thermal at a number of
city facilities; and water fixture upgrades and weatherization improvements in 60 city
facilities. Additionally, the city's new Regional Fire Training Center received LEED Gold
certification;
• Continued the commitment to meeting the city's CAP goals in city operations resulted in
the city's vehicle fleet exceeding emission reduction goals. Ninety percent of new
vehicles purchased are alternatively-fueled; 53% of fleet now alternatively fueled; and
• Received Colorado APWA Awards for SmartRegs, Regional Fire Teaming Center and
Sustainable Energy Performance Contracts.
Key Initiatives for 2012
• Complete an update to the Design and Construction Standards;
• Begin the process to replace the Landlink Development and Information Tracking
System;
• Fully implement the reallocation of resources to the Boulder Police Department to
ensure efficient and effective service delivery related to code enforcement;
• Put Fire apparatus on a formal replacement schedule using a portion of existing de-
Bruced property tax dollars ($850,000) currently in the Fire Department budget and a
portion of existing funds currently used to pay for fire apparatus leases in the Fleet
Replacement Fund (FRF). All fire apparatus leases will be paid off in 2014;
• Beginning in 2013, annual operations and maintenance (O&M), major maintenance
(projects >$3000), and non-building equipment costs for the Regional Fire Training
Center will be funded by using a portion of de-Bruced property tax dollars ($850,000)
currently in the Fire Department budget; and
• Beginning in 2015, annual contributions the Equipment Replacement Fund (ERF) for the
replacement of personal fire protection equipment ($162,890 per year) will be made
using a portion of existing funds currently used for to pay for fire apparatus leases in
the Fleet Replacement Fund (FRF). All fire apparatus leases will be paid off in 2014.
1 78 City of Boulder 2012 Annual Budget ?~4
Public Works
Division of Development and Support Services
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budgeted Budget Change FTE FTE Change
PLANNING AND DEVELOPMENT SERVICES FUND
Engineering Permits
- Fund a two year
fixed-term
employee to
complete an update
to the city's Design
and Construction
Standards. $ $ 82,000 $ 82,000 0.00 1.00 1.00
Land Link
Development and
Information
Tracking System
Replacement
Project-Add 2.0
FTEs on a two year
fixed- term basis to
provide backfill to
existing staff so
they can start the
replacement
project. Funding
will be shared with
CP&S (66% from PW
and 34% from
CP&S). 82,500 82,500 0.00 1.32 1.32
Code Enforcement -
On-going
reallocation of
portions of the code
enforcement
program to the
Police Department. 118,400 (11 8,400) 1.75 0.00 (1.7S)
Code Enforcement -
Reallocate previous
fleet contributions
from P&DS to the
Police Department
within the fleet
replacement fund $ 52,159 $ 52,159 $ 0.00 0.00 0.00
TY RJE.9 ;ON AND REPLACEMENT FUND
Facility
Maintenance:
Reallocate de-
Bruced NPE dollars
from Facility
Maintenance to
Major Maintenance $ 380,000 $ 380,000 $ 0.00 0.00 0.00
t; City of Boulder 2012 Annual Budget 1 79
Public Works
Division of Development and Support Services
Facility Renovation
& Replacement: On-
going annual
funding for the
Main Library based
on I% current
replacement value $ - $ 163,150 $ 163,150 0.00 0.00 0.00
TOTAL CHANGES IjL_ $ 209,250 0.57
1 80 City of Boulder 2012 Annual Budget 01`-
2012 ANNUAL BUDGET
PUBLIC WORKS
DEVELOPMENT AND SUPPORT SERVICES
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard an ar an ar
FTE Amount FTE Amount FTE Amount FTE Amount
Division Administration 2.65 $ 292,057 2.55 $ 308,603 2.55 $ 300,200 (0.00) $ (87403)
Building Inspection 7.64 795,091 7.37 840,133 7.36 817,257 (0.01) (22,876)
Building Plan Review and Permit
Issuance 12.01 17249,429 11.59 1,320,210 12.56 1,346,137 0.97 25,927
Code Enforcement 4.21 439,789 4.07 464,703 2.31 333,650 (1.76) (131,053)
Contractor Licensing 1.09 113,584 1.05 120,019 1.05 116,751 (0.00) (3,268)
Rental Housing Licensing 0.73 69,355 0.70 73,284 0.70 71,289 (0.00) (1,995)
Development Review 4.56 481,318 4.41 508,585 4.53 502,987 0.13 (5,598)
Engineering Permits 8.11 795,386 7.83 840,444 9.02 911,935 1.19 71,491
Capital Development (DET and
Impact Fees) - - - - - - - -
Equipment Replacement (non-Fleet) 0.35 312,099 0.35 1,853,127 0.40 2,704,722 0.05 851,595
Facility Major Maintenance (Projects
> $3,000) 3.22 4,291,199 3.27 1,868,778 3.27 2,386,782 518,004
Facility Operations and Maintenance
(Projects < $3000) 9.36 2,076,554 9.36 2,488,317 9.36 2,149,125 (339,192)
Facility Renovation and Replacement 1.65 2,560,631 1.70 403,147 1.70 616,320 213,173
Fleet Operations - Fueling 0.51 721,430 0.51 1,049,829 0.51 1,045,414 (4,415)
Fleet Operations - Preventative
Maintenance 2.41 369,880 2.40 429,980 2.35 432,804 (0.05) 2,824
Fleet Operations - Repair 9.65 1,479,520 9.61 1,719,922 9.43 1,731,215 (0.18) 11,293
Fleet Replacement 0.25 3,186,773 0.25 3,758,139 0.45 4,316,036 0.20 557,897
Radio Shop and Communications
Support 2.05 237,315 2.05 324,501 2.03 303,887 (0.02) (20,614)
Base Map Data Maintenance 0.46 43,257 0.44 45,707 0.44 44,462 (0.00) (1,245)
GIS Services 0.85 80,755 0.82 85,330 0.82 83,007 (0.00) (2,323)
Comprehensive Planning 0.67 63,485 0.65 67,081 0.65 65,255 (0.00) (1,827)
Ecological Planning 0.08 9,599 0.08 10,142 0.08 9,866 (0.00) (276)
Historic Preservation 0.19 16,126 0.18 17,040 0.18 16,576 (0.00) (464)
Capital Improvement Program 401,906 1,565,000 1,865,000 300,000
Cost Allocation/Transfers 1,214,422 1,272,037 1,331,858 59,821
Debt Service 60,953 - 642,921 642,921
Total 72.70 $ 21,361,914 71.25 $ 21,434,059 71.76 $ 24,145,455 0.51 $ 2,711,396
Personnel $ 6,115,126 $ 6,239,882 $ 6,236,405 $ (3,477)
Operating 4,412,970 5,661,793 5,137,130 (524,663)
Interdepartmental Charges 1,308,295 1,191,957 1,984,297 792,340
Capital 8,250,148 7,068,390 8,812, 845 1,744,455
Debt Service 60,953 - 642,921 642,921
Other Financing 17214.422 1,272,037 1,331,858 59,821
Total $ 21,361,914 $ 21,434,059 $ 24,145,455 $ 2,711,396
LjJ L.1
General 12.58 $ 3,366,209 12.63 $ 3,906,833 12.63 $ 4,085,647 $ 178,814
Capital Development 20,568 - 201,215 132,069 (69,146)
Planning and Development Services 43.25 5,274,589 41.75 5,571,815 42.26 5,529,811 0.51 (42,004)
.25 Cent Sales Tax 446,667 - 450,262 450,262
Fire Training Center - 2,554,876 - - - - -
Fleet 14.87 6,304,178 14.82 7,601,527 14.77 8,164,791 (0.05) 563,264
Equipment Replacement 0.35 328,747 0.35 1,870,308 0.40 2,722,668 0.05 852,360
Facility Renovation and Replacement 1.65 3,066,080 1.70 1,832,099 1.70 3,060,207 - 1,228,108
Total 72.70 $ 21,361,914 71.25 $ 21,434,059 71.76 $ 24,145,455 0.51 $ 29711,396
Note:
A portion of Code Enforcement transfers to Police from Public Works in 2012.
,E City Of BOUidel '012 Annual Budget 181
[ This page is intentionally blank. ]
City of Boulder
PUBLIC WORKS
DIVISION OF TRANSPORTATION
2012 Annual Budget
$23,522,416
The mission of the Transportation Division of the Public works Department is to provide for the
mobility of persons and goods by developing and maintaining a safe, efficient, environmentally
sound and balanced transportation system with emphasis on providing travel choice through all
modes - pedestrian, bicycle, transit, and vehicular transportation; maintains streets and
bikeways; and maintains the municipal airport to provide for safe and efficient aircraft
operations.
Public Works
Division of Transportation
Administration Airport Planning and
Operations
Project Transportation
Management Maintenance
Department Overview
Administration
• Transportation Administration includes the department director, financial
services and shared support for communications and administrative services,
and limited support to regional activities such as the US 36 Mayors and
Commissioners Coalition.
Airport
• The Airport consists of the airport manager, airport operations, repair and
renovation of city buildings, grounds maintenance, pavement upkeep and
repairs, fueling system maintenance, snow removal, planning and management
of all capital improvement plan (CIP) projects and natural resource management.
City of Boulder 2012 Annual Budget 183
Public Works
Division of Transportation
Planning and Operations
• Planning and Operations ensures a safe and efficient multi-modal transportation
system. This includes the planning, program and policy work of GO Boulder to
design and encourage the use of a multimodal system and the operations work
of determining appropriate infrastructure and traffic control, and operating and
maintaining traffic control. The work group also monitors the city's progress
towards meeting the goals of the Transportation Master Plan.
Project Management
• Project Management is responsible for managing the implementation of the
transportation capital improvement program projects including the planning,
design, permitting, construction and public outreach of CIP projects. In addition,
the group manages major capital maintenance improvements to the roadway,
bikeway and pedestrian system.
Transportation Maintenance
• Transportation Maintenance includes the maintenance, operations and repairs to
city streets, bike paths, medians and underpasses. This work group also
responds to emergencies and maintains mobility through all weather related
events.
Division Budget
2010 2011 2012
Actual Approved Approved
77 _
Administration 3.87 4.05 4.05
Airport 1.00 1.00 1.00
Planning and Operations 22.61 18.43 18.43
Project Management 17.88 14.17 14.42
Transportation Maintenance 17.69 17.58 17.58
Capital Improvement Program 4.05 4.05 4.05
TOTAL STAFFING 67.10 59.28 59.53
Administration $ 621,429 $ 616,591 $ 834,557
Airport 316,809 320,086 323,502
Planning and Operations 7,916,147 7,981,068 8,509,582
Project Management 4,651,270 4,427,842 4,935,368
Transportation Maintenance 2,609,864 2,644,462 2,732,957
Capital Improvement Program,
Interdepartmental Charges and
Debt Service 12,691,852 6,023,441 6,186,450
TOTAL EXPENDITURE $ 28,807,371 $ 22,013,489 $ 23,522,416
1 84 City of Boulder 2012 Annual Budget
Public Works
Division of Transportation
General $ 113,687 $ 120,504 $ 121,516
Airport 426,188 1,387,033 447,928
Transportation 25,663,002 19,778,185 21,995,532
Transportation Development 2,592,849 713,560 714,585
Transit Pass General Improvement
District 1 1 ,645 14,207 13,855
Boulder Junction Improvement - - 229,000
TOTAL FUNDING $ 28,807,371 $ 22,013,489 $ 23,522,416
Accomplishments
• Published the Transportation Master Plan Report on Progress - Transportation to Sustain
a Community;
• Observed continued progress in reducing single occupant vehicle trips which fell to 37%
of all trips by Boulder residents in 2010 (from 45% in 1990), according to the City's
Travel Diary survey;
• Received DRCOG's Local Government Gold Award for Collaboration for US 36; and
• Received APWA Chapter Award for Broadway Reconstruction Project;
• Launched the Bike Share Program on May 20;
• RTD Smart Card piloted in Boulder beginning Summer/Fall 201 1 ;
• Installed two bike corrals downtown as part of a pilot program;
• Created an innovative TDM district at Boulder Junction;
• Awarded state/federal funding for Transportation projects for over $13 M in projects
that support the Transportation Master Plan (TMP), Climate Action Plan and Boulder
Junction;
• Continued to advance the development of a Pavement Management Program; and
• By the end of August 2011, regional and state agencies anticipate final agreements for a
TIGER grant, innovative federal loan and FasTracks investment, which would confirm the
final $144M of an over $300M US 36 project extending managed lanes, BRT and a
bikeway from 1-25 to at least Interlocken and potentially McCaslin. CDOT is scheduled
to release a request for proposals for a design-build contract by September 2011.
Key Initiatives for 2012
• Continue to focus on improving safety, repair and maintenance efforts for the
community's valuable transportation infrastructure;
• Enhance the city's ability to respond to snow and flood without impacting other
important ongoing work programs;
• Begin design and implementation of federal grant funding for new multimodal system
connections;
City of Boulder 2012 Annual Budget 185
Public Works
Division of Transportation
• Begin Transportation Master Plan Update and continue sustainable funding efforts
through the potential Capital Investment Strategy and Transportation Maintenance Fee;
and
• Continue coalition efforts to create regional multimodal connections.
