HomeMy WebLinkAbout20122198.tiff O� CpLpZ
rui%® R v Office of the State Auditor
Id � o'
y �s-� t ��. Dianne E. Ray,CPA
`��a��„ Scate Auditor
April 05, 2012
Board Of Directors
Pioneer Metropolitan District No. 2 RE: 1159.02
8390 E. Crescent Pkwy. Suite 600
Greenwood Village, CO 80111
Dear Board Of Directors:
Your Application for Exemption from Audit for the years ended 12/31/2011 has been accepted.
If we may be of any assistance to you, please feel free to call us at 303-866-3338.
Sincerely,
taaacy,
Crystal L. Dorsey,CPA
Local Government Audit Manager
CLD:js
cc: Department of Local Affairs
Division of Local Government
se SA
We Set the Standani for Good Government
1 oral Government Audit Division •The Capitol Center• 225 East 16th Avenue•Suite 555 •Denver,Colorado 803:13-1620
Ph. 303.866.3338•Fax: 303.866.4062
2012-2198
\s.a'
c Z� lZ -1-1 -13 s -p
APPLICATION FOR EXEMPTION FROM AUDIT -SHORT FORM - FOR GOVERNMENTS WITH
REVENUES AND EXPENDITURES OF $100,000 OR LESS
Name of Government: Pioneer Metropolitan District No.2 For the Fiscal Year
Address: 8390 E.Crescent Parkway Ended December 31, 2011
Suite 600 or fiscal year ended:
Greenwood Village, CO 80111
Contact Person: Jason Carroll
Telephone: 303-779-5710
Email: Jason.Carroll@CliftonLarsonAllen.com
Fax: 720-482-6668
Return to: Office of the State Auditor
Local Government Audit Division
225 E. 16th Ave., Suite 555 PLEASE READ THE ABOVE INSTRUCTIONS
Denver,CO 80203 BEFORE SUBMITTING THE COMPLETED
Fax:303-866-4062 APPLICATION
Email: OSA.LG@state.co.us
Call(303)866-3338 if you need help completing this form.
Section 29-1-604, C.R.S.,outlines the provisions for an exemption from audit. Generally, any local government for which
neither revenues nor expenditures exceed$500,000 in any fiscal year may qualify for an exemption.
If either revenues or expenditures are$100,000 or greater, but not more than$500,000,you may NOT use this
form. Please use the LONG FORM of this application. If both revenues and expenditures are less than$100,000
individually,use this short form application for exemption from audit.
'^C.Y"YSW4..ta ` h 960111 .. dR'>W` tip T1 3,. hi tlftl r9
PLease�review.AL mstructions,,pnorptottheggompletlor fof�fhisiform 4Jj
Instructions:
1. Prepare this form completely and accurately. Please note that there are 11 parts to this form, and all questions
must be answered for the application to be considered complete.
2. File this form with the Office of the State Auditor within 3 months after the end of the fiscal year.
For years ended December 31,the form must be received by the Office of the State Auditor by March 31.
3. The form must be completed by an independent accountant(separate from the entity)with knowledge of
governmental accounting.
4. The application must be personally reviewed and approved by a majority of the governing body as evidenced by one of
the following methods:
a. Resolution of the governing body-application may be emailed,faxed,or mailed.
b. Original signatures-application must be mailed. Email or fax will NOT be accepted.
5. The preparer must sign the application that is submitted in order for it to be accepted.
6. Additional information may be attached to the exemption at the preparer's discretion.
CERTIFICATION OF PREPARER
I certify that I am skilled in governmental accounting and that the information in the application is complete and accurate,to the best of my
knowledge.
Name: Jason Carroll
Title: Accountant for the District
Firm Name(if applicable): CliftonLarsonAllen LLP
Address: 8390 E. Crescent Pkwy, Suite 600,Greenwood Village,CO 80111
Telephone Number: 303-779-5710
Date Prepared: February 28,2012
Preparer Signature (Required): The application will be rejected if not signed by the preparer.
SEE ACCOUNTANT'S COMPILATION REPORT
Page 1
PART 2-REVENUE
REVENUE: All revenues for all funds must be reflected in this section,including proceeds from the sale of the government's land,
building,and equipment,and proceeds from debt or lease transactions. Financial information wit not include fund equity
information.
Line# Description (Omit cents)
2-1 Taxes: Property $ -
2-2 Specific ownership $ -
2-3 Sales and use $ -
2-4 Other(specify): $
2-5 Licenses and permits $ -
2-6 Intergovernmental: Grants $ -
2-7 Conservation Trust Funds(Lottery) $ -
2-8 Highway Users Tax Funds(HUTF) $ -
2-9 Other(specify): $ -
2-10 Charges for services $ -
2-11 Fines and forfeits $ -
2-12 Special assessments $ -
2-13 Investment income $ -
2-14 Charges for utility services $ -
2-15 Debt proceeds $ -
2-16 Lease proceeds $ -
2-17 Proceeds from sale of capital assets $ -
2-18 Fire and police pension $ -
2-19 Donations $ -
2-20 Other(specify): $ -
2-21 $ -
2-22 $ -
2-23 TOTAL REVENUE all sources e:$. y c ' „*,. -`::.M=oil
PART 3-EXPENDITURES
EXPENDITURES: All expenditures for all funds must be reflected in this section,including the purchase of capital assets and
principal and interest payments on long-term debt. Financial information will not include fund equity information.
Line# Description (Omit cents)
3-1 Administrative $ -
3-2 Salaries $ -
3-3 Payroll taxes $ -
3-4 Contract services $ -
3-5 Employee benefits $ -
3-6 Insurance $ -
3-7 Accounting and legal fees $ -
3-8 Repair and maintenance $ -
3-9 Supplies $ -
3-10 Utilities and telephone $ -
3-11 Fire/Police $ -
3-12 Streets and highways $ -
3-13 Public health $ -
3-14 Culture and recreation $ -
3-15 Utility operations $ -
3-16 Capital outlay $ -
3-17 Debt service principal $ -
3-18 Debt service interest $ -
3-19 Contribution to pension plan $ -
3-20 Contribution to Fire 8,Police Pension Assoc. $ -
3-21 Other(specify): $ -
3-22 $ -
3-23 $ -
3-24 $ •
3-25 TOTAL EXPENDITURES all categories `Ss( t , , „ "
'Note IfATotalfRevenue,(Lmet2 23)or Total Expenditures°(Lme,3 25)are great r'than $1,00'x000
S14TOPY£aYou;may use this form Please use the, Appliccation?for Exemption from Audit LLong5 '
Page 2
PART 4-DEBT OUTSTANDING, ISSUED,AND RETIRED
P.--.... _ _ti, __-_ .._._ _ ._„IeaseTanswertthe=:followingrquestionsxhyjma"rking'theiappropriate'64zesa Y,es3yss rea,-soiatia
4.1 Does the entity have outstanding debt? X
If yes: Is the debt repayment schedule attached?If no,please explain: Developer advances X
will be paid as funds become available.
Please complete the following debt schedule,if Outstanding at Issued during Retired during Outstanding at
applicable: end of prior year fiscal year fiscal year fiscal year-end
General obligation bonds $ - $ - $ - $ -
Revenue bonds $ - $ - $ - $ -
Notes/Loans $ - $ - $ - $ -
Leases $ - $ - $ - $ -
Developer Advances $ 29,791 $ - $ - $ 29,791
Other(specify): $ - $ - $ - $
Please/answertrye�following�questlbns hyimarkirig$ttie�appropnate�tioxes.'` 'r�:v �rYes3'rA
4-2 Does the entity have any authorized,but unissued,debt? X
If yes: How much? $ 330,000,000 %;;i0a//fj/¢//% //ii//i/,�fx%
Date the debt was authorized: 5/2/2006%!///.:%%% %/%j%jam%%%y
4-3 Does the entit intend to issue debt within the next calendar ear 2012 ? X
If yes: How much? $ - A,' �%%7"%: :t,
�TJ?Mv,�•ai P„lease7answenhwoIlowingguestionstiipanarkgg(theappropriate tii3xes. .m'T Vasat,r ya_.„allo:._ ,
4-4 Does the entity have debt that has been refinanced that it is still responsible for? X
If yes: What is the amount outstanding? j $ - y/l/,l�/ ba�r�/',giA�'////��//. R/
„'�Please„answermthewfollovnng'questions;tiyfiriarkin'g"€tFie")appropnatefi"oxes'� Y,es +� No7 _,
4-5 Does the entity have any lease agreements? X
If yes: What is bein• leased? O///O/,/ %/�I/��/�/�%/o%%G�//////%f79/�l/O%
What is the original date of the lease? EGG/ t;SOIaIalrff1E:� IV-9
Number of years of lease? t�I%�%� %l i/;11���, NI
Is the lease subject to annual appropriation? j.1���J.rti91zfl 11.41
What are the annual lease •a ments? $ " '%�l/ IA/i/g5WAVgin
PART 5-CASH AND INVESTMENTS
P,le _.
aiose�provide the'.entityl-sTca5li deptisrtiend invesCmentbalances. ° :rran 4nAmountit4 Total- '""
5-1 Checking accounts $ - 6G/I�!1IEGI%/
5-2 Savings accounts $ - natt1�� ttt
5-3 Certificates of deposit $ vv
Total Cash Deposits r4rasug✓' $ -
i y-I%i'/a- dimes. t
Investments(if investment is a mutual fund,please list underlying investments): �� ///D,a✓�j��./iHa//I�l,//�//O'if:
5-4 i T/EIM
5-5
5-6
5-7 $ -
Total Investments INER IZtU4 $
Total Cash and Investments fl ina:ZI! $ -
._. ... . - w ...
