The URL can be used to link to this page

Browse Search

Home My WebLink About20020551.tiff CTown of AULT 201 First Street • P.O. Box 1098 •Ault, Colorado 80610 • (970) 834-2844 • Fay({970) 834-2199 February 27, 2002 TO: Weld County Commissioners 915 10th Street Greeley, CO 80631 RE: Intergovernmental Review Dear Commissioners: We are applying for a loan/grant with USDA Rural Development. As part of their regulation Rural Development is required, per Executive Order 12372, "Intergovernmental Review of Federal Programs,"to have proof that applicable federal, state, and local units of government have been notified of the proposed financial assistance and direct development activities. Along with this notification, we solicit your comments as they pertain to the proposed project. Your comments will be greatly appreciated and will be considered prior to Rural Development making a final decision on the proposal. This process takes place of the "Single Point of Contact" for the intergovernmental review of federal programs, which was administered by the Colorado Department of Local Affairs. Their process was discontinued on June 1, 1995. Town of Ault is submitting SF 424.2, "Application for Federal Assistance," for the Area. We respectfully request that you notify us concerning this project and our request for financial assistance if you have concerns or comments no later than April 10, 2002. Should you have any questions, please call me at (970) 834-2844. We thank you for your prompt attention in this matter and the submittal of any comments you may have. Sincerely, Stanley D. C Mayor Town of Ault SC/ss to/75e 0B SE - ` A Unique Little Town 2002-0551 Mar . 6 . 2002 4:59AM Town of Ault No.0865 P.. 2 CTown of Lit B AULT 201 First Street•P.O. Box 1098*Ault, Colorado 80610•(970) 834-2844•Fax(970)834-2199 February 27,2002 D M USDA/RD CCU 655 Parfet Street RoomE100 Lakewood,Colorado 80215 Attn: C&BP Re: Initial Application for a Rural Utilities Service Loan or Grant Dear Sirs/Madams: In accordance with the application requirements for a Rural Utilities Service Loan or Grant,enclosed are the following items: 1) One copy of a completed Standard Form 424.2(U.S.Department of Agriculture Application for Federal Assistance). 2) One copy of the correspondence notifying Weld County of the pending project. Any response received will be forwarded to you upon receipt. 3) Two copies of the Engineering Feasibility Study for the pending project. If necessary,this study will betevised to meet RUS Bulletin 1780-3 requirements,but the study should suffice for determination of project eligibility. 4) One copy of a completed Water and Waste Eligibility Certification(RUS Bulletin 1780-22). 5) Supporting documentation,including the 2000 audit and the 2001 budget, necessary to make an eligibility determination. In accordance with the guidelines for the application requirements,an environmental assessment, in conformance with RUS Instruction 1794,will be completed under the guidance of USDA/RD. The Town of Ault's Internal Revenue Service Taxpayer Identification Number(TIN)is provided in item number 6 of the U.S. Department of Agriculture Application for Federal Assistance(Standard Form 424.4). AUnique Little Town Mar • 6. 2002 4: 59AM Town of Ault No•0365 P• 3 USDA/RD February 27,2002 Page Two In accordance with the guidelines for the application requirements,all public information requirements will be fulfilled. These requirements include(a)a public notice of intent to file an application with USDA and(b)a general public meeting regarding the development of the proposed project. In regard to the public notice of intent to fide an application,said notice will be published within 60 days of the date of this correspondence in a newspaper of general circulation of the Town. In regard to the public meeting,said meeting will be held not later than loan or grant approval At least 10 days prior to the meeting,the Town will publish a notice of the meeting in a newspaper of genera"circulation of the Town,post a public notice of the meeting at the Town Hall and notify USDA of the meeting. The Town will provide USDA with a copy of each published notice and minutes of the public meeting. • Thank you in advance for your assistance in processing this application. Should you have any comments or questions,please contact me at 970-834-2844. Respectfully submitted, TOWN OF AULT,COLORADO anlgel11074 �«- Mayor SDC/bstss Enclosures Mar . 6. 2002 4:59AM Town of Ault No.0865 P. 4 APPLICATION FOR CRS A¢pfCVTI Ny.tlE4S-0G49 FEDERAL ASSISTANCE x wn suwrlyd AppliCoa'OW EN , I.. TIPS C►ZUSIMI INN s DATE RSOeVEn av STATE State ApplIcathm Monthly Ocadan PNapppaarnn Darutnuetlon • ❑ Construction ♦DATE RECnvED W FEDERAL AswCY Foetal Identifier O Non-ConItructicn O Non-Co auction S. APPLICANT INPOTMA11ON L halms Town of Ault, Colorado Organizations Unit statutary Addts wive CST,=MY slate.JIM 7/0 cod) Noma aid teteoherN number of the person to be contacted on menace Invoking 201 First St. thin apoluedn @Ara area rode/ P.O. Box 1098 Stanley 0. Cass Ault, CO 80610 (970) 834-2844 S EMPLOYER IDENTIFICATION NUMRMI(ERNS 7.. TYPE Of APPUC.VRY(enter appnoorlan Meer In pox) ®' 8 4 - 6 0 0 0 6 3 4 A. State N indePendent school Gist. a County I. State Cenbaped b tutor of Higher Laerrec a. NM OF APPLICATIOa ©t4 o idps J. Private I1nNersH D. Township K Indian Tit. q Net, Q Condnuadon O Realm E In4Mtate L Individual Nam F. 'Inlermurddpal - M.Profit Ot silaadgo It Ravislon,an apptopriale btta(s)in Cary ❑ 0 G.Special District a dither(Spedry A mpene Awed B.Cease:.Award C. kiowa Duration ' D.Decrease Duration Other(spnnlly); a NAME or remota AGENCY, • ' - USDA - Rural Development to CATALOG OF F®aAL DCNitTIC 1 0 • 7 6 0 ter Mann"FILE OF APPLICANT'S PROJECT. ASSISTANCE Mena TITLE: Water and Waste Disposal Systems for Wastewater Treatment Fad 1ityyImprovements Rural Communities It AREAS APPEerw ST PROJECT!don counties aunt wreak Town of Ault Weld County, ea It PROPOSED IA. CONGRESSIONAL DISTRICTS OF: Start Date Ending Data a.Applicant h Project .10/01/03 Fourth Fourth . IS.CSTINATED FUNCING: Is.Is APPLICATION SUSJEC7 TO REVIEW SY STATE ISOTOUTIVE ORD01 labs PROCESS? a. Federal S 424,000 AG a. YES TWS,P EApPLJCA11ON/APPLJCATIOH WAS MADE AVAILABLE TO THE STATE EXECUTIVE ORDER 12972 PROCESS POR REVIEV/ON: le Appeaant S $06,000 .00 DATE —_ e.stela s 120,000 co D NO. a PROGRAM IS NOT COVERED BY a O. 12372 d. Local S 0e ❑ OR PROGRAM HAS NOT BEEN SELECTED BY STATE FOR REVIEW ..Odor 0 & G B 150,000 °° t Program Income G 0 .00 Ti. Is THE APPLICANT DELINOUnR ON ANY FEDERAL DIRT? • O Yea E'Yes.'(Meth an.Rplanadon. ® No g TOTAL S 1,000,000 .00 • IL TO THE Raitcc MY KNOW?WDOE ANe UUCP.ALL OATS IN THIS APPUCATIONIPREAP000ATION ARE TRUE AND CORRECT.TM 000UM!NT ma Rapti DULY AUTHOn>ZG TIT TNS GOVERNING BODY OF THE APPLICANT AND TN!APPLICANT WILL COMPLY WITH THE ATTAONIS ASSURANCES IF tie At1aiSTANCE IS AWARCeo a.Typed Name o/Authorized Representative b. fitk c Telephone number Stanley D. Cass I� Mayor 970-834-2844 d. Signature at Authonted Representative eV a Oata Signed • Previous Unions Nat Usable ' Standard Form 42A IREV AEC Pra anlvd Inv CUP Carl,at A.In) 4 4 4 $ 4 4 4 s s 4 4 4 4 $ • s $ 4 i Q RQ o :a S 8 O 8 0 $ g 25 g 25 g p 8 0 a to p 0 Vu 3/41 If1 �O i ii IA 1 ce Q m o C 0 Qa O 4 18 3 j;'a «. az 1 d z J_ I - - _ . M 1 $ 4 4 $ 4 4 4 4 4 '4 s 4 $ 4 4 4 Asa 00 0 0 O 0 0 © 0 O 0 O O O o p N1 15 , ' Y ., IO • A. o`4 4 4 4 4 4 4 s .s 4 4 4 4 4 4 4 x CI CI c z 0 @ @ O gg @ @ @@ ° § @ 8 g i c l 8 ui r to si a coo8 8 1 1 i I O2 xx 2 g $ • I' a gil _s 6 O ° e 2 za 1 i- 1 4 W{� C • I a s . ® F t ais w it ; m .. u a G 3 II Eh 1 • fi I a a I b w$ �l� _ Y • = I aJJ 2 s ' xso Ig1 .131118afo 4t N 6 h 2.1-i. 9 'd"9980'°N line Jo umoi—WV69: P —1001 '9 . Jeh Mar • 6. 2002 5: 00AM Town of Ault No•0865 P. 6 RUS Bulletin 1780-22 WATER AND WASTE ELIGIBILITY CERTIFICATION Certification for oommeralrl credit and outstendlog judgments The uodeaigted certifies,to the best of their knowledge and belist that 1. The organize=it unable to flnence the proposed grgjaot from its own mouton or through oommeroial wedit at reasonable rates and temp. 2.. No outetandtn$judgment has ban obtained and recorded by the United States of America in a federal Court(other than in the United States Tex Court). TOWN fO AUm Name m c�3�iWAII CA lifficiar ..71 � 2/28/02 Siyoetttre rite Mar . 6 . 2002 5:00AM Tor of Ault No•0865 P. 7 QMa Approved Na 03464052 ASSURANCES—CONSTRUCTION PROGRAMS Notes Certain of these assurances may not be applicable to your project or program, If you have questions, please contact the Awarding Agency. Further,certain federal assistance awarding agencies may require applicants to certify to additional assurances..If such is the case,you wilt be notified.. As the duly authorized representative of the applicant I certify that the applicant: 1. Has the legal authority to apply for Federal 8. Will comply with the Intergovernmental assistance, and the institutional, managerial and Personnel Act of 1970 (42 U.S.C. II 4728-4763) financial capability (Including funds sufficient to relating to prescribed standards for merit systems pay the non-Federal share of project costs) to for programs funded under one of the nineteen ensure proper planning, management end statutes or regulations specified in Appendix A of completion of the project described in this OPM's Standards for a Merit System of Personnel application. Administration(5 C..F.R..900,Subpart F). 2. Will give the awarding agency, the Comptroller 9. Will comply with the Lead-Based Paint Poisoning General of the United States, and if appropriate, Prevention Act(42 U S.C. 0 4801 et seq.) which the State,through any authorized representative, prohibits the use of lead based paint in access to and the right to examine all records, construction or rehabilitation of residence books, papers, or documents related to the structures. assistance;and will establish a proper accounting 10. Will comply with ail Federal statues relating to system in accordance with generally accepted non-discrimination. These include but are not accounting standards or agency directives, limited to. (a) Title VI of the Civil Rights Mt of 3. Will not dispose of, modify the use of, or change 1964(P,L. 88-352)which prohibits discrimination the term of the real property title, or other on the basis of race, color or national origin; (bi interest in the site and facilities without Title IX of the Education Amendments of 1972,as permission and instructions from the awarding amended (20 U,S.C. 55 1681-1683, and 1685- agency. Will record the Federal interest in the 1686)which prohibits discrimination on the basis title of real property in accordance with awarding of sex; (c)Section 504 of the Rehabilitation Act of agency directives and will include a covenant in 1973,as amended(29 U.S.C. 1794)which prohibit the title of real property acquired in whole or in discrimination of the basis of handicaps: (d) the part with Federal assistance funds to assure Age Discrimination Act of 1975, as amended (42 nondiscrimination during the useful life of the U.S.C. H 6101-6101) which prohibits discrimi- project nation on the basis of age; (e) the Drug Abuse 4. Will comply with the requirements of the Office and Treatment Act of 1972(Pi. 93.255),as amended, relating to non-discrimination on the assistance awarding agency with regard to the basis of drug abuse; (fl the Comprehensive drafting, review and approval of construction Alcohol Abuse and Alcoholism Prevention, plans and specifications. Treatment and Rehabilitation Act of 1970 (P.L. 5. Will provide and maintain competent and 91-618), as amended, relating to nondiscrimi- adequate engineering supervision at the nation on the basis of alcohol abuse or alcoholism; construction site to ensure that the complete work (g) O 523 and 527 of the Public Health Service conforms with the approved plans and specifica. Act of 1912 (42 U.S.C. 290 dd-3 and 290 ee-3), as bone and will furnish progress reports and such amended,relating to confidentiality of alcohol and other information as may be required by the drug abuse patient records: (h) Title VIII of the assistance awarding agency or State Civil Rights Act of 1968(42 U.S.C. 1 3601 et seq.), 6 as amended, relating to nondiscrimination in the _ Will initiate and complete the work within the applicable time frame after receipt of approval of sale,noren-discrimination io tioncpr of provisions in th any specific c the awarding agency statute(s) u derfon which appl cs in the under application for Federal 7. Will establish safeguards to prohibit employees assistance is being made,end(U) the requirements from using their positions for a purpose that on any other non-discrimination Statute(s) which constitutes or presents the appearance of personal may apply to the application. or organizational conflict of interest, or personal - gain. 84ederd Form 424O 14 as) Proscribed by OMB Circular#102 Authorized for Local Reproduction Mar • 6. 2002 5:00AM Tor of Ault No•0865 P. 8 11. Will comply, or has already complied, with the Environmental Policy Act of 1969 (P.L. 91-190) requirements of Titles II and III of the Uniform and Executive Order(EO) 11514; (b) notification Relocation Assistance and Real Property of violating facilities pursuant to EO 11788; (c) Acquisition Policies Act of 1970 (P.L. 91-648) protection of wetlands pursuant to EO 11990;(d) which provides for fair and equitable treatment evaluation of flood hazards in floodplains in of persons displaced or whose property is accordance with EO 11988; (e) assurance of acquired as a result of Federal and federally project consistency with the approved State assisted programs. These requirements apply to management program developed under the all interests in real property acquired for project Coastal Zone Management Act of 1972(18 U.S.C. purposes regardless of Federal participation in fl 1451 et seq.);(f)conformity of Federal actions purchases. to State(Clean Air)Implementation Plans under of the Hatch Act Section 176(c) of the Clean Air Act of 1966, as 12. Will comply with the protons amended(42 U.S.C.f 7401 et s (5 U.S.C. if 1501.1606 and 734,4-7328) which ees.);(g)protection of underground sources of drinking water under limit the political activities of employees whose the Safe Drinking Water Act of 1974, as principal employment activities are funded in whole or in part with Federal funds.. amended, (F L. 93.625); and (h) protection of endangered species under the Endangered 13. Will comply,as applicable,with the provisions of Species Act of 1973,as amended,(Pi.93-205). the Davis-Bacon Act(40 U.S.C. ft 276a to 276a- 16. Will comply with the Wild and Scenic Rivers Act 7), the Copeland Act (40 U.S.C. 1276O 8 U.S.C. II 1271 et seq.) related to U.S.C. f 874), the Contract Work Hours and prong components or potential components Safety Standards Act (40 U.S. II 327-333) of the national wild and scenic rivers system. regarding labor standards for federally assisted ' construction subagreements. 17. Will assist the awarding agency in assuring compliance with Section 106 of the National 14. Will comply with the flood insurance purchase requirements of Section 102(a) of the Flood Historic Preservation Act of 1966, as amended Disaster Protection Act of 1978 (Pi. 98-284) (16 U.S.C. 470), BO 11593 (identification and which requires recipients in a special flood preservationArc of historic properties),erva and the hazard area to cipate in the program and to 1974(16 U.S.C.and -1 at se Preservation Act of purchase flood insurance if the total cost of 1974(16 U.S-C 489a-i et saes.). insurable construction and acquisition is$10,000 18. Will cause to be performed the required financial or more. and compliance audits in accordance with the 15. Will comply with environmental standards Single Audit Act of 1984. which may be prescribed pursuant to the 19. Will comply with all applicable requirements of following: (a) institution of environmental all other Federal laws, Executive Orders, quality control measures under the National regulations and policies governing this program Environmental Policy Act of 1969 (P.L. 91.190) and Executive Order(BO)11614;(b) SIGNATURE OF AUTH ZED CERTIFYING OFFICIAL TITLE APPLICANT ORGANIZATION DATE SUBMITTED Townnof Ault 2/28/02 'U9.etMlamm P*Sg ate MS—e76060R001S Sf 4240 (441) Baer Mar • 6. 2002 4: 58AM Town of Ault No•0865 P. I Tom at Ault 20, FIrst Strut TOWN OF AULT P.O.9m 10. At,CO 00010 (970)8342844 Taws Hall (970)8342862 Pats De9etbtuN (970)8342199 FAX .. Fax Leo of 4w4'faeas r Six,✓ 4sss Thug 3 St -aZ4t. . "nal p 1t• _. Mona oay 3/0:0•E-- gyQef- PP Q Wiest (cur Review Miss Cease 0 R..ec Reply onion Recycle .c.wwrwl 0L44.. 4:4441 crc Peg, DaciaYad Pitrae 41.49-t_ ICI 4.44 , Cod d — c ..� 4 , aQ & im.j es. 4MM4, a_Q 4 a �• Q,t tC . 7790/0 a 41-7- TOWN OF AULT, COLORADO WASTEWATER TREATMENT FACILITY ENGINEERING FEASIBILITY STUDY August, 1999 Prepared by Ketterling, Butherus &Norton Engineers, LLC 820 8'h Street Plaza Greeley, Colorado 80631 EXECUTIVE SUMMARY • The wastewater treatment plant for the Town of Ault is currently operating at 84% of capacity. As a result, the town is looking at ways to increase the capacity of the plant to handle potential growth. • Current flows to the plant average 94,000 gallons per day. Based on a current population of 1,333 people, this yields a per capita flow of 71 gallons per day. • Based on population projections developed by North Front Range Water Quality Planning Association and meetings held with the Ault Town Board, it was agreed that improvements to the treatment system would be based on a flow of 250,000 gallons per day. • This study looks at five different alternatives to upgrade the plant. Alternates 1 through 3 assume maintaining the plant at its present location. Alternates 4 and 5 look at relocating the plant to better serve the town's urban growth area. • The Ault Town Board feels that the cost to upgrade and operate the plant as proposed in all of the five alternatives puts too much burden on the existing system users. • As a result, the Town Board wishes to make interim improvements to the plant as identified in the site application submitted to the Colorado Department of Health in July, 1997. These interim improvements include work to the plant headworks, removing sludge from the primary pond, relocating the downgradient monitoring wells and dividing the infiltration bed into two cells. • The capacity of the plant after these interim improvements are made is estimated at 148,000 gallons per day based on maximum monthly flows. Calculations to support the 148,000 gallons per day capacity are included in Appendix C of this report. • It is estimated that these interim improvements can be made with capital funds currently available in the sewer budget. These improvements will allow the town to bring more users on-line prior to making the expensive upgrade to 250,000 gallons per day to enable the town to spread these costs out over more users. • The Town of Ault should submit this report to the Colorado Department of Health and request that the capacity be increased to 148,000 gallons per day upon completion of interim improvements. • The town should raise sewer tap fees to $2,500 to $3,000 to be more in line with surrounding communities and to help pay for future improvements at the plant. The town should also raise monthly sewer fees to cover the cost of the existing sewer budget. • Once the capacity upgrade is approved by the health department, the town should proceed with construction of interim improvements. • When the capacity of the plant reaches 90% of design capacity or 133,200 gallons per day the town should begin applying for grants and loans to help pay for expansion of the plant to 250,000 gallons per day in accordance with Alternate 1. • The town will need to begin construction of improvements in accordance with Alternate 1 when flow to the plant reaches 95%of capacity or 140,600 gallons per day based on maximum monthly flows. TABLE OF CONTENTS SECTION I-BACKGROUND INFORMATION 1 Introduction 1 Service Area&Population 1 Climatological Data 4 Study Background 6 SECTION II- EXISTING TREATMENT FACILITIES 7 General 7 Operation 7 Existing Flows 9 Testing& Monitoring 9 SECTION III- STATE REQUREMENTS 11 Design Criteria 11 Permit Requirements 11 SECTION IV-PROPOSED IMPROVEMENTS 13 Introduction 13 Alternate 1 14 Alternate 2 16 Alternate 3 18 Alternate 4 19 Alternate 5 22 SECTION V-COSTS & FINANCING 24 General 24 Ault Sewer Budget 24 Cost Comparisons 24 Grants & Loans 41 SECTION VI-RECOMMENDATIONS & CONCLUSIONS 46 General 46 Comparisons of Alternatives 46 Recommendations 48 LIST OF FIGURES Figure 1 Vicinity Map Figure 2 Ault Sewer Service Area Figure 3 Ault Population Projections Figure 4 Existing Treatment Plant Figure 5 Alternate 1 —Plan Figure 6 Alternate 2—Plan -- Figure 7 Alternate 3 —Plan Figure 8 Alternate 4—Location Map Figure 9 Alternate 5 —Location Map SECTION I BACKGROUND INFORMATION INTRODUCTION The Town of Ault is located at the intersection of U.S. Highway 85 and Colorado Highway 14 in Weld County, Colorado. The town is situated approximately 10 miles north of the City of Greeley and within 30 miles of the foothills of the Rocky Mountains (see Figure 1). Ault is primarily a residential community with some commercial areas. The majority of Ault's commercial community is located along either U.S. Highway 85 or Colorado Highway 14. Residential areas are located on both sides of Highway 85, with the majority of housing being located to the west. SERVICE AREA & POPULATION The current service area for the Town of Ault as identified in the 1998 update of the 208 Plan is shown on Figure 2. According to the 208 Plan,the area shown was identified in 1989 in response to a proposal to build a private prison. The prison was not built and the service area has never been revised. The present population of Ault is estimated at 1,333 by town staff. The Colorado Municipal League estimated the population at 1,237 in 1995. This yields a growth of 32 people per year for the past three years, or about 2-1/2%growth per year. Census data since 1940 reveals an irregular growth pattern for the town, with the major growth occurring between 1040— 1950, 1970— 1980 and 1990—present. -1- n --J Ft.Collins o Ault ii DE VER — COL ( RADO \ _ / \ / / \ / \ /.4:. .„. II \ tx....c.. .sett ... I \ 1' 1 -, • UN-.• N -- lt {ewr$�1s1 Ault . •`' , '. `. • Treatment Lagoons _ �k9ak�c1`t. .• i on \\N 4934 T7 R66W Sec. 13 MM..WC_, ...N_ ••...._' 13 i/ \ \ Al ..'."... \ r ,, \. ` . 32:0X:. • 9N. WO : I } 0 IMLL IOW 0 1003 ]N0 CO *se say Km 7900 cm I s 0 10.41OU ‘,I CONTOUR INTERVAL 10 FEET 0.431114a MEAN SFA Mt 2. Figure 1 . Vicinity map. I N W 0 Z rz 01 0 -- .,,. ,, • (. -fri--) ( ‘ 1 ig..... ....: . _ ...y 1s ..• -\ / - �f., �� N \ 1. 111 ,• /—' _/^_'\ �• j,1 U \ • • 3 , • • • \. _ _ VD / /\--j:, „VS. I f' P 'i L- //,. t ---. /% Imo. �`/ J/7j.4;--4a ' ? i157, The town has recently finalized an update to its "Growth Management Plan" which was originally completed in 1977. The updated plan identifies an interim growth area and an ultimate urban growth area. The interim area is necessary due to the large amount of land around Ault that is owned by the City of Thornton. The interim growth area is the land that can be annexed by the town that is not owned by Thornton. This area has the potential to increase the population to 4,162 people according to the plan. The ultimate growth area has a projected population of 8,879 people. The comprehensive plan does not identify any timetable for this potential growth. In order to plan for wastewater treatment needs in the future, it is necessary to make reasonable population projections. The 1998 Water Quality Plan completed by the North Front Range Water Quality Planning Association(NFRWQPA)projected a population of 1,850 for Ault in the year 2010. In order to get a 20-year projection, for this report we have extended NFRWQPA's projections out to the year 2020, and a population of 2,250. The population information is shown graphically on Figure 3. It has been agreed upon with the town board that for the purposes of this report all proposed improvements will be based on a population of 2,500 people, which is an increase of 1,167 people over the current population. CLIMATOLOGICAL DATA The town of Ault lies between elevations 4,920 and 4,950 feet above mean sea level (MSL). The wastewater treatment plant, which is located south of town, is at elevation 4,920. The climate in Ault and the surrounding area is considered semi-arid. -4- 2400 POPULATION PROJECTION OF 2.250 IN YEAP 2020 --- p/ 2200 / / 2000 / NORTH FRONT RANGE WATER QUALITY P ANNING / I ASSOCIATION POPULATION PROJECTION FOR AULT IN THE YEAR 2010 IS 1,850 j 1800 / J / FUTURE POPULATION PROJECTIONS 1600 IZ / 0 a J / 0 a 1400 / 1 1,300 1 1200 1_ 1,101 1,107 1,056 1 1000 FROM U.S. CENSUS BUREAU j916 841 800 1 777 _1 600 1940 1950 1960 1970 1980 1990 2000 2010 2020 2030 1 98043\POPLTN YEAR 01/08/99 S. CI el ,, KETTERLNG, BUTFERUS & NORTON AULT POPULATION PROJECTIONS j 820 8th Street Plaza Greeley, Colorado ENGINEERS (970) 395-9880 FIGURE 3 This area receives only 12 inches of annual precipitation, 75%of which occurs between April and September. Average seasonal snowfall is 40 inches. The average temperature in January is 29° F and the average temperature in July is 70° F.' The area typically has 341 days of sunshine during the calender year.2 STUDY BACKGROUND In December 1998 the Town of Ault requested that Ketterling, Butherus&Norton Engineers (ICBN) study the existing treatment plant and make recommendations for improvements. The study is necessary due to potential growth of the town that could cause the capacity of the plant to be exceeded. -6- USGS"Climatology of the Front Range Urban Corridor&Vicinity,Colorado" 2 USDA,SCD"Soil Survey of Weld County,Colorado/Southern Part" SECTION II EXISTING TREATMENT FACILITIES GENERAL The Town of Ault wastewater treatment facility is located on the east side of Weld County Road 35,just south of town. The facility was built in the early 1970's and consists of primary treatment followed by secondary treatment in the form of two stabilization lagoons. (See Figure 4) Plant influent flows through a manually cleaned bar screen, Parshall flume, grit chamber and Imhoff tank before flowing into the north pond. The north pond has a capacity of approximately 4.53 million gallons at a depth of 4.5 feet with 1.5 feet of freeboard. The south pond has a capacity 4.81 million gallons with 2.0 feet of freeboard. A concrete sludge drying bed is located to the north of the Imhoff tank. OPERATION The intent of the original design was to remove grit and settled solids in the grit chamber and Imhoff tank. The effluent from the Imhoff tank would then flow into the north pond, then into the south pond prior to being discharged into the low lying area in the south portion of the plant site. The actual plant operation is quite different than designed, both at the primary stage and secondary (stabilization ponds) stage. Currently primary treatment is possible through two structures, a manually cleaned bar screen and grit chamber. Velocities in the grit chamber appear to be too high to allow settlement of grit material as originally designed. Town staff indicates that this has been the situation -7- - / MONITORING WELL _ NO. 0500 t"----""\ INFLUENT SEWER SLUDGE STORAGE / TRUNK BASIN IMHOFFF TANK ,/ . FLOWTThE ' & GRIT CHAMBER i Ir § • NORTH z POND .., SCALE 18200' N 0 EXISTING TREATMENT PLANT - ;'. F I `t .:::N J. z k ` S o o SOUTH 3 o a POND: a r.lill , (INFILTRATION) r • MONITORING WELL — ` ...s.: '` MONITORING WELL NO. 0500 ,�„� .a_, • .,.:,.r ,...' NO. 0508 J ' ::' ' - .. „ ..... J J J J98043\exist 6/21/99 , K ETTERI.NG, BUTFERUS & NORTON TOWN EF AMEN, COLORADO p, � , WASTEWATER TREATMENT FEASIBILITY STUDY J , 820 8th Street Plaza Greeley, Colorado ENGINEERS (970) 395-9880 FIGURE 4 as long as they can recall. A Parshall flume was grouted into the grit chamber channel to allow continuous measurement of influent flows. The Imhoff tank is undersized for current flows and appears to be structurally unsafe. The town is bypassing flows around the tank and directly into the north pond. The north stabilization pond appears to be operating as designed. At the current average flow of 94,000 gallons per day this pond provides approximately 48 days of detention. The south pond was obviously never adequately lined and does not hold water. Effluent from the north pond flows to the south pond where is infiltrates through the soil profile and eventually into the groundwater. The saturated area of the south pond is covered with cattails. The capacity of the existing plant has been estimated by KBN Engineers and accepted by the Colorado Department of Health as being 120,000 gallons per day based on maximum monthly flows. Based on the current maximum monthly influent flow into the plant of 101,000 gallon per day, this puts the plant at 84% of capacity. EXISTING FLOWS As mentioned earlier the current population of Ault is 1,333. The average influent flow at the plant is 94,000 gallons per day. This yields a per capita flow averaging 71 gallons per day. This seems reasonable considering a good portion of the citizens of Ault probably work elsewhere. Influent flows for the past year are given in Appendix A. TESTING & MONITORING As part of the town's application to the Colorado Department of Health for a -9- discharge permit, three monitoring wells were drilled on the plant site in March, 1994. Well No. 050A is located directly north of the sludge drying bed along the north property line of the plant site. Well No. 050B is located in the low-lying area south of the south pond, and Well No.050C is located in the west berm of the south pond. Well locations are shown on Figure 4. Measurements on these wells indicate that the groundwater flow is from northwest to southeast. For this reason, the Colorado Department of Health has designated the two downgradient wells (050B and 050C) as the points of compliance for the town's discharge permit. Water samples have been retrieved and tested from each of these wells on a monthly basis from the time they were drilled through October, 1998. The town's permit was amended by the state to allow for quarterly testing of the wells as of December 1, 1998. The results of the testing program have exhibited very erratic and confusing results. For example, nitrates in upgradient