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HomeMy WebLinkAboutPACKET Town Board 2020-10-13The Mission of the Town of Estes Park is to provide high-quality, reliable services for the benefit of our citizens, guests, and employees, while being good stewards of public resources and our natural setting. The Town of Estes Park will make reasonable accommodations for access to Town services, programs, and activities and special communication arrangements for persons with disabilities. Please call (970) 577-4777. TDD available. BOARD OF TRUSTEES – TOWN OF ESTES PARK TO BE HELD VIRTUALLY Tuesday, October 13, 2020 7:00 p.m. Board Room – 170 MacGregor Avenue Estes Park, CO 80517 The Town Board of Trustees will participate in the meeting remotely due to the Declaration of Emergency signed by Town Administrator Machalek on March 19, 2020 related to COVID-19 and provided for with the adoption of Ordinance 04-20 on March 18, 2020. Procedures for quasi-judicial virtual public hearings are established through Emergency Rule 06-20 signed by Town Administrator Machalek on May 8, 2020 and outlined below. ADVANCED PUBLIC COMMENT Options for the Public to Provide Public Input: 1.By Public Comment Form: Members of the public may provide written public comment on a specific agenda item by completing the Public Comment form found at https://dms.estes.org/forms/TownBoardPublicComment. The form must be submitted by 12:00 p.m., Tuesday, September 22, 2020. All comments will be provided to the Board for consideration during the agenda item and added to the final packet. 2. By Telephone Message: Members of the public may provide public comment or comment on a specific agenda item by calling (970) 577-4777. The calls must be received by 12:00 p.m., Tuesday, September 22, 2020. All calls will be transcribed and provided to the Board for consideration during the agenda item and added to the final packet. PUBLIC PARTICIPATION DURING BOARD MEETING Options for participation in the meeting will be available by call-in telephone option or online via Zoom Webinar which will be moderated by the Town Clerk’s Office. CALL-IN (TELEPHONE OPTION): Dial public participation phone number, 1-346-248-7799 Enter the Meeting ID for the September 22, 2020 meeting: 982 1690 2040 followed by the pound sign (#). The meeting will be available beginning at 6:30 p.m. the day of the meeting. Please call into the meeting prior to 7:00 p.m., if possible. You can also find this information for participating by phone on the website at www.estes.org/boardsandmeetings by clicking on “Virtual Town Board Meeting Participation”. Request to Speak: For public comment, the Mayor will ask attendees to indicate if they would like to speak – phone participants will need to press *9 to “raise hand”. Staff will be moderating the Zoom session to ensure all participants have an opportunity to address the Board. Once you are announced by phone: State your name and address for the record. DO NOT watch/stream the meeting at the same time due to streaming delay and possible audio interference. Prepared 10-02-2020 *Revised Page 1 NOTE: The Town Board reserves the right to consider other appropriate items not available at the time the agenda was prepared. PUBLIC PARTICIPATION (ONLINE): Individuals who wish to address the Board via virtual public participation can do so through Zoom Webinar at https://zoom.us/j/98216902040 – Zoom Webinar ID: 982-1690-2040. The Zoom Webinar link and instructions are also available at www.estes.org/boardsandmeetings by clicking on “Virtual Town Board Meeting Participation”. Individuals participating in the Zoom session should also watch the meeting through that site, and not via the website, due to the streaming delay and possible audio interference. Start Time: The Zoom Webinar will be available beginning at 6:30 p.m. on the day of the meeting. Participants wanting to ensure their equipment setup is working should join prior to the start of the meeting at 7:00 p.m. Request to Speak: For public comments, the Mayor will ask attendees to click the “Raise Hand” button to indicate you would like to speak at that time. Staff will moderate the Zoom session to ensure all participants have an opportunity to address the Board. You will experience a short delay prior to re-connecting with the ability to speak. State your name and address for the record. In order to participate, you must: Have an internet-enabled smartphone, laptop or computer. o Using earphones with a microphone will greatly improve your audio experience. Join the Zoom Webinar. o The link can be found above. Click “Participate Virtually in the Regular Town Board Meeting of the Board of Trustees”. DO NOT watch/stream the meeting via the website at the same time due to delays and possible feedback issues. WATCH THE MEETING: The Town Board meetings will be livestreamed at www.estes.org/videos and will be posted within 48 hours of the meeting at the same location. Documents to Share: If individuals wish to present a document or presentation to the Board, material must be emailed by Monday, September 21, 2020 by 8:00 a.m. to the Town Clerk’s office at townclerk@estes.org. Quasi-Judicial Proceedings (Quasi-Judicial items will be marked as such) Written Testimony Must be submitted by mail to Town Clerk, PO Box 1200, Estes Park, CO 80517 or by completing the Public Comment form at https://dms.estes.org/forms/TownBoardPublicComment. Members of the public may provide public comment or comment on a specific agenda item by calling (970) 577-4777. All calls must be received by 8:00 a.m., Monday, September 21, 2020. Due to the holiday please leave a voicemail and your comment will be transcribed. All comments received will be provided to the Board and included in the final packet material. Oral Testimony To ensure your ability to provide comments during the meeting, you must register by emailing townclerk@estes.org or calling (970) 577-4777 by Monday, September 21, 2020 at 5:00 p.m. During the meeting, any individual who did not register to speak on a quasi-judicial item may join public participation by following either the Call-In or Online option previously mentioned. Individuals who do not register prior to the meeting risk being unable to testify due to administrative/technical difficulty during the meeting. Written presentation materials or exhibits must be delivered to townclerk@estes.org by 8:00 a.m. Monday, September 21, 2020 in order to be presented during the meeting. No other written presentations or exhibits will be accepted during oral testimony by any member of the public. Packet Material The packet material can be accessed through the following link: Town Board Packet or under the Town Board section at www.estes.org/boardsandmeetings or you may request a paper packet by emailing townclerk@estes.org or calling (970) 577-4777. Page 2 AGENDA BOARD OF TRUSTEES – TOWN OF ESTES PARK TO BE HELD VIRTUALLY Tuesday, October 13, 2020 7:00 p.m. PLEDGE OF ALLEGIANCE. (Any person desiring to participate, please join the Board in the Pledge of Allegiance). AGENDA APPROVAL. PUBLIC COMMENT. (Please state your name and address). TOWN BOARD COMMENTS / LIAISON REPORTS. TOWN ADMINISTRATOR REPORT. 1. POLICY GOVERNANCE MONITORING REPORT - POLICY 3.3 FINANCIAL PLANNING. Policy 2.3 designates specific reporting requirements for the Town Administrator to provide information on policy compliance to the Board. Policy 3.3 is reported on each October. CONSENT AGENDA: 1.Bills. 2.Town Board Minutes dated September 22, 2020 and Town Board Study Session Minutes dated September 22, 2020. 3.Audit Committee Meeting Minutes dated September 17, 2020. 4.Board of Adjustment minutes dated September 1, 2020 (acknowledgment only). 5.Estes Park Board of Appeals Appointment of Richard Dowling, term expiring May 1, 2023. 6.Purchase Approval for Altec Bucket Truck for Trailblazer Broadband $125,560, Budgeted. 7.Appointments to the Estes Valley Public Library District Board of Trustees: •Reappoint David Hemphill for a 4-year term beginning January 1, 2021 and expiring December 31, 2024. •Appoint Peter Johnson for a 4-year term beginning January 1, 2021 and expiring December 31, 2024. •Appoint Lynn Lawson to complete the term of Liz Zornes beginning January 1, 2020 and expiring December 31, 2022. 8.Acceptance of Town Administrator Policy Governance Monitoring Report. ACTION ITEMS: 1. ORDINANCE 12-20 ADMINISTRATIVE APPROVAL OF SPECIAL EVENTS. Director Hinkle. To establish an administrative process for approval of permits on public and private property for special events including sidewalk sales. 2. ACCEPT DELIVERY OF THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDING DECEMBER 31, 2019. Director Hudson. Formally accept the 2019 Comprehensive Annual Financial Report (CAFR) Prepared 10-02-2020 *Revised Page 3 NOTE: The Town Board reserves the right to consider other appropriate items not available at the time the agenda was prepared. 3. REQUEST FOR PROPOSALS FOR AUDIT SERVICES. Director Hudson. Consider recommendation from the Audit Committee to seek proposals for audit services to conduct the annual audit for December 31, 2020 with four optional renewals through 2024. 4. POLICY 225 - CHILDCARE FUNDING GUIDELINES. Assistant Town Administrator Damweber. Consideration of Policy 225 which would guide how requests for funds related to childcare from outside entities/individuals, when available, are evaluated and disbursed. 5. 2021 STRATEGIC PLAN ADOPTION. Town Administrator Machalek. Consideration of adoption of the 2021 Town Board Strategic Plan. ADJOURN. Page 4 Town Administrator’s Office Memo To: Honorable Mayor Koenig Board of Trustees From: Town Administrator Machalek Date: October 13, 2020 RE: Policy Governance Monitoring Report – Policy 3.3 (Mark all that apply) PUBLIC HEARING ORDINANCE LAND USE CONTRACT/AGREEMENT RESOLUTION OTHER: Policy QUASI-JUDICIAL YES NO Board Policy 2.3 designates specific reporting requirements for the Town Administrator to provide information on policy compliance to the Board. Reporting on Policy 3.3 – Financial Planning is required Quarterly (April, July, October, January). Policy 3.3 states: “With respect for strategic planning for projects, services and activities with a fiscal impact, the Town Administrator may not jeopardize either the operational or fiscal integrity of Town government.” This report constitutes my assurance that, as reasonable interpreted, these conditions have not occurred and further, that the data submitted below are accurate as of this date. Travis Machalek Town Administrator Page 5 Policy 3.3: With respect for strategic planning for projects, services and activities with a fiscal impact, the Town Administrator may not jeopardize either the operational or fiscal integrity of Town government. Accordingly, the Town Administrator shall not allow budgeting which: 3.3.1: Deviates from statutory requirements. Status: Compliance Interpretation: I interpret this to mean that our budgeting practices and policies comply with all requirements contained in the Colorado Revised Statutes that are applicable to statutory towns. Compliance with the policy will be achieved when: There are no deviations in our practices or policies from what is required by State Statute. Evidence: 1. The annual independent audit 2. Comprehensive Annual Financial Report 3.All policies are reviewed for legal compliance by the Town Attorney 4.No State-issued non-compliance notifications to the Town of Estes Park regarding our budgetary obligations under State Statute. Report: I report compliance. 3.3.2: Deviates materially from Board-stated priorities in its allocation among competing budgetary needs. Status: Compliance Interpretation: I interpret this to mean that the annual budget adopted by the Board of Trustees represents the officially adopted priorities of the Board. This includes any budget amendments approved by the Town Board throughout the year and any specific spending authorizations approved by the Town Board. I interpret “materially deviate” to mean any change in spending priority that results in a resource diversion away from any Board objective, goal, or outcome that is substantial enough to hinder the achievement of the objective, goal, or outcome. I do not interpret minor deviations resulting from changing circumstances, community demands, and/or unforeseen circumstances outside of the Town’s control as material deviations. Compliance with the policy will be achieved when: Budget spending does not materially deviate from the levels approved in the adopted budget. Evidence: Page 6 1. The 2020 adopted budget was prepared based on the Board’s Strategic Plan. 2. Any substantial budget changes have been presented to the Board for review and approval as budget amendments. 3.HTE budget reports for each department are available on request. Report: I report compliance 3.3.3: Contains inadequate information to enable credible projection of revenues and expenses, separation of capital and operational items, cash flow and subsequent audit trails, and disclosure of planning assumptions. Status: Compliance Interpretation: I interpret this to mean that the Town Administrator’s recommended budget must be based on credible data and the best available information concerning the local economy and other factors that may impact the Town’s revenues and expenses. In addition, the budget is to be structured to separate capital expenditures from operational costs. All revenue projections will be based on the professional judgement of the Town’s Finance Director. Compliance with the policy will be achieved when: •Revenue projections are clear and projected and actual revenues are within a 5-10% margin of error, barring any catastrophic events. •Actual revenues are not less than projected, barring any catastrophic events. •The budget presented to the Board for adoption is in a format that separates revenues, expenses, and capital expenditures. •Critical assumptions used in preparing the budget are clearly articulated to the Board during budget review sessions. Evidence: 1.COVID-19 has created significant economic impacts that have altered our projected revenues. We will continue to track our revised projections as we move through this catastrophic and unprecedented event and update them as necessary. Projections may be outside of the 5-10% margin of error due to this crisis, but we will be conservative in our estimates in order to protect the Town’s financial position. 2. The 2020 adopted budget is presented in a format that separates revenues, expenditures, and capital. 3. Critical assumptions used in preparing the budget were discussed with the Board during budget review sessions as well as during budget amendment discussions. Page 7 Report: I report compliance. Revenue projections will continue to be impacted by catastrophic events (COVID-19) and staff will continue to closely monitor projected and actual revenues. 3.3.4: Plans the expenditure in any fiscal year of more funds than are conservatively projected to be received in that period, or which are otherwise available. Status: Compliance Interpretation: I interpret this to mean that the proposed budget must be balanced. This includes expenditures for the year not exceeding the revenues received from all sources. Exceptions are Board-approved use of fund balances, and use of funds that have been accumulated over a period of time, with the approval of the Board, with the intent of saving funds to pay for a specific project or capital expense. Compliance with the policy will be achieved when: The proposed budget meets the above criteria, inclusive of any board approved spending of fund balance or specific reserve funds. Evidence: 1. The adopted and amended budget includes expenditures for the year exceeding revenues. This falls within the exception as a Board-approved use of fund balance in reaction to the COVID-19 crisis. Report: I report compliance. 3.3.5: Reduces fund balances or reserves in any fund to a level below that established by the Board of Town Trustees by adopted policy. Status: Compliance Interpretation: I interpret this to mean that the audited year-end unrestricted fund balance in the General Fund does not drop below 25% unless otherwise authorized by the Board. If the Board approves and adopts a budget that plans for reducing the fund balance below the 25% level, I interpret this as being authorized by the Board. Compliance with the policy will be achieved when: •The final CAFR shows a General-Fund fund balance of 25% or greater, unless otherwise approved by the Board. •The proposed budget anticipates an end-of-year fund balance in the General Fund of 25% or greater, unless otherwise approved by the Board. Page 8 Evidence: 1. The 2019 CAFR shows a 64% General-Fund fund balance at the end of 2019. 2. The adopted and amended 2020 budget anticipates a 20.7% General-Fund fund balance at the end of 2020. This fund balance percentage was approved by the Town Board with the adoption of the April 2020 budget amendment in response to the COVID-19 crisis and subsequently amended June 23. Report: I report compliance. 3.3.6: Fails to maintain a Budget Contingency Plan capable of responding to significant shortfalls within the Town’s budget. Status: Compliance Interpretation: I interpret this to mean that I must prepare a budget that maintains a fund balance of 25% or more in the General Fund and adequate fund balances in all enterprise funds, including the required TABOR reserve and the current cash reserves as defined in Board Policy 670 – Cash and Investment Reserve and Contingency. Compliance with the policy will be achieved when: •The final CAFR indicates a General-Fund fund balance of 25% or greater, unless otherwise authorized by the Board. •The proposed budget anticipates an end-of-year fund balance in the General Fund of 25% or greater, unless otherwise authorized by the Board. •The current cash reserves meet the criteria defined in Board Policy 670 – Cash and Investment Reserve and Contingency. Evidence: 1.The 2019 CAFR shows a 64% General-Fund fund balance at the end of 2019. 