.,(7,,,P,lease answer,th'e_following question bytmarBfng iri'!thedaDpr-opnate?boxi ,,,�; ��'�d4Y.es :7:4
5-8 Are the entity's deposits in an eligible(Public Deposit Protection Act)public X
depository(Section 11-10.5-101,et seq.C.R.S.)? If no,please explain: The District
has no cash deposits.
Page 3
PART 6 -CAPITAL ASSETS
IM Please answerithe followingrquestions,tiyimarkmg'in(tfieyappropriate;boxes. Y,es S"' 11111ftliNii. '«sIr...
6-1 Does the entity have land,buildings,and/or equipment? X
If yes: Has the entity performed an annual inventory of properly and equipment(capital
assets)in accordance with Section 29-1-506,C.R.S.,?If no,please explain:
Complete the following table: Balance-
Beginning of the Year-End
year Additions Deletions Balance
Land $ - $ - $ - $ -
Buildings $ - $ - $ - $ -
Machinery and equipment $ - $ - $ - $ -
Furniture and fixtures $ - $ $ - $ -
Infrastructure $ $ - $ - $ -
Other(explain): $ - $ - $ - $ -
PART 7-PENSION INFORMATION 1
prnig Pleasesari'sw✓ellit ie following-(q'uestibnsfby''thi rking)injthe appropriate:boxes §f.zi if Yes"'" ,,.: ` It 4j{No'IVa11
7-1 Does the entity have an"old hire"firemen's pension plan? X
7-2 Does the entit have a volunteer firemen's•ension 'Ian? X
If yes: Who administers the plan? ? ilacAntiffiif
Indicate the contributions from: REV c% ,✓.%���� j%
Tax •ro•ert ,SO,sales,etc. : $ - -7yA %AGSSMA gg
State contribution amount: $ - MenS✓. u%%a7����/�j
Other(gifts,donations,etc.): $ - r' ga .Ff$/,O///0J'i$122K%ni$
lfi
What is the monthly benefit paid for 20 years of service per retiree $ - II /� /i�/�� rx1 / i
as of Jan l?
PART 8-BUDGET INFORMATION
'- BleaseYanswentheifollowingrquestions by marking iMtbe appropriate':boxes- "z:: :Volt',Wil IMIIIINQUIPM
8-1 Did the entity file a 2011 budget with the Department of Local Affairs? If no,please X
explain:
If yes: Please indicate the amount appropriated for each fund for 2011: `s/yj//iig/MEESfaERN
Fund Name Budgeted 2011 Expenditures l�%�,Q����,f��'f�QJ SgeRWZI
General Fund $ D ���ONEWIRAS
$ - EISTIEUFFICtigi,Will
$ - v�r����EMOR�J����j/�g
PART 9-TAX PAYER'S BILL OF RIGHTS (TABOR)
atan P.lease:`ansswer tfie,(following:;q'uestion by:maiking lin thetapprcipriate'box {„Il„Pi8 Vii.„Wes.ii M,,:NWPWO WPM
9-1 Is the entity in compliance with all the provisions of TABOR(State Constitution, x
Article X,Section 20(5))? If no,please explain:
Note: An election to exempt the govemment from the spending limitations of TABOR does not ��� m i �
y �
exempt the government from the a percent emergency reserve requirement All governments is ^����� fa��
aG "
should determine if they meet this requirement of TABOR Ikagi
Page 4
PART 10 -GENERAL INFORMATION
„. I Pleaselanswer thelfollowintT•u`esti6n"slb Imarkin•rin the'a••ro• iate)bo'xeSitin d,..1k :..1"" "No;.,".e
10.1 Is the entit a newl formed •overnmental entit ? X
Ern Date of formation: tkie icl �//,�n��'/.!%gt WgO4
110.22 Is the entit a metro•olitan dist X
10-3 Please indicate what services the entity provides Water,sanitation,streets,safety %`q :';%
protection,park and recreation,transportation,television relay and translation, %/fSrrtO/i „i
mosquito control,and fire protection ✓'jr '74 a%% % g'it4rr,
9 P air.�/ra/�.,.i..1��//��
104 Does the entit have an a•reement with another•overnmental to •rovide services? X
If yes: List the name of the other governmental entity and the services provided:Pioneer *%�%%�j419 ?yj%y! % ��r/
rrri/ri :% % r/
Regional MD is related to Pioneer MD#1-B. Pioneer Regional MD is the Service /r�i ,t; �r r �/
District and Pioneer MD#1-6 are the Finance Districts. % y G
10-5 Has the district filed a Title 32,Article 1 Special District Notice of Inactive Status ei - NPLANIA M
during the year? [Applicable to Title 32 special districts only,pursuant to Sections 32 _ X
1-103(9.3)and 32-1-104(3),C.R.S.[
If yes: Date Filed: Miaatt tka �
PART 11 -GOVERNING BODY APPROVAL
We,the undersigned,certify that this Application for Exemption from Audit has been:
Prepared consistently with Section 29-1-604,C.R.S.,which states that a governmental agency with revenue and
expenditures of$100,000 or less must have an application prepared by a person skilled In governmental accounting
Completed to the best of our knowledge and is accurate and true;and
Personally reviewed and approved by a MAJORITY of the governing body.
Note: Please list all current members of the governing body. Original signatures must be
provided for a majority of the governing body if the application is mailed,or a resolution may be
provided in lieu of original signatures. (Please sign using blue ink.)
Si ures of a majority of the governing body
Name(print names of all current members of Date Term MU T BE ORIGINAL SIGNATURE IF NO
the governing body) Expires RESOLUTION IS INCLUDED
1 Joel H. Farkas May 2014 c
2 Jean M. Gold May 2014 L. !/
Cam„ FYI
3 David Foster May 2012 r r,
4 Toni L. Serra May 2012 �J it
•
6
7
Page 5
CliflonLarsonAllen LLP
www.cliflonlarsonallen.com
CliftonLarsonAllen
Accountant's Compilation Report
Board of Directors
Pioneer Metropolitan District No. 2
Weld County, Colorado
We have compiled the Application for Exemption from Audit of Pioneer Metropolitan District No. 2
as of and for the year ended December 31, 2011, included in the accompanying prescribed form. Our
compilation is limited to presenting, in the form prescribed by the Colorado State Auditor's Office,
information that is the representation of management. We have not audited or reviewed the
accompanying Application for Exemption from Audit and, accordingly, do not express an opinion or
provide any assurance about whether the Application for Exemption from Audit is in accordance
with accounting principles generally accepted in the United States of America.
Management is responsible for the preparation and fair presentation of the Application for
Exemption from Audit in accordance with accounting principles generally accepted in the United
States of America, and for designing, implementing and maintaining internal control relevant to the
preparation and fair presentation of the Application for Exemption from Audit.
Our responsibility is to conduct the compilation of the Application for Exemption from Audit in
accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants. The objective of a compilation is to assist
management in presenting financial information within the Application for Exemption from Audit
without undertaking to obtain or provide any assurance that there are no material modifications that
should be made to the Application for Exemption from Audit.
The Application for Exemption from Audit is presented in accordance with the requirements of the
Colorado State Auditor's Office, which differ from accounting principles generally accepted in the
United States of America. This report is intended solely for the information and use of the Colorado
State Auditor's Office and is not intended to be and should not be used by anyone other than this
specified party.
We are not independent with respect to Pioneer Metropolitan District No. 2.
