HomeMy WebLinkAboutPACKET Town Board Study Session 2013-07-09
Tuesday, July 9, 2013
TOWN BOARD 4:30 p.m. – 6:30 p.m.
STUDY SESSION Town Hall Rooms 202/203
4:30 p.m. Future Study Session Agenda Items.
(Board Discussion)
4:45 p.m. Recreational Marijuana – Town Options.
(Attorney White & Chief Kufeld)
5:15 p.m. Break for Dinner.
5:30 p.m. Proposed Amendments to Policy 101- Board Assignments.
(Trustee Ericson)
6:00 p.m. Capital Improvement Plan.
(Assistant Town Administrator Richardson)
6:30 p.m. Meeting Adjourn.
AGENDA
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Jackie Williamson, Town Clerk
Date: July 5, 2013
RE: Future Town Board Study Session Items
July 23, 2013
Role of Liaisons
Management of Town Properties
LMD Appointments
August 13, 2013
Community Survey
Ice Rink
Future Items
Comprehensive Plan Modernization
Sign Code Revisions
Town’s Role in Events
Strategic Planning
Compensation/Classification Study –
Policy Decisions
Capital Plan for 2014
Senior Center/Museum Master Plan
Revise Stanley Historic District
Agreement
Town Clerk’s Office Memo
Town Attorney Memo
To: Honorable Mayor Pinkham
Board of Trustees
From: Gregory A. White, Town Attorney
Date: July 2, 2013
RE: Town Options - Amendment 64 - Retail Marijuana
Background:
In November 2012, Colorado’s voters passed Amendment 64 that legalizes the
personal possession, use, and limited home-growing of marijuana by adults 21 years of
age and older, and authorizes the operation of marijuana establishments which include
marijuana cultivation facilities, marijuana product manufacturing facilities, marijuana
testing facilities, and retail marijuana stores.
Amendment 64 required the Colorado Department of Revenue (“DOR”) to adopt
regulations governing the operation of marijuana establishments no later than July 1,
2013; requires local governments to adopt regulations identifying the entity within the
local government responsible for processing license applications for marijuana
establishments no later than October 1, 2013; authorizes local governments to adopt
licensing procedures and regulations governing certain aspects of the operation of
marijuana establishments; and authorizes local governments to prohibit the operation of
marijuana establishments by adoption of an ordinance or through an initiated or referred
measure.
During the 2013 legislative session, the Colorado Legislature passed three bills: HB 13-
1317, HB 13-1318, and SB 13-283 to implement the licensing and regulatory framework
for retail marijuana establishments and to submit a single question to the voters in
November, 2013 to implement State sales and excise taxes on the retail sale of
marijuana.
On July 1, 2013, DOR adopted emergency rules for the regulation of the State’s retail
marijuana industry by the Department’s Marijuana Enforcement Division. By the
adoption of these emergency rules, DOR met the July 1 deadline mandated by both the
State statute and Amendment 64.
Page 2
On February 12, 2013, the Town Board imposed a temporary moratorium on the
establishment and/or operation of all marijuana establishments as defined in
Amendment 64 to October 1, 2013. October 1, 2013 is the date which the Town, if the
Town Board so determines, must either “opt out” of allowing retail marijuana
establishments within the Town or establish local licensing procedures for retail
marijuana establishments.
Options:
1. Opting Out. Section 16 (5)(f) of Amendment 64 provides in part as follows:
“A locality (the Town), may prohibit the operation of marijuana cultivation
facilities, marijuana product manufacturing facilities, marijuana testing
facilities, or retail marijuana stores through the enactment of an ordinance
or through an initiated or referred measure; provided any initiated or
referred measure to prohibit the operation of marijuana cultivation
facilities, marijuana product manufacturing facilities, marijuana testing
facilities, or retail marijuana stores must appear on a general election
ballot during an even numbered year.”
The Town Board has the option, by adopting an ordinance, to prohibit retail
marijuana establishments within the Town boundaries. This option includes
prohibition of all or some of the four (4) types of facilities. This ordinance must
be effective on or before October 1, 2013. Although Amendment 64 does not
require the ordinance to be effective by October 1, 2013, that is the date that the
DOR’s Marijuana Enforcement Division is required to begin accepting
applications for retail marijuana establishments.
The Town Board may refer an ordinance to the voters to ban retail marijuana
establishments in the Town. However, the first election may not occur until
November of 2014. Also, electors may, through the initiative process, initiate an
ordinance to ban retail marijuana establishments in the Town. The initiated
ordinance also may not be on the ballot until November of 2014.
Affects of Opting Out. In the event the Town Board adopts an ordinance
prohibiting the operation of retail marijuana establishments, the following are
possible consequences:
a. Loss of Revenue. Retail marijuana establishments would be required to pay
sales tax on the sale of retail marijuana products including the Town’s 4%
sales tax. A ban on retail marijuana establishments would deprive the Town
of any local sales tax revenue from retail sales of marijuana and marijuana
products. The Town will also lose the potential return of revenues from
license fees collected by the State for licensing retail marijuana
establishments. One-half of all application fees collected by the State for
Page 3
retail marijuana establishments shall be returned to the local jurisdiction in
which the license is proposed to be issued. The current license fee is $5,000
per establishment.
There is the proposed excise tax of 15% and retail sales tax of 10% which
have been referred by the Legislature to the voters in November, 2013.
Fifteen percent (15%) of the sales tax would be returned to the local
jurisdiction. The excise tax will not as it is earmarked for school capital
construction.
b. If the Town opts out and prohibits all of the classifications of retail marijuana
establishments, then the Town does not have to adopt an ordinance
designating the entity within the local government responsible for licensing
and/or issue licenses.
2. Local Licensing. If the Town decides not to opt out, then prior to October 1,
2013, the Town must adopt an ordinance that designates the entity within the
local government responsible for licensing in the event the State fails to issue
any licenses by January 1, 2014, or if the State licensing authority fails to act
within 90 days of submittal of an application. The Town also has the right, but is
not required, to adopt rules, regulations, and procedures for the issuance,
suspension, and revocation of any license issued. In the event the Town
determines not to opt out and address local regulation, there are numerous
questions which would need to be reviewed. Please see pages 3 and 4 of the
CML information sheet attached hereto.
3. Current Town Ordinance Relating to Marijuana. Chapter 9.28 of the Municipal
Code, copy attached, addresses use and possession of drugs and drug
paraphernalia including marijuana. Section 9.28.10 specifically refers to
marijuana. This section needs to be amended in order to only prohibit the
unlawful use of marijuana by persons under the age of 21 years as required by
Amendment 64 including the possession and use of marijuana paraphernalia.
Section 16 (3)(d) of Amendment 64 states that the consumption of marijuana is
limited as follows:
…“ nothing in this Section shall permit consumption that is conducted
openly and publicly or in a manner that endangers others”.
The Town may adopt an ordinance which prohibits the open and public
consumption and use of marijuana by all persons or that endangers others.
Neither the State Legislature nor Amendment 64 gives any clarification or
definition to the terms “openly”, “publicly”, or “in a manner that endangers others”.
Page 4
4. Medical Marijuana. In 2010, the Town adopted Ordinance No. 23-10 which
banned medical marijuana establishments within the Town. Amendment 64 does
not affect the Town’s ban on medical marijuana establishments.
Attached hereto are the following documents:
• Chapter 9.28 of the Municipal Code
• CML informational sheet of May, 2013 - Marijuana Legislation Implementation
• News Release date July 1, 2013 from DOR concerning the emergency rules
adopted for Colorado retail marijuana sales
• Rule 1401 from the Temporary Rules which addresses local jurisdiction and law
enforcement procedures.
Chapter 9.28
Drug Paraphernalia
9.28.010 Purpose.
The Board of Trustees determines that items of drug paraphernalia encourage the illicit use of
controlled substances; that the availability, display and sale of such items lends a permissiveness and
apparent legitimacy to the unlawful use of controlled substances; and that the availability, display and
sale of such items greatly threatens the peace, health, morals and safety of the citizens of the
community and that such activities should be prohibited. (Ord. 15‐97, 1997)
9.28.020 Definitions.
As used in this Chapter, the following definitions shall apply
(1) Controlled substance means a drug as defined in Section 12‐22‐303(7), C.R.S. 9‐21
(2) Items or item of drug paraphernalia means all equipment, products or materials of any
kind which are used, intended for use or designed for use in planting, propagating, cultivating,
growing, harvesting, manufacturing, compounding, converting, producing, processing,
preparing, testing, analyzing, packaging, repackaging, storing, containing, concealing, injecting,
ingesting, inhaling or otherwise introducing into the human body a controlled substance in
violation of the laws of this state or the United States. (Ord. 15‐97, 1997)
9.28.030 Sale unlawful.
It is unlawful for any person to sell, deliver, possess with intent to sell or deliver, or manufacture
with intent to sell or deliver equipment, products or materials knowing, or under circumstances where
one reasonably should know, that such equipment, products or materials could be used as drug
paraphernalia. (Ord. 15‐97, 1997; Ord. 11‐03 §1, 2003)
9.28.040 Prosecutions; evidence.
In any prosecution for violation of Section 9.28.030, the following factors shall be considered in
determining whether the defendant knowingly offered for sale or sold drug paraphernalia:
(1) Statements by an owner or anyone in control of the item concerning its use;
(2) The proximity of the item to a controlled substance;
(3) Knowledge by the defendant of the use to which a purchaser or prospective purchaser
intends to put the item;
(4) Oral or written instructions provided in connection with the item concerning its use;
(5) Descriptive materials accompanying the object or displayed in connection with the item
suggesting, explaining or depicting its use;
(6) National or local advertising suggesting, explaining or depicting the use of the item;
(7) The circumstances and manner in which the item is displayed for sale;
(8) The character and nature of other merchandise displayed or sold;
(9) Knowledge by the defendant of a common use to which the item is put in the community;
(10) The existence of common lawful uses for the item in the community;
(11) Expert testimony concerning the use of the item; or
(12) All other relevant evidence showing the character and nature of the item and the
circumstances surrounding its sale or offering for sale. (Ord. 15‐97, 1997) 9‐22
9.28.050 Possession of drug paraphernalia.
A person commits possession of drug paraphernalia if he or she possesses drug paraphernalia and
knows or reasonably should know that the drug paraphernalia could be used under circumstances in
violation of the laws of the State. (Ord. 11‐00 §1, 2000)
9.28.100 Possession or use of marihuana.
(a) It is unlawful for any person to possess less than one (1) ounce of marihuana or marijuana
concentrate.
(b) It is unlawful for any person to openly and publicly display, consume or use not more than
one (1) ounce of marijuana or marijuana concentrate.
(c) Marihuana or marijuana means all parts of the plant Cannabis sativa L., whether growing or
not, the seeds, the resin extracted from any part of the plant, and every compound,
manufacture, salt, derivative, mixture or preparation of the plant, its seeds or its resin. It does
not include fiber produced from the stalks, oil or cake made from the seeds of the plant, or
sterilized seed of the plant which is incapable of germination, if these items exist apart from any
other item defined as marihuana. Marihuana does not include marihuana concentrate as
defined in this Section.
(d) Marihuana concentrate means hashish, tetrahydrocannabinols, or any alkaloid, salt,
derivative, preparation, compound or mixture, whether natural or synthesized, of
tetrahydrocannabinols.
(e) A person may possess, display, consume or use marihuana or marijuana concentrate if said
person is under the direction of a person licensed or authorized by law to prescribe, administer
or dispense marihuana or marijuana concentrate for bona fide medical needs. (Ord. 15‐97,
1997; Ord. 19‐03 §1, 2003)
9.28.110 Sentencing.
(a) Immediately upon a plea of guilty or no contest (except when such a plea is entered in
conjunction with a deferred sentence) or a verdict of guilty by the Court or jury to a violation of
Subsection 9.28.100(a) or (b) by a minor driver, in addition to any other penalty, the Court shall
require the offender to immediately surrender his or her minor driver's or provisional driver's
license to the Court. The court shall forward to the Colorado Department of Revenue a notice of
conviction, together with the offender's license, not later than ten (10) days after the conviction
becomes final.
(b) It is unlawful for any minor driver to fail to surrender his or her license to the Court within
three (3) days of his or her plea of guilty or no contest, or verdict of guilty to a violation of
Subsection 9.28.100(a) or (b).
(c) The Court may, in its discretion and as part of the sentence to be imposed, require a person
convicted of violating any portion of this Chapter to complete Court‐approved public service in
an amount to be set by the Court. (Ord. 19‐03 §2, 2003)
Marijuana LegisLation iMpLeMentation
By Rachel Allen, Colorado Municipal League staff attorney, and Kevin Bommer, deputy director
Important actIon Item for
munIcIpalItIes:
By oct. 1, municipalities must enact a
local ordinance as described in the
“Local Ordinance” section on page 2
of this document unless the governing
body of the municipality opts out of
retail marijuana pursuant to provisions
in Amendment 64. CML will draft a
boilerplate ordinance and collect
samples that will be available upon
request. It also will be available at
www.cml.org/marijuana.aspx.
introduction
In November 2012, Colorado voters
passed Amendment 64 to the Colorado
Constitution, legalizing the personal use
and possession of marijuana for adults
21-years-of-age and older, as well as
allowing for the retail sale, cultivation,
and testing of marijuana and the
production of marijuana-infused
products.
Gov. John Hickenlooper assembled the
Amendment 64 Implementation Task
Force on Dec. 10, 2012, in Executive
Order B2012-004. The task force was
asked to identify the legal, policy, and
procedural issues that needed to be
resolved, and to offer suggestions and
proposals for legislative, regulatory, and
executive actions necessary for the
effective and efficient implementation of
Amendment 64. The task force met for
two months and delivered its final report
on March 13.
Late in the 2013 legislative session, the
Colorado General Assembly passed
legislation to implement the licensing
and regulatory framework for retail
marijuana establishments, as well as
legislation submitting a single question
to voters to implement state sales and
excise taxes.
This paper is intended to be a general
introduction to the constitutional
amendment, state legislation, upcoming
regulatory actions by the state, and
some of the options municipalities have
to regulate local retail marijuana
operations. It is not intended as an
exhaustive legal analysis, and it should
not serve as a substitute for advice from
your municipal attorney.
state legislation
Three predominant bills encompass the
state marijuana law pertaining to retail
marijuana regulation and taxation:
HB 13-1317, HB 13-1318, and
SB 13-283.
HB 13-1317
HB 13-1317 contains the bulk of the task
force recommendations and establishes
the regulatory framework for licensing by
the state and local jurisdictions. The
established language of the Colorado
Medical Marijuana Code (CMMC) was
used to fill in the process-related
components of the new Colorado Retail
Marijuana Code (CRMC), but
differences in the licensing process
between the two led to significant
changes in the legislation as it
progressed.1
1 It is worth noting that the licensing
process in the CMMC was significantly
altered by HB 13-1238 to mirror
licensing under Amendment 64 going
forward. Municipalities are encouraged
to familiarize themselves with these
changes regarding any new medical
marijuana license applications in the
future. CML is available for further
assistance.