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budgeted Budget Change FTE FTE Change
TRANSPORTATION FUND
Increase operating
reserve to 5%
starting in 2012 $ 475,000 $ 919,359 $ 444,359 0.00 0.00 0.00
Increase NPE to
cover snow or other
unanticipated
expenditures
- 200,000 200,000 0.00 0.00 0.00
Increase one-time
funding to continue
work on the
Transportation
Maintenance Fee
(TMF) and begin the
TMP Update
200,000 200,000 0.00 0.00 0.00
Increase NPE
funding for on-
going repair,
replacement and
operations of the
existing system 453,000 453,000 0.00 0.00 0.00
Increase funding for
a .25 FTE for project
management 27,000 27,000 0.00 0.25 0.25
Reallocate
Creenways
operating expenses
from the CIP 52,500 52,500 - 0.00 0.00 0.00
TOTAL CHANGES $1,324,359 0.25
1 86 City of Boulder 2012 Annual Budget 0-11-
2012 ANNUAL BUDGET
PUBLIC WORKS
TRANSPORTATION
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
IL JU :JU-I
Administration
Division Administration & Support 3.87 $ 621,429 4.05 $ 616,591 4.05 $ 834,557 $ 217,966
Subtotal 3.87 $ 621,429 4.05 $ 616,591 4.05 $ 834,557 $ 217,966
Airport
Airport Maintenance and Operations 1.00 $ 316,809 1.00 S 320,086 1.00 $ 323,502 $ 3,416
Subtotal 1.00 $ 316,809 1.00 $ 320,086 1.00 $ 323,502 $ 3,416
Planning and Operations
Employee Transportation Program 0.50 $ 53,230 0.50 $ 52,815 0.50 $ 54,354 $ 1,539
Forest Glen GID (Eco-Pass) - 13,568 - 14,207 - 13,855 (352)
Multimodal Planning 4.84 667,172 3.84 675,816 3.84 881,266 205,450
Signal Maintenance and Upgrade 5.09 908,695 4.09 944,162 4.09 957,032 12,870
Signs and Markings 5.24 1,095,060 5.24 1,110,221 5.24 1,157,301 47,080
Street Lighting 0.09 1,246,933 0.09 1,275,024 0.09 1,344,925 69,901
Traffic Engineering 2.50 222,643 1.32 203,565 1.32 227,346 23,781
Transit Operations 1.14 2,982,852 1.14 2,984,915 1.14 3,109,222 124,307
Transportation System Management 0.20 77,016 020 76,416 0.20 78,643 2,227
Travel Demand Management 2.99 648,979 1.99 643,926 1.99 685,637 41,711
Subtotal 22.61 $ 7,916,147 18.43 $ 7,981,068 18.43 $ 8,509,582 $ 528,514
Project Management
Sidewalk Repair 0.61 $ 264,550 0.90 $ 262,490 0.90 $ 279,889 $ 17,399
Street Repair and Maintenance 17.27 4,092,927 13.27 3,865,352 13.52 4,355,479 0.25 490,127
3rd Party Construction - 293,793 - 300,000 - 300,000 - -
Subtotal 17.88 $ 4,651,270 14.17 $ 4,427,842 14.42 $ 4,935,368 0.25 $ 507,526
Transportation Maintenance
Bikeways/Multi-Use Path 3.36 $ 548,164 3.54 $ 557,546 3.54 $ 576,813 $ 19,267
Graffiti Maintenance 1.25 115,701 1.45 114,801 1.45 118,146 3,345
Median Maintenance 7.37 582,874 6.34 598,005 6.34 610,209 12,204
Street Snow and Ice Control 2.57 936,406 3.02 947,092 3.02 992,057 44,965
Street Sweeping 3.13 426,718 323 427,018 3.23 435,733 8,715
Subtotal 17.69 $ 2,609,864 17.58 $ 2,644,462 17.58 $ 2,732,957 $ 88,496
Capital Improvement Program,
Interdepartmental Charges and Debt
Service
Capital Improvement Program 4.05 $ 12,558,790 4.05 $ 4,421,368 4.05 $ 4,335,500 $ (85,868)
Interdepartmental Charges - 1,592,468 1,850,950 258,482
Debt Service 133,062 9,605 - (9,605)
Subtotal 4.05 $ 12,691,852 4.05 $ 6,023,441 4.05 $ 6,186,450 - $ 163,009
Total 67.10 $ 28,807,371 59.28 $ 22,013,489 59.53 $ 23,522,416 0.25 $ 1,508,927
Personnel $ 5,915,981 $ 5,003,768 $ 5,086,587 $ 82,819
Operating 9,373,077 7,547,475 8,528,884 981,409
Interdepartmental Charges 1,363,619 1,441,227 1,825,373 384,146
Capital 10,486,981 6,428,551 6,225,895 (202,656)
Debt Service 133,062 9,605 - (9,605)
Other Financing 1,534,651 11582,863 1,855,677 272,814
Total $ 28,807,371 $ 22,013,489 $ 23,522,416 $ 1,508,927
City of Boulder 2012 Annual Budget 1 87
2012 ANNUAL BUDGET
PUBLIC WORKS
TRANSPORTATION
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
iu.~ua?,at ~V~~ III
General 0.50 $ 113,687 0.50 $ 120,504 0.50 $ 121,516 $ 1,012
Airport 1.20 426,188 1.20 1,387,033 1.20 447,928 (939,105)
Transportation 65.20 25,663,002 57.38 19,778,185 57.63 21,995,532 0.25 2,217,347
Transportation Development 0.20 2,592,849 0.20 713,560 0.20 714,585 - 1,025
Transit Pass General Improvement
District - 11,645 - 14,207 - 13,855 (352)
Boulder Junction Improvement - - - - - 229,000 - 229,000
Total 67.10 $ 28,807,371 59.28 $ 22,013,489 59.53 $ 23,522,416 0.25 $ 1,508,927
1 88 City of Boulder 2012 Annual Budget
City of Boulder
PUBLIC WORKS
DIVISION OF UTILITIES
2012 Annual Budget
$47,721,104
The mission of the Utilities Division of the Public Works Department is to provide quality water
services, as desired by the community, in a manner which protects human and environmental
health and emphasizes sound management of fiscal and natural resources. Our services
include.
• Potable Water Treatment and Distribution
• Water Resources and Hydroelectric Management
• Wastewater Collection and Treatment
• Stormwater Collection and Conveyance
• Water Quality Protection and Enhancement
• Infrastructure Planning, Construction and Maintenance
• Administration and Emergency Planning/Response
Public Works
Division of Utilities
Administration Planning and Project System Maintenance Water Resources and
Management Hydroelectric
Wastewater Water Quality
Water Treatment Environmental
Treatment
Services
4tJ City of Boulder 2012 Annual Budget 189
Public Works
Division of Utilities
Division Overview
Administration
• The Administration group includes division management, financial
management, and billing services. The financial workgroup provides
financial, analytical, and administrative support. The Utility Billing Office
provides monthly bills, collects payments and answers questions regarding
the water, wastewater and stormwater utilities.
Planning and Project Management
• The Planning and Project Management group provides strategic planning,
permitting, public involvement, engineering, construction and asset
management for the water, wastewater and stormwater/flood management
utilities.
System Maintenance
• The Utilities Maintenance group maintains, operates and repairs the water
distribution, wastewater collection, flood control channels and storm water
collection systems of the city. This workgroup also performs all meter
reading, maintenance and repair.
Water Resources and Hydroelectric
• The Water Resources and Hydroelectric group manages the city's municipal
raw water supplies and hydroelectric facilities. This workgroup manages the
diversion, storage, and delivery of raw water and completes water rights
accounting. This work group also manages the leasing of raw water supplies
to agricultural users, protects the City's water rights in water court
proceedings, acts as a liaison with ditch companies, and manages the
instream flow program for Boulder Creek.
Water Treatment
• The Water Treatment group operates the two water treatment plants
responsible for providing the residents of Boulder with potable water for
public health and fire response. This unit ensures compliance with federal
and state regulations and with the Safe Drinking Water Act.
Wastewater Treatment
• The Wastewater Treatment group ensures protection of environmental quality
and public health through safe and efficient operation and maintenance of
the wastewater treatment plant. Operations are managed to be in compliance
with federal and state regulations and with the Clean Water Act.
1 90 City of Boulder 2012 Annual Budget
Public Works
Division of Utilities
Water Quality Environmental Services
• Water Quality and Environmental Services serves as a technical resource for
the Utilities Division and other city departments. Services include monitoring
to meet regulations, plus monitoring the performance of wastewater
treatment and drinking water treatment processes and the health of natural
systems. The group also provides project management services in support of
integrating water quality enhancement and compliance goals into the city's
Capital Improvement Program.
Division Budget
2010 2011 2012
Actual Approved Approved
Administration 12.19 11.37 11.37
Planning and Project Management 6.16 6.92 6.92
System Maintenance 45.00 45.00 45.00
Water Resources 7.00 7.00 7.00
Water Treatment 26.00 26.00 26.00
Wastewater Treatment 31.00 30.00 30.00
Water Quality Environmental
Services 21.75 21.75 21.75
Capital Improvement Program 6.80 6.80 _ 6.80
TOTAL STAFFING 155.90 154.84 154.84
Administration $ 1,534,141 $ 1,962,214 $ 1,951,559
Planning and Project Management 1,961,865 1,996,372 2,018,895
Water Resources 1,957,416 2,004,557 2,034,890
Water Treatment 4,089,090 4,293,920 4,366,823
Wastewater Treatment 4,516,871 5,185,074 5,209,794
Water Quality Environmental
Services 2,800,718 3,251,270 3,299,394
System Maintenance 4,938,875 5,716,620 5,737,930
Capital Improvement Program, Cost
Allocation, Transfers and Capital
Payments 33,738,461 25,023,934 23,101,818
TOTAL EXPENDITURE $ 55,537,437 $ 49,433,961 47,721,104
City of Boulder 2012 Annual Budget 191
Public Works
Division of Utilities
Transportation $ 184,830 $ 173,451 $ 172,361
Water Utility 29,584,066 27,744,597 25,427,499
Wastewater Utility 15,323,456 15,080,1 58 16,009,312
Stormwater/Flood Management
utility 10,445,084 6,435,755 6,111,932
TOTAL FUNDING $ 55,537,437 $ 49,433,961 $ 47,721,104
Accomplishments
• Continued to focus on water conservation;
• Updated Drought Plan;
• Gaptor Rd: Installed water and sewer lines in newly annexed area;
• Sanitary Sewer Rehabilitation: Completed $500,000 of lining projects;
• Waterline Rehabilitation: Completed $1.2 million of replacement projects;
• 751h St. Wastewater Treatment Plant: Kicked off of the $9.4 million construction project
• Received Sustainability award for the Wastewater Treatment Facility from the Rocky
Mountain Section of the American Water Works Association (RMAWWA);
• Received Distinguished service awards for Water Distribution Maintenance Supervisor Joe
Cowan from the RMAWWA;
• Received Colorado Association of Stormwater and Floodplain Manager Grand Award for
Engineering Excellence to Elmer's Two-Mile Creek Greenways Project;
• Received approval of Water Utility Master Plan;
• Hosted the 19th annual Children's Water Festival;
• Received Colorado American Public Works Association Award for Betasso Area pipeline
replacement;
• Received approval of Critical Facilities Flood regulations;
• Received acceptance of Boulder Creek Flood Map Study; and
• Received approval of Keep It Clean Partnership inter-governmental agreement.
Key Initiatives for 2012
• Complete the Boulder Canyon Hydroelectric Project;
• Obtain approval for the South Boulder Creek Flood Mitigation Plan;
• Obtain approval for the Carter Lake Pipeline Community and Environmental Assessment
Process (CEAP); and
• Obtain approval for the Fourmile Canyon Creek (19th to 22nd Streets) CEAP.
1 92 City of Boulder 2012 Annual Budget
Public Works
Division of Utilities
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FIFE
Budgeted Budget Change FTE FTE Change
~ ® ••sANAGEMENT FUND
Revenue from
monthly bills - 2.1 %
rate increase $4,976,883 $ 5,1 36,442 $ 159,559 0.00 0.00 0.00
Priority Based
Increase in NPE
funding for on-going
repair, replacement
and operations of the
existing system - 26,928 26,928 0.00 0.00 0.00
Greenways Operating
expenses-
reallocation from CIP 52,500 52,500 - 0.00 0.00 0.00
Revenue from
monthly bills - 2.3%
rate increase $20,000,606 $20,645,066 $644,460 0.00 0.00 0.00
Priority Based
Increase in NPE
funding for on-going
repair, replacement
and operations of the
existing system 100,647 100,647 0.00 0.00 0.00
Betasso Water
Treatment Plant
Phone System
expense-
reallocation from
within program 15,000 15,000 0.00 0.00 0.00
UTILITY FUND
Revenue from
monthly bills - 2.4%
rate increase $12,769,757 $ 12,953,947 $ 184,190 0.00 0.00 0.00
Revenue Impact from
methodology change
for monthly bills - (225,208) (225,208) 0.00 0.00 0.00
Priority Based
Increase in NPE
funding for on-going
repair, replacement
and operations of the
existing system 77,789 77,789 0.00 0.00 0.00
Pharmaceutical take-
back program
expense-
reallocation from
within program 7,000 7,000 - 0.00 0.00 0.00
TOTAL CHANGES $1,180,332 0.00
City of Boulder 2012 Annual Budget 193
2012 ANNUAL BUDGET
PUBLIC WORKS
UTILITIES
Variance -
2011 Approved to 2012
2010 Actual 2011 Approved 2012 Approved Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Billing Services 5.75 $ 699,137 5.75 $ 793,358 5.75 $ 804,614 $ 11,256
Division Administration 6.44 835,004 5.62 1,168,856 5.62 1,146,946 (21,910)
Subtotal 12.19 $ 1,534,141 11.37 $ 1,962,214 11.37 $ 1,951,559 $ (10,655)
Planning and Project Management
Flood Management 0.75 $ 640,683 0.75 $ 465,732 0.75 $ 476,090 $ 10,358
Planning and Project Management 5.41 1,321,182 6.17 1,530,640 6.17 1,542,805 12,165
Subtotal 6.16 $ 1,961,865 6.92 $ 1,996,372 6.92 $ 2,018,895 $ 22,523
System Maintenance
Collection System Maintenance 14.59 $ 1,388,685 14.59 $ 1,687,414 14.59 $ 1,706,837 $ 19,423
Distribution System Maintenance 14.95 1,824,654 14.95 1,964,315 14.95 1,912,511 (51,804)
Flood Channel Maintenance 2.55 238,815 2.55 290,673 2.55 337,323 46,650
Meter Operations 7.36 936,310 7.36 1,149,472 7.36 1,159,048 9,576
Storm Sewer Maintenance 5.55 550,412 5.55 624,746 5.55 622,211 (2,535)
Subtotal 45.00 $ 4,938,875 45.00 $ 5,716,620 45.00 $ 5,737,930 $ 21,310
Water Resources
Hydroelectric Operations 3.00 $ 417,858 3.00 $ 424,046 3.00 $ 429,047 $ 5,001
Raw Water Facilities Operations 2.00 354,797 2.00 359,556 2.00 363,661 4,105
Water Resources Operations 2.00 1,184,761 2.00 1,220,955 2.00 1,242,182 21,227
Subtotal 7.00 $ 1,957,416 7.00 $ 2,004,557 7.00 $ 2,034,890 $ 30,333
Water Treatment
Water Treatment Plants Operations 26.00 $ 4,089,090 26.00 $ 4,293,920 26.00 $ 4,366,823 $ 72,903
Subtotal 26.00 $ 4,089,090 26.00 $ 4,293,920 26.00 $ 4,366,823 $ 72,903
Wastewater Treatment
Marshall Landfill Operations - $ 5,536 - $ 41,749 - $ 42,166 $ 417
Wastewater Treatment Plant 31.00 4,511,335 30.00 5,143,325 30.00 5,167,628 24,303
Subtotal 31.00 $ 4,516,871 30.00 $ 5,185,074 30.00 $ 5,209,794 $ 24,720
Water Quality Environmental Services
Hazardous Materials Management - $ 198,187 - $ 295,193 - $ 298,145 $ 2,952
Industrial Pretreatment 3.66 325,242 3.66 357,497 3.81 378,370 0.15 20,873
Stormwater Permit Compliance 2.01 270,048 1.76 340,817 1.76 348,875 - 8,058
Stormwater Quality Operations 3.55 427,698 3.80 428,812 3.70 425,343 (0.10) (3,469)
Wastewater Quality Operations 4.09 533,634 4.09 511,235 3.99 514,075 (0.10) 2,840
Water Conservation 1.66 263,543 1.66 443,829 1.56 439,379 (0.10) (4,450)
Water Quality Operations 6.78 782,365 6.78 873,887 6.93 895,207 0.15 21,320
Subtotal 21.75 $ 2,800,718 21.75 $ 3,251,270 21.75 $ 3,299,394 0.00 $ 48,124
Capital Improvement Program, Cost
Allocation, Transfers and Capital
Payments
Capital Improvement Program 6.80 $ 13,856,413 6.80 $ 9,471,864 6.80 $ 7,544,254 $ (1,927,610)
Cost Allocation/ Transfers 2,638,206 2,690, 684 2,821,144 130,460
Debt Service and Windy Gap 17,243,842 12,861,386 12,736,420 (124,966)
Subtotal 6.80 $ 33,738,461 6.80 $ 25,023,934 6.80 $ 23,101,818 $ (1,922,116)
Total 155.90 $ 55,537,437 154.84 $ 49,433,961 154.84 $ 47,721,104 0.00 $ (1,712,857)
1 94 City of Boulder 2012 Annual Budget
2012 ANNUAL BUDGET
PUBLIC WORKS
UTILITIES
Variance -
2011 Approved to 2012
2010 Actual 2011 Approved 2012 Approved Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
Personnel $ 12,222,564 $ 12,709,155 $ 12,630,738 $ (78,417)
Operating 13,432,157 11,824,245 12,375,013 550,768
Interdepartmental Charges 1,627,387 1,687,660 1,762,646 74,986
Capital 10,894,236 10,214,370 7,937,054 (2,277,316)
Debt Service 10,605,347 10,307,847 10,194,510 (113,337)
Other Financing 6,755,745 2,690,684 2,821,143 130,459
Total $ 55,537,437 $ 49,433,961 $ 47,721,104 $ (1,712,857)
Transportation 0.80 $ 184,830 0.80 $ 173,451 0.80 $ 172,361 - $ (1,090)
Water Utility 75.13 29,584,066 74.96 27,744,597 74.88 25,427,499 (0.08) (2,317,098)
Wastewater Utility 58.91 15,323,456 57.59 15,080,158 57.72 16,009,312 0.13 929,154
Stormwater/Flood Management Utility 21.06 10,445,084 21.49 6,435,755 21.44 6,111,932 (0.05) (323,823)
Total 155.90 $ 55,537,437 154.84 $ 49,433,961 154.84 $ 47,721,104 $ (1,712,857)
City of Boulder 2012 Annual Budget 195
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City of Boulder
PARKS AND RECREATION
2012 Annual Budget
$24,577,098
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 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 and Recreation
Parks
Administration Recreation
and Planning
Department Overview
Department Administration
• The Administration Division includes the office of the director, business and
finance, strategic leadership, marketing, public outreach, communications,
information technology, staff training and development and liaison work to the
Parks and Recreation Advisory Board (PRAB) and City Council.