WaiLidonaegmi-O6)
Greenwood Village, Colorado
February 28, 2012
OF SOLO
C '®��1:y;- Office of the State Auditor
FC �.�d� v�;i
Syr of
�� Dianne E. Ray,CPA
`\ , f State Auditor
X876-:
April 05, 2012
Board Of Directors
Pioneer Metropolitan District No. 3 RE: 1159.03
8390 E. Crescent Pkwy. Suite 600
Greenwood Village,CO 80111
Dear Board Of Directors:
Your Application for Exemption from Audit for the years ended 12/31/2011 has been accepted.
If we may be of any assistance to you, please feel free to call us at 303-866-3338.
Sincerely,
taTh
Crystal L. Dorsey, CPA
Local Government Audit Manager
CLD:js
cc: Department of Local Affairs
Division of Local Government
ti SA
We Set the Standard in Good Government
Local Government Audit Division•The Capitol Center• 225 East 160,Avenue•Suite 555 •Denver,Colorado 80203-1620
Ph.303.866.3338•Fax: 303.866.4062
APPLICATION FOR EXEMPTION FROM AUDIT -SHORT FORM - FOR GOVERNMENTS WITH
REVENUES AND EXPENDITURES OF $100,000 OR LESS
Name of Government: Pioneer Metropolitan District No. 3 For the Fiscal Year
Address: 8390 E. Crescent Parkway Ended December 31,2011
Suite 600 or fiscal year ended:
Greenwood Village,CO 80111
Contact Person: Jason Carroll
Telephone: 303-779-5710
Email: Jason.Carroll@CliftonLarsonAllen.com
Fax: 720-482-6668
Return to: Office of the State Auditor
Local Government Audit Division
225 E. 16th Ave., Suite 555 PLEASE READ THE ABOVE INSTRUCTIONS
Denver,CO 80203 BEFORE SUBMITTING THE COMPLETED
Fax:303-866-4062 APPLICATION
Email: OSA.LG@state.co.us
Call(303)866-3338 if you need help completing this form.
Section 29-1-604, C.R.S., outlines the provisions for an exemption from audit. Generally, any local government for which
neither revenues nor expenditures exceed$500,000 in any fiscal year may qualify for an exemption.
If either revenues or expenditures are$100,000 or greater, but not more than$500,000,you may NOT use this
form. Please use the LONG FORM of this application. If both revenues and expenditures are less than$100,000
individually, use this short form application for exemption from audit.
Please,revtew ALl.instructfops prtto the completion of„'this
Instructions:
1. Prepare this form completely and accurately. Please note that there are 11 parts to this form, and all questions
must be answered for the application to be considered complete.
2. File this form with the Office of the State Auditor within 3 months after the end of the fiscal year.
For years ended December 31, the form must be received by the Office of the State Auditor by March 31.
3. The form must be completed by an independent accountant(separate from the entity)with knowledge of
governmental accounting.
4. The application must be personally reviewed and approved by a majority of the governing body as evidenced by one of
the following methods:
a. Resolution of the governing body-application may be emailed,faxed, or mailed.
b. Original signatures-application must be mailed. Email or fax will NOT be accepted.
5. The preparer must sign the application that is submitted in order for it to be accepted.
6. Additional information may be attached to the exemption at the preparer's discretion.
CERTIFICATION OF PREPARER
I certify that I am skilled in governmental accounting and that the information in the application is complete and accurate,to the best of my
knowledge.
Name: Jason Carroll
Title: - Accountant for the District
Firm Name(if applicable): CliftonLarsonAllen LLP
Address: 8390 E.Crescent Pkwy,Suite 600, Greenwood Village,CO 80111
Telephone Number: 303-779-5710
Date Prepared: February 28,2012
Preparer Signature (Required): The application will be rejected if not signed by the preparer.
SEE ACCOUNTANT'S COMPILATION REPORT
Page 1
PART2-REVENUE-REVENUE
REVENUE: All revenues for all funds must be reflected in this section,including proceeds from the sale of the government's land,
building,and equipment,and proceeds from debtor lease transactions. Financial information will not include fund equity
information.
Line# Description (Omit cents)
2-1 Taxes: Property $ -
2-2 Specific ownership $ -
2-3 Sales and use $ -
2-4 Other(specify): $ -
2-5 Licenses and permits $ -
2-6 Intergovernmental: Grants $ -
2-7 Conservation Trust Funds(Lottery) $ -
2-8 Highway Users Tax Funds(HUTF) $ -
2-9 Other(specify): $ -
2-10 Charges for services $ -
2-11 Fines and forfeits $ -
2-12 Special assessments $ -
2-13 Investment income $ -
2-14 Charges for utility services $ -
2-15 Debt proceeds $ -
2-16 Lease proceeds $ -
2-17 Proceeds from sale of capital assets $ -
2-18 Fire and police pension $ -
2-19 Donations $ -
2-20 Other(specify): Developer advance $ 26,352
2-21 $ -
2-22 $ -
2-23 TOTAL REVENUE all sources '$°*+, '"gxr :267;3521;
PART 3 -EXPENDITURES I
EXPENDITURES: All expenditures for all funds must be reflected in this section,including the purchase of capital assets and
principal and interest payments on long-term debt. Financial information will not include fund equity information.
Line# Description (Omit cents)
3-1 Administrative $ -
3-2 Salaries $ -
3-3 Payroll taxes $ -
3-4 Contract services $ -
3-5 Employee benefits $ -
3-6 Insurance $ -
3-7 Accounting and legal fees $ 11,732
3-8 Repair and maintenance $ -
3-9 Supplies $ -
3-10 Utilities and telephone $ -
3-11 Fire/Police $ -
3-12 Streets and highways $ -
3-13 Public health $ -
3-14 Culture and recreation $ -
34 5 Utility operations $ -
3-16 Capital outlay $ -
3-17 Debt service principal $ -
3-18 Debt service interest $ -
3-19 Contribution to pension plan $ -
—
3-20 Contribution to Fire&Police Pension Assoc. $ -
3-21 Other(specify): $ -
3-22 $ -
3.23 $ -
3-24 $
3-25 TOTAL EXPENDITURES all categories '$,k " 1,,.... 'a" u`" .11;732^
Note If+TotgirOea nuethi a 223),or, TotalfEspenditures4Ldine 3 25)areegreaterrthan$100 000 :
1ST0P Youtmay not u`se this form r Pleaseiuse th ,Application.fortExemption°from Audit Long
_ ':r"M iu an t� '* w y mg0. v�0.7c. ` SSti E� ... ( .,Wri -.•Page 2
PART 4-DEBT OUTSTANDING,ISSUED,AND RETIRED
PleaseYanswerth'e"IfoIlowing:questiogs`6by markingitlie"g'apprWpriate#tiexes IJ iY,es' +k' '1 `SNow .
'4-1 Does the entity have outstanding debt? X
If yes: Is the debt repayment schedule attached?If no,please explain: Developer advances X
will be paid as funds become available.
Please complete the following debt schedule,if Outstanding at Issued during Retired during Outstanding at
applicable end of prior year fiscal year fiscal year fiscal year-end
General obligation bonds $ - $ - $ - $ -
Revenue bonds $ - $ - $ - $ -
Notes/Loans $ - $ - $ - $ -
Leases $ - $ - $ - $ -
Developer Advances $ 28,091 $ 26,352 $ - $ 54,443
Other(specify): $ - $ - $ - $ -
P,IeaseIanswer th li folleWiin[questions.b 'g ' pp p '- .;Nora:
,�. '"i g q ymarkin Ithera'" ro natepoxes �e i3t„" Y,es.'+`aun"ti� °",
4-2 Does the entity have any authorized,but unissued debt? X
If yes: How much? $ 330,000 000 %Rji%g%/%j%%%%%p%i%/i5
Date the debt was authorized: 5/2/2006 I ;AZZ:PniiWk.;;Iin//%
4-3 Does the entity intend to issue debt within the next calendar year(2012)?
