VOID- Delete2019 Adopted Budget
Five Year Capital Improvements Plan
Town of Avon, Colorado
2019 ADOPTED BUDGET
Prepared by:
Department of Finance
Scott C. Wright, CPA, CPFO, Acting Town Manager
TOWN OF AVON, COLORADO
2019 ADOPTED BUDGET
Town Council
Jennie Fancher, Mayor
Sarah Smith Hymes, Mayor Pro Tem
Megan Burch
Matt Gennett
Amy Phillips
Scott Prince
Jake Wolf
Leadership Team
Scott Wright, Acting Town Manager / Finance Director
Preston Neill, Deputy Town Manager
John Curutchet, Recreation Director
Greg Daly, Police Chief
Justin Hildreth, Town Engineer
Rego Omerigic, Fleet Director
Gary Padilla, Public Works Director
Matt Pielsticker, Planning Director
Lance Richards, Human Resources Director
Eva Wilson, Mobility Director
Cover Photo: Nottingham Lake with view of the Pavilion by Max Phannenstiel
Town of Avon
2019 Adopted Budget
Table of Contents
I. Introduction and Budget Structure
1-8 Budget Message
9 Organizational Chart
10-12 Profile of the Town
13-24 2019 Strategic Plan
25-27 Fund Descriptions and Basis of Budgeting
28-31 Financial and Budgetary Policies
II. Financial Overview and Fund Summaries
Consolidated Financial Schedules and Graphs:
1 Financial Overview - Total All Funds
2-3 Financial Overview - Total By Fund - 2019 Adopted Budget
4 Graphs - 2019 and 2018 Total Operating Revenues by Major Source
5 Graph and Table - 2019 Taxes by Type
6 Graphs - Property Taxes
7 Graphs - 2019 and 2018 Total Expenditures by Major Function
8 Graph and Table - 2019 Expenditures by Fund Type
9 Graphs - 2019 and 2018 Fund Balances by Fund
10 Graphs - 2019 and 2018 Personnel Expenditures
Fund Summaries
General Fund
11 Fund Summary
12 Graphs - Operating Revenues and Operating Expenditures
13 Graph and Table - Tax Revenue
14 Graph and Table - Expenditures by Object Class and Function
15-17 Revenue Detail
18-19 Department Expenditure Summaries
20-21 Departmental Operating Costs
22-25 Avon Urban Renewal Authority Fund
26-27 Community Enhancement Fund
28-30 Water Fund
31-32 Affordable Housing Fund
33-34 Exterior Energy Offset Fund
35-36 Disposable Paper Bag Fee Fund
37-38 Debt Service Fund
39-42 Mobility Enterprise Fund
43-45 Fleet Maintenance Enterprise Service Fund
46-58 Equipment Replacement Internal Service Fund
Page 1
Town of Avon
2019 Adopted Budget
Table of Contents
III. Capital Projects
1 Capital Projects Budget Summary
2 Capital Projects Fund Summary
3-4 Capital Projects Fund 5-Year Plan - Summary
5-6 Capital Projects Fund 5-Year Plan - Inventory Detail
7 Graphs and Table - Funding Sources and Costs by Category
8-14 Capital Project Descriptions
IV. Department Summaries
1-17 A. General Government
1-6 B. Human Resources
1-13 C. Finance & IT
1-15 D. Community Development
1-15 E. Police
1-13 F. Public Works
1-11 G. Engineering
1-21 H. Recreation
1-12 I. Mobility
1-7 J. Fleet Maintenance
V. Supplemental
1-3 Personnel Schedule - Full-time Employees
4-5 Full-Time Salary Ranges
6 Part-Time Ranges
7 Debt Schedule
8 Legal Dept Margin
9-27 Chart of Accounts
28-30 Resolution No. 18-23 Adoption of Operating Budget
31-32 Resolution No. 18-24 Adoption of CIP Budget
33 Resolution No. 18-25 Property Tax Levy - General Operating Expenses
34-37 Certification of Tax Levies - Town of Avon
38-39 Resolution No. 18-26 Property Tax Levy - General Improvement District No. 1
40-42 Certification of Tax Levies - General Improvement District No. 1
Page 2
January 14, 2019
Mayor, Town Council and Avon Residents:
I am pleased to present the Town of Avon 2019 Adopted Budget. This budget document reflects
the Town’s commitment to provide high-quality yet cost-effective services while exercising
prudent financial management and reflecting the Town’s stable financial position.
This budget document provides a detailed description of the Town’s investment of its valuable
resources in operations and capital projects. Included in this description is information on the
Town’s organizational structure, historic and projected revenues and expenditures, and
explanations for how funding decisions are guided. The document also includes a detailed five-
year plan for major capital project investments. The budget was adopted by the Town Council on
December 11, 2018, after a series of work sessions and public hearings.
Strategy and Priorities
The 2019 budget is guided by the 2019 Town of Avon Strategic Plan, which was adopted by the
Avon Town Council on October 23, 2018, and was developed to help guide decision-making and
provide the structure for ensuring that investments and programs reflect Council priorities in
achieving the vision and adopted plans of the Town of Avon. The Strategic Plan is updated each
year to reflect the important worked planned by the Town. This budget reflects the Town’s
commitment to the successful implementation of the Strategic Plan’s vision for the continued
growth and development of Avon.
Contained within the Strategic Plan, is the Strategic Plan Vision which provides a dynamic
overview describing the way of life in Avon, the value the community holds, and serves as a
comprehensive statement regarding the focus and directed outcomes of the Town’s work.
Strategic Plan Vision
“…to provide a high quality of life, today and in the future, for a diverse population; and to
promote their ability to live, work, visit and recreate in the community.”
From the Strategic Plan Vision, four key outcomes have been identified to set the prioritized work
of the Town. The four outcomes are outlined below:
•Support a strong community, building on strengths as a year-round mountain resort
community;
•Preserve and enhance the natural environment;
•Develop inclusive and diverse economic, educational, recreational and cultural
opportunities;
Section I, Page 1
•Provide a responsive, cutting-edge and effective government.
Once the Strategic Plan is adopted, the proposed budget is prepared with departments submitting
their plans for implementing the strategies necessary to achieve the outcome identified above.
Priority Based Budget
The 2019 budget utilizes a Priority Based Budget (PBB) approach for using a strategic decision-
making process in funding programs and services to best ensure effective use of the Town’s limited
resources. This process is intended to evolve over time to provide more useful information as to
the relative importance of individual programs and services which can then be prioritized within
and across departments.
The PBB approach requires budget narratives which describe discrete and specific activities and
operations for each Town fund and program. Each operation is then quantified in terms of
estimated personnel and nonpersonnel costs providing a total cost for the operation.
Performance Metrics
In addition to the budgets being described and quantified as activities and operations, “performance
metrics” for each of the operations are included. Performance metrics are constructed to encourage
performance improvement, effectiveness, efficiency, and appropriate levels of internal controls. The
results are intended to help all departments incorporate "best practices” into each operation. The
incorporation of performance metrics is a delineation of how department effectiveness will be
quantified. The metrics, and the use of the results, are expected to evolve as Avon municipal
government becomes more adept in defining, using and amending these measurements.
Budget Overview
Property Tax and Sales Tax Collection
The Town’s net assessed valuation increased by 1.96% in 2018, to a total value of $208,910,930.
The Town’s mill rate for general operating purposes will remain at 8.956 mills. The Town does
not currently have a mill levy for debt service.
Sales tax revenues for 2019 are projected to increase by $75,000 over revised 2018 estimates,
which were revised up by $216,539, or 2.6% from the original adopted 2018 budget. The increase
is projected to come from sales taxes on cigarettes, which are now subject to the Town's 4% sales
tax, and from an increase in sales tax licensees resulting from changes in regulations at the
Colorado Dept. of Revenue. The new regulations state that sales tax must be collected and
remitted on the jurisdiction's tax rate at the point of delivery for the taxable good when taxable
goods are delivered to a Colorado address outside the retailer's jurisdiction.
Accommodation tax revenues for 2019 are projected to increase by 2% over revised 2018 estimates
which were revised up by $40,145 or 3.1% from the original adopted 2018 budget.
Section I, Page 2
All Funds: The Town’s total 2019 appropriations for all funds equals $30,013,091. Total
estimated revenues for 2019 are $28,593,474 and estimated total ending fund balances are
$15,905,310.
Taxes make up 70.42% of estimated operating revenues, with charges for services making up
15.74% and intergovernmental revenues 8.01%. Transportation and fleet maintenance constitute
the highest percentage of operating expenditures at 18.11%, with public works and engineering at
17.48%, public safety at 14.93%, general government and finance at 14.84%, recreation at 6.27%,
and community development at 5.73%.
General Fund: General Fund operating revenues are budgeted at $16,963,158 in 2019, with taxes
accounting for the majority of revenues ($13,446,397; 79.27%). Sales and accommodation taxes
represent 73.5% of total taxes, with general property taxes representing 13.95%.
Appropriations for 2019 General Fund operating expenditures total $15,301,928. Expenditures
for public works make up the largest portion (29.0%), with public safety at 25.42%, general
government 25.15%, recreation 10.68%, and community development 9.75%.
Fund balances in the General Fund are budgeted to decrease by $68,659 to a total estimated ending
balance of $5,802,539 for 2019. The estimated ending fund balance represents 33.6% of 2019
General Fund appropriations or the equivalent of over four (4) months of operations. The Town,
as a resort community, retains this level of fund balance because of its heavy reliance on sales and
property tax revenues, which can fluctuate due to the weather conditions related to winter snowfall
and drought periods, the national economy, and general tourism demand. The Town’s fund
balance provides the resources necessary to be more adaptable to the short-term financial
environment and reduces the need for long term capital financing.
Reserve Policy - General Fund balances reflect an allocation of restricted and unassigned fund balances,
including the Town’s policy of maintaining a 25% minimum reserve balance. Restricted fund balances
include the 3% TABOR Emergency Reserve.
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2014 2015 2016 2017 2018
YTD Sales Tax Comparison through October
Section I, Page 3
Capital Projects Fund: Total expenditures in the Capital Projects Fund are budgeted at $3,245,379
for 2019. Anticipated major projects include phase two of the Beaver Creek Blvd. street rebuild
project, the Avon Recreation Center weight room expansion project, Benchmark Rd. on -street
parking project, West Beaver Creek Blvd. railroad crossing improvements, and Nottingham Rd.
debris flow improvements.
The Town collects a 2% tax on the sale price of real property within the Town. These monies are
dedicated to capital improvement projects. Real estate transfer tax collections totaled $4,449,530
in 2017, are estimated at $3,500,000 for 2018, and are budgeted at $2,775,000 for 2019. Demand
continues to grow for residential and retail/commercial real estate, and local construction
contractors indicate strong demand for work in Eagle County.
Debt Service Fund: Appropriations in the Debt Service Fund equal $1,018,354 for 2019. Revenues
for payment of debt service come from transfers-in from the Capital Projects Fund and interest
earnings on bond reserves. All current outstanding debt issues are certificates of participation.
Mobility Fund: Appropriations for the Mobility Fund, (formerly the Transit Fund) an enterprise
fund, total $2,916,023 in 2019. Revenues in support of the expenditures include $1,200,000 from
the 2019 General Fund operating subsidy; property taxes of $41,592 from General Improvement
District No. 1; charges for services from Beaver Creek of $124,000 for skier and evening restaurant
shuttles, and $146,806 from bus wash revenues by both third party and Town departments; other
revenues of $114,192 for the lease of bus parking spaces to ECO and others, and $18,000 in
advertising revenues. Total estimated ending fund balance is $386,326.
Fleet Maintenance Fund: A second enterprise fund, Fleet Maintenance, has budgeted operating
revenues of $1,214,791 from charges for services provided to both third parties and Town
departments. An additional $550,000 in other sources is provided through a General Fund
operating transfer. Appropriations are budgeted at $1,801,273. The total estimated ending fund
balance is $19,326.
