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HomeMy WebLinkAboutAgenda - Mail Packet - 8/29/2017 - City Council Finance & Audit Committee Agenda - August 29, 2017Finance Administration 215 N. Mason 2nd Floor PO Box 580 Fort Collins, CO 80522 970.221.6788 970.221.6782 - fax fcgov.com AGENDA Council Finance & Audit Committee August 29, 2017 2:00 - 4:30 pm Colorado River Community Room - 222 Laporte Approval of Minutes from the July 11 th Council Finance meeting. 1. 2017 Revenue & Contingency Plan Update 10 minutes M. Beckstead 2. Budget Revisions for 2018 30 minutes L. Pollack 3. Metro District Policy 30 minutes J. Birks 4. Water’s Edge Metro District Policy 25 minutes P. Rowe 5. Co-Generation Project 25 minutes C. Webb J. Graham OTHER BUSINESS: Council Finance Committee & URA Finance Committee Agenda Planning Calendar 2017 RVSD 08/22/17 mnb Aug 29 2017 Revenue & Contingency Plan Update 10 min M. Beckstead Budget Revisions for 2018 30 min L. Pollack Metro District Policy 30 min J. Birks Water’s Edge Metro District Policy 25 min P. Rowe Co-Generation Project 25 min C. Webb J. Graham URA Sep 18 Annual Adjustment Ordinance 20 min L. Pollack Natural Gas Franchise Agreement 20 min A. Gavaldon J. Duval PILOTs on Water 20 min T. Smith J. Duval Occupation Tax Category Changes 20 min T. Smith URA Whitewater Park 20 min P. Rowe Oct 16 Financial Mgmt Policy Updates – Budget, Investment, Fund Balance 30 min J. Voss I25 / Prospect Funding & CDOT IGA 20 min M. Jackson Housing Affordability Task Force – Policy Recommendation 30 min S. Beck-Ferkiss BFO Revenue Allocation Methodology 30 min L. Pollack URA Nov 20 KFCG Renewal Discussion 30 min G. Sawyer URA Future Council Finance Committee Topics: County IGA – URA TIF Evaluation Process Phase II Fee Discussions – Development Review Fees & Wet Utilities Utility CIP and LTFP Updates Future URA Committee Topics: Annual URA District Updates – Anticipate memo format Finance Administration 215 N. Mason 2nd Floor PO Box 580 Fort Collins, CO 80522 970.221.6788 970.221.6782 - fax fcgov.com Finance Committee Minutes 07/11/17 1:30 - 4:00 pm Colorado River Community Room – 222 Laporte Council Attendees: Mayor Wade Troxell, Ross Cunniff, Ken Summers Staff: Darin Atteberry, Mike Beckstead, Jeff Mihelich, John Duval, Travis Storin, John Voss, Tiana Smith, Lawrence Pollack, Andres Gavaldon, Joanne Cech, Lance Smith, Josh Birks, Carrie Daggett, Laurie Kadrich, Helen Matson, Kerri Allison, Sue Beck-Ferkiss, Rachel, Springob, Tyler Marr, Teresa Roche, Joaquin ‘Keen’ Garbiso, Mark Jackson, Kurt Ravenschlag, Michelle Provaznik Others: Kevin Jones (Chamber of Commerce), James Manire (First Southwest), Jim Burke, (Assurance Senior Manager, RSM US LLP) Meeting called to order at 1:35 pm Ken Summers moved to approve Minutes for the May 15th Council Finance Meeting. Ross Cunniff seconded the motion. Minutes were amended to correct the following sentence which incorrectly stated that Ross Cunniff moved to approve the minutes and seconded. The motion was seconded by Gerry Horak. Ross Cunniff moved to approve Minutes for the April 28th Council Finance Meeting. Gerry Horak seconded the motion. Minutes for the May 15th Council Finance meeting were approved unanimously as amended. A. 2016 Financial Audit Review Travis Storin, Accounting Director Jim Burke, Assurance Senior Manager, RSM US LLP SUBJECT FOR DISCUSSION Independent Auditors’ Report on 2016 Financial Statements Independent Auditors’ Report on Compliance for Major Federal Programs EXECUTIVE SUMMARY RSM will be presenting the Report to the City Council. This report covers the audit of the basic financial statements and compliance of the City of Fort Collins for year-end December 31, 2016. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Staff seeks input on areas of priority or concern, other than those established in this Report to the City Council, for matters of recordkeeping and/or the City’s internal control environment. 2 Otherwise there are no specific questions to be answered as this is a 2016 year-end report. BACKGROUND/DISCUSSION Every year the City is required to be audited in compliance with Government Auditing Standards. RSM finalized its financial statement audit and compliance report on June 19, 2017 and the firm is required to report the results of the audit to those charged with governance. There were no findings identified related to Federal grants in the Compliance Report. Financial misstatements identified by the auditors that were deemed immaterial for adjustment and control deficiencies identified by the auditors can be found in the Report to the City Council, Exhibit A. Staff will provide a written response to the audit findings and misstatements at the October Council Finance Committee meeting. Jim Burke used letter on page 29 of the CAFR for discussion; • Audit adjustments are included in Exhibit A of the letter • Internal control matters on page 1 of the compliance report • Opinion - there were no significant deficiencies or material weaknesses • 2 control deficiency items; 1) capitalized interest that was not reported and 2) Purchasing cards - supervisor signatures weren’t always present. Capitalized interest not recorded on long term development projects – staff didn’t feel this was material - reflected as what the interest would have been in the letter Ross Cunniff; why don’t we capitalize interest? Travis Storin; the City has adopted a non GAAP policy - In the Public sector capitalized interest works differently and is more administratively burdensome than in the private sector. 70-80% of RSM’s clients do it this way but they are still required to report it since it is non-GAAP. Amounts are on page 3 of the representation letter - $1.5M total Jim Burke; the purpose of reporting capitalized interest is to reflect a truer picture of the value of the projects - recognizing more expense immediately is the current policy Mike Beckstead; the adjustments that Jim Burke talked about are in light of a $1.5B asset pool ACTION ITEM: Ross Cunniff; Provide an understanding of why the other 30% do it the other way - Does that bring significant benefits? What is the compelling reason to do it and not to do it? Current practice is for staff to respond to audit findings in a fourth quarter Council Finance Committee Meeting. This item will be addressed as part of that discussion. Darin Atteberry; I so appreciate Travis’ leadership and his team - the work you are doing is the reason we get the findings we do. 3 B. 2018 Benefits Plan Design & Cost Share Teresa Roche, Chief Human Resources Officer Joaquin ‘Keen’ Garbiso, Benefits Manager EXECUTIVE SUMMARY As a follow-up from last year’s Council Finance committee presentation, we will review additional data illustrating our market competitiveness among our public sector peers and private survey data. We will also review our benefit costs specific to our reserves and provide a roadmap into 2019. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED 1. What questions does CFC have about our market driven benefits? BACKGROUND/DISCUSSION (details of item – History, current policy, previous Council actions, alternatives or options, costs or benefits, considerations leading to staff conclusions, data and statistics, next steps, etc.) What does ‘Market’ mean? Public vs Private (salary dollars / benefits higher in private sector) Plan design to attract and retain Premiums Employer / employee cost share data Total rewards as a way to talk about competitiveness Ross Cunniff; ACTION ITEM: More analysis could be done on defining the market appropriately - benefits to employee vs salary - what percentage is public vs private- provide that level of detail. Mercer benchmarking data - What is the medium out of pocket costs including co pays deducts and employee premium vs what we define the market as? -we have total cost but that is not the same as an employee taking money out of their pocket. Public Market slide 1) data and analytics 2) Bring back a proposed policy statement based on that data. If staff thinks we need to make a change to hire until I don’t think I would be ready to approve without seeing the data Ken Summers; what is our turnover rate? Is there a problem we are trying to solve? Darin Atteberry; we are talking about staying competitive and hiring and retaining the best talent. - 7-10% turnover rate - a significant amount of turnover going on right now -emphasizing the need for good succession planning. Some reasons for the turnover (regrettable turnover) include moving to be closer to family and being topped out. Not just about comp and benefits - if we can be comparable and excel in terms of workplace culture - that can be the differentiator - love the work you do 4 Overall sense of how you would evaluate the city of Fort Collins’ ability to attract and retain the employees who have the skills we need to maintain excellence. Teresa Roche; we attract excellent talent - more of a talent market but we don’t want to rest on our laurels. We need to focus on career growth - winds coming against us are going to be strong Hiring practices - selling someone on a position - Public entity advantages and disadvantages over private We have the whole strata of employees in all of the various jobs Darin Atteberry; we have very intentional messaging to our org - we want to be competitive- We want to be at market. Our employees are getting great experience and are getting recruited by great places that pay market. Reserve Update - self-insured - umbrella-stop loss covers above $225 Positive rate for claims – we may hit reserves this year if trend continues 30% annual policy -Council approved $6.9 grows every year was $5.3 a few years ago - so good trending Mayor Troxell; when do we know how we come in and what is the action? Keen Garbiso; we will know later this year - 4Q numbers Cost share - plan design - leverage some costs Mike Beckstead; we plan to come back late fall to review some of the data that Ross Cunniff asked for Feb / Mar 2018 to review core Budget assumptions Give us time to see where fund balance comes in Ross Cunniff; continue to be self-funded - have we ever backfilled from the General Fund? Budget for salary adjustments is 2.5% this year and next year - Market coming in slightly higher - nationwide is 3-3.5% - going into next year’s budget ½ percent behind - 1% + $1M in ongoing costs Mayor Troxell; Can we define what ‘market’ means and make that a part of what comes back? C. 2016 Year End Fund Balance Review Travis Storin, Accounting Director John Voss, Controller SUBJECT FOR DISCUSSION: Status of Fund Balances and Working Capital EXECUTIVE SUMMARY: The attached presentation gives a status of fund balances and working capital. Fund balances are primarily considered for funding one-time offers during the Budgeting for Outcomes process. To a lesser extent available monies are also used to fund supplemental appropriations between BFO cycles. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED None, this is an update for Council Finance Committee. 5 BACKGROUND/DISCUSSION To aid in answering the question of what funding is available to support emerging issues and initiatives in the next budget cycle. In each fund the balances are shown vertically by the accounting classifications. The amounts are then additionally categorized into Appropriated, Available with Constraints, and Available for Nearly Any Purpose. Appropriated, Minimum Policy or Scheduled is comprised of minimum fund balances established by policy, funds from the 2016 balance that have been included in the 2017-2018 budget, and amounts for projects specifically identified by voters. An example of the latter is Community Capital Improvements Plan Available with Constraints are those balances available for appropriation but within defined constraints. An example is 4th of July donations. They are restricted for that purpose, but still available for appropriation. Available for Nearly Any Purpose are balances that are available for appropriation at the discretion of the City Council. Mike Beckstead; fund balances are healthy and in good shape Mayor Troxell; foundation - is at an arm’s length - different organization but connected in some ways Committee Funds and the City Foundation – Mike Beckstead; fund raising using community fund - housed at the community foundation - give funds to the city - most likely fall into this restricted category Donor limitations that would come with those funds Mayor Troxell; Kayak Park – would have gone into a foundation account but it didn’t - there needs to be some discussion as to where it goes and why it goes there Not everything is active fund raising - some might come directly to the City of Fort Collins - CSURF Mike Beckstead; based on donor wishes - could be a general donation that gets collected by that group or it could come direct to the city - keep all avenues open Utilities and Capital Projects and Water Fund spent down working capital in 2016 by design on large capital projects, such as the Michigan Ditch. All three considered healthy still in terms of policy minimums and available funds. Reporting on 4 funds we are going to be looking at that are either deficit balances or below their policy minimums. 1) Transit – negative fund balance 2) Benefits – below policy minimum 3) Golf Fund – below policy minimum 4) KFCG – potential for slightly negative balances at year-end 2017 for Other Transportation and other categories based on current appropriations Ken Summers; TABOR emergency fund - is it all in cash? 6 Travis Storin; either cash or $420M investment in debt holdings, largely agencies – average maturity is 3 years by policy Mike Beckstead; we are working on an agreement with Woodward to reduce by $1.5, thereby freeing up a portion of restricted general fund balances - they are quite comfortable - we expect them to sign it Ken Summers; designation between reserves in terms of what is a rainy day fund and what Council appropriated throughout the year. Public transparency - reserves are like how I think of rainy day fund Mike Beckstead; maybe we should rethink our terminology - reserves become rainy day fund. The other is fund balance that can be spent and is not a rainy day fund - provide clarity to public. Travis Storin; we just published the Citizen’s Financial Report which helps break things down - cash on hand vs. real reserves Mike Beckstead; Are there funds the community has questions on? Would like to talk briefly about the Transit Fund and the actions we are taking on that Transit Fund - Transfort Model Mark Jackson and Kurt Ravenschlag are here to present What steps we have put into place to ensure better transparency - rather than waiting for year end Funding is very different from other financial models in the community and it can look awkward For Transit - this is an accepted practice nationally - federal calendar is a 5 quarter process The FTA gives us preauthorization to spend grant money Mayor Troxell; what about other federal agencies? American Recovery and Reinvestment Act ‘ARRA’ funds / Utilities? Travis Storin; FTA funds are special - they get pre award spend authority - everything else is done on a reimbursement basis after the grant is awarded. Kurt Ravenschlag; How we receive our fed funding - offset - calendar year - we typically run a deficit at the end of the year. We experienced key staff turnover that delayed our process of applying for grants which is the reason for difference between $0.3K and $1.8m Mayor Troxell; designation - does it also include other types of funding other than our transit system? Kurt Ravenschlag; with that designation, we receive all of the funding for Berthod, Fort Collins and MPO We have agreements where monies are passed through to those entities. $20M annual budget Federal Grant Awards Problems and Improvements - Gain access to funds sooner - to minimize deficient. Mark Jackson; We have put an operational improvement process in place which is designed so we are not reliant on one person for grants - we created 2 full time positions; one is day to day financial analyst – and the second is intended to run the grant process. Minimize deficit with process improvements. When applying for 7 Federal Funds we have to go through a state and regional process as well. We are now going to begin that process earlier in the year Mayor Troxell; 20% local match - Do you use as cost share? - Grant Application Status Kurt Ravenschlag; grants are formula grants - we receive them annually based on a formula that FTA uses. We try to access these funds as soon as possible. Mayor Troxell; are there organizations with best practices? Like CSU Office of Sponsored Programs Federal Acquisition Regulation ‘FAR’ which have different rule sets - thinking there is help out there. D. Sherwood House Transaction Helen Matson, Real Estate Services Manage Kerri Allison, Real Estate Specialist II Sue Beck-Ferkiss, Social Sustainability Specialist SUBJECT FOR DISCUSSION Sherwood House Transaction - Staff’s proposal to grant a lease to Faith Family Hospitality (“FFH”) with an option to purchase the property for $70,000. We are proposing a lease rate of $300 a year or $25 per month. EXECUTIVE SUMMARY The City purchased two buildings in the 1980’s at 317 and 321 S. Sherwood. These properties were purchased for facility for victims of domestic abuse. The funding for these purchases came from CDBG funding. Crossroads operated at this site for over 30 years and they moved in 2011. City staff reached out to the public through neighborhood meetings. The response from the neighborhood was generally in favor of keeping the asset and uses it to help the homeless. Staff proceeded and chose a non-profit to use the facility as the neighborhood had desired. Faith Family Hospitality has completed the development review process and we are preparing to take the lease to Council for their acceptance. The proposed lease includes an option to purchase the facility. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED The direction we are looking for from the Finance Committee is to see if the Committee generally agrees with staff and the direction outlined below. BACKGROUND/DISCUSSION (details of item – History, current policy, previous Council actions, alternatives or options, costs or benefits, considerations leading to staff conclusions, data and statistics, next steps, etc.) When the building became vacant, the City needed to hold onto the property for at least three years. That requirement came out of CDBG loans granted for this property over the years. CDBG has a requirement that properties that have received loans cannot be disposed until three years following the last payment on loans. If not followed, the owner would need to pay back all loans awarded on the property over the years. When this time period was getting close, Staff followed a public process to identify a potential tenant for the Property. We started with our initial Neighborhood Listening Session in 2014. Neighbors within a 1,000 foot boundary as well as non-profit organizations were invited. The City team spent time investigating the property and its condition. We moved forward with an open house and tour, a survey to all interested organizations. The 8 survey included the question of what was needed from the City to proceed. Most organizations needed quite a bit of support from the City to proceed. We followed up with one question, “Would you be interested in a low- cost lease with your organization being responsible for all maintenance?” We had one positive answer and that was Faith Family Hospitality. Faith Family Hospitality supports families experiencing homelessness to achieve sustainable self-sufficiency in a timely and dignified manner. They are currently running their program using many area churches. The ability to rent this facility allows them to help more families transition out of homelessness. All participants must successfully complete the FFH emergency shelter program; they must have an income but not enough to rent a home for themselves. The goal is to successfully transition these families into obtaining and maintaining housing. Since our selected tenant will be responsible for all costs associated with the property, they wanted to have the ability to purchase the site at a later date. To identify a value of the property the City acquired an appraisal of this property in 2016. Our direction to the appraiser was to value the property “as is” as to its highest and best use and to value the land only value. This is a unique situation – we have two homes that have been combined, we have a very large two-story addition on the south house and it encompasses two parcels. The appraiser (Foster Valuation) concluded that the highest and best use of this property was to use it as a group home. Foster concluded that the existing structures had value and would be used more efficiently as a group home, with a value of $1,160,000. The value assigned for the land alone is $500,000. Staff used this information to calculate a proposed purchase price for FFH. There are some issues with the value as assigned. This value takes into account the improvements and the potential use, but it did not calculate what it would take to get the improvements ready for occupation. If we were to offer this property for sale on the open market, there is not a lot of interest for group homes and the number allowed would be dictates by the development review process. The value of the land alone is set at $500,000. It would be more likely that a potential purchaser would want to separate the structures. There is a cost to separate the properties. Staff has estimated that the cost to separate homes would cost at least $300,000. Factors considered when establishing the value included the potential costs to FFH to get their program ready which includes testing the building systems and potential asbestos issues. Changes in their design eliminated disturbing asbestos. They also have encountered have engineering costs for studying the flow of the alley, they will contribute $45,000 for paving the alley and the City will pay the remainder. They are also required to pave the required employee parking lot. The purchase price we have established is $700,000. The breakdown is: $1,160,000 appraised value of property -250,000 FFH upfront investment (this is an at least cost and will probably be more) -210,000 Value of City’s contribution to the community $ 700,000 Purchase Option Price The lease term we are proposing is at least five years at a rental rate of $300/year. Included in the Lease Agreement, we will include the option to purchase. If FFH does purchase this property, the City will have a deed restriction that the property be used for a public purpose, such as affordable housing for special needs populations. 9 The use of this property by FFH benefits the community by providing a needed service – transitional housing for families and the use is supported by City Policy (Affordable Housing Strategic Plan) and the Strategic Plan (working with partners to address homelessness. CFC Discussion: Crossroad was the previous tenant and they moved to a larger facility in late 2011 Proposal to grant a low cost lease with 5 year term to Faith Family Hospitality (FFH) with an option to purchase the property at end the lease for $700,000. Proposed lease rate of $300 per year or $25 per month. City would pave the alley Sue Beck-Ferkiss; we haven’t finalized negotiation for the alley but the parties are very close Ross Cunniff; is there a renewal option on the lease? Helen Matson; yes Ross Cunniff; How did we pick $300 per year? Helen Matson; this is what we do for non-profits - standard Ross Cunniff; concerns about the way the deal looks – we are giving a grant to FFH - no competitive process other than they said they would do it Helen Matson; we invited all interested parties and showed the property – they were the only final respondent Mike Beckstead; we are making a contribution - we didn’t go through a competitive process. This is a $460K opportunity cost - a choice we are making - the $1.1M appraisal price highest and best use as a group home – value of land only is $500K Ross Cunniff; there is a portion of this that is in effect a grant to FFH Helen Matson; we intend to make sure the documents protect the city’s interest and investment - we are not going to reimburse them - we will get a better building back at the end of the day. CBP funds were used to purchase originally - Community Block Grant – we have passed the time periods – Not encumbered at all General Support from Council Finance Darin Atteberry; we have watched this from a distance and appreciate the collaboration and good work coming down to the end. We have had little hick ups along the way that have delayed us -really appreciate the effort and diligence very much. 10 E. Raw Water / Cash in Lieu Donnie Dustin, P.E., Water Resources Manager Lance Smith, Utilities Strategic Finance Director Carol Webb, Water Resources and Treatment Operations Manager SUBJECT FOR DISCUSSION: Changes to the Utilities Raw Water Requirements EXECUTIVE SUMMARY The purpose of this work session is to provide the Council Finance Committee with an overview of the proposed changes to the Utilities Raw Water Requirement system and associated cash-in-lieu rate, and actions taken by Utilities staff following direction given at the February 14, 2017 City Council work session. Staff will be seeking adoption of these changes at the August 15 and September 5 City Council regular meetings. Utilities staff recommends the following changes: • Adjust Raw Water Requirement (RWR) schedules to reflect recent (lower) water use o Use number of bedrooms for indoor component of residential schedule • Adjust the Cash-in-Lieu (CIL) rate per a hybrid cost approach o Increase CIL rate to $16,700 per acre-foot of requirement • Accept cash, existing City-issued water certificates and credits, North Poudre Irrigation Company shares, and CBT units for RWR satisfaction o No longer allow dedication of other water rights • Review and adjust (if necessary) the CIL rate biennially • Review and adjust (if necessary) the RWR schedules every 5 to 7 years • Implement RWR and CIL rate changes on April 1, 2018 • Change Code from “Raw Water Requirements” to “Water Supply Requirements” GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED 1. What questions or feedback does the Council Finance Committee have regarding the proposed changes? 2. Does the Council Finance Committee support these changes and recommend bringing them to the full City Council for adoption? BACKGROUND/DISCUSSION The Raw Water Requirements (“RWR”) are a dedication of water rights or cash-in-lieu of water rights (“CIL”) to ensure that adequate water supply and associated infrastructure are available to serve the water needs of development (including re-development needing increased water service). Changes to the RWR and CIL rate have not been made for many years. Staff presented the proposed changes to the RWR and CIL rate at the February 14, 2017 City Council work session. The material provided for that work session, which contains more detailed information on the background and proposed changes, are included as ATTACHMENT 1. Council direction was to consider delayed implementation of the changes, provide information about the impact on rates to delaying or not implementing the changes, conduct additional public outreach (including to the general public), orient new Councilmembers on the related issues, and provide justification for contingencies embedded in the CIL rate. This report will briefly recap the proposed changes and address the direction given by City Council, as well as highlight the public input received on the proposed changes. Implementation Options 11 Implement all RWR and CIL rate changes on: • October 1, 2017 (8 months after the Feb. 14 City Council Work Session) • April 1, 2018 (a further 6-month delay) • Staff Recommendation: allows time to address developer concerns with minor impact to rate payers • October 1, 2018 (a further 1-year delay) These proposed changes have been incorporated into the pertinent sections of the City’s Municipal Code, which is provided in the attached draft Ordinance (ATTACHMENT 4). Next Steps • Present changes at the July 20 Water Board meeting for their recommendation • Bring changes for adoption at August 15 and September 5 City Council meetings Presented proposed changes at the Council February 14 work session Three main proposed changes: 1) Decrease the RWR to reflect lower water use 2) Increase cash-in-lieu rate to $16,700 AF of RWR (current rate is $6,500 AF) 3) Cash Focus - Accepting Cash vs. Water Rights except Colorado Big Thompson (CBT) water CFC Discussion Ross Cunniff regarding the attempted general public outreach; this is not likely to be applicable to a rate payer Mayor Troxell; heard from a developer - potential projection limited to 40% as it relates to its water requirements Donnie Dustin; that was related to the East Larimer County Water District RWR process in which if developers turn in water rights, they only get a certain percentage of the RWR value until they go through the water court process Mayor Troxell; Outreach - could be applicable to Fort Collins-Loveland and East Larimer County Water Districts, which is part of Carol’s Regional Water Collaboration (RWC) discussions Carol Webb; working on RWC strategies and tactics with water requirements a potential focus to better serve growth areas in the GMA Ross Cunniff; we need some legal reading to benefit non rate payers. What is driving reduced consumption? Donnie Dustin; tiered rate structures - people have reduced their use; based on past 3 years – if we don’t make changes these changes the impact will be up to $3.5M in a year in reduced impact fees collected Ross Cunniff; if we lose revenue because we didn’t size tap fees appropriately we could potentially ask all rate payers to make that up which would be highly undesirable. Is an even smaller tap size option being investigated? (tiny houses) Lance Smith; ¾ is the smallest for residential but we could look at smaller - depends on lot size and number of bedrooms - inherit if you are going to achieve savings Donnie Dustin; the current and proposed RWR schedules are based on lot size and size of home such that the RWR is less for a smaller house on a smaller lot Ross Cunniff; this is ready to go - big step forward 12 F. Review Master Plan on Council Approved Fees Tiana Smith, Revenue & Project Manager SUBJECT FOR DISCUSSION City Fees Master Plan EXECUTIVE SUMMARY Since October 2016, staff has worked to coordinate the process for updating fees at City Council. Historically, fee updates have been presented to Council on an individual basis, leaving Council and the community at a disadvantage for understanding the holistic impact of fees across the city when making decisions to approve. Phase 1 of the Fee Project which includes capital expansion fees and electric capacity fees was approved by City Council in June of 2017 along with a commitment to create a working group of citizens, industry and staff to foster a better understanding of fees. The staff presentation recommends a master plan and timeline for the coordination of fees to be updated by City Council between 2017 and 2021, including the creation of a Fee Policy to be approved by City Council. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED (Work session questions should be designed to gather direction from Council without requiring Councilmembers to make a decision.) • Does Council Finance agree on the recommended timeline for the Fee Master Plan? • Is there additional input or concerns to be addressed in any of the recommendations in the presentation? BACKGROUND/DISCUSSION From 2015-2016, staff in Finance, PDT and Utilities began updates on their fees to be presented to Council throughout 2016. In October of 2016, Council directed staff to merge the presentation of these individual fees to the community with the objective of creating a more comprehensive look at the impact of the fees to the shared stakeholders. As part of this effort, staff performed an inventory of all fees charged across the City. Timing of updates and code requirements all needed to be considered when recommending a coordinated fee process. Based on this inventory, staff broke the fee project into multiple phases: • Phase 1- Capital Expansion Fees, Transportation Capital Expansion Fees, Electric Capacity Fees • Phase 1a- Raw Water Requirements/Cash in Lieu Rate • Phase 2- Development Review Fees and Wet Utility Plant Investment Fees Phase 1 of Fees was approved by City Council in June of 2016. Staff committed to creating a working group of citizens, staff and industry representatives that will work through a scope of deliverables. Phase 2 of Fee updates will be in process while the fee working group begins its meetings. Staff plans to bring forward a recommendation from the fee working group along with fees from Phase 2 to Council for approval in March of 2018. The fee master plan being presented to Council Finance recommends a future fee timeline and next steps for consideration and feedback by Council Finance. Working Group forms - Raw Water Cash in Lieu presented to Council in August City Fees Master Plan - What is in scope? 13 Council has approved Cash in Lieu The other 6 Utility Fees are part of Phase 2 - later in 2017 (next batch) Code requirement is part of what we will be bringing forward - what was recommended 4 years ago Prior to that code was silent on the frequency of updates Darin Atteberry; can provide context – we have a bit of history of letting time go by without fees being reviewed / altered - we are now putting them on a regular update schedule. I am hoping those days are past us- we now have a clearly defined methodology to keep them current and thus minimize large increases. Fee Working Group - question whether it is a onetime thing or a new, ongoing committee Mike Beckstead; the Fee Working Group is a one time team that will come together to look at all holistically. That was our interpretation - 12-14 people to work through all of the issues. Darin Atteberry; once we are through this first round we will look at how it went - question / recommendation - could be a standing committee. Ross Cunniff; I wouldn’t presume that it is terminated - would be good to keep various committee members engaged in the process as it goes forward. Fees Master Plan Mike Beckstead; working team focused on Phase 1 fees and the first implementation with a potential of a Phase 2 and 3 coming forward given the full impact of those fees Ross Cunniff; alternative revenue source- audience of who is bearing the impact is changing - every taxpayer Mayor Troxell; is the level of service baked into this? How do we tell that story as to the level of service? For the Fee Working Group – appropriate for that to be a constant - Level of service - Design criteria Mike Beckstead; we will add Darin Atteberry; would anticipate a group position paper -also, have a process at the beginning anticipating that people will disagree Ross Cunniff; not intended to be a Council Committee. Output could be more minutes of their discussion and not so much a position paper. Fee Working Group – will be working on completing deliverables -present results of Fee Working Group in 1Q Fee policy and Fee update - Fees Journey - Fee updates occurring every 2-4 year Other Business Gardens at Spring Creek Funding Michelle Provaznik, Director Darin Atteberry; $2.8M project - contract with contractor - we expected $3M it came in at $2.8M 14 There is an expiration date on the bid - extended out 90 days to September 7, 2017. The City requires that all of money for the project be appropriated before they can move forward with construction. We anticipate coming back to Council to remove the western sound wall which is approximately $200K. If built - we would operate within existing noise code requirements (ordinance) and see how that goes for a season or a year - we are optimistic. Recommend to Council Finance and Council that $400K be backfilled from reserves - There will be an appropriation coming forward for the $400K $800K backfill with donations - $400K be private fund raising Mike Beckstead; comes out of $5.3 unassigned at bottom - we appropriate We won’t sign the contract until we have the commitment from donors - potential modify and deal with sound wall Portion of Capital Tax which was approved by voters -Gardens - $2M was approved and went toward completion of the Visitor’s Center We are seeing some donor fatigue - we need to move forward - risk is that donors go away and we go back to zero Randy Morgan who has spearheaded fund raising $2.8M for all of the Gardens Ross Cunniff; $2M from the Capital Tax - relevant for Council to remember the role Scheduled for Council on July 18th Mayor Troxell; I am ok bringing it forward to Council - I appreciate all of the work that has been done with the bid and the donors. Friends of the Garden may want to do their own fundraising Ross Cunniff; the change we made on the 2nd Reading exempted the City from the noise ordinance. Fixed so that the city is not exempted from the requirements. Carrie Daggett; I thought that was a proposal and was not decided Darin Atteberry; we will operate within the requirements – within the noise ordinance and go from there. Come back after a year of operations- that was put in on 2nd Reading to re-evaluate Ross Cunniff; condition of approval - not an ordinance change Carrie Daggett; we will confirm - a change of conditions would be a Council action – would need to go back to Council Darin Atteberry; it is important for Council to hear the zoom out vision. Meeting Adjourned at 4:00 pm 1 2017 Revenue Update Mike Beckstead, CFO August 29, 2017 July Results Front Range Comparison 2 Year over Year Growth QII 2017 • Fort Collins adj for mall 0.8% • Fort Collins adj for audit & mall 2.4% • Boulder 1.0% • Loveland 6.4% • Longmont 12.6% • Westminster 5.2% • Thornton 2.5% • Arvada 5.6% Fort Collins – July Results with w/out Compared to 2016 mall mall Sales Tax Month July 3.6% 3.6% Sales Tax YTD (w/o Audit) 3.0% 2.6% Use Tax YTD (5.7%) Compared to Budget YTD Sales Tax $(2,604k) Use Tax 1,832k $( 772k) Moderate Growth in July and Adjusted YTD…. Revenue to Budget Shortfall Largely Unchanged Since May Macro-Economic Indicators 3 Macro Indicators Remain Stable, Mostly Strong…. National: Consumer confidence 16 year high Small business confidence Optimistic - NFIB index at highest since 2005 Unemployment – National 4.3% July – lowest since 2007 Interest rates Historical lows – anticipated increase Housing sales & prices 5.7% increase - May YOY (Case-Shiller price index) Consumer price index 2.4% increase July YOY Q2 2017 GDP 2.6% (preliminary) - consumer spending up Average hourly earnings 2.5% increase July YOY - $26.36 (preliminary) State / Local: Unemployment – State 2.3% June 2017, lowest since 1976 Unemployment – Fort Collins 2.0% June 2017 Housing sales & prices – Denver 7.9% increase - May YOY (Case-Shiller price index) Business licenses 6.8% increase July YOY Building permits issued 2.3% decrease July YOY Building permit valuations 15.4% increase July YOY Development project submittals received 36.3% decrease July YOY Sales Tax – 3 Year Rolling Average 4 Slower Growth Over Last 9 Months….Increased Volatility -15.0% -10.0% -5.0% 0.0% 5.0% 10.0% 15.0% 20.0% % Change 3 Yr Average General Fund Revenue – YTD July 5 Total General Fund Revenue Slightly Over Budget Budget 2017 Actual 2017 Over/ (Under) Budget Sales & Use Tax $ 49,295 $ 48,724 $ (571) Property Tax 20,776 20,882 106 PILOTs 5,594 5,739 145 General Govern Fees 4,358 3,833 (525) Other 9,240 10,854 1,614 Subtotal $ 89,262 $ 90,032 $ 769 Unrealied Gains/Losses 0 317 317 Total $ 89,262 $ 90,349 $ 1,086 Governmental Actuals vs. Budget by Fund YTD July 6 Expenditures - GF $4.1M Under Budget, KFCG $3.6M Under Budget Budget 2017 Actual 2017 (Over)/ Under Budget General Fund $87,123 $83,026 $4,097 Keep Fort Collins Great 17,843 14,261 3,582 Natural Areas 10,466 8,809 1,656 Cultural Services 2,308 1,959 349 Recreation 3,910 3,722 187 Transportation 13,810 13,220 591 Golf* 2,014 1,921 94 Self Insurance Fund 3,172 2,666 506 Benefits Fund 15,828 15,151 677 URA - N. College District 2,975 2,843 132 Other Funds 42,259 30,705 11,553 Fund Lapsing Total 201,709 178,284 23,425 Less Transfers & Depreciation (34,560) (29,735) (4,825) TOTAL $167,148 $148,549 $18,599 7 • Sales Tax Revenue Continues Moderate Growth • GF Revenue slightly above YTD Budget – other revenue offsets • GF and Total Expenditures under budget • No Budget Adjustments Necessary in 2017 • 2018 Budget Revision Process will Align Ongoing Spending With Revised 2018 Sales Tax Revenue Forecast Summary 8 Back-Up General Fund Reserve Balances 9 • GF Balance increased from $40M to $75M • Minimum fund balance reserves increased from $22M to $33M • 2016 year end unassigned and available fund balance $5M • In addition $4.4M contingency General Fund Reserve Balance is Healthy General Fund Contingency – Economic Uncertainty 10 $4.4M General Fund Reserves Assigned as Contingency • Buffer for a potential economic downturn • Avoid premature reductions in services without a downturn • Allow time to plan changes to the expense structure • A portion of the set aside can be used in each year • Reduced available funding for enhanced programs and services which could otherwise have been provided to the community General Fund Contingency Intended as a Buffer & Allows Continued Services Without Reduction Until/If a Downturn Occurs Contingency Plan Framework 11 Establish Trigger Points • Monitor revenue monthly (all revenue streams in all funds) • Trigger Point #1: 2 of 3 months of negative sales tax growth • Trigger Point #2: Overall continued slow sales tax growth into July Budget Adjustment Actions – in order of priority to achieve adjustments • Sweep Vacancy & Fuel savings – estimated at $700k thru May in GF & KFCG • Utilize a portion of $4.4M GF set aside each year − Blend between use of set aside and reductions below − Max 1/3 in 2017 and 2/3 in 2018 • Stop Doing List: • Utilize Drilling Platforms to identify programs, consulting, purchased services 2018 Budget Revisions – Address on-going / one-time revenue changes Monitor to Trigger Points….Develop Specific Stop Doing List Update Council Finance Committee at August Meeting Framework Example 12 If July, revenue shortfall estimated at $2.0M in 2017 and $3.7M in 2018 Stop Doing Criteria • Drilling Platform priority • Community Safety • Programs status 2017 2018 Revenue Shortfall $ (2.0) $ (3.7) Salary/Fuel Savings Sweep 0.7 Contingency 1.0 2.0 Programs, Consulting, Prof/Tech Reductions 0.3 1.7 Total Savings Initiatives $ 2.0 $ 3.7 CM & ELT Have Developed Stop Doing List for Both Programs & Professional/Tech/Consulting Services Governmental July YTD Actuals vs. Budget by Expense Category YTD May 13 $18.6M Under Budget July YTD, $1.4M in Personnel Budget 2017 Actual 2017 (Over)/ Under Budget Personnel Costs $55,656 $54,264 $1,392 Purchased Prof & Tech Services 29,492 27,284 2,208 Purchased Property Services 26,137 18,460 7,677 Other Purchased Services 20,725 19,781 944 Supplies 10,776 8,700 2,076 Capital Outlay 11,862 7,794 4,068 Other 3,315 2,640 675 Debt & Other Uses 9,181 9,622 (441) 167,146 148,546 18,599 July YTD Actuals vs. Budget – GF & KFCG 14 Significant Underspend in Both GF & KFCG… YTD through July 2017 General Fund Keep Fort Collins Great Budget 2017 Actual 2017 (Over)/ Under Budget Budget 2017 Actual 2017 (Over)/ Under Budget Personnel Costs $32,921 $32,590 $331 $3,928 $3,795 $133 Purchased Prof & Tech Services 18,973 18,170 803 3,616 3,098 518 Purchased Property Services 8,545 5,794 2,752 7,113 4,649 2,464 Other Purchased Services 1,950 1,947 3 133 163 (30) Supplies 3,305 2,489 816 825 1,125 (300) Capital Outlay 2,184 2,200 (15) 1,462 920 543 Other 2,342 1,939 403 721 489 233 Debt & Other Uses 7 5 2 44 22 22 Transfers 16,894 17,892 (998) 87,123 83,026 4,097 17,843 14,261 3,582 March 2016 CFC Discussion Sales Tax Forecast Options Considered 15 2017 – 3% 2018 – 2% • Sales Tax growth avg since 2008 = 2.8% • Nat’l GDP and CU Boulder project sluggish growth • Assign $4.4M of General Fund reserves 2017 – -1% 2018- 0% • Worst case scenario • Anticipates recession will hit in late 2016 • Will likely result in reduction in services March 2016 CFC Recommendation  National/CO GDP forecasts not showing recession  National and CO personal income projected flat  Economists not historically accurate  Regional retail sales: Foothills growing, no leakage predicted  Slower but continued growth predicted (PDT & CU Boulder) 16 GF Assignment Provides Recession Offset, Less Stress On Services, Allows Time to Reduce Costs if/when Recession Occurs Year Sales Tax Use Tax 2017 3% GF assignment of $4.4M $18M budget 2018 2% Maintain GF assignment $18M budget 4.3% & $22M 3.0% & $22M Final Budget COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Mike Beckstead, Chief Financial Officer Lawrence Pollack, Budget Director SUBJECT FOR DISCUSSION 2018 Budget Revision Recommendations EXECUTIVE SUMMARY The purpose of this agenda item is to familiarize and seek feedback from the Council Finance Committee on the City Manager’s recommended revisions to the 2018 Budget before the recommendations are reviewed at the September 26 Council Work Session. Based on direction from Council, the 2018 Budget Revisions will be combined with the previously adopted 2017-18 Biennial Budget. The 2018 Annual Budget Appropriation Ordinance is scheduled for 1 st Reading on October 17 and 2 nd Reading on November 7. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED - What questions or feedback does the Council Finance Committee have on the City Manager’s Recommended Revisions to the 2018 Budget? - Does the Council Finance Committee support moving forward with bringing the 2018 Budget Revisions to the full City Council? BACKGROUND/DISCUSSION OVERVIEW: The 2018 Budget Revisions include both 1) reductions to 2018 ongoing expenses to align them with a decreased 2018 Sales Tax forecast and 2) additional Offers primarily funded by available one-time revenue. The following are key objectives which the 2018 Budget Revision recommendations are intended to address: • Matching appropriations for ongoing expenditures to current ongoing revenue estimates or uncontrollable cost overruns • Council priorities • Fiduciary responsibilities & fund balance requirements • High-priority projects and other needs not known at the time of the adoption of the 2017-18 Budget The recommended 2018 Budget Revisions meet these goals. Recommended revisions to the 2018 Budget must also meet one of the following criteria: • The request is specifically directed by the City Manager or City Council • The request is related to a previously approved Offer where either unanticipated revenue shortfalls or unforeseen expenses are significantly impacting the delivery of that program or service REVENUE: Overall, most City revenues are coming in at, or above, the 2017 budget except for Sales Tax and revenue generated by the Municipal Court. Although total revenue for 2017 is on track to support 2017 expenses, the 2017 Sales Tax base, upon which 2018 growth is calculated, will be lower than budgeted. 2018 Sales Tax growth is still forecasted at 3%, but since that is on a lower base it is necessary for the City to reduce ongoing expenses in 2018 to align with the reduced forecast for 2018 Sales Tax revenue. The decreased forecast for Sales Tax revenue primarily impacts the General Fund and Keep Fort Collins Great (KFCG) Fund; but also impacts the funds associated with the three dedicated quarter-cent sales tax initiatives. Additionally, the reduced revenue forecast from Municipal Court operations requires additional reductions in 2018 ongoing expenses. The Municipal Court revenue is all within the General Fund. Use Tax continues to be strong in 2017; but due to economic uncertainties, the forecast for 2018 remains at $22M. For Property Tax, the City has been notified by Larimer County that the City’s distribution is anticipated to be about $2.5M higher in 2018. One-third of that amount is ongoing revenue to the City with the balance being available for one-time uses in 2018. In 2019, the remaining two-thirds will go to the Poudre Fire Authority per the IGA with the City. Fund balances are also strong with non-restricted reserves available to fund one-time expenses. Overall, modest revenue growth is still forecasted for 2018. ONGOING EXPENSE REDUCTIONS: The combined targeted reduction due to the reduced forecasts for Sales Tax and Municipal Court revenue is $2.8M Citywide, after factoring other compensating factors like the increase in ongoing Property Tax revenue and use of $1M of the $4.4M set aside for contingency in the 2017-18 Budget. The combined reduction in the General Fund and Keep Fort Collins Great Fund is about $2.0M as shown in the chart below. The combined impact to the City’s three quarter cent dedicated Sales Tax is $800k and will be offset by available ongoing revenue in those funds that was not used in the 2017-18 Budget. To address this projected shortfall, ongoing expenses will be aligned with reduced ongoing revenue forecasts through reductions made in each Service Area as outlined below (Attachment #1 contains the detail of each of those proposed reductions). Since the reduced revenue associated with the three dedicated quarter cent sales taxes will be compensated for as described ($ millions) General Fund Ongoing KFCG GF + KFCG 0.25% S&U Tax Funds TOTAL Sales Tax Revenue ($2.8) ($0.9) ($3.7) ($0.8) ($4.5) Municipal Court Revenue (0.5) 0.0 (0.5) 0.0 (0.5) Revenue Shortfall ($3.3) ($0.9) ($4.2) ($0.8) ($5.0) Property Taxes $0.8 $0.0 $0.8 $0.0 $0.8 Contingency Funding 0.6 0.4 1.0 0.0 1.0 Fuel Savings 0.4 0.0 0.4 0.0 0.4 SHORTFALL TO 2018 BUDGET ($1.5) ($0.5) ($2.0) ($0.8) ($2.8) above, the focus of the reductions for 2018 is within funding from the General Fund and the KFCG Fund. Proposed 2018 Reductions: The above proposed reductions in the General Fund and KFCG Fund are more than the target of $2.0M by about $330k. This additional reduction in ongoing expenses can then be allocated to the recommend 2018 Budget Additions that are ongoing in nature. The remainder of the additions for 2018 is all funded by using only a portion of our available reserves which are intended for one-time uses. The table below shows available reserves and other revenue that can be used to fund the 2018 Budget Revisions from major funds and those requesting additions to the 2018 Budget. Overall, fund balances are healthy. Summary of Available Reserves and Revenue: The reserves and revenue above are available to fund the recommended additions to the 2018 Budget. The table below summarizes those proposed additions; Attachment #1 contains the details of those recommended Offers. The majority of the proposed 2018 additions are for capital projects and equipment replacement with only about $800k being requested for other uses. ($000's) Service Area Proposed Reductions PDT ($1,050) Operation Services (461) Police Services (297) Community & Operation Services (no Ops Svcs) (247) Sustainability Services (89) Info & Employee Services (81) Financial Services (60) Executive Services (40) Legal Services (8) Total Proposed Reductions ($2,333) Targeted Reduction $2,000 Reductions Greater than Target (available funding) ($333) ($ millions) General Fund Ongoing General Fund One- Time KFCG Natural Areas Capital Expansion - Comm Parkland Neighbor- hood Parkland Transpor- tation Other Utilities TOTAL Reserves - 2017-18 Budget Contingency 4.4 $ 4.4 Reserves - Council Priorities Set Aside 1.8 $ 1.8 Reserves - 2016 Year-end Available Balance 6.9 6.3 13.5 2.3 1.0 6.3 - 34.8 $ 71.1 Reserves - 2017 Supplemental Use of Reserves (2.2) (0.9) (10.8) - (0.8) - (1.0) $ (15.6) Other Available or Unanticipated Revenue 0.1 2.5 1.4 0.2 $ 4.3 Lincoln Avenue Offer Funds 0.3 0.5 $ 0.8 Reduced Police Training Facility Design 0.3 $ 0.3 Summary of 2018 Recommended Additions: After netting out the proposed additions which are primarily for one-time funding, fund balances are still strong and well above minimum fund balance requirements. Summary of Available Reserves and Revenue after Recommended Additions: The 2018 Budget Revisions allow the City to align ongoing expenses with reduced revenue forecasts from Sales Tax and Municipal Court operations. Additionally, through using only a small amount of available reserves, the City is able to fund additions to the 2018 Budget which address Council priorities and other capital projects that benefit our community. Summary of Net 2018 Revisions: The mid-cycle revision process is different from the biennial Budgeting for Outcomes process as there is no review by BFO Teams. However, the Executive Leadership Team and City Manager conducted a comprehensive review to determine which requests should be forwarded on for Council's consideration. Revised revenue projections and available fund reserves were carefully considered when making these recommendations. ($ millions) General Fund Ongoing General Fund One- Time KFCG Natural Areas Capital Expansion - Comm Parkland Neighbor- hood Parkland Transpor- tation Other Utilities TOTAL Capital/Equipment Replacement $0.0 $1.2 $0.0 $1.6 $3.0 $1.2 0.0 $0.0 $0.4 $7.4 Safety & Security 0.1 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.4 365 Transfort Service 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.2 0.0 0.2 Other 0.0 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.2 TOTAL $0.1 $1.5 $0.0 $1.6 $3.0 $1.2 $0.0 $0.2 $0.5 $8.2 ($ millions) General Fund Ongoing General Fund One- Time KFCG Natural Areas Capital Expansion - Comm Parkland Neighbor- hood Parkland Transpor- tation Other Utilities TOTAL Summary of Available Revenue $ 0.1 $ 11.5 $ 5.4 $ 2.7 $ 4.8 $ 2.4 $ 6.0 $ 0.2 $ 33.8 $ 67.0 Attachment #1 Council Finance Committee 2018 Budget Revisions ‐Reduction & Addition Offers August 29, 2017 2018 BUDGET REDUCTIONS & ADDITION REQUESTS TABLE OF CONTENTS 2018 BUDGET REDUCTIONS ......................................................................................... 