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.

The Utility Enterprise 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 fund and departments, the full-time employee equivalents for the fund 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.

The Storm Water Drainage Enterprise Fund Section lists revenues and expenses for 2018, projected 2019 year-end and the 2020 budget. The Budget Unit Summary included gives you a general description of the fund, the full-time employee equivalents for the fund, the goals of the department for 2020 and a summary of changes of any line item greater than 10% from the previous year.

6 The Recreation Center Enterprise Fund Section lists revenues and expenses for 2018, projected 2019 year-end, and the 2020 budget. The Budget Unit Summary included gives you a general description of the fund, the full-time employee equivalents for the fund, the goals of the department for 2020 and a summary of changes of any line item greater than 10% from the previous year.

The Golf Course Enterprise 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 fund 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.

The Capital Improvement Program Section gives a general explanation of what the program is and the Summary of Six Year Capital Improvements Program lists by fund and then by department the capital requests for 2019, 2020 and 5 years out with a total for each item or project and for each year. Capital Request Forms from each department are also included in this section so you can see the details of each request.

The Debt Service Section explains the City’s debt policy, gives graphs of what funds have debt and the dollar amount of total debt for the years to come. This section also gives you a debt service schedule for all debt payments by fund for all of the years to come with a total by year and by fund. Explanations of each debt with a separate debt schedule and a graph showing the payments due for years to come are also included.

The Personnel & Demographics Section uses graphs to show how many employees the City has and related information as well as trend information on general government revenues by source, different types of taxes received, expenditures by function and fund balance compared to annual expenditures. Statistical information on the City is also included.

The Miscellaneous section at the back of the book contains A Glossary of Budget Terms and a Glossary of Acronyms to explain to the reader technical terms that are used throughout this book. In addition, it contains the Resolution adopted by the City Council approving this budget.

7 8 9 10 11 12 13 CITY OF FORT LUPTON PRINCIPAL OFFICIALS

CITY COUNCIL

ZO STIEBER Mayor At-Large

SHANNON RHODA DAVID CRESPIN Mayor Pro-Tem Council Member Ward 1 Ward 1

TOMMY HOLTON CHRIS CERETTO Council Member Treasurer Ward 2 Ward 2

MICHAEL SANCHEZ MICHAEL LONG Council Member Council Member Ward 3 Ward 3

LEGAL AND COURT

ANDREW AUSMUS LOUIS A. GRESH City Attorney Municipal Court Judge

CITY ADMINISTRATION

CLAUD HANES City Administrator

CHRIS CROSS MARI PENA Assistant City Administrator City Clerk

JOHN FRYAR JON MAYS Public Safety Director Wastewater/Water Plant Operator Jacobs

LEANN PERINO JEANELLE ANDERSEN Finance Director Court Coordinator

MONTY SCHUMAN LAURA HOWE Recreation Director Human Resources Director

ROY VESTAL TODD HODGES Public Works Manager City Planner

TYLER TARPLEY Golf Course Manager

14 CITY OF FORT LUPTON 2019 ORGANIZATIONAL CHART FOR THE PRIMARY GOVERNMENT

City of Fort Lupton Citizens

Mayor and City Council and Enterprise Boards

City City Attorney Municipal Judge Administrator (appointed) (appointed) (appointed)

Community Planning & Building & Enterprises Public Safety Administration Public Works Center Development Grounds

Community Community City Clerk Current & Long Building Utility Engineering Policing Center (Appointed Range Planning Maintenance

Emergency Park Strom Drainage Senior Programs Finance Streets Building Permits Dispatch Maintenance

Water & Sewer Recreation Human Building Records Sports Programs Line Center Resources Inspections Maintenance

Internal Cemetery Code Golf Course Animal Control Museum Technology Maintenance Enforcement

Strom Drainage Legal Services Maintenance

Court

Economic Development

Elected Officials Appointed Officials City Departments

15 CITY OF FORT LUPTON STRUCTURE AND BUDGETARY ORGANIZATION

ORGANIZATION

The City of Fort Lupton was incorporated in 1890 as a statutory city. Under the State of Colorado, the current Council-Mayor form of government consists of a Mayor who is elected at- large, six Council Members, all of whom are elected from wards and a full-time City Administrator who is appointed by the City Council and who works under the general direction of the Mayor.

The City provides a full range of municipal services including police protection, paved streets and sidewalks, a storm drainage system, water and wastewater services, a historic museum, a community center, a recreation center, parks, athletic programs, senior citizen programs, community development, a cemetery, a public & school library and a municipal golf course. The level of services will remain the same in 2020.

BUDGETARY STRUCTURE

All financial transactions of the City are budgeted and recorded in individual funds categorized as either a governmental or a proprietary fund type. A graphical synopsis showing all City funds is provided at the end of this section. All funds that are included in the City of Fort Lupton’s audited financial statements are appropriated in the budget. The basis for budgeting is the same as the basis for accounting used in the audited financial statements for all funds. The funds listed under each category are as follows:

Governmental Fund Types: Governmental funds are used to account for all of the activities of the City and Library other than the ones accounted for in another fund and are budgeted on a cash basis of accounting.

1) General Fund

The General Fund is the general operating fund of the City and is used to account for operations traditionally associated with a City which is not required for in another fund. This fund is used to account for the activities of elected officials, general government, the public works shop, streets, and public safety. Per GASB regulations, the Contingency Fund, the Street Sales Tax Fund, and the Water Sales Tax Fund are now reported as part of the General Fund in the financial statements. For record-keeping purposes, we have kept them separate in the budget.

2) Special Revenue Funds

Special Revenue Funds account for revenue from specific taxes or other ear- marked revenue sources which, by law, are designated to finance particular functions or activities of government and can include certain intergovernmental revenue in the form of state and federal grant funds. The Special Revenue Funds included in this budget are as follows:

16

Contingency Fund This fund was created in 2013 with a transfer of $500,000 from the General Fund. It will also receive 2% of the General Fund property tax revenues each year going forward. It is being established to provide funds in case of an emergency and can only be spent upon City Council approval. All reserves except TABOR are appropriated each year so the money is available if the City needs it.

Street Sales Tax Fund This fund was created in November of 1991 to account for the proceeds of a one-half cent sales tax for the design, engineering, construction and major repairs to curbs, gutters, sidewalks, streets, and alleys. This ten year tax expired in December of 2001 and again in December of 2011 and was renewed for a ten year period by the electorate until December of 2021.

Public & School Library Fund This fund was created for the City in January of 2014. The joint Public and School Library was created by an intergovernmental agreement between the City and the Weld Re-8 School District in 1976. The school district originally performed the accounting for the library. The City began accounting for the library’s money per a revised intergovernmental agreement in 2014. The library is located in the Fort Lupton High School but can be used by both students and citizens. The library is primarily funded through a contribution of property taxes from the High Plains Library District.

Culture, Parks & Recreation Sales Tax Fund This Fund was created in November of 1991 to account for the proceeds of a one-half cent sales tax to provide recreation, parks, and cultural opportunities and services to the public and for the acquisition or construction of a Community Center. This original ten year tax expired in December of 2001 and was renewed for a twenty year period by the electorate until December of 2021.

Conservation Trust Fund This Fund accounts for lottery proceeds received from the State for the acquisition, development, and maintenance of new conservation sites or for capital improvements or maintenance for recreational purposes on any public site pursuant to Colorado Revised Statutes. Funds are distributed from the State based on a formula approved by voters in November of 1992.

Water Sales Tax Fund This Fund was created in November of 1991 to account for the proceeds of a one cent sales tax for the acquisition, conveyance and treatment of water by the City in conjunction with its membership in the Northern Colorado Water Conservancy District and the construction of the infrastructure and improvements related thereto. This fifteen year tax expired in December of

17 2006 and was renewed for a twenty year period by the electorate until December of 2026.

Cemetery and Perpetual Care Fund The Hillside Cemetery is operated by revenues received from the sale of plots, grave openings/closings, and perpetual care. The fund was established in 1985 to accumulate enough interest earnings from perpetual care income held in trust to operate the cemetery to the extent that General Fund assistance would not be necessary. The General Fund is currently having to contribute to keep this fund from going in the negative.

Memorial Trust Fund The Memorial Trust Fund is operated strictly by donations received for specific projects or programs for the Hillside Cemetery. The Fund was established in 2001 to receive and administer donations and endowments for various cemetery improvements.

Proprietary Fund Types

Proprietary funds are used to account for activities similar to those found in the private sector where the determination of net income is necessary and useful for sound financial administration. The City budgets proprietary type funds using the cash basis of accounting.

1) Enterprise Funds

Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises in that the costs of providing goods or services to the general public are financed through user charges. Enterprise Funds included in this budget are as follows:

Utility Enterprise Fund The water and sewer funds were originally created in 1993 to account for the financing and operation of the water system which renders services on a user charge basis to the general public. These funds were consolidated in December of 1998. They include the operations of the distribution systems, the treatment plants, the well system, the sewer lift stations and the water tanks.

Storm Water Drainage Fund The Storm Water Drainage Fund was created in 2007 to account for the financing and operation of the storm water drainage system which renders services on a user charge basis to the general public. These funds are used for engineering, construction, and maintenance of the storm drainage system.

18 Recreation Enterprise Fund This Fund was created in 2003 to account for the financing and operation of the new recreation center which renders services on a user charge basis to the general public. In 2004, a recreation enterprise fund/board was created to account for this activity. The recreation center was constructed utilizing general obligation bonds approved in 2002. There is both a debt service and an operation mil levy. In May of 2004, the center was opened to the general public.

Golf Enterprise Fund This Fund was created in 1995 to account for the financing and operation of the new municipal golf course which renders services on a user charge basis to the general public. The course was constructed utilizing revenue anticipation warrants in 1996-1998 and was opened to the general public on May 1, 1999.

19 CITY OF FORT LUPTON SYNOPSIS OF CITY FUNDS

Citizens of Fort Lupton

Mayor and Utility Golf Recreation City Council Enterprise Enterprise Enterprise (Elected) Board Board Board

General Conservation Cemetery & Perpetual Utility Enterprise Storm Water Golf Course Recreation Enterprise Fund Trust Fund Care Fund Fund Drainage Fund Fund Fund General Operating Fund of Fund to Account for Revenues Fund Created in 1985 to Fund Consolidated in 1998 to Fund Created in 2007 to Acct. Fund Created in 1995 to Fund Created in 2003 to Acct. the City Rec'd from Lottery Proceeds Manage the Operations & Account for the Operations of For Proceeds from Monthly Account for the Operations of for Proceeds of 2002 GO Bond Pursuant to State Law Care of the Hillside Cemetery the Water & Sewer Systems Fees Assessed for Cap. Proj. Coyote Creek Golf Course & Opertions of the Recreation Center Supported by: Supported by: Supported by: Supported by: Supported by: Supported by: Supported by: Property & Sales Taxes Intergovernmental Charges & Fees Charges & Fees Charges & Fees Charges & Fees Property Taxes Licenses Perpetual Care Water Sales Tax Fund Support Impact Fees Charges & Fees Donations/Grants Grants Fines General Fund Support Charges & Fees Intergovernmental CPR Fund Support Accounts for: Accounts for: Accounts for: Accounts for: Accounts for: Accounts for: Accounts for: Administration Limited to Acquisition, Dev. & Maintenance & Operations Treatment Facilities Storm Drainage System Course Maintenance Recreation Center O & M Public Works Maint. of New Conservation Perpetual Care Wells, Tanks & Lift Stations Capital Projects Administration & Operations Public Safety Sites or for Capital Imp. or Columbarium Purchase of Water Shares Clubhouse Pro Shop & Maint. for Recreation Water & Sewer Lines Restaurant Advisory group(s): Advisory group(s): Advisory group(s): Advisory group(s): Advisory group(s): Advisory group(s): Advisory group(s): Finance/Utility Committee Quality of Life Committee Cemetery Committee Finance/Utility Committee Finance/Utility Committee Golf Committee Quality of Life Committee Public Safety Committee Historic Preservation Board

Street Sales Tax Water Sales Tax Memorial Culture, Parks & Contingency Public & School Fund Fund Trust Fund Recreation Fund Fund Library Fund Fund Created in 1991 to Acct. Fund Created in 1991 to Acct. Fund Created in 2001 to Fund Created in 1991 to Acct. Fund Created in 2013 to Fund Created in 2014 to for Proceeds of 1/2 Cent for Proceeds of a 1 Cent Account for Donations and for Proceeds of 1/2 Cent Provide Necessary Funds Account for Library Money Sales Tax Renewed in 2011 Sales Tax Renewed in 2007 Endowments Sales Tax Renewed in 2001 in Cast of an Emergency per IGA with School District Supported by: Supported by: Supported by: Supported by: Supported by: Supported by: Sales Taxes Sales Taxes Donations Sales Taxes General Fund Support Property Tax from High Plains Endowments Impact Fees 2% of General Fund Property Library District Grants Taxes Donations Charges & Fees Accounts for: Accounts for: Accounts for: Accounts for: Accounts for: Accounts for: Capital Improvements & Acquisition, Conveyance & Capital Improvements & Recreation & Cultural Emergency Expenditures Library Activities Major Repairs to Streets, Treatment of Water & Programs for the Hillside Activities & Services Curbs, Gutters, Sidewalks & Construction of Related Cemetery Alleys Improvements Advisory group(s): Advisory group(s): Advisory group(s): Advisory group(s): Finance/Utility Committee Cemetery Committee Quality of Life Committee Public & School Library Board Senior Citizen Committee Historic Preservation Board

20 City of Fort Lupton Relationship of Departments to Funds

Governmental Funds Proprietary Funds General Contingency Street Sales Public & School Culture, Parks & Conservation Water Sales Cemetery Memorial Utility Storm Drainage Recreation Golf Course Department Fund Fund Tax Fund Library Fund Recreation Fund Trust Fund Tax Fund Fund Fund Fund Fund Center Fund Fund Administrative Services X Legislative X Municipal Court X City Clerk X Human Resources X City Administrator X Finance X City Attorney X Community Events X Miscellaneous X X Internal Technology X Emergency Dispatch X Community Policing X Community Services X Police Records X Public Works Shop X Streets X X Buildings & Grounds X X X X X Building Inspection X Community Development X Engineering X Code Enforcement X Public & School Library X Community Center X Senior Programs X Athletics X Historic Museum X Cemetery X X Water Lines X Water Wells X Water Treatment X Sewer Lines X Sewer Treatment X Utility Billing X Water Storage X Utility Administration & Debt X X Storm Drainage X Recreation Center X Golf Course Pro Shop/Restaurant X Golf Course Operations/Maintenance X Golf Course Administration X

21

CITY OF FORT LUPTON LEGAL REQUIREMENTS

BUDGET SUBMISSION

Pursuant to Colorado Revised Statutes Title 29, Article 1, Part 1 “Local Government Budget Law of Colorado”, each local government levying property tax must enact a resolution or ordinance to appropriate funds for the ensuing fiscal year before certifying the mill levy to the county commissioners by December 15th (C.R.S. 39-5-128(1)) of each year. If the budget is not adopted by the deadline, then 90% of the amounts appropriated in the current year for operations and maintenance expenses shall be deemed re-appropriated for the purposes specified in such last appropriation (C.R.S. 29-1-108 (2) and (3)).

The budget officer must submit the proposed budget presenting a complete financial plan by fund and by spending agency within each fund to the governing body by October 15th of each year (C.R.S. 29-1-105).

The governing body must publish “Notice of Budget” upon receiving the proposed budget (C.R.S. 29-1-106(1). The notice must contain the following: • Date & Time of the Budget Meeting • Information about the availability for inspection of the budget • A statement that electors may file objections to the proposed budget at any time prior to the adoption of the budget (C.R.S. 29-1-106)

A certified copy of the adopted budget must be filed with the Division of Local Government, Department of Local Affairs of the State of Colorado by January 31st of the budget year. (C.R.S. 29-1-113(1)). A certified copy of the budget means that it has a signed statement indicating: “I, , certify that the attached is a true and accurate copy of the 2020 budget of the City of Fort Lupton.” If a budget is not filed, the county treasurer may be authorized to withhold the local government’s tax revenues.

The local government budget must set forth the following:

The budget must contain:

• A written budget message that must include: . Describe the important features of the budget; . Include a statement of the budgetary basis of accounting used in the budget [cash, modified accrual, or encumbrance (C.R.S. 29-1-102(2))] . Include a description of the services to be delivered during the budget year (C.R.S. 29-1-103(1)(2).

• Expenditures and revenues must be described with “…explanatory schedules or statements classifying the expenditures by object and the revenues by source.” (C.R.S. 29-1-103(1)(f)).

22 • Estimated beginning and ending fund balances must be shown (C.R.S. 29-1-103(1)(c). Fund balances are described as “…the balance of total resources available for subsequent years’ budgets…” (C.R.S. 29-1-102(11)).

• Three years’ comparable data must be shown in the budget: the prior fiscal year’s actual figures; the estimated figures through the end of the current fiscal year; and the budget year’s data (C.R.S. 29-1-103(1) (d)).

• No deficit spending. No budget shall provide for expenditures in excess of available revenues and beginning fund balances (C.R.S. 29-1-103(2)).

• Lease-purchase agreement supplemental schedule. The adopted budget must separately set forth the total amount to be expended during the budget year for payment obligations under all lease-purchase agreements for real property and for all other property. It must also show the total maximum payment liability under the agreement, and all optional renewal terms (C.R.S. 29-1-103(3) (d)).

BUDGET AMENDMENTS

Local governments subject to the local government budget law (C.R.S. 29-1-101) must follow statutory procedures to authorize any spending in excess of the “appropriation” of the budget. The appropriation must be made by fund (C.R.S. 29-1-102(10)) within the budget and may be made by spending agency (a department) (C.R.S. 29-1-102(17)) within a fund and the amounts appropriated shall not exceed the expenditures specified in the budget (C.R.S. 29-1-108(2)). The City of Fort Lupton drafts its budget resolution by fund.

Transfer Appropriated Moneys: If the appropriation is by fund, then the moneys may be transferred from one line item to another within the fund without having to do a statutory budgetary amendment. If moneys are to be transferred between appropriated funds, the budget must be amended in the statutory manner because the appropriation of the fund receiving the transfer must be increased.

Supplemental Budget & Appropriation: If the local government receives revenues unanticipated from any other source other than its property tax mill levy, the expenditure of such revenues requires the adoption of a supplemental budget and appropriation to authorize spending the “new” money above the initially appropriated amount.

Revised Appropriation: If revenues are lower than anticipated in the adopted budget, the governing body may adopt a revised (downward) appropriation ordinance or resolution and so reduce spending to less than what was originally budgeted (C.R.S. 29- 1-109 (1)(c)).

Budget Contingency: In a situation where the local government has had an unforeseen emergency, the local government may adopt a budget contingency at a public meeting. The facts concerning the emergency should be detailed within the minutes of the public meeting at which the contingency is adopted, and afterward a copy of the resolution/ordinance adopting the contingency should be sent to the Division of Local Affairs.

23 Steps to Amend the Budget: 1. Publish the Notice of Meeting to Amend the Budget (must contain same type of information as the original Notice of Budget) 2. Conduct a hearing 3. Adopt the budget amendment 4. File a copy of the adopted resolution or ordinance with the Division of Local Government

Timing: Spending in excess of the appropriation is not permitted (C.R.S. 29-1-110). Therefore, the statutory amendment of the budget or contingency must occur before spending in excess of the original appropriation.

LAPSE OF APPROPRIATIONS

All unexpended appropriations expire at the end of the fiscal year. (C.R.S. 29-1-108 (6))

TABOR

Property Tax Revenue: Article X, Section 20 of the CO Constitution, known as the Taxpayer’s Bill of Rights (TABOR), requires voter approval of all mill levy increases and states that the maximum allowable percentage increase in any district’s property tax revenue is inflation in the prior calendar year plus annual local growth.

Fiscal Year Spending Limitation: The maximum percentage increase allowed in a district’s fiscal year spending is inflation in the prior calendar year plus annual local growth, adjusted for revenue changes approved by the voters.

The City of Fort Lupton adopted Resolution 2004-026 on August 25, 2004 to approve the submission of two “voter approved revenue change” ballot issues for the coordinated special election on November 2, 2004.

Ballot Issue No. 1: WITHOUT CREATING ANY NEW TAX OR RAISING ANY CURRENT TAX, shall the City of Fort Lupton Recreation Enterprise, and the Recreation Center within the Enterprise be permitted, to receive, retain and spend for the purpose intended, all grants, and all other gifts and income, whether from public or private sources, in excess of the spending, revenue raising, or enterprise status income limitations, or other limits in Section 20, Article X of the Colorado Constitution (TABOR), for the full year of 2004 and each and every year thereafter?

Ballot Issue No. 2: WITHOUT CREATING ANY NEW TAX OR RAISING ANY CURRENT TAX, shall the City of Fort Lupton be permitted, to receive, retain and spend all City revenues in excess of the spending, revenue raising, or other limits in Section 20, Article X of the Colorado Constitution (TABOR), for the full year of 2004 and each and every year thereafter?

24 These ballot issues passed with yes votes on November 2, 2004 thus allowing the City of Fort Lupton to not have to limit our property tax revenue or fiscal year spending in this manner.

Debt Limitation: TABOR requires voter approval in advance for the creation of multiple fiscal year direct or indirect district debt or other financial obligation except when refinancing existing debt at a lower interest rate, for leases with annual appropriation requirements and when pledging adequate present cash reserves irrevocably to be held for the future debt payments.

5.5% ANNUAL LEVY LAW (C.R.S. 29-1-301)

The 5.5% Annual Levy Law requires that levies be lowered to prevent levying more revenue than a 5.5% increase from the prior year and an additional amount for new construction, annexations/inclusions and other new property. It is possible to increase this limit for capital expenditures by governing board action without an election by publishing a notice of public hearing (C.R.S. 29-1-301(1.2)). If the capital expenditures are for County Road & Bridge purposes, it is possible to secure a waiver from the Division of Local Government of the mandatory municipal share back requirement (C.R.S. 29-1-301(1.2)(b)). If an increase in the oil & gas production is experienced, it is possible to treat this as “new property” under this limit by initiating an application process through the Division of Local Government, which if successful, will allow an additional increase (C.R.S. 29-1-301(1)(b)).

25 GENERAL BUDGET PROCESS

The City’s fiscal year begins on January 1st and ends on December 31st of each year. In March or April, the budget calendar is developed and approved by the City Council. In July, the capital request forms and instructions are sent to department heads and are due back to the Finance Department at the beginning of August. In addition, the Finance Department develops the personnel services budget after the first payroll in July when all of the merit raises have been entered in the payroll software. After the general ledger numbers for July have been finalized, the capital requests have been entered and the personnel services budget numbers have been entered; the Finance Department sends out the operating budget spreadsheets to the department heads for their completion. These are due back to the Finance Department at the beginning of September.

After initial review of all numbers, meetings may be held between the City Administrator, the Finance Director and the department heads to balance the budget if necessary. A list is created of topics for discussion with City Council for items that have been removed from the budget but may still be considered by the City Council during the budget hearing.

In October but prior to October 15th, the requested budget book is created and handed out to the City Council and all department heads for review. A notice of hearing is published in the Fort Lupton Press and a public hearing is held on the proposed budget. At this hearing, all department heads present their requests to the City Council and City Council has a chance to ask questions on the requests. The Finance Department is present to record changes made to the requested budget by the City Council.

After the budget retreat but before the December meeting where the budget is adopted, staff gathers additional information that was requested by City Council and presents it at regular City Council meetings and the City Council makes additional budget decisions based on that data.

After December 10th and prior to December 15th, the budget resolution and the resolution certifying the mill levy to the county are submitted to be approved by City Council and includes a final public hearing. The final budget resolution and the certification of the mill levy must be approved by the City Council by December 15th.

26 CITY OF FORT LUPTON BUDGET CALANDER

January 1 Beginning of the fiscal year

July 1 Finance Department sends out Capital Request Forms to the department heads to begin filling out

July 5 After the first payroll in July when all employees have received their merit pay increases, the Finance Department begins preparation of the payroll budget for all departments. Each department head gets a copy of their employees’ allocations to be sure they are correct for the next year. Finance Department enters data into budget software and spreadsheets for the budget book.

July 22 Capital request forms due back to Finance Department to be entered into budget software and spreadsheets for the budget book. Finance Department works on formatting department budget request spreadsheets.

August 19 Finance Department finishes July month-end & sends out budget operating request spreadsheets to department heads with payroll and capital requests already entered into them.

September 3 Department heads submit budget operating requested to Finance Department

October 7 Proposed budget submitted to City Council (C.R.S. 29-1-105)

October 9, 16 Notice of Budget published in Fort Lupton Press (C.R.S. 29-1-106(1))

October 19 Budget hearing

December 4 Notice of Budget published in Fort Lupton Press (C.R.S. 29-1-106(1))

December 11 Final budget submitted to council

December 11 Council adopts budget (C.R.S. 29-1-108(2) and (3))

December 11 Certification of Mill Levy (C.R.S 39-5-128(1))

By January 31 Certified copy of budget filed with State of CO (C.R.S. 29-1-113(1))

27 CITY OF FORT LUPTON SUMMARY OF ACCOUNTING POLICIES

Budgetary Accounting Basis Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurement made, regardless of the measurement focus applied. For both accounting and budgetary purposes, the following basis is applied.

Governmental funds and proprietary funds utilize the cash basis of accounting for budgeting purposes.

Amendments to the Budget Process Transfers of appropriations for amounts up to $500 may be made with the approval of the Program Administrator (Division Manager), Department Head, and Finance Director between any general ledger accounts (line-item) within the same program (Resolution No. 98-006).

Transfers of appropriations between $500 and $1,500 may be made with the approval of the Program Administrator (Division Manager), Department Head, Finance Director, and City Administrator between any general ledger accounts (line-item) within the same program or between programs within the same spending agency (department) (Resolution No. 98-006).

Transfers of appropriations for amounts exceeding $1,500 and $3,000 may be made with the approval of the Program Administrator (Division Manager), Department Head, Finance Director, City Administrator, and the Mayor between any general ledger accounts (line-item) within the same program or between programs within the same spending agency (department) (Resolution No. 98-006).

Transfers of appropriations for amounts exceeding $3,000 shall require Council approval through an Action Memorandum (Resolution No. 98-006).

No transfer of appropriations may be made from an account (line-item) that would result in that account (line-item) exceeding its own appropriation nor from any program that would result in that program exceeding its own appropriation (Resolution No. 98-006).

Nothing in this policy shall preclude the Finance Director, with the approval from the City Administrator, to reclassify/rename budgetary accounts (line- items) provided that the City Council is notified of the change (Resolution No. 98-006).

28

Nothing in this policy shall preclude the Finance Director, with the approval from the City Administrator, to add accounts (line-items) strictly for accounting purposes to more appropriately track expenditure classifications (i.e. Budget may be for Social Security; however, decision is made to break-out “Medicare” for tracking purposes) (Resolution No. 98-006)

Transfers of unencumbered appropriations between departments may be made by Council through a resolution.

Pooled Cash The City has a single checking account for all cash transactions, with the exceptions of the Library and Golf funds, with separate accounting into each fund. An overdraft in one fund will not result in returned checks with the single checking account. Any fund that issued checks in excess of its available funds from the checking account is treated as having borrowed cash from other funds.

Capital Assets The accounting and reporting applied to the fixed assets associated with a fund are determined by its measurement focus as discussed above.

All fixed assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Contributed fixed assets, including water rights, fire hydrants, water and sewer lines from sub-dividers and property owners, are recorded at estimated fair market value at the time received.

Acquisitions of capital assets are budgeted as capital outlay expenditures within the funds.

Revenues – Exchange Transactions Revenue resulting from exchange transactions, in which each party gives and receives essentially equal value, is recorded on the accrual basis when the exchange takes place. On the modified accrual basis, revenue is recorded when the exchange takes place and in the fiscal year in which the resources are measurable and become available. Available means that the resources will be collected within the current fiscal year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current fiscal year. For the City, the phrase “available for exchange transactions” means expected to be received within 60 days of year-end.

29 Revenues - Non-exchange Transactions Non-exchange transactions, in which the City receives value without directly giving equal value in return, include property taxes, specific ownership taxes, grants, and donations. Revenue from taxes, grants and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Eligibility requirements include timing requirements, which specify the year when the resources are required to be used or the year when use is first permitted, matching requirements, in which the City must provide local resources to be used for a specified purpose, and expenditure requirements, in which the resources are provided to the City on a reimbursement basis. On a modified accrual basis, revenue from non-exchange transactions also must be available (i.e., collected within 60 days) before it can be recognized.

Expenses/Expenditures On the modified accrual basis, expenditures generally are recognized in the accounting period in which the related fund liability is incurred and due, if measurable.

Property Taxes Under Colorado law, all property taxes become due and payable in the year following that in which they are levied. Property taxes are recognized as revenue when received by the County Treasurer. The 2019 fiscal year property tax calendar for Weld County was as follows:

Mill Levy Certification Due to County December 15 Property Tax Statement mailed to owners By January 31 First half of taxes due if paying in installments February 28 All of taxes due if paying all at once April 30 Rest of taxes due if paying in installments June 15

Fund Equity Fund equity at the governmental fund financial reporting level is classified as “fund balance.” Fund equity for all other reporting is classified as “net position.”

Fund Balance Generally, fund balance represents the difference between the current assets and current liabilities. The City reserves those portions of fund balance which are legally segregated for a specific future use or which do not represent available, spendable resources and therefore are not available for appropriation or expenditure. Unreserved fund balance indicates that portion of fund balance that is available for appropriation in future periods.

30 Designations are management’s intent to set aside these resources for specific services.

Net Position Net Position represents assets plus deferred outflows less liabilities less deferred inflows. Net position invested in capital assets, net of related debt, consists of capital assets, net of accumulated depreciation, and reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvement of those assets.

Net position is reported as restricted when there are limitations imposed on their use either through the enabling legislation adopted by the City or through external restrictions imposed by creditors, grantors or laws or regulations of other governments. All other net position is reported as unrestricted.

Operating Revenues and Expenses Operating revenues are those revenues that are generated directly from the primary activity of the enterprise fund. For the City, these revenues are charges for services. Operating expenses are necessary costs incurred to provide the good or services.

Inter-fund Activity Exchange transactions between funds are reported as revenues in the seller funds and as expenditures/expenses in the purchaser funds. Flows of cash or goods from one fund to another without a requirement for repayment are reported as interfund transfers. Interfund transfers are reported as other financing sources/uses in governmental funds and after non-operating revenues/expenses section in the enterprise fund. Repayments from funds responsible for particular expenditures/expenses to the funds that initially paid for them are not presented on the financial statements. Transfers between governmental and business-type activities on the government-wide statement of activities are reported as general revenues. Transfers between funds reported in the governmental activities column are eliminated.

31 BUDGET SUMMARY REVENUE & EXPENDITURE SUMMARY

2018 2019 2019 2020 Actual Amended Projected Requested Description Budget Year End Budget

REVENUES: Taxes and Assessments 9,948,637 10,803,258 13,331,239 14,181,673

Licenses and Permits 227,352 159,500 223,482 169,000

Intergovernmental 3,607,467 6,515,814 4,666,857 4,268,871

Charges for Services 8,711,878 7,335,834 8,169,202 7,554,711

Sales of Merchandise 320,576 292,668 292,668 367,594

Fines and Forfeits 219,156 226,650 233,856 269,050

Interest Income 240,253 38,510 335,887 280,052

Private Contributions 37,579 21,750 26,079 30,200

Debt Proceeds - - - -

Internal Transfers 1,084,653 1,219,217 915,668 790,405

Other 1,552,830 1,468,350 3,220,137 961,200

Beginning Reserves 18,755,244 15,953,548 24,567,269 28,253,450

Total Revenues 44,705,626 44,035,099 55,982,344 57,126,206

EXPENDITURES: Personnel 7,096,162 8,084,919 8,085,890 8,834,166

Supplies 712,608 869,396 865,183 884,625

Purchased Services 4,364,609 5,473,806 5,412,635 5,684,501

Fixed Charges 5,862,226 4,680,143 4,870,529 4,950,149

Capital Outlay 1,018,098 14,434,500 7,578,989 24,703,275

Transfers 1,084,653 1,219,217 915,668 790,405

Reserves 24,567,269 9,273,118 28,253,450 11,279,085

Gross City Cost 44,705,626 44,035,099 55,982,344 57,126,206

32 REVENUE & EXPENDITURE SUMMARY ALL FUNDS 2020 BUDGET SUMMARY

Governmental Type Funds Proprietary Type Funds Special Revenue Funds Enterprise Funds Description General Contingency Library Cemetery & Conservation Street CPR Water Memorial Recreation Utility Storm Golf Fund Perpetual Trust STX STX STX Center Enterprise Drainage Course Total SOURCES OF FUNDS: Current Revenues: Taxes and Assessments 8,856,206 105,335 - - - 827,443 827,443 1,679,886 - 1,885,360 - - - 14,181,673 Licenses and Permits 169,000 ------169,000 Intergovernmental 754,365 - 3,439,506 - 75,000 ------4,268,871 Charges for Services 644,700 - - 105,710 - 32,200 114,700 - - 463,800 4,994,822 172,460 1,026,319 7,554,711 Sale of Merchandise ------367,594 367,594 Fines and Forfeits 269,050 ------269,050 Interest Income 21,000 21,000 5,500 - 1,000 40,000 1,500 20,000 2 13,000 150,000 6,700 350 280,052 Realized Gain/Loss Investment ------Private Contributions 25,000 - - - - - 5,200 ------30,200 Debt Proceeds ------Other 392,000 - - - - - 97,000 - - 11,000 420,000 - 41,200 961,200 Total Current Revenues 11,131,321 126,335 3,445,006 105,710 76,000 899,643 1,045,843 1,699,886 2 2,373,160 5,564,822 179,160 1,435,463 28,082,351

Other Sources: Internal Transfers - - - 172,340 - - 61,583 - - - 556,482 - - 790,405 Beginning Reserves 7,187,227 886,225 6,826,298 46,186 415,028 2,902,493 1,002,147 2,084,088 586 56,608 7,416,515 1,835,982 (2,405,933) 28,253,450 Total Other Sources 7,187,227 886,225 6,826,298 218,526 415,028 2,902,493 1,063,730 2,084,088 586 56,608 7,972,997 1,835,982 (2,405,933) 29,043,855 Total Sources of Funds 18,318,548 1,012,560 10,271,304 324,236 491,028 3,802,136 2,109,573 3,783,974 588 2,429,768 13,537,819 2,015,142 (970,470) 57,126,206

USES OF FUNDS: Current Expenditures: Administrative Services 146,947 146,947 Legislative 310,402 310,402 Legal & Court 321,255 321,255 City Clerk 121,683 - 121,683 Human Resources 295,685 295,685 City Administrator 440,933 1,008,770 1,854,567 3,304,270 Finance 490,943 490,943 Internal Technology 838,966 838,966 Community Events 76,950 76,950 Public Safety 2,882,831 2,882,831 Public Works 1,016,311 321,064 3,370,000 4,707,375 Facilities 367,866 10,000 377,866 Parks 1,184,013 1,184,013 Planning & Development 1,121,725 1,121,725 Neighborhood Stabilization - - Engineering 141,482 141,482 Recreation - 1,052,548 1,052,548 Enterprises - 1,852,952 8,701,977 745,762 1,340,679 12,641,370 Debt Service - 483,475 3,975,544 4,459,019 Street Sales Tax - - Water Sales Tax - - Library - 9,219,017 9,219,017 Other 1,362,369 1,362,369 Total Current Expenditures 11,120,361 1,008,770 9,219,017 321,064 10,000 3,370,000 1,052,548 1,854,567 - 2,336,427 12,677,521 745,762 1,340,679 45,056,716

Other Uses: Internal Transfers 233,923 ------556,482 - - - - - 790,405 Ending Reserves 6,964,264 3,790 1,052,287 3,172 481,028 432,136 1,057,025 1,372,925 588 93,341 860,298 1,269,380 (2,311,149) 11,279,085 Total Other Uses 7,198,187 3,790 1,052,287 3,172 481,028 432,136 1,057,025 1,929,407 588 93,341 860,298 1,269,380 (2,311,149) 12,069,490 Total Uses of Funds 18,318,548 1,012,560 10,271,304 324,236 491,028 3,802,136 2,109,573 3,783,974 588 2,429,768 13,537,819 2,015,142 (970,470) 57,126,206

33 SUMMARY OF BUDGET BALANCES

2019 AMENDED BUDGET

BEGINNING MILL SALES ENDING FUND BALANCE LEVY TAX BALANCE General Fund 3,965,917 25.7360 2.0% 4,713,354 SPECIAL REVENUE FUNDS Contingency 757,364 2,212 Library 5,070,348 199,016 Cemetery (36,286) 2,264 Conservation Trust 331,139 406,239 Street STX 2,157,034 0.5% 1,930,560 CPR STX 630,810 0.5% 336,732 Water STX 1,334,010 1.0% 1,130,299 Memorial 582 582 ENTERPRISE FUNDS Recreation Center (175,702) 9.123 56,176 Utility 3,085,317 1,357,784 Strom Drainage 1,091,201 1,391,983 Golf (2,258,186) (2,254,083) TOTAL 15,953,548 34.859 4.0% 9,273,118

2020 REQUESTED BUDGET ASSESSED VALUATION $181,444,070

BEGINNING MILL SALES PROPERTY SALES USE CHARGE FOR OTHER INTERFUND AVAILABLE APPROP- ENDING FUND BALANCE LEVY TAX TAX TAX TAX SERVICE REVENUE TRANSFERS FINANCING RIATIONS BALANCE General Fund 7,187,227 17.2980 2.0% 5,161,434 3,179,772 180,000 644,700 1,965,415 - 18,318,548 11,354,284 6,964,264 SPECIAL REVENUE FUNDS Contingency 886,225 105,335 21,000 - 1,012,560 1,008,770 3,790 Library 6,826,298 - 3,445,006 - 10,271,304 9,219,017 1,052,287 Cemetery 46,186 105,710 - 172,340 324,236 321,064 3,172 Conservation Trust 415,028 - 76,000 - 491,028 10,000 481,028 Street STX 2,902,493 0.5% 794,943 32,500 32,200 40,000 - 3,802,136 3,370,000 432,136 CPR STX 1,002,147 0.5% 794,943 32,500 114,700 103,700 61,583 2,109,573 1,052,548 1,057,025 Water STX 2,084,088 1.0% 1,589,886 90,000 - 20,000 - 3,783,974 2,411,049 1,372,925 Memorial 586 2 - 588 - 588 ENTERPRISE FUNDS Recreation Center 56,608 7.436 1,885,360 463,800 24,000 - 2,429,768 2,336,427 93,341 Utility 7,416,515 4,994,822 570,000 556,482 13,537,819 12,677,521 860,298 Storm Drainage 1,835,982 172,460 6,700 - 2,015,142 745,762 1,269,380 Golf (2,405,933) 1,026,319 409,144 (970,470) 1,340,679 (2,311,149) TOTAL 28,253,450 24.734 4.0% 7,152,129 6,359,544 335, 000 7,554,711 6,680,967 790,405 57,126,206 45,847,121 11,279,085

34 RESERVES ANALYSIS BUDGET YEARS 2019-2020

2019 Beginning Est. Ending Reserves Reserves Net Fund 1/1/2019 Revenues Expenses 12/31/2019 Change

General Fund 6,402,241 12,206,944 (11,421,958) 7,187,227 784,986 Contingency Fund 768,113 118,112 - 886,225 118,112 Street Sales Tax Fund 2,587,168 1,079,325 (764,000) 2,902,493 315,325 Library Fund 6,288,317 2,744,223 (2,206,242) 6,826,298 537,981 Culture, Parks & Recreation Fund 780,602 1,132,393 (910,848) 1,002,147 221,545 Conservation Trust Fund 339,028 76,000 - 415,028 76,000 Cemetery & Perpetual Care Fund (6,804) 269,774 (216,784) 46,186 52,990 Memorial Trust Fund 585 1 - 586 1 Water Sales Tax Fund 1,716,143 1,670,477 (1,302,532) 2,084,088 367,945 Storm Drainage Fund 1,105,894 831,446 (101,358) 1,835,982 730,088 Recreation Center Fund 67,143 2,018,786 (2,029,321) 56,608 (10,535) Utility Enterprise Fund 6,932,339 8,028,328 (7,544,152) 7,416,515 484,176 Golf Enterprise Fund (2,413,500) 1,239,266 (1,231,699) (2,405,933) 7,567 Total 24,567,269 31,415,075 (27,728,894) 28,253,450 3,686,181 Total w/o Golf Fund 30,659,383 3,678,614

2020 Est. Beginning Est. Ending Reserves Reserves Net Fund 1/1/2020 Revenues Expenses 12/31/2020 Change

General Fund 7,187,227 11,131,321 (11,354,284) 6,964,264 (222,963) Contingency Fund 886,225 126,335 (1,008,770) 3,790 (882,435) Street Sales Tax Fund 2,902,493 899,643 (3,370,000) 432,136 (2,470,357) Library Fund 6,826,298 3,445,006 (9,219,017) 1,052,287 (5,774,011) Culture, Parks & Recreation Fund 1,002,147 1,107,426 (1,052,548) 1,057,025 54,878 Conservation Trust Fund 415,028 76,000 (10,000) 481,028 66,000 Cemetery & Perpetual Care Fund 46,186 278,050 (321,064) 3,172 (43,014) Memorial Trust Fund 586 2 - 588 2 Water Sales Tax Fund 2,084,088 1,699,886 (2,411,049) 1,372,925 (711,163) Storm Drainage Fund 1,835,982 179,160 (745,762) 1,269,380 (566,602) Recreation Center Fund 56,608 2,373,160 (2,336,427) 93,341 36,733 Utility Enterprise Fund 7,416,515 6,121,304 (12,677,521) 860,298 (6,556,217) Golf Enterprise Fund (2,405,933) 1,435,463 (1,340,679) (2,311,149) 94,784 Total 28,253,450 28,872,756 (45,847,121) 11,279,085 (16,974,365) Total w/o Golf Fund 13,590,234 (17,069,149)

Total Change from 1/1/20 to 12/31/20 w/o Golf Fund (13,390,535)

35 CITY OF FORT LUPTON REVENUE ASSUMPTIONS BUDGET YEAR 2020

Sales Taxes: Year Revenues $ Change % Change Sales Tax revenues have provided the City with its most 2016 3,834,104 consistent growth revenue in the past ten years provide- 2017 4,557,103 722,999 18.86% ing the foundation that most of the governmental funds 2018 4,919,916 362,813 7.96% are based upon. The ability of statuatory City's to 2019 6,233,906 1,313,990 26.71% collect sales tax on purchases made outside the City has 2020 6,359,544 125,638 2.02% contibuted to increase in sales tax in 2019 and the estmated 2020 tax.

7,000,000 6,000,000 5,000,000 4,000,000 CPI 3,000,000 2,000,000 Actual / Budget 1,000,000 - 2016 2017 2018 2019 2020

Property Taxes: Year Revenues $ Change % Change This revenue source is expected to increase due to an 2016 2,915,053 increasein oil & gas production within City limits in 2019-20. 2017 3,677,787 762,734 26.17% The proposed mill levy is 17.758 mills for the General Fund 2018 4,001,033 323,246 8.79% of which 2% goes to the Contingency Fund. There is an 2019 6,304,333 2,303,300 57.57% additional 6.357 mills is for the Recreation Center Fund. 2020 7,152,129 847,796 13.45% The property tax values are given to us by Weld County which enables us to calculate the mill levy and proposed revenue. General Fund $ 5,161,434 Contingency Fund $ 105,335 Recreation Fund $ 1,885,360

8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 CPI 3,000,000 2,000,000 Actual / Budget 1,000,000 - 2016 2017 2018 2019 2020

36 CITY OF FORT LUPTON REVENUE ASSUMPTIONS BUDGET YEAR 2020

Specific Ownership "B" Taxes: Year Revenues $ Change % Change This revenue is derived from the state formulated value 2016 185,546 of certain motor vehicles, mobile homes, etc. collected 2017 295,048 109,502 59.02% by the county as registration fees and distributed based 2018 310,010 14,962 5.07% on the City's percentage of total property tax dollars in 2019 358,000 47,990 15.48% the county. This revenue source has been relatively 2020 300,000 (58,000) -16.20% sporadic. A trend analysis is used to project this revenue.

Tobacco Taxes: Year Revenues $ Change % Change This revenue is derived from state collected taxes on 2016 17,786 cigarettes as paid by the wholesaler and distributed as 2017 15,391 (2,395) -13.46% a formula based on the City's total sales taxes collected 2018 14,018 (1,373) -8.92% divided by the State's total sales tax collected. A trend 2019 15,000 982 7.01% analysis is used to project this revenue source. 2020 15,000 - 0.00%

Mineral Severance Taxes: Year Revenues $ Change % Change Each year, the state returns a portion of its severance 2016 109,272 tax revenues to municipalities and counties based upon 2017 76,896 (32,376) -29.63% the residence of employees connected with oil and gas, 2018 140,200 63,304 82.32% metallic minerals, and coal production and develop- 2019 273,782 133,582 95.28% mint. A increase in oil & gas production caused the 2020 100,000 (173,782) -63.47% revenue to increase in 2018-19. Based on historical data the 2020 figure is estimated more conservatively.

Lottery Proceeds: Year Revenues $ Change % Change This revenue is derived from lottery proceeds ear- 2016 86,542 marked for the State Conservation Trust Fund which 2017 77,763 (8,779) -10.14% is then distributed based on population. Because of the 2018 80,750 2,987 3.84% uncertainty of this revenue we continue to budget the 2019 75,000 (5,750) -7.12% same conservative amount as in past years. Trend 2020 75,000 - 0.00% analysis is used to project this revenue.

37 CITY OF FORT LUPTON REVENUE ASSUMPTIONS BUDGET YEAR 2020

Building Use Taxes: Year Revenues $ Change % Change These volatile revenues come from construction 2016 565,128 and development activity. The current market is 2017 400,496 (164,632) -29.13% promising for 2020 but is unpredictable. 2018 683,145 282,649 70.57% Trend analysis is used to project this revenue source. 2019 400,000 (283,145) -41.45% 2020 335,000 (65,000) -16.25%

800,000 700,000 600,000 500,000 400,000 CPI 300,000 200,000 Actual / Budget 100,000 - 2016 2017 2018 2019 2020

Building Permits: Year Revenues $ Change % Change The City collects fees for the issuance of its building 2016 266,268 permits for commercial, residential and other types 2017 151,096 (115,172) -43.25% of construction. These fees, based upon the Uniform 2018 169,044 17,948 11.88% Building Code, are intended to recover the costs 2019 170,611 1,567 0.93% involved with direct and indirect expenses incurred by 2020 120,000 (50,611) -29.66% the City in reviewing plans, inspecting work sites, etc. This revenue source is dependent upon new growth; therefore, it is better to be cautious. We use a trend analysis as well as knowledge from planning on what plans are coming up to project this revenue.

Fines and Forfeits: Year Revenues $ Change % Change These revenues consist of Traffic fines, animal fines, 2016 244,696 prisoner boarding fees, court costs and other municipal 2017 195,197 (49,499) -20.23% code violations. The City continues to enforce the 2018 224,703 29,506 15.12% Municipal Code. As a result, these revenues continue 2019 239,395 14,692 6.54% to remain strong. We use trend analysis to project this 2019 276,350 36,955 15.44% revenue.

38 CITY OF FORT LUPTON REVENUE ASSUMPTIONS BUDGET YEAR 2020

Franchise Fees: Year Revenues $ Change % Change This revenue is derived from public utilities operating 2016 383,429 within city limits and is based on formulas which are set 2017 396,404 12,975 3.38% by contract. Revenues have increased annually due to 2018 461,341 64,937 16.38% inflation and increased population. It should also be 2019 396,800 (64,541) -13.99% noted that revenue source is driven by weather and 2020 396,500 (300) -0.08% extreme price swings. We mostly use trend analysis on this revenue to project budget figures.

500,000 450,000 400,000 350,000 300,000 250,000 CPI 200,000 150,000 Actual / 100,000 Budget 50,000 - 2016 2017 2018 2019 2020

Breakdown: Gas Telephone Cable Electric

2016 49,307 4,872 57,799 271,451 2017 72,396 4,594 60,562 258,852 2018 71,686 3,056 58,899 327,699 2019 72,000 4,800 60,000 260,000 2020 72,000 4,500 60,000 260,000

39 CITY OF FORT LUPTON REVENUE ASSUMPTIONS BUDGET YEAR 2020

Water Sales to Customers: Year Revenues $ Change % Change Water Sales to Customers includes both volume and 2016 2,386,600 base charges for residential, commercial, industrial, 2017 2,510,177 123,577 5.18% irrigation, schools and City parks. A 5% water rate 2018 2,945,327 435,150 17.34% increased has been budgeted for 2018. We use trend 2019 2,662,000 (283,327) -9.62% analysis to project this revenue 2019 2,690,800 28,800 1.08%

3,500,000 3,000,000 2,500,000 2,000,000 CPI 1,500,000

1,000,000 Actual / Budget 500,000 - 2016 2017 2018 2019 2020

Sewer Sales to Customers: Year Revenues $ Change % Change Sewer Sales to Customers includes both volume and 2016 1,350,535 base charges for residential, commercial, industrial, 2017 1,439,618 89,083 6.60% irrigation, schools and City Parks. A 5% sewer rate 2018 1,451,359 11,741 0.82% increased has been budgeted for 2018. We use trend 2019 1,440,000 (11,359) -0.78% analysis to project this revenue 2019 1,440,000 - 0.00%

1,550,000

1,500,000

1,450,000

1,400,000 CPI

1,350,000 Actual / 1,300,000 Budget

1,250,000 2016 2017 2018 2019 2020

40 CITY OF FORT LUPTON REVENUE ASSUMPTIONS BUDGET YEAR 2020

Highway Users Tax: Year Revenues $ Change % Change These funds represents state revenue sharing from 2016 253,941 motor fuel taxes, gross ton mile tax, motor vehicle 2017 263,880 9,939 3.91% licenses and registrations, penalties and misc. 2018 345,315 81,435 30.86% fines and is allocated to governmental jurisdictions 2019 280,304 (65,011) -18.83% of the State on a fixed percentage basis. The Colorado 2020 279,539 (765) -0.27% Municipal League gives us an estimate on this figure.

400,000 350,000 300,000 250,000

200,000 CPI 150,000 Actual / 100,000 Budget 50,000 - 2016 2017 2018 2019 2020

State Road and Bridge Fund: Year Revenues $ Change % Change The State of Colorado requires that counties distribute 2016 72,890 one-half of the county road and bridge mill levy 2017 85,946 13,056 17.91% proceeds it collects to the municipalities in which it was 2018 132,551 46,605 54.23% collected based on that municipalities valuation. 2019 76,167 (56,384) -42.54% The growth of this revenue, in part, lies with Weld 2020 232,086 155,919 204.71% County because they set the millage rate that it is based upon. We use trend analysis to predict the revenue.

250,000 CPI 200,000 Actual / Budget 150,000

100,000

50,000

- 2016 2017 2018 2019 2020

41 CITY OF FORT LUPTON REVENUE ASSUMPTIONS BUDGET YEAR 2020

Bulk Water Sales: Year Revenues $ Change % Change This is revenue is generated from industries using water 2016 104,001 for construction, oil and gas production or other 2017 73,684 (30,317) -29.15% uses. We currently charge $10.50 per 1,000 gallons used. 2018 37,851 (35,833) -48.63% We are using the trend analysis to forecast this revenue as 2019 40,000 2,149 5.68% well as knowledge of customers future needs. 2020 40,000 - 0.00%

1,200,000 CPI 1,000,000 Actual / Budget

800,000

600,000

400,000

200,000

- 2016 2017 2018 2019 2020

State/Federal Grants: Year Revenues $ Change % Change Grants are applied for on a yearly basis for large projects 2016 1,145,415 and require matching funds from the City of 60%. 2017 994,013 (151,402) -13.22% The budget for 2018 is based on grants applied for 2018 927,198 (66,815) -6.72% from the State of Colorado's Department of Local Affairs 2019 1,108,000 180,802 19.50% and Colorado Department of Transportation. 2020 20,300 (1,087,700) -98.17%

1,200,0001,400,000 CPI 1,200,000 1,000,000 Actual / Budget 1,000,000 800,000 800,000 600,000 600,000 400,000 400,000

200,000

- 2016 2017 2018 2019 2020

42 CITY OF FORT LUPTON REVENUE ASSUMPTIONS BUDGET YEAR 2020

High Plains Library District Contributions: Year Revenues $ Change % Change The amount of contribution from High Plains Library 2016 2,939,712 District comes is a percentage of property tax that they 2017 2,276,654 (663,058) 0.00% receive. They give us the amount for next years budget. 2018 1,784,646 (492,008) -21.61% 2019 2,736,285 951,639 53.32% 2019 3,439,506 703,221 25.70%

1,200,0004,000,0001,400,000 CPI 1,200,0003,500,000 1,000,000 Actual / Budget 3,000,000 1,000,000 800,000 2,500,000 800,000 2,000,000 600,000 600,000 1,500,000 400,000 400,000 1,000,000 200,000 500,000200,000

- 20162018 2017 20182019 2019 20202020

Capital Contributions: Year Revenues $ Change % Change Capital Contributions occur when a privat individual or 2016 188,229 entity want a particular project and are willing to help fund 2017 302,257 114,028 0.00% it. We have a major project planned in 2018 that will be 2018 141,243 (161,014) -53.27% funded through capital contributions. 2019 588,750 447,507 316.84% 2019 - (588,750) -100.00%

2,500,000 CPI

2,000,000 Actual / Budget

1,500,000

1,000,000

500,000

- 2016 2017 2018 2019 2020

43 2020 Projected Revenue Sales Tax 22.49% Property Tax 25.29% Specific Ownership "B" Tax 1.06% Other 17.71% Tobacco Tax 0.05% Sales Tax 22.49% Severance Tax 0.35% Lottery Proceeds 0.27% High Plains Use Tax 1.18% Contributions 12.16% Building Permits 0.42% Fines & Forfeits 0.98% State/Federal Property Tax 25.29% Grants 0.07% Franchise Fees 1.40% Water Sales 9.52% Bulk Water Sewer Sales 5.09% Sales 0.14% Water Sales Highway Users Tax 0.99% State Road & Bridge 0.82% 9.52% State Road & Bridge 0.82% Bulk Water Sales 0.14% Highway Users Tax 0.99% Tobacco Tax 0.05% State/Federal Grants 0.07% Specific Ownership Franchise Fees 1.40% "B" Tax 1.06% High Plains Contributions 12.16% Severance Tax 0.35% Other 17.71% Building Permits 0.42% Lottery Proceeds Fines & Forfeits 0.98% 0.27% Use Tax 1.18%

Sewer Sales 5.09%

44 Budget Unit Summary

AGENCY/DEPARTMENT NAME: General Fund

BUDGET TITLE & NUMBER: 100 - Summary

DEPARTMENT DESCRIPTION: Summary of all activities related to the General Fund.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 4,126,768 4,696,614 4,689,926 5,212,883 Supplies 302,686 382,350 363,404 433,150 Purchased Services 1,446,855 1,997,725 2,061,777 2,281,070 Fixed Cost 1,233,266 544,924 582,212 689,958 Capital Outlay 225,802 3,727,880 3,487,171 2,503,300 Gross City Cost 7,335,376 11,349,493 11,184,490 11,120,361 Internal Transfers Out 102,537 237,468 237,468 233,923 Revenue (9,904,145) (12,334,398) (12,206,944) (11,131,321) Net City Cost (2,466,232) (747,437) (784,986) 222,963 54.38 56.04 56.04 59.33 Budgeted Positions

SUMMARY OF CHANGES: See individual budget units for details.

OBJECTIVES: See individual budget units.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (city support) $ (315.01) $ (100.27) $ 28.48

Finance Recommendation: See individual budget units.

Council Action: See individual budget units.

