HomeMy WebLinkAbout841076.tiff NORTHERN COLORADO
WATER CONSERVANCY DISTRICT
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7983 ANNUAL REPORT
821076
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The heavy mcuntain snowpaisk in In an effort to put excess w dmto
L983 promised to refill Colorado-Big a beneficial use, non-charge del very
Thompson Project (C-BT;reservoirs of C-BT was made. Water user:. en-
which were depleted in 1982, and _ joyed 62,046 acre-feet of s uppiy di-
provide abundant streamllows for verted and managed in order to keep
diversion and use. But, surprising _ .! early "calls" off of the system and
provide additional water witlolt
rune season snowfall caused record a;� "' -u- ""r-,. charge. As summer wore on fl ,oc
we e three re times he tributary heavier
o nor a*" ...,
, .: x waters receded and rverflaws - �.uld
mere heavier than `case TM>r r not meet the demand tor:row w a.er
mal. '"�`
' :: As it has since the early I 950 ; the
Colorado-Big Thompson Froze
made up thedifference be twe. r .at,::-
season demand and supply.
Here, Project water supplements
the sparse river flow near the 'rig
Thompson Hydroelectric Stall ol..Re.
i venue to the United States farm the
sale of hydroelectric power ge rer
ated by C-BT exceeded$6 mill_c.r fr.
1983.
_ Local reservoir systems tilled
, r.' quickly and were unable to store dur-
ing the flood "peaks". The Cache la
Poudre River raged all spring with
an incredible total flow of 727,347
acre-feet. Water lost from he South
Platte River Basin exceeded 2.087
°e million acre-feet, more than double
the amount of water that can be
stored in the entire C-BT Project.
Statewide,the cost of repai,ing flood
damage exceeded $17 mil ion.
A seemingly endless series of
spring storms on the plains saturated
the soil with over 13 inches of rain
by the end of June. Precipitation to-
taled 17.89 inches in 1983,near'.y four
inches above average.
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An important aspect of District op- Construction of this r a for ad lion
oration in 1982 was a high profile it to the District Heil(tqueriers «
political and legal issues affecting begun in 1983 When cc replete. •a:.v
the interests of water users.This ad- in'84, tt w il.house c ane.v dispo hing
• °; ,° I"F' vocacy program begins in local center foi Dnstr.ct water dells .0:
✓„ _.� _ r .zs water courts and continues on from C-B andMu-ucnp I.Subd tint
''« g through the state legislature and file operation of the Wind Sap I.
federal congress.
.,
C-BT serves the domestic needs of 5� ,i.,,,,/,-,,-)I, en *tat; r^!t
rapidly g-owing front-range cities ° t ' ^� -
and the demands of a iii n sector of
rtiaa'.ed agriculture_ , *�
O-wig 400,000 Colorado as receive
a
a portion of theirdrinking wa[ersup- ar � � �*; � ,'
ply from C.BT. Industries and
utilities also depend upon the Reject
for water and power. r._._
Following beneficial ur es in Weld, ' A k�
kit
Lorimer cmd Boulder Counties, re- ri F;f ' ''.
turn !lows nigrate to groundwater -riatit
zones and -fiver systems for add!- - ax vrt
tional use downstream in Morgan, !
Logan, Washington and Sedgwick ,�
Counties The agricultural usage of An organization is only as gc dos
C-BT valsr has culminated in a gross 1
,r^c its people. The Df>trict staff I s
crop value within the Dn..trio of grown tc over 30 and yet emj -woe
$2 5 b5 ,2 since with "Dt .. - �, turnover remains prod_catty
$249,954,377 2 accrued in 1983. � y 3q `A' nonexistent. At this s aft devr op
>3 r,. ry+ . ment seminar, former manag Bob
Barkley and Director Emeritus Be 1
Major maintenance projects are Nix impart some of the.r 60 y. us o
completedtoconsistentlyhighstcn- experience to the entire grow;
dards by the District's Operations
and Maintenance Department. Mast
of the canal systeni is over 35 years
old yet systemwide water loss is less
than 5 percent,attesting to an effec-
tive maintenance program.
2 Nov them Colorado Water Conservan y Dis cr
MANAGERS MESSAGE
1983 was a ,ear of preparation for future challenges.
The remainder of this decade will test the Northern Colorado Water Conseivaric y Dis tot
as it has never been before. The coming years will measure the flexibi.ity of the Colorado ig
Thompson Project, the character of the District's staff, and the wisdom of its Board of Direct, rs.
An organization situated on the cutting edge of both technology and policy will be nee. ec
to meet the operational, political, legal,and public demands created by growth and change
Quota water delivery in 1983 was the lowest since the C-BT began operation 'see ?x
page). The ongoing program of preventive maintenance continued as did the 'song a..
and program of equipment replacement. This long-range planning will result in a well kept pro a_
and modern equipment. Updating and computerizing the District's management crpabil re;
continued through the continued adaptation of modern equipment ar.d technigues
The District remained involved in the comprehensive study of the water demand supp
and facilities of the St. Vrain Basin. This study continued during 1983 in an attemp to dev' c_
a water resources master plan for the Si. Vrain Valley. The District is still active in initic n,:
a similar comprehensive study and master planning effort for the entire Soul] I lutte Bi s..
in cooperation with other water user er.tities and the Colorado Water Resources c nd Pt ve
Development Authorit,;.
Construction of the Municipal Subdistrict's Windy Gap Project hit full stride in 1183. rc,
both the Conservancy District and the Municipal Subdistrict are operated by _he s true oft
many resources were allocated to Windy Gap. It's important for each constit i -nt of thi
Conservancy District to rest assured that costs attributed to Windy Gap are proper]y chit fe(
to the municipalities who comprise the Subdistrict. A major effort in 1933 was the d clop. ec
of accounting systems which guarantee that job costs are properly as bettye n the w
organizations.
While these system maintenance, public affairs, and administrative Ili -I wen it
creased, 1983 was a good year to plat ahead. It ,vas a year of training p015(c a ael a Mr,
computer terminal, at the gauging stations, and in the field. This organization wit: fort au-
to find highly motivated and well-educated individuals to join the staff and b- taugi, bi
experienced members of the operations computer, and engineering departments A the n, r
time, new information management techniques were applied in word processi -ci, lint .c- ,
dispatching, water allotment, and rights-of-way. These systems have allowed tl _. Distr t
process much more data without markedly increasing its administrative s ate..
1983 also n-arked The District's entry into high tech::,ology which will improve. watt r mai mi-
ment. This organization is taking machinery out of the laboratory and applyin a it to oil y
decisions that increased the yield of water everyw [ere in the system. We 'rove it cvea rot
1910's technology to toot of the 1980's.
Our goal is to operate much like a successful priv ite enterprise-of ficienily anc i tfect_ et
faairn fairness. I responding
hope thele following pags and es w.lrob l illustrates of our aonstituent water Jsers of ihe efforts made in 19811 to cod clh_ -r 1
that goal.