Other Funds: The Urban Renewal, Community Enhancement, Water, Affordable Housing,
Exterior Energy Offset, and Disposable Paper Bag Fee funds provide for the accounting of
dedicated revenues to specific types of expenditures. Revenues to these funds generally are
aggregated over a period of years into their respective fund balances, and then spent for prioritized
projects.
2018 Accomplishments
Avon’s Regional Recycle Drop Site Now Housed Next to Home Depot
The regional recycling center in Avon has moved from to. The Town of Avon worked with
Eagle County to transition the Avon Recycling Center from the site operated by Vail
Honeywagon at 160 Nottingham Ranch Road to a new site at 375 Yoder Avenue (Lot 5), a
Town-owned parcel, just past the Home Depot.
Section I, Page 4
New Avon Town Hall
Avon town staff moved into its new headquarters on Monday, October 16, at 100 Mikaela Way.
Formerly known as the "Skier Building", the new LEED Gold certified building includes
community space and meeting space that is open to the public on the first floor, in addition to
staff offices on the second and third floors.
Members of the public are invited to an Open House at Avon Town Hall on Tuesday, November
13th at 4:00 p.m. prior to the evening’s Council meeting.
Tobacco and Cigarette Regulations
In August 2018, the Avon Town Council approved an ordinance which raised the legal age to
purchase tobacco products in Avon from 18 to 21 years of age and created a local tobacco sales
license. The intent of the ordinance is to make it more difficult for those persons age 18-20 to
purchase tobacco products.
The Town Council also took action to refer a tax measure on cigarettes, tobacco and nicotine
products, which would impose a $3 per pack local excise tax on cigarettes and a 40% local sales
tax on the sale of other tobacco products.
Town of Avon 40th Anniversary
On Thursday, September 13th, the Town of Avon held a community picnic to celebrate its 40th
Anniversary. The picnic was held from 5:30 to 7:30 p.m. with free food and drink, and live
music provided by the Frisco Funk Collective.
Avon Town-owned Properties Development Strategies
Since January 2017 the Town has been engaged in developing the Avon Town-owned Properties
Plan with Design Workshop, a planning and landscape design firm. Key properties, owned by
the Town of Avon, have been studied and discussed over the past year with the
community. Comments from an online questionnaire, open houses, and public meetings helped
to form the basis for the final plan.
As adopted, this plan will serve as a guideline for future development, which includes the
following properties:
•Tract G. Primarily focused on the east side of Nottingham Park near the old Town Hall
and the 351 Benchmark Property (old Fire Station).
•Old Wildridge Fire Station
•Village at Avon park site
•Village at Avon school site (Lot E)
•Public Works Site (Lot 5)
•Wildwood Properties (Avon Annex Building)
Section I, Page 5
Beaver Creek Boulevard Street Improvement Redesign Project
The Town of Avon has taken a significant step in bringing walkability, bike safety, and parking
and streetscape improvements to the Town in its transformation of Beaver Creek Blvd. through a
comprehensive street improvement project of widened sidewalks, modifications of roundabouts,
additional on-street parking, improved storm-water treatment, consistent lighting, an east to west
bike route through Town, narrowed travel lanes, wayfinding signs, and landscaping
improvements. The project was supported by a Walkability Audit completed by world leading
walkability expert Dan Burden of Bluezones.
Plastic Bag Ban and Paper Bag Fee
On May 1, the Avon Town Council enacted a ban on disposable plastic bags being provided by
retailers to customers at the point of sale. The goal of the program is to reduce plastic waste by
eliminating unnecessary disposable plastic shopping bags. The Town Council is currently
researching a further ban on polystyrene.
Community Housing Plan
The importance of a proactive housing program was reinforced in the Town's 2017
Comprehensive Plan goals and policies, as well as the 2017-2019 Strategic Plan. In March the
Town Council conducted a retreat devoted to housing and led by housing professionals from
Eagle and Summit counties. The purpose of the retreat was to provide data regarding housing
need, review Avon’s current housing stock, learn about successful projects in other jurisdictions,
and to develop actionable strategies for the Town.
Goals and Objectives of the Community Housing Plan are as follows:
• Focus on increasing deed restricted homeownership opportunities for households making
equivalent of 140% or less of the Area Median Income - $430,000 for a household of three
people in 2018.
• Cultivate the goal of homeownership and increase the “missing middle” inventory, in place
of additional rental housing stock, to create a more balanced housing portfolio.
• Prioritize price point, quality and amenities when considering new rental housing that is
attractive to “step up” renters and seniors looking to downsize.
• Stabilize or increase the percentage of year-round, Eagle County workforce residents.
Richard Wheelock with Agave has entered into a Master Lease Agreement with the Town for the
rental of the fire station for the winter season. The aim is to achieve a total occupancy of 25
workers. Richard is working with other local businesses to sublet portions of the leased premises.
With several workers already in the process of moving into the building, it is anticipated that the
remainder of the rooms will fill up slowly throughout the month as we approach opening day of
ski season.
Section I, Page 6
Climate Action
In December 2017, the Town adopted the 2016 Eagle County Climate Action Plan. With this
adoption, Town staff has developed an implementation plan for specific goals. Some of the
goals that have been accomplished or are underway include:
•Creation of a renewable energy sales tax rebate,
•Creation of exterior energy offset regulations and fees,
•Extension of the Town's waste heat recovery system to heat New Town Hall,
•Join the Colorado Communities for Climate Action (CC4CA) coalition,
•Implement a bike share program,
•Implement a car pool program,
•Plastic bag ban,
•Multi-modal plan (see B/C Blvd.)
•EV charging stations at New Town Hall,
•Conversion of street lighting to LED
•New Town Hall LEED Certification
•Installation of 150.15kW solar panel array at the Avon Regional Transit Facility and
execution of a contract with Holy Cross Energy to sell the Town's energy production
back to Holy Cross for 9.572 cents per kWh (Kilowatt Hour).
Short-term Rentals
In summer of 2017, the Town began a comprehensive program of identifying and licensing
short-term rental units within the Town of Avon to ensure compliance with the Town’s licensing
and sales tax codes. At the end of the 2017-2018 ski season, a report was given to Town
Council containing the following statistical information:
•947 total average rental units with online advertisements. These can be active, inactive,
short-term, long-term, identified and not identified;
•316 average rental units identified. These are rental units that have been linked to a
specific parcel number, unit number and property owner;
•238 average rental units unable to be identified;
•385 average rental units with no active advertised listings. Rental units that are
temporarily inactive but that can quickly become actively advertised;
•8 average long-term rentals;
•Total new short-term rental revenue: $76,356.89;
•68 total new short-term rental business licenses.
The Town Council is currently evaluation additional zoning code regulations for short-term
rentals such as parking requirements, trash, safety requirements such as CO2 alarms, etc.
2019 Budget Expenditure Highlights
The 2019 budget has been developed to address priorities identified in the Strategic Plan with
major emphasis on the following:
Section I, Page 7
•Implement the development strategies identified within the adopted Town of Avon Town-
Owned Properties Plan for seven sites including Tract G, Wildridge Fire House, Swift Gulch,
the Village at Avon’s “Park Site,” “School Site” (Lot E), Public Works Site (Lot 5), and the
Wildwood Properties.
•Meet the Comprehensive Plan Housing goals to 1) Achieve a diverse range of housing
densities, styles and types, including rental and for sale, to serve all segments of the population;
and 2) Coordinate with neighboring communities to provide an attainable housing program
that incorporates both rental and ownership opportunities, which are affordable for local
working families.
•Meet the goals and objectives of the Avon Community Housing Plan.
•Invest in Multi-modal Improvements prioritizing walkability and bicycle use on streets, with
transit, parking and wayfinding.
•Implement the priorities from the 2016 Town of Avon Climate Action Plan Implementation
Schedule, adopted on March 28, 2017.
•Proactively ensure trees on public and private property do not host and spread viruses; remove
dead trees with a well-developed landscape program.
•Develop a comprehensive Fire Mitigation Plan for Town-owned properties.
•Work with the Eagle River Fire Protection District on planning and implementing an
emergency egress for the Wildridge community.
•Continue to solicit, develop and fund, in partnership with qualified producers, a diverse
program of vibrant arts, educational, cultural and recreational offerings at the Avon
Performance Pavilion and Main Street Mall.
•Implement the adopted Avon Recreational Trails Plan as prioritized and adopted by the Avon
Town Council.
•Construct a connecting trail from the southern terminus of Lake Street to the Eagle River
Regional Trail.
•Implement the action plan to pursue a Colorado Creative District designation.
•Rebuild the Eagle River Whitewater Park.
None of this effort would have been possible without the continuing support and direction of the
Town Council. As representatives of the public interest of the Town of Avon, each member has
spent a considerable amount of time and energy in governing the process of preparing this
document. In addition, preparation of the annual budget requires a significant effort on the part of
department directors and the staff. The staff’s commitment to financial management and efficient
and effective operations and services is the key to making the most of every taxpayer dollar spent.
Thank you to all who participated in this effort.
Respectfully submitted,
Scott Wright, CPA, CPFO
Acting Town Manager
Section I, Page 8
Section I, Page 9
PROFILE OF THE TOWN OF AVON, COLORADO
The Town of Avon was incorporated in 1978 and is located in Eagle County, eight miles
west of the Town of Vail and seventeen miles east of the Town of Eagle. The Town sits
north of U.S. Highway 6, directly adjacent to the Beaver Creek Resort and is bisected by
Interstate Highway 70 from east to west. The primary transportation route to and from Avon
is I-70. Aviation services and transportation are available at the Eagle County Airport, 24
miles west of the Town. The Town provides bus transportation services within the Town and
offers, in funding partnership with the Beaver Creek Resort Company, a high-speed gondola
that provides direct access to Beaver Creek Resort. Avon is also served by the Eagle County
Regional Transit Authority which provides bus service throughout Eagle County. Eagle
County encompasses approximately 1,694 square miles and spans from the summit of Vail
Pass to Glenwood Canyon. Approximately 80% of Eagle County’s land is public –
comprised of National Forests, wilderness areas, Bureau of Land Management properties,
and state and local public lands.
The Town of Avon currently encompasses approximately 8¼ square miles. The 2010
Census reported a population of 6,541. This figure represents the permanent resident
population. Total population increases significantly during the winter tourist ski season.
The Town operates under the council/manager form of government. Policy-making and
legislative authority are vested in the Town Council, which consists of a mayor and a six-
member council. The Town Council is responsible, among other things, for passing
ordinances, adopting the budget, and appointing a Town Manager, Town Attorney, Town
Prosecutor and Municipal Judge. The Town Manager is responsible for carrying out the
policies and ordinances of the Council, overseeing the day-to-day operations of the Town,
and for appointing the heads of the Town’s departments.
The Council is elected on a non-partisan basis. Council members are elected to four-year
staggered terms with three council members elected in November 2020, and the remaining
four to be elected in November 2022. The mayor and mayor pro-tem are elected from
amongst the elected council members by a majority vote. The mayor presides at meetings of
council and shall not vote until all other Council members present who are eligible to vote
have had reasonable opportunity to vote. The affirmative concurring vote of four (4) Council
members is required for the adoption of an ordinance, resolution, order for appropriation,
approval of a contract or approval of an intergovernmental agreement.
The Town is a home-rule community empowered to levy a property tax on the assessed value
of real property located within the Town. The Town collects a 4% sales tax on all retail
sales, and a 4% accommodations tax on the lease or rental of hotel rooms, condominium
units and other accommodations within the Town. The Town also collects a 2% real estate
transfer tax on all sales of real property located within the Town. An important exception is
within The Village at Avon Planned Unit Development where, in accordance with the
Annexation and Development Agreement of October 13, 1998, and as subsequently
amended, the Town does not currently collect these taxes. The Town has the power by state
statute to extend its corporate limits by annexation, which is done periodically when deemed
Section I, Page 10
appropriate by the Town Council. On November 1, 2018, the Town began collecting a 4%
sales tax on the sale of cigarettes. Additionally, as part of the November 6, 2018 general
election, Avon voters approved a new tax of $3 per pack of cigarettes and a 40% on all other
tobacco products.
