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TC Packet 10-21-2025 - RETREAT_____________________________________________________________________________________ MEETING AGENDAS AND PACKETS ARE FOUND AT: WWW.AVON.ORG MEETING NOTICES ARE POSTED AT AVON TOWN HALL, AVON RECREATION CENTER, AVON ELEMENTARY AND AVON PUBLIC LIBRARY INDIVIDUALS WITH DISABILITIES ARE ENCOURAGED TO PARTICIPATE IN ALL PUBLIC MEETINGS SPONSORED BY THE TOWN OF AVON. IF YOU REQUIRE A DISABILITY ACCOMMODATION, PLEASE CONTACT THE TOWN CLERK, MIGUEL JAUREGUI CASANUEVA, AT 970-748-4001 OR MJAUREGUI@AVON.ORG WITH YOUR REQUEST. REQUESTS SHOULD BE MADE AS SOON AS POSSIBLE BUT NO LATER THAN 72 HOURS BEFORE THE SCHEDULED PUBLIC EVENT. AVON TOWN COUNCIL BUDGET RETREAT AGENDA TUESDAY, October 21, 2025 MEETING BEGINS AT 5:00 PM In-person at Avon Town Hall – Council Chambers AVON TOWN COUNCIL PUBLIC MEETING BEGINS AT 5:00 PM 1. CALL TO ORDER AND ROLL CALL 2. APPROVAL OF AGENDA 3. DISCLOSURE OF ANY CONFLICTS OF INTEREST RELATED TO AGENDA ITEMS 4. BUDGET RETREAT 5. ADJOURN 970.748.4004 eric@avon.org TO: Honorable Mayor Tamra N. Underwood and Council members FROM: Eric Heil, Town Manager Paul Redmond, Chief Financial Officer RE: 2026 Budget Retreat DATE: October 21, 2025 SUMMARY: The 2026 budget is presented to Avon Town Council and the Avon community. The focus of this budget retreat will be to review all Funds for the Town and changes from 2025 to 2026. Staff intends to present a “balanced budget” which we define as annual expenses not exceeding annual revenues. The budget is structured to meet the goals, priorities and directives of Council on behalf of the Avon community. Overall, Avon’s finances are healthy, and the budget supports the basic year-to-year operations. Budget challenges for 2026 are primarily a flattening of sales tax and accommodations tax revenues and the response to present equally flat changes in expenses. Expenses increase year to year even without any additions to Staff, programs or projects because (1) there are many reoccurring supply and equipment costs which increase by inflation, (2) personnel costs increase to remain competitive and support retention to avoid the high cost of employee turn-over, and (3) health care costs continue to increase at a rate that is 2-4 times the rate of inflation. Staff has been very conservative with expenses across Departments to maintain current staffing levels and current levels of service while still delivering balanced budget. Fund balances remain very strong, which is a result of conservative budgeting practices. The CIP Fund includes many projects. We continue to prioritize and adjust capital improvements projects to balance our financial resources with realistic schedules and reasonable workloads. We want to thank all the Department Directors and Division Managers for their work in preparing the budget. The complete draft budget was nearly a month earlier than last year. RETREAT PROCESS: NOTE!!! We will have all information related to the budget available; however, we are planning to forego an overview presentation and start with the bullet list of specific items upon which we request direction. We recommend polling Council members at the beginning to identify any other items for discussion. Department Directors will be available to answer any questions you have about the budget. Please review the presentation slides before the budget retreat. BUDGETARY POLICIES: Each year Staff asks Council to review the budgetary policies which drive our budget process (Attachment A). The Town of Avon’s financial policies establish a disciplined framework for budget development, fiscal accountability, and long-term planning. The Town Manager leads the budget process, emphasizing transparency, public engagement, and policy-driven resource allocation. Budgets are prepared using modified accrual accounting, with proprietary fund statements presented on a full accrual basis. The Town maintains a 22% emergency reserve in the General Fund and prioritizes balanced budgets that avoid deferring costs to future years. Capital improvement planning spans five years and categorizes projects by replacement, expansion, or enhancement, with funding strategies tailored to each. Procurement practices promote competitive bidding and value-based selection. The Town also integrates performance metrics, evaluates operating impacts of capital projects, and seeks equitable cost recovery through user fees. Debt financing is reserved for projects benefiting future residents, ensuring fiscal sustainability and alignment with community goals. BALANCED BUDGET: Every year a balanced budget is presented to Council which balances the projected operating revenues for the next year with projected operating expenses. Staff budgeted conservatively with both revenues and expenses. Actual revenues usually come in higher than budgeted. Page 2 of 3 Expenses are budgeted for 100% employment for all positions throughout the entire year; however, Avon is never 100% staffed so we typically realize some personnel savings by the end of the year. recruiting and hiring throughout the year can be variable which creates some savings. These conservative budgeting practices and year end savings illustrate the fiscal responsibility of Avon. The General Fund is showing a surplus for the budget year 2026 of $52,000. Avon maintains fiscal stability and ensures that resources are available for essential services. This approach also allows for flexibility in responding to unforeseen circumstances and supporting long-term fiscal sustainability. Avon’s reserves have increased dramatically over the last several years largely due to this conservate budgeting approach and the post pandemic demand increasing sales tax revenues. That said, it is Council’s discretion to approve additional expenditures from the unrestricted reserves for whatever expenditures Council finds is beneficial and appropriate for the Avon community. We recommend that use of unrestricted general fund reserves may be appropriate to maintain existing staffing levels through temporary downturns or for one-time expenditures that are not re-occurring every year. PERSONNEL GROWTH COST: The overall personnel budget has increased due to the increase of full- time positions over the last several years and due to competitive salary range increases necessary for successful recruitment and retention. The year-over-year increase is a result of adding Staff to maintain and deliver basic governmental services and give more attention to areas such as events, sustainability, community housing, and parking management. Our local labor market continues to be highly competitive because many employers are competing for the same local labor pool. High housing costs create a significant barrier to successfully recruiting out-of-county employees. The 2026 budget includes the addition of one Full-Time Recreations Service Coordinator to replace multiple part-time positions. In 2025, Avon received two separate grants to provide funding for the police operational services. The grant funding is no longer available for both positions in 2026. We are eliminating one position in 2026 which is currently vacant. The Chief Human Resource Officer will not be budgeted in 2026 and the Deputy Town Manager will continue to provide oversight of the Human Resources Division. Summer help for the Public Operations Division has been increased from three seasonal employees to nine seasonal employees in order to assist with landscaping maintenance, general park maintenance, special events, and other Public Operations work. Avon is budgeting for a merit increase pool in the amount of 3% of the overall personnel salary expenses, which is down from 4% in 2025. The reduction of the merit increase pool is due to a decrease in inflation. Avon will conduct its bi-annual competitive salary study for all positions in accordance with our Employee Policies. The draft budget includes salary increase pool of 3% of overall personnel salary expense for the second of 2026. Although preliminary projections for the 2026 budget showed 13.1% increase in health insurance coverage, Avon received reviewed quotes for a 7.9% increase. In summary, next year’s staffing remains very similar to 2025 staffing levels. DEPARTMENT GOALS: The Department Goals were presented to Council at the September 23rd regular meeting. Council provided direction which will be incorporated into the Department Goals next week. These goals will help Staff refine the budget for the Public Hearings in November. REVENUE PROJECTIONS: Revenue projections were presented to Council at the September 23rd meeting. Revenue projections are modest and conservative as revenues stay consistent and a more normalized level. Inflation is moving closer to the Federal Reserve’s target rate of 2%. Considering a more normalized economy sales tax projections are fairly consistent with current year budget, sales tax projections consider the likely increase in sales tax revenue as the ACE Hardware opens and Phase II of Frontgate is fully occupied. Page 3 of 3 CAPITAL IMPROVEMENT PROJECTS AND LONG-RANGE PLAN: The Capital Projects Fund balance for the next five years is healthy with at least $1 million. Avon’s policy is to keep a minimum $1 million in the CIP fund balance. The General Fund unrestricted reserves are also considered as sources of funds for payments on capital improvements. The Town’s need for capital improvements will include several new potential projects as well as an established and robust schedule for the maintenance of existing facilities and roads/streets infrastructure, transitioning fleet purchases from lease purchase arrangements to cash purchases, as well as improvements to town owned parks. DRAFT BUDGET: Thank you for your consideration of this preliminary draft budget. Staff will look for Council’s direction on the proposed additions to the budget. After the 2026 Budget presentation, Council Members will be asked for your input on specific topics for discussion. Staff looks forward to your questions and directions at the Budget Retreat on Tuesday, October 21. TOWN MANAGER TOPICS: The following topics are raised for Council consideration and direction: 2026 Landscape Strategy: I discussed a 2026 Landscape Strategy with the Public Works Department. The goal is to realize significant progress throughout Avon on maintaining our landscaping beds in 2026. This includes streetscape plantings, parks, and miscellaneous planting beds like in front of Avon Town Hall. The proposed increase in the budget is $86k, which increases the landscaping budget from $193,633 to $280,000. This includes an increase in plant materials of $49,000 and an increase of seasonal employees from 3 to 9. We will actively seek to recruit high school and CMC students. The seasonal employees can also help with general park maintenance, special events support, and miscellaneous projects such as removing the barbed wire along the Union Pacific railroad track. This increase in expense is in the current draft budget. Economic Development: I believe is timely to raise the topic of considering proactive strategies to improve Avon’s economy. A flat revenue budget is not sustainable and I do not foresee any economic growth on the horizon for the next several years. The most readily available economic growth is basic “heads in beds” or seeking to boost occupancy rates at our Avon lodges. Specific near term activities include: (1) rejoining Destimetrics to have more lodging data (occupancy, room rates, booking forecasts), (2) increased marketing and shifting from “Avon’s Community Values” to “Come Visit Avon”, and (3) exploring a potential spring and fall 3 day bluegrass festival projected to bring in 5,000 to 6,000 people when our occupancy rates are low. Rejoining Destrimetrics = $35,000 Increase Marketing = $50,000 Host Three Day Ticketed Festival = breakeven at 4,000 tickets ATTACHMENTS: Attachment A: Financial Policies (Clean and Comparison) Attachment B: PowerPoint Presentation Attachment C: Fund Summaries Attachment D: Department Summaries Thank you, Eric and Paul DRAFT FOR 2026. CLEAN VERSION TOWN OF AVON FINANCIAL AND BUDGETARY POLICIES The following budget policies provide general guidance for the budget preparation, adoption, and implementation. These budget policies are intended to be reviewed and updated as appropriate each year. GENERAL BUDGETARY POLICIES 1.Responsibilities. The Town Manager shall prepare and submit to the Council a recommended budget for the next fiscal year and an accompanying message by October 15. 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, Chief Financial Officer, and Department Directors shall be expected to provide sufficient information to help frame the policy review and debate.. 2.Communication. The budget document shall be prepared so that it facilitates public study and effectively communicates key economic issues and fiscal policies. Avon should avoid preparing a budget document that is so detailed that it does not communicate effectively with the public. 3.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. Non-recurring revenues and resources should not be used to finance continuing operations. [NOTE: Avon has never prepared a 3 year, long range plan] 4.Public Involvement. Avon shall comply with Colorado Local Government Budget Law by providing a draft of the budget to the public by October 15. Avon shall strive to review drafts of revenue projections, personnel expenses and Capital Improvements Project budget at regular Council meetings prior to October 15. Specific budget or financial matters may be referred to the Finance Committee when determined appropriate. Council shall schedule public hearings on the draft budget at every regular Council between October 15 and adoption of the budget in December. 5.Level of Service. Avon 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. 6.Performance Measurement. Efficiency and economy in the delivery of public services is always a priority. Avon will endeavor to integrate performance measurements and productivity indicators within the budget. ATTACHMENT A FINANCIAL POLICIES 1. 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 financial statements are presented using the accrual basis of accounting. This is the preferred method for proprietary funds under the general accepted accounting principles. When using the accrual basis of accounting revenues are recorded when earned and expenses are recorded at the time of liabilities are incurred. 2. Budgetary Control. Budgetary control is maintained at the Department level as directed by the Town Charter. All noncapital fund appropriations lapse at the end of the Avon’s fiscal year. 3. The Finance Division operates and maintains the Avon’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 Division’s policies and procedures and organizational structure, provides multiple levels of controls on expenditures of funds. 4. In addition to Avon’s internal controls, Avon employs a Certified Public Accounting Firm to annually audit its accounting records and review its internal controls. Avon also submits its Comprehensive Annual Financial Report to the Government Finance Officers Association for review regarding conformance to financial reporting standards. Avon has received the Certificate of Achievement for excellence in Financial Reporting each year since 1991. 5. Fund Balances. Fund balances shall be maintained at levels sufficient to absorb unpredictable revenue shortfalls and to ensure 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. The General Fund emergency reserves shall consist of the State of Colorado’s required 3% TABOR restriction along with an additional emergency reserve of 22% for a total emergency reserve of 25% of Avon’s budgeted General Fund expenditures. Avon has maintained a minimum total emergency reserve of 25% since 2015. 6. Revenues. Revenues provide the resources by which the Avon carries out its mission, goals and objectives. Revenue policies in general shall strive to improve the equity and efficiency of Avon’s revenue structure. Avon shall strive to diversify and broaden its supporting revenue base. 7. 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 Avon. All fee schedules should be reviewed annually as a part of the budget process and adjusted accordingly. 8. Grants. Avon 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, Avon will examine the matching requirements so that the source and availability of these funds may be determined before the grant application is made. 9. Avon 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. 10. Balanced Budget. Avon will develop balanced budgets in which current resources (current revenues plus beginning fund balance) will equal or exceed current expenditures. Avon 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 vehicles and equipment. All budgetary procedures will conform with existing state and local regulations. 11. Procurement. Avon shall follow Procurement Policies set forth in a resolution adopted by Council. CAPITAL IMPROVEMENT AND DEBT FINANCING POLICIES Capital improvement policies provide for the systematic repair and/or replacement of existing capital assets. 1. Capital Improvement Project Plan (“CIP Plan”). Avon will plan for capital improvements over the next seven years. The CIP Plan shall prioritize maintenance of existing public infrastructure with particular attention to any public safety considerations. The CIP Plan shall be structured to maximize efficiency with staff capacity, achieve positive cash flow, and implement Council’s priorities for new public infrastructure. . The CIP Plan will be updated each year as part of the budget planning process. The CIP Plan may include (in years other than the first year of the plan) “unfunded” projects that carry out Avon’s 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 CIP Plan 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 CIP 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. 2. Operating, Maintenance and Replacement Costs. An estimate of operating, maintenance and replacement costs for new capital improvements shall be prepared when considering a major new capital improvement project for inclusion in the CIP 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. 3. 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. 4. Capital Financing. Capital improvements will be financed primarily through Avon’s Real Estate Transfer Tax, other user fees, service charges, assessments, developer agreements when benefits can be specifically attributed to users in a new development and available unrestricted General Fund reserves. 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 when there is a current capital improvement demand that cannot be financed with available funds and when the debt service burden shall be borne by existing and future users benefiting from the capital improvement. Caution should be exercised to ensure annual debt service payments do not obligate a disproportionate amount of annually available funds for capital improvements and restrict the flexibility and discretion of future Councils. 5. Capital Improvement Categories. Capital improvements shall be categorized as follows: (1) Replacement (Non-Discretionary) – capital expenditures relating to normal replacement of worn or obsolete public infrastructure, facilities or equipment should be financed on a pay-as- you-go basis, with debt financing only considered when the public demand for replacement is immediate and necessary funds are not available. Depreciable assets should, whenever possible, be financed through internal service funds. Replacement of existing public infrastructure, facilities or equipment upon reaching the end of its useful life is considered “Non-Discretionary” unless there is no longer a public demand for such capital improvement. (2) New Capital Improvements (Discretionary) –the construction of new or expanded capital improvements, including public infrastructure, facilities or new equipment, should be financed primarily on a pay-as-you-go basis. New capital improvements have a lower priority and are secondary to replacement of existing public infrastructure, facilities and equipment. DRAFT FOR 2026. Proposed changes are shown in redline/strike-out. TOWN OF AVON FINANCIAL AND BUDGETARY POLICIES The following budget policies are intended to help provide general guidance for operating and CIPthe budget preparation, adoption, and implementation. These budget policies are intended to be reviewed and updated as appropriate each year. GENERAL BUDGETARY POLICIES 1. Responsibilities. Prior to the beginning of each fiscal year, theThe Town Manager shall prepare and submit to the Council a recommended budget for the next fiscal year and an accompanying message. by October 15. 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, Chief Financial Officer, and Department Directors shall be expected to provide sufficient information to help frame the policy review and debate.. 2. Communication. The budget document shall be prepared so that it facilitates public study and effectively communicates key economic issues and fiscal policies. The TownAvon should avoid preparing a budget document that is so detailed that it does not communicate effectively with the public. 3. 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. Non-recurring revenues and resources should not be used to finance continuing operations. A 3-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. [NOTE: Avon has never prepared a 3 year, long range plan] 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. 