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Home My WebLink AboutPACKET Town Board Study Session Budget 2015-10-09 TOWN BOARD [P 2016 . UDG Tr Tr irf SESSIONS Friday, October 9, 2015 Meeting #1 : 8:30 a.m. to 12:00 p.m. Town Board Room 1 . Budget Overview 2. Presentation of the following funds/departments: Intra-fund Transfers General Community Reinvestment Fund Employment Compensation/Benefits Internal Service Funds ■ Medical ■ Fleet Maintenance ■ Information Systems Technology ■ Vehicle Replacement General Fund ■ Legislative ■ Judicial ■ Executive ■ Administrative Services ■ Finance ■ Employee Benefits , Constant Contact : Email Statistics Page 1 of 1 {,npWµContace Print Report Town of Estes Park Email Statistics 10/21/2015 Email Name: Town Clerk-Town Board Budget Study Session Agendas 2016 Template: -Contemporary Lists: Town Clerk-Town Board Meeting Agendas Email Run History Sending Type Sent Run Date Status Original Send 325 9/22/2015 Successfully Sent Email Stets Sent Bounces Spam Reports Opt-outs Opens Clicks Forwards 325 1.2% 0 0 42.1% 28.1% 0 (4) (135) (38) Click-through Stats Email Link Unique Click-throughs Click-through Distribution http://files.ctctcdn.com/919b6d76201/9d095433- 40 97.6% -7517-4907-af3f-e32023202c77.pdf http://www.estes.org 1 2.4% Total Click-throughs 41 100% ( Social Stats Page Views Share Send Like Twitter Linkedln (Other) 0 0 0 0 0 0 0 Print Report https://ui.constantcontact.com/ navmap/evaluate.rnav/pidPJnn608tK6VN5BkYOCEV 128... 10/21/2015 TOWN OF ESTES PARK. FINANCE Memo To: Honorable Mayor Pinkham Board of Trustees From: Frank Lancaster— Town Administrator Steve McFarland — Finance Officer Date: October 9, 2015 RE: Budget Sessions Background: Welcome to the 2016 Budget study process. As is annually the case, modifications have been made to the review process and budget document itself. The primary changes this year include: 1. The budgets (revisions to 2015 and fiscal year 2016) continue to show the impact of the September 2013 flood. The largest financial concern remains the timing of the flood projects — how quickly monies will be reimbursed to the Town. The unknown time gap between expenditures and reimbursements could seriously impact fund balances for the short term, up to an including needing to borrow money from other funds to continue to operate the General Fund. While bearing this in mind, staff continues to make every attempt to continue to fund line items that involve providing first-class services to Estes Park citizens and visitors. The addition of 3 grant-funded positions (finance, community development, utilities) has allowed the Town to begin catching up on reimbursement requests. Staff is still very concerned about starting capital projects without a specific plan on reimbursements — the capital projects are much larger and the Town cannot carry the "float". 2. Last year the budget review process was completed in three sessions; we will continue with the same format this year. Department Heads and/or other appropriate staff will deliver brief presentations reviewing their department/fund's services and highlighting appropriate revenue and expenditure items within their budgets. 3. Handouts for each subsequent budget session will be made at the study sessions. Week 1 items are included in this packet, week 2 information will be handed out at the end of the week 1 study session, etc. Staff realizes that there may be formatting and syntax issues in places — these will be corrected before the November presentations. Page 1 TOWN OF ESTES Pi c FINANCE Memo 4. As was the case last year, detail is limited to line item levels. For example, whereas in the past there may have been a dozen listings of individual dues for various organizations under "27-05 Member Dues/Subscriptions", the detail has been rolled up into one total amount. This shortened the length of the budget document by about 1/3. Staff will be able to address questions about how any particular line item is broken down beyond the presented level, as the detail still exists in H.T.E. (the accounting software). Basic Budqet strategy and highlights Because the General Fund is the primary Fund for governmental operations, much time and effort has been spent over the past 2 years trying to safeguard General Fund fund balance. Financial ramifications from the Flood have caused Staff to recommend continuing some short-term strategies for 2016, including reducing, eliminating or postponing ongoing maintenance in several areas, eliminating/suspending the 2% availability for merit increases, and reducing charges from the Internal Service Funds (specifically, drawing down on IT and Vehicle Replacement Fund fund balances). General Fund fund balance is forecasted at 21% (—$3,300,000) by the end of 2016. This assumes that flood related expenditures will be reimbursed by the appropriate agencies in a timely manner (a HUGE assumption). The General Fund is discussed at length in the next section. These are not strategies that are viable long-term, but they are recommended for helping the Town get through this time of financial uncertainty. The Community Reinvestment Fund (CRF) page has a new look. The columns have been extended to include a 3-year look into the past, and a 5-year look into the future. Years 2017-2020 are not populated with much data, but it does give us a starting point. By the end of 2015, CRF should close the books on MPEC/Stall Barn, leaving the Parking Structure as the main project for 2016. Two line items have been moved from CRF to other Funds (Fall River Trail to the Trails Fund (#244); FLAP funds to the Streets Fund (#260)). For 2016, the only two new items are a grant/match project with CMAQ funds (Electronic signs on US36), and sound dampening boards at the Event Center. The CRF should have a spendable fund balance of around $111,000 by the end of 2016. The Community Services Fund (CSF) and its departments have undergone several Budget changes in recent years, as departments and Funds have come and gone. In Page 2 I, 1 TOWN OF ESTES PARK_ FINANCE Memo 2015, the CSF and its departments (Visitor Center, Senior Center, Museum. Events, Transportation) moved to the General Fund. In 2015, an operating department was added for MPEC. Staff attempted to use the Johnson Study as a guideline, while incorporating known data from existing information. MPEC's first year did not go as planned; revenues were significantly below anticipated levels. It was also very difficult to differentiate at times between Events and MPEC. In 2016, the MPEC (#2700) and Events (#5500) departments are merging. Staff will discuss the specifics of the Light & Power and Water Funds, but the overall message is that while the Funds were affected by the Flood, required ratios have been maintained. The four new Special Revenue Funds created by the 1% sales tax initiative (Streets, Community Center, Emergency Response, and Trails) have begun to put their resources to work, and will be reported on in week 2. Issues/challenges with the 2016 Budget document: Staff's goal is to move the Town towards a balanced budget. The initial 2016 Budget iteration yielded a net loss to the General Fund of- $2,300,000, so significant cuts were made to move towards a more manageable budget. Because of record-level sales tax numbers in 2015, we are now forecasting a slightly positive end to the year. 2016 forecasts a loss of roughly $575,000 from the General Fund. With a spendable fund balance forecast of -$3,800,000 heading into 2016, there is reason for concern, but still time to gently yet firmly apply corrective actions so that the General Fund can remain healthy. To date, staff has applied/recommends the following measures to move towards an improved bottom line for the General (GF) in 2016. The measures have currently reduced the -$2,300,000 loss to - -$575,000. The list below is not in order of importance: • First and most fortunately, sales tax has been flowing into Estes Park and indeed the whole State at record levels. Sales tax for the 2015 General Fund has been revised from $8,400,000 to $9,240,000, resulting in an additional $840,000 in positive cash flow into the General Fund. For 2016, a conservative increase of 4% has been slated. • The EVRPD transfer (7% of sales tax) has been revised up by $58,800 in 2015 and another$25,900 in 2016. Page 3 TOWN of ESTES PART FINANCE Memo • Staff forecasted a 10-year Vehicle Replacement Fund (VRF) model, the results of which showed that the VRF is perhaps slightly overfunded. As a result, Staff is recommending a 1-year abeyance of contributions from the General Fund. As stated earlier, this is not a long term solution, but it does free up nearly $300,000. • The IT fund would normally receive a transfer - $470,000 from the General Fund to cover projected 2016 expenditures. The IT Fund balance has increased to a very healthy size, albeit largely due to fiber revenue contributions over the last several years. For 2016, staff recommends a $200,000 reduction in the transfer from General Fund to IT, to roughly $270,000. • The General Fund had transferred a set amount of $800,000 into the Community Reinvestment Fund (CRF) for several years. This began when the Local Marketing District (LMD) was formed in 2009. Staff has found minutes from special joint Board meetings with the Town Trustees and County Commissioners from June 5, 2008, and again on June 26, 2008, discussing the formation/election of the LMD. The minutes state that a staff member referenced that the Town spent $800,000 towards marketing efforts for Estes Park, and that if the LMD was formed, those monies could be directed towards capital projects. This idea/strategy was never formalized by Board action (at least, no action that Staff can find), but has nevertheless become accepted as fact by some. Because of the continuing decline of General Fund fund balance, coupled with the large projects already facing staff in the near future (parking structure, Street Improvement Program, flood repair), staff would proposes to reduce the $800,000 transfer to $520,000 for 2016 (matching what was done in 2015). The $520,000 will pay for the COPs note payment. The "downside" of this strategy (reducing the General Fund - CRF transfer) is that unrestricted fund balance in CRF will drop to -$110,000 by the end of 2016, and little money is being saved towards any future capital projects. • To get a broader view of the CRF, Staff has produced a budget document for CRF that spans 10 years. Further, the projects have total budget amounts listed as many of the projects span multiple years and are somewhat difficult to track. • The discontinuation of the Ice Rink operation has freed up -$50,000 in the General Fund and -$20,000 in the Conservation Trust Fund. • Staffing comments: o Several staff positions were added in 2015, including the Assistant Town Administrator, Facilities Manager, a new position at the senior center, paying the restorative justice manager position (was grant funded), and the special events coordinator. The Budget also provided for an additional Page 4 TOWN OF ESTES PARK FINANCE Memo municipal services worker and a street project manager. 25% of the new municipal worker is charged to the General Fund, with 75% being charged to the new Street Fund. 100% of the street project manager is being charged to the Street Fund. o The Town also hired 3 grant-funded positions (courtesy of DOLA) to assist with flood-related functions. The positions assist Finance, Community Development and Utilities. All 3 positions have proven invaluable. o Staff has also continued to address, in a multi-year effort, the need to bring the wages for each position into market range. In 2015, there is an additional - $200,000 budgeted in personnel costs to bring various positions into market range. In late 2015, emergency steps were taken to increase police patrol wages so as to help alleviate the situation of losing officers to other agencies. o Benefit costs are increasing at a modest pace (at least compared to prior years). Medical insurance is forecasted to increase "only" 8%. While much of the benefits offered to Staff is very competitive with the industry, the loss of spousal insurance coverage has been a serious blow to recruiting efforts in many staffing areas. o In 2016, a payroll clerk (costs split between General and Utility Funds) is requested. • The largest "new" budget item in 2015 was MPEC. The original budget was highly speculative, and based largely on the Johnson Consulting Plan's forecast. For a variety of reasons, the inaugural year has been very disappointing. Frankly, the General Fund 2015 Budget has been able to metabolize the MPEC shortfall only because of record sales tax levels. A repeat of 2015 would be disappointing, not mention very damaging, to the 2016 General Fund budget. Staff has reduced revenue expectations in the 2016 Budget, and is in the process of hiring a new leader in the Events department. • Staff has also implemented many cost reductions throughout the budget, as will be evidenced as we move through the Budget sessions. • Finally, and perhaps most importantly of all financial influences, the ramifications of the Flood continue to loom large. The Flood has been very problematic from a financial and budgetary