HomeMy WebLinkAboutPACKET Town Board 2018-11-13The Mission of the Town of Estes Park is to provide high-quality, reliable services
for the benefit of our citizens, guests, and employees, while being good stewards
of public resources and our natural setting.
The Town of Estes Park will make reasonable accommodations for access to Town services,
programs, and activities and special communication arrangements for persons with disabilities.
Please call (970) 577-4777. TDD available.
BOARD OF TRUSTEES - TOWN OF ESTES PARK
Tuesday, November 13, 2018
7:00 p.m.
PLEDGE OF ALLEGIANCE.
(Any person desiring to participate, please join the Board in the Pledge of Allegiance).
AGENDA APPROVAL.
PUBLIC COMMENT. (Please state your name and address).
TOWN BOARD COMMENTS / LIAISON REPORTS.
TOWN ADMINISTRATOR REPORT.
1. POLICY GOVERNANCE MONITORING REPORT – POLICY 3.3.
Policy 2.3 designates specific reporting requirements for providing information to the
Board. Policy 3.3 Financial Planning and Budgeting quarterly.
CONSENT AGENDA:
1. Bills.
2. Town Board Minutes dated October 23, 2018 and Town Board Study Session Minutes
dated October 23, 2018.
3. Town Board Budget Study Session Minutes dated October 12, 2018 and October 19,
2018.
4. Board of Adjustment Minutes dated October 2, 2018 (acknowledgment only).
5. Special Meeting of the Board of Adjustment Minutes dated October 16, 2018
(acknowledgement only).
6. Family Advisory Board Minutes dated October 4, 2018 (acknowledgement only).
7. Intergovernmental Agreement with CDOT for Brodie Avenue Improvements.
8. Acceptance of Colorado Parks and Wildlife Grant Agreement for Fall River Trail
Construction.
9. Acceptance of Town Administrator Policy Governance Monitoring Report.
10. 2019 Strategic Plan.
LIQUOR ITEMS:
1. TRANSFER OF A HOTEL AND RESTAURANT LIQUOR LICENSE HELD BY
LONGS PEAK INC TO ATSK HOLDINGS LLC dba ANTONIO'S REAL NY PIZZA,
1560 BIG THOMPSON AVENUE, ESTES PARK, CO 80517. Town Clerk Williamson.
Prepared 11-02-2018
*Revised
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NOTE: The Town Board reserves the right to consider other appropriate items not available at the time the agenda was
prepared.
ACTION ITEMS:
1. PUBLIC HEARING – 2019 BUDGET. Director Hudson.
Proposed Budget including Highway Users Trust Fund Revenues.
Continued Public Hearing and Board Action on November 27, 2018.
2. CHANGE ORDERS TO MORAINE AVENUE BRIDGE REPLACEMENT
CONSTRUCTION. Manager Hook.
3. REAL ESTATE SALES CONTRACT WITH YMCA. Superintendent Eshelman and
Director Bergsten.
Purchase land to provide contiguous ownership of the property surrounding the Glacier
Creek Water Treatment Plant.
4. WATER SUPPLY AGREEMENT WITH THE YMCA. Superintendent Eshelman and
Director Bergsten.
To provide temporary emergency water service to the YMCA; contingent upon closing
of the real estate sale with the YMCA.
5. RESOLUTION #24 - 18 FORMATION OF CHILDCARE AND WORKFORCE
HOUSING AD-HOC TASK FORCE. Assistant Town Administrator Machalek.
Ad-hoc task force to evaluate the Town's role in Workforce Housing and Childcare.
ADJOURN.
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TOWN ADMINISTRATOR
Frank Lancaster
Town Administrator
970.577.3705
flancaster@estes.org
MEMORANDUM
DATE: November 13th, 2018
TO: Board of Trustees
FROM: Frank Lancaster, Town Administrator
SUBJECT: INTERNAL MONITORING REPORT - EXECUTIVE LIMITATIONS
(QUARTERLY MONITORING REPORT POLICY 3.3)
Board Policy 2.3 designates specific reporting requirements for me to provide
information to the Board. Policy 3.3, Financial Planning and Budgeting requires
quarterly reporting of compliance in April, July, October and January.
Policy 3.3 states: “With respect for strategic planning for projects, services and activities
with a fiscal impact, the Town Administrator may not jeopardize either the operational or
fiscal integrity of Town government.”
This report constitutes my assurance that, as reasonably interpreted, these conditions
have not occurred and further, that the data submitted below are accurate as of this
date.
________________________
Frank Lancaster
Town Administrator
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3.3.1. The Town Administrator shall not allow budgeting which deviates from
statutory requirements.
Interpretation – I interpret this to mean that our budgeting practices and policies
comply with all State statutory requirements that are applicable to statutory Colorado
towns.
Compliance with the policy will be achieved when:
There are no deviations in our practices and policies in violation of State Statutes
Evidence:
1. The annual independent audit
2. The Comprehensive Annual Financial Report
3. All policies are reviewed for compliance with State Statutes by the Town
Attorney.
4. State Department of Local Government has not issued any non-compliance
notifications to the Town of Estes Park regarding our budgetary obligations under
statute.
Report: I report compliance
3.3.2. The Town Administrator shall not allow budgeting which deviates
materially from Board-stated priorities in its allocation among competing
budgetary needs.
Interpretation – I interpret this to mean that the annual budget, as adopted by the
Board of Trustees, is the officially adopted priorities of the Board. This includes any
budget amendments approved by the Town Board throughout the year and any specific
spending authorizations approved by the Town Board. I interpret “materially deviate” to
mean any change in spending priority that results in diverting resources away from any
Board objective, goal or outcome substantial enough to contribute to not achieving the
objective, goal or outcome. I do not interpret minor deviations resulting from changing
circumstances, community demands and unforeseen circumstances outside of the Town’s
control, as material deviations.
Compliance with the policy will be achieved when:
Budget spending does not materially deviate from the levels approved in the adopted
budget.
Evidence:
1. The adopted budget was prepared based on the Board stated priorities.
2. Any substantial budget changes have been presented to the Board for review and
approval.
3. HTE Budget reports for each department are available on a regular basis or as
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requested.
Report: I report compliance
3.3.3. The Town Administrator shall not allow budgeting which contains
inadequate information to enable credible projection of revenues and
expenses, separation of capital and operational items, cash flow and
subsequent audit trails, and disclosure of planning assumptions.
Interpretation – I interpret this to mean the budget, as recommended by the Town
Administrator, must be based on credible data and the best available information
concerning the local economy and other factors that may impact our revenues and
expenses. In addition, the budget is to be structured to separate capital expenditures
from operational costs. All revenue projects will be conservative and it is more critical not
to overestimate revenues vs underestimating revenues.
Compliance with the policy will be achieved when:
1. Revenue projections are clear and deviations between projected an actual
revenues are within a 5-10%, barring any catastrophic events.
2. Actual revenue are not less than projected.
3. The Budget presented to the Board for adoption is in a format the separates
revenues, expenses and capital expenditures.
4. Any assumptions used in preparing the budget are clearly articulated to the Board
during budget review sessions.
Evidence:
1. Currently our sales tax revenue to date (through July 2018) is 11.55% higher than
in 2017 and 14.16% higher than projected.
2. Current revenue is not less than projected.
3. The current budget and proposed budget are both presented in the format that
separates revenues, expenses and capital.
4. Assumptions leading to the projects were discussed with the Board during budget
review sessions.
Report: I report compliance
3.3.4. The Town Administrator shall not allow budgeting which plans the
expenditure in any fiscal year of more funds than are conservatively
projected to be received in that period, or which are otherwise available.
Interpretation – I interpret this to mean that the proposed budget must be balanced.
This includes expenditures for the year not exceeding the revenues received from all
sources. Exceptions are Board approved use of fund balances, and use of funds that have
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been accumulated over a period of time, with the approval of the Board, with the intent of
saving funds to pay for a specific project or capital expense.
Compliance with the policy will be achieved when:
The proposed budget meets the above criteria, inclusive of any board approved spending
of fund balance or specific reserve funds.
Evidence:
1. The adopted budget demonstrates that I have not allowed budgeting which plans
the expenditure in any fiscal year of more funds than are conservatively projected
to be received in that period, or which are otherwise available.
Report: I report compliance. Because sales tax receipts at the end of the year in 2017
were stronger than expected, we did underestimate the sales tax revenues for the
Community Center Fund and there were insufficient appropriations to cover the total
sales tax revenues in the amount of $8,565 that was transferred to the Community
Center Fund at the end of the year. Finance staff has identified this as an area to watch
and amend with a cushion next month. The “budget” was in compliance, just actuals
came in higher. Since this money is dedicated by the ballot measure to go to the
Community Center Fund and is in the positive on the revenue side, I consider this a non-
material error to the budget, and therefore I am reporting compliance.
3.3.5. The Town Administrator shall not allow budgeting which reduces fund
balances or reserves in any fund to a level below that established by the
Board of Trustees.
Interpretation – I interpret this to mean that I the audited year end unrestricted fund
balance in the General Fund does not drop below 20% unless otherwise authorized by the
Board. If the Board approves and adopts a budget that plans for reducing the fund
balance below the 20% level, I interpret this as being authorized by the Board. (This
interpretation will be modified if the Board adopts a cash reserve minimum policy in the
future. Staff will be bringing options for such a policy forward in the near future for Board
consideration, as directed in the September study session.)
Compliance with the policy will be achieved when:
1. The final CAFR indicates that a General Fund fund balance of 20% or greater, or
as otherwise approved by the Town Board.
2. The proposed budget anticipates an end of year fund balance in the General Fund
of 20% or greater unless otherwise approved by the Town Board.
Evidence:
1. The 2017 CAFR shows a 10.3% fund balance at the end of 2017
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2. The 2018 budget, as amended, anticipates a 21.2% fund balance at the end of 2018
3. The proposed 2019 budget anticipates a 22.6% fund balance at the end of 2019
Report: I am reporting technical non-compliance.
At 12-31-2017, the General Fund had grant receivables estimated at $4,540,000 of
which $3,038,398 is for the Fish Creek project. Because most of this was not actually
collected by Feb 28, 2018, the Town cannot recognize grant revenue for these
receivables for the fiscal year 2017 and cannot include the revenues in the CAFR
resulting in a CAFR reported fund balance of 10%. This is a requirement of GASB
accounting rules. We had fully expected to have this revenue in hand by February
28th. It’s important to note these are reimbursements from FHWA and there is no
question that the reimbursements will be received. It is just a matter of timing when
the reimbursements are received by Larimer County and then forwarded on to the
Town.
Staff first became aware of this on March 2nd when the payment was not received,
On March 5, 2018, the Town received a grant payment from Larimer County of
$2,037,892. If this payment would have been received 5 days earlier, the Town could
have recognized this grant receivable as revenue and the ending 2017 General Fund
fund balance ratio would have been 20%. The non-compliance is due to this one-
week timing difference.
The current projected year end General Fund fund balance as of the date of this
report is 21% and is in compliance with Board policy.
3.3.6. The Town Administrator shall not allow budgeting which Fails to
maintain a Budget Contingency Plan capable of responding to significant
shortfalls within the Town’s budget.
Interpretation – I interpret this to mean that I must prepare the budget, maintain a
fund balance of 20% or more in the general fund, and adequate fund balances in all
enterprise funds, including the required TABOR reserve and the current cash reserves
meet the criteria defined in Board policy 670 - Cash and Investment Reserve and
Contingency
Compliance with the policy will be achieved when:
1. The final CAFR indicates that a General Fund fund balance of 20% or greater.
2. The proposed budget anticipates an end of year fund balance in the General Fund
of 20% or greater.
3. The current cash reserves meet the criteria defined in Board policy 670 - Cash
and Investment Reserve and Contingency
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Evidence:
1. The 2017 CAFR shows a 10.3% fund balance at the end of 2017 as explained
above in 3.3.5.
2. The 2018 budget, as amended, anticipates a 21.2% fund balance at the end of 2018
3. The proposed 2019 budget anticipates a 22.6% fund balance at the end of 2019
4. Current cash and investment reserves are reported to the Board on a monthly
basis, as required by Board policy 670.
Report: I report compliance
3.3.7. The Town Administrator shall not allow budgeting which fails to
provide for an annual audit.
Interpretation – I interpret this to mean that I must ensure that the Town completes
an independent audit annually. Further, that audit report should result in an unqualified
and unmodified opinion from the Board’s auditors.
Compliance with the policy will be achieved when:
The audit is complete and presented to the Town Board.
Evidence:
The 2017 Audit has been completed and the CAFR prepared and submitted to the State
of Colorado with an unqualified and unmodified opinion from the Board’s auditors.
Report: I report compliance
3.3.8. The Town Administrator shall not allow budgeting which fails to
protect, within his or her ability to do so, the integrity of the current or
future bond ratings of the Town.
Interpretation – I interpret this to mean that I cannot take any action that will result
any negative impact on the Town’s bond rating. This includes, maintaining adequate fund
balances as required in 3.3.5 and maintaining adequate bond coverage ratios for all
revenue bonds associated with the Town’s enterprise funds.
Compliance with the policy will be achieved when:
1. I am in compliance with 3.3.5
2. Required bond coverage ratios are met.
Evidence:
1. The final 2017 fund balance was $2,179,032 (fund balance ratio of approximately
10% of 2017 General Fund expenditures) The general fund balance as of the date
of this report is 21% and is in compliance with Board policy. (see explanation in
3.3.5 above)
2. The required Bond coverage ratio for L&P is 125% and for Water is 110%. Our
current coverage for the L&P Bonds exceeds both of these ratios.
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Report: I report partial compliance
3.3.9. The Town Administrator shall not allow budgeting which results in new
positions to staffing levels without specific approval of the Board of Town
Trustees. The Town Administrator may approve positions funded by
grants, which would not impose additional costs to the Town in addition
to the grant funds and any temporary positions for which existing
budgeted funds are allocated.
Interpretation – I interpret this to mean that I cannot allow any new positions or
expansion of any part-time positions to be advertised or filled without prior Board
approval. I may allow the reduction in staffing without Board approval and any positions
or partial positions funded by grants or any temporary positions for which existing
budgeted funds are allocated may be filled without prior approval of the Board.
Compliance with the policy will be achieved when:
No new positions or expansion of positions are approved and hired without approval of
the board, with the exceptions noted above.
Evidence:
1. All positions are indicated in the adopted and proposed budgets and no
unapproved positions are shown.
Report: I report compliance
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Town of Estes Park, Larimer County, Colorado, October 23, 2018
Minutes of a Regular meeting of the Board of Trustees of the Town of Estes
Park, Larimer County, Colorado. Meeting held in the Town Hall in said Town
of Estes Park on the 23rd day of October, 2018.
Present: Todd Jirsa, Mayor
Cody Walker, Mayor Pro Tem
Trustees Carlie Bangs
Marie Cenac
Patrick Martchink
Ron Norris
Ken Zornes
Also Present: Greg White, Town Attorney
Frank Lancaster, Town Administrator
Travis Machalek, Assistant Town Administrator
Bunny Victoria Beers, Recording Secretary
Absent: None
Mayor Jirsa called the regular meeting to order at 7:00 p.m. and all desiring to do so,
recited the Pledge of Allegiance.
AGENDA APPROVAL.
It was moved and seconded (Walker/Zornes) to approve the agenda with the
addition of Action Item 2 to amend the Town Administrator’s 2019 proposed
budget regarding business license fees, and it passed unanimously.
PUBLIC COMMENTS.
Mayor Jirsa recognized the passing of Robert “Bob” Howell a member of the Estes Park
community who provided services to the town and surrounding area for over 49 years.
Alice Reuman/League of Women Voters President spoke on behalf of the League in
support of Larimer County ballot issue 1A, and Amendments 73, X and Y.
TOWN BOARD COMMENTS
Trustee Bangs expressed support for Amendment 73 stating the benefits it would
provide to schools and the children in the community. She referenced discussion held
during the Transportation Advisory Board meeting regarding shuttle services which
would be discussed at a future study session. She added staff continues to receive
feedback from the public on the wayfinding project.
Trustee Norris stated Trustee Bangs would attend the Family Advisory Board meeting
being held on November 3, 2018 in the Town Hall Board room. He stated the Alarado
Business Park Development Plan at Big Thompson Avenue and Steamer Drive was
approved by the Planning Commission which provides employee housing. He also
voiced his support for Amendment 73 and encouraged the public to vote in the
upcoming election. He added the Comprehensive Plan Task Force continues to work on
recommendations for the plan and an RFP to be presented to the Board prior to the end
of 2018.
Trustee Zornes stated Larimer County Wasteshed has researched the potential of
outsourcing waste to private contractors or landfills. Findings determined Larimer
County would own and operate the landfills and continues to develop the Solid Waste
Infrastructure Master Plan.
TOWN ADMINISTRATOR REPORT. DRAFT11
Board of Trustees – October 23, 2018 – Page 2
CONSENT AGENDA:
1. Bills.
2. Town Board Minutes dated October 9, 2018 and Town Board Study Session
Minutes dated October 9, 2018.
3. Estes Valley Planning Commission Minutes dated September 18, 2018 and
Estes Valley Planning Commission Study Session Minutes dated September 18,
2018 (acknowledgment only).
4. Parks Advisory Board Minutes dated September 20, 2018 (acknowledgment
only).
5. Transportation Advisory Board Minutes dated September 19, 2018
(acknowledgment only).
6. Revised Board Policy 101, Board Assignments.
7. Revised Board Policy 102, Town Committees.
8. Resolution #23-18 Continuance of Board Audit Committee.
9. Acceptance of CDOT Grant Agreement for a Battery-Electric Trolley.
10. Letter of Support for the 2019 Colorado Safe Routes to School Grant Application.
11. Resolution #22-8 Support of Grant Application with GOCO for a Big Thompson
River Picnic Shelter.
12. Appointments to the Estes Valley Public Library District Board of Trustees.
Liz Zornes for a 4-year term beginning January 1, 2019 and expiring on
December 1, 2022.
Kay Weston to complete the term of Kaye Orten beginning January 1, 2019
and expiring December 31, 2019.
It was moved and seconded (Walker/Cenac) to approve the Consent Agenda,
and it passed with Trustee Zornes abstaining.
PLANNING COMMISSION ITEMS: Items reviewed by Planning Commission or staff
for Town Board Final Action.
1. ACTION ITEMS:
A. ORDINANCE #14-18 AMENDMENT TO THE ESTES VALLEY
DEVELOPMENT CODE (EVDC) TO ADD "SIGHTSEEING/TOUR VEHICLE
FACILITY" AS A SPECIAL REVIEW USE IN CERTAIN ZONING
DISTRICTS. Mayor Jirsa opened the public hearing and Planner Woeber
presented Ordinance 14-18 to amend the EVDC to clearly define the use of
sightseeing, tour, and wedding charters in the Estes Valley. The amendment
would allow for a S2 special review process in the A (Accommodations), CD
(Downtown Commercial) and CO (Outlying Commercial) zoning districts. At
the October 9, 2018 meeting staff was instructed by the Board to revise the
definition of “Sightseeing/Tour Vehicle Facility” to read “The facility shall
include on-site ticket sales and customer parking. The facility may or may not
involve on-site storage of the sighsetting/tour vehicles.” Planner Woeber
stated Larimer County Commissioners approved the amendment on October
15, 2018 including the changes requested by the Board.
Trustee Martchink requested clarification on the requirement in the
Development Code for businesses to provide parking in the Commercial
Downtown zoning district with limited or no available space for designated
parking spaces. Staff responded downtown business customers must rely on
the availability of public parking.
Mayor Jirsa closed the public meeting and Attorney White read the
ordinance into the public record. It was moved and seconded
(Walker/Norris) to approve the Estes Valley Development CodeDRAFT
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Board of Trustees – October 23, 2018 – Page 3
amendment stated in Ordinance 14-18, including findings as identified
in the Ordinance, and it passed unanimously.
B. SPECIAL REVIEW, “SIGHTSEEING/TOUR VEHICLE FACILITY,” 1340
BIG THOMPSON AVENUE, ESTES PARK TROLLEYS/APPLICANT. The
applicant at 1340 Big Thompson Avenue requested approval for a
Sightseeing/Tour Vehicle facility at the corner of Big Thompson Avenue and
Lakefront Street. The applicant has been operating at at the site through a
temporary use permit. Planner Woeber stated conditions of approval would
be limiting the number of allowed vehicles, customer parking and employees
at the site. He added most transactions are established online. He read the
13 standards from the Development Code which the applicant must address
along with stipulations received by CDOT. The applicant stated their
willingness to meet the standards set forth and were available for questions.
John Meissner/Town Citizen spoke against the location of the special review
application at 1340 Big Thompson Avenue.
It was moved and seconded (Walker/Cenac) to approve the Special
Review application for the Sightseeing/Tour Vehicle Facility at 1340 Big
Thompson Avenue with the finding and conditions of approval
recommended by the Planning Commission and staff including any
stipulations received from CDOT, and it passed unanimously.
ACTION ITEMS:
1. INTERGOVERNMENTAL AGREEMENT (IGA) WITH UPPER THOMPSON
SANITATION DISTRICT FOR WATER MAIN EXTENSION. Director Bergsten
presented an IGA with Upper Thompson Sanitation District for a water main
extension at U.S. Highway 36 and Mall Road. He stated the extension has been
a capital project in the Strategic Plan. It was moved and seconded
(Norris/Bangs) to approve the Intergovernmental Agreement with Upper
Thompson Sanitation District for a Water Main extension at U.S. Highway
36 and Mall Road, and it passed unanimously.
2. AMENDMENT OF THE TOWN ADMINISTRATOR’S 2019 PROPOSED
BUDGET – BUSINESS LICENSE FEES. At the regular study session on
October 23, 2018, the Mayor requested the addition of Action Item 2 proposing a
33% reduction to the 2019 business license fee decreasing the budget by
$24,000. No further discussion took place. It was moved and seconded
(Walker/Cenac) to amend the Town Administrator’s 2019 proposed budget
to reduce business license fees by a third excluding bed and breakfast and
vacation home registrations, and it passed unanimously.
REQUEST TO ENTER EXECUTIVE SESSION:
It was moved and seconded (Zornes/Norris) to enter an Executive Session for a
conference with the Town Attorney for the purposes of receiving legal advice on
specific legal questions regarding the Estes Valley Comprehensive Plan per
Section 24-6-402(4)(b), C.R.S., and it passed unanimously.
Whereupon Mayor Jirsa adjourned the meeting at 7:38 p.m.
The Board entered Executive Session at 7:42 p.m. and concluded at 8:02 p.m.
Todd Jirsa, Mayor
Bunny Victoria Beers, Recording Secretary DRAFT13
Town of Estes Park, Larimer County, Colorado October 23, 2018
Minutes of a Study Session meeting of the TOWN BOARD of the Town of
Estes Park, Larimer County, Colorado. Meeting held at Town Hall in the
Board Room in said Town of Estes Park on the 23rd day of October, 2018.
Board: Mayor Jirsa, Mayor Pro Tem Walker, and Trustees Bangs,
Cenac, Martchink, Norris and Zornes
Attending: All
Also Attending: , Assistant Town
Administrator Machalek, Town Attorney White, and
Recording Secretary Disney
Absent: None
Mayor Jirsa called the meeting to order at 5:00 p.m.
STORMWATER MANAGEMENT PROJECT UPDATE. Director Muhonen and Manager
Hook presented an update on the Stormwater Management Project. They provided a
summary of the Stormwater Master Plan and stated the impervious surface area
measurements have been completed for parcels within the Estes Valley Development
Code boundaries. The measurements have raised questions concerning the utility fees
and how-to assess them. Staff has also encountered challenges with correctly assigning
land use classification to parcels to present fee statistics for individual zoning districts.
Staff sought direction on the criteria used to base utility fees, scope of the project, and a
sales tax initiative opposed to a utility fee. Staff proposed returning to the Town Board
with estimated fees once issues could be reconciled and following public outreach.
Trustees discussed the Larimer County Board of County Commissioners response,
public input already received, placing a cap on the amount of the utility fee, how to
presenting the fee structure to the public, reevaluating the scope of the project, and the
Estes Valley Stormwater Utility Questionnaire. It was determined an update would be
provided to the Board following the public survey.
2019 STRATEGIC PLAN REVIEW. Town Administrator Lancaster presented the 2019
Strategic Plan and requested the Board provide input. The final plan would be
presented to the Town Board for final approval with the budget adoption. The Town
Board recommended no changes be made and the Strategic Plan be presented for
approval at the regular meeting on November 13, 2018.
FORMATION OF AD HOC CHILDCARE & HOUSING TASKFORCE. Assistant Town
Administrator Machalek presented a draft resolution produced by himself and Trustees
Bangs and Norris to form an Ad Hoc Taskforce to address childcare and housing in the
Town. It was determined to the resolution would be presented for approval at the
regular meeting on November 13, 2018.
TRUSTEE & ADMINISTRATOR COMMENTS & QUESTIONS. Mayor Jirsa met with
Trustee Zornes and Town Administrator Lancaster and discussed the proposed
decrease to business licensing fees for the 2019 budget. A compromise was suggested
of a 33% decrease to the fee, instead of 25% proposed for the 2019 budget. This would
decrease the 2019 budget by $24,000. It was determined a motion would be made
during the regular meeting to add the budget amendment to the regular agenda.
Trustee Norris mentioned a discussion occurred during the Estes Valley Planning
Commission Study Session on October 16, 2018 regarding the importance of clearer DRAFT14
Town Board Study Session – October 23, 2018 – Page 2
findings with the Commission’s decision making on major projects. The Chair and Vice
Chair understand the importance and appreciated the comments from the Board.
FUTURE STUDY SESSION AGENDA ITEMS. Town Administrator Lancaster stated
John Cullen would like to present on the Film Center Plans in November. It was
determined to add the presentation to a Study Session in November. Trustee Bangs
inquired when the next EPIC update would be, given the deadline determined in the
Memorandum of Understanding (MOU) entered into on June 18, 2018 and the Stanly
Park Master Plan. Town Administrator Lancaster would review the MOU and contact
EPIC to schedule an update.
There being no further business, Mayor Jirsa adjourned the meeting at 6:01 p.m.
Kimberly Disney, Recording Secretary DRAFT15
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Town of Estes Park, Larimer County, Colorado, October 12, 2018
Minutes of a Regular meeting of the TOWN BOARD BUDGET STUDY
SESSION of the Town of Estes Park, Larimer County, Colorado. Meeting
held at Town Hall in said Town of Estes Park on the 12th day of October,
2018.
Board: Mayor Jirsa, Trustees Bangs, Cenac, Martchink, Norris,
Walker and Zornes
Attending: All
Also Attending: Town Administrator Lancaster, Assistant Town Administrator
Machalek, Finance Director Hudson, Chief Kufeld, Directors
Bergsten, Hinkle, Hunt and Muhonen, Managers Fraundorf
and McEachern and Director/Town Clerk Williamson
Absent: None
Mayor Jirsa called the meeting to order at 8:30 a.m.
2018 BUDGET PRESENTATION
Finance Director Hudson reviewed the budget process for 2018 and the adoption
process. The Town Board has adopted a 20% fund balance for the General Fund which
drove the development of the 2019 budget. Each department developed the proposed
2019 budget with a base budget and submitted service proposals for new or changing
staffing, programming, projects, etc. The leadership team reviewed all service
proposals submitted from each department and ranked and reviewed each with a town-
wide budget perspective. Town Administrator Lancaster reviewed the jointly developed
recommendations and has presented the Board with a final draft budget for the Board’s
consideration. A number of service proposals were not funded due to limited resources.
Sales tax continues to be projected at 3% for the remainder of 2018 and the 2019 draft
budget contains a 5% growth rate projection. The 2019 budget includes a 3% merit
pool, no significant accounting changes, major projects have been budgeted in total,
remaining budget balance for incomplete capital projects and select operating projects
have been rolled over with an earlier budget amendment, and contains funds for the Fall
River Trail grant of $400,000.
EMPLOYEE COMPENSATION & BENEFITS
Eric Marburger and Laurie Graves/EMS Consulting Services were hired to complete the
market salary survey for 2019. After review of the market adjustments for the six
market pay families, staff recommended the following adjustments: Admin – 3.2%, T&P
– 2.5%, PS – 2.8%, LTSC – 1.8%, MGMT – 1.7%, and Lineworker 2.9%. Pay ranges
would be adjusted and employees would see an increase to their pay based on the pay
family during the first full paycheck in 2019. In addition, a 3% merit pool has been
included for 2019.
The Insurance Committee meet with the Town’s benefit broker Hays Companies to
review the Town’s benefit package and concluded no significant changes would be
proposed. The proposed budget includes a 5% increase to the medical coverage and
4% increase for dental. All other benefits remain the same for 2019 with no increases in
cost to the Town or the employees. Staff would continue to review the medical premium
increase and determine a final cost for 2019 once the quote from the reinsurance
company has been received. The Town has experienced a couple of low claim years
and has a healthy medical fund reserve. It is highly anticipated the Town may
implement the current premiums with no cost increase in 2019.
INTERNAL SERVICES FUNDS
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Town Board Budget Study Session – October 12, 2018– Page 2
FLEET MAINTENANCE
Manager McEachern reviewed the scope of the division led by a Master ASE certified
fleet supervisor to maintain and repair all Town-owned equipment and Estes Valley Fire
District vehicles and equipment. Staff also assists with specifying and purchasing all
new vehicles and equipment. The 2019 proposals include funds to redesign the current
Water shop for the relocation of Fleet services, purchase of a new tire balancer, and the
purchase of a vehicle diagnostic scanner. Revenues include charges for service to all
departments with vehicles and equipment. Expenses, personnel costs, and operations
and maintenance increase slightly in 2019. No capital purchases in 2019.
VEHICLE REPLACEMENT
The fund accumulates reserves for the systematic replacement of vehicles and
equipment. The fund contains 122 units varying replacement costs and depreciation
tables between 6 – 20 years. 2018 was the first year since the 2013 flood in which the
fund has been fully funded. A service proposal was included for a new police vehicle at
a cost of $64,000. The fund would replace 7 units in 2019.
RISK MANAGEMENT
Assistant Town Administrator presented the new internal services fund to accumulate
funds to pay for property and liability coverages, including building a reserve to cover
unanticipated claims and deductibles. The proposed budget contains the property and
liability premiums from CIRSA and $15,000 for small claims and deductibles at a cost of
$273,947.
INFORMATION SYSTEMS TECHNOLOGY
Manager Fraundorf stated the IT fund allocates costs to each department based on the
number of computers and other devices. The 2019 budget includes an additional IT
Support Specialist I, which would allow the current staff time to address the ongoing and
growing security issues. The overall cost of the department increases with the addition
of the new staff to $838,198, however, O&M remains flat. IT capital expenses would
include the purchase of a Finance server and 2 general purpose servers.
LIGHT AND POWER
Director Bergsten outlined the 2019 budget revenues of $17.2 million are less than the
proposed expenses of $17.9 million due to expenditures for large projects to be
completed in 2019. The projects ensure the system maintains power quality, reliability,
environmental stewardship, and cost consciousness. The 2019 service proposals
include a reel trailer, vacuum trailer, side-by-side ATV, smart fuses (trip savers and
intelliruptors), automated meter reading improvements, Skinner Road line rebuild, and
Ski Road line rebuild. Revenues and expenses are budgeted to decrease in 2019 from
the 2018 revised budget. The bond payment for the Marys Lake Substation and various
distribution improvements have been budgeted at $450,213 and $1.772 million to the
General fund.
WATER
The Water fund would experience the same situation as Light and Power in 2019 with
revenues less than the proposed $8.3 million in expenses to address infrastructure
improvements to the system. Service proposals included in the proposed budget were
the remodeling of the Brook Drive buildings in order to relocate the Water shop, replace
laboratory data management software systems and selected lab equipment, SCADA
VHF repeater and radios, new water service truck, excavator trailer, valve exercising
trailer, Big Horn Drive and Aspen Avenue water main replacements and Phase III of the
water main replacement in the Reclamation area, parking garage line connection, and
Spruce Drive water main replacement. O&M remains flat for 2019 and includes
enhancements to cross connection control program and valve exercising program. The
Water division has budgeted $3.3 million in capital to address improvements to the
system as outlined in the service proposals, preliminary Loop project work, and Glacier
Plant intake structural design. Director Bergsten stated in order to ensure reliable
service the Town needs to have a redundant water service through remodeling of the
Glacier Water Treatment Plant at an estimated cost of $33 million.
18
Town Board Budget Study Session – October 12, 2018– Page 3
GENERAL FUND. Each fund was reviewed and requests for additional information was
noted:
Executive: A service proposal for an employee engagement survey was proposed and
not funded. Personnel expenses remain flat and O&M expenses increase in 2019 with
half the cost of SDIC training and the other half covered by the individual departments.
Legislative: A proposed service proposal would create a new fee waiver subsidy pool
for the Board to use when developers request fee waivers for development costs.
Overall expenses for the fund increase with an increase in benefit costs and IT costs.
Judicial: No service proposals were requested for 2019. The newly appointed
Municipal Judge Thrower reviewed and updated the municipal fine schedule. Municipal
court fines have been allocated as revenue for the first time in 2019 and estimated at
$5,000. Expenses increase with the addition of a prosecutor in 2018. Personnel costs
decrease with the judge, assistant judge and prosecutor moving to contract services
which increases O&M.
Administrative Services: A service proposal to reduce the business license fees by
50% was modified to 25% and included in the proposed budget, decreasing revenues
by approximately $73,400. The overall expenses decrease in 2019 with the completion
of and implementation of Laserfiche.
Employee Benefits: Staff continues to address the Town’s benefit package to ensure
the highest quality benefits are provided in consideration of the Town’s budget. In 2019,
services proposals were funded to include an increase to the home ownership program
by $5,000 for each participant and to create a new childcare assistance program to
provide matching funds. The home ownership program was developed in 2005 as a 5-
year program to help fund down payments. The initial funding provided the employee
with up to $15,000 after the 5-years with the employee setting aside $95 per payroll.
The Town has since seen a significant increase in the cost of housing, therefore, staff
recommended an increase in funding to $20,000. A sub-group of staff met to discuss
childcare and how the Town struggles to maintain working families due to the lack and
cost of childcare. The childcare assistance program addresses the cost by providing
matching funds to an employee’s dependent care account, i.e. a dollar for dollar match
up to the $5,000 federal limit. A third service proposal was not funded which would
have provided each employee with a membership to the Community Center as a
wellness benefit.
Mayor Jirsa called a break at 10:00 a.m. and reconvened the meeting at 10:05 a.m.
COMMUNITY DEVELOPMENT
Planning: Service proposals for the 2019 budget included funding a new
Comprehensive Plan to be completed in the next 2 years, and a new Planning
Technician. Staff had further proposed the addition of a Planner I which was not
included in the budget. Revenues in 2019 increase with additional funding from Larimer
County to fund half of the Comprehensive Plan cost. O&M expenses and Personnel
costs increase with the addition of contract services for the Comprehensive Plan and
contract services for development review assistance.
Building Safety: The 2019 budget reflects little change as the Town and Larimer
County continue to discuss merging the building divisions. The division has operated
the second half of the year with 50% of the staff in anticipation of the merge; however,
the County has required additional information not available by the Town’s current
software. This has delayed the potential merger. The Town has therefore concluded
the need to fill the Chief Building Official and Building Permit Technician positions. The
Town and the County would continue further examination of combining the divisions to
provide high level customer service. No service proposals were considered for 2019.
COMMUNITY SERVICES
Visitor Services: Manager Salerno stated the Town has seen a significant increase in
visitation from 250,000 in 2006 to over 400,000 in 2018 to date. The Town manages
19
Town Board Budget Study Session – October 12, 2018– Page 4
the facility with 5.74 FTEs and 60 volunteers. In order to address the growing visitation
staff submitted a service proposal to restore a full-time position and to add one part-time
seasonal staff. Additional services proposals included in the 2019 budget were to
replace the main doors and replace the current call center workstations. Revenues are
projected to increase in 2019 with the sale of Estes Park logo items.
Events: The division has budgeted expenses at $2.3 million and revenues of $728,650
which are approximately at 2018 levels. The division proposed the conversion of 2 part-
time workers to a full-time Events Maintenance Worker in 2019. Several service
proposals were requested and not funded for 2019, including paving, outdoor lighting
and signage at the Events complex, and additional seasonal staff. Revenues remain
flat for 2019. Overall expenses in 2019 decrease with no expected capital.
POLICE
Chief Kufeld reviewed the departments scope of services which cover activities in
patrol, communications, and community services. The department requested service
proposals to add an additional Police Officer as outlined in the 2018 staffing
assessment, a patrol car for the new officer, and the addition of Police psychologist
services. Service proposals requested and not funded included a second Police officer
and patrol car. He stated the revenues decrease in 2019 partly due to the elimination of
providing fingerprinting services to the community. The state has mandated all
fingerprinting be completed electronically by a third party as of October 2018. Parking
ticket revenues have been moved to Public Works for 2019 with the creation of the new
Parking and Transit division. In 2019, the department would make the final debt
payment for the dispatch consoles. Chief Kufeld stated the Police department’s
personnel costs at 80% of the budget run below the average of 85%. Ballot 1A funds
for emergency response would be used for the Heron property lease, stream gauge
operation maintenance, to complete the command van, purchase mobile APZ 6500
antenna, supply employee safety equipment (PPE), comprehensive first aid kits for field
use, satellite phone service, AM radio media, and digital trunk radio communications
upgrade.
MISCELLANEOUS
Mayor Jirsa stated additional information on the justification for new employees would
be needed to provide the Board with details on how to evaluate the need based on
overtime costs, work not being completed, safety, etc. The Board does not have the
information needed to assess within and against the needs of other departments. He
further commented the Board should keep in mind service proposals such as the
Comprehensive Plan, subsidy pool and reduction in business license fees to ensure
priorities are being addressed through the budget process. The Board should review
the use of the newly acquired Brook Drive property for other Town uses to address
long-term needs for the community.
Trustee Norris questioned the criteria staff used to create the list of service proposals
included in the budget and the criteria used to determine the addition of staff. Trustee
Martchink commented whether or not a transfer of funds would be required to Water if
the property was to be used for other Town functions. He further questioned the
maximum use of the site.
The next Budget Study Session is scheduled October 19, 2018 8:30 a.m. – 12:00 p.m.
There being no further business, Mayor Jirsa adjourned the meeting at 11:23 p.m.
Jackie Williamson, Town Clerk
20
Town of Estes Park, Larimer County, Colorado, October 19, 2018
Minutes of a Regular meeting of the TOWN BOARD BUDGET STUDY
SESSION of the Town of Estes Park, Larimer County, Colorado. Meeting
held at Town Hall in said Town of Estes Park on the 19th day of October,
2018.
Board: Mayor Jirsa, Trustees Bangs, Cenac, Martchink, Norris,
Walker and Zornes
Attending: All
Also Attending: Town Administrator Lancaster, Assistant Town Administrator
Machalek, Directors Fortini, Hudson and Muhonen,
Managers Hook, Landkamer, McEachern, and Wells,
Supervisor Berg and Director/Town Clerk Williamson
Absent: None
Mayor Jirsa called the meeting to order at 8:30 a.m.
CULTURAL SERVICES
Assistant Town Administrator Machalek presented the 2019 funding for outside entities
including base funding and community initiative funding. Event sponsorships,
intergovernmental transfers, and food tax refund are included in the fund for a total
projected expense of $1.145 million in 2019. The base funding remains consistent for
the entities with the exception of the Estes Valley Watershed Coalition. The Estes Park
Housing Authority continues to decrease their reliance on the Town for funding. Staff
recommended $224,336 in base funding. Intergovernmental support increases for the
Fire District with 7% of the Town’s sales tax remitted to the entity, excluding the 1A
sales tax.
Entity 2018 Funded 2019 Funded 2019 Recommendation
Crossroads Ministry of EP $20,000 $30,400 $30,400
EP Economic Development Corp $51,500 $60,000 $51,500
EP Housing Authority $32,000 $26,000 $26,000
EP Nonprofit Resource Center $5,000 $10,000 $7,000
Estes Valley Crisis Advocates $15,000 $15,000 $15,000
Estes Valley Investment in Childhood Success $25,000 $30,000 $27,000
Estes Valley Watershed Coalition $8,600 $32,500 $15,000
Saud Family Health Centers $20,000 $20,000 $20,000
Via Mobility Services $31,800 $32,436 $32,436
TOTAL $206,250 $215,000 $224,336
Nancy Almond/EVICS Director requested additional funding for the initial startup costs
of a Family Resource Center. The core mission of EVICS would continue to address
early child development; however, the new services would expand to support families.
EVICS has requested funding from other organizations within Town to support the new
center at a cost of $20,000. After one year of membership with the statewide Family
Resource Association, EVICS can apply for grant funding to offset costs moving
forward. The funds are needed to provide assistance with the increase cost of the new
facility in 2019.
Assistant Town Administrator Machalek stated the staff allocated $20,000 to the
community initiative funding in 2019 and allocated $17,900 leaving a balance of $2,100.
He requested direction from the Board on using the remainder of the funds for the one-
time startup costs for the Family Resource Center proposed by EVICS. The Board
consensus was to provide the additional funds to EVICS. DRAFT21
Town Board Budget Study Session – October 19, 2018 – Page 2
Entity Program 2018 Funded 2019 Request 2019 Recommended
Boys and Girls Clubs of Larimer County Estes Park Summer Program ‐$ 10,000$ 5,125$
Estes Arts District Friends of Folk Festival & Dick Orleans Memorial Scholarship ‐$ 1,000$ 375$
Estes Early Childhood Education, Inc. Startup Costs for Estes ECE, Inc a 501(c)(3)‐$ 3,855$ 1,975$
Estes Land Stewardship Association Monitored Weed Drop‐offs and Weed Roundup ‐$ 1,000$ 500$
Estes Park Learning Place Need‐Based Scholarship for All Ages 1,576$ 5,000$ 3,400$
Estes Valley Library Friends and Foundation 2019 Summer Used Book Sale ‐$ 5,250$ 875$
Habitat for Humanity of the Estes Valley Affordable Housing Initiative 2,600$ 5,000$ 3,400$
KREV Processor Acquisition ‐$ 2,000$ ‐$
Partners Mentoring Youth Mentoring Programs 1,700$ 5,000$ 2,250$
Total 5,876$ 38,105$ 17,900$
MUSEUM
Director Fortini reviewed the budget which included a service proposal to fund $5,000
for security and fire alarms with a $1,200 annual ongoing maintenance cost, and the
addition of a grant funded Collection Deaccession Assistant for 15 months which would
start in the fall of 2019 and carryover to 2020. Service proposals not funded in 2019
included a Media Specialist, Assistant/Volunteer Coordinator and the re-roofing of the
Cobb-MacDonald cabin.
PUBLIC WORKS
Facilities: Manager Landkamer presented the 2019 budget which contained a number
of service proposals, including re-roofing of the Police department portion of the
municipal building, parking structure maintenance, parking structure cyclical
maintenance reserve fund, and Moraine restroom remodel Phase I. Other items
considered by staff but not included in the budget were a Town-wide facility space
needs study, Board room AV/electrical upgrade, Town Hall air conditioner replacement
Phase I, security camera Phase III for the Event complex, and expansion of the
greenhouse.
Board discussion followed with Mayor Jirsa questioning how staff decides what projects
are a priority and whether or not a list of items has been developed to determine the
highest need. He stated concern with the Town’s reactive maintenance approach and
the continued deferred maintenance to Town assets. The Board discussed the need to
understand the maintenance needs both deferred and preventative to ensure proper
funds are allocated in the future. Manager Landkamer stated staff continues to develop
a list through a maintenance management software. It was determined further
discussion would be needed on the proper annual budget for facilities maintenance and
how it fits into the Town’s strategic plan.
Parks: Supervisor Berg presented the division budget which included service proposals
for America in Bloom and increase in mulching materials. A parking garage picnic
shelter was not funded in 2019. Revenues for the division are Mrs. Walsh’s Garden
Trust funds to be used to maintain the garden annually. The expenses remain flat and
no capital has been proposed in 2019.
Conservation Trust: The fund contains the Town’s share of the state lottery proceeds
which are restricted to acquiring, constructing, and maintaining park and open space
facilities. The fund has been managed by the Parks division throughout the years. For
2019, staff would complete noxious weed removal and tree purchases for Arbor Day
celebration.
Streets: The division submitted a service proposal not included in the 2019 budget to
add downtown sidewalk maintenance and snow removal at a cost of approximately
$134,000. Revenues decrease and include funds from the Highway User Trust Fund,
Larimer County Road and Bridge, motor vehicle registration, and right-of-way work.
Overall expenses decrease in 2019 and do not include any capital projects. Discussion
was heard on the liability issues related to the Town assuming responsibility for the
removal of snow on downtown sidewalks. Providing the level of services would be
consistent with the vision of Estes Park as a premier mountain resort. Mayor Jirsa DRAFT22
Town Board Budget Study Session – October 19, 2018 – Page 3
recommended the issue be addressed in the 2020 strategic plan. Trustee Norris
requested staff review the policies and procedures from other mountain communities.
Engineering: Manager Hook presented the 2019 budget which included a service
proposal of $40,000 in consulting support due to a lack of in-house expertise or to
address workload. Not included was the reallocation of a portion of the Pavement
Manager salary. Overall expenses decrease in 2019 with a decrease in O&M and a
reallocation of personnel costs to other divisions in Public Works.
1A Streets Fund: The revenues for the fund have been estimated at $1.848 million for
2019 and expenses are budgeted at approximately $2.4 million. The budget includes
funding service proposals for street overlay and patching, chip seal and crack seal,
Cleave Street design, rehabilitation of Fourth Street, parking lot rehabilitation, Brodie
Avenue and trail improvements through the Safe Routes to School grant funding, and
the annual 30-day material crusher project.
1A Trail Fund: The revenues are estimated at $384,079 and expenses of $675,073.
The staff requested service proposals including 50% funding for a Grant Specialist
position, Fall River Trail Fund Phase III and Brodie Avenue road and trail improvements.
Open Space: The fund contains revenues of $1.167 million in 2019 from the Larimer
County voter approved one-quarter of one percent sales tax increase to be used for
trails and open space purchases. In 2019, $1.212 million in expenses have been
allocated for the funding of 50% of the Grant Specialist position, completion of Phase III
for the Fall River Trail, parks irrigation system base line controllers, and Phase I of the
park irrigation system replacement on the Riverwalk. Revenues include $800,000 in
grant funding for the Fall River Trail.
Mayor Jirsa called a 10-minute break at 10:00 a.m. and reconvened the meeting at
10:10 a.m.
Transit: Manager Wells stated the 2019 service proposal included in the budget would
fund electronic trolley charging stations. Several service proposals were requested and
not funded, including extended transit service to 117 days, reestablish service hours,
reestablishing the green route, an electronic trolley barn and a second electric trolley.
Revenues for 2019 would include sponsorships and grant funds. Overall expenses
decrease because of the grant funds received in 2018 for a new trolley. The fund
includes 50% of the new Parking and Transit Manager salary in 2019 as well as 100%
of the seasonal enforcement staff. Trustee Bangs stated the Transportation Advisory
Board has discussed the possibility of adding year-round service to the community and
the cost associated with the additional service.
Parking: The new fund would address the implementation and ongoing expenses for
the Downtown Parking Management Plan approved by the Board in 2018. The fund
includes 50% of the personnel costs for the Parking and Transit Manager. 2018 funds
for parking structure counters, license plate recognition technology, real-time space
availability detection Phase I, and communication integration with DMS would be rolled
over to 2019. Revenues for parking tickets would be moved from the Police department
to this fund in 2019.
FINANCE
The department’s revenues and expenses remain flat in 2019. No service proposals
were submitted.
COMMUNITY CENTER FUND
The funds from the 1A sales tax revenues are collected in the fund and remitted to the
EVRPD on a monthly basis for the funding of the Community Center financing.
COMMUNITY REINVESTMENT DRAFT23
Town Board Budget Study Session – October 19, 2018 – Page 4
The fund provides funding for specific capital projects utilizing General fund, grants and
Tabor excess when applicable. The fund includes a service proposal for downtown
wayfinding. Service proposals for intersection improvements for US 36/Community
Drive and a multi-modal transportation master plan were not funded in 2019. The
General fund would transfer $989,163 to the Community Reinvestment fund. Expenses
included the debt service payments for the parking garage and the Event Center. O&M
remains flat with the only costs associated with the landfill monitoring.
Director Muhonen reviewed the Hwy 36 and Community Drive intersection
improvements stating once the costs approached $800,000 staff decided to look into a
roundabout at the location. In order to place a roundabout at this location it would
require moving it north onto the fairgrounds property. The roundabout has been added
to the ongoing Fairgrounds Master Plan to be completed in 2018.
SERVICE PROPOSAL CHANGES
Administrator Lancaster reviewed the service proposal process stating the Town
departments started with the development of base operating budgets. Any changes to
operations, projects, or personnel required a service proposal change form to be
completed. The process allows change to operations to not be lost in operational
details, allows a separate evaluation of changes, allows prioritization of changes for
allocations of limited resources, and improves transparency and accountability over the
budget process. The requests are then reviewed by Fleet, IT, HR and Facilities for
relevant considerations. All service proposals must relate to a specific objectives, goals
and outcome areas of the Board’s strategic plan. Leadership ranks proposals which are
then reviewed and revised by the Town Administrator taking into consideration of one-
time expenditures versus ongoing obligations such as personnel costs. The overall
impact on the Town and the community are also considered.
The General fund proposed budget contains 23 service proposals including significant
items such as a 3% merit pool, a sworn Police Officer, Police psychological services, IT
Support Specialist, Comprehensive Plan rewrite, Planning Technician, Childcare
Assistance program, a number of facilities items included to address asset protection.
The fund did not include 25 service proposals such as an increase to the General fund
balance from 20% to 25%. Staff proposed as sales tax increases the excess revenue
would be set aside until the General fund reaches a 25% fund balance. The proposed
budget does not include additional sales tax revenues anticipated to be collected by
online retailers starting in December.
Administrator Lancaster stated concern with needed upgrades to the AV equipment in
the Board room which was not included in the 2019 proposed budget. He suggested
the Board consider funding for the upgrades if sales tax comes in higher than budgeted.
The reduction in business license fees was proposed at 50%. Administration
recommended a 25% reduction to allow additional time for the Town to absorb the
reduction in revenue.
CAPITAL IMPROVEMENT PLAN (CIP)
Assistant Town Administrator Machalek reviewed the 2019-2022 CIP which includes a
list of projects over $50,000 and includes a 3% inflation rate each year for items
projected in future years. He stated the document would be updated to reflect the
changes in the service proposals included in the proposed 2019 budget. The CIP
developed contains $309.6 million in projects for the next 5 years and beyond. Projects
included in the CIP for 2019 are the Brodie Avenue road and trail improvements, Fall
River Trail, STIP, crack seal, overlays, parking lot improvements, utilities and other
small projects. The CIP for the next 5 years includes projects for the parking services,
other non-utility funds, new stormwater utility fund, and L&P and Water utility funds.
BUDGET SUMMARY DRAFT24
Town Board Budget Study Session – October 19, 2018 – Page 5
Director Hudson provided a 2019 budget summary stating the ending fund balance has
been budgeted at 23% by the end of the year and sales tax growth projected at 5%. He
stated several 2018 projects are expected to rollover such as the Downtown Estes Park
Loop project, Community Drive intersection, and electric trolley project. The General
fund budget has been developed to include a Police Officer, Planning Technician,
Events Maintenance Worker, a part-time Visitor Information Assistant, and a temporary
Collections Deaccession Assistant. The budget also includes the addition of a Grant
Specialist, Meter Maintenance Worker and an IT Support Specialist.
Board discussion was heard and summarized: questioned if the housing and childcare
assistance programs have been indexed to ensure the funding increases moving
forward to address inflation; questioned the priorities used to rank the service proposals;
the Town needs to take care of the current assets before adding new ones; the Board
needs to understand the level of deferred maintenance and consider the development
of a maintenance fund for facilities; the Board needs additional justification/analysis for
new employees in order to prioritize positions being added; consider adding a line item
to the 2019 budget to develop a maintenance plan for 2020; and the Board previously
directed the business license fees be reduced by 50%.
Additional discussion was heard amongst the Board with Mayor Jirsa and Mayor Pro
Tem Walker stating the Board agreed at the September 25, 2018 study session to
reduce business license fees by 50% in 2019. Trustees Martchink, Norris and Bangs
stated the Board agreed to a tiered approach with the understanding the fee would
continue to step down overtime. Trustee Cenac agreed the Board discussed a 50%
reduction; however, she would support the proposed 25% reduction. The Board
consensus was to leave the business license reduction at 25% for 2019 and step down
the fees overtime.
