HomeMy WebLinkAbout2021-06-14 (Special) Meeting Agenda Packet
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1000 Englewood Pkwy – Community Room
Englewood, CO 80110
AGENDA
City Council Special Meeting
Monday, June 14, 2021 ♦ 6:00 PM
This City Council Special meeting will be a hybrid meeting. City Council, staff, and the public
are welcome to attend the meeting either in person or virtually.
To view the meeting, please follow this link to our YouTube live stream link:
https://www.youtube.com/watch?v=qtfJxmz2hLI
I. Call to Order
II. Pledge of Allegiance
III. Roll Call
IV. Organized Garbage & Recycling Collection - Request for Proposals Content Review - 6:00 to
7:00 p.m. - Information and Direction
a. Director of Public Works Maria D'Andrea will be present to discuss the Citizen's
Committee's established various items & options in the revised Request for Proposals
to solicit proposals from trash haulers.
Presentation: 30 minutes
Discussion: 30 minutes
IVa
V. Discussion of Options for Rescinding Emergency Ordinance 10 - 7:00 to 7:30 p.m. - Direction
a. City Manager Shawn Lewis will present options for rescinding the emergency
ordinance, including how to allow for the continuation of one or more code
suspensions provided for in the City Manager's Emergency Orders.
Presentation: 5 Minutes
Discussion: 25 minutes
Va
VI. Discussion of Election of the Mayor - 7:30 to 8:00 p.m. - Direction
a. Council will discuss a proposed Charter amendment to provide for the direct election
of the Mayor and City Attorney Tamara Niles and City Clerk Stephanie Carlile will be
present for questions.
Presentation: 5 minutes
Discussion: 25 Minutes
VIa
VII. Break - 10 minutes
Page 1 of 374
Englewood City Council Special Meeting Agenda
June 14, 2021
Please note: If you have a disability and need auxiliary aids or services, please notify the City of Englewood
(303-762-2405) at least 48 hours in advance of when services are needed.
VIII. WIFIA Loan Application - 8:10 to 8:30 p.m. - Information and Direction
a. Director of Utilities and South Platte Renew Pieter Van Ry and representatives from
Stantec will be present to discuss the Utilities WIFIA loan application, including
projects to be funded and the application fee.
Presentation: 5 minutes
Discussion: 15 minutes
VIIIa
IX. 2020 Audited Financial Statements Review - 8:30 to 8:50 p.m. - Information
a. Finance Manager Kevin Engels and Audit Principal Jim Hinkle will be present to
discuss with City Council the 2020 Audited Financial Statements.
Presentation: 10 minutes
Discussion: 10 minutes
VIa
X. 2022 Budget Workshop Part I - 8:50 to 10:20 p.m. - Information
a. Director of Finance Jackie Loh and members of the Leadership Team will be present
to discuss the first of two meetings of the preliminary 2022 Budget.
Presentation: 90 Minutes
Xa
XI. Executive Session
a. The City Attorney recommends Council adjourn into executive session for a
conference with the City Attorney and for the purpose of receiving legal advice on
specific legal questions under C.R.S. Section 24-6-402(4)(b); Updating on the status of
claims and litigation in which the city is involved.
XIa
XII. Reports from Board and Commission Council Liaisons
XIII. Council Member’s Choice
XIV. City Manager’s Choice
XV. City Attorney’s Choice
Page 2 of 374
STUDY SESSION
TO: Mayor and Council
FROM: Maria D'Andrea
DEPARTMENT: Public Works
DATE: June 14, 2021
SUBJECT:
Organized Garbage & Recycling Collection - Request for
Proposals Content Review
DESCRIPTION:
The Citizen's Committee has established various items & options in the revised Request for
Proposals to solicit proposals from trash haulers. Staff will review these items with Council and
seek concurrence before finalizing and issuing the RFP.
RECOMMENDATION:
Staff recommends that the City Council provide guidance to staff on issuance of the RFP for
organized collection of garbage & recycling as well as direction on placing this issue on the
November ballot.