4. Level of Service. The TownPublic Involvement. Avon shall comply with Colorado Local Government Budget Law by providing a draft of the budget to the public by October 15. Avon shall strive to review drafts of revenue projections, personnel expenses and Capital Improvements Project budget at regular Council meetings prior to October 15. Specific budget or financial matters may be referred to the Finance Committee when determined appropriate. Council shall schedule public hearings on the draft budget at every regular Council between October 15 and adoption of the budget in December. 4.5. Level of Service. Avon 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. 5.6. Performance Measurement. Efficiency and economy in the delivery of Townpublic services is always a priority. Where possible, the Town Avon will endeavor to integrate performance measurements and productivity indicators within the budget. FINANCIAL POLICIES 1. 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 soo n 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 financial statements are presented using the accrual basis of accounting. This is the preferred method for proprietary funds under the general accepted accounting principles. When using the accrual basis of accounting revenues are re corded when earned and expenses are recorded at the time of liabilities are incurred. 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. 2. Budgetary Control. Budgetary control is maintained at the departmentalDepartment level as directed by the Town Charter. All noncapital fund appropriations lapse at the end of the Town’sAvon’s fiscal year. 3. The Finance DepartmentDivision operates and maintains the Town’sAvon’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’sDivision’s policies and procedures and organizational structure, provides multiple levels of controls on expenditures of funds. 4. In addition to the Town’sAvon’s internal controls, the TownAvon employs a Certified Public Accounting Firm to annually audit its accounting records and review its internal controls. The TownAvon also submits its Comprehensive Annual Financial Report to the Government Finance Officers Association for review regarding conformance to financial reporting standards. The Town Avon has received the Certificate of Achievement for excellence in Financial Reporting each year since 1991. 5. Fund Balances. Fund balances shall be maintained at levels sufficient to absorb unpredictable revenue shortfalls and to ensure 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. The General Fund emergency reserves shall consist of the State of Colorado’s required 3% TABOR restriction along with an additional emergency reserve of 22% for a total emergency reserve of 25% of Avon’s budgeted General Fund expenditures. Avon has maintained a minimum total emergency reserve of 25% since 2015. 6. Revenues. Revenues provide the resources by which the TownAvon carries out its mission, goals and objectives. Revenue policies in general shall strive to improve the equity and efficiency of the Town’sAvon’s revenue structure. The TownAvon shall strive to diversify and broaden its supporting revenue base. 7. 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 TownAvon. All fee schedules should be reviewed annually as a part of the budget process and adjusted accordingly. 8. Grants. The TownAvon 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 TownAvon will examine the matching requirements so that the source and availability of these funds may be determined before the grant application is made. 9. The TownAvon 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. 10. 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 TownAvon 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 plantvehicles 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. 11. Procurement. Avon shall follow Procurement Policies set forth in a resolution adopted by Council. CAPITAL IMPROVEMENT AND DEBT FINANCING POLICIES Capital improvement policies provide for the systematic repair and/or replacement of existing capital assets. Capital Improvement Program. The TownProject Plan (“CIP Plan”). Avon will plan for capital improvements over a multi-year period. The Capital Projects Fund 5-Year Plan represents the Town’s commitmentnext seven years. The CIP Plan shall prioritize maintenance of existing public infrastructure with particular attention to a multi-year CIP programany public safety considerations. The CIP Plan shall be structured to maximize efficiency with staff capacity, achieve positive cash flow, and relates directly to other long-range plans and policies of the Town.implement Council’s priorities for new public infrastructure. . The planCIP Plan will be updated each year as part of the budget planning process. The planCIP Plan may include (in years other than the first year of the plan) “unfunded” projects that carry out the Town’sAvon’s 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 programCIP Plan 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. 1. The first year of the 5-Year CIP 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 appropr iations for the next fiscal year. 2. Operating Impacts. An economic impact analysis, Maintenance and aReplacement Costs. An estimate of operating, maintenance impact statementand replacement costs for new capital improvements shall be prepared by staff when submittingconsidering a major new 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. 3. 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’sAvon’s Real Estate Transfer Tax, other user fees, service charges, assessments, or developer agreements when benefits can be specifically attributed to users. 4. in a new development and available unrestricted General Fund reserves. 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 when there is a current capital improvement demand that cannot be financed with available funds and when the debt service burden shall be borne by existing and future users benefiting from the capital improvement. Caution should be exercised to ensure annual debt service payments do not obligate a disproportionate amount of annually available funds for capital improvements and restrict the flexibility and discretion of future Councils. Debt financing is appropriate only as a means of matching facilities’ costs with the benefits enjoyed by future residents. 5. Projects should be Capital Improvement Categories. Capital improvements shall be categorized as follows, with financing noted for each category: : (1) 1. Replacement (Non-Discretionary) – capital expenditures relating to normal replacement of worn or obsolete capital plantpublic infrastructure, facilities or equipment should be financed on a pay-as-you-go basis, with debt financing only considered when appropriate.the public demand for replacement is immediate and necessary funds are not available . Depreciable assets should, whenever possible, be financed through internal service funds ;. Replacement of existing public infrastructure, facilities or equipment upon reaching the end of its useful life is considered “Non-Discretionary” unless there is no longer a public demand for such capital improvement. 2. Expansion – capital expenditures relating to New Capital Improvements (Discretionary) –the construction of new or expanded facilities necessitated by growthcapital improvements, including public infrastructure, facilities or new equipment, 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; (2) 3. Unusual – some. New capital expenditures for improvements enhance the quality of life in the Townhave a lower priority and are secondary to replacement 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. existing public infrastructure, facilities and equipment. Council Budget Retreat October 21, 2025 Council Budget Retreat October 21, 2025 Eric Heil, Town Manager Paul Redmond, Chief Finance Officer ATTACHMENT B DIRECTION 1.Destimetrics $40,000 2.Marketing $50,000 3.Bluegrass Festival(s) $--------- 4.Lakeside Cinema $25,000 5.Mural $40,000 6.Beyond Lawn $25,000 7.Tree Top $10,000 8.VVMTA $ 5,000 9.Eagle Ice Rink $35,000 OTHER? We request polling Council to add topics for discussion. Introduction 1.2026 Budget Overview 2.Financial Policies 3.Summary of Funds 4.Fund Balances 5.Department Changes Budget Highlights •Conservative Revenue Projections •Invest in Community •Plan for the Future •Maintain Program Service Levels •Enrich Sustainable Living Council Budget Retreat October 21, 2025 Council Budget Retreat October 21, 2025 Overview of General Fund A Balanced General Fund Budget is presented Avon can legally spend unrestricted reserves – $11,833,440 Avon avoids using reserves for operations – Not Sustainable 2026 Budget Highlights •Sales Tax and Accommodations Tax Revenue are FLAT •Program Budgets remained relatively FLAT to 2025 •Personnel Cost Increases •Staffing level increases from 2021 to 2023 and then stabilizes •Competitive Salary Range Adjustments & Merit Increases with Inflation results in increased Personnel Costs •Health Care Cost Increases (current quote =7.9%) Council Budget Retreat October 21, 2025 Financial Policies •Update RETT exemptions every three years •Next review will be in 2027 •Real estate and other economic factors will determine any adjustment to the exemption amounts •Review Minium Reserve Balance – 22% •Tabor Reserve – 3% •Fleet Maintenance Rates – Next review 2026 •Review Council Salaries •Next review will be 2027 Budget Monitoring Guidelines Council Budget Retreat October 21, 2025 1.Budgets are monitored on a monthly basis, with Department reviews occurring quarterly. This ensures expenditure do not exceed appropriations 2.Economic Downturn Review Council Budget Retreat October 21, 2025 2026 Revenues ALL FUNDS 2026 Revenue Projections 2025 2026 Town Fund Budgeted Revenues Budgeted Revenues Percentage Change General Fund $ 28,043,915.00 $ 29,173,383.00 4.03% Avon Urban Renewable Fund 2,912,197.00 2,983,325.00 2.44% Community Enhancement Fund 90,000.00 90,000.00 0.00% Water Fund 199,000.00 199,000.00 0.00% Community Housing Fund 1,757,099.00 1,760,412.00 0.19% Exterior Energy Offset Fund 25,000.00 25,000.00 0.00% Disposable Paper Bag Fee Fund 35,000.00 45,000.00 28.57% Capital Projects Fund 12,776,750.00 9,519,258.00 -25.50% Mobility Fund 888,967.00 939,022.00 5.63% Fleet Maintenance Fund 2,114,254.00 2,197,890.00 3.96% Equipment Replacement Fund 1,688,022.00 1,688,022.00 0.00% Total $ 50,530,204.00 $ 48,620,312.00 -3.78% Council Budget Retreat October 21, 2025 Maintain reserve minimum balances to withstand unforeseen events & economic downturns Unrestricted Reserves - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 2020 2021 2022 2023 2024 2025 2026 General Fund Unreserved Fund Balance Series1 Council Budget Retreat October 21, 2025 Projected Unrestricted Reserves 2026 2024 Beginning 22% Unreserved Fund Balance $14,745,200 2025 Uses: Ridgeline (Employee Housing Unit)800,000 15 Sun Road (Walgreens)1,400,352 Total 2025 Uses 2,200,352 2026 Uses: Recreation Center Aquatics Refurb 2,500,000 2026 Proposed Ending 22% Unreserved Fund Balance $9,226,458 Council Budget Retreat October 21, 2025 Fund Balances Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Fund Balances General Fund $ 22,150,836 $ 18,161,332 $ 19,472,872 $ 19,474,622 Avon URA 190,257 594,498 499,260 892,619 Community Enhancement Fund 323,078 28,774 32,078 102,078 Water Fund 5,631 346,002 83,029 150,699 Community Housing Fund 3,615,936 950,869 1,359,394 1,052,832 Exterior Energy Offset Fund 197,146 139,222 138,146 108,146 Disposable Paper Bag Fee Fund 148,517 62,162 128,007 105,447 Bond Redemption Fund 47,312 40,258 40,258 51,301 Capital Projects Fund 19,615,081 6,729,543 11,443,742 6,480,991 Mobility Fund 800,804 893,694 500,848 198,419 Fleet Fund 1,379,437 1,107,397 1,673,395 2,170,027 Equipment Replacement Fund 4,812,821 4,169,800 5,477,412 5,363,643 Total $ 53,286,856 $ 33,223,551 $ 40,848,441 $ 36,150,824 2026 Fund Balances By Fund General Fund Avon URA Community Enhancement Fund Water Fund Community Housing Fund Exterior Energy Offset Fund Disposable Paper Bag Fee Fund Bond Redmption Fund Capital Projects Fund Council Budget Retreat October 21, 2025 Town of Avon Debt Service Schedule Long-Term Debt Description Interest Amount Remaining Final Payment URA Series 2020 Tax Increment Revenue Refunding Loan Refunding Series 2013 Tax Increment Revenue Bonds 1.23%$ 2,002,301.10 2029 Series 2014B COP Avon Regional Transit Facility 3.03%$ 1,589,986.50 2029 URA Series 2017 Tax Increment Revenue Bonds New Town Hall 2.90%$ 1,736,578.34 2031 Series 2020 COP Refunding 2010 COP 2.11%$ 1,144,822.40 2031 Series 2016 COP Public Safety Facility 2-4%$ 4,884,943.76 2035 Series 2025 COP 15 Sun Road (Walgreens)5.82%$ 10,030,564.58 2045 Council Budget Retreat October 21, 2025 Debt Service Fund Original Revised Proposed Actual Budget Budget Budget Description 2024 2025 2025 2026 REVENUES TOTAL REVENUES 962,297 960,756 960,756 1,463,258 EXPENDITURES Debt Service: Total Debt Service Expenditures 955,730 960,756 960,756 1,452,215 NET SOURCE (USE) OF FUNDS 6,567 - - 11,043 FUND BALANCES, Beginning of Year 40,745 40,258 47,312 40,258 FUND BALANCES, End of Year $ 47,312 $ 40,258 $ 40,258 $ 51,301 Council Budget Retreat October 21, 2025 Debt Service Chart 0.00 500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,500,000.00 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 Series 2020 Refunding Certificates of Participation Series 2020 Tax Increment Revenue Loan (URA) Series 2017 Tax Increment Revenue Bonds (URA)Series 2014B Certificates of Participation Series 2016 Certificates of Participation Series 2025 Certificates of Participation Council Budget Retreat October 21, 2025 General Fund Look Forward General Fund Summary 2026 Proposed 2027 2028 2029 Revenues $28.5 M $29.3 M $30.1 M $31 M Personnel $17.0 M $17.5 M $18.5 M $19.1 M Operating $10.1 M $10.4 M $10.7 M $11 M Total Expenditures $27.2 M $27.9 M $29.2 M $30.1 M Net Operating Income $1.28 M $1.4 M $960K $988K Reserve Expenditures (Rec Center)$(2.5 M) - - - Transfers (CIP)$722K $751K $781K $813K Transfers (Debt Service)$(500K) $(500K) $(500K) $(500K) Transfer (Mobility)$(1.5 M) $(1.7 M)$(1.7 M)$(1.8 M) Reserves (available)$9.6 M $9.8 M $9.4 M $9.0 M Summary Personnel Requests 2024 2025 2026 Council Budget Retreat October 21, 2025 Positions Requested FT/P T Justification 2025 Budget 2026 Budget Annual Cost GG Front Desk Admin Asst.PT Support Coverage for Front Office Yes No $38,000 GG Sustainability Coordinator PT Coverage for Increased Programs Yes No $55,000 Chief HR Officer FT Vacated; Not filled; Deputy Town Manager Coverage No No $225,000 Police Commander PT to FT Cover for operational efficiency, optimize staffing management, and improve overall span of control Yes PT Partial Year PT included $240,000 Police Officer FT - 2 Coverage for service level demands and organizational coverage Yes - 2 Grant Funded One Officer included $135,000 (/person) Facilities - Building Attendant FT Increased facilities to maintain (PW Garage, East Park Restrooms) No No $115,000 Fleet - Welder/Fabricator FT Meet demand of service requests not currently able to cover No No $130,000 Recreation Services Coordinator FT Meet demand of recreation services with better coverage No Yes, replaces PT wages $110,000 TOTAL $1,048,000 Council Budget Retreat October 21, 2025 General Fund Budget Cuts Eliminated Lakeside Cinema Events - $24,277 No Mural Project Proposed in 2026 Budget - $40,000 Eliminated E-Bike Rebate Program - $20,000 (Colorado State Program offers $450 rebate at point of sale) Funding Cuts $84K+ Council Budget Retreat October 21, 2025 General Fund Budget – Changes to Note VVP Mixer in June + $ 4,000 Host Member Mixer to Showcase Harry A. Nottingham Park New Restroom Facilities and Improved Park Space Post-Election Town Council Transition - $ 6,000 Hosted at the Westin for $7,500 in 2024. Proposed to host in Council Chambers on a reduced scale for $1,500 in 2026. Grant Services Consultancy - $20,400 Retainer Contract reduced in response to cut in grant funding available and flat revenue projection. Council Budget Retreat October 21, 2025 Economic Development Discussion Should we sign up for Inntopia Destimetrics? + $35,000 Program will provide Avon lodging data and compare our data to other destinations Should we increase Marketing? + $50,000 Avon is not marketing to tourists to attract them to our destination. Is that something we want to start investing in? Should we host Ticketed Music? Break-even Proposals for 3-day festival in the Spring & Fall. The Town would contribute cash funding to each festival and would break-even around 4,000 tickets sold. And this could boost Town revenues with heads in beds during slower times Council Budget Retreat October 21, 2025 Community Partners Funding Summary Year 2020 2021 2022 2023 2024 2025 2026 (proposed) Vail Valley Partnership $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 Vail Valley Works $5,000 $5,000 $5,000 Vail Valley Foundation $40,000 $40,000 $40,000 $40,000 $72,000 $50,000 $72,000 EGE Air Alliance $20,000 $20,000 $20,000 Vail Valley Mountain Trails Alliance $5,000 $5,000 $5,000 $10,000 $10,000 $10,000 $10,000 Walking Mountains Science Center $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 Walking Mountains – Taste of Nature $5,000 $5,000 $5,000 Walking Mountains – Fright at the Museum $1,000 $1,000 $1,000 Avon Athletes $2,000 $2,000 $1,000 Front Ranger Program $17,830 $13,101 $18,359 $18,000 $18,000 Eagle Valley Wildland Fire $40,000 $40,000 $40,000 $40,000 Carpenter’s Ball $3,750 $5,000 $5,000 Council Budget Retreat October 21, 2025 Community Partners Funding Summary Cont’d Year 2020 2021 2022 2023 2024 2025 2026 (proposed) Night of Excellence – EC First Responders $2,000 $2,000 Moved to PD Budget Masonic Toy Store Contribution $2,000 $2,000 $2,000 CC4CA Retreat $1,500 $1,500 $1,500 Art Guild Rent Support $18,000 $18,630 $19,282 Subtotal $114,500 $114,500 $131,330 $159,601 $219,109 $203,630 $226,282 YoY Growth N/A 0%14.7%21.5%37.3%-7%11.1% Special/Non-Repeating Payments ECO TRAILS $100,000 $100,000 Mountain Town 2030 $25,000 VVF Mikaela Celebration $5,000 Walking Mountains – Climb It for Climate $1,250 TOTAL FUNDING $114,500 $114,500*$131,330*$290,851*$319,109 $203,630 $226,282 *Total funding shown excludes E-bike rebates in order to show a “true” year over year comparison. Council Budget Retreat October 21, 2025 Police Department Partners Funding Year 2021 2022 2023 2024 2025 2026 (proposed) Tree Top $5,000 $5,000 $5,000 River Bridge $5,000 $5,000 $5,000 Victim Services (EC Sheriff) -$10,794 $8,444 The HOPE Center $19,500 $19,500 $19,500 TOTAL FUNDING $29,500 $40,294 $37,944 Funding in PD Budget for Victim Services Council Budget Retreat October 21, 2025 Department Requests Police - Eagle County Dispatch + $65,810 (**included) Vail Police Dispatch has asked for a $65,810 increase in fees. The request would add a total of 6 new Dispatchers. Avon Police has asked Dispatch to fund 3 position in 2026 and 3 additional position in 2027. Dispatch was successful in obtaining additional funding from the 911 Authority Board and will be able to fund 6 additional dispatchers in 2026. Police – Helmets + $40,000 (not in budget) Avon Police was scheduled to replace the departments helmets in 2026, but will be deferred until 2027. Recreation – Van Replacement #502 + $23,051 (not in budget) Avon Recreation is scheduled to replace Van #502 in 2026. This is currently being deferred to 2027 as the Equipment Replacement Fund has not accrued enough fund to purchase. Council Budget Retreat October 21, 2025 Partnership Requests Part I VVF - Birds of Prey Women’s Weekend + $32,000 (**included) This event has been receiving $40,000 in funding for the Men’s Race weekend. They are asking for $72,000 in 2026 to host both the Men’s and the Women’s weekend. ECCD – Beyond Lawn Program + $25,000 (not in budget) The Eagle County Conservation District is asking for $25,000 in funding to assist with implementation of the Beyond Lawn program in 2026. These funds would directly support local landowners within the Town of Avon through rebates that incentivize water conservation and sustainable landscaping practices. Rebates include Turf Replacements Rebates and Efficient Irrigation System Rebates. Tree Top Child Advocacy + $10,000 (not in budget) This organization has been receiving $5,000 in funding the last few years and is struggling with federal funding cuts. They have requested Council consideration for an additional $10,000 (so $15,000 total) contribution in 2026. Council Budget Retreat October 21, 2025 Partnership Requests Part II Rodeo Rink at Eagle County Fairgrounds + $35,000 (not in budget) This organization hopes Avon will consider joining the other municipalities (Eagle, Vail, Gypsum, Eagle County, Mountain Recreation and Vail Recreation District) in supporting this community-wide effort of about $1.2Mln in fundraising. Vail Valley Mountain Trails Alliance + $ 7,500 (not in budget) This organization has been receiving $10,000 in funding the last few years and is asking for an additional $5,000-$7,500 of funding for expanded crew’s work in response to staffing and resource shortages facing the Forest Service. Council Budget Retreat October 21, 2025 Ice Skating on Nottingham Lake Avon’s cost for maintaining and operating ice skating on Nottingham Lake run from $25,000 to $40,000 depending on the length of the skating season. That includes Pub Ops, Rec staff and equipment (concessions, ice skates, skate sharpening, skate walkers). Bag Fund Discussion Add Town Cleanup Event? + $7,500 There was some feedback that the Sustainability Fair has been very successful but that it’s taken away from the Town Cleanup. Does Council want to host a Town Cleanup Event on a Saturday morning (with food & E- Waste opportunities) separate from the Sustainability Fair on Wednesday night? Not currently included in proposed budget. + Council Budget Retreat October 21, 2025 Avon URA Projected Ending Balance $829,619 Expenditures Include: Debt Service – $(749,466) Transfer Out to CIP: $(1,750,000) Projects include Recreation Aquatics Refurbishment Council Budget Retreat October 21, 2025 Community Housing Fund Projected Ending Balance $1,052,832 Expenditures Include: MI Casa/Good Deeds $(1,750,000) MEHOP $ (625,000) R&M Town Owned Units $ (20,000) Council Budget Retreat October 21, 2025 Other Funds Other Funds Community Enhancement Water Fund Exterior Energy Offset Disposable Paper Bag Ending Fund Balance $102,078 $150,699 $108,146 $105,477 Fund Expenditures $20k Electrification Conference $20k Ditch Repairs $40k Walking Mountain Energy Program $45k Compost Pilot Program $75k Engineering Wages $10k Town Cleanup & Sustainablitiy Fair $15k Legal Services $15k Project Planning $31k Financial Donations Council Budget Retreat October 21, 2025 Fleet Maintenance Fund NOTE: We will start applying any surplus to the annual debt service on the Fleet Building Fund Summary Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Intergovernmental $ - $ - $ - $ - Charges for Services 2,833,337 2,114,254 2,114,254 2,461,890 Other Revenue 17,728 - - - Total Operating Revenues 2,851,065 2,114,254 2,114,254 2,461,890 Other Sources Transfers-In from General Fund - - - - Transfers-In from Capital Projects Fund 348,022 433,825 433,825 495,611 Total Other Sources 348,022 433,825 433,825 495,611 TOTAL REVENUES 3,199,087 2,548,079 2,548,079 2,957,501 EXPENDITURES Public Works: Fleet Maintenance 2,698,986 2,254,121 2,254,121 2,460,869 Total Operating Expenditures 2,698,986 2,254,121 2,254,121 2,460,869 NET SOURCE (USE) OF FUNDS 500,101 293,958 293,958 496,632 FUND BALANCES, Beginning of Year 879,336 813,439 1,379,437 1,673,395 FUND BALANCES, End of Year $ 1,379,437 $ 1,107,397 $ 1,673,395 $ 2,170,027 Council Budget Retreat October 21, 2025 Internal Service Funds MOBILITY FUND 2026 Ending Fund Balance $198,419 Expenditures: Administration $(357,673) Transit Operation $(1,915,234) Washbay $(318,941) Mobility Programs $(349,600) EQUIPMENT REPLACEMENT FUND 2026 Ending Fund Balance $6,668,789 Expenditures: Vehicles $(222,269) Rec Equipment $ (46,538) Machinery and Equip $(104,615) Servers $ (47,754) Council Budget Retreat October 21, 2025 Recreation Center Admission & Program Fees The Recreation Department reviews all program, admission and rental fees on an annual basis. Staff conduct market & peer community research to determine competitive fees. Beginning in 2025, all fees saw a 5-10% increase. 