annual operating & capital improvement budget

City of Northglenn, Colorado

Annual Operating & Capital Improvement

Budget

2013

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Table of Contents

Introduction Distinguished Budget Presentation Award ................................................ 1 Reader’s Guide ......................................................................................... 2 Community Profile ..................................................................................... 3 List of Officials ........................................................................................... 7 Organizational Chart ................................................................................. 8

Budget Summary Budget Overview ....................................................................................... 9 Goals & Priorities ..................................................................................... 13 Challenges & Opportunities ..................................................................... 15 Revenue Assessment ............................................................................. 16 Expenditure Assessment ......................................................................... 21 Other Sources/Uses ................................................................................ 25 Fund Balance Analysis ............................................................................ 26 City-Wide Summary ................................................................................ 28 City-Wide Revenue Detail ....................................................................... 30 City-Wide Expenditure Detail .................................................................. 33

Fund Summaries General Fund .......................................................................................... 36

Conservation Trust Fund ......................................................................... 38 CDBG Fund ............................................................................................. 40

Capital Projects Fund .............................................................................. 42 Water & Wastewater Fund ...................................................................... 46 Stormwater Fund ..................................................................................... 52 Sanitation Fund ....................................................................................... 54

Department Summaries Department Funding Matrix ..................................................................... 57 Legislative ............................................................................................... 58 City Manager ........................................................................................... 68 City Clerk ................................................................................................. 76 Management Services ............................................................................. 82 Technology .............................................................................................. 94 Finance .................................................................................................. 104 Planning & Development ....................................................................... 114 Parks, Recreation, & Culture ................................................................. 124 Police ..................................................................................................... 136 Public Works ......................................................................................... 144 Capital Improvement Program Program Overview ................................................................................. 179 Conservation Trust Fund ....................................................................... 181 CDBG Fund ........................................................................................... 187 Capital Projects Fund ............................................................................ 190 Water & Wastewater Fund .................................................................... 216 Stormwater Fund ................................................................................... 236

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Appendix Financial Policies ................................................................................... 241 Personnel Summary .............................................................................. 247 Glossary of Terms ................................................................................. 251 Resolution No. 12-125 ........................................................................... 259 Resolution No. 12-126 ........................................................................... 260

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Northglenn for its annual budget for the fiscal year beginning January 1, 2012. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The award is valid for a period of one year only. The City of Northglenn believes the 2013 budget document continues to conform to the provisions set forth by the program and will be submitting it to GFOA for determination.

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Reader’s Guide This budget document is prepared in a format that strives to reduce the level of difficulty for readers not familiar with public budgeting systems, yet still provide comprehensive information useful in communicating the overall financial direction and policy of the City. Each section of the budget document and its contents are described below: Introduction – Provides a profile and brief history of the City including information regarding the local population, climate, and economy. In addition, this section describes the operating structure of the local government, identifies key municipal facilities, and provides a list of current City Officials, as well as a city-wide organizational chart. Budget Summary – Describes the budget process, fund structure, and basis of accounting used in the budget document. It also provides information regarding the goals and challenges facing the organization, an assessment of the major revenues and expenditures, and various city-wide budgetary statements. Fund Summaries – The City operates a number of individual funds, each with its own appropriated budget. This section provides a budgetary statement for each of the City’s funds and when applicable provides summary statements of the restricted funding elements within those funds. Department Summaries – The City is organized by department, and as such each department has an authorized expenditure budget, which it must follow. A department funding matrix as well as detail regarding each department including departmental statements, descriptive narratives, goals, activity measures, and Full Time Equivalency (FTE) levels are presented in this section. Capital Improvements – This section provides a detailed account of each capital improvement project including a program summary, descriptions, estimated costs, and information regarding the impacts of the projects on future operations and maintenance. Appendix – This section contains miscellaneous information that may be of interest to readers and includes financial policies, personnel summaries, the City’s adopted pay plan, and a glossary of terms. The resolution adopting/appropriating the budget and certifying the mill levy are included at the end of this section.

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Community Profile Introduction The City of Northglenn is located approximately 9 miles north of downtown Denver in both Adams and Weld Counties. The City occupies approximately 7.5 square miles made up of two geographically separated areas. The primary portion of the City contains approximately 6.5 square miles which serves as the city center and according to the US Census Bureau, is home to an estimated 36,588 residents. In 1990, the City annexed an additional square mile of property located approximately 5.5 miles north of the former City border which includes the City’s wastewater treatment plant as well as several hundred acres of undeveloped land. US Interstate 25 bisects the City in a North-South direction, and serves as the area’s primary arterial along the foothills and Front Range cities. The City lies at an elevation of 5,377 feet above sea level, and is surrounded on all sides by other municipalities. History First used by the Kiowa and Arapahoe Indians, the area surrounding the City of Northglenn has a rich heritage and includes early pioneers, mining, farming, ranching, and the railroad. Although the first settlers began to arrive in the region in the early 1800’s, it was not until some 100 years later that the construction of the Union Pacific Railroad gave rise to several small communities in the area. In 1959, the Perl-Mack Company began construction of a large subdivision in unincorporated Adams County known as North Glen. The homes were a success, and by the fall of 1962 the development had grown to approximately 3,000 homes and almost 10,000 residents. That same year the community was named “The Most Perfectly Planned Community in America” by Life Magazine. The community continued to grow and in 1968 the Northglenn Mall opened and quickly became the primary retail center for the area. The City of Northglenn officially incorporated on April 19, 1969. Six years later on April 29, 1975, the City adopted its Charter and became a self-governing, Colorado Home Rule Municipality. Climate The climate of Northglenn is considered semi-arid with very low humidity and relatively little precipitation. The area is well-known for its abundant sunshine, as it averages over 275 sunny days per year. During the summer it is not uncommon to have temperatures in excess of 90°; however days for which temperatures reach 100° are unusual. Thunderstorms are common during the growing season between April and September and supply approximately 75% of the annual precipitation to the area. Winters are normally mild, however snowstorms measured in feet, do occur on occasion. The information below as compiled by the Western Regional Climate Center provides additional information regarding the City’s climate:

Average High/Low Temperature in January 46.5°/19.2° Average High/Low Temperature in July 89.6°/57.6° Average Annual Precipitation 14.3” Average Annual Snowfall 42.7” Average Wind Speed 9.8 mph

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Population & Demographics According to the US Census Bureau, the estimated population of the City of Northglenn is 36,588. In addition, there were an estimated 14,274 housing units within the City and an average household size of 2.64 individuals. Approximately 94.5% of the housing units in Northglenn are occupied, and of those, 41.5% are categorized as renter-occupied. Additional information regarding the demographics of the City compared to that of Adams County and the State is provided in the following table: Northglenn Adams County Colorado

Male 49.8% 50.3% 50.1% Female 50.2% 49.7% 49.9% Median Age 33.1 32.4 36.1 Under 18 Years 25.5% 28.6% 24.4% Between 18-64 Years 63.2% 63.1% 64.7% Over 65 Years 11.3% 8.3% 10.9% High School Graduate or higher 83.3% 79.7% 89.6% Bachelor’s degree or higher 16.1% 20.6% 36.4% Graduate degree 4.4% 6.0% 13.0%

Labor & Employment According to the U.S. Census Bureau, Northglenn’s workforce accounts for 73.6% of its total population. Occupations in sales and service make up the largest category, followed by professional positions, production, transportation, and construction. The City’s median household income is estimated at $54,364. Approximately 690 store-front businesses operate in the City offering a wide variety of goods and services. A 125-acre industrial park located on the east side of the City and comprised of 140 businesses involved in manufacturing, transportation, warehousing, automotive, and other services provides many of the primary jobs within the community. The City is also home to a number of “big box” commercial retail establishments including Lowes, Best Buy, and Bed, Bath & Beyond. The Northglenn Marketplace located at I-25 and 104th Avenue is the primary retail center within the City and is made up of approximately 142 establishments. The chart below provides additional information regarding local employment by industry:

Construction 16%

Manufacturing/ Warehouse 18%

Retail 20%

Real Estate/Leasing 3%

Professional/ Scientific 7%

Education 9%

Health Care 11%

Accommodation/ Food Service 8%

Other 4%

Public Administration 4%

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Growth & Development The City of Northglenn is a mature community, bordered on all sides by other municipalities with limited land available for new development. As such, redevelopment plays an important role in the local economy. In 1990, the Northglenn Urban Renewal Authority (NURA) was created to actively eliminate blight, assist with private redevelopment projects, as well as plan and develop public-related improvements in an effort to develop and maintain a sustainable economy. While limited, opportunities for infill development within the City do exist. Vacant land along 120th Avenue near Interstate 25 offers a desirable business location for a wide variety of commercial uses. In addition, two future mass-transit light rail stations are planned in or near Northglenn as part of the Regional Transportation District’s (RTD) FasTrack program. The first station is planned to be built on vacant property between Irma and York Street on 112th Avenue, while the other is planned to go in just north of the city limits, at 124th Avenue and Claude Court. Government The City of Northglenn is a home rule community consisting of a council-manager form of government with power vested in an elected, nine-member City Council. Policy-making and legislative authority remains the responsibility of the City Council. The Council adopts the budget, appoints the boards and commissions, and hires the City Manager, City Attorney, City Clerk, and Municipal Judge. The City Manager is responsible for carrying out the policies and ordinances approved by Council, for overseeing the day-to-day operations of the City, and for appointing the heads of various departments. Elected by ward on a non-partisan basis, Council Members serve four-year staggered terms. The Mayor is elected at-large every four years. The Council may take action through ordinances, resolutions, and motions. The Home Rule Charter establishes procedures to promote the expeditious and efficient handling of City matters. The City provides a full range of services including police protection, municipal court services, street and road maintenance, parks and recreation, sanitation services, water treatment, sewer and stormwater services, as well as planning and general administration. City Facilities

City Hall & Police Department 11701 Community Center Drive

Northglenn, Colorado 80233 303.451.8326

Water Treatment Facility 2350 West 112th Avenue


Recreation Center

11801 Community Center Drive Northglenn, Colorado 80233

303.450.8800

Wastewater Treatment Facility 5445 Weld County Road 2 Brighton, Colorado 80603

303.457.0931

Maintenance & Operations Facility 12301 Claude Court


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City Map City Hall Recreation Center Maintenance & Operations Facility Water Treatment Facility Wastewater Treatment Facility located on annexed parcel in Weld County (not shown)

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List of Officials 2012 City Council

Mayor Joyce Downing

Mayor Pro Tem, Ward III Susan Clyne

Ward I Wayne Dodge

Ward I Carol Dodge

Ward II Joe Brown

Ward II Leslie Carrico

Ward III Marci Whitman

Ward IV Kim Snetzinger

Ward IV Gene Wieneke

Administration

City Manager William Simmons

City Attorney Corey Hoffmann

City Clerk Johanna Small

Director of Management Services Paula Jensen

Director of Technology Bob Lehr

Director of Finance Jason Loveland

Director of Planning & Development Brook Svoboda

Director of Parks, Recreation, & Culture Amanda Peterson

Chief of Police James May

Director of Public Works David Willett

Boards & Commissions

Board of Adjustments Northglenn Urban Renewal Authority (NURA)

Citizens’ Affairs Board Parks & Recreation Advisory Board

Charter Review Committee Planning Commission

Election Commission Victim Assistance & Law Enforcement Board (VALE)

Historic Preservation Commission Youth Commission

Liquor Licensing Authority

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Organizational Chart

City Attorney Municipal Judge City Manager City Clerk Boards & Commissions

Management Services Technology

Planning & Development

Communication Services

Municipal Court Human Resources Community Engagement

Administration/Operations

Administration/Operations Utility Billing

Administration Operations Neighborhood Services

Parks, Recreation, & Culture

Park Operations Recreation Operations

Police

Administration Support Operations Patrol Division Animal Control

Administration/Operations Facilities Fleet Streets Engineering Water Operations Lab Operations Electrical & Mechanical Distribution & Collection Water Resources Operations Wastewater Operations Industrial Pre-Treatment Stormwater Operations Sanitation Operations Capital Improvements

Economic Development

Risk Management

Finance

VALE

City Council

CITIZENS OF NORTHGLENN

Public Works

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Budget Overview

Pursuant to Article VIII of the City Charter, I am pleased to present the 2013 Annual Operating Budget & 2013-2017 Capital Improvement Plan for the City of Northglenn. The budget identifies the allocation of available resources and acts as an operations guide in an effort to meet the service needs of the community.

Budget Process

The City’s fiscal year begins on January 1st and ends on December 31st of each year. Although the City legally appropriates its budget on an annual basis, the budgeting process includes discussions regarding multi-year financial planning, specifically as it relates to the City’s five-year Capital Improvement Program. The individual departments prepare budgets using a line-item method, providing detailed documentation for revenues and expenditures. Service levels, as approved by the City Council during the annual retreat, assist the departments in determining projected expenditures. In order to present a balanced budget, the City Manager works closely with departments to coordinate funding levels. Article VIII, Section 4e of the City Charter defines a balanced budget as, “The total of proposed expenditures shall not exceed the total of estimated revenues.” Per the Home Rule Charter, the proposed budget must be presented to City Council at a study session on or before September 20th, followed by a public hearing which must be held on or before November 30th. During the public hearing, City Council may adopt the budget with or without amendment. If City Council fails to adopt the budget by December 31st, the amounts appropriated for the current operation for the current fiscal year shall be deemed adopted for the ensuing fiscal year on a month-to-month basis. Adoption of the budget by City Council shall constitute appropriations of the amounts specified at the fund and department level. The City encourages citizen participation by publishing notices of the hearing in the local newspaper. Copies of the budget document are also available for citizen review.

Budget Flowchart

REVENUE FORECASTS

Early July

EXPENDITURE FORECASTS Mid August

ADOPTED BUDGET

DOCUMENT AVAILABLE TO

PUBLIC Early January

BUDGET STUDY SESSIONS

October

BUDGET PRESENTATION Mid September

BUDGET PUBLIC HEARING

Mid November

Major Elements

ADOPTION OF THE ANNUAL

BUDGET Mid December

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Budget Calendar

Date Activity

January 30,2012 File the Adopted Budget with the Colorado Division of Local GovernmentsDue By: January 30th (C.R.S. 29-1-113(1))

May 21 Present 2013 Budget Calendar to City Council June 18 Development/Communication of 2013 Organizational Goals & Priorities June 25 Preliminary Executive Team Budgetary Meeting July 5 – 8 Develop Preliminary Projections, and Budget Worksheets July 9 Distribute Projections, Preparation Manual, and Worksheets to Departments July 9 – 27 Departments Complete Budget Worksheets and Package Requests July 27 Departments Submit Budget Worksheets/Requests to Finance August 1 – 3 Develop Preliminary Budget Reports August 6 Distribute Preliminary Budget to City Manager August 6 – 17 Executive Level Review of the Preliminary Budget August 20 – 24 Develop & Compile Proposed Budget Document

August 25 Receive Preliminary Abstract of Assessments from County Assessor Due By: August 25th (C.R.S. 39-5-121(2)(b))

August 27 Calculate Preliminary Mill Levy Rate August 27 – 31 City Manager Review of the Proposed Budget September 3 – 7 Proposed Budget Development & Analysis September 12 Submit Proposed Budget to City Council (Work Session scheduled for 09/17) September 17 Formal Presentation of Proposed Budget Document to City Council October 1 & 15 Departmental Budget Presentations To Council November 5 Departmental Budget Presentations To Council November 6 Election Day November 12 Public Hearing on the Proposed Budget and Capital Improvement Program November 19 Legislative Level Review & Instruction November 20 – 30 Develop & Compile Recommended Budget Document December 5 Submit Recommended Budget to City Council (Meeting scheduled for 12/10) December 10 Adoption of the Annual Operating & Capital Improvement Budget/Mill Levy

December 10 Receive Certified Final Assessed Valuation from County Assessor Due By: December 10th (C.R.S. 39-1-111(5))

December 15 Certification of the Annual Mill LevyDue By: December 15th (C.R.S. 39-5-128(1))

December 16 – 31 Compile and Format Adopted Budget, CIP, and Budget-In-Brief Documents for Print and Distribution

Budgetary Control Once adopted, it becomes the responsibility of the Finance Department to monitor and report on the financial activity of the organization and condition of the annual budget. The City incorporates the use of financial software, policies, and procedures to provide an adequate level of control over expenditures. Each department is responsible for controlling expenditures within budgetary allowances; however, ultimate budgetary responsibility is retained at the legislative level. As allowed by the City’s Charter, requests for amended, supplemental, or reduction appropriations to the budget will be issued in a public notice and subject to the approval of City Council by ordinance.

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Budgetary Basis of Accounting Basis of Accounting refers to the specific time at which revenues and expenditures are recognized in the accounts and reported in the financial statements. The method of accounting used often depends on the purpose for which the fund has been established. Proprietary funds utilize the accrual basis of accounting while all other funds utilize the modified accrual basis. In the budgetary process however, all funds are prepared on the modified accrual basis of accounting. Thus, capital expenditures, debt and lease payments, as well as interfund loan repayments are recorded as expenditures in the year in which they occur. Furthermore, depreciation and amortization costs are not budgeted since these costs represent non-cash transactions. Fund Structure The City of Northglenn, like other local governments, utilizes funds to account for the activity of specific operations, programs, and/or functions. Each fund maintains an independent, self-balancing ledger and budget subject to appropriation. In accordance with State statute, no fund may overspend the appropriation established by City Council. The funds established by City Council and appropriated in this budget are as follows: General Fund – This fund is used to account for resources traditionally associated with government, which are not required legally or by sound financial management to be accounted for in another fund. The functions accounted for in this fund account for most of the day-to-day operations of the City that are financed via sales tax, property tax, and other general revenues. Activities in the General Fund include general administration, economic development, public safety, development review, parks, and public works. Special Revenue Funds – Such funds are used to account for the proceeds of specific revenue sources that are legally or otherwise restricted to expenditures for specified purposes and which therefore cannot be diverted to other uses. The City of Northglenn currently operates two Special Revenue Funds.

Conservation Trust Fund – The City receives an annual distribution from the State of Colorado from the proceeds collected via the State Lottery. State law mandates that a Conservation Trust Fund be established to record revenues and expenditures and that the funds received are restricted for the use in the acquisition, development, and maintenance of new conservation sites, or for capital improvements or maintenance for recreation purposes on any public site.

Community Development Block Grant (CDBG) Fund – The City receives an annual distribution

from Adams County from the proceeds collected by the Department of Housing and Urban Development (HUD). These funds have been established to benefit low and moderate income areas within the City.

Debt Service Fund – This fund is used to account for the accumulation of resources for, and the payment of general long-term debt principal, interest, and related costs. Colorado State Statute limits the total amount of General Obligation debt to three percent of the jurisdiction’s actual value of all the taxable property in the City, as determined by the County Assessor. The City of Northglenn currently does not carry any general obligation debt outside of the enterprise funds and therefore does not report a Debt Service Fund.

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Capital Projects Fund – This fund is used to account for the construction of major capital projects other than those financed by Enterprise or Internal Service Funds. The City of Northglenn currently operates one Capital Projects Fund. The revenues in the Capital Projects Fund are derived from various restricted and non-restricted sources including county-shared sales tax revenues, grants, and transfers from the General Fund. Enterprise Funds – Such funds are used to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs of providing these services to the general public on a continuing basis be financed or recovered primarily through user charges. All activities necessary to provide such services are accounted for in this fund, including administration, operations, maintenance, finance, and related debt service. The City of Northglenn currently operates three enterprise funds.

Water & Wastewater Fund – The City of Northglenn provides water and wastewater services to approximately 10,200 residential and commercial customers, and supplies over 1.6 billion gallons of water annually. Revenues are derived primarily from user charges; however restricted sales tax collections are used to support water rights purchases, as well as the debt obligations of the fund.

Stormwater Fund – The fund is used to account for the resources generated and costs

associated with providing stormwater services. Revenues are collected through user charges collected in the utility billing process.

Sanitation Fund – The City of Northglenn provides trash collection and curbside recycling

services to approximately 9,500 customers, and hauls over 15,000 tons of garbage annually. Revenues are collected through user charges collected in the utility billing process.

Internal Service Funds – These funds are used to account for goods and/or services provided by one department to other departments within the City and to other government units on a cost reimbursement basis. The City of Northglenn currently does not operate any Internal Service Funds.

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Goals & Priorities Strategic Goals The City Council serves as the legislative body of the City of Northglenn and is responsible for establishing the goals and priorities of the organization. The goals provide direction to staff and determine the actions which are taken to meet the ongoing service needs of the community. The City must continue to redefine its goals and set objectives as to how they can be achieved in both the short and long term. The strategic goals which have been set forth by City Council include:

1. Upgraded city infrastructure and facilities 2. Fiscally responsible city government

3. Strong, competitive businesses

4. Community governance with civic partnerships

5. Clean and beautiful city

Business Principles In support of the above goals City Council has developed a set of business principles to guide the organization’s operations and decision making process. The business principles are as follows:

1. Strive to “break even” financially on all programs, but understand the social, political and economic repercussions.

2. Develop infrastructure plans that maintain asset value and improve long-term service

capabilities. Infrastructure plans should be developed on a “working smarter” concept rather than simply “working harder”.

3. Plans and programs should be built for the future and should include regional impacts and

regional strategies that utilize neighboring community growth to Northglenn’s advantage.

4. If programs do not add value to the community or cannot be justified from a financial standpoint, consolidate or eliminate those programs. In other words, give the customers what they want.

5. Correlate abilities to offer programs with overall costs including personnel, training,

communication, and required skills.

6. Don’t add new programs without ensuring that funding is available and that funding levels will not detract from or diminish other relevant programs.

7. Make sure that programs and capital projects are evenly spread throughout the City of

Northglenn.

8. Conduct analysis of needs and develop a master plan of facilities and programs. The master plan should be based on demographics, stated interest and feedback from citizens that might be impacted by the program or project.

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Other Planning Processes In developing the annual budget, the City utilizes other planning processes including the City’s Capital Improvement Plan, the Comprehensive Plan, the Economic Development Strategic Plan, the Parks & Recreation Master Plan, the Water Treatment Plant Master Plan, the Wastewater Utility Plan, the Water Conservation Plan, the Integrated Resources Plan, and the Water & Wastewater Rate Study. Such plans have either been developed, or are in the process of being developed to assess the City of Northglenn’s short and long-term infrastructure needs and strategic priorities. Where appropriate, the recommendations and initiatives provided in these plans have been incorporated into the planning and development of the annual budget. Capital expenditures for the upcoming year are directly linked to the City’s Capital Improvement Plan. Priorities The City of Northglenn is committed to providing its residents, businesses, and visitors with dependable municipal services while ensuring the long-term financial health of the community. In recent years the establishment of priorities has been difficult given the economic climate and resulting loss in revenues. During that time the priority of reducing expenditures while attempting to minimize service level reductions remained the primary focus of the organization. Despite enduring economic uncertainty, the City’s financial outlook has improved considerably as a result of proactive cost cutting measures as well as the stabilization of tax revenues. As such, 2012 represented a turning point whereby the organization was able to refocus on the long-term direction and development of the community while remaining attentive to changes in the local economy. This continues for the 2013 budget. The 2013 budget continues to control operating expenditures, while taking the necessary steps to reinstate the commitment of investing in the community’s assets and infrastructure. City-wide, the 2013 non-grant revenue forecasts represent a decrease of 2.3% under the 2012 year-end estimates. In response, the City has decreased its planned, non-grant funded capital spending in 2013 by approximately 17.8% or $1.4 million. Projects such as the expansion of East 112th Avenue, rehabilitation of residential streets, and improvements to the water treatment plant’s chemical building are just a few of the 26 capital improvement projects planned for in 2013. Despite the lingering economic uncertainties, services for residents have been maintained at current levels and the City has been moving forward on many strategic fronts including economic development. The City recognizes that in order to continue providing the services the community has come to expect, it is imperative to broaden and diversify the organization’s revenue base. As such, an Economic Development Division was created and placed under the direct supervision of the City Manager in 2010. The division and its staff proactively focus on the attraction, retention, and expansion of local business, while promoting a cooperative civic partnership environment. To control operating expenditures to the greatest extent possible, the City has placed significant emphasis on improved efficiencies and value-based operations. In 2008, the City implemented a pay and hiring freeze thereby eliminating increases in salaries of any kind. In mid-2011, the City repealed the freezes, and adopted an updated salary schedule. Market adjustments and step increases were then reinstated in 2012. The 2013 budget includes a maximum 2% market adjustment for all positions surveyed below current industry levels, as well as a maximum 2% step increase for all non-sworn employees and a 6% step increase for all sworn police personnel.

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Challenges & Opportunities An ongoing challenge the City faces now as well as into the foreseeable future is its dependency on sales and use tax revenues. Historically, approximately 40% of the City’s total revenues are derived through sales and use taxes, making it especially reliant upon, and vulnerable to, patterns in consumer and business spending. Of all the major revenue sources municipal government collects, sales tax is the most sensitive to the economic climate. By 2009, the ‘Great Recession’ (December ’07 – June ’09) had resulted in a collective 8.8% decrease in annual sales and use tax collections when compared to 2007. As the economy began its slow recovery in 2010, annual sales and use tax collections rebounded 1.6%. Fortunately, the trend has not only continued but also gained additional momentum as 2011 sales and use tax revenues were 5.4% above those of 2010, and 2012 sales and use tax revenues are currently 4.3% above those from last year . Although sales and use tax collections are expected to finally reach their pre-recession levels in 2013, the City has continued to support ongoing operating costs without the use of fund balance. By implementing cost reduction and containment efforts, the City has been able to implement numerous efficiencies, thereby cutting expenditures without significant reductions in service levels. As is the case with many local government organizations, there are limited opportunities to increase revenues, therefore, in an effort to maintain the City’s financial viability it will be imperative that the organization continue efforts which maximize service delivery in the most efficient and effective manner possible. The City of Northglenn is a mature community, bordered on all sides by other municipalities with limited land available for new development. As such, redevelopment plays an important role in the local economy. In 1990, the Northglenn Urban Renewal Authority (NURA) was created to actively eliminate blight, assist with private redevelopment projects, as well as plan and develop public-related improvements. In 2010, the Economic Development Division was created and placed under the direct supervision of the City Manager. Working in partnership with NURA, the economic development division is responsible for the attraction, retention, rehabilitation and expansion of local business. While limited, opportunities for infill development within the City do exist. Vacant land along 120th Avenue near Interstate 25 offers a desirable business location for a wide variety of commercial uses. In order to be considered sustainable, the City must maintain a level of reinvestment within the community. Due to years of deferred maintenance, the City’s equipment, facilities, and infrastructure are in need of substantial replacement/renovation or improvement. In response, the City continues to focus on its planned, non-grant funded capital spending in 2013. In an effort to help meet these needs, the City received voter support of two significant tax extensions. In 2009, voters approved the extension of a 4.000 mill property tax for the purposes of reconstruction and rehabilitation of City streets. In 2013, these funds will provide for approximately $380,000 in projects such as designing the expansion of 112h Avenue from Washington Street to York Street. In 2010, voters again approved the extension of an expiring tax. This ½% sales and use tax on non-food items is used to meet the capital improvement needs of the community. The sales and use tax is anticipated to generate an additional $1.9 million in 2013, resulting in approximately $5.6 million in restricted fund balance. At this time the City has not allocated the use of the funds, however planning is in progress. In an effort to provide the best services possible to its citizens, the City actively seeks out additional funding opportunities. In 2012, a $477,931 grant award from Adams County was awarded to replace the HVAC system at the City’s recreation facility. In addition to capital-related grants, the 2013 fiscal year represents the third and final year of a COPS grant which funds the addition of three police officers (approximately $126,000 annually).

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Revenue Assessment City-Wide Revenues In an effort to simplify financial reporting, the City of Northglenn has organized its revenues into six categories: Taxes, Intergovernmental, Licenses & Permits, User Charges & Fees, Fines & Forfeits, and Other Revenue. The following table and chart illustrate the City’s total revenue (all funds, not including Other Sources or use of fund balance).

Revenue Category

2011Audited

Amounts

2012Year-EndForecast

2013AdoptedBudget

Taxes 19,288,101$ 18,743,911$ 19,110,650$

Intergovernmental 4,392,770 4,751,024 3,339,250

Licenses & Permits 446,766 482,968 482,968

User Charges & Fees 12,513,914 15,647,952 14,270,534

Fines & Forfeitures 1,284,662 839,505 929,260

Other Revenue 298,726 210,281 210,000

Total 38,224,939$ 40,675,641$ 38,342,662$

Taxes50% Intergovernmental

9%

Licenses & Permits1%

User Charges & Fees37%

Fines & Forfeitures2%

Other Revenue1%

Operating Revenue Budget By Category

As shown in the above table, city-wide 2013 budgeted revenue is estimated at $38,342,662 compared to estimated collections of $40,675,641 in 2012. This comparison illustrates the Intergovernmental category reports an overall reduction of 29.5%. Two large projects, Grange Hall Creek and the Recreation Center HVAC project, were funded by grants in 2012. Revenue associated with any grants the City may receive in 2013 is unknown and therefore not included in any forecasts. The decrease in user charges and fees represents collections for water services, which increased in 2012 because of the dry and hot conditions this past summer. As a more normal precipitation rate is anticipated, these revenues should return to budgeted levels. Additional detail regarding the forecasting methods for several of the major revenue sources of the City, as well as the associated impacts of the current economic environment is presented in the following sections.

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Tax Revenue Category Taxes represent by far the largest revenue category of the 2013 budgeted revenues, accounting for approximately 50% of the City’s total revenue. Property, specific ownership, sales, use, accommodation, and occupational taxes comprise this category. Due to the material nature of the property, sales, and use tax collections, each revenue source is discussed in more detail below. Property Tax – Property taxes are generated through an 11.597 mill levy on the assessed real and personal property valuation of $242,279,510. In 2013, the City has estimated property tax collections of $2,777,855, which makes up approximately 7% of the City’s total revenue. The mill levy is made up of perpetual 7.597 mills used to support general operating activities and is recorded in the General Fund, while a voter-approved 4.000 mills, scheduled to expire on December 31, 2019, is restricted for purposes of major road and street reconstruction projects and accounted for in the Capital Projects Fund. While property tax remains one of the most dependable revenue streams for the City, it also remains one of the most regulated under State law. The residential assessment rate, which determines the amount of residential assessed value the mill levy is applied to, is expected to remain unchanged through 2013. The assessment rate is based on a statewide calculation, which keeps the total value of residential properties at 45% of the total assessed valuation. The assessment rate for nonresidential properties is fixed at 29% of market value, while residential rates remain variable. Pursuant to the requirements of the Gallagher Amendment to the State Constitution, the State of Colorado established the residential assessment rate at 7.96%. The table below shows the assessed valuation of the City and percent changes from year to year.