The Town provides a full range of municipal services including police protection; the
construction and maintenance of parks, streets and roads, and infrastructure; recreational
amenities and cultural activities and events; community planning and zoning; and general
administrative services.
Annual Budget. The annual budget serves as the foundation for the Town of Avon’s
financial planning and control. No later than October 15th, the Town Manager submits to the
Mayor and Town Council an adopted budget for the calendar year commencing the following
January 1st. The budget is prepared by fund, department, program and project and includes
information on the prior year, current estimates and requested appropriations and estimated
revenues for the upcoming year.
The Town Council holds public hearings and may change appropriations except for
expenditures required by law for debt service or for estimated cash deficits. No change to the
budget may increase the authorized expenditures to any amount greater than the total amount
of funds available. The Town Council must adopt the budget by resolution prior to
December 15th. Once adopted, the Town Council may at any time, by resolution, amend the
budget. In addition, the Town Manager may transfer part or all of any unencumbered
appropriation balance among programs within a department. A department is defined by the
Town as a distinct, principal or specialized division (e.g. the department of public works).
Expenditures may not legally exceed budgeted appropriations at the fund level. Budget to
actual comparison are provided in this report for all funds and are presented at a lower-than-
required level of control to facilitate detailed financial analysis.
Strategic Plan. Town Council updated and approved its 2019 Town of Avon Strategic Plan
on October 23, 2018. The 2019 budget utilizes a priority-based budget approach for using a
strategic decision-making process in funding programs and services to best ensure effective
use of the Town’s limited resources. This process is intended to evolve over time to provide
more useful information as to the relative importance of individual programs and services
which can then be prioritized within and across departments. This budget approach requires
budget narratives which describe discrete and specific activities and/or operations for each
Town fund and program. Each operation is then quantified in terms of estimated personnel
and nonpersonnel costs providing a total cost for the operation.
Local Economy. Year-round tourism and winter recreation-related businesses account for a
significant portion of the employment and earned income of area residents. Skier and
snowboarder visits at Vail and Beaver Creek Resort account for almost 20% of the total such
visits in Colorado. Called “A skier’s Disneyland” Skinet.com ranked Beaver Creek Resort
best for grooming and Vail was ranked best for terrain for the 2019 Resorts of the Year
awards.
Section I, Page 11
In addition to skiing and associated winter-time activities, the area promotes many summer
activities. The Town of Avon sponsors numerous special events throughout the year to area
residents and visitors including a 4th of July fireworks display; multiple sporting events, such
as Colorado’s annual Triple Bypass Bike Tour; and family-friendly activities like the spring
Easter egg hunt. Avon’s Whitewater Park, with three distinct water features, is also open all
summer for boaters and spectators to enjoy. Offering several championship golf courses,
Eagle County has earned a rating by Golf Digest Magazine as one of the top 40 golf
communities in which to live. Other summer activities include hiking, horseback riding,
bicycling, kayaking and rafting, as well as other recreational sports.
Section I, Page 12
TOWN OF AVON
2019 STRATEGIC PLAN
Adopted by the Avon Town Council
Resolution 18-14, Series of 2018
October 23, 2018
Section I, Page 13
Purpose of the Strategic Plan
The Strategic Plan is developed and adopted to guide decision-making and provide the structure for
ensuring that investments and programs reflect Council priorities in achieving the vision and adopted
plans of the Town of Avon. Updated each year to reflect the priorities of the Town Council, the adopted
Strategic Plan provides the Avon community information about the important work planned by the Town,
over the planning period. Once the Strategic Plan is adopted, a budget is prepared to meet the program,
followed by each department submitting a business work plan to the Town Manager, identifying the
timing and process for implementing each strategy. Progress on the work plans are monitored to ensure
outcomes are met.
•The Comprehensive Plan is the key leadership planning document of the Town and leads the
Strategic Plan’s Vision, with the identification of tactical actions to meet the Vision.
•In July of 2018, the Town Council provided the opportunity for residents and businesses to identify
the most important issues in the Town through civic engagement outreach at open houses and
through a Community Survey. The results have aided the Council in identifying priorities over the
next several years and have provided information as to other methods to engage the public in the
vision and strategic planning of the Town.
The Strategic Plan is organized as follows:
•The Strategic Plan Vision provides a dynamic overview describing the way of life in Avon, the
values the community holds and serves as a comprehensive statement regarding the focus and
directed outcomes of the Town’s work. The Vision is directed by the Comprehensive Plan.
•From the Strategic Plan Vision, four key outcomes have been identified to set the prioritized work
of the Town. The four outcomes, with successes and strategies to achieve each vision are detailed,
resulting in a Strategic Plan.
Section I, Page 14
Strategic Plan Vision
“Avon’s vision is to provide a high quality of life, today and in the future, for a diverse population;
and to promote their ability to live, work, visit and recreate in the community.”
TOWN OF AVON COMPREHENSIVE PLAN, ADOPTED MAY 23, 2017
The Town of Avon, surrounded by natural beauty, is today a strong community, which will maintain a
focus on families and workers, and that will build on its strengths to become a nationally and
internationally recognized year-round mountain resort community. Committed to providing a high level
of municipal services for our citizens and visitors, and the stewardship of our natural resources, Avon will
expand its cultural, recreational and educational offerings in partnership with our broader community and
regional public and private sector agencies, thereby ensuring sustained economic vitality and a vibrant
community experience.
Recent resort-oriented accommodations projects in Avon are of a higher standard than the Town
attracted at its founding and in its early years. It is this superior level of quality development that Avon
believes will be its comparative advantage in the future, and, therefore, will work to attract and promote
these types of developments by ensuring Town plans and incentives are constructed in a manner which
provides the development community clear and timely information; and, by steadfastly maintaining a
professional and solution-oriented municipal business.
The Town will continue to value and support our full-time and part-time resident population by providing
an exceptional level of municipal services and by working to retain existing businesses as the Town seeks
to expand its retail and commercial base, while fostering our sense of community through both our spirit
and the built environment. The importance of vibrancy and activity within the Town will be supported by
attracting an array of new and diverse cultural and recreational events to Avon which are in concert with
the values of our community and serve to nurture a cohesive sense of place and public.
It is the Town of Avon’s elected officials and staff commitment to fiduciary responsibility, effectiveness
and efficiency in providing government services and a practiced belief in open and transparent
governance that will lead the successful implementation of this vision for the growth and development of
Avon.
Section I, Page 15
Strategic Plan
Fiscal Year 2019
SUPPORT A STRONG COMMUNITY,
BUILDING ON STRENGTHS AS A YEAR-ROUND MOUNTAIN RESORT COMMUNITY
The Town will continue to value and support our community through a strong and diverse economy, attentive
to business retention and proactively partnering with the private sector to expand Avon’s retail and commercial
base. The Town’s commitment to planning for future growth; to ensuring there is a hierarchy of built forms
to reflect the importance of the Town Center; an openness to new community development trends; and,
recognition of private property interests and the costs of doing business with the Town, sets forth a dynamic
relationship for the successful construction of the built environment and business growth. In its commitment
to supporting a strong, mountain resort community, the Town endeavors to create a visually appealing gateway
to Avon.
RECENT SUCCESSES
Adoption of the Town of Avon Town-Owned Properties Plan
Adoption of the Avon Community Housing Plan
Adoption of the 2017 Town of Avon Comprehensive Plan
Completion of “Fiscal Analysis – Peer Community Comparison or Revenues, Budgets and Services and
Assessments of Real Estate Transfer Tax Impacts” Report
Launch of Tipsy Taxi Program
Avon.org website updated
Discoveravon.org website launched
Launch of Zagster Bike Share Program
Voters approved broadband exemption from SB 05-152
STRATEGIES
Tier 1 Priorities
Meet the Comprehensive Plan Housing goals to 1) Achieve a diverse range of housing densities, styles
and types, including rental and for sale, to serve all segments of the population; and 2) Coordinate
with neighboring communities to provide an attainable housing program that incorporates both
rental and ownership opportunities, which are affordable for local working families.
Meet the goals and objectives of the Avon Community Housing Plan.
Implement the development strategies identified within the adopted Town of Avon Town-Owned
Properties Plan for seven sites including Tract G, Wildridge Fire House, Swift Gulch, the Village at
Avon’s “Park Site,” “School Site” (Lot E), Public Works Site (Lot 5), and the Wildwood Properties.
o Develop an implementation plan.
o Continue working to bring the Hahnewald Barn project from concept through schematic
design for further consideration of relocation. Assist the Planning and Zoning Commission
and Avon Historic Preservation Advisory Board, collectively the Hahnewald Barn Stakeholder
Group, as they review materials and provide formal recommendations to the Council.
Council will make final decisions regarding the design of the project, and authorizing next
steps moving forward.
o Work with Eagle County to ensure a successful transition of the regional recycling center to Lot
5.
Section I, Page 16
o Ensure increased access to the Eagle River.
o In the interim, construct cleaning and minor facility upgrade budgets for Fire Station 7 and the
Wildridge Fire Station for renting to workers and/or working families, with consideration of terms
which allow for future renovation.
o Evaluate the development of an Ad Hoc Committee to evaluate the expansion of the Avon
Recreation Center for the purposes of: 1) involving community in one of the most used and
expensive community assets, (2) determining the best uses as desired by the community for the
expansion, and (3) allowing a community based support for any taxing ballot question to be
established on a grass-roots basis.
Invest in multi-modal improvements prioritizing walkability and bicycle use on streets, with transit,
parking and wayfinding.
o Complete the Beaver Creek Boulevard Streetscape Improvements Project.
o Complete the Town of Avon Multimodal Transportation and Parking Plan
o Nottingham Road/I-70-Avon Road Underpass Improvements – Design 1) Nottingham Road
drainage improvements to mitigate mud and debris flows; 2) Pedestrian safety improvements
including crosswalks and sidewalks; and 3) I-70-Avon Road Underpass Safety/Beautification Entry
Improvement. Bid and Construct as designs and funding are approved.
o Fully support Avon transit as a key element of a walkable community; stay attentive to the
potential role of autonomous cars.
o Participate in the development of the ECO Transportation Development Plan and work with the
ECO Board to advance Avon initiatives, such as increasing to late night bus service to serve
workers.
Evaluate the tiers of the Avon water tap fee to ensure that the fee accounts fairly for residential home
sizes.
Maintain the Zagster bike share program, monitor and report on challenges and successes. Explore
expansion of stations, sponsorship opportunities, and partnerships with outside organizations.
Define a broadband strategy and develop a broadband plan that identifies current assets and
community needs to assist in developing architectural alternative concepts and cost opinions. Once
preferred alternatives are identified and a roadmap is put in place, move into the planning phase.
Work progressively with the Union Pacific Railroad to: 1) Verify the railroad ROW through Avon; 2)
Gain permits for needed pedestrian infrastructure on WBCB; 3) Sustain continual clean-up of the
railroad ROW; 4) Address the Richardson Ground Squirrel population; and 5) Explore opportunities
for a cross-country ski track and allowing railbikes from Edwards to Minturn.
Tier 2 Priorities
Evaluate the formation of a special improvement district to improve the facades of the Avon Center,
Comfort Inn, First Bank, and other properties along E/W Beaver Creek Boulevard, including but not
limited to landscaping, streetscape and beautification programs. Include development of public
spaces in the district assessment.
Evaluate whether Avon should pursue a Downtown Development Authority to support economic
development partnerships.
Support Town Council efforts to develop a Sister City relationship.
On-going
Work proactively with the owners of vacant commercial property to find leaseholders and/or
redevelopment projects and, when appropriate, 1) Utilize Urban Renewal Authority tax increments
Section I, Page 17
generated from the existing district or in a potential new Urban Renewal Authority district, and/or 2)
Other economic development incentives including tax rebates, zoning amendments, etc.