On behalf of the Board of Directors and the Dish ict staff, it is my pleas sit to ese- is
Annual Report.
( x 4_53cf__— Vie*
vvt'.
Larry D. Simpson
Secretary-Manager
1983 Annua.! Report
WATER SUPPLY AND USE
A record snowpack, flooding rivers, soaking spring rains, and abundant loc-rl water storage
combined to require the lowest quota delivery by the District since the Colorado-Big Thompson
began full operation in 1957. The District serves nearly 750,000 Irrigated acres within seven
counties and water demand during the year was far below normal in each geographic area.
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INFLOW
1983&
26 Year Average LJi-1-L-1I-L�--
,;� . r "
000000 l ' ti' - "�--
200.04 Q 1983 ), `1i i 11957-83 -'
339,294 t-, 239,933 t
i
m . '
o — ,j l� 5 ,,• �� DEMAND
�� It 1983&
'� 11 26 Year Average
__ - 300"000
, _-_. 200,000
A ` 1957-1983 I i o Om
1983 J
This grapn illustrates the abnormal water mtuation that oc-urred in 19t'3, by comparing
the year to averaged figures from the 26-year operation of the C-BT. Inflows to the system,
mostly from snowmelt runoff, totaled 329,294 acre-feet(a.l.)corn oared to the 'verage inflow of
239,933 a.f.
While mountain reservoirs filled ti the brim, spring rains negated any demand in farms
and cities below. Spillways opened and sent 92,907a.1. to waste down already swollen rivers-
As skies cleared, Western Slope Reservoirs were still "spilling"so a non-charge delivery
from the District was delivered to eastern slope allottees- This E2,046 a.f. of on-charge water
was brought through the Adams Tunnel and put to a beneficial use rather 0 -:m going unused
to the Pacific Ocean.
By mid-summer, local ditch companies were diverting directly from river: under their own
water rights. Runoff during 1983 was prolonged by the immerse snowpacc and 635,539 a.t
were taken directly from ritreaniflows.
Demand for storage water during the remainder 2f the season (up to Norember I' was the
lowest ever with 98,948 a.1. ordered. The total of non-charge and quota deli\cries was 160,994
a.l., considerably less tha.: the average of 218,124 a.1.
year's end found reservoirs holcieg nearly 900,000 a.f. practically double the 26-year
average-
4 Aorthern Colorado Water L'orser'c-ncv I ' tri:
Slor
WATER SUPPLY AND USE
1983 Water Supply and Use Comparisons
(Acre-feet) 1983 1957-1983
Actual Average
Available Supplies
A. Precipitation-Inches 17.89 4 It
Percent of Average 126%
B.Streamflows Entering the District
Cache la Pc udre 727,347 53 164
Big Thompson 226,450 _29.X00
St.Vrain 152,670 38,336
Boulder Creek 93,411 _ 38.187
Total Tributaries 199,878 626,987
Percent of Average 191%
C Beginning Storage-November I
Ditch System Reservoirs 290,491 .;15 270
CBT System(1) 323,087 _ 336.326
Total Storage - 613,578 _ X56.J96
Total Available Supply ,813,456 ., 85 385
Percent of Average 153%
Water Used
A Stream Diversions-Direct Use 465,873 il1,o66
B. Ditch System Storage Used 136,026 !21,730
C CRT Water Used - 160,994 218.174
Total Use 762,893 861,570
Percent of Average 89%
Storage Carry-Over-October 31
A.Ditch System Reservoirs 282,194 147,712
B CBT System Reservoirs _- 598,162 427,521
Total Carry-Over 880,356 .°f,,23`3
Percent of Average l 34%
(1) East Slope carry-over storage plus Adams Tunnel hr ports.
Beginning East Slope Storage-November 1 142,214 104 317
Adams Tunnel Imports 159,966 229,065
East Slope Streamflow Stored 20,907 -.. '.445
Total Available from CBT 323,087 1:36.827
NCWCD CD Deliveries thru October 31 160,994 218,174
Ending East Slope Storage-October31 155,443 - 98.706
Total Accounted for from CBT' 316,437 316 880
CBT System Loss 6,650 19.947
Loss in%of Available 2.1% 111
e m-
Maintenance protects requ re r:r n
) [.. • and machines. This dike was re u -
" ''�'dA. e� ,
M. forced near the Hansen Su ppiyCre al
during the Poudre flood.
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EASTERN SLOPE OPERATIONS
The District manages, operates, and maintains the water distribution potion of the Col-
orado-Big Thompson Project. Project water Itrds many uses within the Dist hers 1.5 million
acre area. The District boundaries incorporate the fertile lands and growin_f cities between
Fort Collins and Boulder, as well as the irrigated lands along t1 e South Plat a River between
Greeley and the state line at Julesbcrg. In all, the irrigation s apply of nearly 750,000 acres
within the District is supplemented by water delivered from tie C-BT Protect. In addition,
over 400,000 Coloradans receive a portion of their drinking water supply from J-BT. Industries
and utilities also depend upon the project for water and power. Hecreatic a, flood control,
hydroelectric generation, and a stable wate, supply are all vital aspects of Cie project whi':li
has provided many bench s for the residents of northeastern Colorado.
Water used in the system originate:- in the headwatets of ti e Colorado irver. Flows are
collected in Lake Granby, Green Mountain, W-(low Creek, and Shadow Moo Itain Reservoirs.
These western slope reservoirs not only store nearly 650,000 acre-feet of precious water, they
provided 420,450 12-hour visitor days of recr -:t,on in 1983. Water is then Ii:msported under
the Cnntineuhsl Divide via the 13 nille Adams Tunnel. After arriving at the east portal the
waters full about one-hall mile in elevation passing through the turbines of 5 generating
star ons whim, produced 510 million of kilowatt hours of hydroelectricity in :983. The Bureau
of Reclamaton operates the power facilities and the power is marketed h' another federal
age_ny - theWesternArecPow Adounist 't'ion.
Following use In the primer conduit watU I is divided at Flatiron Reser; ,ir either to flow
toward Horsetooth Reservoir to the north, or Carter Lake and Riolder Reservoir in the south.
From there toe water is delivered to the rive systems for diversion through existing facilities
providing both agricultural and domestic supplies. Return flows then migrate to groundwater
zones and river systems for additional use l' downstream div,arters.