Year Assessed Valuation % Change

2003 242,491,600 8.0%2004 240,921,920 -0.6%2005 251,009,200 4.2%2006 248,812,920 -0.9%2007 253,297,030 1.8%2008 250,837,050 -1.0%2009 239,829,910 -4.4%2010 240,509,600 0.3%2011 238,969,630 -0.6%2012 242,279,510 1.4%

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Sales/Use Taxes – The City of Northglenn currently levies a 4.0% sales/use tax on the purchase price of non-food goods and materials and a separate 3.0% sales tax on food items. While non-food sales taxes are primarily used to support the general operations of the City, 25% of the collections (which is equal to a 1.0% tax rate) have been restricted exclusively for the purposes of increasing the City’s water supply (0.5%) and funding of capital improvement projects (0.5%). The restrictions are a result of two voter-approved 0.5% interim sales/use taxes which expire on December 31, 2015 and December 31, 2025, respectively. The food-related sales tax is restricted for the exclusive purpose of reducing water and sewer capital charges and is made up of a 3.0% perpetual tax. The proceeds are used to pay water/wastewater-related debt service. For 2013, sales and use tax collections comprise approximately 41% of the City’s annual revenue, making it the largest single source of income for the City. The City collects its own sales and use taxes, closely monitoring collections through a self-collection program. Projections of sales and use taxes are based on detailed analysis of historical trends, economic forecasts, and anticipated changes in the local commercial environment, as well as, consumer spending, and development activity. The following chart illustrates the historical sales/use tax trends and forecasts.

15,722,074

15,869,697

14,336,529

14,566,239

15,284,948

15,605,911

15,932,326

10,000,00011,000,00012,000,00013,000,00014,000,00015,000,00016,000,00017,000,000

Sales & Use Tax Trends

Due to a slowdown in the national economy, the City of Northglenn began to experience decreases in sales and use tax collections throughout the fall of 2008. By 2009, sales and use tax collections showed signs of further weakening as rising unemployment rates coupled with the continuous economic and financial turmoil began to impact consumer confidence. During 2010, sales and use tax collections began to stabilize and in several cases reported modest increases. As the economy slowly imroved, 2011 sales and use tax collections increased 4.9% above those of 2010. In light of continued talk of slow economic recovery trends, 2012 sales and use tax collections are expected to increase another 2.1% over 2011. In the absence of any significant changes anticipated in the local commercial environment, sales and use tax collections are projected to increase a modest 2.1% in 2013 when compared to the prior year. While annual inflation would typically impact sales tax collections, such assumptions were omitted from the analysis as to remain conservative given the uncertainty of the economy.

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Intergovernmental Revenue Category The intergovernmental revenue category represents approximately 9% of the 2013 budget revenues. The category is made up of revenues which are collected on behalf of the City by other governments. Revenues which fall under this category typically represent share backs or grants from the Federal, State, or County governments and include motor vehicle registrations, highway user taxes, road and bridge taxes, and state lottery proceeds. Also included in this category is revenue derived from the reimbursement of costs associated with the Northglenn Urban Renewal Authority and the Church Ditch Water Authority.

Licenses & Permits Revenue Category The City issues various licenses and permits which grant the holder specific use privileges (i.e. the ability to sell liquor within the City, etc.). The fees, which account for approximately 1% of the 2013 budgeted revenues, are intended to offset some of the administration, recording, and regulation costs associated with those activities. Currently the City issues and collects fees for business and liquor licenses, as well as building, electrical, sign, special use, and park use permits. User Charges & Fees Revenue Category User charges and fees are intended to offset some or all of the costs associated with specific services provided to identifiable recipients. The revenue category represents approximately 37% of the 2013 organization-wide revenue, making it the second largest revenue category for the City. Approximately 83% of the dollars collected through user charges are associated with water, wastewater, and sanitation services. Due to the material nature of these revenue sources additional information has been provided below. Water Usage Charges – Charges for water services are based on a tiered rate structure and offset the operating costs associated with providing clean and safe drinking water to the City’s inhabitants. In 2013, the estimated collections associated with such services account for approximately 17% of the City’s total annual revenue. In 2009, City Council approved a rate increase as well as modified the tier structure of the water rates schedule. Additional rate increases were approved and implemented in both 2010 and 2011 to meet the ongoing capital needs of the operation. No rate increases were implemented in 2012 and are none are planned for 2013. Revenue forecasts are based on customer trends, changes to the rate structure, and estimates regarding annual precipitation. Sewer Usage Charges – The City currently provides wastewater utility services to its residents. Charges for wastewater services are based on scheduled rate structures and offset the operating costs associated with providing the services. In 2013, the estimated collections associated with these services comprise approximately 9% of the City’s total annual revenue. In 2010, City Council approved a rate increase and slight modification of the wastewater rate schedule. Just as with the water rates, sewer rates were also increased in 2011 to meet ongoing funding needs. No rate increases were made in 2012 and are none are planned for 2013. Revenue forecasts closely match those of the water usage charges and are based on historical trends. Trash Collection Charges – The City provides sanitation utility services for its residents through garbage collection and recycling programs. Charges for trash collection services are based on a set rate structure intended to offset the operating costs associated with providing the service. In 2013, the forecasted trash collection charge represents almost 4% of the City’s annual revenue. Due to the nature of the service, revenue collections are relatively immune from external variables such as the local economy or weather. Customer trends and anticipated changes to the rate structure are used when forecasting future collections.

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The following chart illustrates and compares the historical water, wastewater, and sanitation collection trends and forecasts.

2007 2008 2009 2010 20112012

Estimate2013 Budget

Water Usage $5,188,314 $5,473,909 $5,325,758 $5,641,735 $5,972,799 $8,022,166 $6,622,964

Sewer Usage $2,331,896 $2,808,202 $2,201,020 $2,862,340 $3,142,624 $3,320,405 $3,320,405

Sanitation Collection $1,207,549 $1,439,168 $1,382,350 $1,373,496 $1,372,148 $1,410,659 $1,410,659

0

750,000

1,500,000

2,250,000

3,000,000

3,750,000

4,500,000

5,250,000

6,000,000

6,750,000

7,500,000

8,250,000

9,000,000

Utility User Charges Trends

Fines & Forfeits Revenue Category Fines and forfeits include court costs, violation fines, and police surcharges and comprise approximately 2% of the City’s total 2013 anticipated revenue. The funds received are intended as a financial punishment for the commission of minor crimes, code violations, or the settlement of a claim. Monies are used to help offset the day-to-day operations of various patrolling, enforcement, and municipal court activities. Other Revenue Revenue sources categorized as other revenue includes the investment earnings, miscellaneous reimbursements, and grants/contributions from local sources and account for less than 1% of the City’s total revenue.

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Expenditure Assessment City-Wide Expenditures In an effort to simplify financial reporting, the City of Northglenn has organized its expenditures into six categories: Personnel, Purchased Services, Supplies/Non-Capital Equipment, Capital Outlay, Miscellaneous, and Contingencies. The following table and chart illustrate the City’s total expenditures (all funds, not including Other Uses or internal fund transfers).

Expenditure Category

2011Audited

Amounts


2013AdoptedBudget

Personnel 16,750,442$ 17,015,815$ 18,595,060$

Purchased Services 3,493,302 4,046,334 4,556,619

Supplies/Non-Capital Equipmen 3,946,287 3,779,485 3,723,370

Capital Outlay 5,330,691 9,395,065 6,982,901

Miscellaneous 274,164 369,162 306,600

Contingency - - 100,000

Total 29,794,886$ 34,605,861$ 34,264,550$

Personnel54%

Purchased Services13%

Supplies/Non-Capital Equipment

11%

Capital Outlay21%

Miscellaneous1%

Contingency0%

Operating Expenditure Budget By Category

In response to the ongoing economic uncertainty and continued slow recovery at both the national and local levels, the City has continued to control costs, while at the same time increasing reinvestment within the community via capital improvement projects. The expenditure categories, as well as some of the more significant changes in spending authorization are discussed in more detail below. Personnel Category Salaries, wages, and benefits represent approximately 54% of the 2013 city-wide budgeted expenditures. The category includes all costs associated with personnel including regular and seasonal staff, payroll taxes, and all clothing, tool, or vehicle allowances. Significant changes for 2013 include:

Following a pay and hiring freeze from 2008 until mid-2011, the City adopted an updated salary schedule. The 2013 budget includes a maximum 2% market adjustment for all positions which are considered below current industry levels, as well as a maximum 2% step increase for all

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non-sworn employees and a maximum 6% step increase for all sworn police personnel. The market and step adjustments account for a city-wide increase of $477,913.

Medical benefits were increased $89,323 or 4.5% to accommodate an anticipated employer

paid premium increase associated with health and dental insurance contributions during the mid-year renewal process.

Workers’ Compensation Insurance premiums increased approximately $81,347 due to the

recent occurrence of several infrequent, yet significant injuries.

The Retirement Agreement between the City and the on-the-job City Manager is expected to cause a one-time increase to 2013 personnel costs of approximately $77,000.

Changes in FTE include the transfer of the Risk Manager position from the Finance Department

to the Management Services Department to enhance job efficiencies; elimination of the Abatement Coordinator, the Engineering Technician and an Administrative Technician; and subsequent increase of a Neighborhood Services Officer, a Civil Engineer, and an Accounting Specialist; elimination of a Court Clerk and a 0.5 Head Lifeguard FTE due to underutilization; an increase of a 0.18 FTE Recreation Assistant and a 0.28 FTE Guest Relations Specialist; an increase of 0.20 Lab Technician FTE to accommodate increasing regulatory requirements; and addition of the Economic Development Coordinator FTE.

Purchased Services Category The purchased services category represents approximately 13% of the 2013 budgeted expenditures. This category is made up of expenditures which by their nature are performed by persons or firms external to the organization. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Expenditures which fall under this category include administrative services, technical services, travel, training, repairs/maintenance, rentals/leases, and non-personnel related insurance premiums. Significant changes for 2013 include:

Property, casualty, and liability insurance premiums are expected to increase approximately $29,863 due to a combination of inflationary pressures and claim history.

Property services increased $315,835 due to the need for biosolid removal from the wastewater treatment plant lagoons, mowing of the right-of-ways along I-25, and contractor services.

Technical services increased $121,967 due to programming costs for the upgrade of the municipal court software system and the annual maintenance contracts for the City’s financial management system and meter reading software.

Supplies/Non-Capital Equipment Category The supplies and non-capital equipment category accounts for about 11% of the 2013 budgeted expenditures. Expenditures in this category are for items that are consumed, worn out, or deteriorated through use, and do not meet the requirements of the City’s definition of capital assets. Supplies, natural gas, electricity, fuel, as well as non-capital equipment such as file cabinets, desks, and personal computers are included in this category. Significant changes in 2013 include:

The 2013 budget includes a decrease of $150,000 to inventory supplies because the sale of poly cart used in trash collection have tapered off.

Chemicals/Compounds is anticipated to increase by $300,000 to cover an increase in pricing

and heavier usage of bioxide for wastewater system odor control.

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Capital Outlay Category The capital outlay category makes up close to 21% of the 2013 budgeted expenditures. This category includes capital assets and capital improvement projects such as the acquisition of land, water, buildings, and improvements thereof. Expenditures in this category tend to vary substantially from year to year based on the needs of the organization and community. Additional detail regarding the capital improvement projects can be found in the “Capital Improvements” section of the budget document. A listing of the planned capital asset purchases for 2013 is shown below:

Item Description

2013Adopted Budget

General FundFullCourt Software Upgrade 55,773$ Vehicle Replacement - Unit 227 2002 Ford Expedition 15,245 Vehicle Replacement - Unit 274 2002 Ford E150 Van 15,245 Vehicle Replacement - Unit 275 2002 Ford E150 Van 15,245 Vehicle Replacement - Unit 116 2002 Ford E150 Van 15,245 Vehicle Replacement - Unit 534 Parks Division Truck 35,000 Vehicle Replacement - Unit 232 2007 Crown Victoria 50,000 Vehicle Replacement - Unit 234 2007 Crown Victoria 50,000 Vehicle Replacement - Unit 244 2005 Crown Victoria 50,000 Equipment - 5 Enterprise Scanners for FullCourt Software 5,000 Equipment - Parks Division Overseeder 8,200 Equipment - Parks Division Chipper 31,746 Recreation - NRC Operations Gym Curtain Replacement 6,000 Equipment Replacement - Server (75% GF & 25% WWWF) 24,000 Equipment Replacement - Fleet Services Roof and Evaporative Cooler 80,000 Equipment Replacement - Unit 140 Air Compressor 17,000 Equipment Replacement - Fleet Services Vehicle Lift 10,000 Equipment Replacement - Unit 749 Snow Plow 17,000 Equipment Replacement - M&O South Gate Operator replacement 2,500 Equipment Replacement - Facilities Maintenance Roof Top HVAC 7,000 Subtotal 510,199$

Water & Wastewater FundEquipment Replacement - Server (75% GF & 25% WWWF) 8,000$ Equipment Replacement - M&O South Gate Operator replacement 2,500 Equipment Replacement - Facilities Maintenance Roof Top HVAC 7,000 Equipment Replacement - Booster Motor Variable Frequency Drive 15,000 Equipment Replacement - Booster Pump and Motor 40,000 Equipment Replacement - Motor Control Valve at the Booster Station 11,000 Equipment Replacement - Drainage Pump Station Pump 12,000 Equipment Replacement - Station E Pump 17,000 Equipment Replacement - Lift Station G Backup Generator/Automatic Transfer Switch 38,500 Equipment Replacement - Ultraviolet (UV) Disinfection Lamp 24,000 Subtotal 175,000$

Sanitation FundVehicle Replacement - Unit 170 Roll-off Trash Truck 2004 Int'l 125,000$ Vehicle Replacement - Unit 132 Rear Load Trash Truck 2007 Mack LE 230,000 Equipment Replacement - Automated Trash Truck Arm 15,000 Subtotal 370,000$

City-Wide Total 1,055,199$

Capital Outlay Item List

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Miscellaneous Category The other expenditures category accounts for approximately 1% of the 2013 budgeted expenditures. Expenditures in this category include dues and fees to professional organizations, as well as the community grants and contributions program. The grants and contributions program makes up a significant portion of this category and includes incentive programs such as those associated with the water conservation and education program, as well as a contribution to the Northglenn Historical Preservation Commission. The category changes each year based on the needs of the community and financial ability of the organization. Contingency Category The contingency category accounts for less than 1% of the 2013 expenditure budget. The category is provided for budget purposes only as actual expenditures are to be charged to the appropriate program and object classification. The allocation provides for unforeseen expenditures or overruns in other categories throughout the year.

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Other Sources/Uses Interfund Transfers In order to accommodate the changing needs of the community, the City is often required to transfer non-restricted revenues from one fund to another. In 2013, the City has planned for a single interfund transfer from the General Fund to the Capital Projects Fund in the amount of $200,000 to continue the development of an adequate fund balance and further support the capital improvement efforts of the City. Debt Proceeds & Payments Colorado State Statute limits the total amount of General Obligation debt to three percent of the jurisdiction’s actual value of the taxable property within the City, as determined by the County Assessor. The City’s current legal debt limit and debt margin are as follows:

Calculation of Legal Debt Limit & Debt Margin

2012 Actual Value $ 2,432,011,928

Debt Limit – 3% of Net Assessed Value 72,960,358

Outstanding Debt Applicable to Debt Limit -

Debt Margin $ 72,960,358

While the City currently does not carry any debt which is applicable to the debt limit, other obligations do exist. The following tables highlight the City’s current debt obligations as identified in the 2013 budget:

Outstanding Interest

Principal Balance

Interest Payment

Principal Payments

Ending Balance

Maturity Date

2002 Standley Reservoir Certif icates of Participation 2,989,240$ 8,420,000$ 495,576$ 645,000$ 10,268,664$ 12/01/22

2010 Church Ditch Water Lease Purchase Agreement 353,398 4,705,649 174,580 1,511,770 3,372,697 12/01/15

Total Debt Obligations 3,342,638$ 13,125,649$ 670,156$ 2,156,770$ 13,641,361$

2013 ActivityAs of December 31, 2012

Economic Incentives Economic development is imperative to establishing and maintaining a sustainable local economy. As such, the City of Northglenn provides economic incentives (often in the form of sales tax rebates) to attract development and/or redevelopment by private enterprise with the intent to provide beneficial impacts on the local economy and enhance the services and products available to citizens. Awards & Claims The City currently operates under a $25,000 and a $100,000 per incident deductible for property and liability insurance respectively. Based on historical trending, an estimate of $113,500 has been included in the budget document.

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Fund Balance Analysis Changes In Fund Balance Following sound financial management, the City confines the use of fund balance to items which are commonly regarded as one-time or limited-duration expenditures. By maintaining appropriate fund balances in each of its funds, the City is able to adapt to changing market conditions, take advantage of unforeseen opportunities, and maintain adequate cash balances given the cyclical nature of the local retail economy. In addition, several of the City’s funds are designed to accumulate fund balances in order to finance future projects and/or purchases. In 2013, the city-wide fund balance is anticipated to increase approximately 3.2% or $1,093,686. A listing of changes in fund balances for fiscal year 2013 is presented below:

2013 Beginning Fund Balance

2013Revenues &

Other Sources

2013Expenditures & Other Uses

2013 Surplus/(Deficit)

2013 Projected Ending Fund

Balance

General Fund 10,984,308$ 19,220,275$ 19,410,024$ (189,749)$ 10,794,559$

Conservation Trust Fund 332,099 374,512 340,000 34,512 366,611

CDBG Fund - - - - -

Capital Projects Fund 5,194,366 4,210,769 1,341,455 2,869,314 8,063,680

Water & Wastew ater Fund 15,712,616 12,761,547 14,429,768 (1,668,221) 14,044,395

Stormw ater Fund 142,491 420,659 225,190 195,469 337,960

Sanitation Fund 1,913,408 1,554,900 1,702,539 (147,639) 1,765,769

Total 34,279,288$ 38,542,662$ 37,448,976$ 1,093,686$ 35,372,974$

General Fund – Fund balance is anticipated to decrease by 1.7%. The General Fund is responsible for supporting the majority of the ongoing operating costs of the government. Conservation Trust Fund – Fund balance is expected to increase by approximately 10.4%. CDBG Fund – As a reimbursable grant fund, the CDBG fund’s fund balance is expected to remain unchanged. This is due to the nature of the fund which is intended to receive reimbursement for all qualified expenditures made throughout the course of the year. Capital Projects Fund – Fund balance is forecasted to increase by 55.2%. The fund accounts for revenue sources restricted for capital improvement such as sales tax shared by Adams County for open space and transportation projects. Fund balances are often accumulated over a period of time and spent on planned future projects. Water & Wastewater Fund – Fund balance is anticipated to decrease approximately 10.6%. The decrease in fund balance is due to the initialization of several planned capital improvement projects in 2013. Stormwater Fund – Fund balance is expected to increase by almost 137.2%. Sanitation Fund – Fund balance is anticipated to decrease 7.7%. The decrease is the result of capital asset purchases in association with the curbside recycling and trash collection programs.

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Fund Balance Restrictions, Commitments, & Assignments Due to limitations placed on the purposes for which all or portions of the City’s financial resources may be used, it is necessary to classify various components of fund balance. The components are developed in such a manner as to identify the extent to which the City is bound to the constraints and specific purposes for which amounts in the fund can be spent. Restricted Fund Balance – Describes the portion of fund balance which reflects resources that are subject to externally enforceable legal restrictions. Such restrictions are typically imposed by parties outside of the City. Examples include the 3% emergency reserve established by the Taxpayers’ Bill of Rights (a.k.a. TABOR). Committed Fund Balance – Describes the portion of fund balance which represents resources that are constrained by self-imposed limitations. Commitments of this type are made at the highest level of decision-making (normally the governing body) and can only be removed in the same manner. Examples include the 25% minimum operating reserve in the General Fund. Assigned Fund Balance – Describes the portion of fund balance which reflects the governments intended use of resources. Assignments are often made by the governing body, committee, or executive of the organization. Unassigned Fund Balance – If funds are not restricted, committed, or assigned, they could not properly be reported in a fund other that the General Fund. Therefore, only the General Fund can technically report a positive amount of unassigned fund balance. However, to simplify the decision-making process and fund summary statements within the budget document, each fund reports an unassigned fund balance. It is important to note that resources deemed “unassigned” in the statements other than those reported in the General Fund are in fact assigned in conjunction with the overall, non-specific purposes of the funds themselves.

2013 Beginning Fund Balance

2013Revenues &

Other Sources

2013Expenditures & Other Uses

Restrictions, Commitments, & Assignments

2013 UnassignedFund Balance

General Fund 10,984,308$ 19,220,275$ 19,410,024$ 4,852,506$ 5,942,053$

Conservation Trust Fund 332,099 374,512 340,000 - 366,611

CDBG Fund - - - - -

Capital Projects Fund 5,194,366 4,210,769 1,341,455 7,208,247 855,433

Water & Wastew ater Fund 15,712,616 12,761,547 14,429,768 5,784,911 8,259,484

Stormw ater Fund 142,491 420,659 225,190 - 337,960

Sanitation Fund 1,913,408 1,554,900 1,702,539 - 1,765,769

Total 34,279,288$ 38,542,662$ 37,448,976$ 17,845,664$ 17,527,310$

I would like to recognize and thank all of the City staff for their hard work and commitment to provide a workable, realistic budget and also their continued commitment to control costs in these economic challenging times. I want to also express my appreciation to the City Council for their leadership and partnership in the budget process. Respectfully Submitted,

William A. Simmons City Manager

27

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Taxes 19,288,101$ 18,087,014$ 18,743,911$ 19,110,650$

Intergovernmental 4,392,770 4,496,894 4,751,024 3,339,250

Licenses & Permits 446,766 426,724 482,968 482,968

User Charges & Fees 12,513,914 14,015,403 15,647,952 14,270,534

Fines & Forfeitures 1,284,662 1,691,587 839,505 929,260

Other Revenue 298,726 165,099 210,281 210,000

Total Revenue 38,224,939 38,882,721 40,675,641 38,342,662

Expenditures:

Personnel 16,750,442$ 17,728,707$ 17,015,815$ 18,595,060$

Purchased Services 3,493,302 3,942,978 4,046,334 4,556,619

Supplies/Non-Capital Equipment 3,946,287 3,843,942 3,779,485 3,723,370

Capital Outlay 5,330,691 12,256,860 9,395,065 6,982,901

Miscellaneous 274,164 509,527 369,162 306,600

Contingency - 85,753 - 100,000

Total Expenditures 29,794,886 38,367,767 34,605,861 34,264,550

8,430,053 514,954 6,069,780 4,078,112

Other Financing Sources/(Uses):

Transfers In/(Out) 100,000 - - -

Debt Issuance/(Payments) (3,032,514) (2,827,613) (2,827,613) (2,826,926)

Sale of Assets 33,278 - - -

City-Wide Summary

Excess/(Deficiency) of RevenuesOver Expenditures

Sale of Assets 33,278

Insurance Recovery/(Claims) (38,553) (88,500) (88,500) (113,500)

Economic Incentives (35,631) (42,000) (44,000) (44,000)

Claims/Awards - - - -

Total Other Financing Sources/(Uses) (2,973,420) (2,958,113) (2,960,113) (2,984,426)

Net Change In Fund Balance: 5,456,633 (2,443,159) 3,109,667 1,093,686

Cumulative Fund Balance

Beginning Fund Balance 25,712,988 29,595,729 31,169,621 34,279,288

Ending Fund Balance 31,169,621 27,152,570 34,279,288 35,372,974

Less Restrictions, Commitments, & Assignments:

Fund Balance Restrictions 6,505,362 5,920,323 7,198,706 9,761,532

Fund Balance Commitments 5,843,363 7,776,826 7,623,353 8,084,132

Unassigned Fund Balance 18,820,896$ 13,455,421$ 19,457,229$ 17,527,310$

28

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

2011Audited

Amounts


2013AdoptedBudget

Revenue, Expenditures & Unassigned Fund Balance

Total Revenue Total Expenditures


9%




Fines & Forfeitures2%

Other Revenue1%

Personnel54%



11%

Capital Outlay21%

Miscellaneous1%

Contingency0%


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2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Taxes

Property Tax 2,781,509 2,742,520 2,742,520 2,777,855

Penalties & Interest 4,539 2,500 5,485 5,556

Specific Ownership Tax 186,395 176,627 191,835 194,713

Sales Tax 12,649,417 12,396,946 12,811,879 13,004,057

Food Sales Tax 581,611 533,586 547,194 555,402

Penalties & Interest 62,549 25,000 38,000 38,000

Use Tax 1,728,210 1,750,640 2,000,456 2,030,463

Building Materials Use Tax 220,537 160,599 201,382 204,404

Audit Transactions 42,624 100,000 7,000 100,000

Accommodations Tax 149,514 141,596 136,000 138,040

Occupational Tax 881,196 57,000 62,160 62,160

Total Taxes 19,288,101 18,087,014 18,743,911 19,110,650

Intergovernmental

NURA IGA 82,855 120,000 120,000 150,000

School Resource Officers 140,488 127,620 126,314 100,341

North Metro Task Force 15,799 10,000 14,000 14,000

Traffic Light IGA 2,246 2,246 2,246 2,246

Berthoud Pass IGA - 3,500 3,500 3,500

Church Ditch IGA 121,600 120,000 120,000 120,000

Open Space Tax 229,717 218,684 228,150 228,150

DUI Proceeds 33,382 30,000 42,052 42,052

Uninsured Motorist Revenue 578 2,500 2,000 2,000

Seat Belt Violations 195 250 250 250

Drug Surcharge 924 1,500 621 621

628 922 618 33 32 02 32 02

City-Wide Revenue Detail

Transportation Tax 628,922 618,337 732,502 732,502

Road & Bridge Tax 155,576 163,006 142,872 142,872

Motor Vehicle Registration 108,150 108,528 110,432 110,432

Tobacco Tax 69,132 68,990 67,979 67,979

Severance Tax 22,657 12,500 12,500 12,500

Mineral Lease Proceeds 19,329 12,500 12,500 12,500

Lottery Proceeds 325,923 355,058 369,012 369,012

Highway Users Tax 957,090 990,747 930,669 939,606

County Grants 620,000 1,070,727 1,098,658 161,122

State Grants 48,007 - 9,002 -

Federal Grants 810,200 460,201 605,765 127,565

Total Intergovernmental 4,392,770 4,496,894 4,751,024 3,339,250

Licenses & Permits

Sales/Use Tax Licenses 36,197 36,850 36,000 36,000

Contractor Licenses 31,103 42,822 49,192 49,192

Liquor Licenses 14,828 22,203 15,000 15,000

Pawn Shop Licenses 15,075 5,000 15,000 15,000

Amusement Licenses 13,300 15,000 11,156 11,156

Peddlers Licenses 615 1,000 1,000 1,000

Building Permits 184,101 173,649 201,037 201,037

Electrical Permits 26,612 17,591 26,762 26,762

ROW Construction Permits 37,421 31,999 40,540 40,540

Sign Permits - 2,500 1,000 1,000

Park Use Permits 87,514 78,110 86,281 86,281

Total Licenses & Permits 446,766 426,724 482,968 482,968

30

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

User Charges & Fees

Administrative Fees 23,369 22,664 19,920 19,220

Bond Administration Fees 2,804 2,500 2,945 2,945

Pawn Slip Processing Fees 9,303 7,500 9,662 8,696

Sex Offender Registration 5,910 7,000 3,971 3,971

Passport Processing Fees 33,308 40,559 42,941 42,941

FRICO Agreement 1,600 2,400 2,400 2,400

Past Due Penalties/Interest 101,514 98,674 114,197 114,197

Plan Review Fees 26,404 19,832 35,603 35,603

Zoning & Subdivision Fees 1,850 2,500 1,849 1,849

VIN Inspection Fees 874 1,000 577 577

Participant Fees 667,411 685,081 700,463 704,588

Occupational Fees 321,246 1,117,529 1,155,440 1,155,440

Vending Machine Concessions 2,114 2,000 1,714 1,714

Advertising Revenue 8,353 5,000 3,952 3,952

Rental/Lease Income 120,680 116,214 100,239 100,239

Contracted Off-Duty Services 23,372 30,000 36,417 36,417

Fingerprinting Fees 1,154 1,000 1,927 1,927

Contracted Lab Services 19,610 21,791 4,901 20,000

Water Use Charges 5,972,799 6,622,964 8,022,166 6,622,964

Construction Water Sales 2,100 3,500 2,393 2,393

Water Lease Revenue 33,480 22,779 20,000 20,000

Sewer Use Charges 3,142,624 3,193,884 3,320,405 3,320,405

Tap Connection Fees 1,095 - - -

Stormwater Charges 417,656 420,000 417,659 417,659

Trash Collection Charges 1,372,148 1,375,000 1,410,659 1,410,659

Off/S 31 931 3 000 3 8 0 3 8 0


Roll-Off/Special Pickup Fees 31,931 35,000 35,850 35,850

Recycling Revenue 23,097 35,000 68,963 75,859

Sale of Inventory 131,175 109,400 92,400 89,730

Documents/Photocopies 1,102 500 500 500

Passport Photographs 7,400 8,194 11,080 11,080

Police Reports 6,431 5,938 6,759 6,759

Total User Charges & Fees 12,513,914 14,015,403 15,647,952 14,270,534

Fines & Forfeits

Court Costs 107,354 127,293 81,063 81,063

General Fines 6,100 4,906 9,252 9,252

Criminal Fines 48,996 52,309 63,718 63,718

Traffic Fines 914,281 1,263,060 560,245 650,000

Parking Fines 12,821 16,340 8,386 8,386

OJW Revenue 14,895 15,611 11,470 11,470

Forfeitures 950 1,500 1,500 1,500

Victim Assistance Surcharge 76,485 104,795 48,494 48,494

Nuisance Abatement Fees 71,118 50,487 14,562 14,562

Landscaping Citations 5,338 2,123 9,600 9,600

Housing Citations 424 500 815 815

Litter Citations 3,821 2,791 5,900 5,900

Illegal Vehicle Citations 2,044 3,767 4,300 4,300

Other Citations 20,035 46,105 20,200 20,200

Total Fines & Forfeits 1,284,662 1,691,587 839,505 929,260

31

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Other Revenue

Investment Earnings 178,282 165,099 110,281 110,000

Miscellaneous 120,563 - 100,000 100,000

Total Other Revenue 298,726 165,099 210,281 210,000

Total Revenues 38,224,939$ 38,882,721$ 40,675,641$ 38,342,662$


32

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 12,481,384 13,291,425 12,654,519 13,884,879

