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HomeMy WebLinkAbout20013406.tiff Town of Berthoud of BE 328 Massachusetts Ave. 3 - O P.O. Box 1229 0 � Berthoud, CO 80513-2229 Ph. 970.532.2643 Fax 970.532.0640 4'st.WS' 2002 BUDGET MESSAGE Mayor Karspeck and Board of Trustees: Submitted herewith is the 2002 annual budget for the Town of Berthoud. In this letter of transmittal, I will present the highlights of the budget in order to bring your attention to some of the main points and major decisions made in compiling this document. As the Town's elected representatives, you have an important roll in making decisions regarding the specific services the Town will provide in 2002. In addition, your decisions as to the budget determine the quality, as well as the quantity, of the services which you, as elected officials, wish to provide. The budget for the Town of Berthoud in the year 2002 is a spending plan that will provide for the basic municipal services that the people of Berthoud expect and deserve within the confines of available revenue. It also reflects the realities of growth in the Town, along with a modest financial investment in securing the financial future of the Town through strategic planning for growth of additional revenue sources that have been executed through the last two years. During the last two years, the Town has made great strides in correcting some of the financial deficiencies of the past while planning for the future. The strain on available revenues in the past has been mitigated by increases in fees during 2000 and 2001. Financial reserves in this budget exceed the amounts mandated by TABOR and reserves mandated by local resolution in the Water and Wastewater Funds have been met. Demands on services and investment in the future continue to be a challenge, so the administration of the 2002 budget, along with close scrutiny of cash flow, will be the benchmark of success in the next year. There have been many changes in the tax and fee structures of the Town during the last two years. The staff has undertaken a thorough review of fees, both impact and administrative, and has recommended multiple fee adjustments which have been approved by the Board. We are now in the mode of reviewing annually all of the fees that we charge so that the impacts of growth and normal aging of assets are accounted for in this and future budgets. We can now look to the future of the Town with confidence in our ability to meet the challenges of growth along with the ability to maintain and replace our existing infrastructure. As the fabric of our Town changes, we will be able to meet any challenges that come our way. The budget reflects a commitment to invest in the Town's future that will result in long-term financial security for the Town. C'DMsed7/ Rje.7OQ, a(Y01- 39(4, • The Town's goal has been to insure long-term financial stability while adhering to the mission of maintaining the small-town, semi-rural lifestyle that makes Berthoud so attractive. The goal is to commit to a long-term strategy of growth management that respects the historic nature of the Town, while utilizing the natural advantages of the transportation corridors surrounding the community, capitalizing on their excellent potential for revenue generation. The Town Department Directors were integrally involved in the formation of the budget. Directors developed budgets for their areas of responsibility, and participated with Town Board and staff members in Finance Committee meetings. Town Department Directors Former Town Administrator: Stephen J. Pauken Clerk& Asst. to Administrator: Mary K. Cowdin, Town Clerk Public Safety: William Wegener, Chief of Police Parks& Recreation: Brian Saya, Acting Director Building: Patrick Buckley, Building Official Library: Roberta Depp,Head Librarian Law: R. Bruce Fickel II, Town Attorney Without the assistance of these Department Directors, and the Public Works Supervisors, Ed Simpson, Bob Smith, and Jerry Wilson, this budget would have been impossible to establish. As well, the helpful assistance of Mayor Karspeck and the Finance Committee was invaluable in the creation of the budget. After several meetings with the Finance Committee, we believe that the Board can adopt this budget with confidence that it was well considered and modified. The Finance Committee does recommend this budget to the Board for approval. This budget is presented on a modified accrual basis for accounting, i.e., revenues are recognized when they become measurable and available and expenditures are recognized generally as the liability is incurred. Overall Budget Goals Specific goals of the 2002 Budget set by the Staff included getting our employee salaries up so that the Town can be a competitive employer in 2002. Also included as a goal in this budget is funding for 2nd Street improvements for water, sanitary sewer, storm sewer and paving. J. L. Walter is presently getting plans and specs completed for this project. Funds are included in the sales tax fund, water fund, sewer fund, and drainage to complete this project. The other goal was to provide funding for the Wastewater Treatment Plant construction. Even with a specific project still unknown, staff included $650,000 in the Sewer fund to make a loan payment next year to the Water and Power Authority. Also budgeted was money for rotor shaft repair in case the new plant does not get approval as planned. 2 Salaries As the Board knows, the Town salary structure was far behind, leaving Berthoud in a non-competitive position for obtaining and keeping quality personnel. A salary study was commissioned in the summer of 2001 to review Berthoud salaries compared to the market for personnel in the area. The study found that the Town's current salary structure averaged 26% below the 2002 prevailing rates for comparable jobs in the area and with the employers with whom it competes for high quality staff. The Town's salary structure was even lower than the average for several positions, as much as 36.9% in one case. It was the recommendation of the study to establish a competitive salary policy of 100% of the prevailing rate. To accomplish this goal, salaries were adjusted for all employees within their new ranges based on performance and time with the Town. Implementation of 100% of the plan has been included in the 2002 budget, while still leaving a very healthy fund balance. 2001 Highlights This past year was very busy with many Town achievements. Following is a list of some of the more important accomplishments in the Town of Berthoud. • Impact fees. All of the fees associated with building permits have been reviewed in the last year, and all but one of them were adjusted to reflect the cost of growth and replacement of aging plants and equipment. It must be noted that although impact fees have been reviewed and adjusted, the performance of these funds has been negatively impacted by the low permit activity in 2001. Impact fees are meant to pay for growth over the long-term, and cannot be expected to provide a "quick fix"to our infrastructure and equipment needs. • Larimer County IGA. A permanent IGA setting forth the rules for development in our two communities was completed in late 2000. This IGA allows the Town to decide whether it wishes to annex certain county parcels for development at urban densities without our GMA before any development can take place. It also provides for the annexation of all county roads adjacent to lands we wish to annex, thus setting the precedent for roads in all future annexations. This is a good agreement, and has made the task of determining growth patterns and infrastructure responsibilities much easier to decide between Larimer County and the Town. • Land Use Plan Update. After a full year of deliberations by the Land Use Plan Steering Committee, the Planning Commission, and the Board, the 2000 Land Use Plan Update was adopted in January 2001. This plan delineates growth boundaries and sets forth agricultural and community separator areas, along with guidelines for appropriate land uses within the Town. • 1-25 Corridor Study. This regional study has had the support and participation of the Board, the Staff and the community. The main features of this study center 3 around transportation use, environmental guidelines, and development standards. This plan will establish the parameters for development along Berthoud's piece of I-25. • Weld County Conservation Easements. During the last year, the Staff has been working on two conservation easements, one on the Hofmeister Farm along Hwy. 567 and one on the Rockwell Farm along the Little Thompson River. The deals involve a combination of funding from the Town, GOCO, federal Farmland Preservation Program, and the purchase and leaseback of water rights. The Rockwell property should close in December. • Ryan's Gulch. The Town partnered with the City of Loveland and Larimer County to