Maintain a strong partner relationship with the Avon business community, developers, the EGE Air
Alliance, Vail Valley Partnership and the Vail Centre.
Consistently issue the Avon Quarterly Business Newsletter and hold annual update meetings with
Avon business owners and representatives.
Support the efforts of the Avon Business Association, when appropriate.
Be aware and proactive in Town projects, programs and day-to-day work in the support, retention
and development of inclusive neighborhoods, with specific attention to the needs and opportunities
for the Avon Elementary School, such as hosting the spring graduation.
In the Town’s Swim Program, when appropriate, include Homestake Elementary students in Avon’s
school programs.
Throughout the year, Liaison Appointees and Town Manager will meet with respective principals for
developments in the Town of Avon to discuss current issues, development needs and opportunities.
Maintain Google Transit maps for local bus schedules.
Section I, Page 18
Strategic Plan
Fiscal Year 2019
PRESERVE & ENHANCE THE NATURAL ENVIRONMENT
Maintaining a strong foundation for the stewardship of Avon’s natural resources is a top commitment by
the Town in order for the Town to protect Avon’s unique setting and its open spaces. Avon will promote
sustainability through the funding of programs and projects to protect the Town’s and the regions clean
waters and clean air and to conserve environmental resources.
RECENT SUCCESSES
Completion of the annexation of the East Avon Preserve
Walking Mountains Conservation Easement
Adoption of the Climate Action Plan for the Eagle County Community and the accompanying
Implementation Schedule
CLEER Building Energy Navigator software installed in Town facilities
Plastic bag ban and paper bag fee adopted by Council and implemented by staff
STRATEGIES
Tier 1 Priorities
From the 2016 Town of Avon Climate Action Plan Implementation Schedule, adopted on March 28,
2017, implement the priorities, including but not limited to:
o Establishing the CO2 baseline, modifying municipal buildings and street lights and monitoring.
o Amending the Town’s landscape code to more effectively replace vegetation which has been
removed and improve water quality in drainages, streams and along in the Eagle River.
o With the expertise of the UERWA, developing outdoor landscape guidelines/regulations to
reduce water use and off-site impacts, such as fertilizer run-off, which can affect the Eagle River.
o Adopt a paperless strategy to reduce waste and support files, etc.
o Take the lead role in working with the UERWA to assess and potentially partner with the Aspens
Mobile Home Village to improve and/or replace the property’s water distribution system to
eliminate water loss.
o Partnering with Walking Mountains Science Center and Eagle County to expand the Energy Smart
Program and community educational outreach.
o Promote investment and use of energy efficient vehicles, including electric vehicles, by
evaluating opportunities to add vehicle charging stations throughout the Town of Avon.
Evaluate ways to achieve the Town’s adopted goal to “develop and implement a program to run the
Town of Avon – Municipality with 100% renewable energy.”
Identify and prioritize which municipal and/or land use codes should be revised to fully implement
the Plan, including but not limited to a re-evaluation of the Alternative Equivalent Compliance
regulation to include a stronger nexus, with specific metrics for performance to the Climate Action
Plan and Avon’s housing goals.
Develop, with consultant services, the Harry A. Nottingham Landscape Plan, including in the plan
timely replacement of the Town's public tree stock; invite Walking Mountains to evaluate biosphere
enhancements to the northwest corner of Nottingham Lake during the planning process.
Proactively ensure trees on public and private property do not host and spread viruses; remove
dead trees with a well-developed landscape program.
Develop a comprehensive Fire Mitigation Plan for Town-owned properties.
Section I, Page 19
Work with the Eagle River Fire Protection District on planning and implementing an emergency
egress for the Wildridge community.
Tier 2 Priorities
Consider adopting a “pay-as-you-throw” refuse system and evaluate franchise agreements for waste
haulers.
At such time as the Eagle County Landfill is prepared to receive compostable collected materials,
evaluate how to implement collection in Avon and prepare a recommendation for Council action.
On-going
Continue serving as an active member of the Climate Action Collaborative to fully implement and
achieve the goals of the Climate Action Plan for the Eagle County Community.
Continue looking for solar panel installation opportunities.
Participate as an active member of the Urban Run-off Group and the Eagle River Watershed Council
to evaluate and support, as appropriate, needed Eagle River improvements.
Work with the Eagle River Water and Sanitation District, as well as other community organizations, to
protect the water quality in the Eagle River for all users.
Continue participation in the Actively Green Certification Program.
Section I, Page 20
Strategic Plan
Fiscal Year 2019
DEVELOP INCLUSIVE & DIVERSE ECONOMIC,
EDUCATIONAL, RECREATIONAL & CULTURAL OPPORTUNITIES
The importance of vibrancy and activity within the Town will be supported by partnering with existing
special events and attracting an array of new and diverse cultural, educational and recreational events to
Avon, which meet the Town’s brand and are in concert with the values of our community and serve to
nurture a cohesive sense of place and public. Providing an exceptional system of parks, trails, and
recreational programs to serve the year-round needs of area residents and visitors is an important Town
goal.
RECENT SUCCESSES
Completion of the Destination Jump, Splash, Learn Playground in Nottingham Park with a GOCO grant and
the appropriation of Community Enhancement Fund monies
Completion of detailed diagrams for all Avon event venues, including but not limited to dimensions,
location of electrical outlets, irrigation system, domestic water hose bib, parking lots, etc.
Completion of Eagle Valley Regional Trail and Metcalf Bike Climbing Lane
Completion of Nottingham Park Restroom Remodel
Appointment of Ad Hoc Special Events Committee
STRATEGIES
Tier 1 Priorities
Under the auspices of the Ad Hoc Special Events Committee, continue to solicit, develop and fund,
in partnership with qualified producers, a diverse program of vibrant arts, educational, cultural and
recreational offerings at the Avon Performance Pavilion and Main Street Mall. In particular:
o Seek to expand live theater as a desired multi-day or evening festival.
o Expand use of the Pavilion in shoulder seasons to local band productions, which are low key
and low budget, such as a battle-of-the-bands or open mike nights.
o Work with Bravo! Vail to pursue performance options at the Avon Performance Pavilion.
o Explore a partnership with the Vail Valley Foundation to provide management of non-Town
produced special events at the Avon Performance Pavilion
o To streamline and assist local and national big city promoters to efficiently produce and market
events:
Develop best marketing practices and marketing advice for event success in Avon, and coop
with any Avon marketing plan, where Avon has provided funding or use of a Town venue.
Establish, for ticketed events, procedures and policies to limit poaching of concerts.
Implement the adopted Avon Recreational Trails Plan as prioritized and adopted by the Avon Town
Council, as soon as possible; and 1) pursue construction grants, when appropriate; and 2) rigorously
seek an easement to construct a connecting trail from the southern terminus of Lake Street to the
Eagle River Regional Trail.
As directed by the Town Council on May 23, 2017, implement the action plan to pursue a Colorado
Creative District designation; budget and retain qualified consultant services for development of a
strategic plan, as may be needed.
Rebuild the Eagle River Whitewater Park.
Section I, Page 21
Evaluate the pros and cons of the Town of Avon using its special event liquor permit quota, as
allowed for events at a Municipal Arts and Cultural Facility, which may include the Main Street Mall,
New Town Hall, Harry A. Nottingham Park and the Avon Performance Pavilion. As part of the
evaluation assess alternatives for forming a (Liquor) Entertainment District or liquor license for
venue premises.
Continue to actively work with the USFS to identify and plan for improvements to USFS 779 and
USFS 717.1B.
Tier 2 Priorities
Build photo monuments around the commercial core to memorialize Avon’s history.
Evaluate a Scientific and Cultural District to provide funding for Walking Mountains Science Center’s
educational programming and Avon’s cultural activities.
Identify locations for the installation of outdoor percussion instruments, including pianos, and fund in the
Capital Projects Fund, when feasible.
Develop a plan for the completion of the Main Street Mall from the existing Mall to Lake Street and
Nottingham Park.
On-going
Maintain Nottingham Park to a high standard and continue to make it the focal point of the
community.
When approving Town funded or supported festivals and events which offer alcoholic libations,
require that the sponsoring non-profit is an Avon community grant recipient or locally based
nonprofit.
Support regional World Class events and the Walking Mountains Science Center.
As appropriate, share the results of the Community Survey with potential business interests in terms
of types of businesses and services desired in Avon.
Support the unmet needs of non-profit organizations in Eagle County, by way of the Town’s annual
Community Grant Program, by welcoming applications from organizations and agencies seeking
funding for programs, projects, services or activities that support the Town’s stated priorities in the
Town’s annual Strategic Plan.
Maximize the grant resources available through potential sources available such as through the
Office of Economic Development and International Trade, including its new Outdoor Industry
Recreation Office; a Scientific & Cultural Facilities District, and Department of Local Affairs.
Ensure a valley-wide events calendar is maintained through the Vail Valley Partnership.
Be creative in activating the Town public ways with ideas such as bicycle pedal bars or a railroad
trolley car.
Schedule Council civic engagement opportunities at the Pavilion Green Room.
Section I, Page 22
Strategic Plan
Fiscal Year 2019
PROVIDE A RESPONSIVE, CUTTING-EDGE
& EFFECTIVE GOVERNMENT
Ensure that Town government is managed and operated as a competitive business and in a manner which
is client-focused and solution-oriented, meeting the highest standards of fiduciary responsibility,
implementing best practices, and using Town resources effectively and efficiently in each
department. Provide for the development of capital projects, which support the community-resort
economy, and promote the Town brand through a five-year capital investment plan, utilizing appropriate
funding mechanisms such as pay-as-you-go, new mill levy and/or current tax receipt long-term debt.
Support a work culture that is flexible, innovative and resilient to change
RECENT SUCCESSES
New Police Station at the Public Safety Facility completed
New Town Hall completed with a LEED Silver Certification
Civic engagement programs expanded
Balanced budgets achieved
Reserves maintained
STRATEGIES
Tier 1 Priorities
Continue implementing the Town of Avon Marketing Plan and Avon Brand Guidelines
Monitor and adjust as needed the comprehensive Community Swim Program.
Identify location(s) and cost(s) for the development of one or more dog parks in Avon or nearby in
partnership with Eagle-Vail.
Tier 2 Priorities
Plan and budget for the development of Lot 5, in the Five-Year Capital Improvements Plan, including adding
a reserve line item for an equipment and vehicle storage facility and future office space.
Update Procurement Code, including revisiting the maximum contract authority for the Town
Manager, reviewing expenditure approval levels, and adding provisions for the disposal of excess or
obsolete property. Also, clarify other areas of authority on easements, leases, property conveyances,
license agreements, etc.
On-going
Maintain Town infrastructure, including all buildings, roads, parks, preserves and trails; appropriating
deferred maintenance funds as required, and seeking long term debt approval, when appropriate.
Provide strategic Council leadership, consistently practicing open and transparent government.
Continue to evaluate staffing levels to ensure a high level of municipal services for our citizens and
visitors.
Section I, Page 23
Continue holding an annual Town Clean-Up Day event during the evening hours of a weekday in the
spring that includes a community gathering after the clean-up event is completed.
Maintain and consistently evaluate a strong civic engagement program, including ad hoc committees,
a triannual community survey, volunteerism program, etc. Look to advance the Town’s partnership
with staff members, parents and students at Avon Elementary School.
Maintain fund balances, contingency and reserves to guarantee a fiscal position that is resilient to
economic fluctuations; transfer surplus funds to capital projects.
Continue to develop annual department work plans, which are measurable and maintain
accountability.
Hold annual or bi-annual sessions in joint meeting settings with government partners.
Seek a naming sponsor for the Avon Performance Pavilion.