There being no further business, Mayor Jirsa adjourned the meeting at 11:44 a.m.
Jackie Williamson, Town Clerk DRAFT25
26
RECORD OF PROCEEDINGS
Estes Valley Board of Adjustment
October 2, 2018 9:00 a.m.
Board Room, Estes Park Town Hall
Board: Chair Rex Poggenpohl, Vice-Chair Jeff Moreau, Wayne Newsom, Pete
Smith, John Lynch
Attending: Members Newsom, Poggenpohl, Smith, Lynch, Moreau
Also Attend ing: Community Development Director Randy Hunt, Planner II Brittany
Hathaway, Recording Secretary Robin Becker
Absent: None
Chair Poggenpohl called the meeting to order at 9:00 a.m. There were 27 people in
attendance. He introduced the Board Members and staff.
1. AGENDA APPROVAL
It was moved and seconded (Lynch/Moreau) to approved the agenda as presented
and the motion passed 5-0.
2. PUBLIC COMMENT
None.
3. CONSENT AGENDA
Approval of minutes dated September 11, 2018
It was moved and seconded (Newsom/Lynch) to approve the minutes for September
11, 2018 as presented and the motion passed 5-0.
4. 425 BIRCH AVENUE, Clifford and Heather Gier, owners
Planner Hathaway reviewed the variance request stating that it was to grant an alternative
side setback of 2 feet in lieu of the established 10-foot minimum front setback required by
the R-Residential Zoning District to extend the current deck on the east side of the
property. Staff recommended approval of the variance request.
Applicant Comments:
David Bangs, Trail Ridge Consulting Engineers, answered questions raised by board
members. A building permit has not yet been applied for. Stairs will come off the south
edge of the deck and will be within the setbacks. The deck will comply with all building
code requirements.
It was moved and seconded (Moreau/Lynch) to approve the requested variance
allowing a setback of 2 feet on the east side of the property in lieu of the 10 foot
required setbacks. The motion passed 5-0.
27
RECORD OF PROCEEDINGS
Estes Valley Board of Adjustment 2
October 2, 2018
5. 216 SPRUCE DRIVE #2, Brenda Graves-Blevins, owner
Planner Hathaway reviewed the variance request stating that it was to grant an alternative
side setback of one half (0.5) foot in lieu of the established 10-foot minimum front setback
required by the RM-Multi Family Zoning District to construct a new deck on the west side
of the building. Staff recommended approval of the variance request
Staff and Board Member Discussion:
There have been no neighbor complaints and access to existing units in the area would
not be affected.
It was moved and seconded (Newsom/Moreau) to approve the requested variance
allowing a setback of 0.5 feet on the west side of the property in lieu of the 10 foot
required setbacks. The motion was amended (Moreau/Smith) with the addition of
requiring a registered land survey when the project is complete. The amended
motion passed 5-0.
6. ALARADO BUSINESS PARK, STEAMER DRIVE/BIG THOMPSON AVENUE, Jeffrey
and Tami Berger, owners
Planner Hathaway reviewed the variance request to allow individual dwelling units for
employee housing to exceed 800 square feet of gross floor area and for the proposed
accessory use (employee housing) to exceed that of its principle use.
Staff and Board Member Discussion:
Director Hunt noted that the Development Plan will be going before the Planning
Commission on October 16. He explained the history of the employee housing language
in the Estes Valley Development Code. The general approach is to provide housing in
Commercial zoning that does not interfere with the commercial nature of the property.
There are no specific mechanisms in the EVDC to provide transportation. If there is not
enough parking on CO property certain uses are not allowed. This property has the
option of the shuttle service and the convenient location allowing employees to walk to
work. The parking is tied to the variance due to the number of units. Bike racks are
located in four places around the building. A pedestrian crosswalk has been discussed
with public works. The location of the postal cluster boxes causes an additional traffic
problem. It was requested that the Planning Commission look very hard at the pedestrian
walkway access. The maximum building height is 30 feet.
Applicant Comments:
Ryan Wells, Colorado Properties and Jimmy John’s franchise owner addressed questions
from the board. The units are 3200 square feet rather than 800 square feet due to the
businesses interested in renting them wanting to house 4-8 people per unit. One
business would lease one unit, with a maximum of eight occupants. There will be a
manager on site. The project is not a condominium project and could not be sold as such.
Distance from the nearest house to the proposed building is 150 feet.
David Batey, Estes Park Health Board President, discussed the need for housing and
urgent care, expressing the hospital’s support of the project.
28
RECORD OF PROCEEDINGS
Estes Valley Board of Adjustment 3
October 2, 2018
Lonnie Sheldon, Van Horn Engineering, gave a PowerPoint presentation detailing the
project.
Public Comment:
Those citizens speaking in favor of the project, mainly in support of employee
housing needs, included:
Bill Van Horn, Ryan Leahy, Dianne Muno, Jon Nicholas, Gerald Mayo, Tom Bergman
Those citizens speaking against the project, stating concerns with dorm style
housing, alteration of neighborhood, housing is double the size of the commercial
use, codes not being followed, traffic impact, poor design for location, included:
Ann Findley, Jean Lindholm, Greg Rosener, Carol Rinehart, Doug Siek, Steve Johnson
Staff Comments/Questions:
Lynch and Smith commented that J1 workers are not going away and this is a well-
proposed and thought out project. Proximity to town is a plus. Moreau remarked that
everybody is for employee housing but not in his or her neighborhood. If you live in a
neighborhood with different zones next to you, you should assume something you may not
want will be built there. It is important to push for work force and employee housing and
not be so prejudiced about having it in our neighborhoods if they are zoned for such. We
need to stretch the limits of our zoning to take care of the needs of Estes Park.
Poggenpohl stated he is in favor of mixed-use development, but not the residential portion
being considerably larger than the commercial portion of this project.
It was moved and seconded (Moreau/ Smith) to approve the requested variance
allowing individual dwelling units for employee housing to exceed 800 square feet
of gross floor area. The motion passed 5-0.
It was moved and seconded (Moreau/Lynch) to approve a variance from Section
5.2.C.2.a.2.b "Additional Requirements for Specific Accessory Uses in
Nonresidential Zoning Districts – Employee Housing" to permit total cumulative
square footage of the employee housing units and accessory use areas to exceed
that of the principal use. The motion passed 4-1 with Poggenpohl voting against.
7. REPORTS:
Director Hunt- Updated the board on the Mountain Coaster Appeal, Neighborhood and
Community Meeting Code Amendment and the current projects worksheet.
Member Moreau voiced concerns about the Town not following through with conditions on
variances granted or projects not in compliance with town code’s and regulations (ie:
buildings, lights). Director Hunt agreed saying we should do as we tell others to do and set
and stick with standards.
There being no other business before the Board, the meeting adjourned at 11:14 a.m.
___________________________________
Rex Poggenpohl, Chair
29
RECORD OF PROCEEDINGS
Estes Valley Board of Adjustment 4
October 2, 2018
__________________________________
Robin Becker/Karin Swanlund, Recording Secretary
30
RECORD OF PROCEEDINGS
Special Meeting Estes Valley Board of Adjustment
October 16, 2018 4:30 p.m.
Board Room, Estes Park Town Hall
Board: Chair Rex Poggenpohl, Vice-Chair Jeff Moreau, Wayne Newsom, Pete
Smith, John Lynch
Attending: Members Poggenpohl, Moreau, Newsom, Smith
Also Attending: Community Development Director Randy Hunt, Senior Planner Jeff
Woeber, Town Attorney Greg White, Recording Secretary Karin
Swanlund
Absent: Lynch
Chair Poggenpohl called the meeting to order at 4:32 p.m. There were approximately 35
people in attendance. He introduced the members and staff (at 5:00 pm).
1. AGENDA APPROVAL
It was moved and seconded (Newsom/Smith) to approve the agenda as presented
and the motion passed 4-0.
A majority vote rather than a unanimous vote for the Appeal was agreed upon by
BOA members present.
2. PUBLIC COMMENT
Bill Van Horn, 2101 McGraw Ranch Road, stated that he felt the staff report was done
accurately and could not find anything to disagaree with.
Sally Brackman, 1895 Grey Hawk Court, spoke on the numerous provisions in codes and
ordiances in Larimer County, suggesting that the project should have gone to a special
review committee.
Both speakers were asked to speak again at the appropriate time later in the meeting.
3. MOUNTAIN COASTER APPEAL:
Director Hunt reviewed the Mountain Coaster project and subsequent appeal regarding
the Development Plan Review assignment to staff rather than the Planning Commission.
He discussed the description of the appeal, the Development Plan, and the parking
review. A legal notice was published in the Trail Gazette. Significant Public Comment
has been received. Staff recommended that the determination for staff level review is
correct and that it be upheld, and that the appeal be denied.
Board/Staff Discussion and Questions:
Director Hunt responded to Moreau’s questions about parking spaces. If a parking
requirement isn’t clearly defined in the table, a parking study is requested which was done for
this project. In this case, both town and county Engineering found the parking study to be
adequate and sufficient. It was reviewed by both town and county due to Dry Gulch Road
being town property and the project being in the county. Moreau asked if 51 spaces were
determined to be needed, why were only 19 requested on site. Hunt answered that the
31
RECORD OF PROCEEDINGS
Special Estes Valley Board of Adjustment 2
October 16, 2018
proposed operational plan is to shuttle from offsite parking areas, which is encouraged in
Chapter 11 of the Code. The 19 spaces proposed are for exclusive use of the coaster, the
other 32 are available off-site depending on needs of this and other operations. The
applicant owns both properties, and has a shared-use parking agreement in place at an off-
site location. A combination of the shuttling system coupled with a traffic and parking study
provides the ability to demonstrate that the operational plan can be locked down by the
development plan review process.
The timeline of proposal was discussed. The pre-app was early December, the application
was filed April 18, and the staff decision was August 8. There was considerable discussion
before and after the submittal about parking which is a typical process. Use of a shuttle
service was discussed from the beginning. Sign postings for development plans were not
required at the time the project was applied for, however there is now a sign posted on-site
across from Good Samaritan. No additional approval is needed for the other existing parking
sites. Staff advised appellant to appeal to BOCC and PC. After consultation with the town
and county attorneys, the BOA was added to the appeal. There is no requirement to post
“Staff Only” review projects on the website but we are posting them for transparency reasons.
Discussion was had regarding the “trigger point” of 21 parking spaces. There was no legal
scope for a discussion to allow a voluntary public review. Revisiting of Table 3-3 could lower
the parking space threshold with the addition of trip generation studies. There is no provision
to get a second opinion from the county planning department, however an informal one was
done early on. A waiver of landscaping requirements was done early on, on the basis of
minimal removal of existing vegetation and there was no requirement to ask BOA for a
landscaping variance.
Appellant Comments:
Rick Zier, attorney for the appellants, explained why the appeal was brought to the Board of
Adjustment: The authority to interpret code for 3 reasons (summarized) 1) Park and rec
definition does not apply; 2) Table 4.1 requires a Location and Extent review by the Planning
Commission; 3) Major alterations over 10,000 square feet require a PC review.
He stated that more onsite parking was suggested by Traci Shambo, Larimer County
Engineer, and requested the Board overturn the staff interpretation, noting that the Comp
Plan needs to be used as guide to all Boards in this appeal.
Owner/Applicant Comments:
Larry Myers, attorney for the applicant, Yakutuk, reviewed the appeal touching on parking,
alterations and use classification. The Location and Extent review applies only to
government owned projects. This Board’s decision should be based on Table 3.3 and
nothing additional. For the record, the applicant disagreed with the Board’s decision of a
majority vote requirement.
Joe Coop, Van Horn Engineering, argued that Table 3.3 was correctly followed. Ticket sales
and operations will be conducted from Lake View Plaza, which has an additional 12 parking
spaces. The idea is to have people use the shuttle, not drive to the site, for both safety and
security concerns. No other coaster in Colorado has parking at the base of the coaster. The
use of this property is the same as when zoning was put in place in 2000. The stables have
been operating on this property since 1959. The ridership estimate is 230-240 per day in
peak season, with 80 shuttle trips. The primary reason for a ticket office at the site is for
32
RECORD OF PROCEEDINGS
Special Estes Valley Board of Adjustment 3
October 16, 2018
repeat ridership. Cody Walker, applicant, stated that there is no expansion planned as it
would change the use. There is also no food service planned.
Public Comment:
Those speaking in favor of the appeal (against the Mountain Coaster) stating that the
decision should have gone to the Planning Commission rather than leaving the public out of
the decision making process included: Lyle Zimmerman, Sherry Unruh, Sally Brackman,
Michelle Hiland, Ed Dega, Randy Phillips.
Those speaking against the appeal (in favor of the Mountain Coaster) stating the staff made
the correct decision included: Greg Cenak, Michele Hurni, Greg Query.
Applicant Responses:
Joe Coop responded to the concerns raised. 3800 square feet is impervious coverage, not
building square footage. Pedestrian traffic will not be encouraged due to distance from the
off-site parking, which is approximately one mile. A gate is planned to keep people from
driving up the property at night. The coaster gives visitors an alternative activity. The 19
parking spaces was an attempt to meet community concerns half way. The task before this
Board is quasi-judicial, and the code should be interpreted as drafted.
Appellant Discussion:
Rick Zier addressed the definition of alterations stating that a structure is not just a building,
altering can also apply to land. Code interpretation was not intended this way, the code does
not make sense and the filed appeal should be granted by the Board of Adjustment.
Board Discussion:
The charge assigned to the Board was reiterated: An appeal of the staff determination.
It was agreed that the system is flawed and needs revisions however it is not our job to do
that tonight. Key factors in the staff’s determination have been met and procedures followed.
It was moved seconded (Moreau/Smith) to UPHOLD the staff determination regarding
the Mountain Coaster Development Plan (#DP 2018-04) review assignment to staff
rather than Planning Commission, with the findings and conclusions as outlined in the
staff report. The motion passed 3-1 with Poggenpohl voting against.
Chair Poggenpohl requested a discussion about code changes at the next meeting.
There being no other business before the Board, the meeting adjourned at 6:40 p.m.
___________________________________
Rex Poggenpohl, Chair
__________________________________
Karin Swanlund, Recording Secretary
33
34
Town of Estes Park, Larimer County, Colorado, October 4, 2018
Minutes of a special meeting of the Family Advisory Board of the Town of Estes Park,
Larimer County, Colorado. Meeting held in Room 203 of the Estes Park Town Hall on
the 4th day of October 4, 2018.
Present: Laurie Dale Marshall
John Bryant
Karen Randinitis
Nancy Almond
Jodi Roman
Courtney Hill
Michael Moon
Carrie Brown
Rachel Balduzzi
Sue Strom
Also
Present: Travis Machalek, Assistant Town Administrator
Suzanna Simpson, Administration Executive Assistant
Absent: Tyler Schmitt
Ron Norris, Town Board Liaison
Guests: Rosemary Truman – New Early Childhood Navigator
Christy Delorum – Mountaintop Preschool
Chair Randinitis called the meeting to order at 3:30 p.m.
INTRODUCTION OF NEW MEMBERS
PUBLIC COMMENT:
Executive Assistant Simpson encouraged the group to attend the Town’s Philanthropy
Committee Chili Cook-off on Oct. 25, which will benefit Estes Park Nonprofit Resource
Center. Chair Randinitis announced two upcoming programs – The United Way Poverty
Simulation Nov. 14 and Communities that Care Mental Health First Aid Oct. 17. Trustee
Bangs provided an update on listening sessions conducted by EVICS. As a result of the
sessions, a few items came forward that Trustee Bangs thought were important to the
Family Advisory Board -- business licenses, actual care needed, waitlist and intake
35
Family Advisory Board – October 4, 2018 – Page 2
forms and identifiers for these to avoid duplication. Trustee Bangs also announced the
EVICS Art Gala Nov. 9 – they are still looking for sponsors and auction items.
TRUSTEE LIAISON REPORT:
Trustee Bangs filled in as liaison for Trustee Norris and announced that the Town Board
had approved the Wind River development plan – 94 workforce housing units and a
special review for a childcare facility with 35 spots. The developer Paul Pewterbaugh
will be at the Family Advisory Board’s November meeting. Chair Randinitis asked the
board to direct any questions for the developer to Assistant Town Administrator
Machalek in advance so that he can come to the meeting prepared.
APPROVAL OF SEPTEMBER MINUTES:
It was moved and seconded (Almond/Hill) to approve the September 6 meeting minutes
and the motion passed unanimously.
FAMILY ENGAGEMENT OPPORTUNITIES
Chair Randinitis passed around a sign-up sheet for two Family Advisory Board
members to attend the Pumpkins and Pilsners event Saturday, Oct. 13. She would like
to do an exercise to determine what the word “family” means to the attendees. She
would also like to find a way for the attendees to take the Comprehensive Plan survey
that has been distributed to the community. Executive Assistant Simpson will work with
the Town’s IT Division to obtain iPads or laptops for this activity. Chair Randinitis and
Member Roman created a resource sheet with information on the Family Advisory
Board. Member Hill will revise the document to a half page for easy distribution.
There was discussion on available positions on the board. The application is currently
closed as there are 10 members, but the Family Advisory Board could ask the Town
Board to advertise for more members (the FAB bylaws state that the Board can have up
to 15 members). Member Hill stated that she would like to see more ethnic and racial
diversity on the board.
Vice Chair Marshall led an exercise with the board to determine how each member
would define the word family. The objective is to demonstrate that the term is
conceptualized broadly by most members. Member Hill expressed concern at trying to
move forward with a broad definition since it is not helpful to the board or true to the
original intent of the board’s mission. Chair Randinitis agreed that the term needed to be
refined for the purposes of the board. Member Almond felt that the exercise helped the
36
Family Advisory Board – October 4, 2018 – Page 3
board to understand that individuals define family in their own way. Assistant Town
Administrator Machalek stated that a family structure was implied in the Family Advisory
Board’s priorities (childcare), and in that context family appears to be defined as
referring to a household with at least one child. The priorities of the board were geared
toward families with at least one child because the community struggles to keep them.
Member Moon inquired about how aging families fit into the discussion. Vice Chair
Marshall feels that the board will end up serving many different family structures.
Member Bryant feels that the activity is a way to engage with the community and that
the board can take pieces from that discussion to develop the board’s definition of
family. Member Hill felt that the activity should focus on issues that affect families.
Chair Randinitis would like to generate a sign-up sheet for back to school night, drop
offs, etc. for engaging with the parents. Vice Chair Marshall asked if materials could go
into the Friday Folders for parents – Member Bryant stated that the Friday Folders
would be an ideal location for materials from the Family Advisory Board geared toward
families. Discussion continued of how to reach other segments of the community that
may not have children.
PRIORITIES
Chair Randinitis wanted the board to begin thinking about priorities for 2019 – currently
only childcare has been identified as a priority for the board.
AD HOC TASK FORCE
The Town Board requested that Trustee Bangs, Trustee Norris, and Assistant Town
Administrator Machalek bring forward a draft resolution to form a Workforce Housing
and Childcare Ad Hoc Taskforce. This is scheduled for discussion at the Oct. 23 study
session. Childcare needs, housing assessments and the Family Advisory Board efforts
will be proposed as the foundation for this effort.
OTHER BUSINESS:
Member Almond announced that EVICS is pursuing the family resource center
designation from the state of Colorado. The organization will be moving to a new space
to better serve families. There is currently only one other Family Resource Center in
Larimer County (La Familia in Fort Collins). This designation will open up more
opportunities for funding. On another topic, there are some changes being presented
related to the childcare tax credit and how the deductions for donors who utilize this
credit are applied. The change to the current system is up for comment.
37
Family Advisory Board – October 4, 2018 – Page 4
Discussion on legislative issues – specifically ballot issues 1A and amendment 73.
Seeing no further business the meeting was adjourned at 4:59 p.m.
Next Meeting
The next meeting of the Family Advisory Board will take place Thursday, Nov. 1 at 3:00
p.m. in the Town Board Room at Town Hall.
38
PUBLIC WORKS
Memo
To: Honorable Mayor Jirsa
Board of Trustees
Through: Town Administrator Lancaster
From: David Hook, Engineering Manager
Greg Muhonen, Public Works Director
Date: November 13, 2018
RE: Intergovernmental Agreement with CDOT for Brodie Avenue Improvements
PUBLIC HEARING ORDINANCE LAND USE
CONTRACT/AGREEMENT RESOLUTION OTHER
QUASI-JUDICIAL YES NO
Objective:
Public Works (PW) seeks approval of the Intergovernmental Agreement (IGA) from the
Colorado Department of Transportation (CDOT) Safe Routes to School (SRTS)
program for the construction of trail improvements on Brodie Avenue using $336,000 in
grant funds.
Present Situation:
Brodie Avenue does not have any sidewalks. This creates a potential safety hazard for
people walking and riding bikes, and in particular for school children who attend Estes
Park Elementary and Middle Schools. Cars parked along Brodie Avenue in the
mornings and afternoons for student drop-off/pick-up encroach on the only roadside
walking space available. While this trail link along Brodie is not specifically identified, the
need for school zone improvements in this area is mentioned in the Estes Valley Master
Trails Plan, receiving a priority rank of 6 in the ‘Short Term Opportunities’ section. Of the
five trails ranked above this project, three are the responsibility of other governmental
agencies. The Public Works Department submitted and was awarded this grant for the
construction of these trail improvements through the SRTS program. This grant funding
is contingent upon the Town maintaining the new trail.
Proposal:
PW proposes to construct a 10-foot wide, 1850’ long sidewalk along the north side of
Brodie Avenue, adjacent to Estes Park School District with access to Estes Park
Elementary and Middle Schools.
In addition to the trail improvements on the north side of the road, the Brodie Avenue
projects also includes reconstruction of the pavement, the addition of turn lanes, curb
and gutters, and storm sewers.
39
Advantages:
Provide new, safe walking and biking opportunities for children between home
and school.
Improve roadway and drainage conditions on Brodie Avenue to accommodate
school and through traffic. The new infrastructure reduces maintenance costs for
the Town.
Disadvantages:
A local match cost share is required.
Trail maintenance funding will increase incrementally as the trail system
expands.
Future additional costs to the Town for the expanded stormwater infrastructure.
Action Recommended:
PW staff recommends approval of the Intergovernmental Agreement (IGA) from the
Colorado Department of Transportation, Safe Routes to School program for the
construction of trail improvements on Brodie Avenue using $336,000 in grant funds.
Finance/Resource Impact:
The Brodie Avenue project cost estimate is $1,200,000. The 2018 budget includes a
revenue and expense for the awarded grant ($336,000). This will be rolled over to the
2019 budget at the end of the 2018 fiscal year. The proposed 2019 budget includes
revenues and expenditures for this project totaling $864,000 ($400,000 through the 1A
Trails Expansion Fund and $464,000 through the 1A Streets Fund).
Level of Public Interest
High because of the support for this project from parents and school children. The
Transportation Advisory Board has voiced their support for this project.
Sample Motion:
I move for the denial/ approval of the Intergovernmental Agreement (IGA) from the
Colorado Department of Transportation, Safe Routes to School program for the
construction of trail improvements on Brodie Avenue using $336,000 in grant funds.
Attachments:
Intergovernmental Agreement Project # SAR M405-021 (22548) LINK
40
PUBLIC WORKS
Memo
To: Honorable Mayor Jirsa
Board of Trustees
Through: Town Administrator Lancaster
From: David Hook, Engineering Manager
Greg Muhonen, Public Works Director
Date: November 13, 2018
RE: Acceptance of Colorado Parks and Wildlife Grant Agreement for Fall River
Trail Construction
(Mark all that apply)
PUBLIC HEARING ORDINANCE LAND USE
CONTRACT/AGREEMENT RESOLUTION OTHER
QUASI-JUDICIAL YES NO
Objective:
Public Works (PW) seeks approval of the grant agreement from the Department of
Natural Resources, Colorado Parks and Wildlife (CPW) for the construction of the
western mile of the planned 2.5 miles of paved trail (Fall River Trail) in the amount of
$400,000.
Present Situation:
Adopted in 2016, the Estes Valley Master Trails Plan includes Fall River Trail. The 2018
Strategic Plan includes a Transportation Board Objective to pursue funding for
construction of the Fall River Trail. When all phases are completed, this trail will link
downtown Estes Park with residences and businesses along Fall River Road and Fish
Hatchery Road and provide safe, non-motorized access to the trails and campgrounds
of Rocky Mountain National Park (RMNP). The Town was successful in competing for a
$400,000 Land and Water Conservation Fund grant through CPW for the western most
trail segment (between the RMNP boundary at Aspenglen campground and the Fish
Hatchery Road/David Drive intersection).
Proposal:
Public Works staff proposes to construct a 10-foot wide concrete trail, approximately 1.1
miles long along Fall River and Fish Hatchery Road.
Advantages:
This project constructs an important segment of our trail system to the benefit of
our guests and residents who desire to enjoy a healthy lifestyle through outdoor
recreation and future non-motorized connectivity to RMNP and its trail system.
41
Nearly 2:1 leveraging of local match funding ($434k from the Town) with CPW
grant funding ($400k) and Estes Valley Recreation and Park District (EVRPD)
partner funding ($400k).
Reduced traffic congestion and air pollution as trail usage increases.
Disadvantages:
A local match cost share is required.
Trail maintenance funding will increase incrementally as the trail system
expands.
Construction in 2019 may overlap slightly with the early part of our guest season.
Action Recommended:
PW staff recommends approval of the grant agreement from the Department of Natural
Resources, Colorado Parks and Wildlife for the construction of this segment of Fall
River Trail.
Finance/Resource Impact:
The proposed 2019 budget includes revenues and expenditures for this project totaling
$1,234,000 ($400,000 through the CPW grant, $400,000 through a partner contribution
from EVRPD, $200,000 through the Open Space Fund, and $234,000 through the 1A
Trails Expansion Fund).
Level of Public Interest
Public interest is anticipated to be high because of the strong community support for
trails use and expansion. The Transportation Advisory Board has voiced their support
for this project.
Sample Motion:
I move for the denial/ approval of the grant agreement from the Department of Natural
Resources, Colorado Parks and Wildlife for the construction of the west mile of the
planned 2.5 miles of paved trail (Fall River Trail) starting at the Rocky Mountain National
Park boundary at Aspenglen Campground in the amount of $400,000.
Attachments:
Grant Agreement CMS# 121250, CORE Encumbrance # CTGG1 PMAA 2019*2480 Link
42
*Outcome areas, Goals and Objectives are not listed in any priority order
KEY OUTCOME AREAS GOALS (5-7 YEARS)2019 BOARD OBJECTIVES (1 year time frame)
a. We will work to make Town codes and regulations more user-friendly
and easier to understand and use, while ensuring they are effective and
enforceable and support development.
1. Accelerate code updates and improvements
b. We will construct and maintain a high-speed broadband network for
businesses and residents. (contingent on Board actions )2. The Board will discuss and give direction on implementation of the Downtown Plan.
c. We will create and sustain favorable business climate and attitude
3. Where appropriate, the Town will play a supportive role with specific local and/or
regional economic development projects, including but not limited to those outlined in
the EDC Economic Strategy Plan
d. The Town will encourage events, activities and development that
enhance a year round economy.4. Continue to participate in local, regional, and state economic development.
a. We will develop plans and build the financial strength for redundant
raw water sources to our water treatment plants. 1. Engage the Community in discussions of the role of renewable energy in Estes Park
b. Use results from PRPA Technical and financial studies to establish long
term energy goals 2. Develop a facilities needs assessment
c. We will pursue flood mitigation measures to reduce the risk to lives
and properties and minimize costs to the community 3. Pursue funding for flood mitigation projects
d. We will complete stall replacements at the Fairgrounds 4. We will prioritize and pursue projects and funding to reduce flood risk and flood
insurance costs for the property owners and businesses of the Estes Valley
Town of Estes Park 2019 Strategic Plan: Vision, Mission and Goals*
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.
1 Robust Economy - We have a diverse, healthy
year-round economy.
e. The Town will participate as a partner in local, regional and state
economic development efforts.
2 Infrastructure - We have reliable, efficient and
up-to-date infrastructure serving our
residents, businesses and guests.
Page 1 of 5 43
*Outcome areas, Goals and Objectives are not listed in any priority order
KEY OUTCOME AREAS GOALS (5-7 YEARS)2019 BOARD OBJECTIVES (1 year time frame)
Town of Estes Park 2019 Strategic Plan: Vision, Mission and Goals*
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.
1 Robust Economy - We have a diverse, healthy
year-round economy.e. We will work in partnership with the Estes Valley Watershed Coalition,
to restore stream corridors damaged by the 2013 flood and to implement
resiliency projects to protect streams and property from future flooding.
5. Implement recommendations of stormwater master plan (Contingent on Board
Action)
6. Develop options for upgrading and improving Cleave Street
a. We have high quality, functional and clean public facing infrastructure
that exceed the expectations of our guests
1. Partner with Visit Estes Park to conduct a Visitor Needs Survey
b. We will explore the options for the future ownership and operation of
the Conference Center
4 a. We will pursue achieving the staffing levels recommended in the police
department staffing needs study.1. Participate as a partner in the County's regional wasteshed planning.
b. We will improve and protect the quality of the environment.
c. We will implement projects and policies which promote sustainability.
d. We will maintain safe and healthy environments on Town owned
properties.
e. In partnership with Larimer County, we will investigate alternative
technologies for recycling and waste management.
2
Public Safety, Health and Environment - Estes
Park is a safe place to live, work, and visit
within our extraordinary natural environment
Exceptional Guest Services - We are a
preferred Colorado mountain destination
providing an exceptional guest experience.
3
Infrastructure - We have reliable, efficient and
up-to-date infrastructure serving our
residents, businesses and guests.
Page 2 of 5 44
*Outcome areas, Goals and Objectives are not listed in any priority order
KEY OUTCOME AREAS GOALS (5-7 YEARS)2019 BOARD OBJECTIVES (1 year time frame)
Town of Estes Park 2019 Strategic Plan: Vision, Mission and Goals*
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.
1 Robust Economy - We have a diverse, healthy
year-round economy.a. We will serve as a catalyst to develop available housing solutions for
underserved segments of our community
1. Define housing needs and identify potential plans for action. Develop a strategy for
addressing workforce housing demands, reflecting the housing needs assessment
implementation strategies.
b. We will serve as a catalyst to encourage infant and childcare solutions
for our community.2. Develop and adopt appropriate code changes to encourage housing development
c. We will work to make Town codes and regulations more user-friendly
and easier to understand, while ensuring they are effective, enforceable
and support reasonable development. 3. Revise code definition of Workforce for housing purposes
4. Explore code changes that could encourage childcare services
5. Begin implementation of the Downtown Plan.
6. Revise the Comprehensive Plan
7. Revisit revisions and updates to the Stanley Historic District overlay zone.
a. We will maintain a well-trained and educated town staff.
b. We will provide adequate funding for staffing needed to provide the
appropriate level of services to our citizens and guests.
c. We will conduct a citizen survey biennially to measure our
performance and citizen preferences.
Outstanding Community Services - Estes Park
is an exceptionally vibrant, diverse, inclusive
and active mountain community in which to
live, work and play, with housing available for
all segments in our community.
5
Governmental Services and Internal Support -
We will provide high-quality, reliable basic
municipal services for the benefit of our
citizens, guests, and employees, while being
good stewards of public resources
6
Page 3 of 5 45
*Outcome areas, Goals and Objectives are not listed in any priority order
KEY OUTCOME AREAS GOALS (5-7 YEARS)2019 BOARD OBJECTIVES (1 year time frame)
Town of Estes Park 2019 Strategic Plan: Vision, Mission and Goals*
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.
1 Robust Economy - We have a diverse, healthy
year-round economy.
a. We will continue to reduce traffic congestion throughout the Town.
1. Pursue new peds crossing on Highway 7 with CDOT
2. Develop wayfinding plan for downtown neighborhood, as determined by Downtown
Neighborhood Plan
3. Implement and install downtown wayfinding signage
4. Pursue acquiring an additional electric trolley and supporting charging stations
c. Coordinate transportation planning with the transportation and transit
plans of RMNP
5. Continue to explore opportunities for funding expansion and operation of our
shuttle system.
d. We will continue to develop connectivity of trails in the Estes Valley in
partnership with other local entities as described in the Estes Valley Trails
Master Plan.
6. Work to enhance shuttle services in town.
e. We will Include bike/pedestrian lanes wherever possible along with
the street improvements.7. Discontinue free shuttle services to areas outside of town limits
f. We will provide safe access for users to the trail system 8. Coordinate operating season of Town Shuttle system with RMNP Hiker Shuttles
g. Pursue funding for completing pedestrian underpass at Moraine Bridge
(pending flood mitigation projects downstream, allowing us to open up
restricted flow areas under the bridge). 9. Bring back the Green route for employees.
10. Pursue funding opportunities for construction of the Fall River Trail
a. Continue to evaluate financial policies that provide adequate fund
balances and reserves. 1. Explore areas for enhancing Town revenue
8 Town Financial Health - We maintain a strong
and sustainable financial condition, balancing
expenditures with available revenues,
including adequate cash reserves for future
needs and unanticipated emergencies.
Transportation - We have safe, efficient and
well maintained multi-modal transportation
systems for pedestrians, cyclists, vehicles and
transit.
7
b. The street rehabilitation efforts will result in an average pavement
condition index of 70 or above for the Town street network by 2024.
Governmental Services and Internal Support -
We will provide high-quality, reliable basic
municipal services for the benefit of our
citizens, guests, and employees, while being
good stewards of public resources
6
Page 4 of 5 46
*Outcome areas, Goals and Objectives are not listed in any priority order
KEY OUTCOME AREAS GOALS (5-7 YEARS)2019 BOARD OBJECTIVES (1 year time frame)
Town of Estes Park 2019 Strategic Plan: Vision, Mission and Goals*
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.
1 Robust Economy - We have a diverse, healthy
year-round economy.
2. Review the Town's policy on marijuana sales
3. Adopt an annexation policy to aggressively pursue annexations
4. Review current policy of maintaining a 20% unallocated fund balance in the General
Fund. Consider increasing the fund balance %
8 Town Financial Health - We maintain a strong
and sustainable financial condition, balancing
expenditures with available revenues,
including adequate cash reserves for future
needs and unanticipated emergencies.
Page 5 of 5 47
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To: Honorable Mayor Jirsa
Board of Trustees
Through: Town Administrator Lancaster
From: Jackie Williamson
Date: November 13, 2018
RE: Liquor Licensing: Transfer of Ownership from Longs Peak Inc. dba Spice
Tree to ATSK Holdings LLC dba Antonio’s Real NY Pizza, 1560 Big
Thompson Avenue, Hotel and Restaurant Liquor License.
PUBLIC HEARING ORDINANCE LAND USE
CONTRACT/AGREEMENT RESOLUTION OTHER
QUASI-JUDICIAL YES NO
Objective:
Transfer an existing liquor license located at 1560 Big Thompson Avenue to the
applicant, ATSK Holdings LLC.
Present Situation:
A Hotel and Restaurant Liquor License is currently held at the location referenced
above by Longs Peak Inc. dba Spice Tree. The applicant is requesting a transfer of the
license and submitted a complete application to the Town Clerk’s office on October 19,
2018. A temporary permit was issued on October 26, 2018. The temporary permit
authorizes the transferee to continue the sale of alcohol beverages as permitted under
the permanent license while the application to transfer ownership of the license is
pending.
The applicant has submitted all necessary paperwork and fees and is aware of the TIPS
training requirement. All owners of ATSK Holdings LLC have been owners of a liquor
license in Colorado and are aware of the liquor laws.
Proposal:
Town Board review and consideration of the application to transfer the existing license
to ATSK Holdings LLC dba Antonio’s Real NY Pizza.
Advantages:
The transfer of the license provides the business owner with the opportunity to continue
operating an existing, liquor-licensed establishment without an interruption of service to
its clientele.
TOWN CLERK’S OFFICE Memo
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Disadvantages:
The business owner is denied the opportunity to continue operating an existing liquor-
licensed business during the licensing process.
Action Recommended:
Approval to transfer the existing Hotel and Restaurant Liquor License to ATSK Holdings
LLC dba Antonio’s Real NY Pizza
Budget:
The fee paid to the Town of Estes Park for a Hotel and Restaurant Liquor License
transfer is $1319. The fee covers the administrative costs related to processing the
application, background checks, and business licensing. In addition, the renewal fee
payable to the Town for a Hotel and Restaurant Liquor License is $869 per year.
Level of Public Interest:
Low
Sample Motion:
I move to approve/deny the Transfer Application for a Hotel and Restaurant Liquor
License filed by ATSK Holdings LLC dba Antonio’s Real NY Pizza.
Attachments
Procedures for Transfer
Form DR 8404
Form DR 8404-I for Anthony DeSousa
Form DR 8404-I for Tracey DeSousa
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FINANCE DEPARTMENT
Memo
To: Honorable Mayor Jirsa
Board of Trustees
Through: Town Administrator Lancaster
From: Duane Hudson, Finance Director
Date: November 13, 2018
RE: Public Hearing – 2019 Budget
(Mark all that apply)
PUBLIC HEARING ORDINANCE LAND USE
CONTRACT/AGREEMENT RESOLUTION OTHER Budget_____
QUASI-JUDICIAL YES NO
Objective:
To present the proposed 2019 budget for the Town of Estes Park, including intended
use of the Highway User Trust Fund (HUTF) revenues received from the State of
Colorado, and to seek public input regarding the proposed budget.
Present Situation:
Staff has compiled the proposed budget for 2019, reflecting changes discussed during
the Oct 11 and 18 Board of Trustee work sessions, the Oct 23 Town Board meeting,
and a few other changes as highlighted below. As always, the need for budgetary
funding far exceeds the amounts available so some tough prioritization decisions were
necessary. The budget includes all Town departments and operations, including the
dedicated sales tax funds and utility operations.
State statutes dictate that the Town hold a public hearing on the proposed budget,
including the use of the HUTF revenues. This hearing is intended to meet that purpose.
The proposed budget is available for inspection online (see link below) and in person at
the Finance Department.
Proposal:
The following summarizes the changes made after the initial budget work sessions.
Business License Reduction - On Oct 23, the Town Board requested the proposed 25%
business license reduction be increased to a 33% business license reduction. This
change was reflected within the proposed 2019 budget.
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Sales Tax Projections - Sales tax revenue projections were updated upon receipt of the
August 2018 sales tax revenues. This increased sales tax revenue projections in the
sales tax funds, and it also increased the proposed appropriations for the transfer to the
Estes Valley Recreation & Park District and the Estes Valley Fire Protection District.
EVICS Increase - The appropriation for Estes Valley Investment in Childhood Success
(EVICS) was increased by $2,100 per Town Board direction.
Medical Insurance Fund Estimates - The Medical Insurance Fund revenues were
increased slightly by updated estimates for the external parties who participate in the
Town’s medical plan; includes the library, housing authority, sanitation district, VEP and
retiree/COBRA premiums.
Community Service Officer Wage Estimate - Community Service Officers wage
estimates were trimmed slightly in the Police Department after finalizing moving of the
parking services positions to the new Parking Services Division.
Radio Replacement Project - A more significant change is the inclusion of the Radio
Replacement Project after we finally received the quotes from Motorola subsequent to
the budget work sessions. The Town is proposing to replace its hand held radios to get
everyone on current models. Several of the radios currently used are outdated models
which need to be replaced. Instead of doing this piece meal, staff are proposing using
Motorola’s financing option to replace approximately 86 radios for Police, Public Works,
Light & Power and Water operations. The proposal is for a 7 year lease purchase of
$470,000 to replace the radios.
Because these radios are used for emergency communications in the Police and Public
Works operations, the funding for these radios will come out of the Emergency
Response System. It is recognized that the 1A sales tax will sunset before the last
payment is made. As a result, the Town plans to save up funding in the Emergency
Response System Fund to make the final payment but any shortage will need to come
from the General Fund. Total annual payments for all radios is expected to be $51,034
based on the latest quote. The Emergency Response System Fund, Light & Power
Fund, and the Water Fund capital outlays reflect the proposed costs of the radio
replacement project. The first year’s debt service is also budgeted within these funds.
Vehicle Replacement Fund – Staff are recommending that the Light & Power Fund
(L&P) and the Water Fund be removed from the Vehicle Replacement Fund. There are
a number of reasons but one of the primary reasons is to move the L&P and Water
equipment back into their operating funds. The utilities report their own assets in their
financials and inclusion of the rolling stock equipment within their assets provides a
more complete picture of the operation. These assets have been reported in the
Vehicle Replacement Fund in the past but staff would like to change that effective in
2018. Another reason is having all the assets in the L&P Fund and removing the
operating transfer to the Vehicle Replacement Fund will more accurately present the
L&P Fund’s financial position if we issue L&P Revenue Bonds for the broadband project
later in 2019. A vehicle replacement reserve will be maintained in both the L&P and
Water Funds so they will retain the benefits of systematically setting aside money for
this purpose.
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To complete this, a budget amendment will be presented for 2018 to transfer the assets
back to the respective utility fund. In the proposed 2019 budget, I have updated the
2018 estimates to reflect this transfer back to the utility funds.
Highway Users Trust Fund revenues - C.R.S. 43-4-204 provides that all moneys
received from the HUTF revenues are appropriated for the construction, improvement,
repair, maintenance and administration of the Town’s street systems and other public
roads and highways. In short, Street Department operations are generally eligible
costs. The Town proposes to use the HUTF revenues for the following costs within the
Street Department in compliance with state statute.
Estimated Highway Users Trust Fund revenues: $ 278,067
Estimated Street Department General Fund Expenditures
Street lights $ 60,000
Fuel and oil 52,800
Traffic signs 12,000
Street maintenance 78,000
Vehicle and equipment maintenance 139,740
Other street department operating expenses 348,241
Street department personnel costs 470,791
Total qualifying street expenditures $ 1,161,572
Advantages:
The proposed 2019 budget:
Provides funding for continuance of Town operations in compliance with state
statutes
Exceeds the 20% ending fund balance policy in the General Fund to strengthen
the Town’s financial condition
Balances the needs and priorities to address the strategic objectives, goals and
outcomes adopted by the Board of Trustees
Disadvantages:
Some identified needs were excluded due to funding limitations
Action Recommended:
Continue Public Hearing to November 27, 2018.
Finance/Resource Impact: Impacts all operations upon adoption.
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Level of Public Interest
Public interest is expected to be moderate. The Finance Department has not received
any inquiries regarding the proposed budget from the general public.
Sample Motion:
I move to continue the public hearing to the November 27, 2018 Town Board Meeting.