HB 13-1317 contains the following
significant provisions:
• At the state level, all future medical and
retail marijuana sales and excise tax
revenue, as well as all state licensing
and application fees, will be deposited
into a single fund for the newly
rebranded Marijuana Enforcement
Division of the Department of Revenue.
• On oct. 1, an existing medical
marijuana licensee may apply to the
state licensing authority for a state
retail marijuana establishment license.
Under certain circumstances, including
local approval, the licensee may
continue to operate part of the licensed
premises for medical marijuana (MMJ)
and part for retail marijuana (RMJ).
The state is required to act upon such
applications between 45 and 90 days,
and conditional licenses (explained
later) must be issued before Jan. 1,
and will be effective on Jan. 1.
• After Jan. 1, any person not already
licensed for MMJ may submit a notice
of intent to apply for a retail license. A
notice fee may be collected and half
will be sent to the local jurisdiction. The
person may apply for a state license on
July 1, 2014.
• Under all circumstances, one-half of
the application fee collected will be
sent to the local jurisdiction unless
the jurisdiction has opted out pursuant
to its authority to do so under
Amendment 64.
• Consistent with Amendment 64, local
jurisdictions may enact ordinances and
regulations governing the time, place,
manner, and number of marijuana
establishments. Under these
provisions, a local jurisdiction has the
option to create a local licensing
requirement.
The Knowledge Now series features practical research on timely topics
from the Colorado Municipal League.
KNOWLEDGE NOW 1
Marijuana legislation implementation, May 2013
The Voice of Colorado’s Cities and Towns the inforMation you need to serve your MunicipaLity and residents
knowledge now
• The duties of the state licensing
authority and the manner in which it
interacts with local jurisdictions is
established in Part 2. A state license
will be conditionally approved within
45 and 90 days, provided the
applicant meets state licensing
standards, but the state license only
becomes operational upon approval
from the local jurisdiction. A RMJ
establishment cannot operate legally
without both a state license and local
approval, in whatever form that
approval is granted as chosen by the
local jurisdiction.
• Once the conditional license has
been issued, local jurisdictions are
required to acknowledge to the state
licensing authority whether or not the
application is either approved or
denied by the local jurisdiction. There
is no time frame established in the
statute under which this approval or
denial must occur.
• Definitions and appropriate limitations
are created on each of the four state
license types under Amendment 64.
• Numerous unlawful acts related to
state licensure are established.
There are numerous other provisions
in the bill. It is important to note that,
consistent with Amendment 64, local
governments may adopt ordinances
and regulations that are more
restrictive as long as they do not
conflict with Amendment 64, state
statutes, or state rules.
Municipalities that do not choose to opt
out will need to consider the manner in
which they will approve or deny any
state application for an establishment.
While there is no requirement to have
a local license, the decision to require
establishments to meet local licensing
requirements provides an additional
element of local control, especially
as it relates to enforcement. (In the
Colorado Liquor Code, there are some
types of licenses — such as limited
winery licenses and manufacturers’
licenses — that may be issued without
local government approval, and CML
occasionally fields complaints and
concerns from members about a lack
of local control on the establishments.
Several municipalities requested
HB 13-1317 clearly establish the option
for a local licensing requirement to
maintain a clear local interest in
RMJ establishments within their
respective jurisdictions.)
HB 13-1318
HB 13-1318 contains the statutory
implementation of a special sales tax
and an excise tax, as well as refers a
single question on the adoption of both
to voters on the November ballot. If
approved by the voters, both the sales
and excise tax described in the
“Revenue and taxation” section below
become operational.
sB 13-283
SB 13-283 enacts several provisions
that were generally identified as
“consensus items” by the Amendment
64 Task Force. The bill
• enacts permissive language allowing
local governments the ability to
prohibit the use of compressed,
flammable gas in a residential setting
for use as a solvent in the extraction
of cannabinoids or THC;
• establishes the legality and
enforceability of contracts pertaining
to lawful activities authorized by
Amendment 64;
• creates several required state reports
and studies on various social and
health impacts of legalization of
possession and use of marijuana;
• includes marijuana smoke within the
Clean Indoor Air Act’s prohibition on
smoking in public places; and
• establishes a prohibition on open
containers of marijuana or marijuana
products within a motor vehicle that
mirrors the same prohibition on open
containers of alcohol.
As introduced, the legislation also
included consensus language on
criminal matters in Title 18, including
key definitions and related prohibitions
on terms stated in Amendment 64 but
left undefined. All of this language was
stripped, and the bill instead requires a
report by the Colorado Commission on
Criminal and Juvenile Justice (CCJJ)
by the end of the year with the
intention of introducing a bill in the next
legislative session. The result is a
failure to have a standard language in
the state’s criminal code of “openly and
publicly,” “enclosed, locked space,”
and other language connected to the
now legalized possession and use of
cannabis until legislation is enacted
next year. In the meantime,
municipalities may choose to
address these issues within their
respective municipal codes.
constitutional requirements
state rulemaking
The Colorado Department of Revenue
(DOR) Marijuana Enforcement Division
(MED) must adopt regulations
implementing Amendment 64 by
July 1, 2013.2 Should the state fail to
meet this deadline, applicants may
submit license applications directly to
local jurisdictions starting on Oct. 1,
2013, and the local jurisdiction must
act on the application within 90 days.3
This local license is issued under
authority of the constitutionally
mandated local ordinance discussed
below, and the licensee is not subject
to any regulation or enforcement by
MED while the local license is active.
local ordinance
By oct. 1, every municipality and
county (that has not already prohibited
retail marijuana establishments) must
adopt an ordinance that designates the
entity within the local government
responsible for licensing under three
specific circumstances:
• if the state fails to adopt regulations
by the July 1 deadline;
• if the state fails to issue any licenses
by Jan. 1, 2014; or
• if the state licensing authority fails to
act within 90 days upon an
application submitted to it.
Should the state fail to license under
any of the three scenarios above,
then applicants may apply directly to
the local jurisdiction for a local license
under the required ordinance unless
that municipality has opted to prohibit
retail marijuana operations.
Amendment 64 recognizes that a local
jurisdiction will not have any state
assistance in this case, and allows
the local jurisdiction to establish
procedures for the issuance,
suspension, and revocation of any
license issued by the local jurisdiction.
2 COLO. CONST.art. XVIII, § 16(5)(a),
PERSONAL USE AND REGULATION
OF MARIJUANA (also known as
“Amendment 64”).
3 Id. at § 16(5)(i).
2 COLORADO MUNICIPAL LEAGUE
A local license in this scenario is
different than a local license that may
be required by a local jurisdiction as
part of dual state and local licensing.
The former scenario is in lieu of
the state’s license, and the latter
(described in more detail below) is in
conjunction with a state license.
To maintain harmony with the apparent
intent of Amendment 64, local
governments that want to prohibit the
operation of any or all of the retail
marijuana licenses should adopt an
ordinance to do so prior to Oct. 1,
and in a manner consistent with
the language of Amendment 64.
Moratoriums should be worded
sufficiently to apply enough force of
law to be recognized as the “opt-out”
allowed by Amendment 64. While a
retail marijuana business cannot
become operational without local
approval, the only guarantee against
the state processing any applications
for state licenses within jurisdictions
that do not want them is to choose
to prohibit retail marijuana operations
via ordinance.
Only the governing body can opt its
jurisdiction out prior to Oct. 1, as well
as any time thereafter. Initiated or
referred questions to opt out cannot be
voted on until November 2014, or any
even year thereafter. Referenda,
initiatives, and referred questions to
opt back into Amendment 64 are not
prohibited or restricted by Amendment
64 and can apparently occur at
any time.4
options permitted under the constitution
In conjunction with the adoption of the
required ordinance mentioned above,
Amendment 64 also permits local
ordinances governing local fees, local
regulations, and the time, place,
manner, and number of marijuana
establishments within a city or town.5
fees
While the constitution allows the
establishment of application, operating,
and licensing fees, only the operating
fee may be collected by the local
government unless the state fails to
enact rules by July 1 or fails to act
upon an individual state license
4 Id. at § 16(5)(f).
5 Id.
application within 90 days.6 Operating
fees, while not defined in Amendment
64, are defined by HB 13-1317 as
“fees that may be charged by a local
jurisdiction for costs, including but not
limited to inspection, administration,
and enforcement of retail marijuana
establishments.”7
local licenses
Even though it is not expressly
permitted or prohibited by Amendment
64, HB 13-1317 establishes the ability
for local jurisdictions to require a local
license under local “time, place, and
manner” conditions. This should not be
confused with the constitutional
requirement mentioned above that
directs local jurisdictions to establish
a local licensing procedure based
on the state’s failure to meet
certain deadlines. A local licensing
requirement under “time, place, and
manner” is purely optional and is
meant to work similar to alcohol
beverage dual licensing.
Key decision points
The legislation from the 2013 session
addressing state and local authority to
license and regulate retail marijuana
establishments and the text of
Amendment 64 leave cities and towns
with numerous options for local
regulation. Some of the considerations
for local regulation might include:
1. Whether to allow retail marijuana
establishments to exist at all?
2. Whether to prohibit the
establishment of licensed retail
marijuana businesses permanently,
or to do so only until a certain date
in the future at which time the
municipality would reevaluate
whether or not to allow such
businesses to exist after some
later date?
3. Which of the four distinct types of
retail marijuana establishments will
be allowed?
a) retail marijuana stores?
b) retail marijuana cultivation
facilities?
c) retail marijuana products
manufacturers?
d) retail marijuana testing
facilities?
6 Id.
7 Id.; C.R.S. § 12-43.4-103(11).
4. Whether to provide a phase-in
period during which only current
medical marijuana licensees may be
allowed to convert to retail marijuana
establishments or add a retail
marijuana license to current
operations?
a) if so, for how long?
b) allow changes of ownership
during the phase-in period?
c) allow changes in location
during the phase-in period?
5. Whether to allow collocation (i.e.,
dual use of the same location) for
medical marijuana businesses and
retail marijuana businesses?
6. Whether to limit the number of
businesses allowed in any of the
four classes of state licensing and, if
so, determine how to prioritize those
who would compete for the limited
number of approvals.
7. Whether to establish and administer
a separate local licensing
requirement, per se, or instead
depend entirely on other laws (e.g.,
zoning and land use laws) to enforce
“time, place, and manner”
restrictions on retail marijuana
establishments?
8. Whether to adopt counterpart local
regulations addressing some or all
of the same subject matter being
addressed in state regulations, or
instead focus local regulations
entirely on aspects of “time, place,
and manner” that are not being
regulated by the state?
a) character and background
checks for state license
applicants?
b) business operational
standards?
c) product standards?
9. Whether to establish hearing
procedures and approval criteria for
retail marijuana establishments?
a) only for retail marijuana stores,
or for other classes of state
licensing as well?
b) mandate public hearing
requirements?
c) criteria for approval: “needs
and desires” and “reasonable
requirements of the
neighborhood” as it is for liquor
licensing or something else?
d) apply same approval
procedures and criteria equally
KNOWLEDGE NOW 3
to existing medical marijuana
licensees who seek to convert
to or add a retail marijuana
license?
10. Whether to impose spacing
restrictions?
a) for retail marijuana stores, or
for other classes of state
licensing as well?
b) carry forward any existing
spacing requirements currently
imposed upon medical
marijuana centers?
c) carry forward any existing
grandfathering provisions
currently enjoyed by medical
marijuana centers and
cultivators under previous city
licensing and zoning laws?
d) adopt new forms of spacing
requirements to be applied
to retail marijuana
establishments?
11. Whether to impose other location
restrictions on retail marijuana
establishments through zoning or
otherwise, e.g., by identifying
specific zone districts in which retail
marijuana establishments are
or are not allowed?
12. Whether to impose special
restrictions on signs and
advertising?
a) defer to state restrictions?
b) carry forward restrictions
previously imposed on medical
marijuana centers and apply
the same to retail marijuana
establishments?
c) adopt new restrictions?
13. To the extent a municipality
establishes a local licensing and
regulatory regime, what is an
appropriate annual “operating fee”
to impose upon licensed retail
marijuana establishments?
14. Whether board or council members
want to allow retail marijuana
businesses to exist in the
municipality at all if the state
defaults on its licensing and
regulatory responsibility by failing
to adopt necessary regulations by
July 1, 2013; or, failing to act on
any license application, the state
licensing authority receives within
90 days?
15. In general, any implementing
ordinance allowing retail marijuana
establishments to exist should
establish “civil penalties” for
violation of city requirements.
16. Any implementing ordinance
allowing retail marijuana
establishments to exist should:
a) clearly identify a single point of
contact with whom the state
licensing authority will interact
to determine whether or not a
particular license application or
other licensing action complies
with local requirements; and
b) specify deadlines for
responding to the state
regarding new license
approvals and other licensing
actions.
revenue and taxation
The major marijuana taxation bill of the
session was HB 13-1318, which refers
a single question to the November
2013 statewide ballot with two revenue
raising components: a wholesale
15 percent excise tax on cultivated
marijuana earmarked for school capital
construction as described in
Amendment 64; and a special
10 percent sales tax to be imposed
over and above the state’s normal
2.9 percent sales tax. The legislature
will have the ability through legislation
to increase the tax. Of the special
10 percent sales tax revenue,
15 percent will be shared with the
local jurisdictions in which the tax is
collected, similar to the cigarette tax
share back, with the exception that
local governments would not be
penalized for retaining their own sales
tax authority and existing taxes.
Both HB 1317 and 1318 capture sales
tax and fee revenue derived from retail
marijuana businesses and dedicate
these revenues to the “direct and
indirect costs” of administering the
state regulatory regimes for both
medical and retail marijuana. However,
the local share-back of revenue
derived from the special 10 percent
sales tax is not earmarked by 1318 for
any particular purpose.8
Policy makers should consider a
variety of options including:
• Whether to budget and appropriate
monies to provide additional
resources for marijuana-related
regulatory enforcement and services?
• Whether to require marijuana
establishments to post a marijuana
tax bond to ensure the payment of
local taxes by these retail
establishments?
• Whether to refer to the ballot a
question imposing additional local
sales or excise tax on marijuana?
— if your board or council decides
to refer a ballot question
- at what rate?
- earmark the revenues
for a purpose?
— additional tax considerations
include
- what to do with state
share back?
- what to do with existing
sales tax revenues derived
from medical and/or retail
marijuana operations?
- opt to levy an additional
sales or excise tax?
• Whether to impose operating fees on
retail marijuana establishments?
faQs
Is dual licensing at both the state
and local level (like liquor licensing)
contemplated in the legislation?
Dual licensing is expressly allowed, but
not mandated. However, unlike liquor
licensing, an applicant will get
conditional state approval before any
local approval is considered.9
can an adult purchase and
consume marijuana in the same
location?
No, consumption of marijuana is
prohibited on public premises that
are licensed to sell retail marijuana
or products.10
8 The ballot title designates that tax
revenues will be used “to fund the
enforcement of regulations on the retail
marijuana industry and other costs
related to the use and regulation of
retail marijuana.” Some may argue this
creates a limitation.