Seasonal/Temporary Wages 190,013 183,672 180,265 184,470

Overtime 362,920 325,338 347,418 327,055

Stipend 234,429 - - -

Allowances 128,261 126,746 136,847 122,460

Medicare 168,894 195,218 169,575 203,776

Unemployment Insurance 28,777 33,921 33,921 30,000

Workers Compensation 195,955 197,321 225,607 318,325

Retirement Contributions 1,119,273 1,170,993 1,121,591 1,245,611

Medical Benefits 1,649,100 1,979,544 1,941,024 2,061,590

Life/Disability Benefits 155,913 177,036 171,848 188,894

Post-Employment Benefits 35,523 47,493 33,200 28,000

Total Personnel 16,750,442 17,728,707 17,015,815 18,595,060

Purchased Services

Professional Services 915,781 959,799 1,041,777 1,028,869

Technical Services 490,998 424,175 449,357 546,142

General Services 293,706 366,164 370,036 367,968

Property Services 726,016 859,175 855,607 1,175,010

Repair/Maintenance Services (449) 5,000 10,200 30,000

Communication Services 695,092 843,358 879,315 918,777

Internet Services 7,961 7,800 7,700 7,750

Training/Registration 96,799 160,660 112,146 138,425

Mileage/Travel 6,258 11,908 9,246 10,750

Rentals/Leases 58,805 69,842 75,753 67,968

Insurance Premiums 202,335 235,097 235,197 264,960

City-Wide Expenditure Detail

, , , ,

Total Purchased Services 3,493,302 3,942,978 4,046,334 4,556,619


Office Supplies 39,424 50,484 50,801 46,833

Technology Supplies 52,382 43,147 53,687 44,192

Operating Supplies 1,680,244 1,366,620 1,572,981 1,270,037

Chemicals/Compounds 21,359 30,000 20,000 320,000

Maintenance Supplies (16,695) - - -

Repair Supplies 348 - - -

Construction Materials (1,190) - - -

Inventory Supplies 236,694 234,519 111,333 84,500

Uniforms/Clothing 12,423 18,500 13,050 18,300

Non-Capital Equipment 254,879 211,648 204,714 179,800

Gas/Electricity 1,339,444 1,512,035 1,407,194 1,434,384

Motor Vehicle Fuels 326,975 376,989 345,725 325,324

Total Supplies/Non-Capital Equipment 3,946,287 3,843,942 3,779,485 3,723,370

Capital Outlay

Property/Rights - 114,674 114,674 -

Capital Equipment 750,848 1,164,485 1,169,685 1,118,562

Capital Improvement Projects 4,579,843 10,977,701 8,110,706 5,864,339

Total Capital Outlay 5,330,691 12,256,860 9,395,065 6,982,901

33

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Miscellaneous

Dues/Fees 62,942 80,078 81,962 83,898

Grants/Donations 167,511 404,449 261,450 196,702

Community Incentive 28,430 25,000 25,000 25,000

Bad Debt Expense 15,281 - 750 1,000

Total Other Expenditures 274,164 509,527 369,162 306,600

Contingency

Contingency - 85,753 - 100,000

Total Contingency - 85,753 - 100,000

Total Expenditures 29,794,886$ 38,367,767$ 34,605,861$ 34,264,550$

City-Wide Expenditure Detail

34

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Taxes 14,087,989$ 13,005,441$ 13,495,346$ 13,762,387$


Licenses & Permits 446,766 426,724 482,968 482,968


Fines & Forfeitures 1,284,662 1,691,587 839,505 929,260

Other Revenue 159,000 45,233 133,925 134,000

Total Revenue 19,111,451 18,952,119 18,923,027 19,220,275

Expenditures:

Personnel 12,413,165$ 13,202,758$ 12,588,991$ 13,864,132$



Capital Outlay 544,259 547,485 553,185 487,810

Miscellaneous 219,550 365,332 272,489 277,200

Contingency - 85,753 - 100,000


2,177,856 648,303 1,416,025 154,251


Transfers In/(Out) (100,000) (200,000) (200,000) (200,000)

Debt Issuance/(Payments) (186,702) - - -


General Fund Summary


Sale of Assets 23,158


Economic Incentives (35,631) (42,000) (44,000) (44,000)

Total Other Financing Sources/(Uses) (335,816) (317,000) (319,000) (344,000)

Net Change In Fund Balance: 1,842,040 331,303 1,097,025 (189,749)





3% TABOR Reserve Restriction 571,061 558,624 534,780 582,301

Operating Reserve Commitment 3,746,292 4,096,580 3,921,721 4,270,205


36

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

2011Audited

Amounts


2013AdoptedBudget


Total Revenue Total Expenditures Unassigned Fund Balance


9%


U Ch & F



Fines & Forfeitures5%Other Revenue

1%

Personnel73%



9%

Capital Outlay3%

Miscellaneous1%

Contingency1%


37

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Taxes -$ -$ -$ -$

Intergovernmental 325,923 355,058 369,012 369,012

Licenses & Permits - - - -

User Charges & Fees - - - -

Fines & Forfeitures - - - -

Other Revenue 7,853 7,411 5,558 5,500

Total Revenue 333,776 362,469 374,570 374,512

Expenditures:

Personnel -$ -$ -$ -$

Purchased Services - - - -

Supplies/Non-Capital Equipment - - - -

Capital Outlay 509,348 1,192,485 1,192,485 340,000

Miscellaneous - - - -

Contingency - - - -

Total Expenditures 509,348 1,192,485 1,192,485 340,000

(175,572) (830,016) (817,915) 34,512


Total Other Financing Sources/(Uses) - - - -

Net Change In Fund Balance: (175,572) (830,016) (817,915) 34,512

Conservation Trust Fund Summary


Net Change In Fund Balance: (175,572) (830,016) (817,915) 34,512


Beginning Fund Balance 1,325,586 1,028,745 1,150,014 332,099

Ending Fund Balance 1,150,014 198,729 332,099 366,611


Assigned Fund Balance - - - -

Unassigned Fund Balance 1,150,014$ 198,729$ 332,099$ 366,611$

38

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2011Audited

Amounts


2013AdoptedBudget



Intergovernmental99%


Other Revenue1%

Capital Outlay100%


39

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Intergovernmental 232,743$ 460,201$ 412,156$ -$

Total Revenue 232,743 460,201 412,156 -

Expenditures:

Capital Outlay 204,844$ 345,156$ 345,156$ -$

Miscellaneous 27,899 115,045 67,000 -

Total Expenditures 232,743 460,201 412,156 -

- - - -

Net Change In Fund Balance: - - - -


Beginning Fund Balance - - - -

Ending Fund Balance - - - -



Unassigned Fund Balance -$ -$ -$ -$

CDBG Fund Summary


40

-

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

2011Audited

Amounts


2013AdoptedBudget



41

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Taxes 2,789,061$ 2,746,964$ 2,823,656$ 2,875,495$



User Charges & Fees - - - -


Other Revenue 17,941 36,000 13,456 13,500

Total Revenue 4,706,544 4,690,712 4,896,422 4,010,769

Expenditures:

Personnel -$ -$ -$ -$

Purchased Services - - - -

Supplies/Non-Capital Equipment - - - -

Capital Outlay 3,080,423 4,150,555 3,838,830 1,341,455

Miscellaneous - - - -

Contingency - - - -


1,626,121 540,157 1,057,592 2,669,314


Transfers In/(Out) 200,000 200,000 200,000 200,000

Total Other Financing Sources/(Uses) 200,000 200,000 200,000 200,000

Capital Projects Fund Summary


Net Change In Fund Balance: 1,826,121 740,157 1,257,592 2,869,314





4.000 Mill Restricted Fund Balance 691,723 166,687 404,259 1,046,888

1/2% Sales/Use Tax Restricted Balance 1,829,440 3,577,672 3,707,155 5,624,521

ADCOO Restricted Fund Balance 365,427 55,192 106,237 129,387

ADCOT Restricted Fund Balance 242,895 27,377 130,949 407,451

Committed For Skate Park - - - -

Unassigned Fund Balance 807,289$ 95,025$ 845,766$ 855,433$

42

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

2011Audited

Amounts


2013AdoptedBudget



Taxes72%

Intergovernmental28%


Other Revenue0%

Capital Outlay100%


43

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

4.000 Mill Property Tax 959,621$ 945,941$ 945,941$ 958,129$

Other Revenue - - - -

Total Revenue 959,621 945,941 945,941 958,129

Expenditures:

Road Reconstruction Improvements 141,698$ 1,179,083$ 1,198,228$ 380,000$


817,923 (233,142) (252,287) 578,129

Net Change In Fund Balance: 817,923 (233,142) (252,287) 578,129


Beginning Fund Balance 913,121 441,166 1,731,044 1,478,757

Ending Fund Balance 1,731,044$ 208,024$ 1,478,757$ 2,056,886$

4.000 Mill Property Tax Restricted Revenue


44

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

1/2% Sales/Use Tax 1,829,440$ 1,801,023$ 1,877,715$ 1,917,366$

Other Revenue - - - -

Total Revenue 1,829,440 1,801,023 1,877,715 1,917,366

Expenditures:

Capital Improvement Projects -$ -$ -$ -$

Total Expenditures - - - -

1,829,440 1,801,023 1,877,715 1,917,366

Net Change In Fund Balance: 1,829,440 1,801,023 1,877,715 1,917,366


Beginning Fund Balance - 1,776,649 1,829,440 3,707,155

Ending Fund Balance 1,829,440$ 3,577,672$ 3,707,155$ 5,624,521$

1/2% Sales/Use Tax Restricted Revenue


45

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Taxes 2,411,051$ 2,334,609$ 2,424,909$ 2,472,768$





Other Revenue 97,207 61,343 46,008 45,500

Total Revenue 11,926,556 12,507,108 14,098,299 12,761,547

Expenditures:

Personnel 3,528,449$ 3,713,956$ 3,623,367$ 3,875,590$



Capital Outlay 901,505 4,649,368 2,093,598 4,343,636

Miscellaneous 25,122 28,000 28,523 28,250


4,472,274 1,136,756 5,198,173 1,162,205



Insurance Recovery/(Claims) (179) (3,500) (3,500) (3,500)


Water & Wastewater Fund Summary


Net Change In Fund Balance: 1,626,283 (1,694,357) 2,367,060 (1,668,221)






Debt Service Reserve Restriction 1,276,783 1,279,628 682,713 97,538

Water Right Purchase Restriction 1,260,562 - 1,337,254 1,568,271

Capital/Infrastructure Commitment 1,480,052 2,000,000 2,000,000 2,000,000

Operating Reserve Commitment 617,019 1,680,246 1,701,632 1,813,927


46

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

2011Audited

Amounts


2013AdoptedBudget



Taxes


Other Revenue0%


Taxes20%

Intergovernmental1%

Personnel33%



15% Capital Outlay38%

Miscellaneous0%


47

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Taxes 2,411,051$ 2,334,609$ 2,424,909$ 2,472,768$



Other Revenue 53,437 44,698 33,524 33,500

Total Revenue 8,740,162 9,296,579 10,765,410 9,429,142

Expenditures:

Personnel 2,493,158$ 2,609,850$ 2,514,125$ 2,712,511$


Supplies/Non-Capital Equipment 652,189 693,324 689,481 826,921

Capital Outlay 743,384 3,294,058 1,532,854 2,189,935

Miscellaneous 22,183 27,650 28,173 27,900


3,698,429 1,480,286 4,665,007 2,435,041



Insurance Recovery/(Claims) (179) (3,500) (3,500) (3,500)


Net Change In Fund Balance: 852,438 (1,350,827) 1,833,894 (395,385)

Water Enterprise Function







Debt Service Reserve Restriction 1,276,783 1,279,628 682,713 97,538

Water Right Purchase Restriction 1,260,562 - 1,337,254 1,568,271

Capital/Infrastructure Commitment 740,026 1,000,000 1,000,000 1,000,000

Operating Reserve Commitment 486,607 1,130,559 1,141,887 1,201,042


48

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

User Charges & Fees 3,142,624$ 3,193,884$ 3,320,405$ 3,320,405$

Other Revenue 43,770 16,645 12,484 12,000

Total Revenue 3,186,394 3,210,529 3,332,889 3,332,405

Expenditures:

Personnel 1,035,291$ 1,104,106$ 1,109,242$ 1,163,079$

Purchased Services 63,663 161,822 136,672 403,972

Supplies/Non-Capital Equipment 1,152,535 932,471 992,715 884,139

Capital Outlay 158,121 1,355,310 560,744 2,153,701

Miscellaneous 2,939 350 350 350


773,845 (343,530) 533,166 (1,272,836)



Net Change In Fund Balance: 773,845 (343,530) 533,166 (1,272,836)




Wastewater Enterprise Function



Capital/Infrastructure Commitment 740,026 1,000,000 1,000,000 1,000,000

Operating Reserve Commitment 130,412 549,687 559,745 612,885


49

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Food Related Sales Tax 581,611$ 533,586$ 547,194$ 555,402$

Total Revenue 581,611 533,586 547,194 555,402

Expenditures:

Agent Fees -$ -$ -$ -$

Total Expenditures - - - -

581,611 533,586 547,194 555,402


2004 G.O. W&S Refunding Bonds - - - -

Series 2002A - Certificates of Participation (1,142,981) (1,141,264) (1,141,264) (1,140,577)


Net Change In Fund Balance: (561,370) (607,678) (594,070) (585,175)


Beginning Fund Balance 1,838,153 1,887,306 1,276,783 682,713

Ending Fund Balance 1,276,783$ 1,279,628$ 682,713$ 97,538$

Debt Service Function


50

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Non-Food Sales/Use Tax 1,829,440$ 1,801,023$ 1,877,715$ 1,917,366$

Total Revenue 1,829,440 1,801,023 1,877,715 1,917,366

Expenditures:

Water Rights Purchases -$ 114,674$ 114,674$ -$

Total Expenditures - 114,674 114,674 -

1,829,440 1,686,349 1,763,041 1,917,366




Net Change In Fund Balance: 126,609 - 76,692 231,017


Beginning Fund Balance 1,133,953 - 1,260,562 1,337,254

Ending Fund Balance 1,260,562$ -$ 1,337,254$ 1,568,271$

Water Resources Function


51

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Taxes -$ -$ -$ -$

Intergovernmental - - - -


User Charges & Fees 417,656 420,000 417,659 417,659


Other Revenue 5,135 3,833 2,875 3,000

Total Revenue 422,791 423,833 420,534 420,659

Expenditures:

Personnel 73,298$ 64,116$ 64,309$ 71,890$



Capital Outlay 90,312 1,127,811 1,127,811 100,000

Miscellaneous 1,410 750 750 750


230,102 (796,544) (803,836) 195,469



Net Change In Fund Balance: 230,102 (796,544) (803,836) 195,469

Stormwater Fund Summary



Beginning Fund Balance 716,225 943,533 946,327 142,491

Ending Fund Balance 946,327 146,989 142,491 337,960



Unassigned Fund Balance 946,327$ 146,989$ 142,491$ 337,960$

52

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2011Audited

Amounts


2013AdoptedBudget





Other Revenue1%

Personnel32%



9%

Capital Outlay44%

Miscellaneous0%


53

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Revenue:

Taxes -$ -$ -$ -$

Intergovernmental - - - -




Other Revenue 11,590 11,279 8,459 8,500

Total Revenue 1,491,078 1,486,279 1,550,633 1,554,900

Expenditures:

Personnel 735,530$ 747,877$ 739,148$ 783,448$



Capital Outlay - 244,000 244,000 370,000

Miscellaneous 183 400 400 400


99,272 (183,702) 19,741 (137,639)




Total Other Financing Sources/(Uses) 8,387 (10,000) (10,000) (10,000)

Sanitation Fund Summary


Net Change In Fund Balance: 107,659 (193,702) 9,741 (147,639)







54

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

2011Audited

Amounts


2013AdoptedBudget





Other Revenue1%

Personnel46%



11%

Capital Outlay22%

Miscellaneous0%


55

General FundConservation Trust

Fund CDBG FundCapital Projects

FundWater &

Wastewater Fund Stormwater Fund Sanitation Fund Total

- - - -

Departments:

Legislative 511,410$ -$ -$ -$ 83,412$ -$ -$ 594,822$

City Manager 828,420 - - - - - - 828,420$

City Clerk 307,780 - - - - - - 307,780$

Management Services 1,420,891 - - - 234,521 - 6,678 1,662,090$

Technology 818,310 - - - 197,055 - - 1,015,365$

Finance 421,520 - - - 684,904 - 4,000 1,110,424$

Planning & Development 1,205,176 - - - - - - 1,205,176$

Parks, Recreation, & Culture 3,346,554 340,000 - 286,122 - - - 3,972,676$

Police 8,076,483 - - - - - - 8,076,483$

Public Works 2,129,480 - - 1,055,333 10,399,450 225,190 1,681,861 15,491,314$

Total Expenditures 19,066,024$ 340,000$ -$ 1,341,455$ 11,599,342$ 225,190$ 1,692,539$ 34,264,550$

Department Funding Matrix

Parks, Recreation, & Culture Police

City-Wide Expenditures By Department City-Wide Expenditures By Fund

Legislative2%

City Manager2%

City Clerk1%

Management Services5%

Technology3%

Finance3%


4%

Culture11%

Police24%

Public Works45%

General Fund55%

Conservation Trust Fund1%

CDBG Fund0%

Capital Projects Fund4%

Water & Wastewater Fund34%

Stormwater Fund1%

Sanitation Fund5%

57

Upgraded city infrastructure and facilities

Fiscal responsible city government

Strong, competitive businesses

Community governance with civic partnerships

Clean and beautiful city

Category/Measure2010 2011 2012

Forecast2013

Forecast

Activity Measures

LegislativeJoyce Downing, Mayor

Department Description

The Northglenn City Council is composed of the Mayor and eight council members elected by four wards. The City Council is the policymaking body of the organization. City policies are expressed in terms of Ordinances and Resolutions adopted at Council meetings andthrough the adoption of the budget.

2012 Achievements

Goals & Objectives

1.

2.

3.

4.

5.

58

Fund(s) Budget FTE

General Fund 511,410$ -

Conservation Trust Fund - -

CDBG Fund - -

Capital Projects Fund - -

Water & Wastewater Fund 83,412 -

Stormwater Fund - -

Sanitation Fund - -

Total 594,822 -

Division/Program(s) Budget FTE

City Council 368,383$ -

City Attorney 223,412 -

Boards & Authorities 3,027 -

Total 594,822 -

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Staff - Full Time Equivalency (FTE)* - - - -

Legislative

EXPENDITURE SUMMARY

2013 BUDGET SUMMARY BY DIVISION

2013 BUDGET SUMMARY BY FUND

$-

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

2011AuditedAmounts


2013AdoptedBudget

Ex

pe

nd

itu

res

EXPENDITURE

Total Expenditures

Expenditures:

Personnel 120,126$ 121,308$ 130,016$ 129,503$



Capital Outlay - - - -

Miscellaneous 93,154 116,454 156,300 104,455

Contingency - 85,753 - 100,000

Total Expenditures 435,776$ 583,627$ 560,340$ 594,822$

Amount

118$

118$

2013 BUDGET PACKAGES

1. Worker's Compensation Premium Increase

59

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 72,805 72,485 79,653 80,185

Allowances 40,700 42,120 43,247 42,120

Medicare 1,634 1,662 1,771 1,773

Workers Compensation 90 160 97 215

Retirement Contributions 4,257 4,297 4,609 4,586

Life/Disability Benefits 640 584 639 624

Total Personnel 120,126 121,308 130,016 129,503

Purchased Services

Professional Services 210,741 224,089 249,587 223,912

General Services - 2,637 2,500 2,600

Communication Services 11 224 50 62


Rentals/Leases - 65 65 65

Total Purchased Services 215,706 250,334 263,889 250,474


Office Supplies - 47 47 200

Operating Supplies 6,790 9,731 10,088 10,190

Total Supplies/Non-Capital Equipment 6,790 9,778 10,135 10,390

Miscellaneous

Dues/Fees 56,094 57,394 56,300 58,875

Expenditure DetailLegislative Department - All Funds

Dues/Fees 56,094 57,394 56,300 58,875



Contingency

Contingency - 85,753 - 100,000



60

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 72,805 72,485 79,653 80,185

Allowances 40,700 42,120 43,247 42,120

Medicare 1,634 1,662 1,771 1,773




Total Personnel 120,126 121,308 130,016 129,503

Purchased Services





Mileage/Travel 1,675 - - -







Miscellaneous

Expenditure DetailLegislative Department - General Fund

Miscellaneous

Dues/Fees 56,094 57,394 56,300 58,875



Contingency

Contingency - 85,753 - 100,000



61

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 72,805 72,485 79,653 80,185

Allowances 40,700 42,120 43,247 42,120

Medicare 1,634 1,662 1,771 1,773




Total Personnel 120,126 121,308 130,016 129,503

Purchased Services


Communication Services - 162 - -


Mileage/Travel 1,675 - - -







Miscellaneous

Dues/Fees 56,094 57,394 56,300 58,875

Expenditure DetailCity Council Division - General Fund

Dues/Fees 56,094 57,394 56,300 58,875



Contingency

Contingency - 85,753 - 100,000



62

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Purchased Services




Expenditure DetailCity Attorney Division - General Fund

63

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Purchased Services

Professional Services 480 1,340 250 500





Operating Supplies 501 163 520 590

Total Supplies/Non-Capital Equipment 501 163 520 590


Expenditure DetailBoards & Authorities Division - General Fund

64

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Purchased Services




Expenditure DetailLegislative Department - Water & Wastewater Fund

65

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Purchased Services




Expenditure DetailCity Attorney Division - Water & Wastewater Fund

66

- Efficiently implement council's policies and goals by working with all city departments, citizens, and community groups

(Council Goal #4).

- Encourage citizen knowledge of and participation in their local government through open and timely public communication.

- Continue with economic development activities (Council Goal #3).

- Implement capital improvement projects (Council Goal #1).


Forecast2013

Forecast

# of Business Interactions 100 100 120 120

# of Channel 8 Program Hours 5,475 6,205 6,570 6,570

# of News Feeds Distributed 190 200 225 225

Activity Measures

City ManagerWilliam Simmons, City Manager


2012 Achievements

Goals & Objectives

The City Manager’s Office oversees the daily activities, directs the operations of all city departments, and implements policy decisions made by City Council, as well as enforcing City Ordinances. Included in the city manager’s department is Public Communications and Economic Development. Communications provides public information to citizens to support transparency in government and foster an informed community through media relations, community partnerships and working with the city administration and other departments. Economic Development activities provide networking, business retention and attraction, maintains a program of business incentives, and provides support to the Northglenn Urban Renewal Authority (NURA).

68

Fund(s) Budget FTE

General Fund 828,420$ 6.00


CDBG Fund - -


Water & Wastewater Fund - -

Stormwater Fund - -

Sanitation Fund - -

Total 828,420 6.00


Administration/Operations 320,091$ 2.00

Public Communications 252,987 2.00

Economic Development 255,342 2.00

Total 828,420 6.00

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Staff - Full Time Equivalency (FTE)* 5.00 5.00 5.00 6.00

City Manager

EXPENDITURE SUMMARY



4.40

4.60

4.80

5.00

5.20

5.40

5.60

5.80

6.00

6.20

$-

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$800,000

$900,000

2011AuditedAmounts


2013AdoptedBudget

FT

E

Exp

end

itu

res

EXPENDITURE & FULL TIME EQUIVALENCY

Total ExpendituresFull Time Equivilancy (FTE)

Expenditures:

Personnel 433,968$ 454,477$ 457,156$ 618,244$



Capital Outlay 9,903 - - -

Miscellaneous 2,915 3,695 4,265 54,400

Contingency - - - -


Amount

5,665$

2,772

838

1,989

8,400

52,500

50,000

10,000

10,000

142,164$

9. Economic Development Professional Services

6. Full-Time Economic Development & Marketing Specialist (1 FTE)

7. Business Assistance Program

8. Economic Development Technical Services

3. Worker's Compensation Premium Increase4. Medical/Dental Insurance Premium Increase

5. Enhancements to Northglenn Connection


1. Personnel Market Adjustment (2% Maximum)2. Personnel Step Allowance (2% Maximum)

69

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 342,284 367,775 365,280 499,204

Overtime 2,046 - 1,200 -

Stipend 6,276 - - -

Allowances 1,200 1,200 1,199 1,200

Medicare 4,950 5,350 5,190 7,255



Medical Benefits 39,946 42,927 44,465 55,659


Total Personnel 433,968 454,477 457,156 618,244

Purchased Services


Technical Services - 18 - 10,000

General Services 31 8,700 1,500 1,500

Property Services - 290 - -



Mileage/Travel 1,064 5,610 5,200 5,575

Rentals/Leases 1,332 1,200 1,600 1,700


Supplies/Non Capital Equipment

Expenditure DetailCity Manager Department - All Funds


Office Supplies 168 802 650 900

Technology Supplies - - 700 800


Motor Vehicle Fuels 350 233 426 401


Capital Outlay

Capital Equipment 9,903 - - -

Total Capital Outlay 9,903 - - -

Miscellaneous

Dues/Fees 2,915 3,695 4,265 4,400

Grants/Donations - - - 50,000



70

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 342,284 367,775 365,280 499,204

Overtime 2,046 - 1,200 -

Stipend 6,276 - - -

Allowances 1,200 1,200 1,199 1,200

Medicare 4,950 5,350 5,190 7,255





Total Personnel 433,968 454,477 457,156 618,244

Purchased Services


Technical Services - 18 - 10,000





Mileage/Travel 1,064 5,610 5,200 5,575

Rentals/Leases 1,332 1,200 1,600 1,700



City Manager Department - General Fund

Expenditure Detail







Capital Outlay



Miscellaneous

Dues/Fees 2,915 3,695 4,265 4,400




71

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 169,577 170,702 171,412 256,267

Overtime 2,046 - 1,200 -

Stipend 3,240 - - -

Medicare 2,531 2,475 2,505 3,716





Total Personnel 221,572 213,516 218,933 312,765

Purchased Services

Technical Services - 18 - -


Communication Services 1,022 892 636 800

Training/Registration 662 1,454 454 1,500

Mileage/Travel 561 325 - 325

Rentals/Leases 74 - 100 200






Administration/Operations Division - General Fund

Expenditure Detail



Miscellaneous

Dues/Fees 200 320 390 400

Total Other Expenditures 200 320 390 400


72

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 115,091 119,070 117,283 124,334

Stipend 2,286 - - -

Allowances 1,200 1,200 1,199 1,200

Medicare 1,601 1,744 1,610 1,821





Total Personnel 140,442 143,604 141,885 150,037

Purchased Services



Training/Registration - - - 1,000

Mileage/Travel 245 285 200 250

Rentals/Leases 543 - 500 500






Total Supplies/Non Capital Equipment 1 757 5 398 5 450 6 300

Expenditure DetailPublic Communications Division - General Fund


Capital Outlay



Miscellaneous

Dues/Fees 2,440 2,375 2,375 2,500



73

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 57,616 78,003 76,585 118,603

Stipend 750 - - -

Medicare 818 1,131 1,075 1,718

Workers Compensation 925 1,534 1,596 3,962



Life/Disability Benefits 505 701 745 1,067

Total Personnel 71,954 97,357 96,338 155,442

Purchased Services



Training/Registration 571 4,300 2,000 4,000

Mileage/Travel 258 5,000 5,000 5,000

Rentals/Leases 715 1,200 1,000 1,000




Operating Supplies 1,048 500 1,700 1,700

Total Supplies/Non-Capital Equipment 1,048 700 1,900 1,900

Miscellaneous

Expenditure DetailEconomic Development Division - General Fund

Miscellaneous

Dues/Fees 275 1,000 1,500 1,500


Total Other Expenditures 275 1,000 1,500 51,500


74

- Prepared agenda items/packets for distribution to City Council and staff and for posting to the website in a timely manner

- Processed numerous license/permit applications

- Processed approximately 1,600 Passport applications and 1,100 photos resulting in revenue to the General Fund of

approximately $52,400

- Re-certified all Passport Acceptance Agents and passed Acceptance Facility Audit conducted by Department of State

- Imaged and indexed City records for preservation and to provide electronic access to the records

- Continue to maintain a customer friendly environment with an efficient and exceptional level of service

- Increase public outreach efforts to promote open government, transparency, and public participation

- Provide support to the Mayor and City Council; comply with legislative, municipal, and statutory requirements

- Administer November 2013 regular election; provide information to candidates and the public regarding election requirements

and procedures

- Establish and promote citywide records management program


Forecast2013

Forecast

Legislation Processed (Ordinances and Resolutions) 192 181 176 180

Public Records Requests 77 29 22 25

Licenses/Permits Issued 99 108 134 105

Passport Applications Accepted 959 1,334 1,690 1,690

Activity Measures

City ClerkJohanna Small, City Clerk


The City Clerk serves as the official records custodian of the City of Northglenn and preserves the legislative history of the City bykeeping accurate and accessible records of City Council. The City Clerk's office administers elections, responds to records requests incompliance with the Colorado Open Records Act, and ensures the timely posting of meeting notices pursuant to the Colorado OpenMeetings Act. The City Clerk's office accepts passport applications from the public, and processes applications for liquor, medicalmarijuana, amusement, peddler/solicitor, and pawnbroker licenses. The Department is also responsible for updates to the MunicipalCode, citywide records management, and provides support to the City Council, Liquor Licensing Authority, Planning Commission, Boardof Adjustment, and Citizens' Affairs Board.

2012 Achievements

Goals & Objectives

76

Fund(s) Budget FTE



CDBG Fund - -



Stormwater Fund - -

Sanitation Fund - -

Total 307,780 3.50



Total 307,780 3.50

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget


City Clerk

EXPENDITURE SUMMARY



-

0.50

1.00

1.50

2.00

2.50

3.00

3.50

4.00

$-

$70,000

$140,000

$210,000

$280,000

$350,000

$420,000

$490,000

$560,000

$630,000

$700,000

2011AuditedAmounts


2013AdoptedBudget

FT

E

Exp

end

itu

res



Expenditures:

Personnel 198,596$ 213,077$ 193,858$ 225,275$



Capital Outlay - - 6,000 -


Contingency - - - -


Amount

2,627$

1,865

77

1,476

6,045$


1. Personnel Market Adjustment (2% Maximum)2. Personnel Step Allowance (2% Maximum)3. Worker's Compensation Premium Increase4. Medical/Dental Insurance Premium Increase

77

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 151,752 166,053 146,223 171,245

Overtime 611 - 500 500

Stipend 3,058 - - -

Medicare 2,079 2,408 1,942 2,483





Total Personnel 198,596 213,077 193,858 225,275

Purchased Services

Professional Services 5,415 40,400 400 20,400

Technical Services 499 600 600 500


Property Services - 2,775 2,500 22,000




Rentals/Leases 10,105 11,500 11,500 12,500



Office Supplies 1 556 2 900 2 900 2 000

Expenditure DetailCity Clerk Department - All Funds

Office Supplies 1,556 2,900 2,900 2,000

Technology Supplies 626 2,400 2,400 2,400


Non-Capital Equipment 693 - 4,000 2,500


Capital Outlay

Capital Equipment - - 6,000 -

Total Capital Outlay - - 6,000 -

Miscellaneous

Dues/Fees 520 805 805 805



78

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 151,752 166,053 146,223 171,245

Overtime 611 - 500 500

Stipend 3,058 - - -

Medicare 2,079 2,408 1,942 2,483





Total Personnel 198,596 213,077 193,858 225,275

Purchased Services








Rentals/Leases 10,105 11,500 11,500 12,500



Office Supplies 1 556 2 900 2 900 2 000

City Clerk Department - General Fund

Expenditure Detail

Office Supplies 1,556 2,900 2,900 2,000





Capital Outlay



Miscellaneous

Dues/Fees 520 805 805 805



79

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 151,752 166,053 146,223 171,245

Overtime 611 - 500 500

Stipend 3,058 - - -

Medicare 2,079 2,408 1,942 2,483





Total Personnel 198,596 213,077 193,858 225,275

Purchased Services








Rentals/Leases 10,105 11,500 11,500 12,500



Office Supplies 1 556 2 900 2 900 2 000

Expenditure DetailAdministration/Operations Division - General Fund

Office Supplies 1,556 2,900 2,900 2,000





Capital Outlay



Miscellaneous

Dues/Fees 520 805 805 805



80

- Successful implementation on Neo-Gov Applicant Tracking System.