Section I, Page 24
TOWN OF AVON
DESCRIPTION OF FUNDS
Fund Major Revenue Sources Purpose Fund Balance
Restrictions
Fund Balance Reserve
Policies
General Fund
General property taxes,
sales taxes, utility taxes,
lodging taxes, franchise
fees, licenses & permit
fees, intergovernmental
revenues, recreation
charges, fines & forfeitures,
investment earnings, other
miscellaneous revenues.
The Town’s primary
operating fund. It is used to
account for all activities of
the Town not required to be
accounted for in some other
fund.
Restricted - 3% TABOR
Emergency Reserve
25% of General Fund total
operating expenditures and
operating transfers-out,
excluding contingency and
transfers-out to Capital
Projects Fund.
Avon Urban Renewal
Fund
Property tax increment
revenues, bond proceeds.
Used to account for the
activities of redevelopment
that are undertaken by the
Avon Urban Renewal
Authority, including issuing
debt and constructing
public improvements.
Restricted - Bond reserve
in the amount of $628,240
is held in a separate
Colotrust account.None
Water Fund Water surcharges, tap fees.
Used to account for the
cost of maintaining certain
water-related assets and for
the receipt of water
surcharges and tap fees
within the Town limits.
Restricted - Water-related
improvements None
Community Enhancement
Fund
1% Community
Enhancement Fee from
Holy Cross pursuant to
franchise agreement.
Used to account for
revenues received from the
1% Community
Enhancement Fee for use
for beatification projects,
energy conservation
projects, equipment and
technology upgrades for
schools, scholarship funds,
acquisition of open space
and/or park land,
sponsorship of special
community events, and
undergrounding of
overhead electric and other
utility lines
Restricted - for the
purposes identified per the
Holy Cross Franchise
Agreement.None
Affordable Housing Fund
Affordable housing exaction
fees, rental revenues from
housing units.
Used to account for
accumulation of resources
received and restricted for
use in the Town's
affordable housing
program.No legal restrictions.None
The Town of Avon provides an extensive range of municipal services. The following is a list of the Town's funds
with major revenue sources, purposes restrictions and reserve policies listed.
Section I, Page 25
TOWN OF AVON
DESCRIPTION OF FUNDS
Fund Major Revenue Sources Purpose Fund Balance
Restrictions
Fund Balance Reserve
Policies
Exterior Energy Offset
Fund
Building fees based upon
BTUs required for exterior
amenities calculated over a
20-year period.
Used to account for fees
collected at building permit
based upon exterior energy
uses for such amenities as
swimming pools, heated
driveways and spas.
Restricted for use in the
EEOP fund to create
financial assistance,
rebates, and incentives to
promote energy efficient
projects within the Town of
Avon.None
Disposable Paper Bag
Fund
A 10 cent ($0.10) fee
collected for each
disposable paper bag sold
by retailers.
Used to account for fees
collected that are restricted
for use.
Restricted for use in
providing reusable bags to
Town residents, educating
the public on the
importance of waste
reduction; purchasing
recycling containers,
training retailers in
implementation of the fee;
and maintaining a website
about the program.None
Debt Service Fund
Property taxes, transfers-in
from other funds.
Used to account for the
accumulation of resources
for the payment of principal
and interest on the Town's
general obligation and
revenue bonds.
Restricted - for repayment
of bonded indebtedness.None
Capital Projects Fund
Real estate transfer taxes,
transfers-in from other
funds.
Used to account for the
acquisition and construction
of major capital facilities
and infrastructure.
Restricted - for the
purpose of capital
improvements, including
but not limited to, railroad
crossings, bridges and
streets, payment of
principal of premium, if any,
and interest on debt
incurred by the Town
relating to capital
improvements or, upon
determination of an
emergency by unanimous
minus one (1) vote of
Council Members present,
for any valid municipal
purpose. (Ord. 87-19 §1;
Ord. 80-6 §14).
No formal policy.
However, staff has
informally used a policy
of $1.0 - $1.5 million for
any given year within the
long-range plan
Mobility Fund
General Improvement
District No.1 property taxes,
contracts with other local
entities and wash bay
charges.
Use to account for activities
involved in operating the
Town's transit system.No legal restrictions.None
Section I, Page 26
TOWN OF AVON
DESCRIPTION OF FUNDS
Fund Major Revenue Sources Purpose Fund Balance
Restrictions
Fund Balance Reserve
Policies
Fleet Maintenance Fund
Charges for services from
Town departments and 3rd
party entities, and sales of
fuel.
Used to account for
activities involved in
performing maintenance of
Town fleet and certain other
equipment and for certain
3rd party entities.No legal restrictions.None
Equipment Replacement
Fund
Rental charges to other
funds and departments for
use of equipment, sales of
capital assets, and capital
lease proceeds.
Used to account for the
rental of vehicles and
equipment to Town
departments for the
accumulation of funds for
future replacement.No legal restrictions.
Fund balance generally
equals the collected future
replacement cost of the
assets held in the fund.
Section I, Page 27
TOWN OF AVON
FINANCIAL AND BUDGETARY POLICIES
The following budget policies are intended to help provide general guidance for operating
and CIP budget preparation, adoption, and implementation.
GENERAL BUDGETARY POLICIES
Responsibilities. Prior to the beginning of each fiscal year, the Town Manager shall
prepare and submit to the Council a recommended budget for the next fiscal year and an
accompanying message. The Town Manager may delegate this responsibility to a budget
officer. If so delegated, the budget officer has full responsibility for managing the
coordination and administration of the budget process.
The budget is a resource-allocation policy document. Council’s primary focus should be
on policy issues. Major policy issues such as funding priorities and “macro” problems
shall be described in the budget document.
As representatives of the public interest, elected officials frequently devote considerable
time and energy to examining details of government operations. This watchdog function
is important and is an inevitable part of the budget review process. However, excessive
review of details may preclude thoughtful study of broader policy issues that rightfully
should dominate public policy debate. The Town Manager, Budget Officer, and
Department Directors shall be expected to provide sufficient information to help frame
the policy review and debate.
Communication. The budget document shall be prepared so that it facilitates public
study and effectively communicates key economic issues and fiscal policies. The Town
should avoid preparing a budget document that is so detailed that it does not
communicate effectively with the public.
Long-range Planning. The operating budget shall be developed with a focus on long-
term financial balance. Long-term financial commitments should be evaluated closely.
Nonrecurring revenues and resources should not be used to finance continuing
operations. A 5-year, long-range plan providing projections of revenues and
expenditures for the general, special revenue, and debt service funds will be prepared and
updated annually to provide prospective to each annual budget process.
Public Involvement. Opportunities should be provided for public input at the beginning
of the budgeting process as well as during the Council’s public review and budget
adoption. Efforts to improve the legitimacy of the budgeting process by involving the
public shall be encouraged. Town Council and staff should seek to obtain resident and
business reactions before the budget becomes adopted.
Section I, Page 28
Level of Service. The Town shall endeavor to maintain its current level of service to its
citizens. No increase or decrease in service should be planned except for items discussed
during the budget planning process.
Performance Measurement. Efficiency and economy in the delivery of Town services
is always a priority. Where possible, the Town will endeavor to integrate performance
measurement and productivity indicators within the budget.
FINANCIAL POLICIES
Basis of Accounting. All governmental fund budgets are prepared using the modified
accrual basis of accounting. Under this method, revenues are recognized when
susceptible to accrual, that is, measurable and available. Available means collectible in
the current period or soon enough thereafter to be used to pay liabilities of the current
period. Expenditures, other than interest on long-term obligations that is recorded when
due, are recognized when they are expected to be liquidated with expendable available
resources.
All proprietary fund budgets are also prepared using the modified accrual basis of
accounting. While this method is not recognized as generally accepted for proprietary
funds, it remains the most practical for the Town of Avon for budgetary purposes.
Budgetary Control. Budgetary control is maintained at the departmental level as
directed by the Town Charter. All non-capital fund appropriations lapse at the end of the
Town’s fiscal year.
The Finance Department operates and maintains the Town’s centralized accounting
system. Accounting records are maintained in accordance with all legal requirements and
generally accepted accounting principles. This automated accounting system, including
the Finance Department’s policies and procedures and organizational struct ure, provide
multiple levels of controls on expenditures of funds.
In addition to the Town’s internal controls, the Town employs a Certified Public
Accounting Firm to annually audit its accounting records and review its internal controls.
The Town also submits its Comprehensive Annual Financial Report to the Government
Finance Officers Association for review regarding conformance to financial reporting
standards. The Town has received the Certificate of Achievement for excellence in
Financial Reporting each year since 1991.
Fund Balances. Fund balances shall be maintained at levels sufficient to absorb
unpredictable revenue shortfalls and to insure desired cash flow levels. Fund balances
should also be maintained at levels sufficient to avoid undesirable borrowing. “Surplus”
fund balances should be committed first to capital needs.
Section I, Page 29
Revenues. Revenues provide the resources by which the Town carries out its mission,
goals and objectives. Revenue policies in general shall strive to improve the equity and
efficiency of the Town’s revenue structure. The Town shall strive to diversify and
broaden its supporting revenue base.
Cost Recovery Fees and User Fee Levels. Cost recovery fees, where appropriate,
should be established to ensure that rates are equitable and cover the total cost of
providing the service or that portion of the total cost deemed appropriated by the Town.
All fee schedules should be reviewed annually as a part of the budget process and
adjusted accordingly.
Grants. The Town shall aggressively seek a fair share of available State and Federal
financial support unless conditions attached to such assistance are contrary to the Town’s
interest. Prior to applying for and accepting intergovernmental aid, the Town will
examine the matching requirements so that the source and availability of these funds may
be determined before the grant application is made.
The Town shall assess the merits of a particular program as if it were funded with local
tax dollars. Local tax dollars will not be used to make up for losses of intergovernmental
aid without first reviewing the program and its merits.
Balanced Budget. The Town of Avon will develop balanced budgets in which current
resources (current revenues plus beginning fund balance) will equal or exceed current
expenditures. The Town will avoid budgetary and accounting procedures which balance
the budget at the expense of future budgets, such as: postponing expenditures, accruing
future years revenues, or rolling over short-term debt. The budget will provide for
adequate maintenance and replacement of capital plant and equipment. All budgetary
procedures will conform with existing state and local regulations.
Contingencies. The budget shall include a line item for contingencies for unexpected or
unplanned expenditures and emergencies. No transfer from this line item shall be made
without the approval of the Town Council. The amount provided for shall be a minimum
of 0.5% of total operating expenditures within the General Fund.
Procurement. Procurement practices should promote maximum value and economy
through a competitive process. Vendors and Service providers should be selected using
processes that minimize opportunities for favoritism. The Town’s purchasing and
procurement process should encourage life-cycle costing, value analysis, cooperative
purchasing, and efficient disposition of surplus assets. Local vendors should be preferred
only when such practices are shown to benefit Town citizens and taxpayers. Emergency
purchases should be minimized.
CAPITAL IMPROVEMENT AND DEBT FINANCING POLICIES
Capital improvement policies provide for the systematic repair and/or replacement of
existing capital assets.
Section I, Page 30
Capital Improvement Program. The Town will plan for capital improvements over a
multi-year period of time. The Capital Projects Fund 5-Year Plan represents the Town’s
commitment to a multi-year CIP program and relates directly to other long-range plans
and policies of the Town. The plan will be updated each year as part of the budget
planning process. The plan may include (in years other than the first year of the plan)
“unfunded” projects that carry out the Towns strategic and general objectives, but it
should also include capital spending that identifies specific projects that can and will be
completed with known funding sources.
The capital improvements program will incorporate in its projections of expenditures and
funding sources any amounts relating to previous year’s appropriations, but which have
yet to be expended.
The first year of the 5-Year Plan will be used as the basis for formal fiscal year
appropriations during the annual budget process. Appropriations made in prior years for
which expenditures have not been changed nor projects completed will be reevaluated
and incorporated into appropriations for the next fiscal year.