standpoint. Expenditures and reimbursements do not occur in any kind of uniform fashion. The projects themselves occur over multiple years and involve multiple agencies. Costs, which were never much more than flat-out guesswork on FEMA's part to begin with, seldom come in at expected levels, and reimbursements are sporadic and the amounts and timing are unpredictable. Overlaying the Flood costs on top of the operational budget Page 5 t p TOWN OF E.STES PARK,.. FINANCE Memo makes it very difficult to analyze what's going on in either area. The 2016 Budget does not yet have any Flood-costs posted to it. All costs and reimbursements remain in 2015. This will hopefully allow us a "clean" look at 2016. This of course is not realistic — Flood costs and reimbursements will certainly occur in 2016, so the Budget will have to be amended to reflect as much, either before November approval, or during 2016. Study Session timeline The topics presented in the Week 1 Study Session include the Community Reinvestment Fund and the Internal Service Funds (Medical Insurance, Fleet, Information Technology and Vehicle Replacement). The Internal Service Funds spread their costs to many of the Departments and Funds that will be subsequently reviewed, so it is prudent to review them first. Portions of the General Fund budget will also be discussed. In addition to the above, the Week 1 packet has information regarding General Fund revenues, Board objectives, and a Flood expenditure/reimbursement update. The Week 2 (Friday October 16) Study Session will discuss the community grants, Police and Public Works sections of the General Fund, the Conservation Trust and Open Space Funds, and the newly created funds from the 1% sales tax initiative. Week 3 (Wednesday October 21) will cover Community Development (General Fund), the Community Services Fund, the Utility Funds, and the Theater Fund. There should be sufficient time at the end of the 3rd session to revisit topics that are left unresolved from the 1st and 2nd sessions. Following the Study Sessions, the budget will be reviewed in its entirety in the November 110, 2015 Board meeting and officially adopted in the November 24, 2014 Board meeting. This allows additional time for citizens to provide input to the budgetary process. The amended 2015 Budget is scheduled for adoption at the December 8, 2015 Town Board meeting. Page 6 1 i General Fund Revenue Detail Town of Estes Park-2016 Budget.xisx Original Budget Revised Budget Budget 2014 2015 2015 2016 Taxes $9,889,965 $9,473,512 $10,313,569 $10,694,701 intergovernmental 46,442 46,947 28,000 28,000 (cigarette,mineral) Current 12,116 12,113 12,113 12,113 (rentals) Miscellaneous 20,928 19,065 19,418 18,837 (lieu of taxes) Interest 15,627 11,500 19,370 19,370 Departmental Revenues 3,435,672 2,692,995 8,338,866 2,890,754 .Subtotal 13,420,749 12,256,132 18,731,336 13,663,775 Transfers Light&Power 1,332,853 1,369,127 1,369,127 1,519,500 Water 181,108 188,163 188,163 56,261 Emergency Response System 0 30,000 30,000 0 Community Services Fund 192,930 0 0 0 Total transfers 1,706,891 1,507,290 1,587,290 1,575,761 (` Total Revenue ® $$15,127L641 V3,843,422 $20,318,626 15 239,536 Revenue detail 2014 2015 2015 2016 Taxes GENERAL PROPERTY 325,917 315,763 315,763 315,763 SPECIFIC OWNERSHIP 26,824 25,000 25,000 25,000 GENERAL SALES TAX 8,755,291 8,400,000 9,240,000 9,610,000 LOCAL SALES TAX-VEHICLES 9,148 9,000 9,000 9,000 ' USE TAX-VEHICLES 290,986 250,000 250,000 250,000 PROPERTY TAX-PENALTY/INT. 1,123 500 557 500 TELEPHONE FRANCHISE 12,006 13,500 13,500 13,500 NATURAL GAS FRANCHISE 115,955 105,000 105,000 105,000 CABLE TV FRANCHISE 55,053 60,000 60,000 60,000 ELECTRIC FRANCHISE 227,478 226,261 226,261 231,286 WATER FRANCHISE 70,184 68,488 68,488 74,652 9,889,965 9,473,512 10,313,569 10,694,701 Departmental Revenue LEGISLATIVE 125 100 100 100 JUDICIAL 276 150 150 150 EXECUTIVE 2,399 0 0 0 ADMINISTRATIVE SERVICES 327,500 315,230 321,278 315,230 FINANCIAL ADMINISTRATION 19,478 95,296 95,296 95,787 PLANNING DIVISION 101,025 192,764 230,795 374,096 GENERAL GOVERNMENT BLDGS. 478,399 196,442 216,459 199,442 EMPLOYEE BENEFITS/INSURAN 13,659 13,000 13,000 13,000 COMMUNITY SERVICES 111,871 0 300,000 0 POLICE 537,837 168,337 172,905 182,563 BUILDING SAFETY DIVISION 1,071,893 179,250 460,403 389,210 ENGINEERING 82 250 250 250 VISITOR SERVICES 0 46,000 35,347 34,000 MULTI PURPOSE EVENTS CTR 0 490,293 54,254 0 STREETS AND HIGHWAYS 660,392 350,377 5,801,532 351,510 PARKS 110,737 6,000 6,000 6,000 SENIOR CITIZENS 0 55,405 62,685 65,665 SPECIAL EVENTS 0 572,551 541,511 853,351 TRANSPORTATION 0 0 0 0 MUSEUM 0 11,550 26,901 10,400 Page 8 General Fund Expense by Department Town of Estes Park-2016 Budget.xlsx Original Budget Revised Budget Budget 2014 2015 2015 2016 EXPENDITURES BY DEPARTMENT LEGISLATIVE 1100 $143,206 1.1% $181,274 1.3% $178,206 0.0092 $185,692 1.2% JUDICIAL 1200 45,301 0.4% 44,425 0.3% 45,899 0.2% $44,516 0,3% EXECUTIVE 1300 393,407 3.1% 426,320 3.1% 473,636 2.4% $422,725 2.8% ADMINISTRATIVE SERVICES 1400 325,176 2,6% 361,987 2.7% 421,847 2.2% $361,185 2,4% FINANCIAL ADMINISTRATION 1500 427,378 3,4% 519,991 3.8% 514,914 2.7% $570,296 3.8% PLANNING DIVISION 1600 554,348 4.4% 673,223 4.9% 724,511 3.7% $838,239 5.6% GENERAL GOVERNMENT BLDGS. 1700 858,653 6.8% 745,932 5,5% 796,191 4.1% $1,174,859 7.9% EMPLOYEE BENEFITS/INSURAN 1800 85,547 0.7% 148,176 1.1% 119,957 0.6% $147,765 1.0% COMMUNITY SERVICES 1900 1,044,503 8.3% 870,130 6.4% 1,282,836 6.6% $909,330 6.1% POLICE PATROL 2100 2,483,904 19.8% 2,558,344 18.8% 2,546,292 13.2% 2,660,594 17.9% COMMUNICATIONS 2155 1,270,625 10.1% 1,132,149 8.3% 1,107,590 5.7% 1,056,766 7.1% COMMUNITY SERVICES 2175 0 0.0% 0 0.0% 0 0.0% 223,962 1.5% BUILDING SAFETY DIVISION 2300 1,658,401 13.2% 516,718 3.8% 615,751 3.2% 720,715 4.8% ENGINEERING 2400 103,302 0.8% 122,709 0.9% 104,357 0.5% 224,555 1.5% VISITOR SERVICES 2600 0 0.0% 371,070 2.7% 377,132 2.0% 403,092 2.7% MULTI PURPOSE EVENTS CTR 2700 0 0.0% 672,301 4.9% 640,554 3.3% 0 0.0% STREETS AND HIGHWAYS 3100 2,120,029 16.9% 1,093,660 8.0% 6,187,043 32.0% 1,041,831 7.0% i PARKS 5200 1,044,933 8.3% 1,044,614 7.7% 1,047,233 5.4% 1,105,727 7.4% SENIOR CITIZENS 5304 0 0.0% 300,929 2.2% 299,021 1.5% 322,141 2.2% SPECIAL EVENTS 5500 16 0.0% 1,039,033 7.6% 1,040,144 5.4% 1,689,980 11.4% TRANSPORTATION 5600 31 0.0% 451,048 3.3% 464,267 2.4% 444,525 3.0% MUSEUM 5700 0 0.0% 330,164 2.4% 349,213 1.8% 328,167 2.2% SUBTOTAL 12,558,760 100.0% 13,604,197 100.0% 19,336,594 100.0% 14,876,662 100.0% TRANSFERS COMMUNITY REINVESTMENT 800,000 520,000 520,000 520,000 COMMUNITY SERVICES 1,700,000 0 0 0 STREET IMPROVEMENT FUND 435,000 435,000 435,000 