45 SUMMARY GENERAL FUND BUDGET SUMMARY 2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget Taxes and Assessments 6,028,620 7,215,800 7,087,482 8,561,853 8,856,206 Licenses and Permits 227,352 159,500 239,367 223,482 169,000 Intergovernmental 1,642,536 3,204,529 365,959 1,327,572 754,365 Charges for Services 607,516 569,419 490,760 666,393 644,700 Fines and Forfeits 217,401 226,650 204,804 232,600 269,050 Interest Income 11,392 4,500 23,216 21,000 21,000 Private Contributions 31,224 20,000 39,661 23,385 25,000 Other 1,138,104 934,000 1,078,261 1,150,659 392,000 Beginning Reserves 3,936,009 3,965,917 6,402,241 6,402,241 7,187,227 Total Revenues 13,840,155 16,300,315 15,931,749 18,609,185 18,318,548

Personnel 4,126,768 4,696,614 2,879,599 4,689,926 5,212,883 Supplies 302,686 382,350 174,324 363,404 433,150 Purchased Services 1,446,855 1,997,725 964,994 2,061,777 2,281,070 Fixed Costs 1,233,266 544,924 356,101 582,212 689,958 Capital Outlay 225,802 3,727,880 2,106,068 3,487,171 2,503,300 Internal Transfer 102,537 237,468 108,918 237,468 233,923 Reserves 6,402,241 4,713,354 9,341,746 7,187,227 6,964,264 Gross City Cost 13,840,155 16,300,315 15,931,749 18,609,185 18,318,548

Revenue Analysis Taxes and Assessments 48.3% Licenses and Permits Intergov0.9% Beginning 10.9% Charges for Reserves Services 39.2% Fines and 3.5% Forfeits Other 1.5% 2.1%

Expenditure Analysis

Personnel Reserves 28.5% 38.0%

Purchased Internal Transfer Services 1.3% 12.5% Supplies Capital Outlay 2.4% 13.7% Fixed Costs 3.8%

46 REVENUE GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 311000 Real Property Taxes-City 2,882,547 3,073,924 4,758,597 3,073,924 5,161,434 311001 Property Tax - Oil & Gas - 1,777,976 - 1,777,976 - 311220 Specific Ownership "B" 310,010 160,000 238,689 358,000 300,000 311225 Motor Vehicle 34,534 35,000 20,986 35,000 35,000 311200 Sales Tax Revenue 2,491,404 2,012,900 1,884,572 3,140,953 3,203,772 311201 Sales Tax Rebate (31,446) (24,000) (2,801) (24,000) (24,000) 311350 Tobacco Products 14,018 15,000 7,379 15,000 15,000 333100 State & Federal Grants 800,000 2,631,737 - 555,000 - 341145 Public Service Gas Franchise 71,686 72,000 53,217 72,000 72,000 341150 U.S. West Telephone Tax 3,056 4,800 868 4,800 4,500 341155 CATV Permit Fees 58,899 60,000 28,905 60,000 60,000 341160 United Power Electric Franchise 327,699 260,000 177,383 260,000 260,000 321000 Liquor Licenses 5,378 5,000 1,550 5,000 5,000 321050 Professional & Occupational Licenses 36,548 27,000 31,480 31,480 30,000 321060 Solicitors Licenses 450 1,000 300 500 500 321100 Amusement & Dance License 100 - - - - 321150 Sales Tax License 7,175 6,500 7,925 7,575 7,500 321155 Adjustments to Business Licenses - - (25) - - 321900 Misc License Revenue 817 - 250 25 - 331000 Severance Tax 140,200 100,000 - 273,782 100,000 324050 Right-of-way Permit 6,320 - 10,393 8,033 6,000 361600 Interest Earned 11,392 4,500 23,216 21,000 21,000 341170 Oil Royalties 920,394 350,000 382,467 450,000 350,000 331010 Mineral Lease Income 72,771 70,000 - 87,879 72,000 382020 Donations Private 9,838 - 11,481 705 - 380000 Misc Revenue 42,502 30,000 29,224 30,000 20,000 347361 Misc Revenue - Calendars - - 30 - - 381600 Insurance Recoveries 56,552 - 59,314 59,314 - 380406 Flex Plan Forfeitures - - 2,235 2,500 - 381405 Pension Forfeitures 14,337 - 16,145 18,000 20,000 Total General Revenues 8,287,179 10,673,337 7,743,781 10,324,446 9,719,706

380000 Trapper Days Misc Revenue 827 - - - - 380010 Trapper Days Booth Rental - - 4,335 - - 382030 Donation-Fireworks Celebration 20,510 20,000 25,500 20,000 - Total Legislative Revenue 21,337 20,000 29,835 20,000 -

347235 Winterfest Revenue - - - - 3,000 382030 Donation - Events - - - - 25,000 Total Community Events Revenue - - - - 28,000

341265 Court Reports 5 - - - - 351750 Code Enforcement Violations 2,575 1,000 1,141 1,500 1,000 352000 Court Costs & Warrant Fees 14,478 15,000 18,263 17,000 20,000 352050 Stay Of Execution Fee 3,474 6,000 3,819 6,000 5,000 352100 Contempt Charges - 50 200 200 50 352150 Miscellaneous Court Fees 9,241 8,000 9,743 9,200 12,000 352300 Outstanding Judgments, Warrants & Defaults 1,592 2,000 1,462 2,000 2,000 352250 Victim Compensation Fee 6,900 8,500 6,266 8,500 8,500 352350 Court Diversion Program 6,911 8,500 6,235 8,500 8,500 352450 Criminal Fines 2,479 2,100 4,152 4,200 4,000 352600 Court Fines Donated 2,013 2,000 - 2,000 2,000 352700 Traffic Fines 153,996 165,000 141,043 165,000 190,000 Total Municipal Court Revenue 203,665 218,150 192,324 224,100 253,050

392500 Internal Technology Revenue 13,621 - - - - Total Internal Technology Revenue 13,621 - - - -

342130 Clearance Letter 45 200 30 200 200 342140 Fingerprinting 2,033 200 80 200 - 342110 VIN Inspect 700 1,000 430 1,000 500 342160 Other Police Revenue 12,256 8,200 69,334 69,333 115,000

47 REVENUE GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 332170 State Police Training Revenue 5,466 5,000 - 5,000 5,000 382050 Donation - National Night Out 50 - 180 180 - 352370 Criminal Registration Fees 1,605 1,600 1,425 1,600 1,600 333170 State Grants-Public Safety 8,978 5,000 6,794 5,000 7,800 333172 State/Federal Grants - Leaf 18,684 20,000 4,872 20,000 12,500 351500 Police Equipment Fee 13,741 8,500 12,479 8,500 16,000 380903 Evidence/Property Found Rev 66 - 95 95 - Total Community Police Revenue 63,625 49,700 95,718 111,108 158,600

322000 Animal Licenses 1,242 - 138 138 - 351600 Animal Impound 2,075 1,500 1,520 1,600 2,200 351650 Animal Boarding 3,555 2,500 3,120 3,500 3,500 382055 Donations - Childrens Fund - - 2,500 2,500 - Total Community Service Revenue 6,872 4,000 7,278 7,738 5,700

322010 Backyard Chickens/Bees Permits 180 - 120 120 - 343250 Property Clean Up 631 2,000 - 2,000 2,000

Total Code Enforcement Revenue 811 2,000 120 2,120 2,000

345210 Building Permits 169,044 120,000 187,236 170,611 120,000 345000 Electrical Permits 3,157 18,203 9,166 18,203 10,000 345100 Mechanical Permits 2,292 12,135 6,283 12,135 5,000 345150 Plumbing Permits 3,437 18,203 9,684 18,203 10,000 Total Building Inspection Revenue 177,930 168,541 212,369 219,152 145,000

311250 Use Taxes 341,572 180,000 187,438 200,000 180,000 345205 Other Construction Permits 100 - - - - 343260 Plan Checking Fees 72,506 78,878 104,208 110,000 70,000 345400 Development Fee-General Fund 31,407 30,000 17,188 30,000 25,000 333110 Other Grant Income 80,000 - - - - 333120 Historical Grant Income 15,112 - - - 21,000 Total Community Development Revenue 540,698 288,878 308,833 340,000 296,000

342500 Records Search 162 - 5 5 200 342510 Reports 1,171 - 1,168 1,200 1,500 Total Police Records Revenue 1,333 - 1,172 1,205 1,700

380251 Public Works Revenue 5,405 - 2,414 2,414 - Total Public Works Shop Revenue 5,405 - 2,414 2,414 -

332100 Highway Users Tax 345,315 273,792 223,223 280,304 279,539 332120 State Hwy 52/85 Maintenance 9,440 9,000 9,440 9,440 9,440 332130 County Road & Bridge Taxes 132,551 75,000 114,251 76,167 232,086 381000 Capital Contributions 90,000 552,000 588,750 588,750 - Total Streets Revenue 577,306 909,792 935,664 954,661 521,065

347040 General Fund Facility Rentals 4,365 - - - - Total Facilities Revenue 4,365 - - - -

347040 Facility Rentals - - - - 500 Total Parks Revenue - - - - 500

Unassigned Fund Balances 390400 Unappropriated Reserves 1,857,467 2,689,021 2,708,960 2,708,960 5,526,655 391200 Res 98-035 Emergency Reserves 812,721 580,361 990,415 990,415 782,914 Restricted Fund Balances 390200 TABOR Reserve 243,816 253,361 297,124 297,124 366,208 390120 Evidence/Property Found Reserve 7,579 7,580 7,646 7,646 7,741 390270 Childrens Fund 15,039 12,539 25,941 25,941 23,441 Committed Reserves 391300 Victims Comp Reserve 124,208 127,708 130,786 130,786 134,286 390260 Police Equipment Reserve 22,018 15,518 32,052 32,052 18,552

48 REVENUE GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 390280 Court Surcharge Reserve 11,945 15,445 18,856 18,856 22,356 Assigned Reserves 390300 Fireworks Celebration Reserve 7,500 7,500 - - - 390290 Boys & Girls Club Reserve 201,884 251,884 255,074 255,074 305,074 390450 Subsequent Yrs Bud Exp>Rev 631,831 - 1,935,387 1,935,387 - 390250 IT Equipment Reserve - 5,000 - - - Total Reserves 3,936,009 3,965,917 6,402,241 6,402,241 7,187,227

Total 13,840,155 16,300,315 15,931,749 18,609,185 18,318,548

BUDGET SUMMARY Taxes and Assessments 6,028,620 7,215,800 7,087,482 8,561,853 8,856,206 Licenses and Permits 227,352 159,500 239,367 223,482 169,000 Intergovernmental 1,642,536 3,204,529 365,959 1,327,572 754,365 Charges for Services 607,516 569,419 490,760 666,393 644,700 Fines and Forfeits 217,401 226,650 204,804 232,600 269,050 Interest Income 11,392 4,500 23,216 21,000 21,000 Private Contributions 31,224 20,000 39,661 23,385 25,000 Other 1,138,104 934,000 1,078,261 1,150,659 392,000 Beginning Reserves 3,936,009 3,965,917 6,402,241 6,402,241 7,187,227 Total Revenues 13,840,155 16,300,315 15,931,749 18,609,185 18,318,548

49 FUND EXPENDITURES SUMMARY GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 3,073,962 3,546,285 2,200,518 3,510,341 3,951,762 511050 Overtime 106,680 93,050 75,194 112,820 93,050 512750 Police Security 1,555 1,500 2,414 1,543 1,500 511100 FICA 119,270 145,997 84,214 145,249 157,769 511150 Medicare 43,859 52,837 31,572 52,177 58,716 512550 Retirement 4% 76,994 87,153 55,150 88,486 96,821 512600 Retirement 9.7% 111,091 124,809 82,525 124,809 145,722 512650 FPPA Disability 26,845 33,751 24,193 33,751 42,697 512400 Vision Insurance 5,547 5,089 2,490 5,089 5,102 512200 Health Insurance 428,490 462,609 237,506 496,397 538,789 512700 Flex Plan 125 6,297 - 1,312 2,000 - 512300 Dental Insurance 32,354 33,480 16,681 33,480 34,927 512500 Life & AD&D Insurance 10,581 12,047 6,140 12,047 10,234 511200 Workers Compensation Insurance 61,686 72,215 46,689 45,945 48,089 512100 Unemployment Insurance 8,931 10,767 6,449 10,767 11,984 512850 Long Term Disability 8,860 10,825 6,159 10,825 11,521 512900 Employee Assistance Program 3,766 4,200 391 4,200 4,200 Total Personnel 4,126,768 4,696,614 2,879,599 4,689,926 5,212,883

520100 General Supplies 66,957 79,800 40,535 80,340 92,250 520200 Office Supplies 17,897 15,000 7,954 17,300 24,800 531070 Police Equipment 3,707 15,000 5,871 15,000 22,000 520400 Chemicals 5,257 10,000 3,793 6,502 10,000 520500 Seed, Sodd & Trees 4,748 10,000 4,134 5,910 10,000 520800 Fuel & Oil 60,275 71,450 32,270 68,425 69,850 533100 Uniforms 36,892 35,600 20,908 38,390 41,750 531050 Equipment <$5000 106,952 145,500 58,859 131,537 162,500 Total Supplies 302,686 382,350 174,324 363,404 433,150

530600 Contractual Services 649,181 915,675 495,060 887,940 951,960 530100 Advertising - 4,000 - 500 4,500 530800 Dues & Subscriptions 37,211 49,350 39,056 47,595 52,750 531100 Fees/Permits/Licenses 3,450 6,000 2,908 5,864 8,500 570300 Bank Charges 9,771 2,000 7,973 11,800 16,000 533200 Utilities - Electrical 121,255 123,300 66,118 123,300 138,300 533300 Utilities - Gas 10,407 13,000 7,889 13,285 17,500 533400 Utilities - Water & Sewer 42,350 41,500 36,135 41,500 71,300 532900 Telephone Exp. 58,260 53,750 39,671 55,896 62,850 531800 Postage 6,842 8,300 3,377 8,025 9,850 531000 Engineering Services - 25,000 99 25,000 25,000 531200 Legal Fees 75,785 94,200 36,911 94,200 114,200 530200 Auditor Fees 33,900 40,000 49,850 49,850 42,060 531400 Municipal Judge 18,808 20,000 10,500 20,000 19,000 531600 Plans & Studies 47,300 75,000 - 175,000 209,000 532000 Printing 1,443 2,150 - - 2,650 532100 Professional Services 89,665 180,000 22,275 180,000 160,000 532200 Ads & Public Notices 4,925 9,300 5,325 7,565 8,100 531300 Marketing & Promotions 7,269 15,000 1,375 3,000 18,500 532300 Recruitment 9,255 10,000 7,314 10,000 12,500 531900 Pre-Employment Screenings 8,566 10,000 4,942 10,000 10,000 532400 Repairs & Maintenance - Equipment 42,533 46,000 23,537 40,040 61,000 532500 Repairs & Maintenance - Facilities 15,827 28,700 17,743 38,174 33,700 532600 Repairs & Maintenance - Grounds - - 1,342 2,300 5,000 532650 Repairs & Maintenance - Streets 9,162 20,000 2,136 20,013 20,000 532700 Repairs & Maintenance - Vehicle 60,699 50,350 30,268 47,939 52,350 533000 Travel & Meetings 22,569 40,200 14,733 38,400 42,800 532800 Staff Development 56,682 94,450 36,647 84,091 83,200 532850 Safety Committee - 2,000 - 2,000 10,000 570900 Educational Assistance 2,335 15,000 - 15,000 15,000 530400 Boarding Prison 456 1,000 196 1,000 1,000 553890 Childrens Fund Expenditures 949 2,500 1,613 2,500 2,500 Total Purchased Services 1,446,855 1,997,725 964,994 2,061,777 2,281,070

50 FUND EXPENDITURES SUMMARY GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 550100 Appreciation 3,323 8,000 3,004 8,000 8,000 550300 Boards & Commission Expenditures 106 2,200 10 200 2,200 550600 Cash Over & Short 191 - (26) - - 550900 Clean Up Days 25,723 30,000 12,252 30,000 28,000 551600 County Tax Collection 29,622 35,000 44,189 45,000 45,000 551800 Donations 127,031 126,690 25,163 126,985 132,028 551900 Economic Development 18,463 70,000 4,486 50,000 70,000 552000 Upstate Colorado 5,500 10,000 10,000 10,000 10,000 552100 Elections - 10,250 - - 10,250 552200 Finance Charges 233 600 123 605 500 552300 Fireworks Celebration 15,743 16,500 16,500 16,500 16,500 552350 4th of July Expenditures 23,858 46,500 42,611 46,500 26,000 552400 History Pres. Board 1,022 1,300 305 1,300 1,500 552500 Insect Control 3,857 4,500 650 6,500 22,000 552600 Insurance-Cirsa 92,470 87,184 141,935 141,935 151,080 552800 Insurance Claims - CIRSA 5,506 12,000 3,350 12,000 12,000 552810 Insurance Misc 273 2,000 - 2,000 5,000 552900 Juvenile Probation Program - 5,000 485 5,000 5,000 551650 Juror or Witness Fee 90 100 5 100 100 551670 OJW & Default Clearances 795 2,000 - 2,000 2,000 553000 Leases & Rentals 10,962 15,300 7,469 14,302 21,800 553500 Misc Expenditures 810,283 12,000 3,736 12,308 22,000 553700 Ordinance & Codes - - - - 5,000 553800 Police Programs 1,902 7,500 15,212 7,500 7,500 554080 Programs - Winterfest - - - - 4,000 554100 R.R. Park Lease 2,768 2,800 2,852 5,652 5,000 554150 School Crossing Guard 9,053 11,000 7,969 7,969 10,000 554500 Trappers Day 17,246 - 1,822 - 21,500 554600 Victim Compensation Fee 323 5,000 - 5,000 5,000 553750 Programs - Historical Grant 29 - - - 21,000 553850 CRLEP Grant 18,333 18,000 4,152 18,000 10,000 553870 Click-it Grant State 8,559 3,500 7,849 6,856 10,000 Total Fixed Costs 1,233,266 544,924 356,101 582,212 689,958

550500 Capital Lease 4,460 15,000 - 15,000 15,000 575000 Capital Projects 221,342 3,712,880 2,106,068 3,472,171 2,488,300 Total Capital Outlay 225,802 3,727,880 2,106,068 3,487,171 2,503,300

Unassigned Fund Balances 100-1800-590400 Fund Balance Reserve 2,708,960 3,117,137 8,061,353 5,526,655 5,341,949 100-1800-590900 Res 98-35 Emergency Reserves 990,415 707,511 453,676 782,914 778,425 Restricted Fund Balances 100-1800-590200 Emergency (TABOR) Reserve 297,124 370,032 285,885 366,208 333,940 100-1800-590120 Evidence/Property Found Reserve 7,646 7,580 7,740 7,741 7,741 100-1800-590270 Childrens Fund 25,941 12,539 24,328 23,441 20,941 Committed Reserves 100-1800-591300 Victim Comp Reserve 130,786 136,208 137,052 134,286 137,786 100-1800-590260 Police Equipment Reserve 32,052 24,018 29,531 18,552 12,552 100-1800-590280 Court Surcharge Reserve 18,856 18,945 24,607 22,356 25,856 Assigned Reserves 100-1800-590300 Fireworks Reserve - 7,500 7,500 - - 100-1800-590290 Boys & Girls Club Reserve 255,074 301,884 305,074 305,074 305,074 100-1800-590450 Subsequent Year Budget Exp > Rev 1,935,387 - - - - 100-1800-590250 IT Equipment Reserve - 10,000 5,000 - - Total Reserves 6,402,241 4,713,354 9,341,746 7,187,227 6,964,264

100-1800-592000 GF Transfers Out 102,537 237,468 108,918 237,468 233,923 Total Transfers 102,537 237,468 108,918 237,468 233,923

TOTAL 13,840,155 16,300,315 15,931,749 18,609,185 18,318,548

51 FUND EXPENDITURES SUMMARY GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget BUDGET SUMMARY 1 Personnel 4,126,768 4,696,614 2,879,599 4,689,926 5,212,883 2 Supplies 302,686 382,350 174,324 363,404 433,150 3 Purchased Services 1,446,855 1,997,725 964,994 2,061,777 2,281,070 4 Fixed Costs 1,233,266 544,924 356,101 582,212 689,958 5 Capital Outlay 225,802 3,727,880 2,106,068 3,487,171 2,503,300 6 Transfers 102,537 237,468 108,918 237,468 233,923 7 Reserves 6,402,241 4,713,354 9,341,746 7,187,227 6,964,264 Gross City Cost 13,840,155 16,300,315 15,931,749 18,609,185 18,318,548

52 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Legislative

BUDGET TITLE & NUMBER: 100-1000

As the elected body of the citizens, the Council is responsible to consider and make decisions on all matters brought before them; provide guidance and direction to City Staff; serve as liaisons for DEPARTMENT DESCRIPTION: committees and commissions of the City and represent their constituents in all matters relevant to the operation of the City Government.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 76,682 95,915 95,915 92,074 Supplies 1,359 3,800 1,700 3,800 Purchased Services 22,649 46,100 18,600 41,500 Fixed Cost 212,660 227,690 225,985 173,028 Gross City Cost 313,350 373,505 342,200 310,402 Revenue 21,337 20,000 20,000 0 Net City Cost 292,013 353,505 322,200 310,402 Budgeted Positions 0.15 0.15 0.15 0

The following budget amounts changed by more than 10% from 2019: Donations - Events, Unemployment Insurance, Health Insurance Expense, Dental Insurance Expense, Vision Insurance Expense, SUMMARY OF CHANGES: Postage, Public Notices, Staff Development, Telephone, Fireworks Celebration, 4th of July Expenditures. Ordinances & Codes had no budgeted amount in 2019 and has $5,000 budgeted in 2020.

To maintain the infrastructure of the City to the best of our ability within OBJECTIVES: financial constraints of the budget. To plan and direct the affairs of the City according to agreed development programs.

PERFORMANCE MEASURES

2018 2019 2020 Projected Actual Estimated Efficiency Measures

Per Capita Cost (City Support) $ 37.30 $ 41.15 $ 39.65

Finance Recommendation: Approve as requested.

Council Action:

53 LEGISLATIVE GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

380000 Trapper Days Misc Revenue 827 - - - - 380010 Trapper Days Booth Rental - - 4,335 - - 382030 Donation - Events 20,510 20,000 25,500 20,000 -

Total Legislative Revenue 21,337 20,000 29,835 20,000 -

REVENUE SUMMARY Private Contributions 21,337 20,000 29,835 20,000 - Total Revenues 21,337 20,000 29,835 20,000 -

54 LEGISLATIVE GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries& Wages 51,166 69,409 28,405 69,409 64,200 511100 FICA 2,806 4,307 1,550 4,307 3,984 511150 Medicare 656 1,011 363 1,011 935 512100 Unemployment Insurance 2 16 0 16 - 512200 Health Insurance Expense 19,371 18,922 10,707 18,922 21,300 512300 Dental Insurance Expense 2,265 1,926 786 1,926 1,417 512400 Vision Insurance Expense 415 324 133 324 238 512550 Retirement 4% - - - - - Total Personnel 76,682 95,915 41,944 95,915 92,074

520100 General Supplies 1,379 1,200 768 900 1,200 520200 Office Supplies 81 1,000 51 300 1,000 520800 Fuel & Oil - 100 - - 100 531050 Equip <$5000 (100) 1,500 - 500 1,500 Total Supplies 1,359 3,800 819 1,700 3,800

530100 Advertising - 4,000 - 500 4,000 530600 Services 2,881 3,000 21 500 3,000 530800 Dues & Subscriptions 6,603 6,500 5,771 6,500 7,000 531300 Marketing & Promo 7,269 15,000 1,375 3,000 15,000 531800 Postage 395 800 162 500 1,000 532200 Ads & Public Notices 1,001 4,000 1,431 2,000 2,500 532800 Staff Development 230 8,000 528 1,000 2,500 532900 Telephone Exp. 3,785 2,300 2,393 2,800 4,000 533000 Travel & Meetings 485 2,500 973 1,800 2,500 Total Purchased Services 22,649 46,100 12,653 18,600 41,500

550100 Appreciation 3,059 6,000 2,203 6,000 6,000 550300 Boards & Commissions - 2,000 - - 2,000 550900 Clean Up Days 25,723 30,000 12,252 30,000 28,000 551800 Donations - - - - - Donations - Misc 2,370 7,500 1,500 7,500 7,500 Donations - Food Bank 6,000 6,000 6,000 6,000 6,000 Donations - Ft Lupton Sr Advisory 2,500 3,000 3,000 3,000 3,000 Donations - Have a Heart 690 690 690 690 690 Donations - SBDC 5,000 - - Donations - First United Methodist Ch 1,000 1,200 1,200 1,200 1,300 Donations - Boys & Girls Club 100,000 100,000 100,000 100,000 Donations - Jacobs Golf Tourn 1,200 2,000 2,000 2,000 2,000 Donations - Ft. Lupton Chamber Golf T 1,080 1,300 1,440 1,300 1,500 Donations - Annual Banquet 653 500 795 795 1,500 Donations - A Woman's Place 4,038 - 4,038 - 4,038 Donations - Vets Working From Home 1,500 2,000 2,000 2,000 2,000 Donations - Hope at Miracle House 1,000 2,500 2,500 2,500 2,500 552300 Fireworks Celebration 15,743 16,500 16,500 16,500 - 552350 4th of July Exp 23,858 46,500 42,611 46,500 - 553700 Ordinance & Codes - - - - 5,000

55 LEGISLATIVE GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 554500 Trappers Day 17,246 - 1,822 - - Total Fixed Costs 212,660 227,690 100,550 225,985 173,028

TOTAL 313,350 373,505 155,966 342,200 310,402

BUDGET SUMMARY Personnel 76,682 95,915 41,944 95,915 92,074 Supplies 1,359 3,800 819 1,700 3,800 Purchased Services 22,649 46,100 12,653 18,600 41,500 Fixed Costs 212,660 227,690 100,550 225,985 173,028 Gross City Cost 313,350 373,505 155,966 342,200 310,402

56 Budget Unit Summary

AGENCY/DEPARTMENT NAME: City Administration

BUDGET TITLE & NUMBER: 100-1100

The City Administration department is responsible for the proper administration and execution of all affairs of the City including enforcing the laws and ordinances of the City; recruiting and maintaining an effective work force; monitoring the development and submittal of the annual budget; ensuring the budget's administration after adoption; establishing an effective reporting system for the financial records; exercising supervision and control over all DEPARTMENT DESCRIPTION: departments including creation of departments, enhancements to departments, consolidation of departments, and abolishing department functions or activities; proactively recruiting and strengthening local business and industry to provide job opportunities which will increase the City’s tax base; providing engineering, architectural, maintenance, and construction services required by the City; and managing growth in an effective manner.

Actual Last Budgeted Projected Requested Resources Year Current Year Current Year Next Year Personnel Services 262,937 289,047 289,047 315,133 Supplies 1,621 3,150 3,150 3,450 Purchased Services 28,741 115,350 95,350 120,350 Fixed Cost 264 2,000 2,000 2,000 Gross City Cost 293,564 409,547 389,547 440,933 Net City Cost 293,564 409,547 389,547 440,933 Budgeted Positions 2 2 2 2

The following budget amounts changed by more than 10% from 2019: SUMMARY OF CHANGES: Health Insurance Expense, Life & AD&D Insurance, Contractual Services.

Pursue retailers to locate to the community that provide the citizenry places to shop without leaving the boundaries of the city. Oil/Gas has been the industry that kept the city moving forward and we will continue to support responsible growth in the sector. Other industries have begun to move in, creating better diversification for the city and OBJECTIVES: has allowed focus to shift towards housing needs. Additional housing will in effect help bring retailers. We will also work to create a place that channels communication to the public for city and community organizations, essentially creating a collective communications hub to better present the city as whole.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Net Retailers Added(Ceased) 59 138 157 Per Capita Cost (City Support) $ 37.50 $ 49.76 $ 56.32

Finance Recommendation: Approve as requested.

Council Action:

57 CITY ADMINISTRATION GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 216,841 239,385 153,151 239,385 260,909 511100 FICA 12,399 14,843 9,151 14,843 16,178 511150 Medicare 3,021 3,472 2,140 3,472 3,784 512550 VALIC Retirement 8,685 9,576 6,137 9,576 10,437 512100 Unemployment Insurance 624 719 442 719 784 512200 Health Insurance Expense 18,643 18,388 10,529 18,388 20,364 512300 Dental Insurance Expense 1,528 1,325 773 1,325 1,392 512400 Vision Insurance Expense 257 195 114 195 204 512500 Life & AD&D Insurance Expense 376 377 198 377 297 512850 LTD Insurance Expense 563 767 358 767 784 Total Personnel 262,937 289,047 182,993 289,047 315,133

520100 General Supplies 1,506 1,000 85 1,000 1,000 520200 Office Supplies 83 150 - 150 150 520800 Fuel & Oil 32 - - - 300 531050 Equipment <$5000 - 2,000 - 2,000 2,000 Total Supplies 1,621 3,150 85 3,150 3,450

530600 Services 2,200 35,000 25,250 35,000 40,000 530800 Dues & Subscriptions - 1,600 291 1,600 1,600 532900 Telephone Expense 1,985 2,500 1,226 2,500 2,500 531800 Postage 24 150 1 150 150 532700 Repairs & Maintenance - Vehicles 84 600 4 600 600 533000 Travel & Meetings 3,174 3,500 1,227 3,500 3,500 551900 Economic Development 18,463 70,000 4,486 50,000 70,000 532800 Staff Development 2,810 2,000 - 2,000 2,000 Total Purchased Services 28,741 115,350 32,486 95,350 120,350

550100 Appreciation 264 2,000 801 2,000 2,000 Total Fixed Costs 264 2,000 801 2,000 2,000

TOTAL 293,564 409,547 216,366 389,547 440,933

BUDGET SUMMARY Personnel 262,937 289,047 182,993 289,047 315,133 Supplies 1,621 3,150 85 3,150 3,450 Purchased Services 28,741 115,350 32,486 95,350 120,350 Fixed Costs 264 2,000 801 2,000 2,000 Gross City Cost 293,564 409,547 216,366 389,547 440,933

58 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Administrative Services

BUDGET TITLE & NUMBER: 100-1120

The Administrative Services Department provides customer service and cashier services for all departments of the City, maintains the office DEPARTMENT DESCRIPTION: supply inventory, maintains files in the vault and provides back-up for various departments as necessary.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 104,479 105,827 105,827 113,872 Supplies 9,105 8,500 6,000 15,500 Purchased Services 2,695 7,725 7,700 13,275 Fixed Cost 4,029 4,400 4,400 4,300 Gross City Cost 120,308 126,452 123,927 146,947 Net City Cost 120,308 126,452 123,927 146,947 Budgeted Positions 2 2 2 2

The following budget amounts changed by more than 10% from 2019: SUMMARY OF CHANGES: Dental Insurance Expense, Life & AD&D Insurance, Contractual Services, Staff Development, Finance Charges.

To serve as the City's first contact with the public and assist walk-in customers. This position handles and directs the City's customer base OBJECTIVES: to the appropriate department and/or personnel. The customer base also includes interdepartmental relations by providing support and ordering supplies for all departments.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Counter Tickets 14,157 13,682 13,259 Processed

Per Capita Cost (City Support) $ 14.54 $ 14.98 $ 17.76

Finance Recommendation: Approve as requested.

Council Action:

59 ADMINISTRATIVE SERVICES GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 79,174 80,607 52,121 80,607 86,451 511100 FICA 4,799 4,999 3,199 4,999 5,361 511150 Medicare 1,122 1,170 748 1,170 1,255 512550 VALIC Retirement 3,169 3,225 2,086 3,225 3,459 512100 Unemployment Insurance 232 243 155 243 261 512200 Health Insurance Expense 13,890 13,746 7,906 13,746 15,018 512300 Dental Insurance Expense 1,172 963 654 963 1,279 512400 Vision Insurance Expense 216 159 93 159 167 512500 Life & AD&D Insurance Exp 456 456 240 456 360 512850 LTD Insurance Exp 250 259 159 259 261 Total Personnel 104,479 105,827 67,361 105,827 113,872

520100 General Supplies 3,183 7,000 2,078 3,000 7,000 520200 Office Supplies 5,922 - 2,959 3,000 7,000 531050 Equipment <$5000 - 1,500 - - 1,500 Total Supplies 9,105 8,500 5,037 6,000 15,500

530600 Services 99 2,000 - 4,000 8,000 530800 Dues & Subscriptions - 200 149 200 200 531800 Postage 234 275 185 200 275 532000 Printing - 500 - - 500 532400 Repairs & Maintenance-Equip - 1,000 - 500 1,000 532800 Staff Development 166 1,250 144 600 800 532900 Telephone Expense 2,196 2,000 1,500 2,000 2,000 533000 Travel & Meetings - 500 23 200 500 Total Purchased Services 2,695 7,725 2,000 7,700 13,275

552200 Finance Charges 22 100 17 100 - 553000 Leases & Rentals 3,816 4,300 2,696 4,300 4,300 550600 Cash Over & Short 191 - (26) - - Total Fixed Costs 4,029 4,400 2,687 4,400 4,300

TOTAL 120,308 126,452 77,086 123,927 146,947

BUDGET SUMMARY Personnel 104,479 105,827 67,361 105,827 113,872 Supplies 9,105 8,500 5,037 6,000 15,500 Purchased Services 2,695 7,725 2,000 7,700 13,275 Fixed Costs 4,029 4,400 2,687 4,400 4,300 Gross City Cost 120,308 126,452 77,086 123,927 146,947

60 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Legal Services - Internal

BUDGET TITLE & NUMBER: 100-1170

The Legal Services’ office is the legal advisor to the City of Fort Lupton. The City Attorney’s office represents the City Council, the City’s boards and commissions, and the various City departments. This representation includes researching legal issues and providing legal options (both formal and informal); drafting and reviewing legal DEPARTMENT DESCRIPTION: documents including contract, ordinances and resolutions; and representing the City, officials and employees in judicial and administrative proceedings. The Legal Service’s office also provides prosecution services to the Municipal Court for traffic, criminal and code violations.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Supplies 0 0 0 0 Purchased Services 59,585 77,000 77,000 77,000 Gross City Cost 59,585 77,000 77,000 77,000 Revenue 0 0 0 0 Net City Cost 59,585 77,000 77,000 77,000 Budgeted Positions 0 0 0 0

SUMMARY OF CHANGES: There have been no changes to the budget amounts from 2019 to 2020.

OBJECTIVES: To protect the City’s interests and provide legal advice.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) $ 7.61 $ 9.84 $ 9.84

Finance Recommendation: Approve as requested.

Council Action:

61 CITY ATTORNEY GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 530600 Contractual Services - 2,000 - 2,000 2,000 531200 Legal Fees 59,585 75,000 27,311 75,000 75,000 Total Purchased Services 59,585 77,000 27,311 77,000 77,000

TOTAL 59,585 77,000 27,311 77,000 77,000

BUDGET SUMMARY Purchased Services 59,585 77,000 27,311 77,000 77,000 Gross City Cost 59,585 77,000 27,311 77,000 77,000

62 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Municipal Court

BUDGET TITLE & NUMBER: 100-1200

The Municipal Court is a court of limited jurisdiction where municipal ordinance, criminal and traffic violation cases are heard and handled. The Court provides due process and individual justice in each case and DEPARTMENT DESCRIPTION: ensures that all actions taken in a case are consistent with established laws. The Municipal Court Judges and Prosecuting Attorney are appointed by City Council.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 127,865 150,464 150,464 146,155 Supplies 4,360 8,000 8,300 9,500 Purchased Services 60,123 62,500 72,800 76,500 Fixed Cost 1,208 12,100 12,100 12,100 Gross City Cost 193,555 233,064 243,664 244,255 Revenue 203,665 218,150 224,100 253,050 Net City Cost -10,110 14,914 19,564 -8,795 Budgeted Positions 2.1 1.85 1.85 1.85

The following budget amounts changed by more than 10% from 2019: Court Costs & Warrant Fees, Stay of Execution Fee, Misc Court Fees, SUMMARY OF CHANGES: Criminal Fines, Traffic Fines, Health Insurance Expense, Dental Insurance Expense, Vision Insurance Expense, Life & AD&D Insurance, Office Supplies, Telephone, Bank Charges.

OBJECTIVES: To identify and improve upon public accessibility to the Court.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Cases Closed 1,217 2,184 1,700

$ 159.04 $ 111.57 $ 143.68 Cost per Case Closed 1,865 2,070 2,255 Cash Receipts Processed $ (1.29) $ 2.50 $ (1.12) Per Capita Cost (city support)

Finance Recommendation: Approve as requested.

Council Action:

63 MUNICIPAL COURT GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

341265 Court Reports 5 - - - - 352000 Court Costs, Warrant Fees 14,478 15,000 18,263 17,000 20,000 352050 Stay Of Execution Fee 3,474 6,000 3,819 6,000 5,000 352100 Contempt Charges - 50 200 200 50 352300 Outstanding Judgments, Warrants 1,592 2,000 1,462 2,000 2,000 352150 Miscellaneous Court Fees 9,241 8,000 9,743 9,200 12,000 352250 Victim Compensation Fee 6,900 8,500 6,266 8,500 8,500 352350 Court Diversion Program 6,911 8,500 6,235 8,500 8,500 352700 Traffic Fines 153,996 165,000 141,043 165,000 190,000 352450 Criminal Fines 2,479 2,100 4,152 4,200 4,000 351750 Code Enforcement Violations 2,575 1,000 1,141 1,500 1,000 352600 Court Fines Donated 2,013 2,000 - 2,000 2,000

Total Municipal Court Revenue 203,665 218,150 192,324 224,100 253,050

REVENUE SUMMARY Charges for Services 5 - - - - Fines and Forfeits 203,660 218,150 192,324 224,100 253,050 Total Revenues 203,665 218,150 192,324 224,100 253,050

64 MUNICIPAL COURT GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries& Wages 102,875 121,421 72,968 121,421 121,899 511100 FICA 6,085 7,531 4,341 7,531 7,559 511150 Medicare 1,423 1,762 1,015 1,762 1,769 512550 VALIC Retirement 4,122 4,859 2,926 4,859 4,877 512100 Unemployment Insurance 294 367 210 367 367 512200 Health Insurance Expense 11,436 12,855 5,711 12,855 8,440 512300 Dental Insurance Expense 794 732 355 732 466 512400 Vision Insurance Expense 150 124 60 124 78 512500 Life & AD&D Insurance Exp 365 422 222 422 333 512850 LTD Insurance Exp 321 391 223 391 367 Total Personnel 127,865 150,464 88,030 150,464 146,155

520100 General Supplies 1,423 1,500 143 1,500 1,500 520200 Office Supplies 1,104 1,500 1,985 1,800 3,000 531050 Equipment <$5000 1,833 5,000 771 5,000 5,000 Total Supplies 4,360 8,000 2,899 8,300 9,500

570300 Bank Charges 9,700 1,000 7,848 11,300 15,000 530600 Services 7,889 10,000 1,066 10,000 10,000 530800 Dues & Subscriptions 638 600 14 600 600 532900 Telephone Exp. 2,440 2,500 1,609 2,500 3,000 531800 Postage 398 1,000 394 1,000 1,000 531200 Legal Fees 16,200 19,200 9,600 19,200 19,200 531400 Municipal Judge 18,808 20,000 10,500 20,000 19,000 532500 Repairs & Maintenance - 200 - 200 200 533000 Travel & Meetings 2,024 3,500 2,206 3,500 4,000 532800 Staff Development 1,570 3,500 1,719 3,500 3,500 530400 Boarding Prison 456 1,000 196 1,000 1,000 Total Purchased Services 60,123 62,500 35,150 72,800 76,500

554600 Victim Compensation Fee 323 5,000 - 5,000 5,000 551650 Juror or Witness Fee 90 100 5 100 100 551670 OJW & Default Clearances 795 2,000 - 2,000 2,000 552900 Juvenile Probation Program - 5,000 485 5,000 5,000 Fixed Charges 1,208 12,100 490 12,100 12,100

TOTAL 193,555 233,064 126,569 243,664 244,255

BUDGET SUMMARY Personnel 127,865 150,464 88,030 150,464 146,155 Supplies 4,360 8,000 2,899 8,300 9,500 Purchased Services 60,123 62,500 35,150 72,800 76,500 Fixed Charges 1,208 12,100 490 12,100 12,100 Gross City Cost 193,555 233,064 126,569 243,664 244,255

65 Budget Unit Summary

AGENCY/DEPARTMENT NAME: City Clerk

BUDGET TITLE & NUMBER: 100-1300

Responsible for maintaining the public and permanent records of the City Council and Enterprise Board meetings as well as the adopted ordinances and resolutions; issuing or renewing licenses as provided DEPARTMENT DESCRIPTION: by City ordinances and state laws including publishing notices and holding hearings of determination; serving as Chief Election Officer when City elections are not concurrent with general elections and maintaining the City Cemetery records and maps.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year

Personnel Services 130,724 124,983 85,581 92,683 Supplies 460 2,000 600 2,000 Purchased Services 11,078 16,650 11,300 16,750 Fixed Cost 0 10,250 0 10,250 Gross City Cost 142,262 153,883 97,481 121,683 Net City Cost 142,262 153,883 97,481 121,683 Budgeted Positions 2 1.4 1.4 1

The following budget amounts changed by more than 10% from 2019: Salaries & Wages, FICA, Medicare, Unemployment Insurance, Health SUMMARY OF CHANGES: Insurance Expense, Life & AD&D Insurance. Postage had no budgeted amount in 2019 and has $100 budgeted in 2020.

The City Clerk's Department is scheduled to consider adding additional licenses for Laser Fiche, the document retrieval software. The OBJECTIVES: department will complete the appropriate changes to the Fort Lupton Municipal Code.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures Pages of Minutes Created 127 115 120

Action Memo's Assigned & Maintained 211 205 210 Ordinances Maintained 18 10 15 Resolutions Maintained 65 70 70 Coordination of Burials - Cemetery 49 45 50 Pre-need Grave Space Sales - Cemetery 14 18 20 Renewal/Special Events Licenses 4 5 5 Occupational Licenses Issued 20 19 19 Business Licenses Issued 200 271 300 Per Capita Cost (City Support) $ 18.17 $ 12.45 $ 15.54

Finance Recommendation: Approve as requested.

Council Action:

66 CITY CLERK GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 103,834 99,944 40,374 64,000 68,604 511100 FICA 5,947 6,198 2,193 3,400 4,254 511150 Medicare 1,391 1,450 513 790 995 512100 Unemployment Insurance 288 301 106 301 206 512200 Health Insurance Expense 14,272 13,062 7,521 13,062 14,370 512300 Dental Insurance Expense 1,161 940 549 940 987 512400 Vision Insurance Expense 186 130 76 130 136 512500 Life & AD&D Insurance Exp 266 228 120 228 180 512550 VALIC Retirement 3,144 2,527 1,616 2,527 2,745 512850 LTD Insurance Exp 235 203 125 203 206 Total Personnel 130,724 124,983 53,191 85,581 92,683

520100 General Supplies 306 1,500 41 300 1,500 520200 Office Supplies 154 500 10 300 500 Total Supplies 460 2,000 50 600 2,000

530600 Services 5,667 6,000 4,726 6,000 6,000 530800 Dues & Subscriptions 335 1,800 421 500 1,800 531800 Postage 88 - 26 100 100 532000 Printing 1,443 1,650 - - 1,650 532200 Public Notices 479 1,100 92 200 1,100 532800 Staff Development 963 3,000 1,030 1,500 3,000 532900 Telephone Expense 1,080 1,100 503 1,000 1,100 533000 Travel & Meetings 1,023 2,000 1,116 2,000 2,000 Total Purchased Services 11,078 16,650 7,913 11,300 16,750

552100 Elections - 10,250 - - 10,250 Total Fixed Costs - 10,250 - - 10,250

TOTAL 142,262 153,883 61,155 97,481 121,683

BUDGET SUMMARY Personnel 130,724 124,983 53,191 85,581 92,683 Supplies 460 2,000 50 600 2,000 Purchased Services 11,078 16,650 7,913 11,300 16,750 Fixed Costs - 10,250 - - 10,250 Gross City Cost 142,262 153,883 61,155 97,481 121,683

67 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Human Resources

BUDGET TITLE & NUMBER: 100-1400

Human Resources is responsible for administering and coordinating all phases of personnel management. This office coordinates recruitment efforts including advertising, interviewing, and background checks; develops and administers employee benefits including health, dental, DEPARTMENT DESCRIPTION: vision, life, and long term disability insurance as well as retirement programs; conducts orientation and training for new employees; and ensures that the City personnel practices comply with federal and state law.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 170,213 203,620 203,620 209,635 Supplies 1,808 2,750 3,581 3,750 Purchased Services 59,615 76,700 78,700 82,300 Gross City Cost 231,635 283,070 285,901 295,685 Net City Cost 231,635 283,070 285,901 295,685 Budgeted Positions 1.75 2 2 2

The following budget amounts changed by more than 10% from 2019: Health Insurance Expense, Vision Insurance Expense, Life & AD&D SUMMARY OF CHANGES: Insurance, General Supplies, Office Supplies, Contractual Services, Postage, Recruitment, Staff Development.

To support the City's principles, values, vision and mission by providing employees and applicants with career and personal growth OBJECTIVES: opportunities. To assist departments with recruitment, retention, training, development and administration of benefits.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Number of FTE's 115.48 118.96 122.69

Per FTE Cost $ 2,005.85 $ 2,403.34 $ 2,410.02 Per Capita Cost (City Support) $ 29.59 $ 36.52 $ 37.77

Finance Recommendation: Approve as requested.

Council Action:

68 HUMAN RESOURCES GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 132,396 158,277 91,345 158,277 158,888 511100 FICA 7,052 9,814 4,849 9,814 9,852 511150 Medicare 1,649 2,296 1,134 2,296 2,305 512550 VALIC Retirement 5,288 6,332 3,655 6,332 6,356 512100 Unemployment Insurance 341 475 235 475 478 512200 Health Insurance Expense 20,618 23,322 15,042 23,322 28,740 512300 Dental Insurance Expense 1,785 1,880 1,097 1,880 1,974 512400 Vision Insurance Expense 277 260 114 260 204 512500 Life & AD&D Insurance Exp 380 456 240 456 360 512850 LTD Insurance Exp 426 508 284 508 478 Total Personnel 170,213 203,620 117,995 203,620 209,635

520100 General Supplies 1,431 1,500 2,347 2,331 2,000 520200 Office Supplies 202 750 54 750 750 531050 Equip <5,000 175 500 - 500 1,000 Total Supplies 1,808 2,750 2,401 3,581 3,750

530600 Services 6,604 4,000 478 4,000 4,000 530800 Dues & Subscriptions 22,226 30,000 28,358 30,000 32,000 532900 Telephone Expense 1,175 1,200 716 1,200 1,200 531800 Postage 186 400 107 400 500 532300 Recruitment-Advertisements 9,255 10,000 7,314 10,000 12,500 532400 Repairs & Maintenance - Equip - 100 - 100 100 533000 Travel & Meeting 1,010 2,000 469 2,000 2,000 532800 Staff Development 1,961 4,000 3,814 4,000 5,000 512700 Flex 125 plan 6,297 - 1,312 2,000 - 531900 Backgrounds & Pre-Employment UA 8,566 10,000 4,942 10,000 10,000 570900 Educational Assistance 2,335 15,000 - 15,000 15,000 Total Purchased Services 59,615 76,700 47,511 78,700 82,300

TOTAL 231,635 283,070 167,906 285,901 295,685

BUDGET SUMMARY Personnel 170,213 203,620 117,995 203,620 209,635 Supplies 1,808 2,750 2,401 3,581 3,750 Purchased Services 59,615 76,700 47,511 78,700 82,300 Gross City Cost 231,635 283,070 167,906 285,901 295,685

69 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Internal Technology

BUDGET TITLE & NUMBER: 10-1500

The Internal Technology department provides technology services for all departments within the City of Fort Lupton including but not limited DEPARTMENT DESCRIPTION: to hardware, software, support, and service contracts that are related to the City of Fort Lupton.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 158,647 218,038 220,528 235,166 Supplies 36,395 48,300 48,300 51,600 Purchased Services 246,532 350,200 350,200 330,200 Fixed Cost 3,151 8,000 8,000 15,000 Capital Outlay 26,505 105,000 105,000 207,000 Gross City Cost 471,231 729,538 732,028 838,966 Revenue 13,621 0 0 0 Net City Cost 457,610 729,538 732,028 838,966 Budgeted Positions 1.38 1.88 1.88 2

The following budget amounts changed by more than 10% from 2019: Life & AD&D Insurance, Office Supplies, Professional Services - Digitec, Leases & Rentals - Equipment, Capital Projects. Capital Projects include SUMMARY OF CHANGES: AVI for Council Chambers ($70,000), Microsoft Office Licensing ($40,000), Network Equipment ($35,000), PCI Compliance ($35,000), Security Infrastructure Upgrade ($12,000).

To have our IT infrastructure in a stable state, allowing optimum uptime, OBJECTIVES: allowing staff the availability to the necessary data and allowing for better customer service to the citizens.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures Number of IT Tickets Processed 500 750 850

Per Capita Cost (City Support) $ 58.45 $ 93.50 $ 107.16

Finance Recommendation: Approve as requested.

Council Action:

70 INTERNAL TECHNOLOGY GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 392500 IT Revenue 13,621 - - - - Total 13,621 - - - -

TOTAL 13,621 - - - -

REVENUE SUMMARY Other 13,621 - - - - Total Revenues 13,621 - - - -

71 INTERNAL TECHNOLOGY GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 135,609 180,696 106,229 180,696 194,895 511050 Overtime 288 - 3,890 2,490 - 511100 FICA 8,145 11,204 6,615 11,204 12,085 511150 Medicare 1,905 2,621 1,547 2,621 2,827 512550 VALIC Retirement 4,172 7,228 4,160 7,228 7,797 512100 Unemployment Insurance 394 543 320 543 585 512200 Health Insurance Expense 6,945 13,746 6,748 13,746 15,018 512300 Dental Insurance Expense 473 770 385 770 810 512400 Vision Insurance Expense 167 195 103 195 204 512500 Life & AD&D Insurance Expense 228 456 195 456 360 512850 LTD Insurance Expense 320 579 278 579 585 Total Personnel 158,647 218,038 130,471 220,528 235,166

520100 General Supplies 2,423 2,700 1,976 2,700 2,900 520200 Office Supplies 219 600 - 600 700 531050 Equipment <$5000 33,753 45,000 17,950 45,000 48,000 Total Supplies 36,395 48,300 19,926 48,300 51,600

530600 Software Service Agreements 152,695 190,000 69,055 190,000 190,000 532100 Professional Services 76,557 140,000 22,275 140,000 120,000 532800 Staff Development 12,303 15,000 5,275 15,000 15,000 532900 Telephone 1,945 2,000 1,338 2,000 2,000 530800 Dues & Subscriptions 2,439 1,200 669 1,200 1,200 533000 Travel & Meetings 593 2,000 370 2,000 2,000 Total Purchased Services 246,532 350,200 98,982 350,200 330,200

553000 Leases & Rentals - Equipment 3,151 8,000 2,110 8,000 15,000 Total Fixed Costs 3,151 8,000 2,110 8,000 15,000

550500 Capital Leases 4,460 15,000 - 15,000 15,000 575000 Capital Outlay - - 0 - - 575000 Domain Upgrade 10,000 10,000 575000 Network Equipment 15,546 30,000 14,353 30,000 35,000 575000 Exchange Upgrade 15,000 15,000 575000 Mobile Device Mgmt 6,500 575000 Storage Solution 35,000 35,102 35,000 575000 AVI Council Chambers 70,000 575000 PCI Compliance 35,000 575000 Security Infrastructure Upgrade 12,000 575000 Microsoft Office Licensing 18,387 40,000 Total Capital Outlay 26,505 105,000 67,842 105,000 207,000

TOTAL 471,231 729,538 319,330 732,028 838,966

72 INTERNAL TECHNOLOGY GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget BUDGET SUMMARY Personnel 158,647 218,038 130,471 220,528 235,166 Supplies 36,395 48,300 19,926 48,300 51,600 Purchased Services 246,532 350,200 98,982 350,200 330,200 Fixed Costs 3,151 8,000 2,110 8,000 15,000 Capital Outlay 26,505 105,000 67,842 105,000 207,000 Gross City Cost 471,231 729,538 319,330 732,028 838,966

73 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Finance

BUDGET TITLE & NUMBER: 100-1600

The Finance Department oversees annual budget preparation and administration, annual financial statement preparation, the annual audit, monthly financial reconciliation of bank and general ledger accounts and financial reporting, debt financing and administration, DEPARTMENT DESCRIPTION: accounts receivable billing and administration, payroll preparation and related federal and state reporting, accounts payable and related federal reporting, monthly state sales tax reporting for all City locations and bid preparation for the City.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 343,295 374,048 374,048 396,983 Supplies 11,643 14,000 14,000 16,500 Purchased Services 56,300 80,300 78,050 72,460 Fixed Cost 2,074 5,500 4,500 5,000 Gross City Cost 413,312 473,848 470,598 490,943 Net City Cost 413,312 473,848 470,598 490,943 Budgeted Positions 4.1 4.35 4.35 4.35

The following budget amounts have changed by more than 10% from 2019: Health Insurance Expense, Life & AD&D Insurance, Office SUMMARY OF CHANGES: Supplies, Contractual Services, Equipment < $5,000, Leases & Rentals - Equipment.

Record all financial transaction in order to produce acurate and OBJECTIVES: readable financail statements and more reliable forcasting of revenues and expenditures for budgeting purposes.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

20% Of Cost For Checks $ 22.21 $ 26.42 $ 28.27

Accounts Payable Checks Printed 3,722 3,587 3,473 Payroll Checks/Dir Dep Vchr Printed 4,252 4,320 4,520 Accounts Receivable Invoices Printed 353 371 438 Incoming Wires/ACH/Lockbox Entered 4,524 4,472 4,431 PSN Receipts Processed 11,634 12,320 13,090 Rec Deposits Processed 356 355 354 Library Receipts Processed 50 39 34 Golf Course Receipts Processed 332 332 335 Journal Entries Processed 647 624 615 Per Capita Cost (City Support) $ 52.79 $ 60.11 $ 62.71

Finance Recommendation: Approve as requested.

Council Action:

74 FINANCE ACCOUNTING GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 282,945 307,883 199,778 307,883 332,411 511100 FICA 16,541 19,092 11,972 19,092 20,613 511150 Medicare 3,868 4,467 2,800 4,467 4,824 512550 VALIC Retirement 4.0 11,334 12,318 8,005 12,318 13,299 512100 Unemployment Insurance 799 926 578 926 1,000 512200 Health Insurance Expense 23,667 25,332 10,399 25,332 20,934 512300 Dental Insurance Expense 2,048 1,845 1,043 1,845 1,896 512400 Vision Insurance Expense 356 283 159 283 286 512500 Life & AD&D Insurance Exp 855 913 477 913 720 512850 LTD Insurance Exp 883 989 586 989 1,000 Total Personnel 343,295 374,048 235,797 374,048 396,983

520100 General Supplies 5,803 3,500 1,952 3,500 3,500 520200 Office Supplies 3,222 2,500 493 2,500 3,000 531050 Equipment <$5000 2,617 8,000 2,491 8,000 10,000 Total Supplies 11,643 14,000 4,936 14,000 16,500

530600 Services 7,984 20,000 3,173 10,000 10,000 530800 Dues & Subscriptions 270 1,000 220 500 1,000 570300 Bank Charges 71 1,000 125 500 1,000 532900 Telephone Expense 2,506 2,500 1,643 2,500 2,600 531800 Postage 1,162 1,700 1,042 1,700 1,700 530200 Auditor Fees 33,900 40,000 49,850 49,850 42,060 532200 Ads & Public Notices 3,383 4,000 2,475 4,000 4,000 532400 Repairs & Maintenance - Equip - 1,500 - 1,500 1,500 533000 Travel & Meetings 2,424 3,600 2,098 2,500 3,600 532800 Staff Development 4,600 5,000 1,296 5,000 5,000 Total Purchased Services 56,300 80,300 61,923 78,050 72,460

552200 Finance Charges 76 500 68 500 500 553000 Leases & Rentals 1,997 3,000 1,332 2,000 2,500 553500 Misc Expenditures - 2,000 - 2,000 2,000 Fixed Charges 2,074 5,500 1,399 4,500 5,000

TOTAL 413,312 473,848 304,056 470,598 490,943

BUDGET SUMMARY Personnel 343,295 374,048 235,797 374,048 396,983 Supplies 11,643 14,000 4,936 14,000 16,500 Purchased Services 56,300 80,300 61,923 78,050 72,460 Fixed Charges 2,074 5,500 1,399 4,500 5,000 Gross City Cost 413,312 473,848 304,056 470,598 490,943

75 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Community Events

BUDGET TITLE & NUMBER: 100-1700

Plan community wide events like Independence Day Celebrations, DEPARTMENT DESCRIPTION: Trapper Days, etc. to promote community health and livability. Help provide communication between the applicant and City requirements.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 0 0 0 0 Supplies 0 0 0 2,300 Purchased Services 0 0 0 6,650 Fixed Cost 0 0 0 68,000 Gross City Cost 0 0 0 76,950 Revenue 0 0 0 28,000 Net City Cost 0 0 0 48,950 Budgeted Positions 0 0 0 0

SUMMARY OF CHANGES:

Increase resident participation and pride in their community by OBJECTIVES: providing quality events for all.

PERFORMANCE MEASURES

2018 2019 2020 Projected Actual Estimated Efficiency Measures

Per Capita Cost (City Support) $ - $ - $ 6.25

Finance Recommendation: Approve as requested.

Council Action:

76 COMMUNITY EVENTS GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

347235 Winterfest Revenue - - - - 3,000 382020 Donations Private - - - - - 382030 Donations - Events - - - - 25,000 382050 Donation - Natinal Night Out - - - - -

Total Legislative Revenue - - - - 28,000

REVENUE SUMMARY Charges for Services - - - - 3,000 Private Contributions - - - - 25,000 Total Revenues - - - - 28,000

77 COMMUNITY EVENTS GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 520100 General Supplies - - - - 500 520200 Office Supplies - - - - 300

531050 Equip <$5000 - - - - 1,500 Total Supplies - - - - 2,300

530100 Advertising - - - - 500 530600 Services - - - - - 530800 Dues & Subscriptions - - - - 300 531300 Marketing & Promo - - - - 3,500 531800 Postage - - - - 500 532000 Printing - - - - 500 532200 Ads & Public Notices - - - - - 532800 Staff Development - - - - 400 532900 Telephone Exp. - - - - 600 533000 Travel & Meetings - - - - 350 Total Purchased Services - - - - 6,650

552300 Fireworks Celebration - - - - 16,500 552350 4th of July Exp - - - - 26,000 554010 National Night Out - - - - - 554080 Programs - Winterfest - - - - 4,000 554500 Trappers Day - - - - 21,500 554599 Misc Events - - - - - Total Fixed Costs - - - - 68,000

TOTAL - - - - 76,950

BUDGET SUMMARY Supplies - - - - 2,300 Purchased Services - - - - 6,650 Fixed Costs - - - - 68,000 Gross City Cost - - - - 76,950

78 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Non-Departmental Revenue and Miscellaneous Expense

BUDGET TITLE & NUMBER: 100-1800

The General Fund Miscellaneous Department reports all General Fund DEPARTMENT DESCRIPTION: revenues for the City as well as General Fund expenditures that cannot be categorized into a specific department.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 116,936 76,415 83,933 92,289 Purchased Services 19,885 80,917 84,000 112,000 Fixed Cost 946,843 157,184 218,904 243,080 Capital Outlay 15,253 1,550,000 1,243,000 915,000 Gross City Cost 1,098,917 1,864,516 1,629,837 1,362,369 Transfers Out (102,537) (237,468) (237,468) (233,923) Revenue 8,287,179 10,673,337 10,324,446 9,719,706 Net City Cost (7,085,725) (8,571,353) (8,457,141) (8,123,414) Budgeted Positions 0 0 0 0

The following budget amounts have changed by more than 10% from 2019: Property Tax Revenue, Property Tax - Oil & Gas, Sales Tax Revenue, Specific Ownership B, Professional/Occupational License, Solicitor's License, Sales Tax License, Grants - State/Federal, Interest Earned, Misc Revenue, Workers Compensation, Contractual Services, Safety Committee, County Tax Collection Fee, Insurance - CIRSA Premiums, Insurance Misc, Misc Expenditures, Capital Projects. The SUMMARY OF CHANGES: following accounts had no budgeted amount for 2019: Right-of-Way Permit ($6,000), Pension Forfeitures ($20,000), Health Insurance Expense ($40,000), Legal Fees ($20,000). Capital Projects include Admin Vehicle ($25,000), Financial Report Writer Software ($25,000), Laserfische ($5,000), Misc Projects ($500,000), New City Hall Design & Architecture ($50,000), Recodification Phase I ($10,000), Work for New City Hall ($300,000).

