HomeMy Public PortalAboutResolution 2015-12-16 Summarizing Revenues and Expenditures for Each Fund and Adopting the Budget for the Town of Fraser for the Fiscal Year 2016TOWN OF FRASER
RESOLUTION NO. 2015-12-16
SUMMARIZING REVENUES AND EXPENDITURES FOR EACH FUND AND
ADOPTING THE BUDGET FOR THE TOWN OF FRASER, COLORADO
FOR THE FISCAL YEAR 2016
WHEREAS, The Board of Trustees of the Town of Fraser has appointed the Town
Manager to prepare and submit a proposed budget to said governing body at the proper time;
and
WHEREAS, the Town Manager has submitted a proposed budget to said governing
body for its consideration; and
WHEREAS, upon due notice published in accordance with Colorado Statutes, the
budget was available at the Fraser Town Hall and public hearings were held on Nov. 4; Nov. 18,
December 2, 2015 giving interested taxpayers the opportunity to file or register any objections
to said budget; and
WHEREAS, the proposed budget remains in balance, as required by law.
NOW THEREFORE, BE IT RESOLVED by the Board of Trustees of the Town of Fraser,
Colorado that:
SECTION 1. Revenues for each fund are set as follows:
General Fund
$ 4,125,940
Restricted Revenue Fund
$ 450,150
Conservation Trust Fund
$ 19,525
Capital Equipment Replacement Fund
$ 586,164
Capital Asset Fund
$ 292,521
FREP Fund (a Special Revenue Fund)
$ 0
Debt Service Fund
$ 360,804
Water Fund
$ 1,741,004
Wastewater Fund
$ 3,127,598
Joint Facilities Fund - O&M
$ 928,437
Joint Facilities Fund - CRR
$ 2,300,058
SECTION 2. Expenditures for each fund are estimated as follows:
General Fund
$ 3,349,392
Restricted Revenue Fund
$ 450,000
Conservation Trust Fund
$ 0
Capital Equipment Replacement Fund
$ 220,418
Capital Asset Fund
$ 292,521
FREP Fund (a Special Revenue Fund)
$ 0
Debt Service Fund
$ 360,804
Water Fund
$ 1,664,253
Wastewater Fund
$ 1,850,244
Joint Facilities Fund - O&M
$ 725,963
Joint Facilities Fund - CRR
$ 451,000
SECTION 3. Any and all year-end fund balances shall be considered an Unassigned
Fund Balance increase and therefore part of the 2016 fiscal year spending, within the
meaning of article X, section 20(2)(e) of the Colorado Constitution.
The Budget, as submitted, and herein above submitted by fund, hereby is adopted and
approved as the Budget for the Town of Fraser for the fiscal year 2016.
Said Budget is hereby approved and made part of the public records of the Town.
READ, PASSED ON ROLL CALL VOTE, AND ADOPTED BY THE BOARD OF TRUSTEES
THIS 2"d DAY OF DECEMBER, 2015.
Votes in favor: �7
Votes opposed:
Absent:
Abstained:
(S E *�s
SEAL
BOARD OF TRUSTEES OF THE
TOWN FRA=CRADO
BY:
Ma k6Xr
ATTEST:
c.c�
& �i 4 a
Town Clerk
T<
December Z 2015
Mayor Smith and the Board of Trustees are pleased to present the 2016 Budget.
The Town Board has expressed a strong commitment to ensuring the fiscal sustainability of the
organization while providing the highest level of service within our available resources.
Throughout the Budget Process, the Town Board has identified challenges that threaten near
term fiscal sustainability for the organization. Further, absent effective mitigating actions by the
Town, the impact of these challenges may result in significant reductions to levels of service,
changes to the Town's tax structure, and/or increases in service fees. These challenges are
summarized as follows:
Sales tax revenues provide approximately 75% of the revenue in the General Fund
which provides for the general operations of the Town. The Fraser business community
is relatively small, therefore otherwise minor changes can have a significant impact on
revenues that are relied upon for general operations. For example, should the Town of
Winter Park be successful in soliciting a grocery store, this would most certainly result in
reductions in Fraser sales tax revenues.
Our long range plans, policies and codes need review, especially in North Fraser, to
confirm that they accurately reflect our community vision for the future.
The desire to coordinate and improve solid waste management programs, energy
efficiency, and best business sustainability practices.
While the Town of Fraser has made great strides to improve its records management
programs, this is a critical function for the organization and needs further resources to
ensure effective and efficient management of our community's public records.
Demands on the Public Works Department exceed current resources in the department,
especially in terms of winter snow management, water and sewer operations, and open
space and trails maintenance.
Absent significant investment in water system infrastructure, the Town may not be able
to meet its mission of providing a safe, reliable, and sustainable water supply into the
future.
Inflow and infiltration into the Town's wastewater collections system is resulting in
operational challenges at the Upper Fraser Valley Wastewater Treatment Facility which
will require multi -million dollar capital projects at the Facility to avoid violations of our
permits, unless we act to reduce the collection system inflow and infiltration problems.
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 1
Colorado municipalities are required to adopt an annual budget. In addition to identifying
revenue sources and amounts, the budget identifies the Town Board's vision and hopes for the
community via proposed expenditures. Over the course of the year, the Budget provides the
framework for the annual work plan, all programs, projects, and services (and levels of service)
to be provided to the community. The total expenditures appropriated in the annual budget
cannot be exceeded unless an amended budget is adopted after proper hearings. The annual
budget cannot provide for deficit spending, unless appropriate additional funds are provided
(such as those from committed reserve accounts).
Budget adoption is a public policy exercise that must comply with certain statutory requirements.
The Town's process meets and exceeds all such requirements. While only one public hearing
is required, the Fraser Town Board conducted three hearings. These hearings occurred on
November 41h, November 181h, and December 2nd 2015. The Water and Wastewater Committee
was also instrumental in considering rates for the Water and Wastewater Funds.
The baseline services provided for in the 2016 budget are proposed to be delivered at the same
level of service as provided in 2015. These baseline services include:
Public Works, including maintenance of streets, trails, parks, and other assets; Water
production and distribution to Fraser residents and guests; Wastewater collections and
treatment.
Administrative services, including financial and records management, and general
municipal administration.
Community Development, including planning review of new development, long range
strategic planning, and other planning and building services.
Provision of Law Enforcement (including municipal court and animal control) and
Building Inspection Services via intergovernmental agreements with the Town of Winter
Park.
Operation of the Upper Fraser Valley Wastewater Treatment Facility on behalf of the
Town of Fraser, Winter Park Ranch Water and Sanitation District, and Grand County
Water and Sanitation District #1.
In addition to the baseline services, the Town Board included provisions in the 2016 Budget to
mitigate the challenges facing the community as identified above. These include:
$50,000 for economic development programs. $25,000 is allocated to the Business
Enhancement Grant Program and $25,000 for further consulting services toward
development of comprehensive economic development policies.
Fraser will provide a $5,000 contribution to the Grand Enterprise Initiative. This
countywide initiative is designed to provide business owners free confidential support
and assistance, with the goal of growing local businesses.
$25,000 is appropriated for attainable housing consulting services. This has been
identified a significant community concern. In addition to these resources, the Fraser
Town Board has committed to collaborate with the Town of Winter Park toward possible
regional solutions.
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 2
$50,000 is appropriated for downtown planning initiatives. This work will involve a
community conversation about our shared visions and expectations for the community,
and help define strategies to implement this vision.
$35,000 is provided for Sustainability Efforts. These efforts will consider solid waste
management and renewable energy opportunities. Over $31,000 of this work is funded
by a grant from the Colorado Department of Health and Environment to help us facilitate
regional dialogue regarding opportunities for municipal solid waste diversion initiatives
(trash, recycling, etc).
