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Home My WebLink About21-117 Adopting 2022 Annual Budget 11-17-20212022 BUDGET ANNUAL OPERATING CAPITAL IMPROVEMENT AND i Table of Contents Introduction Reader’s Guide ......................................................................................... 1 Community Profile ..................................................................................... 2 List of Officials ........................................................................................... 7 Organizational Chart ................................................................................. 8 Budget Summary Budget Overview ....................................................................................... 9 Priorities .................................................................................................. 12 Revenue Assessment ............................................................................. 13 Expenditure Assessment ......................................................................... 17 Other Sources/Uses ................................................................................ 19 Fund Balance Analysis ............................................................................ 20 Town-Wide Summary .............................................................................. 24 Town-Wide Revenue Detail ..................................................................... 26 Town-Wide Expenditure Detail ................................................................ 28 Fund Summaries General Fund .......................................................................................... 32 Capital Projects Fund .............................................................................. 34 Debt Service Fund ................................................................................... 36 Conservation Trust Fund ......................................................................... 38 Firestone Urban Renewal Authority Funds ............................................. 40 Water Fund .............................................................................................. 48 Stormwater Fund ..................................................................................... 50 Department Summaries Department Funding Matrix ..................................................................... 53 Legislative ............................................................................................... 54 Town Manager ........................................................................................ 58 Town Clerk .............................................................................................. 64 Marketing & Communications ................................................................. 68 Human Resources ................................................................................... 74 Finance .................................................................................................... 80 Information Technology ........................................................................... 92 Planning & Development ......................................................................... 96 Police ..................................................................................................... 102 Public Works ......................................................................................... 108 Engineering ........................................................................................... 124 Economic Development Community Services ...................................... 136 Capital Improvement Program Program Overview ................................................................................. 147 Capital Projects Fund ............................................................................ 148 Conservation Trust Fund ....................................................................... 163 Firestone Urban Renewal Authority – Big Horn .................................... 167 Water Fund ............................................................................................ 169 Stormwater Fund ................................................................................... 191 ii Appendix Financial Policies ................................................................................... 195 Glossary of Terms ................................................................................. 200 Resolution No. 21-117 ........................................................................... 207 Resolution No. 21-118 ........................................................................... 209 Reader’s Guide This budget document is prepared in a format that strives to reduce the level of difficulty for readers not familiar with public budgeting systems, yet still provide comprehensive information useful in communicating the overall financial direction and policy of the Town. Each section of the budget document and its contents are described below: Introduction – Provides a profile and brief history of the Town including information regarding the local population, climate, and economy. In addition, this section describes the operating structure of the local government, identifies key municipal facilities, and provides a list of current Town Officials, as well as a Town-wide organizational chart. Budget Summary – Describes the budget process, fund structure, and basis of accounting used in the budget document. It also provides information regarding the goals and challenges facing the organization, an assessment of the major revenues and expenditures, and various Town-wide budgetary statements. Fund Summaries – The Town operates a number of individual funds, each with its own appropriated budget. This section provides a budgetary statement for each of the Town’s funds and when applicable provides summary statements of the restricted funding elements within those funds. Department Summaries – The Town is organized by department, and as such each department has an authorized expenditure budget, which it must follow. A department funding matrix, as well as, detail regarding each department including departmental statements, descriptive narratives, goals, activity measures, and Full Time Equivalency (FTE) levels are presented in this section. Capital Improvements – This section provides a detailed account of each capital improvement project including a program summary, descriptions, estimated costs, and information regarding the impacts of the projects on future operations and maintenance. Appendix – This section contains miscellaneous information that may be of interest to readers and includes financial policies, personnel summaries, the Town’s adopted pay plan, and a glossary of terms. The resolution adopting/appropriating the budget and certifying the mill levy are included at the end of this section. 1 Community Profile Living in Firestone With spectacular views of Colorado’s Rocky Mountains, Firestone is located on the northern edge of the Denver-Boulder metropolitan area along Interstate 25, midway between Denver and Fort Collins, just east of Longmont in Weld County. Regional amenities, public services and community events are among the few pleasures residents enjoy in Firestone. It has a rich history that underpins community development and continues to build from it. Not only is Firestone a great community to call home, it is also a community that prepares for the future and advances towards it. Firestone offers numerous neighborhood, community and regional parks, including a regional sports complex. Miles of trails make up the Firestone Trail system, which is part of the regional Colorado Front Range Trail system. The trails offer great recreation opportunities for residents and visitors to enjoy the great outdoors and connect to various parks and community amenities. The community is also home to Saddleback Golf Club and St. Vrain State Park. History St. Vrain State Park, near present-day Firestone, was originally the location where Fort Junction, a sod fortress, was built. Between 1863 and 1865 Fort Junction was constructed for use during the Colorado War (also known as the Indian War) by the Lower Boulder St. Vrain Valley Home Guard – a volunteer militia organized to protect local settlers from Native American attacks. Weld County brothers John, William and Thomas McKissick were in the St. Vrain Valley Home Guard. John was elected Weld County Sheriff in 1865 and Thomas succeeded him in 1867. William discovered coal in southwestern Weld County, leading to the McKissick brothers purchasing railroad land to establish a coal mine. In 1872, they opened the McKissick, Colorado’s first production coal mine (a mine requiring tunnels, mining equipment, and employees), located where today’s Saddleback Golf Course is in Firestone. In 1907, the Denslow Coal & Land Company purchased 160 acres of Thomas McKissick’s land from his widow. Later that same year, Ohio investors bought Denslow out and started the Firestone Coal Company, establishing Firestone coal mine. They platted a town next to the mine named Firestone in 1908; all were named for Jacob Firestone, one of the Ohio investors. Firestone was the third coal mining town of a trio of towns northeast of Erie, along with Frederick and Dacono, commonly referred to as the Tri-Towns or the Carbon Valley. 2 Five coal mines operated in Firestone until 1947 when the coal mines closed. During its production, Firestone’s Grant Mine produced 2,070,686 tons of coal, enough to fill a coal train 200 miles long. The Firestone Trail is now where the old train track bed was located. More than 12 miles long, the Firestone Trail connects a variety of neighborhood and regional parks, the St. Vrain Legacy Trail, and the Colorado Front Range Trail. Firestone remained a small town until its boom began in 2000. Between 2000-2010, the population soared from 1,908 to 10,147. According to the 2020 U.S. Census, the Town of Firestone had a growth rate of 61 percent from 2010 to 2020, making it one of the fastest growing communities in Colorado. Climate The climate of Firestone is considered semi-arid with very low humidity and relatively little precipitation. The area is well-known for its abundant sunshine, as it averages over 275 sunny days per year. During the summer it is not uncommon to have temperatures in excess of 90°; however days for which temperatures reach 100° are unusual. Thunderstorms are common during the growing season between April and September and supply approximately 75% of the annual precipitation to the area. Winters are normally mild, however snowstorms measured in feet, do occur on occasion. The information below, as compiled by the Western Regional Climate Center, provides additional information regarding the Town’s climate: Average High/Low Temperature in January 44°F/15.7°F Average High/Low Temperature in July 87.4°F/56.1°F Average Annual Precipitation 16.12” Average Annual Snowfall 44.34” Average Wind Speed 19.61 mph Population & Demographics According to the US Census Bureau, the estimated population of the Town of Firestone in 2020 was 16,381, and is estimated to be 17,300 in 2021. In addition, there is an estimated 5,800 housing units within the Town and an average household size of 2.98 individuals. Approximately 98% of the housing units in Firestone are occupied, and of those, 15.2% are categorized as renter-occupied. Additional information regarding the demographics of the Town compared to that of Weld County and the State is provided in the following table: Firestone Weld County Colorado Male 50.2% 50.6% 50.4% Female 49.8% 49.0% 49.6% Median Age 34.7 34.8 37.1 Under 20 Years 32.2% 28.8% 24.5% Between 20-64 Years 59.3% 58.7% 60.5% 65+ Years 8.5% 12.4% 14.6% High School Graduate or higher 93.8% 87.5% 91.5% Bachelor’s degree or higher 35.7% 27.4% 40.6% Graduate degree 9.2% 9.3% 15.1% 3 Labor & Employment In 2021, 92.2% of Firestone’s workforce aged 16 and over is employed. Occupations in professional positions make up the largest category, followed by management, administrative support, and sales. The Town’s average household income is estimated at $113,284. Approximately 159 store-front businesses operate in the Town offering a variety of goods and services. The largest employers in Firestone include American Furniture Warehouse, ARC Worldwide Group, King Soopers, Home Depot, and Crestone Peak Resources. The largest retail development is the Firestone City Centre comprised of 17 retailers over 100 acres has a variety of pad sites available for additional commercial development. The chart below provides additional information regarding local employment by industry: Agriculture/ Mining 1.7% Construction 8.3% Manufacturing 12.7% Finance/Insurance/ Real Estate 4.6% Wholesale Trade 1.2% Retail Trade 9.9% Transportation/ Utilities 4.5% Information 2.8% Services 48.1% Public Administration 6.2% Town of Firestone Employment by Industry 4 Growth & Development The Town of Firestone is a growing community, primed for commercial development to support its growing number of residents, businesses and visitors. In 2009, the Firestone Urban Renewal Authority (FURA) was formed to actively eliminate blight, assist with redevelopment, as well as, plan and develop public improvements in an effort to cultivate and maintain a sustainable economy. Numerous opportunities for new commercial development exists along the primary commercial arterial roadway, Firestone Boulevard, supplementing the existing commercial development alongside Interstate 25. A future bus rapid transit (BRT) stop and expanded park-n-ride is planned at the Firestone Boulevard exit offering access to bus services along the I-25 corridor between Fort Collins and Denver. Additional commercial opportunities are planned along Colorado Boulevard and reinvestment through infill and redevelopment within Historic Firestone. Governing Body and Town Management The Town of Firestone was incorporated in 1908. The Town is a statutory Town operating under the rules of the State of Colorado. Many municipalities operate under “home rule” charters in comparison. Under the State of Colorado, the current form of government consists of a mayor and six Board of Trustee members, all of whom are elected “at-large,” and a Town Manager, who is appointed by the board and works under the general direction of the Board of Trustees. The mayor is elected at large for a two-year term, while the six trustees are elected at large for staggered four-year terms. It is within the board-manager framework that the elected officials serve as the Town’s leaders and policy makers while the Town Manager serves at the pleasure of the Board of Trustees to carry out policy and ensure that all residents are being equitably served. As the chief operating and administrative officer of the Town, the Town Manager’s office strives to provide professional leadership in the administration and execution of policies set by the Board of Trustees and in the operations of the Town as a whole. Accordingly, the Board of Trustees and town manager work together in an effort to preserve a sustainable and prosperous community. The Town provides a full range of services including police protection, municipal court services, maintenance of streets, parks, trails and open space, stormwater and water utilities, planning and development, as well as, general administration. Other utility services such as sewer, electricity, natural gas and trash are provided by companies not affiliated with the Town. Town Facilities Town Hall Police Facility 9950 Park Avenue 9900 Park Avenue Firestone, CO 80504 Firestone, CO 80504 Public Works 7500 Pine Cone Avenue Firestone, CO 80504 5 Town of Firestone Streets OLD RIVER AV BIRCH STSPARROW AV SAND Y R I D G EAV MOUNTA INSHADOWSBD OAK M E A D O W S B D RANGEVIEW AVPRAIRIERIVERCT MCCLUREAVRIVERROCKWYDEVONSHIRESTFIRESTONE BD COLORADO BDTILBURY AV SNOWBERRY AVSHENANDOAH AV ST.VRAINRANCHBDNAPLES STPEAKVIEW AVCOLORADO RIVER DR DEERFIELDDR A SPEN ST QUINCYAV TITAN AV ST.VRAINRD EAGLE RIVER RD EASTVIEW AVCOAL MINE STCR 9.5CARBONDALESTTWILIGHT AV VALLEYVISTAAV VINE AVSTONE CREEK CTBUCHANAN AV JACKSONAV MONMOUTH AVCOAL RIDGE STWOOSTER AV BERWICK AV TUMBLEWEED AV COLUMBINE STFLORENCE AV SAGE AV GRANVILLE AV TRAILWAY AV CL E A R V I E W S T ECHO STVIEWPOINTAVPARK CREEK WYCRANE RIVER DRREMINGTON AVNORTHBENDWY RU BYAV B OW E R S OXPYTHISTLERIDGEAV NEIGHBORS PY LAKESIDEDR VICTORIA CI CHARLESST FORESTSTS T A GE COACHAV CIMARRONST HART STEBONY STARBO R ST TAYLOR AV SANDY RIDGE CTPANORA MAAV WOOSTERDR SCENICCTADAMS WYDAISYSTCITYCENTRERDAUDREY STDRESDENSTBALDEAGLECIGRANVILLE CITENDERFOOT AVMON A RCHDR MCCLUREAV ELDRIDGESTFALCONSTBELMONTST5THSTFERNCREST STBLUE GRASS ST ROADRUNNERAVBUFFALO S T CHERRYVALE ST ASHWOOD ST RUSTICAVBRIA RWO O D S TSPARROW CIFRONTIER STSH25 FRONTAGE RDSILVERLEAFAVDOVERSTUNION ST BARRONCIDOGWOODSTBOOTH DR PINECONE AV CASCADEST SUNBURST AVJACKSONDRJAKEJABSBD UNION AVCOLORADO BDBAILEY STPARKAVWAVERLEYAV ZINNIA AV SCENICA VS H ERILYN NCISABLE AV SADDLEBAC K AVECHO CIFOXFIRE STSUMMERSETAVGRANT AV HOLIDAY STBUSINESSPARKCI 1ST STBAREFOOTLAKES P Y SABLE AV WILLOW AV OWL LAKE DRCR 24.5 FIRESTONE BD RONALD REAGAN BDBIRCH STLOCUST STINGALLS ST2. 2 1. 1 UTICACT BEDFORD ST DUSK ST FARMDALE ST UTICAAV BUSINESS PARK CI CR 24.5 SH25FRONTAGERDCR 3.5CR 9.5ZINNIA AV CR 7¥ Firestone Planning and Development GIS 9/23/2019 This draft document was prepared for internal use by the Town of Firestone. The Town makes no claim as to the accuracy or completeness of the data contained herein. Data or map features provided may have been modified or emitted. 0 0.5 10.25 Miles Highways Town Limits School Site Park Recreation Sites Hydrology Street Trails &6 LIST OF PRINCIPAL OFFICIALS Elected Officials Mayor ...................................................................................................................................... Bobbi Sindelar Mayor Pro-tem .................................................................................................................... Frank A. Jimenez Trustee ........................................................................................................................................ Don Conyac Trustee ...................................................................................................................................... Sean Doherty Trustee ............................................................................................................................... Samantha Meiring Trustee ......................................................................................................................................... Doug Sharp Trustee ..................................................................................................................................... David Whelan Appointed Officials Town Manager .............................................................................................................................. AJ Krieger Town Clerk ............................................................................................................................. Jessica Koenig Town Treasurer ............................................................................................................. Jessica Clanton, CPA Town Attorney ..................................................................... William Hayashi, Williamson & Hayashi, LLC Municipal Judge ............................................................................................................................. Paul Basso Department Directors Interim Chief of Police ............................................................................................................. Bryce Borders Economic Development Community Services (EDCS) and FURA Director ............................. Paula Mehle Finance Director ..................................................................................................................... Jessica Clanton Human Resource Director .............................................................................................................. Janet Sloat Marketing and Communications Director .................................................................................. Katie Hansen Planning Director ..................................................................................................................... Todd Bjerkaas Public Works Director ............................................................................................................... Julie Pasillas Town Engineer ................................................................................................................... Matt Wiederspahn 7 BOARD OF TRUSTEES TREASURER TOWN CLERK TOWN MANAGER EDCS/FURA ADMIN CSO/CROSSING GUARDS MARKETING & COMMINICATIONS ADMIN EVENTS & PROGRAMMING HUMAN RESOURCES ADMIN FINANCE ADMIN UTILITY BILLING MUNICIPAL COURT INFORMATION TECHNOLOGY ADMIN PLANNING & DEVELOPMENT PLANNING BUILDING INSPECTIONS POLICE ADMIN PATROL INVESTIGATIONS PUBLIC WORKS ADMIN WATER RESOURCES PARKS OPS IRRIGATION FLEET STREETS WATER OPS STORMWATER OPS TOWN ENGINEER ADMIN GIS STORMWATER TOWN ATTORNEY MUNICIPAL JUDGE 8 Budget Overview Pursuant to Chapter 3.04.020 of the Town Municipal Code, I am pleased to present the 2022 Annual Operating Budget & 2022-2026 Capital Improvement Plan for the Town of Firestone. The budget will demonstrate the allocation of available resources and serves as an operations guide in an effort to meet the service needs of the community. Budget Process The Town’s fiscal year begins January 1st and ends December 31st of each year. Although the Town legally appropriates its budget on an annual basis, the budgeting process includes discussions regarding multi-year financial planning, specifically as it relates to the Town’s five-year Capital Improvement Program. Each department prepares their budget using a line-item method, providing detailed documentation for revenues and expenditures. Service levels, as approved by the Town Board during the annual budget review, assist the departments in determining projected expenditures. In order to present a balanced budget, the Town Manager works closely with departments to coordinate funding levels. During the public hearing, the Town Board may adopt the budget with or without amendment. If the Town Board fails to adopt the budget by December 31st, the amounts appropriated for the current fiscal year shall be deemed adopted for the ensuing fiscal year on a month-to-month basis. Adoption of the budget by the Town Board shall constitute appropriations in the amount specified at the fund and department level. The Town encourages citizen participation and publishes notice of the hearing in local newspapers, on the Town’s website, and at official Town posting places. Copies of the budget are available for citizen review. Budget Flowchart REVENUE FORECASTS June EXPENDITURE FORECASTS June ADOPTED BUDGET DOCUMENT AVAILABLE TO PUBLIC December BUDGET WORK SESSIONS October BUDGET PRESENTATION September BUDGET PUBLIC HEARING November Major Elements ADOPTION OF THE ANNUAL BUDGET November 9 Budgetary Control Once adopted, it becomes the responsibility of the Finance Department to monitor and report on the financial activity of the organization and condition of the annual budget. The Town incorporates the use of financial software, policies, and procedures to provide an adequate level of control over expenditures. Each department is responsible for controlling expenditures within budgetary allowances; however, ultimate budgetary responsibility is retained at the legislative level. As allowed by the Town’s Municipal Code, requests for amended, supplemental, or reduction appropriations to the budget will be subject to the approval of the Town board by ordinance. Budgetary Basis of Accounting Basis of Accounting refers to the specific time at which revenues and expenditures are recognized in the accounts and reported in our financial statements. The method of accounting used often depends on the purpose for which the fund has been established. Proprietary funds utilize full accrual basis of accounting while all other funds utilize a modified accrual basis. In the budgetary process however, all funds are prepared on the modified accrual basis of accounting. Thus, capital expenditures, debt and lease payments, as well as, interfund loan repayments are recorded as expenditures in the year in which they occur. Furthermore, depreciation and amortization costs are not budgeted since these costs represent non-cash transactions. Fund Structure The Town of Firestone, like other local governments, utilizes funds to account for the activity of specific operations, programs, and/or functions. Each fund maintains an independent, self-balancing ledger and budget subject to appropriation. In accordance with State statute, no fund may overspend the appropriation established by the Town Board of Trustees. The funds established by the Town Board and appropriated in this budget are as follows: General Fund – This fund is used to account for resources traditionally associated with government, which are not required legally or by sound financial management to be accounted for in another fund. The functions accounted for in this fund account for most of the day-to-day operations of the Town that are financed via sales tax, property tax, and other general revenues. Activities in the General Fund include general administration, economic development, public safety, development review, parks, and public works. Special Revenue Fund – These funds are used to account for the proceeds of specific revenue sources that are legally or otherwise restricted to expenditures for specified purposes and which therefore cannot be diverted to other uses. The Town of Firestone currently operates one Special Revenue Fund. Conservation Trust Fund – The fund is used to account for the resources generated from the lottery proceeds and are passed through from the State of Colorado. These funds are restricted to the costs associated with parks and open spaces. Capital Projects Fund – This fund is used to account for the construction of major capital projects other than those financed by Enterprise. The Town of Firestone currently operates one Capital Projects Fund. The revenues in the Capital Projects Fund are derived from various restricted and non-restricted sources including county-shared sales tax revenues, grants, and transfers from the General Fund. Debt Service Fund – This fund is used to account for the accumulation of resources for, and the payment of general long-term debt principal, interest, and related costs. Colorado State Statute limits the total amount of General Obligation debt to three percent of the jurisdiction’s actual value of all the taxable property in the Town, as determined by the County Assessor. The Town of Firestone currently does not carry any general obligation debt. 10 Enterprise Funds – Such funds are used to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs of providing these services to the general public on a continuing basis be financed or recovered primarily through user charges. All activities necessary to provide such services are accounted for in this fund, including administration, operations, maintenance, finance, and related debt service. The Town of Firestone currently operates two enterprise funds. Water Fund – The Town of Firestone provides water services to approximately 4,800 residential and commercial customers, and supplies over 650 million gallons of water annually. Revenues are derived primarily from user charges; however, committed raw water impact fees are used to support capital improvements within the water fund. Stormwater Fund – The fund is used to account for the resources generated and costs associated with providing Stormwater services. Revenues are collected through user charges collected in the utility billing process. 11 Priorities The Town of Firestone is committed to providing its residents, businesses, and visitors with dependable municipal services while ensuring the financial health of the community. The organization is focused on the long-term direction and development of the community while remaining attentive to changes in the local economy. The Town has several key initiatives identified as priorities for the years 2022-2026. The overriding objective for the Town is to create vitalization throughout the Town. This initiative is meant to lay the foundation for future planning, development, and redevelopment. Staff changes have been made that allows the Town to focus on updating the zoning code, marketing the Town to potential businesses, and evaluating the sustainability of providing services given the current land-use and fiscal policies. While an emphasis has been placed on planning for the future, the Town has also committed to delivering services at current levels and to find ways to continuously improve the delivery of those services. The 2022 budget continues to control operating expenditures, while making significant commitments to the community’s assets and infrastructure. Town-wide, the 2022 revenue forecasts represent an increase of 34% over 2021 year-end estimates. Projects such as the construction of the St. Vrain Water Treatment Plant, replacement of the bridge at Weld Count Road 20, Coal Ridge Ditch Crossing, and pavement maintenance are the major capital improvement projects planned for 2022. Services for residents have been maintained at current levels and the Town has been moving forward on many strategic fronts in economic development and infrastructure improvements. Investments and grants from the Town and its Urban Renewal Authority are key in maintaining and expanding the tax base. To control operating expenditures to the greatest extent possible, the Town has placed significant emphasis on improved efficiencies and value-based operations. Formal requests to increase operating budgets over the prior year are required. An emphasis in the budget for 2022 has been placed on staff retention, strategic evaluations of the Town’s Master Plan documents, including a drainage Master Plan, a Water Master Plan and an Impact Fee Assessment. The 2022 budget includes a 5% market adjustment for salaries to meet market standards, as well as step increases for all sworn police personnel. 12 Revenue Assessment Town-Wide Revenues In an effort to simplify financial reporting, the Town of Firestone has organized its revenues into six categories: Taxes, Intergovernmental, Licenses & Permits, User Charges & Fees, Fines & Forfeitures, and Other Revenue. The table and chart below illustrate the Town’s total revenue (all funds, not including Other Sources or use of fund balance). 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue: Taxes 15,430,861$ 18,776,474$ 21,120,936$ 23,808,128$ Intergovernmental 1,440,450 2,135,965 6,592,284 1,481,536 Licenses & Permits 1,052,896 1,483,495 1,227,824 1,406,908 User Charges & Fees 10,685,625 11,283,605 11,739,064 28,383,159 Fines & Forfeitures 107,683 190,000 90,836 111,473 Other Revenue 976,924 467,900 515,781 174,344 Total Revenue 29,694,439$ 34,337,439$ 41,286,725$ 55,365,548$ Taxes 43% Intergovernmental 3% Licenses & Permits 2% User Charges & Fees 51% Fines & Forfeitures <1% Other Revenue <1% Operating Revenue Budget by Category As shown in the table above, Town-wide 2022 budgeted revenue is estimated at $55,365,548 compared to 2021 forecasted collections of $41,286,725. The increase in user charges and fees is due to new revenue items which include, Cash in Lieu – Neighborhood Parks, and Storage and Infrastructure Fees. As well as a large amount of Cash in Lieu – Water Rights expected in 2022. The Town has experienced significant residential growth and that is reflected in these fees. This has also created an increase in licenses & permits of 14.6%. Tax revenue is projected to increase by 12.7% due to increased property values and increased sales. There were no tax rate increases expected to occur in 20201 or 2022. Additional detail regarding the forecasting methods for several of the major revenue sources of the Town, as well as the associated impacts of the current economic environment is presented in the following sections. 