2. The adopted and amended 2020 budget anticipates a 20.7% General-Fund fund balance at the end of 2020. This fund balance percentage was approved by the Town Board with the adoption of the April 2020 budget amendment in response to the COVID-19 crisis and subsequently amended June 23. 3. Current cash and investment reserves are reported to the Board on a monthly basis, as required by Board Policy 670. 4. The Town’s budget contingency plan is established in Policy 670 (Section 3.b). Page 9 Report: I report compliance. 3.3.7: Fails to provide for an annual audit. Status: Compliance Interpretation: I interpret this to mean that I must ensure that the Town completes an independent audit annually. Further, that audit report should result in an unqualified and unmodified opinion from the Board’s auditors. Compliance with the policy will be achieved when: The annual audit is complete and presented to the Town Board. Evidence: 1. The 2019 Audit has been completed and the Comprehensive Annual Financial Report (CAFR) prepared and submitted to the State of Colorado with an unqualified and unmodified opinion from the Board’s auditors. Report: I report compliance. 3.3.8: Fails to protect, within his or her ability to do so, the integrity of the current or future bond ratings of the Town. Status: Compliance Interpretation: I interpret this to mean that I cannot take any action that will negatively impact the Town’s bond rating. This includes maintaining adequate fund balances as required in 3.3.5 and maintaining adequate bond coverage ratios for all revenue bonds associated with the Town’s enterprise funds. Compliance with the policy will be achieved when: •I am in compliance with 3.3.5. •Required bond coverage ratios are met. Evidence: 1.The 2019 CAFR shows a 64% General-Fund fund balance at the end of 2019. 2. Our current (December 31, 2019) bond-coverage ratio for Power and Communications (1,542%) exceeds the required ratio of 125%. 3. Our current (December 31, 2019) bond-coverage ratio for Water (2,864%) exceeds the required ratio of 110%. Report: I report compliance. Page 10 3.3.9: Results in new positions to staffing levels without specific approval of the Board of Town Trustees. The Town Administrator may approve positions funded by grants, which would not impose additional costs to the Town in addition to the grant funds and any temporary positions for which existing budgeted funds are allocated. Status: Compliance Interpretation: I interpret this to mean that I cannot allow any new positions or expansion of any part-time positions to be advertised or filled without prior Board approval. I may allow new positions or partial positions funded by grants or temporary positions for which existing budgeted funds are allocated without prior approval of the Board. I may also allow reductions in staffing without Board approval. Compliance with the policy will be achieved when: No new positions or expansion of any part-time positions are approved and/or hired without approval of the Board, with the exceptions noted above. Evidence: 1. All positions are indicated in the adopted and proposed budgets and no unapproved positions have been created. Report: I report compliance. Page 11 Page 12 Town of Estes Park, Larimer County, Colorado, September 22, 2020 Minutes of a Regular meeting of the Board of Trustees of the Town of Estes Park, Larimer County, Colorado. Meeting held in the Town Hall and Virtually in said Town of Estes Park on the 22nd day of September, 2020. Present: Wendy Koenig, Mayor Patrick Martchink, Mayor Pro Tem Trustees Carlie Bangs Marie Cenac Barbara MacAlpine Scott Webermeier Cindy Younglund Also Present: Travis Machalek, Town Administrator Jason Damweber, Assistant Town Administrator Greg White, Town Attorney Bunny Victoria Beers, Recording Secretary Absent: None Mayor Koenig called the meeting to order at 7:00 p.m. and all desiring to do so, recited the Pledge of Allegiance. AGENDA APPROVAL. It was moved and seconded (Webermeier/Bangs) to approve the Agenda as presented,and it passed unanimously. PUBLIC COMMENTS. None. TRUSTEE COMMENTS. Trustee Bangs attended the Transportation Advisory Board meeting on September 16, 2020. Mayor Pro Tem Martchink stated his support and appreciation for the installation of a ballot drop off box located outside of Town Hall. He stated a document containing a list of 2020 accomplishments by the Economic Development Corporation would be distributed to the Board and included in the packet. Trustee MacAlpine attended the Estes Park Planning Commission meeting on September 15, 2020 where amendments to the Estes Park Development Code were discussed and the general philosophy on amendments to the code prior to the completion of a new comprehensive plan. Concerns were expressed by commissioners regarding responsibilities and the need to include public input on amendments. Trustee Cenac attended the Parks Advisory Board meeting on September 17, 2020 where two grant options were reviewed and the master planning for Mrs. Walsh’s Garden, Land Trust memorial plaques along the riverwalk, and the Thumb project were discussed. She stated the Town Board would hear from the Advisory Board regarding grant opportunities at the October 13, 2020 study session meeting. A request for proposals is open to select artists for the suffrage project. She stated the Advisory Board would be filling a vacancy and encouraged anyone interested in serving on the Board to apply, highlighting the need for an individual with horticultural experience. TOWN ADMINISTRATOR REPORT. Town Administrator Machalek stated a water main break occurred at Highway 34 and Steamer Drive and commended staff on the clean-up efforts. Chief Wolf/Estes Valley Fire Protection District and Captain Rose/Estes Park Police provided an update on the Cameron Peak fire. As of September 22, 2020, the voluntary SecretarySecre 00 p.mp..and all desiring to d all desiring to ebebermeierermeie/r Bangss) ) to appto usly. TS.S.Rended the Tthe Transportation ransportation AA Tem Martchink stated hisTem Martchink stated his off box located outsideoff box located out omplishments byomplishments b BoardBoar and inand in endend Page 13 Board of Trustees – September 22, 2020 – Page 2 evacuations for Glen Haven and Storm Mountain had been lifted and the extension of the fire in Rocky Mountain National Park continues to be monitored. An Incident Management Team was established and an Emergency Response Plan has been developed encompassing the entire Estes Valley Fire Protection District area. Comprehensive information would be provided in coordination with Larimer County Emergency Telephone Authority, Larimer County Dispatch and through local partner communication mechanisms. Proactive actions for life safety was stressed. 1. CONSENT AGENDA: 1. Bills. 2. Town Board Minutes dated September 8, 2020 and Town Board Study Session Minutes dated September 8, 2020. 3. Strategic Planning Session Minutes dated August 13, 2020 and August 27, 2020 (Acknowledgement only). 4. Family Advisory Board Minutes dated August 6, 2020 (Acknowledgement only). 5. Estes Park Planning Commission Minutes dated August 18, 2020 (Acknowledgement only). 6. Letters of Support for Low Income Housing Tax Credit (LIHTC) Financing for Attainable-Housing Rehabilitation Projects: Trail Ridge Apartments and Park Ridge Apartments. 7. Resolution 56-20 approving Application for Grant Funding to Colorado Parks and Wildlife to Update the Estes Valley Master Trails Plan. 8. Resolution 57-20 Approving Application for Grant Funding to Colorado Parks and Wildlife to Fund Trail Maintenance Projects. It was moved and seconded (Martchink/MacAlpine) to approve the Consent Agenda, and it passed unanimously. ACTION ITEMS: 1. 2021 STRATEGIC PLAN ADOPTION.The Board held two strategic planning sessions on August 13, 2020 and August 27, 2020. Town Administrator Machalek stated COVID-19 has significantly altered the Town’s strategic environment. He stated the Plan’s priorities have been alphabetized and not numbered to remove the preception of any priority . There are 54 objectives/initiatives to support the Board’s Mission, Vision, and Values identified in the Plan. The Plan would direct the Board’s budget discussions in October 2020. Staff stated a legend would be provided to clarify the reference numbers for the goals and objectives, and updates to the layout would be made by staff to make it easier to understand. The Board requested minor updates and the map be presented at the October 13, 2020 meeting as a Consent Item to allow for additional public input. It was moved and seconded (Martchink/Cenac)to continue the adoption of the 2021 Strategic Plan to the October 13, 2020 meeting, and it passed unanimously. Whereupon Mayor Koenig adjourned the meeting at 7:42 p.m. Wendy Koenig, Mayor Bunny Victoria Beers, Recording Secretary DRAFTAcknowAckn dated dated Augus ng Tax Credit (LIHTC) Fng Tax Credit (LIHTC ects: Trail Ridge Apartmeects: Trail Ridge Apartme cation for Grant Funding tcation for Grant alley Master Trails Plan.ley Master Trails Pla ng Application for Grant Fuication for Grant Fu aintenance Projectsaintenance Projects. secondedseconded ( (Martchinkhink/Ma sed sed unanimously.unanimously. RATEGIC PLAN ADOPRATEGIC PLAN ADODRs on August 13, 2020 ans on August 13, 2020 an OVIDOVID--19 has significa19 has signif priopriorities have rities have ny priorityny priority and and VV Page 14 Town of Estes Park, Larimer County, Colorado September 22, 2020 Minutes of a Study Session meeting of the TOWN BOARD of the Town of Estes Park, Larimer County, Colorado. Meeting held at Town Hall in the Board Room and Virtually in said Town of Estes Park on the 22nd day of September, 2020. Board: Mayor Koenig, Mayor Pro Tem Martchink, Trustees Bangs, Cenac, MacAlpine, Webermeier, and Younglund Attending: Mayor Koenig, Mayor Pro Tem Martchink, Trustees Bangs, Cenac, MacAlpine, Webermeier, and Younglund Also Attending: Town Administrator Machalek, Assistant Town Administrator Damweber, Town Attorney Kramer Directors Hinkle and Muhonen, and Recording Secretary Disney Absent: None Mayor Koenig called the meeting to order at 4:45 p.m. DOWNTOWN ESTES LOOP QUARTERLY UPDATE. Director Muhonen presented the Downtown Estes Loop quarterly update, and the Technical Advisory Committee (TAC) update. They provided progress updates on Right-of-Way (ROW) acquisitions, budget, schedule timeline, and the Memorandum of Agreement with Central Federal Lands Highway Division. TAC proposed continuing work on the design and ROW acquisition efforts, finalizing hydraulic analysis, and utility relocations through the remainder of 2020, and bid the construction work in early 2021. Additionally, the grant from the US Department of Transportation for funding from the 2020 Better Utilizing Investments to Leverage Development (BUILD) program was not awarded to the Town. The Board discussed future BUILD grant options and additional grant options, and the timeline of Town contributions. WESTERN HERITAGE EDITED MEMORANDUM OF UNDERSTANDING (MOU) REVIEW. Director Hinkle provided the edited MOU with Western Heritage. Western Heritage has reviewed the MOU and requested the following changes: removal of Sections 2.05.b. and 2.06.b., and removal of the sentence “As referred to in Section 1.15, WH pays for the rodeo tickets of the following benefactors” in the Attachment. The Board discussed implications of Western Heritage’s requested changes, next steps, Town Board liaison role, ticket pricing and revenues to the Town from ticket pricing, lodging sponsorships and costs to the Town, financial benefit of using Western Heritage, the addition of a clause regarding financial records with an annual financial report to the Town Board, and the Town’s volunteer manual and enforcement of rules. The Town Board requested legal review of Section 2.12 regarding volunteer manual requirements and recommended the following changes be made to the MOU for a future Town Board meeting: Section 4.01 the deadline for written notice of termination be changed to October 1 of any year, Section 1.13 would include a financial framework clause with regular annual reports to the Town Board in September. ESTES VALLEY INVESTMENT IN CHILDHOOD SUCCESS (EVICS) AND ESTES EARLY CHILDHOOD EDUCATION (ECE): MISSION AND RESPONSIBILITIES. Assistant Town Administrator introduced EVICS Director Douglas and Estes ECE Director Moon. Estes ECE Director Moon presented the mission and responsibilities of the organization. He highlighted the focus on long-term childhood education, potential office space at Presbyterian Church, and a special childcare taxing district. The Board requested more information on the potential office space and the timeline of the taxing district. DRAFTPage 15 Town Board Study Session – September 22, 2020 – Page 2 EVICS Director Douglas presented the mission and responsibilities of EVICS. She highlighted donations, scholarships, assistance to childcare providers, family support and parent education, and developmental screenings. The Board discussed the Family Resource Center at EVICS, premium status as a Family Resource Center, and timeline of becoming a childcare provider. TRUSTEE & ADMINSTRATOR COMMENTS & QUESTIONS. None. FUTURE STUDY SESSION AGENDA ITEMS. Town Administrator Machalek requested and it was determined to reschedule Fee Waiver and Subsidy Policies to November 10, 2020, schedule Stormwater Next Steps for November 24, 2020, and schedule Parking Enforcement Code Changes for January 26, 2021. At Mayor Koenig’s request Town Administrator Machalek provided a timeline for the 2021 Strategic Plan approval and the budget adoption process and when public input can be provided. There being no further business, Mayor Koenig adjourned the meeting at 6:19 p.m. Kimberly Disney, Recording Secretary DRAFTPage 16 Town of Estes Park, Larimer County, Colorado, September 17, 2020 Minutes of a Regular meeting of the AUDIT COMMITTEE of the Town of Estes Park, Larimer County, Colorado. Meeting virtually in said Town of Estes Park on the 17th day of September, 2020. Committee: Mayor Koenig, Mayor Pro Tem Martchink, Trustee MacAlpine, Town Administrator Machalek, Finance Director Hudson, and Accounting Manager Garcia Attending: Mayor Koenig, Mayor Pro Tem Martchink, Trustee MacAlpine, Town Administrator Machalek, Finance Director Hudson, Assistant Town Administrator Damweber, Recording Secretary Disney, and Randy Watkins/ACM LLP Absent: Accounting Manager Garcia Mayor Koenig called the meeting to order at 3:00 p.m. 2019 CAFR AND SINGLE AUDIT REVIEW. Mr. Watkins reviewed the audit wrap-up and stated the primary areas of focus and consideration of findings for the audit included revenue recognitions, accounts receivable and allowances, capital assets and depreciation, long-term debt, pension and Other Post-Employee Benefits (OPEB) reporting, single audit procedures, evaluation of going concerns, and evaluation of estimates. Additional procedures were used for the evaluation of going concerns as a result of COVID-19. He stated the auditors provided an unmodified opinion which was released on August 31, 2020. The Statement of Net Position was reviewed and he outlined a total net position of $1.356 million which does not include a significant amount of restricted cash and investments, as a result of unspent bonds, totaling $29.463 million. As of December 31, 2019, the Town’s governmental funds reported a combined ending fund balance of $15.829 million with approximately $6.122 million of unrestricted funds. He reviewed the government funds, proprietary funds (Enterprise funds), and internal funds addressing the net position of the activities and the net position of each fund. A single audit was conducted and no findings related to compliance were identified and an unmodified opinion was issued. Director Hudson stated the audit would be presented to the Town Board on October 13, 2020 as an action item with the auditing firm present. CONSIDER ISSUING A REQUEST FOR AUDITOR PROPOSALS FOR THE 2020 AUDIT. Director Hudson reviewed the audit process and reporting, stating concerns with the quality and timeliness of the audit. He outlined the process for seeking a new auditor and the difficulties associated with it. The Committee discussed annual costs associated with the current contract, staff morale, responsibilities of the Committee to review the audit, and previous assurances made by the auditor. The Committee determined to recommend seeking a request for proposals for audit services to the Town Board on October 13, 2020. There being no further business, Mayor Koenig adjourned the meeting at 4:17 p.m. Kimberly Disney, Recording Secretary DRAFTPage 17 Page 18 Town of Estes Park, Larimer County, Colorado, September 1, 2020 Minutes of a Regular meeting of the ESTES PARK BOARD OF ADJUSTMENT of the Town of Estes Park, Larimer County, Colorado. Meeting held virtually in said Town of Estes Park on the 01 day of September 2020. Committee: Chair Jeff Moreau, Vice-Chair, Wayne Newsom, Board Member Joe Holtzman Attending: Chair Moreau, Vice-Chair Newsom, Board Member Holtzman, Community Development Director Randy Hunt, Planner