Parks and Planning
• The Parks and Planning Division manages park operations and grounds
maintenance, natural resources (horticulture, city forestry operations, natural
areas), capital project planning, design, and construction and the management
of park renovation projects.
Recreation
• The Recreation Division manages and operates recreation centers, two outdoor
pools, the Boulder Reservoir, Flatirons Golf Course; and offers programs in
aquatics, arts, sports, therapeutic recreation, wellness and youth outreach
services.
City of Boulder 2012 Annual Budget 197
Parks and Recreation Department 2012 Budget
Department Budget
2010 2011 2012
Actual Approved Approved
Administration 16.37 18.37 17.37
Parks and Planning 51.00 54.50 55.50
Recreation 71.87 53.25 53.50
TOTAL STAFFING 139.24 126.12 126.37
Administration $ 1,932,600 $ 2,106,756 $ 2,224,353
Parks and Planning 5,426,592 6,541,767 6,827,626
Recreation 9,506,267 8,800,184 8,795,643
Capital Improvement Program,
Interdepartmental Charges and
Debt Service 11,650,630 7,298,334 6,729,476
TOTAL EXPENDITURE $ 28,516,089 $ 24,747,041 $ 24,577,098
General $ 4,131,390 $ 4,362,209 $ 4,404,483
Lottery 781,558 575,000 575,000
.25 Cent Sales Tax 6,281,554 6,393,667 6,724,421
Recreation Activity 10,012,174 10,053,447 9,582,543
Permanent Parks and Recreation 7,309,413 3,362,718 3,290,651
TOTAL FUNDING $ 28,516,089 $ 24,747,041 $ 24,577,098
Accomplishments
• More than 3.8 million patrons visited Parks and Recreation facilities, including park
lands, recreation centers, outdoor pools, Boulder Reservoir, Flatirons Golf Course, and
athletic field complexes;
• More than 2,400 recreation courses were offered with 22,700 enrollments;
• The number of summer day camps sessions grew by 30%;
• Managed 1,770 acres of city park lands and maintenance of 236 miles of multi-use
paths and 41 playgrounds;
• Planted 45,000 flowers and tulips on the Pearl Street Mall;
• Opened Valmont Bike Park, with approx 2000 people attending inaugural celebration;
• Launched Let's Move! Cityand Towns initiative to combat childhood obesity;
• Awarded the 2011 Barb King Environmental Stewardship Award from the National
Recreation and Park Association (NRPA); and
• United States Army and Department of Defense recognized EXPAND programs for
providing exemplary community-based recreation programs for service members and
veterans.
1 98 City of Boulder 2012 Annual Budget
Parks and Recreation Department 2012 Budget
Key Initiatives for 2012
• Update Parks and Recreation Master Plan;
• Complete Boulder Reservoir Master Plan;
• Complete Boulder Reservoir Site Plan and Facility Study;
• Implement pilot program for Commercial Fees and Mobile Food Vending;
• Initiate Parks and Recreation Comprehensive Fee Study;
• Further develop department-wide Asset Management Tool; and
• Complete accessibility assessment of Parks and Recreation facilities, including indoor
and outdoor facilities.
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budgeted Budget Change FTE FTE Change
IMCNEWMACWTY FUND
Move Ballfield
Maintenance from
Recreation Activity
Fund 0 30) to .25
Cent Sales Tax Fund
(118) $ 583,562 $ - $ (583,562) 6.00 0.00 (6.00)
Increase funding for
credit card
processing fees 129,500 200,000 70,500 0.000.00 0.00
,21MOM
Move Ballfield
Maintenance from
Recreation Activity
Fund 0 30) to .25
Cent Sales Tax
Fund( 118) $ - $ 583,562 $ 583,562 0.00 6.00 6.00
TOTAL CHANGES $ 70,500 0.00
City of Boulder 2012 Annual Budget 199
2012 ANNUAL BUDGET
PARKS AND RECREATION
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Department Administration 16.37 $ 1,932,600 18.37 $ 2,106,756 17.37 $ 2,224,353 (1.00) $ 117,597
Subtotal 16.37 $ 1,932,600 18.37 $ 2,106,756 17.37 $ 2,224,353 (1.00) $ 117,597
Parks and Planning
Asset Management and Infrastructure
Analysis $ 86,956 $ 52,000 1.00 $ 52,000 1.00 $ -
Construction 5.00 410,792 6.00 387,952 6.00 433,132 - 45,180
Events Management, Rentals,
Volunteer Services in Parks 0.50 128,785 1.50 132,213 1.50 138,201 5,988
Forestry Operation 4.00 726,145 5.00 884,358 5.00 898,275 13,917
Historical and Cultural Project
Management 36,153 50,000 50,000 -
Natural Resource Management (IPM,
Water, Wetland, Wildlife) 3.00 511,843 3.00 471,007 2.00 491,219 (1.00) 20,212
(Includes Fleet and Equipment and
Building Maint.) 33.00 3,204,836 29.00 3,349,648 29.00 3,370,112 20,464
Ball Fields Maintenance 6.00 900,563 6.00 909,809 - 9,246
Planning 5.50 321,082 4.00 314,026 5.00 484,878 1.00 170,852
Subtotal 51.00 $ 5,426,592 54.50 $ 6,541,767 55.50 $ 6,827,626 1.00 $ 285,859
Recreation
Arts Programs and Services 3.20 $ 288,072 3.11 $ 320,534 3.11 $ 320,432 - $ (102)
Dance Programs and Services 2.95 355,838 2.88 334,266 2.13 334,853 (0.75) 587
EXPAND Program and Services 5.75 627,731 4.75 540,616 5.00 556,060 0.25 15,444
Flatirons Event Center Management
and Maintenance 85,525 75,753 66,635 - (9,118)
Golf Course Programs, Services and
Maintenance 8.00 1,211,679 7.00 1,251,371 7.00 1,258,906 7,535
Gymnastics Programs and Services 5.20 667,282 5.27 694,603 5.27 707,507 12,904
Health and Wellness Programs and
Services 5.65 762,816 3.24 706,858 124 795,096 - 88,238
Outdoor Pools Programs, Services
and Maintenance 215 385,141 1.13 399,871 1.26 441,538 0.13 41,667
Recreation Center Operations and
Maintenance 19.60 2,593,183 1534 2,775,750 16.01 2,513,685 0.67 (262,065)
Reservoir Aquatic Nuisance Species
Management 24,322 75,000 74,656 - (344)
Reservoir Programs, Services and
Maintenance 3.87 709,344 3.78 712,038 3.98 737,141 0.20 25,103
Ball Fields Maintenance 7.00 869,405 - -
Sports Programs and Services 5.25 673,237 3.50 655,251 3.25 723,842 (0.25) 68,591
Youth Recreation Opportunities 3.25 252,692 3.25 258,273 3.25 265,292 - 7,019
Subtotal 71.87 $ 9,506,267 53.25 $ 8,800,184 53.50 $ 8,795,643 0.25 $ (4,541)
Capital Improvement Program,
Interdepartmental Charges and Debt
Service
Capital Improvement Program $ 9,226,122 $ 4,786,100 $ 4,180,657 $ (605,443)
Cost Allocation 246,808 336,334 354,169 17,835
Debt Service 2,177,700 2,175,900 2,194,650 18,750
Subtotal - $ 11,650,630 - $ 7,298,334 - $ 6,729,476 $ (568,858)
Total 139.24 $ 28,516,089 126.12 $ 24,747,041 126.37 $ 24,577,098 0.25 $ (169,943)
200 City of Boulder 2012 Annual Budget
2012 ANNUAL BUDGET
PARKS AND RECREATION
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
EXPENDITURE BY C -
Personnel $ 11,905,036 $ 11,955,857 $ 12,430,148 $ 474,291
Operating 4,819,092 4,763,177 4,616,119 (147,058)
Interdepartmental Charges 1,678,964 1,146,973 1,090,718 (56,255)
Capital 7,585,436 4,368,800 3,886,658 (482,142)
Debt Service 2,177, 700 2,175, 900 2,194, 650 18,750
Other Financing 349,861 336,334 358,805 22,471
Total $ 28,516,089 $ 24,747,041 $ 24,577,098 $ (169,943)
e ® 51° e
General 38.00 $ 4,131,390 37.00 $ 4,362,209 37.00 $ 4,404,483 $ 42,274
Lottery - 781,558 - 575,000 - 575,000 -
.25 Cent Sales Tax 16.87 6,281,554 1837 6,393,667 24.37 6,724,421 6.00 330,754
Recreation Activity 74.87 10,012,174 63.25 10,053,447 56.50 9,582,543 (6.75) (470,904)
Permanent Parks and Recreation 9.50 7,309,413 7.50 3,362,718 8.50 3,290,651 1.00 (72,067)
Total 139.24 $ 28,516,089 126.12 $ 24,747,041 126.37 $ 24,577,098 0.25 $ (169,943)
City of Boulder 2012 Annual Budget 201
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City of Boulder
LIBRARY AND ARTS
2012 Annual Budget
$7,863,051
The mission of the Boulder Public Library is to enhance the personal and professional growth of
Boulder residents and contribute to the development and sustainability of an engaged
community through free access to ideas, information, cultural experiences and educational
opportunities.
The mission of the Boulder Arts Commission is to.,
• Further the development of a dynamic arts community through encouraging artistic
innovation, collaboration, public art and organizational stability;
• Increase awareness of, participation in, and access to the arts as a community-wide
resource;
• Promote multicultural expression and participation in the arts through support of
diverse ethnic cultures and artistic aesthetic;
• Create opportunities for Boulder artists and arts organizations to participate
successfully in their communities; to act as an advocate on behalf of the arts in the
public and private sectors; and
• Foster a creative cultural climate in the community.
Library and Arts
Administration Arts Literacy, Outreach Public Services
and Programming
Department Overview
Administration
Administration is comprised of the office of the director, general administrative
functions, such as project/contract management and long-range planning,
acquisitions, budget and accounts payable, public information, computer
_40~A~ City of Boulder 2012 Annual Budget 203
Library and Arts 2012 Budget
technology support and the digital branch library, the integrated library system,
facilities maintenance, and administrative support for the Library Commission.
Arts
• The Arts Division includes administration and oversight of the Dance Bridge and
Arts Resource, community art grants, support for the Dairy Center for the Arts
and The Boulder Museum of Contemporary Art, and administrative support for
the Arts Commission.
Literacy, Outreach and Programming
• Literacy, Outreach and Programming is comprised of programming and events
for the library system, adult and family literacy services, multi-cultural outreach,
focused programming and outreach for youth, the homebound delivery program,
and volunteer services.
Public Services
• Public Services includes basic library services such as reference, reader's
advisory, youth services, access to library materials and electronic resources like
e-books and informational databases, holds and Prospector, neighborhood
branch library services, and access to the Carnegie Library for Local History.
Department Budget
2010 2011 2012
Actual Approved Approved
Administration 20.00 19.25 19.25
Arts 0.50 0.50 1.00
Literacy, Outreach and
Programming 7.11 7.11 7.80
Public Services 50.34 50.09 49.08
TOTAL STAFFING 77.95 76.95 77.13
Administration $ 2,128,901 $ 2,163,737 $ 2,425,358
Arts 322,448 381,751 387,946
Literacy, Outreach and
Programming 566,907 579,476 624,981
Public Services 4,323,548 4,437,020 4,424,765
TOTAL EXPENDITURE $ 7,341,804 $ 7,561,984 $ 7,863,051
General $ 499,271 $ 512,673 $ 543,084
Library 6,892,533 7,049,311 7,319,967
TOTAL FUNDING $ 7,391,804 $ 7,561,984 $ 7,863,051
204 City of Boulder 2012 Annual Budget ?~4
Library and Arts 2012 Budget
Accomplishments
• Boulder Arts Commission awarded 80 grants in the, totaling $175,458 to support the
arts in Boulder;
• BoulderReads! provided 3,440 learn-to-read tutoring sessions for 1 93 adults;
• Boulder Library Foundation donated $127,500 to fund programs for 56,000 Boulder
Public Library patrons; and
• Boulder Public Library added 1,130 downloadable e-book titles to the materials
collection, increasing patron access to over 55,000 electronic resources.
Key Initiatives for 2012
• Update City of Boulder Cultural Master Plan;
• Update Boulder Public Library Master Plan;
• Introduce library/arts electronic newsletter; and
• Implement Radio Frequency Identification system (RFID), a technology using materials
tagging and scanning that allows for self-checkout; efficient collection inventory,
improved materials security, and the reduction of repetitive staff tasks.