9 C.R.S. § 12-43.3-104(3) (2013).
10 Id. at § 12-43.4-901(4)(c).
4 COLORADO MUNICIPAL LEAGUE
reports of co-ops and mobile
marijuana delivery services have
emerged after the passage of
amendment 64. Does the legislation
curb these activities?
Co-ops, and mobile delivery of
marijuana are prohibited.11
Municipalities may be better served by
enacting clearer local prohibitions in
zoning ordinances or other local land
use and regulatory tools.
social clubs (where adults gather in
a commercial space to consume but
not sell marijuana) have become
another recent concern. What
options do local governments have
to regulate these?
The state legislation prohibits
on-site consumption in licensed
establishments,12 and language added
to HB 13-1317 late in the session is
largely insufficient to effectively prohibit
social clubs. Some municipalities have
regulated private cannabis clubs with
local ordinances under their land
use authority.
can a person be charged with
stoned driving, similar to DuI?
Yes. In addition to existing laws
prohibiting driving under the influence,
the legislature passed a “driving under
the influence of drugs” (DUID) bill this
session, specific to marijuana, which
creates a “permissive inference”
of intoxication if a person tests
positive for five or more nanograms
of active THC.13
can adults use marijuana while
operating a motor vehicle or
possess an open container?
No, the open container law has been
amended to include marijuana in
addition to alcohol.14
Does the clean Indoor air act apply
to marijuana smoking in addition to
cigarette smoking indoors?
Yes, the Clean Indoor Air Act was
amended to prohibit marijuana smoke
in an identical manner to the existing
prohibition on cigarette smoke.15
11 C.R.S. 12-43.4-901(4)(c) and (h)
(2013).
12 Id. at § 12-43.4-901(4)(c).
13 C.R.S. 42-4-1301 (2013).
14 C.R.S. § 42-4-1305.5 (2013).
15 C.R.S. § 25-14-203 to 204, et seq.
(2013).
Do the same 1,000-foot distance
requirements from a school; an
alcohol or drug treatment facility;
the principal campus of a college,
university, or seminary; or a
residential child care facility, as
medical marijuana establishments
apply to retail marijuana
operations?
No, there is no 1,000-foot distance
limitation for retail marijuana
establishments as it pertains to
qualifications for a state license, so
municipalities should consider
addressing this in their local
ordinances or rules.
can a municipality act as the grower
or owner?
No, state law prohibits government-run
retail marijuana operations.16
Does the same requirement for the
state to issue a state license
between 45 and 90 days also apply
to local jurisdictions?
No. There is no constitutional or
statutory requirement specifying how
long a local government may take to
indicate its approval or denial of a
conditional state license. However, in
the event the state fails to meet any of
the obligations that would otherwise
cause an applicant to apply directly to
the local government under the
constitutionally required local licensing
ordinance, then the local government
must act within 90 days.17
If we choose to license retail
marijuana establishments, can the
city or town prohibit use in public
buildings and parks?
Yes. While consumption of marijuana
“openly and publicly”18 is not allowed,
Amendment 64 specifically allows
for the prohibition of marijuana
possession, consumption, use, display,
transfer, sale, transportation, or
growing in public buildings.19 The
state legislation does not define “open
and public,” so municipalities might
consider doing so in their local codes.
16 C.R.S. § 12-43.4-103 (2013).
17 COLO. CONST. art. XVIII, § 16(5)(h).
18 Id. at § 16(3)(d).
19 Id. at § 16(6)(d).
can a municipality limit the size of
personal home grows authorized by
amendment 64?
While Amendment 64 allows each
adult to grow six plants “provided that
the growing takes place in an
enclosed, locked space, is not
conducted openly and publicly, and is
not made available for sale,”20 the law
does not define those terms, so
municipalities may consider clearly
defining what constitutes an “enclosed,
locked space” in their municipal codes.
Much like they can with medical
marijuana, municipalities can use
land use, building, and fire codes
to regulate home grows. Some
municipalities have limited the number
of plants per household (regardless of
the number of residents), some have
dictated the minimum space needed
per plant, others have restricted indoor
grows to specific types of lights, while
others have prohibited home grows in
multifamily housing.
additional resources
CML has sample ordinances and a
table tracking municipal actions on
retail marijuana at www.cml.org/
marijuana.aspx. Please contact
CML Staff Attorney Rachel Allen at
303-831-6411, 866-578-0936, or
rallen@cml.org to request copies of
additional sample ordinances.
If you have questions, please contact
CML Deputy Director Kevin Bommer
(kbommer@cml.org) or CML Staff
Attorney Rachel Allen (rallen@cml.
org). Both can be reached at 303-831-
6411 or 866-578-0936.
Special thanks
CML would like to extend a special
“thank you” and acknowledgement to
Denver Assistant City Attorney David
Broadwell for authoring the “Key
Decision Points” section of this
document.
20 Id. at § 16(3)(b).
KNOWLEDGE NOW 3
NEWS RELEASE
For Immediate Release
Contact: Daria Serna
DOR Communications Director
Phone Number: 303‐866‐5303
Julie Postlethwait
Marijuana Enforcement Division PIO
Phone Number: 303‐205‐2360
Colorado Department of Revenue ∙1375 Sherman Street ∙ Denver, CO 80261 ∙ www. Colorado.gov/revenue
Emergency Rules Adopted for Colorado Retail Marijuana Sales
July 1, 2013 – Denver, CO. The Colorado Department of Revenue (DOR) has adopted emergency rules
for the regulation of the state’s Retail Marijuana Industry by the Department’s Marijuana Enforcement
Division. The adoption of these emergency rules ensured that the Department met a July 1st deadline
mandated by state statute and constitutional amendment.
Upon the passage of Amendment 64 in November 2012, Colorado Governor Hickenlooper established a
task force that brought together a wide variety of stakeholders to provide recommendations to the
Governor, General Assembly, and Attorney General regarding implementation of the Amendment. These
recommendations were the groundwork used by the Joint Select Committee of the legislature, made up of
members from both houses of the General Assembly (Senate and House of Representatives), to generate
initial draft legislation, after which three separate bills were introduced and passed via the legislative
process.
Through each step of the process decision makers heard extensive testimony from interested parties and
this input was used to develop the emergency rules. These emergency rules, which expire within 120 days
of adoption, will provide the foundation upon which the formal rulemaking process will begin. This will
allow the time necessary to produce well vetted final rules prior to any Retail Marijuana businesses
opening for operation on January 1, 2014.
“I am so pleased with the amount of collaboration between the legislature, stakeholders, and constituents
that has brought us to this point,” said Barb Brohl, Executive Director of the Department of Revenue and
State Licensing Authority, “This open exchange of information allowed DOR staff and legal counsel the
tools necessary to formulate emergency rules of a much higher quality than is normally possible when
state agencies begin the formal rulemaking process. Regulation of the Retail Marijuana industry is a
matter of utmost public concern and having the opportunity to work hand-in-hand with a variety of
stakeholders has proven invaluable. We look forward to continuing our collaborative approach and
maintaining the instrumental role public involvement has played. Our work is not done and we will
continue to move forward and provide our state with a well regulated industry that maintains a clear focus
on public safety.”
While stakeholder input will continue to play a significant role in the process, anyone unable to
participate earlier in the process will have the opportunity to provide input in the formal Public Comment
phase of the process via written comment, public testimony or both.
Additional information will be made available at www.colorado.gov/revenue/amendment64.
###
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: John Ericson, Trustee
Date: July 5, 2013
RE: Proposed Amendments to Policy 101- Board Assignments
When we were discussing Policy 101 several months ago, I got to thinking about how
the Board assigns its members to the Board Committees. As a result, I developed the
attached worksheet for our discussion on 7/9.
The basis of my thoughts is to align the Committee Assignments with our Liaison
responsibilities (a hierarchy, if you would).
The sheet is just a starting point for discussion - Indeed; some Board Liaison roles may
not take place (Hospital for insistence)
The staff liaison column shows which department would represent staff, i.e. the PD is
Police which is aligned with the PUP Board Committee.
While I was at it, I added the MOU & IGA s we should have (some may not currently
exist).
If anyone has any questions, I will be glad to discuss them with you.
I look forward to talking about this next Tuesday at our Study Session.
TOWN BOARD Memo
Administration Memo
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Lowell Richardson, Assistant Town Administrator
Date: July 9, 2013
RE: Capital Improvement Plan
Background:
Please find attached the draft Capital Improvement Plan (CIP). Since 2010 the Town
has used the CAMP (Capital Asset Management Plan) process for identifying and
approving capital projects, improvements and purchases. As a continuous process for
improvement staff researched the various management practices of government for
capital planning. As it turned out the Town’s CAMP process actually was identified as
an overall capital asset management practice that incorporates; asset management,
asset scheduling, asset inventories and capital planning. Based on the research staff
has initiated the development of a CIP to be incorporated into the Town’s CAMP starting
within the 2014 budget process.
A CIP is a mid-range planning tool (4-10 years) used to manage and plan out the
expenditure of funds for large one-time capital expenditures. In the case of this CIP
capital expenditures are defined as any improvement, purchase or new construction
with a cost of $50,000 or more and a useful life of five years or more. The intent of the
CIP is to present all capital activities by this definition in one document where activities
and expenditures are readily available for review and identification. Also, to remain in
conformance with the CIP Policy currently under consideration for approval by the Town
Board the CIP is a five year planning document.
The CIP process will require changing internal operational processes currently used by
staff. It will require the application and use of a systematic approach to developing
capital expenditures beyond a one year period and require planning out those
expenses. The CIP process requires organizing significant capital activities for the
purpose of scheduling, reporting, tracking and completing projects and improvements.
Provided for discussion is the basic outline of the CIP being recommended for use for
the 2014 budget process. Staff previously presented a CIP policy to the Town Board for
discussion and review and is bringing that document forward approval at the Town
Board meeting scheduled for July 9th 2013. It should be noted that the document before
you is a draft containing examples only, there are no real numbers, the intent was to
provide some visuals for discussing the usefulness of the documents, forms and
processes.
Town of Estes Park: Capital Improvement Plan
12014‐2018 CIP
SUBMITTED TO THE MAYOR AND TOWN BOARD OF TRUSTEES
PREPARED BY
The Capital Improvement Plan Team
Rueben Bergsten Utilities Director
Alison Chilcott Community Development Director
Steve McFarland Finance Director
Scott Zurn Public Works Director
Lowell Richardson Assistant Town Administrator
Town of Estes Park: Capital Improvement Plan
22014‐2018 CIP Chapter 1 – Introduction
1.1 Definitions Terms and Phrases ………………………….. 5
1.2 CIP Purpose …………………………… 13
1.3 Definition of a Capital Project …………………………… 16
1.4 Importance of a CIP …………………………… 16
1.5 Capital Project Financing ………………………….. 16
1.6 CIP and Annual Capital Budget Process ……………… 17
1.7 Relationship with Town of Estes Park Strategic Plan 18
1.8 Project Selection Criteria …………………………………. 21
1.9 Project Categories ………………………………… 22
Chapter 2 – Summary of Capital Needs
2.1 Summary of Total Identified Funding for CIP ……… 24
2.2 Summary of Total Costs of CIP FY2104 – FY2018 ……… 26
2.3 Summary of FY 2014 CIP ……………………………… 27
2.4 Summary of FY 2015 CIP …………………………….. 27
2.5 Summary of FY 2016 CIP ……………………………… 28
2.6 Summary of FY 2017 CIP …………………………….. 28
2.7 Summary of FY 2018 CIP …………………………….. 28
2.8 Financial ……………………………. 29
Chapter 3 – Facilities
Facilities Improvement Projects 36
Chapter 4 ‐ Transportation and Streets
Transportation Improvement Projects ……………. 39
Chapter 5 –Parks and Trails/Open Space
Parks/Trails/Open Space Improvement Projects 41
Chapter 6 – Storm Drainage
Storm Drainage Improvement Projects …… 42
Chapter 7 – Water
Water Improvement Projects …………………………… 43
Town of Estes Park: Capital Improvement Plan
32014‐2018 CIP Chapter 8 ‐ Light and Power
Light and Power Improvement Projects ………… 44
Chapter 9 – Information Technology
I.T. Improvement Projects …………………………………. 45
Chapter 10 – Vehicle & Equipment Replacement
Vehicle & Equipment Replacement …………… 46
Chapter 11 – Special Projects
Special Improvement Projects ……………………….. 47
Appendices
Appendix A ……………………………………………………………. 48
Appendix B ……………………………………………………………. 50
Appendix C ……………………………………………………………. 51
Appendix D ……………………………………………………………. 52
Town of Estes Park: Capital Improvement Plan
42014‐2018 CIP CHAPTER 1
INTRODUCTION
1. Introduction
The Town of Estes Park’s Capital Improvement Plan or CIP is a short to mid‐range planning
document spread out over five years outlining recommended capital projects, purchases
and improvements recommended by Town Staff. Located within the Town’s overall Capital
Asset Management Plan (CAMP) the CIP addresses improvements to Town owned assets,
new construction, purchases or replacement purchases of a Town asset. Town assets are
categorized into one of the following categories:
New Construction
Infrastructure Improvements
Equipment or Real Property (Purchases or Replacement)
In the fiscal year 2014 the Town of Estes Park will adopt its first Capital Improvement Plan
(CIP) for the budget years 2014‐2019. The CIP is a recommended schedule of capital
expenditures for the next five years to meet capital needs. Each capital project or capital
expenditure will contain estimates of cost and proposed funding sources for each capital
initiative. The CIP will become part of the Town’s annual budgeting process which allows for
revisions and updates to the Five Year CIP on an annual basis.
As a planning document the CIP process requires each Town Department to submit their
letter of recommendations for capital initiatives (purchases, replacements, improvements
and/or new construction) for review through an adopted administrative process. Once
vetted the CIP is submitted to the Town Board during the budget process for review,
prioritization of projects, and approval.
With few exceptions identified and recommended capital initiatives for the Town of Estes
Park’s CIP shall be based on one or more of the following criteria:
Life/Safety
Legal Requirements
Essential Improvement
Quality of Life Improvement
Efficiency Improvement
Town of Estes Park: Capital Improvement Plan
52014‐2018 CIP Revenue Producing Improvement
Service Improvement
Service Expansion Improvement
Self‐Funded Replacement Schedule
It should be noted a recommended capital initiative does not require more than one criteria
item to move forward, however the more criteria items affixed to a capital initiative the
more likely the initiative becomes weighted as a significant capital need.
The CIP is one part of the Town’s overall Capital Asset Management Plan (CAMP)
1.1 Definitions Terms and Phrases
Accrual Basis of Accounting – a method of accounting whereby income and expense items
are recognized and recorded when income is earned and expense is incurred, regardless of
when cash is actually received or paid.
Amortization ‐ the systematic reduction of the amount owed on a debt issue through
periodic payments of principal.
Annual Operating Budget – Projected revenues and expenditures for operating and
reoccurring services for a period of one year.
Anticipation Notes ‐ an instrument of debt financing where a specific source of tax revenue
is pledged for repayment.
Appropriation – an authorization made by the Town Board of Trustees which allows for the
Town of Estes Park to incur obligations and to make expenditures.