Attachments:
Exhibit A – Proposed 2019 Budget Summary
Exhibit B – Proposed 2019 Budget Details
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Town of Estes ParkSummary of Fund Balances2019 Recommended BudgetTown Board Budget Level101204211220236238244Total All Funds General FundCommunity Reinvestment FundConservation Trust FundOpen Space FundEmergency Response SystemCommunity Rec CenterTrails Expansion FundAudited Fund Balance 12-31-201727,281,619 2,179,032 630,718 54,957 (371,805) 31,802 - 233,294 2018 Estimated Revenues63,988,926 23,223,278 4,121,453 30,300 1,746,597 72,843 725,430 365,215 2018 Estimated Expenditures66,826,809 20,861,678 4,655,172 32,541 1,288,137 52,900 725,430 300,560 Net Income (Loss)(2,837,883) 2,361,600 (533,719) (2,241) 458,460 19,943 - 64,655 Projected Fund Balance 12-31-201824,443,736 4,540,632 96,999 52,716 86,655 51,745 - 297,949 2019 Budgeted Revenues51,596,971 18,327,389 996,663 32,300 1,167,000 402,089 768,392 386,196 2019 Budgeted Expenditures55,893,087 18,627,476 989,163 31,678 1,212,836 400,580 768,392 675,073 Net Income (Loss)(4,296,116) (300,087) 7,500 622 (45,836) 1,509 - (288,877) Projected Fund Balance 12-31-201920,147,620 4,240,545 104,499 53,338 40,819 53,254 - 9,072 2018 Fund Balance Ratio 21.8% 2019 Fund Balance Ratio 22.8%Exhibit A Page 1 of 1765
Town of Estes ParkSummary of Fund Balances2019 Recommended BudgetTown Board Budget LevelAudited Fund Balance 12-31-20172018 Estimated Revenues2018 Estimated ExpendituresNet Income (Loss)Projected Fund Balance 12-31-20182019 Budgeted Revenues2019 Budgeted ExpendituresNet Income (Loss)Projected Fund Balance 12-31-2019260 502 503 606 612 625 635 645Streets Impr FundL&PWater Med Ins Fund Fleet Maint Info TechVehicle Repl FundRisk Management Fund4,334,169 8,325,317 7,720,992 732,949 363,419 223,862 2,822,913 - 1,781,032 19,993,828 7,595,683 2,688,825 429,051 726,276 489,115 - 5,563,932 18,831,175 8,163,434 2,174,289 426,678 732,458 3,018,425 - (3,782,900) 1,162,653 (567,751) 514,536 2,373 (6,182) (2,529,310) - 551,269 9,487,970 7,153,241 1,247,485 365,792 217,680 293,603 - 1,859,142 17,347,300 5,767,964 2,451,407 503,053 848,231 465,898 273,947 2,384,855 18,236,404 8,084,521 2,352,416 485,334 838,198 532,214 273,947 (525,713) (889,104) (2,316,557) 98,991 17,719 10,033 (66,316) - 25,556 8,598,866 4,836,684 1,346,476 383,511 227,713 227,287 - Exhibit A Page 2 of 1766
TOWN OF ESTES PARKGENERAL FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUETaxes 11,579,442 11,959,670 12,387,800 12,845,571 13,318,664 13,318,664 13,520,026 13,587,774 Intergovernmental 283,334 37,071 43,221 42,950 37,300 37,300 37,300 37,300 Rental Income 12,602 35,102 12,599 12,599 30,599 30,599 30,599 30,599 Investment Income 26,011 18,351 26,000 20,000 19,000 19,000 19,000 19,000 Miscellaneous 161,963 18,571 361,761 363,450 31,955 31,955 31,955 31,955 Transfers In 1,805,009 1,768,749 1,875,934 1,875,934 1,921,970 1,921,970 1,921,970 1,921,970 Departmental Revenues 4,375,057 3,963,144 8,582,495 8,062,774 2,606,824 2,756,824 2,723,258 2,698,791 Total Revenues18,243,418 17,800,658 23,289,810 23,223,278 17,966,312 18,116,312 18,284,108 18,327,389 Legislative 172,874 174,603 213,362 216,912 273,695 273,636 293,575 293,575 Judicial 56,413 57,705 86,131 75,235 80,759 80,759 80,747 80,747 Executive409,763 506,367 412,781 402,189 324,797 331,904 362,387 362,387 Admin Services347,051 451,486 639,869 601,415 474,759 479,856 478,248 478,248 Finance530,286 471,796 549,452 553,669 529,671 541,910 538,407 538,407 Planning1,147,033 1,005,643 815,068 800,765 783,323 1,272,244 1,189,261 1,189,261 Facilities968,045 938,061 1,325,332 1,305,009 874,123 1,262,186 1,171,053 1,171,053 Employee Benefits89,823 115,108 159,651 159,651 143,180 234,180 194,180 194,180 Community Svcs1,059,006 998,270 1,070,241 1,070,241 1,145,098 1,145,098 1,145,098 1,163,935 Police - Patrol2,841,514 3,000,365 3,385,722 3,425,881 3,576,366 3,807,605 3,736,319 3,733,484 Police - Communications771,028 1,253,765 984,181 952,575 970,903 987,496 981,596 981,596 Police - Comm Svc273,912 324,440 348,097 356,532 361,210 370,512 363,284 363,284 Building Safety935,116 532,077 589,092 566,289 597,172 607,334 601,229 601,229 Engineering303,313 669,046 547,023 552,884 254,586 272,145 357,579 357,579 Visitor Services384,300 417,208 454,232 448,661 440,437 525,561 575,493 575,493 Streets and Highways2,161,198 5,239,372 2,885,986 2,889,368 1,167,635 1,174,718 1,161,572 1,161,572 Parks1,035,509 1,020,359 1,188,217 1,211,865 1,230,433 1,251,181 1,232,609 1,232,609 Senior Center304,263 316,529 17,945 31,337 - - 224 224 Special Events1,521,074 1,840,231 2,401,439 2,389,376 2,074,664 2,109,765 2,089,208 2,089,208 Transit437,364 432,628 933,975 978,879 461,212 462,663 555,481 555,481 Parking - - 240,000 167,874 203,126 210,186 113,898 113,898 Museum316,269 300,739 360,062 354,749 378,151 400,147 400,863 400,863 Transfers Out955,000 977,921 1,350,322 1,350,322 939,163 989,163 989,163 989,163 Rounding(12) (7) - - - - - - Total Expenditures17,020,142 21,043,712 20,958,180 20,861,678 17,284,463 18,790,249 18,611,474 18,627,476 Net Income (Loss)1,223,276 (3,243,054) 2,331,630 2,361,600 681,849 (673,937) (327,366) (300,087) Beginning Fund Balance4,198,810 5,422,086 2,179,032 2,179,032 4,540,632 4,540,632 4,540,632 4,540,632 Ending Fund Balance5,422,086 2,179,032 4,510,662 4,540,632 5,222,481 3,866,695 4,213,266 4,240,545 GF Fund Balance Reserve Ratio32%10%22%22%30%21%23%23%Exhibit A Page 3 of 1767
TOWN OF ESTES PARKCOMMUNITY REINVESTMENT FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUEIntergovernmental 152,458 3,080,163 2,755,131 2,755,131 - - - - Investment Income 16,867 10,525 18,000 16,000 7,500 7,500 7,500 7,500 Miscellaneous 700,922 29,520 - - - - - - Transfers In520,000 977,921 1,350,322 1,350,322 939,163 989,163 989,163 989,163 Debt Proceeds- 4,552,617 - - - - - - Departmental Revenues- - - - - - - - Total Revenues1,390,247 8,650,746 4,123,453 4,121,453 946,663 996,663 996,663 996,663 Community Reinvestment168,221 20,125 20,750 22,750 20,750 20,750 20,750 20,750 Capital Outlay1,361,049 8,433,309 3,368,831 3,375,662 - 50,000 50,000 50,000 Debt Service520,910 773,437 916,760 916,760 918,413 918,413 918,413 918,413 Transfers Out650,000 - 340,000 340,000 - - - - Rounding2 (1) - - - - - - Total Expenditures2,700,182 9,226,870 4,646,341 4,655,172 939,163 989,163 989,163 989,163 Net Income (Loss)(1,309,935) (576,124) (522,888) (533,719) 7,500 7,500 7,500 7,500 Beginning Fund Balance2,516,777 1,206,842 630,718 630,718 96,999 96,999 96,999 96,999 Ending Fund Balance1,206,842 630,718 107,830 96,999 104,499 104,499 104,499 104,499 Exhibit A Page 4 of 1768
TOWN OF ESTES PARKCONSERVATION TRUST FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUEIntergovernmental 34,547 30,765 32,250 30,000 32,000 32,000 32,000 32,000 Investment Income 344 419 300 300 300 300 300 300 Miscellaneous 4 - - - - - - - Total Revenues34,895 31,184 32,550 30,300 32,300 32,300 32,300 32,300 Conservation Trust Fund45,133 11,786 32,541 32,541 31,678 31,678 31,678 31,678 Rounding- (1) - - - - - - Total Expenditures45,133 11,785 32,541 32,541 31,678 31,678 31,678 31,678 Net Income (Loss)(10,238) 19,399 9 (2,241) 622 622 622 622 Beginning Fund Balance45,796 35,558 54,957 54,957 52,716 52,716 52,716 52,716 Ending Fund Balance35,558 54,957 54,966 52,716 53,338 53,338 53,338 53,338 Exhibit A Page 5 of 1769
TOWN OF ESTES PARKLARIMER COUNTY OPEN SPACE FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUEIntergovernmental 365,583 1,975,384 1,445,597 1,445,597 365,000 365,000 1,165,000 1,165,000 Investment Income 2,506 240 3,250 1,000 2,000 2,000 2,000 2,000 Miscellaneous 99 41,524 - - - - - - Transfers In - - 300,000 300,000 - - - - Total Revenues368,188 2,017,148 1,748,847 1,746,597 367,000 367,000 1,167,000 1,167,000 Open Space 48,318 110,599 289,345 281,752 40,202 40,965 81,336 81,336 Capital Outlay 1,043,148 1,600,951 1,006,385 1,006,385 - - 1,131,500 1,131,500 Transfers Out - 430,000 - - - - - - Rounding - (1) - - - - - - Total Expenditures1,091,466 2,141,549 1,295,730 1,288,137 40,202 40,965 1,212,836 1,212,836 Net Income (Loss)(723,278) (124,401) 453,117 458,460 326,798 326,035 (45,836) (45,836) Beginning Fund Balance475,874 (247,404) (371,805) (371,805) 86,655 86,655 86,655 86,655 Ending Fund Balance(247,404) (371,805) 81,312 86,655 413,453 412,690 40,819 40,819 Exhibit A Page 6 of 1770
TOWN OF ESTES PARKEMERGENCY RESPONSE SYSTEM FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUETaxes 65,077 69,220 69,600 72,543 75,157 75,157 76,416 76,839 Investment Income 124 325 200 300 250 250 250 250 Debt Proceeds - - - - - - - 325,000 Total Revenues65,201 69,545 69,800 72,843 75,407 75,407 76,666 402,089 Emergency Response System33,428 29,930 45,685 52,900 52,738 52,738 52,738 75,580 Capital Outlay- 43,825 - - - - - 325,000 Transfers Out10,474 - - - - - - - Rounding1 1 - - - - - - Total Expenditures43,903 73,756 45,685 52,900 52,738 52,738 52,738 400,580 Net Income (Loss)21,298 (4,211) 24,115 19,943 22,669 22,669 23,928 1,509 Beginning Fund Balance14,715 36,013 31,802 31,802 51,745 51,745 51,745 51,745 Ending Fund Balance36,013 31,802 55,917 51,745 74,414 74,414 75,673 53,254 Exhibit A Page 7 of 1771
TOWN OF ESTES PARKCOMMUNITY CENTER FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUETaxes 650,766 692,196 696,200 725,430 736,000 736,000 764,158 768,392 Investment Income 6,368 - 500 - - - - - Total Revenues657,134 692,196 696,700 725,430 736,000 736,000 764,158 768,392 Community Center 1,499,522 692,196 696,700 725,430 736,000 736,000 764,158 768,392 Transfers Out 104,737 - - - - - - - Rounding(1) 1 - - - - - - Total Expenditures1,604,258 692,197 696,700 725,430 736,000 736,000 764,158 768,392 Net Income (Loss)(947,124) (1) - - - - - - Beginning Fund Balance947,125 1 - - - - - - Ending Fund Balance1 - - - - - - - Exhibit A Page 8 of 1772
TOWN OF ESTES PARKTRAILS EXPANSION FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUETaxes 325,383 346,098 348,100 362,715 368,000 368,000 382,079 384,196 Intergovernmental 81,059 115,217 4,830 - - - - - Investment Income 3,337 5,473 4,000 2,500 2,000 2,000 2,000 2,000 Miscellaneous - 69,880 - - - - - - Total Revenues409,779 536,668 356,930 365,215 370,000 370,000 384,079 386,196 Trails Expansion Operations100 - - - - - 41,073 41,073 Capital Outlay102,680 334,205 - 560 400,000 400,000 634,000 634,000 Transfers Out52,369 673,000 300,000 300,000 - - - - Rounding- (2) - - - - - - Total Expenditures155,149 1,007,203 300,000 300,560 400,000 400,000 675,073 675,073 Net Income (Loss)254,630 (470,535) 56,930 64,655 (30,000) (30,000) (290,994) (288,877) Beginning Fund Balance449,199 703,829 233,294 233,294 297,949 297,949 297,949 297,949 Ending Fund Balance703,829 233,294 290,224 297,949 267,949 267,949 6,955 9,072 Exhibit A Page 9 of 1773
TOWN OF ESTES PARKSTREET IMPROVEMENT FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUETaxes 1,561,839 1,661,271 1,670,900 1,741,032 1,768,000 1,768,000 1,833,980 1,844,142 Intergovernmental - - 336,000 - - - - - Investment Income 30,492 54,498 15,000 40,000 15,000 15,000 15,000 15,000 Miscellaneous 14 6 - - - - - - Transfers In435,000 1,103,000 - - - - - - Total Revenues2,027,345 2,818,775 2,021,900 1,781,032 1,783,000 1,783,000 1,848,980 1,859,142 Street Improvement Operations1,138,011 1,818,796 879,631 807,730 1,112,191 1,103,797 680,855 680,855 Capital Outlay4,120,670 111,179 4,756,202 4,756,202 - - 1,704,000 1,704,000 Transfers Out251,370 - - - - - - - Rounding2 1 - - - - - - Total Expenditures5,510,053 1,929,976 5,635,833 5,563,932 1,112,191 1,103,797 2,384,855 2,384,855 Net Income (Loss)(3,482,708) 888,799 (3,613,933) (3,782,900) 670,809 679,203 (535,875) (525,713) Beginning Fund Balance6,928,078 3,445,370 4,334,169 4,334,169 551,269 551,269 551,269 551,269 Ending Fund Balance3,445,370 4,334,169 720,236 551,269 1,222,078 1,230,472 15,394 25,556 Exhibit A Page 10 of 1774
TOWN OF ESTES PARKLIGHT AND POWER FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUEIntergovernmental 153,652 1,031,202 24,252 764,146 - - - - Charges for Services 14,190,726 15,915,519 16,577,730 16,575,584 16,623,722 17,023,722 17,023,722 17,023,722 Investment Income 78,448 87,206 68,000 70,778 64,000 64,000 64,000 64,000 Miscellaneous (6,817) 472,688 282,980 444,014 107,000 107,000 134,578 134,578 Transfers In 711,942 365,703 - 2,139,306 - - - - Debt Proceeds - - - - - - - 125,000 Total Revenues15,127,951 17,872,318 16,952,962 19,993,828 16,794,722 17,194,722 17,222,300 17,347,300 Source of Supply7,161,617 7,350,123 7,544,166 7,554,166 7,554,806 7,554,806 7,554,806 7,554,806 Distribution1,426,653 3,409,694 4,126,595 4,105,074 3,897,284 3,646,276 3,608,771 3,748,771 Customer Accounts384,020 445,111 501,036 424,542 442,567 446,731 442,985 442,985 Admin & General2,460,229 2,460,966 2,644,817 2,336,837 2,684,931 2,660,258 2,651,102 2,304,701 Debt Service447,266 446,307 446,632 446,632 450,213 450,213 450,213 470,213 Broadband- - - - - - - - Capital Outlay1,677,921 2,603,399 2,988,552 2,232,691 1,697,000 1,392,000 1,392,000 1,942,000 Transfers Out1,391,740 1,646,929 1,731,233 1,731,233 1,772,928 1,772,928 1,772,928 1,772,928 Rounding- - - - - - - - Total Expenditures14,949,446 18,362,529 19,983,031 18,831,175 18,499,729 17,923,212 17,872,805 18,236,404 Net Income (Loss)178,505 (490,211) (3,030,069) 1,162,653 (1,705,007) (728,490) (650,505) (889,104) Beginning Fund Balance8,637,023 8,815,528 8,325,317 8,325,317 9,487,970 9,487,970 9,487,970 9,487,970 Ending Fund Balance8,815,528 8,325,317 5,295,248 9,487,970 7,782,963 8,759,480 8,837,465 8,598,866 Exhibit A Page 11 of 1775
TOWN OF ESTES PARKWATER FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUEIntergovernmental 25,420 (1,395) - 304,517 - - - - Charges for Services 5,069,075 5,410,607 5,785,723 6,634,910 5,677,964 5,677,964 5,677,964 5,677,964 Investment Income 34,844 60,028 32,852 60,000 30,000 30,000 30,000 30,000 Miscellaneous 90,143 278,116 40,208 44,300 40,000 40,000 40,000 40,000 Transfers In - - - 551,956 - - - - Debt Proceeds- - - - - - - 20,000 Total Revenues5,219,482 5,747,356 5,858,783 7,595,683 5,747,964 5,747,964 5,747,964 5,767,964 Source of Supply156,119 98,192 202,274 202,274 202,200 202,200 202,200 202,200 Purification743,780 876,336 1,179,516 1,146,808 1,145,013 1,149,657 1,153,074 1,153,074 Distribution1,162,637 1,918,459 1,641,259 1,489,270 1,645,979 1,656,750 1,641,307 1,545,413 Customer Accounts237,334 351,088 420,073 335,331 419,384 422,270 496,665 496,665 Admin & General628,130 643,529 670,511 760,891 736,338 748,462 746,764 746,764 Debt Service405,277 401,207 404,159 404,159 405,270 405,270 405,270 410,270 Capital Outlay327,771 754,120 5,818,330 3,680,000 2,172,200 2,172,200 3,361,093 3,381,093 Transfers Out56,261 121,820 144,701 144,701 149,042 149,042 149,042 149,042 Rounding- - - - - - - - Total Expenditures3,717,309 5,164,751 10,480,823 8,163,434 6,875,426 6,905,851 8,155,415 8,084,521 Net Income (Loss)1,502,173 582,605 (4,622,040) (567,751) (1,127,462) (1,157,887) (2,407,451) (2,316,557) Beginning Fund Balance5,636,214 7,138,387 7,720,992 7,720,992 7,153,241 7,153,241 7,153,241 7,153,241 Ending Fund Balance7,138,387 7,720,992 3,098,952 7,153,241 6,025,779 5,995,354 4,745,790 4,836,684 Exhibit A Page 12 of 1776
TOWN OF ESTES PARKMEDICAL INSURANCE FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUECharges for Services 1,963,106 2,343,365 2,586,625 2,681,625 2,222,721 2,222,721 2,222,721 2,447,907 Investment Income 4,068 5,885 4,000 7,000 3,500 3,500 3,500 3,500 Miscellaneous 162 506 - 200 - - - - Total Revenues1,967,336 2,349,756 2,590,625 2,688,825 2,226,221 2,226,221 2,226,221 2,451,407 Medical Insurance Fund Operations 2,031,639 1,904,193 2,002,909 2,174,289 2,127,230 2,127,230 2,127,230 2,352,416 Rounding 1 - - - - - - - Total Expenditures2,031,640 1,904,193 2,002,909 2,174,289 2,127,230 2,127,230 2,127,230 2,352,416 Net Income (Loss)(64,304) 445,563 587,716 514,536 98,991 98,991 98,991 98,991 Beginning Fund Balance351,690 287,386 732,949 732,949 1,247,485 1,247,485 1,247,485 1,247,485 Ending Fund Balance287,386 732,949 1,320,665 1,247,485 1,346,476 1,346,476 1,346,476 1,346,476 Exhibit A Page 13 of 1777
TOWN OF ESTES PARKFLEET MAINTENANCE FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUEIntergovernmental (5,984) - - - - - - - Charges for Services532,780 456,458 426,975 426,551 502,053 502,053 502,053 502,053 Investment Income825 2,098 1,100 2,500 1,000 1,000 1,000 1,000 Miscellaneous1,082 3,897 750 - - - - - Total Revenues528,703 462,453 428,825 429,051 503,053 503,053 503,053 503,053 Fleet Maintenance407,828 388,483 426,571 426,678 447,877 452,971 441,334 441,334 Capital Outlay- - - - 314,000 44,000 44,000 44,000 Rounding- - - - - - - - Total Expenditures407,828 388,483 426,571 426,678 761,877 496,971 485,334 485,334 Net Income (Loss)120,875 73,970 2,254 2,373 (258,824) 6,082 17,719 17,719 Beginning Fund Balance168,574 289,449 363,419 363,419 365,792 365,792 365,792 365,792 Ending Fund Balance289,449 363,419 365,673 365,792 106,968 371,874 383,511 383,511 Exhibit A Page 14 of 1778
TOWN OF ESTES PARKINFORMATION SYSTEMS TECHNOLOGY FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUEIntergovernmental (12,812) 5,900 - - - - - - Charges for Services 492,115 611,055 719,776 719,776 750,632 841,731 841,731 841,731 Investment Income 4,314 6,339 4,500 4,500 5,000 5,000 5,000 5,000 Miscellaneous 89,244 2,073 2,000 2,000 1,500 1,500 1,500 1,500 Total Revenues572,861 625,367 726,276 726,276 757,132 848,231 848,231 848,231 IT Operations 471,683 568,585 638,771 655,458 662,267 753,505 749,198 749,198 Capital Outlay 70,320 - 77,000 77,000 89,000 89,000 89,000 89,000 Transfers Out - 365,703 - - - - - - Rounding - - - - - - - - Total Expenditures542,003 934,288 715,771 732,458 751,267 842,505 838,198 838,198 Net Income (Loss)30,858 (308,921) 10,505 (6,182) 5,865 5,726 10,033 10,033 Beginning Fund Balance501,925 532,783 223,862 223,862 217,680 217,680 217,680 217,680 Ending Fund Balance532,783 223,862 234,367 217,680 223,545 223,406 227,713 227,713 Exhibit A Page 15 of 1779
TOWN OF ESTES PARKVEHICLE REPLACEMENT FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUECharges for Services 507,449 869,624 880,419 477,115 834,193 898,193 898,193 455,898 Investment Income 11,164 12,517 12,000 12,000 10,000 10,000 10,000 10,000 Miscellaneous 37,226 45,460 - - - - - - Total Revenues555,839 927,601 892,419 489,115 844,193 908,193 908,193 465,898 Fleet Replacement Operations6,540 - - - - - - - Capital Outlay1,137,755 381,415 366,916 327,163 468,214 532,214 532,214 532,214 Transfers Out- - - 2,691,262 - - - - Rounding- - - - - - - - Total Expenditures1,144,295 381,415 366,916 3,018,425 468,214 532,214 532,214 532,214 Net Income (Loss)(588,456) 546,186 525,503 (2,529,310) 375,979 375,979 375,979 (66,316) Beginning Fund Balance2,865,183 2,276,727 2,822,913 2,822,913 293,603 293,603 293,603 293,603 Ending Fund Balance2,276,727 2,822,913 3,348,416 293,603 669,582 669,582 669,582 227,287 Exhibit A Page 16 of 1780
TOWN OF ESTES PARKRISK MANAGEMENT FUNDSUMMARY BY DEPARTMENT 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Town Board REVENUECharges for Services - - - - 273,947 273,947 273,947 273,947 Total Revenues- - - - 273,947 273,947 273,947 273,947 Risk Management Operations- - - - 273,947 273,947 273,947 273,947 Rounding- - - - - - - - Total Expenditures- - - - 273,947 273,947 273,947 273,947 Net Income (Loss)- - - - - - - - Beginning Fund Balance- - - - - - - - Ending Fund Balance- - - - - - - - Exhibit A Page 17 of 1781
Town of Estes ParkDetail by Account2019 Recommended BudgetTown Board Budget LevelSubtotals - Net Income (Loss)(3,794,435) (2,660,945) (7,797,151) (2,837,883) (930,211) (1,067,507) (3,723,255) (4,296,116) ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-0000-311.00-00 GENERAL PROPERTY(333,937) 1,094 (378,960) (360,476) (382,733) (382,733) (382,733) (382,733) 101-0000-312.00-00 SPECIFIC OWNERSHIP(26,972) (22,803) (27,000) (27,000) (25,000) (25,000) (25,000) (25,000) 101-0000-313.10-00 GENERAL SALES TAX(10,409,218) (11,075,137) (11,139,500) (11,606,878) (12,025,168) (12,025,168) (12,226,530) (12,294,278) 101-0000-313.20-00 LOCAL SALES TAX-VEHICLES(15,609) (15,550) (11,000) (27,000) (15,500) (15,500) (15,500) (15,500) 101-0000-313.30-00 USE TAX-VEHICLES(304,540) (335,175) (295,000) (295,000) (319,000) (319,000) (319,000) (319,000) 101-0000-314.00-00 PROPERTY TAX-PENALTY/INT.(841) 33 (500) (100) (500) (500) (500) (500) 101-0000-315.10-00 TELEPHONE FRANCHISE(10,796) (10,047) (10,000) (10,000) (10,500) (10,500) (10,500) (10,500) 101-0000-315.20-00 NATURAL GAS FRANCHISE(91,407) (99,387) (101,000) (101,000) (100,000) (100,000) (100,000) (100,000) 101-0000-315.30-00 CABLE TV FRANCHISE(57,774) (60,543) (58,000) (58,000) (59,000) (59,000) (59,000) (59,000) 101-0000-315.40-00 ELECTRIC FRANCHISE(237,069) (249,454) (266,723) (260,000) (278,143) (278,143) (278,143) (278,143) 101-0000-315.50-00 WATER FRANCHISE(91,279) (92,701) (100,117) (100,117) (103,120) (103,120) (103,120) (103,120) 101-0000-333.00-00 FEDERAL GRANT(242,725) - - - - - - - 101-0000-334.20-00 OPERATING GRANT- - (2,721) (2,700) - - - - 101-0000-334.30-00 CAPITAL GRANTS- - - - - - - - 101-0000-335.60-00 CIGARETTE TAX(29,871) (29,204) (29,500) (29,500) (29,500) (29,500) (29,500) (29,500) 101-0000-335.70-00 MINERAL LSE/SEV TAX FUNDS(10,738) (7,867) (11,000) (10,750) (7,800) (7,800) (7,800) (7,800) 101-0000-339.10-00 INTERGOVERNMENT TRANSFER- - - - - - - - 101-0000-341.90-00 ARCHITECTURAL REVIEW COMM- - - - - - - - 101-0000-361.00-00 INTEREST EARNINGS(26,011) (18,351) (26,000) (20,000) (19,000) (19,000) (19,000) (19,000) 101-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - 101-0000-363.10-00 LAND(12,602) (12,602) (12,599) (12,599) (12,599) (12,599) (12,599) (12,599) 101-0000-363.20-00 BUILDINGS- - - - - - - - 101-0000-363.90-00 OTHER- (22,500) - - (18,000) (18,000) (18,000) (18,000) 101-0000-365.19-00 NON-PROFIT/COMM FOUNDATIO- - - (2,800) - - - - 101-0000-365.20-20 E.P. ENTRANCE SIGN DONATN- - - - - - - - 101-0000-365.50-00 FIRE DEPARTMENT- - - - - - - - 101-0000-380.10-00 LIEU OF TAXES-L&P(7,861) (5,704) (8,971) (8,900) (9,952) (9,952) (9,952) (9,952) 101-0000-380.20-00 OTHER(138,132) (1,319) (250) (350) (250) (250) (250) (250) 101-0000-380.30-00 SALES OF FIXED ASSETS(10) (1,000) - - - - - - 101-0000-380.40-00 GAIN/LOSS REVENUE- - - - - - - - 101-0000-380.60-00 LIEU OF TAXES-WATER(10,956) (7,495) (11,040) (11,000) (11,053) (11,053) (11,053) (11,053) 101-0000-385.30-00 LOANS TO OTHER AGENCIES- - - - - - - - 101-0000-388.70-00 CAPITAL LEASE PROCEEDS- - - - - - - - 101-0000-391.92-04 COMMUNITY REINVESTMENT- - (340,000) (340,000) - - - - 101-0000-391.92-22 COMMUNITY SERVICES FUND- - - - - - - - 101-0000-391.92-29 FIRE SERVICE FUND- - - - - - - - 101-0000-391.92-31 URBAN RENEWAL AUTHORITY- - - - - - - - 101-0000-391.92-36 EMERGENCY RESPONSE SYSTEM(8,925) - - - - - - - 101-0000-391.92-38 COMMUNITY CENTER FUND(89,252) - - - - - - - 101-0000-391.92-44 TRAIL EXPANSION FUND(44,626) - - - - - - - 101-0000-391.92-60 STREET IMPROVEMENT FUND(214,205) - - - - - - - 101-0000-391.95-02 LIGHT AND POWER(1,391,740) (1,646,929) (1,731,233) (1,731,233) (1,772,928) (1,772,928) (1,772,928) (1,772,928) 101-0000-391.95-03 WATER(56,261) (121,820) (144,701) (144,701) (149,042) (149,042) (149,042) (149,042) 101-0000-391.96-05CATASTROPHIC LOSS- - - - - - - - 101-0000-391.96-06 MEDICAL INSURANCE- - - - - - - - 101-0000-391.97-09 FIRE PENSION FUND- - - - - - - - 101-0000-391.97-10 POLICE PENSION FUND- - - - - - - - Exhibit B Page 1 of 5082
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-0000-391.97-16 THEATRE FUND(21) - - - - - - - 101-1100-341.40-00 SALE MAPS & PUBLICATIONS- - - - - - - - 101-1100-363.20-00 BUILDINGS- - - - - - - - 101-1100-380.20-00 OTHER(4,983) (3,053) (1,500) (400) (2,000) (2,000) (2,000) (2,000) 101-1100-380.20-58 PRPA NORTH COLO ECON DEV- - - - (8,700) (8,700) (8,700) (8,700) 101-1100-411.11-01 SUPERVISORS41,728 41,500 42,746 48,375 53,045 53,045 53,045 53,045 101-1100-411.13-01 PHONE ALLOWANCE320 520 480 320 360 360 360 360 101-1100-411.13-03 VEHICLE ALLOWANCE114 - - - - - - - 101-1100-411.14-11 MEDICAL INSURANCE34,208 43,338 45,416 64,245 75,483 71,890 71,890 71,890 101-1100-411.14-14 EMPLOYEE ASSISTANCE PROG356 384 384 384 384 384 384 384 101-1100-411.14-15 DENTAL INSURANCE6,093 6,093 6,702 7,082 7,645 7,645 7,645 7,645 101-1100-411.14-16 VISION INSURANCE1,326 1,326 1,530 1,587 1,806 1,806 1,806 1,806 101-1100-411.14-17 MASA402 300 693 693 693 693 693 693 101-1100-411.14-18 TELEPHONE DOC312 336 336 336 336 336 336 336 101-1100-411.14-21 TAXES/FICA-MEDICARE2,879 2,796 3,270 3,458 4,058 4,058 4,058 4,058 101-1100-411.14-32 RETIREMENT/PERA4,005 4,396 5,290 5,097 5,877 5,877 5,877 5,877 101-1100-411.14-41 WORKERS' COMPENSATION50 58 62 66 130 130 69 69 101-1100-411.21-01 PROPERTY25 1 - - - - - - 101-1100-411.21-02 LIABILITY369 467 581 400 682 682 682 682 101-1100-411.22-04 ORDINANCE REVISION FEES2,104 7,673 7,000 6,900 5,000 5,000 5,000 5,000 101-1100-411.22-07 RECORDING FEES- 410 200 - 200 200 200 200 101-1100-411.22-09 INFO TECHNOLOGY SERVICES13,422 15,064 15,680 15,680 28,101 31,635 31,635 31,635 101-1100-411.22-26 INSURANCE CLAIMS- - - - - - - - 101-1100-411.22-98 OTHER8,329 13,050 4,105 3,500 4,672 4,672 4,672 4,672 101-1100-411.23-01 PUBLICATION FEES100 - 200 200 500 500 500 500 101-1100-411.24-01 EQUIPMENT- - - - - - - - 101-1100-411.25-01 MAINTENANCE CONTRACTS707 707 697 500 516 516 516 516 101-1100-411.26-01 OFFICE SUPPLIES2,091 4,707 6,500 7,000 6,500 6,500 6,500 6,500 101-1100-411.26-02 POSTAGE67 205 250 - - - - - 101-1100-411.26-03 PRINTING/FORMS1,725 242 500 500 500 500 500 500 101-1100-411.26-17 CATERING/SPECIAL CIRCUM5,113 3,721 11,800 9,547 11,800 11,800 11,800 11,800 101-1100-411.26-23 FURNITURE/FIXTURES1,286 - - - - - - - 101-1100-411.26-33 DATA PROCESSING EQUIPMENT3,114 104 5,000 5,000 5,000 5,000 5,000 5,000 101-1100-411.26-46COMMUNICATION EQUIPMENT- - 4,998 5,000 - - - - 101-1100-411.27-04 EDUCATION/TRAINING10,052 3,804 8,000 5,000 12,000 12,000 12,000 12,000 101-1100-411.27-05 MEMBER DUES/SUBSCRIPTIONS10,905 11,234 12,322 12,322 12,587 12,587 12,587 12,587 101-1100-411.27-06 EMPLOYEE RECOGNITION1,737 - 2,000 2,100 500 500 500 500 101-1100-411.27-07 MILEAGE REIMBURSEMENT1,089 2,027 1,620 1,620 1,620 1,620 1,620 1,620 101-1100-411.28-01 TELEPHONE195 - - - - - - - 101-1100-411.29-05 ECONOMIC DEVELOPMENT- - - - 8,700 8,700 28,700 28,700 101-1100-411.29-40 PUBLIC ACADEMIES/AWARDS3,515 - - - - - - - 101-1100-411.33-31 FURNITURE/FIXTURES- - - - - - - - 101-1100-411.33-36 COMMUNICATION EQUIPMENT- - - - - - - - 101-1100-411.60-01 CONTINGENCIES15,136 10,140 25,000 10,000 25,000 25,000 25,000 25,000 101-1200-351.10-00 COURT FINES- - - - - - (5,000) (5,000) 101-1200-380.20-00 OTHER(114) (78) (150) - - - - - 101-1200-412.11-01 SUPERVISORS28,281 29,364 15,364 10,729 - - - - 101-1200-412.11-02 REGULAR STAFF15,973 16,448 22,008 22,997 26,770 26,770 26,821 26,821 101-1200-412.11-04 STAFF OVERTIME- - - 85 - - - - 101-1200-412.14-11 MEDICAL INSURANCE12 24 8,986 6,148 8,986 8,986 8,986 8,986 101-1200-412.14-12 INSURANCE/LIFE- - 54 10 - - - - 101-1200-412.14-14 EMPLOYEE ASSISTANCE PROG110 110 82 55 27 27 27 27 101-1200-412.14-15 DENTAL INSURANCE444 444 1,205 619 716 716 716 716 101-1200-412.14-16 VISION INSURANCE360 360 387 207 129 129 129 129 Exhibit B Page 2 of 5083
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-1200-412.14-17 MASA100 100 149 49 50 50 50 50 101-1200-412.14-18 TELEPHONE DOC96 96 72 24 24 24 24 24 101-1200-412.14-21 TAXES/FICA-MEDICARE3,379 3,498 3,930 2,563 2,048 2,048 2,052 2,052 101-1200-412.14-32 RETIREMENT/PERA6,051 6,264 7,038 4,607 3,667 3,667 3,675 3,675 101-1200-412.14-41 WORKERS' COMPENSATION62 62 66 61 139 139 64 64 101-1200-412.21-02 LIABILITY344 110 150 150 176 176 176 176 101-1200-412.21-50 UNEMPLOYMENT- - - 615 - - - - 101-1200-412.22-13 CONTRACT LABOR- - 20,000 20,000 32,400 32,400 32,400 32,400 101-1200-412.22-98 OTHER109 130 400 731 87 87 87 87 101-1200-412.26-01 OFFICE SUPPLIES328 - 500 500 1,000 1,000 1,000 1,000 101-1200-412.26-02 POSTAGE- - 100 100 200 200 200 200 101-1200-412.26-03 PRINTING/FORMS- - 200 200 500 500 500 500 101-1200-412.26-17 CATERING/SPECIAL CIRCUM- - 100 100 100 100 100 100 101-1200-412.26-23 FURNITURE/FIXTURES- - 600 600 1,000 1,000 1,000 1,000 101-1200-412.26-33 DATA PROCESSING EQUIPMENT- - 2,000 1,385 - - - - 101-1200-412.27-04 EDUCATION/TRAINING- - 2,000 500 2,000 2,000 2,000 2,000 101-1200-412.27-05 MEMBER DUES/SUBSCRIPTIONS695 695 700 700 700 700 700 700 101-1200-412.27-06 EMPLOYEE RECOGNITION69 - 40 1,500 40 40 40 40 101-1200-412.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-1300-321.11-00 LIQUOR OCCUPATION- - - - - - - - 101-1300-321.12-00 GENERAL OCCUPATION LIC.- - - - - - - - 101-1300-333.00-00 FEDERAL GRANT- - - - - - - - 101-1300-334.20-00 OPERATING GRANT- - (24,675) (24,675) - - - - 101-1300-341.22-04 ACCOUNTING SERVICES- - - - - - - - 101-1300-341.40-00 SALE MAPS & PUBLICATIONS- - - - - - - - 101-1300-343.40-00 OTHER(7,435) (17,128) - (5,000) - - (16,000) (16,000) 101-1300-365.20-00 DONATIONS- (73,842) (13,627) (39,400) - - - - 101-1300-380.20-00 OTHER(3,849) (3,036) - (550) - - - - 101-1300-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 101-1300-413.11-01 SUPERVISORS60,578 62,846 64,731 62,846 62,846 64,744 63,914 63,914 101-1300-413.11-02 REGULAR STAFF188,792 151,891 86,750 87,700 89,820 91,438 90,563 90,563 101-1300-413.11-04 STAFF OVERTIME937 3,084 3,500 3,000 3,000 3,000 3,000 3,000 101-1300-413.13-01 CELL PHONE1,847 1,458 926 861 867 867 867 867 101-1300-413.13-03VEHICLE ALLOWANCE- - - - - - - - 101-1300-413.14-11 MEDICAL INSURANCE25,645 25,621 20,857 18,085 17,627 17,627 17,627 17,627 101-1300-413.14-12 LIFE INSURANCE274 239 246 175 328 328 328 328 101-1300-413.14-14 EMPLOYEE ASSISTANCE PROG140 122 83 80 83 83 83 83 101-1300-413.14-15 DENTAL INSURANCE2,340 2,084 1,273 1,248 1,273 1,273 1,273 1,273 101-1300-413.14-16 VISION INSURANCE477 405 340 321 392 392 392 392 101-1300-413.14-17 MASA57 77 250 150 151 151 151 151 101-1300-413.14-18 TELEPHONE DOC122 108 121 73 73 73 73 73 101-1300-413.14-21 TAXES/FICA-MEDICARE18,092 15,512 11,818 11,621 11,908 12,177 12,047 12,047 101-1300-413.14-31 RETIREMENT/ICMA 401(A)23,141 17,694 8,868 8,610 4,305 4,305 4,305 4,305 101-1300-413.14-32 RETIREMENT/PERA10,981 12,067 11,885 14,531 14,630 14,923 14,772 14,772 101-1300-413.14-35 RETIREMENT/ F.P.P.A- - - - - - - - 101-1300-413.14-41 WORKERS' COMPENSATION1,103 984 1,162 866 2,440 2,440 909 909 101-1300-413.14-59 OTHER BENEFIT COSTS- 34,104 - - - - - - 101-1300-413.21-01 PROPERTY147 189 1,148 - - - - - 101-1300-413.21-02 LIABILITY1,917 891 47 860 1,344 1,344 1,344 1,344 101-1300-413.21-50 UNEMPLOYMENT- - - - - - - - 101-1300-413.22-02 ENGINEERING- - - - - - - - 101-1300-413.22-07 RECORDING FEES- - - - - - - - 101-1300-413.22-08 LEGAL- - - - - - - - 101-1300-413.22-09 INFO TECHNOLOGY SERVICES13,422 18,077 23,519 23,519 24,087 27,116 27,116 27,116 Exhibit B Page 3 of 5084
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-1300-413.22-26 INSURANCE CLAIMS- - - - - - - - 101-1300-413.22-98 OTHER4,912 4,540 4,862 4,862 4,994 4,994 4,994 4,994 101-1300-413.23-01 PUBLICATION FEES18,585 4,282 39,500 39,000 23,500 23,500 23,500 23,500 101-1300-413.23-03 ADVERTISING PRODUCTION- - 20,000 10,000 - - - - 101-1300-413.24-01 EQUIPMENT- - - - - - - - 101-1300-413.24-03 LEASE- - - - - - - - 101-1300-413.25-01 MAINTENANCE CONTRACTS6,036 4,934 4,916 4,900 4,419 4,419 4,419 4,419 101-1300-413.25-98 OTHER EQUIPMENT/MACHINERY- - - - - - - - 101-1300-413.26-01 OFFICE SUPPLIES764 792 1,500 1,500 1,500 1,500 1,500 1,500 101-1300-413.26-02 POSTAGE4,512 4,626 4,500 6,500 6,500 6,500 6,500 6,500 101-1300-413.26-03 PRINTING/FORMS- - - - - - - - 101-1300-413.26-04 FREIGHT/SHIPPING35 - - - - - - - 101-1300-413.26-17 CATERING/SPEC CIRCUMSTANC2,634 3,081 4,000 5,500 5,500 5,500 5,500 5,500 101-1300-413.26-23 FURNITURE/FIXTURES- 1,680 - - 1,500 1,500 1,500 1,500 101-1300-413.26-32 DATA PROCESSING SOFTWARE- 677 300 300 300 300 300 300 101-1300-413.26-33 DATA PROCESSING EQUIPMENT- 2,081 1,000 1,000 1,000 1,000 1,000 1,000 101-1300-413.26-42 OFFICE EQUIPMENT- - - - - - - - 101-1300-413.27-02 UNIFORM ALLOWANCE- - - - - - - - 101-1300-413.27-04 EDUCATION/TRAINING9,505 16,148 22,500 22,500 23,000 23,000 57,000 57,000 101-1300-413.27-05 MEMBER DUES/SUBSCRIPTIONS4,437 8,479 8,598 9,500 9,500 9,500 9,500 9,500 101-1300-413.27-06 EMPLOYEE RECOGNITION2,546 2,156 2,380 2,380 4,380 4,380 4,380 4,380 101-1300-413.27-07 MILEAGE REIMBURSEMENT1,201 954 3,000 1,500 3,000 3,000 3,000 3,000 101-1300-413.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-1300-413.28-01 TELEPHONE545 480 530 530 530 530 530 530 101-1300-413.29-22 MARKETING EXPENSE- - - - - - - - 101-1300-413.29-33 CENTENNIAL CELEBRATION2,464 33,120 - - - - - - 101-1300-413.29-34 PIKAS IN THE PARK1,575 3,825 - - - - - - 101-1300-413.31-13 LAND IMPROVEMENTS- 67,059 57,671 57,671 - - - - 101-1300-413.33-31 FURNITURE/FIXTURES- - - - - - - - 101-1300-413.33-32 OFFICE EQUIPMENT- - - - - - - - 101-1300-413.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 101-1400-321.11-00 LIQUOR OCCUPATION(63,370) (81,342) (60,595) (60,000) (80,000) (80,000) (60,000) (60,000) 101-1400-321.12-00 GENERAL OCCUPATION LIC.(339,213) (330,372) (320,000) (320,000) (365,600) (365,600) (292,200) (267,733) 101-1400-321.19-00MISC. LIQUOR FEE- - - - - - - - 101-1400-333.00-00 FEDERAL GRANT- - - - - - - - 101-1400-334.20-00 OPERATING GRANT- - - - - - - - 101-1400-341.22-04 ACCOUNTING SERVICES- - - - - - - - 101-1400-380.20-00 OTHER(1,744) (3,426) (1,500) (2,000) (1,500) (1,500) (1,500) (1,500) 101-1400-414.11-01 SUPERVISORS37,813 39,983 40,013 41,153 40,814 42,046 41,507 41,507 101-1400-414.11-02 REGULAR STAFF56,400 55,133 80,556 76,987 89,662 90,550 89,864 89,864 101-1400-414.11-03 SEASONAL STAFF- - - - - - - - 101-1400-414.11-04 STAFF OVERTIME260 1,070 5,000 5,000 5,000 5,000 5,000 5,000 101-1400-414.13-01 CELL PHONE616 538 497 417 502 502 502 502 101-1400-414.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-1400-414.14-11 MEDICAL INSURANCE9,708 9,730 19,784 17,131 19,784 19,784 19,784 19,784 101-1400-414.14-12 LIFE INSURANCE140 144 218 206 436 436 436 436 101-1400-414.14-14 EMPLOYEE ASSISTANCE PROG78 80 111 102 111 111 111 111 101-1400-414.14-15 DENTAL INSURANCE1,503 1,238 1,989 1,694 1,989 1,989 1,989 1,989 101-1400-414.14-16 VISION INSURANCE223 240 521 404 521 521 521 521 101-1400-414.14-17 MASA76 68 200 200 200 200 200 200 101-1400-414.14-18 TELEPHONE DOC58 52 97 97 97 97 97 97 101-1400-414.14-21 TAXES/FICA-MEDICARE7,182 7,217 9,606 9,324 10,364 10,526 10,432 10,432 101-1400-414.14-32 RETIREMENT/PERA12,775 12,633 16,518 14,381 17,875 18,166 17,998 17,998 101-1400-414.14-41 WORKERS' COMPENSATION134 131 138 161 290 290 169 169 Exhibit B Page 4 of 5085
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-1400-414.21-01 PROPERTY25 - - - 55 55 55 55 101-1400-414.21-02 LIABILITY885 839 1,056 800 1,236 1,236 1,236 1,236 101-1400-414.21-50 UNEMPLOYMENT- - - - - - - - 101-1400-414.22-07 RECORDING FEES120 - 200 250 200 200 200 200 101-1400-414.22-08 LEGAL114,096 90,327 110,000 80,000 110,000 110,000 110,000 110,000 101-1400-414.22-09 INFO TECHNOLOGY SERVICES13,422 18,227 23,519 23,500 20,072 22,596 22,596 22,596 101-1400-414.22-13 CONTRACT/SKILLED SERVICES14,535 14,451 25,000 25,000 25,000 25,000 25,000 25,000 101-1400-414.22-98 OTHER32,738 26,044 54,894 55,000 31,702 31,702 31,702 31,702 101-1400-414.23-01 PUBLICATION FEES9,992 10,556 10,000 10,000 10,000 10,000 10,000 10,000 101-1400-414.25-01 MAINTENANCE CONTRACTS14,071 12,524 33,344 33,000 44,474 44,474 44,474 44,474 101-1400-414.26-01 OFFICE SUPPLIES3,414 2,584 3,000 3,000 3,000 3,000 3,000 3,000 101-1400-414.26-02 POSTAGE2,877 2,206 3,000 3,000 2,000 2,000 2,000 2,000 101-1400-414.26-03 PRINTING/FORMS1,333 1,689 2,000 2,000 2,000 2,000 2,000 2,000 101-1400-414.26-04 FREIGHT/SHIPPING7 - - - - - - - 101-1400-414.26-17 CATERING/SPEC CIRCUMSTANC582 401 2,000 2,000 2,000 2,000 2,000 2,000 101-1400-414.26-23 FURNITURE/FIXTURES850 12,283 2,750 2,750 1,000 1,000 1,000 1,000 101-1400-414.26-32 DATA PROCESSING SOFTWARE24 501 - 449 - - - - 101-1400-414.26-33 DATA PROCESSING EQUIPMENT1,804 2,501 4,000 3,551 4,000 4,000 4,000 4,000 101-1400-414.26-42 OFFICE EQUIPMENT- - - - - - - - 101-1400-414.27-04 EDUCATION/TRAINING2,467 7,013 22,520 22,520 22,520 22,520 22,520 22,520 101-1400-414.27-05 MEMBER DUES/SUBSCRIPTIONS6,305 6,192 6,995 6,995 6,995 6,995 6,995 6,995 101-1400-414.27-06 EMPLOYEE RECOGNITION190 286 360 360 360 360 360 360 101-1400-414.27-07 MILEAGE REIMBURSEMENT348 204 500 500 500 500 500 500 101-1400-414.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-1400-414.28-01 TELEPHONE- - - - - - - - 101-1400-414.37-01 SOFTWARE- 114,401 159,483 159,483 - - - - 101-1500-333.00-00 FEDERAL GRANT- - - - - - - - 101-1500-334.20-00 OPERATING GRANT(86,170) (46,387) - (6,900) - - - - 101-1500-341.22-04 ACCOUNTING SERVICES(16,842) (17,348) (17,510) (17,510) (18,035) (18,035) (18,035) (18,035) 101-1500-380.20-00 OTHER(2,368) (1,673) (1,250) (500) (500) (500) (500) (500) 101-1500-415.11-01 SUPERVISORS88,572 83,830 71,063 133,758 118,973 122,566 120,995 120,995 101-1500-415.11-02 REGULAR STAFF215,801 180,294 205,458 147,114 150,228 151,731 150,576 150,576 101-1500-415.11-03 SEASONAL STAFF- - - - - - - - 101-1500-415.11-04 STAFF OVERTIME14,191 8,185 13,500 13,500 13,500 13,500 13,500 13,500 101-1500-415.13-01 CELL PHONE226 - - - - - - - 101-1500-415.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-1500-415.14-11 MEDICAL INSURANCE41,234 36,651 58,483 57,948 59,333 59,333 59,333 59,333 101-1500-415.14-12 LIFE INSURANCE446 377 562 487 907 907 907 907 101-1500-415.14-14 EMPLOYEE ASSISTANCE PROG247 211 285 241 230 230 230 230 101-1500-415.14-15 DENTAL INSURANCE3,657 3,148 5,208 4,985 5,351 5,351 5,351 5,351 101-1500-415.14-16 VISION INSURANCE639 574 1,107 1,036 1,001 1,001 1,001 1,001 101-1500-415.14-17 MASA260 387 515 406 406 406 406 406 101-1500-415.14-18 TELEPHONE DOC216 185 250 197 197 197 197 197 101-1500-415.14-21 TAXES/FICA-MEDICARE23,769 20,637 22,187 22,245 21,627 22,016 21,808 21,808 101-1500-415.14-31RETIREMENT/ICMA 401(A)4,005 - - - - - - - 101-1500-415.14-32 RETIREMENT/PERA38,637 35,710 37,883 38,723 36,881 37,579 37,205 37,205 101-1500-415.14-41 WORKERS' COMPENSATION365 272 264 342 554 554 359 359 101-1500-415.21-01 PROPERTY25 9 - - - - - - 101-1500-415.21-02 LIABILITY2,089 1,203 1,496 1,496 1,752 1,752 1,752 1,752 101-1500-415.21-50 UNEMPLOYMENT5,343 - - - - - - - 101-1500-415.22-01 AUDITING10,025 10,729 11,250 11,250 11,500 11,500 11,500 11,500 101-1500-415.22-08 LEGAL- - 500 500 500 500 500 500 101-1500-415.22-09 INFO TECHNOLOGY SERVICES24,607 45,192 58,798 58,798 48,174 54,230 54,230 54,230 101-1500-415.22-10 BANK SERVICE732 2,991 1,000 1,000 1,000 1,000 1,000 1,000 Exhibit B Page 5 of 5086