- Coordinated and delivered 27 employee development training programs/classes.

- Implemented city-wide employee safety program.

- Successfully coordinated the Annual Kid's Fishing Derby, July 4th Family Festival and Noel Northglenn.

- Closed over 7500 municipal court cases.

- Attract, retain, and reward a talented & diverse workforce with the skills necessary to meet the organization's needs.

- Provide a safe working environment for employees and volunteers through comprehensive safety training and

thorough management of worker compensation incidents.

- Provide professional judicial services in a fair and impartial environment.

- Offer family friendly community events and engaging volunteer opportunities.


Forecast2013

Forecast

# of Applications Screened 1,414 2,303 4,022 4,100

# of New Employee Orientations 52 77 76 75

# of Municipal Court Cases Closed 13,018 10,610 8,200 9,405

Municipal Court Collections 1,867,578$ 1,186,446$ 864,826$ 920,000$

# of Community Events Organized 5 5 5 3

# of Volunteer Events Coordinated

(not including special projects) 12 12 12 12

Activity Measures

Management ServicesPaula Jensen, Director of Management Services


2012 Achievements

Goals & Objectives

The Management Services Department consists of the divisions of Human Resources, Municipal Court and Community Engagement.

Human Resources is responsible for recruiting, retaining, and training employees. Employees are retained through effective employee relations and competitive compensation and benefits. Risk Management will move to Human Resources as part of the 2013 Budget Process.

The Municipal Court has jurisdiction over all cases involving violations of the provisions of the City Charter, code and other ordinances of the city.

The Community Engagement division creates connections and provides involvement, interaction and problem resolution through volunteer services, community outreach, neighborhood programs, events, and proactive relations with residents.

82

Fund(s) Budget FTE

General Fund 1,420,891$ 12.35


CDBG Fund - -


Water & Wastewater Fund 234,521 1.30

Stormwater Fund - -

Sanitation Fund 6,678 -

Total 1,662,090 13.65


Municipal Court 445,155$ 4.85

Human Resources 909,082 6.80

Community Engagement 205,481 2.00

VALE 102,372 -

Total 1,662,090 13.65

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget


Management Services

EXPENDITURE SUMMARY



-

2.00

4.00

6.00

8.00

10.00

12.00

14.00

16.00

$-

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

$1,600,000

$1,800,000

2011AuditedAmounts


2013AdoptedBudget

FT

E

Exp

end

itu

res



Expenditures:

Personnel 946,294$ 981,567$ 901,504$ 1,037,136$



Capital Outlay - - - 35,773

Miscellaneous 101,857 234,729 98,805 105,857

Contingency - - - -


Amount

11,453$

4,091

896

3,952

29,713

35,773

5,000

13,338

104,216$

6. FullCourt Software Upgrade


7. New Equipment - 5 Enterprise Scanners for FullCourt Software

8. July 4th Family Festival

Medical/Dental Insurance Premium Increase5. CIRSA Property, Casualty, Liability Premium Increase

1. Personnel Market Adjustment (2% Maximum)2. Personnel Step Allowance (2% Maximum)3. Worker's Compensation Premium Increase4.

83

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 713,689 729,247 679,529 791,680

Overtime 339 - 13 -

Stipend 13,649 - - -

Allowances 2,400 2,400 2,397 1,200

Medicare 8,558 10,608 7,872 11,498







Total Personnel 946,294 981,567 901,504 1,037,136

Purchased Services




Property Services 3,015 1,650 3,400 3,600




Rentals/Leases 5,224 7,100 7,100 7,100

Insurance Premiums 264 660

Expenditure DetailManagement Services Department - All Funds

Insurance Premiums - - - 264,660



Office Supplies 2,772 2,127 2,127 2,127




Capital Outlay

Capital Equipment - - - 35,773

Total Capital Outlay - - - 35,773

Miscellaneous

Dues/Fees 715 5,135 5,105 5,485




84

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 642,390 660,286 611,277 683,660

Overtime 339 - 13 -

Stipend 12,488 - - -

Allowances 1,920 1,920 1,918 1,200

Medicare 7,549 9,601 6,895 9,932







Total Personnel 849,993 880,890 806,887 903,339

Purchased Services








Rentals/Leases 5,224 7,100 7,100 7,100

Insurance Premiums 157 258

Management Services Department - General Fund

Expenditure Detail




Office Supplies 2,772 2,127 2,127 2,127




Capital Outlay



Miscellaneous

Dues/Fees 715 5,135 5,105 5,485




85

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 262,832 277,173 231,564 248,922

Stipend 5,238 - - -

Medicare 2,578 4,019 2,057 3,611





Total Personnel 328,024 345,761 288,934 310,192

Purchased Services





Training/Registration - 834 834 834


Rentals/Leases 2,425 3,000 3,000 3,000



Office Supplies 1,946 1,277 1,277 1,277


Total Supplies/Non Capital Equipment 6 263 4 477 4 477 9 477

Expenditure DetailMunicipal Court Division - General Fund


Capital Outlay



Miscellaneous

Dues/Fees 140 150 120 150



86

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 272,623 273,865 270,601 318,549

Overtime 339 - 13 -

Stipend 5,126 - - -

Allowances 720 720 719 -

Medicare 3,396 3,981 3,254 4,619







Total Personnel 393,788 406,528 388,693 455,865

Purchased Services


General Services - - 7 -

Communication Services 362 - - -

Training/Registration 823 900 900 900


Rentals/Leases 1,801 1,500 1,500 1,500



Expenditure DetailHuman Resources Division - General Fund





Miscellaneous

Dues/Fees 575 4,985 4,985 5,335



87

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 106,935 109,248 109,112 116,189

Stipend 2,124 - - -

Allowances 1,200 1,200 1,199 1,200

Medicare 1,575 1,601 1,584 1,702




Life/Disability Benefits 955 983 1,067 1,044

Total Personnel 128,181 128,601 129,260 137,282

Purchased Services



General Services 6,563 1,800 900 900




Mileage/Travel - 220 100 100

Rentals/Leases 998 2,600 2,600 2,600




Expenditure DetailCommunity Engagement - General Fund






88

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget


Operating Supplies 185 5,000 200 2,000

Total Supplies/Non-Capital Equipment 185 5,000 200 2,000

Miscellaneous




Expenditure DetailVALE Division - General Fund

89

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 71,299 68,961 68,252 108,020

Stipend 1,161 - - -


Medicare 1,009 1,007 977 1,566






Post-Employment Benefits 5,309 7,812 3,200 -

Total Personnel 96,301 100,677 94,617 133,797

Purchased Services

Communication Services 701 802 802 -


Total Purchased Services 701 802 802 100,724


Management Services Department - Water & Wastewater Fund

Expenditure Detail

90

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 71,299 68,961 68,252 108,020

Stipend 1,161 - - -


Medicare 1,009 1,007 977 1,566






Post-Employment Benefits 5,309 7,812 3,200 -

Total Personnel 96,301 100,677 94,617 133,797

Purchased Services



Total Purchased Services 701 802 802 100,724


Expenditure DetailHuman Resources Division - Water & Wastewater Fund

91

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Purchased Services


Total Purchased Services - - - 6,678

Total Expenditures -$ -$ -$ 6,678$

Management Services Department - Sanitation Fund

Expenditure Detail

92

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Purchased Services


Total Purchased Services - - - 6,678

Total Expenditures -$ -$ -$ 6,678$

Human Resources Division - Sanitation Fund

Expenditure Detail

93

- Implemented a new Fleet Maintenance System.

- Retired the legacy Alpha System and developed read-only applications to make the historical data available to departments.

- Expanded security system to prox card 4 more access points.

- Implemented in-house Document Imaging System in the Planning & Development Department and imported historical digital data.

- Improve network security and reliability by implementing a Windows Active Directory domain (Council Goal #2).

- Upgrade City PC operating systems to Microsoft Windows 7 (Council Goal #2).

- Provide city-wide training on Windows 7 (Council Goal #2).

-


Forecast2013

Forecast

Server/network uptime 99.0% 100.0% 100.0% 100.0%

New/replaced Physical Servers 2 2 7 4

New/replaced PC's 66 71 35 62

New/replaced Printers 11 9 13 4

Support Requests Completed 1,410 1,525 1,350 1,500

Activity Measures

TechnologyBob Lehr, Director of Technology


The Information Technology Department provides reliable, secure, and cost effective technology infrastructure, applications, and supportto the City. Services by this department include purchasing computer hardware and software, telecommunications and networkmanagement, application development, end-user support and training, and information/data security.

2012 Achievements

Goals & Objectives

Continue to manage the City's technology and information systems to support City services (Council Goal #2).

94

Fund(s) Budget FTE



CDBG Fund - -



Stormwater Fund - -

Sanitation Fund - -

Total 1,015,365 6.00


Administration/Operations 1,015,365$ 6.00

Capital Improvement Projects - -

Total 1,015,365 6.00

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget


Technology

EXPENDITURE SUMMARY



-

1.00

2.00

3.00

4.00

5.00

6.00

7.00

$960,000

$970,000

$980,000

$990,000

$1,000,000

$1,010,000

$1,020,000

2011AuditedAmounts


2013AdoptedBudget

FT

E

Exp

end

itu

res



Expenditures:

Personnel 555,382$ 560,579$ 557,697$ 579,795$



Capital Outlay 118,610 103,324 102,824 32,000


Contingency - - - -

Total Expenditures 1,004,827$ 986,653$ 981,911$ 1,015,365$

Amount

7,424$

3,919

208

3,112

50,800

32,000

20,000

30,000

147,463$

6. Equipment Replacement - Server

7. FullCourt Software Upgrade/Conversion Professional Service Costs

8. Move 25% of the $120,000 telephone and voicemail costs to WWWF


4. Medical/Dental Insurance Premium Increase

5. Springbrook Software Maintenance


1. Personnel Market Adjustment (2% Maximum)

2. Personnel Step Allowance (2% Maximum)

95

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 435,044 441,028 435,501 454,646

Stipend 7,878 - - -

Medicare 6,137 6,395 6,071 6,593





Total Personnel 555,382 560,579 557,697 579,795

Purchased Services

Professional Services 48 - - -


Property Services (2,900) - - -





Rentals/Leases 381 300 420 420




Technology Supplies 25 505 31 000 24 400 26 000

Expenditure DetailTechnology Department - All Funds


Operating Supplies 848 - (180) -



Capital Outlay

Capital Equipment 14,506 22,000 21,500 32,000

Capital Improvement Projects 104,104 81,324 81,324 -

Total Capital Outlay 118,610 103,324 102,824 32,000

Miscellaneous

Dues/Fees 600 650 650 650


Total Expenditures 1,004,827$ 986,653$ 981,911$ 1,015,365$

96

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 367,432 372,390 368,440 384,378

Stipend 6,770 - - -

Medicare 5,166 5,400 5,117 5,574





Total Personnel 472,718 477,419 475,907 494,440

Purchased Services













Technology Department - General Fund

Expenditure Detail





Capital Outlay



Miscellaneous

Dues/Fees 600 650 650 650



97

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 367,432 372,390 368,440 384,378

Stipend 6,770 - - -

Medicare 5,166 5,400 5,117 5,574





Total Personnel 472,718 477,419 475,907 494,440

Purchased Services


















Capital Outlay



Miscellaneous

Dues/Fees 600 650 650 650



98

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay


Total Capital Outlay 104,104 81,324 81,324 -

Total Expenditures 104,104$ 81,324$ 81,324$ -$

Technology Department - Capital Projects Fund

Expenditure Detail

99

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay




Expenditure DetailCapital Improvement Projects Division - Capital Projects Fund

100

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 67,612 68,638 67,061 70,268

Stipend 1,108 - - -

Medicare 971 995 954 1,019





Total Personnel 82,664 83,160 81,790 85,355

Purchased Services








Capital Outlay



Technology Department - Water & Wastewater Fund

Expenditure Detail


101

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 67,612 68,638 67,061 70,268

Stipend 1,108 - - -

Medicare 971 995 954 1,019





Total Personnel 82,664 83,160 81,790 85,355

Purchased Services








Capital Outlay



Administration/Operations Division - Water & Wastewater Fund

Expenditure Detail


102

- Received the Distinguished Budget Presentation Award from the GFOA (3rd Consecutive Year).

- Received the Certificate of Achievement for Excellence in Financial Reporting from the GFOA (21st Consecutive Year).

- Enhance financial training regiment for line department staff as to improve accuracy and consistency. (Council Goal #2)

- Implement additional internal control standards and practices throughout the financial functions. (Council Goal #2)

- Improve reporting efficiencies via the financial management software. (Council Goal #2)

- Continue to maintain accurate, timely, and relevant financial records to ensure the ongoing financial health and position of the

City. (Council Goal #2)


Forecast2013

Forecast

# of Utility Billing Accounts 10,242 10,176 10,179 10,179

# of Utility Delinquency Notices Issued 6,550 6,751 6,500 6,500

# of Cash Receipts Received 105,666 108,935 109,000 109,000

# of Payroll Transactions 7,900 7,495 7,650 7,650

# of Accounts Payable Checks Issued 2,728 2,727 2,800 2,850

# of Sales Tax Returns Processed 15,500 14,552 15,000 15,000

Activity Measures

FinanceJason Loveland, Director of Finance


The Finance Department is responsible for the administration and recording of all financial activities of the City, including revenuecollection, cash management, accounts payable, payroll, utility billing, sales tax collection, as well as, general accounting and reporting.The Department oversees the procurement function of the City and is responsible for the production of the Annual Operating and CapitalImprovement Budget, and Comprehensive Annual Financial Report.

2012 Achievements

Goals & Objectives

104

Fund(s) Budget FTE



CDBG Fund - -



Stormwater Fund - -

Sanitation Fund 4,000 -

Total 1,110,424 11.60



Utility Billing 356,111 4.60

Total 1,110,424 11.60

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget


Finance

EXPENDITURE SUMMARY



10.50

11.00

11.50

12.00

12.50

13.00

13.50

14.00

$-

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

$1,600,000

2011AuditedAmounts


2013AdoptedBudget

FT

E

Exp

end

itu

res



Expenditures:

Personnel 889,094$ 857,155$ 830,029$ 802,564$



Capital Outlay - - - -

Miscellaneous 1,441 1,950 1,950 1,950

Contingency - - - -


Amount

11,797$

7,544

291

3,605

23,237$






105

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 702,490 689,134 652,502 639,274

Overtime 2,736 4,000 1,000 1,500

Stipend 13,342 - - -

Allowances 4,008 3,600 3,596 3,600

Medicare 10,150 10,044 9,241 9,321

Workers Compensation 1,525 932 19,543 1,135




Total Personnel 889,094 857,155 830,029 802,564

Purchased Services


Technical Services 11,343 - - -


Property Services 156 350 350 350



Mileage/Travel 1,393 850 850 2,100

Rentals/Leases 1,595 2,730 2,330 2,350

Insurance Premiums 202,085 234,947 234,947 -


Expenditure DetailFinance Department - All Funds


Office Supplies 496 1,100 1,100 1,100


Non-Capital Equipment - 4,384 500 2,250

Motor Vehicle Fuels 3,538 260 3,465 3,260


Miscellaneous

Dues/Fees 1,441 1,950 1,950 1,950



106

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 265,652 271,150 253,173 238,339

Overtime - 500 500 500

Stipend 5,052 - - -

Allowances 1,200 1,200 1,199 1,200

Medicare 3,832 3,948 3,587 3,473

Unemployment Insurance - - - -

Workers Compensation 292 348 18,413 423




Total Personnel 329,020 333,488 328,790 300,720

Purchased Services



Property Services 162 - - -



Mileage/Travel 1,299 500 500 1,000

Rentals/Leases 1,347 2,500 2,000 2,000



Finance Department - General Fund

Expenditure Detail


Office Supplies 1,489 1,100 1,100 1,100


Non-Capital Equipment - - - 1,500

Motor Vehicle Fuels 282 260 - -


Miscellaneous

Dues/Fees 821 1,200 1,200 1,200



107

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 265,652 271,150 253,173 238,339

Overtime - 500 500 500

Stipend 5,052 - - -

Allowances 1,200 1,200 1,199 1,200

Medicare 3,832 3,948 3,587 3,473

Workers Compensation 292 348 18,413 423




Total Personnel 329,020 333,488 328,790 300,720

Purchased Services



Property Services 162 - - -



Mileage/Travel 1,299 500 500 1,000

Rentals/Leases 1,347 2,500 2,000 2,000






Office Supplies 1,489 1,100 1,100 1,100


Non-Capital Equipment - - - 1,500

Motor Vehicle Fuels 282 260 - -


Miscellaneous

Dues/Fees 821 1,200 1,200 1,200



108

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 436,838 417,984 399,329 400,935

Overtime 2,736 3,500 500 1,000

Stipend 8,290 - - -

Allowances 2,808 2,400 2,397 2,400

Medicare 6,318 6,096 5,654 5,848

Workers Compensation 1,233 584 1,130 712




Total Personnel 560,074 523,667 501,239 501,844

Purchased Services




Property Services (6) 350 350 350



Mileage/Travel 94 350 350 1,100




Finance Department - Water & Wastewater Fund

Expenditure Detail


Office Supplies (993) - - -


Non-Capital Equipment - 4,384 500 750

Motor Vehicle Fuels 3,256 - 3,465 3,260


Miscellaneous

Dues/Fees 620 750 750 750



109

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 219,314 224,968 217,809 196,147

Overtime - 500 - 500

Stipend 4,162 - - -

Allowances 1,200 1,200 1,198 1,200

Medicare 3,186 3,279 3,109 2,861





Total Personnel 266,549 270,461 262,567 236,643

Purchased Services





Mileage/Travel - 250 250 1,000




Office Supplies (993) - - -

Operating Supplies 2 100 3 500 2 000 2 000

Expenditure DetailAdministration/Operations Division - Water & Wastewater Fund


Non-Capital Equipment - 4,384 500 750


Miscellaneous

Dues/Fees 620 750 750 750



110

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 217,524 193,016 181,520 204,788

Overtime 2,736 3,000 500 500

Stipend 4,128 - - -

Allowances 1,608 1,200 1,199 1,200

Medicare 3,132 2,817 2,545 2,987





Total Personnel 293,525 253,206 238,672 265,201

Purchased Services



Property Services (6) 350 350 350








Expenditure DetailUtility Billing Division - Water & Wastewater Fund


Motor Vehicle Fuels 3,256 - 3,465 3,260



111

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Purchased Services

Professional Services 50 4,000 4,000 4,000




Finance Department - Sanitation Fund

Expenditure Detail

112

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Purchased Services





Expenditure DetailAdministration/Operations Division - Sanitation Fund

113

- Adopted 2011 National Electric Codes

- TIGER IV Grant awarded for I-25 HOV Lanes - $15Mill Grant for $44Mil improvements to I-25

- RTD MOU on FasTracks Local Match Commitment

- Updating Sign Code

- Improved Neighborhood Services Department Operations and Performance Outcomes

- Initiate Update to Zoning and Subdivision Regulations (Council Goal 5)

- Continue to support NURA and the ED Manager in economic activities for the City (Council Goals 3 & 4)

- Continue to work with NATA on RTD FasTracks North Metro Line (Council Goal 5)


Forecast2013

Forecast

# of Permits Issued 1,800 1,657 1,600 1,600

Permit Fee Collection 238,852$ 210,713$ 235,999$ 246,000$

Valuations 11,759,449$ 10,740,103$ 12,028,938$ 12,540,000$

Activity Measures

Planning & DevelopmentBrook Svoboda, Director of Planning & Development


The Planning and Development Department is responsible for the administration of the City's land use and development functionsincluding building, planning, and neighborhood services (code enforcement). The department also guides the City's ongoingdevelopment and redevelopment activities by recruiting new investment and working to integrate new development projects into theexisting fabric of the community. The department is also responsible for the administration and enforcement of the City's building,electrical, plumbing, and mechanical codes, as well as enforcement of the City's zoning ordinance and nuisance abatement program.

2012 Achievements

Goals & Objectives

114

Fund(s) Budget FTE

General Fund 1,205,176$ 10.00


CDBG Fund - -



Stormwater Fund - -

Sanitation Fund - -

Total 1,205,176 10.00


Administration 121,586$ 1.00

Operations 518,124 2.00

Neighborhood Services 565,466 7.00

Total 1,205,176 10.00

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget



EXPENDITURE SUMMARY



9.99

10.00

10.00

10.00

10.00

10.00

10.01

10.01

10.01

10.01

$-

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

2011AuditedAmounts


2013AdoptedBudget

FT

E

Exp

end

itu

res



Expenditures:

Personnel 638,873$ 767,020$ 668,551$ 750,273$



Capital Outlay 5,399 - - 60,980

Miscellaneous 27,899 115,969 69,063 924

Contingency - - - -

Total Expenditures 898,816$ 1,107,961$ 1,001,856$ 1,205,176$

Amount

6,046$

3,971

1,765

4,060

60,980

100,000

50,000

13,349

12,000

3,000

4,000

800

259,971$






5. Vehicle Replacement - 4 Vehicles for Neighborhood Svc. (Units 116, 227, 274, 275)

6. Transportation Plan Professional Service Fee

7. Zoning Code Changes Professional Service Fee

8. Safebuilt Fee Increases Technical Services (Revenue Offset of $17,799)

9. Third Party General Abatement Services

10. Department Training

12. Communication Svc - Cell Phones, Notebooks

Operating Supplies for Abatement, Graffiti11.

115

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 489,740 589,651 512,343 583,889

Overtime 4,198 - 6,340 -

Stipend 9,075 - - -

Allowances 785 - 1,199 1,200

Medicare 5,906 8,549 6,114 8,483





Total Personnel 638,873 767,020 668,551 750,273

Purchased Services

Professional Services 7 - - 150,000



Property Services 758 53 - -



Mileage/Travel 388 607 - -

Rentals/Leases 3,458 1,285 3,000 1,122



Expenditure DetailPlanning & Development Department - All Funds


Office Supplies 2,302 1,122 909 1,122

Technology Supplies - 320 1,200 -


Non-Capital Equipment - 14 5,000 -



Capital Outlay

Capital Equipment 5,399 - - 60,980

Total Capital Outlay 5,399 - - 60,980

Miscellaneous

Dues/Fees - 924 2,063 924

Grants/Donations 27,899 115,045 67,000 -

Total Other Expenditures 27,899 115,969 69,063 924


116

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 489,740 589,651 512,343 583,889

Overtime 4,198 - 6,340 -

Stipend 9,075 - - -

Allowances 785 - 1,199 1,200

Medicare 5,906 8,549 6,114 8,483





Total Personnel 638,873 767,020 668,551 750,273

Purchased Services

Professional Services 7 - - 150,000







Rentals/Leases 3,458 1,285 3,000 1,122



Planning & Development Department - General Fund

Expenditure Detail


Office Supplies 2,302 1,122 909 1,122






Capital Outlay



Miscellaneous

Dues/Fees - 924 2,063 924

Total Other Expenditures - 924 2,063 924

Total Expenditures 870,917$ 992,916$ 934,856$ 1,205,176$

117

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 74,476 102,052 97,243 102,569

Stipend 750 - - -

Medicare 1,052 1,480 1,403 1,487





Total Personnel 90,929 126,937 113,330 119,254

Purchased Services


Communication Services 531 1,069 - 720

Training/Registration 494 957 900 1,000


Rentals/Leases 474 1,285 - -

Total Purchased Services 1,853 3,831 900 1,720



Operating Supplies 153 600 300 300


Total Supplies/Non-Capital Equipment 153 807 2,493 450

Expenditure DetailAdministrative Division - General Fund

Miscellaneous

Dues/Fees - 576 763 162

Total Other Expenditures - 576 763 162


118

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 70,195 124,633 72,571 127,079

Stipend 1,402 - - -

Allowances 462 - - -

Medicare 939 1,807 931 1,843




Life/Disability Benefits 631 1,121 782 1,143

Total Personnel 87,675 162,348 96,899 162,070

Purchased Services

Professional Services - - - 150,000



Communication Services 850 1,477 1,477 720



Rentals/Leases 924 - 1,200 311



Office Supplies 1,107 91 91 300

Technology Supplies 320 1 200

Expenditure DetailOperations Division - General Fund


Operating Supplies 546 838 188 -

Non-Capital Equipment - - 3,000 -

Total Supplies/Non-Capital Equipment 1,653 1,249 4,479 300

Miscellaneous

Dues/Fees - 348 1,300 762

Total Other Expenditures - 348 1,300 762


119

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 345,069 362,966 342,529 354,241

Overtime 4,198 - 6,340 -

Stipend 6,923 - - -

Allowances 323 - 1,199 1,200

Medicare 3,915 5,262 3,780 5,153





Total Personnel 460,269 477,735 458,322 468,949

Purchased Services




Training/Registration 672 599 5,700 3,500

Rentals/Leases 2,060 - 1,800 811



Office Supplies 1,195 838 625 672


Motor Vehicle Fuels 7 608 7 622 7 034 6 619

Expenditure DetailNeighborhood Services Division - General Fund



Capital Outlay




120

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Miscellaneous


Total Other Expenditures 27,899 115,045 67,000 -


Expenditure DetailPlanning & Development Department - CDBG Fund

121

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Miscellaneous


Total Other Expenditures 27,899 115,045 67,000 -


Expenditure DetailOperations Division - CDBG Fund

122

- Secured grant funding for improvements at Jaycee Park and Danahy Park

- Completed Recreation Center Roof and HVAC Replacements

- Maintained or increased program participation at the Recreation Center

- Continue to make improvements to the Recreation Center facility in order to provide a better service to residents

- Utilize staff resources to best provide maintenance and service within the park system, specifically as related to

Northwest Open Space and E.B. Rains Jr. Memorial Park


Forecast2013

Forecast

# of park acres maintained 337 337 337 337

# of miles of trails maintained 28 28 28 28

Recreation Center attendance 200,000 200,000 200,000 200,000

Number of registered program participants 21,500 21,500 21,500 21,500

Recreation & Cultural Services cost recovery 48% 48% 48% 48%

Activity Measures

Parks, Recreation, & CultureAmanda Peterson, Director of Parks, Recreation, & Culture


The Department of Parks, Recreation and Cultural Services offers recreational and leisure services, and maintains parks, right-of-waysand open spaces. Divisions within Parks, Recreation and Cultural Services include Parks Maintenance & Operations, Aquatics, Youth &Marketing, Operations, Fitness & Sports, Theatre, Culture and Senior Programs.

2012 Achievements

Goals & Objectives

124

Fund(s) Budget FTE

General Fund 3,346,554$ 46.07

Conservation Trust Fund 340,000 -

CDBG Fund - -

Capital Projects Fund 286,122 -


Stormwater Fund - -

Sanitation Fund - -

Total 3,972,676 46.07


Park Operations 1,384,716$ 16.00

Recreation Operations 1,961,838 30.07

Capital Improvement Projects 626,122 -

Total 3,972,676 46.07

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget


Parks, Recreation, & Culture

EXPENDITURE SUMMARY



45.50

45.60

45.70

45.80

45.90

46.00

46.10

46.20

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

2011AuditedAmounts


2013AdoptedBudget

FT

E

Exp

end

itu

res



Expenditures:

Personnel 2,411,968$ 2,490,078$ 2,476,592$ 2,580,609$



Capital Outlay 1,582,297 2,594,841 2,609,411 709,679

Miscellaneous 17,254 1,975 3,351 4,009

Contingency - - - -


125

Amount

33,609$

20,861

14,389

13,980

35,000

31,746

8,200

7,500

7,200

3,000

Theatre Stage Curtain Replacement and Maintenance 3,800

Theatre Anchor System 2,400

850

Recreation - NRC Operations Administration Gym Curtain Replacement 6,000

Recreation - Senior Services Refrigerator 2,611

Children's Programs Day Camp Supplies & Admissions Cost Increase 7,034

Aqua Zumba (Revenue Offset $4,125) 3,500

201,680$






5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

Theatre Riggings Maintenance

Theatre Training for Marketing Coordinator/Technical Coordinator

Theatre Sound System Overhaul (Phase II)

Vehicle Replacement - Unit 534 Parks Division Truck

Equipment - Parks Division Chipper

Equipment - Parks Division Overseeder

I-25 Right-of-Way Mowing Service

126

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 1,716,312 1,793,951 1,744,429 1,839,795


Overtime 21,742 8,000 23,569 24,000

Stipend 32,758 - - -

Allowances 6,152 6,180 6,561 6,180

Medicare 26,184 27,952 24,105 28,475





Post-Employment Benefits - - - -

Total Personnel 2,411,968 2,490,078 2,476,592 2,580,609

Purchased Services

Professional Services - 1,100 700 4,435







Rentals/Leases 9,901 4,500 11,462 11,500

Total Purchased Services 249 695 269 643 290 897 289 440

Parks, Recreation, & Culture Department - All Funds

Expenditure Detail



Office Supplies 2,374 2,862 2,744 2,860





Gas/Electricity 119,704 138,067 112,470 117,859



Capital Outlay

Capital Equipment - 267,085 266,785 83,557

Capital Improvement Projects 1,582,297 2,327,756 2,342,626 626,122

Total Capital Outlay 1,582,297 2,594,841 2,609,411 709,679

Miscellaneous

Dues/Fees 1,973 1,975 2,601 3,009




127

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 1,716,312 1,793,951 1,744,429 1,839,795


Overtime 21,742 8,000 23,569 24,000

Stipend 32,758 - - -

Allowances 6,152 6,180 6,561 6,180

Medicare 26,184 27,952 24,105 28,475





Total Personnel 2,411,968 2,490,078 2,476,592 2,580,609

Purchased Services

Professional Services - 1,100 700 4,435







Rentals/Leases 9,901 4,500 11,462 11,500


Parks, Recreation, & Culture Department - General Fund

Expenditure Detail


Office Supplies 2,374 2,862 2,744 2,860





Gas/Electricity 119,704 138,067 112,470 117,859



Capital Outlay


Total Capital Outlay - 267,085 266,785 83,557

Miscellaneous

Dues/Fees 1,973 1,975 2,601 3,009




128

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 688,875 725,670 689,568 751,500


Overtime 16,323 8,000 20,507 20,800

Stipend 13,009 - - -

Allowances 5,552 5,580 5,962 5,580

Medicare 10,410 11,542 9,338 11,298





Total Personnel 1,038,058 1,080,667 1,031,576 1,081,758

Purchased Services

Professional Services - 500 250 -




Rentals/Leases 2,027 - 2,650 2,700



Office Supplies 4 - - -


Expenditure DetailPark Operations Division - General Fund


Non-Capital Equipment 9,300 - - -

Gas/Electricity 15,759 22,007 17,102 17,359



Capital Outlay




129

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 1,027,437 1,068,281 1,054,861 1,088,295


Overtime 5,419 - 3,062 3,200

Stipend 19,749 - - -

Allowances 600 600 599 600

Medicare 15,774 16,410 14,767 17,177





Total Personnel 1,373,910 1,409,411 1,445,016 1,498,851

Purchased Services

Professional Services - 600 450 4,435







Rentals/Leases 7,874 4,500 8,812 8,800


Expenditure DetailRecreation Operations Division - General Fund


Office Supplies 2,370 2,862 2,744 2,860





Gas/Electricity 103,945 116,060 95,368 100,500



Capital Outlay



Miscellaneous

Dues/Fees 1,973 1,975 2,601 3,009




130

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay

Capital Improvement Projects 509,348 1,192,485 1,192,485 340,000

Total Capital Outlay 509,348 1,192,485 1,192,485 340,000

Total Expenditures 509,348$ 1,192,485$ 1,192,485$ 340,000$

Parks, Recreation, & Culture Department - Conservation Trust Fund

Expenditure Detail

131

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay

Capital Improvement Projects 509,348 1,192,485 1,192,485 340,000



Expenditure DetailCapital Improvement Projects Division - Conservation Trust Fund

132

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay



Total Expenditures 1,072,949$ 1,135,271$ 1,150,141$ 286,122$

Parks, Recreation, & Culture Department - Capital Projects Fund

Expenditure Detail

133

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay



Total Expenditures 1,072,949$ 1,135,271$ 1,150,141$ 286,122$


134

- Northglenn PD exposure in social and multi-media to include Facebook, Twitter and video messages.