435,000 EMERGENCY RESPONSE SYSTEM 30,000 0 0 0 SUBTOTAL 2,965,000 0 955,000 0 955,000 0 955,000 0 TOTAL EXPENDITURES $15,523,760 $14,559,197 $20,291,594 $15,831 662 EXPENDITURES BY CATEGORY PERSONNEL EXPENDITURES $5,657,151 36.4% $7,772,062 53.4% $7,619,613 37.6% $8,147,868 51.5% EMPLOYER BENEFITS 13,404 0.1% 42,376 0.3% 22,807 0.1% 56,765 0.4% INSURANCE PREMIUMS 133,970 0.9% 169,281 1.2% 170,318 0,8% 169,281 1.1% PROF.SERVICES/FEES 2,253,017 14.5% 1,490,817 101% 6,754,821 33,3% 1,846,869 11.7% PUBLISHING 14,509 0.1% 42,565 0.3% 44,835 0.2% 41,513 0.3% RENTALS 101,230 0.7% 151,151 1.0% 163,798 0.8% 183,123 1.2% REPAIR AND MAINTENANCE 1,234,610 8.0% 1,432,248 9.8% 1,525,706 7.5% 1,383,543 8.7% MATERIALS AND SUPPLIES 326,598 2.1% 546,162 3.8% 612,864 3.0% 551,973 3.5% JOB PERFORMANCE EXPENSES 172,077 1.1% 272,200 1.9% 270,847 1.3% 312,574 2.0% UTILITY EXPENDITURES 389,433 2.5% 528,920 3.6% 551,409 2.7% 593,977 3.8% OTHER CURRENT EXPENSES 4,446 0.0% 241,660 1.7% 246,706 1.2% 243,346 1.5% CAPITAL 1,290,728 8.3% 15,000 0.1% 53;915 0.3% 401,500 2.5% TRANSFERS OUT/INTERFUND 2,965,000 19.1% 955,000 6.6% 520,000 2.6% 520,000 3.3% SUBSIDIES 268,884 1.7% 282,130 1.9% 598,730 3.0% 236,630 1.5% CONTINGENCIES 20,006 0.1% 29,625 0.2% 28,425 0.1% 35,000 0.2% TRANSFER OUT/INTERGOVERN. 678,698 4.4% 588,000 4.0% 1,106,800 5.5% 1,107,700 7.0% TOTALS 15,523,760 100.0% 14,559,197 100.0% 20,291,594 100.0% 15,831,662 100.0% Page 9 General Fund Transfers from General Fund, 101-9000 Town of Estes Park- 2016 Budget.xlsx SCOPE OF SERVICES * To provide for transfers between the General fund and other funds Original Budget Revised Budget Budget 2014 2015 2015 2016 Personnel Services Salaries 0 0 0 0 Benefits 0 0 0 0 $0 $0 $0 $0 Operations&Maintenance 2,965,000 955,000 955,000 955,000 Total Current Expenses 2,965,000 955,000 955,000 955,000 Capital 0 0 0 0 Total Expenses $2,965,000 $955,000 $955,000 $955,000 Transfers out/to: COMMUNITY REINVESTMENT 800,000 520,000 520,000 520,000 COMMUNITY SERVICES 1,700,000 0 0 0 STREET IMPROVEMENT FUND 435,000 435,000 435,000 435,000 EMERGENCY RESPONSE SYSTEM 30,000 0 0 0 2,965,000 955,000 955,000 955,000 Page 10 a) rn as gvN k g D x O P J O ; N pp J N MI pp Ft '0 O N oOpOOP o�p n `� ti •i J $ Q -/ 00 g;] m _ N S N �/1 N U N ieu1R, j� u �p O'J P O o l0 4 4 I n YI N N N 00 f�! t , kl l7 •. O l,! C. O o. >n 0 aN E § � s q s Poop .1 S n a Yi e $ a 1 Q n 7 „N „ � Ag N 8 poo m� .4 N ~ C m~ N c QQ�� {p ipl (�i� Qx �y i O P O O 9 LL O O m j m .1 .�D �i r g i g O. 0. C m $ 4 N ^ N E m d v Til r 8 ° II 'U N V O1 # m m` N O O O W y y b° �uu a emi d y o m U ri ao a1 UU U m $ p�I N 3 ,,P N N Y1 1,1 ?.-1 N r `er v .4 C N OF C N .V.. 00 O O J O E C `� 3 0 go .cvm+m "1, J4 of vi .1 m'n' �i a `a m 0 .b I C N M `.i O m m n h M et H N 'n �_ o mm 6.iJ urS m oho• ry nvrvM � 4I P .+1 u�N mno N hd G n C N Ni L. ) m s C C 0 0 0 � 48A I I! "°' gym . N -' N N z g .:,,,, , . g , R ~ . v E9 I-� C 9^ E L. Z u E - 86 m B s ; i Ems$ I I r � s . � w flge m° En n �° V E w u v ' l Ti c p Q a 5 1 x� % Y G e3 a i` K w E e m Q . EE�_ ppuc $ oC 8 '^ 11111111 E ° E u i- p . E .9 mti isz EtF- 2n �_E o !m eE,f .p 8w o TIm ai ca''. 15 u € gg-. d`ucac2cQ- E- uog u `� E '� 2e E - u� amS a j cc_-�L@1E ` RS w f8 8F NLLNg t9 N Medical Insurance Fund Internal Service Fund,606 Town of Estes Park-2016 Budget.xlsx SCOPE OF SERVICES * The Medical Insurance Fund closed and absorbed Into the General Fund on 12/31/2010.The Fund reopened in 2012 due to self-insurance plan being enacted. Original Budget Revised Budget Budget j 2014 2015 2015 2016 Revenues Premium collections $1,933,613 $2,406,250 $1,928,116 $2,120,928 Investment income 3,456 $4,500 $4,500 $4,500 Miscellaneous 427 $0 $27S $0 Total Revenues 1,937,496 2,410,750 1,932,891 2,125,428 Expenses Personnel Services 0 0 0 0 Operations&Maintenance 2,038,515 2,406,250 1,935,116 2,127,928 1 Total Current Expenses 2,038,515 2,406,250 1,935,116 2,127,928 Capital 0 0 0 0 Subtotal $2,038,515 $2,406,250 $1,935,116 $2,127,928 Rollovers 0 0 0 0 Total Expenses 2,038,515 2,406,250 1,935,116 2,127,928 — Transfer in from Other funds 0 0 0 0 Changes in Net Position (101,020) 4,500 (2,225) (2,500) Net position,Beginning 556,922 455,902 455,902 453,677 Net position,Ending $455,902 $460,402 $453,677 $451,177 Page 12 Fleet Maintenance Fund Internal Service Fund,612 Town of Estes Park-2016 Budget.xlsx SCOPE OF SERVICES * Services:vehicle/equipment repair/maintenance,aerial/fire inspections,DOT regulations/inspections, equipment specifications and acquisitions,equipment cost tracking,communication equipment,fire extinguisher/1st aid kit inspections,licensing,fueling,equipment purchase/maintenance budgets, warranty/recall management,billing re:vehicles,ASE certified mechanics * Records management:w/o tracking,equipment costs,fuel tracking,DOT records,replacement recommendations * Special projects:equip police vehicles,equipment training * Miscellaneous:L&P special const.weld brackets,build transformer mounts/cable,puller clamps/guide wheels,Stanley Park bleachers/stalls/doors,banner mounts,Water Dept shut off keys,Parks Dept.sign brackets,bridge repair,trash can repair * Inspections:Preventative Maintenance inspections Original Budget Revised Budget Budget 2014 2015 2015 2016 Revenues Federal Grant 1,001 0 0 0 State Operating Grant 88 0 0 0 Charges for services 313,514 300,000 300,000 397,500 Other income 670 0 0 0 investment income 679 1,000 1,000 1,000 Total Revenues 315,952 301,000 301,000 398,500 Expenses Personnel Services Salaries 197,959 220,386 225,320 243,018 Benefits 82,436 102,846 92,189 93,928 280,395 323,232 317,509 336,946 Operations&Maintenance 64,788 70,059 61,905 61,743 Total Current Expenses 345,183 393,291 379,414 398,689 Capital 0 20,000 20,000 0 Subtotal 345,183 413,291 399,414 398,689 Rollovers 0 0 0 0 Total Expenses 345,183 4131291 l399414 398,689 Excess(deficiency)of revenues over expenditures (29,231) (112,291) (98,414) (189) Transfers in 0 0 0 0 Changes in Net Position (29,231) (112,291) (98,414) (189) Net Position,Beginning 269,153 239,922 239,922 141,508 Net Position,Ending Net Investment in Capital Assets 36,435 36,435 36,435 36,435 Funds available(unrestricted) $203,487 $91,196 $105,073 $104,884 Page 13 I Fleet Maintenance Fund Internal Service Fund,612 Town of Estes Park-2016 Budget.xlsx Original Budget Revised Budget Budget 2014 2015 2015 2016 Personnel Levels Director of Public Works 0.10 0,10 0.10 0.10 Public Works Superintendent 0.34 0.34 0.34 0.34 Lead Mechanic 1.00 1.00 1.00 1.00 Mechanic 2.00 2.00 2.00 2.00 Seasonal Mechanic(FTE) 0.00 0.00 0.00 0.00 3.44 3.44 3.44 3.44 i Operations&Maintenance Details INSURANCE PREMIUMS 3,381 