Assessed Valuation – a valuation established upon real estate or other real property by the
Larimer County Assessor’s Office as a basis for levying ad valorem taxes.
Balanced Budget‐ a balanced budget occurs when the total sum of money collected by the
Town of Estes Park is equal to the amount spent on goods, services and debt services.
Basis Point ‐ the smallest measure in quoting yields on notes and bonds. A basis point is one
one‐hundredth of one percent. For example, 100 basis points = 1.00% or .01.
Benchmark ‐ a standard used to compare and evaluate the performance of an investment.
Town of Estes Park: Capital Improvement Plan
62014‐2018 CIP Bond Ratings – an evaluation by a rating company of the probability that a particular bond
issue will default. Ratings range from AAA (highest quality) to D (in default) for debt
instruments and A1/P1 (highest quality) to D (in default) for money market instruments.
Book Value ‐ the adjusted cost of a bond, which may differ from the current market value of
the bond.
Book Yield ‐ The yield of an investment calculated using its book value.
Budgeting Process – the budget process allows the Mayor and Town Board of Trustees with
the opportunity to match the needs of the community and available resources with the
intent of gaining the maximum return for each dollar collected by the Town of Estes Park.
The budget serves as a policy document, an operations tool and a communication device.
Building Permits – a document authorizing to construct a building of a particular kind on a
particular lot that is issued by the Town of Estes Park.
Capital Expenditures – the appropriation of bonds or operating revenues for improvements
to infrastructure, facilities, roads, bridges, land, for new construction and capital purchases.
These expenditures typically have a cost of $50,000 or more with a useful life of three years
or more.
Capital Improvements – improvements to land, facilities, equipment and infrastructure.
Costs associated with capital improvements typically have a cost of $50,000 or more with a
useful life of five years or more.
Capital Outlay – are fixed assets which have a value of $5,000 or more with a minimum
useful of one year or more.
CD ‐ a Certificate of Deposit, also known as a CD, is a debt instrument issued by a bank
where the investor gets a higher interest rate than a standard savings account, but cannot
access the money for a set period of time.
Certificate of Participation ‐ a lease‐financing mechanism where the government enters into
an agreement to make annual lease payments for the use of an asset over some period,
after which the title for the asset transfers to the government.
Certificate of Occupancy (CO) – a document used to certify the legal use and occupancy of a
building and describe how a building may be occupied. A CO will be issued when the
Town of Estes Park: Capital Improvement Plan
72014‐2018 CIP completed work complies with submitted plans, codes, ordinances and when all fees and
fines are resolved and when all approvals have been obtained.
CIP (Capital Improvement Plan) – a short to mid‐range plan (4‐10) years outlining capital
needs and identifying associated funding sources required to meet those associated capital
expenditures.
Commercial Paper ‐ a short‐term debt instrument issued by a corporation.
Contractual Services – services such as rentals, insurance, maintenance, etc…that are
purchased by the Town of Estes Park to meet operational needs.
Debruced ‐ a term used by Colorado governmental entities that describes when the Tabor
requirements have been lifted through referendum. Douglas Bruce is largely responsible for
the TABOR amendment that is why the action is referred to as “debrucing”.
Debt Instrument ‐ a generic term for an entity's promissory note to repay money borrowed
from investors, along with interest, at a certain maturity date, e.g. a bond or CD.
Debt Service‐ the long term payment of principal and interest on borrowed monies, such as
bonds or bank loans.
Department – a unit of Town government functionally responsible for the delivery of a
unique service.
Depreciation – expiration of the service life of a capital asset typically attributable to wear
and tear, deterioration, actionable use of the physical element of the item and/or an
inadequacy or obsolescence of the item.
Development Impact Fees – those fees generated by building, development and growth in a
community. Included are the building and street permits, development review fees, zoning,
platting and subdivision fees.
Division – an organized unit found within a Town Department.
Encumbrance – the commitment of appropriated funds to purchase an item or service. To
encumber funds means to set aside or commit funds for a specified future expenditure.
Town of Estes Park: Capital Improvement Plan
82014‐2018 CIP Enterprise Fund – a governmental accounting fund in which services provided are financed
and operated similarly to those of private business. The rate schedules for those services
are established to ensure that user revenues are adequate to meet necessary expenditures.
Expenditure/Expense – terms used to refer to the outflow of funds paid for an asset
obtained and for goods or services obtained.
Fees – fees are charges for specific services.
Fiscal Policy – a government’s policies with respect to revenues, spending and debt
management as they relate to services, programs and capital investments. A fiscal policy
provides for an agreed upon set of principles for the planning and programming of
government budgets and their funding.
Financial Overview – is a combined statement of revenues, expenditures and fund balance
for the current years adopted budget.
Fiscal Year – any consecutive twelve month period that may or may not coincide with the
calendar year. The Town of Estes Park’s fiscal year is based on the calendar year.
Fixed Income Security ‐ a security that pays a fixed rate of interest until maturity.
Fund – a set of interrelated accounts to record revenues and expenditures associated with a
specific purpose. The Town of Estes Park has five funds (General, Enterprise, Special
Revenue, Internal Service and Fiduciary).
Fund Balance ‐ fund balance is the excess of assets over liabilities and reserves and is
therefore known as surplus funds or SPACE SAVINGS.
Generally Accepted Accounting Principles (GAAP) – a standard established by the
Accounting Practices Board of American Institute of Certified Public Accountants. These
rules, conventions and procedures define accepted accounting practices.
General Obligation Bonds (GO Bonds)‐ are debt instruments used by municipalities to raise
funds for capital public projects. The difference between these bonds and Revenue Bonds is
they are backed by the full faith and credit of the municipality. Meaning the municipality
commits it full resources to paying back the loan which includes taxes and their ability to
raise more funds through credit.
Town of Estes Park: Capital Improvement Plan
92014‐2018 CIP Government Finance Officers Association (GFOA)‐ the national government finance officers
association sets accounting and budgeting standards for government organizations.
Grants – financial contributions provided by a government agency or other entity in support
of a particular function or operation. Grants support either operational or capital expenses
within an organization offsetting such expenses within a defined period of time. Typically
grants require some form of a cash match or in‐kind match of real property, staff time,
equipment etc…and some require no matching at all.
Highway User Tax Fund (HUFT) ‐ this revenue is generated through the collection of state
taxes for fuel, vehicle registration, driver’s license fees, court fines and fees, motor vehicle
penalty assessments, miscellaneous fees and passenger mile tax. These funds are restricted
and may be used only for public roads and all expenses associated with maintaining and
constructing roads.
Internal Service Fund – a fund used to account for the financing of goods and services
provided by one Town Department to another on a cost basis reimbursement.
Liability ‐ an entity's current and future obligations and debts.
Liquidity ‐ how easily an investment or asset can be converted into cash. Something that can
be converted easily is said to be "highly liquid."
Market Value ‐ the value of an asset based on current market prices.
Maturity ‐ the date at which the principal amount of a bond, note, or other debt instrument
is payable to investors.
Modified Accrual Method of Accounting – the accounting process of recognizing revenues in
the period when they become available and measurable (known). To be used to pay
expenditures incurred, regardless of when receipt or payment of cash takes place.
Money Market Fund ‐ a mutual fund that aims at stability and liquidity by investing in short‐
term securities.
Operating Budget – the operating budget is the plan for current expenditures and the
proposed means of financing them. It includes all personnel costs, operating and
maintenance costs, capital outlay costs and debt service allocations outside the CIP.
Town of Estes Park: Capital Improvement Plan
102014‐2018 CIP Ordinance – a formal legislative enactment by the governing body of a given municipality. If
it is not in conflict with any higher form of law, such as a state statute or a constitutional
provision, it has the full force and effect of law within the boundaries of the municipality to
which it applies.
Pay‐As‐You‐Go Capital Improvement Projects – capital projects whose funding source is
derived from Town revenue sources other than through the sale of voter approved bonds.
Performance Measures Indicators – these are quantifiable measurements agreed to
beforehand that reflect the critical success factors of an organization. Performance
selectors used must reflect the organization’s goals, they must be key to its success, and
they must be quantifiable. Performance measures are typically long term and their
definitions usually do not change. A particular performance indicator may change as the
organization’s goals change or as it gets closer to achieving a goal.
Prudent Investor Standard – an investment standard outlining the fiduciary responsibilities
of public fund investors relating to investment practices. The Colorado Uniform Prudent
Investor Act (CRS 15‐1.1‐102) establishes certain considerations that determine prudence.
Public Infrastructure – refers to the Town of Estes Park’s public infrastructure that is located
within the geographical boundaries of the Town and within the approved services areas of
Town. Most common Town of Estes Park public infrastructure is:
a) Light and Power system
b) Water system
c) Information Technology
d) Roads, parking lots, parking structures, pedestrian systems (sidewalks, crosswalks etc…)
and bridges
e) Free Town WI‐FI
f) Master planned drainage systems
g) Parks and Trails
h) Equipment
i) Public Buildings
j) Traffic control systems
k) Open spaces
Town of Estes Park: Capital Improvement Plan
112014‐2018 CIP Public Private Partnership‐ partnerships created between a municipality and a private
organization to achieve community goals through research, planning, financing and
construction of new community facilities or for the repair or revitalization of said facilities.
Realized Gain/ Loss ‐ a profit/loss that results from the sale of an asset when the current
market value exceeds or is less than the adjusted cost basis of the asset. The gain/loss is
realized because the asset has been sold.
Repurchase Agreement ‐ an agreement of one party to sell securities at a specified price to a
second party, and a simultaneous agreement of the first party to repurchase the securities
at a specified price or at a specified later date.
Reserve‐ an account which records a portion of the fund balance which must be segregated
for some future use and which is not available for further appropriations or expenditure.
Resolution‐ a formal expression of opinion or intention made, usually after voting, by a
formal organization, legislature, council or board.
Revenue Bonds – are municipal bonds that finance‐income producing projects. The income
generated by these projects pays revenue bondholders their interest and principal. Projects
funded by revenue bonds serve only those in the community who pay for their services.
General Obligation Bonds, in contrast, finance projects that do not produce income but
provide services for the entire community. The Town financed both Utility Department’s
capital projects using Revenue Bonds. These bonds are not backed by the full faith and
credit of the Town. Because of this they carry a somewhat higher risk default for which they
offer higher interest rates. (Morningstar, Inc. 2010) These types of bonds can be used by the
Town to fund future capital infrastructure projects for both Utility Departments.
Town of Estes Park Sales Tax – is a tax based on 4% for the selling of goods and services. As
a statutory community the state of Colorado collects all sales tax on behalf of the Town of
Estes Park. Those revenues typically are recorded and reported back to the Town between
45 and 60 days in arrears.
Security ‐ a generic term for a financial investment representing a share of debt (like a bond)
or equity (a share of stock) in an institution. There are different types of investments usually
referred to as securities: Agency Securities, issued by an agency of the Federal Government,
Treasury Securities, issued by the Federal Government itself (either in short‐term T‐Bills or
Town of Estes Park: Capital Improvement Plan
122014‐2018 CIP longer‐term Treasury Bonds), and Mortgage‐Backed Securities, which represents a share in
the obligations of a group of mortgages.
Stewardship of Resources – generally means responsible for taking good care of resources.
Tax Payers Bill of Rights (TABOR) – is a constitutional amendment with a provision requiring
that increases in overall tax revenue be tied to inflation and population increases unless
larger increases are approved by referendum. Revenue in excess of the TABOR limit,
commonly referred to as the “TABOR surplus,” must be refunded to taxpayers, unless
voters approve a revenue change as an offset in a referendum, known as “debrucing”.
Taxes – are a compulsory charge levied by a government for the purpose of financing
services performed for the common benefit. This term does not include specific charges
made against particular persons or property for current or permanent benefits such as
special assessment. Neither does the term include charges for services rendered only to
those paying such charges, like water service fees.
Treasury Bill ‐ a Treasury Bill, or T‐Bill, is a short‐term investment issued by the Federal
Government. T‐Bills have maturities under one year (usually one, three, or six months) and
do not bear interest by coupon payments, but by discount. That is, the security is bought for
less than the face value returned at maturity.
Treasury Bond ‐ a Treasury Bond is the longest‐term investment issued by the Federal
Government. They have maturities between ten and thirty years and pay interest every six
months until maturity.
Treasury Notes ‐ a Treasury Note is a longer‐term investment issued by the Federal
Government. They have maturities between one and ten years and pay interest every six
months until maturity.
Trust ‐ an arrangement where someone (trustee) controls a property or investment
portfolio for the benefit of another person or group (beneficiary).
Unrealized Gain/Loss ‐ a financial gain or loss caused by an increase or decrease in the
current market value of an asset relative to its purchase cost but which has not technically
occurred because the asset has not been sold.
User Charges – the payment of a fee for direct receipt of a public service provided for the
party who benefits from the service.
Town of Estes Park: Capital Improvement Plan
132014‐2018 CIP 1.2 CIP Purpose
Definition of a CIP
The primary purpose of a Capital Improvement Plan is to catalog and schedule capital
improvements over a multi‐year period. A CIP lists the specific improvement projects
envisioned in the Town Board’s vision, mission, goals and objectives. A CIP matches those
projects with sources of funding (although a funding source is not always available for all
projects).
Relationship Between CIP and Other Critical Town Planning Documents
A CIP is one of three critical planning documents involved in the delivery of capital
improvements for the Town of Estes Park. Those three components are:
1) The Town’s overall strategic plan of vision, mission and goals.
2) The multi‐year Capital Improvement Plan.
3) The annual Budget.
The Town’s overall strategic plan serves as the long range planning vision for the future of
Estes Park and establishes those guidelines for the ambitions and desires for the future
characteristics of the community.
The CIP is an analysis document or a tool if you will that links the vision of the Town’s
overall strategic plan with a list of physical improvements that intend to fulfill that vision. A
CIP identifies the projects necessary to accomplish the goals of the Town and proposes an
implementation schedule for those projects based on the availability of funding.
The annual Town Budget is the implementation document that prioritizes the identified
physical improvements in the CIP and links them with available financial resources for the
upcoming year. The Annual Town Budget only refers to those projects specifically
programmed for the next fiscal year, in contrast to the CIP, which refers to projects over a
multi‐year period. The greatest distinction of the two documents is the Town Budget is a
legally adopted operating budget, while the CIP does not necessarily commit the Town to a
particular expenditure in a particular year.
All three elements are specific to meeting the needs and delivering the identified needs
found within the CIP.
Town of Estes Park: Capital Improvement Plan
142014‐2018 CIP
Incorporation of the Annual Town Budget into the CIP
This document incorporates the Annual Budget’s Community Reinvestment Fund (FY 2014)
into the Five Year CIP (FY 2014/2015/2016/2017/2018). The CRF Budget comprises many of
the capital projects approved by the Town Board. Other Town funds within the budget
identify capital projects and expenditures as well and in some instances those financial
activities are funneled through the CRF while others are not. One of the purposes of the CIP
is to centrally locate all capital activities into one document location where project,
purchases and funding sources are identified for all capital activities identified within the
Town’s budget.