1-34 2018 BUDGET ADDITIONS ............................................................................................ 35-58 PROPOSED 2018 BUDGET REDUCTIONS TABLE OF CONTENTS SUMMARY OVERVIEWS Proposed Reductions Summary ........................................................................................ 3 PLANNING, DEVELOPMENT & TRANSPORTATION Engineering: Railroad Crossing Maintenance funding elimination ................................... 4 Streets: Street Maintenance Program - Reduction of services ......................................... 5 OPERATIONS SERVICES Reduce General Facility Maintenance .............................................................................. 6 Reduce Parking Lot Maintenance ..................................................................................... 7 Reduce Facility Paint Projects by 50% .............................................................................. 8 Reduce budget for utilities by 2.5% ................................................................................... 9 Reduce window washing by 50% ...................................................................................... 10 Delay HVAC Replacement at EPIC and Senior Center .................................................... 11 Vacant Position Elimination - Bus Cleaner ........................................................................ 12 Vacant Position Elimination - Facilities Project Manager .................................................. 13 POLICE SERVICES Administration: Reduction of Training Funds in the Office of the Chief ............................. 14 Patrol: Reduction of Training and Vehicle Repair in Patrol ............................................... 15 Police Information Services: Reductions in Dispatch and Transcription Services ............ 16 Investigations: Reduced Detective/Advocate Training, Reduced Vehicle Repair ............. 17 COMMUNITY & OPERATIONS Cultural Services: Reduction of Administrative expenses .................................................. 18 Parks: Reduction of Parks variable hourly healthcare ....................................................... 19 Recreation: Reduction of Recreation programs and activities ........................................... 20 SUSTAINABILITY SERVICES Social Sustainability: Reduce support to various programs ............................................... 21 Environmental Services: Reduced support to various programs ...................................... 22 Environmental Services: Reduce support for the Timberline Recycling Center ................ 23 Sustainability Services Admin: Reduce support for Enviro Portal Web ............................ 24 Economic Health Office: Reduce support to various programs ........................................ 25 INFORMATION & EMPLOYEE SERVICES Human Resources: Cancel Skillsoft Online Courses Contract in 2018 ............................. 26 Information Technology: Reduction for IT Training and Innotas Test Environment ......... 27 Information Technology: Reduce/Right Size Managed Print Services .............................. 28 FINANCIAL SERVICES Budget: 3rd Party Training and Education Services Reduction ........................................ 29 Finance Administration: Reduce Enhanced Funding for the Low Income Rebate Program ................................................................................................................ 30 Page 1 of 58 PROPOSED 2018 BUDGET REDUCTIONS TABLE OF CONTENTS EXECUTIVE SERVICES City Clerk’s Office: Reduction of licensing, administrative and election expenses ........ 31-32 City Council: Reduced discretionary expenses .................................................................. 33 City Manager’s Office: Reduced support for programs and sponsorships ......................... 33 LEGAL SERVICES City Attorney’s Office: Reduce Hourly Law Clerk………………………… .......................... 34 Page 2 of 58 Department Out come Offer # Budget Reduction General Fund TOTAL KFCG TOTAL Planning, Dev & Trans Engineering TRAN 1.11 Railroad Crossing Maintenance funding elimination ($150,000) ($150,000) Streets TRAN 60.1 Street Maintenance Program - Reduction of services (625,000) (275,000) (900,000) Sub-Total ($775,000) ($275,000) ($1,050,000) Operation Services Operation Services HPG 19.1/19.2 Op Svcs - Reduce General Facility Maintenance ($15,000) ($15,000) Operation Services HPG 19.1/19.2 Op Svcs - Reduce Parking Lot Maintenance (40,000) (40,000) Operation Services HPG 19.1/19.2 Op Svcs - Reduce Facility Paint Projects by 50% (40,000) (40,000) Operation Services HPG 19.1/19.2 Op Svcs - Reduce budget for utilities by 2.5% (50,000) (50,000) Operation Services HPG 19.1/19.2 Op Svcs - Reduce window washing by 50% (18,000) (18,000) Operation Services HPG 19.3/19.4 Op Svcs - Delay HVAC Replacement at EPIC and Senior Center (132,000) (132,000) Operation Services HPG 19.1 Op Svcs - L/T vacancy cut - Bus Cleaner (50,000) (50,000) Operation Services HPG 19.2 Op Svcs - L/T vacancy cut - Facilities Project Manager (116,000) (116,000) Sub-Total ($461,000) $0 ($461,000) Police Services Administration SAFE 29.8 Reduction of Training Funds in the Office of the Chief ($1,000) ($1,000) Patrol SAFE 29.10/29.15 Reduction of Training and Vehicle Repair in Patrol (8,000) (72,900) (80,900) Police Information Svcs SAFE 29.1/29.47 Reductions in Dispatch and Transcription Services (185,600) (185,600) Investigations SAFE 29.4/29.5 Reduced Detective/Advocate Training, Reduced Vehicle Repair (18,500) (11,000) (29,500) Sub-Total ($213,100) ($83,900) ($297,000) Comm & Op Services Cultural Services C&R 56.1 Reduction of administrative expenses ($33,400) ($33,400) Parks C&R 15.1 Reduction of Parks variable hourly healthcare (132,710) (48,890) (181,600) Recreation C&R 65.1/65.2 Reduction of Recreation programs and activities (32,000) (32,000) Sub-Total ($166,110) ($80,890) ($247,000) Sustainability Services Social Sustainability NLSH 27.1 SSD - Reduced support to various programs ($10,000) ($10,000) Environmental Services ENV 26.1 ESD - Reduced support to various programs (21,000) (21,000) Environmental Services ENV 26.2 ESD - Reduce Support for the Timberline Recycling Center 0 (20,000) (20,000) Sustainability Services Admin ENV 24.1 SSA - Reduce annual operational support for Enviro Portal Web (10,000) (10,000) Economic Health Office ECON 25.1 EHO - Reduced support to various programs (24,000) (4,000) (28,000) Sub-Total ($65,000) ($24,000) ($89,000) Info & Employee Svcs Human Resources HPG 42.1 HR - Cancel Skillsoft Online Courses Contract in 2018 ($40,000) ($40,000) Information Technology HPG 9.1 Reduction for IT Training and Innotas Test Environment (22,000) (22,000) Information Technology HPG 9.1 Reduce/Right Size Managed Print Services (19,000) (19,000) Sub-Total ($81,000) $0 ($81,000) Financial Services Budget HPG 10.8 3rd Party Training and Education Services Reduction ($25,000) ($25,000) Finance Administration HPG 11.2 Reduce Enhanced Funding for the Low Income Rebate Program (34,950) (34,950) Sub-Total ($59,950) $0 ($59,950) Executive Services City Clerk's Office HPG 13.1/13.2 Reduction of licensing, administrative and election expenses ($17,600) ($17,600) City Council HPG 22.1 Reduced discretionary expenses (1,500) (1,500) City Manager's Office HPG 22.2 Reduced support for programs and sponsorships (20,600) (20,600) Sub-Total ($39,700) $0 ($39,700) Legal Services City Attorney's Office HPG 62.1 Reduce Hourly Law Clerk ($8,000) ($8,000) Sub-Total ($8,000) $0 ($8,000) Municipal Court HPG None $0 $0 $0 Grand TOTAL ($1,868,860) ($463,790) ($2,332,650) Proposed Reductions for the 2018 Budget - By Service Area Page 3 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Transportation Contact: Svc Area: Planning, Dev & Transportation Related Offer #: 1.11 Department: Engineering Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 400 - Capital Projects Fund ($150,000) ($150,000) Engineering - Railroad Crossing Maintenance funding elimination Chrisite White To eliminate the annual funding of railroad crossing maintenance in the amount of $150,000. This would be a "stop-doing" item as were are not required to fund railroad maintenance however this has been an effective mechanism to make timely repairs especially at "key" intersections (Lemay and Riverside for example). One time funding could be sought for intersection improvements or we could wait until the railroad was able to complete the maintenance at these intersections. Page 4 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Transportation Contact: Svc Area: Planning, Dev & Transportation Related Offer #: 60.1 Department: Streets Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 292 - Transportation Services Fund ($625,000) ($625,000) 254 - Keep Fort Collins Great Fund ($275,000) ($275,000) Total ($900,000) ($900,000) Street Maintenance Program - Reduction of Services Becky Sullivan This offer reduction is to reduce the subsidy to Street Maintenance by $900,000 annually ($625,000 from the general fund and $275,000 from KFCG). By evaluating our current level of service condition report this funding could be reduced for 5 years without a reduction to pavement conditions. A minimal reduction in the level of service standard for the first 5 years. It would necessary to increase annual funding beginning in 2020 by 8% (or at least $700,000) in order to maintain an approximate middle level of service B pavement conditions in 2030. Annual 8% funding increases needed for subsequent years range from $1,300,000 -11,500,000. This estimate does not account for maintenance related to new streets that may be added through new development and considered a 5% annual cost of materials index. Changes to those conditions may require additional funding. Page 5 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Community & Operation Services Related Offer #: 19.1, 19.2 Department: Operation Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($15,000) ($15,000) Ops Svcs - Reduction of General Facility Maintenance Stan Welsch This reduction will reduce general facility maintenance by $15,000. Reducing general facility maintenance may impact the appearance of one or more of the 96 buildings that Operation Services maintains. Examples of general maintenance are flooring replacement, door hardware, repair instead of replace plumbling valves, etc. This reduction could impact several divisions including aquatics, HVAC, general building maintenance, energy management, or electrical. Page 6 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Community & Operation Services Related Offer #: 19.1, 19.2 Department: Operation Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($40,000) ($40,000) Op Svcs - Reduce Parking Lot Maintenance Stan Welsch This includes a 50% reduction patching, crack sealing, and striping in the General Fund building parking lots. By delaying parking lot maintenance, it will increase the cost in subsequent years. Safety issues and emergency repairs will still be addressed Page 7 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Community & Operation Services Related Offer #: 19.1, 19.2 Department: Operation Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($40,000) ($40,000) Op Svcs - Reduce Facility Paint Projects by 50% Stan Welsch This reduction is to reduce our normal annual maintenance painting by 50%. This painting is typically done during recreation facilities "shut-downs" or identified during routine inspections. Reducing normal maintenance painting by 50% will have an aesthetic impact but will not affect the function or performance of the facility. We will just paint the most critical or unacceptable areas. Page 8 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Community & Operation Services Related Offer #: 19.1, 19.2 Department: Operation Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($50,000) ($50,000) Op Svcs - Reduce Budget for Utilities by 2.5% Stan Welsch Reduce budget for utilities by 2.5%. This offer would utilize savings from energy initiatives, lower rates, and mild weather. This reduction has very little or no impact unless there is an unexpected increase in rates or unseasonable heating or cooling extremes. Page 9 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Community & Operation Services Related Offer #: 19.1, 19.2 Department: Operation Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($18,000) ($18,000) Op Svcs - Reduce window washing by 50% Stan Welsch Reduce window washing by 50%. The schedule for window washing varies according to the type and use of the building. This reduction to our window washing by 50% will have an aesthetic impact but will not affect the function or performance of the facility. Citizens will likely notice the difference at our recreation and cultural facilities which are done more frequently. Page 10 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Community & Operation Services Related Offer #: 19.3, 19.4 Department: Operation Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($132,000) ($132,000) Delaying scheduled replacement could result in higher maintenance costs, potential downtime for maintenance/emergency replacement and lost energy savings from more modern equipment. Maintenenace Staff will contine repairing these units with limited parts availablity. However, if either of these units fail the department will make ensure that funding is found to replace if necessary. Op Svcs - Delay HVAC Replacement at EPIC and Senior Center Stan Welsch This reduction delays the replacement of two mechanical units that have reached the end of their useful life. These units serve the Senior Center gym and the lobby/admin area at EPIC. The Senior Center unit is 22 years old, while the EPIC unit is 30 years old, so there is risk with delaying these replacements. Page 11 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Community & Operation Services Related Offer #: 19.1 Department: Operation Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 601 - Equipment Fund ($49,656) ($49,656) FTE (if part of the offer, identify the position and salary): # (1.0) Bus Cleaner (position ID # 7076-003) Reduction - Bus Cleaner Operation Services Stan Welsch This reduction eliminates a vacant Bus Cleaner in Operation Services. This function has been contracted out to a private custodial contractor. However the intent was to repurpose this position to a Maintenance Worker in order to staff a night shift for the Transfort expanded 365 day service. It will be difficult to fill with an hourly position. If this position is not able to be re-purposed, it will impact the level of service Transfort receives for the expanded service. Additional overtime will be neccessary. Please note that this position is funded by charges to Transfort. If no position exists, then no expense or revenue occurs. Title Page 12 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Community & Operation Services Related Offer #: 19.2 Department: Operation Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($115,623) ($115,623) FTE (if part of the offer, identify the position and salary): # (1.0) Facilities Projecty Manager (position ID # 6418-003) This position is currently being filled with an employee that will have been contractual for two years and will need to be converted to a classified FTE. Please note that this position is funded by charges to the department that uses this service. If no position exists, then no expense or revenue occurs. By eliminating this postion, future projects may be delayed. Reduction - Project Manager Operation Services Stan Welsch This reduction eliminates a vacant Project Manager in Operation Services. Title Page 13 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Safe Community Contact: Svc Area: Police Services Department: Office of the Chief Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($1,000) $0 ($1,000) FCPS - Reduction of Training Funds in the Office of the Chief Erik Martin 29.8 Police Office of the Chief and Administration: Reduction of Training Funds ($1,000). This will reduce the training funds available for Internal Affairs, Finance, Public Communications, Crime Analysis, and Training personnel. Page 14 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Safe Community Contact: Svc Area: Police Services Department: Patrol Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($8,000) ($8,000) 2) 254 - Keep Fort Collins Great Fund ($72,900) ($72,900) ($80,900) $0 ($80,900) FCPS - Reduction of Training and Vehicle Repair in Patrol Erik Martin 29.10 Police Patrol Services: Reduction of Training Funds ($9,500) 29.15 Police Patrol Fleet Fuel and Maintenance: Vehicle Repair ($71,400) This will reduce police officer training with outside organizations that focuses on first-line supervisor training, foreign language training, and skills. It will cut funds for vehicle maintenance that have been underused due to a newer Patrol fleet. Page 15 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Safe Community Contact: Svc Area: Police Services Department: Police Information Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($185,600) $0 ($185,600) FCPS - Reductions in Dispatch and Transcription Services Erik Martin 29.1 Police Information Services: Elimination of Dispatch Emergency Medical Dispatch Quality Assurance ($20,000), Close Public access to Records on Sunday and Reduce hours on Saturday ($6,000 of Security), Reduce Dispatcher Training ($2,000), and Reduce Technical Projects Funding ($37,600) 29.47 Enhancement- Police Report Transcription Service: Elimination of Transcription Service ($120,000) This will eliminate hourly quality assurance auditors and cause Dispatch to seek free/lower cost outside services with some loss of review. The Records counter would be closed to the public on Sundays and have reduced hours on Saturdays allowing for savings on security officers, but diminishing service during the off-business hours of citizens seeking to receive or make reports. This will reduce some of the funding available to send Dispatchers to outside training on various topics. Funds needed for maintaining many varied technical/electronic systems would be reduced. This will negatively affect support for audio/visual systems, cameras, video walls, phones, tablets, and other building infrastructure. The transcription of hundreds of reports has helped reduced delays and backlogs of several months. Eliminating this service may cause a return to those delays and backlogs while increasing the stress and OT requirements on existing Records staff members. Technological solutions are being evaluated too. Page 16 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Safe Community Contact: Svc Area: Police Services Department: Investigations Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($18,500) $0 ($18,500) 2) 254 - Keep Fort Collins Great Fund ($11,000) $0 ($11,000) ($29,500) $0 ($29,500) FCPS - Reduced Detective/Advocate Training, Reduced Vehicle Repair Erik Martin 29.4 Police Criminal Investigations Division Programs and Services: Reduced Detective/Advocate Training ($9,500) 29.5 Police Criminal Investigations Fleet Fuel, Lease Purchase, and Maintenance: Reduced Vehicle Repair ($20,000). This reduction will have a negative affect on detective and victim advocate training with outside organizations that focuses on interviewing, sexual assault cases, homicide cases, and many others. It will also cut funds for vehicle maintenance that have been recently underused due to a newer/fuel efficient detective vehicle fleet. Page 17 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Culture & Recreation Contact: Svc Area: Community & Operation Services Related Offer #: 56.1 Department: Cultural Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 273 - Cultural Services & Facilities ($33,400) ($33,400) Cultural Services Reduction of Administrative Expenses Vincent Kitch This offer will reduce operating expenses at three main facilities - Lincoln Center, Gardens on Spring Creek and the Museum of Discovery. Reduction will include less advertising, supplies, equipment, and conference and travel. The Gardens and Museum of Discovery will reduce expenses by $5,000 each, and the Lincoln Center will reduce expenses by $23,400. These reductions will limit the department's ability to expand programming or current community events. This will impact attendance, usage and revenue generation. Page 18 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Culture & Recreation Contact: Svc Area: Community & Operation Services Related Offer #: 15.1 Department: Parks Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($132,710) ($132,710) 2) 254 - Keep Fort Collins Great Fund ($48,890) ($48,890) Total ($181,600) $0 ($181,600) Reduction of Parks Variable Hourly Healthcare Dawna Gorkowski This offer will reduce the amount appropriated in 2018 for variable hourly healthcare. Reducing the variable hourly healthcare budget will reduce the number of long term hourly employees Parks will be able to hire for its seasonal maintenance. The effect will be increased time spent by classified staff to hire, train and manage additional hourly employees. Turnover is higher in this classification of employee, they are less dependable, and less efficient than longer term hourly employees. This will reduce the time highly trained classified employees are in the field, which will delay maintenance and fixing technical problems, as well as projects in the Park system. Page 19 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Culture & Recreation Contact: Svc Area: Community & Operation Services Related Offer #: 65.1, 65.2 Department: Recreation Offer Reduction Description and Impact: Ongoing One-Time Total Expense Fund(s): 1) 254 - Keep Fort Collins Great Fund ($32,000) ($32,000) Reduction of Various Recreation Programs and Activities Bob Adams Offer # Option #1 Percent of Subsidy - On-Going Program 2018 Approved Budget Proposed Reduction Amount % of Program Reduction Total Cost Savings Impact 65.1 SC Pool - Variable benefits KFCG 104,895 (11,364) -11% 11,364 Reduced number of ACA eligible employees in 2018, no negative impact to aquatic program 65.1 Mulberry Pool - KFCG 228,350 (3,400) -1% 3,400 Remove allowance for equipment replacement SubTotal 65.1 14,764 65.2 Social Opportunities - KFCG 82,978 (4,872) -6% 4,872 Reduced food budget for programs 65.2 NACC Facility Maint - KFCG 130,961 (4,000) -3% 4,000 Remove allowance for equipment replacement 65.2 NACC Programs - KFCG 149,521 (8,364) -6% 8,364 Reduction in programing for youth and Ancianos SubTotal 65.2 17,236 32,000 Total Reduction KFCG Program Areas include ARO, all Mulberry Pool operations, NACC facility front desk, maintenance and youth programming, and Senior Center pool, social programs, outdoor recreation, and rentals. Page 20 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Neighborhood Livability & Social Health Contact: Svc Area: Sustainability Services Related Offer #: 27.1 Department: Social Sustainability Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($10,000) ($10,000) SSD - Reduced Support to Various Programs Sue Beck-Ferkiss This reduction offer will result in the Social Sustainability Department (SSD) providing less resources for technical assistance, department operations and partner programs. The reduction of $10k from SSD would result in the Social Sustainability Department (SSD) being unable to do the following: a) Team development and support (retreat, team building, etc.) – which will have an impact on change management during a time of turnover in the department. b) Consulting or assistance for prep work for development of a Human Service/Homelessness Strategic Plan, which may delay scoping. c) Immediate needs of community partners (e.g. floor repair at Rescue Mission in the past), which will require seeking external funding to support. d) Assistance with facilitation/consulting of community dialogues of current issues (e.g. community dialogue on homelessness in the past) Page 21 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Environmental Health Contact: Svc Area: Sustainability Services Related Offer #: 26.1 Department: Environmental Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($21,000) ($21,000) Reduction - 26.1 Environmental Services Department Lucinda Smith This reduction offer will result in the Environmental Services Department (ESD) stopping a number of activities, described below: (a) Stop support for FortZED - $10,000 savings (b) Reduce support for air quality technical assistance/monitoring - $5,000 savings; (c) Eliminate Mindful Movies - public education/discussion series - $1,000 savings; (d) Reduce outreach done to support Road to Zero Waste (videos, social media ads, etc.) - $ 5,000 savings The above reductions will have the following impacts: (a) Cutting $10K would completely defund Fort ZED. Web site transition could occur with remaining 2017 dollars. Future partnerships with private sector on CAP-related activities could be identified through the Climate Economy Action Plan, City as a Platform, Innovation Summit, etc. (b) $20K is provided annually to the AQ program to support monitoring/technical needs. In the past this has funded oil and gas sampling, Night Sky monitoring, the Ozone bench, and Web site tech improvements such as visibility monitoring data. Reducing the pool will lessen opportunities for these types of actions. (c) This would stop the environmental sustainability public movie / discussion series that the City offers in conjunction with CSU annually. (d) This would reduce the amount of outreach done on the RTZW, including things such as videos, messaging and campaigns, and social media (e.g. Facebook ads) Page 22 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Environmental Health Contact: Svc Area: Sustainability Services Related Offer #: 26.2 Department: Environmental Services Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 254 - Keep Fort Collins Great Fund ($20,000) ($20,000) ESD - Reduce Support for the Timberline Recycling Center Lucinda Smith This reduction offer will lower the amount of annual operational support for the Timberline Recycling Center as follows, (a) Reduce annual support from $337,600 by $20,000 - $20,000 savings; The above reduction will have the following impacts: (a) Usage at the Timberline Recycling Center is continuing to grow. If usage reaches modeled usage levels in 2018 or if usage for the higher cost items for diversion such as yard trimming grows at a great-than-anticipated proportion, the City might not be able to cover the agreed upon contributions. Staff feels this amount of reduction is reasonable but significant further cutting presents a risk because forecasting future usage is challenging during the start-up period when new sites such as the TRC become established. Page 23 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Sustainability Services Related Offer #: 24.1 Department: Sustainability Services Admin Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($10,000) ($10,000) SSA - Reduce annual operational support for Enviro Portal Web Jackie Kozak Thiel This reduction offer will lower the amount of annual operational support for Enviro Portal Web site by eliminating funding to develop new materials for the Web site - $10,000 savings. The above reduction will have the following impacts: (a) The Enviro Web Portal was established in 2013 to offer a one-stop-shop for citizens looking for information on environmental sustainability program and resources. (See http://www.fcgov.com/enviro/). Funding has been made available annually to support content development and has been used in the past to fund Full Circle vides (30 minute Sustainability talk show) and CAP-related videos. Removing this funding will eliminate additional opportunities to get CAP-related Web-based messaging out to the public. Page 24 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Economic Health Contact: Svc Area: Sustainability Services Related Offer #: 25.1 Department: Economic Health Office Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($24,000) ($24,000) 2) 254 - Keep Fort Collins Great Fund ($4,000) ($4,000) ($28,000) $0 ($28,000) Reduction - 25.1 Economic Health Office Josh Birks This reduction offer will result in the Economic Health Office (EHO) stopping a number of activities, described below: (a) Stop the City's support of Winter Markets - $15,000 savings; (b) Reduce support for the UniverCity Connections partnership from $14,000 to $5,000 - $9,000 savings; (c) Reduce Conference & Travel funds - primarily remove support of out-of-town Corporate Headquarters visits - $4,000 savings. The above reductions will have the following impacts: (a) The City's support of the Winter Markets was instrumental in expanding operations by 3-4 days, essentially an additional Winter Market each month during the season. Therefore, stoping our support may lead to a reduction of 3-4 days of operations for the Winter Market. This could result in sales tax reduction due to fewer sales. (b) Reducing support of UniverCity Connections would mean that our partners would have to carry a greater load of the cost or the overall scope of the partnership would have to be reduced proportionally. UniverCity Connections continues to act as a useful convenor for larger community issues, such as growth, affordable housing, etc. (c) These travel funds are used to visit the Corporate Headquarters of out-of-town companies and attend other training opportunities. Reducing these dollars would mean less face-to-face interaction with these companies and less training opportunities for EHO staff. Page 25 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Information & Employee Svcs Related Offer #: 42.1 Department: Human Resources Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($40,000) ($40,000) HR - Cancel Skillsoft Online Courses Contract in 2018 Teresa Roche Cancel Skillsoft Online Courses Contract in 2018 Skillsoft is a third party platform that costs $40k a year and allows us to make available 38 online courses for all employees to access learning 24/7 365 days a year. In reviewing the past 12 months of utilization, 140 employees have accessed a course, and only 103 have successfully completed their online course. We are not seeing the return on these dollars spent. If and when we prioritize content for individual development that aligns with CIty strategies, we should consider other strategies. Some strategies are free, such as MOOC's or others might cost less to offer particularly if we focus what to provide based on greatest need. And if we do online, we need to ensure greater utilization by building a support system around this type of offering. Page 26 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Information & Employee Svcs Related Offer #: 9.1 Department: Information Technology Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($22,000) ($22,000) Reduction for IT Training and Innotas Test Environment Dan Coldiron This offer will reduce $15,500 from IT's Conference and Training budget. This funding was intended for the additional training needs for the newer ERP, Data Management, and E-Gov staff where there has been higher than normal turnover. This offer will also reduce $6,500 from IT's annual Innotas time tracking software renewal. This funding is specifically for the "Sandbox" testing and training environment within Innotas. Reducing the Conference and Training budget will require prioritization of the remaining funds in order to focus on the development of newly hired staff and optimization of training efforts in general. It is expected that reasonable results will be achieved. Eliminating the Innotas test environment will reduce the R&D effort to learn and test new applications within Innotas' time tracking capabilities to further enhance how the Department can enhance the use of the software beyond its current capabilities. This reduction will have no impact to existing service levels. Page 27 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Information & Employee Svcs Related Offer #: 9.1 Department: Information Technology Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($19,000) ($19,000) IT - Reduce/Right Size Managed Print Services Dan Coldiron This offer will rightsize the ongoing costs for Managed Print Services (MPS). The estimated costs for this service was originally $50,000 per year in 2017 and 2018 where the actual cost is approximately $31,000 per year. The $19,000 reduction rightsizes the annual costs for this service to the true cost of the contract based on actuals from the first half of 2017. There will be no impact to the organization with MPS services remaining at their current levels in 2018. Page 28 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Financial Services Related Offer #: 10.8 Department: Budget Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($25,000) ($25,000) Finance 3rd Party Training and Education Services Reduction Mike Beckstead Offer 10.8 - ENHANCEMENT: 1.0 FTE - Process Analyst supporting new Continuous Improvement Program was approved in the 2017-18 Biennial Budget. That Offer included a commitment to train over 50% of the City organization over a five year period on continuous improvement tools and methodologies. This program has been implemented and is called FC Lean. The Offer include $30,000 per year for a outside entity to provide the training to City staff. However, we have since developed our own training curricula and are delivering that training to the organization with staff in the FC Lean program. Accordingly, the budget for that training and education can be reduced ongoing. There will be no negative impact to City staff or the community from this reduction. Page 29 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Financial Services Related Offer #: 11.2 Department: Finance Administration Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($34,950) ($34,950) Finance - Reduce Enhanced Funding for the Low Income Rebate Program Mike Beckstead Offer 11.2 - ENHANCEMENT: Low Income, Senior and Disabled Rebate Program Additional Funding was approved in the 2017-18 Biennial Budget to increase the money available to support this important City program. Since a high point in 2014 which culminated in participation of 1,556 citizens benefitting from the program, participation dropped in 2015 and then again in 2016 to 1,300 citizens, despite increased outreach efforts. Analysis has identified a few drivers of that decline which staff is working to address to increase participation levels, but until that increases, the enhanced level of funding is not currently needed. Depending on the increased level of demand realized in 2017 a similar Offer for ehanced funding could be submitted for the 2019-20 budget. There will be no negative impact to citizens from this reduction unless participation rates for 2018 increase above the high water mark of 2014. If that would occur, a separate specific appropriation for the increase would be requested in late 2018. Page 30 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Executive Services Related Offer #: 13.1 Department: City Clerk's Office Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($12,000) ($12,000) City Clerk Reduction of Licensing and Administrative Expenses W Winkelmann/R Knoll This reduction offer includes: (a) Reduction of funds available for the contractual Marijuana Licensing Authority and codification of City Code/Land Use Code/Traffic Code ($5000) (b) Reduction of funds for outside reproduction ($5000) (c) Reduction of funds for office supplies ($1000) (d) Reduction of postage and office supplies for passport program ($1000) The above reductions will have the following impacts: (a1) The services of the Marijuana Licensing Authority are driven by the number and types of applications received and disciplinary actions taken. It is not possible to predict the need in 2018. This reduction may have no impact. (a2) A reduction in codification services may cause delay in codification of adopted ordinance. City staff has requested more frequent codification to lessen the potential for using outdated Code language pending codification of new ordinances. This reduction is contrary to the needs expressed by Code book users. (b) This reduction reflects possible savings realized by copying Council agendas in-house rather than sending out to a printer; however, this shift results in higher copier costs (pay per copy). (c) The reduction of office supplies should have minimal impact. (d) Although the proposed reduction in the passport program is minimal, this business unit was significantly trimmed in the 2017-2018 BFO process. The program runs the risk of being underfunded, especially since equipment replacement budgeted in 2017 has to-date not been necessary, and may need to occur in 2018, when no equipment replacement was budgeted. Page 31 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Executive Services Related Offer #: 13.2 Department: City Clerk's Office Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($5,600) ($5,600) City Clerk Reduction of Election Costs in 2018 W Winkelmann/R Knoll This reduction offer includes $5,600 from funds set aside for a possible November 2018 election. The cost for participating in a November election is not negotiable, and the City's share of the overall cost is a proration based on the number of registered electors within the city limits. This reduction is one-time as ongoing money for November elections has not yet been established as a budgeting norm. The cost of participating in a November election is not negotiable, and the City's share of the overall cost is a proration based on the number of registered electors within the city limits. The impact of this reduction will not be known until after the November 2018 election (if the City participates), until final billing occurs. Budgeted funding for a November election was reestablished in the 2017-2017 BFO process. Page 32 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Executive Services Related Offer #: 22.1, 22.2 Department: City Manager's Office Offer Reduction Description: Impact: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($22,100) ($22,100) City Manager's Office and City Council Reductions Wendy Bricher/Tyler Marr This reduction offer will result in the City Council and City Manager's Office stopping a number of activities, described below: (a) Reduce support for performance excellence consulting, primarily for the Malcolm Baldrige award process - $9,000 savings; (b) Reduce funding for employee recognition week activities - $4,000 savings; (c) Reduce amount of variable funding for miscellanious sponsorships from the CMO - $3,000 savings; (d) Reduce travel funding for staff to participate as Baldrige Examiners - $2,600 savings; (e) Reduce office supply budget - $2,000 savings in CMO and $500 savings for City Council; and (f ) Reduce business meals budget for City Council - $1,000 savings The items above are listed in priority order. The above reductions will have the following impacts: (a) The City's use of performance excellence consulting dollars have been instrumental in our progress on the Baldrige journey. Reducing this budget would mean that items such as consultation for site visit preparation, application preparation, and other related activities would need to be reduced, elimnated, or covered with contigency dollars. (b) Reducing employee recognition week activities would inhibit the City's ability to adapt to potential cost increases for future events. Two year trend for this event is at $16,000, which is why the amount suggested is at $4,000 (c) Reducing the amount of donations and scholarships available for the CMO to participate in/give would potentially decrease our presence in the community. Funding remains for standard scholarships in the amount of $9,450. (d) Reducing the travel budget for Baldrige examiners would decrease the City's ability to give back to the baldrige program and also decrease potential learnings from other organizations by having staff participate as national examiners. (e) Office supply budgets for both the Manager's Office and Council have historically been underspent, reducing the ongoing budget for these items may create a challenge should use or prices increase (f) City Council uses the business meals budget to conduct meetings with one another and/or with constiuents. Reducing this budget may decrease the number of these meetings, but this budget has historically been underspent. Page 33 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Legal Services Related Offer #: 62.1 Department: City Attorney's Office Offer Reduction Description: Impact: There would be reduced research support for the existing attorney staff. Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund ($8,000) ($8,000) City Attorney - Reduce Hourly Law Clerk Mary Donaldson The reduction in the total number of hours of summer law clerk services available to the City Attorney's Office. Page 34 of 58 PROPOSED 2018 BUDGET ADDITIONS TABLE OF CONTENTS SUMMARY OVERVIEWS Proposed Additions Summary by Category ....................................................................... 36 Proposed Additions Summary by Fund .............................................................................. 37 CAPITAL/EQUIPMENT REPLACEMENT Community Park Development - East Community Park ................................................... 38 Natural Areas - Shop Expansion ....................................................................................... 39 Neighborhood Park Development - Sidehill Park 2018 Funding ...................................... 40 Microhydro Power Generator at the Water Treatment Facility ......................................... 41 Parks Department Equipment Replacement .................................................................... 42 Lincoln Center Roof Replacement .................................................................................... 43 SAFETY & SECURITY Encampment Cleaning Services ....................................................................................... 44 Dedicated Jail Space for Municipal Offenders .................................................................. 45 Arc Flash Hazard Study and Assessment ........................................................................ 46 Cyber Security Risk and Vulnerability Management ......................................................... 47 Municipal Court Interim Security Enhancement ................................................................ 48 215 N. Mason Overall Security Enhancements ................................................................ 49 365 TRANSFORT SERVICE Transfort Maintenance Shop Staffing (WFO) ................................................................... 50 Transfort 365 Funding Shortfall for 2018 .......................................................................... 51 OTHER RECOMMENDED 2018 BUDGET REVISION OFFERS Parking Technology………………………… ...................................................................... 52 Parkway Renovations………………………… ................................................................... 53 Occupancy Study .............................................................................................................. 54 City Fund Foundation ........................................................................................................ 55 Business Engagement Support ........................................................................................ 56 Air Quality Program Technical Support ........................................................................ 57-58 Page 35 of 58 Proposed Additions for the 2018 Budget Revisions - By Category Strategic Objective Budget Revision FTE Ongoing $ One-Time $ Total Capital/Equipment Replacement C&R 2.1 Community Park Development - East Community Park $0 $3,000,000 $3,000,000 HPG 7.8 Natural Areas - Shop Expansion 0 1,500,000 1,500,000 C&R 2.1 Neighborhood Park Development - Sidehill Park 2018 Funding 0 1,200,000 1,200,000 ENV 4.1 Microhydro Power Generator at the Water Treatment Facility 0 430,000 430,000 C&R 2.1 Parks Department Equipment Replacement 0 101,000 101,000 HPG 7.8 Lincoln Center Roof Replacement 0 100,000 100,000 Sub-Total $0 $6,331,000 $6,331,000 Safety & Security SAFE 5.1 Encampment Cleaning Services $130,000 $0 $130,000 SAFE 5.2 Dedicated Jail Space for Municipal Offenders 115,000 0 115,000 SAFE 5.6 Arc Flash Hazard Study and Assessment 0 100,000 100,000 HPG 7.1 Cyber Security Risk and Vulnerability Management 0 100,000 100,000 SAFE 5.1 Municipal Court Interim Security Enhancement 0.5 0 40,000 40,000 HPG 7.4 215 N. Mason Overall Security Enhancements 0 29,000 29,000 Sub-Total 0.5 $245,000 $269,000 $514,000 365 Transfort Service HPG 7.1 Transfort Maintenance Shop Staffing (WFO)* 2.0 $140,000 $0 $140,000 TRAN 6.1 Transfort 365 Funding Shortfall for 2018 81,000 0 81,000 Sub-Total 2.0 $221,000 $0 $221,000 Other TRAN 6.2 Parking Technology $750,000 $750,000 NLSH 1.4 Parkway Renovations 3,000 200,000 203,000 NLSH 1.1 Occupancy Study 0 78,000 78,000 HPG 7.7 City Fund Foundation 0 65,000 65,000 ECON 3.4 Business Engagement Support 0 45,000 45,000 ENV 4.4 Air Quality Program Technical Support 0 40,000 40,000 Sub-Total $3,000 $1,178,000 $1,181,000 Grand Total 2.5 $469,000 $7,778,000 $8,247,000 Page 36 of 58 Proposed Additions for the 2018 Budget Revisions - By Fund Total Fund Related Ongoing & Fund Outcome Service Area Offer # Adjustment Requested FTE Ongoing $ One-Time $ One-Time General Fund TRAN Planning, Dev & Trans Parking Technology $750,000 $750,000 NLSH Comm & Op Services 17.2 Parkway Renovations 3,000 200,000 203,000 SAFE Judicial Services Dedicated Jail Space for Municipal Offenders 115,000 0 115,000 C&R Comm & Op Services 15.9 Parks Department Equipment Replacement 0 101,000 101,000 SAFE Financial Services Arc Flash Hazard Study and Assessment 0 100,000 100,000 HPG Comm & Op Services 19.5 Lincoln Center Roof Replacement 0 100,000 100,000 NLSH Executive Services Occupancy Study 0 78,000 78,000 ECON Financial Services City Fund Foundation 0 65,000 65,000 ENV Sustainability Services 26.1 Air Quality Program Technical Support 0 40,000 40,000 SAFE Judicial Services Municipal Court Interim Security Enhancement 0.5 0 40,000 40,000 ECON Sustainability Services Business Engagement Support 0 35,000 35,000 HPG Financial Services 215 N. Mason Overall Security Enhancements 0 29,000 29,000 C&R Comm & Op Services Encampment Cleaning Services 26,000 0 26,000 Total General Fund 0.5 $144,000 $1,538,000 $1,682,000 Capital Expansion Fund C&R Comm & Op Services 67.13 Community Park Development - East Community Park $0 $3,000,000 $3,000,000 Total Capital Expansion Fund $0 $3,000,000 $3,000,000 Neighborhood Parkland Fund C&R Comm & Op Services 67.13 Neighborhood Park Development - Sidehill Park 2018 Funding $0 $1,200,000 $1,200,000 Total Neighborhood Parkland Fund $0 $1,200,000 $1,200,000 Natural Areas ENV Comm & Op Services 86.6 Natural Areas - Shop Expansion $0 $1,500,000 $1,500,000 C&R Comm & Op Services Encampment Cleaning Services 104,000 0 104,000 Total Natural Areas Fund $104,000 $1,500,000 $1,604,000 Transit TRAN Planning, Dev & Trans 67.13 Transfort 365 Funding Shortfall for 2018 $81,000 $0 $81,000 Total Transit Fund $81,000 $0 $81,000 Equipment Fund HPG Comm & Op Services Transfort Maintenance Shop Staffing (WFO)* 2.0 $140,000 $0 $140,000 Total Equipment Fund $140,000 $0 $140,000 Water Fund ENV Utility Services Microhydro Power Generator at the Water Treatment Facility $0 $430,000 $430,000 Total Water Fund $0 $430,000 $430,000 UtilitiesHPG Utility Services Cyber Security Risk and Vulnerability Management $0 $100,000 $100,000 ECON Sustainability Services Business Engagement Support $0 $10,000 $10,000 Total CS&A Fund $0 $110,000 $110,000 TOTAL ALL FUNDS 0.5 $469,000 $7,778,000 $8,247,000 * This is an internal transfer that comes with it's own funding so it's not a net increase in ongoing expenses Page 37 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Culture & Recreation Contact: Svc Area: Community & Operation Services Related Offer #: 70.3 Department: Park Planning & Development Capital? Yes Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 400 - Capital Projects Fund $3,000,000 $3,000,000 Ongoing One-Time Total Funding Source(s): 1) 250 - Capital Expansion Fund $3,000,000 $3,000,000 This offer appropriates funding for the development of community parks and park district maintenance facilities in the City, as provided in the Council adopted Parks & Recreation Policy Plan. New community parks are developed as new residential development occurs throughout the city. Development of a community park typically occurs over many years, starting with the purchase of land and acquisition of raw water shares, followed by park design and construction after sufficient development has occured around the park and adequate impact fees have been acquired to fund the construction of the park. The efficient delivery of maintenance services for park districts is provided by the creation of maintenance facilities in community parks. This offer also includes design of the maintenance facility. A construction timeline for the maintenance facillity is dependent on FEMA approval of floodplain mapping affecting the park site and facility, but the initial plans are to begin construction in 2019. Additional appropriations will be requested in the 2019/2020 budget cycle to fund the construction of the maintenance facility. East Community Park completion is not anticipated for many years, but the maintenance facility is needed immediately to house the new maintenance district operation. Linkage to Strategic Objective: C&R 2.1 - Improve the community's sense of place with a high value on natural areas, culture, recreation and park systems. Community Park Development - East Community Park Dawna Gorkowski Funding this offer continues the development of the City's community park system per the Council adopted 2008 Parks & Recreation Policy Plan How does Offer Link to Strategic Objective: CR 61. Acres of Park /1,000 Population CR 68. % of citizens responding very good/good quality of - Parks Performance Measure(s): With the completion of Twin Silos Community Park a new park maintenance district was created. Twin Silos and East Community Park will be in the same district and the decision was made to locate the new district shop at the East Community Park site due to the central location for the district. This facility is needed prior to construction of the East Community Park since the new district was established with the opening of Twin Silo Community Park. The East Community Park site requires immediate work, including the installation of an underdrain system, fill dirt placement, landscape restoration, raw water shares purchase, and initial site planning required before determining the maintenance facility location. Page 38 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Environmental Health Contact: Svc Area: Community & Operation Services Related Offer #: 86.6 Department: Natural Areas Capital? Yes Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 400 - Capital Projects Fund $1,500,000 $1,500,000 Ongoing One-Time Total Funding Source(s): 1) 272 - Natural Areas Fund $1,500,000 $1,500,000 The design and construction budget of $1,450,000 was prepared for the 2017-18 BFO process in the spring of 2016 using very conceptual designs and without the help of a professional cost estimator. As the design charrettes were held with key Natural Areas staff more specific needs of the staff were determined and the scope of the project grew, costs of meeting City Climate Action Plan goals for the site were realized, costs of remodeling and meeting ADA requirements realized, and a contractor was hired to more accurately estimate the total project costs; which are now estimated to be between $2,600,000 and $2,950,000. (A final budget will be estimated prior to August 29, in time for the Council Finance Committee Meeting.) The additional appropriation being requested is estimated at this time to be between $1,150,000 and $1,500,000. The existing shop and equipment yard were built in 2002, when there was fewer than 10 field staff managing 5,000 acres, with the goal of meeting Natural Areas stewardship needs for 15 years. Now in 2017, with a field staff of over 30, managing over 36,000 acres; we find that we have out grown the shop and equipment yard and need much larger facilities to meet Natural Areas stewardship needs for the next 15 – 30 years. Linkage to Strategic Objective: HPG 7.8 - Optimize the use of City assets through capital improvement planning, preventative maintenance and asset management. Natural Areas - Shop Expansion John Stokes The shop expansion will immediately improve