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Adopted Budget 2020

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Adopted Budget 2020 ADOPTED BUDGET 2020 ® GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Pre sentation Award PRESENTED TO Regional Transportation District Colorado For the Fiscal Year Beginning January 1, 2019 Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Budget Presentation to the Regional Transportation District for its annual budget for the fiscal year beginning January 1, 2019. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. RTD 2020 Adopted Budget TABLE OF CONTENTS PART I. INTRODUCTION ...................................................................................... 1 Summary ..................................................................................................................... 2 Budget Message .......................................................................................................... 3 PART II. ORGANIZATION AND GOVERNANCE ............................................... 17 Authority and Government ......................................................................................... 18 District Map................................................................................................................ 19 Officials ...................................................................................................................... 20 Organization Chart..................................................................................................... 21 Organization .............................................................................................................. 22 PART III. SERVICE, RIDERSHIP AND COMMUNITY ........................................ 23 Service ...................................................................................................................... 24 Ridership ................................................................................................................... 25 Customer Profile ........................................................................................................ 26 Local Economy .......................................................................................................... 28 Population ................................................................................................................. 30 PART IV. 2020 BUDGET SUMMARY ................................................................. 33 PART V. 2020 GOALS AND PERFORMANCE MEASURES ............................. 39 2020 Goals and Performance Measures .................................................................... 40 2020 Performance Report .......................................................................................... 42 PART VI. 2020 REVENUES ................................................................................ 59 2020 Base System Revenue Summary ..................................................................... 60 2020 Base System Capital Sources Summary ........................................................... 71 PART VII. 2020 OPERATING EXPENDITURES ................................................. 83 RTD Operating Assumptions ..................................................................................... 84 Operating Expenditures by Department ..................................................................... 96 Bus Operations .......................................................................................................... 98 Rail Operations ........................................................................................................ 104 Planning .................................................................................................................. 109 Capital Programs & Facilities ................................................................................... 115 Safety Security & Asset Management ...................................................................... 121 General Counsel ...................................................................................................... 127 Finance & Administration ......................................................................................... 132 Communications ...................................................................................................... 138 Executive Office ....................................................................................................... 144 Board Office............................................................................................................. 150 Non-Departmental ................................................................................................... 155 PART VIII. 2020 CAPITAL EXPENDITURES.................................................... 159 RTD Capital Program Assumptions ......................................................................... 160 2019 Capital Accomplishments ................................................................................ 163 Capital Expenditure Summary Chart by Program..................................................... 167 RTD 2020 Adopted Budget Page i Impact of Capital Program on Future Year Budgets ................................................. 173 PART IX. 2020 FUND BALANCES ................................................................... 181 PART X. 2020 DEBT SERVICE DETAIL .......................................................... 187 Overview of 2020 Annual Debt Service .................................................................... 188 Debt Coverage Ratios ............................................................................................. 188 Detail of Outstanding Debt Issues ............................................................................ 191 Legal Debt Limits ..................................................................................................... 201 PART XI. APPENDICES ................................................................................... 203 Budget Process ....................................................................................................... 204 Operating Budget Flow Chart .................................................................................. 207 Capital Budget Flow Chart ....................................................................................... 208 2020 Budget Preparation Calendar .......................................................................... 209 RTD Long Range Planning Process ...................................................................... 212 2020 Fiscal Policy Statement ................................................................................... 214 Line Item Detail of Operating Expenditures .............................................................. 221 Glossary of Terms and Abbreviations ...................................................................... 223 List of Acronyms ...................................................................................................... 243 Map of FasTracks Project ........................................................................................ 245 Index........................................................................................................................ 246 Acknowledgements .................................................................................................. 248 RTD 2020 Adopted Budget Page ii Part I. Introduction RTD 2020 Adopted Budget Page 1 Summary This budget document is intended to provide the reader with a description of the 2020 Adopted Budget as approved by the Board of Directors of the Regional Transportation District (RTD) on December 17, 2019. The budget is developed based on departmental budgets, which are based on approved goals and objectives. This system seeks to allocate resources among related and at times competing activities and to optimize those resources in a manner consistent with defined organizational goals and objectives. The document is divided into the following three sections. Introduction and Organizational Structure The introductory section outlines the organization and its budgetary issues, describes the region and the customers served by the District, and provides the layout of the document. 2020 Budget Summary Organizational and summary information is provided relating to the District’s 2020 operating budget, capital budget, and fund balance in the Introduction (this section); Organization and Governance; Service, Ridership and Community; and Budget Summary. The 2019 Amended Budget serves as a reference for the development of the 2020 Adopted Budget. 2020 Budget Review The final section is broken into six parts, each focusing in detail on a particular aspect of the 2020 Budget. Goals and Performance Measures, Revenues, Operating Expenditures, Capital Expenditures, Fund Balances, and Debt Service Detail are presented to provide the reader with access to all fundamental portions of the Budget. This final section provides detail on revenues and expenditures for both the operating and capital budget. In addition, the approved goals, objectives, and performance measures
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