As part of the development and incorporation of the CIP and the Town’s budget processes a
CIP Flowchart is developed it demonstrates the process for review and approval of the CIP
and the Annual CIP within the Town Budget process. See figure “A”.
Town
Board
Strategic
Plan
CIP
Annual
Capital
Budget
Town of Estes Park: Capital Improvement Plan
152014‐2018 CIP FIGURE A
CIP FLOWCHART
Department Heads draft and submit their recommended
CIP needs and recommendations for the upcoming
budget year to the CIP team. Completed request are
submitted to the CIP Team by June 1 of each year.
CIP team reviews, priortitizes submitted projects and
purchases (based on one of the nine CIP criteria),
reviews for completion, reviews for conformance with
Town Board's strategic outcomes. Once completed the
CIP Team submits their recommendations to the Town
Administrator by July 1 of each year.
Town Administrator receives CIP Team's
recommendations for submitted CIP intiatives. Town
Administrator reviews CIP submittals. The Town
Administrator submits his/her recommendations to the
Town Board for the first study session scheduled in
August of each year. The results and any changes
recommended by the Town Board are incorporated into
the CIP the Town Administrator then forwards CIP to the
CIP Team for revision completions and submittal for
annual budget session.
Town Administrator sends back submitted CIP requests
to Department heads for clarification or corrections.
Town Board receives CIP
requests from Town
Administrator and/or CIP Team
at annual budget session.
TOWN BOARD REVISES/DENIES
CIP
CIP is Approved
Town of Estes Park: Capital Improvement Plan
162014‐2018 CIP 1.3 Definition of a Capital Project
The CIP is composed of a list of capital projects which involve the purchase, improvement or
construction of major fixed assets which are typically large in size, expensive, non‐
reoccurring and permanent. Examples of capital projects include the construction of traffic
and transportation systems, public buildings, parks, water delivery systems and electric
systems. Street and sidewalk maintenance is not a capital project and therefore is found
within the specific maintenance line items of the individual department’s budget. These
expenses over $5,000 can be found in the Capital line item of the department budget and is
considered a capital outlay. Currently the Town does not have a capital maintenance
program and as such all these expenditures are within the annual budget.
1.4 The Importance of a CIP
As previously mentioned the CIP is one of three critical planning documents involved in the
delivery of capital improvements for the Town of Estes Park. In coordination with the other
three planning documents the CIP assists in delivering capital improvements in an efficient
manner. The CIP provides the following benefits for the Town:
Facilitates scheduling of public improvements that take place over one or more years
Facilitates scheduling of improvements requiring expenditures and appropriations over
one or more fiscal years. Because capital improvements typically are carried out and
paid for over several years a scheduling tool is needed that forecasts funding and
expenditures over several year periods.
It allows projects to be compared against the Town’s goals.
It facilitates the orderly management and scheduling of capital projects.
It provides a forum for public input.
Adopted CIP’s increases the Town’s opportunities for grants both state and federal.
It assists in the future planning for the development and planning of the Town’s capital
infrastructure, capital improvements, new construction and acquisitions.
1.5 Capital Project Financing
Unfunded Projects
Current estimates for capital projects within the CIP are at $23 million dollars. Considering
these estimates exceed available funding capabilities of the Town it is important to list
these needs in the Five Year CIP and in any future CIP’s simply that in the event any
funding opportunities become available to fund any of these future projects.
Town of Estes Park: Capital Improvement Plan
172014‐2018 CIP Sources of Funding
Capital Projects, improvements and purchases are funded in a variety of ways. Below are
snapshots of the current funding sources:
General Fund
Enterprise Fund
Internal Service Fund
Special Revenue Fund
Open Space Fund
Grants
Highway User Tax Fund
Basis and Limitations of Project Cost Estimates
Generating project cost estimates for a CIP is an inexact science. Some projects can be
estimated with a great deal of specificity (based on land, material and labor costs) but
others cannot. Future projects, in many cases, have no identified location, design or
timeframe, making it impractical to produce an estimate with accuracy. Town staff
produced project cost estimates based on best information available (typically from:
construction costs for similar projects completed/planned by other jurisdictions, cost
estimates from Master Plans, expenses from previous years, etc…). Engineering, planning
legal and contingency costs were estimated and added to the overall project cost when
appropriate. Estimates are typically refined to a greater level of detail when they are
assigned to the current fiscal year.
1.6 CIP and Annual Capital Budget Process
Preparation of the CIP and the Annual Capital Budget
The CIP and the Annual Budget were developed through a coordinated effort between the
Town Administrator’s office, the Leadership Team and the CIP committee. In a systematic
approach, staff members identified necessary infrastructure improvements, projected
estimated costs and searched for potential sources of funding. A project description was
prepared for all identified projects, whether funded or unfunded, and incorporated into
the draft CIP. These can be located within the given category chapter of the CIP.
Review Process
All CIP applications are reviewed by the CIP Team who uses the following criteria and
priorities based on one or more of the nine CIP criteria identified in section 1 of the CIP
Town of Estes Park: Capital Improvement Plan
182014‐2018 CIP document. These prioritized submittals are then aligned with one or more of the Town
Board’s seven strategic key outcomes. The final phase is to categorize submitted
applications as funded or unfunded submittals.
1.7 Relationship with Town of Estes Park’s Strategic Plan
In 2013, the Town Board held their annual vision, mission and goal setting retreat. At this
retreat the Town Board developed a strategic plan setting priorities for both short term (1
year objectives) and mid‐range goals (5‐7 year). Incorporated within this planning process
the Town Board reviewed and set their vision and mission statements as well, see below:
2014 STRATEGIC PLAN
(Draft July 1st, 2013)
VISION
The Town of Estes Park will enhance our position as a premier mountain community
MISSION
The 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.
KEY OUTCOME AREAS
1. Robust Economy ‐ We have a diverse, healthy year round economy
2. Infrastructure ‐ We have reliable, efficient and up to date infrastructure serving our
residents, businesses and guests
3. Exceptional Guest Services ‐ We are the preferred Colorado mountain destination
providing an exceptional guest experience.
4. Public Safety, Health and Environment ‐ Estes Park is a safe place to live, work, and
visit with an emphasis on our quality natural environment
5. Outstanding Community Services ‐ Estes Park is an exceptionally vibrant, diverse,
inclusive and active mountain community in which to live, work and play. Housing is
available within Estes Park for all segments in our community.
6. Governmental Services and Internal Support ‐ We provide high‐quality, reliable
basic municipal services for the benefit of our citizens, guests, and employees, while
being good stewards of public resources
Town of Estes Park: Capital Improvement Plan
192014‐2018 CIP 7. Transportation ‐ We have safe, efficient and well maintained multi‐modal
transportation systems for pedestrians, vehicles and transit.
GOALS (5‐7 YEARS )
1) Robust Economy
a) Town codes and regulations are easy to use and understand, yet effective and
enforceable and support development (encourage the new Board of Appeals to
look at our regulations and codes and give suggestions)
b) The Town encourages events, activities and development that enhance a year
round economy
c) The Town participates as a partner in State, Regional and Local Economic
Development Efforts
d) Optimize the use of the PRPA fiber infrastructure
2) Infrastructure
a) Address parking options that serve downtown.
b) Continue to pursue grants and utilize available open space funding to develop
connectivity of trails in the Estes Valley in partnership with other local entities as
described in the Estes Valley Trails Master Plan.
c) Provide safe access for users to the trail system
d) All Town Streets are classified at a fair condition (~70%) or above (need some
clarification from PW here. Is the intention that NO roads are at a condition less
than 70% or that the transportation network has an average condition of no less
than 70%. The Network standard is apparently a more common standard in the
industry)
e) Review the potential redevelopment of areas affected by the FLAP grant
f) Upgrade the Glacier Creek Water Treatment plan to maintain redundant water
treatment.
3) Exceptional Guest Services
a) The MPEC meets the 2013 CH Johnson pro‐forma financial projections
4) Public Safety, Health and Environment
a) Maintain safe and healthy environments on Town owned properties.
5) Outstanding Community Services
a) Plan and implement the celebration of the 100th Anniversary of the Town.
b) Increase the capacity for the Museum and the Senior Center, considering the
recommendations of the Museum and Senior Center Master Plan
Town of Estes Park: Capital Improvement Plan
202014‐2018 CIP
6) Governmental Services and Internal Support
a) Maintain an adequately trained and educated workforce
b) Implement an enterprise wide document management system
c) Ensure town finances are strong with adequate fund balance and sustainable
reserves.
d) Biennially conduct a citizen survey to measure our performance and citizen
preferences
7) Transportation
a) Adequately address downtown traffic issues
2014 TOWN BOARD OBJECTIVES (1 YEAR TIMEFRAME) DRAFT
1) Robust Economy
a) Simplify regulations and code as they apply for specific businesses. (Staff
requested more clarification here. What does simplify mean? Is this all codes and
regulations? What is meant by the term “specific businesses?)
b) Continue to participate in county, regional, and state economic planning
2) Infrastructure
a) Complete the environmental studies required for the extension of the Fall River
Trail using the Paul Sarbanes Grant
b) Develop options for the improvements or replacement of Glacier Creek Water
Treatment Plant
c) Develop sustainable funding plan for facility maintenance
d) Explore capitalizing on the PRPA fiber infrastructure for residents and businesses
3) Exceptional Guest Services
a) Implement and evaluate the operating and marketing plans for the MPEC
b) Develop a strategy for evaluating, recruiting and retaining special events in the
Town, including a strategy for events.
4) Public Safety, Health and Environment
a) Pursue emergency public advisory radio services
b) Evaluate and address potential required changes in radio frequencies
c) Finalize an agreement with the Colorado Department of Public Health and
Environment on a remediation plan for the Elm Road Landfill
5) Outstanding Community Services
a) Revise the sign code
b) Update the comprehensive plan
c) Define the Town’s role in community housing issues
d) Complete the next phase of the development of Bond Park
e) Develop and adopt a policy for accepting public art, memorials and donations
Town of Estes Park: Capital Improvement Plan
212014‐2018 CIP f) Consider the recommendations of the Community Recreation and Wellness Center
Feasibility Study
6) Governmental Services and Internal Support
a) Complete a Citizen Survey
b) Increase compliance with business licenses/ permits of vacation home rentals, and
including tax collection.
c) Implement the capital planning process.
d) Go to the voters in April with a sales tax proposal to support streets and other
infrastructure improvements. (Kate raised the point that is this the best way to
announce to the citizens that this is going on the ballot? Could just announcing this
as part of the objectives be counterproductive or should this be something a little
more general at this point such as “Ask the citizens about long term funding to
support…”)
7) Transportation
a) Evaluate and prioritize implementation of Transportation Visioning Committee
signage recommendations
GOAL/OBJECTIVE LINKAGE TO 5 YEAR CIP
Below are the identified relevant Town Board Goals and objectives to the five year CIP:
Robust Economy
o Fiber Optic
Infrastructure
o Parking options
o Trails system
o Streets
Exceptional Guest Services
o Specific goals for developing Fairgrounds, MPEC and Conference Center
Public Safety, Health and Environment
o Safety of the environment in our Town owned urban areas
Governmental Services
o Implement a town wide document management system
1.8 Project Prioritization Criteria
The task of prioritizing capital projects is critically important since there will not be
funding available for the Town to accomplish every project listed in the CIP. The CIP assists
in the prioritization process by outlining criteria in which to evaluate individual projects.
The methodology set forth by the CIP to evaluate capital projects is outlined below:
Town of Estes Park: Capital Improvement Plan
222014‐2018 CIP
Step One: Identifier components of a Capital Project establishing need:
1. Life/Safety
2. Legal Requirements
3. Essential Improvements
4. Quality of Life Improvements
5. Efficiency Improvements
6. Revenue Producing
7. Service Improvements
8. Service/Space Expansion
Step Two: Once step one is complete fit capital project into one of the following priority
levels:
1. Essential (Highest Priority)
2. Desirable (Moderate Priority)
3. Deferrable (Lowest Priority)
Step Three: Further prioritize based on the following questions (in no particular order)
‐ How does the project relate to the most recent adopted Town Board strategic
priorities?
‐ What is the extent to which the cost is justified in terms of the number person(s)
benefited by the project?
‐ What is the extent the project will be cost‐effective in terms of future public operating
costs?
‐ What is the extent in which economic development is stimulated?
‐ What is the extent the project is consistent with other public and private projects?
‐ What is the extent the project will affect housing needs and growth?
‐ What is the extent in which the project improves areas in most need?
‐ What are the consequences of not doing the project?
‐ Are the planned projects equitably allocated between various geographic parts of the
community?
‐ Are the planned projects equitably distributed among the various services provided
for the community? (streets, transportation, fairgrounds, police etc…)
‐ Does the Town have adequate staff to design, manage, administer, inspect and
maintain the projects?
1.9 Categories within CIP Framework
The CIP framework consists of acquisitions, capital services, infrastructure and public
facilities (see Town Board CIP Policy section 103.4.5 for reference). The derivatives from
Town of Estes Park: Capital Improvement Plan
232014‐2018 CIP the CIP framework are several sub‐categories. CIP projects and purchases are organized
into nine sub‐categories or funding groups for purposes of the planning and reporting
process, they are:
1. Facilities
2. Transportation/Streets/Transit/Parking
3. Parks and Trails
4. Storm Drainage
5. Water
6. Electric
7. I.T.
8. Vehicle and Equipment Replacement
9. Special Projects
A detailed description of each project category is included before the individual project
descriptions. Each project category is further divided into two groups:
1. Current projects
2. Future projects
Future projects are projects with no projected source of funding and are unlikely to be
constructed during the life of the CIP. It is important to list these projects in the CIP, so
that the Town is prepared to act if a potential funding source becomes available in the
future.
Town of Estes Park: Capital Improvement Plan
242014‐2018 CIP CHAPTER 2
Finance
2.1 Summary of Total Identified Funding Sources for CIP Projects and Purchases
The following table summarizes the funding sources for projects listed in the CIP.