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-1500-415.22-11 COUNTY TREASURER (2%)6,696 1,232 7,500 7,500 7,500 7,500 7,500 7,500 101-1500-415.22-13 CONTRACT/SKILLED SERVICES- - - - - - - - 101-1500-415.22-21 COUNTY VEH LICENSING (5%)16,025 17,536 17,000 17,000 17,000 17,000 17,000 17,000 101-1500-415.22-95 INVESTMENT SERVICE FEES- - - - - - - - 101-1500-415.22-98 OTHER13,413 7,241 6,000 6,000 6,121 6,121 6,121 6,121 101-1500-415.23-01 PUBLICATION FEES1,086 171 1,900 1,900 1,900 1,900 1,900 1,900 101-1500-415.25-01 MAINTENANCE CONTRACTS1,591 1,591 4,818 4,818 4,411 4,411 4,411 4,411 101-1500-415.26-01 OFFICE SUPPLIES887 882 1,000 1,000 1,000 1,000 1,000 1,000 101-1500-415.26-02 POSTAGE3,433 3,362 3,700 3,700 3,700 3,700 3,700 3,700 101-1500-415.26-03 PRINTING/FORMS2,127 2,537 3,500 3,500 3,500 3,500 3,500 3,500 101-1500-415.26-04 FREIGHT/SHIPPING- - - - - - - - 101-1500-415.26-11 POLICE EQUIPMENT & SUPPLY- - - - - - - - 101-1500-415.26-17 CATERING/SPEC CIRCUMSTANC940 418 800 800 500 500 500 500 101-1500-415.26-23 FURNITURE/FIXTURES4,084 103 2,300 2,300 2,800 2,800 2,800 2,800 101-1500-415.26-32 DATA PROCESSING SOFTWARE299 800 500 500 500 500 500 500 101-1500-415.26-33 DATA PROCESSING EQUIPMENT1,355 2,084 1,000 1,000 1,000 1,000 1,000 1,000 101-1500-415.27-04 EDUCATION/TRAINING1,936 1,367 7,000 7,000 5,000 5,000 5,000 5,000 101-1500-415.27-05 MEMBER DUES/SUBSCRIPTIONS285 842 1,735 1,735 1,735 1,735 1,735 1,735 101-1500-415.27-06 EMPLOYEE RECOGNITION640 995 640 640 640 640 640 640 101-1500-415.27-07 MILEAGE REIMBURSEMENT403 50 250 250 250 250 250 250 101-1500-415.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-1500-415.28-01 TELEPHONE- - - - - - - - 101-1500-415.29-07 UNCOLLECTIBLE ACCOUNTS- - - - - - - - 101-1600-321.12-00 GENERAL OCCUPATION LIC.- (67,176) (55,000) (55,000) (72,000) (72,000) (72,000) (72,000) 101-1600-333.00-00 FEDERAL GRANT- - - - - - - - 101-1600-334.20-00 OPERATING GRANT(121,925) (189,791) (62,212) (20,000) - - - - 101-1600-338.60-00 LARIMER COUNTY IGA(47,772) (68,444) (80,257) (80,257) (70,257) (220,257) (230,257) (230,257) 101-1600-341.30-00 APPLICATION FEES-INSIDE(56,790) (61,003) (50,000) (71,000) (50,000) (50,000) (50,000) (50,000) 101-1600-341.35-00 APPLICATION FEES-OUTSIDE(23,056) (37,750) (2,000) (12,000) (25,000) (25,000) (25,000) (25,000) 101-1600-341.37-00 GUARANTEE RELEASE FEES- - - - - - - - 101-1600-341.90-00 ARCHITECTURAL REVIEW COMM- - - - - - - - 101-1600-380.20-00 OTHER(52,572) (1,707) (250) (2,500) - - - - 101-1600-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 101-1600-416.11-01 SUPERVISORS113,256 87,506 88,829 88,829 88,830 91,512 90,339 90,339 101-1600-416.11-02 REGULAR STAFF318,024 283,461 280,069 252,751 270,728 386,517 323,522 323,522 101-1600-416.11-03 SEASONAL STAFF5,745 - - - - - - - 101-1600-416.11-04 STAFF OVERTIME9,402 9,116 8,000 8,000 8,000 8,000 8,000 8,000 101-1600-416.13-01 CELL PHONE1,434 740 1,554 291 270 1,230 270 270 101-1600-416.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-1600-416.14-11 MEDICAL INSURANCE67,111 65,023 75,471 69,192 73,346 109,291 91,318 91,318 101-1600-416.14-12 LIFE INSURANCE633 599 810 571 1,188 1,620 1,404 1,404 101-1600-416.14-14 EMPLOYEE ASSISTANCE PROG341 311 466 277 302 411 356 356 101-1600-416.14-15 DENTAL INSURANCE5,158 4,600 5,987 4,546 5,045 7,907 6,476 6,476 101-1600-416.14-16 VISION INSURANCE888 969 1,383 1,071 1,281 1,797 1,539 1,539 101-1600-416.14-17MASA346 339 643 644 545 743 644 644 101-1600-416.14-18 TELEPHONE DOC298 272 312 312 264 360 312 312 101-1600-416.14-21 TAXES/FICA-MEDICARE33,253 28,123 28,833 26,462 28,118 37,181 32,272 32,272 101-1600-416.14-31 RETIREMENT/ICMA 401(A)3,138 - - - - - - - 101-1600-416.14-32 RETIREMENT/PERA57,044 49,632 50,539 47,222 49,259 65,490 56,699 56,699 101-1600-416.14-41 WORKERS' COMPENSATION3,751 3,117 3,174 2,467 6,665 6,665 2,590 2,590 101-1600-416.21-01 PROPERTY49 112 - - - - - - 101-1600-416.21-02 LIABILITY2,684 2,345 2,867 2,500 3,358 3,358 3,358 3,358 101-1600-416.22-03 PLANNING- - - - - - - - 101-1600-416.22-08 LEGAL62,810 35,075 34,000 38,500 34,000 34,000 34,000 34,000 Exhibit B Page 6 of 5087
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-1600-416.22-09 INFO TECHNOLOGY SERVICES17,896 27,115 31,359 31,359 32,116 36,154 36,154 36,154 101-1600-416.22-13 CONTRACT/SKILLED SERVICES164,805 294,398 105,000 100,000 95,000 395,000 415,000 415,000 101-1600-416.22-24 GIS9,734 4,144 4,000 3,000 4,000 4,000 4,000 4,000 101-1600-416.22-26 INSURANCE CLAIMS225,000 5,000 - - 5,000 5,000 5,000 5,000 101-1600-416.22-35 APPLICATION PUBLICATIONS2,062 1,703 2,000 2,000 2,000 2,000 2,000 2,000 101-1600-416.22-98 OTHER3,846 9,737 726 31,000 4,663 4,663 4,663 4,663 101-1600-416.23-01 PUBLICATION FEES128 325 800 800 800 800 800 800 101-1600-416.24-03 LEASE2,292 2,377 3,300 3,300 3,300 3,300 3,300 3,300 101-1600-416.25-01 MAINTENANCE CONTRACTS3,429 6,743 3,671 3,671 3,445 3,445 3,445 3,445 101-1600-416.25-02 BUILDINGS- - - - - - - - 101-1600-416.25-98 OTHER EQUIPMENT/MACHINERY- - - - - - - - 101-1600-416.26-01 OFFICE SUPPLIES2,939 3,422 2,750 2,750 2,750 2,750 2,750 2,750 101-1600-416.26-02 POSTAGE1,733 1,565 4,000 4,000 4,000 4,000 4,000 4,000 101-1600-416.26-03 PRINTING/FORMS521 334 250 250 250 250 250 250 101-1600-416.26-04 FREIGHT/SHIPPING7 41 - - - - - - 101-1600-416.26-10 LAWN- - - - - - - - 101-1600-416.26-17 CATERING/SPEC CIRCUMSTANC3,986 2,085 2,250 2,250 2,250 2,250 2,250 2,250 101-1600-416.26-23 FURNITURE/FIXTURES5,226 - 500 500 500 500 500 500 101-1600-416.26-32 DATA PROCESSING SOFTWARE840 52,885 54,200 54,200 34,000 34,000 34,000 34,000 101-1600-416.26-33 DATA PROCESSING EQUIPMENT4,456 - 1,000 1,000 1,000 1,000 1,000 1,000 101-1600-416.26-38 FLOOD RESTORATION/RECLAMA- - - - - - - - 101-1600-416.26-47 CODE BOOKS- - - - - - - - 101-1600-416.27-02 UNIFORM ALLOWANCE141 - - - - - - - 101-1600-416.27-04 EDUCATION/TRAINING8,492 7,185 12,200 12,200 12,200 12,200 12,200 12,200 101-1600-416.27-05 MEMBER DUES/SUBSCRIPTIONS1,897 2,786 3,000 3,000 3,000 3,000 3,000 3,000 101-1600-416.27-06 EMPLOYEE RECOGNITION420 480 600 600 600 600 600 600 101-1600-416.27-07 MILEAGE REIMBURSEMENT1,028 1,068 500 500 500 500 500 500 101-1600-416.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-1600-416.28-01 TELEPHONE752 - - - - - - - 101-1600-416.29-05 ECONOMIC DEVELOPMENT- - - - - - - - 101-1600-416.29-06 INTEREST ON DEPOSITS38 325 25 750 750 750 750 750 101-1600-416.29-98 MISCELLANEOUS- 4,038 - - - - - - 101-1600-416.33-31 FURNITURE/FIXTURES- - - - - - - - 101-1600-416.33-32OFFICE EQUIPMENT- - - - - - - - 101-1600-416.33-33 DATA PROCESSING EQUIPMENT- 6,547 - - - - - - 101-1700-333.00-00 FEDERAL GRANT- - - - - - - - 101-1700-334.20-00 OPERATING GRANT- - - - - - - - 101-1700-363.10-00 LAND(27,000) - - - - - - - 101-1700-363.20-00 BUILDINGS(169,516) (169,066) (172,442) (172,442) (172,442) (172,442) (172,442) (172,442) 101-1700-380.20-00 OTHER(5,628) (5,566) - (5,000) - - - - 101-1700-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 101-1700-417.11-01 SUPERVISORS18,025 18,323 18,170 18,848 18,534 19,093 18,848 18,848 101-1700-417.11-02 REGULAR STAFF72,780 77,836 123,449 110,301 118,598 121,308 119,630 119,630 101-1700-417.11-04 STAFF OVERTIME80 90 - 3,700 3,700 3,700 3,700 3,700 101-1700-417.13-01 CELL PHONE898 935 863 1,024 1,320 1,320 1,320 1,320 101-1700-417.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-1700-417.14-11 MEDICAL INSURANCE17,502 18,036 36,892 27,257 27,966 27,966 27,966 27,966 101-1700-417.14-12 LIFE INSURANCE115 117 227 211 454 454 454 454 101-1700-417.14-14 EMPLOYEE ASSISTANCE PROG59 60 115 106 115 115 115 115 101-1700-417.14-15 DENTAL INSURANCE1,342 1,345 2,911 1,901 2,063 2,063 2,063 2,063 101-1700-417.14-16 VISION INSURANCE255 257 528 451 542 542 542 542 101-1700-417.14-17 MASA58 55 208 209 208 208 208 208 101-1700-417.14-18 TELEPHONE DOC51 53 101 101 101 101 101 101 101-1700-417.14-21 TAXES/FICA-MEDICARE6,856 7,274 10,834 10,084 10,774 11,024 10,877 10,877 Exhibit B Page 7 of 5088
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-1700-417.14-31 RETIREMENT/ICMA 401(A)2,392 2,510 2,489 2,582 1,313 1,313 1,313 1,313 101-1700-417.14-32 RETIREMENT/PERA9,805 10,645 16,913 15,658 16,934 17,326 17,087 17,087 101-1700-417.14-41 WORKERS' COMPENSATION1,025 1,024 1,084 1,383 2,276 2,276 1,452 1,452 101-1700-417.14-59 OTHER BENEFIT COSTS- 2,650 - - - - - - 101-1700-417.21-01 PROPERTY31,711 33,559 24,006 24,006 28,231 28,231 28,231 28,231 101-1700-417.21-02 LIABILITY246 2,248 2,274 2,274 3,900 3,900 3,900 3,900 101-1700-417.22-02 ENGINEERING- - 20,000 20,000 - - - - 101-1700-417.22-08 LEGAL- - - - - - - - 101-1700-417.22-09 INFO TECHNOLOGY SERVICES- 3,013 3,920 3,920 8,029 9,039 9,039 9,039 101-1700-417.22-26 INSURANCE CLAIMS- 2,600 - - - - - - 101-1700-417.22-98 OTHER1,894 1,007 218 250 444 100,444 444 444 101-1700-417.23-01 PUBLICATION FEES- 15 - - - - - - 101-1700-417.24-02 REAL PROPERTY40,264 786 762 750 762 762 762 762 101-1700-417.24-03 LEASE- - - - - - - - 101-1700-417.24-04 CONF CTR PROPERTY TAX13,239 13,103 13,900 13,900 13,900 13,900 13,900 13,900 101-1700-417.25-01 MAINTENANCE CONTRACTS214,035 218,928 222,960 222,960 229,789 229,789 229,789 229,789 101-1700-417.25-02 BUILDINGS120,288 191,833 123,163 123,163 50,000 127,042 127,042 127,042 101-1700-417.25-04 VEHICLE EQUIPMENT2,320 1,046 1,000 1,000 - - - - 101-1700-417.25-09 VEHICLE REPAIRS-FLEET SHP- 726 1,600 1,600 1,600 1,600 1,600 1,600 101-1700-417.25-44 FUTURE VEHICLE PURCHASE- 2,719 32,719 32,719 3,720 3,720 3,720 3,720 101-1700-417.26-01 OFFICE SUPPLIES316 35 500 500 250 250 250 250 101-1700-417.26-04 FREIGHT/SHIPPING110 - - 25 - - - - 101-1700-417.26-05 JANITORIAL35,243 23,853 30,000 30,000 30,000 30,000 30,000 30,000 101-1700-417.26-13 MEDICAL- 183 - 50 - - - - 101-1700-417.26-17 CATERING/SPEC CIRCUMSTANC- 108 250 250 - - - - 101-1700-417.26-23 FURNITURE/FIXTURES3,620 - 500 500 250 250 250 250 101-1700-417.26-33 DATA PROCESSING EQUIPMENT- - 2,000 2,000 - - - - 101-1700-417.26-39 FUEL & OIL- 403 - 500 500 500 500 500 101-1700-417.27-01 PERSONAL SAFETY EQUPMENT- - - 150 - - - - 101-1700-417.27-02 UNIFORM ALLOWANCE- 51 75 75 150 150 150 150 101-1700-417.27-04 EDUCATION/TRAINING652 259 1,400 1,400 1,800 1,800 1,800 1,800 101-1700-417.27-05 MEMBER DUES/SUBSCRIPTIONS- 359 - 400 - - - - 101-1700-417.27-06 EMPLOYEE RECOGNITION- 68 - - - - - - 101-1700-417.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-1700-417.28-01 TELEPHONE461 466 1,000 500 500 500 500 500 101-1700-417.28-02 NATURAL GAS3,668 4,298 4,200 4,200 4,400 4,400 4,400 4,400 101-1700-417.28-03 ELECTRICAL ENERGY134,663 158,346 144,000 144,000 154,000 154,000 154,000 154,000 101-1700-417.28-04 WATER15,381 18,988 10,000 10,000 10,000 10,000 10,000 10,000 101-1700-417.28-05 SEWER25,939 26,954 14,000 14,000 14,000 14,000 14,000 14,000 101-1700-417.28-06 TRASH DISPOSAL71,243 90,897 113,000 113,000 113,000 113,000 113,000 113,000 101-1700-417.32-21 NEW BUILDINGS- - - - - - - - 101-1700-417.32-22 BUILDING REMODELING- - 307,100 307,100 - 206,100 206,100 206,100 101-1700-417.33-31 FURNITURE/FIXTURES21,600 - - - - - - - 101-1700-417.33-32 OFFICE EQUIPMENT99,909 - 36,001 36,001 - - - - 101-1700-417.37-99MAINTENANCE RESERVE- - - - - - 12,000 12,000 101-1800-341.80-00 INS. STOP LOSS- - - - - - - - 101-1800-380.20-00 OTHER(10,710) (10,388) (10,000) (10,000) (10,500) (10,500) (10,500) (10,500) 101-1800-418.11-02 REGULAR STAFF- - - - - - - - 101-1800-418.14-11 MEDICAL INSURANCE- - - - - - - - 101-1800-418.14-12 LIFE INSURANCE- - - - - - - - 101-1800-418.14-14 EMPLOYEE ASSISTANCE PROG- - - - - - - - 101-1800-418.14-15 DENTAL INSURANCE- - - - - - - - 101-1800-418.14-16 VISION INSURANCE- - - - - - - - 101-1800-418.14-21 TAXES/FICA-MEDICARE- - - - - - - - Exhibit B Page 8 of 5089
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-1800-418.14-32 RETIREMENT/PERA- - - - - - - - 101-1800-418.14-41 WORKERS' COMPENSATION- - - - - - - - 101-1800-418.14-60 POST EMPLOYMENT INSURANCE10,408 23,304 43,465 43,465 39,780 39,780 39,780 39,780 101-1800-418.14-65 OTHER POSTEMPLOYMENT BENF- - - - - - - - 101-1800-418.14-75 CHILDCARE ASSISTANCE PROG- - - - - 25,000 25,000 25,000 101-1800-418.14-80 WELLNESS BENEFIT798 2,492 7,000 7,000 7,000 47,000 7,000 7,000 101-1800-418.22-28 BENEFIT CONSULTANT FEE29,000 29,000 30,000 30,000 30,000 30,000 30,000 30,000 101-1800-418.22-90 ACTUARIAL STUDY509 - 8,900 8,900 10,000 10,000 10,000 10,000 101-1800-418.22-98 OTHER- - - - - - - - 101-1800-418.26-17 CATERING/SPEC CIRCUMSTANC- - 8,000 8,000 2,000 2,000 2,000 2,000 101-1800-418.27-04 EDUCATION/TRAINING- - - 3,950 - - - - 101-1800-418.27-06 EMPLOYEE RECOGNITION2,257 2,700 1,200 1,200 1,400 1,400 1,400 1,400 101-1800-418.27-11 EMPLOYEE HOME OWNERSHIP46,851 57,612 61,086 57,136 53,000 79,000 79,000 79,000 101-1800-418.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-1900-333.00-00 FEDERAL GRANT(62,000) - - - - - - - 101-1900-334.20-00 OPERATING GRANT- - - - - - - - 101-1900-365.19-00 NON-PROFIT/COMM FOUNDATIO(13,900) - - - - - - - 101-1900-380.20-00 OTHER- - - - - - - - 101-1900-385.30-00 LOANS TO OTHER AGENCIES- - - - - - - - 101-1900-419.22-13 CONTRACT/SKILLED SERVICES- - - - - - - - 101-1900-419.22-98 OTHER62,000 - - - - - - - 101-1900-419.23-01 PUBLICATION FEES- - - - - - - - 101-1900-419.29-50NOTE RECEIVABLE-EPHA- - - - - - - - 101-1900-419.29-51 NOTE RECEIVABLE-EVFPD- - - - - - - - 101-1900-419.91-20 ARTS & EDUCATION1,850 - - - - - - - 101-1900-419.91-21 CROSSROADS- - 20,000 20,000 30,400 30,400 30,400 30,400 101-1900-419.91-24 EP NONPROFIT RESOURCE CTR- - 5,000 5,000 7,000 7,000 7,000 7,000 101-1900-419.91-25 VIA MOBILITY SVCS- - 31,800 31,800 32,436 32,436 32,436 32,436 101-1900-419.91-27 SCHOOL DISTRICT- - - - - - - - 101-1900-419.91-28 HOUSING83,000 50,000 32,000 32,000 26,000 26,000 26,000 26,000 101-1900-419.91-29 PARTNERS CHALLENGE GRANT- - - - - - - - 101-1900-419.91-30 E.P. LIBRARY DISTRICT- - - - - - - - 101-1900-419.91-31 STATE HISTORIC GRANT EXP.- - - - - - - - 101-1900-419.91-32PACK- - - - - - - - 101-1900-419.91-33 YOUTH35,000 32,438 - - - - - - 101-1900-419.91-34 FOOD TAX REFUND9,750 9,200 10,000 10,000 10,000 10,000 10,000 10,000 101-1900-419.91-35 SALUD FAMILY MED. CENTER- - 20,000 20,000 20,000 20,000 20,000 20,000 101-1900-419.91-36 EV CRISIS ADVOCATES- - 15,000 15,000 15,000 15,000 15,000 15,000 101-1900-419.91-37 ESTES VALLEY LAND TRUST- - - - - - - - 101-1900-419.91-38 HUMAN SERVICES49,975 44,000 - - - - - - 101-1900-419.91-39 SISTER CITY PROGRAM3,500 3,000 - - - - - - 101-1900-419.91-40 ECONOMIC DEVELOPMENT CNCL44,250 44,250 51,500 51,500 51,500 51,500 51,500 51,500 101-1900-419.91-41 ESTES VALLEY REC & PARK- - - - - - - - 101-1900-419.91-42 EV WATER COALITION- - - - 15,000 15,000 15,000 15,000 101-1900-419.91-46 EVICS INV IN CHILD SUCCES- - 25,000 25,000 27,000 27,000 27,000 29,100 101-1900-419.91-47 COMMUNITY INITIATIVE- - 31,176 31,176 20,000 20,000 20,000 17,900 101-1900-419.91-48 EVENT SPONSORSHIP- - 7,000 7,000 7,000 7,000 7,000 7,000 101-1900-419.91-89 LARIMER COUNTY41,036 40,112 42,000 42,000 42,000 42,000 42,000 42,000 101-1900-419.92-29 EVFPD-GENERAL FUND728,645 775,270 779,765 779,765 841,762 841,762 841,762 860,599 101-1900-419.92-32 LOCAL MARKETING DISTRICT- - - - - - - - 101-2100-322.30-00 BICYCLE- - - - - - - - 101-2100-322.31-00 PARKING PERMITS(1,290) (1,710) (800) (1,680) (1,500) (1,500) - - 101-2100-322.60-00 ANIMAL(1,169) (1,097) (1,400) (1,500) (1,000) (1,000) (1,000) (1,000) 101-2100-333.00-00 FEDERAL GRANT(3,239) (9,450) (445) (18,220) - - - - Exhibit B Page 9 of 5090
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-2100-334.20-00 OPERATING GRANT(27,856) (28,385) (28,987) (28,987) (4,800) (4,800) (4,800) (4,800) 101-2100-334.30-00 CAPITAL GRANTS- - - - - - - - 101-2100-341.22-13 SECURITY SERVICES-EPPD(17,706) (20,507) (8,000) (18,000) (18,000) (18,000) (18,000) (18,000) 101-2100-341.60-00 ANIMAL POUND(1,110) (1,296) (700) (400) (800) (800) (800) (800) 101-2100-341.70-00 VIN FEES(480) (850) (400) (400) (400) (400) (400) (400) 101-2100-351.10-00 COURT FINES(32,944) (29,392) (30,000) (30,000) (40,000) (40,000) (40,000) (40,000) 101-2100-351.20-00 PARKING TICKETS(7,250) (5,537) (5,000) (8,500) (5,000) (5,000) - - 101-2100-351.30-00 SURCHARGE(4,851) (3,902) (4,800) (5,200) - - - - 101-2100-365.20-00 DONATIONS(2,250) (1,100) (8,085) (400) (500) (500) (500) (500) 101-2100-380.20-00 OTHER(70,041) (40,616) (41,550) (41,550) (44,550) (44,550) (44,550) (44,550) 101-2100-380.30-00 SALES OF FIXED ASSETS- (2,600) - - - - - - 101-2100-421.11-01 SUPERVISORS121,168 129,190 128,217 139,498 140,067 144,297 142,448 142,448 101-2100-421.11-02 REGULAR STAFF1,367,712 1,417,664 1,553,421 1,592,718 1,650,829 1,733,510 1,713,271 1,713,271 101-2100-421.11-03 SEASONAL STAFF35,312 48,451 68,552 64,940 78,420 85,007 84,028 81,394 101-2100-421.11-04 STAFF OVERTIME120,080 144,512 160,494 160,494 160,494 160,494 160,494 160,494 101-2100-421.11-05 SEASONAL OVERTIME2,148 3,927 6,000 6,000 6,000 6,000 6,000 6,000 101-2100-421.13-01 CELL PHONE10,213 11,044 11,244 14,286 18,600 19,560 19,560 19,560 101-2100-421.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-2100-421.14-11 MEDICAL INSURANCE258,966 244,361 282,942 281,800 274,441 292,413 292,413 292,413 101-2100-421.14-12 LIFE INSURANCE2,106 2,061 2,268 2,407 4,536 4,752 4,752 4,752 101-2100-421.14-14 EMPLOYEE ASSISTANCE PROG1,069 1,042 1,152 1,129 1,152 1,206 1,206 1,206 101-2100-421.14-15 DENTAL INSURANCE18,317 16,607 20,143 20,352 21,085 22,516 22,516 22,516 101-2100-421.14-16 VISION INSURANCE3,685 3,502 4,729 4,615 5,005 5,263 5,263 5,263 101-2100-421.14-17 MASA979 858 2,871 3,267 3,168 3,267 3,267 3,267 101-2100-421.14-18 TELEPHONE DOC932 916 1,392 1,584 1,536 1,584 1,584 1,584 101-2100-421.14-21 TAXES/FICA-MEDICARE123,584 131,426 146,626 149,439 155,739 162,892 161,127 160,926 101-2100-421.14-31 RETIREMENT/ICMA 401(A)216,363 220,442 222,441 232,624 237,171 248,996 246,036 246,036 101-2100-421.14-32 RETIREMENT/PERA- 5,193 7,944 8,098 8,182 8,264 8,198 8,198 101-2100-421.14-34 POLICE PENSION- - - - - - - - 101-2100-421.14-35 RETIREMENT/ F.P.P.A34,859 - - - - - - - 101-2100-421.14-41 WORKERS' COMPENSATION44,343 44,967 46,291 51,222 97,211 97,211 53,783 53,783 101-2100-421.21-01 PROPERTY4,411 2,865 1,604 1,500 1,879 1,879 1,879 1,879 101-2100-421.21-02 LIABILITY42,911 30,770 40,821 31,000 47,815 47,815 47,815 47,815 101-2100-421.21-50 UNEMPLOYMENT- - - - - - - - 101-2100-421.22-05 VETERINARY/BOARDING7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 101-2100-421.22-06 MEDICAL340 51 2,000 2,000 2,000 2,000 2,000 2,000 101-2100-421.22-08 LEGAL3,274 5,189 4,000 4,000 4,000 4,000 4,000 4,000 101-2100-421.22-09 INFO TECHNOLOGY SERVICES49,215 75,320 105,837 105,837 120,434 135,577 135,577 135,577 101-2100-421.22-10 BANK SERVICE- - - - - - - - 101-2100-421.22-14 LAB TESTING5,910 4,260 12,000 8,000 12,000 12,000 12,000 12,000 101-2100-421.22-26 INSURANCE CLAIMS- - - - - - - - 101-2100-421.22-80 SURCHARGE- - - - - - - - 101-2100-421.22-98 OTHER21,410 29,309 9,450 9,450 10,544 29,044 29,044 29,044 101-2100-421.23-01 PUBLICATION FEES- - - - - - - - 101-2100-421.24-01EQUIPMENT- - - - - - - - 101-2100-421.24-03 LEASE- 900 900 900 900 900 900 900 101-2100-421.25-01 MAINTENANCE CONTRACTS43,735 43,016 68,953 68,953 80,781 80,781 80,781 80,781 101-2100-421.25-02 BUILDINGS- - - - - - - - 101-2100-421.25-04 VEHICLE EQUIPMENT118,912 39,563 75,000 25,000 25,000 25,000 25,000 25,000 101-2100-421.25-05 MACHINERY/TOOLS- - - - - - - - 101-2100-421.25-09 VEHICLE REPAIRS-FLEET SHP- 67,252 50,000 50,000 75,000 75,000 75,000 75,000 101-2100-421.25-44 FUTURE VEHICLE PURCHASE1,250 63,132 164,536 164,536 112,322 176,322 176,322 176,322 101-2100-421.25-98 OTHER EQUIPMENT/MACHINERY250 - - - - - - - 101-2100-421.26-01 OFFICE SUPPLIES4,676 5,384 6,900 6,900 6,900 6,900 6,900 6,900 Exhibit B Page 10 of 5091
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-2100-421.26-02 POSTAGE900 1,019 1,000 1,100 1,000 1,000 1,000 1,000 101-2100-421.26-03 PRINTING/FORMS2,085 2,153 3,800 3,800 3,950 3,950 3,950 3,950 101-2100-421.26-04 FREIGHT/SHIPPING173 304 500 500 500 500 500 500 101-2100-421.26-06 SMALL TOOLS- - - - - - - - 101-2100-421.26-07 SMALL HARDWARE277 151 400 400 400 400 400 400 101-2100-421.26-11 POLICE EQUIPMENT & SUPPLY85,433 77,314 22,074 23,774 18,900 18,900 18,900 18,900 101-2100-421.26-13 MEDICAL287 315 500 500 500 500 500 500 101-2100-421.26-14 LABORATORY- - - - - - - - 101-2100-421.26-17 CATERING/SPEC CIRCUMSTANC16,970 18,001 19,000 19,000 19,500 19,500 19,500 19,500 101-2100-421.26-23 FURNITURE/FIXTURES- - 8,500 8,500 4,000 4,000 4,000 4,000 101-2100-421.26-24 PUBLIC AWARENESS GUIDES- - - - - - - - 101-2100-421.26-28 EMERG PREPAREDNESS EDUC- - - - - - - - 101-2100-421.26-33 DATA PROCESSING EQUIPMENT16,434 16,159 31,300 31,300 32,595 32,595 32,595 32,595 101-2100-421.26-39 FUEL & OIL- 25,382 - 28,000 28,000 28,000 28,000 28,000 101-2100-421.26-46 COMMUNICATION EQUIPMENT- - - - 3,500 3,500 3,500 3,500 101-2100-421.26-95 OTHER EQUIPMENT- - - - - - - - 101-2100-421.27-01 PERSONAL SAFETY EQUIPMENT5,535 1,346 3,600 8,650 7,200 7,200 7,200 7,200 101-2100-421.27-02 UNIFORM ALLOWANCE14,374 15,723 21,300 21,300 23,000 23,000 23,000 23,000 101-2100-421.27-04 EDUCATION/TRAINING22,602 22,044 33,340 40,340 35,340 35,340 35,340 35,340 101-2100-421.27-05 MEMBER DUES/SUBSCRIPTIONS2,928 2,564 2,555 4,043 4,130 4,130 4,130 4,130 101-2100-421.27-06 EMPLOYEE RECOGNITION3,074 4,819 5,340 5,340 5,340 5,340 5,340 5,340 101-2100-421.27-07 MILEAGE REIMBURSEMENT130 - 500 500 500 500 500 500 101-2100-421.27-21 EMPLOYEE RECRUITMENT1,785 2,182 1,500 1,500 1,500 1,500 1,500 1,500 101-2100-421.28-01 TELEPHONE- - - - 15,500 15,500 15,500 15,500 101-2100-421.28-03 ELECTRICAL ENERGY- - - - - - - - 101-2100-421.28-10 TRASH DISPOSAL-DEER ETC.- - - - - - - - 101-2100-421.29-25 PROMOTION3,197 515 500 500 600 600 600 600 101-2100-421.29-26 FILM PROCESSING- - - - - - - - 101-2100-421.29-27 INSURANCE CLAIMS- - - - - - - - 101-2100-421.29-70 PD SEIZURE/FORFEIT EXP- - 7,085 7,085 - - - - 101-2100-421.32-22 BUILDING REMODELING- - - - - - - - 101-2100-421.33-31 FURNITURE/FIXTURES- - - - - - - - 101-2100-421.33-32 OFFICE EQUIPMENT- - - - - - - - 101-2100-421.33-33DATA PROCESSING EQUIPMENT- - - - - - - - 101-2100-421.33-36 COMMUNICATION EQUIPMENT- 10,000 - - - - - - 101-2100-421.33-98 OTHER EQUIPMENT- - - - - - - - 101-2100-421.34-41 AUTOMOBILES- - 7,000 - - - - - 101-2100-421.34-42 TRUCKS- - - - - - - - 101-2155-333.00-00 FEDERAL GRANT- - - - - - - - 101-2155-334.20-00 OPERATING GRANT- - - - - - - - 101-2155-341.22-13 SECURITY SERVICES-EPPD- - - - - - - - 101-2155-341.22-21 DISPATCH SERVICES(69,240) (73,447) (83,500) (83,500) (73,105) (73,105) (73,105) (73,105) 101-2155-380.20-00 OTHER(2,930) (3,797) (2,043) (2,043) (3,968) (3,968) (3,968) (3,968) 101-2155-388.70-00 CAPITAL LEASE PROCEEDS- - - - - - - - 101-2155-421.11-01 SUPERVISORS- - - - - - - - 101-2155-421.11-02 REGULAR STAFF432,921 481,000 529,286 513,456 546,737 554,772 550,151 550,151 101-2155-421.11-03 SEASONAL STAFF- - - - - - - - 101-2155-421.11-04 STAFF OVERTIME25,307 25,469 35,000 35,000 35,000 35,000 35,000 35,000 101-2155-421.13-01 CELL PHONE1,278 1,430 2,436 1,218 1,440 1,440 1,440 1,440 101-2155-421.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-2155-421.14-11 MEDICAL INSURANCE61,159 61,543 82,332 75,737 83,303 83,303 83,303 83,303 101-2155-421.14-12 LIFE INSURANCE789 860 1,026 1,011 2,052 2,052 2,052 2,052 101-2155-421.14-14 EMPLOYEE ASSISTANCE PROG436 466 521 480 521 521 521 521 101-2155-421.14-15 DENTAL INSURANCE7,121 7,487 9,338 7,427 8,396 8,396 8,396 8,396 Exhibit B Page 11 of 5092
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-2155-421.14-16 VISION INSURANCE1,298 1,381 2,175 1,852 2,313 2,313 2,313 2,313 101-2155-421.14-17 MASA488 422 941 941 941 941 941 941 101-2155-421.14-18 TELEPHONE DOC380 408 456 456 456 456 456 456 101-2155-421.14-21 TAXES/FICA-MEDICARE34,243 40,953 43,168 41,431 44,503 45,118 44,764 44,764 101-2155-421.14-31 RETIREMENT/ICMA 401(A)27,341 22,632 25,715 26,367 21,341 21,654 21,493 21,493 101-2155-421.14-32 RETIREMENT/PERA34,009 42,736 46,797 48,067 51,224 51,787 51,413 51,413 101-2155-421.14-35 RETIREMENT/ F.P.P.A1,825 - - - - - - - 101-2155-421.14-41 WORKERS' COMPENSATION5,289 4,346 3,421 6,470 7,184 7,184 6,794 6,794 101-2155-421.14-59 OTHER BENEFIT COSTS- 412,289 - - - - - - 101-2155-421.21-01 PROPERTY688 653 - - - - - - 101-2155-421.21-02 LIABILITY5,702 2,823 3,656 2,800 4,283 4,283 4,283 4,283 101-2155-421.22-09 INFO TECHNOLOGY SERVICES26,845 36,153 50,959 50,959 56,203 63,270 63,270 63,270 101-2155-421.22-26 INSURANCE CLAIMS- - - - - - - - 101-2155-421.22-98 OTHER1,968 1,598 2,200 2,200 1,769 1,769 1,769 1,769 101-2155-421.23-01 PUBLICATION FEES- - - - - - - - 101-2155-421.24-01 EQUIPMENT- - - - - - - - 101-2155-421.24-02 REAL PROPERTY1,312 1,351 1,400 2,150 2,150 2,150 2,150 2,150 101-2155-421.24-03 LEASE- - - - - - - - 101-2155-421.25-01 MAINTENANCE CONTRACTS20,510 21,206 17,819 17,819 14,703 14,703 14,703 14,703 101-2155-421.25-02 BUILDINGS- - - - - - - - 101-2155-421.25-03 FURNITURE/FIXTURES- - - - - - - - 101-2155-421.25-98 OTHER EQUIPMENT/MACHINERY- - - - - - - - 101-2155-421.26-01 OFFICE SUPPLIES- - - - - - - - 101-2155-421.26-03 PRINTING/FORMS- - - - - - - - 101-2155-421.26-04 FREIGHT/SHIPPING- - - - - - - - 101-2155-421.26-07 SMALL HARDWARE- - - - - - - - 101-2155-421.26-17 CATERING/SPEC CIRCUMSTANC- - - - - - - - 101-2155-421.26-23 FURNITURE/FIXTURES- - 4,000 4,000 1,000 1,000 1,000 1,000 101-2155-421.26-33 DATA PROCESSING EQUIPMENT2,184 1,928 32,800 23,800 1,800 1,800 1,800 1,800 101-2155-421.26-46 COMMUNICATION EQUIPMENT- - - - 4,000 4,000 4,000 4,000 101-2155-421.27-02 UNIFORM ALLOWANCE- - - - - - - - 101-2155-421.27-04 EDUCATION/TRAINING3,373 6,076 7,000 7,000 7,000 7,000 7,000 7,000 101-2155-421.27-05 MEMBER DUES/SUBSCRIPTIONS110 1,650 2,950 3,150 3,000 3,000 3,000 3,000 101-2155-421.27-06EMPLOYEE RECOGNITION1,010 946 1,550 1,550 1,550 1,550 1,550 1,550 101-2155-421.27-07 MILEAGE REIMBURSEMENT- - - - - - - - 101-2155-421.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-2155-421.28-01 TELEPHONE9,908 12,425 13,700 13,700 4,500 4,500 4,500 4,500 101-2155-421.33-31 FURNITURE/FIXTURES- - - - - - - - 101-2155-421.33-32 OFFICE EQUIPMENT- - - - - - - - 101-2155-421.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 101-2155-421.33-36 COMMUNICATION EQUIPMENT- - - - - - - - 101-2155-421.41-05 PRINCIPAL/CAPITAL LEASE55,926 55,926 59,609 55,926 61,540 61,540 61,540 61,540 101-2155-421.41-06 INTEREST/CAPITAL LEASE7,608 7,608 3,926 7,608 1,994 1,994 1,994 1,994 101-2175-333.00-00 FEDERAL GRANT- - - - - - - - 101-2175-334.10-00 STATE GRANT- - - - - - - - 101-2175-334.20-00 OPERATING GRANT(29,694) (10,012) - - - - - - 101-2175-334.30-00 CAPITAL GRANTS- - - - - - - - 101-2175-341.22-13 SECURITY SERVICES-EPPD- (2,608) (3,000) (3,000) (3,000) (3,000) (3,000) (3,000) 101-2175-380.20-00 OTHER- - - - - - - - 101-2175-421.11-02 REGULAR STAFF166,585 201,369 201,523 212,418 215,501 219,907 217,643 217,643 101-2175-421.11-03 SEASONAL STAFF11,589 11,067 9,812 7,589 4,669 5,060 5,002 5,002 101-2175-421.11-04 STAFF OVERTIME873 404 3,000 3,000 3,000 3,000 3,000 3,000 101-2175-421.11-05 SEASONAL OVERTIME- - - - - - - - 101-2175-421.13-01 CELL PHONE413 963 660 430 480 480 480 480 Exhibit B Page 12 of 5093
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-2175-421.14-11 MEDICAL INSURANCE25,742 29,953 36,916 37,572 36,916 36,916 36,916 36,916 101-2175-421.14-12 LIFE INSURANCE328 361 378 396 756 756 756 756 101-2175-421.14-14 EMPLOYEE ASSISTANCE PROG177 192 192 192 192 192 192 192 101-2175-421.14-15 DENTAL INSURANCE2,111 2,925 4,067 3,239 3,125 3,125 3,125 3,125 101-2175-421.14-16 VISION INSURANCE429 583 765 797 903 903 903 903 101-2175-421.14-17 MASA163 163 446 446 446 446 446 446 101-2175-421.14-18 TELEPHONE DOC156 168 216 216 216 216 216 216 101-2175-421.14-21 TAXES/FICA-MEDICARE13,400 12,671 16,397 16,844 17,072 17,439 17,262 17,262 101-2175-421.14-31 RETIREMENT/ICMA 401(A)10,247 12,383 6,951 7,431 7,445 7,670 7,571 7,571 101-2175-421.14-32 RETIREMENT/PERA14,117 19,482 20,657 22,149 22,079 22,458 22,246 22,246 101-2175-421.14-35 RETIREMENT/ F.P.P.A622 - - - - - - - 101-2175-421.14-41 WORKERS' COMPENSATION1,011 2,298 3,025 1,843 6,353 6,353 1,935 1,935 101-2175-421.21-01 PROPERTY- 28 - - - - - - 101-2175-421.21-02 LIABILITY- 2,761 1,272 1,100 1,489 1,489 1,489 1,489 101-2175-421.22-09 INFO TECHNOLOGY SERVICES15,660 18,077 23,519 23,519 28,101 31,635 31,635 31,635 101-2175-421.22-26 INSURANCE CLAIMS- - - - - - - - 101-2175-421.22-98 OTHER371 598 500 500 697 697 697 697 101-2175-421.23-01 PUBLICATION FEES- - - - - - - - 101-2175-421.25-01 MAINTENANCE CONTRACTS884 884 871 871 645 645 645 645 101-2175-421.25-02 BUILDINGS- - - - - - - - 101-2175-421.26-01 OFFICE SUPPLIES- - - - - - - - 101-2175-421.26-03 PRINTING/FORMS- - - - - - - - 101-2175-421.26-11 POLICE EQUIPMENT & SUPPLY216 691 680 1,180 1,500 1,500 1,500 1,500 101-2175-421.26-17 CATERING/SPEC CIRCUMSTANC- - - - - - - - 101-2175-421.26-23 FURNITURE/FIXTURES- - - 1,267 375 375 375 375 101-2175-421.26-32 DATA PROCESSING SOFTWARE- - - - - - - - 101-2175-421.26-33 DATA PROCESSING EQUIPMENT2,340 1,063 10,000 7,283 - - - - 101-2175-421.26-46 COMMUNICATION EQUIPMENT- - - - 3,000 3,000 3,000 3,000 101-2175-421.27-02 UNIFORM ALLOWANCE1,238 1,490 1,500 1,500 1,500 1,500 1,500 1,500 101-2175-421.27-04 EDUCATION/TRAINING2,842 1,596 2,950 2,950 2,950 2,950 2,950 2,950 101-2175-421.27-05 MEMBER DUES/SUBSCRIPTIONS80 85 230 230 230 230 230 230 101-2175-421.27-06 EMPLOYEE RECOGNITION1,894 1,885 1,570 1,570 1,570 1,570 1,570 1,570 101-2175-421.27-07 MILEAGE REIMBURSEMENT424 300 - - - - - - 101-2175-421.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-2175-421.28-01 TELEPHONE- - - - - - - - 101-2175-421.33-31 FURNITURE/FIXTURES- - - - - - - - 101-2175-421.33-32 OFFICE EQUIPMENT- - - - - - - - 101-2175-421.34-41 AUTOMOBILES- - - - - - - - 101-2175-421.34-42 TRUCKS- - - - - - - - 101-2300-322.10-00 BUILDING(306,193) (466,118) (280,000) (324,000) (280,000) (280,000) (280,000) (280,000) 101-2300-322.11-00 SIGN(3,450) (2,822) (2,500) (2,400) (2,500) (2,500) (2,500) (2,500) 101-2300-322.12-00 TEMPORARY USE PERMIT- - - (75) - - - - 101-2300-333.00-00 FEDERAL GRANT(282,104) (5,258) - (11,000) - - - - 101-2300-334.20-00 OPERATING GRANT(180,730) (27,431) (358) (1,900) - - - - 101-2300-341.38-00LIFE SAFETY INSPECTION FE- (3,800) - (10,000) - - - - 101-2300-351.50-00 BUILDING CODE VIOLATIONS- - - - - - - - 101-2300-365.19-00 NON-PROFIT/COMM FOUNDATIO- - - - - - - - 101-2300-380.20-00 OTHER(3,315) (8,293) (910) (3,200) (2,000) (2,000) (2,000) (2,000) 101-2300-423.11-01 SUPERVISORS117,434 129,770 130,212 77,747 29,610 30,504 30,113 30,113 101-2300-423.11-02 REGULAR STAFF135,929 174,537 149,435 224,844 275,788 280,355 277,846 277,846 101-2300-423.11-03 SEASONAL STAFF- - - - - - - - 101-2300-423.11-04 STAFF OVERTIME6,553 1,992 3,750 3,750 3,750 3,750 3,750 3,750 101-2300-423.11-05 SEASONAL OVERTIME- - - - - - - - 101-2300-423.13-01 CELL PHONE2,181 2,406 2,238 1,893 2,370 2,370 2,370 2,370 Exhibit B Page 13 of 5094
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-2300-423.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-2300-423.14-11 MEDICAL INSURANCE41,999 58,727 61,750 62,675 63,874 63,874 63,874 63,874 101-2300-423.14-12 LIFE INSURANCE331 395 486 472 972 972 972 972 101-2300-423.14-14 EMPLOYEE ASSISTANCE PROG203 247 247 240 247 247 247 247 101-2300-423.14-15 DENTAL INSURANCE3,982 4,984 5,498 5,138 5,498 5,498 5,498 5,498 101-2300-423.14-16 VISION INSURANCE765 972 1,161 1,056 1,161 1,161 1,161 1,161 101-2300-423.14-17 MASA192 213 446 446 446 446 446 446 101-2300-423.14-18 TELEPHONE DOC178 216 216 216 216 216 216 216 101-2300-423.14-21 TAXES/FICA-MEDICARE19,132 22,648 23,975 23,159 23,650 24,068 23,846 23,846 101-2300-423.14-31 RETIREMENT/ICMA 401(A)964 - - - - - - - 101-2300-423.14-32 RETIREMENT/PERA33,277 39,887 42,422 41,077 41,839 42,588 42,190 42,190 101-2300-423.14-41 WORKERS' COMPENSATION2,196 2,299 2,445 2,429 5,135 5,135 2,550 2,550 101-2300-423.21-01 PROPERTY672 183 120 90 141 141 141 141 101-2300-423.21-02 LIABILITY2,065 1,807 2,225 1,700 2,607 2,607 2,607 2,607 101-2300-423.21-50 UNEMPLOYMENT- - - - - - - - 101-2300-423.22-02 ENGINEERING300,000 - - - - - - - 101-2300-423.22-06 MEDICAL- - - - - - - - 101-2300-423.22-08 LEGAL- 100 2,000 - 2,000 2,000 2,000 2,000 101-2300-423.22-09 INFO TECHNOLOGY SERVICES6,711 12,051 23,519 23,519 28,101 31,635 31,635 31,635 101-2300-423.22-13 CONTRACT/SKILLED SERVICES225,237 52,577 80,000 50,000 50,000 50,000 50,000 50,000 101-2300-423.22-24 GIS348 - 5,000 - 5,000 5,000 5,000 5,000 101-2300-423.22-26 INSURANCE CLAIMS- - - - - - - - 101-2300-423.22-35 APPLICATION FEES- - - - - - - - 101-2300-423.22-98 OTHER1,191 969 559 700 1,500 1,500 1,500 1,500 101-2300-423.23-01 PUBLICATION FEES111 - 1,000 1,000 1,000 1,000 1,000 1,000 101-2300-423.24-03 LEASE2,292 2,377 3,300 3,300 3,300 3,300 3,300 3,300 101-2300-423.25-01 MAINTENANCE CONTRACTS2,144 2,167 2,147 2,147 1,966 1,966 1,966 1,966 101-2300-423.25-02 BUILDINGS- - 5,000 3,500 5,000 5,000 5,000 5,000 101-2300-423.25-04 VEHICLE EQUIPMENT4,915 12 500 500 500 500 500 500 101-2300-423.25-09 VEHICLE REPAIRS-FLEET SHP- 4,340 3,000 2,000 3,000 3,000 3,000 3,000 101-2300-423.25-44 FUTURE VEHICLE PURCHASE- 2,836 5,671 5,671 5,671 5,671 5,671 5,671 101-2300-423.26-01 OFFICE SUPPLIES1,539 2,082 1,500 1,500 1,500 1,500 1,500 1,500 101-2300-423.26-02 POSTAGE77 75 250 250 250 250 250 250 101-2300-423.26-03 PRINTING/FORMS542 386 750 750 750 750 750 750 101-2300-423.26-04 FREIGHT/SHIPPING- - - - - - - - 101-2300-423.26-17 CATERING/SPEC CIRCUMSTANC1,471 97 1,000 1,000 1,000 1,000 1,000 1,000 101-2300-423.26-23 FURNITURE/FIXTURES3,599 - 4,500 2,000 4,500 4,500 4,500 4,500 101-2300-423.26-32 DATA PROCESSING SOFTWARE287 - 1,980 1,980 1,980 1,980 1,980 1,980 101-2300-423.26-33 DATA PROCESSING EQUIPMENT735 - 8,000 5,000 8,000 8,000 8,000 8,000 101-2300-423.26-38 FLOOD RESTORATION/RECLAMA- - - - - - - - 101-2300-423.26-39 FUEL & OIL- 1,405 - 1,000 750 750 750 750 101-2300-423.26-42 OFFICE EQUIPMENT- - - - - - - - 101-2300-423.26-47 CODE BOOKS6,715 12 1,000 500 1,000 1,000 1,000 1,000 101-2300-423.27-01 PERSONAL SAFETY EQUIPMENT- - - 800 500 500 500 500 101-2300-423.27-02UNIFORM ALLOWANCE324 - 200 - 200 200 200 200 101-2300-423.27-04 EDUCATION/TRAINING7,324 7,983 10,000 10,000 10,000 10,000 10,000 10,000 101-2300-423.27-05 MEMBER DUES/SUBSCRIPTIONS1,190 598 850 1,500 1,500 1,500 1,500 1,500 101-2300-423.27-06 EMPLOYEE RECOGNITION262 320 440 440 400 400 400 400 101-2300-423.27-07 MILEAGE REIMBURSEMENT49 407 300 300 500 500 500 500 101-2300-423.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-2300-423.28-01 TELEPHONE- - - - - - - - 101-2300-423.33-31 FURNITURE/FIXTURES- - - - - - - - 101-2300-423.33-32 OFFICE EQUIPMENT- - - - - - - - 101-2300-423.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - Exhibit B Page 14 of 5095
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-2300-423.33-36 COMMUNICATION EQUIPMENT- - - - - - - - 101-2300-423.34-42 TRUCKS- - - - - - - - 101-2400-333.00-00 FEDERAL GRANT- (246,780) (52,466) (92,400) - - - - 101-2400-334.20-00 OPERATING GRANT(20,712) (114,693) (229,316) (175,000) - - - - 101-2400-341.40-00 SALE MAPS & PUBLICATIONS- - - - - - - - 101-2400-380.20-00 OTHER(117) (61) - - - - - - 101-2400-424.11-01 SUPERVISORS34,829 53,130 36,339 107,189 81,854 84,325 83,245 83,245 101-2400-424.11-02 REGULAR STAFF96,750 106,867 174,480 96,965 15,099 22,098 80,017 80,017 101-2400-424.11-03 SEASONAL STAFF- - - - - - - - 101-2400-424.11-04 STAFF OVERTIME495 450 - 3,355 3,355 3,355 3,355 3,355 101-2400-424.11-05 SEASONAL OVERTIME- - - - - - - - 101-2400-424.13-01 CELL PHONE924 619 749 824 408 504 768 768 101-2400-424.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-2400-424.14-11 MEDICAL INSURANCE28,783 33,274 38,883 36,432 22,441 24,238 40,413 40,413 101-2400-424.14-12 LIFE INSURANCE196 228 367 328 454 475 670 670 101-2400-424.14-14 EMPLOYEE ASSISTANCE PROG95 122 186 160 115 121 170 170 101-2400-424.14-15 DENTAL INSURANCE2,156 2,369 2,964 2,624 1,574 1,717 3,005 3,005 101-2400-424.14-16 VISION INSURANCE416 463 670 623 542 568 800 800 101-2400-424.14-17 MASA85 79 436 307 208 218 218 218 101-2400-424.14-18 TELEPHONE DOC81 107 211 149 101 106 106 106 101-2400-424.14-21 TAXES/FICA-MEDICARE9,762 11,975 16,893 15,633 7,674 8,398 12,746 12,746 101-2400-424.14-31 RETIREMENT/ICMA 401(A)4,617 5,021 4,978 4,247 1,708 1,708 1,708 1,708 101-2400-424.14-32 RETIREMENT/PERA12,813 16,676 25,274 24,852 10,811 12,034 19,854 19,854 101-2400-424.14-41 WORKERS' COMPENSATION1,020 908 1,158 625 2,432 2,432 656 656 101-2400-424.14-59 OTHER BENEFIT COSTS- 5,742 - - - - - - 101-2400-424.21-01 PROPERTY460 116 85 100 101 101 101 101 101-2400-424.21-02 LIABILITY369 742 1,202 1,000 1,408 1,408 1,408 1,408 101-2400-424.22-02 ENGINEERING49,683 386,890 187,227 190,000 40,000 40,000 40,000 40,000 101-2400-424.22-08 LEGAL6,050 5,375 5,000 10,000 4,000 4,000 4,000 4,000 101-2400-424.22-09 INFO TECHNOLOGY SERVICES19,176 21,090 31,359 31,359 32,116 36,154 36,154 36,154 101-2400-424.22-20 ENTERTAINMENT- - - - - - - - 101-2400-424.22-24 GIS360 713 - 800 500 500 500 500 101-2400-424.22-98 OTHER18,832 4,356 100 750 314 314 314 314 101-2400-424.23-01 PUBLICATION FEES869 728 2,200 2,200 1,800 1,800 1,800 1,800 101-2400-424.25-01 MAINTENANCE CONTRACTS707 707 697 697 516 516 516 516 101-2400-424.25-04 VEHICLE EQUIPMENT1,625 510 200 200 200 200 200 200 101-2400-424.25-05 MACHINERY/TOOLS- - 150 150 150 150 150 150 101-2400-424.25-09 VEHICLE REPAIRS-FLEET SHP- 595 2,000 2,000 1,500 1,500 1,500 1,500 101-2400-424.25-44 FUTURE VEHICLE PURCHASE- 2,855 2,855 2,855 2,855 2,855 2,855 2,855 101-2400-424.25-98 OTHER MACHINERY/EQUIPMENT- - 150 150 150 150 150 150 101-2400-424.26-01 OFFICE SUPPLIES1,061 925 1,000 1,000 1,000 1,000 1,000 1,000 101-2400-424.26-02 POSTAGE110 116 1,000 1,000 1,500 1,500 1,500 1,500 101-2400-424.26-04 FREIGHT/SHIPPING(92) - - - - - - - 101-2400-424.26-06 SMALL TOOLS25 - 250 250 250 250 250 250 101-2400-424.26-07 SMALL HARDWARE- - 500 500 250 250 250 250 101-2400-424.26-17 CATERING/SPEC CIRCUMSTANC555 798 1,000 1,000 1,000 1,000 1,000 1,000 101-2400-424.26-23 FURNITURE/FIXTURES- 185 500 500 500 500 500 500 101-2400-424.26-32 DATA PROCESSING SOFTWARE1,178 1,279 - 500 500 500 500 500 101-2400-424.26-33 DATA PROCESSING EQUIPMENT4,062 - - 1,000 3,000 3,000 3,000 3,000 101-2400-424.26-39 FUEL & OIL- 101 - 500 300 300 300 300 101-2400-424.27-01 PERSONAL SAFETY EQUIPMENT- - - 500 100 100 100 100 101-2400-424.27-02 UNIFORM ALLOWANCE426 51 300 300 500 500 500 500 101-2400-424.27-04 EDUCATION/TRAINING3,027 1,367 3,150 6,000 9,000 9,000 9,000 9,000 101-2400-424.27-05 MEMBER DUES/SUBSCRIPTIONS830 1,055 2,000 2,000 2,000 2,000 2,000 2,000 Exhibit B Page 15 of 5096
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-2400-424.27-06 EMPLOYEE RECOGNITION175 113 160 160 150 150 150 150 101-2400-424.27-07 MILEAGE REIMBURSEMENT51 109 350 350 150 150 150 150 101-2400-424.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-2400-424.28-01 TELEPHONE752 240 - 750 - - - - 101-2400-424.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 101-2600-341.26-04 PROPERTY TAX FEE- - - - - - - - 101-2600-341.26-10 STAKEHOLDER SERVICES- (268) - (250) - - - - 101-2600-341.26-23 VISITORS GUIDE PROCEEDS- - - - - - - - 101-2600-343.10-00 RETAIL(36,022) (44,143) (34,000) (34,000) (44,000) (44,000) (44,000) (44,000) 101-2600-363.20-00 BUILDINGS- - - - - - - - 101-2600-380.20-00 OTHER(3,318) (3,951) (2,000) (2,700) (3,000) (3,000) (3,000) (3,000) 101-2600-380.20-56 PINNACOL STAKEHOLDER WC- - - - - - - - 101-2600-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 101-2600-391.92-22 COMMUNITY SERVICES FUND- - - - - - - - 101-2600-426.11-01 SUPERVISORS8,862 10,026 10,004 10,189 10,204 10,512 10,378 10,378 101-2600-426.11-02 REGULAR STAFF133,980 141,008 138,273 143,053 143,291 184,605 182,789 182,789 101-2600-426.11-03 SEASONAL STAFF49,456 51,677 50,246 50,916 50,130 43,820 50,282 50,282 101-2600-426.11-04 STAFF OVERTIME- 32 250 250 250 250 250 250 101-2600-426.11-05 SEASONAL OVERTIME9 9 10 10 10 10 10 10 101-2600-426.13-01 CELL PHONE523 559 516 390 456 456 456 456 101-2600-426.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-2600-426.13-20 EMPLOYEE COMMISSIONS- - - - - - - - 101-2600-426.14-11MEDICAL INSURANCE19,356 19,910 20,741 21,116 20,741 38,713 38,713 38,713 101-2600-426.14-12 LIFE INSURANCE187 169 443 316 886 1,102 1,102 1,102 101-2600-426.14-14 EMPLOYEE ASSISTANCE PROG115 115 225 170 225 280 280 280 101-2600-426.14-15 DENTAL INSURANCE1,865 1,876 2,063 1,991 2,063 3,494 3,494 3,494 101-2600-426.14-16 VISION INSURANCE382 384 1,058 667 920 1,178 1,178 1,178 101-2600-426.14-17 MASA150 105 901 1,297 1,099 1,198 1,297 1,297 101-2600-426.14-18 TELEPHONE DOC128 101 437 629 533 581 629 629 101-2600-426.14-21 TAXES/FICA-MEDICARE14,423 15,394 15,207 15,608 15,597 18,299 18,644 18,644 101-2600-426.14-31 RETIREMENT/ICMA 401(A)1,214 1,373 1,371 1,396 699 699 699 699 101-2600-426.14-32 RETIREMENT/PERA22,187 22,141 18,944 22,137 21,338 25,680 25,426 25,426 101-2600-426.14-41 WORKERS' COMPENSATION568 607 636 641 1,336 1,336 673 673 101-2600-426.21-01PROPERTY409 2,129 1,966 1,800 2,303 2,303 2,303 2,303 101-2600-426.21-02 LIABILITY1,630 1,128 1,126 1,100 1,319 1,319 1,319 1,319 101-2600-426.21-50 UNEMPLOYMENT- - - - - - - - 101-2600-426.22-02 ENGINEERING- - - - - - - - 101-2600-426.22-04 ORDINANCE REVISION FEES- - - - - - - - 101-2600-426.22-08 LEGAL- - 100 100 100 100 100 100 101-2600-426.22-09 INFO TECHNOLOGY SERVICES15,660 21,090 27,439 27,439 28,101 31,635 31,635 31,635 101-2600-426.22-10 BANK SERVICE1,681 2,316 1,750 1,750 2,350 2,350 2,350 2,350 101-2600-426.22-13 CONTRACT/SKILLED SERVICES- - 400 400 400 400 400 400 101-2600-426.22-26 INSURANCE CLAIMS- - - - - - - - 101-2600-426.22-40 WEB SEO MAINTENANCE- - - - - - - - 101-2600-426.22-41 WEB SITE UPGRADES- - - - - - - - 101-2600-426.22-42 WEB HOSTING FEE- - - - - - - - 101-2600-426.22-45 AD PRODUCTION COSTS- - - - - - - - 101-2600-426.22-60 TRANSPORTATION FEES- - - - - - - - 101-2600-426.22-98 OTHER430 486 375 375 497 497 497 497 101-2600-426.23-01 PUBLICATION FEES270 - 250 250 250 250 250 250 101-2600-426.24-01 EQUIPMENT2,920 2,857 3,600 3,600 3,600 3,600 3,600 3,600 101-2600-426.25-01 MAINTENANCE CONTRACTS28,159 38,468 36,828 36,828 38,776 38,776 38,776 38,776 101-2600-426.25-02 BUILDINGS4,895 10,572 43,330 30,000 12,500 12,500 12,500 12,500 101-2600-426.25-03 FURNITURE/FIXTURES270 - - - - - - - Exhibit B Page 16 of 5097