The Water and Wastewater Funds include budget appropriations for significant capital
projects as identified in the Capital Improvement Plans.
An $80,000 expenditure is budgeted for replacement of the Zerex Avenue streetlights
with LED fixtures. This would be underwritten by a grant estimated at $30,000.
In addition to the above, the following are noteworthy additions and funding changes from the
2015 Budget:
On November 31, voters approved an increase in the municipal sales tax rate from 4%
to 5% to fund transit, trails, and capital projects. A new fund has been established for
the accounting of this revenue and related expenditures, the Restricted Revenue Fund.
As we work to implement the transition from a resort shuttle to a public year-round transit
system, these expenditures will be accounted for in this new fund. While this fund
provides for trail expenditures, trail expenditures are also provided for in the General
Fund to ensure adequate trail funding during the establishment of the transit system.
Both the Water and Wastewater Funds include 5% increases to base service rates.
Utility Comparision
2015
Miles of Sewer Main Miles of Water Main
♦ Operation s Staff (FTE) not in du ding UFVWWTP EQRs per1FOC Schedule
43"
SG
$219.27
L,498
iB861B
GRAND M #1 TOWN OF FRASER
13.8
4
WINTER PARK RANCH
$6,821,3BD
®2015 Budgeted 'New" Revenue (exc l udingtap fees) ICarryforward Balance Wate r& Sewer Qtrly Rates (including Service Fees & Property Tax)
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 3
Revenues and expenditures in the Debt Service Fund will decrease because we are
paying off a portion of the street debt early. The property tax used for payment of this
debt has been terminated by the Town Board resulting in a decrease of 2.53 mills.
Legal and engineering fees in the General Fund, Water Fund and Wastewater Fund
have been increased in anticipation of ongoing matters that require this support. These
include water diligence matters, protection of the Town's interests as Byers Peak Ranch
pursues new water rights and county development approvals, and wastewater permitting
matters.
117 Eisenhower (the Historic Church and Community Center) needs to be painted in
2016. The budget provides $18,000 for this work.
The Highway 40 paved pedestrian trail needs a slurry seal in 2016 at an estimated
expense of $20,000.
The Capital Asset Fund includes revenues and expenditures for the Fraser US 40
Highway Improvement Project (two traffic signals and highway widening at the south
side of the community). This project was initiated in the 2014 Budget, however, the
project will not be completed until 2016.
Additionally, the Board directed staff to include the following in the 2016 work plan, though
funding has not been appropriated:
Begin exploration and evaluation of opportunities to enhance broadband services.
Seek grant funding for pedestrian enhancements around the Holiday Inn Express
(intersection of US40 and CR804).
Funds
The Town's Budget includes the following funds:
General Fund (GF), which provides for the general functions and services such as
administration, planning, law enforcement, streets and properties.
Restricted Revenue Fund (RRF), a fund to account for sales tax revenues restricted
to transit, trails, and capital projects.
Conservation Trust Fund (CTF), which is funded by lottery proceeds and provides for
open space and recreational capital projects.
Capital Equipment Replacement Fund (CERF), which provides for vehicle and heavy
equipment purchases.
Capital Asset Fund (CAF), which is intended to fund long term maintenance of capital
assets (streets, buildings, parks, trails, etc).
Debt Service Fund (DSF), which provides for debt service payments.
Fraser River Enhancement Project Fund (FREP), which was utilized for the Fraser
River Enhancement Project to provide transparency and accountability for the project.
Water Fund (WF), an enterprise fund for the Town's water utility.
Wastewater Fund (WWF), an enterprise fund for the Town's wastewater utility.
Joint Facilities Fund (JFF) O&M and the Joint Facilities Fund CRR, both of which
provide for operations and capital projects at the Wastewater Treatment Plant.
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 4
Reserves
The Fraser Town Board adopted significant amendments to the Town's Financial Policies (see
Resolution 2015-12-14). In addition to updating the financial standards and expectations
established by the Board, the policies include new reserve policies and goals. Additionally, in
order to clearly identify the Town's financial position the Budget format has been amended. At
the bottom of each fund, the available reserves are identified.
Budget Process
The budgeting process is continuous throughout the year, as we continually monitor revenues
and expenses against the current adopted budget.
Budget development for the following year begins mid -year in the offices of the Town Manager
and Finance Manager as trends are identified and work plans for the current year are evaluated.
Around this time budget requests and proposals for the following year start to be identified and
are submitted by department heads, the Town Board, and other outside entities.
While only one public hearing is required, the Town of Fraser hosts three public hearings
to ensure that the community has ample opportunity to engage in this process. In 2015,
the Town Board will conduct three hearings (November 41h, November 18th, and December
2nd)
The Town's Budget is one of the most important matters considered by the Town Board that
directly affects every resident, guest, business, and property owner within the community.
Budget Basis
The 2015 budget is prepared in accordance with the laws of the State of Colorado and
has been prepared using the Modified Accrual basis of accounting. Under this method, the
focus is on current financial resource measurement whereby revenues are recognized
when they become both measurable and available (except for unmarred interest on long-
term debt which is recognized when due). Measurable means the amount of the
transaction that can be determined and available means collectible within the current
period or soon enough thereafter to be used to pay liabilities of the current period.
The budgets for the enterprise funds are prepared using the accrual basis of accounting,
meaning that revenues and expenses are recognized when they are earned or incurred.
Thank you on behalf of the community!
Mayor Smith and the Board of Trustees, as well as staff, appreciate the time, effort,