To account for all activities not belonging to a specific department to OBJECTIVES: assure all functions that are necessary to operate the City are attained.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) $ (905.06) $ (1,080.23) $ (1,037.61)

79 Finance Recommendation: Approve as requested.

Council Action:

80 MISCELLANEOUS GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

311000 Real Property Taxes-City 2,882,547 3,073,924 4,758,597 3,073,924 5,161,434 311001 Property Tax - Oil & Gas - 1,777,976 - 1,777,976 - 311220 Specific Ownership "B" 310,010 160,000 238,689 358,000 300,000 311225 Motor Vehicle 34,534 35,000 20,986 35,000 35,000 311200 Sales Tax Revenue 2,491,404 2,012,900 1,884,572 3,140,953 3,203,772 311201 Sales Tax Rebate (31,446) (24,000) (2,801) (24,000) (24,000) 311350 Tobacco Products 14,018 15,000 7,379 15,000 15,000 341145 Public Service Gas Franchise 71,686 72,000 53,217 72,000 72,000 341150 Centurylink Telephone Tax 3,056 4,800 868 4,800 4,500 341155 CATV Permit Fees 58,899 60,000 28,905 60,000 60,000 341160 United Power Electric Franchise 327,699 260,000 177,383 260,000 260,000 321000 Liquor Licenses 5,378 5,000 1,550 5,000 5,000 321050 Professional Licenses 36,548 27,000 31,480 31,480 30,000 321060 Solicitor's License 450 1,000 300 500 500 321150 Sales Tax License 7,175 6,500 7,925 7,575 7,500 321900 Misc License Revenue 817 - 250 25 - 333100 State/Federal Grants 800,000 2,631,737 - 555,000 - 331000 Severance Tax 140,200 100,000 - 273,782 100,000 324050 Right-of-way Permit 6,320 - 10,393 8,033 6,000 361600 Interest Earned 11,392 4,500 23,216 21,000 21,000 341170 Oil Royalties 920,394 350,000 382,467 450,000 350,000 382020 Donations Private 9,838 - 11,481 705 - 380000 Misc Revenue 42,502 30,000 29,224 30,000 20,000 321155 Adjustments to Business Licenses - - (25) - - 331010 Mineral Lease Income 72,771 70,000 - 87,879 72,000 381405 Pension Forfeitures 14,337 - 16,145 18,000 20,000 381600 Insurance Proceeds 56,552 - 59,314 59,314 -

Unassigned Fund Balances 390900 Res 98-035 Emerg Res 812,721 580,361 990,415 990,415 782,914 390400 Unappropriated Reserves 1,857,467 2,689,021 2,708,960 2,708,960 5,526,655 Restricted Fund Balances 390200 Emergency Reserve 243,816 253,361 297,124 297,124 366,208 390120 Evidence/Property Found Res 7,579 7,580 7,646 7,646 7,741

390270 Children's Fund 15,039 12,539 25,941 25,941 23,441 Committed Reserves 390260 Police Equipment Reserve 22,018 15,518 32,052 32,052 18,552 390280 Court Surcharge Reserve 11,945 15,445 18,856 18,856 22,356 391300 Victims Comp Reserve 124,208 127,708 130,786 130,786 134,286 Assigned Reserves 390300 Fireworks Celebration Reserve 7,500 7,500 - - - 390290 Boys & Girls Club Reserve 201,884 251,884 255,074 255,074 305,074 390250 IT Equipment Reserve - 5,000 - - - 390450 Subsequent Yr Bud Exp > Rev 631,831 - 1,935,387 1,935,387 - Total General Revenues 12,223,188 14,639,254 14,146,022 16,726,687 16,906,933

81 MISCELLANEOUS GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget REVENUE SUMMARY Taxes and Assessments 5,687,048 7,035,800 6,900,044 8,361,853 8,676,206 Licenses and Permits 56,786 39,500 51,873 52,613 49,000 Intergovernmental 1,026,989 2,816,737 7,379 931,661 187,000 Charges for Services 1,381,735 746,800 642,840 846,800 746,500 Interest Income 11,392 4,500 23,216 21,000 21,000 Private Contributions 9,838 - 11,481 705 - Other 113,391 30,000 106,949 109,814 40,000 Beginning Reserves 3,936,009 3,965,917 6,402,241 6,402,241 7,187,227 Total Revenues 12,223,188 14,639,254 14,146,022 16,726,687 16,906,933

82 MISCELLANEOUS GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

512200 Health Insurance 51,484 - 16,893 33,788 40,000 512900 Employee Assistance Program 3,766 4,200 391 4,200 4,200 511200 Worker's Comp 61,686 72,215 46,689 45,945 48,089 Total Personnel 116,936 76,415 63,973 83,933 92,289

531100 Fees, Permits & Licenses 172 2,000 191 2,000 2,000 530600 Misc Contract Services 4,398 16,917 1,749 20,000 30,000 531050 Equipment < $5,000 2,207 20,000 - 20,000 20,000 532100 Professional Svcs - Commissions 13,108 40,000 - 40,000 40,000 532850 Safety Training - 2,000 - 2,000 - Total Purchased Services 19,885 80,917 1,940 84,000 112,000

552600 Insurance - CIRSA 92,470 87,184 141,935 141,935 151,080 551600 County Tax Collection 29,622 35,000 44,189 45,000 45,000 553500 Misc Expenditures 809,919 10,000 3,428 10,000 20,000 554150 Crossing Guards 9,053 11,000 7,969 7,969 10,000 552800 Cirsa Insurance Deductible 5,506 12,000 3,350 12,000 12,000 552810 Insurance Misc 273 2,000 - 2,000 5,000 Fixed Costs 946,843 157,184 200,872 218,904 243,080

592000 Transfers Out 102,537 237,468 108,918 237,468 233,923 Total Transfers 102,537 237,468 108,918 237,468 233,923

575000 Capital Project 0 - - - - 575000 Vehicle 8,754 25,000 575000 Inflatable Theater 6,499 575000 Misc Projects 500,000 193,000 500,000 575000 New City Hall Design & Arch 50,000 575000 Work on New City Hall 300,000 575000 Laserfische 5,000 575000 Recodification - Phase I 10,000 575000 Financial Report Writer Software 25,000 575000 Backup System - 575000 Land for New City Hall 1,050,000 1,050,000 1,050,000 Total Capital Outlay 15,253 1,550,000 1,050,000 1,243,000 915,000

Unassigned Fund Balances 590400 To Fund Balance Reserves 2,708,960 3,117,137 8,061,353 5,526,655 5,341,949 Restricted Fund Balances 590200 Emergency Reserve 297,124 370,032 285,885 366,208 333,940 590120 Evidence/Property Found Res 7,646 7,580 7,740 7,741 7,741

590270 Children's Fund 25,941 12,539 24,328 23,441 20,941 Committed Reserves 590260 Police Equipment Reserve 32,052 24,018 29,531 18,552 12,552 590280 Court Surcharge Reserve 18,856 18,945 24,607 22,356 25,856 591300 Victims Comp Reserve 130,786 136,208 137,052 134,286 137,786 Assigned Reserves

83 MISCELLANEOUS GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

590300 Fireworks Reserve - 7,500 7,500 - - 590290 Boys & Girls Club Reserve 255,074 301,884 305,074 305,074 305,074 590250 IT Equipment Reserve - 10,000 5,000 - - 590450 Subsequent Yr Bud Exp>Rev 1,935,387 - - - - 590900 Res 98-035 Em Res 990,415 707,511 453,676 782,914 778,425 Total Reserves 6,402,514 4,715,354 9,341,746 7,189,227 6,969,264

7,603,968 6,817,338 10,767,448 9,056,532 8,565,556

BUDGET SUMMARY Personnel 116,936 76,415 63,973 83,933 92,289 Purchased Services 19,885 80,917 1,940 84,000 112,000 Fixed Costs 946,843 157,184 200,872 218,904 243,080 Capital Outlay 15,253 1,550,000 1,050,000 1,243,000 915,000 Transfers 102,537 237,468 108,918 237,468 233,923 Reserves 6,402,514 4,715,354 9,341,746 7,189,227 6,969,264 Gross City Cost 7,603,968 6,817,338 10,767,448 9,056,532 8,565,556

84 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Police Summary

BUDGET TITLE & NUMBER: Various

The Police Division provides law enforcement services 24/7 for the City DEPARTMENT DESCRIPTION: of Fort Lupton including emergency management.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 1,574,996 1,822,052 1,842,687 2,213,571 Supplies 124,478 122,150 122,308 130,050 Purchased Services 190,393 260,708 258,813 265,910 Fixed Cost 30,861 29,000 32,356 27,500 Capital Outlay 49,516 227,076 227,076 245,800 Gross City Cost 1,970,244 2,460,986 2,483,240 2,882,831 Revenue 71,830 53,700 117,551 166,000 Net City Cost 1,898,414 2,407,286 2,365,689 2,716,831 Budgeted Positions 19.9 20.65 20.65 24.65

SUMMARY OF CHANGES: See individual budget units.

To provide law enforcement services 24/7 for the City of Fort Lupton OBJECTIVES: including emergency management.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) $ 242.48 $ 302.17 $ 347.02

Finance Recommendation: See individual budget units.

Council Action: See individual budget units.

85 PUBLIC SAFETY GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

342130 Clearance Letter 45 200 30 200 200 342140 Fingerprinting 2,033 200 80 200 - 342110 Vin Inspect 700 1,000 430 1,000 500 342160 Other Police Revenue 12,256 8,200 69,334 69,333 115,000 332170 State Police Training Revenue 5,466 5,000 - 5,000 5,000 382050 Donation - National Night Out 50 - 180 180 - 333170 State Grants-public Safety 8,978 5,000 6,794 5,000 7,800 333172 Federal Grants - Leaf 18,684 20,000 4,872 20,000 12,500 352370 Criminal Registration Fee 1,605 1,600 1,425 1,600 1,600 351500 Police Equipment Fee 13,741 8,500 12,479 8,500 16,000 380903 Evidence/Property Found Rev 66 - 95 95 - Total Community Police Revenue 63,625 49,700 95,718 111,108 158,600

322000 Animal Licenses 1,242 - 138 138 - 351600 Animal Impound 2,075 1,500 1,520 1,600 2,200 351650 Animal Boarding 3,555 2,500 3,120 3,500 3,500 Total Community Svcs Revenue 6,872 4,000 4,778 5,238 5,700

342500 Records Search 162 - 5 5 200 342510 Reports 1,171 - 1,168 1,200 1,500 Total Police Records Revenue 1,333 - 1,172 1,205 1,700

Total Police Revenue 71,830 53,700 101,669 117,551 166,000

REVENUE SUMMARY Licenses and Permits 1,242 - 138 138 - Intergovernmental 33,129 30,000 11,666 30,000 25,300 Charges for Services 21,997 13,600 75,686 77,038 123,100 Fines and Forfeits 15,346 10,100 13,904 10,100 17,600 Private Contributions 50 - 180 180 - Other 66 - 95 95 - Total Revenues 71,830 53,700 101,669 117,551 166,000

86 PUBLIC SAFETY - SUMMARY GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 1,143,798 1,330,440 877,003 1,330,440 1,650,281 511050 Overtime 94,631 82,800 63,560 100,009 82,800 512750 Police Security 1,555 1,500 2,414 1,543 1,500 511100 FICA 6,718 7,946 6,066 9,996 14,412 511150 Medicare 17,414 20,526 13,295 20,526 25,165 512550 Retirement 4% 4,872 5,055 4,149 6,388 9,226 512600 Retirement 9.7% 111,091 124,809 82,525 124,809 145,722 512650 FPPA Disability 26,845 33,751 24,193 33,751 42,697 512100 Unemployment Insurance 3,599 4,256 2,747 4,256 5,217 512200 Health Insurance Expense 143,192 186,702 83,066 186,702 210,407 512300 Dental Insurance Expense 11,883 13,386 6,259 13,386 14,670 512400 Vision Insurance Expense 1,972 1,926 913 1,926 2,092 512500 Life & AD&D Insurance 3,982 4,687 2,466 4,687 4,419 512850 LTD Insurance Expense 3,444 4,268 2,573 4,268 4,963 Total Personnel 1,574,996 1,822,052 1,171,231 1,842,687 2,213,571

520100 General Supplies 12,622 15,000 8,982 15,158 15,250 520200 Office Supplies 4,100 5,000 1,423 5,000 5,500 520800 Fuel & Oil 40,994 45,850 19,493 45,850 45,850 531070 Police Equipment 3,707 15,000 5,871 15,000 22,000 531050 Equipment <$5000 44,847 20,500 21,906 20,500 20,500 533100 Uniforms 18,208 20,800 9,204 20,800 20,950 Total Supplies 124,478 122,150 66,879 122,308 130,050

530600 Services 73,478 143,258 76,063 140,175 154,960 530800 Dues & Subscriptions 565 1,200 280 1,245 1,300 531100 Fees, Permits & Licenses 110 1,000 493 1,000 1,000 531800 Postage 1,967 1,800 919 1,800 1,900 532400 Repairs & Maintenance - Equipment 2,248 7,500 5,523 7,500 7,500 532500 Repairs & Maintenance - Facilities 5,154 1,000 662 1,000 1,000 532700 Vehicle Repairs & Maintenance 49,789 35,750 27,388 35,750 35,750 532800 Staff Development 26,714 39,700 18,039 39,700 31,000 532900 Telephone Exp. 21,544 19,000 16,630 19,000 20,500 533000 Travel & Meetings 7,875 8,000 3,124 8,000 8,500 553890 Childrens Fund Expenditures 949 2,500 1,613 2,500 2,500 Total Purchased Services 190,393 260,708 151,877 258,813 265,910

552200 Finance Charge 42 - 32 - - 553500 Misc Expenditures 28 - - - - 553000 Leases & Rentals 1,997 - 1,332 - - 553800 Police Programs 1,902 7,500 15,212 7,500 7,500 553850 CRLEP Grant 18,333 18,000 4,152 18,000 10,000 553870 Click-It Grant - State 8,559 3,500 7,849 6,856 10,000 Total Fixed Costs 30,861 29,000 28,575 32,356 27,500

Capital Outlay - - - - -

87 PUBLIC SAFETY - SUMMARY GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 575000 Capital Outlay 49,516 227,076 - 227,076 245,800 Total Capital Outlay 49,516 227,076 - 227,076 245,800

TOTAL 1,970,244 2,460,986 1,418,562 2,483,240 2,882,831

BUDGET SUMMARY Personnel 1,574,996 1,822,052 1,171,231 1,842,687 2,213,571 Supplies 124,478 122,150 66,879 122,308 130,050 Purchased Services 190,393 260,708 151,877 258,813 265,910 Fixed Costs 30,861 29,000 28,575 32,356 27,500 Capital Outlay 49,516 227,076 - 227,076 245,800 Gross City Cost 1,970,244 2,460,986 1,418,562 2,483,240 2,882,831

88 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Emergency Dispatch

BUDGET TITLE & NUMBER: 100-2000

Emergency Dispatch provides a 911 answering point and police DEPARTMENT DESCRIPTION: dispatching through WELDCOM for the City of Fort Lupton.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Purchased Services 23,165 34,841 31,758 50,660 Gross City Cost 23,165 34,841 31,758 50,660 Net City Cost 23,165 34,841 31,758 50,660 Budgeted Positions 0 0 0 0

The following budget amounts have changed by more than 10% from SUMMARY OF CHANGES: 2019: Contractual Services.

To provide 911 answering and dispatch services through WELDCOM for OBJECTIVES: the City of Fort Lupton.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures Calls for Service 11,809 12,500 13,500 Cost per Service $ 2 $ 3 $ 4 Per Capita Cost (city support) $ 2.96 $ 4.06 $ 6.47

Finance Recommendation: Approve as requested.

Council Action:

89 PUBLIC SAFETY - COMMUNICATION SERVICES GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

530600 Services 23,165 34,841 31,758 31,758 50,660 Total Purchased Services 23,165 34,841 31,758 31,758 50,660

TOTAL 23,165 34,841 31,758 31,758 50,660

BUDGET SUMMARY Purchased Services 23,165 34,841 31,758 31,758 50,660 Gross City Cost 23,165 34,841 31,758 31,758 50,660

90 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Community Policing

BUDGET TITLE & NUMBER: 100-2100

Community Policing provides first response to reports of crime, motor vehicle accidents and other emergencies occurring in the City; DEPARTMENT DESCRIPTION: furnishes police services to the schools and provides crime prevention and public information services to the community.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 1,412,995 1,652,295 1,672,930 2,032,064 Supplies 121,482 116,500 116,500 124,000 Purchased Services 156,692 206,917 208,060 190,800 Fixed Cost 30,861 29,000 32,356 27,500 Capital Outlay 49,516 227,076 227,076 245,800 Gross City Cost 1,771,545 2,231,788 2,256,922 2,620,164 Revenue 63,625 49,700 111,108 158,600 Net City Cost 1,707,920 2,182,088 2,145,814 2,461,564 Budgeted Positions 17 18 18 22

The following budget amounts have changed by more than 10% from 2019: Grants State/Fed - Public Safety, Grants State/Fed - DUI Enforcement, VIN Inspection, Fingerprinting, Other Police Revenue, Police Equipment, Salaries & Wages, Medicare, Unemployment Insurance, Dental Insurance Expense, Retirement 9.7%, FPPA SUMMARY OF CHANGES: Disability, Long Term Disability, Office Supplies, Police Equipment, Staff Development PD, LEAF Grant, Click-it Grant State, Capital Projects. FICA had nothing budgeted for it in 2019 and $6,440 in 2020. Capital Projects include 4 Patrol Vehicles & Equipment ($240,000), Software ($5,800).

To provide first response to reports of crime, investigation of criminal activity, investigation and emergency response to motor vehicle OBJECTIVES: accidents and other emergencies occurring in the City of Fort Lupton. To provide police services to the schools and to provide crime prevention and public information services to the community.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency/Performance Measures

Per Capita Cost (City Support) $ 218.15 $ 274.09 $ 314.42

Citations 1,108 1,250 1,300 Criminal Summons 321 320 350 Criminal Arrests 476 600 650 Crime Prevention Presentations 0 40 50

Finance Recommendation: Approve as requested.

Council Action:

91 PUBLIC SAFETY - PATROL, COMMUNITY POLICING, & EMERY MGT. GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

342130 Clearance Letter 45 200 30 200 200 342140 Fingerprinting 2,033 200 80 200 - 342110 Vin Inspect 700 1,000 430 1,000 500 342160 Other Police Revenue 12,256 8,200 69,334 69,333 115,000 332170 State Police Training Revenue 5,466 5,000 - 5,000 5,000 382050 Donation - National Night Out 50 - 180 180 - 333170 State Grants-Public Safety 8,978 5,000 6,794 5,000 7,800 333172 State/fed Grants - DUI Enforcement 18,684 20,000 4,872 20,000 12,500 352370 Criminal Registration Fee 1,605 1,600 1,425 1,600 1,600 351500 Police Equipment Fee 13,741 8,500 12,479 8,500 16,000 380903 Evidence/Found Property Rev 66 - 95 95 - Total Community Police Revenue 63,625 49,700 95,718 111,108 158,600

REVENUE SUMMARY Intergovernmental 33,129 30,000 11,666 30,000 25,300 Charges for Services 15,034 9,600 69,874 70,733 115,700 Fines and Forfeits 15,346 10,100 13,904 10,100 17,600 Private Contributions 50 - 180 180 - Other 66 - 95 95 - Total Revenues 63,625 49,700 95,718 111,108 158,600

92 PUBLIC SAFETY - PATROL, COMMUNITY POLICING, & EMERG. MGT. GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 1,021,569 1,205,090 810,869 1,205,090 1,524,540 511050 Overtime 94,631 80,000 63,560 97,209 80,000 512750 Police Security 1,555 1,500 2,414 1,543 1,500 511100 FICA 21 - 2,377 2,050 6,440 511150 Medicare 15,847 18,665 12,432 18,665 23,299 512550 VALIC Retirement 4% 12 - 1,548 1,333 4,155 512600 VALIC Retirement 9.7% 111,091 124,809 82,525 124,809 145,722 512650 FPPA Disability 26,845 33,751 24,193 33,751 42,697 512100 Unemployment Insurance 3,276 3,869 2,570 3,869 4,829 512200 Health Insurance Expense 119,782 163,051 71,800 163,051 175,400 512300 Dental Insurance Expense 10,229 11,926 5,862 11,926 13,137 512400 Vision Insurance Expense 1,736 1,744 849 1,744 1,864 512500 Life & AD&D Insurance 3,340 4,025 2,208 4,025 3,897 512850 Long Term Disability 3,060 3,865 2,405 3,865 4,584 Total Personnel 1,412,995 1,652,295 1,085,614 1,672,930 2,032,064

520100 General Supplies 11,859 14,000 7,873 14,000 14,000 520200 Office Supplies 3,061 3,500 956 3,500 4,000 520800 Fuel & Oil 40,198 45,000 19,189 45,000 45,000 531070 Police Equipment 3,707 15,000 5,871 15,000 22,000 531050 Equipment <$5000 44,569 19,000 21,808 19,000 19,000 533100 Uniforms 18,088 20,000 8,767 20,000 20,000 Total Supplies 121,482 116,500 64,464 116,500 124,000

530600 Services 43,358 97,917 39,510 97,917 90,000 530800 Dues & Subscriptions 485 1,000 235 1,000 1,000 531100 Fees, Permits & Licenses 110 1,000 493 1,000 1,000 531800 Postage 1,935 1,800 919 1,800 1,800 532400 Repairs & Maintenance - Equipment 2,248 7,500 5,523 7,500 7,500 532500 Repairs & Maintenance - Facilities 5,154 1,000 662 1,000 1,000 532700 Vehicle Repairs & Maintenance 49,278 35,000 27,319 35,000 35,000 532800 Staff Development 26,142 37,700 18,039 37,700 28,000 532900 Telephone Exp. 20,208 17,500 15,693 17,500 19,000 533000 Travel & Meetings 7,772 6,500 2,747 6,500 6,500 Total Purchased Services 156,692 206,917 112,282 208,060 190,800

552200 Finance Charge 42 - 32 - - 553000 Leases & Rentals 1,997 - 1,332 - - 553500 Misc Expenditures 28 - - - - 553800 Police Programs 1,902 7,500 15,212 7,500 7,500 553850 CRLEP Grant 18,333 18,000 4,152 18,000 10,000 553870 Click-it Grant State 8,559 3,500 7,849 6,856 10,000 Total Fixed Costs 30,861 29,000 28,575 32,356 27,500

93 PUBLIC SAFETY - PATROL, COMMUNITY POLICING, & EMERG. MGT. GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 575000 Capital Projects 0 - - - - 575000 Records/Breakroom Renovation - 10,000 10,000 575000 Patrol Cars & Equipment 211,076 211,076 240,000 575000 Software 5,800 575000 N Evidence Room Ventilation 6,000 6,000 575000 Records Management System 49,516 Total Capital Outlay 49,516 227,076 - 227,076 245,800

TOTAL 1,771,545 2,231,788 1,290,935 2,256,922 2,620,164

BUDGET SUMMARY Personnel 1,412,995 1,652,295 1,085,614 1,672,930 2,032,064 Supplies 121,482 116,500 64,464 116,500 124,000 Purchased Services 156,692 206,917 112,282 208,060 190,800 Fixed Costs 30,861 29,000 28,575 32,356 27,500 Capital Outlay 49,516 227,076 - 227,076 245,800 Gross City Cost 1,771,545 2,231,788 1,290,935 2,256,922 2,620,164

94 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Community Services

BUDGET TITLE & NUMBER: 100-2200

The Community Service Department organizes community events such as National Night Out and the spaghetti dinner to raise funds for school supplies; fosters a community/Police Department relationship; educates DEPARTMENT DESCRIPTION: citizens on crime prevention; provides backup for the Code Enforcement Department; registers sex offenders in the community and helps the Chief of Police with projects as needed.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 63,180 64,310 64,310 67,635 Supplies 769 2,600 2,700 2,600 Purchased Services 10,262 13,600 13,645 13,700 Gross City Cost 74,211 80,510 80,655 83,935 Revenue 6,872 4,000 7,738 5,700 Net City Cost 67,339 76,510 72,917 78,235 Budgeted Positions 0.9 0.9 0.9 0.9

The following budget amounts have changed by more than 10% from 2019: Animal Impound, Animal Boarding, Health Insurance Expense, SUMMARY OF CHANGES: Life & AD&D Insurance. Dues & Subscriptions had nothing budgeted for 2019 and $100.00 in 2020.

To organize community events such as National Night Out and the Back- OBJECTIVES: To-School fundraiser. To foster community/Police Department relationships. To educate citizens about crime prevention.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected

Per Capita Cost (City Support) $ 8.60 $ 9.31 $ 9.99

Finance Recommendation: Approve as requested.

Council Action:

95 PUBLIC SAFETY - COMMUNITY SERVICES GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

322000 Animal Licenses 1,242 - 138 138 - 351600 Animal Impound 2,075 1,500 1,520 1,600 2,200 351650 Animal Boarding 3,555 2,500 3,120 3,500 3,500 382055 Donations - Childrens Fund - - 2,500 2,500 - Total Community Serv Revenue 6,872 4,000 7,278 7,738 5,700

REVENUE SUMMARY Licenses and Permits 1,242 - 138 138 - Charges for Services 5,630 4,000 4,640 5,100 5,700 Total Revenues 6,872 4,000 7,278 7,738 5,700

96 PUBLIC SAFETY - COMMUNITY SERVICES GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 48,869 48,193 35,194 48,193 50,339 511050 Overtime - 1,800 - 1,800 1,800 511100 FICA 2,828 3,100 2,076 3,100 3,234 511150 Medicare 661 726 486 726 757 512550 VALIC Retirement 4.0 1,967 1,928 1,428 1,928 2,014 512100 Unemployment Insurance 136 151 99 151 158 512200 Health Insurance Expense 7,638 7,443 4,222 7,443 8,381 512300 Dental Insurance Expense 616 520 303 520 546 512400 Vision Insurance Expense 110 88 51 88 92 512500 Life & AD&D Insurance Exp 205 206 108 206 162 512850 LTD Insurance Exp 150 155 94 155 152 Total Personnel 63,180 64,310 44,062 64,310 67,635

520100 General Supplies 649 1,000 1,050 1,100 1,000 533100 Uniforms 120 600 437 600 600 531050 Equipment <$5000 - 1,000 - 1,000 1,000 Total Supplies 769 2,600 1,487 2,700 2,600

530600 Services 6,955 6,500 4,795 6,500 6,500 530800 Dues & Subscriptions - - 45 45 100 532900 Telephone Exp. 828 1,000 481 1,000 1,000 520800 Fuel & Oil 796 850 305 850 850 532700 Repairs & Maint - Vehicle 511 750 70 750 750 533000 Travel & Meetings 48 1,000 77 1,000 1,000 532800 Staff Development 175 1,000 - 1,000 1,000 553890 Childrens Fund Expenditures 949 2,500 1,613 2,500 2,500 Total Purchased Services 10,262 13,600 7,386 13,645 13,700

TOTAL 74,211 80,510 52,934 80,655 83,935

BUDGET SUMMARY Personnel 63,180 64,310 44,062 64,310 67,635 Supplies 769 2,600 1,487 2,700 2,600 Purchased Services 10,262 13,600 7,386 13,645 13,700 Fixed Charges Capital Outlay Reserves Gross City Cost 74,211 80,510 52,934 80,655 83,935

97 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Police Records

BUDGET TITLE & NUMBER: 100-2500

The Police Records Department provides information and services to DEPARTMENT DESCRIPTION: the members of the department, the criminal justice system and the public.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 98,822 105,447 105,447 113,872 Supplies 1,431 2,200 2,258 2,600 Purchased Services 1,071 6,200 6,200 11,600 Gross City Cost 101,324 113,847 113,905 128,072 Revenue 1,333 0 1,205 1,700 Net City cost 99,991 113,847 112,700 126,372 Budgeted Positions 2 1.75 1.75 1.75

The following budget amounts have changed by more than 10% from 2019: Health Insurance Expense, Vision Insurance Expense, Life & SUMMARY OF CHANGES: AD&D Insurance, Contractual Services, Staff Development, Travel & Meetings, Uniforms. The following accounts had nothing budgeted in 2019: Records Search ($200), Reports ($1,500).

To provide information and maintain records for the Police Department. OBJECTIVES: To conduct crime analysis and reports for NIBERS.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Case Reports 1,430 1,450 1,500

Cost per case report $ 70.86 $ 78.56 $ 85.38

Per Capita Cost (city support) $ 12.77 $ 14.40 $ 16.14

Finance Recommendation: Approve as requested.

Council Action:

98 PUBLIC SAFETY - RECORDS MANAGEMENT GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

342500 Records Search 162 - 5 5 200 342510 Reports 1,171 - 1,168 1,200 1,500 Total Police Records Revenue 1,333 - 1,172 1,205 1,700

REVENUE SUMMARY Charges for Services 1,333 - 1,172 1,205 1,700 Total Revenues 1,333 - 1,172 1,205 1,700

99 PUBLIC SAFETY - RECORDS MANAGEMENT GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 73,360 77,157 30,940 77,157 75,402 511050 Overtime - 1,000 - 1,000 1,000 511100 FICA 3,869 4,846 1,613 4,846 4,738 511150 Medicare 905 1,135 377 1,135 1,109 512550 VALIC Retirement 4.0 2,893 3,127 1,173 3,127 3,057 512100 Unemployment Insurance 187 236 78 236 230 512200 Health Insurance Expense 15,772 16,208 7,044 16,208 26,626 512300 Dental Insurance Expense 1,038 940 93 940 987 512400 Vision Insurance Expense 126 94 13 94 136 512500 Life & AD&D Insurance Exp 437 456 150 456 360 512850 LTD Insurance Exp 234 248 74 248 227 Total Personnel 98,822 105,447 41,556 105,447 113,872

520100 General Supplies 114 - 58 58 250 520200 Office Supplies 1,039 1,500 467 1,500 1,500 533100 Uniforms - 200 - 200 350 531050 Equipment <$5000 278 500 98 500 500 Total Supplies 1,431 2,200 623 2,258 2,600

530600 Services - 4,000 - 4,000 7,800 530800 Dues & Subscriptions 80 200 - 200 200 532900 Telephone Exp. 507 500 456 500 500 531800 Postage 32 - - - 100 533000 Travel & Meetings 55 500 300 500 1,000 532800 Staff Development 397 1,000 - 1,000 2,000 Total Purchased Services 1,071 6,200 756 6,200 11,600

TOTAL 101,324 113,847 42,935 113,905 128,072

BUDGET SUMMARY Personnel 98,822 105,447 41,556 105,447 113,872 Supplies 1,431 2,200 623 2,258 2,600 Purchased Services 1,071 6,200 756 6,200 11,600 Gross City Cost 101,324 113,847 42,935 113,905 128,072

100 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Public Works Summary

BUDGET TITLE & NUMBER: Various

DEPARTMENT DESCRIPTION: See individual budget units that follow.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 295,720 303,117 303,117 322,361 Supplies 19,427 32,500 32,400 33,400 Purchased Services 186,413 210,000 198,735 260,050 Fixed Cost 4,280 4,500 6,815 22,000 Capital Outlay 5,600 1,347,804 1,386,582 378,500 Gross City Cost 511,440 1,897,921 1,927,649 1,016,311 Revenue 582,710 909,792 957,075 521,065 Net City Cost -71,270 988,129 970,574 495,246 Budgeted Positions 4.25 4.25 4.25 4.25

SUMMARY OF CHANGES: See individual budget units.

OBJECTIVES: See individual budget units.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) $ (9.10) $ 123.97 $ 63.26

Finance Recommendation: See individual budget units.

Council Action: See individual budget units.

101 PUBLIC WORKS - SUMMARY GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

380251 Public Works Revenue 5,405 - 2,414 2,414 - Total Shop Revenue 5,405 - 2,414 2,414 -

332100 Highway Users Tax 345,315 273,792 223,223 280,304 279,539 332120 State Hwy 52/85 Maintenance 9,440 9,000 9,440 9,440 9,440 332130 County Road & Bridge Taxes 132,551 75,000 114,251 76,167 232,086 381000 Contributed Capital 90,000 552,000 588,750 588,750 - Total Streets Revenue 577,306 909,792 935,664 954,661 521,065

Total Public Works Revenue 582,710 909,792 938,078 957,075 521,065

REVENUE SUMMARY Intergovernmental 487,306 357,792 346,914 365,911 521,065 Charges for Services 5,405 - 2,414 2,414 - Other 90,000 552,000 588,750 588,750 - Total Revenues 582,710 909,792 938,078 957,075 521,065

102 PUBLIC WORKS - SUMMARY GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 220,034 227,069 143,496 227,069 241,008 511050 Overtime 11,496 10,000 7,357 10,000 10,000 511100 FICA 13,496 14,703 8,824 14,703 15,568 511150 Medicare 3,158 3,442 2,064 3,442 3,645 512550 VALIC Retirement 4.0 9,267 9,487 6,045 9,487 10,046 512100 Unemployment Insurance 655 716 427 716 758 512200 Health Insurance Expense 32,532 33,071 17,116 33,071 36,739 512300 Dental Insurance Expense 2,853 2,529 1,335 2,529 2,695 512400 Vision Insurance Expense 496 399 209 399 409 512500 Life & AD&D Insurance Exp 997 969 465 969 765 512850 LTD Insurance Exp 736 732 398 732 728 Total Personnel 295,720 303,117 187,735 303,117 322,361

520100 General Supplies 6,029 11,500 6,025 11,500 11,500 520200 Office Supplies 70 500 172 400 400 533100 Uniforms 9,661 9,500 6,743 9,500 10,500 531050 Equipment <$5000 3,606 11,000 2,609 11,000 11,000 Total Supplies 19,366 32,500 15,549 32,400 33,400

530600 Services 21,231 33,500 2,996 18,500 34,000 531600 Plans & Studies - - - - 34,000 531100 Fees, Permits & Licenses 2,530 1,500 1,914 2,200 4,000 533200 Utilities - Electrical 89,470 83,300 48,442 83,300 88,300 533300 Utilities - Gas 6,807 8,500 5,222 8,500 8,500 533400 Utilities - Water & Sewer 1,286 1,500 914 1,500 1,300 532900 Telephone Expense 6,441 6,450 4,074 6,450 6,650 531800 Postage 146 100 39 100 150 520800 Fuel & Oil 11,938 15,000 7,916 13,000 13,000 532400 Repairs & Maintenance - Equipment 25,852 20,400 12,097 20,400 25,400 532500 Repairs & Maintenance - Building 200 7,500 10,473 12,500 12,500 532650 Repair & Maint - Streets 9,162 20,000 2,136 20,013 20,000 532700 Repairs & Maintenance - Vehicle 8,600 8,500 2,508 8,500 8,500 533000 Travel & Meeting 343 750 191 750 750 532800 Staff Development 2,469 3,000 485 3,000 3,000 Total Purchased Services 186,474 210,000 99,406 198,713 260,050

552200 Finance Charges 86 - 7 5 - 552500 Insect Control 3,857 4,500 650 6,500 22,000 553500 Misc Expenditure 337 - 308 308 - Total Fixed Costs 4,280 4,500 965 6,815 22,000

575000 Capital Outlay 5,600 1,347,804 945,172 1,386,582 378,500 Total Capital Outlay 5,600 1,347,804 945,172 1,386,582 378,500

Total 511,440 1,897,921 1,248,828 1,927,627 1,016,311

103 PUBLIC WORKS - SUMMARY GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget BUDGET SUMMARY Personnel 295,720 303,117 187,735 303,117 322,361 Supplies 19,366 32,500 15,549 32,400 33,400 Purchased Services 186,474 210,000 99,406 198,713 260,050 Fixed Costs 4,280 4,500 965 6,815 22,000 Capital Outlay 5,600 1,347,804 945,172 1,386,582 378,500 Gross City Cost 511,440 1,897,921 1,248,828 1,927,627 1,016,311

104 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Public Works Shop

BUDGET TITLE & NUMBER: 100-3000

The Public Works Shop is responsible for the maintenance and upkeep DEPARTMENT DESCRIPTION: of equipment necessary to construct, repair, and maintain the streets, curbs, gutters, sidewalks, water and sewer lines and the cemetery.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 0 0 0 0 Supplies 16,132 23,500 23,400 24,400 Purchased Services 23,034 28,850 28,863 29,400 Fixed Cost 3,923 4,500 6,505 22,000 Capital Outlay 0 0 38,778 0 Gross City Cost 43,089 56,850 97,546 75,800 Revenue 5,405 0 2,414 0 Net City Cost 37,685 56,850 95,132 75,800 Budgeted Positions 0 0 0 0

The following budget amounts have changed by more than 10% from SUMMARY OF CHANGES: 2019: Office Supplies, Contractual Services, Postage, Uniforms, Utilities - Water & Sewer, Insect Control.

OBJECTIVES: To have equipment maintained and to have a high level of safety.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) $ 4.81 $ 12.15 $ 9.68

Finance Recommendation: Approve as requested.

Council Action:

105 PUBLIC WORKS - SHOP GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

380251 Public Works Revenue 5,405 - 2,414 2,414 -

Total Streets Revenue 5,405 - 2,414 2,414 -

REVENUE SUMMARY Charges for Services 5,405 - 2,414 2,414 - Total Revenues 5,405 - 2,414 2,414 -

106 PUBLIC WORKS - SHOP GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

520100 General Supplies 3,890 7,500 2,329 7,500 7,500 520200 Office Supplies 70 500 172 400 400 520800 Fuel & Oil 62 - - - - 533100 Uniforms 9,661 9,500 6,743 9,500 10,500 531050 Equipment <$5000 2,451 6,000 134 6,000 6,000 Total Supplies 16,132 23,500 9,377 23,400 24,400

530600 Services 4,038 3,500 2,737 3,500 4,000 533200 Utilities - Electrical 3,007 3,300 2,077 3,300 3,300 533300 Utilities - Gas 6,807 8,500 5,222 8,500 8,500 533400 Utilities - Water & Sewer 1,286 1,500 914 1,500 1,300 532800 Staff Development 200 1,000 - 1,000 1,000 532900 Telephone Expense 6,348 6,300 4,011 6,300 6,500 531800 Postage 146 100 39 100 150 532400 Repairs & Maintenance - Equip 266 400 256 400 400 532500 Repairs & Maintenance - Building 98 2,500 903 2,500 2,500 532650 Repairs & Maintenance - Streets - - 13 13 - 532700 Repairs & Maintenance - Vehicles 496 1,000 629 1,000 1,000 533000 Travel & Meeting 343 750 191 750 750 Total Purchased Services 23,034 28,850 16,992 28,863 29,400

552200 Finance Charges 66 - 5 5 - 552500 Insect Control 3,857 4,500 650 6,500 22,000 Total Fixed Charges 3,923 4,500 655 6,505 22,000

575000 Capital Outlay - - - - - 575000 Roof Repairs 38,778 38,778 Total Capital Outlay - - 38,778 38,778 -

Total 43,089 56,850 65,802 97,546 75,800

BUDGET SUMMARY Supplies 16,132 23,500 9,377 23,400 24,400 Purchased Services 23,034 28,850 16,992 28,863 29,400 Fixed Costs 3,923 4,500 655 6,505 22,000 Capital Outlay - - 38,778 38,778 - Gross City Cost 43,089 56,850 65,802 97,546 75,800

107 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Public Works Streets

BUDGET TITLE & NUMBER: 100-3100

The Street Department manages construction and maintenance of the DEPARTMENT DESCRIPTION: infrastructure of the City including overlays, pothole repairs, crack sealing, stripping, sign replacement, mowing and deep patching work.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 295,720 303,117 303,117 322,361 Supplies 3,295 9,000 9,000 9,000 Purchased Services 163,378 181,150 169,872 230,650 Capital Outlay 5,600 1,347,804 1,347,804 378,500 Gross City Cost 468,351 1,841,071 1,830,103 940,511 Revenue 577,306 909,792 954,661 521,065 Net City Cost (108,955) 931,279 875,442 419,446 Budgeted Positions 4.25 4.25 4.25 4.25

The following budget amounts have changed by more than 10% from 2019: County Road & Bridge Taxes, Contributed Capital, Health Insurance Expense, Life & AD&D Insurance, Fuel & Oil, Fees/Permits/Licenses, Repairs & Maintenance - Equipment, Repairs & SUMMARY OF CHANGES: Maintenance - Facilities, Capital Projects. Plans & Studies had nothing budgeted in 2019 and $34,000 in 2020. Capital Projects include Hydraulic Tamper for Backhoe ($8,000), Message Boar ($12,000), Road Grader ($220,000), Sweeper Parts/Repairs ($10,000), Tractor/Loader w/ Mower ($120,000), Walk Behind Concrete Saw ($8,500).

To give the citizens of Fort Lupton streets to help them see their tax OBJECTIVES: dollars at work.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Miles of Streets 52.01 53.75 58 Maintained Cost Per Mile to Maintain $ 9,005.02 $ 34,048.43 $ 16,215.71 Per Capita Cost (City Support) $ (13.92) $ 111.82 $ 53.58

Finance Recommendation: Approve as requested.

Council Action:

108 PUBLIC WORKS - STREETS GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

332100 Highway Users Tax 345,315 273,792 223,223 280,304 279,539 332120 State Hwy 52/85 Maintenance 9,440 9,000 9,440 9,440 9,440 332130 County Road & Bridge Taxes 132,551 75,000 114,251 76,167 232,086 381000 Contributed Capital 90,000 552,000 588,750 588,750 -

Total Streets Revenue 577,306 909,792 935,664 954,661 521,065

REVENUE SUMMARY Intergovernmental 487,306 357,792 346,914 365,911 521,065 Other 90,000 552,000 588,750 588,750 - Total Revenues 577,306 909,792 935,664 954,661 521,065

109 PUBLIC WORKS - STREETS GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 220,034 227,069 143,496 227,069 241,008 511050 Overtime 11,496 10,000 7,357 10,000 10,000 511100 FICA 13,496 14,703 8,824 14,703 15,568 511150 Medicare 3,158 3,442 2,064 3,442 3,645 512550 VALIC Retirement 4.0 9,267 9,487 6,045 9,487 10,046 512100 Unemployment Insurance 655 716 427 716 758 512200 Health Insurance Expense 32,532 33,071 17,116 33,071 36,739 512300 Dental Insurance Expense 2,853 2,529 1,335 2,529 2,695 512400 Vision Insurance Expense 496 399 209 399 409 512500 Life & AD&D Insurance Exp 997 969 465 969 765 512850 LTD Insurance Exp 736 732 398 732 728 Total Personnel 295,720 303,117 187,735 303,117 322,361

520100 General Supplies 2,140 4,000 3,697 4,000 4,000 531050 Equipment <$5000 1,155 5,000 2,475 5,000 5,000 Total Supplies 3,295 9,000 6,172 9,000 9,000

530600 Services 17,193 30,000 259 15,000 30,000 531100 Fees, Permits & Licenses 2,530 1,500 1,914 2,200 4,000 531600 Plans & Studies - - - - 34,000 532200 Public Notices - - 23 22 - 533200 Utilities - Electrical 86,463 80,000 46,365 80,000 85,000 520800 Fuel & Oil 11,877 15,000 7,916 13,000 13,000 532400 Repairs & Maintenance - Equipment 25,586 20,000 11,841 20,000 25,000 532500 Repairs & Maintenance - Facility 102 5,000 9,569 10,000 10,000 532650 Repair & Maint - Streets 9,162 20,000 2,123 20,000 20,000 532700 Repairs & Maintenance - Vehicle 8,104 7,500 1,879 7,500 7,500 532800 Staff Development 2,269 2,000 485 2,000 2,000 532900 Telephone 93 150 62 150 150 Total Purchased Services 163,378 181,150 82,436 169,872 230,650

552200 Finance Charges 21 - 2 - - 553500 Misc Expenditures 337 - 308 308 - Total Fixed Charges 358 - 310 310 -

575000 Capital Outlay - - - - - 575000 Sweeper Parts / Repairs 10,000 575000 Dump Truck w/ Plow 95,000 95,000 575000 Streetscape 50,000 50,000 575000 Tractor / Loader w/ Mower 120,000 575000 2 3/4 Ton Pickup Trucks 107,448 107,448 575000 Message Board 12,000 575000 Hydraulic Tamper for Backhoe 8,000 575000 CR 12 (S Denver - CR 29) 5,600 1,095,356 906,394 1,095,356 575000 Road Grader 220,000 575000 Walk Behind Concrete Saw 8,500 Total Capital Outlay 5,600 1,347,804 906,394 1,347,804 378,500

110 PUBLIC WORKS - STREETS GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

Total 468,351 1,841,071 1,183,048 1,830,103 940,511

.

Budget Summary Personnel 295,720 303,117 187,735 303,117 322,361 Supplies 3,295 9,000 6,172 9,000 9,000 Purchased Services 163,378 181,150 82,436 169,872 230,650 Fixed Costs 358 - 310 310 - Capital Outlay 5,600 1,347,804 906,394 1,347,804 378,500 Gross City Cost 468,351 1,841,071 1,183,048 1,830,103 940,511

111 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Facilities

BUDGET TITLE & NUMBER: 100-3300

The Facilities Department maintains all buildings and grounds belonging to the City including City Hall, the Recreation Center, the DEPARTMENT DESCRIPTION: Community Center, the Museum, the Public Works Shop and all City parks.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 333,255 453,029 257,779 173,041 Supplies 51,262 70,000 40,000 35,000 Purchased Services 144,616 174,825 132,975 109,825 Fixed Cost 2,776 2,800 2,800 0 Capital Outlay 128,927 498,000 498,000 50,000 Gross City Cost 660,836 1,198,654 931,554 367,866 Net City Cost 656,471 1,198,654 931,554 367,866 Budgeted Positions 2.56 2.69 2.69 2.41

The following budget amounts have changed by more than 10% from 2019: Salaries & Wages, FICA, Medicare, Unemployment Insurance, Health Insurance Expense, Dental Insurance Expense, Vision Insurance Expense, Life & AD&D Insurance, Retirement 4%, Long Term Disability, General Supplies, Chemicals/Fertilizer, Seed, Sod & Trees, Fuel & Oil, SUMMARY OF CHANGES: Contractual Services, Equipment <$5,000, Fees, Permits & Licenses, Repairs & Maintenance - Equipment, Repairs & Maintenance - Facility, Repairs & Maintenance - Vehicle, Safety Committee, Travel & Meetings, Utilities - Electrical, Utilities - Water & Sewer, R.R. Park Lease, Capital Projects. Capital Projects include City Hall Security Barriers ($50,000).

To have all City parks and buildings in peak condition for the citizenry, OBJECTIVES: visitors, and employees to enjoy.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures: Park Acres 88 88 88 Shelter Reservations 80 85 86 Pearson Park Reservations 24 28 28 Soccer Field Reservations 10 5 5 Cost Per Acre To Maintain $ 7,509 $ 10,586 $ 4,180 Per Capita Cost (City Support) $ 83.85 $ 118.99 $ 46.99 FTE'S per 1,000 Capita $ 0.33 $ 0.34 $ 0.31

112 PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Facilities: Shelters 5 5 5 Tables 47 47 47 Gazebos 1 1 1 Playgrounds 9 9 9 Irrigation Systems 12 12 12 Skate Parks 1 1 1 Trees Planted 30 30 30 Park Signs 11 11 11 Fencing Replaced (Yards) 30 30 30

Finance Recommendation: Approve as requested.

Council Action:

113 FACILITIES GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

347040 Facility Rentals 4,365 - - - -

Total Bldgs & Grounds Revenue 4,365 - - - -

REVENUE SUMMARY Charges for Services 4,365 - - - - Total Revenues 4,365 - - - -

114 FACILITIES GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 256,287 345,386 69,626 191,544 132,063 511050 Overtime 265 250 - - 250 511100 FICA 14,706 21,437 3,956 12,469 8,205 511150 Medicare 3,439 5,020 925 2,923 1,922 512550 VALIC Retirement 4.0 9,300 12,297 2,774 6,597 5,254 512100 Unemployment Insurance 709 1,043 191 610 400 512200 Health Insurance Expense 42,684 60,276 10,734 39,421 22,545 512300 Dental Insurance Expense 3,448 4,053 795 2,456 1,345 512400 Vision Insurance Expense 614 623 115 384 226 512500 Life & AD&D Insurance Exp 1,179 1,658 152 864 436 512850 LTD Insurance Exp 625 986 197 511 395 Total Personnel 333,255 453,029 89,466 257,779 173,041

520100 General Supplies 20,335 30,000 9,057 30,000 20,000 520400 Chemicals/Fertilizer 5,257 10,000 - - - 533100 Uniforms 8,915 5,000 2,994 5,000 5,000 531050 Equipment <$5000 16,755 25,000 3,193 5,000 10,000 Total Supplies 51,262 70,000 15,243 40,000 35,000

530600 Services 21,901 20,000 6,894 7,000 15,000 531100 Fees, Permits & Licenses 612 1,500 11 150 750 533200 Utilities - Electrical 31,785 40,000 17,676 40,000 30,000 533300 Utilities - Gas 3,600 4,500 2,463 4,500 4,500 533400 Utilities - Water 41,065 40,000 27,182 40,000 15,000 532900 Telephone Expense 6,476 5,500 2,609 5,500 5,500 531800 Postage - 75 - 75 75 520500 Seed, Sod & Trees 4,748 10,000 - - - 520800 Fuel & Oil 6,806 10,000 1,642 5,000 2,500 532400 Repairs & Maintenance - Equip 14,432 15,000 4,180 7,000 10,000 532500 Repairs & Maintenance - Building 10,473 20,000 3,682 20,000 10,000 532700 Repairs & Maintenance - Vehicles 2,139 4,000 238 1,500 2,000 532800 Staff Development 130 3,500 1,256 1,500 3,500 532850 Safety Committee - - - - 10,000 533000 Travel & Meetings 450 750 483 750 1,000 Total Purchased Services 144,616 174,825 68,316 132,975 109,825

552200 Finance Charges 7 - - - - 554100 R. R. Park Lease 2,768 2,800 - 2,800 - Total Fixed Costs 2,776 2,800 - 2,800 -

575000 Capital Outlay (0) - - - - 575000 N Railroad Park Sidewalk/Lot 90,000 90,000 575000 Playground 78,503 90,000 90,000 575000 Zero Turn Mower 15,000 9,425 15,000 575000 City Hall/PD Lot Light Repl 3,000 3,000 575000 Pearson Park Lighting 200,000 200,000

115 FACILITIES GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 575000 City Hall Security Barriers - 50,000 575000 City Hall Front Entrance 100,000 6,115 100,000 575000 One Ton Dump Truck 50,424 Total Capital Outlay 128,927 498,000 15,540 498,000 50,000

Total 660,836 1,198,654 188,565 931,554 367,866

BUDGET SUMMARY Personnel 333,255 453,029 89,466 257,779 173,041 Supplies 51,262 70,000 15,243 40,000 35,000 Purchased Services 144,616 174,825 68,316 132,975 109,825 Fixed Costs 2,776 2,800 - 2,800 - Capital Outlay 128,927 498,000 15,540 498,000 50,000 Gross City Cost 660,836 1,198,654 188,565 931,554 367,866

116 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Engineering

BUDGET TITLE & NUMBER: 100-3400

City Engineer with contracted support as needed to provide construction supervision, development reviews, building permit construction reviews, legal descriptions and plan reviews, advise the DEPARTMENT DESCRIPTION: City Council and Utility Enterprise Board, provide engineering and surveying documentation to the public, and provide construction project scheduling.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 88,607 98,552 98,552 110,482 Supplies -100 0 0 5,000 Purchased Services 950 25,800 25,800 26,000 Gross City Cost 89,457 124,352 124,352 141,482 Revenue 0 0 0 0 Net City Cost 89,457 124,352 124,352 141,482 Budgeted Positions 1.25 1.25 1.25 1.25

The following budget amounts have changed by more than 10% from 2019: Salaries & Wages, FICA, Medicare, Unemployment Insurance, SUMMARY OF CHANGES: Health Insurance Expense, Dental Insurance Expense, Vision Insurance Expense, Life & AD&D Insurance, Retirement 4%, Telephone.

To provide "in-house" engineering design on all upcoming projects in OBJECTIVES: the City and to update or provide new master plans and the flood plain ordinance.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) $ 11.43 $ 15.88 $ 18.07

Finance Recommendation: Approve as requested.

Council Action:

117 ENGINEERING GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 72,153 80,749 52,691 80,749 89,724 511100 FICA 4,342 5,008 3,150 5,008 5,564 511150 Medicare 1,016 1,172 737 1,172 1,302 512100 Unemployment Insurance 210 243 152 243 270 512200 Health Insurance 6,704 7,044 4,533 7,044 8,886 512300 Dental Insurance 538 481 309 481 557 512400 Vision Insurance 101 81 52 81 94 512500 Life & AD&D Insurance 437 285 270 285 225 512550 Retirement 2,888 3,230 2,111 3,230 3,590 512850 LTD Insurance 218 259 156 259 270 Total Personnel Services 88,607 98,552 64,160 98,552 110,482

531050 Equipment < $5,000 (100) - - - 5,000 Total Supplies (100) - - - 5,000

532900 Telephone Expense 950 800 681 800 1,000 531000 Engineering Services - 25,000 99 25,000 25,000 Total Purchased Services 950 25,800 780 25,800 26,000

TOTAL 89,457 124,352 64,940 124,352 141,482

BUDGET SUMMARY Personnel Services 88,607 98,552 64,160 98,552 110,482 Supplies (100) - - - 5,000 Purchased Services 950 25,800 780 25,800 26,000 Gross City Cost 89,457 124,352 64,940 124,352 141,482

118 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Parks

BUDGET TITLE & NUMBER: 100-3500

The Parks Department maintains all parks and grounds belonging to the DEPARTMENT DESCRIPTION: City including City Hall, the Recreation Center, the Community Center, the Museum, and all City parks.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 1,663 0 195,321 294,263 Supplies 0 0 22,880 55,000 Purchased Services 0 0 33,789 152,750 Fixed Cost 0 0 2,852 5,000 Capital Outlay 0 0 27,513 677,000 Gross City Cost 1,663 0 282,355 1,184,013 Revenue 0 0 0 0 Net City Cost 1,663 0 282,355 1,184,013 Budgeted Positions 5.88 5.88 5.88 5.88

This is a new department. All budget items are new. Capital Projects include Attachments for Ventrac Tractor ($12,000), Electrical Outlets at SUMMARY OF CHANGES: Community Park ($15,000), Koshio Park Playground & Shelter ($250,000), Pearson Park Lights & Poles replacements ($400,000).

To have all City parks and grounds in peak condition for the citizenry, OBJECTIVES: visitors, and employees to enjoy.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures: Park Acres 88 88 88 Shelter Reservations 138 85 100 Pearson Park Reservations 18 28 20 Soccer Field Reservations 3 5 5 Cost Per Acre To Maintain $ 19 $ 3,209 $ 13,455 Per Capita Cost (City Support) $ 0.21 $ 36.07 $ 151.30 FTE'S per 1,000 Capita $ 0.75 $ 0.75 $ 0.75

119 PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Facilities: Shelters 5 5 5 Tables 47 47 47 Gazebos 1 1 1 Playgrounds 9 9 9 Irrigation Systems 12 12 12 Skate Parks 1 1 1 Trees Planted 30 30 30 Park Signs 11 11 11 Fencing Replaced (Yards) 30 30 30

Finance Recommendation: Approve as requested.

Council Action:

120 PARKS GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

347040 Facility Rentals - - - - 500

Total Parks Revenue - - - - 500

REVENUE SUMMARY Charges for Services - - - - 500 Total Revenues - - - - 500

121 PARKS GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 1,485 - 131,433 153,842 227,847 511050 Overtime - - 387 321 - 511100 FICA 84 - 7,699 8,968 14,130 511150 Medicare 20 - 1,801 2,097 3,307 512550 VALIC Retirement 4.0 59 - 4,738 5,700 7,908 512100 Unemployment Insurance 4 - 372 433 687 512200 Health Insurance Expense 11 - 16,813 20,855 35,899 512300 Dental Insurance Expense - - 1,281 1,597 2,655 512400 Vision Insurance Expense - - 191 239 356 512500 Life & AD&D Insurance Exp - - 540 794 879 512850 LTD Insurance Exp - - 323 475 595 Total Personnel 1,663 - 165,578 195,321 294,263

520100 General Supplies - - 3,581 5,051 20,000 520400 Chemicals/Fertilizer - - 3,793 6,502 10,000 533100 Uniforms - - 1,968 2,790 5,000 531050 Equipment <$5000 - - 9,813 8,537 20,000 Total Supplies - - 19,154 22,880 55,000

530600 Services - - 7,913 10,765 15,000 531100 Fees, Permits & Licenses - - 300 514 750 533200 Utilities - Electrical - - - - 20,000 533300 Utilities - Gas - - 204 285 4,500 533400 Utilities - Water & Sewer - - 8,040 - 55,000 532900 Telephone Expense - - 1,363 1,746 3,000 520500 Seed, Sod & Trees - - 4,134 5,910 10,000 520800 Fuel & Oil - - 2,960 4,075 7,500 532400 Repairs & Maintenance - Equip - - 1,737 2,540 15,000 532500 Repairs & Maintenance - Building - - 2,927 4,474 10,000 532600 Repairs & Maintenance - Ground - - 1,342 2,300 5,000 532700 Repairs & Maintenance - Vehicles - - 86 89 4,000 532800 Staff Development - - 461 791 2,000

533000 Travel & Meetings - - 175 300 1,000 Total Purchased Services - - 31,642 33,789 152,750

554100 R. R. Park Lease - - 2,852 2,852 5,000 Total Fixed Costs - - 2,852 2,852 5,000

575000 Capital Projects - - - - - 575000 Mower 11,500 11,500 Attachments for Ventrac Tractor 12,000 Koshio Park Playground & Shelter 250,000 Electrical Outlets at Comm Park 15,000 Pearson Park Lights/Poles 400,000

122 PARKS GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget Roof Repairs 16,013 16,013 Total Capital Outlay - - 27,513 27,513 677,000

Total 1,663 - 246,738 282,355 1,184,013

BUDGET SUMMARY Personnel 1,663 - 165,578 195,321 294,263 Supplies - - 19,154 22,880 55,000 Purchased Services - - 31,642 33,789 152,750 Fixed Costs - - 2,852 2,852 5,000 Capital Outlay - - 27,513 27,513 677,000 Gross City Cost 1,663 - 246,738 282,355 1,184,013

123 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Building Inspection

BUDGET TITLE & NUMBER: 100-4000

The Building Inspector is the enforcement arm to ensure that all structures being built within the City are built according to the DEPARTMENT DESCRIPTION: specifications in the Municipal Code and the Uniform Building Code to protect the public from improperly completed projects.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Supplies 0 1,000 1,000 1,000 Purchased Services 135,101 151,450 151,450 151,750 Gross City Cost 135,101 152,450 152,450 152,750 Revenue 177,930 168,541 219,152 145,000 Net City Cost (42,829) (16,091) (66,702) 7,750 Budgeted Positions 0 0 0 0

The following budget amounts have changed by more than 10%: SUMMARY OF CHANGES: Electrical Permits, Mechanical Permits, Plumbing Permits, Telephone.

To monitor construction activity utilizing a contract service OBJECTIVES: arrangement.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures Total Building Permits Issued 455 450 500 Single Family Dwelling 16 4 50 Commercial Building Permits 95 100 100 Contractor Licenses Issued 381 500 500 Building Inspections Performed 554 450 600 Cost per Inspection $ 244 $ 339 $ 255 Per Capita Cost (city support) $ (5.47) $ (8.52) $ 0.99

Finance Recommendation: Approve as requested.