- Northglenn PD began the LEXIPOL Policy & Procedure Dept. Manual Change

- Northglenn PD decreased excess evidence by over 20% and accounted for 100% on Evidence Audit-All Drugs and Money

- Northglenn PD Relocated Spare Equipment from current storage areas to new storage-increased officer safety

and increased efficiency at Property/Evidence Storage locations

- NPD Goal-10% Increase on Neighborhood and Business Watch Programs

- NPD Goal-Roll Out Daily Briefing Trainings on Dept. Policy & Procedures Manual to all staff

- Begin the process for State Accreditation

- Statistics on Crime Rates appear to be on Target with 2011 numbers-2013's Objective will be to stay within a target range

of + or - 5%


Forecast2013

Forecast

Calls for Service 45,846 46,373 45,000 45,500

Incident Reports Processed 5,906 5,442 5,100 5,100

# of Arrests 2,877 2,574 2,600 2,600

# of Traffic Accidents Reported 1,195 1,109 1,100 1,100

Municipal Summons Issued 15,347 8,958 8,300 9,000

Activity Measures

PoliceJames May, Police Chief


2012 Achievements

Goals & Objectives

The Northglenn Police Department is a full service municipal law enforcement agency consisting of three primary divisions: Administration, Patrol and Support. Each is managed by a Division Commander.

• The Administrative Division consists of the Office of the Chief of Police, the Training Unit, the Professional Standards Unit and the Operational Analysis and Community Impact Unit (Crime and Management Analysis). • The Patrol Division provides 24 hour per day, seven days per week uniformed officer response to emergency and non-emergency calls for service, directed patrol, crime prevention, school safety and security, traffic accident response and traffic enforcement. The Patrol Division also provides tactical intervention with a SWAT element, Community Relations Section and includes Animal Control. • The Support Division consists of the Investigations Unit, the Property/Evidence Unit, the Records Unit and the Victim Services Unit.

Enhanced 911, dispatch and records management services are provided by contract with the Adams County Communications Center.

136

Fund(s) Budget FTE

General Fund 8,076,483$ 82.50


CDBG Fund - -



Stormwater Fund - -

Sanitation Fund - -

Total 8,076,483 82.50


Administration 1,031,369$ 16.50

Support Operations 1,719,306 12.00

Patrol Division 5,146,490 52.00

Animal Control 179,318 2.00

Total 8,076,483 82.50

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget


Police

EXPENDITURE SUMMARY



81.70

81.80

81.90

82.00

82.10

82.20

82.30

82.40

82.50

$6,600,000

$6,800,000

$7,000,000

$7,200,000

$7,400,000

$7,600,000

$7,800,000

$8,000,000

$8,200,000

2011AuditedAmounts


2013AdoptedBudget

FT

E

Exp

end

itu

res



Expenditures:

Personnel 5,976,193$ 6,446,184$ 6,062,322$ 6,832,307$



Capital Outlay 185,488 195,400 195,400 150,000

Miscellaneous 1,739 3,400 3,550 3,400

Contingency - - - -


Amount

238,527$

17,367

35,782

31,571

50,000

50,000

50,000

2,500

1,300

477,047$






5. Vehicle Replacement - Unit 232 Crown Victoria Patrol Car

7.

8.

9.

Vehicle Replacement - Unit 234 Crown Victoria Patrol Car

Vehicle Replacement - Unit 244 Crown Victoria Patrol Car

6.

Non-Capital Equipment Replacement - Commercial Paper Shredder

Adams County Shelter Cost Increase

137

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 4,393,135 4,827,205 4,451,648 5,056,114

Seasonal/Temporary Wages 24,034 - 29,356 -

Overtime 263,466 225,400 241,564 235,305

Stipend 82,627 - - -

Allowances 41,428 38,496 44,383 36,552

Medicare 62,756 70,202 65,402 73,490





Total Personnel 5,976,193 6,446,184 6,062,322 6,832,307

Purchased Services







Mileage/Travel 299 2,300 1,000 1,000

Rentals/Leases 12,561 19,912 19,912 13,161


Expenditure DetailPolice Department - All Funds


Office Supplies 19,595 23,924 23,924 21,924




Gas/Electricity 1,616 986 1,903 4,310



Capital Outlay



Miscellaneous

Dues/Fees 1,739 3,400 3,550 3,400



138

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 4,393,135 4,827,205 4,451,648 5,056,114


Overtime 263,466 225,400 241,564 235,305

Stipend 82,627 - - -

Allowances 41,428 38,496 44,383 36,552

Medicare 62,756 70,202 65,402 73,490





Total Personnel 5,976,193 6,446,184 6,062,322 6,832,307

Purchased Services







Mileage/Travel 299 2,300 1,000 1,000

Rentals/Leases 12,561 19,912 19,912 13,161


Police Department - General Fund

Expenditure Detail


Office Supplies 19,595 23,924 23,924 21,924




Gas/Electricity 1,616 986 1,903 4,310



Capital Outlay



Miscellaneous

Dues/Fees 1,739 3,400 3,550 3,400



139

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 283,815 881,205 192,481 196,737

Overtime 2,753 7,900 7,900 7,900

Stipend 4,394 - - -

Allowances 1,776 3,048 1,614 1,584

Medicare 1,533 12,823 1,506 2,876





Total Personnel 344,248 1,129,266 240,887 248,949

Purchased Services





Communication Services - 432,500 432,500 438,270


Mileage/Travel 65 2,300 1,000 1,000

Rentals/Leases - 11,334 11,334 4,583



Administration Division - General Fund

Expenditure Detail


Office Supplies - 22,724 22,724 20,724

Technology Supplies - 2,000 2,000 2,000


Non-Capital Equipment - 6,500 6,500 6,500


Capital Outlay

Capital Equipment - 195,400 195,400 -

Total Capital Outlay - 195,400 195,400 -

Miscellaneous

Dues/Fees 392 3,200 3,200 3,200



140

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 1,035,416 816,543 1,067,878 1,208,867


Overtime 65,345 66,000 66,000 66,000

Stipend 18,922 - - -

Allowances 9,894 7,536 11,127 8,040

Medicare 13,794 11,602 14,328 17,294





Total Personnel 1,412,822 1,107,609 1,472,674 1,621,125

Purchased Services

Professional Services 144,646 - 245 -

Technical Services 66,357 - 157 -

General Services 1,108 - - -

Property Services 33,779 - 1,789 -

Communication Services 320,186 - 12,476 12,476

Training/Registration 54,765 22,400 20,140 -

Mileage/Travel 234 - - -

Rentals/Leases 7,980 4,100 4,100 4,100


Expenditure DetailSupport Operations Division - General Fund



Office Supplies 19,569 - - -

Technology Supplies 4,490 - - -



Gas/Electricity 1,616 986 1,903 4,310



Capital Outlay

Property/Rights - - - -


Capital Improvement Projects - - - -


Miscellaneous

Dues/Fees 1,347 - 150 -

Total Other Expenditures 1,347 - 150 -


141

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 2,994,113 3,038,002 3,104,722 3,560,841

Overtime 189,650 150,000 166,164 159,405

Stipend 57,556 - - -

Allowances 29,054 27,912 30,811 26,928

Medicare 46,241 44,451 48,372 52,020





Total Personnel 4,107,786 4,085,922 4,229,261 4,839,067

Purchased Services


General Services (350) - - -

Property Services 314 - 134 -

Communication Services 51 500 2,400 2,399


Rentals/Leases 4,471 4,078 4,078 4,078



Office Supplies 26 1,000 1,000 1,000

Technology Supplies 13 854 15 122 3 292

Expenditure DetailPatrol Division - General Fund

Technology Supplies 13,854 - 15,122 3,292





Capital Outlay




142

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 79,791 91,455 86,567 89,669

Overtime 5,718 1,500 1,500 2,000

Stipend 1,755 - - -

Allowances 704 - 831 -

Medicare 1,188 1,326 1,196 1,300

Workers Compensation 889 1,019 975 1,623




Total Personnel 111,337 123,387 119,500 123,166

Purchased Services


Technical Services 272 - - -









Expenditure DetailAnimal Control Division - General Fund


Non-Capital Equipment 945 400 400 600



Miscellaneous

Dues/Fees - 200 200 200



143

- Utilities - Completed the Wastewater Utility Master Plan Update.

- Engineering - Implementation (75%) of City Works asset management software and in-house work order format

for tracking annual work programs.

- Sanitation - Implementation of curbside recycling completed.

- Fleet - Implement new Fleet Software management platform.

- Sanitation - Implement (pending regulations) e-waste program.

- Engineering - Complete Pavement Condition survey of City roadways.

- Operations - Complete full utilization of City Works Asset Management software platform.


Forecast2013

Forecast

Water Distribution System (# of Miles) 127 127 127 127

Sewer Collection System (# of Miles) 101 101 101 101

Storm Drainage System (# of Miles) 23 23 23 23

Roadway Network (# of Miles) 105 105 105 105

Waste Hauled to Landfill (Tons) 18,000 15,500 15,250 14,500

Waste Hauled to Recycling (Tons) 500 750 1,230 1,300

Activity Measures

Public WorksDavid Willett, Director of Public Works


The Public Works Department is responsible for the capital improvements, maintenance and repair of the City's transportation and utilityinfrastructure, public buildings and city-owned fleet and machinery. The Department also manages and operates a water treatmentplant and a wastewater treatment plant, and the City's trash collection and recycling activities.

2012 Achievements

Goals & Objectives

144

Fund(s) Budget FTE

General Fund 2,129,480$ 15.10


CDBG Fund - -

Capital Projects Fund 1,055,333 -

Water & Wastewater Fund 10,399,450 41.70

Stormwater Fund 225,190 1.00

Sanitation Fund 1,681,861 10.20

Total 15,491,314 68.00



Facilities 323,246 3.00

Fleet 525,491 4.00

Streets 713,077 8.00

Engineering 1,060,183 5.00

Water Operations 967,570 6.50

Lab Operations 413,404 4.00

Electrical & Mechanical 639,987 5.00

Distribution & Collection 1,110,985 9.00

Water Resources Operations 989,900 5.00

Wastewater Operations 1,420,484 4.50

Industrial Pre-Treatment 70,372 1.00

Stormwater Operations 110,190 1.00

Sanitation Operations 1,558,572 10.00

Public Works



67.70

67.75

67.80

67.85

67.90

67.95

68.00

68.05

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

2011AuditedAmounts


2013AdoptedBudget

FT

E

Exp

end

itu

res


Total Expenditures

Full Time Equivilancy (FTE)

Capital Improvement Projects 5,238,217 -

Total 15,491,314 68.00

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget


Expenditures:

Personnel 4,579,948$ 4,837,262$ 4,738,090$ 5,039,354$



Capital Outlay 3,428,994 9,363,295 6,481,430 5,994,469

Miscellaneous 26,785 29,900 30,423 30,150

Contingency - - - -


EXPENDITURE SUMMARY

145

Amount

68,701$

29,674

26,983

25,578

0.2 FTE Increase Laboratory Technician to Full-Time (Salary, Market, Merit Included) 9,408

Equipment Replacement - Fleet Services Roof and Evaporative Cooler 80,000

Equipment Replacement - Unit 140 Air Compressor 17,000

Equipment Replacement - Fleet Services Vehicle Lift 10,000

Equipment Replacement - Unit 749 Snow Plow 17,000

Equipment Replacement - M&O South Gate Operator replacement 5,000

Equipment Replacement - Facilities Maintenance Roof Top HVAC 14,000

Equipment Replacement - Booster Motor Variable Frequency Drive 15,000

Equipment Replacement - Booster Pump and Motor 40,000

Equipment Replacement - Motor Control Valve at the Booster Station 11,000

Equipment Replacement - Drainage Pump Station Pump 12,000

Equipment Replacement - Station E Pump 17,000

Equipment Replacement - Lift Station G Backup Generator/Automatic Transfer Switch 38,500

Equipment Replacement - Ultraviolet (UV) Disinfection Lamp 24,000

Vehicle Replacement - Unit 170 Roll-off Trash Truck 125,000

Equipment Replacement - Automate Trash Truck Arm 15,000

Vehicle Replacement - Unit 132 Rear Load Trash Truck 230,000

830,844$

16.

17.

Personnel Step Allowance (2% Maximum)

Worker's Compensation Premium Increase

Medical/Dental Insurance Premium Increase

20.

19.

21.



18.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

146

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 3,464,133 3,614,896 3,587,411 3,768,847

Seasonal/Temporary Wages - 32,148 - 43,003

Overtime 67,782 87,938 73,232 65,750

Stipend 65,766 - - -

Allowances 31,588 32,750 34,265 30,408

Medicare 40,540 52,048 41,867 54,405





Total Personnel 4,579,948 4,837,262 4,738,090 5,039,354

Purchased Services




Property Services 611,883 735,750 736,203 1,054,250

Repair/Maintenance Services (3,104) - 1,500 -




Rentals/Leases 14,498 21,400 18,614 18,350

Total Purchased Services 1,170,765 1,329,575 1,428,986 1,607,650


Expenditure DetailPublic Works Department - All Funds

Office Supplies 9,452 15,000 15,800 14,000


Operating Supplies 1,330,106 1,023,000 1,221,536 923,000

Chemicals/Compounds 1,415 10,000 - 300,000






Non-Capital Equipment 94,940 37,000 30,425 -

Gas/Electricity 1,218,124 1,372,982 1,292,821 1,312,215



Capital Outlay





Miscellaneous

Dues/Fees (1,645) 4,900 5,423 5,150




147

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 721,252 732,656 738,544 758,001

Seasonal/Temporary Wages - 16,074 - -

Overtime 16,580 15,250 15,000 12,750

Stipend 13,781 - - -

Allowances 7,705 7,500 7,925 7,500

Medicare 8,233 10,583 8,344 10,717





Total Personnel 981,710 1,018,817 988,912 1,029,422

Purchased Services

Professional Services 5,280 625 15,825 3,400


General Services 27 - - -


Repair/Maintenance Services (165,213) (160,371) (158,871) (160,371)



Rentals/Leases 1,820 1,750 1,050 1,250

Total Purchased Services (13,897) (2,696) 25,804 17,879


Public Works Department - General Fund

Expenditure Detail

pp p q p

Office Supplies 1,799 5,000 5,000 5,000

Technology Supplies 1,500 - 615 1,200


Maintenance Supplies (773) - - -




Non-Capital Equipment 4,174 - 1,425 -

Gas/Electricity 551,667 638,053 628,570 637,999


Total Supplies/Non-Capital Equipment 912,768 1,001,936 985,365 947,179

Capital Outlay



Miscellaneous

Dues/Fees 690 1,500 1,500 1,500



148

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 49,314 50,408 49,899 51,901

Stipend 788 - - -

Medicare 707 731 703 753





Total Personnel 60,726 61,750 61,353 63,746

Purchased Services


Property Services 162 250 250 250


Total Purchased Services 638 550 550 250


Office Supplies 684 5,000 5,000 5,000

Operating Supplies 3,186 - - -

Gas/Electricity 116,380 126,427 109,024 110,660


Miscellaneous

Dues/Fees - 1,000 1,000 1,000

Total Other Expenditures - 1,000 1,000 1,000

Administration/Operations Division - General Fund

Expenditure Detail

p


149

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 92,990 92,391 94,067 95,738

Overtime 1,977 4,500 3,500 2,000

Stipend 1,666 - - -

Allowances 612 612 662 612

Medicare 837 1,233 838 1,281





Total Personnel 122,448 123,784 124,968 127,146

Purchased Services

Professional Services 178 125 125 200


Repair/Maintenance Services - - 1,500 -



Rentals/Leases 45 1,000 500 500





Uniforms/Clothing 730 1,000 750 1,000

Expenditure DetailFacilities Division - General Fund

g

Non-Capital Equipment 3,174 - 1,425 -



Capital Outlay




150

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 218,166 219,198 224,460 223,065

Overtime 1,586 4,000 4,000 4,000

Stipend 4,104 - - -

Allowances 2,424 2,424 2,523 2,424

Medicare 2,439 3,039 2,507 3,095





Total Personnel 294,773 297,214 306,736 303,541

Purchased Services


Technical Services - - - 7,500


Repair/Maintenance Services (165,213) (160,371) (160,371) (160,371)


Training/Registration - - - 1,000


Total Purchased Services (130,592) (108,421) (113,671) (99,921)



Technology Supplies 1,500 - 615 -

Fleet Division - General Fund

Expenditure Detail

gy pp




Motor Vehicle Fuels (26,146) 44,597 - -


Capital Outlay




151

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 276,649 299,634 299,476 314,372

Overtime 12,947 6,750 7,500 6,750

Stipend 5,541 - - -

Allowances 4,200 4,464 4,740 4,464

Medicare 3,005 4,317 3,280 4,531





Total Personnel 402,863 435,188 411,088 437,936

Purchased Services





Training/Registration - 250 250 250

Rentals/Leases 1,514 500 300 500




Maintenance Supplies (773) - - -


Expenditure DetailStreets Division - General Fund

( )


Gas/Electricity - - - -



Capital Outlay




152

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 84,133 71,025 70,642 72,925

Seasonal/Temporary Wages - 16,074 - -

Overtime 70 - - -

Stipend 1,682 - - -

Allowances 469 - - -

Medicare 1,245 1,263 1,016 1,057





Total Personnel 100,900 100,881 84,767 97,053

Purchased Services

Professional Services 4,407 - 15,000 2,500



Communication Services 6,389 - 6,500 6,500

Training/Registration 235 1,500 1,500 750




Technology Supplies - - - 1,200

Operating Supplies 431 2,500 2,500 2,000

Expenditure DetailEngineering Division - General Fund

p g pp

Gas/Electricity 435,287 511,626 519,546 527,339



Miscellaneous

Dues/Fees 690 500 500 500



153

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay




Expenditure DetailPublic Works Department - CDBG Fund

154

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay




Expenditure DetailCapital Improvement Projects Division - CDBG Fund

155

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay




Expenditure DetailPublic Works Department - Capital Projects Fund

156

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay





157

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 2,133,596 2,278,264 2,245,450 2,386,377


Overtime 37,309 54,688 40,232 35,000

Stipend 40,452 - - -

Allowances 19,397 20,378 21,590 19,644

Medicare 25,814 32,637 26,942 34,457





Total Personnel 2,789,410 3,006,452 2,945,721 3,154,594

Purchased Services




Property Services 289,861 357,000 367,253 648,500 Repair/Maintenance Services 61,338 70,570 70,570 70,570




Rentals/Leases 10,487 14,000 14,314 9,300

Total Purchased Services 868,375 990,420 1,084,941 1,220,670

S li /N C it l E i t

Public Works Department - Water & Wastewater Fund

Expenditure Detail


Office Supplies 7,631 9,000 9,800 8,000



Chemicals/Compounds 1,415 10,000 - 300,000





Gas/Electricity 660,029 726,019 653,184 662,983



Capital Outlay



Capital Improvement Projects 785,228 4,161,694 1,606,424 4,082,884

Total Capital Outlay 894,252 4,633,868 2,078,598 4,335,636

Miscellaneous

Dues/Fees (3,928) 2,250 2,773 2,500




158

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 98,628 100,816 99,798 103,802

Stipend 1,576 - - -

Medicare 1,416 1,462 1,406 1,506




Life/Disability Benefits 992 920 1,080 946

Total Personnel 121,454 123,500 122,706 127,492

Purchased Services

Professional Services 145 - 390 -

Property Services 162 - 253 -

Communication Services 339 - 1,014 -

Rentals/Leases 1,759 - 2,086 -

Total Purchased Services 2,405 - 3,743 -


Office Supplies - 9,000 9,800 8,000

Operating Supplies 310 - 1,536 -

Total Supplies/Non-Capital Equipment 310 9,000 11,336 8,000


Expenditure DetailAdministration/Operations Division - Water & Wastewater Fund

159

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 92,890 92,391 94,066 95,738

Overtime 1,977 4,500 4,500 2,000

Stipend 1,666 - - -

Allowances 612 612 662 612

Medicare 838 1,233 838 1,281





Total Personnel 121,665 123,784 125,967 127,146

Purchased Services







Non-Capital Equipment 885 1,000 1,500 -


Capital Outlay


Facilities Division - Water & Wastewater Fund

Expenditure Detail

p q p



160

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Purchased Services

Repair/Maintenance Services 61,338 70,570 70,570 70,570



Expenditure DetailFleet Division - Water & Wastewater Fund

161

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 214,247 221,492 210,021 237,386


Overtime 232 - 232 -

Stipend 4,312 - - -

Allowances 1,763 1,200 820 -

Medicare 3,093 3,461 2,900 3,934





Total Personnel 268,495 290,113 264,724 332,856

Purchased Services

Professional Services - - - 2,500

Technical Services - 3,600 3,600 5,250


Training/Registration 625 1,500 1,500 750

Rentals/Leases 2,468 2,500 2,500 -






Expenditure DetailEngineering Division - Water & Wastewater Fund

pp p q p

Miscellaneous

Dues/Fees 330 600 600 600



162

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 329,931 340,614 344,182 365,876

Overtime 5,368 12,000 4,500 7,500

Stipend 6,530 - - -

Allowances 4,848 4,848 5,047 4,848

Medicare 4,283 4,967 4,413 5,332





Total Personnel 439,516 457,085 456,181 488,687

Purchased Services

Professional Services 604 10,000 8,900 500






Rentals/Leases 564 3,000 1,400 500




Technology Supplies - 1,000 1,000 1,000

Expenditure DetailWater Operations Division - Water & Wastewater Fund

gy pp





Gas/Electricity 202,565 229,813 193,913 196,822



Capital Outlay



Miscellaneous

Dues/Fees (7,924) 250 433 500

Total Other Expenditures (7,924) 250 433 500


163

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 215,871 219,339 223,751 224,566

Stipend 4,305 - - -

Allowances 1,229 1,142 1,330 2,424

Medicare 3,158 3,196 3,218 3,292





Total Personnel 264,892 266,160 272,363 269,485

Purchased Services






Rentals/Leases 1,266 - 578 1,000





Non-Capital Equipment 3,052 500 - -


Expenditure DetailLab Operations Division - Water & Wastewater Fund


Capital Outlay

Capital Equipment 5,033 35,000 35,000 -


Miscellaneous

Dues/Fees 397 800 800 800



164

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 331,456 329,646 333,887 336,236

Overtime 6,873 12,300 7,000 7,500

Stipend 6,104 - - -

Allowances 2,058 2,040 2,227 2,040

Medicare 2,658 4,518 2,606 4,618





Total Personnel 439,589 446,230 447,342 454,240

Purchased Services

Technical Services - 2,000 2,000 1,000




Rentals/Leases 1,094 2,000 1,750 1,500





Chemicals/Compounds 1,415 - - -

Uniforms/Clothing 1,824 1,000 800 1,000

Expenditure DetailElectrical & Mechanical Division - Water & Wastewater Fund

g




Capital Outlay




165

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 326,942 425,086 396,279 440,106

Overtime 17,706 14,000 18,000 14,000

Stipend 6,154 - - -

Allowances 2,893 4,872 4,368 4,872

Medicare 4,051 5,976 5,055 6,192





Total Personnel 461,354 586,448 563,120 611,584

Purchased Services


Technical Services - - 6,000 15,000

Property Services (4,804) 95,000 55,000 95,000



Rentals/Leases 1,621 1,400 700 2,700




Technology Supplies - 1,000 250 1,000


Distribution & Collection Division - Water & Wastewater Fund

Expenditure Detail

p g pp


Gas/Electricity 69,276 68,769 72,193 73,276



Capital Outlay

Capital Equipment - 16,000 16,000 -

Total Capital Outlay - 16,000 16,000 -

Miscellaneous

Dues/Fees - 250 250 250



166

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 207,758 242,339 183,853 261,017

Overtime 3,968 - 3,000 1,000

Stipend 3,630 - - -

Allowances 1,224 1,224 1,325 1,224

Medicare 3,014 3,533 2,647 3,803





Total Personnel 280,938 323,961 252,079 342,861

Purchased Services





Training/Registration 2,313 500 500 500

Mileage/Travel 86 - - -

Rentals/Leases 1,510 500 700 500





Expenditure DetailWater Resources Operations Division - Water & Wastewater Fund

p g pp

Chemicals/Compounds - 10,000 - -

Uniforms/Clothing 546 - 200 300

Non-Capital Equipment 2,692 1,000 - -

Gas/Electricity 2,047 1,564 1,957 1,987


Capital Outlay




Miscellaneous

Dues/Fees 330 - 340 -




167

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 252,431 258,508 256,982 271,930

Overtime 786 9,888 2,000 2,000

Stipend 4,742 - - -

Allowances 2,839 2,832 2,972 2,424

Medicare 2,328 3,571 2,315 3,761





Total Personnel 316,234 331,391 321,908 341,671

Purchased Services







Mileage/Travel - 100 - -

Rentals/Leases 138 4,000 4,000 2,500



Technology Supplies - 1,000 1,000 -

Expenditure DetailWastewater Operations Division - Water & Wastewater Fund

gy pp


Chemicals/Compounds - - - 300,000

Uniforms/Clothing 1,502 2,000 500 2,000

Non-Capital Equipment 24,334 5,000 - -

Gas/Electricity 386,141 425,873 385,121 390,898



Capital Outlay



Miscellaneous

Dues/Fees 2,904 250 250 250

Total Other Expenditures 2,904 250 250 250

Total Expenditures 1,233,791$ 1,040,943$ 977,730$ 1,420,484$

168

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 63,442 48,033 102,631 49,720

Overtime 399 2,000 1,000 1,000

Stipend 1,433 - - -

Allowances 1,931 1,608 2,839 1,200

Medicare 975 720 1,544 738



Medical Benefits 347 - 376 -


Total Personnel 75,273 57,780 119,331 58,572

Purchased Services










Technology Supplies 89 - - -

Operating Supplies 1,195 500 2,500 1,000

Expenditure DetailIndustrial Pre-Treatment Division - Water & Wastewater Fund

p g pp

Non-Capital Equipment 446 2,000 - -


Miscellaneous

Dues/Fees 35 100 100 100



169

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay

Capital Improvement Projects 785,228 4,161,694 1,606,424 4,082,884

Total Capital Outlay 785,228 4,161,694 1,606,424 4,082,884


Capital Improvement Projects Division - Water & Wastewater Fund

Expenditure Detail

170

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 61,841 56,415 56,261 58,651

Overtime 82 - - -

Stipend 1,246 - - -

Allowances 1,268 1,200 1,199 -

Medicare 854 835 791 850



Medical Benefits 1,843 - 376 5,893


Total Personnel 73,298 64,116 64,309 71,890

Purchased Services

Professional Services 1,425 - - -



Communication Services 2,274 800 800 750








Expenditure DetailPublic Works Department - Stormwater Fund

pp p q p

Capital Outlay


Capital Improvement Projects - 1,127,811 1,127,811 100,000


Miscellaneous

Dues/Fees 1,410 750 750 750



171

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 5,716 - - -

Overtime 82 - - -

Stipend 142 - - -

Allowances 68 - - -

Medicare 62 - - -

Workers Compensation 125 - - -

Retirement Contributions 360 - - -

Medical Benefits 1,496 - - -

Life/Disability Benefits 44 - - -

Total Personnel 8,095 - - -

Purchased Services

Professional Services 1,425 - - -

Communication Services 1,645 - - -

Total Purchased Services 3,070 - - -





Expenditure DetailStreets Division - Stormwater Fund

172

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 56,125 56,415 56,261 58,651

Stipend 1,104 - - -

Allowances 1,200 1,200 1,199 -

Medicare 792 835 791 850



Medical Benefits 347 - 376 5,893


Total Personnel 65,203 64,116 64,309 71,890

Purchased Services











Capital Outlay

Expenditure DetailStormwater Operations Division - Stormwater Fund

p y



Miscellaneous

Dues/Fees 1,410 750 750 750



173

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Capital Outlay

Capital Improvement Projects - 1,127,811 1,127,811 100,000

Total Capital Outlay - 1,127,811 1,127,811 100,000

Total Expenditures -$ 1,127,811$ 1,127,811$ 100,000$

Expenditure DetailCapital Improvement Projects Division - Stormwater Fund

174

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 547,444 547,561 547,156 565,818

Seasonal/Temporary Wages - - - 8,883

Overtime 13,811 18,000 18,000 18,000

Stipend 10,287 - - -

Allowances 3,218 3,672 3,551 3,264

Medicare 5,639 7,993 5,790 8,381





Total Personnel 735,530 747,877 739,148 783,448

Purchased Services






Rentals/Leases 1,941 5,500 3,000 7,500



Office Supplies 16 1,000 1,000 1,000


Expenditure DetailPublic Works Department - Sanitation Fund

p g pp



Gas/Electricity 6,428 8,910 11,067 11,233



Capital Outlay



Miscellaneous

Dues/Fees 183 400 400 400



175

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 30,471 16,802 16,633 17,301

Stipend 263 - - -

Medicare 236 244 234 251





Total Personnel 34,275 20,588 20,450 21,255

Purchased Services


Total Purchased Services 745 - 190 -


Office Supplies - 1,000 1,000 1,000

Gas/Electricity 6,428 8,910 11,067 11,233



Expenditure DetailAdministration/Operations Division - Sanitation Fund

176

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Purchased Services




Expenditure DetailFleet Division - Sanitation Fund

177

2011Audited

Amounts

2012AdoptedBudget


2013AdoptedBudget

Personnel

Regular Wages 516,973 530,759 530,523 548,517

Seasonal/Temporary Wages - - - 8,883

Overtime 13,811 18,000 18,000 18,000

Stipend 10,024 - - -

Allowances 3,218 3,672 3,551 3,264

Medicare 5,403 7,749 5,556 8,130





Total Personnel 701,255 727,289 718,698 762,193

Purchased Services





Rentals/Leases 1,941 5,500 3,000 7,500






Expenditure DetailSanitation Operations Division - Sanitation Fund

y pp




Capital Outlay



Miscellaneous

Dues/Fees 183 400 400 400



178

Program Overview Capital Improvement Program The City of Northglenn’s Capital Improvement Program (CIP) identifies and provides a summary of all planned capital projects and corresponding funding sources for the ensuing five-year period. The 2013 budget includes $5,864,339 in capital improvement projects. In order to be included in the CIP, a project must meet the following requirements:

Total costs of the project are expected to meet or exceed $5,000. The resulting project will have a useful life of more than one year. The project will result in the creation of a new asset or the extension of an

existing asset’s useful life, value, and/or operational capacity During the preparation process, staff focused on setting priorities and identifying which projects or phases of projects could reasonably be accomplished within each year. Contractual obligations as well as funding limitations and needs were also considered in setting the priorities. Capital improvement projects are funded through a variety of sources including the use of reserves, restricted and designated revenues, debt financing, grant awards, and available operating revenues. All available current and estimated future resources were considered when identifying planned capital improvements. The forecasted costs of each capital project meet, but do not exceed, the limitations of the identified funding sources. The following pages provide a summary listing of the planned capital projects by fund. Each fund summary is then followed by individual project worksheets which provide project dates, total estimated costs, a brief description of the project, as well as any ongoing operating costs or savings associated with the project. Corresponding funding sources by project year are also presented. The City uses a system for rating the impact of capital projects on the operating budget once the projects is completed. Costs related to a capital project that might have an impact on current and/or future operating budget include additional staff, maintenance, or contractor operations. The amount of the operational impact is categorized in the following terms:

Positive – The project will either generate some revenue to offset expenses or actually reduce continued operating costs.