If es: How much? $ 4,650,000 %%%/%%X//•,,�%/%%p,,%%%!M1
Irmo elaase afiswer tliiEfoilowing'ques`tio`n tiy6mark iig$theTappropriatertipxes'C- ._.:. . . iXee Natt
4-4 Does the entity have debt that has been refinanced that it is still responsible for? I X
If yes: What is the amount outstanding? T$ -
maya Pleaseanswei,ttejfdllowii 7 uestib? b 3markin tfe a�" ro riateaSozes:" . ?�. Y,es" ` No.. ' r,1
t 99 Y_ N�' 9 PP P
grad-)4-5 Does the entity have any lease agreements? X
If yes: What is being leased? %/%/%///////%13.51,}%%f1.,%:k16
What is the original date of the lease? %y44ia'i r/%� A��ri
Number of years of lease? %y%%/W1g.,1/�)f%c%7 %s"%D�
Is the lease subject to annual appropriation? yr%%i�cairoJmjjj o%tgi
What are the annual lease .a ments? $ - Oil/%//D,!///G,'///Of�i/i, ritta%%Ofj:21///,�/c',,
PART 5-CASH AND INVESTMENTS
HII P„leaselVeRiileltheentityscatt(depbsitandiriVestment'balandet: :Tx F, Amount t T,otalallti (,
5-1 Checking accounts $ ggia6tz14
5-2 Savings accounts $ %I I % I v
5-3 Certificates of deposit $ - IN104ikk
Total Cash Deposits SI *l% $ -
iii' 7 ii
Investments(if investment is a mutual fund,please list underlying investments): A���j/�,�j��''�/,f���-,��//��i.�S��/�
5-4 CSAFE $ 15,029 g//ig:B/s%%/M
5-5 $ - Mglff %%yi
5-6 $ - �MOigggiuy/
5-7 $ - Sig a
Total Investments uf%/rani $ 15,029
Total Cash and Investments Fgagt1VM $ 15,029
3uw. ..., Please answecthe'following:question ti'y"nmarking'inithe appropriate tioi1.1 Ngy;98k
5-8 Are the entity's deposits in an eligible(Public Deposit Protection Act)public X
depository(Section 11-10.5-101,et seq.C.R.S.)? If no,please explain: The District
has no cash deposits.
Page 3
PART 6-CAPITAL ASSETS
ME; „.„Please'answ4 the`(o"Ilowingtquesttlonslb`yanarkmg'insthe approprlate boxesfei ,IGC;h dYes " , r , 1No"
6.1 Does the entity have land,buildings,and/or equipment? X
If yes: Has the entity performed an annual inventory of property and equipment(capital
assets)in accordance with Section 29-1-506,C.R.S.,?If no,please explain:
Complete the following table: Balance-
Beginning of the Year-End
year Additions Deletions Balance
Land $ - $ - $ - $ -
Buildings $ - $ - $ - $ -
Machinery and equipment $ - $ - $ - $ -
Furniture and fixtures $ - $ - $ - $ -
Infrastructure $ - $ - $ - $Other(explain): $ - $ - $ - $ -
PART 7-PENSION INFORMATION
__...
,)Please ariswertheJfollowing"questlons by''markmg'in"tfie appropFiate"boxes"I•`'_. # Yes„ "' '��`�+No:.'
7-1 Does the entity have an"old hire"firemen's pension plan? X
7.2 Does the entit have a volunteer firemen's.ension .Ian? X
If yes: Who administers the •lan? 1 EMA �/�.�.r gane //l.
Indicate the contributions from: %%f/%/%///%%%%//%/f%f%///MMI
Tax(property,SO,sales,etc.): $ - "%%Q//Q/�////%/%%�//% //////„%%%%O�/
State contribution amount: $ - // to gW���'� IFig,17��/�
Other(gifts,donations,etc) $ ////,Q%%/,(,%(i/%%%y%%Q/ ,///%%%%%C,t2
What is the monthly benefit paid for 20 years of service per retiree $ - xfsa�i�acri�`�y���(%�"wiar3a""
as of Jan to 'reV 6648:4 d%
PART 8-BUDGET INFORMATION
, #Pleaseanswerithe.followingrgnestlonstby7markinglingthe-appropnatetboxes.l.- .Yes--: t;No.xiR}ti (1
8-1 Did the entity file a 2011 budget with the Department of Local Affairs? If no,please X
explain:
If yes: Please indicate the amount appropriated for each fund for 2011: Uj///y,///j' SEEtTall ,
Fund Name Bud.eted 2011 Ex.enditures/////, jyy%%,fG///%gj/j�wj%%///////////,�%
General Fund $ 11,732 ����/r��/a,�7 //
-$ ntn
- MSODMEll%%%//�iaid/////ai
PART 9-TAX PAYER'S BILL OF RIGHTS(TABOR)
'"""°°"`'Please answefthe following question.by ma kingltndhe appropriate''boxV 5,1 "r;r °YeS188, f 18714118No" w
y9-1 is the entity in compliance with all the provisions of TABOR(State Constitution, X
Article X,Section 20(5))? If no,please explain:
Note: An election to exempt the government from the spending limitations of TABOR does notv't i/io�/fi
exempt the govemment from the J percent emergency reserve requirement All governments ��� �t
should determine II they meet this requirement of TABOR. // / / A /
Page 4
PART 10 -GENERAL INFORMATION J
Please'answehithe3followin.`"•uestionsib markin.iln;ttfelappropriatelboxes. `. ..
10.1 Is the entit a newl formed •overnmental entit ? X _.
En Date of formation: %'VA%NnUtgen MIi
10-2 Is the entit a metro• X
10-3 Please indicate what services the entity provides:Water,sanitation,streets,safety gu'y/`u:?%gg% /%i%��N'iii
protection,park and recreation,transportation,television relay and translation, %'i /%:%1'/%7
mosquito control,and fire protection. M�Qj�%/44,%M
10-4 s•es the enti h ve n a•ree nt with anther••v rnmental t• •r•vi•e services? X If yes: List the name of the other governmental entity and the services provided: Pioneer -g,'ZiRe// %/% II5)5/3i�%%��'
Regional MD is related to Pioneer MD#1-6. Pioneer Regional MD is the Service � %g <'t,i% ii
District and Pioneer MD#1-6 are the Finance Districts ��� ����
10-5 Has the district filed a Title 32,Article 1 Special District Notice of Inactive Status 1, •a..NIA
during the year? [Applicable to Title 32 special districts only,pursuant to Sections 32 _����y�� / X
1-103(9.3)and 32-1-104(3),C.R.S.]
If yes: Date Filed: Pill IA�/ �IP���a��
PART 11 -GOVERNING BODY APPROVAL
We,the undersigned,certify that this Application for Exemption from Audit has been:
Prepared consistently with Section 29X1-604,C.R.S.,which states that a governmental agency with revenue and
expenditures of$100,000 or less must have an application prepared by a person skilled in governmental accounting
Completed to the best of our knowledge and is accurate and true;and
Personally reviewed and approved by a MAJORITY of the governing body.
Note:Please list all current members of the governing body. Original signatures must be
provided for a majority of the governing body if the application is mailed,or a resolution may be
provided in lieu of original signatures. (Please sign using blue ink.)
Si atures of a majority of the governing body
Name(print names of all current members of Date Term M ST BE ORIGINAL SIGNATURE IF NO
the governing body) Expires RESOLUTION IS INCLUDED
1 Joel H. Farkas May 201
2 David Foster May 2012
1
3 Toni L. Serra May 2012 IL
L A.
4 Jean M. Gold May 2014 �.� �(/✓� t r
5
6
7
Page 5
A CliflonLarsonAllen LLP
® wwtcliftonlarsonallen.com
CliftonLarsonAllen
Accountant's Compilation Report
Board of Directors
Pioneer Metropolitan District No. 3
Weld County,Colorado
We have compiled the Application for Exemption from Audit of Pioneer Metropolitan District No. 3
as of and for the year ended December 31, 2011, included in the accompanying prescribed form. Our
compilation is limited to presenting, in the form prescribed by the Colorado State Auditor's Office,
information that is the representation of management. We have not audited or reviewed the
accompanying Application for Exemption from Audit and, accordingly, do not express an opinion or
provide any assurance about whether the Application for Exemption from Audit is in accordance
with accounting principles generally accepted in the United States of America.
Management is responsible for the preparation and fair presentation of the Application for
Exemption from Audit in accordance with accounting principles generally accepted in the United
States of America, and for designing, implementing and maintaining internal control relevant to the
preparation and fair presentation of the Application for Exemption from Audit.
Our responsibility is to conduct the compilation of the Application for Exemption from Audit in
accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants. The objective of a compilation is to assist
management in presenting financial information within the Application for Exemption from Audit
without undertaking to obtain or provide any assurance that there are no material modifications that
should be made to the Application for Exemption from Audit.
The Application for Exemption from Audit is presented in accordance with the requirements of the
Colorado State Auditor's Office, which differ from accounting principles generally accepted in the
United States of America. This report is intended solely for the information and use of the Colorado
State Auditor's Office and is not intended to be and should not be used by anyone other than this
specified party.
We are not independent�wiit�thh respect to Pioneer Metropolitan District No. 3.
WetL
Greenwood Village, Colorado
February 28, 2012
Lc ,A 'R Office of the State Auditor
/ o
M
, .‘�� 1 1 Dianne E. Ray,CPA
State Auditor
April 05, 2012
Board Of Directors
Pioneer Metropolitan District No. 4 RE: 1159.04
8390 E. Crescent Pkwy. Suite 600
Greenwood Village, CO 80111
Dear Board Of Directors:
Your Application for Exemption from Audit for the years ended 12/31/2011 has been accepted.
