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TC Council Packet 06-10-2008TOWN OF AVON, COLORADO REGULAR COUNCIL MEETING FOR TUESDAY, JUNE 10, 2008 MEETING BEGINS AT 5:30 PM AVON MUNICIPAL BUILDING, 400 BENCHMARK ROAD PRESIDING OFFICIALS MAYOR RON WOLFE MAYOR PRO TEM BRIAN SIPES COUNCILORS RICHARD CARROLL, DAVE DANTAS, KRISTI FERRARO AMY PHILLIPS, TAMRA NOTTINGHAM UNDERWOOD TOWN ATTORNEY: JOHN DUNN TOWN STAFF TOWN MANAGER: LARRY BROOKS TOWN CLERK: PATTY MCKENNY ALL REGULAR MEETINGS ARE OPEN TO THE PUBLIC EXCEPT EXECUTIVE SESSIONS COMMENTS FROM THE PUBLIC ARE WELCOME DURING CITIZEN AND COMMUNITY INPUT AND PUBLIC HEARINGS PLEASE VIEW AVON'S WEBSITE, HTTP://WWW.AVON.ORG, FOR MEETING AGENDAS AND MEETING MATERIALS AGENDAS ARE POSTED AT AVON MUNICIPAL BUILDING AND RECREATION CENTER, ALPINE BANK, AND AVON LIBRARY THE AVON TOWN COUNCIL MEETS ON THE SECOND AND FOURTH TUESDAYS OF EVERY MONTH 1. CALL TO ORDER AND ROLL CALL 2. APPROVAL OF AGENDA 3. DISCLOSURE OF POTENTIAL CONFLICT OF INTEREST 4. COMMUNITY INPUT 5. STAFF UPDATES a. Certificates of Appreciation for outgoing Planning & Zoning Commission members Julia Foster and Terry Smith (Eric Heidemann, Assistant Town Manager Community Manager) b. Special Events Update (Danita Chirichillo, Recreation Programs Supervisor) Review of Avon's 08 summer special events 6. STONE CREEK ELEMENTARY CHARTER SCHOOL UPDATE (Kevin Kromer, President of the Board) 7. ORDINANCES a. Public Hearing on Ordinance No. 08-06, Series of 2008, Second Reading, An Ordinance of the Town of Avon Colorado, Amending Title 3 of the Avon Municipal Code, by Adopting Fire Protection and Emergency Medical Services Impact Fees for Land Development Activities Generating the need for Additional Fire Protection or Emergency Medical Services (Scott Wright, Assistant Town Manager Finance) Legislation related to adoption of impact fees for development activities within the Town of Avon; ERFPD requested the item be tabled at the May 13th meeting b. Public Hearing on Ordinance No. 08-07, Series of 2008, Second Reading, An Ordinance of the Town of Avon Colorado, Amending Section 12.030 of The Municipal Code of The Town of Avon Relating to Hours of Sale of Beer, Wine and Spirituous Liquors in Sealed Container (Brian Kozak, Police Chief) Legislation which aligns municipal code with Senate Bill 08-82 signed into effect on July 1, 2008 related to the sale of alcohol on Sundays c. Ordinance No. 08-08, Series of 2008, First, Reading, Ordinance repealing Ordinance No. 81-11, Series of 1981, and terminating the Town of Avon, Colorado Town Center Mall as a Pedestrian Mall, designating it as a Public Street with vehicular access, and terminating assessments against adjacent Property Owners for Operating Costs (Scott Wright, Assistant Town Manager Finance) Legislation that takes steps to effectuate the transition of the Mall to a public street with vehicular access Avon Council Meeting.08.06.10 Page 3 of 4 VALLEY TOWN OF AVON, COLORADO REGULAR COUNCIL MEETING FOR TUESDAY, JUNE 10, 2008 MEETING BEGINS AT 5:30 PM AVON MUNICIPAL BUILDING, 400 BENCHMARK ROAD AV 0 ji 8. RESOLUTIONS a. Resolution No 08-18, Series of 2008, A Resolution approving the Final Plat, A Resubdivision of Lot 34, Block 2, Wildridge, Town of Avon, Eagle County, Colorado (2661 Beartrap Road) (Shane Pegram, Engineer II) b. Resolution No. 08-19, Series of 2008, A Resolution approving the Condominium Map, A Resubdivision of Lot 12, Block 2, Benchmark At Beaver Creek — Amendment No. 4, Town Avon, Eagle County, Colorado (540 W. Beaver Creek Blvd.) (Shane Pegram, Engineer II) c. Resolution No. 08-20, Series of 2008, Resolution of the Town of Avon, Colorado, approving an Intergovernmental Agreement between the Town of Avon, Colorado and the Eagle River Fire Protection District, concerning the collection, payment and use of emergency service impact fees (Scott Wright, Assistant Town Manager Finance) 9. APPEALS FROM OR RECOMMENDATIONS OF PLANNING & ZONING COMMISSION 10. NEW BUSINESS 11. UNFINISHED / OLD BUSINESS 12. OTHER BUSINESS 13. TOWN MANAGER REPORT 14. TOWN ATTORNEY REPORT 15. MAYOR REPORT 16. FUTURE AGENDA ITEMS: June 24, 2008: Public Hearing on Annexation Resolution for Red House, Beaver Creek and Vail Resorts, Inc. Request for Skier Shuttle Funding, Report & Acceptance of 2007 Town of Avon Audited Financial Statements, Review Budget Calendar and Nonprofit Application Process July 8, 2008: Heat Recovery Project Update 17. CONSENT AGENDA a. Minutes from May 27, 2008 b. 2008 Annual Traffic Count Contract Award — TDA Colorado, Inc. (Shane Pegram, Engineer II) Review of proposal for contract in the amount of $6,300 for annual traffic counts 18. ADJOURNMENT Avon Council Meeting.08.06.10 Page 4 of 4 HEART of the VALLEY Memo A COLORADO To: Honorable Mayor and Town Council Thru: Larry Brooks, Town Manager From: Eric Heidemann, Assistant Town Manager, Community Development Date: June 10, 2008 Re: Planning & Zoning Commissioner Recognition Summary: The purpose of the Memorandum is to formally acknowledge the service provided by two Planning and Zoning Commissioners. Staff would like to take the opportunity to honor former Commissioners Terry Smith and Julia Foster for their dedication and hard work while serving on the Planning and Zoning Commission. Staff will present each Commissioner with a Certificate of Appreciation to be signed by the mayor. Town Manager Comments: MEMORANDUM To: Thru: From: Date: Re: Honorable Mayor and Town Council Larry Brooks, Town Manager Danita Chirichillo — Special Events Supervisor Meryl Jacobs — Director of Recreation and Cultural Services June 4, 2008 2008 Special Events Update Summary: The Recreation Department is now in "special events mode" with a large number of events taking place in June, July and August. Following is a list of upcoming events along with a brief description. May 15 — July 15: Avon's Big Air Shootout This is the first year for this unique promotion/event for Avon's Whitewater Park. Untraditional Marketing has formulated and facilitated an on-line video competition built to get people excited about the park while allowing them to compete for cash. Please see the packet of marketing collateral in your notebooks. May 12 — June 16: Alpine Quest Kayak Clinics The Town of Avon is assisting Alpine Quest Sports with financial and marketing support for free clinics in Avon's Whitewater Park with professional kayakers in attendance when possible. The clinics are every Monday evening from 5:00 — 7:00 p.m. June 6 — August 22: Something Fun Summer Day Camp This year's camp, open to 5 — 12 year olds, will run 5 days a week from 7:30 a.m.- 5:15 p.m. Daily activities make use of our wonderful resources such as Nottingham Lake, Log Cabin and Park. Activities will include swimming, paddle boating, tennis, group sports and more. Various field trips will be scheduled weekly throughout the summer. Wednesday, June 11: 911 Emergency Training Camp This free one -day event will introduce up to seventy-five (75) youth ages 9-11 to the Emergency Medical Service agencies in Eagle County. Activities will include an introduction to water safety and rescue, swimming/lifesaving techniques, CPR and first aid, traffic and fire safety and a self-defense/personal protection class. Sign Up at Avon Rec Center. Event Time: 8:00 a.m. to 4:45 p.m. Sunday, June 15: Father's Day Fishing Derby Just in time for father's day, children under 15 are invited to get out and enjoy free fishing by entering in the annual Fishing Derby at Nottingham Lake. The Town of Avon, Eagle Ranger Districts and the Colorado Division of Wildlife sponsor the event. A limited supply of FREE fishing poles will be available! Event Time: 10:00 a.m. to 12:00 p.m. June 17 - 18 and June 29 — July 1: Vail Lacrosse Shootout Tournament One of the most prestigious annual Club Lacrosse Tournaments in the world. A number of the games are played in Avon's Harry A. Nottingham Park from June 17 to July 1; the tournament runs through July 4. Details are on www.vaillacrosse.com. Event Times: 8:00 a.m. to 5:00 p.m. Sunday, June 22: 5K Doggy Dash This is a first year event organized by Vail Valley Medical Center and Pet Partners. This is a fun walk with dogs around the lake and onto the Eagle River recreational path turning around at Bob the Bridge and coming back into the park. Competitions such as look -a- like contest and best trick will be incorporated into the event. Event Time: 8:30 a.m. - 10:30 a.m. Thursday, July 3: The Westin Riverfront Resort & Spa Salute to the USA Over 10,000 shells explode in the sky above Avon during Colorado Rockies largest display that is choreographed to a musical score simulcast on local radio. The headlining band is "Blackhawk"; opening band is a local group "Derringer". Both of the featured bands fall in the country genre. KZYR will broadcast live on the soccer field with fun music and interviews from 5:15 to 6:00 p.m. In addition, we have many different types of food vendors as well as blinking flag pins, light up toys and glow sticks! All of the vendors open at 5:00 p.m. The ABA/Humane Society is once again handling beer sales for the event with Coors providing the product and sponsorship. The grand finale fireworks display kicks -off at 9:45 over Nottingham Lake. We have a special promotion at the Beaver Creek Rodeo for the first three rodeos to capture their audience in hopes they will attend Salute. Event Times: 5:00 p.m. to 10:30 p.m. Saturday, July 12: Triple Bypass Bicycle Tour The T.B.B.T tour is a 120 -mile ride with over 10,000 feet of elevation gain. And yet, over 3,500 riders dare it every year. The tour starts in Evergreen and climbs over Squaw Pass to Idaho Springs and on into Georgetown. From there it climbs over Loveland Pass to Frisco, and over Vail Pass to the finish line in Avon at Harry A. Nottingham Park lower field. Event Time 8:00 a.m. to 8:00 p.m. Friday, July 18 — Sunday, July 20: Thunderbird Arts Festival This juried arts festival exhibits in outdoor settings throughout Arizona, Colorado and California. The show features paintings in all mediums, batiks, mixed media, clay, copper and stone sculptures, etched and stained glass, pottery & more. Wine tasting and food have been added to the event in the last two years as well. Event Time: 10:00 a.m. to 5:00 p.m. Friday, July 25; August 1, 8, 15 & 22: American National Banks' Lakeside Cinema in Avon Grab your friends and family and come out to Harry A. Nottingham Park in Avon to enjoy free movies, outdoors on the big screen! Lakeside Cinema starts July 25 and runs through August 22, 2008. The feature film will start after the sun goes down (around 8:30 a.m.). Don't miss the excitement on Friday evenings at Nottingham Park. Come early to enjoy pre -movie activities themed to the featured film. We have a special promotion with the title sponsor where we are giving away a large screen television and Sony Dream System. In addition, we have added "Date Night" to two of the movies where parents can have their children taken care of in the child care room at the Rec. Center. Seating is on the grass field so bring a lawn chair or blanket and sit back, relax and enjoy! Event Time: 7:30 p.m. until end of movie. Monday, July 14, 21, 28; August 4 & 11: Plum TV's Dunk -n -Dash The Town of Avon presents the Dunk -N -Dash, a duathlon series. For 2008, the Town will be running five (5) Dunk-N-Dashes's and has moved them to Monday's. Athletes can register for one event or for the entire series. Swimmers in the Dunk -N -Dash can opt to make one or two 800 -yard loops around the Lake. The 5K run starts and finishes at the Lake's pump -house. The route runs north around Nottingham Lake, follows the path to Avon Elementary, and turns onto the scenic river recreation path. At "Bob" the bridge, runners turn around and return on the same path, detouring to the south side of the Lake for the finish line. Event starts at 6:00 p.m. Sunday, August 2: Bee Tri This is a first year event organized by friends of Rebecca Yarberry who tragically passed away in 2007 in a car accident. Rebecca was a triathlete hence this sprint triathlon in her honor. The event is a sprint distance with a 750 yard swim in Nottingham Lake, 15K bike along Highway 6 into Singletree and back to Nottingham Park for the 5K run. Event Times: 9:00 a.m. — 12:00 p.m. Tuesday through Thursday August 5 - 7: American Crown Circus This Circus is great family entertainment and will be under the big top this year. The bilingual MC's take the audience on a tour of acrobats, jugglers, aerialists, balancers and clowns. No exotic animals. Two shows daily. First show at 5:00 p.m. Second show at 7:00 p.m. Saturday, August 9: Beaver Creek's Xterra Triathlon This is a first year event hosted by Beaver Creek. The event will start at Nottingham Park with a 3/4 mile swim followed by a 15 mile mountain bike ride up into Beaver Creek finishing with a 5 mile run in Beaver Creek. Event Times: 9:00 a.m. Financial Implications: All of the above listed events have been budgeted for during the 2008 budgeting process. Town Manager Comments: STONE CREEK CHARTER GO BOLDLY Update to the Avon Town Council June 10, 2008 Student Enrollment for 2008/2009: Projected students — 201 Class configuration- Kindergarten through 8th grade with two classes at 2nd grade Average class size 20 students Finances: Direct support from parents: $105,000.00. Approximately 97% of families participating. Fundraising: $95,000.00 Non parent support: $8700.00 Insurance settlement: $68,000.00 Charter school implementation grant (federal program) Current school year: $240,000.00 Next school year: $150,000.00 — minimum amount Vendor relations Start of school year greater than 90 days past due: 22 vendors; total due of approximately 265,000.00 Current over 90 days past due: 8 vendors; total due of approximately 230,000.00 End of year payment plans Future School location: Meetings or discussion have been had with: Eagle County School District Traer Creek Trinity Baptist Church (Edwards) Gore Range Science School/ Oscar Tang Mailing Address PO BOX 5670 Avon, CO 81620 (970) 748-4535 (970) 748-4175 - fax www.stonecreekschool.org Physical Address 0375 Yoder Avenue Avon, CO 81620 Town of Avon Memo To: Honorable Mayor and Town Council Thru: Larry Brooks, Town Manager From: Scott Wright, Asst. Town Manager - Finance Directo Date: June 4, 2008 Re: Eagle River Fire Protection District Impact Fees Summary: On Tuesday evening representatives from the Eagle River Fire Protection District will be present for a public hearing and second reading of Ordinance No. 08-06 that proposed to amend Title 3 of the Town's municipal code (Revenue and Finance) adopting impact fees for fire protection and emergency medical services generated by development activities within the Town of Avon. Background: A presentation of the District's impact fee study was given to the Council at the April 22 Town Council meeting. Town Council approved Ordinance No. 08-06 at first reading with direction to staff to revise the language of the ordinance regarding waivers (Chapter 3.40.090) and to carefully review the proposed IGA with the District in order to be clear and consistent with current Town policies and practices and to reflect that the actual collection of impact fees occur at the time of building permit issuance. Staff and counsel have worked with the District in revising the attached IGA language to our satisfaction. Subsequent to the Town Council meeting on April 22, correspondence was received by the Town from Munsey Ayers, legal counsel for the developer of the Village at Avon, questioning the applicability of the ordinance to the Village. The issue raised by Mr. Ayers was further reviewed by staff and legal counsel, both for the Town and the District, and it is staff's recommendation that the public hearing and second reading take place as scheduled. Discussion: Originally titled as an addition of a new Chapter 17 to the Town's zoning code and now proposed as an amendment to Chapter 3, the ordinance provides for the adoption of Chapter Page 1 3.40 entitled "Impact Fees." The ordinance is written in a manner that supports the language from C.R.S. 29-20-104.5 authorizing municipalities to impose an impact fee as a condition of issuance of a development permit to offset the costs of providing capital facilities directly related to a service that the municipality is authorized to provide. It is anticipated that an Intergovernmental Agreement with the District (attached) that sets forth the procedures for collecting and remitting the impact fees would be approved after the adoption of the ordinance at second reading. Financial Implications: The ordinance provides that the Town is authorized to charge a 6% fee to the District to cover administrative costs. Recommendation: Staff recommends approval at second reading of Ordinance No. 08-06. Town Manager Comments: Attachments: A - Ordinance No. 08-06 B - Proposed IGA with Town of Avon C — Related Packet from April 22 Town Council Meeting D — Related Packet from May 13 Town Council Meeting • Page 2 TOWN OF AVON, COLORADO ORDINANCE NO. 08-06 AN ORDINANCE OF THE TOWN OF AVON, COLORADO, AMENDING TITLE 3 OF THE AVON MUNICIPAL CODE, BY ADOPTING FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES IMPACT FEES FOR LAND DEVELOPMENT ACTIVITIES GENERATING THE NEED FOR ADDITIONAL FIRE PROTECTION OR EMERGENCY MEDICAL SERVICES. WHEREAS, the Town of Avon, Colorado, ("Town") is a home rule municipality duly organized and existing under Article XX of the Colorado Constitution and the Town of Avon Home Rule Charter of 1978 ("Charter"); and WHEREAS, the Town, by virtue of its Home Rule status, may adopt such ordinances relative to local municipal matters as are necessary to effectuate the purposes and intent of the powers granted to municipalities; and WHEREAS, pursuant to C.R.S. § 31-15-601(1)(1), the Town Council has the power to erect engine houses and provide fire engines and the necessary fire apparatus for the extinguishing of fires and to provide for the use and management of the same by volunteer fire companies or otherwise; and WHEREAS, the Eagle River Fire Protection District ("Eagle River Fire" or "District") is a Colorado special district existing and operating under Title 32, Article 1, C.R.S., which includes the Town within its jurisdictional boundaries for the provision of fire protection and emergency medical services; and WHEREAS, the Town Council has determined that the District's capital infrastructure is designed to be mutually reinforcing for safety in that fire stations and firefighting equipment provide back-up coverage throughout the District's service area regardless of the physical location of a call for service within that area; and WHEREAS, the Town is experiencing high rates of population growth, increased population density and increased demand for fire protection and emergency medical services as a result of land development within the Town; and WHEREAS, to the extent that new development places demands upon the capital facilities and infrastructure for fire protection and emergency medical services, those {00086404.DOC / 2} demands should be satisfied by the shifting the responsibility for financing such capital facilities and infrastructure from the public to the development creating the demands; and WHEREAS, the demand for fire protection and emergency medical services and facilities is immediate upon development of residential and commercial units even though the District's funding from tax revenues often accrues after the demand for such services exists; and WHEREAS, the Town Council finds and determines that one of the primary roles of building, subdivision and development review is to ensure availability of essential fire protection and emergency medical services and facilities, and that in order to promote and protect the convenience, order, prosperity and welfare of present and future inhabitants of the Town, a rational system is necessary to identify growth -related costs incurred by Eagle River Fire in providing new and expanded fire protection and emergency medical services made necessary by expanded population and economic activity levels generated by new development, and a fee structure therefor directly related to such costs and method for collection of such fees, should be adopted; and WHEREAS, the Town Council believes that fire protection and emergency medical services impact fees should reflect actual growth related capital costs; and WHEREAS, new development should not be charged for upgrading existing fire protection services and existing emergency medical services to serve primarily existing development, and funds collected from new development for fire protection services and emergency medical services should be primarily used to benefit such new development; and WHEREAS, the adoption of a requirement that developers of new residential, commercial and industrial subdivisions as well as new commercial, industrial and multi- family developments pay fire protection impact fees and emergency medical service impact fees as established herein will ensure that development bears a roughly proportional share of the cost of providing new and enhanced fire protection services and emergency medical services necessary to accommodate such new development; and WHEREAS, pursuant to Section 31-23-207, C.R.S., the purpose of a master plan, and any regulations adopted thereunder, is to guide and accomplish a coordinated, adjusted, and harmonious development of the municipality and its environs which will, in accordance with present and future needs, promote health, safety, morals, order, convenience, prosperity and general welfare, as well as efficiency and economy in the process of development, including among other things the promotion of helpful and convenient distribution of population, wise and efficient expenditure of public funds, and the adequate provision of public facilities; and {00086404.DOC / 2} WHEREAS, pursuant to Section 31-23-303, C.R.S., a municipality may enact regulations made in accordance with a comprehensive plan designed to promote the health and general welfare, to avoid undue concentration of population, and facilitate the adequate provision of transportation, schools, and other public facilities; and WHEREAS, the Local Government Land Use Control Enabling Act (the "Act"), Sections 29-20-101, et seq., C.R.S., Article 23 of Title 31, and other applicable law grant broad authority to the Town to plan for and regulate the development of land on the basis of the impacts thereof on the community and surrounding areas; and WHEREAS, Section 29-20-104.5 authorizes counties and municipalities to impose an impact fee as a condition of issuance of a development permit to offset the costs of providing any capital facility directly related to any service the county or municipality is authorized to provide, that has a useful life of at least five years, and is required by charter or general policy of the county or municipality; and WHEREAS, Sections 29-1-801, et seq., C.R.S., concerning land development charges, recognize that local governments may collect charges imposed on land development as a condition of the approval of development, if such charges relate to an expenditure for an improvement, facility, or piece of equipment necessitated by land development that is directly related to a local governmental service; and WHEREAS, the Local Government Land Use Control Enabling Act of 1974 authorizes and encourages local governments to cooperate or contract with other units of government for the purpose of regulating the development of land and the impacts thereof; and WHEREAS, the Town Council finds and determines that as part of the process for preliminary or final approval of an application for rezoning, planned unit development, conditional or special use permit, subdivision, development or site plan, or similar application for new construction, it is necessary and proper to examine whether adequate fire protection facilities and equipment and adequate emergency medical services facilities and equipment will be available to residents of the Town, if such application is approved; and WHEREAS, Eagle River Fire has ordered BBC Research & Consulting and Stan Bernstein and Associates, Inc. to conduct and BBC has completed a Impact Fee Study ("BBC/Bernstein Impact Fee Study") analyzing the extent of the impact of development on fire protection services and emergency medical services throughout the Eagle River Fire Protection District, including the Town of Avon, and the fees necessary to mitigate the impact thereof; and {00086404.DOC / 2} WHEREAS, prior to final adoption, a public hearing was held before the Town Council of the Town of Avon to consider the adoption of the provisions set forth herein, following public notice as required by law; and WHEREAS, based upon the testimony at the public hearing, in the reasonable judgment of the Town Council, it finds that (1) new development upon which the impact fees for fire protection and emergency medical services are imposed creates a need for the capital facilities being funded by such fees; (2) new development will benefit from the construction of the facilities and improvements to be funded by these impact fees; and (3) the costs of the facilities and improvements funded by these impact fees are directly related to that required by new development; and WHEREAS, the Town Council has determined that the imposition and application of an impact fee for fire protection and emergency medical services will not directly or indirectly have the effect of materially and adversely altering, impairing, preventing or diminishing, imposing a moratorium on development, or delay or otherwise adversely affect any of the rights of any property owner within the Town. WHEREAS, The Town Council finds that taking legislative action regarding fire protection and emergency medical services impact fees as set forth in this Ordinance is necessary to protect the health, safety and welfare of the present and future inhabitants of the Town and is consistent with the Town's goals, policies and plans, including the Town's Comprehensive Plan. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, as follows: Section 1. Adoption and addition of Chapter 3.40 to the Municipal Code of the Town of Avon, Colorado. Title 3 of the Avon Municipal Code is amended by the addition thereto of a new Chapter 3.40, which is to read in full as follows: Chapter 3.40 {00086404.DOC / 2} Impact Fees 3.40.010. 3.40.020. 3.40.030. 3.40.040. 3.40.050. 3.40.060. 3.40.070. 3.40.080. 3.40.090. 3.40.100. 3.40.110. Purpose Use of Fees Payment of Fees Timing of Payment Alternative Fee Calculation Credit for Improvements Refund of Paid Fees Lien for Unpaid Fees Waiver Impact Fee Schedule Annual Adjustment 3.40.010. Purpose A. The Town requires that areas chosen for development or re -development shall be capable of being provided within a reasonable period of time with an adequate level of fire protection and emergency medical services, including fire protection facilities and emergency medical services facilities. B. This Section is intended to: (1) Provide a rational system for identifying and mitigating costs associated with growth and development and the expansion of fire protection and emergency medical services and facilities made necessary by land development activities, a growing population and economic activity. levels. (2) Regulate the use and development of land to ensure that new development pays no more nor less than its fair share of the cost of capital expenditures necessary to provide adequate fire protection and emergency medical services to developments within the Town. (3) Assure that the system of impact fees implemented in this Chapter is linked to a capital facilities program designed to provide the facilities and equipment for which the impact fees are imposed. (4) Ensure that the impact fees established by this Chapter are not used to offset existing deficiencies in capital facilities necessary to serve pre- existing development. (5) Ensure that new development that adequately mitigates or reduces the impact it creates on fire protection and emergency medical services through site -specific dedications or improvements receives offsetting credit against its impact fee obligation. 3.40.020. Use of Fees. A. All impact fees collected pursuant to this Chapter shall, after retention of a reasonable administrative fee not to exceed six percent (6%) by the Town, within sixty (60) days following payment to the Town, be transferred to the Eagle River Fire Protection District (the "District"). B. After payment to the District, all fees collected pursuant to this Chapter shall be accounted for in the manner required by 29-1-801, et seq., C.R.S., and other applicable law. Fees shall be deposited in an interest -bearing account which clearly identifies the lot, development activity and development approval for which the impact fee was collected and the associated category, account or fund of {00086404.DOC / 2) capital facility, by either aggregate or individual land development. Each such category, account, or fund shall be accounted for separately. Any interest or any income earned on moneys deposited in said interest -bearing account shall be credited to the account. C. Revenues from impact fees shall be used exclusively for capital facilities, as defined by Section 29-20-104.5, C.R.S., for fire protection and emergency medical services. The costs of such capital facilities shall include any financing costs associated with such improvements. D. No fees shall be used for periodic or routine maintenance, personnel costs or operational expenses. E. In the event that bonds or similar financing instruments are used for the advance provision of any capital facilities for which impact fees are required, impact fee revenues may be used to pay debt service on such bonds or similar financing instruments. F. The Town may enter into an intergovernmental agreement with the District to jointly fund expenditures and provide capital facilities needed to serve the development for which the impact fees were imposed. To the extent such intergovernmental agreement utilizes revenues from the impact fees imposed by this Chapter, it shall include such terms requiring compliance with this Chapter and Colorado law regarding impact fees, including Part 8, Article 1, Title 29 and Sections 29-20-103 and 29-20-104.5, C.R.S., and auditing of accounts and compliance as deemed appropriate by the Town Council. G. In the event this Ordinance is repealed or any such intergovernmental agreement is terminated, such capital facilities during their useful life shall continue to be utilized to provide services to the development for which the impact fees were imposed. 3.40.030. Payment of Fees. A. As used in this Chapter, the term "development approval" shall constitute a "development permit" as that term is defined and used in Sections 29-20-103 and 29-20-104.5, C.R.S. B. A developer requesting a development approval shall be subject to payment of the impact fees established by this Chapter as a condition of development approval. The obligation to pay such impact fees shall run with the land. The impact fee imposed shall be paid at the time of issuance of each Building Permit. C. Where previous development activity has occurred prior to the imposition of the impact fees established by this Chapter, or for which impact fees were {00086404.DOC / 2} previously paid, impact fees for subsequent development activity on the same lot shall be based on the net increase, if any, in the impact fee based on the demand for capital facilities for fire protection and emergency medical services created by the new development activity as compared to the previous development activity. D. For applications for an amendment or change to a development approval previously obtained, but for which the development activity was not completed, the amount of the impact fee for the subsequent development approval shall be based on the net increase, if any, in the demand for capital facilities for fire protection and emergency medical services created by the new development approval as compared to the impact fee paid for the previous development approval. 3.40.040. Timing of Payment. A. Where development activities may result in multiple levels of development approvals, such as annexation, zoning, subdivision and building permit approval, impact fees shall be imposed upon the earliest development activity to occur for which the amount of impact fees can be reasonably calculated. The impact fee imposed shall be paid at the time of issuance of each Building Permit. B. If for any reason, the amount of the impact fee cannot be calculated at the time of the initial level of development approval, the Town may defer computation and payment of all or a part of the impact fee until a subsequent level of development approval, or the Town may require that an estimated fee be paid. If an estimated fee is paid, any underpayment shall be recovered at the time of the next development approval at which the impact fee can be reasonably calculated. In the event an over -payment is made, such over -payment shall be refunded, without interest, within thirty (30) days following the date the impact fee can be completely computed. 3.40.050. Alternative Fee Calculation. In lieu of payment of impact fee amounts set forth in this Chapter, the developer may prepare and submit to the Town Manager a site -specific fiscal impact and fee calculation study for the development approval that is requested. The site -specific fiscal impact and fee calculation study shall follow the prescribed methodologies and formats established by the impact fee study submitted by the District. The fiscal impact study submitted shall show the basis upon which the site -specific fee calculation was made. The site -specific fiscal impact and fee calculation study shall be prepared and presented by professionals qualified in their respective fields. The Town Manager shall consider the documentation submitted by the developer, but is not required to accept such documentation reasonably deemed to be inaccurate or not reliable, and may, in the alternative, require the developer to submit additional or different documentation for {00086404.DOC / 2) consideration. If an acceptable site -specific fiscal impact and fee calculation study is not presented, the developer shall pay the impact fee set forth in this Chapter. Determinations made by the Town Manager pursuant to this paragraph may be appealed to the Town Council by filing a written request with the Town Manager within ten (10) days of the Town Manager's determination. Following the submittal of such request, the Town Council shall hold a public hearing to determine the amount of the impact fee. The decision of the Town Council shall be a final quasi-judicial decision for purposes of Rule 106(a)(4) and (b), C.R.C.P. 3.40.060. Impact Fee Credit for Improvements. Upon approval by the Town Council, any developer obligated to pay an impact fee shall receive a credit against the amounts due or to become due for any site -specific dedication or improvement provided by the developer to meet the same need for capital facilities for fire protection and emergency medical services for which the impact fee is imposed. No developer shall be required to provide any site specific dedication or improvement to meet the same need for capital facilities for which an impact fee is imposed. Such credit may also be made as a refund or refunds to the developer from impact fees imposed and paid to the Town equal to the fair market value of the site - specific dedication or improvement provided by the developer. 3.40.070. Refund of Paid Fees. A. If a Building Permit expires without commencement of construction or development, the applicant shall be entitled to a refund, without interest, of the impact fee paid as a condition for issuance, except when the fee has been expended or encumbered by the District in advance of and in anticipation of development. The applicant must submit an application for such refund to the Town Manager within thirty (30) days of the expiration of the Building Permit. Neither the Town or the District shall have any obligation to refund any fee that has been expended or encumbered by the District in advance of and in anticipation of the development. B. Any impact fee not expended or encumbered by the District by the end of the calendar quarter immediately following ten (10) years from the date the fee was paid shall, upon application of the then current landowner to the Town Manager, be returned to the landowner with interest earned on the fee, within one hundred eighty (180) days of the expiration of such ten (10) year period. Provided, however, that the Town Council, in its discretion, for good cause shown, may extend such period of time for an additional period as the Town Council deems reasonable and necessary. 3.40.080. Lien for Unpaid Fees. {00086404.DOC / 2} All impact fees shall constitute a prior, perpetual lien upon each lot or parcel subject to the development approval for which impact fees are imposed from the due date thereof, until paid. If such fee is not paid when due, in addition to any other means provided by law, the Town Clerk shall certify such delinquent fee to the Treasurer of Eagle County, and the fee shall be collected in the same manner as though it were part of the taxes. The Town may withhold or revoke any development approval, including certificates of occupancy, for which payment of impact fees is delinquent. 3.40.090. Waiver. The Town Council may, by resolution, grant a waiver of the applicable impact fees for fire protection and emergency medical services on a development or portion of a development for the purpose of constructing or providing low or moderately priced housing units for sale or lease to low or moderate income persons; provided that the parties to the development shall agree to appropriately restrict the future use of the applicable units by recorded agreement, deed restriction, covenants, declarations, or similar instruments as may be required by the Town Manager. 3.40.100. Impact Fee Schedule. The following impact fees for fire protection and emergency medical services are established and imposed. The impact fee amounts and rates are deemed to fairly, equitably and proportionately mitigate the impacts on capital facilities for fire protection and emergency medical services created by development within the Town. Any impact fee for fire protection and emergency medical services hereby imposed shall be imposed and applied on a uniform and non-discriminatory basis throughout the Town to any lot, tract or parcel or expansion for which no building permit has yet been issued. For Residential, Commercial (including lodging) or Industrial Development, impact fees imposed for fire protection and emergency medical services shall be based on size of the water meter required for development: 3/4 inch 1 inch 1.5 inch 2 inch 3 inch 4 inch 6 inch 3.40.110. Annual Adjustment. Impact Fee: Impact Fee: Impact Fee: Impact Fee: Impact Fee: Impact Fee: Impact Fee: $ 1,671 $ 2,841 $ 5,515 $ 8,857 $18,382 $28,409 $55,147 The impact fees imposed hereby shall be reviewed and may be administratively adjusted without further Town Council action annually for inflation, beginning January {00086404.DOC / 2) 15, 2009 and annually on each anniversary date thereafter. Any such adjustment shall be based upon the percentage change in the United States Bureau of Labor Statistics Consumer Price Index for Denver -Boulder, all items, all urban consumers, or its successor index, or an equivalent index applicable to Eagle County. Section 2. BBC/Bernstein Impact Fee Study Approval. The Town Council hereby approves and adopts the BBC Research & Consulting Impact Fee Study, a copy of which is attached hereto as Exhibit A, as the basis for the impact fees for fire protection and emergency medical services established by this Ordinance. Section 3. Public Inspection. The full text of this Ordinance and the Avon Municipal Code being amended hereby, are available for public inspection at the office of the Town Clerk. Section 4. Severability. If any portion of this Ordinance is found to be void or ineffective, it shall be deemed severed from this Ordinance and the remaining provisions shall remain valid and in full force and effect. Section 5. Effective date. This Ordinance shall become effective and be in force immediately upon final passage at second reading. INTRODUCED, READ, AND ORDERED PUBLISHED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, UPON A MOTION DULY MADE, SECONDED AND PASSED AT ITS REGULAR MEETING HELD AT THE TOWN OF AVON, ON THE 22ND DAY OF APRIL, 2008. TOWN OF AVON, COLORADO By: Ronald C. Wolfe, Mayor Attest: By: Patty McKenny, Town Clerk {00086404.DOC / 2} FINALLY ADOPTED, PASSED, APPROVED, AND ORDERED PUBLISHED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, UPON A MOTION DULY MADE, SECONDED AND PASSED AT ITS REGULAR MEETING HELD AT THE TOWN OF AVON, ON THE 10TH DAY OF June, 2008. TOWN OF AVON, COLORADO By: Ronald C. Wolfe, Mayor Attest: By: Patty McKenny, Town Clerk APPROVED AS TO FORM: John W. Dunn, Town Attorney {00086404.DOC / 2} Exhibit A Eagle River Fire Protection District Impact Fee Study — Phase II, Final Report July 24, 2007 BBC Research & Consulting Stan Bernstein and Associates, Inc. September 10, 2007 ("BBC/Bernstein Impact Fee Study") {00086404.DOC / 2} TOWN OF AVON, COLORADO RESOLUTION NO. 08-20 SERIES OF 2008 A RESOLUTION OF THE TOWN OF AVON, COLORADO, APPROVING AN INTERGOVERNMENTAL AGREEMENT BETWEEN THE TOWN OF AVON, COLORADO AND THE EAGLE RIVER FIRE PROTECTION DISTRICT, CONCERNING THE COLLECTION, PAYMENT AND USE OF EMERGENCY SERVICE IMPACT FEES WHEREAS, the Town of Avon, Colorado, ("Town") is a home rule municipality duly organized and existing under Article XX of the Colorado Constitution and the Town of Avon Home Rule Charter of 1978 ("Charter"); and WHEREAS, pursuant to C.R.S. § 31-15-601(1)(1), the Town Council has the power to erect engine houses and provide fire engines and the necessary fire apparatus for the extinguishing of fires and to provide for the use and management of the same by volunteer fire companies or otherwise; and WHEREAS, the Eagle River Fire Protection District is a Colorado special district existing and operating under Title 32, Article 1, C.R.S., which includes the Town within its jurisdictional boundaries for the provision of fire protection and emergency medical services; and WHEREAS, Article XI, Section 7, of the Colorado Constitution allows the State and its political subdivisions to give direct or indirect financial support and assistance to any other political subdivision as may be authorized by general statutes; and WHEREAS, Article XIV, Section 18(2)(a) of the Colorado Constitution supports the cooperation or contracting by or among any of its political subdivisions to provide any function or facility lawfully authorized to each of the cooperating units, including, without limitation, the sharing of costs, the imposition of taxes, or the incurring of debts; and WHEREAS, Sections 29-1-201 and 203, C.R.S., permit and encourage governmental entities to make the most efficient and effective use of their powers and responsibilities by cooperating and contracting with other governmental entities to provide any function, service or facility lawfully authorized to each, including the sharing of costs; and WHEREAS, the Local Government Land Use Control Enabling Act of 1974 authorizes and encourages local governments to cooperate or contract with other units of government for the purpose of regulating the development of land and the impacts thereof; and NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, as follows: Section 1. The Intergovernmental Agreement between the Town and the Eagle River Fire Protection District, attached as Exhibit A hereto, is approved. {00086404.DOC / 2} Section 2. The Town staff is authorized and directed to take all action necessary and appropriate with respect to the implementation of the agreement. ADOPTED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, UPON A MOTION DULY MADE, SECONDED AND PASSED AT ITS REGULAR MEETING HELD AT THE TOWN OF AVON, ON THE 10TH DAY OF JUNE, 2008. TOWN OF AVON, COLORADO By: Ronald C. Wolfe, Mayor Attest: By: Patty McKenny, Town Clerk {00086404.DOC / 2} FINALLY ADOPTED, PASSED, APPROVED, AND ORDERED PUBLISHED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, UPON A MOTION DULY MADE, SECONDED AND PASSED AT ITS REGULAR MEETING HELD AT THE TOWN OF AVON, ON THE 10TH DAY OF June, 2008. TOWN OF AVON, COLORADO By: , Mayor Attest: By: , Town Clerk {00086404.DOC / 2} Exhibit A (Agreement) {00086404.DOC / 2} INTERGOVERNMENTAL AGREEMENT BETWEEN THE TOWN OF AVON, COLORADO AND THE EAGLE RIVER FIRE PROTECTION DISTRICT, CONCERNING THE COLLECTION, PAYMENT AND USE OF EMERGENCY SERVICE IMPACT FEES THIS INTERGOVERNMENTAL AGREEMENT is made and entered into this day of , 2008, by and between the Town of Avon, Colorado ("Town") and Eagle River Fire Protection District ("District"), a special district of the State of Colorado. RECITALS WHEREAS, the Town of Avon, Colorado, ("Town") is a home rule municipality duly organized and existing under Article XX of the Colorado Constitution and the Town of Avon Home Rule Charter of 1978 ("Charter"); and WHEREAS, pursuant to C.R.S. § 31-15-601(1)(1), the Town Council has the power to erect engine houses and provide fire engines and the necessary fire apparatus for the extinguishing of fires and to provide for the use and management of the same by volunteer fire companies or otherwise; and WHEREAS, pursuant to Section 16.2 of the Charter, the Town may enter into contracts or agreements with other governmental units of every kind and character for the joint use of buildings, equipment, or facilities, or for furnishing or receiving commodities or services of public benefit under such terms and conditions as shall be approved by Council; and WHEREAS, the District is a quasi -municipal government and political subdivision of the State of Colorado operating pursuant to Article 1, Title 32, C.R.S., to provide prevention and extinguishment of fire, protection of life and property from fire, enforcement of fire prevention codes, hazardous materials response, and other emergency services authorized by statute or typically provided by a public fire department (collectively, "Emergency Services") within the Town; and WHEREAS, Article XI, Section 7, of the Colorado Constitution allows the State and its political subdivisions to give direct or indirect financial support and assistance to any other political subdivision as may be authorized by general statutes; and WHEREAS, Article XIV, Section 18(2)(a) of the Colorado Constitution supports the cooperation or contracting by or among any of its political subdivisions to provide any function or facility lawfully authorized to each of the cooperating units, including, without limitation, the sharing of costs, the imposition of taxes, or the incurring of debts; and {00086425.DOC /} WHEREAS, Sections 29-1-201 and 203, C.R.S., permit and encourage governmental entities to make the most efficient and effective use of their powers and responsibilities by cooperating and contracting with other governmental entities to provide any function, service or facility lawfully authorized to each, including the sharing of costs; and WHEREAS, the Local Government Land Use Control Enabling Act of 1974 authorizes and encourages local governments to cooperate or contract with other units of government for the purpose of regulating the development of land, including the impacts resulting therefrom; and WHEREAS, Section 29-20-104.5, C.R.S., authorizes counties and municipalities to impose an impact fee as a condition of issuance of a development permit to offset the costs of providing any capital facility directly related to any service the county or municipality is authorized to provide, that has a useful life of at least five years, and is required by charter or general policy of the county or municipality; and WHEREAS, new development within the Town is placing significant additional demands on the provision of Emergency Services and the capital facilities necessary to provide them; and WHEREAS, the Town acknowledges that without the assistance of the Town in imposing and collecting impact fees for Emergency Services and their expenditure on necessary public facilities to provide the Emergency Services, citizens of the Town may suffer the result of decreased levels of Emergency Services; and WHEREAS, pursuant to Ordinance No. 08-06 the Town Council has adopted amendments to the Avon Municipal Code which provide for fire protection and emergency medical services impact fees to be imposed on development which generates a need for additional fire protection and emergency medical services capital facilities; and WHEREAS, by Ordinance No. 08-06 the Town Council has adopted an Impact Fee Schedule, Section 3.40.100, for the capital facilities of the District; and WHEREAS, the Town Council, upon consideration of the impacts of land developments within the Town on the ability of the District to provide adequate Emergency Services and related capital facilities within the District, has determined that it is in the best interests of the citizens of the Town and the District to cooperatively and in a coordinated fashion utilize the revenues from the Town's impact fees for Emergency Services to fund expenditures by the Town on capital facilities needed to provide Emergency Services to new development; {00086425.DOC /} 2 NOW, THEREFORE, in consideration of the Recitals stated above, and the mutual covenants and promises of the parties hereto, the receipt and sufficiency of which is acknowledged, the Town and the District agree as follows: SECTION 1. PURPOSE The purpose of this Agreement is to provide for the joint and cooperative funding of expenditures by the parties on capital facilities needed to provide fire protection and emergency medical services to new development occurring within the Town, and thereby carry out the purposes and intent of Ordinance No. 08-06 ("the Impact Fee Ordinance"). Terms used in this Agreement and not defined herein shall have the meanings given to them in the Impact Fee Ordinance. SECTION 2. IMPOSITION AND COLLECTION OF AN IMPACT FEE FOR EMERGENCY SERVICES 2.1 During the term of this Agreement, the Town shall impose an impact fee for Emergency Services on each Lot (or other portion) of a Development upon the commencement of the Emergency Service -Generating Development. Such impact fee shall be paid to the Town at the time of issuance of a Building Permit. 2.2 For requests for Development approvals that are processed by the Town's Community Development Department, the obligation to pay the required impact fees shall be fully disclosed to the applicant by the Community Development Department prior to such approval. Any developer requesting a development approval shall be subject to payment of the impact fees established by this Article as a condition of development approval. The obligation to pay such impact fees shall run with the land. The impact fee imposed shall be paid at the time of issuance of each Building Permit. 2.3 Town shall not issue a Building Permit for a property within a development subject to the Town's impact fees for Emergency Services unless the applicant provides proof of the applicant's payment of the impact fee. 2.4 The Town Council may, by resolution, grant a waiver of the applicable impact fees for fire and emergency medical services on a development or portion of a development for the purpose of constructing or providing low or moderately priced housing units for sale or lease to low or moderate income persons; provided that the parties to the development shall agree to appropriately restrict the future use of the applicable units by recorded agreement, deed restriction, covenants, declarations, or similar instruments as may be required by the Town Manager. {00086425.DOC I) 3 SECTION 3. ADMINISTRATION AND EXPENDITURE OF EMERGENCY SERVICE IMPACT FEE REVENUES 3.1 When an impact fee for Emergency Services is paid to the Town, such funds shall be transferred by the Town to the District within sixty (60) days following receipt of such funds, less six percent (6%) of the fee as an administrative fee to offset the Town's costs of collecting and administering the impact fee. The Town hereby appoints and designates the District as the Town's designee and agent for purposes of administering and expending the impact fees for Emergency Services as provided herein. 3.2 Upon receipt, the District shall deposit the Town's impact fees for Emergency Services in an interest -bearing account identifying the lot, development activity and development approval for which the impact fee was collected and the associated category, account, or fund of capital expenditure for which such impact fee was imposed. Any interest or other income earned on moneys deposited in the interest - bearing account shall be credited to the account. 3.3 The District shall use the Town's impact fees for Emergency Services to jointly fund, in combination with District funds, the capital facilities necessary to provide the Emergency Services needed to serve future development, as contemplated by the Eagle River Fire Protection District Impact Fee Study, dated May 7, 2007, prepared by BBC Research & Consulting and Stan Bernstein and Associates, Inc., or any updated, amended or replacement analysis adopted by the Town ("BBC/Bernstein Impact Fee Study") attached hereto as Exhibit 'A'. 3.4 The District may only utilize the Town's impact fee revenues for planning, preliminary architectural and engineering services, architectural and engineering design studies, land surveys, land acquisition, site improvements and off -site improvements associated with new or expanded facilities; the construction of buildings and other facilities; and the purchase of apparatus and equipment, including communications equipment, with an average useable life of at least five (5) years. No impact fees shall be used for periodic or routine maintenance of facilities and equipment, personnel costs, or operational expenses, or any purpose not otherwise authorized by Section 29-20-104.5, C.R.S. 3.5 In the event bonds or similar debt instruments are used to fund Emergency Service Capital Improvements necessary to provide Emergency Services to a development within the Town prior to collecting the impact fees associated with the development as herein provided, once collected, the Town impact fees may be used to pay debt service on such bonds or similar debt instruments, or to reimburse the District for capital expenditures which have been made for Eligible Capital Facilities and Expenditures at any time after the date of this Agreement. {00086425.DOC /} 4 3.6 The District shall account for all impact fees for Emergency Services collected pursuant to this Agreement in the manner required by Sections 29-1-801, et seq., C.R.S., and other applicable law. 3.7 No less than annually, the District shall provide to the Town a copy of its annual audit report of its collection, administration and expenditure of all impact fees within the Town and not later than December 1, of each year, a copy of its annual budget detailing revenues and expenditures of impact fees in the next calendar year. 3.8 The expenditure of revenues from the Town impact fees for Emergency Services so collected shall constitute expenditure by the Town for assisting in the provision of Emergency Services to new development within the Town. In exchange for the Town's expenditure of the impact fees to jointly fund capital facilities in cooperation with the District, the Town shall obtain an ownership interest in the capital facilities funded by such impact fees, proportional to the amount of Town impact fees utilized to fund the capital facility. 