2026 Recommendations Programs: •Modest increase to Youth Program & Group Swim Lesson fees •Maintain affordable pricing, align with comparators Admissions: •Increase 5-visit & 10-visit punch pass rates to align with comparators •Offer a Standard/Resident rates for Black Friday seasonal membership sale Council Budget Retreat October 21, 2025 Recreation Center Aquatics Closure Impact Pool Admissions Reduction $400,000 Added Costs: Swim Team Pool Rental +10,000 Savings Costs: Pool Chemical Savings (17,500) Part-time wages and benefits (250,000) Repair & Maintenance (13,000) Other pool savings (12,500) Loss from Pool Closure (Reserves) $117,000 Council Budget Retreat October 21, 2025 Avon Departments (6) •Community Development •Engineering •General Government •Police •Public Works •Recreation Council approves Departments by ordinance with recommendation of Town Manager Total Compensation Salary Highlights •3% Merit Increases Budgeted •3% Mid Year Market Salary Adjustment Budgeted •Conduct Market Survey Per Employee Policies Council Budget Retreat October 21, 2025 Salary + Health Benefits + Employee Programs Health Benefits Plan •7.9% Increase in Health Insurance Cost Budgeted (includes medical, dental, & vision coverage) •New Health Benefits Plan Vendor Meritain | AETNA (replacing EBMS | Cigna) •New vendors for Life Insurance, Long-term Disability, Flex Plan & Cobra Employee Programs •Computer Loan •Employee Assistance Program •Employee Referral Program •Recreation Center Pass •Rental Advance •Sabbatical Leave (new) •Ski Pass Advance •Tuition Reimbursement (new) •Newborn Parental Leave (new) Staffing Levels by Year 2026 Position Highlights General Government Removed DOLA Fellow (6 months through June 2026) Police Commander (5 months through May 2026) Removed Police Officer (1) (grant funded in 2025) Engineering Includes Director, 3 Sr. Engineers, & GIS Administrator Public Works Separated Engineering from PW Recreation Added Rec Services Coordinator (using PT wages) Council Budget Retreat October 21, 2025 Department / Position 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Revised Budget 2026 Proposed Budget Total General Government 7.00 10.30 10.30 11.00 11.00 10.00 Total Finance 7.00 7.00 7.00 7.00 7.00 7.00 Total Human Resources 3.70 4.00 4.00 4.00 3.00 3.00 Total Information Technology 2.00 2.00 3.00 3.00 3.00 3.00 Total Community Development 4.00 6.00 7.00 7.00 7.00 7.00 Total Police 23.10 25.55 25.45 25.75 27.75 26.00 Total Engineering 3.00 3.00 4.00 3.00 5.00 5.00 Total Public Works Administration - 2.00 3.00 3.00 2.00 2.00 Total Facilities & Buildings 6.00 7.00 7.00 7.00 7.00 7.00 Total Fleet Maintenance 9.30 9.00 9.00 9.00 9.00 9.00 Total Mobility 9.00 10.00 9.00 9.00 9.00 9.00 Total Public Operations 17.00 18.00 18.00 18.00 18.00 18.00 Total Recreation 10.00 10.00 12.00 12.00 12.00 13.00 Total Full-time Employees 101.10 113.85 118.75 118.75 120.75 119.00 Council Budget Retreat October 21, 2025 2023 – 2027 Personnel Costs $12.16 M $12.44 M $14.14 M $14.21 M $14.92 M $4.55 M 1.8% $4.57 M 11.8%$4.87 M 4.2%$5.60 M 4.7%$5.82 M $16.71 M $17.01 M $19.01 M $19.81 M $20.74 M $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 2023 Actual 2024 Actual 2025 Budget 2026 Budget 2027 Budget 2023 - 2027 Personnel Expenses Personnel Costs by Year Council Budget Retreat October 21, 2025 * Benefits include 1) Insurance: Health, Dental, Vision, RX, Life, Disability, FPPA, 2) Taxes: Medicare & Unemployment, 3) Retirement: 401a & 457b, 4) Other: Employee Assistance Program Proposed Actual Actual Actual Budget Budget Projected 2022 2023 2024 2025 2026 2027 PERSONNEL COSTS Salaries and Wages: Full-time Employees $ 8,208,069 $ 9,995,032 $ 10,294,843 $ 11,632,617 $ 11,922,825 $ 12,399,738 PTS Employees 897,046 1,466,013 1,367,994 1,666,565 1,722,179 1,791,066 Overtime & Other Misc. Wages 618,303 699,265 771,763 998,353 663,686 690,233 Benefits: Insurance 2,627,225 3,191,075 3,135,878 3,394,083 3,844,765 4,229,242 Taxes 138,447 152,718 182,592 179,272 171,874 178,749 Retirement 918,605 1,146,146 1,199,138 1,236,246 1,366,134 1,420,779 Other Benefits 31,540 62,520 55,604 50,288 56,856 59,130 Total Personnel Costs $ 13,439,235 $ 16,712,769 $ 17,007,812 $ 19,157,424 $ 19,748,319 $ 20,768,938 Council Budget Retreat October 21, 2025 Employee Recruitment & Retention TOTAL VALUE MATTERS: Compensation, Benefits (health & retirement), Professional Development and Training, Recognition, Empowerment, Work Place Flexibility (life-work balance), Culture (respectful teamwork) •Conducting Salary Range Survey in 2026 (Peer Communities & Direct Competitors in Eagle County) •3% Merit and 3% Market Adjustment Budgeted in 2026 •Remain Competitive with Health Benefits Plan (Manage Costs) •Professional Development and Training | Leadership Retreat (Emergenetics in May) •Employee Recognitions Programs | Picnic (Sept.) & Holiday Party (Dec.) Full-time Employees 60.2%PTS Employees 8.2% Overtime & Other Misc. Wages 3.3% Insurance 20.2% Taxes 0.9% Retirement 6.9% Other Benefits 0.3% 2026 Personnel Expenditures Health Plan Costs VS Budget (5 Year Trend) Council Budget Retreat October 21, 2025 * Benefits include 1) Insurance: Health, Dental, Vision, RX, Life, Disability 0 1000000 2000000 3000000 4000000 2021 2022 2023 2024 2025 Health Insurance Budget vs Actual (2021-2025) Budget Actual •Review National & Regional Benchmarking Data •New Third Party Administrator (TPA) (EBMS to Meritain) •Vail Health Remains as Tier I Coverage •New Vendors for Life Insurance/LTD, FSA (IRS 125 Pans) and COBRA •Minimal changes to Health Benefits Plan Coverage •Employee Premiums will remain at 7.5% •Health Benefit Plan Implementation October through December •Health Plan Fund Account Reserves remain healthy at about $1M Council Budget Retreat October 21, 2025 Health Benefits Plan Highlights Council Budget Retreat October 21, 2025 Employer vs Employee Benefit Contributions Avon’s Benefits Package remains a Vital Component of Recruiting & Retention Total Compensation Package relies on Robust Benefits Offering Employee Share of Total Benefit Costs remains around 7.5 % Slight EE Share increase estimated due to increase in health care costs $2.36 M $2.59 M $2.70 M $3.31 M $3.73 M $201 k 9.6% $219 k 4.4% $230 k 22.6% $282 k 12.6% $317 k $2.56 M $2.81 M $2.93 M $3.59 M $4.04 M $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 2022 2023 2024 2025 2026 Health Plan - Employee Monthly Costs (5 Year Trend) Council Budget Retreat October 21, 2025 Per Employee Per Month (PEPM) Cost Council Budget Retreat October 21, 2025 Ratio of Personnel Costs to Total Operating Costs 55.5% 58.0% 52.4% 56.4%57.2% 54.1% 54.9% 53.8% 55.6% 58.5%59.5% 61.7% 56.6% 51.2% 53.6% 53.9% 59.4% 56.7% 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Council Budget Retreat October 21, 2025 Capital Improvement Fund Fund Summary Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Total Operating Revenues 10,119,988 10,331,000 12,776,750 10,331,000 Other Sources: Total Other Sources 5,040,000 2,636,000 6,636,000 2,636,000 TOTAL REVENUES 15,159,988 12,967,000 15,412,750 14,018,925 EXPENDITURES Capital Improvements: Total Capital Improvements 7,774,827 7,302,986 20,414,801 11,325,201 Other Uses Operating Transfers-Out 3,297,060 3,611,702 3,169,288 7,656,475 Total Other Uses 3,279,060 6,611,702 3,169,288 7,656,475 TOTAL EXPENDITURES 11,053,887 10,914,688 23,584,089 18,981,676 NET SOURCE (USE) OF FUNDS 4,106,101 2,052,312 (8,171,339)(4,962,751) FUND BALANCE, Beginning of Year 15,508,980 4,677,231 19,615,081 11,443,742 FUND BALANCE, End of Year 19,615,081 6,729,543 11,443,742 6,480,991 Fund Balances Restricted For: Asphalt Overlay 423,144 423,144 Assigned For: Tract G/URA Projects 844,108 2,429,108 2,812,110 2,812,110 Unassigned: Unreserved 18,347,829 3,877,291 8,631,632 3,668,881 Total Fund Balances 19,615,081 6,729,543 11,443,742 6,481,991 Council Budget Retreat October 21, 2025 Capital Improvement Fund Total Projects Expected to be Completed in 2025 - $9,243,541 Includes: Parks Garage - $4,364,038 Avon Road Crossing - $1,012,056 Restroom Powerline Undergrounding - $481,972 Total Projects Expected to be Carryforward to 2026 - $11,171,260 Includes: US Hwy 6 Safety and Mobility Improvements - $4,600,000 H.A. Nottingham Park East Improvements - $4,926,552 WBCB River Bridge Deck Repair - $1,119,128 Capital Improvement Projects Review: Council Budget Retreat October 21, 2025 2025 Completed Projects  2025 Projects in Progress - Major Projects - Other Projects: Facilities, Parks and Open Space, Streets and Parking, Drainage, Water Systems, Utilities  New Projects 2025 Completed Projects: Council Budget Retreat October 21, 2025 All-Electric Public Works Garage Final site work in progress: electrical, HVAC, and interior finishing Budget: Planning, Design, Management: $600,000 Construction: $4,400,000 ($1,600,000 ARPA) 2025 Completed Projects: Council Budget Retreat October 21, 2025 Recycling Center Upgrade and Styrofoam Densifier Installation New containers, cardboard compactor, catwalks, and signage Colorado’s first municipal Polystyrene recycling program. Budget: $437,715 Actual: $420,382 $118,250 Eagle County $100,715 RREO Grant $20,000 Reserve for Security Cameras 2025 Completed Projects: Council Budget Retreat October 21, 2025 Electric Vehicle Charger at PD Budget: $100,000 Actual: $89,853 $12,000 CEO Grant Funds Fleet Wash Bay Lift Budget: $300,000 $256,000 CDOT Grant Funds 2025 Completed Projects: Council Budget Retreat October 21, 2025 Rec Center Break Room Remodel Budget: $15,000 Actual: $24,000 Mobile Variable Message Sign for Code Enforcement Budget: $35,000 Actual: $14,312 Other 2025 Completed Projects: Council Budget Retreat October 21, 2025 ARTF HVAC Separation Budget: $312,000 Actual: $283,366 (Ongoing) Special Events Meridian Barriers Budget: $98,503 Actual: $98,756 Art Pedestal Repairs and Solar Lights Installation Budget: $75,000 Actual: $8,140 Rec Center Painting Budget: $20,000 Actual: $20,045 2025 Major Projects in Progress: Council Budget Retreat October 21, 2025 East Park Restrooms New bathrooms, plaza, rain shelter, recreation path and seating wall, modified parking and asphalt overlay Budget: $5,586,466 $1,000,000 DOLA Grant Status: Utility work undergrounding, grading and landscaping 2025 Major Projects in Progress: Council Budget Retreat October 21, 2025 US6 Pedestrian Safety Budget: $6,100,000 $4,600,000 Grants $535,000 Eagle County Contribution Status: In construction Completion Date: June 2026 2025 Major Projects in Progress: 2026 Capital Improvement Projects Plan Work Session September 23, 2025 Pedestrian Mall Extension Budget: $6,500,000 $500,000 2025 Budget $6,000,000 Deferred to 2027 Status: 30% Design, Construction TBD Additional Scope of Work: -Adding spur to north on west side of Avon Recreation Center -Reconfiguring both parking areas to west of Avon Recreation Center -Additional drainage and Subsurface Utility Engineering (SUE) work -Lighting and electrical work -Structural Engineering work (flag poles, retaining walls. String light foundations) 2025 Major Projects in Progress: Council Budget Retreat October 21, 2025 Recreation Center Aquatics Major Refurbishment •Replace Pool deck •Replace HVAC •Replace Plumbing •Replace Electrical •New Pool Slide •Enclose Deck •Construct New and Larger Hot Tub Budget: $7M to $8.4M NOTE: Staff is proposing to allocate up to $2.4 Million of General Fund Reserves 2025 Major Projects in Progress: Council Budget Retreat October 21, 2025 West Beaver Creek Blvd Bridge Deck/Drainage Repair and Railing Replacement Budget: $1,120,000 $895,302 CDOT Grant Status: In Design, Construction 2026 2025 Major Projects in Progress: Council Budget Retreat October 21, 2025 Pedestrian Railing Design: – New Bridge Railing – New Pedestrian Railing West Beaver Creek Blvd Bridge Deck/Drainage Repair and Railing Replacement: New Bridge Railing 2025 Major Projects in Progress: 2026 Capital Improvement Projects Plan Work Session September 23, 2025 Eaglebend Park Budget: $890,000 $375,000 Grant $249,677 Developer Contribution Status: In Construction Completion Date: November 2025 2025 Major Projects in Progress: Council Budget Retreat October 21, 2025 Avon Road Pedestrian Safety Budget: $1,202,157 $697,000 CDOT Grant Status: In Construction Completion Date: November 2025 Council Budget Retreat October 21, 2025 New Capital Improvement Projects FACILITIES – Discretionary Projects Avon Regional Transportation Facility - Upgrading Meeting Room $13,500 - Heat exchangers/pumps for heat recovery $100,000 Avon Recreation Center - Recreation Center Aquatics Upgrade $8,405,000 - Door Replacement $80,000 - Fitness Studio/Storage access remodel $100,000 Other - 351 Benchmark Building Refurbishments $150,000 - Facility Office Shop $2,000,000 - Pavilion Emergency Backup $15,000 Council Budget Retreat October 21, 2025 New Capital Improvement Projects FACILITIES – Non Discretionary Projects Avon Regional Transportation Facility - Roof Repairs $100,000 - Bus Wash Replumbing $15,000 Avon Recreation Center - Hot Water Holding Tank Replacement $45,000 Other - Family Picinic Shelter $535,000 - Town Hall Attic Ventilation and Fire Alarm $30,000 Council Budget Retreat October 21, 2025 New Capital Improvement Projects Parks and Open Space – Discretionary Projects H.A Nottingham Park - Upper Field Restoration ($250,000 Grant 50/50) $250,000 - O’Neal Spur Park Improvements ($250,000 Grant 50/50) $250,000 Trails - Nottingham Park Rec Trail – (WBCB to Lake Street) $1,300,000 Other - Relocate Nottingham Historic Shed $50,000 - Wildland Fire Mitigation $40,000 - Post Blvd Irrigation and Boulders $20,000 - RAB1 & 2 Avon Rd Concrete and Landscaping Redesign $300,000 Council Budget Retreat October 21, 2025 New Capital Improvement Projects Parks and Open Space – Non Discretionary Projects H.A Nottingham Park - Park North Restrooms $759,754 - Park West Restrooms $760,000 2026 Budget Timeline Council Budget Retreat October 21, 2025 Publish Draft 2026 Draft Budget (All Funds) October 15 Present Town Manager Budget Draft (Town Council Budget Retreat) October 21 Public Hearing & 1st Reading of 2026 Budget November 11 Public Hearing & 2nd Reading of 2026 Budget November 18 Adopt 2026 Budget Resolutions Adopting 2026 Budgets and Certifying Mill Levies December 9 DIRECTION 1.Destimetrics $40,000 2.Marketing $50,000 3.Bluegrass Festival(s) $--------- 4.Lakeside Cinema $25,000 5.Mural $40,000 6.Beyond Lawn $25,000 7.Tree Top $10,000 8.VVMTA $ 5,000 9.Eagle Ice Rink $35,000 OTHER? We request polling Council to add topics for discussion. Council Budget Retreat October 21, 2025 Questions? 3%/3% Original Budget Proposed Actual Budget Amendment Budget 2024 2025 2025 2026 REVENUES Taxes 20,871,834 21,040,289$ 21,040,289$ 21,657,039$ Licenses and Permits 1,251,817 459,175 459,175 477,250 Intergovernmental 1,395,585 1,532,455 1,532,455 1,481,843 Charges for Services 2,674,191 2,090,036 2,081,896 2,338,636 Fines and Forfeitures 86,854 52,200 52,200 62,200 Investment Earnings 2,032,253 1,500,000 1,500,000 1,500,000 Other Revenue 484,990 481,000 481,000 958,462 Total Operating Revenues 28,797,524 27,155,155 27,222,015 28,475,430 Other Sources Transfer-In From Capital Projects Fund & Equipme 618,487 657,747 657,747 722,998 Total Other Sources 618,487 657,747 657,747 722,998 TOTAL REVENUES 29,416,011$ 27,812,902$ 27,879,762$ 29,198,428$ EXPENDITURES General Government, HR and Finance 7,514,717$ 7,564,478$ 7,571,595$ 7,669,291$ Community Development 1,202,610 996,414 997,914 1,041,680 Public Safety 6,341,901 6,421,938 6,429,022 6,638,994 Public Works 7,095,452 8,374,150 8,372,650 8,312,849 Recreation 2,707,394 3,205,344 3,205,344 3,427,512 Capital Expenditure from Unreserved Fund Balance 2,690,000 800,000 2,200,000 2,500,000 Total Operating Expenditures 27,552,074 27,362,324 29,057,726 29,590,327 Other Uses Transfers-Out to Debt Service - - - 502,502 Transfers-Out to Mobility Fund 1,500,000 1,500,000 1,500,000 1,500,000 Transfers-Out to Fleet Maintenance Fund 155,000 - - - Total Other Uses 1,655,000 1,500,000 1,500,000 2,002,502 TOTAL EXPENDITURES 29,207,074 28,862,324 30,557,726 31,592,829 NET SOURCE (USE) OF FUNDS 208,937 (1,049,422) (2,677,964) (2,394,401) FUND BALANCES, Beginning of Year 21,941,899 19,210,754 22,150,836 19,472,872 FUND BALANCES, End of Year 22,150,836$ 18,161,332$ 19,472,872$ 17,078,471$ FUND BALANCES: Restricted For: 3% TABOR Emergency Reserve 980,080$ 865,870$ 916,732$ 932,710$ Unassigned: 22% Minimum Reserve Balance 6,425,556 6,349,711 6,722,700 6,839,872 27% Minimum Reserve Balance - - Undesignated, Unreserved 14,745,200 10,945,751 11,833,440 9,305,890 TOTAL FUND BALANCES 22,150,836$ 18,161,332$ 19,472,872$ 17,078,471$ Fund Summary MUNICIPAL SERVICES General Fund #10 ATTACHMENT C Original Budget Proposed Actual Budget Amendment Budget Description 2024 2025 2025 2026 Taxes: General Property Tax 2,967,810$ $2,908,568 $2,908,568 3,165,318$ General Property Tax - Delinquencies - 500 500 500 General Property Tax - Interest 3,616 1,900 1,900 1,900 General Property Tax - Abatements 3,534 - -- Specific Ownership Tax 161,888 130,000 130,000 130,000 Sales Tax 13,173,452 13,145,818 13,145,818 13,505,818 Utility Tax 113,191 130,000 130,000 130,000 Accommodation Tax 2,230,500 2,458,503 2,458,503 2,458,503 Penalties and Interest 78,857 50,000 50,000 50,000 Sales Tax Audit Assessments 36,287 50,000 50,000 50,000 VAA Retail Sales Fee 1,083,164 1,100,000 1,100,000 1,100,000 Cigarette Excise Tax 239,593 245,000 245,000 245,000 Tobacco Add-on Sales Tax 314,547 360,000 360,000 360,000 Franchise Fees 465,395 460,000 460,000 460,000 Total Taxes 20,871,834 21,040,289 21,040,289 21,657,039 Licenses and Permits: Liquor Licenses 6,701 7,500 7,500 7,500 Business Licenses 262,105 185,000 185,000 200,000 Contractor's Licenses 29,105 18,625 18,625 20,000 Tobacco/Cigarette Licenses 2,750 1,750 1,750 1,750 Booting/Towing Licenses 450 600 600 600 Building Permits 866,729 225,000 225,000 225,000 Road Cut Permits 83,253 20,000 20,000 20,000 Mobile Vendor Cart Permits 724 700 700 2,400 Total Licenses and Permits 1,251,817 459,175 459,175 477,250 Intergovernmental: Federal Grants: Click It or Ticket - - -- Ballistic Vests Grant 2,166 2,000 2,000 2,000 State Grants - LEAF Grant - 12,500 12,500 12,500 High Visibility Grant 37,975 20,000 20,000 25,000 POST I70 Training Grants 25,912 45,000 45,000 45,000 DOLA Grants - 100,000 100,000 - Avon's Best and Brightest - 25,000 25,000 25,000 Other State Grants 89,848 100,000 100,000 100,000 Local Government/Other Agency Other Local Grants - - -- Revenue Detail MUNICIPAL SERVICES General Fund Original Budget Proposed Actual Budget Amendment Budget Description 2024 2025 2025 2026 Revenue Detail MUNICIPAL SERVICES General Fund State/County Shared Revenue: Conservation Trust 73,445 80,000 80,000 80,000 Motor Vehicle Registration 24,597 26,000 26,000 26,000 Highway User's Tax 223,046 191,805 191,805 236,158 County Sales Tax 691,413 746,750 746,750 746,785 Road & Bridge Fund 219,202 175,000 175,000 175,000 State Severance Tax 509 2,400 2,400 2,400 Retail Delivery Fee 7,472 6,000 6,000 6,000 Total Intergovernmental 1,395,585 1,532,455 1,532,455 1,481,843 Charges for Services: General Government: Photocopying Charges - - -- License Hearing Fees - - -- Other Fees