3,381 3,381 3,381 PROF.SERVICES/FEES 13,891 8,372 8,372 8,256 PUBLISHING 1,342 100 1,459 100 RENTALS 0 0 446 89 REPAIR AND MAINTENANCE 14,197 18,671 13,258 21,882 MATERIALS AND SUPPLIES 22,214 23,350 18,700 9,850 JOB PERFORMANCE EXPENSES 3,200 8,920 9,024 10,920 UTILITY EXPENDITURES 2,744 7,265 7,265 7,265 60,969 70,059 61,905 61,743 Page 14 } Town of Estes Park Detail budget information Fleet Services 612-4300-610 Original Revised Budget Budget Budget Account Account Name 2015 2015 2016 Number Detail 1,019 1,019 1,019 21-01 PROPERTY 2,362 2,362 2,362 21-02 UABILITY Insurance Premiums 3,381 3,381 3,381 O 0 0 22-06 MEDICAL 7,869 7,869 7,753 22-09 INFO TECHNOLOGY SERVICES O 0 0 22-10 BANK SERVICE 0 0 0 22-13 CONTRACT/SKILLED SERVICES 503 503 503 22-98 OTHER Prof.services/fees 8,372 8,372 8,256 Publishing 100 1,459 100 23-01 PUBLICATION FEES Rentals 0 446 89 24-02 REAL PROPERTY 7,221 2,429 6,330 25-01 MAINTENANCE CONTRACTS r 3,200 2,579 0 25-02 BUILDINGS 1,100 1,100 1,100 25-03 FURNITURE/FIXTURES 5,500 5,500 6,602 25-04 VEHICLE EQUIPMENT ! 1,650 1,650 1,650 25-05 MACHINERY/TOOLS O 0 6,200 25-44 FUTURE VEHICLE PURCHASE Repair and Maintenance 18,671 13,258 21,882 2,850 2,850 850 26-01 OFFICE SUPPLIES 50 50 50 26-04 FREIGHT/SHIPPING 500 794 500 26-06 SMALL TOOLS 400 400 400 26-13 MEDICAL 550 550 550 26-17 CATERING/SPEC CIRCUMSTANC 1,500 1,500 1,500 26-23 FURNITURE/FIXTURES 7,500 7,500 0 26-31 SHOP SUPPLIES 0 0 0 26-33 DATA PROCESSING EQUIPMENT 10,000 5,056 6,000 26-48 SHOP EQUIPMENT Materials and supplies 23,350 18,700 9,850 1,200 1,200 3,200 27-01 PERSONAL SAFETY EQUIPMENT 2,400 2,400 2,400 27-02 UNIFORM ALLOWANCE 4,600 4,600 4,600 27-04 EDUCATION/TRAINING 480 584 480 27-05 MEMBER DUES/SUBSCRIPTIONS 240 240 240 27-06 EMPLOYEE RECOGNITION lob Performance 8,920 9,024 10,920 600 600 600 28-01 TELEPHONE 4,200 4,200 4,200 28-02 NATURAL GAS 1,800 1,800 1,800 28-03 ELECTRICAL ENERGY 200 200 200 28-04 WATER 465 465 465 28-05 SEWER Utility Expenditures 7,265 7,265 7,265 Total Operations& Maintenance costs 70,059 61�905 61,743 20,000_ 20,000 0 33-98 OTHER EQUIPMENT Capital 20,000 20,000 0 Page 15 , Information Systems Technology Fund Internal Service Fund, 625 Town of Estes Park-2016 Budget.xlsx SCOPE OF SERVICES * Acquisition,installation and support of PCs,servers,network components,and telephones. * Provides assistance with printers,copiers and most software. * Facility items: electronic lock systems,camera systems,Board Room AV systems Original Budget Revised Budget Budget 2014 2015 2015 2016 Revenues Federal Grant 0 0 0 0 State Operating Grant 0 0 0 0 Charges for services $610,450 $503,457 $503,457 $487,983 Miscellaneous 92,503 51,970 94,161 51,970 Investment income 2,526 4,000 4,000 4,000 Total Revenues .... 705,479 559,427 601e618 543r953 Expenses Personnel Services Salaries 254,454 276,363 280,824 303,322 Benefits 78,754 109,774 100,922 103,079 333,208 386,137 381,746 406,401 Operations&Maintenance 163,006 212,896 217,352 199,726 Total Current Expenses 496,214 599,033 599,098 606,127 Capital 82,969 0 49,351 71,000 Depreciation 0 0 0 0 Subtotal 82,969 0 49,351 71,000 Total Expenses 579,183 599,033 648,449 677,127 Excess(deficiency)of revenues over expenditures 126,296 (39,606) (46,831) (133,174) Transfers out 0 0 0 0 Transfers in 0 0 0 0 Increase(decrease)in Fund Balance 126,296 (39,606) (46,831) (133,174) Net Position,Beginning 559,821 686,117 686,117 639,286 Net Position,Ending Net Investment in Capital Assets 108,868 108,868 108,868 108,868 Funds available(unrestricted) $577,249 $537,643 $530,418 $397,244 Page 16 , Information Systems Technology Fund Internal Service Fund,625 Town of Estes Park-2016 Budget.xlsx Original Budget Revised Budget Budget 2014 , 2015 2015 2016 Personnel Levels Director of Utilities 0.05 0.05 0.05 0.05 IT Manager 1.00 1.00 1.00 1.00 Senior Support Specialist 1.00 1.00 1.00 1.00 Support Specialist 2.00 2.00 2.00 2.00 IT Support/GIS Specialist 0.00 0.00 0.00 0.00 4.05 4.05 4.05 4.05 Revenues Intergovernmental Revenue 0 0 0 0 Info Technology Services 575,847 471,459 471,459 458,985 Phone maintenance fees 34,603 31,998 31,998 28,998 Fiberoptic lease 89,954 49,970 92,161 49,970 Interest Earnings 2,526 4,000 4,000 4,000 Other 2,549 2,000 2,000 2,000 705,479 559,427 601,618 543,953 Operations&Maintenance Details INSURANCE PREMIUMS 2,775 2,775 2,775 2,775 PROF.SERVICES/FEES 22,565 25,200 25,200 35,200 PUBLISHING 0 0 0 100 REPAIR AND MAINTENANCE 79,024 97,951 97,951 80,901 MATERIALS AND SUPPLIES 86,221 45,450 49,906 44,450 JOB PERFORMANCE EXPENSES 547 9,520 9,520 7,300 UTILITY EXPENDITURES 33,438 32,000 32,000 29,000 OTHER CURRENT EXPENSES {61,566) 0 0 0 163,006 212,896 217,352 199,726 Capital DATA PROCESSING EQUIPMENT 52,090 0 0 0 OTHER EQUIPMENT 23,164 0 49,351 71,000 COMMUNICATION EQUIPMENT 7,715 0 0 0 SOFTWARE DEVELOPMENT 0 o 0 0 82,969 0 49,351 71,000 Page 17 Town of Estes Park Detail budget information Information Technology Fund 625-2500-425 Original Revised Budget Budget Budget Account Account Name 2015 2015 2016 Number Detail 545 545 545 21-01 PROPERTY 2,230 2,230 2,230 21-02 LIABILITY Insurance Premiums 2,775 2,775 2,775 11,200 11,200 11,200 22-13 CONTRACT/SKILLED SERVICES 4,000 4,000 4,000 22-24 GIS 10,000 10,000 20,000 22-98 OTHER Contract/skilled services 25,200 25,200 35,200 Publishing 0 0 100 23-01 Publication fees 94,451 94,451 72,901 25-01 MAINTENANCE CONTRACTS 2,000 2,000 0 25-03 FURNITURE/FIXTURES 1,000 1,000 1,000 25-04 VEHICLE EQUIPMENT 0 0 5,000 25-36 NETWORK EQUIPMENT 0 0 0 25-44 FUTURE VEHICLE PURCHASE 500 500 2,000 25-98 OTHER EQUIPMENT/MACHINERY Repair and Maintenance 97,951 97,951 80,901 1,600 1,600 1,600 26-01 OFFICE SUPPLIES 350 350 350 26-04 FREIGHT/SHIPPING 0 0 2,000 26-23 FURNITURE/FIXTURES 11,500 11,500 7,000 26-32 DATA PROCESSING SOFTWARE 19,500 20,956 19,000 26-33 DATA PROCESSING EQUIPMENT 8,500 11,500 5,500 26-35 DATA PROCESSING 500 500 1,000 26.42 OFFICE EQUIPMENT 3,500 3,500 8,000 26-46 COMMUNICATION EQUIPMENT Materials and supplies 45,450 49,906 44,450 200 200 300 27-02 UNIFORM ALLOWANCE 8,000 8,000 5,000 27-04 EDUCATION/TRAINING 500 500 500 27-05 MEMBER DUES/SUBSCRIPTIONS 320 320 1,000 27-06 EMPLOYEE RECOGNITION 500 500 500 27-07 MILEAGE REIMBURSEMENT Job Performance 9,520 9,520 7,300 ! Utility Expenditures 32)000 32,000 29,000 28-01 TELEPHONE Total Operations& Maintenance costs 212,896 217,352 199,726 0 49,351 71,000 33-98 OTHER EQUIPMENT Capital 0 49,351 71,000 Page 18 , Vehicle Replacement Fund Internal Service Fund,635 Town of Estes Park-2016 Budget.xlsx SCOPE OF SERVICES * To fund depreciation of,and to accumulate funds for,the replacement of Town vehicles. Original Budget Revised Budget