attract the owners of the Stephens Ranch along Ryan's Gulch to sell a conservation easement at this strategic location. Located just north of Heron Lakes development near Berthoud, this easement will provide future access for trails between Berthoud and Loveland. • Density Transfer Fund. The creation of this new fund will, in future years, set the pace for transferring development rights in Colorado. It is the first of its kind anywhere in America and is amazingly simple in its approach. • Hillsdale Park. The original 4 '/2 acres dedicated for this park was expanded to 15 acres through the acquisition of additional land from Mr. Harold Miller in 2000. The additional 11 acres was acquired through negotiation of the remaining land owned by Mr. Miller for the price of$30,000, including shares of Welch Lateral Ditch Co. and Welch Contract Water. Plans and specifications were prepared for the development of this park in 2001, and the Board appropriated funds. Unfortunately, the only bid received for this project was 46% above the engineer's estimate, and the bid was rejected. Efforts continue to determine how to develop this park in a less aggressive way in the near future. • Berthoud/Loveland Community Separator. The Town received a Smart Growth Grant from the State of Colorado for this project, and lost it in 1999. Through the efforts of staff in Berthoud and Loveland (and some joint lobbying in Denver), this grant was restored in March of 1999. The Separator Study was completed early in 2001, but ran into some objections by property owners in the separator area soon after it was completed. Berthoud adopted the plan, and has integrated the plan into its Land Use Plan Update 2000. The city of Loveland has decided to table the Separator plan, pending further study of the areas it will include in its separator. Larimer County has been a full and active participant, but will wait until Loveland has made its final decision. • Local Calling Area. The Town expanded Berthoud's local calling area in December of 2000, and Qwest implemented it on August 31, 2001. This expansion enables the people of Berthoud to make local calls to the communities of Estes Park, Greeley, Evans, Johnstown, Milliken, Ault, Gilcrest, and Windsor 4 that were formerly long distance calls. The cost to Qwest for this expansion was $145,000. • Skate Park. Due to the increased popularity that skateboarding and in-line skating has placed on municipalities all across the country, the Town has addressed this demand over the last two years. The facility on the land purchased in 2000 at the corner of Mountain Avenue and Second Street has developed into a very popular facility. The most significant accomplishment at the Skate Park this year was the installation of fencing around the park by a group of volunteers headed up by Louis Gassner as his Eagle Scout project. The installation of this fence literally saved the facility from extinction, as insurance requirements threatened to close it down without the additional security. During 2001, a sprinkler system and sod was installed, improving the appearance of this area as you enter the Town. • Recreation Center. The 1998 1% Sales Tax established, in part, a funding mechanism for this proposed facility. Late in 2000, the staff was finally able to negotiate the purchase of property on 10th Street, adjacent to Bein Park, after many years of negotiation and litigation. In 2000, a steering committee of nine people to study the feasibility of funding a center was established. This project concluded late in the year 2001, and the recommendations brought forth from the studies will allow the Board and staff to make some important decisions during 2002 about the future of a recreation center in Berthoud. • Water and Wastewater rates. The new rate system that went into effect in April, 2000, along with the upgrade in utility billing software in 2001 have begun to show marked improvements in our revenues. A second rate increase went into effect early in 2001, and a rate increase is projected for 2002. The new structure should allow the Town to stay current with the cost of doing business, and help adjust infrastructure needs in future years. • Wastewater Plant Upgrade. This project has been in process for two years. Financing for this project is anticipated to come from the Water and Power Authority's revolving loan fund. Engineering on a new plant was 95% completed and McLaughlin Water Engineers is studying an additional alternative. • Street Projects. The Town's major street project over the past year involved the paving and repaving of Third Street from Bunyan Avenue to Indiana Avenue. Some portions of this street were paved for the first time. There was also a significant repair job to Bunyan Avenue in the area of Berthoud Elementary School, and Bunyan to Fourth Street to the railroad crossing was completed. Paving was completed for the portion of the Mountain Avenue railroad crossing, a project that was not anticipated for this year, but one that has been needed for a long time. This project was completed with the financial assistance of the BNSF Railway and CDOT. 5 • Downtown Berthoud. This commercial area is a quaint, small-town business development similar to many in older cities and towns in America. It is essential to the fabric of our community to retain the Downtown as a vibrant focal point for Berthoud. At the beginning of 2001, a Downtown Enhancement Committee was established which consists of Town Staff, elected officials, Chamber of Commerce Staff and Board members, and others. The goal of this committee is to enhance the appearance of the Downtown and bring events there that would draw attention to the local businesses. This committee also played a role in the planning of Berthoud Days in 2001. The Town has joined the Colorado Community Revitalization Association (CCRA), and through this membership will apply for status as a "Main Street" community next year. Main Street status will provide much-needed technical assistance in the revitalization of the Downtown. The Town has also been working with the North Front Range MPO to secure future transportation enhancement funds to assist in funding a "streetscape" project for the historic business district. General Fund Summary The 2002 budget calls for General Fund expenditures of $2,120,878, and projected revenues of $2,101,249. This is only a difference of $19,629 to come from Fund Balance. Therefore, the year-end fund balance will be $309,147; a very good number considering 10% of expenditures is considered a minimum fund balance. During their review, the Finance Committee wanted the total budget to stay within available revenues even though the budget needed to provide for recommended salary increases. That goal has been accomplished very closely. Use of fund balance to balance the Budget is an accepted practice as long as it is done prudently and so that there is always a minimum 10% budgeted to remain at year end. Some municipalities use a minimum of two months expenses (same for utility enterprise funds). For utility funds, the fund balance (retained earnings)will probably be higher and should be. A fifteen- percent or more increase is preferable. Sometimes a delayed project can increase a utility fund balance in one year only to reduce it in a future year when the project is completed. The Town has included use of Fund Balance in the General Fund over the years as follows: 1991 $ 22,352 1992 5,085 1993 9,941 1994 88,023 1995 63,128 1996 189,258 1997 97,081 1998 151,868 1999 1,853 6 2000 178,492 2001 71,713 2002 19,629 Total fund balance at year-end for past years has been as follows: 1993 $ 76,768 1994 259,161 1995 379,073 1996 337,330 1997 362,805 1998 153,823 1999 193,983 2000 274,801 2001 Estimated 328,777 2002 Estimated 309,147 Revenues for the General Fund projected for 2002 are being projected at slightly less than actual 2000. The difference is $41,218. Some revenues were up including property taxes, COPS grant and a slight increase in Highway Use Taxes. Density transfer fees were also added. Revenues were projected lower for severance taxes, gymnastic fees that no longer exist, and building fees. Water Fund The Water Fund Treatment and Delivery Division shows additional revenue from years past. Revenue projected for 2002 is $1,225,312. Of course, the revenues have had to increase to meet bond payments for plant improvements. This additional revenue comes from a transfer from Water Plant Capital supported by tap fees and water dedication fees. Money has been budgeted for the bond payment of $238,875, line replacement of $100,000 (2" Street), and a CWRPDA loan payment of$100,641. Wastewater Treatment Fund The Wastewater Treatment Operation and Maintenance Fund also shows additional revenue from years past. Revenue projected for 2002 is $1,410,553. This additional revenue comes from transfers from Wastewater Capital, which is