well 050A have averaged 23 mg/I while downgradient well 050B averaged 13 mg/1 and downgradient well 050C averaged 3 mg/l. Drinking water limits for nitrates are 10 mg/I. -10- SECTION III STATE REQUIREMENTS DESIGN CRITERIA The state of Colorado has specific requirements for the design of wastewater treatment facilities. For instance a stabilization pond system (no artificial aeration) requires three separate ponds and a minimum detention time of 180 days. An aerated pond system must also include three separate ponds and must have a detention in the range of 10-25 days. Also sufficient aeration equipment must be provided to maintain an average dissolved oxygen level of 2.0 mg/1 in the aerated portion of the system. PERMIT REQUIREMENTS The Town of Ault is currently operating under CDPS permit no. CO-0043711 which went into effect on May 14, 1995. This is a groundwater discharge permit and stipulates that the town meet the following limits at monitoring wells 050B and 050C: BOD5 30/45 mg/I TSS Report Total Coliform 1/100 ml pH 6.5-8.5 s.u. Total Dissolved Solids Report Nitrate plus Nitrite 10 mg/1 Chloride 250 mg/1 Sulfate 250 mg/1 Dissolved Oxygen Report Temperature Report Static Ground Water Level Report Toluene Report All five improvement alternatives analyzed in this study are based on switching -11- surface water discharge. Effluent limits that can be expected for surface discharge are as follows: BOD5 30/45 mg/1 TSS 75/110 mg/1 Fecal Coliform 6,000/12,000/100m1 pH 6.0-9.0 s.u. Oil & Grease 10.0 mg/1 The permit would further stipulate that seepage from the ponds could not exceed 1/32 inch/day. -12- SECTION IV PROPOSED IMPROVEMENTS INTRODUCTION As a part of this report, ION has analyzed five different alternatives to upgrade the wastewater treatment facilities in Ault. The first three alternatives assume keeping the treatment plant in its current location. The fourth and fifth alternatives look at locating the plant further to the south and east to better serve the urban growth area. All alternatives investigated have a design capacity of 250,000 gallons per day with an eye toward the future of possibly doubling the capacity to 500,000 gallons per day at some point if necessary. In addition, all five alternatives assume an outfall line will be constructed to surface discharge effluent to the Mead Lateral. The updated "Growth Management Plan" calls for an urban growth area that is basically the four sections of land surrounding Ault. With the treatment plant in its current location, approximately 840 acres can be gravity fed to the site. At this location all land east of Highway 85 is lifted to the plant site by lift station. By comparison relocating the plant as described in Alternate 4 increases the tributary area that can be gravity fed to the plant to approximately 1,700 acres. All of the land east of the highway can be gravity fed to this plant site with the exception of approximately 200 acres in the southeast corner of section 13. Approximately 1,900 acres can gravity feed to the Alternate 5 plant site. This site allows the majority of the urban growth area to gravity feed the plant. With both Alternates 4 and 5 the existing lift station can be abandoned with the construction of an additional trunk line to serve the east portion of town. -13- ALTERNATE 1 Alternate 1 calls for splitting the existing north pond into three cells, deepening the ponds to 10 feet and lining each pond. Artificial aeration would be added to the first two ponds and the third pond would be used for settling. A chlorination building and chlorine contact chamber would be constructed along with effluent flow monitoring and an outfall line to the Mead Lateral. The layout of Alternate 1 is shown on Figure 5. Pond 1 has a capacity of 2.69 million gallons and will provide a detention time of 28 days at existing flow and 11 days at the design of 250,000 gpd. Pond 1 will be aerated with six-7.5 horsepower aspirating type aerators to provide complete mix throughout the entire pond. Pond 2 will be partially aerated as required by the state design regulations. Two- - 7.5 horsepower aspirating type aerators will provide aeration in this pond. The volume of Pond 2 is 1.62 million gallons and the detention time will be 17 days and 6.5 days under existing and design flows respectively. Pond 3 is the settling pond and will have a volume of 1.09 million gallons. This yields a detention time of 11.5 days at current flows and 4.4 days at design flow. The operator will be able to draw effluent from this pond off at different levels in the pond to help with algae control. Piping and valving will be such to allow for taking ponds off-line for operational efficiency and maintenance if necessary. The chlorine contact chamber will be designed with a one-hour detention time to allow for potential expansion of the plant in the future -14- S 3df101d 0886-S6£ (OL6) SN33N19N3 opoiop0 'blows ozold oalIS 4iB OZS � , AOl1S AlI1IBISV3d 1N3W1V3?JL N31VM31SVM N0100N v S f1B 11331.13f ,, Ca ,, A8 NOIldRI0S30 SNOISV\32J 31VO OOV2JO100 '11fY JO NM01 0 N O CD r Lz J J Q Q U (/) O / S refi It _ — £Zef x929 I X 7, �= I I� ^mo ' auRIIJIo � I I on I Iip ,,-,9,p 'n N-3% ! I tt m3 a3 I ' 2.2;5p I;i Zow ' 1 233 `` I ! _ / l f! ` I ss / a1 .16 I, i ,. 497; a .. i9 z m 4921' u� p ,m a z, 6 • I \\ F.I .' L 420/ I 1 I ; 1)111tiI I,, (L ; I11 ry 11 X ago W< y 'I oY 5 �%a>rc oa a� 8 as o II aa Sz .- 3 1 1 T I T _ 9L8f _. - - 0,0 4 p , � -----%91fif _ _____ to 500,000 gpd. It is anticipated that all three ponds will be operated during the winter months. During summer months, Pond 2 will be bypassed to reduce the total detention time in the system. It is recommended that if this option is chosen the operator will begin monitoring BOD5 in Pond 1 effluent in early spring and late fall to determine when Pond 2 should be taken off-line and put back on-line respectively. The expansion of Alternate 1 will take place in the existing south pond area. The system will basically be mirrored with three additional ponds constructed and lined to bring the capacity up to 500,000 gpd at some future time if necessary. ALTERNATE 2 Alternate 2 uses the basic three-pond aerated system as in Alternate 1 with a slightly different approach. As in Alternate 1, the existing north pond is divided into three ponds and deepened to 10 feet. Ponds 1 and 3 would be lined. Pond 2 would be not be lined until flows warrant at some future date. The layout of this alternate is shown in Figure 6. Pond 1 will be divided in two by means of a hydraulic baffle. The North portion of Pond 1 will be a complete mixed, aerated lagoon using blower and diffuser type aeration system. Detention time in the north cell will be approximately 17 days at current flows and 6.6 days at design flow. The south portion of Pond 1 will be a partial mix cell also using diffused air for aeration. A total of six-5 horsepower floating mechanical mixers will be used in Pond 1 to assure a complete mix environment. Pond 1 will be covered with a -16- Ilb _ 9 381101d 0996—c62 (0L6) SH33NI9N3 opoioioo 'Aalaa.lo DZDId {aaJiS 418 0Z9 m re k, J.4l1S .111118ISV33 1N3 11V32i1 831VM31SVM NOl!!ON v Sn u.ns twkininkl ti A 00V80103 '1111 30 NM01 O ECN 0 CO N H H Z Lo t- W W CC J J Q Q z� / I G -- , I I I i � U Oa N " I I a0000 CO II I i Z r0 II I I I..' NN IL 2I- w'- II w2 N aw' QDM '1 I UNH' .o0 2NQWJ0 a"'- as txa I ' I.. I N0-I-H II CH „ II H LH2a > w w� II II II 2 >2 m 9 Q a>a �0_ Up393 �,'i' a�Qw �o Um I SSw _ _ / w Q > 0 I 'Y s - - X ---- 1I I H_0303 Z ,,, / Z jq1} _ II Oui ZQ U CO I/ 22 I .4911 [ liI u e is I i, i Z I l --\ I I. _,Z m \ / 2 ®HH \ L CPC / , i--- I 2 i X -- to N E a9+9.- 1 ;. M Li_ I a N I ° o i --- wd(N II 'I I� I O II — X X CH tea Ia I //J //// ra W<wI° ... I >a ix > 0 -cc0 _ o w ;,I. I X F jZQ i 1 r U 3 a 3 m -9161-_ .. - - _ 779 _ __ - -�---/F floating cover. The cover will consist of a two-inch extruded polystyrene insulation encased in 40 mil. high density polyethylene geomembranes. The cover serves two purposes. First, it prevents sunlight from penetrating into the water to reduce algae growth. Secondly, the insulation property of the cover helps to maintain warmer water temperatures during the winter, which reduces the required detention time. Pond 3 will be a low-loaded anaerobic settling zone with the same cover system described above. The detention time in Pond 3 will be 8 days at design flow and 21.5 days at current flows. Alternate 2 will also include the construction of a chlorination building, chlorine contact basin and effluent flow measurement and recording as in Alternate 1. The capacity of Alternate 2 can be increased to 500,000 gallons per day by lining and adding aeration and a cover to Pond 2. ALTERNATE 3 Alternate 3 consists of a mechanical activated sludge plant to replace the lagoon system. This system consists of primary treatment, secondary treatment and sludge handling equipment. Primary treatment includes a mechanically cleaned bar screen and aerated grit chamber. Influent to the plant will flow through the bar screen to remove larger solids and rags that could damage mechanical equipment within the plant. Next the influent flows through the grit chamber to remove abrasive inorganic grit from the waste stream. Effluent from the grit chamber flows to the first stage of the secondary treatment -18- system, the aerobic reactor. The aerobic reactor is the guts of the activated sludge system. It is within this basin that influent wastewater is mixed with return activated sludge, aerated and the majority of biological treatment occurs. The detention time within the reactor is 24 hours. Effluent from the aerobic reactor flows to one of two clarifiers. The clarifiers are 12 feet deep and provide an environment for the solids to settle out. Effluent from the clarifiers is chlorinated and allowed to flow through the chlorine contact basin and then flows through the outfall pipe to the Mead Lateral. The solids handling system includes aerated digesters for sludge stabilization and belt filter presses for sludge de-watering. It is also anticipated that a composting area will be necessary for complete stabilization of the sludge. The stabilized and de-watered sludge could be given to residents for use on gardens and yards. Alternate 3 is shown graphically on Figure 7 and can be increased in capacity from 250,000 gpd to 500,000 gpd by adding the units shown dashed. ALTERNATE 4 Alternate 4 involves relocating the treatment plant further to the southeast. The proposed location for Alternate 4 is shown on Figure 8. The general lay of the land is from northwest to southeast. As mentioned earlier in this section, by moving the plant to southeast, additional land can be gravity fed to the plant. Figure 8 also shows the approximate boundary of the area that can gravity feed to this location. For Alternate 4 we have chosen the same treatment scheme as in Alternate 1, an aerated pond system followed by chlorination with surface discharge to the Mead Lateral. -19- II L 38(1013 0986-G62 (0L6) SN33N19N3 opo3opo 'AalaaJ0 ozold aaaJ4S 41B oz8 , Aunts1111181SV33 1N3W1V381 831dM31SbM NOlUOid MEM.= �� ,, La ,, AG NOI1d180S30 SNOISIA38 31Va OOb80100 'llflb JO NMOl 0 N TH II w Q coo z Q J rLdC Q u.) o ' „s e .r— Met �s2o: 1 A922 _ I I I XS Ili I i I I I . x i I N I I a / ( WVIE I w� 1 .z<- / I I I , 1, I I 5 � SS t Mn 1'ry3li1igli i I a.i _ _-'.,lr 800 Ol u 5—- 011 Pc; J § I, 6 2921 � i 1i' cgin I I 6S iF /EI m I „ zi if r�, 09 I�I I I� le \\\ o'm I i l� I 'I x920 �Q I 11 / 300015 o3iYn¢oY 3L5YM �i"14 n II�S-6 5§2 I ; I X \ I ' 1 o �X --- x � Uc w 71 s I'v; a P gm I ' J9 t . 1 F It': < Q a morns03LVALL'JY 31stlM N I .j uo x I 390n15 010 �¢ j I 2 0 6 LL n W d 82 $2 i 52 YJT - 9161 _ -- - - - .._ - ��— �' _49191] — _. ._- _ —�� p S of= N ♦ APPROXIMATE TRIBUTARY • I\A AREA BOUNDARY LINE ♦\ TRIBUTARY AREA = 1,726 ACRESt \ I 11 \_...... I CEMETERY 1 SECTION 11 'It' SECTION 12 ♦ \ 11 I \\ 11 • \\\ ♦ HIGHWAY 14 \i —1 m i In tv 1 \ I O/ el \ \ el \\ SECTION 14 1 I SECTION •13 I > �9 ♦�P `EXIST. STP „ 1 I PROPOSED FUTURE EAST I11 ♦ �i ` \ 1 TRUNK LINE ♦♦ `. PROPOSED MAIN TRUNK I ♦♦ `♦ LINE TO NEW STP 1 I ♦ ' ♦♦ /IC `. 1 Ep10N�' \ / \ / I // \ -`♦\ // \\ I♦ r , I �\ I \ / `_ -- I S .J i N. \ 1 , :•_.• / \ 1.1. I S \ ` / \\ PRITPOSFD ALT 4 I♦ i ` ♦ I PLANT SITE `\ 5% t ` •♦ I ♦ \ 5\ I 1 \ ♦ \ OUTFALL TINE TO I ♦ ♦ MEAD LATERAL I \♦ I I ♦ • ♦ _ 1 \ • .' , ♦ P ,/ • \ \=c 1 • ♦\ 9< ♦ \ mN ♦ ♦ ♦ • ♦ WCR 78 • \\ V • • • - ♦ •1��. I ♦\ 0 2000 4000 \ SCALE: 1' - 2000' \t C. 1 98043\ALT-4 ALTERNATE 4 6/21/99 TOWN OF AULT, COLORADO .1 , KETTERLING, BUT US & NORTON WASTEWATER TREATMENT FEASIBILITY STUDY LI , 820 8th Street Plaza Greeley, Colorado — ENGINEERS (970) 395-9880 FIGURE 8 The Mead Lateral is located approximately two miles south of this plant site. It is anticipated that a lift station will be required at the headwork's to the new plant in order to lift the flow into the plant. We have estimated that the land requirements will be five acres. ALTERNATE 5 The final alternate analyzed involves relocating the treatment plant to the southeast corner of Section 13. The location of Alternate 5 is shown on Figure 9. This alternate not only moves the plant further away from existing development, it also opens up the entire area east of Highway 85 to be gravity fed to the plant. Alternate 5 also requires the longest trunk line from the existing plant to the new plant. It would also take a major trunk line from the existing lift station to the new plant to provide a gravity feed for the existing portion of town located east of Highway 85. To surface discharge effluent from this plant site would require installing an outfall line approximately two miles to the Mead Lateral. The treatment scheme chosen for this alternate is the same as Alternate 1. Once again we have estimated the land requirements at approximately five acres. -22- Y • • • • \ APPROXIMATE TRIBUTARY \ AREA BOUNDARY LINE \\ TRIBUTARY AREA = 1,922 ACRES± \ — 1 \1 AULT \ IIt" CEMETERY • SECTION 11 SECTION 12 \ I I 11�1� 1\ I Imo_\ HIGHWAY 14 1■..\ I ■-\ ■ �/ ■.1\I ■ P P F T R I �^ \I EAST TRUNK LINE ♦ et 1/11 90 j 1 ` O;, 1 I m \\ SECTION 14 \ `\ SECTION 13 n N \\ > EXIST. S. \ \ S. \\\ \`♦ PROPOSED MAIN TRUNK ' \ ' • \♦ ` `♦ LINE TO NEW STP S. PROPOSED NEW S. • I ♦ STP SITE ,/ J \• • / \ \ \ \ \ / \ ♦ `\� i / KCB @➢ S. 1\ / 1 \ ♦ i II S. j 5 5 \\ \ S. ` PROPOSED OUTFALL J \ \\ • ` LINE TO MEAD 1 S. \\ 1 LATERAL I S. S. /: •S. S. \c • \ S. i� \ \ S S • I Ssk \ \ • • S. • • • • • \ WCR 78 \ 5• 0 2000 \\ SCALE: 1' - 2000• S. S. 1 J _ ALTERNATE 5 TOWN OF AULT, COLORADO J ,, al KETTERLNG, BUTFERUS & NORTON WASTEWATER TREATMENT FEASIBILITY STUDY ,, 820 8th Street Plaza Greeley, Colorado ENGINEERS (970) 395-9880 FIGURE 9 SECTION V COSTS & FINANCING GENERAL Conceptual cost estimates have been developed for the proposed improvements for each alternate. Yearly operation and maintenance cost estimates have also been generated for each alternative. The construction cost estimates are shown on the following pages and range from a low of$996,000 to a high of$2,149,400. Following the construction cost estimates are the yearly operation and maintenance costs associated with each alternative. AULT SEWER BUDGET The 1999 sewer budget for the Town of Ault is $103,888. This includes $46,058 for administration and $57,830 for operations. The town also has $100,000 set aside for improvements at the sewer plant on top of the $103,888. The current monthly user fee is set at$10.50 for a residential in-town service and the tap fee for a four-inch line is presently $1,250. According to the Colorado Division of Local Governments the average sewer rate in northern Colorado is $13.70/month and the low end tap fees are around $2,000. COST COMPARISONS In order to determine the affect of the proposed improvements on the monthly sewer fee charged by the town, KBN has looked at different scenarios for paying for -24- ALTERNATE I CONCEPTUAL CONSTRUCTION COST ESTIMATE ITEM DESCRIPTION QUANTITY UNIT AMOUNT TOTAL 1 Mobilization 1 L.S. $5,000 $5,000 2 Reroute Existing Flows 1 L.S. 5,000 5,000 3 Sludge Removal 1 L.S. 25,000 25,000 16,700 C.Y. 6 100,200 4 Unclassified Excavation 7 58,800 5 Compacted Fill 8,400 C.Y. — 6 12" Plant Piping 950 L.F. 36 34,200 7 12" Plug Valve 5 EA. 1,500 7,500 8 Pond 1 Inlet Structure 1 EA. 1,200 1,200 — 9 H.D.P.E. Liner, 60 mil 13,900 S.Y. 9.50 132,050 10 Aspirating Type Aerators, 7.5 HP 8 EA. 12,500 100,000 11 Mooring Post Assembly 5 EA. 1,000 5,000 12 Chlorination Building & Equipment 1 L.S. 25,000 25,000 13 Chlorine Contact Basin 1 L.S. 30,000 30,000 14 Effluent Flow Monitor& Recorder 1 L.S. 7,500 7,500 15 Demolition 1 L.S. 42,000 42,000 16 New Headworks 1 L.S. 45,000 45,000 17 15" PVC Outfall Pipe 5,280 L.F. 25 132,000 — 18 4' Diameter Manhole 16 EA. 1,500 24,000 19 Eaton Ditch Crossing 1 L.S. 5,000 5,000 20 Outfall Pipe Easement 1 L.S. 5,280 5,280 21 Electrical & Controls 1 L.S. 20,000 20,000 $809,730 Subtotal $121,460 Contingencies (15%) 124,460 Engineering (8%) $995,968 Total — 25- ALTERNATE 2 CONCEPTUAL CONSTRUCTION COST ESTIMATE - ITEM DESCRIPTION QUANTITY UNIT AMOUNT TOTAL 1 Mobilization 1 L.S. $5,000 $5,000 2 Reroute Existing Flows 1 L.S. 5,000 5,000 3 Sludge Removal 1 L.S. 25,000 25,000 4 Unclassified Excavation 21,888 C.Y. 6 131,328 5 Compacted Fill 11,461 C.Y. 7 80,227 — 6 12" Plant Piping 1,150 L.F. 36 41,400 7 12" Plug Valve 5 EA. 1,500 7,500 8 Pond 1 Inlet Structure 1 EA. 1,200 1,200 9 H.D.P.E. Liner, 60 mil 12,380 S.Y. 9.5 117,610 10 Blower Building 1 L.S. 20,000 20,000 11 Aeration, diffusers, cover & baffle 1 L.S. 600,000 600,000 12 Chlorination Building & Equipment 1 L.S. 25,000 25,000 13 Chlorine Contact Basin 1 L.S. 30,000 30,000 14 Effluent Flow Monitoring & Recorder 1 L.S. 7,500 7,500 — 15 Demolition 1 L.S. 42,000 42,000 16 New Headworks 1 L.S. 45,000 45,000 17 15" PVC Outfall Pipe 5,280 L.F. 25 132,000 18 4' Diameter Manhole 16 EA. 1,500 24,000 19 Eaton Ditch Crossing 1 L.S. 5,000 5,000 20 Outfall Pipe Easement 1 L.S. 5,280 5,280 — 21 Electrical & Controls 1 L.S. 20,000 20,000 Subtotal $1,370,045 Contingencies (15%) $205,507 Engineering (8%) $109,604 — Total $1,685,155 -26- ALTERNATE 3 CONCEPTUAL CONSTRUCTION COST ESTIMATE ITEM DESCRIPTION QUANTITY UNIT AMOUNT TOTAL 1 Mobilization 1 L.S. $5,000 $5,000 2 Reroute Existing Flows 1 L.S. 5,000 5,000 3 Sludge Removal 1 L.S. 25,000 25,000 4 Site Preparation 1 L.S. 56,000 56,000 5 Headworks 1 L.S. 130,000 130,000 6 Lift Station 1 L.S. 150,000 150,000 7 Aeration Basin 1 L.S. 143,000 143,000 8 Clarifiers 1 L.S. 165,000 165,000 _ 9 Sludge Pumps 1 L.S. 16,000 16,000 10 Aerobic Digestors 1 L.S. 244,000 244,000 11 Belt Press 1 L.S. 270,000 270,000 12 Miscellaneous Structures 1 L.S. 69,000 69,000 13 Chlorination Building & Equipment 1 L.S. 25,000 25,000 — 14 Chlorine Contact Basin 1 L.S. 30,000 30,000 15 Effluent Flow Monitor& Recorder 1 L.S. 7,500 7,500 16 Plant Piping 1 L.S. 110,000 110,000 17 Electrical 1 L.S. 89,000 89,000 18 Instrumentation 1 L.S. 56,000 56,000 — 19 15" PVC Outfall Pipe 5,280 L.F. 25 132,000 20 4' Diameter Manhole 16 EA. 1,500 24,000 21 Eaton Ditch Crossing 1 L.S. 5,000 5,000 — 22 Outfall Pipe Easement 1 L.S. 5,280 5,280 Subtotal $1,761,780 Contingencies (15%) $264,267 Engineering (7%) $123,325 — Total $2,149,372 -27- ALTERNATE 4 CONCEPTUAL CONSTRUCTION COST ESTIMATE ITEM DESCRIPTION QUANTITY UNIT AMOUNT TOTAL 1 Mobilization 1 L.S. $5,000 $5,000 2 Sludge Removal 1 L.S. 25,000 25,000 3 Unclassified Excavation 22,055 C.Y. 6 132,330 — 4 Compacted Fill 16,185 C.Y. 7 113,295 5 Headworks 1 L.S. 50,000 50,000 6 Lift Station 1 L.S. 150,000 150,000 7 12" Plant Piping 950 L.F. 36 34,200 8 12" Plug Valve 5 EA. 1,500 7,500 9 Pond 1 Inlet Structure 1 EA. 1,200 1,200 10 H.D.P.E Liner, 60 mil 13,900 S.Y. 9.5 132,050 11 Aspirating Type Aerator, 7.5 HP 8 EA. 12,500 100,000 12 Mooring Post Assembly 5 EA. 1,000 5,000 13 Chlorination Building & Equipment 1 L.S. 25,000 25,000 14 Chlorine Contact Basin 1 L.S. 30,000 30,000 15 Effluent Flow Monitor& Recorder 1 L.S. 7,500 7,500 16 Demolition 1 L.S. 42,000 42,000 17 15" PVC Trunk Line 3,000 L.F. 25 75,000 18 15" PVC Outfall Line 10,700 L.F. 25 267,500 19 4' Diameter Manhole 35 EA. 1,500 52,500 20 Eaton Ditch Crossing 1 L.S. 5,000 5,000 21 Pipeline Easement 1 L.S. 13,700 13,700 22 Land Acquisition 15 Acres 7,500 112,500 23 Electrical & Controls 1 L.S. 20,000 20,000 Subtotal $1,406,275 Contingencies (15%) $210,941 Engineering (8%) $112,502.00 Total $1,729,718 -28- ALTERNATE 5 CONCEPTUAL CONSTRUCTION COST ESTIMATE ITEM DESCRIPTION QUANTITY UNIT AMOUNT TOTAL 1 Mobilization 1 L.S. $5,000 $5,000 2 Sludge Removal 1 L.S. 25,000 25,000 3 Unclassified Excavation 22,055 C.Y. 6 132,330 — 4 Compacted Fill 16,185 C.Y. 7 113,295 5 Headworks 1 L.S. 50,000 50,000 6 Lift Station 1 L.S. 150,000 150,000 7 12" Plant Piping 950 L.F. 36 34,200 8 12" Plug Valve 5 EA. 1,500 7,500 9 Pond 1 Inlet Structure 1 EA. 1,200 1,200 10 H.D.P.E Liner, 60 mil 13,900 S.Y. 9.5 132,050 11 Aspirating Type Aerator, 7.5 HP 8 EA. 12,500 100,000 12 Mooring Post Assembly 5 EA. 1,000 5,000 13 Chlorination Building & Equipment 1 L.S. 25,000 25,000 14 Chlorine Contact Basin 1 L.S. 30,000 30,000 15 Effluent Flow Monitor& Recorder 1 L.S. 7,500 7,500 16 Demolition 1 L.S. 42,000 42,000 17 15" PVC Trunk Line 6,350 L.F. 25 158,750 18 15" PVC Outfall Line 10,500 L.F. 25 262,500 19 Highway & RR Bore 300 L.F. 300 90,000 20 WCR 37 Bore 45 L.F. 300 13,500 21 4' Diameter Manhole 27 EA. 1,500 40,500 22 Eaton Ditch Crossing 1 L.S. 5,000 5,000 23 Pipeline Easement 1 L.S. 16,850 16,850 — 22 Land Acquisition 15 Acres 7,500 112,500 23 Electrical & Controls 1 L.S. 20,000 20,000 Subtotal $1,579,675 Contingencies (15%) $236,951 Engineering (8%) $126,374 Total $1,943,000 -29- ALTERNATE I YEARLY ESTIMATED OPERATION & MAINTENANCE COSTS ADMINISTRATION $46,058 OPERATIONS $43,830 CAPITAL $1,000 CHLORINE (BASED ON CURRENT USE OF 8#/DAY) USING 150# CYLINDERS ONE CYLINDER WILL LAST 150/8=18.75 DAYS NO. OF CYLINDERS PER YEAR = 365/18.75=20 20 CYLINDERS X $165/CYLINDER=$3,300/YEAR $3,300 ELECTRICAL COSTS: POND 1 - SIX-7.5 HP AERATORS (RUNNING CONTINUOUSLY) POND 2 - TWO-7.5 HP AERATORS (RUN 6 MONTHS ONLY) CHLORINE PUMP - 1 HP 7 X 7.5 HP + 1 HP=53.5 HP X 24 X 365 = 468,660 HP-HR/YEAR 468,660 X .746 = 349,620 KW-HR/YR COST = 349,620 X $0.02/KW-HR + $525 X 12 = $13,292/YEAR $13,292 SLUDGE REMOVAL $2,000 EQUIPMENT REPLACEMENT: AERATORS (ASSUME 20 YEAR SERVICE LIFE) ASSUME $8,125 PRESENT COST PER AERATOR ASSUME 3% PRICE INCREASE PER YEAR A/P = 8 X $8,125 X 0.06722 = $4,369/YEAR $4,369 TOTAL $113,849 ESTIMATED COST PER HOUSE = $113,849/585/12 = $16.21/MONTH -30- ALTERNATE 2 YEARLY ESTIMATED OPERATION & MAINTENANCE COSTS ADMINISTRATION $46,058 OPERATIONS $43,830 CAPITAL $1,000 CHLORINE (BASED ON AVE. USE OF 8#/DAY USING 150# CYLINDERS ONE CYLINDER WILL LAST 150/8=18.75 DAYS NO. OF CYLINDERS PER YEAR = 365/18.75 = 20 20 CYLINDERS X$165/CYLINDER = $3,300/YEAR $3,300 ELECTRICAL COSTS: POND 1 - ONE - 30 HP BLOWER, SIX- 5 HP MIXERS CHLORINE PUMP - 1 HP 30 + (6 X 5) + 1 = 61 HP X 24 X 365 = 525,600 HP-HR/YEAR 525,600 X .746 = 392,098 KW-HR/YEAR COST = 392,098 X $0.02/KW-HR + $525 X 12 = $14,142/YEAR $14,142 SLUDGE REMOVAL $2,000 EQUIPMENT REPLACEMENT: BLOWER & MIXER (ASSUME 20 YEAR SERVICE LIFE) TOTAL REPLACEMENT COST = $90,000 ASSUME 3% PRICE INCREASE PER YEAR A/P = 90,000 X 0.06722 = $6,050/YEAR $6,050 TOTAL $116,380 ESTIMATED COST PER HOUSE = $116,380/585/12 = $16.58/MONTH -31- ALTERNATE 3 YEARLY ESTIMATED OPERATION & MAINTENANCE COSTS ADMINISTRATION $46,058 OPERATIONS $53,830 CAPITAL $1,000 CHLORINE (BASED ON AVE. USE OF 8#/DAY) USING 150# CYLINDERS ONE CYLINDER WILL LAST 150/8 = 18.75 DAYS NO. OF CYLINDERS PER YEAR = 365/18.75 = 20 20 CYLINDERS X$165/CYLINDER = $3,300 $3,300 ELECTRICAL COSTS: ROTORS - 2X 15.2 HP = 30.4 HP CLARIFIER - 2X2 HP =4 HP CHLORINE PUMP - 1 HP PRIMARY TREATMENT - 7 HP LIFT STATION - 1.5 HP EQUIVALENT SLUDGE TREATMENT- 10 HP 53 HP X 24 X 365 = 473,040 HP-HR/YEAR 473,040 X .746 = 352,888 KW-HR/YEAR COST = 352,888 X $0.02/KW-HR + $525 X 12 = $13,358/YEAR $13,358 EQUIPMENT REPLACEMENT: SLUDGE EQUIPMENT (ASSUME 20 YEAR SERVICE LIFE) ASSUME $200,000 PRESENT COST FOR EQUIPMENT ASSUME 3% INCREASE PER YEAR A/P = 200,000 X .06722 = $13,444/YEAR $13,444 TOTAL $130,990 ESTIMATED COST PER HOUSE = $130,990/585/12 = $18.66/MONTH -32- ALTERNATE 4 YEARLY ESTIMATED OPERATION & MAINTENANCE COSTS ADMINISTRATION $46,058 OPERATIONS $43,830 CAPITAL $1,000 CHLORINE (BASED ON AVE. USE OF 8#/DAY) USING 150# CYLINDERS ONE CYLINDER WILL LAST 150/8=18.75 DAYS NO. OF CYLINDERS PER YEAR = 365/18.75=20 20 CYLINDERS X $165/CYLINDER=$3,300/YEAR $3,300 ELECTRICAL COSTS: POND 1 - SIX-7.5 HP AERATORS (RUNNING CONTINUOUSLY) POND 2 - TWO-7.5 HP AERATORS (RUN 6 MONTHS ONLY) CHLORINE PUMP- 1 HP, LIFT STATION - 1.5 HP EQUIVALENT 7 X 7.5 HP + 1 HP+ 1.5 =55 HP X 24 X 365 = 481,800 HP-HR/YEAR 481,800 X .746 = 359,423 KW-HR/YR COST = 359,423 X$0.02/KW-HR + $525 X 12 = $13,488/YEAR $13,488 SLUDGE REMOVAL $2,000 EQUIPMENT REPLACEMENT: AERATORS & LIFT PUMPS (ASSUME 20 YEAR SERVICE LIFE) ASSUME $8,125 PRESENT COST PER AERATOR ASSUME $6,500 PRESENT COST PER LIFT PUMP ASSUME 3% PRICE INCREASE PER YEAR A/P = (8 X $8,125 + 2 X$6,500) X 0.06722 = $5,243/YEAR $5,243 TOTAL $114,919 ESTIMATED COST PER HOUSE = $114,919/585/12 = $16.37/MONTH -33- ALTERNATE 5 YEARLY ESTIMATED OPERATION & MAINTENANCE COSTS ADMINISTRATION $46,058 OPERATIONS $43,830 CAPITAL $1,000 CHLORINE (BASED ON AVE. USE OF 8#/DAY) USING 150# CYLINDERS ONE CYLINDER WILL LAST 150/8=18.75 DAYS NO. OF CYLINDERS PER YEAR = 365/18.75=20 20 CYLINDERS X$165/CYLINDER=$3,300/YEAR $3,300 ELECTRICAL COSTS: POND 1 - SIX-7.5 HP AERATORS (RUNNING CONTINUOUSLY) POND 2 - TWO-7.5 HP AERATORS (RUN 6 MONTHS ONLY) CHLORINE PUMP - 1 HP, LIFT STATION - 1.5 HP EQUIVALENT 7 X 7.5 HP + 1 HP+ 1.5 =55 HP X 24 X 365 = 481,800 HP-HR/YEAR 481,800 X .746 = 359,423 KW-HR/YR COST = 359,423 X $0.02/KW-HR + $525 X 12 = $13,488/YEAR $13,488 SLUDGE REMOVAL $2,000 EQUIPMENT REPLACEMENT: AERATORS & LIFT PUMPS (ASSUME 20 YEAR SERVICE LIFE) ASSUME $8,125 PRESENT COST PER AERATOR ASSUME $6,500 PRESENT COST PER LIFT PUMP ASSUME 3% PRICE INCREASE PER YEAR A/P = (8 X $8,125 + 2 X$6,500) X 0.06722 = $5,243/YEAR $5,243 TOTAL $114,919 ESTIMATED COST PER HOUSE = $114,919/585/12 = $16.37/MONTH -34- • the construction of each alternate as well as the monthly operations and maintenance of — the system. The most expensive scenario for the town would be if the plant upgrades were constructed and then no new development occurred. In this case the existing residents would need to pay for both the capital costs of the plant expansion as well as operation and maintenance. The assumptions made for this scenario are that all capital costs would be financed over a 20-year period at 4.5%interest and that the $100,000 the town currently has in the budget for plant upgrades will be applied directly to the cost of the improvements up front. Since grant money may be available to help pay for the improvements, we have looked at the town getting varying amounts of grant money for each alternate as well. The capital costs combined with the estimated operation and maintenance costs are broken down into monthly costs. Based on information supplied by the town there are currently 585 sewer billing units. By dividing the monthly capital costs and operation and maintenance costs by the number of billing units we have estimated the monthly user fee. These costs for each alternate are shown on Table 1. The second scenario assumes that new development must pay for the upgrades to the plant. From meetings with the town board it was determined that sewer tap fees should be increased to $2,500 to $3,000. Based on these increased fees we have determined the number of taps required to pay for the improvements based on varying percentages of grant money. Once again we have assumed that the $100,000 the town has in its budget be applied directly to the cost of the improvements. Table 2 shows the number of taps required to pay for the improvements based on$3,000 tap fees. This table also shows the estimated monthly operation and maintenance fee required per billing unit -35- CO I- zee D maRmaq@ o § � k2222 ] _ � _ m La § — co Zz 0 z 2g § q@ # V. § 0@0i § mq ■ $ 2 ■ ■ ■ # m 2 } 2000 A� I W CO Z ) D ) z I- qli GQ riCir 2 g § oi § § § § P- ILOI- 2 $ - - = = _ § 00 = 2222 k I- 2 � I-• I- C 8 - E ) qQ [ $ q co @ ) mmg44 § 2 ® 2002 § i-2 & § & 2 } > Q z t ■ 0 i- § § 2 2 -,1I- � ) & § 4qr 2 ww4q # ; @ EL ° 6 » q » a O Wo ® am ° R @ ® _ _ _ _ 2@2 _ _ 2 _ ) ° z 0 � ECOcoCOMICOo � 0 ) I- o o40in � � o 0. O1- m = NN zzN ,to � In { q & c § c & f � Q � 233 § tnRR , ee .< km � _ ■ ommi } § § k � #### § § ® - - - - Co - 2 _ 0 02 0i- O q WI- 8ii - •r � CC - � elvt )0 § 2 .- � 0, � � § 2 ,- mn � in ) U � we WIC W « a a t t o ff CI- ace O N ¢ N N zO Mr „ ccooN ZO v O) , c4 , 0 e 00 W W m m gIm MN- CD g � (mogt- .- Q O O r N co N d in .-- N M N N H o He a � et f F 2 2 W W — 2F 2F W QZ W Z Oir 01 V' 1.- CO MI O '° °coco a0 f2� O OM) '- )f) tee O M .f M �MMM e e c _ V et et f i- __ a 0. ar ai- t) 2 O2 OZ MrtNCO re OZ WNct � 000 _ U. NaN Vaa U. c-4 .4- co u) v) Co Co a N O. N 0 0 I- O O I- re 2 W 2 s g 0 co co M 'd 7 g co O N r __ W 0 NNC0NO a O ult.-it-Nit) CO CCOr KX re 0 O o O a a N C' Z M " Z W p' .- NM V v) W M r N Matf) _ W W d M H 2 a H Z a based on the existing 585 units plus the additional new units required to pay plant upgrade. Table 3 shows the same information as Table 2 based on a tap fee of$2,500 instead of $3,000. The third scenario would be that the town hold off on constructing any improvements until the maximum monthly flow to the plant reaches 95% of capacity or 114,000 gallons per day. This would allow approximately 68 more taps to come on line and help pay for the cost of improvements as well the operation and maintenance of the sewer system. Based on this scenario,the town would have an additional $204,000 from tap fees(based on $3,000/tap) to help pay for the plant improvements. Table 4 shows the estimated monthly capital costs and operation and maintenance costs assuming varying amounts of grant money. Table 5 is the same as Table 4 with the exception that the tap fees are assumed to be $2,500. As can be seen the monthly operation and maintenance costs were reduced by approximately two dollars per month over the first scenario by allowing these 68 additional taps to participate in the costs. A final scenario might be to make the improvements to the plant that were planned in 1997. These improvements included splitting the infiltration pond into two separate cells to allow alternating periods of drying to aerate the soil. With these improvements in place as well as removing the sludge from the north pond,the capacity of the plant is estimated to be approximately 148,000 gallons per day. The cost of these improvements is estimated at $125,000. If these improvements are completed, and the plant capacity is upgraded to 148,000 gallon per day,then additional tap fees can be collected and the monthly fees can be spread over more billing units. Under this scenario -38- N r z 0 Z co 2 — m C ONe) ro) a 0 ') OMN � OO an CD O O O O Z 11 a ‘9- f9 H 69 404 J ao 2 m re W b + en co ILI co CO CO Z a 2 0 — O qZ cncnv) ry 0 eZ concnco0 goo. Y 0 @ a W O w N r CO O N W 06 CO tr) cei 0 M(74ui l� hh QH Vi 44 CO CO is 3' 69 69 W 69 c9 — 0 co r etl w I co i- g Z z 0. 