-- — -- — RHE,� >7
4� � L9 PO e P vel
G BEN SII VUNPL
,, x. r °
HORSE TOO T LT FORT COLLINS
�~/ ,pY fie -- RESERVO^R du
r. ( 1 °' �STES PARK
GRANDLAR a MARFSUUKE ' $ s,09 TA _R e * . LOVELAND 'r
SNAOOW;IGOUNTAIN INEWODU FLA IRO r / ��
L0.RE L tQt 6nNs Ns r qKE ESERVOI &Mal
4i LANE E 6
ti (( / I REELEIC
z GSA ThIV.PEPAk,oaks \rks„,__s so GA.:rER LAKE
IS7 .nRl 'r�
N LAKE GRAMRY i +��'suU:77 ANAL j -p5 sss
K�' �_—i � [LONGMONT-1
WILLOW GREEt �_� ----_ �-- ON
RESERVOIRN FEEDER 1 G p�,e
__//'',Cs GON` s 1 l.�lWarn
WINO/GAP y /rr� z�1 ' , e/ s-
RESERVOIR it l'
/ y,. Creek A' `r y
FC' - NSERVOI E
� "- e �� RESERVOIR r [JULES6URG9 BOULDER--
'eV n (/ __�> BOULDER
GREEN MOUNT. —o __=. [FORT MORGAN'
RESERVOIR\ , 3ja y
\/`.____� *FEWER PLANTS (DENVER
6 N.rthern Colorado Water Conserc:: try Dr rz,
EASTERN SLOPE OPERATIONS
QUOTA it
Each year during the first week in April, the Board of Directors meets to des rmim tI
delivery quota for the upcoming water year. The Directors consider snowpacK. pro ted
streamflows, precipitation patterns and projected demand before issuing :he quota ant art,
free to raise the figure at their discretion.
The quota calls for the delivery of a percentage rf each acre-foot unit_ The levy 1 of c oat
thus serves as a management tool,allowing water managers to plan d_versions ant lel ivc ler
secure in the fact that stored water will be available.
In order to conserve the resource and cause the storage of suppl-es for use in tutu:, dr t
years, low delivery quotas are set in wat years. Then, to provide vital water for t -sty -- rp• .
high quotas are set in dry years.
On April 1 the Board declared a 50% quota for the 1983 Water Year. Of the 155, if 0 acrE test
made available for delivery, 98,948 a.f was used during the season. Combinec. -mith 6. 046
of non-charge deliveries made earlier m the season, 160,944 acre-feet were delin'ered d u4
the water year.
Distribution of 1983 Quota and Deliveries
Deliveries
Type ofUse (a.f.) _ %of Total
Irrigation 18,697 60
Municipal-Domestic 35,175 19
Industrial 2,500 3
Multi-purpose 1,849 1
Replacement - 2,773 1
T)tal 160,082
Balance Cancelled 60,230 15
Tatal Certified for Deliver/ 221,224 100
(includes 62,046 Non Charge)
0__rrlTrliTr 1rr♦r T- li t vrii7T, %.
It 1/4.111
e
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Domestic Multi-purpose Irrigation Replacement Indu. triad
35,175 1,849 118,697 2,773 2 10
1983 Annual Report 7
WESTERN SLOPE OPERATIONS
Replacement storage for West Slope water isers is provided at Green Mo mtain Reservoir.
52,000 a.f. o.`. replacement storage there enables the C-BT to Rake out-of-priority diversions
a:t Lake Granby. An additional 100,000 a.f. is available for power genera ton and western
slope uses subsequent to 'hose being made in 1937
Under the auspices of United States Senate Document 80, this integrate,t system of high
dams, large reservoirs, pumping fa(i:it'.es and transrnountain tunnels op( rate to conserve
the flows of the Colorado '.liver.
Granby and Willow Creek Reservoirs
Active Acre-Feet
1957-1983
Average 1983
Beginning Storage November 1 325 505 271,628
Ending Storage October 31 330,2119 450,956
Change in Storage + 4,614 + 179,328
Adrens Tunne_Fxports 229.065 159,966
Cc uservedlntiow 239.933 339,294
['rig than Helecse :36 227 29,846
Seepage 4 214 4,895
By-Pass:Spill 22 003 91,907
G toss inflow 31.2 377 465,942
,f Averaga 154'S
TOTAL C-BT-- TOTAL, LOCAL
RESERVOIR STORAGE RESERVOIR STORAGE
904000- . .:AT YEAR'S END
82% OF CAPACITY 6r+OF CAPACITY
ter-
sop,000 --
,
2 o00
s`i my
BOULDEE 29% BOULDER CREEK 71W
CARTER LAKE 48% '0.5. ST VAAIM&LEFTHAND 80%
HOHSETOC7'H 70% BIG&LITTLETHOMPSON70%:
GRANBY95% CACHELAPOUDRE 59%.
146 OF CAPACITY) I%OF CAPACITY)
I'he dispatching roem Is he cent r '1'40
,
of activity dur ng the water deli vet i v " 'I c;fv
season. Water orders are received ?Pr*4 ,mss 4 and computed then Instn coons are ysWg rjq
relayed to fie dmen via radio. Vote w"
ran staffers like Bob Witt in-ureac,u •
rate delivery cad allotrner t account
d
8 Northern Colorado Water CJr5ery n cy Dr •^,C
SIMIMMOIMMIM
1983 CROP REPORT
The 1983 crop year reflected somewhat higher prices for most commodities bu oome"". nal
lower total crop production and values. The reduction in total production a ad ✓clues 'a:
primarily the result of a killing frost early in September which drastically affected the matu :ng
of many crops, much lower prices for onions, and lower prices and acreages for sugar bt -Jts
The gross value of crops produced on irrigated ground within the District dropped from as'
over $261 million in 1982 to just under $250 million this past year. AN gross crop v. lu.
per irrigated acre fell from $411.97 in 1982 to $393.69 last year. Major crops growl; withit, th-
District include corn for grain, ensilage, alfalfa, dry beans, barley, sugar beet pota' e:
and onions.
CROP PRODUCTION AN].t VALUE - 1983
_ Crop _ _ - Harvested Acres _ Yield 'Jal'c
Barley 71,195 5,339,625 Bu. S 12,011, [56
Corn 223,677 27,959,625Bu. 35,27=,,'356
Oats 7,092 397,152 Bu. 794.304
Sorghum 818 27,812Bu. 6H 358
Wheat - 6,910 386,960Bu.. 1 3C- 325
Total Cereals 309,692 $ 99.4`9 599
Alfalfa 123,659 432,806 Tor. ''6 23.958 002
Other Hay 11,457 22,914 Ton 1.512 324
In igated Past ire 8,911 22,278 Aunt. 4£3 116
Ensilage 105,474 2,373,165 Tort 45,O50135
4,3f. 370
CropResidue _ _ . _ — -- -- _ $ £0.4;. 947
Total Forage 249,501
D-yBeans 30,915 519,372Ow:. 1 7,353145
Sugar Beets 25,160 427,720 Ton 14,5E3 143
Potatoes .7,274 1,927,610Cw:. 8,3:4 922
Cabbage
- 1,391 519,372 Cwt. $ 7 3 '.3 145
Sweet Corn 1,738 173,800 Cw I. 1,4: i 160
Beans(for prosessing) 2,782 8,346Ton l,iLi 132
Carrots 1,042 364,700 Cwt. 3.613 470
Onions 12,730 3,819,000Cwt. 26.71' 300
OtherVegetaoles_ _ _ _2,630 _. 2,4' 1722
Total Vegetables 22,313 $ 396 , 265
Total Seed Croos 273 ll 1 25.'
