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CITY of FORT LUPTON Fort Lupton, Colorado CITY OF FORT LUPTON Fort Lupton, Colorado 2020 Financial Planning & Six Year Capital Improvement Program 1 CITY OF FORT LUPTON 2020 FINANCIAL PLAN TABLE OF CONTENTS INTRODUCTION UTILITY FUND 1 Cover 186 Utility Fund Summary 2 Table of Contents 192 Water Lines 3 History of Fort Lupton 195 Non-Potable Water System 4 Location of Fort Lupton 197 Water Treatment Plant 5 Letter of Transmittal 200 Water Storage 6 Guide to Using the 2020 Financial Plan 202 Sewer Lines 8 Budget Message 204 Sewer Treatment Plant 14 Principal Officials 207 Utility Administration 15 City Organizational Chart 211 Utility Billing 16 Structure & Budgetary Organization 20 Synopsis of City Funds STORM WATER DRAINAGE FUND 21 Relationship of Departments to Funds 214 Storm Water Drainage Fund 22 Legal Requirements 26 General Budget Process RECREATION CENTER FUND 27 Budget Calendar 218 Recreation Center Fund 28 Summary of Accounting Policies GOLF FUND REVENUE / BUDGET SUMMARIES FOR ALL FUNDS 224 Golf Fund Summary 32 Revenue & Expenditure Summary by Category 229 Pro-Shop/Restaurant 33 Revenue & Expenditure Summary by Fund 233 Golf Course Operations 34 Summary of Fund Balances 237 Administrative 35 Reserve Analysis 36 Revenue Assumptions CAPITAL IMPROVEMENT PROGRAM 240 CIP Narrative GENERAL FUND 242 Detail by Fund 45 Budget Summary 251 Capital Request Forms by Fund 47 Fund Revenue Summary 251 General Fund 50 Fund Expenditure Summary 277 Street Sales Tax Fund 53 Legislative (City Council) 285 Water Sales Tax Fund 57 City Administration 286 CPR Fund 59 Administrative Services 293 Cemetery Fund 61 Legal Services/City Attorney 295 Public & School Library 63 Municipal Court 297 Utility Fund 66 City Clerk 297 Water Lines 68 Human Resources 300 Non-Potable Water System 70 Internal Technology 303 Water Treatment Plant 74 Finance 308 Sewer Lines 76 Community Events 310 Waste Water Treatment Plant 79 Miscellaneous 314 Storm Drainage Fund 85 Public Safety Summary 317 Recreation Center Fund 89 Emergency Dispatch 91 Community Policing DEBT SERVICE 95 Community Services 320 Overview 98 Police Records 321 Outstanding Principal Graph 101 Public Works Summary 322 30 Year Debt Service Payments Graph 105 Public Works Shop 323 Debt Service Schedule – Combined Funds 108 Public Works Streets 324 Utility Fund - Water 112 Facilities 328 Recreation Center Fund 117 Engineering 329 Golf Fund 119 Parks 330 Lease-Purchase Supplemental Schedule 124 Building Inspection 127 Community Development PERSONNEL & DEMOGRAPHICS 132 Code Enforcement 331 Employment Status Graphs 332 Personnel by Fund & by Department SPECIAL REVENUE FUNDS 333 Personnel by Position 135 Contingency Fund 335 Additional FTE Requests 139 Street Sales Tax Fund 345 Governmental Revenue by Source History 143 Water Sales Tax Fund 346 Governmental Tax & Assessment by Source History 147 CPR Fund Summary 347 Governmental Expenditures by Function History 153 Community Center 348 Governmental Fund Balances History 157 Athletics 349 Demographics 160 Museum 353 Construction Activity 164 Senior Programs 354 Miscellaneous Information 167 Conservation Trust Fund 171 Cemetery Fund MISCELLANEOUS 176 Memorial Fund 356 Glossary of Budget Terms 180 Public & School Library Fund 359 Glossary of Acronyms 2 Fort Lupton - Its Beginning Written by Dorothy and David Lupton Fort Lupton had it beginning in late 1836 as a log shelter for its builder, Lancaster Platt Lupton and his Mexican laborers. The site chosen was approximately seven miles south of another fur trading fort called Fort Vasquez. As this period was an active one for fort building and fur trading, Fort Lupton eventually found itself on the southern end of four forts that were built on the South Platte River, north of Denver, in what is now Colorado. They were all situated along the old north- south trade route called the Trappers’ Trail. A permanent adobe structure (then referred to as Fort Lancaster) probably was not begun until mid April 1837. Adobe bricks could not be "cured" in very cold weather and approximately 34,000 were needed to build the post! Although there are no contemporary descriptions of the fort, from the ruins it was estimated to be approximately 125 feet by 150 feet with walls fifteen to eighteen feet high, a north west circular tower stood several feet higher than the walls, and "a bastion with portholes was conspicuous at the south-east corner." The fort would have had living quarters for its manager as well as a kitchen, blacksmith area, trading room, a corral and storage rooms. Shortly after Lupton left in 1844, his financial backers, Hiram Rich and Albert G. Wilson closed the post. Research is currently in place to determine more about the day to day activities at this important fur trading post. Lieutenant Lancaster Platt Lupton, Founder of Fort Lupton Lancaster Platt Lupton was born in New York on September 21, 1807. Although his parents lived in New York City where his father, William Lupton, Jr., was a lawyer, his birth probably