II Alex Bergeron, Recording Secretary Karin Swanlund, Town Board Liaison Barbara MacApline Absent: none Chair Moreau called the meeting to order at 9:04 a.m. PUBLIC COMMENT. None APPROVAL OF AGENDA It was moved and seconded (Newsom/Moreau) to approve the agenda. The motion passed 2-0. Holtzman was unavailable. APPROVAL OF CONSENT AGENDA It was moved and seconded (Newsom/Holtzman) to approve the Consent Agenda. The motion passed 2-0 with Moreau abstaining. VARIANCE REQUEST, 113 E Elkhorn Avenue. Planner Bergeron reviewed the request that the BOA grant a variance to the minimum setback required on the parcel's west property line to allow a zero-foot setback. A zero- foot setback would not be functionally realized if a portion of the building continues to extend beyond the property line. If the variance is approved, it is proposed that an addition to the building be built along the property line to house a taproom. This addition is also dependent on ROW vacation because the ROW encroachment effectively prohibits modification of the building. Section 12.08.040 of the Municipal Code requires that if any existing building obstructing the street/sidewalk is "remodeled or materially altered," obstructions shall be removed. Town staff and the applicants have discussed the ROW vacation, and at this time, there are no apparent reasons why the small section of ROW cannot be vacated. The final vacation decision rests with the Town Board. Page 19 Board of Adjustment, September 1, 2020 – Page 2 Staff proposed that as a condition of ROW vacation, any development plan approval for a modification to the building (or building permit issuance if no development plan is required), including the proposed Lumpy Ridge Taproom, must be contingent on the installation of curb and gutter on the lot's Big Horn Drive frontage, where none exists now. Discussion: In response to questions asked by the Board, David Bangs, Trail Ridge Engineering, noted that the two property line pins had been located. There was a development proposal sign posted, but it disappeared at some point in time. Ernie Petrocine/Town Resident, stated that the three easement lines on the site plan are misleading and that the easement is not recorded. Access should not be blocked to the platted alley. He stated that he is satisfied with the findings and is not against the variance being requested. Director Hunt asked for confirmation that there was a survey document with a seal and signature. David Bangs confirmed the existence of a recorded amended plat for Lot 16A and an improvement survey for the lot to the north. Both are noted on the site plan. Director Hunt asked that they be presented with the final submittal. Chair Moreau asked how long the encroachment has been there. Planner Bergeron answered that the building is 100 years old and he could not locate any documents explaining why this situation exists, stating that some mistake was made at some point. Vice-Chair Newsom commented that this variance is not going to change the neighborhood, the neighbor to the north is okay with it and new curb and gutter will be advantageous. It was moved and seconded (Newsom/Holtzman) to APPROVE the variance request, with the condition of a ROW vacation by the Town Board of Trustees, in accordance with the findings as presented. The motion passed 3-0. REPORTS There is one item on the agenda for the October 6 meeting. There being no further business, Chair Moreau adjourned the meeting at 9:48 a.m. Jeff Moreau, Chair Karin Swanlund, Recording Secretary Page 20 TOWN CLERK’S OFFICE Memo To: Honorable Mayor Koenig Board of Trustees Through: Town Administrator Machalek From: Jackie Williamson, Town Clerk Date: October 13, 2020 RE: Estes Park Board of Appeals Appointment (Mark all that apply) PUBLIC HEARING ORDINANCE LAND USE CONTRACT/AGREEMENT RESOLUTION OTHER______________ QUASI-JUDICIAL YES NO Objective: To consider the appointment recommended by the interview committee for the Estes Park Board of Appeals. Present Situation: The Board of Appeals is composed of five members with technical qualifications, required by various International Building Codes, with the purpose of hearing appeals of the Building Official’s decisions and to advise staff and elected officials on matters pertaining to code amendments and code interpretations. The Town Clerk’s Office advertised to fill an open position on the Board with an individual who has plumbing experience and meets the technical qualifications. This would fill a vacancy that occurred on May 1, 2020. One application was received and the interview committee consisting of Trustees Cenac and MacAlpine conducted an interview on September 4, 2020. Proposal: The interview committee recommends the appointment of Richard Dowling for a term expiring May 1, 2023. Richard Dowling has lived in Estes Park for over a year and has owned and operated Ace Hi Plumbing & Heating since 1996, which has been an active plumbing and heating contractor in the Estes Valley since 2004. Advantages: Filling the position would complete the five-member board. Disadvantages: Page 21 If the appointment is not made, the position would remain vacant until it could be re- advertised and interviews conducted. Action Recommended: Appoint Richard Dowling to the Estes Park Board of Appeals for a term expiring May 1, 2023. Finance/Resource Impact: None. Level of Public Interest Low. Sample Motion: I move approve/deny the appointment of Richard Dowling to the Estes Park Board of Appeals for a term expiring May 1, 2023. Attachments: None. Page 22 UTILITIES Memo To: Honorable Mayor Koenig Board of Trustees Through: Town Administrator Machalek From: Superintendent Lockhart Date: October 13, 2020 RE: Purchase Approval for Altec Bucket Truck for Trailblazer Broadband $125,560, Budgeted. (Mark all that apply) PUBLIC HEARING ORDINANCE LAND USE CONTRACT/AGREEMENT RESOLUTION OTHER Purchase_____ QUASI-JUDICIAL YES NO Objective: To support our new fiber-optic network infrastructure and reliability by obtaining Town Board approval to purchase a bucket truck. Present Situation: In 2019 the Town of Estes Park started to move forward with the buildout of Fiber Optics to provide high-speed internet for all of our customers on the electric system. For Trailblazer's startup, we have been sharing the use of a Power & Communications bucket trucks. Our fiber infrastructure and Trailblazer Broadband customer base have outgrown the ability to share a bucket truck. Quotes were received from three vendors and are as follows: Altec 641 Telluride St Aurora, Colorado 303-364-9515 48ft -- $182,000.00 Demonstration Truck, 48ft --$125,560 Terex Utilities, INC 500 Oakwood Road Watertown, SD 57201 605-882-5595 48ft $194,298 Page 23 ETI 50ft A17439MH--$135,000 Altec and ETI provided demonstration trucks for us to test out. The crew agrees the Altec truck has a better built boom bucket than the other units. We have the option to purchase the Altec demonstration trucks at a lower cost. We are confident our needs will be met while saving over $50,000 by buying a demonstration truck. Proposal: Staff proposes approval for the purchase of the Altec demonstration bucket truck. Advantages: •Eliminates coordination of use resulting in higher availability to respond to repairs and maintenance of our fiber infrastructure •New vehicles are more reliable Disadvantages: •The purchase costs money; however, Trailblazer's proforma and project budget include the purchase of this equipment Action Recommended: Staff recommends moving forward with the purchase of the demonstration Altec Bucket Truck. Finance/Resource Impact: 502-7001-580.35-66 / Power & Communications / $125,560 Level of Public Interest Low Sample Motion: This purchase will be on the consent agenda. Should it be removed, the following sample motion could be used: I move for the approval/denial of the Altec truck purchase Attachments: 1.Purchase Order #37786 Page 24 ATTACHMENT 1Page 25 Page 26 Page 27 Page 28 PROCEDURE FOR PUBLIC HEARING Applicable items include: Rate Hearings, Code Adoption, Budget Adoption 1.MAYOR. The next order of business will be the public hearing on ACTION ITEM 1. ORDINANCE 12-20 ADMINISTRATIVE APPROVAL OF SPECIAL EVENTS.  At this hearing, the Board of Trustees shall consider the information presented during the public hearing, from the Town staff, public comment, and written comments received on the proposed electric rate increase.  Any member of the Board may ask questions at any stage of the public hearing which may be responded to at that time.  Mayor declares the Public Hearing open. 2.STAFF REPORT.  Review the staff report. 3.PUBLIC COMMENT.  Any person will be given an opportunity to address the Board concerning the Ordinance. All individuals must state their name and address for the record. Comments from the public are requested to be limited to three minutes per person. 4. MAYOR.  Ask the Town Clerk whether any communications have been received in regard to the item which are not in the Board packet.  Ask the Board of Trustees if there are any further questions concerning the item.  Indicate that all reports, statements, exhibits, and written communications presented will be accepted as part of the record.  Declare the public hearing closed.  Request Board consider a motion. 5. BOARD DISCUSSION.  Discussion by the Board. Page 29 6.SUGGESTED MOTION.  Suggested motion(s) are set forth in the staff report. 7.DISCUSSION ON THE MOTION.  Discussion by the Board on the motion. 8.VOTE ON THE MOTION. Vote on the motion or consideration of another action. Page 30 Events & Visitor Services Memo To: Honorable Mayor Koenig Board of Trustees Through: Town Administrator Machalek From: Rob Hinkle, Director of Events & Visitor Services Date: October 13, 2020 RE: ORDINANCE 12-20 Administrative Approval of Special Events (Mark all that apply) PUBLIC HEARING ORDINANCE LAND USE CONTRACT/AGREEMENT RESOLUTION OTHER______________ QUASI-JUDICIAL YES NO Objective: To establish an administrative process for approval of permits on public and private property for special events including sidewalk sales. Present Situation: The sidewalk sale is a routine annual item that needs Town Board approval based on an uncodified ordinance from 1991. Proposal: Amend the Estes Park Municipal Code by the addition of section 9.12.030. This would repeal any ordinance in conflict with this ordinance including Ordinance 15-91. Advantages: By making this an administrative process it becomes a quicker and smoother process similar to other events in the permit system. Disadvantages: None Action Recommended: To approve the amended addition of section 9.12.030 to the Estes Park Municipal Code allowing for administrative approval of special events including sidewalk sales. Finance/Resource Impact: None Level of Public Interest Low interest Page 31 Sample Motion: I move for the approval of ORDINANCE 12-20. Attachments: 1.Ordinance 12-20 2.Ordinance 15-91 Page 32 ORDINANCE NO. 12-20 AN ORDINANCE PROVIDING FOR ADMINISTRATIVE APPROVAL OF SPECIAL EVENTS WHEREAS, the Town supports organized special events including sidewalk sales and desires to establish an administrative process for their approval. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF ESTES PARK, COLORADO AS FOLLOWS: Section 1: The Town of Estes Park Municipal Code is hereby amended by the addition of section 9.12.030, to read as follows: 9.12.030. Special events. (a)The Events and Visitor Services Director may approve permits on public and private property for special events. (b)Scope. Special events may include: (1)temporary events or promotions, including a sidewalk sale or block party, that uses a barricade, booth, table, rack, structure, cart, or other display equipment; (2)events in town parks, whether or not admission is charged; and (3) occasions in which a group of persons collectively engage in a sport or form of physical exercise which obstructs, delays or interferes with the normal flow of pedestrian or vehicular traffic and controls, including, but not limited to, bicycle and foot races. (c)Before issuing a special event permit, the Events and Visitor Services Director shall consult with the directors of all affected Town departments or their designees, and shall condition the permit as necessary to protect the public health, safety, and welfare, and the orderly flow of vehicular and pedestrian traffic. Conditions may include, without limitation, requirements for insurance and indemnity, security deposit, access and traffic control plans, and maintenance of public property. (d)Before granting a special event permit for a new event in Bond Park, the Events and Visitor Services Director shall present the application to the Town Board for review. (e)No special event permit shall extend longer than twelve months. ATTACHMENT 1 Page 33 (f)Approved special events are exceptions to the prohibitions of other sections of this chapter, chapter 12.08 (excavations and obstructions), section 4.4(D)(1)(a) of the development code, and development code requirements for temporary use permits. (g)The Events and Visitor Services Director may suspend or revoke a special event permit at any time, effective immediately, upon determining that such revocation is necessary to protect the public health, safety, or welfare, or that the holder of the permit is not ensuring compliance with permit conditions or federal, state, or local laws. (h)Within ten days of the Town mailing or otherwise providing notice of denial, approval with conditions, suspension, or revocation of a special events permit to an applicant or permittee, the applicant or permittee may appeal such denial or revocation to the Town Administrator by filing with the Town Clerk a written petition specifying the allegations of error claimed. The Town Administrator or their designee shall conduct a hearing complying with basic procedural due process to determine the issues presented. (i)Upon permit revocation or expiration, or suspension if required, the permit holder shall promptly remove any associated structures, material or equipment from the public property and restore the public property to its prior condition. Upon reasonable advance notice and demand for removal, if the permit holder fails to comply, the items shall be deemed abandoned, the Town may remove and dispose of same, and the permit holder shall be responsible to pay the Town all reasonable costs of removal, storage and restoration. (j)Violation of this section or any condition of a special event permit is unlawful and punishable under chapter 1.20 of this code. Section 2: The Board amends Section 4.4(D)(1)(a)(3) of the Estes Park Development Code by adding underlined material, to read as follows: D.Additional Zoning District Standards. 1.Operational Requirements. a.Outdoor Sales, Use, Storage and Activity in the CD Zoning District. (1)Except as may be allowed in paragraph (3) below, all retail sales, displays and activities and all other uses, storage and activity shall be wholly contained within the interior of a building or permanent structure. Page 34 (2)Retail merchandise shall not be displayed in any way on doors that provide customer access to a building or on windows that open out onto or over public ways, including sidewalks, pedestrian paths/trails or permitted outdoor eating/serving area. (3)Exceptions. Notwithstanding paragraph (1) above, the following outdoor uses, storage or activity shall be permitted within the CD zoning district: (a)Municipal uses, provided that such municipal uses are approved by the Board of Trustees. (b)Permitted outdoor seating and dining areas (See §5.1.M). (c)Parking lots as a principal use or parking lots and loading areas as permitted accessory uses, subject to screening, landscaping and other applicable requirements set forth in this Code. (d)Accessory refuse collection areas subject to screening and other applicable requirements set forth in this Code. (e)Automated Teller Machine (ATM) and/or interactive kiosks intended to serve walk-up customers only. ATMs or kiosks shall not obstruct the movement of pedestrians through plazas, along adjoining sidewalks or through other areas intended for public usage. (f)Outdoor mobile food vendor uses. (g) Special events as approved under section 9.12.030 of the Estes Park Municipal Code. Section 3: All ordinances in conflict with this Ordinance are hereby repealed to the extent of such inconsistency. To the extent that it is still in effect, Ordinance 15-91 is hereby repealed. Section 4: This Ordinance shall take effect and be enforced thirty (30) days after its adoption and publication. PASSED AND ADOPTED by the Board of Trustees of the Town of Estes Park, Colorado this ____ day of _______________, 2020. Page 35 TOWN OF ESTES PARK, COLORADO By: Mayor ATTEST: Town Clerk I hereby certify that the above Ordinance was introduced at a regular meeting of the Board of Trustees on the day of , 2020 and published in a newspaper of general circulation in the Town of Estes Park, Colorado, on the day of , 2020, all as required by the Statutes of the State of Colorado. Town Clerk APPROVED AS TO FORM: Town Attorney Page 36 ATTACHMENT 2 Page 37 Page 38 FINANCE DEPARTMENT Memo To: Honorable Mayor Koenig Board of Trustees Through: Town Administrator Machalek From: Duane Hudson, Finance Director Date: October 13, 2020 RE: Accept Delivery of the Audited Financial Statements for the Year Ending December 31, 2019 (Mark all that apply) PUBLIC HEARING ORDINANCE LAND USE CONTRACT/AGREEMENT RESOLUTION OTHER QUASI-JUDICIAL YES NO Objective: Formally accept the audit of the Comprehensive Annual Financial Report (CAFR), including the Single Audit Reports, for the year ended December 31, 2019. Present Situation: The Town of Estes Park has received the annual audit of its financial statements as required by State Statute CRS 29-1-603 and, when applicable, the Federal Single Audit Act. The CAFR has been posted online on the Finance webpage at: 2019 CAFR The audit covers both the Town’s operations and Visit Estes Park (VEP) as a required component unit. Note 1 Summary of Significant Accounting Policies on page 12 of the CAFR explains the inclusion of VEP. Randy Watkins, Audit Partner with BDO USA, LLP (formerly ACM, LLP), met virtually with the audit committee on Sept 17, 2020 at 3:00 pm to review the CAFR and results of the audit. The independent auditor’s report expressed an unmodified (“clean”) opinion that the financial statements presented fairly, in all material respects, the financial positon of the funds and activities of the Town of Estes Park in conformity with Generally Accepted Accounting Principles (GAAP). This is the third year the audit was performed by this firm. To comply with State Statute filing deadlines as well as grant and bond filing deadlines, the CAFR has already been filed with the appropriate agencies. This action item is to formally acknowledge the receipt of the audit by the Town Board, as recommended by the audit committee. Page 39 Proposal: Approve the audit committee’s recommendation to accept the audit report and CAFR as presented. Advantages: This will demonstrate compliance with State Statutes, bond covenants, and grantor requirements. Disadvantages: None identified. Action Recommended: The audit committee referred the acceptance of the audit report and CAFR for the year ended Dec 31, 2019 to the Town Board for consideration. Finance/Resource Impact: The audit is an ongoing annual obligation budgeted within the following accounts: 101-1500-415-22-01 502-6501-560-22-01 503-6500-560-22-01 The total fee for the audit of the 2019 CAFR was $46,500, of which we have not yet received the billing for the final $10,000. This is within the budgeted amount for the audit of $54,500. Level of Public Interest I have received no inquiries or comments from the public regarding this CAFR. Sample Motion: I move for the approval/denial of acceptance of the audit report and Comprehensive Annual Financial Report for the year ended December 31, 2019. Attachments: 1.Attachment 1: 2019 Audit Wrap Up Communication 2.2019 CAFR – Available online at the following link: 2019 CAFR (hard copy distributed separately) Page 40 Audit Wrap Up September 17, 2020 Town of Estes Park, Colorado This presentation was prepared as part of our audit, has consequential limitations, is restricted to those charged with governance and, if appropriate, management, and is not intended and should not be used by anyone other than those specified parties. ATTACHMENT 1 Page 41 September 17, 2020 Mr. Duane Hudson, Finance Director Members of the Town Board Town of Estes Park, Colorado 170 Macgregor Avenue Estes Park, CO 80517 Professional standards require us to communicate with you regarding matters related to the audit, that are, in our professional judgment, significant and relevant to your responsibilities in overseeing the financial reporting process. We presented an overview of our plan for the audit of the financial statements of the Town of Estes Park, Colorado (the “Town”) as of and for the year ended December 31, 2019, including a summary of our overall objectives for the audit, and the nature, scope, and timing of the planned audit work. This communication is intended to elaborate on the significant findings from our audit, including our views on the qualitative aspects of the Government’s accounting practices and policies, management’s judgments and estimates, financial statement disclosures, and other required matters. We are pleased to be of service to the Town and look forward to meeting with you to discuss our audit findings, as well as other matters that may be of interest to you, and to answer any questions you might have. Respectfully, ACM LLP Page 42 Discussion Outline Page Status of Our Audit .............................................................................................................. 3 Results of Our Audit ............................................................................................................. 4 Internal Control Over Financial Reporting ................................................................................... 6 Other Required Communications .............................................................................................. 7 Independence Communication ................................................................................................. 8 GASB Standards .................................................................................................................. 9 Cybersecurity ................................................................................................................... 11 Page 43 AUDIT WRAP-UP – DECEMBER 31, 2019 Status of Our Audit We have completed our audit of the financial statements and federal awards as of and for the year ended December 31, 2019. Our audit was conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards. This audit of the financial statements does not relieve management or those charged with governance of their responsibilities. The objective of our audit was to obtain reasonable - not absolute - assurance about whether the financial statements are free from material misstatements whether due to error or fraud. The scope of the work performed was substantially the same as that described to you in our earlier Audit Planning communications, except that in light of the COVID-19 pandemic, we have performed additional procedures over going concern assumptions used in determining the Town’s ability to continue as a going concern entity. We issued an unmodified opinion on the financial statements and released our report on August 31, 2020. We issued an unmodified opinion on compliance requirements that could have a direct and material effect on each major federal program. Our responsibility for other information in documents containing the Government’s audited financial statements does not extend beyond the financial information identified in the audit report, and we are not required to perform procedures to corroborate such other information. However, in accordance with professional standards, we have read the information included by the Government and considered whether such information, or the manner of its presentation, was materially inconsistent with its presentation in the financial statements. Our responsibility also includes calling to management’s attention any information that we believe is a material misstatement of fact. We have not identified any material inconsistencies or concluded there are any material misstatements of facts in the other information that management has chosen not to correct. All records and information requested by ACM LLP were freely available for our inspection. Management’s cooperation was excellent. We received full access to all information that we requested while performing our audit, and we acknowledge the full cooperation extended to us by all levels of Government personnel throughout the course of our work. Page 44 AUDIT WRAP-UP – DECEMBER 31, 2019 Results of Our Audit ACCOUNTING PRACTICES, POLICIES, ESTIMATES The following summarizes the more significant required communications related to our audit concerning the Government’s accounting practices, policies, and estimates: The Government’s significant accounting practices and policies are those included in Note 1 to the financial statements. These accounting practices and policies are appropriate, comply with generally accepted accounting principles and industry practice, were consistently applied, and are adequately described within Note 1 to the financial statements. There were no changes in significant accounting policies and practices during 2019. Significant estimates are those that require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Government’s significant accounting estimates, including a description of management’s processes and significant assumptions used in development of the estimates, are disclosed in Note 1 of the financial statements. Primary Areas of Focus and Considerations and Findings Revenue Recognition: The Town’s major source of revenue consists of sales taxes, property taxes, charges for services, and intergovernmental revenues. The Town records revenue when earned. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as soon as all eligibility requirements imposed by the provider have been met. Accounts Receivable and Allowances: Accounts receivable represents amounts due from citizens and businesses for property and sales taxes, customers for utilities, and other governmental entities. Capital Assets and Depreciation: Capital assets of the Town are a significant area of the Town’s financial statements. Accordingly, as part of the audit, we paid particular attention to the costs of newly acquired assets, repairs and maintenance expenditures on existing capital assets, and the depreciation expense of these assets. Long-Term Debt: The Town’s governmental activities have long-term debt totaling $8,656,408 (including compensated absences of $673,649), and the Town’s business-type activities have long-term debt totaling $36,936,168 (including compensated absences of $338,443). Pension Reporting: The Town has one separate defined benefit plans administered by the Colorado Public Employees’ Retirement Association of Colorado (“PERA”). Additionally, the Town has a single employer Retiree Medical Insurance Plan. The PERA plans are cost-sharing, multiple employer defined benefit and OPEB plans. As such, the City has reported net pension and OPEB liabilities and related deferred outflows/inflows for these plans in their financial statements. In addition, changes in net pension and OPEB liabilities were recognized as pension or OPEB expense or reported as deferred outflows/inflows of resources depending on the nature of change. Single Audit Procedures: Because the Town expended in excess of $750,000 of federal grant funds, the Town was subject to a single audit pursuant to the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Accordingly, ACM performed procedures on internal controls, and certain compliance requirements associated with the Town’s major federal awards. Evaluation of Going Concern: No going concern issues were noted during our audit. Page 45 Results of Our Audit 5 AUDIT WRAP-UP – DECEMBER 31, 2019 Management did not make any significant changes to the processes or significant assumptions used to develop the significant accounting estimates in 2019. CORRECTED AND UNCORRECTED MISSTATEMENTS Please refer to the schedule of corrected misstatements attached to this report. There were no uncorrected misstatements, other than those that were clearly trivial, related to accounts and/or disclosures that we presented to management. QUALITY OF THE DISTRICT’S FINANCIAL REPORTING A discussion was held regarding the quality of the Government’s financial reporting, which included the following: Qualitative aspects of significant accounting policies and practices Our assessment of critical accounting policies and practices Our conclusions regarding significant accounting estimates Significant unusual transactions Financial statement presentation New accounting pronouncements Alternative accounting treatments Evaluation of Estimates: Estimates were determined to be reasonable, and free of bias. Page 46 AUDIT WRAP-UP – DECEMBER 31, 2019 Internal Control Over Financial Reporting In planning and performing our audit of the Town’s financial statements, we considered the Town’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Town’s internal control. Our consideration of internal control was for the limited purpose described above and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We are required to communicate, in writing and in a timely manner, to those charged with governance all material weaknesses and significant deficiencies that have been identified in the Government’s internal controls over financial reporting. The definitions of control deficiency, significant deficiency and material weakness follow: Category Definition Deficiency in Internal Control A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Significant Deficiency A deficiency or combination of deficiencies in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Material Weakness A deficiency or combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the Government’s financial statements will not be prevented, or detected and corrected on a timely basis. In conjunction with our audit of the financial statements, we noted no material weaknesses. However, material weaknesses may exist that have not been identified. Page 47 7 AUDIT WRAP-UP – DECEMBER 31, 2019 Other Required Communications Following is a summary of those required items, along with specific discussion points as they pertain to the Government: Requirement Discussion Points Significant changes to planned audit strategy or significant risks initially identified There were no significant changes to the planned audit strategy or significant risks initially identified and previously communicated to those charged with governance as part of our Audit Planning communications. However, in light of the COVID-19 pandemic, we have performed additional procedures over going concern assumptions used in determining the Town’s ability to continue as a going concern entity. Obtain information from those charged with governance relevant to the audit There were no matters noted relevant to the audit, including, but not limited to: violations or possible violations of laws or regulations; risk of material misstatements, including fraud risks; or tips or complaints regarding the Government’s financial reporting that we were made aware of as a result of our inquiry of those charged with governance. If applicable, nature and extent of specialized skills or knowledge needed related to significant risks There were no specialized skills or knowledge needed, outside of the core engagement team, to perform the planned audit procedures or evaluate audit results related to significant risks Our evaluation of the Government’s relationships and transactions with related parties and their impact on the financial statements We have evaluated the Government’s process to identify, authorize and approve, account for, and disclose its relationships and transactions with related parties and noted no significant issues. Disagreements with management There were no disagreements with management about matters, whether or not satisfactorily resolved, that individually or in aggregate could be significant to the Government’s financial statements or to our auditor’s report. Significant difficulties encountered during the audit There were no significant difficulties encountered during the audit. If applicable, other matters significant to the oversight of the Government’s financial reporting process, including complaints or concerns regarding accounting or auditing matters There are no other matters that we consider significant to the oversight of the Government’s financial reporting process that have not been previously communicated. Representations requested from management Please refer to the management representation letter. Page 48 AUDIT WRAP-UP – DECEMBER 31, 2019 Independence Communication Our engagement letter to you describes our responsibilities in accordance with professional standards and certain regulatory authorities with regard to independence and the performance of our services. This letter also stipulates the responsibilities of the Town with respect to independence as agreed to by the Town. Please refer to that letter for further information. Page 49 9 AUDIT WRAP-UP – DECEMBER 31, 2019 GASB Standards SUMMARY OF STATEMENT NO. 95 POSTPONEMENT OF THE EFFECTIVE DATES OF CERTAIN AUTHORITATIVE GUIDANCE (ISSUED 05/20) The primary objective of this Statement is to provide temporary relief to governments and other stakeholders in light of the COVID-19 pandemic. That objective is accomplished by postponing the effective dates of certain provisions in Statements and Implementation Guides that first became effective or are scheduled to become effective for periods beginning after June 15, 2018, and later. The effective dates of certain provisions contained in the following pronouncements are postponed by one year: •Statement No. 83, Certain Asset Retirement Obligations •Statement No. 84, Fiduciary Activities •Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements •Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period •Statement No. 90, Majority Equity Interests •Statement No. 91, Conduit Debt Obligations •Statement No. 92, Omnibus 2020 •Statement No. 93, Replacement of Interbank Offered Rates •Implementation Guide No. 2017-3, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting) •Implementation Guide No. 2018-1, Implementation Guidance Update—2018 •Implementation Guide No. 2019-1, Implementation Guidance Update—2019 •Implementation Guide No. 2019-2, Fiduciary Activities. The effective dates of the following pronouncements are postponed by 18 months: •Statement No. 87, Leases •Implementation Guide No. 2019-3, Leases. Earlier application of the provisions addressed in this Statement is encouraged and is permitted to the extent specified in each