supported by tap fees. Money has been budgeted for a bond payment of $232,948 and state revolving loan payments estimated at $650,000. Also budgeted is $25,000 to enlarge the discharge unit at Mary's Farm and $230,000 for 2nd Street. Special Comments The Town Board and Town staff will have a heavy load in this next year to meet town needs. It should be the objective of Town government to provide service to the citizens with efficiency, promptness, courtesy, confidence and economy. The Town Board and staff will need to concentrate efforts to build a new wastewater treatment facility, plan for the construction and financing of the proposed recreation center and concentrate efforts to get state approval for the 287 Bypass project. These projects will all take enormous effort from the Board and staff before and during construction. Close attention to planning will be very important and certainly a challenge considering that there will be new staff on board. With three Department Head positions to be filled and a new Town Administrator, this will be a great opportunity for a new team to plan the future. I want to express sincere appreciation to Mary Cowdin for all her help in compiling the budget document. I also want to thank Steve Pauken for having the budget essentially completed before departing from the Town of Berthoud. Thanks to the Department Heads and staff, who worked on preparing the original budget requests, and finally thanks to the Finance Committee for the many hours they spent working on budget review. The many hours spent on budget preparation are very much appreciated. Sincerely, Thomas H. Palmer Interim Town Administrator. 8 TOWN OF BERTHOUD GENERAL FUND BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET DESCRIPTION 2000 2001 2002 REVENUES l Total Taxes 1,164,728 1,158,510 1,196,882 2 Total Licenses and Permits 8,782 8,800 8,000 3 Total Intergovernmental Rev. 243,103 228,168 284,718 4 Total Charges for Services 320,512 137,033 142,850 5 Total Fines and Forfeits 33,915 68,000 79,000 6 Total Interest&Fee Revenue 14,919 7,960 6,000 7 Total Transfers In 115,000 132,000 152,041 8 Total Building Fees 221,872 107,197 214,770 9 Total Property Sales/Donations 15,423 17,074 0 15 Total Vision 2,469 5,080 5,080 16 Total Dental 1,744 9,917 11,908 GRAND TOTAL REVENUES 2,142,467 1,879,739 2,101,249 BEGINNING FUND BALANCE 193,986 274,801 328,777 BEGINNING FUND BALANCE-MUSEUM 7,494 0 0 BEGINNING FUND BALANCE-VISON 6,378 0 0 TOTAL AVAILABLE RESOURCES 2,350,325 2,154,539 2,430,026 EXPENDITURES 100 Total General Government 374,037 419,246 504,718 200 Total Public Safety 296,577 365,971 493,356 300 Total Public Works 254,170 273,241 308,320 400 Total Recreation 194,795 197,821 209,518 500 Total Pool 41,024 53,412 54,440 700 Total Parks 73,991 88,629 91,068 1200 Total Park Planning/Forestry 38,157 28,952 34,665 600 Total Gymnastics 259,945 43,128 0 800 Total Building Department 120,840 96,685 134,861 1000 Total G.F.C.I. 273,161 91,670 84,800 1100 Total Planning 116,892 123,691 134,925 1400 Total Museum 29,070 33,617 59,707 1500 Total Vision 2,200 3,700 4,000 1600 Total Dental 778 6,000 6,500 1700 Total Transportation (113) 0 0 GRAND TOTAL EXPENDITURES 2,075,524 1,825,763 2,120,878 EMERGENCY RESERVES 63,037 ENDING FUND BALANCE 274,801 328,777 246,110 TOTAL GENERAL FUND 2,350,325 2,154,539 2,430,026 Page 1 GENERAL FUND-SCHEDULE OF REVENUES PROPOSED ACTUAL ESTIMATED BUDGET 2000 2001 2002 Taxes 4101 General property(Gross) 194,315 215,500 247,882 4102 Specific Ownership 44,745 49,760 47,000 4103 General Sales and Use 831,633 820,800 830,000 4104 Cigarette 6,413 7,440 7,000 4105 Franchise Taxes 39,979 41,000 41,000 4106 Severance Tax 47,643 24,010 24,000 4100 TOTAL TAXES 1,164,728 1,158,510 1,196,882 Licenses&Permits 4201 Permits&Liq.Licenses 6,232 6,800 6,000 4202 Animal Licenses 2,550 2,000 2,000 4200 TOTAL LICENSES AND PERMITS 8,782 8,800 8,000 Intergovernmental Revenue 4303 Highway User Tax Fund 135,872 141,687 143,543 4304 Road&Bridge 37,932 55,000 55,000 4305 Road Cut Permits 1,496 700 0 4910 Street Assessment 27,803 3,134 0 Cops Grant 0 27,647 56,708 4306 Police Pension 40,000 0 29,467 4300 TOTAL INTERGOV.REVENUE 243,103 228,168 284,718 Charges For Services 4401 Recreation 102,395 91,057 95,400 4402 Swimming Pool Fees 32,361 39,600 45,450 4403 Gymnastic Fees 183,401 3,861 0 4404 Park Fees 2,355 2,515 2,000 4400 TOTAL CHARGES FOR SERVICES 320,512 137,033 142,850 Fines&Forfeits 4501 Court Costs 7,000 11,000 4500 Court 33,915 68,000 68,000 4500 TOTAL FINES&FORFEITS 33,915 68,000 79,000 Page 2 PROPOSED ACTUAL ESTIMATED BUDGET 2000 2001 2002 Interest&Fees 4601 Earnings on Dep.+Int. 14,919 7,960 6,000 4600 TOTAL INTEREST&FEE REVENUE 14,919 7,960 6,000 Transfers 4701 Water 55,000 63,000 65,000 4702 Wastewater 55,000 63,000 65,000 4703 Library 5,000 6,000 6,000 Transportation Impact Fees 4,041 Density Transfer Fees 0 0 12,000 4700 TOTAL TRANSFERS 115,000 132,000 152,041 Building&Planning Department Revenues 4620 Building+Plan Check Fees 122,348 58,912 115,000 4623 Procedural/Professional Fees 80,030 40,000 81,270 4624 Development Code 210 500 500 4621 Electrical Permits 19,284 7,785 18,000 4600 TOTAL BUILDING DEPT.REV. 221,872 107,197 214,770 Property Sales and Donations 4607 Donations 25 15,072 0 4602 Contributions 1,053 4901 Sale of Equipment 14,345 2,002 0 TOTAL PROP.SALES/DONATIONS 15,423 17,074 0 VISION 4801 Employee Contribution 652 1,080 1,080 4802 Employer Contribution 1,817 4,000 4,000 TOTAL REVENUE 2,469 5,080 5,080 4804 DENTAL Employer Contribution 1,744 9,917 11,908 TOTAL REVENUE 1,744 9,917 11,908 Page 3 GENERAL FUND-SCHEDULE OF EXPENDITURES BUDGET YEAR ENDING DECEMBER 31,2002 0101 GENERAL GOVERNMENT PROPOSED ACTUAL ESTIMATED BUDGET 2000 2001 2002 EXPENDITURES 5001 Salaries 118,084 167,841 210,343 5002 Employer Contributions 29,148 34,607 41,933 5003 Pension 4,288 5,699 4,492 5009 1 Travel,Trans.&Ed./13oard 2,278 1,654 1,800 5009 2 Travel,Trans.&Ed./Clerk 126 175 200 5009 3 Travel,Trans.&Ed./Mayor 570 800 800 5009 4 Travel,Trans.&Ed./Administrator 1,136 1,785 1,000 5009 6 Travel,Trans.&Ed./Dep.Clerk 240 75 400 5010 Office Supplies 6,926 7,119 9,200 5011 Telephone 7,296 7,310 7,500 5012 Utilities 6,603 6,223 6,400 5013 Vehicle Maintenance 383 1,329 500 5014 Gas&Oil 453 450 600 5017 1 Town Hall Bldg.Maint. 9,739 10,885 15,000 5038 Administrative Expenses 8,965 15,000 15,000 5039 Dues 2,462 2,600 3,000 5015 Insurance 49,489 51,373 54,000 5040 Attorney 42,994 26,260 25,000 5040 1 Municipal Court 3,820 5,100 7,000 5018 Publications 1,580 4,542 5,000 5019 Larimer County Recording Fees 10 25 50 5089 Janitorial 5,156 4,800 5,100 5021 Judge 9,000 9,000 9,500 5022 Election Judges 300 300 300 5024 Election Publications 133 500 500 5023 Election Supplies 3,063 2,000 2,000 5090 Auditing 7,345 8,000 8,500 5025 Economic Development 12,808 1,000 10,000 5026 Senior Citizens 10,000 10,000 15,500 5091 Parking Lot Lease 600 600 600 5092 Library Board Transfer 17,000 20,000 20,000 5017 2 Library Bldg.Maint. 4,541 3,194 5,000 Main Street Enhancement Grant 13,000 5243 Donations 1,000 1,000 5244 Chamber of Commerce Grant 7,500 8,000 4,500 TOTAL GENERAL GOVERNMENT 374,037 419,246 504,718 Page 4 PROPOSED ACTUAL ESTIMATED BUDGET 01 02 PUBLIC SAFETY 2000 2001 2002 EXPENDITURES 5001 Salaries 201,408 256,804 352,546 5002 Employer Contributions 49,712 58,433 75,237 5003 Pension 7,742 10,492 11,783 5009 1 Travel,Trans.,Education-Chief 976 860 1,400 5009 2 Travel,Trans.,Education-Officers 243 280 3,000 5009 3 Travel,Trans.,Education-Dispatcher 0 100 300 5010 Office Supplies 4,105 4,340 5,000 5011 Telephone/Mobile 5,079 5,100 6,090 5012 Maint.&Utilities-Shop 266 270 500 5013 Vehicle Maintenance 3,726 4,000 5,000 5014 Gas&Oil 4,783 6,192 7,800 5015 Insurance 4,013 5,643 5,400 5018 Publications 619 100 500 5027 Cleaning Allowance 1,777 2,800 2,800 5028 Reserves 158 0 0 5029 Crime Prevention 0 225 800 5030 Range&Range Supplies 493 861 1,000 5031 Blood Alcohol Test 180 225 500 5032 Photo&Photo Equipment 461 325 600 5033 Radio Repair 472 300 800 5034 Animal Control 4,484 4,000 4,500 5035 Psychological Consultation 195 241 400 5036 Equipment&Repairs 2,633 3,500 4,000 5039 Dues&Memberships 165 295 300 5186 Dispositional Program 32 (150) 300 5193 Promotional Items 320 0 400 5217 Juvenile Assessment 1,921 563 1,000 5249 Computer Repair 329 54 800 5250 Uniform Replacement(Coats) 285 118 600 TOTAL PUBLIC SAFETY 296,577 365,971 493,356 Page 5 PROPOSED 01 03 PUBLIC WORKS ACTUAL ESTIMATED BUDGET EXPENDITURES 2000 2001 2002 5001 Salaries 121,398 133,718 161,211 5002 Employer Contributions 25,152 23,765 33,874 5003 Pension 5,053 4,403 4,851 5010 Office Supplies 2,211 1,000 1,000 5009 Training 1,806 450 450 5011 Telephone 1,416 1,438 1,438 5012 1 Utilities-Shop 1,626 1,773 1,773 5012 2 Street Lighting 43,152 44,223 44,223 5013 Vehicle Maintenance 507 2,000 3,000 5014 Gas&Oil 3,991 4,000 5,000 5018 Publications 259 289 400 5037 Repair&Mainz-Streets 2,429 23,000 12,000 5036 Repair&Maint.Equipment 11,366 12,000 15,000 5041 Rent-Equipment 1,624 100 1,000 5042 Snow&Ice Removal 4,257 1,500 5,000 5044 Weed Control 1,427 1,937 2,000 5020 Professional Services 9,523 2,879 1,000 5045 Shop Operations 1,112 1,600 2,500 5046 Uniforms 1,903 1,890 2,200 5047 Signs&Signage 5,528 6,000 4,000 5048 Safety Equip. 