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budgeted Budget Change FTE FTE Change
Addition of grant
funded positions $ $ 57,509 $ 57,509 0.00 1.00 1.00
TOTAL CHANGES $ 57,509 1.00
City of Boulder 2012 Annual Budget 205
2012 ANNUAL BUDGET
LIBRARY AND ARTS
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITME SY PROGRAM
Administration
Department Administration 12.75 $ 1,128,975 12.00 $ 1,052,759 12.00 $ 1,163,081 $ 110,322
Integrated Library System 1.00 84,811 1.00 152,714 1.00 146,214 (6,500)
Library Innovation and Technology 3.25 373,551 3.25 379,754 3.25 538,210 158,456
Library Facility and Asset
Maintenance 3.00 541,564 3.00 578,510 3.00 577,853 (657)
Subtotal 20.00 $ 2,128,901 19.25 $ 2,163,737 19.25 $ 2,425,358 $ 261,621
Arts
Dance Bridge - $ 21,563 - $ 23,176 0.50 $ 28,949 0.50 5,773
Grants: Arts/Business Collaborative - 54,208 - 54,208 - -
Grants: Arts-in-Education 38,864 46,478 46,478
Grants: Major 86,417 - 77,494 - 77,494 -
Grants: Mini 20,295 - 26,408 26,408 -
Grants: Theatre - 22,909 - 16,646 - 16,646 -
Grants: Art Resource 0.50 26,458 0.50 31,401 0.50 31,823 422
Support: Boulder Museum of
Contemporary Art (BMoCA) - 46,392 - 46,392 - 46,392 -
Support: Dairy Center for the Arts - 59,548 - 59,548 - 59,548 - -
Subtotal 0.50 $ 322,448 0.50 $ 381,751 1.00 $ 387,946 0.50 $ 6,195
Literacy, Outreach and Programming
BoulderReads! Adult and Family
Literacy Services 2.00 $ 186,143 2.00 $ 189,414 2.50 $ 217,084 0.50 $ 27,670
Main Library: Children's
Programming & Outreach 0.30 17,094 0.30 18,324 0.30 18,860 - 535
Main Library: Multi-Cultural Outreach 1.00 84,895 1.00 85,143 1.00 86,508 1,365
Main Library: Programming and
Events 1.80 138,286 1.80 144,911 1.80 142,905 (2,006)
Main Library: Special Services &
Homebound Delivery 0.75 54,226 0.75 54,567 0.75 59,104 - 4,537
Main Library: Teen
Space/Programming 0.56 34,845 0.56 33,429 0.75 46,267 0.19 12,837
Meadows Branch Library:
Programming & Events 0.10 7,334 0.10 7,495 0.10 7,492 - (3)
Reynolds Branch Library:
Programming & Events 0.10 7,334 0.10 7,495 0.10 7,492 (3)
Volunteer Services 0.50 36,751 0.50 38,697 0.50 39,269 - 572
Subtotal 7.11 $ 566,907 7.11 $ 579,476 7.80 $ 624,981 0.69 $ 45,505
Public Services
Carnegie Library: Facility and
Archival Functions 1.25 $ 122,121 1.25 $ 111,282 1.25 $ 113,912 - $ 2,630
Carnegie Library: Public Service 0.75 60,138 0.75 59,642 1.25 91,991 0.50 32,350
Main Library: Core Public Services
and Facility 37.03 3,247,749 37.03 3,371,457 35.52 3,309,636 (1.51) (61,821)
Meadows Branch Library: Core
Public Services & Facility 4.88 386,233 4.38 358,842 4.28 365,038 (0.10) 6,196
Prospector 1.75 136,006 1.75 155,503 1.75 153,393 - (2,110)
Reynolds Branch Library: Core
Public Services & Facility 4.68 371,302 4.93 380,295 5.03 390,796 0.10 10,501
Subtotal 50.34 $ 4,323,548 50.09 $ 4,437,020 49.08 $ 4,424,765 (1.01) $ (12,256)
Total 77.95 $ 7,341,804 76.95 $ 7,561,984 77.13 $ 7,863,051 0.18 $ 301,066
206 City of Boulder 2012 Annual Budget
2012 ANNUAL BUDGET
LIBRARY AND ARTS
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
EXPENDITURE - CATEGORY
Personnel $ 4,956,996 $ 5,148,711 $ 5,196,066 $ 47,354
Operating 2,001,403 2,118,814 2,199,935 81,121
Interdepartmental Charges 343,592 294,459 467,050 172,591
Capital 2,113 - - -
Other Financing 37,700 - - -
Total $ 7,341,804 $ 7,561,984 $ 7,863,051 $ 301,066
jGM
General 1.50 $ 499,271 1.50 $ 512,673 2.00 $ 543,084 0.50 $ 30,410
Library 76.45 6,892,533 75.45 7,049,311 75.13 7,319,967 (0.32) 270,656
Total 77.95 $ 7,391,804 76.95 $ 7,561,984 77.13 $ 7,863,051 0.18 $ 301,066
City of Boulder 2012 Annual Budget 207
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City of Boulder
OPEN SPACE AND MOUNTAIN PARKS
2012 Annual Budget
$26,628,154
The mission of the Open Space and Mountain Parks Department (OSMP) is to preserve and
protect the natural environment and land resources that characterize Boulder. The department
fosters appreciation and uses that sustain the natural values of the land for current and future
generations.
Open Space and Mountain Parks
Administration Land and Visitor Real Estate and Resources System
Services Central Services Services
Department Overview
Administration
• Administration provides direction and oversight of OSMP;
• The workgroup provides communication and public process management; and
• Administration also provides support services including Open Space Board of
Trustees (OSBT) support, voice and sight dog tag and permit administration, and
front office services.
Real Estate and Central Services
• Real Estate Services acquires land interests for open space purposes, manages
easement requests, resolves boundary disputes, and manages leases;
• The workgroup also provides real estate services for other city departments
including land acquisitions, easements and rights of way;
• Financial Services Management workgroup carries out budget preparation and
analysis, purchasing, contracts, cash management, and parking fee and
timesheet database management; and
• Cultural Resource Management oversees the inventory and preservation of
cultural sites on OSMP land.
-40~A~ City of Boulder 2012 Annual Budget 209
Open Space and Mountain Parks 2012 Budget
Land and Visitor Services
• Land and Visitor Services manage and maintain OSMP's:
o Agricultural, water, road and building assets;
o Trails, trailheads and access points; and
o Equipment and vehicle assets.
• The workgroup also manages and administers OSMP's junior Ranger Program
and Community connections, including education, outreach, and individual and
group volunteers and volunteer projects.
Resource System Services
• This workgroup's Ranger/ Naturalist, Environmental Planning, Ecological Systems,
and Resource Information units implements programs supporting the city's
ecological resource sustainability.
Department Budget
2010 2011 2012
Actual Approved Approved
Administration 14.46 13.46 14.46
Real Estate and Central Services 7.91 6.88 5.86
Land and Visitor Services 31.91 29.40 30.38
Resource System Services 36.22 35.85 38.90
TOTAL STAFFING 90.50 85.60 89.60
L -A
Administration $ 1,308,632 $ 1,632,379 $ 1,824,975
Real Estate Services Central Services 744,153 744,131 651,998
Land and Visitor Services 3,830,369 3,776,702 4,21 3,276
Resource System Services 3,946,464 4,093,166 4,186,233
Capital Improvement Program, Cost
Allocations and Debt Service 13,187,065 15,209,290 1 5,751 ,672
TOTAL EXPENDITURE $ 23,016,683 $ 25,455,668 $ 26,628,1 54
General $ 151,681 $ 142,602 $ 145,514
Lottery 340,524 425,000 425,000
Open Space and Mountain Parks 22,524,478 24,888,066 26,057,640
TOTAL FUNDING $ 23,016,683 $ 25,455,668 $ 26,628,1 54
210 City of Boulder 2012 Annual Budget
Open Space and Mountain Parks 2012 Budget
Accomplishments
• City Council approved the West Trail Study Area (TSA) Plan. Following a thorough
community process, the Council reviewed and approved the West TSA Plan in March
201 1 ;
• Implemented the West TSA Plan using allocations of approximately $700,000 in CIP
funding;
• Initiation of the first organic vegetable farm on OSMP land to produce food for local
consumption;
• Mallory Cave bat protection gate installation, which was needed to prevent the
spread of disease to the bat population;
• Acquisition of the Weiser property in east Boulder, a high value site because of its
natural resources;
• Acquisition of the Schnell property up Boulder Canyon, a site with ecological value
that is necessary to accomplish the West TSA Plan;
• Repair and stabilization of the McGilvery cabin and the Fox barn, structures that are
culturally significant in the OSMP system; and
• Implementation of the dog licensing program, previously administered by the
Boulder Valley Humane Society, which announced that it would end its participation
at the end of 2010. OSMP implemented the program in 201 1 .
Key Initiatives for 2012
• Further implementation of the West TSA Plan: this effort will be the priority for the
Department;
• Chapman Drive repair and stabilization, for which an engineering study was
conducted in 201 1 ;
• An underpass of State Highway 93 at the Community Ditch Trail: Boulder County
and the Colorado Department of Transportation are widening the highway and OSMP
will be taking advantage of the timing of this project to construct the underpass; and
• The South Boulder Creek Instream flow project: an ongoing project to implement a
mitigation plan addressing aquatic resource impacts from the expansion of Gross
Reservoir. The project completion date is based on Denver Water's projection that it
will begin construction of the expanded reservoir in 2016.
City of Boulder 2012 Annual Budget 211
Open Space and Mountain Parks 2012 Budget
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budgeted Budget Change FTE FTE Change
TIM=
Extension of Fixed
Term Visitor Master
Plan
Implementation
Coordinator $ 113,268 $ 113,268 $ - 1.00 1.00 0.00
OSMP Community
Outreach 152,748 194,600 41,852 0.00 0.00 0.00
Develop
Department
electronic filing 20,000 20,000 0.00 0.00 0.00
Ranger stand-by pay - 30,000 30,000 0.00 0.00 0.00
Additional seasonal
trail crew 154,000 350,000 196,000 0.00 0.00 0.00
Fixed Term Trails
Contract and Project
Manager - 66,000 66,000 0.00 1.00 1.00
Additional trailhead
seasonal 54,000 71,000 17,000 0.00 0.00 0.00
Truck and trailer to
haul backhoe 40,000 40,000 0.00 0.00 0.00
Tree removal and
trimming - 15,000 15,000 0.00 0.00 0.00
Additional
Restoration
Seasonal (2) 67,200 100,800 33,600 0.00 0.00 0.00
Additional Forest
Management
seasonal 104,400 121,200 16,800 0.00 0.00 0.00
Additional Wildlife
Seasonal 67,200 84,000 16,800 0.00 0.00 0.00
Additional Rangers - 200,000 200,000 0.00 3.00 3.00
TOTAL CHANGES $ 693,052 4.00
212 City of Boulder 2012 Annual Budget`
2012 ANNUAL BUDGET
OPEN SPACE AND MOUNTAIN PARKS
Variance -
2011 Approved to 2012
2010 Actual 2011 Approved 2012 Approved Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
s a` ~ e
Administration
Department Administration 13.45 $ 1,218,599 12.45 $ 1,548,199 13.45 $ 1,726,381 1.00 $ 178,182
Dog Tag, Permit and Facility Leasing
Programs' 1.01 90,033 1.01 84,180 1.01 98,594 (0.00) 147414
Subtotal 14.46 $ 1,308,632 13.46 $ 1,632,379 14.46 $ 1,824,975 1.00 $ 192,596
Real Estate and Central Services
Cultural Resources Program 1.01 $ 110,777 1.01 $ 119,009 1.01 $ 110,650 (0.00) $ (8,359)
Conservation Easement Compliance 1.01 99,665 1.01 103,598 1.01 112,244 (0.00) 8,646
Real Estate Acquisition OSMP 2.27 190,385 1.77 189,461 1.26 141,795 (0.51) (47,666)
Real Estate Services to OSMP 2.27 190,385 1.77 189,461 1.26 141,795 (0.51) (47,666)
Real Estate Services to General Fund 1.34 152,943 1.32 142,602 1.32 145,514 2,912
Subtotal 7.91 $ 744,153 6.88 $ 744,131 5.86 $ 651,998 (1.02) $ (92,133)
Land and Visitor Services
Agricultural land management 2.09 $ 322,462 2.10 $ 323,241 2.03 $ 257,450 (0.07) $ (65,791)
Community Services 7.85 789,121 7.34 842,662 8.41 947,773 1.07 105,111
Facility Management 5.23 720,686 5.25 802,673 5.24 861,474 (0.01) 58,801
Junior Rangers 0.52 259,248 0.53 268,578 0.53 259,195 0.00 (9,383)
Rapid Response 1.05 91,116 1.05 87,756 1.04 102,730 (0.01) 14,974
Signs 2.09 234,271 2.10 220,795 2.10 286,639 (0.00) 65,844
Trail Maintenance and Construction 6.80 567,148 4.73 498,410 4.73 732,461 0.00 234,051
Trailhead Maintenance and Construction 4.19 535,549 4.20 425,849 4.20 474,633 (0.00) 48,784
Water Rights Administration 2.09 310,768 2.10 306,739 2.10 290,921 (0.00) (15,818)
Subtotal 31.91 $ 3,830,369 29.40 $ 3,776,702 30.38 $ 4,213,276 0.98 $ 436,574
Resource System Services
Ecological Restoration Program 1.53 $ 166,122 1.53 $ 171,322 1.53 $ 204,102 (0.00) $ 32,780
Forest Ecosystem Management Program 1.22 172,595 1.22 182,573 1.22 179,789 (0.00) (2,784)
Grassland Ecosystem Management Program 0.90 130,420 0.90 138,286 0.91 124,891 0.01 (13,395)
Integrated Pest Management 1.99 266,193 1.99 280,235 2.01 253,844 0.02 (26,391)
Monitoring & Visitation Studies 3.13 296,130 3.13 271,746 3.13 275,052 (0.00) 3,306
Payments to Fire Districts - 78,030 - 78,030 - 78,030 - -
Ranger Naturalist Services 14.59 1,223,965 14.66 1,392,638 17.69 1,665,482 3.03 272,844
Regional, Master, and Related Planning and
Plan Implementation Coordination 4.17 602,620 4.18 578,608 4.18 500,513 0.00 (78,095)
Resource Information Services 4.17 429,659 3.65 403,131 3.65 355,150 (0.00) (47,981)
Wetland and Aquatic Management Program 1.22 153,053 1.22 160,198 1.22 141,458 (0.00) (18,740)
Wildlife and Habitats 3.30 427,678 3.36 436,398 3.36 407,922 (0.00) (28,476)
Subtotal 36.22 $ 3,946,464 35.85 $ 4,093,166 38.90 $ 4,186,233 3.05 $ 93,067
Capital Improvement Program, Cost
Allocations and Debt Service
Capital Improvement Program $ 2,025,299 $ 2,747,165 $ 6,085,000 $ 3,337,835
Cost Allocation 987,358 1,018,953 1,070,853 51,900
Debt Service 10,174,408 11,443,172 8,595,819 (2,847,353)
Subtotal $ 13,187,065 $ 15,209,290 $ 15,751,672 $ 542,382
Total 90.50 $ 23,016,683 85.60 $ 25,455,668 89.60 $ 26,628,154 4.00 $ 1,172,486
•
1574-Z MaINII
Personnel $ 7,632,020 $ 7,839,623 $ 8,203,761 $ 364,138
Operating 1,514,164 1,596,522 1,950,666 354,144
Interdepartmental Charges 683,434 722,554 722,055 (499)
Capital 2,025,299 2,834,844 67085,000 3,2507156
Debt Service 10,174,408 11,443,172 8.595,819 (2,847.353)
Other Financing 987,358 1,018,953 1,070,853 51,900
Total $ 23,016,683 $ 25,455,668 $ 26,628,154 $ 1,172,486
City of Boulder 2012 Annual Budget 213
2012 ANNUAL BUDGET
OPEN SPACE AND MOUNTAIN PARKS
Variance -
2011 Approved to 2012
2010 Actual 2011 Approved 2012 Approved Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
® A o
General 1.32 $ 151,681 1.32 $ 142,602 1.32 $ 145,514 $ 2,912
Lottery - $ 340,524 - 425,000 - 425,000 - -
Open Space and Mountain Parks 89.18 $ 22,524,478 84.28 24,888,066 88.28 26,057,640 4.00 1,1697574
Total 90.50 $ 23,016,683 85.60 $ 25,455,668 89.60 $ 26,628,154 4.00 $ 1,172,486
Note:
'Dag Licensing transfers from Open Space and Mountain Parks to Finance in 2012.