13 Tax Revenue Category Taxes represent the second largest revenue category of the 2022 budgeted revenues, accounting for approximately 43% of the Town’s total revenue. Property, specific ownership, sales, use, and occupational taxes comprise this category. Due to the material nature of the property, sales, and use tax collections, each revenue source is discussed in more detail below. Property Tax – Property taxes are generated through a 6.805 mill levy on the assessed real and personal property valuation of $235,904,518. In 2022, the Town has estimated property tax collections of $10,418,492, which makes up 19% of the Town’s total revenue. While property tax remains one of the most dependable revenue streams for the Town, it also remains one of the most regulated under State law. The residential assessment rate is adjusted during years of reappraisal to maintain a consistent ratio between the total statewide assessed values of residential and non-residential property. The assessment rate is based on a statewide calculation. The assessment rate for nonresidential properties is fixed at 29% of market value, while residential rates remain variable. Pursuant to the requirements of the Gallagher Amendment to the State Constitution, the State of Colorado established the residential assessment rate for 2021-2022 at 7.15%. The table below shows the assessed valuation of the Town of Firestone and percent changes from year to year. Year Assessed Valuation % Change 2011 131,980,920 13.10% 2012 142,320,680 7.83% 2013 135,196,793 -5.01% 2014 137,099,290 1.41% 2015 163,612,460 19.34% 2016 202,135,144 23.55% 2017 205,870,587 1.85% 2018 217,538,150 5.67% 2019 250,600,402 15.20% 2020 219,340,304 -12.47% Estimated 2021 235,904,518 7.55% Sales/Use Taxes – The Town of Firestone currently levies a 3.6% sales tax/2.6% use tax on the purchase price of non-food goods and materials. While non-food sales taxes are primarily used to support the general operations of the Town, 22% of the collections (which is equal to a 1.0% tax rate) have been restricted exclusively for the purposes of funding of streets and parks projects. The town voters also approved a temporary 0.6% tax rate for the purpose of financing the construction of the new police facility as well as construction and improvements to Town facilities, which accounts for approximately 16% of the total sales tax. For 2022, sales and use tax collections comprise approximately 24% of the Town’s annual revenue, making it the largest single source of income for the Town. The sales tax is collected by the state because the Town is organized under state statute while the use tax is collected by the Town. Projections of sales and use taxes are based on detailed analysis of historical trends, economic forecasts, and anticipated changes in the local commercial environment as well as consumer spending, and development activity. The following chart illustrates the historical sales/use tax trends and forecasts. 14 4,692,078 5,448,691 6,072,395 6,495,401 8,122,999 10,166,807 11,106,914 12,280,900 13,189,242 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 Sales & Use Tax Trends On 1/1/2014, sales tax increased by 1.0% and then on 1/1/2018 sales and use tax was increased by 0.6%. These two increases brought the sales tax up to 3.6% and use tax up to 2.6%. These voter-approved increases have allowed the town to make capital improvements via financing and tax revenues for infrastructure to both streets and parks and to finance and construct a new police facility for the Town. The 2018 increase is a temporary increase that will sunset after 25 years. Intergovernmental Revenue Category The intergovernmental revenue category represents approximately 3% of the 2022 budget revenues. The category is made up of revenues which are collected on behalf of the Town by other governments. Revenues which fall under this category typically represent share backs or grants from the Federal, State, or local governments and include motor vehicle registrations, highway user taxes, road and bridge taxes, and state lottery proceeds. Licenses & Permits Revenue Category The Town issues various licenses and permits which grant the holder specific use privileges (i.e. the ability to sell liquor within the Town, etc.). The fees, which account for approximately 2.5% of the 2022 budgeted revenues, are intended to offset some of the administration, recording, and regulation costs associated with those activities. Currently the Town issues and collects fees for business and liquor licenses, as well as building, electrical, sign, special use, and park use permits. User Charges & Fees Revenue Category User charges and fees are intended to offset some or all of the costs associated with specific services provided to identifiable recipients. This revenue category represents approximately 51% of the 2022 organization-wide revenue, making it the largest revenue category for the Town. Approximately 75% of the dollars collected through user charges are associated with water and stormwater services. Due to the material nature of these revenue sources additional information has been provided below. Storage and Infrastructure Fees – Revenue received for the water storage and infrastructure investment fee is intended to recover some of the cost associated with the new infrastructure required to deliver water from the irrigation ditch to storage or to the river for augmentation returns. In 2022, the estimated collections associated with such services account for approximately 21% of the Town’s total annual revenue. 15 Water Usage Charges – Charges for water services are based on a tiered rate structure and offset the operating costs associated with providing clean and safe drinking water to the Town’s residents. In 2022, the estimated collections associated with such services account for approximately 10% of the Town’s total annual revenue. A rate increase of 8% was approved for 2021. Subsequent increases of approximately 8% is anticipated for 2022. Revenue forecasts are based on customer trends, changes to the rate structure, and estimates regarding annual precipitation. Stormwater Usage Charges – The Town currently provides stormwater utility services to its residents. Charges for stormwater services are based on scheduled rate structures and offset the operating costs associated with providing the services. In 2022, the estimated collections associated with these services comprise approximately 2% of the Town’s total annual revenue. In 2017, the Town approved a rate increase and slight modification of the stormwater rate schedule of 6%, to begin in 2018. Fines & Forfeits Revenue Category Fines and forfeits include court costs, violation fines, and police surcharges and comprise less than 1% of the Town’s total 2022 anticipated revenue. The funds received are intended as a financial punishment for the commission of minor crimes, code violations, or the settlement of a claim. Monies are used to help offset the day-to-day operations of various patrolling, enforcement, and municipal court activities. Other Revenue Revenue sources categorized as other revenue include the interest earnings and miscellaneous reimbursements and account for less than 1% of the Town’s total revenue for 2022. 16 Expenditure Assessment Town-Wide Expenditures In an effort to simplify financial reporting, the Town of Firestone has organized its expenditures into six categories: Personnel, Purchased Services, Supplies/Non-Capital Equipment, Capital Outlay, Miscellaneous, and Contingencies. The following table and chart illustrate the Town’s total expenditures (all funds, not including Other Uses or internal fund transfers). 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Expenditures: Personnel 9,689,798$ 10,583,314$ 9,479,688$ 12,810,531$ Purchased Services 10,062,279 12,818,326 13,680,009 15,518,396 Supplies/ Non-Capital Equipmen 2,207,229 2,566,116 2,348,110 2,412,964 Capital Outlay 9,475,723 47,812,734 51,769,649 18,236,400 Other Expenditures 71,718 76,274 265,760 104,050 Total Expenditures 31,506,747$ 73,856,764$ 77,543,216$ 49,082,341$ Personnel 26% Purchased Services 32% Supplies/ Non-Capital Equipment 5% Capital Outlay 37%Other Expenditures <1% Operating Expenditures Budget by Category The Town controls operating costs while continuing to deliver services at their expected levels while focusing on increasing reinvestment within the community via capital improvement projects. The expenditure categories, as well as some of the more significant changes in spending authorization are discussed in more detail below. Personnel Category Salaries, wages, and benefits represent approximately 26% of the 2022 Town-wide budgeted expenditures. The category includes all costs associated with personnel including regular and seasonal staff, payroll taxes, and all clothing, tool, or vehicle allowances. Significant changes include:  The 2022 budget includes market adjustments for all positions of approximately 5%, as well as step increases for all sworn police personnel.  18.5 full-time equivalents (FTE) were added to the budget: 1 Economic Development Manager, 4 Building Inspector/ Plans Examiners, 3 Police Officers, 1 Police Commander, 1 Video Technician, 3 parks/Irrigation 17 18.5 full-time equivalents (FTE) were added to the budget: 1 Economic Development Manager, 4 Building Inspector/ Plans Examiners, 3 Police Officers, 1 Police Commander, 1 Video Technician, 3 parks/Irrigation Maintenance Technicians, 2 Street Maintenance Technicians, 3 Water Maintenance Technicians, and 1 part-time seasonal positions for Parks/Streets. Purchased Services Category The purchased services category represents approximately 32% of the 2022 budgeted expenditures. This category is made up of expenditures which by their nature are performed by persons or firms external to the organization. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Expenditures which fall under this category include administrative services, legal services, technical services, property maintenance, and non-personnel related insurance premiums. Supplies/Non-Capital Equipment Category The supplies and non-capital equipment category accounts for approximately 5% of the 2022 budgeted expenditures. Expenditures in this category are for items that are consumed, worn out, or deteriorated through use, and do not meet the requirements of the Town’s definition of capital assets. Supplies, natural gas, fuel, as well as non-capital equipment such as file cabinets, desks, and personal computers are included in this category. Capital Outlay Category The capital outlay category makes up close to 37% of the 2022 budgeted expenditures. This category includes capital assets and capital improvement projects such as the acquisition of land, water rights acquisitions, buildings construction/maintenance, infrastructure and other capital spending. Expenditures in this category tend to vary from year to year based on the needs of the organization and community. A listing of the planned capital equipment purchases for 2022 is shown below: Item Description 2022 Adopted Budget General Fund Server Node 40,000$ Grader Front Plow 34,000 Message Board Trailer 20,900 Light Tower 19,200 Asphalt Patch Trailer 150,000 Triton Diagnostic System 6,000 Grandstand Mower (2)15,200 Wood Chipper 46,500 Ride on Blower (2)20,600 Stump Grinder Attachment 9,900 Tool Box (2)17,622 Tandem Axle Dump Truck 160,000 Subtotal 539,922$ Water Fund Maxey Dump Trailer 16,000$ Subtotal 16,000$ Stormwater Fund Fund Flail Mower 13,000$ Bucket Tilt Attachment 9,000 Trench Box 14,700 Subtotal 36,700$ Town-Wide Total 592,622$ Capital Equipment Item List 18 At $17.5 million, capital projects, including improvements, replacement, and construction of new assets have a significant one-time impact on the budget in 2022. Additional detail regarding the capital improvement projects can be found in the “Capital Improvements” section of the budget document. On the project pages, there is information regarding on-going or one-time costs for projects. Other Expenditures Category The other expenditures category accounts for less than 1% of the 2022 budgeted expenditures. Expenditures in this category include a Conservation Program, Sponsorships, and Grants/Donations. The Grants/Donations and the Conservation Program make up a significant portion of this category and includes incentive programs such as those associated with the water conservation and education program, as well as a contribution to the Firestone Historical Preservation Commission. This category changes each year based on the needs of the community and financial ability of the organization. Contingency Category For 2022, no contingency items were identified. Therefore, there is no budget reserved for contingencies. This category is provided for budget purposes only as actual expenditures are to be charged to the appropriate program and object classification. The allocation provides for unforeseen expenditures or overruns in other categories throughout the year. Other Sources/Uses Interfund Transfers In order to accommodate the changing needs of the community, the Town is often required to transfer non-restricted revenues from one fund to another. In 2022, the Capital Projects Fund will transfer $2,973,760 to the General Fund to cover expenditures related to parks and streets improvements and maintenance; $2,338,327 to Debt Service Fund to cover debt payments. The Water Fund will transfer $36,120 to the General Fund to cover payments made on vehicles used/purchased for the Water Fund specifically. Debt Proceeds & Payments Colorado State Statute limits the total amount of General Obligation debt to three percent of the actual value of the taxable property within the Town, as determined by the County Assessor. The Town’s current legal debt limit and debt margin are as follows: 2020 Net Assessed Value 2,240,491,910$ Debt Limit - 3% of Net Assessed Value 67,214,757 Outstanding Debt Applicable to Debt Limit - Available Debt Margin 67,214,757$ Calculation of Legal Debt Limit & Debt Margin 19 While the Town currently does not carry any debt which is applicable to the debt limit, other obligations do exist. The following tables highlight the Town’s current debt obligations as identified in the 2022 budget: Outstanding Interest Principal Balance Interest Payment Principal Payments Ending Balance Maturity Date 2014 Revenue Bond - Streets/Parks Imps 663,052$ 2,505,000$ 91,582$ 170,000$ 2,335,000$ 2033 2018 COP - Police Facility 7,801,750 13,105,000 593,000 400,000 12,705,000 2042 2019 COP - Town Hall & Public Works Facilities 518,175 4,575,000 112,188 525,000 4,050,000 2029 2020 COP - Town Hall & Public Works Facilities 338,975 3,635,000 66,157 375,000 3,260,000 2030 2020 Revenue Bond - St Vrain WTP 33,068,500 45,955,000 1,937,600 - 45,955,000 2049 As of December 31, 2021 2022 Activity Given the fund balance and debt positions of the Town, long-term financial planning discussions have remained project specific. There are significant capital expenditures in the 2022 budget for road projects that will be cash funded. The significant capital expenditures in the 2022 budget for the Water Treatment Plant will be funded with the 2020 Revenue Bonds. Economic Incentives Economic development is imperative to establishing and maintaining a sustainable local economy. As such, the Town of Firestone provides economic incentives (often in the form of sales tax rebates) to attract development and/or redevelopment by private enterprise with the intent to provide beneficial impacts on the local economy and enhance the services and products available to citizens. Fund Balance Analysis Changes in Fund Balance Following sound financial management, the Town confines the use of fund balance to items which are commonly regarded as one-time or limited-duration expenditures. By maintaining appropriate fund balances in each of its funds, the Town is able to adapt to changing market conditions, take advantage of unforeseen opportunities, and maintain adequate cash balances given the cyclical nature of the local retail economy. In addition, several of the Town’s funds are designed to accumulate fund balances in order to finance future projects and/or purchases. In 2022, the Town-wide fund balance is anticipated to increase approximately 5% or $2,007,280. A listing of changes in fund balances for fiscal year 2022 is presented below: 2022 Beginning Fund Balance Revenues & Other Sources Expenditures & Other Uses Surplus/ (Deficit) 2022 Projected Ending Fund Balance General Fund 10,453,273$ 18,231,572$ 18,075,254$ 156,318$ 10,609,591$ Capital Project Fund 13,275,779 9,596,502 8,425,258 1,171,244 14,447,023 Debt Service Fund 998,397 2,338,327 2,338,327 -998,397 Conservation Trust Fund 67,389 102,314 125,000 (22,686) 44,703 FURA 3,653,344 8,816,727 8,317,748 498,979 4,152,323 Water 11,958,752 20,832,635 20,512,913 319,722 12,278,474 Stormwater 1,838,813 795,678 911,975 (116,297) 1,722,516 Total 42,245,747$ 60,713,755$ 58,706,475$ 2,007,280$ 44,253,027$ 20 General Fund – Fund balance is expected to remain unchanged. The General Fund is responsible for supporting the majority of the ongoing operating costs of the government. Capital Projects Fund – Fund balance is expected to increase by approximately 9%. The fund accounts for revenue sources restricted for improvements to streets and parks and to construction and maintenance to Town Facilities. Debt Service Fund – Fund balance is expected to remain unchanged. This fund is responsible for the ongoing debt servicing of the Town. Conservation Trust Fund – Fund balance is anticipated to decrease by 33%. This is due to larger park projects. Firestone Urban Renewal Authority Funds – Fund balance is anticipated to increase approximately 14%. Water Fund – Fund balance is anticipated to increase approximately 3% due to the expected revenue for Storage and Infrastructure Fees and Cash in Lieu – Water Rights. Stormwater Fund – Fund balance is expected to decrease by 6%. Fund Balance Restrictions, Commitments, & Assignments Due to limitations placed on the purposes for which all or portions of the Town’s financial resources may be used, it is necessary to classify various components of fund balance. The components are developed in such a manner as to identify the extent to which the Town is bound to the constraints and specific purposes for which amounts in the fund can be spent. 2022 Beginning Fund Balance Revenues & Other Sources Expenditures & Other Uses Restrictions, Commitments, & Assignments 2022 Unassigned Fund Balance General Fund 10,453,273$ 18,231,572$ 18,075,254$ 6,916,089$ 3,693,502$ Capital Project Fund 13,275,779 9,596,502 8,425,258 14,447,023 - Debt Service Fund 998,397 2,338,327 2,338,327 998,397 - Conservation Trust Fund 67,389 102,314 125,000 44,703 - FURA 3,653,344 8,816,727 8,317,748 4,152,323 - W ater 11,958,752 20,832,635 20,512,913 1,323,054 10,955,420 Stormwater 1,838,813 795,678 911,975 101,355 1,621,161 Total 42,245,747$ 60,713,755$ 58,706,475$ 27,982,944$ 16,270,083$ Restricted Fund Balance – Describes the portion of fund balance which reflects resources that are subject to externally enforceable legal restrictions. Such restrictions are typically imposed by parties outside of the Town. Examples include the 3% emergency reserve established by the Taxpayers’ Bill of Rights (TABOR). Committed Fund Balance – Describes the portion of fund balance which represents resources that are constrained by self-imposed limitations. Commitments of this type are made at the highest level of decision-making (normally the governing body) and can only be removed in the same manner. Examples include the 25% minimum working reserve in the General Fund. Assigned Fund Balance – Describes the portion of fund balance which reflects the governments intended use of resources. Assignments are often made by the governing body, committee, or executive of the organization. Unassigned Fund Balance – If funds are not restricted, committed, or assigned, they could not properly be reported in a fund other than the General Fund. Therefore, only the General Fund can technically report a positive amount of unassigned fund balance. However, to simplify the decision-making process and fund summary statements within 21 the budget document, the enterprise funds (Water and Stormwater) report an unassigned fund balance. It is important to note that resources deemed “unassigned” in the statements other than those reported in the General Fund are in fact assigned in conjunction with the overall, non-specific purposes of the funds themselves. I would like to recognize and thank Town staff for their work and commitment to the 2022 budget. I also want to express my appreciation to the Town Board for their vision and leadership throughout the budget process. Respectfully Submitted, A.J. Krieger Town Manager 22 23 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue: Taxes 15,430,861$ 18,776,474$ 21,120,936$ 23,808,128$ Intergovernmental 1,440,450 2,135,965 6,592,284 1,481,536 Licenses and Permits 1,052,896 1,483,495 1,227,824 1,406,908 User Charges and Fees 10,685,625 11,283,605 11,739,064 28,383,159 Fines and Forfeitures 107,683 190,000 90,836 111,473 Other Revenue 976,924 467,900 515,781 174,344 Total Revenue 29,694,439 34,337,439 41,286,725 55,365,548 Expenditures: Personnel 9,689,798$ 10,583,314$ 9,479,688$ 12,810,531$ Purchased Services 10,062,279 12,818,326 13,680,009 15,518,396 Supplies/Non-Capital Equipment 2,207,229 2,566,116 2,348,110 2,412,964 Capital Outlay 9,475,723 47,812,734 51,769,649 18,236,400 Other Expenditures 71,718 76,274 265,760 104,050 Total Expenditures 31,506,747 73,856,764 77,543,216 49,082,341 (1,812,308) (39,519,325) (36,256,491) 6,283,207 Other Financing Sources/(Uses): Transfers In 3,134,847 5,064,455 5,138,418 5,348,207 Transfers Out (3,134,847) (5,064,455) (5,138,418) (5,348,207) Debt Issuance 49,111,363 --- Debt Payments (2,676,545) (4,277,555) (4,277,151) (4,275,927) Debt Issuance Costs (672,318)--- Total Other Financing Sources/(Uses)45,762,500 (4,277,555) (4,277,151) (4,275,927) Net Change In Fund Balance:43,950,192 (43,796,880) (40,533,642) 2,007,280 Cumulative Fund Balance Beginning Fund Balance 38,829,196 74,873,119 82,779,389 42,245,747 Ending Fund Balance 82,779,388 31,076,239 42,245,747 44,253,027 Less Restrictions, Commitments & Assignments: Fund Balance Non-Spendable 45,940 100,000 100,000 100,000 Fund Balance Restrictions 58,147,310 6,629,890 20,888,348 13,211,283 Fund Balance Commitments 9,464,092 10,645,712 10,757,609 10,912,771 Fund Balance Assignments 3,605,481 3,767,417 3,669,305 4,758,890 Unassigned Fund Balance 11,516,565$ 9,933,220$ 6,830,485$ 15,270,083$ Town-Wide Summary Excess/(Deficiency) of Revenues Over Expenditures 24 - 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 90,000,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget Revenue, Expenditures & Unassigned Fund Balance Total Revenue Total Expenditures Unassigned Fund Balance Taxes 43%Intergovernmental 3% Licenses and Permits 2% User Charges and Fees 51% Fines & Forfeitures <1% Other Revenue <1% Operating Revenue Budget By Category Personnel 26% Purchased Services 32% Supplies/Non-Capital Equipment 5% Capital Outlay 37% Other Expenditures <1% Operating Expenditure Budget By Category 25 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Taxes Property Tax 4,163,427$ 7,163,142$ 8,667,036$ 10,418,492$ Specific Ownership Tax 86,076 107,781 93,000 100,394 Sales Tax 9,947,837 9,895,551 10,765,500 11,808,242 Use Tax 1,159,077 1,510,000 1,515,400 1,381,000 Lodging Tax 74,444 100,000 80,000 100,000 Total Taxes 15,430,861 18,776,474 21,120,936 23,808,128 Intergovernmental Highway User Tax Fund 424,728 443,071 508,000 523,892 Road and Bridge Tax 205,538 230,187 230,187 271,012 Lottery Proceeds 75,873 90,000 99,252 102,230 Severance Tax 235,352 225,000 232,186 225,000 Cigarette Tax 34,190 22,654 20,000 28,745 Motor Vehicle Registration 58,458 62,400 62,400 64,600 School District 83,821 87,090 85,675 101,692 Little Thompson Water District 24,870 10,000 25,000 35,000 State Grants 190,600 909,000 1,229,584 9,000 Federal Grants 551 -4,000,000 - Intergovernmental - Other 106,469 56,563 100,000 120,365 Total Intergovernmental 1,440,450 2,135,965 6,592,284 1,481,536 Licenses & Permits Public Improvement Permits -100,000 -100,000 Building Permits 885,031 967,500 1,089,000 922,800 ROW Permits -30,000 12,000 14,000 Business License 14,070 17,500 17,500 17,500 Liquor License Fees 5,820 4,254 7,344 7,344 Stormwater Permits 19,500 16,000 25,000 18,000 Oil and Gas Permits 30,509 250,000 -250,000 Animal Licenses 2,345 2,622 2,480 2,554 Contractor Licenses 72,450 67,500 67,500 67,500 Other Permits 23,171 28,119 7,000 7,210 Total Licenses & Permits 1,052,896 1,483,495 1,227,824 1,406,908 Town-Wide Revenue Detail 26 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget User Charges & Fees Development Review Fees 22,020 80,000 146,934 436,060 Impact Fees - Roadways 521,274 749,664 613,098 418,997 Impact Fees - Local Parks 194,450 258,904 272,168 218,602 Impact Fees - Regional Parks 416,551 626,413 443,526 269,057 Impact Fees - Drainage 150,332 226,015 160,040 97,092 Impact Fees - Municipal Facility 483,874 658,518 674,710 536,615 Impact Fees - Raw Water Irrigation 215,417 325,963 230,794 140,008 Franchise Fees 594,356 591,760 658,422 691,343 Fuel Tax Reimbursement 12,656 13,000 12,000 12,000 Street Lighting Fees 193,600 199,655 202,500 220,200 Oil and Gas Royalties/Leases 111,798 102,000 85,000 102,000 Food and Flick 3,830 8,000 5,500 5,500 Holiday Festival 1,975 4,000 4,000 2,500 4th at Firestone 4,660 19,500 8,290 5,000 Town Clean Up Day 220 200 4,323 4,300 Other Events 600 -1,175 - PD Program Sponsorships 15,447 30,000 15,000 15,000 Cash in Lieu - Open Space --36,800 - Cash in Lieu - Community Parks ---554,000 Cash in Lieu - Neighborhood ---3,202,072 Developer Chargebacks 217,839 76,000 116,700 55,000 Administrative Fees 75 -100,000 100,000 Hydrant Rentals 13,217 9,200 20,000 9,200 Charges for Services 5,509,029 4,835,069 5,488,084 5,674,505 Reconnection/Service Fees 11,565 36,000 10,000 36,000 Tap Fees - Residential 1,776,600 2,240,000 2,240,000 972,800 Cash in Lieu - Water Rights 15,589 --3,000,000 Meters and Yoke Fees 141,928 173,744 165,000 85,308 W ater Leases 56,723 20,000 25,000 20,000 Storage and Infrastructure Fees ---11,500,000 Total User Charges & Fees 10,685,625 11,283,605 11,739,064 28,383,159 Fines & Forfeits Court Fines 98,546 190,000 84,186 103,473 Restitution 2,797 -3,200 2,500 OJW Revenue 510 -950 500 Other Police/Court Charges 5,830 -2,500 5,000 Total Fines & Forfeits 107,683 190,000 90,836 111,473 Other Revenue Interest Earnings 432,751 417,500 181,781 123,944 Service Fee 9,121 400 10,000 400 Gain (Loss) on Sale of Assets 70,132 --- Other Revenue 284,751 50,000 300,000 50,000 Claims Reimbursement 180,169 -24,000 - Total Other Revenue 976,924 467,900 515,781 174,344 Total Revenues 29,694,439$ 34,337,439$ 41,286,725$ 55,365,548$ Town-Wide Revenue Detail 27 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 7,212,914$ 7,661,408$ 6,833,378$ 9,286,337$ Seasonal/Temporary Wages 8,405 20,967 20,967 13,978 Overtime 113,956 122,854 134,301 176,520 Stipend 2,706 2,700 2,901 3,000 Medicare 111,217 111,358 106,339 134,889 Unemployment Insurance 21,339 22,948 20,889 27,730 Retirement Contributions 907,119 1,020,824 930,105 1,238,807 Medical Benefits 1,041,722 1,109,070 1,026,644 1,348,820 Life/Disability Benefits 63,292 72,657 60,846 87,475 Training/Registration 97,213 205,222 151,682 236,629 Dues/Fees 37,430 96,869 84,943 106,660 Employee Wellness 1,870 5,850 4,242 6,371 Mileage/Travel 5,854 43,157 19,184 46,740 Employee Recognition 7,673 23,350 23,337 23,350 Uniforms/Town Apparel 56,399 63,780 59,130 72,025 Sympathy and Celebrations 689 300 800 1,200 Total Personnel 9,689,798 10,583,314 9,479,688 12,810,531 Purchased Services Professional Services 1,155,597 1,983,410 1,417,824 1,974,634 Legal Services 672,177 565,600 574,500 818,200 Lobbyists 30,000 34,500 4,500 30,000 Consulting Services 174,303 245,000 255,375 296,750 Technical Services 292,668 685,083 393,728 1,175,306 Developer Chargebacks 210,044 76,000 116,700 55,000 Building Review and Inspection 591,721 500,000 900,000 250,000 Communication Services 96,647 213,055 206,361 127,814 General Services 3,771,369 4,870,394 6,314,961 7,564,661 Employment Screenings 15,424 12,100 11,605 15,351 Insurance Premiums 370,439 487,075 487,075 561,600 Utility Services 284,741 337,249 336,920 412,380 Property Maintenance 95,361 88,860 88,860 136,700 W ater Treatment and Tap Fees 2,301,788 2,720,000 2,571,600 2,100,000 Total Purchased Services 10,062,279 12,818,326 13,680,009 15,518,396 Town-Wide Expenditure Detail 28 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Supplies/Non-Capital Equipment Office Supplies 27,427 38,950 27,965 40,675 Technology Equipment 61,153 37,300 27,713 95,650 Operating Supplies 405,255 289,975 362,467 369,445 Leases/Rentals 483,610 675,012 578,690 357,019 Repairs and Maintenance 869,397 1,016,500 866,500 975,000 Marketing and Promotional Materials 8,751 25,800 15,800 24,000 Non-Capital Equipment 234,299 329,160 321,638 377,668 Fuel 117,337 153,419 147,337 173,507 Total Supplies/Non-Capital Equipment 2,207,229 2,566,116 2,348,110 2,412,964 Capital Outlay Property/Rights -2,000,000 3,000,000 - Capital Equipment 263,734 488,554 366,479 713,936 Capital Improvement Projects 9,211,989 45,324,180 48,403,170 17,522,464 Total Capital Outlay 9,475,723 47,812,734 51,769,649 18,236,400 Other Expenditures Food and Related Services 14,785 33,574 31,260 38,550 Conservation Program 10,650 10,000 10,000 10,000 Sponsorships -4,000 4,000 4,000 Grants and Donations 5,380 15,200 58,500 15,500 Claims Expenditures 31,836 -150,000 - Other 9,067 13,500 12,000 36,000 Total Other Expenditures 71,718 76,274 265,760 104,050 Total Expenditures 31,506,747$ 73,856,764$ 77,543,216$ 49,082,341$ Town-Wide Expenditure Detail 29 30 31 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue: Taxes 9,307,748$ 9,430,155$ 9,934,035$ 10,617,651$ Intergovernmental 1,415,580 1,135,965 1,468,032 1,344,306 Licenses and Permits 1,033,396 1,467,495 1,202,824 1,388,908 User Charges and Fees 1,179,076 1,124,115 1,359,844 1,648,903 Fines and Forfeitures 107,683 190,000 90,836 111,473 Other Revenue 452,970 215,500 136,232 110,451 Total Revenue 13,496,453 13,563,230 14,191,803 15,221,692 Expenditures: Personnel 8,428,407$ 8,126,461$ 7,448,107$ 9,588,417$ Purchased Services 4,079,849 4,788,870 5,090,853 5,981,607 Supplies/Non-Capital Equipment 1,858,605 2,102,836 1,897,060 1,845,114 Capital Outlay 522,446 345,804 229,629 587,936 Other Expenditures 55,064 51,500 241,200 72,180 Total Expenditures 14,944,371 15,415,471 14,906,849 18,075,254 (1,447,918) (1,852,241) (715,046) (2,853,562) Other Financing Sources/(Uses): Transfers In 1,649,746 2,230,000 2,392,940 3,009,880 Transfers Out (15,725) - (411,023)- Total Other Financing Sources/(Uses)1,634,021 2,230,000 1,981,917 3,009,880 Net Change In Fund Balance:186,103 377,759 1,266,871 156,318 Cumulative Fund Balance Beginning Fund Balance 9,000,299 7,889,267 9,186,402 10,453,273 Ending Fund Balance 9,186,402 8,267,026 10,453,273 10,609,591 Less Restrictions, Commitments & Assignments: Nonspendable 45,940 100,000 100,000 100,000 Restricted for: Emergencies 432,658 452,090 440,317 524,620 Conservation Trust 411,023 - - - Open Space 543,624 649,180 623,624 723,624 Parks and Street 652,533 687,711 748,923 808,956 Assigned for: Working Reserve 3,605,481 3,767,417 3,669,305 4,371,830 Fleet Reserve - - - 387,060 Unassigned Fund Balance 3,495,143$ 2,610,628$ 4,871,104$ 3,693,502$ General Fund Summary Excess/(Deficiency) of Revenues Over Expenditures 32 - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget Revenue, Expenditures & Unassigned Fund Balance Total Revenue Total Expenditures Unassigned Fund Balance Taxes 70% Intergovernmental 9% Licenses and Permits 9% User Charges and Fees 11% Fines and Forfeitures <1% Other Revenue <1% Operating Revenue Budget By Category Personnel 53% Purchased Services 33% Supplies/Non-Capital Equipment 10% Capital Outlay 4%Other Expenditures <1% Operating Expenditure Budget By Category 33 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue: Taxes 3,662,095$ 3,674,503$ 4,010,112$ 4,377,315$ Intergovernmental - 900,000 5,000,000 - User Charges and Fees 1,616,149 2,293,499 2,040,302 5,199,343 Other Revenue 68,985 69,000 28,910 19,844 Total Revenue 5,347,229 6,937,002 11,079,324 9,596,502 Expenditures: Capital Outlay 1,595,288$ 9,983,500$ 10,352,000$ 3,113,171$ Total Expenditures 1,595,288 9,983,500 10,352,000 3,113,171 3,751,941 (3,046,498) 727,324 6,483,331 Other Financing Sources/(Uses): Transfers In - 500,000 - - Transfers Out (3,119,122) (4,564,455) (4,727,395) (5,312,087) Issuance of Debt 3,156,363 - - - Debt Issuance Costs (107,117) - - - Total Other Financing Sources/(Uses)(69,876) (4,064,455) (4,727,395) (5,312,087) Net Change In Fund Balance:3,682,065 (7,110,953) (4,000,071) 1,171,244 Cumulative Fund Balance Beginning Fund Balance 13,593,785 14,647,760 17,275,850 13,275,779 Ending Fund Balance 17,275,850 7,536,807 13,275,779 14,447,023 Less Restrictions, Commitments & Assignments: Restricted Fund Balance Parks and Streets 2,109,499 289,470 5,436,324 2,999,797 Facility Improvements 8,179,403 267,279 1,746,788 1,942,303 Cash In Lieu - - 36,800 3,792,872 Committed for: Impact Fees - Streets 609,693 1,670,802 1,222,791 841,788 Impact Fees - Municipal Facilities 3,029,801 3,143,129 3,069,929 2,969,456 Impact Fees - Parks 3,347,454 2,166,127 1,763,148 1,900,807 Unassigned Fund Balance -$ -$ -$ -$ Capital Projects Fund Summary Excess/(Deficiency) of Revenues Over Expenditures 34 - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget Revenue, Expenditures & Unassigned Fund Balance Total Revenue Total Expenditures Unassigned Fund Balance Taxes 46% User Charges and Fees 54% Other Revenue <1% Operating Revenue Budget By Category Capital Outlay 100% Operating Expenditure Budget By Category 35 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue: Other Revenue 1,158$-$ -$ -$ Total Revenue 1,158 - - - Expenditures:-$ -$ -$ -$ Total Expenditures - - - - 1,158 - - - Other Financing Sources/(Uses): Transfers In 1,469,376 2,334,455 2,334,455 2,338,327 Transfers Out - (500,000)- - Debt Payments (1,895,736) (2,339,955) (2,339,551) (2,338,327) Total Other Financing Sources/(Uses)(426,360) (505,500) (5,096) - Net Change In Fund Balance:(425,202) (505,500) (5,096) - Cumulative Fund Balance Beginning Fund Balance 1,428,695 1,478,130 1,003,493 998,397 Ending Fund Balance 1,003,493 972,630 998,397 998,397 Less Restrictions, Commitments & Assignments: Committed Fund Balance Debt Service 1,003,493 972,630 998,397 998,397 Unassigned Fund Balance -$ -$ -$ -$ Debt Service Fund Summary Excess/(Deficiency) of Revenues Over Expenditures 36 37 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue Intergovernmental -$ 90,000$99,252$102,230$ Other Revenue - - 161 84 Total Revenue - 90,000 99,413 102,314 Expenditures Capital Outlay -$ 442,750$443,047$125,000$ Total Expenditures - 442,750 443,047 125,000 - (352,750)(343,634) (22,686) Other