and consideration invested by so many in this important process.
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 5
Supplemental Lease/Purchase Information
(Required by C.R.S. 29-1-103 (d) (II))
General Fund
FroDo Property
Year Principal Interest Total
2016
- 2018
$106,294
$85,575
2019
- 2023
$135,403
$56,466
2024
- 2028
$153,298
$19,386
Capital Equipment Replacement Fund
Street Sweeper
Year Principal Interest
2016 $43,119.93 $2,297.94
2017 $44,254.00 $1,163.87
$191,869
$191,869
$172,684
Purchase Price
$44,414.11
$0
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 6
COLORADO STATE BUDGET REPORT
TOWN OF FRASER
2013 2014 2015 2015 2016
Prior Year 2 Prior Year Current Year Current Year Adopted
Actuals Actuals Budget Year -End Est. Budget
GENERAL FUND
REVENUE
TAXES
10-31-100
General Fund Property Tax
218,536
196,488
197,265
197,265
201,082
10-31-200
Specific Ownership Tax
10,295
10,682
10,000
11,000
10,200
10-31-300
Motor Vehicle Tax
4,343
4,420
4,200
4,200
4,200
10-31-400
Town Sales Tax
1,654,756
1,738,348
1,595,000
1,825,000
1,800,000
10-31-410
Use Tax - Building Materials
131,496
165,397
65,000
260,110
85,000
10-31-420
Use Tax - Motor Vehicle Sales
61,892
66,954
55,000
65,000
60,000
10-31-430
State Cigarette Tax
4,654
4,277
4,000
4,000
4,000
10-31-800
Franchise Fees
51,459
55,006
50,000
52,000
52,000
Sub -Total
2,137,431
2,241,572
1,980,465
2,418,575
2,216,482
LICENSES & PERMITS
10-32-100
Business License Fees
13,640
13,663
12,750
12,700
13,000
10-32-110
Regulated Industry Fees/Taxes
18,459
28,806
25,000
98,000
50,000
Sub -Total
32,099
42,468
37,750
110,700
63,000
INTERGOVERNMENTAL
10-33-100
Grants
7,461
10,000
166,000
156,000
97,000
Sub -Total
7,461
10,000
166,000
156,000
97,000
CHARGES FOR SERVICES
10-34-100
Annexation Fees
10,000
0
1,000
275
1,000
10-34-110
Zoning Fees
0
2,500
1,500
8,925
1,500
10-34-120
Subdivision Fees
1,300
15,400
1,500
29,550
1,500
10-34-130
Miscellaneous Planning Fees
1,095
1,905
1,000
2,200
1,000
10-34-150
Affordable Housing Impact Fee
0
0
0
0
0
10-34-740
Fees in Lieu of Park Land
0
0
0
0
0
10-34-750
WTHP Revenue
0
0
0
0
0
Sub -Total
12,395
19,805
5,000
40,950
5,000
FINES & FORFEITURES
10-35-100
Court Fines
0
0
0
0
0
10-35-200
Police Dept. Sur -Charge
0
0
0
0
0
Sub -Total
0
0
0
0
0
MISCELLANEOUS REVENUE
10-36-100
Interest Earnings
3,471
3,156
3,250
5,000
3,500
10-36-300
Rental Income
8,520
11,420
9,500
14,500
12,500
10-36-500
Sale of General Fixed Assets
16,825
6,163
0
0
0
10-36-600
Reimbursable - Mustang
0
0
0
0
0
10-36-610
Reimbursable - Prof Services
265,009
178,944
100,000
100,000
50,000
10-36-620
Reimbursable - Night Shuttle
0
0
0
0
0
10-36-900
Miscellaneous Revenue
25,352
34,660
30,000
25,000
30,000
Sub -Total
319,177
234,343
142,750
144,500
96,000
SPECIAL ASSESSMENTS
10-37-100
Byers Vista SID
0
0
0
0
0
Sub -Total
0
0
0
0
0
OTHER SOURCES AND TRANSFERS
10-39-100
Bond Proceeds
0
0
0
0
0
10-39-900
Transfers in from Other Funds
21,500
0
10,000
10,000
0
10-39-999
Unassigned Fund Balance
1,861,551
2,009,110
2,003,613
2,116,145
1,648,458
Sub -Total
1,881,052
2,009,110
2,013,613
2,126,145
1,648,458
GENERAL FUND TOTAL REVENUE
4,391,614
4,557,299
4,345,578
4,996,870
4,125,940
Page 1
COLORADO STATE BUDGET REPORT
TOWN OF FRASER
2013 2014 2015 2015 2016
Prior Year 2 Prior Year Current Year Current Year Adopted
Actuals Actuals Budget Year -End Est. Budget
EXPENDITURES
TOWN BOARD
10-41-110
Salaries
18,840
16,460
26,000
23,000
30,000
10-41-220
FICA Tax
1,441
1,259
1,989
1,800
2,295
10-41-280
Training Programs
336
7,448
6,000
5,000
6,000
10-41-290
Travel, Meals and Lodging
3,602
4,555
5,000
3,500
5,000
10-41-295
Meals and Entertainment
9,316
7,802
8,000
8,000
8,000
10-41-690
Miscellaneous Expense
1,425
2,552
8,000
(14,000)
3,000
10-41-860
Grants and Aid to Agencies
1,050
1,000
0
4,155
0
10-41-861
Intergovernmental Agreements
9,000
9,000
9,000
9,000
14,500
10-41-862
Fraser/Winter Park Police Dept
402,284
406,188
432,000
406,020
450,000
10-41-863
Street Lighting and Signals
14,982
16,667
15,250
15,250
97,200
10-41-864
Special Events
30,000
10,000
10,000
12,500
10,000
10-41-865
Grand County Dispatch
0
0
0
0
0
10-41-866
Wood Stove Rebates
0
0
0
0
0
10-41-867
Chamber of Commerce - IGA
55,103
72,764
68,114
75,775
74,940
10-41-868
Winter Shuttle - IGA
50,000
52,000
80,000
64,750
0
10-41-869
Summer Shuttle - IGA
0
0
0
0
0
10-41-870
Business Dist StreetScape
7,163
3,961
100,000
5,000
5,000
10-41-871
Business Enhancement Programs
0
3,200
105,000
75,000
105,000
10-41-872
Improvement Awards -Business
0
0
0
10,000
0
Sub -Total
604,543
614,857
874,353
704,750
810,935
/_L]Pil1il6�1;L�iiNIiJ
10-45-110
Salaries
203,822
203,554
250,000
250,000
250,000
10-45-210
Health Insurance
32,718
33,918
35,000
42,100
47,152
10-45-220
FICA Tax
14,597
14,654
19,125
19,125
19,125
10-45-230
Retirement
8,013
7,789
10,000
7,700
10,000
10-45-250
Unemployment Tax
611
611
750
750
750
10-45-260
Workers Comp Claims
0
0
0
0
0
10-45-280
Training Programs
3,363
2,856
4,000
4,000
4,000
10-45-290
Travel, Meals and Lodging
4,906
10,097
5,000
8,000
7,000
10-45-295
Meals and Entertainment
2,139
1,447
3,500
3,500
3,500
10-45-305
Municipal Court Judge
0
0
0
0
0
10-45-310
Legal Fees
52,556
65,809
65,000
65,000
100,000
10-45-320
Audit Fees
11,232
11,595
22,672
12,225
22,672
10-45-330
Engineering Fees
1,997
1,924
10,000
6,500
10,000
10-45-360
Computers -Networks and Support
23,672
25,750
65,000
65,000
55,000
10-45-370
Other Professional Services
17,620
57,411
90,000
90,000
107,000
10-45-375
Reimbursable Prof Services
233,109
172,331
100,000
100,000
50,000
10-45-380
Janitorial Services
8,654
8,769
15,300
10,000
15,000
10-45-385
Treasurer's Fees
4,371
3,930
5,918
5,918
6,032
10-45-390
Abatement Fees
0
0
0
0
0
10-45-395
Recording Fees
500
500
1,000
500
1,000
10-45-410
Bank Charges
566
640
1,000
800
1,000
10-45-420
Elections
1,715
919
5,000
5,000
10,000
10-45-430
Insurance - All Departments
48,499
37,317
42,000
42,000
42,000
10-45-440
Advertising
1,945
713
2,500
500
2,500
10-45-490
Professional Memberships
6,357
6,214
7,000
7,500
7,500
30-45-500
Operating Supplies
10,017
12,005
12,000
12,000
12,500
30-45-510
Equipment Purchase and Repair
396
11,476
15,750
15,750
15,750
30-45-550
Postage
1,183
988
2,000
1,600
2,000
30-45-560
Utilities -Telephone
5,375
5,810
6,500
7,000
7,500
10-45-561
Utilities - Natural Gas
3,764
4,068
6,000
4,500
6,000
10-45-562
Utilities - Electricity
5,471
5,234
7,000
5,500
6,500
Page 2
COLORADO STATE BUDGET REPORT
TOWN OF FRASER
2013
2014
2015
2015
2016
Prior Year 2
Prior Year
Current Year
Current Year
Adopted
Actuals
Actuals
Budget
Year -End Est.