Funding Source FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 No Year
Assigned
Total
Thousands of Dollars
Federal Grants
FLAP 0 0 0 0 $20,000 $20,000
NEPA 0 0 0 0 $7,000 $7,000
FHWA $3,863 0 0 0 0 0 $3,863
Subtotal $3,863 0 0 0 0 $27,000 $30,863
State Grants
Paul Sarbanes $337 0 0 0 0 0 $337
GOCO 0 0 0 0 $500 $500
Subtotal $337 0 0 0 0 $500 $837
Local Grants
Subtotal
General Fund
*Fund Balance $3,261 $3,361 $3,461 $3,561 $3,761 $17,405
Subtotal $3,261
Special Revenues
Community
Reinvestment
$2,350 $200 $200 $200 $200 0 $3,150
Conservation Trust $30 $20 $20 $20 $20 0 $90
Open Space $261 $245 $245 $245 0 0 $996
Subtotal $2,641 $465 $465 $465 $220 0 $4,236
Enterprises
Light and Power $5,879 $4,278 $3,765 $4156 $2,785 0 $20,863
Water $3,374 $2,267 $1,945 $2,432 $2,976 0 $12,994
Subtotal $9,253 $6,545 $5,710 $6,588 $5,761 0 $33,857
Internal Service
I.T. $228 $121 $90 0 0 $388 $727
Vehicle
Replacement
$3,235 $3,156 $2,856 $3,009 $2,765 0 $15,021
Subtotal $3,463 $3,277 $2,946 $3,009 $2,765 $388 $15,748
Town of Estes Park: Capital Improvement Plan
252014‐2018 CIP Other Revenue Sources
Highway User Trust
Fund (HUFT)
$252 $252 $252 $260 0 $263 $1,279
License and Permits $1 $1,2 $1,3 $1,4 0 $1,5 $6,4
Motor Vehicle
Registration
$26 $27 $27 $28 0 $28 $136
Road and Bridge $60 $61 $60 $58 0 $51 $290
Subtotal $339 $352 $352 $360 0 $357 $1,760
Total Sources of
Funding
$23,157 $10,639 $9,473 $10,422 $8,746 $35,245 $87,301
Unidentified
Funding
Current Project
Requests
Future Project
Requests
Grand Total Projects
Town of Estes Park: Capital Improvement Plan
262014‐2018 CIP
2.2 Summary of Total Costs of CIP Projects and Purchases FY(S) 14‐18
Current Project Cost Summary‐All Categories
Project Category FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 No Year
Assigned
Total
Thousands of Dollars
Facilities $575 $500
Transportation (Streets, Transit, Parking) $1,495 $1,495
Parks & Trails $348 $348
Storm Drainage $175 $175
Water $1,246 $1,246
Light & Power ‐0‐ 0
I.T. ‐0‐ 0
Vehicle & Equipment Replacement ‐0‐ 0
Special Projects ‐0‐ 0
Totals $3,839 $3,839
Future Projects Cost Summary – All Categories
Project Category FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 No Year
Assigned
Total
Thousands of Dollars
Facilities $575 $200 $200 0 0
Transportation (Streets, Parking, Transit) $1,488 $197 $214 $0 $278
Parks & Trails 0 0 0 0 0
Storm Drainage $175 $175 $175 0 0
Water $627 $781 $517 $867 0
Light & Power 0 $209 $811 $688 0
I.T. 0 0 0 0 0
Vehicle & Equipment Replacement 0 0 0 0 0
Special Projects 0 0 0 0 0
Totals $2,565 $1,562 $1,917 $1,555 $278 $7,877
All Projects (Future and Current) Cost – All Categories
Project Category FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 No Year
Assigned
Total
Thousands of Dollars
Facilities $500 $275 $200 $200 0
Transportation (Streets, Parking, Transit) $1,495 $1,488 $197 $214 $0
Parks & Trails $348 0 0 0 0
Storm Drainage $252 $175 $175 $175 0
Water $1,246 $627 $781 $517 $867
Light & Power ‐0‐ 0 $209 $811 $688
I.T. ‐0‐ 0 0 0 0
Vehicle & Equipment Replacement ‐0‐ 0 0 0 0
Special Projects ‐0‐ 0 0 0 0
Town of Estes Park: Capital Improvement Plan
272014‐2018 CIP Totals $3,841 $2,565 $1,562 $1,917 $1,555 $11,718
2.3 Summary of FY 2014 Approved Capital Projects and Purchases
Project Category Funding Sources Other Funding
Sources
Town Funds Other
Funding
Source
Amounts
2014 Approved
Capital
Expenditures
Thousands of Dollars
Facilities CRF/Enterprise $575 $575
Transportation
(Streets, Transit,
Parking)
CRF $1,495 $1,495
Parks and Trails Sarbanes Grant $348 $348
Storm Drainage CRF $175 $175
Water Enterprise $1,246 $1,246
Light & Power Enterprise 0 0
I.T. Internal Service 0 0
Vehicle & Equipment
Replacement
Internal Service 0 0
Special Projects 0 0 0
Totals $3,839
2.4 Summary of FY 2015 Capital Projects and Purchases
Project Category Fund Sources Other Funding
Sources
Town Funds Other
Funding
Source
Amounts
2013 Approved
Capital
Expenditures
Thousands of Dollars
Facilities
Transportation
(Streets, Transit,
Parking)
Parks and Trails
Storm Drainage
Water
Light & Power
I.T.
Vehicle &
Equipment
Replacement
Special Projects
Totals
Town of Estes Park: Capital Improvement Plan
282014‐2018 CIP
2.5 Summary of FY 2016 Capital Projects and Purchases
Project Category Fund Sources Other
Funding
Sources
Town Funds Other
Funding
Source
Amounts
2014 Approved
Capital
Expenditures
Thousands of Dollars
Facilities
Transportation
(Streets, Transit,
Parking)
Parks and Trails
Storm Drainage
Water
Light & Power
I.T.
Vehicle &
Equipment
Replacement
Special Projects
Totals
2.6 Summary of FY 2017 Capital Projects and Purchases
Project Category Fund Sources Other
Funding
Sources
Town Funds Other
Funding
Source
Amounts
2015 Approved
Capital
Expenditures
Thousands of Dollars
Facilities
Transportation
(Streets, Transit,
Parking)
Parks and Trails
Storm Drainage
Water
Light & Power
I.T.
Vehicle &
Equipment
Replacement
Special Projects
Totals
Town of Estes Park: Capital Improvement Plan
292014‐2018 CIP
2.7 Summary of FY 2018 Projects and Purchases
Project Category Fund Sources Other
Funding
Sources
Town Funds Other
Funding
Source
Amounts
2016 Approved
Capital
Expenditures
Thousands of Dollars
Facilities
Transportation
(Streets, Transit,
Parking)
Parks and Trails
Storm Drainage
Water
Light & Power
I.T.
Vehicle &
Equipment
Replacement
Special Projects
Totals
2.8 Financial
Affordability
The infrastructure needs of the Town of Estes Park are significant. In formulating this plan it is
estimated that $22,779,307 in capital needs exists. It is important to note that there are many
worthwhile projects and initiatives. However, due to the economic climate, operating costs,
the desire to maintain reasonable taxes and the loss of our URA, the Town will be unable to
directly fund all of its current capital needs. Furthermore, this plan must carefully project and
limit the amount of debt to be carried in future year budgets.
General Fund Financing Considered a Source of Last Resort
Historically the Town Board of Trustees has worked diligently to develop the practice of “pay
as you go” for funding capital needs. Unfortunately, circumstances previously mentioned
have affected this practice requiring a different approach for funding capital needs. To meet
these ends, Town staff developed four overarching principles in developing the CIP and to
assist in determining which of the many projects should receive funding under this option.
These principals intend to:
Town of Estes Park: Capital Improvement Plan
302014‐2018 CIP 1) Preserve Current Investments
The Town of Estes Park, through its Capital Improvement Plan, will undertake projects
that protect, extend and maintain current Town assets and grow local sales tax revenues.
Such undertakings will ensure that prior investments of tax dollars will continue to serve a
high‐performing public function. The CIP will prioritize projects that address Town
buildings, infrastructure, land and facilities at risk of future decay. Such projects include
roof repairs, new construction, structural building improvements, streets and substantial
improvements to Town property.
2) Account for Future Costs
The CIP must account for future costs in three ways. First, it will target investments to
area items that would reduce any potential future liability either legally, financially, or as a
hindrance to the provision of core services. Such investments are designed to identify and
defray future costs. Second, the CIP will identify future costs associated with any
proposed investments. Third, the CIP will project future costs. To meet this objective an
analysis of potential future obligations will be completed. By identifying these costs early
in the process, strategies can be implemented to reduce them over time.
3) Limit Expenses Based on Priority
The Town has significant capital needs; however, current economic times have limited our
resources creating challenges to identify responsible methods to fund these capital needs.
As such, a system has been developed to prioritize capital expenditures over the course of
the next five years.
4) Leverage Assets to offset Capital Improvement Costs
Whenever appropriate or prudent Town staff shall investigate the possibility to sell
current assets of no public service value directly related to providing core services. The
sale of these assets should be applied to offsetting capital expenditures whenever
possible.
Together, these financing principles will ensure the Town meets the capital planning
objectives in a fiscally responsible manner.
Revenue Sources
Staff has estimated the proposed five year capital improvement projects at $22.7 million.
Revenues currently generated within the Town’s General Fund are categorized as unrestricted
and restricted revenues. The unrestricted revenues (Community Reinvestment Fund) are at
$280 annually and the restricted capital revenues are at $250K (Open Space Fund) and $253K
Town of Estes Park: Capital Improvement Plan
312014‐2018 CIP (Highway User Trust Fund). Other revenues may include grants, excess unbudgeted revenues
or sale of Town assets. The latter three revenue sources are unreliable in a planning sense
limiting the Town’s ability to effectively plan for long term capital improvements. Considering
the age of many of the Town’s capital assets along with identified economic drivers as part of
the CIP the need to identify and select best practices for funding these municipal projects is
necessary. The options identified would support the Town’s ability to address capital projects
in a more timely fashion while maintaining fiscally responsible practices of public funds. Those
options are:
• Bonded Debt Financing
• Certificates of Participation (COPS) Financing
• Sales tax increases
• A combination of all three
The Town owns all of its facilities/buildings meaning the Town can take on debt through a
COPS instrument without having to go to the voters. However, when taking on any debt the
amount of debt is relative to what the Town can afford to pay back on an annual basis. As
stated previously the Town has available within its Community Reinvestment Fund amounts
that are unrestricted and can be applied for loan repayments.
Examining Funding Sources
In order to ensure affordability, the CIP can be funded through a variety of sources, all
designed to reduce the impact on local property taxes. As with buying a house, a well‐
managed debt plan can allow one to buy large items (e.g. a house) when a purchase of that
magnitude would not necessarily fit into a single year’s annual budget. Estes Park’s debt
payments represented over two decades of Town projects and improvements have been in
public utilities. The most recent of these projects is the Mary’s Lake Water Treatment Facility
and the Mary’s Lake Substation improvements. Considering there are many other public
services Estes Park residents and guests utilize on a daily basis, many managed through the
Town’s general fund, these projects will allow the Town to maintain a standard of quality
service and infuse new sales tax dollars stimulating our local economy. Some of those include:
• A new conference center roof, renovations and I.T. upgrades
• Expansion of the Visitor Center
• Town wide Information technology upgrades
• Other public building improvements
Town of Estes Park: Capital Improvement Plan
322014‐2018 CIP • Street improvements
• Water infrastructure improvements
• Storm drainage improvements
• Trails
• Parking structures
Types of Funding Options
Revenue Bonds
Revenue Bonds are municipal bonds that finance‐income producing projects. The income
generated by these projects pays revenue bondholders their interest and principal. Projects
funded by revenue bonds serve only those in the community who pay for their services.
General Obligation Bonds, in contrast, finance projects that do not produce income but
provide services for the entire community. The Town financed both Utility Department’s
capital projects using Revenue Bonds. These bonds are not backed by the full faith and credit
of the Town. Because of this they carry a somewhat higher risk default for which they offer
higher interest rates. (Morningstar, Inc. 2010) These types of bonds can be used by the Town
to fund future capital infrastructure projects for both Utility Department.
General Obligation Bonds
GO Bonds (short for General Obligation) are debt instruments used by municipalities to raise
funds for capital public projects. The difference between these bonds and Revenue Bonds is
that GO Bonds are backed by the full faith and credit of a municipality. Meaning the
municipality commits its full resources to paying back the loan which includes taxes and their
ability to raise more funds through credit.
Certificates of Participation (COPS)
Certificates of Participation are normally issued to finance the acquisition of property and
equipment. Simply put, a COP is a share of the lease revenues of a project. COP holders own a
proportionate share of the lease payments, based on how many COPs are owned. COPs are
structured whereby a city, county or school district leases a facility from a created authority.
The authority constructs or purchases the facility, issues the COPs, and pays the COP holders.
At the end of the term of the lease (maturity date of the bond issue), the city, county or
school district takes ownership of the facility. Municipal COPs often have contingencies that
Town of Estes Park: Capital Improvement Plan
332014‐2018 CIP must be met, such as requirements that the borrower must annually appropriate funds for
principal and interest payments.
Grants
The Town will seek to reduce bond funds wherever possible by looking to grants for projects
such as trails, parking structures, buildings, rehabilitation of roads, transportation and energy
efficiency projects. Various sources for grants is available through the State and federal
Government. Currently the Town of Estes Park has been the recipient of many of these grants
and will continue this practice to fully fund or cash match capital projects. The Town will also
pursue nongovernmental private grants when applicable. Gaining access to grant funds will
require the Town to write grants from within the municipal government or to contract with
grant writing firms.
Reoccurring Revenues
Through transfers and healthy fund balance reserves the Town’s General Fund and Enterprise
Funds pay for the larger portion of capital improvements. However, the Town does receive
special revenues from other sources to pay for or maintain our capital assets. From the
Town’s General Fund the Community Reinvestment Fund receives annual transfers of
$800,000 and any TABOR excess revenues. This fund has been established by practice as the
primary capital improvement funding source for all General Fund projects. Other funding
sources are:
1) Open Space Funds
2) Highway User Trust Funds
3) Conservation Trust Fund
4) Community Reinvestment Funds
Under its legal authorization, these revenues are used for capital project improvements. In
this plan, some of these funds are planned to offset the annual debt costs associated with
Stanley Fairground improvements (e.g. MPEC and stall barns), street improvements and Bond
Park improvements. The amount available for these projects on an annual basis considers
both future revenues and future costs of possible COPS payments. A year‐by‐year estimate of
the use of these funds is detailed in the Plan Overview section of this document.
Town of Estes Park: Capital Improvement Plan
342014‐2018 CIP To maintain its other capital assets; vehicles and information technology equipment the Town
operates internal services funds. These funds are generated by each Town department that
requires services from either of these two Town operations. Each Town department pays into
these funds annually to offset maintenance, repair and replacement of those capital items.
One‐Time Revenue
One time revenue is not a good funding source for the Town’s annual operating budget
because operating costs recur year‐to‐year. In year two of any scenario, use of one time
revenue leads to either budget cuts or increased reliance on taxes. However, one‐time
revenue is an excellent funding source for capital projects. For example, a one‐time court
settlement in the Town’s favor could be used to offset the cost of a one‐time purchase of a
snow plow. This would both reduce reliance on bond financing water line improvements and
eliminate potential future impacts on rate increases. In order to limit the long‐term costs
associated with the CIP, one‐time revenue will be used wherever possible in lieu of debt
financing.
General Fund Revenue
The Town’s General Fund Budget will ultimately pay a portion of the annual debt costs
associated with this project. The Town has made reductions in expenses and personnel over
the past three years. It should be noted that general fund expenditures can reduce the need
for future capital improvement projects. For example, funding for a Facilities maintenance
staff member reduces the need for major building renovations necessitated by unaddressed
building issues. Vehicle maintenance staff can, and has, substantially prolonged the life of
Town vehicles. Proper funding of these program areas is essential in the preservation of Town
assets, (ex. The Town’s the Vehicle Replacement program). In addition, some items that
would aid in this maintenance, and are too small in value to be considered a true capital
improvement, should be paid for from the Town’s annual budget. For example, custodial and
maintenance equipment that aids in facility upkeep would fall under this category. Regular
software updates also reduce the need for major file conversion projects that can occur when
systems are out of date.
