TC Res. No. 2009-03 AMENDING THE 2009 CAPITAL PROJECTSTOWN OF AVON, COLORADO
RESOLUTION NO. 09-03
SERIES OF 2009
A RESOLUTION TO AMEND THE 2009 TOWN OF AVON CAPITAL
PROJECTS FUND BUDGET
A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES BY FUND AND
AMENDING THE 2009 CAPITAL PROJECTS FUND BUDGET FOR THE TOWN OF
AVON, COLORADO, FOR THE CALENDAR YEAR BEGINNING ON THE FIRST
DAY OF JANUARY, 2009, AND ENDING ON THE LAST DAY OF DECEMBER, 2009.
WHEREAS, the Town Council of the Town of Avon has adopted the 2009 Capital
Projects Fund budget; and
WHEREAS, the Town Council reviewed the revised estimated revenues and expenditures
for 2009; and
WHEREAS, the Town Council finds it necessary to amend the 2009 Capital Projects
Fund budget to more accurately reflect the revenues and expenditures for 2009; and
WHEREAS, whatever increases may have been made in the expenditures, like increases
were added to the revenues so that the budget remains in balance as required by law.
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN
OF AVON, COLORADO:
Section 1. That estimated revenues and expenditures for the Capital Projects Fund is
amended as follows for 2009:
Original or
Previously
Amended
2009
Budize
Capital Projects Fund
Beginning Fund Balance $ 5,134,017
Revenues and Other Sources 5,943,017
Expenditures and Other Uses 6,825,964
Ending Fund Balance 4,251,070
Current
Proposed
Amended
2009
Budge
$ 5,555,099
5,144,956
5,810,286
4.889.769
Resolution No. 09 -03 Amended Capital Projects Budget
Pagel of 2
Section 2. That the Capital Projects Fund budget, as submitted, amended, and
hereinabove summarized hereby is approved and adopted as the capital program budget of the
Town of Avon for the year stated above.
Section 3. That the Capital Projects Fund budget hereby approved and adopted shall be
signed by the Town Manager and made part of the public record of the Town.
ADOPTED this 24th day of February, 2009.
�pWNOF�
ATTEST:
P�c", �,
Patty Mcrr Clerk
TOWN AVON, OLORADO
Ronald C. Wolfe, Mayor
Resolution No. 09 -03 Amended Capital Projects Budget
Page 2 of 2
Memo
To: Honorable Mayor and Town Council
Thru: Larry Brooks, Town Manager
From: Scott Wright, Asst. Town Manager - Finance Directo<2r.—
Date: February 19, 2009
Re: Proposed Capital Projects Fund Budget Amendment and Revised Long -range Plan
Summary:
As mentioned at the last Town Council meeting, staff has been working on a revised long -
range capital improvements plan in order to recognize some very substantial changes in
revenues and project expenditures for the current budget year and beyond. These changes run
the gamut from reductions in real estate transfer tax revenues based on actual collections for
2008 to savings realized on certain projects completed in 2008. I have detailed out the
changes in the discussion section of this memo below.
In addition to presenting a revised long -range plan, staff has also prepared a formal
amendment to the 2009 Capital Projects Fund budget to recognize those changes occurring in
the current budget year. The discussion below includes those changes and, if adopted, will
result in a revised ending fund balance for 2009 of $4,889,769, an increase of $638,699 from
the original 2009 budget.
Discussion:
Real Estate Transfer Taxes
Base level real estate transfer tax revenues for 2008 ended the year at $1,000,286 or nearly
$500,000 below budget. Accordingly, estimated RETT revenues for 2009 have been reduced
from $1,750,000 to $1,000,000. Other base level RETT reductions were made as follows:
2010
$750,000
2011
$750,000
2012
$500,000
Page 1
Real estate transfer taxes from 2008 sales of units at the Westin Hotel fell short of projections
by $437,332. This amount has been added to estimated RETT revenues for 2009 bringing the
total budget RETT revenues within the Riverfront PUD to $2,099,097.
Projected RETT from the Gates project has been reduced from $1,000,000 to $750,000 and
has been deferred for one more year and is now budgeted to be realized during years 2010-
2012.