pronouncement as originally issued. GASB STATEMENT NO. 87, LEASES This standard will require recognition of certain lease assets and liabilities for leases that are currently classified as operating leases. New definition of a lease - a contract that conveys the right to use another entity’s nonfinancial asset for a period in an exchange or exchange-like transaction. Eliminates the distinction between operating and capital leases. Excludes short-term leases. Excludes leases that transfer ownership and service concession arrangements that are covered by GASB Statement No. 60. Lessees would recognize a lease liability and an intangible right-to-use lease asset which would be amortized in a systematic and reasonable manner over the shorter of the lease term or the useful life of the underlying asset. Lessors would recognize lease receivable and deferred inflow of resources which would be recognized as revenue in a systematic and rational manner over the term of the lease. Page 50 10 AUDIT WRAP-UP – DECEMBER 31, 2019 GASB STATEMENT NO. 89, ACCOUNTING FOR INTEREST COST INCURRED BEFORE THE END OF A CONSTRUCTION PERIOD Upon implementation, in financial statements using the economic resources measurement focus (business- type activities and enterprise Districts) interest incurred during construction should be recognized as an expense of the period. Interest costs on construction-in-progress will be capitalized only to the implementation date of this Statement. The provisions of this Statement are to be applied prospectively and will therefore not require a restatement of any balances. In financial statements using the current financial resources measurement focus, interest incurred during construction should be recognized as an expenditure (no change). If a government has regulated operations as defined by paragraph 476 of GASB Statement No. 62, this Statement does not eliminate or remove the requirement to capitalize qualifying interest costs as a regulatory asset. Page 51 11 AUDIT WRAP-UP – DECEMBER 31, 2019 Cybersecurity The Committee’s role in the oversight of organizational risk is increasingly complicated by cybersecurity concerns. Trustees need to maintain continual knowledge about evolving cyber issues and management’s plans for allocating resources and otherwise responding to cyber risks. Such knowledge helps boards assess the priorities and investment decisions made by management in critical areas. Often, particularly in smaller organizations, those charged with governance oversee and monitor management’s strategy for protecting its digital assets. In April 2017, the AICPA published the new Cybersecurity Risk Management Reporting Framework to its website —also known as “SOC (System and Organization Controls) for Cybersecurity”—that provides entities with a proactive approach for designing a risk management program and communicating about its effectiveness to their senior management teams, boards, and external stakeholders. The Independent Audit Committee is urged to refer to BDO’s SOC for Cyber resources to learn more about attestation serves with respect to management programs. Here are recent tools/materials for use by those charged with governance in this area: Recommended Resources Release Date BDO Webinar: Cybersecurity – Resources Boards Want to Know About August 22, 2018 September 27, 2018 CAQ’s Cybersecurity Risk Management Oversight : A Tool for Board Members April 2018 BDO Archived Webinar: What’s on the Minds of Boards? November 2017 Are You Cyber Aware?: 10 Cybersecurity Questions for Senior Executives? October 2017 Cyber Risk Management: What You Need to Know Now October 2017 2017 BDO Cyber Governance Survey September 2017 Breaking Down the Equifax Data Breach September 2017 BDO Knows Cybersecurity: Petya Cyber Attack June 2017 BDO Highlights Important DHS - FBI Cyber Alert on North Korea - Hidden Cobra June 2017 Introducing SOC for Cybersecurity: Translating Cyber Risk For Every Stakeholder June 2017 Page 52 Estes AJE Year End: December 31, 2019 Started by Completed by Detail Review Adjusting Journal Entries ALH 6/17/2020 ALH 6/17/2020 Date: 1/1/2019 To 12/31/2019 General Review Partner FC Review Account No: 1 To 99 RLW 8/19/2020 Number Date Name Account No Reference Debit Credit Net Income (Loss)Amount Chg Recurrence Misstatement Net Income (Loss) Before Adjustments 9,010,959.00 1 12/31/2019 FUND BALANCE / UNRESERVED FUND BALANCE 236-0000-253.00-00 236 WW 1.00 1 12/31/2019 GENERAL LONG-TERM LIAB. / CAPITAL LEASE PROCEEDS 236-0000-388.70-00 236 WW 1.00 1 12/31/2019 FUND BALANCE / UNRESERVED FUND BALANCE 244-0000-253.00-00 244 WW 1.00 1 12/31/2019 PERSONAL SERVICE/SALARIES / REGULAR STAFF 244-3400-434.11-02 244 WW 1.00 1 12/31/2019 FUND BALANCE / UNRESERVED FUND BALANCE 260-0000-253.00-00 260 WW 1.00 1 12/31/2019 REGULAR STAFF 260-2000-420.11-02 260 WW 1.00 1 12/31/2019 RETAINED EARNINGS / UNRESERVED 502-0000-279.00-00 502 WW 3.00 1 12/31/2019 MISCELLANEOUS REVENUE / GAIN/LOSS REVENUE 502-0000-380.40-00 502 WW 3.00 1 12/31/2019 RETAINED EARNINGS / UNRESERVED 503-0000-279.00-00 503 WW 1 12/31/2019 MISCELLANEOUS REVENUE / GAIN/LOSS REVENUE 503-0000-380.40-00 503 WW 1 12/31/2019 RETAINED EARNINGS / UNRESERVED 606-0000-279.00-00 606 WW 1.00 1 12/31/2019 MISCELLANEOUS REVENUE / OTHER 606-0000-380.20-00 606 WW 1.00 1 12/31/2019 RESERVE FOR ENCUMBRANCES / PRIOR YEAR 625-0000-244.10-00 625 WW 1.00 1 12/31/2019 OTHER 625-0000-380.20-00 625 WW 1.00 1 12/31/2019 RETAINED EARNINGS / UNRESERVED 635-0000-279.00-00 635 WW 1.00 1 12/31/2019 MISCELLANEOUS REVENUE / SALES OF FIXED ASSETS 635-0000-380.30-00 635 WW 1.00 1 12/31/2019 FIXED ASSET / INVEST GEN FIXED ASSETS 850-0000-280.00-00 850 WW 1.00 1 12/31/2019 MISCELLANEOUS REVENUE / GAIN/LOSS REVENUE 850-0000-380.40-00 850 WW 1.00 To true up fund balance. 10.00 10.00 9,010,953.00 (6.00 ) 2 12/31/2019 OTHER ASSETS / DO-CONTR AFTER MEASU DATE 502-0000-170.00-00 502 FF.03.02.1 313,371.00 2 12/31/2019 DEFERRED OUTFLOW / PERA CONT SUBS MEAS DATE 502-0000-190.00-00 502 FF.03.02.1 264,215.00 2 12/31/2019 DEFERRED OUTFLOW / PERA CHG PROPORTION SHARE 502-0000-191.00-00 502 FF.03.02.1 26,742.00 2 12/31/2019 DEFERRED OUTFLOW / PERA CHG IN EXPERIENCE 502-0000-192.00-00 502 FF.03.02.1 51,300.00 2 12/31/2019 DEFERRED OUTFLOW /CHANGE IN ASSUMPTIONS 502-0000-193.00-00 502 FF.03.02.1 37,348.00 2 12/31/2019 DEFERRED POSTEMPLOY BENEF / NET PENSION LIABILITY 502-0000-238.10-00 502 FF.03.02.1 527,265.00 2 12/31/2019 DEFERRED POSTEMPLOY BENEF / PROJ AND ACTUAL EARNIN 502-0000-238.60-00 502 FF.03.02.1 687,216.00 2 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 502-6301-540.14-90 502 FF.03.02.1 483,106.00 2 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 502-6401-550.14-90 502 FF.03.02.1 58,571.00 2 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 502-6501-560.14-90 502 FF.03.02.1 133,954.00 Entry to record GASB 68 for Light and Power fund 1,291,544.00 1,291,544.00 9,686,584.00 675,631.00 3 12/31/2019 OTHER ASSETS / DO-CONTR AFTER MEASU DATE 503-0000-170.00-00 503 FF.03.02.1 159,608.00 3 12/31/2019 DEFERRED OUTFLOW / PERA CONT SUBS MEAS DATE 503-0000-190.00-00 503 FF.03.02.1 166,876.00 3 12/31/2019 DEFERRED OUTFLOW / PERA CHG PROPORTION SHARE 503-0000-191.00-00 503 FF.03.02.1 16,887.00 3 12/31/2019 DEFERRED OUTFLOW / PERA CHG IN EXPERIENCE 503-0000-192.00-00 503 FF.03.02.1 32,401.00 3 12/31/2019 DEFERRED OUTFLOW / CHANGE IN ASSUMPTION 503-0000-193.00-00 503 FF.03.02.1 23,589.00 3 12/31/2019 DEFERRED POSTEMPLOY BENEF / NET PENSION LIABILITY 503-0000-238.10-00 503 FF.03.02.1 333,014.00 3 12/31/2019 DEFERRED POSTEMPLOY BENEF / PROJ AND ACTUAL EARNIN 503-0000-238.60-00 503 FF.03.02.1 434,041.00 3 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6200-530.14-90 503 FF.03.02.1 83,783.00 3 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6300-540.14-90 503 FF.03.02.1 202,124.00 3 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6400-550.14-90 503 FF.03.02.1 35,266.00 3 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6500-560.14-90 503 FF.03.02.1 67,235.00 Entry to record GASB 68 for Water fund. 9/17/2020 4:57 AM Page 1 Page 53 Estes AJE-1 Year End: December 31, 2019 Started by Completed by Detail Review Adjusting Journal Entries ALH 6/17/2020 ALH 6/17/2020 Date: 1/1/2019 To 12/31/2019 General Review Partner FC Review Account No: 1 To 99 RLW 8/19/2020 Number Date Name Account No Reference Debit Credit Net Income (Loss)Amount Chg Recurrence Misstatement 777,412.00 777,412.00 10,074,992.00 388,408.00 4 12/31/2019 DEFERRED OUTFLOW / PERA CONT SUBS MEAS OPEB 502-0000-190.01-00 502 HH.05. 04 4,064.00 4 12/31/2019 DEFERRED OUTFLOW / PERA CHG IN PROP SH OPEB 502-0000-191.01-00 502 HH.05. 04 65.00 4 12/31/2019 DEFERRED OUTFLOW / PERA CHG IN EXPER OPEB 502-0000-192.01-00 502 HH.05. 04 316.00 4 12/31/2019 DEFFERED OUTFLOWS / PERA Change in Asumptions OPEB 502-0000-193.01-00 502 HH.05. 04 2,346.00 4 12/31/2019 DEFFERRED OUTFLOW / PERA EARNINGS OPEB 502-0000-194.01-00 502 HH.05. 04 1,923.00 4 12/31/2019 DEFERRED POSTEMPLOY BENEF / PERA HCTF NET OPEB LIA 502-0000-238.11-00 502 HH.05. 04 16,714.00 4 12/31/2019 DEFERRED INFLOW / PERA EARNINGS OPEB 502-0000-238.61-00 502 HH.05. 04 5,316.00 4 12/31/2019 Defferred Outflow / PERA CHG in EXP OPEB 502-0000-238.62-00 502 HH.05. 04 509.00 4 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 502-6301-540.14-90 502 HH.05. 04 2,827.00 4 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 502-6401-550.14-90 502 HH.05. 04 343.00 4 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 502-6501-560.14-90 502 HH.05. 04 785.00 Entry to record OPEB for Health Care Trust Fund for Light Fund. 17,604.00 17,604.00 10,071,037.00 (3,955.00 ) 5 12/31/2019 DEFERRED OUTFLOW / PERA CONT SUBS MEAS OPEB 503-0000-190.01-00 503 HH.05. 04 515.00 5 12/31/2019 DEFERRED OUTFLOW / PERA CHG IN PROP SH OPEB 503-0000-191.01-00 503 HH.05. 04 41.00 5 12/31/2019 DEFERRED OUTFLOW / PERA CHG IN EXPER OPEB 503-0000-192.01-00 503 HH.05. 04 200.00 5 12/31/2019 DEFFERED OUTFLOW / PERA CHANGE IN ASSUMPTIONS OPEB 503-0000-193.01-00 503 HH.05. 04 1,482.00 5 12/31/2019 DEFFERRED OUTFLOW / PERA EARNINGS 503-0000-194.01-00 503 HH.05. 04 1,215.00 5 12/31/2019 PERA HCTF NET OPEB LIABILITY 503-0000-238.11-00 503 HH.05. 04 10,550.00 5 12/31/2019 DEFERRED POSTEMPLOY BENEF / DEF INFL-PERA EXPERIEN 503-0000-238.20-00 503 HH.05. 04 321.00 5 12/31/2019 DEFERRED INFLOW / PERA EARNINGS OPEB 503-0000-238.61-00 503 HH.05. 04 3,357.00 5 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6200-530.14-90 503 HH.05. 04 1,202.00 5 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6300-540.14-90 503 HH.05. 04 2,901.00 5 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6400-550.14-90 503 HH.05. 04 506.00 5 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6500-560.14-90 503 HH.05. 04 964.00 Entry to record OPEB for Health Care Trust Fund for Water Fund. 11,627.00 11,627.00 10,065,464.00 (5,573.00 ) 6 12/31/2019 DEFERRED OUTFLOW / RMIP CONT SUBS MEAS OPEB 502-0000-190.02-00 502 FF.03.RPT 5,818.00 6 12/31/2019 DEFERRED OUTFLOW / RMIP CHANGE IN ASSUMP 502-0000-193.02-00 502 FF.03.RPT 89.00 6 12/31/2019 RMIP NET OPEB LIABILITY 502-0000-238.12-00 502 FF.03.RPT 2,901.00 6 12/31/2019 OPEB _ Change in assumptions RMIP 502-0000-238.63-00 502 FF.03.RPT 6,352.00 6 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 502-6301-540.14-90 502 FF.03.RPT 10,840.00 6 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 502-6401-550.14-90 502 FF.03.RPT 1,314.00 6 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 502-6501-560.14-90 502 FF.03.RPT 3,006.00 6 12/31/2019 DEFERRED OUTFLOW / RMIP CONT SUBS MEAS OPEB 503-0000-190.02-00 503 FF.03.RPT 4,670.00 6 12/31/2019 DEFERRED OUTFLOW / RMIP CHANGE IN ASSUMP 503-0000-193.02-00 503 FF.03.RPT 404.00 6 12/31/2019 RMIP NET OPEB LIABILITY 503-0000-238.12-00 503 FF.03.RPT 17,101.00 6 12/31/2019 OPEB - Change in assumptions RMIP 503-0000-238.63-00 503 FF.03.RPT 3,235.00 6 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6200-530.14-90 503 FF.03.RPT 4,575.00 6 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6300-540.14-90 503 FF.03.RPT 798.00 6 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6400-550.14-90 503 FF.03.RPT 1,522.00 6 12/31/2019 EMPLOYER BENEFITS / PENSION BENEFIT EXPENSE 503-6500-560.14-90 503 FF.03.RPT 1,897.00 Entry to Record the OPEB balances related to the Retiree Medical Insurance Plan. 32,261.00 32,261.00 10,059,096.00 (6,368.00 ) 9/17/2020 4:57 AM Page 2 Page 54 Estes AJE-2 Year End: December 31, 2019 Started by Completed by Detail Review Adjusting Journal Entries ALH 6/17/2020 ALH 6/17/2020 Date: 1/1/2019 To 12/31/2019 General Review Partner FC Review Account No: 1 To 99 RLW 8/19/2020 Number Date Name Account No Reference Debit Credit Net Income (Loss)Amount Chg Recurrence Misstatement 2,130,458.00 2,130,458.00 10,059,096.00 1,048,137.00 9/17/2020 4:57 AM Page 3 Page 55 Page 56 FINANCE DEPARTMENT Memo To: Honorable Mayor Koenig Board of Trustees Through: From: Date: RE: Town Administrator Machalek Duane Hudson, Finance Director October 13, 2020 Request for Proposals for Audit Services (Mark all that apply) PUBLIC HEARING ORDINANCE LAND USE CONTRACT/AGREEMENT RESOLUTION OTHER QUASI-JUDICIAL YES NO Objective: Consider the recommendation from the audit committee to bid out audit services for the five fiscal years of Dec 31, 2020 through December 31, 2024. Present Situation: The Town of Estes Park is required to have an annual audit under various State Statutes, bond requirements and grant requirements. ACM, LLP has performed the audit for the last three years. Audits are generally awarded for a specific year, with optional renewals for an additional four year period. This allows the auditor to spread the additional costs associated with a first year audit over the entire engagement. Due to a variety of reasons, including timeliness of the audit, quality of the delivered product, and other performance concerns (see attached), the audit committee has recommended the Town go out to bid for audit services for the next five years. The audit covers both the Town’s operations and Visit Estes Park (VEP) as a required component unit. Each entity is billed separately and receives separate reports. I have verified with Kevin Benes, CFO of VEP that they prefer to continue to use the same auditor as the Town and he did not have any objections to bidding out the audit services as proposed. Proposal: The audit committee recommended by unanimous consent to issue a request for proposals (RFP) for audit services for the year ended December 31, 2020 with four optional renewals. This RFP is planned to be issued shortly after Board authorization with the selection process to take a couple of months. Page 57 Interested firms will submit qualifications separate from the sealed dollar bids. The selection committee will then rank the proposals based on qualifications and experience. After the initial ranking is complete, the sealed dollar bids are opened to see if that changes the ranking. The final two or three firms will then be invited to present their proposal to the selection committee via a virtual meeting and ultimately, the audit committee will make a recommendation to the Town Board for appointment of the audit firm. This process is designed to insure qualifications and experience are considered and discussed first before the dollar bids are even opened. Advantages: The Town will be able to hire an auditor that the audit committee and full Town Board is comfortable with. Disadvantages: None identified. Action Recommended: Authorize Finance staff to prepare and issue an RFP for audit services for the year ended December 31, 2020 with four optional renewals. Finance/Resource Impact: The audit is an ongoing annual obligation budgeted within the following accounts: 101-1500-415-22-01 502-6501-560-22-01 503-6500-560-22-01 The budget for the 2019 audit was $54,500 and audit services are included in the draft 2021 budget at $60,500. Level of Public Interest I have received no inquiries or comments from the public regarding this proposed bid. Sample Motion: I move for the approval/denial to prepare and issue an RFP for audit services for the year ended December 31, 2020 with four optional renewals. Attachments: 1: 2020 Audit Committee Letter 2: 2019 Audit Committee and VEP Concerns Letter 3: 2019 ACM Audit Committee Response Letter Page 58 Finance DepartmentDuane Hudson, Finance Director 970-577-3560dhudson@estes.org 170 MACGREGOR AVE. P.O. BOX 1200, ESTES PARK CO. 80517 WWW.ESTES.ORG Sept 8, 2020 Audit Committee Town of Estes Park 170 MacGregor Ave Estes Park Co, 80517 RE: Auditor Reappointment During the prior year’s audit for 2018, I became concerned with the quality and timeliness of the audit. After conclusion of the audit for 2018, I advised the audit committee of my concerns and observations, ultimately leading to the attached July 31, 2019 letter to the engagement partner Randall Watkins of ACM LLP. Upon receipt of their response dated August 12, 2019, it was decided to give the auditing firm another chance and they were appointed to conduct the audit for 2019. They began preliminary fieldwork on Jan 20, 2020 and then a couple of months later COVID hit taking everything into the remote audit environment. ACM LLP was scheduled to complete the final audit fieldwork in May but it was hard to tell if they actually completed the work with everything done remotely. Almost two months later on July 23rd, the Town received the first partial draft financial statements. It took another full month before the Town received the first full draft of the financial statements on August 24th at 5:14 PM. The final, completed