and Charges 1,266 2,500 2,500 2,500 Credit Card and Paper Filing Fees 3,827 2,500 2,500 2,500 Community Development: Plan Check Fees 556,653 150,000 150,000 150,000 Design Review Fees 28,684 45,000 45,000 170,000 Animal Control Fees - - -- Fire Impact Fee Administration Fees 8,100 2,500 2,500 2,500 Public Safety: Police Reports 616 1,000 1,000 1,000 Police Extra Duty 33,676 27,500 27,500 40,000 Fingerprinting Fees 650 750 750 750 VIN Inspection Fees 2,625 2,000 2,000 2,000 False Alarm Fees/Misc Police Dept Fees 20 75 75 75 DUI Reimbursement 12,556 15,000 15,000 15,000 Avon Recreation Center: Admission Fees 1,431,786 1,254,000 1,254,000 1,350,000 Program Fees 31,900 33,000 33,000 30,000 Facility Rentals 22,555 22,000 22,000 22,000 Merchandise Sales 7,642 9,000 9,000 9,000 Other Recreation Services 8,972 8,800 8,800 8,800 Fitness Program Revenues 43,072 42,000 42,000 42,000 Swim Team Revenue 52,299 52,800 52,800 52,800 Private Lessons 23,344 27,500 27,500 20,000 Avon Rec CTR Gift Cards - 1,000 1,000 500 Original Budget Proposed Actual Budget Amendment Budget Description 2024 2025 2025 2026 Revenue Detail MUNICIPAL SERVICES General Fund General Recreation: Adult Program Revenues 34,407 27,500 27,500 34,000 Cabin Equipment Rentals 34,902 35,000 35,000 35,000 Athletic Field Rentals 840 240 240 240 Cabin Concessions 72 500 500 500 Youth Program Revenues 199,902 180,000 180,000 200,000 Special Events: Consession Sales 92,941 94,131 94,131 94,131 Sponsorships 9,000 10,000 10,000 10,000 Event Fees 26,630 36,600 35,100 36,200 Special Event Admission Fees 982 500 500 500 Pavillion Rentals 4,272 6,640 -6,640 Total Charges for Services 2,674,191 2,090,036 2,081,896 2,338,636 Fines and Forfeitures: Court Fines - Traffic 41,084 23,000 23,000 33,000 Court Fines - Criminal 32,950 20,000 20,000 20,000 Court Fines - Parking 3,390 3,000 3,000 3,000 Court Costs 4,955 3,000 3,000 3,000 Jury Fees - 100 100 100 Bond Forfeitures - 100 100 100 Police Training Surcharge 4,475 3,000 3,000 3,000 Total Fines and Forfeitures 86,854 52,200 52,200 62,200 Investment Earnings:2,032,253 1,500,000 1,500,000 1,500,000 Other Revenues: Recreational Amenity Fees 351,745 345,000 345,000 345,000 Lease of Town-Owned Property 4,650 3,500 3,500 414,462 Restituion and Insurance Reimbursemnet 16,769 - - 20,000 Parking Revenue 10,474 7,500 7,500 12,000 Miscellaneous Reimbursemnets 29,910 - - 30,000 Miscellaneous Nonclassified Revenues 71,442 125,000 125,000 137,000 Total Other Revenues 484,990 481,000 481,000 958,462 TOTAL REVENUES 28,797,524$ 27,155,155$ 27,147,015$ 28,475,430$ Original Budget Proposed Actual Budget Amendment Budget Description 2024 2025 2025 2026 General Government: Mayor and Town Council 280,782$ $280,813 $280,813 275,997$ Town Attorney 322,713 272,020 272,020 272,020 Town Clerk 169,121 202,971 202,971 200,033 Municipal Court 203,432 197,996 197,996 200,617 Administrative Services 900,077 964,370 964,370 999,090 Community Relations 374,510 363,493 363,493 369,560 Economic Development 351,638 215,430 215,430 230,732 Special Events 1,320,326 1,510,463 1,517,580 1,390,007 Community Grants 120,000 108,000 108,000 108,000 Sustainability 212,603 268,272 268,272 216,162 Subtotal General Government 4,255,202 4,383,828 4,390,945 4,262,218 Human Resources: Human Resources 800,835 770,739 770,739 802,384 Finance and Information Technology: Finance 1,090,137 1,156,096 1,156,096 1,212,330 Information Systems 844,995 835,354 835,354 860,588 Nondepartmental 523,548 418,461 418,461 531,771 Subtotal Finance and IT 2,458,680 2,409,911 2,409,911 2,604,689 Total General Government, HR and Finance 7,514,717 7,564,478 7,571,595 7,669,291 Community Development: Planning and Zoning Commission 12,368 14,425 14,425 16,400 Planning 860,329 639,767 641,267 674,531 Building Inspection 329,913 342,222 342,222 350,749 Total Community Development 1,202,610 996,414 997,914 1,041,680 .... Police Department: Administration 1,195,160 1,289,337 1,289,337 1,281,833 Patrol 4,259,558 4,259,000 4,266,084 4,644,038 Investigations 552,116 616,124 616,124 407,044 Code Enforcement 335,067 257,477 257,477 306,079 Total Police Department 6,341,901 6,421,938 6,429,022 6,638,994 Department Expenditure Summaries MUNICIPAL SERVICES General Fund Original Budget Proposed Actual Budget Amendment Budget Description 2024 2025 2025 2026 Department Expenditure Summaries MUNICIPAL SERVICES General Fund Public Operations: Administration 440,676 511,668 511,668 413,453 Engineering 396,536 678,199 678,199 886,223 Roads and Bridges 3,333,366 3,844,058 3,844,058 3,893,818 Parks 826,326 1,034,211 1,032,711 885,824 Buildings and Facilities 2,098,548 2,306,014 2,306,014 2,233,532 Total Public Works Department 7,095,452 8,374,150 8,372,650 8,312,849 Recreation Department: Administration 300,111 348,556 348,556 351,930 Adult Programs 53,283 91,150 91,150 113,611 Aquatics 1,002,906 1,044,788 1,044,788 1,154,516 Fitness 274,446 361,592 361,592 331,110 Guest Services 572,015 719,904 719,904 800,282 Youth Programs 247,724 309,342 309,342 352,657 Communtiy Swim Program 256,908 330,012 330,012 323,405 Total Recreation 2,707,393 3,205,344 3,205,344 3,427,512 TOTAL OPERATING EXPENDITURES 24,862,073$ 26,562,324$ 26,576,525$ 27,090,327$ Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 SEE FUND SUMMARY EXPENDITURES BY CATEGORY The Urban Renewal Fund's main source of funding is property tax increment revenues for Urban Renewal Plan areas within the Town. The Town Center West Urban Renewal Plan Area was created in 2007, and is the only urban renewal plan area within Avon. The plan area has a 25-year life for tax increment financing. Property tax increment revenues for 2025 are based upon a preliminary increment of $50,287,670 and a mill rate of 56.56. BUDGET SUMMARY: AVON URBAN RENEWAL FUND ADMINISTRATION OF THE FUND The Avon Urban Renewal Fund is administered by the AURA Treasurer / Town of Avon Chief Finance Officer. FINANCIAL SUMMARY Fund Summary Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Taxes 2,475,396$ 2,912,197$ 2,912,197$ 2,983,325$ Investment Earnings 2,552 - - - TOTAL REVENUES 2,477,948 2,912,197 2,912,197 2,983,325 EXPENDITURES Current: General Government - 1,000 1,000 1,000 Treasurer Fees 74,076 102,000 102,000 89,500 Debt Service: Principal 648,867 664,728 664,728 679,761 Interest 99,843 84,466 84,466 68,705 Fiscal Charges 400 1,000 1,000 1,000 Total Operating Expenditures 823,186 853,194 853,194 839,966 Other Uses Transfers Out - Capital Projects Fund 1,750,000 1,750,000 1,750,000 1,750,000 TOTAL EXPENDITURES 2,573,186 2,603,194 2,603,194 2,589,966 NET SOURCE (USE) OF FUNDS (95,238) 309,003 309,003 393,359 FUND BALANCES, Beginning of Year 285,495 285,495 190,257 499,260 FUND BALANCES, End of Year 190,257$ 594,498$ 499,260$ 892,619$ AVON URBAN RENEWAL AUTHORITY #22 Summary Debt Service Summary Final Original Revised Proposed Account Actual Budget Budget Budget Number Description 2024 2025 2025 2026 DEBT SERVICE 932 Series 2013, Tax Increment Revenue Bonds 65101 Principal -$ -$ -$ -$ 65102 Interest - - - - 65103 Fiscal Agent Fees - - - - 65108 Arbitrage Compliance Fees - - - - 933 Series 2017, Tax Increment Revenue Bonds 65101 Principal 197,867 203,728 203,728 209,761 65102 Interest 50,215 44,355 44,355 38,321 65103 Fiscal Agent Fees 500 500 500 500 65108 Arbitrage Compliance Fees - - - - 934 Series 2020, Tax Increment Revenue Bonds 65101 Principal 451,000 461,000 461,000 470,000 65102 Interest 49,627 40,111 40,111 30,384 65103 Fiscal Agent Fees 500 500 500 500 65108 Arbitrage Compliance Fees - - - - 60000 TOTAL DEBT SERVICE 749,709$ 750,194$ 750,194$ 749,466$ AVON URBAN RENEWAL AUTHORITY Debt Service Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026EXPENDITURES BY CATEGORY SEE FUND SUMMARY The Community Enhancement Fund (CEF) originates from the Franchise Agreement the Town of Avon has with Holy Cross Energy to sell electricity to the Town. One percent (1%) of the revenue generated by Holy Cross Energy in the Town of Avon is placed in the Community Enhancement Fund and is restricted to the following uses: beautification projects, energy conservation projects, equipment and technology upgrades for schools, scholarship funds, acquisition of open space and/or park land and development, sponsorship of special community events, and undergrounding of overhead electric and other utility lines. Recently added to the list are distributed generation and alternative energy projects. The CEF generates approximately $90,000/year and at the end of 2025 there is estimated be $32,078 available in the CEF Fund Balance. BUDGET SUMMARY: COMMUNITY ENHANCEMENT FUND ADMINISTRATION OF THE FUND The Town Engineer administers the Community Enhancement Fund. FINANCIAL SUMMARY Fund Summary Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Other Revenue: Community Enhancement Fees 88,478$ 90,000$ 90,000$ 90,000$ Total Operating Revenues 88,478 90,000 90,000 90,000 Other Sources Transfers In - General Fund - - - - TOTAL REVENUES 88,478 90,000 90,000 90,000 EXPENDITURES Public Works: Community Enhancement 14,277 20,000 20,000 20,000 Total Operating Expenditures 14,277 20,000 20,000 20,000 Other Uses Transfers Out - Capital Projects Fund 100,000 361,000 361,000 - TOTAL EXPENDITURES 114,277 381,000 381,000 20,000 NET SOURCE (USE) OF FUNDS (25,799) (291,000) (291,000) 70,000 FUND BALANCES, Beginning of Year 348,877 319,774 323,078 32,078 FUND BALANCES, End of Year 323,078$ 28,774$ 32,078$ 102,078$ FUND BALANCES: Restricted For: Community Enhancement Projects 323,078$ 28,774$ 32,078$ 102,078$ TOTAL FUND BALANCES 323,078$ 28,774$ 32,078$ 102,078$ MUNICIPAL SERVICES Community Enhancement Fund #23 Revenue Detail Final Original Revised Proposed Account Actual Budget Budget Budget Number Description 2024 2025 2025 2026 Other Revenues: 58106 Community Enhancement Fees 88,478$ 90,000$ 90,000$ 90,000$ 58000 Total Other Revenues 88,478 90,000 90,000 90,000 Other Sources: 59201 Transfers In - General Fund - - - - 59000 Total Other Sources - - - - 50000 TOTAL REVENUES 88,478$ 90,000$ 90,000$ 90,000$ MUNICIPAL SERVICES Community Enhancement Fund #23 Section II, Page 8 EXHIBIT B COMMUNITY ENHANCEMENT FUND HISTORY Original Revised Calendar Amount Budget Budget Actual Ending Year Received Budget Request Amount Amount Expenditure Balance 2001 1 4,000$ -$ -$ -$ 4,000$ 2001 1 32,356 - - - 36,356 2002 1 42,824 - - - 79,180 2003 1 44,766 - - - 123,946 2004 1 50,664 - - - 174,610 2005 1 60,699 - - - 235,309 2006 64,133 - - - 299,442 Purchase of Wind Power 60,000 - - 2007 2 62,907 Energy Audit - 28,000 26,252 336,097 Whitewater Rodeo 36,000 36,000 36,000 LED Holiday Lighting 10,800 10,800 10,800 2008 74,585 Appraisal for Open Space 15,000 15,000 15,000 348,882 Fleet Maintenance Lighting 20,000 20,000 20,000 Ironkids 30,000 30,000 30,000 2009 70,136 LED Holiday Lighting 10,000 10,000 10,000 359,018 Avon Rec Center Lighting 40,000 29,000 29,000 Ironkids 20,000 20,000 20,000 Nottingham Park Pavilion 3 200,000 40,000 40,000 2010 71,067 Fishing Pier 20,000 20,000 20,000 321,085 Ironkids 10,000 10,000 10,000 World Alpine Championships 50,000 - - 2011 74,383 Undergrounding 4 100,000 - - 385,468 2012 72,862 Mall Improvement Project 5 250,000 - - Undergrounding 4 100,000 - - 458,330 2013 84,398 Heat Recovery Expansion 6 350,000 - - 542,728 2014 78,268 Nottingham Park Restrooms 275,000 - - Avon Mall Improvement - 608,000 608,000 12,996 2015 77,473 Nothing Budgeted - - - 90,469 2016 71,736 Undergrounding 100,000 - - 62,205 2017 78,545 Undergrounding 158,000 142,000 140,750 - 2018 83,009 Undergrounding 80,000 80,000 - 83,009 2019 83,072 Nothing Budgeted - - - 166,081 2020 81,392 Dancing in the Park - 30,000 - 247,473 Page 1 EXHIBIT B COMMUNITY ENHANCEMENT FUND HISTORY 2021 82,448 Undergrounding 120,000 - - 329,921 W. Avon Preserve 28,500 28,500 28,500 301,421 Dancing in the Park 30,000 - - 301,421 2022 87,665 Undergrounding 120,000 - - 389,086 Building Electrification Conference 16,000 - 11,312 377,774 2023 91,103 Undergrounding 120,000 - 120,000 348,877 Building Electrification Conference - - - 348,877 2024 88,478 Undergrounding 100,000 - 100,000 337,355 Building Electrification Conference 20,000 - 14,277 323,078 2025 90,000 Undergrounding 361,000 - 361,000 52,078 Building Electrification Conference 20,000 - 17,390 34,689 2026 90,000 Undergrounding - - - 124,689 Building Electrification Conference 20,000 - - 104,689 Notes: 6) The original proposal to extend the Town's Heat Recovery system along the length of the Mall and connect with the Wyndham and Avon Station was re-evaluated during the process for approving the Wyndham development on Lot 61. 1) Amounts received from 2001-2005 were accounted for in the General Fund. In 2006 a separate fund was established for the Community Enhancement monies. A transfer from the General Fund in the amount of $235,309 was made to establish the new Community Enhancement Fund. Because of an oversight, the amount transferred was $2,000 more than the actual amounts received from 2001 -2005. 2) In 2007, the Town budgeted $60,000 for purchasing wind power. It was subsequently learned that the use of Community Enhancement funds was not allowed for this purpose. Subsequently, $26,252 was used for an energy audit of the Town's facilities. 3) The Nottingham Park Pavilion project for which Community Enhancment funds were approved in the amount of $200,000, was subsequently removed from the Town's long-range CIP program due to the cost of the project and lack of Town funds available. A total of $40,000 in Community Enhancement funds was used for the design cost, with the remained turned back as unused. 4) The US Hwy 6 Trail undergrounding project has been delayed due to high project costs related to the Eagle Valley Trails projects. 5) The Mall Improvement Project was delayed due to the impending development of Lot 61. Page 2 Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 35,283$ 75,934$ 75,934$ 44,461$ Commodities - - - - Contract Services 10,474 41,000 41,000 51,369 Other Operating Costs 31,500 31,500 31,500 31,500 Capital Outlay - 4,000 4,000 4,000 Total 77,257$ 152,434$ 152,434$ 131,330$ Water Utilities 77,257$ 152,434$ 152,434$ 131,330$ Total 77,257$ 152,434$ 152,434$ 131,330$ EXPENDITURES BY PROGRAM PROGRAM ACTIVITIES AND OPERATIONS: WATER FUND Management of Water Fund Capital Improvement Projects: Includes initial planning, engineering, design and construction of water-related improvements. Long-Range Planning: Includes oversight of water rights and work on the resolution of issues with the Water Authority as identified in the Strategic Plan. BUDGET SUMMARY: WATER FUND ADMINISTRATION OF THE FUND The Water Fund is administered by the Town Engineer. Approximately 20% of the Engineer's total administration time is charged to the Water Fund. FINANCIAL SUMMARY EXPENDITURES BY CATEGORY The Water Fund collects revenues, which are restricted to water related projects and expenses. Revenues are generated by a $4,000 per Single Family Equivalent (SFE) water tap fee and a $3.25/SFE/month fee on the water bill. Expenditures in the Water Fund include engineering and construction of projects, water attorney fees and irrigation ditch maintenance. In addition, revenues are contributed to third parties for water quality monitoring, river clean-up and associated projects. Fund Summary Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Charges for Services: Water Surcharges 175,381$ 170,000$ 170,000$ 170,000$ Tap Fees (23,200) 25,000 25,000 25,000 Tap Fees - Mountain Star - 4,000 4,000 4,000 Total Charges for Services 152,181 199,000 199,000 199,000 Other Revenues Nonclassified Revenues - - - - TOTAL REVENUES 152,181$ 199,000$ 199,000$ 199,000$ EXPENDITURES Water Utilities 77,257 152,384 121,602 131,330 Total Operating Expenditures 77,257 152,384 121,602 131,330 Other Uses Transfers Out - Capital Projects Fund 500,000 100,000 - - TOTAL EXPENDITURES 577,257 252,384 121,602 131,330 NET SOURCE (USE) OF FUNDS (425,076) (53,384) 77,398 67,670 FUND BALANCES, Beginning of Year 430,707 399,386 5,631 83,029 FUND BALANCES, End of Year 5,631$ 346,002$ 83,029$ 150,699$ MUNICIPAL SERVICES Water Fund #24 Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Taxes: Short-term Rental Tax 999,737$ 1,001,099$ 1,001,099$ 1,013,112$ Use Tax on Construction Materials - 500,000 500,000 400,000 Intergovernmental: More Housing NOW Grant 61,868 160,000 216,000 - Local Planning Capacity Grant - - - 220,000 Charges for Services: Rental Revenues - Employees 80,483 87,000 87,000 138,300 Rental Revenues - Employees Investment Earnings - - - - Other Revenue: Misc Revenue 9,927 9,000 9,000 9,000 Loan Principal Repayment - - - - Nonclassified Revenues - - - - Total Operating Revenues 1,152,015 1,757,099 1,813,099 1,780,412 Other Sources Operating Transfers-In (RETT)652,909 500,000 781,961 500,000 Total Other Sources 652,909 500,000 781,961 500,000 TOTAL REVENUES 1,804,924 2,257,099 2,595,060 2,280,412 EXPENDITURES General Government: Planning and Consulting 245,893 1,180,000 1,995,735 - Sherwood Meadows Special Assessment 48,892 - - - Mi Casa Good Deeds 664,230 600,000 1,685,338 1,750,000 MEHOP 250,000 500,000 375,000 625,000 Grant Consulting 27,000 26,000 26,000 24,000 Tract Y Contribution - - 600,000 - R&M Rental Town Owned Units - 20,000 20,000 20,000 Personnel Expenses - 131,163 131,163 145,291 Other Professional Services - - - 4,000 Professional Development - - - 2,750 Community Housing Operating Expenditures 1,112 18,366 18,366 30,000 TOTAL EXPENDITURES 1,237,127 2,475,529 4,851,602 2,601,041 NET SOURCE (USE) OF FUNDS 567,797 (218,430) (2,256,542) (320,628) FUND BALANCES, Beginning of Year 3,048,139 1,169,299 3,615,936 1,359,394 FUND BALANCES, End of Year 3,615,936$ 950,869$ 1,359,394$ 1,038,766$ Fund Summary MUNICIPAL SERVICES Community Housing Fund #25 CAPITAL PROJECTS FUND 5-YEAR PLAN INVENTORY DETAIL CARRYFORWARD Current Total 2024 and Original Revised Proposed Project Prior Yr.Current year Budget Budget Budget Project #Community Housing Projects Budget Actuals 2025 2025 2025 2026 2027 2028 2029 2030 Planning and Consulting: 10002 East Parcels 210,000 30,034 - 50,000 179,966 - - - - - 10004 Lot 5 Employee Housing - Design 1,500,000 257,894 8,728 500,000 1,242,106 - - - - - 10005 Eagle County Regional Housing Action Plan 224,000 152,205 48,694 - 133,663 - - - - - 10006 Potential Housing Projects 400,000 7,909 - 200,000 - - - - - - 10007 Slopeside 450,000 - 147,170 50,000 150,000 - - - - - 10009 State Land Board Housing Developmnet 160,000 - - 30,000 30,000 - - - - - Multi Jurisdictional Housing Authory 200,000 200,000 200,000 - Wildridge Annex 75,000 75,000 30,000 - East Avon Preserve 75,000 75,000 30,000 - West PA 140,000 - Facilities: NEW Town Owned Community Housing - - - - - - - - - - Total Community Housing Projects 1,710,000$ 287,928$ 204,592$ 1,180,000$ 1,995,735$ -$ -$ -$ -$ -$ Projected Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 SEE FUND SUMMARY EXPENDITURES BY CATEGORY BUDGET SUMMARY: EXTERIOR ENERGY OFFSET FUND The Exterior Energy Offset Fund (EEOP) was established to encourage sustainable, energy efficient, exterior heating solutions that conserve energy and natural resources. EEOP considers exterior energy uses over a nominal amount and establishes fees based on average British Thermal Units (BTUs) required for such amenities over a 20-year period in our climate. Fees are exempted if renewable energy system(s) are installed on-site prior to completion of the amenity which generate the equivalent of 50% of the energy needed for the exterior energy use. Any partial renewable offsets and/or energy efficiency rebates earned may be credited accordingly. System design, calculations, and field inspection are required and must be verified by the Town's Building Official. (b) The following EEOP fees shall apply at the time of Building Permit. Fees collected at building permit are placed in the EEOP fund to create financial assistance, rebates, and incentives to promote energy efficient projects elsewhere within the Town of Avon. Expenditures of EEOP funds shall be used for: a) Provide educational materials and outreach for Town of Avon residents, businesses, employees and building owners including but not necessarily limited to printed guides, efficient building educational events, a webpage with available resources, links, and information. (b) Planning, design and implementation of renewable energy generation projects. (c) Providing a community grant and/or rebate program for energy efficiency enhancements or renewable energy generation projects. (d) Funding other resources and administrative costs associated with green building and environmental sustainability oriented efforts. (e) Special consideration is given to projects that positively affect occupants of local affordable housing or low income residents in Town of Avon ADMINISTRATION OF THE FUND The Town Manager administers the Exterior Energy Offset Fund. FINANCIAL SUMMARY Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Licenses and Permits: Exterior Energy Offset Fee 18,264$ 25,000$ 25,000$ 25,000$ Total Operating Revenues 18,264 25,000 25,000 25,000 TOTAL REVENUES 18,264 25,000 25,000 25,000 EXPENDITURES Community Development: Project Planning & Consulting - 44,000 44,000 15,000 Energy Efficiency Projects 46,019 40,000 40,000 40,000 Total Operating Expenditures 46,019 84,000 84,000 55,000 TOTAL EXPENDITURES 46,019 84,000 84,000 55,000 NET SOURCE (USE) OF FUNDS (27,755) (59,000) (59,000) (30,000) FUND BALANCES, Beginning of Year 224,901 198,222 197,146 138,146 FUND BALANCES, End of Year 197,146$ 139,222$ 138,146$ 108,146$ Fund Summary MUNICIPAL SERVICES Exterior Energy Offset Fund #27 Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 SEE FUND SUMMARY EXPENDITURES BY CATEGORY BUDGET SUMMARY: DISPOSABLE PAPER BAG FEE FUND The Disposable Paper Bag Fee Fund was established