If we may be of any assistance to you, please feel free to call us at 303-866-3338.
Sincerely,
tatat
Crystal L. Dorsey,CPA
Local Government Audit Manager
CLD:js
cc: Department of Local Affairs
Division of Local Government
fj SA
We Set the Standard for Good Government
Local Government Audit Division•The Capitol Center• 225 East 16'^Avenue•Suite 555 •Denver,Colorado 80203-1620
Ph. 303.866.3338•Fax: 303.866.4062
APPLICATION FOR EXEMPTION FROM AUDIT -SHORT FORM - FOR GOVERNMENTS WITH
REVENUES AND EXPENDITURES OF $100,000 OR LESS
Name of Government' Pioneer Metropolitan District No.4 For the Fiscal Year
Address: 8390 E.Crescent Parkway Ended December 31,2011
Suite 600 or fiscal year ended:
Greenwood Village,CO 80111
Contact Person: Jason Carroll
Telephone: 303-779-5710
Email: Jason.Carroll@CliftonLarsonAllen.com
Fax: 720-482-6668
Return to: Office of the State Auditor
Local Government Audit Division
225 E. 16th Ave., Suite 555 PLEASE READ THE ABOVE INSTRUCTIONS
Denver,CO 80203 BEFORE SUBMITTING THE COMPLETED
Fax:303.866.4062 APPLICATION
Email: OSA.LG@state.co.us
Call(303)866-3338 if you need help completing this form,
Section 29-1-604, C.R.S., outlines the provisions for an exemption from audit. Generally, any local government for which
neither revenues nor expenditures exceed$500,000 in any fiscal year may qualify for an exemption.
If either revenues or expenditures are$100,000 or greater, but not more than$500,000,you may NOT use this
form. Please use the LONG FORM of this application. If both revenues and expenditures are less than$100,000
individually, use this short form application for exemption from audit.
f Pte,ere ewr,L e stiucttiions pnor to the comp ton ofAtliis f•rm*'-
Instructions:
1. Prepare this form completely and accurately. Please note that there are 11 parts to this form,and all questions
must be answered for the application to be considered complete.
2. File this form with the Office of the State Auditor within 3 months after the end of the fiscal year.
For years ended December 31, the form must be received by the Office of the State Auditor by March 31.
3. The form must be completed by an independent accountant(separate from the entity)with knowledge of
governmental accounting.
4. The application must be personally reviewed and approved by a majority of the governing body as evidenced by one of
the following methods:
a. Resolution of the governing body-application may be emailed,faxed, or mailed.
b. Original signatures-application must be mailed. Email or fax will NOT be accepted.
5. The preparer must skin the application that is submitted in order for it to be accepted.
6. Additional information may be attached to the exemption at the preparer's discretion.
CERTIFICATION OF PREPARER
I certify that I am skilled in governmental accounting and that the information in the application is complete and accurate,to the best of my
knowledge.
Name: Jason Carroll
Title: Accountant for the District
Firm Name(if applicable): CliftonLarsonAllen LLP
Address: 8390 E.Crescent Pkwy,Suite 600,Greenwood Village,CO 80111
Telephone Number: 303-779-5710
Date Prepared: February 28,2012
Preparer Signature (Required): The application will be rejected if not signed by the preparer.
SEE ACCOUNTANT'S COMPILATION REPORT
Page 1
PART 2-REVENUE •
REVENUE: All revenues for all funds must be reflected in this section,including proceeds from the sale of the government's land,
building,and equipment,and proceeds from debtor lease transactions. Financial information will not include fund equity
information.
Line# Description (Omit cents)
2-1 Taxes: Property $ -
2-2 Specific ownership $ -
2-3 Sales and use $ -
2-4 Other(specify): $ -
2-5 Licenses and permits $ -
2-6 Intergovernmental: Grants $ -
2-7 Conservation Trust Funds(Lottery) $ -
2-8 Highway Users Tax Funds(HUTF) $ -
2-9 Other(specify): $ -
2-10 Charges for services $ -
2-11 Fines and forfeits $ -
_
2-12 Special assessments $ -
2-13 Investment income $ -
2-14 Charges for utility services $ -
2-15 Debt proceeds $ -
2-16 Lease proceeds $ -
2-17 Proceeds from sale of capital assets $ -
2-18 Fire and police pension $ -
2-19 Donations $ -
2-20 Other(specify): $ -
2-21 $ -
2-22 $ -
2-23 TOTAL REVENUE all sources 3.$Wh°T,..n, ` RD IIItfir,;
PART 3-EXPENDITURES
EXPENDITURES: All expenditures for all funds must be reflected in this section,including the purchase of capital assets and
principal and interest payments on long-term debt. Financial information will not include fund equity information.
Line# Description (Omit cents)
3-i Administrative $ -
3-2 Salaries $ -
3-3 Payroll taxes $ -
3-4 Contract services $ -
3-5 Employee benefits $ -
3-6 Insurance $ -
3-7 Accounting and legal fees $ -
3-8 Repair and maintenance $ -
3-9 Supplies $ -
3-10 Utilities and telephone $ -
3-11 Fire/Police $ -
3-12 Streets and highways $ •
3-13 Public health $ -
3-14 Culture and recreation $ -
3-15 Utility operations $ -
3-16 Capital outlay $ -
3-17 Debt service principal $ -
3-18 Debt service interest $ -
3-19 Contribution topension plan $ -
3-20 Contribution to Fire&Police Pension Assoc. $ -
3-21 Other(specify): $ -
3-22 $ -
3-23 $ -
3-24 $ -
3-25 TOTAL EXPENDITURES all categories,t$& rW4i ;112:1
iNote If T,otat Revennue(Llner2tt23)61'1otat Expenditu'res♦(Llne13=25)aregg fro aterath 0h'.T$100 000 "rka
M
rSTOP You`may not useIhis'for Please us to 1e Application for Exempt ontfrom Audn Long,
IFOrR1�`'T wr,+ ,� szW' � ,xa ,, '`7t k #}z.sv ,,,,;;;-::.t;;;,;,,,r'}- x 3a,
(ui4raNaeac., ..x.�.. .. z. , •I:4;li m -fv'`....o..Z.Y_+�4 . , 'ii mfrS.- ..._
Page 2
PART 4-DEBT OUTSTANDING, ISSUED,AND RETIRED
NOWP,leasea`nsweratfie5follow ng guestwri3?tiy=markingilHe'�appropriate`b'oxes ;;:.. .!4PtVesS No
4.1 Does the entity have outstanding debt? X
If yes: Is the debt repayment schedule attached?If no,please explain: Developer advances X
will be paid as funds become available.
Please complete the following debt schedule,if Outstanding at Issued during Retired during Outstanding at
applicable: end of prior year fiscal year fiscal year fiscal year-end
General obligation bonds $ - $ - $ - $ -
Revenue bonds $ - $ - $ - $ -
Notes/Loans $ - $ - $ - $ -
Leases $ - $ - $ - $ -
Developer Advances $ 28,091 $ - $ - $ 28,091
Other(specify): $ - $ - $ - $ -
-opriateY -
,- Please ansWertttt`e;;folio`wingTqueshoR"s�tiy`marking'tlie appropnboxes, �;-�' Yess_�,
4-2 Does the entity have any authorized,but unissued,debt? X
If yes: How much? $ 330,000,000 '7&S4<1;ZMI%j%i&f#SYL
Date the debt was authorized: 5/2/2006IerEW;�i%5sI%a %%ill
4-3 Does the enti intend to issue debt within the next calendar ear 2012? X
If es: How much? $ - %/„JL%% M yD%%l % ,�,'.��,%
'"3»?P,lea"`e'eansweratiiefollowmgY2jiiesti0hs'&tigriarkingitFie appropnateit?oxes. 5$5194011B514, { N49,1. .
4-4 Does the entity have debt that has been refinanced that it is still responsible for? X
If yes: What is the amount outstanding? I $
weePleasej'answeiitfie`fo"Ilowing'fquestions bylmarkinjtfre appro' riate"oozes""r - '
�vr; Yes' �it ';Nq :1,,
4-5 Does the entity have any lease agreements? X
If yes: What is being leased? o%�%v�%/��Ma���//���Z%Z�k
What is the original date of the lease? E6y/$41,01 i,1%/gi."U ��/L�AR
Number of years of lease? t%.dJ7yynj,tg�j�,w,t %!