Financing Sources/(Uses): Transfers In/(Out)- - 411,023 - Total Other Financing Sources/(Uses)- - 411,023 - Net Change In Fund Balance:- (352,750)67,389 (22,686) Cumulative Fund Balance Beginning Fund Balance - 402,918 - 67,389 Ending Fund Balance - 50,168 67,389 44,703 Less Restrictions, Commitments & Assignments: Restricted Fund Balance Parks and Open Space - 50,168 67,389 44,703 Unassigned Fund Balance -$ -$ -$ -$ Conservation Trust Fund Summary Excess/(Deficiency) of Revenues Over Expenditures 38 - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000 500,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget Revenue, Expenditures & Unassigned Fund Balance Total Revenue Total Expenditures Unassigned Fund Balance Capital Outlay 100% Operating Expenditure Budget By Category Intergovernmental 100% Other Revenue <1% Operating Revenue Budget By Category 39 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue -$ -$ -$ -$ Total Revenue - - - - Expenditures -$ -$ -$ -$ Total Expenditures - - - - - - - - Other Financing Sources/(Uses): Transfers In/(Out)- - - - Total Other Financing Sources/(Uses)- - - - Net Change In Fund Balance:- - - - Cumulative Fund Balance Beginning Fund Balance - - - - Ending Fund Balance -$ -$ -$ -$ FURA - Southern Fund Summary Excess/(Deficiency) of Revenues Over Expenditures 40 41 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue: Taxes 1,633,743$ 2,233,322$ 1,739,465$ 2,881,966$ Other Revenue 263,738 15,000 252,000 2,257 Total Revenue 1,897,481 2,248,322 1,991,465 2,884,223 Expenditures: Personnel 447,726$ 1,220,355$ 1,030,377$ 606,473$ Purchased Services 1,483,788 1,977,348 1,472,772 2,111,230 Supplies/Non-Capital Equipment 3,600 36,260 25,000 37,000 Other Expenditures 59 4,825 4,320 4,900 Total Expenditures 1,935,173 3,238,788 2,532,469 2,759,603 (37,692) (990,466) (541,004) 124,620 Net Change In Fund Balance:(37,692) (990,466) (541,004) 124,620 Cumulative Fund Balance Beginning Fund Balance 1,428,726 1,530,042 1,391,034 850,030 Ending Fund Balance 1,391,034 539,576 850,030 974,650 Less Restrictions, Commitments & Assignments: Committed Fund Balance FURA Improvements 1,391,034 539,576 850,030 974,650 Unassigned Fund Balance -$ -$ -$ -$ FURA- Northern Fund Summary Excess/(Deficiency) of Revenues Over Expenditures 42 - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget Revenue, Expenditures & Unassigned Fund Balance Total Revenue Total Expenditures Unassigned Fund Balance Taxes 100% Other Revenue <1% Operating Revenue Budget By Category Personnel 22% Purchased Services 77%Supplies/Non-Capital Equipment 1% Other Expenditures <1% Operating Expenditure Budget By Category 43 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue: Taxes 827,275$ 1,558,936$ 1,490,046$ 2,125,884$ Other Revenue 1,361 3,000 415 504 Total Revenue 828,636 1,561,936 1,490,461 2,126,388 Expenditures: Personnel 135$7,026$5,700$653,118$ Purchased Services 732,974 1,318,889 1,237,100 1,433,775 Supplies/Non-Capital Equipment - 990 - 1,100 Other Expenditures - 460 1,000 500 Total Expenditures 733,109 1,327,365 1,243,800 2,088,493 95,527 234,571 246,661 37,895 Net Change In Fund Balance:95,527 234,571 246,661 37,895 Cumulative Fund Balance Beginning Fund Balance 28,465 131,969 123,992 370,653 Ending Fund Balance 123,992 366,540 370,653 408,548 Less Restrictions, Commitments & Assignments: Committed Fund Balance FURA Improvements 123,992 366,540 370,653 408,548 Unassigned Fund Balance -$ -$ -$ -$ FURA - Central Fund Summary Excess/(Deficiency) of Revenues Over Expenditures 44 - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget Revenue, Expenditures & Unassigned Fund Balance Total Revenue Total Expenditures Unassigned Fund Balance Personnel 31% Purchased Services 68% Supplies/Non-Capital Equipment <1% Other Expenditures <1% Operating Expenditure Budget By Category Taxes 100% Other Revenue <1% Operating Revenue Budget By Category 45 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue Taxes -$ 1,879,558$ 3,947,278$ 3,805,312$ Other Revenue - - 710 804 Total Revenue - 1,879,558 3,947,988 3,806,116 Expenditures: Personnel 125$1,881$200$404,693$ Purchased Services 41,250 45,000 1,473,752 1,564,559 Supplies/Non-Capital Equipment - 220 - 250 Capital Outlay - -- 1,500,000 Other Expenditures - 139 - 150 Total Expenditures 41,375 47,240 1,473,952 3,469,652 Net Change In Fund Balance:(41,375) 1,832,318 2,474,036 336,464 Cumulative Fund Balance Beginning Fund Balance - (45,410) (41,375) 2,432,661 Ending Fund Balance (41,375) 1,786,908 2,432,661 2,769,125 Less Restrictions, Commitments & Assignments: Committed Fund Balance FURA Improvements (41,375) 1,786,908 2,432,661 2,769,125 Unassigned Fund Balance -$ -$ -$ -$ FURA - Big Horn Fund Summary 46 - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget Revenue, Expenditures & Unassigned Fund Balance Total Revenue Total Expenditures Unassigned Fund Balance Taxes 100% Other Revenue <1% Operating Revenue Budget By Category Personnel 11% Purchased Services 45% Supplies/Non-Capital Equipment <1%Capital Outlay 43% Other Expenditures <1% Operating Expenditure Budget By Category 47 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue: Intergovernmental 24,870$10,000$25,000$35,000$ User Charges and Fees 7,119,366 6,993,607 7,539,862 20,767,235 Other Revenue 168,844 145,400 89,860 30,400 Total Revenue 7,313,080 7,149,007 7,654,722 20,832,635 Expenditures: Personnel 498,928$ 740,260$651,461$1,044,678$ Purchased Services 3,706,821 4,561,719 4,325,982 4,249,302 Supplies/Non-Capital Equipment 289,383 351,160 350,850 435,180 Capital Outlay 7,331,835 36,050,180 39,893,037 12,788,293 Other Expenditures 16,276 15,730 15,610 21,740 Total Expenditures 11,843,243 41,719,049 45,236,940 18,539,193 (4,530,163) (34,570,042) (37,582,218) 2,293,442 Other Financing Sources/(Uses): Transfers In/(Out)- - - (36,120) Debt Payments (765,084)(1,937,600) (1,937,600) (1,937,600) Issuance of Debt 45,955,000 - - - Debt Issuance Costs (565,201)- - - Total Other Financing Sources/(Uses)44,624,715 (1,937,600) (1,937,600) (1,973,720) Net Change In Fund Balance:40,094,552 (36,507,642) (39,519,818) 319,722 Cumulative Fund Balance Beginning Fund Balance 11,384,018 45,999,393 51,478,570 11,958,752 Ending Fund Balance 51,478,570 9,491,751 11,958,752 12,278,474 Less Restrictions, Commitments & Assignments: Reserved for: Capital Projects 42,908,615 2,639,901 8,351,130 11,456 Impact Fees - Raw Water Irrigation 2,038,796 1,343,780 2,269,590 1,311,598 Unassigned Fund Balance 6,531,159$ 5,508,070$ 1,338,032$ 10,955,420$ Water Fund Summary Excess/(Deficiency) of Revenues Over Expenditures 48 - 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget Revenue, Expenditures & Unassigned Fund Balance Total Revenue Total Expenditures Unassigned Fund Balance Intergovernmental <1% User Charges and Fees 99% Other Revenue <1% Operating Revenue Budget By Category Personnel 6% Purchased Services 23% Supplies/Non-Capital Equipment 2% Capital Outlay 69% Other Expenditures <1% Operating Expenditure Budget By Category 49 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Revenue: Licenses and Permits 19,500$16,000$25,000$18,000$ User Charges and Fees 771,034 872,384 799,056 767,678 Other Revenue 19,868 20,000 7,493 10,000 Total Revenue 810,402 908,384 831,549 795,678 Expenditures: Personnel 314,477$ 487,331$343,843$513,152$ Purchased Services 17,596 126,500 79,550 177,923 Supplies/Non-Capital Equipment 55,641 74,650 75,200 94,320 Capital Outlay 26,154 990,500 851,936 122,000 Other Expenditures 319 3,620 3,630 4,580 Total Expenditures 414,187 1,682,601 1,354,159 911,975 396,215 (774,217) (522,610) (116,297) Net Change In Fund Balance:396,215 (774,217) (522,610) (116,297) Cumulative Fund Balance Beginning Fund Balance 1,965,208 2,839,050 2,361,423 1,838,813 Ending Fund Balance 2,361,423 2,064,833 1,838,813 1,722,516 Less Restrictions, Commitments & Assignments: Reserved for: Impact Fees - Drainage 871,159 250,311 254,263 101,355 Unassigned Fund Balance 1,490,264$ 1,814,522$ 1,584,550$ 1,621,161$ Stormwater Fund Summary Excess/(Deficiency) of Revenues Over Expenditures 50 - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget Revenue, Expenditures & Unassigned Fund Balance Total Revenue Total Expenditures Unassigned Fund Balance Licenses and Permits 2% User Charges and Fees 97% Other Revenue 1% Operating Revenue Budget By Category Personnel 56% Purchased Services 20% Supplies/Non-Capital Equipment 10%Capital Outlay 14% Other Expenditures <1% Operating Expenditure Budget By Category 51 52 General FundCapital Projects Fund Debt Service FundConservation Trust FundFirestone Urban Renewal Authority Water Fund Stormwater Fund TotalDepartments:Legislative 120,482$ -$ -$ -$ -$ -$ -$ 120,482$ Town Manager1,679,033 - - - - - - 1,679,033 Town Clerk260,252 - - - - - - 260,252 Marketing & Communications463,173 - - - - - - 463,173 Human Resources521,577 - - - - 178,556 14,080 714,213 Finance1,925,180 - - - - 274,024 46,376 2,245,580 Technology1,041,046 - - - - - - 1,041,046 Planning & Development1,470,282 - - - - - - 1,470,282 Police5,074,034 - - - - - - 5,074,034 Public Works4,918,364 3,113,171 - 125,000 - 17,988,273 625,215 26,770,023 Engineering280,943 - - - - 98,340 226,304 605,587 EDCS/FURA320,888 - - - 8,317,748 - - 8,638,636 Debt Administration- - 2,338,327 - - 1,937,600 - 4,275,927 Total Expenditures18,075,254$ 3,113,171$ 2,338,327$ 125,000$ 8,317,748$ 20,476,793$ 911,975$ 53,358,268$ Department Funding MatrixLegislative<1%Town Manager3%Town Clerk<1%Marketing & Communications<1%Human Resources1%Finance4%Planning & Development3%Technology2%Police10%Public Works50%Engineering1%EDCS/FURA16%Debt Administration8%City-Wide Expenditures By DepartmentGeneral Fund34%Capital Projects Fund6%Debt Service Fund4%Conservation Trust Fund<1%Firestone Urban Renewal Authority16%Water Fund38%Stormwater Fund2%City-Wide Expenditures By Fund53 The Legislative Branch includes three divisions: Board of Trustees, Town Attorney, and Boards and Commissions. The Board of Trustees is comprised of the Mayor and six Trustees. The Board of Trustees serves as the legislative and governing body of the Town of Firestone and is responsible for establishing Town policies and goals. The Town Attorney serves as legal counsel for the Town and represents the Town in litigation in state and federal courts and before local administrative agencies. The Town Attorney advises the Board, Town Manager and administrative staff on legal matters, drafts ordinances, resolutions, and contracts for the Town. The Town Attorney is also responsible for the prosecution of all cases in Municipal Court. The Town of Firestone has 8 boards and commissions, which provide various opportunities for citizens to become involved in the Town. The boards are created by the Municipal Code, by Ordinance, or by Resolution and include the following: Board of Adjustments, Cultural Committee, Liquor Licensing Authority, Parks, Trails and Recreation Advisory Board, Planning & Zoning Commission, Finance Committee, and Firestone Urban Renewal Authority. - Progressive steps on the Water Action Plan such as acquisition of native water rights - Nearing completion of the Neighbors Point Park - Completion of the new Town Hall facility -Progressive steps towards completion of the Construction of the St. Vrain Water Treatment Plant & Firestone Reservoirs -Approval of the Rules of Order for meeting procedures - Completed the Central Park Master Plan Process and awaiting the finalized Plan - - Progressive steps towards completion of the Public Works Facility remodel and expansion - Approval of Municipal Code clean up to update and clarify the code - Fiscally responsible Town government - Encourage Community governance with Civic Partnerships - Upgrade/Maintain Town infrastructure and facilities - Encourage strong, competitive Businesses - Continue to work to enhance the overall appearance of the Town of Firestone Legislative Bobbi Sindelar, Mayor Department Description 2021 Achievements Goals & Objectives Approved the Parks Master Plan 54 Fund(s)Budget FTE General Fund 120,482$ 7.00 Total 120,482$ 7.00 Division/Program(s)Budget FTE Trustees 118,282$ 7.00 - - Planning Commission 2,200 - Total 120,482$ 7.00 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*7.00 7.00 7.00 7.00 Expenditures: Personnel 48,470$ 52,461$ 34,343$ 62,037$ Purchased Services 30,743 35,300 5,230 30,745 Supplies/Non-Capital Equipment 728 700 300 700 Other Expenditures 14,023 24,800 11,100 27,000 Total Expenditures 93,964$ 113,261$ 50,973$ 120,482$ Legislative 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY - 2.00 4.00 6.00 8.00 $- $50,000 $100,000 $150,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget EXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 55 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 26,810$ 25,800$ 25,800$ 25,800$ Medicare 361 373 374 373 Retirement Contributions 3,456 3,669 3,669 3,669 Training/Registration 10,712 5,932 -20,700 Dues/Fees 5,595 5,500 4,500 5,700 Mileage/Travel 750 9,887 -4,500 Uniforms/Town Apparel 786 1,300 -1,295 Total Personnel 48,470 52,461 34,343 62,037 Purchased Services Lobbyists 30,000 34,500 4,500 30,000 Utility Services 743 800 730 745 Total Purchased Services 30,743 35,300 5,230 30,745 Supplies/Non-Capital Equipment Office Supplies 728 700 300 700 Total Supplies/Non-Capital Equipment 728 700 300 700 Other Expenditures Food and Related Services 8,339 9,600 9,600 10,500 Grants and Donations 5,380 15,200 1,500 15,500 Other Expenditures 304 --1,000 Total Other Expenditures 14,023 24,800 11,100 27,000 Total Expenditures 93,964$ 113,261$ 50,973$ 120,482$ Expenditure Detail Legislative Department - General Fund 56 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 26,810$ 25,800$ 25,800$ 25,800$ Medicare 361 373 374 373 Retirement Contributions 3,456 3,669 3,669 3,669 Training/Registration 10,712 3,932 -18,700 Dues/Fees 5,595 5,500 4,500 5,700 Mileage/Travel 750 9,887 -4,500 Uniforms/Town Apparel 786 1,300 -1,295 Total Personnel 48,470 50,461 34,343 60,037 Purchased Services Lobbyists 30,000 34,500 4,500 30,000 Utility Services 743 800 730 745 Total Purchased Services 30,743 35,300 5,230 30,745 Supplies/Non-Capital Equipment Office Supplies 683 500 250 500 Total Supplies/Non-Capital Equipment 683 500 250 500 Other Expenditures Food and Related Services 8,339 9,600 9,600 10,500 Grants and Donations 5,380 15,200 1,500 15,500 Other Expenditures 304 --1,000 Total Other Expenditures 14,023 24,800 11,100 27,000 Total Expenditures 93,919$ 111,061$ 50,923$ 118,282$ 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Training/Registration -$ 2,000$ -$ 2,000$ Total Personnel -2,000 -2,000 Supplies/Non-Capital Equipment Office Supplies 45 200 50 200 Total Supplies/Non-Capital Equipment 45 200 50 200 Total Expenditures 45$ 2,200$ 50$ 2,200$ Expenditure Detail Trustees Division - General Fund Planning Commission Division - General Fund 57 Administration - Completed the construction of Town Hall at 9950 Park Ave ahead of schedule and under budget - Facility Division - Administration ‐Engage outside parties regarding future of Central Park Facility Division ‐Track and reduce capital repairs ‐Track and reduce unscheduled shutdowns and repairs ‐Provide services that maintain safe and functional facilities Town Manager A.J. Krieger, Town Manager Department Description 2021 Achievements Coordinated all reimbursement requests for Coronavirus Relief Fund (CVRF) Program The Town Manager’s Office oversees daily activities, directs the operations of all town departments, and implements policy decisions made by the Board of Trustees, as well as enforcing Town Ordinances. Included in the Town manager’s department is Administration and Facilities. The Administration division manages Capital Improvement Projects (CIPs) for all Town-owned facilities and handles Risk Management, including maintaining property data for insurance purposes, reporting claims in a timely and accurate manner and coordinating with our insurance company (CIRSA) for all claims as they progress. The Facilities Division provides general maintenance for the day-to-day activities necessary for Town facilities to perform as they are intended, including preventive maintenance and janitorial services. Goals & Objectives Executed service contract for all HVAC & Access control systems 58 Fund(s)Budget FTE General Fund 1,679,033$ 3.00 Total 1,679,033$ 3.00 Division/Program(s)Budget FTE Administration 914,615$ 3.00 Facilities 764,418 - Total 1,679,033$ 3.00 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*4.00 5.00 2.00 3.00 Expenditures: Personnel 321,331$ 297,650$ 275,774$ 381,305$ Purchased Services 447,706 646,120 642,120 1,218,860 Supplies/Non-Capital Equipment 168,157 40,440 111,300 76,888 Other Expenditures 33,414 1,200 151,200 1,980 Total Expenditures 970,608$ 985,410$ 1,180,394$ 1,679,033$ Town Manager 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY - 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 59 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 234,885$ 221,624$ 193,365$ 278,279$ Overtime 347 --- Stipend -300 300 300 Medicare 9,719 3,218 9,931 4,039 Unemployment Insurance 692 665 580 835 Retirement Contributions 38,200 37,295 38,500 44,293 Medical Benefits 34,583 30,737 28,183 40,342 Life/Disability Benefits 1,757 1,991 1,430 2,537 Training/Registration 390 500 500 3,000 Dues/Fees -300 2,400 5,330 Mileage/Travel 673 800 500 2,350 Uniforms/Town Apparel 85 220 85 - Total Personnel 321,331 297,650 275,774 381,305 Purchased Services Professional Services 300 75,000 -75,000 Legal Services 142,899 175,000 230,000 228,600 Consulting Services 95,669 100,000 100,000 144,000 Technical Services 18,460 50,000 66,000 82,800 Communication Services 2,036 --- General Services ---33,260 Insurance Premiums ---325,000 Utility Services 92,981 157,260 157,260 193,500 Property Maintenance 95,361 88,860 88,860 136,700 Total Purchased Services 447,706 646,120 642,120 1,218,860 Supplies/Non-Capital Equipment Office Supplies 869 480 300 450 Technology Equipment 28 --- Operating Supplies 131,801 38,660 110,000 42,570 Leases/Rentals 35,256 --- Non-Capital Equipment 203 1,300 1,000 33,868 Total Supplies/Non-Capital Equipment 168,157 40,440 111,300 76,888 Other Expenditures Food and Related Services 1,578 1,200 1,200 1,980 Claims Expenditures 31,836 -150,000 - Total Other Expenditures 33,414 1,200 151,200 1,980 Total Expenditures 970,608$ 985,410$ 1,180,394$ 1,679,033$ Expenditure Detail Town Manager Department - General Fund 60 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 230,654$ 221,624$ 193,365$ 278,279$ Overtime 347 --- Stipend -300 300 300 Medicare 9,586 3,218 9,931 4,039 Unemployment Insurance 671 665 580 835 Retirement Contributions 37,252 37,295 38,500 44,293 Medical Benefits 32,929 30,737 28,183 40,342 Life/Disability Benefits 1,696 1,991 1,430 2,537 Training/Registration 390 500 500 3,000 Dues/Fees -300 2,400 5,330 Mileage/Travel 673 800 500 2,350 Uniforms/Town Apparel 85 220 85 - Total Personnel 314,283 297,650 275,774 381,305 Purchased Services Professional Services -75,000 -75,000 Legal Services 142,899 175,000 230,000 228,600 Consulting Services 95,669 100,000 100,000 144,000 Technical Services 18,460 50,000 66,000 82,800 Utility Services 143 480 480 480 Total Purchased Services 257,171 400,480 396,480 530,880 Supplies/Non-Capital Equipment Office Supplies 589 480 300 450 Total Supplies/Non-Capital Equipment 589 480 300 450 Other Expenditures Food and Related Services 1,578 1,200 1,200 1,980 Total Other Expenditures 1,578 1,200 1,200 1,980 Total Expenditures 573,621$ 699,810$ 673,754$ 914,615$ Expenditure Detail Administration Division - General Fund 61 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 4,231$ -$ -$ -$ Medicare 133 --- Unemployment Insurance 21 --- Retirement Contributions 948 --- Medical Benefits 1,654 --- Life/Disability Benefits 61 --- Total Personnel 7,048 --- Purchased Services Professional Services 300 --- Communication Services 2,036 --- General Services ---33,260 Insurance Premiums ---325,000 Utility Services 92,838 156,780 156,780 193,020 Property Maintenance 95,361 88,860 88,860 136,700 Total Purchased Services 190,535 245,640 245,640 687,980 Supplies/Non-Capital Equipment Office Supplies 280 --- Technology Equipment 28 --- Operating Supplies 131,801 38,660 110,000 42,570 Leases/Rentals 35,256 --- Non-Capital Equipment 203 1,300 1,000 33,868 Total Supplies/Non-Capital Equipment 167,568 39,960 111,000 76,438 Other Expenditures Claims Expenditures 31,836 -150,000 - Total Other Expenditures 31,836 -150,000 - Total Expenditures 396,987$ 285,600$ 506,640$ 764,418$ Facilities Division - General Fund Expenditure Detail 62 63 - Responded to open records requests and provided legal notices within the timeframes required by the Colorado Revised Statutes - Preserved and improved electronic access to legislative actions and organizational records - Administered licensing programs, provided legislative and administrative services - Implementation of an electronic records database; Laserfiche -Hired a Deputy Town Clerk to enable coverage of the office and continue progress on projects -Digitization of the hard copy records - Comply with legislative, municipal, and statutory requirements - Enhance and promote Town Clerk services, encouraging civic engagement - Improve the accessibility of records and enhance transparency by providing records and information to the public - Provide efficient and timely licensing and review of applications - Improve standardization of records management within departments - Develop and expand services to the Office of the Mayor & Trustees - Overhaul the records management organization and availability Category/Measure 2019 2020 2021 Forecast 2022 Forecast Action agendas posted and available to the public within 24 hours 100.0% 100.0% 100.0% 100.0% Number of Board of Trustees meetings staffed 40 40 33 35 Number of legislative items processed (Ordinances/Resolutions) 112 112 130 150 Public record requests fulfilled within 3 days 99.0%99.0%95.0%99.0% Activity Measures Town Clerk Jessica Koenig, Town Clerk Department Description The Town Clerk serves as the official record custodian of the Town of Firestone and preserves the legislative history of the Town by keeping accurate and accessible records of the Board of Trustees. The Town Clerk's Office administers elections, responds to records requests in compliance with the Colorado Open Records Act, and ensures the timely posting of meeting notices pursuant to the Colorado Open Meetings Act. The Town Clerk's Office provides service to the citizens of Firestone and members of the community by providing notary services. The Town Clerk's Office is responsible for issuing liquor licenses. The Department is also responsible for updates to the Municipal Code, town wide records management, and provides support to the Board of Trustees, Liquor Licensing Authority (LLA), the Firestone Urban Renewal Authority, and various other Boards. 2021 Achievements Goals & Objectives 64 Fund(s)Budget FTE General Fund 260,252$ 2.00 Total 260,252$ 2.00 Division/Program(s)Budget FTE Administration 260,252$ 2.00 Total 260,252$ 2.00 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*1.00 1.00 2.00 2.00 Expenditures: Personnel 109,444$ 89,776$ 88,586$ 180,802$ Purchased Services 63,445 45,400 95,874 78,200 Supplies/Non-Capital Equipment 1,602 1,130 1,660 1,100 Other Expenditures 100 150 100 150 Total Expenditures 174,591$ 136,456$ 186,220$ 260,252$ Town Clerk 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY - 0.50 1.00 1.50 2.00 2.50 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 65 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 84,531$ 66,142$ 67,523$ 134,451$ Overtime -100 -- Stipend 347 300 300 300 Medicare 1,278 963 971 1,954 Unemployment Insurance 257 198 203 403 Retirement Contributions 11,942 9,405 9,602 17,676 Medical Benefits 6,212 4,677 4,940 13,014 Life/Disability Benefits 829 641 657 1,304 Training/Registration 1,150 3,000 60 5,000 Dues/Fees 2,154 3,000 2,500 3,700 Sympathy and Celebrations 689 300 800 1,200 Mileage/Travel 55 1,000 1,000 1,500 Uniforms/Town Apparel -50 30 300 Total Personnel 109,444 89,776 88,586 180,802 Purchased Services Professional Services 48,574 20,000 50,000 35,000 Consulting Services -10,000 30,000 30,000 Technical Services 74 7,800 74 - Communication Services 12,160 5,000 13,000 12,000 General Services 2,637 2,600 2,800 1,200 Total Purchased Services 63,445 45,400 95,874 78,200 Supplies/Non-Capital Equipment Office Supplies 1,571 1,130 1,600 1,000 Fuel 31 -60 100 Total Supplies/Non-Capital Equipment 1,602 1,130 1,660 1,100 Other Expenditures Food and Related Services 100 150 100 150 Total Other Expenditures 100 150 100 150 Total Expenditures 174,591$ 136,456$ 186,220$ 260,252$ Expenditure Detail Town Clerk Department - General Fund 66 67 -Supported all communication efforts related to COVID-19, including resources for residents and business owners. - -Planned and executed special events for the community, this includes: the 4th at Firestone, the Food & Flick Series and the Firestone Art & Music Festival. -Introduced a new special event, Bite Club, hosted at various parks throughout the community. -Supported Public Works Department with the planning and execution of Firestone Clean-Up Day -Supported Police Department with the planning and execution of Meet & Greet and Halloween Safe Night. - - - - - Goals & Objectives Continue to optimize the town's website for users and improve accessibility options to be more inclusive Evaluate and update Town wide special events Awarded two high school seniors from Firestone the Town of Firestone George E. Heath Community Scholarship Marketing and Communications Katie Hansen, Director of Marketing and Communications Department Description The Marketing & Communications Department oversees special events and is responsible for internal, external and digital communications, public relations and marketing initiatives for the Town of Firestone. The Town of Firestone has a responsibility to communicate and engage with residents and the general public. It is important that what the Town of Firestone is communicating is timely, cohesive and done in a proactive manner in an effort to keep the public well-informed. The implementation of streamlined channels and accessible information emphasizes Firestone’s commitment to open and transparent communication and community engagement. Firestone's programs and events focus on building relationships in our community. Special events provide opportunities to build community and business partnerships, by bringing together residents and visitors. In addition to attending and participating in special events, there are many ways to get involved and give back to your community with volunteer opportunities. 2021 Achievements Supported Planning & Development with communication efforts about the Central Park Master Plan and the Historic Firestone Coordinate communication efforts with external publications Coordinate communication calendars with all departments Neighborhood Plan. 68 Fund(s)Budget FTE General Fund 463,173$ 2.75 Total 463,173$ 2.75 Division/Program(s)Budget FTE Administration 169,102$ 1.00 Events and Programming 294,071 1.75 Total 463,173$ 2.75 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*2.75 2.75 2.75 2.75 Expenditures: Personnel 277,319$ 266,528$ 246,296$ 279,238$ Purchased Services 43,153 119,550 114,115 166,110 Supplies/Non-Capital Equipment 57,037 25,450 17,379 17,825 Other Expenditures 57 150 150 - Total Expenditures 377,566$ 411,678$ 377,940$ 463,173$ Marketing and Communications 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY - 0.50 1.00 1.50 2.00 2.50 3.00 $- $100,000 $200,000 $300,000 $400,000 $500,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 69 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 211,157$ 199,318$ 182,548$ 207,632$ Overtime -450 450 450 Medicare 2,881 2,890 2,432 3,011 Unemployment Insurance 621 598 548 623 Retirement Contributions 28,893 28,343 25,958 29,525 Medical Benefits 25,377 20,646 20,885 20,683 Life/Disability Benefits 1,498 1,903 1,345 1,964 Training/Registration 375 2,250 2,250 2,800 Dues/Fees 4,590 6,150 6,150 10,400 Mileage/Travel 1,402 3,630 3,480 1,850 Uniforms/Town Apparel 525 350 250 300 Total Personnel 277,319 266,528 246,296 279,238 Purchased Services Professional Services 7,133 16,750 13,500 11,000 Technical Services ---3,500 Communication Services 6,675 13,855 13,385 12,225 General Services 27,475 86,985 85,400 137,475 Utility Services 1,870 1,960 1,830 1,910 Total Purchased Services 43,153 119,550 114,115 166,110 Supplies/Non-Capital Equipment Office Supplies 902 980 780 650 Technology Equipment --599 - Operating Supplies 53,416 13,450 6,400 9,375 Leases/Rentals -340 200 300 Maintenance Supplies 342 7,800 7,800 5,500 Non-Capital Equipment 2,280 2,510 1,250 1,750 Fuel 97 370 350 250 Total Supplies/Non-Capital Equipment 57,037 25,450 17,379 17,825 Other Expenditures Food and Related Services -150 150 - Other 57 --- Total Other Expenditures 57 150 150 - Total Expenditures 377,566$ 411,678$ 377,940$ 463,173$ Expenditure Detail Marketing and Communications Department - General Fund 70 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 120,927$ 94,595$ 95,865$ 99,328$ Medicare 1,618 1,372 1,189 1,440 Unemployment Insurance 360 284 288 298 Retirement Contributions 16,757 13,451 13,632 14,124 Medical Benefits 19,188 14,410 14,571 14,238 Life/Disability Benefits 971 887 771 914 Training/Registration -1,750 1,750 2,000 Dues/Fees 4,473 6,000 6,000 10,100 Mileage/Travel -3,180 3,180 1,550 Uniforms/Town Apparel -100 100 100 Total Personnel 164,294 136,029 137,346 144,092 Purchased Services Professional Services 800 10,500 10,500 8,000 Technical Services ---3,500 Communication Services 4,734 10,000 10,000 7,000 Utility Services 623 660 610 660 Total Purchased Services 6,157 21,160 21,110 19,160 Supplies/Non-Capital Equipment Office Supplies 549 480 480 350 Technology Equipment --599 - Operating Supplies 251 500 500 500 Marketing and Promotional Materials 186 5,000 5,000 5,000 Fuel -100 100 - Total Supplies/Non-Capital Equipment 986 6,080 6,679 5,850 Other Expenditures Food and Related Services -150 150 - Total Other Expenditures -150 150 - Total Expenditures 171,437$ 163,419$ 165,285$ 169,102$ Expenditure Detail Administration Division - General Fund 71 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 90,230$ 104,723$ 86,683$ 108,304$ Overtime -450 450 450 Medicare 1,263 1,518 1,243 1,571 Unemployment Insurance 261 314 260 325 Retirement Contributions 12,136 14,892 12,326 15,401 Medical Benefits 6,189 6,236 6,314 6,445 Life/Disability Benefits 527 1,016 574 1,050 Training/Registration 375 500 500 800 Dues/Fees 117 150 150 300 Mileage/Travel 1,402 450 300 300 Uniforms/Town Apparel 525 250 150 200 Total Personnel 113,025 130,499 108,950 135,146 Purchased Services Professional Services 6,333 6,250 3,000 3,000 Communication Services 1,941 3,855 3,385 5,225 General Services 27,475 86,985 85,400 137,475 Utility Services 1,247 1,300 1,220 1,250 Total Purchased Services 36,996 98,390 93,005 146,950 Supplies/Non-Capital Equipment Office Supplies 353 500 300 300 Operating Supplies 53,165 12,950 5,900 8,875 Leases/Rentals -340 200 300 Marketing and Promotional Materials 156 2,800 2,800 500 Non-Capital Equipment 2,280 2,510 1,250 1,750 Fuel 97 270 250 250 Total Supplies/Non-Capital Equipment 56,051 19,370 10,700 11,975 Other Expenditures Other 57 --- Total Other Expenditures 57 --- Total Expenditures 206,129$ 248,259$ 212,655$ 294,071$ Events and Programming Division - General Fund Expenditure Detail 72 73 - - - Conducted Annual Market & Benefit Survey - - Restructured Recruitment for Firestone Police Department. Proctor testing and Oral Boards - Educated staff and implemented Leave entitlements under the State of Colorado's Public Health Emergency (PHE) - - Hosted Employee Recognition Luncheon and Annual Holiday Party - Awarded STAR Awards - Hosted Employee COVID Vaccine Clinic -Conducted National Search for Chief of Police - Attract, engage, retain, and reward the Town's most valuable asset - Value and recognize employees who strive to make us a better Firestone - Provide a safe working environment for employees and volunteers through comprehensive safety training and thorough management of worker compensation incidents - and trust - Encourage Communication - solicit input from employees and strive for transparency and inclusiveness - - Implemented AllVoice an Employee anonymous reporting system Digitized all Human Resources Department Files Researched and Implemented a Consolidated Step Plan for Police Department Goals & Objectives Employee Development - Encourage and support professional growth of our employees Commitment - Provide a total compensation and benefits package that is competitive and fair in the Market Promote Honesty, Integrity and Trust - conduct business in a manner that promotes fairness, respect, honesty Recruited five (5) Board approved and ten (10) replacement positions Human Resources Jan Sloat, Director of Human Resources Department Description The Human Resources Department anticipates and meets the changing needs of the Town's workforce. This is done through department partnerships and collaboration; the Human Resource Department recruits, engages and retains a high performing and diverse workforce that fosters a healthy, safe, and productive work environment. 