Sales Tax Increase for Capital Projects
Another option to generate revenues to fund capital improvement projects is a possible sales
tax increase. Any tax increase would require an approval by the voters. In the case of the
Town of Estes Park it is important to note our community is a destination community which
Town of Estes Park: Capital Improvement Plan
352014‐2018 CIP generates nearly $8 million a year in sales tax, based on a 4% sales tax. Conversely the Town
manages a very low property tax currently at 1.8 mills. To request a property tax increase
would require a significant mill levy increase to cover any front end debt acquired for capital
projects.
Debt Characteristics
The Town of Estes Park's current bond rating is AA+ this bond rating is assigned by Standards
and Poor. S&P conducts research on governmental and commercial entities and assigns
ratings based on the investment attractiveness of a particular organization. Essentially, S&P
ratings identify the rate of risk to an investor when purchasing municipal bonds. Ratings
below Baa3 are not considered investment grade.
Overview
It is anticipated Estes Park’s CIP will expend $22,779,307 in the following categories: building
repairs, drainage improvements, street repair and replacement, sidewalk repair, curb and
gutter repair and replacement, construction of new buildings and environmental remediation.
A detailed description of each proposed project is provided in the pages below. Currently, the
plan is to debt finance a portion of the projects and to seek some form of a sales tax increase
for the remaining total costs of these projects. The Town will work to identify any grants
funds that may be available to reduce the cost of these projects or enhance the scope of
projects. Annual revenue sources will be used to offset debt service costs. These sources are:
unrestricted revenue funds from the Community Reinvestment Fund, and; restricted revenue
funds from the Highway User Trust Fund, Open Space Fund and Conservation Trust Fund.
Revenue from these accounts can help offset annual debt service costs.
Town of Estes Park: Capital Improvement Plan
362014‐2018 CIP CHAPTER 3
FACILITIES IMPROVEMENT PROJECTS
Strategic Plan Linkage
Located within the table below are the Town Board’s identified key outcome areas. Each
corresponding goal and objective is marked once or more depending on the number of objectives
or goals identified under one of the key outcome areas as applicable to this component of the CIP.
The detailed components of each goal and objective can be found in section 1.7 of the CIP.
Town
Boards
Strategic
Plan
Robust
Economy
Infrastructure Exceptional
Guest
Services
Public Safety,
Health and
Environment
Outstanding
Community
Services
Governmental
Services and
Internal
Support
Transportation
Goals X X X X
Objectives X X
This fund group includes projects such as proposed construction of a new building like the Multi‐
Purpose Event center, or a maintenance upgrade or improvement to an existing building such as
the Conference Center. For many of the projects in this category no identified funding source has
been identified. The Town staff will need to identify and recommended possible funding sources to
pay for any improvements.
The critical project within this category is the funding and construction of a museum storage
facility. Currently, the Town Board has committed to funding through the CRF (Community
Reinvestment Fund) for the construction of this facility. Originally, the project was estimated to be
partially funded by the Town and partially funded by the Friends of the Museum.
Next in this category is the development of a Facilities Master Plan which will facilitate the planning
and identification of future projects for Town owned facilities.
Project No. Description Estimated Cost Funding Source Identified Funding
Source TBD
Thousands of Dollars
Current Projects
FA 01‐14 Museum Storage Facility $2,300 $1,000 $1,300
FA 02 Facilities Maintenance Master
Plan
$80 $80
Future Projects
FA 03 Visitor Center Upgrades $250 $250
FA 04 Conference Center Upgrades $250 $250
Town of Estes Park: Capital Improvement Plan
372014‐2018 CIP FA 01‐14 Museum Storage Facility (As An Example)
Category: Facilities Improvement Projects
Location: 200 Fourth Street
Department(s): Community Services
Status: Current Project – Master Plan and Basic Design complete
Description/Rationale for Proposed Project: Many of the Town collections for the museum not on
display are stored in the old light and power shop building, a metal building with no climate
control, comprising the integrity of Town owned assets. The museum/senior center campus master
plan is currently under consideration by the Town Board. The Town Board approved for the FY
2013 budget $200,000 towards construction of a storage facility.
The Town Board’s adopted strategic plan included a goal for increasing the capacity of the
museum. The location of the storage facility is yet to be determined.
Relationship with the Strategic Plan: This project specifically furthers the Key Outcome Areas of
the Strategic Plan under 5) Outstanding Community Services “increase the capacity for the museum
and senior center, considering the recommendations of the Museum/Senior Center Master Plan”.
Estimated Expenses FY 14 FY15 FY16 FY17 FY18 No Year
Assigned
Total
Thousands of Dollars
Planning/Engineering/Design $100 $100
Legal $5 $5
Labor and Materials $2,200 $2,200
Project Management $100 $100
Contingency $100 $100
Totals $2,505 $2,505
Sources of Funding FY 14 FY15 FY16 FY17 FY18 No Year
Assigned
Total
Thousands of Dollars
CRF $400 $600 $800 $1,000 0 $1,000
TBD $1,505 $1,505
Totals $2,505 $2,505
Town of Estes Park: Capital Improvement Plan
382014‐2018 CIP FA 01‐14 Visitor Center Remodel and Upgrades (As An Example)
Category: Facilities Improvement Projects
Location: 500 Big Thompson Avenue
Department(s): Community Services
Status: Future Project
Description/Rationale for Proposed Project:
Relationship with the Strategic Plan:
Estimated Expenses FY 14 FY15 FY16 FY17 FY18 No Year
Assigned
Total
Thousands of Dollars
Labor and Materials $200 $200
Contingency $50 $50
Totals $250
Sources of Funding FY 14 FY15 FY16 FY17 FY18 No Year
Assigned
Total
Thousands of Dollars
CRF $250 $250
Totals $250
Town of Estes Park: Capital Improvement Plan
392014‐2018 CIP CHAPTER 4
TRANSPORTATION (STREETS, TRANSIT, PARKING) IMPROVEMENT PROJECTS
Strategic Plan Linkage
Located within the table below are the Town Board’s identified key outcome areas. Each
corresponding goal and objective is marked once or more depending on the number of objectives
or goals identified under one of the key outcome areas as applicable to this component of the CIP.
The detailed components of each goal and objective can be found in section 1.7 of the CIP.
Town
Boards
Strategic
Plan
Robust
Economy
Infrastructure Exceptional
Guest
Services
Public Safety,
Health and
Environment
Outstanding
Community
Services
Governmental
Services and
Internal
Support
Transportation
Goals X X X X
Objectives XX X X
The capital projects listed under the Transportation Improvement Projects category are intended to
improve the safety, efficiency and reliability of the Town’s transportation needs across all modes of
travel. The projects in this category are primarily intended to further the goals and objectives of the
Town Board. In addition, some of the larger projects listed are intended to address the state of
Colorado’s strategic transportation plan for the greater Estes Park area.
Projects in this category are primarily funded through the Town’s general fund, community
reinvestment fund, highway user trust fund, licenses, permits and vehicle registrations. The STIP
(Street Improvement Program) funds are now located within the Town’s CRF. Fortunately
additional funding has been acquired by the Public Works staff through state and federal grant
programs. Unfortunately sufficient funds do not exist to meet the needs of all the transportation
projects under this category.
Table of Transportation Improvement Projects
Project No. Description Estimated Cost Funding Source
Identified
Funding
Source TBD
Thousands of Dollars
Current Projects
TR 14‐01 Dry Gulch reconstruct $1,316 $1,316
Totals $1,316
Future Projects
TR 14‐01 Elkhorn/Moraine Ave One‐way
Couplet
$30,000 $30,000
Town of Estes Park: Capital Improvement Plan
402014‐2018 CIP TR 01‐14 Dry Gulch Reconstruct (As An Example)
Category: Transportation (Streets, Parking, Transit System)
Location: Elkhorn/Moraine
Department(s): Public Works
Status: Pending Project
Description/Rationale for Proposed Project:
Relationship with the Strategic Plan:
Estimated Expenses FY 14 FY15 FY16 FY17 FY18 No Year
Assigned
Total
Thousands of Dollars
Planning/Engineering/Design $100 $100
Legal $5 $5
Labor and Materials $2,200 $2,200
Project Management $100 $100
Contingency $100 $100
Totals $2,505 $2,505
Sources of Funding FY 14 FY15 FY16 FY17 FY18 No Year
Assigned
Total
Thousands of Dollars
CRF $400 $600 $800 $1,000 0 $1,000
TBD $1,505 $1,505
Totals $2,505 $2,505
Town of Estes Park: Capital Improvement Plan
412014‐2018 CIP CHAPTER 5
PARKS/ TRAILS/OPEN SPACE IMPROVEMENT PROJECTS
Strategic Plan Linkage
Located within the table below are the Town Board’s identified key outcome areas. Each
corresponding goal and objective is marked once or more depending on the number of objectives
or goals identified under one of the key outcome areas as applicable to this component of the CIP.
The detailed components of each goal and objective can be found in section 1.7 of the CIP.
Town
Boards
Strategic
Plan
Robust
Economy
Infrastructure Exceptional
Guest
Services
Public Safety,
Health and
Environment
Outstanding
Community
Services
Governmental
Services and
Internal
Support
Transportation
Goals XX X X X X
Objectives X XXX
This category of projects is intended to improve the availability of and access to Town owned parks,
trails and Town owned open space. These projects intend to further the goals, objectives and
policies of the Town of Estes Park for the enjoyment of our residents and guests alike. Primary
funding for these initiatives are through the Larimer County Open Space tax and grants.
Project No. Description Estimated Cost Funding Source
Identified
Funding Source TBD
Thousands of Dollars
Future Projects
Future Projects
Town of Estes Park: Capital Improvement Plan
422014‐2018 CIP CHAPTER 6
STORM DRAINAGE IMPROVEMENT PROJECTS
Strategic Plan Linkage
Located within the table below are the Town Board’s identified key outcome areas. Each
corresponding goal and objective is marked once or more depending on the number of objectives
or goals identified under one of the key outcome areas as applicable to this component of the CIP.
The detailed components of each goal and objective can be found in section 1.7 of the CIP.
Key Outcome Areas Table
Robust
Economy
Infrastructure Exceptional
Guest
Services
Public Safety,
Health and
Environment
Outstanding
Community
Services
Governmental
Services and
Internal
Support
Transportation
Goals X X
Objectives X X
This category intends to address the storm drainage infrastructure of the Town based on the
current master plan in place.
Project No. Description Estimated Cost Funding Source
Identified
Funding Source TBD
Thousands of Dollars
Future Projects
Future Projects
Town of Estes Park: Capital Improvement Plan
432014‐2018 CIP CHAPTER 7
WATER IMROVEMENT PROJECTS
Strategic Plan Linkage
Located within the table below are the Town Board’s identified key outcome areas. Each
corresponding goal and objective is marked once or more depending on the number of objectives
or goals identified under one of the key outcome areas as applicable to this component of the CIP.
The detailed components of each goal and objective can be found in section 1.7 of the CIP.
Town
Boards
Strategic
Plan
Robust
Economy
Infrastructure Exceptional
Guest
Services
Public Safety,
Health and
Environment
Outstanding
Community
Services
Governmental
Services and
Internal
Support
Transportation
Goals X X X X
Objectives X X
This category intends to address the Town owned water services provided to its customers
ensuring its infrastructure provides a reliable product and services.
Project No. Description Estimated Cost Funding Source
Identified
Funding Source TBD
Thousands of Dollars
Future Projects
Future Projects
Town of Estes Park: Capital Improvement Plan
442014‐2018 CIP CHAPTER 8
LIGHT AND POWER IMROVEMENT PROJECTS
Strategic Plan Linkage
Located within the table below are the Town Board’s identified key outcome areas. Each
corresponding goal and objective is marked once or more depending on the number of objectives
or goals identified under one of the key outcome areas as applicable to this component of the CIP.
The detailed components of each goal and objective can be found in section 1.7 of the CIP.
Town
Boards
Strategic
Plan
Robust
Economy
Infrastructure Exceptional
Guest
Services
Public Safety,
Health and
Environment
Outstanding
Community
Services
Governmental
Services and
Internal
Support
Transportation
Goals X X X X
Objectives
This category intends to address the Town owned electric services provided to its customers
ensuring its infrastructure provides a reliable product and services.
Project No. Description Estimated Cost Funding Source
Identified
Funding Source TBD
Thousands of Dollars
Future Projects
Future Projects
Town of Estes Park: Capital Improvement Plan
452014‐2018 CIP CHAPTER 9
I.T. IMPROVEMENT PROJECTS
Strategic Plan Linkage
Located within the table below are the Town Board’s identified key outcome areas. Each
corresponding goal and objective is marked once or more depending on the number of objectives
or goals identified under one of the key outcome areas as applicable to this component of the CIP.
The detailed components of each goal and objective can be found in section 1.7 of the CIP.
Town
Boards
Strategic
Plan
Robust
Economy
Infrastructure Exceptional
Guest
Services
Public Safety,
Health and
Environment
Outstanding
Community
Services
Governmental
Services and
Internal
Support
Transportation
Goals X X
Objectives X
This category of projects is intended to address the Town’s information technology infrastructure
which includes the network, public communication through the internet, fiber optics and
equipment necessary for this infrastructure operate efficiently and effective.
Project No. Description Estimated Cost Funding Source
Identified
Funding Source TBD
Thousands of Dollars
Future Projects
Future Projects
Town of Estes Park: Capital Improvement Plan
462014‐2018 CIP CHAPTER 10
Vehicle and Equipment Replacement
Strategic Plan Linkage
Located within the table below are the Town Board’s identified key outcome areas. Each
corresponding goal and objective is marked once or more depending on the number of objectives
or goals identified under one of the key outcome areas as applicable to this component of the CIP.
The detailed components of each goal and objective can be found in section 1.7 of the CIP.
Town
Boards
Strategic
Plan
Robust
Economy
Infrastructure Exceptional
Guest
Services
Public Safety,
Health and
Environment
Outstanding
Community
Services
Governmental
Services and
Internal
Support
Transportation
Goals
Objectives
This category intends to address vehicle and equipment replacements and new purchases for the
furtherance of Town operations.
Project No. Description Estimated Cost Funding Source
Identified
Funding Source TBD
Thousands of Dollars
Future Projects
Future Projects
Town of Estes Park: Capital Improvement Plan
472014‐2018 CIP CHAPTER 11
SPECIAL PROJECTS
Strategic Plan Linkage
Located within the table below are the Town Board’s identified key outcome areas. Each
corresponding goal and objective is marked once or more depending on the number of objectives
or goals identified under one of the key outcome areas as applicable to this component of the CIP.
The detailed components of each goal and objective can be found in section 1.7 of the CIP.
Town
Boards
Strategic
Plan
Robust
Economy
Infrastructure Exceptional
Guest
Services
Public Safety,
Health and
Environment
Outstanding
Community
Services
Governmental
Services and
Internal
Support
Transportation
Goals
Objectives
This category intends to address those special projects which may include partnering with other
governmental entities, such as the Community Center project under consideration.