Is the lease subject to annual appropriation? 0�i� 7� yUgj�/iyy,(I, rk
What are the annual lease payments? $ - VIWKO�fak���%t��/%tiM
PART 5-CASH AND INVESTMENTS J
RIMS eleaserorovitle}the entity's cash depos"I[aijdiinJestrne it balancee::,,lrnr ii;++ iblt Amount.' TdtaI:
5.1 Checking accounts $ - g%Vii, ,'✓
5-2 Savings accounts $ - j%////�%/. %itom
5.3 Certificates of de.osit $ - M!///,�%%�N18%
Total Cash Deposits '�/�i,///O/�irkia. DOO
Investments(if investment is a mutual fund,please list underlying investments): I//%0//tejtaldti Mi ar
5-4 $ - DERV:ENE
5-5 $ -
5-6 $ - .
5-7 $ - �� ��
Total Investments —°o !��/it $ •
thir Total Cash and Investments i UIVAM $
8-142 ( Please answeatlie„fdllowitiVell nai!6y mafkihgrin;thblapp`ropiia"telbIrg :LtYNSIZZI NoT!. ' `
5-8 Are the entity's deposits in an eligible(Public Deposit Protection Act)public X
depository(Section 11-10.5-101,et seq.C.R.S.)? If no,please explain: The District
has no cash deposits.
Page 3
PART 6-CAPITAL ASSETS
.zr5y61 .q PIeasTanswer theyfollowin"g{'questions?byJmarkIng Iri;tpeappropriaterboxes""i°u$¢gip" Y.esd9}fP 4Eki}Cs.,Nolgt�taOR
6-1 Does the entity have land,buildings,and/or equipment? X
If yes: Has the entity performed an annual inventory of property and equipment(capital
assets)in accordance with Section 29-1-506,C.R.S.,?If no,please explain:
Complete the following table. Balance-
Beginning of the Year-End
year Additions Deletions Balance
Land $ - $ - $ - $ -
Buildings $ - $ - $ - $ -
Machinery and equipment $ - $ - $ - $ -
Furniture and fixtures $ - $ - $ - $ -
Infrastructure $ - $ - $ - $ -
Other(explain): $ - $ - $ - $ -
PART 7-PENSION INFORMATION
„Plea3e_answeryfhe foliovnng;questroris]tiy;markiiigiih'TtM1e,appropnatetboxesm ntroYesv$:;`"$' Nq �
7-1 Does the entity have an"old hire"firemen's pension plan? X
7-2 Does the enti have a volunteer firemen's •ension •lan? X
If yes: Who administers the plan? . . .� i.' %
Indicate the contributions from: Orti%//%////%%%/////,////%%%%//%//49
Tax •ro•ert ,SO,sales,etc. : $ - Q%%%%/////////%/////G/%j;/i///i/.%/t �j/%
State contribution amount: $ - %drat.�4. J//ti,944 j t4j
Other •ifts,donations,etc. $ - t;, j,G�of t/Aitylt jf! nt
What is the monthly benefitpaid for 20years of serviceper retiree $ - . 14 ? /�6 "/ 'S
as of Jan 1? %/; /
tattititt
L_ PART 8-BUDGET INFORMATION
it =please-answer thelfollowmg'questionstbymarking;initheaappropriate]boxes?•.-eWatYes;•- '411E4.--Nos,
+v?
8-1 Did the entity file a 2011 budget with the Department of Local Affairs? If no,please X
explain'
If yes: Please indicate the amount appropriated for each fund for 2011: WHIS%���/�����///�/O�,�E
Fund Name Budgeted 2011 Expenditures SAIVINAInjt fl l /fl'
General Fund $ - '6 ,ta��.//'/./yNEtzgaf.G�'. m
PART 9 -TAX PAYER'S BILL OF RIGHTS (TABOR)
P„Iease.TanswerWtliMfollowing question by markmg inithe_appropriate bdx v, allo tc:i
9-1 Is the entity in compliance with all the provisions of TABOR[State Constitution, X
Article X,Section 20(5)1? If no,please explain:
Note: An election to exempt the government from the spending limitations of TABOR does not %Mitt ����Q/�� �5p
exempt the government from the a percent emergency reserve requirement. All governments / i i/
should determine it they meet this requirement of TABOR. l� i/����
Page 4
PART 10 -GENERAL INFORMATION
"c.Pleaselanswer tFexfolldwingtquestionstbyfmafklitliiiltl e'appropriate boz"es.gloglyeattat No22,440
10-1 Is the entity a newly formed governmental entity? X
If es: Date of formation: MEM/'/ /%M�%y,%7/�'%IS//'/
10-2 Is the entit a metro.olitan district? X
10-3 Please indicate what services the entity provides.Water,sanitation,streets,safety
�f��� ���
protection,park and recreation,transportation,television relay and translation, /94f4% ,l/
mosquito control,and fire protection. /'��/.Ps2d1?l1ift(:21/fr.:;',;p4f:s14AtTllATtO
Does the entity have an agreement with another governmental to provide services?
If yes: List the name of the othergovernmental entity and.the servicesprovided:Pioneer ��%;% %�i /r ��,//�"
��0;4 f%��loai 1l
Regional is elated to Pioneer #1-6. Districts.
Regional MD is the Service ���/�, � ���
District and Pioneer MD#1-6 are the Finance Districts.
10-5 Has the district filed a Title 3Z Article 1 Special District Notice of Inactive Status %Y,es ®No,yNIA,,,.-
during the year? [Applicable to Title 32 special districts only,pursuant to Sections 32 X
1-103(9.3)and 32-1-104(3),C .S
If yes: Date Filed: ""////Dw'r0� !r% w 44,5
PART 11 -GOVERNING BODY APPROVAL
We,the undersigned,certify that this Application for Exemption from Audit has been:
Prepared consistently with Section 29-1-604,C.R.S.,which states that a governmental agency with revenue and
expenditures of$100,000 or less must have an application prepared by a person skilled in governmental accounting
Completed to the best of our knowledge and is accurate and true;and
Personally reviewed and approved by a MAJORITY of the governing body.
Note: Please list all current members of the governing body. Original signatures must be
provided for a majority of the governing body if the application is mailed,or a resolution may be
provided in lieu of original signatures. (Please sign using blue Ink.)
Signatures of a majority of the governing body
Name(print names of all current members of Date Term U T BE ORIGINAL SIGNATURE IF NO
the governing body) Expires RESOLUTION IS INCLUDED
1 Joel H. Farkas May 2014•
2 Jean M. Gold May 2014 �/� mi
3 David Foster May 2012 \A 0
4 Toni L. Serra May 2012 v 11,u t. !`C()
5
6
7
Page 5
1/444, A. CliftonLarsonAllen LLP
® www.cliftonlarsonallen.com
CliftonLarsonAllen
Accountant's Compilation Report
Board of Directors
Pioneer Metropolitan District No. 4
Weld County, Colorado
We have compiled the Application for Exemption from Audit of Pioneer Metropolitan District No. 4
as of and for the year ended December 31, 2011, included in the accompanying prescribed form. Our
compilation is limited to presenting, in the form prescribed by the Colorado State Auditor's Office,
information that is the representation of management. We have not audited or reviewed the
accompanying Application for Exemption from Audit and, accordingly, do not express an opinion or
provide any assurance about whether the Application for Exemption from Audit is in accordance
with accounting principles generally accepted in the United States of America.
Management is responsible for the preparation and fair presentation of the Application for
Exemption from Audit in accordance with accounting principles generally accepted in the United
States of America, and for designing, implementing and maintaining internal control relevant to the
preparation and fair presentation of the Application for Exemption from Audit.
Our responsibility is to conduct the compilation of the Application for Exemption from Audit in
accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants. The objective of a compilation is to assist
management in presenting financial information within the Application for Exemption from Audit
without undertaking to obtain or provide any assurance that there are no material modifications that
should be made to the Application for Exemption from Audit.
The Application for Exemption from Audit is presented in accordance with the requirements of the
Colorado State Auditor's Office, which differ from accounting principles generally accepted in the
United States of America. This report is intended solely for the information and use of the Colorado
State Auditor's Office and is not intended to be and should not be used by anyone other than this
specified party.
We are not independent with respect
to Pioneer Metropolitan District No. 4.
Greenwood Village, Colorado
February 28, 2012
was Co`�N
(./ � Office of the State Auditor
�
!N c -- of
rd Dianne E. Ray,CPA
�`.. State Auditor
April 05, 2012
Board Of Directors
Pioneer Metropolitan District No. 5 RE: 1159.05
8390 E. Crescent Pkwy. Suite 600
Greenwood Village, CO 80111
Dear Board Of Directors:
Your Application for Exemption from Audit for the years ended 12/31/2011 has been accepted.