2021 Achievements 74 Fund(s)Budget FTE General Fund 521,577$ 1.40 W ater Fund 178,556 0.50 Stormwater Fund 14,080 0.10 Total 714,213$ 2.00 Division/Program(s)Budget FTE Administration 714,213$ 2.00 Total 714,213$ 2.00 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*2.00 2.00 2.00 2.00 Expenditures: Personnel 280,399$ 321,745$ 311,198$ 333,189$ Purchased Services 420,169 577,115 557,193 353,999 Supplies/Non-Capital Equipment 1,021 3,250 3,120 3,290 Other Expenditures 19 3,440 3,250 23,735 Total Expenditures 701,608$ 905,550$ 874,761$ 714,213$ Human Resources 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY - 0.50 1.00 1.50 2.00 2.50 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 75 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 209,073$ 214,731$ 210,275$ 222,594$ Overtime -1,200 610 1,200 Stipend 347 300 300 300 Medicare 2,961 3,119 2,896 3,233 Unemployment Insurance 614 646 631 669 Retirement Contributions 28,528 30,535 29,936 31,653 Medical Benefits 20,216 20,274 20,667 21,229 Life/Disability Benefits 1,669 2,030 1,671 2,085 Training/Registration 547 13,245 9,077 12,135 Dues/Fees 6,771 6,320 7,456 7,975 Employee Wellness 1,870 5,850 4,242 6,371 Mileage/Travel -145 100 145 Employee Recognition 7,673 23,350 23,337 23,350 Uniforms/Town Apparel 130 --250 Total Personnel 280,399 321,745 311,198 333,189 Purchased Services Professional Services 2,000 35,000 38,000 40,000 Consulting Services 19,467 25,000 5,775 32,500 Technical Services 8,920 8,800 5,000 18,620 Communication Services 2,816 5,500 6,000 8,068 General Services -2,440 2,440 2,560 Employment Screenings 15,424 12,100 11,605 15,351 Insurance Premiums 370,439 487,075 487,075 236,600 Utility Services 1,103 1,200 1,298 300 Total Purchased Services 420,169 577,115 557,193 353,999 Supplies/Non-Capital Equipment Office Supplies 1,010 2,130 2,000 2,300 Operating Supplies 11 --- Leases/Rentals -1,000 1,000 900 Fuel -120 120 90 Total Supplies/Non-Capital Equipment 1,021 3,250 3,120 3,290 Other Expenditures Food and Related Services 19 3,440 3,250 3,735 Other ---20,000 Total Other Expenditures 19 3,440 3,250 23,735 Total Expenditures 701,608$ 905,550$ 874,761$ 714,213$ Expenditure Detail Human Resources Department - All Funds 76 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 209,073$ 150,311$ 151,912$ 155,815$ Overtime -900 500 900 Stipend 347 300 300 300 Medicare 2,961 2,184 2,092 2,264 Unemployment Insurance 614 451 456 468 Retirement Contributions 28,528 21,374 21,626 22,157 Medical Benefits 20,216 14,191 15,505 14,860 Life/Disability Benefits 1,669 1,405 1,253 1,437 Training/Registration 547 9,934 6,808 9,101 Dues/Fees 6,771 4,740 5,592 5,981 Employee Wellness 1,870 4,388 3,182 4,783 Mileage/Travel -109 100 109 Employee Recognition 7,673 17,513 17,500 17,513 Uniforms/Town Apparel 130 --250 Total Personnel 280,399 227,800 226,826 235,938 Purchased Services Professional Services 2,000 26,250 28,500 30,000 Consulting Services 19,467 18,750 1,650 24,375 Technical Services 8,920 6,600 3,750 13,965 Communication Services 2,816 4,125 4,500 6,051 General Services -1,830 1,830 1,920 Employment Screenings 15,424 9,075 9,075 11,513 Insurance Premiums 370,439 365,306 365,306 177,450 Utility Services 1,103 900 1,090 - Total Purchased Services 420,169 432,836 415,701 265,274 Supplies/Non-Capital Equipment Office Supplies 1,010 2,130 2,000 1,500 Operating Supplies 11 --- Leases/Rentals -1,000 1,000 900 Fuel -120 120 90 Total Supplies/Non-Capital Equipment 1,021 3,250 3,120 2,490 Other Expenditures Food and Related Services 19 2,580 2,500 2,875 Other ---15,000 Total Other Expenditures 19 2,580 2,500 17,875 Total Expenditures 701,608$ 666,466$ 648,147$ 521,577$ Expenditure Detail Human Resources Department - General Fund 77 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$ 53,683$ 48,636$ 55,649$ Overtime -300 100 300 Medicare -779 670 807 Unemployment Insurance -162 146 167 Retirement Contributions -7,634 6,925 7,913 Medical Benefits -5,069 4,302 5,307 Life/Disability Benefits -520 349 539 Training/Registration -3,311 2,269 3,034 Dues/Fees -1,580 1,864 1,994 Employee Wellness -1,462 1,060 1,588 Mileage/Travel -36 -36 Employee Recognition -5,837 5,837 5,837 Total Personnel -80,373 72,158 83,171 Purchased Services Professional Services -8,750 9,500 10,000 Consulting Services -6,250 4,125 8,125 Technical Services -2,200 1,250 4,655 Communication Services -1,375 1,500 2,017 General Services -610 610 640 Employment Screenings -3,025 2,530 3,838 Insurance Premiums -121,769 121,769 59,150 Utility Services -300 208 300 Total Purchased Services -144,279 141,492 88,725 Supplies/Non-Capital Equipment Office Supplies ---300 Fuel ---500 Total Supplies/Non-Capital Equipment ---800 Other Expenditures Food and Related Services -860 750 860 Other ---5,000 Total Other Expenditures -860 750 5,860 Total Expenditures -$ 225,512$ 214,400$ 178,556$ Expenditure Detail Human Resources Department - Water Fund 78 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$ 10,737$ 9,727$ 11,130$ Overtime --10 - Medicare -156 134 162 Unemployment Insurance -33 29 34 Retirement Contributions -1,527 1,385 1,583 Medical Benefits -1,014 860 1,062 Life/Disability Benefits -105 69 109 Total Personnel -13,572 12,214 14,080 Total Expenditures -$ 13,572$ 12,214$ 14,080$ Expenditure Detail Human Resources Department - Stormwater Fund 79 - Received the Certificate of Achievement for Excellence in Financial Reporting from the GFOA -Reviewed and updated the Capitalization and Depreciation Policy, Debt Policy, Purchasing Card Policy, Purchasing Policy, Travel Policy and Working Reserve Policy as well as improved processes within those areas -Created and implemented a Charitable Contribution process for the Town -Transitioned the Town to a new Bank, including transferring all Purchasing Cards over as well -Updated the Police Records Fee Schedule -Cross-trained Police Records and Municipal Court Coordinator to run Court in the absence of the Court Administrator -Updated Chapter 2.44 of the Town's Municipal Code relating to Municipal Court - Monitor budget forecast for accuracy - Receive GFOA Distinguished Budget Award - Continue to receive GFOA Certificate of Achievement for Excellence in Financial Reporting for CAFR - Provide quarterly financial report in accordance with policy - Strive for enhancements to policies and procedures that will improve internal controls and employee workloads - Streamline information given in regards to court stipulations, fines and future court date information to defendants - Create and maintain electronic files for all Police cases Finance Jessica Clanton, Director of Finance Department Description The Finance Department is responsible for the administration and recording of all financial activities of the Town, including revenue collection, cash management, accounts payable, accounts receivable, capital assets, payroll, utility billing, as well as, general accounting and reporting. The Finance Department also includes the Municipal Court Division. Finance oversees the development and maintenance of internal controls, the procurement function of the Town and is responsible for the production of the Annual Operating and Capital Improvement Budget, and Comprehensive Annual Financial Report. 2021 Achievements Goals & Objectives 80 Fund(s)Budget FTE General Fund 1,925,180$ 6.14 W ater Fund 274,024 2.45 Stormwater Fund 46,376 0.41 Total 2,245,580$ 9.00 Division/Program(s)Budget FTE Administration 1,745,120$ 3.90 Municipal Court 287,794$ 3.00 W ater Utility 184,501 1.80 Stormwater Utility 28,165 0.30 Total 2,245,580$ 9.00 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*6.75 9.75 9.00 9.00 Expenditures: Personnel 687,169$ 687,941$ 650,641$ 769,100$ Purchased Services 1,148,629 878,860 1,352,490 1,473,780 Supplies/Non-Capital Equipment 9,218 2,255 2,345 2,250 Other Expenditures 90 200 440 450 Total Expenditures 1,845,106$ 1,569,256$ 2,005,916$ 2,245,580$ Finance 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY - 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 81 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 533,792$ 524,637$ 496,002$ 580,410$ Overtime 349 450 645 920 Stipend 870 600 800 900 Medicare 7,364 7,617 6,771 8,427 Unemployment Insurance 1,552 1,572 1,476 1,742 Retirement Contributions 72,162 74,603 71,344 82,533 Medical Benefits 62,912 65,046 62,040 77,866 Life/Disability Benefits 4,723 5,091 4,698 5,638 Training/Registration 1,679 4,430 3,950 6,704 Dues/Fees 1,595 1,835 1,875 1,475 Mileage/Travel 171 1,800 800 2,335 Uniforms/Town Apparel -260 240 150 Total Personnel 687,169 687,941 650,641 769,100 Purchased Services Professional Services 23,000 21,060 20,860 27,014 Legal Services 26,600 30,000 26,400 26,400 Communication Services 25,568 33,500 32,170 34,671 General Services 1,073,000 794,300 1,273,060 1,385,695 Utility Services 461 --- Total Purchased Services 1,148,629 878,860 1,352,490 1,473,780 Supplies/Non-Capital Equipment Office Supplies 2,989 2,255 2,345 2,200 Technology Equipment 5,333 --50 Operating Supplies 247 --- Non-Capital Equipment 649 --- Total Supplies/Non-Capital Equipment 9,218 2,255 2,345 2,250 Other Expenditures Food and Related Services 90 200 440 450 Total Other Expenditures 90 200 440 450 Total Expenditures 1,845,106$ 1,569,256$ 2,005,916$ 2,245,580$ Expenditure Detail Finance Department - All Funds 82 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 414,718$ 306,496$ 335,287$ 394,809$ Overtime 187 200 500 764 Stipend 870 600 731 900 Medicare 5,650 4,454 4,570 5,737 Unemployment Insurance 1,202 918 994 1,185 Retirement Contributions 55,896 43,583 48,477 56,141 Medical Benefits 48,428 36,815 43,104 56,933 Life/Disability Benefits 3,699 2,971 3,304 3,827 Training/Registration 1,679 3,177 3,100 5,845 Dues/Fees 1,595 1,376 1,416 1,185 Mileage/Travel 171 1,350 700 2,174 Uniforms/Town Apparel - 260 240 150 Total Personnel 534,095 402,200 442,423 529,650 Purchased Services Professional Services 23,000 16,170 15,970 16,908 Legal Services 26,600 30,000 26,400 26,400 Communication Services 2,018 5,500 4,170 7,371 General Services 1,028,137 755,500 1,235,260 1,342,451 Utility Services 461 --- Total Purchased Services 1,080,216 807,170 1,281,800 1,393,130 Supplies/Non-Capital Equipment Office Supplies 2,622 1,895 2,195 2,000 Technology Equipment 5,333 --- Operating Supplies 127 --- Non-Capital Equipment 649 --- Total Supplies/Non-Capital Equipment 8,731 1,895 2,195 2,000 Other Expenditures Food and Related Services 90 200 340 400 Total Other Expenditures 90 200 340 400 Total Expenditures 1,623,132$ 1,211,465$ 1,726,758$ 1,925,180$ Expenditure Detail Finance Department - General Fund 83 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 335,053$ 235,079$ 203,881$ 206,613$ Overtime 187 200 500 152 Stipend 870 600 531 600 Medicare 4,594 3,418 2,745 3,004 Unemployment Insurance 980 704 600 620 Retirement Contributions 45,587 33,428 28,424 29,380 Medical Benefits 41,885 30,233 28,766 30,147 Life/Disability Benefits 2,974 2,279 2,017 2,003 Training/Registration 1,453 2,677 2,600 2,645 Dues/Fees 1,595 1,376 1,376 1,045 Mileage/Travel 130 1,200 100 1,884 Uniforms/Town Apparel -160 160 - Total Personnel 435,308 311,354 271,700 278,093 Purchased Services Professional Services 21,000 14,670 14,670 15,158 Communication Services 2,018 5,500 4,050 6,744 General Services 1,022,206 750,000 1,229,760 1,335,991 Utility Services 461 --- Total Purchased Services 1,045,685 770,170 1,248,480 1,357,893 Supplies/Non-Capital Equipment Office Supplies 2,303 1,395 1,395 1,200 Technology Equipment 133 --- Operating Supplies 50 --- Total Supplies/Non-Capital Equipment 2,486 1,395 1,395 1,200 Other Expenditures Food and Related Services 90 200 200 200 Total Other Expenditures 90 200 200 200 Total Expenditures 1,483,569$ 1,083,119$ 1,521,775$ 1,637,386$ Expenditure Detail Administration Division - General Fund 84 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 79,665$ 71,417$ 131,406$ 188,196$ Overtime ---612 Stipend --200 300 Medicare 1,056 1,036 1,825 2,733 Unemployment Insurance 222 214 394 565 Retirement Contributions 10,309 10,155 20,053 26,761 Medical Benefits 6,543 6,582 14,338 26,786 Life/Disability Benefits 725 692 1,287 1,824 Training/Registration 226 500 500 3,200 Dues/Fees --40 140 Mileage/Travel 41 150 600 290 Uniforms/Town Apparel -100 80 150 Total Personnel 98,787 90,846 170,723 251,557 Purchased Services Professional Services 2,000 1,500 1,300 1,750 Legal Services 26,600 30,000 26,400 26,400 Communication Services --120 627 General Services 5,931 5,500 5,500 6,460 Total Purchased Services 34,531 37,000 33,320 35,237 Supplies/Non-Capital Equipment Office Supplies 319 500 800 800 Technology Equipment 5,200 --- Operating Supplies 77 --- Non-Capital Equipment 649 --- Total Supplies/Non-Capital Equipment 6,245 500 800 800 Other Expenditures Food and Related Services --140 200 Total Other Expenditures --140 200 Total Expenditures 139,563$ 128,346$ 204,983$ 287,794$ Municipal Court Division - General Fund Expenditure Detail 85 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 110,575$ 195,523$ 148,623$ 159,155$ Overtime 157 200 115 133 Stipend --60 - Medicare 1,589 2,836 2,040 2,307 Unemployment Insurance 324 586 446 478 Retirement Contributions 15,079 27,803 21,147 22,632 Medical Benefits 13,345 25,201 16,982 17,636 Life/Disability Benefits 961 1,897 1,293 1,548 Training/Registration -1,253 850 757 Dues/Fees -459 459 290 Mileage/Travel -450 100 141 Total Personnel 142,030 256,208 192,115 205,077 Purchased Services Professional Services -4,890 4,890 5,053 Communication Services 21,195 25,200 25,200 24,570 General Services 42,479 35,000 34,000 39,044 Total Purchased Services 63,674 65,090 64,090 68,667 Supplies/Non-Capital Equipment Office Supplies 334 310 100 180 Technology Equipment ---50 Operating Supplies 120 --- Total Supplies/Non-Capital Equipment 454 310 100 230 Other Expenditures Food and Related Services --50 50 Total Other Expenditures --50 50 Total Expenditures 206,158$ 321,608$ 256,355$ 274,024$ Expenditure Detail Finance Department - Water Fund 86 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$ 80,747$ 55,680$ 63,876$ Overtime --15 - Stipend --60 - Medicare -1,172 732 926 Unemployment Insurance -242 167 192 Retirement Contributions -11,482 7,921 9,083 Medical Benefits -10,964 7,311 9,053 Life/Disability Benefits -785 423 622 Training/Registration -893 850 347 Dues/Fees -459 459 290 Mileage/Travel -400 50 37 Total Personnel -107,144 73,668 84,426 Purchased Services Professional Services -4,890 4,890 5,053 General Services ---44 Total Purchased Services -4,890 4,890 5,097 Total Expenditures -$ 112,034$ 78,558$ 89,523$ Expenditure Detail Administration Division - Water Fund 87 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 110,575$ 114,776$ 92,943$ 95,279$ Overtime 157 200 100 133 Medicare 1,589 1,664 1,308 1,381 Unemployment Insurance 324 344 279 286 Retirement Contributions 15,079 16,321 13,226 13,549 Medical Benefits 13,345 14,237 9,671 8,583 Life/Disability Benefits 961 1,112 870 926 Training/Registration -360 -410 Mileage/Travel -50 50 104 Total Personnel 142,030 149,064 118,447 120,651 Purchased Services Communication Services 21,195 25,200 25,200 24,570 General Services 42,479 35,000 34,000 39,000 Total Purchased Services 63,674 60,200 59,200 63,570 Supplies/Non-Capital Equipment Office Supplies 334 310 100 180 Technology Equipment ---50 Operating Supplies 120 --- Total Supplies/Non-Capital Equipment 454 310 100 230 Other Expenditures Food and Related Services --50 50 Total Other Expenditures --50 50 Total Expenditures 206,158$ 209,574$ 177,797$ 184,501$ Expenditure Detail Utility Division - Water Fund 88 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 8,499$ 22,618$ 12,092$ 26,446$ Overtime 5 50 30 23 Stipend --9 - Medicare 125 327 161 383 Unemployment Insurance 26 68 36 79 Retirement Contributions 1,187 3,217 1,720 3,760 Medical Benefits 1,139 3,030 1,954 3,297 Life/Disability Benefits 63 223 101 263 Training/Registration ---102 Mileage/Travel ---20 Total Personnel 11,044 29,533 16,103 34,373 Purchased Services Professional Services ---5,053 Communication Services 2,355 2,800 2,800 2,730 General Services 2,384 3,800 3,800 4,200 Total Purchased Services 4,739 6,600 6,600 11,983 Supplies/Non-Capital Equipment Office Supplies 33 50 50 20 Total Supplies/Non-Capital Equipment 33 50 50 20 Other Expenditures Food and Related Services --50 - Total Other Expenditures --50 - Total Expenditures 15,816$ 36,183$ 22,803$ 46,376$ Expenditure Detail Finance Department - Stormwater Fund 89 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$ 13,506$ 8,703$ 9,981$ Overtime --5 - Stipend --9 - Medicare -195 115 145 Unemployment Insurance -41 26 30 Retirement Contributions -1,921 1,238 1,419 Medical Benefits -1,794 1,130 1,397 Life/Disability Benefits -133 68 101 Training/Registration ---77 Mileage/Travel ---8 Total Personnel -17,590 11,294 13,158 Purchased Services Professional Services ---5,053 Total Purchased Services ---5,053 Total Expenditures -$ 17,590$ 11,294$ 18,211$ Expenditure Detail Administration Division - Stormwater Fund 90 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 8,499$ 9,112$ 3,389$ 16,465$ Overtime 5 50 25 23 Medicare 125 132 46 238 Unemployment Insurance 26 27 10 49 Retirement Contributions 1,187 1,296 482 2,341 Medical Benefits 1,139 1,236 824 1,900 Life/Disability Benefits 63 90 33 162 Training/Registration ---25 Mileage/Travel ---12 Total Personnel 11,044 11,943 4,809 21,215 Purchased Services Communication Services 2,355 2,800 2,800 2,730 General Services 2,384 3,800 3,800 4,200 Total Purchased Services 4,739 6,600 6,600 6,930 Supplies/Non-Capital Equipment Office Supplies 33 50 50 20 Total Supplies/Non-Capital Equipment 33 50 50 20 Other Expenditures Food and Related Services --50 - Total Other Expenditures --50 - Total Expenditures 15,816$ 18,593$ 11,509$ 28,165$ Utility Division - Stormwater Fund Expenditure Detail 91 - - Continue to manage the current systems and evaluate additional needs to support Town services - Upgrade software and network infrastructure to keep technology efficient, effective, and secure - Evaluate and conducted a migration to Microsoft 365 - Evaluate and monitor the need to move IT services in house. Starting with IT consultant on site 2 days a week Information Technology Department Description The Information Technology Department (IT) strives to provide reliable, secure, and cost effective technology infrastructure, applications and services including purchasing computer hardware and software, telecommunications and network management, end-user support and training, and information/data security. 2021 Achievements Managed the move of all IT services to the new Town Hall with limited service interruption Goals & Objectives 92 Fund(s)Budget FTE General Fund 1,041,046$ - Total 1,041,046$ - Division/Program(s)Budget FTE Administration 1,041,046$ - Total 1,041,046$ - 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*- - - - Expenditures: Purchased Services 531,564$ 1,021,148$ 620,566$ 919,706$ Supplies/Non-Capital Equipment 12,847 89,760 73,640 81,340 Capital Outlay -35,000 35,000 40,000 Total Expenditures 544,411$ 1,145,908$ 729,206$ 1,041,046$ Information Technology 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY - 0.20 0.40 0.60 0.80 1.00 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 93 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Purchased Services Professional Services 350,914$ 570,600$ 350,914$ 474,500$ Technical Services 139,152 313,048 139,152 403,206 Communication Services 41,240 137,500 129,500 42,000 Utility Services 258 -1,000 - Total Purchased Services 531,564 1,021,148 620,566 919,706 Supplies/Non-Capital Equipment Technology Equipment 12,847 22,300 12,800 73,600 Leases/Rentals -9,360 2,740 2,740 Non-Capital Equipment -58,100 58,100 5,000 Total Supplies/Non-Capital Equipment 12,847 89,760 73,640 81,340 Capital Outlay Capital Equipment -35,000 35,000 40,000 Total Capital Outlay -35,000 35,000 40,000 Total Expenditures 544,411$ 1,145,908$ 729,206$ 1,041,046$ Expenditure Detail Information Technology Department - General Fund 94 95 - The Town's consultant, MIG, engaged residents, business owners, stakeholders, elected officials and staff in drafting the Historic Firestone Neighborhood Plan anticipated for adoption in Q1 2022 - The Town's consultant, Design Workshop, guided the Town through the highly collaborative Central Park Master Plan - Permitted several Town-related projects including new Town Hall, Public Works Facility Addition, and Water Treatment Plant -Created a new Building Division: Inspections and Plan Reviews and hired the Town's first Chief Building Official -Expanded upon the Lot Inventory database which assists several departments with projections, budgeting, and tracking of residential growth. It now also details total permits and highlights the status of commercial projects. -On track to issue more than 300 new residential permits for single family detached and paired homes -Entitled and/or permitted several commercial businesses including Holiday Inn Express, King Soopers Expanson, Quiktrip, Heartland Dental, Circle K, Christian Brothers, Carbon Valley Lutheran, Busy Bee, Jersey Mikes, and Basking Robbins -Provide the highest levels of customer service for residents, business owners, developers, and contractors -Be at the forefront of development trends and processes by Implementing continuing education, training, and certification -Work cooperatively with the Economic Development Department to promote the continuum of attraction, entitlement, development and retention of businesses within Firestone Category/Measure 2019 2020 2021 Forecast 2022 Forecast # of Permits Issued 1,457 1,263 1,500 1,400 Total Fees Collected 7,320,848$ 6,062,632$ 7,500,000$ 7,000,000$ Permit Valuations 112,510,111$ 101,117,540$ 130,000,000$ 110,000,000$ Activity Measures Planning & Development Todd Bjerkaas, Director of Planning & Development Department Description The Planning and Development Department is responsible for processing all development-related applications including annexations, zoning, subdivisions, site plans, building permits, and licenses pursuant to the Firestone Development Code, International Building Code, and the Firestone Municipal Code. The department collaborates with other Town departments and outside agencies to ensure the highest levels of development in design, entitlement, and implementation. 2021 Achievements Goals & Objectives 96 Fund(s)Budget FTE General Fund 1,470,282$ 10.00 Total 1,470,282$ 10.00 Division/Program(s)Budget FTE Planning 928,446$ 5.00 Building 541,836 5.00 Total 1,470,282$ 10.00 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*7.00 7.00 7.00 10.00 Expenditures: Personnel 745,940$ 445,885$ 448,403$ 566,072$ Purchased Services 866,586 870,540 1,095,560 868,835 Supplies/Non-Capital Equipment 2,099 15,225 7,100 31,425 Other Expenditures 19 3,950 700 3,950 Total Expenditures 1,614,644$ 1,335,600$ 1,551,763$ 1,470,282$ Planning and Development 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY 1.00 3.00 5.00 7.00 9.00 11.00 $1,350,000 $1,400,000 $1,450,000 $1,500,000 $1,550,000 $1,600,000 $1,650,000 2020 Audited Amounts 2021 Year-End Forecast FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 97 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 579,283$ 330,408$ 339,731$ 409,771$ Overtime 829 2,000 1,000 3,000 Stipend 348 300 300 300 Medicare 8,126 4,796 4,693 5,946 Unemployment Insurance 1,697 992 1,021 1,229 Retirement Contributions 78,915 46,984 48,356 56,621 Medical Benefits 67,309 38,604 43,863 52,431 Life/Disability Benefits 5,396 3,201 3,239 3,974 Training/Registration 1,775 6,600 2,500 11,400 Dues/Fees 1,121 3,900 2,000 8,000 Mileage/Travel 907 6,800 1,500 8,800 Uniforms/Town Apparel 234 1,300 200 4,600 Total Personnel 745,940 445,885 448,403 566,072 Purchased Services Professional Services 9,783 130,000 -180,000 Legal Services 33,004 22,500 15,500 22,500 Consulting Services 2,880 --- Technical Services 231 125,000 38,520 336,480 Developer Chargebacks 210,044 76,000 116,700 55,000 Building Review and Inspection 591,721 500,000 900,000 250,000 Communication Services 467 2,000 2,000 2,000 General Services 15,658 12,000 20,000 20,000 Utility Services 2,798 3,040 2,840 2,855 Total Purchased Services 866,586 870,540 1,095,560 868,835 Supplies/Non-Capital Equipment Office Supplies 1,828 7,125 2,500 9,125 Technology Equipment -1,500 1,500 1,500 Operating Supplies ---5,000 Non-Capital Equipment 194 6,000 2,500 9,000 Fuel 77 600 600 6,800 Total Supplies/Non-Capital Equipment 2,099 15,225 7,100 31,425 Other Expenditures Food and Related Services 19 3,950 700 3,950 Total Other Expenditures 19 3,950 700 3,950 Total Expenditures 1,614,644$ 1,335,600$ 1,551,763$ 1,470,282$ Planning and Development Department - General Fund Expenditure Detail 98 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 424,854$ 236,194$ 243,090$ 238,966$ Stipend 348 300 300 300 Medicare 5,954 3,430 3,325 3,470 Unemployment Insurance 1,243 709 730 717 Retirement Contributions 57,815 33,587 34,568 33,981 Medical Benefits 60,550 33,918 38,734 32,465 Life/Disability Benefits 3,892 2,288 2,253 2,317 Training/Registration 1,775 4,000 1,500 4,000 Dues/Fees 533 3,000 1,500 3,000 Mileage/Travel 397 5,300 1,000 5,300 Uniforms/Town Apparel 234 600 -600 Total Personnel 557,595 323,326 327,000 325,116 Purchased Services Professional Services 9,783 130,000 -180,000 Legal Services 33,004 20,000 15,000 20,000 Consulting Services 2,880 --- Technical Services 231 125,000 38,520 336,480 Developer Chargebacks 210,044 76,000 116,700 55,000 Communication Services 467 1,000 1,000 1,000 Utility Services 1,148 1,300 1,220 625 Total Purchased Services 257,557 353,300 172,440 593,105 Supplies/Non-Capital Equipment Office Supplies 1,326 3,325 1,500 3,325 Non-Capital Equipment 194 3,500 1,500 3,500 Fuel 77 200 200 200 Total Supplies/Non-Capital Equipment 1,597 7,025 3,200 7,025 Other Expenditures Food and Related Services 19 3,200 500 3,200 Total Other Expenditures 19 3,200 500 3,200 Total Expenditures 816,768$ 686,851$ 503,140$ 928,446$ Expenditure Detail Planning Division - General Fund 99 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 154,429$ 94,214$ 96,641$ 170,805$ Overtime 829 2,000 1,000 3,000 Medicare 2,172 1,366 1,368 2,476 Unemployment Insurance 454 283 291 512 Retirement Contributions 21,100 13,397 13,788 22,640 Medical Benefits 6,759 4,686 5,129 19,966 Life/Disability Benefits 1,504 913 986 1,657 Training/Registration -2,600 1,000 7,400 Dues/Fees 588 900 500 5,000 Mileage/Travel 510 1,500 500 3,500 Uniforms/Town Apparel -700 200 4,000 Total Personnel 188,345 122,559 121,403 240,956 Purchased Services Legal Services -2,500 500 2,500 Building Review and Inspection 591,721 500,000 900,000 250,000 Communication Services -1,000 1,000 1,000 General Services 15,658 12,000 20,000 20,000 Utility Services 1,650 1,740 1,620 2,230 Total Purchased Services 609,029 517,240 923,120 275,730 Supplies/Non-Capital Equipment Office Supplies 502 3,800 1,000 5,800 Technology Equipment -1,500 1,500 1,500 Operating Supplies ---5,000 Non-Capital Equipment -2,500 1,000 5,500 Fuel -400 400 6,600 Total Supplies/Non-Capital Equipment 502 8,200 3,900 24,400 Other Expenditures Food and Related Services -750 200 750 Total Other Expenditures -750 200 750 Total Expenditures 797,876$ 648,749$ 1,048,623$ 541,836$ Expenditure Detail Building Division - General Fund 100 101 - Implementation of new internal affairs process - Implemetaion of new evidence procedures, staff, and software. -Purchase of Axon body worn cameras, tazers, and video management software. -Training of 4 new field evidence techs. - -Recruit and hire a new video management tech. - - Promote a new Patrol Sergeant - Category/Measure 2019 2020 2021 Forecast 2022 Forecast Calls for Service 10,975 11,805 12,522 13,240 Incident Reports Processed 1,269 1,213 1,380 1,500 # of Arrests 513 389 417 466 # of Traffic Accidents Reported 327 185 240 345 Municipal Summons Issued 1,520 773 823 1,000 Activity Measures Police Bryce Borders, Interim Police Chief Department Description The Firestone Police Department is a full service municipal law enforcement agency consisting of five primary divisions: Administration, Patrol, Investigations, Municipal Court and Community Services Officers. The different areas that make up our department are, patrol services, traffic enforcement unit, K9, detectives and investigations, as well as a narcotics suppression unit, SRO (school resources officer), code enforcement, animal control, and our civilian staff. Our team is trained and specialized in different areas to create a well-rounded unit, encompassing all the needs and levels of service for our community. We pride ourselves in everyone’s commitment to training, learning, and operating with integrity. 2021 Achievements Goals & Objectives Continue to recurit and hire quality appicants for open pollice officer positions. Promote / hire a new Patrol Commander Implement the newly proposed organizational chart. 102 Fund(s)Budget FTE General Fund 5,074,034$ 35.00 Total 5,074,034$ 35.00 Division/Program(s)Budget FTE Administration 1,272,842$ 7.50 Patrol 3,449,699 25.50 Investigations 351,493 2.00 Total 5,074,034$ 35.00 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*33.00 34.00 33.00 35.00 Expenditures: Personnel 3,751,450$ 3,960,335$ 3,632,951$ 4,562,206$ Purchased Services 186,148 224,197 210,806 273,677 Supplies/Non-Capital Equipment 154,263 169,302 185,842 190,037 Capital Outlay - -127,868 45,014 Other Expenditures 2,524 2,500 5,000 3,100 Total Expenditures 4,094,385$ 4,356,334$ 4,162,467$ 5,074,034$ Police Department 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY 32.00 33.00 34.00 35.00 36.00 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 103 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 2,793,362$ 2,888,436$ 2,615,481$ 3,366,014$ Overtime 81,647 78,454 88,454 100,200 Medicare 40,275 41,881 36,959 48,801 Unemployment Insurance 8,401 8,665 8,092 10,101 Retirement Contributions 293,903 337,346 302,987 405,354 Medical Benefits 423,639 444,897 421,611 499,581 Life/Disability Benefits 24,722 27,056 23,738 30,855 Training/Registration 59,144 91,000 91,000 70,000 Dues/Fees 1,940 17,350 17,350 5,550 Mileage/Travel 799 250 2,279 750 Uniforms/Town Apparel 23,618 25,000 25,000 25,000 Total Personnel 3,751,450 3,960,335 3,632,951 4,562,206 Purchased Services Professional Services 184 -6,150 5,000 Legal Services 5,061 5,100 5,100 - Technical Services 5,711 3,935 9,482 72,600 Communication Services 979 500 600 600 General Services 139,006 178,362 154,462 158,127 Utility Services 35,207 36,300 35,012 37,350 Total Purchased Services 186,148 224,197 210,806 273,677 Supplies/Non-Capital Equipment Office Supplies 9,197 7,000 7,000 7,000 Technology Equipment 25,571 -200 - Operating Supplies 45,642 59,365 75,365 75,600 Leases/Rentals - 3,000 3,000 3,000 Non-Capital Equipment 26,091 41,250 41,590 44,250 Fuel 47,762 58,687 58,687 60,187 Total Supplies/Non-Capital Equipment 154,263 169,302 185,842 190,037 Capital Outlay Capital Equipment - -127,868 45,014 Total Capital Outlay --127,868 45,014 Other Expenditures Food and Related Services 1,524 2,500 5,000 3,100 Other 1,000 --- Total Other Expenditures 2,524 2,500 5,000 3,100 Total Expenditures 4,094,385$ 4,356,334$ 4,162,467$ 5,074,034$ Expenditure Detail Police Department - General Fund 104 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 466,308$ 476,129$ 357,837$ 827,177$ Overtime 40 200 200 200 Medicare 6,377 6,903 4,970 11,994 Unemployment Insurance 1,366 1,428 1,074 2,481 Retirement Contributions 54,973 59,931 47,409 100,693 Medical Benefits 41,845 40,901 40,686 99,959 Life/Disability Benefits 3,787 4,192 2,851 7,161 Training/Registration 5,103 1,000 1,000 1,000 Dues/Fees 1,780 17,000 17,000 5,200 Mileage/Travel 468 250 250 250 Uniforms/Town Apparel 1,440 2,000 2,000 2,000 Total Personnel 583,487 609,934 475,277 1,058,115 Purchased Services Legal Services 5,061 5,100 5,100 - Technical Services 2,355 --14,000 Communication Services 979 500 600 600 General Services 134,364 174,362 150,462 154,127 Utility Services 1,801 1,900 2,382 2,400 Total Purchased Services 144,560 181,862 158,544 171,127 Supplies/Non-Capital Equipment Office Supplies 9,179 7,000 7,000 7,000 Technology Equipment 22,971 --- Operating Supplies 4,116 16,500 32,500 26,100 Non-Capital Equipment 1,289 -340 5,000 Fuel 1,030 1,500 1,500 3,000 Total Supplies/Non-Capital Equipment 38,585 25,000 41,340 41,100 Other Expenditures Food and Related Services 1,141 2,500 2,500 2,500 Other 1,000 --- Total Other Expenditures 2,141 2,500 2,500 2,500 Total Expenditures 768,773$ 819,296$ 677,661$ 1,272,842$ Expenditure Detail Administration Division - General Fund 105 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 2,139,212$ 2,225,086$ 2,111,384$ 2,334,373$ Overtime 78,122 75,254 85,254 97,000 Medicare 31,168 32,263 29,907 33,843 Unemployment Insurance 6,474 6,676 6,573 7,007 Retirement Contributions 219,215 255,885 238,825 280,125 Medical Benefits 356,013 377,391 360,822 372,020 Life/Disability Benefits 19,290 21,104 19,423 21,830 Training/Registration 51,457 81,000 81,000 60,000 Dues/Fees 160 350 350 350 Mileage/Travel 331 -2,000 500 Uniforms/Town Apparel 21,896 22,500 22,500 22,500 Total Personnel 2,923,338 3,097,509 2,958,038 3,229,548 Purchased Services Professional Services 184 --- Technical Services - -5,547 13,600 General Services 4,621 4,000 4,000 4,000 Utility Services 32,538 33,500 31,200 33,500 Total Purchased Services 37,343 37,500 40,747 51,100 Supplies/Non-Capital Equipment Technology Equipment 2,600 -200 - Operating Supplies 33,940 36,000 36,000 44,500 Leases/Rentals - 3,000 3,000 3,000 Non-Capital Equipment 24,498 21,250 21,250 21,250 Fuel 44,351 54,687 54,687 54,687 Total Supplies/Non-Capital Equipment 105,389 114,937 115,137 123,437 Capital Outlay Capital Equipment - -127,868 45,014 Total Capital Outlay --127,868 45,014 Other Expenditures Food and Related Services 383 -2,500 600 Total Other Expenditures 383 -2,500 600 Total Expenditures 3,066,453$ 3,249,946$ 3,244,290$ 3,449,699$ Patrol Division - General Fund Expenditure Detail 106 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 187,842$ 187,221$ 146,260$ 204,464$ Overtime 3,485 3,000 3,000 3,000 Medicare 2,730 2,715 2,082 2,964 Unemployment Insurance 561 561 445 613 Retirement Contributions 19,715 21,530 16,753 24,536 Medical Benefits 25,781 26,605 20,103 27,602 Life/Disability Benefits 1,645 1,760 1,464 1,864 Training/Registration 2,584 9,000 9,000 9,000 Mileage/Travel - -29 - Uniforms/Town Apparel 282 500 500 500 Total Personnel 244,625 252,892 199,636 274,543 Purchased Services Professional Services - -6,150 5,000 Technical Services 3,356 3,935 3,935 45,000 General Services 21 --- Utility Services 868 900 1,430 1,450 Total Purchased Services 4,245 4,835 11,515 51,450 Supplies/Non-Capital Equipment Office Supplies 18 --- Operating Supplies 7,586 6,865 6,865 5,000 Non-Capital Equipment 304 20,000 20,000 18,000 Fuel 2,381 2,500 2,500 2,500 Total Supplies/Non-Capital Equipment 10,289 29,365 29,365 25,500 Total Expenditures 259,159$ 287,092$ 240,516$ 351,493$ Investigations Division - General Fund Expenditure Detail 107 Category/Measure 2020 2021 Forecast 2022 Forecast 63.58 65.39 66.80 14.48 17.80 21.40 92.55 99.23 112.50 400.25 400.30 400.60 25.83 25.83 26.30 • Completed crack fill in Historic Firestone, St. Vrain Ranch, Ridgecrest and Oak Meadow subdivisions • Continued stabilization of gravel roads to reduce maintenance frequency • Regrading and adding material to all alleyways in Historic Firestone • Continued maintenance program for cleaning inlet and outlets storm drainage culverts • Cleanout of large drainage way on the northside of Firestone Blvd • Continued meter replacement program • Continued water valve exercising program • Replacement of playground equipment at Settlers Park • Continuation of soil and turf nutrients program • Installation of pickleball courts in Settlers Park • Continued installation of remaining master valves at all Town irrigated properties • Continue upgrading of the irrigation central control system • Safety and equipment training for staff • Continued implementation of the 2020-2050 Water Action Plan • Continued construction of the St. Vrain WTP, FAST alluvial well field, Firestone Reservoir # 1 infrastructures, St. Vrain WTP transmission pipeline installation and St. Vrain WTP Deep Injection Well. • Continued development of the Town's Water Portfolio Public Works Julie Pasillas, Director of Public Works Department Description The Public Works Department oversees the management of the Town's streets, storm drains and other facilities owned by the town, as well as maintenance of parks, right-of-ways and open spaces. The Public Works Department is responsible for the capital improvements, maintenance and repair of the Town's transportation and utility infrastructure, public buildings and town-owned fleet and machinery. The Public Works Department operates within the General Fund, Water Fund and Stormwater Fund, as well as handling projects within the Capital Projects and Conservation Trust Funds. The Public Works Department is organized into multiple divisions which provide the means to allocate costs to appropriate service areas. Divisions within Public Works include Parks, Irrigation, Fleet, Streets, Water Resources, Water Operations, and Stormwater Operations. 