3.9 In exchange for the continued provision of Emergency Services within the Town by the District, the Town hereby assigns to the District the Town's interest in any and all capital facilities funded in whole or part by the Town's impact fees, for the life of the capital facility. The District shall operate and maintain the capital facilities in good condition, subject to reasonable wear and tear. This section shall survive and remain in effect notwithstanding the termination of this Agreement or repeal or amendment of the Impact Fee Ordinance for so long as the District continues to use the capital facilities to provide Emergency Services to the development which paid the Town's impact fees. Upon the expiration of the useful life of the capital facilities, any remaining Town interest shall automatically transfer to the District. SECTION 4. LIABILITY AND INDEMNIFICATION 4.1 Any other provisions of this Agreement notwithstanding, if the Town is required to make any refund of any impact fee for Emergency Services, the District shall reimburse the Town for the required refund. The District shall indemnify, defend and hold the Town and its officers, agents and employees harmless from and against any and all claims or liability arising from the Town's implementation of this Agreement; or the administration and expenditure by the District of any of the Town's impact fees. Specifically, this indemnification shall include, but not be limited to, any legal action by any party contesting this Agreement or the Impact Fee Ordinance on the grounds of unconstitutionality, lack of authority, breach of contract, preemption by State law or any other grounds. The District shall also indemnify, defend and hold the Town, and its officers, agents and employees, harmless from and against any and all claims arising from any breach or default in the performance of the obligations on the District's part to {00086425.DOC /} 5 be performed under the provisions of this Agreement, or arising from any intentional acts, negligence or omissions of the District or any of its officers, agents, and employees. Such indemnification by the District as provided in this Section shall include all costs, attorneys' fees, expenses and liabilities incurred in the defense of any claim or any action or proceeding brought on any such claim; provided, however, nothing contained herein waives or is intended to waive any protections that may be applicable to the District under the Governmental Immunity Act, Section 24-10-101, et seq., C.R.S., or any other rights, protections, immunities, defenses or limitations on liability provided by law, and subject to any applicable provisions of the Colorado Constitution and applicable laws. In the event the Town is named as a party in any legal action, in consultation with the Town and subject to the Town's approval, the District shall select legal counsel to represent the Town in such action. SECTION 5. TERM OF AGREEMENT The term of this Agreement shall commence upon execution of this Agreement and shall continue until the Impact Fee Ordinance is repealed; provided, however, either party may terminate this Agreement upon giving at least ninety (90) days written notice of such intent to terminate to the other party. This Agreement is also subject to annual appropriation by either party of sufficient funds necessary to carry out the obligations of the party. Upon termination, the District shall promptly return to the Town all Town impact fees for Emergency Services and interest accrued thereon that have not been expended on capital facilities under this Agreement; and each party shall have no further obligations under this Agreement, subject to the continued validity of Sections 3.8 and 3.9 as to capital facilities funded prior to such termination in whole or in part by the expenditure of Town impact fees for Emergency Services and subject further to Section 4.1 as to indemnification and selection of legal counsel. SECTION 6. REMEDIES 6.1 Time is of the essence in this Agreement. .6.2 If a party violates or breaches or fails to keep or perform any covenant, agreement, term or condition of this Agreement at the time designated; or in the event a party is in default or in violation of a term of this Agreement for which no specific time is designated, and the default or violation continues or is not remedied within thirty (30) days after notice in writing is given by the non -breaching party to the other party specifying the matter claimed to be in default, the non -breaching party shall be entitled to pursue all remedies available at law or in equity to enforce the terms of this Agreement, including the right of specific performance; provided, however, with respect to any {00086425.DOC /} 6 default that cannot be cured within thirty (30) days, such legal remedies shall not be pursued if the breaching party takes all steps necessary to cure the default within such period and thereafter continuously exercises due diligence to cure the default. 6.3 The Town shall use its best efforts to collect the impact fees for Emergency Services and to withhold issuance of the Building Permit until the impact fees are paid as provided in this Agreement; however, inadvertent failure to do so by the Town shall not give rise to any liability by the Town. The Town's failure to collect the impact fees or the Town's issuance of a Building Permit without first receiving the impact fees shall not constitute a waiver of the Town's authority to collect such fees. In such case, the non - collected impact fees shall remain valid obligations and the Town and the District shall cooperate to take such actions as are necessary to facilitate the collection of the same including, without limitation and to the extent legally permissible, suspending or revoking any permission to develop land previously granted. SECTION 7. NOTICES 7.1 All notices that may be required or given pursuant to this Agreement by a party to the other, shall be deemed to have been fully given when made in writing and deposited in the United States first class mail, postage prepaid, and addressed as follows: DISTRICT Eagle River Fire Protection District Post Office Box 7980 Avon, Colorado 81620-7980 TOWN OF AVON Town Manager Town of Avon P.O. Box 975 Avon, Colorado 81620 7.2 The address to which any notice or other writing may be given to any party as above provided may be changed by written notice given by such party as above provided. SECTION 8. MISCELLANEOUS PROVISIONS 8.1 This Agreement is expressly conditioned upon the continuance in force of the Impact Fee Ordinance. In the event the Impact Fee Ordinance is repealed or amended in a manner that is inconsistent with the terms of this Agreement, this Agreement shall terminate. {00086425.DOC /} 7 8.2 No modification or waiver of this Agreement or any covenant, condition or provision contained herein shall be valid unless in writing and duly executed by all parties. 8.3 This written Agreement embodies the whole Agreement between the parties and there are no inducements, promises, terms, conditions or other obligations made or entered into by the parties other than those contained herein. 8.4 This Agreement shall be binding upon the parties hereto, the respective successors or assigns, and may not be assigned by any party without the express written consent of the other party. 8.5 All terms contained in this Agreement are severable and in the event that any of them shall be held invalid by a court of competent jurisdiction, this Agreement shall be interpreted as if such invalid term or condition is not contained herein. 8.6 The signatories to this Agreement affirm and warrant that they are fully authorized to enter into and execute this Agreement, and all necessary actions, notices, meetings and/or hearings pursuant to any law required to authorize their execution of this Agreement have been made. 8.7 This Agreement may be amended from time to time by written Agreement duly authorized by all the parties to this Agreement. 8.8 This Agreement does not and shall not be deemed to confer upon or grant to any third party any right enforceable at law or equity arising out of any term, covenant, or condition herein or the breach thereof 8.9 This Agreement, or a memorandum of this Agreement, may be recorded in the records of the Eagle County Clerk and Recorder. {00086425.DOC I) 8 IN WITNESS WHEREOF, the parties hereto have executed this Agreement the day and year first above written. TOWN OF AVON, COLORADO, by and through its Town Council By: Ron Wolfe, Mayor Attest: Patty McKenny, Town Clerk EAGLE RIVER FIRE PROTECTION DISTRICT, a Colorado special district, acting by and through its Board of Directors By: Charles A. Moore, Fire Chief/General Manager Attest: {00086425.DOC /} Exhibit A Eagle River Fire Protection District Impact Fee Study — Phase II, Final Report July 24, 2007 BBC Research & Consulting Stan Bernstein and Associates, Inc. September 10, 2007 ("BBC/Bernstein Impact Fee Study") {00086425.DOC I) Memo To: Honorable Mayor and Town Council Larry Brooks, Town Manager From: Patty McKenny, Town Clerk Date: June 5, 2008 Re: ERFPD Materials Summary: Attached are materials submitted by Charlie Moore, ERFPD, for your review. June 3, 2008 Honorable Mayor Wolfe and Town Council Mr. Larry Brooks, Town Manager Town of Avon 400 Benchmark Road Avon, Colorado 81620 Re: Eagle River Fire District Impact Fees Dear Mayor Wolfe, Council Members and Mr, Brooks: As you consider the Impact Fee Ordinance on Second Reading, I want to provide you with a summary of our planning efforts and the Impact Fee Study for your easy reference. Town staff will provide the Ordinance document separately. I would like to re -state that the purpose of impact fees is to enable the Fire District to maintain the same level of service as future growth occurs in Avon and the rest of our service area; impact fees may not be used to improve the level of service. It is our belief that growth ought to pay its share of the additional infrastructure necessary to serve it. As population increases, so will the demand for service. If we do nothing to plan for increased population and service demand, we can expect that response times will elongate from insufficient redundancy when simultaneous or major emergencies occur. We want to maintain our current ability to respond to 81% of calls within 8 minutes. Since the Fire District began operations in 2001 we have improved the service level to the extent that our financial resources allow. Thirty-five (35) full time employees have been added and the aging rolling stock has been replaced. On June 9, we will take delivery of a new ladder truck that replaces a 27 year old truck at a cost of just under S1 million. 00I03980_DOC I) POST OFFICE Box 7980 • 0351 BENCHMARK Roan • AVON, COLORADO 81620-7980 PHONE: 970 748 966S • FAN: 970-748-4749 • EMAIL: INFO@L'RFPD.ORG Town of Avon Council June 4, 2008 However, future growth in the Avon core and Traer Creek and growth in Minturn, Red Cliff and now Wolcott will require more capacity. Our capital plan identifies $26 million dollars in infrastructure needs (2007 dollars) of which $12 million is growth related and proposed to be financed from impact fee revenues. The District has prepared a long range pro -forma that identifies our operational and capital costs. The Eagle River Fire District Board of Directors has concluded that our mill levy of 5.55 will be insufficient to finance both operations and capital; that conclusion has led us to seek the adoption of impact fees throughout the District as a means to fund the infrastructure to serve that new growth. As you are aware, the Board of County Commissioners has approved impact fees on our behalf, and on behalf of Greater Eagle and Gypsum Fire Districts. The Towns of Eagle and Gypsum have also approved impact fees for their local districts. We believe the Towns of Minturn and Redcliff are also ready to adopt impact fees for our District. So, if impact fees are adopted in Avon, it is likely that impactfees for fire protection services will be implemented County wide, with the exception of the Town of Vail. The Board of Directors has spent well over three years analyzing, studying and planning for future growth and this proposal is comprehensive as both a qualitative and quantitative analysis, meeting the standards required by law and financial soundness. On behalf of the Board of Directors, I look forward to your adoption of this Ordinance. Our consultants will be available at your regular meeting on June 10 to answer any questions that may remain. Cordially,, Charles A. Moore General Manager/Fire Chief cc: Eagle River Fire District Directors Tom Pippin, BBC Research Stan Bernstein, Bernstein and Associates enc: Impact Fee Study ERFPD Financial Model ;00103980.DOC /l Stan Bernstein and Associates, Inc. Financial Planners and Consultants For Local Governments, Municipal Bond Underwriters, and Real Estate Developers 8400 East Prentice Ave., Penthouse Greenwood Village, Colorado 80111 Phone: 303-409-7611 Fax: 303-409-7612 Email: Stanplan @ Earthlink.net September 10, 2007 Mr. Charlie Moore Board of Directors Eagle River Fire Protection District RE: DRAFT #6 ERFPD — FUTURE SINGLE FAMILY EQUIVALENT UNIT AND IMPACT FEE REVENUE FORECAST Dear Charlie and Board of Directors: Enclosed for your review is the most current draft of the results of our 2007 forecast of future Single Family Equivalent Units (SFE's) within the boundaries of Eagle River Fire Protection District ("ERFPD"). For the purposes of this forecast, one SFE contains 3,000 square feet, with the exception of hotel rooms which are assumed to be 0.35 SFE's or 0.50 SFE's depending upon kitchen facilities. The attached Schedule 1 summarizes the future SFE'S for ERFPD for the years ending December 31, 2007 through 2025. The last two rows on page 2 summarize the Impact Fee Revenues that could be generated from the proposed impact fee rate of $1,671 per SFE. These Impact Fee Revenues total Approximately $14.6 million from 2007 through 2025 (approximately $480,000 for 2007). As of December 31, 2006 there were approximately 15,990 SFE's being served by ERFPD. Schedule 1 indicates an additional 8,714 SFE's could be added during the next 19 -years which represents an increase of approximately 54.5% over the SFE base as of December 31, 2006. The total estimated increase in SFE'S during the next 19 -years by geographical area is summarized on the following page: Mr. Charlie Moore ERFD Board of Directors September 10, 2007 Page 2 of 6 INCREASE 2007 - GEOGRAPHICAL AREA ARROWHEAD TOWN OF AVON VILLAGES @ AVON(*) BEAVER CREEK BACHELOR GULCH BERRY CREEK EAGLE VAIL EDWARDS/CORD VAL. CORDILLERA/SUMMIT RED SKY RANCH WOLCOTT GINN PROPERTY MINTURN RED CLIFF TOTALS SFE'S (a, 12/31/06 977 3,194 268 2,706 979 1,080 2,352 2,622 968 16 0 0 703 125 15.990 SFE' S A 12/31/25 1,007 4,251 2,428 2,757 1,051 1,113 2,388 3,453 1,406 168 1,350 2,300 893 139 24.704 ADDED DURING 2007 SFE'S 10 30 64 1,057 0 2,160 30 51 31 72 13 33 5 36 81 831 33 438 8 152 0 1,350 0 2,300 10 190 2 14 287 8,714 2025 PERCENT 3.07% 33.09% 805.97% 1.88% 7.35% 3.06% - 1.53% 31.69% 45.25% 950.00% N/A N/A 27.03% 11.20% 54.50% (*) Approximately 514 additional SFE'S could be constructed at the Villages @ Avon. Schedule 1 indicates that an additional 287 SFE'S could be added during 2007; 401 SFE'S units could be added during 2008 (approximately 55% of those living units assumed be generated from The Confluence Riverfront related development); and an average of 466 SFE'S are assumed to be added annually during 2009 - 2025. It is important that these SFE estimates are carefully monitored so that adjustments can be made as future events regarding construction activity becomes clearer. A brief summary of the various projects expected to be constructed during the next 20 - years within the boundaries of ERFPD is described in the following paragraphs. ARROWHEAD Arrowhead is approaching full-buildout. We have assumed an average of 10.0 SFE's added during the next two years (2008 - 2009). This assumes that 5 — 6 large homes per year for the next two years will be constructed at various subdivisions at Arrowhead. TOWN OF AVON (EXCLUDING VILLAGES (a, AVON) The Town of Avon (excluding the Villages of Avon) is expected to add approximately 1,057 additional SFE's during the next nineteen years as described in the following paragraph. Mr. Charlie Moore ERFD Board of Directors September 10, 2007 Page 3 of 6 Approximately 10 SFE's per year during 2008 are expected to be generated from the Wildridge subdivision with an additional 5 SFE's per year from 2009 — 2013 and 2 SFE's per year beginning in 2014. Approximately 4 SFE's per year are expected to be generated from the Mountain Star subdivision. The West Avon Mall area (including only Avon Center and Lot 61 projects) is expected to generate 176 SFE's in years 2010 — 2013. The Gates at Beaver Creek development is expected to generate 50 SFE's in 2007. The Madison Partner's PUD is located east of The Gates development and is estimated at 112 SFE's during 2010. The Sheraton Mountain Vista expansion is expected to generate 61 SFE's during 2010 and 46 SFE's in 2012. The Westin Riverfront development (Confluence) is expected to generate approximately 373 SFE's in years 2008 - 2010. The Pizza Hut area (including the Buck Creek PUD) is expected to generate approximately 84 SFE's by the end of 2012. There is also a possibility that the entire East Avon Commercial Area (City Market Area) could generate significant additional SFE's as a result of potential urban renewal activity which is currently being studied by the Town of Avon and its consultants — we are assuming no SFE's from this development at this time. THE VILLAGES AT AVON The Town of Avon has provided the following information reflecting the Town's most current thinking regarding the scope and timing of real estate development at the Villages at Avon. However, this information is obviously subject to a high degree of speculation and uncertainty and modification and change as of this date and should be viewed in that context. Based upon current zoning, approximately 2,160 additional SFE'S could be added during the next 20-25 years. It is important to understand that we are not projecting any additional SFE's generated from this area until 2010 when we estimate an additional 70 SFE's generated from residential and commercial construction activity. Following is a discussion of the information that the Town of Avon has provided regarding the future development plans at the Villages at Avon. Single Family Homes A total of 54 moderate -sized homes are expected to be constructed south of I-70 from 2011 through 2022. A total of 37 estate -sized homes (containing approximately 1.75 SFE's each) are expected to be constructed north of I-70 from 2013 through 2022. Condominiums, Multi -Family Projects Approximately 144 RMF -1 condominiums are expected to be constructed during 2010 through 2013. Approximately 96 RMF — 3 condominiums are expected to be constructed during 2010 through 2013. Approximately 33 condominiums per year beginning in 2012 are expected to be constructed Area A, D, E, and F combined. An additional 650,000 square feet of retail space is expected to be completed by the end of 2015, which is would add a total of approximately 55.0 SFE's on a conservative basis. Mr. Charlie Moore ERFD Board of Directors September 10, 2007 Page 4 of 6 Affordable Housing Projects A total of 500 affordable housing units are expected to be constructed in three phases. The first phase is complete. The second phase will consist of 155 units expected to be completed during 2012, and the final phase will consist of 113 units expected to be completed during 2013. Hotel Projects A total of 560 hotel rooms (i.e., approximately 197 SFE's assuming each hotel room is assessed 0.35 SFE's) are expected to be constructed in three phases. The first phase is expected to be completed by the end of 2012 and consist of 150 hotel rooms generating 53 SFE's. The second phase is expected to be completed by the end of 2014 and consist of a 245 room hotel containing approximately 86 SFE's. The final phase is expected to be completed during 2017 and consist of a 165 room hotel containing approximately 58 SFE's. BEAVER CREEK Beaver Creek is approaching full-buildout. We are assuming an additional 7.0 SFE's per year during 2008 — 2010. BACHELOR GULCH Bachelor Gulch is also approaching full-buildout. A total of approximately 31 SFE's will be added during 2008 from the Beaver Creek Landing project. 5 SFE's are estimated during 2009 and 2010. Additional SFE's could also be generated from the potential conversion of a portion of the Ritz -Carlton Hotel rooms to large fractional, or whole ownership units. BERRY CREEK (SINGLE TREE) Single Tree is approaching full-buildout with an additional 20 SFE's expected to be added during the next two years as a result of new construction and remodeling projects. EAGLE VAIL Eagle Vail is 100% completed and built -out, although various renovation projects appear to be resulting in additional SFE's. EDWARDS (INCLUDING CORDILLERA VALLEY CLUB) Following is a summary of likely development in Edwards. Homestead, Heritage Park, South Forty, Fred Green, Riverwalk — Riverwalk and Heritage Park are assumed to be complete in 2007. We estimate an additional 96 SFE's during 2008 — 2010 to be generated from various vacant lots in Homestead, South Forty, and the proposed Fred Green site. We estimate an additional 20 SFE's per year from these areas during 2010 — 2014, and 10 SFE's per year beginning in 2015. Mr. Charlie Moore ERFD Board of Directors September 10, 2007 Page 5 of 6 West End (Gashouse Corner) The West End development is expected to include 185 multi family and affordable housing units plus commercial space. We estimate 200 SFE's from this development during 2009 — 2014. Rick Mueller Development There is currently a PUD submittal for a 40 — 60 multi- family development residential project south of Edwards Corner (north of the church). We have assumed 50 SFE's during 2008 — 2009. Fox Hollow (West of Mobile Home Park, South Side of Highway 6) The Fox Hollow PUD includes 21,000 square feet of light industrial/commercial space and 26 residential units (duplex and condominium). A portion of the commercial space is under construction (veterinary space). We estimate a total of 10 SFEs from the commercial development and 26 SFES from the residential development (total of 36 SFE's during 2007 — 2010). This site also includes the Edwards Design and Craft Center PUD which includes 49,700 square feet of light industrial/commercial space and 5 employee housing units. We estimate 25 SFE's from this site during 2010 — 2015. Equestrian Center Site 2 schools (1 high school and 1 elementary school) are planned for this site. The schools are expected to be complete by 2010. Based on current SFE's for Battle Mountain High School (40.9 plus 10.3 for the addition) and Edwards Elementary School (10.3) we estimate 40 SFE's for the high school and 10 SFE's for the elementary school in 2010. Cordillera Valley Club is assumed to add an average of approximately 6 SFE's (3-4 homes). CORDILLERA AND THE SUMMIT The Summit area of Cordillera is assumed to add approximately 8 — 9 SFE's annually beginning in 2007 (although the number of new SFE's may decline to 4 -5 after the next 5 years — we will continue to monitor this). The Divide and Ranch subdivisions of Cordillera are assumed to add approximately 8 — 9 SFE's annually beginning in 2007. RED SKY RANCH — At full buildout Red Sky Ranch will contain 117 single family residences. As of December, 2006 there are approximately 16 completed homes in Red Sky Ranch. We estimate 5 additional homes per year beginning in 2007. WOLCOTT — Future development in the Wolcott area is projected to begin within the next ten years. At full buildout, we estimate a total of residential living units in the Wolcott area. We assume 39 living units in 2010 with full-buildout occurring by 2025. Mr. Charlie Moore ERFD Board of Directors September 10, 2007 Page 6 of 6 GINN DEVELOPMENT — For purposes of this report, we are assuming the Ginn Development outside of Minturn will contain 600 single family homes and 1,100 townhome/condominium units. It is assumed that residential units will begin construction during 2011 and approach full-buildout by 2025. MINTURN - On a conservative basis, it is expected that unidentified real estate development within the Town of Minturn will add an average of 10 residential units annually after 2006. RED CLIFF — According to official from the Town of Red Cliff, the town currently serves 125 SFE's for water and sewer. The Town is largely built out with only a few vacant lots remaining. The area is seeing a trend of scraping older homes to rebuild larger, newer homes. This trend may result in a couple new SFE's annually. LIMITATIONS Stan Bernstein and Associates, Inc. has assembled the above information, and the information presented on Schedule 1, based on information provided by others. Stan Bernstein and Associates, Inc. has not independently evaluated or tested this information. Consequently, Stan Bernstein and Associates, Inc. does not vouch for the achievability or accuracy of this information, and disclaims any opinion with respect to this information. Very truly yours, Stan Bernstein Stan Bernstein and Associates, Inc. SCHEDULE 1 WORKING DRAFT, 9-10-2007 ACTUAL ACTUAL O N 81 N J N ¢ 0 • a 0 U J I- 0 U N J 0 ¢ 0 7 F U J 0)I ¢ a) F '1 U w N a J 0 ¢ 0) 7 °) Ce M F � Z W < O El > U mW ❑ 7 = N0 l- O 0 l— (1) • 2 °D m U ▪ N c7 I—ILJ O � W Z W O U ¢ w W j ❑ C• 2CD 0. U ❑ cc Z W ¢ M U_ > Z >- CC LU J W F • re • U w z Ow DISTRICT/SUBDIVISION: ARROWHEAD O 0 of O O o U, O VI •4- M 01 CI N- 0 O NI CI co O FI co M O o NI co O (DI NI O OI NI O o 31 O V 0 0 0 0 aD O 6) OI N I N O d' 0 0 O 0 0 0 OI vqI ` 36 v 0 0 0 0 0 0 0 40 O M d' 0 0 0 0 0 0 OI V I M v41'7'00000001 aD C V' 0 0 0 O O N VI u NI .4- 0 0 0 0 0 0 0 0 col O D) 20 CD 0 0 0 O) 0 0 5 150 0 0 O) 0 'CrN 0 0 0 0 5 68 O L O 38 0 0 0 0 10 73 N 0 N N 0 V' CO 0 0 0 0 0 cp O � CD W H Z 0 0 U_ > O ~ U— N. N. Z -j CO co 0 Z ¢¢ Z wwLL 0 0 LL 0 > W ❑ 0 0 0 0 • 0 0 co❑w H 0 0E-FFF < ❑ ¢ m W 0 0 w ❑ D C ❑ CO ¢z OZ z0 p tgi ¢ V co co OOZ iu < w 2'M° Q al¢- QW N Ili CO 0m mm W LL y,l w 5 �mm000 0 • mw_j 0 > W Z ~ Z,_ 0 Z w w w - � 0 > • W IX Q 0 ¢ JO U¢ z> O 2 2 2 ° Ud a mcopp=en i7 --I _j DCC iztr.' 'I' mcn00 CO U YreV O co Z O O O I- 22 LL] W 2 W Z °6>->->-000I W J¢ W W> S waZEL Q cDZ00�z-co W O ( ¢¢¢OO LU W m UJ a' ULU w a. Z < Q>'CC HJ WO �HQQco ¢O¢ ZOQJ J W W W M�� J W J Q.' W m0 LL J m co • F Z O? Q Q W [q F> C7 C� C� 0 0 0 0¢ IQ O U Z~ O U 0 0 _ O w W W 0 W z z z m22F-052 W C9 co cn2F- F!o!oloKcc<<moH m mH.m E x01 - O 0 O O O 0 0 0 OI o O O O O O O O O oI of O 0 0 O O O O 0 cot cot O 0 0 O O O O O OI OI O O 0 O O O 0 O o (DI O O O O O O O N C N O O O 0 O O O O OI O O O 0 O 0 O O OI oI O O O 0 0 0 0 O of of O O 0 O O O O O oI of O O O O O O O O OI oI nI NI NI CDI Lo roI M N nl 0 N co CDI cot CDI M oIN M (DI MI OI M MI N (DI NI OI 0 7,I N- OI n 0 o CI mIN m 0 0I mI0 N - 0I of CV Cs OI NI W 0 O. SEE ACCOMPANYING REPORT AND DISCLAIMER O z 0 0 w cn a w et et W > O IX LU LLJ U mW INCREMENTAL AND CUMULATIVE SFE'S BY DISTRICT/SUBDIVISI FOR THE YEARS ENDING DECEMBER 31, 1998 THROUGH DECEM ofN WI N (0 N "l N Ml N Nl N O O N Q) 0 DISTRICT/SUBDIVISION: O O of of O O of of O O of of O O of of O O OI OI O O OI of O O of of O O OI of O O OI OI O O OI of O O CI of O O OI N 0 0 0 0 0 0 OI (DI N a o o 00000l col N 0 0 0 0 0 0 of (DI N a o o 000 o oI col N 0 0 0 0 0 0 OI col N a 00000 o 01 col N V 0 0 0 0 0 0 of col Co c00000 olv N co a co o 0 OD 00 OI r� Co O O O O O N) W O Co V u) O N ,— 0 (D O 0 NI (D0 61(D V cna000OcoCOly I` o M (0 O O CO CO O O OI VI CO O O M O O o VI M (0 O O CO O O oI O O CO O CO LO of CO (0 O O M O O OI O O M O O co Col M O O O O co O CO CO v - O M O O M CO M LO u) CO u) oI O O co O O O O nI O O c) O O O C O O O O O O O O of OI co W I— Z O O LL > 0 Z J 0 I• O coZ I I� LL l'-'QQ uJ ❑o �o0 Lu > 0 Q W 0 2 2 2 (1 u }- 0 ❑I-hhF- w O 0 W Zoz z o <<w000 Q3 (nom �(n� Q YU) ¢LL OIH-IHH ix T) w5 =z(n000 ft 0 Ce OJ O Q ix Z z O> O Z a 2 2 (n W Cn -i W D 0 Z N LL< 000 �z00Z H22 Ix W2❑ZeJJJ ❑ Q0- LLIZ O W (n ZZmZ> CIO W <<< Iuj Q W (d Z Q Q 0 Z O> O I- O d' 7 LLO 0 LLL LL L¢L = Q 8 5 J 0 K Z Q¢. Z 9< J er J W W W QQLU O00 OW<<LU iW Wowzzz OI of of of OI of ol OI OI of N -I N -I oI of ol of OI OI OI OI of of N -I N -I O OI of O oI oI O of of O o of O OI OI ol ol O ol ol O OI OI O of OI O oI of u) of col u) of u)I cu cu ❑ W ❑ Q ❑ Q (n a Y) LI U- y Ell U) Z U-0 m W J O mZ > W < o(n U etFI� et 0) 0) 0 0 W O=_i O 000= 0Y LuLU J= w ZZLL-Qa uwj W>=C) O 00LL OJ0GUwp.Z < OOO< (t 50 m0¢ co . vi ow 2¢ w j¢ W w w ¢ W LLLD,H2t—>¢I-10H F 0-' K< ¢ 0= 00 I— W 0 OO O O zO O- m CO W C7 a SEE ACCOMPANYING REPORT AND DISCLAIMER m 2 50 W m � Di mm H 00 F w O 0m U M mu -6" W Cia Z j 2 O ~ U ~ Q W j w 0z awoz U p mzw -<U) W JR' W > z } W Ow W H xo u W Z O 2025 TOTALS a N O N N O N NIN DISTRICT/SUBDIVISION: N co O CO M O O OI of O O 01 OI O O OI 01 O O OI OI O O OI oI MOONOMMMN N,-NC) N O (O M N C) M M N N O CD I- N 0 0 0 0 0 0 OI CD N0000000 0 0 0 0 0 OI OI N0000000 0 0 0 0 0 OI <DI N0000000 0 0 0 0 0 OI CDI N�00000001 CDI C) M N co m N N N. D) W NNN 0 0 O O 0 N m O 0 OI Lc)1 CO 0 0 0 O 0 CO O O OI MI O O n O O O O of 0 N co O 0 CO CO O O OI 0 N N. O 0 CO O 0 OI N� OI OI oI OI oI C) M oI OI OI OI OI W NCO O O OI oI O OI of O OI of 0 OI OI 0 OI OI co w I- ¢ Z 0 0 LL > O LL O- r n Z Qop U O W W O I li Z IL W w U < ct I - = W 0 0 0 Op O 0 7 Q 0 Q U Z Z Q Q 111 °°2 W < W Z <<8 0 Q. W m O LL m LL yl > m w m a ¢ m LW wu)~ ¢ y'O)) HNOIU-HH Z m W 0 Q ❑ J U Z N Q 0��� 0 0 @ m wm _ 0 woom m JJ W ZmFNIL Q 000 zn m U= J 0 °<z ¢g ¢QO l ° @) >-0000I C� 60000 w �= w ZOpO H22Q�W 2❑Z m J_J__❑❑LL W JQ W W>> 2 I O¢Ecwi Wwz LUI-C W 333 Z J ¢J W reQU❑ 0 =cm¢Q 0 ❑¢OOQOZ'�JO a LL LL LL OO❑¢ U -I 0U W OZ < WOZQOmzI'I-W�I'¢UQJJJJ7�Q0ww wwQ W wQQ W w_ m Q 0 0 0 3 0 W Q Q m W W w 0 w z z z 2 w O 0 0 0 Q¢ O U z 0 0 Qm22O52w00 02I - 1(7)c mm¢¢mUmmm3x SEE ACCOMPANYING REPORT AND DISCLAIMER WORKING DRAFT, 9-10-2007 Z N O m W > U ❑ 0 m 2 a a mwi 1->-= O I- W = o z r ❑ 2 m W m rmW° N 2 i-wwM z>02 o F Q w 0 J2w owm-o mOmz 2,50'0E W O LL O• <Ow N U J d mmQ UJ > Z Z > J - Z O W w 0 a W O F Oa• Z o p) W = LL of N nl N ao N 0 J NI a0 m. 0 01 m m. 0 J ml m m. r O Q DISTRICT/SUBDIVISION: O O O MI N r1 N- 101 1I 01 01 OI e9I N c9I 711 NI MI M v N O v co MI a1 MI V'1 ml NI NI 01 V'1 ml NI ml 01 O1 0I N 01 O1 01 M N oI OI OI N- 01 OI col N O N O O OI 01 OI L.0 01 OI O1 0 01 OI OI N 01 01 OI m O OI 01 M OI 01 v11 V OI 01 COI rn O OI OI O N O O OI OI "'I v U Z ml mI mI nI VI NI ml 01 01 ml mI mI ml rI nI 21 �I �I col mI 0 O v O m 01 01 01 01 OI 01 01 OI OI MI OI OI OI 01 01 01 01 01 01 OI Of COI NI OI OI 01 OI OI OI OI OI OI OI OI OI v N - OI O O OI OI 01 01 OI 01 O1 01 01 01 01 OI OI of OI O O OI OI 01 OI OI OI OI 001 N -I 6I O1 V'1 ml NI NI NI NI NI 01 01 01 01 OI OI 01 OI OI MONM V. vin m N NM nI N M N Q�lil l m �- ON-0 O r O V m V m MM n m N N m �- �[1 N t[l N O V.1 m O t[l M N v NI IO t[l M m io V m v 1m M O v ci O n W. M V M V U411 m OIM M M O m n N . 2 W J o 6I0 W O o a O o 2¢22Vl a W W O v O Wa o a0o w W o 0 o mw O o Wo ..two Wz a N a o Q o a c w < N g 0 W N W N o W C a o w a W I¢-2¢ WO o. _~ W o W W o 0 W z lu to 0-0-0z ma U� LL a CO o a N NWi' m C0o w 0 Ww0K O fn a7 CO W N a 0 2 N fn j O Y m to wLLOr >> LL WN O WO Oy to W 0.- o-C�� rnJ j¢OOUwNrwN =6 a rn. oza LL fn m�w ww Uj - r W m F -m ¢¢lop CO 0 ≥ N LL W W W Z U 0> O 2 O 2 W 2> 2 [d o f m} 0 0 J J U 6 ] mo LL N LL LL J} K > _ z- Y O Vla 2 W Z J≥�u ≥ a W o U 0 K 3 a r W X a o O N w Q Q 0 Z z 0 w • 0 c a QQ aWr m m OE ZJ >sJ 0CW=oow W J W>≥O YJ r3 Vl K W W 60- ZJ 2 �LL� aU W '6 '6 =0‹ J N F Q> N Y X O2 F W W N F 00 F W a z z F .<O‹ a Q w 0 0 K LL O 00 30WU O 6O 00 JO> Z--00 r ,,z ?+?+ W LL Q r Q Q r o 2 >j w OLL N W o r O F F, w r O r a Z N (q r r z Or W Or 007 o 0 m 0 w O K C7 E 1.0 0 a SEE ACCOMPANYING REPORT AND DISCLAIMER Z 0 00 N 2 > U m O (0}z U m 0 O 1-w= N 0 Nz 8m Wm m W U N K M N N LL W 2>02 O p ¢ W P52W Ellinw1-2OO Olliz ZWZ,W O,:eJ W ce J > W Z W 1'U ¢_ ❑ W W I =00 = 0<z O N W - a MI N NI NI N NI N NI N N�I OJI N DISTRICT/SUBDIVISION: O O OI O O OI OI OI OI OI OI OI 01 OI OI OI 01 OI '-I '-I rl '-1 '-I '-I s -f vl O 01 01 (DI (0 O OI of OI (0 O OI OI OI Of O 01 OI 01 O O OI OI 01 O of OI (01 of OI 01 OI OI 01 of OI OI of OI OI F OI 01 01 O aJ OI 01 01 (0 N O aJ OI OI OI co N M O of OI OI O LU W Nl of OI of NI of WI of co co co O O O LL' -W W W a U 0 d W N m L ❑ Q W _ W W N OJ Z ❑ a ¢ O ❑ F O� O W W W N W N ¢ U 1-�Q WO 0 =E LL o N w= ¢ N W ❑ W 0 0 - J N m ow Z N ¢ N. 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L N W a SEE ACCOMPANYING REPORT AND DISCLAIMER EAGLE RIVER FIRE PROTECTION DISTRICT MULTI -YEAR FINANCIAL MODEL #2 Scenario (with Ginn Assessed Valuations, for more detail see notes below) LINE ASSUMPTION General Fund Operations Plan 1 -Assessed Valuations based on the Eagle County Assessor's Final Assessment dated 12/15/2005 for 2006 and 12/15/07 for 2007, Eagle County Assossor's Final Assessment dated 11/15/07 for 2008, projections for 2009 through 2016 are per Stan Bernstein's projections of 9/10/07 Schedule 2, line 39 and include the Ginn projectfrom 2012 forward. All projections within this line item exclude valuations for Beaver Creek Metro. • 3 -Current Property taxes reflect calculations less Capital requirements, which are noted within the Capital and CIP Plans. 4 - Specific Ownership taxes are based on 5% of property taxes. 6 - Contract services - BCMD increases by 2% in 2006 and 3% in 2007 and 2008, then 1.5% annually. 8 - Other income is made up of Inspection fees, MVA billing, Grants, etc and remains flat. Except Federal Grants in 2006, which includes the Federal Homeland Security Grant and Other Governmental for incremental deployments. 9- Interest is based on 3% of the current service level beginning fund balance. 12 - Salary, Wages & Benefits relfect the following: Positions in 2006 reflect the loss of the Finance Officer position in lieu of a contracted position as reflected in line 13. 2007 further reflects the loss of the PTS program in lieu of the Resident Program beginning in 2006. 2007 also reflects the loss of the Permit Tech position in lieu of 1 FTE Fire Inspector in 2007 from January forward. Likewise, the Operations Tech position was eliminate in lieu of 1 PTE Administrative Assistant in 2007 from January forward. Other positions in 2007 are 1 FTE Training Lieutenant in 2007 from July forward, 1 FTE Deputy Chief of Operations from July forward, 1 Deputy Chief of Operations from August forward in eliminating the Division Chief of Training, 3 FTE Lieutenants in 2007 from October forward, and 3 FTE Fire Technicians from October forward. 2008 reflects 1 FTE Fire Inspector/Marketing & Public Relations Administrator from July forward. Resident Program consists of 5 additional paid shifts per resident plus FLSA and related taxes and benefits. Pay rate includes a 3% increase annually through 2016. In 2010 and thereafter annually, an additional $50,000 has been added for additional resident positions. GF Assumptions 5/14/20088:55 AM Multi Year Financial Plan Scenario 2 - 012108 (2) EAGLE RIVER FIRE PROTECTION DISTRICT MULTI -YEAR FINANCIAL MODEL Salary Adjustments are based on the previously proposed pay scales showing a 6% increase in 2006. 2007 and 2008 reflect increases made on an individual basis, and a 4% increase thereafter along with a 3% cost of living adjustment annually beginning in 2006. Group Health rates reflect a 15% increase in 2007 and an 14% increase in 2008, with a 10% annual increase thereafter. All other benefits (Pension, Wellness, Employee Assistance, LTD, Unemployment, Disability, FPPA) remain flat except Workman's Comp which shows a 5% increase annually for firefighters only. 13 -Commodities in 2007 reflects expenditures for fire hose, and increased expenditures for rescue equipment and protective clothing. 2008 reflects continued service level improvements with allocations for new ladder truck equipoment, rescue equipment, communication supplies, and fitness equipment. Otherwise expenditures reflect a 3% annual increase. 14 -Contracted Services in 2006 reflect the addition of an IT Tech and Finance Officer, while 2007 includes expenses for an Impact Fee Study, Architectural planning, Resident CD, Resident housing costs, and an additional $9600 for Fire Prevention through 2016. 2008 reflects further Architectural planning fees, website maintenance costs and the rental of an Administration office through 2010. Otherwise expenditures reflect a 3% annual increase. 15 - Other Operating Costs reflect addition of election costs, countywide training center design fees, and IGA agreed 50% match on inclusion properties to Greater Eagle FPD in 2008, otherwise a 3% annual increase. 16 -Capital Outlay includes general building improvements and capital purchases made on a cash basis rather than lease purchase. An increase occurs in 2007 to begin station improvements at Avon, Wildridge, Eagle -Vail, and Minturn primarily. Funds have also been allocated to restore the Gilman Parade Engine in 2007 and 2008. 2008 reflects various station improvements, addition of video conferencing, and various station furniture needs. 18 - General funds transferred to Capital Impact Fund in instances when CIP Fund is in deficit. 22 - Reflects funds required from line 24 in order to meet the District's Tabor required emergency reserve level and additional emergency reserve levels as dicated by the Board of Directors. * 2005 & 2006 Budget is based on Actuals, the 2007 budget is based on estimated year-end budget, and 2008 is based on adopted budget as of 11/29/07. GF Assumptions 5/14/20088:55 AM Multi Year Financial Plan Scenario 2 - 012108 (2) § } %o \\ - <- l —b2 Ea o•w b§§ §3k re }k W W §ww el-( ]2 § !) rm FA co- Lei 64 i§■! tniOni 2333238 38833 co z 0 re � o a o 6 N ZN LL LL O J N HO' C.° Z W m Z (7� O • W Z w J W W d O c7 Sao av Ce ▪ w w<w >¢r ▪ }w ILI X -ICC W rG OLL co a N _ V N Z O I- a.� O o r) o Li N z n F LL O U J N re re 0 W LL. CI W m Z O ' W wao '- • c7 0 0 O Z • W LL ? E0 LL > } Q LL' } J F f' • LL' W n • OLL z O wco ao O re Li" z' 7 � LL U N Q F LL' °)z� ❑ W m O w-1 LL ❑ no U Z W LL ? cc LL w w ww J J 7 W �2 u- cu v � u 8 • F wee ary Rs kg ER R RR RR Rg RR RR 1°^ �--------rvrvrvrvrvrvrvrvry mn.m move ee��`n .n J a a▪ � o Q z F LL O U J N g N W G w m z'uj o w FzU w a J 2 a a U z • W LL Z C LL III CC > a } W J P- o -I re W LL EAGLE RIVER FIRE PROTECTION DISTRICT MULTI YEAR FINANCIAL MODEL #2 Scenario (with Ginn Assessed Valuations, for more detail see notes below) LINE ASSUMPTION Capital Impact Plan 1 - Revenues transferred in from the General Fund to cover initial purchases. Assumes no expenditures in 2008 except for those made by lease purchase. 2 - Capital lease revenues are anticipated for facilitiy development only, otherwise all other expenditures to be paid directly from collected impact fees. 3 - Impact fee revenues projections as provided by Stan Bernstein dated 9/10/07 from Schedule 1, line 81. 5 - Processing fees are assumed at 6% per proposed IGA's. 6 - 28 - Outlines anticipated capital purchases associated to future growth. 29 - Debt Service payments based on life of loan at 4.5% interest 31 -Transfers to the General Fund to pay back any monies directly expended for capital impact growth. * 2005 & 2006 Budget is based on Actuals, the 2007 budget is based on approved amended budget, and 2008 budget is based on proposed draft as of 9/12/2007. CIF Assumptions 5/14/2008 8:55 AM Multi Year Financial Plan Scenario 2 - 012108 (2) 2 7 m LL co ci si a o 2o U N t -aw O < Z U O • W Z U J W Wa❑ l O J o-LU U ▪ Qre ▪ LL W K W > Q } w LU J H H W O r2 u_ N r O La - 5 6 Memo To: Honorable Mayor and Town Council Thru: Larry Brooks, Town Manager From: Brian Kozak, Chief of Police P'fr1c. 14644-t,A- Date Merl -972008 19/ 5‘/ o9 a cd reid i Re: Amendment to Municipal Code 9.12.030, Sale of Alcohol on Sunday Introduction: Senate Bill 08-82 was signed into law and will become effective on July 1, 2008. The Bill allows the sale of alcohol on Sundays and this amendment aligns municipal code with state statute. Background: Currently, municipal code # 9.12.030 restricts the sale of spirituous liquors in sealed containers from occurring on Sundays. SB 08-82 eliminates this restriction under state law. Discussion: The adoption of the ordinance revision will align Avon Municipal Code with state statute and SB 08-82, allowing the sale of . alcohol in sealed containers on Sundays (excluding Christmas Day). Recommendation: Staff recommends adoption of the ordinance as written. Recommended Motion: I move to adopt Ordinance 08-07, an ordinance amendment allowing the sale of spirituous liquors on Sundays. Town Manager Comments. Attachmen Exhibit A: Proposed ordinance amendment TOWN N OF AVON, COLORADO ORDINANCE NO. 08-07 SERIES OF 2008 AN ORDINANCE AMENDING SECTION 9.12.030 OF THE MUNICIPAL CODE OF THE TOWN OF AVON RELATING TO HOURS OF SALE OF BEER, WINE AND SPIRITOUS LIQUORS IN SEALED CONTAINERS. BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO: Section 1. Amendment. Subsection (4) of Paragraph (i) of Section 9.12.030, Chapter 9.12, Title 9 of the Municipal Code of the Town of Avon is amended to read as follows: In sealed containers, on any day of the week beginning at 8:00 a.m. until 12:00 midnight each day, except that no malt, vinous or spirituous liquors shall be sold, served or distributed in sealed containers on Christmas day. Section 2 Penalties. It is unlawful for any person to violate any of the provisions of this Ordinance. Every person convicted of a violation of any of the provisions of this Ordinance shall be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year or by both such fine and imprisonment. INTRODUCED, APPROVED, PASSED ON FIRST READING AND ORDERED POSTED the 27th day of May, 2008, and a public hearing on this ordinance shall be held at the regular meeting of the Town Council on the day of , 2008, at 5:30 P.M. in the Council Chambers, Avon Municipal Building, 400 Benchmark Road, Avon, Colorado. Ronald C. Wolfe, Mayor ATTEST: Patty McKenny, Town Clerk Ord. No. 08-07 Repeal Liquor Sales Page 1 of 2 INTRODUCED, FINALLY APPROVED, PASSED ON SECOND READING AND ORDERED POSTED the day of , 2008. Ronald C. Wolfe, Mayor ATTEST: Patty McKenny, Town Clerk APPROVED AS TO FORM: John W. Dunn, Town Attorney Ord. No. 08-07 Repeal Liquor Sales Page 2 of 2 Sherman & Howard L.L.C. ATTORNEYS & COUNSELORS AT LAW 633 SEVENTEENTH STREET, SUITE 3000 DENVER, COLORADO 80202 TELEPHONE: (303)297-2900 FAX: (303)298-0940 OFFICES IN: COLORADO SPRINGS STEAMBOAT SPRINGS • VAIL • PHOENIX • RENO • LAS VEGAS MEMORANDUM To: Avon Town Council From: Randy D. Funk, — Date: June 5, 2008 Re: Ordinance Regarding Town Center Mall In 1981, the Town Council adopted Ordinance No. 81-11, Series of 1981, establishing a pedestrian mall known as the Town Center Mall (the "Mall"). The Council later issued bonds to pay for certain improvements to the Mall. In addition, pursuant to a Mall Agreement entered into in 1981, adjacent property owners continue to be assessed for a portion of the operating costs of the Mall. The bonds have now been paid and the Mall is in need of redevelopment. As part of the redevelopment of the area, it is proposed that the pedestrian mall revert to a public street with vehicular access. Ordinance No. 08-08 takes the necessary steps to effectuate this transition of the Mall to a public street with vehicular access. It repeals Ordinance No. 81-11 and terminates the Town Center Mall as a pedestrian mall. It designates the Mall property as a public street with vehicular access. Finally, it terminates the Mall Agreement and any assessments for operating a pedestrian mall. Staff recommends approval of Ordinance 08-08 in order to facilitate the redevelopment of the Mall as a public street with vehicular access. BUS_RE\1679653.1 TOWN OF AVON, COLORADO ORDINANCE NO. 08-_ SERIES OF 2008 AN ORDINANCE REPEALING ORDINANCE NO. 81-11, SERIES OF 1981, AND TERMINATING THE TOWN OF AVON, COLORADO TOWN CENTER MALL AS A PEDESTRIAN MALL, DESIGNATING IT AS A PUBLIC STREET WITH VEHICULAR ACCESS, AND TERMINATING ASSESSMENTS AGAINST ADJACENT PROPERTY OWNERS FOR OPERATING COSTS WHEREAS, the Town of Avon (the "Town") is a home rule municipality duly organized and existing under Article XX of the Constitution of the State of Colorado; and WHEREAS, pursuant to the Charter of the Town and the Public Mall Act of 1970, C.R.S. § 31-25-401, et seq., the Town Council of the Town (the "Town Council") took the necessary steps to establish a pedestrian mall on a portion of Tract G, Block 2, Benchmark at Beaver Creek Subdivision, Filing No. 4, in the Town, as more specifically described in Exhibit A (the "Mall Property"); and WHEREAS, pursuant to Resolution No. 80-16, the Town Council expressed its intention to establish a pedestrian mall; and WHEREAS, pursuant to Resolution No. 81-4, the Town Council established a pedestrian mall and scheduled a public hearing on any claims for damages relating thereto and scheduled consideration of an ordinance to finally establish the pedestrian mall; and WHEREAS, on June 23, 1981, the Town Council adopted Ordinance No. 81-11, Series of 1981, establishing a pedestrian mall on a portion of Tract G, Block 2, Benchmark at Beaver Creek Subdivision, Filing No. 4, Town of Avon (the "Town Center Mall") and made the necessary determinations required by law, set forth regulations for use of the Town Center Mall, established that there would be no assessments for the costs of improvements or maintenance of the Town Center Mall except in accordance with an agreement by adjacent property owners, and made such other findings as necessary to establish the Town Center Mall; and WHEREAS, pursuant to Ordinance No. 81-26, Series of 1981, known as the Mall District Creation Ordinance, the Town did establish and create the "Town of Avon, Colorado Town Center Mall BUS_RE\1670483.3 Improvement District" for the purpose of making certain local improvements and to assess substantially all of the cost thereof to the property benefited thereby; and WHEREAS, pursuant to Ordinance No. 81-27, Series of 1981, known as the Mall District Bond Ordinance, the Town authorized the issuance of special assessment bonds to pay for improvements to the Town Center Mall; and WHEREAS, the assessment bonds have been paid and the improvements located within the Town of Avon, Colorado Town Center Mall Improvement District are now obsolete and in need of reconstruction; and WHEREAS, C.R.S. § 31-25-407(5) allows the Town and the Town Council to abandon the operation of a pedestrian mall and to change or repeal the rules and regulations pertaining to a pedestrian mall; and WHEREAS, the provisions of C.R.S. § 31-25-406(8) allow the Town and the Town Council to designate that the property within a pedestrian mall revert to a public street upon vacating the pedestrian mall thereon; and WHEREAS, the Town Council has determined that it is in the best interest of the Town and its citizens to repeal Ordinance No. 81-11, Series of 1981; to terminate, vacate and abandon the Town Center Mall as a pedestrian mall; to designate the Mall Property, which is owned by the Town, as a Town public street with vehicular access; and to terminate the Mall Agreement dated as of April 16, 1981 (the "Mall Agreement") which was approved by Ordinance No. 81-11, Series of 1981, and which imposed assessments against adjacent property owners for operating costs of the Town Center Mall. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, THAT: 1. The recitals contained above are incorporated herein by reference and are adopted as findings and determinations of the Town Council. 2. Town Ordinance No. 81-11, Series of 1981, which established a pedestrian mall on the Mall Property, consisting of a portion of Tract G, Block 2, Benchmark at Beaver Creek, Filing No. 4, Town of Avon, is hereby repealed. 2 BUS_RE\1670483.3 3. The Town Center Mall is hereby terminated, vacated and abandoned as a pedestrian mall, and title to the Mall Property, is confirmed to be and remain in the Town pursuant to grant and the use thereof is designated to revert to a public street as permitted by C.R.S. § 31-25-406(8). 4. All other ordinances, resolutions or agreements, including the Mall Agreement, which impose assessments upon adjacent property owners to pay costs associated with the operation and maintenance of the Mall Property as a pedestrian mall are hereby repealed, amended or terminated to the extent necessary to comply with this ordinance. [Remainder of this page left intentionally blank] 3 BUS_RE\1670483.3 INTRODUCED, APPROVED, PASSED ON FIRST READING AND ORDERED POSTED the day of , 2008, and a public hearing on this ordinance shall be held at the regular meeting of the Town Council on the day of , 2008, at 5:30 P.M. in the Council Chambers, Avon Municipal Building, 400 Benchmark Road, Avon, Colorado. Ronald C. Wolfe, Mayor ATTEST: Patty McKenny, Town Clerk INTRODUCED, FINALLY APPROVED, PASSED ON SECOND READING AND ORDERED POSTED the day of , 2008. Ronald C. Wolfe, Mayor ATTEST: Patty McKenny, Town Clerk APPROVED AS TO FORM: John W. Dunn, Town Attorney 4 BUS_RE\1670483.3 MET 'vS`• AND BOUNDS DE CCRIPTION FOR AVON MALL N irewr EXHIBIT "A" He Scale AVON MALL Hates and bounds description of a tract of land to be known as Avon Hall located in the northwest 1/4 of section 12 township 5 south range 82 west as shown on the official plat - Town of Avon, Eagle County, Colorado and final subdivision plat amendment 14 benchmark at Beaver Creek, more particularly described as follows: . Beginning at the northwest corner of lot 64 as shown on said plat, thence north 36 56' 39" east a distance of 369.19 feet, thence south 2° 31' 12" east a distance of 346.33 feet, thence south 65° 58' 08" east a distance of 520.00 feet, thence south 85° 31' 22" east a distance of 125.26 feet, thence south 20° 58'-0B" east a distance of 85.00 feet, thence south 69° 01' 52" west a distance of 120.00 feet, thence north 20° $8' 08" west a distance of 75.00 feet, thence north 65° 58'•08" west a distance of 255.00 feet, thence south 69° Oi' 52" west a distance of 42.43 feet, thence north 65° 58' 08" west a distance of 72.47 feet, thence north 209 58' 08" west a distance of 42.43 feet, thence north 65° 58' 08'! west a•distance or 410.00 feet, to the POINT OF BEGINNING containing 90,025.5 square feet or 2.0667 acres more or less. 39SS E. EXPOSITION AVE.' DENVER, COLD_ • 80209' AREA'CODE 903'•744-;88i•: • ARCHITECTS-• - PLANNERS ENGINEERS 5 BUS_RE\ 1 670483 .3 NOTICE OF PROPOSED ORDINANCE TO TERMINATE TOWN CENTER PEDESTRIAN MALL TOWN OF AVON, COLORADO NOTICE IS HEREBY GIVEN that pursuant to law, the Town Council (the "Town Council") of the Town of Avon, Colorado (the "Town") will hold a public hearing at its regular meeting on Tuesday, June 24, 2008, on Ordinance No. 08- , Series of 2008 (the "Ordinance"). If the Ordinance is adopted, the Town will terminate, vacate and abandon the pedestrian mall known as the Town Center Mall (the "Mall") and the property currently used for the Mall will revert to a public street with vehicular access. Any interested owner of property near the Mall or any other interested persons may attend the meeting of the Council and present comments or questions to the Town Council regarding the Ordinance and the termination of the pedestrian mall. The meeting will be held at 5:30 p.m. on Tuesday, June 24, 2008, at the Avon Municipal Building located at 400 Benchmark Road, Avon, Colorado. Prior to such time, questions may be directed to Scott Wright at telephone number 970-748-4000. BUS_RE\1670596.3 Memo To: Honorable Mayor and Town Council Thru: Larry Brooks, Town Manager From: Justin Hildreth, P.E., Town Engineer -car 4.1 Shane Pegram, Engineer II Date: June 3, 2008 Re: Resolution No. 08-18, Approving the Final Plat, A Resubdivision of Lot 34, Block 2, Wildridge, Town of Avon, Eagle County, Colorado (2661 Beartrap Road) Summary: The applicant, Robert B. Thomas, representing Wildridge Lot 34, LLC, owner of a duplex structure at 2661 Beartrap Road, has submitted a Final Plat to resubdivide Lot 34, Block 2, Wildridge, Town of Avon, Eagle County, Colorado. This Final Plat resubdivides the existing Lot 34, Block 2, Wildridge into two distinct lots, Lot 34A and Lot 34B, and creates an access easement across Lot 34B for the benefit of Lot 34A. The party wall agreement and declarations were referred to John Dunn and Community Development and all requested revisions have been made. The Final Plat is in conformance with Title 16 of the Avon Municipal Code, Subdivisions. Resolution 08-18 is attached as Exhibit A, and a copy of the Final Plat is attached as Exhibit B. Recommendation: Based on provisions of Chapter 16.48 and applicable sections of Title 16, Avon Municipal Code, staff recommends approval of Resolution No. 08-18, Series of 2008, A Resolution Approving the Final Plat, A Resubdivision of Lot 34, Block 2, Wildridge, Town of Avon, Eagle County, Colorado, subject to completion of technical corrections identified by staff. Proposed Motion: I move to approve Resolution No. 08-08, Series of 2008, A Resolution Approving the Final Plat, A Resubdivision of Lot 34, Block 2, Wildridge, Town of Avon, Eagle County, Colorado, subject to completion of technical corrections identified by staff. Town Manager Comments: Attachments: Exhibit A Resolution 08-18, Series of 2008 Exhibit B Final Plat, A Resubdivision of Lot 34, Block 2, Wildridge, Town of Avon, Eagle County, Colorado TOWN OF AVON RESOLUTION NO. 08 -18 Series of 2008 A RESOLUTION APPROVING THE FINAL PLAT, A RESUBDIVISION OF LOT 34, BLOCK 2, WILDRIDGE, TOWN OF AVON, EAGLE COUNTY, COLORADO. WHEREAS, Robert B. Thomas, on behalf of Wildridge Lot 34, LLC, submitted a Final Plat for a Resubdivision of Lot 34, Block 2, Wildridge, Town of Avon, Eagle County, Colorado, located at 2661 Beartrap Road; and WHEREAS, the Final Plat has been reviewed by the Town Staff; and WHEREAS, the Final Plat was found to be in conformance with all applicable sections of Title 16, Subdivision, of the Avon Municipal Code; and WHEREAS, the proposed resubdivision complies with the requirements for consideration as a Final Plat. NOW, THEREFORE BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF AVON, that the Final Plat, A Resubdivision of Lot 34, Block 2, Wildridge, Town of Avon, Eagle County, Colorado, is hereby approved by the Town of Avon subject to the completion of technical corrections as identified by Town Staff. ADOPTED THIS DAY OF , 2008. TOWN COUNCIL TOWN OF AVON, COLORADO Ronald C. Wolfe, Mayor ATTEST: Patty Bierle-McKenny Town Clerk FINAL PLAT A RESUBDIVISION OF LOT 34, BLOCK 2, WILDRIDGE TOWN OF AVON, EAGLE COUNTY, COLORADO TOWN AVON BOUNDARY VICINITY MAP 1"=1000' 0' thin v L FOREST \LOT 38 LOT 32 FORD PINALM COP a LS/6447 20' LOT 33 TOWN OF AVON LOT 39 .40 60' 41199 I99HWAY 9 ! 24, EAOE-VAL P.O.BOI 1230 EDWARDS, CO. 91932 970-949-1499 .PN1910 ALW e4P FOUND PIN AND MAIM CAP ■Jana NTH PIN MO ANN CAP LS /30119 AT FOND P09110 4 1) The purpo s of thin plat in to abdddo Lot 34 into Lob 3M and 346 2) The lob orated by this plat may not be aamot.d Into Underdog sidle. Dab of &rem .buoy; 7008. 4 Yaarnentotlan as dawn an drawing. Bain of bearings le fend monuments making gm wormy y line of Lot 34 bang N163C3YW (me dokq). 6) Meow According to Colorado Tae you mud commence any logo mien based upon my doled In this survey within three par ono. you het dourer mob de6at b. no wont. may ary action based upon any defect In We aarameeyy be commoner over more tom tan year. from to dab of aotl8oatlm dos* 7) Lot MA and 348 are ab}et to a Party Rd Aprrnwnt recorded under Reamtka No. 8) Land Title Guarantee Conany 00mnlb ant No. '!0010780-2 doted Joey 03, 7007. toe mad for d tltl. Information. 9) Profsethe coo an , recorded at Roo.ptinn No. 7784.76 10) Acmes Eaoanet le for the boner of Lot 348. 11) The property comer. for Lot 344. and Lot 34B and be roamed.! NUM no. yea of the efbollre dab of the oak* context par Corrado Stator.. IMO It. UMW LOT AREA (oar..) 119E DNS1I O TINS 400135 MA 0.3M Rooldontial-1/2 Dudoe 2081A BEAR TRW ROAD 346 Agg6 itrid4 ntd-1/2 mow 1 20018 SEAL TRAP ROAD TOTAL LOT 35 MIMED AREA INDICATES ACCESss EASEMENT x900 CIMINO& AND SINN STORAGE EASEMENT War' aUI CAP e-0331.24 Lr44.58' T-22.30' C LEN=44.58' BRG-N 21'30'00' E TAIAIM ALUM COW .-50.32'16' R-195.00' 1-172.00' T-92.05' C LENee166.46' BRG-S 46°05'15' W 0 O' O1RrgA1O1 vy MCAT= Mo ores! A AColoadoo Nen NW Liability bems ey BVilleiridga Lot 34.ala a Of Colorado, boing arm red dumbeder am m h M1. rnq. of a that Mom tat 34, Mark 2. 1Ntridpe, a000r&.g to the plat Unroof recorded in tAe office of gm Eoya C unt&L Colorado, Oat end Rooked* containing 0.500 nave, more or lr, ho by tone peeanb kid out. plotted add abd0ded toe sane Into Lob no door harm an doormat* the caw no A RobdeYm of Lot 34, Nook 2, Whirler, Ton of An.... Conntr of Earle. State of Colorado and dedicate for pubic 0001. stresL ehoen heroin truing moues, drhw, the Tom of Mar and the utility and courts eoamma cod alleys to sham horde for utility and drainagepurerally and do bertha. dote that tins abddia shall be ab}et to tin Probative 1Nd and raorded for this Bthdoinlm In to 0190. of the Clerk and boarder of Earle County. Colorado, Es word thin — do, d - A.D.. 7006 MOdrkdge Lot 34. M.D. A Colorado tlnl.d Uth01ty Conpmy By (Pint name) Am STATE OF COLORADO. COUNTY 9F EAGLE To CeolMoat. of 0.10.11 a and Ownership was ado before me Ns day of 2007. by of MdrNg. Lot 34, LLC. A Colorado Limited Liability Company =Won mph= 9thneee my hand cod official seal. A.D. ore Notery Public Community Bade Of Colorado Bye (Print name) Aer STATE OF COLORA00 . COU NTY 35 LAG! illbs ffo'N•,deepea Cancer of Dedootm and Owradhp .ve before me this _ day of AD. 7006 by aunty of Connudty Bahr Of Colorado. IRiwe". mn erten yniard rod oflkld add. Notary Podia BLwt5Taes ammo= I. NNW d Poek do bordby certify that I an a Probedar Lad Summar loomed no the knee of the Stab of Colorado, that thin Plat in a true, carat and ooroplde Plat of A Robdorla. Of Lot 34. Blade 2. 9ldrtd9e. a. Laid out, platted, dddooted and sham anon, that euth Plat Jae made from no ammab. voravtloyy of odd papsrty by me and underrrry glob,awb " and of emoand devote of sham theToed uwbddNm and the sane �r tar otolmd man pond In co plaoa end applicableecnregialkos b revoked by lin Surldek. R.pitforr of en Teen of Avon in witness aherof 1 ham set my bad and lied Thin _ day of . A 0. 7008. Mlthael .L Pod Colorado PLS 30110 Colorado Moroni Profuda,d lord Snow CURVE Cl a RADIUS 195.00' 195.00' ARC LENGTH 102.38' 69.84' CHORD LENGTH 101.19' 69.27' CHORD BEARING S 3451'25' W S 60'07'33' w DELTA ANGLE 30'04'38' 20'27'40' TANGENT 52.39' 35.19' MIN CIIMMONIE Thin Plat, inaludim moron of ao7 lot the., eaeanenb and rights of ram previa* dgoand not docketed *rem in ayppwed b the and T Canal of the Tom of Avon. Canty of • state of Colorado this _day of 2006 A.D., for Ming Nth the Ork and ftoordor of the Canty of Each and far oaneeya.ee to the Town of the public dadearer Noon .