audited financial statements (Comprehensive Annual Financial Report - CAFR) was ultimately delivered August 31st at 1:17PM. This is a full three months from the time the audit fieldwork had been completed. As a result of this delay, the Town had to file for extensions prior to the July 31st deadline with the State Auditor’s Office, the Colorado Dept. of Local Affairs (DOLA), and the Government Finance Officers Association (GFOA) financial statements awards program. We had to submit a “Failure to File” notice on the new P&C Revenue Bonds, specifying August 31st as the new expected date to submit the CAFR and continuing disclosure tables. I even had to draft interim financial statements so PRPA could meet their ongoing bond disclosure requirements. In a normal year, we should have the final CAFR by the end of June, avoiding all of this. ATTACHMENT 1 Page 59 Finance DepartmentDuane Hudson, Finance Director 970-577-3560dhudson@estes.org 170 MACGREGOR AVE. P.O. BOX 1200, ESTES PARK CO. 80517 WWW.ESTES.ORG Realizing time was of the essence, Finance staff made a point in quickly responding to any requests, proofing reports very quickly, and doing everything we could to aid in the timely completion of the audit and CAFR. However, it came down to the wire again, for the third year in a row. If it had just been this year, I would have attributed this delay to the impacts of COVID- 19. However, this has been an ongoing pattern of procrastination. This had been one of the most critical issues raised during the last audit with no real change. ACM LLP had three full months after the fieldwork was done in May to finish the CAFR document and it still came down to the wire with only hours to spare. To their credit, ACM LLP tried to address most of the items identified last year. However, the inability to deliver the report in a timely manner continues to negatively impact the Town and finance staff. With all of this in mind, I suggest the audit committee consider bidding out audit services for the year ended Dec. 31, 2020 and conducted in 2021. Even though this fall is extremely busy for the Finance Department, the Town’s audit is important enough to justify late hours and weekends to make this happen. However, this is the audit committee’s decision, not staff’s. We will follow whatever direction the audit committee decides to do. Sincerely, Duane Hudson Finance Director Attachments July 31, 2019 Letter to ACM LLP August 12, 2019 Response from ACM LLP Page 60 ATTACHMENT 2Page 61 Page 62 Page 63 Page 64 ATTACHMENT 3Page 65 Page 66 Page 67 Page 68 TOWN ADMINISTRATOR’S OFFICE Memo To: Honorable Mayor Koenig Board of Trustees Through: Town Administrator Machalek From: Jason Damweber, Assistant Town Administrator Date: October 13, 2020 RE: Policy 225 - Childcare Funding Guidelines (Mark all that apply) PUBLIC HEARING ORDINANCE LAND USE CONTRACT/AGREEMENT RESOLUTION X OTHER Motion QUASI-JUDICIAL YES X NO Objective: Adopt Policy 225 – Childcare Funding Guidelines. Present Situation: The Town Board’s 2020 Strategic Plan includes a Board Objective to “develop a childcare funding policy.” This objective was informed by the June 2019 Final Report of the Workforce Housing and Childcare Task Force, which states that “the lack of availability of infant and toddler care in the Estes Valley is at a crisis level and has been getting worse for several years.” Another related Board Objective is to “establish a capital grant pool to incentive new infant/toddler childcare capacity.” While this latter objective will be addressed by the Board at a later date, the policy at hand will be used to inform how requests for funds related to childcare will be evaluated and disbursed. The Board reviewed a draft policy at their September 8 Study Session and provided feedback used to develop the attached, now before the Board for approval. Changes from the previous version made based on Board guidance include removal of a limited award amount to unlicensed providers, removal of preference for non-profit entities, and the addition of evaluation criteria that demonstrates prioritization of funding awards to applicants that are actively pursuing State licensure or can demonstrate intent to pursue such. Proposal: Staff proposes that the Board approve the attached Childcare Funding Policy. Page 69 Advantages: •Childcare is an identified priority area in the Town Board’s Strategic Plan. A policy to guide funding decisions related to childcare and increasing childcare capacity will enable the Town to act more quickly as opportunities arise. Disadvantages: •A funding source would need to be created in order to facilitate awards from the Town to support childcare. Action Recommended: Adopt Policy 225 – Childcare Funding Guidelines Finance/Resource Impact: Not applicable at this time. Level of Public Interest Medium. Sample Motion: I move for the approval/denial of Policy 225 – Childcare Funding Guidelines Attachments 1.Policy 225 – Childcare Funding Guidelines 2.Childcare Funding Application Page 70 Policy 225– Childcare Funding Guidelines 10/14/20 Revisions: 0 Town of Estes Park, Town Administrator Effective Period: Until superceded Review Schedule: Annually Effective Date: October 13, 2020 References: N/A ADMINISTRATION 225 CHILDCARE FUNDING GUIDELINES 1. PURPOSE To provide guidelines for Town investments in childcare in order to increase capacity. Guidelines include qualification and evaluation criteria, including an indication of a preference for matching funds. This policy does not obligate the Town to budget for or disburse any funds for childcare purposes, but rather provides guidelines for how funds should be disbursed when budgeted. 2. PROBLEM STATEMENT The lack of availability of infant and toddler care in the Estes Valley is widely recognized as a crisis. The lack of childcare options creates significant challenges for families in the Estes Valley and for local organizations, including the Town, trying to recruit and retain employees. 3. FUNDING AND APPROPRIATIONS The Town of Estes Park recognizes the need for increased capacity for childcare, especially for infants and toddlers. On an annual basis, the Town Board may appropriate funds in order to provide financial support for endeavors aimed at increasing the capacity for childcare. Such appropriations may be in the form of contributions to a reserve fund earmarked for capital or other expenditures related to childcare, funds budgeted annually in a Capital Grant Pool to assist with capital needs for new facilities or improvements to existing facilities that would enable growth in capacity, and/or funds budgeted annually in the General Fund that are dedicated to increasing childcare capacity. 4. GUIDELINES FOR CAPITAL FUNDS a. Qualification Criteria for Capital Funds Entities or individuals receiving Town funds for childcare related purposes must: Be a childcare provider that provides or intends to provide year-round childcare for at least four children between the ages of 0 and 4 who are unrelated to the caregiver OR an in-home provider who provides year-round care for at least three children between the ages of 0 and 4 who are unrelated to the caregiver. Own or lease a facility or home located within the Estes Park School District R-3 where childcare services are provided or will be provided after capital improvements are made. Page 71 Policy 225– Childcare Funding Guidelines 10/14/20 Revisions: 0 Town of Estes Park, Town Administrator Be in compliance with applicable state and local health and safety requirements. b. Evaluation Criteria for Capital Funds Among applicants who meet the qualification criteria outlined above, priority/preference in determining how funds will be allocated shall be given to applicants who: Use Town funds to finance the design, construction, expansion, renovation or other improvements of facilities at which childcare services are provided in order to increase capacity. Provide year-round childcare for children between the ages of 0 and 2.5. Provide full day childcare for children between the ages of 0 and 2.5. Can demonstrate ability to provide greatest number of new childcare spaces. Are licensed by the State of Colorado to provide childcare services. Are actively pursuing State licensure or demonstrate intent to pursue such. Can demonstrate that financial contributions from the requesting entity or individual will at least match funding from the Town. 5. GUIDELINES FOR NON-CAPITAL FUNDS a. Qualification Criteria for Non-Capital Funds Entities or individuals receiving Town funds for childcare related purposes must: Be a childcare provider that provides or intends to provide childcare for at least four children who are unrelated to the caregiver OR an in-home provider who provides care for at least three children who are unrelated to the caregiver. Own or lease a facility or home located within the Estes Park School District R-3 where childcare services are provided or will be provided after capital improvements are made. Be in compliance with applicable state and local health and safety requirements. b. Evaluation Criteria for Non-Capital Funds Among applicants who meet the qualification criteria outlined above, priority/preference in determining how funds will be allocated shall be given to applicants who: Provide childcare for children between the ages of 0 and 11. Provide childcare for children whose household income falls below 100% of Area Median Income. Can demonstrate ability to provide greatest number of new childcare spaces. Are licensed by the State of Colorado to provide childcare services. Are actively pursuing State licensure or demonstrate intent to pursue such. 6. SELECTION PROCESS Town funds from any source will be distributed based on an application process (application attached). Application materials must demonstrate need and how funds will Page 72 Policy 225– Childcare Funding Guidelines 10/14/20 Revisions: 0 Town of Estes Park, Town Administrator be used in order to increase childcare capacity. A selection committee made up of Town staff, in consultation with partnering agencies as appropriate, will review applications and recommend funding allocations based on the criteria outlined in this document. 7. FUNDING AND REQUIREMENTS Award amounts will depend on funds budgeted annually for the purpose of investment in childcare. The Town reserves the right to determine whether to disperse all funds prior to a project commencing, after a project is completed, or based on certain milestones (for larger or more costly projects). Awards will be made on a first-come, first-served basis. Awards will be accompanied by an agreement from the Town that stipulates, at a minimum: If award amounts are not spent within six (6) months of the award date, the receiving entity or person will be required to return the funds to the Town. If the receiving entity is no longer providing the childcare services that Town funds were awarded in order to facilitate after 18 months of the award date, the receiving entity or person will be required to return the funds to the Town. Entities or individuals are only eligible for funding once per 12 months. Entities receiving Town funding will be required to submit a report to the Assistant Town Administrator within seven (7) months of award date that details how funds were spent and provides supporting documentation to confirm expenditure of funds. The report must be no more than 350 words. Approved: _____________________________ Wendy Koenig, Mayor _____________ Date Page 73 POLICY 225 – CHILDCARE FUNDING GUIDELINES APPLICATION Childcare Funding Application Funding Year: ______ Entity/Individual: ________________________________________________________ Date of Establishment of Childcare Operations: ________________________________ Contact Person: __________________________ Title: _________________________ Phone: ___________________________ E-mail: ______________________________ Address_______________________________________________________________ Dollar amount requested: $_________________ Please provide the following information to help us assess your entity’s eligibility and need. Responses should be submitted as an attachment to this application form. Does your childcare operation serve the Estes Valley? Y___ N___ 1. W hat population and geographic area will be targeted for service through this project or program (100 words max)? 2. H ow many children in the Estes Valley (total and unduplicated) do you expect to serve with the project or program for which you are requesting funding (100 words max)? 3. W ill you be able to demonstrate that the families you serve fall below 100% of Area Median Income? If so, how? (100 words max) (Note: Answering “No” to this question does not impact eligibility for funds.) 4. D escribe the project or program that will be supported with the assistance of Town of Estes Park funding if granted (200 words max). Page 74 POLICY 225 – CHILDCARE FUNDING GUIDELINES APPLICATION a. P lease attach your anticipated detailed budget for this project or program. 5. H ow will you measure the success of the project or program for which funding is requested (200 words max)? 6. W ho will be responsible for the administration of the project or program for which you are requesting funding (name, title, and entity)? 7. I f you are requesting funds on behalf of an existing entity, please attach the most recent fiscal year-end financial statements reflecting your entity’s beginning and ending balances for the year. This requirement can be met by submitting one or more of the following: a. M ost recent financial statements as approved by your board b. M ost recent audited statement or review by an outside expert c. M ost recently filed IRS Form 990 OR If you are requesting funds on behalf of yourself as an in-home or unlicensed childcare provider, please skip #7 and respond to #8, below. 8. P lease list all anticipated funding sources for this project or program. Be sure to highlight any opportunities to leverage Town funds with external funds. I swear and affirm that all of the information included in this application, its attachments, and its supplemental documents is true and correct to the best of my knowledge. I understand that funds awarded must be spent within six (6) months of the award date or the funds must be returned to the Town. Page 75 Page 76 TOWN ADMINISTRATOR’S OFFICE Memo To: Honorable Mayor Koenig Board of Trustees From: Town Administrator Machalek Date: October 13, 2020 RE: 2021 Strategic Plan Adoption (Mark all that apply) PUBLIC HEARING ORDINANCE LAND USE CONTRACT/AGREEMENT RESOLUTION OTHER: _Strategic Plan_ QUASI-JUDICIAL YES NO Objective: Town Board consideration of adoption of the 2021 Strategic Plan. Present Situation: COVID-19 has significantly altered the Town’s strategic environment. While the current financial situation precludes significant new projects or efforts requiring additional funds in 2021, it is important that the Town continue to engage in strategic planning in order to ensure that resources (both funding and personnel) are being allocated in an intentional manner that accomplishes the outcomes set by the Board. The Town Board held two strategic planning sessions on August 13 and August 27. The first section focused on the Town’s mission, vision, outcome areas, and strategic policy statements while the second session was dedicated to developing and finalizing a set of goals and objectives. At the September 22 Town Board meeting, the Board continued the 2021 Strategic Plan Adoption agenda item in order to make a few changes and to allow more time for public input. The attached 2021 Strategic Plan reflects the edits suggested at the September 22 Town Board meeting. Proposal: The proposed 2021 Strategic Plan is attached in both Excel and Strategy Map form. Advantages: •Guides the allocation of the Town’s resources and provides direction to staff. •Comprehensive process to review and record the priorities of the Town Board. Disadvantages: •None Page 77 Action Recommended: Staff recommends approval of the 2021 Strategic Plan. Finance/Resource Impact: N/A Level of Public Interest Medium Sample Motion: I move for the approval/denial of the 2021 Strategic Plan as presented. Attachments: 1.2021 Strategic Plan Excel 2.2021 Strategy Map Page 78 KEY OUTCOME AREASTRATEGIC POLICY STATEMENTSGOALS (MULTI‐YEAR)OBJECTIVES (ONE‐YEAR)2021 CAPITAL PROJECTS1. We value broad collaboration in providing exceptional guest services, including, but not limited to working with organizations such as Visit Estes Park, the Economic Development Corporation, the Chamber of Commerce, the National Park Service, and other organizations representing business and commerce.2.A. Develop events that attract guests to Town in the winter and shoulder seasons as well as mid‐week events.1.1. Work with the Chamber of Commerce, Economic Development Corporation, Visit Estes Park, and other relevant organizations to educate local businesses on how to leverage events to stimulate business.2.B. Continue to develop and attract diverse events andaudiences.2.A.1. Evaluate opportunities to expand mid‐week events. 