Budget 2014 2015 2015 2016 Revenues Revenues-future vehicle purchases $584,462 $598,821 $625,701 $507,449 Interest/other income 8,123 10,000 9,300 10,000 Miscellaneous 451 0 131 0 Transfers In 0 0 0 0 Total Revenues 593 036 608,821 635,132 517,449 Operations&Maintenance (277,360) 0 0 0 Capital 564,715 765,752 1,377,174 819,839 Total Expenses 564,715 765 752 1,377,174 819,839. Excess(deficiency)of revenues over expenditures: 28,321 (156,931) (742,042) (302,390) ADJUSTMENTS TO GAAP BASIS Capital Outlay (564,715) 0 0 0 Depreciation 291,502 0 0 0 CHANGE IN NET ASSETS 301,535 (155,931) (742,042) (302,390) Net Position,Beginning 3,150,898 3,452,433 3,452,433 2,710,391 Net Position,ending Net Investment in Capital Assets 1,545,926 1,256,218 1,256,218 1,256,218 Funds available(unrestricted) 1,906i507 2,039,284 1,454,173 1,151,783 Rollovers Revenue sources: 2014 2015 Z015 2016 General 14,282 145,649 145,649 327,395 Corn Svc Fund(Events)/mrgd with Gen in'16 0 14,866 14,866 0 Streets Fund 0 47,040 47,040 47,040 Light and Power 522,200 335,243 362,123 433,214 Water 47,980 56,023 56,023 115,074 Fleet 0 0 0 6,200 584,462 598,821 625,701 928,923 Page 19 Vehicle Replacement Fund Internal Service Fund,635 Town of Estes Park-2016 Budget.xlsx Vehicles scheduled for purchase/replacement 564,715 765.752 1,377,174 819,839 Police G-106A '04 Ford Explorer 29,998 Police G-89B '08 Dodge Charger 29,870 Police-new vehicle 29,998 Police-Utility Truck(Boulder) 4,000 Prot Insp G-50, '99 Jeep Wrangler 4x4 23,737 Streets G-95 '96 I-H 4800 4x4 138,361 Parks G-42 '97 Cushman Truckster 19,650 Parks G-94B '99 Walker MTGHS 12,595 L&P 93321A '97 Ford F-350 4x4 repl w/Derrick Truck 216,935 L&P 93389A 6-wheeler 19,926 Water 9034A '98 Ford F-150 4x4 24,737 F Radios,light bars,etc 14,908 Rollovers from 2014 to 2015 L&P Bucket Truck 93331A 219,650 Events G-117 '93 Chevy C3500 4x2 43,314 Events G-126 '00 Ford F350 4x4 43,314 Water 9039A Intl 4800 Dump Truck 126,556 Museum G-27A '02 Ford Windstar minivan 27,478 Streets G-39A '01 Jeep Cherokee 4x4 26,232 Parks G-59A '97 Cushman White Truck 19,978 Streets G-58 '84 Sullair Compressor 13,119 New One for 2015 Fleet G-68A '00 GMC K-15004x4 pickup 26,150 (moving to Facilities) Scheduled replacements/purchases,2015 Police G-78B 09 Dodge Charger 25,065 30,697 Police G-102 09 Dodge Charger 25,065 30,697 L&P 93324A 01 Ford F-250 4x4 89,822 89,822 L&P 933258 08 I-H 7400 4x4 280,800 280,800 L&P 93338 07 GMC 3500 75,000 75,000 Pothole patching truck for Street Fund 210,000 205,450 Storm Drainage Culvert Jet Trailer Cleaner 60,000 60,000 light bars,added equip for new vehicles 58,917 Scheduled replacements/purchases,2016 Com Dev G-52B '02 Jeep Wrangler 23,560 Streets G-46A,'99 I-H 4800 4x4 121,981 Events G-111 '93 Miller Weider 3,743 L&P 93330A,'06 International 7400 4x4 240,222 L&P 93334B,'10 Jeep liberty 36,994 L&P 93387A,"98 Cat DP45-02 forklift 40,567 L&P 93388A,'90 Clark GCX20 forklift 21,762 Water 90326,'08 GMC 3500 4x4 49,338 Water 9033A,'08 Ford F-350 4x4 55,672 New lines for 2016 Parks,'New Cushman(Atlas JSV 3000) 20,000 L&P,Dump Truck 150,000 Water,Transport vehicle 56,000 564,715 765,752 1,377,174 819,839 Page 20 General Fund Legislative, 101-1100 (Mayor and Town Board) Town of Estes Park-2016 Budget.xlsx SCOPE OF SERVICES * Mayor and Board of 6 Town Trustees provide broad policy direction. * Develop strategic plans as necessary * Serve as the quasi judicial body in matters related to the Estes Valley Development Code and as the local liquor licensing authority * Reappoint advisory committees annually * Town Board approves budget annually Original Budget Revised Budget Budget 2014 2015 2015 2016 Personnel Services Salaries 41,041 41,830 42,030 41,614 Benefits 31,945 34,547 32,306 31,500 $72,986 $76,377 $74,336 $73,114 Operations&Maintenance 70,220 104,897 103,870 112,578 Total Current Expenses 143,206 181,274 178,206 185,692 Capital 0 0 0 0 Total Expenses $143,206 $181,274 $178,206 $185,692 Inc/dec over prior year _ Revenues 125 100 100 100 Personnel Levels Mayor 1.00 1.00 1.00 1.00 Trustees 6.00 6.00 6.00 6.00 Total 7.00 7.00 7.00 7.00 Operations&Maintenance Details Insurance Premiums 1,088 1,088 1,111 1,088 Prof.services/fees 10,846 23,009 23,009 25,527 Repair and Maintenance 844 780 780 707 Materials and supplies 18,711 21,650 21,650 19,450 Job Performance Expenses 15,395 23,245 23,245 25,306 Utility Expenditures 783 1,200 1,200 1,200 Other Current Expenses 2,547 4,300 4,300 4,300 Contingencies 20,006 29,625 28,425 35,000 70,220 104,897 103,870 112,578 j Page 21 General Fund Legislative, 101-1100-411 (Mayor and Town Board) Town of Estes Park-2016 Budget.xlsx Original Revised Budget Budget Budget Account Account Name 2015 2015 2016 Number Detail 2 25 2 21-01 PROPERTY 1,086 1,086 1,086 21-02 LIABILITY Insurance Premiums 1,088 1,111 1,088 i 5,000 5,000 5,000 22-04 ORDINANCE REVISION FEES 14,911 14,911 13,422 22-09 INFO TECHNOLOGY SERVICES 0 0 0 22-26 INSURANCE CLAIMS 3,098 3,098 7,105 22-98 OTHER Prof.services/fees 23,009 23,009 25,527 Publishing 0 150 0 23-01 PUBLICATION FEES Rentals 0 0 0 24-01 EQUIPMENT Repair and Maintenance 780 780 707 25-01 MAINTENANCE CONTRACTS 2,900 2,900 1,500 26-01 OFFICE SUPPLIES 250 250 250 26-02 POSTAGE 300 300 300 26-03 PRINTING/FORMS 18,000 18,000 13,000 26-17 CATERING/SPECIAL CIRCUM 200 200 4,400 26-33 DATA PROCESSING EQUIPMENT Materials and supplies 21,650 21,650 19,450 10,000 10,000 10,000 27-04 EDUCATION/TRAINING 11,405 11,405 11,646 27-05 MEMBER DUES/SUBSCRIPTIONS 1,000 1,000 2,500 27-06 EMPLOYEE RECOGNITION 840 840 1,160 27-07 MILEAGE REIMBURSEMENT Job Performance Expenses 23,245 23,245 25,306 Utility Expenditures 1,200 1,200 1,200 28-01 TELEPHONE Other Current Expenses 4,300 4,300 4,300 29-40 PUBLIC ACADEMIES/AWARDS Capital-Equipment 0 0 0 33-31 FURNITURE/FIXTURES Contingencies 29,62S 28,425. 35,000 60-01 CONTINGENCIES Total Operations& Maintenance costs 104,897 103,870_ 112,578 Page 22 General Fund Judicial, 101-1200 (Municipal Court) Town of Estes Park- 2016 Budget.xlsx SCOPE OF SERVICES * Provide fair and impartial application of Town codes to include the model traffic code * Manage and review sentencing of offenders * Assist with certification of municipal election results * Provide for the swearing-in of Town elected officials Original Budget Revised Budget Budget 2014 2015 2015 2016 Personnel Services Salaries 35,469 35,425 35,592 35,425 Benefits 8,481 6,892 7,834 6,883 $43,950 $42,317 $43,426 $42,308 Operations&Maintenance 1,352 2,108 2,473 2,208 Total Current Expenses 45,301 44,425 45,899 44,516 i Capital 0 0 0 0 Rollovers 0 0 0 0 Total Expenses $45,301 $44,425 $45,899 $44,516 inc/dec over prior year Revenues 276 150 150 150 Personnel Levels(2.5%annual salary increase,per ordinance) Judge 0.50 0.50 0.50 0.50 Court Clerk 0.50 0.50 0.50 0.50 Assistant Judge contracted contracted contracted contracted Total 1.00 1.00 1.00 1.00 Operations&Maintenance Details insurance Premiums 420 420 420 420 Prof.services/fees 119 88 88 88 Materials and supplies 172 420 420 420 Job Performance Expenses 640 1,180 1,545 1,280 . 