field operation staff productivity by providing: more shop space to work in; more vehicle and equipment storage to protect assets; more shop yard to daily stage and store equipment; and a fueling station to minimize staff time and vehicle miles travel required to fuel vehicles. Natural Areas will be conserving more land each year for the foreseeable future and the shop yard expansion will meet field operation needs for upwards of 30 years. How does Offer Link to Strategic Objective: Performance N/A Measure(s): Page 39 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Culture & Recreation Contact: Svc Area: Community & Operation Services Related Offer #: 70.2, Ord 38 of 2017 Department: Park Planning & Development Capital? Yes Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 270 - Neighborhood Parkland Fund $1,200,000 $1,200,000 Ongoing One-Time Total Funding Source(s): 1) 270 - Neighborhood Parkland Fund $1,200,000 $1,200,000 This offer will provide funding for the development of neighborhood parks in the City, as provided in the Parks & Recreation Policy Plan, which will be updated in 2018. New neighborhood parks are developed as new residential development occurs throughout the city. Development of a neighborhood park typically occurs over many years, starting with the purchase of land and acquisition of raw water shares, followed by park design and construction after sufficient development has occurred around the park and adequate impact fees have been acquired to fund the construction of the park. Additional appropriations are needed for 2018 due to an issue that occurred during the regular 2017-18 budget council adoption process. A council member had a conflict of interest regarding a neighborhood park described in the offer. The Council elected to remove this park from the offer to allow the means to approve the budget. As a result of this, a separate appropriation was made outside of the budget process to fund development of neighborhood parks in 2017. This offer will provide funding for development of neighborhood parks in 2018, including improvements to Streets Park, and fund the update of the Parks and Recreation Policy Plan. Linkage to Strategic Objective: C&R 2.1 - Improve the community's sense of place with a high value on natural areas, culture, recreation and park systems. Neighborhood Park Development - Sidehill Park 2018 Funding Dawna Gorkowski Funding this offer continues the development of the City's neighborhood park system per the Council adopted 2008 Parks & Recreation Policy Plan How does Offer Link to Strategic Objective: CR 61. Acres of Park /1,000 Population CR 68. % of citizens responding very good/good quality of - Parks Performance Measure(s): Page 40 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Environmental Health Contact: Svc Area: Utility Services Related Offer #: 96.1 in 2015/16 BFO Department: Ut Water Production Div Capital? Yes Offer Description: Initiative Impact (Tons CO2) Cost/Ton CO2 MEEF 1000 $26 LED Street Lights 1000 $48 DWRF Co‐Gen 2700‐3900 $76‐109 Microhydro 375 $118 Ongoing One-Time Total Expense Fund(s): 1) 502 - Water Fund $430,000 $430,000 Ongoing One-Time Total Funding Source(s): 1) 502 - Water Fund $430,000 $430,000 The Micro-Hydro Generation project includes the installation of a small hydro power generator on the Horsetooth raw water line at the Water Treatment Facility. The Micro-Hydro project is an important part of the Water Treatment Facility’s efforts to assist with the City’s Climate Action Plan (CAP) goals. The Generator will utilize the elevation of the water in Horsetooth Reservoir to generate electricity as the water enters the Water Treatment Facility. The project will have a maximum generation capacity of 79 kW, with an estimated average annual production of 550 Megawatt-hours of electricity (approximately 30% of the Facility's annual electric use). The project will eliminate 375 metric tons of CO2e of greenhouse gas per year. Benefit/Cost (B/C) analyses of the project indicate a break even period of 21 years with a B/C ratio of 1.38 over a 30 year period. With proper maintenance, it is anticipated that the Generator can operate without major replacement for a period up to 100 years. For comparison purposes to other CAP related projects/inititaives, the following table is provided. At the time of the original BFO offer in 2014, the full project cost was estimated to be $612,000. After additional effort on the design and permitting process, the estimated project cost is now $792,000. The 2015/16 BFO offer was for $285,000 which was less then the estimated project cost at the time. The project was initially intended to be partially funded from Offer 96.1 (Microhydro offer) and lapsing annual Minor Capital Project funds. Upon further review it was determined that this approach does not conform to the City’s financial policies, and was not a feasible funding mechanism for the project. Linkage to Strategic Objective: ENV 4.1 - Achieve Climate Action Plan (CAP) goals by reducing greenhouse gases (GHGs). ENV 35. Electricity (GHG) 2020 CAP Goal vs Actual Microhydro Power Generator at the Water Treatment Facility Mark Kempton Project will provide hydroelectric power to the Water Treatment Facility through a 79 Kw micro-hydro power turbine generator on the Horsetooth raw water line. Turbine will provide up to 30% of the facility's power needs through a renewable energy source leading to an annual reduction of 375 metric tones of CO2e emissions. How does Offer Link to Strategic Objective: Performance ENV 9. Percent decrease in community Greenhouse Gas (GHG) emissions from Measure(s): Page 41 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Culture & Recreation Contact: Svc Area: Community & Operation Services Related Offer #: 15.9,16.5, 34.3 Department: Parks Capital? No Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $101,000 $101,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $101,000 $101,000 This offer provides for two quarterly equipment rent payments to Fleet Services for the Equipment Replacement Program in 2018. Quarterly payments will need to be funded in subsequent budget cycles for a total of five years. The initial offers in the 2017/2018 budget process were not funded and an additional offer was created to fund a small portion of the equipment actual needed to be replaced. That offer was 15.13. This offer requests funding for the remaining equipment that was not funded in the 2017/2018 budget process. All equipment to be replaced has met Fleet Service's criteria for replacement and will require costly repairs if not replaced. This offer includes the replacement of trucks, mowers, utility vehicles, skidsteer, tractors and leaf blower. Replacement of this equipment is essential to the continued operation of the Parks Department. Linkage to Strategic Objective: C&R 2.1 - Improve the community's sense of place with a high value on natural areas, culture, recreation and park systems. Parks Department Equipment Replacement Dawna Gorkowski Replacement of equipment is essential for efficiently and effectively maintaining the City's park system which is highly valued and used by citizens. The parks system give citizens a sense of community and places to enjoy many community activities. High demand on these assets requires proper equipment to keep up with use and expectations of the community. How does Offer Link to Strategic Objective: HPG 19. Number of replacements within the window of replacement criteria Performance Measure(s): Page 42 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Community & Operation Services Related Offer #: 19.5 Department: Operation Services Capital? Yes Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $100,000 $100,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $100,000 $100,000 This offer was funded in the 2017 budget, however that funding was needed to mitigate a higher priority safety issue in the Lincoln Center Columbine room. Funding this offer will provide the necessary dollars to replace one section of the Lincoln Center Roof that is over 30 years old and beyond patching. All other sections have been recently replaced. Linkage to Strategic Objective: HPG 7.8 - Optimize the use of City assets through capital improvement planning, preventative maintenance and asset management. Lincoln Center Roof Replacement Tracy Ochsner Protecting the City's assets through major maintenance will extend the life of this facility. How does Offer Link to Strategic Objective: Performance HPG 14. Major building maintenance and repair Measure(s): Page 43 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Safe Community Contact: Svc Area: Community & Operation Services Related Offer #: Department: Parks Capital? No Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $26,000 $26,000 2) 272 - Natural Areas Fund $104,000 $104,000 $130,000 $0 $130,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $26,000 $26,000 2) 272 - Natural Areas Fund $104,000 $104,000 $130,000 $0 $130,000 Linkage to Strategic Objective: SAFE 5.1 - Improve community involvement, education and regional partnerships to make our community safer and stronger. Encampment Cleaning Services Dawna Gorkowski This offer works with a local vendor in removing illegal encampments in the Parks, downtown and Natural Areas to provide safe areas for citizens to recreate. How does Offer Link to Strategic Objective: SAFE 38. % of citizens responding always safe/usually safe - Trails SAFE 36. % of citizens responding always safe/usually safe - Natural areas/open space Performance Measure(s): Funding this offer would allow for the safe removal of illegal encampments. The homeless/transient environment has changed rapidly in the last 10 years. Encampments contain all manners of hazardous materials which need to be removed for the safety of the public. Materials including needles, soiled clothing, human waste and drugs all need to be handled and diposed of in the proper manner. This offer would fund specially trained contractors to provide cleanup services for approximately 200 encampments per year. Hazardous materials disposal costs of $20,000 are included in this offer. Page 44 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Safe Community Contact: Svc Area: Judicial Services Related Offer #: Ord 84 of 2017 Department: Municipal Court Capital? No Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $115,000 $115,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $115,000 $115,000 Due to overcrowding at the Larimer County Jail, many Municipal Offenders are being released immediately after arrest and without a bond due. Some of these defendants continue to commit new municipal crimes after release and are re- arrested again for failing to appear multiple times for Municipal Court appearances. This offer will provide three dedicated jail bed spaces to house these defendants. This offer will assist in protecting and preserving the City's quality of life, enhancing Police Services capability to foster public trust and create a safe community, and provide Municipal Court services that meet the needs of the community. Linkage to Strategic Objective: SAFE 5.2 - Enhance our Police Services capability to foster public trust and create a safer community. Dedicated Jail Space for Municipal Offenders Jeremy Yonce This offer will enhance Police Services capability to foster public trust and create a safe community, and provide Municipal Court services that meet the needs of the community. How does Offer Link to Strategic Objective: Performance Measure(s): Page 45 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Safe Community Contact: Svc Area: Financial Services Related Offer #: N/A Department: Safety, Security, & Risk Mgmt. Capital? No Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $100,000 $100,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $100,000 $100,000 An arc flash is a phenomenon where a flashover of electric current leaves its intended path and travels through the air from one conductor to another, or to ground. The results are often violent and when a human is in close proximity to the arc flash, serious injury and even death can occur. Each piece of equipment operating at 50 volts or more and not put into a deenergized state must be evaluated for arc flash and shock protection. Funding this offer is necessary to begin work on a multi-year compliance plan required for arc flash pre-assessment surveys for City Facilities (Utilitiy facilities have largely been completed under an independent project some time ago). The locations to be assessed include switchgear, switchboards, panelboards, and motor control centers in City buildings and property. The purpose of the study is to identify the energy levels, boundary distances and required Personal Protective Equipment required (PPE) for anyone (employees and non-employees) working around this equipment. This work must be done by a qualified expert, which we currently do not have on staff. Electrical Arcs resulting from short circuits and faults are extremely dangerous and are usually catastrophic (death or severe injury) to all persons working in the area. This work will address the requirement to comply with National Electic Code (NEC), National Fire Protection Asscoaition (NFPA) and Occupational Safety and Health Ad (OSHA) regulations as well as the liability associated with arc flash potential in employees and non-employees, City buildings and property. Safety, Security & Risk Management is partnering closely with Operations Services and Light & Power on this work. Linkage to Strategic Objective: HPG 7.4 - Develop and implement initiatives to achieve safety goals and continue to focus on employee health and wellness. Arc Flash Hazard Study and Assessment Allison Fultineer This work will address the requirement to comply with National Electric Code (NEC), National Fire Protection Association (NFPA) and Occupational Safety and Health Ad (OSHA) regulations as well as the liability associated with arc flash potential in employees and non-employees, City buildings and property. How does Offer Link to Strategic Objective: HPG 4. City Employee Safety - Total Recordable Injury Rate (TRIR) YTD Performance Measure(s): Page 46 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Utility Services Related Offer #: 45.17 (from 2015) Department: Utility Tech. & Cust. Service Capital? Yes Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 605 - Utility Customer Srv & Adm $100,000 $100,000 Ongoing One-Time Total Funding Source(s): 1) 605 - Utility Customer Srv & Adm $100,000 $100,000 Cyber Security Risk and Vulnerability Management Mary Evans/Jen Barna Earlier this year, the City completed a cybersecurity governance assessment which identified several high priority action items. Effective governance is essential to protecting City and customer assets and information. These funds will be used to employ a consulting service to help establish cyber security and privacy governance. This includes defining and integrating responsibility and accountability into the strategic cyber security decision process, policy development, and improvements to specific processes for ensuring the security of confidential data and critical infrastructure, and the ability to make informed strategic decisions related to security risk. In addition to alignment with SAFE 5.6, it also aligns with the following strategic objectives due to the policies and process improvements to be implemented. HPG 7.1 - Provide world-class services that meet the needs of the community. HPG 7.8 - Optimize the use of City assets through capital improvement planning, preventative maintenance and asset management. How does Offer Link to Strategic Objective: HPG 96. Information Technology Internal Service Survey We will soon have new metrics resulting from a recently completed cyber security project. They are based on the NIST Framework for Improving Critical Infrastructure Cybersecurity and the DOE's Cybersecurity Capability Maturity Model (C2M2). They are not in ClearPoint, yet. This offer provides funding for consulting assistance, staff training and tools necessary to conduct the first phase of improving cybersecurity program capabilities to better protect Utilities' mission-critical information systems and confidential data and to ensure that the City organization is equipped to prevent and respond appropriately to increasingly complex situations regarding data privacy and system security. The funds will be used to define and implement governance policies, metrics, and processes to ensure that wise decisions related to the security of confidential data and critical infrastructure can be made. These priorities were identified during a cyber security governance assessment completed earlier this year. Initially staff had requested to reappropriate the $40,000 remaining in the 2016 project budget to begin implementation. Based on Council direction that it would be more appropriate to consider this in the 2018 budget, staff developed an offer that is based on the true project needs, rather than scoping according to anticipated budget availability. This project supports and aligns with the National Institute of Standards and Technology's (NIST) Framework for Improving Critical Infrastructure Cybersecurity endorsed by the Department of Energy, Department of Homeland Security, and the White House; the Baldridge Program; the American Public Power Association's Reliable Public Power Provider program (APPA RP3), and the American Water Works Association's cyber security guide. Performance Measure(s): Linkage to Strategic Objective: SAFE 5.6 - Optimize the use of data and technology to improve service and protect mission critical infrastructure. Page 47 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Safe Community Contact: Svc Area: Judicial Services Related Offer #: N/A Department: Municipal Court Capital? Yes Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $0 $40,000 $40,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $0 $40,000 $40,000 This offer would provide for part-time contract security personnel to add additional protection to Municipal Court Operations until structural changes can be made to the facility itself to enhance security. This is an interim measure. Linkage to Strategic Objective: HPG 7.4 - Develop and implement initiatives to achieve safety goals and continue to focus on employee health and wellness. Municipal Court Interim Security Enhancement Kelly Bernish This offer provides enhanced safety for Municipal Court Employees and Citizens using those services. How does Offer Link to Strategic Objective: N/A Performance Measure(s): Page 48 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Financial Services Related Offer #: N/A Department: Safety, Security, & Risk Mgmt. Capital? No Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $29,000 $29,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $29,000 $29,000 This offer is to make some very low level office entrance security enhancements to the building which will strictly discourage unauthorized entry into Finance, Purchasing, Recreation and CPIO. Even though these are low level and very basic enhancements, it will add a level of protection that is vital for the protection of our employees and assets. Linkage to Strategic Objective: HPG 7.4 - Develop and implement initiatives to achieve safety goals and continue to focus on employee health and wellness. 215 N. Mason Overall Security Enhancements Kelly Bernish These basic security enhancements to the 215 N. Mason building will offer protection to all employees in this public building from those people intending to cause harm and will protect assets that are currently open to any member of the public and unauthorized employees. How does Offer Link to Strategic Objective: N/A Performance Measure(s): Page 49 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: High Performing Govt. Contact: Svc Area: Community & Operation Services Related Offer #: 67.13 Department: Operation Services Capital? Yes Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 601 - Equipment Fund $140,000 $140,000 Ongoing One-Time Total Funding Source(s): 1) 601 - Equipment Fund $140,000 $140,000 Funding this offer will add 2 FTE's, one mechanic and one maintenance worker, to the Fleet Services staff in order to provide Transfort 24/7 maintenance. The funds for this offer have been approved by Council with the approval of the 365 day bus service offer. Linkage to Strategic Objective: HPG 7.1 - Provide world-class services that meet the needs of the community. Transfort Maintenance Shop Staffing (WFO) Tracy Ochsner This offer will allow Transfort to expand its routes to provide world class services on weekends and holidays How does Offer Link to Strategic Objective: HPG 7. Percent of preventive maintenance work orders for Fleet Maintenance completed within 30 days of assignment Performance Measure(s): Page 50 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Transportation Contact: Svc Area: Planning, Dev & Transportation Related Offer #: 67.13 Department: Transfort Capital? No Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 290 - Transit Services Fund $81,000 $0 $81,000 Ongoing One-Time Total Funding Source(s): 1) 290 - Transit Services Fund $81,000 $0 $81,000 This Offer would provide additional needed funding for Transfort Sunday service in 2018. The original Transfort 365 budget offer was $750,000. Subsequently, Council approved $831,000 to be allocated for 365 services for additional routes, $81,000 greater than the original offer. This budget request covers that difference. Further evaluation by CSU is needed to determine whether CSU will fund an amount greater than their original 6 month commitment (based on the original $750K request). Linkage to Strategic Objective: TRAN 6.1 - Improve safety for all modes of travel including vehicular, pedestrian and bicycle. Transfort Sunday Service Additional Funding Kurt Ravenschlag How does Offer Link to This offer provides additional funding needed in 2018 for additional Sunday service. Strategic Objective: TRAN 1. Transfort Fixed Route Passengers per Revenue Hour Performance Measure(s): Page 51 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Transportation Contact: Svc Area: Planning, Dev & Transportation Related Offer #: Department: Parking Capital? Yes Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 294 - Parking Fund $750,000 $750,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $750,000 $750,000 This offer includes the implementation of parking space sensors to collect data for occupancy, turnover and integration to the smartphone app for parking space navigation in the downtown. Currently, the collection of parking data is done by hand. This means that it provides point-in-time occupancy data that does not indicate how long a vehicle has been parked nor when it leaves. This offer would invest in technology to collect parking utilization data for on-street and parking structures in the downtown area. For each parking space, the technology would indicate when a vehicle arrives, how long it stays, when it leaves and provide navigation to the public to open parking spaces through a new smart phone app soon to be deployed as part of the new Fire House Alley Parking Structure. On June 14, 2016 City Council gave staff direction to pursue this appropriation for parking sensor technology for downtown to provide a much better understanding of parking behavior downtown and help with the potential future implementation of on-street paid parking in terms of where the greater turnover is needed, and when and where an expanded phase should begin. Council requested that staff make this appropriation from funds that had been set aside for an on-street paid parking pilot. Staff has spent this past year researching technology and refining the scope of work to better inform staff of the appropriation needed to fulfil this request by City Council. If the appropriation is approved, staff will be able to begin implementation before year end. Linkage to Strategic Objective: TRAN 6.2 - Improve traffic flow to benefit both individuals and the business community. Parking Technology Craig Dubin The tools, equipment and infrastructure to adequately manage parking demand in the downtown and neighborhoods are essential to achieving this strategic objective. How does Offer Link to Strategic Objective: Performance Measure(s): TRAN 48. % of citizens responding very good/good - Availability of parking Downtown in Fort Collins Page 52 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Neighborhood Livability & Social Health Contact: Svc Area: Community & Operation Services Related Offer #: 17.2 Department: Parks Capital? No Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $3,000 $200,000 $203,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $3,000 $200,000 $203,000 Parkway Renovations Dawna Gorkowski This offer is preserving the City's quality of life and neighborhoods through design and management of streetscapes as visually appealing public spaces that contribute to Fort Collins' distinct identity. How does Offer Link to Strategic Objective: NLSH 26. Square Footage of Medians Renovated Performance Measure(s): Funding this offer would upgrade existing City parkways from non-irrigated parkways with natural grasses and invasive weeds to irrigated parkways with turf-type grasses. Parkways for this purpose are defined as greenspaces that border streets along major City arterials. Through implementation of current Streetscape Standards, a more sustainable and aesthetic landscape would be implemented. The Parks Department has identified areas for improvement for 2017/2018, including West Drake, from Overland Drive to Hampshire Drive. Benefits of converting to irrigated turf include less hand watering utilizing a water truck by the Forestry Division to establish trees and decrease tree mortality. Turf grass has a cooling effect on the environment, reduces herbicide use to kill weeds, and reduces dust. Parkways would be brought up to current Streetscape Standards and would enhance the visual appeal of the community. Linkage to Strategic Objective: NLSH 1.4 - Protect and preserve the City's quality of life and neighborhoods. Page 53 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Neighborhood Livability & Social Health Contact: Svc Area: Executive Services Related Offer #: N/A Department: City Manager's Office Capital? No Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $78,000 $78,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $78,000 $78,000 This offer will fund a one-time study focused on the City's existing occupancy ordinance. Study will focus on: 1. Has the occupancy ordinance had an impact on neighborhood quality? 2. Does the occupancy ordinance impact the affordability of housing? Methodology will include: 1. Develop objective matrix to measure impact of ordinance. Matrix should include but is not limited to: a. Owner-occupied to rental ratio by neighborhood or census tract (compared over time) b. Nuisance violations by neighborhood/census tract (compared over time) c. PSD enrollment numbers by neighborhood or census tract (compared over time) d. Average home sales and price (compared over time) e. Rent prices (compared over time) 2. Qualitative survey of residents measuring their perceptions of the impacts/success of the ordinance. Linkage to Strategic Objective: NLSH 1.1 Improve access to a broad range of quality housing that is safe, accessible and affordable. Occupancy Study Ginny Sawyer Offer will help determine if occupancy ordinance has impacted neighborhood quality of housing affordability. How does Offer Link to Strategic Objective: NLSH 57. % of citizens responding very good/good - Availability of affordable quality housing in Fort Collins Performance Measure(s): Page 54 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Economic Health Contact: Svc Area: Financial Services Related Offer #: N/A Department: Finance Administration Capital? No Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $65,000 $65,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $65,000 $65,000 2017 efforts will focus on communication and education of local donors of the project and its benefits, donor outreach and engagement, developing a list of potential donors, understanding the desires and priorities of potential donors, establishing fund protocols, processes and governance and finalizing agreement with the Community Foundation to assist as the fiduciary agent. 2018 efforts will entail the launch of the City Fund Foundation. Our consultant will facilitate the establishment of a Governance committee, fund raising models, community event coordination, brand and communication development, donor relations protocols, project selection and fund raising activities. This offer funds external consulting resources to support the establishment of a City Fund Foundation that supports and coordinates fund raising efforts associated with City projects and programs. This project is a Council Priority and is supported by council Resolution 2017-032. The intent of the City Fund Foundation is to fund things outside the norm of the General Fund. The objective is to establish a committee to lead community engagement and fund raising efforts to support special initiatives not funded through available General Fund sources and to partner with the Community Foundation to provide the back office fiduciary agent support and controls. Reference attached City Fund Proposal for additional details. Linkage to Strategic Objective: HPG 7.7 - Address long-term funding requirements by diversifying the revenue base and finding new revenue sources. City Fund Foundation Mike Beckstead Council Priority - Establishment of a City Fund Foundation that supports and coordinates fund raising efforts associated with City projects and programs that will provide new funding sources and revenue for the City. How does Offer Link to Strategic Objective: N/A Performance Measure(s): Page 55 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Economic Health Contact: Svc Area: Sustainability Services Related Offer #: N/A Department: Economic Health Office Capital? No Offer Description: Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $35,000 $35,000 2) 605 - Utility Customer Srv & Adm $10,000 $10,000 $0 $45,000 $45,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $35,000 $35,000 2) 605 - Utility Customer Srv & Adm $10,000 $10,000 $0 $45,000 $45,000 Business Engagement Support Josh Birks Engaging business customers in a more robust manner will help to ensure more efficient processes when they interact with the City. The surveys to be done with this offer will help to establish a baseline and the customer relationship management (CRM) tool will centralize all information regarding engagement with each customer. How does Offer Link to Strategic Objective: ECON 30. % of citizens responding very good/good to the City's performance in - Support of businesses 1. Business Satisfaction Survey - This survey will compliment the existing Citizen Survey and specifically target businesses within the community. The survey will seek to understand satisfaction with the community, overall business climate, and City services. Approximate cost - $15,000 2. Small & Medium Business Survey - This survey will focus on small and medium sized enterprises (SMEs) in the community. The survey will seek to identify the unique challenges and opportunities facing this subset of the business community. Results will be used to analyze City services and identify potential new services to assist these types of businesses. Approximate cost - $10,000 3. CRM Pilot - The Economic Health Office will team with the Customer Connections team from Utilities to pilot a CRM tool. A CRM tool is a single database driven repository of all information related to engagement with a specific customer. This tool will allow for all departments to have access to a single file related tot engagement with the City's business customers. Approximate cost - $20,000 ($10,000 General Fund & $10,000 Utility Customer Srv & Adm). ECON 4. Net Percent Change in Local Jobs Performance Measure(s): Linkage to Strategic Objective: ECON 3.4 - Provide transparent, predictable and efficient processes for citizens and businesses interacting with the City. The purpose of this offer is to enhance the City's engagement with business customers. City Council defined Business Retention and Expansion (BRE) as a priority in their May 2017 retreat. In addition, the 2016 Baldrige site visit report lists several opportunities for improvement (OFIs) related to the City's business customer. This offer will fund a number of tools to enhance the City's existing and future engagement with business customers. These tools will include a number of surveys as well as funds to pilot a customer relationship management (CRM) program. The specific tools are described in detail below. Page 56 of 58 City of Fort Collins 2018 Revision Form Offer Name: Outcome: Environmental Health Contact: Svc Area: Sustainability Services Related Offer #: 26.1 Department: Environmental Services Capital? No Offer Description: Radon is an indoor air pollutant that occurs naturally as a decay product from the ground, and it can accumulate in homes. Colorado has higher radon level than most states, and the EPA has characterized radon as the leading cause of lung cancer in non-smokers. The City currently has an active radon program that includes provision of subsidized tests, tracking of results of tests sold through the City, outreach and zero-interest loans for radon mitigation. These additional resources will be used to: - Support the City in identifying data needs, and conducting public outreach to better identify barriers to radon testing and mitigation, including but not limited to awareness, liability, cost and time. ENV 5. Outdoor Air Quality Index (AQI) - Fine Particulate Matter 2.5 microns (PM 2.5) ENV 2. Percent compliance with Healthy Homes Recommendations (e.g., radon testing and mitigation recommendation) Performance Measure(s): The Envionmnetal Services Air Quality Program supports education, engagement, planning and regulatory efforts to improve air quality. Funding this revision request will provide funds for the Air Quality Program to add capacity to more fully address Council's air quality priorities (radon and outdoor burning) identified during the May 12-13 Council Retreat. These funds would be used to support a combination of professional technical support, and hourly support, which would allow for more efficient use of funds to support a combination of administration and professional tasks related to the new priorities. - Evaluate the health benefits of local mitigation. This will be done using existing characterizations of risk from the Environmental Protection Agency (EPA) and local radon data collected from test kits sold through the City. Linkage to Strategic Objective: ENV 4.4 - Implement indoor and outdoor air quality improvement initiatives. Air Quality Program Technical Support for Radon and Outdoor Residential Burning Cassie Archuleta Funding this offer will provide additional resources for Environmental Services Air Quality staff to add capacity to better address new Council air quality priorities related to radon and outdoor residential burning. How does Offer Link to Strategic Objective: - Identify policies and best practices in place in other communities. - Support the City in forming and facilitating a workgroup to evaluate policy and best practice options, including cost:benefit analysis, to identify possible recommendations for additional policy or program implementation. Also, this additional capacity and expertise will be used to better characterize risk from residential outdoor burning, and identify options for possible next steps. Currently, preliminary research has identified several policies and best practices in place in other Front Range communities. Specifically, these resources will be used to: Page 57 of 58 City of Fort Collins 2018 Revision Form Offer Name: Air Quality Program Technical Support for Radon and Outdoor Residential Burning Ongoing One-Time Total Expense Fund(s): 1) 100 - General Fund $40,000 $40,000 Ongoing One-Time Total Funding Source(s): 1) 100 - General Fund $40,000 $40,000 If not funded, staff would add capacity to address new priorities by reducing ongoing support for existing programs such as Fugitive Dust control outreach and support for oil and gas related issues. - Using the existing body of research and data, characterize impacts of particulate matter pollution from outdoor burning, including impacts on a regional level as compared to potential impacts close to a source. Adding capacity for additional professional contractor support, and hourly support. will allow staff to meet new priorities without reducing ongoing support for existing air quality programs, with the ultimate goal of reducing environmental and health effects related to air pollution. Key Outcomes: Impact if New Position Not Funded: - Support the City in conducting public outreach to characterize public opinion regarding current policies and experiences, which include safety checks, information and outreach regarding impacts, and neighborhood mediation regarding neighbor disagreements. - Support the City in forming and facilitating a workgroup to evaluate policy and best practice options to identify possible recommendations for additional policy or program implementation. Page 58 of 58 2018 Budget Revisions Council Finance Committee - August 29, 2017 Mike Beckstead - CFO Agenda for the 2018 Budget Revisions 2 1) Financial Overview 2) Review of Proposed 2018 Reductions 3) Review of Proposed 2018 Additions 2018 Budget Revision Objectives 3 − The recommended 2018 Budget Revisions are intended to address: • Ongoing expenditures to match current ongoing revenue estimates or uncontrollable cost overruns • Council priorities • Fiduciary responsibilities & fund balance • High-priority projects and other needs not known at the time of the adoption of the 2017-18 Budget – that can be funded with one-time resources − Criteria for New Requests: • The request is specifically directed by the City Manager or City Council • The request is related to a previously approved Offer where either unanticipated revenue shortfalls or unforeseen expenses are significantly impacting the delivery of that program or service 2017-18 2018 Revenue Updates 4 − Sales Tax: 2017 shortfall of $4.4M impacts the base for 2018 growth • 2018 growth still forecasted at 3% over the revised 2017 base – this is a $4.5M Citywide shortfall over the original revenue estimate − 2018 Use Tax: $22.0M - No change from original budget − Property Tax: Larimer County estimates the City’s portion of 2018 Property Tax to increase $2.5M • $825k available for 2018 Ongoing (1/3 of total due to IGA with PFA) • $1.6M available for 2018 One-Time (This portion goes to PFA in 2019) − Muni Court projected shortfall in 2018 of $500k due to waiving costs for indigent defendants and case load being flat − Other Revenue: In general, other forecasted revenue coming in at or above budget; no changes forecasted for 2018 except for restricted Capital Expansion Fees Governmental Revenue Detail Modest Revenue Growth Overall 5 * Excludes Use Tax – Economic Incentives ** Includes additional grant revenue identified and reserves appropriated through June 2017 and 2018 Revision requests *** Includes $500k reduction in ongoing General Fund revenue from Municipal Court 2016 2017 2018 Actual Original Budget Projection Original Budget Revised Budget Sales Tax $109.3 $115.6 $111.2 $119.1 $114.5 Use Tax Base 14.5 14.5 14.5 14.5 14.5 Use Tax One-Time * 12.3 7.5 10.5 7.5 7.5 Property Tax 20.6 21.3 21.3 21.7 24.2 Intergovt., Shared & Grant Revenue ** 28.7 24.6 29.1 25.4 27.6 Cultural, Parks & Rec Fees 14.8 12.9 12.9 13.2 14.8 PILOT Fees 10.0 10.0 10.0 10.3 10.3 Transportation Fees 8.8 7.9 7.7 8.5 8.4 Licenses, Permits and Devel Fees 6.5 5.6 5.6 5.8 5.8 All Other Govt. Revenue *** 26.6 28.4 27.9 26.7 26.8 Subtotal Governmental Revenue $252.1 $248.3 $250.7 $252.7 $254.3 Use of Prior Year Reserves ** $21.1 $26.6 $17.7 $25.3 Total Governmental Budgeted Revenue $269.4 $277.3 $270.4 $279.6 Utility Rate Assumptions No Change to Anticipated 2018 Utility Rates or Revenue Projections 6 Rate Changes: 2015 2016 2017 2018 Utility Actual Actual Budget Budget L&P 2.0% 3.2% 3.45% 1.8% Water 0.0% 0.0% 5.0% 5.0% Wastewater 3.0% 3.0% 3.0% 3.0% Storm Water 0.0% 0.0% 5.0% 0.0% Cost Assumptions No Change to Assumptions 7 2017 2018 General Inflation 2.3% 2.3% Salary Pool 2.5% 2.5% Medical and Dental Costs 12.5% 10.0% Gas Prices (Unleaded) $2.50 $2.40 Pension Contributions No Change GERP Supplemental Contribution $1.1M $1.1M Budgeted Staffing at 98% No Change Required Adjustment for 2018 Ongoing Expenses 8 ($ millions) General Fund Ongoing KFCG GF + KFCG 0.25% S&U Tax Funds TOTAL Sales Tax Revenue ($2.8) ($0.9) ($3.7) ($0.8) ($4.5) Municipal Court Revenue (0.5) 0.0 (0.5) 0.0 (0.5) Revenue Shortfall ($3.3) ($0.9) ($4.2) ($0.8) ($5.0) Property Taxes $0.8 $0.0 $0.8 $0.0 $0.8 Contingency Funding 0.6 0.4 1.0 0.0 1.0 Fuel Savings 0.4 0.0 0.4 0.0 0.4 SHORTFALL TO 2018 BUDGET ($1.5) ($0.5) ($2.0) ($0.8) ($2.8) Required Adjustment for 2018 Ongoing Expenses 9 ($ millions) Street Maintenance Natural Areas CCIP Original Sales Tax Budget $6.80 $6.80 $6.80 Revised Sales Tax Projection 6.54 6.54 6.54 Shortfall ($0.26) ($0.26) ($0.26) Ongoing Revenue Available 0.26 0.99 2016 Revenue Overage 0.70 Net Available/(Short) $0.00 $0.73 $0.44 10 Review of Proposed 2018 Reductions 11 Summary of Offer Reductions in General Fund and KFCG Fund * * A portion of this reduction to currently budgeted ongoing expenses would be used to fund proposed additional 2018 Offers that are ongoing in nature in the General Fund ($000's) Service Area Proposed Reductions PDT ($1,050) Operation Services (461) Police Services (297) Community & Operation Services (no Ops Svcs) (247) Sustainability Services (89) Info & Employee Services (81) Financial Services (60) Executive Services (40) Legal Services (8) Total Proposed Reductions ($2,333) Targeted Reduction $2,000 Reductions Greater than Target (available funding) ($333) 12 Review of Proposed 2018 Additions 2018 Available Funding 13 Fund Balances Have Healthy Reserves Available for Future One-Time Uses Note: Release of reserve for Woodward of $1.6 anticipated in 2017 ($ millions) General Fund Ongoing General Fund One- Time KFCG Natural Areas Capital Expansion - Comm Parkland Neighbor- hood Parkland Transpor- tation Other Utilities TOTAL Reserves - 2017-18 Budget Contingency 4.4 $ 4.4 Reserves - Council Priorities Set Aside 1.8 $ 1.8 Reserves - 2016 Year-end Available Balance 6.9 6.3 13.5 2.3 1.0 6.3 - 34.8 $ 71.1 Reserves - 2017 Supplemental Use of Reserves (2.2) (0.9) (10.8) - (0.8) - (1.0) $ (15.6) Other Available or Unanticipated Revenue 0.1 2.5 1.4 0.2 $ 4.3 Lincoln Avenue Offer Funds 0.3 0.5 $ 0.8 Reduced Police Training Facility Design 0.3 $ 0.3 TOTAL $ 0.1 $ 11.5 $ 5.4 $ 2.7 $ 4.8 $ 2.4 $ 6.0 $ 0.2 $ 33.8 $ 67.0 Summary of Offer Additions 14 Majority of Additions for Capital / Equipment Replacement ($ millions) General Fund Ongoing General Fund One- Time KFCG Natural Areas Capital Expansion - Comm Parkland Neighbor- hood Parkland Transpor- tation Other Utilities TOTAL Capital/Equipment Replacement $0.0 $1.2 $0.0 $1.6 $3.0 $1.2 0.0 $0.0 $0.4 $7.4 Safety & Security 0.1 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.4 365 Transfort Service 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.2 0.0 0.2 Other 0.0 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.2 TOTAL $0.1 $1.5 $0.0 $1.6 $3.0 $1.2 $0.0 $0.2 $0.5 $8.2 2018 Available Funding After Additions 15 2018 Budget Additions Use Only a Portion of Available Revenue ($ millions) General Fund Ongoing General Fund One- Time KFCG Natural Areas Capital Expansion - Comm Parkland Neighbor- hood Parkland Transpor- tation Other Utilities TOTAL Summary of Available Revenue $ 0.1 $ 11.5 $ 5.4 $ 2.7 $ 4.8 $ 2.4 $ 6.0 $ 0.2 $ 33.8 $ 67.0 Total of Proposed Additions (0.1) (1.5) 0.0 (1.6) (3.0) (1.2) 0.0 (0.2) (0.5) (8.2) Remaining Available Reserves/Revenue $ - $ 9.9 $ 5.4 $ 1.1 $ 1.8 $ 1.2 $ 6.0 $ - $ 33.3 $ 58.7 Summary of 2018 Budget Revisions 16 CITYWIDE General Fund Ongoing General Fund One-Time KFCG Street Mainten- ance Natural Areas CCIP Park Planning Funds All Other Utilities TOTAL Sales Tax Revenue ($2.8) $0.0 ($0.9) ($0.3) ($0.3) ($0.3) $0.0 $0.0 $0.0 ($4.5) Municipal Court Revenue (0.5) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (0.5) Revenue Shortfall ($3.3) $0.0 ($0.9) ($0.3) ($0.3) ($0.3) $0.0 $0.0 $0.0 ($5.0) Property Taxes $0.8 $1.7 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $2.5 Contingency Funding 0.6 0.0 0.4 0.0 0.0 0.0 0.0 0.0 0.0 1.0 Fuel Savings 0.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.4 Unused Reserves/Unused Ongoing Revenue 0.0 0.0 0.0 0.3 2.6 0.7 7.2 0.2 0.5 11.6 NET AVAILABLE/(SHORT) ($1.5) $1.7 ($0.5) $0.0 $2.3 $0.4 $7.2 $0.2 $0.5 $10.5 Recommended Budget Reductions 1.9 0.0 0.5 0.0 0.0 0.0 0.0 0.0 0.0 2.3 SUB-TOTAL AVAILABLE/(SHORT) $0.4 $1.7 $0.0 $0.0 $2.3 $0.4 $7.2 $0.2 $0.5 $12.8 Recommended Budget additions (0.1) (1.5) 0.0 0.0 (1.6) 0.0 (4.2) (0.2) (0.5) (8.2) TOTAL AVAILABLE/(SHORT) $0.3 $0.2 $0.0 $0.0 $0.7 $0.4 $3.0 $0.0 $0.0 $4.5 2018 Budget Revision Summary 17 Guidance Requested: • What questions or feedback does the Council Finance Committee have on the City Manager’s Recommended Revisions to the 2018 Budget? • Does the Council Finance Committee support moving forward with bringing the 2018 Budget Revisions to the full City Council? 2018 Budget Revision Summary 18 Backup Information Reduction Details 19 Summary of Offer Reductions 20 Summary of Offer Reductions Department Out come Offer # Budget Reduction General Fund TOTAL KFCG TOTAL Planning, Dev & Trans Engineering TRAN 1.11 Railroad Crossing Maintenance funding elimination ($150,000) ($150,000) Streets TRAN 60.1 Street Maintenance Program - Reduction of services (625,000) (275,000) (900,000) Sub-Total ($775,000) ($275,000) ($1,050,000) Operation Services Operation Services HPG 19.1/19.2 Op Svcs - Reduce General Facility Maintenance ($15,000) ($15,000) Operation Services HPG 19.1/19.2 Op Svcs - Reduce Parking Lot Maintenance (40,000) (40,000) Operation Services HPG 19.1/19.2 Op Svcs - Reduce Facility Paint Projects by 50% (40,000) (40,000) Operation Services HPG 19.1/19.2 Op Svcs - Reduce budget for utilities by 2.5% (50,000) (50,000) Operation Services HPG 19.1/19.2 Op Svcs - Reduce window washing by 50% (18,000) (18,000) Operation Services HPG 19.3/19.4 Op Svcs - Delay HVAC Replacement at EPIC and Senior Center (132,000) (132,000) Operation Services HPG 19.1 Op Svcs - L/T vacancy cut - Bus Cleaner (50,000) (50,000) Operation Services HPG 19.2 Op Svcs - L/T vacancy cut - Facilities Project Manager (116,000) (116,000) Sub-Total ($461,000) $0 ($461,000) Police Services Administration SAFE 29.8 Reduction of Training Funds in the Office of the Chief ($1,000) ($1,000) Patrol SAFE 29.10/29.15Reduction of Training and Vehicle Repair in Patrol (8,000) (72,900) (80,900) Police Information Svcs SAFE 29.1/29.47 Reductions in Dispatch and Transcription Services (185,600) (185,600) Investigations SAFE 29.4/29.5 Reduced Detective/Advocate Training, Reduced Vehicle Repair (18,500) (11,000) (29,500) Sub-Total ($213,100) ($83,900) ($297,000) 21 Summary of Offer Reductions Department Out come Offer # Budget Reduction General Fund TOTAL KFCG TOTAL Comm & Op Services Cultural Services C&R 56.1 Reduction of administrative expenses ($33,400) ($33,400) Parks C&R 15.1 Reduction of Parks variable hourly healthcare (132,710) (48,890) (181,600) Recreation C&R 65.1/65.2 Reduction of Recreation programs and activities (32,000) (32,000) Sub-Total ($166,110) ($80,890) ($247,000) Sustainability Services Social Sustainability NLSH 27.1 SSD - Reduced support to various programs ($10,000) ($10,000) Environmental Services ENV 26.1 ESD - Reduced support to various programs (21,000) (21,000) Environmental Services ENV 26.2 ESD - Reduce Support for the Timberline Recycling Center 0 (20,000) (20,000) Sustainability Services Admin ENV 24.1 SSA - Reduce annual operational support for Enviro Portal Web (10,000) (10,000) Economic Health Office ECON 25.1 EHO - Reduced support to various programs (24,000) (4,000) (28,000) Sub-Total ($65,000) ($24,000) ($89,000) Info & Employee Svcs Human Resources HPG 42.1 HR - Cancel Skillsoft Online Courses Contract in 2018 ($40,000) ($40,000) Information Technology HPG 9.1 Reduction for IT Training and Innotas Test Environment (22,000) (22,000) Information Technology HPG 9.1 Reduce/Right Size Managed Print Services (19,000) (19,000) Sub-Total ($81,000) $0 ($81,000) 22 Summary of Offer Reductions Department Out come Offer # Budget Reduction General Fund TOTAL KFCG TOTAL Financial Services Budget HPG 10.8 3rd Party Training and Education Services Reduction ($25,000) ($25,000) Finance Administration HPG 11.2 Reduce Enhanced Funding for the Low Income Rebate Program (34,950) (34,950) Sub-Total ($59,950) $0 ($59,950) Executive Services City Clerk's Office HPG 13.1/13.2 Reduction of licensing, administrative and election expenses ($17,600) ($17,600) City Council HPG 22.1 Reduced discretionary expenses (1,500) (1,500) City Manager's Office HPG 22.2 Reduced support for programs and sponsorships (20,600) (20,600) Sub-Total ($39,700) $0 ($39,700) Legal Services City Attorney's Office HPG 62.1 Reduce Hourly Law Clerk ($8,000) ($8,000) Sub-Total ($8,000) $0 ($8,000) Municipal Court HPG None $0 $0 $0 Grand TOTAL ($1,868,860) ($463,790) ($2,332,650) Additions Details 23 Summary of Offer Additions 24 Summary of Offer Additions Strategic Objective Budget Revision FTE Ongoing $ One-Time $ Total Capital/Equipment Replacement C&R 2.1 Community Park Development - East Community Park $0 $3,000,000 $3,000,000 HPG 7.8 Natural Areas - Shop Expansion 0 1,500,000 1,500,000 C&R 2.1 Neighborhood Park Development - Sidehill Park 2018 Funding 0 1,200,000 1,200,000 ENV 4.1 Microhydro Power Generator at the Water Treatment Facility 0 430,000 430,000 C&R 2.1 Parks Department Equipment Replacement 0 101,000 101,000 HPG 7.8 Lincoln Center Roof Replacement 0 100,000 100,000 Sub-Total $0 $6,331,000 $6,331,000 Safety & Security SAFE 5.1 Encampment Cleaning Services $130,000 $0 $130,000 SAFE 5.2 Dedicated Jail Space for Municipal Offenders 115,000 0 115,000 SAFE 5.6 Arc Flash Hazard Study and Assessment 0 100,000 100,000 HPG 7.1 Cyber Security Risk and Vulnerability Management 0 100,000 100,000 SAFE 5.1 Municipal Court Interim Security Enhancement 0.5 0 40,000 40,000 HPG 7.4 215 N. Mason Overall Security Enhancements 0 29,000 29,000 Sub-Total 0.5 $245,000 $269,000 $514,000 25 Summary of Offer Additions * This is an internal service that is funded by other departments that already have budgeted appropriations. Strategic Objective Budget Revision FTE Ongoing $ One-Time $ Total 365 Transfort Service HPG 7.1 Transfort Maintenance Shop Staffing (WFO)* 2.0 $140,000 $0 $140,000 TRAN 6.1 Transfort 365 Funding Shortfall for 2018 81,000 0 81,000 Sub-Total 2.0 $221,000 $0 $221,000 Other TRAN 6.2 Parking Technology $750,000 $750,000 NLSH 1.4 Parkway Renovations 3,000 200,000 203,000 NLSH 1.1 Occupancy Study 0 78,000 78,000 HPG 7.7 City Fund Foundation 0 65,000 65,000 ECON 3.4 Business Engagement Support 0 45,000 45,000 ENV 4.4 Air Quality Program Technical Support 0 40,000 40,000 Sub-Total $3,000 $1,178,000 $1,181,000 Grand Total 2.5 $469,000 $7,778,000 $8,247,000 Sales & Use Tax - Revenue Assumptions 2018 Sales Tax Still Forecasted at 3% Growth over 2017 Use Tax Forecast Increased to $25M for 2017, Remains Unchanged for 2018 26 * Excludes Use Tax – Economic Incentives Citywide Shortfall To Be Addressed 2016 2017 2018 ($ millions) Actual Original Budget Projection Original Budget Revised Budget Sales Tax Base $109.3 $110.9 $109.3 $115.6 $111.2 2017 over 2016 through June 0.5 2.6% over 2016 in 2017 (Jul-Dec) 3.3 1.4 0.0 0.0 3% in 2018 0.0 0.0 3.5 3.3 Sales Tax Projected Growth 1.4 0.0 0.0 0.0 Sales Tax Revenue $109.3 $115.6 $111.2 $119.1 $114.5 Variance ($4.4) ($4.5) Use Tax Use Tax (on-going) $14.5 $14.5 $14.5 $14.5 $14.5 Use Tax (one-time) 12.2 7.5 10.5 7.5 7.5 Use Tax Revenue $26.7 $22.0 $25.0 $22.0 $22.0 General Fund Contingency – Economic Uncertainty 27 − $4.4M General Fund Reserves Assigned as Contingency • Buffer for a potential economic downturn • Allow time to plan changes to the expense structure • A portion of the set aside can be used in each year • Reduced available funding for enhanced programs and services which could otherwise have been provided to the community − None of the contingency used in 2017 − Proposing to use $1M of the contingency in 2018 General Fund Contingency Intended as a Buffer & Allows Continued Services Without Reduction Until / if a Downturn Occurs COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Josh Birks, Economic Health Office Director Tom Leeson, Community Development and Neighborhood Services Director Date: August 29, 2017 SUBJECT FOR DISCUSSION Metropolitan District Policy Discussion EXECUTIVE SUMMARY A number of development projects are currently considering the use of a metropolitan district (“metro district”) to offset various infrastructure, public improvement costs, and to achieve other development outcomes. Many of these requests are for projects where a majority or significant component of the development includes residential. The current Metropolitan District Policy (“Policy”) adopted by City Council discourages residential projects from using this public finance tool. Additionally, there are other Policy elements that Council may want to revisit. Staff proposes three potential options for the Council Finance Committee to consider: • Status Quo – No changes to the current policy; • Refine – Make adjustments/incremental changes to existing policy; • Overhaul – Wholesale changes to existing policy to update and align with community goals and priorities. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED • What does the committee want to achieve with the City’s Metropolitan District Policy? • What input/direction does the committee have with regard to the Policy amendment/update options (status quo, refinement, or overhaul)? BACKGROUND/DISCUSSION Metro districts are a preferred public financing tool used to pay for public infrastructure and/or services which the municipality is not able or unwilling to provide, or provide in a reasonable time frame, address challenging site conditions, and/or allow for unique and amenitized development. More broadly, the tool may be used to further community specific objectives through private development, such as a specific form of land use pattern, sustainability goals, and other community goals. The following is a list of potential community benefits that may be achieved with metro districts: • Public Infrastructure. Finance and construct critical and necessary public infrastructure. When a metro district finances the cost of the infrastructure, that cos is borne by the residents and businesses that benefit directly from the infrastructure and development. As per the City’s existing policy, the public infrastructure to be financed and built by a metro district should not be that which is basic and normally required to be financed and built by a developer (i.e., the intention is to address extraordinary infrastructure, enhancements and/or challenges). • Deliver on City Plan, subarea plan objectives for public and private development. The City is a planned community with high standards and expectations for development. A metro district may be used to support those community outcomes, as specified by City planning and strategic policy documents. This assistance is more critical in today’s high-cost and challenging re/development environment. Used judiciously, a metro district may allow the City to leverage greater public outcomes consistent with community objectives. • Development Efficiency (financial and other). A metro district may be used to enable efficiencies financial or otherwise. Financial efficiency is achieved through lower financing costs (tax exempt bond issues, and generally, financing that is an alternative to equity financing). Development efficiency may not be the primary reason for City support, but it’s a notable outcome. Other efficiencies may be particular to a development project, e.g., a non- potable water irrigation system that significantly reduces the demand for treated water. • Sustainability (environmental, social, economic) Outcomes. Sustainability is a top priority for the City and a metro district may be utilized to support these objectives, examples include: net zero development, solar/geo thermal facilities, higher portion and/or quality of open space, development which results in high value job creation that will catalyze other economic activity, etc. • Unique Community and/or Amenitized Development. A metro district may be utilized to enable a unique development opportunity (e.g., Foothills Mall redevelopment, substantial community facility such as a stadium development, or other pubic facility) and/or development with significant amenity offerings. Challenges of the Current Policy The following policy points have been highlighted for potential consideration for modification: • Commercial v. Residential Use – Existing policy largely limits the use of metro districts to commercial development, excluding residential and even most mixed-use projects. • Mill Levy Cap – Existing Policy limits the maximum total mill levy for both debt service and operation and maintenance to 40 mills. This cap is more conservative than most other communities that were benchmarked and may preclude utilizing metro districts for more substantial infrastructure undertakings (e.g., non-potable water irrigation systems, substantial road improvements, etc.). According to those communities that were researched, community limits are more typically 50-65 mills. • District Dissolved after 40 years and ongoing Council Approvals – Existing policy states that all debt must be paid and the district must be dissolved no more than 40 years after service plan approval. The policy also states that a service plan will be subject re-approval by City Council 20 years after district formation and every 10 years thereafter if the district is to continue to provide operation and maintenance services. These provisions largely preclude districts with ongoing operations and maintenance, e.g., a non-potable water irrigation system, community centers, pools, or other instances where there is a definite need for ongoing operations and maintenance. • Staff Evaluation Framework – The Policy provides a number of explicit policy provisions, but otherwise lacks guidance for Staff’s evaluation. Much of this can be formalized within internal procedures with reference to the Policy at a more general, principled level. Specifically, the Policy could be updated to include and improve community outcomes with metro districts. • Other Process Improvements – To facilitate a metro district application and review, a number of process improvements may be made. These may include utilization of a model service plan to streamline legal review, formal application and process to facilitate staff review, schedule requirements to set review and timeline expectations, and an updated fee schedule to help address the resource needs associated with increased interest and use of metro districts. Spectrum of Options A spectrum of potential policy modifications is possible. For discussion purposes, staff suggests consideration of the following three general options: • Status Quo: No changes to the current policy. Internal process improvements may be considered, but the policy remains the same. This option does not provide clarity to the development community as far as when/where the City will consider an exemption to its policy. It may result in Council reviewing proposals which do not align with community interests, while missing out on potential proposals that would. • Refinement: Make adjustments and/or incremental changes to the existing policy. This option could include particular revisions to address past exemptions and future anticipated exemptions, though its prescriptive nature may still result in more exemptions than a full policy overhaul. • Overhaul: Comprehensive policy review to adjust and align policy with community goals and priorities. This option allows for wholesale changes and can result in a policy that better aligns outcomes with City Plan, sustainability goals, targeted redevelopment, and other community goals and priorities. Full City Policy Summary In July 2008, the City Council adopted Resolution 2008-069 establishing the guidelines and parameters under which City staff is to review and evaluate metro district service plans filed with the City (the Policy) (Attachment 1). While the Policy provides guidance to the Council in making its decision of whether or not to approve a service plan, the Policy makes it clear that it is intended to only be a guide for Council and that nothing in the Policy “is intended, nor shall it be construed, to limit the discretion of City Council, which retains full discretion and authority regarding the terms and limitations of all District Service Plans.” The guidelines and parameters set in the Policy for evaluating metro district service plans include: • Total assessed value of the taxable improvements within the metro district at full build- out should be at least $10 million plus CPI increases since 2008 • Development should be “predominantly commercial,” meaning no less than 90% non- residential and no more than 10% residential • Bias against using metro district to fund “basic infrastructure improvements normally required from new development” • Service plan should “enumerate and describe all powers” of the district for which there is a demonstrated need and those powers not needed should not be approved in the plan • The district should not have the power of eminent domain • 40 mills should be the “Maximum Mill Levy” for both debt service and district operations and maintenance • District’s “Financial Plan” should be prepared by an investment bank or financial advisor listed in “Bond Buyer’s Market Place.” • Financial plan should include a “Total Debt Limitation” for the district that should not exceed “100% at projected maximum debt capacity as shown in the Financial Plan” • Service plan should include an “Infrastructure Preliminary Development Plan” • No development fees may be charged by the district unless identified with particularity in service and financial plans • Bonded indebtedness should be limited to what can be serviced by the Maximum Mill Levy • All debt under financial plan should be issued within 15 years of the district’s formation • Debt issued should have a 30-year maximum maturity date, except for a refunding that results in net present value savings • All debt should be paid and district dissolved no more than 40 years after service plan approved • Service plans should require additional Council approval 20 years after district formation and every 10 years thereafter if the district is to continue to provide operation and maintenance services • No issuance of additional debt if district is in default in payment of existing debt, except to refund debt • If multiple districts are to be used, the proposed absorption of the project and the improvements to be financed should be reasonably projected to occur over an extended period of time or it should be a mixed- use project with a minimum of its assessed value derived from non-residential uses • Certain “Material Modifications” of the service plan should be defined in the plan, as well as what are not considered “Material Modifications” (“Material Modification” to a service plan require prior Council approval under the Special District Act) • Service plan should require the district to provide the City with an annual report • Service plan should expressly allow City to impose certain sanctions if district is in material default of the service plan • Again, the Policy provides that it “is intended as a guide only” and not intended “to limit the discretion of the City Council.” Consequently, the Council is free to waive any of the requirements and limitations listed above, as well as impose any other reasonable requirements or limitations in the service plan as a condition of its approval Metro District General Information Overview A metro district is a type of special district derived from Colorado’s Special District Act (Title 32, Article 1, Colorado Revised Statutes). In practice, metro districts are a preferred public financing tool used to pay for public infrastructure and/or services which the municipality is not able or unwilling to provide, or provide in a reasonable time frame, address challenging site conditions, and/or allow for unique and amenitized development. More broadly, the tool may be used to further community specific objectives through private development, such as a specific form of land use pattern, sustainability goals, and other community goals. Formation A metro district is a quasi-governmental entity formed by a district court process following the approval of the district(s) service plan by the governing body (municipal or county). The process is outlined below: Step 1: Application of Service Plan Consideration to City Step 2: City Review/Consideration/Approval Step 3: Petition by District Electors Filed with Court Step 4: District Court Hearing – court orders election on organization (board election and financial matters) Step 5: Election – authorizes the creation and elects the district’s first board of directors *TABOR election and process is also required before a district may take on multiple-fiscal year debt and levy property taxes. City Role When a district is proposed to be organized within the City, the City Council has the authority to approve, approve with conditions or disapprove the service plan. In exercising this authority, the Council has considerable discretion and the Council’s decision is subject to judicial review only on the basis that its decision was “arbitrary, capricious or unreasonable result.” Through this approval process, the City also has the authority to limit the metro district’s powers and operations under its service plan, such as by limiting the public infrastructure and services that the district can finance and provide under the service plan. The City can also require in the service plan that some or all of the public infrastructure to be constructed be dedicated to the City. For example, utility improvements and streets are typically dedicated to the municipality, but park and recreation improvements are often not. The City can also impose in the service plan a maximum cap on the metro district’s mill levy and on the amount of bonds and other debt the district can issue. If a metro district takes an action that is a material departure from the requirements or limitations of the approved service plan, the municipality approving the plan may file an action in court to enjoin that action. Also, the approved service plan can grant additional enforcement remedies to the municipality. District Powers / Authorized Uses State law permits metro districts to be utilized for a broad range of purposes including the construction and financing of public improvements –transportation, water, sanitary systems, parks and recreation improvements, and others – and/or the operation and maintenance of these public improvements. They may also perform some of the functions that property-owner and homeowner associations typically perform, such as covenant enforcement. And, unless limited in the service plan, a metro district has these powers: (a) to levy property taxes; (b) impose fees and other charges for the facilities and services it provides; (c) issue debt, like bonds; (d) exercise the power of eminent domain; (e) construct authorized public improvements both within and outside its boundaries; and (f) to provide its services directly or through intergovernmental agreements with other governmental entities, such as a municipality, county or other metro district. While metro districts are often used to provide ongoing services, they are more often used to finance public improvements for the use and benefit of the district’s property owners and residents. Eligible capital costs are usually financed through the district’s issuance of general obligation bonds paid from the property taxes levied by the district. When its bonds are properly issued and used for eligible public purposes, the income earned from them by a bond purchaser can be exempt from the purchaser’s federal and state income taxes. It should be noted that the municipality is not financially liable for any financial obligations made by a metro district. The tax-exempt nature of metro district bonds usually results in lower infrastructure financing costs than would be the case with private financing alternatives. Once the initial infrastructure has been completed, a metro district will continue to exist while the infrastructure bonds are being paid, but are often dissolved once the bonds are retired. However, a metro district is permitted, again unless limited by its service plan, to exist in perpetuity in order to provide certain ongoing services to the district’s inhabitants, such as: trash removal and recycling; security services; architectural design review and covenant enforcement; maintenance and administration of the common areas; and the operation and maintenance of the district’s facilities. Governance A metro district is a separate governmental entity governed by its elected board of directors (5 or 7 individuals), subject to the requirements and limitations of its approved service plans, the Special District Act and other applicable law. A developer will typically have control of the district through the buildout phase of a project, after which point it is common for residents and/or business owners to assume control of the district. The electors of a district are those individuals who are registered to vote in Colorado who either: 1) reside in the district, or 2) own taxable real or personal property within the district (i.e., those that will be paying the tax within the district). Miscellaneous • Metro Districts vs. Homeowner’s Associations (HOAs) o Metro districts and HOA’s are similar, but ultimately differ in their legal structure and outcomes that can be achieved. A key difference between the two organizations is that a metro district is a public entity, subject to public accountability requirements of the state. This includes Colorado Open Meeting Laws (§24-6-402, C.R.S.), Colorado Open Records Act (CORA), requirements for the adoption and publishing of annual budgets (§29-1-106, C.R.S.), the provision of public information regarding the district (§32-1-809, C.R.S.), and the district is subject to Colorado’s Taxpayer Bill of Rights (TABOR). As a private, non-profit corporation, a HOA is only accountable to its membership and is not subjected to the public accountability laws listed above. The adoption of an annual budget is required, but audits are only required after reaching certain financial thresholds. o Metro districts have a broader focus on the public benefit of financed amenities. Under a metro district, all district facilities must generally remain open to the public. With this stipulation in mind, metro districts are authorized to construct, maintain, and operate public improvements such as streets, water, sewer, infrastructure, park and recreational improvements, which a HOA is not generally tasked with. HOA improvements are primarily focused on covenant enforcement, design review, trash removal, and general upkeep services. o Revenue generation is also a key difference between the two entity types. In a metro district, revenue can be generated through ad valorem property taxes, which are tax deductible by residents. These districts also have the ability to issue tax exempt bonds and are eligible for a variety of government grants that can potentially lower the costs of funding. In an HOA, revenue is generated primarily through fees and assessments on residents within the community. Whereas property tax is much easier to collect, there is a greater chance that HOA fees will go unpaid. o These differences between metro districts and HOAs allow them to be used for different desired outcomes. A metro district, with its taxing authority, public accountability standards, public benefit requirements, and legal protections, make it a preferable mechanism to fund public infrastructure projects such as streets, water, sanitation, and other public goods in a district. An HOA, conversely, is better suited to provide beatification and improvements to private property within a residential community. • Financial-Political Recourse o Metro districts can and have failed financially resulting in them filing bankruptcy. In such circumstances, the City would have no legal obligation to assume responsibility for any of the district’s bonds and debt nor would the City be required to construct the district’s unfinished infrastructure or start providing the district’s services. Nevertheless, residents/property owners may have an expectation that the municipality will step in to assume the district’s responsibilities and the residents could bring political pressure on the City’s leaders to do so. It’s also possible, though highly unlikely (especially in the context of current metro district law) that a metro district’s financial failure could adversely affect the municipality’s financial rating through… • Regional and State Wide Use o Metro districts are the most common special district utilized in Colorado. Currently there are approximately 1,576 metro districts active state wide. Use of metro districts is most highly concentrated in Adams and Arapahoe County, immediately east of Denver. In these two counties alone, there are 454 metro districts. o The use of metro districts by communities can generally be divides into two categories: 1) utilization as part of the normal course of development to provide basic infrastructure in addition to enhancements and community amenities; 2) targeted utilization for enhanced development outcomes, including delivering non-basic infrastructure, providing development amenities, achieving mixed-use development, and/or other land-use outcomes. o Metro district usage varies significantly by community. The following table highlights usage by community on an land area basis (metro district land area to total municipal land area): % of municipal land area # of metro districts Regional Fort Collins 0.5% 3 Loveland 13% 26 Greeley 2% 3 Johnstown 22% 18 Timnath 50% 18 Windsor 42% 52 State Aurora 27% 205 Denver 10% 45 Littleton 8% 6 Longmont 1% 3 ATTACHMENTS Attachment 1, Current City Metropolitan Districts Policy Attachment 2, Presentation 1 Metro District Policy Discussion Josh Birks and Tom Leeson 8-29-17 Introduction • Increased metro district interest, most of which won’t comply with existing Policy • 5/15 CFC Meeting: Direction to bring additional info and potential policy changes • 8/29 CFC Meeting: Preview options; solicit input • 10/20 Work Session (Upcoming): Full Council discussion 2 Questions for Council Finance Committee • Does the committee see the need to refine or overhaul the policy? • What input/direction does the committee have with regard to the Policy amendment/update options (status quo, refinement, or overhaul)? 3 Metro District Basics A Title 32 special district that utilizes public financing to provide public infrastructure and/or services Examples: • Critical/lacking street infrastructure • Non-potable water systems • Sanitation facilities/infrastructure • Parks/Recreation facilities • Parking structures • Other 4 How Do Metro Districts Work? 5 Service Plan Submittal to City District Court Petition Election Districts are authorized to levy taxes and fees, issue debt, and have the powers of eminent domain when necessary (within the limitations set about by the service plan) Governed by a 5 or 7 member elected board from among the district electorate (reside in the district, own taxable real/personal property within the district) Formation Authority Governance Policy Highlights 6 Commercial/Residential Ratio Mill Levy Caps Debt Limitations Funding Limitations Development should be predominately commercial (greater than 90%) Maximum mill levy set at 40 mills All debt must be paid and district dissolved after no more than 40 years Bias against using districts to fund basic infrastructure improvements Challenges of Current Policy Opportunities 7 • Address past exemptions • Proactively develop policy that accommodates future district applications • Align policy with community goals and priorities • Allow for new infrastructure and services to be provided in districts Opportunities for Improvement Many past exemptions have been made District opportunities limited by 90/10 ratio Future exemption requests are expected to increase Policy Options Address past exemptions • Increase mill levy cap to 50 • Adjust commercial/residential ratio Align with community goals and priorities • Adjust commercial/residential ratio • Additional use guidelines/limitations • Direct policy changes to align to community goals 8 Status Quo Refine Overhaul Process Improvements and Fee Adjustments No changes to current policy Rationale for Policy Overhaul 9 • Align development to City Plan • Promote sustainability goals • Enhance development opportunities • Create additional operational efficiencies • Create/enable public infrastructure Questions for Council Finance Committee • Does the committee see the need to refine or overhaul the policy? • What input/direction does the committee have with regard to the Policy amendment/update options (status quo, refinement, or overhaul)? 10 11 Questions? 12 BACKUPS Metro Districts vs. HOAs 13 Metropolitan Districts HOAs Political subdivisions of the state of Colorado Private, non-profit corporations District subject to all public accountability requirements of the City of Fort Collins (i.e. open meeting laws, open records requests, etc.) Accountability only to dues paying members District subject to all financial accountability requirements of the City of Fort Collins Adoption of an annual budget required All district facilities must generally remain open to the public Exists as a private entity, can limit membership and use of facilities Revenue can be generated through property tax, which are tax deductible by residents Revenue generated through fees Metropolitan District Representation • Metropolitan districts are governed by a Board of Directors of 5 to 7 eligible electors in the district • This Board appoints a district manager for the plan area • State law dictates process for terms of the Board of Directors, offering opportunities for residents within the Metropolitan District to represent the area 14 Metropolitan District Use in Colorado • Most commonly used type of special district in Colorado (1,576 statewide) • Use of Metropolitan Districts are common in smaller communities such as Windsor, Timnath, and Firestone • For larger communities in Northern Colorado, use is limited and targeted towards incentivizing mixed use and targeted amenities development 15 Policy Challenges and Opportunities 16 COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Tom Leeson, Community Development and Neighborhood Services Director Patrick Rowe, Redevelopment Coordinator Date: August 29, 2017 SUBJECT FOR DISCUSSION Waters’ Edge Metropolitan District Service Plan Consideration EXECUTIVE SUMMARY The purpose of this item is to consider the Waters’ Edge Metropolitan District Nos. 1-5 Service Plan. The intent of the proposed Waters’ Edge Metropolitan District Nos. 1-5 (collectively, the “Metro Districts”) is to finance, construct, operate and maintain a number of improvements within the Waters’ Edge development, including: a non-potable water irrigation system, parks and recreation amenities (notably a community center and a sustainability center), and other resident amenities. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED • Does the committee support taking the Waters’ Edge metropolitan district service plan proposal to the full council for its consideration? • What input/direction does the committee have with regard to this service plan proposal? BACKGROUND/DISCUSSION Project Description Actual Communities, Inc. (the “Developer”) has proposed an amenity-rich, active-adult targeted development project called Waters’ Edge. The development covers 235 acres and is planned to include 848 dwelling units and the potential for up to 70,000 sq ft of commercial in the form of a neighborhood center (the “Project”). The Project is located between Douglas Road and Richards Lake Road on either side of Turnberry Road (see location map, Attachment 1). The Project will feature a mix of housing types (patio homes, townhomes, condominium and single family homes), significant open space, parks, a neighborhood commercial center, and plans for three community centers, with the aim of creating an inclusive development that allows residents to remain in their homes as long as possible. The Project is anticipated to be constructed in four separate phases through the year 2026. The first phase of the project is located on the west side of Turnberry, referred to as Waters’ Edge West, and was approved by the City’s Planning and Zoning Board on March 16, 2017. Plans for the eastern phase will be developed and submitted to the City at a future date. The developer proposes the use of metropolitan districts to finance, construct, and operate those improvements authorized by the service plan and specified in Attachment 2, the key elements of which are summarized below: Waters’ Edge West Preliminary Infrastructure Plan Non-potable water irrigation system $1,714,166 Community Center $3,500,000 Sustainability Center $1,500,000 Landscaping (plantings – ½ of which are considered enhancement) $1,313,885 Waters’ Edge East Preliminary Infrastructure Plan Non-potable water irrigation system $1,997,000 Health, Wellness and Senior Center $7,000,000 Rehabilitate Windsor No. 8 Ditch $2,000,000 Landscaping (plantings – ½ of which are considered enhancement) $1,531,000 Service Plan Overview (the service plan is included as Attachment 3): • Purpose: To finance, construct, operate and maintain a number of improvements within the Waters’ Edge development, including: a non-potable water irrigation system, parks and recreation amenities (notably a community center and a sustainability center), and other resident amenities. • Estimated Cost of Improvements in Infrastructure Preliminary Development Plan: Phase 1at $12,481,233 and Phase 2 at $19,167,118; the total between Phase 1 and Phase 2 is $31,648,351. • Mill Levy Cap: 100 mills total (projected at 50 mills debt and 50 mills operating). • Multiple Districts / Construction Phasing / Buildout: Five separate districts, including one (1) management district and four (4) financing districts for the purpose of phasing the financing and construction. Financing District 2 corresponds with Waters’ Edge West, the first phase. The remaining Financing Districts 3 through 5 are located within Waters’ Edge East and will be configured according to the size and configuration of future development phases. • Project Assessment at Buildout: $30,893,997 (year 2026). • Governance: Governance of the districts is expected to be controlled by the developer through build-out, which is defined as the completion of the public/district improvements. The primary governance of all the Metro Districts will be consolidated into a a metro district authority created by intergovernmental agreement between the Metro Districts, as authorized by state law (C.R.S. Section 29-1-203.5) (the “Metro District Authority”). Following build- out, as per the service plan, control of the districts must reside with the residents and property owners of the districts; as build-out is occurring, residents and property owners will gradually have representation as they are elected to each district and incorporated into the authority board. • Fees: The district may impose and collect fees, rates, tolls, penalties, or charges, as a source of revenue for payment of covenant enforcement and/or operation and maintenance. Development Fees: Any development fee shall only be imposed for the repayment of debt and capital costs for residential units. Development fees cannot exceed $2,500 for a single-family residential unit and $1,750 for a multi-family residential unit. No development fee can be collected from property owned by an owner or tenant following the issuance of a certificate of occupancy. • Eminent Domain: The service plan specifically precludes the power of eminent domain. Staff Review and Policy Compliance Although the service plan includes substantial deviations from the City’s Metropolitan District Policy, many aspects of the proposal were viewed positively by staff. Below is staff’s review of the project’s Public Benefit, Policy Compliance, as well as a Financial and Market assessment of for the project. Public Benefit: The proposed Metro Districts would be utilized to fund the construction and on-going O&M of project infrastructure and amenities that are above and beyond the requirements within the City’s Land Use Code. Since the amenities are to be funded by the Metro Districts, the amenities would be open to the public, versus the restriction of a homeowners association (HOA). • Non potable water system: This system is essential to be able to affordably create the project’s expansive natural areas. Combined with xeric landscaping, this development would decrease treated water use by 60% (or 30 million gallons per year) compared to a standard residential development. The non-potable irrigation system will initially be paid for by the land developer and then reimbursed by and dedicated to the Metropolitan District Authority. • Proposal will contribute to the restoration and improvement of the #8 Ditch, currently an eyesore and potential safety hazard, with the intent of providing enhanced open space, trails, and appropriate amenities adjacent to the ditch in alignment w/ the Mountain Vista Subarea Plan. • A Sustainability Center is to be incorporated into the abandoned oil well site. The center could provide a community compost collection area, equipment loans such as electric lawn mowers, electric vehicles to collect compost, solar recharging station for electric equipment and vehicles, and potential solar facilities to provide renewable energy for community buildings • The proposal includes commercial and community areas that could host concerts, workshops, farmers’ market, art classes, health and wellness programs, and other cultural activities, all of which will be open to the public. • Proposal will support Nature in the City goals to provide access to natural environments within a 10 minute walking distance of residents. The design proposes an extensive open space and pocket park network with a planting design that emphasizes habitat and open corridors for wildlife within the neighborhood. Proposal will support urban agriculture through community orchards and gardens. • Open space transitions around the perimeter of the property are enhanced and the incorporation of buffer plantings along the north of the property is extensive. • The proposal includes 3.5 acres of community gardens, orchards and an aquaponics greenhouse that will integrate with the town center grocery store, farmers’ market, farm- to-table café, and community kitchen. • A “town center” east of Turnberry Road with a proposed independent-living facility, grocery store incorporating local food production, health clinic, café, shops, offices, services, social gathering spaces. The town center proposes a 5,000 to 7,500-square-foot community center, described as a place with spaces to gather, work, volunteer, and enjoy social, creative, and cultural activities. The space would include a large multi-purpose room, community kitchen, arts and crafts room, office spaces, and farmers’ market and special event outdoor space. Policy Compliance: In July 2008, the City Council adopted Resolution 2008-069 establishing the guidelines and parameters under which City staff is to review and evaluate metro district service plans filed with the City (the Policy) (Attachment 4). While the Policy also provides guidance to the Council in making its decision of whether or not to approve a service plan, the Policy makes it clear that it is intended to only be a guide for Council and that nothing in the Policy “is intended, nor shall it be construed, to limit the discretion of City Council, which retains full discretion and authority regarding the terms and limitations of all District Service Plans.” The guidelines and parameters set in the Policy for evaluating metro district service plans include: • Total assessed value of the taxable improvements within the metro district at full build- out should be at least $10 million plus CPI increases since 2008 • Development should be “predominantly commercial,” meaning no less than 90% non- residential and no more than 10% residential • Bias against using metro district to fund “basic infrastructure improvements normally required from new development” • Service plan should “enumerate and describe all powers” of the district for which there is a demonstrated need and those powers not needed should not be approved in the plan • The district should not have the power of eminent domain • 40 mills should be the “Maximum Mill Levy” for both debt service and district operations and maintenance • District’s “Financial Plan” should be prepared by an investment bank or financial advisor listed in “Bond Buyer’s Market Place.” • Financial plan should include a “Total Debt Limitation” for the district that should not exceed “100% at projected maximum debt capacity as shown in the Financial Plan” • Service plan should include an “Infrastructure Preliminary Development Plan” • No development fees may be charged by the district unless identified with particularity in service and financial plans • Bonded indebtedness should be limited to what can be serviced by the Maximum Mill Levy • All debt under financial plan should be issued within 15 years of the district’s formation • Debt issued should have a 30-year maximum maturity date, except for a refunding that results in net present value savings • All debt should be paid and district dissolved no more than 40 years after service plan approved • Service plans should require additional Council approval 20 years after district formation and every 10 years thereafter if the district is to continue to provide operation and maintenance services • No issuance of additional debt if district is in default in payment of existing debt, except to refund debt • If multiple districts are to be used, the proposed absorption of the project and the improvements to be financed should be reasonably projected to occur over an extended period of time or it should be a mixed- use project with a minimum of its assessed value derived from non-residential uses • Certain “Material Modifications” of the service plan should be defined in the plan, as well as what are not considered “Material Modifications” (“Material Modification” to a service plan require prior Council approval under the Special District Act) • Service plan should require the district to provide the City with an annual report • Service plan should expressly allow City to impose certain sanctions if district is in material default of the service plan • Again, the Policy provides that it “is intended as a guide only” and not intended “to limit the discretion of the City Council.” Consequently, the Council is free to waive any of the requirements and limitations listed above, as well as impose any other reasonable requirements or limitations in the service plan as a condition of its approval The Waters’ Edge service plan submittal does not conform to the City’s Policy on the following points: • Predominantly Commercial. The proposed development does not comply with the City’s policy that no more than 10% of the development is residential as measured by assessed value. The final service plan submittal does not include any commercial development in the financial plan. Due to the differences of opinion as to how much commercial would be developed, the applicant opted to leave that out of its financial modeling. The prior service plan submittal projected a development that would be 90% residential and 10% commercial by assessed value. • Maximum Mill Levy of 40 mills. The proposed service plan has a maximum mill levy of 100 mills, a 50 mill limit for debt service and a 50 mill limit for operations and maintenance (an initial 100 mills limitation is permitted for operations and maintenance until the issuance of debt – this allows the metro district to derive some revenue and more importantly provides a mill levy placeholder so that residents and owners aren’t caught unawares with an eventual potential 100 mills levy). Although not compliant with City Policy, a 50 mill debt service limit is typical for other communities. The operations and maintenance mill levy appears higher than typical, though these vary substantially according to service offerings and operations/maintenance obligations. The applicant has represented that it is their intent not to have a HOA, but rather to use the Metro District Authority for this purpose. (For context, 50 mills equates to an annual property tax of $1,393 for a property valued at $350,000). The operations and maintenance mill levy limitation is removed once residents have control of the districts/authority, or it may be amended with the prior written approval of the City Manager. • All Debt Issued within 15 Years. The proposed service plan does not require all debt to be issued within 15 years. The applicant was uncomfortable committing to this requirement with the uncertainty of the real estate market cycle and development build- out. • Debt should have a 30-Year Maturity. The proposed service plan does not require all debt to have a 30-year maturity, though the financial plan models 30-year bonds. • Dissolve District(s) and Discharge Debt within 40 Years. The proposed service plan will assume ongoing operation and maintenance services for the water system, community centers, and other service offerings which are meant to exist in perpetuity. • Council Approval at 20 Years and every 10 Years Thereafter. The proposed service plan includes substantial operation and maintenance commitments which the applicant did not feel comfortable subjecting to periodic approval. • Maximum Debt Limitation Equal to Maximum Debt Capacity in Financial Plan. The proposed service plan has a debt limitation that is twice the projected maximum debt capacity as shown in the Financial Plan, which does not conform to the City requirement that the debt limitation equal the maximum debt capacity of the financial plan. The applicant desired to provide for construction and transaction costs increases that can occur over time. Financial and Market Review: On behalf of the City, Economic & Planning Systems Inc. conducted financial feasibility and market analysis to ascertain the financial feasibility of the development project. While this is important, it should also be noted that developments are built over longer periods of time and can/often do make adjustments to product type, inclusions, build-out schedule, etc. if/when that is necessary. That said the review is important to help determine the likelihood of issues and uncover any significant concerns. Note: The EPS report is currently being updated to reflect a revised service plan and financial plan that was more recently provided to the City. It will be available as hand out for the meeting on August 29 th . The existing report conclusions that are not anticipated to change are as follows: • “The proposed build-out of residential units for Water’s Edge is aggressive, especially given the fact that the development is priced at the upper end of the Fort Collins’ market and targeting age-qualified households over 55 years of age. To meet such a build out schedule, the project will either have to lower its price points, market to a wider age distribution, and/or market to households outside of Larimer County (i.e. import buyers)”. o Note: Staff had discussions with the developer regarding this point. The developer responded with their own market study which they used in support of their development program. Additionally, they represent that they have engaged with a builder who also supports the feasibility of their development program. • “The planned 70,000 square feet of commercial space is likely unrealistic given the location of the development. The project is targeting a small grocery store and other neighborhood retail store, which average 5,000 square feet each”. o Note: The developer removed the commercial space from its Financial Plan. They are still planning a component of commercial, though this is planned for a later/last phase and will be adjusted, if necessary, according to market conditions at the time. • “Given the potential difficulty of leasing commercial space at the site as well as the high assessment rate for commercial property, it may be beneficial for the Development to reduce the proposed mill levies on commercial space or otherwise reduce the operating costs for commercial tenants (i.e. below market lease rates)”. o Note: The developer has indicated that the commercial space will pay an equitable share of the costs, but on a mill basis, the levy will be lower than the residential mill levy to reflect the difference in assessment rates. ATTACHMENTS Attachment 1, Location Map Attachment 2, Preliminary Infrastructure Plan Attachment 3, Service Plan (with attachments) Attachment 4, City Metropolitan District Policy Attachment 5, Presentation VINE 9 COLLEGE DOUGLAS PROSPECT TIMBERLINE LEMAY RIVERSIDE MULBERRY TURNBERRY WILLOX COUNTRY CLUB TERRY LAKE RICHARDS LAKE MASON MOUNTAIN VISTA GREGORY LINCOLN GIDDINGS SUMMIT VIEW 9TH 287 REMINGTON JEFFERSON SUNIGA REMINGTON TURNBERRY LINCOLN LEMAY STUART PITKIN STOVER ELIZABETH CONIFER THOREAU LINDEN 13 LINK MIDPOINT BAR HARBOR ABBOTSFORD INTERNATIONAL WELCH GREENFIELDS RIVERSIDE LITTLE JOHN PITKIN I Waters Edge Streets Location Waters' Edge Map EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 1 Public Infrastructure and Estimated Costs Descriptions Units Unit Type Unit Cost Total Cost Estimates Non-potable Water System Irrigation System Non-potable pump station 1 $400,000 $400,000 Irrigation Distribution System 4500 lf $50 $225,000 Open Space Irrigation System 1,089,166 sf $1.00 $1,089,166 Total Irrigation System $1,714,166 Parks and Recreation Community Center (pool, bathhouse, 1 $3,500,000 $3,500,000 artisan workshop, inventor's center) Sustainability Center (composting, solar 1 $ 1,500,000 $1,500,000 farm, charging for electric mowers) Plantings Turfgrass Sod 185,600 sf $0.50 $92,800 Dryland Grass Seeding 769,120 sf $0.06 $46,147 Dryland Grass Seeding (buffer) 150,700 sf $0.06 $9,042 Steel Edging 10,900 lf $2.80 $30,520 Weed Barrier Fabric 203,600 sf $0.20 $40,720 Rock Mulch 203,600 sf $1.40 $285,040 Crusher Fines Paths 7,100 sf $2.25 $15,975 Plant Materials Shade Trees 540 $375 $202,500 Ornamental Tress 691 $250 $172,750 Evergreen Trees 319 $310 $98,890 Junipers 148 $200 $29,600 Fruit Trees 232 $75 $17,400 Shrubs Deciduous shrubs 3,750 $40 $150,000 Evergreen shrubs 609 $50 $30,450 Ornamental grass (5 gal) 2,433 $22 $53,526 Ornamental grass (1 gal) 2,160 $15 $32,400 Boulders 35 tons $175 $6,125 Total Plantings $1,313,885 Fencing Rail Fence 20,580 lf $20 $411,600 Courtyard Gates 50 $600 $30,000 Total Fencing $441,600 Site Furnishings EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 1 Public Infrastructure and Estimated Costs Benches 10 $1,000 $10,000 Open Space Arbor 12 $2,500 $30,000 Patio with Fire Pit 2 $4,500 $9,000 Patio w/fountain 2 $5,000 $10,000 Median Arbor 2 $2,500 $5,000 Arbor Structure and Seat Wall 4 $6,000 $24,000 Total Site Furnishings $88,000 Top Soil, Fine Grading & Prep Soil prep for seed and sod areas 389,200 sf $0.16 $62,272 Soil prep for dryland seed 688,510 sf $0.13 $89,506 Total Soil Prep $151,778 Masonry Neighbor Entry Columns 12 $3,500 $42,000 Primary Entry Monument 1 $24,000 $24,000 Sculpture 1 $60,000 $60,000 Total Masonry $126,000 Retaining Walls Open Space walls Retaining Walls 11038 sf $40 $441,520 Retaining Wall Permitting 1 $ 9,600 $9,600 Retaining wall Engineering 1 $ 6,150 $6,150 Hand Rail Sleeves 12 each $150 $1,800 Hand Rail 118 lf $50 $5,900 Total Retaining Walls $464,970 Total Cost Estimates $9,300,400 Less 1/2 of Plantings, and Top Soil, $732,832 Fine Grading & Prep. Revised Total Cost $8,567,568 Plus allowance @18% for design, 18% $1,542,162 engineering, etc. Plus Construction Management 3.40% $291,297 Contingency 20% $2,080,205 Grand Total $12,481,233 EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 2 Public Infrastructure and Estimated Costs Descriptions Units Unit Type Unit Cost Total Cost Estimates Non-potable Water System Total Irrigation System $1,997,000 Parks and Recreation Health, Wellness and Senior Center (pool, 1 $7,000,000 $7,000,000 meeting rooms, community kitchen) Rehabilitate Windsor No 8 Ditch 1 $ 2,000,000 $2,000,000 Total Plantings $1,531,000 Total Fencing $514,000 Total Site Furnishings $103,000 Top Soil, Fine Grading & Prep $177,000 Total Masonry $147,000 Total Retaining Walls $542,000 Total Cost Estimates $14,011,000 Less 1/2 of Plantings, and Top Soil, $854,000 Fine Grading & Prep. Revised Total Cost $13,157,000 Plus allowance @18% for design, 18% $2,368,260 engineering, etc. Plus Construction Management 3.40% $447,338 Contingency 20% $3,194,520 Grand Total $19,167,118 * Phase 2 is 1.165 times larger than Phase 1 so Phase 2 cost estimates are calculated at 1.165 of Phase 1 {00471143.DOCX v:18 } CONSOLIDATED SERVICE PLAN FOR WATERS’ EDGE METROPOLITAN DISTRICT NOS. 1, 2, 3, 4 AND 5 CITY OF FORT COLLINS, COLORADO Prepared by McGeady Becher P.C. 450 E. 17 th Avenue, Suite 400 Denver, CO 80203-1254 Submittal Date: August 16, 2017 Approval Date: ___________, 2017 {00471143.DOCX v:18 } i TABLE OF CONTENTS I. INTRODUCTION ...............................................................................................................1 A. Purpose and Intent....................................................................................................1 B. Need for the Districts. ..............................................................................................1 C. Objective of the City Regarding District’s Service Plan. ........................................1 II. DEFINITIONS .....................................................................................................................2 III. BOUNDARIES ....................................................................................................................5 A. District Boundaries. .................................................................................................5 B. Potential Annexation Area. ......................................................................................6 IV. PROPOSED LAND USE/POPULATION PROJECTIONS/ASSESSED VALUATION ..6 V. AUTHORITY ESTABLISHMENT ....................................................................................6 VI. DESCRIPTION OF PROPOSED POWERS, IMPROVEMENTS AND SERVICES ........7 A. Types of Improvements. ..........................................................................................7 1. Water Improvements ....................................................................................7 2. Park and Recreation Improvements .............................................................7 3. Mosquito Control .........................................................................................8 4. Infrastructure Preliminary Development Plan .............................................8 B. Other Powers. ...........................................................................................................9 1. Operations and Maintenance........................................................................9 2. Covenant Enforcement.................................................................................9 3. Construction Phasing ...................................................................................9 C. Privately Placed Debt Limitation. ............................................................................9 D. Monies from Other Governmental Sources. ..........................................................10 E. Consolidation Limitation. ......................................................................................10 F. Eminent Domain Limitation. .................................................................................10 G. Inclusion and Exclusion Limitation. ......................................................................10 H. Power to Impose Fees/Limitation on Imposition of Development Fees................10 1. Fees. ...........................................................................................................10 2. Development Fees. .....................................................................................11 I. Service Plan Amendment Requirement. ................................................................11 {00471143.DOCX v:18 } ii J. Total Debt Issuance Limitation. .............................................................................11 K. Limited Mill Levies. ..............................................................................................12 1. Debt Levy...................................................................................................12 2. Operating Levy ..........................................................................................12 L. Approved Development Pan. .................................................................................12 VII. FINANCIAL PLAN...........................................................................................................13 A. General. ..................................................................................................................13 B. Maximum Voted Interest Rate and Maximum Underwriting Discount. ...............13 C. Maximum Debt Mill Levy. ....................................................................................13 D. Debt Repayment Sources. ......................................................................................14 E. Security for Debt. ...................................................................................................14 F. TABOR Compliance. .............................................................................................14 