in order to account for fees received by the Town from retailers who are required to pay ten cents ($0.10) for each disposable paper bag used during a retail purchase. Effective May 1, 2018 it is unlawful for retailers to provide disposable plastic bags to customers at point of sale. The purpose of the program is to protect the public health, safety and welfare, to address the environmental problems associated with disposable bags, and to relive taxpayers of the costs imposed upon the Town associated with disposable bags. The intent is to encourage the use of reusable bags. The fee shall be used exclusively for the following purposes: (1) producing and providing reusable bags to Town residents and guests; (2) educating Town residents, businesses and guests about the impacts of waste on the Town's environmental health, the importance of reducing the number of disposable bags entering the waste stream, and the impact of disposable bags on the Town's waterways and the environment; (3) creating public educational campaigns to raise awareness about waste reduction and recycling; (4) funding programs and infrastructure that allows the Avon community to reduce waste and recycle; (5) purchasing and installing equipment designed to minimize waste pollution, including recycling containers and waste receptacles; (6) funding community cleanup or collection events and other activities to reduce waste; (7) maintaining a public website for the purpose of educating the Town's residents and guests on waste reduction efforts; (8) providing educational information to customers about the Disposable Paper Bag Fee; (9) training retailer staff in the implementation and administration of the Disposable Paper Bag Fee; (10) improving or altering infrastructure to allow for the administration, collection, implementation, and reporting of the Disposable Paper Bag Fee; and (11) paying for the administration of the Disposable Paper Bag Fee Program. ADMINISTRATION OF THE FUND The Town Manager administers the Disposable Paper Bag Fee Fund. FINANCIAL SUMMARY Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Other Revenues Disposable Paper Bag Fee 66,157$ 25,000$ 25,000$ 45,000$ Resale of Trash & Recycling Bins 8,276 - - - Total Operating Revenues 74,433 25,000 25,000 45,000 TOTAL REVENUES 74,433 25,000 25,000 45,000 EXPENDITURES General Government: Waste Reduction and Recycling 19,978 45,440 45,440 67,600 Total Operating Expenditures 19,978 45,440 45,440 67,600 TOTAL EXPENDITURES 19,978 45,440 45,440 67,600 NET SOURCE (USE) OF FUNDS 54,455 (20,440) (20,440) (22,600) FUND BALANCES, Beginning of Year 94,062 82,602 148,517 128,077 FUND BALANCES, End of Year 148,517$ 62,162$ 128,077$ 105,477$ Fund Summary MUNICIPAL SERVICES Disposable Paper Bag Fee Fund #28 Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 SEE FUND SUMMARY The Debt Service fund is used to account for the accumulation of resources for the payment of principal and interest on the Town's debt not accounted for in any other fund. Accounted for in this fund are the Series 2020 Refunding Certificates of Participation issued for the Regional Transportation Facility, the Series 2014B Certificates of Participation issued for street improvements, and the Series 2016 Certificates of Participation that were issued to finance the construction of a new public safety facility. BUDGET SUMMARY: DEBT SERVICE FUND ADMINISTRATION OF THE FUND The Chief Finance Officer administers the Debt Service Fund. FINANCIAL SUMMARY EXPENDITURES BY CATEGORY Fund Summary Original Revised Proposed Account Actual Budget Budget Budget Number Description 2024 2025 2025 2026 REVENUES 57101 Investment Earnings 173$ -$ -$ -$ 58999 Miscellaneous Nonclassifed Revenues - - - - Other Sources: 59201 Transfers-In from General Fund - - - 502,502 59201 Transfers-In from Capital Projects Fund 962,124 960,756 960,756 960,756 50000 TOTAL REVENUES 962,297 960,756 960,756 1,463,258 EXPENDITURES Debt Service: Series 2025, Certificates of Participation (Walgreens) 65101 Principal - - - 130,000 65102 Interest - - - 372,502 65103 Fiscal Agent Fees - - - 1,500 65109 Cash Management Fees - - - 50 924 Series 2010, Certificates of Participation 65101 Principal - - - - 65102 Interest - - - - 65103 Fiscal Agent Fees - - - - 65108 Arbitrage Compliance Fees - - - - 65109 Cash Management Fees - - - - 926 Series 2014B, Certificates of Participation (Street Improvements) 65101 Principal 265,000 275,000 275,000 280,000 65102 Interest 52,116 44,087 44,087 35,754 65103 Fiscal Agent Fees 1,500 1,500 1,500 1,500 65109 Cash Management Fees 2 50 50 50 927 Series 2016, Certificates of Participation (Public Safety Facility) 65101 Principal 305,000 320,000 320,000 325,000 65102 Interest 136,175 127,025 127,025 120,625 65103 Fiscal Agent Fees - 2,250 2,250 2,500 65108 Arbitrage Compliance Fees - - - - 65109 Cash Management Fees 2 50 50 50 928 Series 2020, Refunding Certificates of Participation (Series 2010 New Money) 65101 Principal 178,000 175,000 175,000 179,000 65102 Interest 15,683 13,494 13,494 1,134 65103 Fiscal Agent Fees 2,250 2,250 2,250 2,500 65108 Arbitrage Compliance Fees - - - - 65109 Cash Management Fees 2 50 50 50 Total Debt Service Expenditures 955,730 960,756 960,756 1,452,215 NET SOURCE (USE) OF FUNDS 6,567 - - 11,043 FUND BALANCES, Beginning of Year 40,745 40,258 47,312 40,258 FUND BALANCES, End of Year 47,312$ 40,258$ 40,258$ 51,301$ MUNICIPAL SERVICES Debt Service Fund #31 Year Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest 2025 355,000.00 27,318.30 461,000.00 40,111.10 203,727.73 44,354.89 320,000.00 127,025.00 275,000.00 44,086.50 2026 363,000.00 22,951.80 470,000.00 30,384.00 209,761.93 38,320.69 325,000.00 120,625.00 280,000.00 35,754.00 2027 369,000.00 18,486.90 480,000.00 20,467.00 215,974.84 32,107.78 330,000.00 114,125.00 290,000.00 27,270.00 2028 374,000.00 13,948.20 490,000.00 10,339.00 222,371.78 25,710.84 345,000.00 100,925.00 300,000.00 18,483.00 2029 378,000.00 9,348.00 - - 228,958.19 19,124.43 355,000.00 87,125.00 310,000.00 9,393.00 2030 382,000.00 4,698.60 - - 235,739.68 12,342.94 370,000.00 72,925.00 - - 2031 - - - - 242,721.93 5,360.69 385,000.00 58,125.00 - - 2032 - - - - - - 395,000.00 48,018.76 - - 2033 - - - - - - 405,000.00 37,650.00 - - 2034 - - - - - - 420,000.00 25,500.00 - - 2035-2045 - - - - - - 430,000.00 12,900.00 - - Total 2,221,000.00$ 96,751.80$ 1,901,000.00$ 101,301.10$ 1,559,256.08$ 177,322.26$ 4,080,000.00$ 804,943.76$ 1,455,000.00$ 134,986.50$ Funding: Interest Dates: Date of Issue: Interest Rate: Issue Amount:$3,983,000 $4,111,000 $3,800,000 Series 2016Series 2017 2.00% - 4.00%2.90% $6,300,000$3,000,000 Real Estate Transfer Taxes, General Revenues of the Town Urban Renewal Fund Tax Increment Revenues June 1 and December 1June 1 and December 1 December 1, 2035December 1, 2031September 2, 2020 May 1, 2020 December 1, 2029 1.230%2.110%3.03% Real Estate Transfer Taxes, Fleet Maintenance Revenues Urban Renewal Fund Tax Increment Revenues Real Estate Transfer Taxes, General Revenues of the Town June 1 and December 1 June 1 and December 1 June 1 and December 1 Series 2020 Series 2020 Series 2014B Refunding Certificates of Participation Tax Increment Revenue Refunding Loan Certificates of ParticipationCertificates of ParticipationTax Increment Revenue Bonds TOWN OF AVON Self-Supported Bonded Debt Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Taxes 73,037$ 69,487$ 69,487$ 72,000$ Intergovernmental 338,398 294,000 294,000 254,000 Charges for Services 504,656 379,869 379,869 459,869 Fines and Forfeitures - - - Other Revenues 54,280 145,611 145,611 153,153 Total Operating Revenues 970,371 888,967 888,967 939,022 Other Sources Transfers In from General Fund 1,500,000 1,500,000 1,500,000 1,500,000 Transfers In from Capital Projects Fund 200,000 200,000 200,000 200,000 Total Other Sources 1,700,000 1,700,000 1,700,000 1,700,000 TOTAL REVENUES 2,670,371 2,588,967 2,588,967 2,639,022 EXPENDITURES Administration 292,638 366,821 366,821 357,673 Transit Operations 1,687,989 1,772,701 1,810,781 1,900,850 Washbay 275,006 287,505 341,505 318,941 Mobility Programs 510,651 367,116 369,816 349,600 Parking Management - - - - TOTAL EXPENDITURES 2,766,284 2,794,143 2,888,923 2,927,064 NET SOURCE (USE) OF FUNDS (95,913) (205,176) (299,956) (288,042) FUND BALANCES, Beginning of Year 896,717 1,098,870 800,804 500,848 FUND BALANCES, End of Year 800,804$ 893,694$ 500,848$ 212,806$ Fund Summary MUNICIPAL SERVICES Mobility Fund #52 Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Intergovernmental -$ -$ -$ -$ Charges for Services 2,833,337 2,114,254 2,114,254 2,461,890 Other Revenue 17,728 - - - Total Operating Revenues 2,851,065 2,114,254 2,114,254 2,461,890 Other Sources Transfers-In from General Fund - - - - Transfers-In from Capital Projects Fund 348,022 433,825 433,825 495,611 Total Other Sources 348,022 433,825 433,825 495,611 TOTAL REVENUES 3,199,087 2,548,079 2,548,079 2,957,501 EXPENDITURES Public Works: Fleet Maintenance 2,698,986 2,254,121 2,254,121 2,447,844 Total Operating Expenditures 2,698,986 2,254,121 2,254,121 2,447,844 NET SOURCE (USE) OF FUNDS 500,101 293,958 293,958 509,657 FUND BALANCES, Beginning of Year 879,336 813,439 1,379,437 1,673,395 FUND BALANCES, End of Year 1,379,437$ 1,107,397$ 1,673,395$ 2,183,052$ Fund Summary MUNICIPAL SERVICES Fleet Maintenance Enterprise Fund #61 Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 SEE FUND SUMMARY EXPENDITURES BY CATEGORY The Equipment Repacement Fund is used to account for the rental of certain vehicles and equipment to other departments for the accumulation of funds for future replacements. BUDGET SUMMARY: EQUIPMENT REPLACEMENT FUND ADMINISTRATION OF THE FUND The Equipment Replacement Fund is administered by the Chief Finance Officer with assistance from other department directors. FINANCIAL SUMMARY Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 REVENUES Charges for Services: Equipment Replacement Charges 1,203,761$ 1,448,022$ 1,448,022$ 1,448,022$ Interest Earnings 173,490 120,000 120,000 120,000 Other Revenue: Insurance Claim Reimbursements - - - - Total Operating Revenues 1,377,251 1,568,022 1,568,022 1,568,022 Other Sources Transfers-In from Capital Projects Fund 652,538 859,375 859,375 463,300 Sales of Fixed Assets 103,148 120,000 120,000 120,000 Total Other Sources 755,686 979,375 979,375 583,300 TOTAL REVENUES 2,132,937 2,547,397 2,547,397 2,151,322 EXPENDITURES Capital Outlay: Fleet and Heavy Equipment 870,204 2,115,172 2,115,172 222,269 Recreation Center Equipment 68,342 49,930 49,930 46,538 Computer and Office Equipment 157,772 118,854 11,854 47,754 Machinery and Equipment 372,028 59,210 59,210 104,615 Heat Recovery - - - - Total Operating Expenditures 1,468,346 2,343,166 2,236,166 421,176 Other Uses: Transfer-Out to Capital Projects Fund - 425,000 425,000 425,000 TOTAL EXPENDITURES 1,468,346 2,768,166 2,661,166 846,176 NET SOURCE (USE) OF FUNDS 664,591 (220,769) (113,769) 1,305,146 FUND BALANCES, Beginning of Year 4,812,821 4,169,800 5,477,412 5,363,643 FUND BALANCES, End of Year 5,477,412$ 3,949,031$ 5,363,643$ 6,668,789$ Fund Summary MUNICIPAL SERVICES Equipment Replacement Internal Service Fund #63 Final Original Revised Proposed Account Actual Budget Budget Budget Number Description 2024 2025 2025 2026 Charges for Services: Equipment Rental Charges 54904 Nondepartmental 175,640$ 144,337 144,337 144,337 54905 Comm Dev - Building Inspection - 8,250 8,250 8,250 54904 Police - Administration 27,222 22,235 22,235 22,235 54904 Police - Patrol 193,289 261,551 261,551 261,551 54904 Police - Investigations 15,705 23,205 23,205 23,205 54904 Engineering 1,324 17,858 17,858 17,858 54904 Code Enfocement - 12,004 12,004 12,004 54904 Public Works - Roads and Bridges 245,060 314,579 314,579 314,579 54904 Public Works - Parks 154,920 141,143 141,143 141,143 54904 Buildings and Facilities 59,883 130,304 130,304 130,304 54904 Mobility - Operations 17,314 35,144 35,144 35,144 54904 Mobility - Wash Bay 106,016 106,016 106,016 106,016 54904 Fleet Maintenance 19,966 48,926 48,926 48,926 54903 Recreation - Administration 19,532 24,656 24,656 24,656 54904 Recreation - Aquatics 17,149 15,054 15,054 15,054 54904 Recreation - Fitness 150,741 142,761 142,761 142,761 54000 Total Charges for Services 1,203,761 1,448,023 1,448,023 1,448,023 57000 Investment Earnings 57101 Investment Earnings 173,490 120,000 120,000 120,000 Other Revenue 58205 Insurance Claim Reimbursements - - - - Other Sources: 59201 Transfers-In from Capital Projects Fund 652,538 859,375 135,000 463,300 59101 Sale of Fixed Assets 103,148 120,000 120,000 120,000 59000 Total Other Sources 755,686 979,375 255,000 583,300 50000 TOTAL REVENUES 2,132,937$ 2,427,398$ 1,703,023$ 2,151,323$ Revenue Detail MUNICIPAL SERVICES Equipment Replacement Internal Service Fund #63 TOWN OF AVON DETAILED BUDGET REQUESTS 2026 Proposed Budget Department:N/A Program:Computers and Office Equipment #813 2026 Account Proposed Number Account Name Justification Budget EQUIPMENT REPLACEMENT: Computers and Office Equipment DC-VMHOST 03 19,333 BU-BMHOST 19,333$ 38,666 66402 Computers and Peripherals 66403 Audio / Visual Cameras Recycle Center 9,088 66404 Furniture and Fixtures - 66000 Total Capital Outlay 47,754$ TOWN OF AVON DETAILED BUDGET REQUESTS 2026 Proposed Budget Department:N/A Program:Machinery and Equipment #814 2026 Account Proposed Number Account Name Justification Budget EQUIPMENT REPLACEMENT: Machinery and Equipment Variable Message Signs 10084 Variable Message Signs 10084 Variable Message Signs 10084 SandPro Tiller 22926 ProGator 2030A 42379 Power Steering Machine 2369 Brake Service Machine 4664 Oil Filter Crusher 2025 104,615$ -$ 66499 Other Machinery and Equipment 104,615 66000 Total Capital Outlay 104,615$ TOWN OF AVON DETAILED BUDGET REQUESTS 2026 Proposed Budget Department:N/A Program:Recreation Equipment #812 2026 Account Proposed Number Account Name Justification Budget EQUIPMENT REPLACEMENT: Recreation Center 10 Spin Bikes 29,640 Half Rack Squat 2,030 Plate Loaded Leg Press 6,378$ Plate Loaded Squat Press 5,593 Plate Loaded Seated Calf 2,897 66407 Athletic and Recreational Equipment 46,538 66000 Total Capital Outlay 46,538$ TOWN OF AVON DETAILED BUDGET REQUESTS 2026 Proposed Budget Department:N/A Program: Fleet and Heavy Equipment #811 Account 2026 Proposed Number Account Name Justification Budget EQUIPMENT REPLACEMENT: Fleet and Heavy Equipment General Goverenment: #363 Ford Interceptor 68,188 #226 Plow Truck 44,951 #361 Tahoe PD 54,565 #362 Tahoe PD 54,565 66501 Automobiles and Light-duty Trucks 222,269 66502 Heavy Trucks and Moving Equipment - 66000 Total Capital Outlay 222,269$ Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 2,029,176$ 2,192,907$ 2,190,407$ 2,234,761$ Commodities 85,508 111,208 111,865 100,279 Purchased & Contract Services 1,236,176 1,249,536 1,253,511 1,141,854 Other Operating Costs 897,786 824,230 829,215 772,274 Capital Outlay 6,017 5,950 5,950 13,050 Total 4,254,664$ 4,383,831$ 4,390,948$ 4,262,218$ Mayor and Town Council 280,782$ 280,814$ 280,814$ 275,997$ Town Attorney/Legal 322,175 272,020 272,020 272,020 Town Clerk 169,121 202,971 202,971 200,033 Municipal Court 203,432 197,996 197,996 200,617 Administrative Services 900,077 964,370 964,370 999,090 Community Relations 374,510 363,494 363,494 369,560 Economic Development 349,429 215,430 215,430 230,732 Special Events 1,322,535 1,510,464 1,517,580 1,390,007 Community Grants 120,000 108,000 108,000 108,000 Sustainability 212,603 268,273 268,273 216,162 Total 4,254,664$ 4,383,831$ 4,390,948$ 4,262,218$ Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Town Manager 1111 Deputy Town Manager 1111 Chief Administrative Officer 1111 General Government Fellow (ends June 2026)1110 Communications Manager 1111 Town Clerk 1111 Deputy Town Clerk / Municipal Court Clerk 1111 Chief Cultural Officer 0111 Cultural Arts and Special Events Manager 1000 Senior Special Events Coordinator 1111 Special Events Coordinator 1111 Sustainability Manager 1111 Total 11111110 The General Government Department includes the legislative, general administrative services, legal, municipal court, culture, arts, special events, communications and marketing, sustainability, and economic development functions of the Town. These functions are performed by the Council, Town Manager, Town Clerk, Town Attorney, Municipal Court Judge, and various Town Staff. BUDGET SUMMARY: GENERAL GOVERNMENT DEPARTMENT ADMINISTRATION OF THE DEPARTMENT The Town Manager is the Chief Executive and Administrative Officer for the Town of Avon and oversees all operations and activities of the Town. The expenditures for the Town Manager are accounted for entirely in General Government and not allocated proportionately among departments and funds. DEPARTMENT EXPENDITURES BY CATEGORY DEPARTMENT EXPENDITURES BY PROGRAM AUTHORIZED POSITIONS ATTACHMENT D Special Events Administration & Production: Responsible for the special event development operations of all special events in the Town of Avon, including Town-produced events, such as Salute to the USA, and events put on by outside producers. The staff provides administrative support to the Cultural, Arts and Special Events (CASE) Committee. The Chief Cultural Officer oversees two full-time employees, part-time staff including bar managers and bartenders and the Town's volunteers. Community Grants: This account includes all grant monies the Council approves for use by outside agencies, which include economic development, art and cultural programs, regional environmental projects and health and human service needs. Municipal Court: Avon’s Home Rule Charter Section 10.2 establishes the Municipal Court that has “exclusive original jurisdiction of all causes arising under the ordinances of the town as may be conferred by law”. The Town Council appoints the Town Prosecutor and the Municipal Judge, who presides over the Court to hear violations of the Town of Avon Ordinances. ADMINISTRATION Administrative Services: Appointed by the Council and serving as the Chief Executive and Administrative Officer, the Town Manager, in addition to general administrative responsibilities, is tasked with enforcing the laws and ordinances of the Town, oversight of all Town personnel, the preparation and implementation of the annual budget, attending Council meetings and participating in discussions with the Council in an advisory capacity, and establishing a system of accounting and auditing for the Town. This program also contains the position of the Deputy Town Manager, Chief Administrative Officer and the General Government Fellow. Community Relations: The Community Relations office plays a primary role in communicating with Town of Avon residents through the accurate and consistent flow of public information, through the media and Town's website to fully inform the Town’s various constituencies on activities, agendas and programs. Town Clerk: The Town Clerk’s office is responsible for maintaining the Town’s official records and the minutes of all meetings, as well as providing notifications to the public per the Town’s Charter. The office is responsible for the administration of municipal elections and for the administration of liquor licenses. The Clerk’s office also responds to citizen inquiries concerning Town legislation and public records requests. Sustainability: This account includes expenses the Council approves for use by the sustainability staff, which include waste diversion programs including recycling & composting, public education inititivates, memberships of sustainbility- related organizations and other sustainbility related needs. Town Council: The Town Council elects the Mayor, and together the elected officials serve as the legislative body for the Town, setting policy and adopting and updating the Municipal Code, as needed. Contributions to outside agencies and economic development investments, which are provided funding to other agencies, are approved by the Town Council. JUDICIAL Town Attorney: The Town Attorney, appointed by the Town Council and is a contracted position. The Attorney serves as the legal representative of the Town, advising the Town Council and staff, and coordinating with special counsel appointments. PROGRAM ACTIVITIES AND OPERATIONS: GENERAL GOVERNMENT LEGISLATIVE SUMMARY OF CHANGES FROM PREVIOUS YEAR 2026 Goals COMMUNICATION & MARKETING 1. Post One Quarterly Engagement Project to ZenCity: Our Community Engagement Platform is underutilized and should be updated quarterly to keep content relevant. 2. Streamline Communications Platforms: Avon currently uses Civic Send, Mail Chimp and Constant Contact for communications, depending on department email lists and platform preferences. Staff will streamline external communication by consolidating existing platforms into a unified system, improving collaboration, reducing tool redundancy, and audience understanding. 3. Redesign Avon.org: Avon.org is the digital face of Avon, and where residents, guests, contractors and businesses go to get information. Best practice for government websites recommends redesigns every 5-7 years. The current version of Avon.org launched in 2017 and runs on the oldest platform supported by Civic Plus. A website redesign will enhance user experience for both staff and the general public. The new design can strengthen brand identity, address accessibility issues, improve navigation and increase engagement through mobile optimization. 