214 City of Boulder 2012 Annual Budget
City of Boulder
HOUSING AND HUMAN SERVICES
2012 Annual Budget
$12,188,278
The mission of the Housing and Human Services Department is to create a healthy, socially
thriving and inclusive community by providing and supporting housing and human services to
Boulder residents in need.
Housing and Human Services
Administration Children, Youth Housing Senior Services
and Families
Community Relations Human Services Policy
and Human Rights and Planning
Department Overview
Department Administration
• Department Administration includes Department Director, administrative analyst
(budget), and administrator.
Children, Youth and Families
• Children, Youth and Families includes direct services, funding and regional
development and coordination of programs for children, and youth and families
programs (child care subsidies - certificate program, child care provider
professional development - recruitment and training program, school based
services in elementary and high schools - Family Resource Schools and
Prevention and Intervention Program, Youth Opportunities Program, Community
Mediation, and Circles Program).
City of Boulder 2012 Annual Budget 1 5
2
Housing and Human Services
Community Relations and Human Rights
• Community Relations and Human Rights includes Office of Human rights, which
enforces the Human Rights and Failure to Pay Wages Ordinances, Human
Relations Commission, Immigrant Advisory Committee, and community relations.
Housing
• Housing includes implementation of the city's Inclusionary Housing Ordinance,
housing planning and policy development, development review, community
funding (Housing, Community Development Block Grant, HOME Consortium),
Homeownership Program and asset management.
Human Services Policy and Planning
• Human Services Policy and Planning includes Human Services Fund, human
services city and regional planning (Human Services Strategic Plan, Ten Year Plan
to Address Homelessness, Master Plan update) and social policy development.
Senior Services
• Senior Services includes management of two senior facilities, case management,
resource and referral for services to community agencies, well-being classes and
programs, regional coordination of county-wide senior strategic plan and Food
Tax Rebate Program.
Department Budget
2010 2011 2012
Actual Approved Approved
Administration 3.65 2.65 2.65
Children, Youth and Families 24.40 22.50 15.91
Community Relations and Human
Rights 1.50 2.25 2.25
Housing 13.74 12.96 12.85
Human Services Policy and
Planning 2.75 2.75 2.75
Senior Services 10.06 10.28 10.32
TOTAL STAFFING 56.10 53.39 46.73
216 City of Boulder 2012 Annual Budget
Housing and Human Services
Administration $ 375,513 $ 442,580 $ 414,432
Children, Youth and Families 3,015,709 2,576,221 2,338,229
Community Relations and Human
Rights 192,682 291,427 287,005
Housing 8,387,463 6,252,318 5,575,825
Human Services Policy and
Planning 2,313,880 2,366,638 2,395,962
Senior Services 1,010,814 1,036,134 1,049,402
Cost Allocation, Transfers and
Debt Service 337,246 121,649 127,422
TOTAL EXPENDITURE $ 15,633,306 $ 13,086,967 $ 12,188,278
General] $ 7,638,912 $ 6,728,550 $ 6,521,092
Affordable Housing 4,042,571 2,032,327 1,529,202
Community Housing Assistance
Program 1,648,845 1,976,090 2,194,540
Community Development Block Grant 1,393,086 1,000,000 810,497
HOME Investment Partnership Grant2 909,892 1,350,000 1,132,947
TOTAL FUNDING $ 15,633,306 $ 13,086,967 $ 12,188,278
'The general fund budget includes external grants to the Children, Youth and Families Division of $869,189 in 2011 and $592,752 in
2012.
2The city entered into a county-wide HOME consortium in 2007, the HOME budget includes allocations that pass through the city directly
to other communities within the consortium of approximately $560,000 in 2011 and $530,000 in 2012.
Accomplishments
• Evaluated Affordable Housing Task Force program goals, outcomes and development of
recommendations to the City Council;
• Updated and adopted IH Administrative Regulations;
• Completed study of homeowner association fees for affordable homes;
• Updated housing and community funding policies and procedures;
• Updated Inclusionary Housing Rental Policies;
• Completed Echo House rehabilitation (city owned property; long term lease to
Emergency Family Assistance Association);
• Developed and implemented Municipal Action for Immigrant Integration project in
collaboration with National League of Cities;
• Prepared BVSD/Mapleton Project for City Council approval of EET funding;
• Coordinated development of severe weather triggers for homeless day shelter with
service providers; ongoing work with service provider coordination;
• Launched on-line, universal funding application for non-profit human services funding
with Boulder County, United Way, City of Longmont;
City of Boulder 2012 Annual Budget 217
Housing and Human Services
• Completed additional County-wide human services strategic plan assessment of
community priorities and indicators;
• Developed county-wide funding partnership with city of Longmont, Boulder County DA
and CU to handle eviction mediations at district court hearings;
• Completed homeless youth shelter assessment;
• Completed city-wide funding assessment of children and youth programs;
• Spun off successful Early Childhood Council of Boulder County as private, non-profit
after ten years incubation in the City;
• Funded and implemented Circles Project for City of Boulder (anti-poverty program); and
• Provided senior tax aide program in partnership with AARP.
Key Initiatives for 2012
• Implementation of Affordable Housing Task Force recommendations to City Council;
• Inclusionary Housing Rental Policy update;
• Mobile Home Park Strategy;
• Boulder junction implementation and city owned site study session;
• Ten Year Plan on Homelessness - implementation;
• Homeless Service Provider Coordination Plan - development and implementation;
• Mapleton Project implementation; and
• HHS Master Plan Update planning.
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FTE
Budget Budget Change FTE FTE Change
COMMUNITY DEVELOPMENT BLOCK GRANT
Reduction in
Federal Funding for
Affordable Housing
and Community
Development $1,000,000 $ 810,480 $(189,520)
•
Reduction in
Federal Funding for
Affordable Housing
and Community
Development $1,350,000 $ 1,132,947 $(217,053)
TOTAL CHANGES $(406,573)
218 City of Boulder 2012 Annual Budget s°
2012 ANNUAL BUDGET
HOUSING AND HUMAN SERVICES
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard tan ar Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STA"G AND EXPENDITURE n O - - -
Administration
Department Administration 3.65 $ 375,513 2.65 $ 442,580 2.65 $ 414,432 $ (28,148)
Subtotal 3.65 $ 375,513 2.65 $ 442,580 2.65 $ 414,432 $ (28,148)
Children, Youth and Families
Prevention and Intervention 1.59 $ 116,857 6.27 $ 479,832 0.41 $ 439,240 (5.86) $ (40,592)
Family Resource Schools 3.32 500,492 5.03 581,271 6.03 664,225 1.00 82,954
Community Mediation 2.91 192,136 2.61 202,348 2.65 207,892 0.04 5,544
Early Care and Education Council of
Boulder County' 2.62 475,321 3.14 420,436 - - (3.14) (420,436)
Childcare Recruitment and Training 5.50 793,598 1.04 96,169 1.45 128,114 0.41 31,945
Childcare Subsidy and Referral 6.36 530,956 2.65 480,150 2.91 526,559 0.26 46,409
Youth Opportunities Program 2.10 406,348 1.76 316,015 2.46 372,199 0.70 56,184
Subtotal 24.40 $ 3,015,709 22.50 $ 2,576,221 15.91 $ 2,338,229 (6.59) $ (237,992)
Community Relations and Human
Rights
Community Relations 1.00 $ 31,003 1.25 $ 179,578 1.25 $ 172,751 $ (6,827)
Office of Human Rights 0.50 161,680 1.00 111,849 1.00 114,254 2,405
Subtotal 1.50 $ 192,682 2.25 $ 291,427 2.25 $ 287,005 $ (4,422)
Housing
Affordable Housing Planning and
Development Review 1.15 $ 55,344 0.95 $ 81,695 0.81 $ 75,444 (0.15) $ (6,250)
Asset Management and Monitoring 2.08 138,849 2.08 170,236 2.18 181,363 0.09 11,128
Funding: Community Development 0.45 357,704 0.45 369,717 0.46 311,512 0.01 (58,205)
Funding: Very Low Income 0.58 1,620,154 0.58 1,011,709 1.07 929,520 0.49 (82,189)
Funding: Low to Moderate Income 1.50 5,423,995 1.50 3,219,029 2.42 3,085,448 0.92 (133,581)
Funding: Private Activity Bond
Program - - - - - - -
HOME Consortium 0.33 425,517 0.33 679,640 0.34 569,594 0.01 (110,047)
Homeownership Programs 5.76 267,509 5.37 574,795 4.01 286,623 (1.36) (288,173)
Housing Planning and Project
Management 1.90 98,389 1.70 145,498 1.57 136,322 (0.13) (9,176)
Subtotal 13.74 $ 8,387,463 12.96 $ 6,252,318 12.85 $ 5,575,825 (0.11) $ (676,493)
Human Services Policy and Planning
Human Services Fund: Prevention
and Intervention 0.50 $ 630,727 0.49 $ 635,628 0.53 $ 640,483 0.04 $ 4,855
Human services Fund: Safety Net 1.25 1,623,255 1.26 1,635,868 0.53 1,567,206 (0.74) (68,662)
Human Services Policy Development,
Planning and Project Management 1.00 59,898 1.00 95,142 1.70 188,274 0.70 93,132
Subtotal 2.75 $ 2,313,880 2.75 $ 2,366,638 2.75 $ 2,395,962 - $ 29,324
Senior Services
Food Tax Rebate Program - $ 16,757 0.27 $ 23,982 0.37 $ 23,286 0.10 $ (696)
Senior Centers 4.72 407,138 4.71 454,598 4.39 429,008 (0.32) (25,590)
Senior Resources 3.07 277,883 3.05 244,488 3.22 253,100 0.17 8,612
Seniors Health & Wellness 1.25 78,605 1.23 115,024 0.93 100,532 (0.30) (14,492)
Seniors Nutrition - 85,418 - 76,817 0.06 93,206 0.06 16,389
Seniors Social Programs 1.02 145,014 1.02 121,225 1.35 150,270 0.33 29,045
Subtotal 10.06 $ 1,010,814 10.28 $ 1,036,134 10.32 $ 1,049,402 0.04 $ 13,268
,fks City of Boulder 2012 Annual Budget 219
2012 ANNUAL BUDGET
HOUSING AND HUMAN SERVICES
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard tan ar Standard
FTE Amount FTE Amount FTE Amount FTE Amount
Cost Allocation, Transfers and Debt
Service
Cost Allocation and Transfers $ 117,888 $ 121,649 $ 127,422 $ 5,773
Debt Service 219,358 - - -
Subtotal $ 337,246 $ 121,649 $ 127,422 $ 5,773
Total 56.10 $ 15,633,306 53.39 $ 13,086,967 46.73 $ 12,188,278 (6.66) $ (898,689)
Lzt ,rn 1(d~LL~acQs9u~~'~ ~i Eai°~
A
Personnel $ 3,833,174 $ 4,098,450 $ 3,677,037 $ (421,413)
Operating 11, 327,251 8,693,697 8,216,564 (477,133)
Interdepartmental Charges 135,635 173,171 167,256 (5,915)
Debt Service 219,358 - - -
Other Financing 117,888 121,649 127,422 5,773
Total $ 15,633,306 $ 13,086,967 $ 12,188,278 $ (898,689)
F 7F
Generale 41.34 $ 7,638,912 39.39 $ 6,728,550 33.16 $ 6,521,092 (6.23) $ (207,458)
Affordable Housing 4.88 4,042,571 4.38 2,032,327 4.03 1,529,202 (0.35) (503,125)
Community Housing Assistance
Program 4.62 1,648,845 4.35 1,976,090 5.13 2,194,540 078 218,450
Community Development Block Grant 4.06 1,393,086 4.07 1,000,000 3.46 810,497 (0.61) (189,503)
HOME Investment Partnership Grant3 1.20 909,892 120 1,350,000 0.95 1,132,947 (0.25) (217,053)
Total 56.10 $ 15,633,306 53.39 $ 13,086,967 46.73 $ 12,188,278 (6.66) $ (898,689)
Notes:
'City fiscal agency for the Early Childhood Council of Boulder County (ECCBC) ended with ECCBC becoming a stand alone 501c3 and move to Foothills United
Way; this reflects a budget reduction of $420,436 from 2011 to 2012.
2The general fund budget includes external grants to the Children, Youth and Families Division of $869,189 in 2011 and $592,752 in 2012.
3The city entered into a county-wide HOME consortium in 2007; the HOME budget includes allocations that pass through the city directly to other communities within
the consortium of approximately $560,000 in 2011 and $530,000 in 2012.
220 City of Boulder 2012 Annual Budget
City of Boulder
COMMUNITY PLANNING AND SUSTAINABILITY
2012 Annual Budget
$7,643,970
The mission of the Department of Community Planning and Sustainability is to develop and
implement the desired long-term future of the natural and built environments in the City of
Boulder by:
• Working with the Boulder community to articulate a shared vision for the city's future;
• Promoting long-term Sustainability and community quality through comprehensive,
strategic planning and application of the community's values and sustainability
principles in guiding new development and redevelopment in the city;
• Engaging the community to promote education and action for community sustainability,•
and
• Supporting others in the city organization and community to carry out their mission in
service of the community's planning and sustainability goals.