occurred in Walton, New York. This was the home of his maternal grandparents, Isaac and Mary Townsend. The Townsends were prominent in New York history as were the Luptons. Lancaster’s grandfather has been acknowledged as one of New York City’s wealthiest merchants and a founder and trustee of the John Street Methodist Chapel. Lancaster’s father, amidst financial difficulties, made an important decision to obtain an appointment for his son to attend the West Point Military Academy. Both an education and a career were thus made secure if his son could survive the strenuous routines of the Academy. Fortunately, Lancaster graduated from the Academy in 1829 and immediately began his military career. After six years on the frontiers of our country, he resigned from the prestigious U.S. Dragoons and began a new life as a fur trader in what is now Colorado. Lancaster Lupton not only established Fort Lupton as a fur trading post but sometime in late 1839 or early 1840 established another fur trading post. This was called Fort Platt and it was located on the North Platte River about a mile from the successful fort we now call Fort Laramie. He had taken for a bride a chief’s daughter named Tomas and the home of her tribe was in this area. Unlike many fur trader’s unions with Indian women, this marriage was permanent. When Fort Lupton ceased in its fur trading activity, Lupton and Tomas moved to an area in southern Colorado near Pueblo called Hardscrabble. In 1849, they joined the gold seekers and moved to California. Six of their 8 children survived and were raised primarily in Humboldt County, California. Lieutenant Lancaster Lupton died October 1, 1885. Ironically one of those adobe walls of old Fort Lupton survived for another 100 years spearheading an interest in rebuilding this old fort. Clay, straw, and water has moved a society to create a contemporary learning center" a fortune of survival. This was taken from the South Platte Valley Historical Society website at: https://web.archive.org/web/20061230184441/http://www.spvhs.org/archive/history_archive/fort_lupton_its_beginning.ht m 3 4 5 CITY OF FORT LUPTON GUIDE TO USING THE 2020 FINANCIAL PLAN The 2020 Financial Plan is a relatively large document and is organized logically according to a budgetary structure established by the City of Fort Lupton. At times, this may prove difficult to review and follow; therefore this section has been added to assist readers with using this document. The Introduction Section contains important information that helps the reader to better understand the structure and issues facing the City. It includes the Budget Message from our Finance Director which discusses major initiatives, concerns and issues considered in developing the budget. This section also includes the Principal Officials of the City, the Organizational Chart, the Structure and Budgetary Organization, the Synopsis of City Funds, the Relationship of Departments to Funds, the Legal Requirements, the General Budget Process, the Budget Calendar and the Summary of Accounting Policies. The Revenue/Expenditure Summaries Section is useful when looking for an overall picture of the City as a whole or for a comparison of each fund. Every fund is appropriated and included. More detailed information on individual funds can be found by delving into the body of the document under the heading of the fund and a general description of each fund can be found in the Introduction Section under Structure and Budgetary Organization. This section also has a Reserve Analysis for all funds so you can see if the City’s reserves are increasing, decreasing or staying the same. Revenue Assumptions itemize the most significant revenue sources included in the budget. They give trend information as well as a comparison to the Consumer Price Index (CPI). These revenues listed should represent at least 75% of the total revenue received by the City for 2020 for all funds. The General Fund Section lists by department in department numerical order the revenues and expenditures for each department for 2018, projected 2019 year-end and the 2020 budget with a summary of all departments in the front of the section. The Budget Unit Summaries included give you a general description of the department, the full-time employee equivalents for the department, the goals of each department for 2020 and a summary of changes of any line item greater than 10% from the previous year. The Special Revenue Fund Section lists by fund and departments within each fund in fund number order the revenues and expenditures for each fund for 2018, projected 2019 year-end and the 2020 budget with a summary of each fund if there is more than one department within the fund. The Budget Unit Summaries included give you a general description of the funds and departments, the full-time employee equivalents for the funds and departments, the goals of each department for 2020 and a summary of changes of any line item greater than 10% from the previous year.
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