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-2600-426.25-04 VEHICLE EQUIPMENT- - - - - - - - 101-2600-426.25-09 VEHICLE REPAIRS-FLEET SHP- - - - - - - - 101-2600-426.25-44 FUTURE VEHICLE PURCHASE- - - - - - - - 101-2600-426.25-98 OTHER EQUIPMENT/MACHINERY- - - - - - - - 101-2600-426.26-01 OFFICE SUPPLIES2,159 2,018 2,500 2,500 2,500 2,500 2,500 2,500 101-2600-426.26-02 POSTAGE107 80 200 200 200 200 200 200 101-2600-426.26-03 PRINTING/FORMS- - 100 100 100 100 100 100 101-2600-426.26-04 FREIGHT/SHIPPING- - 50 50 50 50 50 50 101-2600-426.26-05 JANITORIAL666 558 800 500 800 800 800 800 101-2600-426.26-15 EXHIBIT/DISPLAY2,294 3,005 500 500 1,000 1,000 1,000 1,000 101-2600-426.26-17 CATERING/SPEC CIRCUMSTANC284 414 800 800 800 800 800 800 101-2600-426.26-23 FURNITURE/FIXTURES3,366 3,052 500 500 500 19,655 10,500 10,500 101-2600-426.26-29 PROMOTIONAL MAT PRINTING5,435 180 3,700 2,500 3,700 3,700 3,700 3,700 101-2600-426.26-32 DATA PROCESSING SOFTWARE1,419 49 - - - - - - 101-2600-426.26-33 DATA PROCESSING EQUIPMENT4,279 1,369 4,500 4,500 1,000 1,000 1,000 1,000 101-2600-426.26-39 FUEL & OIL- - - - - - - - 101-2600-426.26-42 OFFICE EQUIPMENT- - 300 300 300 300 300 300 101-2600-426.26-46 COMMUNICATION EQUIPMENT- - - - 1,200 1,200 1,200 1,200 101-2600-426.26-52 TRAFFIC SIGNS468 - 500 500 500 500 500 500 101-2600-426.27-02 UNIFORM ALLOWANCE- - - - 750 750 750 750 101-2600-426.27-04 EDUCATION/TRAINING248 472 400 400 500 500 500 500 101-2600-426.27-05 MEMBER DUES/SUBSCRIPTIONS345 49 50 50 50 50 50 50 101-2600-426.27-06 EMPLOYEE RECOGNITION236 320 320 320 320 320 320 320 101-2600-426.27-07 MILEAGE REIMBURSEMENT21 20 100 100 100 100 100 100 101-2600-426.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-2600-426.28-01 TELEPHONE2,155 2,095 3,400 3,400 3,400 3,400 3,400 3,400 101-2600-426.28-02 NATURAL GAS1,882 1,945 2,230 2,230 2,230 2,230 2,230 2,230 101-2600-426.28-03 ELECTRICAL ENERGY12,135 13,130 13,999 13,999 14,419 14,419 14,419 14,419 101-2600-426.28-04 WATER4,517 5,666 4,969 4,969 5,969 5,969 5,969 5,969 101-2600-426.28-05 SEWER4,891 5,796 6,500 6,500 6,500 6,500 6,500 6,500 101-2600-426.28-06 TRASH DISPOSAL1,261 1,536 1,325 1,325 1,575 1,575 1,575 1,575 101-2600-426.28-15 800 TELEPHONE LINES- - - - - - - - 101-2600-426.29-20 RESALE PURCHASES22,091 26,357 23,000 23,000 27,000 27,000 27,000 27,000 101-2600-426.29-24 AMBASSADORS CLUB EXP4,312 4,565 5,000 5,000 5,000 5,000 5,000 5,000 101-2600-426.32-22 BUILDING REMODELING- - - - - - 55,000 55,000 101-2600-426.33-31 FURNITURE/FIXTURES- - - - - - - - 101-2700-427.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-2800-428.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-3100-322.20-00 STREET CUTS(6,460) (3,500) (2,000) (5,250) (2,500) (2,500) (2,500) (2,500) 101-3100-333.00-00 FEDERAL GRANT(904,804) (334,159) (4,664,799) (4,200,000) - - - - 101-3100-334.20-00 OPERATING GRANT(78,714) (67,842) (542,809) (450,000) - - - - 101-3100-335.40-00 HIGHWAY USERS TRUST FUND(276,956) (281,138) (278,067) (290,000) (278,067) (278,067) (278,067) (278,067) 101-3100-335.50-15 MOTOR VEHICLE REG. 1.5%(11,906) (12,043) (11,000) (11,000) (12,000) (12,000) (12,000) (12,000) 101-3100-335.50-25 MOTOR VEHICLE REG. 2.5%(18,208) (16,722) (17,000) (17,000) (17,000) (17,000) (17,000) (17,000) 101-3100-338.10-00 ROAD & BRIDGE(96,407) (95,677) (90,000) (95,000) (95,000) (95,000) (95,000) (95,000) 101-3100-365.20-00 DONATIONS- - - - - - - - 101-3100-380.20-00 OTHER(3,426) (1,087) (2,500) - - - - - 101-3100-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 101-3100-431.11-01 SUPERVISORS25,018 24,431 24,226 21,622 18,533 19,093 18,848 18,848 101-3100-431.11-02 REGULAR STAFF222,659 193,770 239,156 221,054 239,265 242,730 238,984 238,984 101-3100-431.11-03 SEASONAL STAFF4,788 4,053 6,808 6,750 7,263 7,873 7,782 7,782 101-3100-431.11-04 STAFF OVERTIME37,071 44,647 80,000 80,000 80,000 80,000 80,000 80,000 101-3100-431.11-05 SEASONAL OVERTIME205 - 1,000 1,000 1,000 1,000 1,000 1,000 101-3100-431.13-01 CELL PHONE2,231 2,279 2,391 2,252 3,053 3,053 3,053 3,053 Exhibit B Page 17 of 5098
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-3100-431.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-3100-431.14-11 MEDICAL INSURANCE40,746 39,029 44,826 45,444 42,652 42,652 42,652 42,652 101-3100-431.14-12 LIFE INSURANCE458 393 451 459 892 892 892 892 101-3100-431.14-14 EMPLOYEE ASSISTANCE PROG250 208 229 226 226 226 226 226 101-3100-431.14-15 DENTAL INSURANCE4,183 3,584 4,616 4,565 4,733 4,733 4,733 4,733 101-3100-431.14-16 VISION INSURANCE824 719 1,016 839 790 790 790 790 101-3100-431.14-17 MASA198 155 513 508 508 508 508 508 101-3100-431.14-18 TELEPHONE DOC206 177 249 246 246 246 246 246 101-3100-431.14-21 TAXES/FICA-MEDICARE21,824 20,314 27,249 24,784 26,474 26,828 26,516 26,516 101-3100-431.14-31 RETIREMENT/ICMA 401(A)3,325 3,347 3,319 2,962 1,270 1,270 1,270 1,270 101-3100-431.14-32 RETIREMENT/PERA34,790 31,497 32,764 35,714 34,460 35,039 34,504 34,504 101-3100-431.14-41 WORKERS' COMPENSATION8,872 8,024 8,097 8,369 17,004 17,004 8,787 8,787 101-3100-431.14-59 OTHER BENEFIT COSTS- 3,681 - - - - - - 101-3100-431.21-01 PROPERTY5,457 5,205 5,317 4,400 6,228 6,228 6,228 6,228 101-3100-431.21-02 LIABILITY2,851 9,388 4,451 3,400 5,214 5,214 5,214 5,214 101-3100-431.21-50 UNEMPLOYMENT- - - - - - - - 101-3100-431.22-02 ENGINEERING6,453 (92,250) 509,334 523,000 5,000 5,000 5,000 5,000 101-3100-431.22-06 MEDICAL100 100 - 200 - - - - 101-3100-431.22-08 LEGAL1,050 75 - 11,500 - - - - 101-3100-431.22-09 INFO TECHNOLOGY SERVICES4,474 7,020 7,840 7,840 12,043 13,558 13,558 13,558 101-3100-431.22-13 CONTRACT/SKILLED SERVICES- - - - - - - - 101-3100-431.22-24 GIS4,103 768 4,000 4,000 4,000 4,000 4,000 4,000 101-3100-431.22-26 INSURANCE DAMAGE CLAIMS- - - - - - - - 101-3100-431.22-98 OTHER4,979 823 7,243 7,243 2,334 2,334 2,334 2,334 101-3100-431.23-01 PUBLICATION FEES- 83 - 100 - - - - 101-3100-431.24-01 EQUIPMENT12,165 1,250 16,900 16,900 59,900 59,900 59,900 59,900 101-3100-431.24-02 REAL PROPERTY305 314 296 296 296 296 296 296 101-3100-431.24-03 LEASE22,657 1,476 24,000 24,000 5,000 5,000 5,000 5,000 101-3100-431.25-01 MAINTENANCE CONTRACTS43,852 46,492 62,389 62,389 62,719 62,719 62,719 62,719 101-3100-431.25-02 BUILDINGS- - - - - - - - 101-3100-431.25-04 VEHICLE EQUIPMENT155,386 47,403 60,575 60,575 46,000 46,000 46,000 46,000 101-3100-431.25-05 MACHINERY/TOOLS- - 350 350 350 350 350 350 101-3100-431.25-09 VEHICLE REPAIRS-FLEET SHP- 103,050 93,740 93,740 93,740 93,740 93,740 93,740 101-3100-431.25-20STREETS26,780 38,808 75,000 75,000 78,000 78,000 78,000 78,000 101-3100-431.25-24 STORM DRAINAGE1,133 7,603 11,000 11,000 11,000 11,000 11,000 11,000 101-3100-431.25-25 TRAFFIC SIGNS5,787 5,503 12,000 12,000 12,000 12,000 12,000 12,000 101-3100-431.25-27 PARKING LOT- - - - - - - - 101-3100-431.25-44 FUTURE VEHICLE PURCHASE- 87,689 134,226 134,226 124,942 124,942 124,942 124,942 101-3100-431.25-52 WALKWAYS/BIKEWAYS(11,780) - - - - - - - 101-3100-431.25-98 OTHER EQUIPMENT/MACHINERY- - - - - - - - 101-3100-431.26-01 OFFICE SUPPLIES1,018 852 1,000 1,000 1,000 1,000 1,000 1,000 101-3100-431.26-03 PRINTING/FORMS- - - - - - - - 101-3100-431.26-04 FREIGHT/SHIPPING- - 150 150 150 150 150 150 101-3100-431.26-06 SMALL TOOLS647 1,883 3,000 3,000 3,000 3,000 3,000 3,000 101-3100-431.26-07SMALL HARDWARE511 249 1,600 1,600 1,600 1,600 1,600 1,600 101-3100-431.26-08 LUMBER/PAINT2,082 877 4,200 4,200 4,200 4,200 4,200 4,200 101-3100-431.26-13 MEDICAL- 100 650 650 650 650 650 650 101-3100-431.26-17 CATERING/SPEC CIRCUMSTANC385 89 1,000 1,000 1,000 1,000 1,000 1,000 101-3100-431.26-20 ELECTRICAL- - - - - - - - 101-3100-431.26-21 BRIDGES- - - - - - - - 101-3100-431.26-22 WALKWAYS- - - - - - - - 101-3100-431.26-23 FURNITURE/FIXTURES- - - - - - - - 101-3100-431.26-32 DATA PROCESSING SOFTWARE- 100 - - - - - - 101-3100-431.26-33 DATA PROCESSING EQUIPMENT11,668 2,585 - - 3,000 3,000 3,000 3,000 Exhibit B Page 18 of 5099
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-3100-431.26-39 FUEL & OIL- 27,871 52,800 52,800 52,800 52,800 52,800 52,800 101-3100-431.26-46 COMMUNICATION EQUIPMENT- - 16,000 16,000 - - - - 101-3100-431.26-48 SHOP EQUIPMENT313 50 800 800 800 800 800 800 101-3100-431.26-95 OTHER EQUIPMENT- - - - - - - - 101-3100-431.27-01 PERSONAL SAFETY EQUIPMENT384 1,120 800 800 800 800 800 800 101-3100-431.27-02 UNIFORM ALLOWANCE3,368 1,821 3,200 3,200 3,200 3,200 3,200 3,200 101-3100-431.27-04 EDUCATION/TRAINING1,310 560 3,000 3,000 6,000 6,000 6,000 6,000 101-3100-431.27-05 MEMBER DUES/SUBSCRIPTIONS350 593 1,500 1,500 1,500 1,500 1,500 1,500 101-3100-431.27-06 EMPLOYEE RECOGNITION400 396 400 400 400 400 400 400 101-3100-431.27-07 MILEAGE REIMBURSEMENT- - - - - - - - 101-3100-431.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-3100-431.28-01 TELEPHONE2,593 1,768 2,800 2,800 2,800 2,800 2,800 2,800 101-3100-431.28-02 NATURAL GAS4,439 4,902 8,000 8,000 8,000 8,000 8,000 8,000 101-3100-431.28-03 ELECTRICAL ENERGY2,927 2,666 2,400 2,400 2,400 2,400 2,400 2,400 101-3100-431.28-04 WATER564 601 1,400 1,400 1,400 1,400 1,400 1,400 101-3100-431.28-05 SEWER- - 800 800 800 800 800 800 101-3100-431.28-06 TRASH DISPOSAL5,949 4,664 5,000 5,000 5,000 5,000 5,000 5,000 101-3100-431.28-09 STREET LIGHT ENERGY CHG.66,837 78,093 60,000 60,000 60,000 60,000 60,000 60,000 101-3100-431.29-01 SNOW REMOVAL CONTRACTS- - - - - - - - 101-3100-431.31-13 LAND IMPROVEMENTS15,998 - - - - - - - 101-3100-431.32-21 NEW BUILDINGS- - - - - - - - 101-3100-431.33-31 FURNITURE/FIXTURES- - - - - - - - 101-3100-431.33-32OFFICE EQUIPMENT- - - - - - - - 101-3100-431.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 101-3100-431.33-36 COMMUNICATION EQUIPMENT- - - - - - - - 101-3100-431.33-38 SHOP EQUIPMENT- - - - - - - - 101-3100-431.34-42 TRUCKS- - - - - - - - 101-3100-431.34-43 HEAVY EQUIPMENT- - - - - - - - 101-3100-431.34-98 OTHER MACHINERY/EQUIPMENT- - 16,000 16,000 - - - - 101-3100-431.35-21 BRIDGES12,870 - - - - - - - 101-3100-431.35-51 STREETS1,333,185 18,291 - - - - - - 101-3100-431.35-52 PARKING LOTS- - - - - - - - 101-3100-431.35-53 STORM DRAINAGE- - - - - - - - 101-3100-431.35-60 WALKWAYS & BIKEWAYS- - - - - - - - 101-3100-431.36-55 FHWA-FISH CREEK REPAIRS- 4,438,133 1,193,915 1,193,915 - - - - 101-3100-431.36-59 FHWA-COMMUNITY DRIVE- - - - - - - - 101-5200-333.00-00 FEDERAL GRANT5,610 - - - - - - - 101-5200-334.20-00 OPERATING GRANT- - - (2,280) - - - - 101-5200-341.99-00 OTHER- - - - - - - - 101-5200-365.00-00 CONTRIBUTIONS/DONATIONS- - - - - - - - 101-5200-365.20-00 DONATIONS(5,500) (741) - (2,399) - - - - 101-5200-365.20-03 MRS WALSH GARDEN TRUST- (44,051) (35,000) (35,000) (35,000) (35,000) (35,000) (35,000) 101-5200-380.20-00 OTHER(19,032) (6,750) - (5,299) - - - - 101-5200-380.30-00 SALES OF FIXED ASSETS(4,275) - - - - - - - 101-5200-452.11-01 SUPERVISORS18,534 18,374 18,170 18,534 18,533 19,093 18,848 18,848 101-5200-452.11-02 REGULAR STAFF296,077 296,990 317,047 317,725 331,255 335,447 331,375 331,375 101-5200-452.11-03 SEASONAL STAFF85,707 83,378 110,477 106,724 127,215 137,901 136,767 136,767 101-5200-452.11-04 STAFF OVERTIME15,805 9,125 11,500 11,500 11,500 11,500 11,500 11,500 101-5200-452.11-05 SEASONAL OVERTIME1,006 1,700 3,000 3,000 3,000 3,000 3,000 3,000 101-5200-452.13-01 CELL PHONE5,940 4,789 5,350 4,794 6,377 6,377 6,377 6,377 101-5200-452.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-5200-452.14-11 MEDICAL INSURANCE51,826 51,220 58,706 66,855 67,752 67,752 67,752 67,752 101-5200-452.14-12 LIFE INSURANCE509 513 732 672 1,464 1,464 1,464 1,464 101-5200-452.14-14 EMPLOYEE ASSISTANCE PROG350 345 372 333 372 372 372 372 Exhibit B Page 19 of 50100
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-5200-452.14-15 DENTAL INSURANCE2,864 2,733 3,337 4,139 4,503 4,503 4,503 4,503 101-5200-452.14-16 VISION INSURANCE601 577 1,446 1,167 1,473 1,473 1,473 1,473 101-5200-452.14-17 MASA228 285 2,454 1,958 1,958 1,958 1,958 1,958 101-5200-452.14-18 TELEPHONE DOC314 301 1,190 949 950 950 950 950 101-5200-452.14-21 TAXES/FICA-MEDICARE32,265 32,107 35,205 34,496 37,600 38,781 38,364 38,364 101-5200-452.14-31 RETIREMENT/ICMA 401(A)2,462 2,517 2,489 2,539 1,270 1,270 1,270 1,270 101-5200-452.14-32 RETIREMENT/PERA41,626 41,932 43,435 44,388 46,068 46,663 46,096 46,096 101-5200-452.14-41 WORKERS' COMPENSATION11,880 10,923 11,367 11,175 23,871 23,871 11,734 11,734 101-5200-452.14-59 OTHER BENEFIT COSTS- 2,650 - - - - - - 101-5200-452.21-01 PROPERTY4,449 1,641 7,164 7,164 8,391 8,391 8,391 8,391 101-5200-452.21-02 LIABILITY3,933 3,862 4,095 4,095 4,796 4,796 4,796 4,796 101-5200-452.21-50 UNEMPLOYMENT- - - - - - - - 101-5200-452.22-06 MEDICAL350 450 - 100 - - - - 101-5200-452.22-09 INFO TECHNOLOGY SERVICES13,422 22,084 27,439 27,439 28,101 31,635 31,635 31,635 101-5200-452.22-12 CONCERT CONTRACT- - - - - - - - 101-5200-452.22-24 GIS1,106 - 4,000 4,000 4,000 4,000 4,000 4,000 101-5200-452.22-26 INSURANCE CLAIMS776 - - - - - - - 101-5200-452.22-98 OTHER5,437 1,327 3,000 3,000 4,132 4,132 4,132 4,132 101-5200-452.23-01 PUBLICATION FEES253 - 1,000 1,000 1,000 1,000 1,000 1,000 101-5200-452.24-01 EQUIPMENT408 - - - 3,000 3,000 3,000 3,000 101-5200-452.24-02 REAL PROPERTY- - - - - - - - 101-5200-452.24-03 LEASE4,379 3,142 6,450 6,450 6,450 6,450 6,450 6,450 101-5200-452.25-01 MAINTENANCE CONTRACTS46,857 37,177 46,000 46,000 46,330 46,330 46,330 46,330 101-5200-452.25-02 BUILDINGS- - - - - - - - 101-5200-452.25-03 FURNITURE/FIXTURES77,933 33,340 42,500 42,500 46,000 46,000 46,000 46,000 101-5200-452.25-04 VEHICLE EQUIPMENT80,486 25,780 29,760 20,000 29,760 29,760 29,760 29,760 101-5200-452.25-05 MACHINERY/TOOLS- - 250 - 250 250 250 250 101-5200-452.25-09 VEHICLE REPAIRS-FLEET SHP- 48,646 36,000 36,000 36,000 36,000 36,000 36,000 101-5200-452.25-37 MRS WALSH GARDEN MAINT- - 35,000 35,000 30,000 30,000 30,000 30,000 101-5200-452.25-44 FUTURE VEHICLE PURCHASE- 28,233 48,165 48,165 49,912 49,912 49,912 49,912 101-5200-452.25-52 WALKWAYS/BIKEWAYS- - 5,000 5,000 5,000 5,000 5,000 5,000 101-5200-452.25-98 OTHER EQUIPMENT/MACHINERY- - - - - - - - 101-5200-452.26-01 OFFICE SUPPLIES1,262 1,282 1,200 1,200 1,200 1,200 1,200 1,200 101-5200-452.26-03PRINTING/FORMS49 172 200 200 200 200 200 200 101-5200-452.26-04 FREIGHT/SHIPPING38 33 25 25 25 25 25 25 101-5200-452.26-05 JANITORIAL208 - - - - - - - 101-5200-452.26-06 SMALL TOOLS2,460 4,170 3,000 3,000 3,000 3,000 3,000 3,000 101-5200-452.26-07 SMALL HARDWARE494 246 5,800 5,800 1,800 1,800 1,800 1,800 101-5200-452.26-08 LUMBER/PAINT628 520 2,000 2,000 2,000 2,000 2,000 2,000 101-5200-452.26-09 CHEMICAL481 51 500 500 3,500 3,500 3,500 3,500 101-5200-452.26-10 LAWN15,338 15,157 24,654 24,654 21,000 21,000 21,000 21,000 101-5200-452.26-13 MEDICAL147 1,146 750 750 750 750 750 750 101-5200-452.26-17 CATERING/SPEC CIRCUMSTANC2,005 3,096 7,500 7,500 3,500 3,500 3,500 3,500 101-5200-452.26-22 WALKWAYS- 765 1,500 1,500 1,500 1,500 1,500 1,500 101-5200-452.26-23FURNTIURE/FIXTURES- 2,800 2,000 2,000 2,000 2,000 2,000 2,000 101-5200-452.26-27 AGGREGATE6,253 2,176 6,185 6,185 6,000 6,000 6,000 6,000 101-5200-452.26-30 MULCH10,949 12,180 14,000 14,000 18,000 18,000 18,000 18,000 101-5200-452.26-31 SHOP SUPPLIES247 248 250 250 250 250 250 250 101-5200-452.26-32 DATA PROCESSING SOFTWARE- - - - - - - - 101-5200-452.26-33 DATA PROCESSING EQUIPMENT878 1,449 1,500 1,500 4,900 4,900 4,900 4,900 101-5200-452.26-36 MAINT., TREES, PLANTS49,011 49,757 51,272 51,272 54,000 54,000 54,000 54,000 101-5200-452.26-39 FUEL & OIL- 12,565 14,000 14,000 14,000 14,000 14,000 14,000 101-5200-452.26-43 HEAVY EQUIPMENT- - - - - - - - 101-5200-452.26-46 COMMUNICATION EQUIPMENT14,903 2,597 7,403 7,403 - - - - Exhibit B Page 20 of 50101
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-5200-452.26-48 SHOP EQUIPMENT- - - - - - - - 101-5200-452.26-60 MRS WALSH GARDEN PROGRAM- 52 - 1,200 5,000 5,000 5,000 5,000 101-5200-452.26-95 OTHER EQUIPMENT- 3,092 4,000 4,000 4,000 4,000 4,000 4,000 101-5200-452.27-01 PERSONAL SAFETY EQUIPMENT1,572 852 3,000 3,000 3,000 3,000 3,000 3,000 101-5200-452.27-02 UNIFORM ALLOWANCE3,964 4,825 4,800 4,800 4,800 4,800 4,800 4,800 101-5200-452.27-04 EDUCATION/TRAINING14,097 16,602 11,900 11,900 12,050 12,050 12,050 12,050 101-5200-452.27-05 MEMBER DUES/SUBSCRIPTIONS1,494 519 1,000 1,000 1,000 1,000 1,000 1,000 101-5200-452.27-06 EMPLOYEE RECOGNITION543 396 400 400 400 400 400 400 101-5200-452.27-07 MILEAGE REIMBURSEMENT79 - - - - - - - 101-5200-452.27-15 AMERICA IN BLOOM- - - - 8,000 8,000 8,000 8,000 101-5200-452.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-5200-452.28-01 TELEPHONE722 954 700 700 700 700 700 700 101-5200-452.28-02 NATURAL GAS2,439 2,591 2,200 2,200 2,200 2,200 2,200 2,200 101-5200-452.28-03 ELECTRICAL ENERGY13,529 15,737 7,375 14,000 7,375 7,375 7,375 7,375 101-5200-452.28-04 WATER54,959 56,797 40,000 58,062 40,000 40,000 40,000 40,000 101-5200-452.28-05 SEWER422 494 1,000 1,000 1,000 1,000 1,000 1,000 101-5200-452.28-06 TRASH DISPOSAL21,325 18,885 15,000 18,000 15,000 15,000 15,000 15,000 101-5200-452.31-12 LAND PURCHASES- 13,013 - - - - - - 101-5200-452.32-21 NEW BUILDINGS- - - - - - - - 101-5200-452.33-31 FURNITURE/FIXTURES7,230 - - - - - - - 101-5200-452.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 101-5200-452.33-36 COMMUNICATION EQUIPMENT- - - - - - - - 101-5200-452.33-38SHOP EQUIPMENT- - - - - - - - 101-5200-452.33-98 OTHER EQUIPMENT- - - - - - - - 101-5200-452.34-42 TRUCKS- - - - - - - - 101-5200-452.34-98 OTHER MACHINERY/EQUIPMENT- 8,999 31,003 31,003 - - - - 101-5200-452.35-61 PARK IMPROVEMENTS- - - - - - - - 101-5304-338.50-00 OFFICE ON AGING(3,350) (3,202) - - - - - - 101-5304-338.70-00 MISC COUNTY AWARDS(3,606) (2,475) - - - - - - 101-5304-342.30-02 WORKSHOP FEES(16,915) (20,895) - - - - - - 101-5304-361.00-00 INTEREST EARNINGS- - - - - - - - 101-5304-363.20-00 BUILDINGS(19,193) (17,505) - (300) - - - - 101-5304-365.20-00 DONATIONS(5,100) (750) - - - - - - 101-5304-365.30-00FUND RAISERS(1,500) - - - - - - - 101-5304-365.40-00 UNITED WAY- - - - - - - - 101-5304-380.20-00 OTHER(9,373) (21,775) - - - - - - 101-5304-380.20-10 COFFEE FUND- (2,000) - - - - - - 101-5304-380.20-14 VAN USAGE FEES- - - - - - - - 101-5304-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 101-5304-391.91-01 GENERAL- - - - - - - - 101-5304-453.11-01 SUPERVISORS- - - - - - - - 101-5304-453.11-02 REGULAR STAFF118,918 117,549 9,041 9,041 - - - - 101-5304-453.11-03 SEASONAL STAFF1,128 1,153 - - - - - - 101-5304-453.11-04 STAFF OVERTIME243 149 45 45 - - - - 101-5304-453.13-01 CELL PHONE1,155 1,225 35 35 - - - - 101-5304-453.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-5304-453.14-11 MEDICAL INSURANCE25,636 24,656 679 1,499 - - - - 101-5304-453.14-12 LIFE INSURANCE270 239 18 18 - - - - 101-5304-453.14-14 EMPLOYEE ASSISTANCE PROG165 155 14 14 - - - - 101-5304-453.14-15 DENTAL INSURANCE2,602 2,385 113 113 - - - - 101-5304-453.14-16 VISION INSURANCE492 451 20 20 - - - - 101-5304-453.14-17 MASA150 150 - - - - - - 101-5304-453.14-18 TELEPHONE DOC144 136 12 12 - - - - 101-5304-453.14-21 TAXES/FICA-MEDICARE9,148 9,003 681 677 - - - - Exhibit B Page 21 of 50102
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-5304-453.14-31 RETIREMENT/ICMA 401(A)- - - - - - - - 101-5304-453.14-32 RETIREMENT/PERA16,064 15,764 1,214 1,214 - - - - 101-5304-453.14-41 WORKERS' COMPENSATION784 881 107 213 - - 224 224 101-5304-453.21-01 PROPERTY2,114 1,979 48 72 - - - - 101-5304-453.21-02 LIABILITY1,120 1,250 763 1,027 - - - - 101-5304-453.22-06 MEDICAL- - - - - - - - 101-5304-453.22-08 LEGAL- - - - - - - - 101-5304-453.22-09 INFO TECHNOLOGY SERVICES8,949 12,051 - 12,051 - - - - 101-5304-453.22-70 FOOD SERVICE CONTRACT SUB- - - - - - - - 101-5304-453.22-71 FOOD SERVICE CONTRACT ADD22,000 33,951 - - - - - - 101-5304-453.22-98 OTHER30,643 32,501 456 750 - - - - 101-5304-453.23-01 PUBLICATION FEES540 - - - - - - - 101-5304-453.23-02 ADVERTISING MEDIA- 62 - - - - - - 101-5304-453.25-01 MAINTENANCE CONTRACTS17,311 16,702 1,968 2,277 - - - - 101-5304-453.25-02 BUILDINGS2,918 1,206 974 974 - - - - 101-5304-453.25-04 VEHICLE EQUIPMENT1,020 1,599 - - - - - - 101-5304-453.25-09 VEHICLE REPAIRS-FLEET SHP- 2,487 - - - - - - 101-5304-453.25-44 FUTURE VEHICLE PURCHASE- - - - - - - - 101-5304-453.25-98 OTHER EQUIPMENT/MACHINERY1,960 180 - - - - - - 101-5304-453.26-01 OFFICE SUPPLIES219 340 - - - - - - 101-5304-453.26-02 POSTAGE823 120 - - - - - - 101-5304-453.26-03 PRINTING/FORMS- - - - - - - - 101-5304-453.26-10 LAWN- 759 - - - - - - 101-5304-453.26-13 MEDICAL- - - - - - - - 101-5304-453.26-16 PROGRAMS17,950 18,002 303 303 - - - - 101-5304-453.26-17 CATERING/SPEC CIRCUMSTANC- 100 - - - - - - 101-5304-453.26-23 FURNITURE/FIXTURES- 181 - - - - - - 101-5304-453.26-33 DATA PROCESSING1,049 - - - - - - - 101-5304-453.26-39 FUEL & OIL- 515 - - - - - - 101-5304-453.26-95 OTHER EQUIPMENT- - - - - - - - 101-5304-453.26-96 FOOD PURCHASE852 2,036 - - - - - - 101-5304-453.26-97 OPERATING SUPPLIES5,260 4,961 - - - - - - 101-5304-453.27-04 EDUCATION/TRAINING1,283 45 - - - - - - 101-5304-453.27-05 MEMBER DUES/SUBSCRIPTIONS285 105 - - - - - - 101-5304-453.27-06 EMPLOYEE RECOGNITION190 204 - - - - - - 101-5304-453.27-07 MILEAGE REIMBURSEMENT124 156 - - - - - - 101-5304-453.28-01 TELEPHONE674 682 - - - - - - 101-5304-453.28-02 NATURAL GAS- - - - - - - - 101-5304-453.28-03 ELECTRICAL ENERGY6,043 6,082 1,156 774 - - - - 101-5304-453.28-04 WATER1,266 1,660 298 208 - - - - 101-5304-453.28-05 SEWER877 776 - - - - - - 101-5304-453.28-06 TRASH DISPOSAL1,894 1,941 - - - - - - 101-5304-453.32-22 BUILDING REMODELING- - - - - - - - 101-5304-453.33-31 FURNITURE/FIXTURES- - - - - - - - 101-5304-453.33-32OFFICE EQUIPMENT- - - - - - - - 101-5304-453.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 101-5304-453.91-21 CROSSROADS- - - - - - - - 101-5500-322.55-00 SPEC EVENT VENDOR PERMITS(9,540) (8,350) (10,000) (10,000) (10,500) (10,500) (10,500) (10,500) 101-5500-342.10-10 ARENA(26,119) (22,865) (26,650) (26,650) (26,650) (26,650) (26,650) (26,650) 101-5500-342.10-20 STALL(79,448) (54,290) (70,000) (45,000) (66,200) (66,200) (66,200) (66,200) 101-5500-342.10-30 CAMPER(16,613) (18,031) (13,800) (13,800) (18,300) (18,300) (18,300) (18,300) 101-5500-342.10-40 COMMERCIAL VENDORS(52,667) (62,315) (54,500) (54,500) (59,900) (59,900) (59,900) (59,900) 101-5500-342.10-50 STORAGE- - - - - - - - 101-5500-342.10-60 PARKING(2,260) (2,092) (2,500) - - - - - Exhibit B Page 22 of 50103
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-5500-342.10-70 FOOD CONCESSIONS(15,649) (16,576) (20,000) (15,000) (20,000) (20,000) (20,000) (20,000) 101-5500-342.20-10 CONCERT- - - - - - - - 101-5500-342.20-20 DANCE- - - - - - - - 101-5500-342.20-30 ENTERTAINMENT/MEALS- - - - - - - - 101-5500-342.20-40 ADMISSION(235,135) (232,978) (240,000) (240,000) (236,500) (236,500) (236,500) (236,500) 101-5500-342.30-01 ENTRY FEES(9,494) (10,579) (11,000) (12,815) (9,000) (9,000) (9,000) (9,000) 101-5500-342.30-02 WORKSHOP FEES(18,506) (14,447) (19,000) (19,000) (23,000) (23,000) (23,000) (23,000) 101-5500-342.40-00 FEED SALES(38,575) (7,606) (45,000) - (7,500) (7,500) (7,500) (7,500) 101-5500-343.10-00 RETAIL(10,350) (7,861) (12,500) (7,000) (16,500) (16,500) (16,500) (16,500) 101-5500-343.50-00 TICKET PROCESSING(1,701) (12,973) (11,600) (11,600) (10,250) (10,250) (10,250) (10,250) 101-5500-361.00-00 INTEREST EARNINGS- - - - - - - - 101-5500-363.10-00 LAND- (27,000) (27,000) (27,000) (27,000) (27,000) (27,000) (27,000) 101-5500-363.20-00 BUILDINGS(78,653) (109,758) (120,000) (80,000) (116,000) (116,000) (116,000) (116,000) 101-5500-363.30-00 REAL PROP-EVENT VENUES(17,470) (15,030) (16,000) (26,000) (58,000) (58,000) (58,000) (58,000) 101-5500-365.20-00 DONATIONS(200) (75) - - - - - - 101-5500-380.20-00 OTHER(8,702) (12,415) (132,991) (132,991) (8,000) (8,000) (8,000) (8,000) 101-5500-380.20-01 CARNIVAL/GYMKHANA- - - - - - - - 101-5500-380.20-02 SPONSORSHIP(11,325) (17,320) (15,500) (15,500) (15,350) (15,350) (15,350) (15,350) 101-5500-380.20-03 PROGRAM SALES- - - - - - - - 101-5500-380.20-04 COMPOST- - - - - - - - 101-5500-380.20-58 PRPA NORTH COLO ECON DEV(8,715) (8,724) (8,751) (8,751) - - - - 101-5500-380.30-00 SALES OF FIXED ASSETS(150) - - - - - - - 101-5500-388.70-00 CAPITAL LEASE PROCEEDS- - - - - - - - 101-5500-391.91-01 GENERAL- - - - - - - - 101-5500-455.11-01 SUPERVISORS83,336 90,234 91,839 147,324 154,667 158,069 155,799 155,799 101-5500-455.11-02 REGULAR STAFF288,201 351,627 359,007 300,526 312,220 353,741 350,499 350,499 101-5500-455.11-03 SEASONAL STAFF25,492 64,368 106,430 130,330 144,236 123,616 122,192 122,192 101-5500-455.11-04 STAFF OVERTIME21,726 21,171 30,000 30,000 30,000 30,000 30,000 30,000 101-5500-455.11-05 SEASONAL OVERTIME4,922 7,700 5,000 5,000 5,000 5,000 5,000 5,000 101-5500-455.13-01 CELL PHONE4,653 5,916 5,664 4,620 5,784 5,784 5,784 5,784 101-5500-455.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-5500-455.14-11 MEDICAL INSURANCE73,769 96,455 99,478 113,715 125,951 125,951 125,951 125,951 101-5500-455.14-12 LIFE INSURANCE635 801 853 844 1,706 1,922 1,922 1,922 101-5500-455.14-14EMPLOYEE ASSISTANCE PROG359 464 433 418 433 488 488 488 101-5500-455.14-15 DENTAL INSURANCE6,142 7,582 7,990 8,060 8,479 9,911 9,911 9,911 101-5500-455.14-16 VISION INSURANCE1,247 1,578 1,624 1,802 2,039 2,297 2,297 2,297 101-5500-455.14-17 MASA413 437 1,673 1,772 1,871 1,772 1,772 1,772 101-5500-455.14-18 TELEPHONE DOC315 379 811 859 907 859 859 859 101-5500-455.14-21 TAXES/FICA-MEDICARE32,075 40,291 45,309 46,655 49,428 51,288 50,757 50,757 101-5500-455.14-31 RETIREMENT/ICMA 401(A)11,116 12,362 12,582 12,563 6,291 6,291 6,291 6,291 101-5500-455.14-32 RETIREMENT/PERA46,703 57,316 49,184 54,556 57,067 60,657 60,023 60,023 101-5500-455.14-41 WORKERS' COMPENSATION9,386 12,227 11,889 11,915 24,967 24,967 12,511 12,511 101-5500-455.21-01 PROPERTY21,595 18,353 18,807 18,807 22,029 22,029 22,029 22,029 101-5500-455.21-02 LIABILITY4,119 4,757 5,737 5,737 6,721 6,721 6,721 6,721 101-5500-455.21-50UNEMPLOYMENT- - - - - - - - 101-5500-455.22-02 ENGINEERING- - - - - - - - 101-5500-455.22-06 MEDICAL100 - - - - - - - 101-5500-455.22-08 LEGAL8,797 9,119 8,000 10,000 4,000 4,000 4,000 4,000 101-5500-455.22-09 INFO TECHNOLOGY SERVICES24,296 24,102 27,439 27,439 28,101 31,635 31,635 31,635 101-5500-455.22-10 BANK SERVICE9,005 8,810 15,000 15,000 10,475 10,475 10,475 10,475 101-5500-455.22-12 CONTRACT SERVICES48,080 49,832 69,200 69,200 86,600 86,600 86,600 86,600 101-5500-455.22-13 CONTRACT/SKILLED SERVICES51,894 3,568 - - - - - - 101-5500-455.22-20 ENTERTAINMENT146,874 142,004 141,500 153,000 142,400 142,400 142,400 142,400 101-5500-455.22-26 INSURANCE DAMAGE CLAIMS- 3,133 1,000 1,000 1,000 1,000 1,000 1,000 Exhibit B Page 23 of 50104
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-5500-455.22-98 OTHER30,526 11,841 23,550 19,050 15,660 15,660 15,660 15,660 101-5500-455.23-01 PUBLICATION FEES7,350 4,728 2,350 2,350 2,350 2,350 2,350 2,350 101-5500-455.23-02 ADVERTISING50,308 42,768 34,100 26,000 38,950 38,950 38,950 38,950 101-5500-455.24-01 EQUIPMENT8,204 7,115 15,000 15,000 9,000 9,000 9,000 9,000 101-5500-455.24-02 REAL PROPERTY336 29,435 28,000 28,000 28,000 28,000 28,000 28,000 101-5500-455.24-03 LEASE- 1,580 - - - - - - 101-5500-455.25-01 MAINTENANCE CONTRACTS41,620 29,012 34,819 34,819 34,548 34,548 34,548 34,548 101-5500-455.25-02 BUILDINGS39,442 63,649 90,500 90,500 71,000 71,000 71,000 71,000 101-5500-455.25-03 FURNITURE/FIXTURES182 474 - 1,500 2,500 2,500 2,500 2,500 101-5500-455.25-04 VEHICLE EQUIPMENT40,191 4,728 11,000 11,000 11,000 11,000 11,000 11,000 101-5500-455.25-05 MACHINERY/TOOLS432 472 750 750 750 750 750 750 101-5500-455.25-09 VEHICLE REPAIRS-FLEET SHP- 26,362 35,000 31,000 30,000 30,000 30,000 30,000 101-5500-455.25-44 FUTURE VEHICLE PURCHASE- 22,180 27,794 27,794 31,327 31,327 31,327 31,327 101-5500-455.25-98 OTHER EQUIPMENT/MACHINERY2,325 17,832 16,000 16,000 12,000 12,000 12,000 12,000 101-5500-455.26-01 OFFICE SUPPLIES2,111 1,622 5,000 3,000 5,000 5,000 5,000 5,000 101-5500-455.26-02 POSTAGE395 106 1,100 500 1,100 1,100 1,100 1,100 101-5500-455.26-03 PRINTING/FORMS2,302 799 1,375 1,375 1,550 1,550 1,550 1,550 101-5500-455.26-04 FREIGHT/SHIPPING18 46 1,000 500 1,000 1,000 1,000 1,000 101-5500-455.26-05 JANITORIAL9,157 8,758 18,505 18,505 18,505 18,505 18,505 18,505 101-5500-455.26-06 SMALL TOOLS635 2,479 650 650 650 650 650 650 101-5500-455.26-07 SMALL HARDWARE1,400 978 2,000 2,000 2,000 2,000 2,000 2,000 101-5500-455.26-08 LUMBER/PAINT1,929 826 2,000 2,000 3,000 3,000 3,000 3,000 101-5500-455.26-10 LAWN- - - - - - - - 101-5500-455.26-12 FEED COSTS12,242 13,390 50,000 20,000 15,000 15,000 15,000 15,000 101-5500-455.26-13 MEDICAL- - 200 200 1,000 1,000 1,000 1,000 101-5500-455.26-15 EXHIBIT/DISPLAY5,435 5,799 5,500 5,500 5,500 5,500 5,500 5,500 101-5500-455.26-16 PROGRAMS2,094 - - - - - - - 101-5500-455.26-17 CATERING/SPEC CIRCUMSTANC8,098 10,507 11,525 11,525 11,625 11,625 11,625 11,625 101-5500-455.26-18 TROPHIES / AWARDS839 1,186 6,000 4,000 2,900 2,900 2,900 2,900 101-5500-455.26-23 FURNITURE/FIXTURES3,204 988 2,000 2,000 2,000 2,000 2,000 2,000 101-5500-455.26-24 EVENT SUPPLIES/MATERIALS- 23,130 7,700 11,000 25,200 25,200 25,200 25,200 101-5500-455.26-32 DATA PROCESSING SOFTWARE- 2,580 4,000 4,000 2,000 2,000 2,000 2,000 101-5500-455.26-33 DATA PROCESSING EQUIPMENT- - 3,600 4,142 1,500 1,500 1,500 1,500 101-5500-455.26-39 FUEL & OIL- 6,723 - 2,000 - - - - 101-5500-455.26-42 OFFICE EQUIPMENT11 - 250 250 250 250 250 250 101-5500-455.26-46 COMMUNICATION EQUIPMENT- - - - - - - - 101-5500-455.26-48 SHOP EQUIPMENT53 298 500 500 500 500 500 500 101-5500-455.26-52 TRAFFIC SIGNS- - 1,000 1,000 5,000 5,000 5,000 5,000 101-5500-455.27-01 PERSONAL SAFETY EQUIPMENT1,046 839 1,500 1,500 1,500 1,500 1,500 1,500 101-5500-455.27-02 UNIFORM ALLOWANCE1,841 871 2,000 2,000 2,000 2,000 2,000 2,000 101-5500-455.27-04 EDUCATION/TRAINING2,685 3,006 9,000 7,000 7,000 7,000 7,000 7,000 101-5500-455.27-05 MEMBER DUES/SUBSCRIPTIONS6,743 3,608 7,625 4,625 7,700 7,700 7,700 7,700 101-5500-455.27-06 EMPLOYEE RECOGNITION568 765 752 752 752 752 752 752 101-5500-455.27-07 MILEAGE REIMBURSEMENT454 327 750 750 750 750 750 750 101-5500-455.27-08MARKETING EXPENSES90 - 23,250 22,250 25,250 25,250 25,250 25,250 101-5500-455.27-09 BUSINESS ALLOWANCE- - - - - - - - 101-5500-455.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-5500-455.28-01 TELEPHONE7,911 9,432 7,000 10,000 8,000 8,000 8,000 8,000 101-5500-455.28-02 NATURAL GAS14,674 16,584 23,000 20,000 23,000 23,000 23,000 23,000 101-5500-455.28-03 ELECTRICAL ENERGY37,234 39,785 50,000 50,000 50,000 50,000 50,000 50,000 101-5500-455.28-04 WATER19,281 20,582 11,000 20,000 20,000 20,000 20,000 20,000 101-5500-455.28-05 SEWER3,733 2,384 13,000 8,000 8,000 8,000 8,000 8,000 101-5500-455.28-06 TRASH DISPOSAL16,898 18,170 26,000 20,000 20,000 20,000 20,000 20,000 101-5500-455.29-12 PARADE- - - - - - - - Exhibit B Page 24 of 50105
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-5500-455.29-13 DANCE- - - - - - - - 101-5500-455.29-14 SPONSORS- - - - - - - - 101-5500-455.29-15 ADDED PURSE MONEY67,058 61,608 71,000 69,070 75,000 75,000 75,000 75,000 101-5500-455.29-16 SECURITY/TICKET LABOR3,987 1,896 4,420 4,420 4,400 4,400 4,400 4,400 101-5500-455.29-17 VOLUNTEERS BANQUET1,509 1,356 1,075 1,075 1,200 1,200 1,200 1,200 101-5500-455.29-18 RODEO98,225 113,888 122,050 122,050 127,000 127,000 127,000 127,000 101-5500-455.29-19 CONCERT- - - - - - - - 101-5500-455.29-20 RESALE PURCHASES10,900 11,218 13,700 13,700 17,500 17,500 17,500 17,500 101-5500-455.29-22 MARKETING EXPENSE250 - - - - - - - 101-5500-455.29-25 PROMOTION12,744 17,755 32,100 32,100 35,875 35,875 35,875 35,875 101-5500-455.29-30 MANURE/BEDDING DISPOSAL16,490 12,200 20,000 15,500 15,000 15,000 15,000 15,000 101-5500-455.29-32 EDUC/TRNG TICKET PURCHASE664 2,730 - - - - - - 101-5500-455.32-21 NEW BUILDINGS- - - - - - - - 101-5500-455.32-22 BUILDING REMODELING- 124,250 125,000 124,992 - - - - 101-5500-455.33-31 FURNITURE/FIXTURES- - 60,000 60,000 - - - - 101-5500-455.33-32 OFFICE EQUIPMENT- - - - - - - - 101-5500-455.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 101-5500-455.33-98 OTHER EQUIPMENT- - 150,000 142,040 - - - - 101-5500-455.34-42 TRUCKS- - - - - - - - 101-5500-455.34-98 OTHER MACHINERY/EQUIPMENT- - - - - - - - 101-5500-455.35-62 MASTER PLANS- - 68,000 68,000 - - - - 101-5500-455.60-01 CONTINGENCIES- - - - - - - - 101-5600-333.00-00 FEDERAL GRANT- - (360,000) (360,000) - - (21,000) (21,000) 101-5600-380.20-00 OTHER(988) (5) - - - - - - 101-5600-380.20-02 SPONSORSHIP(6,915) (13,509) (13,500) (16,100) (15,000) (15,000) (15,000) (15,000) 101-5600-456.11-01 SUPERVISORS- - - 4,324 8,649 8,910 8,796 8,796 101-5600-456.11-02 REGULAR STAFF45,893 46,474 49,962 76,400 5,033 5,084 52,588 52,588 101-5600-456.11-03 SEASONAL STAFF- - 5,892 5,568 5,827 6,317 6,244 6,244 101-5600-456.11-04 STAFF OVERTIME2,613 1,509 1,500 1,500 1,500 1,500 1,500 1,500 101-5600-456.13-01 CELL PHONE- - 420 454 427 427 907 907 101-5600-456.14-11 MEDICAL INSURANCE8,568 8,049 9,472 15,244 11,932 11,932 20,918 20,918 101-5600-456.14-12 LIFE INSURANCE95 94 108 148 253 253 361 361 101-5600-456.14-14 EMPLOYEE ASSISTANCE PROG54 50 55 72 64 64 92 92 101-5600-456.14-15 DENTAL INSURANCE1,263 1,159 1,431 1,813 1,674 1,674 2,390 2,390 101-5600-456.14-16 VISION INSURANCE239 219 258 338 302 302 431 431 101-5600-456.14-17 MASA50 49 198 264 215 215 215 215 101-5600-456.14-18 TELEPHONE DOC47 42 96 128 104 104 104 104 101-5600-456.14-21 TAXES/FICA-MEDICARE3,623 3,590 4,388 6,672 1,607 1,668 5,288 5,288 101-5600-456.14-31 RETIREMENT/ICMA 401(A)- - - 592 592 592 592 592 101-5600-456.14-32 RETIREMENT/PERA6,433 6,380 7,652 11,479 1,808 1,891 8,385 8,385 101-5600-456.14-41 WORKERS' COMPENSATION68 65 66 75 139 139 79 79 101-5600-456.21-01 PROPERTY- 134 96 75 1,300 1,300 1,300 1,300 101-5600-456.21-02 LIABILITY418 1,516 1,824 1,400 3,880 3,880 3,880 3,880 101-5600-456.21-50 UNEMPLOYMENT- - - - - - - - 101-5600-456.22-08LEGAL- - - - - - - - 101-5600-456.22-09 INFO TECHNOLOGY SERVICES4,785 3,013 3,920 3,920 4,014 4,519 4,519 4,519 101-5600-456.22-10 BANK SERVICE18 - - - - - - - 101-5600-456.22-13 CONTRACT/SKILLED SERVICES- - - - 100 100 100 100 101-5600-456.22-60 TRANSPORTATION FEES340,474 348,432 365,843 365,843 395,635 395,635 395,635 395,635 101-5600-456.22-98 OTHER9,895 146 420 420 1,378 1,378 1,378 1,378 101-5600-456.23-01 PUBLICATION FEES- - - - - - - - 101-5600-456.25-01 MAINTENANCE CONTRACTS195 195 174 600 129 129 129 129 101-5600-456.25-04 VEHICLE EQUIPMENT5,048 3,065 3,500 3,500 3,500 3,500 3,500 3,500 101-5600-456.25-09 VEHICLE REPAIRS-FLEET SHP- - - - - - - - Exhibit B Page 25 of 50106
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-5600-456.26-01 OFFICE SUPPLIES- 197 100 100 150 150 150 150 101-5600-456.26-03 PRINTING/FORMS2,799 3,339 3,500 3,500 3,500 3,500 3,500 3,500 101-5600-456.26-15 EXHIBIT/DISPLAY- - - - - - - - 101-5600-456.26-17 CATERING/SPEC CIRCUMSTANC41 - 50 50 150 150 150 150 101-5600-456.26-32 DATA PROCESSING SOFTWARE392 525 400 400 400 400 400 400 101-5600-456.26-33 DATA PROCESSING EQUIPMENT- - - - - - - - 101-5600-456.26-39 FUEL & OIL- - - - - - - - 101-5600-456.26-52 TRAFFIC SIGNS2,520 3,024 3,100 3,100 3,100 3,100 3,100 3,100 101-5600-456.27-04 EDUCATION/TRAINING1,094 300 - 300 1,800 1,800 1,800 1,800 101-5600-456.27-05 MEMBER DUES/SUBSCRIPTIONS613 618 1,000 1,000 1,000 1,000 1,000 1,000 101-5600-456.27-07 MILEAGE REIMBURSEMENT126 134 250 250 250 250 250 250 101-5600-456.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-5600-456.28-01 TELEPHONE- - - - - - - - 101-5600-456.29-20 RESALE PURCHASES- 310 - 350 - - - - 101-5600-456.33-33 DATA PROCESSING EQUIPMENT- - 8,300 9,000 800 800 800 800 101-5600-456.34-42 TRUCKS- - 460,000 460,000 - - 25,000 25,000 101-5690-322.31-00 PARKING PERMITS- - - - - - (1,500) (1,500) 101-5690-351.20-00 PARKING TICKETS- - - - - - (5,000) (5,000) 101-5690-569.11-01 SUPERVISORS- - - 4,942 9,884 10,183 10,053 10,053 101-5690-569.11-02 REGULAR STAFF- - 93,500 25,818 104,847 107,912 52,588 52,588 101-5690-569.11-03 SEASONAL STAFF- - - 18,900 33,261 36,055 21,102 21,102 101-5690-569.11-04 STAFF OVERTIME- - - - - - - - 101-5690-569.13-01 CELL PHONE- - 450 818 2,117 2,117 1,637 1,637 101-5690-569.14-11 MEDICAL INSURANCE- - 4,278 5,954 20,527 20,527 11,541 11,541 101-5690-569.14-12 LIFE INSURANCE- - - 37 255 255 147 147 101-5690-569.14-14 EMPLOYEE ASSISTANCE PROG- - 27 19 65 65 37 37 101-5690-569.14-15 DENTAL INSURANCE- - 325 479 1,689 1,689 973 973 101-5690-569.14-16 VISION INSURANCE- - 137 91 304 304 175 175 101-5690-569.14-17 MASA- - 99 364 414 414 414 414 101-5690-569.14-18 TELEPHONE DOC- - 48 177 201 201 201 201 101-5690-569.14-21 TAXES/FICA-MEDICARE- - 7,153 3,799 11,321 11,792 6,406 6,406 101-5690-569.14-31 RETIREMENT/ICMA 401(A)- - - 677 677 677 677 677 101-5690-569.14-32 RETIREMENT/PERA- - 12,810 3,720 14,730 15,161 7,576 7,576 101-5690-569.14-41WORKERS' COMPENSATION- - 1,173 - 2,463 2,463 - - 101-5690-569.21-01 PROPERTY- - - - - - - - 101-5690-569.21-02 LIABILITY- - - - - - - - 101-5690-569.21-50 UNEMPLOYMENT- - - - - - - - 101-5690-569.22-09 INFO TECHNOLOGY SERVICES- - - - - - - - 101-5690-569.22-10 BANK SERVICE- - - - - - - - 101-5690-569.22-13 CONTRACT/SKILLED SERVICES- - - - - - - - 101-5690-569.22-60 TRANSPORTATION FEES- - - - - - - - 101-5690-569.22-98 OTHER- - - 750 371 371 371 371 101-5690-569.23-01 PUBLICATION FEES- - - 599 - - - - 101-5690-569.25-01 MAINTENANCE CONTRACTS- - - - - - - - 101-5690-569.25-04 VEHICLE EQUIPMENT- - - - - - - - 101-5690-569.25-09 VEHICLE REPAIRS-FLEET SHP- - - - - - - - 101-5690-569.26-01 OFFICE SUPPLIES- - - - - - - - 101-5690-569.26-03 PRINTING/FORMS- - - - - - - - 101-5690-569.26-15 EXHIBIT/DISPLAY- - - - - - - - 101-5690-569.26-17 CATERING/SPEC CIRCUMSTANC- - - 19 - - - - 101-5690-569.26-32 DATA PROCESSING SOFTWARE- - - - - - - - 101-5690-569.26-33 DATA PROCESSING EQUIPMENT- - - 711 - - - - 101-5690-569.26-39 FUEL & OIL- - - - - - - - 101-5690-569.26-52 TRAFFIC SIGNS- - - - - - - - Exhibit B Page 26 of 50107
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-5690-569.27-04 EDUCATION/TRAINING- - - - - - - - 101-5690-569.27-05 MEMBER DUES/SUBSCRIPTIONS- - - - - - - - 101-5690-569.27-07 MILEAGE REIMBURSEMENT- - - - - - - - 101-5690-569.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-5690-569.28-01 TELEPHONE- - - - - - - - 101-5690-569.29-20 RESALE PURCHASES- - - - - - - - 101-5690-569.33-33 DATA PROCESSING EQUIPMENT- - 120,000 100,000 - - - - 101-5690-569.34-42 TRUCKS- - - - - - - - 101-5700-333.00-00 FEDERAL GRANT- - - - - - - - 101-5700-334.10-00 STATE GRANT- - - - - - - - 101-5700-334.20-00 OPERATING GRANT- - - - - - (7,834) (7,834) 101-5700-342.20-40 ADMISSION(1,785) - - - - - - - 101-5700-342.30-01 ENTRY FEES(3,871) (3,650) (1,000) (500) (1,000) (1,000) (1,000) (1,000) 101-5700-343.10-00 RETAIL- - - - - - - - 101-5700-343.30-00 PHOTO(800) (603) (500) (500) (500) (500) (500) (500) 101-5700-363.20-00 BUILDINGS(2,902) (3,288) - (1,000) - - - - 101-5700-365.20-00 DONATIONS(2,742) (2,197) (2,800) (2,500) (2,800) (2,800) (2,800) (2,800) 101-5700-380.20-00 OTHER(14,682) (848) (13,000) (18,000) (25,350) (25,350) (25,350) (25,350) 101-5700-380.20-14 VAN USAGE FEES- - - - - - - - 101-5700-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 101-5700-457.11-01 SUPERVISORS- - - - - - - - 101-5700-457.11-02 REGULAR STAFF163,471 149,813 174,083 171,901 175,445 178,558 186,102 186,102 101-5700-457.11-03SEASONAL STAFF- - - - - - - - 101-5700-457.11-04 STAFF OVERTIME484 194 200 500 500 500 500 500 101-5700-457.13-01 CELL PHONE300 325 1,188 290 395 395 597 597 101-5700-457.13-03 VEHICLE ALLOWANCE- - - - - - - - 101-5700-457.14-11 MEDICAL INSURANCE25,703 26,179 45,416 37,520 36,916 36,916 40,690 40,690 101-5700-457.14-12 LIFE INSURANCE323 277 432 343 648 648 693 693 101-5700-457.14-14 EMPLOYEE ASSISTANCE PROG165 142 219 165 165 165 176 176 101-5700-457.14-15 DENTAL INSURANCE2,602 1,888 3,351 2,325 2,409 2,409 2,710 2,710 101-5700-457.14-16 VISION INSURANCE360 360 894 565 636 636 690 690 101-5700-457.14-17 MASA100 129 297 318 - - 318 318 101-5700-457.14-18 TELEPHONE DOC144 124 144 154 - - 154 154 101-5700-457.14-21 TAXES/FICA-MEDICARE12,291 11,250 13,333 13,033 13,460 13,698 14,275 14,275 101-5700-457.14-31 RETIREMENT/ICMA 401(A)- - - - - - - - 101-5700-457.14-32 RETIREMENT/PERA21,970 19,981 23,849 23,311 24,036 24,462 25,496 25,496 101-5700-457.14-41 WORKERS' COMPENSATION5,193 3,823 4,334 5,527 9,101 9,101 5,803 5,803 101-5700-457.21-01 PROPERTY4,916 3,619 3,762 3,100 4,407 4,407 4,407 4,407 101-5700-457.21-02 LIABILITY1,579 1,067 1,011 850 1,186 1,186 1,186 1,186 101-5700-457.22-02 ENGINEERING- - - - - - - - 101-5700-457.22-08 LEGAL- - 300 300 300 300 300 300 101-5700-457.22-09 INFO TECHNOLOGY SERVICES13,422 18,077 15,680 15,680 16,058 18,077 18,077 18,077 101-5700-457.22-10 BANK SERVICE1,233 - - - - - - - 101-5700-457.22-13 CONTRACT SKILLED/SERVICES- 300 - - 5,000 5,000 5,000 5,000 101-5700-457.22-98 OTHER490 1,435 - 400 568 568 568 568 101-5700-457.23-01 PUBLICATION FEES- - - - - - - - 101-5700-457.23-02 ADVERTISING4,520 3,941 8,637 9,000 9,815 9,815 9,815 9,815 101-5700-457.25-01 MAINTENANCE CONTRACTS21,769 21,808 18,536 18,536 18,310 19,510 19,510 19,510 101-5700-457.25-02 BUILDINGS2,207 2,140 6,210 6,210 6,000 6,000 6,000 6,000 101-5700-457.25-03 FURNITURE/FIXTURES- - - - - - - - 101-5700-457.25-04 VEHICLE EQUIPMENT605 540 250 250 250 250 250 250 101-5700-457.25-09 VEHICLE REPAIRS-FLEET SHP- 383 1,250 1,700 1,500 1,500 1,500 1,500 101-5700-457.25-44 FUTURE VEHICLE PURCHASE- 2,869 2,869 2,869 2,869 2,869 2,869 2,869 101-5700-457.25-98 OTHER EQUIPMENT/MACHINERY- - - - - - - - Exhibit B Page 27 of 50108