1,352 2,108 2,473 2,208 Page 23 General Fund Judicial, 101-1200-412 (Municipal Court) Town of Estes Park-2016 Budget.xlsx Original Revised Budget Budget Budget Account Account Name 2015 2015 2016 Number Detail 0 0 0 21-01 PROPERTY • 420 420 420 21-02 LIABILITY Insurance Premiums 420 420 420 88 88 88 22-98 OTHER Prof.services/fees 8B 88 88 Publishing 0 0 0 23-01 PUBLICATION FEES • • Rentals 0 0 0 24-01 EQUIPMENT • • Repair and Maintenance 0 0 0 25-01 MAINTENANCE CONTRACTS • 250 250 250 26-01 OFFICE SUPPLIES 100 100 100 26-02 POSTAGE 70 70 70 26-17 CATERING/SPECIAL CIRCUM • • Materials and supplies 420 420 420 500 770 500 27-04 EDUCATION/TRAINING 600 695 700 27-05 MEMBER DUES/SUBSCRIPTIONS 80 80 80 27-06 EMPLOYEE RECOGNITION Job Performance Expenses 1,180 1,545 1,280 Total Operations& Maintenance costs 2,108 2,473 2,208_ Page 24 , General Fund Executive, 101-1300 Town of Estes Park-2016 Budget.xlsx SCOPE OF SERVICES * Implementation of Town Board goals and strategic plan(s) * Provide operational oversight of Town Departments * Supervise enforcement of laws and ordinances * Preparation and monitoring of annual budget * Oversight of public information programs and publications * Serve or facilitate as liaison between Town and community groups as needed * Staff support to the Mayor and Town Board of Trustees Original Budget Revised Budget Budget 2014 2015 2015 2016 Personnel Services Salaries 208,793 247,206 276,429 247,267 Benefits 70,060 89,617 86,733 82,283 $278,854 $336,823 $363,162 $329,550 Operations&Maintenance 114,554 89,497 110,474 93,175 Total Current Expenses 393,407 426,320 473,636 422,725 Capital 0 0 0 0 Rollovers 0 0 0 0 Total Expenses $393,407 $426,320 $473,636 $422,725 inc/dec over prior year Revenues 2,399 0 0 0 Federal Grant 1,724 0 0 0 State Government Revenue 283 0 0 0 Other 392 0 0 0 Sales of Fixed Assets 0 0 0 0 Personnel Levels Town Administrator 0.38 0.38 0.38 0.38 Assistant Town Administrator 0.00 0.38 0.38 0.38 Public Information Officer 0.38 0.38 0.38 0.38 Executive Secretary 0.38 0.38 0.38 0.38 Group Sales&Marketing Manager 1.00 1.00 1.00 1.00 Total 2.14 2.52 2.52 2.52 Operations&Maintenance Details Insurance Premiums 3,161 3,161 3,161 3,161 Prof.services/fees 67,826 34,755 38,755 41,784 Publishing 4,488 0 17 • 0 Repair and Maintenance 3,702 5,921 5,921 5,545 Materials and Supplies 16,767 13,350 33,990 9,850 Job Performance Expenses 16,221 32,310 28,230 32,835 Utility Expenditures 1,013 0 400 0 Marketing Expense 1,377 0 0 0 114,554 89,497 110,474 93,175 Page 25 , General Fund Executive, 101-1300-413 Town of Estes Park-2016 Budget.xlsx Original Revised Budget Budget Budget Account Account Name _ 2015 2015 2016 Number Detail 152 152 152 21-01 PROPERTY 3,009 3,009 3,009 21-02 LIABILITY O 0 0 21-50 UNEMPLOYMENT Insurance Premiums 3,161 3,161 3,161 0 0 0 22-02 ENGINEERING O 0 0 22-07 RECORDING FEES 0 0 0 22-08 LEGAL 17,893 17,893 13,422 22-09 INFO TECHNOLOGY SERVICES 0 0 0 22-26 INSURANCE CLAIMS 16,862 20,862 28,362 22-98 OTHER Prof.services/fees 34,755 38,755 41,784 0 17 0 23-01 PUBLICATION FEES 0 0 0 23-03 ADVERTISING PRODUCTION Publishing 0 17 0 Rentals 0 0 0 24-01 EQUIPMENT Repair and Maintenance 5,921 5,921 5,545 25-01 MAINTENANCE CONTRACTS 1,500 1,500 1,500 26-01 OFFICE SUPPLIES 4,000 4,000 4,000 26-02 POSTAGE 250 250 250 26-03 PRINTING/FORMS 100 100 100 26-04 FREIGHT/SHIPPING 4,000 4,000 4,000 26-17 CATERING/SPEC CIRCUMSTANC 0 20,640 0 26-23 FURNITURE/FIXTURES 1,000 1,000 0 26-32 DATA PROCESSING SOFTWARE 2,500 2,500 0 26-33 DATA PROCESSING EQUIPMENT 0 0 0 26-42 OFFICE EQUIPMENT Materials and supplies 13,350 33,990 9,850 O 0 0 27-02 UNIFORM ALLOWANCE 23,000 18,500 23,000 27-04 EDUCATION/TRAINING 4,100 4,600 4,705 27-05 MEMBER DUES/SUBSCRIPTIONS 2,210 2,130 2,130 27-06 EMPLOYEE RECOGNITION 3,000 3,000 3,000 27-07 MILEAGE REIMBURSEMENT Job Performance Expenses 32,310 28,230 32,835 Utility Expenditures 0 400 0 28-01 TELEPHONE Marketing Expense 0 0 0 29-21 MARKETING EXPENSE Capital-Equipment 0 0 0 33-31 CAPITAL-EQUIPMENT Total Operations& Maintenance costs 89,497_ 110,474 93,175_ Page 26 I General Fund Administrative Services, 101-1400 Town of Estes Park-2016 Budget.xlsx SCOPE OF SERVICES * Human Resources:Benefits Management for Town&participating entities.Payroll,including managing accrual records.Employee programs(life insurance,employee assistance,home ownership,employee recognition). * Agenda&meeting,and minutes preparation for Town Board&Committees * Administrative oversight of all municipal elections(regular,special,coordinated). * Maintain official documents,records,policies&procedures. * Manage business&liquor licensing,open records requests,legal publications,codification of codes&risk management * Staff support to Mayor&Trustees,appointment manager for Trustees Original Budget Revised Budget Budget 2014 2015 2015 2016 Personnel Services Salaries 94,523 96,463 89,986 100,607 Benefits 32,228 37,959 36,471 36,822 $126,751 $134,422 $126,457 $137,429 Operations&Maintenance 198,425 227,565 295,390 223,756 i Total Current Expenses 325,176 361,987 421,847 361,185 Capital 0 0 0 0 Rollovers 0 0 0 0 Total Expenses $325,176 $361,987 $421,847 $361,185 inc/dec over prior year Revenues 327,500 315,230 321,27E 315,230 Federal Grant 211 0 0 0 State Government Revenue 425 0 0 0 Liquor Occupation 56,583 53,730 55,278 53,730 General Occupation Lic. 265,721 260,000 265,000 260,000 Prof Services/Fees 0 0 0 0 Other 4,560 1,500 1,000 1,500 Personnel Levels Town Clerk/Dir.Of Admin 0.38 0.38 0.38 0.38 Deputy Town Clerk 0.38 0.38 0.38 0.38 Human Resource Manager('16) 0.38 0.38 0.38 0.38 Administrative Assistant 0.38 0.38 0.38 0.38 Total 1.52 1.52 1.52 1.52 Operations&Maintenance Details INSURANCE PREMIUMS 1,089 1,088 1,088 1,088 PROF.SERVICES/FEES 167,919 168,824 241,149 165;433 PUBLISHING 4,772 3,000 3,000 6,000 REPAIR AND MAINTENANCE 7,149 18,671 18,671 11,561 MATERIALS AND SUPPLIES 7,063 14,508 18,008 17,200 JOB PERFORMANCE EXPENSES 10,433 21,474 13,474 22,474 UTILITY EXPENDITURES 0 0 0 0 198,425 227,565 295,390 223,756 Page 27 General Fund Administrative Services, 101-1400-414 Town of Estes Park-2016 Budget.xlsx Original Revised Budget Budget Budget Account Account Name 2015 2015 2016 Number Detail 7 7 7 21-01 PROPERTY 1,081 1,081 1,081 