Loveland City Council d Adopte 2005 OOK BUDGET B This year, we would like to celebrate our City Council and our volunteer Boards and Commissions members for all the work that they do. City Council has so many difficult decisions and challenges they face and yet they always bring a smile to the Council Chambers. Boards and Commissions member volunteer their time to help with a wide variety of issues including policy creation and approval, recommendations to Council, and staff projects. City staff would not be able to complete everything they do without the help from City Council and the Boards and Commissions. With this year’s Annual Budget Book we would like to say thank you. you! hank T *Unfortunately due to space constraints, not all of the boards and commissions are located on the tab of the department they are associated with. Pre-Introduction Loveland is a community - that is characterized by welcoming neighborhoods and a sense of individual belonging; that embraces the heritage and natural beauty of the region and values its strategic location; that is well planned and environmentally sensitive, where all citizens are safe and secure and have equal access to services and amenities, including plentiful recreational and cultural activities; with an integrated system of technology, utility and transportation networks that supports a vital economy and coordinates with regional plans; that is a continuously developing partnership of citizens, business and educational communities, with a stable and diverse economic base that offers ample employment and business opportunities to all; that encourages active public involvement and is responsive to the needs of its citizens. City of Loveland 1 Budget 2005 Pre-Introduction AWARD FOR DISTINGUISHED BUDGET PRESENTATION The Government Finance Officers Association (GFOA) of the United States and Canada presented an award of Distinguished Presentation to the City of Loveland for its annual budget for the fiscal year beginning January 1, 2004. 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 communication device. The 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. City of Loveland 2 Budget 2005 Pre-Introduction BUDGET STAFF John Hartman, Budget Officer Aleesa Whiteis, Budget Analyst Dawn Wirth, Administrative Assistant City of Loveland, Budget Division 500 East Third Street Loveland, Colorado 80537 970–962–2329 www.cityofloveland.org CITIZENS’ FINANCE ADVISORY COMMISSION Jim Pawlowski, Chair Jennifer Kersten, Vice-Chair Gene Culbertson Molly Elder Leonard Kopec Ruth Larkin Teresa Molloy William McCullough David Schwab Dave Clark (Council Liaison) Walt Skowron (Council Liaison) City of Loveland 3 Budget 2005 Pre-Introduction TABLE OF CONTENTS Budget Message i Using the Budget Document v Budget Guide vi INTRODUCTION City Limits 1-1 City Organizational Chart 1–2 Officials of the City of Loveland 1–3 General Information 1–4 Scope of Services 1–6 Budget Process 1–7 Financial Policies 1–8 Financial Information 1–12 BUDGET OVERVIEW Total City Budget 2–1 Total Source of Funds 2–4 Total Uses of Funds 2–4 Revenue Overview 2–5 Expenditure Overview 2–10 Fund Summaries 2–15 Fund Balance Summary 2–24 Staffing Levels 2–25 Debt Service and Financial Obligations 2–26 TABOR Revenue 2–28 10 YEAR FINANCIAL PLAN Ten-Year Financial Forecast Overview 3–1 General Fund Overview 3–3 Resource Allocation Plan 3–6 OPERATING SUMMARY Legislative 4–1 Department of Executive and Legal 5–1 Department of Community Services 6–1 Department of Cultural Services 7–1 Department of Finance Services 8–1 Department of Fire and Rescue Services 9–1 Department of Human Resources 10–1 Department of Information Technology 11-1 Loveland Public Library 12–1 Department of Parks and Recreation 13–1 Department of Police Services 14–1 Department of Public Works 15–1 City of Loveland 4 Budget 2005 Pre-Introduction Non-Departmental 16–1 General Equipment Replacement Plan 17–1 Enterprise Funds 18–1 Other Funds 19–1 CAPITAL IMPROVEMENT PLAN Capital Improvement Plan 20–1 All Funds Summary 20–2 Capital Improvement Plan Overview 20–3 Capital Projects Fund 20–6 Internal Services Fleet Fund 20–9 Capital Expansion Fee Fund 20–10 Park Improvement Fund 20–15 Conservation Trust Fund 20–16 Open Space Sales Tax Fund 20–17 Golf Enterprise Fund 20–18 Storm Water Enterprise Fund 20–19 Water Enterprise Fund 20–20 Wastewater Enterprise Fund 20–22 Power Enterprise Fund 20–23 APPENDIX Glossary of Terms 21–1 City of Loveland 5 Budget 2005 Pre-Introduction USING THE BUDGET DOCUMENT The City of Loveland Budget provides city residents and the City Council with a funding plan for the year 2005. The Operating Budget Section is organized by function (i.e. Community Services) which mirrors the City’s departmental organization chart, and is further separated by divisions, which represent discrete activities within a department. The