Operating Impacts. An economic impact analysis and a maintenance impact statement
shall be prepared by staff when submitting a major capital improvement project to
Council for consideration for inclusion in the CIP program and 5-Year Plan. Operating
fund budgets to maintain capital improvements and additional staff needs must be
identified, estimated and amended if necessary, prior to making a final decision to
approve and undertake a specific capital improvement project.
Technology. New and emerging technologies should be evaluated for opportunities for
use. Where new technologies permit labor savings or allow other cost reductions capital
spending can help balance future budgets.
Capital Financing. Capital improvements will be financed primarily through the
Town’s Real Estate Transfer Tax, other user fees, service charges, assessments, or
developer agreements when benefits can be specifically attributed to users.
Development impact fees should be created and implemented at levels sufficient to
ensure that new development pays its fair share of the cost of constructing necessary
community facilities.
Debt financing is appropriate only as a means of matching facilities’ costs with the
benefits enjoyed by future residents.
Projects should be categorized as follows, with financing noted for each category:
(1) Replacement – capital expenditures relating to normal replacement of worn or
obsolete capital plant should be financed on a pay-as-you-go basis, with debt
Section I, Page 31
financing only considered when appropriate. Depreciable assets should,
whenever possible, be financed through internal service funds;
(2) Expansion – capital expenditures relating to the construction of new or
expanded facilities necessitated by growth should be financed primarily on a
pay-as-you-go basis, but when new improvements can be determined to
benefit the overall population in the future, debt financing may be appropriate;
(3) Unusual – some capital expenditures for improvements enhance the quality of
life in the Town of Avon and are consistent with the Town’s goals but cannot
be categorized as essential for the provision of basic services or maintenance
of the useful life of existing facilities. The source of funding in this category
shall be determined by looking to the ultimate beneficiary of the capital
improvement.
Section I, Page 32
Original or Final
Prev. Amend.Revised Adopted
Actual Budget Budget Budget
2017 2018 2018 2019
REVENUES
Taxes 18,188,833$ 17,288,894$ 18,093,394 17,684,524$
Licenses and Permits 374,311 231,100 345,600 367,100
Intergovernmental 1,357,782 1,419,926 2,315,573 2,011,585
Charges for Services 4,047,642 3,972,258 3,252,465 3,953,660
Fines and Forfeitures 94,311 92,445 61,375 65,200
Investment Earnings 178,997 186,974 200,571 247,694
Other Revenue 751,777 687,542 740,542 782,118
Total Operating Revenues 24,993,653 23,879,139 25,009,520 25,111,881
Other Sources
Sales of Fixed Assets 32,962 23,000 45,000 35,000
Capital Lease Proceeds 355,818 325,000 258,258 -
Bond and Loan Proceeds 3,000,000 - - -
Transfers-In From Other Funds 7,258,836 4,970,971 5,136,471 3,446,593
Total Other Sources 10,647,616 5,318,971 5,439,729 3,481,593
TOTAL REVENUES 35,641,269 29,198,110 30,449,249 28,593,474
EXPENDITURES
General Government and Finance 3,379,282 3,608,291 3,646,443 3,866,146
Community Development 1,505,073 1,392,985 1,384,862 1,492,126
Public Safety 3,416,991 3,697,529 3,740,346 3,889,510
Public Works, Engineering and Utilities 4,318,222 4,692,091 4,499,617 4,553,094
Transportation and Fleet Maintenance 3,799,803 3,381,757 3,498,097 4,717,296
Recreation 1,436,483 1,504,825 1,464,614 1,634,493
Total Operating Expenditures 17,855,854 18,277,478 18,233,979 20,152,665
Debt Service 2,108,915 2,085,410 2,087,602 2,009,709
Capital Improvements and Equipment Replacement 6,919,525 11,581,467 11,667,865 3,890,399
Contingency - 235,578 41,512 200,000
Other Uses
Transfers-Out To Other Funds 7,258,836 4,970,971 5,138,971 3,760,318
TOTAL EXPENDITURES 34,143,130 37,150,904 37,169,929 30,013,091
NET SOURCE (USE) OF FUNDS 1,498,139 (7,952,794) (6,720,680) (1,419,617)
FUND BALANCES, Beginning of Year 22,547,468 23,762,320 24,045,607 17,324,927
FUND BALANCES, End of Year 24,045,607$ 15,809,526$ 17,324,927$ 15,905,310$
TOTAL - ALL FUNDS
TOWN OF AVON
Financial Overview
Section II, Page 1
Urban Community Affordable Exterior
General Renewal Enhancement Water Housing Energy Offset
Fund Fund Fund Fund Fund Fund
REVENUE
Taxes 13,446,397$ 1,421,535$ -$ -$ -$ -$
Licenses and Permits 344,100 - - - - 5,000
Intergovernmental 925,585 - - - - -
Charges for Services 1,569,376 - - 180,000 35,000 -
Fines and Forfeitures 65,200 - - - - -
Investment Earnings 175,000 15,700 - - 519 -
Other Revenue 437,500 - 80,000 - 3,223 -
Total Operating Revenues 16,963,158 1,437,235 80,000 180,000 38,742 5,000
Other Sources
Sales of Fixed Assets - - - - - -
Transfers-In From Other Funds 240,111 - - - - -
TOTAL REVENUES 17,203,269 1,437,235 80,000 180,000 38,742 5,000
EXPENDITURES
General Government, Housing and Finance 3,847,696$ 3,450 - - 10,000 -
Community Development 1,492,126 - - - - -
Police 3,889,510 - - - - -
Public Works, Engineering and Utilities 4,438,103 - - 114,991 - -
Transportation and Fleet Maintenance - - - - - -
Recreation and Culture 1,634,493 - - - - -
Total Operating Expenditures 15,301,928 3,450 - 114,991 10,000 -
Debt Service - 891,700 - - - -
Capital Expenditures - - - - - -
Contingency 100,000 - - - - -
Other Uses
Transfers-Out To Other Funds 1,870,000 400,000 80,000 160,000 - -
TOTAL EXPENDITURES 17,271,928 1,295,150 80,000 274,991 10,000 -
NET SOURCE (USE) OF FUNDS (68,659) 142,085 - (94,991) 28,742 5,000
FUND BALANCES, Beginning of Year 5,871,198 497,102 80,000 99,200 593,027 37,768
FUND BALANCES, End of Year 5,802,539$ 639,187$ 80,000$ 4,209$ 621,769$ 42,768$
Special Revenue Funds
TOTAL - BY FUND
TOWN OF AVON
Financial Overview
Section II, Page 2
Debt Service Internal
Fund Service
Disposable Capital Percent
Paper Bag Bond Projects Mobility Fleet Equipment of
Fee Fund Redemption Fund Fund Maintenance Replacement Total Total
-$ -$ 2,775,000$ 41,592$ -$ -$ 17,684,524$ 70.42%
18,000 - - - - - 367,100 1.46%
- - 40,000 1,046,000 - - 2,011,585 8.01%
- - - 270,806 1,214,791 683,687 3,953,660 15.74%
- - - - - - 65,200 0.26%
- 12,725 43,750 - - - 247,694 0.99%
- - 80,000 153,645 - 27,750 782,118 3.11%
18,000 12,725 2,938,750 1,512,043 1,214,791 711,437 25,111,881 100.00%
- - - - - 35,000 35,000
- 1,006,482 450,000 1,200,000 550,000 - 3,446,593
18,000 1,019,207 3,388,750 2,712,043 1,764,791 746,437 28,593,474
5,000 - - - - - 3,866,146 19.18%
- - - - - - 1,492,126 7.40%
- - - - - - 3,889,510 19.30%
- - - - - - 4,553,094 22.59%
- - - 2,916,023 1,801,273 - 4,717,296 23.41%
- - - - - - 1,634,493 8.11%
5,000 - - 2,916,023 1,801,273 - 20,152,665 100.00%
- 1,019,207 98,802 - - - 2,009,709
- - 3,046,577 - - 843,822 3,890,399
- - 100,000 - - - 200,000
- - 1,250,318 - - - 3,760,318
5,000 1,019,207 4,495,697 2,916,023 1,801,273 843,822 30,013,091
13,000 - (1,106,947) (203,980) (36,482) (97,385) (1,419,617)
18,000 535,590 5,614,158 590,306 55,808 3,332,770 17,324,927
31,000$ 535,590$ 4,507,211$ 386,326$ 19,326$ 3,235,385$ 15,905,310$
Enterprise Funds
TOTAL - BY FUND
TOWN OF AVON
Financial Overview
Section II, Page 3
REVENUES
TOWN OF AVON
Financial Overview
Taxes
70.42%
Intergovernmental
8.01%
Charges for Services
15.74%
Investment Earnings
0.99%Licenses, Fines, Other
4.84%
2019 Total Operating Revenues
By Major Source
Taxes
72.35%
Intergovernmental
9.26%
Charges for Services
13.00%
Investment Earnings
0.80%Licenses, Fines, Other
4.59%
2018 Total Operating Revenues
By Major Source
Section II, Page 4
Original or Final
Prev. Amend.Revised Adopted
Actual Budget Budget Budget
2017 2018 2018 2019
TAXES
General Property Tax 2,916,474$ 3,298,945$ 3,321,761$ 3,339,161$
Specific Ownership Tax 99,498 120,000 105,000 105,000
Real Estate Transfer Tax 4,449,530 3,000,000 3,500,000 2,775,000
Sales Tax 8,051,066 8,218,606 8,435,145 8,510,145
Cigarette, Tobacco, Utility and Other Taxes 154,932 140,000 165,000 325,000
Accomodations Tax 1,333,939 1,306,343 1,346,488 1,373,418
VAA Retail Sales Fee 763,915 775,000 795,000 826,800
Franchise Fees 419,479 430,000 425,000 430,000
Total Taxes 18,188,833$ 17,288,894$ 18,093,394$ 17,684,524$
REVENUES
TOWN OF AVON
Financial Overview
The Town of Avon anticipates collecting approximately $17,684,524 or 70.44% of its operating revenues, through an
assortment of taxes in 2019. The chart and table below depicts the amount and type of taxes projected for 2019.
The Town's sales tax rate is 4.0%. The sales tax is deposited into the General Fund to partially finance the operating
costs associated with providing general governmental type services to the community. The Town also has a 2.0% real
estate transfer tax. The tax is charged on all sales of real estate within the Town. Proceeds from this tax are deposited
into the Town's Capital Projects Fund and help pay for major capital improvement projects.
General Property Tax
18.88%
Specific Ownership Tax
0.59%
Real Estate Transfer Tax
15.69%
Sales Tax
48.12%
Cigarette,
Tobacco,
Utility and
Other
Taxes
1.84%
Accomodations Tax
7.77%
VAA Retail Sales Fee
4.68%Franchise Fees
2.43%
2019 Taxes By Type
Section II, Page 5
REVENUES
TOWN OF AVON
Financial Overview
Property Tax
For 2019, the Town's property tax rate for the General Fund will remain at 8.956 mills. In addition, the Avon Urban
Renewal Authority has budgeted $1,421,535 in property tax increment. Total property tax revenues for the Town
are budgeted at $3,339,161 or 18.88% of total tax revenues. The two charts below show the Town's historical
property tax levies and assessed valuations for the past ten years.