Budget
10-45-569
Utilities -Trash Removal
1,579
1,164
2,500
1,500
2,500
10-45-670
Prop Mgmt - 107 Eisenhower Dr
10,189
11,035
29,000
15,000
40,000
10-45-671
Prop Mgmt - 105 Fraser Ave
52
147
500
2,500
500
10-45-672
Prop Mgmt -
0
0
0
0
0
10-45-673
Prop Mgmt - 153 Fraser Ave
5,773
24,558
20,000
8,000
20,000
10-45-674
Prop Mgmt - 200 Eisenhower Dr
0
1,208
1,000
150
500
10-45-675
Prop Mgmt - 216 Eisenhower Dr
0
0
0
0
0
10-45-676
Prop Mgmt - 400 Doc Susie Ave
1,106
882
500
500
500
10-45-690
Miscellaneous Expense
11,201
9,636
8,000
4,000
8,000
10-45-695
Bad Debt Write -Off
0
0
0
0
0
10-45-730
Capital Projects
0
0
0
0
0
10-45-740
Capital Purchases
0
0
0
0
0
10-45-810
Lease/Purchase - Principal
18,342
19,252
20,207
20,207
21,210
10-45-820
Lease/Purchase- Interest
20,032
19,122
18,167
18,167
17,165
Sub -Total
777,442
795,333
908,889
862,492
931,856
PUBLIC WORKS
10-60-110
Salaries
345,318
357,480
410,296
385,000
420,000
10-60-210
Health Insurance
38,029
69,655
75,000
75,700
85,000
10-60-220
FICA Tax
24,378
25,379
31,388
28,000
32,130
10-60-230
Retirement
11,478
10,666
16,412
11,500
16,800
10-60-250
Unemployment Tax
1,036
1,072
1,231
1,155
1,260
10-60-260
Workers Comp Claims
425
190
0
500
0
10-60-280
Training Programs
203
990
2,000
2,000
2,000
10-60-290
Travel, Meals and Lodging
131
175
2,000
2,000
2,000
10-60-295
Meals and Entertainment
404
717
750
750
1,000
10-60-330
Engineering Fees
14,719
19,889
45,000
12,000
15,000
10-60-360
Computer Network Support
135
0
2,000
2,000
2,000
10-60-370
Other Professional Services
2,442
2,686
2,500
5,000
3,000
10-60-380
Janitorial Services
450
0
0
0
0
10-60-470
Contract Grounds Maintenance
0
0
0
0
0
10-60-475
Contract Snow Removal
0
440
0
0
0
10-60-480
Equipment Rental
85
370
2,500
500
2,500
10-60-490
Professional Memberships
100
850
750
750
750
10-60-500
Operating Supplies
75,245
77,360
75,000
75,000
80,000
10-60-506
Plants/Planter Supplies
9,176
9,722
12,000
13,500
15,000
10-60-510
Equipment Purchase and Repair
29,178
36,294
35,000
50,000
50,000
10-60-560
Utilities - Telephone
1,960
1,905
2,700
3,600
4,200
10-60-561
Utilities - Natural Gas
4,538
4,881
6,000
5,500
6,000
10-60-562
Utilities - Electricity
1,947
1,898
3,000
2,500
3,000
10-60-569
Utilities - Trash Removal
1,206
1,499
2,100
2,800
2,500
10-60-670
Prop Mgmt - 125 Fraser Ave
415
3,068
5,000
5,000
5,000
10-60-671
Prop Mgmt - Clayton Ct Parcel
0
0
0
0
0
10-60-672
Prop Mgmt - Elk Crk Wetlands
0
0
0
0
0
10-60-673
Prop Mgmt - Fraser River Trail
5,828
1,607
13,000
13,000
20,000
10-60-674
Prop Mgmt - Hwy 40 Pedestrian
0
131
18,000
5
25,000
10-60-675
Prop Mgmt - Koppers Park
0
0
0
1,500
0
10-60-676
Prop Mgmt - Old SchlHouse Pk
688
3,370
5,000
2,500
5,000
10-60-677
Prop Mgmt - Planning Area 28
0
0
0
0
0
10-60-678
Prop Mgmt - OutdoorActivityCtr
0
0
0
100
0
30-60-679
Prop Mgmt - School Bus Garage
3,987
4,657
7,000
5,000
7,000
30-60-680
Prop Mgmt - Gardner Shed
0
0
0
0
0
30-60-681
Prop Mgmt - Cozens Ranch Park
9,449
27,871
230,000
230,000
50,000
30-60-682
Prop Mgmt - Amtrak Station
103
288
0
0
0
10-60-683
Prop Mgmt - Ptarmigan OS
163
0
0
0
0
10-60-684
Prop Mgmt - FRODO
2,439
0
5,000
0
5,000
Page 3
COLORADO STATE BUDGET REPORT
TOWN OF FRASER
2013
2014
2015
2015
2016
Prior Year 2
Prior Year
Current Year
Current Year
Adopted
Actuals
Actuals
Budget
Year -End Est.
Budget
10-60-685
Prop Mgmt - Mtn Man Park
119
0
500
1,000
500
10-60-686
Goranson Station
27,890
33,096
1,500
1,500
500
10-60-690
Miscellaneous Expense
2,053
2,448
1,500
2,000
3,000
10-60-695
Fraser Mustang
0
0
0
0
0
10-60-725
Street Improvements
22,649
36,369
285,000
285,000
185,000
10-60-730
Capital Projects
70
0
10,000
0
0
10-60-740
Capital Purchases
0
0
0
0
0
Sub -Total
668,434
737,024
1,309,127
1,226,360
1,050,140
Outdoor Activity Center
10-65-110
Salaries
0
0
0
0
0
10-65-210
Health Insurance
0
0
0
0
0
10-65-220
FICA Tax
0
0
0
0
0
10-65-230
Retirement
0
0
0
0
0
10-65-250
Unemployment Tax
0
0
0
0
0
10-65-260
Workers Comp Claims
0
0
0
0
0
10-65-280
Training Programs
0
0
0
0
0
10-65-290
Travel, Meals and Lodging
0
0
0
0
0
10-65-295
Meals and Entertainment
0
0
0
0
0
10-65-370
Other Professional Services
0
0
0
0
0
10-65-380
Janitorial Services
4,829
5,275
5,610
5,610
6,000
10-65-490
Professional Memberships
0
0
0
0
0
10-65-500
Operating Supplies
0
0
0
0
0
10-65-510
Equipment Purchase and Repair
0
0
0
0
0
10-65-560
Utilities - Telephone
496
458
0
0
0
10-65-561
Utilities - Natural Gas
1,089
1,120
1,515
1,250
1,530
10-65-562
Utilities - Electricity
910
867
1,010
900
1,020
10-65-665
WTHP Expenses
506
0
0
0
0
10-65-670
Prop Mgmt - 120 Zerex
1,643
8,767
5,000
500
5,000
10-65-690
Miscellaneous Expense
0
81
0
0
0
10-65-730
Capital Projects
0
0
0
0
0
10-65-740
Capital Purchases
0
0
0
0
0
Sub -Total
9,474
16,567
13,135
8,260
13,550
I11:7i1LM941'V
10-90-920
Transfer to CERF - Police Dept
0
0
0
0
50,000
10-90-930
Transfer to CERF - PublicWorks
0
0
0
0
60,000
10-90-935
Transfer toCAF
75,000
0
50,000
50,000
175,000
10-90-940
Transfer to Debt Service Fund
247,610
247,373
246,550
246,550
257,910
10-90-950
Transfer to Water Fund
0
0
0
0
0
10-90-960
Transfer to FREP
0
0
0
0
0
10-90-970
Transfer to Committed Reserves
0
0
0
0
0
10-90-980
Transfer to Petersen Trust
0
0
0
0
0
10-90-995
Salaries Clearing
0
0
0
0
0
10-90-996
FICA Tax Clearing
0
0
0
0
0
10-90-997
Unemployment Tax Clearing
0
0
0
0
0
Sub -Total
32Z610
247,373
296,550
296,550
542,910
Page 4
COLORADO STATE BUDGET REPORT
TOWN OF FRASER
2013
2014
2015
2015
2016
Prior Year 2
Prior Year
Current Year
Current Year
Adopted
Actuals
Actuals
Budget
Year -End Est.