Council Action:

124 BUILDING INSPECTION GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

345210 Building Permits 169,044 120,000 187,236 170,611 120,000 345000 Electrical Permits 3,157 18,203 9,166 18,203 10,000 345100 Mechanical Permits 2,292 12,135 6,283 12,135 5,000 345150 Plumbing Permits 3,437 18,203 9,684 18,203 10,000 Total Building Inspection Revenue 177,930 168,541 212,369 219,152 145,000

REVENUE SUMMARY Licenses and Permits 169,044 120,000 187,236 170,611 120,000 Charges for Services 8,885 48,541 25,132 48,541 25,000 Total Revenues 177,930 168,541 212,369 219,152 145,000

125 BUILDING INSPECTION GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

520100 General Supplies - 1,000 206 1,000 1,000 Total Supplies - 1,000 206 1,000 1,000

530800 Dues & Subscriptions - 250 - 250 250 532900 Telephone Expense 723 700 280 700 1,000 530600 Misc Contractual Services 134,378 150,000 155,047 150,000 150,000 532800 Staff Development - 500 - 500 500 Total Purchased Services 135,101 151,450 155,327 151,450 151,750

TOTAL 135,101 152,450 155,533 152,450 152,750

BUDGET SUMMARY Supplies - 1,000 206 1,000 1,000 Purchased Services 135,101 151,450 155,327 151,450 151,750 Gross City Cost 135,101 152,450 155,533 152,450 152,750

126 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Community Development

BUDGET TITLE & NUMBER: 100-4100

The Community Development Department ensures that growth is well DEPARTMENT DESCRIPTION: managed and that the goals and objectives of the community are met.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 269,977 304,845 304,845 324,755 Supplies 13,994 9,500 9,500 10,500 Purchased Services 270,851 376,200 476,200 478,000 Fixed Cost 6,657 11,500 11,500 32,700 Capital Outlay 0 0 0 30,000 Gross City Cost 561,479 702,045 802,045 875,955 Revenue 540,698 288,878 340,000 296,000 Net City cost 20,782 413,167 462,045 579,955 Budgeted Positions 3.75 4.38 4.38 4.38

The following budget amounts have changed by more than 10% from 2019: Plan Checking Fees, Development Fee - General Fund, Health Insurance Expense, Life & AD&D Insurance, General Supplies, Dues & Subscriptions, Plans & Studies, Postage, Public Notices, Telephone, SUMMARY OF CHANGES: History Preservation Board. The following accounts had nothing budgeted in 2019: Grants - Historical ($21,000), Programs - Historical Grants ($21,000), Capital Projects ($30,000). Capital Projects include Code Enforcement Vehicle ($30,000).

To load new procedural guides, comprehensive plan amendments and OBJECTIVES: list of active cases to the City website for a more efficient Community Development webpage.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures 0.48 0.56 0.56 FTE’s per 1,000/Capita Per Capita Cost (City Support) $ 2.65 $ 59.02 $ 74.08 Annexations Applied For 1 7 4 Annexations Approved/Planning Comm. 1 7 4 Annexations Approved/City Council 1 7 4 Subdivision Applied For 4 8 5 Subdivision Approved/Planning Comm. 3 4 3 Subdivision Approved/City Council 3 5 3

127 PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures Special Use Pmts Approved Planning 7 9 6 Special Use Pmts Approved Council 6 8 6 Re-Zones Applied For 1 5 4 Re-Zones Approved/Planning Comm. 1 5 4 Re-Zones Approved/City Council 1 5 4 Site Plans 9 6 6 Site Plans Approved by Planning Comm. 3 5 6 Site Plans Approved by City Council 3 4 6 Variances Approved by BOA 1 4 3 Variances Denied by BOA 0 0 0 Weld County Referrals Received 49 65 85 Oil & Gas Permits 20 0 10

Finance Recommendation: Approve as requested.

Council Action:

128 COMMUNITY DEVELOPMENT GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

311250 Use Taxes 341,572 180,000 187,438 200,000 180,000 345205 Other Construction Permits 100 - - - - 343260 Plan Checking Fees 72,506 78,878 104,208 110,000 70,000 345400 Development Fee-General Fund 31,407 30,000 17,188 30,000 25,000 333110 Other Grant Income 80,000 - - - - 333120 Historical Grant Income 15,112 - - - 21,000 Total Revenue 540,698 288,878 308,833 340,000 296,000

REVENUE SUMMARY Taxes and Assessments 341,572 180,000 187,438 200,000 180,000 Licenses and Permits 100 - - - - Intergovernmental 95,112 - - - 21,000 Charges for Services 103,913 108,878 121,395 140,000 95,000 Total Revenues 540,698 288,878 308,833 340,000 296,000

129 COMMUNITY DEVELOPMENT GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 218,094 249,104 154,231 249,104 264,521 511100 FICA 12,657 15,447 9,001 15,447 16,403 511150 Medicare 2,960 3,616 2,105 3,616 3,838 512550 VALIC Retirement 8,727 9,225 5,874 9,225 9,906 512100 Unemployment Insurance 612 750 435 750 795 512200 Health Insurance Expense 23,041 23,081 13,145 23,081 25,759 512300 Dental Insurance Expense 1,964 1,710 998 1,710 1,797 512400 Vision Insurance Expense 340 260 151 260 272 512500 Life & AD&D Insurance Expense 893 912 480 912 720 512850 LTD Insurance Expense 690 740 452 740 744 Total Personnel 269,977 304,845 186,873 304,845 324,755

520100 General Supplies 10,052 2,000 3,072 2,000 3,000 520200 Office Supplies 2,741 2,500 808 2,500 2,500 531050 Equipment <$5000 1,200 5,000 127 5,000 5,000 531150 Right-Of-Way Purchase - - - - - Total Supplies 13,994 9,500 4,008 9,500 10,500

530600 Services 207,776 275,000 140,630 275,000 275,000 530800 Dues & Subscriptions 4,098 4,500 2,874 4,500 5,000 532900 Telephone Expense 4,089 4,500 2,533 4,500 5,000 531800 Postage 2,242 1,000 503 1,000 1,500 532200 Ads & Public Notices 62 200 161 200 500 552450 U R A Expenditures - - - - - 531600 Plans & Studies 47,300 75,000 - 175,000 175,000 532400 Repairs & Maintenance - Equipment - 500 - 500 500 533000 Travel& Meetings 2,761 10,500 2,246 10,500 10,500 532800 Staff Development 2,523 5,000 2,224 5,000 5,000 Total Purchased Services 270,851 376,200 151,171 476,200 478,000

550300 Board & Committee Expenses 106 200 10 200 200 551900 Economic Development - - - - - 552000 EDAP Pledge 5,500 10,000 10,000 10,000 10,000 552200 Finance Charges - - - - - 552400 History Pres. Board 1,022 1,300 305 1,300 1,500 Total Fixed Costs 6,657 11,500 10,315 11,500 32,700

575000 Capital Projects - - - - - 575000 Code Enforcement Vehicle 30,000 Total Capital Outlay - - - - 30,000

TOTAL 561,479 702,045 352,366 802,045 875,955

130 COMMUNITY DEVELOPMENT GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget BUDGET SUMMARY Personnel 269,977 304,845 186,873 304,845 324,755 Supplies 13,994 9,500 4,008 9,500 10,500 Purchased Services 270,851 376,200 151,171 476,200 478,000 Fixed Costs 6,657 11,500 10,315 11,500 32,700 Capital Outlay - - - - 30,000 Gross City Cost 561,479 702,045 352,366 802,045 875,955

131 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Code Enforcement

BUDGET TITLE & NUMBER: 100-4300

Code Enforcement enforces the City’s ordinances regarding junk DEPARTMENT DESCRIPTION: vehicles, accumulated weeds, trash and similar nuisance violations.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 64,475 76,662 76,662 80,420 Supplies 732 1,200 1,200 1,200 Purchased Services 2,229 10,800 10,800 11,400 Gross City Cost 67,436 88,662 88,662 93,020 Revenue 811 2,000 2,120 2,000 Net City Cost 66,625 86,662 86,542 91,020 Budgeted Positions 1.31 1.31 1.31 1.31

The following budget amounts have changed by more than 10% from SUMMARY OF CHANGES: 2019: Health Insurance Expense, Life & AD&D Insurance, Fuel & Oil, Telephone.

To gain compliance of the Municipal Code through education, OBJECTIVES: information and enforcement. Improving the City's overall appearance while respecting the residents' quality of life.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Summons Issued 4 20 40

12% Cost Per Summons Issued $ 2,023.09 $ 531.97 $ 279.06 Per Capita Cost (City Support) $ 8.51 $ 11.05 $ 11.63

Finance Recommendation: Approve as requested.

Council Action:

132 CODE ENFORCEMENT GENERAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

322010 Backyard Chickens/Bees Permits 180 - 120 120 - 343250 Property Clean-Up 631 2,000 - 2,000 2,000 Total Code Enforcement Revenue 811 2,000 120 2,120 2,000

REVENUE SUMMARY Licenses and Permits 180 - 120 120 - Charges for Services 631 2,000 - 2,000 2,000 Total Revenues 811 2,000 120 2,120 2,000

133 CODE ENFORCEMENT GENERAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 57,270 55,915 27,667 55,915 58,061 511100 FICA 3,494 3,468 1,647 3,468 3,601 511150 Medicare 817 812 385 812 843 512550 VALIC Retirement 4.0 1,966 1,794 872 1,794 1,921 512100 Unemployment Insurance 168 169 80 169 176 512200 Health Insurance Expense - 13,062 643 13,062 14,370 512300 Dental Insurance Expense 441 940 61 940 987 512400 Vision Insurance Expense - 130 8 130 136 512500 Life & AD&D Insurance Exp 167 228 75 228 180 512850 LTD Insurance Exp 150 144 47 144 145 Total Personnel 64,475 76,662 31,485 76,662 80,420

520100 General Supplies 464 400 221 400 400 533100 Uniforms 108 300 - 300 300 531050 Equipment <$5000 160 500 - 500 500 Total Supplies 732 1,200 221 1,200 1,200

530600 Services - 5,000 - 5,000 5,000 530800 Dues & Subscriptions 38 500 10 500 500 532900 Telephone Exp. 925 700 573 700 1,200 531800 Postage - 1,000 0 1,000 1,000 520800 Fuel & Oil 505 500 259 500 600 532700 Repairs & Maint - Vehicle 86 1,500 43 1,500 1,500 533000 Travel & Meetings 407 600 34 600 600 532800 Staff Development 244 1,000 375 1,000 1,000 Total Purchased Services 2,229 10,800 1,294 10,800 11,400

TOTAL 67,436 88,662 33,001 88,662 93,020

BUDGET SUMMARY Personnel 64,475 76,662 31,485 76,662 80,420 Supplies 732 1,200 221 1,200 1,200 Purchased Services 2,229 10,800 1,294 10,800 11,400 Gross City Cost 67,436 88,662 33,001 88,662 93,020

134 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Contingency Fund

BUDGET TITLE & NUMBER: 105-1800

The Contingency Fund is to used to account for funds designated for DEPARTMENT DESCRIPTION: unforeseen emergency circumstances.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Gross City Cost - 828,885 - 1,008,770 Revenue 73,571 73,733 118,112 126,335 Net City Cost (73,571) 755,152 (118,112) 882,435 Budgeted Positions 0 0 0 0

The following budget amounts have changed by more than 10% from SUMMARY OF CHANGES: 2019: Property Tax Revenue, Interest Earned, Capital Expenditures.

To continue building the balance of this fund by adding 2% of the General Fund property tax revenue to it and earning interest on it. The OBJECTIVES: fund balance is fully appropriated to allow for use of the funds if an emergency would happen.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) (9.40) (15.09) 112.71

Finance Recommendation: Approve as requested.

Council Action:

135 SUMMARY CONTINGENCY FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

REVENUES Taxes & Assessments 58,828 62,733 97,114 96,612 105,335 Interest Income 14,744 11,000 12,424 21,500 21,000 Beginning Reserves 694,542 757,364 768,113 768,113 886,225 TOTAL REVENUES 768,113 831,097 877,651 886,225 1,012,560

BUDGET SUMMARY Capital Outlay - 828,885 - - 1,008,770 Reserves 768,113 2,212 877,651 886,225 3,790 TOTAL COSTS 768,113 831,097 877,651 886,225 1,012,560

Revenue Analysis Taxes & Assessments 10% Interest Income 2%

Beginning Reserves 88%

Expenditure Analysis Reserves 0.4%

Capital Outlay 99.6%

136 FUND REVENUE CONTINGENCY FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

361600 Interest Earned 14,744 11,000 12,424 21,500 21,000 311000 Property Tax 58,828 62,733 97,114 96,612 105,335 390200 Tabor Reserve 1,494 1,885 2,207 2,207 3,543 390400 Restricted Reserves 693,048 755,479 765,906 765,906 882,681 TOTAL 768,113 831,097 877,651 886,225 1,012,560

REVENUE SUMMARY Taxes & Assessments 58,828 62,733 97,114 96,612 105,335 Interest Income 14,744 11,000 12,424 21,500 21,000 Beginning Reserves 694,542 757,364 768,113 768,113 886,225 TOTAL REVENUES 768,113 831,097 877,651 886,225 1,012,560

137 FUND EXPENDITURES CONTINGENCY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

575000 Capital Expenditures - 828,885 - - 1,008,770 590200 Tabor Reserve 2,207 2,212 3,286 3,543 3,790 590400 Restricted Reserves 765,906 - 874,365 882,681 (0) TOTAL 768,113 831,097 877,651 886,225 1,012,560

BUDGET SUMMARY Capital Outlay - 828,885 - - 1,008,770 Reserves 768,113 2,212 877,651 886,225 3,790 TOTAL COSTS 768,113 831,097 877,651 886,225 1,012,560

138 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Street Sales Tax Fund

BUDGET TITLE & NUMBER: 200-3100

The Street Sales Tax Fund is to account for the .5% sales tax to create special capital improvement funds for the construction, installation and DEPARTMENT DESCRIPTION: acquisition of certain properties and improvements limited to street, alley, curbs, sidewalks and storm drainage.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Purchased Services 83,571 124,000 64,000 105,000 Fixed Cost 3,731 25,000 25,000 25,000 Capital Outlay 267,042 675,000 675,000 3,240,000 Gross City Cost 354,344 824,000 764,000 3,370,000 Revenue 1,720,813 597,526 1,079,325 899,643 Net City Cost (1,366,469) 226,474 (315,325) 2,470,357 Budgeted Positions 0 0 0 0

The following budget amounts changed more than 10% from 2019: Sales Tax Revenue, Use Taxes, Streets Infrastructure Assessment, Interest Earned, Contractual Services, Patching & Crack Sealing, Capital Projects. Capital Projects include 9th St ($170,000), CR 8 - US 85 to S SUMMARY OF CHANGES: Denver Ave ($600,000), Crack Seal Slurry Coat ($120,000), Curb/Gutter/Sidewalk ($50,000), Harrison Ave - 4th St-1st St ($570,000), Hickory St ($220,000), Pave College Ave ($410,000), Pave CR 29 - CR 8 to CR 6 ($1,100,000).

OBJECTIVES: To replace infrastructure and roadways within the City of Fort Lupton.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/ Lineal Feet 14,009 2,573 10,300 Resurfaced 71% of Cost for Resurfacing $ 18 $ 211 $ 232 Per Capita Cost (City Support) $ (174.54) $ (40.28) $ 315.54

Finance Recommendation: Approve as requested.

Council Action:

139 SUMMARY STREETS SALES TAX FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget

REVENUE Taxes and Assessments 700,383 542,226 517,302 829,238 827,443 Charges for Services 1,008,299 48,300 229,087 229,087 32,200 Interest Income 12,132 7,000 14,690 21,000 40,000 Beginning Reserves 1,220,699 2,157,034 2,587,168 2,587,168 2,902,493 TOTAL REVENUES 2,941,512 2,754,560 3,348,247 3,666,493 3,802,136

BUDGET SUMMARY Purchased Services 83,571 124,000 1,205 64,000 105,000 Fixed Costs 3,731 25,000 5,512 25,000 25,000 Capital Outlay 267,042 675,000 35,748 675,000 3,240,000 Reserves 2,587,168 1,930,560 3,305,783 2,902,493 432,136 Gross City Cost 2,941,512 2,754,560 3,348,247 3,666,493 3,802,136

Revenue Analysis

Beginning Reserves 76.3% Interest Income Charges for 1.1% Services 0.8%

Taxes and Assessments…

Expenditure Analysis Capital Outlay 85.2%

Fixed Costs 0.7%

Purchased Services 2.8%

Reserves 11.4%

140 REVENUE STREETS SALES TAX FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

311200 Sales Tax Revenue 622,851 503,226 471,143 785,238 800,943 311201 Sales Tax Rebate (7,861) (6,000) (700) (6,000) (6,000) 311250 Use Taxes 85,393 45,000 46,860 50,000 32,500 343150 Street Infrastructure Assessment 1,008,299 48,300 229,087 229,087 32,200 361600 Interest Earned 12,132 7,000 14,690 21,000 40,000 Restricted Fund Balances 390700 Street Infrastructure Fee Res 950,907 1,582,211 1,959,206 1,959,206 2,188,293 390400 Unappropriated Reserves 153,535 422,863 471,338 471,338 561,820 390200 Tabor Reserve 26,258 46,960 51,624 51,624 32,380 390230 Contingency Reserve 90,000 105,000 105,000 105,000 120,000 TOTAL 2,941,512 2,754,560 3,348,247 3,666,493 3,802,136

REVENUE SUMMARY Taxes and Assessments 700,383 542,226 517,302 829,238 827,443 Charges for Services 1,008,299 48,300 229,087 229,087 32,200 Interest Income 12,132 7,000 14,690 21,000 40,000 Beginning Reserves 1,220,699 2,157,034 2,587,168 2,587,168 2,902,493 TOTAL REVENUES 2,941,512 2,754,560 3,348,247 3,666,493 3,802,136

141 OPERATIONS STREETS SALES TAX FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

530600 Contractual Services 38,731 4,000 2,541 4,000 5,000 531500 Patching 44,840 120,000 (1,336) 60,000 100,000 Total Purchased Services 83,571 124,000 1,205 64,000 105,000

552550 Snow Removal 3,731 25,000 5,512 25,000 25,000 Total Fixed Costs 3,731 25,000 5,512 25,000 25,000

575000 Capital Projects (0) - (0) - - 575000 Curbs / Gutters / Sidewalks Misc Proj 50,000 14,816 50,000 50,000 575000 Bike Trail (Twombly to Library) 120,000 120,000 575000 7th St. (Hoover to McKinley) 190,000 6,732 190,000 575000 Factory Circle 257,450 575000 Greenwood Ct 140,000 5,891 140,000 575000 9th St. 170,000 575000 Pave College Ave. 410,000 575000 CR 12 Survey 9,592 575000 Crack Seal Slurry Coat 120,000 575000 CR 29 (CR 8 - CR 6) 1,100,000 575000 Harrison Ave (4th - 1st) 570,000 575000 6th St. (Denver to RR ROW) 175,000 8,309 175,000 575000 Hickory St. 220,000 575000 CR 8 (US 85 - S Denver Ave) 600,000

Total Capital Outlay 267,042 675,000 35,748 675,000 3,240,000

Restricted Fund Balances 590400 Fund Balance Reserves 471,338 667,123 974,658 561,820 (1,950,346) 590200 Emergency Reserve 51,624 17,926 22,832 32,380 26,989 590230 Contingency Reserve 105,000 120,000 120,000 120,000 135,000 590700 Street Infrastructure Fee Reserve 1,959,206 1,125,511 2,188,293 2,188,293 2,220,493 Total Reserves 2,587,168 1,930,560 3,305,783 2,902,493 432,136

TOTAL 2,941,512 2,754,560 3,348,247 3,666,493 3,802,136

BUDGET SUMMARY Purchased Services 83,571 124,000 1,205 64,000 105,000 Fixed Costs 3,731 25,000 5,512 25,000 25,000 Capital Outlay 267,042 675,000 35,748 675,000 3,240,000 Reserves 2,587,168 1,930,560 3,305,783 2,902,493 432,136 Gross City Cost 2,941,512 2,754,560 3,348,247 3,666,493 3,802,136

142 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Water Sales Tax Fund

BUDGET TITLE & NUMBER: 220-5020

To support maintenance and acquisition of water for the citizens of Fort DEPARTMENT DESCRIPTION: Lupton to assure quality and quantity.

Actual Budgeted Proposed Recommend Resources Last Year Current Year Current Year Next Year Purchased Services 67,230 140,000 140,000 140,000 Fixed Cost 11,565 30,000 30,000 30,000 Capital Outlay 522,755 583,806 586,175 1,684,567 Gross City Cost 601,549 753,806 756,175 1,854,567 Revenue 1,414,191 1,096,452 1,670,477 1,699,886 Transfers-to Utility Fund (465,934) (546,357) (546,357) (556,482) Net City Cost (346,708) 203,711 (367,945) 711,163 Budgeted Positions 0 0 0 0

The following budget amounts changed more than 10% from 2019: SUMMARY OF CHANGES: Sales Tax Revenue, Interest Earned, NISP Water Project Fees, Capital Projects.

OBJECTIVES: To continue working with NISP.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) $ (44.29) $ (47.00) 90.84

Finance Recommendation: Approve as requested.

Council Action:

143 SUMMARY WATER SALES TAX FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget

REVENUES Taxes and Assessments 1,400,765 1,084,452 1,034,605 1,658,477 1,679,886 Interest Income 13,426 12,000 12,408 12,000 20,000 Beginning Reserves 1,369,435 1,334,010 1,716,143 1,716,143 2,084,088 TOTAL REVENUES 2,783,626 2,430,462 2,763,156 3,386,620 3,783,974

BUDGET SUMMARY Purchased Services 67,230 140,000 52,062 140,000 140,000 Fixed Costs 11,565 30,000 - 30,000 30,000 Capital Outlay 522,755 583,806 586,175 586,175 1,684,567 Transfers 465,934 546,357 546,357 546,357 556,482 Reserves 1,716,143 1,130,299 1,578,562 2,084,088 1,372,925 Gross City Cost 2,783,626 2,430,462 2,763,156 3,386,620 3,783,974

Revenue Analysis

Taxes and Beginning Reserves Assessments 55.1% 44.4%

Expenditure Analysis Purchased Services 3.7% Fixed Costs 0.8% Reserves 36.3%

Transfers Capital… 14.7%

144 FUND REVENUE WATER SALES TAX FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

311200 Sales Tax Revenue 1,245,702 1,006,452 942,286 1,570,477 1,601,886 311201 Sales Tax Rebate (15,723) (12,000) (1,400) (12,000) (12,000) 311250 Use Taxes 170,786 90,000 93,719 100,000 90,000 361600 Interest Earned 13,426 12,000 12,408 12,000 20,000

Restricted Reserves 390200 Tabor Reserve 37,379 33,239 42,426 42,426 50,114 390400 Unappropriated Reserves 1,332,057 1,300,771 1,673,718 1,673,718 2,033,974

TOTAL 2,783,626 2,430,462 2,763,156 3,386,620 3,783,974

Taxes and Assessments 1,400,765 1,084,452 1,034,605 1,658,477 1,679,886 Interest Income 13,426 12,000 12,408 12,000 20,000 Beginning Reserves 1,369,435 1,334,010 1,716,143 1,716,143 2,084,088 TOTAL REVENUES 2,783,626 2,430,462 2,763,156 3,386,620 3,783,974

145 FUND EXPENDITURES WATER SALES TAX FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

531200 Legal Fees 46,790 60,000 37,530 60,000 60,000 531600 Plans & Studies - 20,000 - 20,000 20,000 532100 Professional Services 20,440 60,000 14,532 60,000 60,000 Total Purchased Services 67,230 140,000 52,062 140,000 140,000

550700 CBT Carryover 11,565 30,000 - 30,000 30,000 Total Fixed Costs 11,565 30,000 - 30,000 30,000

553600 NISP 412,455 461,250 463,619 463,619 1,537,500 575000 Capital Projects - - - - - 575000 Raw Water Storage - 575000 Windy Gap Water Shares - 575000 Windy Gap Firming 110,300 122,556 122,556 122,556 147,067 Total Capital Outlay 522,755 583,806 586,175 586,175 1,684,567

Restricted Reserves 590400 To Fund Balance Reserve 1,673,718 1,097,405 1,547,152 2,033,974 1,321,929 590200 Tabor Reserve 42,426 32,894 31,410 50,114 50,997 Total Reserves 1,716,143 1,130,299 1,578,562 2,084,088 1,372,925

592000 To Utility Fund 465,934 546,357 546,357 546,357 556,482 TOTAL 2,783,626 2,430,462 2,763,156 3,386,620 3,783,974

Purchased Services 67,230 140,000 52,062 140,000 140,000 Fixed Costs 11,565 30,000 - 30,000 30,000 Capital Outlay 522,755 583,806 586,175 586,175 1,684,567 Transfers 465,934 546,357 546,357 546,357 556,482 Reserves 1,716,143 1,130,299 1,578,562 2,084,088 1,372,925 Gross City Cost 2,783,626 2,430,462 2,763,156 3,386,620 3,783,974

146 Budget Unit Summary

AGENCY/DEPARTMENT NAME: CPR Summary

BUDGET TITLE & NUMBER: 230- Summary

The Culture, Parks, and Recreation Fund (commonly called the CPR DEPARTMENT DESCRIPTION: Fund) was designed to provide cultural programs, parks, and recreational activities to the citizens of Fort Lupton.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 419,207 473,025 473,097 504,328 Supplies 47,269 66,875 68,972 66,675 Purchased Services 107,140 106,850 107,377 123,200 Fixed Cost 14,200 22,841 25,470 22,845 Capital Outlay - 45,000 104,089 335,500 Gross City Cost 587,815 714,591 779,005 1,052,548 Transfer-out to Recreation Fund 513,682 435,392 131,843 - Transfer-in from General Fund 42,537 56,829 56,829 61,583 Revenue 852,341 799,076 1,075,564 1,045,843 Net City Cost (820,745) (576,706) (485,231) (54,878) Budgeted Positions 6.91 6.92 6.92 6.94

SUMMARY OF CHANGES: See individual budget units for details.

OBJECTIVES: See individual budget units.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) $ (104.83) $ (61.98) $ (7.01)

Finance Recommendation: See individual budget units.

Council Action: See individual budget units.

147 SUMMARY CULTURE, PARKS & RECREATION FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget

REVENUES Taxes and Assessments 700,383 542,226 517,302 829,238 827,443 Intergovernmental - - - - - Charges for Services 106,279 109,600 145,180 176,712 114,700 Interest Income 1,829 - 1,406 1,240 1,500 Private Contributions 6,200 1,750 1,524 2,524 5,200 Internal Transfers 42,537 56,829 36,527 56,829 61,583 Other 37,650 145,500 104,850 65,850 97,000 Beginning Reserves 987,222 630,810 780,602 780,602 1,002,147 TOTAL REVENUES 1,882,100 1,486,715 1,587,391 1,912,995 2,109,573

BUDGET SUMMARY Personnel 419,207 473,025 287,450 473,097 504,328 Supplies 47,269 66,875 40,659 68,972 66,675 Purchased Services 107,140 106,850 68,853 107,377 123,200 Fixed Costs 14,200 22,841 11,083 25,470 22,845 Capital Outlay - 45,000 99,089 104,089 335,500 Transfers 513,682 435,392 79,094 131,843 - Reserves 780,602 336,732 1,001,163 1,002,147 1,057,025 Gross City Cost 1,882,100 1,486,715 1,587,391 1,912,995 2,109,573

Revenue Analysis

Beginning Reserves 47.5%

Taxes and Assessments 39.2% Other 4.6% Interest Income 0.1% Internal Private Intergovernmental Transfers Contributions 0.0% 2.9% 0.2%

Expenditure Analysis

Personnel 23.9% Supplies Reserves 3.2% 50.1% Purchased Services 5.8% Transfers 0.0% Fixed Costs 1.1%

Capital Outlay 15.9%

148 REVENUE CULTURE, PARKS & RECREATION FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 311200 Sales Tax Revenue 622,851 503,226 471,143 785,238 800,943 311201 Sales Tax Rebate (7,861) (6,000) (700) (6,000) (6,000) 311250 Use Tax 85,393 45,000 46,860 50,000 32,500 333110 Other Grant Income - - - - - 360100 Enhancement Assessment 37,650 145,500 104,850 65,850 97,000 347040 Facility Rentals 32,736 37,000 26,470 37,000 37,000 347060 Community Center Classes - - - - - 361600 Interest Earned 1,829 - 1,406 1,240 1,500 380000 Misc Revenue 21,197 12,000 80,577 77,427 20,000 Total Community Recreation 793,794 736,726 730,605 1,010,755 982,943

347015 Senior Programs Fees 13,309 10,000 7,259 10,000 10,000 Total Senior Program 13,309 10,000 7,259 10,000 10,000

347020 Other Recreation Fees 360 500 806 500 500 347030 Concession Revenue 498 1,000 309 1,000 1,000 Total Youth Program 858 1,500 1,115 1,500 1,500

347200 Soccer Fees 9,260 8,300 8,725 8,485 8,400 347205 Baseball Fees 10,720 10,000 11,500 11,500 11,000 347210 Basketball Fees 5,845 6,300 465 6,300 6,300 347215 Adult Sports League - 1,500 80 1,500 1,500 347220 Youth Softball 8,305 15,000 3,975 15,000 12,000 347225 Volleyball Fees 4,050 7,000 5,015 7,000 6,000 347290 Coaches Program - 1,000 - 1,000 1,000 382020 Donations Private 3,200 1,000 - 1,000 3,200 Total Athletics 41,380 50,100 29,760 51,785 49,400

382045 Donations Private - Museum 3,000 750 1,524 1,524 2,000 Total Museum 3,000 750 1,524 1,524 2,000

Restricted Reserves 390200 Tabor Reserve 23,846 21,606 25,570 25,570 32,267 390410 Museum Reserve 13,672 13,672 16,672 16,672 16,672 390400 Unappropriated Reserve 949,704 595,532 738,361 738,361 953,209 Restricted Reserves 987,222 630,810 780,602 780,602 1,002,147

389200 Transfer from General Fund 42,537 56,829 36,527 56,829 61,583 Total Transfers 42,537 56,829 36,527 56,829 61,583

TOTAL 1,882,100 1,486,715 1,587,391 1,912,995 2,109,573

149 REVENUE CULTURE, PARKS & RECREATION FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget REVENUE SUMMARY Taxes and Assessments 700,383 542,226 517,302 829,238 827,443 Intergovernmental - - - - - Charges for Services 106,279 109,600 145,180 176,712 114,700 Interest Income 1,829 - 1,406 1,240 1,500 Private Contributions 6,200 1,750 1,524 2,524 5,200 Internal Transfers 42,537 56,829 36,527 56,829 61,583 Other 37,650 145,500 104,850 65,850 97,000 Beginning Reserves 987,222 630,810 780,602 780,602 1,002,147 TOTAL REVENUES 1,882,100 1,486,715 1,587,391 1,912,995 2,109,573

150 FUND EXPENDITURES SUMMARY CULTURE, PARKS & RECREATION FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 329,016 362,936 225,094 362,936 391,166 511050 Overtime 184 100 72 172 100 511100 FICA 18,403 22,516 12,733 22,516 24,267 511150 Medicare 4,304 5,272 2,978 5,272 5,682 512550 VALIC Retirement 4.0 11,344 12,574 7,727 12,574 13,529 512400 Vision Insurance 667 557 279 557 520 512200 Health Insurance 47,742 50,007 27,751 50,007 55,006 512300 Dental Insurance 3,749 3,388 1,924 3,388 3,574 512500 Life & AD&D Insurance 1,133 1,254 638 1,254 1,025 512850 Long Term Disability 870 1,010 595 1,010 1,020 511200 Worker's Comp 907 12,312 7,045 12,312 7,256 512100 Unemployment Ins 887 1,099 614 1,099 1,183 Total Personnel 419,207 473,025 287,450 473,097 504,328

520100 General Supplies 26,984 22,300 18,279 22,851 22,500 520200 Office Supplies 1,795 5,950 2,611 6,150 4,650 520300 Janitorial Supplies - 7,500 2,142 7,500 6,500 520800 Fuel & Oil 1,509 2,350 434 2,350 2,050 531050 Equipment <$5000 7,348 13,500 7,681 14,846 15,500 533100 Uniforms 9,632 15,275 9,514 15,275 15,475 Total Supplies 47,269 66,875 40,659 68,972 66,675

530600 Services 13,883 13,000 8,286 13,000 12,500 530800 Dues & Subscriptions 4,874 5,300 2,710 5,300 5,550 531800 Postage 460 1,200 483 1,200 1,200 532000 Printing 2,079 2,200 - 2,200 2,500 532400 Repair & Maintenance - Equip 396 6,300 4,742 6,327 10,800 532500 Repair & Maintenance - Facility 6,284 8,000 5,894 8,500 14,000 532600 Repairs & Maintenance - Ground 18,964 14,500 11,752 14,500 13,750 532700 Repairs & Maintenance - Vehicle 693 3,000 503 3,000 3,500 532800 Staff Development 1,595 1,700 66 1,700 2,000 532900 Telephone 5,855 5,600 3,846 5,600 5,800 533000 Travel/Meetings 997 1,150 176 1,150 1,500 533200 Utilities - Electrical 27,187 24,400 14,856 24,400 26,400 533300 Utilities - Gas 6,925 7,500 5,137 7,500 7,500 533400 Utilities - Water & Sewer 2,744 2,700 2,036 2,700 2,900 550950 Coaches Program 89 300 151 300 300 553500 Misc. Expenditures - - - - - 553900 Senior Programs 14,113 10,000 8,212 10,000 13,000 Total Purchased Services 107,140 106,850 68,853 107,377 123,200

552200 Finance Charges 30 115 - 115 95 530750 Contracted Officials 11,670 19,000 5,671 19,000 16,000 551000 Concession Expenses 205 500 78 500 500 552600 Insurance - CIRSA Premiums 1,905 2,126 4,755 4,755 5,000 552800 Cirsa Ins. Claims - 500 101 500 500 554060 Programs - Cultural 390 600 477 600 750 553000 Leases & Rentals - - - - -

151 FUND EXPENDITURES SUMMARY CULTURE, PARKS & RECREATION FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget Total Fixed Charges 14,200 22,841 11,083 25,470 22,845

575000 Capital Projects - 45,000 99,089 104,089 335,500 Total Capital Outlay - 45,000 99,089 104,089 335,500

592000 Transfer to Rec Center Fund 513,682 435,392 79,094 131,843 - Total Transfers 513,682 435,392 79,094 131,843 -

Restricted Reserves 230-6000-590200 Tabor Reserve 25,570 23,972 23,108 32,267 31,375 230-6040-590410 Museum Reserve 16,672 13,672 16,672 16,672 16,672 230-6000-590400 Fund Balance Reserve 738,361 299,088 961,384 953,209 1,008,978 Restricted Reserves 780,602 336,732 1,001,163 1,002,147 1,057,025

TOTAL 1,882,100 1,486,715 1,587,391 1,912,995 2,109,573

BUDGET SUMMARY Personnel 419,207 473,025 287,450 473,097 504,328 Supplies 47,269 66,875 40,659 68,972 66,675 Purchased Services 107,140 106,850 68,853 107,377 123,200 Fixed Charges 14,200 22,841 11,083 25,470 22,845 Capital Outlay - 45,000 99,089 104,089 335,500 Transfers 513,682 435,392 79,094 131,843 - Reserves 780,602 336,732 1,001,163 1,002,147 1,057,025 Gross City Cost 1,882,100 1,486,715 1,587,391 1,912,995 2,109,573

152 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Community Center Operations

BUDGET TITLE & NUMBER: 230-6000

To provide meeting rooms, programs and classes for all citizens within DEPARTMENT DESCRIPTION: the community.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 306,983 357,738 357,738 378,396 Supplies 24,843 32,700 32,700 30,400 Purchased Services 76,464 71,450 71,450 79,400 Fixed Cost 2,120 3,001 5,630 5,875 Capital Outlay - 40,000 99,089 335,500 Gross City Cost 410,410 504,889 566,607 829,571 Transfers to Recreation Fund (513,682) (435,392) (131,843) - Revenue 794,652 738,226 1,012,255 984,443 Net City Cost 129,440 202,055 (313,805) (154,872) Budgeted Positions 4.17 4.65 4.65 4.68

The following budget amounts changed more than 10% from 2019: Sales Tax Revenue, Use Taxes, Enhancement Assessment, Misc Revenue, Workers Compensation, Vision Insurance Expense, Life & AD&D Insurance, Office Supplies, Janitorial Supplies, Dues & Subscriptions, Printing, Repairs & Maintenance - Equipment, Repairs & Maintenance - Facility, Staff Development, Telephone, Uniforms, SUMMARY OF CHANGES: Insurance - CIRSA Premiums, Capital Projects. Interest Earned had no budgeted amount in 2019 and has $1,500 budgeted in 2020. Capital Projects include Fencing/Backstops at Pearson Park ($20,000), Flags for Field of Honor ($18,000), Pearson Park Infield ($12,000), Repair Parking Lot ($250,000), Security Camera System ($20,000), Smart Board ($8,000), Tables & Chairs ($7,500).

OBJECTIVES: To increase the Community Center room rentals by 5%.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected

FTE’s per 1,000/Capita $ 0.53 $ 0.59 $ 0.60

Community Center Participants 26,429 28,000 28,500 Meeting Room Rental Permits 350 350 350 Craft Room Permits 216 216 220 Kitchen Permits 4 4 4 Senior Lounge Participants 1,100 1,100 1,100 Craft Room Participants 4,194 4,500 4,500 Per Capita Cost (city support) $ 16.53 $ (40.08) $ (19.78)

Finance Recommendation: Approve as requested.

Council Action:

153 COMMUNITY CENTER OPERATIONS CULTURE, PARKS & RECREATION FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 311200 Sales Tax Revenue 622,851 503,226 471,143 785,238 800,943 311201 Sales Tax Rebate (7,861) (6,000) (700) (6,000) (6,000) 311250 Use Tax 85,393 45,000 46,860 50,000 32,500 333110 Other Grant Income - - - - - 360100 Enhancement Assessment 37,650 145,500 104,850 65,850 97,000 347040 Facility Rentals 32,736 37,000 26,470 37,000 37,000 347060 Community Center Classes - - - - - 361600 Interest Earned 1,829 - 1,406 1,240 1,500 380000 Misc Revenue 21,197 12,000 80,577 77,427 20,000 Total Community Recreation 793,794 736,726 730,605 1,010,755 982,943

347020 Other Recreation Fees 360 500 806 500 500 347030 Concession Revenue 498 1,000 309 1,000 1,000 Total Programs 858 1,500 1,115 1,500 1,500

Restricted Reserves 390200 Tabor Reserve 23,846 21,606 25,570 25,570 32,267 390400 Unappropriated Reserve 949,704 595,532 738,361 738,361 953,209 Total Reserves 973,550 617,138 763,931 763,931 985,476

TOTAL 1,768,202 1,355,364 1,495,651 1,776,186 1,969,919

REVENUE SUMMARY Taxes and Assessments 700,383 542,226 517,302 829,238 827,443 Intergovernmental - - - - - Charges for Services 33,594 38,500 27,585 38,500 38,500 Interest Income 1,829 - 1,406 1,240 1,500 Other 58,847 157,500 185,427 143,277 117,000 Beginning Reserves 973,550 617,138 763,931 763,931 985,476 TOTAL REVENUES 1,768,202 1,355,364 1,495,651 1,776,186 1,969,919

154 COMMUNITY CENTER OPERATIONS CULTURE, PARKS & RECREATION FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 240,229 271,376 161,434 271,376 291,160 511050 Overtime 138 100 - 100 100 511100 FICA 13,225 16,838 8,996 16,838 18,065 511150 Medicare 3,093 3,942 2,104 3,942 4,229 512550 VALIC Retirement 4.0 9,392 10,647 6,483 10,647 11,395 512400 Vision Insurance 499 427 204 427 384 512200 Health Insurance 34,541 36,945 20,230 36,945 40,636 512300 Dental Insurance 2,694 2,448 1,376 2,448 2,587 512500 Life & AD&D Insurance 905 1,026 518 1,026 845 512850 Long Term Disability 722 855 499 855 859 511200 Worker's Comp 907 12,312 7,045 12,312 7,256 512100 Unemployment Ins 637 822 433 822 880 Total Personnel 306,983 357,738 209,323 357,738 378,396

520100 General Supplies 11,596 10,000 6,048 10,000 10,000 520200 Office Supplies 895 5,000 1,989 5,000 3,500 520300 Janitorial Supplies - 7,500 2,142 7,500 6,500 533100 Uniforms 5,089 200 142 200 400 531050 Equipment <$5000 7,262 10,000 3,334 10,000 10,000 Total Supplies 24,843 32,700 13,654 32,700 30,400

530600 Services 11,381 10,000 6,748 10,000 10,000 530800 Dues & Subscriptions 1,740 500 409 500 750 533200 Utilities - Electrical 25,751 23,000 14,151 23,000 25,000 533300 Utilities - Gas 4,449 5,000 3,383 5,000 5,000 533400 Utilities - Water & Sewer 1,539 1,500 1,067 1,500 1,600 532900 Telephone 3,644 3,500 2,391 3,500 3,500 531800 Postage 90 150 72 150 150 520800 Fuel & Oil 514 500 108 500 500 532000 Printing 1,279 800 - 800 1,000 532400 Repair & Maintenance - Equip 10 5,000 4,683 5,000 7,000 532500 Repair & Maintenance - Facility 4,960 5,000 767 5,000 8,000 532600 Repair & Maintenance - Grounds 18,906 13,000 11,752 13,000 13,000 532700 Repair & Maintenance - Vehicle 611 2,000 - 2,000 2,000 533000 Travel/Meetings 340 500 - 500 700 532800 Staff Development 1,249 1,000 44 1,000 1,200 553500 Misc Expenditures - - - - - Total Purchased Services 76,464 71,450 45,574 71,450 79,400

552200 Finance charges 10 75 - 75 75 551000 Concession Expenditures 205 300 78 300 300 552600 Insurance - CIRSA Premiums 1,905 2,126 4,755 4,755 5,000 552800 Cirsa Ins. Claims - 500 101 500 500 553000 Leases & Rentals - - - - - Total Fixed Costs 2,120 3,001 4,935 5,630 5,875

575000 Capital Projects - - 0 - -

155 COMMUNITY CENTER OPERATIONS CULTURE, PARKS & RECREATION FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 575000 Fencing/Backstops-Pearson 20,000 575000 Flags for Field of Honor 18,000 575000 Infield-Pearson Park 12,000 575000 Security Camera System 20,000 575000 Smart Board 8,000 575000 Passenger Van 40,000 33,058 33,058 575000 Tables & Chairs 7,500 575000 Hail Damage 66,031 66,031 575000 Parking Lot Repair 250,000 Total Capital Outlay - 40,000 99,089 99,089 335,500

592000 Transfer to Rec Center Fund 513,682 435,392 79,094 131,843 - Total Transfers 513,682 435,392 79,094 131,843 -

Restricted Reserves 590400 Fund Balance Reserve 738,361 299,088 961,384 953,209 1,008,978 590200 Tabor Reserve 25,570 23,972 23,108 32,267 31,375 Total Reserves 763,931 323,060 984,492 985,476 1,040,354

TOTAL 1,688,023 1,263,341 1,436,161 1,683,926 1,869,925

BUDGET SUMMARY Personnel 306,983 357,738 209,323 357,738 378,396 Supplies 24,843 32,700 13,654 32,700 30,400 Purchased Services 76,464 71,450 45,574 71,450 79,400 Fixed Costs 2,120 3,001 4,935 5,630 5,875 Capital Outlay - 40,000 99,089 99,089 335,500 Transfers 513,682 435,392 79,094 131,843 - Reserves 763,931 323,060 984,492 985,476 1,040,354 Gross City Cost 1,688,023 1,263,341 1,436,161 1,683,926 1,869,925

156 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Athletics

BUDGET TITLE & NUMBER: 230-6020

The Athletics Department offers a wide range of high quality sports DEPARTMENT DESCRIPTION: programs to the community for both youth and adults.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 15,576 16,127 16,199 16,888 Supplies 13,852 25,100 25,251 25,100 Purchased Services 3,466 6,350 6,350 6,350 Fixed Cost 11,670 19,200 19,200 16,200 Gross City Cost 44,564 66,777 67,000 64,538 Revenue 41,380 50,100 51,785 49,400 Net City Cost 3,184 16,677 15,215 15,138 Budgeted Positions 0.83 0.5 0.5 0.49

The following budget amounts changed more than 10% from 2019: SUMMARY OF CHANGES: Baseball Fees, Adult Sports League, Volleyball Fees, Donations Private, Contracted Officials.

OBJECTIVES: To increase the overall registrants for our sports leagues by 5%.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures FTE’s per 1,000/Capita 0.11 0.06 0.06 Per Capita Cost (city support) $ 0.41 $ 1.94 $ 1.93

Finance Recommendation: Approve as requested.

Council Action:

157 ATHLETICS CULTURE, PARKS & RECREATION FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

347200 Soccer Fees 9,260 8,300 8,725 8,485 8,400 347205 Baseball Fees 10,720 10,000 11,500 11,500 11,000 347210 Basketball Fees 5,845 6,300 465 6,300 6,300 347215 Youth Softball - 1,500 80 1,500 1,500 347220 Adult Sports League 8,305 15,000 3,975 15,000 12,000 347225 Volleyball Fees 4,050 7,000 5,015 7,000 6,000 347290 Coaches Program - 1,000 - 1,000 1,000 382020 Donations Private 3,200 1,000 - 1,000 3,200

TOTAL 41,380 50,100 29,760 51,785 49,400

REVENUE SUMMARY Charges for Services 38,180 49,100 29,760 50,785 46,200 Private Contributions 3,200 1,000 - 1,000 3,200 TOTAL REVENUES 41,380 50,100 29,760 51,785 49,400

158 ATHLETICS CULTURE, PARKS & RECREATION FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 14,383 14,936 15,041 14,936 15,642 511050 Overtime 46 - 72 72 - 511100 FICA 895 927 937 927 970 511150 Medicare 209 218 219 218 228 512100 Unemployment Insurance 43 46 45 46 48 Total Personnel 15,576 16,127 16,314 16,199 16,888

520100 General Supplies 9,308 10,000 10,436 10,151 10,000 520200 Office Supplies - 100 - 100 100 533100 Uniforms 4,543 15,000 9,372 15,000 15,000 Total Supplies 13,852 25,100 19,808 25,251 25,100

520800 Fuel & Oil - 50 24 50 50 530800 Dues & Subscriptions 3,058 4,500 2,271 4,500 4,500 532000 Printing - 500 - 500 500 532400 Repairs & Maintenance - Equip 101 800 - 800 800 532800 Staff Development - - - - - 533000 Travel & Meetings 218 200 85 200 200 550950 Coaches Program 89 300 151 300 300 Total Purchased Services 3,466 6,350 2,532 6,350 6,350

530750 Contracted Officials 11,670 19,000 5,671 19,000 16,000 551000 Concession Expenses - 200 - 200 200 Total Fixed Costs 11,670 19,200 5,671 19,200 16,200

TOTAL 44,564 66,777 44,325 67,000 64,538

BUDGET SUMMARY Personnel 15,576 16,127 16,314 16,199 16,888 Supplies 13,852 25,100 19,808 25,251 25,100 Purchased Services 3,466 6,350 2,532 6,350 6,350 Fixed Costs 11,670 19,200 5,671 19,200 16,200 Gross City Cost 44,564 66,777 44,325 67,000 64,538

159 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Culture/Museum

BUDGET TITLE & NUMBER: 230-6040

The Museum develops displays of local artifacts from Fort Lupton's DEPARTMENT DESCRIPTION: historical past and oversees the day-to-day operation of the facility. Special events and displays are offered throughout the year.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 27,779 30,714 30,714 33,488 Supplies 3,122 5,825 7,171 7,825 Purchased Services 11,226 14,650 15,150 19,500 Fixed Costs 410 640 640 770 Capital Outlay - 5,000 5,000 - Gross City Cost 42,537 56,829 58,675 61,583 Revenue 45,537 57,579 58,353 63,583 Net City Cost (3,000) (750) 322 (2,000) Budgeted Positions 0.91 0.77 0.77 0.77

The following budget amounts changed more than 10% from 2019: Donations Private - Museum, Equipment <$5,000, Repairs & SUMMARY OF CHANGES: Maintenance - Equipment, Repairs & Maintenance - Facility, Repairs & Maintenance - Grounds, Finance Charges, Programs - Cultural, Capital Projects.

OBJECTIVES:

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Patron Attendance 1,200 1,244 1,250

Cost Per Patron $ 35.45 $ 47.17 $ 49.27 Per Capita Cost (City Support) $ (0.38) $ 0.04 $ (0.26) Special Displays 7 7 7

Finance Recommendation: Approve as requested.

Council Action:

160 CULTURE/MUSEUM CULTURE, PARKS & RECREATION FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

382045 Donations Private - Museum 3,000 750 1,524 1,524 2,000 Total Donations 3,000 750 1,524 1,524 2,000

389200 Transfer from General Fund 42,537 56,829 36,527 56,829 61,583 Total Transfers 42,537 56,829 36,527 56,829 61,583

Restricted Reserves 390410 Museum Reserve 13,672 13,672 16,672 16,672 16,672 Total Reserves 13,672 13,672 16,672 16,672 16,672

TOTAL 59,209 71,251 54,722 75,025 80,255

REVENUE SUMMARY Private Contributions 3,000 750 1,524 1,524 2,000 Internal Transfers 42,537 56,829 36,527 56,829 61,583 Beginning Reserves 13,672 13,672 16,672 16,672 16,672 TOTAL REVENUES 59,209 71,251 54,722 75,025 80,255

161 MUSEUM CULTURE, PARKS & RECREATION FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 25,733 28,451 17,633 28,451 31,019 511100 FICA 1,595 1,764 1,093 1,764 1,924 511150 Medicare 373 413 256 413 451 512100 Unemployment Insurance 77 86 53 86 94 Total Personnel 27,779 30,714 19,035 30,714 33,488

520100 General Supplies 2,223 2,000 1,153 2,000 2,000 520200 Office Supplies 899 750 327 750 750 533100 Uniforms - 75 - 75 75 531050 Equipment <$5000 - 3,000 4,346 4,346 5,000 Total Supplies 3,122 5,825 5,826 7,171 7,825

530600 Services 2,502 2,500 1,538 2,500 2,500 530800 Dues & Subscriptions 76 100 30 100 100 533200 Utilities - Electrical 1,436 1,400 706 1,400 1,400 533300 Utilities - Gas 2,476 2,500 1,755 2,500 2,500 533400 Utilities - Water & Sewer 1,205 1,200 970 1,200 1,300 532900 Telephone Exp. 1,497 1,500 977 1,500 1,500 531800 Postage 20 50 33 50 50 532400 Repairs & Maintenance - Equip 285 500 31 500 3,000 532500 Repairs & Maintenance - Facility 1,325 3,000 5,127 3,500 6,000 532600 Repairs & Maintenance - Ground 58 1,500 - 1,500 750 533000 Travel & Meetings - 100 - 100 100 532800 Staff Development 346 300 22 300 300 Total Purchased Services 11,226 14,650 11,189 15,150 19,500

552200 Finance Charges 20 40 - 40 20 554060 Programs - Cultural 390 600 477 600 750 Total Fixed Costs 410 640 477 640 770

575000 Capital Projects - - - - - Museum Displays 5,000 5,000 Parking Lot Overlay Total Capital Outlay - 5,000 - 5,000 -

Restricted Reserves 590410 Museum Reserve 16,672 13,672 16,672 16,672 16,672 Total Reserves 16,672 13,672 16,672 16,672 16,672

TOTAL 59,209 70,501 53,199 75,347 78,255

162 MUSEUM CULTURE, PARKS & RECREATION FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

BUDGET SUMMARY Personnel 27,779 30,714 19,035 30,714 33,488 Supplies 3,122 5,825 5,826 7,171 7,825 Purchased Services 11,226 14,650 11,189 15,150 19,500 Fixed Costs 410 640 477 640 770 Capital Outlay - 5,000 - 5,000 - Reserves 16,672 13,672 16,672 16,672 16,672 Gross City Cost 59,209 70,501 53,199 75,347 78,255

163 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Seniors Program

BUDGET TITLE & NUMBER: 230-6050

To provide educational information and assistance, workshops, DEPARTMENT DESCRIPTION: recreational activities, and social events for the senior citizens of the community.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 68,868 68,446 68,446 75,556 Supplies 3,943 900 1,500 1,300 Purchased Services 17,493 16,750 16,777 20,000 Gross City Cost 90,304 86,096 86,723 96,856 Revenue 13,309 10,000 10,000 10,000 Net City Cost 76,996 76,096 76,723 86,856 Budgeted Positions 1 1 1 1

The following budget amounts changed more than 10% from 2019: Salaries & Wages, FICA, Medicare, Unemployment Insurance, Health Insurance Expense, Life & AD&D Insurance, Retirement 4%, General SUMMARY OF CHANGES: Supplies, Office Supplies, Fuel & Oil, Contractual Services, Printing, Repairs & Maintenance - Vehicle, Staff Development, Telephone, Travel & Meetings, Programs - Seniors.

Provide additional workshops to assist seniors in coping with aging OBJECTIVES: and to increase the numbers for the senior lunch program and to provide supportive services.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Per Capita Cost (city support) $ 9.83 $ 9.80 $ 11.09 Number of participants per year: Nutrition Lunch 2,425 3,015 3,030 Special Events 175 360 370 Bingo/Dominos/Cards Games 450 600 650 Coffee 530 575 600 Rockie Games 15 22 25 Special In House Events 625 160 200 Trips/Breakfast / Lunches / Dinners 95 576 600 Silver Sneakers Visits 8,500 10,000 10,500 Pot Lucks 125 135 160 Health Seminars / Clinics 50 120 130 Craft Classes 15 144 170 Casino Trips 165 100 110

Finance Recommendation: Approve as requested.

Council Action:

164 SENIORS CULTURE, PARKS & RECREATION FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 347015 Senior Programs Fees 13,309 10,000 7,259 10,000 10,000

TOTAL 13,309 10,000 7,259 10,000 10,000

REVENUE SUMMARY Charges for Services 13,309 10,000 7,259 10,000 10,000 TOTAL REVENUES 13,309 10,000 7,259 10,000 10,000

165 SENIORS CULTURE, PARKS & RECREATION FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 511000 Salaries & Wages 48,671 48,173 30,987 48,173 53,345 511100 FICA 2,687 2,987 1,706 2,987 3,308 511150 Medicare 628 699 399 699 774 512550 VALIC Retirement 1,952 1,927 1,243 1,927 2,134 512100 Unemployment Insurance 130 145 82 145 161 512200 Health Insurance Expense 13,201 13,062 7,521 13,062 14,370 512300 Dental Insurance Expense 1,055 940 549 940 987 512400 Vision Insurance Expense 167 130 76 130 136 512500 Life & AD&D Insurance Exp 228 228 120 228 180 512850 LTD Insurance Expense 148 155 96 155 161 Total Personnel 68,868 68,446 42,778 68,446 75,556

520100 General Supplies 3,857 300 642 700 500 520200 Office Supplies - 100 295 300 300 531050 Equipment <$5000 86 500 - 500 500 Total Supplies 3,943 900 937 1,500 1,300

520800 Fuel & Oil 995 1,800 301 1,800 1,500 530600 Services - 500 - 500 - 530800 Dues & Subscriptions - 200 - 200 200 531800 Postage 350 1,000 378 1,000 1,000 532000 Printing 800 900 - 900 1,000 532700 Repairs & Maint - Vehicle 82 1,000 503 1,000 1,500 532900 Telephone 714 600 478 600 800 533000 Travel/Meetings 439 350 92 350 500 532800 Staff Development - 400 - 400 500 553900 Senior Programs 14,113 10,000 8,212 10,000 13,000 Total Purchased Services 17,493 16,750 9,991 16,777 20,000

TOTAL 90,304 86,096 53,707 86,723 96,856

BUDGET SUMMARY Personnel 68,868 68,446 42,778 68,446 75,556 Supplies 3,943 900 937 1,500 1,300 Purchased Services 17,493 16,750 9,991 16,777 20,000 Gross City Cost 90,304 86,096 53,707 86,723 96,856

166 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Conservation Trust Fund

BUDGET TITLE & NUMBER: 300-6500

The City receives funds from the State of Colorado that can be used for parks, recreation and open space. The City utilizes these funds to help DEPARTMENT DESCRIPTION: defray the costs associated with capital improvements to and maintenance of our parks and recreation center.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Gross City Cost - - - 10,000 Revenue 80,989 75,100 76,000 76,000 Net City Cost (80,989) (75,100) (76,000) (66,000) Budgeted Positions 0 0 0 0

The only budget amount changed by more than 10% from 2019 is SUMMARY OF CHANGES: Interest Earned.

To enhance parks, trails and recreational facilities within Fort Lupton OBJECTIVES: which adds to the quality of life for all residents.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) $ (10.34) $ (9.71) $ (8.43) Capital Expenditures $ - $ - $ -

Finance Recommendation: Approve as requested.

Council Action:

167 OPERATIONS CONSERVATION TRUST FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget

REVENUE Intergovernmental 80,750 75,000 53,211 75,000 75,000 Interest Income 239 100 1,383 1,000 1,000 Beginning Reserves 258,039 331,139 339,028 339,028 415,028 TOTAL REVENUES 339,028 406,239 393,623 415,028 491,028

BUDGET SUMMARY Supplies - - - - 5,000 Purchased Services - - - - 5,000 Reserves 339,028 406,239 393,623 415,028 481,028 Gross City Cost 339,028 406,239 393,623 415,028 491,028

Revenue Analysis Intergov 22.0% Interest Income…

Beginning Reserves 84.5%

Expenditure Analysis Purchased Supplies Services 1.0% 1.0%

Reserves 98.0%

168 REVENUE CONSERVATION TRUST FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

331020 CTF - Lottery Funds 80,750 75,000 53,211 75,000 75,000 Total Lottery 80,750 75,000 53,211 75,000 75,000

361600 Interest Earned 239 100 1,383 1,000 1,000 Total Misc Revenue 239 100 1,383 1,000 1,000

Restricted Reserves 390200 Tabor Reserve 2,336 2,193 2,430 2,430 2,280 390400 Fund Balance Reserves 255,703 328,946 336,599 336,599 412,748 Total Reserves 258,039 331,139 339,028 339,028 415,028

Total 339,028 406,239 393,623 415,028 491,028

REVENUE SUMMARY Intergovernmental 80,750 75,000 53,211 75,000 75,000 Interest Income 239 100 1,383 1,000 1,000 Beginning Reserves 258,039 331,139 339,028 339,028 415,028 TOTAL REVENUES 339,028 406,239 393,623 415,028 491,028

169 OPERATIONS CONSERVATION TRUST FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

531050 Equipment <$5000 - - - - 5,000 Total Supplies - - - - 5,000

532600 Repair & Maintenance - - - - 5,000 Total Purchased Services - - - - 5,000

575000 Capital Projects - - - - - 575000 - - - 575000 - Total Capital Outlay - - - - -

Restricted Reserves 590200 Tabor Reserve 2,430 2,253 1,638 2,280 2,280 590400 Fund Balance Reserves 336,599 403,986 391,985 412,748 478,748 Total Reserves 339,028 406,239 393,623 415,028 481,028

Gross City Cost 339,028 406,239 393,623 415,028 491,028

BUDGET SUMMARY Supplies - - - - 5,000 Purchased Services - - - - 5,000 Reserves 339,028 406,239 393,623 415,028 481,028 Gross City Cost 339,028 406,239 393,623 415,028 491,028

170 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Cemetery Fund

BUDGET TITLE & NUMBER: 350-3670

Hillside Cemetery preserves vital records for the cemetery and also maintains the cemetery grounds which includes trees, irrigation and DEPARTMENT DESCRIPTION: mowing. It is the department's objective to maintain the grounds throughout the year. The annual Memorial Day service is performed at the cemetery with great pride.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 58,499 62,784 62,784 63,964 Supplies 2,920 5,500 4,500 7,500 Purchased Services 96,280 101,750 102,000 109,600 Capital Outlay 2,500 47,500 47,500 140,000 Gross City Cost 160,199 217,534 216,784 321,064 Transfer In from Memorial Fund 62,500 180,639 180,639 172,340 Revenue 104,394 75,445 89,135 105,710 Net City Cost (6,695) (38,550) (52,990) 43,014 Budgeted Positions 1 1 1 1

The following budget amounts have changed by more than 10% from 2019: Columbarium Sales, Sale of Cemetary Plots, Perpetual Care Revenue, Col Prep Care, Cemetary Misc Fees, Open/Close Columbarium, Engraving Columbarium, CEM Foundation Order & Permit, Workers Compensation, Health Insurance Expense, Life & AD&D SUMMARY OF CHANGES: Insurance, General Supplies, Fuel & Oil, Contractual Services, Equipment <$5,000, Repairs & Maintenance - Equipment, Utilities - Electrical, Capital Projects. Uniforms had no budgeted amount in 2019 and has $200 budgeted in 2020. Capital Projects include Land Purchase ($120,000), Mower ($20,000).