2. We provide high‐quality events that attract guests to the Town.5.A. Implement the 2020 Stanley Park Complex Master Plan projects at the Events Complex.2.B.1. Develop and implement a system of gathering and utilizing guest data.5.B. Maintain a high level of arena footing for horse showsand rodeos at the Events Complex.3. We strive to balance the impacts of visitation with the needs and quality of life of our residents.4. We make data‐driven decisions in serving our guests and residents.5. We value a well‐maintained Fairgrounds and Stanley ParkEvents Complex.6. As a destination community, we consider our guests asstakeholders in the Town, along with our residents.7. The Town provides and encourages a high level of customerservice to our guests.8. We should balance the events we have in Town to becompatible with the character of Estes Park.1. We will maintain a well‐trained and educated Town Staff1.A. Implement Human Resources Strategic Plan.1.A.1. Implement Phase 2 of the Human Resources Strategic Plan.3.A. Explore options to improve the Town's ability to ensure diverse membership representation on Boards andCommissions.4.A.1. Complete citizen survey and analyze results.2. We will match service levels with the resources available to deliver them.4.A. Conduct a citizen survey biennially in odd years tomeasure our performance and citizen preferences.4.B.1. Expand the use of Laserfiche forms to gather meaningful public input onkey Town issues.4.B. Evaluate inclusivity of Town community engagement processes.4.B.2. Evaluate communication gaps related to language translation and identify potential solutions.3. We will strive to ensure that the membership of our Boards and Commissions reflects the diversity of the community.6.A. Implement a Town performance measurement system including appropriate metrics. 5.1 Complete implementation of Service Elevated staff training, which was slowed by COVID gathering restrictions. This training will continue as part ofnew staff onboarding.6.B. Develop an organizational culture that encourages continuous process improvement. 6.A.1. Develop philosophy and approach to performance measurement.4. We strive to gain meaningful input and participation from all community members. 8.A. Ensure data redundancy in the event of a cyber attack.6.B.1. Implement Laserfiche for electronic invoice approval and invoiceretention database9.A. We will continually evaluate the functionality of ourwebsite to ensure it serves the  needs of our customers.6.B.2. Evaluate archival of existing invoices in Laserfiche database.5. We prioritize and support a culture of customer servicethroughout the organization.6.B.3. Implement lockbox operation for utility collections6.B.4. Finalize and begin implementing plan to engrain process improvement into the culture of the organization and empower employees to improve the processes they manage. 6. We support a culture of continuous improvement in our internal processes and service delivery.7.1. Expand the use of Laserfiche repository to make additional public records available on the records portal on the Town's website.Town of Estes Park 2021 Strategic PlanVision: The Town of Estes Park will be an ever more vibrant and welcoming mountain community.Mission: The Mission of the Town of Estes Park is to provide high‐quality, reliable services for the benefit of our residents, guests, and employees, while being good stewards of public resources and our natural setting. THERE IS NO RANK‐ORDERING OR PRIORITIZATION IN THIS PLAN. ALL NUMERICAL DESIGNATIONS ARE FOR REFERENCE PURPOSES ONLY.Governmental Services and Internal Support ‐ We provide high‐quality support for all municipal services.Exceptional Guest Services ‐ We are a preferred Colorado mountain destination providing an exceptional guest experience. ATTACHMENT 1Page 79 7. We operate with transparency, maintaining open communication with all community members. 8. We will monitor for, and protect against, cybersecuritythreats.9. We will maintain a robust and transparent public‐facingwebsite. 1. We will ensure water service reliability and redundancy.1.A. Secure a raw water supply from the Big ThompsonRiver for the Glacier Creek Water Treatment Plant by 2026.1.A.1. Complete funding applications for grants and favorable financing terms for the Glacier Creek Water Treatment Plant water supply. Purchase and retrofit the existing Water Division facility to accommodate the Fleet Division and grant‐funded bus barn addition.1.B. Replace the Glacier Creek Water Treatment Plant by 2026.1.B.1. Complete funding applications for grants and favorable financing terms for the Glacier Creek Water Treatment Plant. 2. We provide high quality, reliable, and sustainable electricservice.1.C. Develop a dedicated water distribution crew with the knowledge skills and ability for capital construction projects capable of replacing one (1) mile of pipe per year.1.C.1. Develop internal project management resources to support capitalconstruction in the Water Division.2.A. Establish electric industry reliability metrics by 2022.2.A.1. Develop a plan to implement data collection tools to measure electrical reliability. 3. We will encourage and support renewable energy sources and storage.4.A. Evaluate the service condition, safety, functionality, accessibility and land use restrictions of our 32 public buildings using a data‐driven approach and document theoutcomes in a Facilities Master Plan.4.A.1. Complete the remaining 17 of the 32 needed Building ConditionAssessments. 4.B. Upgrade the quality, function and safety of the 5 busiest public facilities, to exceed the expectations of ourguests by 2025.4.A.2. Complete the ADA Transition Plan.4. We will ensure that our facilities are well‐maintained and meet the needs of Town Departments.4.C. Pursue energy conservation projects that improve the efficiency of our buildings.4.B.1. Develop and implement an annual budget contribution mechanism forfacility expansion needs as identified in the Facilities Master Plan.5.A. Pursue flood mitigation measures to reduce flood risk and increase public safety, while minimizing flood insurance costs to the community.5.A.1. Pursue grant funding for private and/or public flood mitigation projects.5. We will pursue the implementation of the StormwaterMaster Plan. 5.B. Evaluate implementation options for a StormwaterUtility for the Estes Valley.6.A. We will complete construction of a broadband over fiber optic cable network for customers in the electric service area by 2024.6. We will ensure access to high‐speed, high‐quality, reliable Trailblazer Broadband service.Infrastructure.A. We will collaborate with community stakeholders to update our adopted transportation, drainage, and parking design standards and construction policies in the Development Code by 2025. 1. We support a family‐friendly community and strive to be a family‐friendly employer.1.A/3.A. Establish a reserve fund to fund one‐time investments in workforce housing and childcare.1.1. Develop a plan and budget recommendations for the implementation of Phase 1 recommendations developed by the Recruitment and Retention Task Force which would have an impact on families.1.B. Prioritize Estes Park Development Code (EPDC) amendments on Community Development Master Listthat impact housing.1.B.1. Utilize EPDC amendments and workforce housing guidelines toincentivize and encourage development of workforce housing. 2. We will pursue land‐banking opportunities as they align with the Strategic Plan. 1.C. Incentivize Downtown Housing.1.B.2. Continue to support and participate in the Estes Park Housing Authority's workforce housing strategic planning efforts.1.D. Participate in County Strategic Plan childcare capacity team.1.B.3. Engage new development partner to develop workforce housing utilizingthe Fish Hatchery property.3. We will financially support the expansion of the community's infant and toddler childcare capacity.4.A. Develop a master plan for Town Parks and Open Space, in cooperation with the Recreation District andEstes Valley Land Trust.1.B.4. Re‐evaluate options for development of the Dry Gulch property.4.B. Overhaul outdated and aging landscaping in Children's Park, Riverwalk, Parking Structure picnic area, and Weist Park by 2025.1.C.1. Identify specific code opportunities to encourage downtown housing.Infrastructure ‐ We have reliable, efficient, and up‐to‐date infrastructure serving our community and customers. Outstanding Community Services ‐ Estes Park is an exceptionally vibrant, diverse, inclusive, and active mountain community in which to live, work, and play, with housing available for all segments in our community. Page 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4. We will expand and improve the durability, functionality, and efficiency of open space and public park infrastructure.4.C. Acquire and improve the Thumb Open Space for public recreation as regulated by the Management Plan.4.B.1. Install new picnic pavilions and upgrade landscaping at the parkingstructure picnic area.4.D. Specify the additional equipment, personnel andspace needed to deliver and maintain high‐quality landscaping as required by new capital projects.4.C.1. Complete purchase the Thumb Open Space.5. We will develop a new Comprehensive Plan and associated development code.5.A. Complete new Comprehensive Plan in concert withLarimer County and Estes Valley residents.4.C.2. Adopt a Management Plan for the Thumb Open Space.5.B. Complete a full rewrite of the Estes Park Development Code.1. We will promote policies that encourage environmental stewardship1.A. Modify codes and regulations to support alternative and distributed energy.1.1. Examine possibility of creating an Environmental Sustainability Advisory Board. 1.B. Encourage solar energy options on new and established homes and businesses, including TownBuildings.2.A.1. Review and update staffing studies for patrol and dispatch.2. We are committed to safeguarding the lives and property ofthe people we serve.1.C. The Events and Visitor Services Department willreduce the environmental impacts of Town events. 2.A.2. Develop a safe working model for infection control for the downtowncorridor in conjunction with public health authorities.2.A. Evaluate and meet the sworn officer and dispatchstaffing needs of the Police Department.2.C.1. Continue to evaluate and update Stay Healthy Streets plan for futureconsideration.3. We value the importance of maintaining a local emergency communication center to serve the residents and guests of theEstes Valley.2.B. Integrate security camera systems in Town Hall,Visitor Center, Events Complex, and Museum.2.C.2. Evaluate pandemic response plan.2.C. Evaluate pandemic response plan.8.1. Seek funding for environmental design and planning for wildfire mitigationand strategy. 4. We strive to enhance the safety of emergency responders in non emergency and critical situations5. We support the County‐wide Wasteshed Plan and will remain active partners with Larimer County in its implementation.6. We believe in and support restorative practices as a way to build and repair relationships, as well as increase understanding about the impact of crime in the Estes Park Community.7. We make data‐driven decisions to improve and protect thequality of the environment in the Town.8. We will train and prepare for responding to community emergencies1. We will develop an inclusive, robust, and sustainable economy by making our economic development decisions based on a triple bottom line model, considering economic,social and environmental impacts and benefits.2.A. Evaluate and improve the Development Review process. 2.A.1. Evaluate the Development Review process and identify opportunities forimprovement. 4.A. Implement the Downtown Plan.2.A.2. Begin implementing highest impact Development Review process improvements. 2. We will create and sustain a favorable business climate and we value building strong relationships with the business community4.A.1. Determine the strategic direction, financial options, and leadershipresponsibility for implementation of the Downtown Plan.3. Our economy should be diverse, attracting and serving a broad range of current and potential stakeholders.4. We recognize the importance of our Downtown Core to the overall economic health of the community.5. The Town will support Economic Development efforts lead by other organizations, including business attraction, retention and expansion.Public Safety, Health, and Environment ‐ Estes Park is a safe place to live, work, and visit within our extraordinary natural environment.Robust Economy ‐ We have a diverse, healthy year‐round economy. Page 81 6. The Town will lead specific economic development efforts identified by the Town Board, such as development of the Broadband Utility, and provision of electric and water services.7. Town policies and actions reflect a preference for localbusinesses.8. The Town's policies should collectively support all demographic segments of the community, and strive to minimize barriers to a diverse, family‐friendly community and robust workforce.1. Financial decisions for capital projects should be data‐driven.Town Financial Health.A. Replace our enterprise financial system. Town Financial Health.A.1. Evaluate financial system replacement needs and compare costs of replacements.Town Financial Health.B. Evaluate capital project ranking criteria.Town Financial Health.1. Evaluate establishment of a grant‐matching fund.Town Financial Health.C. Develop general budget policies (i.e. reserves, one‐time money for one‐time exp, budget for full project up front, vacancies budgeted at 50% level, etc.).Town Financial Health.2. Develop a summary of options for additional revenue sources to increase the resiliency of the Town's finances and to fund unfunded Town Board Strategic Plan priorities. 1. We support having a sustainable, accessible, and efficientmultimodal transportation network.1.A. Street rehabilitation efforts will result in an average Pavement Condition Index of 73 or greater for the Townstreet network by 2024.1.A.1. Complete the design and public outreach for the Cleave Street Improvement.Annual STIP program: design and construct projects to deliver chip seal, crack seal, overlay, patching, major street rehabilitation (Third Street, North Ct, South Ct), and parking lot improvements.2.A. Complete the Fall River Trail using available trails expansion funds, open space funds, and grant funding.2.A.1. Construct the 400' segment of Fall River Trail funded by the Colorado the Beautiful grant.Graves Avenue sidewalk (Safe Routes to School grant)2. We will continue to reduce traffic congestion and improve traffic safety throughout the Town.2.B. Develop funding options and strategies for street rehabilitation and trail expansion in advance of the 2024expiration of 1A (including evaluation of renewing the 2014 1A sales tax initiative beyond 2024).2.A.2. Pursue grant funding opportunities for construction of future segmentsof the Fall River Trail.Complete final design and bid package assembly for future year construction segments of Fall River Trail.2.C. Develop funding strategies for the design, environmental clearance and construction of the MoraineAvenue Multimodal Improvements.2.D.1. Pursue additional grant funding for the roundabout on US36 at Community Drive.Design and install capital infrastructure for DPMP Phase II implementation (including downtown wayfinding signage to support paid parking).3. We will work to improve access to and information about the Town's parking and transportation options.2.D. Develop funding strategies and build the roundaboutimprovements at the intersection of US 36 and Community Drive.2.F.1. Implement Phase II of the Downtown Parking Management Plan (DPMP): Seasonal Paid ParkingComplete acquisition of the second electric trolley and put the vehicle into service2.E. Develop funding and partnering strategies to commission a corridor study for US 34 between Wonderview Avenue and Steamer Drive to include pedestrian, shuttle and general traffic accommodations,and options for direct access from US 34 to the parking structure. 