2018 Proposed Budget, Mill Levy & Fees October 15, 2017

Transcription

1 2018 Proposed Budget, Mill Levy & Fees October 15, 2017

2

3 CONSERVATION TRUST FUND Narrative CTF 1 Revenues, Expenditures and Changes in Fund Balance CTF 2 Allocation of Conservation Trust Fund Receipts CTF 3 DEBT SERVICE FUND Narrative DS 1 Revenues, Expenditures and Changes in Fund Balance DS 2 Debt Service Requirements DS 3 CAPITAL PROJECTS FUNDS Narrative CP 1-3 Revenues, Expenditures and Changes in Fund Balance General Government CP 4 Major Repair CP 5 Revenues System Development Fees CP 6 Expenditures Major repair projects CP 7-8 Miscellaneous Capital/Lease Requirements CP 9 General Government Capital Appropriations Summary CP 10 Arterial roadways CP 11 Arterial landscaping CP Storm drainage CP 15 Traffic signals CP 16 Parks CP 17 Community Enhancements CP 18 Trails CP 19 Fire CP 20 APPENDIX Priority Based Budgeting Results and Definitions Proposed Recreation Fees Glossary October 15, 2017

4 Highlands Ranch Metropolitan District CITIZENS Board of Directors Jim Worley (Chairman) May 2016 to May 2018 Vicky Starkey (Vice Chairman) May 2016 to May 2020 Allen Dreher (Treasurer) May 2014 to May 2018 Mark Dickerson Aug 2017 to May 2018 Carolyn Schierholz May 2014 to May 2018 Nancy Smith May 2016 to May 2020 Renee Anderson May 2016 to May 2020 Terry Nolan General Manager Executive Assistant Carrie Ward Director of Parks & Open Space Jeff Case Director of Public Works Stephanie Stanley Director of Finance & Administration Parks & Open Space Planning 6.0 FTE FTE Financial Services 4.75 FTE Human Resources 1.4 FTE Community Relations 1.75 FTE Recreation Services 6.0 FTE Park Operations 37.0 FTE Office Services 0.75 FTE Open Space Operations 9.0 FTE Fleet Maintenance 3.0 FTE Mansion 3.25 FTE 9

5

6

7

8 BUDGET HIGHLIGHTS SERVICES Highlands Ranch Metropolitan District was organized for the purpose of providing municipal type services to the community of Highlands Ranch. The District s service plan (last amended in 2006) authorizes the District to provide the following services: Fire Protection Parks and parkway maintenance and construction Open space maintenance Street and storm drainage construction and miscellaneous maintenance Street light operations and maintenance Water and wastewater service Parks, recreation and cultural programs. In accordance with Colorado State Budget Law, the District's Board of Directors holds a public hearing in the fall of each year to review the current year's budget, approve the following year s budget and appropriate the funds necessary to operate for the ensuing year. Although it is the intent of the Board of Directors to adopt a budget which will go unchanged, statutes do allow the Board to modify the budget and the appropriation resolutions upon completion of notification and publication requirements. This budget was prepared so that the subsequent accounting for the revenue and expenditures detailed in this document would comply with generally accepted accounting principles. The basis used for accounting is the Modified Accrual Basis. FUND BUDGETS The District prepares budgets for the following funds: General Fund Special Revenue Funds Utility Recreation Programs Mansion Conservation Trust Fund Stormwater Management Fund Debt Service Fund Capital Projects Fund includes the following sub funds: General Government Capital Major Repairs The rest of the Budget Highlights section provides a narrative description of the major revenue sources and expenditure items found in the Budget. Questions concerning the contents of this document can be answered by reading the section on How to Use the Budget Document. REVENUE SOURCES The District has five primary categories of revenues as well as a collection of categories labeled as other: 1) Tax revenues - the major long-term source of revenue includes property tax and specific ownership tax 2) Special revenues - primarily rates and fees for services as well as Colorado Lottery Proceeds 3) Development fees 4) Other income (includes items such as licenses from cell phone towers and equipment, capital contributions from 3 rd parties, inter and intra governmental revenue from cost sharing agreements. 5) Investment earnings on accumulated fund balances 2016 Actual 2017 Projected 2018 Budget % Change 1) Tax revenues (on-going) $ 27,613,075 $ 27,933,833 $ 29,700, % 2) Special revenues (on-going) 36,532,579 37,342,138 37,768, % 3) Development fees (one-time) 2,891,175 6,202,251 4,001, % 4a) Other income (one-time) 506, , , % 4b) Other income (on-going) 1,322,411 1,356,470 1,555, % 5) Investment earnings (one-time) 512, , , % $ 69,378,199 $ 73,428,362 $ 74,056, % October 15,