PREVIOUS COUNCIL ACTION:
• April 22, 2019: staff presented a Study Session item to the City Council on single source
trash hauling. Recommended next steps were 1) to form a citizen advisory group and 2)
perform outreach in the form of a survey & public meetings to solicit input from the
community on this topic.
• January 6, 2020: City Council directed staff to solicit citizens for a citizen's advisory
committee which would be responsible for providing Council with recommendations
regarding upcoming decisions about trash hauling services in the city.
• June 22, 2020: City Council approved the organization of the Citizen's Committee with
eleven (11) members of the public.
• December 7, 2020: City Council approved the recommendations from the Citizen's
Committee to: 1) reject the proposals received in July 2020 and 2) develop a new RFP
based on input from the Committee.
SUMMARY:
The Citizen's Committee for Organized Collection of Garbage and Recycling has evaluated the
previous Request for Proposals and Program terms and is recommending a series of changes.
Staff will present the modifications for concurrence from the City Council and present an
overview of the proposed timeline.
ANALYSIS:
The intent of the citizen's committee was to:
• Assist staff with reviewing the proposals received from waste haulers in response to a
formal Request for Proposals (RFP) for single trash hauling service within the city; and
• Make recommendations to the City Council on next steps in the process.
Page 3 of 374
Proposals were received from waste haulers, in response to the city's formal Request for
Proposals, on July 16, 2020. The Citizen's Committee met several times to review and discuss
the proposals. Based on their analysis, the Committee voted unanimously at their November 9,
2020 meeting to: 1) reject the proposals received; and 2) develop a new RFP based on direction
& input from the Committee. The City Council considered and approved these
recommendations at the December 7, 2020 City Council meeting.
To date, the Committee has met 18 times since inception and is recommending the following
elements for inclusion in the RFP:
1. Base Service Options. Solicit pricing on two different base service programs:
o Pay-as-You-Throw which would allow residents to choose either a 96-gallon or
32-gallon size container. A higher rate would be charged for the larger container.
o Uniform Container which would provide a 96-gallon container to each household.
The same rate would be charged to each household.
o In both programs, garbage would be collected on a weekly basis and recycling
on a bi-weekly basis.
2. Collection Points. Allow households to place garbage & recycling at either their alley
location or curbside. The hauler would be required to service both streets and alleys.
3. Contract Term. Solicit pricing for a 5-year, 7-year, and 10-year contract term.
4. Contract Pricing Increases. For the initial two years of the contract, there is a fixed price,
years 3-5 are allowed increases of the lesser of 3% or the Denver/Aurora/Lakewood
CPI, and the maximum total increase of 5% for a 5-year contract, a maximum total
increase of 7% for a 7-year contract or 10% for a 10-year contract.
5. Large/Bulky Item Disposal. As a part of the base service (i.e. included in the monthly
charge), each household would be given two vouchers each year to be used for pickup
and disposal, by the hauler, of up to 1) 10 bags of trash, and 2) 10 bags or bundles of
yard waste, and 3) up to three items from a defined list of large & bulky items.
6. Recycling Mandatory. Recycling would be required of all households. If a household
does not wish to recycle, they could opt to not receive the bin but no credit would be
given for not participating in the recycling program
7. "Opt Out" Provision after Initial Year. All households would be required to participate in
the fist year of the program. After the initial year, households could "opt out" of the
service upon proof that they had paid for alternate garbage service.
8. Composting. Haulers will be allowed to propose to provide composting service, at an
additional cost to households. The Committee also recommended that a separate RFP
be issued solely for compost collection.
9. Green/Yard Waste. Collection of green waste from May 1 through November 30 of each
year at an added cost to households who chose to participate. Materials would be
disposed of at a re-use facility.
10. Green/Yard Waste Events. Solicit pricing for two events per year where households
could bring their green waste to a designated site for disposal.
11. Hauler Vehicles. When evaluating the proposals, the environmental attributes and
emission profiles of the hauler's vehicles be taken into consideration.
12. Additional Garbage-beyond what will fit in the Container. Solicit pricing for 1) up to 4
bags of garbage and bundles of yard waste, every week for each household, or 2)
provide 10 tags per household to be used on additional bags or bundles where
additional service is needed.