21-02 LIABILITY 0 0 0 21-50 UNEMPLOYMENT Insurance Premiums 1,088 1,088 1,088 500 500 500 22-07 RECORDING FEES 100,000 100,000 100,000 22-08 LEGAL 17,893 17,893 13,422 22-09 INFO TECHNOLOGY SERVICES 10,000 17,825 10,000 22-13 CONTRACT/SKILLED SERVICES 40,431 104,931 41,511 22-98 OTHER Prof.services/fees 168,824 241,149 165,433 3,000 3,000 6,000 23-01 PUBLICATION FEES 0 0 0 23-03 ADVERTISING PRODUCTION Publishing 3,000 3,000 6,000 Repair and Maintenance 18,671 18,671 11,561 25-01 MAINTENANCE CONTRACTS 3,000 6,500 3,000 26-01 OFFICE SUPPLIES 2,000 2,000 2,000 26-02 POSTAGE 2,500 2,500 2,500 26-03 PRINTING/FORMS 108 108 0 26-04 FREIGHT/SHIPPING 2,300 2,300 2,300 26-17 CATERING/SPEC CIRCUMSTANC 4,600 4,600 5,000 26-23 FURNITURE/FIXTURES 0 0 0 26-32 DATA PROCESSING SOFTWARE 0 0 2,400 26-33 DATA PROCESSING EQUIPMENT 0 0 0 26-42 OFFICE EQUIPMENT Materials and supplies 14,508 18,008 17,200 0 0 0 27-02 UNIFORM ALLOWANCE 13,500 5,500 14,500 27-04 EDUCATION/TRAINING 7,154 7,154 7,154 27-05 MEMBER DUES/SUBSCRIPTIONS 320 320 320 27-06 EMPLOYEE RECOGNITION 500 500 500 27-07 MILEAGE REIMBURSEMENT Job Performance Expenses 21,474 13,474 22,474 Utility Expenditures 0 0 0 28-01 TELEPHONE Total Operations& Maintenance costs 227,565_ 295,390 223,756 Page 28 General Fund Finance, 101-1500 Town of Estes Park-2016 Budget.xlsx SCOPE OF SERVICES * Act as a front desk for Town Hall-information/billing requests,phone answering * Generate,process and manage utility billing process * Provide internal/external reports to staff,public,board,other interested parties * Budget and CAFR preparation/presentation * Manage cash flow,accounts payable/receivable functions * Provide services for other governmental entities as contracted. Original Budget Revised Budget Budget 2014 2015 2015 2016 Personnel Services Salaries 234,713 290,918 300,434 338,831 Benefits 94,238 142,098 122,470 145,447 $328,951 $433,016 $422,904 $484,278 Operations&Maintenance 98,426 86,975 92,010 86,018 a Total Current Expenses 427,378 519,991 514,914 570,296 Capital 0 0 0 0 Rollovers 0 0 0 0 Total Expenses $427,378 $519,991 $5141914 $570,296 inc/dec over prior year Revenues 19,478 95,296 95,296 95,787 Federal Grant 1,778 0 0 0 State Government Revenue 265 0 77,694 77,694 EVPLD Accounting 15,876 16,352 16,352 16,843 Miscellaneous Revenue 1,559 78,944 1,250 1,250 Personnel Levels Finance Officer 0.60 0.60 0.60 0.60 Assistant Finance Officer 0.60 0.60 0.60 0.60 Accounts Payable Clerk 0.60 0.60 0.60 0.60 Administrative Clerk 0.10 0.10 0.10 0.10 Administrative Clerk 0.10 0.10 0.10 0.10 Accountant II 0.60 0.60 0.60 0.60 Payroll tech 0.00 0.00 0.00 0.60 Grant Specialist(contract) 1.00 1.00 1.00 1.00 Accountant(Grant funded) 0.00 1.00 1.00 1.00 Total 3.60 4.60 4.60 5.20 1 Insurance Premiums 2,014 2,015 2,015 2,015 Prof.Services/Fees 71,945 59,121 60,409 56,889 Publishing 1,188 1,873 1,700 1,873 Repair and Maintenance 4,920 4,781 4,781 4,616 Materials and Supplies 12,079 13,115 14,979 12,415 Job Performance Expenses 6,280 6,070 8,126 8,210 98,426 86,975 92010 86,018 Page 29 General Fund Finance, 101-1500-415 Town of Estes Park-2016 Budget.xlsx Original Revised Budget Budget Budget Account Account Name 2015 2015 2016 Number Detail 11 11 11 21-01 PROPERTY 2,004 2,004 2,004 21-02 LIABILITY 0 0 0 21-50 UNEMPLOYMENT Insurance Premiums 2,015 2,015 2,015 9,000 9,000 9,000 22-01 AUDITING 200 200 200 22-08 LEGAL 26,839 26,839 24,607 22-09 INFO TECHNOLOGY SERVICES 675 600 675 22-10 BANK SERVICE 7,000 6,900 7,000 22-11 COUNTY TREASURER(2%) 11,000 11,000 11,000 22-21 COUNTY VEH LICENSING(5%) 4,407 5,870 4,407 22-98 OTHER Prof.services/fees 59,121 60,409 56,889 [ Publication Fees 1,873 1,700 1,873 23-01 PUBLICATION FEES Repair and Maintenance 4,781 4,781 4,616 25-01 MAINTENANCE CONTRACTS 800 500 800 26-01 OFFICE SUPPLIES 3,500 4,700 3,500 26-02 POSTAGE 2,500 2,400 2,500 26-03 PRINTING/FORMS 115 0 115 26-04 FREIGHT/SHIPPING 1,000 1,000 1,000 26-17 CATERING/SPEC CIRCUMSTANC 500 500 500 26-23 FURNITURE/FIXTURES 4,700 5,398 4,000 26-33 DATA PROCESSING EQUIPMENT Materials and supplies 13,115 14,979 12,415 4,500 6,981 6,560 27-04 EDUCATION/TRAINING 760 305 760 27-05 MEMBER DUES/SUBSCRIPTIONS 560 640 640 27-06 EMPLOYEE RECOGNITION 250 200 250 27-07 MILEAGE REIMBURSEMENT Job Performance Expenses 6,070 8,126 8,210 Total Operations& Maintenance costs 86,975 92,010 86,018 Page 30 , General Fund Employee Benefits, 101-1800 Town of Estes Park-2016 Budget.xlsx SCOPE OF SERVICES * This division provides for employee recognition,motivation and events. Original Budget Revised Budget Budget 2014 2015 2015 2016 Personnel Services Salaries 0 0 0 0 Benefits 13,404 42,376 22,807 56,765 $13,404 $42,376 $22,807 $56,765 Operations&Maintenance 72,143 105,800 97,150 91,000 Total Current Expenses 85,547 148,176 119,957 147,765 Capital 0 0 0 0 ' Rollovers 0 0 0 0 Total Expenses $85,547 $148,176 $119,957 $147,765 inc/dec over prior year Revenues 13,659 13,000 13,000 13,000 Personnel Levels None I Operations&Maintenance Prof,services/fees 30,233 47,000 38,350 31,000 Materials and supplies 11,861 15,000 15,000 15,000 Job performance expenses 30,050 43,800 43,800 45,000 72,143 105,800 97,150 91,000 Operations&Maintenance details Post employment insurance 12,761 38,376 18,807 52,765 Wellness benefit 643 4,000 4,000 4,000 Benefit consultant fee 30,000 42,000 30,000 30,000 Actuarial study 233 5,000 8,350 1,000 Town Holiday Party 11,861 15,000 15,000 15,000 Employee recognition 550 1,800 1,800 3,000 * Employee home ownership 29,500 42,000 42,000 42,000 * Employee home ownership 2014:Town contributes$250/participant/month;Employee must contribute minimum of$95/pay period. 12 participants-increased to estimate of 14 for 2015. Page 31 General Fund Employee Benefits, 101-1800-418 Town of Estes Park-2016 Budget.xlsx Original Revised Budget Account Budget Budget Number Account Name 2015 2015 2016 Detail 42,000 30,000 30,000 22-28 BENEFIT CONSULTANT FEE 5,000 8,350 1,000 22-90 ACTUARIAL STUDY 0 0 0 22-98 OTHER Prof.services/fees 47,000 38,350 31,000 Holiday Party 15,000 15,000 15,000 26-17 CATERING/SPEC CIRCUMSTANC 1,800 1,800 3,000 27-06 EMPLOYEE RECOGNITION 42,000 42,000 42,000 27-11 EMPLOYEE HOME OWNERSHIP Job Performance Expenses 43,800 43,800 45,000 Total Operations& Maintenance costs 105,800 97,150 91,000 Capital Equipment 0 0 0 [P[ Page 32 U_ rl O O cu co N co W w co co cU CCI cu a) c -g CO 4— w bA .0 -MI - o �- } C -o1.11 c0 N t--- -a a� Q �'' ° E 0 111 2 n cz Lil .�.�: cu cm .-- . E o o .� :tr.: -a o 4- - OD CO4-(-6 ,,,E): _ca aU 2 ,a) c c _.0 o > vi .`n CU E c6 "13 o a1 E C _ _l cE (-) o c a3 h •o U (1 + (..9 � o" ta. 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