Total Harvested Acres 645,128
LessMultiple Crop _.22'918 _-- -
'IotalHarves'edCropland 622,210 5219,95- 272
Average Gross Crop Value per Irrigated harvested Au(- !f -72
r . 4e„` ,� Using high technology in the field,
'
1 light bars are employed to cress-
.„„;,,,, 7.88. a checkbasicirrigationdecisionsdur-
ai r :II,.,
1 ing the District's Irrigation Manage-
,� ment Service (INS) Program.
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1983 Annual Report 9
IIIIIIMMINNIMMINSIIIIM
DISTRICT FINANCIAL HIGHLIGHTS
The District receives revenue from a 1 mill ad valorem tax, levied on real property within
its boundaries. A major portion of tha' lax is used to repay the ecst of constricting the water
delivery segment of the C-BT Project. The graph below illustrates the sources of that tax
revenue.
Lames AD VALOREM REVENUE SOURCES
31%
I (')less then 1%
iI 1 ," �
b Sedgwick
.0045/!
A t.
g Logan
~ I
I
Wash ng ton
Morgcu .0005%C
Weld
Boulde- 28%
28%
4x.
1983 DISTRICT WATER ASSESSMENT CHARGES .,..
Water assessments are charged for the direct
delivery of C-BT supply. Most irrigators pay $2.50
per acre-foot unit;municipalities and rural/domes ,"•
tic systems are charged$6.25 and industrial allot-
ments are charged $10.00 per acre-foot unit.
t.
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9
0 0
tS>O , r f, 0� �A
,00 Pp 0t0 ,Q t04 0t&oho
de t'' q4o I, pc �a w X6e, 1 C� b� o c Coo
00t .Y.1? ,b\ \o `�l A'001 �ete Oo\e ♦ 00 `o
`90 4be Va b� 'qo .Pa d° 4O I '• Gbq Vie 0° �ti
/
/ // / // / i
/
V if +y .a
. 't.
Source of 1983 Income and Disposition of [983 Income
10 Northern Colorado Water Consarvc c-y Dm to'
DISTRICT LEGAL REPORT
g Dastrict c a nce1 in 1964, r 1983 Eptonly kat tde I Mt,rn e
I immatani years du ing Inis twenty p-.riad Act,Yitys 1., ey
nerr., a 1 r sir nlvc e trig t I time to: o se to spread a I I
7ii. plea,_ asp aspe tn.oIrep e t t .h: Dia t
hi le 4B, r 1 min -ca; c. the 9 1 is 1 I F r L,i
h nRhe t -a ( Iv d.tl I es alt made i+limo t i t t t ]
Ii th the d i R cI ut a d 1 c s='
t iel t studies
9 g n Othe pric Escrow Arc rcr I d s t ? le l ,-I a
a Court t t.d were teed t eel h l t o u P t tl ti s
\' I t r putpc hes,study was c arnmencedco'h s illty tI p c II I. „I tt
,. processorspresently employ d by the District so .d a to lc fa I
John M. Sayre f ro Act 1982 wire r, rdcrea 9 t n ',t r 1 r p I.v of t l tr
I fa rater r with thot q es at t I t i their :shahs tp to an F
pra! -red tor dl-r r.a to e all l t rs c n ie hands p cWining thelegal Ina o nvcal I I. I r
I Dist S ca Ian{ eo ie 'd and p conned r_ Ir pl nlc fa t 1184 r �, I r
facilstics u; other I hit a CALI if I sa omposttir,r1of[31st; t Record;wen, ',nod
Ct p _t !c n P I + in 19El wen th, [inn ottanans with rts St. .trrolnLott Haug `M1 _ r
Col;racy,Watch R EA, I L. -, lop Ant ttv for tt e t t;;c IIr t r l the r rte ,-
pahobS,coristrdst - t powdr tacit ri g t.St V r Rc It Ssita3Iu I tt W. DISUlf A t,,l
Her,
P v ' . L I 33 dray, .and s .rah w . ;per hr tip Ja .Ir II,
'newtet t1 alll ,
I the lineation u:pa cmnatal case ry t 1 I, co d a d. rer olFed A ina em 1 --
the Bremtsvhr rIS heft ft 3M1 311ws cry armi mAtaids- I1 . and iund,Forar,y '. - tl a1 2t
Bar in by a der Hippt udga 4 a fit deca,iou doh teenalert t e Tenth 0at, t l,,;.Irt al Apt, t
I ark I I I -�.,
derided c 1989 It Is a[-ryal r t se. Ihc :I„merphe sled w .I.'ger1 H r n.ute the r!: I nl I
wl 9 r arid ttyt (Inflow's d r
t ,re It no dtscaregp ri a pollutant tlh ac, maws o 't e I Icr t 1 Ar
C [l p y :: 3 hatni 1tt 3c. tst 1e A a e t 'NateC.
C 1 t t, e NUS l I p a toe;l c v passed
t the Study r t
th L took 1 r Ic t u:3 House t H taint 2 72 1,,d p .eed t the .Jth 3 1 obeli r <r 1
h ;ta,. err .. wI [I ets ,t t _HR. e, ap13E.: lth I xnrIh S Huth Mir t cl. '1 tire.
As all ti I: It d Il 1 b s t < ' hot anti d the r U I
c ;Farr;win I c 1131 Aha P honed,/ rt Ifs mg id$r < 1 t,'
I u E v t 7 S. L J 1 Steal It I I .. I t,t 1 9 t r Hail'
Ceklre.r;tive, rm r. r., . 1 lo'. 0 Ito S_, e. tst r. r Into. ,I .I pending 001 vI
Abe [twat !Ises.. :I haat: 4I rr II t r .re.rdragri t ;;- r.. e ..rr r J letr
e rl ct t,,vr, t
- ark wn F ela P n< t rd
-. t n the wr t L I ;dined I M .)hl I c � ' I I hi Sint I
reuse r 4311 Adder ed t t o t r the li t y t c tact k r th i ) r : I latat ntn¢tr hr e Lola; ar and th,uR a 3erl r.en; t I I c fi
ace feel AmerL St le I:mU II rill= 1 HI ni W ..ICI 11Crr .. t_
Ccurt andue I at 36 1 and doc,ur 11 .]- perated e sly 91 t '. p r .
It ts, M sl the 3 ¢9u ht r d a the Nr n +D( redr r . 6I t se t Ie hiu
n t d 1 1 s r I .nt t r n.. i ---d,-I '
t .d3 tear: t t ni 3 1 A { I Tate p '.ter. 1'84
..r
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I r 1 tl 3.r o f H t .. vlir,t rear-Masi cl I ,he coroar y Amtram
Eaark I re a'her 1 1w irk g v l Riprescuitatwa, Hang taanal Csaa elf1ru,SILLICt I
RI whit a d ala> or n (33k1 e r .t watt ( 401 3 h r{ I � p r
tel CCU up ICr I { .v the Unite St ice i W It
7t 'damn,1I r i. slosh, _ he c add .r r thy Federal J t, v e .t ,i
o�pr t to se s to 15 5Ir 1 1 g rs per ET Act I J rho li e V I II- i r r ,
RI h L ry r; - ° - mans s .
a N 1 m i SSi, I. a l l i Cn I obab.n_�a I a,rr ti uld r-. ,. . .., h the :,:I ( �-' r
l t I3 .t. t:, I I 'er 7 1 adding harinj a dr n dealing wI I t It M H-e r r I" I
S at I ic ; I t C It I A uet M eP Ito Rou it blo i r r r1 0 ` jt
t• t r r. 1 le
th basin, t t. tt Ii 1 r dt eiled ar: a r'r sS d l Etas r,ilrr I
Lo -flop I r . I Harr, R rn r o . ill i cu d 'a ue1 r rte l r.