G. District’s Operating Costs. .....................................................................................14 H. Costs of Operation and Maintenance. ....................................................................15 I. Debt Instrument Disclosure Requirement. .............................................................15 VIII. ANNUAL REPORT ..........................................................................................................15 A. General. ..................................................................................................................15 B. Reporting of Significant Events. ............................................................................15 IX. PROPOSED INTERGOVERNMENTAL AGREEMENTS AND EXTRATERRITORIAL SERVICE AGREEMENTS ......................................................16 A. Intergovernmental Agreements in General. ...........................................................16 B. Community Authority Board Establishment Agreement. ......................................16 1. Board Governance .....................................................................................16 2. Service Plan Amendments .........................................................................17 3. Process/Meeting Requirements ..................................................................17 X. DISCLOSURE TO PURCHASERS ..................................................................................18 XI. MATERIAL MODIFICATIONS ......................................................................................18 XII. SANCTIONS .....................................................................................................................19 XIII. CONCLUSION ..................................................................................................................19 {00471143.DOCX v:18 } iii LIST OF EXHIBITS EXHIBIT A-1 Initial Districts Boundary Legal Description EXHIBIT A-2 Inclusion Area Boundary Legal Description EXHIBIT B Vicinity Map EXHIBIT C-1 Initial Districts Boundary Map EXHIBIT C-2 Inclusion Area Boundary Map EXHIBIT D Potential Annexation Area EXHIBIT E Infrastructure Preliminary Development Plan EXHIBIT F Financial Plan EXHIBIT G Phase 1 and Phase 2 Boundary Map EXHIBIT H Form of Establishment Agreement {00471143.DOCX v:18 } 1 I. INTRODUCTION A. Purpose and Intent. The Districts will be metropolitan districts organized pursuant to the Special District Act. The Management District and the Financing Districts are anticipated to enter into the Waters’ Edge Community Authority Board Establishment Agreement (defined herein as the “Establishment Agreement”) which will establish the Waters’ Edge Community Authority (defined herein as the “Authority”) and will be in substantially the form attached hereto as Exhibit H, as the same may be amended from time to time as discussed in Section XI. It is the intent of the Management District and the Financing Districts that the Public Improvements be owned, operated and/or maintained by the Authority. As more particularly described in Section IX.B.1 below, the Authority will be controlled by a seven (7) member board of directors. The Establishment Agreement will provide that the Management District shall have the right to appoint representatives to fill three (3) of the board seats and the Financing Districts shall have the right to each appoint representatives to fill one (1) board seat. The intent of this structure is to provide for resident and property owner participation as the Service Area develops and ultimate transition of control of the operation and maintenance of the Public Improvements to residents and property owners when installation of all of the Public Improvements is complete. The Establishment Agreement will establish processes for financing the design, planning, construction, acquisition, operations and maintenance of the Public Improvements. In addition, the Establishment Agreement will establish the operations and maintenance budgets and operating mill levies from time to time for the then existing and planned Public Improvements. The Districts are an independent unit of local government, separate and distinct from the City and governed by this Service Plan, which has been submitted in accordance with State statute. It is intended that the Districts will provide a part or all of the Public Improvements for the use and benefit of all anticipated inhabitants and taxpayers of the Districts. The primary purpose of the Districts will be to finance, construct, acquire, own, operate and maintain the Public Improvements as further delineated in this Service Plan and any Approved Development Plan. B. Need for the Districts. There are currently no other governmental entities, including the City, located in the immediate vicinity of the Districts that consider it desirable, feasible or practical to undertake the planning, design, acquisition, construction, installation, relocation, redevelopment, financing and operations and maintenance of the Public Improvements needed for the Project. Formation of the Districts is therefore necessary in order for the Public Improvements required for the Project to be provided in the most economic manner possible. C. Objective of the City Regarding District’s Service Plan. The City’s objective in approving the Service Plan for the Districts is to authorize the Districts to provide for the planning, design, acquisition, construction, installation, relocation and redevelopment of the Public Improvements from the proceeds of Debt to be issued by the Districts or the Authority and other legally available revenues. All Debt is expected to be repaid {00471143.DOCX v:18 } 2 by taxes imposed and collected at a mill levy no higher than the Maximum Debt Mill Levy and/or Development Fees. Debt which is issued within these parameters and, as further described in the Financial Plan, will insulate property owners from excessive tax and Development Fee burdens to support the servicing of the Debt and will result in a timely and reasonable discharge of the Debt. The City shall, under no circumstances, be responsible for the Debt of the Districts or the Authority, and the City’s approval of this Service Plan shall in no way be interpreted as an agreement, whether tacit or otherwise, to be financially responsible for the Debt of the Districts or the Authority or for the construction of the Public Improvements. II. DEFINITIONS In this Service Plan, the following terms shall have the meanings indicated below, unless the context hereof clearly requires otherwise: Additional District: means a district entering into the Establishment Agreement pursuant to the provisions of Section III.B. Approved Development Plan: means a development plan or other process established by the City for identifying, among other things, Public Improvements necessary for facilitating development of property within the Service Area as approved by the City pursuant to the City Code, and as amended pursuant to the City Code, from time to time. Authority: means the Waters’ Edge Community Authority established by the Establishment Agreement, as authorized under Title 29 of the Colorado Revised Statutes, as amended from time to time. Board or Boards: means the board of directors of any of the Districts or the board of directors of all the Districts, in the aggregate. Bond, Bonds or Debt: means bonds or other obligations for the payment of which the District has promised to impose an ad valorem property tax mill levy, and/or collect Development Fee revenue. Build Out: means the completion of the installation of the Public Improvements. City: means the City of Fort Collins, Colorado. City Code: means the Code of the City of Fort Collins and any regulations, rules, or policies promulgated thereunder, as the same may be amended from time to time, including, without limitation, City Land Use Code. City Council: means the City Council of the City of Fort Collins, Colorado. City Manager: means the City Manager of the City of Fort Collins, Colorado. City Policy: means the City of Fort Collins, Colorado Policy for Reviewing Proposed Service Plans for Title 32 Metropolitan Districts, as adopted and approved by the City Council on July 9, {00471143.DOCX v:18 } 3 2008, and as may be amended or superseded by a future policy for metropolitan districts as adopted and approved by the City Council. Developer: means Waters’ Edge Investments LLLP, a Colorado limited liability limited partnership, or its designated successors or designated assigns. Development Fee: means the one-time development fee imposed by any of the Districts, subject to the limitations set forth in Section VI.H of the Service Plan. The Development Fee may be used to finance, plan, acquire, and construct the Public Improvements, and pay debt service. District No. 2: means the Waters’ Edge Metropolitan District No. 2. District No. 3: means the Waters’ Edge Metropolitan District No. 3. District No. 4: means the Waters’ Edge Metropolitan District No. 4. District No. 5: means the Waters’ Edge Metropolitan District No. 5. Districts: means the Waters’ Edge Metropolitan District Nos. 1, 2, 3, 4 and 5. “Districts” shall also include the Authority, with regard to those powers authorized to it under Title 29 of the Colorado Revised Statutes, the Special District Act, and the Authority Establishment Agreement. Notwithstanding the above, “Districts” shall not include the Authority with respect to Section V, Section VI.G, Section VI. K, VII.C, VII.D, unless specifically referenced therein. District Debt Mill Levy: means the mill levy imposed by any one of the Districts for payment of Debt. District Operating Mill Levy: means the mill levy imposed by any one of the Districts for payment of general fund expenses, annually appropriated at the discretion of the respective Board. District Total Mill Levy Cap: means the total mill levy limit that can be imposed by any one of the Districts as defined in Section V.K below. End User: means any owner, or tenant of any owner, of any improvement within the District, who is intended to become burdened by the imposition of ad valorem property taxes subject to the Maximum Debt Mill Levy. By way of illustration, a resident homeowner, renter, commercial property owner, or commercial tenant is an End User. The business entity that constructs homes or commercial structures is not an End User. Establishment Agreement: means the Waters’ Edge Community Authority Board Establishment Agreement further described in Section I.A. External Financial Advisor: means a consultant that: (i) is qualified to advise Colorado governmental entities on matters relating to the issuance of securities by Colorado governmental entities, including matters such as the pricing, sales and marketing of such securities and the procuring of bond ratings, credit enhancement and insurance with respect to such securities; (ii) shall be an underwriter, investment banker, or individual listed as a public finance advisor in the {00471143.DOCX v:18 } 4 Bond Buyer’s Municipal Market Place or in the City’s sole discretion, other recognized publication as a provider of financial projections; and (iii) is not an officer or employee of the District. Financing Districts: means Waters’ Edge Metropolitan District Nos. 2, 3, 4 and 5. Financial Plan: means the Financial Plan described in Section VII, and attached as Exhibit F, which describes: (i) how the Public Improvements are to be financed; (ii) how the Debt is expected to be incurred; and (iii) the estimated operating revenue derived from property taxes for the first budget year. The Financial Plan is intended to represent an example of debt issuance and financing structure that may be used by the Districts. Gallagher Adjustment: means that increase or decrease to be made if, on or after January 1, 2018, there are changes in the method of calculating assessed valuation or any constitutionally mandated tax credit, cut or abatement, the mill levy limitation applicable to such Debt may be increased or decreased to reflect such changes, such increases or decreases to be determined by the Authority in good faith, and for which the Authority shall cause the Boards to impose such increased or decreased mill levy on residential property within their respective boundaries, so that to the extent possible, the actual tax revenues generated from the residential property within the Districts subject to the mill levy, as adjusted for changes occurring after January 1, 2018, are neither diminished nor enhanced as a result of such changes. For purposes of the foregoing, a change in the ratio of actual valuation shall be deemed to be a change in the method of calculating assessed valuation. Inclusion Area Boundaries: means the boundaries of the area legally described in Exhibit A-2 and depicted on the Inclusion Area Boundary Map. Inclusion Area Boundary Map: means the map attached hereto as Exhibit C-2, depicting the property proposed for inclusion within a District. Infrastructure Preliminary Development Plan: means the Infrastructure Preliminary Development Plan as described in Section VI.A.4 which includes: (i) a preliminary list of the Public Improvements to be developed by the Authority; (ii) an estimate of the costs of the Public Improvements; and (iii) the map or maps showing the approximate location(s) of the Public Improvements. The Infrastructure Preliminary Development Plan is subject to amendment from time to time by intergovernmental agreement between the Authority and the City. Initial Districts Boundaries: means the boundaries, respectively, of each of the Districts as more specifically described in Exhibit A-1 and depicted on the Initial Districts Boundary Map. Initial Districts Boundary Map: means the map attached hereto as Exhibit C-1, depicting the Districts’ initial boundaries. Management District or District No. 1: means Waters’ Edge Metropolitan District No. 1 Maximum Debt Mill Levy: means the maximum mill levy the District is permitted to impose for payment of Debt, as set forth in Section VII.C below. {00471143.DOCX v:18 } 5 Phase 1: means the boundaries depicted on Exhibit G and described in Section VI.A. 4 of the Service Plan. Phase 2: means the boundaries depicted on Exhibit G and described in Section VI.A. 4 of the Service Plan. Potential Annexation Area: means the boundaries of the area legally described and depicted in Exhibit D. Privately Placed Debt: means Debt that is not offered for sale in a public sale, including, but not limited to Debt placed with the Developer or a bank. Project: means the development commonly referred to as Waters’ Edge. Public Improvements: means a part or all of the improvements authorized to be planned, designed, acquired, constructed, installed, relocated, redeveloped and financed as generally described in Section VI.A below to serve the future taxpayers and inhabitants of the Service Area as determined by the Boards. Service Area: means, collectively, the property within the Initial District Boundaries and the Inclusion Area Boundaries. Service Plan: means this service plan for the Districts, as approved by City Council. Service Plan Amendment: means an amendment to the Service Plan approved by City Council in accordance with the City Charter, City ordinances and applicable State law. Special District Act: means Section 32-1-101, et seq., of the Colorado Revised Statutes, as amended from time to time. State: means the State of Colorado. TABOR: refers to Article X, Section 20 of the Constitution of the State. Taxable Property: means real or personal property subject to ad valorem taxes imposed by the Districts. Total Debt Issuance Limit: means the maximum amount of general obligation Debt the Districts may issue in the aggregate, which amount shall be Sixty-Seven Million Seven Hundred Thirty- Eight Thousand Dollars ($67,738,000). III. BOUNDARIES A. District Boundaries. The area of the Initial Districts Boundaries of District No. 1 includes approximately 0.0574 acres, District No. 2 includes approximately 108.457 acres, less any area dedicated as right-of-way; District No. 3 includes approximately 0.0574 acres; District No. 4 includes approximately 0.0574 acres and District No. 5 includes approximately 0.0574 acres. Legal {00471143.DOCX v:18 } 6 descriptions of the Initial District Boundaries and the Inclusion Area Boundaries are attached hereto as Exhibit A-1 and Exhibit A-2, respectively. A vicinity map is attached hereto as Exhibit B. A map of the Initial District Boundaries is attached hereto as Exhibit C-1, and a map of the Inclusion Area Boundaries is attached hereto as Exhibit C-2. It is anticipated that the Districts’ boundaries may change from time to time as each District undergoes inclusions and exclusions pursuant to Section 32-1-401, et seq., C.R.S., and Section 32-1-501, et seq., C.R.S., subject to the limitations set forth in Article V.G below. B. Potential Annexation Area. The legal description and boundary map of the Potential Annexation Area are attached hereto as Exhibit D. Such Potential Annexation Area is currently not within the boundaries of the City. If, in the future: (i) the City annexes any or all of the Potential Annexation Area and zones the same for development; and (ii) a district is formed within any or all of the Potential Annexation Area and has the same or similar powers and authorities as the Districts, the Districts and the Authority may approve such district becoming a member of the Establishment Agreement. If such district enters into the Establishment Agreement, the Establishment Agreement will be amended to provide for a nine (9) member board of directors for the Authority and such amendment shall not be considered a material modification to this Service Plan and shall not require the approval described in Section XI. Specifically, the Management District shall have the right to appoint representatives to fill four (4) of the board seats and the Financing Districts and the Additional District shall each have the right to appoint a representative to fill one (1) board seat. If an Additional District becomes a member of the Authority, the Financing Districts’ ability to finance operations and maintenance of Public Improvements will include those Public Improvements within the Additional District that the Authority will operate and maintain pursuant to the Establishment Agreement, so as to create a uniform District Operating Mill Levy across the Financing Districts and the Additional District. Nothing in this Section III.B shall obligate the City to modify its Growth Management Area or require the City to annex or zone any property. IV. PROPOSED LAND USE/POPULATION PROJECTIONS/ASSESSED VALUATION The Service Area consists of approximately 234.837 acres of residential land, commercial land and open space/parks. The current assessed valuation of the Service Area is $0 for purposes of this Service Plan and, at build out, is expected to be sufficient to reasonably discharge the Debt under the Financial Plan. The population of all of the Districts at build-out is estimated to be approximately two thousand one hundred twenty (2,120) people. Approval of this Service Plan by the City does not imply approval of the development of a specific area within the Districts, nor does it imply approval of the number of residential units or the total site/floor area of commercial buildings identified in this Service Plan or any of the exhibits attached thereto, unless the same is contained within the Approved Development Plan. V. AUTHORITY ESTABLISHMENT {00471143.DOCX v:18 } 7 Pursuant to the Colorado Constitution, Article XIV, Section 18(2)(a) and (b), and Section 29-1-203, C.R.S., the Districts may cooperate and contract with each other to provide any function, service or facility lawfully authorized to each, and any such contract may provide for the sharing of costs, the imposition of taxes, and the incurring of debt. Specifically, pursuant to Sections 29-1-203 and 29-1-203.5, C.R.S., the Districts are authorized to enter into contracts for the joint exercise of any function, service or facility lawfully authorized to each, including the establishment of a separate legal entity to provide such function, service or facility. It is contemplated herein that the Districts will establish the Authority pursuant to the above mentioned statutes, through the execution of the Authority Establishment Agreement. The Authority shall have the power to exercise all powers which are conferred by law upon a separate legal entity organized pursuant to Sections 29-1-203 and 29-1-203.5, C.R.S., or essential to the provisions of its functions, services and facilities subject to such limitations as are or may be prescribed by law, this Service Plan and the Authority Establishment Agreement. In accordance with Section 29-1-203.5(2)(a), the Authority will be expressly authorized to exercise any general power of the Districts authorized pursuant to the Special District Act and this Service Plan and shall be subject to the limits of this Service Plan. VI. DESCRIPTION OF PROPOSED POWERS, IMPROVEMENTS AND SERVICES The following paragraphs provide a description of the proposed services to be provided by the Districts and the Authority. The Districts are granted the following powers, for the purpose of allowing them to form the Authority and provide the services to the Project directly or through the Authority. Such powers, authorities, services and Public Improvements are as follows: A. Types of Improvements. It is intended that the Districts will provide certain essential public purpose facilities for the use and benefit of the residents in the Service Area. The Districts are expected to finance the construction of improvements and provide such other services as are described in this Service Plan, and only to the extent such services are enumerated herein. 1. Water Improvements. The Districts shall have the power and authority to plan, design, acquire, construct, install, relocate, redevelop, operate and maintain non-potable water irrigation systems including, but not limited to, transmission lines, distribution mains and laterals, storage and treatment facilities, and water rights acquisition for such non-potable water irrigation systems, together with all necessary, incidental and appurtenant facilities, land and easements, and all extensions of and improvements to said facilities. It is anticipated that all water rights will be dedicated to the Authority at no cost to the Authority for such dedication(s). It is also anticipated that these water improvements will be owned and maintained by the Authority to the extent not accepted for ownership, operations and maintenance by any other entity. The Districts shall not have the authority to provide potable water facilities or any related services. 2. Park and Recreation Improvements. The Districts shall have the power and authority to plan, design, acquire, construct, install, relocate, redevelop, operate and maintain park and recreation facilities and programs including, but not limited to, parks, pedestrian ways, {00471143.DOCX v:18 } 8 bike paths, bike storage facilities, signage, interpretive kiosks and facilities, open space, landscaping, cultural activities, community composting programs, community centers, community kitchens, community gardens and orchards, green houses, recreational centers, water bodies, wildlife preservation and mitigation areas, irrigation facilities, playgrounds, pocket parks, swimming pools, and other active and passive recreational facilities, together with all necessary, incidental and appurtenant facilities, land and easements, and all extensions of and improvements to said facilities. It is anticipated that park and recreation improvements not conveyed to the City or other appropriate jurisdiction will be owned and maintained by the Authority. 3. Mosquito Control. The Districts’ shall have the power to provide for the eradication and control of mosquitos, including but not limited to elimination or treatment of breeding grounds and the purchase, lease, contracting or other use of equipment or supplies for mosquito control in accordance with the City Code. In addition, the Districts and the Authority shall not conduct adulticide spraying without the City Manager’s prior consent and only after giving residents of the Districts the prior notice reasonably required by the City Manager. 4. Infrastructure Preliminary Development Plan. The Districts shall have the authority to provide for the planning, design, acquisition, construction, installation, relocation, redevelopment, maintenance and financing of the Public Improvements within and without the boundaries of the Districts, to be more specifically defined in an Approved Development Plan. The Infrastructure Preliminary Development Plan, as set forth in Exhibit E, illustrates the costs of the Public Improvements in both Phase 1 and Phase 2, as the same are depicted in Exhibit G, of the development. All descriptions of the Public Improvements to be constructed, and their related costs, are estimates only and are subject to modification as engineering, development plans, economics, the City’s requirements and construction scheduling may require. The Districts shall be permitted to allocate costs between such categories of the Public Improvements as deemed necessary in their discretion. It is herein acknowledged, and the same is reflected in the Infrastructure Preliminary Development Plan, that the Districts are authorized to finance only fifty percent (50%) of certain landscaping costs, specifically plantings and top soil, fine grading and preparation. With regard to any plantings and/or top soil, fine grading and preparation constructed by any of the Districts, the respective District or the Authority will enter into a cost sharing agreement with the Developer whereby the Developer will reimburse the District or the Authority, respectively, for fifty percent (50%) of the costs associated with such plantings and/or top soil, fine grading and preparation. In the alternative, if the Developer constructs the plantings and/or top soil, fine grading and preparation, the Districts and/or the Authority shall only be authorized to approve payment for the acquisition of such plantings and/or top soil, fine grading and preparation in an amount of fifty percent (50%) of the verified costs associated therewith. The Districts shall not be restricted by the Infrastructure Preliminary Development Plan with regard to any dedications to the Districts or the Authority for ownership, operation and maintenance, including, but not limited to, the dedication of water rights. Upon approval of the Service Plan, the Districts will continue to develop and refine the Infrastructure Preliminary Development Plan and prepare for the issuance of Debt and construction. It is acknowledged that the City has approved an Approved Development Plan for those Public Improvements within Phase 1 of the development, and that the Districts are authorized to finance and construct those Public Improvements for Phase 1, as illustrated in Exhibit E. It is further acknowledged that the City has not approved an Approved Development Plan for Phase 2 Public Improvements. The Districts cannot proceed with financing or construction of those Phase 2 Public {00471143.DOCX v:18 } 9 Improvements within the Infrastructure Preliminary Development Plan until the City has approved an Approved Development Plan with regard to those Phase 2 Public Improvements and memorializes the same in an intergovernmental agreement between the Authority and the City. Due to the preliminary nature of the Infrastructure Preliminary Development Plan with respect to Phase 2, the City shall not be bound by the Infrastructure Preliminary Development Plan in reviewing and approving an Approved Development Plan and the Approved Development Plan shall supersede the Infrastructure Preliminary Development Plan. B. Other Powers. 1. Operations and Maintenance. To the extent provided in the Approved Development Plan or as otherwise agreed by the City, the Authority may dedicate the Public Improvements to the City or other appropriate jurisdiction in a manner consistent with the Approved Development Plan and applicable provisions of the City Code, provided that nothing herein requires the City to accept a dedication. The Districts are specifically authorized to operate and maintain any part or all of the Public Improvements not otherwise conveyed or dedicated to the City or other appropriate entity. The Districts shall also be specifically authorized to conduct operations and maintenance functions related to the Public Improvements that are not provided by the City or other governmental entity, or to the extent that the Districts proposed operational and maintenance functions include services or activities that exceed those provided by the City or other governmental entity. The Districts shall exercise all of their powers to own, operate and maintain the Public Improvements set forth herein by way of the Authority and pursuant to the Establishment Agreement. 2. Covenant Enforcement. In accordance with Section 32-1-1004(8), C.R.S., the Districts shall have the power to provide covenant enforcement and design review services within the Project to the extent the declaration, rules and regulations, or any similar document containing the covenants to be enforced name the Districts as the enforcement and/or design review entity. 3. Construction Phasing. The design, planning, phasing of construction, location and completion of the Public Improvements will be determined by the Districts to coincide with the phasing and development of the Project and the availability of funding sources. The Districts may, in their discretion, phase the construction, completion, operation and maintenance of the Public Improvements or defer, delay, reschedule, rephase, relocate or determine not to proceed with the construction, completion, operation and maintenance of the Public Improvements, and such actions or determinations shall not constitute material modifications of this Service Plan. C. Privately Placed Debt Limitation. Prior to the issuance of any Privately Placed Debt, the Districts shall obtain the certification of an External Financial Advisor substantially as follows: We are [I am] an External Financial Advisor within the meaning of the District’s Service Plan. {00471143.DOCX v:18 } 10 We [I] certify that (1) the net effective interest rate (calculated as defined in Section 32-1-103(12), C.R.S.) to be borne by [insert the designation of the Debt] does not exceed a reasonable current [tax- exempt] [taxable] interest rate, using criteria deemed appropriate by us [me] and based upon our [my] analysis of comparable high yield securities; and (2) the structure of [insert designation of the Debt], including maturities and early redemption provisions, is reasonable considering the financial circumstances of the District. D. Monies from Other Governmental Sources. The Districts shall not apply for or accept Conservation Trust Funds, Great Outdoors Colorado Funds, or other funds available from or through governmental or non-profit entities for which the City is eligible to apply for, except pursuant to an intergovernmental agreement with the City. This Section shall not apply to specific ownership taxes which shall be distributed to and be a revenue source for the Districts without any limitation. E. Consolidation Limitation. It is anticipated that, in connection with the Establishment Agreement, the Districts will pursue consolidation of their boundaries in accordance with the Special District Act at such time as the Project has reached Build Out and the Authority owns and maintains all of the Public Improvements. The approval of the City will be required prior to the consolidation of any one of the Districts with another special district, including, but not limited to, consolidation between or among the Districts. F. Eminent Domain Limitation. The Districts shall not be authorized to utilize the power of eminent domain. G. Inclusion and Exclusion Limitation. Any of the Districts shall have the authority to include within its boundaries any property within the Service Area without the prior written consent of the City. None of the Districts shall include within any of their boundaries any property outside the Service Area without the prior written approval of the City Council. No property that is obligated to pay outstanding Debt shall be excluded by any of the Districts except with the prior written approval of the City Council. No property that was excluded from a District that has issued Debt prior to the exclusion shall be included in another of the Districts except with the prior written approval of the City Council. H. Power to Impose Fees/Limitation on Imposition of Development Fees. 1. Fees. The Districts may impose and collect fees, rates, tolls, penalties, or charges as provided in Section 32-1-1001(1), C.R.S., as amended from time to time, as a source of revenue for payment of covenant enforcement and/or operation and maintenance. {00471143.DOCX v:18 } 11 2. Development Fees. Any Development Fees imposed, shall only be imposed as a source of revenue for repayment of Debt and capital costs. A Development Fee shall not exceed the following limits: (a) For each single-family detached or attached residential unit, the Development Fee shall not exceed Two Thousand Five Hundred Dollars ($2,500). (b) For each multi-family residential unit, the Development Fee shall not exceed One Thousand Seven Hundred Fifty Dollars ($1,750). No Development Fee shall be authorized to be imposed upon or collected from Taxable Property owned or occupied by an End User subsequent to the issuance of a certificate of occupancy for said Taxable Property. I. Service Plan Amendment Requirement. This Service Plan has been designed with sufficient flexibility to enable the Districts and/or the Authority to provide required services and facilities under evolving circumstances without the need for numerous amendments. Modification of the general types of services and facilities that constitute the Public Improvements and changes in proposed configurations, locations or dimensions of the Public Improvements shall be permitted to accommodate development needs consistent with any Approved Development Plan for the Project. The Districts shall be independent units of local government, separate and distinct from the City, and its activities are subject to review by the City Council only insofar as they may deviate in a material manner from the requirements of the Service Plan. Any action of the Districts which violates the limitations set forth in this Service Plan shall be deemed to be a material modification unless otherwise agreed by the City Manager or otherwise expressly provided herein. Any determination by the City Manager that a departure is not a material modification shall be conclusive and final and shall bind all residents, property owners and others affected by such departure. The Districts may seek formal approval from the City Manager of modifications to this Service Plan which are not material, but for which the Districts may desire a written acknowledgement and approval. Such approval shall be conclusive and final. J. Total Debt Issuance Limitation. The Districts shall not issue Debt in excess of the Total Debt Issuance Limit; provided, however, any Debt incurred by intergovernmental agreement between one or more of the Districts or between one or more of the Districts and the Authority of any refunded Debt shall not count against the Total Debt Issuance Limit. Any Debt, issued with a pledge or which results in a pledge, that exceeds the Maximum Debt Mill Levy shall be deemed a material modification of this Service Plan pursuant to Section 32-1-207, C.R.S. and shall not be an authorized issuance of Debt unless and until such material modification has been approved by the City Council as part of a Service Plan Amendment. {00471143.DOCX v:18 } 12 K. Limited Mill Levies. It is anticipated that the Districts will impose a District Operating Mill Levy and a District Debt Mill Levy on all property within the Districts which will be pledged for payment of operations, maintenance, construction, financing, and debt service associated with the Public Improvements, respectively. The District Total Mill Levy Cap shall not exceed a combined District Debt Mill Levy and District Operating Mill Levy of one hundred (100) mills subject to the Gallagher Adjustment, until the conditions of Section VII. C have been met regarding the Maximum Debt Mill Levy or Section VI.K.2 have been met regarding the Operating Mill Levy. The District Debt Mill Levy and the District Operating Mill Levy shall be imposed uniformly on all residential property with the Districts’ boundaries. 1. Debt Levy. The Financing Plan assumes fifty (50) mills will be imposed as the District Debt Mill Levy. The Districts shall not impose a District Debt Mill Levy that is greater than the Maximum Debt Mill Levy. 2. Operating Levy. The District Operating Mill Levy is projected to be fifty (50) mills. The District Operating Mill Levy will be set to meet together with the projected fee revenue to be collected, the budgetary needs of the Districts on an annual basis. Provided, however, once a District issues Bonds, the Districts shall not impose a District Operating Mill Levy that is greater than the District Operating Mill Levy Cap of fifty (50) mills, subject to the Gallagher Adjustment, unless the Board of Directors for the Authority has voted in favor of imposing a District Operating Mill Levy greater than fifty (50) mills, subject to the Gallagher Adjustment, and either: (a) The City Manager provides prior written approval for such increase; or (b) a majority of the Board of Directors of the Authority are residents of the Districts. L. Approved Development Pan. The Districts shall have the authority to provide for the planning, design, acquisition, construction, installation, relocation, redevelopment, maintenance, and financing of the Public Improvements within and without the boundaries of the Districts, as the same are more specially defined in the Approved Development Plan. The Public Improvements will be designed in such a way as to ensure that the Public Improvements standards will be consistent with or exceed the standards of the City Code and shall be in accordance with the requirements of the Approved Development Plan. All descriptions of the Public Improvements to be constructed, and their related costs, are estimates only and are subject to modification as engineer development plans, economics, the City’s requirements, and construction scheduling may require. The Districts may, in their discretion, phase the construction, completion, operation and maintenance of the Public Improvements or defer, delay, reschedule, rephase, relocate or determine not to proceed with the construction, completion, operation and maintenance of the Public Improvements, and such actions or determinations shall not constitute material modifications of this Service Plan. {00471143.DOCX v:18 } 13 VII. FINANCIAL PLAN A. General. The Districts shall be authorized to provide for the planning, design, acquisition, construction, installation, relocation and/or redevelopment of the Public Improvements from its revenues and by and through the proceeds of Debt to be issued by the Districts or the Authority. The Financial Plan for the Districts shall be to issue such Debt as the Districts can reasonably be paid from revenues derived from the Maximum Debt Mill Levy, Development Fees and other legally available revenues. The total Debt that the Districts and the Authority shall be permitted to issue, subject to the limitations set forth herein, shall not exceed the Total Debt Issuance Limit and shall be permitted to be issued on a schedule and in such year or years as the Districts determine shall meet the needs of the Financial Plan referenced above and phased to serve development as it occurs. All bonds and other Debt issued by the Districts may be payable from any and all legally available revenues of the Districts, including general ad valorem taxes to be imposed upon all Taxable Property of the Districts (and associated specific ownership tax revenues) and Development Fees. Prior to the issuance of Debt, it is anticipated that the Developer may advance funds to the Districts and the Authority to pay the organizational costs of the Districts and the Authority and costs for constructing and installing Public Improvements. The Districts and the Authority shall be authorized to reimburse such Developer advances with interest from Debt proceeds or other legally available revenues. B. Maximum Voted Interest Rate and Maximum Underwriting Discount. The interest rate on any Debt is expected to be the market rate at the time the Debt is issued. In the event of a default, the proposed maximum interest rate on any Debt is not expected to exceed eighteen percent (18%). The proposed maximum underwriting discount will be five percent (5%). Debt, when issued, will comply with all relevant requirements of this Service Plan, State law and Federal law as then applicable to the issuance of public securities. C. Maximum Debt Mill Levy. The Maximum Debt Mill Levy shall be the maximum mill levy any District is permitted to impose upon the Taxable Property of such District for payment of Debt, and shall be determined as follows: 1. For the portion of any aggregate District’s Debt which exceeds fifty percent (50%) of the District’s assessed valuation, the Maximum Debt Mill Levy for such portion of Debt shall be fifty (50) mills, subject to the Gallagher Adjustment, less the number of mills necessary to pay unlimited mill levy Debt described in Section VII.C.2 below; 2. For the portion of any aggregate District’s Debt which is equal to or less than fifty percent (50%) of the District’s assessed valuation, either on the date of issuance or at any time thereafter, the mill levy to be imposed to repay such portion of Debt shall not be subject to the Maximum Debt Mill Levy and, as a result, the mill levy may be such amount as is necessary to pay the debt service on such Debt, without limitation of rate; and {00471143.DOCX v:18 } 14 3. For purposes of the foregoing, once Debt has been determined to be within Section VII.C.2 above, so that the District is entitled to pledge to its payment an unlimited ad valorem mill levy, the District may provide that such Debt shall remain secured by such unlimited mill levy, notwithstanding any subsequent change in the District’s Debt to assessed ratio. All Debt issued by the District must be issued in compliance with the requirements of Section 32-1-1101, C.R.S. and all other requirements of State law. D. Debt Repayment Sources.The Districts may impose a mill levy on Taxable Property within its boundaries as a primary source of revenue for repayment of debt service and for operations and maintenance. The Districts and the Authority may also rely upon various other revenue sources authorized by law, except to the extent limited by this Service Plan. At the Districts’ and/or Authority’s discretion, these may include the power to assess Development Fees as discussed in Section VI.H. In no event shall the District Debt Mill Levy exceed the Maximum Debt Mill Levy, except as provided in Section VII.C.2 above. E. Security for Debt. The Districts shall not have the authority and shall not pledge any revenue or property of the City as security for the indebtedness set forth in this Service Plan. Approval of this Service Plan shall not be construed as a guarantee by the City of payment of any of the District’s obligations; nor shall anything in the Service Plan be construed so as to create any responsibility or liability on the part of the City in the event of default by the Districts in the payment of any such obligation. F. TABOR Compliance. The Districts and the Authority will comply with the provisions of TABOR. G. District’s Operating Costs. The estimated cost of engineering services, legal services and administrative services, together with the estimated costs of the Districts’ organization and initial operations, are anticipated to be One Hundred Fifty Thousand Dollars ($150,000), which will be eligible for reimbursement from Debt proceeds. This amount does not include the cost for land acquisition or water acquisition, as land and water rights are anticipated to be dedicated to the Authority at no cost. In addition to the capital costs of the Public Improvements, the Districts will require operating funds for administration and to plan and cause the Public Improvements to be constructed and maintained. The first year’s operating budget is estimated to be One Hundred Fifty Thousand Dollars ($150,000) which is anticipated to be derived from property taxes and other revenues. The Maximum Debt Mill Levy for the repayment of Debt shall not apply to each of the Districts’ ability to increase its mill levy as necessary for provision of operation and maintenance services to its taxpayers and service users. It is anticipated that the Developer will advance funds to the Authority to pay operating costs until such time as the Authority has {00471143.DOCX v:18 } 15 sufficient revenue from the Districts’ operation and maintenance mill levy. The Authority shall be authorized to reimburse the Developer for such advances with interest. H. Costs of Operation and Maintenance. The Districts shall be responsible for raising revenue to fund the operation and maintenance obligations of the Authority, including maintaining and repairing the Improvements as shall be more fully set forth in the Establishment Agreement. The costs will include, but not be limited to, operation, maintenance and repair of facilities, engineering, legal, audit, and administrative services, utilities, and other expenses related to the administration and operation of the Districts. The budget adopted by the Authority will authorize expenditures for the Districts’ administration and, together with the budgets of the other Districts, the funding of the Authority’s operation and maintenance of the Public Improvements. Neither the Districts nor the Authority shall have the authority to provide maintenance to any Public Improvements transferred to the County without the prior written approval of the City. I. Debt Instrument Disclosure Requirement. In the text of each Bond and any other instrument representing and constituting Debt, the Districts or the Authority, as appropriate, shall set forth a statement in substantially the following form: By acceptance of this instrument, the owner of this Bond agrees and consents to all of the limitations in respect of the payment of the principal of and interest on this Bond contained herein, in the resolution authorizing the issuance of this Bond and in the Service Plan for creation of the Districts. Similar language describing the limitations in respect of the payment of the principal of and interest on Debt set forth in this Service Plan shall be included in any document used for the offering of the Debt for sale to persons, including, but not limited to, a developer of property within the boundaries of the Districts. VIII. ANNUAL REPORT A. General. The Districts shall be responsible for submitting an annual report to the City Clerk no later than September 1 of each year for the year ending the preceding December 31. The City may, in its sole discretion, waive this requirement in whole or in part. B. Reporting of Significant Events. Unless waived by the City, the annual report shall include the following: {00471143.DOCX v:18 } 16 1. A narrative summary of the progress of the Districts in implementing the Service Plan for the report year; 2. Except when exemption from audit has been granted for the report year under the Local Government Audit Law, the audited financial statements of the Districts for the report year, including a statement of financial condition (i.e., balance sheet) as of December 31 of the report year and the statement of operations (i.e., revenues and expenditures) for the report year; 3. Unless disclosed within a separate schedule to the financial statements, a summary of the capital expenditures incurred by the Districts in the development of Public Improvements in the report year; 4. Unless disclosed within a separate schedule to the financial statements, a summary of the financial obligations of the Districts at the end of the report year, including the amount of outstanding indebtedness, the amount and terms of any new Districts indebtedness or long-term obligations issued in the report year, the amount of payment or retirement of existing indebtedness of the Districts in the report year, the total assessed valuation of all Taxable Property within the Districts as of January 1 of the report year and the current mill levy of the Districts pledged to debt retirement in the report year; and 5. Any other information deemed relevant by the City Council or deemed reasonably necessary by the City Manager. In the event the annual report is not timely received by the City Clerk or is not fully responsive, notice of such default shall be given to the Board at its last known address. The failure of the District to file the annual report within forty-five (45) days of the mailing of such default notice by the City Clerk may constitute a material modification of the Service Plan, at the discretion of the City Manager. IX. PROPOSED INTERGOVERNMENTAL AGREEMENTS AND EXTRATERRITORIAL SERVICE AGREEMENTS A. Intergovernmental Agreements in General. The arrangements for financing, acquiring, designing, planning, constructing, completing, operating and maintaining the Public Improvements will be set forth in the Establishment Agreement between the Management District and the Financing Districts and/or the Authority, as such agreements may be amended from time to time, which may be entered into, by and between the Management District and/or one or more of the Districts, and/or the Authority, as development progresses within the Project. B. Community Authority Board Establishment Agreement. 1. Board Governance. The Establishment Agreement will provide initially for a seven (7) member board to be comprised of three (3) members appointed by the Management District and {00471143.DOCX v:18 } 17 one (1) member appointed by each Financing District, unless amended pursuant to Section III.B, which amendment shall not be considered a material modification to this Service Plan and shall not require the approval described in Section XI. The Establishment Agreement will provide, however, that in all events, at such time as the Project reaches Build Out, the majority of the members of the Authority will be residents and property owners within the Project not affiliated with the Developer. The foregoing notwithstanding, in the event any of the District(s) does not appoint the required number of member(s) to the Authority, the total number of members on the Authority shall be reduced and the number of Authority members that constitute a quorum shall be reduced such that the Authority may continue to function despite such vacancy or vacancies. 2. Service Plan Amendments. The Establishment Agreement will provide that any District may seek an amendment to its Service Plan in accordance with State and City procedures; provided, however, the Authority must give prior written consent to any Service Plan amendment that would alter such District’s ability to perform its obligations under the Establishment Agreement. 