To continually improve the cemetery appearance to create serenity for OBJECTIVES: grieving families and to provide support to families at a time of need.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (city support) $ (0.86) $ (6.77) $ 5.49

Finance Recommendation: Approve as requested.

Council Action:

171 SUMMARY CEMETERY FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget

REVENUES Charges for Services 102,470 75,445 84,235 89,135 105,710 Interest Income 1,924 - 1,567 - - Internal Transfers 62,500 180,639 72,391 180,639 172,340 Beginning Reserves (13,500) (36,286) (6,804) (6,804) 46,186 TOTAL REVENUES 153,394 219,798 151,389 262,970 324,236

BUDGET SUMMARY Personnel 58,499 62,784 41,379 62,784 63,964 Supplies 2,920 5,500 478 4,500 7,500 Purchased Services 96,280 101,750 58,899 102,000 109,600 Capital Outlay 2,500 47,500 47,500 47,500 140,000 Reserves (6,804) 2,264 3,132 46,186 3,172 Gross City Cost 153,394 219,798 151,389 262,970 324,236

Revenue Analysis Beginning Reserves Charges for 14.2% Services 32.6%

Internal Transfers 53.2%

Expenditure Analysis Reserves 1.0% Personnel Supplies 19.7% 2.3% Capital Outlay 43.2%

Purchased Services 33.8%

172 FUND REVENUE CEMETERY FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

348000 Columbarium Sales 6,000 3,900 7,800 11,700 14,950 348100 Sale Of Cemetery Plots 32,900 25,000 27,350 31,000 36,000 348200 Perpetual Care Revenue 19,250 13,125 14,100 16,275 18,900 348300 Columbarium Perpetual Care 1,850 900 1,500 2,700 3,450 348400 Grave Openings/Closings 34,930 27,500 28,540 19,800 25,300 348500 Cemetery Miscellaneous Revenue 3,200 1,600 800 1,600 - 348600 Open/Close Columbarium 1,640 900 2,045 2,700 3,450 348700 Engraving Columbarium - 1,020 - 1,360 1,360 348800 Foundation Order & Permit 2,700 1,500 2,100 2,000 2,300 361600 Interest Earned-Perp. Care Inv 1,924 - 1,567 - - 389200 Transfer From General Fund 62,500 180,639 72,391 180,639 172,340

Restricted Reserves 390200 Tabor Reserve 2,791 2,374 3,132 3,132 2,674 390500 Perpetual Care Reserve 11,025 - 21,100 21,100 37,375 390400 Unappropriated Reserves (27,316) (38,660) (31,036) (31,036) 6,137

TOTAL 153,394 219,798 151,389 262,970 324,236

REVENUE SUMMARY Charges for Services 102,470 75,445 84,235 89,135 105,710 Interest Income 1,924 - 1,567 - - Internal Transfers 62,500 180,639 72,391 180,639 172,340 Beginning Reserves (13,500) (36,286) (6,804) (6,804) 46,186 TOTAL REVENUES 153,394 219,798 151,389 262,970 324,236

173 FUND EXPENDITURES CEMETERY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries& Wages 43,813 46,517 31,359 46,517 48,765 511050 Overtime 1,865 2,000 1,478 2,000 2,000 511100 FICA 2,710 3,009 1,966 3,009 3,149 511150 Medicare 634 705 460 705 737 512550 VALIC Retirement 4.0 1,217 1,244 798 1,244 1,324 511200 Workers Compensation Insurance 3,279 4,481 2,564 4,481 2,641 512400 Vision Insurance 61 49 28 49 51 512200 Health Insurance 4,243 4,135 2,345 4,135 4,656 512300 Dental Insurance 342 289 168 289 303 512500 Life & AD&D Insurance 114 114 60 114 90 512850 Long Term Disability 90 94 57 94 94 512100 Unemployment Insurance 131 147 95 147 154 Total Personnel 58,499 62,784 41,379 62,784 63,964

520100 General Supplies 804 2,000 478 1,000 1,000 520800 Fuel & Oil 1,532 1,000 - 1,000 1,500 531050 Equipment <$5000 584 2,500 - 2,500 5,000 Total Supplies 2,920 5,500 478 4,500 7,500

530600 Services 3,149 3,500 3,224 3,500 4,000 533100 Uniforms - - 105 150 200 533200 Utilities 775 750 479 850 900 533400 Utilities - Water & Sewer 82,727 70,000 50,541 70,000 75,000 532400 Repairs & Maintenance - Equipment 1,724 3,000 2,658 3,000 5,000 532500 Repairs & Maintenance - Facility - 15,000 - 15,000 15,000 532600 Repairs & Maintenance - Grounds 3,800 7,500 1,291 7,500 7,500 533000 Travel & Meetings - - - - - 532750 Repurchase Cemetery Plot 4,105 2,000 600 2,000 2,000 532800 Staff Development - - - - - Total Purchased Services 96,280 101,750 58,899 102,000 109,600

575000 Capital Projects (0) - - - - 575000 Sound System 2,500 575000 Mower 20,000 575000 Land Purchase 120,000 575000 Columbarium 47,500 47,500 47,500 Total Capital Outlay 2,500 47,500 47,500 47,500 140,000

Restricted Reserves 590400 To Fund Balance Reserve (31,036) 1 (34,642) 6,137 0 590200 Tabor Reserve 3,132 2,263 2,574 2,674 3,171 590500 Perpetual Care Reserve 21,100 - 35,200 37,375 - Total Reserves (6,804) 2,264 3,132 46,186 3,172

TOTAL 153,394 219,798 151,389 262,970 324,236

174 FUND EXPENDITURES CEMETERY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget BUDGET SUMMARY Personnel 58,499 62,784 41,379 62,784 63,964 Supplies 2,920 5,500 478 4,500 7,500 Purchased Services 96,280 101,750 58,899 102,000 109,600 Capital Outlay 2,500 47,500 47,500 47,500 140,000 Reserves (6,804) 2,264 3,132 46,186 3,172 Gross City Cost 153,394 219,798 151,389 262,970 324,236

175 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Memorial Fund

BUDGET TITLE & NUMBER: 351-6750

To administer funds that are donated for the cemetery and to assure the DEPARTMENT DESCRIPTION: wishes of the donation are carried out

Actual Budgeted Projected Requested Resources Last Year Current Year Next Year Next Year Revenue 1 - 1 2 Net City Cost 2,499 - (1) (2) Budgeted Positions 0 0 0 0

There are no line items that changed by more than 10% from the SUMMARY OF CHANGES: previous year's budget.

OBJECTIVES: To provide directed expenditures when donations are received.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) 0.32 (0.00) (0.00)

Finance Recommendation: Approve as requested.

Council Action:

176 SUMMARY MEMORIAL FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget

REVENUES Interest Income 1 - 1 1 2 Beginning Reserves 3,083 582 585 585 586 TOTAL REVENUES 3,085 582 585 586 588

BUDGET SUMMARY Transfers 2,500 - - - - Reserves 585 582 585 586 588 TOTAL COSTS 3,085 582 585 586 588

Revenue Analysis

Expenditure Analysis

177 FUND REVENUE MEMORIAL FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

361600 Interest Earned 1 - 1 1 2 390400 Restricted Reserves 3,083 582 585 585 586 TOTAL 3,085 582 585 586 588

REVENUE SUMMARY Interest Income 1 - 1 1 2 Beginning Reserves 3,083 582 585 585 586 TOTAL REVENUES 3,085 582 585 586 588

178 FUND EXPENDITURES MEMORIAL FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

592000 Transfer Out 2,500 - - - - 590400 Restricted Reserves 585 582 585 586 588 TOTAL 3,085 582 585 586 588

BUDGET SUMMARY Transfers 2,500 - - - - Reserves 585 582 585 586 588 TOTAL COSTS 3,085 582 585 586 588

179 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Public & School Library

BUDGET TITLE & NUMBER: 810-9000

To provide friendly, professional staff to help the public with information needs; to provide access to materials from other libraries; to offer audio-visual equipment loans; to provide meeting space; to give DEPARTMENT DESCRIPTION: library tours; to provide library instruction; to offer internet access; to offer special events & programs; to have story times and to have reading groups.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 554,137 684,636 684,636 699,911 Supplies 93,531 138,000 138,000 87,000 Purchased Services 59,772 406,900 245,400 121,400 Fixed Cost 52,720 79,206 78,206 48,706 Capital Outlay - 6,298,875 1,060,000 8,262,000 Gross City Cost 760,160 7,607,617 2,206,242 9,219,017 Revenue 1,799,798 2,736,285 2,744,223 3,445,006 Net City Cost (1,039,638) 4,871,332 (537,981) 5,774,011 Budgeted Positions 12.85 11.73 11.73 11.9

The following budget amounts have changed more than 10% from 2019: High Plains Contribution, Workers Compensation, Health Insurance Expense, Life & AD&D Insurance, General Supplies, Reference Books, Resource Mat/Books - Childrens, Resource Mat/Books - Adult, Resource Mat/Books - Young Adult, Periodicals, Videos, Audio Tapes, Music CDs, Audio-Visual Materials, Contractual Services, Equipment <$5,000, SUMMARY OF CHANGES: Fees/Permits/Licenses, Legal Fees, Marketing & Promotions, Travel & Meetings, Capital Lease, Leases & Rentals - Equipment, Programs - Outreach, Programs - Children, Programs - Young Adult, Programs - Adults, Programs - Summer Reading, Capital Projects. Capital Projects include Construction Contracted Services ($902,000), New Library Building ($7,360,000).

The mission of the Fort Lupton Public & School Library is to provide all people with access to information for education, enlightenment, and entertainment; to promote the love of reading and an interest in books OBJECTIVES: as sources of information and entertainment; to respond to the dynamics of our changing community; to provide resources that support student achievement; and to aid in the preservation of the area's cultural heritage.

180 PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures Number of Library Cards 3,500 3,800 3,800 Number of Books Checked Out 45,000 50,000 52,000 Service Pop. 12,782 12,973 13,000 Book Coll. 42,000 40,000 45,000 Audiobooks 2,160 2,400 2,500 DVD's 4,800 5,100 5,300 Periodicals 75 70 60 Cost Per Card $ (297) $ (142) $ 1,519 Per Capita Cost (City Support) $ (132.79) $ (68.72) $ 737.52

Finance Recommendation: Approve as requested.

Council Action:

181 SUMMARY PUBLIC & SCHOOL LIBRARY FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget

REVENUES Intergovernmental 1,784,646 2,736,285 2,743,657 2,736,285 3,439,506 Fines and Forfeits 1,755 - 1,340 1,256 - Interest Income 5,238 - 5,486 4,769 5,500 Private Contributions 155 - 180 170 - Other 8,004 - 9,235 1,743 - Beginning Reserves 5,248,679 5,070,348 6,288,317 6,288,317 6,826,298 TOTAL REVENUES 7,048,477 7,806,633 9,048,215 9,032,540 10,271,304

BUDGET SUMMARY Personnel 554,137 684,636 405,835 684,636 699,911 Supplies 93,531 138,000 50,344 138,000 87,000 Purchased Services 59,772 406,900 47,593 245,400 121,400 Fixed Costs 52,720 79,206 35,146 78,206 48,706 Capital Outlay - 6,298,875 6,674 1,060,000 8,262,000 Reserves 6,288,317 199,016 8,502,623 6,826,298 1,052,287 Gross City Cost 7,048,477 7,806,633 9,048,215 9,032,540 10,271,304

Revenue Analysis

Intergovernmental 33.5%

Beginning Reserves 66.5%

Expenditure AnalysisSuppliesPurchased Reserves Personnel 0.8% Services 10.2% 6.8% 1.2% Fixed Costs 0.5%

Capital Outlay 80.4%

182 FUND REVENUE PUBLIC & SCHOOL LIBRARY FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

331030 High Plains Contribution 1,784,646 2,736,285 2,743,657 2,736,285 3,439,506 Intergovernmental 1,784,646 2,736,285 2,743,657 2,736,285 3,439,506

361600 Interest Earned 5,238 - 5,486 4,769 5,500 382020 Donations - - 180 170 - 382035 Donations - Summer Reading Pr 155 - - - - 380000 Misc Revenue 8,004 - 9,235 1,743 - 380100 Lost or Damaged Items 1,755 - 1,340 1,256 - Other Revenue 15,152 - 16,241 7,938 5,500

390200 Tabor Reserve 68,566 53,704 53,994 53,994 82,327 390500 Restricted for Donations 113,089 113,089 105,326 105,326 105,326 390400 Unappropriated Reserves 5,067,024 4,903,555 6,128,997 6,128,997 6,638,645 Reserves 5,248,679 5,070,348 6,288,317 6,288,317 6,826,298

TOTAL 7,048,477 7,806,633 9,048,215 9,032,540 10,271,304

REVENUE SUMMARY Intergovernmental 1,784,646 2,736,285 2,743,657 2,736,285 3,439,506 Fines and Forfeits 1,755 - 1,340 1,256 - Interest Income 5,238 - 5,486 4,769 5,500 Private Contributions 155 - 180 170 - Other 8,004 - 9,235 1,743 - Beginning Reserves 5,248,679 5,070,348 6,288,317 6,288,317 6,826,298 TOTAL REVENUES 7,048,477 7,806,633 9,048,215 9,032,540 10,271,304

183 FUND EXPENSES PUBLIC & SCHOOL LIBRARY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 445,403 549,317 340,176 549,317 579,423 511070 Relocation Expense - - - - - 511100 FICA 26,617 34,065 19,402 34,065 35,933 511150 Medicare 6,225 7,973 4,537 7,973 8,410 511200 Worker's Comp 2,980 929 532 929 548 512100 Unemployment Ins. 1,281 1,656 934 1,656 1,746 512200 Health Insurance 45,460 61,300 23,889 61,300 44,567 512300 Dental Insurance 4,688 5,347 2,822 5,347 5,100 512400 Vision Insurance 799 811 455 811 748 512500 Life & AD&D Ins 2,040 2,235 1,128 2,235 1,800 512550 VALIC Retirement 4.0 17,222 19,444 11,006 19,444 20,122 512850 Long Term Disability Ins 1,422 1,559 945 1,559 1,514 Total Personnel 554,137 684,636 405,835 684,636 699,911

520100 Gen Supplies 11,814 21,000 7,538 21,000 15,000 521210 Reference Books 2,268 4,000 526 4,000 3,000 521212 Children's Reading Materials 11,284 15,000 4,049 15,000 10,000 521213 Adult's Reading Materials 22,792 30,000 15,519 30,000 19,000 521214 Young Adult Reading Mat 6,569 15,000 3,632 15,000 5,000 521215 Periodicals 1,927 3,000 1,249 3,000 1,000 521220 Videos 11,376 10,000 7,102 10,000 8,000 521230 Audio Tapes 6,653 10,000 5,335 10,000 5,000 521231 Music CD's 4,608 5,000 1,905 5,000 2,000 521232 Audio Visual Materials 4,336 4,000 2,425 4,000 3,000 521240 Electronic Media Material 34 1,000 247 1,000 1,000 531050 Equip <$5000 9,870 20,000 817 20,000 15,000 Total Supplies 93,531 138,000 50,344 138,000 87,000

512900 Employee Assistance Prog 284 1,000 38 1,000 1,000 530200 Auditor Fees 11,300 20,000 - 20,000 20,000 570300 Bank Charges 315 400 190 400 400 530600 Services 11,892 311,500 31,802 150,000 20,000 530800 Dues & Subscriptions 2,200 3,000 1,566 3,000 3,000 531100 Fees/Permits/Licenses 785 6,000 821 6,000 3,000 531200 Legal Fees 5,618 12,000 3,385 12,000 18,000 531300 Marketing & Promotions 12,614 7,000 2,438 7,000 6,000 531800 Postage 211 1,000 130 1,000 1,000 532000 Printing 160 2,000 320 2,000 2,000 532400 Repairs & Maint - Equip 1,387 5,000 78 5,000 5,000 532500 Repairs & Maint - Facility 1,350 4,000 - 4,000 4,000 532800 Staff Development 1,181 15,000 5,480 15,000 15,000 532900 Telephone Expense 473 1,000 369 1,000 1,000 533000 Travel & Meetings 2,174 4,000 976 4,000 8,000 533200 Utilities - Electric 6,586 10,000 - 10,000 10,000

184 FUND EXPENSES PUBLIC & SCHOOL LIBRARY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

533300 Utilities - Gas 906 3,000 - 3,000 3,000 533400 Utilities - Water & Sewer 336 1,000 - 1,000 1,000 Total Purchased Services 59,772 406,900 47,593 245,400 121,400

550500 Capital Lease - 1,000 - - - 552600 Insurance-Cirsa 9,318 8,506 7,736 8,506 8,506 552800 Insurance Deductible - 500 - 500 500 553000 Leases & Rentals 2,257 6,000 1,313 6,000 4,000 553500 Misc Expenditures - 200 - 200 200 553780 Program-Outreach 8,841 20,000 4,460 20,000 10,000 553790 Program-Children 6,635 10,000 2,842 10,000 7,500 553810 Program-Young Adult 6,716 9,000 1,681 9,000 5,000 553820 Program-Adult 9,758 11,000 4,783 11,000 5,000 553840 Program-Summer Reading 9,195 13,000 12,331 13,000 8,000 Total Fixed Charges 52,720 79,206 35,146 78,206 48,706

590400 To Fund Balance Reserve 6,128,997 3,838 8,314,500 6,638,645 843,611 590500 Restricted for Donations 105,326 113,089 105,326 105,326 105,326 590200 Tabor Reserve 53,994 82,089 82,797 82,327 103,350 Total Reserves 6,288,317 199,016 8,502,623 6,826,298 1,052,287

575000 Capital Project - - - - - General Contractor 4,430,875 - 8,262,000 Land Improvements 100,000 - Land Purchase 568,000 - Design & Consulting 1,200,000 6,674 1,060,000 Total Capital Outlay - 6,298,875 6,674 1,060,000 8,262,000

Total 7,048,477 7,806,633 9,048,215 9,032,540 10,271,304

BUDGET SUMMARY Personnel 554,137 684,636 405,835 684,636 699,911 Supplies 93,531 138,000 50,344 138,000 87,000 Purchased Services 59,772 406,900 47,593 245,400 121,400 Fixed Costs 52,720 79,206 35,146 78,206 48,706 Capital Outlay - 6,298,875 6,674 1,060,000 8,262,000 Reserves 6,288,317 199,016 8,502,623 6,826,298 1,052,287 Gross City Cost 7,048,477 7,806,633 9,048,215 9,032,540 10,271,304

185 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Utility Summary

BUDGET TITLE & NUMBER: 400-Summary

DEPARTMENT DESCRIPTION: Summary of all activities related to the Utility Enterprise Fund.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 533,811 590,748 590,748 617,803 Supplies 45,156 59,500 62,500 63,700 Purchased Services 2,133,760 2,210,686 2,259,791 2,413,956 Fixed Cost 3,596,131 3,188,597 3,182,188 3,242,924 Capital Outlay - 1,687,925 1,448,925 6,339,138 Gross City Cost 6,308,858 7,737,456 7,544,152 12,677,521 465,934 546,357 546,357 556,482 Transfers In From Water Sales Tax Fund

Revenue 5,152,944 5,463,566 7,481,971 5,564,822 Net City Cost 689,980 1,727,533 (484,176) 6,556,217 8.65 8.65 8.65 8.15 Budgeted Positions

SUMMARY OF CHANGES: See individual budget units for details.

OBJECTIVES: See individual budget units.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (city support) $ 88.13 $ (61.84) $ 837.43

Finance Recommendation: See individual budget units.

Council Action: See individual budget units.

186 SUMMARY UTILITY FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget REVENUES

Intergovernmental 99,535 - 28,132 28,000 - Charges for Services 4,805,019 5,078,566 3,827,208 5,257,066 4,994,822 Interest Income 162,912 3,000 115,966 250,000 150,000 Internal Transfers 465,934 546,357 546,357 546,357 556,482 Other 85,478 382,000 1,988,904 1,946,905 420,000 Beginning Reserves 7,622,319 3,085,317 6,932,339 6,932,339 7,416,515 TOTAL REVENUES 13,241,197 9,095,240 13,438,907 14,960,667 13,537,819

EXPENDITURES

Personnel 533,811 590,748 317,739 590,748 617,803 Supplies 45,156 59,500 21,686 62,500 63,700 Purchased Services 2,133,760 2,210,686 1,307,163 2,259,791 2,413,956 Fixed Costs 3,596,131 3,188,597 1,585,413 3,182,188 3,242,924 Capital Outlay - 1,687,925 776,085 1,448,925 6,339,138 Reserves 6,932,339 1,357,784 9,430,820 7,416,515 860,298 Gross City Cost 13,241,197 9,095,240 13,438,907 14,960,667 13,537,819

Revenue Analysis Intergov 15.2%

Beginning Reserves Charges for 54.8% Services 36.9% Other 3.1%

Internal Transfers 4.1%

Expenditure Analysis Reserves Personnel 6% 5%

Purchased Services 18%

Fixed Costs Capital Outlay 24% 47%

187 REVENUE UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

333100 State/Federal Grants 99,535 - 28,132 28,000 - 345200 Bulk Water Sales 37,851 40,000 34,899 40,000 40,000 345300 Bulk Sewer User Revenue 28,726 20,000 6,900 20,000 20,000 345001 Water Sales to Customers 2,945,327 2,662,000 1,865,640 2,662,000 2,690,800 345510 Water (Turn on & Reading Fees) 2,303 16,000 8,443 16,000 12,000 345520 Water Surcharges 17,891 18,000 17,938 18,000 18,000 345202 Coin Op Sales 21,297 17,000 15,030 17,000 17,700 345230 Sale of Water Meters 35,399 152,356 105,241 152,356 60,960 345255 Pipeline Lease 32,413 31,000 - - - 345990 Adjustments to Water Bills (219,843) - - - - 345530 Sewer User Revenue 1,451,359 1,440,000 1,031,338 1,440,000 1,440,000 345020 Water Assessment Fee 77,611 77,080 55,332 77,080 77,611 345025 Capital Improvement Fee 78,355 77,080 55,347 77,080 77,611 345900 Miscellaneous Utility Billing Fees 200 - 250 200 - 345240 Water Tap Fees 123,271 287,500 247,604 287,500 230,000 345534 Sewer Tap Fees 46,980 152,050 127,178 152,050 121,640 352650 Lease Water 41,202 - 160,550 209,300 100,000 345250 Hudson -O&M Reimbursement 84,677 88,500 95,519 88,500 88,500 381000 Contributed Capital 51,243 - - - - 361600 Interest Earned 162,912 3,000 115,966 250,000 150,000 385000 Payment in Lieu of Water Shares 336,900 380,000 781,124 739,124 420,000 380000 Misc Revenue 196,810 2,000 1,204,965 1,204,966 - 381600 Insurance Recoveries - - 2,815 2,815 - 389200 Transfer from Water Sales Tax Fund 465,934 546,357 546,357 546,357 556,482 386200 Sale Of Assets (499,475) - - - - 390900 Emergency Reserve - 1,772,414 - - 754,415 390100 Debt Service Reserve 1,882,678 991,304 2,136,443 2,136,443 2,274,489 391150 Pay-in-lieu Water Shares Reserve - 198,900 - - 739,124 390400 Unappropriated Reserve 5,739,641 122,699 4,795,896 4,795,896 3,648,487 Total 13,241,197 9,095,240 13,438,907 14,960,667 13,537,819

188 REVENUE UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

REVENUE SUMMARY Intergovernmental 99,535 - 28,132 28,000 - Charges for Services 4,805,019 5,078,566 3,827,208 5,257,066 4,994,822 Interest Income 162,912 3,000 115,966 250,000 150,000 Internal Transfers 465,934 546,357 546,357 546,357 556,482 Other 85,478 382,000 1,988,904 1,946,905 420,000 Beginning Reserves 7,622,319 3,085,317 6,932,339 6,932,339 7,416,515 TOTAL REVENUES 13,241,197 9,095,240 13,438,907 14,960,667 13,537,819

189 FUND EXPENDITURES SUMMARY UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 400,175 439,995 238,408 439,995 461,548 511050 Overtime 16,416 16,000 12,695 16,000 16,000 511100 FICA 24,444 28,283 14,716 28,283 29,372 511150 Medicare 5,716 6,624 3,441 6,624 6,879 512550 VALIC Retirement 4.0 16,017 16,931 9,531 16,931 18,246 512400 Vision Insurance 820 696 346 696 744 512200 Health Insurance 55,030 61,145 26,980 61,145 68,847 512300 Dental Insurance 4,629 4,445 2,153 4,445 4,848 512500 Life & AD&D Insurance 1,820 1,745 966 1,745 1,377 512850 Long Term Disability Insurance 1,304 1,315 818 1,315 1,328 511200 Workers Compensation Insurance 6,260 12,189 6,975 12,189 7,184 512100 Unemployment Insurance 1,181 1,380 711 1,380 1,430 Total Personnel 533,811 590,748 317,739 590,748 617,803

520100 General Supplies 25,936 19,300 10,688 19,300 19,500 520200 Office Supplies - 700 - 700 700 520800 Fuel & Oil 16,438 13,000 10,475 16,000 18,000 533100 Uniforms 868 1,000 406 1,000 1,000 531050 Equipment <$5000 1,914 25,500 118 25,500 24,500 Total Supplies 45,156 59,500 21,686 62,500 63,700

530600 Services 42,632 60,000 28,165 56,000 82,000 570300 Bank Charges 38,654 38,000 30,015 38,000 44,000 530500 Operations Magament Services 929,905 1,024,886 672,619 1,024,886 1,091,656 530800 Dues & Subscriptions 1,857 3,500 1,817 3,500 3,500 531000 Engineering Services 60,674 123,000 55,121 125,200 170,000 531100 Fees/Permits/Licenses 20,603 31,250 23,145 31,250 31,000 531200 Legal Fees - 15,000 - 15,000 25,000 531600 Plans & Studies 22,800 119,000 32,000 119,000 45,000 531800 Postage 166 200 15 200 200 532100 Professional Services - 10,000 - 10,000 20,000 532200 Public Notices - 1,000 - 1,000 1,000 532400 Repairs & Maintenance - Equip 395,753 409,500 253,098 409,500 443,500 532500 Repairs & Maintenance-Facility 329,472 82,000 55,364 124,000 140,000 532700 Repairs & Maintenance-Vehicle 3,038 2,500 1,142 2,500 2,500 532800 Staff Development 5,000 5,700 693 5,700 9,500 532900 Telephone 1,948 3,150 1,325 3,150 3,100 533000 Travel/Meetings 152 1,000 - 1,000 1,000 533200 Utilities - Electrical 281,105 280,000 152,644 288,905 300,000 533500 Water Testing - 1,000 - 1,000 1,000 Total Purchased Services 2,133,760 2,210,686 1,307,163 2,259,791 2,413,956

552600 Insurance - CIRSA 73,314 78,679 73,270 73,270 66,700 553500 Misc Expenditures 3,997 52,000 - 51,000 51,000 552200 Finance Charges 3 - - - - 551700 Depreciation Expense 1,328,038 - - - - 580100 Loan Costs - Administration Fee 400 - - - - 580300 Bank of CO 61% Wtr Terminal Storage P - 165,478 109,948 165,478 172,504 580350 Bank of CO Sewer Vactor Lease-P - 84,201 84,200 84,201 123,816 580900 Windy Gap Water - Principal - 125,000 - 125,000 135,000

190 FUND EXPENDITURES SUMMARY UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

580700 CWCB Water Loan - Principal - 117,496 - 117,496 119,846 581200 Water Rev Refund & Impr Bonds - I 1,174,595 1,294,195 486,996 1,294,195 1,173,950 581300 Bank of CO 61% Terminal Reservoir Int 24,198 270,909 180,217 270,909 263,876 581350 Bank of CO Sewer Vactor Lease - I 11,008 5,800 2,876 5,800 3,462 581700 CWCB Water Loan - Interest 45,524 43,220 - 43,220 40,870 581900 Windy Gap Water - Interest 48,088 51,419 13,174 51,419 40,700 551600 Weld County Tax Collection Fee - 1,200 - 1,200 1,200 554300 SWSP Assessment 284,411 100,000 - 100,000 290,000 554700 Water Assessment 157,605 175,000 150,628 175,000 175,000 552800 CIRSA Insurance Claims 3,000 - - - - 553070 Leases & Rentals Water Storage 211,434 240,000 236,403 240,000 250,000 554750 Water Delivery 147,221 250,000 211,485 250,000 250,000 520900 Water Meters/Accessories 27,034 134,000 36,215 134,000 85,000 Total Fixed Costs 3,596,131 3,188,597 1,585,413 3,182,188 3,242,924

575000 Capital Projects - 1,687,925 776,085 1,448,925 6,339,138 Total Capital Outlay - 1,687,925 776,085 1,448,925 6,339,138

590100 Debt Service Reserve 2,136,443 2,274,489 869,369 2,274,489 2,141,421 590900 Emergency Reserve - 786,024 400,809 754,415 1,267,752 591150 Pay-in-lieu Water Shares Reserve - 578,900 781,124 739,124 1,159,124 590400 Fund Balance Reserves 4,795,896 (2,281,629) 7,379,519 3,648,487 (3,707,999) Total Reserves 6,932,339 1,357,784 9,430,820 7,416,515 860,298

TOTAL 13,241,197 9,095,240 13,438,907 14,960,667 13,537,819

BUDGET SUMMARY Personnel 533,811 590,748 317,739 590,748 617,803 Supplies 45,156 59,500 21,686 62,500 63,700 Purchased Services 2,133,760 2,210,686 1,307,163 2,259,791 2,413,956 Fixed Costs 3,596,131 3,188,597 1,585,413 3,182,188 3,242,924 Capital Outlay - 1,687,925 776,085 1,448,925 6,339,138 Reserves 6,932,339 1,357,784 9,430,820 7,416,515 860,298 Gross City Cost 13,241,197 9,095,240 13,438,907 14,960,667 13,537,819

191 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Utility-Water Line Repair

BUDGET TITLE & NUMBER: 400-5000

DEPARTMENT DESCRIPTION: Maintenance of the water line system that serves the City.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 189,888 222,753 222,753 217,640 Supplies 16,346 22,100 22,100 22,100 Purchased Services 263,958 61,550 104,550 69,500 Fixed Cost 353,318 134,000 134,000 85,000 Capital Outlay - 650,000 411,000 455,000 Gross City Cost 823,510 1,090,403 894,403 849,240 Net City Cost 823,510 1,090,403 894,403 849,240 Budgeted Positions 3.25 3.25 3.25 2.75

The following budget amounts have changed by more than 10% from 2019: Life & AD&D Insurance, Fuel & Oil, Water Meters & Accessories, Contractual Services, Repairs & Maintenance - Facility, Staff SUMMARY OF CHANGES: Development, Capital Projects. Capital Projects include Meter Read Upgrade ($330,000), Valve Replacement ($50,000), Water Main Replacement ($75,000).

To increase volume for fire flows by upgrading all undersized water OBJECTIVES: lines to a minimum of an 8 inch line which will help with water quality also.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Feet of Water Mains 137,500 147,169 150,230

Cost Per Foot To Maintain $ 6 $ 6 $ 6 Per Capita Cost (City Support) $ 105.19 $ 114.24 $ 108.47

Finance Recommendation: Approve as requested.

Council Action:

192 WATER LINES UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 144,167 168,643 97,502 168,643 164,284 511050 Overtime 5,809 8,000 4,038 8,000 8,000 511100 FICA 8,822 10,957 6,022 10,957 10,686 511150 Medicare 2,064 2,567 1,409 2,567 2,504 512550 VALIC Retirement 4.0 5,973 6,451 4,066 6,451 6,896 512500 Life & AD&D Insurance 679 627 371 627 495 512100 Unemployment Insurance 428 536 292 536 520 512200 Health Insurance Expense 19,382 22,453 10,472 22,453 21,912 512300 Dental Insurance Expense 1,735 1,757 809 1,757 1,600 512400 Vision Insurance Expense 305 266 128 266 247 512850 LTD Insurance Expense 523 496 327 496 496 Total Personnel 189,888 222,753 125,437 222,753 217,640

520100 General Supplies 15,271 14,000 8,064 14,000 14,000 533100 Uniforms 577 600 210 600 600 531050 Equipment <$5000 498 7,500 118 7,500 7,500 Total Supplies 16,346 22,100 8,392 22,100 22,100

530600 Services 958 5,000 360 1,000 2,000 532900 Telephone 452 550 320 550 500 520800 Fuel & Oil 10,492 8,000 7,004 10,000 12,000 531600 Plans & Studies - 25,000 11,000 25,000 25,000 532400 Repairs & Maintenance - Equip 4,800 7,500 800 7,500 7,500 532500 Repairs & Maintenance-Facility 241,484 10,000 52,413 55,000 15,000 532700 Repairs & Maintenance-Vehicle 3,038 2,500 1,142 2,500 2,500 532800 Staff Development 2,732 3,000 280 3,000 5,000 Total Purchased Services 263,958 61,550 73,319 104,550 69,500

551700 Depreciation Expense 326,283 - - - - 552200 Finance Chagres 2 - - - - 520900 Water Meters/Accessories 27,034 134,000 36,215 134,000 85,000 Total Fixed Costs 353,318 134,000 36,215 134,000 85,000

575000 Capital Projects - - (0) - - 575000 CR 31 (9th - 14th) 525,000 321,543 321,543 575000 Misc Water Main Replacement 75,000 6,068 75,000 575000 Valve Replacement 50,000 50,000 50,000 575000 Meter Read Upgrade 330,000 575000 Radio Locator 8,673 8,673 575000 Nonpotable Water Line Upsizing 24,716 24,716 Total Capital Outlay - 650,000 354,931 411,000 455,000

TOTAL 823,510 1,090,403 598,295 894,403 849,240

193 WATER LINES UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget BUDGET SUMMARY Personnel 189,888 222,753 125,437 222,753 217,640 Supplies 16,346 22,100 8,392 22,100 22,100 Purchased Services 263,958 61,550 73,319 104,550 69,500 Fixed Costs 353,318 134,000 36,215 134,000 85,000 Capital Outlay - 650,000 354,931 411,000 455,000 Gross City Cost 823,510 1,090,403 598,295 894,403 849,240

194 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Utility-Non-Potable Water System

BUDGET TITLE & NUMBER: 400-5010

The Non-potable Water System Department within the Utility Fund DEPARTMENT DESCRIPTION: provides maintenance of the water well system that serves the City.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Purchased Services 76,183 101,774 101,774 102,456 Fixed Cost 88,951 0 0 0 Capital Outlay 0 0 0 362,000 Gross City Cost 165,134 101,774 101,774 464,456 Net City Cost 165,134 101,774 101,774 464,456 Budgeted Positions 0 0 0 0

The only budget amount changed by more than 10% from 2019 is Contractual Operation/Management. Capital Projects include Coyote SUMMARY OF CHANGES: Creek F2 and F3 Irrigation Booster Pump ($52,000), Pump House Rehabilitation ($60,000), Well 26 Pump House ($250,000).

OBJECTIVES: To make sure that the water supply is uninterrupted.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Gallons (Millions) 337 403 370 Pumped Per Million Gallons Pumped $ 490 $ 253 $ 1,255 Per Capita Cost (City Support) $ 21.09 $ 13.00 $ 59.33

Finance Recommendation: Approve as requested.

Council Action:

195 NON-POTABLE WATER SYSTEM UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

533200 Utilities 54,932 50,000 22,116 50,000 55,000 53110 Fees/Permits/Licenses - 1,000 - 1,000 1,000 530500 OMI Operations 18,598 22,954 13,147 22,954 18,256 532400 Repairs/Maintenance 2,653 27,820 12,584 27,820 28,200 Total Purchased Services 76,183 101,774 47,848 101,774 102,456

551700 Depreciation Expense 88,951 - - - - Total Fixed Costs 88,951 - - - -

575000 Capital Expenditures - - - - - 575000 Well 26 Constuction - 250,000 575000 Pump House Rehab 60,000 575000 Coy Creek F2-F3 Irrig Booster Pump 52,000 Total Capital Outlay - - - - 362,000

TOTAL 165,134 101,774 47,848 101,774 464,456

BUDGET SUMMARY Purchased Services 76,183 101,774 47,848 101,774 102,456 Fixed Costs 88,951 - - - - Capital Outlay - - - - 362,000 Gross City Cost 165,134 101,774 47,848 101,774 464,456

196 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Utility-Water Treatment

BUDGET TITLE & NUMBER: 400-5020

The Water Treatment Department provides for the maintenance of the DEPARTMENT DESCRIPTION: water treatment plant including the tanks that serve the City.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Purchased Services 756,273 666,035 666,035 771,700 Fixed Cost 712,126 100,000 100,000 290,000 Capital Outlay - 579,900 579,900 3,662,138 Gross City Cost 1,468,398 1,345,935 1,345,935 4,723,838 Revenue 650,510 979,356 1,307,480 839,460 Net City cost 817,888 366,579 38,455 3,884,378 Budgeted Positions 0 0 0 0

The following budget amounts have changed by more than 10% from 2019: Sales of Water Meters, Water Tap Fees, Pipeline Lease, Payment in Lieu of Water Share, Contractual Operations/Management, Engineering Service, Plans & Studies, Repairs & Maintenance - Facility, SUMMARY OF CHANGES: SWSP Assessment, Capital Projects. Capital Projects include Alge Mitigation at Terminal Storage, Pump Station Repairs ($100,000), SCADA Improvements ($40,000), Southern Supply Pipeline East Pump Station ($3,457,138), CFD Replacement ($15,000).

OBJECTIVES: To assure that the water treatment process is uninterrupted.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Gallons (million) 406.784 392.169 380.854 Treated Water Cost per million gallon treated water $ 3,610 $ 3,432 $ 12,403 Per Capita Cost (city support) $ 104.47 $ 4.91 $ 496.15

Finance Recommendation: Approve as requested.

Council Action:

197 WATER TREATMENT PLANT UTILITY FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

345200 Bulk Water Sales 37,851 40,000 34,899 40,000 40,000 345230 Sale of Water Meters 35,399 152,356 105,241 152,356 60,960 345255 Pipeline Lease 32,413 31,000 - - - 345240 Water Tap Fees 123,271 287,500 247,604 287,500 230,000 345250 Hudson Water O&M Reimbursement 84,677 88,500 95,519 88,500 88,500 385000 Payment in Lieu of Water Shares 336,900 380,000 781,124 739,124 420,000 Revenue Water Plant 650,510 979,356 1,264,386 1,307,480 839,460

REVENUE SUMMARY Charges for Services 313,610 599,356 483,263 568,356 419,460 Other 336,900 380,000 781,124 739,124 420,000 Total Revenues 650,510 979,356 1,264,386 1,307,480 839,460

198 WATER TREATMENT PLANT UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

530800 Dues & Subscription - 1,000 - 1,000 1,000 531100 Fees/Permits/Licenses 5,865 10,000 865 10,000 10,000 533200 Utilities 86,728 90,000 48,528 90,000 90,000 531000 Engineering Services 34,699 53,900 26,159 53,900 60,000 531600 Plans & Studies 22,800 35,000 21,000 35,000 20,000 530500 OMI Operations 304,283 290,375 263,016 290,375 393,100 532400 Repair & Maintenance Equipment 221,098 174,760 109,840 174,760 171,600 533500 Water Testing - 1,000 - 1,000 1,000 532500 Repair & Maintenance Facilities 80,800 10,000 2,815 10,000 25,000 Total Purchased Services 756,273 666,035 472,223 666,035 771,700

551700 Depreciation Expense 427,715 - - - - 554300 SWSP Assessment 284,411 100,000 - 100,000 290,000 Total Fixed Costs 712,126 100,000 - 100,000 290,000

575000 Capital Projects - - - - - 575000 Pump Station Repairs 100,000 575000 SCADA Improvements 40,000 575000 Pre-Treatment Facility 119,904 575000 Algea Mitigation at Term Storage 50,000 575000 SWSP East Pump Station 3,457,138 575000 TOC Analyzer 26,900 26,900 575000 VFD Replacement 28,000 28,000 15,000 575000 Lower Tank Seal 25,000 25,000 575000 Membrane Replacements 425,000 281,250 425,000 575000 Terminal Storage 75,000 75,000 Total Capital Outlay - 579,900 401,154 579,900 3,662,138

TOTAL 1,468,398 1,345,935 873,376 1,345,935 4,723,838

BUDGET SUMMARY Purchased Services 756,273 666,035 472,223 666,035 771,700 Fixed Costs 712,126 100,000 - 100,000 290,000 Capital Outlay - 579,900 401,154 579,900 3,662,138 Gross City Cost 1,468,398 1,345,935 873,376 1,345,935 4,723,838

199 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Utility - Water Storage

BUDGET TITLE & NUMBER: 400-5060

This department was created to account for the revenues and expenses generated by water storage facilities. The water storage facility DEPARTMENT DESCRIPTION: currently operated by the City is used to store water for augmentation of the South Platte River.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Purchased Services 72,884 152,321 161,226 284,600 Fixed Cost 229,057 240,000 240,000 250,000 Gross City Cost 301,941 392,321 401,226 534,600 Net City Cost 301,941 392,321 401,226 534,600 Budgeted Positions 0 0 0 0

The following budget amounts have changed more than 10% from 2019: SUMMARY OF CHANGES: Contractual Services - OMI, Repairs & Maintenance - Equipment, Utilities - Electrical.

Track the revenues and expenses generated by operating a water OBJECTIVES: storage facility.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures: Per Capita Cost (City Support) $ 38.57 $ 51.25 $ 68.28

Finance Recommendation: Approve as requested.

Council Action:

200 WATER STORAGE UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

530500 Contractual Services-OMI 55,794 68,861 24,631 68,861 160,000 530600 Contractual Services - 5,000 - 5,000 5,000 531000 Engineering Services - 20,000 - 20,000 20,000 531200 Legal Fees - 5,000 - 5,000 5,000 532100 Professional Services - 5,000 - 5,000 5,000 532400 Repairs & Maintenance-Equip. 7,960 23,460 5,640 23,460 49,600 532500 Repairs & Maintenance-Facility - 15,000 - 15,000 15,000 533200 Utilities - Electrical 9,130 10,000 12,024 18,905 25,000 Total Purchased Services 72,884 152,321 42,295 161,226 284,600

551700 Depreciation Expense 17,622 - - - - 553070 Leases & Rentals Water Storage 211,434 240,000 236,403 240,000 250,000 553080 Water Lease - - - - - Total Fixed Costs 229,057 240,000 236,403 240,000 250,000

TOTAL 301,941 392,321 278,698 401,226 534,600

BUDGET SUMMARY Purchased Services 72,884 152,321 42,295 161,226 284,600 Fixed Costs 229,057 240,000 236,403 240,000 250,000 Capital Outlay - - - - - Gross City Cost 301,941 392,321 278,698 401,226 534,600

201 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Utility-Sewer Line Repair

BUDGET TITLE & NUMBER: 400-5130

DEPARTMENT DESCRIPTION: Maintenance of the sewer lines that serve the City.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 291,957 311,922 311,922 330,977 Supplies 12,371 11,400 11,400 11,400 Purchased Services 29,182 19,300 17,300 20,100 Fixed Cost 271,728 1,000 - - Capital Outlay - 408,025 408,025 300,000 Gross City Cost 605,239 751,647 748,647 662,477 Net City Cost 605,239 751,647 748,647 662,477 Budgeted Positions 4.5 4.5 4.5 4.5

The following budget amounts have changed more than 10% from 2019: Life & AD&D Insurance, Fuel & Oil, Repairs & Maintenance - Facility, SUMMARY OF CHANGES: Staff Development, Misc Expenditures, Capital Projects. Capital Projects include Harrison Ave Sewer Line Repair ($250,000) and Other Line Repairs ($50,000).

To upgrade our system and minimize back-ups by having a strong OBJECTIVES: maintenance program to provide citizens peace of mind and assurance that their investment in the City's sewer system is working properly.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Feet of Sewer lines 238,665 243,613 250,000

Cost Per Foot to Maintain $ 3 $ 3 $ 3 Per Capita Cost (city support) $ 77.31 $ 95.62 $ 84.62

Finance Recommendation: Approve as requested.

Council Action:

202 SEWER LINES UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 220,229 237,080 152,762 237,080 254,161 511050 Overtime 10,607 8,000 8,657 8,000 8,000 511100 FICA 13,456 15,201 9,457 15,201 16,261 511150 Medicare 3,145 3,560 2,211 3,560 3,808 512550 Retirement 8,612 9,109 5,939 9,109 9,785 512100 Unemployment Insurance 648 741 456 741 792 512200 Health Insurance Expense 30,749 33,898 16,508 33,898 34,002 512300 Dental Insurance Expense 2,468 2,341 1,229 2,341 2,359 512400 Vision Insurance Expense 434 371 198 371 375 512500 Life & AD&D Insurance Exp 936 912 514 912 720 512850 LTD Insurance Expense 674 709 438 709 714 Total Personnel 291,957 311,922 198,367 311,922 330,977

520100 General Supplies 10,665 5,000 2,623 5,000 5,000 533100 Uniforms 290 400 196 400 400 531050 Equipment <$5000 1,416 6,000 - 6,000 6,000 Total Supplies 12,371 11,400 2,819 11,400 11,400

532900 Telephone 93 100 62 100 100 520800 Fuel & Oil 5,946 5,000 3,470 6,000 6,000 532400 Repair & Maintenance- Equip 21,105 6,000 1,975 6,000 6,000 532500 Repair & Maintenance - Facility 871 7,000 136 4,000 5,000 532800 Staff Development 1,168 1,200 - 1,200 3,000 Total Purchased Services 29,182 19,300 5,644 17,300 20,100

551700 Depreciation Expense 271,727 - - - - 552200 Finance Charges 2 - - - - 553500 Misc Expenses - 1,000 - - - Total Fixed Costs 271,728 1,000 - - -

575000 Capital Projects - - - - - 575000 Pipe Camera System 235,000 235,000 575000 Sewer Vac Truck Lease/Purchase 123,025 123,025 575000 Harrison Ave 250,000 575000 Actual Line Replacement 50,000 50,000 50,000 Total Capital Outlay - 408,025 - 408,025 300,000

TOTAL 605,239 751,647 206,831 748,647 662,477

BUDGET SUMMARY Personnel 291,957 311,922 198,367 311,922 330,977 Supplies 12,371 11,400 2,819 11,400 11,400 Purchased Services 29,182 19,300 5,644 17,300 20,100 Fixed Costs 271,728 1,000 - - - Capital Outlay - 408,025 - 408,025 300,000 Reserves Gross City Cost 605,239 751,647 206,831 748,647 662,477

203 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Utility-Waste Water Treatment

BUDGET TITLE & NUMBER: 400-5140

Maintenance of the sewer treatment system, including the lift stations, DEPARTMENT DESCRIPTION: that serves the City.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Purchased Services 853,041 982,156 982,156 891,400 Fixed Cost 185,223 - - - Capital Outlay - 50,000 50,000 1,560,000 Gross City Cost 1,038,264 1,032,156 1,032,156 2,451,400 Revenue 1,527,065 1,612,050 1,612,050 1,581,640 Net City Cost (488,801) (579,894) (579,894) 869,760 Budgeted Positions 0 0 0 0

The following budget amounts have changed more than 10% from 2019: Sewer Tap Fees, Contractual Operation/Management, Engineering SUMMARY OF CHANGES: Service, Repairs & Maintenance - Facility, Capital Projects. Capital Projects include North Lift Pump Replacement ($20,000), Plant Upgrade ($1,500,000), SCADA Upgrades ($20,000), Step Screen Rebuild ($20,000).

OBJECTIVES: Assure that the sewer treatment process is uninterrupted.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/ Gallons (Million) 442.359 474.199 510.579 Sewage Treated Cost Per Million Gallon Sewage Treated $ 2,347 $ 2,177 $ 4,801 Per Capita Cost (City Support) $ (62.43) $ (74.07) $ 111.09

Finance Recommendation: Approve as requested.

Council Action:

204 SEWER TREATMENT PLANT UTILITY FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

345300 Bulk Sewer User Revenue 28,726 20,000 6,900 20,000 20,000 345530 Sewer User Revenues 1,451,359 1,440,000 1,031,338 1,440,000 1,440,000 345534 Sewer Tap Fees 46,980 152,050 127,178 152,050 121,640 Revenue Sewer 1,527,065 1,612,050 1,165,416 1,612,050 1,581,640

REVENUE SUMMARY Charges for Services 1,527,065 1,612,050 1,165,416 1,612,050 1,581,640 Total Revenues 1,527,065 1,612,050 1,165,416 1,612,050 1,581,640

205 WASTE WATER TREATMENT PLANT UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget 531050 Equipment < $5,000 - 10,000 - 10,000 10,000 531100 Fees/Permits/Licenses 14,738 20,000 22,280 20,000 20,000 533200 Utilities 130,316 130,000 69,976 130,000 130,000 531000 Engineering Services 25,975 49,000 18,720 49,000 30,000 530500 OMI Operations 551,229 642,696 371,825 642,696 520,300 532400 Repairs/Maintenance 123,767 118,960 89,033 118,960 129,600 532500 R&M Facility Maintenance 6,317 10,000 - 10,000 50,000 532900 Telephone 700 1,500 468 1,500 1,500 Total Purchased Services 853,041 982,156 572,302 982,156 891,400

551700 Depreciation Expense 185,223 - - - - Total Fixed Costs 185,223 - - - -

575000 Capital Outlay - - - - - 575000 Plant Upgrade 1,500,000 575000 SCADA Upgrades 20,000 575000 Step Screen Rebuild 20,000 575000 North Lift Station Pump 20,000 20,000 20,000 575000 Vehicle 30,000 20,000 30,000 Total Capital Outlay - 50,000 20,000 50,000 1,560,000

TOTAL 1,038,264 1,032,156 592,302 1,032,156 2,451,400

BUDGET SUMMARY Purchased Services 853,041 982,156 572,302 982,156 891,400 Fixed Costs 185,223 - - - - Capital Outlay - 50,000 20,000 50,000 1,560,000 Gross City Cost 1,038,264 1,032,156 592,302 1,032,156 2,451,400

206 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Utility - Utility Debt & Misc.

BUDGET TITLE & NUMBER: 400-5900

Controls the debt portion of the utility function in water purchase, sewer DEPARTMENT DESCRIPTION: expansion, and development in the Utility Fund.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 9,236 12,189 12,189 11,184 Purchased Services 21,353 167,600 169,800 208,500 Fixed Cost 1,745,213 2,711,397 2,705,988 2,615,724 Gross City Cost 1,775,802 2,891,186 2,887,977 2,835,408 Transfers In 465,934 546,357 546,357 556,482 Revenue 11,025 5,000 1,485,781 150,000 Net City Cost 1,298,843 2,339,829 855,839 2,128,926 Budgeted Positions 0 0 0 0

The following budget amounts have changed more than 10% from 2019: Interest Earned, Misc Revenue, Workers Compensation, Contractual Services, Engineering Service, Legal Fees, Plans & Studies, SUMMARY OF CHANGES: Professional Services, Insurance - CIRSA Premiums, Bank of CO Sewer Tractor Vac Lease - Principal, Bank of CO Sewer Tractor Vac Lease - Interest, Windy Gap - Interest.

To oversee the debt payments to ensure that they are paid in a timely OBJECTIVES: manner.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (City Support) $ 165.90 $ 109.32 $ 271.93

Finance Recommendation: Approve as requested.

Council Action:

207 UTILITY DEBT & MISC UTILITY FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

361600 Interest Earned 162,912 3,000 115,966 250,000 150,000 389200 Transfer from Water Sales Tax Fund 465,934 546,357 546,357 546,357 556,482 381600 Insurance Recoveries-Other - - 2,815 2,815 - 333100 State/Federal Grants 99,535 - 28,132 28,000 - 381000 Contributed Capital 51,243 - - - - 380000 Misc Revenue 196,810 2,000 1,204,965 1,204,966 - 390900 Emergency Reserve - 1,772,414 - - 754,415 390100 Debt Service Reserve 1,882,678 991,304 2,136,443 2,136,443 2,274,489 391150 Pay-in-lieu Water Shares Reserve - 198,900 - - 739,124 390400 Unappropriated Reserve 5,739,641 122,699 4,795,896 4,795,896 3,648,487 Total Revenue 8,099,278 3,636,674 8,830,575 8,964,477 8,122,997

REVENUE SUMMARY Intergovernmental 99,535 - 28,132 28,000 - Interest Income 162,912 3,000 115,966 250,000 150,000 Internal Transfers 465,934 546,357 546,357 546,357 556,482 Other (251,422) 2,000 1,207,780 1,207,781 - Beginning Reserves 7,622,319 3,085,317 6,932,339 6,932,339 7,416,515 Total Revenues 8,099,278 3,636,674 8,830,575 8,964,477 8,122,997

208 UTILITY DEBT & MISC UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 2,658 - (27,229) - 4,000 511100 FICA 165 - (1,688) - - 511150 Medicare 39 - (395) - - 512550 VALIC Retirement 3.0 106 - (1,089) - - 511200 Workers Compensation Insurance 6,260 12,189 6,975 12,189 7,184 512100 Unemployment Insurance 8 - (82) - - Total Personnel 9,236 12,189 (23,508) 12,189 11,184

530600 Contractual Services 4,973 10,000 - 10,000 30,000 530800 Dues & Subscriptions 1,857 2,500 1,817 2,500 2,500 531000 Engineering Services - 100 10,243 2,300 60,000 531200 Legal Fees - 10,000 - 10,000 20,000 531600 Plans & Studies - 59,000 - 59,000 - 532200 Public Notices - 1,000 - 1,000 1,000 532100 Professional Services - 5,000 - 5,000 15,000 532400 Repairs & Maintenance - Equipment 14,371 50,000 33,226 50,000 50,000 532500 R&M Facility Maintenance - 30,000 - 30,000 30,000 53300 Travel & Meetings 152 - - - - Total Purchased Services 21,353 167,600 45,285 169,800 208,500

550400 Bond Issue Costs 56,260 - - - - 552600 Insurance - CIRSA 73,314 78,679 73,270 73,270 66,700 580100 Loan Costs - Admin Fee 400 - - - - 580300 Bank of CO Terminal Res Loan - Prin - 165,478 109,948 165,478 172,504 580350 Bank of CO Sewer Vac Lease-P - 84,201 84,200 84,201 123,816 580700 CWCB Water Loan - Principal - 117,496 - 117,496 119,846 580900 Windy Gap - Principal - 125,000 - 125,000 135,000 581200 Water Rev Refund & Impr Bonds - I 1,174,595 1,294,195 486,996 1,294,195 1,173,950 581350 Bank of CO Sewer Vac Lease - I 11,008 5,800 2,876 5,800 3,462 581300 Bank of CO Term Res Loan - Int 24,198 270,909 180,217 270,909 263,876 581700 CWCB Water Loan - Interest 45,524 43,220 - 43,220 40,870 581900 Windy Gap Water - Interest 48,088 51,419 13,174 51,419 40,700 554750 Windy Gap Delivery 147,221 250,000 211,485 250,000 250,000 554700 Water Assessment 157,605 175,000 150,628 175,000 175,000 552800 CIRSA Insurance Claims 3,000 - - - - 553500 Miscellaneous Expenditures 4,000 50,000 - 50,000 50,000 Total Fixed Costs 1,745,213 2,711,397 1,312,795 2,705,988 2,615,724

590100 Debt Service Reserve 2,136,443 2,274,489 869,369 2,274,489 2,141,421 590900 Emergency Reserve - 786,024 400,809 754,415 1,267,752 591150 Pay-in-lieu Water Shares Reserve - 578,900 781,124 739,124 1,159,124 590400 Fund Balance Reserves 4,795,896 (2,281,629) 7,379,519 3,648,487 (3,707,999) Total Reserves 6,932,339 1,357,784 9,430,820 7,416,515 860,298

TOTAL 8,708,141 4,248,970 10,765,392 10,304,492 3,695,706

BUDGET SUMMARY

209 UTILITY DEBT & MISC UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

Personnel 9,236 12,189 (23,508) 12,189 11,184 Purchased Services 21,353 167,600 45,285 169,800 208,500 Fixed Costs 1,745,213 2,711,397 1,312,795 2,705,988 2,615,724 Reserves 6,932,339 1,357,784 9,430,820 7,416,515 860,298 Gross City Cost 8,708,141 4,248,970 10,765,392 10,304,492 3,695,706

210 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Utility - Utility Billing

BUDGET TITLE & NUMBER: 400-5950

The Utility Billing Department handles all matters of utility billing including maintaining the customer accounts database, managing collecting monthly water meter readings, reporting monthly readings to DEPARTMENT DESCRIPTION: the water engineers for state reporting, generating monthly bills, generating monthly shutoff notices, managing monthly shutoff day, answering customer questions and taking credit/debit card payments over the phone.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 42,730 43,884 43,884 58,002 Supplies 0 3,000 3,000 2,200 Purchased Services 77,321 85,150 85,150 95,900 Fixed Cost 10,518 - - - Gross City Cost 130,570 132,034 132,034 156,102 Revenue 2,964,344 2,867,160 3,076,660 2,993,722 Net City Cost (2,833,774) (2,735,126) (2,944,626) (2,837,620) Budgeted Positions 0.9 0.9 0.9 0.9

The following budget amounts have changed more than 10% from 2019: Water - Turn On & Reading Fees, Salaries & Wages, FICA, Medicare, Unemployment Insurance, Health Insurance Expense, Dental Insurance SUMMARY OF CHANGES: Expense, Vision Insurance Expense, Life & AD&D Insurance, Retirement 4%, Long Term Disability, Contractual Services, Equipment <$5,000, Fees/Permits/Licenses, Bank Charges.