2.G.1. Develop options for year‐round transit service in Estes Park (includingoperational consideration, cost estimates and financing tools).Finalize design and install downtown wayfinding signage, Phase 1 = parking (implement with paid parking)4. We will make strategic, data‐driven investments in technology that promotes the financial and environmental sustainability of the Town's parking and transportation assets.2.F. Implement the Downtown Parking Management Plan.2.H.1. Create a new brand for Estes Transit and complementary strategic marketing plan to increase transit ridership.2.G. Explore the potential for year‐round local andregional transit service.2.H.2. Increase use of charging stations and electric vehicle tourism.5. We will identify and leverage local, regional and national partnerships that strengthen and extend the Town's parking and transportation system.2.H. Implement the Electric Vehicle Infrastructure & Readiness Plan as grant funding opportunities coincidewith Town needs.7.A.1. Update the Estes Valley Master Trail Plan to include missing links on the Town‐maintained trail network.2.I. Develop a funding strategy to complete a Multimodal Transportation Master Plan within one year of completionof the Comprehensive Plan.7.A.2. Pursue grant funding for planning, designing, and constructing additionalsafe walking and biking routes to schools.6. We will consider the potential impacts of technology changes, including electric and autonomous vehicles, in all transportation planning.7.A. Participate in the CDOT Safe Routes to Schools grant funding program to complete the bike and pedestrian network within one mile of Estes Park public schools.Town Financial Health ‐ We will maintain a strong and sustainable financial condition, balancing expenditures with available revenues, including adequate cash reserves for future needs and unanticipated emergencies.Transportation ‐ We have safe, efficient, and well‐maintained multi‐modal transportation systems for pedestrians, cyclists, motorists, and transit riders.Page 82 7. We will continue to develop connectivity of trails in the Estes Valley in partnership with other entities, implementing the priorities in the Estes Valley Master Trails Plan.Page 83 Mission The Mission of the Town of Estes Park is to provide high-quality, reliable services for the benefit of our residents, guests, and employees, while being good stewards of public resources and our natural setting. LEGEND The Town of Estes Park will be an ever more vibrant and welcoming mountain community. Robust Economy We have a diverse, healthy year-round economy We will develop an inclusive, robust, and sustainable economy by making our economic development decisions based on a triple bottom line model, considering economic, social and environmental impacts and benefits. We will create and sustain a favorable business climate and we value building strong relationships with the business community. Evaluate and improve the Development Review process. Evaluate the Development Review process and identify opportunities for improvement. Begin implementing highest impact Development Review process improvements. Our economy should be diverse, attracting and serving a broad range of current and potential stakeholders. We recognize the importance of our Downtown Core to the overall economic health of the community. Implement the Downtown Plan Determine the strategic direction, financial options, and leadership responsibility for implementation of the Downtown Plan. The Town will support Economic Development efforts lead by other organizations, including business attraction, retention and expansion. The Town will lead specific economic development efforts identified by the Town Board, such as development of the Broadband Utility, and provision of electric and water services. Town policies and actions will reflect a preference for local businesses. The Town's policies should collectively support all demographic segments of the community, and strive to minimize barriers to a diverse, family-friendly community and robust workforce. Infrastructure We have reliable,efficient, and up-to-date infrastructure serving ourcommunity and customers. We will ensure water service reliability and redundancy. Secure a raw water supply from the Big Thompson River for the Glacier Creek Water Treatment Plant by 2026. Complete funding applications for grants and favorable financing terms for the Glacier Creek Water Treatment Plant water supply. Replace the Glacier Creek Water Treatment Plant by 2026. Complete funding applications for grants and favorable financing terms for the Glacier Creek Water Treatment Plant. Develop a dedicated water distribution crew with the knowledge skills and ability for capital construction projects capable of replacing one (1) mile of pipe per year. Develop internal project management resources to support capital construction in the Water Division. We provide high quality, reliable, and sustainable electric service. Establish electric industry reliability metrics by 2022. Develop a plan to implement data collection tools to measure electrical reliability. We will encourage and support renewable energy sources and storage. We will ensure that our facilities are well-maintained and meet the needs of Town Departments. Evaluate the service condition, safety, functionality, accessibility and land use restrictions of our 32 public buildings using a data-driven approach and document the outcomes in a Facilities Master Plan. Complete the remaining 17 of the 32 needed Building Condition Assessments. Complete the ADA Transition Plan. Upgrade the quality, function and safety of the 5 busiest public facilities, to exceed the expectations of our guests by 2025. Develop and implement an annual budget contribution mechanism for facility expansion needs as identified in the Facilities Master Plan. Pursue energy conservation projects that improve the efficiency of our buildings. We will pursue the implementation of the Stormwater Master Plan. Pursue flood mitigation measures to reduce flood risk and increase public safety, while minimizing flood insurance costs to the community. Pursue grant funding for private and/or public flood mitigation projects. Evaluate implementation options for a Stormwater Utility for the Estes Valley. We will ensure access to high-speed, high-quality, reliable Trailblazer Broadband service. We will complete construction of a broadband over fiber optic cable network for customers in the electric service area by 2024. We will collaborate with communitystakeholders to update our adoptedtransportation, drainage, andparking design standards andconstruction policies in theDevelopment Code by 2025. Exceptional Guest Services We are a preferred Colorado mountaindestination providingan exceptional guest experience. We value broad collaboration in providing exceptional guest services, including, but not limited to working with organizations such as Visit Estes Park, the Economic Development Corporation, the Chamber of Commerce, the National Park Service, and other organizations representing business and commerce. Work with the Chamber of Commerce, Economic Development Corporation, Visit Estes Park, and other relevant organizations to educate local businesses on how to leverage events to stimulate business. We provide high-quality events that attract guests to the Town. Develop events that attract guests to Town in the winter and shoulder seasons as well as mid-week events. Evaluate opportunities to expand mid-week events. Continue to develop and attract diverse events and audiences. Develop and implement a system of gathering and utilizing guest data. We strive to balance the impacts of visitation with the needs and quality of life of our residents. We make data-driven decisions in serving our guests and residents. Provide events and services that attract visitors to Town in the winter and shoulder seasons. We value a well-maintained Fairgrounds and Stanley Park Events Complex. Implement the 2020 Stanley Park Complex Master Plan projects at the Events Complex. Maintain a high level of arena footing for horse shows and rodeos at the Events Complex. As a destination community, we consider our guests as stakeholders in the Town, along with our residents. The Town provides and encourages a high level of customer service to our guests. We should balance the events we have in Town to be compatible with the character of Estes Park. Public Safety, Health and Environment Estes Park is a safe place to live, work, and visit within ourextraordinary natural environment We will promote policies that encourage environmental stewardship. Modify codes and regulations to support alternative and distributed energy. Encourage solar energy options on new and established homes and businesses, including Town Buildings. The Events and Visitor ServicesDepartment will reduce theenvironmental impacts of Townevents. Examine possibility of creating an Environmental Sustainability Advisory Board. We are committed to safeguarding the lives and property of the people we serve. Evaluate and meet the sworn officer and dispatch staffing needs of the Police Department. Review and update staffing studies for patrol and dispatch. Integrate security camera systems in Town Hall, Visitor Center, Events Complex, and Museum. Evaluate pandemic response plan. Continue to evaluate and update Stay Healthy Streets plan for future consideration. Evaluate pandemic response plan. We value the importance of maintaining a local emergency communication center to serve the residents and guests of the Estes Valley. We strive to enhance the safety of emergency responders in non-emergency and critical situations. We support the County-wide Wasteshed Plan and will remain active partners with Larimer County in its implementation. We believe in and support restorative practices as a way to build and repair relationships, as well as increase understanding about the impact of crime in the Estes Park Community. We make data-driven decisions to improve and protect the quality of the environment in the Town. We will train and prepare for responding to community emergencies. Seek funding for environmental design and planning for wildfire mitigation and strategy. Governmental Services and Internal Support We provide high-quality support for all municipal services. We will maintain a well-trained and educated Town Staff. Implement Human Resources Strategic Plan. Implement Phase 2 of the Human Resources Strategic Plan. We will match service levels with the resources available to deliver them. We will strive to ensure that the membership of our Boards and Commissions reflects the diversity of the community. Explore options to improve the Town's ability to ensure diverse membership representation on Boards and Commissions. We strive to gain meaningful input and participation from all community members. Conduct a citizen survey biennially in odd years to measure our performance and citizen preferences. Complete citizen survey and analyze results. Evaluate inclusivity of Town community engagement processes. Expand the use of Laserfiche forms to gather meaningful public input on key Town issues. Evaluate communication gaps related to language translation and identify potential solutions. We prioritize and support a culture of customer service throughout the organization. Complete implementation of Service Elevated staff training, which was slowed by COVID gathering restrictions. This training will continue as part of new staff onboarding. We support a culture of continuous improvement in our internal processes and service delivery. Implement a Town performance measurement system including appropriate metrics. Develop philosophy and approach to performance measurement. Develop an organizational culture that encourages continuous process improvement. Implement Laserfiche for electronic invoice approval and invoice retention database Evaluate archival of existing invoices in Laserfiche database. Implement lockbox operation for utility collections. Finalize and begin implementing plan to engrain process improvement into the culture of the organization and empower employees to improve the processes they manage. We operate with transparency, maintaining open communication with all community members. Expand the use of Laserfiche repositoryto make additional public recordsavailable on the records portal on theTown's website. We will monitor for, and protect against, cybersecurity threats. Ensure data redundancy in the event of a cyber attack. We will maintain a robust and transparent public-facing website. We will continually evaluate the functionality of our website to ensure it serves the needs of our customers. Transportation We have safe, efficient, andwell-maintained multi-modal transportation systems for pedestrians,cyclists, motorists, and transit riders. We support having a sustainable, accessible, and efficient multimodal transportation network. Street rehabilitation efforts will result in an average Pavement Condition Index of 73 or greater for the Town street network by 2024. Complete the design and public outreach for the Cleave Street Improvement. We will continue to reduce traffic congestion and improve traffic safety throughout the Town. Complete the Fall River Trail using available trails expansion funds, open space funds, and grant funding. Construct the 400' segment of Fall River Trail funded by the Colorado the Beautiful grant. Pursue grant funding opportunities forconstruction of future segments of theFall River Trail. Develop funding options and strategies for street rehabilitation and trail expansion in advance of the 2024 expiration of 1A (including evaluation of renewing the 2014 1A sales tax initiative beyond 2024). Develop funding strategies for the design, environmental clearance and construction of the Moraine Avenue Multimodal Improvements. Develop funding strategies andbuild the roundabout improvementsat the intersection of US 36 andCommunity Drive. Pursue additional grant funding for theroundabout on US36 at CommunityDrive. Develop funding and partnering strategies to commission a corridor study for US 34 between Wonderview Avenue and Steamer Drive to include pedestrian, shuttle and general traffic accommodations, and options for direct access from US 34 to the parking structure. Implement the Downtown Parking Management Plan. Implement Phase II of the Downtown Parking Management Plan (DPMP): Seasonal Paid Parking. Explore the potential for year-round local and regional transit service. Develop options for year-round transit service in Estes Park (including operational consideration, cost estimates and financing tools). Implement the Electric Vehicle Infrastructure & Readiness Plan as grant funding opportunities coincide with Town needs. Create a new brand for Estes Transit and complementary strategic marketing plan to increase transit ridership. Increase use of charging stations andelectric vehicle tourism. Develop a funding strategy to complete a Multimodal Transportation Master Plan within one year of completion of the Comprehensive Plan. We will work to improve access to and information about the Town's parking and transportation options. We will make strategic, data-driven investments in technology that promotes the financial and environmental sustainability of the Town's parking and transportation assets. We will identify and leverage local, regional and national partnerships that strengthen and extend the Town's parking and transportation system. We will consider the potential impacts of technology changes, including electric and autonomous vehicles, in all transportation planning. We will continue to develop connectivity of trails in the Estes Valley in partnership with other entities, implementing the priorities in the Estes Valley Master Trails Plan. Participate in the CDOT Safe Routes to Schools grant funding program to complete the bike and pedestrian network within one mile of Estes Park public schools. Update the Estes Valley Master Trail Plan to include missing links on the Town-maintained trail network. Pursue grant funding for planning, designing, and constructing additional safe walking and biking routes to schools. Town Financial Health We will maintain a strong and sustainable financial condition, balancing expenditureswith available revenues, including adequate cash reserves for future needs and unanticipated emergencies. Financial decisions for capital projects should be data-driven. Replace our enterprise financial system. Evaluate financial system replacement needs and compare costs of replacements. Evaluate capital project ranking criteria. Develop general budget policies (i.e. reserves, one-time money for one-time exp, budget for full project up front, vacancies budgeted at 50% level, etc.). Evaluate establishment of a grant-matching fund. Develop a summary of options for additional revenue sources to increase the resiliency of the Town's finances and to fund unfunded Town Board Strategic Plan priorities. Outstanding Community Services Estes Park is anexceptionallyvibrant, diverse, inclusive, and activemountain community in which to live, work, andplay, with housing available for all segments in our community. We support a family-friendly community and strive to be a family-friendly employer. Establish a reserve fund to fund one-time investments in workforce housing and childcare. Prioritize Estes Park Development Code (EPDC) amendments on Community Development Master List that impact housing. Utilize EPDC amendments and workforce housing guidelines to incentivize and encourage development of workforce housing. Continue to support and participate in the Estes Park Housing Authority's workforce housing strategic planning efforts. Engage new development partner to develop workforce housing utilizing the Fish Hatchery property. Re-evaluate options for development of the Dry Gulch property. Incentivize Downtown Housing.Identify specific code opportunities to encourage downtown housing. Participate in County Strategic Plan childcare capacity team. Develop a plan and budget recommendations for the implementation of Phase 1 recommendations developed by the Recruitment and Retention Task Force which would have an impact on families. We will pursue land-banking opportunities as they align with the Strategic Plan. We will financially support the expansion of the community's infant and toddler childcare capacity. We will expand and improve the durability, functionality, and efficiency of open space and public park infrastructure. Develop a master plan for Town Parks and Open Space, in cooperation with the Recreation District and Estes Valley Land Trust. Overhaul outdated and aging landscaping in Children's Park, Riverwalk, Parking Structure picnic area, and Weist Park by 2025. Install new picnic pavilions and upgrade landscaping at the parking structure picnic area. Acquire and improve the Thumb Open Space for public recreation as regulated by the Management Plan. Complete purchase the Thumb Open Space. Adopt a Management Plan for the Thumb Open Space. Specify the additional equipment, personnel and space needed to deliver and maintain high-quality landscaping as required by new capital projects. We will develop a new Comprehensive Plan and associated development code. Complete new Comprehensive Plan in concert with Larimer County and Estes Valley residents. Complete a full rewrite of the Estes Park Development Code. Outcome Area Strategic Policy Statement Goal Objective 2021 STRATEGY MAP 2021 Strategic Plan Final.mmap - 10/1/2020 - Mindjet ATTACHMENT 2 Page 84