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-5700-457.26-01 OFFICE SUPPLIES2,190 1,994 2,300 2,400 2,300 2,300 2,300 2,300 101-5700-457.26-02 POSTAGE1,112 864 600 600 300 300 300 300 101-5700-457.26-03 PRINTING/FORMS2,425 3,826 3,900 3,900 4,100 4,100 4,100 4,100 101-5700-457.26-04 FREIGHT/SHIPPING25 - - - - - - - 101-5700-457.26-05 JANITORIAL751 873 1,150 1,150 1,150 1,150 1,150 1,150 101-5700-457.26-06 SMALL TOOLS- 425 - - - - - - 101-5700-457.26-07 SMALL HARDWARE- - - - - - - - 101-5700-457.26-15 EXHIBIT/DISPLAY2,475 254 2,300 2,300 2,300 2,300 2,300 2,300 101-5700-457.26-16 PROGRAMS2,462 2,019 2,000 2,000 2,000 2,000 2,000 2,000 101-5700-457.26-17 CATERING/SPEC CIRCUMSTANC864 555 1,000 1,000 1,000 1,000 1,000 1,000 101-5700-457.26-23 FURNITURE/FIXTURES- - - - - - - - 101-5700-457.26-26 CONSERVATION SUPPLIES2,006 593 1,500 6,500 6,500 6,500 6,500 6,500 101-5700-457.26-32 DATA PROCESSING SOFTWARE- 779 1,050 1,185 240 240 240 240 101-5700-457.26-33 DATA PROCESSING EQUIPMENT2,757 818 - - 2,700 2,700 2,700 2,700 101-5700-457.26-39 FUEL & OIL- 258 625 625 625 625 625 625 101-5700-457.26-97 OPERATING SUPPLIES- - - - - - - - 101-5700-457.27-04 EDUCATION/TRAINING397 522 1,400 1,400 550 550 550 550 101-5700-457.27-05 MEMBER DUES/SUBSCRIPTIONS835 888 1,390 1,390 1,760 1,760 1,760 1,760 101-5700-457.27-06 EMPLOYEE RECOGNITION207 255 252 252 252 252 252 252 101-5700-457.27-07 MILEAGE REIMBURSEMENT71 15 100 100 100 100 100 100 101-5700-457.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 101-5700-457.28-01 TELEPHONE854 881 900 900 2,000 2,000 2,000 2,000 101-5700-457.28-02 NATURAL GAS3,778 4,838 4,000 4,000 5,700 5,700 5,700 5,700 101-5700-457.28-03 ELECTRICAL ENERGY5,985 5,696 6,500 6,500 10,500 10,500 10,500 10,500 101-5700-457.28-04 WATER954 1,264 1,000 1,600 1,600 1,600 1,600 1,600 101-5700-457.28-05 SEWER380 517 550 600 1,200 1,200 1,200 1,200 101-5700-457.28-06 TRASH DISPOSAL1,894 1,941 1,300 1,500 1,300 1,300 1,300 1,300 101-5700-457.29-04 NEW PLANTINGS- - - - - - - - 101-5700-457.29-20 RESALE PURCHASES- - - - - - - - 101-5700-457.29-25 PROMOTION- - - - - - - - 101-5700-457.32-22 BUILDING REMODELING- - - - - 10,000 - - 101-5700-457.33-31 FURNITURE/FIXTURES- - - - - 5,000 5,000 5,000 101-5700-457.33-32 OFFICE EQUIPMENT- - - - - - - - 101-5700-457.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 101-5800-361.00-00 INTEREST EARNINGS- - - - - - - - 101-5800-363.10-00 LAND- - - - - - - - 101-5800-380.20-00 OTHER- - - - - - - - 101-5800-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 101-5800-388.70-00 CAPITAL LEASE PROCEEDS- - - - - - - - 101-5800-391.91-01 GENERAL- - - - - - - - 101-5800-458.21-01 PROPERTY- - - - - - - - 101-5800-458.21-02 LIABILITY- - - - - - - - 101-5800-458.24-02 REAL PROPERTY- - - - - - - - 101-5800-458.24-03 LEASE- - - - - - - - 101-5800-458.24-04 LAND TAXES- - - - - - - - 101-5800-458.25-01 MAINTENANCE CONTRACTS- - - - - - - - 101-5800-458.25-02 BUILDINGS- - - - - - - - 101-5800-458.25-03 FURNITURE/FIXTURES- - - - - - - - 101-5800-458.25-04 VEHICLE EQUIPMENT- - - - - - - - 101-5800-458.25-09 VEHICLE REPAIRS-FLEET SHP- - - - - - - - 101-5800-458.26-33 DATA PROCESSING EQUIPMENT- - - - - - - - 101-5800-458.27-05 MEMBER DUES/SUBSCRIPTIONS- - - - - - - - 101-5800-458.27-06 EMPLOYEE RECOGNITION- - - - - - - - 101-5800-458.28-01 TELEPHONE- - - - - - - - Exhibit B Page 28 of 50109
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 101-5800-458.28-02 NATURAL GAS- - - - - - - - 101-5800-458.28-03 ELECTRICAL ENERGY- - - - - - - - 101-5800-458.28-04 WATER- - - - - - - - 101-5800-458.28-05 SEWER- - - - - - - - 101-5800-458.33-31 FURNITURE/FIXTURES- - - - - - - - 101-5800-458.60-01 CONTINGENCIES- - - - - - - - 101-9000-491.90-04 COMMUNITY REINVESTMENT520,000 977,921 1,350,322 1,350,322 939,163 989,163 989,163 989,163 101-9000-491.90-06 MEDICAL INSURANCE- - - - - - - - 101-9000-491.90-07 MUSEUM- - - - - - - - 101-9000-491.90-08 CONFERENCE CENTER- - - - - - - - 101-9000-491.90-15 SPECIAL EVENTS- - - - - - - - 101-9000-491.90-17 SENIOR CENTER- - - - - - - - 101-9000-491.90-22 COMMUNITY SERVICES- - - - - - - - 101-9000-491.90-29 FIRE SERVICE FUND- - - - - - - - 101-9000-491.90-35 VEHICLE REPLACEMENT- - - - - - - - 101-9000-491.92-29 FIRE PROTECTION DISTRICT- - - - - - - - 101-9000-491.92-31 URBAN RENEWAL AUTHORITY- - - - - - - - 101-9000-491.92-32 LOCAL MARKETING DISTRICT- - - - - - - - 101-9000-491.92-36 EMERGENCY RESPONSE SYSTEM- - - - - - - - 101-9000-491.92-44 TRAILS EXPANSION FUND- - - - - - - - 101-9000-491.92-60 STREET IMPROVEMENT FUND435,000 - - - - - - - 101-9000-491.95-02 LIGHT & POWER FUND- - - - - - - - 101-9000-491.95-03 WATER FUND- - - - - - - - 204-0000-333.00-00 FEDERAL GRANT(107,956) (2,774,665) (2,705,131) (2,705,131) - - - - 204-0000-334.20-00 OPERATING GRANT(44,502) (305,498) (50,000) (50,000) - - - - 204-0000-334.30-00 CAPITAL GRANTS- - - - - - - - 204-0000-361.00-00 INTEREST EARNINGS(10,239) (10,525) (18,000) (16,000) (7,500) (7,500) (7,500) (7,500) 204-0000-361.40-00 COPS-MPEC/STALL BARNS(6,628) - - - - - - - 204-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - 204-0000-365.20-00 DONATIONS- (29,520) - - - - - - 204-0000-380.20-00 OTHER(50,922) - - - - - - - 204-0000-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 204-0000-385.20-00 COP PROCEEDS- - - - - - - - 204-0000-385.40-00 SALE OF CAPITAL ASSETS(650,000) - - - - - - - 204-0000-388.70-00 CAPITAL LEASE PROCEEDS- (4,552,617) - - - - - - 204-0000-391.91-01 GENERAL(520,000) (977,921) (1,350,322) (1,350,322) (939,163) (989,163) (989,163) (989,163) 204-0000-391.92-31 URBAN RENEWAL AUTHORITY- - - - - - - - 204-0000-391.95-02 LIGHT AND POWER- - - - - - - - 204-0000-391.95-03 WATER- - - - - - - - 204-0000-391.96-05 CATASTROPHIC LOSS- - - - - - - - 204-5400-544.14-21 TAXES/FICA-MEDICARE- - - - - - - - 204-5400-544.14-41 WORKERS' COMPENSATION- - - - - - - - 204-5400-544.21-50 UNEMPLOYMENT- - - - - - - - 204-5400-544.22-02 ENGINEERING85,828 18,125 18,000 20,000 18,000 18,000 18,000 18,000 204-5400-544.22-08 LEGAL- - - - - - - - 204-5400-544.22-10 BANK SERVICE155 - - - - - - - 204-5400-544.22-16 DESIGNING- - - - - - - - 204-5400-544.22-26 INSURANCE CLAIMS- - - - - - - - 204-5400-544.22-98 OTHER5,015 2,000 2,750 2,750 2,750 2,750 2,750 2,750 204-5400-544.23-01 PUBLICATION FEES- - - - - - - - 204-5400-544.24-02 REAL PROPERTY- - - - - - - - 204-5400-544.24-03 LEASE- - - - - - - - 204-5400-544.25-01 MAINTENANCE CONTRACTS- - - - - - - - 204-5400-544.25-02 BUILDINGS76,103 - - - - - - - Exhibit B Page 29 of 50110
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 204-5400-544.25-03 FURNITURE/FIXTURES- - - - - - - - 204-5400-544.25-20 STREETS- - - - - - - - 204-5400-544.25-24 STORM DRAINAGE- - - - - - - - 204-5400-544.25-25 TRAFFIC SIGNS- - - - - - - - 204-5400-544.26-01 OFFICE SUPPLIES- - - - - - - - 204-5400-544.26-03 PRINTING/FORMS- - - - - - - - 204-5400-544.26-07 SMALL HARDWARE- - - - - - - - 204-5400-544.26-17 CATERING/SPEC CIRCUMSTANC- - - - - - - - 204-5400-544.26-19 TRAFFIC CONTROL- - - - - - - - 204-5400-544.26-21 BRIDGES- - - - - - - - 204-5400-544.26-22 WALKWAYS- - - - - - - - 204-5400-544.26-23 FURNITURE/FIXTURES1,120 - - - - - - - 204-5400-544.26-36 MAINT., TREES, PLANTS- - - - - - - - 204-5400-544.26-52 TRAFFIC SIGNS- - - - - - - - 204-5400-544.26-95 OTHER EQUIPMENT- - - - - - - - 204-5400-544.29-98 MISCELLANEOUS- - - - - - - - 204-5400-544.31-11 LAND- - - - - - - - 204-5400-544.32-21 NEW BUILDINGS- - - - - - - - 204-5400-544.32-22 BUILDING REMODELING236,884 - 273,100 273,100 - - - - 204-5400-544.33-31 FURNITURE/FIXTURES- - - - - - - - 204-5400-544.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 204-5400-544.33-36 COMMUNICATION EQUIPMENT- - - - - - - - 204-5400-544.33-98 OTHER EQUIPMENT- - 40,000 40,000 - - - - 204-5400-544.35-51 STREETS- 743,299 2,868,208 2,868,208 - - - - 204-5400-544.35-52 PARKING LOTS427,741 7,636,304 11,169 18,000 - - - - 204-5400-544.35-53 STORM DRAINAGE419,914 - - - - - - - 204-5400-544.35-54 WATER SYSTEM- - - - - - - - 204-5400-544.35-60 WALKWAYS & BIKEWAYS- - - - - - - - 204-5400-544.35-61 PARK IMPROVEMENTS- - - - - - - - 204-5400-544.35-63 WAYFINDING SIGNAGE PROJEC- - - - - 50,000 50,000 50,000 204-5400-544.36-52 FEDERAL GRANTS-CMAQ276,510 53,706 176,354 176,354 - - - - 204-5400-544.36-53 FEDERAL GRANTS-NEPA/GARAG- - - - - - - - 204-5400-544.36-54 FEDERAL GRANTS-TRANSP ENH- - - - - - - - 204-5400-544.36-60 FED GRANT-FR TRAIL NEPA- - - - - - - - 204-5400-544.60-01 CONTINGENCIES- - - - - - - - 204-6700-470.22-10 BANK SERVICE1,512 3,026 1,506 1,506 3,000 3,000 3,000 3,000 204-6700-470.29-67 AMORT EXP/BOND ISSUE COST- 55,524 - - - - - - 204-6700-470.41-03 PRINCIPAL ON LOAN390,000 509,251 617,133 617,133 636,787 636,787 636,787 636,787 204-6700-470.41-04 INTEREST ON LOAN129,398 205,636 298,121 298,121 278,626 278,626 278,626 278,626 204-9000-491.90-01 GENERAL- - 340,000 340,000 - - - - 204-9000-491.90-20 OPEN SPACE- - - - - - - - 204-9000-491.92-31 URBAN RENEWAL AUTHORITY- - - - - - - - 204-9000-491.92-60 STREET IMPROVEMENT FUND- - - - - - - - 204-9000-491.95-02 LIGHT & POWER FUND650,000 - - - - - - - 211-0000-334.20-00OPERATING GRANT(34,547) (30,765) (32,250) (30,000) (32,000) (32,000) (32,000) (32,000) 211-0000-342.10-40 COMMERCIAL VENDORS- - - - - - - - 211-0000-361.00-00 INTEREST EARNINGS(344) (419) (300) (300) (300) (300) (300) (300) 211-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - 211-0000-380.20-00 OTHER(4) - - - - - - - 211-5900-459.22-02 ENGINEERING- - - - - - - - 211-5900-459.22-98 OTHER- - - - - - - - 211-5900-459.24-01 EQUIPMENT- - - - - - - - 211-5900-459.24-03 LEASE- - - - - - - - 211-5900-459.25-01 MAINTENANCE CONTRACTS9,713 9,162 11,000 11,000 11,000 11,000 11,000 11,000 Exhibit B Page 30 of 50111
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 211-5900-459.25-03 FURNITURE/FIXTURES10,587 - - - - - - - 211-5900-459.26-01 OFFICE SUPPLIES- - - - - - - - 211-5900-459.26-03 PRINTING/FORMS- - - - - - - - 211-5900-459.26-17 CATERING/SPEC CIRCUMSTANC- - - - - - - - 211-5900-459.26-36 MAINT., TREES, PLANTS24,833 2,624 21,541 21,541 20,678 20,678 20,678 20,678 211-5900-459.27-04 EDUCATION/TRAINING- - - - - - - - 211-5900-459.28-03 ELECTRICAL ENERGY- - - - - - - - 211-5900-459.31-11 LAND- - - - - - - - 211-5900-459.35-61 PARK IMPROVEMENTS- - - - - - - - 211-5900-459.60-01 CONTINGENCIES- - - - - - - - 211-5900-459.91-43 ESTES VALLEY COMM GARDEN- - - - - - - - 211-9000-491.92-35 ESTES VALLEY REC & PARK- - - - - - - - 220-0000-333.00-00 FEDERAL GRANT(14,444) (718,400) (633,160) (633,160) - - - - 220-0000-334.10-00 STATE GRANT- - - - - - - - 220-0000-334.20-00 OPERATING GRANT(2,407) (820,497) (412,437) (412,437) - - - - 220-0000-334.30-00 CAPITAL GRANTS- - - - - - (800,000) (800,000) 220-0000-338.20-00 OPEN SPACE(348,732) (436,487) (400,000) (400,000) (365,000) (365,000) (365,000) (365,000) 220-0000-361.00-00 INTEREST EARNINGS(2,506) (240) (3,250) (1,000) (2,000) (2,000) (2,000) (2,000) 220-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - 220-0000-365.20-00 DONATIONS- - - - - - - - 220-0000-380.20-00 OTHER(99) (41,524) - - - - - - 220-0000-391.92-04 COMMUNITY REINVESTMENT- - - - - - - - 220-0000-391.92-44 TRAIL EXPANSION FUND- - (300,000) (300,000) - - - - 220-4600-462.11-01 SUPERVISORS12,051 12,216 12,113 12,356 12,356 12,728 12,565 12,565 220-4600-462.11-02 REGULAR STAFF8,479 6,125 9,998 4,762 9,524 9,812 35,259 35,259 220-4600-462.11-03 SEASONAL STAFF- - - - - - - - 220-4600-462.11-04 STAFF OVERTIME- - - - - - - - 220-4600-462.13-01 CELL PHONE202 130 161 94 132 132 132 132 220-4600-462.13-03 VEHICLE ALLOWANCE- - - - - - - - 220-4600-462.14-11 MEDICAL INSURANCE3,434 2,771 3,594 1,806 1,894 1,894 10,881 10,881 220-4600-462.14-12 LIFE INSURANCE23 17 22 17 43 43 151 151 220-4600-462.14-14 EMPLOYEE ASSISTANCE PROG11 9 11 8 11 11 38 38 220-4600-462.14-15 DENTAL INSURANCE266 206 286 209 286 286 1,002 1,002 220-4600-462.14-16 VISION INSURANCE50 39 52 39 52 52 181 181 220-4600-462.14-17 MASA10 10 20 69 20 20 70 70 220-4600-462.14-18 TELEPHONE DOC10 8 10 34 10 10 34 34 220-4600-462.14-21 TAXES/FICA-MEDICARE1,533 1,384 1,692 1,305 1,674 1,724 3,659 3,659 220-4600-462.14-31 RETIREMENT/ICMA 401(A)1,600 1,674 1,659 1,693 846 846 846 846 220-4600-462.14-32 RETIREMENT/PERA1,146 967 1,370 1,106 1,762 1,815 5,295 5,295 220-4600-462.14-41 WORKERS' COMPENSATION237 203 248 145 521 521 152 152 220-4600-462.21-02 LIABILITY246 - - - - - - - 220-4600-462.22-02 ENGINEERING18,668 61,870 245,045 245,045 - - - - 220-4600-462.22-08 LEGAL125 11,906 - - - - - - 220-4600-462.22-13 CONTRACT/SKILLED SERVICES- - - - - - - - 220-4600-462.22-98 OTHER60 64 64 64 71 71 71 71 220-4600-462.23-01 PUBLICATION FEES167 - - - - - - - 220-4600-462.24-03 LEASE- - - - - - - - 220-4600-462.25-01 MAINTENANCE CONTRACTS- 11,000 11,000 11,000 11,000 11,000 11,000 11,000 220-4600-462.25-02 BUILDINGS- - - - - - - - 220-4600-462.25-24 STORM DRAINAGE- - - - - - - - 220-4600-462.25-52 WALKWAYS/BIKEWAYS- - - - - - - - 220-4600-462.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 220-4600-462.31-11 LAND- - - - - - - - 220-4600-462.31-13 LAND IMPROVEMENTS850,783 - - - - - - - Exhibit B Page 31 of 50112
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 220-4600-462.35-21 BRIDGES- - - - - - - - 220-4600-462.35-60 WALKWAYS & BIKEWAYS192,365 1,521,564 1,006,385 1,006,385 - - - - 220-4600-462.35-61 PARK IMPROVEMENTS- 79,387 - - - - 131,500 131,500 220-4600-462.36-60 FALL RIVER TRAIL IMPR- - - - - - 1,000,000 1,000,000 220-4600-462.36-61 FED GRANT FC TRAIL- - - - - - - - 220-4600-462.60-01 CONTINGENCIES- - - - - - - - 220-4600-462.91-44 RKY MTN CONSERVANCY- - - - - - - - 220-4600-462.91-89 LARIMER COUNTY- - 2,000 2,000 - - - - 220-9000-491.90-06 MEDICAL INSURANCE- - - - - - - - 220-9000-491.92-35 ESTES VALLEY REC & PARK- - - - - - - - 220-9000-491.92-60 STREET IMPROVEMENT FUND- 430,000 - - - - - - 236-0000-313.10-00 GENERAL SALES TAX(65,077) (69,220) (69,600) (72,543) (75,157) (75,157) (76,416) (76,839) 236-0000-361.00-00 INTEREST EARNINGS(124) (325) (200) (300) (250) (250) (250) (250) 236-0000-380.20-00 OTHER- - - - - - - - 236-0000-388.70-00 CAPITAL LEASE PROCEEDS- - - - - - - (325,000) 236-0000-391.91-01 GENERAL- - - - - - - - 236-3600-436.22-02 ENGINEERING- - - - 9,500 9,500 9,500 - 236-3600-436.24-02 REAL PROPERTY- - - - 650 650 650 650 236-3600-436.25-01 MAINTENANCE CONTRACTS359 359 5,500 5,500 16,408 16,408 16,408 3,000 236-3600-436.26-11 POLICE EQUIPMENT & SUPPLY- 298 10,000 7,000 15,000 15,000 15,000 5,000 236-3600-436.26-23 FURNITURE/FIXTURES1,305 - - - - - - - 236-3600-436.26-33 DATA PROCESSING EQUIPMENT5,369 15,728 - 3,000 - - - - 236-3600-436.26-46 COMMUNICATION EQUIPMENT15,475 10,749 21,700 30,000 3,000 3,000 3,000 3,000 236-3600-436.27-01 PERSONAL SAFETY EQUIPMENT- 2,796 7,400 7,400 7,400 7,400 7,400 7,400 236-3600-436.27-04 EDUCATION/TRAINING10,920 - - - - - - - 236-3600-436.28-01 TELEPHONE- - 1,085 - 780 780 780 780 236-3600-436.33-31 FURNITURE/FIXTURES- 11,694 - - - - - - 236-3600-436.33-36 COMMUNICATION EQUIPMENT- 32,131 - - - - - 325,000 236-3600-436.33-98 OTHER EQUIPMENT- - - - - - - - 236-3600-436.41-05 PRINCIPAL/CAPITAL LEASE- - - - - - - 42,000 236-3600-436.41-06 INTEREST/CAPITAL LEASE- - - - - - - 13,750 236-9000-491.90-01 GENERAL8,925 - - - - - - - 236-9000-491.95-02 LIGHT & POWER FUND1,549 - - - - - - - 238-0000-313.10-00 GENERAL SALES TAX(650,766) (692,196) (696,200) (725,430) (736,000) (736,000) (764,158) (768,392) 238-0000-361.00-00 INTEREST EARNINGS(6,368) - (500) - - - - - 238-3800-438.22-02 ENGINEERING- - - - - - - - 238-3800-438.91-41 ESTES VALLEY REC & PARK1,499,522 692,196 696,700 725,430 736,000 736,000 764,158 768,392 238-9000-491.90-01 GENERAL89,252 - - - - - - - 238-9000-491.95-02 LIGHT & POWER FUND15,485 - - - - - - - 244-0000-313.10-00 GENERAL SALES TAX(325,383) (346,098) (348,100) (362,715) (368,000) (368,000) (382,079) (384,196) 244-0000-333.00-00 FEDERAL GRANT(81,059) (115,217) (4,830) - - - - - 244-0000-334.20-00 OPERATING GRANT- - - - - - - - 244-0000-361.00-00 INTEREST EARNINGS(3,337) (5,473) (4,000) (2,500) (2,000) (2,000) (2,000) (2,000) 244-0000-380.20-00 OTHER- (69,880) - - - - - - 244-0000-391.91-01 GENERAL- - - - - - - - 244-3400-434.11-02 REGULAR STAFF- - - - - - 25,573 25,573 244-3400-434.11-04 STAFF OVERTIME- - - - - - - - 244-3400-434.13-01 CELL PHONE- - - - - - - - 244-3400-434.13-03 VEHICLE ALLOWANCE- - - - - - - - 244-3400-434.14-11 MEDICAL INSURANCE- - - - - - 8,986 8,986 244-3400-434.14-12 LIFE INSURANCE- - - - - - 108 108 244-3400-434.14-14 EMPLOYEE ASSISTANCE PROG- - - - - - 27 27 244-3400-434.14-15 DENTAL INSURANCE- - - - - - 716 716 244-3400-434.14-16 VISION INSURANCE- - - - - - 129 129 Exhibit B Page 32 of 50113
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 244-3400-434.14-17 MASA- - - - - - 50 50 244-3400-434.14-18 TELEPHONE DOC- - - - - - 24 24 244-3400-434.14-21 TAXES/FICA-MEDICARE- - - - - - 1,956 1,956 244-3400-434.14-31 RETIREMENT/ICMA 401(A)- - - - - - - - 244-3400-434.14-32 RETIREMENT/PERA- - - - - - 3,504 3,504 244-3400-434.22-02 ENGINEERING- - - - - - - - 244-3400-434.22-98 OTHER100 - - - - - - - 244-3400-434.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 244-3400-434.35-60 WALKWAYS & BIKEWAYS- 250,000 - - 400,000 400,000 400,000 400,000 244-3400-434.36-60 FED GRANT-FR TRAIL NEPA102,680 84,205 - 560 - - 234,000 234,000 244-9000-491.90-01 GENERAL44,626 - - - - - - - 244-9000-491.92-22 OPEN SPACE FUND- - 300,000 300,000 - - - - 244-9000-491.92-60 STREET IMPROVEMENT FUND- 673,000 - - - - - - 244-9000-491.95-02 LIGHT & POWER FUND7,743 - - - - - - - 260-0000-313.10-00 GENERAL SALES TAX(1,561,839) (1,661,271) (1,670,900) (1,741,032) (1,768,000) (1,768,000) (1,833,980) (1,844,142) 260-0000-334.30-00 CAPITAL GRANTS- - (336,000) - - - - - 260-0000-361.00-00 INTEREST EARNINGS(15,326) (49,184) (15,000) (40,000) (15,000) (15,000) (15,000) (15,000) 260-0000-361.60-00 FLAP FUND INTEREST(15,166) (5,314) - - - - - - 260-0000-380.20-00 OTHER(14) (6) - - - - - - 260-0000-391.91-01 GENERAL(435,000) - - - - - - - 260-0000-391.92-04 COMMUNITY REINVESTMENT- - - - - - - - 260-0000-391.92-20 OPEN SPACE- (430,000) - - - - - - 260-0000-391.92-44 TRAIL EXPANSION FUND- (673,000) - - - - - - 260-2000-420.11-02 REGULAR STAFF89,797 91,464 95,043 93,451 166,658 161,476 92,369 92,369 260-2000-420.11-04 STAFF OVERTIME2,010 1,909 2,000 2,000 2,000 2,000 2,000 2,000 260-2000-420.13-01 CELL PHONE888 962 888 1,168 2,040 1,944 1,680 1,680 260-2000-420.13-03 VEHICLE ALLOWANCE- - - - - - - - 260-2000-420.14-11 MEDICAL INSURANCE15,488 23,014 25,076 21,127 43,049 41,251 16,575 16,575 260-2000-420.14-12 LIFE INSURANCE176 175 189 196 594 572 378 378 260-2000-420.14-14 EMPLOYEE ASSISTANCE PROG96 94 96 96 151 145 96 96 260-2000-420.14-15 DENTAL INSURANCE1,634 1,621 1,798 1,735 3,229 3,086 1,798 1,798 260-2000-420.14-16 VISION INSURANCE331 328 348 399 710 684 452 452 260-2000-420.14-17 MASA88 50 173 173 272 262 262 262 260-2000-420.14-18 TELEPHONE DOC84 82 84 84 132 127 127 127 260-2000-420.14-21 TAXES/FICA-MEDICARE6,941 7,504 7,424 6,997 12,902 12,506 7,219 7,219 260-2000-420.14-31 RETIREMENT/ICMA 401(A)- - - - - - - - 260-2000-420.14-32 RETIREMENT/PERA12,308 12,403 13,021 12,454 22,832 22,122 12,655 12,655 260-2000-420.14-41 WORKERS' COMPENSATION1,529 2,068 2,295 2,326 4,820 4,820 2,442 2,442 260-2000-420.21-01 PROPERTY- 756 - - - - - - 260-2000-420.21-02 LIABILITY- 159 156 120 183 183 183 183 260-2000-420.22-02 ENGINEERING33,448 10,478 70,000 5,000 70,000 70,000 70,000 70,000 260-2000-420.22-08 LEGAL- 50 - - - - - - 260-2000-420.22-10 BANK FEES395 - - - - - - - 260-2000-420.22-98 OTHER266 284 - 250 539 539 539 539 260-2000-420.23-01 PUBLICATION FEES109 - - - - - - - 260-2000-420.24-01 EQUIPMENT- - - - - - 40,000 40,000 260-2000-420.24-02 REAL PROPERTY3,500 292 - - - - - - 260-2000-420.25-20 STREETS921,855 1,612,895 571,074 571,074 730,000 730,000 380,000 380,000 260-2000-420.25-27 PARKING LOT REPAIRS- - 32,886 32,000 - - - - 260-2000-420.25-44 FUTURE VEHICLE PURCHASE47,040 52,080 52,080 52,080 52,080 52,080 52,080 52,080 260-2000-420.26-33 DATA PROCESSING EQUIPMENT- - - - - - - - 260-2000-420.27-04 EDUCATION/TRAINING28 128 5,000 5,000 - - - - 260-2000-420.27-07 MILEAGE REIMBURSEMENT- - - - - - - - 260-2000-420.27-21 EMPLOYEE RECRUITMENT- - - - - - - - Exhibit B Page 33 of 50114
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 260-2000-420.32-21 NEW BUILDINGS50,370 - - - - - - - 260-2000-420.35-51 STREETS4,070,300 26,791 836,000 836,000 - - 1,534,000 1,534,000 260-2000-420.35-52 PARKING LOT- - - - - - 170,000 170,000 260-2000-420.36-60 FED GRANT-FLAP- 84,388 3,920,202 3,920,202 - - - - 260-9000-491.90-01 GENERAL214,205 - - - - - - - 260-9000-491.95-02 LIGHT & POWER FUND37,165 - - - - - - - 502-0000-333.00-00 FEDERAL GRANT30,138 - - (196,552) - - - - 502-0000-334.20-00 OPERATING GRANT(183,790) (1,031,202) (24,252) (567,594) - - - - 502-0000-341.22-09 INFO TECHNOLOGY SERVICES- - - - - - - - 502-0000-344.10-01 RESIDENTIAL-URBAN(2,990,631) (3,208,640) (3,477,325) (3,477,325) (3,633,805) (3,633,805) (3,633,805) (3,633,805) 502-0000-344.10-05 RESIDENTIAL-RURAL(3,173,709) (3,482,756) (3,714,707) (3,714,707) (3,881,869) (3,881,869) (3,881,869) (3,881,869) 502-0000-344.20-01 RESIDENTIAL DEMAND-URBAN(189,558) (196,297) (243,997) (243,997) (254,977) (254,977) (254,977) (254,977) 502-0000-344.20-05 RESIDENTIAL DEMAND-RURAL(396,599) (387,933) (522,893) (522,893) (546,423) (546,423) (546,423) (546,423) 502-0000-344.30-01 RESD. TIME OF DAY-URBAN- - - - - - - - 502-0000-344.30-05 RESD. TIME OF DAY-RURAL- - - - - - - - 502-0000-344.31-01 RESIDENTIAL BASIC-URBAN(19,469) (12,510) (18,965) (18,965) (19,818) (19,818) (19,818) (19,818) 502-0000-344.31-05 RESIDENTIAL BASIC-RURAL(32,368) (33,537) (35,967) (35,967) (37,586) (37,586) (37,586) (37,586) 502-0000-344.32-01 RESD. ENG. TIME DAY-URBAN(85,474) (94,425) (94,769) (94,769) (99,034) (99,034) (99,034) (99,034) 502-0000-344.32-05 RESD. ENG. TIME DAY-RURAL(435,695) (491,605) (475,688) (475,688) (497,094) (497,094) (497,094) (497,094) 502-0000-344.33-05 RESD. ADMIN.-RURAL(800) (1,613) (784) (784) (819) (819) (819) (819) 502-0000-344.36-01 LARGE COMM TIME DAY-URBAN(15,050) (14,902) (15,071) (15,071) (15,749) (15,749) (15,749) (15,749) 502-0000-344.36-05 LARGE COMM TIME DAY-RURAL- - - - - - - - 502-0000-344.37-05 LARGE COMM ADMIN-RURAL(43,696) (49,190) (49,435) (49,435) (51,660) (51,660) (51,660) (51,660) 502-0000-344.38-01 SMALL COMM TIME DAY-URBAN(27,669) (29,764) (32,286) (29,764) (33,739) (33,739) (33,739) (33,739) 502-0000-344.38-05 SMALL COMM TIME DAY-RURAL(27,059) (31,739) (31,363) (31,739) (32,774) (32,774) (32,774) (32,774) 502-0000-344.39-05 SMALL COMM. ADMIN-RURAL(20,558) (24,260) (26,244) (26,244) (27,425) (27,425) (27,425) (27,425) 502-0000-344.40-01 GEN. SERVICE SMALL-URBAN(2,249,006) (2,573,915) (2,373,047) (2,373,047) (2,479,834) (2,479,834) (2,479,834) (2,479,834) 502-0000-344.40-05 GEN. SERVICE SMALL-RURAL(1,033,425) (1,154,725) (1,068,711) (1,068,711) (1,116,803) (1,116,803) (1,116,803) (1,116,803) 502-0000-344.50-01 GEN. SERVICE LARGE-URBAN(2,006,148) (2,184,696) (2,305,076) (2,305,076) (2,408,804) (2,408,804) (2,408,804) (2,408,804) 502-0000-344.50-05 GEN. SERVICE LARGE-RURAL(782,248) (910,125) (947,966) (947,966) (990,624) (990,624) (990,624) (990,624) 502-0000-344.60-01 MUNICIPAL-URBAN(249,895) (265,900) (292,882) (292,882) (292,882) (292,882) (292,882) (292,882) 502-0000-344.60-05 MUNICIPAL-RURAL(72,581) (75,396) (88,269) (88,269) (88,269) (88,269) (88,269) (88,269) 502-0000-344.70-01 OUTDOOR AREA LIGHT-URBAN(3,063) (5,444) (2,827) (2,827) (3,000) (3,000) (3,000) (3,000) 502-0000-344.70-05 OUTDOOR AREA LIGHT-RURAL(1,908) (2,888) (2,039) (2,039) (2,300) (2,300) (2,300) (2,300) 502-0000-344.80-01 WIND POWER URBAN(28,378) (30,355) (34,512) (34,512) (32,786) (32,786) (32,786) (32,786) 502-0000-344.80-05 WIND POWER RURAL(22,906) (24,493) (28,051) (28,051) (26,648) (26,648) (26,648) (26,648) 502-0000-344.90-01 RESIDENTIAL-URBAN- - - - - - - - 502-0000-344.90-05 RESIDENTIAL-RURAL- - - - - - - - 502-0000-344.91-01 SMALL COMML-URBAN- - - - - - - - 502-0000-344.91-05 SMALL COMML-RURAL- - - - - - - - 502-0000-349.10-00 POLE RENTAL(9,474) (9,474) (9,474) (9,474) (9,000) (9,000) (9,000) (9,000) 502-0000-349.30-00 VEHICLE WORK ORDERS- - - - - - - - 502-0000-349.35-00 FIELD WORK ORDERS(239,359) (584,937) (649,000) (649,000) - (400,000) (400,000) (400,000) 502-0000-349.40-00 DEVELOPMENT FEES- - - - - - - - 502-0000-349.50-00 METER READING(34,000) (34,000) (36,382) (36,382) (40,000) (40,000) (40,000) (40,000) 502-0000-361.00-00 INTEREST EARNINGS(59,221) (68,640) (53,000) (55,778) (50,000) (50,000) (50,000) (50,000) 502-0000-361.10-00 INTERGOVERNMENTAL EPURA- - - - - - - - 502-0000-361.20-00 DELINQUENCY CHARGES(19,227) (18,566) (15,000) (15,000) (14,000) (14,000) (14,000) (14,000) 502-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - 502-0000-363.20-00 BUILDINGS(16,001) (292) - - - - - - 502-0000-380.20-00 OTHER(55,046) (370,316) (225,000) (137,919) (50,000) (50,000) (50,000) (50,000) 502-0000-380.20-50 FIBEROPTIC LEASE- (88,579) (44,980) (71,072) (44,000) (44,000) (71,578) (71,578) 502-0000-380.20-70 SPECIAL INITIAL READS(13,566) (13,501) (13,000) (13,000) (13,000) (13,000) (13,000) (13,000) 502-0000-380.30-00 SALES OF FIXED ASSETS(21,533) - - (222,023) - - - - Exhibit B Page 34 of 50115
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 502-0000-380.40-00 GAIN/LOSS REVENUE112,963 - - - - - - - 502-0000-385.50-00 LOAN TO COMM REINVESTMENT- - - - - - - - 502-0000-388.40-00 REVENUE BOND PROCEEDS- - - - - - - - 502-0000-388.70-00 CAPITAL LEASE PROCEEDS- - - - - - - (125,000) 502-0000-391.91-36 EMERGENCY RESPONSE SYSTEM- - - - - - - - 502-0000-391.91-38 COMMUNITY CENTER FUND- - - - - - - - 502-0000-391.91-44 TRAILS EXPANSION FUND- - - - - - - - 502-0000-391.91-60 STREET IMPROVEMENT FUND- - - - - - - - 502-0000-391.92-04 COMMUNITY REINVESTMENT(650,000) - - - - - - - 502-0000-391.92-36 EMERGENCY RESPONSE SYSTEM(1,549) - - - - - - - 502-0000-391.92-38 COMMUNITY CENTER FUND(15,485) - - - - - - - 502-0000-391.92-44 TRAIL EXPANSION FUND(7,743) - - - - - - - 502-0000-391.92-60 STREET IMPROVEMENT FUND(37,165) - - - - - - - 502-0000-391.96-25 INFORMATION TECH SERVICE- (365,703) - - - - - - 502-6100-520.28-08 PURCHASED POWER SUPPLY7,092,198 7,279,458 7,462,728 7,462,728 7,469,296 7,469,296 7,469,296 7,469,296 502-6100-520.28-18 WIND POWER59,064 61,525 69,888 82,888 73,382 73,382 73,382 73,382 502-6100-520.28-19 WHEELING CHGS-FR HYDRO10,355 9,140 11,550 8,550 12,128 12,128 12,128 12,128 502-6301-540.11-01 SUPERVISORS30,054 33,457 33,034 34,420 34,639 35,685 35,228 35,228 502-6301-540.11-02 REGULAR STAFF928,637 1,268,867 1,279,842 1,263,650 1,467,190 1,481,794 1,471,024 1,471,024 502-6301-540.11-03 SEASONAL STAFF- 14,774 - 2,315 - - - - 502-6301-540.11-04 STAFF OVERTIME143,597 192,335 119,688 180,000 180,000 180,000 180,000 180,000 502-6301-540.11-05 SEASONAL OVERTIME- 162 - - - - - - 502-6301-540.13-01 CELL PHONE18,174 17,707 18,103 11,094 12,488 12,488 12,488 12,488 502-6301-540.13-03 VEHICLE ALLOWANCE- - - - - - - - 502-6301-540.14-11 MEDICAL INSURANCE204,380 217,098 262,453 251,689 280,425 280,425 280,425 280,425 502-6301-540.14-12 LIFE INSURANCE1,462 1,940 2,145 2,090 4,506 4,506 4,506 4,506 502-6301-540.14-14 EMPLOYEE ASSISTANCE PROG757 1,005 1,089 1,024 1,144 1,144 1,144 1,144 502-6301-540.14-15 DENTAL INSURANCE13,382 16,012 19,943 16,628 19,000 19,000 19,000 19,000 502-6301-540.14-16 VISION INSURANCE2,606 3,062 4,296 3,619 4,518 4,518 4,518 4,518 502-6301-540.14-17 MASA880 1,059 1,966 1,887 1,887 1,887 1,887 1,887 502-6301-540.14-18 TELEPHONE DOC688 879 954 915 915 915 915 915 502-6301-540.14-21 TAXES/FICA-MEDICARE83,199 114,657 109,914 112,418 128,660 129,857 128,998 128,998 502-6301-540.14-31 RETIREMENT/ICMA 401(A)- - - - - - - - 502-6301-540.14-32RETIREMENT/PERA(4,917) - 180,565 185,530 205,750 207,895 206,356 206,356 502-6301-540.14-41 WORKERS' COMPENSATION13,949 18,872 19,924 17,105 41,840 41,840 17,960 17,960 502-6301-540.14-90 PENSION BENEFIT EXPENSE290,245 472,019 - - - - - - 502-6301-540.14-99 SALARY CAPITAL CONTRA ACT- (306,624) (25,823) - - - - - 502-6301-540.21-01 PROPERTY2,172 1,883 - 2,175 - - - - 502-6301-540.21-02 LIABILITY9,831 10,907 13,542 13,555 15,863 15,863 15,863 15,863 502-6301-540.21-50 UNEMPLOYMENT650 - - - - - - - 502-6301-540.22-02 ENGINEERING40,828 27,695 50,000 20,000 30,000 30,000 30,000 30,000 502-6301-540.22-13 CONTRACT/SKILLED SERVICES- - 10,000 10,000 5,000 5,000 5,000 5,000 502-6301-540.22-14 LAB TESTING6,036 6,853 4,000 4,000 8,000 8,000 8,000 8,000 502-6301-540.22-24 GIS146,442 113,073 200,000 150,000 200,000 130,000 130,000 130,000 502-6301-540.22-26INSURANCE CLAIMS88 20,893 25,000 25,000 25,000 25,000 25,000 25,000 502-6301-540.22-30 LAND USE FEES981 1,001 3,000 3,000 3,000 3,000 3,000 3,000 502-6301-540.22-98 OTHER5,393 6,018 7,000 7,000 6,859 6,859 6,859 6,859 502-6301-540.24-02 REAL PROPERTY2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 502-6301-540.25-01 MAINTENANCE CONTRACTS975 29,715 35,000 35,000 52,000 52,000 52,000 52,000 502-6301-540.25-02 BUILDINGS2,614 9,838 10,000 10,000 10,000 10,000 10,000 10,000 502-6301-540.25-05 MACHINERY/TOOLS2,137 3,304 3,500 3,500 3,500 3,500 3,500 3,500 502-6301-540.25-06 METERS- - - - - - - - 502-6301-540.25-07 TRANSFORMER- - 10,000 10,000 10,000 10,000 10,000 10,000 502-6301-540.25-08 LABORATORY- - - - - - - - Exhibit B Page 35 of 50116
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 502-6301-540.25-30 STREET LIGHTS- 644 15,000 15,000 50,000 50,000 50,000 50,000 502-6301-540.25-31 SUBSTATION45,379 75,626 153,050 153,050 170,000 170,000 170,000 170,000 502-6301-540.25-32 POWER LINE MAINTENANCE526,789 491,251 600,000 600,000 660,000 460,000 460,000 600,000 502-6301-540.25-33 INACTIVE UNDERGROUND MAIN130,264 190,628 706,500 706,500 - - - - 502-6301-540.25-34 CUSTOMER SERVICE LINES- - - - - - - - 502-6301-540.25-98 OTHER EQUIPMENT/MACHINERY- - 1,500 1,500 1,500 1,500 1,500 1,500 502-6301-540.26-01 OFFICE SUPPLIES405 39 700 700 700 700 700 700 502-6301-540.26-04 FREIGHT/SHIPPING- 157 1,000 1,000 1,000 1,000 1,000 1,000 502-6301-540.26-05 JANITORIAL366 312 750 750 500 500 500 500 502-6301-540.26-06 SMALL TOOLS17,954 14,701 34,000 34,000 15,000 15,000 15,000 15,000 502-6301-540.26-07 SMALL HARDWARE1,570 1,220 5,000 5,000 5,000 5,000 5,000 5,000 502-6301-540.26-19 TRAFFIC CONTROL75 1,575 2,000 2,000 10,000 10,000 10,000 10,000 502-6301-540.26-20 ELECTRICAL1,828 2,174 2,500 2,500 5,000 5,000 5,000 5,000 502-6301-540.26-33 DATA PROCESSING EQUIPMENT- - 10,000 10,000 10,000 10,000 10,000 10,000 502-6301-540.26-34 METER350,859 269,607 35,000 35,000 35,000 35,000 35,000 35,000 502-6301-540.26-48 SHOP EQUIPMENT1,399 2,159 5,000 5,000 4,000 4,000 4,000 4,000 502-6301-540.26-55 STREET LIGHTS34,289 10,976 30,000 30,000 30,000 30,000 30,000 30,000 502-6301-540.26-57 OVERHEAD LINES- - - - - - - - 502-6301-540.27-01 PERSONAL SAFETY EQUIPMENT51,245 47,764 65,000 65,000 55,000 55,000 55,000 55,000 502-6301-540.27-03 VEHICLE ALLOWANCE- - - - - - - - 502-6301-540.27-04 EDUCATION/TRAINING- - 58,060 58,060 90,000 90,000 90,000 90,000 502-6301-540.27-06 EMPLOYEE RECOGNITION- - - - - - - - 502-6301-540.27-07 MILEAGE REIMBURSEMENT- - - - - - - - 502-6301-540.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 502-6301-540.29-90 SHORT/OVER INVENTORY ACCT(5,487) - - - - - - - 502-6301-540.29-95 DEPRECIATION- - - - - - - - 502-6301-540.29-97 ACCUMULATED PLANT(1,677,922) - - - - - - - 502-6401-550.11-01 SUPERVISORS22,315 46,207 44,770 55,737 66,210 68,209 67,335 67,335 502-6401-550.11-02 REGULAR STAFF138,536 137,834 162,273 133,401 136,954 138,324 137,194 137,194 502-6401-550.11-03 SEASONAL STAFF6,809 3,131 44,880 - - - - - 502-6401-550.11-04 STAFF OVERTIME10,344 12,175 8,500 13,000 13,000 13,000 13,000 13,000 502-6401-550.11-05 SEASONAL OVERTIME- 54 75 75 - 75 75 75 502-6401-550.13-01 CELL PHONE685 576 1,154 338 370 370 370 370 502-6401-550.13-03 VEHICLE ALLOWANCE- - - - - - - - 502-6401-550.14-11 MEDICAL INSURANCE38,311 35,898 56,117 47,586 49,081 49,081 49,081 49,081 502-6401-550.14-12 LIFE INSURANCE270 298 474 370 801 801 801 801 502-6401-550.14-14 EMPLOYEE ASSISTANCE PROG168 180 241 190 203 203 203 203 502-6401-550.14-15 DENTAL INSURANCE2,849 2,637 4,590 3,218 3,517 3,517 3,517 3,517 502-6401-550.14-16 VISION INSURANCE550 527 1,013 751 906 906 906 906 502-6401-550.14-17 MASA186 145 565 368 367 367 367 367 502-6401-550.14-18 TELEPHONE DOC147 157 274 178 178 178 178 178 502-6401-550.14-21 TAXES/FICA-MEDICARE13,316 15,153 19,928 15,294 16,542 16,800 16,647 16,647 502-6401-550.14-31 RETIREMENT/ICMA 401(A)1,238 - - - - - - - 502-6401-550.14-32 RETIREMENT/PERA(742) 26,087 28,365 26,524 27,833 28,295 28,020 28,020 502-6401-550.14-41WORKERS' COMPENSATION882 883 946 641 1,987 1,987 673 673 502-6401-550.14-90 PENSION BENEFIT EXPENSE44,105 61,936 - - - - - - 502-6401-550.14-99 SALARY CAPITAL CONTRA ACT- - - - - - - - 502-6401-550.21-02 LIABILITY3,441 1,072 1,266 1,266 1,483 1,483 1,483 1,483 502-6401-550.21-50 UNEMPLOYMENT- - - - - - - - 502-6401-550.22-09 INFO TECHNOLOGY SERVICES- - - - - - - - 502-6401-550.22-10 BANK FEES912 - 500 500 500 500 500 500 502-6401-550.22-13 CONTRACT/SKILLED SERVICES- - 5,000 5,000 - - - - 502-6401-550.22-26 INSURANCE CLAIMS- - - - - - - - 502-6401-550.22-98 OTHER16,294 3,556 1,000 1,000 1,157 1,157 1,157 1,157 Exhibit B Page 36 of 50117
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 502-6401-550.23-01 PUBLICATION FEES- - - - - - - - 502-6401-550.24-01 EQUIPMENT1,114 2,668 1,200 1,200 1,200 1,200 1,200 1,200 502-6401-550.24-03 LEASE4,505 - 4,505 4,505 4,505 4,505 4,505 4,505 502-6401-550.25-01 MAINTENANCE CONTRACTS6,367 7,496 8,250 8,250 8,250 8,250 8,250 8,250 502-6401-550.25-03 FURNITURE/FIXTURES- - - - - - - - 502-6401-550.25-98 OTHER EQUIPMENT/MACHINERY- - 500 500 500 500 500 500 502-6401-550.26-01 OFFICE SUPPLIES8,704 7,293 11,000 11,000 3,500 3,500 3,500 3,500 502-6401-550.26-02 POSTAGE35,762 41,981 37,000 37,000 39,908 39,908 39,908 39,908 502-6401-550.26-03 PRINTING/FORMS5,277 9,020 8,000 8,000 26,132 26,132 26,132 26,132 502-6401-550.26-04 FREIGHT/SHIPPING1,606 1,605 1,800 1,800 750 750 750 750 502-6401-550.26-17 CATERING/SPEC CIRCUMSTANC52 38 1,300 1,300 750 750 750 750 502-6401-550.26-23 FURNITURE/FIXTURES- - 3,750 3,750 2,000 2,000 2,000 2,000 502-6401-550.26-32 DATA PROCESSING SOFTWARE- 65 1,750 1,750 2,833 2,833 2,833 2,833 502-6401-550.26-33 DATA PROCESSING271 1,760 2,000 2,000 2,000 2,000 2,000 2,000 502-6401-550.26-42 OFFICE EQUIPMENT- - 2,000 2,000 750 750 750 750 502-6401-550.26-46 COMMUNICATION EQUIPMENT- - - - - - - - 502-6401-550.27-04 EDUCATION/TRAINING3,765 124 15,000 15,000 12,500 12,500 12,500 12,500 502-6401-550.27-05 MEMBER DUES/SUBSCRIPTIONS195 195 500 500 500 500 500 500 502-6401-550.27-06 EMPLOYEE RECOGNITION- - 250 250 250 250 250 250 502-6401-550.27-07 MILEAGE REIMBURSEMENT- - 300 300 150 150 150 150 502-6401-550.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 502-6401-550.29-07 UNCOLLECTIBLE ACCOUNTS15,786 24,360 20,000 20,000 15,000 15,000 15,000 15,000 502-6401-550.29-25 PROMOTION- - - - - - - - 502-6401-550.29-31 UNCOLLECTED TAXES- - - - - - - - 502-6501-560.11-01 SUPERVISORS148,303 154,756 158,990 158,622 158,915 163,714 161,616 161,616 502-6501-560.11-02 REGULAR STAFF325,400 367,330 381,626 390,619 401,461 406,500 403,209 403,209 502-6501-560.11-03 SEASONAL STAFF- - - - - - - - 502-6501-560.11-04 STAFF OVERTIME10,179 22,564 20,000 25,000 25,000 25,000 25,000 25,000 502-6501-560.13-01 CELL PHONE4,630 3,844 3,547 2,305 2,574 2,574 2,574 2,574 502-6501-560.13-03 VEHICLE ALLOWANCE- - - - - - - - 502-6501-560.14-11 MEDICAL INSURANCE61,864 69,704 76,274 73,587 72,194 72,194 72,194 72,194 502-6501-560.14-12 LIFE INSURANCE614 696 801 811 1,603 1,603 1,603 1,603 502-6501-560.14-14 EMPLOYEE ASSISTANCE PROG342 395 407 395 407 407 407 407 502-6501-560.14-15DENTAL INSURANCE5,252 6,217 6,739 6,521 6,739 6,739 6,739 6,739 502-6501-560.14-16 VISION INSURANCE1,016 1,243 1,710 1,595 1,886 1,886 1,886 1,886 502-6501-560.14-17 MASA297 331 734 735 735 735 735 735 502-6501-560.14-18 TELEPHONE DOC289 324 356 356 356 356 356 356 502-6501-560.14-21 TAXES/FICA-MEDICARE35,672 39,771 42,887 43,466 44,781 45,534 45,122 45,122 502-6501-560.14-31 RETIREMENT/ICMA 401(A)9,634 10,876 11,202 10,876 5,438 5,438 5,438 5,438 502-6501-560.14-32 RETIREMENT/PERA(1,831) 62,498 62,862 68,711 68,833 69,941 69,308 69,308 502-6501-560.14-35 RETIREMENT/ F.P.P.A- - - - - - - - 502-6501-560.14-41 WORKERS' COMPENSATION2,261 2,530 2,673 2,753 5,613 5,613 2,891 2,891 502-6501-560.14-90 PENSION BENEFIT EXPENSE108,826 148,383 - - - - - - 502-6501-560.14-99 SALARY CAPITAL CONTRA ACT- - - - - - - - 502-6501-560.21-01 PROPERTY35,249 27,153 25,906 25,906 30,345 30,345 30,345 30,345 502-6501-560.21-02 LIABILITY3,079 5,591 7,150 7,150 8,375 8,375 8,375 8,375 502-6501-560.22-01 AUDITING19,180 20,588 22,500 22,500 23,000 23,000 23,000 23,000 502-6501-560.22-02 ENGINEERING21,608 8,915 30,000 10,000 15,000 15,000 15,000 15,000 502-6501-560.22-06 MEDICAL1,093 1,342 2,000 2,000 2,000 2,000 2,000 2,000 502-6501-560.22-07 RECORDING FEES16 - 250 250 250 250 250 250 502-6501-560.22-08 LEGAL20,988 14,330 25,000 25,000 25,000 25,000 25,000 25,000 502-6501-560.22-09 INFO TECHNOLOGY SERVICES93,034 87,371 109,757 109,757 108,391 122,019 122,019 122,019 502-6501-560.22-10 BANK SERVICE2,127 1,809 2,500 2,500 2,500 2,500 2,500 2,500 502-6501-560.22-24 GIS327 - 40,000 40,000 40,000 40,000 40,000 40,000 Exhibit B Page 37 of 50118