Budget
FISCAL AGENT
10-95-110 Salaries
0
0
0
0
0
10-95-210 Health Insurance
0
0
0
0
0
10-95-220 FICA Tax
0
0
0
0
0
10-95-230 Retirement
0
0
0
0
0
10-95-250 Unemployment Tax
0
0
0
0
0
10-95-260 Workers Comp Claims
0
0
0
0
0
Sub -Total
0
0
0
0
0
GENERAL FUND EXPENDITURE TOTALS
2,382,503
2,411,154
3,402,053
3,098,412
3,349,392
GENERAL FUND REVENUE TOTALS
4,391,614
4,557,299
4,345,578
4,996,870
4,125,940
GENERAL FUND EXPENDITURE TOTALS
2,382,503
2,411,154
3,402,053
3,098,412
3,349,392
GENERAL FUND REVENUE OVER EXPENDITURES
2,009,111
2,146,145
943,525
1,898,458
776,548
GF Restricted Reserves - Tabor Emergency Reserve
80,000
80,000
110,000
110,000
110,000
GF Restricted Reserves - Affordable Housing Reserve
135,426
135,426
135,426
135,426
135,426
GF Restricted Reserves - Fees in Lieu of P&OS Reserve
6,379
6,379
6,379
6,379
6,379
GF Committed Emergency Reserve
750,000
750,000
750,000
1,000,000
1,000,000
GF Unassigned Fund Balance
2,009,111
2,146,145
943,525
1,648,458
776,548
Page 5
TOWN OF FRASER
RESTRICTED REVENUE FUND
REVENUE
TAXES
12-31-100
Restricted 1% GF Sales Tax
12-31-800
Interest Income
Sub -Total
INTERGOVERNMENTAL
12-33-100
Grants & Aid to Agencies
Sub -Total
OTHER SOURCES AND TRANSFERS
12-36-900
Transfer In from Other Funds
12-39-999
Unassigned Fund Balance
Sub -Total
RESTRICTED REV FUND TOTAL REVENUE
12-40-610
Transportation O&M
12-40-615
Transportation - Capital Exp
12-40-710
Trails 0&M
12-40-715
Trails - Capital Expenditures
12-40-810
Capital Projects
12-40-900
Transfer to Trans O&M Reserve
12-40-915
Transfer to Trans Cap Reserve
12-40-920
Transfer to Trails O&M Reserve
12-40-925
Transfer to Trails Cap Reserve
12-40-930
Transfer to Cap Proj Reserve
12-40-940
Transfer to Other Funds
d �i1:11�1 X 7;Z�1�Li�1►11 �:i�4i!11L1�1:1�'.'
RESTRICTED REV FUND REVENUES
RESTRICTED REV FUND EXPENDITURES
RESTRICTED REV FUND REVENUES OVER EXPENDITURES
RRF Restricted Reserves - Transportation O&M
RRF Restricted Reserves - Transportation Capital
RRF Restricted Reserves - Trails O&M
RRF Restricted Reserves - Trails Capital
RRF Restricted Reserves - Capital Projects
COLORADO STATE BUDGET REPORT
2013 2014
2015 2015 2016
Prior Year 2 Prior Year
Current Year Current Year Adopted
Actuals Actuals
Budget Year -End Est. Budget
It
It
0
0 0 0 0
0 0
0 0
0
0
0 0
0 0
450,000
150
450,150
0
0
0
0
0
450,150
400,000
0
0
50,000
0
0
0
0
0
0
0
450,000
450,150
450,000
150
150
0
0
0
0
Page 6
TOWN OF FRASER
CONSERVATION TRUST FUND
REVENUE
20-30-100 Cons Trust (Lottery) Proceeds
20-30-800 Interest Earnings
20-30-999 Unassigned Fund Balance
CONSERVATION TRUST FUND REVENUE
EXPENDITURES
20-40-410
Bank Charges
20-40-650
Cons Trust Program Expenses
20-40-910
Transfer to General Fund
20-40-920
Transfer to Other Funds
CONSERVATION TRUST FUND EXPENDITURES
CTF REVENUES OVER EXPENDITURES (Restricted Bal YE)
CAPITAL EQUIP REPLACEMENT FUND
REVENUES
30-30-100
Hwy Use Tax Proceeds
30-30-500
Sale of CERF Assets
30-30-800
Interest Earnings
30-30-900
Transfer from G/F - PoliceDept
30-30-910
Transfer from G/F - PublicWork
30-30-920
Transfer from Utility Funds
30-30-999
Unassigned Fund Balance
CAPITAL EQUIP RPLMT FUND REVENUE
*J24il0rDJ I*i
30-40-745
Public Safety Fleet Purchase
30-40-750
Regular Fleet Purchase
30-40-755
Heavy Equipment Purchase
30-40-810
Lease/Purchase - Principal
30-40-820
Lease/Purchase- Interest
30-40-910
Transfer to General Fund
CAPITAL EQUIP RPLMT FUND EXPENDITURES
CERF REVENUES OVER EXPENDITURES (Unassigned Bal YE)
COLORADO STATE BUDGET REPORT
2013 2014
2015 2015 2016
Prior Year 2 Prior Year
Current Year Current Year Adopted
Actuals Actuals
Budget Year -End Est. Budget
6,494
15,595
6,500
6,500
6,500
22
7
15
15
15
15,877
893
6,899
16,495
13,010
22,393
16,495
13,414
23,010
19,525
0 0 0 0 0
0 0 0 0 0
21,500 0 0 0 0
0 0 10,000 10,000 0
21,500 0 10,000 10,000 0
893 16,495 3,414 13,010 19,525
44,588
44,896
45,039
45,039
45,039
0
0
0
0
0
663
549
300
575
350
0
0
0
0
50,000
0
0
0
0
60,000
20,000
20,000
20,000
20,000
20,000
527,931
470,586
464,835
465,578
410,774
593,183
536,031
530,174
531,192
586,164
40,041
0
48,000
65,000
65,000
0
25,035
90,000
10,000
90,000
37,138
0
20,000
0
20,000
45,418
40,938
42,015
42,015
43,120
0
4,480
3,403
3,403
2,298
0
0
0
0
0
122,597
70,453
203,418
120,418
220,418
470,586
465,578
326,756
410,774
365,746
Page 7
TOWN OF FRASER
CAPITAL ASSET FUND
REVENUE
32-30-100
Reserved for Future Use
32-30-500
Sale of Capital Assets
32-30-800
Interest Earnings
32-30-910
Transfer in from General Fund
32-30-940
Transfer in from DSF
32-30-950
Transfer in from Water Fund
32-30-999
Unassigned Fund Balance
CAPITAL ASSET FUND REVENUE
32-40-810
Capital Proj- Streets Existing
32-40-815
Capital Proj - Streets New
32-40-820
Capital Proj - Buildings Exist
32-40-825
Capital Proj - Buildings New
32-40-830
Capital Proj - Parks/OS Exist
32-40-835
Capital Proj - Parks/OS New
32-40-900
Transfer to General Fund
32-40-910
Transfer to CAF Res - Streets
32-40-920
Transfer to CAF Res - Bldgs
32-40-930
Transfer to CAF Res - Parks/OS
CAPITAL ASSET FUND EXPENDITURES
CAF REVENUES OVER EXPENDITURES
CAF Committed Reserves
- Streets
CAF Committed Reserves
- Buildings
CAF Committed Reserves
- Parks and Open Space