2,722 1,793 2,500 5218 School Lights Maintenance 567 683 800 5251 Tools&Supplies 1,096 1,000 1,500 5252 Paint Sprayer 2,045 0 0 5254 Street Sweeper(Contractor) 0 0 0 5253 Seasonal Decorations 2,000 1,800 1,600 TOTAL PUBLIC WORKS 254,170 273,241 308,320 Page 6 REVENUES PROPOSED 0104 RECREATION ACTUAL ESTIMATED BUDGET 2000 2001 2002 4450 11 Adult Basketball 3,950 4,410 3,000 4450 21 Adult Softball 10,015 4,703 7,000 4450 31 Adult Volleyball 11,589 13,000 12,000 4450 5 Concession Stand Receipts 18,405 14,525 20,000 4450 8 Flag Football 2,214 1,478 1,300 4450 50 Soccer 11,375 11,621 12,000 4450 2 TaeKwonDo 3,100 2,730 1,800 4450 1 Tennis 1,098 1,292 1,300 4450 38 Tumbling 0 0 300 4450 3 Wrestling 150 290 300 4450 22 Youth Baseball/Softball 24,698 21,964 22,500 4450 12 Youth Basketball 7,719 8,230 8,300 4450 34 Youth Sponsorships 5,675 5,250 5,500 4450 32 Youth Volleyball 476 0 2,300 4450 35 Additional Fees 300 0 0 4450 Exercise 484 850 0 4450 4 Educational/Art Classes 1,148 714 800 4450 TOTAL RECREATION REVENUES 102,395 91,057 95,400 Page 7 PROPOSED 0106 GYMNASTICS ACTUAL ESTIMATED BUDGET 2000 2001 2002 4451 Lessons 96,860 3,861 0 4452 Host Meets 0 0 4453 Miscellaneous 875 0 0 4454 Competitor Meet Fees 11,972 0 0 4463 Donations for Equip&program 0 0 4455 U.S.G.F.Registration 20 0 0 4456 Medical Supplies 122 0 0 4457 Cara Fees 0 0 4458 Clincs/Camps 2,841 0 0 4459 User Fee 2,947 0 0 4460 Sponsor Fees 270 0 0 4461 Circle of Friends 0 0 4462 Aerobics 1,246 0 0 4463 1 Parent Donation 94 0 0 4607 Uniforms 6,406 0 0 Private Lessons 0 0 Travel,Training 4,475 0 0 Fireworks 55,275 0 0 TOTAL GYMNASTIC REVENUES 183,401 3,861 0 PROPOSED 01 05 SWIMMING POOL ACTUAL ESTIMATED BUDGET 2000 2001 2002 4463 Daily Admissions 6,661 7,000 8,750 4464 Season Passes 9,669 13,250 13,800 4451 Lessons 10,795 14,000 16,000 4465 Swimnastics 1,136 1,250 1,400 4466 Pool Rental 400 600 4467 Swim Team 1,870 1,600 1,700 4453 Other Revenues 100 200 4468 Water World 2,229 2,000 3,000 TOTAL SWIMMING POOL REVENUE 32,361 39,600 45,450 0107 PARK RESERVATIONS 2,515 2,000 TOTAL PARK RESERVATIONS 2,515 2,000 Page 8 EXPENDITURES PROPOSED 0104 RECREATION ACTUAL ESTIMATED BUDGET 2000 2001 2002 5001 Salaries 70,950 76,202 80,715 5002 Employer Contributions 15,038 14,100 23,424 5003 Pension 3,534 3,689 2,533 5010 Office Supplies 2,000 3,000 300 5009 Travel,Trans.,Education 65 26 0 5011 Telephone 2,823 3,163 4,000 5012 Utilities 5,984 4,600 3,000 5013 Vehicle Maintenance 346 1,000 1,500 5014 Gas&Oil 796 1,700 2,000 5049 Maint&Repair-Ball Fields 3,050 2,100 3,000 5016 Refund 189 1,300 1,000 ADULT BASKETBALL 5001 11 Salaries 2,600 2,850 2,000 5002 11 Employer Contributions 199 218 153 5050 11 Equipment/Awards 40 0 0 ADULT SOFTBALL 5001 21 Salaries 2,805 3,000 3,300 5002 21 Employer Contributions 215 230 252 5050 21 Equipment/Awards/Sanction Tourn. 521 0 0 ADULT VOLLEYBALL 5001 31 Salaries 5,785 5,000 5,500 5002 31 Employer Contributions 453 383 421 5050 31 Equipment/Awards 1,433 250 0 ART 5001 37 Salaries 607 650 5002 37 Employer Contributions 46 50 CONCESSION STAND 5001 5 Salaries 8,371 8,000 8,500 5002 5 Employer Contributions 641 612 650 5050 5 Supplies 10,421 12,750 10,000 EXERCISE 5001 7 Salaries 2,000 0 5002 7 Employer Contributions 153 0 5058 7 Rent 0 5050 7 Equipment 0 FLAG FOOTBALL 5001 8 Salaries 724 500 500 5002 8 Employer Contributions 66 38 38 5050 8 Equipment 421 400 500 PART TIME 5001 40 Salaries 9,932 9,000 7,680 5002 40 Employer Contributions 760 689 588 SOCCER 5001 50 Salaries 1,305 1,233 1,400 5002 50 Employer Contributions 100 94 107 5055 50 Clinics 250 250 5050 50 Equipment 3,797 3,581 3,700 Page 9 TENNIS 5001 1 Salaries 720 553 1,000 5002 1 Employer Contributions 55 43 77 5050 1 Equipment 59 0 100 TAE KWON DO 5001 2 Salaries 2,886 1,428 5002 2 Employer Contributions 221 109 Rental 200 375 5050 2 Equipment 315 135 TUMBLING 5050 38 Program Expenses 0 300 YOUTH BASKETBALL 5001 12 Officials 2,412 2,704 3,000 5002 12 Employer Contributions 161 207 230 Clinics 300 500 5050 12 Equipment 1,727 3,430 3,500 YOUTH BASEBALL/SOFTBALL 5001 22 Salaries 13,292 13,948 15,000 5002 22 Employer Contributions 1,019 1,067 1,148 Clinics 500 5050 22 Equipment 10,489 6,277 7,000 YOUTH VOLLEYBALL 5001 32 Salaries 200 0 1,000 5002 32 Employer Contributions 15 0 77 5050 32 Equipment 723 0 1,000 BROCHURES/FLYERS/ADVERT. 5056 Brochure/tlyers/advert/ 4,103 4,200 5,000 5052 First Aid Supplies 0 200 500 5053 Portajohn 372 256 1,200 5050 Volunteer Coaches-Shirts 662 0 300 TOTAL RECREATION 194,795 197,821 209,518 Page 10 PROPOSED 0106 GYMNASTICS ACTUAL ESTIMATED BUDGET 2000 2001 2002 5001 1 Salary-Leader 30,143 0 0 5001 2 Salary-Instructors 88,992 0 0 5002 1 Emp.Contrib.-Leader 10,843 0 0 5002 2 Emp.Contrib.-Instructors 13,676 0 0 5003 Pension 1,527 0 0 5010 Office Supplies 1,428 0 0 5009 Travel,Training&Ed. 10,324 0 0 5011 Telephone 1,003 0 0 5012 Utilities 4,162 0 0 5057 Repair&Maint.&Supplies 51,852 0 0 5058 Equipment 0 0 5039 Dues 880 0 0 5056 Publications&Advert. 0 0 0 5063 Clinics/Camps 1,670 0 0 5064 Lease 24,000 0 0 5065 Competitor Fees 9,125 0 0 5066 Judge Requests 0 0 0 5067 Judge Meets 0 0 0 5068 Sanction Fees 0 0 0 5052 Medical Supplies 533 - 0 0 5069 USGF Registration 0 0 0 5194 Judge Supplies 0 0 0 5195 Birthday Supplies 18 0 0 5070 Awards 117 0 0 5001 Circle of Friends-Instructor 0 0 0 5001 4 Salary-Aerobics 2,645 0 0 5002 4 Aerobics-Emp Contr 202 0 0 5046 Uniforms 6,805 0 0 5190 Grant 0 43,128 0 5016 Refunds 0 0 0 TOTAL EXPENDITURES 259,945 43,128 0 Page II PROPOSED 01 05 SWIMMING POOL ACTUAL ESTIMATED BUDGET 2000 2001 2002 5001 Salaries 27,086 29,000 35,000 5002 Employer Contributions 2,072 2,200 2,660 5010 Office Supplies 16 100 200 5011 Telephone 598 554 500 5012 Utilities 2,238 4,900 6,000 5057 Repair,Maint.&Supplies 3,479 10,421 4,000 5058 Equipment 19 560 700 5016 Refunds 240 292 300 5060 Chemicals 2,010 1,632 1,700 5059 Swim Team 165 264 280 5061 Water World 3,063 3,187 2,800 5062 Red Cross 38 301 300 TOTAL SWIMMING POOL 41,024 53,412 54,440 Page 12 PROPOSED 0107 PARKS ACTUAL ESTIMATED BUDGET 2000 2001 2002 5001 1 Salaries 39,394 48,107 48,912 5002 Employer Contributions 6,069 7,113 7,861 5003 Pension 1,533 1,589 1,795 5012 Utilities 2,440 3,750 4,500 5013 Vehicle Maintenance 3,395 3,000 3,500 5014 Gas&Oil 2,780 1,600 3,000 5057 Repair,Maint.&Supplies 16,137 21,000 18,000 5016 Refunds 210 300 500 5075 Snow Removal 405 0 0 5011 Telephone 886 1,900 2,500 5010 Office Supplies 467 270 500 5076 Tree Board 275 0 TOTAL PARKS 73,991 88,629 91,068 01 12 PARKS PLANNING/FORESTRY 5001 Salaries 16,884 7,000 10,000 5002 Employer Contributions 3,440 536 765 5003 Pension 742 0 0 5014 Gas&Oil 109 0 0 5039 Dues 95 100 100 5073 Tree Maint.-Streets 6,281 5,000 5,000 5072 Tree Maint.-Parks 0 7,000 7,000 5074 Tree Nursery 0 500 500 5076 Educational Materials 1,908 0 2,300 5077 Tree Replacement 7,659 8,000 8,000 5011 Telephone 405 416 500 5010 Office Supplies 429 100 200 5013 Vehicle Maint. 32 0 0 5009 Training&Education 173 300 300 TOTAL PARK PLANNING/FORESTRY 38,157 28,952 34,665 Page 13 PROPOSED 01 08 BUILDING DEPARTMENT ACTUAL ESTIMATED BUDGET 2000 2001 2002 EXPENDITURES 5001 Salaries 54,552 57,399 72,540 5002 Employer Contributions 9,706 9,738 13,269 5003 Pension 2,729 2,871 3,652 5010 Office Supplies 1,096 1,400 1,200 5009 Travel,Trans.&Education 914 700 2,000 5011 Telephone 1,283 1,400 1,400 5013 Vehicle Maintenance 370 650 1,000 5014 Gas&Oil 767 820 1,000 5039 Dues 255 300 600 5016 Refunds 331 133 200 5018 Publications/Boolcs 15 243 700 5185 Internet Access 61 264 300 5079 Contract Electrical Inspections 14,700 8,975 15,000 5078 Supplies/Maps 2,219 500 3,000 5020 Professional Services 13,842 0 2,000 5215 Contract Building Inspections 18,000 10,975 11,000 5216 Building Abatement 0 317 5,000 5217 Board of Appeals 0 0 1,000 TOTAL BUILDING DEPARTMENT 120,840 96,685 134,861 0111 PLANNING DEPT. PROPOSED ACTUAL ESTIMATED BUDGET 2000 2001 2002 EXPENDITURES 5001 Salaries 53,991 30,560 72,540 5002 Employer Contributions 11,721 5,952 19,458 5003 Pension 1,342 1,861 877 5010 Office Supplies 4,189 2,125 3,000 5009 Travel,Trans.