City of Golden BIENNIAL BUDGET 2011/2012 2011 - 2012 CITY OF GOLDEN, COLORADO BUDGET AND CAPITAL PROGRAMS 2011 - 2012 Golden Downtown General Improvement District Budget 2011 Budget Adopted by Resolution of the Golden City Council on December 9, 2010 2010 GOLDEN CITY COUNCIL Jacob Smith, Mayor Marcia Claxton, Ward I Joe Behm, Ward II Bob Vermeulen, Ward III Bill Fisher, Ward IV Marjorie Sloan, District I Karen Oxman, Mayor Pro-Tem, District II Submitted by: Michael C. Bestor City Manager 2011-2012 CITY OF GOLDEN BIENNIAL BUDGET TABLE OF CONTENTS INTRODUCTION Budget Message ..................................................................................................................... 1 City Council Budget Letter .................................................................................................... 7 Budget Calendar ..................................................................................................................... 10 Citizens Budget Advisory Committee Message .................................................................... 12 GFOA Distinguished Budget Presentation Award ................................................................ 14 2011-2012 Budget Summary Fund Type Descriptions ......................................................... 15 2011 Budget Summary Revenue and Expenditure Chart of all Funds .................................. 20 2012 Budget Summary Revenue and Expenditure Chart of all Funds .................................. 21 2011 Budget Summary – By Fund Type ............................................................................. 22 2012 Budget Summary – By Fund Type ............................................................................. 23 Fund Balance Detail Governmental Funds ............................................................................ 24 Fund Cash Balance Detail Proprietary Funds ........................................................................ 25 2011 Budget Summary – All Funds ...................................................................................... 26 City of Golden Debt Service Requirements ......................................................................................... 27 Organizational Chart ...................................................................................................................................28 City of Golden Staffing Chart .................................................................................................................. 29 REVENUE MANUAL Property Tax Revenue............................................................................................................ 31 Sales Tax Revenue ................................................................................................................. 34 Use Tax Revenue ................................................................................................................... 35 Building Use Tax Revenue .................................................................................................... 36 Sales and Use Tax Audit Revenue ......................................................................................... 37 Vendor Discount Revenues .................................................................................................... 38 Auto Ownership Tax Revenue ............................................................................................... 39 Xcel Energy Franchise Fee .................................................................................................... 40 Cable Franchise Fee ..............................................................................................................41 Building Permit Revenue .......................................................................................................42 Fire Contract Fee Revenue ..................................................................................................... 43 Recreation Fees/Field Rental Revenue .................................................................................. 44 Campground Revenue ............................................................................................................ 45 Administrative Service Fee Revenue ..................................................................................... 46 Plan Check Fee ......................................................................................................................47 Cigarette Tax Revenue ........................................................................................................... 48 County Road and Bridge Revenue ......................................................................................... 49 Court Fines and Fees Revenue ............................................................................................... 50 Gaming Grant Revenue .......................................................................................................... 51 Investment Income .................................................................................................................52 Water Sales Revenue .............................................................................................................53 Coors Water Sales Revenue ................................................................................................... 54 Water Development Fee Revenue ......................................................................................... 55 Wastewater Sales Revenue .................................................................................................... 56 Wastewater Development Fee Revenue ................................................................................ 57 Drainage Utility Fee Revenue ................................................................................................ 58 Cemetery Operating Revenue ................................................................................................ 59 The Splash Aquatic Park Revenues ....................................................................................... 60 Community Center Admission Revenue ............................................................................... 61 Community Center Program Fees .......................................................................................... 62 Fossil Trace Golf Course Green Fees .................................................................................... 63 Fossil Trace Golf Course Cart Rental Fees ............................................................................ 64 Fossil Trace Golf Course Driving Range ............................................................................... 65 Fossil Trace Golf Course Merchandise Sales ........................................................................ 66 Highway User Tax Revenue .................................................................................................. 67 Jefferson County Open Space Sales Tax Shared Revenue .................................................... 68 Lottery Revenue ..................................................................................................................... 69 GENERAL FUND 2011 General Fund Revenues/Expenditures Charts .............................................................. 72 2012 General Fund Revenues/Expenditures Charts .............................................................. 73 Comparative Budget Changes by Program ........................................................................... 74 Comparative Budget Changes by Department .................................................................................... 75 General Fund Revenues ............................................................................................................................ 76 City Council ...................................................................................................................................................78 Sustainability .................................................................................................................................................80 City Attorney .................................................................................................................................................84 Municipal Judge ...........................................................................................................................................85 City Manager’s Office ................................................................................................................................86 GURA Director’s Office ............................................................................................................................ 88 Communications Office ......................................................................................................... 89 City Clerk’s Office ......................................................................................................................................94 Human Resources Department ................................................................................................................. 96 Finance and Administrative Services Department ................................................................. 99 Municipal Court ......................................................................................................................................... 103 Planning and Development Department ............................................................................................