-roan to woo to aeprasd. the dbr Plat abject to the prormm that append In no say *Norm to Tom of Awn formaim or eadruatlm of Inprenowb an n llands, b for eammento ToCared .d mart not saki amraral =ill no say abfgote to Town of Mon for m3otmenoe of drab until aanrbuotlon of rocernento theorem odd Add boon aam�m plalad to the aoi gn of ate Town Cowed Approval of this d't by- the Tom ie coment only aid ID not to be a mouthed re armored of the tadadod aoneabnsr of this plat or my downonb Malice theta NWE88 MY HMO Air MA- WINE TONI OF AVON TOIN COWL OF THE TOM OF AVCN Bye Mayer Atfoob Tan Clerk 11th BIBI✓AALIO[ 00lAt1Y7; Lad Tile Mermen Company dam booby- certify MARA= As anmdrd the thin to a8 loots Nr.n upon tan plat end that Ste to ern keno le word ho five and door of d limo errartrordS lose and c..mmob mat ee Mow card this BY day of AD.. 7006 COlitr1OME On TAte Ins L tlr andordgr4 do booby oriny that the entire anawt of Mao and a mornrob der and payable ee of .pan d poodle of red "Nate *morbid an thin plat r pad In knL Dora thin of • n. 7600. Trvear of taps County OINK As INIOLIMIWS alprlGw< Thin Pot eve lad for rood in the 010. of to Clark and Recorder at _ o'clock A.D., 2000 and in duly rearmed a Remotion Number Clerk end Rdoorder Fr Deputy SHEET 1 OF 1 J08 N0. 3035 Memo To: Honorable Mayor and Town Council Thru: Larry Brooks, Town Manager From: Justin Hildreth, P.E., Town Engineer Shane Pegram, Engineer II Date: June 3, 2008 Re: Resolution No. 08-19, Approving the Condominium Map, A Resubdivision of Lot 12, Block 2, Benchmark At Beaver Creek — Amendment No. 4, Town of Avon, Eagle County, Colorado (540 West Beaver Creek Boulevard) Summary: The applicant, Bel Lago LLC, owner of a condominium structure currently under construction at 540 West Beaver Creek Boulevard, has submitted a Condomium Map to resubdivide Lot 12, Block 2, Benchmark At Beaver Creek — Amendment No. 4, Town of Avon, Eagle County, Colorado. This Condominium Map resubdivides the existing Lot 12, Block 2, Benchmark at Beaver Creek into 10 distinct condominium units, general common elements, and limited common elements. The party wall agreement and declarations have been referred to John Dunn and Community Development and all requested revisions have been made. The Condominium Map is in conformance with Title 16 of the Avon Municipal Code, Subdivisions. Resolution 08-19 is attached as Exhibit A, and a copy of the Condominium Map is attached as Exhibit B. Recommendation: Based on provisions of Chapter 16.24.30 and other applicable sections of Title 16, Avon Municipal Code, staff recommends approval of Resolution No. 08-19, Series of 2008, A Resolution Approving the Condominium Map, A Resubdivision of Lot 12, Block 2, Benchmark at Beaver Creek Amendment No. 4, Town of Avon, Eagle County, Colorado, subject to completion of technical corrections identified by staff. Proposed Motion: I move to approve Resolution No. 08-19, Series of 2008, A Resolution Approving the Condominium Map, A Resubdivision of Lot 12, Block 2, Benchmark at Beaver Creek — Amendment No. 4, Town of Avon, Eagle County, Colorado, subject to completion of technical corrections identified by staff. Town Manager Comments: Attachments: Exhibit A Resolution 08-19, Series of 2008 Exhibit B Condominium Map, A Resubdivision of Lot 12, Block 2, Benchmark at Beaver Creek — Amendment No. 4, Town of Avon, Eagle County, Colorado TOWN OF AVON RESOLUTION NO. 08 -19 Series of 2008 A RESOLUTION APPROVING THE CONDOMINIUM MAP, BEL LAGO CONDOMINIUMS , A RESUBDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK — AMENDMENT 4, TOWN OF AVON, EAGLE COUNTY, COLORADO. WHEREAS, Bel Lago, LLC submitted a Condominium Map for a Resubdivision of Lot 12, Block 2, Benchmark at Beaver Creek — Amendment No.4, Town of Avon, Eagle County, Colorado, located at 540 West Beaver Creek Boulevard; and WHEREAS, the Condominium Map has been reviewed by the Town Staff; and WHEREAS, the Condominium Map was found to be in conformance with all applicable sections of Title 16, Subdivision, of the Avon Municipal Code; and WHEREAS, the proposed resubdivision complies with the requirements for consideration as a Condominium Map. NOW, THEREFORE BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF AVON, that the Condominium Map, A Resubdivision of Lot 12, Block 2, Benchmark at Beaver Creek — Amendment No. 4, Town of Avon, Eagle County, Colorado, is hereby approved by the Town of Avon subject to the completion of technical corrections as identified by Town Staff. ADOPTED THIS DAY OF , 2008. TOWN COUNCIL TOWN OF AVON, COLORADO Ronald C. Wolfe, Mayor ATTEST: Patty Bierle-McKenny Town Clerk NOTES CONDOMINIUM MAP TOWN CERTIFICATE (CONDOMINIUM PLAT) 1. The purpose of this Condominium Mop is to create individual Condominium Units, and to indicate the location of Limited Common Elements (L.C.E.) and General Common Elements (G.C.E.), and to create two additional utility and drainage easements as shown hereon. 2. BASIS OF BEARING. S 82'42'15"E between the northwest corner of Lot 11, a found 1.25" red plastic cop on rebor, LS No. 2183, and the northwest corner of Lot 16, a found 1.25" yellow plastic cop on rebar, LS No, 10B47, as shown on Sheet 2 hereon. 3. BASIS OF ELEVATION. Sanitary Sewer Manhole Rim with elevation of 7444.9', as shown on Sheet 2 herean. 4. SURVEY DATE: March 2007 —February 2008. 5. Legal description, record easements and rights —of —way shown an this plat were derived from the Title Commitment Order No. bellago—C2 provided by Stewart Title Guaranty Company with an effective dote of January 31, 2008. 6. This property is subject to the Restatement of and Sixth Amendment to Decloration of Protective Covenants for Benchmark at Beaver Creek Subdivision recorded April 23, 1985 in Book 411 at Page 960 as Reception No. 308238, and Amendment recorded February 7, 1990 in Book 522 at Page 721 as Reception No. 41B8B8. 7. This property is subject to the terms, conditions, easements, restrictions and provisions of the Final Plot of Benchmark of Beaver Creek recorded February 27, 1974 in Book 233 at Page 566 as Reception No. 129460; revised Final Plot of Benchmark at Beaver Creek recorded December 26, 1974 in Book 23B at Poge 41 as Reception No. 134061; corrected Final Plat of the Corrected Revised Final Plot of Benchmark at Beaver Creek, r carded August 11, 1976 In Book 247 of Poge 989 as Reception No. 144231; Final Plot Amendment Na. 3 of Benchmark at Beaver Creek, recorded October 1, 1976 In Book 249 at Poge 93 as Reception Na. 145347; and the Official Plot —Town of Avon, Eagle County, Colorado and Find Subdivision Plot —Amendment No. 4 Benchmork at Beaver Creek as recorded on September 5, 197B in Book 274 at Page 701 as Reception Na. 171107. 8. This property is subject to the use restrictions contained in the deed recorded June 29, 1979 in Book 287 at Page 548 as Reception Na. 183950. 9. This property is subject to the terms of Resolution Na. 79-12, Town af Avon, Series of 1979, recorded June 27, 1979 in Book 287 at Page 438 as Reception No. 183B40. 10. This property is subject to a 10' wide Holy Crass Energy Underground Right —of —Way Easement recorded September 20, 2006 as Reception Na. 200625662 in which the easement centerline is not described (approximate location only) and to a Holy Crass Energy Trench, Conduit and Vault Agreement recorded September 20, 2006 as Reception Na. 200625663. 11. Street address: 0540 West Beaver Creek Boulevard. 12. The units defined herein are subject to the Declaration for Bel Logo recorded Reception Na. 20 at 13. Bel Lago, LLC, a Colorado Limited Liability Company, hereby dedicates the following non—exclusive easements with this final plat: a) Utility and Drainage Easements an, aver, under, above, across and through those areas designated as "UTILITY AND DRAINAGE EASEMENT" far the purpose of i) the installation, use, repair, replacement, Improvement and maintenance of utilities of any kind whatsoever, including but not limited to waterlines and hydrants, sanitary sewerlines and manholes, telephone lines, cable television lines, gaslines, electric lines, fiber optic lines, other communication lines and all related structures, together with a right of ingress and egress thereto, and ii) storm drainage, drainage of water flowing from other lands along with the installation, use, repair, replacement, improvement and maintenance of drainage structures including but not limited to swales, gutters, ditches, starm piping, and culverts, together with a right af ingress and egress thereto. b) Temporary Encroachment Easements on, aver, under, above, across, and through those areas designated herean as 'TEMPORARY ENCROACHMENT EASEMENT' for the purpose of authorizing the encroachment of a) the trash enclosure fram Alpenflara Condominiums (Lot 11) onto the subject property, and b) the concrete walk from Buck Creek Condominiums (Lot 13) onto the subject property. Each Temporary Encroachment Easement shall be vacated upon the replacement, and far Improvements of each respective encroachment; or within 90 days of proper legal notice from Bel Lago, LLC ar Bel Logo Association, a Colorado nonprofit corporation, to remove the encroaching areas from the subject property. 14. The Condominium units shown hereon may not be converted to time share units. CERTIFICATE OF TAXES PAID 1, the undersigned, do hereby certify that the entire amount of taxes and assessment due and payable as of upon all parcels of real estate described an this Condaminium Map arepaid in full. Dated this_____ day of A.O., 2008 Treasurer of Eagle County By Name: Title: (Deputy) Treasurer UNIT SUMMARY TABLE UNIT # SQ. FOOTAGE USE ADDRESSES 1 904 SQ. FT. RES. 2 2162 SQ. FT. RES. 3 2068 SQ. FT. RES. 4 1262 SQ. FT. RES. 5 2008 SQ. FT. RES. 6 1500 SQ. FT. RES. 7 2148 SQ. FT. RES. 8 2813 SQ. FT. RES. 9 1492 SQ. FT. RES. 10 4535 SQ. FT. RES. NOTICE: According to Colorado law you MUST commence any legal action based upon any defect In this survey within three years after you first discovered such defect. In no event, may any action based upon any defect in this survey be commenced more than ten years from the date of certification shown hereon. BEL LAGO CONDOMINIUMS A RESUBDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO Sheet 1 of 9 VICINITY MAP SECTION 12, T.5S., R.82W., 6TH P.M. SCALE 1"-500' TITLE CERTIFICATE The undersigned does hereby certify it has examined the title to all lands shown upon this Condominium Map and that title to such lands Is vested in Bel Logo LLC, a Colorado Limited Liability Company, free and clear of all liens and encumbrances, except os follows: Dated this __ day of 20 Agent: _ Company. SURVEYOR'S CERTIFICATE I, Stephen R. Wujek, do hereby certify that I am a Professional Land Surveyor licensed under the laws of the State of Colorado: that this Condominium Map is true, correct and complete and fully and accurately depicts the Condominium Units and camman ownership areas, and identifies location, layout, dimension, and horizontal and vertical boundaries; that such Map was prepared subsequent to substantial completion of all structural components of all buildings containing or comprising any Units thereby created; that such Map complies with, and contains all the information required by, C.R.S. 3B-33.3-209 and all other statutes and regulations applicable to mops af condominium cammon interest subdivision. In witness whereaf, I hove set my hand and seal this day of A.O., 200_. By. Stephen R. Wujek, PLS No. 225B9 Colorado Professional Land Surveyor This Plat is approved by the Town Council of the Town of Avon, County of Eagle, State of Colorado this day of A.O., 200 for filing with the Clerk and Recorder of the Caunty of Eagle. Approval of this Plot by the Town is a consent only and is not to be canstrued as an approval af the technical correctness of this Plot or any documentation relating thereto. WITNESS MY HAND AND SEAL OF THE TOWN OF AVON: TOWN COUNCIL OF THE TOWN OF AVON BY: Mayor ATTEST: Town Clerk CERTIFICATION OF DEDICATION AND OWNERSHIP Know all men by these presents that Bel Logo LLC, a Colorado Limited Liability Company, and Charles E. Lakin, Trustee of the Charles E. Lakin Revocable Trust UTA dated 01-27-2003, being sale owners In fee simple, mortgagee or lienhaider of all that real property described os follows: Lot 12, Black 2. Amendment Na. 4 — Benchmork at Beaver Creek according to the Official Plat — Town of Avon, Eagle County, Colorado and Final Subdivision Plot thereof, as recorded an September 5, 1978 in Baok 274 at Poge 701 as Reception No. 171107 of the Eagle County Records, and containing 0.690 acres, more or less has by these presents laid out, plotted and subdivided the same into Condominium Units as shown hereon this Condominium Map and designate the same s BEL LAGO CONDOMINIUMS, a condominium in the Town of Avon, County af Eagle, State af Colorado and dedicate far public use the utility and drainage easements shown hereon far utility and drainage purposes only, and do further state that this subdivision shall be subject to the Declarations, filed and recorded far this subdivision in the Office of the Clerk and Recorder of Eagle County, Colorado as Reception No. EXECUTED this day af A.O. 200 Owner: Bel Logo LLC, a Colorado Limited Liability Company P.O. Box 316 Minturn, CO 81645 By. STATE OF COLORADO )SS COUNTY OF EAGLE Title: The foregoing Certificate of Dedication and Ownership was acknowledged before me this ____ day of _ A.O. 20_, by as of Bel Lago LLC, a Colorado Limited Liability Company My Commission expires Witness my hand and official seal. (SEAL) Natory Public Mortgagee: Chorle E. Lakin, Trustee af The Charles E. Lakin Revocable Trust UTA dated 01-27-2003 B990 West Dodge Road Suite 225 Omaha, NE 68114 By. STATE OF COUNTY OF )ss Title: The foregoing Certificate of Dedication and Ownership was ocknawledged before me this A.O. 20_, by My Commission expires Witness my hand and official seal. (SEAL) day af _ of Charles E. Lakin, Trustee of The Charles E. Lakin Revocable Trust UTA Notary Public CLERK ANO RECORDER'S CERTIFICATE This Condominium Map was fled far record in the office of the Clerk and Recorder of Eagle County, Colorado at o'clock _M., an this day of A.D. 20and is duly recorded at Reception Na REVISED PER TOWN OF AVON COMMENTS 6/03/08 JBB CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESUBDIVISION OF LOT 12. BLOCK2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO By. Clerk and Recorder Deputy DRAMA Dti RPK DAIS 04/22/08 CHECKED er, SRW rte: 04160 APAIMWG 5; 04160_CONDC MARCIN ENGINEERING LLC P.O. Box 1062 AVON, CO 81620 (970) 748-0274 (970) 748-9021 FAX a/EEr 1 or 9 CONDOMINIUM MAP TRACT G REC. NO. 211891 BENCHMARK: SEWER MANHOLE RIM - 7444.9' INV. - 74320' O 0 0 0 o TELE PED. m MEIER ELEC. MN 9 FOUND SURVEY MONUMENT 1 r DIAMETER RED PLASTIC CAP ON REBAR STAMPED LS 2183 MONUMENT FALLS 525'46'E 1.27 FROM CORNER ALPENFLORA CONDOMINIUMS 2 00) EEC. NO. 87 UTIUTY AND DRAINAGE EASEMENT CREATED BY THIS PLAT SEE NOTES ON SHEET 1 OF 1 BEL LAGO CONDOMINIUMS A RESUBDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO Sheet 2 of9 SEE DETAIL A TEMPORARY ENCHROACHMENT EASEMENT, SEE NOTES ON SHEET 1 OF 1 UTILITY AND DRAINAGE EASEMENT CREATED BY THIS PLAT SEE NOTES ON SHEET 1 OF 1 TRASH FOUND SURVEY MONUMENT NORM -NEST CORNER LOT 11 r 1 b' CN ErERREB 8�3MPETIC CAP ON REBAR STAMPED LS CONC. CURS I 18' HOPE OUT CC z 4 i a R. g Og 3 t Si -- 20.0'-- 0 0 O O w 11 45.3 21.0 PATIO LCE 1 UNIT 101, (q"`.. 1 PATO 1 LCE UNIT 101 S 04'43'18'W 13.4 real 11 w-10.0' --i L- 111E PED. 11.0 00 9.5 Lo wo 21.5 BUILDING OVERHANG TEMPORARY ENCHROACHMENT EASEMENT, SEE NOTES ON SHEET 1 OF 1 44n' 0 w 12.5 0 SANITARY CLEAN -OUT GCE c 15.5 w 0 g.5 0' 7.5' UT1UTY AND DRAINAGE (Bk 249 Pg 93) & BUILDING SETBACK (SIDE) •l S 04131Erw FOUND SURVEY MONUMENT 1 ;' DIAMETER YELLOW PLASTIC CAP ON REBAR STAMPED LS 10847 MONUMENT FALLS 528'48'E 1.03° FROM CORNER UNE TABLE UNE LENGTH BEARING L1 &29 S84'39'42'E L2 12.57 S09'16'42'E 0 9.33 580'43'18'W L4 2.28 584'39'42'E LS 4.30 SB8132'45'E LB 2.83 N021727'E L7 3.21 N84TS1'07'W LB 11.57 N0239'00'E L9 0.55 N88T2'45'W NOM Mewde M Odarc& law we MUST aeneeenw any lied cells bawd .Wan coy dole! N this saver sift Ogee parr. - Mgr par Int dsswM lea d.NcL N ne cowl, my any pew rani sew argr (Meth tele sues. M aeelewresd son then toe pare fen be dole of earlModlsn sheen Aar. DETAIL A 1"=5' TRASH ENCLOSURE L1 26.0 •0 0 20.0 GCE PROPOSED CURB VG71 MR( ITO 0 29.9 19.5 20.0 6.0 LOT 12 BLOCK 2 #.69e ACRES (QM) 6 STORY CONCRETE AND FRAME BUILDING U' UTUTY AND DRAINAGE EASEMENT (Bk 247 Pg 989) & BUILDING SETBACK (SIDE) I 180.8' <o r r L8 L6 25,5 GCE CONCRETE RETAINING WALL 20.5 '0 19.0 a 2. • 0 7.2 0 m rn STORM MH 33.02' a, TRAN MER PAD _ 0 1.5 'o 10.0 0 5.0 z 2 d 34.4 PROPOSED CURB AND GUTTER GCE N 05'26'59' E L 35.3 14 G G 230.61' GRAPWC SCAR ( 1M) 1 Irk - 19 s NOTICE According to Colorado law you must commence any legal action based upon any defect In this survey within three years after you first discover such defect In no event may any action based upon any defect In this survey be commenced more than ten years from the date of the certification shown hereon. BUCK CREEK CONDOMINIUMS (LOT 13) REC. NO. 211007 Taw® FIR 7OMM Cr AVON OMMEMM 8/03/09 M D4 FOUND SURVEY MONUMENT 1 1/2' DIAMETER ALUMINUM CAP aN No. 5 REBAR STAMPED LS 22589 D4 WATER VALVE (1w) w a zq 2J w co cl -4 to I 'T'v O AE O z N O(• C7 ITN Ol FOUND SURVEY MONUMENT 1 1/2" DIAMETER ALUMINUM CAP ON No. 5 REBAR STAMPED LS 22589 FOUND SURVEY MONUMENT NORTHWEST CORNER LOT 18 1 ir DIAMETER mCAP ON aim TIC PLAS STAMPED LS 10847 CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESIIBDIVISION OF LOT 12. BLOCK 2, BENCHMARK AT BEAVER CREEK- AMENDMENT NO. 4 TOWN OF AVON. EAGLE COUNTY, COLORADO awva► RAr Ms 0t/2?/08 OMB IM SRw �elr�,041Q1R. G1GrInIG • _ 04160 awl 2 w 9 MARCIN ENGINEERING LLC PA. Bacot 1002 A• 88920 •T rI 743-0274 DOD 400021 FAX CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESUBDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO Sheet 3 of 9 w GRAPHIC SCMZ • ()R ME) 1bob -O i NOTICE. According to Colorado law you must commence any legal action based upon any defect In this survey within three years after you first discover such defect. In no event may any action based upon any defect in this survey be commenced more than ten years from the date of the certification shown hereon. L- LEVEL 0 ELEVATION= 7446.0 LEGEND LJ L _J L UNIT GENERAL COMMON DEMENT (G.C.E.) UMITED COMMON ELEMENT (L.C.E.) faw® PER 1af O* AVON COMBOS s/O3,AS i CONDOMINRJN MAP BEL LAGO CONDOMINIUMS A RESVBDIVISION OF LOT 13, BLOCK 1, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO MIN at RR! ain 0 4/22/129 alaaalar �w wrM,O4f60—C NOG Jig NW 04160 ale 3 or 9 /1 MARCIN ENGINEERING LLC PA Boa 1002 AVON, CO MO CM 741-0274 O) 74IHI0IX FAX CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESUBDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO Sheet 4 of 9 GRAPHIC MALI • (=r) t lrr - a s NOTICE. According to Colorado law you must commence any legal action based upon any defect In this survey within three years after you first discover such defect. In no event may any action based upon any defect in this survey be commenced more than ten years from the date of the certification shown hereon. LEVEL 1 ELEVATION= 7457.0 LEGEND 0 CI UNIT GENERAL COMMON DEMENT (G.C.E.) LIMITED COMMON ELEMENT (LC.E.) KNOW PIN Mel OF AVON OONNOfla • CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESUBDI VISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY. COLORADO err sr RAC _ 04/??✓bl$ mr�r w wrrwr04190-COMiG awe. 04160 sr 4 r 9 MARCIN ENGINEERING LLC P.O. Bac 1002 A• CO IMO I•l rl 741-C274 (07B) 40-Io FAX CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESUBDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO Sheet 5 of 9 LEVEL 2 ELEVATION= 7469.0 GRAPHIC Sc ii • ( W) 1 IN& s i NOTICE. According to Colorado low you must commence any legal action based upon any defect In this survey within three years after you first discover such defect in no event may any action based upon any defect in this survey be commenced more than ten years from the date of the certification shorn hereon. LEGEND 1 LI UNIT GENERAL COMMON ELEMENT (G.C.L) UNITED COMMON ELEMENT (LC.E.) MUD Pat 10.1 0► A= canons CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESU0DI VISION OF LOT 12, BLOCK 2. BENCHMARK AT BEAVER CREEK - AMENDMENT NO.4 TOWN OF AVON, EAGLE COUNTY, COLORADO SAM la AR am OE/22✓M SOW SW w a11a1Aaimea-cLAve scar 04100 afar r MARCIN ENGINEERING LLC P.O. Bat 1002 A • CO slam 7400274 04021 l FAX .f I) CONDOMINIUM MAP BEL LAGO CONDOMINIUMS r —r L GRAPHIC accts A RE SUBDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO Sheet 6 of 9 r P r C-MIR ) i irk -_ . NOTICE. According to Colorado law you must commence any legal action based upon any defect In this survey within three years after you first discover such defect In no event may any action based upon any defect in this survey be commenced more than ten years from the date of the certification shown hereon. LEVEL 3 ELEVATION= 7480.0 LEGEND Li UNIT GETERAL COMMON ELEMENT (G.C.E.) UNITED COMMON ELEMENT (LC.E.) 0 It1M PIR WIN OF AM 001111211111 e/WWi/bI i CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESUHDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK- AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO me RAC M>f 04//w OEM a� SWM M Na$041aR.CLNOiz �... 04160 saw Q v0 MARCIN ENGINEERING LLC P.O. Boa 1302 A • CO SiMD 7m'aQ21 FAX CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESUBDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO Sheet 7 of 9 GRAPHIC SCALE (mpgr) 1 inch _ 1D ft NOTICE. According to Colorodo law you must commence any legal action based upon any defect in this survey within three years after you first discover such defect. in no event may any action based upon any defect in this survey be commenced more thou ten years from the date of the certification shown hereon. LEVEL 4 ELEVATION= 7491.0 LEGEND UNIT GENERAL COMMON ELEMENT (G.C.E.) LIMITED COMMON ELEMENT (L.C.E.) UNIT 8 p- LEVEL 4 :;1994 sq. ft REVISED PER TOWN OF AVON COMMENTS 8/03/08 JOB CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RES UBDI VISION OF LOT I Z, BLOCK 2, BENCHMARK AT BEAVER CREEK- AMENDMEN 110.4 TOWN OF AVON, EAGLE COUNTY, COLORADO DRAIN' e» RPK DATE 04/22/08 CHECKED w1 SRW DRANDyg Na,04180 MARCIN ENGINEERING LLC P.O. Box 1062 AVON, CO 81620 (970) 748-0274 (970) 748-9021 FAX 04160 sear 7 or 9 CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESUBDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO Sheet 8 of 9 1 GRAPHIC SCALE ( W MIT ) 1 Mob - 10 it. NOTICE. According to Colorado low you must commence ony legol oction based upon ony defect in this survey within three yeors ofter you first discover such defect. In no event moy ony action bosed upon any defect in this survey be commenced more than ten years from the date of the certification shown hereon. r__• L.._ I L LEVEL 5 ELEVATION= 7502.0 LEGEND UNIT GENERAL COMMON ELEMENT (G.C.E.) LIMITED COMMON ELEMENT (L.C.E.) UNIT 7 LEVEL 5 '811 sq. ft REVISED PER MIN OF AVON COMMENTS 8/03/08 ,BB CONDOMINIUM MAP BEL LAGO CONDOMINIUMS A RESUBDIVISLON OF LOT I2, BLOCK 2, BENCHMARK AT BEAVER CREEK . AMENDMENT NO. TOWN OF AVON, EAGLE COUNTY. COLORADO PAW Dr! RPK q,7 04/22/08 OEOrED B11 SRW DPANOMJ m2,04160_00N00 MARCIN ENGINEERING LLC P.O. Box 1062 AVON, CO 81620 (970) 748-0274 (970) 748-9021 FAX JOS Na: 04160 sEEr 8 OF 9 CONDOMINIUM MAP SECTION A 5.12 LEVEL "5" ELEV. = 7502.0 LEVEL "4" ELEV. = 7491.0 9LEVEL "3" ELEV. = 7480.0 LEVEL "2" ELEV.=7469.0 9 LEVEL "1" ELEV.=7457.0 LEVEL "0" ELEV.=7446.0 A _ 2.0' Gc TM l rg,uN�T 9`/� Al ITJ di NOTICE. According to Colorado law you must commence any legal action based upon any defect In this survey within three yeors after you first discover such defect. In no event may any action based upon any defect in this survey be commenced more than ten years from the date of the certification shown hereon. LEVEL "5" ELEV. = 7502.0 LEVEL "4" ELEV. - 7491.0 LEVEL "3" ELEV. m 7480.0 1 EVEL "2" ELEV. 7469.0 LEVEL "1" ELEV.=7457.0 8 1EyFL "0" ELEV.=7446.0 SECTIONS SECTION A 5.11 BEL LAGO CONDOMINIUMS A RESUBDIVISION OF LOT 12, BLOCK 2, BENCHMARK AT BEAVER CREEK - AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO Sheet 9 of 9 0 LEVEL "5" ELEV. = 7502.0 LEVEL "4" ELEV. - 7491.0 8 LEVEL "3" ELEV. = 7480.0 LEV i '2" ELEV.=7469.0 LEVEL "1" ELEV.=7457.0 LEVEL "0" ELEV.=7446.0 P SECTION A 5.13 LEVEL "2" ELEV.=7469.0 LEVEL "1" ELEV.=7457.0 LEVEE "0" ELEV.=7446.0 GRAPHIC SCALE REVISED PER TOM OF AVON COMMENTS 6/03/08 ,6B CONDOMINnIM MAP BEL LAGO CONDOMINIUMS A RESUBDMS ION OP LOT IF_ BLOCK'_, BENCHMARK AT BEAVER CREEK- AMENDMENT NO. 4 TOWN OF AVON, EAGLE COUNTY, COLORADO ( DI JUT) lh,eh- 10 ft. GRAN ee RPK ate 04/22/08 CNECCED an SRW ae11rto ,a,04160_CONDC MARCIN ENGINEERING LLC P.O. Box 1062 AVON, CO 81620 (970) 748-0274 (970) 748-9021 FAX „cs NO: 04160 sir 9 OF 9 TOWN OF AVON, COLORADO RESOLUTION NO. 08-20 SERIES OF 2008 A RESOLUTION OF THE TOWN OF AVON, COLORADO, APPROVING AN INTERGOVERNMENTAL AGREEMENT BETWEEN THE TOWN OF AVON, COLORADO AND THE EAGLE RIVER FIRE PROTECTION DISTRICT, CONCERNING THE COLLECTION, PAYMENT AND USE OF EMERGENCY SERVICE IMPACT FEES WHEREAS, the Town of Avon, Colorado, ("Town") is a home rule municipality duly organized and existing under Article XX of the Colorado Constitution and the Town of Avon Home Rule Charter of 1978 ("Charter"); and WHEREAS, pursuant to C.R.S. § 31-15-601(1)(1), the Town Council has the power to erect engine houses and provide fire engines and the necessary fire apparatus for the extinguishing of fires and to provide for the use and management of the same by volunteer fire companies or otherwise; and WHEREAS, the Eagle River Fire Protection District is a Colorado special district existing and operating under Title 32, Article 1, C.R.S., which includes the Town within its jurisdictional boundaries for the provision of fire protection and emergency medical services; and WHEREAS, Article XI, Section 7, of the Colorado Constitution allows the State and its political subdivisions to give direct or indirect financial support and assistance to any other political subdivision as may be authorized by general statutes; and WHEREAS, Article XIV, Section 18(2)(a) of the Colorado Constitution supports the cooperation or contracting by or among any of its political subdivisions to provide any function or facility lawfully authorized to each of the cooperating units, including, without limitation, the sharing of costs, the imposition of taxes, or the incurring of debts; and WHEREAS, Sections 29-1-201 and 203, C.R.S., permit and encourage governmental entities to make the most efficient and effective use of their powers and responsibilities by cooperating and contracting with other governmental entities to provide any function, service or facility lawfully authorized to each, including the sharing of costs; and WHEREAS, the Local Government Land Use Control Enabling Act of 1974 authorizes and encourages local governments to cooperate or contract with other units of government for the purpose of regulating the development of land and the impacts thereof; and NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, as follows: Section 1. The Intergovernmental Agreement between the Town and the Eagle River Fire Protection District, attached as Exhibit A hereto, is approved. {00086404.DOC / 2} Section 2. The Town staff is authorized and directed to take all action necessary and appropriate with respect to the implementation of the agreement. ADOPTED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, UPON A MOTION DULY MADE, SECONDED AND PASSED AT ITS REGULAR MEETING HELD AT THE TOWN OF AVON, ON THE 10TH DAY OF JUNE, 2008. TOWN OF AVON, COLORADO By: Ronald C. Wolfe, Mayor Attest: By: Patty McKenny, Town Clerk {00086404.DOC / 2} FINALLY ADOPTED, PASSED, APPROVED, AND ORDERED PUBLISHED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, UPON A MOTION DULY MADE, SECONDED AND PASSED AT ITS REGULAR MEETING HELD AT THE TOWN OF AVON, ON THE 10TH DAY OF June, 2008. TOWN OF AVON, COLORADO By: , Mayor Attest: By: , Town Clerk {00086404.DOC / 2} Exhibit A (Agreement) {00086404.DOC / 2} INTERGOVERNMENTAL AGREEMENT BETWEEN THE TOWN OF AVON, COLORADO AND THE EAGLE RIVER FIRE PROTECTION DISTRICT, CONCERNING THE COLLECTION, PAYMENT AND USE OF EMERGENCY SERVICE IMPACT FEES THIS INTERGOVERNMENTAL AGREEMENT is made and entered into this day of , 2008, by and between the Town of Avon, Colorado ("Town") and Eagle River Fire Protection District ("District"), a special district of the State of Colorado. RECITALS WHEREAS, the Town of Avon, Colorado, ("Town") is a home rule municipality duly organized and existing under Article XX of the Colorado Constitution and the Town of Avon Home Rule Charter of 1978 ("Charter"); and WHEREAS, pursuant to C.R.S. § 31-15-601(1)(1), the Town Council has the power to erect engine houses and provide fire engines and the necessary fire apparatus for the extinguishing of fires and to provide for the use and management of the same by volunteer fire companies or otherwise; and WHEREAS, pursuant to Section 16.2 of the Charter, the Town may enter into contracts or agreements with other governmental units of every kind and character for the joint use of buildings, equipment, or facilities, or for furnishing or receiving commodities or services of public benefit under such terms and conditions as shall be approved by Council; and WHEREAS, the District is a quasi -municipal government and political subdivision of the State of Colorado operating pursuant to Article 1, Title 32, C.R.S., to provide prevention and extinguishment of fire, protection of life and property from fire, enforcement of fire prevention codes, hazardous materials response, and other emergency services authorized by statute or typically provided by a public fire department (collectively, "Emergency Services") within the Town; and WHEREAS, Article XI, Section 7, of the Colorado Constitution allows the State and its political subdivisions to give direct or indirect financial support and assistance to any other political subdivision as may be authorized by general statutes; and WHEREAS, Article XIV, Section 18(2)(a) of the Colorado Constitution supports the cooperation or contracting by or among any of its political subdivisions to provide any function or facility lawfully authorized to each of the cooperating units, including, without limitation, the sharing of costs, the imposition of taxes, or the incurring of debts; and {00086425.DOC /} WHEREAS, Sections 29-1-201 and 203, C.R.S., permit and encourage governmental entities to make the most efficient and effective use of their powers and responsibilities by cooperating and contracting with other governmental entities to provide any function, service or facility lawfully authorized to each, including the sharing of costs; and WHEREAS, the Local Government Land Use Control Enabling Act of 1974 authorizes and encourages local governments to cooperate or contract with other units of government for the purpose of regulating the development of land, including the impacts resulting therefrom; and WHEREAS, Section 29-20-104.5, C.R.S., authorizes counties and municipalities to impose an impact fee as a condition of issuance of a development permit to offset the costs of providing any capital facility directly related to any service the county or municipality is authorized to provide, that has a useful life of at least five years, and is required by charter or general policy of the county or municipality; and WHEREAS, new development within the Town is placing significant additional demands on the provision of Emergency Services and the capital facilities necessary to provide them; and WHEREAS, the Town acknowledges that without the assistance of the Town in imposing and collecting impact fees for Emergency Services and their expenditure on necessary public facilities to provide the Emergency Services, citizens of the Town may suffer the result of decreased levels of Emergency Services; and WHEREAS, pursuant to Ordinance No. 08-06 the Town Council has adopted amendments to the Avon Municipal Code which provide for fire protection and emergency medical services impact fees to be imposed on development which generates a need for additional fire protection and emergency medical services capital facilities; and WHEREAS, by Ordinance No. 08-06 the Town Council has adopted an Impact Fee Schedule, Section 3.40.100, for the capital facilities of the District; and WHEREAS, the Town Council, upon consideration of the impacts of land developments within the Town on the ability of the District to provide adequate Emergency Services and related capital facilities within the District, has determined that it is in the best interests of the citizens of the Town and the District to cooperatively and in a coordinated fashion utilize the revenues from the Town's impact fees for Emergency Services to fund expenditures by the Town on capital facilities needed to provide Emergency Services to new development; {00086425.DOC /} 2 NOW, THEREFORE, in consideration of the Recitals stated above, and the mutual covenants and promises of the parties hereto, the receipt and sufficiency of which is acknowledged, the Town and the District agree as follows: SECTION 1. PURPOSE The purpose of this Agreement is to provide for the joint and cooperative funding of expenditures by the parties on capital facilities needed to provide fire protection and emergency medical services to new development occurring within the Town, and thereby carry out the purposes and intent of Ordinance No. 08-06 ("the Impact Fee Ordinance"). Terms used in this Agreement and not defined herein shall have the meanings given to them in the Impact Fee Ordinance. SECTION 2. IMPOSITION AND COLLECTION OF AN IMPACT FEE FOR EMERGENCY SERVICES 2.1 During the term of this Agreement, the Town shall impose an impact fee for Emergency Services on each Lot (or other portion) of a Development upon the commencement of the Emergency Service -Generating Development. Such impact fee shall be paid to the Town at the time of issuance of a Building Permit. 2.2 For requests for Development approvals that are processed by the Town's Community Development Department, the obligation to pay the required impact fees shall be fully disclosed to the applicant by the Community Development Department prior to such approval. Any developer requesting a development approval shall be subject to payment of the impact fees established by this Article as a condition of development approval. The obligation to pay such impact fees shall run with the land. The impact fee imposed shall be paid at the time of issuance of each Building Permit. 2.3 Town shall not issue a Building Permit for a property within a development subject to the Town's impact fees for Emergency Services unless the applicant provides proof of the applicant's payment of the impact fee. 2.4 The Town Council may, by resolution, grant a waiver of the applicable impact fees for fire and emergency medical services on a development or portion of a development for the purpose of constructing or providing low or moderately priced housing units for sale or lease to low or moderate income persons; provided that the parties to the development shall agree to appropriately restrict the future use of the applicable units by recorded agreement, deed restriction, covenants, declarations, or similar instruments as may be required by the Town Manager. {00086425.DOC /} 3 SECTION 3. ADMINISTRATION AND EXPENDITURE OF EMERGENCY SERVICE IMPACT FEE REVENUES 3.1 When an impact fee for Emergency Services is paid to the Town, such funds shall be transferred by the Town to the District within sixty (60) days following receipt of such funds, less six percent (6%) of the fee as an administrative fee to offset the Town's costs of collecting and administering the impact fee. The Town hereby appoints and designates the District as the Town's designee and agent for purposes of administering and expending the impact fees for Emergency Services as provided herein. 3.2 Upon receipt, the District shall deposit the Town's impact fees for Emergency Services in an interest -bearing account identifying the lot, development activity and development approval for which the impact fee was collected and the associated category, account, or fund of capital expenditure for which such impact fee was imposed. Any interest or other income earned on moneys deposited in the interest - bearing account shall be credited to the account. 3.3 _ The District shall use the Town's impact fees for Emergency Services to jointly fund, in combination with District funds, the capital facilities necessary to provide the Emergency Services needed to serve future development, as contemplated by the Eagle River Fire Protection District Impact Fee Study, dated May 7, 2007, prepared by BBC Research & Consulting and Stan Bernstein and Associates, Inc., or any updated, amended or replacement analysis adopted by the Town ("BBC/Bernstein Impact Fee Study") attached hereto as Exhibit 'A'. 3.4 The District may only utilize the Town's impact fee revenues for planning, preliminary architectural and engineering services, architectural and engineering design studies, land surveys, land acquisition, site improvements and off -site improvements associated with new or expanded facilities; the construction of buildings and other facilities; and the purchase of apparatus and equipment, including communications equipment, with an average useable life of at least five (5) years. No impact fees shall be used for periodic or routine maintenance of facilities and equipment, personnel costs, or operational expenses, or any purpose not otherwise authorized by Section 29-20-104.5, C.R.S. 3.5 In the event bonds or similar debt instruments are used to fund Emergency Service Capital Improvements necessary to provide Emergency Services to a development within the Town prior to collecting the impact fees associated with the development as herein provided, once collected, the Town impact fees may be used to pay debt service on such bonds or similar debt instruments, or to reimburse the District for capital expenditures which have been made for Eligible Capital Facilities and Expenditures at any time after the date of this Agreement. {00086425.DOC /} 4 3.6 The District shall account for all impact fees for Emergency Services collected pursuant to this Agreement in the manner required by Sections 29-1-801, et seq., C.R.S., and other applicable law. 3.7 No less than annually, the District shall provide to the Town a copy of its annual audit report of its collection, administration and expenditure of all impact fees within the Town and not later than December 1, of each year, a copy of its annual budget detailing revenues and expenditures of impact fees in the next calendar year. 3.8 The expenditure of revenues from the Town impact fees for Emergency Services so collected shall constitute expenditure by the Town for assisting in the provision of Emergency Services to new development within the Town. In exchange for the Town's expenditure of the impact fees to jointly fund capital facilities in cooperation with the District, the Town shall obtain an ownership interest in the capital facilities funded by such impact fees, proportional to the amount of Town impact fees utilized to fund the capital facility. 3.9 In exchange for the continued provision of Emergency Services within the Town by the District, the Town hereby assigns to the District the Town's interest in any and all capital facilities funded in whole or part by the Town's impact fees, for the life of the capital facility. The District shall operate and maintain the capital facilities in good condition, subject to reasonable wear and tear. This section shall survive and remain in effect notwithstanding the termination of this Agreement or repeal or amendment of the Impact Fee Ordinance for so long as the District continues to use the capital facilities to provide Emergency Services to the development which paid the Town's impact fees. Upon the expiration of the useful life of the capital facilities, any remaining Town interest shall automatically transfer to the District. SECTION 4. LIABILITY AND INDEMNIFICATION 4.1 Any other provisions of this Agreement notwithstanding, if the Town is required to make any refund of any impact fee for Emergency Services, the District shall reimburse the Town for the required refund. The District shall indemnify, defend and hold the Town and its officers, agents and employees harmless from and against any and all claims or liability arising from the Town's implementation of this Agreement; or the administration and expenditure by the District of any of the Town's impact fees. Specifically, this indemnification shall include, but not be limited to, any legal action by any party contesting this Agreement or the Impact Fee Ordinance on the grounds of unconstitutionality, lack of authority, breach of contract, preemption by State law or any other grounds. The District shall also indemnify, defend and hold the Town, and its officers, agents and employees, harmless from and against any and all claims arising from any breach or default in the performance of the obligations on the District's part to {00086425.DOC I) 5 be performed under the provisions of this Agreement, or arising from any intentional acts, negligence or omissions of the District or any of its officers, agents, and employees. Such indemnification by the District as provided in this Section shall include all costs, attorneys' fees, expenses and liabilities incurred in the defense of any claim or any action or proceeding brought on any such claim; provided, however, nothing contained herein waives or is intended to waive any protections that may be applicable to the District under the Governmental Immunity Act, Section 24-10-101, et seq., C.R.S., or any other rights, protections, immunities, defenses or limitations on liability provided by law, and subject to any applicable provisions of the Colorado Constitution and applicable laws. In the event the Town is named as a party in any legal action, in consultation with the Town and subject to the Town's approval, the District shall select legal counsel to represent the Town in such action. SECTION 5. TERM OF AGREEMENT The term of this Agreement shall commence upon execution of this Agreement and shall continue until the Impact Fee Ordinance is repealed; provided, however, either party may terminate this Agreement upon giving at least ninety (90) days written notice of such intent to terminate to the other party. This Agreement is also subject to annual appropriation by either party of sufficient funds necessary to carry out the obligations of the party. Upon termination, the District shall promptly return to the Town all Town impact fees for Emergency Services and interest accrued thereon that have not been expended on capital facilities under this Agreement; and each party shall have no further obligations under this Agreement, subject to the continued validity of Sections 3.8 and 3.9 as to capital facilities funded prior to such termination in whole or in part by the expenditure of Town impact fees for Emergency Services and subject further to Section 4.1 as to indemnification and selection of legal counsel. SECTION 6. REMEDIES 6.1 Time is of the essence in this Agreement. 6.2 If a party violates or breaches or fails to keep or perform any covenant, agreement, term or condition of this Agreement at the time designated; or in the event a party is in default or in violation of a term of this Agreement for which no specific time is designated, and the default or violation continues or is not remedied within thirty (30) days after notice in writing is given by the non -breaching party to the other party specifying the matter claimed to be in default, the non -breaching party shall be entitled to pursue all remedies available at law or in equity to enforce the terms of this Agreement, including the right of specific performance; provided, however, with respect to any {00086425.DOC /} 6 default that cannot be cured within thirty (30) days, such legal remedies shall not be pursued if the breaching party takes all steps necessary to cure the default within such period and thereafter continuously exercises due diligence to cure the default. 6.3 The Town shall use its best efforts to collect the impact fees for Emergency Services and to withhold issuance of the Building Permit until the impact fees are paid as provided in this Agreement; however, inadvertent failure to do so by the Town shall not give rise to any liability by the Town. The Town's failure to collect the impact fees or the Town's issuance of a Building Permit without first receiving the impact fees shall not constitute a waiver of the Town's authority to collect such fees. In such case, the non - collected impact fees shall remain valid obligations and the Town and the District shall cooperate to take such actions as are necessary to facilitate the collection of the same including, without limitation and to the extent legally permissible, suspending or revoking any permission to develop land previously granted. SECTION 7. NOTICES 7.1 All notices that may be required or given pursuant to this Agreement by a party to the other, shall be deemed to have been fully given when made in writing and deposited in the United States first class mail, postage prepaid, and addressed as follows: DISTRICT TOWN OF AVON Eagle River Fire Protection District Post Office Box 7980 Avon, Colorado 81620-7980 Town Manager Town of Avon P.O. Box 975 Avon, Colorado 81620 7.2 The address to which any notice or other writing may be given to any party as above provided may be changed by written notice given by such party as above provided. SECTION 8. MISCELLANEOUS PROVISIONS 8.1 This Agreement is expressly conditioned upon the continuance in force of the Impact Fee Ordinance. In the event the Impact Fee Ordinance is repealed or amended in a manner that is inconsistent with the terms of this Agreement, this Agreement shall terminate. {00086425.DOC I) 7 8.2 No modification or waiver of this Agreement or any covenant, condition or provision contained herein shall be valid unless in writing and duly executed by all parties. 8.3 This written Agreement embodies the whole Agreement between the parties and there are no inducements, promises, terms, conditions or other obligations made or entered into by the parties other than those contained herein. 8.4 This Agreement shall be binding upon the parties hereto, the respective successors or assigns, and may not be assigned by any party without the express written consent of the other party. 8.5 All terms contained in this Agreement are severable and in the event that any of them shall be held invalid by a court of competent jurisdiction, this Agreement shall be interpreted as if such invalid term or condition is not contained herein. 8.6 The signatories to this Agreement affirm and warrant that they are fully authorized to enter into and execute this Agreement, and all necessary actions, notices, meetings and/or hearings pursuant to any law required to authorize their execution of this Agreement have been made. 8.7 This Agreement may be amended from time to time by written Agreement duly authorized by all the parties to this Agreement. 8.8 This Agreement does not and shall not be deemed to confer upon or grant to any third party any right enforceable at law or equity arising out of any term, covenant, or condition herein or the breach thereof. 8.9 This Agreement, or a memorandum of this Agreement, may be recorded in the records of the Eagle County Clerk and Recorder. {00086425.DOC /} 8 IN WITNESS WHEREOF, the parties hereto have executed this Agreement the day and year first above written. TOWN OF AVON, COLORADO, by and through its Town Council By: Ron Wolfe, Mayor Attest: Patty McKenny, Town Clerk EAGLE RIVER FIRE PROTECTION DISTRICT, a Colorado special district, acting by and through its Board of Directors By: Charles A. Moore, Fire Chief/General Manager Attest: {00086425.DOC /} Exhibit A Eagle River Fire Protection District Impact Fee Study — Phase II, Final Report July 24, 2007 BBC Research & Consulting Stan Bernstein and Associates, Inc. September 10, 2007 ("BBC/Bernstein Impact Fee Study") (00086425.DOC I) MINUTES OF THE REGULAR MEETING OF THE AVON TOWN COUNCIL HELD MAY 27, 2008 A regular meeting of the Town of Avon, Colorado was held at the Avon Municipal Building, 400 Benchmark Road, Avon, Colorado in the Council Chambers. Mayor Ron Wolfe called the meeting to order at 5:30 pm. A roll call was taken and Council members present were Rich Carroll, Kristi Ferraro, Amy Phillips, Brian Sipes and Tamra Nottingham Underwood. Dave Dantas and were absent. Also present were Town Attorney John Dunn, Town Manager Larry Brooks, Administrative Services Director Patty McKenny, Town Engineer Justin Hildreth, Assistant Town Manager Finance Scott Wright, Assistant Town Manager Community Development Eric Heidemann, and Becky Lawlor, Community Relations Officer as well as members of the public. APPROVAL OF AGENDA & DISCLOSURE OF POTENTIAL OF CONFLICT OF INTEREST The agenda was approved and there was no need for any disclosures of conflicts. ORDINANCES Brian Kozak, Police Chief, presented Ordinance No. 08-07, Series of 2008, First Reading, An Ordinance of the Town of Avon Colorado, Amending Section 12.030 of The Municipal Code of The Town of Avon Relating to Hours of Sale of Beer, Wine and Spirituous Liquors in Sealed Container. He noted that this legislation aligns Avon's Municipal Code with Senate Bill 08-82 signed into effect on July 1, 2008 related to the sale of alcohol on Sundays. Mayor Pro Tern Sipes moved to approve Ordinance No. 08-07; Councilor Phillips seconded the motion and it passed unanimously by those members present (Dantas absent). CONSENT AGENDA Mayor Wolfe asked for a motion on the Consent Agenda. Councilor Underwood moved to approve items a) b) c); Councilor Ferraro seconded the motion and it passed unanimously by those member present (Dantas absent; Sipes abstained from minutes). Councilor Underwood moved to approve d) on the consent agenda; Mayor Pro Tern Sipes seconded the motion and it passed unanimously by those members present (Dantas absent; Ferraro & Carroll abstained). a. Minutes from May 13, 2008 b. Polling Place Agreement (Patty McKenny, Director Administrative Services) Agreement with Eagle County Clerk's office to allow use of Avon Town Hall as polling location for August 12, 2008 Primary Election and November 4, 2008 General Election c. Avon Recreation Center Remodel Construction Contract (Shane Pegram, Engineer II) Award contract for construction of remodel at Recreation Center to Mark Young Construction of Frederick, CO as recommended by staff d. Vegetation Management Plan (Eric Heidemann, Assistant Town Manager Community Development) Agreement that augments the Town's maintenance of the area referred to as Tract A of the Riverfront Subdivision There being no further business to come before the Council, the meeting was adjourned at 5:45 PM. RESPECTFULLY SUBMITTED: Patty McKenny, Deputy Town Clerk APPROVED: Rich Carroll Dave Dantas Kristi Ferraro Amy Phillips Brian Sipes Tamra Underwood Ron Wolfe Regular Council Meeting Page 2 of 2 08-05-27 Memo To: Honorable Mayor and Town Council Thru: Larry Brooks, Town Manager From: Justin Hildreth, Town Engineer .c.r M{.\ Shane Pegram, Engineer II Date: June 5, 2008 Re: 2008 Annual Traffic Count Contract Award — TDA Colorado, Inc. Summary: TDA Colorado, Inc. has provided an e-mail proposal (Exhibit A) in the sum of $6,300 to complete the Town of Avon's 2008 traffic counts. Discussion: The Town of Avon completes traffic counts on an annual basis. These directional traffic counts have been conducted by TDA Colorado, Inc. for several consecutive years. The counts have previously been taken in the same 20 locations over a 24 hour period on Friday and Saturday during the month of July to remain consistent with previous data. This consistency allows for an accurate comparison of traffic trends throughout the Town. This years counts will include two additional locations and will be conducted on Friday and Saturday July 25th and 26th. The new locations will include Swift Gulch Road and Buck Creek Road at their Nottingham Road intersections. Following completion of the traffic counts, TDA will provide a summary report. Financial Implications: This work is completed under Engineering Program Account # 63199, Other Professional Services, with a total budget of $25,000 for 2008. Recommendation: We recommend approval of the not -to -exceed cost of $6,300 proposed by TDA Colorado, Inc. for completion of the Town of Avon's 2008 Traffic Counts. Proposed Motion: I move to approve the not -to -exceed cost of $6,300 proposed by TDA Colorado, Inc. for completion of the Town of Avon's 2008 Traffic Counts. Town Manager Comments: Attachments: Exhibit A: TDA's proposal for completion of the 2008 Traffic Counts Exhibit B: Map of traffic count locations i tP, Page 1 of 1 Shane Pegram From: David Leahy [tda@tdacolorado.com] Sent: Thursday, June 05, 2008 10:17 AM To: Shane Pegram Subject: Annual Traffic Count 2008 Attachments: CountLocationsMap.pdf Shane, Based on adding two new 2 -day count locations (#21 & #22, see attached map), our not to exceed cost will be $6,300. This will include a draft summary memorandum complete with figures, charts and tables, review discussions with you and finalizing the report. We will send a full -color electronic copy of the final report and electronic copies of hourly count sheets for the 22 count stations. If this is acceptable we will schedule the counts for Friday July 25th and Saturday July 26th Regards, Please note our new South Denver location David Leahy, PE TDA Colorado, Inc 900 E Louisiana Ave #100 Denver CO 80210 303.825.7107 6/5/2008 Avon Summer 2008 Traffic Count Summary opbaoIo3 vai HEART of EfitVALLEI;.• TOWN OF AVON, COLORADO WORK SESSION MEETING FOR TUESDAY, JUNE 10, 2008 MEETING BEGINS AT 2 PM AVON MUNICIPAL BUILDING, 400 BENCHMARK ROAD PRESIDING OFFICIALS MAYOR RON WOLFE MAYOR PRO TEM BRIAN SIPES COUNCILORS RICHARD CARROLL, DAVE DANTAS, KRISTI FERRARO AMY PHILLIPS, TAMRA NOTTINGHAM UNDERWOOD TOWN ATTORNEY: JOHN DUNN TOWN STAFF TOWN MANAGER: LARRY BROOKS TOWN CLERK: PATTY MCKENNY ALL WORK SESSION MEETINGS ARE OPEN TO THE PUBLIC EXCEPT EXECUTIVE SESSIONS COMMENTS FROM THE PUBLIC ARE WELCOME; PLEASE TELL THE MAYOR YOU WOULD LIKE TO SPEAK UNDER No. 2 BELOW ESTIMATED TIMES ARE SHOWN FOR INFORMATIONAL PURPOSES ONLY, SUBJECT TO CHANGE WITHOUT NOTICE PLEASE VIEW AVON'S WEBSITE, HTTP://WWW.AVON.ORG, FOR MEETING AGENDAS AND MEETING MATERIALS AGENDAS ARE POSTED AT AVON MUNICIPAL BUILDING AND RECREATION CENTER, ALPINE BANK, AND AVON LIBRARY THE AVON TOWN COUNCIL MEETS ON THE SECOND AND FOURTH TUESDAYS OF EVERY MONTH 2:00 PM - 3:00 PM 1. EXECUTIVE SESSION pursuant to: 1) CRS 24-6-402(4)(a) for discussion of the purchase, acquisition, lease, transfer, or sale of any real, personal or other property interest related to Land Negotiations with the Forest Service, and 2) CRS 24-6-402(4)(b) to confer with town attorney for the purposes of receiving legal advice on specific legal questions regarding pending litigation with the Village at Avon, ERFPD Impact Fees, and new liquor license application Iguanas Frogs, LLC 2. INQUIRY OF THE PUBLIC FOR COMMENT AND APPROVAL OF AGENDA 3:00 PM — 3:15 PM 3. COUNCIL COMMITTEE AND STAFF UPDATES a. USFS Appraisal Update (Ron Wolfe, Mayor) b. Update on Public Works and Transportation Facilities Design Project with invitation for tour of Swift Gulch on June 17th with Planning & Zoning Commission (Jenny Strehler, Public Works and Transportation Director) c. Update on progress of the 2008 Street Improvements and Lake Street Construction (Shane Pegram, Engineer II) d. Business Registration Update (Patty McKenny, Director Admin Services) Memo only 4. REVIEW OF TRANSIT SERVICES RELATED TO 07/08 SKI SEASON (Jenny Strehler, Public Works and Transportation Director) Review of 07/08 Ski Season Transit Experience and discussion of connectivity between Avon Station & Beaver Creek's Covered Bridge for 08/09 ski season 5. FINAL DRAFT OF AUDIT REPORT (Scott Wright, Assistant Town Manager) Review of proposed final draft of 07 Comprehensive Annual Financial Report 3:15 PM -3:45 PM 3:45 PM — 4:30 PM 4:30 PM — 5:00 PM 5:00 PM 6. EAGLE RIVER FIRE PROTECTION DISTRICT REVIEW OF RELOCATION EFFORTS (Charlie Moore, Fire Chief) Review relocation plans and financial aspects of the relocating the fire station 7. ADJOURNMENT Avon Council Meeting.08.06.10 Page 1 of 4 Town of Avon Department of Public Works and Transportation Memo To: The Honorable Mayor and Town Council Through: Larry Brooks, Town Manager From: Jennifer Strehler, P.E., Director of Public Works and Transportation Date: June 10, 2008 Re: Update on Public Works and Transportation Facilities Design Project; Invitation for a Swift Gulch Site Tour on June 17th (with P&Z Committee) Summary: During this June 10th Town Council work session, staff will describe the status of the project as it is proceeding. Site plans and architectural concept sketches will not be provided as these documents are still in preparation. Rather, staff will offer a brief discussion about the key assumptions and describe financial considerations of this project. Note that Community Development has recommended that an amendment to the PUD be made to account for the changes to the site plan as compared to that adopted in the 1998 PUD Amendment. On June 17th during the P&Z work session, we will be making a presentation and hosting a site tour of Swift Gulch. Town Council is invited to attend this session and tour. A copy of the P&Z packet for this will be provided to Town Council by e-mail on or before June 13th. This packet will include a preliminary site plan, architectural concept sketches, and view corridor photos. The design team will also be available to answer questions on June 17th. Previous Council Actions: • Approval of the Agreement for Design Services to CDM Inc., April 8, 2008. • CIP Project 13006 Approved by Town Council in November 2007 • PUD Amendment dated April 14, 1998 for Swift Gulch Site Background: The need for additional facilities for Public Works and Transit was identified in about 1994. A space needs analysis and master plan was prepared in 1995 which included a site plan for the Swift Gulch site. This site plan was used in the PUD amendment adopted in 1998. However, construction -phase changes during 1997-1998 resulted some minor changes to the built forms as compared to design (mainly in location) and many of the designed buildings were never built. The space needs analysis and master plan was updated in 2007 to better reflect the town's long-term needs. Preliminary engineering was initiated in April 2008. A revised site plan of the recommended facilities and preliminary architectural sketches have been drafted. Page 1 of 3 Discussion: The design team is working on the conceptual design based on several core assumptions: 1. The parcels are zoned for the intended use, with an allowable maximum height of 48 - feet. The current entitled uses and allowable building heights will not change during the PUD amendment. 