5 a a I- a z l- 2 goo �03 a ccoo INN) v W Zce ay .- v CI 2W CD e19wwON J (� N 03..- CO CV r e m e (9 19 64 f9 411 W a a W I- co re I- a 0 I- Q 0 Z I-- w2 I.- O3 N 000 In N 0 Q g a r O ch ro W0 O cn O (NI () 00 (g r cG ri 2 a a w W H e 49 49 e NM NM O▪ ?N a 7• o r2 H I- II Z J r Z J 2 FaZ � u"i � rno Q COO) rCO 1' {rp 2 mix M O CD N O) Q• '- a 0 a a a a Z a N COO N N a c9 c9 f9 c9 ,a°, o ¢ re N O 0 0 Q H a co i— Qr Hoy co cOnraoc WO = r OOO mrcnl . 0 a0 cocr) NNN rZ NO co co ) V 14t) °f- O.O.o co 0 } unc N co z co "r r- - } r► J InCOa Nv } J V 4cDv < O raova00 -IZ5 y � N h. 0 JF 49 69 69 69 69 � � w NN X6969 2 Q 0 19 W 19 W z 0 Q O r 2 2 Q W 2 O W 0mr OF 0r v l w 2 i- a ~ 2 a WK rNcov )n QZ rN9) YN QK rNcn 'et )n 0 2u. w 2 li cc 2W I— co a a w Q 0 a H I- Z O O co Z H J Z 7 M X O co N � O 0 409 ON f9 6949 J — ea co m W + In to al h t0 coin Z 0. 0 Z Z IQ- Z O goOW7ao O pgNU, NV2 W C7 � viui � a� N w0 vuiCOuivi Q49 f9 W � f9 m W a 6919 69 f9 /9 m b F Cd I I- g i- co g z a D a I- H qZq o Z ZZ CO r rua Z ¢ N N O 01 1 r W x • CD u7 CO CO W C9 o rar- Co I- JO 121 NCO of I- s f9 t9V9 � t9 a m e wtswt9to a V Q: co co Q, F to ~ Q 0 H Z 0 6 6 a00 N N 0 Q ¢ r wr •- n o co W (' vi o t+1 O N C, m a r N t0 t+1 eV* N N NN ._ 49 t9 t9 t9 W F e 49 49 49 19 49 > o r z 2 a O 4 Q 7 Z 2 a I- J ii z Z J H J_ Zq O 01 Co 4D < FQ, 04 CO V. E m ¢ � mt CON a r 0 Ce W m W N M N N V9 t9 t9 w Q Q. at 49 69 49 49 69 COt0 O H te N 2 a 0 0 Q H U Q F 0o (l) 40N000 ILa0 = 1" O 000 ',42rrino Q. O coNNrr I— Z Incot04AaO ✓ au co- uiOia; ri O } � COr4000. Zg COr .- 4A0 — } N J In co V N V' } J 4 V t0 � a 0 N N M co' io = 0 < � t`O- (V �'- _ � t9wfA dl CO -- _„ 4949 f944 E4 I- F. O 0 N 40 f 9 19 z O Q O - Z W Q W Z 0 O W pmi_ OIW„ 0I- III M Qla Q WQ; .- NMvu1 QZ .- N Co et ill CO f a W 2 ra W 2 W I- WFQ WQ WQ approximately 158 more billing units can be brought on line before the plant would need to be upgraded to 250,000 gallon per day. This would provide the town with an additional $474,000 in tap fees(based on $3,000/tap)that could be put towards the upgrade of the plant. Table 6 shows the estimated monthly fees on the plant is upgraded to 250,000 gallons per day based on varying percentages of grant money. Table 7 is the same as Table 6 with the exception that tap fees were assumed to be $2,500. It should be noted that the proposed capacity of 148,000 gallons per day would need to be approved by the Colorado Department of Health prior to initial improvements being constructed. This capacity may also need to be modified as flows increase based on the monitoring and testing results and the infiltration capacity of the soil. GRANTS & LOANS The Colorado Department of Health provides assistance to communities in securing funding for construction and reconstruction of wastewater treatment plants. A brief discussion of funding options, as they apply to the Town of Ault, is included in this section. Funding sources are available through both state and federal programs. Funding is available in the form of both loans and grants. Financial assistance programs available include the following: Colorado Impact Assistance Grant/Loan Program The largest distribution of funds by this program occurs in the form of discretionary grants for basic infrastructure, small town management and planning and -41- W i- 2 D _ 0 2 J r m ZZ 7 P 0 o o o o c Z II _. 6969696969 11 co J in co _ m W + a LL N A co Z 6. _ Z r 0 r Z Z O Or .-- 0O W OOW NOO) OMO p Oeto (4M MM W 0 ONaaNM to in.co NMe9NN 0• o m to 6969696969 m Ms 6969696969 o r 4 o r g g z a n a r qZ Z 02 f� tOOu) O) W ¢ r iO I-- N co 2 J w t� V I-- 4 .- (0 r u1 r ui aci r J_ O N N aD ui ui 2 � 69696969f9 a ms6969696969 ▪ o w en 0 W re mi. CD I- r I- a 0 r a qr en p I- O ¢ aN • Inn0 0 aC iNc), Mvv. In W Om Or pc; 0 m (� etu) NaOOi g o3e6969a69y al ro ssea69 woo a J O 2 a o ii, N R' m Z 0 CI. y W Z II r Z -I I- -1 Z J a a e O ^ CI r in a m Z M n r N W F a In. M 2 M N N e a D 0. I.- rNrM K WOrfOrN _ 0 N $ 696969rMN Z CU er Q d 69S69S49 O r p r N as 0 t0.) a It C.) MI- i... O N co N co 0 W O )- ...I r O f• OOO a° x- Mr0 Mar- u) coc co rZ Nr- NOer O NO Oui &a CM 0 ° '° ' Zg O) rOef N - } 69J u) O V Na yJ NM4NN 0 re! fA a fO S O F M ' N 13/4-. 0? 2 F 69 69 69 69 69 2 � M c M M N69 I— 0 69 69 69 69 Z ZO F O W 0 0 m H 0 W W I- Ill ya __ N a W ce rNM er u) aZ rNMelu) ate rNM of u] r2 w W 2 re r2 W M Pal—F- WI-- a Wa Wa W I- Z 7 _. 0 Z y J I- J I- Z m ZZ D -- a ¢ 00000 Q00000 Z II4469- 4040444469- 404044w a o .71 m W + a W H A co Z 0. I- 0 Qf- Z IZ Q O OMto00r W oR NOWCOOW or07 .-- N O „ OC4C) rN Q co (' Nri < NN Qf9 f9 fR 49 (A M N G so to is a t9 — m to I- 0♦i O 2z i- 2 2 a a D z 02 I- I- Z A W N t` O W ¢ O W O W OO) W - wrrJ ta N V' o r- In 0rM49 AN aMt3 Q m e t9 to to to t9 O WW MO W▪ O Wa M H A ~ Q 0 - - . Q F CO O I- in Z h- W: VN CO c0 Q v w N in co 2 N N A CO M 0 Q W 0O f0 A 1- 0O W Q Nr ° Arn Ct mQ cnNrr00 • O G Vl lA ty t9 t9 V F o V►f9N Ht9 W > O N Z Z y A O. y W 2 0 -. 11 hs I- Z J I•- rt Z I- QZ▪ Q N . nuu cAO 22 04 .1m ,)O V NN aF ¢ O * ON 0 a. Q NOOON — to a H N Q W N N N N w C n H tH t9 ,1 • O ty • K IOL Q I- U y ofl to Naoo WO MI- O 0 O O r M r- o d C> A to W O W F- Z r co v N CD aria uioitrcdi O } Nocoroco zg ry * — r- in — } wJ W 00tNa } J tV r) VNN OQ NNNNN = OFtot° Nrr = Ftostosto c � stotstoto ZOO ustrsusus ZO cm Oy 02 0 EQW 2 1- W W m ~ 0 al W ~ WQ 0I- - w < Q __. Q W CY I- N M V co Q Z r of to V to Q it r N to V' u) g IOW 26 2W I- W F Q C0 Q W Q community development. Low interest(5%) loans are available for water and sewer projects. By stature, municipalities, counties, special districts and state agencies may submit applications for Impact Assistance grants/loans on their behalf. Community Development Block Grant(CDBG) CDBG is a program of the U.S. Department of Housing and Urban Development (HUD). Grants are provided to local governments for public facilities, economic development and housing projects, which principally benefit low and moderate income persons. Eligible activities include public facilities improvements including wastewater treatment plants. State Revolving Loan Fund This fund provides low-interest loans for funding publicly-owned treatment facilities and other eligible pollution control programs. Created by the Federal Water Quality Act of 1987 and the State Legislature, it replaced the Federal Construction Grant Program. The fund may cover up to 100% of the eligible project costs and provide financing at rates substantially below market rates. Rural Economic& Community Development Rural Economic & Community Development, formally Farmer's Home Administration, awards grants and loans to needy communities under 10,000 population for replacement of water and wastewater facilities. Communities can receive either a grant, a loan or both depending on certain requirements, such as median incomes, health -44- hazard elimination and annual debt service charges. -45- SECTION VI RECOMMENDATIONS & CONCLUSIONS GENERAL The Town of Ault's wastewater treatment plant consists of a single cell facultative pond followed by infiltration through the soil profile to groundwater. The town is currently operating under a groundwater discharge permit. While the existing treatment system is providing adequate treatment at the present time,the plant is currently at 84% of capacity. From previous analysis by KBN Engineers,the infiltration bed could be modified and the capacity of the plant increased to approximately 148,000 gpd. At the time this study was commissioned it was deemed that this capacity may not be adequate considering the rate of growth currently being experienced along the front range of Colorado. For this reason all alternatives analyzed include eliminating the infiltration pond and converting to a surface water discharge. COMPARISON OF ALTERNATIVES KBN has developed five different alternatives to upgrade the Town of Ault's wastewater treatment plant. Each alternative has its advantages and disadvantages. Four of the alternatives include using aerated pond systems. One main problem with ponds is that a certain amount of detention is necessary for adequate treatment, however, if longer times are provided algae can become a problem. For this reason,provisions are required to ensure that a design for some future flow also can treat existing flows without detention times being too long. The third alternate is an activated sludge plant. This type of plant has several advantages over ponds, including higher quality effluent and smaller -46- land area necessary. Some of the disadvantages include higher operational costs and a higher chance of plant upset. Alternate 1 has the smallest initial capital cost and, along with Alternates 4 and 5 has the lowest yearly operation and maintenance costs. At the design flow of 250,000 gpd the detention time for this alternate is 22 days. "Ponds operated at a detention time of 20 days and above in warm weather, are apt to have effluents with poor settling, and algae growth becomes increasingly predominant."' Based on this information it would appear that this alternative may have trouble with algae during summer months under existing flow conditions and possibly some problems even at design flows. For this reason the second pond should be bypassed during the summer under both existing and design flow conditions. Pond 1 is a complete mix pond so algae should not form in this pond. Alternate 2 is the most intriguing and probably the most reliable of all alternatives. It is also the second most expensive in terms of initial capital investment. Yearly operational costs are very close to those of Alternates 1 &4. The cover over the ponds will guarantee that algae will not be produced in the system. The cover also maintains higher water temperatures which reduces the necessary detention times for adequate treatment. With this in mind this alternate can be upgraded in the future from a capacity of 250,000 gpd to 500,000 gpd by just bringing Pond 2 on-line. This would include -47- USEPA"Wastewater Treatment Facilities For Sewered Small Communities" adding aeration and lining Pond 2. Pond 3 would be made large enough to provide settling for a future flow of 500,000 gpd. Alternate 3 is the only alternate investigated that does not include a pond system. This alternate has the highest initial price tag and is the most expensive to operate. This is also the only alternative that requires an on-going sludge management program. Alternate 4 assumes the treatment plant will be moved. This alternate is the same treatment scheme as Alternate 1, but the plant would be located at the northwest corner of Weld County Road 80 and U.S. Highway 85. This location allows for more of the urban growth boundary to be gravity fed then with the plant at its current location. The cost of this alternate is higher than Alternate 1 because of land costs, additional earthwork, the need for a lift station and the need for an additional trunk line to the plant and a longer outfall line to the Mead Lateral. Alternate 5 also assumes relocating the plant. The plant will be located at the northwest corner of Weld County Road 80 and Weld County Road 37. This will allow for almost the entire urban growth area to be gravity fed to the plant. Once again, a longer trunk line and outfall causes the cost of this alternate to be higher than Alternate 1. RECOMMENDATIONS Based on each of the five alternatives analyzed for the Ault treatment plant, costs associated with each alternative were also developed. This information has been reviewed with the Ault Town Board and it was determined that the estimated monthly fees based on these improvements were too high and would be unacceptable to the residents of Ault. -48- As a result the board feels there is merit to completing the interim improvements to the plant as identified in the town's site application submitted to the Colorado Department of Health in July, 1997. These improvements include upgrading the plant headworks and dividing the infiltration bed into two cells to allow alternating wet and dry periods. Also the sludge in the primary pond would need to be removed. Based on our calculations this could increase the capacity of the plant to approximately 148,000 gallons per day (based on maximum monthly flow. The two downgradient monitoring wells will also need to be relocated to better represent groundwater downstream of the plant. This work could probably be done with reserves the town currently has in its sewer budget. The additional capacity would allow the town to add approximately 158 new taps to the system before the plant would have to be expanded to 250,000 gpd. The additional taps will allow the town to spread the monthly costs over more users to help keep the sewer fees at an acceptable amount. At the time the plant reaches 140,600 gpd, (95%of 148,000 gpd)the town will need to upgrade the plant to 250,000 gpd in accordance with one of the alternatives identified in this report. Based on public input during meetings held in conjunction with the update of the comprehensive plan, it appears that residents want to see slow controlled growth with a population not exceeding 2,500 to 3,000 people. With this being the case, we recommend the town select Alternate 1 to upgrade the plant. This alternate has the lowest capital cost of all the alternatives and also has the lowest operation and maintenance costs. -49- Based on the findings in this report and on discussions with the Ault Town Board we recommend the town proceed with the following: 1. Submit this report along with calculations supporting a plant capacity of 148,000 gpd based on the interim improvements, to the Colorado Department of Health to request the plant capacity be upgraded once these interim improvements are in place. 2. Raise sewer tap fees to $2,500 to $3,000 to be more in line with surrounding communities and to have new development pay their share of plant upgrades. 3. Raise monthly sewer fees to cover the cost of the existing sewer budget. 4. Once the capacity upgrade is approved by the health department proceed with the interim improvements as described in the site application as submitted to the health department in July, 1997. 5. Once the capacity of the plant reaches 90%of design capacity (90%of 148,000 gpd= 133,200 gpd) begin applying for grants and loans to expand the plant to 250,000 gpd capacity based on Alternate 1. 6. Begin construction of improvements when plant reaches 95% of design capacity (95% of 148,000 gpd = 140,600 gpd). added cost for Alternates 4 & 5 become more reasonable to prevent existing and future lift stations. -50- APPENDIX A INFLUENT FLOWS Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-November 1997 Day Flow gal/day 1 96,344 2 102,587 3 94,321 4 91,986 5 96,846 6 102,402 7 92,063 8 87,224 9 Lost 10 Lost 11 Lost 12 100,185 13 108,789 14 93,943 15 100,293 16 Lost 17 109,125 18 109,541 19 108,349 20 99,581 21 91,033 22 96,888 23 107,405 24 104,362 25 96,286 26 91,375 27 100,458 28 95,367 29 95,086 30 104,221 Maximum Daily flow- 0.110 mgd Average daily flow- 01)99 mgd Influent BOD- 180 mg/1 BOD lbs per day- 149 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-December, 1997 Day Flow- mgd 1 0.095 2 0.111 3 0.099 4 0.088 5 0.084 6 0.114 7 Lost 8 0.120 9 0.110 10 0.105 11 0.107 12 0.091 13 0.090 14 0.098 15 0.091 16 0.081 17 0.081 18 0.083 19 0.084 20 0.085 21 0.092 22 0.083 23 0.085 24 0.086 25 Lost 26 Lost 27 0.090 28 0.103 29 0.103 30 0.092 31 0.094 Maximum Daily flow- 0.120 mgd Average daily flow- 0.094 mgd Influent BOD- 246 mg/I BOD lbs per day- 193.8 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-January, 1998 Day Flow-mgd 1 0.101 2 0.098 3 0.092 4 0.105 5 0.096 6 0.084 7 0.085 8 0.087 9 0.071 10 0.083 11 0.097 12 0.082 13 0.091 14 0.092 15 0.096 16 0.087 17 0.095 18 0.133 19 Lost 20 0.091 21 0.089 22 0.090 23 0.083 24 0.100 Y5 0.104 26 0.097 Y7 0.096 28 0.093 P9 0.094 30 0.093 31 0.094 Maximum Daily flow- 0.133 mgd Average daily flow- 0.093 mgd Influent BOD- 240 mg/I BOD lbs per day- 186.75 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-February, 1998 Day Flow- mgd 1 0.108 2 0.092 3 0.092 4 0.092 5 0.094 6 0.090 7 0.100 8 0.109 9 0.096 10 0.090 11 0.090 12 0.096 13 0.089 14 0.100 15 0.099 16 0.101 17 0.099 18 0.099 19 0.093 20 0.087 21 0.101 22 0.112 23 Lost 24 0.103 25 0.091 26 0.092 27 0.087 28 0.093 Maximum Daily flow- 0.112 mgd Average daily flow- 0.092 mgd Influent BOD- 480 mg/I BOO Ibs per day- 370.1 Lbs/day • Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data- March 1998 Day Flow-mgd 1 0.101 2 0.092 3 0.097 4 0.090 5 0.095 6 0.078 7 0.083 8 0.095 9 0.090 10 0.084 11 Lost 12 0.098 13 0.082 14 0.086 15 0.090 16 0.099 17 0.094 18 0.097 19 0.100 20 0.106 21 0.110 22 Lost 23 0.114 24 Lost 25 0.094 26 0.083 27 0.079 28 Lost 29 Lost 30 0.086 31 0.100 Maximum Daily Flow- 0.114 mgd Average daily flow- 0.093 mgd Influent BOD- 240 mg/I BOD lbs per day- 186.5 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWf Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data- April 1998 Day Flow- mgd 1 0.092 2 0.083 3 0.087 4 0.096 5 0.099 6 0.086 7 0.083 8 0.082 9 0.089 10 Lost 11 0.093 12 0.101 13 0.091 14 0.088 15 0.090 16 0.088 17 0.087 18 0.100 19 0.091 20 Lost 21 0.095 22 0.097 23 0.094 24 0.086 25 0.091 26 0.100 27 0.087 28 0.087 29 0.092 30 0.094 Maximum Daily flow- 0.101 mgd Average daily flow- 0.091 mgd Influent BOD- 294 mg/i BOO ibs per day- 223.2 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-May 1998 Day Flow- mgd 1 0.087 2 0.091 3 0.107 4 0.097 5 0.089 -' 6 0.089 7 0.089 8 0.085 9 0.092 10 0.097 11 0.093 12 0.105 13 0.098 14 0.083 15 0.084 16 0.093 17 0.106 18 0.097 19 0.095 20 0.090 21 0.094 22 0.083 23 0.086 24 0.081 25 0.096 26 0.092 27 0.099 28 0.093 29 0.088 - 30 0.094 31 0.094 Maximum Daily flow- 0.107 mgd Average daily flow- 0.089 mgd Influent BOD- 228 mg/I BOO fbs per day- 170.2 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-June, 1998 Day Flow-mgd 1 0.097 2 0.088 3 0.075 4 0.073 5 0.076 6 0.088 7 0.101 8 0.087 9 0.091 10 0.093 11 0.090 12 0.094 13 0.091 14 0.093 15 0.089 16 0.088 17 0.087 18 0.090 19 0.093 20 0.095 21 0.100 22 0.099 23 0.091 24 0.098 25 0.096 26 0.098 27 Lost 28 0.108 29 0.098 30 0.091 Maximum Daily flow- 0.108 mgd Average daily flow- 0.092 mgd Influent BOD- 210 mg/I BOD Its per day- 160.5 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-July, 1998 Day Flow- mgd 1 0.098 2 0.098 3 0.102 4 0.086 5 0.110 6 Lost 7 Lost 8 Lost 9 Lost 10 Lost 11 0.102 12 0.106 13 0.091 14 0.087 15 0.070 16 0.073 17 0.086 18 0.093 19 0.097 20 Lost 21 0.083 22 0.082 23 0.088 24 0.084 25 0.088 26 0.094 27 0.094 28 Lost 29 0.097 30 0.092 31 0.100 Maximum Daily flow- 0.110 mgd Average daily flow- 0.092 mgd Influent BOD- 240 mg/I BOD lbs per day- 183.6 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-August 1998 Day Flow- mgd 1 0.089 2 0.092 3 0.082 4 0.085 5 0.099 6 0.095 7 0.084 8 0.091 9 0.099 10 0.093 11 0.093 12 0.086 13 0.088 14 0.083 15 0.088 16 0.095 17 0.100 18 0.097 19 0.102 20 0.099 21 0.094 22 0.099 23 0.111 24 0.094 25 0.100 26 0.096 27 0.099 28 0.089 29 0.099 30 0.109 31 0.098 Maximum Daily flow- 0.111 mgd Average daily flow- 0.094 mgd Influent BOD- 195 mgll BOD lbs per day- 153.6 Lbs/day • Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-Sept. 1998 Day Flow- mgd 1 0.093 _ 2 0.095 3 0.094 4 0.091 5 0.096 6 0.119 7 0.118 8 0.108 9 0.109 10 0.118 11 0.089 12 0.091 13 0.101 14 0.097 15 0.109 16 0.096 17 0.100 18 0.100 19 0.104 20 0.114 21 0.088 22 0.090 23 0.095 24 0.102 25 0.095 26 0.100 27 0.109 28 Lost 29 0.114 30 0.102 Maximum Daily flow- 0.119 mgd Average daily flow- 0.101 mgd Influent BOD- 420 mg/I BOD lbs per day- 354.75 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-October 1998 Day Flow-mgd 1 0.093 2 0.088 3 0.104 4 0.112 5 0.095 6 0.097 7 0.102 8 0.103 9 0.099 10 0.109 11 0.114 12 0.094 13 0.091 14 0.096 15 0.096 16 0.088 17 0.092 18 0.101 19 0.097 20 0.083 21 0.087 22 0.094 23 0.087 24 0.095 25 0.110 26 0.092 27 0.096 28 0.089 29 0.089 30 0.076 31 0.091 Maximum Daily flow- 0.114 mgd Average daily flow- 0.095 mgd Influent BOD- 240 mg/I BOD lbs per day- 191.1 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-Nov. 1998 Day Flow- mgd 1 0.096 _ 2 0.080 3 0.079 4 0.084 5 0.080 6 0.078 7 0.089 8 0.096 9 0.080 10 0.109 11 Lost 12 0.115 13 0.115 14 0.103 15 0.110 16 0.099 17 0.091 18 0.094 19 0.109 20 0.119 21 Lost 22 Lost 23 0.085 24 0.093 25 0.087 26 0.095 27 0.081 28 0.074 29 0.103 30 0.102 Maximum Daily flow- 0.119 mgd Average daily flow- 0.094 mgd Influent BOD- 222 mg/I BOD ibs per day- 174.6 Lbsfday • Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-December, 1998 Day Flow- mgd 1 0.105 2 0.103 3 0.104 4 0.089 5 0.100 6 Lost 7 0.102 8 0.111 9 0.102 10 0.099 11 0.111 12 0.117 13 0.126 14 0.120 15 0.113 16 0.111 17 0.114 18 0.095 19 0.085 20 0.081 P1 0.083 P2 0.083 23 0.075 24 0.087 25 0.101 26 0.117 P7 0.127 28 0.117 29 0.115 30 0.115 31 0.109 Maximum Daily flow- 0.127 mgd Average daily flow- 0.104 mgd Influent BOD- 294 mg/I BOD Ibs per day- 254.8 Lbs/day Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-January, 1999 Day Flow- mgd 1 0.114 _ 2 0.103 3 0.113 4 0.119 5 0.114 6 0.108 7 0.113 8 0.095 9 0.117 10 Lost 11 Lost 12 Lost 13 Lost 14 Lost 15 Lost 16 Lost (,Ur 17 Lost J� J 18 Lost �J e 19 Lost (` t- 20 Lost 7' 21 Lost 22 Lost — 23 Lost 24 Lost 25 Lost 26 Lost 27 Lost 28 0.088 P9 0.095 30 0.108 31 0.120 Maximum Daily flow- 0.120 mgd Average daily flow- 0.108 mgd Influent BOD- 162 mg/I BOD lbs per day- 146.2 Lbs/day • Town of Ault Wastewater Treatment Gary Heinze WWT Plant Operator Telephone 970-356-6632 Monthly Influent Flow Data-February, 1999 Day Flow- mgd 1 0.096 2 0.103 3 0.097 4 0.098 5 0.096 g 0.108 7 0.120 g 0.100 g 0.100 10 0.091 11 0.083 12 0.087 13 0.101 14 0.097 15 0.082 16 0.077 17 0.077 18 0.078 19 0.077 20 0.084 21 0.091 22 0.073 23 0.085 24 0.087 25 0.088 26 0.089 27 0.099 28 Lost Maximum Daily flow- 0.120 mgd Average daily flow- 0.091 mgd Influent BOD- 186 mg/I BOD Ibs per day- 141.6 Lbs/day APPENDIX B PLANT INFLUENT PRIMARY POND EFFLUENT QUALITY Town of Ault Telephone 303336-6632 Gary WWS Plait Operator Wastewater Traatment plant Influent&Pond#1-Lab Results Date-November 14, 1997 Sampled Steve Hettinger pI- 8hr comp&pond#1 eff.n2pmsab Plant.Influent Pant#11£11uent Amm-N- 34.9 15.1 BOD- 180 105 Nitrate-N- 5.21 1.08 TSS- 209 86 TVSS- 163 75 pH- 7.1 7.2 Temp.- TIN- D.0- • 5.1 BTEX-Benzene- _ BTEX-Toluene- BTEX-Ethyl Benzene- BTEX-Total Xylene- , 344 VA 0 des vi • Town of Ault Gary Moires telephone 3)3-356-6632 WW1 Pr Operator Wastewater Treatment plant Influent&Pond#1-Lab_imults Date-December 12, 1997 Sampled Steve Hettinger pl- Shr cramp&pond#1 eff-2pm grab Flint nfl gent Pond#1 Effluent Amlm-N- 4.1 2.3 BOD- 246 87 Nitrate-N- 2.31 1.03 TSS- 200 92 TVSS- 168 76 pH- 7.1 7.0 Temp.- 15°C 2°C TKN- D.O- " 2.8 BTEX-Benzene- BTEX-Toluene- BTEX-Ethyl Benzene- BTEX-Total Xylene- Town of Ault Gary Heinze Telephone XS-344417 WWT Plant Operator Wastewater Treatment Plant Tnfluent&Pond#1-Lab Results Pate- 1/15/98 Sampled by Steve Hettinger PI- 8hr camp&pond#1 eft-2pm grab PJantjn$usit Pond#1 Effluent Amm-N- 41.1 32.9 BOD- 240 174 Nitrate-N- 1.22 1.11 TSS- 352 48 TVSS- 292 40 pH- 7.1 7.0 Temp.- 12°C 2°C TKN- D.O- * 1.2 BTEX-Benzene- BTEX-Toluete- BTEX-Ethyl Benzene- BTEX-Total Xylene- Town of Ault Gary Heine Telephone Irria56-6632 WWT Plait Operator Wastewater Treatmnn plamUnfluent&Pond#1-Lab Result‘ Date-2/13/98 Sampled SanglaLkyltat Bolinger pi-Rbr comp& pond#1 eff-2pm grab Plantinftwa Pond#1 Effluent Amm-N- 39.7 32.5 BOD- 480 Nitrate-N- 1.6 0.98 TSS- 280 86 TVSS- 272 78 pH- 71 7.3 Temp.- 12°C 6°C TKN- D.O- ` 6.2 BTEX-Benzene- BTEX-Toluene- BTEX-Ethyl Benzene- BTEX-Total Xylene- • Town of Ault Gary Heine Telephone 303.356.6632 WWT Plant Operator plant Influent&Pond#1.Tab Reaihm Date-3/19/98 Sampled by Steve Hettinger pi- 8br camp&pond#1 eff-2pm grab plant influent Pond#1 Effluent Amm-N- 31.3 24.6 BOD- 240 102 Nitratc-N- TSS- TVSS- pH- Temp.- 12.5°C 6°C TKN- D.O- BTEX-Benzene- BTEX-Toluene- BTEX-Ethyl Benzene- BTEX-Total Xylene- Sao o�aa�t •MMM:alls gay.an°31sin a2 aegwawa21 Town of Ault Gay Heinle Telephone 303-356-6632 WWT Plant Operator Wastewater Try t plant Influent&Pond#1-7.27)Reoihc Date-4/17/98 Sampled by Steve Hettinger PI- 8hr coma&ppnd#1 ef£-2pm grab plant Influent Pond#1 Efflurnt Amm-N- 36.1 13.9 BCC- 294 81 = Temp.- 140C 11GC toce-sistem ss3 say £0M oPaaa03:teas • Town of Ault Gary Heine Telephone 303356-6632 wwt Mont Operator Wastewater Treatment Plant Influent A Pond#1.Lab Results Date- 5/15/98 Sampled by Steve Hettin er PI-8brcorm&pond#I eff-2pmgrab Plant Influent Pond#1 Effluent Amm-N- 23.5 14.1 BOD- 228 12O Temp.- 17°C 18°C _ Town of Ault Gary Heirlje Teiephone 303-3564632 W WT Plait Operator Wastewater Treatment plant Influent&Pond#1-Lab Results Date- 6/12/98 Sampled by Strve Hottinger pI- Shr comp&pond#1 eff-2pm.gmb Plantinfluent pond#1 Fff rent Aram-N- 25.9 11.8 BOD- 210 96 Temp. 19.5C 30C Town of Ault Gory Ileinte Telephone 303-356-6632 WWI Plan?Operator Wastewater Treatment plant influent&Pond#1-I.ahjtesults Date- 7/17/98 Sampled by Steve Hettinger pi- 8hr comp&pond#1 cif-2pm grab Plant nf1 +ent pond#1 F.flnent Amen-N- 14.5 14.1 BOD- 240 36 Nitrate-N- 1.24 0.82 TSS- 188 132 TVSS- 136 100 pH- 6.9 7.0 Temp.- 22°C 28°C D.0- 4.8 • Town of Ault Gory Heirce Telephone m156-6632 W WT Plant Operator W steara+er Treatment plant Influent&Pond#1-Lab Result& _ Date- 8114/98 Sampled by Steve Hettinger PI-8br comp& pond#1 eff-2pm grab PlautIntlunnt pond#1 Pffhwnt Anent-N- 35.9 15.7 BOD- 195 12 ; Temp.°F- 72 -11 79 k ° bbD �$ 5k. ‘069 iNo.‘ 4 to. v:C Town of Ault Gy Telephone 303-356-6632 WW1 Plant Operator Wastewater Treatment Plant Influent&Pond#1-lab Results Dalt 9/16/98 Sampled by Steve Hettinger PI-Slit comp&pond#1 eff-2pm grab PlantInfluent pond#1 Effluent Amm-N- 37.6 16.1 BOD- 420 46.8 Temp. 22°C 24°C Town of Ault Gary Heinz! Telephone 303-356-6632 W WT Plant Operator Wastewater Treatment Plant Tnfluent&Pond#1-Lab Res lts Pate- 10/16/98 Sampled by Steve Hettinger PI- 8hr comp&pond#1 eff-2pm grab PI nta�ree±t pond#1 Effluent Aram N- 21.2 15.3 BOD- 240 54 Temp°C- 22 14 • Town of Ault Gary Home .... .�..�� Telephone 303356-6632 WWT Plant Operator Wastewater Treatment Plant nthunt&Pend#1-L.ab Results Date-1/13/99 Sampled by Steve Hettingyr PT- Sir comp&pond#1 eff-2pmg>ah Plant In lumt Pond#1 Effluent Arun-N- 43.9 24.3 BOD- 162 69 Nitrate-N- 2.83 1.46 TSS- 224 68 TVSS- 184 66 pH- 7.1 7.3 D.O- * 4.8 Temp°C- 12 3 • Town of Ault Gory Heine Telecnone 303-356-6632 wwT Plant Operator Plant Influent&Pond#1-Tab Rectum Date-2/12/99 Sampled by Steve Hettinpyr P1- 81r coma&pond#1 eff-2pm rah Plant lnAu�t Pond#1 Bffiuent Amm-N- 37.6 31.3 BOD- 186 63 Temp. °C- 12 3 APPENDIX C CALCULATIONS SUPPORTING A CAPACITY OF 148,000 GALLONS PER DAY WHEN INTERIM IMPROVEMENTS ARE IN PLACE AULT WASTEWATER TREATMENT PLANT August, 1999 Design calculations to support a plant capacity of 148,000 gpd based on improvements to plant as identified in site application and construction plans and specification submitted to the Colorado Department of Health in July, 1997. I. Existing Influent Data Q Average — 0.094 MGD Q Max Day — 0.133 MGD Q Min Day = 0.070 MGD Q Max Month = 0.101 MGD 4—> Use for basis of design Existing Population = 1,333 people Per capita flow = 101,000 +1,333 = 76 gpcd (max month) Per capita flow = 94,000+ 1,333 = 71 gpcd (average) Per capita flow = 133,000 + 1,333 = 100 gpcd (max day) Existing Influent B0D, — 268 mg/1 BOD LOADING TO PRIMARY TREATMENT POND: (268 mg/1) (.101 MGD) (8.34) = 226 #/Day II. Treatment Analysis of Preliminary Pond Pond Volume = 4.53 MG Pond Detention = 4.53 MG +.101 MGD = 45 Days Based on conversation with the plant operator there is an average of 1.75' of sludge on the pond bottom. This reduces the pond volume by 1.65 MG, actual pond volume = 4.53 - 1.65 - 2.88 MG (See figure 1 included) Primary Treatment Pond Effluent DATE BOD„ mg/1 DATE BOD5, mg/I 11/97 105 7/98 36 12/97 87 8/98 12 1/98 174 9/98 47 2/98 108 10/98 54 3/98 102 11/98 57 4/98 81 12/98 69 5/98 120 1/99 69 6/98 96 2/99 63 9 8 7 8 Vl 3 5 W VOLUME=4.53 MG 4 } - 3 2 VOLUME=1.65 MG 0 POND VOLUME TAKEN O1 a UP BY SLUDGE II J O N W D • J J M U (/)T L_`* p II K aw 0LJ 0w 0 4912 4913 4914 4915 4918 4917 4918 - 98043\P0ND ELEVATION (FEET) 08/11/99 V4 .T ' KETTOiLNG, BUTtERus & NORTON AULT WASTEWATERTREATMENT PLANT FIGUR820 8th Street Plaza Greeley, Colorado - ENGINEERS (970) 395-9880 PRIMARY TREATMENT POND VOLUME Pond Treatment Calculations Kt = K20 0 i-20 Where: K20 = BODS Removal coefficient at 20° C K, = BOD5 Removal coefficient at a given temperature 0 — Constant (1.035) t = Temperature, °C Ce 1 C; 1+(K,XT) Where: Ce — Effluent GODS, mg/1 C, = Influent GODS, mg/1 T = Detention Time, Day See Table 1 on the following page for calculations of primary pond under existing conditions. Based on the GODS removal coefficients calculated on Table 1, we can estimate future treatment capabilities of Ault's primary pond. Table 2 assumes an influent low of 148,000 GPD, an average influent GODS of 255 mg/1. Table 2 also assumes that the existing sludge will be removed to gain the full pond volume and maximum treatment. III. Analysis of Rapid Infiltration Bed Bed surface area = 3.48 Acres Section 5.2.1 "Process Design Manual Land Treatment of Municipal Wastewater" EPA 10/81 states that "BOD and suspended solids removal are generally not affected by the level of pre- application treatment. However, high hydraulic loadings of wastewater with high concentrations of BOD and suspended solids can cause clogging of the soil. Typical loadings are less than 115 #BOD/Day/Acre for municipal wastewater. Some systems have been operated successfully at higher loadings." Hydraulic conductivity tests completed by Mahoney Environmental Consulting in March, 1996, yielded an average permeability of 0.13 inches/hr in the least permeable core taken in the R.I. bed. The total infiltration bed area is 3.50 acres. This yields a R.I. bed hydraulic capacity, of 296,504 GPD. If the R.I. bed is divided into two cells to allow alternating wet and dry periods, the capacity is reduced in half to 148,250 GPD. Based on Maximum monthly flows it appears that the 148,000 GPD is a reasonable capacity for this system. The average loading to the infiltration beds are estimated to be only 58 #BOD/Day/Acre. There may be times during a winter month that the 115 #BOD/Day/Acre is exceeded. However, this should be a very short-term situation. This could be alleviated by splitting flows to both cells during the coldest months, i.e. December,January and February. 