If we may be of any assistance to you, please feel free to call us at 303-866-3338.
Sincerely,
tS_Aaacy.,
Crystal L. Dorsey, CPA
Local Government Audit Manager
CLD:js
cc: Department of Local Affairs
Division of Local Government
ins 1
We Set the Standard for Good Government
Local Government Audit Division•The Capitol Center• 225 Fast 16±Avenue•Suite 555 •Denver,Colorado 80203-1620
Ph.303.866 3338•Fax:303 866.4062
APPLICATION FOR EXEMPTION FROM AUDIT -SHORT FORM - FOR GOVERNMENTS WITH
REVENUES AND EXPENDITURES OF $100,000 OR LESS
Name of Government: Pioneer Metropolitan District No.5 For the Fiscal Year
Address: 8390 E.Crescent Parkway Ended December 31,2011
Suite 600 or fiscal year ended:
Greenwood Village, CO 80111
Contact Person: Jason Carroll
Telephone: 303-779-5710
Email: Jason.Carroll@CliftonlarsonAllen.com
Fax: 720-482-6668
Return to: Office of the State Auditor
Local Government Audit Division
225 E. 16th Ave., Suite 555 - PLEASE READ THE ABOVE INSTRUCTIONS
Denver,CO 80203 BEFORE SUBMITTING THE COMPLETED
Fax:303-866-4062 APPLICATION
Email: OSA.LG@state.co.us
Call(303)866-3338 if you need help completing this form.
Section 29-1-604, C.R.S., outlines the provisions for an exemption from audit. Generally, any local government for which
neither revenues nor expenditures exceed $500,000 in any fiscal year may qualify for an exemption.
If either revenues or expenditures are$100,000 or greater,but not more than$500,000,you may NOT use this
form. Please use the LONG FORM of this application.If both revenues and expenditures are less than$100,000
individually, use this short form application for exemption from audit
areas n -:vim-x , .,
�� Please revlewd¢LL rrstruchons prior to;the completion of�,iFis form .®;
Instructions:
1. Prepare this form completely and accurately. Please note that there are 11 parts to this form, and all questions
must be answered for the application to be considered complete.
2. File this form with the Office of the State Auditor within 3 months after the end of the fiscal year.
For years ended December 31,the form must be received by the Office of the State Auditor by March 31.
3. The form must be completed by an independent accountant(separate from the entity)with knowledge of
governmental accounting.
4. The application must be personally reviewed and approved by a majority of the governing body as evidenced by one of
the following methods:
a. Resolution of the governing body-application may be emailed,faxed,or mailed.
b. Original signatures-application must be mailed. Email or fax will NOT be accepted.
5. The preparer must skin the application that is submitted in order for it to be accepted.
6. Additional information may be attached to the exemption at the preparer's discretion.
CERTIFICATION OF PREPARER
I certify that I am skilled in governmental accounting and that the information in the application is complete and accurate,to the best of my
knowledge.
Name: Jason Carroll
Title: Accountant for the District
Firm Name(if applicable): CliftonLarsonAllen LLP
Address: 8390 E.Crescent Pkwy,Suite 600,Greenwood Village,CO 80111
Telephone Number: 303-779-5710
Date Prepared: February 28,2012
Preparer Signature (Required): The application will be rejected if not signed by the preparer.
SEE ACCOUNTANTS COMPILATION REPORT
Page 1
PART2-REVENUE
REVENUE: All revenues for all funds must be reflected in this section,including proceeds from the sale of the government's land,
building,and equipment,and proceeds from debt or lease transactions. Financial information will not include fund equity
information.
Line# Description (Omit cents)
2-1 Taxes: Property $ -
2-2 Specific ownership $ -
2-3 Sales and use $ -
2-4 Other(specify): $ -
2-5 Licenses and permits $ -
2-6 Intergovernmental: Grants $ -
2-7 Conservation Trust Funds(Lottery) $ -
2-8 Highway Users Tax Funds(HUTF) $ -
2-9 Other(specify): $ -
2-10 Charges for services $ -
2-11 Fines and forfeits $ -
2-12 Special assessments $ -
2-13 Investment income $ -
2-14 Charges for utility services $ -
2-15 Debt proceeds $ -
2-16 Lease proceeds $ -
2-17 Proceeds from sale of capital assets $ -
2-18 Fire and police pension $ -
2-19 Donations $ -
2-20 Other(specify): $ -
2-21 $ -
2-22 $ -
2-23 TOTAL REVENUE all sources (S"K a S ', - '( ?°R IrM
PART 3-EXPENDITURES
EXPENDITURES: All expenditures for all funds must be reflected in this section,including the purchase of capital assets and
principal and interest payments on long-term debt. Financial information will not include fund equity information.
Line# Description (Omit cents)
3-1 Administrative $
3-2 Salaries $ - -
3-3 Payroll taxes $ -
3-4 Contract services $ -
3-5 Employee benefits $ -
3-6 Insurance $ .
3-7 Accounting and legal fees $ -
3-8 Repair and maintenance $ -
3-9 Supplies $ -
3-10 Utilities and telephone $ -
3-11 Fire/Police $ -
3-12 Streets and highways $ -
3-13 Public health $ -
3-14 Culture and recreation $
3-15 Utility operations $ -
3-16 Capital outlay $ -
3-17 Debt service principal $ -
3-18 Debt service interest $ -
3-19 Contribution to pension plan $ -
3-20 Contribution to Fire 8 Police Pension Assoc. $ -
3-21 Other(specify): $ -
3-22 $ -
3-23 $ -
3-24 $ -
3-25 TOTAL EXPENDITURES all categories oS,;m t '' ur.. -
'Note + If Total Revenue'(L�i'nyer�2 23)ror,.Total Ezpendrtures(Line 3 25:)aregreater,th'an $100,000
t ..m. ,�\, r a zxy 'b°ey-t•I'rr9l r.h'h." Wthe p ` a s
STOP aa,You?may not useythtslfor5. #!gAse useathe ApplIcatlon'forPExemptlon from Audrt Long-
iForm , ^?.',.,yy , s• . tom,.- 1 w . Ln,.sue, ,) . ,.,rF� ff'armxsmm..� -:_ wt.:4 :: . ., t,.:A. .t.«
Page 2
PART 4-DEBT OUTSTANDING, ISSUED,AND RETIRED
"�P_leasetanswer(the;follgwing[questibnsti'yyTrna`rain'q'}thepappropnate=pbxesW; dg W,fyY,e"sM ?..;AgajNo5MMIl
4-1 Does the entity have outstanding debt? X
If yes: Is the debt repayment schedule attached?If no,please explain: Developer advances X
will be paid as funds become available.
Please complete the following debt schedule,if Outstanding at Issued during Retired during Outstanding at
applicable. end of prior year fiscal year fiscal year fiscal year-end
General obligation bonds $ - $ - $ - $ -
Revenuebonds $ - $ - $ - $ -
Notes/Loans $ - $ - $ - $ -
Leases $ - $ - $ - $ -
Developer Advances $ 28,291 $ - $ - $ 28,291
Other(specify): $ - $ - $ - $ -
P,„`,4`4 P,lea"se"answerethe'�fo`Ilowiri Y 9 1 pP P "'I
�r_ gquesbonsT6�ie�fkin'""thh�q ro nate'tio`xes, .,, rest N,:, m aT,lyp;,
4-2 Does the entity have any authorized,but unissued,debt? X
If yes: How much? $ 330,000,000 °' �,g402Y!%%f ii
Date the debt was authorized: 5/2/2006 mj�/'/%fjj��%%j// %S,t,V.�.t
4.3 Does the entity intend to issue debt within the next calendar year(2012)? X
If yes: How much? I $ - %%/ ", 0.77k,��viii%
,r __,.- ,_. ,
,�, .�.Please answer tlefollowing q'oastionspbarkingithetappropgateftioxesra' Yes-.`:. NoK -
4-4 Does the entity have debt that has been refinanced that it is still responsible for? X
If yes: What is the amount outstanding? I $
Zi. P'"seanswehthe folfowin`(questroii'slbylmarklri theiappropriatb'b'ozes: • ',lea 9 9t YecaRm zNory ...
4-5 Does the entity have any lease agreements? X
If yes: What is being leased? %Kkerrn; title %
What is the original date of the lease? Q%//;J%//Q/;%y/////,„�a%�jf/%f/Q/,%/%,%%%f.g
Number of ears of se?