Intergovernmental Revenues
Heat recovery system project. State grant monies from the Water Environmental Research
Fund originally budgeted in the amount of $200,000 for 2009 will not be awarded. However,
Department of Local Affairs (DOLA) grant monies in the amount of $1,500,000 have been
awarded the Town for this project. Approximately 32% of this project will be funded through
this grant. Accordingly, an amount representing 32% of the budgeted design cost for 2009
($237,067) has been added to 2009 estimated revenues. Eagle River Water and Sanitation
District will also be participating with the cost recovery of this project. A revised estimate of
$226,953 for 2009 has been included in this amendment and an additional amount of
$623,047 is reflect in the year 2010 when construction of the project will occur. This
represents a participation level of 15.8% of the project.
Traer Creek Metropolitan District. It should be noted that a total of $249,901 in actual
outstanding invoices for 2008 and estimated revenues of $404,789 for 2009 are included in
these figures being reported for intergovernmental revenues. These amounts represent billings
for contractual commitments for the East Avon exaction, cost sharing for Nottingham -Puder
Ditch restoration costs, as well as emergency repairs, and reimbursements for design costs and
easements for the East Beaver Creek Blvd. improvements.
Capital Improvement Projects
Closed -out projects. The following projects were closed out in 2008 or have been closed out
so far in 2009: Preliminary design for the transit / public works facilities improvement
project, Avon Station transit project, Avon Recreation Center additional office and storage
space remodel, the Wildridge dog park, Eaglebend Drive streetscape, Riverfront railroad
crossings, various paving projects including the Wildridge Road loop pedestrian
improvements, the waste heat recovery system study, the Eagle River recreation
enhancements project, RICD water rights, and emergency repairs to the Nottingham -Puder
ditch. Total savings has been realized on the above projects compared to budget in the
amount of $297,152 and is reflected as part of the $421,082 increase in the 2009 beginning
fund balance.
Carryover projects. Unspent appropriations have been carried over from 2008 to 2009 for the
following uncompleted projects: E. Beaver Creek Blvd. improvements, West Avon trails and
access improvements, recreational trails program, W. Beaver Creek Blvd., Drainage, Metcalf
Road drainage, the comprehensive transportation plan, the unified land use code revision, and
• Page 2
capital contributions (RETT rebates) for the Westin Riverfront project. Total amounts carried
forward for these projects from 2008 to 2009 total $960,947.
Project Reductions and Deferrals. The following changes to the long -range capital plan
and/or current 2009 budget have been made:
• $1 million of the Forest Service land acquisition project has been moved from 2009 to
2010.
• Completion of the lighting study and conversion project in 2009 has been reduced
from $500,000 to $250,000. The 2009 Street Light Replacement project consists of
replacing 40 poles, arms and fixtures on Avon Rd. from the south side of the Beaver
Creek Blvd. roundabout to Highway 6. The previously adopted budget included
$500,000 for installation of the new Town Center West District Hadco lights found on
Lake Street, Avon Station and the proposed Main St. The decreased budget of
$250,000 will allow installation of the standard AAL downcast lights that have been
used throughout the rest of Avon. The lights from the south side of W. Beaver Creek
Blvd. to Riverfront Lane can be replaced with the new Hadco lights when funds are
available and the lights installed in 2009 will become part of public work's stock of
replacement of damaged or destroyed lights.
• The I -70 noise reduction project has been deferred to 2010. The amount originally
budgeted for 2009 was $40,000.
Project Additions and New Projects. The following new projects or increases in project
budgets have been made:
A new project has been established to account for the Avon Recreation Center CMU
block deterioration investigation for 2009 of $27,000. In addition, in the long -range
plan mitigation costs in the amount of $200,000 and $100,000 for 2010 and 2011,
respectively have been added.
Design costs for the waste heat recovery system have been increase from $680,000 to
$740,000 pursuant to new cost estimates provided by Jenny Strehler.
Additional development analysis and review costs in the amount of $15,000 (fully
recoverable though reimbursement agreements) have bee added for 2009 for the Vail
Resorts red house annexation and the Buck Creek PUD amendment.
Transfers -out to Avon Urban Renewal Authority. Due to the delay in the construction of Main
Street and subsequently a delay in the Benchmark Road improvements, operating transfers out
to the Avon URA have been removed from the 2009 budget and the long -range plan at this
time resulting in net expenditure savings of $848,271 for 2009 and $1,350,000 for 2010.
Transit and Public Works Facilities Project. No changes have been made to the budget for
this project at this time pending the announcement of how the State's allotment of economic
stimulus funds will be awarded.