In I Disri proms,. rr EL, ,(a t - dre.�`. .
aL0A'.,I C r.. -hlg I is rz.Errae cl
c h st II t r Ire d t;na t ,
1 v I' to a the u.. I nut,
thou rid de oe edel le r.r_te t _.-. aa�.
N t 4m d t 431 :r s e :e 1 I re t rsy. t r so_
D Ir i c 'III' r
_ Automation adds to producti.�-yi❑
all data entry, but only patient r13d
efficient finance and weird pn,crr
ing specialists liklikeJuneMovee
provide an tar.
accurate financial sole-4
men' or legal correspondence
1983 Annual Report 11
FINANCIAL REPORT
01 DOLLARHIDE 8,SCHWARTZ
�SS REPORT OF CERTIFIED PUBLIC ACCOUNTANTS
We have examined the balance sheets of Northern In our opinion, tie financial statements referred to
Colorado Water Conservancy District as at December 31, above present fairy the financial position of Northern
1983 and 1982, and the related statements of revenues, Colorado Water Conservancy Distri:t as of December 31,
expenses, and changes in retained earnings; revenues, 1983 and 1982, and the results of its operations and
expenditures, and changes in working capital and re- changes in its linen tial position for ne years then ended,
stricted assets-actual and budget;and changes in in conformity with generally accept.:•d accounting princi-
financial position for the years then ended-Our examine- pies applied on a consistent basis
lions were made in accordance with generally accepted pn
auditing standards and,accordingly,included such tests —14.pR,-i±ji t(&-1:u
of the accounting records and such other auditing prose-
du res as we cons-dered necessary in the circumstances. Dc I larhide& Schwartz
BALANCE SHEETS
December 31, 1983 and 1982
ASSETS 1983 1982
CURRENT ASSETS
Cush with County Treasurers °. 18,908 5 43,786
Cash 30,525 34,612
Temporary investments 102,562 314,064
Receivables 2,691,284 2,535,547
Advances to S B.R. 461,500 485,000
Unexpired insurance 15,048 _ 14,026
Total current assets 0 3,319,827 $ 3,427,035
RESTRICTED ASSETS(NOTES 2 and 5) s 6,390,118 $ 5,303,989
PROPERTY AND EQUIPMENT(NOTE 3)
District property f. 3,737,199 $ 3,496,816
Less accumuluted depreciation ( 555,642) 498,570)
Psrpetua_easerr.ents 33,639,058 33,638,050
536,820,615 $36,636,296
546,530,560 $45,367,320
LIABILITIES AND FUND EQUITY
CURRENT L:ABILITIES
Current portion of long-term note(NOTE 4) .≥ 300,000 S 300,000
Current portion of contracts payable(NOTES) 535,064 535,064
Accounts payable 122,604 156,215
Accrued liabilities(NOTE 9) 72,092 54,437
Deferred revenues and credits
Genera.,property taxes 2,157,651 2,039,244
Other 63,000 _ 60,000
Total current liabilities- 3 3,250,41.1 $ 3,144,960
LONG-TERM DEBT,less current maturities
Long-terrr.note(NOTE 4) 3 325,000 $ 625,000
Contracts payable(NOTE 5) 15,031,065 15,566,129
Total long-t erm debt 315,356,065 $16,191,129
Total liabilities 318,606,476 $19,336,089
COMMITMENTS AND CONTINGENCIES'NOTES 3&10'
FUND EQUITY
Contributions(NOTES 6&10) 5 3,849,655 $ 3,849,655
Retained earnings 5 6,911,447 $ 5,792,791
Reserved(NOTE 2)
Unreserved(NOTES 9&10) 17,162,982 16,388,785
Total retained earnings 524,074,429 $22,181,576
Total fund equity £27,924,084 $26,031,231
$46,530,560 $45,367,320
See Notes to Financial Statements.
12 Nc rihern Colorado Water Coasery,r.cy D. tint
SiiinIMMIMMIMIS
STATEMENTS OF REVENUES. EXPENSES AND CHANGES IN RETAINED EARNINGS
Years Ended December 31. 1983 and 1982
1983 1982
Operating revenues:
Water assessments $ 915,774 11,852
Other _ _ 604,950 412,447
Total operat mg revenues S 1,520,724 S 1, C 4,299
Operating expenses:
Operation and maintenance $ 1,652,948 1, 5 134
Administraho;r I 05'3,028 1, a 4,0:38
Equipment and computer 273,396
Depreciation _ 62,415 1 L,636
Total operating expenses $ 3,052,788 :3 2,it 7.808
Operatinglass ($ 1,532,064) _3 1,1E;3,5J9'
Nonopera tiny revenue(expense):
Property and specific ownership tax income $ 2,191,8[If 9 2 ' 1.198
Earnings on investments 1,238,900 414,028
Other nonopeatingrevc:nuo 48,475 2,08E
interest exper se ( _ 58,0461 . 1,2.0E
Total $._3,421,147 9 2,3;;6,105
$ 3,770 £ 3,372
.
Gain on disposi�ion of assets'
Net income(NOTE 9) $ 1,852,853 $ 116,96E
RETAINED EARNINGS
Balance,beginning,as previously reported $22,3E6,807 S21 1'.5,922
Adjustment for I he cumulative effect on prior ye.as of
applying retroactively the method of account:ng for accrued ( 54125) 40,201:vacation(NOTE'3) 121,126) 111,101:
Adjustment lc r'ectass'th=at ton of contributions:NOTE 10) (
Balance,beginning,as restated $22,181,576 S20 394,610
Net income 1,892,853 1 246,960
$24,074,429 $22 141,57h
Balance,ending - - - - - -
See Notes to Financial Statements.
STATEMENTS OF CHANGES IN FINANCIAL POSITION
Years Ended December 31, 1993 and 1982
FINANCIAL RESOURCES PROVIDED BY
Operations: $1,8'32,853 $1.2!10,88`
Net income
Items which did not(provide),or require outlry of,working cc offal. 82415 5'L,636
Depreciation
Gain on disposition of assets ( 3,770' • 23,372
Working'capital provided by operations $1,951,498 $1 130,144'.