&Ed-Plan/Clerk/P&Z 252 1,663 1,000 5011 Telephone 536 560 700 5016 Refunds 6,491 0 5013 Vehicle Maintenance 906 35 0 5014 Gas&Oil 400 144 0 5039 Dues&Subscriptions 157 25 150 5018 Legal Notices 3,427 5,300 5,000 5019 Recording Fees 501 850 1,000 5036 Supplies,Tools&Maps 204 500 500 5020 Professional Services 31,155 56,337 30,000 5186 Transportation Plan Consultant 17,115 0 5184 Regional Fees 1,620 400 400 5185 Internet Access 0 264 300 TOTAL PLANNING 116,892 123,691 134,925 Page 14 01 14 MUSEUM PROPOSED ACTUAL ESTIMATED BUDGET 2000 2001 2002 ESTIMATED EXPENDITURES 5001 Salary 16,226 23,500 40,000 5002 Employer Contribution 1,624 1,798 10,137 5018 Publications 0 59 0 5009 Travel 0 250 370 5038 Other 48 0 0 5011 Telephone/Computer 716 710 850 5012 Utilities 1,952 2,200 2,500 5010 Office Supplies 559 300 550 5241 Exhibits/Photography 870 800 1,300 5017 Building Repair/Maint 7,075 4,000 4,000 TOTAL EXPENDITURES 29,070 33,617 59,707 01 15 VISION PROPOSED ACTUAL ESTIMATED BUDGET ESTIMATED EXPENDITURES 2000 2001 2002 5166 Vision Benefit 2,200 3,700 4,000 TOTAL EXPENDITURES 2,200 3,700 4,000 0116 DENTAL PROPOSED ESTIMATED EXPENDITURES ACTUAL ESTIMATED BUDGET 2000 2001 2002 5166 Dental Benefit 778 6,000 6,500 TOTAL EXPENDITURES 778 6,000 6,500 0109 TRANSPORTATION BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET 2000 2001 2002 Transportation (113) 0 0 TOTAL EXPENDITURES (113) 0 0 Page 15 GENERAL FUND-CAPITAL IMPROVEMENT BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET 0110 EXPENDITURES 2000 2001 2002 5080 Software/GG/Plan/Bldg 2,030 0 2,500 5081 Streetimprovements(STS) 111,186 25,000 5189 Computer/Printer(ADM) 3,381 5261 Computer/Printer(Bldg) 1,705 5192 Radar Units(PS) 987 2,676 5084 Computer/PD 2,731 5199 Walker Mower(Pks) 9,772 10,000 5087 ADA/Intersections(STS) 25,000 0 0 Computer/Printer(rec) 2,500 Dump Truck&Plow 59,380 5223 Vehicle/PS 21,161 22,607 6,000 Radios(PS) 2,500 Fax Machine(PS) 300 5101 Vehicle(Parks&Rec) 15,500 0 5099 Pick-up Truck(1/2 ton) 6,666 5257 Portable Breath Testers(PS) 696 5258 Paint Pool(POOL) 10,950 0 5255 Police Pension(PS) 970 14,683 5259 Sign Post Driver(STS) 9,972 5246 Concession Stand&Trailer 12,000 Plan Review Table(bldg) 500 Office Workstation/Furniture(bldg) 500 Permit Filing System(bldg) 1,000 Service/Dump Truck(sts) 20,000 Gas Fired Pressure Washer(sts) 3,500 Mowing Trailer with Dump(P&R) 7,000 Remodel Offices at Bein(Rec) 10,000 Lowering Apparatus 6,000 Tractor/Loader 12,500 5256 Pool pump/motor&pipe repair 5,778 0 TOTAL EXPENDITURES 273,161 91,670 84,800 Page 16 . 02 21 -. WATER TREATMENT&DELIVERY DIVISION BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ESTIMATED REVENUES ACTUAL ESTIMATED BUDGET 2000 2001 2002 OPERATION REVENUES-WATER 4410 Sale of Water 751,632 696,955 724,833 4411 Water Meters 11,895 3,144 9,400 4415 Water Share Rental 3,005 1,679 2,879 4601 Interest Earned 26,771 11,133 9,000 4602 Transfer from WCI 0 400,000 407,000 4603 Distribution Replacement Transfer In 0 35,000 70,000 4412 Berth.Lake Ranchettes Pump Fee 2,612 2,143 2,200 TOTAL AVAILABLE REVENUES 795,915 1,150,054 1,225,312 4999 BEGINNING FUND BALANCE 449,474 540,690 472,249 TOTAL AVAILABLE RESOURCES 1,245,389 1,690,745 1,697,561 EXPENDITURES 5001 Salaries 105,011 129,683 164,023 5002 Employer Contributions 19,532 29,193 28,434 5003 Pension 4,642 4,665 5,367 5010 Office Supplies 12,569 10,500 10,000 5009 Travel,Trans.&Education 2,196 1,100 2,500 5011 Telephone/pager 1,752 2,300 2,500 5012 Utilities 43,067 45,000 50,000 5013 Vehicle Maintenance 1,489 2,400 3,000 5014 Gas&Oil 2,426 2,600 3,000 5057 Supplies/tool/safety 14,205 18,000 20,000 5015 Insurance 23,373 26,830 27,000 5016 Refunds 2,116 375 500 5040 Attorney 13,156 4,500 4,500 5018 Publications/Legal Notices 1,016 1,800 800 5060 Chemicals 181,337 200,000 200,000 5107 Transfer to General Fund 55,000 63,000 65,000 5090 Audit 3,673 3,500 4,500 5108 Lab Testing 6,179 3,700 6,500 5109 Meters&Repair 16,457 23,959 20,000 5110 Permits 0 2,000 2,000 5111 Water Breaks 6,728 2,012 7,000 5112 Bond PaymentlTransfer(3mg Tank) 65,900 64,800 68,000 5113 Facility&Equip.Replacement Transfer 0 35,000 70,000 5114 Sludge 0 500 500 5046 Uniforms 1,055 1,000 500 5020 Professional Fees 9,015 31,000 5,000 5044 Weed Spray 471 495 600 5041 Equipment Rental 2,000 0 1,000 5270 CWRPDA Loan(1994) 0 102,500 100,041 5048 Safety Equipment 158 620 500 Page 17 5203 1997 Water Bond Payment 0 238,690 238,875 5271 Line Replacement/Plant Upgrades 0 100,000 100,000 5229 Utility Billing Computer 1,759 5230 Utility Billing Software 7,369 5258 Paint Sprayer 2,997 5197 Tractor-Mower 5,000 5259 Water Tank Painting 20,500 5260 Trench Box 2,445 0 5269 Water Rate Study 8,834 2,000 5099 Pick-up Truck(1/2 ton) 6,667 5254 Dump Truck&Plow 15,000 5272 Lap Top Telemetry 0 2,165 0 5273 Trailer 0 4,050 0 5274 Distribution System Replacement Transfer Out 0 35,000 70,000 5275 Pick-Up Truck(3/4 ton) 0 25,559 computer Maintenance 4,000 Service/Dump Truck 14,000 Lower Launders 15,000 Fence 3mg Tank 15,000 Power Gate Opener 4,000 5115 Operating Reserve Account 39,605 0 40,000 TOTAL EXPENDITURES 704,698 1,218,496 1,375,640 ENDING FUND BALANCE 540,690 472,249 321,921 TOTAL EXPENDITURES 1,245,389 1,690,745 1,697,561 Page 18 02 22 WATER FUND CAPITAL IMPROVEMENT BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET ESTIMATED REVENUES 2000 2001 2002 WATER PLANT CAPITAL DIVISION: 4601 1 Interest-Tap Fees 58,752 17,000 14,000 4422 Facility&Equipment Replacement 35,000 70,000 4412 Tap Fees 368,900 112,000 320,000 BEGINNING FUND BALANCE: 3,973,114 4,032,576 3,608,432 SUBTOTAL 4,400,766 4,196,576 4,012,432 SOURCE OF SUPPLY DIVISION:•• 4601 2 Interest-Dedication Fees 32,526 43,150 40,000 4450 Water Dedication 443,930 114,000 38,000 BEGINNING FUND BALANCE: 431,381 500,343 471,991 SUBTOTAL 907,837 657,493 549,991 TOTAL AVAILABLE REVENUES 5,308,603 4,854,069 4,562,423 ESTIMATED EXPENDITURES WATER PLANT CAPITAL DIVISION: 5040 Attorney 3,408 5117 Water Plant Expansion 112,022 2,721 5271 Activated Carbon Feeder 0 21,227 0 5272 Line Replacement/Plant Upgrades 194,235 200,000 350,000 5115 Operating Reserve Account 58,524 0 40,400 5273 Transfer to Operations 0 330,864 339,000 Rip Rap 20,000 Emergency generator set with auto switch 80,000 5274 Facility&Equipment Replacement 0 33,333 SUBTOTAL: 368,190 588,144 829,400 ENDING FUND BALANCE: 4,032,576 3,608,432 3,183,032 SOURCE OF SUPPLY DIVISION: 5123 Water Purchase 48,030 84,955 4,955 5124 Water Assessments 16,620 11,886 16,000 5127 Loan Payment NCWCD Pipeline 101,268 0 0 5242 Carter Pipeline Bond Payment 237,890 0 5270 SWSP 3,686 19,525 20,000 5115 Operating Reserve Account 0 0 7,800 5273 Transfer to Operations 69,136 68,000 SUBTOTAL: 407,494 185,502 116,755 ENDING FUND BALANCE: 500,343 471,991 433,236 TOTAL EXPENDITURES 775,683 773,646 946,155 TOTAL: 5,308,603 4,854,069 4,562,423 "Expenditures restricted to purchase and delivery of raw water to treatment plant per Resolution 7-94. Page 19 02 41 WASTEWATER TREATMENT,OPERATION AND MAINT.FUND BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ESTIMATED REVENUES ACTUAL ESTIMATED BUDGET 2000 2001 2002 4410 Wastewater Charges 661,843 728,602 910,753 4601 Interest 6,828 9,140 8,000 4410 2 Hillsdale Lift Station Fees 5,510 7,028 7,000 4410 3 Mary's Farm Lift Station Fees 2,206 2,900 2,900 4432 Bomar Debt Service 4,120 4,882 4,800 4433 Bomar Lift Station Maint. 3,323 3,575 3,500 4440 Transfer from WWCI CI 0 400,000 400,000 4441 Collection System Replacement Transfer In 0 35,000 70,000 4433 1 Campion Lift Station Maint 3,140 3,648 3,600 TOTAL AVAILABLE REVENUES 686,969 1,194,775 1,410,553 TRANSFER SLS FUND BALANCE 0 4999 BEGINNING FUND BALANCE 738,812 940,557 1,241,209 TOTAL AVAILABLE RESOURCES 1,425,781 2,135,332 2,651,762 ESTIMATED EXPENDITURES 5001 Salaries 114,618 125,633 165,645 5002 Employer Contributions 27,494 27,886 40,682 5003 Pension 4,240 5,067 5,347 5010 Office Supplies 12,627 12,000 17,000 5009 Travel,Trans.&Education 966 1,600 3,000 5011 Telephone/pager 3,930 3,893 5,000 5012 Utilities 73,126 65,000 85,000 5013 Vehicle Maintenance 2,212 3,000 3,500 5014 Gas&Oil 2,944 3,500 4,000 5057 Supplies,Expenses&Repairs 33,501 38,000 35,000 5015 Insurance 23,401 26,830 27,000 5016 Refund 876 400 400 5018 Publications 1,071 500 500 5060 Chemicals 7,504 25,000 30,000 5107 Transfer to General Fund 55,000 63,000 65,000 5090 Audit 3,994 3,500 4,000 5040 Attorney 0 0 3,000 5108 Lab Tests 8,303 10,000 15,000 5110 Plant Permit 2,543 5,000 5,000 5130 Electric Maintenance 441 2,000 2,500 5182 Repair&Calibration-Lab Equip. 