3. Process/Meeting Requirements. In addition to conformance with all meeting requirements that would apply to a Title 32 metropolitan district, the Establishment Agreement will establish the following process/meeting requirements for the Authority and the Districts: (a) Prior to any Bond issuance, the Authority and/or the issuing District shall discuss the proposed Debt issuance at a minimum of two (2) public meetings, noticed in accordance with State law, to provide additional opportunity for resident and property owner input prior to the adoption of a resolution to issue such Debt. (b) Prior to the issuance of a certificate of occupancy for a residence in the Service Area, the Authority will establish a website, or comparable then current technology, for itself and the Districts which website will be available to all residents and property owners within the Districts to provide an up-to-date schedule of all meetings of the Districts, the Districts’ current budget and mill levy and fee imposition and such other information as may be reasonably determined by the Authority from time-to-time, including, but not limited to, information regarding the park and recreational facilities and programming. (c) Prior to the adoption of any budget or budget amendment, the Authority shall have a minimum of two (2) public meetings, noticed in accordance with State law, to consider such budget to provide an expanded opportunity for resident and property owner participation in such budget process. (d) The Authority agrees that the public records it maintains shall be the public record for all the Districts and the Authority shall adopt rules and regulations regarding access to these public records by any of the Districts and the public upon request. All intergovernmental agreements must be for the purposes, facilities, services or agreements lawfully authorized to be provided by the Districts, including but not limited to the Establishment Agreement, pursuant to the State Constitution, Article XIV, Section {00471143.DOCX v:18 } 18 18(2)(a) and Sections 29-1-201, et seq., C.R.S. To the extent practicable, the Districts may enter into additional intergovernmental and agreements with private parties to better ensure long-term provisions of the Public Improvements or for other lawful purposes of the District as necessary to carry out the Approved Development Plan. X. DISCLOSURE TO PURCHASERS The Districts and/or the Authority will use reasonable efforts to ensure that the residential builders of the property located within the Districts provide written notice to all purchasers of property in the Districts regarding the Maximum Debt Mill Levy, as well as a general description of the Districts’ authority to impose and collect rates, fees, Development Fees, tolls and charges. The form of notice shall be filed with and approved by the City Manager prior to the initial issuance of the Debt of the District imposing the mill levy which is the subject of the Maximum Debt Mill Levy. XI. MATERIAL MODIFICATIONS Material modifications to this Service Plan may be made only in accordance with Section 32-1-207, C.R.S. Departures from the Service Plan that constitute a material modification include without limitation: 1. Actions or failures to act that create greater financial risk or burden than that contemplated in this Service Plan; 2. Performance of a service or function or acquisition of a major facility that is not closely related to a service, function or facility authorized in the Service Plan; and 3. Any other action or modification that is identified in this Service Plan as a material modification. Actions that are not to be considered material modification include, without limitation, changes in quantities of facilities or equipment, immaterial cost difference, and actions expressly authorized in the Service Plan. Further, any amendment to the Establishment Agreement shall not be considered a material modification to this Service Plan if: (i) approved by the Board of Directors for the Authority at such time as residents control the majority of such Board of Directors; and (ii) if such amendment is reviewed and approved by the City Manager. {00471143.DOCX v:18 } 19 XII. SANCTIONS Should any of the Districts or the Authority undertake any act prohibited under this Service Plan or fail to act as required by this Service Plan, or such act or failure to act constitutes a material modification to the Service Plan as set forth in Section 32-1-207, C.R.S., the City may impose one (1) or more of the following sanctions, as it deems appropriate: 1. Exercise any applicable remedy under the Special District Act; 2. Withhold the issuance of any permit, authorization, acceptance or other administrative approval, or withhold any cooperation, necessary for the Districts’ development or construction or operation of improvements or provisions of service; 3. Exercise any legal remedy under the terms of any intergovernmental agreement which the District is in default; or 4. Exercise any other legal remedy, including seeking injunctive relief against the District, to ensure compliance with the provisions of the Service Plan or applicable law. XIII. CONCLUSION It is submitted that this Service Plan for the Districts, as required by Section 32-1-203(2), C.R.S., and the City Policy, establishes that: 1. There is sufficient existing and projected need for organized service in the area to be serviced by the Districts; 2. The existing service in the area to be served by the Districts is inadequate for present and projected needs; 3. The Districts are capable of providing economical and sufficient service to the area within its proposed boundaries; and 4. The area to be included in the Districts has, or will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. 5. Adequate service is not, and will not be, available to the area through the City or county or other existing municipal or quasi-municipal corporations, including existing special districts, within a reasonable time and on a comparable basis. 6. The facility and service standards of the Districts are compatible with the facility and service standards of the City within which the special district is to be located and each municipality which is an interested party under Section 32-1-204(1), C.R.S. 7. The proposal is in substantial compliance with a comprehensive plan adopted pursuant to the City Code. {00471143.DOCX v:18 } 20 8. The proposal is in compliance with any duly adopted City, regional or state long-range water quality management plan for the area. 9. The creation of the Districts is in the best interests of the area proposed to be served. {00471143.DOCX v:18 } A-1-1 EXHIBIT A-1 Initial District Boundary Legal Description WATERS’ EDGE METROPOLITAN DISTRICT NO. 1 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 as bearing North 00°28’06” East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone, North American Datum 1983/2011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00°28’06” East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar Way; THENCE South 89°31’52” East along said extension a distance of 30.00 feet to the East Right-of- Way line of Turnberry Road; THENCE continuing along said extension South 89°31’52” East a distance of 24.00 feet to the POINT OF BEGINNING; THENCE North 00°28’06” East a distance of 50.00 feet; THENCE South 89°31’52” East a distance of 50.00 feet; THENCE South 00°28’06” West a distance of 50.00 feet; THENCE North 89°31’52” West a distance of 50.00 feet to the POINT OF BEGINNING.; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (±). SURVEYOR’S STATEMENT I, Steven Parks, a Colorado Licensed Professional Land Surveyor do hereby state that this Parcel Description was prepared under my personal supervision and checking, and that it is true and correct to the best of my knowledge and belief. ___________________________________________________________ Steven Parks - on behalf of King Surveyors Colorado Licensed Professional Land Surveyor #38348 KING SURVEYORS 650 East Garden Drive Windsor, Colorado 80550 (970) 686-5011 O:\2015374-B\PROP_DESC\2015374B-D2-OVERALL BD.docPage 1 of 2 WATERS’ EDGE METROPOLITAN DISTRICT NO. 2 A parcel of land, located in the South Half (S1/2) of Section Thirty (30), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: Lots 1 through 345 and Tracts AA, BB, A, B, C, D, E, F, G, H, I, J, K, K-1, K-2, L, L-1, L-2, M, M-1, M-2, N, O, P, Q, R, S, T, U, V, W, X, Y and Z of Waters Edge as recorded July 19, 2010 as Reception No. 20100041008 of the records of the Larimer County Clerk and Recorder, located in the South Half (S1/2) of Section Thirty (30), Township Eight North (T.8N.), Range Sixty-eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado. Said described parcel of land contains 88.126 acres, more or less. SURVEYOR’S STATEMENT I, Steven Parks, a Colorado Licensed Professional Land Surveyor do hereby state that this Parcel Description was prepared under my personal supervision and checking, and that it is true and correct to the best of my knowledge and belief. ___________________________________________________________ Steven Parks - on behalf of King Surveyors Colorado Licensed Professional Land Surveyor #38348 KING SURVEYORS 650 East Garden Drive Windsor, Colorado 80550 (970) 686-5011 O:\2015374-B\PROP_DESC\2015374B-D3-PARCEL.doc Page 1 of 2 WATERS’ EDGE METROPOLITAN DISTRICT NO. 3 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 as bearing North 00°28’06” East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone, North American Datum 1983/2011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00°28’06” East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar Way; THENCE South 89°31’52” East along said extension a distance of 30.00 feet to the East Right-of- Way line of Turnberry Road; THENCE continuing along said extension South 89°31’52” East a distance of 24.00 feet to the POINT OF BEGINNING; THENCE South 89°31’52” East a distance of 50.00 feet; THENCE South 00°28’06” West a distance of 50.00 feet; THENCE North 89°31’52” West a distance of 50.00 feet; THENCE North 00°28’06” East a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (±). SURVEYOR’S STATEMENT I, Steven Parks, a Colorado Licensed Professional Land Surveyor do hereby state that this Parcel Description was prepared under my personal supervision and checking, and that it is true and correct to the best of my knowledge and belief. ___________________________________________________________ Steven Parks - on behalf of King Surveyors Colorado Licensed Professional Land Surveyor #38348 KING SURVEYORS 650 East Garden Drive Windsor, Colorado 80550 (970) 686-5011 O:\2015374-B\PROP_DESC\2015374B-D4-PARCEL.doc Page 1 of 2 WATERS’ EDGE METROPOLITAN DISTRICT NO. 4 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 as bearing North 00°28’06” East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone, North American Datum 1983/2011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00°28’06” East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar Way; THENCE South 89°31’52” East along said extension a distance of 30.00 feet to the East Right-of- Way line of Turnberry Road; THENCE continuing along said extension South 89°31’52” East a distance of 74.00 feet to the POINT OF BEGINNING; THENCE North 00°28’06” East a distance of 50.00 feet; THENCE South 89°31’52” East a distance of 50.00 feet; THENCE South 00°28’06” West a distance of 50.00 feet; THENCE North 89°31’52” West a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (±). SURVEYOR’S STATEMENT I, Steven Parks, a Colorado Licensed Professional Land Surveyor do hereby state that this Parcel Description was prepared under my personal supervision and checking, and that it is true and correct to the best of my knowledge and belief. ___________________________________________________________ Steven Parks - on behalf of King Surveyors Colorado Licensed Professional Land Surveyor #38348 KING SURVEYORS 650 East Garden Drive Windsor, Colorado 80550 (970) 686-5011 O:\2015374-B\PROP_DESC\2015374B-D5-PARCEL.doc Page 1 of 2 WATERS’ EDGE METROPOLITAN DISTRICT NO. 5 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 as bearing North 00°28’06” East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone, North American Datum 1983/2011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00°28’06” East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar Way; THENCE South 89°31’52” East along said extension a distance of 30.00 feet to the East Right-of- Way line of Turnberry Road; THENCE continuing along said extension South 89°31’52” East a distance of 74.00 feet to the POINT OF BEGINNING; THENCE South 89°31’52” East a distance of 50.00 feet; THENCE South 00°28’06” West a distance of 50.00 feet; THENCE North 89°31’52” West a distance of 50.00 feet; THENCE North 00°28’06” East a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (±). SURVEYOR’S STATEMENT I, Steven Parks, a Colorado Licensed Professional Land Surveyor do hereby state that this Parcel Description was prepared under my personal supervision and checking, and that it is true and correct to the best of my knowledge and belief. ___________________________________________________________ Steven Parks - on behalf of King Surveyors Colorado Licensed Professional Land Surveyor #38348 KING SURVEYORS 650 East Garden Drive Windsor, Colorado 80550 (970) 686-5011 {00471143.DOCX v:18 } A-2-1 EXHIBIT A-2 Inclusion Area Boundary Legal Description {00471143.DOCX v:18 } B-1 EXHIBIT B Vicinity Map {00471143.DOCX v:18 } C-1-1 EXHIBIT C-1 Initial District Boundary Map SUBJECT PARCEL 2500 SQ.FT. 0.057 ACRES 650 E. Garden Drive | Windsor, Colorado 80550 phone: (970) 686-5011 | fax: (970) 686-5821 KING SURVEYORS email: contact@KingSurveyors.com P R O F E S S I O N A L L A N D S U R V E Y O R  650 E. Garden Drive | Windsor, Colorado 80550 phone: (970) 686-5011 | fax: (970) 686-5821 KING SURVEYORS email: contact@KingSurveyors.com SUBJECT PARCEL 2500 SQ.FT. 0.057 ACRES 650 E. Garden Drive | Windsor, Colorado 80550 phone: (970) 686-5011 | fax: (970) 686-5821 KING SURVEYORS email: contact@KingSurveyors.com P R O F E S S I O N A L L A N D S U R V E Y O R  SUBJECT PARCEL 2500 SQ.FT. 0.057 ACRES 650 E. Garden Drive | Windsor, Colorado 80550 phone: (970) 686-5011 | fax: (970) 686-5821 KING SURVEYORS email: contact@KingSurveyors.com P R O F E S S I O N A L L A N D S U R V E Y O R  SUBJECT PARCEL 2500 SQ.FT. 0.057 ACRES 650 E. Garden Drive | Windsor, Colorado 80550 phone: (970) 686-5011 | fax: (970) 686-5821 KING SURVEYORS email: contact@KingSurveyors.com P R O F E S S I O N A L L A N D S U R V E Y O R  {00471143.DOCX v:18 } C-2-1 EXHIBIT C-2 Inclusion Area Boundary Map {00471143.DOCX v:18 } D-1 EXHIBIT D Potential Annexation Area {00471143.DOCX v:18 } E-1 EXHIBIT E Infrastructure Preliminary Development Plan EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 1 Public Infrastructure and Estimated Costs Descriptions Units Unit Type Unit Cost Total Cost Estimates Non-potable Water System Irrigation System Non-potable pump station 1 $400,000 $400,000 Irrigation Distribution System 4500 lf $50 $225,000 Open Space Irrigation System 1,089,166 sf $1.00 $1,089,166 Total Irrigation System $1,714,166 Parks and Recreation Community Center (pool, bathhouse, 1 $3,500,000 $3,500,000 artisan workshop, inventor's center) Sustainability Center (composting, solar 1 $ 1,500,000 $1,500,000 farm, charging for electric mowers) Plantings Turfgrass Sod 185,600 sf $0.50 $92,800 Dryland Grass Seeding 769,120 sf $0.06 $46,147 Dryland Grass Seeding (buffer) 150,700 sf $0.06 $9,042 Steel Edging 10,900 lf $2.80 $30,520 Weed Barrier Fabric 203,600 sf $0.20 $40,720 Rock Mulch 203,600 sf $1.40 $285,040 Crusher Fines Paths 7,100 sf $2.25 $15,975 Plant Materials Shade Trees 540 $375 $202,500 Ornamental Tress 691 $250 $172,750 Evergreen Trees 319 $310 $98,890 Junipers 148 $200 $29,600 Fruit Trees 232 $75 $17,400 Shrubs Deciduous shrubs 3,750 $40 $150,000 Evergreen shrubs 609 $50 $30,450 Ornamental grass (5 gal) 2,433 $22 $53,526 Ornamental grass (1 gal) 2,160 $15 $32,400 Boulders 35 tons $175 $6,125 Total Plantings $1,313,885 Fencing Rail Fence 20,580 lf $20 $411,600 Courtyard Gates 50 $600 $30,000 Total Fencing $441,600 Site Furnishings EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 1 Public Infrastructure and Estimated Costs Benches 10 $1,000 $10,000 Open Space Arbor 12 $2,500 $30,000 Patio with Fire Pit 2 $4,500 $9,000 Patio w/fountain 2 $5,000 $10,000 Median Arbor 2 $2,500 $5,000 Arbor Structure and Seat Wall 4 $6,000 $24,000 Total Site Furnishings $88,000 Top Soil, Fine Grading & Prep Soil prep for seed and sod areas 389,200 sf $0.16 $62,272 Soil prep for dryland seed 688,510 sf $0.13 $89,506 Total Soil Prep $151,778 Masonry Neighbor Entry Columns 12 $3,500 $42,000 Primary Entry Monument 1 $24,000 $24,000 Sculpture 1 $60,000 $60,000 Total Masonry $126,000 Retaining Walls Open Space walls Retaining Walls 11038 sf $40 $441,520 Retaining Wall Permitting 1 $ 9,600 $9,600 Retaining wall Engineering 1 $ 6,150 $6,150 Hand Rail Sleeves 12 each $150 $1,800 Hand Rail 118 lf $50 $5,900 Total Retaining Walls $464,970 Total Cost Estimates $9,300,400 Less 1/2 of Plantings, and Top Soil, $732,832 Fine Grading & Prep. Revised Total Cost $8,567,568 Plus allowance @18% for design, 18% $1,542,162 engineering, etc. Plus Construction Management 3.40% $291,297 Contingency 20% $2,080,205 Grand Total $12,481,233 EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 2 Public Infrastructure and Estimated Costs Descriptions Units Unit Type Unit Cost Total Cost Estimates Non-potable Water System Total Irrigation System $1,997,000 Parks and Recreation Health, Wellness and Senior Center (pool, 1 $7,000,000 $7,000,000 meeting rooms, community kitchen) Rehabilitate Windsor No 8 Ditch 1 $ 2,000,000 $2,000,000 Total Plantings $1,531,000 Total Fencing $514,000 Total Site Furnishings $103,000 Top Soil, Fine Grading & Prep $177,000 Total Masonry $147,000 Total Retaining Walls $542,000 Total Cost Estimates $14,011,000 Less 1/2 of Plantings, and Top Soil, $854,000 Fine Grading & Prep. Revised Total Cost $13,157,000 Plus allowance @18% for design, 18% $2,368,260 engineering, etc. Plus Construction Management 3.40% $447,338 Contingency 20% $3,194,520 Grand Total $19,167,118 * Phase 2 is 1.165 times larger than Phase 1 so Phase 2 cost estimates are calculated at 1.165 of Phase 1 {00471143.DOCX v:18 } F-1 EXHIBIT F Financial Plan WATERS' EDGE METROPOLITAN DISTRICTS 1 Development Projection at 50.000 (target) Mills for Debt Service (Service Plan) 2050 Series 2020, Series 2023 & Series 2026A, G.O. Bonds, Non-Rated, 120x, 30-yr. Maturities; plus Series 2026B Cash-Flow Subs. 2049 0 < < < < < < < < Residential > > > > > > > > < Platted/Developed Lots > < < < < < < < < < < Commercial > > > > > > > > > > Mkt Value As'ed Value* As'ed Value Mkt Value As'ed Value District District District Biennial @ 7.20% @ 29.00% Biennial @ 29.00% Total D/S Mill Levy D/S Mill Levy S.O. Taxes Total Total Total Reasses'mt Cumulative of Market Cumulative of Market Total Comm'l Reasses'mt Cumulative of Market Assessed [50.000 Target] Collections Collected Facility Fees Available YEAR Res'l Units @ 2.0% Market Value (2-yr lag) Market Value (2-yr lag) Sq. Ft. @ 2.0% Market Value (2-yr lag) Value [50.000 Cap] @ 98% @ 6% Collections Revenue 2016 0 0 0 0 0 $0 0 2017 0 0 2,271,940 0 0 00 2018 40 0 23,173,788 0 6,683,140 0 0 0 0 0 $0 50.000 0 0 100,000 100,000 2019 108 92,705,177 0 8,024,640 658,863 0 0 0 658,863 50.000 32,284 1,937 287,500 321,721 2020 149 1,854,104 179,717,402 1,668,513 4,860,020 1,938,111 0 0 0 0 3,606,623 50.000 176,725 10,603 484,500 671,828 2021 101 232,323,821 6,674,773 4,903,535 2,327,146 0 0 0 9,001,918 50.000 441,094 26,466 350,500 818,060 2022 96 4,646,476 291,109,286 12,939,653 4,903,535 1,409,406 0 0 0 0 14,349,059 50.000 703,104 42,186 301,250 1,046,540 2023 96 346,331,055 16,727,315 4,903,535 1,422,025 0 0 0 18,149,340 50.000 889,318 53,359 301,250 1,243,927 2024 96 6,926,621 409,583,879 20,959,869 4,841,235 1,422,025 0 0 0 0 22,381,894 50.000 1,096,713 65,803 301,250 1,463,766 2025 95 466,306,664 24,935,836 3,560,870 1,422,025 0 0 0 26,357,861 50.000 1,291,535 77,492 300,500 1,669,527 2026 67 9,326,133 518,188,490 29,490,039 0 1,403,958 0 0 0 0 30,893,997 50.000 1,513,806 90,828 209,500 1,814,134 2027 0 518,188,490 33,574,080 0 1,032,652 0 0 0 34,606,732 50.000 1,695,730 101,744 0 1,797,474 2028 0 10,363,770 528,552,259 37,309,571 0 0 0 0 0 0 37,309,571 50.000 1,828,169 109,690 0 1,937,859 2029 0 528,552,259 37,309,571 0 0 0 0 0 37,309,571 50.000 1,828,169 109,690 0 1,937,859 2030 0 10,571,045 539,123,305 38,055,763 0 0 0 0 0 0 38,055,763 50.000 1,864,732 111,884 0 1,976,616 2031 0 539,123,305 38,055,763 0 0 0 0 0 38,055,763 50.000 1,864,732 111,884 0 1,976,616 2032 0 10,782,466 549,905,771 38,816,878 0 0 0 0 0 0 38,816,878 50.000 1,902,027 114,122 0 2,016,149 2033 0 549,905,771 38,816,878 0 0 0 0 0 38,816,878 50.000 1,902,027 114,122 0 2,016,149 2034 0 10,998,115 560,903,886 39,593,215 0 0 0 0 0 0 39,593,215 50.000 1,940,068 116,404 0 2,056,472 2035 0 560,903,886 39,593,215 0 0 0 0 0 39,593,215 50.000 1,940,068 116,404 0 2,056,472 2036 0 11,218,078 572,121,964 40,385,080 0 0 0 0 0 0 40,385,080 50.000 1,978,869 118,732 0 2,097,601 2037 572,121,964 40,385,080 0 0 0 40,385,080 50.000 1,978,869 118,732 2,097,601 2038 11,442,439 583,564,403 41,192,781 0 0 0 0 41,192,781 50.000 2,018,446 121,107 2,139,553 2039 583,564,403 41,192,781 0 0 0 41,192,781 50.000 2,018,446 121,107 2,139,553 2040 11,671,288 595,235,691 42,016,637 0 0 0 0 42,016,637 50.000 2,058,815 123,529 2,182,344 2041 595,235,691 42,016,637 0 0 0 42,016,637 50.000 2,058,815 123,529 2,182,344 2042 11,904,714 607,140,405 42,856,970 0 0 0 0 42,856,970 50.000 2,099,992 125,999 2,225,991 2043 607,140,405 42,856,970 0 0 0 42,856,970 50.000 2,099,992 125,999 2,225,991 2044 12,142,808 619,283,213 43,714,109 0 0 0 0 43,714,109 50.000 2,141,991 128,519 2,270,511 2045 619,283,213 43,714,109 0 0 0 43,714,109 50.000 2,141,991 128,519 2,270,511 2046 12,385,664 631,668,877 44,588,391 0 0 0 0 44,588,391 50.000 2,184,831 131,090 2,315,921 2047 631,668,877 44,588,391 0 0 0 44,588,391 50.000 2,184,831 131,090 2,315,921 2048 12,633,378 644,302,255 45,480,159 0 0 0 0 45,480,159 50.000 2,228,528 133,712 2,362,239 2049 644,302,255 45,480,159 0 0 0 45,480,159 50.000 2,228,528 133,712 2,362,239 2050 12,886,045 657,188,300 46,389,762 0 0 0 0 46,389,762 50.000 2,273,098 136,386 2,409,484 2051 657,188,300 46,389,762 0 0 0 46,389,762 50.000 2,273,098 136,386 2,409,484 2052 13,143,766 670,332,066 47,317,558 0 0 0 0 47,317,558 50.000 2,318,560 139,114 2,457,674 2053 670,332,066 47,317,558 0 0 47,317,558 50.000 2,318,560 139,114 2,457,674 2054 13,406,641 683,738,707 48,263,909 0 0 0 48,263,909 50.000 2,364,932 141,896 2,506,827 2055 683,738,707 48,263,909 0 0 48,263,909 50.000 2,364,932 141,896 2,506,827 2056 13,674,774 697,413,481 49,229,187 0 0 0 49,229,187 50.000 2,412,230 144,734 2,556,964 ______ __________ __________ __________ __________ __________ __________ __________ 848 201,978,326 0 0 68,658,655 4,119,519 2,636,250 75,414,424 [*] RAR @ 7.96% thru 2017 8/15/2017 D WEMD Fin Plan 17 NR LB Fin Plan+CFS SP3 Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 1 1 2050 2049 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection at 50.000 (target) Mills for Debt Service (Service Plan) Series 2020, Series 2023 & Series 2026A, G.O. Bonds, Non-Rated, 120x, 30-yr. Maturities; plus Series 2026B Cash-Flow Subs. Total Snr. Par: 28,495,000 Total Project: 25,475,600 Series 2020 Ser. 2023 Ser. 2026A $9,480,000 Par $9,385,000 Par $9,630,000 Par Surplus Senior Senior Cov. of Net DS: Cov. of Net DS: [Net $8.778 MM] [Net $8.335 MM] [Net $8.363 MM] Total Annual Release @ Cumulative Debt/ Debt/ @ 50.000 Target @ 50.000 Cap Net Available Net Debt Net Debt Net Debt Net Debt Surplus 50% D/A Surplus Assessed Act'l Value & 0.0 U.R.A. Mills & 0.0 U.R.A. Mills for Debt Svc Service Service Service Service to $2,849,500 $2,849,500 Target Ratio Ratio & Sales PIF Revs & Sales PIF Revs 0 n/a 0 n/a 0 n/a n/a 0.0% 0.0% 100,000 n/a 0 0% 0% 0.0% 0.0% 321,721 n/a 0 0% 0% 0.0% 0.0% 1 2050 2049 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection at 50.000 (target) Mills for Debt Service (Service Plan) Series 2020, Series 2023 & Series 2026A, G.O. Bonds, Non-Rated, 120x, 30-yr. Maturities; plus Series 2026B Cash-Flow Subs. Cash-Flow Subs. > > > Surplus Total Sub Less Payments Accrued Available for Application of Date Available for Bond Interest Toward Interest Less Payments Balance of Sub Bonds Less Payments Balance of Total Surplus Surplus Cum. Surplus Sub Prior Year Bonds Sub on Balance Sub Bond + Int. on Bal. @ Toward Accrued Accrued Principal Toward Bond Sub Sub. Debt Cash Flow Release Debt Service Surplus Issued Debt Service 7.00% Interest 7.00% Interest Interest Issued Principal Bond Principal Pmts. n/a n/a n/a n/a n/a 714,534 12/1/26 714,534 $14,629 $14,629 $0 $0 $0 $5,374,000 699,000 4,675,000 713,629 905 905 1 2050 2049 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 WATERS' EDGE METROPOLITAN DISTRICTS Operations Revenue and Expense Projection Total Total S.O. Tax Total Assessed Oper'ns Collections Collections Available Total Value Mill Levy @ 98% @ 98% For O&M Mills 0 20.000 0 0 0 70.000 658,863 20.000 12,914 12,655 25,569 70.000 3,606,623 20.000 70,690 69,276 139,966 70.000 9,001,918 20.000 176,438 172,909 349,346 70.000 14,349,059 20.000 281,242 275,617 556,858 70.000 18,149,340 20.000 355,727 348,613 704,340 70.000 22,381,894 20.000 438,685 429,911 868,597 70.000 26,357,861 20.000 516,614 506,282 1,022,896 70.000 30,893,997 20.000 605,522 593,412 1,198,934 70.000 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection -- Buildout Plan (updated 8/11/17) 2050 100% 0 Residential Development Estate Custom Water Front Courtyard Ranch Incr/(Decr) in Incr/(Decr) in Incr/(Decr) in Finished Lot # Units Price Finished Lot # Units Price Finished Lot # Units Price # Lots Value @ Completed Inflated @ Market # Lots Value @ Completed Inflated @ Market # Lots Value @ Completed Inflated @ Market YEAR Devel'd 10% 36 target 2% Value Devel'd 10% 11 target 2% Value Devel'd 10% 116 target 2% Value 2016 0 0 $1,125,000 0 0 0 $1,500,000 0 0 0 $461,500 0 2017 0 0 1,125,000 0 0 0 1,500,000 0 12 553,800 461,500 0 2018 5 562,500 1,147,500 0 5 750,000 1,530,000 0 24 553,800 12 470,730 5,648,760 2019 6 112,500 5 1,170,450 5,852,250 6 150,000 5 1,560,600 7,803,000 14 (461,500) 24 480,145 11,523,470 2020 6 0 6 1,193,859 7,163,154 0 (900,000) 6 1,591,812 9,550,872 12 (92,300) 14 489,747 6,856,465 2021 4 (225,000) 6 1,217,736 7,306,417 0 0 0 1,623,648 0 14 92,300 12 499,542 5,994,509 2022 4 0 4 1,242,091 4,968,364 0 0 0 1,656,121 0 14 0 14 509,533 7,133,466 2023 4 0 4 1,266,933 5,067,731 0 0 0 1,689,244 0 14 0 14 519,724 7,276,135 2024 4 0 4 1,292,271 5,169,086 0 0 0 1,723,029 0 12 (92,300) 14 530,118 7,421,658 2025 3 (112,500) 4 1,318,117 5,272,467 0 0 0 1,757,489 0 0 (553,800) 12 540,721 6,488,650 2026 0 (337,500) 3 1,344,479 4,033,437 0 0 0 1,792,639 0 0 0 0 551,535 0 2027 0 0 0 1,371,369 0 0 0 0 1,828,492 0 0 0 0 562,566 0 2028 0 0 0 1,398,796 0 0 0 0 1,865,061 0 0 0 0 573,817 0 2029 0 0 0 1,426,772 0 0 0 0 1,902,363 0 0 0 0 585,294 0 2030 0 0 0 1,455,307 0 0 0 0 1,940,410 0 0 0 0 596,999 0 2031 0 0 0 1,484,414 0 0 0 0 1,979,218 0 0 0 0 608,939 0 2032 0 0 0 1,514,102 0 0 0 0 2,018,803 0 0 0 0 621,118 0 2033 0 0 0 1,544,384 0 0 0 0 2,059,179 0 0 0 0 633,541 0 2034 0 0 0 1,575,272 0 0 0 0 2,100,362 0 0 0 0 646,211 0 2035 0 0 0 1,606,777 0 0 0 0 2,142,369 0 0 0 0 659,136 0 2036 0 0 1,638,913 0 0 0 2,185,217 0 0 0 672,318 0 ______ _________ ______ _________ ______ _________ ______ _________ _____ _________ ______ _________ 36 (0) 36 44,832,906 11 (0) 11 17,353,872 116 0 116 58,343,114 8/15/2017 D WEMD Fin Plan 17 Abs Prepared by D.A. Davidson & Co. 5 2050 100% 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection -- Buildout Plan (updated 8/11/17) Standard Ranch Standard Ranch - 3 Car Large Active Adult Patio Incr/(Decr) in Incr/(Decr) in Incr/(Decr) in Finished Lot # Units Price Finished Lot # Units Price Finished Lot # Units Price # Lots Value @ Completed Inflated @ Market # Lots Value @ Completed Inflated @ Market # Lots Value @ Completed Inflated @ Market Devel'd 10% 210 target 2% Value Devel'd 10% 98 target 2% Value Devel'd 10% 82 target 2% Value 0 0 $538,450 0 0 0 $605,000 0 0 0 $735,000 0 12 646,140 538,450 0 8 484,000 605,000 0 8 588,000 735,000 0 32 1,076,900 12 549,219 6,590,628 16 484,000 8 617,100 4,936,800 16 588,000 8 749,700 5,997,600 32 0 32 560,203 17,926,508 16 0 16 629,442 10,071,072 11 (367,500) 16 764,694 12,235,104 16 (861,520) 32 571,407 18,285,038 2 (847,000) 16 642,031 10,272,493 9 (147,000) 11 779,988 8,579,867 23 376,915 16 582,836 9,325,370 11 544,500 2 654,871 1,309,743 9 0 9 795,588 7,160,289 23 0 23 594,492 13,673,323 11 0 11 667,969 7,347,658 9 0 9 811,499 7,303,495 23 0 23 606,382 13,946,790 11 0 11 681,328 7,494,611 9 0 9 827,729 7,449,564 23 0 23 618,510 14,225,725 11 0 11 694,955 7,644,503 9 0 9 844,284 7,598,556 26 161,535 23 630,880 14,510,240 12 60,500 11 708,854 7,797,393 2 (514,500) 9 861,170 7,750,527 0 (1,399,970) 26 643,498 16,730,937 0 (726,000) 12 723,031 8,676,372 0 (147,000) 2 878,393 1,756,786 0 0 0 656,368 0 0 0 0 737,492 0 0 0 0 895,961 0 0 0 0 669,495 0 0 0 0 752,241 0 0 0 0 913,880 0 0 0 0 682,885 0 0 0 0 767,286 0 0 0 0 932,158 0 0 0 0 696,542 0 0 0 0 782,632 0 0 0 0 950,801 0 0 0 0 710,473 0 0 0 0 798,285 0 0 0 0 969,817 0 0 0 0 724,683 0 0 0 0 814,250 0 0 0 0 989,213 0 0 0 0 739,176 0 0 0 0 830,535 0 0 0 0 1,008,997 0 0 0 0 753,960 0 0 0 0 847,146 0 0 0 0 1,029,177 0 0 0 0 769,039 0 0 0 0 864,089 0 0 0 0 1,049,761 0 0 0 784,420 0 0 0 881,371 0 0 0 1,070,756 0 _____ _________ ______ _________ ____ _________ ______ _________ _____ ________ ______ _________ 210 0 210 125,214,559 98 (0) 98 65,550,645 82 (0) 82 65,831,787 8/15/2017 D WEMD Fin Plan 17 Abs Prepared by D.A. Davidson & Co. 6 2050 100% 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection -- Buildout Plan (updated 8/11/17) Residential Summary Townhome Condominium Incr/(Decr) in Incr/(Decr) in Finished Lot # Units Price Finished Lot # Units Price Total Total SFD Total SFA # Lots Value @ Completed Inflated @ Market # Lots Value @ Completed Inflated @ Market Residential Total Total Total Facility Fees Facility Fees Devel'd 10% 186 target 2% Value Devel'd 10% 109 target 2% Value Market Value SFD Units SFA Units Res'l Units @ $2,500/unit @ $1,750/unit 0 0 $396,000 0 0 0 $300,000 0 $0 0 0 0 0 0 0 0 396,000 0 0 0 300,000 0 0 0 0 0 0 0 10 396,000 403,920 0 0 0 306,000 0 23,173,788 40 0 40 100,000 0 40 1,188,000 10 411,998 4,119,984 24 720,000 312,120 0 69,531,389 98 10 108 270,000 17,500 32 (316,800) 40 420,238 16,809,535 24 0 24 318,362 7,640,698 85,158,122 85 64 149 372,500 112,000 20 (475,200) 32 428,643 13,716,580 15 (270,000) 24 324,730 7,793,512 52,606,419 45 56 101 252,500 98,000 20 0 20 437,216 8,744,320 15 0 15 331,224 4,968,364 54,138,989 61 35 96 240,000 61,250 20 0 20 445,960 8,919,206 15 0 15 337,849 5,067,731 55,221,768 61 35 96 240,000 61,250 20 0 20 454,880 9,097,590 16 30,000 15 344,606 5,169,086 56,326,204 61 35 96 240,000 61,250 24 158,400 20 463,977 9,279,542 0 (480,000) 16 351,498 5,623,965 56,722,784 59 36 95 237,500 63,000 0 (950,400) 24 473,257 11,358,160 0 0 0 358,528 0 42,555,693 43 24 67 167,500 42,000 0 0 0 482,722 0 0 0 0 365,698 0 0 0 0 0 0 0 0 0 0 492,376 0 0 0 0 373,012 0 0 0 0 0 0 0 0 0 0 502,224 0 0 0 0 380,473 0 0 0 0 0 0 0 0 0 0 512,268 0 0 0 0 388,082 0 0 0 0 0 0 0 0 0 0 522,514 0 0 0 0 395,844 0 0 0 0 0 0 0 0 0 0 532,964 0 0 0 0 403,761 0 0 0 0 0 0 0 0 0 0 543,623 0 0 0 0 411,836 0 0 0 0 0 0 0 0 0 0 554,496 0 0 0 0 420,072 0 0 0 0 0 0 0 0 0 0 565,586 0 0 0 0 428,474 0 0 0 0 0 0 0 0 0 576,897 0 0 0 437,043 0 0 0 0 0 0 0 ______ _________ ________ _________ ______ _________ ________ _________ ___________ ______ ______ ______ ______ ______ 186 (0) 186 82,044,918 109 0 109 36,263,354 495,435,155 553 295 848 2,120,000 516,250 8/15/2017 D WEMD Fin Plan 17 Abs Prepared by D.A. Davidson & Co. 7 2050 100% 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection -- Buildout Plan (updated 8/11/17) Commercial Development Comm'l Prop. Incr/(Decr) in Finished Lot Square Ft per Sq Ft, Total Total Value of Platted & SF Value @ Completed Inflated @ Market Commercial Commercial Developed Lots Devel'd 10% 0 2% Value Market Value Sq Ft Adjustment1 Adjusted Value 0 0 $0.00 $0 0 0 0 0 0 0 0.00 0 0 0 0 2,271,940 0 0 0.00 0 0 0 0 4,411,200 0 0 0.00 0 0 0 0 1,341,500 0 0 0.00 0 0 0 0 (3,164,620) 0 0 0.00 0 0 0 0 43,515 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 (62,300) 000 0.00000 0 (1,280,365) 000 0.00000 0 (3,560,870) 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 0 0 0.00 0 0 0 0 0 ______ _________ ________ _________ _________ _________ _________ _________ 000 000 00 [1] Adj. to actual/prelim. AV Commercial Summary 8/15/2017 D WEMD Fin Plan 17 Abs Prepared by D.A. Davidson & Co. Aug 11, 2017 2:43 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-20NRLBD3) SOURCES AND USES OF FUNDS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2020 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2020) [ Preliminary -- for discussion only ] Dated Date 12/01/2020 Delivery Date 12/01/2020 Sources: Bond Proceeds: Par Amount 9,480,000.00 9,480,000.00 Uses: Project Fund Deposits: Project Fund 8,778,025.00 Other Fund Deposits: Debt Service Reserve Fund 362,375.00 Cost of Issuance: Underwriter's Discount 189,600.00 Other Cost of Issuance 150,000.00 339,600.00 9,480,000.00 9 Aug 11, 2017 2:43 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-20NRLBD3) BOND SUMMARY STATISTICS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2020 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2020) [ Preliminary -- for discussion only ] Dated Date 12/01/2020 Delivery Date 12/01/2020 First Coupon 06/01/2021 Last Maturity 12/01/2050 Arbitrage Yield 5.000000% True Interest Cost (TIC) 5.000000% Net Interest Cost (NIC) 5.000000% All-In TIC 5.297812% Average Coupon 5.000000% Average Life (years) 20.987 Weighted Average Maturity (years) 20.987 Duration of Issue (years) 12.669 Par Amount 9,480,000.00 Bond Proceeds 9,480,000.00 Total Interest 9,948,000.00 Net Interest 9,948,000.00 Bond Years from Dated Date 198,960,000.00 Bond Years from Delivery Date 198,960,000.00 Total Debt Service 19,428,000.00 Maximum Annual Debt Service 1,097,250.00 Average Annual Debt Service 647,600.00 Underwriter's Fees (per $1000) Average Takedown Other Fee Total Underwriter's Discount Bid Price 100.000000 Average Par Average Average Maturity PV of 1 bp Bond Component Value Price Coupon Life Date change Term Bond due 2050 9,480,000.00 100.000 5.000% 20.987 11/26/2041 14,694.00 9,480,000.00 20.987 14,694.00 All-In Arbitrage TIC TIC Yield Par Value 9,480,000.00 9,480,000.00 9,480,000.00 + Accrued Interest + Premium (Discount) - Underwriter's Discount - Cost of Issuance Expense -339,600.00 - Other Amounts Target Value 9,480,000.00 9,140,400.00 9,480,000.00 Target Date 12/01/2020 12/01/2020 12/01/2020 Yield 5.000000% 5.297812% 5.000000% 10 Aug 11, 2017 2:43 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-20NRLBD3) BOND DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2020 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2020) [ Preliminary -- for discussion only ] Annual Period Debt Debt Ending Principal Coupon Interest Service Service 06/01/2021 237,000 237,000 12/01/2021 237,000 237,000 474,000 06/01/2022 237,000 237,000 12/01/2022 85,000 5.000% 237,000 322,000 559,000 06/01/2023 234,875 234,875 12/01/2023 90,000 5.000% 234,875 324,875 559,750 06/01/2024 232,625 232,625 12/01/2024 105,000 5.000% 232,625 337,625 570,250 06/01/2025 230,000 230,000 12/01/2025 110,000 5.000% 230,000 340,000 570,000 06/01/2026 227,250 227,250 12/01/2026 125,000 5.000% 227,250 352,250 579,500 06/01/2027 224,125 224,125 12/01/2027 135,000 5.000% 224,125 359,125 583,250 06/01/2028 220,750 220,750 12/01/2028 150,000 5.000% 220,750 370,750 591,500 06/01/2029 217,000 217,000 12/01/2029 160,000 5.000% 217,000 377,000 594,000 06/01/2030 213,000 213,000 12/01/2030 180,000 5.000% 213,000 393,000 606,000 06/01/2031 208,500 208,500 12/01/2031 185,000 5.000% 208,500 393,500 602,000 06/01/2032 203,875 203,875 12/01/2032 210,000 5.000% 203,875 413,875 617,750 06/01/2033 198,625 198,625 12/01/2033 220,000 5.000% 198,625 418,625 617,250 06/01/2034 193,125 193,125 12/01/2034 245,000 5.000% 193,125 438,125 631,250 06/01/2035 187,000 187,000 12/01/2035 255,000 5.000% 187,000 442,000 629,000 06/01/2036 180,625 180,625 12/01/2036 280,000 5.000% 180,625 460,625 641,250 06/01/2037 173,625 173,625 12/01/2037 295,000 5.000% 173,625 468,625 642,250 06/01/2038 166,250 166,250 12/01/2038 320,000 5.000% 166,250 486,250 652,500 06/01/2039 158,250 158,250 12/01/2039 340,000 5.000% 158,250 498,250 656,500 06/01/2040 149,750 149,750 12/01/2040 370,000 5.000% 149,750 519,750 669,500 06/01/2041 140,500 140,500 12/01/2041 385,000 5.000% 140,500 525,500 666,000 06/01/2042 130,875 130,875 12/01/2042 420,000 5.000% 130,875 550,875 681,750 06/01/2043 120,375 120,375 12/01/2043 440,000 5.000% 120,375 560,375 680,750 06/01/2044 109,375 109,375 12/01/2044 475,000 5.000% 109,375 584,375 693,750 06/01/2045 97,500 97,500 Aug 11, 2017 2:43 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-20NRLBD3) NET DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2020 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2020) [ Preliminary -- for discussion only ] Period Total Debt Service Capitalized Net Ending Principal Interest Debt Service Reserve Fund Interest Fund Debt Service 12/01/2021 474,000 474,000 362.38 362.38 473,275.24 12/01/2022 85,000 474,000 559,000 724.76 558,275.24 12/01/2023 90,000 469,750 559,750 724.76 559,025.24 12/01/2024 105,000 465,250 570,250 724.76 569,525.24 12/01/2025 110,000 460,000 570,000 724.76 569,275.24 12/01/2026 125,000 454,500 579,500 724.76 578,775.24 12/01/2027 135,000 448,250 583,250 724.76 582,525.24 12/01/2028 150,000 441,500 591,500 724.76 590,775.24 12/01/2029 160,000 434,000 594,000 724.76 593,275.24 12/01/2030 180,000 426,000 606,000 724.76 605,275.24 12/01/2031 185,000 417,000 602,000 724.76 601,275.24 12/01/2032 210,000 407,750 617,750 724.76 617,025.24 12/01/2033 220,000 397,250 617,250 724.76 616,525.24 12/01/2034 245,000 386,250 631,250 724.76 630,525.24 12/01/2035 255,000 374,000 629,000 724.76 628,275.24 12/01/2036 280,000 361,250 641,250 724.76 640,525.24 12/01/2037 295,000 347,250 642,250 724.76 641,525.24 12/01/2038 320,000 332,500 652,500 724.76 651,775.24 12/01/2039 340,000 316,500 656,500 724.76 655,775.24 12/01/2040 370,000 299,500 669,500 724.76 668,775.24 12/01/2041 385,000 281,000 666,000 724.76 665,275.24 12/01/2042 420,000 261,750 681,750 724.76 681,025.24 12/01/2043 440,000 240,750 680,750 724.76 680,025.24 12/01/2044 475,000 218,750 693,750 724.76 693,025.24 12/01/2045 500,000 195,000 695,000 724.76 694,275.24 12/01/2046 540,000 170,000 710,000 724.76 709,275.24 12/01/2047 565,000 143,000 708,000 724.76 707,275.24 12/01/2048 610,000 114,750 724,750 724.76 724,025.24 12/01/2049 640,000 84,250 724,250 724.76 723,525.24 12/01/2050 1,045,000 52,250 1,097,250 363,099.76 734,150.24 9,480,000 9,948,000 19,428,000 383,755.42 362.38 19,043,882.20 12 Aug 11, 2017 2:43 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-20NRLBD3) BOND SOLUTION WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2020 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2020) [ Preliminary -- for discussion only ] Period Proposed Proposed Debt Service Total Adj Revenue Unused Debt Serv Ending Principal Debt Service Adjustments Debt Service Constraints Revenues Coverage 12/01/2021 474,000 -725 473,275 467,560 -5,716 98.79233% 12/01/2022 85,000 559,000 -725 558,275 672,086 113,810 120.38606% 12/01/2023 90,000 559,750 -725 559,025 672,086 113,060 120.22455% 12/01/2024 105,000 570,250 -725 569,525 685,527 116,002 120.36820% 12/01/2025 110,000 570,000 -725 569,275 685,527 116,252 120.42106% 12/01/2026 125,000 579,500 -725 578,775 699,238 120,463 120.81336% 12/01/2027 135,000 583,250 -725 582,525 699,238 116,713 120.03563% 12/01/2028 150,000 591,500 -725 590,775 713,223 122,447 120.72655% 12/01/2029 160,000 594,000 -725 593,275 713,223 119,947 120.21783% 12/01/2030 180,000 606,000 -725 605,275 727,487 122,212 120.19111% 12/01/2031 185,000 602,000 -725 601,275 727,487 126,212 120.99069% 12/01/2032 210,000 617,750 -725 617,025 742,037 125,012 120.26036% 12/01/2033 220,000 617,250 -725 616,525 742,037 125,512 120.35789% 12/01/2034 245,000 631,250 -725 630,525 756,878 126,352 120.03921% 12/01/2035 255,000 629,000 -725 628,275 756,878 128,602 120.46910% 12/01/2036 280,000 641,250 -725 640,525 772,015 131,490 120.52844% 12/01/2037 295,000 642,250 -725 641,525 772,015 130,490 120.34056% 12/01/2038 320,000 652,500 -725 651,775 787,455 135,680 120.81701% 12/01/2039 340,000 656,500 -725 655,775 787,455 131,680 120.08007% 12/01/2040 370,000 669,500 -725 668,775 803,204 134,429 120.10081% 12/01/2041 385,000 666,000 -725 665,275 803,204 137,929 120.73266% 12/01/2042 420,000 681,750 -725 681,025 819,269 138,243 120.29929% 12/01/2043 440,000 680,750 -725 680,025 819,269 139,243 120.47620% 12/01/2044 475,000 693,750 -725 693,025 835,654 142,629 120.58059% 12/01/2045 500,000 695,000 -725 694,275 835,654 141,379 120.36349% 12/01/2046 540,000 710,000 -725 709,275 852,367 143,092 120.17436% 12/01/2047 565,000 708,000 -725 707,275 852,367 145,092 120.51419% 12/01/2048 610,000 724,750 -725 724,025 869,414 145,389 120.08067% 12/01/2049 640,000 724,250 -725 723,525 869,414 145,889 120.16365% 12/01/2050 1,045,000 1,097,250 -363,100 734,150 886,803 152,652 120.79307% 9,480,000 19,428,000 -384,118 19,043,882 22,826,069 3,782,187 13 Aug 11, 2017 2:48 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-23NRLBD3) SOURCES AND USES OF FUNDS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2023) [ Preliminary -- for discussion only ] Dated Date 12/01/2023 Delivery Date 12/01/2023 Sources: Bond Proceeds: Par Amount 9,385,000.00 9,385,000.00 Uses: Project Fund Deposits: Project Fund 8,334,925.00 Other Fund Deposits: Debt Service Reserve Fund 712,375.00 Cost of Issuance: Underwriter's Discount 187,700.00 Other Cost of Issuance 150,000.00 337,700.00 9,385,000.00 14 Aug 11, 2017 2:48 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-23NRLBD3) BOND SUMMARY STATISTICS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2023) [ Preliminary -- for discussion only ] Dated Date 12/01/2023 Delivery Date 12/01/2023 First Coupon 06/01/2024 Last Maturity 12/01/2053 Arbitrage Yield 5.000000% True Interest Cost (TIC) 5.000000% Net Interest Cost (NIC) 5.000000% All-In TIC 5.276820% Average Coupon 5.000000% Average Life (years) 23.727 Weighted Average Maturity (years) 23.727 Duration of Issue (years) 13.692 Par Amount 9,385,000.00 Bond Proceeds 9,385,000.00 Total Interest 11,134,000.00 Net Interest 11,134,000.00 Bond Years from Dated Date 222,680,000.00 Bond Years from Delivery Date 222,680,000.00 Total Debt Service 20,519,000.00 Maximum Annual Debt Service 2,136,750.00 Average Annual Debt Service 683,966.67 Underwriter's Fees (per $1000) Average Takedown Other Fee Total Underwriter's Discount Bid Price 100.000000 Average Par Average Average Maturity PV of 1 bp Bond Component Value Price Coupon Life Date change Term Bond due 2053 9,385,000.00 100.000 5.000% 23.727 08/23/2047 14,546.75 9,385,000.00 23.727 14,546.75 All-In Arbitrage TIC TIC Yield Par Value 9,385,000.00 9,385,000.00 9,385,000.00 + Accrued Interest + Premium (Discount) - Underwriter's Discount - Cost of Issuance Expense -337,700.00 - Other Amounts Target Value 9,385,000.00 9,047,300.00 9,385,000.00 Target Date 12/01/2023 12/01/2023 12/01/2023 Yield 5.000000% 5.276820% 5.000000% 15 Aug 11, 2017 2:48 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-23NRLBD3) BOND DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2023) [ Preliminary -- for discussion only ] Annual Period Debt Debt Ending Principal Coupon Interest Service Service 06/01/2024 234,625 234,625 12/01/2024 234,625 234,625 469,250 06/01/2025 234,625 234,625 12/01/2025 40,000 5.000% 234,625 274,625 509,250 06/01/2026 233,625 233,625 12/01/2026 55,000 5.000% 233,625 288,625 522,250 06/01/2027 232,250 232,250 12/01/2027 55,000 5.000% 232,250 287,250 519,500 06/01/2028 230,875 230,875 12/01/2028 70,000 5.000% 230,875 300,875 531,750 06/01/2029 229,125 229,125 12/01/2029 70,000 5.000% 229,125 299,125 528,250 06/01/2030 227,375 227,375 12/01/2030 85,000 5.000% 227,375 312,375 539,750 06/01/2031 225,250 225,250 12/01/2031 95,000 5.000% 225,250 320,250 545,500 06/01/2032 222,875 222,875 12/01/2032 105,000 5.000% 222,875 327,875 550,750 06/01/2033 220,250 220,250 12/01/2033 110,000 5.000% 220,250 330,250 550,500 06/01/2034 217,500 217,500 12/01/2034 125,000 5.000% 217,500 342,500 560,000 06/01/2035 214,375 214,375 12/01/2035 135,000 5.000% 214,375 349,375 563,750 06/01/2036 211,000 211,000 12/01/2036 150,000 5.000% 211,000 361,000 572,000 06/01/2037 207,250 207,250 12/01/2037 160,000 5.000% 207,250 367,250 574,500 06/01/2038 203,250 203,250 12/01/2038 180,000 5.000% 203,250 383,250 586,500 06/01/2039 198,750 198,750 12/01/2039 185,000 5.000% 198,750 383,750 582,500 06/01/2040 194,125 194,125 12/01/2040 205,000 5.000% 194,125 399,125 593,250 06/01/2041 189,000 189,000 12/01/2041 220,000 5.000% 189,000 409,000 598,000 06/01/2042 183,500 183,500 12/01/2042 240,000 5.000% 183,500 423,500 607,000 06/01/2043 177,500 177,500 12/01/2043 255,000 5.000% 177,500 432,500 610,000 06/01/2044 171,125 171,125 12/01/2044 280,000 5.000% 171,125 451,125 622,250 06/01/2045 164,125 164,125 12/01/2045 290,000 5.000% 164,125 454,125 618,250 06/01/2046 156,875 156,875 12/01/2046 320,000 5.000% 156,875 476,875 633,750 06/01/2047 148,875 148,875 12/01/2047 335,000 5.000% 148,875 483,875 632,750 06/01/2048 140,500 140,500 Aug 11, 2017 2:48 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-23NRLBD3) NET DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2023) [ Preliminary -- for discussion only ] Period Total Debt Service Capitalized Net Ending Principal Interest Debt Service Reserve Fund Interest Fund Debt Service 12/01/2024 469,250 469,250 712.38 712.38 467,825.24 12/01/2025 40,000 469,250 509,250 1,424.76 507,825.24 12/01/2026 55,000 467,250 522,250 1,424.76 520,825.24 12/01/2027 55,000 464,500 519,500 1,424.76 518,075.24 12/01/2028 70,000 461,750 531,750 1,424.76 530,325.24 12/01/2029 70,000 458,250 528,250 1,424.76 526,825.24 12/01/2030 85,000 454,750 539,750 1,424.76 538,325.24 12/01/2031 95,000 450,500 545,500 1,424.76 544,075.24 12/01/2032 105,000 445,750 550,750 1,424.76 549,325.24 12/01/2033 110,000 440,500 550,500 1,424.76 549,075.24 12/01/2034 125,000 435,000 560,000 1,424.76 558,575.24 12/01/2035 135,000 428,750 563,750 1,424.76 562,325.24 12/01/2036 150,000 422,000 572,000 1,424.76 570,575.24 12/01/2037 160,000 414,500 574,500 1,424.76 573,075.24 12/01/2038 180,000 406,500 586,500 1,424.76 585,075.24 12/01/2039 185,000 397,500 582,500 1,424.76 581,075.24 12/01/2040 205,000 388,250 593,250 1,424.76 591,825.24 12/01/2041 220,000 378,000 598,000 1,424.76 596,575.24 12/01/2042 240,000 367,000 607,000 1,424.76 605,575.24 12/01/2043 255,000 355,000 610,000 1,424.76 608,575.24 12/01/2044 280,000 342,250 622,250 1,424.76 620,825.24 12/01/2045 290,000 328,250 618,250 1,424.76 616,825.24 12/01/2046 320,000 313,750 633,750 1,424.76 632,325.24 12/01/2047 335,000 297,750 632,750 1,424.76 631,325.24 12/01/2048 360,000 281,000 641,000 1,424.76 639,575.24 12/01/2049 380,000 263,000 643,000 1,424.76 641,575.24 12/01/2050 415,000 244,000 659,000 1,424.76 657,575.24 12/01/2051 1,170,000 223,250 1,393,250 1,424.76 1,391,825.24 12/01/2052 1,260,000 164,750 1,424,750 1,424.76 1,423,325.24 12/01/2053 2,035,000 101,750 2,136,750 713,799.76 1,422,950.24 9,385,000 11,134,000 20,519,000 754,405.42 712.38 19,763,882.20 17 Aug 11, 2017 2:48 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-23NRLBD3) BOND SOLUTION WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2023) [ Preliminary -- for discussion only ] Period Proposed Proposed Debt Service Existing Total Adj Revenue Unused Debt Serv Ending Principal Debt Service Adjustments Debt Service Debt Service Constraints Revenues Coverage 12/01/2024 469,250 -1,425 569,525 1,037,350 1,162,516 125,165 112.06584% 12/01/2025 40,000 509,250 -1,425 569,275 1,077,100 1,295,167 218,067 120.24573% 12/01/2026 55,000 522,250 -1,425 578,775 1,099,600 1,321,071 221,470 120.14097% 12/01/2027 55,000 519,500 -1,425 582,525 1,100,600 1,321,071 220,470 120.03181% 12/01/2028 70,000 531,750 -1,425 590,775 1,121,100 1,347,492 226,392 120.19369% 12/01/2029 70,000 528,250 -1,425 593,275 1,120,100 1,347,492 227,392 120.30100% 12/01/2030 85,000 539,750 -1,425 605,275 1,143,600 1,374,442 230,841 120.18550% 12/01/2031 95,000 545,500 -1,425 601,275 1,145,350 1,374,442 229,091 120.00186% 12/01/2032 105,000 550,750 -1,425 617,025 1,166,350 1,401,931 235,580 120.19807% 12/01/2033 110,000 550,500 -1,425 616,525 1,165,600 1,401,931 236,330 120.27541% 12/01/2034 125,000 560,000 -1,425 630,525 1,189,100 1,429,969 240,869 120.25639% 12/01/2035 135,000 563,750 -1,425 628,275 1,190,600 1,429,969 239,369 120.10489% 12/01/2036 150,000 572,000 -1,425 640,525 1,211,100 1,458,569 247,468 120.43334% 12/01/2037 160,000 574,500 -1,425 641,525 1,214,600 1,458,569 243,968 120.08630% 12/01/2038 180,000 586,500 -1,425 651,775 1,236,850 1,487,740 250,890 120.28456% 12/01/2039 185,000 582,500 -1,425 655,775 1,236,850 1,487,740 250,890 120.28456% 12/01/2040 205,000 593,250 -1,425 668,775 1,260,600 1,517,495 256,894 120.37874% 12/01/2041 220,000 598,000 -1,425 665,275 1,261,850 1,517,495 255,644 120.25949% 12/01/2042 240,000 607,000 -1,425 681,025 1,286,600 1,547,845 261,244 120.30501% 12/01/2043 255,000 610,000 -1,425 680,025 1,288,600 1,547,845 259,244 120.11829% 12/01/2044 280,000 622,250 -1,425 693,025 1,313,850 1,578,802 264,951 120.16601% 12/01/2045 290,000 618,250 -1,425 694,275 1,311,100 1,578,802 267,701 120.41806% 12/01/2046 320,000 633,750 -1,425 709,275 1,341,600 1,610,378 268,777 120.03408% 12/01/2047 335,000 632,750 -1,425 707,275 1,338,600 1,610,378 271,777 120.30309% 12/01/2048 360,000 641,000 -1,425 724,025 1,363,600 1,642,585 278,985 120.45943% 12/01/2049 380,000 643,000 -1,425 723,525 1,365,100 1,642,585 277,485 120.32706% 12/01/2050 415,000 659,000 -1,425 734,150 1,391,725 1,675,437 283,712 120.38560% 12/01/2051 1,170,000 1,393,250 -1,425 1,391,825 1,675,437 283,612 120.37697% 12/01/2052 1,260,000 1,424,750 -1,425 1,423,325 1,708,946 285,621 120.06713% 12/01/2053 2,035,000 2,136,750 -713,800 1,422,950 1,708,946 285,996 120.09877% 9,385,000 20,519,000 -755,118 17,453,306 37,217,189 44,663,085 7,445,896 18 Aug 11, 2017 2:50 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26NRLBD3) SOURCES AND USES OF FUNDS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2026A 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on All Growth) [ Preliminary -- for discussion only ] Dated Date 12/01/2026 Delivery Date 12/01/2026 Sources: Bond Proceeds: Par Amount 9,630,000.00 9,630,000.00 Uses: Project Fund Deposits: Project Fund 8,362,650.00 Other Fund Deposits: Debt Service Reserve Fund 924,750.00 Cost of Issuance: Underwriter's Discount 192,600.00 Other Cost of Issuance 150,000.00 342,600.00 9,630,000.00 19 Aug 11, 2017 2:50 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26NRLBD3) BOND SUMMARY STATISTICS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2026A 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on All Growth) [ Preliminary -- for discussion only ] Dated Date 12/01/2026 Delivery Date 12/01/2026 First Coupon 06/01/2027 Last Maturity 12/01/2056 Arbitrage Yield 5.000000% True Interest Cost (TIC) 5.000000% Net Interest Cost (NIC) 5.000000% All-In TIC 5.256893% Average Coupon 5.000000% Average Life (years) 26.093 Weighted Average Maturity (years) 26.093 Duration of Issue (years) 14.579 Par Amount 9,630,000.00 Bond Proceeds 9,630,000.00 Total Interest 12,564,000.00 Net Interest 12,564,000.00 Bond Years from Dated Date 251,280,000.00 Bond Years from Delivery Date 251,280,000.00 Total Debt Service 22,194,000.00 Maximum Annual Debt Service 3,055,500.00 Average Annual Debt Service 739,800.00 Underwriter's Fees (per $1000) Average Takedown Other Fee Total Underwriter's Discount Bid Price 100.000000 Average Par Average Average Maturity PV of 1 bp Bond Component Value Price Coupon Life Date change Term Bond due 2056 9,630,000.00 100.000 5.000% 26.093 01/03/2053 14,926.50 9,630,000.00 26.093 14,926.50 All-In Arbitrage TIC TIC Yield Par Value 9,630,000.00 9,630,000.00 9,630,000.00 + Accrued Interest + Premium (Discount) - Underwriter's Discount - Cost of Issuance Expense -342,600.00 - Other Amounts Target Value 9,630,000.00 9,287,400.00 9,630,000.00 Target Date 12/01/2026 12/01/2026 12/01/2026 Yield 5.000000% 5.256893% 5.000000% 20 Aug 11, 2017 2:50 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26NRLBD3) BOND DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2026A 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on All Growth) [ Preliminary -- for discussion only ] Annual Period Debt Debt Ending Principal Coupon Interest Service Service 06/01/2027 240,750 240,750 12/01/2027 240,750 240,750 481,500 06/01/2028 240,750 240,750 12/01/2028 10,000 5.000% 240,750 250,750 491,500 06/01/2029 240,500 240,500 12/01/2029 15,000 5.000% 240,500 255,500 496,000 06/01/2030 240,125 240,125 12/01/2030 25,000 5.000% 240,125 265,125 505,250 06/01/2031 239,500 239,500 12/01/2031 20,000 5.000% 239,500 259,500 499,000 06/01/2032 239,000 239,000 12/01/2032 35,000 5.000% 239,000 274,000 513,000 06/01/2033 238,125 238,125 12/01/2033 35,000 5.000% 238,125 273,125 511,250 06/01/2034 237,250 237,250 12/01/2034 50,000 5.000% 237,250 287,250 524,500 06/01/2035 236,000 236,000 12/01/2035 50,000 5.000% 236,000 286,000 522,000 06/01/2036 234,750 234,750 12/01/2036 65,000 5.000% 234,750 299,750 534,500 06/01/2037 233,125 233,125 12/01/2037 65,000 5.000% 233,125 298,125 531,250 06/01/2038 231,500 231,500 12/01/2038 80,000 5.000% 231,500 311,500 543,000 06/01/2039 229,500 229,500 12/01/2039 85,000 5.000% 229,500 314,500 544,000 06/01/2040 227,375 227,375 12/01/2040 105,000 5.000% 227,375 332,375 559,750 06/01/2041 224,750 224,750 12/01/2041 105,000 5.000% 224,750 329,750 554,500 06/01/2042 222,125 222,125 12/01/2042 125,000 5.000% 222,125 347,125 569,250 06/01/2043 219,000 219,000 12/01/2043 130,000 5.000% 219,000 349,000 568,000 06/01/2044 215,750 215,750 12/01/2044 145,000 5.000% 215,750 360,750 576,500 06/01/2045 212,125 212,125 12/01/2045 155,000 5.000% 212,125 367,125 579,250 06/01/2046 208,250 208,250 12/01/2046 170,000 5.000% 208,250 378,250 586,500 06/01/2047 204,000 204,000 12/01/2047 180,000 5.000% 204,000 384,000 588,000 06/01/2048 199,500 199,500 12/01/2048 205,000 5.000% 199,500 404,500 604,000 06/01/2049 194,375 194,375 12/01/2049 215,000 5.000% 194,375 409,375 603,750 06/01/2050 189,000 189,000 12/01/2050 235,000 5.000% 189,000 424,000 613,000 06/01/2051 183,125 183,125 Aug 11, 2017 2:50 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26NRLBD3) NET DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2026A 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on All Growth) [ Preliminary -- for discussion only ] Period Total Debt Service Capitalized Net Ending Principal Interest Debt Service Reserve Fund Interest Fund Debt Service 12/01/2027 481,500 481,500 924.75 924.75 479,650.50 