Other sources: 30,0OProceeds f t orn d isposi tion of assets f s 10,650 30,001
Reimbursement of huildi ng modification 67,7::8 263,921
001
Transfer fern restricted assets - -Total resources provided $2,029,876 S "46,07
FINANCIAL RESOURCES APPLIED TO $1,153.857 $ 089.OE`
Transfer to restricted assets
Purchase of property and equipment 19q 242
Buildings and improvements 53,364 49.3`
Other property and equipment 1,008
Project imoroveme its
Long-term debttranstYreo to chi rent liabilitie s E35,064 :t35064
Totai resources applied $2,242.53:- $ ,",73.50'
Increase(decrease),n working capital.rrsbelow ($ 212,659 $ 172.$6'
1983 Annual'Report 13
Ma
SUMMARY OF CHANGES IN WORKING C APITAL COMPONENTS 1983 1982
Increase(decrease)in:
Cash ($ 28,9t15) ($ 29,464)
Irivestments ( 211,5!12) 215,065
Receivables 155,717 145,015
Advances toU.S.B.R_ ( 23,5;)0) 30,000
Unexpired insurance 1,022 ( 341)
Decrease(increase)in:
Accounts payable and(cooed liabilites 15,956 ( 94,547)
Deterredievenue ( 121,407) ( 93,161)
Increase(decrease)in working capital ($ 212,ES9) $ 172,567
See Notes to Financial Statements
STATEMENT OF REVENUES, EXPENDITURES. AND CHANGES IN WORKING CAPITAL
AND RESTRICTED ASSETS-ACTUAL AND BUDGET
Year Ended December 31, 1983
Favorable
(unfavorable)
Actual Budget variance
WORKING CAPITAL AND RESTRICTED ASSETS.
beginning $5,586,064 $5,565.£.56 $ 20.208
REVENUES
Water assessments revenue,net $ 915,774 $ 905,' 74 $ 10,000
Other operating revenue 604,953 437,830 167,050
Nonope rating revenue,excluding interest expense 3,479,193 2,444,234 1.034,959
Proceeds from disposition of property assets 10,650 7, 30 3,550
Reimbursement of building modification 20,1100 ( 20.000)
Total revenues $5,010,567 $3,815,008 $1,195,559
EXPENDITURES
Operation and maintenance $1,652,949 $1,646,'370 ($ 5,979)
Acministrative 1,059,028 1,136,105 77,377
Equipment and computer 278,396 293,'100 14,604
Capital expenditures 253,614 244, i87 ( 9,027)
Debt service
Principal 835,0(4 835,_64 — ,
Interest 58,046 74,:46 - 16,700
Total expenditures $4,137,097 $4,230.%72 S 93,675
WORKING CAPITAL AND RESTRICTED ASSETS,ending $6,459,5:44 $5,150,!92 S1,309,442
See Notes to Financial Statements.
NOTES TO FINANCIAL STATEMENTS
NOTE 1. NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES
NATURE OF BUSINESS:
The Northern Colorado Water Conservancy District is a quasi-municipal corporation organized under the laws of
the State of Colorado. The District, under the authority of the United States Government, operates and maintains
the Colorado-Big Thompson Project. The primary purpose of the project is to divert water from the Colorado River
on the Western Slope of the Continental Divide to provide supplemental water to areas in northeastern Colorado.
BASIS OF ACCOUNTING:
The District accounts for its financial operations as a Proprietary Fund recognizing asset, and liabilities, and
revenues and expenses on the accrual basis or accounting. Accordingly, revenues are recognised in the accounting
period in which they are earned and become measurable and expenses are re cognized in the accounting period in
which they are incurred.
PROPERTY AND EQUIPMENT:
District property is carried at cost less accumulated depreciation. The District follows the policy of depreciating
the cost of the property and equipment by using the straight line method over the estimated useful-Ives as follows:
Description Lite
Headquarters and improvements 10-40 years
Office equipment and furnishings 5-10 years
Operation and maintenance equipment 5-10 years
Vehicles 3-3 years
Perpetual easements represent the District's share of the costs. of construct ng and improving the Colorado-Big
Thompson Project. Contracts.between the United States Bureau of Reclamation and the District, grant to the District
perpetual rights to use water made available by this project. Project property and all related facilities shall remain
in the exclusive control, possession and ownership of the United States. Perpetual easements are treated similar to
water rights for accounting purposes and not depreciated or amortized.
14 Northern Colorado Water Cc riser va z v Die: :_
NOTE I. NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTIN:: POLICIES Icontinucdl
INVESTMENTS:
Investments in U S Tr etory hills, bonds, an3 notes ore err 'red at amortized cos Cie c,r t pu!c e_.
investments are amortized as interest income on the straight line'me'had from dueot a-:juts ttct .-,rualu ache
DEFERRED REVENJES AND CREDITS:
Deterred revenues are rhese when: asset a:cog ntton criteria I ore been oc Ms for wn t c nieoal "t
criteria have not been met The District has reported as defences ovonue the unreel 1i lot prop'e'y 1 t ei Lis h
Tine amount has been deemed to be 'nea limbic, but not usahal
te
Monies collet eef in advance for construction of a special dmsir t project rr :etc riled acs . ... I I . I , IIr
costs at constructi,ill occur A deferred credit is re tested for advc .e revenue ,elle. nor, relc'r,l 1 c ,'r'
the project
CONTRACTS PAYABLE:
Contracts payable proc Rig IV! he District to rc inhume,e the Ur ed States Bureau of Recta B ..
parr ton of the cosh, in-urr d to construct the pt oje t and carious t :pro vemetd u It relation tr o r dui t •r
and the contract iepciyment schedulo, any imputed interest ralcul Arai ;would not b2:m ming r r ad t mild a
teethese financial s...toment-..Come,:uently,n tingated interest lc..ans.de.elan tot: rt con ir , isAt iiI eIi . r1
JOINT COSTS:
The United Stete a Buie ru of Herd_me tt ii ell.S. 1 R.) is r spoils ale for the earyer r _'II and r :1 n t 't 'I- o
pro got properue 3 The Dion is is to rer nbu s o the U S 8 H 5LS5 r those co s Orso"grimily I,: I r riles i.:
a contract to n a_ntrtill sr pension of the join: prole' pro pe r its an sreimbursed 50 of the , , t I
maintain con ts.ev.t accounting practices and proper matching : :everevenues and open, s ii ,u, n
U.S.B H. are subtr ct od h m the tonal contract cc is reflect c n.y th,e D sync shor I 1
RESEARCH AND DEVELOPMENT COSTS c ti n P:.