CAF Committed Reserves
- Bridges
FREP FUND
FREP FUND REVENUES
FREP FUND EXPENDITURES
FREP FUND REVENUES OVER EXPENDITURES
COLORADO STATE BUDGET REPORT
2013 2014
2015 2015 2016
Prior Year 2 Prior Year
Current Year Current Year Adopted
Actuals Actuals
Budget Year -End Est. Budget
0
837,338
1,420,000
1,420,000
0
0
0
0
0
0
195
511
250
1,050
0
75,000
0
50,000
50,000
175,000
175,000
0
0
0
0
0
0
0
0
0
40,066
6,218
667,788
671,471
117,521
290,261
844,067
2,138,038
2,142,521
292,521
186,377
6,218
0
0
0
0
166,378
2,138,038
2,025,000
250,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
42,521
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
186,377
172,596
2,138,038
2,025,000
292,521
103,884
671,471
0
117,521
0
0
0
0
0
0
0
0
0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
Page 8
TOWN OF FRASER
DEBT SERVICE FUND
REVENUE
40-30-100
Property Tax
40-30-200
Specific Ownership Tax
40-30-500
Bond Proceeds
40-30-800
Interest Earnings
40-30-910
Transfer in from General Fund
40-30-990
Transfer in from DSF Reserves
40-30-999
Carryover Balance
DEBT SERVICE FUND REVENUE
AN"Mil 1101j*i
40-40-385
Treasurer's Fees GO Bond
40-40-390
Abatements - GO Bond
40-40-500
Cost of Issuance
40-40-550
Underwriters Discount
40-40-810
Bond Principal - 02 S&U Issue
40-40-811
Bond Principal - 98 GO Issue
40-40-812
Bond Principal - 98 S&U Issue
40-40-820
Bond Interest - 02 S&U Issue
40-40-821
Bond Interest - 98 GO Issue
40-40-822
Bond Interest - 98 S&U Issue
40-40-850
Bond Agent Fees
40-40-910
Transfer to DSF Reserves
40-40-920
Transfer to Other Funds
014IM 411T1 [dill111►1101094►11101d*i
DEBT SERVICE REVENUES
DEBT SERVICE EXPENDITURES
DEBT SERVICE REVENUES OVER EXPENDITURES
DSF Restricted Reserves
DSF Committed Reserves
COLORADO STATE BUDGET REPORT
2013 2014
2015 2015 2016
Prior Year 2 Prior Year
Current Year Current Year Adopted
Actuals Actuals
Budget Year -End Est. Budget
80,122
80,243
80,000
80,000
0
3,469
4,327
3,000
4,000
0
0
0
0
0
0
661
592
250
600
100
247,610
247,373
246,550
246,550
257,910
175,000
0
0
0
102,794
0
0
0
0
0
506,862
332, 535
329,800
331,150
360,804
1,602
1,605
2,000
2,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,000
25,000
25,000
25,000
30,000
40,000
40,000
45,000
45,000
95,000
160,000
170,000
180,000
180,000
195,000
8,338
7,013
5,638
5,638
4,125
11,825
9,675
7,526
7,526
7,794
54,270
45,360
35,910
35,910
25,785
1,342
2,340
3,000
3,000
3,000
0
0
25,726
0
100
175,000
0
0
0
0
477,389
300,992
329,800
304,074
360,804
506,862
332,535
329,800
331,150
360,804
477,389
300,992
329,800
304,074
360,804
29,473
31,543
0
27,076
0
300,000
300,000
300,000
245,941
273,017
170,223
Page 9
COLORADO STATE BUDGET REPORT
TOWN OF FRASER
2013 2014 2015 2015 2016
Prior Year 2 Prior Year Current Year Current Year Adopted
Actuals Actuals Budget Year -End Est. Budget
WATER FUND
REVENUES
TAXES
50-31-100
Property Tax
0
0
0
0
0
50-31-200
Fraser Firming Revenue
0
50,387
0
Sub -Total
0
50,387
0
0
0
LICENSES & PERMITS
50-32-100
Excavation Permit Fees
550
275
275
550
275
Sub -Total
550
275
275
550
275
CHARGES FOR SERVICES
50-34-100
Customer Service Charges
662,002
720,687
760,040
778,500
831,120
50-34-150
Penalties & Interest
6,080
2,352
1,000
4,000
1,000
50-34-200
Plant Investment Fees
6,000
0
15,400
15,400
7,700
50-34-300
Water Meter Sales
16,834
14,890
2,000
38,420
5,000
Sub -Total
690,917
737,930
778,440
836,320
844,820
MISCELLANEOUS REVENUE
50-36-100
Interest Earnings
929
1,153
800
1,900
800
50-36-900
Miscellaneous Revenue
11,817
4,289
2,500
3,300
2,500
Sub -Total
12,746
5,442
3,300
5,200
3,300
OTHER SOURCES & TRANSFERS
50-39-100
Debt Service Proceeds
0
0
0
0
0
50-39-200
Grants and Aid from Agencies
0
0
25,000
50,000
0
50-39-910
Transfers In
0
0
50,000
0
0
50-39-999
Unassigned Fund Balance
422,680
573,820
720,401
766,652
892,609
Sub -Total
422,680
573,820
795,401
816,652
892,609
WATER FUND TOTAL REVENUE
1,126,893
1,367,854
1,577,416
1,658,722
1,741,004
ON24il1]rD1 Z*'
50-40-110
Salaries
164,895
148,454
185,000
185,000
195,000
50-40-210
Health Insurance
28,468
22,117
26,000
26,000
29,250
50-40-220
FICA Tax
11,651
10,801
14,153
14,153
14,918
50-40-230
Retirement
5,793
4,252
6,500
6,500
6,500
50-40-250
Unemployment Tax
492
438
555
555
585
50-40-260
Workers Comp Claims
0
0
0
0
0
50-40-280
Training Programs
1,181
400
3,000
1,000
3,000
50-40-290
Travel, Meals and Lodging
232
58
3,000
1,000
3,000
50-40-295
Meals and Entertainment
1,603
1,121
2,000
2,000
2,000
50-40-300
Administrative Reimbursement
0
0
0
0
0
50-40-310
Legal Fees
41,135
64,876
75,000
75,000
65,000
50-40-330
Engineering Fees
4,769
16,781
10,000
16,000
60,000
50-40-360
Computers -Networks and Support
4,190
8,409
6,000
6,000
6,000
50-40-370
Other Professional Services
472
22,351
5,000
2,500
25,000
50-40-385
Treasurer's Fees
0
0
0
0
0
50-40-390
Abatements
0
0
0
0
0
50-40-410
Bank Charges
0
28
0
0
0
50-40-430
Insurance
20,259
14,584
20,000
17,084
20,000
50-40-440
Advertising
665
46
500
241
500
50-40-460
System Repair and Maint - Prod
32,004
9,051
75,000
12,000
79,000
Page 10
COLORADO STATE BUDGET REPORT
TOWN OF FRASER
2013
2014
2015
2015
2016
Prior Year 2
Prior Year
Current Year
Current Year
Adopted
Actuals
Actuals
Budget
Year -End Est.