To try to persuade customers to utilize our on-line payment system; to increase the number of customers utilizing the e-bill option; to decrease OBJECTIVES: the number of shutoff notices sent out and to decrease the number of water shut-offs performed.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures: Total Bills Mailed 29,846 30,564 31,043 Total Shut-off Notices Mailed 7,363 7,352 7,492 Avg Shut-offs Done Per Month 92 107 124

Per Capita Cost (City Support) $ (361.96) $ (376.12) $ (362.45)

Finance Recommendation: Approve as requested.

Council Action:

211 UTILITY BILLING UTILITY FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

345900 Miscellaneous UB Fees 200 - 250 200 - 345001 Water Sales To Customer 2,945,327 2,662,000 1,865,640 2,662,000 2,690,800 345510 Water (Turn On & Reading Fees) 2,303 16,000 8,443 16,000 12,000 345520 Water Surcharges 17,891 18,000 17,938 18,000 18,000 345202 Coin Op Sales 21,297 17,000 15,030 17,000 17,700 345990 Adjustments To Water Accounts (219,843) - - - - 345020 Water Augmentation Fee 77,611 77,080 55,332 77,080 77,611 352650 Lease Water 41,202 - 160,550 209,300 100,000 345025 Capital Improvement Fee 78,355 77,080 55,347 77,080 77,611 Revenue Water 2,964,344 2,867,160 2,178,529 3,076,660 2,993,722

REVENUE SUMMARY Charges for Services 2,923,142 2,867,160 2,017,979 2,867,360 2,893,722 Other 41,202 - 160,550 209,300 100,000 Total Revenues 2,964,344 2,867,160 2,178,529 3,076,660 2,993,722

212 UTILITY BILLING UTILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 33,121 34,272 15,372 34,272 39,103 511100 FICA 2,002 2,125 925 2,125 2,425 511150 Medicare 468 497 216 497 567 512550 VALIC Retirement 3.0 1,326 1,371 615 1,371 1,565 512100 Unemployment Insurance 97 103 45 103 118 512200 Health Insurance Expense 4,898 4,794 - 4,794 12,933 512300 Dental Insurance Expense 426 347 116 347 889 512400 Vision Insurance Expense 81 59 20 59 122 512500 Life & AD&D Insurance Exp 205 206 81 206 162 512850 LTD Insurance Expense 107 110 53 110 118 Total Personnel 42,730 43,884 17,442 43,884 58,002

520100 General Supplies 0 300 0 300 500 520200 Office Supplies - 700 - 700 700 531050 Equipment <$5000 - 2,000 - 2,000 1,000 Total Supplies 0 3,000 0 3,000 2,200

530600 Services 36,700 40,000 27,805 40,000 45,000 570300 Bank Charges 38,654 38,000 30,015 38,000 44,000 531100 Fees/Permits/Licenses - 250 - 250 - 532900 Telephone 703 1,000 474 1,000 1,000 531800 Postage 166 200 15 200 200 532400 Repair & Maintenance- Equip - 1,000 - 1,000 1,000 532800 Staff Development 1,100 1,500 413 1,500 1,500 551600 Weld County Tax Collection Fee - 1,200 - 1,200 1,200 553500 Misc Expenditures (3) 1,000 - 1,000 1,000 533000 Travel/Meetings - 1,000 - 1,000 1,000 Total Purchased Services 77,321 85,150 58,723 85,150 95,900

551700 Depreciation Expense 10,518 - - - - Total Fixed Costs 10,518 - - - -

TOTAL 130,570 132,034 76,165 132,034 156,102

BUDGET SUMMARY Personnel 42,730 43,884 17,442 43,884 58,002 Supplies 0 3,000 0 3,000 2,200 Purchased Services 77,321 85,150 58,723 85,150 95,900 Fixed Costs 10,518 - - - - Gross City Cost 130,570 132,034 76,165 132,034 156,102

213 Budget Unit Summary

AGENCY/DEPARTMENT NAME: STORM WATER DRAINAGE FACILITY FUND

BUDGET TITLE & NUMBER: 450-3200

DEPARTMENT DESCRIPTION: To maintain the storm drainage system of the City.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 12,358 16,058 16,058 15,462 Supplies 91 - 300 300 Capital Outlay - 235,000 85,000 730,000 Gross City Cost 48,073 251,058 101,358 745,762 Revenue 788,529 551,840 831,446 179,160 Net City Cost (740,456) (300,782) (730,088) 566,602 Budgeted Positions 0.25 0.25 0.25 0.25

The following budget amounts have changed more than 10% from 2019: Grants - State/Federal, Storm Drain Infrastructure, Workers Compensation, Health Insurance Expense, Dental Insurance Expense, Vision Insurance Expense, Life & AD&D Insurance, Capital Projects. The SUMMARY OF CHANGES: following accounts had nothing budgeted in 2019: Storm Water Drainage Fees ($137,900), Interest Earned ($6,700). Capital Projects include 9th St - Hoover to Park ($190,000), Harrison St Drainage ($230,000), Kahil/S Denver Outfall ($310,000).

To upgrade the underground piping to avoid flooding and loss to OBJECTIVES: residents.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures Efficiency Measure/Feet of Storm Sewer 128,345 130,324 134,000 Lines Cost Per Foot To Maintain $ (5.77) $ (5.60) 4.23 Per Capita Cost (city support) $ (94.58) $ (93.25) $ 72.37

Finance Recommendation: Approve as requested.

Council Action:

214 SUMMARY STORM WATER DRAINAGE FACILITY FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget

REVENUE SUMMARY Intergovernmental - 500,000 - 500,000 - Charges for Services 787,778 51,840 329,228 329,228 172,460 Interest Income 751 - 2,283 2,218 6,700 Beginning Reserves 365,438 1,091,201 1,105,894 1,105,894 1,835,982 TOTAL REVENUES 1,153,967 1,643,041 1,437,405 1,937,340 2,015,142

BUDGET SUMMARY Personnel 12,358 16,058 9,327 16,058 15,462 Supplies 91 - 190 300 300 . Fixed Costs 35,624 - - - - Capital Outlay - 235,000 - 85,000 730,000 Reserves 1,105,894 1,391,983 1,427,888 1,835,982 1,269,380 Gross City Cost 1,153,967 1,643,041 1,437,405 1,937,340 2,015,142

Intergov Charges for REVENUE ANALYSIS 14.7% Services 9%

Interest Income

Beginning Reserves

Supplies EXPENSE ANALYSIS 0%

Personnel Fixed Costs 1% 0%

Reserves 63% Capital Outlay 36%

215 REVENUE STORM WATER DRAINAGE FACILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

333100 Grants-State/Federal - 500,000 - 500,000 - 343210 Storm Drain Infrastructure F 650,393 51,840 240,272 240,272 34,560 345550 Storm Water Fee 137,385 - 88,956 88,956 137,900 361600 Interest Earned 751 - 2,283 2,218 6,700 390400 Unappropriated Reserves 365,438 1,091,201 1,105,894 1,105,894 1,835,982 TOTAL 1,153,967 1,643,041 1,437,405 1,937,340 2,015,142

REVENUE SUMMARY Intergovernmental - 500,000 - 500,000 - Charges for Services 787,778 51,840 329,228 329,228 172,460 Interest Income 751 - 2,283 2,218 6,700 Beginning Reserves 365,438 1,091,201 1,105,894 1,105,894 1,835,982 TOTAL REVENUES 1,153,967 1,643,041 1,437,405 1,937,340 2,015,142

216 OPERATIONS STORM WATER DRAINAGE FACILITY FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 7,518 9,848 6,563 9,848 10,805 511050 Overtime 689 1,000 648 1,000 1,000 511100 FICA 461 673 437 673 732 511150 Medicare 108 158 102 158 172 511200 Workers Comp 1,228 290 166 290 171 512100 Unemployment Insurance 22 33 21 33 36 512200 Health Insurance 1,787 3,266 988 3,266 1,877 512300 Dental Insurance 132 235 56 235 101 512400 Vision Insurance 24 32 9 32 17 512500 Life & AD&D Insurance 47 57 30 57 45 512550 VALIC Retirement 4.0 313 434 288 434 473 512850 Long Term Disability Insurance 27 32 19 32 33 Total Personnel 12,358 16,058 9,327 16,058 15,462

520100 General Supplies 91 - 190 300 300 Total Supplies 91 - 190 300 300

551700 Depreciation Expense 35,624 - - - - Total Fixed Costs 35,624 - - - -

575000 Capital Projects - - - - - 575000 6th St. (Denver to RR ROW) 60,000 60,000 575000 6th St. (Grand to Fulton) 150,000 - 575000 7th St. (Hoover to McKinley) 25,000 25,000 575000 9th St. (Hoover to Park) 190,000 575000 Harrison St. 230,000 575000 Kahil / S Denver Outfall 310,000 Total Capital Outlay - 235,000 - 85,000 730,000

590400 Fund Balance Reserves 1,105,894 1,391,983 1,427,888 1,835,982 1,269,380 Total Reserves 1,105,894 1,391,983 1,427,888 1,835,982 1,269,380

TOTAL 1,153,967 1,643,041 1,437,405 1,937,340 2,015,142

BUDGET SUMMARY Personnel 12,358 16,058 9,327 16,058 15,462 Supplies 91 - 190 300 300 Fixed Costs 35,624 - - - - Capital Outlay - 235,000 - 85,000 730,000 Reserves 1,105,894 1,391,983 1,427,888 1,835,982 1,269,380 Gross City Cost 1,153,967 1,643,041 1,437,405 1,937,340 2,015,142

217 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Recreation Center - Operations

BUDGET TITLE & NUMBER: 500-6700

A recreation facility that offers aquatic programs, fitness programs, DEPARTMENT DESCRIPTION: youth programs, teen programs and open recreational opportunities for all ages in the community.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 793,787 894,074 898,711 978,908 Supplies 93,881 102,371 102,371 100,000 Purchased Services 235,783 227,550 271,650 233,450 Fixed Cost 379,428 547,411 698,960 564,069 Capital Outlay - 304,629 57,629 460,000 Gross City Cost 1,502,879 2,076,035 2,029,321 2,336,427 Transfers In 513,682 435,392 131,843 - Revenue 1,759,345 1,872,521 1,886,943 2,373,160 Net City Cost (770,148) (231,878) 10,535 (36,733) Budgeted Positions 18.85 19.96 19.96 19.86

The following budget amounts have changed more than 10% from 2019: Property Tax Revenue, Brochure Advertising, Teen Program Fees, Admissions - Daily, Monthly Pass, Day Camp/After School Program, Contract Programs, Special Events - RC, Babysitting - RC, Winterfest Revenue, Pro-Shop Revenue, Vending - RC, Interest Earned, Misc Revenue, Donations - Teen Program, Salaries & Wages, FICA, Medicare, Workers Compensation, Unemployment Insurance, Health SUMMARY OF CHANGES: Insurance Expense, Life & AD&D Insurance, Contractual Services, Staff Development, Travel & Meetings, Uniforms, Utilities - Electrical, Utilities - Water & Sewer, Bad Debts, Concession Expenses, County Tax Collection Fee, Finance Charges, Insurance - CIRSA Premiums, Programs - Day Camp, Programs - Winterfest, Capital Projects, Loan Costs - Administration, Recreation Center Bond - Interest. Capital Projects include A/C Unit ($250,000), Cardio Equipment ($60,000), Slide Stairwell ($150,000).

To increase online registration by 10% and to increase overall OBJECTIVES: membership by 5%.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Membership Usage 34,732 48,498 58,190 Daily Drop-In Usage 21,910 28,143 33,000 Cost Per Usage $ (14) $ 0 $ (0) Per Capita Cost (City Support) $ (98.37) $ 1.35 $ (4.69)

Finance Recommendation: Approve as requested.

Council Action:

218 SUMMARY RECREATION CENTER FUND BUDGET SUMMARY 2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget

REVENUES Taxes and Assessments 1,059,659 1,355,821 1,339,378 1,355,821 1,885,360 Charges for Services 402,187 509,100 264,215 515,576 463,800 Interest Income 15,309 750 717 750 13,000 Internal Transfers 513,682 435,392 79,094 131,843 - Other 282,189 6,850 11,299 14,796 11,000 Beginning Reserves (703,004) (175,702) 67,143 67,143 56,608 TOTAL REVENUES 1,570,022 2,132,211 1,761,846 2,085,929 2,429,768

BUDGET SUMMARY Personnel 793,787 894,074 525,125 898,711 978,908 Supplies 93,881 102,371 49,929 102,371 100,000 Purchased Services 235,783 227,550 162,263 271,650 233,450 Fixed Costs 379,428 547,411 213,118 698,960 564,069 Capital Outlay - 304,629 167,717 57,629 460,000 Reserves 67,143 56,176 643,695 56,608 93,341 Gross City Cost 1,570,022 2,132,211 1,761,846 2,085,929 2,429,768

Revenue Analysis

Internal Taxes and TransfersBeginning Assessments 0.0%Reserves 2.3% 77.6% Other Charges0.5% for Services 19.1%

Expenditure Analysis Reserves 3.8% Capital Outlay 18.9% Personnel 40.3%

Fixed Costs 23.2% Purchased Services 9.6% Supplies 4.1%

219 FUND REVENUE RECREATION CENTER FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

311000 Real Property Taxes-City 1,059,659 1,355,821 1,339,378 1,355,821 1,885,360 333110 Other Grant Income - - - - - Taxes & Government Funds 1,059,659 1,355,821 1,339,378 1,355,821 1,885,360

347105 Teen Program Fees 4,927 5,000 4,372 5,000 6,000 347110 Consignment Ticket Sales - - - - - 347115 Admissions - Daily 93,526 130,000 62,185 130,000 105,000 347125 Punch Pass 6,269 7,000 4,914 7,000 7,000 347130 3 Month Pass 31,185 46,000 17,757 46,000 46,000 347135 Annual Pass 47,965 68,000 43,331 68,000 73,000 347122 Monthly Pass 70,083 93,000 39,331 93,000 70,000 347145 Rental Center 1,271 1,800 930 1,800 1,800 347150 Rental Deposits 100 - 263 263 - 347155 Aquatics 27,951 28,000 22,689 28,000 28,000 347160 Fitness Programs 12,655 20,000 9,343 20,000 20,000 347165 General Programs 947 1,400 392 1,400 1,500 347170 Day Camp Program 27,800 30,000 23,545 30,000 26,000 347171 Pre-School Program 16,698 24,000 9,361 24,000 24,000 347175 Contract Programs 15,103 1,500 5,664 7,000 10,000 347360 Pro-Shop Revenue 3,184 6,000 1,758 6,000 3,200 347180 Silver Sneakers 29,764 30,000 14,671 30,000 30,000 347185 Special Events 3,962 1,500 1,945 1,945 4,000 347670 Vending 987 7,000 896 7,000 1,300 347100 Brochure Advertising 2,000 5,500 200 5,500 2,000 347020 Other Recreation Fees 1,081 - 250 250 - 347235 Winter Fest 4,225 3,000 - 3,000 4,500 347195 Baby Sitting 507 400 418 418 500 Charge For Services 402,187 509,100 264,215 515,576 463,800

361600 Interest Earned 15,309 750 717 750 13,000 386200 Disp of Assets 842 - - - - 382020 Citywide Donations 2,300 4,000 1,000 4,000 4,000 382040 Donations - Teen Program 100 2,500 8,796 8,796 5,500 380000 Misc Revenue 982 350 1,503 2,000 1,500 Other Revenue 297,498 7,600 12,016 15,546 24,000

389200 Transfer From CPR Sales Tax Fund 513,682 435,392 79,094 131,843 - Transfers 513,682 435,392 79,094 131,843 -

390200 Tabor Reserve 46,939 45,736 52,780 52,780 56,608 390400 Unappropriated Reserves (749,944) (221,438) 14,363 14,363 0 Reserves (703,004) (175,702) 67,143 67,143 56,608

TOTAL 1,570,022 2,132,211 1,761,846 2,085,929 2,429,768

REVENUE SUMMARY

220 FUND REVENUE RECREATION CENTER FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

Taxes and Assessments 1,059,659 1,355,821 1,339,378 1,355,821 1,885,360 Charges for Services 402,187 509,100 264,215 515,576 463,800 Interest Income 15,309 750 717 750 13,000 Internal Transfers 513,682 435,392 79,094 131,843 - Other 282,189 6,850 11,299 14,796 11,000 Beginning Reserves (703,004) (175,702) 67,143 67,143 56,608 TOTAL REVENUES 1,570,022 2,132,211 1,761,846 2,085,929 2,429,768

221 FUND EXPENSES RECREATION CENTER FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 634,940 729,313 423,550 729,313 804,626 511050 Overtime 4,488 - 4,653 4,637 - 511100 FICA 37,634 45,233 25,095 45,233 49,904 511150 Medicare 8,801 10,594 5,869 10,594 11,681 512550 VALIC Retirement 4.0 12,413 12,904 7,516 12,904 13,852 512400 Vision Insurance 806 678 393 678 713 512200 Health Insurance 54,146 58,671 37,184 58,671 72,485 512300 Dental Insurance 4,628 4,457 2,585 4,457 4,698 512500 Life & AD&D Ins 1,610 1,609 809 1,609 1,340 512850 Long Term Disability Ins 951 1,037 596 1,037 1,045 511200 Worker's Comp 31,552 27,374 15,664 27,374 16,134 512100 Unemployment Ins. 1,818 2,204 1,212 2,204 2,430 Total Personnel 793,787 894,074 525,125 898,711 978,908

520100 Gen Supplies 21,114 25,000 13,906 25,000 25,000 520200 Office Supplies 3,286 3,000 1,775 3,000 3,000 551500 Pro Shop 1,406 1,500 1,019 1,500 1,500 520300 Janitorial 15,121 14,000 9,268 14,000 14,000 520400 Chemicals 21,858 24,000 13,831 24,000 24,000 533100 Uniforms 2,419 2,000 1,202 2,000 2,500 531050 Equip <$5000 28,677 32,871 8,929 32,871 30,000 Total Supplies 93,881 102,371 49,929 102,371 100,000

530600 Services 34,539 28,000 22,015 28,000 34,000 530800 Dues & Subscriptions 483 700 483 700 700 531100 Fees, Permits & Licenses - 100 25 100 100 570300 Bank Charges 8,717 - 5,747 12,000 12,000 533200 Utilities - Electric 75,229 68,000 41,336 68,000 75,000 533300 Utilities - Gas 21,737 25,000 14,764 25,000 25,000 533400 Water & Sewer 22,427 17,000 27,276 49,100 3,000 532900 Telephone Expense 4,797 5,000 3,218 5,000 5,000 531800 Postage 813 1,000 434 1,000 1,000 520800 Fuel & Oil 815 400 375 400 400 532000 Printing 4,157 4,500 2,024 4,500 4,500 531300 Marketing & Promo 882 2,000 1,623 2,000 2,000 532400 Repairs & Maint - Equip 19,525 20,000 8,908 20,000 20,000 532500 Repairs & Maint - Facility 37,840 50,000 32,142 50,000 45,000 533000 Travel & Meetings 1,318 600 270 600 1,500 531200 Legal Fees - 250 - 250 250 532800 Staff Development 2,504 5,000 1,623 5,000 4,000 Total Purchased Services 235,783 227,550 162,263 271,650 233,450

552600 Insurance-Cirsa 26,664 27,386 16,582 27,386 18,494 551700 Depreciation Exp 253,461 - - - -

222 FUND EXPENSES RECREATION CENTER FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

551600 County Tax Collection 11,548 11,000 17,944 18,000 20,000 580100 Admin. Fees 200 200 - 200 - 550200 Bad Debts 275 1,000 - 1,000 25,000 552200 Finance Charges 27 200 17 200 - 581000 Bonds Rec Center Principal - 425,000 - 425,000 435,000 582000 Bonds Rec Center In 72,786 61,225 25,398 61,225 48,475 553950 Program-Day Camp 2,477 3,900 2,609 3,900 2,600 553960 Program-preschool 461 1,000 493 1,000 1,000 554000 Teen Program 4,994 6,000 4,082 6,000 6,000 554080 Programs - Winter Fest 2,952 3,000 - 3,000 3,500 551000 Concessions Exp 1,580 5,000 496 5,000 1,500 553500 Misc Expenditures 25 - 144,549 144,549 - 553000 Leases & Rentals 2,194 2,500 1,331 2,500 2,500 550600 Cash Over / Short (215) - (384) - - Total Fixed Charges 379,428 547,411 213,118 698,960 564,069

575000 Capital Project - - (0) - - 575000 Repair Parking Lots 70,000 - - 575000 A/C Unit 100,000 - 250,000 575000 Hail Damage 133,916 575000 Pool Party Room Floor 12,000 8,085 12,000 575000 Civic Rec Software 15,000 15,000 575000 Cardio Equipment 30,000 25,716 30,000 60,000 575000 Slide Stairwell 77,000 - 150,000 575000 Virginia Graeme - grates 629 629 Total Capital Outlay - 304,629 167,717 57,629 460,000

590400 To Fund Balance Reserve 14,363 - 595,227 0 22,147 590200 Tabor Reserve 52,780 56,176 48,468 56,608 71,195 Total Reserves 67,143 56,176 643,695 56,608 93,341

Total 1,570,022 2,132,211 1,761,846 2,085,929 2,429,768

BUDGET SUMMARY Personnel 793,787 894,074 525,125 898,711 978,908 Supplies 93,881 102,371 49,929 102,371 100,000 Purchased Services 235,783 227,550 162,263 271,650 233,450 Fixed Costs 379,428 547,411 213,118 698,960 564,069 Capital Outlay - 304,629 167,717 57,629 460,000 Reserves 67,143 56,176 643,695 56,608 93,341 Gross City Cost 1,570,022 2,132,211 1,761,846 2,085,929 2,429,768

223 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Golf Fund - Summary

BUDGET TITLE & NUMBER: 600-Summary

DEPARTMENT DESCRIPTION: Summary of all the costs for the Golf Enterprise Fund

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 597,596 666,980 669,930 740,907 Supplies 127,075 114,800 125,136 121,300 Purchased Services 134,218 158,345 160,640 151,825 Fixed Cost 535,562 242,164 248,493 326,647 Capital Outlay - - 27,500 - Gross City Cost 1,394,451 1,182,289 1,231,699 1,340,679 Revenue 1,214,668 1,186,392 1,239,266 1,435,463 Net City Cost 179,783 (4,103) (7,567) (94,784) Budgeted Positions 12.59 14.41 14.41 15.04

SUMMARY OF CHANGES: See individual budget units for details.

OBJECTIVES: See individual budget units.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (city support) $ 22.96 $ (0.97) $ (12.11)

Finance Recommendation: See individual budget units.

Council Action: See individual budget units.

224 SUMMARY GOLF ENTERPRISE FUND BUDGET SUMMARY

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Description Budget Year End Budget

REVENUE Charges for Services 892,330 893,564 712,377 906,005 1,026,319 Sales of Merchandise 320,576 292,668 252,505 292,668 367,594 Other 1,405 - 32,844 40,184 41,200 Interest Income 357 160 274 409 350 Reserve (2,233,718) (2,258,186) (2,413,500) (2,413,500) (2,405,933) TOTAL REVENUE (1,019,049) (1,071,794) (1,415,500) (1,174,234) (970,470)

BUDGET SUMMARY Personnel 597,596 666,980 386,857 669,930 740,907 Supplies 127,075 114,800 96,962 125,136 121,300 Purchased Services 134,218 158,345 91,061 160,640 151,825 Fixed Costs 535,562 242,164 206,898 248,493 326,647 Capital Outlay - - 45,712 27,500 - Reserves (2,413,500) (2,254,083) (2,242,989) (2,405,933) (2,311,149) Gross City Cost (1,019,049) (1,071,794) (1,415,500) (1,174,234) (970,470)

Revenue Analysis Reserve Charges for -62.6% Services 26.7%

Sales of Merchandise 9.6% Interest Income 0.0% Other 1.1%

Expenditure Analysis Reserves -63.3% Personnel 20.3%

Supplies 3.3% Purchased Services Capital Outlay Fixed Costs 4.2% 0.0% 8.9%

225 FUND REVENUE SUMMARY GOLF ENTERPRISE FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

311202 Sales Tax Service Fee 729 600 463 600 800 347050 Room Rental 600 600 - 600 800 349600 Golf Club Rental 2,555 2,500 2,565 2,500 3,000 349400 Sales - Pro Shop 77,643 68,858 65,998 68,858 92,300 349450 Sales - Food 63,001 49,261 46,272 49,261 68,879 349460 Sales - Alcoholic Beverage 141,626 132,748 112,542 132,748 163,609 349455 Prepackaged Food & Beverage 34,422 38,101 24,665 38,101 38,206 Total Pro Shop 320,576 292,668 252,505 292,668 367,594

349500 Green Fees 589,724 599,309 472,439 599,309 688,039 349550 Cart Rentals 262,695 257,087 186,383 257,087 290,678 349650 Range Fees 35,493 34,168 34,860 34,168 44,402 349700 Tournament Sales - - 11,537 9,103 - 349800 Lessons 2,450 - 4,030 3,210 - 349950 Youth/Junior Program Revenue 1,968 3,000 3,128 3,128 3,200 361600 Interest Earned 357 160 274 409 350 380000 Misc Revenue 1,405 - 20,844 1,184 1,200 Total Course Operations 894,092 893,724 733,495 907,598 1,027,869

390900 Res 98-035 Emergency Reserve - 114,143 - - 123,170 390400 Unappropriated Reserves (2,233,718) (2,372,329) (2,413,500) (2,413,500) (2,529,103) Total Reserves (2,233,718) (2,258,186) (2,413,500) (2,413,500) (2,405,933)

Total Revenue (1,019,049) (1,071,794) (1,415,500) (1,174,234) (970,470)

REVENUE SUMMARY Charges for Services 892,330 893,564 712,377 906,005 1,026,319 Sales of Merchandise 320,576 292,668 252,505 292,668 367,594 Other 1,405 - 32,844 40,184 41,200 Interest Income 357 160 274 409 350 Reserve (2,233,718) (2,258,186) (2,413,500) (2,413,500) (2,405,933) Total Revenue (1,019,049) (1,071,794) (1,415,500) (1,174,234) (970,470)

226 FUND EXPENDITURES SUMMARY GOLF ENTERPRISE FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 482,266 548,891 313,570 548,891 616,674 511050 Overtime 6,270 - 3,124 2,950 5,500 511100 FICA 31,501 34,038 20,784 34,038 38,580 511150 Medicare 7,367 7,967 4,862 7,967 9,028 511200 Worker's Comp 6,487 11,594 6,634 11,594 6,833 512100 Unemployment Insurance 1,523 1,652 1,005 1,652 1,875 512200 Health Insurance 41,828 43,352 25,606 43,352 41,489 512300 Dental Insurance 3,910 3,348 1,930 3,348 3,582 512400 Vision Insurance 606 407 236 407 425 512500 Life & AD&D Insurance 1,360 1,414 741 1,414 1,116 512550 Retirement 12,830 12,837 7,707 12,837 14,279 512850 Long Term Disability Insurance 958 1,030 624 1,030 1,076 512900 Employee Assistance Program 691 450 33 450 450 Total Personnel 597,596 666,980 386, 857 669,930 740,907

520100 General Supplies 22,573 27,000 24,934 27,000 27,000 533100 Uniforms 868 2,800 1,186 2,800 2,800 531050 Equipment <$5000 7,443 2,000 9,839 9,839 8,000 520400 Chemical & Fertilizer 40,265 35,000 27,686 35,430 35,000 520500 Seed / Sod / Trees 3,971 4,000 5,931 5,931 6,500 520600 Sand / Soil 6,313 5,000 5, 785 5,136 6,000 520700 Irrigation Supplies 23,030 15,000 9,710 15,000 12,000 520800 Fuel & Oil 22,611 24,000 11,892 24,000 24,000 Total Supplies 127,075 114,800 96,962 125,136 121,300

530500 Management Fees 165 - 0 - - 530600 Misc Contract Services 12,480 13,000 12,934 14,088 17,000 530800 Dues & Subscriptions 1,786 4,500 530 4,500 2,500 531100 Fees / Permits / License 1,088 1,000 927 1,000 1,100 531300 Marketing & Promotions 4,746 3,000 709 3,000 2,500 531800 Postage 454 575 323 575 575 532300 Recruitment 658 550 2,545 1,757 2,400 532400 Repair & Maint - Equipment 23,767 22,000 21,160 22,000 20,000 532450 Repair & Maint - Cart Pat 3,457 5,200 1,205 5,200 4,000 532500 Repair & Maintenance 5,770 8,500 1,718 8,500 6,000 532600 Repair & Maint - Building & Grounds 3,159 3,500 263 3,500 1,000 532700 Repair & Maint - Vehicle 1,111 1,000 131 1,000 1,000 532800 Staff Development 1,965 1,470 662 1,470 1,800 532900 Telephone Expense 7,929 6,800 4,086 6,800 6,950 533000 Travel/Meetings - - - - - 533200 Utilities - Electrical 58,383 62,000 39,418 62,000 62, 000 533400 Utilities - Water & Sewer 5,551 23,400 3,037 23,400 17,500 533450 Utilities - Trash 1,750 1,850 1,414 1,850 5,500 Total Purchased Services 134,218 158,345 91,061 160,640 151,825

533350 GC Security 1,818 2,000 1,332 2,000 2,100 550600 Cash Over / Short (1,208) - (1,132) - (1,200) 551200 GC Food 31,892 22,660 24,416 22,660 31,684 551300 GC Bar 43,650 38,497 38,711 38,497 47,819 551400 GC Pro Shop 52,866 42,692 43,790 42,692 57,226 551500 Prepackaged Food & Beverage 19,574 19,050 12,469 19,050 19,103 551700 Depreciation Expense 104,967 - - - - 552200 Credit Card Charges 9 - 24 22 35 552600 Insurance-CIRSA 5,714 6,379 11,194 11,194 12,503 552700 Insurance-Other - - - - - 553000 Leases & Rentals 39,575 38,000 32,372 39,492 66,588 553050 Cart Leases 47,886 47,886 23,943 47,886 64,789 570300 Bank Charge 28,344 25,000 19,781 25,000 26,000 582XXX Interest Expense 160,475 - - - - Total Fixed Costs 535,562 242,164 206,898 248,493 326,647

575000 Capital Outlay - - 45,712 27,500 -

227 FUND EXPENDITURES SUMMARY GOLF ENTERPRISE FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

Total Capital Outlay - - 45,712 27,500 -

Restricted Reserves 600-6890-590900 Res 98-035 Emergency Reserve - 118,229 82,749 123,170 134,068 600-6890-590400 To Fund Balance Reserve (2,413,500) (2,372,312) (2,325,738) (2,529,103) (2,445,217) Total Reserves (2,413,500) (2,254,083) (2,242,989) (2,405,933) (2,311,149)

Gross City Cost (1,019,049) (1,071,794) (1,415,500) (1,174,234) (970,470)

BUDGET SUMMARY 1 Personnel 597,596 666,980 386,857 669,930 740,907 2 Supplies 127,075 114,800 96,962 125,136 121,300 3 Purchased Services 134,218 158,345 91,061 160,640 151,825 4 Fixed Costs 535,562 242,164 206,898 248,493 326,647 5 Capital Outlay - - 45,712 27,500 - 7 Reserves (2,413,500) (2,254,083) (2,242,989) (2,405,933) (2,311,149) Gross City Cost (1,019,049) (1,071,794) (1,415,500) (1,174,234) (970,470)

228 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Golf - Pro Shop/Restaurant

BUDGET TITLE & NUMBER: 600-6800

Both the pro shop and restaurant are located in the golf course club house. The pro shop is where customers come to pay to play golf and get any golfing supplies that they might need. The restaurant is to DEPARTMENT DESCRIPTION: provide golfers and community members a place to get something to eat, relax, and socialize with other customers or community members. The City took over management of the Golf Course in 2015.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 292,567 322,559 324,559 364,025 Supplies 15,924 18,500 26,326 22,500 Purchased Services 84,095 83,575 84,630 84,375 Fixed Costs 208,992 172,285 173,799 223,576 Gross City Cost 601,577 596,919 609,314 694,476 Revenue 322,338 292,828 294,261 369,144 Net City cost 279,239 304,091 315,053 325,332 Budgeted Positions 6.86 7.7 7.7 7.74

The following budget amounts have changed more than 10% from 2019: Sales Tax Service Fee, Room Rentals, Sales - Pro-Shop, Sales - Food, Sales - Alcoholic Beverages, Golf Club Rental, Interest Earned, Salaries & Wages, FICA, Medicare, Workers Compensation, Unemployment Insurance, Life & AD&D Insurance Premiums, Contractual Services, Dues & Subscriptions, Equipment <$5,000, Marketing & Promotions, SUMMARY OF CHANGES: Recruitment, Repairs & Maintenance - Carts, Repairs & Maintenance - Grounds, Staff Development, Utilities - Trash, Cost of Goods - Food, Cost of Goods - Liquor, Cost of Goods - Pro Shop, Leases & Rentals - Golf Carts. The following accounts had nothing budgeted in 2019: Misc Revenue ($1,200), Cash Over/Short (-$1,200), Finance Charges ($35), Leases & Rentals - Equipment.

To increase emphasis on customer service with the goal of creating more repeat customers. In addition, to improve training to provide a OBJECTIVES: higher level customer service experience at the golf course. Finally, to promote tournament sales to outside organizations in order to drive revenues during off peak times.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Rounds Played 26,144 27,172 28,721 Cost Per Round Played $ 10.68 $ 11.59 $ 11.33 Per Capita Cost (City Support) $ 35.67 $ 40.24 $ 41.55

Finance Recommendation: Approve as requested.

Council Action:

229 PRO SHOP/RESTAURANT GOLF ENTERPRISE FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

349600 Golf Club Rental 2,555 2,500 2,565 2,500 3,000 349400 Sales - Pro Shop 77,643 68,858 65,998 68,858 92,300 349450 Sales - Food 63,001 49,261 46,272 49,261 68,879 349460 Sales - Alcoholic Beverage 141,626 132,748 112,542 132,748 163,609 349455 Prepackaged Food & Beverage 34,422 38,101 24,665 38,101 38,206 Total Pro Shop 319,247 291,468 252,042 291,468 365,994

361600 Interest Earned 357 160 274 409 350 380000 Misc Revenue 1,405 - 20,844 1,184 1,200 311202 Sales Tax Service Fee 729 600 463 600 800 347050 Room Rental 600 600 - 600 800 Total Course Operations 3,091 1,360 21,581 2,793 3,150

Total Revenue 322,338 292,828 273,623 294,261 369,144

REVENUE SUMMARY Charges for Services 2,555 2,500 2,565 2,500 3,000 Sales of Merchandise 316,692 288,968 249,477 288,968 362,994 Other 2,734 1,200 21,307 2,384 2,800 Interest Income 357 160 274 409 350 Total Revenue 322,338 292,828 273,623 294,261 369,144

230 PRO SHOP/RESTAURANT GOLF ENTERPRISE FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 236,053 266,622 173,203 266,622 303,220 511050 Overtime 4,385 - 2,089 2,000 4,500 511100 FICA 16,723 16,534 12,227 16,534 19,081 511150 Medicare 3,911 3,869 2,861 3,869 4,465 511200 Worker's Comp 6,487 11,594 6,634 11,594 6,833 512100 Unemployment Insurance 809 802 592 802 928 512200 Health Insurance 14,410 13,746 11,858 13,746 15,018 512300 Dental Insurance 2,001 1,710 998 1,710 1,797 512400 Vision Insurance 347 260 151 260 272 512500 Life & AD&D Insurance 553 684 315 684 540 512550 Retirement 6,367 6,238 4,272 6,238 6,855 512850 Long Term Disability Insurance 522 500 304 500 516 Total Personnel 292,567 322,559 215,506 324,559 364,025

520100 General Supplies 13,710 16,000 14,604 16,000 16,000 533100 Uniforms 265 1,500 1,186 1,500 1,500 531050 Equipment <$5000 1,949 1,000 8,826 8,826 5,000 Total Supplies 15,924 18,500 24,615 26,326 22,500

570300 Bank Charges 28,344 25,000 19,781 25,000 26,000 553500 Miscellaneous Expense 165 - 0 - - 530600 Contract Services 11,295 13,000 11,691 13,000 15,000 530800 Dues & Subscriptions 1,786 4,000 200 4,000 2,000 531100 Fees / Permits / License 1,088 1,000 927 1,000 1,100 533200 Utilities - Electrical 13,687 13,000 7,751 13,000 13,000 533400 Utilities - Water & Sewer 2,057 2,400 1,786 2,400 2,500 533450 Utilities - Trash 1,122 1,200 939 1,200 4,500 532900 Telephone Expense 7,211 6,200 3,673 6,200 6,200 531800 Postage 454 575 323 575 575 531300 Marketing & Promotions 4,746 3,000 709 3,000 2,500 520400 Chemical & Fertilizer - - 780 430 - 532300 Recruitment 440 300 1,557 925 1,200 532500 Repair & Maintenance 3,807 5,000 1,605 5,000 5,000 532600 Repair & Maint - Building & Grounds 1,382 1,500 - 1,500 - 532400 Repair & Maint - Equipment 1,788 2,000 1,134 2,000 2,000 532450 GC Repair & Maint - Cart 3,383 4,200 1,061 4,200 2,000 533000 Travel/Meetings - - - - - 532800 Staff Development 1,340 1,200 415 1,200 800 Total Purchased Services 84,095 83,575 54,332 84,630 84,375

533350 GC Security 1,348 1,500 1,000 1,500 1,600 551200 GC Food 31,892 22,660 24,416 22,660 31,684 551300 GC Bar 43,650 38,497 38,711 38,497 47,819 551400 GC Pro Shop 52,866 42,692 43,790 42,692 57,226 551500 Prepackaged Food & Beverage 19,574 19,050 12,469 19,050 19,103 551700 Depreciation Expense 10,649 - - - - 552200 Finance Charges 10 - 24 22 35 553000 Leases Rentals 2,324 - 1,695 1,492 2,520 553050 Cart Leases 47,886 47,886 23,943 47,886 64,789 550600 Cash Over / Short (1,208) - (1,132) - (1,200) Total Fixed Costs 208,992 172,285 144,915 173,799 223,576 231 PRO SHOP/RESTAURANT GOLF ENTERPRISE FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

Gross City Cost 601,577 596,919 457,580 609,314 694,476

BUDGET SUMMARY Personnel 292,567 322,559 215,506 324,559 364,025 Supplies 15,924 18,500 24,615 26,326 22,500 Purchased Services 84,095 83,575 54,332 84,630 84,375 Fixed Costs 208,992 172,285 144,915 173,799 223,576 Gross City Cost 601,577 596,919 457,580 609,314 694,476

232 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Golf - Operations

BUDGET TITLE & NUMBER: 600-6850

DEPARTMENT DESCRIPTION: To maintain the clubhouse and grounds of the golf course.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Personnel Services 296,318 343,971 344,921 376,432 Supplies 14,961 13,300 13,313 15,300 Purchased Services 174,659 182,770 186,507 176,950 Fixed Costs 37,719 38,500 38,500 64,568 Gross City Cost 523,656 578,541 610,741 633,250 Revenue 892,330 893,564 906,005 1,026,319 Net City cost (368,674) (315,023) (295,264) (393,069) Budgeted Positions 5.73 6.71 6.71 7.3

The following budget amounts have changed more than 10% from 2019: Green Fees, Cart Rentals, Range Fees, Salaries & Wages, FICA, Medicare, Unemployment Insurance, Health Insurance Expense, Life & AD&D Insurance Premiums, Retirement 4%, Seed/Sod/Trees, Sand/Soil, SUMMARY OF CHANGES: Irrigation Supplies, Equipment <$5,000, Recruitment, Repairs & Maintenance - Carts, Repairs & Maintenance - Facility, Repairs & Maintenance - Grounds, Staff Development, Telephone, Utilities - Water & Sewer, Utilities - Trash, Leases & Rentals - Equipment.

To improve efficiency of the irrigation system and increase the overall OBJECTIVES: playability of the golf course.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures/Round Played 26,144 27,172 28,721 Cost per Rounds Played $ (14.10) $ (10.87) $ (13.69) Per Capita Cost (city support) $ (47.09) $ (37.71) $ (50.21)

Finance Recommendation: Approve as requested.

Council Action:

233 GOLF COURSE OPERATIONS GOLF ENTERPRISE FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

349500 Green Fees 589,724 599,309 472,439 599,309 688,039 349550 Cart Rentals 262,695 257,087 186,383 257,087 290,678 349650 Range Fees 35,493 34,168 34,860 34,168 44,402 349700 Tournament Sales - - 11,537 9,103 - 349800 Golf Lessons 2,450 - 4,030 3,210 - 349950 Youth/Junior Programs 1,968 3,000 3,128 3,128 3,200 Total Course Operations 892,330 893,564 712,377 906,005 1,026,319

REVENUE SUMMARY Charges for Services 892,330 893,564 712,377 906,005 1,026,319 Total Revenue 892,330 893,564 712,377 906,005 1,026,319

234 GOLF COURSE OPERATIONS GOLF ENTERPRISE FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 239,049 282,269 163,856 282,269 313,454 511050 Overtime 1,884 - 1,035 950 1,000 511100 FICA 14,334 17,504 10,013 17,504 19,499 511150 Medicare 3,352 4,098 2,342 4,098 4,563 512100 Unemployment Insurance 692 850 484 850 947 512200 Health Insurance 27,418 29,606 13,748 29,606 26,471 512300 Dental Insurance 1,909 1,638 932 1,638 1,785 512400 Vision Insurance 260 147 85 147 153 512500 Life & AD&D Insurance 808 730 426 730 576 512550 Retirement 6,176 6,599 4,375 6,599 7,424 512850 Long Term Disability Insurance 436 530 320 530 560 Total Personnel 296,318 343,971 197,615 344,921 376,432

520100 General Supplies 8,863 11,000 10,330 11,000 11,000 533100 Uniforms 604 1,300 - 1,300 1,300 531050 Equipment <$5000 5,494 1,000 1,013 1,013 3,000 Total Supplies 14,961 13,300 11,344 13,313 15,300

533200 Utilities - Electrical 44,696 49,000 31,667 49,000 49,000 533400 Utilities - Water & Sewer 3,494 21,000 1,250 21,000 15,000 533450 Utilities - Trash 628 650 474 650 1,000 532900 Telephone Expense 718 600 413 600 750 520800 Fuel & Oil 22,611 24,000 11,892 24,000 24,000 520700 Irrigation Supplies 23,030 15,000 9,710 15,000 12,000 520600 Sand / Soil 6,313 5,000 5,785 5,136 6,000 520500 Seed / Sod / Trees 3,971 4,000 5,931 5,931 6,500 520400 Chemical & Fertilizer 40,265 35,000 26,906 35,000 35,000 530600 Misc Contract Services 1,185 - 1,243 1,088 2,000 530800 Dues & Subscriptions - 500 330 500 500 532300 Recruitment 218 250 988 832 1,200 532700 Repair & Maint - Vehicle 1,111 1,000 131 1,000 1,000 532600 Repair & Maint - Building & Grounds 1,777 2,000 263 2,000 1,000 532450 Repair & Maint - Cart 74 1,000 144 1,000 2,000 532400 Repair & Maint - Equipment 21,979 20,000 20,026 20,000 18,000 532500 Repair & Maint - Facilities 1,963 3,500 113 3,500 1,000 532800 Staff Development 625 270 248 270 1,000 Total Purchased Services 174,659 182,770 117,512 186,507 176,950

533350 GC Security 469 500 331 500 500 553000 Leases Rentals 37,250 38,000 30,677 38,000 64,068 Total Fixed Costs 37,719 38,500 31,008 38,500 64,568

575000 Capital Outlay - - - - - 575000 Pumps & Equipment 27,500 27,500 Total Capital Outlay - - 27,500 27,500 -

Gross City Cost 523,656 578,541 384,978 610,741 633,250

235 GOLF COURSE OPERATIONS GOLF ENTERPRISE FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

BUDGET SUMMARY Personnel 296,318 343,971 197,615 344,921 376,432 Supplies 14,961 13,300 11,344 13,313 15,300 Purchased Services 174,659 182,770 117,512 186,507 176,950 Fixed Costs 37,719 38,500 31,008 38,500 64,568 Capital Outlay - - 27,500 27,500 - Gross City Cost 523,656 578,541 384,978 610,741 633,250

236 Budget Unit Summary

AGENCY/DEPARTMENT NAME: Golf - Non Operations

BUDGET TITLE & NUMBER: 600-6890

DEPARTMENT DESCRIPTION: Oversight of the golf course to ensure good overall financial health.

Actual Budgeted Projected Requested Resources Last Year Current Year Current Year Next Year Purchased Services 691 450 450 450 Fixed Cost 260,506 6,379 6,379 12,503 Gross City Cost 261,197 6,829 6,829 12,953 Net City Cost 261,197 6,829 (32,171) (27,047) Budgeted Positions 0 0 0 0

The only budget amount changed by more than 10% from 2019 is SUMMARY OF CHANGES: Insurance - CIRSA Premiums. Enhancement Assessment had no budgeted amount in 2019 and has $40,000 budgeted in 2020.

To manage the golf course so that maximum profit may be obtained to OBJECTIVES: pay off the bond holders.

PERFORMANCE MEASURES

2018 2019 2020 Actual Estimated Projected Efficiency Measures

Per Capita Cost (city support) $ 33.36 $ (4.11) $ (3.45)

Finance Recommendation: Approve as requested.

Council Action:

237 ADMINISTRATIVE GOLF ENTERPRISE FUND REVENUE DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

390900 Res 98-035 Emergency Reserve - 114,143 - - 123,808 390400 Unappropriated Reserves (2,233,718) (2,372,329) (2,413,500) (2,413,500) (2,536,120) Total Course Operations (2,233,718) (2,258,186) (2,401,500) (2,374,500) (2,372,312)

Other - - 12,000 39,000 40,000 Beginning Reserves (2,233,718) (2,258,186) (2,413,500) (2,413,500) (2,412,312) Total Revenue (2,233,718) (2,258,186) (2,401,500) (2,374,500) (2,372,312)

238 ADMINISTRATIVE GOLF ENTERPRISE FUND BUDGET DETAIL

2018 2019 YTD 2019 2020 Actual Amended 8/31/2019 Projected Requested Account Description Budget Year End Budget

511000 Salaries & Wages 7,165 - (23,489) - - 511100 FICA 444 - (1,456) - - 511150 Medicare 104 - (341) - - 512100 Unemployment Insurance 22 - (70) - - 512550 Retirement 287 - (940) - - Total Personnel 8,021 - (26,296) - -

512900 Employee Assistance Program 691 450 33 450 450 531100 Fees/permits/licenses - - - - - TOTAL PURCHASED SERVICES 691 450 33 450 450

552600 Insurance-CIRSA 5,714 6,379 11,194 6,379 12,503 552700 Insurance - Other - - - - - 552200 Finance Charges (1) - - - - 551700 Depreciation Expense 94,318 - - - - 582100 Interest 1996A1 15,938 - - - - 582200 Interest 1996B 26,812 - - - - 582300 Interest 1996A 117,725 - - - - Total Fixed Costs 260,506 6,379 11,194 6,379 12,503

590900 Res 98-035 Emergency Reserve - 118,229 82,749 123,808 134,068 590400 To Fund Balance Reserve (2,413,500) (2,372,312) (2,325,738) (2,536,120) (2,451,596) Total Reserves (2,413,500) (2,254,083) (2,242,989) (2,412,312) ( 2,317,528)

Gross City Cost (2,144,283) (2,247,254) (2,258,059) (2,405,483) (2,304,575)

BUDGET SUMMARY Personnel 8,021 - (26,296) - - Purchased Services 691 450 33 450 450 Fixed Costs 260,506 6,379 11,194 6,379 12,503 Reserves (2,413,500) (2,254,083) (2,242,989) (2,412,312) (2,317,528) Gross City Cost (2,144,283) (2,247,254) (2,258,059) (2,405,483) (2,304,575)

239 CAPITAL IMPROVEMENT PROGRAM

This section of the budget illustrates the six-year plan for capital improvements. It includes all capital projects regardless of the fund that the costs for the project are budgeted in.

DEVELOPMENT OF THE SIX-YEAR CAPITAL IMPROVEMENTS PROGRAM

Although relatively simple in theory, the development of a six-year capital program is often complex in practice for several reasons. First, many of the benefits of a capital project or expenditure are often of an intangible nature and are not readily quantifiable. Second, their value is common or social, involving the whole municipality. Finally, their value is not easily ascertainable in monetary terms. The factor of common value and the lack of quantifiable benefits are the very reasons many such projects or activities are assumed by the public sector.

The City of Fort Lupton’s Six Year Capital Improvements Program consists of a comprehensive listing of carefully selected and coordinated capital improvements which have been identified as necessary to accomplish the City’s long-range goals and policies; balanced against realistic revenue projections. The development of the six-year plan is an annual process that includes identification of needed projects through public solicitation and council and staff input, development of appropriate financing mechanisms, recommendations from the City Administrator and staff and evaluation and final approval from Council.

IMPACT ON THE OPERATING BUDGET

During the development of the six-year plan, an evaluation of how capital expenditure decisions will affect annual operations and the City’s operating budget must be considered. Such an evaluation for annual, recurrent expenditures for planned improvements and equipment is generally not that difficult as the appropriations for such recurrent expenditures generally represent a relatively consistent proportion or percentage of the City’s annual operating budget and is financed on a “pay as you go” basis out of annual operating funds.

However, the impact of large, non-recurrent capital expenditures on the City’s annual operating budget is more difficult, as such expenditures generally require additional funding over and above the fiscal capacity of the City’s annual operating budget. Therefore, careful scrutiny of such non- recurrent expenditures is critical to the financial health and stability of the City for the following reasons:

1. Due to their relatively larger cost and longer life, capital expenditures for long- range public improvements may have to be financed on a “pay as you use” basis through the issuance of long-term debt that coincides with the projected life of the improvement.

2. Such capital expenditures, therefore, may require a consistent application of effort and funds over a span of years.

3. The political and economic impacts of investments in long-range capital improvements extend far into the future.

4. Decisions to invest in long-range capital improvements are often irreversible except at considerable financial and managerial costs to the City.

240

5. Such capital investment decisions may significantly alter or influence the City’s ability to grow and prosper.

As a result of these considerations, the City has analyzed the projects included in this six-year plan and determined that the impact on the City’s operating budget is minimal for most projects. In developing the individual proposals, each project was evaluated to determine its financial impact on the City’s operating budget. Obviously, if the City built a new facility, there would be a corresponding increase in utilities, janitorial services, repairs and maintenance, etc., although they may be offset by other savings if it were a replacement facility.

2020-2025 SIX YEAR CAPITAL IMPROVEMENTS PROGRAM

The Six Year Capital Improvements Program for 2020 through 2025 represents projects in Internal Technology, Miscellaneous, Police, Streets, Facilities, Parks, Planning, Street Sales Tax Fund, Community Center, Cemetery, Library, Water Lines, Non-Potable Water Lines, Water Treatment Plant, Sewer Lines, Waste Water Treatment Plant, Storm Drainage and Recreation Center. Although not all proposed projects could be funded, the key to the Six Year Program lies in the fact that the plan is realistically balanced in all years through anticipated tax income, general operating revenues, impact fees, grants and contributions.

241 CITY OF FORT LUPTON SUMMARY OF SIX YEAR CAPITAL IMPROVEMENTS PROGRAM

Department/ Current Six Year Program Description 2019 2020 2021 2022 2023 2024 2025 Future TOTAL

GENERAL FUND (100) IT DEPARTMENT (1500): Domain Upgrade 10,000 10,000 Exchange Upgrade 15,000 15,000 Netword Equipment 30,000 30,000 Storage Solution 35,000 35,000 AVI Council Chambers 70,000 70,000 Backup System 93,000 93,000 Netword Equipment 35,000 35,000 PCI Compliance 35,000 35,000 Security Infrastructure Upgrade 12,000 12,000 Micrososft Office Licensing 40,000 40,000 Patch Management 15,000 15,000 Cameras 15,000 15,000 VW Electric Bus for IT 50,000 50,000 183,000 192,000 30,000 50,000 - - - - 455,000 MISCELLANEOUS DEPARTMENT (1800): Misc Projects 500,000 500,000 1,000,000 Land for New City Hall 1,050,000 1,050,000 Administration Vehicle 25,000 25,000 New City Hall Design & Architecture 50,000 50,000 Work for New City Hall 300,000 300,000 Laserfische 5,000 5,000 7,000 17,000 Recodification - Phase I 10,000 12,700 20,000 42,700 Financial Report Writer Software 25,000 25,000 1,550,000 915,000 17,700 27, 000 - - - - 2,509,700

242 CITY OF FORT LUPTON SUMMARY OF SIX YEAR CAPITAL IMPROVEMENTS PROGRAM

Department/ Current Six Year Program Description 2019 2020 2021 2022 2023 2024 2025 Future TOTAL

COMMUNITY POLICING (2100): 4 Patrol Vehicles & Equipment 211,076 240,000 451,076 N. Evidence Room Ventilation 6,000 6,000 Records/Breakroom Renovation 10,000 10,000 Software 5,800 5,800 227,076 245,800 ------472,876 PUBLIC WORKS STREETS (3100): CR 12 from S. Denver to CR 29 1,050,000 1,050,000 Dump Truck w/ Plow (CMAQ) 95,000 95,000 Streetscape 50,000 50,000 2 3/4 Ton Pickups 107,448 107,448 Paving WCR 12 45,356 45,356 Sweeper Parts / Repairs 10,000 10,000 Tractor/loader w/ mower 120,000 120,000 Message Board 12,000 12,000 Hydraulic Tamper for Backhoe 8,000 8,000 Road Grader 220,000 220,000 Walk Behind Concrete Saw 8,500 8,500 New Street Sweeper 300,000 300,000 Dump Truck 220,000 220,000 1,347,804 378,500 220,000 - - 300,000 - - 2,246,304 FACILITIES (3300): City Hall Front Entrances 100,000 100,000 City Hall/PD Parking Lot Light Poles 3,000 3,000 N. Railroad Park Sidewalk/Pave Lot 90,000 90,000 Pearson Park Lights & Poles Repl. 200,000 200,000

243 CITY OF FORT LUPTON SUMMARY OF SIX YEAR CAPITAL IMPROVEMENTS PROGRAM

Department/ Current Six Year Program Description 2019 2020 2021 2022 2023 2024 2025 Future TOTAL

Zero Turn Mower 15,000 15,000 Playground 90,000 90,000 City Hall Security Barriers 50,000 50,000 498,000 50,000 ------548,000 PARKS DEPARTMENT (3500): Attachments for Ventrac Tractor 12,000 12,000 Koshio Park Playground & Shelter 250,000 250,000 Electrical Outlets at Community Park 15,000 15,000 Pearson Park Lights & Poles Repl. 400,000 400,000 - 677,000 ------677,000 PLANNING DEPARTMENT (4100): Code Enforcement Vehicle Replacement 30,000 30,000 GIS Printer 15,000 15,000 Design Guidelines 100,000 100,000 GPS Unit 8,000 8,000 - 30,000 115,000 8,000 - - - - 153,000

TOTAL GENERAL FUND 3,805,880 2,488,300 382,700 85,000 - 300,000 - - 7,061,880

SPECIAL REVENUE FUNDS:

CONTINGENCY FUND (105) Potential Expenditures if Needed 828,885 1,008,770 1,837,655 TOTAL CONTINGENCY FUND 828,885 1,008,770 ------1,837,655

244 CITY OF FORT LUPTON SUMMARY OF SIX YEAR CAPITAL IMPROVEMENTS PROGRAM

Department/ Current Six Year Program Description 2019 2020 2021 2022 2023 2024 2025 Future TOTAL

STREET SALES TAX FUND (200) 6th St. from Denver to RR ROW 175,000 175,000 7th St. from Hoover to McKinley 190,000 190,000 Bike Trail (Twombly to Library) 120,000 120,000 Greenwood Ct. 140,000 140,000 Misc Curb/Gutter/Sidewalk Projects 50,000 50,000 Curb/Gutter/Sidewalks Repairs 50,000 50,000 50,000 50,000 50,000 50,000 50,000 350,000 Crack SealSlurry Coat 120,000 120,000 120,000 120,000 120,000 120,000 120,000 840,000 9th Street 170,000 170,000 Pave College Avenue 410,000 410,000 Pave CR 29 (Cr 8 to CR 6) 1,100,000 1,100,000 Harrison Ave (4th St to 1st St) 570,000 570,000 Hickory Street 220,000 220,000 CR 8 (US 85 to S Denver Ave) 600,000 600,000 14th St (US 85 west to bridge) 600,000 600,000 5th St Grand-Fulton 375,000 375,000 Kahill Reconstruction 600,000 600,000 3rd St Fulton-McKinley 600,000 600,000 CR 8 US85-West 900,000 900,000 CR 25 Resurface 900,000 900,000 Lupton Meadows pit Contribution (400,000) (400,000) Montview 250,000 250,000 Lone Pine 150,000 150,000 Main Street 450,000 450,000 14th Street 450,000 450,000 TOTAL STREET SALES TAX FUND 675,000 3,240,000 1,745,000 1,670,000 920,000 1,220,000 170,000 170,000 9,810,000

245 CITY OF FORT LUPTON SUMMARY OF SIX YEAR CAPITAL IMPROVEMENTS PROGRAM

Department/ Current Six Year Program Description 2019 2020 2021 2022 2023 2024 2025 Future TOTAL

WATER SALES TAX FUND (220) Windy Gap 122,556 147,067 269,623 NISP (in 553600) 1,537,500 1,537,500 TOTAL WATER SALES TAX FUND 122,556 1,684,567 ------1,807,123

CULTURE, PARKS & RECREATION FUND (230) COMMUNITY CENTER (6000): Passenger Van 40,000 40,000 40,000 120,000 Fencing/Backstops at Pearson Park 20,000 20,000 Flags for Field of Honor 18,000 18,000 Pearson Park Infield 12,000 12,000 12,000 12,000 12,000 12,000 12,000 84,000 Security Camera System 20,000 20,000 Smart Baord 8,000 8,000 Tables & Chairs 7,500 7,500 7,500 7,500 7,500 7,500 7,500 52,500 Parking Lot Work 25,000 25,000 Replace Floor Multi Purpose 20,000 20,000 Community Center Parking Lot Repair 250,000 250,000 40,000 335,500 104,500 19,500 59,500 19,500 19,500 19,500 617,500 MUSEUM (6040): Museum Displays 5,000 5,000 5,000 ------5,000

TOTAL CPR FUND 45,000 335,500 104,500 19, 500 59,500 19,500 19,500 19,500 622,500

246 CITY OF FORT LUPTON SUMMARY OF SIX YEAR CAPITAL IMPROVEMENTS PROGRAM

Department/ Current Six Year Program Description 2019 2020 2021 2022 2023 2024 2025 Future TOTAL

CEMETERY AND PERPETUAL CARE FUND (350) Columbarium 47,500 75,000 122,500 Mower 20,000 20,000 Land Purchase 120,000 120,000 New Area Improvements 100,000 100,000 100,000 300,000 TOTAL CEMETERY FUND 47,500 140,000 100,000 100,000 100,000 - - 75,000 562,500

FORT LUPTON PUBLIC & SCHOOL LIBRARY FUND (810) Design & Consulting 1,200,000 1,200,000 General Contractor 4,430,875 4,430,875 Land 568,000 568,000 Land Improvements 100,000 100,000 New Library Building 7,360,000 240,000 7,600,000 Constructions Contracted Services 902,000 902,000 TOTAL LIBRARY FUND 6,298,875 8,262,000 240,000 - - - - - 14,800,875

ENTERPRISE FUNDS:

UTILITY FUND (400) WATER LINES (5000): CR 31 from 9th to 14th for Tri State 525,000 525,000 Misc Water Main Replacement 75,000 75,000 Valve Replacement 50,000 50,000 100,000 Water Main Replacement 75,000 75,000 75,000 75,000 75,000 75,000 75,000 525,000 Meter Read Upgrade 330,000 330,000 660,000

247 CITY OF FORT LUPTON SUMMARY OF SIX YEAR CAPITAL IMPROVEMENTS PROGRAM

Department/ Current Six Year Program Description 2019 2020 2021 2022 2023 2024 2025 Future TOTAL

- Elevated Storage Tank 2,500,000 2,500,000 CR16/14th Loop Denver Ave 484,000 484,000 S Denver Main CR8-S Fulton 782,000 782,000 650,000 455,000 405,000 75,000 2,575,000 559,000 857,000 75,000 5,651,000 NON-POTABLE WATER SYSTEM (5010): Well 26 Pump House 250,000 250,000 Pump House Rehabilitation 60,000 60,000 Coyote Creek F2 and F3 Irrigation Booster Pump 52,000 52,000 Well Inclusion 75,000 250,000 250,000 250,000 825,000 Zone Configuration In Town 150,000 150,000 150,000 150,000 150,000 150,000 900,000 - 362,000 225,000 400,000 150,000 400,000 150,000 400,000 2,087,000 WATER TREATMENT PLANT (5020): CFD Replacement 28,000 28,000 Lower Tank Seal 25,000 25,000 Membrane Replacements 425,000 425,000 Terminal Storage 75,000 75,000 TOC Analyzer 26,900 26,900 VFD Replacement 15,000 15,000 Algea Mitigation at Terminal Storage 50,000 50,000 Pump Station Repairs 100,000 100,000 SCADA Improvements 40,000 15,000 55,000 Tank Repairs 50,000 50,000 100,000 Tank Diving 50,000 50,000 100,000 Southern Supply Pipeline East Pump St 3,457,138 3,457,138 579,900 3,662,138 50,000 50,000 - - 65,000 50,000 4,457,038

248 CITY OF FORT LUPTON SUMMARY OF SIX YEAR CAPITAL IMPROVEMENTS PROGRAM

Department/ Current Six Year Program Description 2019 2020 2021 2022 2023 2024 2025 Future TOTAL

SEWER LINES (5130): Pipe Camera System 235,000 235,000 Misc Sewer Main Replacement 50,000 50,000 Vactor Truck Lease 123,025 123,025 Harrison Ave Sewer Line Replacement 250,000 250,000 Line Replacement 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Harrison Av-E Ally (South End) 190,000 190,000 Line Replacements 250,000 250,000 250,000 250,000 1,000,000 408,025 300,000 240,000 300,000 300,000 300,000 300,000 - 2,148,025

WASTEWATER TREATMENT PLANT (5140): North Lift Station Replacement 20,000 20,000 Small Crew Cab 4 Wheel Drive Vehicle 30,000 30,000 North Lift Pump Replacement 20,000 20,000 20,000 60,000 Plant Upgrade 1,500,000 13,000,000 7,000,000 1,000,000 22,500,000 SCADA Upgrades 20,000 20,000 Step Screen Rebuild 20,000 20,000 50,000 1,560,000 13,000,000 7,020,000 1,000,000 20,000 - - 22,650,000

TOTAL UTILITY FUND 1,687,925 6,339,138 13,920,000 7,845,000 4,025,000 1,279,000 1,372,000 525,000 36,993,063

STORM DRAINAGE FUND (450) 6th St. from Grand to Fulton 150,000 150,000 6th St. from Denver to RR ROW 60,000 60,000 7th St. from Hoover to McKinley 25,000 25,000

249 CITY OF FORT LUPTON SUMMARY OF SIX YEAR CAPITAL IMPROVEMENTS PROGRAM

Department/ Current Six Year Program Description 2019 2020 2021 2022 2023 2024 2025 Future TOTAL

9th St - Hoover to Park 190,000 190,000 Harrrison Street Drainage 230,000 230,000 Kahil/S Denver Outfall 310,000 310,000 5th St Grand-Fulton 100,000 100,000 Dexter/Fulton Relief Outfall 200,000 200,000 WCR 31/14th St Outfall 360,000 360,000 Storm Drain Improvements 200,000 200,000 200,000 250,000 850,000

TOTAL STORM DRAINAGE FUND 235,000 730,000 300,000 360,000 200,000 200,000 200,000 250,000 2,475,000

RECREATION CENTER FUND (500) A/C Unit 100,000 250,000 350,000 Cardio Equipment 30,000 60,000 15,000 30,000 35,000 35,000 35,000 35,000 275,000 Civic Ready Software Conversion 15,000 15,000 Repair Parking Lots 70,000 70,000 Pool Party Room Flooring 12,000 12,000 Slide Stairwell 77,000 150,000 227,000 Virginia Graeme Act Compliance 629 629 Carpet 18,000 18,000 36,000 Astro Bright Pool Renovation 70,000 70,000 Gym Curtain 15,000 15,000 Volleyball Standards 50,000 50,000 TOTAL RECREATION CENTER FUND 304,629 460,000 103,000 45,000 53,000 85,000 35,000 35,000 1,120,629

TOTAL CAPITAL PROJECTS 14,051,250 24,688, 275 16,895,200 10,124,500 5,357,500 3,103,500 1,796,500 1,074,500 77,091,225

250 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / IT Travis Aksamitowski

Capital Project: AVI System in Council Chambers

Complete Applicable to Project: Yes No If Yes, give brief explanation The current AVI system in Council Chambers is not ideal and at times just does not New Equipment Purchase X work. Upgrading the system would be beneficial to all departments that utilize the room. Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Our current AVI system is out of date and needs to be upgraded to have more efficient use. Many departments in the City utilize this room such as Council meetings, department head meetings, planning, Court, and Public Safety for multiple reasons. In many cases the humans sitting in the back cannot hear what is being said as the microphones are not always working, visual effects (projector, TV's, camera locations) are not conducive. Would like to bring in an AVI specialists that could assist with the correct setup for types of use with the input of departments so that all input is taken. With this we would like to start having the council meetings broadcasted online, allowing City Clerk to allow meetings to be online thru website, adding additional equipment such as TV's for better viewing for those sitting on the south side of the room and better presentation ability for when potential businesses or residents come in and present.