83 164 500 5114 Sludge Hauling 14,011 60,000 50,000 5046 Uniforms 1,389 1,800 2,000 5020 Professional Fees 15,152 13,000 50,000 5048 Safety 432 1,000 1,500 5037 Bomar Debt Service 4,828 62,832 0 Page 20 5129 Lift Station Maint 6,484 20,000 20,000 5041 Equipment Rental 0 0 2,500 5189 Computer 1,759 0 0 5230 Utility Billing Software 7,369 0 5206 Rotor Shafts 4,271 4,205 45,000 5197 Mower/Tractor 4,471 30,000 5116 Lab Equipment 99 2,000 2,000 5101 Pick-up Truck w/hoist(3/4ton 4x4) 32,823 0 5099 Pick-up Truck 6,667 30,000 5138 T.V.Lines/Line Cleaning 1,597 0 10,000 5254 Dump Truck&Plow 5,000 0 5261 Facility&Equip.Replacement 0 35,000 70,000 5205 1997 Bond Payment 0 237,313 232,498 5262 State Revolving Loan Payment 0 0 650,000 5264 Trailer 0 0 5263 Collection System Replacement Transfer Out 0 35,000 70,000 Service/Dump Truck 14,000 Easement Sewer Jetter 25,000 Small Tractor 1,250 Fence for Lift Stations(3) 10,000 Mann Systems for List Stations(2) 6,000 Composite Sampler 3,000 Manhole&Line Replacement 100,000 5115 Operating Reserve Account 0 0 50,000 TOTAL EXPENDITURES 485,223 894,123 1,991,822 ENDING FUND BALANCE 940,557 1,241,209 659,940 TOTAL EXPENDITURES 1,425,781 2,135,332 2,651,762 Page 21 02 42 WASTEWATER PLANT&COLLECTION SYSTEM CAPITAL FACILITY FUND BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ESTIMATED REVENUES ACTUAL ESTIMATED BUDGET 2000 2001 2002 4412 Tap Fees-T.O.B. 252,989 75,000 236,800 4601 Interest 78,736 77,100 48,000 Facility&Equip.Replacement 0 35,000 70,000 TOTAL AVAILABLE REVENUES 331,725 187,100 354,800 PROCEEDS OF STATE LOAN 0 4999 BEGINNING FUND BALANCE 3,318,699 2,914,206 1,646,569 TOTAL AVAILABLE REVENUES 3,650,424 2,914,206 2,001,369 ESTIMATED EXPENDITURES 5132 T.V.Lines 2,211 5267 Treatment Facility Engineering 0 700,000 5016 Refund 31 5133 Manhole Replacement 18,000 612 5206 (1)Rotor Shafts 834 5138 Line Replacement/Oversizing 18,012 5170 Digester 128,794 2,925 5112 Bond Payment 236,513 5211 24"Line 73,799 5268 Facility Study 9,680 14,000 5269 Transfer to Operations 0 400,000 400,000 5205 1-25 Pipeline/Lift Station 248,344 150,000 Enlarge Discharge at Mary's Farm 25,000 2nd Street Line Replacement 230,000 Safety Rails for Digester 1,500 5115 Operating Reserve Account 0 100 28,500 TOTAL EXPENDITURES 736,218 1,267,637 685,000 ENDING FUND BALANCE 2,914,206 1,646,569 1,316,369 TOTAL EXPENDITURES 3,650,424 2,914,206 2,001,369 Page 22 03 51 PARK DEVELOPMENT BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET ESTIMATED REVENUES 200O 2001 2002 4700 Park Development 102,365 38,350 174,240 4601 Interest 5,092 6,645 5,000 4607 Donations 0 6,180 0 TOTAL REVENUES 107,457 51,175 179,240 4999 BEGINNING FUND BALANCE 37,020 129,597 157,466 Total Available Revenues 144,477 180,772 336,706 ESTIMATED EXPENDITURES 5143 Roberts Lake/Improvements 1,996 0 5144 Hein Park 2,345 216 5145 Berthoud Park Playground 922 0 0 5146 Cedar Drive/Flower/Sprinkler 778 0 0 5265 Ivy Stockwell Joint Venture 0 14,050 5175 Trail System&Improvements 270 0 20,000 5207 Playground Design 60 7,441 5247 Hillsdale 8,380 1,599 2,000 5264 Triangle 127 0 0 TOTAL ESTIMATED EXPENDITURES 14,879 23,306 22,000 ENDING FUND BALANCE 129,597 157,466 309,329 4999 EMERGENCY RESERVE 5,377 TOTAL EXPENDITURES 144,477 180,772 336,706 Page 23 03 52 PARK DEDICATION BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET ESTIMATED REVENUES 2000 2001 2002 4700 Park Dedication 86,185 9,600 16,000 4601 Interest 7,093 4,500 2,000 TOTAL REVENUES 93,278 14,100 18,000 4999 BEGINNING FUND BALANCE 74,240 167,518 181,618 EMERGENCY RESERVES 540 TOTAL AVAILABLE REVENUES 167,518 181,618 200,158 03 53 PUBLIC FACILITIES BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET ESTIMATED REVENUES 2000 2001 2002 4700 Public Facilities 119,528 40,000 121,920 4601 Interest 7,581 (2,000) 2,000 TOTAL REVENUES 127,109 38,000 123,920 4999 BEGINNING FUND BALANCE 177,642 69,833 (57,350) Proceeds of Loan 180,000 Total Available Revenues 484,751 107,833 66,570 ESTIMATED EXPENDITURES 5140 Park Building 2,782 0 0 5150 Bein Pk Dug Out Coven 2,373 0 5152 Library Landscape 1,427 0 5171 Land Acquisition 203,999 140,183 5173 Ball Field (663) 0 0 5999 Reserve Increase 0 Land Acquisition 180,000 0 5265 Turner Gym Contribution 25,000 25,000 TOTAL ESTIMATED EXPENDITURES 414,918 165,183 0 5999 ENDING FUND BALANCE 69,833 (57,350) 62,852 5998 EMERGENCY RESERVES 3,718 TOTAL EXPENDITURES 484,751 107,833 66,570 Page 24 ' 03 54' CONSERVATION TRUST FUND BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET ESTIMATED REVENUES 2000 2001 2002 4301 Conservation Trust Distribution 36,675 32,000 30,000 4601 Interest 5,077 7,000 5,000 4602 Grant-Smart Growth 9,368 12,336 Pioneer Park Donation 100,000 0 TOTAL REVENUES 151,120 51,336 35,000 4999 BEGINNING FUND BALANCE 52,153 173,295 80,357 TOTAL AVAILABLE RESOURCES 203,273 224,631 115,357 ESTIMATED EXPENDITURES 5176 Gymnastic Equipment 191 0 5140 Bein Park Building&Grounds Impr. 1,841 7,000 2,000 5141 Roberts Park 2,250 4,205 500 Separator Project 3,733 0 0 5263 Pioneer Park 1,890 85,327 5,000 5268 Skate Park 3,500 2,000 5264 Pool 9,013 5,000 Paint Pool 5,000 5266 Berthoud Land Conservation Fund 30,000 11,667 5267 Ball Field-Town Park 5,229 4,000 5998 Reserve Increase Account 11,244 0 Berthoud Park Playground 500 Cedar Drive 500 Fickel Park 5,000 Triangle 900 5228 Nielson Greenway 8,830 0 5,000 TOTAL ESTIMATED EXPENDITURES 29,978 144,274 47,067 5998 ENDING FUND BALANCE 173,295 80,357 67,240 EMERGENCY RESERVES 1,050 TOTAL EXPENDITURES 203,273 224,631 115,357 Page 25 03 55 DENSITY TRANSFER FEES BUDGET YEAR ENDING DECEMBER 31,2002 ACTUAL ESTIMATED BUDGET ESTIMATED REVENUES 2000 2001 2002 4401 Density Transfer Fees 0 200,000 4601 Interest 0 2,000 TOTAL REVENUES 0 202,000 BEGINNING FUND BALANCE 0 Total Available Revenues 202,000 ESTIMATED EXPENDITURES Berthoud Land Conservation Fund 11,667 5101 Transfer to General Fund(6%) 0 12,000 TOTAL ESTIMATED EXPENDITURES 0 23,667 5999 ENDING FUND BALANCE 172,273 5998 EMERGENCY RESERVES 6,060 TOTAL EXPENDITURES 202,000 TRANSPORTATION IMPACT FEES BUDGET YEAR ENDING DECEMBER 31,2002 ACTUAL ESTIMATED BUDGET REVENUES 2000 2001 2002 Transportation Impact Fees 0 134,696 Interest 0 1,500 TOTAL REVENUES 0 136,196 BEGINNING FUND BALANCE 0 Total Available Revenues 136,196 ESTIMATED EXPENDITURES Transfer to General Fund(3%) 0 4,041 TOTAL ESTIMATED EXPENDITURES 0 4,041 ENDING FUND BALANCE 128,069 EMERGENCY RESERVES 4,086 TOTAL EXPENDITURES 136,196 Page 26 03 55 LARIMER COUNTY OPEN SPACE TAX BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET 2000 2001 2002 ESTIMATED REVENUES 4306 Revenues 111,149 105,028 100,000 4601 Interest 12,129 12,000 10,000 Grants 60,000 0 0 TOTAL AVAILABLE REVENUES 183,278 117,028 110,000 BEGINNING FUND BALANCE 113,678 216,272 299,661 TOTAL AVAILABLE REVENUES 296,956 333,300 409,661 ESTIMATED EXPENDITURES 5257 Parrish Ranch 50,999 0 0 5258 Lorimer County Separator 16,000 34,000 5171 Land Acquisition 29,340 15,459 0 5259 Hillsdale 0 2,180 0 Berthoud Land Conservation Fund 11.666 Ryan's Gulch Area 20,000 5228 Nielson Greenway 345 0 0 TOTAL EXPENDITURES 80,684 33,639 65,666 5999 ENDING FUND BALANCE 216,272 299,661 340,695 5998 EMERGENCY RESERVES 3,300 TOTAL LARIMER CO OPEN SPACE 296,956 333,300 409,661 Page 27 03 57 CEMETERY ENDOWMENT FUND BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ESTIMATED REVENUES ACTUAL ESTIMATED BUDGET 2000 2001 2002 4710 Lot Sales 14,824 14,000 14,000 4601 Interest 1,386 1,800 1,000 4711 Opening&Closing 8,525 8,000 8,000 4712 Perpetual Care Fees 1,000 3,000 3,000 TOTAL REVENUES 25,735 26,800 26,000 4999 BEGINNING FUND BALANCE (44,021) (33,031) (14,902) TOTAL AVAILABLE REVENUES (18,286) (6,231) 11,098 ESTIMATED EXPENDITURES 5001 Part-Time 813 2,272 3,360 5002 Employer Contributions 62 174 257 5012 Utilities 224 175 175 5014 Gas&Oil 596 450 500 5057 Repair&Maintenance 5,354 5,600 6,000 5153 Survey&Pin 3,000 0 5236 Sprinkler System 4,698 0 TOTAL EXPENDITURES 14,745 8,671 10,292 5998 EMERGENCY RESERVES 780 5999 ENDING FUND BALANCE (33,031) (14,902) 26 TOTAL EXPENDITURES (18,286) (6,231) 11,098 Page 28 03 58 LIBRARY FUND BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ESTIMATED REVENUES ACTUAL ESTIMATED BUDGET 2000 2001 2002 4101 Property Tax.5 less 2% 17,390 20,000 20,000 4102 Town of Berthoud Transfer 17,000 20,000 20,000 4092 Town of Berthoud 1%Sales Tax Transfer 78,468 99,000 112,000 4016 Refund 8 4601 Interest 2,832 2,000 2,000 4302 Larimer County Grant 13,260 13,260 0 4607 Donations/Utilities 6,997 4,568 7,237 4608 State of Colorado 0 3,117 3,000 4611 Building Fund Contribution from 1%Sales Tax 15,000 15,000 12,500 4609 Fines 4,542 5,000 6,500 TOTAL REVENUES 155,496 181,945 183,237 4999 BEGINNING FUND BALANCE 71,065 62,856 58,262 TOTAL REVENUES 226,561 244,801 241,499 ESTIMATED EXPENDITURES 5001 Salaries 70,173 84,930 97,205 5002 Employer Contributions 10,115 10,054 11,347 5003 Pension 1,884 1,815 2,745 5154 Library Books 24,247 24,700 26,840 5155 Library AudioNisual 3,248 4,900 4,600 5156 Periodicals 1,147 3,033 2,600 5057 Library Supplies 3,495 2,900 3,900 5157 Public Relations 3,316 1,386 2,050 5158 Outreach 2,207 2,100 6,837 5089 Custodial Supplies 3,590 3,300 3,600 5159 Equipment 4,926 9,500 4,600 5160 Continuing Education 1,575 2,000 1,700 5163 Advertising 230 121 200 5011 Telephone 2,287 2,500 2,520 5012 Utilities 7,291 8,000 9,000 5167 Volunteer Purchases 178 0 0 5161 Automated Services 2,042 2,200 2,525 5161 Equip.Repair&Services 1,205 2,100 1,700 5216 Grant Expense 549 0 0 5267 Building Fund 15,000 15,000 12,500 5107 Transfer to General Fund 5,000 6,000 6,000 TOTAL EXPENDITURES 163,705 186,539 202,469 5999 ENDING FUND BALANCE 62,856 58,262 33,533 5998 EMERGENCY RESERVES 5,497 TOTAL EXPENDITURES 226,561 244,801 241,499 Page 29 03 59 DRAINAGE FUND BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ESTIMATED