12/01/2028 10,000 481,500 491,500 1,849.50 489,650.50 12/01/2029 15,000 481,000 496,000 1,849.50 494,150.50 12/01/2030 25,000 480,250 505,250 1,849.50 503,400.50 12/01/2031 20,000 479,000 499,000 1,849.50 497,150.50 12/01/2032 35,000 478,000 513,000 1,849.50 511,150.50 12/01/2033 35,000 476,250 511,250 1,849.50 509,400.50 12/01/2034 50,000 474,500 524,500 1,849.50 522,650.50 12/01/2035 50,000 472,000 522,000 1,849.50 520,150.50 12/01/2036 65,000 469,500 534,500 1,849.50 532,650.50 12/01/2037 65,000 466,250 531,250 1,849.50 529,400.50 12/01/2038 80,000 463,000 543,000 1,849.50 541,150.50 12/01/2039 85,000 459,000 544,000 1,849.50 542,150.50 12/01/2040 105,000 454,750 559,750 1,849.50 557,900.50 12/01/2041 105,000 449,500 554,500 1,849.50 552,650.50 12/01/2042 125,000 444,250 569,250 1,849.50 567,400.50 12/01/2043 130,000 438,000 568,000 1,849.50 566,150.50 12/01/2044 145,000 431,500 576,500 1,849.50 574,650.50 12/01/2045 155,000 424,250 579,250 1,849.50 577,400.50 12/01/2046 170,000 416,500 586,500 1,849.50 584,650.50 12/01/2047 180,000 408,000 588,000 1,849.50 586,150.50 12/01/2048 205,000 399,000 604,000 1,849.50 602,150.50 12/01/2049 215,000 388,750 603,750 1,849.50 601,900.50 12/01/2050 235,000 378,000 613,000 1,849.50 611,150.50 12/01/2051 250,000 366,250 616,250 1,849.50 614,400.50 12/01/2052 270,000 353,750 623,750 1,849.50 621,900.50 12/01/2053 285,000 340,250 625,250 1,849.50 623,400.50 12/01/2054 1,760,000 326,000 2,086,000 1,849.50 2,084,150.50 12/01/2055 1,850,000 238,000 2,088,000 1,849.50 2,086,150.50 12/01/2056 2,910,000 145,500 3,055,500 926,599.50 2,128,900.50 9,630,000 12,564,000 22,194,000 979,310.25 924.75 21,213,765.00 22 Aug 11, 2017 2:50 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26NRLBD3) BOND SOLUTION WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2026A 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on All Growth) [ Preliminary -- for discussion only ] Period Proposed Proposed Debt Service Existing Total Adj Revenue Unused Debt Serv Ending Principal Debt Service Adjustments Debt Service Debt Service Constraints Revenues Coverage 12/01/2027 481,500 -1,850 1,100,600 1,580,251 1,797,474 217,223 113.74609% 12/01/2028 10,000 491,500 -1,850 1,121,100 1,610,751 1,937,859 327,108 120.30780% 12/01/2029 15,000 496,000 -1,850 1,120,100 1,614,251 1,937,859 323,608 120.04695% 12/01/2030 25,000 505,250 -1,850 1,143,600 1,647,001 1,976,616 329,615 120.01306% 12/01/2031 20,000 499,000 -1,850 1,145,350 1,642,501 1,976,616 334,115 120.34186% 12/01/2032 35,000 513,000 -1,850 1,166,350 1,677,501 2,016,149 338,648 120.18763% 12/01/2033 35,000 511,250 -1,850 1,165,600 1,675,001 2,016,149 341,148 120.36701% 12/01/2034 50,000 524,500 -1,850 1,189,100 1,711,751 2,056,472 344,721 120.13848% 12/01/2035 50,000 522,000 -1,850 1,190,600 1,710,751 2,056,472 345,721 120.20871% 12/01/2036 65,000 534,500 -1,850 1,211,100 1,743,751 2,097,601 353,850 120.29247% 12/01/2037 65,000 531,250 -1,850 1,214,600 1,744,001 2,097,601 353,600 120.27522% 12/01/2038 80,000 543,000 -1,850 1,236,850 1,778,001 2,139,553 361,552 120.33475% 12/01/2039 85,000 544,000 -1,850 1,236,850 1,779,001 2,139,553 360,552 120.26711% 12/01/2040 105,000 559,750 -1,850 1,260,600 1,818,501 2,182,344 363,843 120.00786% 12/01/2041 105,000 554,500 -1,850 1,261,850 1,814,501 2,182,344 367,843 120.27241% 12/01/2042 125,000 569,250 -1,850 1,286,600 1,854,001 2,225,991 371,990 120.06418% 12/01/2043 130,000 568,000 -1,850 1,288,600 1,854,751 2,225,991 371,240 120.01563% 12/01/2044 145,000 576,500 -1,850 1,313,850 1,888,501 2,270,511 382,010 120.22821% 12/01/2045 155,000 579,250 -1,850 1,311,100 1,888,501 2,270,511 382,010 120.22821% 12/01/2046 170,000 586,500 -1,850 1,341,600 1,926,251 2,315,921 389,670 120.22945% 12/01/2047 180,000 588,000 -1,850 1,338,600 1,924,751 2,315,921 391,170 120.32315% 12/01/2048 205,000 604,000 -1,850 1,363,600 1,965,751 2,362,239 396,488 120.16982% 12/01/2049 215,000 603,750 -1,850 1,365,100 1,967,001 2,362,239 395,238 120.09346% 12/01/2050 235,000 613,000 -1,850 1,391,725 2,002,876 2,409,484 406,608 120.30122% 12/01/2051 250,000 616,250 -1,850 1,391,825 2,006,226 2,409,484 403,259 120.10036% 12/01/2052 270,000 623,750 -1,850 1,423,325 2,045,226 2,457,674 412,448 120.16639% 12/01/2053 285,000 625,250 -1,850 1,422,950 2,046,351 2,457,674 411,323 120.10033% 12/01/2054 1,760,000 2,086,000 -1,850 2,084,151 2,506,827 422,677 120.28054% 12/01/2055 1,850,000 2,088,000 -1,850 2,086,151 2,506,827 420,677 120.16522% 12/01/2056 2,910,000 3,055,500 -926,600 2,128,901 2,556,964 428,063 120.10726% 9,630,000 22,194,000 -980,235 34,003,137 55,216,902 66,264,921 11,048,019 23 Aug 11, 2017 2:51 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26BCFD3) SOURCES AND USES OF FUNDS WATERS' EDGE METROPOLITAN DISTRICTS SUBORDINATE BONDS, SERIES 2026B Non-Rated, Cash-Flow Bonds, Annual Pay, 12/15/2056 (Stated) Maturity [ Preliminary -- for discussion only ] Dated Date 12/01/2026 Delivery Date 12/01/2026 Sources: Bond Proceeds: Par Amount 5,374,000.00 5,374,000.00 Uses: Project Fund Deposits: Project Fund 5,212,780.00 Cost of Issuance: Underwriter's Discount 161,220.00 5,374,000.00 24 Aug 11, 2017 2:51 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26BCFD3) BOND PRICING WATERS' EDGE METROPOLITAN DISTRICTS SUBORDINATE BONDS, SERIES 2026B Non-Rated, Cash-Flow Bonds, Annual Pay, 12/15/2056 (Stated) Maturity [ Preliminary -- for discussion only ] Maturity Bond Component Date Amount Rate Yield Price Term Bond due 2056: 12/15/2056 5,374,000 7.000% 7.000% 100.000 5,374,000 Dated Date 12/01/2026 Delivery Date 12/01/2026 First Coupon 12/15/2026 Par Amount 5,374,000.00 Original Issue Discount Production 5,374,000.00 100.000000% Underwriter's Discount Purchase Price 5,374,000.00 100.000000% Accrued Interest Net Proceeds 5,374,000.00 25 {00471143.DOCX v:18 } G-1 EXHIBIT G Phase 1 and Phase 2 Boundary Map {00471143.DOCX v:18 } H-1 EXHIBIT H Form of Establishment Agreement DRAFT McGEADY BECHER P.C. August 16, 2017 {00569297.DOC v:2 } WATERS’ EDGE COMMUNITY AUTHORITY BOARD ESTABLISHMENT AGREEMENT BY AND BETWEEN WATERS’ EDGE METROPOLITAN DISTRICT NO. 1 WATERS’ EDGE METROPOLITAN DISTRICT NO. 2 WATERS’ EDGE METROPOLITAN DISTRICT NO. 3 WATERS’ EDGE METROPOLITAN DISTRICT NO. 4 AND WATERS’ EDGE METROPOLITAN DISTRICT NO. 5 Effective Date: November __, 2017 {00569297.DOC v:2 } 1 WATERS’ EDGE COMMUNITY AUTHORITY BOARD ESTABLISHMENT AGREEMENT THIS WATERS’ EDGE COMMUNITY AUTHORITY BOARD ESTABLISHMENT AGREEMENT (“CABEA”) is made and entered into effective this __ day of November, 2017, by and between WATERS’ EDGE METROPOLITAN DISTRICT NO. 1 (“District No. 1”), WATERS’ EDGE METROPOLITAN DISTRICT NO. 2 (“District No. 2”), WATERS’ EDGE METROPOLITAN DISTRICT NO. 3 (“District No. 3”), WATERS’ EDGE METROPOLITAN DISTRICT NO. 4 (“District No. 4”), and WATERS’ EDGE METROPOLITAN DISTRICT NO. 5 (“District No. 5”), all being quasi-municipal corporations and political subdivisions of the State of Colorado (together, the “Districts”). RECITALS A. Pursuant to the Colorado Constitution, Article XIV, Sections 18(2)(a) and (b), and Section 29-1-203, C.R.S., metropolitan districts may cooperate or contract with each other to provide any function, service or facility lawfully authorized to each, and any such contract may provide for the sharing of costs, the imposition of taxes, and the incurring of debt. B. The Service Plan for the Districts, which is incorporated herein by reference, has been prepared for the Districts pursuant to Section 32-1-201, et seq., C.R.S., and has received all required governmental approvals (the “Service Plan”). C. The Districts exist for the purpose of designing, acquiring, constructing, installing, financing, and operating and maintaining certain parks and recreation and non-potable water irrigation improvements and providing mosquito control and covenant enforcement services, all in accordance with the Service Plan. D. The Service Plan discloses and establishes the necessity for, and requires, an intergovernmental agreement between the Districts concerning the financing, construction, operation and maintenance of Public Improvements (hereinafter defined) contemplated in the Service Plan and concerning the provision of essential services in the community to be served by the Districts. E. The Service Plan was approved by the City Council of the City of Fort Collins, Larimer County, Colorado, contemplating that the Districts, with the approval of their electors, would enter into this CABEA. F. At elections of the qualified electors of the Districts, duly called and held on November 7, 2017, in accordance with law and pursuant to due notice, a majority of those qualified to vote and voting at such elections, voted in favor of the Districts entering into this CABEA. To the extent that this CABEA constitutes a Debt or a Multi-Fiscal Year Financial Obligation of one or more of the Districts, the same has received voter approval in such election. G. The Service Plan describes certain Public Improvements to be financed in accordance with general plans of finance described or permitted therein, from either: (1) revenues received from the imposition of a mill levy within the Districts; (2) revenue received {00569297.DOC v:2 } 2 from Fees collected by the Districts; or (3) the proceeds of bonds and other available revenues (including Developer Advances). H. The Districts agree that the Public Improvements are needed by the Districts and that such Public Improvements will benefit the residents and property owners in the Districts in terms of cost, quality, and level of service. I. The design, construction, scheduling, and total costs of the Public Improvements will be substantially different if they are constructed without considering overall needs and coordinated construction; the financing, completion and availability of the Public Improvements in a coordinated and timely fashion will better promote the health, safety, prosperity, security, and general welfare of the current and future inhabitants and current and future property owners within the Districts. J. Pursuant to Section 29-1-203(4), C.R.S., the Districts may contract with one another for the joint exercise of any function, service or facility lawfully authorized to each, including the establishment of a separate legal entity to do so. K. The Districts desire to establish the Waters’ Edge Community Authority (the “Authority”), which shall furnish, operate and plan for the Public Improvements and to which each District shall transfer certain revenues received by it in order to fund the Actual Operation and Maintenance Costs (as hereinafter defined) and Actual Capital Costs of the Public Improvements (as hereinafter defined). L. Each District has agreed, and the Service Plan provides, that the Authority will own, operate, maintain, finance and construct the Public Improvements benefiting the Districts, and that the Districts will contribute to the costs of construction, operation, and maintenance of such Public Improvements. M. It is the purpose of this CABEA to bind the Districts hereto concerning capital expenditures and operation and maintenance expenses so that the cost of providing the Public Improvements and services to the entire Development (as hereinafter defined) will be shared equitably by the users of said Public Improvements and services under the numerous circumstances which could occur in the future. N. It is the intent of the Districts, that either the Authority or any of the Districts may, from time to time, issue its own debt and use bond proceeds in amounts necessary to finance the Public Improvements and that the Authority shall enter into contracts to construct the Public Improvements. O. The amount of any bonds issued by the Authority or any applicable District will be based upon estimates of the capital costs of construction of portions of the Public Improvements as they are and will be needed to complete the Development, plus reserve funds, capitalized interest, legal fees, transaction costs and any other necessary costs to the financing of the bonds. {00569297.DOC v:2 } 3 P. The Districts agree that the provision of services and the operation and maintenance of the Public Improvements by the Authority will be financed, in part, by mill levies imposed by each of the Districts for such purposes. Q. The Districts desire to set forth their agreement regarding the implementation of principles and objectives set forth in the Service Plan for the financing, construction, and operation and maintenance of the Public Improvements and services described therein. NOW, THEREFORE, for and in consideration of the premises and the mutual covenants herein, the Districts agree as follows: ARTICLE 1. GENERAL PROVISIONS 1.1 Interpretation. This CABEA shall be subject to the following rules of interpretation: (a) The terms “herein,” “hereunder,” “hereby,” “hereto,” “hereof” and any similar term, refer to this CABEA as a whole and not to any particular article, section, or subdivision hereof; the term “heretofore” means before the Effective Date and the term “hereafter” means after the Effective Date of this CABEA. (b) All definitions, terms, and words shall include both the singular and the plural, and all capitalized words or terms shall have the definitions set forth in Section 2.1 hereof. (c) The captions or headings of this CABEA are for convenience only and in no way define, limit, or describe the scope or intent of any provision, article, or section of this CABEA. 1.2 Effective Date and Term. This CABEA shall be effective as of the date first set forth above and shall continue to be in full force and effect for perpetuity unless all the Districts agree to terminate the same and there is no outstanding Debt and all Public Improvements and services owned and performed by the Authority have been assumed by another governmental entity. 1.3 Purpose and Scope of CABEA. This CABEA shall be governed, in general, by the following provisions in this Section 1.3. The Districts agree that the statements of intention set forth in this Section 1.3 are essential to the proper interpretation of this CABEA and are intended to clarify the general intent of specific provisions contained herein. The following statements are illustrative of the Districts’ intentions and while they are to be used to construe and govern this CABEA, they are not intended to constitute an all-inclusive statement of the intentions of the Districts. Reference shall also be made to the Service Plan for purposes of construing this CABEA. (a) The Service Plan describes the nature of the relationship between the Districts and contemplates that this CABEA would be executed by the Districts to effectuate that relationship. {00569297.DOC v:2 } 4 (b) The Service Plan contemplates that the Districts will provide services and Public Improvements to serve the Development. The ability of the Districts to effectively coordinate the provision of these Public Improvements and services also will serve to effectuate the development of the Development in accordance with the City’s Code. (c) The Districts intend to cooperate with one another and with the Authority to effectuate the financing of the operation and maintenance of the Public Improvements and services in a manner that is economically favorable to the Districts and the residents and taxpayers of the Districts. (d) The Districts shall be responsible for the Multi-Fiscal Year Financial Obligation as set forth herein to fund the Actual Operations and Maintenance Costs and Actual Capital Costs. (e) The Districts acknowledge that performance of this CABEA for the full term hereof is key to full implementation of the Service Plan by the Districts and that any unilateral material departure herefrom by any District or the Authority, or any attempt by any District or the Authority to terminate this CABEA, or materially alter its terms except in accordance herewith, by judicial action or otherwise, is acknowledged to be and shall constitute a material departure from, and shall be deemed a material modification of, the Service Plan. In addition to all other remedies set forth herein or allowed by the law, the aggrieved District is entitled, in substantially the same manner as an interested party, to seek to enjoin any such “material modifications,” in accordance with Section 32-1-207, C.R.S., as amended from time to time. Districts may seek to amend the Service Plan; provided, however, if any amendment would materially affect such District(s) ability to perform hereunder, the District must first obtain the written approval of the Authority. (f) If any provisions in this CABEA conflict with the Service Plan, the provisions of the Service Plan will control. (g) It is expressly agreed by the Districts that no person or entity other than the Districts shall obtain hereby any enforceable rights to service from the Authority. It is expressly declared by the Districts that no person or entity shall be construed as a third party beneficiary of this CABEA except the Developer (as hereinafter defined) as expressly stated herein. (h) The Districts agree not to undertake any effort to request supervision, control, or regulation of this CABEA, of any of the Districts or the Authority, or of the property of any District or the Authority, by the Public Utilities Commission of the State of Colorado, or any other regulatory authority claiming jurisdiction of the subject matter hereof. ARTICLE 2. DEFINITIONS 2.1 Definitions. As used herein, unless the context expressly indicates otherwise, the words defined below and capitalized throughout the text of this CABEA shall have the respective meanings set forth below. {00569297.DOC v:2 } 5 (a) “Actual Capital Costs” shall mean those costs which were advanced by the Developer for the costs of organization of the Districts and which are to be incurred by the Authority for the purpose of planning, designing, constructing, financing and acquiring the Public Improvements, including, but not limited to: (1) All costs of labor and materials attributable to the actual construction or acquisition of the Public Improvements, including all costs incurred to acquire the Public Improvements from Third Persons and all related components and materials used therein, and all other costs or fees due or paid under cost recovery or other agreements with Third Persons, together with all costs incurred to obtain financing for the Public Improvements; (2) All costs attributable to the construction or acquisition of the Public Improvements or any part or component thereof incurred as a result of change orders approved in accordance with any construction contract; (3) All costs incurred for design, engineering, construction, management, landscape architecture and engineering, soil testing and inspection, and line and systems testing and inspection attributable to the Public Improvements, including legal fees; (4) Site, permit and right-of-way or easement acquisition costs, including legal fees; (5) All bond costs including the principal and redemption price of, and interest and premium on, any Bonds, including any scheduled mandatory or cumulative sinking fund payments and any mandatory redemption or principal prepayment amounts as provided in the bond documents and accumulation or replenishment of any reserves or surplus funds relating to the Debt, customary fees related to the issuance of the Debt (including, but not limited to, fees of a trustee, paying agent, rebate agent, and provider of liquidity or credit facility), and any reimbursement due to a provider of liquidity or credit facility securing any Debt; (6) All legal, bond issuance, credit enhancement, accounting, interest costs, and reserve funds incurred in connection with the financing, construction or acquisition of the Public Improvements; (7) All costs for bonds, insurance, construction administration, financial, inspections, appraisals, and other professional fees; (8) Any other capital costs, expenses or expenditures associated with the financing, construction or acquisition of the Public Improvements; and (9) Reimbursement to the Developer for Developer Advances to fund the items in Section 2.1(a)(1)-(8) above. {00569297.DOC v:2 } 6 (b) “Actual Operations and Maintenance Costs” shall mean the costs incurred by the Authority for the purpose of Operation and Maintenance Services. (c) “Authority” shall mean the Waters’ Edge Community Authority established pursuant to Article 3 of this CABEA. (d) “Authority Board” shall mean the Board of Directors of the Authority. (e) “Authority Manager” shall mean a professional manager hired by the Authority who is experienced and knowledgeable in the management of metropolitan districts. (f) “CABEA” shall mean this agreement and any amendments hereto made in accordance herewith. (g) “Board” or “Boards” shall mean the lawfully organized Board or Boards of Directors of the District(s), as applicable. (h) “Bonds” shall mean any general obligation bonds, revenue bonds, refunding bonds, notes, debentures or other evidences of a borrowing that constitute multiple fiscal year obligations under Article X, Section 20 of the Colorado Constitution; provided, however that the definition of Bonds shall not include any of the following: multiple fiscal year obligations established by intergovernmental agreements between and among any one or more of the Districts and/or the Authority; or intergovernmental agreements between any one of the Districts and/or the Authority and any other government, including, but not limited to, the City. (i) “Budget Year” shall mean the year (immediately following the applicable Planning Year) during which the Actual Operations and Maintenance Costs and Actual Capital Costs are to be incurred. (j) “Build Out” shall mean the completion of the installation of the Public Improvements. (k) “Capital Repair and Replacement Costs” shall mean those costs related to the non-routine repair and replacement of the Public Improvements, as part of the Actual Operations and Maintenance Costs, which shall be set forth in the Final Budget. (l) “City” shall mean the City of Fort Collins. (m) “City Code” shall mean the Municipal Code of the City and any regulations, rules, or policies promulgated thereunder, as the same may be amended from time to time, including without limitation, the City Land Use Code. (n) “City Council” shall mean the City Council of the City. (o) “Colorado Open Records Act” shall mean Title 24. Article 72, Part 2, Colorado Revised Statutes, as the same may be amended from time to time. {00569297.DOC v:2 } 7 (p) “Construction” shall include, but not be limited to, construction, expansion, acquisition, capital maintenance, repair, and replacement of the Public Improvements. (q) “Construction Schedule” shall mean the schedule showing the Public Improvements planned for Construction to commence during the Budget Year. (r) “C.R.S.” shall mean the Colorado Revised Statutes as such statutes are amended from time to time. In the event of a repeal of a statute cited herein, the procedure contained in the statute immediately prior to repeal shall apply; provided, however, if such repealed statute is replaced by another statute, then the new statute shall apply. (s) “Debt” shall mean any bonds, notes, agreements, instruments, or other obligations issued or incurred by the Authority or the Districts, and payable from ad valorem property taxes of the Districts, and other District revenues, including, but not limited to, fees, rates, tolls and charges or any other multiple fiscal year financial obligation whatsoever for payment of which any of the Districts has promised to impose an ad valorem property tax mill levy. (t) “Developer” shall mean Waters’ Edge Investments LLLP, a Colorado limited liability limited partnership, or its designated successors or designated assigns. (u) “Developer Advances” shall mean funds advanced by the Developer the payment of Actual Capital Costs and Actual Operations and Maintenance Costs, including but not limited to the amounts previously advanced by the Developer. (v) “Development” shall mean the approximate _____ acre development known as Waters’ Edge, located in the City of Fort Collins, Colorado. (w) “Development Fees” shall mean fees imposed by vote of the Authority and recorded in the real property records of the County, for financing Actual Capital Costs and required to be paid prior to the issuance of a building permit. (x) “District Administrative Costs” shall mean the costs incurred by the Districts directly related to administrative functions of each applicable District, including, but not limited to, costs related to accounting, audit, insurance, management, and legal, and those costs which are incurred by each applicable District related to administrative functions, plus costs for the audit and insurance. (y) “District Debt Issuance Limit” shall mean revenue or general obligation bonds in total principal amounts not to exceed $67,738,000. (z) “District No. 1 Member(s)” shall mean the representative(s) appointed by District No. 1 to the Authority Board. (aa) “District No. 2 Member” shall mean the representative appointed by District No. 2 to the Authority Board. {00569297.DOC v:2 } 8 (bb) “District No. 3 Member” shall mean the representative appointed by District No. 3 to the Authority Board. (cc) “District No. 4 Member” shall mean the representative appointed by District No. 4 to the Authority Board. (dd) “District No. 5 Member” shall mean the representative appointed by District No. 5 to the Authority Board. (ee) “Districts” shall mean the Waters’ Edge Metropolitan District Nos. 1, 2, 3, 4, and 5, collectively. (ff) “Effective Date” shall mean November __, 2017. (gg) “Event of Default” shall mean one of the events or the existence of one of the conditions set forth in Article 11 hereof. (hh) “Final Budget” shall mean the final budget in any year, and as may be amended within the fiscal year, as established and approved by the Authority following public hearings for the payment of projected Actual Operations and Maintenance Costs and Actual Capital Costs and as determined as set forth in the Special District Act. (ii) “Funding Account” means the account owned, established and managed by the Authority. (jj) “Member” shall mean a director of the Authority Board. (kk) “Multi-Fiscal Year Financial Obligation” shall mean the obligation of the Districts evidenced hereunder, whereby the Districts covenant to pay their respective shares of the Actual Operations and Maintenance Costs and their respective share of the Actual Capital Costs. (ll) “Operations and Maintenance Services” shall mean those costs incurred in the administration of the Authority, including, but not limited to, the cost of assuring compliance with this CABEA and all applicable statutory and regulatory provisions, the costs of administering the Funding Account, and shall also include those tasks, services and functions performed by or on behalf of the Authority or provided to the Authority which are necessary or appropriate in order to operate, program, maintain or repair and replace the Public Improvements and to provide the services contemplated in the Service Plan generally, including, without limitation, costs of labor and materials, management, legal, accounting, construction and other professional services, insurance, bonds, permits, licenses, and other governmental approvals, and specifically including those tasks, services and functions identified in Article 8 hereof. (mm) “Planning Year” means the year immediately preceding the corresponding Budget Year. {00569297.DOC v:2 } 9 (nn) “Plans” shall mean the plans, documents, drawings, and other specifications prepared by or for the Authority for the Construction of any Public Improvement. (oo) “Public Improvements” shall mean those improvements and facilities to be financed and constructed by the Authority as authorized under the Service Plan necessary for the completion of the Development. (pp) “Rules and Regulations” shall mean the rules and regulations established by the Authority Board governing operation and use of the Public Improvements as the same may be amended from time to time. (qq) “Service Plan” shall mean the Service Plan for the Districts which Service Plan was approved by the City Council on August __, 2017 and as may be amended from time to time in accordance with the Special District Act and those applicable provisions of the Service Plan. (rr) “Special District Act” shall mean Title 32, Article 1, Colorado Revised Statutes, as the same may be amended from time to time. (ss) “Specific Ownership Tax Revenues” shall mean the specific ownership taxes remitted to the Districts, pursuant to Section 42-3-107, C.R.S., or any successor statute, as a result of its imposition of their respective mill levies. (tt) “State” shall mean the state of Colorado. (uu) “Third Persons” shall mean any individual, corporation, joint venture, estate, limited liability company, trust, partnership, association, or other legal entity including governmental entities, other than the Districts, the Developer or the Authority. ARTICLE 3. ESTABLISHMENT OF AUTHORITY 3.1 Establishment of Authority. Pursuant to the Colorado Constitution, Article XIV, Section 18(2)(a) and (b), and Section 29-1-203, C.R.S., the Districts may cooperate and contract with each other to provide any function, service or facility lawfully authorized to each, and any such contract may provide for the sharing of costs, the imposition of taxes, and the incurring of debt. Specifically, pursuant to Sections 29-1-203 and 29-1-203.5, C.R.S., the Districts are authorized to enter into contracts for the joint exercise of any function, service or facility lawfully authorized to each, including the establishment of a separate legal entity to provide such function, service or facility. Pursuant to Section 29-1-203, C.R.S., there is hereby created and established a separate legal entity known as the Waters’ Edge Community Authority (the “Authority”). The Authority shall have the power to exercise all powers which are conferred by law upon a separate legal entity organized pursuant to Sections 29-1-203 and 29-1-203.5, C.R.S., or essential to the provisions of its functions, services and facilities subject to such limitations as are or may be prescribed by law, this CABEA or the Service Plan. In accordance with Section 29-1-203.5(2)(a), the Authority will be expressly authorized to exercise any general power of the Districts authorized pursuant to the Special District Act and the Service Plan and shall be subject to the limits of the Service Plan. {00569297.DOC v:2 } 10 3.2 Service Area The service area of the Authority shall consist of the service area of the Districts, as the same may change from time to time. 3.3 Purpose. The purpose of the Authority is to effect the development and operations and maintenance of the Public Improvements for the benefit of the Districts, the residents and property owners, including the Developer. 3.4 Governing Body. The Authority shall be governed and directed by a Board of Directors, according to the following: (a) Appointment of Members by Districts. District No. 1 shall appoint three District No. 1 Members and District No. 2, District No. 3, District No. 4, and District No. 5 shall each appoint one District No. 2 Member, District No. 3 Member, District No. 4 Member, and District No. 5 Member, respectively, to the Authority Board, who shall serve at the pleasure and under the terms of the appointing District and who shall also be directors of the appointing District. At such time as the Development reaches Build Out, the majority of the members of the Authority will be residents and property owners within the Development not affiliated with the Developer. (1) Alternates. Each District may appoint alternates who, if appointed, shall serve as a District No. 1 Member, District No. 2 Member, District No. 3 Member, District No. 4 Member, and District No. 5 Member, as applicable, for all purposes, in the event the appointed Member does not attend a meeting or is no longer qualified to serve. Any alternate shall also be a director of the appointing District. (2) Vacancies. In the event of a vacancy on the Authority Board, whether by expiration of a term, resignation, by virtue of the fact that the Member is no longer qualified to serve on the applicable District’s Board of Directors, or for any other reason, the applicable District shall appoint a successor Member within fourteen (14) days of such vacancy. (3) Each District shall provide one another and the Authority with written notice of name and contact information for each Member and alternate. (b) Term. Each Member term shall be for a period of two (2) years and for District No. 1, the terms of the District No. 1 Members shall be staggered as set forth in the Rules and Regulations. There shall be no limit on the number of terms a Member may serve. (c) Compensation. Members may receive compensation for their services from the Authority in a manner similar to directors of special districts under the Special District Act, as the same may be amended from time to time. The Authority Board shall adopt a resolution implementing this provision before any compensation is paid to any Member. (d) Meetings. {00569297.DOC v:2 } 11 (1) Regular meetings of the Authority Board shall be held at such place, on such day, and at such hour as the Authority Board shall, by resolution or motion, establish from time to time, and in accordance with the requirements for special districts under the Special District Act. (2) At least two (2) meetings shall be held annually. (3) Special meetings of the Authority Board may be held at such place, on such day, and at such hour as the Authority Board may determine; (4) Notices of all meetings shall be the same as meetings for special districts under the Special District Act and other applicable State law. (5) Action of the Authority Board shall be taken at a duly noticed regular or special meeting; provided, however, certain items requiring approval of the Authority shall, after the issuance of the first certificate of occupancy within the one of the Districts, be discussed at a minimum of two (2) public meetings prior to approval (approval may be at the second meeting, except for any bona- fide emergency action). (6) The following actions shall require consideration by the Board at the minimum of two (2) public meetings referred to above: (a) adoption of the Final Budget; and (b) the adoption of a resolution related to the issuance of Bonds (as defined in the Service Plan). (e) Quorum. Unless otherwise provided herein, a majority of the number of Members (including alternates present and serving as Members) in office present at a meeting shall constitute a quorum for the transaction of business. A Member shall also be deemed present for purposes of constituting a quorum and voting if in attendance via telephone conference. (f) Voting Process. (1) Each Member shall have one vote. (2) Each Member shall vote according to the policy established by each individual District. (3) Voting by proxy is prohibited. (4) In the event a vacancy is not filled as described herein and no alternate was appointed or the alternate fails to attend the meeting, then that Member’s vote, which is caused by such vacancy shall be waived on any matter coming before the Authority and the related voting requirement and quorum requirement (as set forth above) is reduced until such time as the vacancy is filled. {00569297.DOC v:2 } 12 (g) Conflict Disclosures. All Members shall disclose conflicts of interest as required of officers of special districts in accordance with State law, as the same may be amended from time to time. (h) General Powers and Duties. The powers and duties of the Authority Board, which shall be exercised by approval of a majority of the Members present, unless otherwise specified herein, provided a quorum is present, is as follows: (1) Govern the business and affairs of the Authority and to establish the policies, rules and regulations of the Authority; (2) Exercise all power of the Authority as set forth herein; (3) Appointing officers of the Authority; (4) Adopting operating and capital budgets; (5) Reporting to the Districts on the progress of plans for and development of the Public Improvements; (6) Keeping minutes of its proceedings; (7) Establishing Rules and Regulations of the Authority Board and adopting, by motion or resolutions, regulations respecting the exercise of the Authority’s powers and purposes; (8) Complying with the provisions of Parts, 1, 5, and 6, Article 1, Title 29, C.R.S.; (9) Authorizing the employment of such employees, agents, consultants, and contractors, as in the discretion of the Authority Board may be necessary, subject to the limitations of any adopted budgets. (i) Website. Prior to the first issuance of a certificate of occupancy for a residence in any of the Districts, the Authority will establish a website, or comparable then current technology, for itself and the Districts which website will be available to all residents and property owners within the Districts to provide an up-to-date schedule of all meetings of the Districts and the Authority, the Districts and the Authority’s current budget and mill levy and fee imposition and such other information as may be reasonably determined by the Authority from time to time, including , but not limited to, information regarding the park and recreation facilities, programming and other services being provided by the Authority. (j) Oath of Office. Each Member shall take an oath of office substantially as required of directors of special districts under the Special District Act. {00569297.DOC v:2 } 13 (k) Officers. The officers of the Authority shall be a President, Vice- President, Secretary, Treasurer and Assistant Secretary. In addition to duties designated by the Authority Board, the duties of the officers shall include: (1) The President shall preside at all meetings of the Authority Board and, except as otherwise delegated by the Authority Board or provided herein, shall execute all legal instruments of the Authority. In the event a Member other than the President is designated to execute any legal instrument, such designation shall be reflected in the minutes of the meeting in which the action was approved. (2) The Vice-President shall, in the absence of the President, or in the event of his or her inability or refusal to act, perform the duties of the President and who so acting shall have all the powers of and be subject to all restrictions upon the President. (3) The Secretary shall maintain the official records of the Authority, including the minutes of the meetings of the Authority Board, and a register of the names and addresses of the Districts, Members and officers and shall issue notice of meetings, attest and affix the corporate seal, as applicable, to all documents of the Authority and perform such other duties as the Authority Board may prescribe from time to time. The Secretary may be the Authority Manager. (4) The Treasurer shall serve as financial officer of the Authority. 3.5 Powers. In general, the Authority shall have the power to exercise all powers which are now conferred by law upon a separate legal entity organized pursuant to Section 29-1- 203, C.R.S., or essential to the provisions of its functions, services and facilities, subject to such limitations as are or may be prescribed by law, the Service Plan or herein. To the extent permitted by law and subject to the limitations set forth herein and the Service Plan, the functions, services and general powers of the Authority are as follows: (a) To establish such rules, regulations, procedures and policies as necessary for administration of the Authority and access to and use of the Public Improvements. (b) To plan, design, acquire, construct, install, relocate and/or redevelop and finance the Public Improvements according to the procedures set forth herein. (c) To own, operate and manage the Public Improvements as set forth herein, and to cooperate with other governmental entities with regard to the Public Improvements. (d) To collect from the Districts and administer revenues for all such purposes herein, subject to the terms of this CABEA. (e) To determine the Actual Operations and Maintenance Costs and Final Budget for the Public Improvements and the mill levy required to be imposed by each District. {00569297.DOC v:2 } 14 (f) To determine the Actual Capital Costs and Final Budget for the Public Improvements and the anticipated revenues generated from the Districts pursuant to the pledge set forth below. (g) To acquire, hold, lease (as lessor or lessee), sell, or otherwise dispose of (subject to the limitations set forth herein) any legal or equitable interest in real or personal property utilized for the authorized purposes of the Authority. (h) To conduct its business and affairs in the best interests of, and for the benefit of, the Districts and their inhabitants. (i) To enter into, make and perform contracts of every kind with the Districts, including the agreements attached hereto, the United States, any state or political subdivision thereof, or any county, city, town, municipality, city and county, any special district formed pursuant to Title 32, Colorado Revised Statutes, or any predecessor thereof, authority, or any persons or individual, firm, association, partnership, corporation or any other organization of any kind with the capacity to contract for any of the purposes contemplated under this CABEA. (j) To set fees, rates, tolls, charges and penalties. (k) To employ agents and employees, and engage accountants, attorneys, engineers and other consultants. (l) To sue and be sued in the name of the Authority. (m) To have and use a corporate seal. ARTICLE 4. ADMINISTRATIVE SERVICES; OPERATIONS AND MAINTENANCE SERVICES; PROJECT MANAGEMENT 4.1 Administration Services. The Authority shall perform the following administration services for each District: (a) Serving as the “official custodian” and repository for the Districts’ records, file space, incidental office supplies and photocopying, meeting and reception services. (b) Coordination of all Board meetings, to include: (1) Preparation and distribution of agenda and information packets; (2) Preparation and distribution of meeting minutes; (3) Attendance at Board meetings; (4) Preparation, filing and posting of legal notices required in conjunction with the meeting; and {00569297.DOC v:2 } 15 (5) Other details incidental to meeting preparation and follow-up. (c) Ongoing maintenance of an accessible, secure, organized and complete filing system for Districts’ official records. (d) Monthly preparation of checks and coordination of postings. (e) Periodic coordination for financial report preparation and review of financial reports. (f) Insurance administration, including evaluating risks, comparing coverage, processing claims, completing applications, monitoring expiration dates, processing routine written and telephone correspondence, etc. Ensure that all contractors and subcontractors maintain required coverage for the applicable Districts’ benefit. (g) Election administration, including preparation of election materials, publications, legal notices, pleadings, conducting training sessions for election judges and generally assisting in conducting the election. (h) Budget preparation, including preparation of proposed budget, preparation of required and necessary publications, legal notices, resolutions, certifications, notifications and correspondence associated with the adoption of the annual budget and certification of the tax levy. (i) Response to inquiries, questions and requests for information from the applicable District’s property owners and residents and others. (j) Drafting proposals, bidding, contract and construction administration and supervision of contractors. (k) Analysis of financial condition and alternative financial approaches and coordination of bond issue preparation. (l) Oversee investment of each District’s funds based on investment policies established by the Boards in accordance with State law. (m) Provide liaison and coordination with other governments. (n) Coordinate activities and provide information as requested to external auditors engaged by the Boards. (o) Coordinate legal, accounting, engineering and other professional services to the Districts. (p) Perform other services with respect to the operation and management of each District as requested by its applicable Board. {00569297.DOC v:2 } 16 In addition to these services, when other services are, in the professional opinion of the Authority, necessary, the Authority may, with the approval of a District, provide professional services to such District in lieu of retaining consultants or contractors to provide those services. ARTICLE 5. FINANCING OF PUBLIC IMPROVEMENTS 5.1 Electoral Approval. The authorization for issuance of Debt, fiscal year spending, Multi-Fiscal Year Financial Obligations, revenue collections and other constitutional matters requiring voter approval for purposes of this CABEA, as well as the Construction of Public Improvements pursuant to the terms hereof, were all approved at elections held for the Districts on November 7, 2017, in accordance with law and pursuant to due notice. 5.2 Authority’s Bond Issuance, Debt or Multi-Fiscal Year Financial Obligation Incurrence. Each District shall use its best efforts to meet its funding obligations hereunder through the imposition of mill levies, the imposition and collection of fees, the issuance of Bonds and through the pledge of its revenue to the Authority, for payment on the Authority’s Bonds. With regard to the financing of the Public Improvements, at the direction of the Authority, each District shall meet its funding obligations through the issuance of its own general obligation Bonds. If Bonds are issued by a District, such District shall, except as otherwise provided herein or in the Service Plan, pay the proceeds thereof to the Authority. All net Bond proceeds received from any of the Districts by the Authority shall either be applied to the payment of Actual Capital Costs or utilized to pay all or a portion of the Authority’s outstanding Bonds. The Districts acknowledge that for several years the Districts will not have sufficient revenue to pay ongoing operations and maintenance expenses and it is anticipated the Developer will advance funds to the Authority to meet the Authority’s operation and maintenance expenses. The Authority shall be authorized to enter into Administration Funding and Reimbursement Agreements with the Developer, on behalf of all of the Districts, for repayment of such obligations. 5.3 Authority’s Financial Obligations. The Districts agree that the Authority may issue Bonds to finance Actual Construction Costs of Public Improvements as determined by the Authority as required for the actual phasing and build-out of the Development, will enter into service agreements or other contractual arrangements to provide for the administration services to the Districts and the operation and maintenance of Public Improvements, all in reliance upon the Districts’ pledge of District Revenues to the Authority as set forth herein. The Authority’s issuance of Bonds and incurring of other financial obligations shall be in accordance with the parameters set forth in the Service Plan and those parameters set forth in Section 5.9 below. 5.4 Funding Account. (a) Prior to or upon the execution of this CABEA, the Authority will establish the Funding Account. (b) All revenue received by the Districts (exclusive of any revenue received from any debt service mill levy imposed to pay outstanding general obligation Bonds of the Districts, if any), will be transferred on a monthly basis to the Authority for deposit in the Funding Account and application in accordance with the Final Budget for the Budget {00569297.DOC v:2 } 17 Year. Notwithstanding the foregoing, if any Bond document with respect to any outstanding obligations of any District requires revenue to be deposited directly with a bond trustee or other third-party, the applicable District(s) shall be entitled to make such payments, and the failure to deposit such funds into the Funding Account shall not be considered a default under this Agreement. The District(s) making such deposits shall provide the remaining Districts with appropriate supporting documentation evidencing that such deposits are being made in a timely manner. (c) The Authority shall, as contemplated in the Service Plan and pursuant to the Districts’ respective Final Budgets, deposit the required portion of revenues from Development Fees, revenue Bond proceeds, and any other revenues received from other sources, including Developer Advances, into the Funding Account. (d) Each District acknowledges that the Authority may borrow funds for deposit into the Funding Account in reliance on each District’s covenants to comply with the requirements of this Agreement. 5.5 Disbursements of Funds. The Authority shall have the sole authority to withdraw monies from the Funding Account for use in the payment of Actual Capital Costs and Actual Operations and Maintenance Costs as specified by the Final Budget for the Authority. Such funds, together with interest thereon, shall be used only to pay Actual Capital Costs and Actual Operations and Maintenance Costs incurred pursuant to this CABEA. The Authority shall provide each District with an annual audit reflecting funds withdrawn and payments made from the Funding Account. To the extent that any District issues Bonds, the interest on which is: (i) excluded from gross income for federal income tax purposes under Section 103 of the Internal Revenue Code of 1986, as amended (the “Tax Code”); (ii) from alternative minimum taxable income as defined in Section 55(b) (2) of the Tax Code except to the extent such interest is required to be included in the adjusted current earnings adjustments applicable to corporations under Section 56 of the Tax Code in calculating corporate alternative minimum taxable income; or (iii) Colorado taxable income or Colorado alternative minimum taxable income under present State law, the Authority covenants it will not take any action or omit to take any action, if such action or omission would cause the interest on such Bonds to lose such exclusion(s). Without limiting the generality of the foregoing, the Authority shall maintain such records regarding the investment of the proceeds of any Bonds that are issued by either the Authority or the Districts to fulfill any rebate obligations pursuant to Section 148 of the Tax Code. The foregoing covenant shall remain in full force and effect, notwithstanding the payment in full or defeasance of the Bonds, until the date on which all obligations of the Authority in fulfilling the above covenant under the Tax Code and State law have been met. 5.6 Pledge of Payment. The financial obligations of the Districts to remit District revenues to the Authority to fund the Actual Capital Costs and the Actual Operations and Maintenance Costs hereunder shall be a Multiple Fiscal Year Financial Obligations of each District, payable from ad valorem property taxes generated as a result of the certification by each District of a debt service and an operations mill levy and any revenue derived from Development Fees or other fees, rates, tolls or charges of the Districts. The full faith and credit of each District, as limited hereby, is hereby pledged to the punctual payment of the amounts to be paid {00569297.DOC v:2 } 18 hereunder. Such amounts shall, to the extent necessary, be paid out of the general revenues of each District or out of any funds available for that purpose. For the purpose of raising such general revenues, and for the purpose of providing the necessary funds to make payments hereunder as the same become due, the Board of each District shall annually determine, fix and certify a rate of levy for ad valorem property taxes to the County, which when levied on all of the taxable property of such District, shall raise direct ad valorem property tax revenues which, when added to other funds of the District legally available therefore, will be sufficient to promptly and fully pay the amounts to be paid hereunder, as well as all other Multiple Fiscal Year Financial Obligations or general obligation indebtedness of such District, as the same become due. Except as limited herein, each District covenants to levy such mills which are from time to time lawful, and as necessary, together with other moneys of the District, to pay the amounts to be paid hereunder, along with all other general obligation indebtedness or multiple-year financial obligations of the District. Notwithstanding anything to the contrary set forth herein, no District shall be obligated to impose a mill levy in excess of what is allowable under the Service Plan. 5.7 Effectuation of Pledge; Appropriation; Regulatory Amendment. Except as limited hereby, the amounts to be paid hereunder are hereby appropriated for that purpose, and such amounts shall be included in the annual budgets and the appropriation resolutions or measures to be adopted or passed by the Board of each District in each year this CABEA remains in effect. The Authority shall direct the mill levy to be imposed each year by the Districts. No provisions of any constitution, statute, resolution or other measure enacted after the execution of this CABEA shall in any manner be construed as limiting or impairing the obligations of a District to levy, administer, enforce and collect the ad valorem property taxes and other revenues required for the payment of its obligations hereunder. It shall be the duty of the Board of each District annually, at the time and in the manner provided by law for the levying of such District’s taxes, to ratify and carry out the provisions hereof regarding the levy and collection of the ad valorem property taxes herein specified, and to require the officers of the District to cause the appropriate officials of the County, to levy, extend and collect said taxes in the manner provided by law. The Districts each acknowledge this CABEA was voted upon by their respective electorates prior to submission, if any, of this CABEA to the State Securities Commission (or other regulatory body with jurisdiction) for the State, and/or to other regulatory authorities to obtain required authorizations for this CABEA to be executed. The Districts anticipated at the time of preparation of this CABEA that changes or modifications to this CABEA might be necessary to comply with regulatory requirements. This CABEA may be modified, and shall be deemed to be modified, as necessary to obtain the initial or continuing authorization of any applicable regulatory authorities. 