1 J Q zUow ≥Q O W f CO 10 CO Cl CO CO t o CO CO Q J O m [' V O C) )0 m N N N M t h N Oz0 J - W 5 0 - 0 m F _ j E omroomRrncmn - vvomoccoom 0 LL LL LL W 0 J Z -J O Q CO N C) N 0) c) or v co V 0) I- O T- C) a F- _ V 0) N M O CO CO O 0) 10 C) N t-. O Q Y N N r r a m N C) co h f. r 0) r N CO W O O O r O Cl O O r R N r O r O O = H 0 CO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 F 0 = Z U co m 0 CO N O r N 0 0 0 0 N N N O T CO Y o 0 0 0 0 0 0 0 0 o 0 0 o 0 0 o W W W U O 0 Y o 0 ? rnc� mmmC) rnrcn) movu) mr ai O 025 mr 0) m co cNm mmm V) 0) f. mCO U LL F ` OO r C) rNr rrrC) rrNrr Q O Z JW G ^ Z N Q m • LL 0 — m m W z _ O F ~ OmOO.O V m00l000NONm co Q O) Z m < V m V' W N R 0) N V N m m m JIx X W E r N N Q N N N N N r Q N N N J J W -- LL U Q = Z O Q H - E ~ F Z a v) 2 O Z D W Nj co 0 OW W' V NNmm mw ul � m � N � NamC) C) C) CZ z O I- 0 0 P 0 Z W m 0 0 0 O N 0W Z 0 m LLl Z u a z m f ___ l. V) N F tl! W W Q Z wi- W ZY 0) rrrr NNrrr0) OrOI. N )( Q UQ WC NC) C) C) C) MC) Cl f7 C) NMMNNC) 00 W J O W � gg NQ 62IO pit; z as ® ~ o W 47;1- 2 K m CO m W f Z i_ I- W m r m CD- m . m rn rn f m Ell } O re m m r m r r m N W Z N F W WLI >M r) @ m o m m m W W }m 0 z 0 J Q O 22aj = o rU) W mf f ZW QD w2 pZ W W D Er O �r W r 0 r- O W W O m H D Q O m > UZmmd' > ZJOd � > UZm WJ 00 I- 0. ZO -, u_ 2Q 2 -, -a QcoOZOa LL 00. > f cq Z § j , $ QR e - - wMOC0 , I- NLOMN - -- • - ` 00 wE 9 , „ - , v (-- ' 0-J , w U. f ` )w - 5 } 6666666666666666 X F-- § ( O o,• , 6 •o , 0 , 0 mor 0 G a. 0 § a © w o # § mrmmw , , , mcom , rmr , ! m z o ( § -- o m 0 e E 0 o _ _ 2 z 0 wE NNNNNNN „ NNNNNNN § E ) § _ § w f § E �§ re E B wm ; N ® ,7 : , e „ mCOmmm oz w z 2 0 l k Wl— W 0 o UJ 0 § z § § ) k \ \ e § .4 enenen , mnrmmm „ mmmm ow § WI— Oct o gg S ) 2 � � § § § ) \ § 2 § \ \ § � ez — § f mcr ix y w crb y qE % k — § § k § k § % = ` wW2M < D w2 § ( m . 2 « qD2mQ » w � ) � F \ q ; 2 $ go I- ! zo - LL ; + Mnn < MOzo % w • a . ® It should also be noted that as loading to the primary pond increases, the K20 value would also increase. This was not taken into account in these calculations. TOWN OF AULT, COLORADO Annual Financial Report December 31, 2000 I TOWN OF AULT, COLORADO Table of Contents Paoe INDEPENDENT AUDITOR'S REPORT 1 GENERAL PURPOSE FINANCIAL STATEMENTS ALL FUND TYPES, ACCOUNT GROUPS AND DISCRETELY PRESENTED COMPONENT UNIT Combined balance sheet 2 ALL GOVERNMENTAL FUND TYPES AND DISCRETELY PRESENTED COMPONENT UNIT ICombined statement of revenues, expenditures and changes in fund balances 3 ALL GOVERNMENTAL FUND TYPES I Combined statement of revenues, expenditures and changes in fund balances - budget (GAAP basis) and actual 4 ALL PROPRIETARY FUND TYPES— ENTERPRISE Combined statement of revenues, expenses and changes in retained earnings 5 Combined statement of cash flows 6 Footnotes to financial statements 7— 18 INDEPENDENT AUDITOR'S REPORT ON COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS, SCHEDULES AND STATISTICAL DATA 19 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS, SCHEDULES AND STATISTICAL DATA GENERAL FUND Comparative balance sheet 20 Statements of revenues, expenditures and changes in fund balance - budget and actual 21 Statements of revenues— budget and actual 22 —23 Statements of expenditures — budget and actual 24—27 SPECIAL REVENUE FUNDS Combining balance sheet 28 Combining statement of revenues, expenditures and changes in fund balances 29 CONSERVATION TRUST FUND Comparative balance sheet 30 Statements of revenues, expenditures and changes in fund balance - budget and actual 30 STREET SYSTEMS FUND Comparative balance sheet 31 Statements of revenues, expenditures and changes in fund balance - budget and actual 32 Statements of expenditures - budget and actual 33- 34 ENTERPRISE FUNDS Combining balance sheet 35 Combining statement of revenues, expenses and changes in retained earnings 36 WATER FUND Comparative balance sheet 37 Comparative schedule of financial resources provided, applied and changes in working capital - budget and actual 38 - 39 SANITATION FUND Comparative balance sheet 40 Comparative schedule of financial resources provided. applied and changes in working capital - budget and actual 41 —42 COMPONENT UNIT— LIBRARY Comparative balance sheet 43 Statements of revenues, expenditures and changes in fund balance - budget and actual 44 —45 STATISTICAL DATA 46 LOCAL HIGHWAY FINANCE REPORT As revised 47 As originally filed 48 —49 COLE AND CROSIER, P.C. Ai III r 111 MAIN STREET CERTIFIED PUBLIC ACCOUNTANTS LA SALLE,COLORADO 80645 (970)284-5545 INDEPENDENT AUDITOR'S REPORT Mayor and Board of Trustees Town of Ault, Colorado We have audited the accompanying general purpose financial statements of Town of Ault, Colorado as of and for the year ended December 31, 2000, as listed in the table of contents. These financial statements are the responsibility of the Town's management. Our responsibility is to express an opinion on these financial statements based on our audit. We did not audit the financial statements of the Library, a component unit of Town of Ault, Colorado. Those financial statements were audited by other auditors whose report has been furnished to us, and our opinion on the general purpose financial statements, insofar as it relates to the amounts included for the Library, is based on the report of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose financial statement presentation. We believe that our audit and the report of other auditors provides a reasonable basis for our opinion. • As more fully explained in Note 13 to the financial statements, certain reconciling adjustments were made to the financial statements of the Library, a component unit of Town of Ault, Colorado audited by other auditors. In our opinion, based on our audit and the report of other auditors, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of Town of Ault, Colorado as of December 31, 2000, and the results of its operations and changes in cash flows of its proprietary fund types for the year then ended, in • conformity with accounting principles generally accepted in the United States of America. Cole and Crosier, P.C. I Certified Public Accountants La Salle, Colorado I November 30, 2001 f F MEMBER OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS I IGENERAL PURPOSE IFINANCIAL STATEMENTS These basic financial statements provide a summary overview and broad perspective of the financial position of all funds and account groups and of the operating results of all funds. They also serve as introduction to the more detailed statements and schedules that follow. I I I TOWN OF AULT, COLORADO All Fund Types, Account Groups and Discretely Presented Component Unit Combined Balance Sheet December 31.2000 Governmental Fund Types Special General Revenue ASSETS AND OTHFR DFRITS Cash and cash equivalents (Note 2) $ 227,626 $ 128,711 Certificates of deposit (Note 2) 237,213 134,648 Investments (Note 2) 160,299 0 Receivables Property taxes 50,479 0 Accounts 2,650 0 _ Accrued interest 1,584 78 Other taxes and fees and grants 41,345 0 Due from other funds (Note 7) 1,039 2,450 Due from primary government (Note 7) 1,258 0 Inventory 0 0 Prepaid expenses 17,837 0 Fixed assets - net of accumulated depreciation (Note 5) 0 0 Water and sewer systems feasability studies in progress 0 0 Amount to be provided for retirement of compensated absences (Note 6) 0 0 TOTAL ASSETS AND OTHFR DFRITS $ 741,330 $ 265,887 I IARII ITIFS Accounts payable $ 29,022 0 Accrued liabilities 19,630 0 Compensated absences (Note 6) 0 0 Deposits 1,480 0 Due to other funds (Note 7) 74,321 0 Due to component unit (Note 7) 0 0 Deferred revenue 57,735 0 Total liabilities 182,188 0 FUND EQUITY AND OTHFR CRFDITS Contributed capital (Note 10) 0 0 Investment in general fixed assets (Note 5) 0 0 Retained earnings - unreserved 0 0 Fund balances Reserved (Note 14) 206,995 $ 500 Unreserved Designated for subsequent year's expenditures 0 38,101 Undesignated 352,147 227,286 Total fund equity and other credits 559,142 265,887 TOTAL LIABILITIES FUND EQUITY AND OTHFR CREDITS $ 741,330 $ 265,887 The accompanying footnotes are an integral part of this report. Proprietary Component Fund Types Account Groups Totals Unit Totals General Primary Reporting General Long-Term Government Entity Enterprise Fixed Assets Debt (Memo Only) Library (Memo Only) $ 206,140 0 0 $ 562,477 $ 106,434 $ 668,911 323,167 0 0 695,028 14,259 709,287 0 0 0 160,299 0 160,299 0 0 0 50,479 0 50,479 33,556 0 0 36,206 0 36,206 1,156 0 0 2,818 0 2,818 0 0 0 41,345 0 41,345 72,940 0 0 76,429 0 76,429 0 0 0 1,258 0 1,258 5,686 0 0 5,686 0 5,686 2,990 0 0 20,827 1,647 22,474 923,718 $ 803,063 0 1,726,781 30,247 1,757,028 53,595 0 0 53,595 0 53,595 0 0 $ 8,498 8,498 0 8,498 $ 1,622,948 $ 803,063 $ 8,498 $ 3,441,726 $ 152,587 $ 3,594,313 0 0 0 $ 29,022 $ 838 $ 29,860 0 0 0 19,630 573 20,203 $ 4,699 0 $ 8,498 13,197 0 13,197 0 0 0 1,480 0 1,480 2,108 0 0 76,429 0 76,429 0 0 0 0 1,258 1,258 0 0 0 57,735 0 57,735 6,807 0 8,498 197,493 2,669 200,162 1,080,000 0 0 1,080,000 0 1,080,000 0 $ 803,063 0 803,063 30,247 833,310 536,141 0 0 536,141 0 536,141 0 0 0 207,495 119,671 327,166 0 0 0 38,101 0 38,101 0 0 0 579,433 0 579,433 1,616,141 803,063 0 3,244,233 149,918 3,394,151 $ 1,622,948 $ 803,063 $ 8,498 $ 3,441,726 $ 152,587 $ 3,594,313 2 TOWN OF AULT, COLORADO All Governmental Fund Types and Discretely Presented Component Unit Combined Statement of Revenues, Expenditures and Changes in Fund Balances Forarine_Yeartndesinaaemterat1Q1Q Component Special Unit General Revenue Library REVENI!FS — Taxes $ 242,695 $ 6,316 0 Licenses and permits 9,397 0 0 Intergovernmental 8,372 67,766 $ 118,909 __ Charges for services 42,997 800 1,320 Fines and forfeits 17,750 0 0 Miscellaneous 46,539 10,217 14,857 Total revenues 367,750 85,099 135,086 FXPFNDITIIRFS Current General government 81,479 207 0 Public safety 225,829 146 0 Public works 2,770 41,671 0 Health and welfare 17,145 0 0 Culture and recreation 25,657 2,111 53,167 Conservation 398 0 0 - Economic development/assistance 2,448 0 0 Capital outlay 58,026 0 13,675 Total expenditures 413,752 44,135 66,842 FXCFSS (DFFICIENCY) OF REVENUES OVFR FXPFNDITI JRFS (46,002) 40,964 68,244 OTHFR FINANCING SOURCES (USFS) Operating transfers in 14,958 45,000 0 Operating transfers out (15,000) (14,958) 0 - Operating transfer in - primary government 0 0 2,000 Operating transfer out- component unit (2,000) 0 0 Total other financing sources (uses) (2,042) 30,042 2,000 FXCFSS (DFFICIFNCY) OF RFVFNIIFS AND OTHER SOURCES OVFR FXPFNDITt1RFS AND OTHFR USFS (48,044) 71,006 70,244 FUND BALANCFS Beginning of year 606,631 194,881 49,427 Increase (decrease) in reserves for Long-term receivables (200) 0 0 — Prepaid insurance 755 0 0 End of year $ 559,142 $ 265,887 $ 119,671 The accompanying footnotes are an integral part of this report. 3 TOWN OF AULT, COLORADO All Governmental Fund Types Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget (GAAP Basis) and Actual For the Year Ended December 31. 2000 General Fund Variance Favorable Budget Actual (Unfavorable) REVENI IFS Taxes $ 233,015 $ 242,695 $ 9,680 Licenses and permits 27,274 9,397 (17,877) Intergovernmental 59,724 8,372 (51,352) Charges for services 55,152 42,997 (12,155) Fines and forfeits 28,735 17,750 (10,985) Miscellaneous 38,885 46,539 7,654 Total revenues 442,785 367,750 (75,035) FXPFNDITl1RFS Current General government 97,205 81,479 15,726 Public safety 245,330 225,829 19,501 Public works 2,000 2,770 (770) Health and welfare 21,951 17,145 4,806 Culture and recreation 40,964 25,657 15,307 Conservation 2,100 398 1,702 Economic development/assistance 1,500 2,448 (948) Capital outlay 95,400 58,026 37,374 Total expenditures 506,450 413,752 92,698 FXCFSS (DFFICIFNCY) OF RFVFNl1FS OVFR FXPFNDITtIRFS (63,665) (46,002) 17,663 OTHER FINANCING SOURCES (USES) Operating transfers in 17,300 14,958 (2,342) Operating transfers out (15,000) (15,000) 0 Operating transfer out- component unit (2,000) (2,000) 0 Total other financing sources (uses) 300 (2,042) (2,342) FXCFSS (DFFICIFNCY) OF RFVFNl1FS AND OTHER SOURCES OVER FXPFNDITURFS AND OTHFR 11SFS (63,365) (48,044) 15,321 FUND BALANCFS Beginning of year 618,701 606,631 (12,070) Increase (decrease) in reserves for Long-term receivables 0 (200) (200) Prepaid insurance 0 755 755 End of year $ 555,336 $ 559,142 $ 3,806 The accompanying footnotes are an integral part of this report. Special Revenue Funds Variance Favorable Budget Actual (Unfavorable) $ 5,928 $ 6,316 $ 388 0 0 0 58,724 67,766 9,042 6,300 800 (5,500) 0 0 0 5,358 10,217 4,859 76,310 85,099 8,789 0 207 (207) 500 146 354 137,004 41,671 95,333 0 0 0 6,000 2,111 3,889 0 0 0 0 0 0 0 0 0 143,504 44,135 99,369 (67,194) 40,964 108,158 45,000 45,000 0 (17,300) (14,958) 2,342 0 0 0 27,700 30,042 2,342 (39,494) 71,006 110,500 186,544 194,881 8,337 0 0 0 0 0 0 $ 147,050 $ 265,887 $ 118,837 4 TOWN OF AULT, COLORADO All Proprietary Fund Types - Enterprise Combined Statement of Revenues, Expenses and Changes in Retained Earnings For the Year Ended December 31. 2000 OPERATING RFVFNIIFS Charges for services $ 357,091 Other operating revenues 4,573 Total operating revenues 361,664 OPERATING EXPENSES Administration 86,471 Operations 216,663 Depreciation and amortization 23,813 Total operating expenses 326,947 OPERATING INCOME 34,717 NONOPERATING RFVFNUFS Earnings on investments 31,904 Gain on disposal of assets 2,290 Total nonoperating revenues 34,194 NET INCOME BEFORE OPERATING TRANSFERS 68,911 OPERATING TRANSFERS TO OTHER FUNDS (30,000) NET INCOME 38,911 RETAINED FARNINGS Beginning of year 497,230 End of year $ 536,141 The accompanying footnotes are an integral part of this report. 5 TOWN OF AULT, COLORADO All Proprietary Fund Types - Enterprise Combined Statement of Cash Flows For the Year Ended December 31. 2000 - CASH Fl OWS FROM OPFRATING ACTIVITIFS Operating income $ 34,717 Adjustments to reconcile operating income to net cash from operating activities Depreciation and amortization 23,813 Increase in accounts receivable (4,318) Increase in prepaid expenses (40) Increase in inventory (918) Increase in accrued expenses 757 Increase in due from other funds (72,220) Decrease in due to other funds (301) Total adjustments (53,227) Net cash used in operating activities (18,510) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Operating transfers to other funds (30,000) CASH Fl OWS FROM CAPITAI AND RFI ATFD FINANCING ACTIVITIFS Acquisitions of property and equipment (43,253) _. Contributions from customers 38,200 Proceeds from sale of fixed assets 2,290 Net cash used for capital and related financing activities (2,763) CASH Fl OWS FROM INVFSTING ACTIVITIES Payments for investments (18,463) Interest on investments 31,627 Net cash provided by investing activities 13,164 NET DECREASF IN CASH AND CASH FQIJIVAI FNTS (38,109) CASH AND CASH FOtIIVAI FNTS Beginning of year 244,249 End of year $ 206,140 The accompanying footnotes are an integral part of this report. 6 TOWN OF AULT, COLORADO Footnotes to Financial Statements December 31, 2000 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Town follows generally accepted accounting principles applicable to governmental entities as defined by the Governmental Accounting Standards Board and the American Institute of Certified Public Accountants. Financial reporting entity The Town of Ault, Colorado is an incorporated municipality under applicable statutes and by order of the County Court of Weld County, Colorado in the year 1904. It is administered by an elected mayor and board of trustees, and provides municipal services to a population of approximately 1,333 persons. As required by generally accepted accounting principles, these financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government's operations and so data from these units are combined with data of the primary government. Each discretely presented component unit, on the other hand, is reported in a separate column in the combined financial statements to emphasize it is legally separated from the government. Each blended and discretely presented component unit has a December 31 year end. Blended component unit. Ault Public Building Authority - the Town's Board of Trustees are also the board of directors of the Authority. The Town has a continuing beneficial interest in the net assets of the Authority. The Authority is non- operating. Discretely presented component unit. Northern Plains Public Library - the Mayor appoints board members to the Board of Trustees, subject to confirmation by the Town's Board of Trustees and approves the annual budget. One member of the Town's Board of Trustees is a member of the Library board. The Library serves the citizens of Weld County School District RE-9, which includes the Town of Ault. The Library is presented as a governmental fund type. Complete financial statements of the Library can be obtained at the address as follows: Northern Plains Public Library 105 W. 1st Street Ault, Colorado 80610 • Monies received pursuant to the Colorado Contraband Forfeiture Act by the Ault Police Department, acquired through the sale of seized contraband, are included in the financial report of the primary government. Statute provides the police department (or its committee on disposition) sole spending authority of the monies received, but the department is an agency of the Town and the Town has custody and budgetary control over the funds. Basis of presentation The accounts of the Town are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures, or expenses, as appropriate. Resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped into two broad categories and three generic fund types as follows: GOVERNMENTAL FUNDS Governmental funds finance most governmental functions. General Fund — this fund is established to account for resources devoted to financing the general services that the Town performs for its patrons. General tax revenues and other sources of revenue used to finance the fundamental operations of the Town are included in the fund. The fund is charged with all costs of operating the government for which a separate fund has not been established. 7 NOTE 1 - Continued -- Special Revenue Funds - special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. _ PROPRIETARY FUNDS Proprietary funds account for operation that are organized to be self-supporting through user charges. The funds included in this category are the Enterprise Funds. Enterprise Funds — Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises or where the governing body and/or regulatory agencies have decided that periodic __ determination of revenues earned, expenses incurred, and/or net income is appropriate for management accountability. ACCOUNT GROUPS — In addition to the funds, self-balancing account groups are established to account for general fixed assets and general long-term debt of the Town. The account groups are not "funds". They are concerned only with the measurement of financial position. They are not involved with measurement of results of operations. General Fixed Assets — A self-balancing account group established to account for general fixed assets not purchased through the enterprise funds. — General Long-Term Debt — This group accounts for the balance of all long-term liabilities expected to be financed from governmental funds. _ Basis of accounting and measurement focus Governmental fund types use the modified accrual basis of accounting and the flow of expendable financial resources (measurement focus). Under the modified accrual basis of accounting, revenues are recorded when they are both measurable and available (often referred to as susceptible to accrual). Revenues are measurable when they are subject — to reasonable estimation, while the available criterion is satisfied when revenues are collectible during the period and the actual collection will occur either (a) during the current period or (2) after the end of the period but in time to pay fund liabilities. The Town considers revenues to be available if they are expected to be collected within 60 days of the end of _ the year. Generally, tax revenues (including taxpayer-assessed taxes), fees, and nontax revenues are recognized when received by the Town or its agent. Grants, entitlements, and shared revenues are recorded when they are susceptible to accrual. Expenditure-based grants are recorded as revenue when the conditions of the grants are satisfied. Property tax revenues are considered measurable in the period but not available until the subsequent year. Expenditures, if measurable, are recorded when they have used or are expected to use current expendable financial resources. The Town reports deferred revenue on its combined balance sheet. Deferred revenues arise when a potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period. The liability for deferred revenue is removed from the combined balance sheet and revenue is recognized when the "available" and "measurable" criteria are met. — Proprietary fund types use the accrual basis of accounting and the flow of all economic resources (measurement focus). This basis of accounting and measurement focus emphasizes the measurement of net income similar to the approach used by commercial enterprises, and revenues are recorded when earned and expenses are recorded when incurred. Under this basis of accounting and measurement focus, the Town applies (a) all GASB pronouncements and (b) FASB Statements and Interpretations, APB Opinions, and Accounts Research Bulletins issued on or before November 30, 1989, except those that conflict with a GASB pronouncement. Fixed asset accounting Fixed assets used in governmental fund type operations are accounted for in the General Fixed Assets Account Group. Public domain (infrastructure) general fixed assets consisting of certain improvements other than buildings, such as roads, — sidewalks, and bridges, are not capitalized. Property, plant, and equipment acquired or constructed for general governmental operations are recorded as an expenditure in the fund making the expenditure and capitalized at cost in the General Fixed Assets Account Group. 8 NOTE 1 - Continued Property, plant and equipment acquired for proprietary funds is capitalized in the respective funds to which it applies. The Town capitalizes assets with a unit value of $500 or more. Where cost could not be determined from the available records, estimated historical cost was used to record the value of the assets. Assets acquired by gift or bequest are recorded at their fair market value at the date of transfer. Depreciation of exhaustible fixed assets used by proprietary funds is charged as an expense against operations, and accumulated depreciation is reported on the proprietary funds' balance sheets. Depreciation has been provided over the estimated useful lives using the straight-line method of depreciation. The estimated useful lives for each major class of depreciable fixed assets are as follows: Buildings 10 - 25 years Equipment and vehicles 5 - 10 years Water and sewer systems' assets 15 - 50 years Contributions of water and sewer improvements from subdividers, property owners and the municipality are recorded at fair market value and depreciated in the same manner. Repairs and maintenance are charged to operations as incurred. When proprietary fund assets are sold or otherwise disposed of, the cost and accumulated depreciation, if any, are removed from the accounts and any resulting gain or loss is recognized. Cash The Town pools cash resources of its various funds to facilitate the management of cash. Cash applicable to a particular fund is readily identifiable. The balance in the pooled cash accounts is available to meet current operating requirements. Cash in excess of current requirements is invested in various interest-bearing securities and disclosed as part of the Town's investments. Fund equity Designated fund balances represent the portion of the fund balance earmarked by management for future events. Normally these designations are not legally binding on the Town and may be changed at a future time by management decision or by vote of the Board of Trustees. The reserved fund balance for governmental funds represents the amount that has been legally identified for specific purposes. The unreserved fund balance for governmental funds represents the amount available for budgeting future operations. Unreserved retained earnings for proprietary funds represent the net assets available for future operations or distribution. Receivables Receivables are considered fully collectible and therefore are reported at their gross value. Total columns on general purpose financial statements Total columns on general purpose financial statements are captioned "Memo Only" to indicate that they are presented only to facilitate financial analysis. Data in those columns do not present financial position, results of operations, or changes in cash flows in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of these data. Budget information and control Budgetary controls are established annually by law over all funds. The Town appropriates monies equal to the budgeted total expenditures of each fund, at which level expenditures may not exceed appropriations for the year. Generally, additional appropriations may be authorized by law during the year in cases of emergency caused by a public enemy or some contingency which could not have been reasonably foreseen at the time of adoption of the budget. 9 NOTE 1 - Continued - Budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP), except for the following: _ • Water and sewer tap fees and other contributed capital are budgeted as revenue in the enterprise funds. • Depreciation or amortization expense is not budgeted in the enterprise funds. • Capital outlay is budgeted as nonoperating expenses in the enterprise funds. Encumbrances are neither recorded on the books of the Town nor included in the budget. --- The following calendar includes various deadlines for the budget process set by state statute. August 25 Weld County Assessor certifies new total assessed valuation. Any changes may be made only once by December 10. October 15 Submission of proposed budget to Board of Trustees. "Notice of Budget" is published setting public hearing date. November 1 Request for excess levy to Division of Local Government. December 10 Certification of mill levy of Weld County Board of Commissioners. Budget must be adopted prior to certification. Certified copy of budget is sent to the Division of Local Government within 30 days of adoption. — December 22 Weld County Board of Commissioners levies taxes and certifies levies to the Assessor. December 31 Board of Trustees appropriates funds for the budget year. Inventories Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out method. -- Property taxes Weld County acts as the billing and collection agent for the Town. Property taxes are due as of January 1 and may be paid in full by April 30 or in equal installments by February 28 and June 15. The Town may fix a mill levy each year not to exceed 105 '/% of the prior year's revenues, exclusive of such revenues that might be attributable to annexation or inclusions of additional land and improvements thereon, personal property and new construction. The Colorado Taxpayer's Bill of Rights, if more restrictive, will supercede these measures to increase — taxes. See Note 11. Compensated absences Vested or accumulated vacation leave and sick leave that is expected to be liquidated with expendable available financial resources is reported as an expenditure and a fund liability of the governmental fund that will pay it. Amounts of vested or; accumulated vacation leave and sick leave that are not expected to be liquidated with expendable available financial resources are reported in the general long-term debt account group. No expenditure is reported for these amounts. No — liability is recorded for nonvesting accumulating rights to received sick pay benefits. Proprietary funds accrue sick leave and vacation benefits in the period they are earned. Statement of cash flows For purposes of the statement of cash flows, the Town considers all highly liquid debt instruments with maturities of three months or less to be cash equivalents. 