REVENUES ACTUAL ESTIMATED BUDGET 2000 2001 2002 4410 Drainage Escrow 112,778 114,304 120,000 4601 IntiaLIt (231) 3,500 2,500 4704 Transfer/Bond Escrow TOTAL AVAILABLE REVENUES 112,547 117,804 122,500 BEGINNING FUND BALANCE (49,286) 48,626 132,425 TOTAL AVAILABLE RESOURCES 63,261 166,430 254,925 ESTIMATED EXPENDITURES 5165 Drainage Project 0 0 219,875 5016 Refunds 117 70 50 5057 Repair&Maint 14,517 13,935 15,000 Street Sweeper 20,000 20,000 5115 Operating Reserve Account 0 0 TOTAL EXPENDITURES 14,635 34,005 254,925 5999 ENDING FUND BALANCE 48,626 132,425 (0) TOTAL EXPENDITURES 63,261 166,430 254,925 Page 30 04 72 6 STATE POLICE PENSION FUND BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET 2000 2001 2002 ESTIMATED REVENUES 4601 Interest 9,930 10,000 6,000 TOTAL REVENUES 9,930 10,000 6,000 4999 BEGINNING FUND BALANCE 139,548 149,478 159,478 TOTAL REVENUES 149,478 159,478 165,478 5107 Transfer to General Fund 40,000 0 29,467 TOTAL EXPENDITURES 40,000 0 29,467 EMERGENCY RESERVE 180 5999 ENDING FUND BALANCE 109,478 159,478 136,011 TOTAL EXPENDITURES 149,478 159,478 165,658 05 81 DEBT SERVICE FUND BUDGET YEAR ENDING DECEMBER 31,2002 REVENUES-85-1 PROPOSED ACTUAL ESTIMATED BUDGET 2000 2001 2002 4605 Assessment Interest 85-1 100 7,406 0 4601 Interest Income 49 75 50 TOTAL REVENUES 149 7,481 50 BEGINNING FUND BALANCE 2,082 2,159 9,567 TOTAL AVAILABLE REVENUES 2,231 9,639 9,617 ESTIMATED EXPENDITURES 85-1 5038 Postage/Bank Service Chgs 72 72 72 5115 Operating Reserve Account 0 TOTAL EXPENDITURES 72 72 72 5999 ENDING FUND BALANCE 2,159 9,567 9,545 TOTAL EXPENDITURES 2,231 9,639 9,617 Page 31 05 82/03 61 I%SALES TAX-4TH St.&2nd St. BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ESTIMATED REVENUES ACTUAL ESTIMATED BUDGET 2000 2001 2002 4601 Interest 39,821 80,000 10,000 TOTAL REVENUES 39,821 80,000 10,000 BEGINNING FUND BALANCE 296,039 335,860 415,860 TOTAL AVAILABLE RESOURCES 335,860 415,860 425,860 ESTIMATED EXPENDITURES 2nd Street 0 425,560 Operating Reserve Acct 0 0 TOTAL EXPENDITURES 0 0 425,560 EMERGENCY RESERVES 300 ENDING FUND BALANCE 335,860 415,860 0 TOTAL EXPENDITURES 335,860 415,860 425,860 Page 32 05 83 1998 1%SALES TAX' BUDGET YEAR ENDING DECEMBER 31,2002 PROPOSED ACTUAL ESTIMATED BUDGET ESTIMATED REVENUES 2000 2001 2002 4601 Interest 22,929 12,000 10,000 4610 Sales Tax 414,730 400,000 423,840 TOTAL AVAILABLE REVENUES 437,659 412,000 433,840 BEGINNING FUND BALANCE 513,409 199,797 395,525 TOTAL AVAILABLE REVENUES 951,068 611,797 829,365 ESTIMATED EXPENDITURES 5171 Land Acquisition 420,803 0 0 5237 Transportation 35,000 35,500 70,000 5238 Library 78,468 99,000 112,000 5239 Street Improvements 180,000 12,000 233,125 5240 Recreation Center Planning 0 50,000 0 5241 Library Building Fund 15,000 12,500 5115 Operating Reserve Account 4,772 Tractor with Mower(share cost with Street Dept) 37,000 0 0 TOTAL EXPENDITURES 751,271 216,272 427,625 ENDING FUND BALANCE 199,797 395,525 388,725 5998 EMERGENCY RESERVES 13,015 TOTAL EXPENDITURES 951,068 611,797 829,365 'Per Resolution 11-97 these funds are to be used for: Maintenance,improvement,paving overlaying and repairing of streets;for the purchase of land and construction of a building for a municipal recreation center;for the purchase of land to be used as open space and as buffer areas;operation,maintenance,repairs and improvements to the Berthoud Public Library;and,for the operation,maintenance,repair and improvements of the Berthoud Area Transportation System. Page 33 Valuation 33,969,060 38,570,410 41,978,280 GENERAL FUND 5.866 5.859 6.061 LIBRARY FUND 0.500 0.500 0.500 REFUND&ABATEMENT 0.023 0.008 0.041 TOTAL MILL LEVY 6.389 6.367 6.602 Page 34 Town of Berthoud 5 Year Capital Improvement Worksheet 2002-2006 2002 2003 2004 2005 2006 Fund wtr Water Department Bunyan/2nd St.Line Repl.' 300,000 wtr WTP Act.Carbon Feeder' wtr Fence 3 mg Tank 25,000 wtr Update Chlorine Room 75,000 wtr Fence Town Reservoir 75,000 60,000 Mr Bunyan Ave.line repl.4th-10th 300,000 Mr Add 2 filters at WTP 450,000 Mr Computer 2,500 3,000 Mr MrPU truck Emergency Generator 80,000 Mr Wastewater Department 2nd St.Line Rep 230,000 wwtr Computer 3,000 wwtr Garfield LS pump repl. wwtr 2nd St.manhole reel.` 18,000 wwtr 4wd PU truck w/utility box 30,000 wwtr LS alarms w/phone dialer 6,000 wwtr Sewer rpl 100,000 wwtr Fence Lift Stations 10,000 4,000 wwtr Sewer repl.Rosewood 100,000 wwtr Sewer jet equipment 15,000 wwtr Sewer repl.36th St.SW 120,000 wwtr Vectortrk-mtd.sewer jet 110,000 wwtr Line repl./oversizing* 100,000 wwtr Mary's Farm Discharge 25,000 wwtr New WWTP' 7,500,000 Rev.loan Street Department Computer 3,000 gfci 2nd St.paving Bunyan-Mtn.' 300,000 gfci/1% Equipment trailer(share PW) wtr/wwtr/gf Sign post driver gfci Roundabout at Berthoud curve 600,000 1%/MPO PU truck w/plow 8 spreader 48,000 gfci Salt dome 55,000 gfci Lake Ave.overlay 3-10th St. 120,000 1% Shop Building 100,000 gfci/1% Paving prof.4-10th St. 120,000 1% Street Sweeper 100,000 gfci Chip seal projects 60,000 gfci Cedar Dr.street repairs 45,000 gfci Front end loader 155,000 gfci ADA intersections' 25,000 25,000 25,000 gfci Tractor Loader 12,500 gfci Pressure Washer 3,500 gfci Lowering Apparatus 6,000 gfci Patch Machine 45,E gfci Pick-up Truck 25,000 gfci Dump Truck 75,000 gfci Two Wheel Grader 70,000 gfci Back-hoe 90,000 gfci Page 1 of 3 Town of Berthoud 5 Year Capital Improvement Worksheet 2002-2006 Police Department New patrol car 6,000 23,000 23,000 23,000 24,000 gfci Radar units 8,000 gfci Port.breath testers-3 gfci Base radio for dispatch 2,500 gfci Computer-repl.Dispatch 3,000 gfci Fax Machine 300 gfci 4x4 Used Vehicle 10,000 gfci Parks&Recreation Remodel Offices $ 10,000 gfci New recreation center study' 1% New recreation center 8,000,000 4,600,000 ? Pool repaint 5,000 12,000 5,000 12,000 5,000 gfci Hillsdale Park* 2,000 100,000 Icos/pk.dev Pioneer Park Phase 2* 5,000 ctf New PU truck 20,000 20,000 30,000 gfci Turner Gym pub.fac. Berth.Elem.Athl. Fields 15,000 pk.dev. Parks Elec.Upgrade 5,000 5,000 5,000 5,000 gfci/pk.dev. Neilson Greenway 5,000 eft Mowing Trailer 7,000 gfci Walker Mower 10,000 10,000 10,000 gfci Computer/Printer 2,500 gfci Building Department Building permitting software 2,500 2,500 gfci AutoCad software 2,500 gfci Laptop computer 2,500 gfci Computer networking 500 500 500 500 gfci Computer/printer 3,000 2,700 gfci Blueprint machine 1,500 gfci Plan review table 500 gfci Printer/plotter 1,000 gfci Workstation/fumiture 500 500 500 gfci Plan review software 1,000 gfci Permit filing system gfci New vehicle 25,000 gfci Planning Department Computer 3,500 4,000 gfci Software upgrade 500 600 gfci • Page 2 of 3 Town of Berthoud 5 Year Capital Improvement Worksheet 2002-2006 Administration Computer/printer 4,000 4,000 3,000 gfci New vehicle: 24,000 gfci Board Room furniture 15,000 gfci Telephone systemNm 50,000 gfci Land preservation efforts* 100,000 100,000 200,000 200,000 1%/dtf Transportation 45,000 36,500 37,000 37,500 1% Library transfer 112,000 93,000 96,000 99,000 1% Library Building Fund 12,500 15,000 15,000 15,000 1% Freddy property purchase pub.fac. Copy Machine 30,000 gfci Totals 9,224,300 9,085,500 1,729,500 5,773,600 435,200 Items marked with asterisk to be approved by the Board Page 3 of 3 ORDINANCE NO. 9 06 AN ORDINANCE AUTHORIZING THE EXPENDITURE OF FUNDS IN EXCESS OF THE 2001 BUDGET BE IT ORDAINED BY THE BOARD OF TRUS FEES FOR THE TOWN OF BERTHOUD, COLORADO,LARIMER and WELD COUNTIES, COLORADO THAT; Section 1. WHEREAS, during 2001, the Town of Berthoud determined the Public Facilities Fund did not allocate adequate funds to the operating costs;and The Board of Trustees hereby designates $1,183 of unappropriated revenue be applied to the operations for the Land Acquisitions;and Section 2. WHEREAS, during 2001, the Town of Berthoud determined the Conservation Trust Fund did not allocate adequate funds to the operating costs;and The Board of Trustees hereby designates $9,274 of unappropriated revenue be applied to the operating costs of Pioneer Park; and Section 3. WHEREAS, during 2001, the Town of Berthoud determined the Library Fund did not allocate adequate funds to the operating costs;and The Board of Trustees hereby designates $149 of unappropriated revenue be applied to the operating costs for custodial supplies; and WHEREAS, the Board of Trustees determines and designates that these expenditures could not have been accurately forecast at the time the 2001 Budget was drafted and that these expenditures were necessary for the immediate preservation of the public health and safety;and WHEREAS, in the opinion of the Board of Trustees an emergency exists, which jeopardizes the fiscal welfare of the Town and would affect the health and safety of its citizens. This Ordinance shall take effect and be in force upon its final passage and adoption. At the meeting held on December 11, 2001, the Board of Trustees voted to enact this Ordinance. INTRODUCED, READ, ADOPTED