$-
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Year
Historical Assessed Values
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Year
Property Tax Levy
Section II, Page 6
*Total expenditures excluding operating transfers and contingencies
EXPENDITURES
TOWN OF AVON
Financial Overview
General Government
and Finance
11.40%
Community
Development
4.33%
Public Safety
11.69%
Public Works,
Engineering and
Utilities
14.07%
Transportation and
Fleet Maintenance
10.94%
Recreation
4.58%
Debt Service
6.53%
Capital Improvements
and Equipment
Replacement
36.47%
2018 Total Expenditures By Major Function*
General Government
and Finance
14.84%
Community
Development
5.73%
Public Safety
14.93%
Public Works,
Engineering and
Utilities
17.48%
Transportation and
Fleet Maintenance
18.11%
Recreation
6.27%
Debt Service
7.71%
Capital Improvements
and Equipment
Replacement
14.93%
2019 Total Expenditures By Major Function*
Section II, Page 7
Original or Final
Prev. Amend.Revised Adopted
Actual Budget Budget Budget
2017 2018 2018 2019
EXPENDITURES
Governmental Funds:
General Fund 16,765,133$ 17,014,188$ 16,913,283$ 17,271,928$
Special Revenue Funds 4,301,286 2,608,665 2,609,357 1,665,141
Debt Service Funds 1,023,969 1,016,854 1,018,354 1,019,207
Capital Projects Fund 8,054,561 12,544,923 12,219,215 4,495,697
Total 30,144,949 33,184,630 32,760,209 24,451,973
Proprietary Fund Types:
Transit Fund 2,137,194 1,687,784 1,774,242 2,916,023
Fleet Maintenance Fund 1,662,609 1,693,973 1,723,855 1,801,273
Equipment Replacement Fund 198,378 584,517 911,623 843,822
Total 3,998,181 3,966,274 4,409,720 5,561,118
TOTAL EXPENDITURES 34,143,130$ 37,150,904$ 37,169,929$ 30,013,091$
EXPENDITURES
TOWN OF AVON
Financial Overview
General Fund
57.55%
Special Revenue Funds
5.55%
Debt Service Funds
3.40%
Capital Projects
Fund
11.46%
Transit Fund
9.72%
Fleet Maintenance Fund
6.00%
Equipment
Replacement Fund
1.02%
2019 Total Expenditures By Fund Type
Section II, Page 8
Original or Final
Prev. Amend.Revised Adopted
Actual Budget Budget Budget
2017 2018 2018 2019
Fund Balances
General Fund 5,814,591$ 5,380,433$ 5,871,198$ 5,802,539$
Capital Projects Fund 11,282,615 4,715,192 5,614,158 4,507,211
Debt Service 535,590 536,567 535,590 535,590
Equipment Replacement 3,534,505 3,309,580 3,332,770 3,235,385
Enterprise Funds 710,428 730,128 646,114 405,652
Special Revenue Funds 2,167,878 1,137,626 1,325,097 1,418,933
Total 24,045,607$ 15,809,526$ 17,324,927$ 15,905,310$
FUND BALANCES
General Fund
36.48%
Capital Projects Fund
28.34%
Debt Service
3.37%
Equipment
Replacement
20.34%
Enterprise Funds
2.55%
Special Revenue Funds
8.92%2019 Fund Balances
By Fund
TOWN OF AVON
Financial Overview
General Fund
33.89%
Capital Projects Fund
32.41%
Debt Service
3.09%
Equipment
Replacement
19.24%
Enterprise Funds
3.73%
Special Revenue Funds
7.65%2018 Fund Balances
By Fund
Section II, Page 9
Original or Final
Prev. Amend.Revised Adopted
Actual Budget Budget Budget
2017 2018 2018 2019
PERSONNEL COSTS
Salaries and Wages:
Full-time Employees 6,012,861$ 6,173,674$ 6,170,024$ 6,980,272$
PTS Employees 678,363 741,892 730,030 798,461
Overtime & Other Misc. Wages 429,494 497,369 563,194 401,384
Benefits:
Insurance 2,000,202 2,405,343 2,367,320 2,386,992
Taxes 99,981 107,355 108,020 118,317
Retirement 689,010 727,934 726,961 802,857
Other Benefits 25,810 23,135 28,182 28,001
Total Personnel Costs 9,935,721$ 10,676,702$ 10,693,731$ 11,516,284$
EXPENDITURES
TOWN OF AVON
Financial Overview
Full-time Employees
60.61%PTS Employees
6.93%
Overtime & Other
Misc. Wages
3.49%
Insurance
20.73%
Taxes
1.03%
Retirement
6.97%Other Benefits
0.24%
2019 Personnel Expenditures
Full-time Employees
57.70%PTS Employees
6.83%
Overtime & Other
Misc. Wages
5.27%
Insurance
22.14%
Taxes
1.01%
Retirement
6.80%Other Benefits
0.26%
2018 Personnel Expenditures
Section II, Page 10
Original or Final
Prev. Amend.Revised Adopted
Actual Budget Budget Budget
2017 2018 2018 2019
REVENUES
Taxes 12,562,229$ 12,828,034$ 13,109,453$ 13,446,397$
Licenses and Permits 341,543 226,100 340,600 344,100
Intergovernmental 959,782 1,029,926 1,045,685 925,585
Charges for Services 1,716,388 1,615,108 1,584,360 1,569,376
Fines and Forfeitures 94,311 92,445 61,375 65,200
Investment Earnings 126,329 135,000 140,000 175,000
Other Revenue 408,720 420,300 455,300 437,500
Total Operating Revenues 16,209,302 16,346,913 16,736,773 16,963,158
Other Sources
Capital Lease Proceeds 80,204 - - -
Transfer-In From Capital Projects Fund 226,327 233,117 233,117 240,111
Total Other Sources 306,531 233,117 233,117 240,111
TOTAL REVENUES 16,515,833$ 16,580,030$ 16,969,890$ 17,203,269$
EXPENDITURES
General Government 3,356,161$ 3,579,841$ 3,617,993$ 3,847,696$
Community Development 1,505,073 1,392,985 1,384,862 1,492,126
Public Safety 3,416,991 3,697,529 3,740,346 3,889,510
Public Works 4,180,010 4,547,942 4,355,468 4,438,103
Recreation 1,436,483 1,504,825 1,464,614 1,634,493
Total Operating Expenditures 13,894,718 14,723,122 14,563,283 15,301,928
Contingency - 109,066 - 100,000
Other Uses
Transfers-Out to Capital Projects Fund 1,120,000 600,000 600,000 120,000
Transfers-Out to Transit 1,390,415 1,167,000 1,200,000 1,200,000
Transfers-Out to Fleet Maintenance 360,000 415,000 550,000 550,000
Total Other Uses 2,870,415 2,182,000 2,350,000 1,870,000
TOTAL EXPENDITURES 16,765,133 17,014,188 16,913,283 17,271,928
NET SOURCE (USE) OF FUNDS (249,300) (434,158) 56,607 (68,659)
FUND BALANCES, Beginning of Year 6,063,891 5,814,591 5,814,591 5,871,198
FUND BALANCES, End of Year 5,814,591$ 5,380,433$ 5,871,198$ 5,802,539$
FUND BALANCES:
Restricted For:
3% TABOR Emergency Reserve 688,786$ 688,786$ 688,786$ 688,786$
Assigned For:
Special Events - 100,000 - -
Unassigned:
25% Minimum Reserve Balance 3,911,283 4,076,281 4,078,321 4,262,982
Undesignated, Unreserved 1,214,522 515,367 1,104,091 850,771
TOTAL FUND BALANCES 5,814,591$ 5,380,433$ 5,871,198$ 5,802,539$
Fund Summary
MUNICIPAL SERVICES
General Fund #10
Section II, Page 11
MUNICIPAL SERVICES
General Fund
Taxes
79.27%
Licenses and Permits
2.03%
Intergovernmental
5.46%
Charges for Services
9.25%
Fines and Forfeitures
0.38%Investment Earnings
1.03%Other Revenue
2.58%
2019 Operating Revenues
General Government
25.15%
Community
Development
9.75%
Public Safety
25.42%
Public Works
29.00%
Recreation
10.68%
2019 Operating Expenditures
Section II, Page 12
Original or Final
Prev. Amend.Revised Adopted
Actual Budget Budget Budget
2017 2018 2018 2019
TAXES
General Property Tax 1,739,400$ 1,838,085$ 1,837,820$ 1,876,034$
Specific Ownership Tax 99,498 120,000 105,000 105,000
Sales Tax 8,051,066 8,218,606 8,435,145 8,510,145
Accommodation Tax 1,333,939 1,306,343 1,346,488 1,373,418
Cigarette and Tobacco Taxes - - - 175,000
Utility and Other 154,932 140,000 165,000 150,000
VAA RSF 763,915 775,000 795,000 826,800
Franchise Fees 419,479 430,000 425,000 430,000
TOTAL TAXES 12,562,229$ 12,828,034$ 13,109,453$ 13,446,397$
Revenues
MUNICIPAL SERVICES
General Fund
General Property Tax
13.95%
Specific Ownership Tax
0.78%
Sales Tax
63.29%
Accommodation Tax
10.21%
Cigarette and Tobacco
Taxes
1.30%
Utility and Other
1.12%
VAA RSF
6.15%
Franchise Fees
3.20%
2019 Taxes
Section II, Page 13
Other
Personnel Contracted Operating Capital
Services Commodities Services Costs Outlay Total
EXPENDITURES
General Government 2,585,818$ 64,729$ 655,028$ 523,196$ 18,925$ 3,847,696$
Community Development 591,085 53,589 121,533 720,869 5,050 1,492,126
Public Safety 2,901,319 158,553 73,066 720,742 35,830 3,889,510
Public Works 2,228,030 417,784 784,871 979,418 28,000 4,438,103
Recreation and Culture 1,310,181 82,299 43,147 196,716 2,150 1,634,493
TOTAL OPERATING
EXPENDITURES 9,616,433$ 776,954$ 1,677,645$ 3,140,941$ 89,955$ 15,301,928$
Expenditures
MUNICIPAL SERVICES
General Fund
Personnel Expenditures
62.84%
Commodities
5.08%
Contracted Services
10.96%
Other Operating Costs
20.53%
Capital Outlay
0.59%
2019 Operating Expenditures
By Object Class
Section II, Page 14
Original or Final
Prev. Amend.Revised Adopted
Account Actual Budget Budget Budget
Number Description 2017 2018 2018 2019
Taxes:
51101 General Property Tax 1,736,538$ 1,836,085$ 1,836,085$ 1,874,034$
51102 General Property Tax - Delinquencies 22 500 500 500
51103 General Property Tax - Interest 2,840 1,500 1,500 1,500
51104 General Property Tax - Abatements - - (265) -
51201 Specific Ownership Tax 99,498 120,000 105,000 105,000
51301 Sales Tax 8,051,066 8,218,606 8,435,145 8,510,145
51302 Utility Tax 102,279 110,000 105,000 105,000
51303 Accommodation Tax 1,333,939 1,306,343 1,346,488 1,373,418
51304 Penalties and Interest 32,450 25,000 50,000 35,000
51305 Sales Tax Audit Assessments 20,203 5,000 10,000 10,000
51307 VAA Retail Sales Fee 763,915 775,000 795,000 826,800
51308 Cigarette Excise Tax - - - 150,000
51309 Tobacco Add-on Sales Tax - - - 25,000
51402 Franchise Fees 419,479 430,000 425,000 430,000
51000 Total Taxes 12,562,229 12,828,034 13,109,453 13,446,397
Licenses and Permits:
52101 Liquor Licenses 8,086 7,000 12,500 12,500
52102 Business Licenses 85,425 85,000 95,000 95,000
52103 Contractor's Licenses 10,765 10,500 10,500 10,500
52104 Tobacco/Cigarette Licenses - - - 2,500
52201 Building Permits 200,756 115,000 215,000 215,000
52205 Road Cut Permits 11,361 8,000 7,000 8,000
52207 Mobile Vendor Cart Permits 150 600 600 600
52209 School Site In-lieu-of Payment 25,000 - - -
52000 Total Licenses and Permits 341,543 226,100 340,600 344,100
Intergovernmental:
Federal Grants:
53106 Click It or Ticket 4,180 5,500 2,225 5,500
53107 Ballistic Vests 1,237 2,000 1,600 2,000
State Grants
53204 LEAF Grant 10,972 18,000 - -
53206 High Visibility Grant 24,524 20,000 25,000 20,000
53207 POST I70 Training Grants 38,608 21,000 40,976 14,350