Negligible – The impact on operating expenditures is considered immaterial. It will generate less than $5,000 annually in increased operating expenditures. Ongoing operations and maintenance can be managed with existing staff and equipment.

Slight – The impact on operating expenditures will fall between $5,001 and $20,000 annually. Additional overtime, seasonal staff, purchased services, and/or equipment upgrades may be required to operate and maintain the capital once completed.

Moderate – The impact on operating expenditures will fall between $20,001 and $50,000 annually. An additional staff member and/or a piece of equipment may be required to operate and maintain the resulting capital asset.

High – The impact on operating expenditures will exceed $50,000 annually. Multiple additional staff, large equipment, and/or contracted services may be required to operate and maintain the resulting capital asset.

179

2012AdoptedBudget

2012Year-End Forecast

2012EstimatedCarry Over

2013AdoptedBudget

2014Estimate

2015Estimate

2016Estimate

2017Estimate

5-YearTotal Funding Source

Beginning Fund Balance 1,028,745$ 1,150,014$ 332,099$ 366,611$ 192,979$ 21,338$ 351,744$

Revenue Projections:

Lottery Proceeds 355,058$ 369,012$ 369,012$ 372,702$ 376,429$ 380,193$ 383,995$ 1,882,331$

Investment Earnings 7,411 5,558 5,500 3,666 1,930 213 3,517 14,826

Total 362,469 374,570 374,512 376,368 378,359 380,406 387,512 1,897,157

Capital Expenditures:

Greenway Trail Replacement 50,000 50,000 - 50,000 50,000 50,000 50,000 50,000 250,000 CTF

NRC Fire Code Compliance 38,500 38,500 - - - - - - - CTF

Recreation Center HVAC 897,985 897,985 - - - - - - - CTF

Sensory Playground Repair 10,000 10,000 - 40,000 - - - - 40,000 CTF

Jaycee Park Improvements 135,000 135,000 - - - - - - - CTF

Rec Center Flooring 61,000 61,000 - - - - - - - CTF

Locker Room Renovations - - - 200,000 - - - - 200,000 CTF

Parks Barn Replacement - - - 50,000 500,000 - - - 550,000 CTF

Recreation Center Pool Liner - - - - - 500,000 - - 500,000 CTF

Total Capital Expenditures 1,192,485 1,192,485 - 340,000 550,000 550,000 50,000 50,000 1,540,000

Ending Fund Balance 198,729$ 332,099$ 366,611$ 192,979$ 21,338$ 351,744$ 689,256$

Unassigned Fund Balance 198,729$ 332,099$ 366,611$ 192,979$ 21,338$ 351,744$ 689,256$

CAPITAL IMPROVEMENT PROGRAM SUMMARYConservation Trust Fund

181

Begin: Finish:

Future Operational Impact: Yes Operational Impact Category: N/A

No

2013 2014 2015 2016 2017 5 - Year Total

Conservation Trust Fund 50,000 50,000 50,000 50,000 50,000 250,000$

-

-

-

-

Total Revenue 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 250,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 50,000 50,000 50,000 50,000 50,000 250,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 250,000$

5-YEAR CAPITAL IMPROVEMENT PROGRAM

Project Name: Greenway Trail Concrete Replacement Program

Project Dates: Ongoing Ongoing

Comprehensive Project Cost: $250,000.00

Project Rationale: Maintenance Program

X

Description/Justification:This is an annual program to maintain the Greenway Trails.

Degraded trail sections are documented by the Parks Department throughout the year. The Greenway Trails Concrete Replacement program replaces thesedegraded sections to maintain a safe, accessible, and aesthetically pleasing trail system.

Source of Funding:

Expenditures:

182

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Conservation Trust Fund 40,000 40,000$

-

-

-

-

Total Revenue 40,000$ -$ -$ -$ -$ 40,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 40,000 40,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures 40,000$ -$ -$ -$ -$ 40,000$


Project Name: Sensory Playground Repair

Project Dates: Jan-2013


Project Rationale: Parks and Recreation Master Plan

X

Description/Justification:Renovation of the playground equipment at Sensory Park.

The playground equipment at the City’s parks is replaced on a periodic basis due to normal wear and tear, vandalism, and unavailable replacement parts.The playground equipment at Sensory Playground was last replaced in 2006. The typical life span of a park is 10 to 12 years, however as the City’s largestplayground, this park is highly utilized causing equipment to wear out prematurely. This project includes replacement of various play structures and other parkamenities. Not all of the playground equipment is anticipated for replacement in 2013. This project will allow for replacement of only worn pieces, extendingthe useful life of the playground. The type of playground equipment and park amenities will be selected through a public input process as is discussed in theParks and Recreation Master Plan. It is anticipated that this playground will benefit from multiple renovations in the years to come, rather than one completepark replacement.

Source of Funding:

Expenditures:

183

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue 200,000$ -$ -$ -$ -$ 200,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Locker Room Renovations

Project Dates:


Project Rationale: Facility Maintenance

X

Description/Justification:Renovation of the existing locker rooms at the Recreation Center.

This project is one of several improvements at the existing recreation center proposed to occur in the five year CIP. This project includes removing all interiorfixtures in both the men's and women's locker rooms, and renovating those spaces within the existing footprint. This includes new floor and wall tile,additional individual shower stalls, toilet and sink fixtures, partition walls, lighting and counter tops. The existing lockers are in good shape and will be reused.

Source of Funding:

Expenditures:

184

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Conservation Trust Fund 50,000 500,000 550,000$

-

-

-

-

Total Revenue 50,000$ 500,000$ -$ -$ -$ 550,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design 50,000 50,000


Materials -

Equipment -

Other - -

Other - -

Total Expenditures 50,000$ 500,000$ -$ -$ -$ 550,000$


Project Name: Parks Barn Replacement

Project Dates: Jan-2012


Project Rationale: Facility Improvement

X

Description/Justification:Removal of existing parks storage area and replace with new storage and maintenance building

The existing parks barn/storage facility was originally constructed in 1950 by the school district for school busses. In 1996, the doors were re-sized and theelectric overhead door openers were installed. In 2000, North Metro Fire suggested that the building be removed, due to the lack of appropriate fire exits, andthe building was scheduled for demolition in 2004. This never occurred, and the building remained in use. In 2008, North Metro Fire again evaluated thebuilding, and required that all ignition sources and electric openers be removed. To meet this requirement, all gas lines and furnaces were removed at thattime. In addition to the safety concerns noted, the structure does not meet the current needs of the Parks Maintenance division. It lacks functional doors, andis not large enough to store the equipment used by the division. Both the roof and the siding have significant perforations, allowing for animals and water toenter the facility. This project includes the demolition and removal of the existing facility, and the design and construction of a new facility. The new facility isproposed to be approximately 50% larger than the existing facility and would include appropriate heating, electrical, and plumbing (ie. eye wash station, utilitysink) to meet the needs of the division.

Source of Funding:

Expenditures:

185

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ -$ 500,000$ -$ -$ 500,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -

Total Expenditures -$ -$ 500,000$ -$ -$ 500,000$


Project Name: Recreation Center Pool Liner

Project Dates: Jan-2015 Dec-2015



X

Description/Justification:Replace the pool liner at the Recreation Center

The pool liner was installed in 1999 over the existing aluminum pool shell, rather than simply re-painting the pool as had been done in the past. At the time, aliner was marginally more expensive than painting, but provided nearly double the life expectancy of paint. The liner has been relatively maintenance freesince its installation, but is nearing its life expectancy of approximately 10-12 years. It is not leaking at this time but the edges are curling up, the color hasfaded out of it and it has lost it's elasticity. In addition to replacing the liner, it is recommended to conduct a structural assessment of the aluminum shell andthoroughly clean and descale the Skimmer Chase and the Deck Drain. The pool deck surface is also in need of a cleaning and resurfacing. This project isbudgeted at $500,000 due to the unknown condition of the aluminum shell. This figure would allow for some structural repair of the existing shell. If the shellis in better or worse condition than anticipated, this figure will increase or decrease accordingly. It is difficult to determine the condition of the aluminum shelluntil the liner has been removed.

Source of Funding:

Expenditures:

186

2012AdoptedBudget



2013AdoptedBudget

2014Estimate

2015Estimate

2016Estimate

2017Estimate


Beginning Fund Balance -$ -$ -$ -$ -$ -$ -$


CDBG Proceeds 460,201$ 412,156$ -$ 200,000$ 200,000$ -$ -$ 400,000$

Investment Earnings - - - - - - - -

Total 460,201 412,156 - 200,000 200,000 - - 400,000

Help for Homes Program 115,045$ 67,000$ -$ -$ 150,000$ 150,000$ -$ -$ 300,000$


Pedestrian Mobility 45,156 45,156 - - 50,000 50,000 - - 100,000 CDBG

Grange Hall Creek 300,000 300,000 - - - - - - - CDBG

Total Capital Expenditures 345,156 345,156 - - 50,000 50,000 - - 100,000

Ending Fund Balance -$ -$ -$ -$ -$ -$ -$

Unassigned Fund Balance -$ -$ -$ -$ -$ -$ -$

CAPITAL IMPROVEMENT PROGRAM SUMMARYCDBG Fund

187

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

CDBG Funding 50,000 50,000 100,000$

-

-

-

-

Total Revenue -$ 50,000$ 50,000$ -$ -$ 100,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 50,000 50,000 100,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures -$ 50,000$ 50,000$ -$ -$ 100,000$


Project Name: Pedestrian Mobility Program

Project Dates:


Project Rationale: CDBG Concrete Improvements

X

Description/Justification:This maintenance program will replace damaged concrete in CDBG designated areas.

Instead of replacing a few damaged concrete locations annually through the annual streets resurfacing program, this Concrete Program will allow the City tofocus their efforts on a specific area. Centralizing the concrete improvements will save on mobilization costs and will provide a greater visual impact toresidents.

Source of Funding:

Expenditures:

188

2012AdoptedBudget



2013AdoptedBudget

2014Estimate

2015Estimate

2016Estimate

2017Estimate


Beginning Fund Balance 3,181,796$ 3,936,774$ 5,194,366$ 8,063,680$ 7,024,015$ 10,280,494$ 13,699,580$

Revenue:

Property Tax (4.000 Mills) 945,941$ 945,941$ 958,129$ 967,710$ 977,387$ 987,161$ 997,033$ 4,887,420$

Sales/Use Tax (1/2%) 1,801,023 1,877,715 1,917,366 1,936,540 1,955,905 1,975,464 1,995,219 9,780,494

Open Space Tax (ADCOO) 218,684 228,150 228,150 230,432 232,736 235,063 237,414 1,163,795

Transportation Tax (ADCOT) 618,337 732,502 732,502 739,827 747,225 754,697 762,244 3,736,495

County Grant 635,000 662,931 161,122 - - - - 161,122

State Grant - - - - - - - -

Federal Grant - - - - - - - -

Investment Earnings 36,000 13,456 13,500 20,159 17,560 25,701 34,249 111,169

Miscellaneous Revenue - - - - - - - -

Transfers From General Fund 200,000 200,000 200,000 200,000 200,000 200,000 200,000 1,000,000

Total 4,454,985 4,660,695 4,210,769 4,094,668 4,130,813 4,178,086 4,226,159 20,840,495

4.000 Mill Funded Projects 1,464,260 1,233,405 36,000 280,000 4,120,000 - 250,000 - 4,686,000

1/2% Sales/Use Tax Funded Projects - - - - - - - - -

ADCOO Funded Projects 487,340 522,210 - 366,122 375,000 235,000 50,000 355,000 1,381,122

ADCOT Funded Projects 924,123 844,448 - 456,000 456,000 456,000 459,000 360,000 2,187,000

General Fund Projects 226,174 190,109 20,000 183,333 183,333 183,334 - 120,000 690,000

Grant Funded Projects 1,048,658 1,048,658 - - - - - - -

Total Capital Expenditures* 4,150,555 3,838,830 56,000 1,285,455 5,134,333 874,334 759,000 835,000 8,944,122

Ending Fund Balance 3,486,226$ 4,758,639$ 8,063,680$ 7,024,015$ 10,280,494$ 13,699,580$ 17,090,739$

Restrictions, Commitments, & Assignments:

4.000 Mill Restricted Fund Balance 166,687$ 404,259$ 1,046,388$ (2,105,902)$ (1,128,515)$ (391,354)$ 605,679$

1/2% Sales/Use Tax Restricted Balance 3,577,672 3,707,155 5,624,521 7,561,061 9,516,966 11,492,430 13,487,649

ADCOO Restricted Fund Balance 55,192 71,367 (66,605) (211,173) (213,437) (28,374) (145,960)

ADCOT Restricted Fund Balance 27,377 130,949 407,451 691,278 982,503 1,278,200 1,680,444

Committed For Skate Park - - - - - - -

Assigned Fund Balance - - - - - - - Unassigned Fund Balance (340,702)$ 444,909$ 1,051,925$ 1,088,751$ 1,122,977$ 1,348,678$ 1,462,927$

*See following page for project listing

CAPITAL IMPROVEMENT PROGRAM SUMMARYCapital Projects Fund

190

2012AdoptedBudget



2013AdoptedBudget

2014Estimate

2015Estimate

2016Estimate

2017Estimate



Integrated Technology Plan 81,324 81,324 - - - - - - - GENERAL

Theatre Lighting Improvements - - - - 25,000 - - - 25,000 ADCOO

Skate Park 2,326 2,326 - - - - - - - ADCOO

Recreation Center HVAC 247,985 247,985 - - - - - - - ADCOO

Recreation Center HVAC 477,931 477,931 - - - - - - - GRANT

Emergency Park Repairs 25,000 25,000 - 25,000 25,000 25,000 25,000 25,000 125,000 ADCOO

Al Thomas Playground 12,029 12,029 - - - - - - - ADCOO

Jaycee Park Improvements 135,000 135,000 - - - - - - - GRANT

Irrigation Central Control 10,000 10,000 - 10,000 10,000 10,000 - 10,000 40,000 ADCOO

Danahy Playground Replace 57,392 109,870 - - - - - - - ADCOO

Danahy Park Improvement Grant 67,608 50,000 - 61,122 - - - - 61,122 GRANT

Rec Center Interior Paint 65,000 65,000 - - - - - - - ADCOO

Webster Lake Trail Stabili 35,000 15,000 20,000 - - - - - 20,000 GENERAL

Fox Run Playground Replacement - - - 170,000 - - - - 170,000 ADCOO

Larson Park Playground Replace - - - - 80,000 - - - 80,000 ADCOO

Recreation Center Theatre Seats - - - - 45,000 - - - 45,000 ADCOO

NWOS Facilities Improvements - - - - - 200,000 - - 200,000 ADCOO

Senior Playground - - - - - - 25,000 - 25,000 ADCOO

Theatre and Rec Center Marquee Replac - - - - - - - 120,000 120,000 ADCOO

Rec Restroom Renovation - - - - 165,000 - - - 165,000 ADCOO

Rec Classroom Cabinets Replacement - - - - 25,000 - - - 25,000 ADCOO

Citywide Fence Maintenance - - - - - - - 120,000 120,000 GENERAL

Kiwanis Bath House Renovation - - - - - - - 200,000 200,000 ADCOO

Residential Street Program 457,800 457,800 - 342,000 342,000 342,000 342,000 342,000 1,710,000 ADCOT

Traffic Signal Program 13,575 13,575 - 14,000 14,000 14,000 15,000 18,000 75,000 ADCOT

West 112th Ave Widening 101,500 101,500 - - - - - - - 4.000 MILLS

Grange Hall Creek Project 435,727 435,727 - 100,000 - - - - 100,000 GRANT

Fuel Tank Removal 12,350 13,018 - - - - - - - GENERAL

Traffic Signal Improvement 50,000 50,000 - 50,000 50,000 50,000 52,000 - 202,000 ADCOT

Concrete Program 52,748 52,748 - 50,000 50,000 50,000 50,000 - 200,000 ADCOT

East 112th Ave Expansion 116,508 366,508 - 280,000 4,120,000 - - - 4,400,000 4.000 MILLS

120th Ave Rehabilitation 996,252 765,397 36,000 - - - - - 36,000 4.000 MILLS

Huron Street Rehabilitation 250,000 - - - - - 250,000 - 250,000 4.000 MILLS

Washington & Muriel Signal 350,000 270,325 - - - - - - - ADCOT

Webster Lake Fence 65,000 48,267 - - - - - - - GENERAL

Economic Development Improvements 32,500 32,500 - - - - - - - GENERAL

TIGER HOV Lane - - - 183,333 183,333 183,334 - - 550,000 GENERAL

Total 4,150,555 3,838,830 56,000 1,285,455 5,134,333 874,334 759,000 835,000 8,944,122

CAPITAL IMPROVEMENT PROGRAM SUMMARYCapital Projects Fund (Project Listing)

191

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Open Space Tax (ADCOO) 25,000 25,000$

-

-

-

-

Total Revenue -$ 25,000$ -$ -$ -$ 25,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -

Total Expenditures -$ 25,000$ -$ -$ -$ 25,000$


Project Name: Theatre Lighting Improvements




X

Description/Justification:Replacement of the existing lights and equipment in the theatre at the recreation center.

The lighting system was originally installed in the D. L .Parsons Theatre at the Recreation Center when it was constructed in 1975. There have been periodicadditions to the lighting inventory and some routine maintenance done on the entire lighting system throughout the years. This project would be to overhaulthe current lighting system and add LED functionality to the theatre as well as upgrade the current dimmers and computerized lighting console. This project isbeing proposed due to the age of the current system, lack of available replacement parts, environmental issues, and continued functionality of the theatre.

Source of Funding:

Expenditures:

192

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Open Space Tax (ADCOO) 25,000 25,000 25,000 25,000 25,000 125,000$

-

-

-

-

Total Revenue 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 125,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 25,000 25,000 25,000 25,000 25,000 125,000

Materials -

Equipment -

Other - -

Other - -



Project Name: Emergency Park Equipment Repairs

Project Dates: Ongoing

Comprehensive Project Cost: $125,000.00 (5 year total)

Project Rationale: Emergency Facility Maintenance

X

Description/Justification:Emergency replacement of the playground equipment throughout the City.

The playground equipment at the City’s parks is replaced on a periodic basis due to normal wear and tear, vandalism, and unavailable replacement parts.However, in some instances the damaged equipment presents an unsafe condition and requires immediate removal. In the event a piece of equipment isdamaged, it is more likely that replacement parts will still be available if that component is replaced immediately. A delay of a year or two increases thelikelihood of complete equipment replacement due to unavailable parts and leaves facilities in an undesirable condition for park patrons. Funding for theEmergency Park Repairs will only be expended on an as needed basis. In the event little or no emergency equipment replacements are necessary in aspecific year, the funds would remain in the fund balance.

Source of Funding:

Expenditures:

193

Begin: Finish:

Future Operational Impact: Yes Operational Impact Category: Positive

No

2013 2014 2015 2016 2017 5 - Year Total

Open Space Tax (ADCOO) 10,000 10,000 10,000 10,000 40,000$

-

-

-

-

Total Revenue 10,000$ 10,000$ 10,000$ -$ 10,000$ 40,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 10,000 10,000 10,000 10,000 40,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures 10,000$ 10,000$ 10,000$ -$ 10,000$ 40,000$


Project Name: Irrigation System Central Control



Project Rationale: Water Conservation

X

Description/Justification:Analyze the economic impacts and practicality of installing an irrigation central control system. If determined feasible, develop implementation plans for thecity parks.

In the event of an irrigation line break or during a large storm event, staff must shut numerous valves within a park in order to turn off the irrigation system. Anirrigation central control system would automate the system, allowing staff to respond to situations more quickly, in addition to conserving water. An irrigationcentral control system consists of a master control providing a single location to open or close irrigation valves. Central Control systems also include rainsensors that detect the quantity of rainfall and reduce the duration of watering accordingly. If the design shows potential for water savings and is costeffective, the design will be implemented throughout the park system over the next 5-10 years. Funding has been identified in the long term CIP Plan(ADCOO) to allow for installation of this system if it is determined to be appropriate.

Source of Funding:

Expenditures:

194

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Open Space Grant (ADCOO) 61,122 61,122$

-

-

-

-

Total Revenue 61,122$ -$ -$ -$ -$ 61,122$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -




X

Description/Justification:Improvements to Danahy Park

The existing pavilion was repaired in 2010, through a volunteer effort. Additional work is still needed throughout the area, to include cracked and unevenconcrete, picnic tables and trash can enclosures.

2013 Grant funding allows for replacement of tennis court and poured-in-place playground surfacing.

Source of Funding:

Expenditures:


Project Name: Danahy Park Improvements


195

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

General Fund 20,000 20,000$

-

-

-

-

Total Revenue 20,000$ -$ -$ -$ -$ 20,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Webster Lake Trail Stabilization




X

Description/Justification:Restoration and stabilization of trail.

The trail on the Northeast Corner of Webster Lake has begun to undermine due to park users using the embankment as a cut through to reach the watersedge. A temporary fence has been placed by Parks staff to mitigate the drop off condition. However, as this location is considered part of the ColoradoDivision of Water Resources Jurisdictional Dam, a permanent solution, approved by the state, is required.

Source of Funding:

Expenditures:

196

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue 170,000$ -$ -$ -$ -$ 170,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Fox Run Playground Replacement




X

Description/Justification:Replacement of the playground equipment at North, Central, and South Park in Fox Run .(Typical Age Range of children: 5-12 years old).

The playground equipment at the City’s parks is replaced on a regular basis due to normal wear and tear, vandalism, and unavailable replacement parts.This project includes replacement of the play structure and other park amenities. The type of playground equipment and other park amenities that areinstalled will be selected through a public input process as is discussed in the Parks and Recreation Master Plan. The playground equipment at the Fox Runparks were originally installed in 2001 and 2002. The typical life span of a park is 10 to 12 years.

This project, as with any playground replacement, will be evaluated in the years prior to the scheduled replacement. If the playground is in better or worsecondition than anticipated, it may move forward or back on the five CIP plan accordingly.

Source of Funding:

Expenditures:

197

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ 80,000$ -$ -$ -$ 80,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Larson Park Playground Replacement




X

Description/Justification:Replacement of the playground equipment at Larson Park. (Typical Age Range of children: 2-12 years old).

The playground equipment at the City’s parks is replaced on a regular basis due to normal wear and tear, vandalism, and unavailable replacement parts.This project includes replacement of the play structure and other park amenities. The type of playground equipment and other park amenities that areinstalled will be selected through a public input process as is discussed in the Parks and Recreation Master Plan. The playground equipment at Larson Parkwas last replaced in 2004 and the typical life span of a park is 10 to 12 years.

This project, as with any playground replacement, will be evaluated in the years prior to the scheduled replacement. If the playground is in better or worsecondition than anticipated, it may move forward of back on the five year CIP plan accordingly.

Source of Funding:

Expenditures:

198

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ 45,000$ -$ -$ -$ 45,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Recreation Center Theatre Seats




X

Description/Justification:Replacement of the theatre seats at the recreation center.

The theatre seating was originally installed in the D.L Parsons Theatre at the Recreation Center when it was constructed in 1975. In 1996/97 the seats wereremoved and reupholstered. Because of age and amount of use, the seats have become uncomfortable and the spring mechanism has become noisy anddisruptive to performances. This project would include the complete replacement of all 300 seats.

Source of Funding:

Expenditures:

199

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ -$ 200,000$ -$ -$ 200,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: NWOS Facility Improvements



Project Rationale: Facility Improvements

X

Description/Justification:Upgrade the facilities at Northwest Open Space.

This project includes the addition of a vault-style concession, restroom and storage facility at Northwest Open Space, as well as a children's playground andcovered pavilion area. The complex has no permanent structures, currently all of the structures are temporary and are in need of improvement.

Source of Funding:

Expenditures:

200

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ -$ -$ 25,000$ -$ 25,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -

Total Expenditures -$ -$ -$ 25,000$ -$ 25,000$


Project Name: Senior Playground




X

Description/Justification:Design and Construction of new "Playground".

At the request of the senior center staff and senior center participants, a senior "playground" is proposed to be installed behind the recreation center. Thisspace would consist of 6-8 outdoor workout stations designed specifically for the senior population. The budget includes site preparation, purchase andinstallation of the equipment.

Source of Funding:

Expenditures:

201

Begin: Finish:

Future Operational Impact: Yes Operational Impact Category: Positive

No

2013 2014 2015 2016 2017 5 - Year Total

ADCOO 120,000 120,000$

-

-

-

-

Total Revenue -$ -$ -$ -$ 120,000$ 120,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -

Total Expenditures -$ -$ -$ -$ 120,000$ 120,000$



x

Description/Justification:The recreation center marquee has deteriorated significantly and is not safe for employees to ascend.

Source of Funding:

Expenditures:


Project Name: Theater and Recreation Center Marquee Replacement


202

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

ADCOO 165,000 165,000$

-

-

-

-

Total Revenue -$ 165,000$ -$ -$ -$ 165,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design 15,000 15,000


Materials -

Equipment -

Other - -

Other - -



Project Name: Recreation Center Restroom Renovation




x

Description/Justification:The restrooms in the recreation center are original to the building and in need of renovation.

Source of Funding:

Expenditures:

203

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

ADCOO 25,000 25,000$

-

-

-

-

Total Revenue -$ 25,000$ -$ -$ -$ 25,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Recreation Center Classroom Cabinet Replacement




x

Description/Justification:The cabinets in the recreation center classrooms are original to the building and are in need of replacement.

Source of Funding:

Expenditures:

204

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

General Fund 120,000 120,000$

-

-

-

-

Total Revenue -$ -$ -$ -$ 120,000$ 120,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Citywide Fence Maintenance




x

Description/Justification:Cleaning and staining of citywide fences.

Source of Funding:

Expenditures:

205

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

ADCOO 200,000 200,000$

-

-

-

-

Total Revenue -$ -$ -$ -$ 200,000$ 200,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -




x

Description/Justification:The existing bath house is the original structure, with minimal improvements made throughout the years. The improvements include electrical and plumbingrepairs, as well as functional and aesthetic improvements to the shower and changing areas.

Source of Funding:

Expenditures:


Project Name: Kiwanis Bath House Renovation


206

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Transportation Tax (ADCOT) 342,000 342,000 342,000 342,000 342,000 1,710,000$

-

-

-

-

Total Revenue 342,000$ 342,000$ 342,000$ 342,000$ 342,000$ 1,710,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 342,000 342,000 342,000 342,000 342,000 1,710,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures 342,000$ 342,000$ 342,000$ 342,000$ 342,000$ 1,710,000$


Project Name: Residential Street Program

Project Dates: Ongoing Ongoing

Comprehensive Project Cost: $1,710,000.00 (5-Year Total)

Project Rationale: PCI Rating - Maintenance Program

X

Description/Justification:The Residential Street Program is an annual program to maintain a minimum level of pavement condition for the residential street network.

On July 27, 2006, the City Council passed Resolution 06-92, making a City policy to maintain an average PCI rating of 70 or better. The Residential StreetProgram is an essential component in maintaining the 70 PCI rating. The Program includes resurfacing, restriping, patching, and concrete repair of selectedstreets.

Source of Funding:

Expenditures:

207

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Transportation Tax (ADCOT) 14,000 14,000 14,000 15,000 18,000 75,000$

-

-

-

-

Total Revenue 14,000$ 14,000$ 14,000$ 15,000$ 18,000$ 75,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 14,000 14,000 14,000 15,000 18,000 75,000

Materials -

Equipment -

Other - -

Other - -



Project Name: Traffic Signal Cabinet Replacement Program




X

Description/Justification:Upgrade of traffic cabinets and controllers on a citywide basis.

The traffic signal cabinets and associated wiring are an essential part of our traffic signal system. Many of the city's traffic signal cabinets have reached theend of their useful life and pose an electrical hazard. The replacement or upgrade of existing hardware is essential in keeping our traffic signals operating onan uninterrupted basis.

Source of Funding:

Expenditures:

208

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Stormwater Fund 100,000 100,000$

CDBG Fund - -

Open Space Grant (ADCOO) 100,000 100,000

-

-

Total Revenue 200,000$ -$ -$ -$ -$ 200,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction (Stormwater & CIP Funds) 200,000 200,000

Materials -

Equipment -

Other - -

Other - -



Project Name: Grange Hall Creek (Washington St. Detention) Phase 1


Comprehensive Project Cost: $2,150,000 ($2.1 Million total including UCFCD funding and pedestrian underpass)

Project Rationale: Drainage System Maintenance & Improvements

X

Description/Justification:Construct Grange Hall Creek (Washington St. Detention) Phase I improvements.

Urban Drainage and the City Northglenn are currently funding the design of the Grange Hall Creek Improvements. Phase I includes improvements to Reaches2 and 3 and is proposed as culvert enhancements under Washington Street. This includes a pedestrian underpass as part of the culverts/conveyance forlarger storm events. The 2013 project will construct the improvements included in Phase I, but the costs shown do not include the underpass. Additionalfunding must be sought, in order to construct the project in 2013 with the underpass. Potential funding sources identified include Adams County Open SpaceGrant, Community Development Block Grant (CDBG), additional Urban Drainage funding and possibly Federal Emergency Management Agency (FEMA).

Source of Funding:

Expenditures:

209

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Transportation Tax (ADCOT) 50,000 50,000 50,000 52,000 202,000$

-

-

-

-

Total Revenue 50,000$ 50,000$ 50,000$ 52,000$ -$ 202,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 50,000 50,000 50,000 52,000 202,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures 50,000$ 50,000$ 50,000$ 52,000$ -$ 202,000$


Project Name: Traffic Signal Improvements Program




X

Description/Justification:Traffic signal improvements to maintain City's Signal Network.

Corrosion of traffic signal poles and mast arms can shorten the useful life of traffic signals. This project includes the cleaning and painting of a portion of theCity's traffic signals. This program may also be used to fund pole replacement, LED and camera upgrades, and other costly components of the traffic signalinfrastructure.