AND ORDERED PUBLISHED THIS 11th DAY OF DECEMBER, 2001. Mayor Milan Karspeck Al FEST: X Pi Mary K. Co in, Town Clerk Publish: December 13,2001 r ORDINANCE NO.907 7 AN ORDINANCE APPROPRIATING SUMS OF MONEY TO VARIOUS FUNDS, IN THE AMOUNTS AND FOR THE PURPOSES AS SET FORTH BELOW,FOR THE TOWN OF BERTHOUD COLORADO,FOR THE 2002 BUDGET YEAR WHEREAS, the Town of Berthoud has adopted the annual budget in accordance with the Local Government Budget Law, on December 11, 2001, and; WHEREAS, the Town of Berthoud has made provisions 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 operation of the Town. NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF BERTHOUD, COLORADO: Section 1. That the following sums are hereby appropriated from the revenue of each fund,to each fund,for the purposes stated: General Fund Operating Expenses $2,120,878 Water Fund Operating Expenses 1,335,640 Capital Improvements 897,955 Total Water Fund $2,233,595 Wastewater Fund Operating Expenses 1,941,822 Capital Improvements 656,500 Total Wastewater Fund $2,598,322 Cemetery Endowment Fund Operating Expenses $ 10,292 Library Fund Operating Expenses $ 202,469 Larimer County Open Space Operating Expenses $ 65,666 Conservation Trust Fund Operating Expenses $ 47,067 Park Development Operating Expenses $ 22,000 Public Facilities Operating Expenses $ -0- State Police Pension Fund Operating Expenses $ 29,467 Density Transfer Fund Operating Expenses $ 23,667 Debt Service Operating Expense $ 72 1998 1% Sales Tax Operating Expenses $ 427,625 Drainage Operating Expenses $ 254,025 1% Sales Tax -2'd Street Operating Expenses $ 425,560 Transportation Impact Fund Operating Expenses $ 4,041 Section 2. The Board of Trustees has determined that an emergency exists which jeopardizes the fiscal stability and welfare of the citizens of the Town of Berthoud and this Ordinance shall, therefore, be effective upon adoption. At the meeting held on December 11, 2001, the Board of Trustees voted to enact this Ordinance. INTRODUCED, READ, ADOPTED AND ORDERED PUBLISHED THIS 11th day of December 2001. ltiL - k, srA Milan Karspeck,Mayor ATTEST: 1/Y1�1 n,t C baa a - Mary K. Cisivdin, Clerk Publish: December 13,2001 ORDINANCE NO. 9 0 8 AN ORDINANCE ADOPTING THE BUDGET FOR THE TOWN OF BERTHOUD COLORADO,FOR THE FISCAL YEAR BEGINNING JANUARY 1,2002,AND ENDING ON THE LAST DAY OF DECEMBER 2002,ESTIMATING THE AMOUNT OF MONEY NECESSARY TO BE RAISED BY TAX LEVY BASED ON THE SAID BUDGET TO BE ADOPTED. ESTIMATING THE AMOUNT OF MONEY TO BE DERIVED FROM OTHER REVENUE SOURCES AND SETTING FORTH THE TOTAL ESTIMATED EXPENDITURES FOR EACH FUND. WHEREAS, the Town Administrator, designated to prepare the annual Budget for the Town of Berthoud, Colorado, for the fiscal year beginning January I, 2002, and ending December 31, 2002, has prepared said Budget and submitted it to the Board of Trustees;and WHEREAS, the Board of Trustees held a Public Hearing on said Budget on December 11, 2001;and WHEREAS, the assessed valuation of the taxable property for the year 2002, in the Town of Berthoud, Colorado as returned by the County Assessor of Latimer County, Colorado is $41,437,880.00 and as returned by the County Assessor of Weld County,Colorado is $540,400.00. NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF BERTHOUD, COLORADO: Section 1. That estimated expenditures for each find are as follows: General Fund $ 2,120,878 Water Fund 1,375,640 W.F. Capital Improvements 946,155 Wastewater Fund 1,991,822 WW F. Capital Improvements 685,000 Debt Service 72 Cemetery Endowment 10,292 Library Fund 202,469 Larimer Co. Open Space 65,666 Conservation Trust Fund 47,067 Park Development 22,000 Public Facilities -0- 1% Sales Tax 427,625 State Police Pension Fund 29,467 Drainage Fund 254,925 Density Transfer Fund 23,667 Transportation Impact Fund 4,041 1% Sales Tax—2"d Street 425,560 Section 2. That estimated revenues for each fund are as follows: General Fund Reserve from prior years—end fund balance 328,777 Property Tax 247,882 Sources other than G.F.Property Tax 1,853,367 Total General Fund $2,430,026 Water Fund Reserve from prior years 472,249 Water Sales 724,833 Other Sources 500,479 Total Water Fund $1,697,561 W.F. Capital Improvements Reserve from prior years 4,080,423 Water Taps 320,000 Other Sources 162,000 Total W.F. Cap. Imp. $4,562,423 Wastewater Fund Reserve from prior years 1,241,209 Wastewater Sales 910,753 Other Sources 499,800 Total Wastewater Fund $2,651,762 •r w WW Capital Improvements Reserve from prior years 1,646,569 Wastewater Taps 236,800 Other Sources 118,000 Total WW Cap. Imp. $2,001,369 Cemetery Endowment Fund Reserve from prior years ( 14,902) Other Sources 23,000 Perpetual Care 3,000 Total Cemetery Endowment $ 11,098 State Police Pension Reserve from prior years 159,478 Other Sources 6,000 Total State Police Pension $ 165,478 Library Fund Reserve from prior years 58,262 General Property Tax 20,000 Other Sources 163,237 Total Library Fund $ 241,499 1% Sales Tax Reserve from prior years 395,525 Sales Tax 423,840 Other Sources 10,000 Total Sales Tax $ 829,365 Conservation Trust Fund Reserve from prior years 80,357 Lottery 30,000 Other Sources 5,000 Total Conservation Trust $ 115,357 Density Transfer Fund Reserve 0 Fees 200,000 Other Sources 2,000 Total Density Transfer Fund $202,000 Transportation Impact Fund Reserve $ 0 Fees 134,696 Other Sources 1,500 Total Transportation Impact Fund $ 136,196 -1 Debt Service Reserve from prior years 9,567 Other Sources 50 Total Debt Services $ 9,617 Larimer Co. Open Space Reserve from prior years 299,661 Other Sources 110,000 Total Larimer Co. Open Space $ 409,661 Park Development Reserve from prior years 157,466 Fees 174,240 Other Sources 5,000 Total Park Development $ 336,706 Park Dedication Reserve from prior years 181,618 Park Dedication 16,000 Other Sources 2,540 Total Park Dedication $ 200,158 Public Facilities Reserve from prior years ( 57,350) Fees 121,920 Other Sources 2,000 Total Public Facilities $ 66,570 Drainage Fund Reserve from prior years 132,425 Fees 120,000 Other Sources 2,500 Total Drainage Fund $ 254,925 1% Sales Tax -2n° Street Reserve from prior years 415,860 Other sources 10,000 Total 1% Sales Tax $ 425,860 Section 3. That the budget as submitted, amended and herein summarized by fund, is hereby approved and adopted as the budget of the Town of Berthoud for the year stated above. Section 4. That the budget hereby approved and adopted shall be signed by Milan Karspeck, Mayor, and Mary K. Cowdin, Clerk, and made a part of the public records of the Town of Berthoud. Section 5. The Board of Trustees has determined that an emergency exists which jeopardizes the fiscal stability and welfare of the citizens of the Town of Berthoud and this ordinance shall, therefore, be effective upon adoption. At the meeting held on December 11,2001,the Board of Trustees voted to enact this Ordinance. INTRODUCED, READ, ADOPTED AND ORDERED PUBLISHED THIS 11th day of December 2001. Milan Karspeck,Mayor ATTEST: Mary K. Cow Clerk Publish: December 13, 2001 ORDINANCE NO. 9 0 9 AN ORDINANCE LEVYING THE TAXES FOR THE YEAR 2002 TO DEFRAY THE COSTS OF MUNICIPAL GOVERNMENT OF BERTHOUD, COLORADO, FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2002, AND ENDING DECEMBER 31, 2002. WHEREAS,the Board of Trustees of the Town of Berthoud, Colorado, has adopted a budget for the fiscal year beginning January 1, 2002, and ending December 31, 2002, and WHEREAS, the Board of Trustees has determined that the proper Mill Levy upon each dollar of the assessed valuation of all taxable property within the Town is 6.602 Mills; NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF BERTHOUD, COLORADO: Section 1. That for the purposes of defraying the expenses of the General Fund of Berthoud, Colorado, during the fiscal year beginning January 1, 2002, and ending on December 31, 2002, there is hereby levied a tax of 6.102 Mills upon each dollar of the total assessed valuation of all taxable property within the Town of Berthoud for the year 2002. Section 2. That for the purposes of the Library Fund expenses of the Town of Berthoud during the 2002 budget year, there is hereby levied a tax of.5 Mills upon each dollar of the total assessed valuation of taxable property within the Town of Berthoud for the year 2002. Section 3. That the Town Clerk is hereby authorized and directed to immediately certify to the County Commissioners of Larimer County and Weld County, Colorado,the total tax levy for the Town of Berthoud,Colorado, as is herein set forth. Section 4. The Board of Trustees has determined that an emergency exists which jeopardizes the fiscal stability and welfare of the citizens of the Town of Berthoud and this Ordinance shall,therefore,be effective upon adoption. INTRODUCED,READ, ADOPTED AND ORDERED PUBLISHED THIS 11th DAY OF DECEMBER 2001. MAr2OU/L l '^lSNJ Milan Karspeck,Mayor ATTEST: Mary K. C din, Clerk Publish: December 13, 2001 Hello