Community Planning and
Sustainability
Office of the
Executive Director
Comprehensive Local Environmental Land Use Review
Planning Action
Administration Information
Resources
4k%: City of Boulder 2012 Annual Budget 221
Community Planning and Sustainability
Department Overview
Office of the Executive Director
• The Office of the Executive Director incorporates key leadership, administrative
and coordination functions related to planning and sustainability initiatives. In
addition to the Executive Director and Deputy Director positions that manage the
department's five work groups and share management of the city's Planning and
Development Services (P&DS) function with Public Works, the office includes the
city's Economic Vitality Coordinator and Regional Sustainability Coordinator.
Administration
• Administration provides administrative, financial and communication services to
both internal and external customers by administering and providing support to
the department's programs and projects.
Information Resources
• Information Resources provides services that utilize technology to streamline
and automate business functions. This includes LandLink system administration,
geographic information system (GIS) services, records, research and reporting
services. These services make information more readily available to customers in
a clear and concise manner that improve services and assist staff in achieving
work plan goals.
Comprehensive Planning
• Comprehensive Planning leads planning and policy development projects and
programs. It includes long range planning, urban design, historic preservation
and ecological planning. The division develops and implements the Boulder
Valley Comprehensive Plan, prepares area plans and other special planning
efforts, manages the historic preservation program, and coordinates the urban
wildlife management and integrated pest management programs.
Land Use Review
• The Land Use Review group provides development review and zoning
administration services for the community and P&DS customers, ensuring
consistent application of city regulations and policies in both "by right" and
discretionary review projects. The group also coordinates regular updates to the
city's land use code and development regulations and oversees annexation
processes.
Local Environmental Action
• The Local Environmental Action Division (LEAD) develops policies, programs and
support services to help Boulder residents and businesses understand and
implement energy efficiency and waste reduction initiatives. LEAD also supports
zero waste and energy efficiency efforts within the city organization and works
with key community partners to advance environmental sustainability throughout
the Boulder community and beyond.
222 City of Boulder 2012 Annual Budget
Community Planning and Sustainability
Department Budget
2010 2011 2012
Actual Approved Approved
Office of the Executive Director 3.00 3.00 4.00
Administration 4.57 4.86 5.98
Comprehensive Planning 7.50 7.90 7.90
Information Resources 2.90 2.90 3.58
Land Use Review 9.25 9.25 10.00
Local Environmental Action
Division 9.00 9.00 9.25
TOTAL PERSONNEL 36.22 36.91 40.71
Office of the Executive Director $ 826,629 $ 945,589 $ 1,120,152
Administration $539,736 $551,264 $647,589
Comprehensive Planning 897,184 958,113 1,019,357
Information Resources 344,323 352,768 398,633
Land Use Review 826,046 927,638 1,008,03S
Local Environmental Action
Division 2,686,866 2,768,460 2,981,190
Capital Improvement Program,
Cost Allocation and Debt Service 484,733 448,456 469,014
TOTAL EXPENDITURE $ 6,605,518 $ 6,952,288 $ 7,643,970
FUNDING
General $ 2,031,651 $ 2,268,115 $ 2,423,557
Planning and Development
Services 3,097,774 3,114,443 3,425,083
Climate Action Plan 1,476,093 1,569,730 1,795,330
TOTAL FUNDING $ 6,605,518 $ 6,952,288 $ 7,643,970
City of Boulder 2012 Annual Budget 223
Community Planning and Sustainability
Accomplishments
• Boulder's Energy Future: Staffed and facilitated cross-departmental effort to
articulate and adopt project goals; develop and review baseline data; explore energy
localization options; and develop detailed feasibility plans for a potential local utility
with extensive community outreach and involvement;
• Boulder Valley Comprehensive Plan: Completed 5-year update, with new policies on
sustainable urban form, economic vitality, local food and the planning reserve;
• Boulder junction: Worked with city team, RTD and developers to enhance public
space designs and pursue mixed use project on RTD site, including a new regional
bus facility, restored depot, public plaza, hotel, housing and structured parking;
• Downtown: Completed South of Downtown Area study and processed changes to
downtown zone districts, design guidelines and design review process;
• Uni Hill: Supported cross-departmental efforts for Hill revitalization and worked with
property owners and developers to facilitate $40+ million in new Hill development;
• Integrated Pest Management: Completed comprehensive review of IPM policies and
program operations;
• Medical Marijuana: Developed and implemented new Medical Marijuana regulations,
including implementation of new licensing and review process;
• Zero Waste: Completed installation of zero waste systems in all city facilities and
initiated Zero Waste Master Plan update process;
• SmartRegs: Collaborated with Public Works to implement energy conservation
requirements for residential rental properties, exceeding annual target in first year;
and
• EnergySmart: Piloted and launched new services, completing energy assessments in
over 2,000 residential units and 400 commercial buildings within the city to-date.
Key Initiatives for 2012
• Boulder's Energy Future: Continue to work towards achievement of Boulder's long-
term energy goals following voter decision in November;
• Boulder junction: Continue to guide and invest in implementation of Boulder
junction's transit-oriented development and new public spaces;
• Chautauqua: Work with the Colorado Chautauqua Association to complete a
stewardship framework for collaborative planning and management efforts;
• Energy Efficiency: Evaluate first year of EnergySmart services and SmartRegs
implementation, working with partners to refine/enhance services. Continue to work
with businesses and property owners on efficiency programs for commercial sector;
• Civic Center Area / Market Hall: Initiate planning effort focused on civic center area,
with particular focus on a potential year-round farmers market facility; and
• Tired Buildings: Initiate analysis and policy development for potential new incentive
program to encourage rehabilitation of older commercial and light-industrial spaces.
224 City of Boulder 2012 Annual Budget
Community Planning and Sustainability
Significant Changes Between 2011 and 2012 Budget
2011 2012 Total 2011 2012 FIFE
Bud eted Bud et Change FTE FTE Chan e
GENEM FUND
Add NPE for
consulting related
to Comprehensive
Planning, Economic
Vitality and
Redevelopment
special projects $ $ 75,000 $ 75,000 0.00 0.00 0.00
Add Deputy
Director Position 140,000 140,000 0.00 1.00 1.00
Economic Vitality -
Add on-going
funding for micro-
loan program 50,000 50,000 0.00 0.00 0.00
Ecological Planning
- Reallocate NPE to
permanently fund a
.25 additional FTE
for the Integrated
Pest Management
program (currently
.25 FTE is fixed-
term) 66,000 66,000 0.75 0.75 0.00
Waste Reduction-
Reallocate NPE to
fund a standard .25
FTE Conservation
Coordinator
position 17,600 17,600 0.00 0.25 0.25
Waste Reduction -
Reallocate NPE to
fund an additional
.50FTE Data
Manager position 31,500 31,500 0.00 0.50 0.50
. City of Boulder 2012 Annual Budget 225
Community Planning and Sustainability
•
DMILOPMENT SERVICES FUND
Building Permit
Review and Site
Inspection -
Permanently fund a
standard Landscape
Architect Position
(previously fixed-
term)
$ 82,000 $ 85,000 $ 3,000 1.00 1.00 0.00
Development
Review -Add 1 -0
FTE on a two- year
fixed term basis to
complete updates
to the city's land
use code
82,000 82,000 0.00 1.00 1.00
Land Link
Development and
Information
Tracking System
Replacement
Project-Add 2.0
FTEs on a two year
fixed- term basis to
provide backfill to
existing staff so
they can start the
replacement
project. Funding
will be shared with
PW (66% from PW
and 34% from
CP&S). 42,500 42,500 0.00 0.68 0.68
TOTAL CHANGES S 392,500 3.43
226 City of Boulder 2012 Annual Budget
2012 ANNUAL BUDGET
COMMUNITY PLANNING AND SUSTAINABILITY
Variance -
2011 Approved to
2010 Actual 2011 Approved 2012 Approved 2012 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRM
Business Incentive Programs - $ 127,144 - $ 350,000 - $ 350,000 $
Economic Vitality Program and
Sponsorships 1.00 299,357 1.00 362,850 1.00 280,115 (82,735)
Regional Sustainability 1.60 179,750 1.68 191,925 1.20 162,282 (0.48) (29,643)
Department Administration 2.77 278,472 2.75 284,114 4.02 495,557 1.27 211,443
Comprehensive Planning 5.04 591,270 5.01 603,270 5.14 722,443 0.13 119,173
Ecological Planning 1.06 137,870 1.35 168,316 1.35 183,099 (0.00) 14,783
Historic Preservation 1.73 196,742 1.72 200,728 1.67 206,795 (0.05) 6,067
Base Map Data Maintenance 0.25 23,225 0.25 23,695 0.24 24,412 (0.01) 716
GIS Services 0.43 40,603 0.43 41,426 0.42 42,678 (0.01) 1,252
Building Permit Plan Review and
Issuance (Zoning Compliance) 5.03 555,507 4.99 566,763 5.44 620,019 0.45 53,256
Building Permit Site Inspection 0.89 96,475 0.88 98,430 0.86 101,405 (0.02) 2,975
Development Review 6.58 677,733 6.53 691,465 8.21 865,240 1.68 173,775
Zoning Administration 0.50 48,213 0.49 49,190 0.48 50,677 (0.01) 1,487
Engineering Permits 0.62 60,656 0.62 61,885 0.60 63,755 (0.02) 1,871
Rental Licensing 0.24 20,778 0.24 21,199 0.23 21,840 (0.01) 641
City Organization Sustainability - 41,727 - 62,788 - 62,788 -
Energy Efficiency and Conservation 4.00 1,383,269 4.30 1,487,136 4.30 1,695,330 208,194
Transportation GHG Reductions - 92,824 - 100,000 - 100,000 - -
Waste Reduction 4.50 1,269,171 4.67 1,138,652 5.55 1,126,521 0.88 (12,131)
Cost Allocation and Transfers - 484,733 - 448,456 - 469,014 - 20,558
Total 36.22 $ 6,605,518 36.91 $ 6,952,288 40.71 $ 7,643,970 3.80 $ 691,682
Personnel $ 3,418,350 $ 3,561,175 $ 4,024,615 $ 463,440
Operating 2,483,081 2,720,081 3,012,903 292,822
Interdepartmental Charges 165,413 220,876 136,437 (84,439)
Capital 53,940 1,700 1,000 (700)
Other Financing 484,733 448,456 469,014 20,558
Total $ 6,605,518 $ 6,952,288 $ 7,643,970 $ 691,682
s
~ji
General 8.10 $ 2,031,651 8.65 $ 2,268,115 10.40 $ 2,423,557 1.75 $ 155,442
Planning and Development Services 24.12 3,097,774 23.96 3,114,443 26.01 3,425,083 2.05 310,640
Climate Action Plan 4.00 1,476,093 4.30 1,569,730 4.30 1,795,330 - 225,600
Total 36.22 $ 6,605,518 36.91 $ 6,952,288 40.71 $ 7,643,970 3.80 $ 691,682
City of Boulder 2012 Annual Budget 227
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City of Boulder
FUND FINANCIALS
2012 Annual Budget
w
City of Boulder 2012 Annual Budget 229
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230 City of Boulder 201 2 Annual Budget
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City Of Boulder 2012 AMiual Budget 231
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232 City of Boulder 201 2 Annual Budget
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City Of BOUidel' 2012 AMiual Budget 241
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252 City of Boulder 2012 Annual Budget
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254 City of Boulder 2012 Annual Budget
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City Of BOLllder 201 2 Arnual Sudc?e
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[Tab Placed Here ]
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City of Boulder
FEES, RATES, AND CHARGES
2012 Annual Budget
T
The City of Boulder delivers numerous services to residents and businesses throughout the
year. For certain services, good financial management means that the city should recover its
costs, in part or in full. Most services for which the city charges a fee are considered to be of
special benefit to the resident or business receiving the service. Examples are recreation
activities, building safety inspections, development review, vehicle parking, and wastewater
treatment.
Those services of general benefit to city residents or the business community are provided
without a direct charge for the service. Examples are street maintenance, park maintenance,
police patrol, fire protection, and open space land acquisitions.
Cost recovery practices for the city include a periodic review of the fees charged to determine
whether future year city expenditures on selected services are appropriately offset by the fee
revenue collected from the public. That review often takes place as part of the annual operating
budget.
Each year, city departments face cost pressures in wages and benefits; fuel, utilities, and office
equipment; and building renovation and repair, no different from the budgets of households
and private enterprises. Because of inflation in general prices, good financial management also
recommends that the city include in the annual operating budget an adjustment of fees in line
with inflation. Without inflation adjustments, the city would need to incrementally shift
resources away from current programs to pay for services for residents or businesses receiving
a special benefit.
Purpose of Section
This section will provide a summary accounting of many of the city's 2011 fee schedules and
the adjustments to take effect on January 1, 2012. For some categories of fees, the change to
each fee mirrors the rate of inflation in the general level of prices in the economy.
Fees not charged in 2011 but which are being studied for possible adoption in 2012 or 2013
are also shown. The purpose of the section is to provide a single location in the 2012 Approved
Budget where the impact of new fees on consumers of city services can be found.
City of Boulder 2012 Annual Budget 277
Fees, Rates, and Charges
Changes to Fees by Department
This section provides changes to schedules of selected city fees, rates, and charges for the
following five departments/divisions:
• Downtown and University Hill Management Division /Parking Services (DUHMD/PS)
• Parks & Recreation
• Public Works/ Development & Support Services
• Public Works/Transportation
• Public Works/Utilities
While the city's 1994 Comprehensive Fee Study was not updated in 2011, fees have been
analyzed in specific areas as part of program evaluations. Examples include fee reviews
undertaken in Parks & Recreation and in the Planning & Development Services area/Fund. A
selective fee review strategy will continue during 2012 and 2013. A citywide comprehensive
update to the 1994 study is anticipated to follow the replacement of the Boulder Finance
System (BFS) in 2014.
Downtown University Hill Management District (DUHMD/PS)
• Scheduled Rate Increases for Long-Term Parking and Mall Permits
The DUHMD/PS has included a scheduled biennial rate increase for long-term
parking permits in Downtown garages, Downtown lots, and University Hill lots in its
2012 budget.
As shown in Table 7-1, this change is recommended to keep the city's permit fees
competitive with market rate Downtown and University Hill parking. To adjust the
city's fees, a guiding principle is to set DUHMD/PS rates below those of private
parking facilities. Adopted fee changes also help the two infrastructure districts,
CAGID and UHGID, keep pace with rising costs of personnel, utilities and
maintenance required to provide district services.
Rate increases are also balanced with demand. As of April 201 1 , all garages and lots
have wait lists for long-term parking permits except for 14th/Walnut (Regional
Transit District). DUHMD/PS anticipates that as the commercial real estate outlook
improves, the wait lists will grow and demand for permits will increase.