2. The project will be exempted from potential employee housing requirements because the project is not generating jobs but is a necessary governmental reaction to growth and development within the town. (Space on Swift Gulch for future employee housing can still be preserved now, however, with such facilities constructed as a separate project.) 3. This project is proceeding with a goal of LEED-Silver certification for the Administrative Building. Depending on the construction phasing, additional LEED credits may be available on other project elements. 4. To use the Swift Gulch parcels for their intended purpose (e.g., circulation and storage of large Transit vehicles and Public Works equipment), retaining walls or soil stabilization will be necessary. Terraced rockery -type stabilization walls are proposed with each section no more than 10 -feet in height. (The design team is seeking early identification on possible constraints on allowable terrace depth and maximum total height). 5. The life cycle cost of the facility should be minimized. On -going value engineering and periodic constructability reviews will be done to control construction cost. Involvement of operations staff and energy experts throughout design will provide the operations and maintenance cost control. Financial Implications: A revised cost estimate will be prepared at the conclusion of this conceptual design phase. Meanwhile, we are working with the 2007 planning -level estimated construction cost of about $25M. Based on the space allocation, the breakdown of the cost assignment for the total project is approximately as shown: Public Works and Transit Facilities Project 45% Transit 55% Public Works 32% FTA/SB1 13% Local Grant Match .4/ . 2% ECO 11% TOA 47% TOA Public Works 8% Grant? Approximate total cost for TOA to fund locally = 58-66% Page 2 of 3 There are likely sources for obtaining some grant funding on this project for the transit component: Federal Transit Administration and Senate Bill 1 (e.g., 10% of total Colorado appropriation is earmarked for Transit). It will be more difficult to obtain grants for the public works portion; the Town is not eligible for Department of Commerce -Economic Development Association grants due to the higher than average income levels in Eagle County. Congressional earmarks for this portion may be possible but would require significant lobbying activities. Staff has been discussing this project with decision makers on these grant programs and intends to pursue formal grant applications. The best means of financing the local match requirements of the project has not yet been determined. Recommendation: None - this is an informational presentation. Town Manager Comments: Page 3 of 3 Memo To: Honorable Mayor and Town Council Thru: Larry Brooks, Town Manager From: Justin Hildreth, P.E., Town Engineer Shane Peg ram, Engineer II Date: June 4, 2008 Re: Staff Update - Town of Avon 2008 Annual Street Improvements Summary: This memo provides an update to Town Council on the construction progress for the 2008 Street Improvements, as well as the Wildridge Loop Pedestrian Improvements project. The 2008 Street Improvements consists of improvements to Sun Road, West Beaver Creek Boulevard, and Longsun Lane. B & B Excavating commenced work on the 2008 Annual Street Improvements project on May 5, 2008 and the project is currently underway, with completion expected in mid -July. Previous Council Action: April 22, 2008 Approved Change Order 003 - 2008 Annual Street Improvements, including Wildridge Road East, Wildridge Road West, Longsun Lane and Sun Road. West Beaver Creek Blvd overlay was removed from the change order. May 13, 2008 Approved Change Order 004 - 2008 Annual Street Improvements, including pavement striping, parallel parking lanes, and required sidewalk work. Discussion: The 2008 Street Improvement project consists of work on Sun Road, West Beaver Creek Boulevard and Longsun Lane. Work on Sun Road, comprised of sidewalk ramp and curb and gutter replacement and an asphalt overlay, began on May 5, 2008. Several weather delays and unexpected soil conditions beneath curb and gutter and sidewalk areas increased the Sun Road improvement duration. Work was completed on May 23, 2008. Sidewalk and curb and gutter work began on West Beaver Creek Boulevard on May 27, 2008 and is nearing completion. Next, repairs will be made to the cross walk near Pier One on East Benchmark Road following completion of West Beaver Creek Boulevard. Striping crews are scheduled to stripe West Beaver Creek Boulevard during the middle of June. The Wildridge Loop Pedestrian Improvements project consists of Wildridge Road East and West lane narrowing, pedestrian lane addition, and an asphalt overlay. Eagle River Water and Sanitation District (ERWSD) is currently making manhole improvements on Wildridge Road East and West to bring the manholes in compliance with ERWSD specifications. B & B will begin widening of the shoulder and asphalt surface following completion of West Beaver Creek Boulevard and repair of the crosswalk near Pier One on East Benchmark Road. The Wildridge Road East and West asphalt overlay will begin after surface widening and manhole work is completed. The Longsun Lane overlay will take place during the same time period. Asphalt overlay work is expected to begin the week of June 30th, and the project should be complete by July 18th Town Manager Comments: Memo To: Honorable Mayor and Town Council Thru: Larry Brooks, Town Manager From: Justin Hildreth, P.E., Town Engineer -r Fa* Jeffrey Schneider, P.E., Project Engineer Date: June 5, 2008 Re: Lake Street Public Improvements Schedule Update Summary: This memorandum is to provide a brief update on the construction schedule for the Lake Street Public Improvements. Lake Street consists of a new roadway from the existing intersection of West Beaver Creek Boulevard and West Benchmark Road, proceeds to the southwest along Buck Creek, curves west of the Recreation Center and proceeds due south to the western at -grade Railroad Crossing at Riverfront Lane. The interim Recreation Center parking lot was substantially completed on May 28, 2008. Miscellaneous landscaping and irrigation items adjacent to the Recreation Center are still outstanding and will be completed in the next two weeks. Curb and gutter is being installed along the northernmost portion of the project while roadway grading and preparation occurs from West Beaver Creek Boulevard to approximately the four-way intersection with the Recreation Center Parking Lot and the Falcon Point, et al, east entrance. Deep utility work is progressing well, with sanitary sewer main line and manhole installation complete and water main infrastructure installation underway. A three week look -ahead schedule is attached as Exhibit A to this memorandum. Construction of the crosswalk and associated ramps across West Beaver Creek Boulevard is expected to commence on or around June 10 and should be complete by June 27. In addition, it is estimated that the northernmost portion of the project (from West Beaver Creek Boulevard to West Benchmark Road) will be paved and opened to traffic prior to the 4th of July holiday week. Despite delaying the completion of the Recreation Center parking lot by approximately 20 calendar days, the entirety of the project is still on schedule, with substantial completion of all work on October 10, 2008 and final completion and acceptance on October 24, 2008. Change Order 01, which includes the financial implications of the Main Street/Lake Street plaza deletions, will be included in the June 24, 2008 Avon Urban Renewal Authority meeting. Town Manager Comments: Attachments: Exhibit A Three-week Look -ahead Schedule ExN4 14— A H N LL 0 C 0 L (n Period From Nick Polce C ,112 Scheduled Activty x Tun08ve Activity N- 0 0 CO CO Lake Street Improvements - Avon, CO 0 0 :a. 0 ti LL H C 0 G 0 N LL X 111 X x AI 11. x H ti H #ti LL U 0 0 Y w 4 6 MarcIn Engineering 0 PC Q ACC 201 & Tri Phase S a 00 00 6 Latall Slormtreatom nt Unit 10+50 Lu Q Q % O, U U 0 m u E v U o 0 U & Q J Q 6 > 0 0 0 00 Q LE E 3 W SurveyBlue Tops 0 E. a 9 e 0 A 0 Ste: 11+00 to 8+00 RT 0 -Q ta: 13+20 to 8+00 LT Install Stormtreetmenl Unit 8+00 0 v Lake St. and Benchmark Rd. Intersection Memo To: Honorable Mayor and Town Council Thru: Larry Brooks, Town Manager From: Patty McKenny, Director Administrative Services Date: June 4, 2008 Re: Business Registration Update for Avon Summary: A request has been made to include a list of new businesses registered in Avon in your packet, so attached is a list of the new businesses that have registered between January 2007 June 2008. There was a request to include street addresses and a more detailed description of the business. We have modified the report to include the street address. Currently the database fields are identified to produce the information for uploading to the website. We have not yet been able to successfully address adding further description to the type of business field and further descriptions to the locations of the businesses. However, we'll continue to research the feasibility of adding these fields. HEART of the VALLEY AVON COLORADO TOWN OF AVON New Business/es By Month DBA Legal Name of Business Type of Business Street Address Open Date January 2007 5 business/es opened this month. Alpine Glass & Mirror, LLC Clarity Home Care, Inc. Form Concrete Design, LLC Orographic Enterprises Urban Nails Alpine Glass & Mirror, LLC Calrity Home Care, Inc. Form Concrete Design, LLC Orographic Publishing/What to do Mag Leslie Nguyen February 2007 1 business/es opened this month. NRC Broadcasting, Inc. NRC Broadcasting, Inc. March 2007 2 business/es opened this month. Vail Valley Mortgage JCT, LLC Valleygirl Boutique Lucas & Lola, Inc. April 2007 1 business/es opened this month. Vail Home Rentals, Inc. Vail Home Rentals, Inc. May 2007 2 business/es opened this month. Nest Furnishings Skin Deep Spa, Inc June 2007 Da -Vi Nails #1199 L'il Partner Mountain Mobile Services The New Release, LP Worth Home, LLC July 2007 Blue Tangerine Roundhouse, LLC August 2007 C Kacee Go Mattress King September 2007 Nest Lifestyle Skin Deep Spa, Inc 5 business/es opened this month. Davi Nails # 1199 Challenge Outfitters, LLC Mountain Mobile Services The New Release, LP Worth Home, LLC 2 business/es opened this month. ABV Commerce LLC Roundhouse, LLC 2 business/es opened this month. C Kacee Go Mattress Liquidators, Inc 2 business/es opened this month. Blue Sky Mortgage, LLC Soul Support, Inc Blue Sky Mortgae, LLC Service Professional Service Professional Nail Salon Service Mortgage Retail Sales 832 Nottingham Rd 100 W. Beaver Creek 910 Nottingham Road, 331 Metcalf Rd, Buildin 1060 W. Beaver Creek 182 Avon Road #210 30 Benchmark Rd, Suit 142 Beaver Creek Plac Property Management 111 Swift Gulch Road, Retail Spa Nail Salon Retail Sales Service Retail Sales Retail Sales Service Professional Retail Sales Mortgage PV Planning and Buying ( Subsidiary) Service October 2007 5 business/es opened this month. EEF Productions,LLC Thursday, June 05, 2008 EEF Productions, LLC Other 240 Chapel Place #A10 30 Benchmark Rd, G-2 171 Yoder Avenue 101 Fawcett Road, #16 440 Nottingham Rd # 7 260 Beaver Creek Plac 0101 Fawcett Road, Un 10 Stonebridge Dr. T-1 1061 W. Beaver Creek 30 BenchMark Rd, Suit 240 Chapel Place, Unit 100 W. Beaver Creek 2646 Beartrap Rd, Unit Lodge at Avon Center 1/1/2007 1/7/2007 1/7/2007 1/1/2007 1/1/2007 2/1/2007 3/1/2007 3/7/2007 4/7/2007 5/7/2007 5/1/2007 6/12/2007 6/7/2007 6/1/2007 6/1/2007 6/1/2007 7/1/2007 7/1/2007 8/1/2007 8/6/2007 9/5/2007 9/1/2007 10/1/2007 Page 1 of 2 DBA Legal Name of Business Type of Business Street Address Open Date Otten, Johnson, Robinson, Neff & Rago Otten, Johnson, Robinson, Neff & Rag Sheltering Sky Design Sheltering Sky Design Siebert Construction Management, INC Siebert Construction Management,INC Spitzer Photography November 2007 Saltwater Cowboy Vail Alarm, Inc December 2007 Blue Plate Bistro Mojo Music Rose Nails & Spa, Inc UPS Store Vin 48 Watermarket January 2008 Richard Dale Spitzer 2 business/es opened this month. Saltwater Cowboy Vail Electronics Inc 6 business/es opened this month. Fork And Knife Inc McKeon Music and Arts, LLC Rose Nails & Spa Inc Four A Enterprises, Inc. Chair Four LLC Riverfront Village Market,LLC 8 business/es opened this month. Applied Kinesiology Centers of Coloard AK Colorado Clean Sweep Funfinders Inc Funfinders GPS Imagine Technologies, Inc Speech Language Pathology Access Sunshine Designs, LLC The Buy Spy LLC Dominique A. Morrone Imagine Technologies, Inc Speech Language Pathology Access Sunshine Designs, LLC The Buy Spy LLC Turner & Associates, LLC Turner & Associates, LLC February 2008 2 business/es opened this month. The Frame Shoppe La Venture Fine Art, Ltd Walkin the Dog Inc Walkin the Dog Inc March 2008 1 business/es opened this month. Specialty Timber Works LLC Specialty Timber Works April 2008 Ganey West,lnc 47 business/es opened during this period. 1 business/es opened this month. Kinetico Water Pros Professional Retail Sales Professional Photography Retail Sales service Restaurant Bar Retail Sales Nail Salon Service Restaurant Restaurant Professional Service Service Professional Professional Service Other Professional Service Service Retail Sales Service 0101 Fawcett Road Sui 910 Nottingham Rd # 2330A Old Trail Rd 3170 E Wildridge Road 10/1/2007 10/1/2007 10/1/2007 10/6/2007 48 E. Beaver Creek Blv 11/1/2007 910 Nottingham Rd., S 11/1/2007 47 E Beaver Creek Blv 142 E. Beaver Creek PI 142 Beaver Creek Plac 150 E. Beaver Creek BI 48 East Beaver Creek 330 Riverfront Drive 160 Beaver Creek Blvd 4571 Flat Point West 137 Benchmark Rd # 4 2121 A Longspur 82 E Beaver Creek Blv 2424 Drawspur Rd # 1, 2455 Old Trail Rd B., A 4235 Wildridge Road 281 Metcalf Rd 3 205 281 Metcalf Rd # 201 511 Metcalf Rd G-21 0295 Yoder Ave 12/1/2007 12/1/2007 12/1/2007 12/6/2007 12/1/2007 12/1/2007 1/1/2008 1/1/2008 1/1/2008 1/1/2008 1/1/2008 1/1/2008 1/1/2008 1/1/2008 2/13/2008 2/13/2008 3/1/2008 4/1/2008 Thursday, June 05, 2008 Page 2 of 2 Town of Avon Department of Transportation Memo To: The Honorable Mayor and Town Council /X Through: Larry Brooks, Town Manager From: Jennifer Strehler, P.E., Director of Transportation Date: June 10, 2008 Re: Review of 2007-08 Ski Season Transit Experience; Discussion of connectivity between Avon Station and Beaver Creek's Covered Bridge for 2008-09 Summary: Staff met with Beaver Creek Resort Company (BCRC) and the Beaver Creek Metro District on May 12, 2008 to review the transit and parking system operations during 2007-08 ski season. Performance information on the following elements of the Avon -Beaver Creek Transportation system was discussed at this meeting and is summarized herein: Red/Blue/Black Town routes, Gondola Express, Gondola, BC Parking Lot System, Ski School Shuttle, and parking. During the work session, we will provide a brief presentation and answer questions about the transit system. Previous Council Actions: • Approval of the Agreement for Transportation Services on behalf of the Beaver Creek Resort Company for the "Parking Lot Shuttle System", November 7, 2007. • Approval of the Three -Party Agreement for Transportation Services on behalf of the Beaver Creek Resort Company for the "Ski School Express", November 7, 2007. This contract included commitments for strategic planning of transit and parking, a November ballot question to raise transit funding, and agreement to co -fund a transit shuttle for ski school patrons running from Avon Station to the Covered Bridge (up to $89, 530/yr from TOA for 2 years). • Termination of "Parking Lot Shuttle System" agreement by BCRC, February 29, 2008. This contract was terminated because BCRC expressed the desire to consolidate its transit operations (e.g., with Dial -a -Ride, Employee Shuttle) and obtain more direct control over the service. • Termination of "Ski School Express" agreement by Town , April 28, 2008. This contract was terminated due to the inconsistencies in this Agreement with respect to changes in operational structure, equipment ownership, and fixed cost allocation resulting from Beaver Creek's decision to terminate the "Parking Lot Shuttle System" contract. • Council's adoption of revised Transit Division Budget on April 22, 2008. This revised budget re -allocated fixed costs which were previously shared with BCRC when Avon Page 1 of 5 Transit's system operated as an integrated system with service to BCRC (about 52% of the total transit service provided). Due to a reduction in the economy -of -scale, TOA's cost per service hour increased from $53.01 (original 2008) to $59.23 in 2008 (a partial year with integrated operations) with a projected 2009 cost of $67.12 (i.e., Avon system solo operation). This represents an increase of about 27% in our transit hourly cost. The revised budget did not include funds for contribution towards a skier shuttle after this date. Background: A transit connection between the Avon lodges and the Beaver Creek Village has existed for several years. During the period 2005 to 2007, Avon operated this "Skier Shuttle" link which collected guests from the lodges and delivered them to the Covered Bridge in Beaver Creek. For the years of 2004, 2005, and 2006, Avon Transit received $50,000 from Vail Resorts. The payments in 2004 and 2005 were to compensate the Town for allowing the Resort Company to use the Confluence site for parking. The payment in 2006 was a contribution to the Skier Shuttle; no formal agreement was signed for this. Note that for the same three years (2004-2006), the Town also received $100,000 from Eagle County toward the Skier Shuttle. These contributions were discontinued in 2007. Beaver Creek Metro District has advocated for many years to reduce or limit the extent of bus traffic up Village Road. The Riverfront Gondola was constructed to address the Metro District's concern and offer an alternative portal to the mountain. The gondola provides 1200 passengers/hr capacity and offers the equivalent capacity as 12 buses operating in a 30 -min loop including stops at the lodges (or 9 buses operating in the two -stop 20 -minute loop). Gondola capacity is expandable to 1600 passengers/hr in the future, equivalent to 16 buses operating in a 30 -minute loop. Operation commenced December 20th, 2008. The Town pays $257,000/year to the Confluence Metro District as a contribution toward gondola operations. To encourage a mode -split between bus and gondola options, TOA revised bus routes in/out of Beaver Creek Metro District in 2007. TOA also modified town routes to accommodate more skier -passengers. This plan was communicated to the lodges on several occasions throughout the 2007-08 ski season. The Resort Company believed that a non-stop bus connection between Avon Station and the Covered Bridge was still necessary, in addition to the gondola, and lobbied the Town for this in fall 2007. The Town was initially skeptical that this additional option was even necessary, but was convinced by the rationale that ski school children and their families would benefit most due their unique difficult to cope with transferring modes. This route was the "Ski School Express". The Resort Company and TOA agreed in November 2007 to co -fund this Ski School Express, provided some demand -constraints were imposed by the Resort Company on this route. Thus the 2007-08 transit system effectively split the old Skier Shuttle route, with the Gondola Express collecting the guests from the lodges and delivering them to Avon Station where they made a transfer. Guests were encouraged to take the gondola. The "Ski School Express" provided an alternative bus connection to the Covered Bridge for eligible riders. Discussion: During 2007-08, Avon residents and guests had the following optional means to access Beaver Creek Ski Area from Avon. In all cases, at least one transfer is required. For guests connecting between their lodge and the BC Village, a second connection at The Landing offered the fastest option to reach their destination. Page 2 of 5 Uploading Downloading 1. Take Gondola Express to Avon Station Transfer to gondola 1. Take a Parking Lot Shuttle to the Landing Transfer to gondola to Avon Station Transfer to Gondola Express or Red/Blue Lines 2. Take Red or Blue line to Avon Station Transfer to gondola 2. Ski down to the Landing and board gondola to Avon Station Transfer to Gondola Express or Red/Blue Lines 3. Take Red or Blue Line to Elk Lot Transfer to Parking Lot system (Mt. Employees could also transfer to BC -employee shuttle) 3. Take a Parking Lot Shuttle to the Elk Lot Transfer to Red/Blue Line 4. Take Red/Blue Line to Avon Station Transfer to the Ski School Express (peak hours only) 4. Take the Ski School Express to Avon Station (peak hours only) Transfer to the Gondola Express or Red/Blue Lines 5. Drive and park in the Elk or Bear lots, ride the BC parking lot shuttle bus. 5. Take Parking Lot Shuttle to Elk or Bear lots to retrieve parked car. The following elements of the Avon -Beaver Creek Transportation system are discussed below: parking, Red/Blue/Black Town routes, Gondola Express, Gondola, BC Parking Lot System, and Ski School Shuttle. Town Routes (Red/Blue/Black) - For the 2007-08 ski season months of December -March, ridership on the Town's routes was about 33% higher than in the same months of the 2005-06 season.' Service hours on these routes represented an average of about 1,100 s.h./mo during January -March, 2008. Avon Transit's efficiency on these town routes during ski season (January - March) increased between 2006 and 2008, carrying about 30 passengers/s.h. in 2006 verses 38 passengers/s.h. in 2008. Gondola Express - The Gondola Express bus operated a lodge loop service with connection to Avon Station (or to the Bear lot when the gondola was out -of -service). This loop had an interval of about 7 min, operated during 7am-5:00pm, at a level of service of approximately 520 s.h./mo. This route replaced the "Skier Shuttle" which had run for several consecutive years from Avon lodges to the Covered Bridge stop in Beaver Creek. The Gondola Express operated at a level of service 42% lower than the Skier Shuttle and carried about 32% of the ridership of the Skier Shuttle. The efficiency metric comparing these routes shows that the previous Skier Shuttle carried about 47 passengers/s.h. while the new Gondola Express carried 32 passengers/s.h. during peak months of January, February and March. The Town attributes this apparent reduction in service efficiency (about 25% lower) to the reduced number of boardings at bus stops proximate to Avon Station since the walking distance to the gondola is so short and to increased ridership on the Blue/Red Routes (which serve the Elk Lot). The Gondola Express bus operated at an average of only about 12% of capacity, however this is a bit misleading because one bus on this route creates considerable capacity due to the short loop time (7 min). We intentionally used one of the new large clean -burning Gilig buses (either the hybrid or the 2007 diesel) on this route for comfort and visibility. These vehicles offer perimeter seating and have 2 doors for quick in/out access. As a result, there are a reduced number of seats on the bus 1 Between June 2006 and April 2007, Avon Transit was also stopping in the Village at Avon. Thus, ridership and service hour statistics during ski season 2006-07 are not directly comparable to 2005-06 or 2007-08 ski seasons. Page 3 of 5 but a large open area for standing passengers. With this vehicle, the Gondola Express will likely never operate at greater than 50% occupancy but instead there will generally be a seat available for all riders. We anticipate ridership on this route to increase in the next few years in proportion to the additional development of the downtown core. Gondola - The gondola operated from December 20th through March 30th this season (102) days from 8:30am until about 4:30pm. Complete ridership data was not provided to the Town; it is unclear whether this data was actually recorded on a daily basis. During an 11 -day sampling period in February, BC measured an average of 473 passengers per day on the gondola. With a capacity of about 9,600 passengers per day, gondola ridership during this period represents 5% occupancy. Gondola ridership during March was higher; VR operations reported carrying about 1,100 passengers in day during spring break (about 12% occupancy). We anticipate a substantial increase in gondola ridership during the 2008-09 season due to the opening of the Westin and the Riverfront Resort. BC Parking Lot Shuttle System - Ridership on BC parking lot shuttle system has shown steady increases since 2005, growing 8% in the 2006-2007 year and another 23% this past season. This growth is comparable to that observed in Avon Transit's town routes (Red, Blue, Black) during ski season. Ridership on the BC parking lot system is an average of 6,050 riders per day on the main parking lot shuttle system plus another 550 riders on the Bear -to -Landing loop. Hourly data and driver observations indicate that this system is heavily used by employees (as well as guests), with about 30% of the morning riders boarding before 8:30am and about 33% of the evening riders boarding after 5:30pm. Service hours on this route represented an average of about 2,550 s.h./mo during January -March, 2008. It is apparent that the existing bus system can not continue to serve this growing number without an expansion in carrying capacity. This route includes the analysis of driver performance determined from guest surveys. Overall customer satisfaction surveys regarding Avon Transit performance was above 90th percentile for Nov -Dec, and Feb -April. January rating was 88th -percentile. Metrics were defined by the Resort Company and included: professionalism, courtesy, and route timeliness. Ski School Express/Mountain Express - A route between Avon Station and the Covered Bridge Stop was initiated this year, with an average of a 20 minute loop. This "Ski School Express" operated from November 23 through late January with ridership restricted using a voucher system intended only for ski school participants and their families. On about January 20th, Beaver Creek discontinued administration of the voucher system and opened -up ridership to allow any passenger. They renamed this route "Avon Mountain Express" (see sign at Covered Bridge) and operated in this manner through March 30th. Less than 1,100 service hours were accrued by TOA on this route (out of 2,557 budgeted, with an average of about 240 s.h./mo compared to 600 s.h./mo budgeted) during January -March, 2008. Lower than planned frequency of service was provided by TOA because the route had insufficient demand during the early season and BC did not have sufficient numbers of buses available to run a 10 -minute loop. In the later part of the season, Avon Transit had reduced driver availability due to violent incidences on this route. While operating as "Ski School Express • During upload, the route operated at an average of 12% of capacity. • During download, the route operated at an average of 17% of capacity. • During peak download (3pm-5pm), the route operated at an average of 47% of capacity, with weekend days operating at about 72% capacity during this peak time. Page 4 of 5 • Driver observations suggest that very few riders were children or appeared to be ski school customers and approximately one-half appeared to be on -mountain employees (e.g., no gear). • Guest Attendants were supposed to be administering a voucher program and informing passengers about this route; field observations indicated that Guest Attendants were not especially informed about the route and were not making efforts to direct passengers to this bus during download. While operating as "Avon Mountain Express": • During upload, the route operated at an average of 29% of capacity. • During download (2pm-5pm), the route operated at an average of 42% of capacity. • During peak download (3pm-5pm), the route operated at an average of 71% of capacity with four weekend days operating at or above 100% capacity during this peak time. • By February 2008, Guest Attendants were informed about the route and were very vocal to the crowd encouraging Avon guests to ride this vehicle upon download. • For 14 days between March 8th -30th, Beaver Creek ran an additional bus (driven by BCRC driver on this route) on busy days. This resulted in a 10 -minute interval for route. BC reported 84 s.h. were accrued on this extra bus, with a ridership of 5,292. Note that a high level of safety was demonstrated by Avon drivers during this 2007-08 seasons. Only 3 minor preventable incidences occurred on all routes. Parking - The Town recorded use of the Rodeo Lot on seven occasions this past season (up from six occasions in the 2006-07 season); BC reports that the average number of cars parked in this lot was 168 per occasion. The Town has recorded cars parked along Highway 6 on eight occasions this past season, while BC reports only six occasions; this is compared to nine occasions in the 2006-07 season. Early this season, Avon Transit had requested BC Security to allow only minimal use of Highway 6 due to safety concerns. BC reports that the average number of cars parked along Highway 6 was 88 per occasion. Prater Road was also used as overflow parking an unknown number of days (but at least ten occasions). A second draft of the Walker Parking Study draft report was released in August 2007 (attached). This may be the "final draft" since no other version has been provided and the consultant has indicated that they are out of budget to do further work (and awaiting final payment). Financial Implications: The Transit Division budget was revised on April 22, 2008. Due to a reduction in the economy -of - scale, TOA's cost per service hour increased from $53.01 (original 2008) to $59.23 in 2008 (a partial year with integrated operations) with a projected 2009 cost of $67.12 (i.e., Avon system solo operation). This represents an increase of about 27% in our transit unit cost. No funds were included in the revised 2008 budget for contribution to the Beaver Creek Resort Company for bus operation. For the Town to make such a contribution, another budget adjustment would be needed which would increase spending from the General Fund. Recommendation: None — this is an informational presentation. Town Manager Comments: age 5 of 5 O O ti ti N O C� OO j•C) NI' CI CO N- M N ~OLO CO N ti O O rn rn co O O O rn rn o T- r r Avon Ridership Avon Ridership Beaver Creek Ridership Parking Lot Shuttle Ridership co N". CO 0 CO CON— LO CO • c• N N O N N L() 0)~ • N N 0 Lf) _ L CO Lf� N CO CO CO (N WALKER 2550 Hollywood Way, Suite 303 PARKING CONSULTANTS Burbank, CA 91505 Voice: 818.953.9130 Fax: 818.953.9331 www.walkerparking.com August 3, 2007 Tony O'Rourke Executive Director Beaver Creek Resort Company P.O. Box 5390 26 Avondale Lane, Suite 118C Avon, CO 81620 Eric Heidmann Director of Development Town of Avon P.O. Box 975 Avon, CO 81620 Re: Beaver Creek Resorts - Town of Avon Parking and Shuttle Study Walker Project #23-7121.00 Gentlemen: We are pleased to present our revised draft study of the parking and shuttle services provided by the Beaver Creek Resort Company (Resort) and the Town of Avon (Town) regarding patrons of the Resort. INTRODUCTION Many day skiers and other visitors to the Resort utilize surface parking lots located in the Town. From there, they are shuttled to one of following two destinations: • Landing —The Landing is located half way up the mountain and is the location of the first ski lift and snack shop. In November 2007, the Westin Riverfront Resort & Spa (a 235 -room full service hotel and resort facility) and The Westin Riverfront Mountain Villas (a 113 -unit Westin vacation ownership resort) are expected to be completed. Guest and visitor parking for the development will be provided on -site. • Beaver Creek Resorts —The Beaver Creek Resorts includes the Park Hyatt Beaver Creek Resort and Spa (190 guestrooms), the Beaver Creek Village and 24 ski lifts. The Town is constructing a Gondola, which is also slated to begin operations in November 2007. The Gondola will carry skiers and other visitors from the Resort in downtown to the Landing. j:\23 -7121.00 -town of avon\draft report\Itr080307 tony o'rourke & eric heidmann rev.doc WALKER PARKING CONSULTANTS Tony O'Rourke Eric Heidmann August 3, 2007 Page 2 The Town also operates a skier shuttle that picks up skiers from various resorts within the Town and carries them to the Landing and to the Resort. Once the Gondola is operational, consideration is being given to making the Gondola the final stop and not providing service to the Landing or the Resort. Most of the day skier parking is provided in the 'Bear" and "Elk' parking lots, located at the base of the mountain in the Town. Overflow skier parking is provided in the 'Wolf' parking lot, which is primarily utilized for employee parking. If these lots overflow, parking is allowed on Prater Road, Highway 6, and the Avon "Rodeo" lots. Prater Road was used a total of 11 times during the 2006/07 Season; Highway 6 was used nine times and the Avon Rodeo lot was used on six occasions. BEAVER CREEK PARKING LOTS AND SHUTTLE SERVICE The following Beaver Creek lots are used for skier parking; however, these are located on the mountain and do not require shuttle service: Village Hall, Villa, Arrowhead, and Valet. Table 1 is provided below, which shows the number of vehicles parked on each lot from November 22 through April 15. Table 1: Total Cars Parked by Lot - Winter 2006/07 Capacityi1i 400 400 250 150 90 200 Cars 56,833 53,481 3,255 17,403 10,616 13,917 % 35.2% 33.1% 2.0% 10.8% 6.6% 8.6% Days Utilized i2i 142 143 24 143 141 104 Lot Valet Prater Road Hwy 6 Avon Rodeo Total Capacityi1i Cars °/0 nays Utilized (2) 100 230 600 2,334 1082 1,481 1,190 1.4% 0.7% 0.9% 0.7% 74 11 9 6 2,420 161,469 (1) Approximate number of spaces available for public parking. (2) Out of 143 reported days. WALKER PARKING CONSULTANTS Tony O'Rourke Eric Heidmann August 3, 2007 Page 3 When the skiers utilizing the shuttle service can be contained in the Bear and Elk parking lots, it is not a problem. The "break poinf' when the overflow lots are required is about 1,700 vehicles per day, which only occurred on 12 occasions during the 2006/07 Season. Please see Table 2 on the following page. Table 2: Beaver Creek - Cars Parked by Day - Winter 2006/07 Cars Parked Days Less than 1,000 1,000 - 1,700 More than 1,700ni 57 39.3% 74 51.0% 14 9.7% III Date, day and car counts (in descending order): 13 Jan Saturday 2,650 3 -Mar Saturday 2,648 24 -Feb Saturday 2,257 4 -Mar Sunday 2,187 10 -Feb Saturday 1,986 20 -Jan Saturday 1,983 14 -Jan Sunday 1,969 10 -Mar Saturday 1,946 11 -Mar Sunday 1,808 27 -Jan Saturday 1,757 6 -Jan Saturday 1,747 7 -Jan Sunday 1,739 2 -Dec Saturday 1,729 3 -Feb Saturday 1,723 We also looked at the Beaver Creek Shuttle Ridership broken down by stop. Only 8% of the shuttle passengers were picked up at the Landing. Please see Table 3 below for a complete breakdown by shuttle stop. Table 3: Beaver Creek Shuttle Ridership by Stop' BC Village Elk RE Bear Landing Total Total 137,442 37,129 13,909 75,566 22,837 286,883 47.9% 12.9% 4.8% 26.3% 8.0% (11No data for Dec. 8 - 10; Dec. 18 -Jan. 13; Jan. 18 - 19; Jan. 24 - Feb. 8; Feb. 12; Feb. 14 - Mar. 4; Mar. 7 - 8; Mar. 15 - 17, Mar. 22 - 24. WALKER PARKING CONSULTANTS Tony O'Rourke Eric Heidmann August 3, 2007 Page 4 The number of persons per car parking in the Resort shuttle lots for the 22 busiest days was slightly over two. Please see Table 4 on the following page. Table 4: BC Parking Lot Shuttle Statistics - Riders Per Car — Winter 2006/07' Date Day Riders Cars Riders per Car 1 -Dec 2 -Dec 3 -Dec 18 -Dec 28 -Dec 6 -Jan 7 -Jan 13 -Jan 14 -Jan 20 -Jan 27 -Jan 3 -Feb 10 -Feb 11 -Feb 14 -Feb 24 -Feb 25 -Feb 3 -Mar 4 -Mar 10 -Mar 11 -Mar 17 -Mar Fri Sat Sun Mon Thu Sat Sun Sat Sun Sat Sat Sat Sat Sun Wed Sat Sun Sat Sun Sat Sun Sat 3,631 1504 2.4 4,1 1 1 1729 2.4 3,563 1524 2.3 2,877 1510 1.9 3,275 1578 2.1 3,711 1747 2.1 3,348 1739 1.9 5,348 2650 2.0 4,610 1969 2.3 4,123 1983 2.1 3,675 1757 2.1 3,544 1723 2.1 4,022 1986 2.0 3,648 1651 2.2 2,772 1623 1.7 4,142 2257 1.8 4,000 1667 2.4 6,305 2648 2.4 4,691 2187 2.1 4,392 1946 2.3 4,314 1808 2.4 3,538 1530 2.3 Total 87,637 40,716 2.2 Average 4,612 2,143 2.2 (Ii Days with 1,500 or more parked cars. PARKING CONSULTANTS TOWN OF AVON SKIER SHUTTLE Tony O'Rourke Eric Heidmann August 3, 2007 Page 5 The Town Skier Shuttle Carried 118,575 skiers (passengers ± 2) from November 22 through March 31. (We are assuming that each passenger made two trips (up and down the mountain). A breakdown of the number of days by volume is provided in Table 5 on the following page. Table 5: Town of Avon Skier Parking Lot Shuttle Statistics - Winter 2006/07) Riders Days Less than 1,000 1,000- 1,300 More than 1,300(1) 84 64.6% 33 25.4% 13 10.0% (1) Date, day and rider counts (in descending order): 13 Jan Saturday 1,807 3 -Mar Saturday 1,760 12 -Mar Monday 1,643 4 -Mar Sunday 1,516 13 -Mar Tuesday 1,507 20 -Jan Saturday 1,426 19 -Feb Monday 1,412 15 Jan Monday 1,409 11 -Mar Sunday 1,367 24 -Feb Saturday 1,363 14 -Jan Sunday 1,339 27 -Dec Wednesday 1,337 28 -Dec Thursday 1,311 WALKER PARKING CONSULTANTS Tony O'Rourke Eric Heidmann August 3, 2007 Page 6 A breakdown of the Town Skier Shuttle passengers by stop is provided in Table 6 below. The Landing stop accounted for only 5% of the total. Table 6: Town of Avon Skier Shuttle Percentage of Ridership by Bus Stop Bus Stop o/ O BC Village 47 Christie Lodge 12 Comfort Inn /Sheraton 9 Avon Recreation Center 10 Avon Center 8 Beaver Creek Landing 5 Other 9 We then compared the 12 highest volume days for the Beaver Creek parking lots to the 12 highest volume days for the Town Skier Shuttle. The results are provided in Table 7 on the following page. WALKER PARKING CONSULTANTS Tony O'Rourke Eric Heidmann August 3, 2007 Page 7 Table 7: Comparison of 12 Highest Volume Days of Parked Cars and Town of Avon Shuttle Ridership Date Day Parked Cars Ranking Shuttle Riders Ranking 13 Jan Saturday 2,650 1 1,807 1 3 -Mar Saturday 2,648 2 1,760 2 24 -Feb Saturday 2,257 3 1,363 11 4 -Mar Sunday 2,187 4 1,516 4 10 -Feb Saturday 1,986 5 20 -Jan Saturday 1,983 6 1,426 6 14 -Jan Sunday 1,969 7 1,339 12 10 -Mar Saturday 1,946 8 11 -Mar Sunday 1,808 9 1,367 9 Tie 27 -Jan Saturday 1,757 10 6 -Jan Saturday 7 -Jan Sunday 1,747 11 1,739 12 12 -Mar Monday 1,643 3 13 -Mar Tuesday 19 -Feb Monday 15 -Jan Monday 11 -Mar Sunday 1,507 5 1,412 7 1,409 8 1,367 9 Tie RIDERSHIP GROWTH Utilizing parking lot shuttle ridership statistics from past years, we have calculated the annual percentage of growth. Please see Table 8 below. Table 8: Beaver Creek Parking Lot Shuttle Ridership Year March % Variance Total % Variance 2003/04 2004/05 2005/06 2006/07 Average Increase 79,099 69,005 81,425 82,115 -12.8% 18.0% 0.8% 2.0% 339,747 335,974 312,797 361,747 PARKING CONSULTANTS Tony O'Rourke Eric Heidmann August 3, 2007 Page 8 Utilizing the Town Skier Shuttle Ridership statistics from the past years, we calculated the annual percentage of growth. Please see Table 9 below. Table 9: Town of Avon Skier Shuttle Ridership Year March % Variance Total % Variance 2002/03 2003/04 2004/05 2005/06 2006/07 Average Increase 24,986 88,298 27,090 8.4% 97,670 10.6% 28,412 4.9% 100,241 2.6% 31,150 9.6% 116,945 16.7% 31,650 1.6% 127,244 8.8% 6.1% 9.7% PARKING RECOMMENDATIONS Even though the number of days during the season where the Bear and Wolf parking lots are not able to accommodate the skier parking is currently between 10 and 15, this number will greatly increase in coming years due to the increasing numbers of skiers utilizing these services. Table 10 below shows the approximate number of days in the future where additional overflow parking will be needed should usage increase by 5%, 10%, 15% and 20%. Table 10: Parking Growth Cars Parked(1) Present Days 5% Growth 10% Growth 15% Growth 20% Growth Less than 1,000 1,000 - 1,700 More than 1,700 57 46 40 36 32 74 82 87 85 85 14 17 18 24 28 (1) Based on 2006/07 statistics. The only available overflow parking that is currently not being fully utilized is the Rodeo parking lot. The lot can accommodate between 500 and 700 vehicles (the lot is not paved and striped, therefore, the capacity will vary depending on how the cars are parked). We recommend the following actions to increase the Rodeo parking lot usage on days when high skier attendance is anticipated: WALKER PARKING CONSULTANTS Tony O'Rourke Eric Heidmann August 3, 2007 Page 9 • Pass out maps giving directions to the Rodeo lot at the entrance to the Bear and Wolf parking lots (once they have been filled to capacity). • Place temporary signs in the shuttle buses, at the ski lifts, and in the village, prior to heavy usage days, advising skiers to utilize the Rodeo lot when the Bear and Wolf lots are full. • Include the availability of the Rodeo lot in any advertising for large events. • Increase the number of parking personnel on the Rodeo lot during large events in order to maximize the number of vehicles that can be parked in the lot. SKIER SHUTTLE RECOMMENDATIONS The skier shuttle volumes have been increasing steadily in the last few years. (Ridership has increased an average of almost 10% per year over the past four years.) The opening of the Gondola will have little effect on the number of skiers that will require shuttling since the Gondola runs only to the Landing. Ridership statistics for the 06-07 season show that only 5% of the skier shuttle ridership utilizes the Landing stop. Therefore, the skier shuttle will still need to transport the majority of the skiers to the top of the hill. If the Town skier shuttle drops everyone off at the Gondola, then a shuttle will be needed to transport skiers from the Landing to the top of the hill. The disadvantage of doing this is that skiers will be required to transport their gear on an off the shuttle to the Gondola, on and off the Gondola to the second shuttle and on and off the second shuttle. TOWN OF AVON PARKING ENFORCEMENT RECOMMENDATIONS As the number of skiers increase, the problem of skiers parking in the Town parking lots (public and private) will increase. These lots will need to incorporate time limits, and the limits will require enforcement personnel to monitor the lots during peak days. (Most of the lots are privately owned; therefore, the owners will be responsible for the enforcement.) We are looking forward to your review of our draft report and remain available to discuss the report at your convenience. Sincerely, WALKER PARKING CONSULTANTS William E. Francis Vice President WEF:rtr Town of Avon Memo To: Honorable Mayor and Town Council Thru: Larry Brooks, Town Manager From: Scott Wright, Asst. Town Manager - Financ Date: June 4, 2008 Re: Final Draft 2007 Audit Report Summary: Attached for Council's review is the proposed final draft of the Town's 2007 Comprehensive Annual Financial Report. The Town's auditor's have completed their field work and are finalizing their review of this document in order to issue their opinion. A representative from Clifton Gunderson will present the final printed and bound report on June 24th for Council's acceptance. Next Tuesday I will present financial highlights from the audit report and be available to answer questions. Town Manager Comments: Page 1 HEART of the VALLEY AVON COLORADO TOWN OF AVON, COLORADO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2007 Prepared by: Department of Finance Scott C. Wright, CPA, CPFO TOWN OF AVON, COLORADO LIST OF ELECTED AND APPOINTED OFFICIALS December 31, 2007 TOWN COUNCIL Ron Wolfe, Mayor Tamra Nottingham Underwood, Mayor Pro -Tern Richard Carroll David Dantas Kristi Ferraro Amy Phillips Brian Sipes MANAGEMENT Larry Brooks, Town Manager Eric Heidemann, Asst. Town Manager - Community Development Justin Hildreth, Town Engineer Meryl Jacobs, Director of Recreation Brian Kozak, Police Chief Patty McKenny, Director of Administration / Town Clerk Jenny Strehler, Director of Public Works and Transportation Scott Wright, Asst. Town Manager - Finance INDEPENDENT AUDITORS Clifton Gunderson LLP Certified Public Accountants TOWN OF AVON, COLORADO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2007 TABLE OF CONTENTS INTRODUCTION Letter of Transmittal Certificate of Achievement for Excellence in Financial Reporting Town of Avon Organization Chart FINANCIAL SECTION Independent Auditor's Report Management's Discussion and Analysis Basic Financial Statements Government -wide Financial Statements: Statement of Net Assets Statement of Activities Fund Financial Statements: Balance Sheet — Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds Statement of Net Assets — Proprietary Funds Statement of Revenues, Expenses and Changes in Fund Net Assets — Proprietary Funds Statement of Cash Flows — Proprietary Funds Notes to the Financial Statements Required Supplemental Information Schedule of Revenues, Expenditures and Changes in Fund Balances (Budgetary Basis) Budget and Actual - General Fund Schedule of Revenues, Expenditures and Changes in Fund Balances (Budgetary Basis) — Budget and Actual — Water Fund Notes to Required Supplemental Information 1-2 3-16 17 18-19 20-21 22-23 24 25 26-27 28-51 53 54 55 i TOWN OF AVON, COLORADO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2007 TABLE OF CONTENTS - CONTINUED Other Supplemental Information Page Nonmajor Governmental Funds Combining Balance Sheet — Nonmaj or Governmental Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances — Nonmajor Governmental Funds Schedules of Revenues, Expenditures and Changes in Fund Balances (Budgetary Basis) - Budget and Actual: Mall Maintenance Fund Avon Urban Renewal Authority Fund Community Enhancement Fund Affordable Housing Fund Facilities Reserve Fund Debt Service Fund Avon Metropolitan District Debt Service Fund Capital Projects Fund Transit Fund Fleet Maintenance Fund Equipment Replacement Fund Miscellaneous Schedules: Debt Schedule Detailed Schedule of General Fund Expenditures (Budgetary Basis) — Budget and Actual Detailed Schedule of General Fund Revenues (Budgetary Basis) — Budget and Actual Schedule of Capital Project Fund Project Expenditures (Budgetary Basis) — Budget and Actual Local Highway Finance Report STATISTICAL SECTION Net Assets by Component Changes in Net Assets Changes in Fund Balances, Governmental Funds Fund Balances, Governmental Funds Tax Revenues by Source, Governmental Funds Assessed Value and Actual Value of Taxable Property Direct and Overlapping Property Tax Rates Principal Taxpayers 57 58-59 60-61 62 63 64 65 66 67 68 69 72-73 74-75 78-79 81 82-83 84-86 88-89 90-91 94-95 96-99 100-101 102 103 104 105 106 ii STATISTICAL SECTION (continued) Property Tax Levies and Collections Ratios of Outstanding Debt by Type Direct and Overlapping Governmental Activities Debt Ratio of General Bonded Debt Outstanding and Legal Debt Margin Demographic and Economic Statistics Principal Employers Commercial and Residential Construction Full-time Equivalent Employees by Function / Program Operating Indicators by Function / Program SINGLE AUDIT SECTION Page 107 108 109 110-111 112 113 114 115 116-117 iii THIS PAGE INTENTIONALLY LEFT BLANK HEART of the VALLEY COLORADO Post Office Box 975 400 Benchmark Road Avon, Colorado 81620 970-748-4000 970-949-9139 Fax 970-845-7708 TTY June 4, 2008 To the Honorable Mayor, Members of the Town Council and Citizens of the Town of Avon: Town Charter and State statutes require that the Town of Avon (Town) issue a complete set of financial statements presented in confotivance with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed independent certified public accountants. Pursuant to these requirements, we hereby issue the comprehensive annual financial report of the Town of Avon for the fiscal year ended December 31, 2007. This report consists of management's representations concerning the finances of the Town of Avon. Consequently, management assumes full responsibility for the completeness and reliability of all of the infoiination presented in this report. To provide a reasonable basis for making these representations, management of the Town of Avon has established a comprehensive internal control framework that is designed both to protect the Town's assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the Town of Avon's fmancial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, the Town of Avon's comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The Town of Avon's financial statements have been audited by Clifton Gunderson LLP, a firm of certified public accountants. The goal of the independent audit was to provide reasonable assurance that the fmancial statements of the Town of Avon for the fiscal year ended December 31, 2007, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the fmancial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unqualified opinion that the Town of Avon's financial statements for the fiscal year ended December 31, 2007, are fairly presented in conformity with GAAP. The independent auditor's report is presented as the first component of the financial section of this report. v Letter of Transmittal Town of Avon, Colorado June 4, 2008 GAAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The Town of Avon's MD&A can be found immediately following the report of the independent auditors. Profile of the Town The Town of Avon was incorporated in 1978 and is located in Eagle County, eight miles west of the Town of Vail and seventeen miles east of the Town of Eagle. The Town sits north of U.S. Highway 6, directly adjacent to the Beaver Creek Resort and is bisected by Interstate Highway 70 from east to west. The primary transportation route to and from Avon is I-70. Aviation services and transportation are available at the Eagle County Airport, 24 miles west of the Town. The Town provides bus transportation services within the Town and to Beaver Creek Resort. Avon is also served by the Eagle County Regional Transit Authority which provides bus service throughout Eagle County. Eagle County encompasses approximately 1,694 square miles and spans from the summit of Vail Pass to Glenwood Canyon. Approximately 80% of Eagle County's land is public — comprised of National Forests, wilderness areas, Bureau of Land Management properties, and state and local public lands. The Town of Avon currently encompasses approximately 81/4 square miles. With a population of 7,297, as most recently determined by a 2006 housing needs assessment perfouued by the Town, it is Eagle County's most populous town. This figure represents the permanent resident population. Total population increases significantly during the winter season. The Town operates under the council/manager form of government. Policy -making and legislative authority are vested in the Town Council, which consists of a mayor and a six -member council. The Town Council is responsible, among other things, for passing ordinances, adopting the budget, and appointing a Town Manager, Town Attorney, Town Clerk and Municipal Judge. The Town Manager is responsible for carrying out the policies and ordinances of the Council, overseeing the day-to-day operations of the Town, and for appointing the heads of the Town's departments. The Council is elected on a non-partisan basis. Council members are elected to four- year staggered terms with four council members elected in November, 2006, and the remaining three to be elected in November, 2008. The mayor and mayor pro-tem are elected from amongst the elected council members by a majority vote. The mayor presides at meetings of council but has no power to vote except in the case of a tie of the council members present and voting. vi Letter of Transmittal Town of Avon, Colorado June 4, 2008 The Town is a home -rule community empowered to levy a property tax on the assessed value of real property located within the Town. The Town collects a 4% sales tax on all retail sales, and a 4% accommodations tax on the lease or rental of hotel rooms, condominium units and other accommodations within the Town. The Town also collects a 2% real estate transfer tax on all sales of real property located within the Town. An important exception is within The Village at Avon Planned Unit Development where, in accordance with the Annexation and Development Agreement of October 13, 1998 and as subsequently amended, the Town does not currently collect these taxes. The Town has the power by state statute to extend its corporate limits by annexation, which is done periodically when deemed appropriate by the Town Council. The Town provides a full range of municipal services including police protection; the construction and maintenance of parks, streets and roads, and infrastructure; recreational amenities and cultural activities and events; community planning and zoning; and general administrative services. The annual budget serves as the foundation for the Town of Avon's financial planning and control. No later than October 15th, the Town Manager submits to the Mayor and Town Council a proposed budget for the calendar year commencing the following January 1st. The budget is prepared by fund, department, program and project and includes information on the prior year, current estimates and requested appropriations and estimated revenues for the upcoming year. The Town Council holds public hearings and may change appropriations except for expenditures required by law for debt service or for estimated cash deficits. No change to the budget may increase the authorized expenditures to any amount greater than the total amount of funds available. The Town Council must adopt the budget by resolution prior to December 15th. Once adopted, the Town Council may at any time, by resolution, amend the budget. In addition, the Town Manager may transfer part or all of any unencumbered appropriation balance among programs within a department. A department is defined by the Town as a distinct, principal or specialized division (e.g. the department of public works). Expenditures may not legally exceed budgeted appropriations at the fund level. Budget to actual comparison are provided in this report for all funds and are presented at a lower -than -required level of control to facilitate detailed financial analysis. Budgetary comparisons for the Town's general fund and it major special revenue fund (water fund) are presented as required supplemental information in this report. Budget to actual comparisons for all other Town funds, are included as other supplemental information in this report. vii Letter of Transmittal Town of Avon, Colorado June 4, 2008 Factors Affecting Financial Condition Recreation and Tourism. Year-round tourism and skiing -related businesses account for a significant portion of the employment and earned income of area residents. Skier visits at Vail and Beaver Creek account for almost 20% of the total skier visits in Colorado. In addition, Vail was ranked by SKI Magazine as the #2 ski resort in North America for the 2007-08 season, while Beaver Creek was ranked 8th. In addition to skiing and associated winter -time activities, the area promotes a number of summer activities. The Town of Avon sponsors numerous special events throughout the year to area residents including the 4th of July fireworks display. In 1999, the area was host to the World Alpine Ski Championships and in 2001 was host to the World Mountain Bike Championships. Several championship golf courses are located in Eagle County and Golf Digest has rated Eagle County as one of the top 40 golf communities in which to live. Other summer activities include horseback riding, bicycling, rafting, and other recreational sports. New Development / Town Center West. New development continues to occurred in Avon because of the Town's prime location at the base of the Beaver Creek ski resort. Beaver Creek's position as a very high quality, destination year-round resort has influenced Avon's growth and development. In 2006, the Town approved a development agreement with East West Partners for the Westin Riverfront Resort & Spa project located on the site formerly referred to as the Confluence, located at the confluence of Beaver Creek and the Eagle River, and now platted as the Riverfront subdivision. The development includes a Westin Hotel, time-share and whole -ownership units, a riverfront park (to be dedicated to the Town), a public plaza, and the Riverfront Express - a high-speed gondola connecting the development to Beaver Creek Landing and to Town Center West via two surface railroad crossings. Initial excavation of the site began in April, 2006, with the Riverfront Express opening in November, 2007 and completion of the Westin Hotel anticipated in 2008. In 2006 the Town began the process of creating an urban renewal authority in order to facilitate the financing of public improvements and to encourage redevelopment in the core area of Avon. The Avon Urban Renewal Authority was established in July, 2007 and an urban renewal plan for Town Center West was adopted in August, 2007. In February, 2008 the Authority issued $25 million of Tax Increment Adjustable Rate Revenue Bonds for the purpose of construction of public improvements in Town Center West. Construction by the Town was completed in 2007 for the two railroad crossings mentioned above after an extensive review and hearing process with the Public Utilities Commission (PUC). These crossings are the primary vehicular connection viii Letter of Transmittal Town of Avon, Colorado June 4, 2008 between the Riverfront development and Town Center West. These crossings also provide pedestrian and bicycle connections between the regional trail along the Eagle River and the Nottingham Park trail and Town Center pedestrian areas. Construction by the Town commenced in April, 2007 and was completed in November, 2007 for Avon Station, the Town's multi -modal transportation center. Avon Station is located next to the railroad tracks and Riverfront development on the south, and the Town Center West project on the north, and serves as the Town's transportation hub providing connection and interaction of multi -transportation modes including automobile, local and regional bus service, future light -rail, the Riverfront Express gondola and pedestrians. Work was completed in 2007 on expanded spectator viewing areas for special events and improved performance of the three river features in the Town's whitewater park on the Eagle River near the Westin Riverfront development. The whitewater park was constructed in 2006 in order to establish a recreational destination along the Eagle River through Avon and dramatically increases the recreational opportunities that the Eagle River provides in the Town of Avon. The original river enhancement project consisted of a newly installed boat ramp, a spectator viewing terrace, additional wetland planting and three river features. Cash Management Policies and Procedures. Cash temporarily idle during the year was invested in direct obligations of the U.S. Treasury and U.S. Instrumentalities, as well as local government investment pools and money market mutual funds. At year- end, the maturities of the U.S Treasury and Instrumentality obligations range from 46 days to 4.21 years, with an weighted average final maturity of 637 days. The weighted average yield at cost on these investments is 4.81%. Investment income includes appreciation in the fair value of investments. Increases in fair value during the current year, however, do not necessarily represent trends that will continue; nor is it always possible to realize such amounts, especially in the case of temporary changes in the fair value of investments that the Town intends to hold to maturity. Risk Management. The Town of Avon has an aggressive risk management program which encompasses the functions of safety/loss prevention, loss control, risk financing, risk transfer, and risk assessment. Any claims are promptly reported to the Town's Director of Administration for investigation and follow-up. Vehicular and property claims are reviewed during the Town's weekly safety review meeting for recommendation regarding possible corrective action. The Town has continued its participation in CIRSA, the Colorado Intergovernmental Risk Sharing Agency, which is a self -funded municipal pool of approximately 240 ix Letter of Transmittal Town of Avon, Colorado June 4, 2008 Colorado municipalities and special districts. Workers compensation insurance is purchased from Pinnacol Assurance Company. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the Town of Avon for its comprehensive annual financial report (CAFR) for the fiscal year ended December 31, 2006. This was the sixteenth consecutive year that the Town has received this prestigious award. In order to be awarded a Certificate of Achievement, the Town published an easily readable and efficiently organized CAFR. This report satisfied both GAAP and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current CAFR continues to meet the Certificate of Achievement Program's requirements, and we are submitting it to the GFOA to determine its eligibility for another certificate. The preparation of this report could not have been possible without the efficient and dedicated services of the entire staff of the finance department. Each member of the department has my sincere appreciation for the contributions made in the preparation of this report. Due credit should also be given to the Mayor, Town Council, and Town Manager for their interest, support and leadership in planning and conducting the operations of the Town in a responsible and progressive manner. Respectfully Submitted, Scott C. Wright, CPA, CPF Assistant Town Manager - Finance Certificate of Achievement for Excellence in Financial Reporting Presented to Town of Avon Colorado For its Comprehensive Annual Financial Report for the Fiscal Year Ended December 31, 2006 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. President Executive Director xi Ei P4 W• r • V wo O C 4t O N U U H U O 0 O E O O Town Attorney O O O U C) U .0 O Public Works O O C) 0 0 0 O wl 0 0 E o E o U Ca U 0 C) C) 5- O C/D -o U C) .0 U 'O N oar U O 0 O 0 U O O O C) O 5- CC1 C) O U C) N 0 O O y -o O O C) -o O O C) 0 U 'o C) C) O C) 0 O C) Building Inspection C) C) U 5- 0 iYr 0 U O 0 O 0 U U U O C w � U 0 C/D O O 0 O C) 0 O O O O C) 0 a. C) U C) O C) O C) C) O L O 0 a 0 O O Management's Discussion and Analysis As management of the Town of Avon, we offer readers of the Town of Avon's financial statements this narrative overview and analysis of the financial activities of the Town of Avon for the fiscal year ended December 31, 2007. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on pages v -x of this report. Financial Highlights • The assets of the Town of Avon exceeded its liabilities at the close of the most recent fiscal year by $53,993,296 (net assets). Of this amount, $19,789,225 is unrestricted and may be used to meet the Town's ongoing obligations to citizens and creditors. • The Town's total net assets increased by $7,820,504. • As of the close of the current fiscal year, the Town of Avon's governmental funds reported combined ending fund balances of $18,340,950, a decrease of $15,349 from the prior year. Approximately ninety-three percent (93%) of this total amount, $17,008,136, is available for spending at the Town's discretion (unreserved fund balance). • At the end of the current fiscal year, unreserved fund balance for the general fund was $6,676,687, or fifty-eight percent (58%) of total general fund expenditures. • The Town of Avon's total bonded debt decreased by $1,581,976 during the current fiscal year due to scheduled debt service payments on outstanding bonds, certificates of participation, and amortization of original issue discount. Overview of the Financial Statements This discussion and analysis are intended to serve as an introduction to the Town of Avon's basic financial statements. The Town's basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains required supplementary information and other supplementary infouuation in addition to the basic financial statements themselves. Government -wide financial statements. The government -wide financial statements are designed to provide readers with a broad overview of the Town of Avon's finances, in a manner similar to a private sector business. The statement of net assets presents infounation on all of the Town of Avon's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the Town is improving or deteriorating. The statement of activities presents information showing how the Town's net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., earned but unused vacation leave). 3 Both of the government -wide financial statements distinguish functions of the Town of Avon that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business -type activities). The governmental activities of the Town of Avon include general government, community development, public safety, public works and utilities, and recreation and culture. The business -type activities of the Town include transportation and fleet maintenance operations. The government -wide financial statements include not only the Town of Avon itself (known as the primary government), but also the Town of Avon Finance Authority (Authority) which was incorporated in 1998 as a Colorado nonprofit corporation, with the sole purpose of facilitating Town financings, including capital leases. The Authority has a three -member board of directors who serve without compensation and have no private or proprietary interest in the Authority. The Authority is included in the Town's financial statements because the Town appoints the board members of the Authority and has financial accountability for the Authority. The Authority's accounting transactions have been blended with the Town's general fund and fleet maintenance fund. The Avon Urban Renewal Authority, also a legally separate entity, was established in August, 2007 to undertake urban renewal plans and projects with the Town. All members of the governing body are Town Council members. For financial reporting purposes, AURA is blended into the Town's financial statements and is reported in a single special revenue fund. The government -wide financial statements can be found on pages 17-19 of this report. • Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Town of Avon, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of the Town can be divided into two categories: governmental funds, and proprietary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near -term inflow and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near -term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the Town's near -term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. 4 The Town of Avon maintains ten individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, water fund, debt service fund and capital projects fund, all of which are considered to be major funds. Data from the other six nonmajor governmental funds (mall maintenance fund, Avon urban renewal authority fund, community enhancement fund, affordable housing fund, facilities reserve fund, and Avon Metropolitan District debt service fund) are combined into a single, aggregate presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The basic governmental fund financial statements can be found on pages 20-23 of this report. Proprietary funds. The Town of Avon maintains two different types of proprietary funds. Enterprise funds are used to report the same function presented as business -type activities in the government -wide financial statements. The Town of Avon uses enterprise funds to account for its transportation operations and its fleet maintenance operations. Internal service funds are an accounting device used to accumulate and allocate costs internally among the Town's various functions. The Town of Avon uses an internal service fund to account for the rental of vehicles and equipment to Town departments for the accumulation of funds for future replacement. Because this service predominately benefits governmental rather than business -type functions, it has been included within governmental activities in the government -wide financial statements. Proprietary funds provide the same type of information as the government -wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the transit fund and the fleet maintenance fund operations. Separate information is also provided for the Town's internal service fund. The basic proprietary fund financial statements can be found on pages 24-27 of this report. Notes to the Financial Statements. The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found on pages 28-51 of this report. Required Supplemental Information. In addition to the basic financial statements and accompanying notes, this report also presents certain other required supplemental information. The Town of Avon adopts an annual appropriated budget for its general fund and major special revenue fund. Budgetary comparison statements have been provided for the general fund and water fund to demonstrate compliance with these budgets and can be found on pages 53-55 of this report. Other Supplemental Information. The combining statements referred to earlier in connection with nonmajor governmental funds are presented under other supplemental information immediately following the required supplemental information. Individual fund statements and schedules and other miscellaneous schedules can also be found in this section on pages 57-91 of this report. 5 Government -wide Financial Analysis NET ASSETS Current and Other Assets Capital Assets, net Total Assets Other Liabilities Noncurrent Liabilities Total Liabilities Governmental Activities 2007 $26,214,571 40,861,989 2006 $25,665,472 34,817,094 67,076,560 60,482,566 Business -type Activities 2007 $1,069,357 6,194,183 2006 $1,014,873 5,673,612 7,263,540 6,688,485 Total Government 2007 $27,283,928 47,056,172 2006 $26,680,345 40,490,706 74,340,100 67,171,051 6,167,429 5,680,273 112,886 85,826 6,280,315 5,766,099 10,450,807 11,375,146 3,615,682 3,857,014 14,066,489 15,232,160 16,618,236 17,055,419 3,728,568 3,942,840 20,346,804 20,998,259 Net Assets: Invested in Capital Assets, Net of Related Debt 30,782,567 Restricted 826,003 Unrestricted 18,849,754 23,801,715 697,093 18,928,339 2,651,190 1,884,063 33,433,757 25,685,778 826,003 697,093 883,782 861,582 19,733,536 19,789,921 Total Net Assets $50,458,324 $43,427,147 $3,534,972 $2,745 645 $53,993,296 $46,172,792 The largest portion of the Town's net assets (62%) reflects its investment in capital assets (e.g. land, buildings, machinery and equipment, and infrastructure), net of any related debt used to acquire those assets that is still outstanding. The Town uses these assets to provide services to citizens, consequently, these assets are not available for future spending. Although the Town's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the Town's net assets (1.5%) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net assets ($19,733,536) may be used to meet the Town's ongoing obligations to citizens and creditors. 6 CHANGE IN NET ASSETS Governmental Activities Business -type Activities Total Government 2007 2006 2007 2006 2007 2006 REVENUES Program Revenues: Charges for Services $ 3,751,666 $ 4,150,236 $ 3,313,517 $ 3,190,835 $ 7,065,183 $ 7,341,071 Operating Grants and Contributions 74,078 52,538 - - 74,078 52,538 Capital Grants and Contributions 2,301,778 1,662,000 684,349 - 2,986,127 1,662,000 General Revenues: Taxes: Property Taxes 2,766,725 2,765,362 - 2,766,725 2,765,362 Real Estate Transfer Tax 2,540,943 3,039,518 - 2,540,943 3,039,518 Sales and Accommodation Taxes 6,518,299 5,873,857 - 6,518,299 5,873,857 Other Taxes 656,702 716,685 - - 656,702 716,685 Unrestricted Investment Earnings 1,356,013 826,004 1,356,013 826,004 Intergovernmental 1,080,075 852,938 1,080,075 852,938 Miscellaneous 1,755,154 285,108 - - 1,755,154 285,108 Gain (Loss) on Sale of Capital Assets (10,108) (2,097) - (10,108) (2,097) Total Revenues 22,791,325 20,222,149 3,997,866 3,190,835 26,789,191 23,412,984 EXPENSES Program Activities: Governmental Activities: General Government 2,936,738 2,234,335 - - 2,936,738 2,234,335 Community Development 1,132,260 1,392,669 - 1,132,260 1,392,669 Public Safety 2,157,400 1,853,452 - 2,157,400 1,853,452 Public Works and Utilities 4,958,488 5,975,905 - 4,958,488 5,975,905 Recreation and Culture 2,604,528 2,313,164 - - 2,604,528 2,313,164 Interest on Long-term Debt 495,734 552,492 495,734 552,492 Business -type Activities: Transportation 2,321,139 2,187,410 2,321,139 2,187,410 Fleet Maintenance - 2,362,400 1,989,005 2,362.400 1,989,005 Total Expenses 14,285,148 14,322,017 4,683,539 3,797,521 18,968.687 18,498,432 Excess (Deficiency) Before Transfers 8,506,177 5,900,132 (685,673) (985,580) 7,820,504 4,914,552 Transfers (1,475,000) (1,220,000) 1,475,000 1,220,000 - - Increase in Net Assets 7,031,177 4,680,132 789,327 234,420 7,820,504 4,914,552 Net Assets, Beginning 43,427,147 38,747,015 2,745,645 2.511,225 46,172,792 41,258,240 Net Assets, Ending $ 50,458,324 $ 43,427,147 $ 3,534,972 $ 2,745,645 $ 53,993,296 $ 46 172,792 Governmental Activities. Governmental activities increased the Town's net assets by $7,031,177 for 2007; accounting for 90% of the growth in the net assets of the Town. Key elements of this increase as follows: • Tax rebates in the amount of $1,218,159 plus accrued interest were forfeited by a developer for failure to meet a deadline for construction of a hotel associated with approval of a development agreement. The forfeited funds were reported in the Town's capital projects fund as miscellaneous revenues. • Investment earnings increased by $530,009 or 64% from the previous year due to higher invested fund balances and higher yields. • The Town received $2,130,488 in capital grants from. the Colorado Department of Transportation for its new transportation center and $171,290 in federal grants for the Eaglebend Drive street improvement project. 7 Expenses and Program Revenues — Governmental Activities $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- ® Expenses O Program Revenues General Government Comm Dev Public Safety Public Works Recreation & Interest on Long - and Utilities Culture term Debt Revenues by Source — Governmental Activities Intergovernmental 4.74% Grants 10.42% Miscellaneous and Loss on Sale of Capital Assets 7.66% Investment Earnings 5.95% Charges for Services 16.46% Property Taxes 12.14% Other Taxes 2.88% RETT Taxes 11.15% Sales and Accom Taxes 28.59% Business -type activities. Net assets of business -type activities increased by $789,327 in 2007. The key element of this increase was a capital grant from the Federal Transit Administration for the purchase of two new buses. 8 Expenses and Program Revenues — Business -type Activities $2,500,000 _ $2,000,000 - $1,500,000 - $1,000,000 - $500,000 - ■ Expenses El Program Revenues Transportation Fleet Maintenance Revenues by Source — Business -type Activities Transfers In 26.95% Charges for Services 60.55% Capital Grants 12.50% Financial Analysis of the Town's Funds The following schedule presents a summary of governmental fund revenues for the year ended December 31, 2007 and the amount and percentage of increases and decreases in relation to the prior year. Revenues Amount of Percent 2007 Percent of 2006 Increase Increase Amount Total Amount (Decrease) (Decrease) Taxes $12,482,669 54.77% $12,395,422 $ 87,247 0.70% Licenses and Permits 419,292 1.84% 827,890 (408,598) (49.45%) Intergovernmental 3,455,931 15.16% 2,523,356 932,575 36.96% Charges for Services 3,244,484 14.23% 3,004,306 240,178 7.99% Fines and Forfeitures 84,290 .37% 73,854 10,436 14.13% Investment Earnings 1,356,013 5.95% 826,004 530,009 64.17% Other Revenues 1,750,580 7.68% 573,414 1,177,166 205.29% Total $22,793,259 100.00% $20,224,246 $ 2,569,013 Tax collections increased a net of $87,247 due primarily to a $644,442 increase in sales tax and accommodation tax revenues, offset by a decrease in real estate transfer taxes of $498,575. Assessed values of property within the Town increased by 1.4%. The general operating mill rate for the Town remained the same at 8.956 mills while the debt service mill rate dropped 0.052 mills to 4.331 mills. The debt service mill rate for the Avon Metropolitan District dropped 0.001 mills from 3.282 mills in 2006 to 3.281 mills in 2007. The Town collects a 2% tax from all sales of real property within the Town except within The Village at Avon Planned Unit Development. These revenues are dedicated solely for capital improvement projects. Real estate transfer tax collections decreased 16.4%, from $3,039,518 in 2006 to $2,540,943 in 2007. The Town budgets these revenues conservatively and the local real estate market has began to slow considerably. License and permits declined in 2007 down to more normal levels. In the previous year, significant building permit and plan check fees associated with the new Riverfront Village development project provided a large increase in the normal level of licenses and permits revenues and charges for services. In addition in 2007, the Riverfront Lodge, which had previously been anticipated to begin construction in 2007, failed to pull a building permit. As previously mentioned, intergovernmental revenues increased significantly due to a $2,130,488 grant from the Colorado Department of Transportation for the Town's new transportation center. Miscellaneous revenues increased significantly due to tax rebates plus accrued interest that were forfeited by a developer for failure to meet a deadline for construction of a hotel associated with approval of a development agreement. The forfeited funds were placed in the Town's capital projects fund. 10 Professional portfolio management by MBIA Municipal Investment Services Corporation combined with generally higher interest rates and higher invested balances resulted in growth of investment earnings of over 64% from $826,004 in 2006 to $1,356,013 in 2007. The following schedule presents a summary of governmental fund expenditures for the year ended December 31, 2007 and the amount and percentage of increases and decreases in relation to the prior year. Percent Amount of Percent 2007 of 2006 Increase Increase Expenditures Amount Total Amount (Decrease) (Decrease) Current: General Government $ 2,871,963 13.36% $ 2,127,325 $ 744,638 35.00% Community Development 902,634 4.20% 912,855 (10,221) (1.12%) Public Safety 2,203,803 10.25% 1,879,582 324,221 17.25% Public Works and Utilities 3,424,566 15.92% 2,819,023 605,543 21.48% Recreation and Culture 2,483,910 11.55% 2,168,903 315,007 14.52% Capital Improvements 7,786,590 36.21% 4,245,404 3,541,186 83.41% Debt Service: Principal 1,348,750 6.27% 1,296,250 52,500 4.05% Interest 448,474 2.09% 504,122 (55,648) (11.04%) Fiscal Charges 33,074 0.15% 36,179 (3,105) (8.58%) ` Total $21,503,764 100.00% $15,989,643 $ 5,514,121 Capital improvement expenditures increased in 2007 by 83.41%. Several large capital projects were completed during the year including an expansion of the Town's municipal building, the Town's transportation center facility, Roundabout No. 4 conversion to a full roundabout, and the Eaglebend Drive streetscape. Other significant capital improvement expenditures are detailed under the capital assets discussion on page 13 of this report. Personnel costs increased throughout nearly every department due to the hiring of 10 new full- time positions. In addition to normal merit -based raises, the Town elected to give all full-time employees a 3% cost -of -living raise effective January 1, 2007. Fuel and other petroleum based products continue to contribute to overall cost increases in commodities. General government expenditures increased in 2007 due to the creation of a new community relations program and the hiring of a community relations officer. In addition, the Town began a down -payment assistance program in 2007 to assist certain groups of employees in purchasing their primary residence. Debt Service principal payments remained essentially the same in 2007. However, interest expense declined due to the payoff of nearly $1.585 million in principal from the prior year. This trend will continue over the next several years as the Town's existing bonded indebtedness declines. The Town of Avon's governmental funds reported combined ending fund balances of $18,340,950, a decrease of $15,349 from the prior year. Over 92% of this total amount ($16,952,447) constitutes unreserved fund balance, which is available for spending at the Town's discretion. The remainder of fund balance is reserved to indicate that it is not available for spending because it has already been committed 1) to pay debt service, or 2) to be expended only in the instance of a "emergency" as defined by the Colorado constitution. 11 The general fund is the chief operating fund of the Town of Avon. At the end of the current fiscal year, unreserved fund balance of the general fund was $6,620,998, while total fund balance reached $7,295,426. As a measure of the general fund's liquidity, it can be useful to compare both unreserved fund balance and total fund balance to total fund expenditures. Unreserved fund balance represents 58% of total fund expenditures, while total fund balance represents 63.9% of that same amount. The fund balance of the general fund increased by $387,473, or 5.6%, in 2007. This was a favorable variance of $670,629 over the decrease of $283,156 reported in the final 2007 budget. Strong growth in the Town's general sales taxes, excess investment earnings and departmental budgetary savings all contributed to this increase. The fund balance of the general fund represents approximately sixty-three percent (63%) of 2007 general fund appropriations or the equivalent of approximately 7 1/2 months of operations. The Town has felt it necessary to retain this level of fund balance because of its heavy reliance on sales tax revenues. The Town's position as a resort community also places a heavy reliance upon several other factors including weather, the national economy, and tourism in general. The Town's fund balance provides the resources necessary to be more adaptable to the short-term financial environment and limits the need for capital financing. The fund balance of the Town's capital projects fund decreased by $1,037,644 or 13.4%, in 2007. The Town has typically funded its capital improvements on a pay-as-you-go basis, so accumulations of large fund balances are necessary to fund large projects. Because of the nature of this fund, where large capital improvement project expenditures are reported, large decreases in fund balance are also not unusual. The fund balance of the Town's debt service fund increased by $36,045 during 2007 to a total balance of $14,658. Debt service reserves from the Series 1998 Certificates of Participation that are held in trust constitute $567,341 of the balance. General Fund Budgetary Highlights A number of budget changes are typically made throughout the year and at the Town's adoption of its final revised budget in November. For the most part these changes are very minor and the increases and decreases are offsetting. The net difference between the original budget and the final amended budget resulted in an increase of $264,370 in appropriations and transfers -out for the 2007 budget year. Of this amount, a $50,848 increase was for the creation of a new Community Relations program and $415,000 was an increase in transfers -out to the Transit Enterprise Fund. The remaining $201,478 decrease was primarily the result of operational savings in all many different programs. Actual revenues exceeded estimated revenues by a total of $426,694. Of this amount, tax revenues made up $119,668 of the excess collected, with investment earnings exceeding estimated revenues by $252,234. Expenditures were under budget by a total of $242,779. The majority of these savings were in the areas of public works ($264,209) and recreation and culture ($44,920). 12 Capital Asset and Debt Administration Capital assets. The Town of Avon's investment in capital assets for its governmental and business -type activities as of December, 31, 2007, amounts to $47,056,172 (net of accumulated depreciation). This investment in capital assets includes land, public art, buildings, infrastructure, and machinery and equipment (see table below). The total increase in the Town's investment in capital assets for the current fiscal year was 16.2% (a 17.4% increase for governmental activities and a 9.2% decrease for business -type activities). Major capital assets events during the current fiscal year included the following: • Two transit buses and a foreman vehicle totaling $880,106 were purchased in the Transit Fund in 2007. Federal FTA grant funds in the amount of $684,349 were used to reimburse the Town for 80% of the cost of the two buses. • Fleet replacements totaled $563,349 including four police patrol vehicles a snow plow and a loader. In addition, new fleet additions totaled $221,640 including a new police pursuit vehicle, a leeboy loader and a hybrid -fuel administration vehicle. • Capital Project Fund expenditures totaled $7,786,590 in 2007 and included the completion or near completion of a number of projects including an expansion of the municipal building, construction of the Town's transportation center facility, Eaglebend Dr. streetscape, conversion of Roundabout No. 4, and the railroad crossings to the new Riverfront subdivision. Town of Avon's Capital Assets (net of depreciation) Governmental Activities Business -type Activities Total 2007 2006 2007 2006 2007 2006 Land $ 8,837,639 $ 8,791,262 $ 130,384 $ 130,384 $ 8,968,023 $ 8,921,646 Public Art 1,361,400 1,361,400 1,361,400 1,361,400 Water Rights 1,442,986 1,442,986 - 1,442,986 1,442,986 Construction in Progress 6,232,067 670,810 - 6,232,067 670,810 Buildings 6,662,392 6,308,540 4,570,534 4,785,225 11,232,926 11,093,765 Mach. & Equip. 2,090,715 1,600,432 1,493,265 758,003 3,583,980 2,358,435 Infrastructure 14,234,790 14,641,664 - 14,234,790 14,641,664 Total $40,861,989 $34,817,094 $ 6,194,183 $ 5,673,612 $47,056,172 $40,490,706 Additional information on the Town of Avon's capital assets can be found in Note 4 on pages 38-39 of this report. Long-term debt. At the end of the current fiscal year, the Town of Avon had total bonded debt outstanding in the amount of $1.4,483,774. Of this amount, $6,393,774 comprises general obligation debt secured by a pledge of the full faith and credit of the Town and payable from ad valorem taxes which may be levied against all taxable property within the Town. Certificates of Participation which evidence assignments of proportionate interests in the right to receive payments pursuant to annually renewable lease agreements total $4,980,000. The remainder of the Town's debt, $3,110,000, represents bonds secured solely by specified revenue sources (i.e. revenue bonds). 13 2007 G. O. Bonds $ 5,466,798 Revenue Bonds 2,770,000 Certificates of Participation Town of Avon's Outstanding Debt Governmental Activities 2006 $ 6,393,774 3,110,000 1,166,250 1,245,000 Business -type Activities 2007 2006 $ - $ Total 2007 2006 $ 5,466,798 $ 6,393,774 2,770,000 3,110,000 3,498,750 3,735,000 4,665,000 4,980,000 Total $ 9,403,048 $10,748,774 $ 3.498,750 $ 3,735,000 $12,901,798 $14,483,774 The Town of Avon's bonded debt decreased by $1,581,976 during the current fiscal year. Regular principal payments were made on bonded debt in the amount of $1,585,000 and original interest discounts were amortized in the amount of $3,024. Town Charter limits the amount of general obligation debt the Town may issue to 25% of assessed valuation of all taxable property within the Town, or $15 million, whichever is greater. The current legal debt margin for the Town is $42,824,043, which is significantly greater than the Town's outstanding general obligation debt. The Town's ratio of net bonded debt to actual taxable property value is 0.34%, which is the lowest in history and down from a high of 2.32% in 1997. In addition, the Town's net bonded debt per capita is $569, again the lowest in the Town's history. Additional information on the Town's long-term debt can be found in Note 5 on pages 39-45 of this report. Economic Factors and Next Year's Budget and Rates Due to record amounts of snowfall and a very strong 2007/08 ski season the Town's economy continues to show strong growth in sales and accommodation taxes through the spring of 2008. Real estate transfer taxes and building peimit revenues seem to be lagging compared to prior years, probably due more to the national economy and the sub -prime crises. Personnel. Recruiting and retaining employees continues to present a challenge for the Town because of market place competition for certain jobs and a relatively small labor pool. For 2008, staffing levels will increase by a total of nine (9) positions in order to help maintain current levels of service, reduce out -sourcing costs and re -class part-time positions to full-time where warranted. These positions include: an electrician; a Police lieutenant, Police sergeant, and Police community service officer; a recreation coordinator; and three bus drivers. The 2008 budget includes a merit -based raise pool of 5% which is in line with market increases in other nearby jurisdictions. 2008 Budget Overview. As adopted by the Town Council on December 11, 2007, the Town's total appropriations for 2008 equal $44,423,815. Total estimated revenues for 2008 are $64,937,683, and estimated ending fund balances are $38,813,959. Revenues exceed expenditures in part due the issuance of bonds in 2008 by the Avon Urban Renewal Authority that will be expended over the next three years. 14 Taxes make up 62.26% of estimated operating revenues, with charges for services making up 23.85% and intergovernmental revenues 4.76%. Capital improvements and equipment replacement constitute the highest percentage of expenditures at 38.33%, with transportation and fleet maintenance expenditures at 15.77%, and public works and recreation making up 11.3% and 7.75%, respectively. General Fund revenues are estimated at $15,276,433 in 2008, with taxes making up the majority ($9,574,072; 63.72%) of operating revenues. Sales tax collections represents 60.31% of total taxes, with general property taxes representing 21% and payments in -lieu -of sales tax 5.19%. Appropriations for general fund operating expenditures for 2008 total $15,295,206. Expenditures for public works makes up the largest portion, equaling approximately 29.51% of general operating expenditures for 2008. Recreational expenditures make up an additional 21.58% of general operating expenditures and public safety 20.79%. The fund balance of the General Fund is budgeted to decrease by $18,773, or 0.28%, in 2008 to an estimated ending balance of $6,604,505. The estimated ending fund balance represents 43.18% of 2008 general fund appropriations or the equivalent of over 5 months of operations. The Town has felt it necessary to retain this level of fund balance because of its heavy reliance on sales tax revenues. The Town's position as a resort community also places a heavy reliance upon several other factors including weather, the national economy, and tourism in general. The Town's fund balance provides the resources necessary to be more adaptable to the short-term financial environment and limits the need for capital financing. It is also important to have the capacity to meet the operational impacts of redevelopment until the efforts can generate a stabilized income. Capital improvements spending in the Capital Projects Fund will total $7,494,332 in 2008. Major projects include: $500,000 for the public works facilities improvement program design work, $600,000 for remodeling of the Avon Recreation Center for storage and office space, $1,250,000 for pedestrian improvements for the Wildridge traffic loop, and $300,000 for the Wildridge Parks program. Funds are also appropriated for various paving and road improvements, a master drainage plan, and a comprehensive transportation plan. In the Avon Urban Renewal Authority Capital Fund, bonds have been issued in the amount of $25 million in 2008 to fund the construction of Lake Street in the amount of $4.5 million and for the design of Main Street in the amount of $800,000. The remaining bond proceeds will be used in 2009 and 2010 to complete the construction of Main Street and the design and construction of Benchmark Rd. The Town collects a 2% tax from all sales of real property within the Town that is dedicated for capital improvement projects. Real estate transfer tax collections totaled $2,540,943 in 2007 and are budgeted to increase to $8,548,204 due to the scheduled opening of the Westin Hotel in 2008. Proposed debt service appropriations equal $3,265,241 for 2008. Revenues for payment of debt service come from property tax revenues, including tax increment, sales tax revenues and interest earnings. In addition, capitalized interest from the above -mentioned bond issuance of $25 million will pay interest on the tax increment bonds for the first three years. 15 Appropriations for the Transit Enterprise Fund total $3,200,622 in 2008. Of this amount, $1,541,000 is budgeted to be subsidized from the Town's General Fund. Charges for services from Beaver Creek for operating the parking lot routes to Beaver Creek Village total $1,376,272. Other revenues include FTA grants in the amount of $277,857 for the purchase of a new bus. The Town's assessed valuation grew by 32% in 2007 to a total value of $226,501,610. The Town's mill rate for general operating purposes will remain at 8.956 mills, while the mill rate for debt service will decrease slightly from 4.331 to 3.315 mills. This decrease will allow property tax revenues in the debt service fund to remain approximately at the same level as the prior year. Sales tax revenues for 2008 are budgeted to increase $381,174 from revised 2007 estimates, an increase of 6.5%. This increase also takes into account the payment in -lieu -of taxes discussed above. Requests for Information This financial report is designed to provide a general overview of the Town of Avon's finances for all those with an interest in the Town's fiscal management. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Assistant Town Manager - Finance, Town of Avon, Colorado, P.O. Box 975, Avon, CO 81620. Scott Wright, CPA, CPF Assistant Town Manager - Finance 16 TOWN OF AVON, COLORADO STATEMENT OF NET ASSETS DECEMBER 31, 2007 ASSETS Cash and Cash Equivalents Investments Receivables Internal Balances Inventory Deposits Restricted Assets - Cash and Cash Equivalents Other Assets Capital Assets, net of accumulated depreciation: Nondepreciable Depreciable Total Assets LIABILITIES Accounts Payable Accrued Liabilities Retainages Payable Accrued Interest Payable Deposits and Reserves Deferred Taxes Unearned Revenues Noncurrent Liabilities: Due Within One Year Due In More Than One Year Total Liabilities NET ASSETS Investment in Capital Assets, net of Related Debt Restricted For: Debt Service TABOR Emergency Reserve Unrestricted Total Net Assets Governmental Activites $ 4,256,794 15,061,707 5,738,430 500,000 16,999 567,341 73,300 17,874,092 22,987,897 67,076,560 1,087,611 153,242 153,346 67,342 1,151,793 3,357,295 196,800 1,848,967 8,601,840 16,618,236 30,782,567 151,575 618,739 18,905,443 $ 50,458,324 The accompanying notes are an integral part of the fmancial statements. Business -type Activities $ 174,333 984,363 (500,000) 410,661 130,384 6,063,799 7,263,540 46,333 50,624 14,331 1,598 331,610 3,284,072 3,728,568 2,651,190 883,782 $ 3,534,972 Total $ 4,431,127 15,061,707 6,722,793 410,661 16,999 567,341 73,300 18,004,476 29,051,696 74,340,100 1,133,944 203,866 153,346 81,673 1,153,391 3,357,295 196,800 2,180,577 11,885,912 20,346,804 33,433,757 151,575 618,739 19,789,225. $ 53,993,296 17 TOWN OF AVON, COLORADO STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2007 Program Revenues Functions/Programs Expenses Charges for Services Governmental Activities: General Government $ 2,936,738 $ 125,832 Community Development 1,132,260 691,131 Public Safety 2,157,400 230,024 Public Works and Utilities 4,958,488 1,254,259 Recreation and Culture 2,604,528 1,450,420 Interest and Fiscal Charges on Long-term Debt 495,734 Total Governmental Activities Business -type Activities: Transportation Fleet Maintenance Total Business -type Activities Total Primary Government 14,285,148 3,751,666 2,321,139 2,362,400 4,683,539 $ 18,968,687 1,156,629 2,156,888 Operating Grants and Contributions 74,078 Capital Grants and Contributions 2,301,778 74,078 2,301,778 684,349 3,313,517 684,349 $ 7,065,183 $ 74,078 $ 2,986,127 General Revenues: Property Taxes, Levied for General Purposes Property Taxes, Levied for Debt Service Real Estate Transfer Taxes Sales and Accommodation Taxes Other Taxes Unrestricted Investment Earnings Intergovernmental Miscellaneous Gain (Loss) on Disposal of Capital Assets Transfers Total General Revenues and Transfers Increase in Net Assets Net Assets - Beginning of Year Net Assets - End of Year The accompanying notes are an integral part of the financial statements. 18 Net (Expense) Revenue and Changes in Net Assets Governmental Business -type Activities Activities $ (2,810,906) $ (441,129) (1,853,298) (1,402,451) (1,154,108) (495,734) Total $ (2,810,906) (441,129) (1,853,298) (1,402,451) (1,154,108) (495,734) (8,157,626) (8,157,626) (480,161) (480,161) (205,512) (205,512) (685,673) (685,673) (8,157,626) (685,673) (8,843,299) 1,535,828 . 1,230,897 2,540,943 6,518,299 656,702 1,356,013 1,080,075 1,755,154 (10,108) (1,475,000) 1,475,000 15,188,803 7,031,177 1,535,828 1,230,897 2,540,943 6,518,299 656,702 1,356,013 1,080,075 1,755,154 (10,108) 1,475,000 16,663,803 789,327 7,820,504 43,427,147 2,745,645 46,172,792 $ 50,458,324 $ 3,534,972 $ 53,993,296 19 TOWN OF AVON, COLORADO BALANCE SHEET GOVERNMENTAL FUNDS DECEMBER 31, 2007 General Fund ASSETS Cash and Cash Equivalents $ Investments 6,769,183 1,222,999 Receivables: - Interest 92,034 - Taxes 3,088,508 - Accounts 187,313 - Intergovernmental 82,612 - Employees 33,284 Due from Other Funds 503,000 Deposits 16,999 Notes Receivable Restricted Assets - Cash and Cash Equivalents 40,055 Water Fund Debt Service Fund Capital Projects Fund $ 816,140 $ 89,835 $ 104,843 735,922 567,341 7,069,525 72,515 2,783 53,044 434,391 Total Assets $10,772,933 $ 2,079,194 $ 1,393,098 $ 7,737,101 LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Accrued Liabilities Retainages Payable Deposits and Reserves Due to Other Funds Deferred Taxes Deferred or Unearned Revenues Total Liabilities Fund Balances: Reserved For: - Debt Service - TABOR Emergency Reserve Unreserved, Designated for, Reported in: - Subsequent Year's Expenditures - Special Revenue Funds Unreserved, Reported In: - General Fund - Special Revenue Funds - Capital Projects Funds Total Fund Balances $ 164,440 151,147 1,151,793 2,008,327 1,800 3,477,507 618,739 6,676,687 $ 6,157 $ 717 6,874 923,555 1,148,765 7,295,426 2,072,320 735,992 $ 889,880 153,346 735,992 1,043,226 657,106 6,693,875 657,106 6,693,875 Total Liabilities and Fund Balances $ 10,772,933 $ 2,079,194 $ 1,393,098 $ 7,737,101 20 RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCE TO NET ASSETS OF GOVERNMENTAL ACTIVITIES DECEMBER 31, 2007 Other Governmental Funds $ 1,545,742 675,830 45,139 195,000 $ 2,461,711 $ 27,134 1,378 3,000 612,976 195,000 Total $ 2,556,560 15,061,707 164,549 4,503,043 285,496 557,058 33,284 503,000 16,999 195,000 567,341 $ 24,444,037 $ 1,087,611 153,242 153,346 1,151,793 3,000 3,357,295 196,800 839,488 6,103,087 56,969 714,075 618,739 - 923,555 32,381 32,381 6,676,687 1,532,873 2,681,638 6,693,875 1,622,223 18,340,950 $ 2,461,711 $ 24,444,037 Total Governmental Fund Balances Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in the fund balance sheet. - Capital Assets - Accumulated Depreciation Some liabilities, including bonds, notes and leases payable, and compensated absences are not due and payable in the current period and therefore are not reported in the fund balance sheet. - Bonds Payable - Capital Leases - Compensated Absences Governmental funds report the effect of debt issuance costs when debt is first issued, whereas these amounts are deferred and amortized over the life of the debt in the Statement of Activities. Accrued interest payable is recognized for governmental activities but is not due and payable in the current period and therefore is not reported as a liability in the governmental funds. The internal service fund is used by management to charge the rental cost of certain vehicles and equipment to individual funds. The assets and liabilities of the internal service fund is included in governmental activities in the Statement of Net Assets. $ 18,340,950 63,617,082 (25,778,129) 37,838,953 (9,331,852) (482,901) (298,085) (10,112,838) 73,300 (67,342) 4,385,301 Net Assets of Governmental Activities $ 50,458,324 21 TOWN OF AVON, COLORADO STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2007 Revenues Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Investment Earnings Other Revenues Total Revenues Expenditures Current: General Government Community Development Public Safety Public Works and Utilities Recreation and Culture Capital Improvements Debt Service: Principal Interest Fiscal Charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Transfers In Transfers Out Issuance of Capital Lease Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of year General Fund Water Fund $ 8,710,829 $ 419,292 929,153 2,351,475 84,290 827,234 266,842 13,589,115 2,563,047 902,634 2,203,803 3,263,935 2,483,910 11,417,329 2,171,786 200,000 (2,154,469) 170,156 (1,784,313) 387,473 6,907,953 $ 7,295,426 893,009 29,144 2,845 924,998 74,313 74,313 850,685 (48,168) Debt Service Fund $ 742,705 Capital Projects Fund $ 2,540,943 2,526,778 29,843 469,792 1,363,265 772,548 6,900,778 948,750 382,414 18,278 7,786,590 1,349,442 7,786,590 (576,894) (885,812) 591,552 48,168 (200,000) (48,168) 591,552 (151,832) 802,517 14,658 (1,037,644) 1,269,803 642,448 7,731,519 $ 2,072,320 $ 657,106 $ 6,693,875 The accompanying notes are an integral part of the fmancial statements. 22 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2007 Other Governmental Funds $ 488,192 117,628 605,820 308,916 86,318 400,000 66,060 14,796 876,090 (270,270) 87,917 87,917 (182,353) 1,804,576 Total $ 12,482,669 419,292 3,455,931 3,244,484 84,290 1,356,013 1,750,580 22,793,259 2,871,963 902,634 2,203,803 3,424,566 2,483,910 7,786,590 1,348,750 448,474 33,074 21,503,764 1,289,495 927,637 (2,402,637) 170,156 (1,304,844) (15,349) 18,356,299 $ 1,622,223 $ 18,340,950 Net change in fund balances - Total Governmental Funds Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, for governmental activities, those capital outlays other than the noncapitalizable items are shown in the Statement of Activities and the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense: - Capital Outlay - Depreciation Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. - Compensated Absences The issuance of capital leases provides current financial resources to to governmental funds, but issuing debt increases long-term liabilities in the Statement of Activities. Repayment of bond and lease principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Assets: - Capital Lease Principal Payments - Bond Principal Payments and Retirements Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. - Change in accrued interest payable on outstanding bonds - Amortization of deferred loss on refunding and bond premium - Amortization of original issue discount - Amortization of bond issuance costs The internal service fund is used by management to charge the rental cost of certain vehicles and equipment to individual funds. The increase in net assets of the internal service fund is included in governmental activities. $ (15,349) 7,199,713 (1,719,136) 5,480,577 (19,839) (170,156) 114,562 1,348,750 1,463,312 5,044 (7,985) (3,024) (8,221) (14,186) 306,818 Change in Net Assets of Governmental Activities $ 7,031,177 23 TOWN OF AVON, COLORADO STATEMENT OF NET ASSETS PROPRIETARY FUNDS DECEMBER 31, 2007 ASSETS Current Assets: Cash and Cash Equivalents Receivables: - Accounts - Intergovernmental Inventory Total Current Assets Noncurrent Assets: Capital Assets: - Land - Buildings - Machinery and Equipment - Accumulated Depreciation Net Capital Assets \ Total Noncurrent Assets Total Assets LIABILITIES Current Liabilities: Accounts Payable Accrued Liabilities Accrued Interest Payable Deposits and Reserves Compensated Absenses Payable Due to Other Funds Certificates of Participation - Current Capital Leases Payable - Current Total Current Liabilities Noncurrent Liabilities: Certificates of Participation Capital Leases Payable Business -Type Activities - Enterprise Funds Fleet Transit Maintenance Fund Fund Totals Governmental Activities - Internal Service Fund 50,037 $ 124,296 $ 174,333 $ 1,700,234 400 400 817,866 166,097 983,963 410,661 410,661 868,303 701,054 1,569,357 1,700,234 130,384 130,384 16,650 6,269,748 6,286,398 1,370,694 2,640,429 185,445 2,825,874 4,375,042 (1,221,963) (1,826,510) (3,048,473) (2,722,700) 1,435,116 4,759,067 2,303,419 5,460,121 6,194,183 3,023,036 7,763,540 4,723,270 3,869 42,464 46,333 33,981 16,643 50,624 - 14,331 14,331 1,598 - 1,598 35,174 37,515 72,689 400,000 100,000 500,000 247,500 247,500 11,421 11,421 43,077 474,622 469,874 944,496 43,077 3,251,250 3,251,250 32,822 32,822 294,892 Total Noncurrent Liabilities 3,284,072 3,284,072 294,892 Total Liabilities 474,622 3,753,946 4,228,568 337,969 NET ASSETS Investment in Capital Assets, net of Related Debt 1,435,116 1,216,074 2,651,190 2,685,067 Unrestricted 393,681 490,101 883,782 1,700,234 Total Net Assets $ 1,828,797 $ 1,706,175 $ 3,534,972 $ 4,385,301 The accompanying notes are an integral part of the financial statements. 24 TOWN OF AVON, COLORADO STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS PROPRIETARY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2007 Operating Revenues: Charges for Services Other Operating Revenues Total Operating Revenues Operating Expenses: Cost of Operations Depreciation Total Operating Expenses Operating Income (Loss) Nonoperating Revenues (Expenses): Grant Revenues Loss on Disposal of Capital Assets Interest Expense Total Nonoperating Revenues (Expenses) Income (Loss) Before Contributions and Transfers Capital Asset Contributions Transfers In Increase in Net Assets Total Net Assets, Beginning of Year Total Net Assets, End of Year Business -Type Activities - Enterprise Funds Fleet Transit Maintenance Fund Fund Totals Governmental Activities - Internal Service Fund $ 1,132,804 $ 2,087,945 $ 3,220,749 $ 525,638 23,825 68,943 92,768 4,574 1,156,629 2,156,888 3,313,517 530,212 2,176,694 1,946,423 4,123,117 144,445 231,390 375,835 2,321,139 2,177,813 13,947 526,619 4,498,952 540,566 (1,164,510) (20,925) (1,185,435) (10,354) 684,349 684,349 (184,587) (184,587) 684,349 (184,587) (10,108) 499,762 (10,108) (480,161) (205,512) (685,673) (20,462) 1,315,000 160,000 1,475,000 327,280 834,839 (45,512) 789,327 306,818 993,958 1,751,687 2,745,645 4,078,483 $ 1,828,797 $ 1,706,175 $ 3,534,972 $ 4,385,301 The accompanying notes are an integral part of the financial statements. 25 TOWN OF AVON, COLORADO STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2007 Cash Flows From Operating Activities Cash Received from Customers and Users Cash Received from Interfund Services Provided Cash Payments to Suppliers Cash Payments to Employees Cash Payments for Interfund Services Used Other Operating Revenues Net Cash Provided by (Used in) Operating Activities Cash Flows From Noncapital Financing Activities Deposits Received Deposits Refunded Advances from Other Funds Transfer In from Other Funds Net Cash Provided by Noncapital Financing Activities Cash Flows From Capital Financing Activities Acquisition and Construction of Capital Assets Proceeds from Sales of Capital Assets Capital Lease Proceeds Interest Paid on Long-term Debt Principal Paid on Long-term Debt Net Cash Used in Capital Financing Activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning of Year Cash and Cash Equivalents, End of Year Business -Type Activities - Enterprise Funds Transit Fund $ 1,276,855 (651,799) (1,278,667) (251,422) 23,825 (881,208) 3,603 (4,105) 300,000 1,315,000 1,614,498 (880,106) (880,106) (146,816) 196,853 $ 50,037 The accompanying notes are an integral part of the financial statements. Fleet Maintenance Fund $ 1,632,107 568,505 (1,138,287) (827,808) 68,943 Totals Governmental Activities - Internal Service Fund $ 2,908,962 $ 568,505 (1,790,086) (2,106,475) (251,422) 92,768 303,460 (577,748) 3,603 (4,105) 300,000 160,000 1,475,000 160,000 1,774,498 (16,300) (185,473) (246,556) (896,406) (185,473) (246,556) (448,329) (1,328,435) 15,131 (131,685) 109,165 306,018 525,638 (13,947) 4,574 516,265 (860,037) 86,272 337,969 (435,796) 80,469 1,619,765 $ 124,296 $ 174,333 $ 1,700,234 26 Business -Type Activities - Enterprise Funds Fleet Transit Maintenance Fund Fund RECONCILIATION OF OPERATING LOSS TO NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES Totals Governmental Activities - Internal Service Fund Operating Loss $ (1,164,510) $ (20,925) $ (1,185,435) $ (10,354) Adjustments to Reconcile Operating Loss to Net Cash Provided by Used in) Operating Activities Depreciation Change in Assets and Liabilities: Decrease in Accounts Receivable Decrease in Intergovernmental Receivable Increase in Inventory Increase (Decrease) in Accounts Payable Increase in Accrued Liabilities Increase in Compensated Absences Payable Total Adjustments 144,445 231,390 375,835 2,898 72,121 75,019 141,153 40,546 181,699 - (58,538) (58,538) (8,961) 30,470 21,509 1,796 5,143 6,939 1,971 3,253 5,224 283,302 324,385 526,619 607,687 526,619 Net Cash Provided by (Used in) Operating Activities $ (881,208) $ 303,460 $ (577,748) $ 516,265 NONCASH INVESTING, CAPITAL AND FINANCING ACTIVITIES Noncash Transactions Affecting Financial Position Contributions of Capital Assets from Governmental Activities $ $ 327,280 27 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 The financial statements of the Town of Avon have been prepared in conformity with generally accepted accounting principles ("GAAP") as applied to governmental entities. The Governmental Accounting Standards Board ("GASB") is the accepted standard -setting board for establishing governmental accounting and financial reporting principles. The following notes are an integral part of the Town's Comprehensive Annual Financial Report. Note 1. Summary of Significant Accounting Policies A. Financial Reporting Entity Primary Government. The Town of Avon, Colorado, was incorporated as a Town on April 24, 1978. On June 13, 1978, the citizenry voted to become a Home Rule City, as authorized by Article 20 of the Colorado State Constitution. The Town operates under a Council - Manager form of government and provides the following services as authorized by its charter: public safety, highways and streets, culture -recreation, public improvements, community development, planning and zoning, transportation, and general administrative services. As required by generally accepted accounting principles, these financial statements present the Town of Avon (the primary government) and its component units for which the Town is considered financially accountable. Financial accountability exists if the Town appoints a voting majority of an organization's governing board and is able to impose its will on the organization, or if the organization provided benefits to, or imposes financial burdens upon the Town. Blended component units, although legally separate entities, are, in substance, part of the Town's operations and so data from these units are combined with data of the Town. The Town's blended component units are - Town of Avon Finance Authority (Authority) — The Authority was incorporated in 1998 as a Colorado nonprofit corporation, with the sole purpose of facilitating Town financings, including capital leases. The Authority has a three -member board of directors who serve without compensation and have no private or proprietary interest in the Authority. The Authority's activities have been collapsed and blended into the Town's Debt Service and Fleet Maintenance funds. The Authority is included in the Town's financial statements because the Town appoints the board members of the Authority and has financial accountability for the Authority. This component unit does not issue separate financial statements. Avon Urban Renewal Authority (AURA) — The AURA was established in August, 2007 to undertake urban renewal plans and projects with the Town. All members of the governing body are Town Council members. For financial reporting purposes, AURA is blended into the Town's financial statements and is reported in a single special revenue fund. Separate financial statements of the AURA are not prepared. 28 B. Government -wide and Fund Financial Statements Government -wide Financial Statements. The government -wide financial statements (i.e. the Statement of Net Assets and the Statement of Activities) report information on all non - fiduciary activities of the Town (the primary government) and its component unit. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which primarily rely on fees and charges for support. As a general rule, the effect of interfund activity has been eliminated to from the government -wide financial statements. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or business segment are offset by program revenues and helps identify the extent to which each is self-financing or draws from the general revenues of the Town. Direct expenses are those that are clearly identifiable with a specific function or business segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function and, 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or business segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Fund Financial Statements. Fund financial statements report detailed information about the Town with the focus on major funds rather than on reporting funds by type. Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Nonmajor funds are aggregated and presented in a single column. The internal service fund is presented in a single column on the face of the proprietary fund statements. C. Measurement Focus, Basis of Accounting and Financial Statement Presentation Measurement Focus and Basis of Accounting. The government -wide financial statements have been prepared using the economic resources measurement focus and the accrual basis of accounting. This is the same approach used in the preparation of the proprietary fund financial statements. Revenues are recognized when earned and expenses are recognized when the liability is incurred regardless of the timing of related cash flows. Depreciation is computed and recorded as an operating expense. Expenditures for property, plant and equipment are shown as increases in assets and redemption of bonds and notes are recorded as a reduction in liabilities. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenue is recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period (60 days). The major sources of revenue which are susceptible to accrual 29 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 are property taxes, accommodations and sales taxes, and certain intergovernmental revenues. Expenditures generally are recorded when the liability is incurred, as under full accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Financial Statement Presentation — Fund Accounting. A fund is defined as a fiscal and accounting entity with a self -balancing set of accounts which are segregated for the purpose of accounting for specific activities. The Town uses funds to report results of operations and financial position, and demonstrate compliance with legal, contractual and regulatory requirements. The Town's funds are classified into two broad fund categories and six generic fund types for financial reporting purposes: Governmental funds include the general, special revenue, debt service, and capital projects funds. Proprietary funds include enterprise funds and an internal service fund. The Town's major governmental funds are: • General Fund — This is the Town's primary operating fund. It is used to account for all activities of the Town not required to be accounted for in some other fund. • Water Fund — This fund is used to account for the cost of maintaining certain water - related assets and for the receipt of water surcharges and tap fees within the Town limits. • Debt Service Fund — This fund is used to account for the accumulation of resources and payment of principal and interest on the Town's general obligation and sales tax revenue bonds. • Capital Projects Fund — This fund is used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of all the Town's enterprise and internal service funds are charges to customers for sales and services. Operating expenses for enterprise and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. The Town's major proprietary funds are: • Transit Fund — This fund is used to account for the activities involved in operating the Town's transportation system. In addition to transportation routes within the 30 Town of Avon, the Town contracts with other entities for management and operation of their transportation systems within Eagle County. • Fleet Maintenance Fund — This fund is used to account for the accumulation and allocation of costs associated with the maintenance of vehicles and rolling stock for the Town and certain other third party governmental entities. The Town's only internal service fund is the Equipment Replacement Fund. This fund is used to account for the rental of certain vehicles and equipment to other departments for the accumulation of funds for future replacement. Private -sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both the government -wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board. Governments also have the option of following subsequent private -sector guidance for their business -type activities and enterprise funds, subject to this same limitation. The Town has elected not to follow subsequent private -sector guidance. D. Budgets Budgets are adopted on a basis consistent with generally accepted accounting principles for all funds, with the exception of proprietary funds which are budgeted on the modified accrual basis of accounting. According to the Town's Charter, all appropriations except for capital projects or special revenue funds lapse at fiscal year-end. However, as a matter of practice, the Town adopts annual budgets for all funds. During the year, changes may be made to budgets by adoption of supplemental amendments by resolution of the Town Council. E. Cash and Investments The Town concentrates the cash resources of its various funds in order to facilitate the management of cash. The balance in this concentration account is available to meet the Town's current operating requirements. Cash resources in excess of current requirements is invested in various interest -bearing securities and disclosed as part of the Town's investments. Town Charter and Colorado State statutes authorize the Town to invest its excess funds in direct U.S. Government securities, agencies, bonds and other obligations of states and political subdivisions, corporate bonds, money market mutual funds, and local government investment pools. Investments are stated at fair value on the balance sheet except for money-market investments that have a remaining maturity at time of purchase of one year or less. Investment income is recognized when earned. 31 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 F. Inventories Inventories are valued at cost using the first-in/first-out (FIFO) method. The costs of any governmental fund inventories are recorded as expenditures when consumed rather than when purchased. G. Restricted Assets Certain cash and cash equivalents of the Capital Projects Fund are classified as restricted assets because their use is completely restricted by an agreement between the Town and the developer of a parcel of land within the Town called Tract C. Fifty,percent (50%) of the real estate transfer taxes attributable to the first sale of each deeded time-share is subject to rebate to the developer upon the opening of a hotel on Tract C on or prior to June 1, 2007. Restricted assets in the amount of $567,341 are reported in the Debt Service Fund. This amount consists of a $562,500 required debt service reserve account and an additional $4,841 in a certificate account for the Series 1998 Certificates of Participation. Both of these accounts are held in the trust department of American National Bank. When both restricted and unrestricted resources are available for use, it is the Town's policy to use unrestricted resources first, then restricted, as they are needed. H. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets are reported in the applicable governmental or business -type activities columns in the government -wide financial statements. It is the Town's policy to capitalize expenditures with a cost greater than $5,000 and an estimated useful life of more than one year. All purchased capital assets are stated at cost or estimated historical cost if actual historical records are not available. Donated capital assets are recorded at their estimated fair market value at the date of contribution. Major outlays for capital improvement projects are capitalized as projects are completed. The Town's infrastructure consists of streets and roads, bridges, stone drainage, water rights and storage, irrigation ditches, bike paths, and public parking. The costs of normal maintenance and repair that do not add to the value of the asset or extend the estimated useful life are not capitalized but charged to operations as incurred. Depreciation of property, plant and equipment is computed using the straight-line method over the following estimated useful lives: Buildings and Facilities Infrastructure Vehicles and Rolling Stock Machinery and Equipment 20-40 years 35-50 years 7-15 years 7-10 years 32 I. Long-term Obligations In the government -wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-teiin obligations are reported as liabilities in the applicable governmental activities, business -type activities, or proprietary fund type statement of net assets. Bond premiums and discounts, issuance costs, and loss on refunding are deferred and amortized over the life of the bonds using the straight-line method, which approximates the interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds are reported as debt service expenditures. J. Property Taxes Property taxes are levied by the Town Council. The levy is based on the assessed valuation of property located within the Town as determined by the County Assessor generally as of January 1 of each year. The levy is normally set by December 15 by certification to the County Commissioners. The County Treasurer collects the property taxes during the ensuing calendar year and remits the taxes collected to the Town on a monthly basis. Property taxes are payable in full by April 30, or if in two equal installments, by February 28 and June 15. Delinquent taxpayers are notified in August and generally sales of the tax liens on delinquent properties are held in November or December. Property taxes, net of estimated uncollectible taxes, are recorded as receivable in the year levied and offset to deferred revenue since they typically do not meet the availability criterion. K. Compensated Absences It is the Town's policy to permit employees to accumulate earned but unused personal time off (a combination of vacation and holidays) and sick pay benefits. There is no liability for unpaid accumulated sick leave since the Town's policy is to not pay for accumulated sick leave when employees separate from service. The liability for compensated absences is recorded as a non -current liability in the government -wide financial statements. The current portion of this debt is estimated based on historical trends. In the fund financial statements governmental funds report a compensated liability payable only if they have matured, for example, as a result of employee resignations and retirements, while the proprietary funds report the liability as it is incurred. Within the governmental funds, the General Fund typically is used to liquidate any liabilities for compensated absences. 33 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 L. Fund Equity In the fund financial statements, reserves are used to segregate portions of fund balance or net assets that are legally restricted for specific future uses or not available for appropriation. Designated fund balances represent tentative plans for future use of financial resources. The Avon Urban Renewal Authority Fund, a nonmaj or fund, had a deficit fund balance of $2,113 at December 31, 2007. The Town considers all unreserved fund balances to be "reserves" for future operations or capital replacement as defined within Article X, Section 20 of the Constitution of the State of Colorado (see Note 8). M. Statements of Cash Flows For purposes of the statement of cash flows, the Town considers all highly liquid investments with a maturity when purchased of three months or less and all local government investment pools to be cash equivalents. N. Debt Costs Debt issuance costs in the amount of $73,300 (net of accumulated amortization of $25,348) are included in other assets. Unamortized premiums of $57,020 (net of accumulated amortization of $19,718) and loss on refundings (contra -liability) of $128,216 (net of accumulated amortization of $44,338) are reflected in noncurrent liabilities. Capitalized debt costs are amortized over the remaining lives of the related debt issues using the straight-line method, which approximates the interest method. Note 2. Legal Compliance — Budgets No later than October 15th, the Town Manager submits to the Mayor and Town Council a proposed budget for the calendar year commencing the following January 1st. The budget is prepared by fund, department, program and project and includes information on the prior year, current estimates and requested appropriations and estimated revenues for the upcoming year. The Town Council holds public hearings and may change appropriations except for expenditures required by law for debt service or for estimated cash deficits. No change to the budget may increase the authorized expenditures to any amount greater than the total amount of funds available. The Town Council must adopt the budget by resolution prior to December 15th. Once adopted, the Town Council may at any time, by resolution, amend the budget. In addition, the Town Manager may transfer part or all of any unencumbered appropriation balance among programs within a department. A department is defined by the Town as a distinct, principal or specialized division (i.e. the department of public works). Expenditures may not legally exceed budgeted appropriations at the fund level. Budgetary comparisons in the accompanying combined financial statements and in the individual fund 34 statements are presented at a lower -than -required level of control to facilitate detailed financial analysis. The Town incurred expenditures in excess of appropriations for the year ended December 31, 2007, in the Avon Urban Renewal Authority Fund and Fleet Maintenance Fund by $23,516 and $89,035, respectively. According to Colorado State Statute this may be a violation of the Local Government Budget Law. Note 3. Cash and Investments Cash and investments as of December 31, 2007 are classified in the accompanying financial statements as follows: Cash and Cash Equivalents Investments Restricted Assets - Cash and Cash Equivalents $ 4,431,127 15,061,707 567,341 Total $ 20,060,175 Cash and investments as of December 31, 2007 consist of the following: Cash on Hand Deposits With Financial Institutions Investments $ 6,175 2,031,631 18,022,369 Total $ 20,060,175 Investments Authorized by the Town of Avon Investment Policy The table below identifies the investment types that are authorized for the Town by the Town's investment policy. The table also identifies certain provision of the Town's investment policy that address interest rate risk, credit risk, and concentration of credit risk. Authorized Investment Type U.S. Treasury Obligations Federal Agency Securities Federal Instrumentality Securities Repurchase Agreements Commercial Paper General Obligation Debt Revenue Obligation Debt Local Government Investment Pools Money Market Funds Time Certificates of Deposit Maximum Maximum Percentage Maturity Of Portfolio 5 years None 5 years None 5 years None 180 days None 270 days 20% 5 years None 5 years None N/A None N/A None 1 year None Maximum Investment In One Issuer None None None None 5% None None None None None 35 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair market value to changes in market interest rates. The investment policy of the Town states that, to the extent possible, investments shall be matched with anticipated cash flow requirements and known future liabilities. Unless matched to a specific cash flow requirement, the Town will not invest in securities maturing more than five years from the date of purchase. In addition, the Town shall maintain at least 15% of its total investment portfolio in investments maturing in 120 days or less. At least 10% of the portfolio shall be invested in overnight investments or securities that can be sold to raise cash on one day's notice. Information about the sensitivity of the fair values of the Town's investments to market interest rate fluctuations is provided by the following table that shows the distribution of the Town's investments by maturity: Investment Type U.S. Treasury Obligations Federal Instrumentality Securities: Federal Farm Credit Bank Federal Home Loan Bank Federal Home Loan Mortgage Corp. Federal National Mortgage Assn. Local Government Investment Pools Money Market Funds Held by Bond Trustee: Local Government Investment Pools Total Credit Risk $ 1,013,100 2,660,357 6,413,670 4,061,750 912,830 1,664,001 729,320 567,341 $ 18,022,369 Weighted Average Maturity (in Years) 0.89 3.03 1.75 1.35 1.48 NA NA NA Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. All of the Town's investments are rated AAA or AAAm by Standard and Poors, and Aaa by Moody's. Concentration of Credit Risk With the exception of commercial paper investments, the investment policy of the Town contains no limitations on the amount that can be invested in any one issuer. Commercial paper issuers are limited to no more than 5% of the Town's portfolio. The Town had no investments in commercial paper at December 31, 2007. 36 Investments in any one issuer (other than U.S. Treasury obligations, mutual funds, and local government investment pools) that represent 5% or more of total Town investments are as follows: Issuer Federal Farm Credit Bank Federal Home Loan Bank Federal Home Loan Mortgage Corp. Federal National Mortgage Assn. Custodial Credit Risk Investment Type Federal Instrumentality Securities Federal Instrumentality Securities Federal Instrumentality Securities Federal Instrumentality Securities Reported % of Total Amount Investments $ 2,660,357 14.8% 6,413,670 35.6% 4,061,750 22.5% 912,830 5.1% Deposits. Custodial credit risk for deposits is the risk that, in the vent of the failure of a depository financial institution, the Town would not be able to recover its deposits or would not be able to recover collateral securities that are in the possession of an outside party. The Colorado Public Deposit Protection Act (PDPA) requires that cash be deposited in eligible public depositories and that deposits in excess of federal insurance levels must be collateralized. The eligible collateral is deteiuiined by the PDPA. PDPA allows the institution to create a single collateral pool for all public funds with the Town being a named participant in the single institution collateral pool. The minimum pledging requirement is 102% of the uninsured deposits. The Colorado State Banking Board verifies the market value at least monthly. Bank assets (usually securities) are required by PDPA to be delivered to a third -party institution for safekeeping, and pledged to the Colorado Division of Banking. Based on the above, the Colorado State Auditor has concluded that there is no custodial risk for public deposits collateralized under PDPA. Investments. Custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker -dealer) to a transaction, the Town would not be able to recover the value of its investment or collateral securities that are in the possession of another party. The Town's investment policy provides that all investment securities, except certificates of deposit, local government investment pools, and money market funds purchased by the Town shall be settled on a delivery versus payment basis and will be delivered by either book entry or physical delivery and will be held in third -party safekeeping by the Town's approved custodian bank, its correspondent bank or the Depository Trust Company. An approved Safekeeping Agreement must be executed with each custodian bank prior to utilizing that bank's safekeeping services and to be eligible a financial institution must have an average Highline Banking Data Services Rating of 20 or better. The Town's depository bank, FirstBank of Avon, had a rating of 43 at December, 2007. 37 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 Local Government Investment Pools Local government investment pools are trusts established for local government entities in Colorado to pool surplus funds. The State Securities Commissioner administers and enforces all State statutes governing the trusts. The trusts operate similarly to a money market fund and each share is equal in value to $1.00. A designated custodial bank serves as custodian pursuant to a custodian agreement. The custodian acts as safekeeping agent for the trusts' investment portfolios and provides services as the depository in connection with direct investments and withdrawals. The custodian's internal records segregate investments owned by the trusts. As of December 31, 2007, the Town of Avon held investments in the Colorado Local Government Liquid Asset Trust (Colotrust). Colotrust offers shares in two portfolios, Prime and Plus. Both portfolios may invest in U.S. Treasury securities and repurchase agreements collateralized by U.S. Treasury securities. Colotrust Plus may also invest in certain obligations of U.S. government agencies, highest rated commercial paper and repurchase agreements collateralized by certain obligations of U.S. government agencies. Note 4. Capital Assets Capital asset activity for the year ended December 31, 2007 was as follows: Beginning Ending Balance Increases Decreases Balance Governmental Activities: Capital Assets, Not Being Depreciated: Land Public Art Water Rights Construction in Progress Total Capital Assets, Not Being Depreciated Capital Assets, Being Depreciated: Buildings Machinery and Equipment Infrastructure Total Capital Assets, Being Depreciated Less Accumulated Depreciation: Buildings Machinery and Equipment Infrastructure Total Accumulated Depreciation Total Capital Assets, Being Depreciated, Net $ 8,791,262 $ 46,377 $ - $ 8,837,639 1,361,400 - 1,361,400 1,442,986 - 1,442,986 670,810 6,979,996 (1,418,739) 6,232,067 12,266,458 7,026,373 (1,418,739) 17,874,092 10,450,243 720,564 (7,891) 11,162,916 3,829,888 1,042,823 (497,669) 4,375,042 34,930,738 1,020,030 35,950,768 49,210,869 2,783,417 (505,560) 51,488,726 (4,141,703) (360,202) 1,381 (4,500,524) (2,229,456) (458,650) 403,779 (2,284,327) (20,289,074) (1,426,904) (21,715,978) (26,660,233) (2,245,756) 405,160 (28,500,829) 22,550,636 537,660 ( 100,400) 22,987,897 Governmental Activities Capital Assets, Net $ 34.817,094 $_:/,_5_6A-,.04 $ (1,519,139) $ 40,861.989 38 Beginning Ending Balance Increases Decreases Balance Business -type Activities: Capital Assets, Not Being Depreciated: Land Capital Assets, Being Depreciated: Buildings Machinery and Equipment Total Capital Assets, Being Depreciated $ 130,384 $ $ $ 130,384 6,286,398 - 6,286,398 1,947,353 896,408 (17,887) 2,825,874 8,233,751 896,408 (17,887) 9,112,272 Less Accumulated Depreciation: Buildings and Facilities (1,501,173) (214,691) (1,715,864) Machinery and Equipment (1,189,350) (161,146) 17,887 (1,332,609) Total Accumulated Depreciation (2,690,523) (375,837) 17,887 (3,048,473) Total Capital Assets, Being Depreciated, Net 5,543,228 520,571 6,063,799 Business -type Activities Capital Assets, Net $ 5,673,612 $ 520,571 $ $ 6,194,183 Depreciation expense was charged to functions/programs of the Town as follows: Governmental Activities: General Government Community Development Public Safety Public Works and Utilities, including depreciation of general infrastructure assets Recreation and Culture Total Depreciation Expense — Governmental Activities Business -type Activities: Transportation Fleet Maintenance Total Depreciation Expense — Business -type Activities Note 5. Long-term Debt $ 146,743 5,863 111,669 1,688,724 292,757 $ 2,245,756 $ 144,445 231,390 $ 375,835 General Obligation Bonds. The Town has issued general obligation bonds in order to provide funds for the acquisition and construction of major capital facilities and to refund outstanding general obligation bonds. These bonds are direct obligations and pledge the full faith and credit of the Town and are ultimately secured by the Town's general ad valorem tax collections. 39 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 General Obligation Bonds — Avon Metropolitan District. Effective May 31, 1998, the Avon Metropolitan District was dissolved pursuant to an Agreement for Dissolution adopted by both the Avon Metropolitan District and the Town of Avon and executed with the District Court of Eagle County. According to the Agreement, the District shall continue in existence for the sole purpose of securing payment in full of the principal and interest of existing indebtedness. A new debt service fund was created by the Town in order to account for the payment of principal and interest on the existing indebtedness, consisting of Series 1990 General Obligation Refunding Bonds. The Town Council was appointed to act as the District Board of Directors in order to set mill levies as necessary to pay the outstanding indebtedness. The Series 1990 bonds were subsequently refunded in 2001 by issuing Series 2001 Avon Metropolitan District General Obligation Refunding Bonds. General obligation bonds currently outstanding at December 31, 2007, are as follows: Purpose Interest Rates Amount General Government - Refunding General Government — Avon Metropolitan District Refunding General Government - Refunding 4.10% - 5.30% $ 605,000 3.50% - 4.20% 1,315,000 3.00% - 4.00% 3,546,798 $ 5,466,798 Annual debt service requirements to maturity for general obligation bonds outstanding at December 31, 2007, are as follows: Year Ending December 31 2008 2009 2010 2011 2012 2013-2016 Total Governmental Activities Principal Interest $ 970,672 $ 213,811 826,126 174,438 865,000 135,108 425,000 107,397 445,000 90,398 1,935,000 192,522 $ 5,466.798 $ 913,674 Revenue Bonds. The Town has issued bonds whereby the bonds are payable solely from and secured by an irrevocable first lien on the Town's sales tax revenues. These revenue bonds were issued to refund previously issued revenue bonds that were used for construction of a recreation center and for acquisition of land for a public works and transportation facility. Revenue bonds outstanding at December 31, 2007, are as follows: Purpose General Government — Refunding Interest Rates Amount 3.25% - 4.55% $2,770,000 40 Annual debt service requirements to maturity for revenue bonds outstanding at December 31, 2007, are as follows: Year Ending December 31 2008 2009 2010 2011 2012 2013-2014 Total Governmental Activities Principal Interest $ 350,000 370,000 380,000 395,000 405,000 870,000 $ 123,165 108,815 93,275 75,985 58,013 59,832 $ 2,770,000 $ 519,085 Certificates of Participation. In 1998, the Town of Avon Finance Authority issued Certificates of Participation in order to finance the cost of constructing a fleet maintenance facility. The Certificates evidence assignments of proportionate interest in rights to receive payments pursuant to an annually terminable Lease Purchase and Sublease Agreement, dated as of July 1, 1998, and entered into between the Authority as lessor, and the Town of Avon as lessee. In 1999, the fleet maintenance facility was completed and the proceeds from the Certificates that were used directly in the construction of the fleet maintenance facility in the amount of $5,141,250 (approximately 75%) were capitalized in the Fleet Maintenance Fund and are reported as Capital Leases Payable. Certificates of Participation outstanding at December 31, 2007, are as follows: Purpose Interest Rates Amount General Government — Fleet Maintenance Facility 3.90% - 5.00% $ 4,665 ,000 Annual debt service requirements to maturity for Certificates of Participation outstanding at December 31, 2007, are as follows: Year Ending December 31 2008 2009 2010 2011 2012 2013-2017 2018 Total Governmental Activities Principal Interest $ 82,500 $ 57,324 86,250 53,611 90,000 49,600 95,000 45,280 100,000 40,625 578,750 123,063 133,750 6,687 $ 1,166,250 $ 376,190 Business -type Activities December 31 Principal $ 171,969 160,832 148,800 135,840 121,875 369,187 20,063 $ 247,500 258,750 270,000 285,000 300,000 1,736,250 401,250 $ 3,498,750 $ 1,128,566 41 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 Capital Lease Obligations. The following leases are renewable on an annual basis, at the option of the Town, for consecutive one year periods. Upon final payment, title to the leased assets will pass to the Town. • Lease obligation for equipment with a total cost of $338,571 and a book value net of accumulated depreciation at December 31, 2007 of $212,731. Due in seven annual installments of $56,794 through March, 2010. Amortization is based on an interest rate of 4.15%. The Town may terminate the lease by paying the applicable purchase option price on any scheduled payment. Balance at December 31, 2007 is $157,161. • Lease obligation for equipment with a total cost of $93,598 and a book value net of accumulated depreciation at December 31, 2007 of $54,866. Due in five annual installments of $20,965 through February, 2010. Amortization is based on an interest rate of 3.35%. The Town may terminate the lease by paying the applicable purchase option price on any scheduled payment. Balance at December 31, 2007 is $58,905. • Lease obligation for equipment with a total cost of $169,556 and a book value net of accumulated depreciation at December 31, 2007 of $148,209. Due in five annual installments of $39,006 through December, 2011. Amortization is based on an interest rate of 4.20%. The Town may terminate the lease by paying the applicable purchase option price on any scheduled payment. Balance at December 31, 2007 is $140,922. • Lease obligation for equipment with a total cost of $508,125 and a book value net of accumulated depreciation at December 31, 2007 of $486,291. Due in seven annual installments of $83,972 through December, 2014. Amortization is based on an interest rate of 3.78%. The Town may terminate the lease by paying the applicable purchase option price on any scheduled payment. Balance at December 31, 2007 is $508,125. Annual debt service requirements to maturity for Capital Lease Obligations outstanding at December 31, 2007, are as follows: Year Ending December 31 2008 2009 2010 2011 2012 2013 2014 Total Governmental Activities Principal Interest $ 155,695 161,807 168,161 101,202 75,126 77,966 80,913 $ 31,863 25,750 19,396 12,792 8,845 6,006 3,059 Business -type Activities Principal Interest $ 11,421 11,868 12,333 8,621 $ 1,758 1,311 845 362 $ 820,870 $ 107,711 $ 44,243 $ 4,276 42 Changes in Long-term Liabilities. Long-term liability activity for the year ended December 31, 2007, was as follows: Beginning Ending Due Within Balance Additions Deletions Balance One Year Governmental Activities: Bonds Payable: - General Obligation Bonds $ 6,393,774 $ $ 926,976 $ 5,466,798 $ 970,672 - Revenue Bonds 3,110,000 340,000 2,770,000 350,000 - Certificates of Participation 1,245,000 78,750 1,166,250 82,500 10,748,774 1,345,726 9,403,048 1,403,172 Bond Premium 63,415 6,395 57,020 6,395 - Loss on Refunding (142,596) (14,380) (128,216) (14,380) Total Bonds Payable 10,669,593 1,337,741 9,331,852 1,395,187 Capitalized Lease Obligations 427,307 508,125 114,562 820,870 155,695 Compensated Absences 278,246 578,441 558,602 298,085 298,085 Governmental Activity Long- term Liabilities $11,375,146 $ 1,086,566 $ 2,010,905 $10,450,807 $1,848,967 Business -type Activities: Compensated Absences $ 67,465 $ 174,271 $ 169,047 $ 72,689 $ 72,689 Certificates of Participation 3,735,000 - 236,250 3,498,750 247,500 Capitalized Lease Obligations 54,549 10,306 44,243 11,421 Business -type Activity Long- term Liabilities $ 3,857,014 $ 174,271 $ 415,603 $ 3,615,682 $ 331,610 Conduit Debt Obligations. The Town has sponsored the issuance of revenue bonds in prior years to provide financial assistance to private -sector entities for the acquisition and construction of facilities deemed to be in the public interest. Neither the Town, the State of Colorado, nor any political subdivision thereof is obligated in any manner for repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the accompanying general purpose financial statements. Conduit debt obligations at December 31, 2007, are described as follows: Eaglebend Affordable Housing Corporation. The Eaglebend Affordable Housing Corporation (Eaglebend) was formed on October 23, 1990, to help provide for affordable housing within the Town of Avon. Eaglebend operates exclusively on behalf and for the benefit of the Town to operate a 294 unit apartment project within the Town. The Town approved the foiiiiation and the issuance of the revenue bonds to finance the project and will obtain full legal title to the land, buildings and equipment upon payment in full of the bonds issued by Eaglebend. On August 30, 2006, Eaglebend issued $18,495,000 of Multifamily Housing Project Revenue Refunding Bonds Series 2006A, Series 2006B, and Series C Subordinate Multifamily Housing Project Bonds in order to defease $17,455,000 of outstanding Series 43 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 1997A Eaglebend Affordable Housing Corporation Revenue Refunding Bonds, and $1,355,000 of outstanding Series 1997B&C Subordinate Eaglebend Affordable Housing Corporation Revenue Refunding Bonds. At December 31, 2007, there was $18,215,000 outstanding in Multifamily Housing Project Revenue Refunding Bonds, Series 2006A, Series B, and Series C Subordinate Multifamily Housing project Bonds. Eaglebend Dowd Affordable Housing Corporation. The Eaglebend Dowd Affordable Housing Corporation (Dowd) was formed on March 24, 1998, to help provide for affordable housing within Eagle County. Dowd operates a 50 unit apartment project within Eagle County. The Town approved the formation and the issuance of the revenue bonds to finance the project and will obtain full legal title to the land, buildings and equipment upon payment in full of the bonds. The Town, however, is in no way obligated to pay the debt service on the bonds. In 2003, the Town approved the issuance by Dowd of $9,520,000 in Series 2003 Refunding Revenue Bonds in order to defease the outstanding Series 1998A Revenue Bonds by placing the proceeds of the Series 200'3 bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. As of December 31, 2007, there was $9,125,000 outstanding in Series 2003 Refunding Revenue Bonds, and $1,600,000 outstanding in Series 1998 B&C Subordinate Revenue Bonds. Buffalo Ridge I Apartments Project. The Buffalo Ridge I Apartment Project consists of 68 units composed of 2 and 3 bedroom units in four buildings located on the north side of Interstate 70 east of the Town of Avon municipal fleet maintenance facility. The owner of the Buffalo Ridge I Apartments is the Buffalo Ridge Affordable Housing Corporation. Multifamily housing project revenue bonds were issued by Buffalo Ridge Affordable Housing Corporation to finance this project. Pursuant to the plan of financing, this project will be transferred to the Town of Avon upon the repayment in full of the outstanding bonds. As of December 31, 2007, there was $10,007,002 outstanding in Buffalo Ridge Affordable Housing Corporation Multifamily Housing Project Revenue Bonds. The Town is in no way obligated to pay the debt service on the bonds. The project above is part of a total development comprised of 244 units. The Buffalo Ridge II Apartment Project consists of approximately 176 units in eleven (11) three-story buildings. The Town of Avon issued multifamily housing revenue bonds dated May 1, 2002, in order to provide financing to Buffalo Ridge II, LLLP, a Colorado limited liability partnership formed for the principal purpose of owning the project. As of December 31, 2007, there was $11,000,000 outstanding in Series 2002A Multifamily Housing Project Revenue Bonds, and $4,390,000 outstanding in Series 2002B Taxable Multifamily Housing Project Revenue Bonds. The Town is in no way obligated to pay the debt service on the bonds. Defeased Debt. In addition to the outstanding debt discussed above, other bonds previously issued by the Town and the Avon Metropolitan District (AMD) have been defeased (debt 44 legally satisfied) by the issuance of refunding bonds. The detail of defeased bonds outstanding at December 31, 2007, is as follows: Series 1990, Avon Metropolitan District G.O. Refunding Bonds Series 1994, Town of Avon Sales Tax Revenue Bonds Series 1994B, Town of Avon Sales Tax Revenue Bonds Series 1996B, Town of Avon General Obligation Bonds Note 6. Employee Retirement Plans $ 1,440,000 1,810,000 835,000 3,455,000 Full-time Employees. The Town maintains two single -employer, defined contribution pension plans for full-time employees: (1) the Town of Avon Police Officers Money Purchase Pension Plan, and (2) the Town of Avon General Employee Money Purchase Pension Plan. These plans are administered by Wells Fargo Institutional Trust Group. A defined contribution pension plan has terms that specify how contributions to an individual's account are to be deteiiuined rather than the amount of pension benefits the individual is to receive. In a defined contribution plan, the pension benefits a participant will receive depend only on the amount contributed to the participant's account, earnings on investments of those contributions, and forfeitures of other participant's benefits that may be allocated to the participant's account. All full-time employees are required to participate in one of the above retirement plans upon employment with the Town. The type of plan that an employee participates in is dependent on the type of employee (police officer or general government employee). Town ordinance provides that both the employee and the Town will contribute an amount equal to 11% of the employee's base salary each month. Employees hired prior to September 30, 1990, become vested in accordance with a vesting schedule which is dependent on the type of employee and hire date. All employees hired after September 30, 1990, start partial vesting after two years of service and are fully vested after five years of service. In addition, if an employee reaches noiuial retirement age, dies, or becomes totally and peiivanently disabled his account becomes fully vested regardless of length of service. Forfeitures by employees who leave employment before being fully vested are applied, first, to offset administrative expenses of the plans, and second, to reduce matching employer contributions. During the year there were no differences between contribution requirements and contributions actually made by plan participants or the Town. Contributions made by plan members and the Town for the three years ended December 31, 2007, 2006 and 2005, are as follows: 45 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 2007 2006 2005 Employees $585,108 $483,886 $442,165 Town $585,108 $483,886 $442,165 Both the Town and the covered employees each made the required 11% contributions to the plans. There are no liabilities for benefits beyond the Town's matching payments. No changes in the various plan's provisions occurred in 2007. Part-time, Temporary and Seasonal Employees. On October 14, 1997, the Town adopted a PTS Retirement Plan administered by the ICMA Retirement Corporation, and established under Section 457 of the Internal Revenue Code that pertains to deferred compensation plans. The PTS plan is designed specifically for employees who are part-time, temporary, or seasonal, and is defined as a Social Security replacement retirement plan. The PTS plan allows participants to defer federal and state income taxes on savings until retirement. The PTS plan requires a minimum contribution of 7.5% of an employee's salary per plan year. This 7.5% may be the employee's contribution, the employer's contribution or a combination of both. The Town elected to have 3.75% contributed by the employee and 3.75% matched by the Town. Employees also have the option to contribute additional amounts. Upon separation of service, participants may withdraw the account balance in a lump -sum payment, roll the account balance over into another 457 plan, or continue to allow the account balance earn interest tax free. Taxes are paid when funds are withdrawn from the plan. Contributions actually made by plan members and the Town for the three years ended December 31, 2007, 2006, and 2005, are as follows: 2007 2006 2005 Employees $42,306 $43,620 $43,350 Town $38,270 $40,480 $40,181 Both the Town and the covered employees each made the required 3.75% contributions to the plan. There are no liabilities for benefits beyond the Town's matching payments. Note 7. Interfund Receivables, Payables and Transfers Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are reported in the fund financial statements as "due to/from other funds". These interfund receivables and payables are expected to be repaid within the next year. The composition of these interfund balances as of December 31, 2007, is as follows: 46 Receivable Fund General Fund General Fund General Fund Total Interfund Transfers: Payable Fund Amount Mall Maintenance Fund $ 3,000 Transit Fund 400,000 Fleet Maintenance Fund 100,000 Fund Major Funds: General Fund Water Fund Debt Service Fund Capital Projects Fund Transit Enterprise Fund Fleet Maintenance Fund Nonmajor Governmental Funds: Mall Maintenance Fund Facilities Reserve Fund Transfer In of General Capital Assets: To Internal Service Fund from General Capital Assets $ 503,000 Transfers Transfers In Out $ 200,000 $ 2,154,469 48,168 591,552 - 48,168 200,000 1,315,000 - 160,000 - 15,000 72,917 2,402,637 2,402,637 327,280 Total $ 2,729,917 $ 2,402,637 In the fund financial statements, total transfers in of $2,729,917 are greater than total transfers out of $2,402,637 because of the treatment of transfers of capital assets to the internal service fund. During the year existing capital assets related to governmental funds, with a book value of $327,280 were transferred to the internal service fund. No amounts were reported in the governmental funds as the amounts did not involve the transfer of financial resources. However, the internal service fund did report a transfer in for the capital resources received. Note 8. Commitments and Contingencies Litigation. The Town is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently determinable, in the opinion of Town management and its legal counsel the resolution of these matters will not have a material adverse effect on the financial condition of the Town. Riverfront Subdivision and PUD Development Plan. In 2006, the Town approved a development agreement with the owner of a parcel of land foiinerly referred to as the Confluence for a mixed used development including the Westin Riverfront Resort & Spa. The agreement provides for the Town to rebate to the owner/developer a net amount of 47 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 $1,557,000 in real estate transfer tax revenues received from the development toward certain public improvements and amenities. As of December 31, 2007 the Town has rebated a total of $170,000 to the developer. Tax, Spending and Debt Limitations. Article X, Section 20 of the Colorado Constitution, commonly known as the Taxpayer's Bill of Rights (TABOR) contains tax, spending, revenue and debt limitations which apply to the State of Colorado and all local governments. Spending and revenue limits are determined based on the prior year's Fiscal Year Spending adjusted for allowable increases based upon inflation and local growth. Fiscal Year Spending is generally defined as expenditures plus reserve increases with certain exceptions. Revenue in excess of the Fiscal Year Spending limit must be refunded unless the voters approve retention of such revenue. Enterprises, defined as government -owned business authorized to issue revenue bonds and receiving less than 10 percent of annual revenue in grants from all state and local governments combined, are excluded from the provisions of TABOR. TABOR also requires local governments to establish Emergency Reserves. These reserves must be at least 3% of Fiscal Year Spending (excluding bonded debt service). Local governments are not allowed to use the emergency reserves to compensate for economic conditions, revenue shortfalls, or salary or benefit increases. The Town has established an emergency reserve in the General Fund for the year ended December 31, 2007 in the amount of $618,739. In November 1997, voters within the Town passed a ballot issue which permanently authorizes the Town, without an election, to take action on all spending and revenue raising measures which are limited by TABOR. In addition, voters authorized the Town to keep and spend all revenue collected by the Town regardless of any limitation contained in TABOR. The only exceptions are proposed sales or use tax rate increases and property tax rate increases which must be submitted to the voters, unless otherwise allowed by law. The Town's management believes it is in compliance with the provisions of TABOR. However, TABOR is complex and subject to interpretation. Many of the provisions, including the interpretation of how to calculate Fiscal Year Spending limits will require judicial interpretation. Note 9. Employee Health Care The Town has a self-insurance plan for employee health and dental care. A third -party administrator processes individual employee claims and negotiates excess stop -loss insurance policies. Excess stop -loss insurance policies are purchased to cover individual claims in excess of $30,000 and aggregate total yearly claims in excess of $817,470. Settled benefit claims did not exceed the aggregate total yearly claims for 2007. As of December 31, 2007 the Town held reserves for future claims in the amount of $659,795. 48 The following represents the changes in the claims reserve for the Town for 2007 and 2006: 2007 2006 Claims Reserve for Future Claims, Beginning of Year $ 426,729 $ 246,589 Current Year Deposits for Estimated Claims 1,069,391 865,532 Excess Stop Loss Refunds for Specific (Individual) Claims 62,419 395,264 Claim Payments (898,744) (1,080,656) Claims Reserve for Future Claims, End of Year $ 659,795 $ 426,729 Note 10. Risk Management The Town is exposed to various risks of loss related to torts; thefts of, damage to, and destruction of assets; errors or omissions; injuries to employees; and natural disasters. The Town is a member of the Colorado Intergovernmental Risk Sharing Agency (CIRSA). CIRSA is a joint self insurance pool created by intergovernmental agreement of 203 municipalities and 34 special districts to provide property, general and automobile liability and public officials coverage to its members. CIRSA is governed by a seven member Board elected by and from its members. Coverage is provided through pooling of self -insured losses and the purchase of excess insurance coverage. CIRSA has a legal obligation for claims against its members to the extent that funds are available in its annually established loss fund and that amounts are available from insurance providers under excess specific and aggregate insurance contracts. Losses incurred in excess of loss funds and amounts recoverable from excess insurance are direct liabilities of the participating members. CIRSA has indicated that the amount of any excess losses would be billed to members in proportion to their contributions in the year such excess occurs, although it is not legally required to do so. The Town's annual contribution to CIRSA amounted to $224,506 for 2007. The Town has not been informed of any excess losses that may have been incurred by the pool. The Town continues to carry commercial insurance coverage for other risks of loss including workers compensation. Settled claims have not exceeded this commercial coverage in any of the past three fiscal years. Note 11. Upper Eagle Regional Water Authority The Town is a participant in the Upper Eagle Regional Water Authority. The Authority was formed pursuant to an establishing contract on September 18, 1984, by the following municipal and quasi -municipal corporations (Members) located in Eagle County, Colorado. Arrowhead Metropolitan District Beaver Creek Metropolitan District 49 TOWN OF AVON, COLORADO NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 - Berry Creek Metropolitan District Eagle -Vail Metropolitan District Edwards Metropolitan District Town of Avon The Authority also provides water services to the Cordillera and Bachelor Gulch developments through contracts with Members. The Authority was formed to make the best practicable use of the member's joint resources in supplying water to the members and to further develop water resources and facilities in Eagle County. The Authority may not be terminated so long as bonds, notes or other obligations are outstanding, unless provision for full payment of such obligations has been made. At December 31, 2007, the Authority had debt with maturities through the year 2028. The Town has a service contract with the Authority whereby the Authority provides and bills residents of the Town with water at a rate which is expected to cover its costs in providing water services and other functions. Such costs specifically include debt service requirements, depreciation, and operations and maintenance, including maintenance of the Town's water distribution system. As part of the agreement, the Town conveyed its water distributions facilities and leased its water rights, associated easements and improvements to the Authority at no cost. In consideration, the Authority has agreed to maintain the associated improvements and to administer and protect the Town's plan for augmentation and water decrees at no cost. During 2007, the Authority collected $136,151 in water surcharges for the Town. Note 12. Major Taxpayers For the year ended December 31, 2007, approximately 47% of the Town's sales tax revenues were received from the ten highest -paying companies. Note 13. The Village at Avon Development and Annexation Agreement On October 13, 1998, the Town entered into a an Annexation and Development Agreement ("Village Agreement") with the owners ("Village Owners") of approximately 1,790 acres of property on the east side of the town known as The Village at Avon ("the Village"). In the Village Agreement, the Town effectively agrees that it will waive all retail sales taxes, use taxes, real estate transfer taxes and accommodation taxes with respect to transactions within the Village, so long as comparable fees are imposed by a nonprofit public improvement company (the "PIC") formed by the Village Owners. The Village Agreement contemplates that such comparable fees will be imposed by the PIC and the proceeds of such fees will be used to pay debt service on bonds issued by Traer Creek Metropolitan District ("TCMD') to finance the construction of infrastructure within the Village. Upon payment in full of the 50 bonds, the Village Agreement contemplates that the PIC and TCMD will be dissolved and the Town will cease the waiver of the various taxes mentioned above. The Village Agreement further establishes an indemnification procedure. If, upon relocation of either Wal-Mart or City Market (both significant Town sales taxpayers) to a site within the Village, the Town experiences a decrease in net sales tax revenue, the Village Agreement provides that the Town is entitled to receive a fee in lieu of sales tax equal to the related net sales tax revenues in the twelve months prior to the relocation. This indemnification procedure began in July, 2003 when Wal-Mart relocated to the Village. Note 14. Subsequent Events. On February 22, 2008, the Avon Urban Renewal Authority issued $25,000,000 of Tax Increment Adjustable Rate Revenue Bonds for the purpose of financing the cost of constructing certain traffic, street and pedestrian improvements within the Town Center West Urban Renewal Project Area. 51 THIS PAGE INTENTIONALLY LEFT BLANK TOWN OF AVON, COLORADO GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (BUDGETARY BASIS) - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2007 Revenues Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Investment Earnings Other Revenues Total Revenues Expenditures Current: General Government Community Development Public Safety Public Works Recreation and Culture Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Contingency Other Financing Sources (Uses) Transfers In Transfers Out Capital Lease Proceeds Sale of Capital Assets Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of year Budgeted Amounts Original $ 8,552,035 786,100 944,766 2,3 55,270 80,250 450,000 207,529 13,375,950 2,398,004 1,009,363 2,219,846 3,572,865 2,610,660 11,810,738 Final $ 8,591,161 431,600 932,586 2,294,762 89,400 575,000 247,912 13,162,421 2,507,688 916,504 2,178,942 3,528,144 2,528,830 Actual Amounts $ 8,710,829 419,292 929,153 2,3 51,475 84,290 827,234 266,842 13,589,115 2,563,047 902,634 2,203,803 3,263,935 2,483,910 11,660,108 11,417,329 1,565,212 1,502,313 20,000 200,000 200,000 (1,739,469) (2,154,469) 167,500 167,500 1,500 1,500 (1,370,469) (1,785,469) 174,743 (283,156) 6,239,226 6,906,434 2,171,786 200,000 (2,154,469) 170,156 (1,784,313) 387,473 6,907,953 Variance with Final Budget - Positive (Negative) $ 119,668 (12,308) (3,433) 56,713 (5,110) 252,234 18,930 426,694 (55,359) 13,870 (24, 861) 264,209 44,920 242,779 669,473 2,656 (1,500) 1,156 670,629 1,519 $ 6,413,969 $ 6,623,278 $ 7,295,426 $ 672,148 53 TOWN OF AVON, COLORADO WATER FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (BUDGETARY BASIS) - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Charges for Services Investment Earnings Other Revenues Total Revenues Expenditures Current: Public Works and Utilities Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Transfers Out: Capital Projects Fund Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of year $ 910,000 $ 920,400 $ 893,009 $ (27,391) 40,000 40,000 29,144 (10,856) 2,845 2,845 950,000 960,400 924,998 (35,402) 86,018 96,476 74,313 22,163 86,018 96,476 74,313 22,163 863,982 863,924 850,685 (13,239) (1,273,000) (486,559) (48,168) 438,391 (409,018) 377,365 802,517 425,152 1,072,152 1,269, 803 1,269, 803 $ 663,134 $ 1,647,168 $ 2,072,320 $ 425,152 54 TOWN OF AVON, COLORADO NOTES TO REQUIRED SUPPLEMENTAL INFORMATION DECEMBER 31, 2007 Note 1. Budgetary Information An annual budget is legally adopted on a basis consistent with generally accepted accounting principles for all funds, with the exception of proprietary funds which are budgeted on the modified accrual basis of accounting. Appropriations lapse at fiscal year-end except for capital projects and special revenue funds which may have project -length budgets that carryover from year-to-year. However, as a matter of practice, the Town adopts annual budgets for all funds. The budget is prepared by fund, department, program, object and project. Expenditures may not legally exceed budgeted appropriations at the fund level. The Town Council holds public hearings and may change appropriations except for expenditures required by law for debt service or for estimated cash deficits. No change to the budget may increase the authorized expenditures to any amount greater than the total amount of funds available. The Town Council must adopt the budget by resolution prior to December l5th. Once adopted, the Town Council may at any time, by resolution, amend the budget. In addition, the Town Manager may transfer part or all of any unencumbered appropriation balance among programs within a department. A department is defined by the Town as a distinct, principal or specialized division (i.e. the department of public works). 