Estimated Cost of the Project: $70,000

Other Information Project Priority: Yes No If Yes give brief explanation This is the main meeting room at the City Hall and needs to be updated with all Urgent x departments in mind, input from all departments should be given. It is the only meeting room that can accommodate a large number of people and the current Necessary setup is a low cost solution that does not always work. We need to look into getting back in to todays technology needs. Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

251 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / IT Travis Aksamitowski

Capital Project: Network Equipment

Complete Applicable to Project: Yes No If Yes, give brief explanation Monies used for network equipment that need to be replaced within the network New Equipment Purchase X environment. Or purchased in addition what is currently in place such as switches, servers, firewalls, etc. Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Network equipment rarely shuts down causing equipment to potentially fail such as the hard drive(s) or fans. Although we do our best to keep these devices under warranty at all times there are times that the equipment has been replaced with different models and therefore require the purchase of a new device.

Estimated Cost of the Project: $35,000

Other Information Project Priority: Yes No If Yes give brief explanation Keeping network devices up to date and functioning is crucial for our staff and Urgent X Citizens, without the equipment (backbone) of our network we would be insufficient with our duties as a City Necessary X

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

252 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / IT Travis Aksamitowski

Capital Project: PCI Compliance

Complete Applicable to Project: Yes No If Yes, give brief explanation With the Tyler Technology system in place and data that is on the system, we need New Equipment Purchase X to get PCI/DSS in place to protect our data.

Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Tyler Technologies software(s) has PCI/DSS data and need to be protected per PCI/DSS both internally and externally. The same is true where credit cards are accepted. The City of Fort Lupton would be hiring out a specialists in this field to assist with the protection of our data.

Estimated Cost of the Project: $35,000

Other Information Project Priority: Yes No If Yes give brief explanation This is crucial to staff and citizens of Fort Lupton. Urgent x

Necessary

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

253 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / IT Travis Aksamitowski

Capital Project: Security Infrastructure Upgrade

Complete Applicable to Project: Yes No If Yes, give brief explanation This will be to upgrade the security of our network and work environment with a New Equipment Purchase x focus mostly on MFA (Two Factor Authentication).

Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description As cyber attacks grow we need to attempt to stay ahead of the game and Two Factor Authentication is an extra layer of security for our network and users to get logged onto the City provided IT equipment such as, workstations and mobile devices. This system could be application based or hardware based. An application based system can include downloading apps on phones providing the user a secondary PIN to enter to proceed to log onto the network. The hardware based would be a physical appliance (on premise) with a one time cost, this would include the token keys that would be assigned to each staff member with an account to the system. This token key would change PIN numbers every 30 seconds for additional security

Estimated Cost of the Project: $12,000

Other Information Project Priority: Yes No If Yes give brief explanation MFA will help protect attempts at account takeover within the environment. Urgent X

Necessary

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

254 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / IT Travis Aksamitowski

Capital Project: Microsoft Office Licensing

Complete Applicable to Project: Yes No If Yes, give brief explanation Licensing for 2019 Office Professional Plus licenses. New Equipment Purchase X

Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description To be used for the purchase of Microsoft Office 2019 Professional Plus to keep in compliance with Microsoft licensing terms.

Estimated Cost of the Project: $40,000

Other Information Project Priority: Yes No If Yes give brief explanation The licensing is to be owned by the City of Fort Lupton and so can be used as long Urgent x as the City of Fort Lupton needs it.

Necessary

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

255 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Miscellaneous Chris Cross or Roy Vestal

Capital Project: Misc. Community Enhancement Projects

Complete Applicable to Project: Yes No If Yes, give brief explanation TBD with Council's approval New Equipment Purchase x

Replacement Equipment x

Building Improvements x

Land Improvements x

Equipment Less than $5,000. x

Complete Project Description Items such as sidewalks, streets, parks, etc. deemed to improve capital outlay in the City will have a funding source in order to work on improving the visual and functional aspects around the City.

Estimated Cost of the Project: $500,000

Other Information Project Priority: Yes No If Yes give brief explanation

Urgent

Necessary

Desirable x

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

256 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Miscellaneous Chris Cross and Claud Hanes

Capital Project: Administration Vehicle

Complete Applicable to Project: Yes No If Yes, give brief explanation Additional Admin Car to support Staff with meetings and Trainings New Equipment Purchase x

Replacement Equipment x

Building Improvements x

Land Improvements x

Equipment Less than $5,000. x

Complete Project Description The City Hall staff is finding the need and use of the Administrative car in higher and higher demand. This addition would allow staff to utilize the vehicle for out of town meetings and trainings along with other in city activities.

Estimated Cost of the Project: $25,000

Other Information Project Priority: Yes No If Yes give brief explanation Multiple staff are going in multiple directions to keep trained and with meetings. This Urgent x tool assists in getting the needed staff around.

Necessary x

Desirable x

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

257 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Miscellaneous Chris Cross and Claud Hanes

Capital Project: Design and Architecture Work for New City Hall

Complete Applicable to Project: Yes No If Yes, give brief explanation This would be to get Initial Concept and designs for the building of a new city hall New Equipment Purchase x

Replacement Equipment x

Building Improvements x

Land Improvements x

Equipment Less than $5,000. x

Complete Project Description The City recently acquired 15 acres and this property is set up to be the potential future city hall site. This work will help to gather information, site plan concepts and building concepts to help get costs to proceed with the next phase of construction.

Estimated Cost of the Project: $50,000

Other Information Project Priority: Yes No If Yes give brief explanation Staff is working on top of each other at this point and only a few more options exist Urgent x to add work space in the basement. This step is the long term solution to providing a High Performing Government for both staff and the citizens. Necessary x

Desirable x

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

258 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Miscellaneous Chris Cross and Claud Hanes

Capital Project: Work for New City Hall

Complete Applicable to Project: Yes No If Yes, give brief explanation This would be the next step from the information gathered in design. New Equipment Purchase x

Replacement Equipment x

Building Improvements x

Land Improvements x

Equipment Less than $5,000. x

Complete Project Description The City recently acquired 15 acres and this property is set up to be the potential future city hall site. This work keep the information gathered from the design phase to engineering and preconstruction activities.

Estimated Cost of the Project: $300,000

Other Information Project Priority: Yes No If Yes give brief explanation Staff is working on top of each other at this point and only a few more options exist Urgent x to add work space in the basement. This step is the long term solution to providing a High Performing Government for both staff and the citizens. Necessary x

Desirable x

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jul-20 Est. Completion Date: Dec-20

259 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Miscellaneous Mari Peña

Capital Project: Laserfiche License and Maintenance

Complete Applicable to Project: Yes No If Yes, give brief explanation Currently we have 3 license for Laserfiche. We are looking to get 2 more licenses New Equipment Purchase x plus continued maintenance.

Replacement Equipment x

Building Improvements x

Land Improvements x

Equipment Less than $5,000. x

Complete Project Description Lasefiche is currently the City's scanning of documents. The scanning of documents provides us with easy and quick access to documents without having to leave our desk. The current license are for the City Clerk, the City Planner and Planning Technician. Additional licenses would allow for Public Works to scan documents like easements and right of ways; and provide the Finance Department with access to documents like contracts.

Estimated Cost of the Project: $5,000

Other Information Project Priority: Yes No If Yes give brief explanation Continued license allow for easier, quick access to documents. The training and Urgent x access would allow for documents to be scanned by the various departments.

Necessary x

Desirable x

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

260 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Legislative Mari Peña

Capital Project: Recodification - Phase I

Complete Applicable to Project: Yes No If Yes, give brief explanation N/A New Equipment Purchase x

Replacement Equipment x

Building Improvements x

Land Improvements x

Equipment Less than $5,000. x

Complete Project Description The Fort Lupton Municipal Code recodification is necessary to maintain compliance with state statutes. The review will include comparison between the content in the code book and the state statutes. Municode, our current provider of the code book, can do a recodification in phases. The recodification Phase I would include legal review of the Code of Ordinances, excluding Chapter 19, and a conference with Municode's attorney to answer any questions which may arise from the proposed updates. Phase II will be scheduled for the next fiscal year 2021 and will include replacement of municipal code books.

Estimated Cost of the Project: $10,000

Other Information Project Priority: Yes No If Yes give brief explanation The Fort Lupton Municipal Code has had updates by ordinances but not a full review Urgent x and many codes are old and in violation of state statutes. It would be tough for staff alone to do a full review. Necessary x

Desirable x

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

The additional operating costs include the City Attorney time in a conference call with Anticipated Additional Operating Costs: $2,700.00 municode attorney and review of the changes. Approximately 20 hours.

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

261 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Miscellaneous Leann Perino

Capital Project: Financial Report Writer Software

Complete Applicable to Project: Yes No If Yes, give brief explanation Financial Report Writer Software New Equipment Purchase x

Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Purchase software to interface with the Incode database to help create the comprehensive annual financial report (CAFR). Currently the schedules for the CAFR are created using an Excel workbook containing 56 spreadsheets that link to one another. The software once set up and properly maintained should make the process of creating the CAFR less time consuming.

Estimated Cost of the Project: $25,000

Other Information Project Priority: Yes No If Yes give brief explanation The purchase will help save time with the creation of the CAFR Schedules. Urgent

Necessary

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $3,630.00 Annual support cost

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: May-20

262 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Police John Fryar

Capital Project: Police Patrol Vehicles

Complete Applicable to Project: Yes No If Yes, give brief explanation This is the periodic and scheduled replacement of patrol vehicles. New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description This pays for the purchase of four (4) patrol vehicles and equipment plus installation of that equipment. The long-term plan had scheduled three (3) for replacement in 2020 however the existing equipment is 5-7 years old and routinely needed extensive repairs. This amount also provides the opportunity to re-look at Chevrolet Tahoes as an option.

Estimated Cost of the Project: $240,000

Other Information Project Priority: Yes No If Yes give brief explanation This request is urgent because the majority of the existing fleet is 5-7 years old and Urgent X routinely requiring extensive repairs.

Necessary

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-19

263 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Police John Fryar

Capital Project: Investigative Forensic Software for Cell Phone and Computer Data Retrieval

Complete Applicable to Project: Yes No If Yes, give brief explanation

New Equipment Purchase X

Replacement Equipment x

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Purchase and training of a Forensic software and hardware to collect and extract digital evidence from cell phones and computers. It also has analysis capabilities to focus the searches for data needed to solve cases.

Estimated Cost of the Project: $5,800

Other Information Project Priority: Yes No If Yes give brief explanation Almost 50% of our significant cases have electronics involved or can provide Urgent evidence and analysis. Today, we have to travel to Greeley or Denver and wait to get access to those available through CBI. It also requires outside training and Necessary X therefore is difficult to get multiple officers qualified to do the data retrieval.

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

After the 1st year for annual licensing and Anticipated Additional Operating Costs: $1,700.00 service contract.

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

264 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 100-3100 / Public Works Street Roy Vestal

Capital Project: Street Sweeper Repair/Parts

Complete Applicable to Project: Yes No If Yes, give brief explanation Repair parts (chain and broom mechanisms) for our existing Street Sweeper. New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description PW staff can repair the existing street sweeper and delay the purchase of a new machine. The truck is in good condition. Previous adjustments and chain modifications have left no further adjustment capability to keep the sweeping mechanism functional.

Estimated Cost of the Project: $10,000

Other Information Project Priority: Yes No If Yes give brief explanation Sweeper can be repaired with new parts and extend the expected life of the existing Urgent X sweeper to delay purchase of new machine at least 5 years.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Mar-20

265 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 100-3100 / Public Works Street Roy Vestal

Capital Project: Tractor/loader w/ mower

Complete Applicable to Project: Yes No If Yes, give brief explanation Replace existing tractor mower New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description

Estimated Cost of the Project: $120,000

Other Information Project Priority: Yes No If Yes give brief explanation Existing tractor is a 1198 New Holland tractor pulling a John Deere mower. The Urgent X tractor parts are become difficult to acquire and numerous break downs are occurring. The mower attachment is also becoming difficult to maintain operational. Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Aug-20

266 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 100-3100 / Public Works Street Roy Vestal

Capital Project: Electronic Sign Refurbish

Complete Applicable to Project: Yes No If Yes, give brief explanation Refurbish electronic message board New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Company will replace batteries, paint trailer carriage and refurbish/replace electronics.

Estimated Cost of the Project: $12,000

Other Information Project Priority: Yes No If Yes give brief explanation This is a third of the cost of a brand new message board. All three of our current Urgent X message boards are non operational.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Mar-20

267 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 100-3100 / Public Works Street Roy Vestal

Capital Project: Hydraulic Tamper for Backhoe

Complete Applicable to Project: Yes No If Yes, give brief explanation Acquire tamper attachment for backhoe. New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description

Estimated Cost of the Project: $8,000

Other Information Project Priority: Yes No If Yes give brief explanation Tamping attachment will provide tool for PW crews to compact excavated trenches Urgent X in an efficient manner.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Feb-20 Est. Completion Date: Feb-20

268 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 100-3100 / Public Works Street Roy Vestal

Capital Project: Road Grader

Complete Applicable to Project: Yes No If Yes, give brief explanation Replace road grader New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description

Estimated Cost of the Project: $220,000

Other Information Project Priority: Yes No If Yes give brief explanation Existing grader is a 2001 machine purchased used from the county approximately 10 Urgent X years ago. It is having multiple hydraulic and mechanical issues.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Feb-20 Est. Completion Date: Feb-20

269 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 100-3100 / Public Works Street Roy Vestal

Capital Project: Walk Behind Concrete Saw

Complete Applicable to Project: Yes No If Yes, give brief explanation Acquire new Walk Behind Concrete Saw New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description

Estimated Cost of the Project: $8,500

Other Information Project Priority: Yes No If Yes give brief explanation PW Crews currently use a hand saw to cut road pavements for repair. Large areas Urgent X are difficult to cut in an even manner using these tools.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Feb-20 Est. Completion Date: Feb-20

270 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Facilities Christopher Nelson

Capital Project: City Hall Security Barriers

Complete Applicable to Project: Yes No If Yes, give brief explanation To install security barriers in the form of service windows for city hall to include the New Equipment Purchase X finance department and main city hall customer service counter. To re-arrange the receptionist counter and to make ADA accessible. Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description This project would include closing the current access to the finance department and replacing with a service station window creating a safe and secure barrier between staff and the community. To also install a service station window and enclose the city hall bull pen area from the public area. placing a secure door to the current swing door entrance near the vault. Additionally, re-arranging the receptionist counter and including a secure door to the employee area behind the receptionist. To also make the receptionist counter ADA accessible in accordance with ADA requirements. These modifications would provide greater security to staff by creating a safe barrier while still allowing business to be conducted as well as allowing any shelter in place or lockdown if needed.

Estimated Cost of the Project: $50,000

Other Information Project Priority: Yes No If Yes give brief explanation These modifications would provide greater security to staff by creating a safe barrier Urgent x while still allowing business to be conducted as well as allowing any shelter in place or lockdown if needed. Necessary x

Desirable x

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

271 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Parks Brian Oswalt

Capital Project: Attachments for Ventrac 4500 Tractor

Complete Applicable to Project: Yes No If Yes, give brief explanation These will be new attachments for our Ventrac 4500 tractor. One will be for snow New Equipment Purchase Yes removal and the other will be a cab that attaches to tractor for protection against debris and cold weather. Replacement Equipment Yes

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description This purchase is for the Ventrac tractor. We are requesting the purchase of two attachments. The first attachment is a V blade plow for snow removal. We will be able to do most of our snow removal with this attachment in less time than we have in the past. We have a broom attachment that only works in light snow conditions. The V plow will allow us to remove heavier snow a lot more efficiently. The other attachment is a cab that will be placed over the seat of the tractor to protect the operator from debris and cold weather. We do a lot of weed mowing in the city that causes a lot of dust and debris to be thrown. This will also be helpful in the winter months when we are out removing snow in the cold for long periods of time.

Estimated Cost of the Project: $12,000

Other Information Project Priority: Yes No If Yes give brief explanation These attachments will be necessary to our department due to the fact that the Urgent machine that we use for these types of tasks has a lot of mechanical problems and will most likely go to auction at some point. It will also allow us to get a lot more use Necessary yes out of the Ventrac than we have in the past.

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

272 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Parks Brian Oswalt

Capital Project: Koshio Park Playground Structures & Shelter

Complete Applicable to Project: Yes No If Yes, give brief explanation The Parks department is looking to replace the playground structures and shelter at New Equipment Purchase Koshio Park.

Replacement Equipment

Building Improvements

Land Improvements Yes

Equipment Less than $5,000.

Complete Project Description This project would be involving the improvement of Koshio Park. The plan is to replace the playground equipment and swing set. This project would also include removing the wood chips and replace with a rubber impact surface of both areas. The shelter that is in place now would be replaced with a new structure and the existing concrete would stay. This park is used quite a bit on a daily basis and also holds various events with the city. An updated structure in this location would be a great addition to the city for people to enjoy for many years to come.

Estimated Cost of the Project: $250,000

Other Information Project Priority: Yes No If Yes give brief explanation This park is a main focal point of the city which also holds events throughout the Urgent year. It would be great for the community to update this park and have all new structures installed for everyone to enjoy. Necessary

Desirable Yes

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

273 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Parks Chris Cross / Monty Schuman

Capital Project: Electrical Outlets at Community Park

Complete Applicable to Project: Yes No If Yes, give brief explanation This would be adding outlets to key places in the park to help provide special event New Equipment Purchase support.

Replacement Equipment

Building Improvements

Land Improvements x

Equipment Less than $5,000.

Complete Project Description With more events and use of the Community park at the recreation center happening, the logistical need to provide power to areas has increased. This park upgrade would expand services.

Estimated Cost of the Project: $15,000

Other Information Project Priority: Yes No If Yes give brief explanation Can get by with generators and extension cords but would help clean up trip hazards Urgent during event times.

Necessary

Desirable x

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

274 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Parks Chris Cross / Monty Schuman

Capital Project: Pearson Park Light Pole Replacement

Complete Applicable to Project: Yes No If Yes, give brief explanation Light and Pole replacement at the ball fields at Pearson Park. New Equipment Purchase

Replacement Equipment x

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description The light poles at Pearson Park are beginning to fail and need replacement. $400,000 is around half of what is needed to accomplish this but will allow options to be explored for company payment programs with a large portion of the cost. This is year 2 of the budgeting for this as we had $200,000 last year that did not get used for this exact addition reason.

Estimated Cost of the Project: $400,000

Other Information Project Priority: Yes No If Yes give brief explanation One pole did fall this year during a storm. Urgent x

Necessary

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

275 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Planning Todd Hodges

Capital Project: Code Enforcement Vehicle Replacement

Complete Applicable to Project: Yes No If Yes, give brief explanation replacement of code compliance van New Equipment Purchase

Replacement Equipment x

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description The existing code compliance van needs to be replaced with a newer vehicle that will better serve the position and add a travel option for out of town meetings. The current vehicle is old and is not good in inclement weather. The new vehicle would be set up with a laptop for more efficient field data entry.

Estimated Cost of the Project: $30,000

Other Information Project Priority: Yes No If Yes give brief explanation If not replaced the older vehicle will require updates and repair. Staff will not take Urgent the existing vehicle out of town due to weather and reliability.

Necessary x

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Should save in fuel and on-going Anticipated Additional Operating Savings/Revenues: maintenance costs.

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

276 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 200-3100 / PW Street Sales Tax Fund Roy Vestal

Capital Project: Curb/Gutter/Sidewalks Repairs

Complete Applicable to Project: Yes No If Yes, give brief explanation Repair / replace broken concrete New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description

Estimated Cost of the Project: $50,000

Other Information Project Priority: Yes No If Yes give brief explanation

Urgent X

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Aug-20

277 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 200-3100 / PW Street Sales Tax Fund Roy Vestal

Capital Project: Crack Seal/Slurry Coat Repairs

Complete Applicable to Project: Yes No If Yes, give brief explanation Repair deficient asphalt street surfaces New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description

Estimated Cost of the Project: $120,000

Other Information Project Priority: Yes No If Yes give brief explanation

Urgent X

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Oct-20

278 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 200-3100 / PW Street Sales Tax Fund Roy Vestal

Capital Project: 9th Street Project

Complete Applicable to Project: Yes No If Yes, give brief explanation Replace roadway College Ave to Fire Station improvements. New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Interim roadway section (2 lanes w/ 5' shoulders. Portions will be done in conjunction with Cottonwood Greens Development.

Estimated Cost of the Project: $170,000

Other Information Project Priority: Yes No If Yes give brief explanation Existing surface is in bad shape and drainage issues exist. Urgent X

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Oct-20

279 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 200-3100 / PW Street Sales Tax Fund Roy Vestal

Capital Project: Pave College Avenue

Complete Applicable to Project: Yes No If Yes, give brief explanation Pave roadway from Coyote Creek Drive north to 9th Street. New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Interim roadway section (2 lanes w/ 5' shoulders.

Estimated Cost of the Project: $410,000

Other Information Project Priority: Yes No If Yes give brief explanation gravel road with increasing traffic Urgent X

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Oct-20

280 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 200-3100 / PW Street Sales Tax Fund Roy Vestal

Capital Project: Pave CR 29 (Cr 8 to CR 6)

Complete Applicable to Project: Yes No If Yes, give brief explanation Pave roadway from CR 8 to CR 6. New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Interim roadway section (2 lanes w/ 5' shoulders.

Estimated Cost of the Project: $1,100,000

Other Information Project Priority: Yes No If Yes give brief explanation gravel road with increasing traffic. Oil field traffic makes use of the roadway causing Urgent X dust and drainage issues.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Oct-20

281 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 200-3100 / PW Street Sales Tax Fund Roy Vestal

Capital Project: Harrison Ave (4th St to 1st St)

Complete Applicable to Project: Yes No If Yes, give brief explanation Rehabilitate street section to incorporate better drainage, wider sidewalks New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description

Estimated Cost of the Project: $570,000

Other Information Project Priority: Yes No If Yes give brief explanation Sidewalks are narrow and narrow width. Drainage issues have plagued this area for Urgent X many years

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Oct-20

282 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 200-3100 / PW Street Sales Tax Fund Roy Vestal

Capital Project: Hickory Street

Complete Applicable to Project: Yes No If Yes, give brief explanation Rehabilitate street section to incorporate better drainage, wider sidewalks New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description

Estimated Cost of the Project: $220,000

Other Information Project Priority: Yes No If Yes give brief explanation Sidewalks are narrow and narrow width. One of the worse graded street for Urgent X conditions report.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Oct-20

283 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 200-3100 / PW Street Sales Tax Fund Roy Vestal

Capital Project: CR 8 (US 85 to S Denver Ave)

Complete Applicable to Project: Yes No If Yes, give brief explanation Rehabilitate street section to incorporate better drainage, shoulders New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description

Estimated Cost of the Project: $600,000

Other Information Project Priority: Yes No If Yes give brief explanation Oil field traffic and gravel mining operation have decimated the existing asphalt Urgent X surface. Pot holes are becoming a major problem.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Oct-20

284 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Water Sales Tax Fund Leann Perino

Capital Project: NISP Interim Financing

Complete Applicable to Project: Yes No If Yes, give brief explanation Northern Colorado Water Conservancy District (NCWCD) is requesting $20,000,000 New Equipment Purchase X in interim financing from participants for the NISP project. The City's required participation amount is $1,537,500. Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Northern Colorado Water Conservancy District (NCWCD) is requesting $20,000,000 in interim financing from participants for the NISP project. They City's required participation amount is $1,537,500. The funds will be used to finish purchasing the land for the Glade Reservoir in Larimer County and to purchase the land for the Gaelton Reservoir in Weld County.

NCWCD is continuing the NISP Water Secure Program, purchasing farms with water rights in the Larimer Weld and Cache LePouder Ditch Companies. Interim financing will be used for this program as well.

Estimated Cost of the Project: $1,537,500

Other Information Project Priority: Yes No If Yes give brief explanation This is part of the NISP funding for 2020. The City will need to contribute Urgent $1,537,500 or participate in the line of credit loan NCWCD has arranged through BBVA Bank. Necessary X

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Sep-19 Est. Completion Date: Dec-20

285 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: CPR Fund / Community Center Monty Schuman

Capital Project: Fencing / Backstops at Pearson Park

Complete Applicable to Project: Yes No If Yes, give brief explanation Fence and backstop replacement need to be done on the inside of the ball park. New Equipment Purchase

Replacement Equipment x

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description The fencing along the infield at Pearson Park needs to be replaced. Curling of the fence and a few new poles need to be fixed and new material needs to be placed to insure the safety of the participants.

Estimated Cost of the Project: $20,000

Other Information Project Priority: Yes No If Yes give brief explanation The Backstop has been damages on the Red Field and the fence curling is Urgent important to get fixed.

Necessary x

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Mar. 20 Est. Completion Date: Apr-20

286 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: CPR / Community Center Monty Schuman

Capital Project: Flags Field of Honor

Complete Applicable to Project: Yes No If Yes, give brief explanation To purchase American Flags to establish a Field of Honor. New Equipment Purchase x

Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description The entire kit to establish a Field of Honor will cost $18,000 to obtain 1000 American Flags including flags, poles, and anchors. This program will also be a potential fund raiser for the senior program. Honor flags can be purchased with donations of $30.00 for individuals to honor citizens whom they want. Fields of flags would be divided into arm service areas, first responder area, and general area. This is a program requested by the senior committee which they have offered to help with.

Estimated Cost of the Project: $18,000

Other Information Project Priority: Yes No If Yes give brief explanation This program we feel will help bring a great sense of pride to Fort Lupton and be a Urgent great PR event for the city.

Necessary

Desirable x

Impact on Operating Budget: Dollar Amount Brief Explanation:

We feel that we should be able to recover at Anticipated Additional Operating Savings/Revenues: $9,000.00 least half of the cost of the event through donations.

Anticipated Additional Operating Costs:

TIMETABLE: Est. Start Date: Aug.-20 Est. Completion Date: Nov. 20

287 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: CPR Fund / Community Center Monty Schuman

Capital Project: Infield Improvements at Pearson Park

Complete Applicable to Project: Yes No If Yes, give brief explanation To add infield material and grade the infields at Pearson Park. To prevent puddling New Equipment Purchase and to make a safer play surface.

Replacement Equipment

Building Improvements

Land Improvements X

Equipment Less than $5,000.

Complete Project Description We have over the years improved the condition of the infields at Pearson Park. This is to keep building up the infields and needs to be done each year as we rotate each infield.

Estimated Cost of the Project: $12,000

Other Information Project Priority: Yes No If Yes give brief explanation This keeps the playing surface safe and playable as we rotate the fields each year. Urgent Each four years we will again do this field with material.

Necessary x

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Mar-20 Est. Completion Date: Apr-20

288 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: CPR Fund / Community Center Monty Schuman

Capital Project: Security Camera System

Complete Applicable to Project: Yes No If Yes, give brief explanation Our original camera system broke this past year and we would like to replace it with New Equipment Purchase a version like the one we have for the Recreation Center. It would be 16 Camera system. Replacement Equipment x

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description This system would help cover a large portion of the building and surrounding area. The old versions cameras were difficult to use and the clarity of the newer versions and much better. This would help us with security and also provide a great resource whenever a incident occurs.

Estimated Cost of the Project: $20,000

Other Information Project Priority: Yes No If Yes give brief explanation The camera system helps with control and provides information whenever incidents Urgent or accidents happen.

Necessary x

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Saving can occur when accidents happen to Anticipated Additional Operating Savings/Revenues: $0.00 assure that proper procedures were followed.

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Mar. 20 Est. Completion Date: Apr-20

289 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: CPR Fund / Community Center Monty Schuman

Capital Project: Smart Board

Complete Applicable to Project: Yes No If Yes, give brief explanation To purchase a Smart Board type of product for the Community Center Multi Purpose New Equipment Purchase x room.

Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description This purchase will continue to make the Rental rooms at the center more desirable. We have many business meetings in this area and feel that the more various types of technology we offer, the better our rental income will be.

Estimated Cost of the Project: $8,000

Other Information Project Priority: Yes No If Yes give brief explanation The will make the rental rooms more valuable. Urgent

Necessary

Desirable x

Impact on Operating Budget: Dollar Amount Brief Explanation:

We feel this will help with the marketing of Anticipated Additional Operating Savings/Revenues: $0.00 the facility.

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Mar. 20 Est. Completion Date: Apr-20

290 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: CPR Fund / Community Center Monty Schuman

Capital Project: Furniture, Chairs and Table Replacement

Complete Applicable to Project: Yes No If Yes, give brief explanation We replace with new equipment and furniture for the Community Center. New Equipment Purchase

Replacement Equipment X

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Each year we replace tables and chairs for the meeting rooms and the lounge areas. This is ongoing and keeps our rental area in good shape.

Estimated Cost of the Project: $7,500

Other Information Project Priority: Yes No If Yes give brief explanation It is necessary to keep the rental rooms in good condition. Urgent

Necessary X

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

It cold negatively affect our ability to make Anticipated Additional Operating Savings/Revenues: $0.00 our rooms rentable if tables and chairs are not in good order.

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Feb.2020 Est. Completion Date: Mar. 2020

291 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: CPR Fund / Community Center Chris Nelson and Monty Schuman

Capital Project: Parking Lot Repair at the Community Center

Complete Applicable to Project: Yes No If Yes, give brief explanation Parking Lot is showing its time wear and in need of repair. New Equipment Purchase

Replacement Equipment

Building Improvements

Land Improvements x

Equipment Less than $5,000.

Complete Project Description The repairs would be a continuation of the work not able to be done in 2019. The $70,000 amount budgeted for 2019 will be used to complete the project in 2020.

Estimated Cost of the Project: $250,000

Other Information Project Priority: Yes No If Yes give brief explanation Safety, visual appearance of City property, and up-keep Urgent

Necessary x

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

292 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Cemetery Fund Roy Vestal

Capital Project: Mower

Complete Applicable to Project: Yes No If Yes, give brief explanation Replace existing mower New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Existing mower is 1196 John Deere that spends more time being repaired than mowing. The replacement mower will be a vacuum pick up with tight operating parameters.

Estimated Cost of the Project: $20,000

Other Information Project Priority: Yes No If Yes give brief explanation The tight operations within the cemetery require a grass hopper to prevent grass Urgent X accumulation on headstones and tight turning capability to accommodate getting between stones and around obstacles. Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $2,000.00 Parts and labor for repairs

Anticipated Additional Operating Costs: $0.00 None

TIMETABLE: Est. Start Date: Apr-19 Est. Completion Date: May-19

293 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Cemetery Fund Roy Vestal

Capital Project: Land Purchase

Complete Applicable to Project: Yes No If Yes, give brief explanation Expansion of Cemetery Property New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Existing cemetery Lot is nearing capacity (410 remaining plots). 150' Land reservation to the east was provided with the King property.

Estimated Cost of the Project: $120,000

Other Information Project Priority: Yes No If Yes give brief explanation Annual burials has averaged approximately 50, leaving 8 years to purchase, develop Urgent X and improve a cemetery expansion.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

None initially, Improvement costs and Anticipated Additional Operating Costs: $200,000.00 ongoing maintenance operations after development.

TIMETABLE: Est. Start Date: Aug-20 Est. Completion Date: Dec-20

294 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Library Sarah Frank

Capital Project: New Library Building

Complete Applicable to Project: Yes No If Yes, give brief explanation Build new library facility including land purchase, improvements, construction and New Equipment Purchase contents.

Replacement Equipment

Building Improvements yes

Land Improvements yes

Equipment Less than $5,000.

Complete Project Description Land needs to be purchased, sewer, water and utilies added and the building constructed. The total project will be 8.5 million dollars by July 2021. This cost includes $5,770,000.000 for construction, $560,000.00 for design & engineering, $250,000.00 Permits & Fees, $500,000.00 Land, and $280,000.00 FF&E (an additional $240,000 will be in 2021 for FFE).

Estimated Cost of the Project: $7,360,000

Other Information Project Priority: Yes No If Yes give brief explanation It is essential to build a separate facility to to serve the public in order to Urgent appropriately serve both the public and the high school students. It will improve the security of high school students. Necessary yes

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Currently the library pays for utilities only during the summer. We will have to provide Anticipated Additional Operating Costs: $100,000.00 utilities year long at the new facility and obtain custodial services.

TIMETABLE: Est. Start Date: Jul-18 Est. Completion Date: Jul-21

295 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Library Sarah Frank

Capital Project: New Library Building Contracted Services

Complete Applicable to Project: Yes No If Yes, give brief explanation Build new library facility construction contracted services including the Owner's rep, New Equipment Purchase yes Commissioning agent, Soils Report, 3rd party testing and Owner's Contingency for the project. Replacement Equipment

Building Improvements yes

Land Improvements

Equipment Less than $5,000.

Complete Project Description The library needs to contract with an owner's representative, realtor and engineers to purchase land and build a new facility.

Estimated Cost of the Project: $902,000

Other Information Project Priority: Yes No If Yes give brief explanation It is essential to build a separate facility to serve the public in order to appropriately Urgent serve both the public and the high school students. It will improve the security of high school students. Necessary yes

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Currently the library pays for utilities only Anticipated Additional Operating Costs: $100,000.00 during the summer. We will have to provide utilities year long at the new facility.

TIMETABLE: Est. Start Date: Jul-18 Est. Completion Date: Jul-21

296 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 400-5000 PW Utility Water Lines Roy Vestal

Capital Project: Valve Replacement / Insert Add

Complete Applicable to Project: Yes No If Yes, give brief explanation Replace non operative valves and insert valves to lines to address control issues. New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Repair / replace or additional valves identified by valve exercise.

Estimated Cost of the Project: $50,000

Other Information Project Priority: Yes No If Yes give brief explanation The City water distribution system contains numerous non operational valves Urgent X identified by the valve exercise 2 year ago. Additional valves are required to enable line isolations. Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: May-20 Est. Completion Date: Aug-20

297 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 400-5000 / Public Works Utility Water Lines Roy Vestal

Capital Project: Water Main Replacement

Complete Applicable to Project: Yes No If Yes, give brief explanation Unplanned water main breaks requiring replacement New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Replacement of broken mains / fire hydrants / or valves

Estimated Cost of the Project: $75,000

Other Information Project Priority: Yes No If Yes give brief explanation Unplanned Urgent X

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $12,000.00 Utilities and maintenance of pump house

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: May-20

298 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 400-5000 / PW Utility Water Lines Roy Vestal

Capital Project: Meter Read Upgrade

Complete Applicable to Project: Yes No If Yes, give brief explanation Phase 2 of the meter / reader replacement project. Phase 2 will include a total of New Equipment Purchase X 1,050new meters and endpoint devices.

Replacement Equipment X

Building Improvements X

Land Improvements

Equipment Less than $5,000. X

Complete Project Description Phase 2 will include a total of 1,050new meters and endpoint devices. Replace remote read transmitters with cellular endpoint transmitters. Meter reading will be remotely read and customer access to data via online portal. System to be phased in over 3 years by replacing existing transmitters with new cellular technology. The existing network server has become difficult to repair due to parts unavailability. The new system will include on online portal that can be accessed by customers to view water usage rate. Increase cost from last year's projection due to need to replace all meters for newer technology.

Estimated Cost of the Project: $330,000

Other Information Project Priority: Yes No If Yes give brief explanation Meters are old and require testing. The reading device remote feature no longer Urgent X operates. This project brings the city meter operations a giant leap forward in technology and capabilities. Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

12 Man Days read Savings in in man days available for other Anticipated Additional Operating Savings/Revenues: 36 Man days shutoffs work tasks.

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Jan-20

299 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 400-5010 / PW Utility Non Potable Roy Vestal

Capital Project: Well 26 Pump House

Complete Applicable to Project: Yes No If Yes, give brief explanation Complete operational status of Well 25 (Kahil and S Denver Ave) New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Pump and house for Well 26 to return to operational status and connection to manifold system.

Estimated Cost of the Project: $250,000

Other Information Project Priority: Yes No If Yes give brief explanation Water court requirement to place wells in service. Require operational well for Urgent X replacement of Well 1 flows.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $36,000.00 Average cost per well operations.

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Aug-20

300 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 400-5010 / PW Utility Non Potable Roy Vestal

Capital Project: Pump House Rehabilitation (Design)

Complete Applicable to Project: Yes No If Yes, give brief explanation Reconfigure Tri State pump house at tank farm. Engineering design fees New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Pump house currently designed for support of Tri State operations only. Requires reconfiguration, pump replacement/upgrade to serve a pressure irrigation system for Olson's Greenhouse and Mountain Sky irrigation systems.

Estimated Cost of the Project: $60,000

Other Information Project Priority: Yes No If Yes give brief explanation Olson's Greenhouse is the current only paying customer on the well system. Urgent X Mountain Sky should be under construction this year. The irrigation system needs to be operational soon. Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $45,000.00 Utilities and maintenance of pump house

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Jul-20

301 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 400-5010 / PW Utility Non Potable Roy Vestal

Capital Project: Coyote Creek F2/F3 Irrigation Booster Pumps

Complete Applicable to Project: Yes No If Yes, give brief explanation Booster pump required for the irrigation system New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Manifold pressure is not adequate to provide irrigation flows for Coyote Creek Filing No. 2 and Filing No. 3 Phase 2 developments. Dual water systems installed.

Estimated Cost of the Project: $52,000

Other Information Project Priority: Yes No If Yes give brief explanation Century Communities installed dual water system for the Phase 2 development. Urgent X Need system operational by spring to provide for irrigation of landscaping.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $12,000.00 Utilities and maintenance of pump house

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: May-20

302 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Utility Fund / Water Tx Plant Jon Mays, OMI

Capital Project: Variable Frequency Drive Replacement

Complete Applicable to Project: Yes No If Yes, give brief explanation This project is to replace the Variable Frequency Drive (VFD) for a Feed Pump at New Equipment Purchase the Water Plant

Replacement Equipment X

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Feed Pump 1 has a defective VFD. The pump is operational but only at 100%. The existing VFD is no longer manufactured so a new brand of VFD is required. This will require some electrical work to use the new VFD.

Estimated Cost of the Project: $15,000

Other Information Project Priority: Yes No If Yes give brief explanation The VFD will need replacement at some point. Urgent

Necessary X

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Feb-20 Est. Completion Date: Jun-20

303 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Utility Fund / WTP Roy Vestal and Jon Mays, OMI

Capital Project: Algae Mitigation at Terminal Storage

Complete Applicable to Project: Yes No If Yes, give brief explanation This project is to add a pretreatment building and equipment in the building. New Equipment Purchase X

Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description The Project will add algae control to the terminal storage reservoir.

Estimated Cost of the Project: $50,000

Other Information Project Priority: Yes No If Yes give brief explanation The project will decrease the ague growth in the reservoir to delay implementation of Urgent the pre treatment process.

Necessary

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Apr-19 Est. Completion Date: May-20

304 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Utility Fund / Water Tx Plan Roy Vestal and Jon Mays, OMI

Capital Project: Pump Station Repairs

Complete Applicable to Project: Yes No If Yes, give brief explanation This project will entail purchase of a new pump and motor at the potable pump New Equipment Purchase X station and replacement of some of the plumbing for the station.

Replacement Equipment X

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description The potable pump station is nearing its daily pumping capacity. This station supplies all of the area around the Tank Farm. Many new homes have been added to the system. Plant staff are observing lower pressures during high use periods. The station has a smaller pump that would be upsized to match the other day pump. This will require a new Variable Frequency Drive (VFD) also. The project would also update the Pump Stations SCADA system to allow usage of all of the Fire Flow pumps also.

Estimated Cost of the Project: $100,000

Other Information Project Priority: Yes No If Yes give brief explanation The current pumps are nearing their capacity. This area is slated for additional Urgent X growth so pump station upgrades are needed.

Necessary

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Feb-20 Est. Completion Date: Jun-20

305 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Utility Fund / Water Tx Plant Jon Mays, OMI

Capital Project: SCADA Improvements

Complete Applicable to Project: Yes No If Yes, give brief explanation The SCADA infrastructure at the Water Plant is outdated. This project would update New Equipment Purchase X the Programmable Logic Controllers (PLC) and the SCADA Computer.

Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Two of the PLCs at the Water Plant are no longer replaceable. The input and output cards for those PLCs are also out of date. This project would replace all of the outmoded PLCs and the input and output cards that move data to and from the PLC. This project would also upgrade the SCADA computer and upgrade the programming of the computer.

Estimated Cost of the Project: $40,000

Other Information Project Priority: Yes No If Yes give brief explanation The PLCs in the Plant are outmoded and no longer in production. The old SCADA Urgent computer is Windows 7.

Necessary X

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Feb-19 Est. Completion Date: Jun-19

306 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Utility Fund / Water Treatment Leann Perino

Capital Project: Southern Supply Pipeline East Pump Station

Complete Applicable to Project: Yes No If Yes, give brief explanation We have received 18 months notice from Northern Colorado Water Conservancy New Equipment Purchase X District

Replacement Equipment

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Southern Water Supply Project (SWSP) has determined that a pump station on the east section of the line is necessary to increase capacity on the line. Fort Lupton, Fort Morgan and Hudson are the main beneficiaries of this project. The design phase will commence in 2018 with the City's share being $241,790. Construction will begin in 2019 with a cost to the City of $3,457,138. Tri-State will be responsible for 4% of the costs.

Estimated Cost of the Project: $3,457,138

Other Information Project Priority: Yes No If Yes give brief explanation

Urgent

Necessary X

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

307 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 400-5130 / Public Works Utility Fund Sewer Roy Vestal

Capital Project: Harrison Ave East alley Sewer Replacement (North End)

Complete Applicable to Project: Yes No If Yes, give brief explanation Replacement of trouble sewer main. New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description North end of alley on east side Harrison Ave (9th St south to 4th Street)

Estimated Cost of the Project: $250,000

Other Information Project Priority: Yes No If Yes give brief explanation Roots have been intruding into the clay sewer form many years. This project is Urgent X designed and ready to go.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Trouble spots receive 4 times per year jetting Anticipated Additional Operating Savings/Revenues: $20,000/year savings and root cutting. Estimated saving is back- up damage.

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Apr-20 Est. Completion Date: Jun-20

308 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 400-5130 / Public Works Utility Fund Sewer Roy Vestal

Capital Project: Line Replacement

Complete Applicable to Project: Yes No If Yes, give brief explanation Unidentified emergency sewer main replacement. New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Replacement of collapsed or damaged sewer main or manholes.

Estimated Cost of the Project: $50,000

Other Information Project Priority: Yes No If Yes give brief explanation Unplanned sewer replacement projects due to collapse. Urgent X

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Trouble spots receive 4 times per year jetting Anticipated Additional Operating Savings/Revenues: $20,000/year savings and root cutting. Estimated saving is back- up damage.

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

309 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Utility Fund / Wastewater Tx Plant Jon Mays, OMI

Capital Project: North Lift Station Pump Replacement

Complete Applicable to Project: Yes No If Yes, give brief explanation The North Lift Station Pumps have been in service many years. Pump Trends show New Equipment Purchase that one of the pumps is nearing its lifespan.

Replacement Equipment X

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Purchase replacement pump for the North Lift Station. OMI staff will install the pump.

Estimated Cost of the Project: $20,000

Other Information Project Priority: Yes No If Yes give brief explanation All pumps are currently in service. The pumps are old however, and pump trends Urgent show some downgraded pumping capacity.

Necessary

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Feb-19 Est. Completion Date: May-19

310 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Utility Fund / Wastewater Tx Plant Roy Vestal and Jon Mays, OMI

Capital Project: Wastewater Treatment Plant Upgrade

Complete Applicable to Project: Yes No If Yes, give brief explanation The Wastewater Plant is under a compliance schedule for improvements to the New Equipment Purchase plant. The dollars for 2020 are primarily engineering for designing the new plant and obtaining state approval. Replacement Equipment X

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description The Wastewater Plant is under a compliance schedule for improvements that has steps that must be accomplished every year until 2023. The improvements are going to entail construction of new wastewater facilities at the plant site. The costs for 2020 is primarily design and obtaining State approvals for the design.

Estimated Cost of the Project: $1,500,000

Other Information Project Priority: Yes No If Yes give brief explanation The State is mandating the improvements. Urgent

Necessary X

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-19 Est. Completion Date: Jan-23

311 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Utility Fund / Wastewater Tx Plant Jon Mays, OMI

Capital Project: Wastewater SCADA Upgrades

Complete Applicable to Project: Yes No If Yes, give brief explanation This project will require purchase of new Programmable Logic controllers (PLC) and New Equipment Purchase X a new SCADA Computer

Replacement Equipment X

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Replace out dated PLCs and the SCADA computer. The SCADA programming will be updated to improve security and function.

Estimated Cost of the Project: $20,000

Other Information Project Priority: Yes No If Yes give brief explanation The existing PLCs are no longer in production. They are becoming difficult to Urgent replace.

Necessary X

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

312 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Utility Fund / Wastewater Tx Plant Jon Mays, OMI

Capital Project: Step Screen Rebuild

Complete Applicable to Project: Yes No If Yes, give brief explanation This project will provide for parts and labor to rebuild the Huber Step Screen at the New Equipment Purchase Wastewater Plant

Replacement Equipment X

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description The Huber Company will rebuild the drive assembly and the mechanism to step up the wastewater solids in the influent. This project will provide for both repair parts and the labor from the factory mechanics to repair the unit.

Estimated Cost of the Project: $20,000

Other Information Project Priority: Yes No If Yes give brief explanation The Step Screen is an essential piece of equipment at the Wastewater Plant. There Urgent is no redundancy for the screen.

Necessary X

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Feb-20 Est. Completion Date: May-20

313 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 450-3200 / PW Storm Drainage Fund Roy Vestal

Capital Project: 9th St - Hoover to Park

Complete Applicable to Project: Yes No If Yes, give brief explanation Storm sewer and inlets are undersized. Drainage problem area New Equipment Purchase X

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Replace CMP pipe with RCP and install new inlets.

Estimated Cost of the Project: $190,000

Other Information Project Priority: Yes No If Yes give brief explanation Flooding problem area. Improvements during Hoover Street project upgraded inlets Urgent X and piping 2 years ago. The older pipes are smaller and need to be upgraded.

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Oct-20

314 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 450-3200 / PW Storm Drainage Fund Roy Vestal

Capital Project: Harrison Street Drainage

Complete Applicable to Project: Yes No If Yes, give brief explanation Install new storm sewers in area with drainage issues. In conjunction with street New Equipment Purchase X rehabilitation project.

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Install new storm sewer and inlets along Harrison Street to tie into existing storm sewer in Pacific at 4th St.

Estimated Cost of the Project: $230,000

Other Information Project Priority: Yes No If Yes give brief explanation Flooding problem area. Urgent X

Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Oct-20

315 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: 450-3200 / PW Storm Drainage Fund Roy Vestal

Capital Project: Kahil/S Denver Outfall

Complete Applicable to Project: Yes No If Yes, give brief explanation Install new storm sewers in area with drainage issues. In preparation for street New Equipment Purchase X rehabilitation project in 2021.

Replacement Equipment X

Building Improvements X

Land Improvements X

Equipment Less than $5,000. X

Complete Project Description Install new storm sewer and inlets along Kahil Street from S Denver to Lone Pine Park.

Estimated Cost of the Project: $310,000

Other Information Project Priority: Yes No If Yes give brief explanation Drainage problem area. No outfall exists at the bus barn east of S Denver Ave. CR Urgent X 12 road improvements project included drainage improvements that temporarily outfall to a retention pond. Necessary X

Desirable X

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jun-20 Est. Completion Date: Oct-20

316 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Recreation Center Chris Nelson and Monty Schuman

Capital Project: Recreation Center A/C Unit Replacement

Complete Applicable to Project: Yes No If Yes, give brief explanation The current A/C is towards the end of its life and this funding is to replace if it fails. New Equipment Purchase

Replacement Equipment x

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description Remove and replace large A/C unit for the Rec and Community Center. Could take up to 6 Months once ordered. Crane will be required to remove old and install new.

Estimated Cost of the Project: $250,000

Other Information Project Priority: Yes No If Yes give brief explanation

Urgent

Necessary x

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00 N/A

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Jan-20 Est. Completion Date: Dec-20

317 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Recreation Center Fund Monty Schuman

Capital Project: Circuit Training Equipment

Complete Applicable to Project: Yes No If Yes, give brief explanation Circuit Training Equipment to replace the 13 pieces New Equipment Purchase

Replacement Equipment x

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description This will replace the 13 stations of circuit training equipment that we have. We would like to replace it all at once to keep the continuity of the line intact. We should be able to recover 2 to 3 hundred dollars from the used equipment we have. This equipment is over 15 years old and parts have been discontinued for the past couple of years and we are running out of used parts to fix things when the go down.

Estimated Cost of the Project: $60,000

Other Information Project Priority: Yes No If Yes give brief explanation It is necessary to replace this equipment to be able to offer a quality fitness activity. Urgent

Necessary x

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation: It could begin to hurt us fincaially if the equipment continues to break down and Anticipated Additional Operating Savings/Revenues: $0.00 members become frustrated that they cannot be fixed.

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Mar-20 Est. Completion Date: May-20

318 CITY OF FORT LUPTON CAPITAL IMPROVEMENTS PROGRAM BUDGET REQUEST 2020

Fund/Department: Contact Person: Recreation Center Fund Monty Schuman

Capital Project: Stairs and Pillar Replacement with Decking

Complete Applicable to Project: Yes No If Yes, give brief explanation Replace stairs and deck along with column of water slide. New Equipment Purchase

Replacement Equipment x

Building Improvements

Land Improvements

Equipment Less than $5,000.

Complete Project Description This will replace the stairs and deck on the water slide. We had budgeted $77,000 in the 2019 budget for this project but after doing additional research feel it is in the best interest of the City to replace the columns as well. This project will allow us to completely redo the entire steel structure removing all of the rusting parts. It will also allow us to change out the fiberglass slide panels at a later date if needed. The fiberglass parts are not needed at this time and should last for additional 10 years.

Estimated Cost of the Project: $150,000

Other Information Project Priority: Yes No If Yes give brief explanation It is necessary to replace this equipment as the rusting of the unit continues and we Urgent want to prevent any kind of safety concerns.

Necessary x

Desirable

Impact on Operating Budget: Dollar Amount Brief Explanation:

It could impact our revenues if we have to Anticipated Additional Operating Savings/Revenues: $0.00 shut down the slide as it is a major draw to the facility.

Anticipated Additional Operating Costs: $0.00 N/A

TIMETABLE: Est. Start Date: Mar-20 Est. Completion Date: May-20

319 DEBT SERVICE

OVERVIEW

This section of the budget reflects existing long-term debt for all funds. By necessity, the actual debt service payments are budgeted in the appropriate fund; however this section is intended to give the reader a broad overview of the City’s maturity requirements and a physical description of each debt instrument, why it was issued, and its maturity. The City of Fort Lupton does not have any legal debt limits to meet.

For the most part, the City has chosen a “pay as you go” approach in acquiring capital equipment and constructing capital projects. Recently however, the City began to experience tighter fiscal constraints that will be heightened over the next several years due to higher debt service payments and new program initiatives. As a result, the City may utilize either other revenue or local improvement district bonds for certain street and drainage improvements over the next few years.