278 City of Boulder 2012 Annual Budget
Fees, Rates, and Charges
Table 7-1: Downtown and University Hill Management Division /
Parking Services Adopted Fee Changes
Approved 2011 Approved Percent
Level 2012 Level Units Change
Parking Permits
Downtown Garage Long Term Parking Permit $ 265.00 $ 275.00 per permit/per quarter 4%
Dow ntow n Lot Long Term Parking Permit 163.00 170.00 per permit/per quarter 4%
University HIII Lot Long Term Parking Permit 155.00 161.00 per permit/per quarter 4%
Mall Permits/Fees
Mobile Vending Carts $ 1917.00 $ 1970.00 annual fee 3%
Ambulatory/Personal Service Permit 96.00 98.50 monthly fee 3%
Electricity Event Fee 16.50 17.00 per day 3%
Entertaining Vending Permit 13.25 13.50 per month 2%
New sbox on mall 62.00 63.50 annual per box fee 2%
New sbox off mall 89.00 91.50 annual per box fee 3%
Parks & Recreation
• Recreation and Facility Fee Changes (Rental, Membership, and DailyAdmission Fees)
The Parks and Recreation Department administers a schedule of user fees to recover
a share of the cost of providing park and recreation facilities and programs. Parks
and Recreation intends to establish fees using the following approaches:
A. Guiding Principles outlined in the 2010 Recreation Program and Facilities Plan
(RPFP);
B. Membership fee calculations outlined in the department's 2011 budget
submission; and
C. Market rates for comparable facilities.
To implement the RPFP, the department reviews all rental, membership and daily
admission fees. The fee review has the following objectives:
1. Achieve cost recovery goals outlined in the RPFP by setting rental,
membership, and daily fees in the following categories:
a. Daily admission and membership fees for the three recreation centers
b. Daily admission and membership fees for the outdoor pools
c. Daily admission, membership, and boat permit fees for Boulder Reservoir
d. Golf round fees
e. Rental fees for recreation center rooms, indoor and outdoor pools, picnic
areas and mooring spaces at the reservoir, and sports fields
f. Park and shelter rentals
City of Boulder 2012 Annual Budget 279
Fees, Rates, and Charges
2. Increase revenue to further stabilize the Recreation Activity Fund (RAF); and
3. Offset park land maintenance costs.
Some of the existing Parks and Recreation rental fees have not been changed for
over 10 years. When fees are increased, some user groups will be impacted,
including regular patrons of the recreation centers. The department has carefully
monitored how higher fees can impact usage of city facilities.
In 201 1 , the department implemented Council- and PRAB (Parks and Recreation
Advisory Board)-approved increases to daily entry and membership fees for the
three recreation centers and daily admission fees for the outdoor pools and the
Boulder Reservoir. As of June 201 1 , annual pass revenues are down 13% from last
year, yet the number of patron visits across the three centers is only down 5%. It is
difficult to determine the specific cause of the decrease in revenue, as certainly
some decline is expected due to a spike in sales during December of 2010.
Near the end of 2010, the department advertised the upcoming fee changes to allow
patrons the opportunity to pre-purchase passes at 2010 prices, and a large number
of annual passes were sold in December 2010. The department received very little
negative feedback, probably as a result of proactive outreach efforts. Revenues will
continue to be monitored and analyzed to determine the effect of the 2011 fee
increases.
Table 7-2 lists the changes to each fee adopted as part of the 2012 Approved
Budget.
280 City of Boulder 2012 Annual Budget
Fees, Rates, and Charges
Table 7-2: Parks and Recreation Adopted Fee Changes
-O 457
Approved Approved Percent
2011 Level 2012 Level Units Change
Rec Center Daily Admission: Adult $ 6.75 $ 7.00 Per day 4%
Rec Center Daily Admission: Senior 5.00 5.25 Per day 5%
Rec Center Daily Admission: Youth 4.25 4.50 Per day 6%
Rec Center Annual Pass: Adult Resident 532.00 552.00 Per year 4%
Rec Center Annual Pass: Adult Non-Resident 645.00 645.00 Per year 0%
Rec Center Annual Pass: Senior Resident 336.00 353.00 Per year 5%
Rec Center Annual Pass: Senior Non-Resident 424.00 445.00 Per year 5%
Rec Center Annual Pass: Youth Resident 248.00 260.00 Per year 5%
Rec Center Annual Pass: Youth Non-Resident 314.00 330.00 Per year 5%
Youth Basketball Pass 20.00 25.00 Per school year 25%
Rec Center 40 Punch: Adult Resident 216.00 224.00 Per day 4%
Rec Center 40 Punch: Adult Non-Resident 238.00 247.00 Per day 4%
Rec Center 40 Punch: Senior Resident 160.00 168.00 Per day 5%
Rec Center 40 Punch: Senior Non-Resident 176.00 185.00 Per day 5%
Rec Center 40 Punch: Youth Resident 136.00 144.00 Per day 6%
Rec Center 40 Punch: Youth Non-Resident 150.00 159.00 Per day 6%
Rec Center 20 Punch: Adult Resident 115.00 119.00 Per day 3%
Rec Center 20 Punch: Adult Non-Resident 126.00 131.00 Per day 4%
Rec Center 20 Punch: Senior Resident 85.00 89.00 Per day 5%
Rec Center 20 Punch: Senior Non-Resident 94.00 99.00 Per day 5%
Rec Center 20 Punch: Youth Resident 72.00 76.00 Per day 6%
Rec Center 20 Punch: Youth Non-Resident 79.00 84.00 Per day 6%
Rec Center 10 Punch: Adult Resident 61.00 63.00 Per day 3%
Rec Center 10 Punch: Adult Non-Resident 67.00 69.00 Per day 3%
Rec Center 10 Punch: Senior Resident 45.00 47.00 Per day 4%
Rec Center 10 Punch: Senior Non-Resident 49.00 51.00 Per day 4%
Rec Center 10 Punch: Youth Resident 38.00 40.00 Per day 5%
Rec Center 10 Punch: Youth Non-Resident 42.00 45.00 Per day 7%
Outdoor Pool Daily Admission: Adult 6.00 6.25 Per day 4%
Outdoor Fool Daily Admission: Senior 4.00 4.25 Per day 6%
Outdoor Pool Daily Admission: Youth 3.50 3.75 Per day 7%
Splash Pass: Adult Resident 120.00 132.00 10%
Splash Pass: Adult Non-Resident 150.00 150.00 Memorial Day to 0%
Splash Pass: Senior Resident 80.00 90.00 Labor Day 13%
Splash Pass: Senior Non-Resident 100.00 100.00 0%
Splash Pass: Youth Resident 80.00 88.00 10%
Splash Pass: Youth Non-Resident 100.00 100.00 Memorial Day to 0%
Splash Pass: Family Resident 240.00 264.00 Labor Day 10%
Splash Pass: Family Non-Resident 300.00 300.00 0%
Golf Course Nbn-Thu Round: Adult 9 Holes 19.00 22.00 Per 9 Holes 16%
City of Boulder 2012 Annual Budget 281
Fees, Rates, and Charges
Approved Approved Percent
2011 Level 2012 Level Units Change
Golf Course Nbn-Thu Round: Adult 18 Holes $ 29.00 $ 34.00 Per 18 Holes 17%
Golf Course Fri-Sun/Hol Round: Adult 9 Holes 21.00 24.00 Per 9 Holes 14%
Golf Course Fri-Sun/Hol Round: Adult 18 Holes 34.00 39.00 Per 18 Holes 15%
Rec Center Half Gym Rental: Resident 25.00 40.00 Per Hour 60%
Rec Center Half Gym Rental: Non-Resident 31.00 50.00 Per Hour 61%
Rec Center Full Gym Rental: Resident 50.00 80.00 Per Hour 60%
Rec Center Full Gym Rental: Non-Resident 63.00 100.00 Per Hour 59%
Rec Center Room Rental: Resident 25.00 30.00 Per Hour 20%
Rec Center Room Rental: Non-Resident 31.00 37.00 Per Hour 19%
Rec Center Lap Lane Rental: Resident 20.00 22.00 Per Hour 10%
Rec Center Lap Lane Rental: Non-Resident 24.00 28.00 Per Hour 17%
Rec. Center Tennis Court Rental 6.25 7.00 Per 90 Minutes 12%
Rec. Center Platform Tennis Court Rental 6.25 7.00 Per 90 Minutes 12%
Rec. Center Tennis Court Lights N 1.00 Per 30 Minutes N
Rec. Center Volleyball Courts 25.00 30.00 Per Hour 20%
Eben G. Fine Park Shelter: Resident 50.00 100.00 Per 3 Hours 100%
Eben G. Fine Park Shelter: Non-Resident 65.00 125.00 Per 3 Hours 92%
Foothills Park Shelter Rental: Resident 50.00 100.00 Per 3 Hours 100%
Foothills Park Shleter Rental: Non-Resident 65.00 125.00 Per 3 Hours 92%
Martin Park Shelter Rental: Resident 50.00 100.00 Per 3 Hours 100%
Martin Park Shelter Rental: Non-Resident 65.00 125.00 Per 3 Hours 92%
North Boulder Park Rental: Resident 50.00 100.00 Per 3 Hours 100%
North Boulder Park Rental: Non-Resident 65.00 125.00 Per 3 Hours 92%
Tom Watson Park 100 Max: Resident 100.00 200.00 Per 3 Hours 100%
Tom Watson Park 100 Max: Non-Resident 130.00 250.00 Per 3 Hours 92%
Tom Watson Park 250 Nbx: Resident 200.00 400.00 Per 3 Hours 100%
Tom Watson Park 250 Max: Non-Resident 260.00 500.00 Per 3 Hours 92%
Bandshell Special Event: 50-350 People 200.00 300.00 Per day 50%
Bandshell Special Event: 351-3k People 200.00 900.00 Per day 350%
Park Special Event 50-350 People 100.00 300.00 Per day 200%
Park Special Event 351-3K People 100.00 900.00 Per day 800%
Park Special Event 3k-10k People 100.00 1,050.00 Per day 950%
Park Special Event 10k-25k People 100.00 2,000.00 Per day 1900%
Park Special Event 25k+ People 100.00 3,800.00 Per day 3700%
Legend: N = no current City of Boulder fee
• Commercial Use Permit Fee Implementation
Over the past several years, the department has seen an increase in requests by
businesses operating outdoor fitness classes, training programs and summer camps
282 City of Boulder 2012 Annual Budget
Fees, Rates, and Charges
that wish to conduct their business on city park land. Examples include fitness boot
camps, yoga classes and summer camps not run by the department.
While the commercial programs are similar to indoor programs and services
provided by the department (offering classes at several different times on various
days of the week; offering all-day camps throughout the summer months), revenue
from these programs is realized exclusively by the business owner.
The Parks and Recreation Department will implement a pilot program to charge a
park use or facility fee (and associated permit process) to all businesses that charge
a fee for their service(s) and desire to use the city's park and recreation facilities as a
location for their service. No fee is currently being charged to businesses that
provide fee-for-service programs on city park land.
The pilot program, endorsed by the Parks and Recreation Advisory Board (PRAB) at
its July 25 meeting, would not achieve cost recovery of maintenance costs but would
provide an opportunity to gather information to develop a sustainable program in
the future.
The fee charged user groups in the pilot program would be based on the number of
user visits per year (see Table 3 below) and includes the following elements:
A. Park sites/times/days to be used would be identified;
B. Refundable security/damage deposit of $100;
C. Reporting and payment to be quarterly;
D. Required reporting includes participation and programs/class types offered;
and
E. Voluntary reporting of pricing and revenues earned.
Table 7-3: Parks and Recreation Adopted Commercial Use Fee
Minimum Maximum User 2011 Approved
User Visits Visits Fee 2012 Flat Fee
Tier 1 50 250 N $ 50
Tier 2 251 500 N 250
Tier 3 501 1,000 N 500
Tier 4 1,001 2,000 & over N 750
Legend: N = no current City of Boulder fee
. City of Boulder 2012 Annual Budget 283
Fees, Rates, and Charges
For the future, the department desires to achieve the following budget efficiencies
with revenues from a commercial use fee program:
A. Increase maintenance cost recovery on a number of facilities based on
business impacts to city park land and ensure equitable access to park land
by the greater public;
B. Understand and manage competition for similar services, and adjust city
service offerings accordingly; and
C. Increase outsourced recreation services in park settings and implement cost
recovery measures to offset public maintenance costs.
The department will initiate a comprehensive fee study to identify industry best
practices and market trends for comparison. Information from the fee study, along
with data gathered from the pilot program, will be discussed with the community
and PRAB during the 2013 Budget process. The intent of this study will be to develop
a comprehensive fee approach for a three to five year period based on best
management practices and community values.
Public Works - Development & Support Services
• Floodplain Charges
Applicants for floodplain development permits are currently charged fees for review
and processing. Fees vary based on project scope and are intended to achieve 100
percent cost recovery for the services provided. These fees are evaluated periodically
to ensure that cost recovery objectives are being met and that costs are being
distributed equitably across customers.
Table 7-4 displays the adopted changes to the fee schedule for 2012.
284 City of Boulder 2012 Annual Budget ?~4
Fees, Rates, and Charges
Table 7-4: Public Works - Development and Support Services Adopted Fee Changes
s
Approved 2011 Approved 2012 Percent
Level Level Units Change
For Development Not Located within the
Conveyance Zone
Construction of a fence $ 33 $ 35 per application 6%
Construction of a shed, garage, or deck, or for interior 82 85 per application 4%
or exterior rehabilitation of an existing structure
Improvements or additions to an existing structure, not 542 350 per application -35%
meeting the thresholds of substantial improvements or
substantial modifications
Work on an existing residential structure exceeding the 1,082 700 per application -35%
threshold of substantial damage, substantial
improvements or substantial modifications; or any new
single family detached residential, attached residential,
commercial, or mixed use structure elevated to flood
protection elevation
Addition to an existing structure, substantial 5,207 3,675 per application -29%
improvement, substantial modification or construction
of anew structure with floodproofing
For Development Located within the Conveyance
Zone or the Floodway
Floodplain analysis is not required 2,603 700 per application -73%
Floodplain analysis is required 5,207 3,600 per application -31%
Review of Emergency Management Plans
Emergency operations for an evacuation plan N 700 per application NIA
Emergency operations for a shelter in place plan N 1,400 per application NIA
Hazardous Materials Facility Plan for Containment N 700 per application NIA
of Hazardous Materials
Map Revisions
Map revision that includes a floodplain analysis 5,207 3,600 per application -31%
Map revision that involves fill 1,629 700 per application -57%
Floodplain Variance Request 1,629 1,400 per application -14%
Floodplain Information Request 28 28 per application 0%
Review of Revisions - Varies by Type 25% of initial application fee
Legend: N = no current City of Boulder fee
Public Works / Transportation
• Implementation of a Transportation Maintenance Fee (TMF)
The Transportation Division's street maintenance work program includes the
implementation of a pavement management system involving the assessment of city
streets. The assessment results have shown that the city's streets have an Overall
Condition Index (OCI) rating of 78. However, at current funding levels, pavement
4N, City of Boulder 2012 Annual Budget 285
Fees, Rates, and Charges
condition is likely to deteriorate to an approximate overall rating of 72 during the
next five years.