Budget
50-40-465
System Repair and Maint - Dist
8,212
16,984
70,000
30,000
25,000
50-40-490
Professional Memberships
6,348
9,070
8,000
9,500
9,500
50-40-500
Operating Supplies -Production
18,183
14,042
35,000
15,000
35,000
50-40-505
Operating Supplies-Distrib
25,559
17,974
25,000
40,000
40,000
50-40-510
Equipment Purchase and Repair
350
2,006
10,000
5,000
30,000
50-40-520
Testing
4,141
3,225
10,000
1,800
5,000
50-40-550
Postage & Billing Supplies
1,451
1,527
2,500
2,500
2,500
50-40-560
Utilities - Telephone
2,666
2,889
3,500
3,980
4,500
50-40-562
Utilities - Electricity
35,629
32,675
55,000
33,000
50,000
50-40-670
Prop Mgmt - Fraser WTP
2,076
43
3,000
1,500
3,000
50-40-680
Prop Mgmt - Maryvale WTP
2,197
45
3,000
800
3,000
50-40-685
Prop Mgmt - St. Louis Headgate
0
0
0
0
0
50-40-690
Miscellaneous Expense
115
548
2,000
2,000
2,000
50-40-695
Bad Debt Write Off
0
0
0
0
0
50-40-715
Water Rights - Diversion & Dev
7,821
7,266
15,000
15,000
35,000
50-40-730
Capital Projects
13,054
17,262
204,000
175,000
250,000
50-40-740
Capital Purchases
0
0
0
0
0
50-40-760
Fraser Firming - CapProj
0
41,872
680,000
16,000
650,000
50-40-770
PIF - Capital Purchases
0
0
0
0
0
50-40-780
Capitalized Assets - Audit
0
0
0
0
0
50-40-790
Depreciation
0
0
0
0
0
50-40-810
Debt Service - Principal
0
0
0
0
0
50-40-820
Debt Service - Interest
0
0
0
0
0
50-40-850
Debt Service - Agent Fees
0
0
0
0
0
50-40-910
Transfer to General Fund
0
0
0
0
0
50-40-930
Transfer toCERF
10,000
10,000
10,000
10,000
10,000
50-40-970
Transfer to Reserves
100,000
100,000
0
0
50-40-980
Transfer to Metro Districts
0
0
0
0
0
50-40-990
Transfer to Wastewater Fund
0
0
0
0
0
WATER FUND EXPENDITURES
555,608
601,195
1,567,708
726,113
1,664,253
WATER FUND REVENUES
1,126,893
1,367,854
1,577,416
1,658,722
1,741,004
WATER FUND EXPENDITURES
555,608
601,195
1,567,708
726,113
1,664,253
WATER FUND REVENUES OVER EXPENDITURES
571,285
766,660
9,709
932,609
76,752
WF Committed Reserves
460,000
500,000
500,000
WF Unassigned Fund Balance
9,709
892,609
76,752
Page 11
TOWN OF FRASER
WASTEWATER FUND
REVENUES
TAXES
Property Tax
Specific Ownership Tax
Sub -Total
LICENSES & PERMITS
55-32-100
Excavation Permit Fees
Sub -Total
CHARGES FOR SERVICES
55-34-100
Customer Service Charges
55-34-150
Penalties & Interest
55-34-200
Plant Investment Fees
55-34-999
Contributed Assets
Sub -Total
MISCELLANEOUS REVENUE
55-36-100
Interest Earnings
55-36-500
JFF Management Fee
55-36-900
Miscellaneous Revenue
Sub -Total
OTHER SOURCES & TRANSFERS
55-39-100
Debt Service Proceeds
55-39-200
Grants and Aid from Agencies
55-39-910
Transfer in from General Fund
55-39-999
Unassigned Fund Balance
Sub -Total
WASTEWATER FUND TOTAL REVENUE
EXPENDITURES
55-40-110
Salaries
55-40-210
Health Insurance
55-40-220
FICA Tax
55-40-230
Retirement
55-40-250
Unemployment Tax
55-40-260
Workers Comp Claims
55-40-280
Training Programs
55-40-290
Travel, Meals and Lodging
55-40-295
Meals and Entertainment
55-40-310
Legal Fees
55-40-330
Engineering Fees
55-40-360
Computers -Networks and Support
55-40-370
Other Professional Services
55-40-410
Bank Charges
55-40-430
Insurance
COLORADO STATE BUDGET REPORT
2013 2014
2015 2015 2016
Prior Year 2 Prior Year
Current Year Current Year Adopted
Actuals Actuals
Budget Year -End Est. Budget
0 0
0
0 0
0 0
0
0 0
0 325 0 0 0
0 325 0 0 0
618,173
678,763
637,184
638,000
693,000
2,330
2,136
1,000
3,000
1,000
179,000
120,000
15,000
292,500
100,000
0
0
0
0
0
799,503
800,899
653,184
933,500
794,000
9,214
8,922
3,000
4,000
3,200
28,422
29,000
29,000
29,000
29,000
38
0
0
0
0
37,674
37,922
32,000
33,000
32,200
0
0
0
0
0
0
0
0
45,000
30,000
0
0
0
0
0
2,373,791
2,699,802
2,968,217
3,011,956
2,271,398
2,373,791
2,699,802
2,968,217
3,056,956
2,301,398
3,210,968
3,538,948
3,653,401
4,023,456
3,127,598
174,615
178,509
195,000
195,000
205,000
25,693
26,244
28,000
27,000
30,500
12,699
13,290
14,918
14,918
15,683
6,162
5,600
7,000
6,500
7,000
520
534
585
585
615
0
0
0
0
0
55
0
2,500
1,000
2,500
90
0
2,500
1,000
2,500
518
1,103
1,000
1,000
2,000
0
22,814
15,000
1,500
5,000
1,756
2,703
10,000
10,000
5,000
2,665
6,839
6,000
6,000
6,000
737
21,037
10,000
1,000
10,000
0
0
100
0
100
5,410
5,860
6,500
4,405
6,500
Page 12
COLORADO STATE BUDGET REPORT
TOWN OF FRASER
2013
2014
2015
2015
2016
Prior Year 2
Prior Year
Current Year
Current Year
Adopted
Actuals
Actuals
Budget
Year -End Est.
Budget
55-40-440 Advertising
5
0
500
150
500
55-40-460 System Repair and Maint-Collec
28,127
50,694
130,000
85,000
118,000
55-40-490 Professional Memberships
4,438
1,602
6,000
2,000
2,000
55-40-500 Operating Supplies -Collections
18
580
5,000
1,000
5,000
55-40-510 Equipment Purchase and Repair
0
618
5,000
5,000
5,000
55-40-520 Testing
180
0
1,000
0
1,000
55-40-550 Postage & Billing Supplies
1,411
1,497
3,000
3,000
3,000
55-40-560 Utilities - Telephone
257
254
500
2,000
2,000
55-40-650 WW Treatment Charges/JFOC
153,230
154,032
209,833
190,000
185,846
55-40-660 JFF CapRepl Reserve
0
13,206
0
0
0
55-40-670 JFF 0&M Reserve
0
0
0
0
0
55-40-690 Miscellaneous Expense
115
188
3,000
3,000
3,000
55-40-695 Bad Debt Write Off
0
0
0
0
0
55-40-730 Capital Projects
76,389
0
370,000
130,000
216,500
55-40-740 Capital Purchases
0
17,187
0
0
0
55-40-760 PIF - Capital Projects
0
0
0
0
0
55-40-770 PIF - Capital Purchases
0
0
0
0
0
55-40-780 Capitalized Assets - Audit
0
0
0
0
0
55-40-790 Depreciation
0
0
0
0
0
55-40-810 Debt Service - Principal
0
0
0
0
0
55-40-820 Debt Service - Interest
0
0
0
0
0
55-40-850 Debt Service - Agent Fees
0
0
0
0
0
55-40-910 Transfer to General Fund
0
0
0
0
0
55-40-930 Transfer toCERF
10,000
10,000
10,000
10,000
10,000
55-40-970 Transferto Reserves
0
0
0
1,000,000
55-40-990 Transfer to Water Fund
0
0
0
0
0
WASTEWATER FUND EXPENDITURES
505,089
534,392
1,042,936
701,058
1,850,244
WASTEWATER FUND REVENUES
3,210,968
3,538,948
3,653,401
4,023,456
3,127,598
WASTEWATER FUND EXPENDITURES
505,089
534,392
1,042,936
701,058
1,850,244
WASTEWATER FUND REVENUES OVER EXPENDITURES
2,705,879
3,004,556
2,610,466
3,322,398
1,277,355
WWF Committed Reserves - O&M Emergencies