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 502-6501-560.22-33 DATA PROCESSING- - - - - - - - 502-6501-560.22-89 UTILITY FINANCIAL STUDIES- - 35,000 75,000 - - - - 502-6501-560.22-98 OTHER122,028 36,967 70,000 40,813 60,813 60,813 60,813 60,813 502-6501-560.23-01 PUBLICATION FEES496 555 10,000 10,000 7,000 7,000 7,000 7,000 502-6501-560.24-01 EQUIPMENT- - - - - - - - 502-6501-560.24-02 REAL PROPERTY85,915 85,943 85,889 85,889 90,000 90,000 90,000 90,000 502-6501-560.24-03 LEASE- - - - - - - - 502-6501-560.25-01 MAINTENANCE CONTRACTS43,767 41,307 94,155 84,026 93,026 93,026 93,026 93,026 502-6501-560.25-02 BUILDINGS116 - 2,000 2,000 1,000 1,000 1,000 1,000 502-6501-560.25-03 FURNITURE/FIXTURES- - 1,000 1,000 1,000 1,000 1,000 1,000 502-6501-560.25-04 VEHICLE EQUIPMENT260,605 56,212 50,000 50,000 50,000 50,000 50,000 50,000 502-6501-560.25-05 MACHINERY/TOOLS- - 500 500 500 500 500 500 502-6501-560.25-09 VEHICLE REPAIRS-FLEET SHP- 196,051 100,000 100,000 130,000 130,000 130,000 130,000 502-6501-560.25-44 FUTURE VEHICLE PURCHASE339,135 400,780 313,208 - 346,401 346,401 346,401 - 502-6501-560.25-98 OTHER EQUIPMENT/MACHINERY- - 500 500 500 500 500 500 502-6501-560.26-01 OFFICE SUPPLIES18,424 17,393 20,000 20,000 20,000 20,000 20,000 20,000 502-6501-560.26-02 POSTAGE3,119 3,468 5,000 5,000 8,000 8,000 8,000 8,000 502-6501-560.26-03 PRINTING/FORMS55 182 2,000 2,000 1,000 1,000 1,000 1,000 502-6501-560.26-06 MACHINERY/TOOLS731 - 500 500 500 500 500 500 502-6501-560.26-13 MEDICAL2,621 1,691 2,500 2,500 2,500 2,500 2,500 2,500 502-6501-560.26-14 LABORATORY- - - - - - - - 502-6501-560.26-15 EXHIBIT/DISPLAY119,824 142,027 145,000 145,000 130,000 130,000 130,000 130,000 502-6501-560.26-17 CATERING/SPEC CIRCUMSTANC3,860 3,421 4,000 13,000 4,000 4,000 4,000 4,000 502-6501-560.26-23 FURNITURE/FIXTURES7,096 538 5,000 5,000 5,000 5,000 5,000 5,000 502-6501-560.26-25 ENERGY EFFICIENCY126,421 16,391 150,000 150,000 150,000 100,000 100,000 100,000 502-6501-560.26-32 DATA PROCESSING SOFTWARE2,436 2,741 20,000 20,000 20,000 20,000 20,000 20,000 502-6501-560.26-33 DATA PROCESSING EQUIPMENT11,357 7,457 10,000 10,000 10,000 10,000 10,000 10,000 502-6501-560.26-39 FUEL & OIL- (22,091) 50,000 50,000 50,000 50,000 50,000 50,000 502-6501-560.26-42 OFFICE EQUIPMENT2,372 340 5,000 5,000 3,000 3,000 3,000 3,000 502-6501-560.26-43 HEAVY EQUIPMENT1,754 - 5,000 5,000 2,000 2,000 2,000 2,000 502-6501-560.26-46 COMMUNICATION EQUIPMENT12,870 - 15,000 15,000 20,000 20,000 20,000 20,000 502-6501-560.27-02 UNIFORM ALLOWANCE1,345 1,150 5,000 5,000 2,000 2,000 2,000 2,000 502-6501-560.27-03 VEHICLE ALLOWANCE- - - - - - - - 502-6501-560.27-04 EDUCATION/TRAINING50,236 57,088 13,000 13,000 12,000 12,000 12,000 12,000 502-6501-560.27-05 MEMBER DUES/SUBSCRIPTIONS10,743 12,067 12,000 12,000 13,000 13,000 13,000 13,000 502-6501-560.27-06 EMPLOYEE RECOGNITION1,667 1,873 3,500 3,500 3,500 3,500 3,500 3,500 502-6501-560.27-07 MILEAGE REIMBURSEMENT46 236 500 500 500 500 500 500 502-6501-560.27-10 MEAL REIMBURSEMENT-EMERG.63 1,517 2,000 2,000 2,000 2,000 2,000 2,000 502-6501-560.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 502-6501-560.28-01 TELEPHONE6,023 7,432 10,000 10,000 8,000 8,000 8,000 8,000 502-6501-560.28-02 NATURAL GAS4,660 6,071 7,500 7,500 9,000 9,000 9,000 9,000 502-6501-560.28-03 ELECTRICAL ENERGY38,668 38,954 45,000 45,000 53,000 53,000 53,000 53,000 502-6501-560.28-04 WATER3,023 3,118 3,000 3,000 4,500 4,500 4,500 4,500 502-6501-560.28-05 SEWER- 707 2,500 2,500 1,500 1,500 1,500 1,500 502-6501-560.28-06TRASH DISPOSAL10,089 10,255 12,000 12,000 13,000 13,000 13,000 13,000 502-6501-560.29-06 INTEREST ON DEPOSITS674 848 1,000 1,000 1,200 1,200 1,200 1,200 502-6501-560.29-08 PAYMENT IN LIEU OF TAXES7,861 5,704 8,971 8,971 9,952 9,952 9,952 9,952 502-6501-560.29-09 PUC GROSS RECEIPT TAXES13,611 14,558 15,000 15,000 16,000 16,000 16,000 16,000 502-6501-560.29-10 FRANCHISE FEES237,069 249,454 266,723 266,723 278,143 278,143 278,143 278,143 502-6501-560.91-28 HOUSING- - - - - - - - 502-6600-491.90-01 GENERAL1,391,740 1,646,929 1,731,233 1,731,233 1,772,928 1,772,928 1,772,928 1,772,928 502-6600-491.90-04 COMMUNITY REINVESTMENT- - - - - - - - 502-6600-491.90-06 MEDICAL INSURANCE- - - - - - - - 502-6600-491.90-07 MUSEUM- - - - - - - - Exhibit B Page 38 of 50119
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 502-6600-491.90-29 FIRE SERVICE FUND- - - - - - - - 502-6600-491.90-35 VEHICLE REPLACEMENT- - - - - - - - 502-6600-491.92-31 URBAN RENEWAL AUTHORITY- - - - - - - - 502-6700-470.22-10 BANK SERVICE- 150 - - 400 400 400 400 502-6700-470.29-67 AMORT EXP/BOND ISSUE COST- - - - - - - - 502-6700-470.41-01 PRINCIPAL ON BONDS285,000 295,000 305,000 305,000 320,000 320,000 320,000 320,000 502-6700-470.41-02 INTEREST ON BONDS162,266 151,157 141,632 141,632 129,813 129,813 129,813 129,813 502-6700-470.41-05 PRINCIPAL/CAPITAL LEASE- - - - - - - 15,500 502-6700-470.41-06 INTEREST/CAPITAL LEASE- - - - - - - 4,500 502-6900-669.11-01 SUPERVISORS- - - - - - - - 502-6900-669.11-02 REGULAR STAFF- - - - - - - - 502-6900-669.11-04 STAFF OVERTIME- - - - - - - - 502-6900-669.14-11 MEDICAL INSURANCE- - - - - - - - 502-6900-669.14-12 LIFE INSURANCE- - - - - - - - 502-6900-669.14-14 EMPLOYEE ASSISTANCE PROG- - - - - - - - 502-6900-669.14-15 DENTAL INSURANCE- - - - - - - - 502-6900-669.14-16 VISION INSURANCE- - - - - - - - 502-6900-669.14-17 MASA- - - - - - - - 502-6900-669.14-18 TELEPHONE DOC- - - - - - - - 502-6900-669.14-21 TAXES/FICA-MEDICARE- - - - - - - - 502-6900-669.14-31 RETIREMENT/ICMA 401(A)- - - - - - - - 502-6900-669.14-32 RETIREMENT/PERA- - - - - - - - 502-6900-669.14-41WORKERS' COMPENSATION- - - - - - - - 502-6900-669.14-99 SALARY CAPITAL CONTRA ACT- - - - - - - - 502-6900-669.21-01 PROPERTY- - - - - - - - 502-6900-669.21-02 LIABILITY- - - - - - - - 502-6900-669.22-02 ENGINEERING- - - - - - - - 502-6900-669.22-09 INFO TECHNOLOGY SERVICES- - - - - - - - 502-6900-669.22-98 OTHER- - - - - - - - 502-6900-669.25-01 MAINTENANCE CONTRACTS- - - - - - - - 502-6900-669.25-32 OVERHEAD- - - - - - - - 502-6900-669.25-33 UNDERGROUND- - - - - - - - 502-6900-669.26-04 FREIGHT/SHIPPING- - - - - - - - 502-6900-669.26-06MACHINERY/TOOLS- - - - - - - - 502-6900-669.26-07 SMALL HARDWARE- - - - - - - - 502-6900-669.26-32 DATA PROCESSING SOFTWARE- - - - - - - - 502-6900-669.26-33 DATA PROCESSING EQUIPMENT- - - - - - - - 502-6900-669.26-46 COMMUNICATION EQUIPMENT- - - - - - - - 502-6900-669.26-95 OTHER EQUIPMENT- - - - - - - - 502-6900-669.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 502-6900-669.29-95 ACCUMULATED DEPRECIATION- - - - - - - - 502-7001-580.32-22 BUILDING REMODELING120,365 - - - - - - - 502-7001-580.33-30 STATION EQUIPMENT- - - - - - - - 502-7001-580.33-31 FURNITURE/FIXTURES- - - - - - - - 502-7001-580.33-32 OFFICE EQUIPMENT- - - - - - - - 502-7001-580.33-33 DATA PROCESSING EQUIPMENT12,895 - - - - - - - 502-7001-580.33-34 METERS- - 515,000 515,000 100,000 100,000 100,000 100,000 502-7001-580.33-35 TRANSFORMERS67,455 - 157,824 157,824 150,000 150,000 150,000 150,000 502-7001-580.33-36 COMMUNICATION EQUIPMENT- - 35,000 15,000 35,000 35,000 35,000 160,000 502-7001-580.33-37 LABORATORY EQUIPMENT- 2,552,304 - - - - - - 502-7001-580.33-38 SHOP EQUIPMENT- - - - - - - - 502-7001-580.33-39 STORES EQUIPMENT- - - - - - - - 502-7001-580.33-41 TOOLS28,080 - 40,638 40,638 25,000 25,000 25,000 25,000 502-7001-580.33-98 OTHER EQUIPMENT39,815 - 100,000 100,000 162,000 162,000 162,000 162,000 Exhibit B Page 39 of 50120
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 502-7001-580.34-42 TRUCKS- - - 39,753 - - - - 502-7001-580.34-98 OTHER MACHINERY/EQUIPMENT- - - - - - - - 502-7001-580.35-55 STREET LIGHTS77,983 - 50,000 50,000 20,000 20,000 20,000 20,000 502-7001-580.35-56 POLES/TOWERS/FIXTURES- - - - - - - - 502-7001-580.35-57 POWER LINE CONSTRUCTION215,371 14,278 637,832 401,334 520,000 520,000 520,000 695,000 502-7001-580.35-58 INACTIVE UNDERGROUND712,259 7,568 568,826 195,500 - - - - 502-7001-580.35-59 CUSTOMER SERVICE LINES- - 150,000 275,682 300,000 300,000 300,000 300,000 502-7001-580.35-62 UT SYSTEM MASTER PLAN- - - - - - - - 502-7001-580.35-66 FIBER OPTIC INSTALL403,698 29,249 597,806 351,960 250,000 - - 250,000 502-7001-580.37-01 SOFTWARE DEVELOPMENT- - 135,626 90,000 135,000 80,000 80,000 80,000 503-0000-333.00-00 FEDERAL GRANT35,017 1,196 - (261,015) - - - - 503-0000-334.20-00 OPERATING GRANT(60,437) 199 - (43,502) - - - - 503-0000-345.10-01 URBAN-RESIDENTIAL(1,648,637) (1,785,564) (1,869,525) (1,869,525) (1,925,611) (1,925,611) (1,925,611) (1,925,611) 503-0000-345.10-05 RURAL-RESIDENTIAL(1,028,144) (1,110,583) (1,186,161) (1,186,161) (1,221,746) (1,221,746) (1,221,746) (1,221,746) 503-0000-345.20-01 URBAN-COMMERCIAL(1,308,289) (1,476,190) (1,467,703) (1,467,703) (1,511,734) (1,511,734) (1,511,734) (1,511,734) 503-0000-345.20-05 RURAL-COMMERCIAL(252,403) (295,053) (299,266) (299,266) (308,244) (308,244) (308,244) (308,244) 503-0000-345.30-00 BULK WATER(220,939) (297,366) (272,455) (200,000) (280,629) (280,629) (280,629) (280,629) 503-0000-349.35-00 FIELD WORK ORDERS- (28,602) - (290,000) - - - - 503-0000-349.60-01 PLANT DEVELOPMENT FEE(269,978) (173,266) (425,355) (460,000) (200,000) (200,000) (200,000) (200,000) 503-0000-349.60-05 WATER RIGHTS(298,200) (217,038) (229,950) (796,000) (200,000) (200,000) (200,000) (200,000) 503-0000-349.70-01 MATERIALS(11,955) (8,110) (8,148) (26,000) (10,000) (10,000) (10,000) (10,000) 503-0000-349.70-05 METERS(30,530) (18,835) (27,160) (40,000) (20,000) (20,000) (20,000) (20,000) 503-0000-349.80-00 FIRE SERVICES- - - (255) - - - - 503-0000-361.00-00 INTEREST EARNINGS(34,844) (60,028) (32,852) (60,000) (30,000) (30,000) (30,000) (30,000) 503-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - 503-0000-363.10-00 LAND- - - - - - - - 503-0000-380.20-00 OTHER(90,039) (68,998) (40,000) (44,000) (40,000) (40,000) (40,000) (40,000) 503-0000-380.20-05 FILING FEES(104) (244) (208) (300) - - - - 503-0000-380.30-00 SALES OF FIXED ASSETS- (214,479) - - - - - - 503-0000-380.40-00 GAIN/LOSS REVENUE- 5,605 - - - - - - 503-0000-388.40-00 REVENUE BOND PROCEEDS- - - - - - - - 503-0000-388.70-00 CAPITAL LEASE PROCEEDS- - - - - - - (20,000) 503-0000-391.91-01 GENERAL- - - - - - - - 503-6100-520.28-07 PURCHASED WATER SUPPLY156,119 98,192 202,274 202,274 202,200 202,200 202,200 202,200 503-6200-530.11-01 SUPERVISORS10,832 11,614 11,435 11,915 11,990 12,352 12,194 12,194 503-6200-530.11-02 REGULAR STAFF163,469 222,236 266,397 246,244 272,231 275,695 275,221 275,221 503-6200-530.11-04 STAFF OVERTIME21,429 25,841 51,170 51,170 51,170 51,170 51,170 51,170 503-6200-530.13-01 CELL PHONE2,901 3,268 3,344 2,867 3,806 3,806 3,806 3,806 503-6200-530.13-03 VEHICLE ALLOWANCE- - - - - - - - 503-6200-530.14-11 MEDICAL INSURANCE29,932 39,388 55,109 45,506 48,248 48,248 48,248 48,248 503-6200-530.14-12 LIFE INSURANCE260 356 577 475 1,045 1,045 1,045 1,045 503-6200-530.14-14 EMPLOYEE ASSISTANCE PROG144 208 293 237 265 265 265 265 503-6200-530.14-15 DENTAL INSURANCE2,739 3,482 4,807 4,008 4,685 4,685 4,685 4,685 503-6200-530.14-16 VISION INSURANCE574 710 1,067 941 1,167 1,167 1,167 1,167 503-6200-530.14-17 MASA134 192 479 479 479 479 479 479 503-6200-530.14-18 TELEPHONE DOC127 162 232 232 232 232 232 232 503-6200-530.14-21 TAXES/FICA-MEDICARE14,808 19,527 25,169 23,375 25,657 25,950 25,902 25,902 503-6200-530.14-32 RETIREMENT/PERA479 33,931 38,063 37,059 38,938 39,463 39,376 39,376 503-6200-530.14-41 WORKERS' COMPENSATION4,166 4,735 5,036 5,962 10,576 10,576 6,260 6,260 503-6200-530.14-90 PENSION BENEFIT EXPENSE44,200 99,566 - - - - - - 503-6200-530.14-99 SALARY CAPITAL CONTRA ACT- (67,001) - - - - - - 503-6200-530.21-02 LIABILITY1,966 2,383 2,862 2,862 3,354 3,354 3,354 3,354 503-6200-530.22-14 LAB TESTING20,221 19,529 43,228 43,228 49,050 49,050 49,050 49,050 503-6200-530.22-26 INSURANCE CLAIMS- - - - - - - - Exhibit B Page 40 of 50121
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 503-6200-530.22-98 OTHER639 1,101 - - 920 920 920 920 503-6200-530.23-01 PUBLICATION FEES- 249 2,000 2,000 2,000 2,000 2,000 2,000 503-6200-530.25-02 BUILDINGS22,089 25,073 99,000 99,000 81,000 81,000 81,000 81,000 503-6200-530.25-05 MACHINERY/TOOLS213 16 150 150 200 200 200 200 503-6200-530.25-08 LABORATORY1,880 1,448 17,200 17,200 17,200 17,200 17,200 17,200 503-6200-530.25-15 GASB 62 MEMBRANE PURCHASE- - 100,000 100,000 - - - - 503-6200-530.25-23 PUMP2,989 1,414 1,000 1,000 2,000 2,000 2,000 2,000 503-6200-530.25-26 STORAGE TANK4,260 5,750 1,000 1,000 8,000 8,000 8,000 8,000 503-6200-530.25-98 OTHER EQUIPMENT/MACHINERY24,204 12,306 44,000 44,000 42,000 42,000 42,000 42,000 503-6200-530.26-01 OFFICE SUPPLIES6 125 700 700 700 700 700 700 503-6200-530.26-02 POSTAGE- - 200 200 250 250 250 250 503-6200-530.26-03 PRINTING/FORMS150 - 300 300 300 300 300 300 503-6200-530.26-04 FREIGHT/SHIPPING- - 1,000 1,000 1,000 1,000 1,000 1,000 503-6200-530.26-05 JANITORIAL- - 400 400 450 450 450 450 503-6200-530.26-06 SMALL TOOLS5,861 3,104 1,000 1,000 1,000 1,000 1,000 1,000 503-6200-530.26-07 SMALL HARDWARE4,699 2,906 3,500 3,500 3,500 3,500 3,500 3,500 503-6200-530.26-09 CHEMICAL80,755 138,721 130,000 130,000 130,000 130,000 130,000 130,000 503-6200-530.26-14 LABORATORY25,068 35,011 28,600 28,600 31,600 31,600 31,600 31,600 503-6200-530.26-34 METER- - 30,000 30,000 30,000 30,000 30,000 30,000 503-6200-530.26-40 PURIFICATION EQUIPMENT151,139 132,055 53,500 53,500 112,000 112,000 120,500 120,500 503-6200-530.26-95 OTHER EQUIPMENT- 3,313 4,000 4,000 4,000 4,000 4,000 4,000 503-6200-530.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 503-6200-530.28-01 TELEPHONE2,519 2,262 7,299 7,299 7,300 7,300 7,300 7,300 503-6200-530.28-02 NATURAL GAS1,596 932 14,482 14,482 14,500 14,500 14,500 14,500 503-6200-530.28-03 ELECTRICAL ENERGY60,557 62,986 74,846 74,846 76,000 76,000 76,000 76,000 503-6200-530.28-04 WATER- 474 - - - - - - 503-6200-530.28-05 SEWER32,691 21,822 48,893 48,893 49,000 49,000 49,000 49,000 503-6200-530.28-11 PROPANE GAS4,084 5,141 7,178 7,178 7,200 7,200 7,200 7,200 503-6300-540.11-01 SUPERVISORS14,442 15,442 15,247 15,886 15,987 16,469 16,259 16,259 503-6300-540.11-02 REGULAR STAFF522,465 551,147 618,870 584,074 615,531 623,925 624,713 624,713 503-6300-540.11-03 SEASONAL STAFF- - - - - - - - 503-6300-540.11-04 STAFF OVERTIME68,262 74,540 76,125 90,000 90,000 90,000 90,000 90,000 503-6300-540.11-05 SEASONAL OVERTIME- - - - - - - - 503-6300-540.13-01 CELL PHONE9,699 9,619 10,319 6,933 8,635 8,635 8,635 8,635 503-6300-540.13-03 VEHICLE ALLOWANCE- - - - - - - - 503-6300-540.14-11 MEDICAL INSURANCE94,679 101,240 133,244 107,977 112,661 112,661 112,661 112,661 503-6300-540.14-12 LIFE INSURANCE861 822 1,282 1,044 2,240 2,240 2,240 2,240 503-6300-540.14-14 EMPLOYEE ASSISTANCE PROG493 488 651 531 569 569 569 569 503-6300-540.14-15 DENTAL INSURANCE9,043 10,126 13,192 11,975 12,825 12,825 12,825 12,825 503-6300-540.14-16 VISION INSURANCE1,877 1,833 2,683 2,241 2,452 2,452 2,452 2,452 503-6300-540.14-17 MASA465 555 1,027 1,027 1,027 1,027 1,027 1,027 503-6300-540.14-18 TELEPHONE DOC436 420 498 498 498 498 498 498 503-6300-540.14-21 TAXES/FICA-MEDICARE46,082 48,677 54,333 52,620 55,196 55,875 55,919 55,919 503-6300-540.14-32 RETIREMENT/PERA1,488 82,941 86,874 87,247 86,518 87,734 87,813 87,813 503-6300-540.14-41WORKERS' COMPENSATION13,113 12,619 14,659 13,943 30,784 30,784 14,640 14,640 503-6300-540.14-90 PENSION BENEFIT EXPENSE137,401 243,380 - - - - - - 503-6300-540.14-99 SALARY CAPITAL CONTRA ACT- (57,102) - - - - - - 503-6300-540.21-01 PROPERTY2,094 3,212 1,654 3,003 1,938 1,938 1,938 1,938 503-6300-540.21-02 LIABILITY5,678 5,244 6,851 6,851 8,025 8,025 8,025 8,025 503-6300-540.21-50 UNEMPLOYMENT- - - - - - - - 503-6300-540.22-02 ENGINEERING26,543 94,187 25,353 25,353 20,000 20,000 20,000 20,000 503-6300-540.22-24 GIS74,058 75,382 60,000 60,000 60,000 60,000 60,000 60,000 503-6300-540.22-26 INSURANCE CLAIMS5,490 - 1,575 1,575 1,575 1,575 1,575 1,575 503-6300-540.22-98 OTHER2,739 2,443 6,000 6,000 2,043 2,043 2,043 2,043 Exhibit B Page 41 of 50122
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 503-6300-540.24-02 REAL PROPERTY10,199 10,199 10,199 10,199 10,199 10,199 10,199 10,199 503-6300-540.24-03 LEASE6,500 6,500 - - 6,915 6,915 6,915 6,915 503-6300-540.25-01 MAINTENANCE CONTRACTS10,140 25,374 9,300 9,300 10,000 10,000 10,000 10,000 503-6300-540.25-02 BUILDINGS5,050 4,023 29,000 29,000 26,000 26,000 26,000 26,000 503-6300-540.25-04 VEHICLE EQUIPMENT112,324 23,575 18,500 18,500 25,000 25,000 25,000 25,000 503-6300-540.25-05 MACHINERY/TOOLS138 (56) 1,050 1,050 1,050 1,050 1,050 1,050 503-6300-540.25-06 METERS618 549 1,200 1,200 1,500 1,500 1,500 1,500 503-6300-540.25-09 VEHICLE REPAIRS-FLEET SHP- 40,395 50,000 50,000 45,000 45,000 45,000 45,000 503-6300-540.25-21 WATER SYSTEM132,156 214,307 99,000 99,000 110,000 110,000 110,000 110,000 503-6300-540.25-22 WATER HYDRANT- - - - 6,000 6,000 6,000 6,000 503-6300-540.25-23 PUMP451 6,445 13,800 13,800 6,200 6,200 6,200 6,200 503-6300-540.25-34 CUSTOMER SERVICE LINES- - 4,000 4,000 5,000 5,000 5,000 5,000 503-6300-540.25-44 FUTURE VEHICLE PURCHASE115,074 198,051 90,096 - 95,894 95,894 95,894 - 503-6300-540.25-98 OTHER EQUIPMENT/MACHINERY5,016 8,972 14,800 14,800 14,800 14,800 14,800 14,800 503-6300-540.26-01 OFFICE SUPPLIES2,491 2,502 4,500 4,500 4,000 4,000 4,000 4,000 503-6300-540.26-04 FREIGHT/SHIPPING41 345 700 700 700 700 700 700 503-6300-540.26-05 JANITORIAL423 - 350 500 450 450 450 450 503-6300-540.26-06 SMALL TOOLS11,278 9,084 22,700 22,700 18,900 18,900 18,900 18,900 503-6300-540.26-07 SMALL HARDWARE3,235 5,468 4,500 4,500 4,500 4,500 4,500 4,500 503-6300-540.26-08 LUMBER/PAINT569 2,204 2,500 2,500 2,500 2,500 2,500 2,500 503-6300-540.26-13 MEDICAL423 958 800 800 1,000 1,000 1,000 1,000 503-6300-540.26-17 CATERING/SPEC CIRCUMSTANC1,337 672 2,000 2,000 2,000 2,000 2,000 2,000 503-6300-540.26-23 FURNITURE/FIXTURES2,213 - 3,500 3,500 3,500 3,500 3,500 3,500 503-6300-540.26-25 ENERGY EFFICIENCY- - 1,500 1,500 1,500 1,500 1,500 1,500 503-6300-540.26-32 DATA PROCESSING SOFTWARE2,835 4,719 8,500 8,500 9,667 9,667 9,667 9,667 503-6300-540.26-33 DATA PROCESSING EQUIPMENT21,622 3,504 25,400 25,400 11,500 11,500 11,500 11,500 503-6300-540.26-34 METER- - 8,000 8,000 8,000 8,000 8,000 8,000 503-6300-540.26-39 FUEL & OIL- 26,458 12,500 12,500 18,000 18,000 18,000 18,000 503-6300-540.26-42 OFFICE EQUIPMENT40 378 2,500 2,500 2,500 2,500 2,500 2,500 503-6300-540.26-46 COMMUNICATION EQUIPMENT2,596 - 4,000 4,000 4,000 4,000 4,000 4,000 503-6300-540.26-48 SHOP EQUIPMENT- - 1,500 1,500 1,500 1,500 1,500 1,500 503-6300-540.26-95 OTHER EQUIPMENT- 347 8,000 8,000 8,000 8,000 8,000 8,000 503-6300-540.27-01 PERSONAL SAFETY EQUIPMENT3,478 3,234 10,500 10,500 10,500 10,500 10,500 10,500 503-6300-540.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 503-6300-540.28-01 TELEPHONE3,764 3,354 14,884 4,500 5,000 5,000 5,000 5,000 503-6300-540.28-02 NATURAL GAS5,046 7,223 8,894 8,894 8,700 8,700 8,700 8,700 503-6300-540.28-03 ELECTRICAL ENERGY22,491 24,150 18,722 18,722 24,000 24,000 24,000 24,000 503-6300-540.28-04 WATER424 672 445 445 - - - - 503-6300-540.28-06 TRASH DISPOSAL247 7,638 2,982 2,982 3,500 3,500 3,500 3,500 503-6300-540.29-25 PROMOTION581 - - - - - - - 503-6300-540.29-90 SHORT/OVER INVENTORY ACCT(29,800) - - - - - - - 503-6300-540.29-95 DEPRECIATION- - - - - - - - 503-6300-540.29-97 ACCUMULATED PLANT(327,771) - - - - - - - 503-6400-550.11-01 SUPERVISORS6,322 23,693 22,934 28,790 34,422 35,461 35,007 35,007 503-6400-550.11-02REGULAR STAFF55,589 52,895 142,343 113,586 129,862 131,160 175,114 175,114 503-6400-550.11-03 SEASONAL STAFF19 (19) - - - - - - 503-6400-550.11-04 STAFF OVERTIME1,030 1,362 650 4,000 4,000 4,000 4,000 4,000 503-6400-550.11-05 SEASONAL OVERTIME- - - 50 - 50 50 50 503-6400-550.13-01 CELL PHONE44 48 328 39 48 48 1,008 1,008 503-6400-550.13-03 VEHICLE ALLOWANCE- - - - - - - - 503-6400-550.14-11 MEDICAL INSURANCE14,916 14,426 60,129 42,923 48,343 48,343 66,315 66,315 503-6400-550.14-12 LIFE INSURANCE109 127 429 316 788 788 1,004 1,004 503-6400-550.14-14 EMPLOYEE ASSISTANCE PROG70 79 218 174 200 200 255 255 503-6400-550.14-15 DENTAL INSURANCE1,117 1,067 4,861 2,843 3,418 3,418 4,849 4,849 Exhibit B Page 42 of 50123
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 503-6400-550.14-16 VISION INSURANCE217 216 965 703 916 916 1,174 1,174 503-6400-550.14-17 MASA76 56 361 460 361 361 461 461 503-6400-550.14-18 TELEPHONE DOC61 69 175 223 175 175 223 223 503-6400-550.14-21 TAXES/FICA-MEDICARE4,693 5,832 12,693 11,088 12,877 13,056 16,384 16,384 503-6400-550.14-32 RETIREMENT/PERA154 10,293 22,643 19,593 22,507 22,827 28,786 28,786 503-6400-550.14-41 WORKERS' COMPENSATION147 147 158 857 332 332 900 900 503-6400-550.14-90 PENSION BENEFIT EXPENSE14,179 30,203 - - - - - - 503-6400-550.14-99 SALARY CAPITAL CONTRA ACT- - - - - - - - 503-6400-550.21-02 LIABILITY737 555 754 754 884 884 884 884 503-6400-550.21-50 UNEMPLOYMENT- - - - - - - - 503-6400-550.22-09 INFO TECHNOLOGY SERVICES- - - - - - - - 503-6400-550.22-10 BANK FEES555 - 250 250 250 250 250 250 503-6400-550.22-13 CONTRACT/SKILLED SERVICES- - 2,500 1,000 2,500 2,500 2,500 2,500 503-6400-550.22-98 OTHER42,926 35,689 36,682 36,682 40,531 40,531 40,531 40,531 503-6400-550.26-02 POSTAGE18,386 21,605 18,000 18,000 20,204 20,204 20,204 20,204 503-6400-550.26-03 PRINTING/FORMS4,849 7,719 5,500 5,500 13,066 13,066 13,066 13,066 503-6400-550.26-04 FREIGHT/SHIPPING1,324 318 1,000 1,000 400 400 400 400 503-6400-550.26-17 CATERING/SPEC CIRCUMSTANC- - - - - - - - 503-6400-550.26-33 DATA PROCESSING- 227 1,000 1,000 300 300 300 300 503-6400-550.26-34 METER69,276 144,100 80,000 40,000 80,000 80,000 80,000 80,000 503-6400-550.26-42 OFFICE EQUIPMENT121 - - - - - - - 503-6400-550.27-04 EDUCATION/TRAINING- - 2,500 2,500 2,000 2,000 2,000 2,000 503-6400-550.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 503-6400-550.29-07 UNCOLLECTIBLE ACCOUNTS417 381 3,000 3,000 1,000 1,000 1,000 1,000 503-6500-560.11-01 SUPERVISORS55,191 51,410 52,566 120,171 124,538 126,851 125,648 125,648 503-6500-560.11-02 REGULAR STAFF103,508 101,689 104,304 105,790 108,850 110,345 109,419 109,419 503-6500-560.11-04 STAFF OVERTIME4,261 5,706 5,500 8,000 8,000 8,000 8,000 8,000 503-6500-560.13-01 CELL PHONE1,508 1,021 943 950 1,189 1,189 1,189 1,189 503-6500-560.13-03 VEHICLE ALLOWANCE- - - - - - - - 503-6500-560.14-11 MEDICAL INSURANCE22,615 20,119 21,707 29,751 29,989 29,989 29,989 29,989 503-6500-560.14-12 LIFE INSURANCE199 191 217 312 650 650 650 650 503-6500-560.14-14 EMPLOYEE ASSISTANCE PROG114 110 110 154 165 165 165 165 503-6500-560.14-15 DENTAL INSURANCE1,617 1,802 1,929 2,300 2,418 2,418 2,418 2,418 503-6500-560.14-16VISION INSURANCE322 356 499 616 762 762 762 762 503-6500-560.14-17 MASA106 78 199 298 298 298 298 298 503-6500-560.14-18 TELEPHONE DOC97 89 96 144 145 145 145 145 503-6500-560.14-21 TAXES/FICA-MEDICARE11,994 11,478 12,421 17,680 18,466 18,758 18,595 18,595 503-6500-560.14-31 RETIREMENT/ICMA 401(A)3,592 3,172 3,267 3,172 1,586 1,586 1,586 1,586 503-6500-560.14-32 RETIREMENT/PERA333 18,018 18,224 29,252 29,659 30,111 29,849 29,849 503-6500-560.14-35 RETIREMENT/ F.P.P.A- - - - - - - - 503-6500-560.14-41 WORKERS' COMPENSATION652 641 680 2,175 1,428 1,428 2,284 2,284 503-6500-560.14-90 PENSION BENEFIT EXPENSE30,744 52,872 - - - - - - 503-6500-560.14-99 SALARY CAPITAL CONTRA ACT- - - - - - - - 503-6500-560.21-01 PROPERTY28,820 22,853 22,950 22,950 26,882 26,882 26,882 26,882 503-6500-560.21-02 LIABILITY1,229 1,534 1,838 1,838 2,153 2,153 2,153 2,153 503-6500-560.22-01 AUDITING9,590 10,294 11,250 11,250 11,500 11,500 11,500 11,500 503-6500-560.22-02 ENGINEERING10,285 20,526 - 7,277 - - - - 503-6500-560.22-06 MEDICAL950 250 - 200 250 250 250 250 503-6500-560.22-07 RECORDING FEES94 117 155 155 155 155 155 155 503-6500-560.22-08 LEGAL21,954 18,685 25,000 25,000 25,000 25,000 25,000 25,000 503-6500-560.22-09 INFO TECHNOLOGY SERVICES77,528 78,332 58,798 58,798 60,217 67,789 67,789 67,789 503-6500-560.22-10 BANK SERVICE1,597 1,759 2,000 2,000 1,500 1,500 1,500 1,500 503-6500-560.22-24 GIS- - - - - - - - 503-6500-560.22-33 DATA PROCESSING- - - - - - - - Exhibit B Page 43 of 50124
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 503-6500-560.22-89 UTILITY FINANCIAL STUDIES3,601 - 50,000 46,000 4,000 4,000 4,000 4,000 503-6500-560.22-98 OTHER826 6,183 11,000 11,000 10,755 10,755 10,755 10,755 503-6500-560.23-01 PUBLICATION FEES763 249 750 750 750 750 750 750 503-6500-560.24-02 REAL PROPERTY45,628 45,641 45,201 45,201 45,700 45,700 45,700 45,700 503-6500-560.24-03 LEASE- - - - - - - - 503-6500-560.25-01 MAINTENANCE CONTRACTS16,374 9,639 27,650 27,650 24,240 24,240 24,240 24,240 503-6500-560.26-01 OFFICE SUPPLIES2,582 1,499 1,700 1,700 1,700 1,700 1,700 1,700 503-6500-560.26-02 POSTAGE830 976 1,000 1,000 1,000 1,000 1,000 1,000 503-6500-560.26-03 PRINTING/FORMS- 237 1,000 500 1,000 1,000 1,000 1,000 503-6500-560.26-13 MEDICAL- 100 1,400 1,000 1,400 1,400 1,400 1,400 503-6500-560.26-17 CATERING/SPEC CIRCUMSTANC1,430 6,281 2,200 2,200 2,200 2,200 2,200 2,200 503-6500-560.26-42 OFFICE EQUIPMENT72 112 1,000 1,000 1,000 1,000 1,000 1,000 503-6500-560.26-46 COMMUNICATION EQUIPMENT- - - - - - - - 503-6500-560.27-02 UNIFORM ALLOWANCE8,760 9,382 13,500 13,500 13,500 13,500 13,500 13,500 503-6500-560.27-04 EDUCATION/TRAINING41,440 24,855 40,300 30,000 40,300 40,300 40,300 40,300 503-6500-560.27-05 MEMBER DUES/SUBSCRIPTIONS13,860 13,534 16,050 16,050 16,870 16,870 16,870 16,870 503-6500-560.27-06 EMPLOYEE RECOGNITION829 1,505 1,200 1,200 1,200 1,200 1,200 1,200 503-6500-560.27-07 MILEAGE REIMBURSEMENT- 38 750 750 750 750 750 750 503-6500-560.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 503-6500-560.28-01 TELEPHONE- - - - - - - - 503-6500-560.29-08 PAYMENT IN LIEU OF TAXES10,956 7,495 11,040 11,040 11,053 11,053 11,053 11,053 503-6500-560.29-10 FRANCHISE FEES91,279 92,701 100,117 100,117 103,120 103,120 103,120 103,120 503-6500-560.91-28 HOUSING- - - - - - - - 503-6600-491.90-01 GENERAL56,261 121,820 144,701 144,701 149,042 149,042 149,042 149,042 503-6600-491.90-04 COMMUNITY REINVESTMENT- - - - - - - - 503-6600-491.90-06 MEDICAL INSURANCE- - - - - - - - 503-6600-491.90-35 VEHICLE REPLACEMENT- - - - - - - - 503-6700-470.22-10 BANK SERVICE- - 68,680 68,680 - - - - 503-6700-470.29-67 AMORT EXP/BOND ISSUE COST- - - - - - - - 503-6700-470.41-01 PRINCIPAL ON BONDS278,126 278,126 283,802 283,802 289,479 289,479 289,479 289,479 503-6700-470.41-02 INTEREST ON BONDS127,151 123,081 51,677 51,677 115,791 115,791 115,791 115,791 503-6700-470.41-05 PRINCIPAL/CAPITAL LEASE- - - - - - - 3,000 503-6700-470.41-06 INTEREST/CAPITAL LEASE- - - - - - - 2,000 503-7000-580.31-11LAND- - 1,165,712 1,150,000 - - - - 503-7000-580.32-22 BUILDING REMODELING- - 250,000 100,000 105,000 105,000 805,000 805,000 503-7000-580.33-30 STATION EQUIPMENT- - - - - - - - 503-7000-580.33-31 FURNITURE/FIXTURES- 735,189 - - - - - - 503-7000-580.33-32 OFFICE EQUIPMENT- - - - 4,000 4,000 4,000 4,000 503-7000-580.33-33 DATA PROCESSING EQUIPMENT5,624 - 19,000 19,000 - - - - 503-7000-580.33-34 METERS- - 300,000 200,000 300,000 300,000 300,000 300,000 503-7000-580.33-36 COMMUNICATION EQUIPMENT- - 225,807 150,000 50,000 50,000 50,000 70,000 503-7000-580.33-37 LABORATORY EQUIPMENT- - - - 9,200 9,200 9,200 9,200 503-7000-580.33-38 SHOP EQUIPMENT- - - - - - - - 503-7000-580.33-40 PURIFICATION EQUIPMENT26,325 - 80,000 33,000 14,000 14,000 14,000 14,000 503-7000-580.33-41TOOLS9,665 - 92,000 80,000 15,000 15,000 15,000 15,000 503-7000-580.33-42 HYDRANTS- - - - - - - - 503-7000-580.33-98 OTHER EQUIPMENT- - 35,000 35,000 - - - - 503-7000-580.34-42 TRUCKS- - 165,500 165,500 141,000 141,000 141,000 141,000 503-7000-580.34-98 OTHER MACHINERY/EQUIPMENT- - 6,500 6,500 - - - - 503-7000-580.35-54 WATER SYSTEM286,157 10,375 3,386,811 1,667,000 1,414,000 1,414,000 1,902,893 1,902,893 503-7000-580.35-62 UT SYSTEM MASTER PLAN- - - - 30,000 30,000 30,000 30,000 503-7000-580.37-01 SOFTWARE DEVELOPMENT- 8,556 48,000 30,000 50,000 50,000 50,000 50,000 503-7000-580.37-10 WATER RIGHTS- - 44,000 44,000 40,000 40,000 40,000 40,000 606-0000-341.80-00 INS. STOP LOSS- (297,864) - (95,000) - - - - Exhibit B Page 44 of 50125
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 606-0000-361.00-00 INTEREST EARNINGS(4,068) (5,885) (4,000) (7,000) (3,500) (3,500) (3,500) (3,500) 606-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - 606-0000-380.20-00 OTHER(162) (506) - (200) - - - - 606-0000-380.20-60 INSURANCE PREMIUMS(1,963,106) (2,045,501) (2,586,625) (2,586,625) (2,222,721) (2,222,721) (2,222,721) (2,447,907) 606-0000-391.91-01 GENERAL- - - - - - - - 606-0000-391.92-20 OPEN SPACE- - - - - - - - 606-0000-391.92-22 COMMUNITY SERVICES FUND- - - - - - - - 606-0000-391.95-02 LIGHT AND POWER- - - - - - - - 606-0000-391.95-03 WATER- - - - - - - - 606-0000-391.96-12 FLEET SERVICE- - - - - - - - 606-0000-391.96-25 INFORMATION TECH SERVICE- - - - - - - - 606-4200-635.14-60 POST EMPLOYMENT INSURANCE- - - - - - - - 606-4200-635.14-65 OTHER POSTEMPLOYMENT BENF- - - - - - - - 606-4200-635.14-70 EMERGENCY CARE SERVICES- - 7,000 7,000 - - - - 606-4200-635.22-08 LEGAL- - - - - - - - 606-4200-635.22-28 BENEFIT CONSULTANT FEE- - - - - - - - 606-4200-635.22-29 BENEFIT ADMIN FEE1,022,741 587,753 609,120 780,000 844,200 844,200 844,200 844,200 606-4200-635.22-75 WELLNESS PROGRAM EXPENSE- - - - 9,500 9,500 9,500 9,500 606-4200-635.22-90 ACTUARIAL STUDY- - - - - - - - 606-4200-635.22-98 OTHER7,042 3,140 3,000 3,000 - - - - 606-4200-635.29-11 HEALTH BENEFIT PAYMENT1,001,856 1,313,300 1,383,789 1,383,789 1,264,530 1,264,530 1,264,530 1,489,716 606-4200-635.29-21 PREMIUM HOLIDAY- - - 500 9,000 9,000 9,000 9,000 606-4200-635.60-01 CONTINGENCIES- - - - - - - - 606-9000-491.90-01 GENERAL- - - - - - - - 612-0000-333.00-00 FEDERAL GRANT6,055 - - - - - - - 612-0000-334.20-00 OPERATING GRANT(71) - - - - - - - 612-0000-346.10-00 VEHICLE LABOR(461,918) (445,330) (360,424) (360,000) (421,800) (421,800) (421,800) (421,800) 612-0000-346.20-00 VEHICLE OVERHEAD(70,862) (11,128) (66,551) (66,551) (80,253) (80,253) (80,253) (80,253) 612-0000-361.00-00 INTEREST EARNINGS(825) (2,098) (1,100) (2,500) (1,000) (1,000) (1,000) (1,000) 612-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - 612-0000-380.20-00 OTHER(1,082) (3,897) (750) - - - - - 612-0000-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 612-0000-380.40-00 GAIN/LOSS REVENUE- - - - - - - - 612-4300-610.11-01 SUPERVISORS12,264 12,608 12,113 12,356 12,355 12,728 12,565 12,565 612-4300-610.11-02 REGULAR STAFF227,645 218,697 223,432 226,044 231,516 234,540 230,771 230,771 612-4300-610.11-03 SEASONAL STAFF- - - - - - - - 612-4300-610.11-04 STAFF OVERTIME15,563 4,648 19,000 19,000 19,000 19,000 19,000 19,000 612-4300-610.11-05 SEASONAL OVERTIME- - - - - - - - 612-4300-610.13-01 CELL PHONE811 860 794 1,054 1,382 1,382 1,382 1,382 612-4300-610.13-03 VEHICLE ALLOWANCE- - - - - - - - 612-4300-610.14-11 MEDICAL INSURANCE37,233 41,944 44,824 44,478 43,974 43,974 43,974 43,974 612-4300-610.14-12 LIFE INSURANCE353 363 372 391 743 743 743 743 612-4300-610.14-14 EMPLOYEE ASSISTANCE PROG182 186 189 183 189 189 189 189 612-4300-610.14-15 DENTAL INSURANCE2,721 2,745 3,039 2,905 3,039 3,039 3,039 3,039 612-4300-610.14-16VISION INSURANCE573 578 611 742 888 888 888 888 612-4300-610.14-17 MASA105 71 341 341 341 341 341 341 612-4300-610.14-18 TELEPHONE DOC162 164 165 165 165 165 165 165 612-4300-610.14-21 TAXES/FICA-MEDICARE19,268 17,723 19,473 19,537 20,110 20,369 20,069 20,069 612-4300-610.14-31 RETIREMENT/ICMA 401(A)1,585 1,674 1,659 1,693 846 846 846 846 612-4300-610.14-32 RETIREMENT/PERA32,825 29,993 30,610 31,279 32,175 32,603 32,080 32,080 612-4300-610.14-41 WORKERS' COMPENSATION6,897 6,263 6,709 6,864 14,089 14,089 7,207 7,207 612-4300-610.14-99 SALARY CAPITAL CONTRA ACT- - - - - - - - 612-4300-610.21-01 PROPERTY688 527 317 325 373 373 373 373 612-4300-610.21-02 LIABILITY1,917 1,068 1,287 1,300 1,507 1,507 1,507 1,507 Exhibit B Page 45 of 50126
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 612-4300-610.21-50 UNEMPLOYMENT1,782 - - - - - - - 612-4300-610.22-06 MEDICAL100 100 - - - - - - 612-4300-610.22-09 INFO TECHNOLOGY SERVICES7,753 7,050 7,840 7,840 8,029 9,039 9,039 9,039 612-4300-610.22-10 BANK SERVICE- - - - - - - - 612-4300-610.22-13 CONTRACT/SKILLED SERVICES- - - - - - - - 612-4300-610.22-98 OTHER795 704 503 500 789 789 789 789 612-4300-610.23-01 PUBLICATION FEES- - 100 100 100 100 100 100 612-4300-610.24-02 REAL PROPERTY92 94 89 89 89 89 89 89 612-4300-610.25-01 MAINTENANCE CONTRACTS1,244 1,004 6,317 6,000 6,091 6,091 6,091 6,091 612-4300-610.25-02 BUILDINGS- - 3,200 2,500 3,200 3,200 3,200 3,200 612-4300-610.25-03 FURNITURE/FIXTURES73 17 1,100 500 1,100 1,100 1,100 1,100 612-4300-610.25-04 VEHICLE EQUIPMENT12,042 1,463 602 602 602 602 602 602 612-4300-610.25-05 MACHINERY/TOOLS3,105 2,979 1,650 2,000 3,150 3,150 3,150 3,150 612-4300-610.25-09 VEHICLE REPAIRS-FLEET SHP- 6,836 4,460 4,460 4,460 4,460 4,460 4,460 612-4300-610.25-44 FUTURE VEHICLE PURCHASE6,200 6,200 6,200 6,200 6,200 6,200 6,200 6,200 612-4300-610.26-01 OFFICE SUPPLIES979 1,383 850 875 850 850 850 850 612-4300-610.26-04 FREIGHT/SHIPPING11 19 50 50 50 50 50 50 612-4300-610.26-06 SMALL TOOLS638 2,713 500 650 500 500 500 500 612-4300-610.26-13 MEDICAL- 820 400 250 400 400 400 400 612-4300-610.26-17 CATERING/SPEC CIRCUMSTANC63 241 550 250 550 550 550 550 612-4300-610.26-23 FURNITURE/FIXTURES- - 1,500 1,000 1,500 1,500 1,500 1,500 612-4300-610.26-31 SHOP SUPPLIES- - - - - - - - 612-4300-610.26-33 DATA PROCESSING EQUIPMENT- - - 150 2,000 2,000 2,000 2,000 612-4300-610.26-39 FUEL & OIL- 1,398 1,540 1,000 1,540 1,540 1,540 1,540 612-4300-610.26-48 SHOP EQUIPMENT4,926 7,936 6,000 5,000 6,000 6,000 6,000 6,000 612-4300-610.27-01 PERSONAL SAFETY EQUIPMENT2,617 2,646 3,200 3,200 3,200 3,200 3,200 3,200 612-4300-610.27-02 UNIFORM ALLOWANCE1,073 1,280 2,400 2,400 1,250 1,250 1,250 1,250 612-4300-610.27-04 EDUCATION/TRAINING541 85 4,600 4,600 4,750 4,750 4,750 4,750 612-4300-610.27-05 MEMBER DUES/SUBSCRIPTIONS45 49 480 650 480 480 480 480 612-4300-610.27-06 EMPLOYEE RECOGNITION96 215 240 240 240 240 240 240 612-4300-610.27-07 MILEAGE REIMBURSEMENT- 800 - - 800 800 800 800 612-4300-610.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 612-4300-610.28-01 TELEPHONE620 351 600 250 600 600 600 600 612-4300-610.28-02NATURAL GAS- - 4,200 4,200 4,200 4,200 4,200 4,200 612-4300-610.28-03 ELECTRICAL ENERGY1,952 1,777 1,800 1,800 1,800 1,800 1,800 1,800 612-4300-610.28-04 WATER213 211 200 200 200 200 200 200 612-4300-610.28-05 SEWER- - 465 465 465 465 465 465 612-4300-610.29-90 SHORT/OVER INVENTORY ACCT(397) - - - - - - - 612-4300-610.29-95 DEPRECIATION- - - - - - - - 612-4300-610.29-96 FLEET CLEARING ACCOUNT473 - - - - - - - 612-4300-610.29-97 ACCUMULATED PLANT- - - - - - - - 612-4300-610.60-01 CONTINGENCIES- - - - - - - - 612-7000-610.32-22 BUILDING REMODELING- - - - 300,000 30,000 30,000 30,000 612-7000-610.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 612-7000-610.33-36 COMMUNICATION EQUIPMENT- - - - - - - - 612-7000-610.33-41 TOOLS- - - - - - 7,000 7,000 612-7000-610.33-98 OTHER EQUIPMENT- - - - 14,000 14,000 7,000 7,000 612-7000-610.34-42 TRUCKS- - - - - - - - 612-7000-610.34-43 HEAVY EQUIPMENT- - - - - - - - 612-9000-491.90-06 MEDICAL INSURANCE- - - - - - - - 612-9000-491.90-35 VEHICLE REPLACEMENT- - - - - - - - 625-0000-333.00-00 FEDERAL GRANT12,946 - - - - - - - 625-0000-334.20-00 OPERATING GRANT(134) (5,900) - - - - - - 625-0000-341.22-09 INFO TECHNOLOGY SERVICES(462,922) (579,511) (693,821) (693,821) (730,632) (822,505) (822,505) (822,505) Exhibit B Page 46 of 50127
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 625-0000-341.25-01 PHONE MAINTENANCE FEES(29,193) (31,544) (25,955) (25,955) (20,000) (19,226) (19,226) (19,226) 625-0000-341.40-00 SALE MAPS & PUBLICATIONS- - - - - - - - 625-0000-361.00-00 INTEREST EARNINGS(4,314) (6,339) (4,500) (4,500) (5,000) (5,000) (5,000) (5,000) 625-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - 625-0000-380.20-00 OTHER(1,603) (2,073) (2,000) (2,000) (1,500) (1,500) (1,500) (1,500) 625-0000-380.20-50 FIBEROPTIC LEASE(83,391) - - - - - - - 625-0000-380.30-00 SALES OF FIXED ASSETS(4,250) - - - - - - - 625-0000-391.91-01 GENERAL- - - - - - - - 625-0000-391.92-07 MUSEUM- - - - - - - - 625-0000-391.92-22 COMMUNITY SERVICES FUND- - - - - - - - 625-0000-391.95-02 LIGHT AND POWER- - - - - - - - 625-0000-391.95-03 WATER- - - - - - - - 625-0000-391.96-12 FLEET SERVICE- - - - - - - - 625-0000-391.96-25 INFORMATION TECH SERVICE- - - - - - - - 625-2500-425.11-01 SUPERVISORS5,780 6,434 6,353 6,620 6,662 6,862 6,775 6,775 625-2500-425.11-02 REGULAR STAFF256,733 271,865 274,874 279,245 288,543 346,192 343,148 343,148 625-2500-425.11-03 SEASONAL STAFF- - - - - - - - 625-2500-425.11-04 STAFF OVERTIME24,254 32,919 32,000 40,000 40,000 40,000 40,000 40,000 625-2500-425.11-05 SEASONAL OVERTIME- - - - - - - - 625-2500-425.13-01 CELL PHONE4,312 3,402 3,140 3,465 3,888 4,848 4,848 4,848 625-2500-425.13-03 VEHICLE ALLOWANCE- - - - - - - - 625-2500-425.14-11 MEDICAL INSURANCE37,747 43,998 46,315 47,070 46,315 64,287 64,287 64,287 625-2500-425.14-12 LIFE INSURANCE385 381 437 441 875 1,091 1,091 1,091 625-2500-425.14-14 EMPLOYEE ASSISTANCE PROG213 222 222 222 222 277 277 277 625-2500-425.14-15 DENTAL INSURANCE3,751 3,754 4,365 3,304 3,423 4,854 4,854 4,854 625-2500-425.14-16 VISION INSURANCE730 717 1,045 773 900 1,158 1,158 1,158 625-2500-425.14-17 MASA153 203 401 500 401 500 500 500 625-2500-425.14-18 TELEPHONE DOC186 194 194 242 195 242 242 242 625-2500-425.14-21 TAXES/FICA-MEDICARE21,866 23,697 23,962 24,881 25,643 30,069 29,829 29,829 625-2500-425.14-32 RETIREMENT/PERA38,566 41,590 38,528 41,734 40,443 48,368 47,939 47,939 625-2500-425.14-41 WORKERS' COMPENSATION461 481 509 535 1,069 1,069 562 562 625-2500-425.14-99 SALARY CAPITAL CONTRA ACT- - - - - - - - 625-2500-425.21-01 PROPERTY614 537 1,799 1,799 2,108 2,108 2,108 2,108 625-2500-425.21-02LIABILITY2,089 2,232 1,915 1,915 2,243 2,243 2,243 2,243 625-2500-425.21-50 UNEMPLOYMENT- - - - - - - - 625-2500-425.22-02 ENGINEERING- - - - - - - - 625-2500-425.22-08 LEGAL- - - - - - - - 625-2500-425.22-13 CONTRACT/SKILLED SERVICES5,666 867 4,000 4,000 2,500 2,500 2,500 2,500 625-2500-425.22-24 GIS- - 3,000 3,000 1,000 1,000 1,000 1,000 625-2500-425.22-33 DATA PROCESSING- - - - - - - - 625-2500-425.22-85 SPECIAL PROJECTS- - - - - - - - 625-2500-425.22-98 OTHER18,037 966 11,000 11,000 9,000 9,000 9,000 9,000 625-2500-425.23-01 PUBLICATION FEES- - 200 200 750 750 750 750 625-2500-425.24-01 EQUIPMENT- - - - - - - - 625-2500-425.25-01MAINTENANCE CONTRACTS65,353 83,153 108,712 108,712 118,337 118,337 118,337 118,337 625-2500-425.25-02 BUILDINGS- - - - - - - - 625-2500-425.25-03 FURNITURE/FIXTURES- - - - - - - - 625-2500-425.25-04 VEHICLE EQUIPMENT595 - - - - - - - 625-2500-425.25-09 VEHICLE REPAIRS-FLEET SHP- - - - - - - - 625-2500-425.25-36 NETWORK EQUIPMENT- 125 2,000 2,000 2,000 2,000 2,000 2,000 625-2500-425.25-44 FUTURE VEHICLE PURCHASE- - - - - - - - 625-2500-425.25-98 OTHER EQUIPMENT/MACHINERY- 160 2,000 2,000 1,900 1,900 1,900 1,900 625-2500-425.26-01 OFFICE SUPPLIES592 1,033 1,300 1,300 1,300 1,300 1,300 1,300 625-2500-425.26-04 FREIGHT/SHIPPING70 39 300 300 300 300 300 300 Exhibit B Page 47 of 50128
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 625-2500-425.26-17 CATERING/SPEC CIRCUMSTANC- - - - - - - - 625-2500-425.26-23 FURNITURE/FIXTURES1,294 605 1,800 1,800 1,700 1,700 1,700 1,700 625-2500-425.26-32 DATA PROCESSING SOFTWARE2,634 4,373 6,000 6,000 5,000 5,000 5,000 5,000 625-2500-425.26-33 DATA PROCESSING EQUIPMENT11,840 14,033 16,400 16,400 16,200 16,200 16,200 16,200 625-2500-425.26-35 DATA PROCESSING3,251 2,316 3,800 3,800 5,000 5,000 5,000 5,000 625-2500-425.26-39 FUEL & OIL- - - - - - - - 625-2500-425.26-42 OFFICE EQUIPMENT851 379 900 900 700 700 700 700 625-2500-425.26-43 HEAVY EQUIPMENT- - - - - - - - 625-2500-425.26-46 COMMUNICATION EQUIPMENT6,726 4,881 6,800 6,800 6,400 6,400 6,400 6,400 625-2500-425.26-95 OTHER EQUIPMENT- - - - - - - - 625-2500-425.27-02 UNIFORM ALLOWANCE- - 200 200 200 200 200 200 625-2500-425.27-04 EDUCATION/TRAINING5,993 3,301 6,000 6,000 5,900 5,900 5,900 5,900 625-2500-425.27-05 MEMBER DUES/SUBSCRIPTIONS99 - 100 100 100 100 100 100 625-2500-425.27-06 EMPLOYEE RECOGNITION320 442 800 800 700 700 700 700 625-2500-425.27-07 MILEAGE REIMBURSEMENT71 125 400 400 350 350 350 350 625-2500-425.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 625-2500-425.28-01 TELEPHONE20,771 19,161 27,000 27,000 20,000 20,000 20,000 20,000 625-2500-425.29-95 DEPRECIATION- - - - - - - - 625-2500-425.29-97 ACCUMULATED PLANT(70,320) - - - - - - - 625-2500-425.33-32 OFFICE EQUIPMENT- - - - - - - - 625-2500-425.33-33 DATA PROCESSING EQUIPMENT52,355 - - - - - - - 625-2500-425.33-36 COMMUNICATION EQUIPMENT17,965 - - - - - - - 625-2500-425.33-98OTHER EQUIPMENT- - 77,000 77,000 89,000 89,000 89,000 89,000 625-2500-425.37-01 SOFTWARE DEVELOPMENT- - - - - - - - 625-9000-491.90-06 MEDICAL INSURANCE- - - - - - - - 625-9000-491.95-02 LIGHT & POWER FUND- 365,703 - - - - - - 635-0000-341.25-44 FUTURE VEHICLE PURCHASE(507,449) (869,624) (880,419) (477,115) (834,193) (898,193) (898,193) (455,898) 635-0000-361.00-00 INTEREST EARNINGS(11,164) (12,517) (12,000) (12,000) (10,000) (10,000) (10,000) (10,000) 635-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - 635-0000-380.20-00 OTHER(138) - - - - - - - 635-0000-380.30-00 SALES OF FIXED ASSETS(37,088) (45,460) - - - - - - 635-0000-391.91-01 GENERAL- - - - - - - - 635-0000-391.92-07 MUSEUM- - - - - - - - 635-0000-391.92-08CONFERENCE CENTER- - - - - - - - 635-0000-391.92-15 SPECIAL EVENTS- - - - - - - - 635-0000-391.92-17 SENIOR CENTER- - - - - - - - 635-0000-391.92-22 COMMUNITY SERVICES FUND- - - - - - - - 635-0000-391.95-02 LIGHT AND POWER- - - - - - - - 635-0000-391.95-03 WATER- - - - - - - - 635-0000-391.96-12 FLEET SERVICE- - - - - - - - 635-3500-435.22-10 BANK FEES158 - - - - - - - 635-3500-435.26-46 COMMUNICATION EQUIPMENT- - - - - - - - 635-3500-435.26-95 OTHER EQUIPMENT6,382 - - - - - - - 635-3500-435.29-95 DEPRECIATION- - - - - - - - 635-3500-435.29-97 ACCUMULATED PLANT- - - - - - - - 635-7000-435.33-98 OTHER EQUIPMENT- - - - - - - - 635-7000-435.34-42 TRUCKS1,137,755 381,415 366,916 327,163 468,214 532,214 532,214 532,214 635-9000-491.95-02 LIGHT & POWER FUND- - - 2,139,306 - - - - 645-0000-333.00-00 FEDERAL GRANT- - - - - - - - 645-0000-334.20-00 OPERATING GRANT- - - - - - - - 645-0000-341.21-01 PROPERTY RISK CHARGES- - - - (136,711) (136,711) (136,711) (136,711) 645-0000-341.21-02 LIABILITY RISK CHARGES- - - - (137,236) (137,236) (137,236) (137,236) 645-0000-361.00-00 INTEREST EARNINGS- - - - - - - - 645-0000-362.00-00 GAIN SALE OF INVESTMENTS- - - - - - - - Exhibit B Page 48 of 50129