55 THIS PAGE INTENTIONALLY LEFT BLANK NONMAJOR GOVERNMENTAL FUNDS Special Revenue Funds Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes. Mall Maintenance Fund — This fund is used to account for revenues collected from various public and private sources that are specifically restricted to the maintenance of the Town Mall. Avon Urban Renewal Authority Fund — This fund is used to account for resources related to the Avon Urban Renewal Authority. Community Enhancement Fund — This fund is used to account for revenues received from a franchisee and restricted for use for beautification projects, energy conservation projects, equipment and technology upgrades for schools, scholarship funds, acquisition of open space and/or park land and development thereof, sponsorship of special community events, and undergrounding of overhead electric and other utility lines. Affordable Housing Fund — This fund is used to accumulate and account for resources received and restricted for use in the Town's affordable housing program. Facilities Reserve Fund — This fund is used to account for the accumulation of resources for the future repair and replacement of major components of Town facilities. Debt Service Funds Debt service funds are used for the accumulation of resources and payment of bond principal and interest from government resources and special assessment bond principal and interest from special assessment levies when the government is obligated in some manner for the payment. Avon Metropolitan District Debt Service Fund — This fund is used to account for the accumulation of resources and payment of principal and interest on the District's general obligation bonds. In 1998 the District was dissolved and remains in existence only for this purpose. The Town Council of the Town of Avon was appointed to act as the District Board of Directors for setting mill levies as necessary until the indebtedness is paid in full. 57 TOWN OF AVON, COLORADO COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2007 ASSETS Cash and Cash Equivalents Receivables: - Taxes - Accounts Notes Receivable Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Accrued Liabilities Due to Other Funds Deferred Taxes Deferred Revenues Total Liabilities Fund Balances: Reserved for Debt Service Unreserved: Designated for Subsequent Year's Expenditures Unreserved, Undesignated Total Fund Balances Special Revenue Mall Maintenance Fund Avon Urban Renewal Authority $ 38,594 $ 22,417 45,139 $ 83,733 $ 148,787 126,370 $ 122 $ 24,530 1,378 3,000 4,500 32,381 46,852 79,233 126,370 150,900 (2,113) (2,113) Community Enhancement Fund Affordable Housing Fund $ 275,792 $ 751,000 62,907 195,000 $ 338,699 $ 946,000 $ 2,482 $ 2,482 336,217 336,217 195,000 195,000 751,000 751,000 Total Liabilities and Fund Balances $ 83,733 $ 148,787 $ 338,699 $ 946,000 58 Avon Metropolitan Total Facilities District Nonmajor Reserve Debt Service Governmental Fund Fund Funds $ 400,917 $ 57,022 $ 1,545,742 486,553 675,830 45,139 195,000 $ 400,917 $ 543,575 $ 2,461,711 $ $ 400,917 $ 27,134 1,378 3,000 486,606 612,976 195,000 486,606 839,488 56,969 56,969 32,381 1,532,873 400,917 56,969 1,622,223 $ 400,917 $ 543,575 $ 2,461,711 59 TOWN OF AVON, COLORADO COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2007 Special Revenue Revenues Taxes: Property Taxes Other Revenues Total Revenues Expenditures Current: General Government Public Works and Utilities Debt Service: Principal Interest Fiscal Charges Mall Maintenance Avon Urban Renewal Authority $ $ 54,721 54,721 60,186 Total Expenditures 60,186 Excess (Deficiency) of Revenues Over (Under) Expenditures (5,465) Other Financing Sources (Uses) Transfers In: General Fund Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of year 15,000 9,535 69,698 113,916 113,916 (113,916) (113,916) 111,803 Community Enhancement Fund 62,907 62,907 26,132 26,132 36,775 36,775 299,442 Affordable Housing Fund 195,000 195,000 (195,000) (195,000) 946,000 $ 79,233 $ (2,113) $ 336,217 $ 751,000 60 Debt Service Facilities Reserve Fund Avon Metropolitan District Debt Service $ $ 488,192 Total Nonmaj or Governmental Funds $ 488,192 117,628 488,192 605,820 400,000 66,060 14,796 308,916 86,318 400,000 66,060 14,796 480,856 876,090 7,336 (270,270) 72,917 87,917 72,917 328,000 7,336 (182,353) 49,633 1,804,576 $ 400,917 $ 56,969 $ 1,622,223 61 TOWN OF AVON, COLORADO MALL MAINTENANCE FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Other Revenues Total Revenues Expenditures Current: Public Works and Utilities Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers In: General Fund Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of year 53,354 $ 56,338 53,354 56,338 88,882 82,519 88,882 82,519 (35,528) (26,181) 54,721 $ (1,617) 54,721 (1,617) 60,186 22,333 60,186 22,333 (5,465) 20,716 15,000 15,000 15,000 (20,528) (11,181) 9,535 20,716 46,293 69,698 69,698 $ 25,765 $ 58,517 $ 79,233 $ 20,716 62 TOWN OF AVON, COLORADO AVON URBAN RENEWAL AUTHORITY SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Other Revenues Total Revenues Expenditures Current: General Government $ $ 90,400 113,916 (23,516) Total Expenditures 90,400 113,916 (23,516) Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers In: General Fund Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of year (90,400) (113,916) (23,516) (90,400) (113,916) (23,516) 111,803 111,803 $ 21,403 $ (2,113) $ (23,516) 63 TOWN OF AVON, COLORADO COMMUNITY ENHANCEMENT FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Other Revenues Total Revenues Expenditures Current: Public Works and Utilities $ 60,000 60,000 $ 62,907 2,907 60,000 60,000 62,907 2,907 60,000 28,000 26,132 1,868 Total Expenditures 60,000 28,000 26,132 1,868 Net Change in Fund Balances 32,000 36,775 4,775 Fund Balances, Beginning of Year 295,309 299,442 299,442 Fund Balances, End of year $ 295,309 $ 331,442 $ 336,217 $ 4,775 64 TOWN OF AVON, COLORADO AFFORDABLE HOUSING FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Other Revenues Total Revenues Expenditures Current: General Government Total Expenditures Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of year $ $ $ $ 195,000 195,000 195,000 195,000 (195,000) (195,000) 946,000 946,000 946,000 $ 946,000 $ 751,000 $ 751,000 $ 65 TOWN OF AVON, COLORADO FACILITIES RESERVE FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final. Amounts (Negative) Revenues Other Revenues Total Revenues Expenditures Current: Public Works and Utilities Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers In: General Fund Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of year $ $ 72,917 72,917 328,000 $ - $ 72,917 72,917 72,917 72,917 328,000 328,000 $ 400,917 $ 400,917 $ .400,917 66 TOWN OF AVON, COLORADO DEBT SERVICE FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Taxes: Property Taxes Investment Earnings Total Revenues Expenditures Debt Service: Principal Interest Fiscal Charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures $ 734,450 $ 733,443 $ 742,705 $ 9,262 25,000 25,000 29,843 4,843 759,450 758,443 772,548 14,105 948,750. 948,750 948,750 - 382,415 382,415 382,414 1 19,837 21,337 18,278 3,059 1,351,002 1,352,502 (591,552) (594,059) 1,349,442 3,060 (576,894) 17,165 Other Financing Sources (Uses) Transfers In: General Fund 591,552 591,552 591,552 Net Change in Fund Balances (2,507) 14,658 17,165 Fund Balances, Beginning of Year 625,903 642,448 642,448 Fund Balances, End of year $ 625,903 $ 639,941 $ 657,106 $ 17,165 67 TOWN OF AVON, COLORADO AVON METROPOLITAN DISTRICT DEBT SERVICE FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Taxes: Property Taxes Total Revenues Expenditures Debt Service: Principal Interest Fiscal Charges Total Expenditures Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of year $ 482,687 $ 481,175 $ 488,192 $ 7,017 482,687 481,175 488,192 7,017 400,000 400,000 400,000 66,060 66,060 66,060 16,627 15,115 14,796 482,687 481,175 319 480,856 319 7,336 7,336 44,233 48,121 49,633 1,512 $ 44,233 $ 48,121 $ 56,969 $ 8,848 68 TOWN OF AVON, COLORADO CAPITAL PROJECTS FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Revenues Taxes: Real Estate Transfer Tax Intergovernmental Investment Earnings Other Revenues Budgeted Amounts Original Final $ 2,150,000 2,526,778 85,974 1,309,000 Total Revenues 6,071,752 Expenditures Capital Projects: Facilities Roads and Streets Recreation Stormwater and Drainage Strategic Planning Other Rebates & Capital Contributions 3,074,100 3,633,500 383,000 780,000 280,000 485,000 Total Expenditures 8,635,600 Excess (Deficiency) of Revenues Over (Under) Expenditures (2,563,848) Other Financing Sources (Uses) Transfers In: Water Fund Transfers Out: General Fund Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year $ 2,500,000 2,526,778 250,000 1,374,000 6,650,778 3,673,842 4,530,797 242,774 486,559 314,819 46,080 81,630 9,376,501 (2,725,723) Actual Amounts $ 2,540,943 2,526,778 469,792 1,363,265 6,900,778 3,566,527 3,737,295 173,046 48,168 235,928 12,684 12,942 7,786,590 (885,812) Variance with Final Budget - Positive (Negative) $ 40,943 219,792 (10,735) 250,000 107,315 793,502 69,728 438,391 78,891 33,396 68,688 1,589,911 1,839,911 1,273,000 486,559 48,168 (438,391) (200,000) (200,000) (200,000) 1,073,000 286,559 (151,832) (438,391) (1,490,848) (2,439,164) (1,037,644) 1,401,520 6,073,511 7,731,519 7,731,519 $ 4,582,663 $ 5,292,355 $ 6,693,875 $ 1,401,520 69 THIS PAGE INTENTIONALLY LEFT BLANK ENTERPRISE FUNDS Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises — where the intent of the Town Council is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered through user charges: or where the Town Council has decided that periodic determination of net income is appropriate for accountability purposes. Transit Fund — This fund is used to account for the activities involved in operating the Town's transportation system. In addition to transportation routes within the Town of Avon, the Town contracts with other entities for management and operation of their transportation systems within Eagle County. Fleet Maintenance Fund — This fund is used to account for the accumulation and allocation of costs associated with the maintenance of vehicles and rolling stock for the Town and certain other third party governmental entities. 71 TOWN OF AVON, COLORADO TRANSIT FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues: Intergovernmental Charges for Services Other Revenues Total Revenues Expenditures: Administration Operations Marketing Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers In: General Fund Sales of Capital Assets Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year $ 400,000 $ 680,000 $ 684,349 $ 4,349 1,537,172 1,210,979 1,132,804 (78,175) 23,825 23,825 1,937,172 1,890,979 1,840,978 (50,001) 233,742 230,814 205,267 25,547 2,587,344 3,027,427 2,837,307 190,120 41,406 45,906 14,226 31,680 2,862,492 3,304,147 3,056,800 247,347 (925,320) (1,413,168) (1,215,822) 197,346 925,000 1,315,000 1,315,000 8,000 8,000 933,000 1,323,000 7,680 (90,168) 100,192 (8,000) 1,315,000 (8,000) 99,178 189,346 294,503 294,503 $ 107,872 $ 204,335 $ 393,681 $ 189,346 Fund Balances at December 31, 2007, is computed as follows: Current Assets Less: Current Liabilities 868,303 (474,622) Fund Balances - December 31, 2007 $ 393,681 72 RECONCILIATION OF NET CHANGE IN FUND BALANCES (BUDGETARY BASIS) TO CHANGE IN NET ASSETS (GAAP BASIS) Net Change in Fund Balances (Budgetary Basis) $ 99,178 Adjustments to Reconcile Budgetary Basis to GAAP Basis Capitalization of Fixed Assets Depreciation 880,106 (144,445) Total Adjustments 735,661 Change in Net Assets (GAAP Basis) $ 834,839 TOWN OF AVON, COLORADO FLEET MAINTENANCE FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues: Charges for Services: Fleet Maintenance Charges Wash Bay Charges Fuel Mark-up Other Revenues Total Revenues Expenditures: Fleet Maintenance Washbay Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers In: General Fund Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year $ 1,972,313 $ 2,023,008 $ 2,032,176 $ 9,168 99,709 75,618 55,769 (19,849) 70,000 75,000 59,638 (15,362) 1,214 9,305 8,091 2,142,022 2,174,840 2,156,888 (17,952) 2,063,394 2,194,120 2,318,888 (124,768) 110,711 110,711 74,978 35,733 2,174,105 2,304,831 2,393,866 (89,035) (32,083) (129,991) (236,978) (106,987) 160,000 160,000 160,000 127,917 30,009 (76,978) (106,987) 521,450 567,079 567,079 $ 649,367 $ 597,088 $ 490,101 $ (106,987) Fund Balances at December 31, 2007, is computed as follows: Current Assets Less: Current Liabilities Add: Current Portion of Certificates of Participation Add: Current Portion of Capital Leases Payable $ 701,054 (469,874) 247,500 11,421 Fund Balances - December 31, 2007 $ 490,101 74 RECONCILIATION OF NET CHANGE IN FUND BALANCES (BUDGETARY BASIS) TO CHANGE IN NET ASSETS (GAAP BASIS) Net Change in Fund Balances (Budgetary Basis) $ (76,978) Adjustments to Reconcile Budgetary Basis to GAAP Basis Principal Paid on Capital Leases Capitalization of Fixed Assets Depreciation 246,556 16,300 (231,390) Total Adjustments 31,466 Change in Net Assets (GAAP Basis) $ (45,512) 75 THIS PAGE INTENTIONALLY LEFT BLANK INTERNAL SERVICE FUNDS Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the Town and to other government units, on a cost reimbursement basis. Equipment Replacement Fund — This fund is used to account for the rental of certain vehicles and equipment to other departments for the accumulation of funds for future replacement. 77 TOWN OF AVON, COLORADO EQUIPMENT REPLACEMENT FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues: Charges for Services: Equipment Replacement Charges Other Revenues Total Revenues Expenditures: Capital Outlay: Fleet and Heavy Equipment Recreation Center Equipment Computer and Office Equipment Total Expenditures 524,673 $ 524,673 $ 525,638 $ 965 4,574 4,574 524,673 524,673 530,212 5,539 553,800 565,432 573,349 (7,917) 187,004 187,004 166,472 20,532 125,551 129,748 134,163 (4,415) 866,355 882,184 873,984 8,200 Excess (Deficiency) of Revenues Over (Under) Expenditures (341,682) (357,511) (343,772) 13,739 Other Financing Sources (Uses): Sales of Capital Assets 35,000 86,272 86,272 Capital Lease Proceeds 336,000 336,000 337,969 1,969 Total Other Financing Sources (Uses) 371,000 422,272 424,241 1,969 Net Change in Fund Balances 29,318 64,761 80,469 15,708 Fund Balances, Beginning of Year 1,514,718 1,619,765 1,619,765 Fund Balances, End of Year $ 1,544,036 $ 1,684,526 $ 1,700,234 $ 15,708 Fund Balances at December 31, 2007, is computed as follows: Current Assets $ 1,700,234 Less: Current Liabilities Fund Balances - December 31, 2007 $ 1,700,234 78 RECONCILIATION OF NET CHANGE IN FUND BALANCES (BUDGETARY BASIS) TO CHANGE IN NET ASSETS (GAAP BASIS) Net Change in Fund Balances (Budgetary Basis) Basis to GAAP Basis Capitalization of Fixed Assets Capital Lease Proceeds Received Book Value of Capital Assets Disposed Transfers In of Non -financial Resources (Capital Assets) Depreciation $ 80,469 864,057 (337,969) (100,400) 327,280 (526,619) Total Adjustments 226,349 Change in Net Assets (GAAP Basis) $ 306,818 79 MISCELLANEOUS SCHEDULES TOWN OF AVON, COLORADO DEBT SCHEDULE DECEMBER 31, 2007 Purpose Schedule of Indebtedness Payments Due In 2008 Date Issued Interest Rate/Yield Maturity Date Amount Issued Amount Outstanding Principal Interest General Obligation Bonds: Series 1996: General Obligation Refunding Bonds Supplemental "B" Certificates Less: Original Issue Discount Series 2001: Avon Metropolitan District General Obligation Refunding Bonds Supplemental "B" Coupons Less: Original Issue Discount Series 2004: General Obligation Bonds Detached 'B' Interest Certificates Less: Original Issue Discount Net General Obligation Bonds Revenue Bonds: Series 1999, Revenue Refunding Bonds Total Revenue Bonds Certificates of Participation: Series 1998, Certificates of Participation Total Certificates of Participation Capital Lease Obligations Master Lease -Purchase, Wells Fargo Master Lease -Purchase, Wells Fargo Master Lease -Purchase, Wells Fargo Master Lease -Purchase, Comerica Leasing Total Capital Lease Obligations 4/1/1996 4.10%-5.30% 12/1/2009 $ 4,555,000 $ 605,000 $ 515,000 $ 31,550 4/1/1996 3.65% - 4.25% 6/1/1998 820,000 4/1/1996 3.65% - 4.25% 6/1/1998 (28,131) 2/1/2001 2/1/2001 2/1/2001 12/14/2004 12/14/2004 12/14/2004 3.50% - 4.20% 11/1/2010 3,705,000 3.50% 11/1/2001 245,000 N/A 11/1/2001 (3,030) 3.00% - 4.00% 12/1/2016 3,460,000 2.38% - 3.25% 12/1/2009 215,000 N/A 12/1/2009 (18,827) 1/15/1999 3.25% - 4.55% 9/15/2014 6/30/1998 3.90% - 4.90% 11/30/2018 3/28/2003 4.15% 2/23/2005 3.35% 12/14/2006 4.20% 12/11/2007 3.78% 1,315,000 420,000 49,860 3,460,000 128,073 100,000 35,672 (13,202) 12,950,012 5,466,798 970,672 209,483 5,580,000 2,770,000 350,000 123,165 5,580,000 2,770,000 350,000 123,165 7,085,000 4,665,000 330,000 229,293 7,085,000 4,665,000 330,000 229,293 3/28/2010 339,000 157,161 50,272 65,222 2/23/2010 95,061 58,905 18,992 1,973 12/14/2011 172,676 140,922 33,087 5,919 12/20/2014 508,125 508,125 64,765 19,207 1,114,862 865,113 167,116 92,321 Total Long-term Debt $ 26,729,874 $ 13,766,911 $ 1,817,788 $ 654,261 81 TOWN OF AVON, COLORADO DETAILED SCHEDULE OF GENERAL FUND EXPENDITURES (BUDGETARY BASIS) - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Final Budget - Budgeted Amounts Actual Positive Description Original Final Amounts (Negative) General Government: Legislative: Mayor and Town Council Boards and Commissions Town Attorney Public Relations Town Clerk Total Legislative Judicial: Municipal Court 131,039 $ 131,039 $ 130,343 $ 696 14,807 14,807 12,718 2,089 97,000 125,000 194,539 (69,539) 329,578 329,578 338,921 (9,343) 112,963 97,352 99,012 (1,660) 685,387 697,776 775,533 (77,757) 88,969 108,317 113,818 (5,501) Executive: Town Manager 297,186 220,261 216,731 3,530 Human Resources 133,780 216,283 213,447 2,836 Community Relations - 50,848 44,277 6,571 Total Executive 430,966 487,392 474,455 12,937 Finance Department Finance 576,682 578,288 580,471 (2,183) Information Systems 251,142 257,162 239,025 18,137 Total Finance Department 827,824 835,450 819,496 15,954 Nondepartmental Total General Government Community Development: Administration Planning Building Inspection Total Community Development 364,858 378,753 379,745 (992) 2,398,004 2,507,688 2,563,047 (55,359) 161,929 162,358 174,323 (11,965) 408,803 409,835 393,818 16,017 438,631 344,311 334,493 9,818 1,009,363 916,504 902,634 13,870 82 Description Public Safety: Police: Administration Patrol Investigations Total Public Safety Public Works: Administration Engineering Roads and Streets Facilities Maintenance Parks Total Public Works Recreation and Culture: Special Events Administration Adult Programs Aquatics Child Care Fitness Front Desk Maintenance Youth Programs Cabin Total Recreation and Culture TOTAL OPERATING EXPENDITURES Budgeted Amounts Original Final Variance with Final Budget - Actual Positive Amounts (Negative) $ 352,126 $ 358,932 $ 392,557 $ (33,625) 1,760,310 1,706,807 1,687,867 18,940 107,410 113,203 123,379 (10,176) 2,219,846 2,178,942 2,203,803 (24,861) 92,487 113,706 112,699 1,007 389,601 394,539 409,429 (14,890) 1,629,950 1,593,038 1,555,039 37,999 537,440 502,688 407,987 94,701 923,387 924,173 778,781 145,392 3,572,865 3,528,144 3,263,935 264,209 321,370 360,835 34,520 469,635 40,743 126,214 277,203 788,758 125,322 66,060 308,142 360,035 31,729 461,465 30,959 121,214 256,348 773,655 133,223 52,060 312,406 362,665 31,551 450,518 31,573 118,875 223,429 771,160 138,007 43,726 (4,264) (2,630) 178 10,947 (614) 2,339 32,919 2,495 (4,784) 8,334 2,610,660 2,528,830 2,483,910 44,920 $ 11,810,738 $ 11,660,108 $ 11,417,329 $ 242,779 83 TOWN OF AVON, COLORADO DETAILED SCHEDULE OF GENERAL FUND REVENUES (BUDGETARY BASIS) - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2007 Description Budgeted Amounts Original Final Variance with Final Budget - Actual Positive Amounts (Negative) Taxes: General Property Tax General Property Tax - Delinquent Collections General Property Tax - Interest and Penalties Specific Ownership Tax Sales Tax Utility Tax Accommodations Tax Penalties and Interest Sales Tax Audit Assessments Payments In -Lieu -Of Sales Tax Franchise Fees Total Taxes Licenses and Permits: Liquor Licenses Business Licenses Contractor's Licenses Building Permits Plumbing Permits Mechanical Permits Road Cut Permits Other Licenses and Permits Total Licenses and Permits Intergovernmental: Federal: School Resource Officer State: LEAF Grant Other State Grants State/County Shared Revenue: Conservation Trust Motor Vehicle Registration Highway User's Tax Cigarette Tax County Sales Tax Road & Bridge Fund State Severance Tax Total Intergovernmental $ 1,534,193 $ 1,534,193 $ 1,533,530 $ (663) 300 300 62 (238) 300 2,000 2,236 236 175,000 175,000 171,976 (3,024) 5,361,885 5,411,159 5,573,213 162,054 140,000 130,000 121,462 (8,538) 432,830 454,897 454,920 23 15,000 15,000 19,736 4,736 15,000 11,554 (3,446) 477,527 478,612 478,612 - 415,000 375,000 343,528 (31,472) 8,552,035 8,591,161 8,710,829 119,668 4,000 5,500 5,502 2 20,000 20,000 20,350 350 14,000 18,000 18,478 478 600,000 300,000 282,929 (17,071) 72,500 33,000 32,994 (6) 72,500 45,000 47,697 2,697 3,000 10,000 11,342 1,342 100 100 - (100) 786,100 431,600 419,292 (12,308) 55,588 55,588 10,000 1,500 10,000 1,500 68,578 12,990 4,657 843 (5,343) (657) 72,000 72,000 66,091 (5,909) 24,000 24,000 23,851 (149) 157,998 157,998 169,174 11,176 53,000 53,000 54,770 1,770 427,180 - 415,000 397,257 (17,743) 140,000 140,000 142,839 2,839 3,500 3,500 1,093 (2,407) 944,766 932,586 929,153 (3,433) 84 Description Budgeted Amounts Original Final Variance with Final Budget - Actual Positive Amounts (Negative) Charges for Services: General Government: Sale of Map and Publications Photocopying Charges License Hearing Fees Other Fees and Charges Plan Check Fees Subdivision Review Fees Design Review Fees Animal Control Fees Abatement Services Police Reports Off -duty Police Employment Fingerprinting.Fees VIN Inspection Fees False Alarm Fees DUI Reimbursement Village at (Avon) Municipal Service Charges Subtotal: General Government Recreation Center: Admission Fees Program Fees Rentals Merchandise Sales Childcare Other Recreation Center Services Fitness Program Revenues Locker Rental Other Recreation: Adult Program Revenues Cabin Equipment Rentals Athletic Field Rentals Cabin Concessions Youth Program Revenues Sponsorships Advertisements Event Fees Subtotal: Recreation Total Charges for Services $ 250 $ 250 $ 55 $ (195) 2,500 2,500 1,526 (974) - 25 100 75 2,250 2,250 3,028 778 250,000 175,000 231,438 56,438 35,000 40,000 48,347 8,347 35,000 35,000 40,401 5,401 1,250 2,000 2,485 485 100 100 - (100) 1,500 1,500 1,097. (403) 6,750 10,000 11,881 1,881 3,000 3,000 3,814 814 18,000 18,000 11,322 (6,678) 300 3,300 3,948 648 1,250 2,000 2,173 173 578,023 578,023 539,440 (38,583) 935,173 872,948 901,055 28,107 998,290 1,023,000 1,042,579 19,579 53,299 42,500 36,150 (6,350) 4,400 4,400 5,035 635 14,700 14,000 11,166 (2,834) 15,000 12,000 9,589 (2,411) 20,000 22,000 21,125 (875) 24,298 22,298 25,880 3,582 100 300 300 - 16,580 16,580 18,058 1,478 49,000 34,000 30,986 (3,014) 4,000 3,661 3,051 (610) 4,600 4,800 4,840 40 105,330 115,000 133,547 18,547 100,000 97,375 97,375 - 1,500 - - - 9,000 9,900 10,739 839 1,420,097 1,421,814 1,450,420 28,606 2,355,270 2,294,762 2,351,475 56,713 85 TOWN OF AVON, COLORADO DETAILED SCHEDULE OF GENERAL FUND REVENUES (BUDGETARY BASIS) - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2007 (CONTINUED) Description Budgeted Amounts Original Final Variance with Final Budget - Actual Positive Amounts (Negative) Fines and Forfeitures: Court Fines - Traffic Court Fines - Criminal Court Fines - Parking Court Fines - General Court Costs Jury Fees Bond Forfeitures Miscellaneous Court Revenues Court Fine - Toy Fund Total Fines and Forfeitures Investment Earnings Miscellaneous Revenues: Recreational Amenity Fees Bond Issuance Fee Lease of Town -owned Property Miscellaneous Nonclassified Revenues Total Miscellaneous Revenues TOTAL REVENUES $ 18,500 $ 40,000 $ 40,442 $ 442 38,500 33,000 29,322 (3,678) 11,000 5,750 6,000 250 3,500 3,500 3,180 (320) 5,500 5,500 5,196 (304) 250 - - 1,000 150 150 500 - - 1,500 1,500 (1,500) 80,250 89,400 84,290 (5,110) 450,000 575,000 827,234 252,234 140,500 11,529 5,500 50,000 140,500 11,529 28,000 67,883 136,510 11,447 27,410 91,475 (3,990) (82) (590) 23,592 207,529 247,912 266,842 18,930 $ 13,375,950 $ 13,162,421 $ 13,589,115 $ 426,694 86 THIS PAGE INTENTIONALLY LEFT BLANK TOWN OF AVON, COLORADO SCHEDULE OF CAPITAL PROJECT FUND PROJECT EXPENDITURES (BUDGETARY BASIS) - BUDGET AND ACTUAL FROM INCEPTION AND FOR THE YEAR ENDED DECEMBER 31, 2007 Variance with Actual Amounts Total Budget - Project Description Prior Current Project Positive Years Year Total Budget (Negative) CAPITAL IMPROVEMENT PROJECTS Facilities: Municipal Building Expansion Village at Avon, Filing 1, Lot 5, Tap Fees Transportation Center Facility Roads and Streets: Streetscape: Eaglebend Dr. Lighting Study and Conversion Street Improvements: Town Center West/Mall: Investment Plan Implementation Railroad Crossings to Confluence W. Benchmark Realignment Design W. Beaver Creek Blvd. At -grade RR Crossing Roundabout #4 Conversion Annual Street Improvements: 2007 Paving/Road Improvements Multi-Modal/Alternative Mobility: Wildridge Traffic Calming Wildridge Rd. Loop Pedestrian Improvements West Avon Trails & Access Improvements $ 30,811 $ 541,238 $ 572,049 $ 575,000 $ 2,951 46,377 46,377 46,377 - 184,652 2,978,912 3,163,564 3,207,928 44,364 81,122 1,230,941 1,312,063 1,350,000 37,937 110,074 82,601 192,675 1,278,000 1,085,325 292,580 59,616 352,196 372,580 20,384 32,124 582,590 614,714 1,040,000 425,286 .226,028 226,028 328,500 102,472 60,034 60,034 65,000 4,966 24,457 822,232 846,689 870,000 23,311 233,067 233,067 255,000 21,933 227,747 22,020 249,767 280,000 30,233 415,871 415,871 1,695,000 1,279,129 2,295 2,295 80,000 77,705 Recreation: Eagle River Recreation Enhancements Project 546,170 96,751 642,921 720,146 77,225 Eagle River Recreation Access Expansion - 16,555 16,555 17,000 445 RICD Water Rights Acquisition 284,202 59,740 343,942 431,000 87,058 Stormwater and Drainage: Nottingham-Puder Ditch Restoration - 10,621 10,621 320,000 309,379 W. Beaver Creek Blvd. Drainage / I-70 to RR 33,441 8,581 42,022 385,000 342,978 Metcalf Road Drainage 28,966 28,966 1,802,000 1,773,034 88 Project Description Actual Amounts Prior Years Current Year Total Total Project Budget Variance with Budget - Positive (Negative) CAPITAL IMPROVEMENT PROJECTS Strategic Planning: 2007 Development Analysis and Review: Starwood Resorts / Lot C Confluence / Westin Riverfront Resort The Gates at Beaver Creek Cottonwood PUD Folsom Property PUD Orion Development Planning and Consulting: 2007 General Planning and Consulting East Avon Redevelopment (Master Plan) Housing Needs Assessment Public Works Master Plan Other: 2007 Historic Preservation Developer Rebates and Capital Contributions Rebates: Sheraton Mountain Vista Capital Contributions: Westin Riverfront Resort Westin Riverfront Resort - Interest Total Capital Improvement Projects 93,481 18,500 1,206,017 1,176,000 41,639 9,294 27,791 31,651 6,019 6,149 1,268 90,457 233 63,066 12,684 9,294 27,791 31,651 6,019 6,149 1,268 183,938 18,733 63,066 12,684 12,942 1,218,959 1,176,000 41,639 5,000 (4,294) 16,000 (11,791) 25,000 (6,651) 7,000 981 7,000 851 5,000 3,732 50,000 50,000 198,000 14,062 50,000 31,267 63,800 734 25,000 12,316 1,500,000 281,041 2,563,000 1,387,000 122,410 80,771 $ 4,383,017 $ 7,786,590 $ 12,058,469 $ 17,888,741 $ 5,830,272 89 The public report burden for this information collection is estimated to average 380 hours annually. LOCAL HIGHWAY FINANCE REPORT City or County: Town of Avon YEAR ENDING : December 2007 This Information From The Records Of (example - City of _ or County of J: Prepared By: Valerie Barry Phone: (970) 748-4044 I. DISPOSITION OF HIGHWAY -USER REVENUES AVAILABLE FOR LOCAL GOVERNMENT EXPENDITURE ITEM 1. Total receipts available expenses A. Local Motor -Fuel Taxes PURPOSES B. Local Motor -Vehicle Taxes III. DISBURSEMENTS AND C. Receipts from State Highway- User Taxes FOR ROAD STREET PURPOSES D. Receipts from Federal Highway Administration 2 Minus amount used for collection 3. Minus amount used for nonhighway purposes 4. Minus amount used for mass transit 5. Remainder used for highway purposes II. RECEIPTS FOR ROAD AND STREET 11EM AMOUNT 11EM AMOUNT A. Receipts from local sources: A. Local highway disbursements: 1. Local highway -user taxes 1. Capital outlay (from page 2) 3,359,716 a. Motor Fuel (from Item I.A.5.) 2. Maintenance: 1,441,445 b. Motor Vehicle (from Item I.B.5.) 3. Road and street services: c. Total (a.+b.) a Traffic control oIerations 86,580 2. General fund appropriations 2,890,738 b. Snow and ice removal 416,609 3. Other local imposts (from page 2) 171,976 c. Other 0 4. Miscellaneous local receipts (from page 2) 2,540,943 d. Total (a. through c.) 503,189 5. Transfers from toll facilities 0 4. General administration & miscellaneous 28,175 6. Proceeds of sale of bonds and notes: 5. Highway law enforcement and safety 252,288 a. Bonds - Original Issues 0 6. Total (1 through 5) 5,584,813 b. Bonds - Refunding Issues 0 B. Debt service on local obligations: c. Notes 0 1. Bonds: d. Total (a + b. + c.) 0 a. Interest 390,760 7. Total (1 through 6) 5,603,657 b. Redemption 217,399 B. Private Contributions 225,000 c. Total a. + b. 608,159 C. Receipts from State government (from e 2) 2. Notes: 193,025 a Interest 0 D. Receipts from Federal Government (from page 2) b. Redemption 0 171,290 c. Total (a + b.) 0 E. Total receipts (A.7 + B + C + D) 6,192,972 3. Total (1.c + 2.c) 608,159 IV. LOCAL HIGHWAY (Show all entries C. Payments to State for highways 0 D. Payments to toll facilities 0 E. Total disbursements (A.6 + B.3 + C + D) DEBT STATUS at par) 6,192,972 Opening Debt Amount Issued Redemptions Closing. Debt A. Bonds Total) 3,829,205 0 217,399 3,611,806 1. Bonds ' efundin_• Portion) 0 0 B. otes (Total) 0 1 0 0 V. LOCAL ROAD AND STREET FUND BALANCE A. Beginning Balance B. Total Receipts C. Total Disbursements D. Ending Balance E. Reconciliation 6,192,972 6,192,972 0 Notes and Comments: • Debt Svc Expense GF Expenses CIP Expenses Specific Ownership HUTF Motor Veh Regist GF Appropriations 608,159 1,909;428 738,152 (171,976) (169,174) (23,851) 2,890,738 Financial Planning 02/01 Form # 350-050-36 FORM FHWA-536 (Rev. 1-05) PREVIOUS EDITIONS OBSOLETE (Next Page) 90 LOCAL HIGHWAY FINANCE REPORT STATE: Colorado YEAR ENDING (mm/yy): December 2007 H. RECEIPTS FOR ROAD AND STREET PURPOSES - DETAIL ITEM AMOUNT ITEM AMOUNT A.3. Other local im , osts: A.4. Miscellaneous local recei • ts: a. Property Taxes and Assessments 0 a. Interest on investments 0 b. Other local imposts: b. Traffic Fines & Penalities 0 1. Sales Taxes 0 c. Parking Garage Fees• 0 2. Infrastructure & Impact Fees 0 d. Parking Meter Fees 0 3. Liens 0 e. Sale of Surplus Property 0 4. Licenses 0 f. Charges for Services 0 5. Specific Ownership &/or Other 171,976 g. Other Misc. Receipts 0 6. Total (1. through 5.) 171,976 h. Other Real Estate Transfer Tax 2,540,943 c. Total (a. + b.) 171,976 i. Total (a through h.) 2,540,943 (Carry forward to page 1) (Carry forward to page 1) ITEM AMOUNT ITEM AMOUNT C. Receipts from State Government D. Receipts from Federal Government 1. Highway -user taxes 169,174 1. FHWA from Item I.D.5.) 2. State general funds 2. Other Federal agencies: 3. Other State funds: a. Forest Service 0 a. State bond proceeds b. FEMA 0 b. Project Match c. HUD 0 c. Motor Vehicle Registrations 23,851 d. Federal Transit Admin 0 d. Other (Specify) 0 e. U.S. Corps of Engineers 0 e. Other (Specify) 0 f. Other Federal (FHWA Grant) 171,290 f. Total (a. through e.) 23,851 g. Total (a. through f.) 171,290 4. Total (1. + 2. + 3.f) 193,025 3. Total (1. + 2.g) (Carry forward to page 1) III. DISBURSEMENTS FOR ROAD AND STREET PURPOSES - DETAIL ON NATIONAL HIGHWAY SYSTEM (a) OFF NATIONAL HIGHWAY SYSTEM (b) TOTAL (c) A.1. Capital outlay: 0 0 0 a. Right -Of -Way Costs b. Engineering Costs 411,021 0 411,021 c. Construction: (1). New Facilities 444,656 0 444,656 (2). Capacity Improvements 0 0 0 (3). System Preservation 1,262,601 0 1,262,601 (4). System Enhancement & Operation 1,241,439 0 1,241,439 (5). Total Construction (1) + (2) + (3) + (4) 2,948,696 0 2,948,696 d. Total Capital Outlay (Lines 1.a. + 1.b. + 1.c.5) 3,359,716 0 3,359,716 (Carry forward to page 1) Notes and Comments: FORM FHWA-536 (Rev.1-05) PREVIOUS EDITIONS OBSOLETE 91 THIS PAGE INTENTIONALLY LEFT BLANK STATISTICAL SECTION This section of the Town of Avon's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the Town's overall financial health. Financial Trends (Pages 94-103) — These schedules contain trend information to help readers understand how the Town's financial performance and well-being have changed over time. Revenue Capacity (Pages 104-107) — These schedules contain information to help readers understand and assess the factors affecting the Town's ability to generate its own -source revenues, specifically property taxes. Debt Capacity (Pages 108-111) — These schedules present information to help readers understand and assess the Town's debt burden and ability to issue additional debt. Demographic and Economic Information (Pages 112-114) These schedules offer demographic and economic information to help readers understand the environment in which the Town's financial activities take place and to provide information that facilitates comparisons of financial statement information over time and among other local governments. Operating Information (Pages 115-117) — These schedules contain service and infrastructure information to help readers understand how the information in the Town's financial report relates to the services the Town provides and the activities it performs. 93 TOWN OF AVON, COLORADO NET ASSETS BY COMPONENT LAST FIVE FISCAL YEARS (1) Fiscal Year 2003 2004 2005 Governmental Activities Investment in Capital Assets, Net of Related Debt Restricted For: Debt Service TABOR Emergency Reserve Unrestricted $ 9,599,212 $ 12,206,057 $ 23,123,596 847,163 635,342 88,136 384,946 384,678 472,201 9,889,514 12,529,657 15,063,082 Total Governmental Activities Net Assets $ 20,720,835 $ 25,755,734 $ 38,747,015 Business -type Activities Investment in Capital Assets, Net of Related Debt Unrestricted Total Business -type Activities Net Assets Primary Government Investment in Capital Assets, Net of Related Debt Restricted Unrestricted $ 1,609,885 $ 1,941,513 $ 2,039,744 64,450 254,907 471,481 $ 1,674,335 $ 2,196,420 $ 2,511,225 $ 11,209,097 $ 14,147,570 $ 25,163,340 1,232,109 1,020,020 560,337 9,953,964 12,784,564 15,534,563 Total Primary Government Net Assets $ 22,395,170 $ 27,952,154 $ 41,258,240 Source: Town of Avon Finance Department (1) GASB Statement No. 34 was effective for fiscal years beginning after June 15, 2002. Therefore only the last five fiscal years of information for this statistical table are available. 94 Fiscal Year 2006 2007 $ 23,801,715 $ 30,782,567 129,581 567,512 18,928,339 151,575 674,428 18,849,754 $ 43,427,147 $ 50,458,324 $ 1,884,063 861,582 $ 2,651,190 883,782 $ 2,745,645 $ 3,534,972 $ 25,685,778 $ 33,433,757 697,093 826,003 19,789,921 19,733,536 $ 46,172,792 $ 53,993,296 95 TOWN OF AVON, COLORADO CHANGES IN NET ASSETS LAST FIVE FISCAL YEARS (1) Fiscal Year Expenses Governmental Activities: General Government Community Development Public Safety Public Works and Utilities Recreation and Culture Interest and Fiscal Charges on Long-term Debt Total Governmental Activity Expenses Business -type Activities: Transportation Housing Fleet Maintenance Total Business -type Activity Expenses Total Primary Government Expenses Program Revenues Governmental Activities: Charges for Services Operating Grants and Contributions Capital Grants and Contributions Total Governmental Activity Program Revenues Business -type Activities: Charges for Services Capital Grants and Contributions Total Business -type Activity Program Revenues Total Primary Government Program Revenues Net (Expense) Revenue Governmental Activities Business -type Activities 2003 $ 1,730,580 683,160 1,569,552 2,819,107 2,117,520 758,737 9,678,656 1,677,058 298,467 1,517,564 3,493,089 2004 $ 1,646,483 727,955 1,610,667 3,105,233 2,094,440 705,452 9,890,230 1,680,756 313,633 1,755,478 3,749,867 2005 $ 1,873,292 935,419 1,637,769 4,925,854 2,208,149 606,188 12,186,671 1,855,183 1,942,338 3,797,521 $ 13,171,745 $ 13,640,097 $ 15,984,192 $ 2,857,329 124,200 2,981,529 2,319,273 2,319,273 $ 5,300,802 $ (6,697,127) (1,173,816) $ 2,505,400 19,258 177,854 2,702,512 2,647,377 117,966 2,750,881 10,283 2,761,164 2,921,794 195,532 2,765,343 3,117,326 5,467,855 $ 5,878,490 $ (7,187,718) $ (9,425,507) (984,524) (680,195) Total Primary Government Net Expense $ (7,870,943) $ (8,172,242) $ (10,105,702) 96 Fiscal Year 2006 2007 2,234,335 $ 2,936,738 1,392,669 1,132,260 1,853,452 2,157,400 5,975,905 4,958,488 2,313,164 2,604,528 552,492 495,734 14,322,017 14,285,148 2,187,410 2,321,139 1,989,005 2,362,400 4,176,415 4,683,539 $ 18,498,432 $ 18,968,687 $ 4,150,236 $ 3,751,666 52,538 74,078 1,662,000 2,301,778 5,864,774 6,127,522 3,190,835 3,313,517 684,349 3,190,835 3,997,866 $ 9,055,609 $ 10,125,388 $ (8,457,243) $ (8,157,626) (985,580) (685,673) $ (9,442,823) $ (8,843,299) 97 TOWN OF AVON, COLORADO CHANGES IN NET ASSETS (CONTINUED) LAST FIVE FISCAL YEARS (1) Fiscal Year General Revenues and Other Changes in Net Assets. Governmental Activities: Taxes: Property Taxes Real Estate Transfer Taxes Sales and Accommodation Taxes Other Taxes Unrestricted Investment Earnings Intergovernmental Miscellaneous Gain (Loss) on Disposal of Capital Assets Transfers Total Governmental Activities Business -type Activities: Transfers Total Business -type Activities Total Primary Government Change in Net Assets Governmental Activities Business -type Activities 2003 $ 2,542,791 2,224,452 4,593,196 555,798 161,588 1,077,000 (850,000) 10,304,825 850,000 850,000 2004 $ 2,697,086 2,338,060 4,797,825 444,491 198,574 662,845 443,482 4,177 (907,087) 10,679,453 907,087 907,087 2005 $ 2,763,432 3,254,490 5,590,224 480,665 446,097 737,940 980,989 (3,532) (995,000) 13,255,305 995,000 995,000 $ 11,154,825 $ 11,586,540 $ 14,250,305 $ 3,607,698 (323,816) Total Primary Government $ 3,283,882 Source: Town of Avon Finance Department $ 3,491,735 (77,437) 3,414,298 3,829,798 314,805 $ 4,144,603 (1) GASB Statement No. 34 was effective for fiscal years beginning after June 15, 2002. Therefore only the last five fiscal years of information for this statistical table are available. 98 Fiscal Year 2006 2007 2,765,362 $ 2,766,725 3,039,518 2,540,943 5,873,857 6,518,299 716,685 656,702 826,004 1,356,013 852,938 1,080,075 285,108 1,755,154 (2,097) (10,108) (1,220,000) (1,475,000) 13,137,375 15,188,803 1,220,000 1,475,000 1,220,000 1,475,000 $ 14,357,375 $ 16,663,803 $ 4,680,132 $ 7,031,177 234,420 789,327 4,914,552 $ 7,820,504 99 TOWN OF AVON, COLORADO CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS Fiscal Year Revenues Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Special Assessments Investment Earnings Other Revenues Total Revenues Expenditures Current: General Government and Housing Community Development Public Safety Public Works and Utilities Recreation and Culture Capital Improvements Debt Service: Principal Interest Bond Issuance Costs Fiscal Charges Total Expenditures Excess (Defieiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Transfers In Transfers Out Proceeds from Borrowing Proceeds from Refunding Payments to Escrow Agent Sales of Capital Assets Total Other Financing Sources (Uses) Net Change in Fund Balances Debt Service as a Percentage of Noncapital Expenditures 1998 $ 9,156,013 312,278 2,489,874 1,283,954 51,376 80,401 582,856 443,234 14,399,986 1,721,277 460,628 2,753,841 2,467,761 1,776,425 6,705,346 1,212,321 1,221,927 317,621 48,827 18,685,974 1999 $ 9,758,234 278,903 2,182,382 1,542,241 51,252 68,528 620,587 491,343 14,993,470 1,911,025 588,081 3,245,157 2,199,747 2,053,269 5,686,282 2000 $ 9,611,252 498,904 2,804,849 1,807,848 46,873 61,926 725,186 1,262,079 2001 $ 9,937,542 192,672 1,009,532 2,026,770 60,486 53,407 471,315 985,834 16,818,917 14,737,558 2,329,465 2,166,837 608,175 605,560 4,241,344 1,662,108 2,550,880 2,604,511 2,056,555 2,080,409 1,997,224 2,435,739 1,311,000 1,291,529 1,603,287 1,228,036 1,313,703 1,148,614 191,539 104,549 40,886 40,142 47,112 18,455,022 16,429, 017 14,45 8,726 (4,285,988) (3,461,552) 3,670,492 (2,689,919) 7,828,372 36,200 8,845,145 1,846,001 (2,285,288) 439,569 5,580,000 (5,388,461) 191,821 $ 4,559,157 $ (3,269,731) 23.38% Source: Town of Avon Finance Depaituient 21.71% 389,900 1,104,249 (1,393,283) 702,781 44,546 458,293 278,832 1,004,246 (2,064,246) 3,964,113 (3,851,327) 1,840 (945,374) 848,193 $ (666,542) 18.33% 24.15% 100 Fiscal Year 2002 2003 $ 9,420,818 $ 9,870,673 571,557 186,948 1,647,548 920,907 1,754,118 2,564,384 44,603 56,866 47,854 45,564 192,010 161,588 920,975 942,087 2004 $ 10,239,779 236,867 882,103 2,153,941 58,757 37,683 198,574 2,896,383 14,599,483 14,749,017 16,704,087 2005 $ 12,057,347 249,032 984,333 2,388,948 53,448 31,464 446,097 804,332 2006 2007 $ 12,395,422 827,890 2,523,356 3,004,306 73,854 $ 12,482,669 419,292 3,455,931 3,244,484 84,290 826,004 1,356,013 573,414 1,750,580 17,015,001 20,224,246 22,793,259 1,986,382 1,652,538 1,576,203 1,742,961 2,127,325 2,871,963 480,411 416,569 477,045 532,290 912,855 902,634 1,561,029 1,557,109 1,652,782 1,667,280 1,879,582 2,203,803 2,590,299 2,781,036 2,574,772 2,748,931 2,819,023 3,424,566 1,931,794 1,939,224 1,943,124 2,024,614 2,168,903 2,483,910 4,807,404 1,916,329 913,297 2,758,137 4,245,404 7,786,590 1,459,133 1,435,000 3,540,000 1,297,500 1,296,250 1,348,750 1,125,017 1,062,916 940,228 555,343 504,122 448,474 - 98,648 - 37,719 39,584 52,195 35,762 36,179 33,074 15,979,188 12,800,305 13,768,294 13,362,818 15,989,643 21,503,764 (1,379,705) 1,948,712 2,935,793 3,652,183 4,234,603 1,289,495 1,260,694 (2,043,195) 2,362 2,019,381 (2,869,381) 339,000 378 1,063,480 (1,970,567) 75,864 3,732,911 (3,632,554) 1,410 1,540,361 (2,535,361) 74,403 1,001 (780,139) (510,622) (729,456) (919,596) 2,601,594 (3,821,594) 130,621 1,504 927,637 (2,402,637) 170,156 (1,087,875) (1,304,844) $ (2,159,844) $ 1,438,090 $ 2,206,337 $ 2,732,587 $ 3,146,728 $ (15,349) 23.47% 23.31% 36.03% 17.81% 15.64% 13.34% 101 TOWN OF AVON, COLORADO FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS Fiscal Year General Fund Reserved Unreserved Total General Fund All Other Governmental Funds Reserved Unreserved, Reported In: Special Revenue Funds Capital Projects Fund Total All Other Governmental Funds General Fund Reserved Unreserved Total General Fund All Other Governmental Funds Reserved Unreserved, Reported In: Special Revenue Funds Capital Projects Fund Total All Other Governmental Funds 1998 $ 39,498 5,368,448 5,407,946 5,084,203 45,590 2,096,902 1999 2000 $ 426,410 4,849,928 4,525,207 4,849,928 1,048,616 1,815,500 3,096,706 4,951,617 922,097 2,094,759 3,690,470 $ 7,226,695 $ 5,960,822 $ 6,707,326 Fiscal Year 2001 2002 381,173 $ 380,049 3,342,232 3,104,799 3,723,405 3,484,848 885,105 834,743 2,490,503 3,893,388 2,023,079 2,489,887 $ 7,268,996 $ 5,347,709 2003 $ 384,946 3,375,366 3,760,312 847,163 1,550,979 4,112,193 2004 $ 384,678 3,999,194 4,383,872 635,342 1,331,621 6,126,149 2005 $ 472,201 5,301,416 5,773,617 650,636 1,327,522 7,457,796 $ 6,510,335 $ 8,093,112 $ 9,435,954 Source: Town of Avon Finance Department 2006 2007 567,512 6,340,441 $ 674,428 6,620,998 6,907,953 7,295,426 692,081 3,024,746 7,731,519 714,075 3,637,574 6,693,875 $ 11,448,346 $ 11,045,524 102 TOWN OF AVON, COLORADO TAX REVENUES BY SOURCE, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS Property Tax (1) Specific Penalties & Delinquent Sales Year General Ownership Interest Taxes Tax 1998 $ 2,372,329 $ 184,245 $ 6,756 $ 6,901 $ 4,384,054 1999 2,489,424 193,240 6,792 5,973 4,547,472 2000 2,670,258 205,030 6,014 1,046 4,696,369 2001 2,425,991 189,666 5,419 514 4,902,010 2002 2,505,746 162,683 4,453 60 4,699,935 2003 2,537,783 147,760 5,008 4,593,196 2004 2,534,887 158,257 3,676 266 4,797,825 2005 2,593,082 165,810 3,986 554 5,246,245 2006 2,745,820 179,560 3,791 15,753 5,484,458 2007 2,762,486 171,976 4,126 113 6,083,115 Year (2) Utility Franchise Accom. Real Estate Tax Tax Tax Transfer Tax Total 1998 $ 63,698 $ 187,360 $ $ 1,950,670 $ 9,156,013 1999 65,164 196,796 2,253,373 9,758,234 2000 70,094 208,230 - 1,754,211 9,611,252 2001 112,666 242,334 2,058,942 9,937,542 2002 107,129 225,866 1,714,946 9,420,818 2003 116,981 245,493 2,224,452 9,870,673 2004 117,711 289,097 2,33 8,060 10,23 9,779 2005 124,945 324,256 343,979 3,254,490 12,057,347 2006 129,537 361,779 435,206 3,039,518 12,395,422 2007 121,462 343,528 454,920 2,540,943 12,482,669 Source: Town of Avon Finance Department (1) Includes Payments In -Lieu -Of Sales Tax beginning in 2003. (2) From 1998 to 2004 the Town's accommodations taxes were accounted for in the Transit Enterprise fund. TOWN OF AVON, COLORADO ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS Levy Year 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 Levy Year 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 Collection Year 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Collection Year 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Vacant Land $ 87,643,855 22,532,500 22,512,350 20,814,730 22,499,340 20,470,660 23,859,850 24,076,670 24,665,930 22,3 85, 870 Direct Tax Rate 19.568 19.372 18.347 15.488 14.606 14.234 14.111 13.781 13.339 13.287 Residential Property $ 7,303,920 36,706,620 47,391,820 52,400,440 63,257,860 67,986,410 60,523,900 63,669,310 72,486,190 74,772,170 Actual Taxable Value $ 532,846,859 566,711,185 692,365,810 746,742,920 928,319,150 978,914,070 1,026,692,120 1,070,116,330 1,202,381,510 1,232,73 8,120 Source: Eagle County Assessor's Office, Abstract of Assessments Commercial Property $ 6,962,490 39,073,900 43,515,240 45,746,620 51,363,470 53,710,780 58,730,200 64,454,400 70,880,090 72,119,390 Value as a Percentage of Actual Value 17.93% 17.59% 16.58% 16.11% 15.01% 14.76% 14.20% 14.29% 14.05% 13.90% Other Property Total Taxable Assessed Value $ (6,375,715) 1,377,380 1,392,510 1,310,010 2,199,270 2,33 5,760 2,659,120 744,600 874,430 2,018,740 Notes: Property tax rates are stated in mills per $1,000 of assessed valuation. Other property includes state assessed, agricultural, and abatements and corrections. $ 95,534,550 99,690,400 114,811,920 120,271,800 139,319,940 144,503,610 145,773,070 152,944,980 168,906,640 171,296,170 104 TOWN OF AVON, COLORADO DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS Town of Avon Direct Rates Overlapping Rates General Eagle Obligation Avon County Levy Collection General Debt Total Metropolitan Eagle Library Year Year Operating Service Direct District County District 1997 1998 11.456 8.112 19.568 5.855 7.463 2.750 1998 1999 11.456 7.916 19.372 5.876 7.463 2.750 1999 2000 11.456 6.891 18.347 5.079 7.050 2.750 2000 2001 8.956 6.532 15.488 4.857 7.079 2.750 2001 2002 8.956 5.650 14.606 3.607 6.999 2.750 2002 2003 8.956 5.278 14.234 3.478 6.999 2.750 2003 2004 8.956 5.155 14.111 3.619 8.499 2.750 2004 2005 8.956 4.825 13.781 3.479 8.499 2.750 2005 2006 8.956 4.383 13.339 3.283 8.499 2.750 2006 2007 8.956 4.331 13.287 3.281 8.499 2.750 Overlapping Rates Eagle UEV Eagle River County Consolid UEV Water & Colorado School Sanitation Sanitation Sanitation Eagle River Levy Collection Mountain District District District District Fire Protect Year Year College RE -50J g (Basic) (DS) (DS) District 1997 1998 3.944 22.408 0.436 0.809 1998 1999 3.539 25.641 0.434 0.502 1999 2000 3.655 22.047 0.385 0.478 2000 2001 3.997 22.312 0.385 - 2001 2002 3.997 21.655 0.356 2002 2003 3.997 21.981 - - 2003 2004 3.997 21.120 - - 2004 2005 3.997 21.080 - 2005 2006 3.997 19.595 - - 2006 2007 3.997 23.050 - Overlapping Rates 0.674 1.154 1.135 0.970 1.300 1.335 1.330 1.214 1.111 3.800 3.800 3.800 3.800 3.800 3.800 3.800 5.550 Co River Water Eagle County Confluence Avon Station Mtn. Vista Village Levy Collection Consery Health Svc Metropolitan Metropolitan Metropolitan Metropolitan Year Year District District District District District District 1997 1998 0.307 0.926 1998 1999 0.309 0.932 1999 2000 0.282 0.842 2000 2001 0.253 0.842 - - 2001 2002 0.253 0.748 - - 2002 2003 0.255 2.011 - - - 2003 2004 0.255 2.005 45.000 45.000 45.000 15.000 2004 2005 0.252 2.013 45.000 45.000 45.000 15.000 2005 2006 0.230 2.010 45.000 45.000 45.000 15.000 2006 2007 0.221 2.006 45.000 45.000 33.000 15.000 Source: Eagle County Assessor's Office, Abstract of Assessment Notes: Property tax rates are stated in mills per $1,000 of assessed valuation. The Town's general operating mill rate may be increased only by a majority approval of the Town's residents during a general election. Rates for debt service are set based on each year's debt service requirements. 105 TOWN OF AVON, COLORADO PRINCIPAL PROPERTY TAX PAYERS CURRENT YEAR AND NINE YEARS AGO 2007 1998 Taxpayer Traer Creek-WMT LLC Points of Colorado Traer Creek -L2 LLC Traer Creek -HD LLC Chapel Square Ventures LP Riverfront Village Hotel, LLC ARI Mountain Center LLC Avon Wynfield LLC East Avon -Hudson LLC Avon Partners II, LLC Dillon Real Estate Co, Inc Mountain Star, LLC Vail Building Arts Associates LTD Riverview Park Assoc, Inc Vail Associates Avon Commercial Center, LTD Tanavon Corporation Total Assessed Value of the Ten Largest Taxpayers Total Assessed Value of Other Taxpayers Percentage Percentage of Total of Total Taxable Town of Avon Taxable Town of Avon Assessed Assessed Assessed Assessed Value Rank Value Value Rank Value $ 7,508,370 1 4.38% $ 0.00% 6,667,680 2 3.89% 0.00% 6,051,120 3 3.53% 0.00% 5,382,540 4 3.14% 0.00% 5,344,790 5 3.12% 3,744,230 1 3.76% 3,022,540 6 1.76% 0.00% 2,963,800 7 1.73% 0.00% 2,957,460 8 1.73% 2,054,810 4 2.06% 2,832,410 9 1.65% 0.00% 2,744,540 10 1.60% 3,458,290 2 3.47% - 0.00% 2,860,480 3 2.87% 0.00% 1,978,670 5 1.98% 0.00% 1,954,770 6 1.96% 0.00% 1,942,150 7 1.95% - 0.00% 1,785,010 8 1.79% 0.00% 1,711,830 9 1.72% 0.00% 1,469,550 10 1.47% 45,475,250 26.55% 22,959,790 23.03% 125,820,920 73.45% Total Assessed Value of All Taxpayers $ 171,296,170 Source: Eagle County Assessor's Office 76,730,610 76.97% 100.00% $ 99,690,400 100.00% 106 TOWN OF AVON, COLORADO PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS Ratio of (2) Total Tax (1) Current Percent of Delinquent Total Collections Levy Collection Total Tax Current Taxes Tax Tax To Total Year Year Tax Levy Collections Collected Collections Collections Tax Levy 1997 1998 $ 2,376,823 $ 2,372,329 99.81% $ 6,901 $ 2,379,230 100.10% 1998 1999 2,500,503 2,489,424 99.56% 5,973 2,495,397 99.80% 1999 2000 2,672,106 2,670,258 99.93% 1,046 2,671,304 99.97% 2000 2001 2,430,796 2,425,991 99.80% 514 2,426,505 99.82% 2001 2002 2,522,027 2,505,746 99.35% 60 2,505,806 99.36% 2002 2003 2,548,453 2,537,783 99.58% 2,537,783 99.58% 2003 2004 2,549,757 2,534,887 99.42% 266 2,535,153 99.43% 2004 2005 2,595,743 2,593,082 99.90% 554 2,593,636 99.92% 2005 2006 2,741,233 2,745,820 100.17% 15,753 2,761,573 100.74% 2006 2007 2,763,603 2,762,486 99.96% 114 2,762,600 99.96% Source: Town of Avon Finance Department Notes: (1) Taxes are due and payable on January 1 based on the prior year's assessed valuation. (2) Information on outstanding delinquent taxes is not available. 107 TOWN OF AVON, COLORADO RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS Governmental Activities Fiscal Year 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Fiscal Year 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 General Obligation Bonds $ 11,997,136 11,420,082 10,814,047 10,219,023 9,480,000 8,725,000 8,136,173 7,282,075 6,393,774 5,466,798 Special Assessment Bonds Revenue Bonds Certificates of Participation $ 355,000 $ 4,820,000 $ 300,000 5,210,000 245,000 4,935,000 195,000 4,655,000 140,000 4,360,000 100,000 4,065,000 50,000 3,760,000 3,440,000 3,110,000 2,770,000 Business -Type Activities Certificates of Capital Participation Leases $ 7,085,000 5,141,250 7,306,250 7,052,500 6,790,000 6,512,500 4,181,250 3,963,750 3,735,000 3,498,750 $ 205,238 251,267 207,578 161,751 113,548 75,376 15,959 19,023 54,549 44,243 Source: Town of Avon Finance Department Total Primary Government $ 17,983,457 19,544,138 18,105,992 16,941,380 15,682,307 14,791,669 13,737,071 12,423,332 11,176,081 10,223,918 1,713,750 1,653,750 1,592,500 1,530,000 1,462,500 1,393,750 1,321,250 1,245,000 1,166,250 Percentage of Personal Income 1.38% 1.39% 1.14% 1.01% 0.93% 0.84% 0.71% 0.59% NA NA Capital Leases $ 811,321 900,306 458,195 279,857 172,307 439,169 397,148 380,007 427,307 820,870 Per Capita $ 6,453 6,691 3,213 2,963 2,740 2,337 2,165 1,957 1,650 1,401 108 TOWN OF AVON, COLORADO DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT DECEMBER 31, 2007 Name of Governmental Entity Direct: Town of Avon Overlapping: Avon Metropolitan District Eagle County School District -RE -50J Eagle -Vail Metropolitan District Eagle Valley Library District Eagle River Water and Sanitation District Subtotal - Overlapping Total Net General Percentage Amount Obligation Applicable Applicable Bonded Debt to Town to Town Outstanding of Avon of Avon $ 4,151,798 100.00% $ 4,151,798 1,315,000 100.00% 1,315,000 285,496,170 8.22% 23,467,785 1,275,000 16.14% 205,721 2,890,000 11.49% 332,061 12,335,000 10.39% 1,281,607 303,311,170 26,602,174 $ 307,462,968 $ 30,753,972 Source: Various Governmental Entities, Eagle County Finance Department Note: Overlapping governments are those that coincide, at least in part, with the geogrphic boundaries of the Town. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the Town. 109 TOWN OF AVON, COLORADO RATIO OF GENERAL BONDED DEBT OUTSTANDING AND LEGAL DEBT MARGIN LAST TEN FISCAL YEARS Fiscal Year 1998 1999 2000 2001 General Bonded Debt Outstanding General Obligation Bonds $ 7,765,000 $ 7,425,000 $ 7,120,000 $ 6,695,000 Actual Taxable Property Value 532,846,859 566,711,185 692,365,810 746,742,920 Percentage of Actual Taxable Property Value 1.46% 1.31% 1.03% 0.90% Per Capita $ 2,786 $ 2,542 $ 1,263 $ . 1,171 Legal Debt Limit Total Debt Applicable to Limit Legal Debt Margin Total Net Debt Applicable to the Limit as a Percentage of Debt Limit $ 23,883,638 $ 24,936,805 $ 28,702,980 $ 30,067,950 (7,765,000) (7,425,000) (7,120,000) (6,695,000) $ 16,118,638 $ 17,511,805 $ 21,582,980 $ 23,372,950 67.49% - 70.22% 75.19% 77.73% Source: Eagle County Assessor's Office, State of Colorado Division of Local Governments 110 Fiscal Year 2002 2003 $ 6,305,000 928,319,150 0.68% $ 1,102 $ $ 5,895,000 978,914,070 0.60% 2004 2005 2006 2007 5,666,173 $ 5,182,075 $ 4,678,774 $ 4,151,798 1,026,692,120 0.55% 932 $ 893 1,070,116,330 0.48% $ 816 1,202,381,510 0.39% $ 691 1,232,738,120 0.34% $ 569 $ 34,829,985 $ 36,125,903 $ 36,443,268 $ 38,236,245 $ 42,226,660 $ 42,824,043 (6,305,000) (5,895,000) (5,666,173) (5,182,075) (4,678,774) (4,151,798) $ 28,524,985 $ 30,230,903 $ 30,777,095 $ 33,054,170 $ 37,547,886 $ 38,672,245 81.90% 83.68% 84.45% 86.45% 88.92% 90.30% TOWN OF AVON, COLORADO DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS Eagle Eagle County Eagle County Eagle County Denver / Town of Eagle Personal Per Capita County RE -50J Boulder Avon County Income Personal Median School Consumer Year Population Population (In $1,000's) Income Age Enrollment Price Index Eagle County Unemployment Rate 1998 2,787 33,709 $ 1,299,997 $ 32,358 34.00 4,343 161.9 3.21% 1999 2,921 34,950 1,404,071 33,245 31.17 4,539 166.6 2.54% 2000 5,636 41,659 1,584,204 34,997 31.26 4,645 173.2 2.16% 2001 5,717 43,292 1,676,826 38,435 31.80 4,912 181.3 2.80% 2002 5,724 44,331 1,687,236 37,949 32.34 4,844 184.8 4.30% 2003 6,328 45,216 1,758,671 40,597 31.60 5,033 186.8 5.00% 2004 6,345 46,162 1,930,354 41,773 34.10 5,126 187.0 4.10% 2005 6,349 47,530 2,107,633 44,200 33.89 5,167 190.9 3.90% 2006 6,774 50,612 NA 46,985 34.70 5,369 197.7 3.40% 2007 7,297 NA NA NA NA NA 202.0 2.85% Sources: Colorado Division of Local Governments; Eagle County RE -50J School District, Eagle County 112 TOWN OF AVON, COLORADO PRINCIPAL EMPLOYERS CURRENT YEAR 2007 Employer Home Depot Wal-Mart Christie Lodge City Market Sheraton Mountain Vista Town of Avon Finnegan's Eagle River Water & Sanitation Avon Elementary School Falcon Point Employees Rank Sources: Various Town of Avon Businesses, Depattnient of Labor 262 1 204 2 158 3 147 4 120 5 109 6 105 7 80 8 53 9 29 10 TOWN OF AVON, COLORADO COMMERCIAL AND RESIDENTIAL CONSTRUCTION LAST TEN FISCAL YEARS Year Commercial Construction Residential Construction Square Footage Value 1998 29,594 $ 5,862,230 1999 3,755 6,096,164 2000 156,027 16,700,998 2001 3,480 157,156 2002 401,304 38,830,606 2003 97,959 3,615,219 2004 140,059 3,818,000 2005 250,000 2006 26,639 114,860,200 2007 19,242 25,248,538 No. of Units Source: Town of Avon Community Development Department Value 97 $ 25,806,307 64 20,210,602 47 30,823,673 21 15,883,271 289 20,490,119 20 7,796,720 20 12,417,897 19 15,052,119 12 13,980,955 93 10,970,648 Total Building Construction Value $ 31,668,537 26,698,802 47,524,671 16,040,427 59,320,725 11,411,939 16,235,897 15,302,119 128,841,155 36,219,186 114 TOWN OF AVON, COLORADO FULL-TIME EQUIVALENT EMPLOYEES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Full-time Equivalent Employees as of December 31 1998 1999 2000 2001 2002 General Government Administration Finance Community Development Police Public Works & Engineering Transportation Fleet Maintenance Recreation Total General Government Administration Finance Community Development Police Public Works & Engineering Transportation Fleet Maintenance Recreation Total Source: Town of Avon Budget 5.20 6.20 6.75 6.75 6.00 4.50 4.50 5.50 5.50 6.00 7.00 9.00 9.00 9.00 6.00 14.30 17.00 18.00 19.00 18.00 18.50 19.50 21.00 21.00 24.00 10.50 10.75 24.75 22.75 13.00 9.00 10.00 11.00 12.00 10.00 20.00 21.00 21.00 20.00 20.00 89.00 97.95 117.00 116.00 103.00 2003 2004 2005 2006 2007 5.00 5.00 5.00 5.00 5.00 6.00 6.00 6.00 6.00 7.00 6.00 7.00 7.00 8.00 9.00 17.00 17.00 17.00 18.00 19.00 22.50 22.00 20.90 21.90 25.90 8.50 10.00 10.00 13.00 13.00 10.00 10.00 10.10 11.10 12.10 18.00 17.00 17.00 17.00 18.00 93.00 94.00 93.00 100.00 109.00 115 TOWN OF AVON, COLORADO OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Fiscal Year 1998 1999 2000 2001 Town of Avon Facilities and Services: Miles of Streets Number of Street Lights Culture and Recreation: Miles of Bike/Pedestrian Paths Parks / Lakes Park Acreage Tennis / Volleyball / Basketball Courts Recreation Centers Softball / Soccer Fields Police Protection: Number of Stations Number of Police Personnel and Officers Number of Patrol Units Number of Law Violations: General Ordinance Violations Traffic Violations Parking Violations Fire Protection: Number of Stations Number of Fire Personnel and Officers Number of Calls Answered Number of Inspections Conducted Facilities and Services Not Included in the Reporting Entity: Libraries: Number of Libraries / Volumes Water System: Miles of Water Mains Number of Service Connections Daily Average Consumption in Gallons Maximum Daily Capacity of Plant in Gallons Sanitary Sewer System: Miles of Sanitary Sewers Number of Treatment Plants Number of Service Connections Maximum Daily Capacity of Treatment Plant in Gallons Education: Number of Elementary Schools / Instructors Fire Protection: Number of Stations Number of Fire Personnel and Officers Number of Calls Answered Number of Inspections Conducted 15.62 15.62 18.61 19.18 156 156 156 272 0 0 0 0 2/1 2/1 2/1 2/1 668 668 668 668 2/3/2 2/3/2 2/3/2 2/3/2 1 1 1 1 1/0 1/0 1/0 1/0 1 1 1 1 14.30 17.00 18.00 19.00 9.00 11.00 12.00 13.00 286 230 298 314 449 348 252 162 595 678 500 536 5 .. 