500,000
500,000
WWF Committed Reserves - Collections System
221,000
221,000
WWF Committed Reserves - JIFF CRR Emergency Reserve
330,000
330,000
WWF Committed Reserves - JIFF Plant Rqmts
0
1,000,000
WWF Unassigned Fund Balance
2,271,398
1,277,355
Page 13
COLORADO STATE BUDGET REPORT
TOWN OF FRASER
2013 2014 2015 2015 2016
Prior Year 2 Prior Year Current Year Current Year Adopted
Actuals Actuals Budget Year -End Est. Budget
JOINT FACILITIES FUND - O&M
REVENUE
MEMBER REIMBURSEMENTS
40-30-100
Interest - 0&M Accounts
273
346
300
300
300
40-30-200
O&M Reimbursement - WPR
175,991
173,840
242,567
182,000
209,803
40-30-205
Capital Reimbursement- WPR
0
0
0
0
0
40-30-210
O&M Reimbursement - GC#1
280,938
278,101
386,932
285,000
330,313
40-30-215
Capital Reimbursement - GC#1
0
0
0
0
0
40-30-220
O&M Reimbursement - TOF
153,230
154,032
209,833
162,000
185,846
40-30-225
Capital Reimbursement - TOF
0
0
0
0
0
40-30-230
Study Reimbursement - WP
0
0
0
0
0
40-30-235
Study Reimbursement - Granby
0
0
0
0
0
40-30-500
Sale of General Fixed Assets
0
0
0
0
0
40-30-800
Interest - Cap Res Accounts
0
0
0
0
0
40-30-900
Miscellaneous Revenue
2,381
4,306
0
1,450
1,500
Sub -Total
612,813
610,625
839,632
630,750
727,763
OTHER SOURCES AND TRANSFERS
40-30-930
Transfer In From Cap Project
0
0
0
0
0
40-30-980
Capitalized Reimbursements
0
0
0
0
0
40-30-999
Carryover Balance
189,326
196,631
196,089
191,979
200,674
Sub -Total
189,326
196,631
196,089
191,979
200,674
JOINT FACILITIES FUND O&M TOTAL REVENUE
802,139
807,256
1,035,721
822,729
928,437
IX42:10101011*1
40-85-110
Salaries
166,496
178,842
207,713
191,000
175,000
40-85-210
Health Insurance
34,082
35,846
56,448
32,000
37,000
40-85-220
FICA Tax
11,874
12,745
15,890
14,700
13,388
40-85-230
Retirement
6,660
6,964
8,309
6,300
7,000
40-85-250
Unemployment Tax
500
0
623
573
525
40-85-260
Workers Comp Claims
0
0
0
0
0
40-85-280
Training Programs
515
925
3,000
500
2,000
40-85-290
Travel - Meals and Lodging
654
921
3,500
500
2,500
40-85-295
Meals - Local Business
0
42
500
50
100
40-85-310
Legal Fees
0
5,250
5,000
0
5,000
40-85-320
Audit Fee
3,981
4,074
4,750
4,074
4,750
40-85-330
Engineering Fees
4,904
3,403
15,000
S00
15,000
40-85-340
Financial Services
0
0
0
0
0
40-85-350
Sludge Removal
40,040
36,351
65,000
40,000
55,000
40-85-370
Professional Services
2,832
2,923
10,000
4,000
10,000
40-85-375
Reimbursable Prof Services
0
0
1,000
0
0
40-85-410
Bank Charges
0
0
100
0
0
40-85-430
Insurance - Plant
30,150
24,184
32,000
25,142
30,000
40-85-440
Advertising
367
240
500
1,100
500
40-85-460
Plant Maintenance and Repair
39,067
37,370
50,000
40,000
50,000
40-85-475
Grounds Maintenance
81
206
2,500
1,500
1,500
40-85-480
Equipment Rental
0
0
500
100
500
40-85-490
Professional Memberships
79
177
500
200
500
40-85-500
Operating Supplies
4,045
6,715
20,000
6,000
15,000
40-85-506
Operating Supplies - Chemicals
79,034
35,926
75,000
30,000
50,000
Page 14
COLORADO STATE BUDGET REPORT
TOWN OF FRASER
2013
2014
2015
2015
2016
Prior Year 2
Prior Year
Current Year
Current Year
Adopted
Actuals
Actuals
Budget
Year -End Est.
Budget
40-85-510 Equipment Purchase and Repair
1,332
8,640
20,000
10,000
15,000
40-85-520 Testing
36,224
40,262
65,000
45,000
65,000
40-85-525 Permits
6,265
160
10,000
0
0
40-85-550 Postage
0
15
0
216
0
40-85-560 Utilities - Telephone
2,959
3,058
3,500
4,000
4,200
40-85-562 Utilities - Electricity
125,186
145,799
145,000
150,000
150,000
40-85-565 Utilities - Natural Gas
3,899
4,016
6,500
4,500
5,000
40-85-567 Utilities - Plant Generator
0
1,065
500
0
500
40-85-569 Utilities -Trash Removal
1,618
1,959
2,500
2,100
2,500
40-85-650 Vehicle Expenses
6,546
6,725
7,500
7,500
7,500
40-85-690 Miscellaneous Expense
770
634
1,000
500
1,000
40-85-730 Capital Projects
0
0
0
0
0
40-85-740 Capital Purchases
0
0
0
0
0
40-85-750 Contingency
0
0
0
0
0
40-85-810 Lease/Purchase- Principal
0
0
0
0
0
40-85-820 Lease/Purchase- Interest
0
0
0
0
0
40-85-930 Capital Reserve Projects
0
0
0
0
0
JOINT FACILITIES FUND EXPENDITURES
610,160
605,437
839,332
622,055
725,963
Joint Facilities Fund Revenues
802,139
807,256
1,035,721
822,729
928,437
Joint Facilities Fund Expenditures
610,160
605,437
839,332
622,055
725,963
Joint Facilities Fund Revenues over Expenditure
191,979
201,820
196,389
200,674
202,474
JFF Restricted Reserves - O&M
200,674
202,474
Page 15
TOWN OF FRASER
JOINT FACILITIES FUND - CRR
REVENUES
47-30-100
Interest Income - CRR Accounts
47-30-110
Interest Income - CIP Accounts
47-30-210
CRR Reimbursable - WPR
47-30-215
CIP Reimbursable - WPR
47-30-220
CRR Reimbursable - GC#1
47-30-225
CIP Reimbursable - CG#1
47-30-230
CRR Reimbursable - TOF
47-30-235
CIP Reimbursable -TOF
47-30-800
Sale of JFOC Fixed Assets
47-30-900
Miscellaneous Revenue
47-30-990
CRR Carryover Balance
47-30-999
CIP Carryover Balance
II91[aAI-I[dL4tll;:&i1111&0X4 l za i IFIAnoD
EXPENDITURES
CAPITAL REPLACEMENT RESERVE PROJECTS
47-60-370
Engineering, Legal and Other Prof. Services
47-60-730
CRR Projects
CAPITAL IMPROVEMENT PROJECTS
47-65-370
Engineering, Legal and Other Prof. Services
47-65-730
CIP Projects
CAPITAL PURCHASES
47-69-740
Capital Purchases
If$]I >Iay_Ld14111*12IIIJill RX0Id a02:10U]1lIIId*i
Joint Facilites Fund CRR Revenues
Joint Facilites Fund CRR Expenditures
Joint Facilites Fund CRR Revenues over Expenditures
JFF Restricted Reserves - CRR
COLORADO STATE BUDGET REPORT
2013 2014
2015 2015 2016
Prior Year 2 Prior Year
Current Year Current Year Adopted
Actuals Actuals
Budget Year -End Est. Budget
16,096
13,572
12,000
12,000
12,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14,216
0
0
0
0
0
0
2,598,184
2,233,428
1,879,684
2,393,842
2,288,058
0
0
0
0
0
2,614,280
2,247,000
1,891,684
2,420,058
2,300,058
0
35,943
0
72,000
0
0
7,080
25,700
0
115,000
1,449
0
0
0
150,000
218,989
364
145,000
60,000
146,000
0
127,779
0
0
40,000
220,438
171,166
170,700
132,000
451,000
2,614,280
2,247,000
1,891,684
2,420,058
2,300,058
220,438
171,166
170,700
132,000
451,000
2,393,842
2,075,834
1,720,984
2,288,058
1,849,058
2,288,058
1,849,058
Page 16