4. Create Branded Templates for Staff: Develop a suite of professionally branded templates, including press releases, Council reports, and presentation templates to ensure consistent visual identity across all communications and improve team efficiency in content creation. Incorporate use of branded templates with Leadership Team trainings and request IT integrate with our Microsoft suite as possible. CULTURE, ARTS & EVENTS 5. Bronze Research: Research bronze casting artists and solicit general cost estimates for commissioning additional wildlife bronzes for round-abouts (Avon Road – Round-About 1 and Post Blvd Round-Abouts) and other locations (e.g. Pedestrian Mall gateway into Harry A. Nottingham Park). Research if Mother’s Pride is the right scale for Round-About 1 and look into the possible sale of Avon’s town-owned Sidewalk Society Bronze collection by Glenna Goodacre. 6. Activating Lot B Commercial Space: Conduct inclusive community engagement process to develop programming and activation of potential ground level commercial space adjacent to Pedestrian Mall in the proposed Lot B apartment project. This will initially be referred to the Avon DDA and CASE Committee. [NOTE: Complete development application is pending and is estimated to be submitted in Q4 of 2025] 7. Avon Library Expansion: Collaborate with Eagle Valley Library District to determine potential expansion and community uses of the Avon Library Branch. This goal would be to determine opportunities, demand, and interest of Avon Library Branch in expanding their building, potentially onto the 351 Benchmark Site. [NOTE: Potential Avon Library Expansion will be discussed at the September 23, 2025 Council meeting.] 8. Historical Ranching & Railroad Collection [Carryover from 2025]: Collaborate with Community Development Department to determine an appropriate location for placement of historical farm and ranching and railroad equipment and structures in a public park or plaza and develop content for interpretive and education information. SUSTAINABILITY 9. Commercial Composting Pilot Program Implementation and Evaluation: Building on the 2025 approval of the commercial composting pilot, staff will work on implementing the pilot in 2026. The pilot will collect data to evaluate the relative cost of hauling food waste vs. solid waste, the impact of solid waste volume, and long-term climate action goals like greenhouse gas reduction and water conservation. Staff will also determine the Town’s readiness for a commercial composting expansion. 10. Recycling Reinforcement & Compliance: With the Universal Recycling Ordinance now in its third year, Staff will shift focus from awareness-building to active performance improvement and compliance. In 2026, this will include conducting waste audits to identify underperforming waste streams and implementing an enforcement mechanism. Data will be tracked quarterly to evaluate waste diversion gains and pinpoint barriers to compliance. 11. Town-Wide Geothermal Feasibility Study (Phase I): Initiate a Phase I geothermal feasibility study to explore an innovative heating and cooling solutions for Town infrastructure and potential district applications. The study will assess hydrogeologic viability, topographic constraints, and heating/cooling demand profiles across municipal facilities. Results will include estimated carbon savings, lifecycle costs, siting options, and recommendations for the next steps. The study will also compare open-loop and closed-loop system benefits, and how geothermal might complement future electrification and energy storage goals. 12. Single-Use Plastic Ban [Carryover from 2025]: Research single use plastic bans in peer communities and present options for a single use plastic ban in Avon for Council consideration, including community outreach, education and implementation plan. A long-term budget plan and a business transition guide will be developed alongside educational materials. This effort is planned to be coordinated with Town of Vail’s effort to research and implement a single-use plastic ban. TOWN CLERK & COURT CLERK 13. Rename Benchmark Reservoir [Carryover from 2025]: The lake located in the center of Harry A. Nottingham Park has been locally known as Nottingham Lake since its creation in 1979. However, official documents identify it as Benchmark Lake Reservoir. The Town Clerk will continue to work with the Colorado Geographic Naming Advisory Board to formally rename Benchmark Lake Reservoir to Nottingham Lake. Additionally, the Town Clerk will pursue renaming Nottingham Reservoir to prevent confusion between the two bodies of water. 14. Evaluation of Colorado Open Records Act (CORA) Tracking Software: The Town Clerk’s Office has experienced a steady increase in CORA requests: 35 in 2022, 39 in 2023, 53 in 2024, and 43 in the first half of 2025. Currently, responses are managed manually. The Town Clerk will research tracking software to streamline and standardize the CORA request process. Staff will also collaborate with the Police Department’s Records Division to assess the volume of Colorado Criminal Justice Records Act (CCJRA) requests and explore potential efficiencies between CORA and CCJRA workflows. 15. Review of Court Management Software: The Court Clerk’s Office will assess current court management solutions, with a focus on Tyler Technologies’ Municipal Justice Software. This platform supports daily court operations and reduces paperwork, improving overall efficiency. Since Tyler Technologies also provides Brazos—the Avon Police Department’s system for summons and report writing—adopting their court solution could streamline information exchange between the Police Department, Prosecutor, Judge, and Court Clerk. 16. Review Court Process Best Practices in Peer Communities: The Court Clerk will attend a Municipal Court session in each of the following jurisdictions—Vail, Minturn, Eagle, and Gypsum—to observe court operations and collaborate with counterparts in each location. Possible outcomes are moving away from a paper-heavy process to a more paperless process, allowing video appearance and efficiencies that different software could offer. Additions Town Clerk Budget (115): 1. Election year expenses of $8,000 Administrative Services (131): 1. Microsoft Copilot licenses of $1,140 Marketing & Communications Budget (133): 1. Website redesign of $12,000 (offset by other savings) Economic Development Budget (134): 1. Vail Valley Partnership mixer of $4,000 2. Additional $32,000 Birds of Prey contribution for second weekend. Special Events Budget (136): 1. Additional Salute to USA security and traffic control of $9,600 Sustainability Budget (139): 1. CEO Impact Grant Match of 5,000 Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 871,168$ 946,702$ 946,702$ 1,012,820$ Commodities 8,805 15,778 15,778 15,228 Purchased & Contract Services 207,058 195,298 195,298 186,650 Other Operating Costs 524,925 416,779 426,779 511,603 Capital Outlay 2,229 800,000 800,000 7,800 Total 1,614,185$ 2,374,557$ 2,384,557$ 1,734,101$ Finance 1,090,637$ 1,156,096$ 1,166,096$ 1,212,330$ Nondepartmental 523,548 1,218,461 1,218,461 521,771 Total 1,614,185$ 2,374,557$ 2,384,557$ 1,734,101$ Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Chief Finance Officer 0 1 1 1 Finance Director 1 0 0 0 Deputy Finance Director 1 0 0 0 Finance Manager 1 1 1 1 Senior Accountant 1 1 1 1 Financial Analyst 0 1 1 1 Payroll Administrator 1 1 1 1 Accountant I-II 2 2 2 2 Total 7 7 7 7 BUDGET SUMMARY: FINANCE DEPARTMENT AUTHORIZED POSITIONS DEPARTMENT EXPENDITURES BY PROGRAM DEPARTMENT EXPENDITURES BY CATEGORY The Finance Department is administered by the Chief Finance Officer who spends approximately 35% of time in finance administration, accounting and auditing, and another 40% in budgeting and long-range planning activities. The remainder of the time is split between debt administration, treasury management, and benefits administration. The Finance Division is managed on a day-to-day basis by the Finance Manager. The Finance Department is responsible for all financial activities of the Town and maintaining its fiscal integrity. The Department is also responsible for the Town's information technology systems. ADMINISTRATION OF THE DEPARTMENT Accounting and Financial Reporting: Includes accounts payable and payroll processing and general accounting; revenue collection, compliance, licensing and administration; procurement compliance and fixed asset inventory; internal control structure and asset safekeeping; and preparation of the Town's comprehensive annual financial report. Budgeting and Long-range Planning: Includes establishing budgetary policies, coordination of the budget process and preparation of the annual budget document. Also includes the Capital Improvement Program and preparing the 5- year Capital Improvement Plan, various other financial modeling, and gathering and reporting on economic and financial statistical information and analysis. Debt Administration and Treasury Management: Debt administration includes capital planning and analysis, debt issuance, meeting on-going disclosure and bond covenant requirements, maintaining credit ratings and investing bond proceeds. Treasury management includes establishing and reviewing cash controls, monitoring cash collection and disbursement procedures, forecasting, maintaining banking relations, cash management services, establishing investment policies and portfolio management. Benefits Administration: Includes financial analysis of self-insurance pools and renewals, reconciliation of departmental claims to premium invoices, reserve accounting and human resources support. Other responsibilities include retirement plan administration and support. Chief Finance Officer and Finance Manager serve on the retirement boards. FINANCE PROGRAM ACTIVITIES AND OPERATIONS: FINANCE NONDEPARTMENTAL Central Services and Stores: The nondepartmental program budgets and reports those costs that are impractical or administratively burdensome to be reported in another program. Includes the budget for the Town's central office supply stores and the Town's main Xerox copier. Also includes the Town's general property and liability insurance coverages, and the Town's telephony and internet connections. SUMMARY OF CHANGES FROM PREVIOUS YEAR 1. Lead Multi-Year and Long-Range Financial Projections: Develop models for multi-year and longrange financial forecasts to present a better understanding of new development, revenue collections, capital project needs and future department staffing and expenditures for long range visioning. 2. Annual Financial and Auditing Services: Complete “Request for Qualifications” process to engage professional audit firms to complete Town of Avon’s year-end financial report which includes an audit of all Town funds. Select qualified firm to complete the year-end Audited Financial Report which would be due no later than June 1, 2026. 3. Time Share Amenity Fee – Time Share Amenity Tax: Research a Time Share Amenity Tax that is uniform across all timeshare properties in Avon to replace the Time Share Amenity Fee, which is currently not consistent and was negotiated on a case by case basis. New in 2025 budget Finance Budget (141): 1. Added $7,000 for new p card provider. Nondepartmental Budget (149): 1. Moved multiple items from departmental budets to nondepartmental 2026 Goals Current Approved Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 516,835$ 414,129$ 414,129$ 451,854$ Commodities 59,494 81,694 81,694 95,604 Purchased and Contract Services 118,650 92,208 92,208 119,238 Other Operating Costs 102,259 182,709 182,709 135,688 Capital Outlay 3,697 - - - Total 800,936$ 770,740$ 770,740$ 802,384$ Human Resources 800,936$ 770,740$ 770,740$ 802,384$ Total 800,936$ 770,740$ 770,740$ 802,384$ Original Final Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Chief Human Resources Officers 1000 Human Resource Director 0000 Human Resources & Risk Manager 0000 Human Resources & Risk Mgmt Generalist I-II 3333 Total 4333 BUDGET SUMMARY: HUMAN RESOURCES AND RISK MANAGEMENT DEPARTMENT Essential functions of the Human Resources and Risk Management Department include: recruitment & selection, employee relations, performance management, compensation management (including benefits, employee recognition, etc.), risk management, policy development and compliance, training and professional development, and organizational culture that prioritizes performance according to Town of Avon values. ADMINISTRATION OF THE DEPARTMENT The Human Resources Department is overseen by the Deputy Town Manager who reports directly to the Town Manager, and is responsible for providing leadership in developing and implementing the Human Resources and Risk Mangement programs overseeing all administrative, legislative, and fiscal operations necessary to assure quality management of core human resources, safety, property and liability functions for the Town. DEPARTMENT EXPENDITURES BY CATEGORY DEPARTMENT EXPENDITURES BY PROGRAM Compensation and Benefits Administration HR Technology, Innovation and Employee Records Organizational Culture, Culture and Employee Relations Policy Development and Compliance Manages the Human Resources Information System (HRIS; Bamboo platform), maintains townwide employee records, uses various technology platforms to ensure efficient adminstrative processing of HR and Risk related services and programs. Supports the development and maintainance of the Town's Intranet which serves all departments and employees with important internal townwide information. Supports the Town of Avon Culture Statement to strengthen the employer-employee relationship through series of programs that recognize employee contributions. Ensures training programs are offered supporting employee growth and broadening position knowledge. Develops in collaboration with department directors training and professional development programs that address employee work needs. Initiatives include new employee orientation, performance management training, leadership training and strengthening the Town's culture through programs addressing customer service, leadership, management, and safety initiatives. Supports measuring job satisfaction, employee engagement and resolving workplace conflict. Supports department heads when subject-specific training needs to be identified. Reviews and makes recommendations for improvement of the Town's policies, procedures and practices on personnel and risk management matters. Responsible for monitoring local, state and federal employment laws and court rulings to ensure the Town remains fully compliant with all applicable laws and/or directions. Oversees compensation program which includes salary and benefits. Conducts salary market comparisons per the Employee Policies and recommends market adjustments through a review of the survey results which aligns with municipal-resort market competitiveness. Oversee the development and implementation of the Town’s multitude of benefits programs, including but not limited to retirement and group health insurance coverage to ensure a strong recruiting and retention position while supporting all employees with their coverage. PROGRAM ACTIVITIES AND OPERATIONS: HUMAN RESOURCES General Human Resources Supports the Town Leadership Team in providing highly relevant guidance and coaching on a wide array of human resources and risk (safety) matters and issues. Supports TOA employees with programs and services that are offered to make Town of Avon an desirable workplace. Serves and maintains best municipal HR practices and offers various training and professional develppment opportunities and participation in a number of programs. 1.Enhance Internal Educational Opportunities and Platforms for Employees: Assess Department needs to define and offer education and training opportunities designed by the HR Team for ongoing use, some of which include topics addressing leadership, legal compliance, management, performance review process, conflict resolution, communication in the workplace, time management, and diversity, equity & inclusion. 2.Explore Technology Options to ensure Efficiencies in HR processes: Explore and streamline all HR & Risk program processes to create efficiencies using technology platforms, when possible, to reconcile with cross department functions between HR and Finance including such areas as compensation, risk management and payroll. 3.Review Health and Benefits Program: Collaboration between Human Resources and Finance to review Town’s Health and Benefits Programs and related costs. Review options for containing health insurance costs through comparison of self- funded plans, fully funded plans or pooled health plans. In addition, make a comparison of health and benefit plans from peer communities using data from Employer’s Council and Colorado Municipal League to ensure Avon’s position for competitive recruiting and retention platform. New in 2026 budget 1. $10,000 - Salary survey to ensure competitive recruiting and retention completed every 2 years per the Employee Policies. Fee associated with consulting services and municipal data to conduct the salary review. 2. $14,900 - Funds for the "Years of Service Recongintion Awards" honoring 5, 10, 15, 20, and up (5 year increments) of years working for Town of Avon that supports retention of employees with the Town. 3. $8,500 - Increase in funds for Mental Health Support through EAP (counseling) visits increased from 6 to 12 per employee to support healthy lifestyles and wellbeing. Risk Management and Safety Recruitment and Selection Works closely with the departments to assist with assessments in relation to current staffing levels and advertising for vacant positions. Provides full lifecycle recruitment services including scheduling interviews and screening, selecting, hiring, and onboarding for all position types and job levels including executive, technical, administrative, seasonal, and other specialized job classifications. Develops job descritpions and advises compensation for newly created positions. Oversees the administration of the Town's risk management and safety programs, including workers' compensation and property and liability insurance. Manages the Town's safety committee meetings, employee workplace safety training, workplace injury and property and liability reporting, modified duty and return-to-work programs, annual property tours, facility and equipment appraisal, annual risk management and safety insurance audits and renewals, and state workers compensation recertification program. SUMMARY OF CHANGES FROM PREVIOUS YEAR 2026 Goals Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 460,644$ 479,542$ 479,542$ 498,102$ Commodities 3,208 1,600 1,600 2,120 Purchased & Contract Services 364,954 318,063 318,063 193,211 Other Operating Costs 13,244 24,650 24,650 167,155 Capital Outlay 2,946 11,500 11,500 Total 844,996$ 835,355$ 835,355$ 860,588$ Information Technology 844,995 835,355 860,588 Total 844,995$ -$ 835,355$ 860,588$ Final Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Chief IT Officer 1111 IT Manager 0000 IT Administrator II 1111 Help Desk Technician 1111 Total 3333 BUDGET SUMMARY: IT DEPARTMENT AUTHORIZED POSITIONS DEPARTMENT EXPENDITURES BY PROGRAM DEPARTMENT EXPENDITURES BY CATEGORY The Information Technology division is managed by the Town's Information Technology Manager. The IT department is responsible for managing an organization's technology infrastructure. Its core duties include maintaining computer systems, networks, and servers to ensure smooth business operations. IT handles software and hardware installations, troubleshooting technical issues, and providing user support. It also ensures data security by managing firewalls, backups, and access controls. Additionally, the department supports business goals through system upgrades, implementing new technologies, and ensuring compliance with industry standards. Overall, the IT department plays a key role in enabling efficient, secure, and reliable use of technology across the organization. ADMINISTRATION OF THE DEPARTMENT IT Network Administration: Includes maintaining the Town's computer network systems, telephone systems, servers, security, routine maintenance & upgrades of hardware and software, documentation & disaster recovery. Customer Service: Provides support and service to all Town computer and telephone users. Log calls, resolve issues, track requests for equipment, software and training. Technology Planning: Continuously evaluates new technologies that can assist the Town in being more efficient. PROGRAM ACTIVITIES AND OPERATIONS: IT SUMMARY OF CHANGES FROM PREVIOUS YEAR 2026 Goals 1. Enhance Internal Educational Opportunities and Platforms for Employees: Assess Department needs to define and offer education and training opportunities designed by the HR Team for ongoing use, some of which include topics addressing leadership, legal compliance, management, performance review process, conflict resolution, communication in the workplace, time management, and diversity, equity & inclusion. 2. Explore Technology Options to ensure Efficiencies in HR processes: Explore and streamline all HR & Risk program processes to create efficiencies using technology platforms, when possible, to reconcile with cross department functions between HR and Finance including such areas as compensation, risk management and payroll. 3. Review Health and Benefits Program: Collaboration between Human Resources and Finance to review Town’s Health and Benefits Programs and related costs. Review options for containing health insurance costs through comparison of self-funded plans, fully funded plans or pooled health plans. In addition, make a comparison of health and benefit plans from peer communities using data from Employer’s Council and Colorado Municipal League to ensure Avon’s position for competitive recruiting and retention platform. New in 2025 budget Added $2,000 to run new ehternet cables as needed. Server Administration: Installing and configuring servers - hardware and software. Managing server security - e.g., firewalls, antivirus, patch updates. Monitoring server performance to ensure smooth operations. Managing user access and permissions. Backing up and restoring data. Troubleshooting and resolving server-related issues. Ensuring system uptime and availability. Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 1,017,123$ 920,775$ 920,775$ 983,427$ Commodities 3,508 4,863 4,863 4,514 Purchased & Contract Services 145,139 29,928 33,428 21,930 Other Operating Costs 34,037 38,199 37,049 29,159 Capital Outlay 2,803 2,650 2,650 2,650 Total 1,202,610$ 996,415$ 998,765$ 1,041,680$ Planning & Zoning Commission 12,368$ 14,425$ 14,275$ 16,400$ Planning 860,329 639,767 645,267 674,531 Building Inspection 329,913 342,222 339,222 350,749 Total 1,202,610$ 996,415$ 998,765$ 1,041,680$ Current Original Revised Proposed Actual Budget Budget Budget 2024 2025`2025 2026 Community Development Director 1 1 1 1 Planning Manager 1 1 1 1 Housing - Long Range Planner 1 1 1 1 Planner I-II 1 1 1 1 Building Official 1 1 1 1 Building Inspector 1 1 1 1 Development Coordinator 1 1 1 1 Total 7 7 7 7 The Community Development Department takes the lead role in maintaining a livable community, one which meets the needs of the residents, businesses, and visitors. The Planning Division manages all current and long-range community planning functions, including the growing housing initiatives. The Building Division provides start-to-finish permit and inspection services for all development in Avon. Electric Permits are handled by the State of Colorado, and elevator inspection by Northwest Colorado Council of Governments. DEPARTMENT EXPENDITURES BY PROGRAM AUTHORIZED POSITIONS ADMINISTRATION OF THE DEPARTMENT The Community Development Department is administered by the Community Development Director, who spends approximately 70% of the position’s time in overseeing development applications, Council agenda items, Planning and Zoning Commission agendas, and special project work. The remainder of the Director’s time is spent with hands-on project review and special project work. The Development Coordinator is typically the point of first contact for the Department, serving as Avon's development liason for all planning and building permit processes. BUDGET SUMMARY: COMMUNITY DEVELOPMENT DEPARTMENT DEPARTMENT EXPENDITURES BY CATEGORY 1. Pursue all reasonable efforts to implement community housing. 2. Promtote and facilitate redevelopment of the Sun Road Redevelopment area. 3. Finalize importing and quality control for all Single-Family Equivalent (SFE) water allocation data into Town of Avon Geographic Information System (GIS) system. Establish protocols for updates and ongoing internal management of data. 4. Continue current efforts to conduct park planning, including Planning Area B and P3 in the Village (at Avon) and O’Neil Spur park and Saddleridge Park in Wildridge. 5. Research incorporation or adoption of Wildfire Building & Landscaping Code State reflecting State Actions. PROGRAM ACTIVITIES AND OPERATIONS: COMMUNITY DEVELOPMENT SUMMARY OF CHANGES FROM PREVIOUS YEAR 2026 Goals BUILDING PERMITS AND INSPECTIONS Building Inspection/Plan Review: The Building Division provides all construction related services in the Town. The division is responsible for the enforcement of the building, plumbing, and mechanical codes, and Title 15 of the Avon Municipal Code. On a day to day basis this division reviews and processes permit applications, performs inspections, and coordinates with other agencies that perform specialized inspections such as Eagle River Fire Protection, Eagle County Health, NWCCOG, and State Electrical Inspectors. Code enforcement matters are handled on a complaint driven basis with a gradual increase in activity year over year. PLANNING Current Planning / Land Use Applications: Review and process applications for land use under the rules and procedures of the Avon Municipal Code. Includes pre-application, public process with PZC/Council and coordinating third party and legal reviews. The Planning Manager is responsible for all land use application reviews. Long-Term Planning: The Planning Division is responsible for the development of long range planning for the Town of Administration: Review all new applications and contractor registration applications, including assisting the general Planning & Zoning Commission: A seven (7) person board, the Commission implements as authorized the land use Housing: The Town's housing program responsible for Deed Restriction compliance, maintenance, and updates to existing agreements. New housing construction and partnerships with other jurisdictions rounds out the program. Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 2,112,517$ 2,514,653$ 2,514,653$ 2,708,662$ Commodities 115,872 147,042 147,042 164,349 Purchased & Contracted Services 74,563 88,727 88,727 102,294 Other Operating Costs 404,442 421,705 421,705 427,107 Capital Outlay - 33,217 33,217 25,100 Total 2,707,394$ 3,205,344$ 3,205,344$ 3,427,512$ Administration 300,112$ 348,556$ 348,556$ 351,930$ Adult Programs 53,283 91,150 91,150 113,611 Aquatics 1,002,906 1,044,788 1,044,788 1,154,516 Fitness 274,446 361,592 361,592 331,110 Guest Services 572,015 719,904 719,904 800,282 Youth Programs 247,724 309,342 309,342 352,657 Community Swim Program 256,908 330,012 330,012 323,405 Total 2,707,394$ 3,205,344$ 3,205,344$ 3,427,512$ BUDGET SUMMARY: RECREATION DEPARTMENT DEPARTMENT EXPENDITURES BY CATEGORY The Recreation Department oversees the operations and management of the 45,000 square foot Avon Recreation Center, and youth and adult recreational programs, which are provided at the Recreation Center and Town parks. The Department is responsible for operational oversight and management of the Town's three Pocket Parks, Whitewater Park, Harry A. Nottingham Park, beach and lake recreational activities. DEPARTMENT EXPENDITURES BY PROGRAM ADMINISTRATION OF THE DEPARTMENT The Recreation Department is administered by the Recreation Director, who dedicates time to strategic leadership, personnel management, financial reporting and controls, contract negotiations, community relationships, risk management and the development and implementation of operating guidelines. The Director provides additional support to each division on an as needed basis depending on staffing levels. DEPARTMENT FINANCIAL SUMMARY Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Recreation Director 1 1 1 1 Aquatics Superintendent 1 1 1 1 Aquatics Supervisor 1 1 1 1 Aquatics Coordinator 3 3 3 3 Recreation Programs Supervisor 1 1 1 1 Recreation Programs Coordinator 1 1 1 1 Recreation Services Superintendent 1 1 1 1 Recreation Services Supervisor 1 1 1 1 Recreation Services Coordinator 1 1 1 2 Swim Program Supervisor 1 1 1 1 Total 12 12 12 13 Community Swim Program: The Community Swim Program includes eight levels of Learn to Swim classes for youth ages 6 months-17 years old and two levels for adults ages 18 and up. The Learn to Swim progression of skills will prepare students to be proficient in basic swimming techniques. Youth swimmers wishing to go beyond the Learn to Swim progression may continue with our Recreational Swim Team, or our USA Swimming registered swim team. The Avon Narwhals Swim Club is our competitive travel team that competes at the state, regional and national level on a year-round swim meet schedule. The program also offers private and semi-private swim lessons for all ages, levels and abilities. AQUATICS Aquatics: This division offers aquatic programming for people of all ages and abilities including lifeguard training classes, water safety instructor courses, kayak and scuba offerings, water aerobics classes, beginning diving classes, babysitter's training and First Aid/CPR/AED classes. During the summer months, the Aquatics division manages programs in the park and on the lake, sets up the swim beach and coordinates boat rentals through a third party. The Aquatics division devotes 60% of personnel time to pool safeguarding activities, with 5% of time to other programs, 20% spent on administration, and 15% on maintenance of the pools. Guest Services: This division primarily provides admission to the recreation center, pass/punch card sales, and program registration. The front desk serves as the focal point for information dissemination to customers as well as personnel. The Guest Services division also oversees ice skating out of the Metcalf Cabin in the Winter. The Guest Services division spends 65% of time with front desk operations, 25% on administrative duties and 10% on hiring and training. PROGRAM ACTIVITIES AND OPERATIONS: RECREATION GUEST SERVICES AUTHORIZED POSITIONS RECREATION PROGRAMS Adult Programs: This division focuses on meeting the needs of adult recreation program participants ages 18 and up. New and innovative programming is being developed and tested to meet the needs of our ever-changing population. The Adult Programs division spends 80% of time on development and maintenance of existing program offerings and 20% on scheduling, marketing and researching new program offerings. Youth Programs: This division focuses on offering community based childcare for school-aged children throughout the year. In 2024 the Youth Programs division plans on continuing to grow its participation numbers by recruiting qualified staff and maintaining quality offerings. The Youth Program division spends 40% of time on Summer Camp operations, 30% on After School Program operations, 15% on Schools-Out Program operations, 10% on new program development and 5% on existing programming maintenance. New in 2026 budget Recreation Administration (514): 1. $5,000 for Placer.AI 2. $1,140 for Copilot Adult Programs (515): 1. N/A Aquatics (516): 1. $6,089 Increase in pool chemicals 2. $4,900 Weather Station & Alert System Fitness (518): 1. $17,740 Extened warranty on Cardio Equipment Guest Services (519): 1. $4,500 Bank service charges and CC fees, increase over 2025 Youth Programs (521): 1. $2,847 for more field trip and food expenses Community Swim Program (523): 1. $1,100 swim meet prices are increasing SUMMARY OF CHANGES FROM PREVIOUS YEAR Department Goals 1. Redevelop Department Standard Operating Procedures (S.O.P.) [Carryover from 2025]: Create and/or modify standard operating procedures for each division of the Recreation Department. An up-to-date S.O.P. document for each division will ensure best/standard practices are being implemented and will promote consistency, safety, efficiency and communication throughout department operations. 2. Certified Parks and Recreation Professional (CPRP) program: Prepare all full-time Staff to obtain the nationally recognized certification through the National Recreation and Park Administration (NRPA). 3. Collaborate on Park Planning: Collaborate with the Community Development Department and continue current efforts to conduct park planning, including Planning Area B and P3 in the Village (at Avon) and O’Neil Spur park and Saddleridge Park in Wildridge. [NOTE: This will be conducted in collaboration with Community Development Goal #4] Fitness: The Fitness division provides the community with instructor-led and on-demand group exercise classes to include a balanced offering of Yoga, Pilates, group cycling, dance, aerobics based and strength/conditioning-based classes, as well as personal training services, fitness assessments, fitness area orientation and body composition testing. The division offers seasonal programming and classes such as outdoor Yoga, outdoor boot camp, and Winter Sports Conditioning. The Fitness division oversees the management of the fitness floor. 85% of staffing time is applied to fitness classes and programs, with the balance of 15% on administrative responsibilities for hiring, training, scheduling and marketing. FITNESS Original Revised ProposedActualBudgetBudgetBudget2024202520252026 Personnel Services 4,128,074$ 4,508,914$ 4,508,914$ 4,615,864$ Commodities 283,250 271,596 275,123 257,846 Purchased & Contracted Services 233,580 174,751 200,547 212,552 Other Operating Costs 1,282,860 1,428,171 1,456,171 1,566,676 Capital Outlay 414,137 38,507 38,507 49,600 Total 6,341,901$ 6,421,940$ 6,479,263$ 6,702,539$ Administration 1,195,160$ 1,289,337$ 1,289,337$ 1,281,833$ Patrol 4,259,558 4,259,000 4,305,324 4,707,583 Investigation 552,116 616,124 616,124 407,044 Code Enforcement 335,067 257,478 268,478 306,079 Total 6,341,901$ 6,421,940$ 6,479,263$ 6,702,539$ BUDGET SUMMARY: POLICE DEPARTMENT DEPARTMENT EXPENDITURES BY CATEGORY DEPARTMENT EXPENDITURES BY PROGRAM For over 45 years, the women and men of the Avon Police Department have provided round-the-clock protection to our community. We are a full-service nationally accredited municipal law enforcement agency committed to the safety and well-being of Avon’s residents and visitors. Guided by our mission, "We serve to better our community," and our motto, "Count on Us!," our officers and professional staff actively engage in community policing to enhance public trust and security. As part of our ongoing commitment to improving service, we continuously evaluate new strategies and technologies to better protect and serve Avon. These efforts ensure that we remain effective, responsive, and aligned with the needs of our growing community. ADMINISTRATION OF THE DEPARTMENT The Police Department is currently led by the Police Chief, Deputy Chief and six (6) Sergeants. The Police Chief spends 80% in general administration with 20% contributed to the oversight of community policing programs, including time on law enforcement committees and community organizations. The Deputy Chief provides general administration and operational supervision for approximately 95% of time, including time on law enforcement committees and community organizations with the balance spent in the field. Each of the four Patrol Sergeant's oversees three (3) police officers (when at full staffing) while the Detective Sergeant supervises two detectives and major programs. There is a part time (.75 FTE) master sergeant who assists with patrol firearms training, virtual simulator training, SWAT training, patrol coverage, special events, employment background investigations, reserve police academy, extra duty requests and other assigned projects. In 2025 our intent is to reclassify the part-time Master Sergeant postion to a part-time Commander taking on some of the extensive operational tasks, supervision and community outreach from the Chief and Deputy Chief. This Commander postion will have five sergeant direct reports. Original Revised ProposedActualBudgetBudgetBudget2024202520252026 Police Chief 1 1 1 1 Deputy Police Chief 1 1 1 1 Commander 0 0 0.75 0.75 Administrative Services Officers 2 2 2 1 Administrative Manager 1 1 1 2 Sergeant 5.75 5.75 5 5 Part time Commander 0 0 0 0 Investigator/Detective 2 2 2 2 Patrol Officer 11 13 13 12 Code Enforcment Officers 2 2 2 2 Total 25.75 27.75 27.75 26.75 Investigations: The Investigations Division is staffed by one (1) Detective Sergeant and (2) Detectives. The Detectives are responsible to support patrol operations, investigate major crimes, conduct employment background investigations, administer major programs like facial recognition/identification and de-escalation training, and provide administrative support to the Town Clerk for liquor licensing, towing/booting and local peddler license locals checks. PROGRAM ACTIVITIES AND OPERATIONS: POLICE Administration: The Police Chief, Deputy Chief, Supervisory Administrative Service Manager and two (2) Administrative Services Officers are responsible for the day-to-day administrative operation of the police department and interaction with Avon Town staff on projects such as budget and department liaisons. Administration is responsible for managing the front desk, customer service, answering customer phone calls, accreditation, records management, outside government liaisons, evidence/property management, policy/procedure, training tracking and support, and support for police operations. The Chief and Deputy Chief sit on many law enforcement committees and community organizations. Patrol Operations: When fully staffed, Patrol Operations is staffed by a Commander (.75 FTE), four (4) sergeants and twelve (13) patrol officers. One sergeant and three patrol officers are assigned to each of four squads covering 24/7/365. These squads are responsible for community policing, proactive bike patrol, foot and vehicle patrolling, crime deterence, crime solving and responding to emergencies and calls for service. Officers are responsible for investigation of crimes to persons and property, traffic enforcement/education, traffic crash investigations and crime prevention/community outreach. AUTHORIZED POSITIONS Code Enforcement: The Code Enforcement Officers are responsible for parking management, enforcement when necessary, maintaining and managing parking management software. Code enforcement officers are also responsible for domestic animal complaints such as dogs off leash, are liaisons for community development complaint investigation, recycling ordinance complaints and issuance of municipal ordinance violation summonses when appropriate, noxious weed enforcement, trash ordinance complaints, Harry A. Nottingham Park patrol and deterrence of violations of public order and quality of life issues. Community Programs/Outreach: Community Policing is the core philosophy of the Avon Police Department and each member is responsible to “Better our Community” during every contact and every shift. Approximately 5% of Avon Police Department time, approximatley 3,000 hours, is associated with community programs, community resort policing and outreach. These Community Programs include Citizens and Latino Police Academies, National Night Out, Neighborhood Watch, Kids, Hoops and Cops basketball program, School Resource Officer Program, Shop with a Cop, Public Safety/Community Committees, Mental Health Committees, Bike Patrol, Task Forces, Special Olympics events and Coalitions. The Community programs and outreach involves everyone in the department from Chief, Deputy Chief, Commander, Sergeants, Officers and our professional administrative staff. 2026 Goals 1. Enhance traffic safety by enforcing speed limits to reduce vehicle crashes and improve pedestrian safety in high-risk corridors within the Town of Avon. The initiative includes the installation of four Automated Vehicle Identification System (AVIS) speed enforcement cameras: two along Avon Road (northbound and southbound) and two along U.S. Highway 6 between mile markers 170 and 171. 2. Enhance public safety by installing security cameras in key areas of the town core and Harry A. Nottingham Park. Currently, security cameras are installed at the Stage, Town Hall, Police Department, Recreation Center, and Avon Regional Transportation Facility. We plan to add cameras to the recycling center at Lot 5, at the Avon Transit Center at the Wyndham hotel, at Harry A. Nottingham Park focused on the walking paths, north and south of the lake, and at the pickleball/ tennis courts at Avon Elementary school. Compared to other towns like Vail and Glenwood, Avon has fewer security cameras, but this initiative aims to deter crime and assist in crime detection and resolution, ultimately enhancing the safety of residents and visitors. New in 2026 budget 1. $130,000 - increase to fund Vail Dispatch- studies have found that they are alarmingly undersatffed. They believe they immediately need 6 addtional dispatchers (with more needed)- we have proposed to assist in funding 3 in 2026. 2. $45,000 - Krav training- to be funded by a grant from Colorado Peace Officers and Standards Training. 3. $12,000 - 12 cent transaction fee everytime a patron registers their vehicle to park at the Recreation Center 4. $120,000 absorbing one fo the two grant funded police officer postions into the PD budget in 2026. The other postion has been eliminated at this time. 5. Commander Dammen has decided to continue to serve the Avon Police Department and the Avon Community for another year, with a plan to retire in May 2027. The current budget reflects funding until end of May 2026. SUMMARY OF CHANGES FROM PREVIOUS YEAR Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 377,324$ 617,651$ 617,651$ 711,981$ Commodities 4,000 6,521 6,521 13,540 Purchased & Contract Services 19,900 94,900 125,000 Other Operating Costs 8,815 31,436 31,436 30,402 Capital Outlay 6,397 2,691 2,691 5,300 Total 396,536$ 678,199$ 753,199$ 886,223$ Engineering 396,536$ 678,199$ 753,199$ 886,223$ Total 396,536$ 678,199$ 753,199$ 886,223$ Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Director of Engineering 0 1 1 1 Town Engineer 1 0 0 0 Senior Project Engineer 1 3 3 3 Project Engineer 0 0 0 0 GIS Administrator 0 1 1 1 Construction Manager 0 1 1 0 Engineering Technician 1 0 0 0 Total 3 6 6 5 AUTHORIZED POSITIONS DEPARTMENT EXPENDITURES BY CATEGORY DEPARTMENT EXPENDITURES BY PROGRAM BUDGET SUMMARY: ENGINEERING DIVISION The Engineering Department provides technical expertise in the construction and maintenance of Avon's public infrastructure, such as roads, drainage ways, and town facilities. The Department's work includes executing capital improvement projects, reviewing construction documents, reviewing subdivisions and developments, and assisting in planning for future infrastructure. In addition, the Engineering Division oversees the public way and grading permit program for the Town. ADMINISTRATION OF THE DIVISION The Engineering Department is administered by the Engineering Director. The department consists of three engineers and a Geographical Information System (GIS) Administrator. The Engineers spend the majority of their time managing capital projects, public infrastructure acceptance, development permit reviews, and public way permits. The GIS Administrator manages and maintains GIS infrastructure, database, and software used for mapping and spatial analysis for the Town. The Engineering Director reports to the Town Manager Subdivision and Development Review: The Engineering Divsion manages the infrastructure review and acceptance process for public improvements to be dedicated to the Town. The Division manages the public way and grading permit programs and assists the Community Development Department with the review of all other development applications, ensuring compliance with the Town’s adopted design guidelines, codes and standards. PROGRAM ACTIVITIES AND OPERATIONS: ENGINEERING ENGINEERING AND CAPITAL PLANNING Execution of Capital Improvements Projects: The Public Works Department executes Capital Improvements projects by identifying and estimating costs for needed projects, procuring design firms for identified projects, preparing the contract documents, managing the project bidding and contractor selection, executing contracts, and coordinating with utitilies. Additionally, Engineering manages the construction projects through submittal review, coordindation, inspections, processing payment requests, infrastructure acceptance, and warranty tracking. SUMMARY OF CHANGES FROM PREVIOUS YEAR 2026 Goals 1. Develop a GIS Request and Tracking System: Establish a comprehensive system to facilitate the submission, tracking, and management of internal GIS project requests. This system will enhance workflow efficiency, ensure task accountability, and improve transparency across departments. 