5 5 0 15.00 17.00 25.00 0.00 2,092 2,111 2,321 0 600 678 850 0 1 / 38,000 1 / 38,000 1 / 38,000 1 / 38,000 15.68 15.68 15.68 15.68 2,489 2,489 2,786 2,786 582,000 582,000 750,000 750,000 10MGD 10MGD 10MGD 10MGD 27.56 27.56 28.11 28.11 1 1 1 1 2,473 2,473 2,916 2,916 4.3MGD 4.3MGD 4.3MGD 4.3MGD 1/30 1/30 1/30 1/30 0 0 0 4 0 0 0 28 0 0 0 2,141 0 0 0 108 116 Fiscal Year 2002 2003 2004 2005 2006 2007 18.62 22.34 22.34 23.11 23.04 23.04 386 465 465 465 408 408 0 5 5.48 5.48 5.6 5.6 3/1 3/1 4/1 4/1 5/1 5/1 668 668 671 671 672 672 4/3/2 4/3/3 4/3/3 4/3/3 4/3/3 4/3/3 1 1 1 1 1 1 1/2 1/2 1/2 1/2 1/2 1/2 1 1 1 1 1 1 18.00 17.00 17.00 17.00 18.00 16.00 12.00 11.00 11.00 11.00 12.00 12.00 220 273 303 284 278 333 230 375 230 309 566 243 361 204 201 286 245 6 0 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 1 / 43,289 1 / 72,107 1 / 73,329 1 / 77,966 1 / 78,021 1 / 85,378 23.16 24.99 24.99 24.99 24.99 24.99 2,916 3,358 3,376 3,409 3,462 3675 756,137 713,058 779,263 790,945 842,234 778373 10MGD 10MGD 10MGD 10MGD 10MGD 10MGD 28.11 33.44 33.44 33.44 33.44 33.44 1 1 1 1 1 1 2,916 3,489 3,507 3,536 3,546 3801 4.3MGD 4.3MGD 4.3MGD 4.3MGD 4.3MGD 4.3MGD 1 /35 1 /30 1 /30 1 /23 1 /32 1 /53 6 6 8 8 8 9 28 44 45 44 44 51 2,200 2,144 2,272 2,364 2,572 2469 823 881 919 1,062 1,509 1788 THIS PAGE INTENTIONALLY LEFT BLANK June 3, 2008 Honorable Mayor Wolfe and Town Council Mr. Larry Brooks, Town Manager Town of Avon 400 Benchmark Road Avon, Colorado 81620 Re: Fire Station Relocation Dear Mayor Wolfe, Council Members and Mr. Brooks: I requested to meet with you at your Work Session of June 10 to discuss thP'matter of relocating the Avon Fire Station: I thought you might want to know that previous Town Councils have looked at this issue moving the fire station has been discussed on and off for more than 10 years. I have attached a study that Zehren and Associates prepared for the Town of Avon in 1996 that looked at consolidating Eagle:Vail,. Beaver Creek and AN -on Stations. That proposal failed for the reason that all the contractual partners at the tulle did not want to fund it. It was next to impossible to fund any joint capital — which u -as a strong impetus to form the Fire District. So, even though this issue is not brand new; it is nonetheless timely and critical to the Fire District and the Town as plans move forward to redevelop the Town core and opportunities diminish to relocate the station; if in fact the decision is made to do so_ As you know,, an expanded facility is listed in our Impact Fee Study and Capital Improvements Plan. - but the report is site neutral and does not identify where it should be located'_ I thought it would be important to discuss the pro and cons of relocating the station with you and perhaps the District can also better understand the Town's goals for redevelopment in the core. We will give you a brief presentation on this matter and if there is additional time, we would be happy to answer questions about the District's. Long Range Financial Model. I look forward to meeting with you. Cordially r' {Y Charles A. Moore General Manager/Fire Chief cc: Eagle River Fire District Directors eric: Zehren and Associates Study 1996 Almont Station Location Study t 701o39so. poi l} POST OFFICE BOx 7980 • 0351 BENCHMARK ROAD • AVON, COLORADO $1G20-7980. P}ioNE: 970-748-9665 • Fax: 970'.-748-4749 • DntAn.: INFO@ERFPD.ORG EILIIONT ASSOCIATES Specialize in Eire, Police I` EMS Ass FIRE STATION LOCATION STUDY FOR THE EAGLE RIVED. FIRE PROTECTION DISTRICT MAY 2008 Alniont Associates, lnc. Jim Sparr, President PO Box 338 Almont, Colorado 81230 Telephone 970/6413813 Almon( Associates May 6, 2008 Mr. Charles Moore, Manager, Fire Chief Board of Directors, Eagle River Fire Protection Distract Dear Mr. Moore and Board Members, Thank you for choosing Almost Associates to provide a comprehensive Fire Station Location analysis. Members of Almont Associates have had more educational and practical experience in station location analysis than any other company available today. My own experience began with my former department in Wichita. Kansas. Wichita, Kansas was the first city in the nation to utilize computer analysis for station locations. In 1914 we partnered •ith Public Technologies, Inc. (PTI) and IBM to analyze fire demand zones, areas served and then provide alternative recommendations for station locations. In 1992-1993 my Executive Officer patented a computer software program utilizing census tiger files and arc view for gee -based analysis, Fire Station Location and Mapping Environment (FLAME). My company was the first to utilize this program in 1993 for analysis. We now utilize the latest, Geographical Information System (GIS) software by ESRIg. In addition to my own teaching at the university level, we have employed the services of an individual who received a rarely seen perfect score on his Executive Fire Officer designation, His research paper was on Fire Station Location analysis. In addition, our subcontractor is a peer review counselor who evaluates fire departments for certification. All of this educational arid practical experience is captured in Section 1 of the report. This is of little value unless the end result provides a useful document for planning purposes. We believe we have provided that and remain available to assist the district in any way possible until resolution of all issues. Sincerely, Jim Sparer' President A 1117011 Aswocrtrles TABLE OF CONTENTS Letter of Transmittal Table of Contents Executive Sumr.ary (Section 1) Recommendations .......:...... :......... ..... ......... ....,...3 Maps,. .......Maps.............................. ....... ....... .............. 5-8 1.0 INTRODUCTION.:............9 1,1 Importance of Response Times :, 9 '7,0 LITERATURE REVIEW ' 10 2,1 Fire Station Location Determination. . . ...<............,10 2. ' ISO Rating Schedule .11 2.3 Time Element of Station Site Selection 12 2,4 Standards of Response Coverage 14 2,5 Rapid Access to Detibrillatio€ iEarly ALS 2.6 Computer Modeling.....:......................................,,,..:..16 2.7 Combination of Factors 16 3.0 PROCEDURES 18 3. 1 Response Time Benchmarks 18 3.2 Assumptions .. 18 3.3 Road Data 18 4.0 STATION ALIGNMENT (Section II) 19 4.1 Gilman Station 19 4.2 Minturn Station ..._......... ............... ............., ....... 22 4.3 Edwards Facility ...............22 4.4 Avon Facility 24 4.5 Staffing and Apparatus Placement 27 4,5, I Current Placement 27 4.5.2 Proposed Placement ..................... 27 5.0 ALTERNATIVE BOARD CONSIDERATIONS (Sectio€r! I::[l;i.............2 REFERENCES ...... 35 A Wont Associates SECTION 1 EXECUTIVE SUMMARY The Eagle River Fire Protection District retained the services of Almont Associates to conduct a station location study for analysis and recommendations to determine efficient locations for fire stations, The project was conducted in two separate sections. The first section is a research information guide to the different approaches used to relocate or combine, or build new facilities. The second section presents our findings and recommendations for station locations. The geography in the service area presents unique challenges; the area does not parallel what typical fire services agencies deal with in urban areas. The valley is divided by an interstate highway, a major river, a railroad and state highway. This makes the north/south response only possible in 4 locations those being Wolcott, Edwards, Avon, AvonfTraer Creek, The only route possible to Minturn and points south is US Highway 24 Much of the District is accessed through substantial elevation differences and winding road sections. These factors make locating} stations critical because attempts to overcome the geography and terrain with redundant tire stations becomes unaffordable and impractical. Using computer analysis techniques, the project team plotted various locations throughout the community and then tested them against them against a response time standard. The response time standard chosen was one minute from alarm notification to emergency personnel rolling tires. A response travel time of 8 minutes to 90% of the district was chosen as the standard, and a total of an S minute response time to 90% of the district is represented on all of the enclosed demonstration maps_ Some urban areas follow a more stringent benchmark of 4 minutes travel time to 90% of the community, but is typically seen in urban areas where streets are on a cross grid, with flat terrain and more population density. We have included on pages 7 and 8, maps demonstrating a 7 minute travel time that covers 36% of the district. The pictorial on pages 5 and 6 demonstrate the geographic coverage of the current station alignment. Aimw zi A,s socrtrte;s' I As demonstrated, the travel time of 8 minutes can cover 81, o 0f the d€strict. The most notable deficiency lies to the south ofMinturn on Highway 24. This will be dealt with as we review four separate scenarios in Section II. The following are researchgoals that were used in this analysis, The purpose of this research was to apply Geographical Information Systems (GIS) of computer modeling that will incorporate demographical data, growth and land use projections, current response times, travel times and to provide a comprehensive evaluation of potential future fire stations locations for the ERFPD. The study.y was conducted on the assumption of specific response time benchmarking, which is built into t:re GJS analysis. In most cases, the proposed responsetime benchmark is that: the dejto. thnent will arrive on the scene as etfirst within ten minutes, 90% of the time Travel time is calculated within the overall response time goal after the deduction of an assumed turnout time of sixty seconds. Turnout. Timeis the amount of time it takes to staff the vehicles and begin response after alarm notification. ea To provide suggested fire station location solutions that allow the Eagle River Fire Protection District (ERFPD) to meet its proposed response time benchmarks to a vast majority of the district, o To provide potential fire station locations that are consistent with the current district comprehensive land use planning, o To provide general potential fire station locations inareas where adequate land is available. o To provide potential fire station locations with ready access to highways, arterial. and collector roads. The site locations are as follows: 4 -- Red Cliff II Beaver Creek 5 —Minturrz 12-- Edwards 6 — Eagle Vail 15 — Cordillera. 7 -- Avon l6-- Summit S - Wildridge A/eiiorrr. A,c n)ciGrtes• Recommendations: One ot the first site locations we considered was the proposed Ginn development area: This is currently served from Minturn, but will require future service given the proposed densities. This areawas modeled with the neighboring: areas of Minturn and Red Cliff. The project team recommends a station be located at Gilman — as close to Highway 24 as is possible and practical. A fire station in Red Cliff would serve the Red Cliff area well, but not the Ginn development. This location provides a more timely response to back up Minturn and coverage of transportation related incidents south to the top of Tennessee Pass. In order to accomplish a response of 2 engines and one ladder can be achieved, the project team recommends that a second ladder truck be added to Minturn. Another facility the team was asked to consider was the potential relocation of the Edwards station to the vicinity of Miller Ranch Road to the southeast of Edwards Access Road. This relocation would provide some newly covered area but the overall percentage is not substantially affected, if any. More importantly, the team, felt that moving, the station would not be in the best interest of a first response to Arrowhead and surrounding areas as well as back up to Avon, Eagle -Vail and Bachelor Gulch. The project team considered three different vicinities for the relocation of the station in Avon. Site one was in the vicinity of Avon Road and Highway 6, one mile west. This site is not the best location to serve the Avon core, Wildridge and Mountain Star subdivisions. There is improvement to the communities of Bachelor Gulch and Eagle- Vail when contrasted to the existing location. The second site considered was the area 0.5 miles to the west of the Traer Creek Interstate exit on Swift Gulch Road. This site is not recommended because there is substantial degradation to the response time of the Avon Core: Wildridge, Mountain Star, and Bachelor Gulch, as well as diminished back up response to Edwards. The third vicinity tested was Nottingham Road and 1-70. This vicinity was determined to be the most efficient location because of the enhanced response to Wildridge and Mountain Star, and improves response to Eagle -Vail versus the current location. There is no degradation of the response to the community of Bachelor Gulch. Another result of relocating to this vicinity is an improvement to the backup (or second due) response to the Singletree community and Minturn and Red Cliff. A/mom a A. socicuie 3 This is achieved from the proximate relationship to the Interstate highway, The response improves because of the higher speed limits. We also recommend that Avon maintain a dual company response, such that the station is provided with a staffed pumper and ladder truck. All staffing and apparatus placements are provided in section 4,5. A lrnont Associate: �r.�truaf r:) vtifJoirI7td 1.41.1~ TROD UtCT1ON The Eagle River Fire Protection District has continued to add land to its protection area. The growth area has included building new facilities and absorbing older facilities, The ERFPD has continued to see high growth and demand for quality services. The most recent development is the proposed Ginn development south of the Minturn area. The Ginn Company has continued to be responsible neighbors as they have in other areas where they have developed properties. Ginn Development has agreed to provide half of the funding for this study, During our initial meeting with Ginn officials, it was made very clear that even though their particular area was part of this study's consideration they warned what was best for the surrounding community. With this thought in mind, as well as consideration for the remainder of the district we began our analysis. One of the key questions considered in this study is whether a different configuration of fire stations would provide a better coverage throughout the entire district, while still maintaining a god response time goal of ten minutes or less, 90% of the tine?The response time of ten minutes or less, including dispatch, includes a 60 second turnout time. The actual travel lime maximums would be 8 minutes. Later, we will provide greater detail on the time sequence from the call for service to the arrival of emergency workers. 1.1 Importance of Response Times Barr and Caputo (1997) consider that no factor has greater importance than time in emergency situations. In structure fires, fire growth expands at an ever-increasing rate per minute when it is uncontrolled. Time is critical for both rescue and extinguishment, The time frame from the ignition of the fire to the start of fire suppression has a direct relationship to the eventual amount of loss. Time is crucial in the delivery of emergency medical services, with the survival rate in various types of medical emergencies depends on how rapidly intervention is applied, Barr and Caputo (1997) state that "in most cases, the sooner that trained tire or emergency medical rescue personnel arrive, the greater the chance for survival and the conservation of property" (10-250). A tn/mow Associates 9 2.0 LITERATURE REVIEW A comprehensive review of available literature was conducted to support the study. The literature review included a search of the archives of the National Fire Academy's Learning Research Center (LRC) and on the Internet. Other sources of information came from private libraries and the Information Technology (I.T.) department Eagle County, Colorado. 2.1 Fire Station Location Determination While the focus on the research is to apply G.I.S. computer -based modeling to determine possible fire station locations, a review was made of all possible methods used by the fire service to determine Fire station locations. The earliest known methodfor determining. fire station locations known to this consulting firm goes back to the horse drawn steamer era, where fire stations were located based on the distance that a team of horses could effectively pull a steamer engine and crew, approximately eight -tenths to one mile. A lingering result of that method of station distribution exists today in many large city fire departments, where fire stations are fairly close together and "bunched up" by today's standards. Over the decades, these stations become entrenched as part of their neighborhoods or communities. City governments and department administrations sometimes find these stations hard to close to provide a more economical and operationally feasible distribution, due to local resistance. In this era, to determine the best location of fire stations, Barr and Caputo (i997) acknowledge that each community must decide the appropriate response and travel times for their community. This decision is based on a variety of factors, including: Q Types of services provided (fire, EMS, specialty response) • Reasonable travel time for fire department fire apparatus and ambulances to meet emergency response needs ofcommunity o Size of area served and amount of resources available • Level of risk a community is willing to accept by establishing or tolerating longer response times (p. 10-252). Alnroni Ass -c cicries l 0 Barr and Caputo (.1997) state the obvious dilemma all government officials contemplate at one point or another — that "the (response) time (goal) selected mustprovide a balance. between good service and the financial ability of the community to provide the necessary stations and resources" (p. 10-252). In other words, what level of service are taxpayers willing to pay for? 2.2 JSO Rating Schedule Many fare departments historically based their fire station locations on travel distances, Frequently, the standard used for determining this has been from the Insurance Services OffcelConzmercia:l Risk Services (1SO/CRS), The oft -cited Fire Siippre►•skni Rating Scheu/ lIe I-fattdbook, (Hickey, 1993) details how the distancee between the placement of engine and ladder companies (in effect, travel distance) affects the provided municipal fire protection class and in effect, fire insurance premium costs. The .ISO/CRS Grading Schedule considers four components when looking at the number of engine companies to deploy: o Needed engine companies based on the determined basic required fire flow G Needed engine companies based on the first -due response distance, and companies needed for distribution throughout a community • Needed engine companies based on response of companies on the first alarm of fire to buildings • Number of needed engine companies for areas outside the community (p. Rra). Based on the required fire flow (3000-3500 gallons per minute), the maximum number of required engine companies at any one tire incident is 3. Hickey (1993) further explains that the required number of engine companies (at any one fire incident) may respond from the same fire station (p. 76). Regarding fire station locations, Hickey (1993) explains that each needed engine company can protect 1,5 miles travel distance from each fire station. The travel distance is measured according to the route most commonly taken from the station to the designated risk (structure). The designated travel path considers typical impediments to Alinom Assn ,it as 11 travel, such as railroad grade crossings, bridges (max. gross vehicular weight), dead-end streets and other obstructions. "Inmost cases, the 1.5 mile response di€€strict from a fire station location will have an irregular shaped perimeter based on the actual travel distances; it will almost never be a circle" (p. 77), Using the ISO/CR.S methodology, fire station locations are determined by plotting compass points at 1,5 miles in all directions from the fire station or stations, Hickey (1993) shows how these concepts provide the foundation for determining needed fire station locations. The 1.5 -mile travel distance is plotted on a map. Areas outside of the plot are evaluated by a count of available fire hydrants within those areas. Areas that have 50% or more of the hydrants in a standard response district that are beyond 1,5 miles from an engine company require an additional engine company. Similarly, the placement of ladder companies is based on a ?.€ mile travel distance, however the availability of fire hydrants outside the primary response area is not a factor in this determination. 2.3 Time Element of Station Site Selection Cricenti 0 997) indicates that proper fire station location requires an analysis of the department's response time goals. " If it is the goal of the department, for example, is to respond to any incident within four minutes, the site location will be different than if the goal is a 15 minute response time" (p. 10J-1$9). Cricenti (1997) also recommends that, the response time analysis include traffic studies and other traffic related factors. Cricenti (1997) reflects that often fire station site selection is done reactively instead of proactiveiy. Future fire station selection must be done in concert with overall growth lanning "This means that the designer must look ahead up to 50 years to attempt to determine the growth patterns of an area "(p.10-180). Barr and Caputo ( I 993) indicate "the first step in determining where a fire station should be located is the adoption of a response time standard, or standards for the community. Once the response time standard has been developed, it needs to be broken down into specific time intervals for each of the components that make up response time — i.e. dispatch time, turn -out time, travel time access time and set-up time" (p..10-252). Almon' Associates 12 Once the response time standard has been established and travel time standard selected, Barr and Caputo (1993) suggest that the process of determining or planning fire station locations can begin.. Even though response time and travel time standards are selected prior to the beginning of the study, this does not mean that other times cannot be examined and used in the analysis. The final response/'travel time may be selected after= a number of scenarios are examined, Billington (1995) found (through surveying) that the driving factor for new station construction is response time. Other triggering factors found through his research included "build nut in a geographical area that results in service demand for a particular fire company, and the ability to, arrive on scene per response time standards a majority of the time;, (p. 20). Johnson (1999) provides a good summary of the development of the recognition of response time as the critical element of fire station location choices, He indicates thatthe utilization of actual response times is a recommended practice for fire station locations. Response time based determinations are desirable because of their simplicity, avoiding the need to consider variables such as the acceleration of vehicles, traffic patterns and weather and road conditions. The entire response time of a fire department to arrive at an emergency incident includes a cascade of evons, which starts with the recognition of a. problem requiring the fire department and ends with the firedepartment's arriv-a.l, intervention and action. The cascade of events includes: Recognition of problem initiation of 911 call or transmission of fire alarm Receipt of 911 call or fire alarm by dispatch center Call processing time Dispatch processing time Notification of fire department Turnout time A/MOM A 5;}'oc/aleS t 3 Travel time Time to reach patient and initiate care or to initiate fire suppression efforts 'Travel time is one of the most manageable segments of time in the entire sequence, This is the amount of time that it takes for a piece of fire apparatus or an; ambulance to travel from a fire station to an incident scene (.heel start to wheel stop). Ti'ar ci time can be managed by selecting fire station locations based on the amount of time that it takes to travel from the fire station to the incident scene. The community usually determines the acceptable maximum amount of time required to travel from a fire station to an incident scene," (Barr and Caputo, p. 10.250-251) For the purposes of this study, the maps consider travel time. 2.4 Standards of Response Coverage One recent trend in the fire service is to develop and adapt standards of response coverage on a local level to determine the appropriate allocation of resources available to respond to emergency (and non -emergency) incidents. The development of standards of response coverage has been increasing in acceptance and application in the past several years due, at least partly to its prominence in the fire accreditation model process. A team member is very familiar with the componentsof accreditation from his experience as a previous accreditation manager, and current peer assessor and team leader for the Commission on Fire Accreditation International (CFAE). The CFAI (1997-2002) recommends that agencies develop a standard, or benchmark, that indicates their response time goals. It also -recommends that when writing target indicators for travel times, an organization should stay away from response time averaging because it is statistically misleading. It is More appropriate to set goals to achieve a prescribed travel time in a certain desirable percentage of all responses. 'Standards of response coverage roust include an element of time: the maximum prescribed travel that indicates the level of service that is anticipated, Usually this is referred to in service level objective statements of the agency and is expressed in terms of a specific response by a specific period of time" (CFAI, 1997-2002, p. 3-34). Almon?:li, _ of is sex• 14 CFAI (1997-2002) provides a sample policy statement for a standard of coverage: "For 90% of all incidents, the first due unit shall arrive within the five minute travel time. The first due unit shall be capable of advancing the first hose line for fire control or starting rescue or providing basic or advanced life support for medical incidents" (p. 3-22).. Leinof (2002) evaluated a variety of different means of determining standards of coverage and concluded, "(each) community must first establish its service level objectives for fire protection. These objectives, must establish an acceptable level of risk. This serves as the initial premise for developing standards of response coverage. Standards of response coverage then become the means to fulfill the (department's) goals" (p. 3). Leinoi•rs (2002) research evaluated the response coverage methodolog=ies of many fire departments. He found that none of the departments evaluated in his research used the ISOICR-S grading schedule as a basis for determining local response benchmarks. Leinoff (2002) states that the "use of distance by the ISO/CRS grading schedule is inappropriate" (p. 22). He further elaborates that "technological improvements." (p. 22) such as improved alarm processing and traffic management are two examples of industry improvements that enhance fire protection but are not rewarded by the ISO methodology. L.einoff(2002) found that "the CFA_I's method of creating standards of response coverage was the mast scientific and allowed the principles typically associated with risk management" (p. 22). 2,5 Rapid Access to Defibrillation/Early Advanced Life Support Care Limmer, O'Keefe, Grant, Murray, and Bergeron, (2001) provide what The American Heart Association (AHA) believes the four most important factors that affect the survival of victims of cardiac arrest. They are (l) early access (to the EMS system). (2) early initiation of Cardiopulmonary Resuscitation (CPR), (3) early defibrillation and (4) early advanced care (p. 348). The AHA states: "if the response time of the defibrillator is longer than eight minutes, virtually no one survives cardiac arrest." (Limmer, et al, 2001, p. 349). The AI -IA also states that the faster a patient in cardiac arrest is provided with defibrillation, the more likely the patient will survive the event. The early initiation of A MOO ti . es. advanced cardiac care administered by paramedic level responders also is apparently responsible for higher survival rates. (Zimmer, et al, 2001) 2.6 Computer Modeling/ GIS The evolution of early programs into today's GIS technology is exciting and ever developing. GIS provides the ability to quickly and inexpensively capture data, to process and integrate it with other existing data bases and to develop stand alone modules of capacity in the mapping arena. Using pre-existing or created data sets, GIS gives policy makers the ability to see the potential impact of various planning scenarios prior to actual implementation. GIS allows the use of three dimensional renditioning, virtual. reality and. modeling of' future decisions and evens, GIS gives planners and policy makers alike the ability to create future universes based on assumptions and parameters which can be easily modified. To provide the latest available technology available for this study; a license of ESRI's ArcView GIS software, version 9,0 (2005) was purchased. The software can be used to generate service areas, shortest distance between two points, best route between two points or more points and drive time. It also provides information onpopulation counts in a defined service area. The Network Analyst component allows the study of drive time from a variety of potential fire station locations. GIS is also used to identify available land parcels that are large enough to accommodate a future fire station site. 2.7 Combinations of Factors Harmer (1993) found that some cities use a combination of factors to determine when a fire station should be built. Including: • The community that receives services requests an improvement in that service level ❑ Development of a fire station will present opportunities for intergovernmental cooperation • ISO/CRS ratings will be improved for the area to be served • The existing fire station(s) serving the area are at, or near capacity of vwork load, based on the number of responses and auxiliary functions performed The primary service area exceeds regulatory agency (i.e. ISO/CRS) norms (p.13). A/mosrm A.y',scaci ies 10. To meet defined response time benchmarks, the Pittsburgh (PA) Bureau of Fire published the following guidelines to determine future fire station locations:. o The initial apparatus shall arrive at the scene of the alarm within 5 minutes of receipt of the alarm in at least 90% of all occurrences; c The full. initial response complement shall arrive at the scene of the alarm within 8 minutes of receipt of the alarm in at least 90% of all occurrences; The initial response complement shall be comprised of the staffing and equipment necessary to control and extinguish a structural fire in an occupancy of up to 5,000 sq. ft. and at the same time, rescue and remove any endangered occupants from the structure; a The. response. - time objectives shall meet the recommendations of the American Heart Association for response to medical emergencies (p. l4-l5j_ The criteria used by Palm each Florida for the construction of new Fire Rescue facilities was based on: a The population of the station's response area produces an average of 3 emergency incidents per day cr Annual trend analysis for stations in, adjoining response areas indicate an escalation of alarm activity and travel time; • Development activity increases in areas where the current response time exceeds five minutes • The number of calls with response times exceeding. 8 minutes can be identified as excessive and increasing in number (p. 16). AlinoiM A o ocic t s 17 3.0 PROCEDURES The initial step in conducting this analysis was to obtain a street network for Eagle County. This street network was obtained from the county government, 3.I Response Time Benchmarks For the purposes of this research it was determined to utilize one overall response time benchmark for this analysis. The response time goal for this study was: Response to 90% of the area protected in eight minutes travel time or less. 3.2 Assumptions The procedures utilized in the research were based on various assumptions. The first assumption was that the response time data obtained from the ERFPD was accurate and complete. A second assumption is that all of thecomputer program ArcView GIS Network Analyst software would produce accurate and verifiable data on response time scenarios for the depiction of current and future tire stations. Other assumptions used in the research include that some fire stations will be staffed 24 hours a day, some will be. staffed part-time and some will be staffed with volunteers, and that average turnout time will be no more than 60 seconds. 33 Road Data STEP 1 — Assemble the base data Road shape -files were used; one from county government encompasses the current road network for the district, and one from the Ginn Development Company. These files were combined to make one complete road shape -file that would be used for two primary tasks, The first was to plot the locations for the current and future locations. The second use was to calculate response time. A!monrf rl.s'.r',ciaie.s l 8 4.0 STATION ALIGNMENT Section II: Current and Future Station L.ocation Issues 4.1 Gilman Station As demonstrated on the map on pages 5-6, the district can cover 81% of the response area in 8 minutes travel time or less, As we began to analyze the deficient response areas, the most notable was south of the Minturn area. The project team looked at approximately four different locations to serve the proposed development area. One of the first locations w'e considered was the current all volunteer facility in Red Cliff. Although this location would serve Red Cliff, that location would not be in the best interest of the surrounding areas including future growth areas. Most agree that there will be no significant growth along Highway 24 south of Red Cliff for the foreseeable future. .A facility in Red Cliff would not serve the area back to the north as well. After testing a few other site locations, we found the best location for all of the area to be in the vicinity of Highway 24 and die Gilman Village front entrance. This location would serve Red Cliff with a much quicker response time than they currently receive. A back-up or secondary response could still come from a resident response in Red Cliff if the station were to be remodeled. The Gilman location would also serve into Minturn as well as the proposed Gina development. Finally, with the Gilman station, the district's coverage goes up to 87% in minutes travel time or less. The maps on the following two pages demonstrate the coverage area compared to pages 5 and 6. Since the Ginn Company funded 'A of this analysis, we considered the development above Gilman. Seine of this area is outside of an ISO consideration and would cause much higher insurance premiums. In order to take advantage of ISO considerations, a facility should be located near the top of the Ginn development. This facility should house a minimum of a 500 GPM pumper with I700' of hose and required equipment. Recent research has demonstrated that an average $200,000 home would pay $370 annually in increased insurance premiums_ The $370 increases exponentially with higher structure values. A/inorit. s_•ocinte' 19 4.2 Minturn Station One of the facility locations we were asked to consider was the Minturn station. The project team looked at different sites but t%\o main factors were helpful in deciding that the current location is adequate. First, with the addition of the Gilman \Tillage facility, the Minturn facility is in a good location for coverage to the south. Additionally, the Minturn facility can respond back toward Dowd Junction and the accidents that occur at that location. Finally the project team would like to see either a ladder company added to the facility or a Quint stationed at the \' nturn station. The district is now large enough to consider the addition of a second ladder./Quint and the Minturn facility is a good location to equalize ladder response. The addition of the second ladder would allow the fire department to handle two simultaneous fires. Because of the size of the apparatus bay, the facility will have to be extended toward the back in order to accommodate the larger apparatus. 4.3 Edwards Facility The project team was askedto consider the effect of moving the Edwards facility to the vicinity of Miller Ranch Road to the southeast of Edwards Boulevard. The purpose of the location change is to address some current station deficiencies as well as provide an association with the college. The map on the following page demonstrates the effect of moving the facility.. There is virtually no difference in the percentage of area covered. Jm it;i ssoc kiic. 2 2 Eagle River FPD 4.4 Avon Facility The project team was asked to consider two potential site changes for the headquarters facility. One was in the vicinity of Highway 6; approximately I mile west of Avon Road. The other proposed site was in the vicinity of Nottingham Road and 1-70. The first site on Highway 6 is a potential site with some advantages including good access along Highway d and intersecting streets. If the Edwards facility were to be moved this location would fill in some areas left by the station being moved. The primary objections to this site is that it is located farther away from places like Eaul.e-Vail and Wildridge that do not have 24/7 covera.ge at either facility. The more ideal location for the headquarters facility would be the Nottingham Road and l-70 location. This location has easy access to 1.70 and through Avon Road to other locations. As mentioned previously, this is a better location for responding into the VVildrithte area, that is currently not staffed 24/7. '[he maps on the following tvw..o pages demonstrate both site coverage areas, A/mont A.4aociatec 74 43 Staffing And Apparatus Placement 43.1 Current Placement as of May 4, 2008 Station Apparatus Officer Firelighter Resident 4 Red Cliff Not Staffed 5 Minturn 1 Pumper 1 1 1 6 Eagle -Vail I Pumper Resident staffed i 1 Wildland 7 Avon I Pumper 1 3 1 Ladder Cross -staffed 1 Personnel Carrier I Battalion Chief 8 Wildridge 1 Pumper 60% staffed 11 Beaver Creek 1. Pumper 1 1 I Mini Pumper 12 Edwards I Pumper 1 3 I Rescue 1 Wildlarid engine Cross -staffed 15 Cordillera I Pumper 2 1 Water Tender Training Chief— available to respond Training Lt. — available to respond 16 Summit 1 Pumper Employee Housing 4.5.2 Proposed Placement We agree with the current apparatus and staffing placement The only change we recommend is the addition of a ladder company at station 5. The staffing and apparatus for the proposed Gilman station is listed below: Gilman Village 1 Pumper I Officer 3 Firefighters 1 Wild land Cross -staffed Ai.ino rt Ac •ctcicires 27 5.0 ALTERNATIVE .BOARD CONSIDERATIONS ATIONS. Section III The Board of Directors of the Eagle River Fire Protection District requested that the. project team consider four separate alternatives, The first was to consider combining the Minturn (#5) facility with the Eagle -Vail (#6) site in the vicinity of Dowd Junction The map on the following page reflects that proposed change. The coverage with the Gilman site as well as the Avon site would allow for the combining of these facilities and continue to serve the Minturn/Eaglc-Vail area. Although this is an alternative, it is not as practical as the. Nottingham 1-70 proposal because the majority of calls occur in the Avon core area, Beaver Creek, Bachelor Gulch, Wildridge, and the Mountain Star areas. More importantly, there is no guarantee if and when an agreement could be reached with the federal government regarding land ac€luisition. 41171.014 A.ti3Oc'ialeS y The maps on the following two pages reflect other considerations regarding the need to move the Avon (#7) headquarters. The sites considered were the caa-wash site at 730 Nottingham and the Traer Creek site. Neither of these sites functions nearly as well as the original site at Nottingham and Avon Road. If the Dowd Junction site is not able to be accomplished the site in the vicinity of Nottingham and 1-70 remains the best alternative The 730 Nottingham site has two problems. First, the site does not allow for a rear entrance drive thatin the facility. This would necessitate stopping traffic and hacking into the facility which creates the possibility for accidents. More importantly, this location would diminish the response time into the Bachelor Gulch and Beaver Creek area. The Traer Creek site would also diminish response times into the Avon core Beaver Creek, Bachelor Gulch, Wildridge and Mountain Star. These areas account for the majority of calls for service and therefore it makes no sense to locate a facility farther away from the majority of citizen's calls for service. AIn, ont,4ssociates 30 r• - C C ,O O C447.3 ( CI) 8 Minute Travel Distance The fourth consideration the Board requested was the possibility of moving the Edwards (#12) facility to the vicinity of 23477 Highway 6 (Cat Tail site). That site is reflected on. the following page. There is virtually no change to the total response area as this site probably does not need further consideration. If the ambulance district and the fire district cannot come to an agreement regarding shared property and facility enhancements, then this could be re -visited. AInroadAsiocrates 3a REFERENCES Barr, RC. and Caputo, A,P. (1997) Planning fire station _ locations, , Fire Protection Handbook, 18a" Edition, National Fire Protection Association: Quincy, MA: NFPA, pp.10-250. 13iilinaton, M. (1995), Criteria development for opening new fire ,sictionsfor° the Corona fire department. Executive Fire Officer Applied Research Paper, Emattitsbu •g, MD: National Fire Academy, pp. 20, 22, 24, 33, Commission on Fire Accreditation International (1997-2002). Fire and emergency vice setf assessment manual, 6th. edition. Chantilly, VA: CFAI, pp. 3-22, 3-24. Cricenti; N..1. (1997), f:'ire liroteciicari handbook. i8th Edition, National Fire Protection Association: Quincy, MA: NFPA, p. 10-180, Harmer, T. (1903). Establishing criteria for when to build new fire stations. Executive Fire Officer Applied Research Paper; Emmitsburg, MD National Fire Academy, pp.13-18. Hickey, 1-i.E, (1993). Fire suppression rating schedule handbook. Professional Loss Control Educational Foundation (no city or publisher provided), pp. 76-77. Johnson; J. (1999). A procednie f or evaluation of f 'e .station locations and deployment. Executive Fire Officer Applied Research Paper, Emrnitsburg, MD National Fire Academy, p.34. Leinoff, S. (2002). Creating standards for response coverage frrr fire incidents. Executive Fire Officer Applied Research Paper, Emmitsbc rg, MD: National Fire Academy, p.22, Limmer, D., O'Keefe, M.F., Grant, RD., Murray, R.H., Bergeron, 3. D. (2001) Emerg=ency care, 9th edition. Brady, Prentiss Flail Health Upper Saddle River, NJ: Brady: pp. 348-349 National Fire Protection Association (2001), NFPA 1710: Standardfor the organization and deplopn nt of fire suppression operations, emergency medical operations and .special operations to the public by careerfire departments. f uincy, MA: NEPA, pp. 6.7, 8-10. Stallings, J. M. (2002) Deterrnining. fire station locations the City of Rocky Mou►rt. ffre department. Executive Fire Officer Applied Research Paper, Ernrnutsburg, MD: National Fire Academy. Aline:nit Associates 35 Toregas, C. (2000), GIS Data Make the world go round, IC/SCoiferonce, At the National Forum on Advanced O15 applications and Database needs for Civil Infrastructure Systems, October 26, 2000, pp 3, 6, United States Fire Administration wwwusfa.feina.soyr Alnw Aswicictes 36 EAGLE RIVER FIRE PROTECTION DISTRICT MULTI -YEAR FINANCIAL MODEL #2 Scenario (with Ginn Assessed Valuations, for more detail see notes below) LINE ASSUMPTION General Fund Operations Plan 1 -Assessed Valuations based on the Eagle County Assessor's Final Assessment dated 12/15/2005 for 2006 and 12/15/07 for 2007, Eagle County Assossor's Final Assessment dated 11/15/07 for 2008, projections for 2009 through 2016 are per Stan Bernstein's projections of 9/10/07 Schedule 2, line 39 and include the Ginn projectfrom 2012 forward. All projections within this line item exclude valuations for Beaver Creek Metro. 3 - Current Property taxes reflect calculations less Capital requirements, which are noted within the Capital and CIP Plans. 4 - Specific Ownership taxes are based on 5% of property taxes. 6 - Contract services - BCMD increases by 2% in 2006 and 3% in 2007 and 2008, then 1.5% annually. 8 - Other income is made up of Inspection fees, MVA billing, Grants, etc and remains flat. Except Federal Grants in 2006, which includes the Federal Homeland Security Grant and Other Governmental for incremental deployments. 9 - Interest is based on 3% of the current service level beginning fund balance. 12 - Salary, Wages & Benefits relfect the following: Positions in 2006 reflect the loss of the Finance Officer position in lieu of a contracted position as reflected in line 13. 2007 further reflects the loss of the PTS program in lieu of the Resident Program beginning in 2006. 2007 also reflects the loss of the Permit Tech position in lieu of 1 FTE Fire Inspector in 2007 from January forward. Likewise, the Operations Tech position was eliminate in lieu of 1 PTE Administrative Assistant in 2007 from January forward. Other positions in 2007 are 1 FTE Training Lieutenant in 2007 from July forward, 1 FTE Deputy Chief of Operations from July forward, 1 Deputy Chief of Operations from August forward in eliminating the Division Chief of Training, 3 FTE Lieutenants in 2007 from October forward, and 3 FTE Fire Technicians from October forward. 2008 reflects 1 FTE Fire Inspector/Marketing & Public Relations Administrator from July forward. Resident Program consists of 5 additional paid shifts per resident plus FLSA and related taxes and benefits. Pay rate includes a 3% increase annually through 2016. In 2010 and thereafter annually, an additional $50,000 has been added for additional resident positions. GF Assumptions 5/14/20088:55 AM Multi Year Financial Plan Scenario 2 - 012108 (2) EAGLE RIVER FIRE PROTECTION DISTRICT MULTI -YEAR FINANCIAL MODEL Salary Adjustments are based on the previously proposed pay scales showing a 6% increase in 2006. 2007 and 2008 reflect increases made on an individual basis, and a 4% increase thereafter along with a 3%cost of living adjustment annually beginning in 2006. Group Health rates reflect a 15% increase in 2007 and an 14% increase in 2008, with a 10% annual increase thereafter. All other benefits (Pension, Wellness, Employee Assistance, LTD, Unemployment, Disability, FPPA) remain flat except Workman's Comp which shows a 5% increase annually for firefighters only. 13 -Commodities in 2007 reflects expenditures for fire hose, and increased expenditures for rescue equipment and protective clothing. 2008 reflects continued service level improvements with allocations for new ladder truck equipoment, rescue equipment, communication supplies, and fitness equipment. Otherwise expenditures reflect a 3% annual increase. 14 -Contracted Services in 2006 reflect the addition of an IT Tech and Finance Officer, while 2007 includes expenses for an Impact Fee Study, Architectural planning, Resident CD, Resident housing costs, and an additional $9600 for Fire Prevention through 2016. 2008 reflects further Architectural planning fees, website maintenance costs and the rental of an Administration office through 2010. Otherwise expenditures reflect a 3% annual increase. 15 -Other Operating Costs reflect addition of election costs, countywide training center design fees, and IGA agreed 50% match on inclusion properties to Greater Eagle FPD in 2008, otherwise a 3% annual increase. 16 -Capital Outlay includes general building improvements and capital purchases made on a cash basis rather than lease purchase. An increase occurs in 2007 to begin station improvements at Avon, Wildridge, Eagle -Vail, and Minturn primarily. Funds have also been allocated to restore the Gilman Parade Engine in 2007 and 2008. 2008 reflects various station improvements, addition of video conferencing, and various station furniture needs. 18 -General funds transferred to Capital Impact Fund in instances when CIP Fund is in deficit. 22 - Reflects funds required from line 24 in order to meet the District's Tabor required emergency reserve level and additional emergency reserve levels as dicated by the Board of Directors. * 2005 & 2006 Budget is based on Actuals, the 2007 budget is based on estimated year-end budget, and 2008 is based on adopted budget as of 11/29/07. GF Assumptions 5/14/20088:55 AM Multi Year Financial Plan Scenario 2 - 012108 (2) C z 0 I- Oo0 0 N z W L-0 U J N g N ILI - Z 0 C7 0 0 J W d 0 re < a O W Z W LL Z C LL W W ar } W 2 H I- ¢- O W 2 LL z O T. O o N z U. I- 0 U. O J Egg z W m W U J U Wa❑ J z 3 00 Ure a W LL Z m LL W LL W ¢r W H I— n 0 W 2 LL oa eo h� z O o Occ 0 z LL O U • qJ Nz� ❑ W m U < U Ill a❑ Lo fl. U z W LL z LL W W 1 Q } W W 1- QUO W2 LL form re detail see oa dt y enerlo 2.012108 (2) 0.8 C U U U s U s U F U U $o U U U g §g gg U! Rig gN U U R U U U U U rl 111 ff J F. u U o N Z F LL O U J N Egg Nz. a W m Z U w LIJ W C J O O CZU O wz W LL Z C LL Q i>- w JFce o — ice C W � EAGLE RIVER FIRE PROTECTION DISTRICT MULTI YEAR FINANCIAL MODEL #2 Scenario (with Ginn Assessed Valuations, for more detail see notes below) LINE ASSUMPTION Capital Impact Plan 1 - Revenues transferred in from the General Fund to cover initial purchases. Assumes no expenditures in 2008 except for those made by lease purchase. 2 - Capital lease revenues are anticipated for facilitiy development only, otherwise all other expenditures to be paid directly from collected impact fees. 3 - Impact fee revenues projections as provided by Stan Bernstein dated 9/10/07 from Schedule 1, line 81. 5 - Processing fees are assumed at 6% per proposed IGA's. 6 - 28 - Outlines anticipated capital purchases associated to future growth. 29 - Debt Service payments based on life of loan at 4.5% interest 31 - Transfers to the General Fund to pay back any monies directly expended for capital impact growth. * 2005 & 2006 Budget is based on Actuals, the 2007 budget is based on approved amended budget, and 2008 budget is based on proposed draft as of 9/12/2007. CIF Assumptions 5/14/2008 8:55 AM Multi Year Financial Plan Scenario 2 - 012108 (2) 2 0 F N N a E S A St .` tiem ttidy. Z E H R EN Glow AND ASSOCIATES, INC. June 6, 1996 EXECUTIVE SUMMARY Zehren and Associates has been retained by the Avon Fire Department to study and develop an ArchitecturaUConstruction study for growth which involves the existing fire service area including the Avon, Eagle -Vail and Beaver Creek fire stations. Zehren and Associates took an objective look at three scenarios as they were presented by the fire chief and fire department staff. We were first presented with a list of needs and requirements for growth compiled by a consensus of local fire department staff, we then analyzed each with regards to how to best accommodate future needs. Using estimated sizes for needed spaces, we arrived at a program of future spaces that will be needed. We then applied a cost per square foot amount to each type of space to achieve a conceptual construction cost estimate. The cost studies are enclosed within this study. The following is a summary of the three scenarios: Scenario One (Consolidated Station) • Build a new consolidated station • Close Station #1 - Eagle -Vail • Close Station #3 - Beaver Creek • Close Station #2 - Avon Scenario Two (Remodel Eagle -Vail and Avon) • Remodel and add onto Station #2 - Avon • Remodel and add onto Station #1 - Eagle -Vail • Close Station #3 - Beaver Creek Scenario Three (Remodel Eagle -Vail, Avon and Beaver Creek) • Remodel and add onto Station #2 - Avon • Remodel and add onto Station #1 - Eagle -Vail • Beaver Creek becomes a satellite station In summary, Scenario One accommodates current needs and future growth very effectively. Scenarios Two and Three address immediate needs with significant inefficiencies, will cost proportionately more for future growth, and have severe growth limitations. The program developed for Scenario One will meet the needs of the Avon, Eagle -Vail and Beaver Creek areas at a conceptual construction cost estimate of $2.7 MIllion. Scenario One also provides for maximum flexibility, on -site training facilities, and the student program. The following report sets forth detailed programming, site analysis, and conceptual cost estimates for each of the alternative scenarios 1 Consolidated Fire Station Study Scenario #1 Cost Estimate - Phase 1 Apparatus Bays and Facilities Area - sf Cost/sf Construction Cost Apparatus Bays Bunker Gear Room Compressor Room Total Training 8 3920 176 48 4144 90 $ 372,960.00 Area - sf Cost/sf Construction Cost Classroom/ Auditorium Classroom stage Tool Storage Room Pump Test Guest Quarters Reception Training Officer Sub -Total Circulation and Wall Space Total On Duty / Staff 20% 600 270 100 100 100 120 100 1390 278 1668 125 $ 208,500.00 Area - sf Cost/sf Construction Cost Duty Office Captains Office Engineers Office Men's Restroom Women's Restroom Storage Supply Equipment Room File/Copy Room Communication Center Conference Room Bunk Room Locker Room Tools/SCBA Fitness Area Biohazard/Decon/Laundry 100 100 100 60 60 100 100 100 50 192 192 100 100 192 100 Sub -Total 1646 Circulation and Wall Space 20% 329.2 Total 1975.2 125 $ 246,900.00 6/7/96 3 Consolidated Fire Station Study Other Site Considerations Area - sf Cost/sf Construction Cost Recreation Space Accel. / Decel. Lanes Left Turn Lane Tower Burn building / Maze Hazmat Pit / Extracation Total Off -Site Utilities 2000 4 $ 8,000.00 8400 8 $ 67,200.00 4200 8 $ 33,600.00 4 Floors 1024 75 $ 76,800.00 3 Floors 1024 75 $ 76,800.00 2000 8 $ 16,000.00 $ 278,400.00 Lin. Ft. Cost/sf Construction Cost Sewer Line - west along Hwy. 6 to existing Manhole which connects to water filtration plant Septic Tank - hold solids on site, pump only gray water to plant Water line - Bore under Prater Lane Line down hill to Hwy. 6 Bore under Hwy. 6 Total 1050 70 $ 73,500.00 $ 10,000.00 $ 5,000.00 $ 25,000.00 $ 12,000.00 $ 125,500.00 Construction Total $ 2,532,580.00 Soft Costs Architectural Fees Engineering Fees Plancheck Fees Design Review Fees Total $ 151,954.80 $ 50,651.60 $ 14,500.00 $ 3,000.00 220,106.40 Furnishings, Fixtures & Equipment Project Total Square Feet Total Parking Total 16,177.60 84 Spaces $ 200,000.00 $ 2,952,686.40 6/7/96 5 Consolidated Fire Station Study Scenario #2 Cost Estimate Avon Fire Station Additions Notes Area - sf Type of Addition Cost/sf Construction Cost Apparatus Bays Offices/Duty Quarters - From existing Public Works Department Resident Quarters - Back of existing Appartatus Bays Admin. offices - Previous Public Works Renovating existing Total Eagle -Vail Station Additions 2 1000 New Construction 90 $ 90,000.00 1120 Remodel 80 $ 89,600.00 2 Stories 1200 New Construction 125 $ 150,000.00 600 Remodel 80 $ 48,000.00 5000 Redo finishes 75 $ 375,000.00 3920 $ 752,600.00 Notes Area - sf Type of Addition Cost/sf Construction Cost Offices - Duty Quarters - Behind existing truck bays Study Quarters - North side of existing duty quarters Resident Quarters - above existing duty quarters Renovating existing Added parking spaces 1600 New Construction 125 $ 200,000.00 1500 New Construction 125 $ 187,500.00 1400 New Construction 145 $ 203,000.00 1000 Redo finishes 75 $ 75,000.00 8 3200 Blacktop 8 $ 25,600.00 Total 4500 Other Costs $ 691,100.00 Upgrade sewer lateral to street - Eagle Vail Training facilty - off -site Total $ 10,000.00 Tower 4 Floors 1024 Nev Construction 75 $ 76,800.00 Burn Bldg. /Maze 3 Floors 1024 New Construction 75 $ 76,800.00 Hazmat Pit / Extrication 2000 New Construction 8 $ 16,000.00 $ 179,600.00. Scenario #2 Sub -Total $ 1,623,300.00 Soft Costs Architect Fees Engineering Fees Plancheck Fees Total Furnishing, Fixture, Equipment Scenario #2 Total $ 113,631.00 $ 32,466.00 $ 16,233.00 S 162,330.00 $ 120,000.00 $ 2,067,960.00 6/7/96 8 Consolidated Fire Station Study Scenario #3 Cost Estimate Avon Fire Station Additions Notes Area - sf Type of Addition Cost/sf Construction Cost Apparatus Bays - Rescue vehicle Offices/Duty Quarters - From existing Public Works- - storage Admin. offices - Previous Public Works - office Renovating existing Total Eagle -Vail Station Additions 2 800 New Construction 1120 Remodel 600 Remodel 660 Redo finishes 2520 90 $ 72,000.00 80 $ 89,600.00 80 $ 48,000.00 75 $ 49,500.00 $ 259,100.00 Notes Area - sf Type of Addition Cost/sf Construction Cost Offices - Duty Quarters - Behind existing truck bays Renovating existing Added parking spaces Total Other Costs 8 1600 1000 3200 1600 New Construction Redo finishes Blacktop 125 5 100 $ 8 $ 200,000.00 100,000.00 25,600.00 $ 325,600.00 Upgrade sewer lateral to street - Eagle Vail Training facilty - off -site Tower 4 Floors Burn Bldg./ Maze 3 Floors Hazmat Pit / Extrication Total 1024 1024 2000 2048 New Construction New Construction New Construction 10,000.00 75 $ 76,800.00 75 $ 76,800.00 8 $ 16,000.00 $ 179,600.00 Scenario #3 Sub -Total Soft Costs $ 764,300.00 Architect Fees Engineering Fees Plancheck Fees Total Furnishing, Fixture, Equipment Scenario #3 Total $ 53,501.00 $ 15,286.00 $ 7,643.00 $ 76,430.00 $ 120,000.00 $ 960,730.00 6/7/96 10 North Scale 1"=50' Consolidated Fire Station - Tract P -Beaver Creek .Training -1 Story