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74 Highlands Ranch Metro Districts Fee Schedule Exhibit C The Highlands Ranch Metropolitan District receive revenue from a variety of sources that are based on fees paid by the users of various facilities. The Districts also operate a Recreation program for adult and youth sports that is funded primarily from user fees. The following tables show the fee schedules that were used in construction of the 2018 budget. These fees are budgeted and accounted for with the Master Budget Internal Service Fund. The fees shown are preliminary, subject to change at any time with the Board of Directors' approval. Revenue related to the provision of utility services (water and wastewater, street lights) is budgeted and accounted for within the Special Revenue funds of each Metropolitan District and are detailed in those sections of each Districts' budget. Proposed 2018 Fees (Used in Budget) 2017 Fees Facility Non-resident Resident Non-resident Resident Neighborhood Park Shelters (2-Hour Minimum) $27 $18 per hour $24 $18 per hour Community Park Shelters (2-Hour Minimum) $45 $30 per hour $45 $30 per hour Civic Green Amphitheater Stage Shelter $75 $50 per hour $75 $50 per hour Plaza/Stage $165 $110 per hour $165 $110 per hour Amphitheater $225 $150 per hour $225 $150 per hour Staff Support for Events $25 $25 per hour $25 $25 per hour Parking Lots $12 $8 per hour $12 $8 per hour Public Event Impact Fee Not for Profit $125/event + $25 addl series/days For Profit $350/event - $50 addl days Community Gardens $58 $50 per season $50 per season Vending Permit (one day) $35 $35 Access Permit $23 $15 per event $23 $15 per event Race Application $30 $30 per event $30 $30 per event Special Event Permit (75+) $45 $45 per event $45 $45 per event Sports Fields (Parks and School Fields) $24 $16 per hour $24 $16 per hour Lighted Baseball Fields (2-Hour Minimum) $45 $30 per hour $45 $30 per hour Shea Stadium (3-Hour Minimum) $165 $110 per hour $165 $110 per hour Shea - practice only $69 $46 per hour $69 $46 per hour Stadium Staffing Fee $25 $25 per hour $25 $25 per hour Field Pre Baseball/Softball $35 $35 per prep. $35 $35 per prep. Football/Soccer $70 $70 per prep. $70 $70 per prep.

75 Highlands Ranch Metro Districts Fee Schedule Exhibit C Proposed 2018 Fees (Used in Budget) 2017 Fees Facility Non-resident Resident Non-resident Resident $8 $5 per hour $8 $5 per hour Basketball Courts $30 $20 per hour $30 $20 per hour In-Line Rink $6 $5 per1.5 hour $6 $5 per 1.5 hour Pickleball Courts $8 $5 per hour $8 $5 per hour HSenior Leagues $65 $65 per team $65 $65 per team Picnic packs $29 $25 per rental avg. $25 avg. $25 per rental Picnic PacVolleyball $48 $42 per rental $48 $42 Picnic pack Cornhole $40 $35 $40 $35 Programs Spring $420 $420 per team $400 $400 per team Adult Softball Summer $625 $625 per team $600 $600 per team Fall $485 $485 per team $475 $475 per team Adult Bocce Leagues $45 $45 $45 $45 per participant Golf $190 $165 per participant $190 $165 per participant PickleballClinic $15 $15 $15 $15 Pickleball league $45 $40 $45 $40

76 Highlands Ranch Metro Districts Fee Schedule Exhibit C Proposed 2018 Fees (Used in Budget) Facility Non-resident Resident Non-resident 2017 Fees Resident Youth Recreational Base T-ball Club $90 $78 per participant $77 $68 per participant Coed Tee-Ball $100 $87 per participant $90 $78 per participant Boys 7 year old $109 $95 per participant $99 $86 per participant Boys 8 year old $137 $119 per participant $126 $110 per participant Boys 9 year old $144 $125 per participant $133 $116 per participant Boys 10 year old $144 $125 per participant $138 $120 per participant Boys year old $157 $137 per participant $147 $128 per participant Boys year old $157 $137 per participant $147 $128 per participant Girls 5/6 $100 $87 per participant $90 $78 per participant Girls 7 year old $109 $95 per participant $99 $86 per participant Girls 8 year old $122 $106 per participant $112 $97 per participant Girls 9-10 year old $144 $125 per participant $133 $116 per participant Girls year old $157 $137 per participant $147 $128 per participant Girls year old $157 $137 per participant $147 $128 per participant Fall League Team Fee 9 & older $1,700 per team $1,620 per team Team fee 7/8 $1,575 per team $1,500 per team Player fee 7/8 $125 Player Fee (9 & older $135 Youth Flag Football Fall $117 $102 per participant $98 $87 per participant Youth Flag - Spring $94 $82 $76 $68 YouthSkate Park Range $45 - $200 per participant Range $45 - $200 per participant CARA Lacrosse $155 $135 per participant $138 $120 per participant Track & Field CARA $115 $100 per participant $100 $87 per participant CARA Cross Country $78 $68 per participant $75 $65 per participant Rugby $195 $170 per participant $150 $110 per participant Recreation Program "late fees" $15 per participant $15 per participant Youth Sports Camps and Summer sports programs 2018 Fee Range $49 to $190 Outdoor Education Programs 2018 Fee Range $10 to $12workshops, $120 camp; Horseback programs range from $51 to $195 Misc. Adult Sports 2018 Fee Range $40 - $165 per person $175 - $425 Per league

77