2. Launch a Public Infrastructure Story Map Series: Develop and publish a series of ArcGIS StoryMaps to effectively communicate infrastructure projects, planning initiatives, and capital improvements to the public through an engaging and visually accessible platform. 3. Update Emergency Action Plan for Nottingham Reservoir: Update the Emergency Action Plan (EAP) for the Nottingham Reservoir, which was last revised in 2014. The updated EAP will incorporate changes related to population growth, land development, and evolving emergency management practices. 4. Complete inventory of the Nottingham Puder Ditch and the Metcalf Ditches and how they relate the Raw Water Portfolio: Conduct a detailed inventory of the Nottingham Puder Ditch and the Metcalf Ditches. This effort will support a clearer understanding of current infrastructure conditions and improve the accuracy and efficiency of water use reporting and compliance and how it relates to our water rights. New in 2026 budget 1. $125,000 - Village at Avon consulting support Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 415,023$ 475,886$ 475,886$ 384,829$ Commodities 17,917 20,721 37,371 14,669 Purchased & Contract Services - - - - Other Operating Costs 5,145 14,201 14,201 10,895 Capital Outlay 2,591 860 3,360 3,060 Total 440,676$ 511,668$ 530,818$ 413,453$ Public Works (Admin)440,676$ 511,668$ 530,818$ 413,453$ Total 440,676$ 511,668$ 530,818$ 413,453$ Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Public Works Direct 1 1 1 1 Asset Manager 0 1 1 1 Administrative Coordinator 1 0 0 0 GIS Administrator 1 0 0 0 Total 3 2 2 2 BUDGET SUMMARY: Public Works Dept (Admin) The Public Works Department manages the Capital Improvement Program, Town Assets, Geographical Informaton System (GIS) support, Facilities, Parks & Roads, Fleet Maintenance, and the Mobility Program. The department is responsbule for the construction and maintenance of Avon's public infrastructure, such as roads, parks, water and drainage ways, and town facilities. ADMINISTRATION OF THE DEPARTMENT The Public Works Department is administered by the Public Works Director. Consisting of 6 divisions (Asset Management, Engineering, Facilities, Fleet, Operations, and Mobility), the department oversees the administration of the Department Budgets, Asset Management, work flow/recurring maintenance, and GIS administration. The Public Works Director manages the Capital Improvement Program, the water fund, and the Community Enhancement fund. The Public Works Director reports to the Town Manager. The Director supports the Division by spending approximately 10% managing the Water Fund, 10% on development including new infrastructure, 30% on the Capital Improvements Program (CIP) and the remaining 50% managing the Public Works Department. AUTHORIZED POSITIONS DEPARTMENT EXPENDITURES BY CATEGORY DEPARTMENT EXPENDITURES BY PROGRAM Asset, Infrastructure Management and Capital Planning: The Public Works Department manages and maintains the Town's infrastructure through asset management, recurring maintenance and Capital Improvement planning. Town's assets and infrastructure includes Parks, Roads, and Faciliities. PROGRAM ACTIVITIES AND OPERATIONS: PUBLIC WORKS DEPARTMENT INFRASTRUCTURE MANAGEMENT AND CAPITAL PLANNING Capital Improvements Program (CIP): The Public Works Department oversees the Capital Improvements Program (CIP). All divisions within the Public Works Department assist in the management and completion of CIP projects. The execution of CIP program includes identifying, estimating costs for needed projects, procuring design firms for identified projects, preparing the contract documents, managing the project bidding and contractor selection, executing contracts, and coordinating with utitilies. Geographical Information System (GIS) Adminstration: The Public Works Department manages and maintains the Town's GIS System. GIS administration includes integration of data collection, application, and public interface. Workload (PubWork) Adminstration: The Public Works Department manages workload and recurring maintenance through PubWorks. PubWorks supports the tracking of labor and material resources and assist in work prioritization. SUMMARY OF CHANGES FROM PREVIOUS YEAR 2026 Goals 1. Redesign of Avon Road Round-About One [Carryover from 2025]: Prepare and present ideas for redesign of Round- About One on Avon to Avon Planning and Zoning Commission and Council. 2. Harry A. Nottingham Park Irrigation: Retain a consultant to design new irrigation system for Harry A. Nottingham Park which incorporates water conservation goals. 3. Harry A. Nottingham Park Upper field: Retain a Sports Turf Consultant/Turf Agronomist to assess the upper field and provide recommendations for improvements or replacement. Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 1,856,998$ 2,304,060$ 2,304,060$ 2,446,906$ Commodities 423,400 681,342 681,342 577,479 Purchased & Contracted Services 698,316 1,003,864 1,003,864 854,290 Other Operating Costs 995,379 877,124 877,124 894,167 Capital Outlay 185,599 11,880 11,880 6,800 Total 4,159,692$ 4,878,270$ 4,878,270$ 4,779,642$ Roads and Bridges 3,333,366 3,844,058 3,844,058 3,893,818 Parks 826,326 1,034,212 1,034,212 885,824 Total 4,159,692$ 4,878,270$ 4,878,270$ 4,779,642$ Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Public Operations Manager 1 1 1 1 Public Operations Assistant Manager 0 0 0 0 Deputy Operations Manager Parks 0 1 1 1 Parks Supervisor 1 0 0 0 Deputy Operations Manager Streets 0 1 1 1 Roads Supervisor 1 0 0 0 Operator II / Master Gardener 2 2 2 1 Operator I-II 13 13 13 14 Total 18 18 18 18 BUDGET SUMMARY: PUBLIC OPERATIONS DEPARTMENT The Public Operations Department is responsible for operational management and maintenance of the Town's parks, open space, streetscape, hard and soft trails, Nottingham Lake, bridges, roads and streets, sidewalks, landscaping and storm water infrastructure. The Department is managed by the Operations Manager, with supervisory support from two Deputy Operations Managers. The Operations Department is overseen by the Public Works Director, who reports directly to the Town Manager. The Operations Manager spends approximately 75% in general department administration, including developing work plans and work supervision. PubWorks Administration and snow removal permit administration and inspection takes 20% of the position's time, with the balance working in the field. The Deputy Operations Managers report to the Operations Manager, and spend approximately 80% in general department administration and 20% managing work in the field. DEPARTMENT EXPENDITURES BY CATEGORY ADMINISTRATION OF THE DEPARTMENT DEPARTMENT EXPENDITURES BY PROGRAM AUTHORIZED POSITIONS SUMMARY OF CHANGES FROM PREVIOUS YEAR 2026 Goals 1. Redesign of Avon Road Round-About One [Carryover from 2025]: Prepare and present ideas for redesign of Round- About One on Avon to Avon Planning and Zoning Commission and Council. 2. Harry A. Nottingham Park Irrigation: Retain a consultant to design new irrigation system for Harry A. Nottingham Park which incorporates water conservation goals. 3. Harry A. Nottingham Park Upper field: Retain a Sports Turf Consultant/Turf Agronomist to assess the upper field and provide recommendations for improvements or replacement. New in 2026 budget 1. $9,850 - Safety Basket for Traffic Control Set Up PROGRAM ACTIVITIES AND OPERATIONS: PUBLIC OPERATIONS ADMINISTRATION Administration: The Operations Manager, under the oversight of the Public Works Director, manages all work of the department, including but not limited to development, implementation and monitoring of seasonal staff work plans for snowplowing, ice management, cinder clean-up, road maintenance, ditch maintenance, noxious weed program, special event assistance, and parks operations and maintenance. The work also includes management of contract work, locate requests, inspections of construction sites, utility projects, budgetary planning and approval of travel, training and conferences. In addition to the Manager, the Deputy Operations Managers contribute 75% of all hours to administration. Parks Maintenance: Maintenance of four parks, including over 65 acres of irrigated open space, the beach area and volleyball courts at Nottingham Park, multi-use fields, playground equipment, tennis and pickleball courts, basketball courts, picnic shelters, 800+ trees, 83 trash receptacles, and 24 pet stations. Winter includes set-up and care of the outdoor ice rink at Nottingham Park. Town Center West: Maintenance of the Avon pedestrian mall, including Possibilities Plaza and Lettuce Shed Lane. ROAD AND BRIDGE General Road Maintenance: The Town has approximately 60 lane miles of streets and roads, six bridges, two railroad overpasses, eight miles of sidewalk, approximately and 17 miles of soft and hard trails. Work includes guardrail repair, utility locates, Special Event assistance, street sweeping, cinder pick-up, street striping, sign production and maintenance, banner placement, and weed control. Snow Removal Operations: Work includes snow and ice removal on all streets, roads and bridges. Ditch Maintenance: Maintenance of the Town's major storm water system, includes traffic control and cleaning of ditches and hauling of waste. PARKS Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 833,851$ 991,326$ 991,326$ 955,397$ Commodities 208,891 182,904 182,904 181,123 Purchased & Contract Services 447,376 406,338 406,338 420,640 Other Operating Costs 582,066 725,446 832,823 676,372 Capital Outlay 26,364 - - - Total 2,098,548$ 2,306,014$ 2,413,391$ 2,233,532$ Buildings and Facilities 2,098,548$ 2,306,014$ 2,413,391$ 2,233,532$ Total 2,098,548$ 2,306,014$ 2,413,391$ 2,233,532$ Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Facilities Manager 1 1 1 1 Town Electrician 1 1 1 1 Facilities Supervisor 0 1 1 1 Lead Building Technician 1 1 1 1 Building Technician I-II 3 2 2 2 Building Attendant 1 1 1 1 Total 7 7 7 7 BUDGET SUMMARY: FACILITIES DIVISION The Facilities Division maintains Town facilities to ensure safety and extend building and equipment life. The Division manages projects, reviews construction documents, and assists in planning for future infrastructure. The Facilities Division operates and maintains the Town's five major buildings, pavilion, satellite facilities, street electrical infrastructure and events power. ADMINISTRATION OF THE DIVISION The Facilities Division is administered by the Facilities Manager with assitance from the Facilities Supervisor. The Facilities Manager reports to the Public Works Director. DEPARTMENT EXPENDITURES BY CATEGORY AUTHORIZED POSITIONS PROGRAM ACTIVITIES AND OPERATIONS: Buildings and Facilities: The Buildings and Facilities Division is responsible for the maintenance, repair, and electrical needs of town buildings and assets. The Division reviews what can be done in-house and what should be contracted, utilizing outside resources when the Town lacks the specialized expertise or equipment for maintenance. The Department employs one Facilities Manager, one Facilities Supervisor, three full-time Building Technicians, one Electrician and one Custodial Attendant. BUILDINGS AND FACILITIES SUMMARY OF CHANGES FROM PREVIOUS YEAR 2026 Goals 1. Heat Recovery System: Optimize heat recovery system to fully sustain Recreation Center pools and look for opportunities for expansion. 2. Preventative Maintenance Planning: Develop a comprehensive preventative maintenance plan that can be implemented into a Computerized Maintenance Management System. New in 2026 budget 1. Town Lights Replacements - $40,000 2. 25 Ft Light Replacement - $13,200 3. Fuel Island Cleaning - $7,500 4. Deep Cleaning in Spring/Fall Rec Center - $20,000 Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Personnel Services 1,306,731$ 1,333,625$ 1,391,705$ 1,455,469$ Commodities 155,159 197,464 197,464 210,284 Purchased & Contract Services 211,009 176,502 179,202 115,900 Other Operating Costs 1,784,924 1,086,553 1,078,798 1,099,256 Debt Service 2,384 41,755 41,755 Capital Outlay 219 - - 4,400 Total 3,460,427$ 2,794,143$ 2,888,923$ 2,927,064$ Administration 248,346$ 366,821$ 366,821 357,673$ Operations 2,426,424 1,772,701 1,810,781 1,900,850 Wash Bay 275,006 287,505 341,505 318,941 Mobility Programs 510,651 367,116 369,816 349,600 Total 3,460,427$ 2,794,143$ 2,888,923$ 2,927,064$ Current Original Revised Proposed Actual Budget Budget Budget 2024 2025 2025 2026 Mobility Director 0 0 0 0 Mobility Manager 1 1 1 1 Mobility Superintendent 0 0 0 0 Mobility Operations Supervisor 1 1 1 1 Wash Bay Operator 1 1 1 1 Transit Operator 6 6 6 6 Total 9 9 9 9 The Mobility Division is responsible for multimodal (mobility) programs and transit operations. The Division also coordinates and collaborates with Regional Transportation and other Transit organizations. The Mobility Fund receives Town general taxes (accommodation taxes) and Federal and State grant funds to support fare-free transit operations. In addition, a joint funding agreement with the Beaver Creek Resort Company funds the fare-free Skier Express and Restaurant Shuttles. BUDGET SUMMARY: MOBILITY DIVISION DEPARTMENT EXPENDITURES BY CATEGORY DEPARTMENT EXPENDITURES BY PROGRAM DEPARTMENT EXPENDITURES BY CATEGORY ADMINISTRATION OF THE DIVISION The Mobility Division is administered by the Mobility Manager, with the assistance of a Transit Supervisor. It is under the direct supervision of the Public Works Director. DEPARTMENT FINANCIAL SUMMARY Route Operations: Includes service design/service implementation schedule and policy, system safety and security, fleet management, customer (guest) service protocols, employee standards, seasonal employee recruitment, training, and certification, performance metric(s), and day to day field operational supervision. Winter Service: Five (5) route operations occur during the winter months: The Blue and Red routes serve the Avon core and residential areas other than Wildridge; a Skier Shuttle(1-3 buses) and an evening Restaurant Shuttle is supported with a contribution from Beaver Creek. A Wildridge Ski shuttle serves residents on weekends. Service Hours and costs are summarized in the table below. The Town provides an in-kind bus service for the Birds of Prey World Cup, running additional buses. The Town also contributes funds for the operations of the Riverfront Gondola. Summer Service: Two (2) route operations occur during the summer months. The seven-day per week Blue and Red Routes operate from mid-April to mid-Nov. Hours and route frequency are summarized in the table below. WASH BAY Wash Bay: Located in the Mobility Center, the wash bay accommodates large buses, smaller vehicles, and equipment. The bay also includes a service station for checking fluids and daily checklists. Charges are estimated each year based upon the operational and maintenance costs of operating the wash bay, including staff time for servicing vehicles. 2026 Avon Transportation Proposed Routes PROGRAM ACTIVITIES AND OPERATIONS: MOBILITY ADMINISTRATION Administration: The Mobility Manager oversees the Town of Avon's multimodal transportation programs; including but not limited to providing day-to-day bus service routes, strategic planning, budget development and management, the establishment of performance goals and passenger feedback systems, designs and implements advertising and promotion, maintains ADA certification and compliance, transit vehicle procurement, coordination with Federal Highway Administration, Colorado Department of Transportation, I70 Coalition, and other regional transportation agencies, grant solicitation/management, and Intergovernmental Agreement/Third-Party contract execution. ROUTE OPERATIONS SUMMARY OF CHANGES FROM PREVIOUS YEAR 2026 Goals Develop a transit hub plan with the help of a consultant. The plan will be presented to Council with recommendations for future transit hub needs. New in 2026 budget 1. $6,000 - Break room floor replacement 2. $5,500 - Bus shelter bulletin board replacements 3. $3,000 - EV charger replacement parts FinalOriginalRevised ProposedActualBudgetBudgetBudget2024202520252026 Personnel Services 1,048,670$ 1,104,495$ 1,104,495$ 1,095,600$ Commodities 1,337,492 693,520 695,599 862,444 Purchased & Contract Services 239,590 126,791 124,712 132,570 Other Operating Costs 234,346 155,092 155,092 153,589 Debt Service 193,002 193,682 193,682 190,341 Capital Outlay 4,230 14,820 14,820 13,300 Total 3,057,330$ 2,288,400$ 2,288,400$ 2,447,844$ Fleet Maintenance 2,146,932$ 2,288,400$ 2,288,400$ 2,447,844$ Total 2,146,932$ 2,288,400$ 2,288,400$ 2,447,844$ FinalOriginalRevised AdoptedActualBudgetBudgetBudget2024202520252026 Fleet Manager 1 1 1 1 Purchasing Coordinator 1 1 1 1 Fleet Maintenance Foreman 2 2 2 2 Mechanic I-III 3 4 3 3 Mechanics Helper 1 1 1 1 Parts Specialist 0 0 1 1 Total 8 9 9 9 The Fleet Maintenance Fund is an enterprise operation and is used to account for operations that are financed and operated in a manner similar to private business enterprises, where the costs of providing services to the Town's departments, other governmental third party agencies, and up to 10% private clients, can be fully recovered through user charges. Monies may also be provided to the Fleet Maintenance Fund from general taxes collected by the Town of Avon, when appropriate, to ensure a positive net income on an annual basis. As of July 2024, The Fleet Department is nationally recognized by ASE (Automotive Service Excellence) as a Blue Seal Certified repair facility. The Fleet Department is the only division in the Fund and provides equipment and vehicle management and maintenance and repair services. BUDGET SUMMARY: FLEET MAINTENANCE DEPARTMENT DEPARTMENT EXPENDITURES BY PROGRAM AUTHORIZED POSITIONS ADMINISTRATION OF THE DEPARTMENT The Fleet Department is administered by the Fleet Manager who oversees the operations of the Division, the fueling systems, statutory compliance, procurement and disposition of vehicles and equipment, policy development/compliance, monthly billing, budget development and provides the Division with leadership and managerial support. Approximately 75% of time is spent on general department administration, and the balance on mechanic training and hands-on support. The Fleet Manager reports to the Public Works Director. DEPARTMENT EXPENDITURES BY CATEGORY Third Party Vehicles/Rolling Stock and 10% Private Clients: Third party governmental agencies are charged a competitive “fully burdened” shop rate for regular maintenance and repair. The Fleet Department targets a cost recovery of 60% - 80% from total work through the year. The department is allowed to contract with private clients up to 10% of revenues or shop hours. Provides vehicle tracking and management for some outside agencies. Assist with procurement and product specifications and consulting. Manage Town of Avon Fleet: : Procure fuel efficient, low carbon emitting, cost effective vehicles and equipment that meets the needs of departments. Consider Electric Vehicle purchases whenever possible. Monitor use and sets standards for vehicles and equipment utility with life cycle cost analysis for greatest return of investment. Procures parts and fuel for Town and user agencies. Completes vehicle and equipment specifications for specialized purchasing and governmental contracts. Complies with and monitors statutory compliance for State and Federal requirements. Complete Monthly Billing: Generate invoices, spreadsheets and work orders for all fleet users using data incorporated from a fleet management cost accounting system and fuel management program. PROGRAM ACTIVITIES AND OPERATIONS: FLEET MAINTENANCE Town of Avon Vehicles and Rolling Stock: : Town departments are charged a competitive “fully burdened” shop rate for regular maintenance and repair. The Fleet Department targets a billable total cost recovery of 60% - 80% from work through the year. SUMMARY OF CHANGES FROM PREVIOUS YEAR Department Goals 1. Research "Renewable Diesel": A presentation during the MT2030 Summit in Jackson WY sparked this research project for 2025. This research project will continue into 2026 to include research into other alternative fuel supples. New in 2026 budget 1. Allison Transmission Training Certifcation - $4,500 2. Pierce Fire Truck Cert And Class - $3,000