Until such line us the Duren' what ae ipn and construe sort o'. a p r c iii t e �. .t. n l;, r.
tecmalog[catty nit rt econ nuo:lly b.:asrbl. cr t rot tied research h odic
velo shown a rs trope c : e
expenses and ccc:,rdntcly p:rymet is received t; fin,
RETIREMENT PLAN _c
n'
Thewhic c mastic ametlp:,ui n ^rings t bstsis,e art enp.os.wlch nor,0 e :lit. l ec:..
costs, which are ores lied and hind„d on i airrea basic, and p
BUDGETARY COMPARISONS
Although g neraity acceper 4 arc rouutn g or iris: pies tor paver: tent entities t n r' r ',WIN' r I e i. t I it
comparisons for et tterpriie fur cis in he Loan int, eport siate renj .trements provide Ior the pie I t it
information. Thereetafle, a bud gel cornpar icon is t c to 1:1 to the coin body of this :• p i
NOTE 2. RESTRICTED ASSETS
required led ay cabs; s routr r and �tg� e ude men's,. I1lv a s rrtk alley trust b IS, born nt as s h-tad dlten f D
pr, .
1983 .982
Amor- Amor
sized Madre t zed M . ken
cost value •ost v.. uc
Fund I-District Res et veti 7,523 $ 7,5;'3 - 4-' $ 4"}
Cash ) 303,973 301,196 31 8:P :1 .882
.nvestmen[s;mcrturityvd-lie$306,000 and$305,0]0)
TotalFund' lt _311,496 3 308,719 3333,281 $3): ,306
Fr.nd II-District-J_E.
Reserve .5 65,114 $ 65,1 L4 ))2. -' 5
Cash. 354,833 351,951 435.49,- 49
Total hr t Fntslmcturity vaiue$357,000 and$401,000) 3 $ 417,065 b 40516u $ 1. ..8. I
TotalFw.d it -419,947
Fund IV-Con tinrp ro sy
Reserve 3 2,276 $ 2,276 S 3 5 RC
Caei i 100,594 99,228 100,1.3 i ).7f1E
Invstmemts(maturity va me$101,000 and$101,000) __ _ _ -Total Funs'. IV $ 102,870 S 101,105 3;00,1,13 $I ],868
Find V-Retirement of Indebiednerse Reserve $ 50,766) $ 50,726) ;6 It 3 S '1`r3
Cash
Investments maturity value520,678,125 and
$20,555,1251 5,606,571 4,292,.'282 4,193,'H3 4 5,3t)£1
Total Fund V $5,555,805 $4,241,810 £4494,2221 54._ 5,77,
Total $6,390,118 S5,069,205 35,303 989 55, '5,776
Fund t was established to meet the costs of major or extraordr_rary repairs and repla omen , it prof ty on unities
by the United States and transferred to the Di:tact for operation and maintenance If nee story Ina; fund ay oe
used tot ordinary operating and maintenance casts.Under the erms of a contract with the United St to ., 'hr r :2
cannot reduce this fund below$100,000 nor car: it maintain the reserve in excess of$300 000
The purpose ref Fund If is to cover the District's share of the costs of major or extraorc mar r r rpm rs a z reole n., in
of project works which are operated by the United States witl the District sharing he C 1, It n eary, ea, he
used to defray tne Districi s share of the cost of ordinary opera' ons and maintenance. This nisi is to he IL en
below$150,000 and it has a maximum limitation of$400,000.
Pursuant to the terms or a contract with the United States,the District established Fund Pi r ee use s c c, '.to,
fund. This lur d cannot exceed$100,000.
1983 Annual Report 15
NOTE 2. RESTRICTED ASSETS(continued)
The District is accumulating in Fund V Retirement of indebtedness Reserve, oil excess rever ues not required for
operation and maintenance o-other reserves. L'rider the contract with the United States, this ac umulation of funds
cannot exceed$1.1.000,000 plus the amount red sired to meet the current years debt retirement.
During 1982, the District purchased stripped 61 S. Government issues at subsb mtial discounts. These issues were
purchased with maturity dates and amounts in order to fund the retirement of Die contract pay cents due from 1992
to 2001.
Be'.ow is a schedule showing the balances in restricted u sects ana the retained earnings whici have been reserved
for them. The excess although or, deposit wttl. the trumps', .s available for the use of the Dist in at the discretion
of -he board
Reserved Rese ved
Res ricted Reta,led
At sets Earrings Excess
Distrir t Reserve S :111,496 $ 3('0,000 $ 11,496
District U.S.Reserve 119,947 410.000 19,947
Contingency Reserve 02,870 I(1,000 2.870
RetirementotIndebtednessReserva 5,355,805 5,51 n,805 -_
Totals -$6,390,118 $6,3`.5,805 $ 34,313
NOTE 3. PERPETUAL EASEMENTS
Title to a majority of the project facilities cogs trusted by Lie United States mid the District i in the name of the
United States until all related indebtedness is retired, although they are carried es an asset on 1 .e District's Faience
sheet Perpetual easements consists of the foil swing:
Cost
Perpetual easements 1903 1982
Project improvements constructed by District $ 4,113,908 $ 313,244
Additional facilities constructed by U.S.B_R. 2,915,370 2,966,370
Additional facilities constructed to water users 2,781 3,922,437
Boulder reservoir 3' 1,062 374,062
Rights-fit-way :O,937 30,937
Colorado-Big Thou.psmr Project 25,01O,000 25,000,000
Munroe Gravity Canal 1,051,000 1,031,000
Totals $33,699,058 $33,638,050
NOTE 4. NOTE PAYABLE -LONG-PERM
TheDuhirt tbtai ned an unsecured note payahie v` th a las t.amount of$1,840,000 f'it the
crcd:usilion of;0030 shares of the capital stock of the New fled Top Ditch Compam-and
1,`54095 acres of teal property and improvements valued at 52,550,000.The note i;a
direct anc gent-trot obligation of the District and i he full faith and credit of the District are
pledged as adop'ed by resolution on September 12, 1980 The note isdue October I,1985,
with annual payments of$300,000 due October 1, 1984 and$325,000 due October I. 1985,
p!gsinterest at 011%of First National Bank of Loveland pn:ne rate adjust( quart(tly $ 6',.5.000 $ 925,000
Lr'sscu enter "f III M.es i 3110,0001( 300,000)
$ 3:15.000 $ 625.000
NOTE 5. CONTRACTS PAYABLE
U.S.B-R.,basecontruct
The hose contract with the Un ted States provides for repayment of the District's obligation
to the United Statesliureau of Reclamation wi h yearly payments of$500,000 unt 1199!
then$1,100,001)from 1992 to 2001.Retirement or Indebtedness Reserve Fund V was
established to help meet the SI,100,000 payments due the final ten years. $15,01)0,000 $15,500,000
U S,8.1(.,Munroe Gravity Canal
The contract wit❑t he United Stater„relative to the constr ion of the Munroe Gras ity
Canal provides for epayment of the District's obligation to'he United S States Bureau of 01. ,}113,950 489,725
Ron lamahon is equal annual installments of 525.775 th, r Igrt the year
City of Boulder
The seamae wits the City of Boulder,relative to the cons t t ustrin of the Boulder Re,,ervofr,
provides for repayment of the District's obligation to the City of Boulder in equal annual
mstallments et 39,289 through the year 1994,p'ius interest at 2.4636 per annum a i the 468
unpaid balance --- -- —102,179 111,468
Total $15,566,129 $16,101,193
Less current n Writ.ties I _ 515,064)( 535,064)
$15,O31,065 $15,566,129
16 Ncrthern Colorado Water Conserver -7 Da tot
SIMMIlla
NOTE 5. CONTRACTS PAYABLE(continued)
Aggregate maturities required on contracts payable at Decembe 31, 1983, :s as follows:
1984 5 335.16
1985 635,1161
1986 1,35,061
1987 1:35,'18 1
1988 835, 1E r
1989-1993 S.875,391
1994-1998 i 638, .8
1999-2001 3 :177,33 r
Total 51 ,, )66,r9 3
NOTE 6. CONTRIBUTIONS
During 1981,the District participated in the Soldier Canyon Darr outlet works moddicatton 9 1, pot] -r. was
100% by those gaining benefit from the project Total expend r lures on the project amours 1 to S' 23 lEr L,December 31, 1981. The prc jest was complete as of December 31 1981.