5.8 Authority Reliance; Funding Obligations Pending Dispute Resolution. Each District agrees that its funding obligations hereunder are absolute, irrevocable, unconditional and irrepealable within the meaning of Article XI, Section 6 of the Colorado Constitution. The Districts agree that their authority to modify this CABEA is limited so as to prohibit a repeal of {00569297.DOC v:2 } 19 the obligations hereunder. The Districts each agree, notwithstanding any fact, circumstance, dispute, or any other matter, that they will not take or fail to take any action which would delay a payment to the Authority or impair the Authority’s ability to receive payments due hereunder. Each District acknowledges that the Authority may issue revenue Bonds and the Authority may obtain financial commitments and security for its Bonds from third parties, all of whom shall be relying on performance of the payment obligations of the Districts hereunder. The purpose of this Section is to ensure that the Authority receives all payments due herein in a timely manner so that the Authority may pay Actual Capital Costs and Actual Operations and Maintenance Costs. Notwithstanding that the bondholders are not in any manner third-party beneficiaries of this CABEA, and do not have any rights in or rights to enforce or consent to amendments of this CABEA, each District agrees that during the pendency of any litigation which may arise hereunder, all payments shall be made by such District for the purpose of enabling the Authority to make payments on its Bonds. If a District believes it has valid defenses, setoffs, counterclaims, or other claims, it shall make all payments to the Authority as described herein and attempt or seek to recover such payments by actions at law or in equity for damages or specific performance. 5.9 Parameters for Bond Issuance. Unless otherwise previously approved in writing by the City, all Bonds issued by any of the Districts and/or the Authority shall be subject to the limitations set forth in the Service Plan. ARTICLE 6. BUDGET PROCESS 6.1 Budget Process. The Authority shall follow the budget process established in the Special District Act. ARTICLE 7. CONSTRUCTION OF PUBLIC IMPROVEMENTS 7.1 Authority to Construct and Acquire Public Improvements. The Authority shall have the right and power to construct and acquire all Public Improvements pursuant to a process and procedure set forth in the Rules and Regulations and as hereinafter provided. If required by the Special District Act and/or the Service Plan, a contract for construction of approved Public Improvements shall be publicly bid and finally approved at a public meeting. Prior to the approval of a construction contract for approved Public Improvements, the Authority shall also determine the operations and maintenance and repair and replacement costs associated with such Public Improvements for purposes of the impact on the operations and maintenance budget in the current and future years. The Authority Board shall schedule, phase, and configure the Public Improvements to adequately and economically provide for the needs of the Districts’ residents and property owners, and as development demands require. The Authority shall obtain all necessary governmental approvals, and exercise reasonable efforts to comply and cause its designated contractors to comply with Colorado and other applicable rules, laws, regulations and orders. The Authority shall cause Construction of the Public Improvements to be commenced on a timely basis, subject to receipt of all necessary governmental approvals and the terms of this CABEA. The Authority shall deliver to the Districts copies of any and all Construction contracts and related documents concerning the {00569297.DOC v:2 } 20 Public Improvements upon request. The Authority shall diligently and continuously prosecute to completion the Construction of the Public Improvements. 7.2 City Requirements. The facility and service standards of the Authority shall be compatible with those in the City Code. ARTICLE 8. OWNERSHIP AND DEDICATION OF PUBLIC IMPROVEMENTS; OPERATIONS AND MAINTENANCE SERVICES 8.1 Ownership of Public Improvements. The Authority shall own, operate and maintain all Public Improvements unless and until any of such Public Improvements are dedicated to the City or another appropriate governmental entity for perpetual ownership and maintenance. The Districts hereby transfer and assign to the Authority all interests in real estate contracts, and the Districts agree to execute all deeds and other documents necessary to evidence this transfer and conveyance. 8.2 Transfer of Public Improvements. Except as may be required by the City, the Authority shall not transfer any Public Improvements to another entity without the express written consent of the District Boards. 8.3 Operations and Maintenance Services. Within the constraints of the Final Budget and appropriations for such purpose, the Authority Board shall supervise and cause to be performed all Operation and Maintenance Services for all Public Improvements owned by the Authority regardless of location, including, but not limited to, the following: (a) Draft proposals, bidding, contract and administration and supervision of service providers; (b) Supervise and ensure contract compliance by all service contractors, including the establishment and maintenance of preventive maintenance programs; (c) Procure all inventory, parts, tools, equipment and other supplies necessary to perform the services required; (d) Provide operators, which operators shall perform duties, including, but not limited to, the following: (1) Operations and maintenance of Public Improvements; (2) Cooperation with state, City and federal authorities in providing such tests as are necessary to maintain compliance with appropriate governmental standards; (3) Permitting and supervision of the connection of irrigation lines to private structures; (4) Coordinate construction with various utility companies to ensure minimum interference with Public Improvements; {00569297.DOC v:2 } 21 (5) Perform routine maintenance and repairs necessary to continue the efficient operation of Public Improvements; (6) Provide for the services of subcontractors necessary to maintain and continue the efficient operation of Public Improvements; (7) Provide for emergency preparedness, consisting of a centralized telephone number maintained to provide adequate response to emergencies; and (8) Provide for and coordinate all programming of services to be provided by the Authority to the residents, taxpayers and property owners in the Service Area as contemplated by the Service Plan. 8.4 Authority Manager. The Authority shall hire an Authority Manager to assist in the implementation of the Operations and Maintenance Services. (a) The costs associated with the Operations and Maintenance Services shall be determined during the budget process set forth in the Special District Act. (b) The Authority shall make available copies of all service contracts to the Districts. ARTICLE 9. SPECIAL PROVISIONS 9.1 Rights of the Authority. Subject to the limitations of this CABEA, the Districts grant the Authority the right to construct, own, use, connect, disconnect, modify, renew, extend, enlarge, replace, convey, abandon or otherwise dispose of any and all of the real property, Public Improvements or appurtenances thereto, and any and all other interests in real or personal property or otherwise, within the control of the Districts to enable the Authority to provide the Public Improvements and Operations and Maintenance Services. The Districts grant the Authority the right to occupy any place, public or private, which the Districts might occupy for the purpose of fulfilling the obligations of the Authority herein. To implement the foregoing, the Districts agree to exercise such authority, to do such acts, and to grant such easements as may reasonably be requested by the Authority; provided that, any legal, engineering, technical or other services required, or costs incurred, for the performance of this obligation shall be performed by a Person in the employment of or under contract with, and paid by, the Authority. 9.2 Right to Provide Public Improvements and Services. The Districts agree that they shall not without the prior written consent of the Authority: (i) provide Public Improvements of any kind to their residents and property owners, except for financing or construction and dedication of the Public Improvements; or (ii) provide Operations and Maintenance Services to its residents and property owners. Except as may be required by law or retain the tax exempt status of any Debt, the Authority shall not permit any connection to or use of Public Improvements by any extra-territorial service users without the Districts’ written consent. The Authority shall be authorized to permit the use of certain park and recreational Public Improvements to persons outside of the boundaries of the Districts; provided, however, where practical, the Authority shall establish differential fees for use of the park and recreational Public Improvements for persons outside of the Districts so the fees and taxes paid by residents, {00569297.DOC v:2 } 22 taxpayers and property owners inside the Service Area do not subsidize the use of the park and recreational Public Improvements by extraterritorial users. 9.3 Consolidation and Dissolution of Districts. It is anticipated that the Districts will initiate consolidation proceedings in accordance with the Special District Act at such time as the Development is built-out and the Authority owns and maintains all of the Public Improvements. Except as described herein, the Districts shall not file a request with any court to consolidate with any other Title 32 districts without the prior written consent of the City Council. ARTICLE 10. REPRESENTATIONS AND WARRANTIES 10.1 General Representations. In additional to the other representations, warranties and covenants made by the Districts herein, the Districts make the following representations, warranties and covenants to each other: (a) Each District has the full right, power and authority to enter into, perform and observe this CABEA. (b) Neither the execution of this CABEA, the consummation of the transactions contemplated hereunder, nor the compliance with the terms and conditions of this CABEA by the Districts will conflict with or result in a breach of any terms, conditions, or provisions of, or constitute a default under any agreement, instrument, indenture, judgment, order, or decree to which a District is a party or by which a District is bound. (c) This CABEA is the valid and binding obligation of each of the Districts and is enforceable in accordance with its terms. (d) The Districts shall keep and perform all of the covenants and agreements contained herein and shall take no action which could have the effect of rendering this CABEA unenforceable in any manner. ARTICLE 11. DEFAULTS, REMEDIES, AND ENFORCEMENT; TERMINATION 11.1 Events of Default. The occurrence of any one or more of the following events, and/or the existence of any one or more of the following conditions shall constitute an Event of Default under this CABEA: (a) The failure of any District to make any payment when the same shall become due and payable as provided herein and cure such failure within ten (10) business days of receipt of notice from one of the other Districts or the Authority of such failure; (b) The failure to perform or observe any other covenants, agreements, or conditions in this CABEA on the part of any District and to cure such failure within thirty (30) days of receipt of notice from one of the other Districts or the Authority of such failure unless such default cannot be cured within such thirty (30) day period, in which event the defaulting party shall have an extended period of time to complete the cure, {00569297.DOC v:2 } 23 provided that action to cure such default is commenced within said thirty (30) day period and the defaulting party is diligently pursuing the cure to completion. 11.2 Remedies on Occurrence of Events of Default. Upon the occurrence of an Event of Default, the Districts and the Authority shall have the following rights and remedies: (a) The non-defaulting District(s) or the Authority may ask a court of competent jurisdiction to enter a writ of mandamus to compel the Board of the defaulting District to perform its duties under this CABEA, and/or to issue temporary and/or permanent restraining orders, or orders of specific performance, to compel the defaulting District to perform in accordance with this CABEA. (b) The non-defaulting District(s) or the Authority, or both, may protect and enforce its rights under this CABEA by such suits, actions, or special proceedings as they shall deem appropriate, including, without limitation, any proceedings for the specific performance of any covenant or agreement contained herein, for the enforcement of any other appropriate legal or equitable remedy, or for the recovery of damages, including attorneys’ fees and all other costs and expenses incurred in enforcing this CABEA. (c) The non-defaulting District(s) shall have the right to impose a mill levy, budget and expend funds as necessary to enforce the terms of this CABEA. (d) To foreclose any and all liens in the manner specified by law. Notwithstanding anything to the contrary contained herein, prior to the time the Authority requires a District to impose a mill levy for their obligations hereunder, any District may file for inactive status and filing for such inactive status shall not constitute an event of default hereunder. 11.3 General. (a) Delay or Omission No Waiver. No delay or omission of any District to exercise any right or power accruing upon any Event of Default shall exhaust or impair any such right or power or be construed as a waiver of any such Event of Default. (b) No Waiver of One Default to Affect Another; All Remedies Cumulative. No waiver of any Event of Default by any District or the Authority shall extend to or affect any subsequent or other Event of Default. All rights and remedies of the Districts and Authority provided herein may be exercised with or without notice, shall be cumulative, may be exercised separately, concurrently, or repeatedly, and the exercise of any such right or remedy shall not affect or impair the exercise of any other right or remedy. ARTICLE 12. INSURANCE 12.1 Authority Insurance. The Authority shall maintain insurance as it determines is appropriate and reasonably commercially available from time to time. {00569297.DOC v:2 } 24 12.2 District Insurance. The Districts shall, to the extent the same are reasonably and commercially available and funds are available therefore, maintain the following insurance coverages with companies and in amounts acceptable to each District’s respective Board: (a) General liability coverage protecting the Districts and their officers, directors, and employees against loss, liability, or expense whatsoever from personal injury, death, property damage, or otherwise, arising from or in any way connected with management, administration, or operations. (b) Directors and officers liability coverage (errors and omissions) protecting the Districts and their directors and officers against any loss, liability, or expense whatsoever arising from the actions and/or inactions of the Districts and their directors and officers in the performance of their duties. 12.3 Workers’ Compensation. The Districts and the Authority shall make provisions for workers’ compensation insurance, social security employment insurance, and unemployment compensation for its employees, if any, as required by any law of the State of Colorado or the federal government. 12.4 Certificates. Upon written request, each District and the Authority shall furnish to the other certificates of insurance showing compliance with the foregoing requirements. Said certificates shall state that the policy or policies evidenced thereby will not be canceled or altered without at least thirty (30) days prior written notice to each District and the Authority. ARTICLE 13. EMPLOYMENT OF ILLEGAL ALIENS 13.1 Certification and Ratification of Addendum with Regard to Employment of Illegal Aliens. By its execution hereof, the Districts and the Authority confirm and ratify all of the certificates, statements, representations and warranties set forth in the Addendum attached hereto and made a part hereof by this reference. ARTICLE 14. MISCELLANEOUS 14.1 Relationship of Parties. This CABEA does not and shall not be construed as creating a relationship of joint venturers, partners, or employer-employee between the Districts. 14.2 Third Party Beneficiaries. The Districts agree that the Developer is a third party beneficiary to this CABEA and the Developer agrees to and acknowledges such as evidenced by signature below. Other than the Developer, it is intended that there be no third party beneficiaries of this CABEA, including, without limitation, the owners of any bonds, notes, contracts, or other obligations incurred or executed by either the Districts or the Authority. Nothing contained herein, expressed or implied, is intended to give any person other than the Districts and the Authority any claim, remedy, or right under or pursuant hereto, and any agreement, condition, covenant, or term contained herein required to be observed or performed by or on behalf of any party hereto shall be for the sole and exclusive benefit of the other parties. 14.3 Assignment; Delegation. Except as set forth herein or as contemplated in the Service Plan, neither this CABEA, nor any of the Districts’ rights, obligations, duties or authority {00569297.DOC v:2 } 25 hereunder may be assigned or delegated in whole or in part by any District without the prior written consent of the other Districts, which consent shall not be unreasonably withheld. Any attempted assignment or delegation in violation of the foregoing shall be deemed void. Consent to one assignment or delegation shall not be deemed to be consent to any subsequent assignment or delegation, nor the waiver of any right to consent to such subsequent assignment or delegation. 14.4 Modification. This CABEA may be modified or amended only by the written agreement of the Districts and the Developer and shall require an amendment to the Service Plans unless the modification is an Administrative Amendment permitted pursuant to Section 1.3(e). 14.5 Addition of New Members. This CABEA may be amended to add one or more special districts as parties so long as: (a) The special district to be added as a member has been organized to serve the property located within the Potential Annexation Area, as the Potential Annexation Area is defined within the Service Plan; and (b) The City has included within the service plan for the special district the authority to execute the CABEA and become a member of the Authority; and (c) Each of the Boards of the Districts has approved the amendment of the CABEA to add the special district as a new member. 14.6 Governing Law. This CABEA shall be construed and interpreted in accordance with the laws of the State of Colorado. Venue for all actions shall be exclusive in Larimer County, Colorado. 14.7 Headings for Convenience Only. The headings, captions, and titles contained herein are intended for convenience of reference only. 14.8 Enforceability. If any provision hereof is declared void or unenforceable by a court of competent jurisdiction, the District involved in such violation or the Authority, if appropriate, shall, to the extent possible, perform such tasks as may be necessary to cure such violation, including, but not limited to, obtaining any necessary voter approvals. 14.9 Time is of the Essence. Time is of the essence hereof. 14.10 Notices. Unless otherwise provided below, all notices, demands, requests or other communications to be sent by one party to the other hereunder or required by law shall be in writing and shall be deemed to have been validly given or served by delivery of same in person to the addressee or by courier delivery via Federal Express or other nationally recognized overnight air courier service, by electronically-confirmed facsimile transmission, or by depositing same in the United State Mail, postage prepaid, addressed as follows: {00569297.DOC v:2 } 26 District Nos. 1-5: Waters’ Edge Metropolitan District No. 1 450 E. 17 th Avenue, Suite 400 Denver, Colorado 80203 Phone: 303-592-4380 Attn: MaryAnn McGeady With a copy to: Then current legal counsel All notices, demands, requests or other communications shall be effective upon such personal delivery or one (1) business day after being deposited with Federal Express or other nationally recognized overnight air courier service, upon electronic confirmation of facsimile transmission, or three (3) business days after deposit in the United States mail. By giving the other party hereto at least ten (10) days’ written notice thereof in accordance with the provisions hereof, each of the Parties shall have the right from time to time to change its address. 14.11 District Records. The Authority shall maintain and be the custodian of the public records for all of the Districts. Access to such records by the Districts and the public shall be as set forth in the Colorado Open Records Act. 14.12 Further Assurances. The Districts each covenant that they will do, execute, acknowledge, and deliver or cause to be done, executed, acknowledged, and delivered, such acts, instruments, and documents as may reasonably be required for the performance of their obligations hereunder. 14.13 Severability of Provision. Any provision of this CABEA which is prohibited, unenforceable or not authorized in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition, unenforceability or non-authorization without invalidating the remaining provisions hereof or affecting the validity, enforceability or legality of such provision in any other jurisdiction. 14.14 Cooperation Between the Districts. Subject to the terms of the Service Plan, the Districts will cooperate with one another and any other District organized within the Development to finance the Actual Operations and Maintenance Costs and Actual Capital Costs. The Districts may, from time to time, enter into intergovernmental agreements similar to this CABEA with other districts organized within the Development. The Districts acknowledge that the boundaries of the Districts may change in the future and that each District shall support the exclusion/inclusion of the subject property from and into the respective District. 14.15 Authority Not a Public Utility. The Districts agree that the Authority is not and shall not be considered or deemed in the future a service company, or a public utility as defined in Section 40-1-103(1)(a), C.R.S., or as such terms are defined in any constitutional provision, statute, or law of the State of Colorado. The Districts further agree that in the event that the Authority is ever determined by a third party to be a public utility in Section 40-1-103(1)(a), C.R.S., the Authority shall be exempt from any regulation by the Public Utilities Commission or any other special commission, pursuant to the Colorado Constitution, Article XXV, and Article {00569297.DOC v:2 } 27 V Section 35, and Sections 32-1-1001(1)(j) and (k), C.R.S. The Districts agree not to undertake any effort to request supervision, control, or regulation of this CABEA, of any of the Districts, or of the property of any District, by the Public Utilities Commission of the State of Colorado, or any other regulatory authority claiming jurisdiction of the subject. 14.16 Entire Agreement. This CABEA and all exhibits attached hereto set forth the entire understanding and agreement of the Districts and supersede and replace all prior agreements, memoranda, arrangements and understandings relating to the subject matter hereof. 14.17 Nonliability of Directors, Members, and Employees. No Member or director of the District Boards, official, employee, agent or attorney or consultant of the Districts or the Authority shall be personally liable in the event of default, or breach of this CABEA or for any amount that may become due under the terms of this CABEA. [SIGNATURE PAGES FOLLOW] {00569297.DOC v:2 } 28 IN WITNESS WHEREOF, the Districts have executed this CABEA as of the day and year first above written. WATERS' EDGE DEVELOPMENTS LLC By: President Attest: Secretary WATERS’ EDGE METROPOLITAN DISTRICT NO. 2 By: President Attest: Secretary WATERS’ EDGE METROPOLITAN DISTRICT NO. 3 By: President Attest: Secretary WATERS’ EDGE METROPOLITAN DISTRICT NO. 4 By: President Attest: Secretary {00569297.DOC v:2 } 29 WATERS’ EDGE METROPOLITAN DISTRICT NO. 5 By: President Attest: Secretary {00569297.DOC v:2 } 30 ACKNOWLEDGMENT AND ACCEPTANCE By execution below, hereby acknowledges and accepts that it is a third-party beneficiary of this Waters’ Edge Community Authority Board Establishment Agreement. WATERS’ EDGE INVESTMENTS LLLP By: Its: {00569297.DOC v:2 } 31 ADDENDUM 1. Pursuant to the requirements of Section 8-17.5–102(1), C.R.S., the Districts and the Authority hereby certify to each other that they do not knowingly employ or contract with an illegal alien who will perform work under the Agreement and that they will participate in the E- Verify Program or Department Program (as defined in Sections 8-17.5-101(3.3) and (3.7), C.R.S.) in order to confirm the employment eligibility of all employees who are newly hired to perform work under the Agreement. 2. In accordance with Section 8-17.5-102(2)(a), C.R.S., the Districts and the Authority shall not: a. Knowingly employ or contract with an illegal alien to perform work under the Agreement; or b. Enter into a contract with a subcontractor that fails to certify to the Districts and the Authority that the subcontractor shall not knowingly employ or contract with an illegal alien to perform work under the Agreement. 3. The Districts and the Authority represent and warrant they have confirmed the employment eligibility of all employees who are newly hired for employment to perform work under the Agreement through participation in either the E-Verify Program or the Department Program. 4. The Districts and the Authority are prohibited from using either the E-Verify Program or the Department Program procedures to undertake pre-employment screening of job applicants while the Agreement is in effect. 5. If the Districts or the Authority obtain actual knowledge that a subcontractor performing work under the Agreement knowingly employs or contracts with an illegal alien, the Districts or the Authority shall: a. Notify the subcontractor and the other parties within three days that the Districts or the Authority have actual knowledge that the subcontractor is employing or contracting with an illegal alien; and b. Terminate the subcontract with the subcontractor if within three days of receiving the notice the subcontractor does not stop employing or contracting with the illegal alien; except that the Districts or the Authority shall not terminate the contract with the subcontractor if during such three days the subcontractor provides information to establish that the subcontractor has not knowingly employed or contracted with an illegal alien. 6. The Districts and the Authority shall comply with any reasonable request by the Colorado Department of Labor and Employment (“Department”) made in the course of an investigation that the Department is undertaking, pursuant to the law. 7. If any of the Districts or the Authority violate any provision of Section 8-17.5– 102(1), C.R.S., the other parties may terminate the Agreement immediately and the violating District or the Authority shall be liable to the other parties for actual and consequential damages to the other parties resulting from such termination, and the other parties shall report such violation by the violating District or the Authority to the Colorado Secretary of State, as required by law. 1 Waters’ Edge Metro District Service Plan Consideration Tom Leeson and Patrick Rowe 8-29-17 Questions for Council Finance Committee • Does the committee support taking the Waters’ Edge metropolitan district service plan proposal to the full council for its consideration? • What input/direction does the committee have with regard to this service plan proposal? 2 Waters’ Edge - Overview 3 • 235 acre development • Projected multiphase buildout (2026 projected buildout date) • Active adult, age targeted • Mix of housing Waters’ Edge – Metro District Use 4 • Non-potable water system • Significant open space and trails • Community Center • Community Gardens • Sustainability Center • Senior Center • Assisted living • Rehabilitate No. 8 Ditch 5 Preliminary Infrastructure Plan Waters’ Edge West Preliminary Infrastructure Plan Non-potable water system $1,714,166 Community Center $3,500,000 Sustainability Center $1,500,000 Landscaping (plantings – ½ of which are considered enhancement) $1,313,885 Waters’ Edge East Preliminary Infrastructure Plan Non-potable water system $1,997,000 Health, Wellness and Senior Center $7,000,000 Rehabilitate Windsor No. 8 Ditch $2,000,000 Landscaping (plantings – ½ of which are considered enhancement) $1,531,000 Metro District Overview 6 Purpose: Non-potable water system, parks and recreation amenities, and other resident amenities. Preliminary Development Plan Infrastructure Estimate: $31,648,351 (Phase 1 @ $12,481,233 and Phase 2 @ $19,167,118) Mill Levy Cap: 100 mills (50 mills debt, 50 mills operating) Metro District Overview 7 Governance: Developer control through buildout; resident representation following ownership/residency, and control at buildout. Eminent Domain: Precluded by service plan. Public Benefits 8 Non-potable water system Restoration of #8 Ditch Sustainability Center Commercial and Community Areas Nature in the City Community Gardens Community Center Policy Review 9 Predominantly Commercial Max Mill Levy Limit Debt Issued within 15 Years Ongoing Council Approval Max Debt Limitation = Financial Plan Debt Capacity Financial and Market Feasibility Review 10 Aggressive proposed build-out Commercial component likely too large Commercial Mill Levy too high Summary 11 Questions for Council Finance Committee • Does the committee support taking the Waters’ Edge metropolitan district service plan proposal to the full council for its consideration? • What input/direction does the committee have with regard to this service plan proposal? 12 13 Questions? COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Jason Graham, Water Reclamation and Biosolids (WRB) Manager Carol Webb, Water Resources and Treatment Operations Manager Date: August 29, 2017 SUBJECT FOR DISCUSSION Request for additional funding for the Biogas to Co-Gen Project at Drake Water Reclamation Facility (DWRF) EXECUTIVE SUMMARY This item is before the Council Finance Committee to request an additional $1.7M from Wastewater Fund reserves to design and construct the Biogas to Co-Gen project at DWRF. Prior approved appropriations include the 2016 mid-cycle Climate Action Plan (CAP) budget revision request for $3.5M and the 2017 Budget for Outcomes (BFO) offer for $440K (a total of $3.94M), however an additional $1.7M in funds are needed to complete the project within the recommended project scope. The Biogas to Co-Gen project has been discussed and conceptualized since 2014. These initial discussions produced budget estimates based on minimal design and limited project team understanding of successfully completing a waste to energy projects such as Biogas to Co-Gen. However, as the project has progressed, the project team has fine-tuned the design and identified associated costs that previously were not known. For example, further evolution of the design identified additional needs and associated costs with site work as well as additional mechanical and electrical work. The current estimated cost to complete the preferred project option is $5.6M. Utility staff is confident in this project budget which is based on 50% design plus current 90% design drawings under review. In addition, staff has determined there is a sufficient Utilities business case to complete the Biogas to Co-Gen project, even at a total project cost of $5.6M. This determination is based on several factors (outlined in the discussion below), including that the project was included in the Wastewater Master Plan and Capital Improvement Plan, leverages a key public/private partnership with Woodward Governor, and improves public image by eliminating waste flaring during normal operations. An alternative to the preferred project scope has also been identified. The adjusted scope would cost a total of $4.76M and would require an appropriation of an additional $830K instead of $1.7M. This option provides the City with a waste to energy project but limits future waste to energy opportunities as well as reduces both Woodward and City operational flexibility and redundancy. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED 1. Does the Council Finance Committee support bringing an additional appropriation request to City Council for their approval? 2. If so, does Council Finance Committee support an additional appropriation of $1.7M? 3. Is there a request to bring this item to a work session prior to City Council? 4. What comments does the Council Finance Committee have on the rationale for the request? BACKGROUND/DISCUSSION City of Fort Collins operates two wastewater treatment facilities: Mulberry Water Reclamation Facility (MWRF) and Drake Water Reclamation Facility (DWRF). One component of wastewater treatment is the stabilization of sludge through anaerobic digestion to produce biosolids. The DWRF stabilizes all wastewater sludge from both the MWRF and DWRF through 4 anaerobic digesters. As treatment occurs, biogas is naturally produced by the microorganisms used in the digestion process. On average, about 50% of the annual volume of biogas produced is beneficially reused for process heat and facility building heat with the remaining 50% wasted by flaring it off. This project would provide the necessary infrastructure to beneficially reuse 100% of our biogas produced under normal operating conditions. The initial Biogas to Co-Gen project budget was estimated at $2.6M in 2014 and has since increased to $5.6M. The reasons for the significant increase in the project budget include: • The original estimate of $2.6M was based on a conceptual design developed by Schneider Electric. Schneider proposed to enter into a performance based Energy Services Agreement with the City and offered the conceptual cost estimate, however City staff determined this financial arrangement was not ideal for the City and the project was not pursued at that time. • In 2015, The Biogas to Co-Gen project was identified as a project to fund through the off cycle CAP related appropriation process. Staff requested $3.5M for the project at that time; however this funding request was still based on a conceptual design and included additional contingency given the uncertainty regarding project design and costs. The 2016 Budget Revision Request Offer 181.1 of $3.5M was approved by City Council. • Upon approval of BFO Offer 181.1, the Biogas to Co-Gen team initiated design of the project. As the project design evolved, the project team determined that the funds appropriated to date were not sufficient to deliver the project within its current scope. Concurrently, as part of a Water Innovation Cluster meeting, Woodward, Inc. was engaged as a project partner to assist in resourcing the project and closing the estimated funding gap, but also to leverage a mutually beneficial public-private partnership. This partnership resulted in an estimated project budget of $3.9M, which was still based on minimal design. Consequently, staff requested an additional $440K in BFO Offer #87 Biogas to Co-Gen Update, which was approved by City Council as part of the 2017 – 2018 BFO process. • In 2017, as the project reached 30% design it became apparent that the project was trending to be over budget. As a result, the WRB team analyzed the line item costs and realized the needed level of design to generate an accurate estimate in the areas of site work, electrical work, and building infrastructure was inadequate. Through additional value engineering efforts and further design, the WRB project team and utility leadership evaluated possible options and determined the scope presented for this request. Utility staff has continued to refine the Biogas to Co-Gen project design and cost estimate, which is the basis for the current additional funding request of $1.7M. The preferred option, in partnership with Woodward, includes the purchase of four (4) 220 kW engines and a 240 scfm gas conditioning system. Currently, the biogas generated at DWRF necessitates two (2) engines to eliminate the flared gas under normal conditions. Engines 3 and 4 of this option provide the City and Woodward additional redundancy and operational optimization capability to highlight the waste to energy potential of this project. The project scope, costs, $ spent / ton of CO2, payback period and a few benefits and risks associated with the two options is reflected in the following table: Scope Project Cost $ spent / ton of CO2 reduced Payback period Benefits / Risks Preferred Option Four engines, 240 scfm gas conditioning / two engines operational (current operation with future capacity) $5.6M $108.00 >25 years Benefits Positions DWRF for future waste to energy opportunities, project cost efficient, full Woodward partnership Risks Future capital investment and management decisions will be required to realize benefit Alternative Option Two engines, 170 scfm gas conditioning / two engines operational (current operation no future capacity) $4.76M $90.00 22 years Benefits Less capital required, addresses public image associated with flare Risks Limits future waste to energy opportunities, limits Woodward and City operational flexibility and redundancy In addition, to the payback articulated above, there are several intangible benefits that can be attributed to the preferred project option, including: • Provides the City with a waste to energy project that converts on site wasted biogas to facility electricity and process heat needs; • Partners with Woodward, Inc. to provide overall costs savings for the City to execute the project now vs. later due to Woodward’s purchasing power; • Provides both the City and Woodward with an industry leading platform facility to showcase innovative technologies; • Improves neighborhood livability and public perception by eliminating waste flaring under normal operations; • Positions the wastewater utility as a potential leader in future waste to energy opportunities related to City CAP goals; and • The requested funding of $1.7M will not impact the 10 year Capital Improvement Plan. Requested Action from Council Finance Committee 1. Does the Council Finance Committee support bringing an additional appropriation request to City Council for their approval? 2. If so, does Council Finance Committee support an additional appropriation of $1.7M? 3. Is there a request to bring this item to a work session prior to City Council? 4. What comments does the Council Finance Committee have on the rationale for the request? Council Finance Committee August 29, 2017 Jason Graham and Carol Webb Direction Sought 1. Does the Council Finance Committee support bringing an additional appropriation request to City Council for their approval? 2. If so, does Council Finance Committee support an additional appropriation of $1.7M? 3. Is there a request to bring this item to a work session prior to City Council? 4. What comments does the Council Finance Committee have on the rationale for the request? 2 What is Co-Gen? 3 Biogas to Co-Gen at DWRF 4 Anaerobic Digesters Gas Conditioning Co-Generator Sets On-Site Building Heat Heat On-Site Switch Gear Electricity Anaerobic Digesters Anaerobic Digesters Anaerobic Digesters Biogas Biogas to Cogen Project Timeline 5 Schneider Electric / $2.6M cost estimate CAP BFO 181.1 / $3.5M appropriated BFO #87 / additional $440K appropriated; Woodward Project cost estimate exceeds budget 30% design Council Finance Committee 2014 2015 2016 2017 Aug. 2017 Business Case 6 Scope Project Cost $ spent / ton of CO2 reduced Payback period Benefits / Risks Preferred Option Four engines, 240 scfm gas conditioning / two engines operational (current operation with future capacity) $5.6M $108.00 >25 years Benefits Future waste to energy opportunities, project cost efficient, full Woodward partnership Risks Requires future capital investment and management decisions to realize benefit Alternative Option Two engines, 170 scfm gas conditioning / two engines operational (current operation no future capacity) $4.76M $90.00 22 years Benefits Less capital required, addresses public image associated with flare Risks Limits future waste to energy opportunities, limits Woodward and City operational flexibility and redundancy Estimated Project Timeline 7 Water Board & City Council Procurement of equipment completed Construction Completed April 2018 July 2018 Aug. 2018 Co-Gen and Gas Conditioning system operational Sept.- Oct Direction Sought 1. Does the Council Finance Committee support bringing an additional appropriation request to City Council for their approval? 2. If so, does Council Finance Committee support an additional appropriation of $1.7M? 3. Is there a request to bring this item to a work session prior to City Council? 4. What comments does the Council Finance Committee have on the rationale for the request? 8 12/01/2051 250,000 5.000% 183,125 433,125 616,250 06/01/2052 176,875 176,875 12/01/2052 270,000 5.000% 176,875 446,875 623,750 06/01/2053 170,125 170,125 12/01/2053 285,000 5.000% 170,125 455,125 625,250 06/01/2054 163,000 163,000 12/01/2054 1,760,000 5.000% 163,000 1,923,000 2,086,000 06/01/2055 119,000 119,000 12/01/2055 1,850,000 5.000% 119,000 1,969,000 2,088,000 06/01/2056 72,750 72,750 12/01/2056 2,910,000 5.000% 72,750 2,982,750 3,055,500 9,630,000 12,564,000 22,194,000 22,194,000 21 12/01/2048 360,000 5.000% 140,500 500,500 641,000 06/01/2049 131,500 131,500 12/01/2049 380,000 5.000% 131,500 511,500 643,000 06/01/2050 122,000 122,000 12/01/2050 415,000 5.000% 122,000 537,000 659,000 06/01/2051 111,625 111,625 12/01/2051 1,170,000 5.000% 111,625 1,281,625 1,393,250 06/01/2052 82,375 82,375 12/01/2052 1,260,000 5.000% 82,375 1,342,375 1,424,750 06/01/2053 50,875 50,875 12/01/2053 2,035,000 5.000% 50,875 2,085,875 2,136,750 9,385,000 11,134,000 20,519,000 20,519,000 16 12/01/2045 500,000 5.000% 97,500 597,500 695,000 06/01/2046 85,000 85,000 12/01/2046 540,000 5.000% 85,000 625,000 710,000 06/01/2047 71,500 71,500 12/01/2047 565,000 5.000% 71,500 636,500 708,000 06/01/2048 57,375 57,375 12/01/2048 610,000 5.000% 57,375 667,375 724,750 06/01/2049 42,125 42,125 12/01/2049 640,000 5.000% 42,125 682,125 724,250 06/01/2050 26,125 26,125 12/01/2050 1,045,000 5.000% 26,125 1,071,125 1,097,250 9,480,000 9,948,000 19,428,000 19,428,000 11 8 34,606,732 20.000 678,292 664,726 1,343,018 70.000 37,309,571 20.000 731,268 716,642 1,447,910 70.000 37,309,571 20.000 731,268 716,642 1,447,910 70.000 38,055,763 20.000 745,893 730,975 1,476,868 70.000 38,055,763 20.000 745,893 730,975 1,476,868 70.000 38,816,878 20.000 760,811 745,595 1,506,405 70.000 38,816,878 20.000 760,811 745,595 1,506,405 70.000 39,593,215 20.000 776,027 760,506 1,536,534 70.000 39,593,215 20.000 776,027 760,506 1,536,534 70.000 40,385,080 20.000 791,548 775,717 1,567,264 70.000 40,385,080 20.000 791,548 775,717 1,567,264 70.000 41,192,781 20.000 807,379 791,231 1,598,609 70.000 41,192,781 20.000 807,379 791,231 1,598,609 70.000 42,016,637 20.000 823,526 807,056 1,630,582 70.000 42,016,637 20.000 823,526 807,056 1,630,582 70.000 42,856,970 20.000 839,997 823,197 1,663,193 70.000 42,856,970 20.000 839,997 823,197 1,663,193 70.000 43,714,109 20.000 856,797 839,661 1,696,457 70.000 43,714,109 20.000 856,797 839,661 1,696,457 70.000 44,588,391 20.000 873,932 856,454 1,730,386 70.000 44,588,391 20.000 873,932 856,454 1,730,386 70.000 45,480,159 20.000 891,411 873,583 1,764,994 70.000 45,480,159 20.000 891,411 873,583 1,764,994 70.000 46,389,762 20.000 909,239 891,055 1,800,294 70.000 46,389,762 20.000 909,239 891,055 1,800,294 70.000 47,317,558 20.000 927,424 908,876 1,836,300 70.000 47,317,558 20.000 927,424 908,876 1,836,300 70.000 48,263,909 20.000 945,973 927,053 1,873,026 70.000 48,263,909 20.000 945,973 927,053 1,873,026 70.000 49,229,187 20.000 964,892 945,594 1,910,486 70.000 _______ ________ _______ 27,463,462 26,914,193 54,377,655 8/15/2017 D WEMD Fin Plan 17 NR LB Fin Plan+CFS SP3 Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 4 217,223 905 218,127 327,250 218,127 109,123 0 109,123 0 4,675,000 218,127 (905) 0 0 327,108 0 327,108 327,250 327,108 7,780 0 116,903 0 4,675,000 327,108 0 0 0 323,608 0 323,608 327,250 323,608 11,825 0 128,728 0 4,675,000 323,608 0 0 0 329,615 0 329,615 327,250 327,250 9,011 2,365 135,374 0 4,675,000 329,615 0 0 0 334,115 0 334,115 327,250 327,250 9,476 6,865 137,985 0 4,675,000 334,115 0 0 0 338,648 0 338,648 327,250 327,250 9,659 11,398 136,246 0 4,675,000 338,648 0 0 0 341,148 0 341,148 327,250 327,250 9,537 13,898 131,886 0 4,675,000 341,148 0 0 0 344,721 0 344,721 327,250 327,250 9,232 17,471 123,647 0 4,675,000 344,721 0 0 0 345,721 0 345,721 327,250 327,250 8,655 18,471 113,832 0 4,675,000 345,721 0 0 0 353,850 0 353,850 327,250 327,250 7,968 26,600 95,200 0 4,675,000 353,850 0 0 0 353,600 0 353,600 327,250 327,250 6,664 26,350 75,514 0 4,675,000 353,600 0 0 0 361,552 0 361,552 327,250 327,250 5,286 34,302 46,498 0 4,675,000 361,552 0 0 0 360,552 0 360,552 327,250 327,250 3,255 33,302 16,450 0 4,675,000 360,552 0 0 0 363,843 0 363,843 327,250 327,250 1,152 17,602 0 18,000 4,657,000 362,852 991 0 991 367,843 991 368,834 325,990 325,990 0 0 0 42,000 4,615,000 367,990 (147) 0 844 371,990 844 372,834 323,050 323,050 0 0 0 49,000 4,566,000 372,050 (60) 0 784 371,240 784 372,024 319,620 319,620 0 0 0 52,000 4,514,000 371,620 (380) 0 404 382,010 404 382,414 315,980 315,980 0 0 0 66,000 4,448,000 381,980 30 0 434 382,010 434 382,444 311,360 311,360 0 0 0 71,000 4,377,000 382,360 (350) 0 84 389,670 84 389,754 306,390 306,390 0 0 0 83,000 4,294,000 389,390 280 0 364 391,170 364 391,534 300,580 300,580 0 0 0 90,000 4,204,000 390,580 590 0 954 396,488 954 397,443 294,280 294,280 0 0 0 103,000 4,101,000 397,280 (792) 0 163 395,238 163 395,401 287,070 287,070 0 0 0 108,000 3,993,000 395,070 168 0 331 406,608 331 406,940 279,510 279,510 0 0 0 127,000 3,866,000 406,510 98 0 430 403,259 430 403,688 270,620 270,620 0 0 0 133,000 3,733,000 403,620 (361) 0 68 412,448 68 412,516 261,310 261,310 0 0 0 151,000 3,582,000 412,310 138 0 206 411,323 206 411,529 250,740 250,740 0 0 0 160,000 3,422,000 410,740 583 0 789 422,677 789 423,466 239,540 239,540 0 0 0 183,000 3,239,000 422,540 137 0 926 420,677 926 421,603 226,730 226,730 0 0 0 194,000 3,045,000 420,730 (53) 0 873 3,277,563 0 3,277,563 213,150 213,150 0 0 0 3,045,000 0 3,258,150 19,413 20,287 0 _________ _________ _________ _________ _________ _________ _________ __ _________ _________ _________ _________ 14,612,053 8,680 14,620,733 9,122,049 9,009,143 208,623 208,623 5,374,000 5,374,000 14,591,766 20,287 20,287 COI (est.): 161,220 Proceeds: 5,212,780 8/15/2017 D WEMD Fin Plan 17 NR LB Fin Plan+CFS SP3 Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 3 671,828 $0 0 671,828 671,828 105% 4% 0.0% 0.0% 818,060 473,275 473,275 344,784 0 1,016,612 66% 3% 172.9% 172.9% 1,046,540 558,275 558,275 488,265 0 1,504,877 52% 3% 187.5% 187.5% 1,243,927 559,025 $0 559,025 684,901 0 2,189,779 84% 5% 222.5% 222.5% 1,463,766 569,525 467,825 1,037,350 426,415 0 2,616,194 71% 4% 141.1% 141.1% 1,669,527 569,275 507,825 1,077,100 592,427 359,121 2,849,500 60% 4% 155.0% 155.0% 1,814,134 578,775 520,825 $0 1,099,600 714,534 714,534 2,849,500 81% 5% 165.0% 165.0% 1,797,474 582,525 518,075 479,651 1,580,251 217,223 217,223 2,849,500 74% 5% 113.7% 113.7% 1,937,859 590,775 530,325 489,651 1,610,751 327,108 327,108 2,849,500 74% 5% 120.3% 120.3% 1,937,859 593,275 526,825 494,151 1,614,251 323,608 323,608 2,849,500 72% 5% 120.0% 120.0% 1,976,616 605,275 538,325 503,401 1,647,001 329,615 329,615 2,849,500 71% 5% 120.0% 120.0% 1,976,616 601,275 544,075 497,151 1,642,501 334,115 334,115 2,849,500 69% 5% 120.3% 120.3% 2,016,149 617,025 549,325 511,151 1,677,501 338,648 338,648 2,849,500 68% 5% 120.2% 120.2% 2,016,149 616,525 549,075 509,401 1,675,001 341,148 341,148 2,849,500 65% 5% 120.4% 120.4% 2,056,472 630,525 558,575 522,651 1,711,751 344,721 344,721 2,849,500 64% 5% 120.1% 120.1% 2,056,472 628,275 562,325 520,151 1,710,751 345,721 345,721 2,849,500 62% 4% 120.2% 120.2% 2,097,601 640,525 570,575 532,651 1,743,751 353,850 353,850 2,849,500 61% 4% 120.3% 120.3% 2,097,601 641,525 573,075 529,401 1,744,001 353,600 353,600 2,849,500 58% 4% 120.3% 120.3% 2,139,553 651,775 585,075 541,151 1,778,001 361,552 361,552 2,849,500 57% 4% 120.3% 120.3% 2,139,553 655,775 581,075 542,151 1,779,001 360,552 360,552 2,849,500 54% 4% 120.3% 120.3% 2,182,344 668,775 591,825 557,901 1,818,501 363,843 363,843 2,849,500 53% 4% 120.0% 120.0% 2,182,344 665,275 596,575 552,651 1,814,501 367,843 367,843 2,849,500 50% 4% 120.3% 120.3% 2,225,991 681,025 605,575 567,401 1,854,001 371,990 371,990 2,849,500 48% 3% 120.1% 120.1% 2,225,991 680,025 608,575 566,151 1,854,751 371,240 371,240 2,849,500 45% 3% 120.0% 120.0% 2,270,511 693,025 620,825 574,651 1,888,501 382,010 382,010 2,849,500 43% 3% 120.2% 120.2% 2,270,511 694,275 616,825 577,401 1,888,501 382,010 382,010 2,849,500 40% 3% 120.2% 120.2% 2,315,921 709,275 632,325 584,651 1,926,251 389,670 389,670 2,849,500 38% 3% 120.2% 120.2% 2,315,921 707,275 631,325 586,151 1,924,751 391,170 391,170 2,849,500 35% 2% 120.3% 120.3% 2,362,239 724,025 639,575 602,151 1,965,751 396,488 396,488 2,849,500 32% 2% 120.2% 120.2% 2,362,239 723,525 641,575 601,901 1,967,001 395,238 395,238 2,849,500 29% 2% 120.1% 120.1% 2,409,484 734,150 657,575 611,151 2,002,876 406,608 406,608 2,849,500 25% 2% 120.3% 120.3% 2,409,484 0 1,391,825 614,401 2,006,226 403,259 403,259 2,849,500 22% 2% 120.1% 120.1% 2,457,674 0 1,423,325 621,901 2,045,226 412,448 412,448 2,849,500 19% 1% 120.2% 120.2% 2,457,674 0 1,422,950 623,401 2,046,351 411,323 411,323 2,849,500 14% 1% 120.1% 120.1% 2,506,827 0 0 2,084,151 2,084,151 422,677 422,677 2,849,500 10% 1% 120.3% 120.3% 2,506,827 0 0 2,086,151 2,086,151 420,677 420,677 2,849,500 6% 0% 120.2% 120.2% 2,556,964 0 0 2,128,901 2,128,901 428,063 3,277,563 0 0% 0% 120.1% 120.1% _________ _________ _________ _________ _________ _________ _________ 75,414,424 19,043,882 19,763,882 21,213,765 60,021,529 14,971,174 14,971,174 [DAug1117 20nrlbD3] [DAug1117 23nrlbD3] [DAug1117 26nrlbD3] 8/15/2017 D WEMD Fin Plan 17 NR LB Fin Plan+CFS SP3 Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 2 Total of Proposed Additions (0.1) (1.5) 0.0 (1.6) (3.0) (1.2) 0.0 (0.2) (0.5) (8.2) Remaining Available Reserves/Revenue $ - $ 9.9 $ 5.4 $ 1.1 $ 1.8 $ 1.2 $ 6.0 $ - $ 33.3 $ 58.7 CITYWIDE General Fund Ongoing General Fund One-Time KFCG Street Mainten- ance Natural Areas CCIP Park Planning Funds All Other Utilities TOTAL Sales Tax Revenue ($2.8) $0.0 ($0.9) ($0.3) ($0.3) ($0.3) $0.0 $0.0 $0.0 ($4.5) Municipal Court Revenue (0.5) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (0.5) Revenue Shortfall ($3.3) $0.0 ($0.9) ($0.3) ($0.3) ($0.3) $0.0 $0.0 $0.0 ($5.0) Property Taxes $0.8 $1.7 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $2.5 Contingency Funding 0.6 0.0 0.4 0.0 0.0 0.0 0.0 0.0 0.0 1.0 Fuel Savings 0.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.4 Unused Reserves/Unused Ongoing Revenue 0.0 0.0 0.0 0.3 2.6 0.7 7.2 0.2 0.5 11.6 NET AVAILABLE/(SHORT) ($1.5) $1.7 ($0.5) $0.0 $2.3 $0.4 $7.2 $0.2 $0.5 $10.5 Recommended Budget Reductions 1.9 0.0 0.5 0.0 0.0 0.0 0.0 0.0 0.0 2.3 SUB-TOTAL AVAILABLE/(SHORT) $0.4 $1.7 $0.0 $0.0 $2.3 $0.4 $7.2 $0.2 $0.5 $12.8 Recommended Budget additions (0.1) (1.5) 0.0 0.0 (1.6) 0.0 (4.2) (0.2) (0.5) (8.2) TOTAL AVAILABLE/(SHORT) $0.3 $0.2 $0.0 $0.0 $0.7 $0.4 $3.0 $0.0 $0.0 $4.5 TOTAL $ 0.1 $ 11.5 $ 5.4 $ 2.7 $ 4.8 $ 2.4 $ 6.0 $ 0.2 $ 33.8 $ 67.0