10 NOTE 1 Continued Investments Investments are reported at fair value which is determined using selected bases. Short-term investments are reported at cost, which approximates fair value. Securities traded on a national or international exchange are valued at the last reported sales price at current exchange rates. Non-participating contracts such as certificates of deposits are reported at cost. Cash deposits and money market investments that mature within one year or less are reported at carrying amount which reasonably estimates fair value. Investment pools are reported at fair value which is determined by the fair value per share of the pool's underlying asset portfolio. NOTE 2 - CASH AND INVESTMENTS Deposits The Colorado Public Deposit Protection Act (PDPA) requires that all units of local government deposit cash in eligible public depositories. Eligible depositories must be Colorado institutions and must maintain Federal insurance (FDIC) on deposits held. Amounts on deposit in excess of federal insurance levels must be collateralized. The eligible collateral is determined by the PDPA. The institution is allowed under PDPA provisions to create a single collateral pool for all public funds. The pool is to be maintained by another institution or held in trust for all the uninsured public deposits as a group. The market value of the collateral must be equal to at least 102% of the uninsured deposits. The Town's deposits are categorized as either (1) insured or for which the collateral securities are held by the Town or its agent in the Town's name, or(2) uninsured for which the collateral securities are held by the pledging financial institution's trust department or agent in the Town's name, or (3) uncollateralized or for which the collateral securities are held by the pledging financial institution's trust department, or its agent but not in the Town's name. The Town's cash is summarized and deposits are categorized at December 31, 2000, as follows: Category Bank Carrying 1 2 3 Balance Amount Primary government Checking account $ 83,236 0 0 $ 83,236 $ 142,361 * Certificates of deposit 200,000 0 $ 495,028 695,028 695,028 283,236 0 495,028 778,264 837,389 Cash on hand 200 * Cash with county treasurer 933 * Total primary government 838,522 Component unit- Library Checking accounts 8,270 0 0 8,270 8,270 * Certificate of deposit 14,259 0 0 14,259 14,259 Total component unit 22,529 0 0 22,529 22,529 Total reporting entity $ 305,765 $ 0 . $ 495,028 $ 800,793 $ 861,051 • 11 NOTE 2 —Continued Investments In addition to funds deposited with approved financial institutions, Colorado statutes authorize the Town to invest in specific instruments which meet defined rating and risk criteria, as follows: • Obligations of the United States and certain U.S. government agency securities • Certain international agency securities • General obligation and revenue bonds of U.S. local government entities • Bankers' acceptance of certain banks • Commercial paper • Local government investments pools — • Written repurchase agreements collateralized by certain authorized securities • Certain money market funds • Guaranteed investment contracts ColoTrust is a pooled investment trust exclusively for Colorado governmental units, established under state statute. Securities owned by this investment pool generally consists of U.S. Treasury bills, notes and note strips and repurchase agreements collateralized by U.S. Treasury notes and commercial paper maintained by a bank as the designated custodian. The trust operates similarly to a money market fund in that it sells shares valued at a $1 each. The investment trust has not been assigned a risk category since the Town is not issued securities, rather it owns an individual beneficial interest in the pool's assets. At December 31, 2000, investments ColoTrust consisted of the following: Primary Government $ 415,974 * Component unit- Library 98,164 * Total reporting entity $ 514,138 The Town's investments at December 31, 2000 shown below are carried at fair value. All of the investments were insured and were held by the Town's agent in the Town's name. Fair Value/ Carrying • Amount U.S. Government instrumentality obligations $ 160,299 Passport money market fund 3,009 * $ 163,308 * Cash or cash equivalent = $668,911 NOTE 3 — FIRE AND POLICE PENSION ASSOCIATION OF COLORADO Plan Description The Town contributes to the Statewide Defined Benefit Plan, a cost-sharing multiple-employer defined benefit pension plan administered by the Colorado Fire and Police Pension Association. The Statewide Defined Benefit Plan provides retirement benefits for members and beneficiaries. Death and disability coverage is provided for members through the Statewide Death and Disability Plan which is also administered by the Colorado Fire and Police Pension Association. All full-time, paid police officers of the Town are members of the Statewide Defined Benefit Plan and the Statewide Death and Disability Plan. Title 31, Article 30 of the Colorado Revised Statutes (CRS), as amended, assigns the authority to -- establish benefit provisions to the state legislature. FFPA issues a publicly available annual financial report that includes financial statements and required supplementary information for both the Statewide Defined Benefit Plan and the Statewide Death and Disability Plan. That report may be obtained by writing to FPPA of Colorado, 5290 DTC Parkway, __ Suite 100, Englewood, Colorado 80111 or by calling FPPA at 770-3772 in the Denver Metro area, or 1-800-332-FPPA (3772) from outside the metro area. 12 NOTE 3 - Continued Funding Policy Statewide Defined Benefit Plan members and the Town are required to contribute at a rate set by statute. The contribution requirements of plan members and the Town are established under Title 31, Article 30, Part 10 of the CRS, as amended. The contribution rate for members is 8.0% of covered salary and for the Town is 8.0% of covered salary. The Town's contributions to the Statewide Defined Benefit Plan for the years ended December 31, 2000, 1999, and 1998 were $9,985, $9,682, and $8,723, respectively, equal to their required contributions for each year. Statewide Death and Disability Plan members and the Town are required to contribute at a rate set by statute for members hired after January 1, 1997. The contribution requirements of plan members and the Town are established under Title 31, Article 31, Part 8 of the CRS, as amended. The contribution rate for members is 1.15% of covered salary and for the Town is 1.15% of covered salary. The Town's contributions to the Statewide Death and Disability Plan for the years ended December 31, 2000, 1999, and 1998 were $1,441, $1392, and $1,294, respectively, equal to their required contributions for each year. NOTE 4 - RISK MANAGEMENT The Town is exposed to losses related to torts; theft of, damage to or destruction of assets; errors and omissions; job- related illnesses or injuries to employees, and natural disasters. The Town purchases sufficient commercial insurance to cover losses from these events, and does not self-insure or participate in a public entity risk pool. All risk management activities are allocated among the various funds according to actual or perceived risk as determined by management and the Board of Trustees. Settlement amounts have not exceeded insurance coverage for the three prior years. Expenditures and claims are recognized when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. In determining claims, events that might create claims, but which none have been reported, are considered. There are no outstanding claims or incurred but not reported liabilities (IBNR) for the years ended December 31, 2000 or 1999. NOTE 5 - FIXED ASSETS A summary of changes in general fixed assets for 2000 follows: Balance Balance 12/31/1999 Additions Deletions 12/31/2000 GFNFRAL FIXFD ASSFTS • Primary government Land and land improvements $ 400,302 $ 22,484 0 $ 422,786 Buildings and improvements 241,434 0 0 241,434 Equipment 126,663 36,103 $ 23,923 138,843 Total primary government 768,399 58,587 23,923 803,063 Component unit - Library Equipment 16,572 13,675 0 30,247 Total reporting entity $ 784,971 $ 72,262 $ 23,923 $ 833,310 INVESTMENT IN GFNFRAJI FIXED ASSETS FROM Primary government General Fund reserves $ 661,849 $ 58,587 $ 23,923 $ 696,513 Private contributions 106,550 0 0 106,550 Total primary government 768,399 58,587 23,923 803,063 Component unit- Library 16,572 13,675 0 30,247 Total reporting entity $ 784,971 $ 72,262 $ 23,923 $ 833,310 13 NOTE 5—Continued A summary of enterprise fund fixed assets at December 31, 2000 follows: Land and right-of-way $ 15,338 Water treatment and distribution system and equipment 563,106 Sewage treatment system 207,542 General equipment 27,706 Water rights 546,208 Total 1,359,900 Less accumulated depreciation 436,182 Net $ 923,718 NOTE 6 — CHANGES IN GENERAL LONG-TERM DEBT — Changes in General Long-Term Debt for 2000 are as follows: Balance Balance 12/31/1999 Additions 12/31/2000 Compensated absences payable $ 5,753 $ 2,745 $ 8,498 NOTE 7 — INTERFUND TRANSACTIONS During the course of normal operations, the Town has numerous transactions between funds and component units for the transfer of resources primarily to provide services. Interfund receivables and payables arise from interfund transactions and are recorded by all funds affected in the period in which the transactions are executed. Individual fund interfund _ receivable and payable balances at December 31, 2000 were as follows: Interfund/Entity Interfund/Entity Receivables Payables lnterfund Receivables/Payables General Fund $ 1,039 $ 74,321 Special Revenue Funds: Conservation Trust Fund 500 0 Street Systems Fund 1,950 0 — Enterprise Funds: Water Fund 71,871 1,069 Sanitation Fund 1,069 1,039 $ 76,429 $ 76,429 Interentity Receivables/Payables General Fund - Primary government $ 1,258 0 Library - Component entity 0 $ 1,258 $ 1,258 $ 1,258 14 NOTE 8-SEGMENT INFORMATION FOR ENTERPRISE FUNDS The Town maintains two enterprise funds which provide water, sanitary sewer and trash collection services. Neither fund has revenues from operating transfers, property tax revenues, or operating grants or entitlements. Segment information for the year ended December 31, 2000 is as follows: Water Fund Sanitation Fund Totals OPERATING INFORMATION Operating revenues $ 232,698 $ 128,966 $ 361,664 Operating expenses (187,140) (115,994) (303,134) Depreciation and amortization expense (16,347) (7,466) (23,813) Operating income 29,211 5,506 34,717 Nonoperating revenues 12,433 21,761 34,194 Operating interfund transfers out (15,000) (15,000) (30,000) Net income $ 26,644 $ 12,267 $ 38,911 FINANCIAL POSITION INFORMATION Net working capital $ 291,655 $ 347,173 $ 638,828 Property, plant and equipment Additions - at cost $ 27,474 $ 10,063 $ 37,537 Deletions - at cost $ 1,907 $ 1,907 $ 3,814 Total assets $ 1,124,365 $ 498,583 $ 1,622,948 Current capital contributions $ 33,950 $ 4,250 $ 38,200 Total equity $ 1,120,923 $ 495,218 $ 1,616,141 NOTE 9—JOINT VENTURE The Town participates with various towns, cities, and Weld County, Colorado in the Weld 911 Emergency Telephone Service Authority (the Authority) which provides emergency 911 dialing services to telephone customers within the Town limits. On dissolution of the Authority, the net assets will be shared proportionately based on main telephone station access lines within agency's jurisdiction. As of December 31, 2000, the Town has not made and is not required to contribute to the Authority. The Authority is governed by a seven-member board of directors, of which four are chosen by the Weld County, Colorado Board of Commissioners. The Authority is primarily funded through a $.50 per month surcharge to each customer's telephone bill. Accounting responsibility has been placed with Weld County, Colorado, which treats this Authority as an agency fund for its purposes. Information provided by Weld County (audited as an agency fund in its Comprehensive Annual Financial Report) as of December 31, 2000, showed the following: Assets $ 1,429,728 Liabilities $ 1,429,728 15 NOTE 10—CHANGES IN CONTRIBUTED CAPITAL — Changes in contributed capital for the year ended December 31, 2000, are summarized by source as follows: Contributed capital, January 1, 2000 $ 1,041,800 — Add current contributions: Customers 38,200 Contributed capital, December 31, 2000 $ 1,080,000 NOTE 11 - COMPLIANCE WITH TAXPAYER'S BILL OF RIGHTS On November 3, 1992 Colorado voters enacted the Taxpayer's Bill of Rights (TABOR). The net financial effect of the amendment to the state constitution relates to the limitation of the amount of revenue, after 1992, able to be spent or — retained by a Colorado governmental entity subject to its provisions. Generally, subject revenue may be increased annually to the extent of the combined percentage increase in inflation and growth in actual value of real property within the government's boundaries. Also, Colorado governments are still subject to restrictions under law existing prior to November 3, 1992, until changed by the voters. Revenue in excess of limitations must be refunded to taxpayers unless voters approve the retention of such revenues. TABOR also restricts the imposition, without prior voter approval, of new or increased taxes, increasing a property tax mill — levy above that of the prior year, extending expiring taxes or changing tax policies causing net revenue increases. TABOR generally forbids debt or other financial obligations (including pension) with maturities in excess of one year without prior voter approval. The Town has determined that it is subject to the provisions of TABOR. Its governing board has further adopted certain positions relating to the provisions of the law, as follows: — . The basis of accounting used in preparing the annual budget in accordance with Local Government Budget Law shall be followed in determining compliance with TABOR. • Voter approved debt proceeds and related expenditures will be treated as exclusions from the spending base under TABOR. • Reference to debt service changes shall include changes in expenditures and irrevocable reserves combined. — • The Water and Sanitation Funds shall be considered for qualification as enterprises under TABOR. • The required emergency reserve (for emergencies other than economic conditions, revenue shortfalls or salary or fringe benefit increases) will be treated as a reservation of the General Fund balance. The amount represents 3% of "fiscal year spending" (revenue subject to TABOR). • Any liability of refunds to taxpayers, if determinable, shall be allocated to the fund or funds that created the liability, or, it not determinable, allocate such liability as a ratio of fiscal year spending. • Consideration shall be given to various options for payment of the liability for refunds to taxpayers, if any, including but not limited to, the following: - a. Distribute refunds on a per capita basis. b. Provide free services for dollar value equivalent. c. Effect a temporary property tax credit. - • The local growth factor will be used to determine permissible growth for the year succeeding the year in which the information becomes available. 16 NOTE 11 —Continued TABOR is complex and subject to judicial interpretation. Considering the above interpretation of TABOR, the governing board has determined that is has exceeded the authorized revenue limits by $44,700 for the year ended December 31, 2000. However, the voters of the Town approved a referendum on November 7, 1995 allowing the Town to collect, retain and spend all revenues received from January 1, 1994 and thereafter. Therefore, no liability has been recorded for this excess revenue. NOTE 12—CONTINGENCIES In the normal course of operations, the Town receives grant funds from various Federal and State agencies. The grant programs are subject to audit by agents of the granting authority, the purpose of which is to ensure compliance with conditions precedent to granting funds. Any liability for reimbursement which may arise as the result of these audits is not believed to be material. NOTE 13 — COMPONENT UNIT Certain amounts within the audited financial statements of the Library, a component unit, for the year ended December 31, 2000 have been adjusted for reconciliation with the primary government as follows: As Originally Increase As Stated (Decrease) Adjusted ASSFTS Prepaid expenses $ 374 $ 1,273 $ 1,647 I IARII ITIFS Due to primary government 0 1,258 1,258 FUND FQUITY Fund balance Reserved for emergencies 1,998 (1,998) 0 Reserved for library purposes 117,658 2,013 119,671 RFVENIIFS Contributions 10,675 (2,000) 8,675 OTHER FINANCING SOL IRCFS Operating transfer in - primary government 0 2,000 2,000 R JDC;FT Revenues/other financing sources Proceeds from sale of building 0 75,000 75,000 Miscellaneous 0 75 75 Contributions 475 1,925 2,400 Proceeds of long-term ban 300,000 (75,000) 225,000 Expenditures Salaries 28,000 1,000 29,000 Custodian 1,000 (1,000) 0 Miscellaneous 1,040 (240) 800 Office supplies and postage 700 240 940 Capital outlay 408,200 2,000 410,200 17 NOTE 14- RESERVED FUND BALANCES Reserved fund balances are as follows at December 31, 2000: Special Component General Revenue Unit- Library Law enforcement purposes $ 136,643 0 0 Long-term receivables 2,650 0 0 Prepaid insurance 15,250 0 0 Storm drainage systems 28,580 0 0 Conservation and recreational purposes 0 $ 500 0 Library purposes 0 0 $ 119,671 Martinez Memorial 6,083 0 0 TABOR emergencies (Note 11) 17,789 0 0 $ 206,995 $ 500 $ 119,671 NOTE 15—CONSTRUCTION COMMITMENT — On November 28, 2000 the Board of Trustees of Northern Plains Public Library approved a contract in the amount of $461,390 for the construction of a new library facility. The Board of Trustees of the Town executed the contract on December 27, 2000. No construction expenditures were incurred as of December 31, 2000. NOTE 16 - SUBSEQUENT EVENT On January 22, 2001, on behalf of Northern Plains Public Library, the Town executed a lease-purchase agreement with Farmers Bank of Eaton, Colorado, to enable the construction of a new library facility in Ault on property owned by the Town. The Bank will provide $350,000 toward the construction of the library facility to be repaid under the lease-purchase agreement during a 20-year period, at a rate for any lease year equal to the Prime Rate less 3.5%, subject to a maximum of 10%, and a minimum of 5%. The rate for the first lease year is 6%. Monthly payments of$2,528.70 will begin March 1, 2001. As part of the commitment, the Bank required a ground lease for the land upon which the library will be built, which the Town provided for the term of the lease-purchase agreement with no rent required. The lease-purchase obligation will — be recorded as an obligation of Northern Plains Public Library and the debt will be serviced from the revenues of the Library. 18 Ai COLE AND CROSIER, P.C. 111 111 MAIN STREET CERTIFIED PUBLIC ACCOUNTANTS LA SALLE,COLORADO 80645 (970)284-5545 INDEPENDENT AUDITOR'S REPORT ON COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS, SCHEDULES AND STATISTICAL DATA Mayor and Board of Trustees Town of Ault. Colorado _ Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The combining and individual fund financial statements, schedules (including the counties, cities and towns annual statement of receipts and expenditures for roads, bridges and streets) and statistical data listed in the table of contents are presented for the purposes of additional analysis and are not a required part of the general purpose financial statements of Town of Ault, Colorado. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements. We did not audit the financial statements of the Library, a component unit. Those financial statements were audited by other auditors whose report has been furnished to us, and our opinion — on the component unit financial statements, is based on the report of the auditors. In our opinion, based on our audit and the report of the other auditors, the accompanying information is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole for the year ended December 31, 2000. We have also previously audited, in accordance with auditing standards generally accepted in the United States of America, the general purpose financial statements of Town of Ault, Colorado for the years ended December 31, 1991 to 1999 (none of which are presented herein). We did not audit the financial statements of the Library, component unit, for — the years ended December 31, 1997 to 1999. Those financial statements were audited by other auditors whose report has been furnished to us, and our opinion on the general purpose financial statements, insofar as it relates to the amounts included for the Library, is based on the report of the other auditors. In our opinion, based on our audit, and the report of other auditors for the years 1997 through 1999, the individual fund financial statements, schedules and statistical data, listed in the table of contents are fairly stated in all material respects in relation to the general purpose financial statements taken as a whole for the years 1991 through 1999. Cole and Crosier, P.C. Certified Public Accountants Ault, Colorado November 30, 2001 19 MEMBER OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS, SCHEDULES AND STATISTICAL DATA The combining financial statements present a summary of the financial position of all funds of a given fund type and of the operating results of the same funds. The individual fund financial statements present information not readily presented in the combining statements. Schedules are presented featuring data prepared on a legal compliance basis or basis differing from generally accepted accounting principles. Statistical data provide readers with a broader understanding of the government and the trends in its financial affairs than is possible from the financial statements and supporting schedules. The calendar-year Local Highway Finance Report is required of all Colorado counties, cities and towns. It is used to gather specific financial information, consistent state-wide, relating to receipts and expenditures for roads, streets, and bridges. These data are compiled by the Colorado Department of Highways for historical reporting to various state and federal agencies and to provide the basis for projecting future infrastructure needs. To ensure consistency and accuracy in reporting, Colorado statute mandates that this report be included in the Town's financial statements. The report is not intended to comply with generally accepted accounting principles. GENERAL FUND The General Fund is the chief operating fund of Town of Ault, Colorado. It accounts for all activities not specifically assigned to other funds by federal and state law or by local ordinance. These activities include legislative, municipal court, elections, general administration, police, building inspections and other protective services, animal control, parks, cemetery, conservation and economic development services. TOWN OF AULT, COLORADO General Fund Comparative Balance Sheet December 31. 2000 and 1999 2000 1999 ASSFTS _ Cash on hand $ 200 $ 200 Cash in checking (2000 - .62%; 1999 - 1.74%) 0 21,157 Cash with Weld County Treasurer 933 935 Certificates of deposit(2000 -6.06% - 7.09%; 1999 - 5.07% - 6.00%) 237,213 223,197 Investments at fair value ColoTrust (2000 - 6.52%; 1999 - 5.69%) 223,484 209,958 U.S. Government instrumentality obligations (2000 -6.0% - 7.625%; 1999 - 6.0% - 7.52%) 160,299 126,429 Money market fund - (2000 - 5.69%; 1999 -4.66%) 3,009 17,202 Receivables Property taxes receivable Current 50,479 51,633 Cemetery 2,650 2,850 — Accrued interest 1,584 3,270 Other taxes and fees 41,345 30,883 Due from other funds 1,039 3,626 Due from component unit 1,258 0 Prepaid insurance 17,837 16,299 TOTAL ASSFTS $ 741,330 $ 707,639 J IARII ITIFS AND FUND RAI ANCF I IARII ITIFS Accounts payable $ 29,022 $ 20,789 Accrued payroll 6,840 5,842 Deposits on cemetery plots 950 1,050 - Municipal court bonds 530 600 Due to taxpayers 0 2,230 Payroll taxes payable 10,939 9,079 — Pension contributions/health insurance payable 1,851 1,723 Due to other funds 74,321 3,644 Due to component unit 0 15 Deferred revenue General property taxes 52,709 51,633 Cemetery fees 4,345 4,345 Interest 681 58 Total liabilities 182,188 101,008 FUND BALANCF _ Reserved for law enforcement purposes 136,643 141,317 Reserved for long-term receivables 2,650 2,850 Reserved for prepaid insurance 15,250 14,495 — Reserved for storm drainage systems 28,580 27,337 Reserved for TABOR emergencies 17,789 15,471 Reserved for Martinez Memorial 6,083 6,083 — Unreserved Designated for subsequent year's expenditures 0 63,365 Undesignated 352,147 335,713 Total fund balance 559,142 606,631 TOTAL LIABILITIES AND FUND RAI ANCF $ 741,330 $ 707,639 20 TOWN OF AULT, COLORADO General Fund Statements of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Years Ended December 31. 2000 and 1999 Variance Favorable 1999 Budget Actual (Unfavorable) Actual REVENl1FS Taxes $ 233,015 $ 242,695 $ 9,680 $ 230,067 _ Licenses and permits 27,274 9,397 (17,877) 20,309 Intergovernmental 59,724 8,372 (51,352) 33,494 Charges for services 55,152 42,997 (12,155) 48,350 Fines and forfeits 28,735 17,750 (10,985) 28,030 Miscellaneous 38,885 46,539 7,654 30,610 Total revenues 442,785 367,750 (75,035) 390,860 FXPFNDITI IRFS Current General government 97,205 81,479 15,726 85,020 — Public safety 245,330 225,829 19,501 226,572 Public works 2,000 2.770 (770) 1,521 Health and welfare 21,951 17,145 4,806 14,727 — Culture and recreation 40,964 25,657 15,307 25,442 Conservation 2,100 398 1,702 692 Economic development/assistance 1,500 2,448 (948) 1,475 _ Capital outlay 95,400 58,026 37,374 15,865 Taxpayer refunds 0 0 0 2,230 Total expenditures 506,450 413,752 92,698 373,544 FXCFSS (DFFICIENCY) OF RFVFNUES OVER FXPFNDITIIRFS (63,665) (46,002) 17,663 17,316 -- OTHER FINANCING SOURCES (USES) Transfers (to)from other funds/ component unit — Conservation Trust Fund 17,300 14,958 (2,342) 18,656 Street Systems Fund (15,000) (15,000) 0 (15,000) Library- component unit (2,000) (2,000) 0 (2,000) — Total other financing sources (uses) 300 (2,042) (2,342) 1,656 EXCESS (DEFICIENCY) OF RFVFNI)FS AND OTHER SOURCES OVER FXPFNDITURES AND OTHER USES (63,365) (48,044) 15,321 18,972 FUND BAI ANCF Beginning of year 618,701 606,631 (12,070) 587,763 Increases (decrease) in reserves for — Long-term receivables 0 (200) (200) (1,350) Prepaid insurance 0 755 755 1,246 End of year $ 555,336 $ 559,142 $ 3,806 $ 606,631 21 TOWN OF AULT, COLORADO General Fund Statements of Revenues - Budget and Actual For the Years Ended December 31. 2000 and 1999 Variance Favorable 1999 Budget Actual (Unfavorable) Actual TAXFS General property taxes $ 51,636 $ 51,516 $ (120) $ 51,155 Franchise taxes 37,300 39,141 1,841 31,134 Sales taxes 85,000 108,980 23,980 92,745 Use taxes 56,890 40,699 (16,191) 52,805 Occupation taxes 2,037 2,070 33 2,037 Interest on delinquent taxes 152 289 137 191 Total taxes 233,015 242,695 9,680 230,067 I ICFNSFS AND PFRMITS Liquor licenses 729 649 (80) 2,119 Business licenses 925 880 (45) 222 Building permits 24,920 7,043 (17,877) 17,253 Dog licenses and other permits 700 825 125 715 Total licenses and permits 27,274 9,397 (17,877) 20,309 INTERGOVERNMFNTAI RFVFNl1F GOCO state grant 26,700 0 (26,700) 0 COPS Federal grant 26,000 0 (26,000) 26,638 Drug Task Force grant 0 1,500 1,500 0 Cigarette taxes 1,440 1,406 (34) 1,371 Severance taxes 4,659 4,872 213 4,549 DUI fine splits 925 594 (331) 936 Total intergovernmental revenue 59,724 8,372 (51,352) 33,494 CHARGES FOR SFRVICFS Pierce police protection 33,000 33,000 0 33,000 VIN inspection/fingerprinting fees 790 895 105 830 Cemetery opening/closing fees 2,725 2,450 (275) 2,900 New construction tree fees 2,000 100 (1,900) 400 Cemetery lot sales 4,285 700 (3,585) 4,175 Cemetery perpetual care 1,100 1,000 (100) 1,200 Drainage fees 6,917 800 (6,117) 1,981 Planning/zoning fees 1,050 2,030 980 621 Copier use/tape copy fees 60 24 (36) 92 Court costs 2,820 1,395 (1,425) 2,830 Police reports 105 63 (42) 106 Impound/redemption fees 300 540 240 215 Total charges for services 55,152 42,997 (12,155) 48,350 22 Variance Favorable 1999 Budget Actual (Unfavorable) Actual FINES AND FORFFITS -- Court fines 21,165 13,687 (7,478) 20,710 Court fines surcharge 7,250 3,570 (3,680) 6,875 O/S judgment warrants 0 255 255 255 _ Animal licenses late penalty 200 10 (190) 60 Return check charges 120 228 108 130 Total fines and forfeits 28,735 17,750 (10,985) 28,030 MISCELLANEOUS RFVFNI IFS Proceeds from sale or disposal of general fixed assets 0 4,790 4,790 0 Earnings on investments 35,000 37,309 2,309 33,030 Net increase (decrease) in fair value of investments 0 2,620 2,620 (4,693) Refunds of expenditures 3,006 1,180 (1,826) 1,220 Other 879 640 (239) 1,053 Total miscellaneous revenues 38,885 46,539 7,654 30,610 TOTAL REVFNIIFS $ 442,785 $ 367,750 $ (75,035) $ 390,860 23 TOWN OF AULT, COLORADO General Fund Statements of Expenditures - Budget and Actual For the Years Ended December 31. 2000 and 1999 Variance Favorable 1999 Budget Actual (Unfavorable) Actual GFNFRAI GOVERNMENT I egislative Trustees' fees $ 8,000 $ 6,850 $ 1,150 $ 7,325 Insurance and bonds 750 773 (23) 772 Worker's compensation 105 0 105 105 Legal 11,500 8,410 3,090 6,205 Ordinance codification 3,000 0 3,000 0 Publishing 1,500 877 623 480 Dues 1,000 638 362 616 Postage 300 0 300 198 Supplies 250 944 (694) 178 Miscellaneous 300 56 244 234 Conferences 100 132 (32) 52 Litigation costs . 