Project No. Description Estimated Cost Funding Source
Identified
Funding Source TBD
Thousands of Dollars
Future Projects
Future Projects
Town of Estes Park: Capital Improvement Plan
482014‐2018 CIP APPENDIX A (EXAMPLE)
Project Selection Worksheet [FY2013 –Future Years]
The following tables list the projects in the CIP, beginning in FY2013, that have an identified source
of funding that has been scheduled for a particular fiscal year. The projects without an identified
fiscal year will be listed in the “no fiscal year assigned” table.
Fiscal Year 2013
In Thousands
FA 13‐01 Multi‐Purpose Event Center $5,433
FA 13‐02 Stall Barn $2,167
FA 13‐03 Remodel Utilities/Public Works Offices $66
FA 13‐04 Museum Storage Facility $200
Trans 13‐05 Visitor Center Parking Structure $4,459
Water 13‐01 Big Horn Drive line replacement $178
Water 13‐02 UTSD/Capacity increase $134
Water 13‐03 Automatic meter reader replacement $135
Water 13‐04 System Master Plan $65
Water 13‐05 Security equipment $8
Water 13‐06 SCADA equipment and software $46
Water 13‐07 Biomass Reader $7
Water 13‐08 GPS data collection $25
L&P 13‐01 Software development $50
L&P 13‐02 Substation equipment $40
L&P 13‐03 Equipment scanner $10
L&P 13‐04 GPS field assets $50
L&P 13‐05 Transformers $125
L&P 13‐06 Tools $15
L&P 13‐07 IR sensor $20
L&P 13‐08 Street lights $20
L&P 13‐09 HWY 7 led lights $60
L&P‐13‐10 Allenspark Phase II $688
L&P 13‐11 Conductor system upgrade $112
L&P 13‐12 Engineering design upgrades $25
L&P 13‐13 Fall River/Big Thompson double circuit $498
L&P 13‐14 Underground conductor $150
I.T. 13‐01 Equipment $45
I.T. 13‐02 Servers/Board Room $10
Town of Estes Park: Capital Improvement Plan
492014‐2018 CIP I.T. 13‐03 Communication Equipment $125
SP 13‐01 Bleachers $40
SP 13‐02 Fencing Birch Ruins $18
Total $16,574
FY 2014
In Thousands
FY 2015
In Thousands
FY 2016
In Thousands
FY 2017
In Thousands
FY 2018
In Thousands
No Fiscal Year Assigned
In Thousands
Town of Estes Park: Capital Improvement Plan
502014‐2018 CIP APPENDIX B
Project Selection Worksheet
The worksheet below can be used in preparation of the annual CIP as a tool to decide what projects
to allocate resources towards based on available funds.
Project Name and Number: Category:
Step One: Categorize based on the following priority levels:
1) Essential (Highest Priority) 2) Desirable (Moderate Priority) 3) Deferrable (Lowest Priority)
Step Two: Further prioritization within those categories based on the following questions (The
questions have not been placed in particular order)
o What is the extent in which the cost is justified in terms of number of persons
to benefited?
o What is the extent that economic development will be stimulated?
o What is the extent that the project is consistent with other public and private
projects?
o What is the extent that the project will affect workforce housing needs?
o What is the extent that the project equitably distributes improvements to
areas in need?
o What are the consequences of not doing the project?
o Are projects equitably allocated among various types of projects (e.g. between
parks and transportation)?
o Does the Town have adequate staff to design, manage, administer, inspect,
and maintain the projects?
Town of Estes Park: Capital Improvement Plan
512014‐2018 CIP APPENDIX C
Example of a CIP Schedule Sheet (see file attachment)
Town of Estes Park: Capital Improvement Plan
522014‐2018 CIP Appendix D
References
1) Quincy CIP 2010
http://www.quincyma.gov/cip
2) Doerfinger, Preston, (2012. Capital Asset Management Plan)
Secretary of Finance and Revenue State of Oklahoma
3) 1997. Developing a Capital Improvements Plan
Prepared by municipal data management and technical assistance bureau
4) Gauthier, Stephen J., (2012. GAFFR Governmental Accounting, Auditing and Financial
Reporting: Government Finance Officers Association Blue Book, Chapter 25.
5) East Palo Alto CIP FY2012/2013 – FY2017/2018
http://www.ci.east‐palo‐alto.ca.us
6) Capital Improvement Programming: A Guide for Smaller Governments, GFOA, 1996.
7) Recommended Budget Practices: A Framework for Improved State and Local Government
8) Budgeting, National Advisory Council on State and Local Budgeting, GFOA, 1998.
9) GFOA Best Practice, “Establishing Appropriate Capitalization Thresholds for Tangible Capital
Assets,” 2001.
10) GFOA Best Practice, “Establishing the Useful Life of Capital Assets,” 2002.
11) Capital Budgeting and Finance: A Guide for Local Governments, International City/County
Management Association, 2004.
12) “Managing the Capital Planning Cycle: Best Practice Examples of Effective Capital Program
Management,” Government Finance Review, June 2004.
13) GFOA Best Practice, “Establishment of Strategic Plans,” 2005.
14) National Capital Planning Commission “Federal Capital Improvements Program” for the
national capital region, 2009‐2014 and 2012‐2017.
Town of Estes Park: Capital Improvement Plan
532014‐2018 CIP 15) Capital Improvement Plan “City of Menlo Park California” 2011‐2015.
www.menlopark.org/cip/5yCIP.pdf.
EXAMPLE OF SUMMARY CIP SHEET USING 2013 DATA 1 2.3 Summary of FY 2013 Annual Capital Improvement Plan (Projects, Improvements and Purchases) Project and Purchases Federal Grants State Grants Local Grants Town Funds Tax/Other Revenue InitiativesOther Sources TBD Grand Total Special Revenue General Fund Enterprise Internal Service HUTF‐Permit‐Fees/ R&B Open Space/Conservation Trust COP Bonds CRF In Thousands of DollarsEstimated Funds Available for FY 2013 $87000$9,253$2,088$339$271$6,000 $2,500 Facilities FA. 13‐01 MPEC $4,320 $1,113 $5,433 FA. 13‐02 Stall Barn $1,680 $387 $2,167 FA 13‐03 Public Works/Utilities Office Remodel $30 $36 FA 13‐04 Museum Storage Facility $200 $200 FA.13‐05 Visitor Center Remodel $200 $200 FA 13‐06 Conference Center Upgrades $500 $500 Subtotal $30 $36$6,000 $1,700 $700 $8,466 Transportation (Streets, Parking, Transit System) TR13‐01 Visitor Center Parking Structure $3,328 $1,131 TR13‐02 Performance Park Overlay $20 TR13‐03 Transportation Hub Irrigation $150 TR‐13‐04 Street Improvement Program $339 $51 Subtotal $3,328 $339 $1,358 $5,025 Parks and Trails Parks 13‐01 Bond Park Phase IV $255 Subtotal $255 $255 Storm Drainage Storm 13‐01 Elm Road $175 Subtotal $175 $175 Light and Power L & P 13‐01 Software Development $50 L & P 13‐02 Substation equipment $40 L & P 13‐03 Equipment Scanner $10 L & P 13‐04 GPS Field Assets $50 L & P 13‐05 Transformers $125 L & P 13‐06 Tools $15 L & P 13‐07 IR sensor $20 L & P 13‐08 Street Lights $20 L & P 13‐09 HWY 7 LED lights $60 L & P 13‐10 Allenspark Phase II $688 L & P 13‐11 Conductor System Upgrade $112 L & P 13‐12 Engineering Design Upgrades $25 L & P 13‐13 Fall River/Big Thompson Double Circuit $498 L & P 13‐14 Underground Conductor $150
EXAMPLE OF SUMMARY CIP SHEET USING 2013 DATA 2 Project and Purchases Federal Grants State Grants Local Grants Town Funds Tax/Other Revenue InitiativesOther Sources TBD Grand Total Special Revenue General Fund Enterprise Internal Service HUTF‐Permit‐Fees/ R&B Open Space/Conservation Trust COP Bonds CRF In Thousands of DollarsL & P 13‐14 Underground Conductor $150 Subtotal $1,863 $1,863 Water Water 13‐01 Big Horn Drive $178 Water 13‐02 UTSD/Capacity Increase $134 Water 13‐03 Auto Meter Reading Replacement $135 Water 13‐04 System Master Plan $65 Water 13‐05 Security Equipment $8 Water 13‐06 SCADA equip and software $46 Water 13‐07 Biomass Reader $7 Water 13‐08 GPS data collection $25 Subtotal $552 $552 Information Technology I.T. 13‐01 Equipment $45 I.T. 13‐02 Servers/Board Room $10 I.T. 13‐03 Communication equipment $125 Subtotal $180 $180 Vehicle and Equipment Replacement EQ 13‐01 Bleachers $40 EQ13‐02 Fencing Birch Ruins $18 VEH13‐01 Replace Grader $130 VEH13‐02 Replace Heavy Equipment $120 VEH13‐03 Replace Heavy Equip 4X4 $135 Subtotal $385 $58 $443 Grand Total $3,328 $30 $2,631$385$339$255$6,000 $3,291 $700 $16,959
EXAMPLE CIP PROJECT SHEETProposed Projects Project StartedProject Completed Fund SourceCapital Improvement Projects2012 Expenditures 2013 Proposed 2014 Proposed2015 Proposed 2016 Proposed2017 Proposed2018 Proposed 2019 Proposed2020 Proposed Proposed TotalsApproved TotalsCompleted Totals Fund SourceFacilitiesPD Remodel$140,000$140,000 CRFCVB Building Strcutural Repairs$50,000$50,000 CRFMuseum Master Plan$80,000$80,000 CRFMPEC $40,000$40,000 CRFRemodel Public Works/Utilities$100,000$100,000ENTERPRISE/CRFMuseum Storage Facility$200,000$200,000 CRFCVB Remodel $250,000250,000CRFConference Center Improvements$250,000250,000CRFTransportationTransportation HUB $147,985$147,985 CRFMoraine Ave Streetscape$278,650$278,650 Grant/CRFNEPA study$197,932$197,932 Grant/CRFCVB Parking Structure$40,000 $4,460,000$4,500,000 Grants/CRFPerformance Park Overlay$20,000$20,000 STIPStanley Ave./MacGregor Ave, Virginia Dr/Park Lane$1,200,102$1,200,102ENTERPISE/CRFRiverwalk (Park Theater River Bank Improvements)$540,000$540,000 CRF(Cleave Street Collector)$512,000$512,000 Riverside Collector)$626,100$626,100(Dry Gulch Road Collector)$1,316,000$1,316,000(Brodie Ave Collector)$461,000 $461,000(Community Drive Collector)$557,500 $557,500(Stanley Ave Collector)$179,000$179,000(MacGregor Ave Collector, Park Lane and Virginia Drive )$192,000$192,000(Fir Avenue Replacement) coordinated project with water$70,000(Elm Avenue Replacement) coordinated project with water$142,000(Driftwood Replacement) coordinated project with water$35,600 $35,600(Columbine Replacement) coordinated project with water$80,500 $80,500(Birch Avenue Replacement) coordinated project with water$162,100 $162,100Capital Improvement Projects2012 Expenditures 2013 Requests 2014 2015 2016 2017 2018 2019 2020 Proposed TotalsApproved TotalsCompleted Totals Fund Source
EXAMPLE CIP PROJECT SHEETTransportation(Aspen Avenue Replacement) coordinated project with water$287,000 $287,000 TBD(1st Street Replacement) coordinated project with water$162,100 $162,100 TBD(2nd Street Replacement) coordinated project with water$287,000 $287,000 TBD(3rd Street Replacement) coordinated project with water$88,700 $88,700 TBD(4th Street Replacement) coordinated project with water$125,300 $125,300 TBD(5th Street Replacement) coordinated project with water$161,400 $161,400 TBD(South Court Replacement) coordinated project with water$220,200 $220,200 TBD(North Court Replacement) coordinated project with water$107,700 $107,700 TBD(Annual Street Improvement Program) $88,700 $88,700 $177,400 CRFParks and TrailsBond Park Phases I ‐ V$511,335 $405,784 $348,560$1,265,679Open Space/CRFWeist Retaing Wall$69,500$69,500 CRFStanley Fairgrounds Sewer Line$250,000GRANT/CRFBleacher replacement$42,000$42,000 CRFBirch Ruins Fencing$18,000$18,000 CRFLandscaping irrigation system HUB $150,000$150,000 CRFKiowa Ridge Openspace$10,000$10,000 CRFKiowa Ridge Water Storage Parcel$40,000$40,000 ENTERPRISEStorm Drainage Elm Road Mitigation Efforts$110,000 $175,000 $252,083 $252,083 $252,083 $252,083 $1,183,332 $110,000 CRFWaterHydro Electric Power Grant Olympus dam$425,000$425,000 EnterpriseMLWTP 3rd stage treatmentEnterpriseBig Horn drive water replacement$12,000$12,000 EnterpriseVirginia Drive and Park Lane water main replacement$271,726$271,726 EnterpriseStanley Circle Drive water main replacement $197,184$197,184 EnterpriseBOR infratsructure replacement phase I$396,927$396,927 EnterpriseBOR infratsructure replacement phase II$396,927 $396,927 EnterpriseBOR infratsructure replacement phase III$204,127 $204,127 EnterpriseBOR infratsructure replacement phase IV$300,527 $300,527 EnterpriseBOR infratsructure replacement phase V$288,477 $288,477 EnterpriseBOR infratsructure replacement phase VI$228,227 $228,227 EnterprisePanorama Circle Drive water main replacement$459,680 $459,680 Enterprise
EXAMPLE CIP PROJECT SHEETHill Streets replacement phase II$229,970 $229,970 EnterpriseSpruce drive water main replacement$268,320$268,320 EnterprisePark View and cyteworth water main replacement$574,080 $574,080 EnterpriseThunder Mountain pump house expansion$292,500 $292,500 EnterpriseProspect Mountain pressure reducing valve$250,000$250,000 Enterprise$4,370,672 EnterpriseLight and PowerEnterpriseL&P Shop Roof Replacement$75,000$75,000 EnterpriseCovert Moraine Circuit to underground $755,000$755,000 EnterpriseConvert South Line to underground$408,000 $408,000 EnterpriseRebuild/Upgrade Fall River circuit$743,000 $743,000 EnterpriseRebuild/Upgrade Allenspark phase I$688,000$688,000 EnterpriseRebuild/Upgrade Allenspark phase II$688,000$688,000 EnterpriseRebuild/Upgrade Allenspark phase III$403,000$403,000 EnterpriseRebuild/Upgrade Big Thompson Circuit$209,500 $209,500 Enterprisenew underground loop feed moraine circuit$290,000 $290,000 EnterpriseLine rebuild/Upgrade Beaver Point circuit$688,000 $688,000 EnterpriseLine rebuild/upgrade Mall Rd circuit$403,000 $403,000 EnterpriseI.T.Vehicle & EquipmentSpecial Projects