Is the lease subject to annualappropriation? "flan.,/�/„alMf, // /
What are the annual lease .a ments? $ - yalMi%/" %%%;i✓j% a
PART 5-CASH AND INVESTMENTS
'.,. � ._ - -eii a r ''Y'''.', sti , moonit
l `Ilia Please�pFowderthe;entity'sicashjdeposit`andpfnvestinent,tialances.,•,,,i ink A` Totahrn;~elVi
5-1 Checking accounts $ - iga/W414�✓
1/'/t/�OGr/i 5-2 Savings accounts $ - 25E
5-3 Certificates of deposit $ - Wi,),).ki/%///O//,f),
Total Cash Deposits %tAI 6i63giii $ -
Investments(if investment is a mutual fund,please list underlying investments): Mla,�I.t��iataal
5-4 $ - a Ntitigle/,,VA,K
5-5 $ - �.. �ii� g d/i
5-6 $ - .Ulti,N144
5-7 $ - IRG��s��.IN��//��
Total Investments egfal4 $ -
Total Cash and Investments J411W44SE $ -
•ice`- Plea'seLanswef•,th'e•'folloWlii'-
....,, �„ g;gLeshori byJmaFkmginfthe;appiopriate;box,,,7."1..i,3FI Y'.9ag:TaYe"s" , . ,..��,No„r!t•;.
5-8 Are the entity's deposits in an eligible(Public Deposit Protection Act)public X
depository(Section 11-10.5-101,et seq.C.R.5.)? If no,please explain: The District
has no cash deposits.
Page 3
PART 6-CAPITAL ASSETS
^�' ' _glease,answ`er,the followieg?questtonslbyx"m'arktng,inpthe,"appropriate3dozes:' Yes 'No
6.1 Does the entity have land,buildings,and/or equipment? X
If yes: Has the entity performed an annual inventory of property and equipment(capital
assets)in accordance with Section 29-1-506,C.R.S.,?If no,please explain.
Complete the following table: Balance-
Beginning of the Year-End
year Additions Deletions Balance
Land $ - $ - $ - $ -Buildings $ - $ - $ - $ -
Machinery and equipment $ - $ - $ - $ -
Furniture and fixtures $ - $ - $ - $ -
Infrastructure $ - $ - $ - $ -
Other(explain): $ - $ - $ - $ -
PART 7-PENSION INFORMATION
.... Malting, m, .. ) n
",� P�leasoianswe�r�ttfeafollov✓Ing,questions;by marking In thelappropriate;boxeslk_(I(". Yes �i ,d,l ,;,Noah,,
7-1 Does the entity have an"old hire"firemen's pension plan? X
7-2 Does the enti have a volunteer firemen's.ension .Ian? X
If yes: Who administers the .Ian? ','%/%%//%%///%%�//////////%tG%:' atG ikG,
Indicate the contributions from: %//,%%%y///%/:'f%//�//////%%/y///„�%'%%O
Tax(property,SO,sales,etc.): $ - ��//%%%��i7��/% ���/�%/y � 1,�/G,
State contribution amount: $ - %%/%��%%%/////%//%%i%!!%`���!!/.!`Y!%
Other(gifts,donations,etc : $ - '%/l,X11,,0y�ii% j%/Sce,42,r%%xs
What is the monthly benefit paid for 20 years of service per retiree $ - �q/9*(ffjXY;(r� /N�,%I
as of Jan 1? � ti
PARTB-BUDGETINFORMATION
k„asS Please answer,the}followingiquestions7byy marking'm;the appropriate7boxesf Y,es„ ?Isf NOM*.
8-1 Did the entity file a 2011 budget with the Department of Local Affairs? If no,please X
explain:
If yes: Please indicate the amount appropriated for each fund for 2011: WISIMEald ePa����
Fund Name Bud.eted 2011 Ex.enditures W4,"(���/f//%///%//IVAj filexc%//acti
General Fund $ - if . ��/�%%�n 7
$ 5/t i.4g//4;M/lG/Oti: glV
PART 9 -TAX PAYER'S BILL OF RIGHTS(TABOR)
.Er_ P ..-„ _ - 4r - i Y= 9w_r t pp P'...�_ . Yes'-.,, „e o ,:...
"lease answer�the'.followin tqueshongb"rnarkln m the.a ro Hate b0xt�r-`r tom .;.Nq
9-1 Is the entity in compliance with at the provisions of TABOR[State Constitution, X
Article X,Section 20(5))? If no,please explain:
''15. iiiiio/ ,(�/fh ivy �j
Note:exempt t election to exempt
from he government erg the reserver quirem nr of TABOR roes not M i0W
shouldthe government the from the 3 percent emergency reserve requirement All governments e ���// �/G�ii
shoals determine if they meet this requrement of TABOR. �� lSaR /� XX
Page 4
PART 10-GENERAL INFORMATION
=.se! Iatxtii:rin-i i->flur:al.iha.na.,.,�, (•res .n"sy• ; ark ri. •.r.•r(a'§; Yes.. jp°; `Nit
10.1 Is the entit a newl formed .overnmental entit ? X
@M Date of formation: j//yam j/////j�, ;//1//��
10-2 Is the entit a metro.olitan district? X 10-3 Please indicate what services the entity provides:Water,sanitation,streets,safety Taun4 %i%i%V IFffi V%//7AJ
protection,park and recreation,transportation,television relay and translation, /%//j T„I/V1�jY %y
mosquito control,and fire protection. i A�/� �� %5 449U�/iF
✓%/� �/"ice
10-4 1.-s the emit h ve an .reement with anther • I t. .nvi.e services? X -
If yes. List the name of the other governmental entity and the services provided:Pioneer Ftp[ ji /%114MrBi/
Regional MD is related to Pioneer MD#1-6. Pioneer Regional MD is the Service v /N%� �//�/�/�Py;!
District and Pioneer MD#1-6 are the Finance Districts � �j�
10-5 Has the district filed a Title 32,Article 1 Special District Notice of Inactive Status Dt . Yes; - ≤No NIm,i
during the year? [Applicable to Title 32 special districts only,pursuant to Sections 32 _ X
1-103(9.3)and 32-1-104(3),C.R.S.I
If yes'. Date Filed. yrilarayj J a'WM
PART 11 -GOVERNING BODY APPROVAL
We,the undersigned,certify that this Application for Exemption from Audit has been:
Prepared consistently with Section 29-1-604,C.R.S.,which states that a governmental agency with revenue and
expenditures of$100,000 or less must have an application prepared by a person skilled in governmental accounting
Completed to the best of our knowledge and is accurate and true;and
Personally reviewed and approved by a MAJORITY of the governing body.
Note:Please list all current members of the governing body. Original signatures must be
provided for a majority of the governing body if the application is mailed,or a resolution may be
provided in lieu of original signatures. (Please sign using blue ink.)
Sig es of a majority of the governing body
Name(print names of all current members of Date Term US BE ORIGINAL SIGNATURE IF NO
the governing body) Expires RESOLUTION IS INCLUDED
1 Joel H. Farkas May 2012
2 David W. Foster May 2012 3 Toni L. Serra May 2012 (j�,{ 1 n\
,, �✓
4 Jean Gold May 2012 ,..e.6",1Il,,"
5
6 •
7
Page 5
CliftonLarsonAllen LLP
® www.cliftonlarsonallen.com
CliftonLarsonAllen
Accountant's Compilation Report
Board of Directors
Pioneer Metropolitan District No. 5
Weld County, Colorado
We have compiled the Application for Exemption from Audit of Pioneer Metropolitan District No. 5
as of and for the year ended December 31, 2011, included in the accompanying prescribed form. Our
compilation is limited to presenting, in the form prescribed by the Colorado State Auditor's Office,
information that is the representation of management. We have not audited or reviewed the
accompanying Application for Exemption from Audit and, accordingly, do not express an opinion or
provide any assurance about whether the Application for Exemption from Audit is in accordance
with accounting principles generally accepted in the United States of America.
Management is responsible for the preparation and fair presentation of the Application for
Exemption from Audit in accordance with accounting principles generally accepted in the United
States of America, and for designing, implementing and maintaining internal control relevant to the
preparation and fair presentation of the Application for Exemption from Audit.
Our responsibility is to conduct the compilation of the Application for Exemption from Audit in
accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants. The objective of a compilation is to assist
management in presenting financial information within the Application for Exemption from Audit
without undertaking to obtain or provide any assurance that there are no material modifications that
should be made to the Application for Exemption from Audit.
The Application for Exemption from Audit is presented in accordance with the requirements of the
Colorado State Auditor's Office, which differ from accounting principles generally accepted in the
United States of America. This report is intended solely for the information and use of the Colorado
State Auditor's Office and is not intended to be and should not be used by anyone other than this
specified party.
We are not independent with respect to Pioneer Metropolitan District No. 5.
Greenwood Village, Colorado
February 28, 2012
Hello