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2019-2020 Cover Photo: Fossil Trace Golf Club 2019 - 2020 CITY of GOLDEN, COLORADO BUDGET and CAPITAL PROGRAMS

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2019-2020 Cover Photo: Fossil Trace Golf Club 2019 - 2020 CITY of GOLDEN, COLORADO BUDGET and CAPITAL PROGRAMS City of Golden BIENNIAL BUDGET 2019-2020 Cover Photo: Fossil Trace Golf Club 2019 - 2020 CITY OF GOLDEN, COLORADO BUDGET AND CAPITAL PROGRAMS 2019 – 2020 Golden Downtown General Improvement District Budget 2019-2020 Downtown Development Authority Budget 2019 Budget Adopted by Resolution of the Golden City Council on December 6, 2018 2018 GOLDEN CITY COUNCIL Marjorie Sloan, Mayor Robert Reed, Ward I Paul Haseman, Ward II Jim Dale, Ward III Laura Weinberg, Ward IV Saoirse Charis-Graves, District I Casey Brown, Mayor Pro-Tem District II Submitted by: Jason Slowinski City Manager 2019-2020 CITY OF GOLDEN BIENNIAL BUDGET TABLE OF CONTENTS INTRODUCTION Budget Message..................................................................................................................... 1 Budget Calendar.......................................................................................................................9 Citizens Budget Advisory Committee Message ....................................................................11 GFOA Distinguished Budget Presentation Award ................................................................ 13 2019-2020 Budget Summary Fund Type Descriptions ......................................................... 14 2019-2020 Fund Structure Chart ........................................................................................... 18 2019 Budget Summary Revenue and Expenditure Chart of all Funds ..................................19 2020 Budget Summary Revenue and Expenditure Chart of all Funds ..................................20 2019 Budget Summary – By Fund Type ............................................................................. 21 2020 Budget Summary – By Fund Type ............................................................................. 22 Fund Balance Detail Governmental Funds ............................................................................23 Fund Cash Balance Detail Proprietary Funds........................................................................24 2019 Budget Summary – All Funds ......................................................................................25 City of Golden Debt Service Requirements .........................................................................................26 Organizational Chart ...................................................................................................................................27 City of Golden Staffing Chart ..................................................................................................................28 REVENUE MANUAL Introduction............................................................................................................................ 31 Revenue Summary.................................................................................................................32 Property Tax Revenue............................................................................................................33 Sales Tax Revenue.................................................................................................................36 Use Tax Revenue ...................................................................................................................37 Building Use Tax Revenue ....................................................................................................38 Sales and Use Tax Audit Revenue......................................................................................... 39 Vendor Discount Revenues....................................................................................................40 Auto Ownership Tax Revenue............................................................................................... 41 Xcel Energy Franchise Fee ....................................................................................................42 Cable Franchise Fee ..............................................................................................................43 Building Permit Revenue.......................................................................................................44 Fire Contract Fee Revenue.....................................................................................................45 Recreation Fees/Field Rental Revenue ..................................................................................46 Campground Revenue............................................................................................................47 Trash Service ......................................................................................................................... 48 Administrative Service Fee Revenue.....................................................................................49 Plan Check Fee ......................................................................................................................50 Cigarette Tax Revenue...........................................................................................................51 County Road and Bridge Revenue......................................................................................... 52 Court Fines and Fees Revenue............................................................................................... 53 Gaming Grant Revenue..........................................................................................................54 Investment Income.................................................................................................................55 Water Sales Revenue .............................................................................................................56 Coors Water Sales Revenue...................................................................................................57 Water Development Fee Revenue ......................................................................................... 58 Wastewater Sales Revenue ....................................................................................................59 Wastewater Development Fee Revenue ................................................................................60 Drainage Utility Fee Revenue................................................................................................ 61 Cemetery Operating Revenue................................................................................................ 62 The Splash Aquatic Park Revenues ....................................................................................... 63 Community Center Admission Revenue ...............................................................................64 Community Center Program Fees.......................................................................................... 65 Fossil Trace Golf Course Green Fees ....................................................................................66 Fossil Trace Golf Course Cart Rental Fees............................................................................67 Fossil Trace Golf Course Driving Range...............................................................................68 Fossil Trace Golf Course Merchandise Sales ........................................................................69 Fossil Trace Golf Course Food and Beverage .......................................................................70 Highway User Tax Revenue .................................................................................................. 71 Jefferson County Open Space Sales Tax Shared Revenue ....................................................72 Lottery Revenue.....................................................................................................................73 Downtown Development Authority Property Tax.................................................................74 Downtown Development Authority Tax Increment .............................................................. 75 GENERAL FUND 2019 General Fund Revenues/Expenditures Charts .............................................................. 77 2020 General Fund Revenues/Expenditures Charts .............................................................. 78 Comparative Budget Changes by Program ...........................................................................79 Comparative Budget Changes by Department ....................................................................................80 General Fund Revenues ............................................................................................................................81 City Council...................................................................................................................................................82 City Attorney.................................................................................................................................................83 Municipal Judge ...........................................................................................................................................86 City Manager’s Office ................................................................................................................................86 GURA Director’s Office............................................................................................................................88 Communications Office.........................................................................................................88 City Clerk’s
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