Source of Funding:

Expenditures:

210

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Transportation Tax (ADCOT) 50,000 50,000 50,000 50,000 200,000$

-

-

-

-

Total Revenue 50,000$ 50,000$ 50,000$ 50,000$ -$ 200,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 50,000 50,000 50,000 50,000 200,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures 50,000$ 50,000$ 50,000$ 50,000$ -$ 200,000$


Project Name: Neighborhood Concrete Program




X

Description/Justification:Replacement of Concrete within a defined area.

The Concrete Program will replace deteriorated and hazardous concrete within the city (i.e. curb, gutter, sidewalk, cross pans, etc.)

Source of Funding:

Expenditures:

211

Begin: Finish:

Future Operational Impact: Yes Operational Impact Category: moderate

No

2013 2014 2015 2016 2017 5 - Year Total

Mill Levy 280,000 4,120,000 4,400,000$

-

-

-

-

Total Revenue 280,000$ 4,120,000$ -$ -$ -$ 4,400,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design 280,000 280,000

Construction 4,120,000 4,120,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures 280,000$ 4,120,000$ -$ -$ -$ 4,400,000$


Project Name: East 112th Avenue Expansion


Expenditures:

Comprehensive Project Cost: $4,400,000.00

Project Rationale: Capacity and Safety Improvements

x

Description/Justification:E. 112th Avenue is a two lane arterial roadway with traffic signals at Washington Street, Irma Drive and York Street. A conceptual analysis has shownimproved traffic operation, particularly at the intersections, if a three lane section is constructed along with other traffic signal improvements.

Source of Funding:

212

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Mill Levy 36,000 36,000$

-

-

-

-

Total Revenue 36,000$ -$ -$ -$ -$ 36,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: E. 120th Avenue Rehabilitation



Project Rationale: Roadway Rehabilitation

X

Description/Justification:Rehabilitation of E. 120th Avenue between Grant St. and the eastern city limit.

The 2012 Project includes 3" milling and resurfacing of E. 120th Avenue between Washington St. and the eastern city limit. Currently, the 2012 project doesnot include participation by the City of Thornton.

Source of Funding:

Expenditures:

213

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Mill Levy - 250,000 250,000$

-

-

-

-

Total Revenue -$ -$ -$ 250,000$ -$ 250,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction - 250,000 250,000

Materials -

Equipment -

Other - -

Other - -



Project Name: Huron Street Rehabilitation



Project Rationale: Roadway Rehabilitation

X

Description/Justification:Rehabilitation of Huron Street South of 104th.

Design and construction of the Huron Street Rehabilitation South of 104th may include drainage and cross slope improvements. The total cost shown is forpavement rehabilitation only.

Source of Funding:

Expenditures:

214

Begin: Finish:

Future Operational Impact: Yes Operational Impact Category: moderate

No

2013 2014 2015 2016 2017 5 - Year Total

General 183,333 183,333 183,334 550,000$

-

-

-

-

Total Revenue 183,333$ 183,333$ 183,334$ -$ -$ 550,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 183,333 183,333 183,334 550,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures 183,333$ 183,333$ 183,334$ -$ -$ 550,000$


Project Name: TIGER HOV Lane Grant City Match



Project Rationale: Capacity and Safety Improvements

X

Description/Justification:

Source of Funding:

Expenditures:

The I-25 Managed Lanes Project is a $44 Million CDOT project, where a $15 Million federal TIGER IV Grant was awarded. As part the grant, local jurisdictions collectively committed a $5.0 Million match, Northglenn’s portion of that match is $550,000.

The project will provide the following enhancements to the corridor.

- Provide one new HOV lane in each direction on I-25 between US 36 and 120th Avenue utilizing existing pavement and narrowing the inside shoulder. - Provide ingress and egress to the managed lanes at each major interchange.- Repave the entire six-mile stretch of I-25 within the project limits currently in “poor” condition- Build connection between proposed and current HOV lanes south of project area – US 36 to Denver Union Station- Construct a totally new one-mile-long noise wall (masonry) and repair three miles of existing deteriorated fences (noise walls)- Install tolling and Intelligent Transportation Systems (ITS) equipment and integrate it with regional traffic operations centers and a recently established NATA TMO.

215

2012AdoptedBudget



2013AdoptedBudget

2014Estimate

2015Estimate

2016Estimate

2017Estimate


Beginning Fund Balance 13,222,727$ 13,345,556$ 15,712,616$ 14,044,395$ 14,728,725$ 10,988,033$ 10,470,671$


Sales Tax 2,083,204$ 2,148,679$ 2,180,909$ 2,202,718$ 2,224,745$ 634,454$ 640,799$ 7,883,625$

Use Tax 251,405 276,230 291,859 294,778 297,726 - - 884,363

Berthoud Pass IGA 3,500 3,500 3,500 3,500 3,500 3,500 3,500 17,500

Church Ditch IGA 120,000 120,000 120,000 120,000 120,000 120,000 120,000 600,000

Administrative Fees 21,664 17,420 17,420 17,420 17,420 17,420 17,420 87,100

FRICO Agreement 2,400 2,400 2,400 2,400 2,400 2,400 2,400 12,000

Past Due Penalties/Interest 98,674 114,197 114,197 114,197 114,197 114,197 114,197 570,985

Contracted Lab Services 21,791 4,901 20,000 20,000 20,000 20,000 20,000 100,000

Water Use Charges 6,622,964 8,022,166 6,622,964 6,622,964 6,622,964 6,622,964 6,622,964 33,114,820

Construction Water Sales 3,500 2,393 2,393 2,393 2,393 2,393 2,393 11,965

Water Lease Revenue 22,779 20,000 20,000 20,000 20,000 20,000 20,000 100,000

Sewer Use Charges 3,193,884 3,320,405 3,320,405 3,320,405 3,320,405 3,320,405 3,320,405 16,602,025

Tap Connection Fees - - - - - - - -

Other Utility Fees - - - - - - - -


Miscellaneous Revenue - - - - - - - -

Transfer From General Fund - - - - - - - -

Total 12,507,108 14,098,299 12,761,547 12,881,219 12,913,037 10,987,613 10,988,785 60,532,201

Operating Expenditures 7,208,658$ 7,293,702$ 7,516,458$ 7,666,787$ 7,820,123$ 7,976,525$ 8,136,056$ 39,115,949$

Water Right Purchases 1,686,349 1,686,349 1,686,349 1,703,212 1,720,244 - - 5,109,805

Debt Expenditures 1,141,264 1,141,264 1,140,577 1,143,390 1,142,862 1,139,950 1,139,654 5,706,433

Other 3,500 3,500 3,500 3,500 3,500 3,500 3,500 17,500

Total Capital Expenditures* 4,161,694 1,606,424 2,049,884 2,033,000 1,680,000 5,967,000 2,385,000 600,000 14,714,884

Ending Fund Balance 11,528,370$ 15,712,616$ 14,044,395$ 14,728,725$ 10,988,033$ 10,470,671$ 11,580,246$

Restrictions, Commitments, & Assignments:

3% TABOR Reserve Restriction 255,143$ 295,359$ 305,175$ 311,512$ 311,717$ 310,595$ 310,440$

Debt Service Reserve Restriction 1,279,628 682,713 97,538 - - - -

Water Right Purchase Restriction - 1,337,254 1,568,271 - - - -

Capital/Infrastructure Commitment 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000

Operating Reserve Commitment 1,680,246 1,701,632 1,813,927 1,916,697 1,955,031 1,994,131 2,034,014

Unassigned Fund Balance 6,313,353$ 9,695,658$ 8,259,484$ 10,500,516$ 6,721,285$ 6,165,945$ 7,235,792$

*See following page for project listing

CAPITAL IMPROVEMENT PROGRAM SUMMARYWater & Wastewater Fund

216

2012AdoptedBudget



2013AdoptedBudget

2014Estimate

2015Estimate

2016Estimate

2017Estimate



WWTP Master Plan 14,302 14,302 - - - - - - - WF

Water Line Replacement 50,000 5,000 - 100,000 100,000 100,000 100,000 100,000 500,000 WF

Standley Lake Pipeline 350,000 175,000 175,000 - - - - - 175,000 WF

Water Meter/Reader Replace 150,000 150,000 - - - - - - - WF

Chemical Building Impr 1,726,430 504,747 1,221,683 - - - - - 1,221,683 WF

Install PLC for SCADA 275,000 66,000 209,000 - - - - - 209,000 WF

High Zone Meter Vault 137,652 97,631 - - - - - - - WF

Terminal Reservoir Mixing 196,000 196,000 - - - - - - - WF

Croke Sandout Gates 35,000 - - - - - - - - WF

Standley Lake Bypass 35,000 - 35,000 - - - - - 35,000 WF

High Zone Storage Tank Painting - - - 280,000 - - - - 280,000 WF

Berthoud Pass Ditch Maintenance - - - - - - 350,000 - 350,000 0.5% Tax

Pump & Motor Replacement 33,298 33,298 - - - - - - - WWF

Odor Control Improve 54,811 - - - - - - - - WWF

Collection System Rehab 250,000 243,446 - 250,000 250,000 250,000 250,000 250,000 1,250,000 WWF

Bunker Hill Lift Station - - - 300,000 - - - - 300,000 WWF

Lift Station A Assessment 409,201 - 409,201 - - - - - 409,201 WWF

Lift Station B Assessment 100,000 - - - - - - 250,000 250,000 WWF

WWTP Standby Generator 224,000 - - - - - - - - WWF

WWTP BNR Improvements 121,000 121,000 - 603,000 - - - - 603,000 WWF

Terminal Reservoir Outlet Structure - - - 500,000 - - - - 500,000 WWF

WWTP Headworks & Clarifier - - - - 1,080,000 5,397,000 - - 6,477,000 WWF

Forcemain Assessment - - - - 250,000 - - - 250,000 WWF

WWTP UV Replacement - - - - - - 500,000 - 500,000 WWF

Bull Reservoir pH Control - - - - - - 84,000 - 84,000 WWF

Decommission Southern Lagoon - - - - - 220,000 1,101,000 - 1,321,000 WWF

Total 4,161,694 1,606,424 2,049,884 2,033,000 1,680,000 5,967,000 2,385,000 600,000 14,714,884

CAPITAL IMPROVEMENT PROGRAM SUMMARYWater & Wastewater Fund (Project Listing)

217

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Water & Wastewater Fund 100,000 100,000 100,000 100,000 100,000 500,000$

-

-

-

-

Total Revenue 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 100,000 100,000 100,000 100,000 100,000 500,000

Materials -

Equipment -

Other - -

Other - -



Project Name: Water Line Replacement Program


Comprehensive Project Cost: $500,000.00 (5-Year Total)


X

Description/Justification:Rehabilitation of Water Lines throughout the City.

The Water Line Replacement program includes the repair and replacement of the aging water lines throughout the City. The City's water mains arepredominately Asbestos Concrete (AC) pipe and because of the corrosive nature of the soil have a shortened life span. In order to ensure continuous waterservice to the community, the failing water lines must be replaced. In 2012, the City decided to be more proactive in finding leaks before they cause damageto streets and property. A sonic leak detection survey was performed on a small portion of the distribution system, on a trial basis. The survey found that theportion of the distribution system was generally well-maintained, but there were areas of concern that need to be monitored in the future. The City wassatisfied with the results of the survey and recommends an ongoing sonic leak detection program. The cost of the sonic leak detection program will beapproximately 10 percent of the annual appropriated funding.

Source of Funding:

Expenditures:

218

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Water & Wastewater Fund 175,000 175,000$

-

-

-

-

Total Revenue 175,000$ -$ -$ -$ -$ 175,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Standley Lake Pipeline Repair




X

Description/Justification:Repair and/or replacement of sections of the Standley Lake Pipeline.

The Standley Lake Pipeline is a 48” pipeline that conveys the City’s raw water from Standley Lake to the City of Northglenn Water Treatment Plant. In 2010,the City completed the Standley Lake Pipeline Inspection that employed electromagnetic technology to inspect the entire length of the pipeline for wire breaksand identified areas for future repairs and/or replacement. The Standley Lake Pipeline Inspection report identified approximately 120 feet of the 48" concretepipe in critical condition and additional sections requiring repair or replacement within the next 5 to 10 years.

Source of Funding:

Expenditures:

219

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Water & Wastewater Fund 1,221,683 1,221,683$

-

-

-

-

Total Revenue 1,221,683$ -$ -$ -$ -$ 1,221,683$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 1,221,683 1,221,683

Materials -

Equipment -

Other - -

Other - -

Total Expenditures 1,221,683$ -$ -$ -$ -$ 1,221,683$


Project Rationale: Water Treatment Plant Master Plan Update

X

Description/Justification:Updating the Chemical Building to meet current Health and Safety requirements.

A recommendation included in the 2009 Water Treatment Plant Master Plan Update was for improvements to the Chemical Building. The recommendationincluded updating the facility to meet the current building and fire codes by: providing chemical containment, adding a fire protection system, adding additionalmeans of egress and adding emergency showers and eyewash. Two of the existing chemical storage tanks currently do not have secondary containment.Secondary containment is a safety measure that functions as a second holding tank in the event that there is a failure of the existing storage tank. This posesa significant safety hazard and water quality risk. Under the current configuration, a chemical spill would drain directly into the water. This could compromiseplant operations by potentially damaging equipment and would likely contaminate the water so that the Water Treatment Plant would not meet the ColoradoPrimary Drinking Water Regulations. The Potassium Permanganate Feed System and Alum and Polymer Feed Systems that were proposed in the 2010budget will be incorporated into the Chemical Building Improvements for a completely integrated project and eliminating the potential of the individual projectsconflicting with one another.

Source of Funding:

Expenditures:


Project Name: Chemical Building Improvements


220

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue 209,000$ -$ -$ -$ -$ 209,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: New PLC for SCADA




X

Description/Justification:Replacement of the PLC for the Water Treatment Plant

SCADA(supervisory control and data acquisition) is a system that utilizes controlling equipment to automate water collection, distribution, and treatmentprocesses. A SCADA system typically consists of a programmable logic controller (PLC), communication equipment, and a Human-Machine Interface or HMI.The PLC is a program designed to keep the equipment running within certain parameters and the HMI is the computer the operator uses to monitor andmodify the treatment, distribution and collection system processes. In 2010, Staff began replacing the communication system as the existing equipment is nolonger manufactured and parts are no longer available. Although the PLC as currently configured has been in place for several years and has effectivelyaddressed the treatment process control needs, it can no longer function with the new communication equipment. This project includes the replacement of thePLC and replacement of the remaining communication system.

Source of Funding:

Expenditures:

221

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue 35,000$ -$ -$ -$ -$ 35,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Standley Lake Bypass




X

Description/Justification:Install energy dissipation devices on the two 8" bypass pipelines in the Standley Lake Valve Shaft Facility to prevent damage to the Standley Lake Pipeline.

Cavitation is caused by the formation of vapor bubbles in a pipeline where there is a high pressure drop. These vapor bubbles eventually collapse, causingshock waves that can be strong enough to significantly damage equipment, valves, etc. The installation of energy dissipation devices will result in a reductionof cavitation, thereby making operations of the Bypass valve safer and extend the useful life of the pipeline. The Standley Lake Valve Shaft Facility is locatedat Standley Lake. This project will be a joint venture between the cities of Westminster, Thornton, and Northglenn.

Source of Funding:

Expenditures:

222

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue 280,000$ -$ -$ -$ -$ 280,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: High Zone Water Storage Tank Painting




X

Description/Justification:Painting of the High Zone Water Storage Tank.

Continuing maintenance is required in order to increase the life expectancy of the water storage tanks. This includes periodic painting of the tanks to preventcorrosion. The High Zone Tank was last painted in 1980 and the typical life span of coating for water storage tanks is approximately 10 to 15 years. Thereare also minor structural repairs that will be made during painting of the tank.

Source of Funding:

Expenditures:

223

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ -$ -$ 350,000$ -$ 350,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design 350,000 350,000

Construction -

Materials -

Equipment -

Other - -

Other - -



Project Name: Berthoud Pass Ditch Maintenance - Pipe Design Only



Project Rationale: To improve deliveries of fully consumable Berthoud Pass water to the Northglenn system.

X

Description/Justification:For the design of piping the ditch from US 40 to the siphon entrance. The length of ditch to be piped is approximately 3,000 feet.

Source of Funding:

Expenditures:

224

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Water & Wastewater Fund 250,000 250,000 250,000 250,000 250,000 1,250,000$

-

-

-

-

Total Revenue 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 1,250,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction 250,000 250,000 250,000 250,000 250,000 1,250,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 1,250,000$


Project Name: Collection System Rehabilitation Program




X

Description/Justification:Rehabilitation of Wastewater Lines throughout the City.

The Wastewater Line Rehabilitation program includes the repair and/or replacement of the aging wastewater pipelines throughout the City. The existingwastewater lines in the collection system are predominately concrete pipe. Wastewater contains high levels of hydrogen sulfide and when exposed to theatmosphere the hydrogen sulfide converts to sulfuric acid. The typical life expectancy of concrete pipe is approximately 100 years, however due to the highlycorrosive nature of wastewater, the life expectancy of concrete pipe in a collection system is reduced to 20 to 50 years. Initially sulfuric acid will remove theouter layer of concrete, exposing the aggregate. If the corrosion is allowed to continue the sulfuric acid will continue to remove concrete until it reaches thesteel. Once the reinforcement or steel in the pipe is exposed, structural failure is eminent. In order to preserve the existing wastewater pipelines and ensurecontinuous wastewater collection, pipes must be repaired or replaced that are beginning to show signs of corrosion.

Source of Funding:

Expenditures:

225

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue 300,000$ -$ -$ -$ -$ 300,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Bunker Hill Lift Station Meter



Project Rationale: Permit Requirement

X

Description/Justification:Install a flow meter and supporting structure for the Bunker Hill Lift Station.

The Colorado Department of Public Health and Environment (CDPHE) notified the City that, by not metering the flows from Bunker Hill Lift Station, they wereviolating the Wastewater Treatment Plant discharge permit. Subsequently, staff began planning for a meter vault at Bunker Hill. During the planning phase, itbecame evident that due to hydraulic concerns and location restrictions, the Wastewater Treatment Plant is a much more advantageous and conducivelocation for a meter. Although the Wastewater Treatment Plant discharge permit will be temporarily satisfied with the construction of a meter at theWastewater Treatment Plant, a meter is still required at Bunker Hill.

Source of Funding:

Expenditures:

226

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue 409,201$ -$ -$ -$ -$ 409,201$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Lift Station A Facility Assessment and Rehabilitation




X

Description/Justification:Rehabilitation of Lift Station A.

Lift Station A is a critical component in the sanitary sewer system since it pumps approximately 95% of the City’s wastewater to the Wastewater TreatmentFacility. The integrity of the lift station must be maintained to provide continued service and to avoid bypassing wastewater flow to the Metro WastewaterReclamation District via the City of Thornton sewer inter-connect. This project includes replacement of the pump valves, meter, isolation valves, andmodification to the electrical system.

Source of Funding:

Expenditures:

227

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ -$ -$ -$ 250,000$ 250,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Lift Station B Facility Rehabilitation




X

Description/Justification:Completing facility assessment and rehabilitation of Lift Station B.

Lift Station B is a major component in the sanitary sewer system since it is the second largest lift station in the City's collection system. Completing a facilityassessment would provide recommendation and prioritize necessary improvements to extend the life of the facility. Repairs will be made based on therecommendations of the assessment.

Source of Funding:

Expenditures:

228

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue 603,000$ -$ -$ -$ -$ 603,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: WWTP BNR Improvements



Project Rationale: Wastewater Utility Plan Update

X

Description/Justification:This project includes improvements to the Biological Nutrient Removal (BNR) process with modifications to the aeration basins to meet short term ammoniaand nitrate loading requirements.

The Colorado Department of Public Health and Environment (CDPHE)is proposing future revisions to the ammonia and nitrate loading requirements. Thiscould potentially impact the City with the next discharge permit cycle. Modifications were recommended as a part of the 2010 Wastewater Utility Plan Updatein order to meet these future regulations. The recommendations include modifications to the aeration basins as a part of the Biological Nutrient Removal(BNR) process. This project includes implementing the modifications to the aeration basins by replacing the fabric baffle curtains with concrete curtains,installing additional submerged diffusers, and modifying the existing piping.

Source of Funding:

Expenditures:

229

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue 500,000$ -$ -$ -$ -$ 500,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design 80,000 80,000


Materials -

Equipment -

Other - -

Other - -



Project Name: Terminal Reservoir Outlet Structure Repair



Project Rationale: State Engineer's requirements for repairs to the Terminal Reservoir outlet.

x

Description/Justification:In order to meet the requirements/recommendations of the State Engineer, this project includes: a) installation of a valve or gate at the reservoir end of thereservoir outlet works pipeline, b) lining of the RCP outlet works pipeline through the embankment, c) lining of the RCP reservoir bypass pipeline along thedam, and d) installation of an isolation valve and access point on the reservoir outlet works pipeline.

The repairs and improvements described above will provide critical safety measures for the operation of the Terminal Reservoir and the flow of raw water tothe Water Treatment Facility.

Source of Funding:

Expenditures:

230

Begin: Finish:

Future Operational Impact: Yes Operational Impact Category: Moderate

No

2013 2014 2015 2016 2017 5 - Year Total

Water & Wastewater Fund 1,080,000 5,397,000 6,477,000$

-

-

-

-

Total Revenue -$ 1,080,000$ 5,397,000$ -$ -$ 6,477,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design 1,080,000 1,080,000

Construction 5,397,000 5,397,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures -$ 1,080,000$ 5,397,000$ -$ -$ 6,477,000$


Project Name: WWTP Headworks and 3rd Secondary Clarifier




X

Description/Justification:Design and Construction of a new Wastewater Treatment Plant headworks and 3rd secondary clarifier.

Headworks facilities are designed for removal of solids in the wastewater stream and are the first stage of wastewater treatment systems. Typically,headworks are composed of screens to remove trash such as rags or plastics and grit chambers to remove sand, gravel or other granules. Removal of thetrash and grit prevents unnecessary and considerable wear and tear to the treatment system equipment. Staff currently spend a significant amount of timeremoving trash from the system and repairing equipment damaged by rags and grit. The headworks and 3rd secondary clarifier design is proposed for 2014,with construction in 2015. Once the headworks is in operation, the decommissioning of the existing lagoons can commence. Although there is anticipated tobe a moderate increase in the tasks associated with operating a headworks, this increase should be offset by the removal of the maintenance requirementsfor the lagoons. The existing clarifiers are the limiting factor in the overall capacity at the WWTP. Design for expansion is required by the "Colorado WaterQuality Control Act" once a facility has reached 80% of it's existing capacity. A 3rd secondary clarifier will provide redundancy in the system and increase theoverall capacity of the facility to meet the planned future flows.

Source of Funding:

Expenditures:

231

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ 250,000$ -$ -$ -$ 250,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design 250,000 250,000

Construction -

Materials -

Equipment -

Other - -

Other - -



Project Name: Forcemain Assessment




X

Description/Justification:Assessment of the existing sanitary sewer forcemain.

The existing sanitary sewer forcemain delivers wastewater flow from the City to the wastewater treatment facility. Due to hydrogen sulfide from wastewaterflows and the soil materials around the pipe causes the pipe to corrode and degrade. This assessment will determine the overall condition and structuralintegrity of the pipe and provide recommendations for future repair and life expectancy of the pipe.

Source of Funding:

Expenditures:

232

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ -$ -$ 500,000$ -$ 500,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: WWTP UV Replacement




X

Description/Justification:Replace existing UV equipment at the Wastewater Treatment Plant.

In order to comply with the Colorado Water Quality Control Act, the Colorado Department of Public Health and Environment requires disinfection forwastewater treatment systems. The City’s Wastewater Treatment Plant was designed with Ultraviolet (UV) equipment to function as the disinfection process.A second bank of UV lights is necessary to provide redundancy in the system.

Source of Funding:

Expenditures:

233

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ -$ -$ 84,000$ -$ 84,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -


Materials -

Equipment -

Other - -

Other - -



Project Name: Bull Reservoir pH Control




X

Description/Justification:Construction of a permanent sulfuric acid dosing system.

One of the discharge permit criteria for the Wastewater Treatment Plant is the pH level. Periodically, the pH in Bull Reservoir will rise above the range set inthe discharge permit. Currently, the City has a temporary sulfuric acid system to dose Bull Reservoir when the discharge from the plant has a high pH. Apermanent dosing system must be installed, to ensure continued compliance with the effluent pH limit.

Source of Funding:

Expenditures:

234

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total

Water & Wastewater Fund 220,000 1,101,000 1,321,000$

-

-

-

-

Total Revenue -$ -$ 220,000$ 1,101,000$ -$ 1,321,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design 220,000 220,000

Construction 1,101,000 1,101,000

Materials -

Equipment -

Other - -

Other - -

Total Expenditures -$ -$ 220,000$ 1,101,000$ -$ 1,321,000$


Project Name: Decommission Southern Lagoon



Project Rationale: Facility Improvements

X

Description/Justification:Decommission Existing Southern Lagoon at Wastewater Treatment Facility.

As part of the design and construction of the full mechanical wastewater treatment facility in 2014 and 2015 the southern lagoon will no longer be required. In2015 the design and process of how the south lagoon will be decommissioned will take place and construction is anticipated to start In 2016.

Source of Funding:

Expenditures:

235

2012AdoptedBudget



2013AdoptedBudget

2014Estimate

2015Estimate

2016Estimate

2017Estimate


Beginning Fund Balance 943,533$ 946,327$ 142,491$ 337,960$ 531,305$ 764,029$ 1,056,475$


Stormwater Charges 420,000$ 417,659$ 417,659$ 417,659$ 417,659$ 417,659$ 417,659$ 2,088,295$


Total 423,833 420,534 420,659 421,039 422,972 425,299 428,224 2,118,193

Operating Expenditures 92,566$ 96,559$ 125,190$ 127,694$ 130,248$ 132,853$ 135,510$ 651,495$

Debt Expenditures - - - - - - - -


Grange Hall Creek 1,127,811$ 1,127,811$ -$ 100,000$ -$ -$ -$ -$ 100,000$ SWF

Grange Hall Creek MDP & FHAD - - - - 100,000 - - - 100,000 SWF

Lincoln/107th Street Regrading - - - - - 60,000 - - 60,000 SWF

Total Capital Expenditures 1,127,811 1,127,811 - 100,000 100,000 60,000 - - 260,000

Ending Fund Balance 146,989$ 142,491$ 337,960$ 531,305$ 764,029$ 1,056,475$ 1,349,189$

Unassigned Fund Balance 146,989$ 142,491$ 337,960$ 531,305$ 764,029$ 1,056,475$ 1,349,189$

CAPITAL IMPROVEMENT PROGRAM SUMMARYStormwater Fund

236

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


CDBG Fund - -

Open Space Grant (ADCOO) 100,000 100,000

-

-

Total Revenue 200,000$ -$ -$ -$ -$ 200,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design -

Construction (Stormwater & CIP Funds) 200,000 200,000

Materials -

Equipment -

Other - -

Other - -



Project Name: Grange Hall Creek (Washington St. Detention) Phase 1


Comprehensive Project Cost: $2,150,000 ($2.1 Million total including UCFCD funding and pedestrian underpass)

Project Rationale: Drainage System Maintenance & Improvements

X

Description/Justification:Construct Grange Hall Creek (Washington St. Detention) Phase I improvements.

Urban Drainage and the City Northglenn are currently funding the design of the Grange Hall Creek Improvements. Phase I includes improvements to Reaches2 and 3 and is proposed as culvert enhancements under Washington Street. This includes a pedestrian underpass as part of the culverts/conveyance forlarger storm events. The 2013 project will construct the improvements included in Phase I, but the costs shown do not include the underpass. Additionalfunding must be sought, in order to construct the project in 2013 with the underpass. Potential funding sources identified include Adams County Open SpaceGrant, Community Development Block Grant (CDBG), additional Urban Drainage funding and possibly Federal Emergency Management Agency (FEMA).

Source of Funding:

Expenditures:

237

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ 100,000$ -$ -$ -$ 100,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies 100,000 100,000$

Design -

Construction -

Materials -

Equipment -

Other - -

Other - -



Project Name: Grange Hall Creek and Tributaries Master Drainage Plan Update & Flood Hazard Area Delineation



Project Rationale: FEMA Mapping Updates

X

Description/Justification:In conjunction with the Urban Drainage & Flood Control District, Thornton and possibly Adams County we would update the entire Grange Hall Creek &Tributaries 1978 Master Drainage Plan and Flood Hazard Area Delineation to develop documentation for application to FEMA on Letter of Map Revisions(LOMR) for areas within the City that should no longer be considered to be in the Floodplain. This would lead to obtaining approval from FEMA for the LOMRs.

Upstream development or storm sewer infrastructure upgrades completed since 1978 (and never formally documented and accepted by FEMA) havepositively impacted areas within the City that previously were mapped by FEMA as being within the 100-year floodplain. Removal of these areas from theofficial FEMA mapping would allow the property owners affected to potentially reduce or cease paying for flood insurance and reduce the City’s liabilitiesunder the National Flood Insurance Program. This action was suggested in the City-Wide Drainage Master Plan Update.

This update would help determine required drainage improvements and upgrades for the FasTracks project.

Source of Funding:

Expenditures:

238

Begin: Finish:


No

2013 2014 2015 2016 2017 5 - Year Total


-

-

-

-

Total Revenue -$ -$ 60,000$ -$ -$ 60,000$

2013 2014 2015 2016 2017 5 - Year Total

Plans/Studies -$

Design 6,000 6,000


Materials -

Equipment -

Other - -

Other - -



Project Name: Lincoln/107th Street Regrading



Project Rationale: Drainage Improvements

X

Description/Justification:Design and construct a re-graded intersection to redirect stormwater flows away from residences and into the street.Upsize pipe at trail adjacent to I-25 to better direct storm flows into existing 42” RCP that flows to the south.

This area experiences large concentrated storm flows that are currently directed toward residences due to the grades of the street intersection. This locationwas identified as a Problem Area in the updated City-Wide Drainage Master Plan Update. This action should be coordinated with the streets improvementprogram.

Source of Funding:

Expenditures:

239

Financial Policies

The following policies were developed to provide guidance to the City of Northglenn regarding financial matters. The City’s intent is to support a sound and efficient financial management system which best utilizes available resources and provides an acceptable level of service to the citizens of Northglenn. The following statements are not intended to restrict the City Council’s authority when determining service requirements or the activities of the City. The 2013 budget for the City of Northglenn was prepared based on these policies where applicable. Financial Goals Financial goals are broad, fairly timeless statements of the financial position the City seeks to attain. The financial goals for the City of Northglenn are:

To be a fiscally responsible City Government.

To have adequate financial reserves for uncertain economic times.

To invest to preserve or enhance our City facilities, buildings and infrastructure.