department and division summaries provide historical cost information along with the current and recommended budget. Revenues that are attributed to a department are also presented. Included in this section are concise explanations of changes that have occurred from the 2004 Forecast. “Budget Variances” are increases or decreases to the base budget due to operational changes or other known factors. “Normal Increases/Decreases” represent the increase or decrease due to the pay plan, inflation factors, or transfers between categories (i.e. from supplies to purchased services). “Supplements” are increases which are required to maintain existing services levels (noted as workload), provide new services (noted as improvement), or as required by state or federal law (noted as mandated). “Cost Reductions” are reductions to the budget due to decisions to decrease services and/or improve the efficiency and effectiveness of providing the service. Included with the cost information is the department mission statement, descriptions of the program objectives for the coming year, along with measures which show the effectiveness or “outcome” of the programs. References are made in the Operating Section to the Capital Plan, which is included in a separate section of the budget document. Appropriations in the Capital Plan for 2004, with the exception of General Fund agencies, are included within a department’s budget. The future years are approved by the City Council in concept only. The Capital Plan is updated annually based on Council priorities and goals. The City of Loveland Budget is a comprehensive decision–making document, designed to present an accurate description of how the City operates, its policies and goals and services provided. For the answer to questions regarding the budget or for additional information, please call the Budget Division at (970) 962–2329. City of Loveland 6 Budget 2005 Pre-Introduction BUDGET GUIDE This budget guide is a summary of the information contained in each section of the budget document. There are five main sections: Introduction, Budget Overview, Department Summaries, Capital Improvement Program and Appendix. Introduction This section provides general information about the City. It includes: a City organizational chart; a list of the City officials; demographic and economic information; a summary of the budget process; the underlying policies and rules that guide and shape the budget; a brief description of each fund type. Budget Overview The City’s total proposed budget and summaries of each fund type are presented in this section. It shows the City’s total proposed budget summary in both gross and net form and a discussion of the major revenues and expenses, and major factors that will impact both revenues and expenses. Summaries of the four fund types are compiled in gross amount form showing the primary services provided and the major sources of revenue. This section also includes: a list of full time equivalent positions by department/division; a debt service summary; the impact of Amendment 1 (TABOR) restrictions on the City’s budget. Operating Summary This section details revenues and operating expenditures for all departments. Descriptions of each department, its mission and goals, measurements to quantify the effectiveness or “outcome” of the program, a summary of authorized positions, revenue attributable to the departments, and any significant changes in departmental budgets are included. Capital Improvement Plan This section contains a five–year capital improvement program for the City. It describes the major 2005 projects and their financial impact on the operating budget. City of Loveland 7 Budget 2005 INTRODUCTION Since 1990, Larry Walsh has been involved with public service in the community of Loveland. Mayor Walsh was the second elected Mayor in the City of Loveland being elected to office in 2003. Prior to being elected Mayor, his service on the City Council began in 1997 when he was first elected to a four-year term and re-elected to a second four-year term in 2001. He was appointed by the City Council to serve as Mayor Pro Tem in November 2001, which he served until his election to the office of Mayor in November 2003. In 1990, Larry became involved with the Agenda for the 90’s the same year he began serving on the Loveland Planning Commission until his election to office. Within one year he became the Vice Chairman and the following year served as the Chairman for the next 5 years. During his tenure as Chairman Larry guided a two-year effort of developing a Comprehensive Master Land Use plan which today serves as the guiding philosophy for growth management in Loveland. Currently, Larry serves on the Airport Steering Committee, Legislative Review Committee, Visual Arts Commission and is on the Board of Directors for Platte River Power Authority.