5,500 0 5,500 5,291 Total legislative 32,305 18,680 13,625 21,456 Judicial Salaries 0 1,035 (1,035) 0 Payroll taxes 0 82 (82) 0 Magistrate 3,600 3,600 0 3,600 Legal 3,000 3,189 (189) 2,461 Supplies and postage 800 356 444 435 Translator/juror fees 450 385 65 352 Dues 30 0 30 0 Miscellaneous 200 149 51 75 Total judicial 8,080 8,796 (716) 6,923 Flectinn4 Election judges 305 325 (20) 305 Supplies 800 438 362 449 Publishing 150 26 124 135 Total elections 1,255 789 466 889 Administration Salaries 28,175 24,783 3,392 22,798 Custodial 238 234 4 714 Temporary employment 0 1,767 (1,767) 375 Worker's compensation 171 225 (54) 165 Health insurance 3,026 2,272 754 1,893 Payroll taxes 2,250 1,977 273 1,829 Continuing education 2,500 0 2,500 0 Telephone 2,000 1,208 792 1,560 Utilities 1,000 868 132 949 Supplies 4,000 3,124 876 2,574 Postage 500 361 139 414 24 Variance Favorable 1999 Budget Actual (Unfavorable) Actual Repairs and maintenance 1,000 510 490 653 Computer support/maintenance 3,500 1,631 1,869 3,022 Mileage 200 106 94 66 Insurance and bonds 1,000 798 202 872 --- Audit 1,475 3,259 (1,784) 2,441 Bank services charges 30 219 (189) 132 Publishing 1,000 419 581 946 _ Dues and subscriptions 400 212 188 323 Treasurer's fees 600 518 82 513 Miscellaneous 250 40 210 236 Capital outlay 5,000 2,394 2,606 1,754 Total administration 58,315 46,925 11,390 44,229 Panning and zoning Planning services 0 7,496 (7,496) 12,816 Engineering services 2,000 1,184 816 345 Subdivision, zoning change expenses 250 0 250 0 - Publishing 0 3 (3) 116 Total planning and zoning 2,250 8,683 (6,433) 13,277 - TOTAL GENERAL GOVFRNMFNT 102,205 83,873 18,332 86,774 PUBLIC SAFETY Police Salaries 132,747 138,849 (6,102) 134,229 Custodial 713 702 11 714 Worker's compensation 6,836 8,163 (1,327) 7,449 Health insurance 14,200 10,169 4,031 11,122 Pension contributions 11,840 11,464 376 11,074 Payroll taxes 2,530 3,271 (741) 2,940 Testing and evaluation 700 0 700 361 Telephone and pager 5,269 4,906 363 4,836 -- Gas, oil and service 8,000 8,086 (86) 6,395 Repairs and maintenance 7,000 7,370 (370) 10,781 Supplies and postage 8,400 10,686 (2,286) 8,085 Publishing 0 308 (308) 228 Utilities 1,700 1,710 (10) 1,334 Insurance and bonds 5,000 4,949 51 4,618 Confinement fees 450 292 158 246 Legal 150 0 150 522 Audit 1,475 0 1,475 0 Uniforms and cleaning 2,500 2,000 500 2,156 Continuing education 7,000 679 6,321 2,577 Weld County task force 1,500 1,500 0 1,500 Mileage 200 0 200 0 25 Variance Favorable 1999 Budget Actual (Unfavorable) Actual Counseling fees 0 800 (800) 120 Lab testing 500 382 118 191 Dues and subscriptions 600 167 433 222 Computer support/maintenance 1,000 1,549 (549) 3,323 Miscellaneous 100 7 93 150 Capital outlay 32,500 30,236 2,264 6,675 Total police 252,910 248,245 4,665 221,848 Traffic control/engineering Crossing guard 0 73 (73) 0 Building ipg tic ons Professional services 24,920 7,747 17,173 11,399 TOTAL PUBLIC SAFETY 277,830 256,065 21,765 233,247 PUBLIC WORKS Sanitation Trash removal - cleanup 2,000 2,770 (770) 1,521 HFALTH AND WFI FARF Animal control 1,500 1,505 (5) 1,143 Dutch Elm disease control 50 55 (5) 50 Cemetery Salaries 3,232 3,502 (270) 2,972 Worker's compensation 234 220 14 479 Health insurance 303 402 (99) 284 Payroll taxes 257 280 (23) 231 Utilities 500 432 68 458 Telephone 0 30 (30) 0 Repairs and maintenance 2,000 2,375 (375) 520 Supplies 1,000 796 204 515 Tree maintenance 1,000 0 1,000 0 Port-o-lets 200 425 (225) 740 Gas, oil and service 325 221 104 176 Insurance 800 659 141 688 Grave digging 600 540 60 480 Grounds maintenance 250 1,821 (1,571) 1,470 Mowing 6,500 3,743 2,757 4,425 Miscellaneous 200 139 61 96 Landscaping 3,000 0 3,000 0 Capital outlay 4,500 3,326 1,174 4,277 Total cemetery 24,901 18,911 5,990 17,811 TOTAL HEALTH AND WFI FARF 26,451 20,471 5,980 19,004 26 Variance Favorable 1999 Budget Actual (Unfavorable) Actual — CULTURE AND RFCRFATION Parks - Salaries 3,232 3,502 (270) 2,972 Worker's compensation 199 186 13 426 Health insurance 303 402 (99) 284 Payroll taxes 257 289 (32) 231 Dues 30 25 5 30 Utilities 1,000 528 472 422 Telephone 0 30 (30) 0 Insurance and bonds 2,300 995 1,305 1,203 Repairs and maintenance 5,000 3,273 1,727 3,704 Tree maintenance 0 800 (800) 740 Weed control 1,000 0 1,000 0 Port-o-lets 2,000 825 1,175 1,298 Supplies 1,000 1,267 (267) 676 _ Gas, oil and service 300 221 79 176 Publications and postage 200 0 200 0 Grounds maintenance 6,100 2,734 3,366 2,372 — Mowing 11,543 7,511 4,032 8,174 Miscellaneous 0 35 (35) 0 Landscaping 4,000 0 4,000 0 — Capital outlay 53,400 22,070 31,330 3,159 Total parks 91,864 44,693 47,171 25,867 Recreation Highland Recreation Association 1,000 1,000 0 1,000 Other 1,500 2,034 (534) 1,734 Total recreation 2,500 3,034 (534) 2,734 TOTAL CULTURE AND RECREATION 94,364 47,727 46,637 28,601 - CONSERVATION Trees for development 2,100 398 1,702 692 ECONOMIC DEVELOPMENT/ ASSISTANCE Economic development 1,500 2,448 (948) 1,475 TAXPAYER REFUNDS TABOR excess property taxes 0 0 0 2,230 TOTAL EXPENDITl1RFS $ 506,450 $ 413,752 $ 92,698 $ 373,544 27 SPECIAL REVENUE FUNDS The special revenue funds — the Conservation Trust Fund and Street Systems Fund — account for specialized activities assigned to them by federal or state law or by local ordinance. The special revenue funds consist of the following individual funds: CONSERVATION TRUST FUND The Conservation Trust Fund accounts for revenues received from the State of Colorado lottery and park fees used for similar purposes. The lottery monies have been earmarked by state statute for parks and recreation activities. Actual expenditures of these revenues are typically budgeted and recorded in the General Fund. Transfers are made to that fund to complete planned projects or to supplement normal expenditures for parks and recreation activities. STREET SYSTEMS FUND The Street Systems Fund accounts for revenues and expenditures relating to construction and maintenance of roads, bridges and streets. The principal sources of revenue for this fund are shared highway users' taxes, motor vehicle fees, Weld County road and bridge allocations and subsidies by other funds. The activities assigned to the Street Systems Fund have been segregated from those in the General Fund because of requirements contained in Colorado statutes. TOWN OF AULT, COLORADO Special Revenue Funds Combining Balance Sheet December 31.2000 Conservation Street Trust Systems Fund Fund Total -- ASSETS Cash and pooled investment trust 0 $ 128,711 $ 128,711 Certificate of deposit 0 134,648 134,648 _ Due from other funds $ 500 1,950 2,450 Accrued interest receivable 0 78 78 TOTAL ASSFTS $ 500 $ 265,387 $ 265,887 FUND BALANCFS Reserved for conservation or recreational purposes $ 500 0 $ 500 Unreserved Designated for subsequent year's expenditures 0 $ 38,101 38,101 — Undesignated 0 227,286 227,286 TOTAL FUND BAI ANCFS $ 500 $ 265,387 $ 265,887 28 TOWN OF AULT, COLORADO Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended December 31. 2000 Conservation Street Trust Systems Fund Fund Total REVFNUFS Taxes 0 $ 6,316 $ 6,316 Intergovernmental $ 11,492 56,274 67,766 Charges for services 800 0 800 Miscellaneous 166 10,051 10,217 Total revenues 12,458 72,641 85,099 FXPFNDITIIRFS Current General government 0 207 207 Public safety 0 146 146 Public works 0 41,671 41,671 Culture and recreation 0 2,111 2,111 Total expenditures 0 44,135 44,135 FXCFSS OF RFVFNI IFS OVFR FXPFNDITl1RFS 12,458 28,506 40,964 OTHFR FINANCING SOURCES (USES1 Operating transfers in 0 45,000 45,000 Operating transfers out (14,958) 0 (14,958) Total other financing sources (uses) (14,958) 45,000 30,042 FXCFSS (DEFICIFNCY) OF REVENUES AND OTHER SOURCFS OVER FXPFNDITt1RFS AND OTHFR 11SFS (2,500) 73,506 71,006 FUND BAI ANCFS Beginning of year 3,000 191,881 194,881 End of year $ 500 $ 265,387 $ 265,887 29 TOWN OF AULT, COLORADO Conservation Trust Fund Comparative Balance Sheet December 31.2000 and 1999 ASSFTS 2000 1999 Due from General Fund $ 500 $ 3,000 FUND BALANCF Reserved for conservation or recreational purposes $ 500 $ 3,000 Statements of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Years Ended December 31. 2000 and 1999 Variance Favorable 1999 Budget Actual (Unfavorable) Actual REVENIJFS Colorado lottery $ 10,750 $ 11,492 $ 742 $ 10,745 Park fees 6,300 800 (5,500) 1,981 Earnings on investments 250 166 (84) 174 Total revenues 17,300 12,458 (4,842) 12,900 OTHFR FINANCING IJSF$ _ Transfer to General Fund 17,300 14,958 2,342 18,656 DEFICIENCY OF RFVFNI)FS OVER OTHER l ISFS 0 (2,500) (2,500) (5,756) — FUND BALANCF Beginning of year 5,651 3,000 (2,651) 8,756 — End of year $ 5,651 $ 500 $ (5,151) $ 3,000 30 TOWN OF AULT, COLORADO Street Systems Fund Comparative Balance Sheet December 31. 2000 and 1999 2000 1999 ASSFTS Cash in checking - (2000- .62%; 1999 - 1.74%) $ 124,214 $ 61,548 Investment in ColoTrust- (2000 - 6.52%; 1999 - 5.69%) 4,497 4,225 Certificate of deposit- (2000 - 7.09%; 1999 - 5.03%) 134,648 127,401 Accrued interest receivable 78 179 Due from General Fund 1,950 0 TOTAL ASSFTS $ 265,387 $ 193,353 1 IARII ITIFS Due to Sanitation Fund 0 $ 17 Due to General Fund 0 1,276 Deferred revenue - interest 0 179 Total liabilities 0 1,472 FUND BALANC,F Unreserved Designated for subsequent year's expenditures $ 38,101 39,494 Undesignated 227,286 152,387 Total fund balance 265,387 191,881 TOTAL LIABILITIES ANf) Ft1Nf) RAI ANCF $ 265,387 $ 193,353 31 TOWN OF AULT, COLORADO Street Systems Fund Statements of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Years Ended December 31.1000 and 1999 Variance Favorable 1999 Budget Actual (Unfavorable) Actual — REVENIIFS Taxes Specific ownership taxes $ 5,928 $ 6,316 $ 388 $ 5,931 Intergovernmental revenue Highway user's tax 36,540 45,758 9,218 44,457 Motor vehicle registration fees 6,671 6,198 (473) 6,642 County road and bridge apportionment 4,763 4,318 (445) 4,731 Total intergovernmental 47,974 56,274 8,300 55,830 — Miscellaneous revenues Earnings on investments 5,108 8,906 3,798 8,508 Proceeds from disposal of general fixed assets 0 1,145 1,145 0 Total miscellaneous revenues 5,108 10,051 4,943 8,508 — Total revenues 59,010 72,641 13,631 70,269 FXPFNDITIIRFS 143,504 44,135 99,369 71,297 FXCFSS (nFFICIFNCYI OF RFVFNl1FS OVER EXPENDITI IRFS (84,494) 28,506 113,000 (1,028) - OTHFR FINANCING SOURCFS Transfers from other funds General Fund 15,000 15,000 0 15,000 Water Fund 15,000 15,000 0 15,000 Sanitation Fund 15,000 15,000 0 15,000 Total other financing sources 45,000 45,000 0 45,000 FXCFSS (DFFICIENCY) OF REVENUES AND OTHER SOURCFS OVER FXPENDITt1RFS (39,494) 73,506 113,000 43,972 FUND BALANCF Beginning of year 180,893 191,881 10,988 147,909 End of year $ 141,399 $ 265,387 $ 123,988 $ 191,881 32 TOWN OF AULT, COLORADO Street Systems Fund Statements of Expenditures - Budget and Actual For the Years Ended December 31. 2000 and 1999 Variance Favorable 1999 Budget Actual (Unfavorable) Actual ADMINISTRATION Bank charges 0 $ 207 $ (207) 0 PUBLIC SAFETY Street signs $ 500 146 354 $ 254 HIGHWAYS AND STRFFTS Construction engineering 2,000 0 2,000 115 Construction Paved streets 40,000 0 40,000 0 Curb and gutter 12,650 0 12,650 0 Total construction 52,650 0 52,650 0 Maintenance of condition Salaries 3,232 3,502 (270) 2,972 Workers' compensation 485 631 (146) 439 Health insurance 303 402 . (99) 284 Payroll taxes 257 280 (23) 231 Operating and repair supplies 1,000 572 428 316 Gas and oil 250 221 29 176 Insurance and bonds 1,835 1,430 405 1,483 Telephone 0 30 (30) 0 Miscellaneous 100 35 65 0 Repairs and maintenance Streets and alleys 17,000 1,347 15,653 41,071 Equipment 250 387 (137) 114 Total maintenance of condition 24,712 8,837 15,875 47,086 Capital outlay Equipment 0 1,456 (1,456) 163 Snnw and ice removal Supplies 200 0 200 0 Storm drainage Construction 3,888 6,888 (3,000) 0 Repairs and maintenance 25,354 2,795 22,559 775 Total storm drainage 29,242 9,683 19,559 775 33 Variance Favorable 1999 Budget Actual (Unfavorable) Actual — Street lighting Utilities 25,000 21,470 3,530 20,319 __ Total highways and streets 133,804 41,446 92,358 68,458 SANITATION Street cleaning 3,200 225 2,975 930 PARK BOULFVARDS Grounds maintenance 2,000 663 1,337 1,286 Time/temp sign maintenance 0 1,448 (1,448) 369 Miscellaneous 500 0 500 0 Capital outlay 3,500 0 3,500 0 — Total park boulevards 6,000 2,111 3,889 1,655 TOTAL FXPENDITl1RFS $ 143,504 $ 44,135 $ 99,369 $ 71,297 34 ENTERPRISE FUNDS The Enterprise Funds account for those activities where measurement of net income is of primary concern for the purpose of setting utility rates or determining other fees. The Enterprise Funds consist of the following individual funds: WATER FUND The Water Fund accounts for assets, liabilities, revenues and expenses involved in operating the Town's municipal water system. The fund's principal source of revenue is water usage fees charged to Town residents. SANITATION FUND The Sanitation Fund accounts for assets, liabilities, revenues and expenses involved in operating the Town's municipal sanitary sewer and trash collection system. The fund's principal source of revenue is sewer usage and trash collection fees charged to Town residents. TOWN OF AULT, COLORADO Enterprise Funds Combining Balance Sheet December 31.2000 Water Sanitation Fund Fund Total ASSFTS CURRFNT ASSFTS Cash in checking $ 14,983 $ 3,164 $ 18,147 Investment in ColoTrust 13,376 174,617 187,993 Certificates of deposit 153,691 169,476 323,167 Accounts receivable 33,556 0 33,556 Accrued interest receivable 311 845 1,156 Due from other funds 71,871 1,069 72,940 Inventory 5,686 0 5,686 Prepaid insurance 1,623 1,367 2,990 — Total current assets 295,097 350,538 645,635 FIXFD ASSFTS - net 821,886 101,832 923,718 OTHFR ASSFTS Feasibility studies in progress 7,382 46,213 53,595 TOTAL ASSFTS $ 1,124,365 $ 498,583 $ 1,622,948 1 IARII ITIFS AND FUND FOIIITIFS GIJRRFNT I IARII ITIFS Compensated absences $ 2,373 $ 2,326 $ 4,699 Due to other funds 1,069 1,039 2,108 Total current liabilities 3,442 3,365 6,807 FUND FOUITIES Contributed capital 682,002 397,998 1,080,000 — Retained earnings - unreserved 438,921 97,220 536,141 Total fund equities 1,120,923 495,218 1,616,141 _ TOTAL LIABILITIFS AND FUND FQUITIF $ 1,124,365 $ 498,583 $ 1,622,948 35 TOWN OF AULT, COLORADO Enterprise Funds Combining Statement of Revenues, Expenses and Changes in Retained Earnings For the Year Ended December 31. 2000 Water Sanitation Fund Fund Total OPERATING REVENUES Charges for services $ 228,188 $ 128,903 $ 357,091 Other operating revenues 4,510 63 4,573 Total operating revenues 232,698 128,966 361,664 OPERATING EXPENSES Administration 43,660 42,811 86,471 Operations 143,480 73,183 216,663 Depreciation and amortization 16,347 7,466 23,813 Total operating expenses 203,487 123,460 326,947 OPERATING INCOME 29,211 5,506 34,717 NONOPERATING RFVFNl1ES Earnings on investments 11,288 20,616 31,904 Gain on disposal of assets 1,145 1,145 2,290 Total nonoperating revenues 12,433 21,761 34,194 NET INCOME BEFORE OPERATING TRANSFERS 41,644 27,267 68,911 OPERATING TRANSFERS TO OTHER Fl INDS Street Systems Fund 15,000 15,000 30,000 NET INCOME 26,644 12,267 38,911 RETAINED EARNINGS Beginning of year 412,277 84,953 497,230 End of year $ 438,921 $ 97,220 $ 536,141 36 TOWN OF AULT, COLORADO Water Fund Comparative Balance Sheet December 31.2000 and 1999 2000 1999 ASSFTS — CURRENT ASSFTS Cash in checking (2000 - .62%; 1999 - 1.74%) $ 14,983 $ 54,824 Investment in ColoTrust (2000 - 6.52%; 1999 - 5.69%) 13,376 12,567 _ Certificates of deposit (2000 -6.16%; 1999 - 6.00%) 153,691 144,640 Accounts receivable 33,556 29,238 Accrued interest receivable 311 285 Due from Sanitation Fund 0 59 Due from General Fund 71,871 644 Inventory 5,686 4,768 Prepaid insurance 1,623 1,644 — Total current assets 295,097 248,669 WATFR PLANT AND EQUIPMENT — Water treatment and distribution system and equipment 563,106 537,539 Water rights 546,208 546,208 1,109,314 1,083,747 _ Less accumulated depreciation 287,428 272,988 Water plant and equipment - net 821,886 810,759 OTHER ASSFTS Water system improvement feasibility study in progress 7,382 2,912 TOTAL ASSFTS $ 1,124,365 $ 1,062,340 IARII ITIFS AND FUND EQUITY - SURRFNT I IARII ITIFS Due to Sanitation Fund $ 1,069 0 Compensated absences 2,373 $ 2,011 -- Total current liabilities 3,442 2,011 FUND EQUITY Contributions Municipality 225,466 225,466 Customers 456,536 422,586 Total contributions 682,002 648,052 Retained earnings - unreserved 438,921 412,277 Total fund equity 1,120,923 1,060,329 TOTAL I IABILITIES AND FUND EQUITY $ 1,124,365 $ 1,062,340 37 TOWN OF AULT, COLORADO Water Fund Comparative Schedule of Financial Resources Provided, Applied and Changes in Working Capital -Budget and Actual For the Years Ended December 31. 2000 and 1999 Variance Favorable 1999 Budget Actual (Unfavorable) Actual FINANCIAL RESOURCFS PROVIDFD Water sales $ 201,000 $ 227,542 $ 26,542 $ 197,726 Earnings on investments 12,097 11,288 (809) 12,375 Other fees 432 646 214 432 Late notice and finance charges 3,651 4,510 859 3,784 Proceeds from disposal of assets 0 1,145 1,145 0 Contributions from customers 172,850 33,950 (138,900) 35,480 Total resources provided 390,030 279,081 (110,949) 249,797 FINANCIAL RFSOLJRCFS APPI IFD Administration Salaries 28,175 25,276 2,899 22,387 Custodial 238 234 4 0 Temporary employment 0 1,089 (1,089) 375 Workers' compensation 171 224 (53) 164 Health insurance 3,026 2,272 754 1,893 Payroll taxes 2,250 1,977 273 1,770 Computer support/maintenance 3,500 1,548 1,952 3,105 Continuing education 2,500 0 2,500 0 Utilities 1,000 1,016 (16) 784 Telephone 1,200 1,208 (8) 789 Repairs 1,000 445 555 558 Miscellaneous 100 133 (33) 0 Mileage 100 106 (6) 67 Office supplies 4,000 3,533 467 2,842 Postage 1,200 901 299 1,117 Publishing 750 787 (37) 828 Dues and subscriptions 500 340 160 233 Bank charges 0 207 (207) 0 Audit 1,475 1,629 (154) 1,221 Insurance and bonds 755 735 20 663 Total administration 51,940 43,660 8,280 38,796 38 Variance Favorable 1999 Budget Actual (Unfavorable) Actual Oneratinns Water treatment and distribution 90,000 99,755 (9,755) 79,580 — Water share assessments 10,725 9,819 906 10,039 Water sampling and testing 426 435 (9) 423 Engineering 3,000 0 3,000 0 Salaries 12,930 13,878 (948) 11,904 Worker's compensation 635 726 (91) 582 Health insurance 1,210 1,608 (398) 1,136 Payroll taxes 1,028 1,121 (93) 923 Supplies 1,000 637 363 403 Gas, oil and service 200 221 (21) 176 Utilities 8,000 7,880 120 7,187 — Grounds maintenance 800 749 51 713 Repairs and maintenance 12.000 4,867 7,133 11,211 Telephone 0 30 (30) 0 — Miscellaneous 100 34 66 0 Insurance and bonds 1,889 1,720 169 1,861 - Total operations 143,943 143,480 463 126,138 Capital outlay 121,600 31,944 89,656 153,976 Other financing uses Transfer to Street Systems Fund 15,000 15,000 0 15,000 — Total resources applied 332,483 234,084 98,399 333,910 INCREASE (DECREASE) IN - FINANCIAL RESOl1RCFS 57,547 44,997 (12,550) (84,113) WORKING CAPITAI — Beginning of year 244,104 246,658 2,554 330,771 End of year $ 301,651 $ 291,655 $ (9,996) $ 246,658 39 TOWN OF AULT, COLORADO Sanitation Fund Comparative Balance Sheet December 31.1000 and 1999 2000 1999 ASSFTS CURRENT ASSFTS Cash in checking - (2000 - .62%; 1999 - 1.74%) $ 3,164 $ 12,808 — Investment in ColoTrust- (2000 - 6.52% ; 1999 - 5.69%) 174,617 164,050 Certificates of deposit (2000 - 7.00%; 1999 - 5.21%) 169,476 160,064 Due from Street Systems Fund 0 17 Due from Water Fund 1,069 0 Accrued interest receivable 845 594 Prepaid insurance 1,367 1,306 Total current assets 350,538 338,839 SFWFR PI ANT AND FQIJIPMENT Land and right-of-way 15,338 15,338 Sewage treatment system 207,542 200,733 Equipment 27,706 26,359 250,586 242,430 — Less accumulated depreciation 148,754 143,195 Sewer plant and equipment- net 101,832 99,235 - OTHER ASSFTS Sewage system feasibility study in progress 46,213 44,967 TOTAL ASSFTS $ 498,583 $ 483,041 J IARII ITIFS AND FUND EQUITY CURRENT I IABII ITIFS Compensated absences $ 2,326 $ 1,931 Due to Water Fund 0 59 Due to General Fund 1,039 2,350 Total current liabilities 3,365 4,340 — FUND EQUITY Contributions Customers 110,950 106,700 Sanitation district 287,048 287,048 Total contributions 397,998 393,748 Retained earnings - unreserved 97,220 84,953 Total fund equity 495,218 478,701 TOTAL LIABILITIFS AND FUND EQUITY $ 498,583 $ 483,041 40 TOWN OF AULT, COLORADO Sanitation Fund Comparative Schedule of Financial Resources Provided, Applied and Changes in Working Capital - Budget and Actual For the Years Ended December 31. 2000 and 1999 Variance Favorable 1999 Budget Actual (Unfavorable) Actual FINANCIAL RFSOIIRCFS PROVIDF2 Sewage treatment fees $ 85,000 $ 91,429 $ 6,429 $ 85,907 Trash collection fees 36,600 37,474 874 36,513 Other operating revenues 0 63 63 0 Earnings on investments 16,612 20,616 4,004 16,541 Proceeds from disposal of assets 0 1,145 1,145 0 Contributions from customers 53,000 4,250 (48,750) 5,000 Total resources provided 191,212 154,977 (36,235) 143,961 FINANCIAL RESOURCFS APPI IFD Administration Salaries 28,175 25,275 2,900 22,387 Custodial 238 234 4 0 Temporary employment 0 1,089 (1,089) 375 Workers' compensation 171 224 (53) 164 Health insurance 3,026 2,272 754 1,893 Payroll taxes 2,240 1,977 263 1,771 Audit 1,475 1,629 (154) 1,221 Continuing education 2,500 0 2,500 0 Dues and subscriptions 500 190 310 283 Miscellaneous 100 0 100 0 Mileage 100 106 (6) 66 Utilities 1,000 861 139 784 Telephone 1,200 1,208 (8) 784 Repairs and maintenance 1,000 445 555 588 Computer support/maintenance 3,500 1,548 1,952 3,105 Office supplies 4,000 3,578 422 2,450 Publications 750 419 331 764 Bank Charges 0 207 (207) 0 Postage 1,000 814 186 930 Insurance and bonds 755 735 20 663 Total administration 51,730 42,811 8,919 38,228 41 Variance Favorable 1999 Budget Actual (Unfavorable) Actual — Operations Trash collection 26,500 24,818 1,682 23,399 Salaries 9,697 10,409 (712) 8,928 _ Workers' compensation 672 428 244 1,262 Health insurance 635 1,206 (571) 852 Payroll taxes 771 841 (70) 692 Supplies 1,500 816 684 780 Gas, oil and service 200 221 (21) 176 Miscellaneous 100 335 (235) 0 Utilities 400 365 35 350 — Telephone 0 30 (30) 0 Certified operator services 7,500 6,500 1,000 6,381 Lab testing 6,000 12,703 (6,703) 3,763 — Sewage discharge administrative fees 500 413 87 413 Engineering 25,000 2,756 22,244 281 Repairs and maintenance 13,000 9,473 3,527 10,662 — Grounds maintenance 0 275 (275) 350 Weed control 500 339 161 0 Insurance and bonds 1,328 1,255 73 1,147 Total operations 94,303 73,183 21,120 59,436 Capital outlay 105,000 11,309 93,691 24,385 Other financing rises Transfer to Street Systems Fund 15,000 15,000 0 15,000 Total resources applied 266,033 142,303 123,730 137,049 INCRFASF (DFCRFASE) IN - FINANCIAL RESOLIRCFS (74,821) 12,674 87,495 6,912 WORKING CAPITAI Beginning of year 329,562 334,499 4,937 327,587 End of year $ 254,741 $ 347,173 $ 92,432 $ 334,499 42 COMPONENT UNIT Component units are discretely presented legally separate organizations for which the elected officials of the primary government are financially accountable, or for which, because of the nature and significance of its relationship with the primary government, the exclusion of the other organization would cause the reporting entity's financial statements to be misleading or incomplete. Component units consist of the following: LIBRARY Northern Plains Public Library, presented as a special revenue fund, accounts for the receipts of two-thirds (2/3) of the property taxes collected by the Weld Library District for the service area defined as the boundaries of the Weld County School District RE-9. The fund accounts for expenditures relating to the operation of Northern Plains Public Library, serving the area within the school district boundaries, The Library is administered by a separate board of trustees appointed by the Mayor. TOWN OF AULT, COLORADO Component Unit - Library Comparative Balance Sheet December 31. 2000 and 1999 2000 1999 ASSETS AND OTHER DFRITS Cash in checking $ 8,270 $ 4,076 Cash in savings 0 3,312 — Investment in ColoTrust 98,164 31,648 Certificate of deposit 14,259 13,592 Due from primary government 0 15 Prepaid expenses 1,647 387 Fixed assets 30,247 16,572 TOTAL ASSETS AND OTHFR DFRITS $ 152,587 $ 69,602 I IARII ITIFS Accounts payable $ 838 $ 928 Payroll taxes payable 573 427 Due to primary government 1,258 0 Deferred revenue - Insurance proceeds 0 2,248 Total liabilities 2,669 3,603 - FUND EQUITY AND OTHFR CRFDITS Investment in general fixed assets 30,247 16,572 Fund balance Reserved for library purposes 79,772 49,427 Reserved for library construction 39,899 0 Total fund balance 119,671 49,427 Total fund equity and other credits 149,918 65,999 TOTAL LIABILITIES FUND FQUITY AND OTHFR CRFDITS $ 152,587 $ 69,602 43 TOWN OF AULT, COLORADO Component Unit - Library Statements of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Years Ended December 31. 2000 and 1999 Variance Favorable 1999 Budget Actual (Unfavorable) Actual REVENt1FS Intergovernmental Weld Library District $ 107,936 $ 107,936 0 $ 42,337 State grant 101,200 10,973 $ (90,227) 0 Charges for services 1,275 1,320 45 1,234 Earnings on investments 1,600 5,202 3,602 2,426 Contributions 2,400 8,675 6,275 2,785 Proceeds from sale of building 75,000 0 (75,000) 0 Other miscellaneous revenues 75 980 905 268 Total revenues 289,486 135,086 (154,400) 49,050 FXPFNDITl1RFS Administration Salaries 29,000 26,040 2,960 20,103 Worker's compensation 1,200 387 813 350 Payroll taxes 2,250 2,070 180 1,582 Childrens programs 750 241 509 11 Telephone 2,500 897 1,603 806 Data circuit 0 0 0 719 Repairs and maintenance 3,000 144 2,856 0 Office supplies and postage 940 1,183 (243) 849 Library supplies 1,400 711 689 0 Miscellaneous 800 527 273 278 Mileage 150 184 (34) 65 Continuing education 350 105 245 0 Bookkeeping 1,500 1,440 60 1,200 Audit 2,000 1,100 900 1,100 Dues and subscriptions 1,250 530 720 188 Total administration 47,090 35,559 11,531 27,251 Building Insurance 3,000 885 2,115 885 Utilities 8,000 2,866 5,134 1,996 Ground's maintenance 1,000 107 893 115 Custodial/supplies 0 326 (326) 308 Total building 12,000 4,184 7,816 3,304 Order Books and library material 15,196 13,424 1,772 9,917 Capital outlay 410,200 13,675 396,525 3,593 44 Variance Favorable 1999 Budget Actual (Unfavorable) Actual — Debt service 30,000 0 30,000 0 Total expenditures 514,486 66,842 447,644 44,065 FXCFSS (DEFICIENCY) OF RFVFNt1FS OVER EXPFNDITI IRFS (225,000) 68,244 293,244 4,985 OTHER FINANCING SOL JRCFS Transfer from primary government 0 2,000 2,000 2,000 Proceeds of long-term loan 225,000 0 (225,000) 0 Total other financing sources 225,000 2,000 (223,000) 2,000 FXCFSS OF -. REVENUES AND OTHER St-A RCFS OVFR FXPFNDITURFS 0 70,244 70,244 6,985 _ FUND BALANCF Beginning of year 47,967 49,427 1,460 42,442 End of year $ 47,967 $ 119,671 $ 71,704 $ 49,427 45 TOWN OF AULT, COLORADO Statistical Data 1 act Ten Fiscal Years 2000 1999 1998 1997 Estimated value of taxable real property (1) $48,533,466 $43,273,756 $42,434,965 $ 32,138,517 Assessed valuation (1) $ 6,860,620 $ 6,177,874 $ 6,005,410 $ 5,107,080 Mill levy (1) General Fund 7.526 8.293 8.172 8.721 Mill levy including overlapping governments 86.652 90.428 93.030 84.556 General property tax revenue - net (1) General Fund $ 51,516 $ 51,155 $ 49,110 $ 44,485 Legal debt margin - end of year $ 699,537 $ 686,062 $ 617,787 $ 600,541 Governmental fund type expenditures by function * Current General government $ 81,686 $ 85,021 $ 63,500 $ 68,959 Public safety 225,975 226,826 202,020 182,463 Public works 44,441 70,909 57,053 132,941 Health and welfare 17,145 14,727 13,829 11,570 Culture and recreation 77,935 67,569 69,881 65,305 Conservation 398 692 500 890 Economic development/assistance 2,448 1,475 1,050 2,064 Capital outlay 71,701 19,458 147,854 39,963 Taxpayer refunds 0 2,230 0 0 Totals $ 521,729 $ 488,907 $ 555,687 $ 504,155 Governmental fund type revenues by source * Taxes $ 249,011 $ 235,998 $ 221,179 $ 205,202 Licenses and permits 9,397 20,309 21,509 12,798 Intergovernmental 195,047 142,406 149,246 129,777 Charges for services 45,117 51,565 55,109 45,780 Fines and forfeits 17,750 28,030 25,442 23,743 Special assessments 0 0 0 0 Miscellaneous 71,613 44,771 53,648 49,281 Totals $ 587,935 $ 523,079 $ 526,133 $ 466,581 (1) For year of property tax collection. * General and Special Revenue Funds (including discretely presented component unit) 1996 1995 1994 1993 1992 1991 $29,191,617 $ 22,279,110 $21,974,920 $21,665,329 $ 18,520,476 $ 18,962,190 $ 4,280,240 $ 4,094,189 $ 3,845,420 $ 3,944,750 $ 3,889,300 $ 3,982,060 9.496 9.496 9.496 9.496 9.496 10.496 91.064 87.042 88.889 89.138 88.786 87.534 - $ 40,420 $ 38,853 $ 36,510 $ 36,431 $ 37,502 $ 40,768 $ 510,708 $ 428,024 $ 409,419 $ 384,842 $ 394,475 $ 388,930 -. $ 57,909 $ 46,644 $ 42,265 $ 37,446 $ 48,733 $ 57,299 153,311 122,308 119,778 106,948 99,663 100,108 58,433 57,208 47,052 42,100 43,421 43,470 12,736 13,184 12,035 10,381 12,704 7,296 67.178 46,867 47,581 48,216 45,172 47,861 988 872 471 374 174 0 156 271 150 919 1,071 850 100,397 53,784 27,948 31,131 42,778 51,919 0 0 17,276 13,726 0 0 - $ 451,108 $ 341,138 $ 314,556 $ 291,241 $ 293,716 $ 308,803 -- $ 199,738 $ 185,379 $ 169,585 $ 160,201 $ 149,335 $ 147,261 21,078 3,656 16,314 13,233 7,456 7,116 118,496 106,310 85,225 83,327 78,221 77,144 48,128 48,577 65,699 60,711 55,717 53,216 17,829 17,441 6,313 3,734 4,868 7,902 0 0 0 4,200 2,400 2,120 60,430 67,444 36,300 22,792 22,494 33,248 $ 465,699 $ 428,807 $ 379,436 $ 348,198 $ 320,491 $ 328,007 46 LOCAL HIGHWAY FINANCE REPORT The local highway finance report required to be prepared and transmitted to the Colorado Department of Transportation by each May 1. In addition, this report is required to be audited and included in the annual financial statements of the government. TOWN OF AULT, COLORADO Local Highway Finance Report For the Year Ended December 31. 2000 (As Revised) RECEIPTS FOR ROAD AND STREET PURPOSES RECEIPTS FROM I OCAL SOURCES — General fund appropriations $ 118,736 Other local imposts Specific ownership taxes (used for roads and streets) 6,316 Motor vehicle registration fees 6,198 From county (road and bridge) 4,318 Total other local imposts 16,832 Miscellaneous local receipts Earnings on investments 8,906 Transfers from other funds 45,000 Sale of assets 1,145 Total miscellaneous local receipts 55,051 RECEIPTS FROM STATE GOVERNMENT — Highway users tax 45,758 TOTAL RECEIPTS $ 236,377 DISBURSEMENTS FOR ROAD AND STREET PURPOSES I OCAL HIGHWAY DISRIIRSFMFNTS Capital outlay (system preservation/off national highway system) $ 1,456 Maintenance 8,837 Road and street services — Traffic control operations $ 146 Other Storm drainage $ 9,683 Street lighting 21,470 Sanitation 225 Park boulevards 2,111 Total other 33,489 Total road and street services 33,635 General administration and miscellaneous (estimated) 11,284 Highway law enforcement and safety (1/2 Police services less Pierce protection) 107,659 TOTAL DISBURSEMENTS $ 162,871 47 Form Approved public report burden for this information collection is estimated to average 380 hours annually. OMB No.2125-0032 City or County: Town of Ault LOCAL HIGHWAY FINANCE REPORT YEAR ENDING : — December 2000 s Information From The Records Of(example-City of_or County of j: Prepared By: Town of Ault, Colorado Phone: Patricia l I P q70-R14-2644 I. DISPOSITION OF HIGHWAY-USER REVENUES AVAILABLE FOR LOCAL GOVERNMENT EXPENDITURE A. Local B. Local C. Receipts from D. Receipts from ITEM Motor-Fuel Motor-Vehicle State Highway- Federal Highway Taxes Taxes User Taxes Administration Total receipts available Minus amount used for collection expenses Minus amount used for nonhighway purposes Minus amount used for mass transit Remainder used for highway purposes II. RECEIPTS FOR ROAD AND STREET PURPOSES II. DISBURSEMENTS FOR ROAD AND STREET PURPOSES I 1 tM ANIL'',NT 11 EM AMOUNT Receipts from local sources: A. Local highway disbursements: I. Local highway-user taxes I. Capital outlay(from page 2) Milliiii a. Motor Fuel (from Item I.A.5.) 2. Maintenance: b. Motor Vehicle(from Item 13.5.) 3. Road and street services: c. Total(a.+b.) a. Traffic control operations 146 2. General fund appropriations 101 .209 b. Snow and ice removal 0 3. Other local imposts(from page 2) 16.831 0 c. Other 12997 4. Miscellaneous local receipts(from page 2) 55 1_96 0 d. Total (a.through c.) 111t1.1 0 5. Transfers from toll facilities 4. General administration&miscellaneous 11077 6. Proceeds of sale of bonds and notes: 5. Highway law enforcement and safety 90112 a. Bonds-Original Issues 0 6. Total (1 through 5) 46224 0 b. Bonds-Refunding Issues 0 B. Debt service on local obligations: c. Notes 0 L Bonds: d. Total(a.+b.