2021 Achievements Parks (# of park acres maintained) Trails (# of miles of trails maintained) Goals & Objectives • Continued stabilization of gravel roads to reduce maintenance frequency • Decrease the use of cold mix in patching operations and increase the use of hot mix as a primary repair method • Continue crack fill program • 2” mill and overlay on Firestone Blvd from Cimarron St to Oak Meadows Blvd • 2” mill and overlay on Colorado Blvd from Oak Meadows Blvd to Cimarron St • 2" mill and overlay of some sections of roads that were identified as "Marginal" In the Pavement Condition Survey • Cleanout of large drainage ways • Identification and replacement of damaged culverts • Continue with hydrant flushing, water valve exercising, and meter replacement programs • Continue native seed conversion at additional locations • Extension of walking trail along with design and construction of bicycle playground in Mtn. Shadows Park • Firestone Trail Improvements • Continue the installation of the master valves and upgrade the to irrigation central control system • Continued safety training and skill training for all staff • Continue GIS efforts within all divisions of Public Works Activity Measures Water Distribution System (# of Miles) Storm Drainage System (# of Miles) Roadway Network (# of Miles) 108 Fund(s)Budget FTE General Fund 4,918,364$ 28.35 Capital Projects Fund 3,113,171 - Conservation Trust Fund 125,000 - Water Fund 17,988,273 8.07 Stormwater Fund 625,215 4.00 Total 26,770,023$ 40.42 Division/Program(s)Budget FTE Administration 459,103$ 2.60 Park Operations 1,470,352 12.00 Irrigation 806,161 3.75 Fleet 581,898 2.00 Streets 1,600,850 8.00 Water Resources 2,228,605 1.07 Water Operations 15,759,668 7.00 Stormwater Operations 625,215 4.00 Capital Improvement Projects 3,238,171 - Total 26,770,023$ 40.42 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*27.60 30.50 30.50 40.42 Expenditures: Personnel 2,470,628$ 2,515,946$ 2,192,804$ 3,273,858$ Purchased Services 3,992,894 4,813,125 4,612,856 4,864,350 Supplies/Non-Capital Equipment 1,780,466 2,154,812 1,902,584 1,945,479 Capital Outlay 9,475,723 47,777,734 51,606,781 16,651,386 Other Expenditures 20,924 31,750 29,300 34,950 Total Expenditures 17,740,635$ 57,293,367$ 60,344,325$ 26,770,023$ Public Works 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY - 5.00 10.00 15.00 20.00 25.00 30.00 35.00 40.00 45.00 $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 109 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 1,798,037$ 1,765,038$ 1,522,608$ 2,273,205$ Overtime 29,904 39,200 42,942 69,750 Stipend 348 -50 - Medicare 25,631 25,594 21,777 32,960 Unemployment Insurance 5,317 5,294 4,747 6,815 Retirement Contributions 247,375 250,989 225,010 323,248 Medical Benefits 297,065 291,968 281,643 394,588 Life/Disability Benefits 16,554 17,113 14,377 22,042 Training/Registration 17,828 67,000 34,800 88,000 Dues/Fees 3,042 18,000 12,000 20,500 Mileage/Travel 17 3,650 2,250 5,150 Uniforms/Town Apparel 29,510 32,100 30,600 37,600 Total Personnel 2,470,628 2,515,946 2,192,804 3,273,858 Purchased Services Professional Services 633,434 922,500 752,500 1,034,500 Legal Services 284,187 153,000 269,000 360,000 Consulting Services 55,880 20,000 30,000 70,000 Technical Services 113,908 162,000 127,000 225,500 Communication Services 4,706 15,000 9,706 16,000 General Services 453,477 688,000 718,975 885,280 Utility Services 145,514 132,625 134,075 173,070 W ater Treatments and Tap Fees 2,301,788 2,720,000 2,571,600 2,100,000 Total Purchased Services 3,992,894 4,813,125 4,612,856 4,864,350 Supplies/Non-Capital Equipment Office Supplies 7,460 14,500 9,600 15,000 Technology Equipment 12,468 9,500 9,564 17,000 Operating Supplies 180,810 181,000 174,522 234,000 Leases/Rentals 447,881 634,312 549,200 321,479 Repairs/Maintenance 861,381 1,010,000 860,000 975,000 Non-Capital Equipment 204,874 219,000 216,698 283,000 Fuel 65,592 86,500 83,000 100,000 Total Supplies/Non-Capital Equipment 1,780,466 2,154,812 1,902,584 1,945,479 Capital Outlay Property/Rights - 2,000,000 3,000,000 - Capital Equipment 263,734 453,554 203,611 628,922 Capital Improvement Projects 9,211,989 45,324,180 48,403,170 16,022,464 Total Capital Outlay 9,475,723 47,777,734 51,606,781 16,651,386 Other Expenditures Food and Related Services 2,568 8,250 7,300 9,950 Conservation Program 10,650 10,000 10,000 10,000 Other 7,706 13,500 12,000 15,000 Total Other Expenditures 20,924 31,750 29,300 34,950 Total Expenditures 17,740,635$ 57,293,367$ 60,344,325$ 26,770,023$ Public Works Department - All Funds Expenditure Detail 110 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 1,313,826$ 1,360,942$ 1,149,259$ 1,625,814$ Overtime 19,375 24,200 25,942 44,750 Medicare 18,781 19,734 16,369 23,574 Unemployment Insurance 3,879 4,082 3,568 4,873 Retirement Contributions 180,467 193,527 169,109 231,190 Medical Benefits 226,353 227,442 207,252 294,917 Life/Disability Benefits 12,169 13,195 10,963 15,765 Training/Registration 11,675 49,000 19,800 63,000 Dues/Fees 1,129 10,000 5,000 12,500 Mileage/Travel - 2,500 900 2,500 Uniforms/Town Apparel 22,643 24,000 22,500 27,500 Total Personnel 1,810,297 1,928,622 1,630,662 2,346,383 Purchased Services Professional Services - 2,500 2,500 7,500 Consulting Services 55,880 20,000 30,000 70,000 Technical Services 75,717 30,500 29,000 64,000 Communication Services 67 4,500 1,656 4,500 General Services 73,595 190,000 250,975 345,280 Utility Services 131,631 119,675 119,175 141,600 Total Purchased Services 336,890 367,175 433,306 632,880 Supplies/Non-Capital Equipment Office Supplies 6,591 9,500 5,600 9,500 Technology Equipment 9,384 1,500 1,564 2,000 Operating Supplies 126,632 130,000 123,522 178,000 Leases/Rentals 433,520 614,312 529,200 286,479 Repairs/Maintenance 795,279 885,000 735,000 835,000 Non-Capital Equipment 15,029 29,000 23,198 38,000 Fuel 49,494 64,500 62,500 72,000 Total Supplies/Non-Capital Equipment 1,435,929 1,733,812 1,480,584 1,420,979 Capital Outlay Capital Equipment 229,565 310,804 60,861 502,922 Capital Improvement Projects 292,881 -5,900 - Total Capital Outlay 522,446 310,804 66,761 502,922 Other Expenditures Food and Related Services 1,614 5,500 4,050 5,700 Other 2,715 8,500 7,500 9,500 Total Other Expenditures 4,329 14,000 11,550 15,200 Total Expenditures 4,109,891$ 4,354,413$ 3,622,863$ 4,918,364$ Public Works Department - General Fund Expenditure Detail 111 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 248,618$ 173,246$ 170,368$ 176,882$ Overtime 396 500 792 1,000 Medicare 3,087 2,512 2,371 2,565 Unemployment Insurance 647 520 516 530 Retirement Contributions 30,099 24,636 24,452 25,153 Medical Benefits 39,342 24,009 25,224 24,859 Life/Disability Benefits 1,928 1,679 1,575 1,714 Training/Registration 424 5,000 300 13,000 Dues/Fees 170 1,000 800 1,500 Mileage/Travel - 500 -500 Uniforms/Town Apparel 1,497 1,500 1,000 1,500 Total Personnel 326,208 235,102 227,398 249,203 Purchased Services Technical Services - 8,000 8,000 8,000 Communication Services 67 3,000 1,656 3,000 General Services 36,455 30,000 65,695 85,000 Utility Services 80,697 83,645 83,645 87,900 Total Purchased Services 117,219 124,645 158,996 183,900 Supplies/Non-Capital Equipment Office Supplies 3,595 4,000 2,500 4,000 Technology Equipment 759 --- Operating Supplies 2,274 5,000 3,522 8,000 Non-Capital Equipment 390 5,000 6,198 9,000 Fuel 467 1,500 1,000 1,500 Total Supplies/Non-Capital Equipment 7,485 15,500 13,220 22,500 Capital Outlay Capital Improvement Projects 163,514 --- Total Capital Outlay 163,514 --- Other Expenditures Food and Related Services 310 1,000 500 1,000 Other 122 2,500 500 2,500 Total Other Expenditures 432 3,500 1,000 3,500 Total Expenditures 614,858$ 378,747$ 400,614$ 459,103$ Administration Division - General Fund Expenditure Detail 112 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 477,610$ 495,496$ 426,383$ 648,449$ Overtime 3,786 5,000 7,500 8,000 Medicare 6,676 7,186 6,007 9,403 Unemployment Insurance 1,395 1,486 1,304 1,944 Retirement Contributions 64,882 70,460 61,783 92,209 Medical Benefits 77,136 76,147 74,035 111,257 Life/Disability Benefits 4,455 4,803 4,102 6,290 Training/Registration 6,071 20,000 5,000 22,000 Dues/Fees 345 2,500 1,000 2,500 Mileage/Travel - 500 500 500 Uniforms/Town Apparel 8,945 10,000 10,000 12,000 Total Personnel 651,301 693,578 597,614 914,552 Purchased Services Professional Services - 2,500 2,500 2,500 Consulting Services 55,880 20,000 30,000 35,000 Technical Services - 2,500 2,500 3,000 Communication Services - 1,500 -1,500 General Services 27,210 30,000 30,000 30,000 Utility Services 33,024 18,000 18,000 26,600 Total Purchased Services 116,114 74,500 83,000 98,600 Supplies/Non-Capital Equipment Office Supplies 1,343 1,500 1,000 1,500 Technology Equipment 1,487 -50 - Operating Supplies 10,197 15,000 10,000 15,000 Leases/Rentals 27,469 10,000 10,000 10,000 Repairs and Maintenance 249,831 350,000 250,000 300,000 Non-Capital Equipment 3,907 --5,000 Fuel 19,914 30,000 30,000 30,000 Total Supplies/Non-Capital Equipment 314,148 406,500 301,050 361,500 Capital Outlay Capital Equipment 37,719 --92,200 Capital Improvement Projects 129,367 -5,900 - Total Capital Outlay 167,086 -5,900 92,200 Other Expenditures Food and Related Services 514 1,500 1,000 1,500 Other -2,000 2,000 2,000 Total Other Expenditures 514 3,500 3,000 3,500 Total Expenditures 1,249,163$ 1,178,078$ 990,564$ 1,470,352$ Expenditure Detail Parks Division - General Fund 113 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 175,915$ 208,019$ 182,652$ 230,128$ Overtime 1,402 2,500 1,450 4,250 Medicare 2,531 3,016 2,557 3,337 Unemployment Insurance 519 623 543 690 Retirement Contributions 24,126 29,580 25,739 32,724 Medical Benefits 27,036 27,147 26,223 36,289 Life/Disability Benefits 1,664 2,018 1,753 2,230 Training/Registration 2,234 6,000 6,000 8,000 Dues/Fees 394 3,000 1,500 4,000 Mileage/Travel - 500 300 500 Uniforms/Town Apparel 3,251 3,500 3,500 4,000 Total Personnel 239,072 285,903 252,217 326,148 Purchased Services Professional Services - --5,000 Consulting Services - --35,000 Technical Services - 9,000 -9,000 General Services 106 15,000 5,000 15,000 Utility Services 4,384 3,400 3,180 4,050 Total Purchased Services 4,490 27,400 8,180 68,050 Supplies/Non-Capital Equipment Office Supplies 318 1,500 500 1,500 Technology Equipment 3,337 --- Operating Supplies 8,244 20,000 20,000 40,000 Leases/Rentals - 10,000 2,000 10,000 Repairs and Maintenance 172,021 125,000 125,000 125,000 Fuel 4,498 6,500 5,000 8,000 Total Supplies/Non-Capital Equipment 188,418 163,000 152,500 184,500 Capital Outlay Capital Equipment 20,000 --- Total Capital Outlay 20,000 --- Other Expenditures Food and Related Services 439 1,000 800 1,200 Other 2,125 2,000 2,000 2,000 Total Other Expenditures 2,564 3,000 2,800 3,200 Total Expenditures 454,544$ 479,303$ 415,697$ 581,898$ Expenditure Detail Irrigation Division - General Fund 114 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 118,669$ 129,795$ 128,554$ 134,360$ Overtime 2,284 1,200 1,200 7,500 Medicare 1,658 1,882 1,902 1,948 Unemployment Insurance 348 390 427 403 Retirement Contributions 16,202 18,457 20,252 19,106 Medical Benefits 21,903 23,862 24,146 24,811 Life/Disability Benefits 1,077 1,259 1,215 1,302 Training/Registration 267 4,000 3,500 4,000 Dues/Fees - 500 500 500 Mileage/Travel - 500 100 500 Uniforms/Town Apparel 2,238 2,000 2,000 2,000 Total Personnel 164,646 183,845 183,796 196,430 Purchased Services Technical Services 8,157 11,000 11,000 14,000 General Services 280 -280 280 Utility Services 1,372 1,500 1,220 9,350 Total Purchased Services 9,809 12,500 12,500 23,630 Supplies/Non-Capital Equipment Office Supplies 477 1,000 1,000 1,000 Technology Equipment 1,552 1,500 1,500 2,000 Operating Supplies 16,406 15,000 15,000 20,000 Leases/Rentals 402,894 590,312 510,000 236,479 Repairs and Maintenance 289,391 285,000 285,000 285,000 Non-Capital Equipment 6,860 14,000 14,000 14,000 Fuel 1,485 1,500 1,500 2,500 Total Supplies/Non-Capital Equipment 719,065 908,312 828,000 560,979 Capital Outlay Capital Equipment - 17,900 16,864 23,622 Total Capital Outlay -17,900 16,864 23,622 Other Expenditures Food and Related Services 28 500 250 500 Other --1,000 1,000 Total Other Expenditures 28 500 1,250 1,500 Total Expenditures 893,548$ 1,123,057$ 1,042,410$ 806,161$ Expenditure Detail Fleet Division - General Fund 115 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 293,014$ 354,386$ 241,302$ 435,995$ Overtime 11,507 15,000 15,000 24,000 Medicare 4,829 5,138 3,532 6,321 Unemployment Insurance 970 1,063 778 1,306 Retirement Contributions 45,158 50,394 36,883 61,998 Medical Benefits 60,936 76,277 57,624 97,701 Life/Disability Benefits 3,045 3,436 2,318 4,229 Training/Registration 2,679 14,000 5,000 16,000 Dues/Fees 220 3,000 1,200 4,000 Mileage/Travel - 500 -500 Uniforms/Town Apparel 6,712 7,000 6,000 8,000 Total Personnel 429,070 530,194 369,637 660,050 Purchased Services Technical Services 67,560 -7,500 30,000 General Services 9,544 115,000 150,000 215,000 Utility Services 12,154 13,130 13,130 13,700 Total Purchased Services 89,258 128,130 170,630 258,700 Supplies/Non-Capital Equipment Office Supplies 858 1,500 600 1,500 Technology Equipment 2,249 -14 - Operating Supplies 89,511 75,000 75,000 95,000 Leases/Rentals 3,157 4,000 7,200 30,000 Repairs and Maintenance 84,036 125,000 75,000 125,000 Non-Capital Equipment 3,872 10,000 3,000 10,000 Fuel 23,130 25,000 25,000 30,000 Total Supplies/Non-Capital Equipment 206,813 240,500 185,814 291,500 Capital Outlay Capital Equipment 171,846 292,904 43,997 387,100 Total Capital Outlay 171,846 292,904 43,997 387,100 Other Expenditures Food and Related Services 323 1,500 1,500 1,500 Other 468 2,000 2,000 2,000 Total Other Expenditures 791 3,500 3,500 3,500 Total Expenditures 897,778$ 1,195,228$ 773,578$ 1,600,850$ Streets Division - General Fund Expenditure Detail 116 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Capital Outlay Capital Improvement Projects 1,595,288$ 9,983,500$ 10,352,000$ 3,113,171$ Total Capital Outlay 1,595,288 9,983,500 10,352,000 3,113,171 Total Expenditures 1,595,288$ 9,983,500$ 10,352,000$ 3,113,171$ 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Capital Outlay Capital Equipment -$142,750$ 142,750$ -$ Capital Improvement Projects - 300,000 300,297 125,000 Total Capital Outlay -442,750 443,047 125,000 Total Expenditures -$442,750$ 443,047$ 125,000$ Expenditure Detail Public Works Department - Capital Projects Fund Public Works Department - Conservation Trust Fund 117 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 262,461$ 225,489$ 249,294$ 481,960$ Overtime 5,591 10,000 10,000 15,000 Medicare 3,708 3,270 3,591 6,988 Unemployment Insurance 776 676 776 1,446 Retirement Contributions 36,118 32,064 36,788 68,534 Medical Benefits 34,883 31,619 39,220 53,910 Life/Disability Benefits 2,262 2,188 2,131 4,672 Training/Registration 5,125 12,000 12,000 19,000 Dues/Fees 860 5,000 5,000 5,000 Mileage/Travel - 650 650 1,150 Uniforms/Town Apparel 5,114 5,100 5,100 6,100 Total Personnel 356,898 328,056 364,550 663,760 Purchased Services Professional Services 626,329 920,000 740,000 1,027,000 Legal Services 284,187 153,000 269,000 360,000 Technical Services 38,086 90,000 90,000 90,000 Communication Services 4,639 10,500 8,000 8,000 General Services 375,583 443,000 428,000 475,000 Utility Services 12,535 11,450 11,400 27,470 W ater Treatments and Tap Fees 2,301,788 2,720,000 2,571,600 2,100,000 Total Purchased Services 3,643,147 4,347,950 4,118,000 4,087,470 Supplies/Non-Capital Equipment Office Supplies 612 3,500 3,500 4,000 Technology Equipment 2,538 8,000 8,000 15,000 Operating Supplies 50,840 36,000 36,000 41,000 Leases/Rentals - --5,000 Repairs and Maintenance 37,083 100,000 100,000 110,000 Non-Capital Equipment 189,845 190,000 190,000 240,000 Fuel 8,011 12,000 12,000 18,000 Total Supplies/Non-Capital Equipment 288,929 349,500 349,500 433,000 Capital Outlay Property/Rights - 2,000,000 3,000,000 - Capital Equipment 8,015 --64,000 Capital Improvement Projects 7,323,820 34,050,180 36,893,037 12,724,293 Total Capital Outlay 7,331,835 36,050,180 39,893,037 12,788,293 Other Expenditures Food and Related Services 635 1,750 1,750 2,250 Conservation Program 10,650 10,000 10,000 10,000 Other 4,991 3,000 3,000 3,500 Total Other Expenditures 16,276 14,750 14,750 15,750 Total Expenditures 11,637,085$ 41,090,436$ 44,739,837$ 17,988,273$ Expenditure Detail Public Works Department - Water Fund 118 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 81,034$ 59,221$ 59,905$ 109,926$ Medicare 1,134 859 830 1,594 Unemployment Insurance 238 178 180 330 Retirement Contributions 11,076 8,421 8,519 15,631 Medical Benefits 9,647 5,711 6,380 14,309 Life/Disability Benefits 598 574 441 1,065 Training/Registration - 2,000 2,000 4,000 Dues/Fees 170 2,000 2,000 2,000 Mileage/Travel - 150 150 150 Uniforms/Town Apparel - 100 100 100 Total Personnel 103,897 79,214 80,505 149,105 Purchased Services Professional Services 300,514 600,000 420,000 607,000 Legal Services 284,187 153,000 269,000 360,000 Communication Services 4,639 10,500 8,000 8,000 General Services 372,058 415,000 400,000 440,000 Utility Services 199 250 200 250 Total Purchased Services 961,597 1,178,750 1,097,200 1,415,250 Supplies/Non-Capital Equipment Office Supplies 181 2,000 2,000 2,000 Technology Equipment 20 --- Operating Supplies 25 1,000 1,000 1,000 Total Supplies/Non-Capital Equipment 226 3,000 3,000 3,000 Capital Outlay Property/Rights - 2,000,000 3,000,000 - Capital Improvement Projects 975,000 973,000 474,500 650,000 Total Capital Outlay 975,000 2,973,000 3,474,500 650,000 Other Expenditures Food and Related Services - 250 250 250 Conservation Program 10,650 10,000 10,000 10,000 Other 175 1,000 1,000 1,000 Total Other Expenditures 10,825 11,250 11,250 11,250 Total Expenditures 2,051,545$ 4,245,214$ 4,666,455$ 2,228,605$ Expenditure Detail Water Resources Division - Water Fund 119 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 181,427$ 166,268$ 189,389$ 372,034$ Overtime 5,591 10,000 10,000 15,000 Medicare 2,574 2,411 2,761 5,394 Unemployment Insurance 538 498 596 1,116 Retirement Contributions 25,042 23,643 28,269 52,903 Medical Benefits 25,236 25,908 32,840 39,601 Life/Disability Benefits 1,664 1,614 1,690 3,607 Training/Registration 5,125 10,000 10,000 15,000 Dues/Fees 690 3,000 3,000 3,000 Mileage/Travel - 500 500 1,000 Uniforms/Town Apparel 5,114 5,000 5,000 6,000 Total Personnel 253,001 248,842 284,045 514,655 Purchased Services Professional Services 325,815 320,000 320,000 420,000 Technical Services 38,086 90,000 90,000 90,000 General Services 3,525 28,000 28,000 35,000 Utility Services 12,336 11,200 11,200 27,220 W ater Treatments and Tap Fees 2,301,788 2,720,000 2,571,600 2,100,000 Total Purchased Services 2,681,550 3,169,200 3,020,800 2,672,220 Supplies/Non-Capital Equipment Office Supplies 431 1,500 1,500 2,000 Technology Equipment 2,518 8,000 8,000 15,000 Operating Supplies 50,815 35,000 35,000 40,000 Leases/Rentals - --5,000 Repairs and Maintenance 37,083 100,000 100,000 110,000 Non-Capital Equipment 189,845 190,000 190,000 240,000 Fuel 8,011 12,000 12,000 18,000 Total Supplies/Non-Capital Equipment 288,703 346,500 346,500 430,000 Capital Outlay Capital Equipment 8,015 --64,000 Capital Improvement Projects 6,348,820 33,077,180 36,418,537 12,074,293 Total Capital Outlay 6,356,835 33,077,180 36,418,537 12,138,293 Other Expenditures Food and Related Services 635 1,500 1,500 2,000 Other 4,816 2,000 2,000 2,500 Total Other Expenditures 5,451 3,500 3,500 4,500 Total Expenditures 9,585,540$ 36,845,222$ 40,073,382$ 15,759,668$ Expenditure Detail Water Operations Division - Water Fund 120 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 221,750$ 178,607$ 124,055$ 165,431$ Overtime 4,938 5,000 7,000 10,000 Stipend 348 -50 - Medicare 3,142 2,590 1,817 2,398 Unemployment Insurance 662 536 403 496 Retirement Contributions 30,790 25,398 19,113 23,524 Medical Benefits 35,829 32,907 35,171 45,761 Life/Disability Benefits 2,123 1,730 1,283 1,605 Training/Registration 1,028 6,000 3,000 6,000 Dues/Fees 1,053 3,000 2,000 3,000 Mileage/Travel 17 500 700 1,500 Uniforms/Town Apparel 1,753 3,000 3,000 4,000 Total Personnel 303,433 259,268 197,592 263,715 Purchased Services Professional Services 7,105 -10,000 - Technical Services 105 41,500 8,000 71,500 Communication Services - -50 3,500 General Services 4,299 55,000 40,000 65,000 Utility Services 1,348 1,500 3,500 4,000 Total Purchased Services 12,857 98,000 61,550 144,000 Supplies/Non-Capital Equipment Office Supplies 257 1,500 500 1,500 Technology Equipment 546 --- Operating Supplies 3,338 15,000 15,000 15,000 Leases/Rentals 14,361 20,000 20,000 30,000 Repairs and Maintenance 29,019 25,000 25,000 30,000 Non-Capital Equipment - -3,500 5,000 Fuel 8,087 10,000 8,500 10,000 Total Supplies/Non-Capital Equipment 55,608 71,500 72,500 91,500 Capital Outlay Capital Equipment 26,154 --62,000 Capital Improvement Projects - 990,500 851,936 60,000 Total Capital Outlay 26,154 990,500 851,936 122,000 Other Expenditures Food and Related Services 319 1,000 1,500 2,000 Other -2,000 1,500 2,000 Total Other Expenditures 319 3,000 3,000 4,000 Total Expenditures 398,371$ 1,422,268$ 1,186,578$ 625,215$ Expenditure Detail Public Works Department - Stormwater Fund 121 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 221,750$ 178,607$ 124,055$ 165,431$ Overtime 4,938 5,000 7,000 10,000 Stipend 348 -50 - Medicare 3,142 2,590 1,817 2,398 Unemployment Insurance 662 536 403 496 Retirement Contributions 30,790 25,398 19,113 23,524 Medical Benefits 35,829 32,907 35,171 45,761 Life/Disability Benefits 2,123 1,730 1,283 1,605 Training/Registration 1,028 6,000 3,000 6,000 Dues/Fees 1,053 3,000 2,000 3,000 Mileage/Travel 17 500 700 1,500 Uniforms/Town Apparel 1,753 3,000 3,000 4,000 Total Personnel 303,433 259,268 197,592 263,715 Purchased Services Professional Services 7,105 -10,000 - Technical Services 105 41,500 8,000 71,500 Communication Services - -50 3,500 General Services 4,299 55,000 40,000 65,000 Utility Services 1,348 1,500 3,500 4,000 Total Purchased Services 12,857 98,000 61,550 144,000 Supplies/Non-Capital Equipment Office Supplies 257 1,500 500 1,500 Technology Equipment 546 --- Operating Supplies 3,338 15,000 15,000 15,000 Leases/Rentals 14,361 20,000 20,000 30,000 Repairs and Maintenance 29,019 25,000 25,000 30,000 Non-Capital Equipment - -3,500 5,000 Fuel 8,087 10,000 8,500 10,000 Total Supplies/Non-Capital Equipment 55,608 71,500 72,500 91,500 Capital Outlay Capital Equipment 26,154 --62,000 Capital Improvement Projects - 990,500 851,936 60,000 Total Capital Outlay 26,154 990,500 851,936 122,000 Other Expenditures Food and Related Services 319 1,000 1,500 2,000 Other -2,000 1,500 2,000 Total Other Expenditures 319 3,000 3,000 4,000 Total Expenditures 398,371$ 1,422,268$ 1,186,578$ 625,215$ Expenditure Detail Stormwater Operations Division - Stormwater Fund 122 123 - - - Hired the Town's first on staff Construction Inspector - Continued work on the creation of a Transportation Master Plan -Started work on the creation of the Town's first Drainage Outfall System Plan (Master Plan) -Continued refining the Right-of-way Permit review and issuance process for quicker approvals and permit issuance. - - - Complete the Town wide Drainage Master Plan. - Continue to reduce the usage of consultants for day-to-day Engineering and GIS related tasks. - Implement a Public Improvement Permit for the construction of development related infrastructure. - Complete the first Capital Improvement Project in house. Updated the Town's Engineering Standards and Specifications for Design and Construction. Engineering Matt Wiederspahn, P.E., Town Engineer Engineering provides technical review, guidance, and construction oversight of the Town's growing public infrastructure. Engineering also houses the Town's Geographic Information System (GIS) which gathers, manages, analyzes, and displays geospatial data in support of several departments and functions within the Town. Department Description 2021 Achievements Started bringing Capital Improvement Project management in house. Complete the Transportation Master Plan Implement and streamline the construction inspection process in house. Goals & Objectives 124 Fund(s)Budget FTE General Fund 280,943$ 2.54 Water Fund 98,340 0.74 Stormwater Fund 226,304 1.72 Total 605,587$ 5.00 Division/Program(s)Budget FTE Administration 483,377$ 4.00 GIS 122,210 1.00 Total 605,587$ 5.00 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*3.50 4.50 4.25 5.00 Expenditures: Personnel 301,068$ 409,545$ 323,013$ 475,137$ Purchased Services 70,314 220,664 166,280 120,500 Supplies/Non-Capital Equipment 5,993 9,750 7,200 8,950 Other Expenditures 119 1,200 920 1,000 Total Expenditures 377,494$ 641,159$ 497,413$ 605,587$ Engineering 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY - 1.00 2.00 3.00 4.00 5.00 6.00 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 125 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 216,886$ 295,057$ 236,703$ 350,718$ Overtime -500 -500 Stipend 521 900 851 900 Medicare 2,930 4,216 3,276 5,100 Unemployment Insurance 622 867 711 1,010 Retirement Contributions 28,939 40,446 33,660 46,359 Medical Benefits 44,340 47,895 35,746 49,778 Life/Disability Benefits 2,048 2,814 1,991 3,272 Training/Registration 2,589 7,000 3,825 7,500 Dues/Fees 1,372 4,700 4,700 4,850 Mileage/Travel 257 3,750 150 3,750 Uniforms/Town Apparel 564 1,400 1,400 1,400 Total Personnel 301,068 409,545 323,013 475,137 Purchased Services Professional Services 61,786 190,000 149,500 90,000 Legal Services 426 --700 Technical Services 6,212 14,500 8,500 14,300 General Services 490 15,000 7,500 15,000 Utility Services 1,400 1,164 780 500 Total Purchased Services 70,314 220,664 166,280 120,500 Supplies/Non-Capital Equipment Office Supplies 534 2,250 1,250 2,150 Technology Equipment 4,906 4,000 2,950 3,500 Operating Supplies - 2,000 2,000 2,000 Leases/Rentals 473 --- Non-Capital Equipment 8 1,000 500 800 Fuel 72 500 500 500 Total Supplies/Non-Capital Equipment 5,993 9,750 7,200 8,950 Other Expenditures Food and Related Services 119 1,200 920 1,000 Total Other Expenditures 119 1,200 920 1,000 Total Expenditures 377,494$ 641,159$ 497,413$ 605,587$ Expenditure Detail Engineering Department - All Funds 126 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 216,886$ 103,482$ 132,003$ 131,231$ Overtime -350 -350 Stipend 521 600 585 600 Medicare 2,930 1,471 1,808 1,912 Unemployment Insurance 622 303 396 372 Retirement Contributions 28,939 13,960 18,771 16,905 Medical Benefits 44,340 20,120 23,428 20,918 Life/Disability Benefits 2,048 978 1,050 1,205 Training/Registration 2,589 3,100 1,600 3,300 Dues/Fees 1,372 1,880 1,880 1,970 Mileage/Travel 257 1,900 100 1,900 Uniforms/Town Apparel 564 820 820 820 Total Personnel 301,068 148,964 182,441 181,483 Purchased Services Professional Services 61,786 176,000 144,500 76,000 Legal Services 426 --620 Technical Services 6,212 7,200 4,700 7,000 General Services 490 10,000 2,500 10,000 Utility Services 1,400 1,164 780 500 Total Purchased Services 70,314 194,364 152,480 94,120 Supplies/Non-Capital Equipment Office Supplies 534 1,300 700 1,600 Technology Equipment 4,906 2,600 1,700 2,200 Operating Supplies - 350 350 350 Leases/Rentals 473 --- Non-Capital Equipment 8 700 200 500 Fuel 72 350 350 350 Total Supplies/Non-Capital Equipment 5,993 5,300 3,300 5,000 Other Expenditures Food and Related Services 119 460 280 340 Total Other Expenditures 119 460 280 340 Total Expenditures 377,494$ 349,088$ 338,501$ 280,943$ Expenditure Detail Engineering Department - General Fund 127 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 137,917$ 74,817$ 75,723$ 101,419$ Overtime -350 -350 Stipend 348 300 285 300 Medicare 1,828 1,051 1,045 1,475 Unemployment Insurance 392 217 227 283 Retirement Contributions 18,230 9,884 10,768 12,666 Medical Benefits 25,492 13,468 10,525 14,034 Life/Disability Benefits 1,339 701 530 916 Training/Registration 600 700 200 800 Dues/Fees 719 1,820 1,820 1,820 Mileage/Travel - 700 100 700 Uniforms/Town Apparel 384 700 700 700 Total Personnel 187,249 104,708 101,923 135,463 Purchased Services Professional Services 51,874 170,000 140,000 70,000 Legal Services 426 --500 General Services 475 10,000 2,500 10,000 Utility Services 623 684 300 - Total Purchased Services 53,398 180,684 142,800 80,500 Supplies/Non-Capital Equipment Office Supplies - 700 400 700 Technology Equipment - 1,400 1,000 1,000 Operating Supplies - 350 350 350 Leases/Rentals 473 --- Non-Capital Equipment 8 700 200 500 Fuel -350 350 350 Total Supplies/Non-Capital Equipment 481 3,500 2,300 2,900 Other Expenditures Food and Related Services 54 280 280 280 Total Other Expenditures 54 280 280 280 Total Expenditures 241,182$ 289,172$ 247,303$ 219,143$ Expenditure Detail Administration Division - General Fund 128 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 78,969$ 28,665$ 56,280$ 29,812$ Stipend 173 300 300 300 Medicare 1,102 420 763 437 Unemployment Insurance 230 86 169 89 Retirement Contributions 10,709 4,076 8,003 4,239 Medical Benefits 18,848 6,652 12,903 6,884 Life/Disability Benefits 709 277 520 289 Training/Registration 1,989 2,400 1,400 2,500 Dues/Fees 653 60 60 150 Mileage/Travel 257 1,200 -1,200 Uniforms/Town Apparel 180 120 120 120 Total Personnel 113,819 44,256 80,518 46,020 Purchased Services Professional Services 9,912 6,000 4,500 6,000 Legal Services - --120 Technical Services 6,212 7,200 4,700 7,000 General Services 15 --- Utility Services 777 480 480 500 Total Purchased Services 16,916 13,680 9,680 13,620 Supplies/Non-Capital Equipment Office Supplies 534 600 300 900 Technology Equipment 4,906 1,200 700 1,200 Fuel 72 --- Total Supplies/Non-Capital Equipment 5,512 1,800 1,000 2,100 Other Expenditures Food and Related Services 65 180 -60 Total Other Expenditures 65 180 -60 Total Expenditures 136,312$ 59,916$ 91,198$ 61,800$ Expenditure Detail GIS Division - General Fund 129 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$54,115$ 15,427$ 68,577$ Overtime -75 -75 Stipend --8 - Medicare - 766 210 995 Unemployment Insurance - 157 47 195 Retirement Contributions - 7,302 2,194 8,838 Medical Benefits - 10,594 3,330 11,076 Life/Disability Benefits - 514 147 634 Training/Registration - 950 675 1,100 Dues/Fees - 410 410 440 Mileage/Travel - 550 -550 Uniforms/Town Apparel - 190 190 190 Total Personnel -75,623 22,638 92,670 Purchased Services Professional Services - 2,000 1,000 2,000 Legal Services - --40 Technical