During 1978 and 1979, the District participated in the replacer ern and expansion ci the V.1 1: ACL I Jul I h_,
expansion phase was funded 100% by the Municipal Subdistric I -Northern Coloradc Wale C'''ter r ,r e'+ D r.c'
Total expenditures on the expansion phase amo rated to$620,29`3.
NOTE 7. RELATED PARTY 'TRANSACTIONS
Municipal Subdistrict-Nortl tern Colorado Water Conservancy District, a separate go vcrn no-1 al r II wh nos
the same me 1
by the District
management itbehott.d directors re as mbursehe Dmen camounttedses to$'r96,9 District
andfor
$383,394nin 1983 id sere
198.c r per
CP
o
NOTE 8. RETIREMENT PLAN
Following is a summary of plan oenet.t and asset informer-Ito
Actuarial p @lect valor-o accumulated plan renetits Vested 5551 E
4
n-v40 1 32
No -vestod 3591 P6
Net assets avails' rle for banal'is o74i '1 ii
An assumed aummal rate of return of 6Th was u.red to determim'the actuaria I preset values �: 1 _ tool ar ru II
vested benefits The dates as of which actuarial Senefit informer ran was computed wee lane c y 1 193 and Ise n
es pense charged to operations in 1983 and 1982 were 5130,784 and 5135,502, respecti rely.
NOTE 9. CHANGE IN ACCOUNTING PRINCIPLE
In accordance with N.C.G.A. Statement 4, the District change.1 its accounting policy for r cat on t r tc re 4n r
the expense when it is an tired, rather than when payment is made. The financial stater ercr for 'I e year no e
1882 have been restated tc reflect this change. The effects of tho restatements on the 1982 rcax tat it Is n:er wE ,.
to (11 decrease January I, 1982 retained earnings by$40,206; (2' increase current liabilities .t DICC' 1 a. 3I, 82 Ir
$54,125; and (3) decrease net income for 1982 by$13,919_
NOTE 10. RESTATEMENT OF CONTRIBUTIONS
In 1978,the District recognized income for benefits received on the expansion of the 1VIllow 7 sa k Ir c The sr :
of$131,106 should have been recorded as contrib ations from prof act participants.Retained ea no>2sa r -ontr u ,I .
have been restated to reflect this change
.+
F 'c
c roh' \ . gp rx
44
3 fC y tix1'5:4:
aejw a t rue
a ,
wi 4“.t FF 4:: ,:,,,..-r, ,.".S. "PC,..--,;%-r4'.r•,y t- '.
BOARD OF DIRECTORS
fi
o-tr
Gordon C. Dyekmar.. Milton H. Nelson J. Ben Nix
President Vice Preside,jt Director Emeritus
Lorimer Cour ty Boulder Cour ty Weld County
t.
(' "'
W.D. Farr oFF v*^ "' } E.L. (John) Caneva
Weld County ?` Mogan and Washington Counties
! _ i
'William E. Bohlender
Weld County
it ' ` ~ `
sr
�' Everett C. Long
Boulder County
'w . Rt
iiivr. _
Ward H. Fischer
"r
Lorimer County
G. Raymond Joyce John R. Moore
Boulder County Lorimer Courty
M
t '
*1; B 9s
rM
4ya
William Condon Samuel S. Telep Wes Gerk
Logan County Weld County Sedgwick County
NORTHERN COLORADO WATER CONSERVANCY DISTRICT
Larry D Simpson. Secretary-Manager
Caren I). 'Lin belman, Assistant Manager
A DMIN:STRATIVI] STAFF
Minerva G. Lee. Department Head
Marilyn Conley, Wab:'i Allotment Adm inc.t rotor
Ruby M. Franrks. Re,.rplionis t.
Linda Kay Keene, Ft-mince Clark
Greg A. Liafet, Publi'. In!ormuflan Officer
C hario!to I.. Lucius, Wor i Processing Spe halist
Ione Moyes, Word Pro Wee ssinc Specialist
Brian Werner, Records Management Supervisor
k.anneth I. Whitrnor( Chief, Rights-al-Way Manageme it
OPERATIONS & MAINTENANCE: S'T'AFF
John W. BigLoIn. Su•:mru rtendent
Lager A. Sindc:n. Asot::;tc:nt Sc pod utenderrt
6. E_ Hcuse, West SI,ape Suptavrsor
IL Inn Wooldridge. Last Slope Superviscn
Harold N. Br war E.gn.prrent Supervisor r+i "'"""„r�
Harland R W It, Dis1.sO her _ �
Fred Blumcr Fit ldrronr 'Cu`
Michael Cain'on. F'I. Inman !
Itonala CHIP p ten, F la man
Denny Hoag mn, Fri l:nm
Ucr.nis Mute.r Fieldniar. ,�
IMP
rape Fen . I.•l reIc
Daryl Sint Fie lc mar Piri,4 ALS2
,Lllan Stoups. F-eldi .cm
ENGINEERING & CC.IMPUTER SERVICES 3'I'AFF
ohn R. Ec kl.ardt, Dct:armenI Head
Craig S. McKee, Constriction Manager
!Jennis Bohr r. Wat,>! Resourc=s Engineer I
toe Clark, Computes Operator
Rich Drew, Jvatcr Eimonrces Enguree; II
'Dordo r Huks. Pr oorniurTer Analyst
Cease Scl e ger. Enrol:to Tecl,nicran
;PECIAI. CONSULTANT
R. FL whim;
•tOUNSFL - 1;
Davis, Gr-Lanr & St*
:oho M. Sayre, Prim spa. Counsel ice'
Dregory L Flc:bbs, C" C runs-1
DISTRICT ti FF'ICE.
1250 North Wilson Ay,:ntie P{r`"' '{'`+ r r >
1 mile we �t Lakc 1 oveland V + v
on Hiyhhay 34- I Hock sough) l',,; ..401.11111,11 t �A �{� .4J
P.O. Box 673 1�
Loveland C 1.1 uad;- 60539 _ a°
Teleplient, .203; 657 4.'127 1 f r" ' ! Ji°A 9'
FSrurua7 RYcc phohrt rz:p}y by Ken Whitman �•,
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