+c.) 0 0 a. Interest 7. Total(1 through 6) 0 b. Redemption 8j Private Contributions 0 c. Total(a.+b.) 0 Receipts from State government 2. Notes: (from page 2) 0 a. Interest 0 . Receipts from Federal Government b. Redemption I 0 (from page 2) 0 0 c. Total(a.+b.) 0 0 . Total receipts(A.7+B+C+-D1 218 994 0 3. Total (Lc+2.c) 0 li C. Payments to State for highways 0 D. Payments to toll facilities 0 '. Total disbursements(A.6+ B.3+C + U) 146,224 0 IV. LOCAL HIGHWAY DEBT STATUS (Show all entries at par) Opening Debt Amount Issued Redemptions Closing Debt . Bonds(Total) 0 I. Bonds(Refunding Portion) 0 0 . : otes7Tota 0 0 0 otes and Comments: -ORM FHWA-536(Rev.12-96) PREVIOUS EDITIONS OBSOLOETE (Next Page) 48 STATE: Colorado LOCAL HIGHWAY FINANCE REPORT YEAR ENDING (mmiyy): December 2000 11. RECEIPTS FOR ROAD AND STREET PURPOSES-DETAIL I I EM AMOUNT REM AMOUNT A.3. Other local im.osts: A.4. Miscellaneous local recei.ts: a. Property Taxes and Assesments 1 a. Interest on investments t0 146 b. Other local imposts: b. Other 0 1. Sales Taxes 0 c.Transfers 45 000 2. Traffic Fines n d. Capital Credits 0 _ 3. Specific Ownership Tax 6.316 e. Sale of Assets 0 4. Motor Vehicle Registration 6.197 f. Fees/Licenses/Permits 0 5.From Cities/Counties 4.318 g. Service Performed 0 6. Total(1.through 5.) 16.831 0 It. Refunds of Expenditures 0 — c. Total(a.+b.) 16 831 0 i. Total(a.through h.) •. 0 (Carry forward to , ge 11 (Carry forward to page I i ITEM AMOUNT ITEM AMOUNT C. Recei.ts from State Government D. Reef'.ts from Federal Government : Highway-user taxes 45,758 1. FHWA(from Item I.D.5.1 2. State general funds 2. Other Federal agencies: 3 ):n_-State funds: a. Forest Service 0 a. State bond proceeds b. FEMA 0 b. Project Match c. HUD 0 c. (Specify) d. Mineral Leasing 0 d. (Specify) c. Pay Lieu of Tax U e. (Specify) f. Other Federal 0 i. Total (a.through e.) g. Total(a.through f.) 0 0 S. Total(1.+2.+3.1) 3. Total(1.+2.g) -.Carry forward to page I1 III. DISBURSEMENTS FOR ROAD AND STREET PURPOSES-DETAIL ON NATIONAL OFF NATIONAL HIGHWAY HIGHWAY TOTAL SYSTEM SYSTEM (a) (b) (c) A.1. Capital outlay: a. Right-Of-Way Costs 0 0 0 0 b. Engineering Costs 0 115 0 c. Construction: (1). Capacity Improvements 0 0 0 0 (2). System Preservation 0 0 0 0 (3). Safety And Other 0 0 0 0 (4). Total Construction(1)+(2)+(3) 0 0 0 0 0 0 d. Total Capital Outlay(Lines l.a.+ 1.b. + 1.c.4) 0 0 0 0 (Cam'forward to page I 1 Notes and Comments: - FORM FHWA-536(Rev.12-96) PREVIOUS EDITIONS OBSOLOETE 2 49 '(i,' .. 0 0 e A 3 i. ...,::AY 1 I ��,. 2002 BUDGET CTown of AU LT MAYOR Stanley D. Cass BOARD OF TRUSTEES Joseph Sellers, Mayor Protempore Lewis Barth John Blackwelder Mark Druyff James Fladung Andrew Hinz 2002 BUDGET Summary of Funds GENERAL FUND Fund used to account for all fmancial resources except those required to be accounted for in another fund. This fund provides a majority of town services to the residents of Ault. SPECIAL REVENUE FUNDS STREET SYSTEMS FUND The Street Systems Fund is responsible for maintaining the Town's streets. Asphalt patching, rebuilding and street sweeping are contracted out to independent contractors. The Town maintains snow removal, traffic sign installation and general maintenance of unpaved streets and alleys. Street maintenance continues to be a high priority. To meet the future demands of the community, a Street Systems Fund was formed. It is a special revenue fund subsidized by the General Fund. The Water and Sanitation Funds pay a lease to the Street Fund in accordance with the total miles of underground lines. CONSERVATION TRUST FUND The Conservation Trust Fund accounts for revenues received from the State of Colorado Lottery and Park Fees used for similar purposes. The Lottery moneys have been earmarked by the state for parks and recreation activities. Actual expenditures of these revenues are typically budgeted and recorded in the General Fund. Transfers are made to that fund to complete planned projects or to supplement normal expenditures for parks and recreation activities. COMPONENT UNIT LIBRARY FUND The Component Unit Library Fund accounts for the receipt of two-thirds of the property taxes collected by the Weld Library District for the service area defined as the boundaries of the Weld County School District RE-9. The Fund accounts for expenditures relating to the operation of the Ault Public Library, serving the area within the school district boundaries. A separate Board of Trustees appointed by the Mayor administers the Library. Page 1 These funds are established to account for operations that are financed and operated in a similar manner to private business enterprises. WATER FUND This Utility provides services for the distribution of the Town's water, including management, operation and maintenance of water mains, valves, hydrants, and meters SANITATION FUND The Sanitation Fund provides the Town's utility customers with all services associated with the operation and maintenance of wastewater treatment system and trash collection. Page 2 FINANCIAL POLICIES AND STRATEGIES The Town of Ault's financial policies, compiled below, set forth the basic framework for the overall fiscal management of the Town. The Budget represents the process by which financial policy is made, implemented and controlled. For the Town of Ault, direction for the annual Budget emanates from many distinct sources. The State Constitution and the Municipal Code provide the basic legal requirements and time lines for the process. The Town Board of Trustee's goals, ordinances and resolutions provide additional direction and respond to the needs of the community. Fund Balance Municipalities operate under a balanced budget requirement, but this does not mean that revenues must equal expenditures. Beginning fund balance can be added to revenues to cover expenses, or revenues can cover expenses plus ending fund balance. A more important role of fund balance is to cover unanticipated drops in revenue or increases in costs. It can act like a spring to absorb short-term fluctuations in the local economy. Operating Capital Operating capital is often called"pay-as-you-go" capital since projects and equipment in this category are funded directly from operating revenue, rather than through borrowing against future revenue. Unlike personnel cost, it is relatively easy to make short-term changes to operating equipment and improvements budgets. Services to citizens are not affected much if vehicle replacements are delayed or speeded up in any given budget year, if long-term replacement programs are kept. Eliminating street patching one year does not have major consequences if it is accelerated in the next year. Like hind balance, operating capital can be used as a spring in absorbing economic fluctuations. Page 3 ARTICLE X, SECTIONS 20(TAXPAYERS BILL OF RIGHTS "TABOR") The State Constitution revenue and spending limitation amendment, approved by voters in 1992, limits growth to the change in inflation and local growth measured by the increase in actual value of property cue to annexation and new construction within the Town limits. TABOR restricts annual revenue increases for both state and local governments and prohibits tax increases without a vote of the people. Since each government cannot spend more revenue than determined by a formula contained in the amendment, in the case of property taxes, mill levies must be reduced as the value of property increases. Once property values hold steady or decline, local governments are prohibited from raising mill levies to maintain the same revenue collections unless there is a vote of the people. This will continue to ratchet down tax revenues as the business cycle raises and lowers property values. At the November 7, 1995 election the voters approved without increasing or adding any taxes of any kind, the collection, retention, and expenditures of the full proceeds of the town sales and use taxes, fees, other revenues, and non-federal grants, notwithstanding any state restriction of fiscal year spending, including without limitation the restriction of Article X, Section 20 of the Colorado Constitution, from the date of January 1, 1994 and thereafter. The Town is still subject to the property tax limit. Page 4 GENERAL __ .. .:-.- ---,...r,...wat`SW.A**:"_,E.nib.6-1,1, . .er.„-,-eatti.n1 --67_,-T::91.2.-1 -r-7- ` 'r_ 'n .. ,�;.1. _ ^^». S».._ r,_,„ -.--,441- 62';''''"-,'""'+.�.✓', , -ma v rr '^ _�S y C .q ' s �,, � F `•-,- msstir _ - .£ —- Yom-".. 7. .c-,,e:/: .-,41', ^ ,' -- — :---'-'-:;',-15-.1 =� - — - — - _ms _ 4' ,t a fi • : - c ----T. -„-•.. .a'a - .rs..r- r �e_ #5 _.4?::.... ..„..i.....",.7,..„ "� ,-,:71......,:.-,'...'''';' ,t 1. ;S.�▪ F G'"� ".. F` ti.lT 'L may_ 4 _ 1 .H �2'vw� "� 4 N. F A. -.lm` ate' A - - - -r S_- ,rye qty a� . a .- _ - . { - --� - - it sS- Sao a ' _ -t- �-- ;� _- T kk� - _ ws' General Fund The General Fund is the largest and most diverse of the Town's operating funds. It includes all resources not restricted to a specific use. The major source of revenue to the General Fund is sales and use tax. Local property tax is also included in the General Fund as well as revenue derived from services, licenses, permits, and fines. It contains the departments used to account for the revenues and expenditures associated with providing all general governmental type services to the public. These types of services include; general administrative and support services, police protection, cemetery, parks and recreational activities. These services are provided to, and for the benefit or, the entire community and are primarily funded through the assessment and collection of taxes. The major departments included in this section are General Government; Public Safety; Health and Welfare; and Culture and Recreation. Comparison of the assessed valuation and mill levy for the General Fund is as follows: YEAR ASSESSED MILL LEVY REVENUE VALUATION 1987 3,054,940 13.480 41,180 1988 4,604,050 9.00 41,436 1989 4,284,070 9.00 38,556 1990 3,991,530 12.496 49,876 1991 3,982,060 10.496 40,768 1992 3,889,300 9.496 37,508 1993 3,944,750 9.496 37,459 1994 3,848,420 9.496 36,510 1995 4,094,189 6.143 25,168 1996 4,280,240 9.496 40,645 1997 5,107,080 8.721 44,485 1998 6,005,410 8.172 49,110 1999 6,177,874 8.293 51,155 2000 6,860,620 7.526 51,516 2001 (estimated) 6,995,370 7.526 50,176 2002 Budget 7,839,727 7.197 56,423 Page 5 HIGHLIGHTS Revenues 1. Property tax- preliminary assessed value is $7,859,727, with our mill levy of 7.197 producing $56,423 of revenue. 2. Sales tax- Estimating sales tax to remain steady at about $119,000. Expenditures 1. Personnel- The budget includes $10,000 for a part-time town administrator, starting in the spring; $20,000 for a full-time maintenance man also about the same time; and an average pay increase of about 7% for all other personnel. 2. Two police vehicles- to be paid from residual police pension funds 3. Park and Recreation- $13,000 is included to repair two wells; $5,000 for lighting the skateboard park, and $7,000 to build one final component for the park, with both expected to be about 75% funded by a GOCO Grant. Page 6 TOWN OF AULT,COLORADO General Fund Statement of Revenues,Expenditures,and Changes in Fund Balances-Budget and Actual Budget Year Ending December 31.2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 REVENUES Taxes $215,958 $230,067 $242,695 $355030; $271462 $382604 Licenses and Permits 21,509 20,309 9,397 114,'128'. 16,842 iy g 132393•- Intergovernmental Revenue 46,629 33,494 8,372 r 2"1836: 36,271 : 58,9,07 j. Charges for Services 48,831 48,350 ;$$,")78 44,596 ' , 10752 Fines and Forfeits 24,567 28,030 17,750 M , 18,,445;; 39 795 39795' Miscellaneous 42,969 30,610 46,539 41,v80€t 133,757 r 34391.: Total Revenues ._v,.;_ , ` .., ,.., .-400,463 —,,,,,"367,'750„?. 647,417... .:544,713 . ,:755,616 EXPENDITURES S' z General Government 63,500 85,020 81,479 125,083 109,494 ' 1214822 Public Safety 201,562 226,572 225,829 r �'` 532,,2 , 260 385 X57029, Public Works 843 1,521 2,770 ( 4i3500 3316 s „3740 Health and Welfare 13,829 14,727 17,145954= 17,372 fa , «',0 Culture and Recreation 29,201 25,442 25,657 ' 537'. 28,855 + 43,295; Conservation 500 692 398 n 6,50D 0 ,„ o- 1000 Economic Opportunity 1,050 1,475 2,448 (;`,000 1,000 ".,{ x,800:! Debt Service 0 0 0 t1 0 3,399: Taxpayer Refunds 0 2,230 0 14 0 u u 0 Capital Outlay 146,299 15,865 58,026 ,82924 42,774 s: .87,381' Total1Expenditures :;r. .,. _.E .. ..m,456.784 ',.":= 337... „,:,≥ .:�41 752.witi,+r'�643,721 ...._.;483,196 7r44,747,i Fitaltak il EXCESS(DEFICIENCY)OF ± (58,321). , x47,315 " ., , (45,0024 _ ,.u.3.68P ' ::.81,511 z„w= ,..1D569 k OTHER FINANCING .E.:11%144.111S?.ur SOURCES(USES) Transfers(to)from other funds , - ' ' ... ** ' Conservation Trust Fund 14,080 18,656 14,958 ta", „�'44,583 i 10 495 18 038c Street S stems Fund (10,000) (15,000) (15,000) ) (1 5000) (15000) Library-Component Unit 0 (2,000) (2,00022,:“.,,,;;_." 0) (97,034) nz f,(2'000) 181 `TotLibran r Fiinancnent U rces s y�p(yqqy�� ri,".c °�, x re' ( `{{_��{{��yy s (Uses) ,r ( ik.. t,i. , .t .. _. 08 : ( :y a d..., �..[W1 (. . ,0 Page 7 TOWN OF AULT,COLORADO General Fund Statement of Revenues,Expenditures,and Changes in Fund Balances-Budget and Actual Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 EXCESS(DEFICIENCY)OF REVENUES AND OTHER SOURCES OVER EXPENDITURES AND-OTHER USES" _x". .. ...,'. . ;'{$52,241).^'Y,;,r`$18,972 ff+. ($48,044)... :'$31,278 ... ($20.,022).'_ ;,::$11,90?' FUND BALANCES :, .,, ,�it 36,790 . ,. =.:587,76.3 ,:. ':..606,631 ,.,....618,701 =•g559,142, , ,'} '53$120. Increase(decrease) in reserves for Long-term receivables (300) (1,350) (200) 0` Prepaid insurance 3,514 1,246 755 ; 0. 7 End'of Year ...., ,:is „. ,..,': . ... • 587,763, - ;606,631 wi;559,142 -::. ,980 539,120 74 .,.:551,027 Page 8 TOWN OF AULT,COLORADO General Fund Schedule of Revenues Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 REVENUES r TAXES General Property Taxes $ 49,110 $ 51,155 $ 51,516 $ 52,709 $ 50,176 $. 56,423 Franchise Taxes 29,420 31,134 39,141 03,000 41581 49,581: Sales Tax 83,967 92,745 108,980 106,000 119,419 119,419 2%Use Tax Building Materials 17,018 11,599 3,733 121,910 8,689 113,5811 Use Tax Vehicle Purchase 34,288 41,206 36,966 49,000 41,379 41,379 Occupation Taxes 1,946 2,037 2,070 2,070 2,087 2,087 Interest on Delinquent Taxes 209 191 289 341: 131 131'. Total Ta es .. :218,968 230,087 242,685 368,030 271,462 382,604 LICENSES AND PERMITS Liquor Licenses 494 2,119 649 649 982 982 Business Licenses 912 222 880 300 1,245 1,245 Building Permits 19,197 17,253 7,043 112,419 14,133 95,18+1 Administrative Fee per building permit 0 0 0 0 0 7,500 Police Impact Fee Surcharge 0 0 0 0 0 13,000 Infastructure Impact Fee 0 0 0 0 0 15,000 Animal Licenses 906 715 625 7 482 482 Total Licenses and Permits 21,609 20,309 9,387 114,128 16,842 132,393 INTERGOVERNMENTAL REVENUE COPS Federal Grant 17,666 26,638 0 4 21,215 32,351:: State Grants GOCO 22,500 0 0 16,000 6,000 10,506 From Highland Re-9 for ISO car 0 0 0 0 0 5,000 Drug Task Force Grant 0 0 1,500 0 0 0 Cigarette Taxes 1,375 1,371 1,406 ,1,348 1,470 1,470 Severance Taxes 3,930 4,549 4,872 :4,872 9,004 9,004 DUI Fines 1,158 936 594 615 582 582 Total Intergovernmental Revenue 48,829 33,494:: 8,372 22,838 38,271 58,907. Page 9 TOWN OF AULT,COLORADO General Fund Schedule of Revenues Budget Year Ending December 31.2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 CHARGES FOR SERVICES .. :2 + Pierce Police Protection $ 32,000 $ 33,000 $ 33,000 �:e af�'. $ 30,250 a® '' Cemetery Opening/Closing 1,350 2,900 2,450 ,_ €7•• 2,350 Cemetery Lot Sales 4,300 4,175 700: e'0 4,700i'. • .- Cemetery Perpetual Care 500 1,200 1,000: `a a' 700. %'0 Board of Adjustments Fees 0 0 0.:..,. -' t' 150 • .�''e Planning&Zoning Fees 250 621 2,030. -e et'. 2,090: • l New Construction Tree Fee 800 400I 100 5 o p a; Police Reports 256 106 63 '.:r 6e' 190_4 6 VIN Inspections/finger printing fee 630 830 895 - =ea 620" rg Copier use/tape copy fee 95 92 24 s 80 ',SOPLi B;fJ Court Costs 2,735 2,830 1,395 75k.41Wia r 2,995' •Jambiz,caz . Impound/Redemption Fee 0 215 540 o 360= a Drainage Fees 5,880 1,981 800,. p,t 0: eta a e'. Tree Removal 35 0 0 0 0': p' Leases 0 0 0 •®8. 101 et tTota&gharges,Fdr gces,1;-z c;i .gi;"-..'' 1a R',d°,wt846g : ." H : t$'fg 't "'",.":.t4`4A86,, ©74326 FINES AND FORFEITS 4011Weit 7 _ f tr Return Check Charges 287 130 228`._ $a` 200'=s, as Court Fines 18,405 20,710 13,687 3j 30,590!MRS.; .Court Fine Surcharge 5,755 6,875 3,570 r _ ' p 8,715 Outstanding Judgment Warrant 120 255 255'x' a 250 .0 Late Penalty Animal Licenses+A652 0 60 10 + 40 N4} Tatat`Elir "aad.Forfeits',yu:.', ;` x, '" '1 3` ?4438 ra+` - S4030a "`,,;:..t."j ,750; 8,445,WW:r ,a9ia"• W95 Page 10 TOWN OF AULT,COLORADO General Fund Schedule of Revenues Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 -' Taff t 3 4."fry MISCELLANEOUS REVENUES tin a Proceeds.from sale faced assets $ 686 '$0 $4,790 v ®,e. $95,034 % , Earnings on Investments 39,21.1 33,030 37,309 a e(6 31,336 :. : Gas Tax Refunds 1,874 1,220 1,180' ®ee_ 1011 �' _ Reimbursement Crossing Guard 984 0 0 r,` �e® 1,145 _k,Wf Reimbursement pump electric 0 0 " 1,7955 Insurance payment 0 0 ;••. 3,382 +�, ei All Contributions 500 0 0 vIiigis- 0 0 _e' Other 937 1,053 640- oil 51Vtarittke Net increase(decrease)in fair value of investments (1 223) (4,693) 2,620 4,4-,%194:-e., TotaEJ nbeOixi-ReSfen tela k _ 96 1-1 ti 890,-4.0,. tinastaamm a. xTGkTAG:-EifENCIesa - " ' ,,., .40ff„�„ip4a86.4 t 4,46L75.6 ,:ta 4 ni 5 G 1y '` .,; S5;6Ia Page 11 TOWN OF AULT,COLORADO General Fund Schedule of Expenditures Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 EXPENDITURES LEGISLATIVE Part time Town Administrator $0 $0 $0 t µ , $ Payroll Taxes 0 0 0 a: 0 0 ;"' ' '*-x" "53 Workers Compensation 0 0 0 ® 0 xa ""93`. Board of Trustee Workmen Comp 50 105 0 9' iF4 Postage 0 198 0i aI 0 . ' „idea. O <Publishing 1,687 480 877a • aatetei's, 812' s Dues 851 616 638. 'a®a' 25 ta - Legal for Ordinance Writing 848 422 0 e + 2; 487 P a I Legislative Legal 9,144 5,783 8,410 crio,vApAgatici. 11,633 Professional Services 0 0 0 aria'. 20,211 =,.. 3,lb Conferences 0 52 132: . On 0.1.,.': Miscellaneous Expenses 458 234 56'.x.-` a a' 45'.m-.01P-..4;'''',7L0' Insurance and Bonds 772 772 773 , 823 _ t.if Ordinance Codification 160 0 0 ';'®e 2, 0 0 Board of Trustee Fees 6,610 7,325 6,950 `a 4,a. 5,755 Litigation Costs 0 5,291 0 '. 0, ` '� Supplies 0 178 944 - ,:. +q 280.0:12.,..a., 00 I l Totat€egislatrve a 6 �4',r'3', i , = 0,580 ":c` 4�21,4ssea � 7& "V , ' 50,104zn ,,40,080=3 >f50.056 JUDICIAL Salaries 0 0 1,035 ;a e- 1,565:. .qt Compensation 0 0 0 r. 7., Payroll Taxes 0 0 82 124 Municipal Judge 3,600 3,600 3,600 ..®au.. 3,600 Oa ERA Supplies 53 386 ,'sVeo'¢ 442: Mileage 0 0 0 o 120' 30 Postage 0 49 0 a a' 202' Dues 30 0 OI' �` 0'' Court Legal Services 2,660 2,461 3,189'._ - s a a` 3,401 +a s Conferences 0 0 0'erx `aa' 0 � Translator/Juror Fees 300 352 385 .. a 420? :20 Other Court Expenses 0 75 149j s'e 295 a, �otalJudiciafatr"-≥aF` .. '.`�`s .,., .:::.. e' .8,64 "-r" s.,"ex."..4.6,9233' z '... ''8,796^,ez. ' °' a" _ ;`h10,176 ...xt a'+ ;'38O a ELECTIONS _ g Judges 253 305 325 ,, s, 325;., a Supplies 648 449 438 a a a;; 438= a aid Publishing 0 135 26 ''to 2 26:; e s Total Elections -x�r w:,ratika ,.,m . *en 9014;.:r,� `^', , ;a- _ , 'Tits .,,r,le. 750 rwil,a.r� 89'4 `. „"` 1x7`50 Page 12 TOWN OF AULT,COLORADO General Fund Schedule of Expenditures Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 EXPENDITURES ADMINISTRATION Salaries $ 19,352 $ 23,173 $ 26,550 $+s'�3a '0,604=-. $ 29,014 796 Custodial 1,083 714 234.1% •''`"''4' 242# 282 .4;44 " '-: 82 Compensation 98 165 225 *, ', 123 S t 8 Health Insurance 1,469 1,893 2,272 9i 2,8911 i" Payroll Taxes 1,633 1,829 1,977 2472 x, , 8f3 Employee Benefits 0 0 O a'" r-'t`' 1 100 wa 572 Office Supplies 1,606 1,528 0-'11 ,air 1,568;,...4,,N,704;1,am Postage 316 414 361 - a 9 ' "' 342�:. Boa Publishing 367 946 419 k Dues and Subscriptions 258 323 212 �, ,.m 250 108 _;, •a5"' Bank Service Charge 27i 132 219 ai 203 a ,: Utilities 892 949 868 T'ra 1,401 _' 160 gym, Telephone 1,101 1,560 1,208'` ' 'r e' 1,449�" b§2 00 Audit and Accounting 1,800 2,441 3,259' »e r"", 1,105-:' �' Repair and Maintenance 1,573 653 510 ep 486 eiktisfiero_ Continuing Education 162 0 0 lit aa'` Miscellaneous 0,„.untoi BEY 0 236 40' s 0 „®"' Insurance 654 872 798- a4rt'' ,' _ 850'.; ar_+ Treasurer's Fees '�. 493 513 5182 x,e 545;. Supplies 1,174 1,046 3,124 ', �'t1 945 as Mileage 0 66 106;` .o'' 68" :54. Computer Su ort/Trainin ' P PP 9 1,318 3,022 1,631 v4 a', 942 ark, :fie 1. Total Administration t a_4 l t ._X35,376" c4'2,,47S sk 4r. ,,, 4,531' 4. ',840 6,429;a iN,° e r x CAPITAL OUTLAY -, trattala tk v»_ 4.< Capital Outlay 1,759 1,754 2,394 4 4 X$:8094'a .v Cash receipts module$995/3 fs.t Total,"Capital Outlay _r . ..s* s--�''u.... ..e.:1.759„.:a'';x.. 754 :;xw-'-!e S w;2,-394 's = a# - '.809` ,a° 2 PLANNING AND ZONING 1AftaltliPAtkilk 'f ZOSPIAlintile Development Review Manual 0 12,816 7,496 a a r 12,000'' a Engineering 0 345 1184 ® ° Publishing 0 116 3,.: 3' 0 ^4� s` Total=Plano addZon` *'�� r .. - r T n � �ug,_.,..h;��-ash��`,. ._ .,...0, �: ��r,6�*w ,�..r�;6&+'�.� `•=4Qt6 t re x TOTAL.: ENERAL;GOVERNMENT +p,x kmf-,' :«x'65,'259-;01119--S' n& :?e83,8,3 127,507ar00m'. 10283, L'.'.,° '' '154 Page 13 TOWN OF AULT,COLORADO General Fund Schedule of Expenditures Bud•et Year Endin• December 31 2002 Actual Actual Actual Budget Estimated Budget 1998 199.9 2000 2001 2002 EXPENDITURES PUBLIC SAFETY ' POLICE Salaries $123,054 $134,229 $138,849 �� •23 $167,222.x- $2`s18 "0 AI AgArAtivf: Custodial 0 714 702 _ :6 848 eicigio ''Workers Compensation 7,317 7,449 8,163 'rte';. 6,009 a ,'f Health Insurance 8,264 11,122 10,169 9,304: Payroll Taxes 3,000 2$40 3,271 3,880' 'w Police Pension 10,017 11,074 11,464?i .0.a®h 11,597'. • s AkaOffice Supplies 1,166 801 0.; aea:Jr RA 3,694,.i;i14' aa, Postage 29 387 338- o 401 "o o- Publishing 1,577 228 308:° '2 937 " Dues and Subscriptions 559 604 167 ilia; 1,487" . 'a®. Utilities 262 1,334 1,710;?r a4 2,370 gas: Telephone 5,397 4,621'. aaa. 5,883 . aaai Pagers 0 42.₹ ema Weld County Task Force 1,500 1,500 1.500 sag Issiii °-®at Legal 0 522 0, e' a' a Repairs and Maintenance 2,481 10,781 7,370 a a a, 3,732` c a s a Continuing Education 734 2,577 679-.- .,s - 1,1. ' a saa Confinement Fees 247 246 292:;' a- 2.3' re Testing and Evaluation 920 361 800 al' 246 .a a Miscellaneous Expenses 10 150 a e °,9 Lab Blood Tests 449 191 382 Liii,iir«•n "" a.a„ 55 a .a a Insurance and Bonds 4,408 4,618 4,949 *,,a®a. 5, 3 : a a s Supplies - 4,986 6,635 10,348'" ' ae aea Uniforms 1,762 2,156 2,0001 ,5. . Tai 4,000 m aaa Mileage 0 0 0 as. 0"l, s Gas,Oil&Service 6,597 6,395 8,086 Lati-ecao' 7,798.itgaiNkiiilel Computer Support 0 3,323 1,549' aa? 5,071:AtetaiV IViRAudit 0 0 l m'. 2,408 a s totalPoliceExpenttr`E"ure4:x:` °`_., sm a - 'k` r 215,u '. '.,,a4111,1,2. :;:• . :. -_ . -•'49, 60,580 CAPITAL OUTLAY -- F Capital Outlay 85,840 6,675 a a eat 30,683"' - s 2 vehicles with equipment-$55,000 Carpet$1,000 _ Copier/printer lease$4249 + :yam �}C- _ y} ..yc �r e:otafC'epit Outla,. Wiz'5 x:675-. ,23 ,k Ill i'v:. B 6 �' 6 '.. 1 I 3ry I I I I Page 14 ' TOWN OFAULT,COLORADO General Fund Schedule of Expenditures Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 TRAFFIC CONTROLIENGINEERING Payroll Taxes $0 $0 $0 �, '{ 8 ''$89 .r i } q Crossing Guard 0 0 73.E t 1,160; '41-,4(le Workmen's Compensation 0 0 0 t E 16 = 1f6 ' , ,'t'-°;err- ... sr; 7'cfaf'-Era 'canto Entaoednff,�:€"t *,,"mss -sM .,. 11 aziaf : ' ft:z,,q,°'�'t TT#s:.r m°'�e`' .Fa k,'a=�.igfi t26&: .,. • yggs II4!ii BUILDING INSPECTIONS rL Professional Services 16,826 11,399 7,747 „: 4 9,625 Sl �, K. x *Mitm at ThtahBuildin ^'lrts' ecf ons§:: "`,astav,-c.4.6,$26 :�."sm° 1,"394 :`.-" ' fr i— sT '",,.$da;; . .625+ "' fiveLempt 1.844mKot le, t T()T,fiLtPuemcSAF„E' 1`' ,:._aaw„ '+_?ra;ZBT' 02rn °233yf mss i`'c"ar�.',. 1 POS :3firaltaAhTrall Page 15 TOWN OF AULT,COLORADO General Fund Schedule of Expenditures Budget Year Ending December 31• 2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 EXPENDITURES PUBLIC WORKS SANITATION Trash Removal �x l $3,316 7''"= ,�$i00 $843 $1 521 $2 770 a a Total Sanitationa aa,G".,.P-3 +'.w:,k xkf3 _ ..'.„ r4$4' ati« 521.,.,,tl-3"."e-...Rf` ,7ZIY.'_aafi tisoo'.x#: "..°!..1.1 „'-,-n . 04,1r40 a. ,TOTALeUBLIC WORKS ° , _ `z.-IFKt--i :._:. "•1.521: . r7,.0 „500 .'� . 316. .a` ,40 HEALTH AND WELFARE Animal Control _ 1,429 1,143 1,505r e, 760- eea'. Dutch Elm Disease Control 50 50 55- , 65 throgrele. Total.„ r .'. , •.;da ,*.'t AC4k .,.zt'+ '1,436`_ ,.-a -" .1,193 ueS--R-1,5501 k"m, • 1,605~t ..,. S825'a__' . 1`.100 CEMETERY Salaries 2,689 2,972 3,502: 3,741 . �6 Health Insurance 220 284 402 34•y Worker's Compensation 242 479 220;''". 2a.s Payroll Taxes 214 231 280 • 2:. .. Emploee Benefits 0 0 0. ai. -LikatemqPublishing 0 0 0° e, 25• .e Utilities 419 458 432'6 "®e' :3� ac'.. e4 Telephone 0 0 30 i i °a 32. ®' Tree and Landscape Purchase 811 0 0' -uS ai` •53?- ®0 Tree and Ground Maintenance 0 0 1,821: ma e�; . ••a5: 1.. e! Repairs and Maintenance 2,022 520 2,375'- a s a 143:°„. 9et Insurance 789 688 659+•" ::a a;` • :21!" stq Supplies 878 515 796x, a,®"; 1,535" sa®' Gas,Oil and Service - 229 176 221_' =e 2•T t) Ground Maintenance(Mowing) 3,321 5,895 3,743= °•.a' 5,213;015Site4A. 0 Contract Services(Graves) 480 480 540etay •i: 1:a- „ 0 Other Expense 36 96 139;'. s'®" 41. ja. rAiNUtc .. Weed Control 0 0 0..r.'it'tempre24(a. 0 o Port-o-let Service 0 740 425 ®m.- 300 a•a` Total eepetery Expense: ,6 . ,e,M , .';"12..350„ r a,'13Sair V4 :,, n ., . "` ,547: 20,977 Page 16 TOWN OF AULT,COLORADO General Fund Schedule of Expenditures Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget 1999 2000 2002 CAPITAL OUTLAY Capital Outlay $3,486 $4,277 $3,326 TL4iCti $0 Fence$3,000 ' s rt � P + t. ,` 3,486 4,277 ', ;326 3000 . 400 OTAtitlirattiRtANDWELFARE :_.,., 17,,3151.4' :-_ -19,004. :? ,,. i4 ` } ' + i t'� " - 3T.3I2Int ' 21477 • Page 17 TOWN OF AULT,COLORADO General Fund Schedule of Expenditures Budget Year Ending December 31.2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 EXPENDITURES CULTURE AND RECREATION PARKS Salaries $2,689 $2,972 $3,502 ';:3.a_ $3,691.' `789 Workmen's Compensation 187 426 186ira _ ` 175 Health Insurance 220 284 402'- . 349:0 s'° Payroll Taxes 214 231 289' '�� 293 .74,•2 Employee Benefits 0 0 0,, a, 33 ', .71 Postage - 99 0 0 . ` 0 '': Dues and Subscriptions 15 30 25'-- ' ti 29; e Publications 0 0 0' ,50 211" J Tree and Landscape Purchase 0 0 0 ' a,, 0= a®'i Utilities 1,160 422 528 • '- ' '° �_ 2.120 a1 Telephone 0 0 30. oz 29. r0 Grounds and Tree Maintenance 1,700 740 3,534' at}: 1,541'. a Port-o-letService 1,575 1,298 825 =t.0 900= .i0 hintapvRepairs and Maintenance 8,716 3,704 3,273 sa0 2,420 a,a0 Insurance and Bonds 1,155 1,203 995: et 1192,` :77s1 Supplies 2,193 676 1,267' /'4y 9799947.9919797. 1,192 Gas, Oil and Service 229 176 221.-.,. .4.:,--',4.4:4‘.14,,,,,,„„,0 tl 272:1 �.: Grounds Maintenance(Mowing) 6,904 10,546 7,511 • ° e,s: 9,083 +'»® Miscellaneous 0 0 35S st . ,i0 le'VY Total Park!Ekite'rF!iiteuraesr "'`NG:. .r-.'s`` "�; ,'a:...27 088x.' ..,..-:m v '.7 ..,'4„ :ti;A> .;". .�. ,530k; ,3 x474 CAPITAL OUTLAY H. Capital Outlay: 55,214 3,159 22,070, Pi1se rxi Ws"ge,ra s°a' East Park wdl and pressure tank$5000 � s West Park well and line$8,000 -Li al Lighting West Park$5000 Used Tractor$400 � ` A Pump house door Liberty Park$1,000 ` Skate Park equipment$7,000 age M°. Total pital Outl`d3G z�T` _ f a„ .,.. '.;.$5 14 159 'taa ' ?0 -"x °.. '-: , ._a< 4 ,.. s,?t0(1 Page 18 TOWN OF AULT,COLORADO General Fund Schedule of Expenditures Bud•et Year Endin• December 31 2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 RECREATION ---- Highland Recreation Association $1,000 $1,000 $1,000." - x'$1,000'. $1,000;r- ,a $ ^}�� Other 1,145 1,734 2,034 al r'� 4325 , 25 After Prom Party-$250 - - R Highland Fall Festival-$1,000 - it, irtsrk Intemational Food Fest-$500 m, t Arbor Day, $500 Women's Place,$350 iz ir 40,Wstai - = ta Other, $2,225Ati W otaliRecreatiion,; ;''.`s' kletRaSkalr. .+a Zia 2,145.. "� :yk;c,,' 7 (s' iris s'`.lx.; .n 7,25•,%sitt ...,.,, . r ,.- 82S _ TOTAL=:';CULTURE AN "ECREATION ','' `"44 1S" aG28,.60a-.z : k' w#�4`''ir ::. ; . _ ,4 n. 0,13 : ...., ,.,:';699;. CONSERVATION r teetfferneVerC eYk -r,'_`-ti ` a." ` 500 92a -t °398; 8,,50tt?r_ :ma -..n„__ 'a,a ECONOMIC OPPORTUNITY 53 yM y� rtr'Deve a" .`,ntiASEtetance .,Ms.I "a.. i'k.., '-';iii :', .. :.I I .kg x.', .�°�'I a. :1'Wirl-tri":000 rilzaragl, Ina:..? DEBT SERVICE Principal and Interest Capital Lease 0 0 0 'acsakat �.p 0 '8 TAXPAYER REFUNDS ^:��sT uk P: :atis ,-,.�'rc.�ik zt i a a a 7- —:iservitgihautiear a a ".544.14,-.14/„. Page 19 Street Fund The Street System Fund is responsible for maintaining the Town's streets. Asphalt patching, rebuilding and street sweeping are contracted out to independent contractors. Snow removal, traffic sign installation and general maintenance of unpaved streets and alleys are maintained by the Town. There is an ever-increasing public expectation for smooth streets, well lighted neighborhoods, sidewalks, curbs and gutters, clear street identification, and traffic control signalization. This has resulted in Public Works meeting objectives that insure that the public is getting the quality of life it expects. A street system fund is technically required by statute to account for funds used for street purposes. For ease of reporting to the Colorado Department of Highways and also for accounting for funds restricted to street uses and the Town's subsidizing of street functions, the street portion of the General Fund along with pertinent funds, by resolution, was separated to establish a Street System Fund, January, 1, 1992. Because of the potentially great costs involved in maintaining the streets, sidewalks and curb and gutter,the Town will maintain, and the General Fund annually will contribute to a reserve account within the street system, along with water line leases and sewer line leases paid to the Street Systems Fund. These funds are to be used only for crack filling, patching, seal coating and asphalt overlay costs. The recommended contribution would between$8,500 and $10,500 per mile of paved street. These amounts assume an average 15-year life of pavement, so it would preclude the need to borrow money or raise taxes in the future for this purpose as other towns have done. HIGHLIGHTS Paved streets- East A and B Streets: $32,000 to be completed at the time of Weld County street work. East half of WCR 35 $35,650: Town's share of Lifestyle Homes work. 4th Street overlay: $16,667 after water line Capital Outlay-Town purchase a street sweeper for $12,000. Storm Drainage- Valley pan at 5th and Graefe $6,100. Page 20 TOWN OF AULT,COLORADO Street Systems Fund Statements of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Bud et Year Endin December 31 2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 REVENUES Taxes "Speccificowners ip;:taxeS�'; ,t dms:t3` t,22Etgri ... `- ,931::::.. ';' ¢>$6, . i '.'S,.,`". 