It is cost efficient to keep streets maintained at an OCI level greater than 60. It is
also critical to maintain streets at such a level that they do not degrade to the point
of needing much more costly reconstruction.
A recent pavement management consultant's report recommends that it would take
an additional $1.6 million annually to keep the streets at a 78 OCI rating.
Maintaining a lower OCI rating of 75 would cost $800,000 more per year.
Although maintenance of the existing system is the highest priority, inflation has
reduced the city's buying power by 33% since 2000. When operating and
maintenance budgets are held constant, the city is unable to keep pace with street
maintenance needs.
In June 2009, the Transportation Advisory Board (TAB) presented the Transportation
Funding Report to City Council. The purpose of this report was to explore different
funding options and recommend the most viable options. Among the
recommendations from TAB was the implementation of a Transportation
Maintenance Fee (TMF).
The TMF would be a fee collected from residential and commercial properties within
the city limits based on use of the transportation infrastructure. TAB suggested that
a task force be assembled to more fully vet a TMF and develop more detailed
implementation strategies for staff and council consideration.
Council will be provided with an update at a study session on transportation funding
tentatively scheduled for early 2012.
Public Works / Utilities
• Utility Rate, Specific Service Charge, and Fee Changes
The city owns and operates three utilities: water, wastewater, and stormwater/flood
management. Each utility assesses a variety of rates, charges, and fees to ensure
that revenues are sufficient to meet operating and maintenance costs and to
maintain the financial integrity of each utility. Revenues generated from customers'
monthly utility bills are the largest revenue source for each utility, accounting for
80-95 percent of total revenues.
286 City of Boulder 2012 Annual Budget
Fees, Rates, and Charges
The utilities also assess charges for specific utility related services such as water
meter and tap fees. These charges 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. The charges are set at a level that fully recovers direct costs of
providing services as well as indirect overhead costs.
Table 7-5 itemizes the rates that average water, wastewater and stormwater utility
customers pay in 2011 compared to 2012.
Table 7-5: Public Works - Utilities Adopted Fee Changes
UTILITY RATE SCHEDUL1151,CUMM T"E
Approved 2011 Approved 2012 Percent
Level Level Units Change
Water Utility Rates
Residential Use $ 383 $ 392 per year 2%
Commercial Use - Restaurant 1,084 1,113 per year 3%
Commercial Use - Hotel 10,244 10,534 per year 3%
Wastewater Utility Rates
Residential Use $ 247 $ 253 per year 2%
Commercial Use - Restaurant 1,636 1,677 per year 3%
Commercial Use - Hotel 12,734 13,054 per year 3%
Stormwater / Flood Management Utility Rates
Residential Use $ 85 $ 87 per year 2%
Commercial Use - Restaurant 178 182 per year 2%
Commercial Use - Hotel 3,905 3,988 per year 2%
Utility Specific Service Charges
Meter Installation - 3/4 inch meter $ 506 $ 519 per occurrence 3%
Meter Installation - 2 inch meter 2,372 2,278 per occurrence -4%
Water Tap Fee - 3/4 inch tap 113 113 per occurrence 0%
Water Tap Fee - 2 inch tap 475 454 per occurrence -4%
Wastew ater Tap Fee - 4 inch tap 126 127 per occurrence 1%
Stormwater / Flood Management per sqft
Plant Investment Fee (PIF) $ 1.58 $ 1.78 impervious area 13%
Adopted monthly user fees in 2012 will generate 3 percent additional revenue for
the water, wastewater, and stormwater utility funds. These changes include a 2.3
percent rate increases for water, a 2.4 percent rate increase for wastewater, and a
2.1 percent rate increase for stormwater/flood management, and will increase a
typical residential customer's annual utility bill by approximately $17. On a monthly
basis, the increase is $1.42.
4N, City of Boulder 2012 Annual Budget 287
Fees, Rates, and Charges
In March 2011, the department conducted a survey of Front Range communities to
compare annual water and sewer bills. The survey calculated water and sewer
charges assuming a single-family, inside-city residential customer with average
winter consumption of 5,000 gallons, total annual water consumption of 120,000
gallons, a lot size of 9,000 square feet, and irrigable area of 5,200 square feet.
Table 7-6 (below) summarizes Boulder's ranking in the survey's comparison of
annual water, wastewater and combined water and wastewater bills. The city's rank
was based on 2012 approved rates for Boulder and 2011 rates for all other
communities.
Table 7-6: Utility Bill Survey
RESIDENTIAL • BOULDER POSITION IN 15
'TYPICAL •
Annual Water Bill Fourth Lowest
Annual Wastewater Bill Fourth Highest
Annual Combined Water and Wastewater Bill Sixth Lowest (mid-point)
Summary of Proposed Changes
These departments will increase some fees in 2012:
• Parks & Recreation
• DUHMD / Parking Services
• Public Works - Development & Support Services
• Public Works - Utilities
These departments will decrease some fees for 2012:
• Public Works - Development & Support Services
• Public Works - Utilities
In total, the changes in fees, charges, and rates will create additional $1.4 million in revenue in
2012, based on the best available information. The additional revenue represents a 3.3 percent
increase over 2011 budgeted revenues and implements the city's commitment to cost recovery
involving fee- and rate-based services.
These departments anticipate proposing a new type of fee for Council consideration in 2012:
• Public Works - Transportation
• Parks & Recreation
288 City of Boulder 2012 Annual Budget
Fees, Rates, and Charges
Table 7-7 (below) provides the revenue generation estimates at the department and program
level.
Table 7-7: Department Revenue Impacts
Approved 2011 Approved 2012 Percent
Revenues Revenues Change
DUHMD/ Parking Services
Parking Permits $ 2,388,860 $ 2,492,476 4.3%
Mall Permits/Fees 36,057 38,310 6.2%
Parks & Recreation
Recreation Fees $ 1,878,114 $ 2,016,858 7.4%
Commercial Use Permit Fees N 10,000 WA
Public Works I Development & Safety Services
All Floodplain Development Review Fees $ 71,000 $ 63,000 -11.3%
Public Works / Utilties
Water Utility Rates $ 20,000,606 $ 20,645,066 3.2%
Wastewater Utility Rates 12,769,757 12,953,947 1.4%
Storrrw ater / Flood Management Utility Rates 4,976,883 5,136,442 3.2%
Water Utility Specific Service Charges 150,000 150,000 0.0%
Wastewater Utility Specific Service Charges 10,000 10,000 0.0%
All Departments $ 42,281,277 $ 43,516,099 2.9%
Legend: N = no current City of Boulder fee
City of Boulder 2012 Annual Budget 289
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City of Boulder
OFFICE OF THE CITY CLERK
Certificate of Authenticity
STATE OF COLORADO )
CITY OF BOULDER ) SS:
COUNTY OF BOULDER )
I, Sandy North, Deputy City Clerk, in and for said City of Boulder, in the County
of Boulder, in the State aforesaid, do hereby certify that the attached is a true and correct copy
of Ordinance Number 7819, passed and adopted by the City Council of Boulder on the 18th day
of October 2011.
In witness whereof, I have hereunto set my hand and the seal of the City of
Boulder this 1 5th day of November 201 1 .
'^J~~~ L. North
mac"
Deputy City Clerk
P.O. Box 791
1 777 Broadway
Boulder, Colorado 80302-5221
(303)-441-3040
City of Boulder 2012 Annual Budget 291
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ORDINANCE NO. 7819
AN ORDINANCE APPROPRIATING MONEY TO
DEFRAY EXPENSES AND LIABILITIES OF THE
CITY OF BOULDER, COLORADO, FOR THE 2012
FISCAL YEAR OF THE CITY OF BOULDER,
COMMENCING ON THE FIRST DAY OF JANUARY
2012, AND ENDING ON THE LAST DAY OF
DECEMBER 2012, AND SETTING FORTH DETAILS
IN RELATION THERETO.
WHEREAS, the City Council has approved a motion to adopt the budget for
2012; and,
WHEREAS, the City Council has by ordinance made the property tax levy in
mills upon each dollar of the total assessed valuation of all taxable property within the
City, such levy representing the amount of taxes for City purposes necessary to provide
for payment in part during the City's said fiscal year of the properly authorized demands
upon the Treasury; and,
WHEREAS, the City Council is now desirous of making appropriations for the
ensuing fiscal year as required by Section 95 of the Charter of the City of Boulder;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF BOULDER, COLORADO, that;
Section 1. The following appropriations are hereby made for the City of
Boulder's fiscal year commencing at 12:00 Midnight at the end of December 31, 2011
and ending at 12:00 Midnight at the end of December 31, 2012, for payment of 2011 City
operating expenses, capital improvements, and general obligation and interest payments:
General Operating Fund $ 103,683,661
Capital Development Fund 132,069
Lottery Fund 1,000,000
City of Boulder 2012 Annual Budget 293
Planning & Development Services Fund $8,954,894
Affordable Housing Fund 1,529,202
Community Housing Assistance Fund 2,194,540
.25 Cent Sales Tax Fund 7,174,683
Library Fund 7,319,966
Recreation Activity Fund 9,582,543
Climate Action Plan Fund 1,795,330
Open Space Fund 26,138,824
Airport Fund 447,928
Transportation Fund 22,167,894
Transportation Development Fund 714,585
Community Development Block Grant Fund 810,497
110ME Fund 1,132,947
Permanent Parks and Recreation Fund 3,290,651
Boulder Junction Improvement Fund 229,000
.15 Cent Debt Service Fund 552,790
Water Utility Fund 25,479,798
Wastewater Utility Fund 16,009,312
Stormwater/Flood Management Utility Fund 6,111,931
Telecommunications Fund (Internal Service Fund) 834,895
Property & Casualty Ins. Fund (Internal Service Fund) 1,753,614
Worker Compensation Ins. Fund (Internal Service Fund) 1,755,503
Compensated Absences Fund (Internal Service Fund) 704,568
Fleet Operations Fund (Internal Service Fund) 3,764,896
294 City of Boulder 2012 Annual Budget
Fleet Replacement Fund (Internal Service Fund) $4,399,895
Computer Replacement Fund (Internal Service Fund) 1,562,704
Equipment Replacement Fund (Internal Service Fund) 2,722,668
Facility Renovation & Replacement Fund (Internal Service Fund) 3,060,208
Police Pension Fund 5,083
Fire Pension Fund 5,020
Less: Interfund Transfers 21,677,616
Less: Internal Service Fund Charges 19,524,431
TOTAL (Including Debt Service) $225,820,052
Section 2. The following appropriations are hereby made for the City of
Boulder's fiscal year commencing January 1, 2012 and ending December 31, 2012 for
estimated carryover expenditures:
General Fund $2,370,000
Lottery Fund 685,000
Planning & Development Services Fund 400,000
Affordable Housing Fund 4,000,000
CIIAP Fund 2,000,000
.25 Cent Sales Tax Fund 1,550,000
Climate Action Plan Fund 1,050,000
Open Space Fund 350,000
Airport Fund 1,200.000
Transportation Fund 10,800,000
Transportation Development Fund 1,700,000
Community Development Block Grant Fund 750,000
City of Boulder 2012 Annual Budget 295
HOME Fund $2,000,000
Permanent Parks and Recreation Fund 1,200,000
Boulder Junction Improvement Fund 350,000
Water Utility Fund 4,190,000
Wastewater Utility Fund 799,000
Stormwater/Flood Management Fund 6,288,000
Fleet Replacement Fund (Internal Service Fund) 600,000
Equipment Replacement Fund (Internal Service Fund) 50,000
Facility Renovation and Replacement Fund (Internal Service Fund) 5,000,000
TOTAL $47,332,000
Section 3. The following appropriations are hereby made for the City of
Boulder's fiscal year commencing January 1, 2012, and ending December 31, 2012, for
Fund Balances:
General Operating Fund $11,081,339
Capital Development Fund 5,476,602
Planning & Development Services Fund 3,899,855
Affordable Housing Fund 30,254
Community Housing Assistance Program Fund 39,900
.25 Cent Sales Tax Fund 679,089
Library Fund 429,009
Recreation Activity Fund 915,219
Climate Action Plan Fund 99,486
Open Space Fund 10,669,030
Airport Fund 367,986
296 City of Boulder 2012 Annual Budget
Transportation Fund $3,828,838
Transportation Development Fund 528,358
Permanent Parks and Recreation Fund 871,249
.15 Cent Sales Tax Debt Service Fund 252,457
Boulder Junction Improvement Fund 994,582
Water Utility Fund 27,373,077
Wastewater Utility Fund 9,372,573
Stormwater/Flood Management Utility Fund 6,680,584
Telecommunications Fund (Internal Service Fund) 326,714
Property & Casualty Ins. Fund (Internal Service Fund) 4,662,740
Worker Compensation Ins. Fund (Internal Service Fund) 3,031,410
Compensated Absences Fund (Internal Service Fund) 1,318,591
Fleet Operations Fund (Internal Service Fund) 425,641
Fleet Replacement Fund (Internal Service Fund) 9,532,504
Computer Replacement Fund (Internal Service Fund) 5,057,529
Equipment Replacement Fund (Internal Service Fund) 2,173,791
Facility Renovation & Replacement Fund (Internal Service Fund) 2,197,028
'T'OTAL FUND BALANCES $112,315,434
Section 4. The City Council hereby appropriates as revenues all 2011 year end
cash balances not previously reserved for insurance or bond purposes for all purposes not
designated as "emergencies", including without limitation subsequent years' expenditures,
capital improvements, adverse economic conditions and revenue shortfalls, pursuant to
Article X, Section 20 to the Colorado Constitution, approved by the electorate on
November 3, 1992; and
City of Boulder 2012 Annual Budget 297
Section 5. The sums of money as appropriated for the purposes defined in this
ordinance shall not be over expended, and that transfers between the various
appropriations defined in this ordinance shall not be made except upon supplemental
appropriations by ordinance authorizing such transfer duly adopted by City Council of
the'City of Boulder, Colorado. It is expressly provided hereby that at any time after the
passage of this ordinance and after at least one week's public notice, the Council may
transfer unused balances appropriated for one purpose to another purpose, and may
appropriate available revenues not included in the annual budget and appropriations
ordinance.
Section 6. The City Council is of the opinion that the provisions of the within
ordinance are necessary for the protection of the public peace, property, and welfare of
the residents of the city, and covers matters of local concern.
Section 7. Pursuant to Section 95 of the Boulder City Charter, the annual
appropriation ordinance must be adopted by December I and to Section 18 of the
Charter, this ordinance shall take effect immediately upon publication after final passage.
298 City of Boulder 2012 Annual Budget
INTRODUCED, READ ON FIRST READING, AND ORDERED PUBLISHED
BY TITLE ONLY this 4th day of October, 2011.
l'
Mayor
Attest: -
City Clerk on behalf of the
Director of Finance and Record
READ ON SECOND READING, PASSED, AND ORDERED PUBLISHED BY
TITLE ONLY this 18th day of October, 2011.
Mayor
t:
City Clerk on behalf of the
Director of Finance and Record
1 City of Boulder 2012 Annual Budget 299
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