Financial Implications:
The net Capital Projects Fund impacts of the above revisions result in an increase to the fund's
estimated ending fund balance for 2009 of $638,699.
• Page 3
Recommendation:
Staff recommends that the supplement budget resolution for the 2009 Capital Projects Fund be
adopted.
Town Manager Comments:
Attachments:
A — Resolution No. 09 -03, Supplement Budget Amendment
B — Capital Projects Fund Amendment No. 1
C — Capital Projects Fund 5 -Year Plan as Revised
• Page 4
RESOLUTION NO. 009 -03
SERIES OF 2009
A RESOLUTION TO AMEND THE 2009 TOWN OF AVON CAPITAL
PROJECTS FUND BUDGET
A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES BY
FUND AND AMENDING THE 2009 CAPITAL PROJECTS FUND BUDGET FOR
THE TOWN OF AVON, COLORADO, FOR THE CALENDAR YEAR BEGINNING
ON THE FIRST DAY OF JANUARY, 2009, AND ENDING ON THE LAST DAY OF
DECEMBER, 2009.
WHEREAS, the Town Council of the Town of Avon has adopted the 2009
Capital Projects Fund budget; and
WHEREAS, the Town Council reviewed the revised estimated revenues and
expenditures for 2009; and
WHEREAS, the Town Council finds it necessary to amend the 2009 Capital
Projects Fund budget to more accurately reflect the revenues and expenditures for 2009;
and
WHEREAS, whatever increases may have been made in the expenditures, like
increases were added to the revenues so that the budget remains in balance as required by
law.
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE
TOWN OF AVON, COLORADO:
Section 1. That estimated revenues and expenditures for the Capital Projects
Fund is amended as follows for 2009:
Original or
Previously
Amended
2009
Budget
Capital Projects Fund
Beginning Fund Balance $ 5,134,017
Revenues and Other Sources 5,943,017
Expenditures and Other Uses 6,825,964
Ending Fund Balance 4,251,070
1
Current
Proposed
Amended
2009
Budizet
$ 5,555,099
5,144,956
5,810,286
4,889,769
Section 2. That the Capital Projects Fund budget, as submitted, amended, and
hereinabove summarized hereby is approved and adopted as the capital program budget
of the Town of Avon for the year stated above.
Section 3. That the Capital Projects Fund budget hereby approved and adopted
shall be signed by the Town Manager and made part of the public record of the Town.
ADOPTED this 24th day of February, 2009.
ATTEST:
Patty McKenny, Town Clerk
2
TOWN OF AVON, COLORADO
Ronald C. Wolfe, Mayor
Capital Projects Fund #41
Amendment No. 1
REVENUES
Taxes
Intergovernmental
Investment Earnings
Other Revenue
Total Operating Revenues
Other Sources:
Transfer In from Other Funds
TOTAL REVENUES
EXPENDITURES
Capital Improvements:
Facilities
Land and Land Improvements
Roads and Streets
Utilities
Recreation
Water Fund Projects
Communications and Technology
Strategic Planning
Other
Developer Rebates
Total Capital Improvements
Other Uses
Operating Transfer -Out - General Fund
Operating Transfer -Out - URA
Total Other Uses
TOTAL EXPENDITURES
NET SOURCE (USE) OF FUNDS
FUND BALANCE, Beginning of Year
FUND BALANCE, End of Year
Original or
Actual Prev. Amended
(Unaudited) Budget
2008 2009
Proposed
Revised Difference
Budget Increase
2009 (Decrease)
$ 3,093,021 $ 3,745,098 $ 3,099,097 $ (646,001)
492,319 1,248,690 1,042,809 (205,881)
250,000 128,350 128,350 -
102,102 1,500 16,500 15,000
3,937,442 5,123,638 4,286,756 (836,882)
44,343 819,379 858,200 38,821
3,981,785 5,943,017 5,144,956 (798,061)
1,069,192
1,350,000
1,436,646
86,646
64,589
1,300,000
300,000
(1,000,000)
2,014,880
1,295,000
1,302,958
7,958
60,482
680,000
740,000
60,000
24,050
-
-
-
44,373
819,379
858,200
38,821
-
50,000
50,000
-
343,113
150,000
417,581
267,581
24,671
25,000
25,000
-
1,225,650
-
371,587
371,587
4,871,000
5,669,379
5,501,972
(167,407)
249,561 308,314 308,314 -
- 848,271 - (848,271)
249,561 1,156,585 308,314 (848,271)
5,120,561 6,825,964 5,810,286 (1,015,678)
(1,138,776) (882,947) (665,330) 217,617
6,693,875 5,134,017 5,555,099 421,082
$ 5,555,099 $ 4,251,070 $ 4,889,769 $ 638,699
Page 1
Capital Projects Fund #41
Amendment No. 1
Intergovernmental:
Federal / State:
53199 Water Environmental Research Fund (WERF) Grant
53199 Department of Local Affairs (DOLA) Construction Grant
Local Government/ Other:
53401 ECO Cost Sharing (Transit Facilities Imp. Project)
53401 ERWSD Cost Sharing (Heat Recovery Project)
53401 AURA Reimbursement - Lake Street Realignment Design
Traer Creek Metro District:
53401 East Avon Reimbursement
53401 Nottingham -Puder Ditch Cost Sharing
53401 Nottingham -Puder Ditch Emergency Repairs
53401 East Beaver Creek Blvd.
53000 Total Intergovernmental
Investment Earnings:
57101 Interest Earnings
Other Revenues:
58104
Fireplace Fees
Revenue Det�l ._
Finance Charges
58211
Developer Reimbursements:
58211
Confluence - East West Partners
58211
Original or
Proposed
Sheraton Mountain Vista
58211
Actual
Prev. Amended
Revised
Difference
Account
(Unaudited)
Budget
Budget
Increase
Number Description
2008
2009
2009
(Decrease)
Taxes:
51401 Real Estate Transfer Tax
$ 3,093,021
$ 3,745,098 $
3,099,097 $
(646,001)
Intergovernmental:
Federal / State:
53199 Water Environmental Research Fund (WERF) Grant
53199 Department of Local Affairs (DOLA) Construction Grant
Local Government/ Other:
53401 ECO Cost Sharing (Transit Facilities Imp. Project)
53401 ERWSD Cost Sharing (Heat Recovery Project)
53401 AURA Reimbursement - Lake Street Realignment Design
Traer Creek Metro District:
53401 East Avon Reimbursement
53401 Nottingham -Puder Ditch Cost Sharing
53401 Nottingham -Puder Ditch Emergency Repairs
53401 East Beaver Creek Blvd.
53000 Total Intergovernmental
Investment Earnings:
57101 Interest Earnings
58000 Total Other Revenues
Other Sources:
59201 Transfer In from Other Funds
50000 TOTAL REVENUES
200,000 - (200,000)
- 237,067 237,067
522,000 284,000 (238,000)
- 72,000 116,953 44,953
226,028
200,000 - - -
5,311 154,690 154,690 -
11,079 - -
49,901 300,000 250,099 (49,901)
492,319 1,248,690 1,042,809 (205,881)
250,000 128,350 128,350
- 1,500 1,500 -
10,210 - - -
1,463 - -
10,303 -
3,457 -
450 - -
38,065 - -
14,689 - 10,000 10,000
- - 5,000 5,000
23,465
102,102 1,500 16,500 15,000
44,343
Other Revenues:
58104
Fireplace Fees
58108
Finance Charges
58211
Developer Reimbursements:
58211
Confluence - East West Partners
58211
The Gates at Beaver Creek
58211
Sheraton Mountain Vista
58211
Folsom PUD
58211
Orion Development
58211
Vail Resorts (Red House Annexation)
58211
Buck Creek PUD
58213
Project Cost Reimbursements (Paving)
58000 Total Other Revenues
Other Sources:
59201 Transfer In from Other Funds
50000 TOTAL REVENUES
200,000 - (200,000)
- 237,067 237,067
522,000 284,000 (238,000)
- 72,000 116,953 44,953
226,028
200,000 - - -
5,311 154,690 154,690 -
11,079 - -
49,901 300,000 250,099 (49,901)
492,319 1,248,690 1,042,809 (205,881)
250,000 128,350 128,350
- 1,500 1,500 -
10,210 - - -
1,463 - -
10,303 -
3,457 -
450 - -
38,065 - -
14,689 - 10,000 10,000
- - 5,000 5,000
23,465
102,102 1,500 16,500 15,000
44,343
819,379
858,200
38,821
$ 3,981,785 $
5,943,017 $
5,144,956 $
(798,061)
Page 2
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