DEBT POLICY

The City adheres to the following policies regarding debt service:

• Confine long-term borrowing to a time period not to exceed the useful life of the equipment or project • Fully disclose information in financial reports and official statements • Restrict current activities to a point where all bond covenants will be met • Debt service will not exceed 15% of the operating expenditures for the enterprise funds • No capital expenditure for $100,000 or less will be financed

320 CITY OF FORT LUPTON SCHEDULE OF DEBT SERVICE - ALL FUNDS

OUTSTANDING PRINCIPAL

Debt Service Schedule - All Funds

Rec Center 3.96%

Water 96%

321 CITY OF FORT LUPTON Combined Debt Schedule 30 Year Amortization Schedule

1,800,000 1,700,000 1,600,000 1,500,000 1,400,000 1,300,000 1,200,000 1,100,000 Principal 1,000,000 Interest 900,000 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 -

322 DEBT SERVICE SCHEDULE COMBINED FUNDS

Utility - Water System Recreation Center Fund All Funds Total Total Total Year Principal Interest Payments Principal Interest Payments Principal Interest Payments

2020 424,999 1,521,746 1,946,745 435,000 48,475 483,475 859,999 1,570,221 2,430,220 2021 481,970 1,503,869 1,985,839 450,000 33,250 483,250 931,970 1,537,119 2,469,089 2022 568,721 1,485,018 2,053,739 500,000 17,500 517,500 1,068,721 1,502,518 2,571,239 2023 661,000 1,464,014 2,125,014 661,000 1,464,014 2,125,014 2024 763,178 1,439,347 2,202,525 763,178 1,439,347 2,202,525 2025 837,212 1,409,964 2,247,176 837,212 1,409,964 2,247,176 2026 896,232 1,378,712 2,274,944 896,232 1,378,712 2,274,944 2027 965,893 1,337,552 2,303,445 965,893 1,337,552 2,303,445 2028 1,030,700 1,293,494 2,324,194 1,030,700 1,293,494 2,324,194 2029 1,082,227 1,245,217 2,327,444 1,082,227 1,245,217 2,327,444 2030 1,133,996 1,194,949 2,328,945 1,133,996 1,194,949 2,328,945 2031 1,186,538 1,142,157 2,328,695 1,186,538 1,142,157 2,328,695 2032 1,239,528 1,087,168 2,326,695 1,239,528 1,087,168 2,326,695 2033 1,299,073 1,028,871 2,327,944 1,299,073 1,028,871 2,327,944 2034 1,359,168 968,026 2,327,194 1,359,168 968,026 2,327,194 2035 1,426,153 904,245 2,330,398 1,426,153 904,245 2,330,398 2036 1,490,753 836,476 2,327,229 1,490,753 836,476 2,327,229 2037 1,565,729 761,250 2,326,979 1,565,729 761,250 2,326,979 2038 1,605,200 682,412 2,287,612 1,605,200 682,412 2,287,612 2039 1,265,000 624,000 1,889,000 1,265,000 624,000 1,889,000 2040 1,315,000 573,400 1,888,400 1,315,000 573,400 1,888,400 2041 1,370,000 520,800 1,890,800 1,370,000 520,800 1,890,800 2042 1,425,000 466,000 1,891,000 1,425,000 466,000 1,891,000 2043 1,480,000 409,000 1,889,000 1,480,000 409,000 1,889,000 2044 1,555,000 335,000 1,890,000 1,555,000 335,000 1,890,000 2045 1,630,000 257,250 1,887,250 1,630,000 257,250 1,887,250 2046 1,715,000 175,750 1,890,750 1,715,000 175,750 1,890,750 2047 1,800,000 90,000 1,890,000 1,800,000 90,000 1,890,000

TOTAL 33,573,270 26,135,687 59,708,957 1,385,000 99,225 1,484,225 34,958,270 26,234,912 61,193,182

323 DEBT SERVICE SCHEDULE UTILITY FUND

2005 Water Revenue Bond Project (3.0%-4.375%) - 204-56115-628/204-56215-628 (Payments due 5-1/11-1)

April 1, 2005 - Colorado Water Resources & Power Development Authority Loan

$2,300,000.00 Loan to purchase 3 Units of Windy Gap Water. Principal payments due in increasing amounts from $80,000 in 2005 to $165,000 in 2025 and interest rates varying from 4.07% in 2005 to 4.62% in 2025. The loan is a special revenue obligation of the City payable from water rates, fees, and other charges from the use and operation of the system and from other funds of the system legally available after payment of operations and maintenance expenses of the system. This debt is serviced from the water system in the Utility Fund. The annual debt service schedule is as follows:

Year Principal Interest Payments Year Principal Interest Payments 2020 135,000 40,700 175,700 2023 150,000 21,969 171,969 2021 140,000 34,794 174,794 2024 160,000 15,031 175,031 2022 145,000 28,494 173,494 2025 165,000 7,631 172,631 895,000 148,619 1,043,619

180,000

160,000

140,000

120,000

100,000

80,000

60,000

40,000

20,000

-

Principal Interest

324 DEBT SERVICE SCHEDULE UTILITY FUND

1997 Water Loan (CWCB 2.0%) - 204-56117-628/204-56217-628 (Payments due 1-1):

January 1, 1997 - Colorado Conservation Loan

$4,396,456 Construction Loan from the State of Colorado through the Colorado Water Conservation Board representing the City's share of Carter Lake Pipeline Project. The forty year loan requires annual payments of $160,716 beginning January 1, 1997, with interest provided at 2.0%. This debt is serviced from the water system in the Utilities Fund. The annual debt is as follows:

Year Principal Interest Payments Year Principal Interest Payments 2020 117,496 43,220 160,716 2028 137,665 23,051 160,716 2021 119,846 40,870 160,716 2029 140,418 20,297 160,715 2022 122,243 38,473 160,716 2030 143,227 17,489 160,716 2023 124,688 36,028 160,716 2031 146,092 14,623 160,715 2024 127,181 33,534 160,715 2032 149,013 11,703 160,716 2025 129,725 30,991 160,716 2033 151,993 8,722 160,715 2026 132,319 28,396 160,715 2034 155,033 5,682 160,715 2027 134,966 25,750 160,716 2035 129,087 2,582 131,669 2,160,992 381,411 2,542,403

160,000

140,000

120,000

100,000

80,000

60,000

40,000

20,000

-

Principal Interest

325 DEBT SERVICE SCHEDULE UTILITY FUND

2017 Water System Revenue Refunding & Improvement Bonds (2%-5%) - (Payments due 5-1/11-1)

September 28, 2017 – System Revenue & Refunding Warrants – Series 2017

$25,195,000.00 Bond issue to purchase 10 Units of Windy Gap Water and refund the Bank of Colorado Loan for the construciton of the water treatment plant. Principal payments due in increasing amounts from $40,000 in 2021 to $1,800,000 in 2025 and interest rates varying from 2% in 2005 to 5% in 2025. The bond is a revenue obligation of the Utility Fund payable from water rates, fees, and other charges from the use and operation of the system and from other funds of the system legally available after maintenance expenses of the system. This debt is serviced from the water system in the Utility Fund. The annual debt service schedule is as follows:

Total Total Total Year Principal Interest Payment Year Principal Interest Payment Year Principal Interest Payment 2020 - 1,173,950 1,173,950 2029 670,000 1,060,350 1,730,350 2038 1,215,000 672,600 1,887,600 2021 40,000 1,173,950 1,213,950 2030 705,000 1,026,850 1,731,850 2039 1,265,000 624,000 1,889,000 2022 110,000 1,173,150 1,283,150 2031 740,000 991,600 1,731,600 2040 1,315,000 573,400 1,888,400 2023 185,000 1,170,950 1,355,950 2032 775,000 954,600 1,729,600 2041 1,370,000 520,800 1,890,800 2024 265,000 1,165,400 1,430,400 2033 815,000 915,850 1,730,850 2042 1,425,000 466,000 1,891,000 2025 320,000 1,157,450 1,477,450 2034 855,000 875,100 1,730,100 2043 1,480,000 409,000 1,889,000 2026 530,000 1,147,850 1,677,850 2035 930,000 832,350 1,762,350 2044 1,555,000 335,000 1,890,000 2027 585,000 1,121,350 1,706,350 2036 1,105,000 785,850 1,890,850 2045 1,630,000 257,250 1,887,250 2028 635,000 1,092,100 1,727,100 2037 1,160,000 730,600 1,890,600 2046 1,715,000 175,750 1,890,750 2047 1,800,000 90,000 1,890,000 25,195,000 22,673,100 47,868,100

1,900,000 1,800,000 1,700,000 1,600,000 1,500,000 1,400,000 1,300,000 1,200,000 1,100,000 1,000,000 900,000 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 -

Principal Interest

326 DEBT SERVICE SCHEDULE UTILITY FUND

2018 61% Water Terminal Reservoir Project Loan (3.95% - 6.45%) - (Payments due 15th of each month)

October 15, 2018 – 61% Water Terminal Storage Project with Tri-State

$5,500,000.00 loan to re-pay Tri-State for the Water Terminal Storage Project costs. The estimated monthly payment will be $40,704.29. It will change every 5 years. The interest rate will be fixed at 3.95% for the first five years. It will be changed at that time and then again after every 5 years. It is figured at the 5 Year FHLB advance rate + 1.85%. The rate change is capped at 1% per adjustment period with limits of 2.95% to 5.95%. The loan is a revenue obligation of the Utility Fund payable from water rates, fees, and other charges from the use and operation of the system and from other funds of the system legally available after maintenance expenses of the system. This debt is serviced from the water system in the Utility Fund. The annual debt service schedule is as follows:

Total Total Total Year Principal Interest Payment Year Principal Interest Payment Year Principal Interest Payment 2020 172,503 263,876 436,379 2027 245,927 190,452 436,379 2034 349,135 87,244 436,379 2021 182,124 254,255 436,379 2028 258,035 178,344 436,379 2035 367,066 69,313 436,379 2022 191,478 244,901 436,379 2029 271,809 164,570 436,379 2036 385,753 50,626 436,379 2023 201,312 235,067 436,379 2030 285,769 150,610 436,379 2037 405,729 30,650 436,379 2024 210,997 225,382 436,379 2031 300,446 135,933 436,379 2038 390,200 9,812 400,012 2025 222,487 213,892 436,379 2032 315,515 120,865 436,379 5,322,278 2,932,557 8,254,835 2026 233,913 202,466 436,379 2033 332,080 104,299 436,379

450,000

400,000

350,000

300,000

250,000

200,000

150,000

100,000

50,000

- 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038

Principal Interest

327 DEBIT SERVICE SCHEDULE - BONDS RECREATION CENTER FUND

2011 General Obligation Refunding Bonds (2.00%-3.50%) (Payments due 6-1/12-1):

October 19, 2011 – General Obligation Refunding Warrants – Series 2011

$4,930,000, General Obligation Warrants to construct a new Recreation Center (RC). Principal payments due in increasing amounts from $370,000 in 2011 to $500,000 in 2022 and interest rates varying from 2.00% to 3.50%. The bonds were re-financed in 2011 and a new amortization schedule was issued which lowered the debt service by $218,476.98. The warrants are a general obligation of the City payable from the general operating income of the City. The voters of the City approved a property tax mil levy increase sufficient to retire the warrants. The annual debt service schedule is as follows:

Total Year Principal Interest Payments 2020 435,000 48,475 483,475 2021 450,000 33,250 483,250 2022 500,000 17,500 517,500 1,385,000 99,225 1,484,225

500,000

450,000

400,000

350,000

300,000

Principal 250,000 Interest 200,000

150,000

100,000

50,000

-

328 DEBIT SERVICE SCHEDULE - BONDS GOLF FUND

At the recommendation of our auditors, we have classified all of these warrants as short term liabilities in our General Purpose Financial Statements due to the default status of the warrants. This is in accordance with GAAP.

1996A Revenue Anticipation Warrants (6.5.%-9.75%) - 231-56128-631/204-56228-631:

June 21, 1996 – Golf Course Revenue Anticipation Warrants – 1996A Senior Series.

$4,600,000, Golf Course Revenue Anticipation Warrants to construct an 18-hole, municipal golf course. The interest rate varies from 6.5% to 8.5%. The warrants are a special revenue obligation of the City payable from the net operating income of the Golf Course facilities and certain enhancement assessments imposed by the City on new industrial, commercial and residential construction and development projects within the City. This debt is serviced from the Golf Course Fund. A tender offer was made in 2015 and $3,115,000 of principal on A bonds were accepted. $1,385,000 is the remaining principal balance of A bonds.

1996A1 Revenue Anticipation Warrants (6.5.%-9.75%) - 231-56128-631/204-56228-631:

June 21, 1996 – Golf Course Revenue Anticipation Warrants – 1996A1.

$1,000,000, Golf Course Revenue Anticipation Warrants to construct an 18-hole, municipal golf course. The interest rate varies from 5.0% to 12.75%. The warrants are a special revenue obligation of the City payable from the net operating income of the Golf Course facilities and certain enhancement assessments imposed by the City on new industrial, commercial and residential construction and development projects within the City. This debt is serviced from the Golf Course Fund. A tender offer was made in 2015 and $875,000 of principal on A1 bonds were accepted. $125,000 is the remaining principal balance of A1 bonds.

1996B Revenue Anticipation Warrants (6.5.%-9.75%) - 231-56128-631/204-56228-631:

June 21, 1996 – Golf Course Revenue Anticipation Warrants – 1996B Subordinate Series.

$300,000, Golf Course Revenue Anticipation Warrants to construct an 18-hole, municipal golf course. The interest rate is provided at 9.75%. The warrants are a special revenue obligation of the City payable from the net operating income of the Golf Course facilities and certain enhancement assessments imposed by the City on new industrial, commercial and residential construction and development projects within the City. This debt is serviced from the Golf Course Fund. A tender offer was made in 2015 and $25,000 of principal on B bonds were accepted. $275,000 is the remaining principal balance of the B bonds. Unpaid Unpaid Matured Principal Interest Total 1996A 1,385,000 863,565 2,248,565 1996A1 125,000 652,412 777,412 1996B 275,000 528,475 803,475 1,785,000 2,044,452 3,829,452

2,250,000

2,000,000

1,750,000

1,500,000

1,250,000 Interest Principal 1,000,000

750,000

500,000

250,000

- 1996A 1996A1 1996B

329 LEASE-PURCHASE SUPPLEMENTAL SCHEDULE TO THE ADOPTED BUDGET (Pursuant to 29-1-103(3)(d), C.R.S.) Budget Year 2020

The Supplemental Schedule must present information separately for all lease-purchase agreements involving real property and all lease-purchase agreements for non-real property.

I. REAL PROPERTY LEASE-PURCHASE AGREEMENTS:

Description of Real Property Lease-Purchase(s): 2017 Model 2100 Plus Vactor Sewer Cleaner Serial #16-12V-16545 VIN #1FVAG3FE5HHJF2678 including Vanguard System

Date of Lease-Purchase Agreement(s): February 15, 2017 Year Amount Total amount to be expended for all Real Property Lease-Purchase Agreements in Budget Year: 2020 $127,276.86

Total maximum payment liability for all Real Property Lease Purchase Agreements over the entire terms of all such agreements, including all optional renewal terms: $397,276.86

II. ALL LEASE-PURCHASE AGREEMENTS NOT INVOLVING REAL PROPERTY:

Description of Lease-Purchase Agreement(s):

Date(s) of Lease-Purchase Agreement(s):

Year Amount Total amount to be expended for all Non-Real Property Lease Purchase Agreements in Budget Year:

Total maximum payment liability for all Non-Real Property Lease Purchase Agreements over the entire terms of all Such agreements, including all optional renewal terms:

Does the agreement include renewal options: Yes ____ No ____ If yes, describe:

330 CITY OF FORT LUPTON EMPLOYEE SUMMARY

BY EMPLOYMENT STATUS

2019 BUDGET - 118.96 2020 BUDGET - 122.69

Temp Temp Part- Part- Time Time

Full- Full-Time Time

BY CLASSIFICATION

2019 BUDGET - 118.96 2020 BUDGET - 122.69

Other0.0% Other0.0%

Public Safety 15.8% Public Safety 18.5%

Labor 25.8% Labor 24.8%

Tech 29.0% Tech 27.9%

Admin 9.7% Admin 9.7%

Super 8.7% Super 8.5%

Mgt 10.9% Mgt 10.6%

0.0% 20.0% 40.0% 0.0% 10.0% 20.0% 30.0%

331 CITY OF FORT LUPTON ALL FUNDS 2020 PERSONNEL DETAIL 2018 2019 2020 Position Position Budget Budget Budget Changes

TOTAL PERSONNEL BY FUND: General Fund 54.38 56.04 59.33 3.29 Cemetery & Perpetual Care Fund 1.00 1.00 1.00 - Fort Lupton Public & School Library 12.85 11.73 11.90 0.17 Culture, Parks & Recreation Fund 6.91 6.92 6.94 0.02 Recreation Center 18.85 19.96 20.08 0.12 Utility Enterprise Fund 8.65 8.65 8.15 (0.50) Storm Drainage Fund 0.25 0.25 0.25 - Golf Course Enterprise Fund 12.59 14.41 15.04 0.63 Total 115.48 118.96 122.69 3.73

TOTAL PERSONNEL BY DEPARTMENT: Administrative Services 2.00 2.00 2.00 - Legislative 0.15 0.15 - (0.15) f Court 2.10 1.85 1.85 - City Clerk 2.00 1.40 1.00 (0.40) a Human Resources 1.75 2.00 2.00 - City Administrator 2.00 2.00 2.00 - Finance 4.10 4.35 4.35 - Internal Technology 1.38 1.88 2.00 0.12 b Community Policing 17.00 18.00 22.00 4.00 c Community Service Officer 0.90 0.90 0.90 - Police Records 2.00 1.75 1.75 - Streets 4.25 4.25 4.25 - Facilities 2.56 2.69 2.41 (0.28) g Parks 5.88 5.88 5.88 - Community Development 3.75 4.38 4.38 - Engineering 1.25 1.25 1.25 - Code Enforcement 1.31 1.31 1.31 - Fort Lupton Public & School Library 12.85 11.73 11.90 0.17 d Community Center 4.17 4.65 4.68 0.03 g Senior Programs 1.00 1.00 1.00 - Athletics 0.83 0.50 0.49 (0.01) e Museum 0.91 0.77 0.77 - Cemetery 1.00 1.00 1.00 - Water Lines 3.25 3.25 2.75 (0.50) h Sewer Lines 4.50 4.50 4.50 - Utility Billing 0.90 0.90 0.90 - Storm Sewer 0.25 0.25 0.25 - Recreation Center 18.85 19.96 20.08 0.12 e, g Golf Course Pro Shop & Restaurant 6.86 7.70 7.74 0.04 e Golf Course Maintenance 5.73 6.71 7.30 0.59 e, g Total 115.48 118.96 122.69 3.73

TOTAL PERSONNEL BY EMPLOYMENT STATUS: Full-Time 89.48 90.23 94.15 3.92 Part-Time 22.73 25.39 25.70 0.31 Seasonal 3.27 3.34 2.84 (0.50) Total 115.48 118.96 122.69 3.73

a) Munipal Advisor removed b) PT Help Desk changed to FT Systems Administrator c) Added 2 Police Cadets & 2 Police Officers d) PT Marketing & Social Media Specialist went FT, Added PT Library Associates, Removed 1 FT Library Technician e) Minor FTE Adj for various PT Positions f) Removed Audio Visual Technician g) Swapped PT Bldg Maint Worker for a PT Custodian h) Removed 2 half seasonal positions

332 CITY OF FORT LUPTON ALL FUNDS 2020 PERSONNEL DETAIL 2018 2019 2020 Position Position Budget Budget Budget Changes TOTAL PERSONNEL BY POSITION Accountant 1.00 1.00 1.00 - Accountant II 1.00 1.00 1.00 - A/P Clerk 1.00 1.00 1.00 - Administrative Assistant 2.00 2.00 2.00 - Aquatic Coordinator 1.00 1.00 1.00 - Aquatic Leader 0.63 1.19 1.18 (0.01) Assistant City Administrator 1.00 1.00 1.00 - Assistant City Clerk 1.00 - - - Assistant Golf Course Superintendent 1.00 1.00 1.00 - Assistant Golf Professional 1.00 1.00 1.00 - Audio Visual Technician 0.15 0.15 - (0.15) Bartender 0.17 - - - Building Attendant 1.22 1.28 1.29 0.01 Building Maintenance Worker 1.01 1.70 1.00 (0.70) Buildings & Grounds Manager 1.00 - - - Buildings Supervisor 1.00 1.00 1.00 - Cart Attendant 0.90 0.99 0.90 (0.09) Certified Instructors 0.83 0.56 0.56 - Certified Water Fitness Instructor - 0.12 0.12 - Certified Water Fitness Instructor-2 Hr - 0.09 0.09 - Child Care Attendant 0.50 0.74 0.74 - City Administrator 1.00 1.00 1.00 - City Clerk 1.00 1.00 1.00 - Code Enforcement Officer 1.00 1.00 1.00 - Community Service Officer 1.00 1.00 1.00 - Cook 0.46 0.75 0.79 0.04 Court Coordinator 1.00 1.00 1.00 - Custodian 3.00 3.00 3.60 0.60 Customer Service Representative 2.00 2.22 2.22 - Day Lifeguard 1.00 1.13 1.14 0.01 Facility, Safety & Risk Manager - 1.00 1.00 - Field Maintenance Worker 0.58 0.24 0.23 (0.01) Finance Director 1.00 1.00 1.00 - Fitness Coordinator - 1.00 1.00 - Fitness Program Coordinator 1.00 - - - Fitness Specialist 1.00 - - - Food & Beverage Attendant 1.22 1.78 1.49 (0.29) GIS Specialist 1.00 1.00 1.00 - Golf Course Food & Bev Mgr 1.00 1.00 1.00 - Golf Course General Manager 1.00 1.00 1.00 - Golf Course Superintendent 1.00 1.00 1.00 - Golf Course Maintenance Worker 2.56 3.44 4.10 0.66 Golf Course Mechanic 1.00 1.00 1.00 - Grounds Maintenance Worker 4.00 4.00 4.00 - Grounds Supervisor 1.00 1.00 1.00 - Head Life Guard 0.88 - - - Help Desk 0.38 0.50 - (0.50) HR Coordinator 0.75 1.00 1.00 - HR Director 1.00 1.00 1.00 - Investigator/Detective - 1.00 1.00 - IT Director 1.00 1.00 1.00 - Library Associate - - 4.60 4.60 Library Director 1.00 1.00 1.00 - Library Lead Secretary 1.00 1.00 1.00 - Library Marketing & Social Media Specialis - 0.63 0.80 0.17 Library Page - 1.50 1.50 - Library Student 2.25 - - - Library Technician 7.60 4.60 - (4.60) Life Guard 3.89 4.06 4.01 (0.05) Master Officer - 1.00 1.00 - Municipal Advisor - 0.40 - (0.40) Municipal Court Clerk 1.00 - - - Municipal Court/AP Assistant - 1.00 1.00 - Museum Aid 0.32 0.29 0.29 - Museum Supervisor 0.59 0.48 0.48 - Network Support Specialist - 0.38 - (0.38) Non-Certified Instructors 0.11 - - - Non-Certified Water Fitness Instructor - 0.05 0.05 - Patron Services Supervisor - 1.00 1.00 - Personal Trainers 0.16 0.14 0.14 - Planner II 1.00 1.00 1.00 - Planning Intern - 0.38 0.38 - Planning Technician 1.75 2.00 2.00 - Police Cadet - - 2.00 2.00 Police Chief 1.00 1.00 1.00 - Police Officers 12.00 12.00 14.00 2.00 Police Officer/PT Investigators 1.00 - - - Police Records Data Technician - 0.75 0.75 - Police Records Technician - 1.00 1.00 - Police Sergeants 3.00 3.00 3.00 - Private Instructors 0.08 - - -

333 CITY OF FORT LUPTON ALL FUNDS 2020 PERSONNEL DETAIL 2018 2019 2020 Position Position Budget Budget Budget Changes Private Swimming Instructor - 0.04 0.04 - Pro Shop Attendant 1.11 1.18 1.56 0.38 Program Aids 0.36 0.31 0.30 (0.01) Program Leaders 0.96 0.85 0.82 (0.03) Program Supervisors 0.59 0.64 0.63 (0.01) Public Services Librarian 1.00 - - - PW Construction Inspection 1.00 1.00 1.00 - PW Director/City Engineer 1.00 1.00 1.00 - PW Lead Maintenance Worker 1.00 1.00 1.00 - PW Maintenance Worker 6.00 6.00 6.00 - PW Maintenance Technician - 1.00 1.00 - PW Mechanic 1.00 - - - PW Operations Manager 1.00 1.00 1.00 - Receptionist 1.00 1.00 1.00 - Records Technician 2.00 - - - Recreation Director 1.00 1.00 1.00 - Recreation Manager 1.00 1.00 1.00 - Rock Wall Attendant 0.02 0.22 0.22 - Senior PW Maintenance Worker 1.00 1.00 1.00 - Senior/Special Events Coordinator 1.00 1.00 1.00 - Sports Coordinator - 1.00 - (1.00) Sports Supervisor 0.25 0.26 0.26 - Staff Engineer 1.00 1.00 1.00 - Systems Administrator - - 1.00 1.00 Water Safety Instructors 0.39 0.95 0.94 (0.01) Seasonal Grounds Workers 1.00 1.00 1.00 - Seasonal PW Workers 1.50 1.50 1.00 (0.50) Teen Adult Services Librarian - 1.00 1.00 - Utility Billing Clerk 1.00 1.00 1.00 - Yoga Instructor - 0.16 0.16 - Youth & Adult Sports Coordinator - - 1.00 1.00 Youth & Family Services Librarian - 1.00 1.00 - Zoning Compliance Assistant 0.31 0.31 0.31 - Total 115.48 118.96 122.69 3.73

334 New positions for 2019

Maximum Additional Previous Department FTE Title Minimum pay starting pay payroll costs payroll costs Future total costs Current total costs Total cost change Status Notes Budget as additional money since there is a Administration - Planning 1.00 Planner 1 $ 47,500.00 $ 54,625.00 $ 47,500.00 $ - $ 47,500.00 Additional position temp currently budgeted? Not sure exactly what integrate with the Police Department 2.00 Police Officer $ 26.00 $ 29.90 $ 108,160.00 $ - $ 108,160.00 Additional positions cadet program means. Expect to promote internally and backfill a Police Department 1.00 Investigator/Detective $ 28.00 $ 32.20 $ 58,240.00 $ - $ 58,240.00 Additional position police officer position.

Not an additional position, a modificiation to requirements, making more folks eligible. Police Department 0.00 Master Officer $ 27.30 $ 38.22 $ - $ - $ - Changed requirements Anticipating promoting one employee. The expectation is that one of the Sergeants will be promoted to this position and not Police Department 0.00 Police Lieutenant $ 85,000.00 $ 97,750.00 $ - $ - $ - New position and title backfilled. PW Construction Inspector going to Engineering and not split between Public Works 1.00 PW Maintenance Worker $ 18.00 $ 20.70 $ 37,440.00 $ - $ 37,440.00 Additional position Engineering and Operations.

Senior programs person is busy with seniors, Teen program is growing, City is limited in Recreation Center 1.00 Events and Teen Coordinator $ 45,000.00 $ 51,750.00 $ 45,000.00 $ 38,230.40 $ 6,769.60 New position and title events able to be offered b/c of personnel. 6.00 $ 38,230.40 $ 258,109.60

335 CITY OF FORT LUPTON NEW AND ADDITIONAL HEADCOUNT REQUEST BUDGET REQUEST 2020

Fund/Department: Contact Person: Planning Todd Hodges

Proposed position(s) to add: Planner I

Yes No Additional information, if appropriate There is a need to move the temporary position to a full-time Planner I position due Other employees doing this job/work? x to an increase in development and permitting applications. We currently have a temporary position that is covering 20 hours per week and the demand for staff time Previously part-time? x is increasing. Position(s) result in revenues? x

Additional information Response

What facts now require this additional The work load for new projects and meetings with developers has drastically increased this year and position(s) or new position(s)? has been steadily increasing over the past 4 years.

There is a lack of staff to cover current and future workload. In 2017, the Planning department fully processed Why can't this need be absorbed with the 21 land use projects. In 2018, the workload increased to 27 projects. As of June 2019, the department has current workforce? already processed 19 projects, many of which have been multi-faceted projects that include for example, an annexation, subdivision and special use permit concurrently.

In 2019, we had a temporary planner position to fill some of the needs for the development projects but What other solutions did you consider or the workload continues to increase. The request is to turn the temporary position into a full-time attempt to fill this need? position.

If the fill of this position(s) is delayed or not The processing of cases will start being delayed and existing employees morale will be significantly approved, describe any anticipated public, diminished health or safety issues.

If the fill of this position(s) is delayed or not As described above the morale of existing employees will be negatively affected and the ability to offer approved, describe impacts on morale, costs, the highest levels of customer service will decrease. productivity or municipal services.

Attach a copy of the proposed job description and salary benchmarking information prepared by Human Resources. Please also attach any other pertinent information regarding this proposed change.

Impact on Operating Budget: Dollar Amount Brief Explanation: If development continues to occur as we expect it to, then additional revenues will Anticipated Additional Operating Savings/Revenues: result from the processing and permitting of new land use projects in the City.

Anticipated Additional Operating Costs:

*Finance will calculate payroll and benefits costs and include them in the final proposal.

TIMETABLE: Est. Start Date(s): ASAP

336 2020 PERSONNEL REQUEST

Patrol Lieutenant Internal selection/promotion • Exempt (New pay grade) • Substitutes for Administrative Sergeant (not an additional employee) • New job description

What facts now require this additional position or • Intermediate supervision level to solve new position? problems with function and discipline issues ensuring continuity of command. • Relieves the Chief of the day-to-day report/patrol function activities. • Allows the Chief to spend needed time on department oversight allowing more time for community policing activities. • Decreases burnout. • Allows the Chief to spend more time on community engagement and functions. • Allows time/resource for meeting requirements of professional standards process. Why can’t this need be absorbed with the current • Is currently being done. workforce? • Increases in work flows. • Doesn’t allow for a supervisor to deal with problems at the Sgt level. • Gives the Chief the ability to handle discipline without losing appeal function. What other solutions did you consider or attempt • Moving duties to Administrative Sgt but to fill this need? had same rank problems with Patrol Sgts If the fill of this position is delayed or not • Continue as is and get further behind approved, describe any anticipated public, health • Continue to push all decision-making to or safety issues. Chief. • Risk burn-out and discouragement of supervision staff If the fill of this position is delayed or not • Staff need for a supervisor on-duty approved, describe the impacts on morale, costs, creates uncertainty and worry. productivity or municipal services.

337

Additional Master Officer Existing employee • (Change in requirements) to act as SOIC (senior officer in charge) • with MO Toves • New job description • 5% pay increase

What facts now require this additional position or • Supervision is slim on weekends. This new position? would create overlap and more consistent supervision on-duty. • Getting supervisor for 20 hours a day. Now generally 10-15 per M-F (with Admin Sgt) and 10 on S-S Why can’t this need be absorbed with the current • It puts officers working most of a shift workforce? without supervision. • Newer work force have an inherent need for someone to be available for assistance in decision-making. What other solutions did you consider or attempt • Increased training. Having a supervisor to fill this need? available 24 hrs per day by phone if not on duty. If the fill of this position is delayed or not • Support of officers is one of the approved, describe any anticipated public, health considerations officers make when or safety issues. leaving. If the fill of this position is delayed or not • Improve the feeling of uncertainty and approved, describe the impacts on morale, costs, have a supervisor more available to productivity or municipal services. answer citizen questions.

338 2nd Investigator Internal promotion but additional employee (FTE) • No new space or equipment needed. What facts now require this additional position or • Increasing investigations caseload new position? • This would keep the patrol staff levels stable. • #’s –Investigator Perry’s caseload has increased by 50% from 2018 to 2019 (79 from 50) Some of this is based on his improving skills and finding other crimes as those reported are investigated. • He is currently being asked for assistance from other agencies when addressing cellphone and computer crimes. • This doesn’t include the other duties and investigation assistance offered to other officers. • Heavily weighted in sex and person based crimes that are time intensive. He also does the majority of child victim serious crimes. • This leaves a weakness in property based crimes (Burglary, fraud, high $ thefts) • Significant increase in the need for warrants, both arrest and search, production of records (primarily cell phone, financial records and video) • Overtime considerations • Case type (bigger cases w/multiple victims-suspects) Why can’t this need be absorbed with the current • It currently is but the quality of workforce? investigations is diminished • What other solutions did you consider or attempt • Currently using on Officer as PT to fill this need? investigator but it decreases street presence If the fill of this position is delayed or not • Less professional and complete approved, describe any anticipated public, health investigations or safety issues. If the fill of this position is delayed or not • Officers with less experience dealing with approved, describe the impacts on morale, costs, complicated cases and frustration of both productivity or municipal services. the officers and victims.

339 Additional Officers (2) New FTE’s • Increase patrol positions

What facts now require this additional position or • Increase in call load/officers sometimes new position? overwhelmed by volume • Proactive activities are being done less often. • Increase in City coverage area • Increase in backfill time (vacation, court, training, sick) • Increase in serious case load-Overtime usage • Nighttime coverage minimum (2 officers) • Investigator doing patrol investigative duties. • Being functional in these positions may be 8-12 months out based on lateral or Cadet hiring Why can’t this need be absorbed with the current • Call volume and character are outside workforce? our control

What other solutions did you consider or attempt • We have allowed some reporting online to fill this need? to all call handling at officer availability. • Consideration of not handling certain types of complaints and calls for service. (private property accidents, medical assists, ordinance calls) If the fill of this position is delayed or not • Long wait times, less proactive patrol approved, describe any anticipated public, health functions (traffic enforcement, business or safety issues. checks, property watches, preventative patrol) If the fill of this position is delayed or not • Officer safety and safety concerns, approved, describe the impacts on morale, costs, discouragement, over taxing resources, productivity or municipal services. continued overtime exposure.

340 CITY OF FORT LUPTON NEW AND ADDITIONAL HEADCOUNT REQUEST BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Police John Fryar

Proposed position(s) to add: Additional Investigator

Yes No Additional information, if appropriate This proposal would require the addition of an FTE to fill the patrol Other employees doing this job/work? X position vacated to fill this position. No new space or equipment Previously part-time? X requirements.

Position(s) result in revenues? X

Additional information Response

The current investigator's case load has increased by 50% since Jan 2018. Some of this increase is based on improved skills/experience that identifies crime strings. There have been cases left with patrol officers that would normally require a increase level of investigation limited by shift work. He is routinely asked by patrol officers for assistance in addressing cell phone and computer crimes and the What facts now require this additional writing of warrants (search & arrest) and production legal documents (cell phone, financial records position(s) or new position(s)? and video). His current call load is weighted in sex and person crimes that are time intensive. He also does the majority of child sex crimes investigations. This leaves a weakness in property crimes, other person crimes and crimes with multiple victims/suspects. His position is overtime intensive and another position would alleviate some of it.

Why can't this need be absorbed with the It is currently being done by officers. This stretches the patrol availability and often pulls them out of current workforce? the city for follow-up.

What other solutions did you consider or It is currently being done by a "by duty" part-time officer/investigator and the patrol officers. But this attempt to fill this need? pulls an officer from patrol functions increasing call response times and availability.

If the fill of this position(s) is delayed or not Continued overtime exposure and the possibility that some cases will get less attention than they approved, describe any anticipated public, deserve. health or safety issues.

If the fill of this position(s) is delayed or not Officers with less experience dealing with complicated cases and the frustration of both the officers, approved, describe impacts on morale, the victims and the public in general. costs, productivity or municipal services.

Attach a copy of the proposed job description and salary benchmarking information prepared by Human Resources. Please also attach any other pertinent information regarding this proposed change.

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00

Anticipated Additional Operating Costs: $0.00 *Finance will calculate payroll and benefits costs and include them in the final proposal.

TIMETABLE: Est. Start Date(s):

341 CITY OF FORT LUPTON NEW AND ADDITIONAL HEADCOUNT REQUEST BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Police John Fryar

Proposed position(s) to add: Master Officer (Exception)

Yes No Additional information, if appropriate This proposal would NOT require an additional FTE. It does ask for Other employees doing this job/work? X an exception to the "time with Department" requirement to allow Previously part-time? X Master Officer selection and pay increase. Changes to job description. 5% pay increase. Position(s) result in revenues? X

Additional information Response

Supervision is limited on weekends and late nights. This would create overlap and more consistent supervision on-duty through the 24 day. This could have a supervisor on for as much as 20 hours per What facts now require this additional day. Now there is generally a supervisor on 10-15 hours per 24 hour period during the week but only 10 position(s) or new position(s)? hours on weekends. Our workforce is less experienced with an inherent need for someone to be available for assistance in decision-making.

This basic does have the work absorbed. We would just be moving an officer into a Master Officer Why can't this need be absorbed with the position to act as a SOIC (senior officer in charge) when the team Sergeant is off-duty. This additional current workforce? would allow that on both teams.

Maturation of our workforce with retention problems. We would continue to have the Sergeants and the What other solutions did you consider or Chief available by phone for all hours when one isn't on duty. There is also a push to train staff to allow attempt to fill this need? a higher and improved level of decision-making.

If the fill of this position(s) is delayed or not Having the support of the department's supervision and their availability or lack there of has a direct approved, describe any anticipated public, impact on employee morale and retention. health or safety issues.

If the fill of this position(s) is delayed or not Improve the feeling of uncertainty and have a supervisor more available to address citizen concerns and approved, describe impacts on morale, costs, problem solving. productivity or municipal services.

Attach a copy of the proposed job description and salary benchmarking information prepared by Human Resources. Please also attach any other pertinent information regarding this proposed change.

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00

Anticipated Additional Operating Costs: $0.00 *Finance will calculate payroll and benefits costs and include them in the final proposal.

TIMETABLE: Est. Start Date(s):

342 CITY OF FORT LUPTON NEW AND ADDITIONAL HEADCOUNT REQUEST BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Police John Fryar

Proposed position(s) to add: Police Officers (2)

Yes No Additional information, if appropriate

Other employees doing this job/work? X This proposal would require the addition of two FTE to fill the patrol positions. Integrate with the current Cadet Previously part-time? X program. Position(s) result in revenues? X

Additional information Response

Increase in call load both in calls and the amount of time required on each call including an increase in What facts now require this additional enforcement actions. Increase in distance between annexed areas of the City. Increased need for position(s) or new position(s)? backfill time (vacation, court, training, sick, etc). Increase in serious caseload - overtime usage. To improve nighttime coverage when only one officer is on duty (safety issue).

Why can't this need be absorbed with the The call volume and the character of those calls are outside our control. current workforce?

We have allowed some reporting online to be handled a the officer's availablitity. We have considered What other solutions did you consider or either not handling certain calls/complaint types or referring them to a desk reporting process. This attempt to fill this need? may include private property accidents, property watches, business checks and preventative patrol.

If the fill of this position(s) is delayed or not Long wait times, less proactive patrol functions (traffic enforcement, business checks, property approved, describe any anticipated public, watches, preventative patrol). health or safety issues.

If the fill of this position(s) is delayed or not Officer safety and citizen safety concerns, over-taxing resources and continued overtime cost approved, describe impacts on morale, costs, exposure. productivity or municipal services.

Attach a copy of the proposed job description and salary benchmarking information prepared by Human Resources. Please also attach any other pertinent information regarding this proposed change.

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: $0.00

Anticipated Additional Operating Costs: Don't retire one of the current patrol fleet. $6,000.00 Increase in employee development costs, *Finance will calculate payroll and benefits costs and include them in the final proposal. uniform costs, camera/radio requirements.

TIMETABLE: Est. Start Date(s):

343 CITY OF FORT LUPTON NEW AND ADDITIONAL HEADCOUNT REQUEST BUDGET REQUEST 2020

Fund/Department: Contact Person: General Fund / Engineering Roy Vestal

Proposed position(s) to add: PW Construction Inspector

Yes No Additional information, if appropriate Transfer position from Public Works Operations to PW Engineering. Other employees doing this job/work? X Propose position to report to City Engineer.

Previously part-time? X

Position(s) result in revenues? X

Additional information Response

Construction inspection duties are drastically increasing due to current development environment. What facts now require this additional Too many conflicts with PW maintenance responsibilities and time available for adequate inspection of position(s) or new position(s)? all construction activities occurring.

Why can't this need be absorbed with the This is a current work force position. current workforce?

What other solutions did you consider or This was anticipated when the position was created. attempt to fill this need?

If the fill of this position(s) is delayed or not approved, describe any anticipated public, None health or safety issues.

If the fill of this position(s) is delayed or not approved, describe impacts on morale, costs, Conflicts between PW operations and PW Engineering requirements needs. productivity or municipal services.

Attach a copy of the proposed job description and salary benchmarking information prepared by Human Resources. Please also attach any other pertinent information regarding this proposed change.

Impact on Operating Budget: Dollar Amount Brief Explanation:

Anticipated Additional Operating Savings/Revenues: None

Anticipated Additional Operating Costs: None *Finance will calculate payroll and benefits costs and include them in the final proposal.

TIMETABLE: Est. Start Date(s): 1/1/2020

344 CITY OF FORT LUPTON GENERAL GOVERNMENTAL REVENUES BY SOURCE LAST FIVE YEARS (UNAUDITED)

Taxes Licenses Charges Fines Interest and and Intergov- for and and Year Assmnts Permits ernmental Services Forfeits Other Total

2014 $ 6,059,815 $ 111,044 $ 971,940 $ 600,935 $ 131,096 $ 779,758 $ 8,654,588 Total % 70.02% 1.28% 11.23% 6.94% 1.51% 9.01% 100.00%

2015 $ 5,930,563 $ 182,204 $ 895,658 $ 684,204 $ 241,974 $ 792,602 $ 8,727,205 Total % 67.95% 2.09% 10.26% 7.84% 2.77% 9.08% 100.00%

2016 $ 6,555,699 $ 367,397 $ 1,793,551 $ 674,333 $ 237,224 $ 632,580 $ 10,260,784 Total % 63.89% 3.58% 17.48% 6.57% 2.31% 6.17% 100.00%

2017 $ 7,274,500 $ 216,861 $ 1,314,469 $ 524,925 $ 195,091 $ 772,363 $ 10,298,209 Total % 70.64% 2.11% 12.76% 5.10% 1.89% 7.50% 100.00%

2018 $ 8,888,980 $ 236,240 $ 1,723,285 $ 747,173 $ 224,635 $ 2,330,133 $ 14,150,446 Total % 62.82% 1.67% 12.18% 5.28% 1.59% 16.47% 100.00% Includes the General Fund and Special Revenue Funds.

$9,000,000

$8,000,000

$7,000,000

$6,000,000 Tax & Assmnts Licenses & Permits $5,000,000 Inter-governmental $4,000,000 Services

$3,000,000 Fines & Forfeits Interest & Other $2,000,000

$1,000,000

$- 2014 2015 2016 2017 2018

345 CITY OF FORT LUPTON GENERAL GOVERNMENT TAX AND ASSESSMENT REVENUES BY SOURCE LAST FIVE YEARS (UNAUDITED)

Bldg Specific Property Sales Use Ownership Special Year Taxes Taxes Taxes Taxes Assmnts Total

2014 $ 1,668,804 $ 3,959,982 $ 181,993 $ 219,304 $ - $ 6,030,083 Total % 27.67% 65.67% 3.02% 3.64% 0.00% 100.00%

2015 $ 2,859,653 $ 3,862,467 $ 133,460 $ 190,753 $ - $ 7,046,333 Total % 40.58% 54.82% 1.89% 2.71% 0.00% 100.00%

2016 $ 1,936,197 $ 3,834,104 $ 565,128 $ 185,546 $ - $ 6,520,975 Total % 29.69% 58.80% 8.67% 2.85% 0.00% 100.00%

2017 $ 2,607,662 $ 4,557,103 $ 400,496 $ 295,048 $ - $ 7,860,310 Total % 33.18% 57.98% 5.10% 3.75% 0.00% 100.00%

2018 $ 2,941,374 $ 4,919,916 $ 341,572 $ 310,010 $ - $ 8,512,872 Total % 34.55% 57.79% 4.01% 3.64% 0.00% 100.00% Includes the General Fund and Special Revenue Funds.

$5,000,000

$4,500,000

$4,000,000

$3,500,000 Property $3,000,000 Sales $2,500,000 Bldg Use $2,000,000 Specific Ownership $1,500,000 Special Assmnts $1,000,000

$500,000

$- 2014 2015 2016 2017 2018

346 CITY OF FORT LUPTON GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION LAST FIVE YEARS (UNAUDITED)

Culture, General Public Public Parks & Debt Year Government Safety Works Recreation Other Service Total

2014 $ 2,270,095 $ 1,221,589 $ 488,460 $ 439,996 $ 588,768 $ - $ 5,008,908 Total % 45.32% 24.39% 9.75% 8.78% 11.75% 0.00% 100.00%

2015 $ 2,765,380 $ 1,642,454 $ 1,354,525 $ 666,666 $ 723,047 $ - $ 7,152,072 Total % 38.67% 22.96% 18.94% 9.32% 10.11% 0.00% 100.00%

2016 $ 3,224,000 $ 1,708,000 $ 1,495,000 $ 681,000 $ 733,000 $ - $ 7,841,000 Total % 41.12% 21.78% 19.07% 8.69% 9.35% 0.00% 100.00%

2017 $ 3,426,257 $ 1,860,861 $ 1,479,817 $ 816,082 $ 778,374 $ - $ 8,361,391 Total % 40.98% 22.26% 17.70% 9.76% 9.31% 0.00% 100.00%

2018 $ 3,512,670 $ 1,920,820 $ 684,173 $ 587,815 $ 1,732,613 $ - $ 8,438,091 Total % 41.63% 22.76% 8.11% 6.97% 20.53% 0.00% 100.00% Includes the General Fund and Special Revenue Funds.

4,000,000

3,500,000 Gen Gov 3,000,000 Public Safety 2,500,000

2,000,000 Public Works

1,500,000 CPR 1,000,000 Other 500,000 Debt Service - 2014 2015 2016 2017 2018

347 CITY OF FORT LUPTON GENERAL GOVERNMENTAL FUND BALANCE COMPARED TO ANNUAL EXPENDITURES LAST FIVE YEARS (UNAUDITED)

(1) (1) Balance Unassigned Annual as % of Year Fund Balance Expenditures Expenditures

2014 2,485,096 6,191,490 40.14%

2015 2,569,273 6,968,413 36.87%

2016 2,799,649 9,916,154 28.23%

2017 3,335,918 10,562,658 31.58%

2018 4,417,260 9,039,275 48.87% (1) Includes General Fund and Special Revenue Funds.

12,000,000

10,000,000

8,000,000

6,000,000

4,000,000

2,000,000

- 2014 2015 2016 2017 2018

Unreserved Fund Balance Annual Expenditures

348 City of Fort Lupton Demographic Statistics

Population 9-Year History (from American Fact Finder):

Population 8,400 8,200 8,000 7,800 7,600 7,400 7,200 7,000 6,800 2010 2011 2012 2013 2014 2015 2016 2017 2018

Composition of Population (from American Fact Finder):

Population by Gender 4200 4000 3800 3600 3400 3200 3000 2010 2011 2012 2013 2014 2015 2016 2017

Male Female

Population by Age 3500 3000 2500 2000 1500 1000 500 0 2010 2011 2012 2013 2014 2015 2016 2017

0 -19 20 - 34 35-64 65 -

349 Population by Race 8000 7000 6000 5000 4000 3000 2000 1000 0 2010 2011 2012 2013 2014 2015 2016 2017

White African American Am Indian/ Alaska Native Asian Native Hawaiian /Other Pacific Islander Other 2 or More Races

Hispanic/Latino % of Population 100%

80%

60%

40%

20%

0% 2010 2011 2012 2013 2014 2015 2016 2017

Hispanic/Latino Not Hispanic/Latino

Median Earnings per Worker 16 Years or Older $40,000

$35,000

$30,000

$25,000

$20,000

$15,000

$10,000

$5,000

$- 2009 2010 2011 2012 2013 2014 2015 2016 2017

350 % of Educational Attainment for Those 25 & Older

Graduate Degree

Bachelor's Degree

Assoc. Degree

Some College, No Degree

High School Graduate

9th - 12th Grade, No Diploma

< 9th Grade

0 5 10 15 20 25 30 35 40

2017 2016 2015 2014 2013 2012

School Enrollment

College, Graduate

College, Undergrad

9 - 12

5 - 8

1 - 4

K

Pre-K

0 100 200 300 400 500 600 700

2017 2016 2015 2014 2013 2012

Housing Occupancy 100% 98% 96% 94% 92% 90% 88% 86% 84% 2010 2011 2012 2013 2014 2015 2016 2017

Occupied Vacant

351 Household Median Income $58,000

$56,000

$54,000

$52,000

$50,000

$48,000

$46,000

$44,000

$42,000 2010 2011 2012 2013 2014 2015 2016 2017

Industries That Employ Fort Lupton Residents

Public Administration Other Services Arts, Entertain, Rec, Accomodation & Food Ed. Services, Health Care & Social Assis Prof., Scientific, Mgmt, Admin., Waste Mgmt Finance, Insurance, Real Estate & Leasing Information Transportation, Warehousing & Utilities Retail Wholesale Manufacturing Construction Ag, Forestry, Fishing, Hunting & Mining

0 100 200 300 400 500 600 700 800

2017 2016 2015 2014 2013 2012

352 CITY OF FORT LUPTON CONSTRUCTION ACTIVITY LAST FIVE YEARS (UNAUDITED)

(1) (1) (1) Commerical Construction Residential Construction Alterations Number of Number of Number of Year Permits Value Permits Value Permits Value

2014 3 $ 341,979 4 $ 707,969 24 $ 1,113,830

2015 3 $ 17,180,000 20 $ 4,117,786 16 $ 268,475

2016 5 $ 75,982 86 $ 2,440,608 18 $ 9,031

2017 16 $ 4,321,088 5 $ 6,676,818 20 $ 522,130

2018 10 $ 404,919 48 $ 2,993,904 631 $ 3,695,342

(1) City of Fort Lupton, Building Division; Census Reports.

353 CITY OF FORT LUPTON MISCELLANEOUS STATISTICS JULY 2018 (UNAUDITED)

Date of Incorporation 1890 Form of Government Council-Mayor Statutory City

Area (sq. miles) 12.4

Elected Officials 7

School District: Weld County School District Re-8 www.weld8.org

Fire Protection: Fort Lupton Fire Protection District www.fortluptonfire.org

Municipal Water and Sewer: Plants owned by the City but operated by Jacobs www.jacobs.com

Utilities:

Gas: Xcel Energy www.xcelenergy.com 1 (800) 895-4999

Electric: United Power www.unitedpower.com (303) 637-1300

Healthcare:

Salud Family Health Center 1115 Second Street Fort Lupton, CO 80621 (303) 697-2583 www.saludclinic.org

Advanced Urgent Care & Occupational Medicine 112 S. Denver Ave. Fort Lupton, CO 80621 (303) 558-0501 http://advurgent.com

Children's Hospital Colorado North Campus 469 West State Highway 7 Broomfield, CO 80023 (720) 777-1340 www.childrenscolorado.org 354 Platte Valley Medical Center (Hospital) 1600 Prairie Center Pkwy Brighton, CO 80601 (303) 498-1600 www.sclhealth.org/locations/platte-valley-medical-center/

Platte Valley Medical Group - Walk In Care 1450 Dexter St. Fort Lupton, CO 80621 (303) 857-7958

Platte Valley Medical Group - Fort Lupton Family Medicine 1450 Dexter St. Fort Lupton, CO 80621 (303) 857-2087

Unemployment Rate from Bureau of Labor Statistics: Greeley, CO Metropolitan Statistical Area 3.20%

Sales Tax Rates as of December 31: State of Colorado 2.9% Weld County 0.0% City of Fort Lupton 4.0%

Top Sales Tax Payers in the City for 2018: Safeway Store #1045 United Power Sharp Oilfield Services

355 GLOSSARY OF BUDGET TERMS

ACCRUAL BASIS: The basis of accounting under which revenues are recorded when earned and measurable and expenditures are recorded as soon as they result in liabilities for benefits received.

APPROPRIATIONS: An authorization granted by the legislative body (e.g. City Council) to make expenditures and to incur obligations for specific purposes.

ASSESSED VALUATION: A value that is established for real or personal property for use as a basis for levying taxes.

ASSETS: Property owned by the government which has monetary value.

AUDIT: The examination of documents, records, reports, systems of internal control, accounting and financial procedures, and other evidence for the purpose of ascertaining fair presentation of financial statements, determining propriety, legality and accuracy of transactions.

BALANCED BUDGET: The budget for each fund must contain revenues and a beginning fund balance that are equal to or greater than the expenditures for the fund thus ending with a zero or positive balance.

BOND: A written promise, generally under seal, to pay a specified sum of money, called the face value or principal amount, at a fixed time in the future, called the date of maturity, and carrying usury or interest at a fixed rate, usually payable periodically.

BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them.

BUDGET MESSAGE: The opening section of the budget which provides the legislative body with a general summary and description of the most important aspects of the budget, changes from the current and previous fiscal years, and the views and recommendations of the management.

CAPITAL EXPENDITURE: An expenditure or expense for a capital asset which includes land, land improvements, buildings, building improvements, vehicles, machinery, equipment, infrastructure, and other tangible or intangible assets that have a useful life of more than 3 years and costs more or is worth more than $5,000.

CAPITAL IMPROVEMENTS PROGRAM: A plan for capital expenditures to be incurred each year over a fixed period of years to meet the capital needs of the government.

CAPITAL OUTLAY: Expenditures which result in the acquisition of or addition to fixed assets. Generally consists of machinery and equipment, furniture and fixtures, etc. costing more than $5,000 each and lasting more than three years.

CAPITAL PROJECT: Expenditures which result in the construction of or major improvements to the government’s buildings, parks and infrastructure. Generally consists of projects costing more than $5,000 and lasting more than three years.

CASH BASIS: The basis of accounting under which revenues are recorded when received in cash and expenditures are recorded when paid.

CHART OF ACCOUNTS: The classification system used by a government to organize the accounting for various funds.

DEBT: An obligation resulting from the borrowing of money or from the purchase of goods and services.

DEBT LIMIT: The maximum amount of gross or net debt which is legally permitted.

DEBT SERVICE: Cash outlays in the form of debt principal payments, periodic interest payments and related services charges for debt incurred in prior periods.

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DEFICIT: Primarily the excess of expenditures over revenues during a fiscal year; or, in the case of proprietary and fiduciary type funds, the excess of expenses over income.

DEPARTMENT: The highest organizational unit in the City in which a specific activity is carried out. A department may consist of several programs.

DEPRECIATION: The expiration in the service life of an asset generally attributable to wear and tear through use, lapse of time or obsolescence. Depreciation is generally not budgeted; however, it is accounted for on the financial statements.

DIRECT DEBT: The debt which a governmental unit has incurred in its own name or assumed through the annexation of territory or consolidation with another governmental unit.

ENCUMBRANCE: The commitment of appropriated funds to purchase an item or service and which is set aside for the future expenditure.

ENTERPRISE FUND: A fund established to finance and account for the acquisition, operation, and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges. Examples include utility services, airports, and transit systems.

EXPENDITURES: Where the accounts are kept on the accrual basis or modified accrual basis, this term designates the cost of goods delivered or services rendered, whether paid or unpaid, including expenses, provision for debt retirement not reported as a liability in the fund form which it is retired, and capital outlays. This expression is generally used for governmental type funds such as the general fund, special revenue funds, capital project funds, and debt service funds.

EXPENSES: Charges incurred, whether paid or unpaid, for operation, maintenance, and interest, and other charges which are presumed to benefit the current fiscal period. This expression is generally used for proprietary type funds such as enterprises, trust and agencies.

FISCAL PERIOD: Any period (generally twelve months) at the end of which a governmental unit determines its financial position and the results of its operations. The City of Fort Lupton’s’ fiscal period is January 1 to December 31.

FULL FAITH AND CREDIT: A pledge of the general taxing power for the payment of debt obligations.

FUND: A self-balancing accounting entity segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations (e.g. General Fund, Wastewater Fund, etc.)

FUND BALANCE: Resources remaining from prior years which are available to be budgeted in the current year. This expression is generally used for governmental type funds.

GENERAL FIXED ASSETS: Those fixed assets of a governmental unit which are not accounted for in a specific Enterprise, Trust, or Agency Fund.

GENERAL FUND: A fund used to account for all transactions of a governmental unit which are not accounted for in another fund.

GENERAL LONG-TERM DEBT: Long-term debt legally payable from general revenues and backed by the full faith and credit of the government.

GENERAL OBLIGATION BONDS: Bonds for whose payments the full faith and credit of the issuing body are pledged.

GOVERNMENTAL ACCOUNTING: The composite activity of analyzing, recording, summarizing, reporting, and interpreting the financial transactions of governmental units and agencies.

GRANT: A contribution by one governmental unit to another.

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INTERFUND TRANSFERS: Amounts transferred, within the government, from one fund to another.

INTERNAL CONTROLS: A plan of organization under which employee’s duties are so arranged and records and procedures so designed as to make it possible to protect and exercise effective accounting control over assets, liabilities, revenues and expenditures.

MODIFIED ACCRUAL BASIS: A system under which some accruals, usually costs, are recorded but others, usually revenues, are not. Generally used for certain governmental type funds.

OPERATING BUDGET: A budget which applies to all other outlays other than capital projects.

ORDINANCE: A formal legislative enactment by the governing body of a municipality and carrying the force of law.

PERFORMANCE INDICATORS: Statistical measures of the service level provided to the community and/or other governmental units. For example, the response time to an emergency would be a significant performance indicator for a public safety organization.

PERSONNEL SUMMARY: A list containing the titles and numbers of positions authorized to be filled by a particular organizational unit.

PROGRAM: A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.

PROPRIETARY FUND TYPES: A classification used to denote those types of funds that account for organizations and activities that are similar to those often found in the private sector (e.g. enterprises, internal services, trusts and agencies).

REFUNDING BONDS: Bonds issued solely to retire bonds already outstanding.

RESERVE: An account which records a portion of the fund balance which must be segregated for some specific use and which is, therefore, not available for further appropriation or expenditure.

RESOLUTION: A special or temporary order of a legislative body requiring less legal formality than an ordinance or statute.

RETAINED EARNINGS: The cumulative earnings of an operation that generally have been invested in property, plant and equipment or current assets.

REVENUE: Designates additions to assets which do not increase any liability, do not represent the recovery of an expenditure, do not represent the cancellation of certain liabilities, and do not represent contributions of a fund in proprietary type funds.

REVENUE BONDS: Bonds whose principal and interest are payable exclusively from earnings of a public enterprise.

SURPLUS: The excess of the assets of a fund over its liabilities or its resources over its disbursements.

TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the common good.

TAXPAYER’S BILL OF RIGHTS (T.A.B.O.R): An amendment to the constitution of Colorado enacted in 1992 that limits the powers of governments in Colorado to levy taxes and incur debt. It also sets forth revenue limits for non- enterprise systems.

UNAPPROPRIATED RESERVES: The portion of the Fund Balance that is not designated, reserved or otherwise set aside for any specific purpose and is, therefore, available for appropriation for any general purpose.

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GLOSSARY OF ACRONYMS

CGH: Colorado Greenhouse. City of Fort Lupton water and sewer users.

CML: Colorado Municipal League. An organization that provides information and services for Municipal governments in the State of Colorado.

CPI Index: Consumer Price Index. A statistical measure of a weighted average of prices of a specified set of goods and services purchased by wage earners in urban areas.

CPR / CPR Fund: Culture, Parks & Recreation Fund.

CTF: Conservation Trust Fund

GASB: Governmental Accounting Standards Board

GFOA: Government Finance Officers Association

IGA: Intergovernmental Agreements. An agreement between units of local government

SID: Special Improvement District. An organization committed to increasing business activity in a specific area.

STX: Sales Tax

Thermo: Thermo Co-Generation. City of Fort Lupton water and sewer user.

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