Services - 2,400 1,400 2,400 Total Purchased Services -4,400 2,400 4,440 Supplies/Non-Capital Equipment Office Supplies - 350 250 250 Technology Equipment - 700 700 600 Operating Supplies - 75 75 75 Non-Capital Equipment - 150 150 150 Fuel -75 75 75 Total Supplies/Non-Capital Equipment -1,350 1,250 1,150 Other Expenditures Food and Related Services - 120 60 80 Total Other Expenditures -120 60 80 Total Expenditures -$81,493$ 26,348$ 98,340$ Engineering Department - Water Fund Expenditure Detail 130 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$37,735$ 8,227$ 51,542$ Overtime -75 -75 Stipend --8 - Medicare - 528 113 748 Unemployment Insurance - 108 25 144 Retirement Contributions - 4,973 1,170 6,416 Medical Benefits - 6,793 1,427 7,142 Life/Disability Benefits - 355 72 468 Training/Registration - 150 75 200 Dues/Fees - 390 390 390 Mileage/Travel - 150 -150 Uniforms/Town Apparel - 150 150 150 Total Personnel -51,407 11,657 67,425 Supplies/Non-Capital Equipment Office Supplies - 150 150 150 Technology Equipment - 300 300 200 Operating Supplies - 75 75 75 Non-Capital Equipment - 150 150 150 Fuel -75 75 75 Total Supplies/Non-Capital Equipment -750 750 650 Other Expenditures Food and Related Services - 60 60 60 Total Other Expenditures -60 60 60 Total Expenditures -$52,217$ 12,467$ 68,135$ Expenditure Detail Administration Division - Water Fund 131 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$16,380$ 7,200$ 17,035$ Medicare - 238 97 247 Unemployment Insurance - 49 22 51 Retirement Contributions - 2,329 1,024 2,422 Medical Benefits - 3,801 1,903 3,934 Life/Disability Benefits - 159 75 166 Training/Registration - 800 600 900 Dues/Fees - 20 20 50 Mileage/Travel - 400 -400 Uniforms/Town Apparel - 40 40 40 Total Personnel -24,216 10,981 25,245 Purchased Services Professional Services - 2,000 1,000 2,000 Legal Services - --40 Technical Services - 2,400 1,400 2,400 Total Purchased Services -4,400 2,400 4,440 Supplies/Non-Capital Equipment Office Supplies -200 100 100 Technology Equipment - 400 400 400 Total Supplies/Non-Capital Equipment -600 500 500 Other Expenditures Food and Related Services - 60 -20 Total Other Expenditures -60 -20 Total Expenditures -$29,276$ 13,881$ 30,205$ Expenditure Detail GIS Division - Water Fund 132 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$137,460$ 89,273$ 150,910$ Overtime -75 -75 Stipend -300 258 300 Medicare - 1,979 1,258 2,193 Unemployment Insurance - 407 268 443 Retirement Contributions - 19,184 12,695 20,616 Medical Benefits - 17,181 8,988 17,784 Life/Disability Benefits - 1,322 794 1,433 Training/Registration - 2,950 1,550 3,100 Dues/Fees - 2,410 2,410 2,440 Mileage/Travel - 1,300 50 1,300 Uniforms/Town Apparel - 390 390 390 Total Personnel -184,958 117,934 200,984 Purchased Services Professional Services - 12,000 4,000 12,000 Legal Services - --40 Technical Services - 4,900 2,400 4,900 General Services - 5,000 5,000 5,000 Total Purchased Services -21,900 11,400 21,940 Supplies/Non-Capital Equipment Office Supplies - 600 300 300 Technology Equipment - 700 550 700 Operating Supplies - 1,575 1,575 1,575 Non-Capital Equipment - 150 150 150 Fuel -75 75 75 Total Supplies/Non-Capital Equipment -3,100 2,650 2,800 Other Expenditures Food and Related Services - 620 580 580 Total Other Expenditures -620 580 580 Total Expenditures -$210,578$ 132,564$ 226,304$ Expenditure Detail Engineering Department - Stormwater Fund 133 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$121,080$ 82,073$ 133,875$ Overtime -75 -75 Stipend -300 258 300 Medicare - 1,741 1,161 1,946 Unemployment Insurance - 358 246 392 Retirement Contributions - 16,855 11,671 18,194 Medical Benefits - 13,380 7,085 13,850 Life/Disability Benefits - 1,163 719 1,267 Training/Registration - 2,150 1,150 2,200 Dues/Fees - 2,390 2,390 2,390 Mileage/Travel - 900 50 900 Uniforms/Town Apparel - 350 350 350 Total Personnel -160,742 107,153 175,739 Purchased Services Professional Services - 10,000 2,000 10,000 Technical Services - 2,500 1,000 2,500 General Services - 5,000 5,000 5,000 Total Purchased Services -17,500 8,000 17,500 Supplies/Non-Capital Equipment Office Supplies - 400 200 200 Technology Equipment - 300 150 300 Operating Supplies - 1,575 1,575 1,575 Non-Capital Equipment - 150 150 150 Fuel -75 75 75 Total Supplies/Non-Capital Equipment -2,500 2,150 2,300 Other Expenditures Food and Related Services - 560 560 560 Total Other Expenditures -560 560 560 Total Expenditures -$181,302$ 117,863$ 196,099$ Administration Division - Stormwater Fund Expenditure Detail 134 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$16,380$ 7,200$ 17,035$ Medicare - 238 97 247 Unemployment Insurance - 49 22 51 Retirement Contributions - 2,329 1,024 2,422 Medical Benefits - 3,801 1,903 3,934 Life/Disability Benefits - 159 75 166 Training/Registration - 800 400 900 Dues/Fees - 20 20 50 Mileage/Travel - 400 -400 Uniforms/Town Apparel - 40 40 40 Total Personnel -24,216 10,781 25,245 Purchased Services Professional Services - 2,000 2,000 2,000 Legal Services - --40 Technical Services - 2,400 1,400 2,400 Total Purchased Services -4,400 3,400 4,440 Supplies/Non-Capital Equipment Office Supplies - 200 100 100 Technology Equipment - 400 400 400 Total Supplies/Non-Capital Equipment -600 500 500 Other Expenditures Food and Related Services - 60 20 20 Total Other Expenditures -60 20 20 Total Expenditures -$29,276$ 14,701$ 30,205$ GIS Division - Stormwater Fund Expenditure Detail 135 - Promoted the Central Park development plan and retail development opportunities at national conventions -Promoted approved developments, available properties, and provided updates on development process on professional social media outlets in an effort to tell Firestone's story about quality of service and development opportunities -Met with developers and business development staff of area contractors; marketing development process, promoting development projects, and available properties - and with in-person business visits as well as coordinating with the Carbon Valley Chamber of Commerce of messages -Developed new webpages for economic development and updated webpages for Firestone Urban Renewal Authority and business licensing Economic Development -Attract new businesses as well as residential and commercial development projects to Firestone - Expand recognition of Firestone in the commercial and residential development market - Promote development opportunities, both commercial and residential, through in person and through virtual events and meetings - Transition Community Service officers and responsibilities associated with code enforcement and animal control into department - Apply for alternative funding sources for renovation and redevelopment efforts for residential and commercial properties -Develop connections with programs and businesses to support renovation, redevelopment, and neighborhood service projects Provided business resources to Firestone businesses through emails to licensed Firestone businesses, webpages, social media, Economic Development and Community Services Paula Mehle, Director of Economic Development and Community Services Department Description The Town Manager’s Office oversees the daily activities, directs the operations of all town departments, and implements policy decisions made by the Board of Trustees, as well as enforcing Town Ordinances. Included in the Town manager’s department is Economic Development, and Firestone Urban Renewal Authority. Upon adoption of the 2022 Budget the Department will expand to include Neighborhood Services, transitioning from Community Service within the Police Department and the Department will be renamed Economic Development and Community Services. Economic Development and the Firestone Urban Renewal Authority activities include implementation and coordination of programs that support business attraction, retention and expansion, and includes a variety of marketing and networking efforts, data and resource referrals as well as various forms of business incentives and assistance for businesses of all sizes. Community Services will entail enforcement of the muncipal code primarily associated to nuisances and animals and in conjunction with the Firestone Urban Renewal Authority address blight remediation of residential and commercial properties. 2021 Achievements Goals & Objectives 136 Fund(s)Budget FTE General Fund 320,888$ 2.30 FURAs 8,317,748 2.70 Total 8,638,636$ 5.00 Division/Program(s)Budget FTE Administration 8,410,905$ 2.55 CSO 227,731 2.45 Total 8,638,636$ 5.00 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Staff - Full Time Equivalency (FTE)*4.00 4.00 4.00 5.00 Expenditures: Personnel 696,580$ 1,535,502$ 1,275,679$ 1,927,587$ Purchased Services 2,260,928 3,366,307 4,206,919 5,149,634 Supplies/Non-Capital Equipment 13,798 54,042 35,640 53,680 Capital Outlay - - - 1,500,000 Other Expenditures 429 6,934 63,600 7,735 Total Expenditures 2,971,735$ 4,962,785$ 5,581,838$ 8,638,636$ Economic Development Community Services 2022 BUDGET SUMMARY BY FUND 2022 BUDGET SUMMARY BY DIVISION EXPENDITURE SUMMARY - 1.00 2.00 3.00 4.00 5.00 6.00 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 2020 Audited Amounts 2021 Year-End Forecast 2022 Adopted Budget FTEExpendituresEXPENDITURE & FULL TIME EQUIVALENCY Total Expenditures Full Time Equivilancy (FTE) 137 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 525,098$ 1,130,217$ 943,342$ 1,437,463$ Seasonal/Temporary Wages 8,405 20,967 20,967 13,978 Overtime 880 500 200 500 Medicare 9,616 16,691 16,259 21,045 Unemployment Insurance 1,566 3,451 2,880 4,303 Retirement Contributions 74,806 161,209 141,083 197,876 Medical Benefits 60,069 144,326 107,066 179,308 Life/Disability Benefits 4,096 10,817 7,700 13,804 Training/Registration 1,024 4,265 3,720 9,390 Dues/Fees 9,250 29,814 24,012 33,180 Mileage/Travel 823 11,445 7,125 15,610 Uniforms/Town Apparel 947 1,800 1,325 1,130 Total Personnel 696,580 1,535,502 1,275,679 1,927,587 Purchased Services Professional Services 18,489 2,500 36,400 2,620 Legal Services 180,000 180,000 28,500 180,000 Consulting Services 407 90,000 89,600 20,250 Technical Services - - - 18,300 Communication Services - 200 - 250 General Services 2,059,626 3,090,707 4,050,324 4,926,064 Utility Services 2,406 2,900 2,095 2,150 Total Purchased Services 2,260,928 3,366,307 4,206,919 5,149,634 Supplies/Non-Capital Equipment Office Supplies 339 400 290 600 Technology Equipment - - 100 - Operating Supplies 1,344 2,000 680 900 Leases/Rentals - 27,000 22,550 28,600 Marketing and Promotional Materials 8,409 18,000 8,000 18,500 Fuel 3,706 6,642 4,020 5,080 Total Supplies/Non-Capital Equipment 13,798 54,042 35,640 53,680 Capital Outlay Capital Improvement Projects - - - 1,500,000 Total Capital Outlay - - - 1,500,000 Other Expenditures Food and Related Services 429 2,934 2,600 3,735 Sponsorships - 4,000 4,000 4,000 Grants and Donations - -57,000 - Total Other Expenditures 429 6,934 63,600 7,735 Total Expenditures 2,971,735$ 4,962,785$ 5,581,838$ 8,638,636$ Expenditure Detail Economic Development Community Services Department - All Funds 138 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 170,941$ 193,843$ 144,641$ 163,521$ Seasonal/Temporary Wages 8,405 20,967 20,967 13,978 Overtime 880 500 200 500 Medicare 2,559 3,114 2,194 2,572 Unemployment Insurance 531 644 484 527 Retirement Contributions 24,610 25,291 22,921 21,599 Medical Benefits 31,646 44,020 31,999 34,166 Life/Disability Benefits 1,543 1,879 1,364 1,570 Training/Registration 1,014 3,840 3,720 8,500 Dues/Fees 5,375 6,117 6,212 6,980 Mileage/Travel 143 4,225 3,375 8,260 Uniforms/Town Apparel 947 1,800 1,325 1,130 Total Personnel 248,594 306,240 239,402 263,303 Purchased Services Professional Services 500 1,150 200 1,170 Consulting Services - 21,000 21,000 20,000 Technical Services - -- 1,800 Communication Services - 20 - 250 General Services 9 - - 14,700 Utility Services 2,406 2,900 2,095 2,150 Total Purchased Services 2,915 25,070 23,295 40,070 Supplies/Non-Capital Equipment Office Supplies 339 400 290 600 Technology Equipment - - 100 - Operating Supplies 1,344 2,000 680 900 Leases/Rentals - 2,550 2,550 3,750 Marketing and Promotional Materials 4,809 4,980 3,000 5,000 Fuel 3,706 6,642 4,020 5,080 Total Supplies/Non-Capital Equipment 10,198 16,572 10,640 15,330 Other Expenditures Food and Related Services 370 1,110 880 1,785 Sponsorships - 400 400 400 Grants and Donations - -57,000 - Total Other Expenditures 370 1,510 58,280 2,185 Total Expenditures 262,077$ 349,392$ 331,617$ 320,888$ Expenditure Detail Economic Development Community Services Department - General Fund 139 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 20,387$21,635$21,212$32,481$ Medicare 283 314 304 470 Unemployment Insurance 59 65 64 92 Retirement Contributions 2,756 3,076 3,016 4,197 Medical Benefits 675 670 650 1,906 Life/Disability Benefits 148 211 173 301 Training/Registration 910 2,840 3,420 6,640 Dues/Fees 5,285 5,967 6,062 6,640 Mileage/Travel 143 4,225 3,375 5,720 Uniforms/Town Apparel 270 300 300 500 Total Personnel 30,916 39,303 38,576 58,947 Purchased Services Professional Services 500 1,150 200 1,170 Consulting Services - 21,000 21,000 20,000 Technical Services - -- 1,800 Communication Services - 20 - 250 General Services 9 - - - Utility Services 1,243 1,300 1,220 1,250 Total Purchased Services 1,752 23,470 22,420 24,470 Supplies/Non-Capital Equipment Office Supplies 339 400 250 400 Leases/Rentals - 2,550 2,550 2,550 Marketing and Promotional Materials 4,809 4,980 3,000 5,000 Fuel 31 80 20 80 Total Supplies/Non-Capital Equipment 5,179 8,010 5,820 8,030 Other Expenditures Food and Related Services 370 1,110 780 1,310 Sponsorships - 400 400 400 Grants and Donations - -57,000 - Total Other Expenditures 370 1,510 58,180 1,710 Total Expenditures 38,217$72,293$124,996$ 93,157$ Expenditure Detail Economic Development Division - General Fund 140 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 150,554$ 172,208$ 123,429$ 131,040$ Seasonal/Temporary Wages 8,405 20,967 20,967 13,978 Overtime 880 500 200 500 Medicare 2,276 2,800 1,890 2,102 Unemployment Insurance 472 579 420 435 Retirement Contributions 21,854 22,215 19,905 17,402 Medical Benefits 30,971 43,350 31,349 32,260 Life/Disability Benefits 1,395 1,668 1,191 1,269 Training/Registration 104 1,000 300 1,860 Dues/Fees 90 150 150 340 Mileage/Travel - - - 2,540 Uniforms/Town Apparel 677 1,500 1,025 630 Total Personnel 217,678 266,937 200,826 204,356 Purchased Services General Services - - - 14,700 Utility Services 1,163 1,600 875 900 Total Purchased Services 1,163 1,600 875 15,600 Supplies/Non-Capital Equipment Office Supplies - - 40 200 Technology Equipment - - 100 - Operating Supplies 1,344 2,000 680 900 Leases/Rentals - - - 1,200 Fuel 3,675 6,562 4,000 5,000 Total Supplies/Non-Capital Equipment 5,019 8,562 4,820 7,300 Other Expenditures Food and Related Services - - 100 475 Total Other Expenditures - - 100 475 Total Expenditures 223,860$ 277,099$ 206,621$ 227,731$ Expenditure Detail CSO/Crossing Guards Division - General Fund 141 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 354,157$ 936,374$ 798,701$ 1,273,942$ Medicare 7,057 13,577 14,065 18,473 Unemployment Insurance 1,035 2,807 2,396 3,776 Retirement Contributions 50,196 135,918 118,162 176,277 Medical Benefits 28,423 100,306 75,067 145,142 Life/Disability Benefits 2,553 8,938 6,336 12,234 Training/Registration 10 425 - 890 Dues/Fees 3,875 23,697 17,800 26,200 Employee Wellness - - - - Mileage/Travel 680 7,220 3,750 7,350 Total Personnel 447,986 1,229,262 1,036,277 1,664,284 Purchased Services Professional Services 17,989 1,350 36,200 1,450 Legal Services 180,000 180,000 28,500 180,000 Consulting Services 407 69,000 68,600 250 Technical Services - - - 16,500 Communication Services - 180 - - General Services 2,059,617 3,090,707 4,050,324 4,911,364 Total Purchased Services 2,258,013 3,341,237 4,183,624 5,109,564 Supplies/Non-Capital Equipment Leases/Rentals - 24,450 20,000 24,850 Marketing and Promotional Materials 3,600 13,020 5,000 13,500 Total Supplies/Non-Capital Equipment 3,600 37,470 25,000 38,350 Capital Outlay Capital Improvement Projects - - - 1,500,000 Total Capital Outlay - - - 1,500,000 Other Expenditures Food and Related Services 59 1,824 1,720 1,950 Sponsorships - 3,600 3,600 3,600 Total Other Expenditures 59 5,424 5,320 5,550 Total Expenditures 2,709,658$ 4,613,393$ 5,250,221$ 8,317,748$ Expenditure Detail URA/Economic Development Community Services Department - FURA Funds 142 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages 354,157$ 936,374$ 798,701$ 452,775$ Medicare 7,057 13,577 14,065 6,565 Unemployment Insurance 1,035 2,807 2,396 1,342 Retirement Contributions 50,196 135,918 118,162 63,052 Medical Benefits 28,423 100,306 75,067 53,119 Life/Disability Benefits 2,553 8,938 6,336 4,350 Training/Registration - 213 - 670 Dues/Fees 3,625 17,700 13,400 20,000 Mileage/Travel 680 4,522 2,250 4,600 Total Personnel 447,726 1,220,355 1,030,377 606,473 Purchased Services Professional Services 3,239 1,010 200 1,100 Legal Services 90,000 90,000 15,000 90,000 Consulting Services 407 66,000 66,000 150 Technical Services - - - 11,000 Communication Services - 180 - - General Services 1,390,142 1,820,158 1,391,572 2,008,980 Total Purchased Services 1,483,788 1,977,348 1,472,772 2,111,230 Supplies/Non-Capital Equipment Leases/Rentals - 23,625 20,000 24,000 Marketing and Promotional Materials 3,600 12,635 5,000 13,000 Total Supplies/Non-Capital Equipment 3,600 36,260 25,000 37,000 Other Expenditures Food and Related Services 59 1,225 720 1,300 Sponsorships - 3,600 3,600 3,600 Total Other Expenditures 59 4,825 4,320 4,900 Total Expenditures 1,935,173$ 3,238,788$ 2,532,469$ 2,759,603$ Expenditure Detail Northern FURA Division - FURA Fund 143 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$ -$ -$ 504,970$ Medicare - - - 7,323 Unemployment Insurance - - - 1,501 Retirement Contributions - - - 68,606 Medical Benefits - - - 58,649 Life/Disability Benefits - - - 4,859 Training/Registration 10 106 - 110 Dues/Fees 125 4,828 4,200 5,000 Mileage/Travel - 2,092 1,500 2,100 Total Personnel 135 7,026 5,700 653,118 Purchased Services Professional Services 14,750 340 36,000 350 Legal Services 48,750 45,000 6,500 45,000 Consulting Services - 3,000 2,600 100 Technical Services - -- 5,500 General Services 669,475 1,270,549 1,192,000 1,382,825 Total Purchased Services 732,975 1,318,889 1,237,100 1,433,775 Supplies/Non-Capital Equipment Leases/Rentals - 675 - 700 Marketing and Promotional Materials - 315 - 400 Total Supplies/Non-Capital Equipment - 990 - 1,100 Other Expenditures Food and Related Services - 460 1,000 500 Total Other Expenditures - 460 1,000 500 Total Expenditures 733,110$ 1,327,365$ 1,243,800$ 2,088,493$ Central FURA Division - FURA Fund Expenditure Detail 144 2020 Audited Amounts 2021 Adopted Budget 2021 Year-End Forecast 2022 Adopted Budget Personnel Regular Wages -$ -$ -$ 316,197$ Medicare - - - 4,585 Unemployment Insurance - - - 933 Retirement Contributions - - - 44,619 Medical Benefits - - - 33,374 Life/Disability Benefits - - - 3,025 Training/Registration - 106 - 110 Dues/Fees 125 1,169 200 1,200 Mileage/Travel - 606 - 650 Total Personnel 125 1,881 200 404,693 Purchased Services Legal Services 41,250 45,000 7,000 45,000 General Services - - 1,466,752 1,519,559 Total Purchased Services 41,250 45,000 1,473,752 1,564,559 Supplies/Non-Capital Equipment Leases/Rentals - 150 - 150 Marketing and Promotional Materials - 70 - 100 Total Supplies/Non-Capital Equipment - 220 - 250 Capital Outlay Capital Improvement Projects - - - 1,500,000 Total Capital Outlay - - - 1,500,000 Other Expenditures Food and Related Services - 139 - 150 Total Other Expenditures - 139 - 150 Total Expenditures 41,375$47,240$1,473,952$ 3,469,652$ Expenditure Detail Bighorn FURA Division - FURA Fund 145 146 Program Overview Capital Improvement Program The Town of Firestone’s Capital Improvement Program (CIP) identifies and provides a summary of all planned capital projects and corresponding funding sources for the ensuing five-year period. The 2022 budget includes $17,522,464 in capital improvement projects. In order to be included in the CIP, a project must meet the following requirements: Total costs of the project are expected to meet or exceed $5,000. The resulting project will have a useful life of more than one year. The project will result in the creation of a new asset or the extension of an existing asset’s useful life, value, and/or operational capacity During the preparation process, staff focused on setting priorities and identifying which projects or phases of projects could reasonably be accomplished within each year. Contractual obligations as well as funding limitations and needs were also considered in setting the priorities. Capital improvement projects are funded through a variety of sources including the use of reserves, restricted and designated revenues, debt financing, grant awards, and available operating revenues. All available current and estimated future resources were considered when identifying planned capital improvements. The forecasted costs of each capital project meet, but do not exceed, the limitations of the identified funding sources. The following pages provide a summary listing of the planned capital projects by fund. Each fund summary is then followed by individual project worksheets which provide project dates, total estimated costs, a brief description of the project, as well as any ongoing operating costs or savings associated with the project. Corresponding funding sources by project year are also presented. 147 Capital Expenditures2021AdoptedBudget2021Year-End Forecasts2021 Estimated Carry Over2022 Adopted Budget2023Estimate2024Estimate2025Estimate2026Estimate5-YearTotalFunding SourceNeighbor's Point Park2,000,000 2,000,000 - - - - - - - Park Impact FeesSculptures10,000 - - - - - - - - Park Impact FeesPavement Maintenance250,000 250,000 - 1,500,000 1,500,000 850,000 850,000 850,000 5,550,000 American Rescue Funds/1% Sales TaxDust Control 60,000 60,000 - 210,000 210,000 270,000 270,000 270,000 1,230,000 1% Sales TaxStreet and Crosswalk Striping10,000 10,000 - 10,000 10,000 10,000 10,000 10,000 50,000 1% Sales TaxStreet Signs Program12,000 12,000 - 12,000 12,000 12,000 12,000 12,000 60,000 1% Sales TaxTown Hall 4,000,000 5,200,000 - -- - - - - COP's/.6% Sales taxPublic Works Administration Offices Building2,750,000 2,500,000 - 54,171 - - - - 54,171 COP's/.6% Sales Tax Historic Firestone Street Replacement621,500 - 621,500 - 660,000 679,000 679,000 679,000 3,318,500 1% Sales TaxFrontier St Paving (McClure to Grant)- - - - 680,000 - - - 680,000 1% Sales TaxCentral Park Master Plan250,000 300,000 - - - - - - - Park Impact FeesHarney Park- - - - 300,000 - - - 300,000 1% Sales TaxMountain Shadows Park - - - 350,000 - - - - 350,000 Park Impact FeesTraffic Signal Upgrade20,000 20,000 - 20,000 20,000 20,000 20,000 20,000 100,000 1% Sales TaxWeld Count Rd 26 Last Chance Ditch Crossing- - - - 1,700,000 - - - 1,700,000 1% Sales TaxNew Traffic Signals- - - 800,000 - - - - 800,000 Street Impact FeesMoving Dog Parks- - - 150,000 - - - - 150,000 1% Sales TaxRelocate Conex- - - 7,000 - - - - 7,000 .6% Sales TaxTotal Capital Expenditures9,983,500$ 10,352,000$ 621,500$ 3,113,171$ 5,092,000$ 1,841,000$ 1,841,000$ 1,841,000$ 14,349,671$ CAPITAL IMPROVEMENT PROGRAM SUMMARYCapital Projects Fund148 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 1% Sales Tax 850,000 850,000 850,000 2,550,000$ American Rescue Plan Act 1,500,000 1,500,000 3,000,000 - - - Total Revenue 1,500,000$ 1,500,000$ 850,000$ 850,000$ 850,000$ 5,550,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials 1,500,000 1,500,000 850,000 850,000 850,000 5,550,000 Equipment - Other - - Other - - Total Expenditures 1,500,000$ 1,500,000$ 850,000$ 850,000$ 850,000$ 5,550,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Pavement Maintenance Project Dates:Ongoing Ongoing Comprehensive Project Cost:$5,500,000.00 (5 Year Total) x Description/Justification: The Annual funds are for roadway maintenance of minor asphalt replacement, chip, or slurry seal. This improvement would be used in the preservation of currently deteriorating roadways and drive surfaces. Asphalt replacement would be limited to large patches to remedy current water flow issues and surface imperfections that could eventually lead to the breakdown of roadways, creating the need for total reconstruction and rehabilitation. Source of Funding: Expenditures: 149 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 1% Sales Tax 210,000 210,000 270,000 270,000 270,000 1,230,000$ - - - - Total Revenue 210,000$ 210,000$ 270,000$ 270,000$ 270,000$ 1,230,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials 210,000 210,000 270,000 270,000 270,000 1,230,000 Equipment - Other - - Other - - Total Expenditures 210,000$ 210,000$ 270,000$ 270,000$ 270,000$ 1,230,000$ Comprehensive Project Cost:$1,230,000.00 (5 Year Total) x Description/Justification: The use of mag chloride has become needed to maintain the gravel roads' integrity and stability within the Town of Firestone. The application of binding agents reduces the maintenance frequency required for unpaved roadways by increasing moisture content and forming a solid base that is needed for routine maintenance operations. Because of the qualities of the applied material, the presence of dust is significantly reduced for the citizens who reside in these areas. Also adding of additional road base to dirt road that have have the matirial on them degrgate over the years. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Dust Control Project Dates:Ongoing Ongoing 150 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 1% Sales Tax 10,000 10,000 10,000 10,000 10,000 50,000$ - - - - Total Revenue 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 50,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials 10,000 10,000 10,000 10,000 10,000 50,000 Equipment - Other - - Other - - Total Expenditures 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 50,000$ Comprehensive Project Cost:$50,000.00 ( 5 Year Total) x Description/Justification: Existing pavement markings have become worn from age and use. In order to maintain a standard of safety consistent with the Town's standards and specifications, many markings will need to be rehabilitated or, in some cases, entirely replaced. Roadway markings, including pedestrian markings, are also subject to MUTCD and the Town has an implicit liability to ensure that these markings are present, correct, and in good order. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Street and Crosswalk Striping Project Dates:Ongoing Ongoing 151 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 1% Sales Tax 12,000 12,000 12,000 12,000 12,000 60,000$ - - - - Total Revenue 12,000$ 12,000$ 12,000$ 12,000$ 12,000$ 60,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials 12,000 12,000 12,000 12,000 12,000 60,000 Equipment - Other - - Other - - Total Expenditures 12,000$ 12,000$ 12,000$ 12,000$ 12,000$ 60,000$ Comprehensive Project Cost:$60,000.00 (5 Year Total) x Description/Justification: Existing signage has become worn and weathered, requiring urgent replacement. In order to be in compliance with MUTCD, signage must be inventoried and replaced within the longevity specifications of the signage. Currently, the Town has an abundance of signs that no longer meet the standards for retro- reflectivity and have become a concern for liability. Signage is subject to MUTCD regulations, and the Town has the implicit liability to ensure that these signs are present, correct, and in good working order. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Street Sign Program Project Dates:Ongoing Ongoing 152 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total .6% Sales Tax 54,171 54,171$ - - - - Total Revenue 54,171$ -$ -$ -$ -$ 54,171$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials 54,171 54,171 Equipment - Other - - Other - - Total Expenditures 54,171$ -$ -$ -$ -$ 54,171$ Comprehensive Project Cost:$54,171.00 X Description/Justification: This project is for the purchase and installation of the Video Insight Access Control System and the Panasonic Video Surveillance System. This will update the access control system to suit the needs of the Public Works Facility as well as put the facility's access control on the same system as the Police and Municipal Court Facility and the new Town Hall Facility. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Access Control and Cameras at Public Works Facility Project Dates:2022 2022 153 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 1% Sales Tax 621,500 660,000 679,000 679,000 679,000 3,318,500$ - - - - Total Revenue 621,500$ 660,000$ 679,000$ 679,000$ 679,000$ 3,318,500$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 621,500 660,000 679,000 679,000 679,000 3,318,500 Materials - Equipment - Other - - Other - - Total Expenditures 621,500$ 660,000$ 679,000$ 679,000$ 679,000$ 3,318,500$ Comprehensive Project Cost:$3,318,500 (5 Year Total) X Description/Justification: The 2014 Pavement Condition Report found that the majority of roads in the Historic Firestone area were in marginal to poor condition and need replacement. This project will provide funding to do full street replacements at the same time that the Historic Firestone Waterline Replacements are occurring. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Historic Firestone Street Replacement Project Dates:Ongoing Ongoing 154 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 1% Sales Tax 680,000 680,000$ - - - - Total Revenue -$ 680,000$ -$ -$ -$ 680,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design 40,000 40,000 Construction 640,000 640,000 Materials - Equipment - Other - - Other - - Total Expenditures -$ 680,000$ -$ -$ -$ 680,000$ Comprehensive Project Cost:$680,000.00 x Description/Justification: The property on both sides of this portion of Frontier are owned by Anadarko and not anticipated to be developed at this time. Frederick is approving several new residential subdivisions on both sides of Frontier further south and requiring their developers to pave that portion of Frontier. We expect some of that new traffic will use this portion of Frontier for daily commutes resulting in public works time to maintain the roadway. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Frontier Street Paving (McClure to Grant) Project Dates:2023 2023 155 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 1% Sales Tax 300,000 300,000$ - - - - Total Revenue -$ 300,000$ -$ -$ -$ 300,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 300,000 300,000 Materials - Equipment - Other - - Other - - Total Expenditures -$ 300,000$ -$ -$ -$ 300,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Harney Park Playground Project Dates:2023 2023 Comprehensive Project Cost:$200,000.00 X Description/Justification: The Town has received a $40,000 grant through the National Fitness Campaign to add a fitness pad to Harney Park. The fitness pad will be located in Harney Park next to the Firestone Trail, making it accessible to all Firestone residents. Source of Funding: Expenditures: 156 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Park Impact Fees 350,000 350,000$ - - - - Total Revenue 350,000$ -$ -$ -$ -$ 350,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials 350,000 350,000 Equipment - Other - - Other - - Total Expenditures 350,000$ -$ -$ -$ -$ 350,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Mountain Shadows Park Improvements Project Dates:2022 2022 Comprehensive Project Cost:$350,000.00 x Description/Justification: Currently, there is a walking trail that stops halfway around Mountain Shadows Park. The plan would be to continue this trail and make it a continuous loop. This is a request that has been made by the residents for the last couple of years. Additionally, we would like to do add a bicycle playground or pump track. Adding an amenity to a park that only has a playground would greatly enhance Mountain Shadows Park. Source of Funding: Expenditures: 157 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 1% Sales Tax 20,000 20,000 20,000 20,000 20,000 100,000$ - - - - Total Revenue 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 100,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 20,000 20,000 20,000 20,000 20,000 100,000 Materials - Equipment - Other - - Other - - Total Expenditures 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 100,000$ Comprehensive Project Cost:$100,000.00 (5 Year Total) X Description/Justification: Included in the new Design Standards and Construction Specifications for Public Improvements that were adopted in 2020 were new specifications for traffic signals. These new specifications will ensure signals are constructed using the most current industry-standard equipment and standards. However, existing signals need to be upgraded to these new specifications. Priority will be given to replacing all signal controller units with current controllers, followed by other safety and operational upgrades. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Traffic Signal Upgrade Project Dates:Ongoing Ongoing 158 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 1% Sales Tax 1,700,000 1,700,000$ - - - - Total Revenue -$ 1,700,000$ -$ -$ -$ 1,700,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 1,700,000 1,700,000 Materials - Equipment - Other - - Other - - Total Expenditures -$ 1,700,000$ -$ -$ -$ 1,700,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Weld Count Rd 26 Last Chance Ditch Crossing Project Dates:2023 2023 Comprehensive Project Cost:$1,700,000.00 X Description/Justification: In the 2020 CDOT Bridge Inspection Report, it found that the WCR 26 crossing of the Last Chance Ditch was rated as in Poor condition. It provides a high priority recommendation that the deck be replaced. After meeting with CDOT bridge engineers they believe a deck replacement may only extend the life of the 5-10 years until the major bridge structure will need to be replaced. This project would replace the entire bridge with either a new bridge or culvert. Source of Funding: Expenditures: 159 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Street Light Fees 800,000 800,000$ - - - - Total Revenue 800,000$ -$ -$ -$ -$ 800,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 800,000 800,000 Materials - Equipment - Other - - Other - - Total Expenditures 800,000$ -$ -$ -$ -$ 800,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:New Traffic Signals Project Dates:2022 2022 Comprehensive Project Cost:$800,000.00 X Description/Justification: This project would install two new traffic signals on Colorado Boulevard at Oak Meadows Boulevard and at the King Soopers entrance if they are warranted. Source of Funding: Expenditures: 160 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 1% Sales Tax 150,000 150,000$ - - - - Total Revenue 150,000$ -$ -$ -$ -$ 150,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials 150,000 150,000 Equipment - Other - - Other - - Total Expenditures 150,000$ -$ -$ -$ -$ 150,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Moving of Dog Parks Project Dates:2022 2022 Comprehensive Project Cost:$150,000.00 x Description/Justification: We are need of moving 2 dog parks that are currently located in Storm Water detention Ponds. Settlers Dog park as well as Aisiks Dog park need to be moved as soon as possible per the State of Colorado. The unhealthy conditions of having dog waste flow into our storm drains needs to be addressed. We have decided on a couple areas in which to move these parks to. Source of Funding: Expenditures: 161 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total .6% Sales Tax 7,000 7,000$ - - - - Total Revenue 7,000$ -$ -$ -$ -$ 7,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials - Equipment - Other - Mov 7,000 7,000 Other - - Total Expenditures 7,000$ -$ -$ -$ -$ 7,000$ Comprehensive Project Cost:$7,000.00 X Description/Justification: This is to relocate the Conex that is currently at the old Town Hall and place it at the Public Works Facility for continued use by Town Staff. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Conex Relocation Project Dates:2022 2022 162 Capital Expenditures2021AdoptedBudget2021Year-End Forecasts2021 Estimated Carry Over2022 Adopted Budget2023Estimate2024Estimate2025Estimate2026Estimate5-YearTotal Funding SourceSettlers Park Improvements 225,000 225,297 - 50,000 75,000 - - - 125,000 CTFFirestone Trail Improvements75,000 75,000 - 75,000 75,000 - - - 150,000 CTFSports Complex Improvements- - - - 150,000 - - - 150,000 CTFTotal Capital Expenditures300,000$ 300,297$ -$ 125,000$ 300,000$ -$ -$ -$ 425,000$ CAPITAL IMPROVEMENT PROGRAM SUMMARYConservation Trust Fund163 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Conservation Trust Funds 50,000 75,000 125,000$ - - - - Total Revenue 50,000$ 75,000$ -$ -$ -$ 125,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials 50,000 75,000 125,000 Equipment - Other - - Other - - Total Expenditures 50,000$ 75,000$ -$ -$ -$ 125,000$ Comprehensive Project Cost:$350,297.00 x Description/Justification: Replacement of two playground sets at Settlers Park. The replacement is needed because the current playground equipment is almost 20 years old. The Playground equipment is very outdated and is starting to fall apart. A couple of the play stations on the units are out of compliance with the National Playground safety commission. Failing to replace the playground components is a public hazard and could lead to serious injury. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Settlers Park Improvements Project Dates:2021 2023 164 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Conservation Trust Funds 75,000 75,000 150,000$ - - - - Total Revenue 75,000$ 75,000$ -$ -$ -$ 150,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials 75,000 75,000 150,000 Equipment - Other - - Other - - Total Expenditures 75,000$ 75,000$ -$ -$ -$ 150,000$ Comprehensive Project Cost:$225,000.00 x Description/Justification: The Firestone Trail is one of the main pieces of the entire Firestone Parks, Trails, and Open Space system. The Firestone Trail is used 365 days of the year by many residents, connecting them between Dacono, Frederick, and Firestone. It is a staple of the Firestone Colorado landscape, and it needs improvement. Adding some landscaping improvements, signage, possible wayfinding, and more site furnishings to the trail will only enhance what we already have. Solar lighting along the trail is one of the main goals for the Parks division in 2021. Solar lighting will help the appearance of the trail and help with security and safety for our residents. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Firestone Trail Improvements Project Dates:2021 2023 165 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Conservation Trust Funds 150,000 150,000$ - - - - Total Revenue -$ 150,000$ -$ -$ -$ 150,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials 150,000 150,000 Equipment - Other - - Other - - Total Expenditures -$ 150,000$ -$ -$ -$ 150,000$ Comprehensive Project Cost:$150,000.00 X Description/Justification: For 2022 Parks is looking into improving the Sports Complex part of this improvement was supposed to be done in 2020. However, with time constraints and the protocols put into place due to Covid-19, we could not get them accomplished. Parks is looking into placing shade structures on all bleachers at the Sports Complex. With the lack of trees out there now, a shade structure is in need. Along with the shade, the structures will also protect visitors to the park from foul balls while games are in process. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Firestone Sports Complex Improvements Project Dates:2023 2023 166 Capital Expenditures2021AdoptedBudget2021Year-End Forecasts2021 Estimated Carry Over2022 Adopted Budget2023Estimate2024Estimate2025Estimate2026Estimate5-YearTotal Funding SourceWeld Count Rd 20 Coal Ridge Ditch Crossing - - - 1,500,000 - - - - 1,500,000 Property Tax IncrementTotal Capital Expenditures-$ -$ -$ 1,500,000$ -$ -$ -$ -$ 1,500,000$ CAPITAL IMPROVEMENT PROGRAM SUMMARY Big Horn Firestone Urban Renewal Authority167 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Property Tax Increment 1,500,000 1,500,000$ - - - - Total Revenue 1,500,000$ -$ -$ -$ -$ 1,500,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 1,500,000 1,500,000 Materials - Equipment - Other - - Other - - Total Expenditures 1,500,000$ -$ -$ -$ -$ 1,500,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Weld Count Rd 20 Coal Ridge Ditch Crossing Project Dates:2022 2022 Comprehensive Project Cost:$1,500,000.00 X Description/Justification: In the 2020 CDOT Bridge Inspection Report, it found that the WCR 20 crossing of the Coal Ridge Ditch was rated as in Poor condition. It provides a high priority recommendation that the deck be replaced. After meeting with CDOT bridge engineers they believe a deck replacement may only extend the life of the 5-10 years until the major bridge structure will need to be replaced. This project would replace the entire bridge with either a new bridge or culvert. Source of Funding: Expenditures: 168 Capital Expenditures2021AdoptedBudget2021Year-End Forecasts2021 Estimated Carry Over2022 Adopted Budget2023Estimate2024Estimate2025Estimate2026Estimate5-YearTotal Funding SourceGould Property Clean Up - - - 15,000 - - - - 15,000 WFWater Rights2,000,000 3,000,000 - - - - - - - WFGould Well Field1,252,300 1,577,708 - - - - - - - 2020 Water Ent. BondMountain Shadows Park Conversion252,600 - - 253,000 - - - - 253,000 WFNISP Participation973,000 474,500 - 650,000 1,492,000 1,492,000 1,492,000 1,492,000 6,618,000 WFFirestone Reservoir No. 1 Infrastructure Construction5,613,600 6,996,263 - 777,363 - - - - 777,363 2020 Water Ent. BondFirestone Reservoir No. 1 Infrastructure CE & Geotech551,980 584,285 - 120,040 - - - - 120,040 2020 Water Ent. BondHistoric Firestone Water Line Replacements384,290 - 384,290 395,716 407,587 419,815 432,410 432,410 2,472,228 WFSt. Vrain Water Treatment Plant Construction and CE13,917,750 11,291,148 - 5,214,003 - - - - 5,214,003 2020 Water Ent. BondSt Vrain Water Treatment Plant FF&E440,000 320,200 - 2,270,800 - - - - 2,270,800 2020 Water Ent. BondSt. Vrain WTP Blend Pipeline and Pump Station3,522,560 7,693,835 - 854,871 455,000 450,000 3,647,500 3,647,500 9,054,871 2020 Water Ent. BondSt Vrain WTP Injection Well4,535,000 6,094,046 - -- - - - - 2020 Water Ent. BondSCADA Upgrade157,300 64,952 45,522 - - - - - 45,522 WFFirestone Reservoir No.1 RipRap1,445,000 1,425,100 - - - - - - - WFFirestone Reservoir No. 2- - - 898,000 - - 3,288,140 7,740,800 11,926,940 Raw Water Impact FeesNon-Potable Irrigation System Infrastructure187,300 - - 200,000 2,242,000 - - - 2,442,000 Raw Water Impact FeesWater Master Plan125,000 - 125,000 - - - - - 125,000 WFHistoric Firestone Water Line Design375,000 - 375,000 - - - - - 375,000 WFAlluvial Well Field No. 2317,500 146,000 44,000 - - 420,000 6,090,000 - 6,554,000 2020 Water Ent. BondRegional Detention Pond- 225,000 - - - - - - - WFWater Tank- - - - - - - 6,766,000 6,766,000 WFWater Rate Study- - - 120,000 - - - - 120,000 WFCoal Ridge Ditch Lateral Supply Pipeline- - - 803,500 5,043,500 - - - 5,847,000 WF/ Water Ent BondNISP Transfer Pipeline- - - 152,000 - - 336,250 - 488,250 WFTank 2 Distribution Pipeline- - - - 637,500 1,005,000 5,555,341 5,555,341 12,753,182 Water Ent BondCWCWD Flow Control/Meter Vaults- - - - 263,000 3,063,950 - - 3,326,950 Water Ent Bond- Total Capital Expenditures36,050,180$ 39,893,037$ 973,812$ 12,724,293$ 10,540,587$ 6,850,765$ 20,841,641$ 25,634,051$ 77,565,149$ CAPITAL IMPROVEMENT PROGRAM SUMMARYWater Fund169 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 15,000 15,000$ - - - - Total Revenue 15,000$ -$ -$ -$ -$ 15,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 15,000 15,000 Materials - Equipment - Other - - Other - - Total Expenditures 15,000$ -$ -$ -$ -$ 15,000$ Comprehensive Project Cost:$15,000.00 X Description/Justification: This is to remove and clean up the remaining concrete and debris on the Gould property. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Gould Property Clean Up Project Dates:2022 2022 170 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 253,000 253,000$ - - - - Total Revenue 253,000$ -$ -$ -$ -$ 253,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 253,000 253,000 Materials - Equipment - Other - - Other - - Total Expenditures 253,000$ -$ -$ -$ -$ 253,000$ Comprehensive Project Cost:$253,000.00 x Description/Justification: Completion of infrastructure for the well drilled at Mountain Shadows Park in 2019. This well will allow the Mountain Shadows Parks to be irrigated by non- potable water vs. potable water currently being used. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Mountain Shadows Park Conversion to Well Water Irrigation Project Dates:2022 2022 171 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 809,250 1,492,000 1,492,000 1,492,000 1,492,000 6,777,250$ - - - - Total Revenue 809,250$ 1,492,000$ 1,492,000$ 1,492,000$ 1,492,000$ 6,777,250$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design 809,250 1,492,000 1,492,000 1,492,000 1,492,000 6,777,250 Construction - Materials - Equipment - Other - - Other - - Total Expenditures 809,250$ 1,492,000$ 1,492,000$ 1,492,000$ 1,492,000$ 6,777,250$ Comprehensive Project Cost:$6,777,250.00 (5 Year Total) x Description/Justification: The Town of Firestone has an annual participation expense for the 1300 ac-ft. of water from the Northern Integrated Supply Project. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:NISP Participation Project Dates:Ongoing Ongoing 172 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 2020 Water Enterprise Bond 777,363 777,363$ - - - - Total Revenue 777,363$ -$ -$ -$ -$ 777,363$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 777,363 777,363 Materials - Equipment - Other - - Other - - Total Expenditures 777,363$ -$ -$ -$ -$ 777,363$ Comprehensive Project Cost:$9,248,761.00 x Description/Justification: The facility will allow the Town to divert and store surface water used to augment alluvial pumping and deliver non-potable water to many of the Town's parks for irrigation. The construction of Firestone Reservoir No. 1 includes two pump stations, two irrigation ditch diversions, and a pipeline to convey return flows to the St. Vrain River. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Firestone Reservoir No. 1 Supply & Delivery Infrastructure Construction Project Dates:2020 2022 173 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 2020 Water Enterprise Bond 120,040 120,040$ - - - - Total Revenue 120,040$ -$ -$ -$ -$ 120,040$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials - Equipment - Other - 120,040 120,040 Other - - Total Expenditures 120,040$ -$ -$ -$ -$ 120,040$ Comprehensive Project Cost:$842,320.00 x Description/Justification: Construction engineering services and geotech services for Firestone Reservoir No. 1 infrastructure construction Source of Funding: Expenditures: professional consultants 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Firestone Reservoir No. 1 Supply & Delivery Infrastructure CE & Geotech Project Dates:2020 2022 174 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 780,006 407,587 419,815 432,410 432,410 2,472,228$ - - - - Total Revenue 780,006$ 407,587$ 419,815$ 432,410$ 432,410$ 2,472,228$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 780,006 407,587 419,815 432,410 432,410 2,472,228 Materials - Equipment - Other - - Other - - Total Expenditures 780,006$ 407,587$ 419,815$ 432,410$ 432,410$ 2,472,228$ Comprehensive Project Cost:$2,087,938.00 (5 Year Total) X Description/Justification: Numerous water lines in Historic Firestone are undersized, shallow, and in need of replacement. This project will replace those water lines and be donein conjunction with the Historic Firestone Street Replacement project. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Historic Firestone Water Line Replacements Project Dates:Ongoing Ongoing 175 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 2020 Water Enterprise Bond 5,214,003 5,214,003$ - - - - Total Revenue 5,214,003$ -$ -$ -$ -$ 5,214,003$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 5,214,003 5,214,003 Materials - Equipment - Other - - Other - - Total Expenditures 5,214,003$ -$ -$ -$ -$ 5,214,003$ Comprehensive Project Cost:$20,644,851.00 X Description/Justification: The St. Vrain Water Treatment Pplant will contain pre-treatment, ultrafiltration, reverse osmosis filtration, and disinfection technologies, along with all the required tanks, pumps, and other infrastructure necessary to operate the plant. The treatment plant technologies were selected to treat St. Vrain Creek alluvial groundwater sources or St. Vrain Creek surface water sources. The current plan uses alluvial groundwater sources in the first phase of the treatment plant operation. The water treatment plant is being designed to facilitate expansion to an ultimate capacity of 5 million gallons per day (MGD). It willbe developed in phases that allow the capacity to expand as the population and water demand grows. The current phase being constructed will deliver 1.5 MGD. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:St. Vrain Water Treatment Plant Construction and CE Project Dates:2020 2022 176 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 2020 Water Enterprise Bond 2,270,800 2,270,800$ - - - - Total Revenue 2,270,800$ -$ -$ -$ -$ 2,270,800$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials - Equipment 2,270,800 2,270,800 Other - - Other - - Total Expenditures 2,270,800$ -$ -$ -$ -$ 2,270,800$ Comprehensive Project Cost:$2,781,200.00 x Description/Justification: Furniture, fixtures, and equipment for the St Vrain Water Treatment Plant Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:St Vrain Water Treatment Plant FF&E and Incidental Costs Project Dates:2020 2022 177 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 2020 Water Enterprise Bond 854,871 455,000 450,000 3,647,500 3,647,500 9,054,871$ - - - - Total Revenue 854,871$ 455,000$ 450,000$ 3,647,500$ 3,647,500$ 9,054,871$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 854,871 455,000 450,000 3,647,500 3,647,500 9,054,871 Materials - Equipment - Other - - Other - - Total Expenditures 854,871$ 455,000$ 450,000$ 3,647,500$ 3,647,500$ 9,054,871$ Comprehensive Project Cost:$17,000,947.00 x Description/Justification: It will be necessary for the Town to install it's own pump station at the St Vrain WTP to pump treated water from the plant into our distribution system. The Phase 1 system will be designed to accommodate the ultimate pump configuration but will only construct the system needed to deliver into the Zone 2 and Zone 3 locations. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:St Vrain Water Treatment Plant Blend Pipeline Pump Station Project Dates:2020 2026 178 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 45,522 45,522$ - - - - Total Revenue 45,522$ -$ -$ -$ -$ 45,522$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 45,522 45,522 Materials - Equipment - Other - - Other - - Total Expenditures 45,522$ -$ -$ -$ -$ 45,522$ Comprehensive Project Cost:$157,300.00 x Description/Justification: Upgrade of the Town's existing SCADA field equipment along with design and installation of the additional SCADA infrastructure needed for the communication with Firestone Reservior No. 1 Supply and Infrastructure system, Gould Alluvial Well, St Vrain WTP, and St Vrain WTP pipeline and pump station. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:SCADA Upgrade Project Dates:2021 2022 179 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Raw Water Impact Fees 898,000 3,288,140 7,740,800 11,926,940$ - - - - Total Revenue 898,000$ -$ -$ 3,288,140$ 7,740,800$ 11,926,940$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction - Materials - Equipment - 898,000 3,288,140 7,740,800 11,926,940 Other - - Total Expenditures 898,000$ -$ -$ 3,288,140$ 7,740,800$ 11,926,940$ Comprehensive Project Cost:$11,926,940.00 x Description/Justification: With the purchase of Firestone Reservoir No. 1, the Town was able to secure an option to purchase an adjacent reservoir. This reservoir could yeild about 1,090 AF of additional raw storage for the Town. Source of Funding: Expenditures: Other - Reservoir and water rights 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Firestone Reservoir No. 2 Project Dates:2022 2026 180 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Raw Water Impact Fees 200,000 2,242,000 2,442,000$ - - - - Total Revenue 200,000$ 2,242,000$ -$ -$ -$ 2,442,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design 200,000 200,000 Construction 2,242,000 2,242,000 Materials - Equipment - Other - - Other - - Total Expenditures 200,000$ 2,242,000$ -$ -$ -$ 2,442,000$ Comprehensive Project Cost:$2,442,000.00 x Description/Justification: One of the primary reasons for purchasing Firestone Reservoir No. 1 was to allow the Town to develop a non-potable irrigation system so that the Towns parks and potentially some HOA open spaces can be converted from treated water irrigation. The Reservoir No. 1 infrastructure will be completed in 2021, including the irrigation pump station. In 2021 staff would like to complete the design of the first phase of non-potable water irrigation infrastructure so that construction can be completed in 2022. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Non-Potable Irrigation System Infrastructure Project Dates:2022 2023 181 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 125,000 125,000$ - - - - Total Revenue 125,000$ -$ -$ -$ -$ 125,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies 125,000 125,000$ Design - Construction - Materials - Equipment - Other - - Other - - Total Expenditures 125,000$ -$ -$ -$ -$ 125,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Water Master Plan Project Dates:2021 2022 Comprehensive Project Cost:$125,000.00 X Description/Justification: The Town's current Water Master Plan was completed in 2010. Master plans should be updated every 5 years to reflect current conditions and future needs. In addition, an Asset Management Plan will be included to assess current water inventory and develop a long-term financial plan for funding replacements, upgrades and expansion of the Town's water infrastructure. Source of Funding: Expenditures: 182 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 375,000 375,000$ - - - - Total Revenue 375,000$ -$ -$ -$ -$ 375,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design 375,000 375,000 Construction - Materials - Equipment - Other - - Other - - Total Expenditures 375,000$ -$ -$ -$ -$ 375,000$ Comprehensive Project Cost:$375,000.00 X Description/Justification: Numerous water lines in Historic Firestone are undersized, shallow, and in need of replacement. This project will complete an overall design for all waterlines in the area that need replacement. By completing the entire design upfront, the yearly Historic Firestone Water Line Replacements projects can be done quicker without a need for a design to be completed, and all funds can go to construction rather than split with a design. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Historic Firestone Water Line Design Project Dates:2021 2022 183 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total 2020 Water Enterprise Bond 44,000 420,000 6,090,000 6,554,000$ - - - - Total Revenue 44,000$ -$ 420,000$ 6,090,000$ -$ 6,554,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies 44,000 44,000$ Design - Construction 420,000 6,090,000 6,510,000 Materials - Equipment - Other - - Other - - Total Expenditures 44,000$ -$ 420,000$ 6,090,000$ -$ 6,554,000$ Comprehensive Project Cost:$6,700,000.00 x Description/Justification: The St. Vrain Water Treatment Plant will receive water from alluvial well sources. The alluvial well field being developed on the FAST (formerly Gould) Property will not provide enough water to fully utilize the entire water treatment plant capcity. Multiple alluvial well sites are anticipated to be devleoped per the Firestone 2020-2050 Water Action Plan. In 2021 staff will begin exploration and assessment of Well Field No. 2. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Alluvial Well Field No. 2 Project Dates:2021 2025 184 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 6,766,000 6,766,000$ - - - - Total Revenue -$ -$ -$ -$ 6,766,000$ 6,766,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design - Construction 6,766,000 6,766,000 Materials - Equipment - Other - - Other - - Total Expenditures -$ -$ -$ -$ 6,766,000$ 6,766,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Water Tank Project Dates:2026 2026 Comprehensive Project Cost:$6,766,000.00 x Description/Justification: As demand grows in the Towns water distribution system it will be necessary to add additional potable water storage to the distribution system. This storage provide a volume of water to fight extended buildiong fires, to help meet peak hour demands, and to provide emergency storage in the event there is an interuption in treated water delivery to the distribution system. Source of Funding: Expenditures: 185 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 120,000 120,000$ - - - - Total Revenue 120,000$ -$ -$ -$ -$ 120,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies 120,000 120,000$ Design - Construction - Materials - Equipment - Other - - Other - - Total Expenditures 120,000$ -$ -$ -$ -$ 120,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Water Rate Study Project Dates:2022 2022 Comprehensive Project Cost:$120,000.00 x Description/Justification: The Water Rate Study was last completed in 2018 and since that time the Town has seen increased growth, as well as increased operating expenditures. In addition, a Water Master Plan will be completed in 2022, showing the need for capital projects related to water distribution. With these changes comes the need to update the utility fees to meet the Town's current water needs. Source of Funding: Expenditures: 186 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 803,500 803,500$ Water Enterprise Bond 5,043,500 5,043,500 - - - Total Revenue 803,500$ 5,043,500$ -$ -$ -$ 5,847,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design 460,000 460,000 Construction 5,043,500 5,043,500 Materials - Equipment - Other - 343,500 343,500 Other - - Total Expenditures 803,500$ 5,043,500$ -$ -$ -$ 5,847,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Coal Ridge Ditch Lateral Supply Pipeline Project Dates:2022 2023 Comprehensive Project Cost:$5,847,000.00 x Description/Justification: Firestone will acquire water rights in the New Coal Ridge Ditch System by dedication from existing landowners and by purchase. The Coal Ridge Ditch is also capable of conveying Lower Boulder Ditch system water rights that the Town currently wons and more right the Town will acquire in the future. To best capatilze on this ditch the Town has determined that design and contruction of a new lateral off the northern most point of the ditch to convey water to the Reservoir 1 and Reservoir 2 site will be necessary. Source of Funding: Expenditures: Easements 187 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Fund 152,000 336,250 488,250$ - - - - Total Revenue 152,000$ -$ -$ 336,250$ -$ 488,250$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies 152,000 152,000$ Design - Construction - Materials - Equipment - Other - 336,250 336,250 Other - - Total Expenditures 152,000$ -$ -$ 336,250$ -$ 488,250$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:NISP Transfer Pipeline Project Dates:2022 2029 Comprehensive Project Cost:$4,270,500.00 x Description/Justification: The NISP Project should be completed and ready to deliver water between 2028 and 2030. The NISP project includes a pipeline to deliver water to the southern Particpants. That pipeline will terminate near the intersection of Colorado Blvd and SH 66. Firestone will then be able to construct a pipeline to convey the Towns water from there to the DSt Vrain Water Treatment Plant. Source of Funding: Expenditures: Easements 188 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Enterprise Bond 637,500 1,005,000 5,555,341 $5,555,341 12,753,182$ - - - - Total Revenue -$ 637,500$ 1,005,000$ 5,555,341$ 5,555,341$ 12,753,182$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design 1,005,000 1,005,000 Construction 5,555,341 $5,555,341 11,110,682 Materials - Equipment - Other - 637,500 637,500 Other - - Total Expenditures -$ 637,500$ 1,005,000$ 5,555,341$ 5,555,341$ 12,753,182$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Tank 2 Distribution Pipeline Project Dates:2023 2026 Comprehensive Project Cost:$12,753,182.00 x Description/Justification: Firestone will build a new elevated water tank next the existing tank in 2026. This tank will principally serve to store treated water from the St Vrain Water Treatment Plant. The Tank 2 Distribution Pipeline will connect the new tank to the Town's existing distribution system and will also serve as the spine fo the extended distribution to serve the eastern portions of the Town's growth planning area. Source of Funding: Expenditures: Easements 189 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Water Enterprise Bond 263,000 3,063,950 3,326,950$ - - - - Total Revenue -$ 263,000$ 3,063,950$ -$ -$ 3,326,950$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies -$ Design 263,000 263,000 Construction 3,063,950 3,063,950 Materials - Equipment - Other - - Other - - Total Expenditures -$ 263,000$ 3,063,950$ -$ -$ 3,326,950$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:CWCWD Master Meter Flow Control Vaults Project Dates:2023 2024 Comprehensive Project Cost:$3,326,950.00 x Description/Justification: Starting in 2022 the Town will have two water treatment plants providing service to the distribution system. To ensure that the volume of water being taken from each of the water treatment plants is balanced with the service taps paid to each of those facilities it will be necessary to install flow control and meter systems downstream of of the Central Weld County Water District master meters. This will allow for daily flow control restriction to ensure that the Toiwn is not drawing more water from their system then was purchased. Source of Funding: Expenditures: 190 Capital Expenditures2021AdoptedBudget2021Year-End Forecasts2021 Estimated Carry Over2022 Adopted Budget2023Estimate2024Estimate2025Estimate2026Estimate5-YearTotal Funding SourceInterim Godding-Tri Town Basin Outfall Improvements 200,000 284,000 - - - - - - - Drainage Impact FeesRegional Detention Pond340,500 - - - - - - - Drainage Impact FeesStorm Water Fee Study- - - 60,000 - - - - 60,000 SWF Drainage Master Plan350,000 100,000 250,000 - - - - - 250,000 Drainage Impact FeesPublic Works Secondary Containment100,000 75,000 - - - - - - - SWF Public Works Wash Bay- 223,729 - - - - - - - Drainage Impact FeesCentral Park Regional Detention Pond- 169,207 - - - - - - - Drainage Impact FeesTotal Capital Expenditures990,500$ 851,936$ 250,000$ 60,000$ -$ -$ -$ -$ 310,000$ CAPITAL IMPROVEMENT PROGRAM SUMMARYStormwater Fund191 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Stormwater Fund 60,000 60,000$ - - - - Total Revenue 60,000$ -$ -$ -$ -$ 60,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies 60,000 60,000$ Design - Construction - Materials - Equipment - Other - - Other - - Total Expenditures 60,000$ -$ -$ -$ -$ 60,000$ 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Storm Water Fee Study Project Dates:2022 2022 Comprehensive Project Cost:$60,000.00 X Description/Justification: The Stormwater Utility Fees were last updated in 2015 and since that time the Town has seen increased growth, has come into compliance with increased State regulations, and completed drainage projects. In addition, a Drainage Master Plan will be completed in 2021-2022 and a new Municipal Separate Storm Sewer Systems (MS4) Permit for the State is expected in 2021-2022 with additional regulations that the Town must meet. With these changes comes the need to update the utility fees to meet the Town's current stormwater needs. Source of Funding: Expenditures: 192 Begin:Finish: Future Operational Impact:Yes No 2022 2023 2024 2025 2026 5 - Year Total Stormwater Fund 250,000 250,000$ - - - - Total Revenue 250,000$ -$ -$ -$ -$ 250,000$ 2022 2023 2024 2025 2026 5 - Year Total Plans/Studies 250,000 250,000$ Design - Construction - Materials - Equipment - Other - - Other - - Total Expenditures 250,000$ -$ -$ -$ -$ 250,000$ Comprehensive Project Cost:$350,000.00 X Description/Justification: The Town does not have a current Drainage Master Plan that covers the entire Firestone Growth Area. In 2010, a Sump Basin Drainage Master Plan was completed for a small area of northeastern Firestone, but it is also in need of updating due to changes in State drainage law. This project will create a complete Drainage Master Plan for the entire Town that will evaluate current drainage conditions, model drainage needs based on proposed land uses, and provide recommendations, costs, and timing for future drainage improvements. This will also become the guiding drainage document for new developments. Source of Funding: Expenditures: 5-YEAR CAPITAL IMPROVEMENT PROGRAM Project Name:Drainage Master Plan Project Dates:2021 2022 193 194 Financial Policies The following policies were developed to provide guidance to the Town of Firestone regarding financial matters. The Town’s intent is to support a sound and efficient financial management system which best utilizes available resources and provides an acceptable level of service to the citizens of Firestone. The following statements are not intended to restrict the Town Board’s authority when determining service requirements or the activities of the Town. The 2022 budget for the Town of Firestone was prepared based on these policies where applicable. Financial Goals Financial goals are broad; fairly timeless statements of the financial position the Town seeks to attain. The financial goals for the Town of Firestone are: To be a fiscally responsible Town Government. To have adequate financial reserves for uncertain economic times. To invest to preserve or enhance our Town facilities, buildings and infrastructure. To provide services in the most cost-effective manner. Financial Policies Financial policies support the financial goals. They allow the Town Board to view their present approach to financial management from an overall, long-range vantage point. They are general statements that guide decision-making in specific situations to ensure that a decision will contribute to the attainment of the financial goals. Federal and state laws, rules and regulations, the Town Code, and generally accepted accounting principles (GAAP) promulgated by the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association of the United States and Canada (GFOA) govern and guide the Town of Firestone’s financial policies and processes. Budget Policies Sound financial practices and the desire to continue to be a fiscally responsible town government dictates that budgets be balanced, constantly monitored, and responsive to changes in service demands. With these concepts in mind, the Town of Firestone has adopted the following budget policy statements: The Town will adopt an annual budget that contains operating budgets for all funds. Annual operating budgets will be adopted on a balanced basis, where current operating revenues (estimated revenues) are used to fund ongoing operating expenditures/expenses (appropriations). Nothing in this policy shall prohibit the use of operating revenues for capital expenditures/expenses. Unreserved and undesignated fund balance may be appropriated as part of the adopted budget to fund capital, one-time emergency expenditures/expenses, or one-time operating costs. Unreserved and undesignated fund balance should not be used to fund ongoing operating expenditures/expenses in the adopted budget. One-time revenues that are not required by law or agreement to be expended for a particular purpose will only be used to fund capital, emergency expenditures/expenses, or one-time operating costs in the adopted budget. Examples of one-time revenues include, but are not limited to, proceeds from the sale of property or other major assets, governmental grants that are not regularly received and are unlikely to recur on a regular basis, major gifts or donations, and major insurance recoveries. 