41 ,R. ,' `"'.$6,0`43,(`1 1'-'`'f,.�.$6,100 m KtarasesAW- Intergovernmental `_ Highway Users Tax 38,300 44,457 45,758 •a 39928 e.''e 36 Motor Vehicle Registration Fee _ 6,549 6,642 6,198 5,976 Tre'dri 0- County Road&Bridge Assessment 4,604 4,731 4,318 r• __;r 4,501;. .., t51:10.@ ]overnmen...., . ,..„=' ?53, rw-`u#l' .83 ::, :_ rT'CtE2t.81+ r..,•::... TM k _,....*--4-* r ,-, w _�'-w e a^:.., :F �.,.. 5h..5S14 1144.:;.1::: Miscellaneous Revenues — t Earnings on Investments 4,785 8,508 8,906_ 8,932 9118 9,118 Proceeds from disposal general fixed assets 1145 T.otal3Mrliscellaneous Revenueees "78'5C it, ,508 .gaxti tO„' ” '8 . ..,str..a 118 . ' 9`,1,18 I I I v 8 t A` i'EVENtiFS ,i5 H ?� t X69' EXPENDITURES . ' �' �. °.." ,2 "m,. ,r . 9 'W' ti ., ,, 04.14 f T' h2..23,a. _ • _,_ ,, . a ,.__ z -4. i EXCESS(DEFICIENCY))OF REVENUES OVER EXPENDITURES 2,241 (1,028) 28,5061 (83,101) (8,646) (124,505) i OTHER FINANCING SOURCES f Transfers From Other Funds: General Fund 10,000 15,000 15,000 .. ,art 15,000 x962 Water Fund 10,000 15,000 15,000 are,i 15,000tgAig +3 Sanitation Fund 10,000 15,000 15,000 s mM. 15,000 _, ,.0 F.'. *tat Other Financing Sources,:.' w ..�i,I ''t*ma -- 45000 Y "� - ,94 ?_' "g: ''a _..w 5,00f y'iSO CE :O `VSEE''E�l�1 I':. �4, �aiitc , . , FUND BALANCE '`' a inl..,g r� °' -. g Sits., `c X21=" 'a- .. Y 0!_ . +ms s„'.. ` i ''`r. i "Y ,aw :_' :,, . , - air b.. "k c-• :a e y;".' 3O'..:_ ,..9xa � - -' r' dm Y.: i vt k("y;!. Page 21 TOWN OF AULT,COLORADO Street Systems Fund Statements of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual Bud get Year Endin December 31 2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 ADMINISTRATION Bank charges 0 '0 207 0 203 203 ycoteaviest • '.. ... °cam ;1% + Eir _e,: .: ,. Z % 2 PUBLIC SAFETY J }I I 43 Street signs $458 $254 $146 '.`;0I I$150 y $'0 _.:' 0 I,,. HIGHWAYS AND STREETS Construction guieeklnlg. . r .0 ' "'0 - 'a #v$' 0'+ 83a,sz; y-,00.._ ft CONSTRUCTION '- .i Construction Engineering 0 0 Cranajaalirait Paved Streets 0 0 0 a:' ,a 32 407 1-.` `I East A and B Streets$32,000 East half WCR 35$35,650 2/3 4th Street overlay$16,667 r Curb and Gutter 0 0 0 . se 0, . „s Unpaved Streets 8,507 0 0' - eye 0t- 'ota 'Constr'ucti9^,. .sue Act. " k" " ,IS '_ —a a.fro,°_ .,. f+- + m �,i MAINTENANCE OF CONDITION "", �. . Salaries 2,689 2,972 3,502 3,691 r' :° Workers'Compensation 417 439 631 0 Health Insurance 220 - 284 402 349 "is°e� Payroll Taxes 214 231 280` 293 p _ .'-4 Employee Benefits 0 0 90s t Publications 0 0 0. s 230 Telephone 0 0 30- : fci Z: w Operating Repairs and Supplies 464 316 572;e s a ` Miscellaneous 86 0 35= ats P, - s Insurance and Bonds 1,508 1,483 1,430. s., j?paiiit,cirol®: Repairs and Maintenance „. q1 Streets and alleys 1,642 41,071 1,347 r 4, 0 ee6, Unpaved Streets 0 0 0 sae` 1,012 :--..ii , , s a' Equipment 54 114 387 ,sa- 1,118 .less a' Gas, Oil and Service 229 176 221: -e 299 3 rl otal'tMaintenane"e 'MOO' ,.„. ' 7,523:47,t86 .` « .,. 8104 , , X53 Page 22 TOWN OF AULT,COLORADO Street S stems Fund S S. Cements •f -avenues,Ex•-n•itures and Chan•es in Fund a lance-= ••et an• Actual ••etYearEn•i • cam•-r31 21.2 Actual Actual Actual Budget Estimated Bud•et 1998 1999 2000 2001 2002 CAPITAL OUTLAY -- 4' _ • Street Sweeper$12,000 $0 $163 $1,456 _ m 9,i 1 BB L Used tractor$400 -- 1 iy - Spreader$1,200 -_-_ �+, :f NIMMliket,FAOrTittr• otatCa':: at• ".P:�*r�'• ,'a Fi"e�'3r ,`, i "1,456 a ei+ _••__ ' '0 0 ___ Snow and Ice Removal atiati ffi'.3e I° s, °• 've Al i STORM DRAINAGE -- Construction 16,673 0 6,887' • %a, • :41,4474414, Valley pan 5th&Graefe$6,100 - Engineerin• 621 0 0! +? I r' Repair and Maintenance 144 775 2,796'. •_• 0 . •'�• Tots !..• ^ 'and Stta�15S, ..m.:...::.' :.74'-' ,X. Hr. a. .#3b7s as '1.Ye 4•X$i'4.41 _ SANITATION -- PARK BOULEVARDS -- Grounds Maintenance 550 1,286 ®§' Of- . -® Time/tempSign Maintenance 0 369 1,448.`. as. 951 ®• Supplies 0 0 0,` <`I 1,201 Other 0 0 0 >F r Tree Purchase/Maintenance 0 0 • ®s o. 1 • 'ti, • Capital outlay-Time/Temp Sign 0 0 0 " r., + ,0, I '' r. a EMMIlltPage 23 Conservation Trust Fund The Conservation Trust Fund accounts for revenues received from the State of Colorado Lottery and park fees used for similar purposes. The lottery moneys have been earmarked by the State for parks and recreation activities. Actual expenditures of these revenues are typically budgeted and recorded in the General Fund. Transfers are made to that fund to complete planned projects or to supplement normal expenditures for parks and recreation activities. Ault has six parks. Liberty Park is the largest and oldest park located east of the high school. Wayside (Memorial) Park and Caboose Park are located adjacent to Highway 85. East Park was renovated in 1997 and is located on the east side of Ault. The newest park is the Ault West Park, located to the north of the school on the west side of town. Page 24 TOWN OF AULT,COLORADO Conservation Trust Fund Statements of Revenues, Expenditures and Changes in Fund Balance Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 _ 2001 2002 REVENUES Colorado Lottery $11,855 $10,745 $11,492 $10457, •,od`..` Park Fees 5,980 1,981 800' Of Contributions 0 0 0 0, Earning on Investments 199 174 166 j 38: -p r`6faGA��Sen` _- #^ ': _ �:�,. � a;t09� "kaa °' 83 OTHER FINANCING USES Transfer to General Fund 14,080 18656 14,958 10,495 , a a 4, t Total Other inanctint !Yses.» ,0 41,,,,,••„7.0". EM . .. +^max ;+C .'"'[C I P �ss FUND BALANCE ' - BE inning .a ". a 7aa • Page 25 Component Unit Library Fund The Library Fund accounts for the receipt of two-thirds of the property taxes collected by the Weld Library District for the service area defined as the boundaries of the Weld County School District RE-9. The Fund accounts for expenditures relating to the operation of the Ault Public Library, serving the area within the school district boundaries. A separate board administers the Library. The Library Board makes their recommendation for officers to the Town Board of Trustees, and the Board of Trustees vote on these recommendations. The library is considered a component unit which to a point is a legally separate organization and is considered part of the Town. Because of the nature and significance of its relationship with the primary government,the exclusion of the other organization would cause the reporting entity's financial statements to be misleading or incomplete. HIGHLIGHTS $116,378 is expected in revenue from the Weld County Library District, and the debt service on the building loan will be $36,000. Page 26 TOWN OF AULT,COLORADO I Com•onent Unit-Libra Statements of Revenues, Expenditures and Changes in Fund Balance Bud•et Year Endin• December31 2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 REVENUES ------ Intergovernmental Federal Grants Grants $0 $0 State Grants $0 $. $0 '•2,73• 1,062 0 1x,•73,. .. m ®ef •1.212 ®: Weld Library District 40,247 42,337 107,936 L. a i n 108,272 Room Rent 275 93 93a 0 e. Fines/Replacement Fees 875 879 965 e e a a Copier Use Fees ' 298 262 262 ' -• t 268` Contributions 2,977 2,785 10,675 -x aa= 2,597, •ae Earning on Investments 2,106 2,426 5,202- e e 7,362: a e Other Miscellaneous Revenues 337 268 980, ..' a, 333, Proceeds from Loan 0 0 - 0 .; ee aee. 350,000'. uotal„gevg" +' €a1i _ fi xel.'!r ,_ a• . A- vre .4_:,arl EXPENDITURES n Administration IMINIIMIK ' Salaries 18,766 20,103 26,040 ',e, 28,104 e®e Worker's Compensation 331 350 387 „�. •=4,41221„ 0` e a Payroll Taxes 1,535 1,582 2,070 ;_= • a 2,513, e a Children's Programs 718 RWS; a, 0 0 Engineering/Architectural - 0 0 12,200 qasiaE 13,683 a Office Supplies and Postage 470 849 1,183 -•e 618- c•e Publications 0 0 0 ,.4;•110Z' 185 s.,r- + Dues and Subscriptions 25 188 530 s' • e Telephone/56K 2,275 1,525 897,'S',•:•.:••!::: a s;: 2,971 a „ l ®a Audit 1,200 1,100 1,100 • "p ae®_ 1,100 Ant,. ea Repairs and Maintenance t ? 0 0 erne; 50 . „ ae Continuing Education - 0 a 0 0 105' p.� Bookkeeping 900 1,200 1,440 s ,eew `r k 1 500 $ " �' s m Miscellaneous 336 278 1}'y'u „.A 'y...m e'e e e Mileage 96 65 184:z�, �_•°„Li`�'p.s x ee Total kdmini' .:rm i rc BUILDING -- Insurance 918 885 885" aa® 992 eee Utilities 2,166 1,996 2,866-Air-,,,-C1.:50”aaO, 6,012tpAilliaitriciA Lawn Care 138 115 107 nio 0 taniKiiiii Custodial Payroll 0 0 326 s e s 1,008 a e Supplies 342 308 .ee: 680' t Page 27 TOWN OF AULT,COLORADO Component Unit-Library Statements of Revenues, Expenditures and Changes in Fund Balance Budget Year Endinq December 31,2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2.001 2002 ORDER IT oTT kc�aMd b�fitt writ 4 �.. era $14692rg g • Furniture and Fixtures$2,000 _ ��. + =s -y A Technology and Computers$4,400 cis r 4w a • DEB.TASERV1-' ... . . .... _ 2 Cy 3 i"$Fy''ROA sT1O7.k'L5aE1F 'ENFz1f �4RE .. �$ & ,'tea* + , k. OTHER FINANCING SOURCES „' '� .U' 'erg.a8wR�4s'fi @5, :.'9Fs1 9r1 EXCESS(DEFICIENCY)PEON F REVENUES OVER EXDITURES } ='" ce�'T z aF ya 7`' ., ...' _.„ re,!-......*::::23,C Ht , P adt a e `° "Pt `i � k�am.� -x $ ta FUND BALANCE ',:21:',-;',.... 2 .g 5.. * 'd a� a ° 3s>^`� 4 'r'h, ,.:--1,-. ---i 4'%I £ .- ' a' t.' -Th..," y �s�.t „ , i _y � a: -'• ,- 1 , oats .''" �`r: %fi' tea 9.� R-4' , ' a'a a III .F. ., $ ' tk* `t' " `. £ a h£ r. ErZ v A,° 't"r *',„ a:`?sa; 7t)".-, : a'- , ,._...., l'''''1) 'ta °T«..".. .....q,-a ::. .e"°r# ;'. . as ` i t `.sa w°i s... 'r' 3," e .. Page 28 Water Fund The Water Fund is an Enterprise Fund that accounts for those activities where measurement of net income is of primary concern for the purpose of setting utility rates or determining other fees. The Water Fund accounts for assets,liabilities, revenues and expenses involved in operating the Town's municipal water system. The fund's principal source of revenue is water usage fees charged to Town residents. This Utility provides services relating to the distribution of the Town's water, including management, operation and maintenance of water mains, valves, hydrants, and meters. Page 29 TOWN OF AULT,COLORADO ' WATER FUND Statements of Revenues, Expenditures and Changes in Working Capital Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget ins 1999 2000 2001 2002 FINANCIAL RESOURCES PROVIDED Water Sales $207,876 $197,726 $227,542 ` 'a, $227,865 ', Water Tap Fees 18,000 6,000 0 a a a 5,000 s a to, North Weld County Water District "� 1� a ,z , 1, 6800 ,. Plant Investment Fee 16,200 11,800 0 x - '1"'l a m' : � *' , - 300 0 ,,' a o s Water Meter Fees 2,090 980 0 , aA,; �` Proceeds fram disposal of asset 0 0 1,145 .›' �` az 0 "- " `� � Water Share Contributions 26,000 16,500 33,950 era- +t1, ® 10,000 "c mot' `ti" ' Grant Revenue 0 0 0 . �qtr s .. " 'l fi a � 0 r��4 aaa Turn on After Water Shut Off 300 200 0 ..,a a .4. a:a. 700 s ; Construction Water 43 0 0 4y '" ° ` "" ` ,1ta « t ��`a a 85 .. L a a, Other Revenues 221 432 646 ,.;;.4, 0 -Ik +.,^ L Earnings on Investments 11,971 12,375 11,288 t^r ^a 1 a.8W 9,324 I a a a'. Late Notice and Finance Charges 4,083 3,784 4,510 �'.-,'m.,� V+a 4 615 •':. {° ,� a n"1, Water Line Maintenance 0 0 0 vh9aa 0 _ � 1oaw lotal`R;e_s_murces,Proaviide . _ a' e .t 279,a _ . 6"m' 1102; ,_. FINANCIAL RESOURCES APPLIED .'L .:aa „; ,.,a 'R+ Y k xt , - Administration .:21:-.::71,;::;7:a+% $ R Salaries $20,381 $22,762 $26,365 :„ ,, ' o%" $29,014 5.:A Custodial a 0 234 4 !..: 283 � : Workers Compensation 97 164 224 x - -0 , Health Insurance 1,469 1,893 2,272 T.: J '.C ';•' Payroll Taxes 1,544 1,770 1,977 " µ. 2,469 ,..41.4A.:/,,,:'.42,04,; Employee Benefits 0 0 0 `, xl ,-. 1,100 s . ,* Office Supplies 1,677 2,159 3,533 -'� �:n a a 1 568LC, -� ;;'a s-. Postage 905 1,117 901 :` N �r e P 1 055 * . at; Consultant Services � ... Publishing 0 0 7 a 1 , + 2 999 , 474 828 787 tw r�.�9�� 999 a Dues and Subscriptions 453 233 340 :., -,,,I47 7 272 `,g g, t e- Bank Charges 0 0 207 fr ,,...,14,I,4. 203 ' -,,. a Utilities 892 784 1,016 ;a. is 4 775 �' .t sts Telephone 1,101 789 1,208 -„ -- 1449 J. ' 1,7,;(4 , Legal Services 0 0 0 ., , r' 55 �" ' ' n of Audit 1,800 1,221 1,629 ,1I'-',,-,— tn9i•M 1,105 '�' :::V I. Repairs - 1,393 558 445 „` m a 486 r 4"' "H a, , Continuing Education 132 0 0 '_`� w `k Vin', 0 i �t . 'C'. Miscellaneous - 0 0 133 l: ` „ t,-.. 0 i 1,7 Insurance and Bonds 662 663 735 ta::a r 837 4i� � . Mileage 0 67 106 '...r.,4:7 -.....:,,rct 68 '5 y Other Supplies - 1,064 683 0 ` ., +a a 1,010 I I e a; Computer Support/Training 1,319 3,105 1,548 ' '- a"` 942 `- W 2E`o Ad'ma ia't'2atwtl :.>a _ m ._ fi .t. S.h+$ :.:12.4M- , -4-a :14i,,r' ,' a 1 1 I I I 1 Page 30 TOWN OFAULT,COLORADO WATER FUND Statements of Revenues,Expenditures and Changes in Working Capital Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2-r°01 � 2002 Operations ' Salaries $10,770 $11,904 $13,878 $16,,779-j $15264 $23156'. Worker's Compensation 516 582 726 ;832',; 614 s? 773,; Health Insurance 881 1,136 1,608 ; 1,586_: 1,397 Sitgift544 Payroll Taxes 857 923 1,121 1,2.70 1188 l E1.,772. Employees Benefits 0 0 0 ° ;,,E O,, 180 w '3,883: Engineering 140 0 0 1144,44:4§00,:f; 1,290 x d: Professional Services 0 0 0 " '2; 0:-: 150 viroirviap. Utilities 8,566 7,187 7,8809,000: 9,815 MaSE40,000. Grounds Maintenance 0 0 0 ,` 0`I 793 ,}=tEEP s 854}, Grounds Maintenance/Mowing 570 713 749 "", .„7692 744 '.':'- E tom..:. Publications 0 0 0 50: 230 ?Ft x7 5O Dues and Subscriptions 0 0 0 it ''! '1, Q.' 4 ,+.'_v 4 Telephone 0 0 30 :" 50, 32 a ;`; `° .50'- Repair and Maintenance 1,236 11,211 4,867 Taitliitt 6167: 1,786 :_ '+ :2000: System Repair and Maintenance 0 0 0 z 3 „ �0 2,500 '`,.r E! 5000; Miscellaneous 0 0 34 e1 100:. 0 3 i 100: Water Sampling and Testing 414 423 435 500 p 371 1 s0 Insurance 1,990 1,861 1,720 r '2000 1,850 ; 02',150', Supplies 227 403 637 '"x,100 1,256 1`,500 Gas,Oil and Service 229 176 221 i.2.,26g`=. 287 11 300., Water Treatment and Distribution 89,295 79,580 99,755 g F E 10$,602`_. ,�,, 108 417 , r 115000' Water Share Assessments 8,370 10,039 9,819 El'11O7f:4 5 12,547 15000; North Weld Plant Investment Fees 0 0 0 w' {n,•x 0 •' `1206,256 Total=Operations r:. . ,.:.,. . „ ..124,061.., o- __126,438 143;480 . _ .,,.438,984 .-.w.;;460,715 ..:'• 392,482:' 41VatailIg4M R e Capital Outlay t'# 1 ` "` Operations 108,007 151,725 31,944 ',20;468; 19,470 9 Design and Land Acquisitions$160,000 ' alin,,tigii2rgig Patching Fourth Street$8,333 E 'e. a ;: r e 12"line Fourth Street$16,000 PathittrfflaSt East outside users water line$16,000 rs x Used tractor$1,800 '' " Administration 0 755 1 ^14,200;! .I € 332' Cash Receipts Module$995/3 1 thiftNi3 arig Meter Pit Installations 0 1,496 ., -6 0' 8,192 ;s 42,555: giti . r Total Caput-Outlag . ,.. . .. :a1'08,0fYX.:;:-{..453,976 :.. ,-31 4 rt{qil_fW ,118 .,„ ... F 27662. x242,820' OTHER FINANCING USES p.� N r,,; '' - ds liadransfer:fe Stfeet,System kilo: lg0Pgo�.:. :: . : ,000 .; 1§:;PaO„ W3 15 000 15,000 : x Total Resources Applied . .. ,. .-.277,431 .., .:;: ,940.6: :•-:`=•234,084....0, _.: 95,3 252,154 ;Z5 :;710,682; Page 31 TOWN OF AULT,COLORADO WATER FUND Statements of Revenues,Expenditures and Changes in Working Capital Budget Year Ending December 31,2002 _ ___ Actual Actual Actual Budget I Estimated Budget 1998 1999 2000 2O01 gNa INCREASE(DECREASE)IN FINANCU4k RESOURCES '$9,333 . ... ;3$84; 43)01.. ., :' 997 .`,.._,.`.$309,4 ° ... .-.$tZ535 .,:.329x `:. L -p WORKING CAPITAL '� �-- K� t. ;£ N i ittat' �"'y•yRy �y as rif I.J . �Kt� "{{'33 has ff Y �,��t1N itif Ht i! '.::.� 1l.: 32 410 .;5.... /f Z.'�.l 4DitiO� 'fu'.� . �. 1 i.. t 344 ..e a.. ct :ne_ 1 t 01 " , . I � a ' End'obi` ,,.N^�:��;si�:��;�: ;: �, E+ .O�;F 33�1►?�t., a.:.2�f6669 ,._ .::29�,�.,S. �`� �s �3 � _{ : 2. t� ti,N b r Page 32 Sanitation Fund The Sanitation Fund provides the Town's utility customers with all services associated with the operation and maintenance of a wastewater treatment system and trash collection. Revenues Revenue is provided to this fund primarily by users fees. The Sanitation Fund recovers at least 100%of its annual operating costs. The following are revenue sources for this fund: 1. Residential and commercial users are charged sewer fees according to water tap size. The following fees are: Residential, in town per/month/dwelling unit $11.50 Residential, outside user per/month/dwelling unit 20.50 Commercial base monthly rate 11.50 Laundromats, restaurants, meat processing facilities, car wash facilities 11.50 Plus fifty cents per thousand gallons water used Public Schools shall be thirty-six cents per each student and faculty member per month adjusted annually based on enrollment report furnished by the school on September 1 of each year. Industrial sanitary sewer rates shall be determined by the Town Administrator, with the approval of the Town Attorney and Ault Town Board of Trustees by contract with each industrial user based on amount and type of sewage discharge. Usage exceeding purchased allocation will be charged a fifty-percentage (50%) surcharge. 2. Trash Collection: The trash collection utility was moved to the Sanitation Fund January 1, 1995 The fees are as follows: Residential(up to three containers) per month: $8.00 Page 33 TOWN OF AULT,COLORADO I SANITATION FUND Statements of Revenues,Expenditures and Changes in Working Capital Budget Year Ending December 31,2002 Actual Actual Actual Budget Estimated Budget 1998 1999 2000 2001 2002 FINANCIAL RESOURCES PROVIDED Sewage Treatment Fees $84,517 $85,907 $91,429 _Si $92,370 " '9 Sewer Tap Fees 11,200 5,000 4,250 i2 3,000 aae Grant Revenue 0 0 0 .s 0 ; n 7a;0ep Revenue From Sale Fixed Assets 8 0 1,145 : alt 0 ®k. Earnings on Investments 17,607 16,541 20,619 : s a a`' 18,240 a mp®=, Trash Collection Fees 34,825 36,513 37,474 37, 04 . Asphalt Repair - 0 0 0 '. 0 Other 0 0 63 01e.; 0 qi;' "Tota esourrec'Provided ,.n° . •. 14„118,157. �.E''"n "' 96'.,.,_`." `..54,91 ',-'- 35 .. . ,314 ,'7'80 FINANCIAL RESOURCES APPLIED a Administration _ Salaries 20,387 - 22,762 26,364 _ s .�s. 29,014 . •al.s Custodial 0 0 234 x ..• 283 z` Worker's Compensation 97 164 224 :::Y\43‘.; •= 123 - - ;a Health Insurance 1,469 1,893 2,272 d.= rim 2,891 =m o Payroll Taxes 1,544 1,771 1,977 _ = 2,469 =s` r Employee Benefits 0 0 0 asl 1,100 ;' Office Supplies - 1,627 1,793 3,578 r m s c 1,568 s 6 s Postage 905 930 814 m- 996 $+ Consultant Services 0 0 0 2,073 - °Ali Publications 368 764 419 " - e§0 ' ' gss•n Dues and Subscriptions 143 283 190 108 ' : s Bank charges 0 0 207 s-, 203 _,�,. Utilities 892 784 861 _„a, 775 ` a s s�` Telephone 1,101 784 1,208 "' +s 1,449 r 1.9' Legal 216 0 0 " ,. 23 r. Audit 1,800 1,221 1,629 > so 1,105 - Asa Miscellaneous 0 0 0 ;rztir 0 F s s Repairs and Maintenance 1,381 588 445 ss' 486 ;. as Continuing Education 132 0 0, ®s. 0 " s e> Insurance 662 663 735 .. .ss 837 _ 'V Mileage 0 66 106 s l 68 l'llYi2i'll'7:l4S.Ve" Supplies 1,135 657 0 ®.' 1,010 °'t Ati Computer Support/Training 1,319 3,105 1,548 : ' 942 x. . sa TTotaatAd.' ti .f -gasp-Lea,. ''` 8,22 ei . Vii, 16 „ .48,05 . 9.832"a Page 34 TOWN OF AULT,COLORADO SANITATION FUND Statements of Revenues,Expenditures and Changes in Fund Balance Budget Year Ending December 31,2002 Actual Actual Actual Budget I Estimated Budget 1998 - 1999 2000 2001 2002 Operations Salaries $8,078 $8,928 $10,409 eal,f12.W $11,573 t.' '3t67 Workers' Compensation 571 1,262 428 el�.- 4 422 '° r Health Insurance 661 852 1,206 f �_ = 1048 .' a=: Payroll Taxes 643 692 841 `" t '' ?-{: 919 9P Employee Benefits 0 0 0 - _ 135 f � ! 13 Publications 0 0 0 .'aia•, 230 ati Dues and subscription 0 0 0 " a k u' ,: Utilities 311 350 365 aa, r� a0? Telephone 0 0 30 •'14 a., 32 .}1,4-0S-07b,,, Engineering and Testing 4,760 281 2,756m'114 a,a: 4,109 Fa ' ;. Sewage Discharge Administrative Fees 413 413 413 , g z - a sip 413 4;( Certified Operator Services 5,294 6,381 6,500 � •a a 4 (:41:04,1i•'_ A Equipment repair 0 0 0 ,'s3� , ,a, 1 , ; y ° System repair and maintenance 9,453 10,662 9,473 •�' a '.: 11 2 2 ,1. a at Continuing Education 0 0 0 15 a 555 , , e a Ground Maintenance 0 350 275 `. s a a`? ' Va6C: "�»a Lab Testing 8,380 3,763 12,703 5 a a a" 12 7•5 ' ' a ate., Insurance and Bonds 1,156 1,147 1,255 "- ' s a 5 a e I. Supplies 692 780 816 * ,.$ �. .+a 12 5 a4. Gas,Oil, Service 229 176 221 ,1.1.%;:-,,:.'. -,a2 ''" ' a e Trash Collection 23,297 23,399 24,818 ;o-P -= a 25,817 a a a` Miscellaneous Expense 0 0 335 �_ i 0 Sa, „f s“a Total Operatforls`�-:. -. ' *' -4,,6 .938 :: .59 i6. '9 '"4 :`-.:.89g1f�l.�».� --T9,t4n xua. ,- ire a - 4 Capital Outlay a - Operations: 5,142 23,630 11,309 ! 49,994 Design Phase,$65,000 Interim improvements$86,366 Administration: 1,759 755 626 -1 Cash receipts module$99513 Total Capital Oritlayt4 'm ra ", - ,901; 324.386?n ii s trattr k62 . �& P3 i Other Finyanapanq Usc�e�sai. .t� s� �a nn� .ka�.�� ;.v.1-2)',.:”'.:t1, � � nsfettoStreetei:ir{ts:FR1nd ,:&t' „ .A 000 00 ".?9-�i}4gac: 0O mom. 'io;f 3^-2.)4 .:”'.:tia, , t ''i ,i>>.e I 1 .,_.,R I ft € .x* a n.;•«, 4tal'Res es ARP w" i a'- ' '7t1gAn L.:,'„` .....i 'a r'i.. :'e': qt?,. "'1;4 t. z 3:;'4` ,. m s t:... '+ 9;,:. (11-L1- 671 A ' > ,0a4 1.�*4re may- WORKING CAPITAL y s `, rFltllri h�r+ "l {+'-.`--�` a`"�9�, *.. ._ '.. . :ye, .. - ,: .',ss-�4 +�R*''WYn 's End earj't . �ar.. "" _ ' .— _ ' ': 41, i" 06 Page 35 ADDITIONAL INFORMATION/REQUIREMENTS 2002 Budget Fund totals/Fund Balance increase Supplemental Schedule: Lease-Purchase agreement Resolution 2001- 12, a Resolution to Adopt the Budget Resolution 2001-13, a Resolution to Set Mill Levies and Certification of Mill Levies Resolution 2001-14, a Resolution to Appropriate Sums of Money Page 36 2002 BUDGET SUMMARY Fund Beginning Revenues Expenditures Reserves Balance General $539,120 $755,616 $744,747 $549,989 Street Systems 301,741 65,178 190,223 176,696 Conservation Trust 500 17,538 18,038 0 Component Unit Library 172,025 129,239 129,239 172,025 Water 304,190 1,002,910 710,682 596,418 Sanitation 384,749 954,780 327,647 1,011,882 TOTALS $1,702,325 $2,925,261 $2,120,576 $2,507,010 FUND BALANCE INCREASE The following table shows the Fund Balances for 1986-2002. The years of 1986-2000 are actual audited balances, 2001 is estimated actual, and 2002 is the projected budget. Please note the fund balance increases of$1,330,664 from 1986 to the 2001 estimated actual. Fund Balances/Working Capital, 1986-2002 1986 371661 1987 468306 1988 626989 1989 688609 1990 756399 1991 826447 1992 933288 1993 1008021 1994 1105076 1995 1239127 1996 1355000 1997 1410203 1998 1445356 1999 1426908 2000 1580175 2001 1702325 2002 2507010 Page 37 TOWN OF AULT, COLORADO Supplemental Schedule Lease-Purchase Agreement Budget Year Ending December 31, 2001 Proiect 2002 Payment Total Obligation Years Remaining Construction Library Building $36,000 $350,000 18 The loan was for the purpose of financing the Town's construction and eventual occupancy of the public library facility owned by the Lessor. The new facility was build upon property owned in fee by the Town and being leased to Lessor under a ground lease of even date. The property will be used for the established governmental purposes of the Town. The Lease is terminable annually by a failure of the Town to appropriate funds for continued occupancy under the Lease. TOWN OF AULT, COLORADO Supplemental Schedule Lease-Purchase Agreement Budget Year Ending December 31, 2002 Project 2002 Payment Total Obligation Years Remaining Lease/Purchase Copier with Network $3565.32 $17,826.60 4 Scan Note: After budget approval, the contact was changed from 4 years to 5 years, and the annual payment reduced from$4,249.00 to $3,565.32,to be paid from Police Pension Fund Residual. Page 38 TOWN OF AULT RESOLUTION NO. 2001-12 RESOLUTION TO ADOPT BUDGET A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES FOR EACH FUND AM) ADOPTING A BUDGET FOR THE TOWN OF AULT, COLORADO, FOR THE CALENDAR YEAR BEGINNING THE FIRST DAY OF JANUARY,2002 ENDING ON THE LAST DAY OF DECEMBER,2002. WHEREAS, the Board of Trustees of the Town of Ault has appointed Patricia J. Lesh, Town Clerk/Treasurer to prepare and submit a proposed budget to said governing body at the proper time, and; WHEREAS, upon due and proper notice, published in accordance with the law said proposed budget was open for inspection by the public at a designated place, a public hearing was held on December 19, 2001, and interested taxpayers were given the opportunity to file or register any objections to said proposed budget, and; WHEREAS, whatever increases may have been made in the expenditures, 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 Ault, Colorado: Section 1. That estimated expenditures for each fund are as follows: General Fund $744,747 Street Systems Fund 190,223 Conservation Trust Fund 18,038 Library Fund 129,239 Water Fund 710,682 Sanitation Fund 327,647 TOTAL $2,120,576 Page 39 Section 2. That the estimated resources for each fund are follows: General Fund: From sources other than general property tax 699,193 From the general property tax levy 56,423 TOTAL GENERAL FUND $755,616 Street Systems Fund: 110,718 Conservation Trust: 17,538 Library Fund: 131,239 Water Fund: 1,002,910 Sanitation Fund: 954,780 GRAND TOTAL $2,972,801 ADOPTED, this 19th day of December, A.D., 2001. Stanley D. Cass, Mayor Attest: Page 40 RESOLUTION NO. 2001-13 TOWN OF AULT, COLORADO RESOLUTION TO SET MILL LEVIES WHEREAS, the Board of Trustees of the Town of Ault will adopt the annual budget in accordance with the Local Government Budget Law on December 19, 2001; and WHEREAS, the 2001 net valuation for assessment for the Town of Ault as certified by the County Assessor is 7,839,727. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF THE TOWN OF AULT, COLORADO: That for the purpose of meeting all general operating expenses of the Town of Ault during the 2002 budget year, there is hereby levied a tax of 7.197 mills upon each dollar of the total valuation for assessment of all taxable property within the Town for the year 2002. That the Town Clerk is hereby authorized and directed to immediately certify to the County Commissioners of Weld County, Colorado, the mill levies for the Town of Ault as hereinabove determined and set. ADOPTED the 19th day of December 2001. 44 Stanley i. Cass, Mayor ATTEST: —.9eVotij Gerri L. Benavides, Deputy Town Clerk Page 41 TO: County Commissioners of Wel d County, Colorado. The Trustees (governing board) of the Town of Ault hereby certifies the following mill levies to be extended upon the (local government) GROSS * assessed valuation of $ 7,839,727 . Submitted this date: December 15, 2001 PURPOSE LEVY REVENUE 1. General operating expenses [This includes _ 7.197 mills $ 56,423 fire pension,if applicable.] 2. (MINUS) Temporary property tax credit/ ( 0 )mills t $( 0 ) Temporary mill levy rate reduction 39-1-111.5, C.R.S. t IF THE CREDIT DOES NOT APPLY TO the General Operating Expenses levy PLEASE INDICATE RFRE THE LEVY TO WHICH THE CREDIT APPLIES:SUBTOTAL . 7.197 mills $ 56,423 3. General obligation bonds and interest [Special Districts must certify separately for each debt pursuant to 32-1-1603,C.R.S.; see back of this form.] 0 mills $ 0 4. Contractual obligations approved at election 0 mills $ 0 5. Capital expenditures [These revenues are not subject to the 0 mills $ 0 statutory property tax revenue limit if they are approved by counties and municipalities through public hearing pursuant to 29-I-301(1.2)C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29-1-302(1.5)C.R.S.or for any entity if approved at election.] 6. Refunds/Abatements • Q mills $ 0 7. Other(specify): 0 mills $ 0 [These revenues are for purposes not indicated above in#1 through#6 - and are not subject to the statutory property tax revenue limit.] TOTAL 7.197 mills $ 56,423 NOTE: Certification must be carried to three decimal places only. NOTE: If you certify to more than one county, you must certify the same levy to each county. NOTE: If your boundaries extend into more than one county, please list all counties here: Contact person: Stan]ey Cass/r Daytime phone: ( 970 ) 834-2844 Signed: �r� �' �/L' Title Mayor Attach one completed cop of this form to your adopted 2002 budget and mail to the Division of Local Government, Room 521, 1313 Sherman Street, Denver, Colorado 80203, (303) 866-2156.- Page 1 of 2 * As reported by County Assessor in final certification; use NET Assessed Valuation to calculate any levy. FORM DLG 70(rev.6/01) Page 42 RESOLUTION NO.2001-14 TOWN OF AULT, COLORADO RESOLUTION TO APPROPRIATE SUMS OF MONEY A RESOLUTION APPROPRIATING SUMS OF MONEY TO III1I, VARIOUS FUNDS AND SPENDING AGENCIES, IN THE AMOUNTS AND FOR 1'HE PURPOSE AS SET FORTH BELOW, FOR THE TOWN OF AULT, COLORADO, FOR THE 2002 BUDGET YEAR. WHEREAS, the Board of Trustees has adopted the annual budget in accordance with the Local Government Budget Law on December 19, 2001; and WHEREAS, the Board of Trustees has made provision therein for revenues in an amount equal to or greater than the total proposed expenditures as set forth in said budget; and WHEREAS, it is not only required by law, but also necessary to appropriate the revenues provided in the budget to and for the purposes described below, so as not to impair the operations of the Town. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF THE TOWN OF AULT, COLORADO: THAT the following sums are hereby appropriated from the revenue of each fund, to each fund, for the purposes stated: General Fund: Current Operating Expense $657,366 Capital Outlay 87,381 TOTAL GENERAL FUND $744,747 Street Systems Fund Current Operating Expenses 64,306 Capital Outlay 125,917 TOTAL STREET SYSTEMS FUND 190,223 Conservation Trust Fund Current Operating Expenses 18,038 TOTAL CONSERVATION TRUST FUND 18,038 Water Fund Current Operating Expenses 467,862 Capital Outlay 242,820 TOTAL WATER FUND 710,682 Sanitation Fund Current Operating Expenses 177,315 Capital Outlay 150,332 TOTAL SANITATION FUND 327,647 Page 43 Library Fund Current Operating Expenses 122,839 Capital Outlay 6,400 TOTAL LIBRARY FUND 129,239 ADOPTED this 19th day of December 2001. Stanley D. Cass,twLyor ne- Attest: Gerri L. enavides,Deputy Town Clerk Page 44 Hello