Local Government/Other Agency
53900 Eagle River Youth Coalition 6,477 8,500 5,000 5,000
Subtotal: Grants 85,998 75,000 74,801 46,850
Revenue Detail
MUNICIPAL SERVICES
General Fund
Section II, Page 15
Original or Final
Prev. Amend.Revised Adopted
Account Actual Budget Budget Budget
Number Description 2017 2018 2018 2019
Revenue Detail
MUNICIPAL SERVICES
General Fund
State/County Shared Revenue:
53301 Conservation Trust 64,771 72,000 72,000 72,000
53302 Motor Vehicle Registration 24,613 22,000 24,800 24,800
53303 Highway User's Tax 193,875 201,963 253,469 181,675
53304 Cigarette Tax 37,696 42,000 35,000 -
53305 County Sales Tax 424,225 483,743 450,000 463,500
53306 Road & Bridge Fund 127,800 132,220 134,615 135,760
53308 State Severance Tax 804 1,000 1,000 1,000
Subtotal: Shared Revenue 873,784 954,926 970,884 878,735
53000 Total Intergovernmental 959,782 1,029,926 1,045,685 925,585
Charges for Services:
General Government:
54102 Photocopying Charges - 300$ 100$ 100$
54103 License Hearing Fees - 100 100 100
54104 Other Fees and Charges 2,576 1,250 2,000 2,000
54105 CC & Paper Filing Fees 2,691 - 2,500 2,500
54201 Plan Check Fees 111,012 95,000 65,000 50,000
54202 Subdivision Review Fees - 1,000 - -
54203 Design Review Fees 14,485 14,295 22,000 22,000
54204 Animal Control Fees 120 500 150 150
54205 Abatement Services 300 - - -
54206 Fire Impact Fee Administration Fees 1,795 750 1,500 1,500
54301 Police Reports 620 600 500 500
54302 Police Extra Duty 23,922 25,000 50,000 25,000
54303 Fingerprinting Fees 5,844 5,000 3,500 -
54304 VIN Inspection Fees 13,540 5,000 750 750
54305 False Alarm Fees/Misc Police Dept Fees 70 500 75 75
54306 National Night Out 3,476 2,000 3,500 2,500
54307 Kids, Cops, Hoops 400 - - -
54399 DUI Reimbursement 16,283 24,250 40,900 35,000
Subtotal: General Govern.197,134 175,545 192,575 142,175
Recreation Facility:
54601 Admission Fees 963,861 915,000 915,000 915,000
54602 Program Fees 87,796 94,580 94,580 94,580
54603 Rentals 49,543 42,500 54,424 42,500
54604 Merchandise Sales 7,660 8,500 8,600 8,500
54606 Rec Center Services 9,531 10,000 11,296 10,000
54607 Fitness Program Revenues 52,534 50,125 58,000 50,125
Other Recreation:
54651 Adult Program Revenues 19,350 24,921 26,000 24,921
54652 Cabin Equipment Rentals 24,254 17,500 31,350 25,000
54653 Athletic Field Rentals 2,270 2,000 1,500 2,000
54655 Youth Program Revenues 170,710 215,625 168,000 215,625
Section II, Page 16
Original or Final
Prev. Amend.Revised Adopted
Account Actual Budget Budget Budget
Number Description 2017 2018 2018 2019
Revenue Detail
MUNICIPAL SERVICES
General Fund
Special Events:
54670 Ticket Sales 80,807 - - -
54671 Revenues from Vendor Sales 6,868 - - -
54676 Sponsorships 22,175 38,000 7,000 20,000
54678 Event Fees 10,600 10,525 5,550 5,450
54679 Special Event Admission Fees 11,295 10,287 10,485 13,500
Subtotal: Recreation 1,519,254 1,439,563 1,391,785 1,427,201
54000 Total Charges for Services 1,716,388 1,615,108 1,584,360 1,569,376
Fines and Forfeitures:
55101 Court Fines - Traffic 63,765$ 51,300 37,700 40,000
55102 Court Fines - Criminal 16,081 21,000 10,200 11,000
55103 Court Fines - Parking 3,775 6,735 2,890 3,000
55105 Court Costs 5,210 7,000 5,860 6,000
55106 Jury Fees - 100 25 100
55107 Bond Forfeitures - 100 200 100
55110 Police Training Surcharge 5,480 6,210 4,500 5,000
55000 Total Fines and Forfeitures 94,311 92,445 61,375 65,200
Investment Earnings:
57101 Interest 126,329 135,000$ 140,000$ 175,000$
57000 Total Investment Earnings 126,329 135,000 140,000 175,000
Other Revenues:
58101 Recreational Amenity Fees 275,511 325,000 275,000 275,000
58109 Bond Issuance Fees 10,476 10,200 10,200 10,000
58201 Lease of Town-Owned Property 37,258 40,000 60,000 52,500
58999 Miscellaneous Nonclassified Revenues 85,475 45,100 110,100 100,000
58000 Total Other Revenues 408,720 420,300 455,300 437,500
50000 TOTAL REVENUES 16,209,302$ 16,346,913$ 16,736,773$ 16,963,158$
Section II, Page 17
Original or Final
Dept./Prev. Amend.Revised Adopted
Div.Actual Budget Budget Budget
Number Description 2017 2018 2018 2019
General Government:
111 Mayor and Town Council 218,454$ 232,288$ 232,288$ 262,117$
112 Boards and Commissions 13,228 16,049 16,049 16,049
113 Town Attorney 120,393 132,000 132,000 155,000
115 Town Clerk 106,185 117,913 118,313 120,800
121 Municipal Court 120,667 148,899 148,899 155,008
131 Town Manager 349,501 367,798 363,558 386,895
133 Community Relations 197,403 196,416 196,416 202,582
Subtotal General Government 1,125,831 1,211,363 1,207,523 1,298,451
Human Resources:
132 Human Resources 443,676 486,153 461,613 537,456
Finance and IT:
141 Finance 872,178 944,349 960,219 997,181
143 Information Systems 394,014 436,762 387,291 431,091
149 Nondepartmental 520,462 501,214 601,347 583,517
Subtotal Finance and IT 1,786,654 1,882,325 1,948,857 2,011,789
Total General Government and Finance 3,356,161 3,579,841 3,617,993 3,847,696
Community Development:
212 Planning 267,413 309,940 296,038 293,353
213 Building Inspection 145,487 151,049 150,591 177,039
215 Town Produced Events 609,604 268,342 274,579 210,019
216 Special Event Funding 309,449 366,620 366,620 500,000
217 Community Grants 173,120 200,034 200,034 201,000
218 Salute to the USA - 97,000 97,000 110,715
Total Community Development 1,505,073 1,392,985 1,384,862 1,492,126
Police Department:
311 Administration 686,727 778,392 795,442 795,463
312 Patrol 2,449,547 2,633,370 2,648,142 2,778,057
313 Investigations 280,717 285,767 296,762 315,990
Total Police Department 3,416,991 3,697,529 3,740,346 3,889,510
Department Expenditure Summaries
MUNICIPAL SERVICES
General Fund
Section II, Page 18
Original or Final
Dept./Prev. Amend.Revised Adopted
Div.Actual Budget Budget Budget
Number Description 2017 2018 2018 2019
Department Expenditure Summaries
MUNICIPAL SERVICES
General Fund
Public Works
Engineering:
412 Engineering 239,144 283,636 249,063 275,025
418 Buildings and Facilities 1,121,669 1,260,946 1,212,135 1,169,504
Roads and Bridges:
413 Roads and Bridges 2,204,890 2,331,843 2,246,203 2,321,714
415 Parks and Grounds 614,307 671,517 648,067 671,860
Total Public Works Department 4,180,010 4,547,942 4,355,468 4,438,103
Recreation Department:
514 Administration 226,021 237,063 227,560 244,297
515 Adult Programs 52,019 62,834 61,393 62,701
516 Aquatics 573,607 527,783 509,851 629,604
518 Fitness 148,095 144,227 140,387 136,807
519 Guest Services 307,098 325,124 319,070 336,180
521 Youth Programs 129,643 150,475 149,034 161,580
523 Communtiy Swim Program - 57,319 57,319 63,324
Total Recreation 1,436,483 1,504,825 1,464,614 1,634,493
TOTAL OPERATING EXPENDITURES 13,894,718$ 14,723,122$ 14,563,283$ 15,301,928$
Section II, Page 19
Dept./Purchased &Other
Div.Personnel Contracted Operating Capital
Number Description Services Commodities Services Costs Outlay Total
General Government:
111 Town Council 186,306$ -$ 23,200$ 51,111$ 1,500$ 262,117$
112 Boards and Commissions 13,299 500 - 2,250 - 16,049
113 Town Attorney - - 155,000 - - 155,000
115 Town Clerk 103,346 2,910 6,599 6,945 1,000 120,800
121 Municipal Court 124,977 200 25,506 2,175 2,150 155,008
131 Town Manager 371,453 75 1,220 11,647 2,500 386,895
133 Community Relations 105,141 125 32,534 62,982 1,800 202,582
Subtotal General Govt 904,522 3,810 244,059 137,110 8,950 1,298,451
Human Resources Department:
132 Human Resources 464,273 15,005 21,617 33,986 2,575 537,456
Finance and IT:
141 Finance Department 847,428 5,636 119,726 23,091 1,300 997,181
143 Information Systems 286,803 2,050 127,786 8,352 6,100 431,091
149 Nondepartmental 82,792 38,228 141,840 320,657 - 583,517
Subtotal Finance and IT 1,217,023 45,914 389,352 352,100 7,400 2,011,789
Total General Govt and Finance 2,585,818 64,729 655,028 523,196 18,925 3,847,696
Community Development:
212 Planning 248,988 810 32,368 9,037 2,150 293,353
213 Building Inspection 169,050 429 2,500 3,910 1,150 177,039
215 Town Produced Events 173,047 850 27,750 6,622 1,750 210,019
216 Special Event Funding - - - 500,000 - 500,000
218 Community Grants - - - 201,000 - 201,000
218 Salute to the USA - 51,500 58,915 300 - 110,715
Total Community Development 591,085 53,589 121,533 720,869 5,050 1,492,126
Public Safety:
Police Department:
311 Administration 639,630 23,406 39,913 88,184 4,330 795,463
312 Patrol 1,970,092 126,316 31,353 618,796 31,500 2,778,057
313 Investigations 291,597 8,831 1,800 13,762 - 315,990
Total Public Safety 2,901,319 158,553 73,066 720,742 35,830 3,889,510
Departmental Operating Costs
MUNICIPAL SERVICES
General Fund
Section II, Page 20
Dept./Purchased &Other
Div.Personnel Contracted Operating Capital
Number Description Services Commodities Services Costs Outlay Total
Departmental Operating Costs
MUNICIPAL SERVICES
General Fund
Public Works
Engineering:
412 Engineering 247,590 5,839 13,200 7,396 1,000 275,025
413 Buildings & Facilities 480,724 97,992 148,843 439,445 2,500 1,169,504
Roads and Bridges:
415 Roads and Bridges 1,499,716 154,205 330,838 332,805 4,150 2,321,714
418 Parks - 159,748 291,990 199,772 20,350 671,860
Total Public Works 2,228,030 417,784 784,871 979,418 28,000 4,438,103
Recreation:
514 Administration 185,746 6,596 13,230 38,725 - 244,297
515 Adult Programs 56,982 5,719 - - - 62,701
516 Aquatics 537,265 35,094 28,933 27,162 1,150 629,604
518 Fitness 69,947 8,100 - 58,760 - 136,807
519 Guest Services 290,626 12,050 - 32,504 1,000 336,180
521 Youth Programs 134,901 13,170 984 12,525 - 161,580
523 Community Swim Program 34,714 1,570 - 27,040 - 63,324
Total Recreation 1,310,181 82,299 43,147 196,716 2,150 1,634,493
TOTAL OPERATING EXPENDITURES 9,616,433$ 776,954$ 1,677,645$ 3,140,941$ 89,955$ 15,301,928$
Section II, Page 21