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 645-0000-380.20-00 OTHER- - - - - - - - 645-0000-380.20-50 FIBEROPTIC LEASE- - - - - - - - 645-0000-380.30-00 SALES OF FIXED ASSETS- - - - - - - - 645-0000-391.91-01 GENERAL- - - - - - - - 645-0000-391.95-02 LIGHT AND POWER- - - - - - - - 645-0000-391.95-03 WATER- - - - - - - - 645-0000-391.96-12 FLEET SERVICE- - - - - - - - 645-0000-391.96-25 INFORMATION TECH SERVICE- - - - - - - - 645-4100-410.11-01 SUPERVISORS- - - - - - - - 645-4100-410.11-02 REGULAR STAFF- - - - - - - - 645-4100-410.11-03 SEASONAL STAFF- - - - - - - - 645-4100-410.11-04 STAFF OVERTIME- - - - - - - - 645-4100-410.11-05 SEASONAL OVERTIME- - - - - - - - 645-4100-410.13-01 CELL PHONE- - - - - - - - 645-4100-410.13-03 VEHICLE ALLOWANCE- - - - - - - - 645-4100-410.14-11 MEDICAL INSURANCE- - - - - - - - 645-4100-410.14-12 LIFE INSURANCE- - - - - - - - 645-4100-410.14-14 EMPLOYEE ASSISTANCE PROG- - - - - - - - 645-4100-410.14-15 DENTAL INSURANCE- - - - - - - - 645-4100-410.14-16 VISION INSURANCE- - - - - - - - 645-4100-410.14-17 MASA- - - - - - - - 645-4100-410.14-18 TELEPHONE DOC- - - - - - - - 645-4100-410.14-21TAXES/FICA-MEDICARE- - - - - - - - 645-4100-410.14-32 RETIREMENT/PERA- - - - - - - - 645-4100-410.14-41 WORKERS' COMPENSATION- - - - - - - - 645-4100-410.14-99 SALARY CAPITAL CONTRA ACT- - - - - - - - 645-4100-410.21-01 PROPERTY- - - - 129,211 129,211 129,211 129,211 645-4100-410.21-02 LIABILITY- - - - 129,736 129,736 129,736 129,736 645-4100-410.21-50 UNEMPLOYMENT- - - - - - - - 645-4100-410.22-02 ENGINEERING- - - - - - - - 645-4100-410.22-08 LEGAL- - - - - - - - 645-4100-410.22-13 CONTRACT/SKILLED SERVICES- - - - - - - - 645-4100-410.22-24 GIS- - - - - - - - 645-4100-410.22-26INSURANCE CLAIMS- - - - 15,000 15,000 15,000 15,000 645-4100-410.22-33 DATA PROCESSING- - - - - - - - 645-4100-410.22-85 SPECIAL PROJECTS- - - - - - - - 645-4100-410.22-98 OTHER- - - - - - - - 645-4100-410.23-01 PUBLICATION FEES- - - - - - - - 645-4100-410.24-01 EQUIPMENT- - - - - - - - 645-4100-410.25-01 MAINTENANCE CONTRACTS- - - - - - - - 645-4100-410.25-02 BUILDINGS- - - - - - - - 645-4100-410.25-03 FURNITURE/FIXTURES- - - - - - - - 645-4100-410.25-04 VEHICLE EQUIPMENT- - - - - - - - 645-4100-410.25-09 VEHICLE REPAIRS-FLEET SHP- - - - - - - - 645-4100-410.25-36 NETWORK EQUIPMENT- - - - - - - - 645-4100-410.25-44 FUTURE VEHICLE PURCHASE- - - - - - - - 645-4100-410.25-98 OTHER EQUIPMENT/MACHINERY- - - - - - - - 645-4100-410.26-01 OFFICE SUPPLIES- - - - - - - - 645-4100-410.26-04 FREIGHT/SHIPPING- - - - - - - - 645-4100-410.26-17 CATERING/SPEC CIRCUMSTANC- - - - - - - - 645-4100-410.26-23 FURNITURE/FIXTURES- - - - - - - - 645-4100-410.26-32 DATA PROCESSING SOFTWARE- - - - - - - - 645-4100-410.26-33 DATA PROCESSING EQUIPMENT- - - - - - - - 645-4100-410.26-35 DATA PROCESSING- - - - - - - - Exhibit B Page 49 of 50130
ACCOUNT NUMBERACCOUNT DESCRIPTION 2016 Actual 2017 Actual 2018 Budget 2018 EOY Estimate 2019 Base Budget 2019 Leadership Team 2019 TA Recommended 2019 Board Final 645-4100-410.26-39 FUEL & OIL- - - - - - - - 645-4100-410.26-42 OFFICE EQUIPMENT- - - - - - - - 645-4100-410.26-43 HEAVY EQUIPMENT- - - - - - - - 645-4100-410.26-46 COMMUNICATION EQUIPMENT- - - - - - - - 645-4100-410.26-95 OTHER EQUIPMENT- - - - - - - - 645-4100-410.27-02 UNIFORM ALLOWANCE- - - - - - - - 645-4100-410.27-04 EDUCATION/TRAINING- - - - - - - - 645-4100-410.27-05 MEMBER DUES/SUBSCRIPTIONS- - - - - - - - 645-4100-410.27-06 EMPLOYEE RECOGNITION- - - - - - - - 645-4100-410.27-07 MILEAGE REIMBURSEMENT- - - - - - - - 645-4100-410.27-21 EMPLOYEE RECRUITMENT- - - - - - - - 645-4100-410.28-01 TELEPHONE- - - - - - - - 645-4100-410.29-95 DEPRECIATION- - - - - - - - 645-4100-410.29-97 ACCUMULATED PLANT- - - - - - - - 645-4100-410.33-32 OFFICE EQUIPMENT- - - - - - - - 645-4100-410.33-33 DATA PROCESSING EQUIPMENT- - - - - - - - 645-4100-410.33-36 COMMUNICATION EQUIPMENT- - - - - - - - 645-4100-410.33-98 OTHER EQUIPMENT- - - - - - - - 502-0000-391.96-35 VEHICLE REPLACEMENT FUND- - - (2,139,306) - - - - 503-0000-391.96-35 VEHICLE REPLACEMENT FUND- - - (551,956) - - - - 635-9000-491.95-03 WATER FUND- - - 551,956 - - - - Exhibit B Page 50 of 50131
132
PUBLIC WORKS Memo
To: Honorable Mayor Jirsa
Board of Trustees
Through: Town Administrator Lancaster
From: David Hook, Engineering Manager
Greg Muhonen, Public Works Director
Date: November 13, 2018
RE: Change Orders to Moraine Avenue Bridge Replacement Construction
PUBLIC HEARING ORDINANCE LAND USE
CONTRACT/AGREEMENT RESOLUTION OTHER
QUASI-JUDICIAL YES NO
Objective:
The Public Works Department seeks approval of change orders to increase the
construction contract time for completion and payment amount to Structures, Inc. for the
Moraine Avenue Bridge Replacement Project and the associated offsite utility upgrades.
Present Situation:
In September 2017, the Board approved the construction contract with Structures, Inc.
for this project. At that time, the Board removed the requested cost contingency from
the action and directed staff to bring back budget amendments needed to cover
potential cost increases. Since then there have been change orders to complete this
project. Two critical completion dates were imposed on this project and both were met
by working collaboratively with the State (grant funder), contractor and Town staff. The
utility work that required Elkhorn Avenue/ Moraine Avenue intersection to close was
completed so that the intersection opened by May 1, 2018. Moraine Avenue opened
before the Memorial Day holiday weekend. In order to meet these dates and complete
the additional scope of work, change orders were required.
Proposal:
To complete this project and meet road opening due dates, seven (7) change orders
were required to adjust scope of work, project schedule and construction cost. They are
summarized below.
133
CO# Total Public Works Water EP San Notes
1 $5,492.00 $2,318.00 $3,174.00 Traffic control
2 $35,000 $35,000 Force Account Minor Contract Revisions
3 $0 Shoring credit, additional bldg. monitoring
4 $108,744.89 $108,744.89 Delay compensation & project acceleration
5 $155,336.71 $155,336.71 Additional scope (stormwater)
6 $211,483.63 $79,913.35 $94,331.17 $37,239.12 Asphalt, pavement markings, traffic control
7 $66,023.70 $66,023.70 Delay/ remobilization / traffic control
Total $582,080.93 $447,336.65 $97,505.17 $37,239.12
Advantages:
Timely staff authorization of this extra work facilitated meeting the road opening
deadlines while the project recovered from delays caused by scope of work
increases, third party entity actions, and accelerated seasonal snow melt.
Contingency funding from the grant provider, Open Space Funds, and the Town
utilities funds were secured and allocated to support the additional costs in
advance of completing the work.
These funds were included in the 2018 budget amendments as discussed with
the Town Board when the original contract was approved September 12, 2017.
Disadvantages:
It is preferable to secure Town Board approval of change orders that exceed the
approved construction contract amount prior to performing the work.
Action Recommended:
Public Works staff recommends approval to increase the contract for Structures, Inc.
from $2,045,353.42 to $2,627,434.35.
Finance/ Resource Impact:
Additional grant funds were secured for this project ($509,948), from which a substantial
amount has been applied to change order costs. Utilities will pay for $134,744.29 for
work outside the bridge construction area. Open Space Fund will pay for $119,284.00
for trail related costs. Final project costs are subject to changes up or down dependent
on the final pay application received from the contractor with final line item quantities
and costs. One final change order is anticipated. No budget amendment is required, as
a cost underrun of approximately $66,000 is anticipated from the Town’s Open Space
Fund.
Level of Public Interest:
Low.
Sample Motion:
I move for the approval/denial of change orders one through seven with Structures,
Inc. for the Moraine Avenue Bridge Replacement Project and utilities work in the
amount of $582,080.93 to increase the contract for Structures, Inc. to $2,627,434.35.
Attachments:
None.
134
UTILITIES DEPARTMENT Memo
To: Honorable Mayor Jirsa
Board of Trustees
Through: Town Administrator Lancaster
From: Chris Eshelman, Water Superintendent
Reuben Bergsten, Utilities Director
Date: November 13, 2018
RE: Real Estate Sales Contract with YMCA
PUBLIC HEARING ORDINANCE LAND USE
CONTRACT/AGREEMENT RESOLUTION OTHER______________
QUASI-JUDICIAL YES NO
Objectives:
To review and approve the Real Estate Sales Contract and the attached Easements
between the Town and the YMCA of the Rockies (YMCA) for the purchase of land at the
Glacier Creek Water Treatment Plant (GCWTP) providing the Town contiguous land
ownership surrounding that facility, as well as increased raw water access, utility and
vehicle access to and from the GCWTP.
Present Situation:
To provide reliability of treated water supply requires year-round operations at both
water treatment plants. To achieve this requires additional land and improved access at
the GCWTP. The Town currently owns three unconnected parcels, i.e., the Plant,
storage tank and discharge pond.
Proposal:
We propose that the Town and the YMCA enter into the Real Estate Sales Contract to
purchase the subject YMCA property.
Advantages:
The Town will own contiguous land surrounding the existing Glacier Creek Water
Treatment Plant. The additional real estate will be sufficient to rebuild the plant
with the increased capacity to provide year-round operations.
Disadvantages:
It costs $112,000, but this is necessary as part of our Master Plan to provide
year-round redundancy of treated water.
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Action Recommended:
Staff recommends that the Board approve the real estate transaction.
The Contract will be executed after this approval; the attachments to the Contract will be
executed at the time of the closing.
Finance/Resource Impact:
Account 503-7000-580.31-11, LAND, $112,000.
The funding was approved in the 2018 budget.
Level of Public Interest
Low.
Sample Motion:
I move for the approval/denial of the real estate transaction between the Town and the
YMCA.
Attachments:
Real Estate Sales Contract with attached Exhibit A
Exhibits B, C, D, and E Link
Utility Easement Agreement, Exhibit B
Water Intake Structure Easement Agreement, Exhibit C
Access Easement Agreement—Glacier Creek Water Treatment Plant, Exhibit D
Utility and Water Intake Easement Access Agreement, Exhibit E
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EXHIBIT B TO REAL ESTATE CONTRACT
UTILITY EASEMENT AGREEMENT
This Easement Agreement (“Agreement”) is made and entered into this ___ day of ____________,
2018 (the “Effective Date”) by and between YMCA OF THE ROCKIES (“Grantor”), and the TOWN OF
ESTES PARK, a municipal corporation (“Grantee”). (Grantor and Grantee are sometimes individually
referred to herein as “Party” and collectively as “Parties”).
RECITALS
Grantor is the owner of that certain parcel of real property (the “Grantor Parcel”) situated in the
County of Larimer, State of Colorado, and legally described as set forth in EXHIBIT A attached hereto and
incorporated herein by reference, also known by street and number as 353 Association Drive, Estes Park,
Colorado 80517. Grantee owns certain real property and facilities of the Town of Estes Park Water
Enterprise Glacier Creek Water Treatment Plant (“GCWTP”) more fully described on EXHIBIT B attached
and incorporated herein by this reference (the "Glacier Creek Water Treatment Plant Parcel") contiguous
to Grantor Parcel. Grantor is also a grantee of an easement over a portion of the Grantor Parcel recorded
concurrently with this Agreement for the construction, operation and maintenance of a water intake
structure and pump house for use by Grantee for the diversion of water from the Big Thompson River then
through the underground water distribution facilities on the Utility Easement to its GCWTP (the "Water
Intake Structure Easement"). Grantee desires to obtain an easement on the portion of the Grantor’s Parcel
described and depicted on EXHIBIT C attached hereto (the “Easement Parcel”) for the purpose of
constructing, operating, and maintaining underground utility distribution lines, underground internet
communication lines, and underground water distribution facilities necessary for the operation of the
GCWTP.
Grantee has requested that Grantor grant Grantee an easement upon a portion of the Easement
Parcel in accordance with the terms and conditions of this Agreement.
NOW THEREFORE, for and in consideration of the foregoing, and for other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:
COVENANTS
1. GRANT OF EASEMENT. Upon the Effective Date and pursuant to the terms and conditions
herein, Grantor hereby grants to Grantee, its successors and assigns, a permanent easement for underground
utility distribution, underground internet communication facilities, and underground water distribution
facilities (collectively the “Utility Facilities”) on the Easement Parcel for the operation of the GCWTP .
2. GRANTOR’S RESERVATION. Grantor reserves the right to use and occupy the Easement
Parcel for any purpose consistent with the rights and privileges above granted that will not interfere with or
endanger the Utility Facilities or use thereof. Grantor further reserves the right, to the extent Grantor has
such right, to grant to others the use of the Easement Parcel for other compatible purposes, provided that
the same shall not unreasonably interfere with Grantee’s rights under this Agreement.
3. REPARATION OF EASEMENT PARCEL.
(a) Repairs: Any damage done to Grantor’s Parcel by Grantee its agents, contractors,
or consultants shall be repaired promptly at the expense of Grantee;
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(b) Clean Equipment: Equipment used on the Easement Parcel shall be pressure
cleaned and free of weeds, seed, debris, and mud to prevent the introduction and/or spread of exotic and/or
invasive plants.; and
(c) Vegetation - Native Plantings: All disturbed ground shall be reclaimed using
appropriate best management practices, which may include planting or seeding with native vegetation, or,
in the case of small treatment areas, allowing native vegetation to reclaim the area naturally. Grantee shall
consult with Grantor to determine the best methods for restoration.
(d) Scope: The obligations of Grantor in paragraphs 3(a), 3(b), and 3(c) above shall
continue through the duration of this Agreement, and shall apply to any construction, maintenance, repairs,
reconstruction or relocation of the Utility Facilities in the Easement Parcel.
4. MAINTENANCE. Grantee shall maintain all of its Utility Facilities in the Easement Parcel
in good order, condition and repair at its sole cost and expense.
5. INDEMNITY. To the extent permitted by law, and without waiving any provisions of the
Colorado Governmental Immunity Act C.R.S. 24-10-101 et seq. (the "Act"), as may be amended, Grantee
shall at all times protect, indemnify, hold harmless, and defend Grantor, its officers, agents and employees,
from any and all claims, demands, causes of action or judgments, liability, and expenses, including
attorneys’ fees, proximately caused by any negligent act or omission or willful misconduct of Grantee or
its agents, contractors, or consultants (collectively, "Permittees") in connection with the use or occupancy
of the Easement Area by Grantee and its Permittees or failure of Grantee and its Permittees to comply with
the terms and provisions of this Agreement, except to the extent such liability or expenses are attributable
to the negligence or misconduct of Grantor.
6. INSURANCE.
(a) Grantee will maintain commercial general liability insurance in the amounts
specified in the Act, as from time to time amended (presently $350,000.00 per person and $990,000.00 per
occurrence), for bodily injury and property damage naming as additional insureds Grantor and assignees,
and other such entities hereafter as may be reasonably requested by Grantor (collectively, the “Additional
Insureds”). Coverage afforded to the Additional Insureds shall be on a primary basis and noncontributory
with any insurance maintained by the then listed Additional Insureds.
(b) The Parties understand and agree that Grantee will, in the future, engage in major
construction work on the Water Intake Facilities. Said construction work, and future reconstructions and
renovations, shall include the necessity to use the Easement Parcel at a higher intensity of use than normal
(a "Major Construction Activity"). During Major Construction Activity, Grantee will require any of its
contractors entering onto the Grantor Property pursuant to this Agreement to carry, commercial general
liability insurance, with a combined single limit of not less than $1,000,000.00 per occurrence (which
requirement may be satisfied in part or whole with an umbrella liability policy so long as the aggregate
claims made under the policy do not reduce the insurance available with respect to the Grantor Property
below $1,000,000), naming as additional insureds the Additional Insureds. Coverage afforded to the
Additional Insureds shall be on a primary basis and noncontributory with any insurance maintained by the
then listed Additional Insureds.
7. MECHANIC’S LIENS. Grantee covenants and agrees not to permit, and to cause to be
removed and released, any mechanic’s, materialmen’s or other lien on account of Grantee’s activities. If
any lien is recorded against the Grantor Property by Grantee’s contractors, subcontractors, architects,
engineers and consultants, or if any action affecting title to the Grantor Property is commenced, Grantee
shall give prompt written notice of the lien or action to Grantor and shall cause any such lien to be removed
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of record or bonded over within 20 business days after the filing of the lien. Should Grantee fail to timely
discharge any such lien or claim, then Grantor may, at its option, pay any such lien, claim, demand, injury
or damages, including but not limited to any interest payable thereon, or settle or discharge any action
therefor or satisfy any judgment thereon, and all costs, expenses and other sums incurred by Grantor in
connection therewith shall promptly be paid to Grantor by Grantee upon written demand, together with
interest thereon at the rate of 12% per annum accruing from the date such amount was paid by Grantor
through the date on which Grantor is reimbursed by Grantee.
8. SEVERABILITY. Should any one or more of the terms and conditions hereof be deemed
void or unenforceable, then (a) the remaining provisions shall have full force and effect; and (b) those
provisions deemed void or unenforceable shall be interpreted, to the extent possible, so as to render such
provision enforceable in a manner consistent with the original intent of the Parties.
9. SUCCESSORS AND ASSIGNS. This Agreement shall be binding upon and inure to the
benefit of the Parties hereto and their successors and assigns. The covenants created herein are intended to
be covenants and easements running with the land, and shall constitute a burden upon the Easement Parcel
for the benefit if the Glacier Creek Water Treatment Plant Parcel. If Grantor conveys the Easement Parcel
to a third-party, or if Grantee conveys all of the Glacier Creek Water Treatment Plant to a third-party then,
from and after such conveyance, the party so conveying shall have no further obligation for the performance
of any of the duties and obligations imposed upon it by this Agreement, and the successor to such property
shall be responsible for the performance of such duties and obligations.
10. GOVERNING LAW. This Agreement shall be governed by and construed in accordance
with the laws of the State of Colorado.
11. NOTICE. Except for routine operational communication, which may be given by
telephone, any notice given in connection with this Agreement shall be in writing, directed to the parties at
their respective addresses as set forth below (or at such other address as the party may designate in writing)
and sent by personal delivery, prepaid certified mail (return receipt requested) or commercial courier,
provided the courier’s regular business is delivery services and delivery is guaranteed by the end of the next
business day. Such notice shall be deemed effective upon delivery.
YMCA of the Rockies Town of Estes Park
Attn: President Attn: Town Administrator
P O Box 3077 P.O. Box 1200
Estes Park, CO 80511 Estes Park, CO 80517
[This space intentionally left blank.]
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IN WITNESS WHEREOF, the Parties have executed this Agreement effective as of the date first
written above.
GRANTOR:
YMCA OF THE ROCKIES
By: ________________________________________
_______________________, President
STATE OF COLORADO )
) ss.
COUNTY OF ________________________ )
The foregoing instrument was acknowledged before me this ___ day of ___________, 2018, by
________________________________, President of the YMCA of the Rockies.
My Commission Expires: ________________
______________________________________
Notary Public
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GRANTEE:
THE TOWN OF ESTES PARK,
a municipal corporation
By: ________________________________________
Name: Todd A. Jirsa
Title: Mayor
STATE OF COLORADO )
) ss.
COUNTY OF LARIMER )
The foregoing instrument was acknowledged before me this ___ day of _____________, 2018, by
_________________________________, Mayor of the Town of Estes Park.
My Commission Expires: ________________
______________________________________
Notary Public
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EXHIBIT A
[Legal description of Grantor Property]
PARCEL 1:
PAR IN 4 & 5-4-73, BEG AT PT IN CEN WIND RIV RD 93 FT W OF CEN OF S BDRY LOT 6, 4-4-
73, BEING SE COR OF W 1/2 LOT 6, TH W ALG S BDRY LN LOT 6 TO SW COR LOT 6, TH N
ALG W LN LOT 6 & LOT 2, 1743 FT TO CEN GLACIER CR, TH IN NERLY COURSE FOL: C/L
GLACIER CR T
Parcel Number 3404200022; Schedule Number 0560324
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PARCEL 2:
LOT 1, WESTERN CONFERENCE Y M C A; EX TO N COLO WATER CONS DIST
Parcel Number: 3404106901; Schedule Number: R0560367
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EXHIBIT B
[Legal description of Glacier Creek Water Treatment Plant Parcel]
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EXHIBIT C
[Legal Description of Easement Parcel]
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JOINDER OF LIENOR
_____________________ (“Bank”) confirms the following:
1. Bank is the beneficiary and holder of the Deed of Trust, Security Agreement, Assignment
of Rents and Financing Statement recorded _________ __, ____ under Reception No. __________ in the
office of the Clerk and Recorder of the County of Larimer, Colorado (the “Deed of Trust”).
2. Bank consents to the foregoing Access Easement Agreement executed by YMCA of the
Rockies and the Town of Estes Park (the “Agreement”), and Bank agrees that neither foreclosure of the
Deed of Trust with respect to the real property encumbered by the Agreement, nor the exercise of any
other remedy available to Bank under the Deed of Trust will operate to terminate the Agreement.
By:
Title:
STATE OF COLORADO )
) ss.
COUNTY OF LARIMER )
The foregoing instrument was acknowledged before me this ____ day of __________, 2018 by
________________________ as _______________ of ____________________.
Witness my hand and official seal.
Notary Public
My commission expires: .
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UTILITIES DEPARTMENT Memo
To: Honorable Mayor Jirsa
Board of Trustees
Through: Town Administrator Lancaster
From: Chris Eshelman, Water Superintendent
Reuben Bergsten, Utilities Director
Date: November 13, 2018
RE: Water Supply Agreement with the YMCA
PUBLIC HEARING ORDINANCE LAND USE
CONTRACT/AGREEMENT RESOLUTION OTHER______________
QUASI-JUDICIAL YES NO
Objectives:
To review and approve the Temporary Water Supply Agreement between the Town and
the YMCA of the Rockies (YMCA).
Present Situation:
The Town and the YMCA entered into an agreement in 2008 to provide potable water
on a temporary basis when the YMCA water treatment plant is not able to produce
water. The agreement has expired and the parties desire to enter into a new agreement.
Proposal:
Staff propose the Town and the YMCA enter into the ten-year Water Supply Agreement.
The Town’s execution of this contract is contingent upon and shall occur only after the
closing of the real estate transaction associated with the Glacier Creek Water Treatment
Plant.
Advantages:
This agreement helps enable the real estate agreement, which is one of the steps
required to secure year-round redundancy in our supply of potable water to our
customers.
Disadvantages:
None.
Action Recommended:
Staff recommends the Board approve the Temporary Water Supply Agreement.
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Finance/Resource Impact:
None. All costs of connection and/or disconnection of the YMCA connection shall be
the responsibility of the YMCA. The YMCA shall pay the Town’s Rural Pumped Flow
Rate in effect at the time water is supplied.
Level of Public Interest
Low.
Sample Motion:
I move for the approval/denial of the Water Supply Agreement between the Town and
the YMCA.
Attachments:
Temporary Water Supply Agreement
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TEMPORARY WATER SUPPLY AGREEMENT
THIS TEMPOARY WATER SUPPLY AGREEMENT is effective the ____ day of
_______________, 2018, by and between the TOWN OF ESTES PARK, a Municipal
Corporation (the "Town") and YMCA OF THE ROCKIES (“YMCA”).
WITNESSETH:
WHEREAS, the Parties entered into an Agreement dated July 22, 2008 (the
“Agreement”) for the purpose of the Town providing temporary treated water to the
YMCA pursuant to the terms and conditions of the Agreement; and
WHEREAS, the Parties have continued to operate under the terms and
conditions of the Agreement even though the Agreement has expired by its terms; and
WHEREAS, pursuant to the terms of the Agreement, the YMCA installed a
service line, lockable master valve, master meter vault, and backflow prevention
connection to the Town’s system (the “YMCA Connection”); and
WHEREAS, the Parties desire to enter into a new agreement for the Town to
provide temporary treated water to the YMCA.
NOW, THEREFORE, for valuable consideration, the Parties hereby agree as
follows:
1. The YMCA owns and operates a .5 MGD water plant that provides treated
water for approximately 4,500 people during the peak months of summer, as well as the
rest of the year. The YMCA desires to purchase treated water from the Town of Estes
Park on a temporary emergency basis.
2. For purposes of this Temporary Water Supply Agreement:
a. An emergency is defined as any occurrence, condition, or event
that results in the YMCA being unable to deliver treated water to its
customers.
b. Temporary shall mean only that period necessary for the YMCA to
alleviate its inability to deliver treated water. Temporary shall not
exceed a period of thirty (30) days without the written consent of
the Town.
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c. During the emergency in which the Town is providing treated water
to the YMCA, the YMCA shall provide all personnel and material
necessary to correct the emergency condition in a timely manner.
3. The Town shall provide, through the YMCA Connection, treated water
from its municipal water system to the YMCA system during the emergency period.
4. The YMCA shall notify the Town of its desire to connect to or disconnect
from the Town's water system, which notice may be given by telephone. The Town shall
connect the YMCA’s system to the Town's system through the YMCA Connection and
disconnect the same upon request by the YMCA. All costs of connection and/or
disconnection of the YMCA Connection shall be the responsibility of the YMCA.
5. At the time of connection of the YMCA’s water system to the Town, the
YMCA water plant providing water to the YMCA’s water system shall be disconnected
so as to prevent any cross-connection of both systems.
6. The Parties agree to cooperate to facilitate the prompt return of the
YMCA’s water system to its full capacity as soon as possible upon termination of the
temporary water service.
7. The Town shall charge and the YMCA shall pay the Town’s Rural Pumped
Flow Rate (as set forth in the Town's generally applicable water rate schedule in effect
from time to time) for all Town water delivered through the YMCA Connection to the
YMCA. The Rural Pumped Flow Rate shall include any future amendment, or change in
the Rural Pumped Flow Rate by the Town.
8. The YMCA agrees that its water system, including service line and meter
vault are not part of the Town's water system. The YMCA shall be responsible for all
maintenance of its water system.
9. The supplying of treated water to the YMCA system by the Town shall be
subject to all rules, regulations and ordinances of the Town except where such rules,
regulations and/or ordinances are specifically amended by this Temporary Water
Supply Agreement.
10. The Town’s obligation to provide treated water to the YMCA pursuant to
this Agreement shall be dependant on the normal operation of the Town’s water system.
If at the time of the request for and provision of emergency treated water, the Town’s
water system is not capable of providing treated water to the YMCA’s system including,
but not limited to, water quality, main breaks, water shortage, water rationing, major fire,
failure or inability of the Town’s Treatment Plants to treat water, or the provision of
treated water to the YMCA’s system would be detrimental to the Town’s existing
customers, the Town will be relieved of its responsibility to provide treated water under
the terms and conditions of this Temporary Water Supply Agreement.
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11. The treated water delivered by the Town to the YMCA Connection shall
meet the Colorado Department of Health standards applicable to the Town’s water
system. The Town, however, will not be responsible for water quality after it enters the
YMCA system.
12. Indemnity. The YMCA shall at all times protect, indemnify, hold harmless,
and defend the Town, its officers, agents, employees, and volunteers, from and against
any and all claims, demands, causes of action or judgments, liability, and expenses,
including attorneys’ fees, proximately caused by any negligent act or omission or willful
misconduct of YMCA or its agents, contractors, or consultants, its employees or agents
for any claim or liability relating to the Town’s treated water after the Town’s treated
water passes into the YMCA’s water system, except to the extent such claim, liability or
expenses are attributable to the negligence or misconduct of the Town.
13. Time is of the essence of this Temporary Water Supply Agreement, and in
the event of any default by either party in the terms and conditions hereof, the non-
defaulting party shall give the defaulting party ten (10) days notice in writing of said
default. If said default is not cured within said 10-day period, this Temporary Water
Supply Agreement shall be deemed to have been terminated for said default and the
non-defaulting party shall be entitled to all damages incurred by reason of said default,
including all reasonable attorneys' fees and court costs. In the event, however, the non-
defaulting party elects to treat this Temporary Water Supply Agreement as being in full
force and effect, the non-defaulting party shall have the right to an action for specific
performance and damages.
14. Except for routine operational communication, which may be given by
telephone, any notice given in connection with this Agreement shall be in writing,
directed to the parties at their respective addresses as set forth below (or at such other
address as the party may designate in writing) and sent by personal delivery, prepaid
certified mail (return receipt requested) or commercial courier, provided the courier’s
regular business is delivery services and delivery is guaranteed by the end of the next
business day. Such notice shall be deemed effective upon delivery.
Town of Estes Park YMCA of the Rockies
Attn: Town Administrator Attn:
Post Office Box 1200 P.O. Box 20800
Estes Park, CO 80517 Estes Park, CO 80511
or at such other address as the Parties may designate in writing.
15. This Temporary Water Supply Agreement shall be binding upon and inure
to the benefit of the parties hereto, their successors and assigns.
16. This Temporary Water Supply Agreement shall be construed in
accordance with the laws of the State of Colorado, and the obligations hereunder are
performable in Larimer County, Colorado.
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17. This instrument contains the entire agreement between the Parties with
respect to the transaction contemplated herein, and no representations are relied upon
that are not set forth herein. This instrument may be amended only by agreement in
writing, signed by both Parties hereto.
18. No term or condition of this Contract shall be construed or interpreted as a
waiver, express or implied, of any of the notices, requirements, immunities, rights,
benefits, protections, limitations of liability, and other provisions of the Colorado
Governmental Immunity Act, C.R.S. § 24-10-101 et seq. and under any other applicable
law.
19. This Temporary Water Supply Agreement may be executed in
counterparts, each of which shall constitute an original, and all which taken together
shall constitute an original and all which taken together shall constitute a single
agreement.
20. Neither Party may assign any or all of the Party’s right, title and interest in,
to and under this Temporary Water Supply Agreement to any person or entity without
the prior written consent of the other Party.
21. This Temporary Water Supply Agreement shall remain in force and effect
for a period of ten (10) years from the date. The Town and the YMCA agree that not
less than 180 days prior to the expiration of this Temporary Water Supply Agreement,
both parties shall jointly review the Temporary Water Supply Agreement for the purpose
of considering the advisability of extending, altering, or modifying this Temporary Water
Supply Agreement.
22. This Temporary Water Supply Agreement shall not be construed to
require the YMCA to connect to the Town’s municipal water system as a permanent
source of water for the YMCA property.
23. The Effective Date of this Temporary Water Supply Agreement shall be
the day upon which the Temporary Water Supply Agreement is executed by both
Parties.
IN WITNESS WHEREOF, the parties hereto have executed this Temporary
Water Supply Agreement effective as stated herein.
TOWN OF ESTES PARK, a Municipal Corporation
BY: ________________________________ DATE: ___________________
Mayor
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YMCA OF THE ROCKIES
BY: ________________________________ DATE: ___________________
Its:
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ADMINISTRATION Memo
To: Honorable Mayor Jirsa
Board of Trustees
Through: Town Administrator Lancaster
From: Travis Machalek, Assistant Town Administrator
Date: November 13, 2018
RE: Resolution #24-18 Formation of Childcare and Workforce Housing Ad-Hoc
Task Force
(Mark all that apply)
PUBLIC HEARING ORDINANCE LAND USE
CONTRACT/AGREEMENT RESOLUTION OTHER:
QUASI-JUDICIAL YES NO
Objective:
Consideration of Resolution #24-18 forming a Childcare and Workforce Housing Ad-Hoc
Task Force.
Present Situation:
The availability and affordability of workforce housing and childcare have been identified
as key challenges facing the community. Recommendations for the Town’s role in
addressing these challenges have been made by the Family Advisory Board, the 2018
Childcare Needs Assessment, and the 2016 Housing Needs Assessment. The Town
Board has requested an ad-hoc task force be formed to evaluate options for Town
involvement in these issues and make recommendations to the Board.
Proposal:
The proposed ad-hoc task force is composed of Trustee Bangs, Trustee Norris, and
Assistant Town Administrator Machalek. If approved, the Task Force will be responsible
for developing recommendations for the Town Board on strategies and tactics that the
Town of Estes Park can employ to address workforce housing and childcare availability
and affordability issues.
The Task Force will use the following documents as a foundation for its effort: 2018
Childcare Needs Assessment, 2016 Housing Needs Assessment, and 2018
recommendations from the Family Advisory Board. Public engagement is expected
throughout this process, as is dialogue with key stakeholder organizations (including,
but not limited to, the Housing Authority, the Family Advisory Board, Estes Park Early
Childhood Education Inc., and the Estes Park Economic Development Corporation).
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Advantages:
Provides a structure to explore, evaluate, and make recommendations regarding
the Town’s role in Workforce Housing and Childcare.
Disadvantages:
Town resources dedicated to this project will be unavailable for other projects.
Action Recommended:
Approve Resolution #24-18.
Finance/Resource Impact:
There are no hard-dollar costs anticipated for this project at this time. Staff time is the
largest resource that will be impacted.
Level of Public Interest
High. Workforce housing and childcare are
Sample Motion:
I move for the approval/denial of Resolution #24 – 18.
Attachments:
Resolution #24 - 18
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RESOLUTION #24-18
A RESOLUTION AUTHORIZING THE FORMATION OF AN AD-HOC TASK FORCE TO
EVALUATE THE TOWN’S ROLE IN WORKFORCE HOUSING AND CHILDCARE
WHEREAS, Available and affordable workforce housing and childcare are
identified essential needs for a prosperous and sustainable community; and
WHEREAS, The Town Board is committed to evaluating ways that the Town can
help address the availability and affordability of workforce housing and childcare; and
WHEREAS, The 2018 Childcare Needs Assessment presented data and options
for addressing problems with childcare availability and affordability in the Estes Valley; and
WHEREAS, The 2016 Housing Needs Assessment presented data and options for
increasing workforce housing options in the Estes Valley; and
WHEREAS, The Family Advisory Board has made recommendations to the Town
Board on the subject of childcare; and
WHEREAS, The Town Board has requested a more detailed exploration and
evaluation of options for Town involvement in the areas of workforce housing and
childcare in the Estes Valley.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF
THE TOWN OF ESTES PARK, COLORADO:
Section 1: The Workforce Housing and Childcare Task Force is hereby
established to develop recommendations for the Town Board concerning the Town’s role
in workforce housing and childcare initiatives.
Section 2: The members of this task force will be Trustee Bangs, Trustee Norris,
and Assistant Town Administrator Machalek.
Section 3: The scope of this task force will be limited to developing
recommendations for the Town Board of Trustees on strategies and tactics to address
Workforce Housing and Childcare availability and affordability issues.
DATED this day of , 2018.
TOWN OF ESTES PARK
____________________________________
Mayor
ATTEST:
______________________________
Town Clerk
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