To provide services in the most cost-effective manner. Financial Policies Financial policies support the financial goals. They allow the City Council to view their present approach to financial management from an overall, long-range vantage point. They are general statements that guide decision-making in specific situations to ensure that a decision will contribute to the attainment of the financial goals. Federal and state laws, rules and regulations, the City Charter, and generally accepted accounting principles (GAAP) promulgated by the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association of the United States and Canada (GFOA) govern and guide the City of Northglenn’s financial policies and processes. Budget Policies Sound financial practices and the desire to continue to be a fiscally responsible city government dictates that budgets be balanced, constantly monitored, and responsive to changes in service demands. With these concepts in mind, the City of Northglenn has adopted the following budget policy statements:

The City will adopt an annual budget that contains operating budgets for all funds.

Annual operating budgets will be adopted on a balanced basis, where current operating revenues (estimated revenues) are used to fund ongoing operating expenditures/expenses (appropriations). Nothing in this policy shall prohibit the use of operating revenues for capital expenditures/expenses.

Unreserved and undesignated fund balance may be appropriated as part of the adopted budget to fund capital, one-time emergency expenditures/expenses, or one-time operating costs. Unreserved and undesignated fund balance should not be used to fund ongoing operating expenditures/expenses in the adopted budget.

One-time revenues that are not required by law or agreement to be expended for a particular purpose will only be used to fund capital, emergency expenditures/expenses, or one-time operating costs in the adopted budget. Examples of one-time revenues include,

241

but are not limit to, proceeds from the sale of property or other major assets, governmental grants that are not regularly received and are unlikely to recur on a regular basis, major gifts or donations, and major insurance recoveries.

Reservation and designation of fund balance will be estimated in the adopted budget for amounts of fund equity legally restricted or otherwise not available for appropriation, such as the 3% reserve requirement for TABOR.

The City’s fiscal year is the calendar year and its budget calendar shall be as provided for in Article VIII of the Charter of the City of Northglenn, Section 8.1 through 8.13.

Operating Position Policies Operating position refers to the City’s ability to balance its budget on a current basis, maintain reserves for emergencies, and maintain sufficient cash to pay its bills on a timely basis. The City of Northglenn operating position policy requires that:

The City will pay all current operating expenditures with current operating revenues. Ongoing operating costs will not be financed from fund balance.

City staff shall prepare financial reports of the financial position and results of operating for the major funds of the City or any other fund requested by the City Council. The reports will contain the revenue and expenditures of the funds with an analysis of the results for the end of each month except for the month of January.

Revenue Policies Revenues determine the capacity of a local government to provide services. Under ideal conditions, revenues would grow at a rate equal to or greater than expenditures. To ensure that our revenues are balanced and capable of supporting our desired levels of services, the City of Northglenn has adopted the following revenue policy statements:

A process to review diversified and stable revenues will be maintained to shelter the City from short-run fluctuations in any one revenue source.

Each year and whenever appropriate, existing revenues will be re-examined and possible new sources of revenues will be explored to ensure that the City is maximizing its revenue potential.

The City will strive to be informed and aware of all grants and other aid shall be carefully examined for matching requirements (dollar and level-of-effort) and restrictive covenants, to ensure that participation in such grants will be beneficial and cost-effective.

Each year and whenever appropriate, intergovernmental revenues will be reviewed to determine their short and long-term stability, to minimize the impact of any adverse changes. Intergovernmental revenues shall be used as legally prescribed or otherwise set forth by policy.

One-time revenues will be used for capital improvements, one-time expenditures or as legally restricted to a specific purpose.

The City will carefully and routinely monitor any amounts due. An assertive collection of all receivables will be followed.

242

Proprietary funds will generate revenue sufficient to support the costs of their services and to remain in compliance with debt covenants or lease agreements.

Revenue forecasts shall be conservative, using generally accepted forecasting techniques and appropriate data.

Each year and whenever appropriate, the City will review its schedule of fees. Expenditure/Expense Policies Expenditure/expenses are a rough measure of a local government’s service output. While many expenditures/expenses can be easily controlled, emergencies, unfounded mandates, and unanticipated service demands may strain the City’s ability to maintain a balanced budget. To ensure the proper control of expenditures/expenses and provide for a quick and effective response to adverse financial situations, the City of Northglenn has adopted the following expenditure/expense policy statements:

Expenditures/expenses and purchase commitments will be made in a form and process that is legal, appropriate, funded, authorized, and sufficiently documented.

Expenditures/expenses and purchase commitments will be recorded in an accurate and timely fashion.

Encumbrances will be used in the City to properly show the commitment of funds against appropriations.

The balances in appropriation accounts and programs will be monitored regularly to ensure that the total of expenditures/expenses and purchase commitments in any account do not exceed the authorized budget for that program.

Requests for competitive bids, proposals, formal, and informal quotes, and other methods of seeking and encouraging vendor competition will be obtained as required by law or otherwise established by the City Council or City Manager.

The City of Northglenn will maintain an effective risk management program that provides adequate coverage, minimizes losses and reduces costs.

Appropriations for all operating funds shall lapse at the close of the fiscal year to the extent that they shall not have been expended or encumbered.

Due to the multi-year nature of many capital improvement projects budget appropriations for the Capital Improvement Funds will continue through project completion and shall not lapse at year end. City of Northglenn Municipal Code Section 5-8-11(a).

A contingency amount proposed by the City Manager and approved by the City Council may be proposed when the budget is adopted. This contingency will be used to provide for expenditures that were unknown or could not have been reasonably estimated at the time of preparation of the budget.

Capital Expenditure/Expense Policy Capital outlay is defined as the purchase of any tangible product which has a cost equal to, or greater than $5,000 and having a useful life in excess of one year.

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The cost of commissions, deliver, setup, and or accessories should be included in the final cost of the capital asset.

All capital assets shall be recorded and tracked via a perpetual inventory system. The City will perform a physical inventory of its tangible capital assets, either simultaneously or on a rotating basis, so that all of the assets are physically accounted for at least once every three years.

The City will develop capital asset replacement and maintenance schedules in accordance with accepted professional standards and best practices. The schedules will be utilized to commit adequate funding of re-investment in the City’s machinery, facilities, and infrastructure so as to prevent the deferment of required ongoing maintenance and replacement.

Capital Improvement Projects (CIP) Policies A capital improvement is defined as a non-recurring expenditure in association with the acquisition, construction, or physical improvement of land, buildings, facilities, or infrastructure, whereby such expenditure results in the creation of a new asset or the extension of an existing asset’s useful life, value, and/or operational capacity. The cost of the capital improvement is added to the basis of the asset and depreciated over time, in contrast to repairs and maintenance expenditures which are recorded as operating costs in the period in which they occur. The City of Northglenn will prepare a five-year CIP for all funds starting with the current year.

The program shall include all projects that meet the definition of a CIP project.

The program shall include the total estimated cost of the project and the potential impacts to ongoing operating costs.

The program will be compiled during annual budget preparation.

A prioritization matrix shall be used to rank CIP projects. Reserve Policies

Reserves are used to buffer the City from downturns in the economy and to provide an additional source of accumulated funding for major capital improvement projects or redevelopment.

When economic times are prosperous the City would ideally like to accumulate an unappropriated fund balance of 100% of the current operating budget.

The unappropriated fund balance in the General Fund will not be allowed to fall below 25% of the current year General Fund operating budget.

The difference between the 100% ceiling and the 25% floor may be used to: o Provide reserves for economic uncertainty o Provide a source of funds for major capital improvement undertakings and/or

redevelopment programs.

Assignments, commitments, or restrictions will be established for anticipated future needs when appropriate to act as a savings account whereby specific future provisions have been identified and aid in the management of cash flows and financial planning.

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Cash Management and Investment Policies

The City of Northglenn shall use pooled city cash to invest in United States government, corporate, and money market instruments, assuming investments meet city standards for investment quality. Criteria for selecting investments, using the prudent investor rule, are safety, liquidity, and yield, in that order of priority.

Cash and investment proceeds will be structured to utilize all available funds for investment

purposes.

The City shall invest public funds in a manner that provides preservation of capital, meets daily liquidity needs, diversifies the City’s investments, conforms to all local and state statutes governing the investment of public funds, and generates market rates of return.

Debt Management Policies The City shall maintain a debt policy, which establishes criteria that will protect the City’s financial integrity while providing a funding mechanism to meet the City’s capital needs. The underlying approach of the City is to borrow only for capital improvements that cannot be funded on a pay-as-you-go basis. In some cases, debt can be an effective way to finance major capital improvements. Properly managed debt preserves the City’s credit rating, provides flexibility in current and future operating budgets, and provides long-term assets that maintain or improve our quality of life. To provide for the appropriate issuance and responsible use of debt, the City of Northglenn has adopted the following debt management policy statements:

Long-term debt will not be issued to finance current operations.

The maturity of the debt should not exceed 75% of the expected useful life of the resulting asset.

Certificates of Participation (COPs) should not exceed 12% of the issuing funds total expenditures. Any COP project that generates revenue should have the revenues credited against the total lease payments before calculating the limit.

General Obligation Bonds (GO) should be limited to projects with an asset life of greater than ten years. The total GO bonds issued should not exceed 5% of the actual taxable value of the property in the City. Limitations on debt shall meet all limits of Article X Section 20 of the Colorado Revised Statutes as interpreted by the City Attorney.

Sales tax bonds or notes should be no greater than 15% of the revenues of the fund supporting the debt or lease unless it is a new tax that has been approved and dedicated by the voters.

Enterprise revenue bonds, notes, or leases should be no greater than 15% of the revenues of the fund supporting the debt or lease unless it is an approved revenue source that is dedicated by the City Council or the voters to repayment of the debt.

Each annual operating budget will include the full appropriation for repayment of the principal and interest due that year on each debt or lease issue.

Debt limits established by law and policy will be calculated at least once each year, and whenever otherwise requested or appropriate.

Good communications will be maintained with bond rating agencies, bond counsel, banks, financial advisors and other involved in debt issuance and management.

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The City’s comprehensive annual financial reports and official statements will reflect our

commitment to full and open disclosure concerning our debt. Periodic Review The Comprehensive Financial Policy Document and each of the policies contained within shall be reviewed by the City Council during even numbered years. The policy has been written to be flexible and easily amended to deal with the style of the times.

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Personnel Summary

Full-Time Equivalency (FTE)

The following table provides a summarized history of FTE’s for each department within the City. Elected officials and/or appointed commissions are not included.

Department/Position

2011Audited Amounts

2012AdoptedBudget

2012 Year-End Estimate

2013 Adopted Budget

City ManagerCity Manager 1.00 1.00 1.00 1.00 Communications Manager 1.00 1.00 1.00 1.00 Economic Development Manager 1.00 1.00 1.00 1.00 Economic Development Coordinator - - - 1.00 Executive Asst. To City Manager 1.00 1.00 1.00 1.00 Public Communications Spec. 1.00 1.00 1.00 1.00 Total 5.00 5.00 5.00 6.00

City ClerkCity Clerk 1.00 1.00 1.00 1.00 Deputy City Clerk/Licensing Spec 1.00 1.00 1.00 1.00 Central Records Specialist 1.00 1.00 1.00 1.00 Admin (I,II,III) 0.50 0.50 0.50 0.50 Total 3.50 3.50 3.50 3.50

Management ServicesDirector Of Management Services 1.00 1.00 1.00 1.00 Municipal Court Supv 1.00 1.00 1.00 1.00 Probation Officer 0.40 0.40 0.40 0.40 Community Services Coordinator 0.15 0.15 0.15 0.15 Court Clerk 4.00 4.00 4.00 3.00 Clerical Asst 0.30 0.30 0.30 0.30 Sr. Human Resources Analyst 1.00 1.00 1.00 1.00 Human Resources Analyst 1.00 1.00 1.00 1.00 Risk Manager - - - 1.00 Neighborhood Programs Specialist 1.00 1.00 1.00 1.00 Community Outreach Coord 1.00 1.00 1.00 1.00 Human Resources Technician 1.00 1.00 1.00 1.00 Custodian 1.80 1.80 1.80 1.80 Total 13.65 13.65 13.65 13.65

TechnologyDirector Of Technology 1.00 1.00 1.00 1.00 Software Engineer 1.00 1.00 1.00 1.00 Sr. Network Administrator 1.00 1.00 1.00 1.00 Criminal Information Sys Coord 1.00 1.00 1.00 1.00 IT Resource Coordinator 1.00 1.00 1.00 1.00 Technical Support Specialist II 1.00 1.00 1.00 1.00 Total 6.00 6.00 6.00 6.00

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Department/Position

2011Audited Amounts

2012AdoptedBudget


2013 Adopted Budget

FinanceDirector Of Finance 1.00 1.00 1.00 1.00 Controller/Acct Manager 1.00 1.00 1.00 1.00 Treasury Manager 1.00 1.00 1.00 1.00 Risk Manager 1.00 1.00 1.00 - Revenue Supervisor 1.00 1.00 1.00 1.00 Accountant II 1.00 1.00 1.00 1.00 Sales Tax Auditor II 1.00 1.00 1.00 1.00 Admin (I,II,III) 1.00 1.00 1.00 - Accounting Specialist 2.00 2.00 2.00 3.00 Meter Reader II 1.00 - - - Sales Tax Specialist 1.00 1.00 1.00 1.00 Fiss Customer Service Representative 1.60 1.60 1.60 1.60 Total 13.60 12.60 12.60 11.60

Planning & DevelopmentDirector Of Planning & Development 1.00 1.00 1.00 1.00 City/Urban Planner 1.00 1.00 1.00 1.00 Planner 1.00 1.00 1.00 1.00 Abatement Coordinator 1.00 1.00 1.00 - Neighborhood Services Supervisor 1.00 1.00 1.00 1.00 Neighborhood Services Officer 4.00 4.00 4.00 5.00 Admin (I,II,III) 1.00 1.00 1.00 1.00 Hearing Officer 0.01 - - - Total 10.01 10.00 10.00 10.00

Parks, Recreation, & CultureDirector Of Parks And Recreation 1.00 1.00 1.00 1.00 Specialized Fitness Instructor 0.10 0.10 0.10 0.10 Foreman - Parks 1.00 1.00 1.00 1.00 Recreation Programs Supv. 3.00 3.00 3.00 3.00 Parks Maint Worker (I,II,III) 6.00 14.00 14.00 14.00 Customer Solutions Specialist 0.80 0.80 0.80 0.80 Recreation Specialist 5.85 5.85 5.85 5.85 Theatre Tech 1.00 1.00 1.00 1.00 Admin (I,II,III) 1.00 1.00 1.00 1.00 Parks Maint Worker II 6.00 - - - Aquasize Instructor 0.51 0.51 0.51 0.51 Fitness Instructor 0.92 0.92 0.92 0.92 Parks Maint Worker I 2.00 - - - Weight Training Instructor 0.30 0.30 0.30 0.30 Custodian 2.50 2.50 2.50 2.50 Guest Relations Specialist 3.95 3.95 3.45 3.73 Head Lifeguard 0.50 0.50 0.50 - Day Camp Asst Director 0.20 0.20 0.20 0.20 Drop-In Sports Supervisor 1.60 1.60 1.60 1.60 Lifeguard (LGI, WSI) 3.39 6.39 6.39 6.39 Tiny/Teeny Tot Instructor 0.50 0.50 0.50 1.00 Tiny/Teeny Tot Aide 0.50 0.89 0.89 0.39 Lifeguard 3.00 - - - Recreation Assistant - - 0.50 0.68 Day Camp Aide 0.10 0.10 0.10 0.10 Total 45.72 46.11 46.11 46.07

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Department/Position

2011Audited Amounts

2012AdoptedBudget


2013 Adopted Budget

PoliceChief Of Police 1.00 1.00 1.00 1.00 Division Commander 2.00 3.00 3.00 3.00 Lt. Commander 2.00 - - - Sergeant 9.00 10.00 10.00 10.00 K-9 Police Officer 1.00 1.00 1.00 - Police Officer 52.00 51.00 51.00 52.00 Crime Analyst 1.00 1.00 1.00 1.00 Criminalist 1.00 1.00 1.00 1.00 Records Unit Supervisor 1.00 1.00 1.00 1.00 Animal Control Officer 2.00 2.00 2.00 2.00 Property/Evidence Custodian 0.50 1.00 1.00 1.00 Police Services Representative 7.00 7.00 7.00 7.00 Admin (I,II,III) 1.00 1.00 1.00 1.00 Administrative Clerk 1.50 1.50 1.50 1.50 Customer Service Rep - 1.00 1.00 1.00 Total 82.00 82.50 82.50 82.50

Public WorksDirector Of Public Works/Utilities 1.00 1.00 1.00 1.00 Public Works Superintendent 2.00 2.00 2.00 2.00 Mun Svs Foreman - Streets 1.00 1.00 1.00 1.00 Civil Engineer (EIT, PE) 2.00 4.00 3.00 4.00 Electrical/Mechanical Foreman 1.00 1.00 1.00 1.00 Facilities Maintenance Foreman 1.00 1.00 1.00 1.00 Chief Plant Operator 1.00 1.00 1.00 1.00 Civil Engineer I 2.00 - - - Fleet Services Foreman 1.00 1.00 1.00 1.00 Lead Lab Analyst 1.00 1.00 1.00 1.00 Mun Svs Foreman / Sanitation 1.00 1.00 1.00 1.00 Mun Svs Foreman/Utilities 1.00 1.00 1.00 1.00 Water Quality Coordinator 1.00 1.00 1.00 1.00 GIS Specialist 1.00 1.00 1.00 1.00 Bldg/Elec/Construct Inspector 1.00 - - - Manager Of Ditch Maintenance 1.00 1.00 1.00 1.00 Electrical/Mechanical Tech I 3.00 3.00 3.00 3.00 Indust. Pretreat/Backflow Prev. Spec. 1.00 1.00 1.00 1.00 Lab Analyst 1.00 1.00 1.00 1.00 Stormwater Coordinator 1.00 1.00 1.00 1.00 Utility Plant Operator (A, B, C, D) 2.00 9.00 9.00 9.00 Admin (I,II,III) 3.00 4.00 4.00 4.00 Water Resources Technician 1.00 1.00 1.00 1.00 Water Resources Administrator - - 1.00 1.00 Fleet Services Technician 2.00 2.00 2.00 2.00 Utility Plant Operator B 2.00 - - - Facilities Maintenance Technician I 3.00 2.00 2.00 2.00 MSW/Sanitation (I, II, III) 6.00 7.00 7.00 7.00 MSW/Streets (I, II, III) 1.00 7.00 7.00 7.00 MSW/Collec & Distrib (I, II, III) 2.00 6.00 6.00 6.00 MSW III / WWTF 1.00 - - - Utility Locate & Maint Worker 1.00 1.00 1.00 1.00 Utility Technician 1.00 1.00 1.00 1.00

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Department/Position

2011Audited Amounts

2012AdoptedBudget


2013 Adopted Budget

Lab Technician 0.80 0.80 0.80 1.00 Utility Plant Operator C 3.00 - - - Administrative Assistant 1.00 - - - Engineering Technician I 1.00 1.00 1.00 - Utility Plant Operator Trainee 1.00 - - - MSW II / Sanitation 1.00 - - - MSW II /Collection & Distribution 2.00 - - - Ditch Rider 1.00 1.00 1.00 1.00 MSW I / Sanitation - - - - MSW I / Streets 6.00 - - - MSW I / Collection & Distribution 1.00 - - - Meter Reader II - 1.00 1.00 1.00 Total 67.80 67.80 67.80 68.00

City-Wide Total 247.28 247.16 247.16 247.32

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Glossary of Terms

Acronyms CAFR Comprehensive Annual Financial Report CIP Capital Improvement Program CDBG Community Development Block Grant FTE Full-Time Equivalent/Equivalency GAAP Generally Accepted Accounting Principles GFOA Government Finance Officers Association GASB Governmental Accounting Standards Board (GASB) TABOR Taxpayer’s Bill of Rights Definitions Abatement and Refunds A complete or partial cancellation of a levy. Accommodation Tax The City levies a 5.0% tax on all lodging and accommodations provided for a period of less than 30 consecutive days. Accounting Period A period at the end of which and for which financial statements are prepared. Accounting System The total structure of records and procedures which discover, record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, balanced account groups, or organizational components. Accounts Payable Amounts owed to persons or organizations for goods and services received by the City but not yet paid for. Accounts Receivable Amounts owed from persons or organizations for goods and services furnished by the City but not yet paid for. Accrual Basis of Accounting The method of accounting under which revenues are recorded when they are earned and become measurable (whether or not cash is received at that time) and expenditures are recorded when goods and services are received (whether or not cash disbursements are made at that time or not). Accumulated Depreciation Accumulated costs associated with the expiration of the estimated service life of capital assets. Ad Valorem A tax imposed at a rate or percentage of the value of a particular good. Amortization The reduction of debt by payments of principal and interest sufficient to retire the debt by maturity.

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Appropriation A legal authorization made by the City Council, which permits the City to incur obligations and to make expenditures of resources. Assessed Valuation A valuation set upon real estate or other property by a government as a basis for levying taxes. Assets Resources owned or held by governments which have monetary value. Audit A comprehensive examination of the manner in which the government’s resources were utilized. A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures complied with the legislative body’s appropriations. A performance audit consists of a review of how well the government met its stated goals. Balanced Budget A balanced budget is defined as a budget in which proposed expenditures and provisions of contingencies in the budget do not exceed the total estimated revenues including surpluses from prior years. Bond A written promise to pay a sum of money on a specific date at a specific interest rate. The interest payments and the repayment of principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are most frequently used for construction of large capital projects, such as buildings, streets, and bridges. Budget A financial plan for a specified period of time (fiscal year) that matches estimated revenues and expenditures with various municipal services. Budget Document The official published statement prepared by the Finance Department that includes all budget information as approved by City Council. It is distributed to the press and the public following approval. Budgetary Basis of Accounting The basis of accounting used to prepare the budget. Budgetary Control The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Capital Assets Assets with an initial value greater than $5,000 and a useful life which exceeds one year (a.k.a. Fixed Assets). Capital Expenditures/Outlay Money spent to add or expand property, facilities, and capital assets with the expectation that they will benefit the organization for a length of time exceeding one year (also see Capital Assets & Capital Projects).

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Capital Improvement Program (CIP) A plan of proposed capital outlays and the means of financing them for the current fiscal period. Capital Projects Projects, which purchase or construct capital assets which meet or exceed $25,000. Typically, a capital project encompasses a purchase of land and/or the construction of a building, facility, or infrastructure. Capital Projects Fund Established to account for the purchase or construction of major capital facilities that are not financed by proprietary funds or trust funds. Cash Basis of Accounting A basis of accounting in which revenues are recorded when received in cash and expenditures are recorded when cash is disbursed. Component Unit A legally separate organization for which the elected officials of the primary government are financially accountable. In addition, component units can be other organizations for which the nature and significance of their relationship with a primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. Comprehensive Annual Financial Report (CAFR) A government unit’s official annual financial report prepared and published as a matter of public record. Community Development Block Grant (CDBG) A financial grant program offered by the U.S. Department of Housing and Urban Development typically restricted for use in low and moderate income areas. Contingency A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. Debt Reserves The City’s obligation to pay the principal and interest of all bonds and other debt instruments according to a predetermined payment schedule. Debt Service Fund Established to account for the transfers of resources from other governmental type funds for the payment of principal and interest of general long-term debt. Deficit The excess of liabilities over assets for any fund or organization. Department A major administrative division of the City, which has overall management responsibility for an operation or a group of related operation within a functional area. Depreciation The process of estimating and recording the lost usefulness, expired useful life or diminution of service from a capital asset that cannot or will not be restored by repair and will be replaced. The cost of the capital asset’s lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its useful life.

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Discrete Presentation Method of reporting financial data of component units in a column or columns separate from the financial data of the primary government. Emergency Reserves As defined in Colorado State Statutes in Article X, Section 20, “to use for declared emergencies only, each district shall reserve 3% or more of its fiscal year spending excluding bonded debt service.” Encumbrance The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure. Enterprise Fund Established to finance and account for the acquisition, operation, and maintenance of governmental facilities and services which are entirely or predominantly self-supported by user fees. All activities necessary to provide such services are accounted for in these funds. TABOR defines an Enterprise Fund as, “A government-owned business authorized to issue its own revenue bonds and receives less than 10% of its annual revenue from other government grants and/or subsidies”. Escrow A deed, bond, money, or a piece of property delivered to a third party (escrow agent) to be delivered by him/her to the grantee only upon the fulfillment of a condition. Excise Tax Selective sales taxes that are levied on specific transactions. They are levied separately from general sales taxes. Expenditure Decrease in net financial resources other than through interfund transfers. Fiduciary Funds Used to account for financial resources held or managed by the governmental entity in a trustee or agent capacity for individuals, private organizations, other governmental entities, and/or other funds. There are two types of fiduciary funds, trust and agency funds. Fiscal Year A 12-month period of time 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. Fixed Assets Assets with a value greater than $5,000 and useful life of several years (a.k.a. Capital Assets). Franchise Fee The City imposes franchise fees on utility companies that provide services within the City limits. This fee grants the company access to public streets and provides easements that enable them to supply and maintain services to City residents. Full-Time Equivalent (FTE) A standard measure of staffing. One FTE is equal to a 2,080 working hours which is the number of hours worked in a year by a full-time employee (40 hours per week x 52 weeks = 2,080 hours).

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Fund An accounting entity that has a set of self-balancing accounts and that records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are the general fund, special revenue funds, debt service funds, capital projects funds, enterprise funds, trust and agency funds, internal service funds, and special assessment funds. Fund Balance Fund balance is the excess of assets over liabilities. A negative fund balance is referred to as a deficit. Fund Type Any one of seven types into which all funds are classified in governmental accounting. The seven fund types are general, special revenue, debt service, capital projects, enterprise, internal service, and trust/agency. 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, planning, administrative services, etc., which are not required to be accounted for in another fund. General Obligation Bonds Long-term debt backed by the full faith and credit of the issuing government. Generally Accepted Accounting Principles (GAAP) Uniform minimum standards and guidelines for financial accounting and reporting that govern the form and content of financial statements. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. Generally accepted accounting principles are continually evolving as changes occur in the reporting environment. Government Finance Officers Association (GFOA) An organization which administers the Certificate of Achievement program, as well as others to encourage excellence in financial reporting and budgeting by state and local governments. Governmental Accounting Standards Board (GASB) The independent agency established as the official body designated to set accounting and financial reporting standards for state and local governments. Governmental Funds Used to account for general government activities which benefit the public as a whole such as administration, police protection, and maintenance of streets and roads. There are five types of governmental funds: general, special revenue, capital projects, debt service, and permanent funds. Grants Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity, or facility. Impact Fees Fees imposed to fund expenditures on capital facilities needed to serve new development pursuant to CRS 29-20-104. Highway Users Tax This revenue is State collected, locally shared revenue that is distributed monthly. These funds are collected through gas taxes and motor vehicle registration fees and are earmarked specifically for the construction, maintenance or improvement of streets, roads and highways. These monies are distributed to municipalities based on a formula that includes the number of vehicles registered and

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the miles of streets in each municipality. Distribution percentages are recalculated every year in July based upon the previous year vehicle registrations and the previous year miles of open and maintained streets. A Local Highway Finance Report must be completed and returned to the Colorado Department of Transportation each year in order to receive a portion of this revenue. Infrastructure Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Interfund Transfers Amounts transferred from one fund to another within a single government entity. Interfund Loans Loans made from one fund to another. Intergovernmental Revenue Revenue received from other governments in the form of grants, entitlements, shared revenues, or payments in lieu of taxes. Internal Service Fund A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a government, or to other governments, on a cost-reimbursement basis. Levy To impose taxes, special assessments, or service charges for the support of governmental activities. Long Term Debt Debt with a maturity of more than one year after the date of issuance. Mill The rate of tax which results in one dollar of taxes on each $1,000 of assessed valuation. Modified Accrual Accounting A basis of accounting in which expenditures are accrued but revenues are accounted for on a cash basis. This accounting technique is a combination of cash and accrual accounting since expenditures are immediately incurred as a liability while revenues are not recorded until they are actually received or are “measurable” and “available for expenditure”. Since this type of accounting basis is a conservative financial approach, it is recommended as the standard for most governmental funds. Operating Budget The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for expenditures such as personnel, materials, supplies, capital assets, and debt service. Ordinance A formal legislative enactment by the governing body of a municipality. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the municipality. Property Tax Taxes levied against both residential and commercial real property located within the City limits. Taxes are levied in the current year and due in the following year, i.e. 2009 receipts are for taxes

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levied in 2008. Property taxes are restricted by the “TABOR” Amendment and State Statutes. Currently all property taxes are reported in the General Fund. Proprietary Funds Account for a government’s business-type or commercial activities such as goods or services that are sold to the public, to other governments, or to other departments within the government. There are two types of proprietary funds, enterprise and internal services. Refunding Bonds Bonds issued to retire bonds already outstanding. The refunding bonds may be sold for cash and outstanding bonds redeemed in cash, or the refunding bonds may be exchanged with holders of outstanding bonds. Resolution A special or temporary order of legislative body requiring less legal formality than an ordinance or statute; used by governing boards for taking formal action. Revenue Funds that are received as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, and interest earnings. Revenue Bonds Bonds whose principal and interest are payable exclusively from earnings of a public enterprise. Road and Bridge Tax This revenue is a portion of the highway user taxes which are distributed to the counties. The County shares a portion of the taxes it receives to support City roads and bridges within the county. Sales Tax The City levies a 4.0% tax for all local retail sales. Sales taxes on the sale of all non-food items are allocated between funds as follows: General Fund receives 75%, and 25% of the collections (which is equal to a 1% tax rate) have been restricted exclusively for the purposes of increasing the City’s water supply (0.5%) and funding of capital improvement projects (0.5%). The food-related sales tax is restricted for the exclusive purpose of reducing water and sewer capital charges and is made up of a 3% tax. The proceeds are used to pay water/wastewater-related debt service. Special Assessment A compulsory 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. Special Revenue Fund 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 specified purposes. GAAP only requires the use of special revenue funds when legally mandated. Specific Ownership Tax The County Department of Motor Vehicles collects specific ownership tax when a vehicle is licensed. This tax is collected based on the value of the vehicle when it was new. This taxable value does not change throughout the life of the vehicle; however the tax rate charged on the taxable value continues to decrease until the vehicle is 10 or more years old at which time the taxes paid are $3.00 per year. The Adams County Treasurer’s Office distributes 29% of this tax to various local districts (including the City) based on their mill levy.

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Supplemental Appropriation An appropriation by the City Council when there is a need to transfer budgeted and appropriated monies from one fund to another fund or, if during the fiscal year, the governing body or any spending agency of such local government received unanticipated revenue or revenues not assured at the time of the adoption of the budget. Tax A compulsory charge levied by a government to finance services performed for the common benefit. Taxpayer’s Bill of Rights (TABOR) An amendment to the Colorado State Constitution passed by Colorado voters in November 1992 which limits the growth of local government revenues equal to that of the rate of inflation plus local growth (assessed valuation). Tobacco Tax A $0.01 tax is levied by the State of Colorado on each cigarette sold. Approximately 27% of this tax is distributed to municipalities based on the percentage of state sales taxes collected in the jurisdiction compared with the statewide collection. The City receives these taxes on or near the 15th of the month; two months after the vendor collects the taxes. Useful Life An estimation of the period of time over which machinery, equipment, property, facility, or other capital asset will be of value or use to its owner. User Fees Charged to the benefiting party for the direct receipt of a public service. Working Capital The amount of current assets that exceeds current liabilities.

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