195 Reservation and designation of fund balance will be estimated in the adopted budget for amounts of fund equity legally restricted or otherwise not available for appropriation, such as the 3% reserve requirement for TABOR. The Town’s fiscal year is the calendar year and its budget calendar shall be as provided for in Chapter 3.04.010 of the Code of the Town of Firestone, Section. Operating Position Policies Operating position refers to the Town’s ability to balance its budget on a current basis, maintain reserves for emergencies, and maintain sufficient cash to pay its bills on a timely basis. The Town of Firestone’s operating position policy requires that: The Town will pay all current operating expenditures with current operating revenues. Ongoing operating costs will not be financed from fund balance. Town staff shall prepare financial reports of the financial position and results of operating for the major funds of the Town or any other fund requested by the Town Board. The reports will contain the revenue and expenditures of the funds with an analysis of the results for the end of each month except for the month of January. Revenue Policies Revenues determine the capacity of a local government to provide services. Under ideal conditions, revenues would grow at a rate equal to or greater than expenditures. To ensure that our revenues are balanced and capable of supporting our desired levels of services, the Town of Firestone has adopted the following revenue policy statements: A process to review diversified and stable revenues will be maintained to shelter the Town from short-run fluctuations in any one revenue source. Each year and whenever appropriate, existing revenues will be re-examined and possible new sources of revenues will be explored to ensure that the Town is maximizing its revenue potential. The Town will strive to be informed and aware of all grants and other aid shall be carefully examined for matching requirements (dollar and level-of-effort) and restrictive covenants, to ensure that participation in such grants will be beneficial and cost-effective. Each year and whenever appropriate, intergovernmental revenues will be reviewed to determine their short and long-term stability, to minimize the impact of any adverse changes. Intergovernmental revenues shall be used as legally prescribed or otherwise set forth by policy. One-time revenues will be used for capital improvements, one-time expenditures or as legally restricted to a specific purpose. The Town will carefully and routinely monitor any amounts due. An assertive collection of all receivables will be followed. Proprietary funds will generate revenue sufficient to support the costs of their services and to remain in compliance with debt covenants or lease agreements. Revenue forecasts shall be conservative, using generally accepted forecasting techniques and appropriate data. Each year and whenever appropriate, the Town will review its schedule of fees. 196 Expenditure/Expense Policies Expenditure/expenses are a rough measure of a local government’s service output. While many expenditures/expenses can be easily controlled, emergencies, unfounded mandates, and unanticipated service demands may strain the Town’s ability to maintain a balanced budget. To ensure the proper control of expenditures/expenses and provide for a quick and effective response to adverse financial situations, the Town of Firestone has adopted the following expenditure/expense policy statements: Expenditures/expenses and purchase commitments will be made in a form and process that is legal, appropriate, funded, authorized, and sufficiently documented. Expenditures/expenses and purchase commitments will be recorded in an accurate and timely fashion. Encumbrances will be used in the Town to properly show the commitment of funds against appropriations. The balances in appropriation accounts and programs will be monitored regularly to ensure that the total of expenditures/expenses and purchase commitments in any account do not exceed the authorized budget for that program. Requests for competitive bids, proposals, formal, and informal quotes, and other methods of seeking and encouraging vendor competition will be obtained as required by law or otherwise established by the Town Board or Town Manager. The Town of Firestone will maintain an effective risk management program that provides adequate coverage, minimizes losses and reduces costs. Appropriations for all operating funds shall lapse at the close of the fiscal year to the extent that they shall not have been expended or encumbered. Due to the multi-year nature of many capital improvement projects budget appropriations for the Capital Improvement Funds will continue through project completion and shall not lapse at year end. A contingency amount proposed by the Town Manager and approved by the Town Board may be proposed when the budget is adopted. This contingency will be used to provide for expenditures that were unknown or could not have been reasonably estimated at the time of preparation of the budget. Capital Expenditure/Expense Policy Capital outlay is defined as the purchase of any tangible product which has a cost equal to, or greater than $5,000 and having a useful life in excess of one year. The cost of commissions, deliver, setup, and or accessories should be included in the final cost of the capital asset. All capital assets shall be recorded and tracked via a perpetual inventory system. The Town will perform a physical inventory of its tangible capital assets, either simultaneously or on a rotating basis, so that all of the assets are physically accounted for at least once every three years. The Town will develop capital asset replacement and maintenance schedules in accordance with accepted professional standards and best practices. The schedules will be utilized to commit adequate funding of re-investment in the Town’s machinery, facilities, and infrastructure so as to prevent the deferment of required ongoing maintenance and replacement. 197 Capital Improvement Projects (CIP) Policies A capital improvement is defined as a non-recurring expenditure in association with the acquisition, construction, or physical improvement of land, buildings, facilities, or infrastructure, whereby such expenditure results in the creation of a new asset or the extension of an existing asset’s useful life, value, and/or operational capacity. The cost of the capital improvement is added to the basis of the asset and depreciated over time, in contrast to repairs and maintenance expenditures which are recorded as operating costs in the period in which they occur. The Town of Firestone will prepare a five-year CIP for all funds starting with the current year. The program shall include all projects that meet the definition of a CIP project. The program shall include the total estimated cost of the project and the potential impacts to ongoing operating costs. The program will be compiled during annual budget preparation. Reserve Policies Reserves are used to buffer the Town from downturns in the economy and to provide an additional source of accumulated funding for major capital improvement projects or redevelopment. When economic times are prosperous the Town would ideally like to accumulate an unappropriated fund balance of 100% of the current operating budget. The unappropriated fund balance in the General Fund will not be allowed to fall below 25% of the current year General Fund operating budget. The difference between the 100% ceiling and the 25% floor may be used to: o Provide reserves for economic uncertainty o Provide a source of funds for major capital improvement undertakings and/or redevelopment programs. Assignments, commitments, or restrictions will be established for anticipated future needs when appropriate to act as a savings account whereby specific future provisions have been identified and aid in the management of cash flows and financial planning. Cash Management and Investment Policies The Town of Firestone shall use pooled Town cash to invest in United States government, corporate, and money market instruments, assuming investments meet Town standards for investment quality. Criteria for selecting investments, using the prudent investor rule, are safety, liquidity, and yield, in that order of priority. Cash and investment proceeds will be structured to utilize all available funds for investment purposes. The Town shall invest public funds in a manner that provides preservation of capital, meets daily liquidity needs, diversifies the Town’s investments, conforms to all local and state statutes governing the investment of public funds, and generates market rates of return. 198 Debt Management Policies The Town shall maintain a debt policy, which establishes criteria that will protect the Town’s financial integrity while providing a funding mechanism to meet the Town’s capital needs. The underlying approach of the Town is to borrow only for capital improvements that cannot be funded on a pay-as-you-go basis. In some cases, debt can be an effective way to finance major capital improvements. Properly managed debt preserves the Town’s credit rating, provides flexibility in current and future operating budgets, and provides long-term assets that maintain or improve our quality of life. To provide for the appropriate issuance and responsible use of debt, the Town of Firestone has adopted the following debt management policy statements: Long-term debt will not be issued to finance current operations. The maturity of the debt should not exceed 75% of the expected useful life of the resulting asset. Certificates of Participation (COPs) should not exceed 12% of the issuing funds total expenditures. Any COP project that generates revenue should have the revenues credited against the total lease payments before calculating the limit. General Obligation Bonds (GO) should be limited to projects with an asset life of greater than ten years. The total GO bonds issued should not exceed 5% of the actual taxable value of the property in the Town. Limitations on debt shall meet all limits of Article X Section 20 of the Colorado Revised Statutes as interpreted by the Town Attorney. Sales tax bonds or notes should be no greater than 15% of the revenues of the fund supporting the debt or lease unless it is a new tax that has been approved and dedicated by the voters. Enterprise revenue bonds, notes, or leases should be no greater than 15% of the revenues of the fund supporting the debt or lease unless it is an approved revenue source that is dedicated by the Town Board or the voters to repayment of the debt. Each annual operating budget will include the full appropriation for repayment of the principal and interest due that year on each debt or lease issue. Debt limits established by law and policy will be calculated at least once each year, and whenever otherwise requested or appropriate. Good communications will be maintained with bond rating agencies, bond counsel, banks, financial advisors and other involved in debt issuance and management. The Town’s comprehensive annual financial reports and official statements will reflect our commitment to full and open disclosure concerning our debt. Periodic Review The Comprehensive Financial Policy Document and each of the policies contained within shall be reviewed by the Town Board every two years. The policy has been written to be flexible and easily amended to deal with the style of the times. 199 Glossary of Terms Acronyms CAFR Comprehensive Annual Financial Report CIP Capital Improvement Program FTE Full-Time Equivalent/Equivalency GAAP Generally Accepted Accounting Principles GFOA Government Finance Officers Association GASB Governmental Accounting Standards Board (GASB) TABOR Taxpayer’s Bill of Rights Definitions Abatement and Refunds A complete or partial cancellation of a levy. Accounting Period A period at the end of which and for which financial statements are prepared. Accounting System The total structure of records and procedures which discover, record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, balanced account groups, or organizational components. Accounts Payable Amounts owed to persons or organizations for goods and services received by the Town but not yet paid for. Accounts Receivable Amounts owed from persons or organizations for goods and services furnished by the Town but not yet paid for. Accrual Basis of Accounting The method of accounting under which revenues are recorded when they are earned and become measurable (whether or not cash is received at that time) and expenditures are recorded when goods and services are received (whether or not cash disbursements are made at that time or not). Accumulated Depreciation Accumulated costs associated with the expiration of the estimated service life of capital assets. Ad Valorem A tax imposed at a rate or percentage of the value of a particular good. Amortization The reduction of debt by payments of principal and interest sufficient to retire the debt by maturity. Appropriation A legal authorization made by the Town Board, which permits the Town to incur obligations and to make expenditures of resources. Assessed Valuation A valuation set upon real estate or other property by a government as a basis for levying taxes. 200 Assets Resources owned or held by governments which have monetary value. Audit A comprehensive examination of the manner in which the government’s resources were utilized. A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures complied with the legislative body’s appropriations. A performance audit consists of a review of how well the government met its stated goals. Balanced Budget A balanced budget is defined as a budget in which proposed expenditures and provisions of contingencies in the budget do not exceed the total estimated revenues including surpluses from prior years. Bond A written promise to pay a sum of money on a specific date at a specific interest rate. The interest payments and the repayment of principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are most frequently used for construction of large capital projects, such as buildings, streets, and bridges. Budget A financial plan for a specified period of time (fiscal year) that matches estimated revenues and expenditures with various municipal services. Budget Document The official published statement prepared by the Finance Department that includes all budget information as approved by Town Board. It is distributed to the press and the public following approval. Budgetary Basis of Accounting The basis of accounting used to prepare the budget. Budgetary Control The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Capital Assets Assets with an initial value greater than $5,000 and a useful life which exceeds one year (a.k.a. Fixed Assets). Capital Expenditures/Outlay Money spent to add or expand property, facilities, and capital assets with the expectation that they will benefit the organization for a length of time exceeding one year (also see Capital Assets & Capital Projects). Capital Improvement Program (CIP) A plan of proposed capital outlays and the means of financing them for the current fiscal period. Capital Projects Projects, which purchase or construct capital assets which meet or exceed $25,000. Typically, a capital project encompasses a purchase of land and/or the construction of a building, facility, or infrastructure. Capital Projects Fund Established to account for the purchase or construction of major capital facilities that are not financed by proprietary funds or trust funds. 201 Cash Basis of Accounting A basis of accounting in which revenues are recorded when received in cash and expenditures are recorded when cash is disbursed. Component Unit A legally separate organization for which the elected officials of the primary government are financially accountable. In addition, component units can be other organizations for which the nature and significance of their relationship with a primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. Comprehensive Annual Financial Report (CAFR) A government unit’s official annual financial report prepared and published as a matter of public record. Contingency A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. Debt Reserves The Town’s obligation to pay the principal and interest of all bonds and other debt instruments according to a predetermined payment schedule. Debt Service Fund Established to account for the transfers of resources from other governmental type funds for the payment of principal and interest of general long-term debt. Deficit The excess of liabilities over assets for any fund or organization. Department A major administrative division of the Town, which has overall management responsibility for an operation or a group of related operation within a functional area. Depreciation The process of estimating and recording the lost usefulness, expired useful life or diminution of service from a capital asset that cannot or will not be restored by repair and will be replaced. The cost of the capital asset’s lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its useful life. Discrete Presentation Method of reporting financial data of component units in a column or columns separate from the financial data of the primary government. Emergency Reserves As defined in Colorado State Statutes in Article X, Section 20, “to use for declared emergencies only, each district shall reserve 3% or more of its fiscal year spending excluding bonded debt service.” Encumbrance The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure. Enterprise Fund Established to finance and account for the acquisition, operation, and maintenance of governmental facilities and services which are entirely or predominantly self-supported by user fees. All activities necessary to provide such services are accounted for in these funds. TABOR defines an Enterprise Fund as, “A government-owned business authorized to issue its own revenue bonds and receives less than 10% of its annual revenue from other government grants and/or subsidies”. 202 Escrow A deed, bond, money, or a piece of property delivered to a third party (escrow agent) to be delivered by him/her to the grantee only upon the fulfillment of a condition. Excise Tax Selective sales taxes that are levied on specific transactions. They are levied separately from general sales taxes. Expenditure Decrease in net financial resources other than through interfund transfers. Fiduciary Funds Used to account for financial resources held or managed by the governmental entity in a trustee or agent capacity for individuals, private organizations, other governmental entities, and/or other funds. There are two types of fiduciary funds, trust and agency funds. Fiscal Year A 12-month period of time to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. Fixed Assets Assets with a value greater than $5,000 and useful life of several years (a.k.a. Capital Assets). Franchise Fee The Town imposes franchise fees on utility companies that provide services within the Town limits. This fee grants the company access to public streets and provides easements that enable them to supply and maintain services to Town residents. Full-Time Equivalent (FTE) A standard measure of staffing. One FTE is equal to a 2,080 working hours which is the number of hours worked in a year by a full-time employee (40 hours per week x 52 weeks = 2,080 hours). Fund An accounting entity that has a set of self-balancing accounts and that records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are the general fund, special revenue funds, debt service funds, capital projects funds, enterprise funds, trust and agency funds, internal service funds, and special assessment funds. Fund Balance Fund balance is the excess of assets over liabilities. A negative fund balance is referred to as a deficit. Fund Type Any one of seven types into which all funds are classified in governmental accounting. The seven fund types are general, special revenue, debt service, capital projects, enterprise, internal service, and trust/agency. General Fund The General Fund is established to account for the revenues and expenditures necessary to carry out basic governmental activities of the Town such as public safety, planning, administrative services, etc., which are not required to be accounted for in another fund. General Obligation Bonds Long-term debt backed by the full faith and credit of the issuing government. Generally Accepted Accounting Principles (GAAP) Uniform minimum standards and guidelines for financial accounting and reporting that govern the form and content of financial statements. They encompass the conventions, rules, and procedures necessary to define 203 accepted accounting practice at a particular time. Generally accepted accounting principles are continually evolving as changes occur in the reporting environment. Government Finance Officers Association (GFOA) An organization which administers the Certificate of Achievement program, as well as others to encourage excellence in financial reporting and budgeting by state and local governments. Governmental Accounting Standards Board (GASB) The independent agency established as the official body designated to set accounting and financial reporting standards for state and local governments. Governmental Funds Used to account for general government activities which benefit the public as a whole such as administration, police protection, and maintenance of streets and roads. There are five types of governmental funds: general, special revenue, capital projects, debt service, and permanent funds. Grants Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity, or facility. Impact Fees Fees imposed to fund expenditures on capital facilities needed to serve new development pursuant to CRS 29-20-104. Highway Users Tax This revenue is State collected, locally shared revenue that is distributed monthly. These funds are collected through gas taxes and motor vehicle registration fees and are earmarked specifically for the construction, maintenance or improvement of streets, roads and highways. These monies are distributed to municipalities based on a formula that includes the number of vehicles registered and the miles of streets in each municipality. Distribution percentages are recalculated every year in July based upon the previous year vehicle registrations and the previous year miles of open and maintained streets. A Local Highway Finance Report must be completed and returned to the Colorado Department of Transportation each year in order to receive a portion of this revenue. Infrastructure Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Interfund Transfers Amounts transferred from one fund to another within a single government entity. Interfund Loans Loans made from one fund to another. Intergovernmental Revenue Revenue received from other governments in the form of grants, entitlements, shared revenues, or payments in lieu of taxes. Internal Service Fund A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a government, or to other governments, on a cost-reimbursement basis. Levy To impose taxes, special assessments, or service charges for the support of governmental activities. 204 Long Term Debt Debt with a maturity of more than one year after the date of issuance. Mill The rate of tax which results in one dollar of taxes on each $1,000 of assessed valuation. Modified Accrual Accounting A basis of accounting in which expenditures are accrued but revenues are accounted for on a cash basis. This accounting technique is a combination of cash and accrual accounting since expenditures are immediately incurred as a liability while revenues are not recorded until they are actually received or are “measurable” and “available for expenditure”. Since this type of accounting basis is a conservative financial approach, it is recommended as the standard for most governmental funds. Occupation Tax The Town levies a $2.00 per day tax per occupied lodging room or accommodations provided for a period of less than 30 consecutive days. Operating Budget The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for expenditures such as personnel, materials, supplies, capital assets, and debt service. Ordinance A formal legislative enactment by the governing body of a municipality. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the municipality. Property Tax Taxes levied against both residential and commercial real property located within the Town limits. Taxes are levied in the current year and due in the following year, i.e. 2018 receipts are for taxes levied in 2017. Property taxes are restricted by the “TABOR” Amendment and State Statutes. Currently all property taxes are reported in the General Fund. Proprietary Funds Account for a government’s business-type or commercial activities such as goods or services that are sold to the public, to other governments, or to other departments within the government. There are two types of proprietary funds, enterprise and internal services. Refunding Bonds Bonds issued to retire bonds already outstanding. The refunding bonds may be sold for cash and outstanding bonds redeemed in cash, or the refunding bonds may be exchanged with holders of outstanding bonds. Resolution A special or temporary order of legislative body requiring less legal formality than an ordinance or statute; used by governing boards for taking formal action. Revenue Funds that are received as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, and interest earnings. Revenue Bonds Bonds whose principal and interest are payable exclusively from earnings of a public enterprise. Road and Bridge Tax This revenue is a portion of the highway user taxes which are distributed to the counties. The County shares a portion of the taxes it receives to support Town roads and bridges within the county. 205 Sales Tax The Town levies a 3.6% tax for all local retail sales. Sales taxes on the sale of all non-food items are allocated between funds as follows: General Fund receives 55%, and approx. 25% of the collections (which is equal to a 1% tax rate) have been restricted exclusively for the purposes of acquiring, developing, constructing, and repairing existing and planned streets and parks as well as to pay debt service on debt issued for such purposes. The other 20% (which is equal to a .6% tax rate) of the sales tax is restricted for the purpose of constructing and maintaining Town facilities. The proceeds are used to pay 2018 Certificates of Participation related debt service. Special Assessment A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund Established to account for the proceeds of specific revenue sources (other than special assessments, pension trusts, proprietary fund operations and revenues received for major capital projects) that are legally restricted for specified purposes. GAAP only requires the use of special revenue funds when legally mandated. Specific Ownership Tax The County Department of Motor Vehicles collects specific ownership tax when a vehicle is licensed. This tax is collected based on the value of the vehicle when it was new. This taxable value does not change throughout the life of the vehicle; however the tax rate charged on the taxable value continues to decrease until the vehicle is 10 or more years old at which time the taxes paid are $3.00 per year. The Weld County Treasurer’s Office distributes 29% of this tax to various local districts (including the Town) based on their mill levy. Supplemental Appropriation An appropriation by the Town Board of Trustees when there is a need to transfer budgeted and appropriated monies from one fund to another fund or, if during the fiscal year, the governing body or any spending agency of such local government received unanticipated revenue or revenues not assured at the time of the adoption of the budget. Tax A compulsory charge levied by a government to finance services performed for the common benefit. Taxpayer’s Bill of Rights (TABOR) An amendment to the Colorado State Constitution passed by Colorado voters in November 1992 which limits the growth of local government revenues equal to that of the rate of inflation plus local growth (assessed valuation). Tobacco Tax A $0.01 tax is levied by the State of Colorado on each cigarette sold. Approximately 27% of this tax is distributed to municipalities based on the percentage of state sales taxes collected in the jurisdiction compared with the statewide collection. The Town receives these taxes on or near the 15th of the month; two months after the vendor collects the taxes. Useful Life An estimation of the period of time over which machinery, equipment, property, facility, or other capital asset will be of value or use to its owner. User Fees Charged to the benefiting party for the direct receipt of a public service. Working Capital The amount of current assets that exceeds current liabilities. 206 RESOLUTION NO. 21-117 A RESOLUTION OF THE BOARD OF TRUSTEES OF THE TO\VN OF FIRESTONE, COLORADO, ADOPTING A BUDGET FOR THE FISCAL YEAR OF 2022 AND APPROPRIATING SUMS FOR AND DEFRAYING THE EXPENSES AND LIABILITIES FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2022 AND ENDING DECEMBER 31, 2022 IN ACCORDANCE WITH THE STATUTES OF THE STATE OF COLORADO. WHEREAS, the Board of Trustees of the Town of Firestone has directed the Town Manager to prepare and submit a proposed budget to the Board of Trustees; and WHEREAS, the Town Manager has submitted a final proposed budget to the Board of Trnstees on November 17, 2021 for its consideration; and WHEREAS, upon due and proper notice, published or posted in accordance with the law, the proposed budget was open for inspection by the public and the public was given the opportunity to file or register any objections to the proposed budget at the Public Hearing held on November 17, 2021; and WHEREAS, in accordance with Article X, Section 20 of the Colorado Constitution, approved by the voters on November 3, 1992, an "Amendment One Emergency Reserve" is included in the budget in a total amount estimated to equal three percent (3%) of the Town's fiscal year spending excluding bonded debt service; and WHEREAS, whatever increases may have been made in expendihu-es, like increases were added to the revenues, so that the budget remains in balance as required by law. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF THE TOWN OF FIRESTONE, COLORADO: Section 1. That the budget as submitted, and attached hereto and made a pait of this Resolution, is, hereby approved and adopted as the budget of the Town of Firestone for the fiscal year beginning on the first day of Januaiy 2022 and ending on the last day of December 2022. Section 2. That the Town Clerk shall in accordance ·with C.R.S. 29-1-113 cause a certified copy of the budget to be filed in the States Division of Local Government in the Depaiiment of Local Affairs. 207 INTRODUCED, READ AND ADOPTED this Ilih.day of /\lo Vtth-hlr , 2021. TOWN OF FIRESTONE, COLORADO ATTEST: William P. Hayashi, Town Attorney 208 RESOLUTION NO. 21-118 A RESOLUTION OF THE BOARD OF TRUSTEES OF THE TOWN OF FIRESTONE, COLORADO, APPROPRIATING SUMS OF MONEY TO THE VARIOUS FUNDS AND SPENDING AGENCIES, IN THE Al\1:OUNTS AND FOR THE PURPOSES AS SET FORTH BELOW, FOR THE 2022 FISCALYEAR. WHEREAS, the Board of Trustees of the Town of Firestone adopted the 2022 budget in accordance with the Local Government Budget Law, on November 17, 2021; and WHEREAS, the Board of Trustees has made provision therein for revenues in an amount equal to total proposed expenditures as set forth in said budget; and WHEREAS, it is required by law but also necessaiy to appropriate the revenues provided in the budget to and for the purposes described below, so as not to impair the operation of the Town. NO\V, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF THE TOWN OF FIRESTONE, COLORADO: Section 1. That the following sums are hereby appropriated from the revenues of each fund, for the purposes stated: General Fund Capital Projects Fund Debt Service Fund Conservation Trust Fund Firestone Urban Renewal Authority-Southern Firestone Urban Renewal Authority -Northern Firestone Urban Renewal Authority -Central Firestone Urban Renewal Authority -Big Horn Water Fund Stonnwater Fund Total Aupronriations & Transfers: 209 $ 18,075,254 $ 8,425,258 $ 2,338,327 $ 125,000 $ 0 $ 2,759,603 $ 2,088,493 $ 3,469,652 $20,512,913 $ 911,975 $ 58�706�475 INTRODUCED, READ AND ADOPTED this lliday of f\lovim..bl( , 2021.TOWN OF FIRESTONE, COLORADOATTEST:210