13. Roll Offs/Dumpsters. Pricing for a 10-yard or 20-yard dumpster will be included in the
RFP. All households in Englewood would receive this rate.
Page 4 of 374
14. Customer Service Options. Options should include methods for citizens to connect via
phone, on-line chat, and a web-based form and an app with a required response time of
no more than one business day.
15. Penalties. Penalties incurred by the hauler would go towards a low-income assistance
program and education & outreach efforts to citizens, at staff's discretion.
16. Recommend that the city require multi-family dwellings to offer recycling services
through whatever means they think appropriate such as licensing or code amendments.
17. Administrative Fee. An Administrative Fee would be charged to each household in the
initial year of the program and then re-evaluated thereafter.
18. Multi-Family Dwellings. Exclude multi-family dwellings of 4-7 units from the RFP and
should City Council move forward with a single hauler, recommend that the city reach
out to these properties to encourage them to participate, after implementation of the
program.
19. Proposal Evaluation Criteria. Include the following elements and points to evaluate
proposals:
Price 50 Points
Proposed Work Plan/Approach
• Adherence to RFP Requirements
• Customer Service
• Levels of Service
• Alternative Approaches
30 Points
Qualifications & Personnel 10 Points
Quality of Equipment & Vehicles and Use of
Alternative Fuel Vehicles 10 Points
Total 100 Points
In addition to soliciting proposals, the City Council could direct staff to place the topic of
organized trash collection on the November ballot.
FINANCIAL IMPLICATIONS:
There is no financial implication for releasing the RFP. Should Council or voters move forward
with organized trash collection, administrative costs of the program would be included in customer
base fees.
CONNECTION TO STRATEGIC PLAN:
Sustainability: a city that protects its natural environment
Evaluate organized garbage and recycling collection program
OUTREACH/COMMUNICATIONS:
Staff conducted extensive community outreach and engagement throughout 2019 and 2020
through the "Talkin' Trash" outreach campaign. This included public meetings, surveys, social
media and direct mail pieces. If the City Council moves forward with issuance of the RFP, staff
will begin education, outreach and polling efforts over the summer and fall months to solicit input
from the community before bringing back a recommendation for action by the City Council.
ATTACHMENTS:
Presentation
Large/Bulky Item List
Proposed Timeline
Page 5 of 374
Organized Garbage & Recycling
Collection –
RFP Content Review
June 7, 2021
Page 6 of 374
•Organized collection evaluation was discussed by ETAC, BAC, KEB
and CASE
•Initial RFP was developed by staff with input from representatives
of these groups
•Citizen’s Committee established by Council in June 2020
•Committee recommended that the City reject all proposals and re-
write the RFP to:
•better incorporate elements that will better serve residents;
and
•potentially reduce costs
Background –How did we get here?Page 7 of 374
•Dane Borman
•Christine Brinker
•Marcy Brown
•Carson Green
•Brenda Hubka
•Kanji Kawanabe
•Felicia Laib
•Matt Adams (former member)
•Geoff Frazier (former member)
•Cheryl Stewart (former member)
•Steve Ward (former member)
Citizen’s Committee Membership
Page 8 of 374
Base Service Options
Pay -As-You -Throw:
•Allows households to choose either a 32-gallon or 96-gallon garbage
& recycling container
•Higher rate for larger container
Uniform Container:
•All households receive a 96-gallon garbage & recycling container
Committee Recommendation:
•Solicit pricing for both options
Page 9 of 374
Collection Points
•Curb-side
•Alley
Committee Recommendation:
•Allow household to choose where they set out their garbage &
recycling
•Hauler required to collect in both street & alley
Page 10 of 374
Contract Term
•Multi-year contract, subject to annual appropriation
Committee Recommendation:
•Solicit pricing for a 5-year, 7-year or 10-year term
Page 11 of 374
Contract Pricing Increases
Committee Recommendation:
•Pricing for initial 2 years is fixed at proposed rates
•Increases would be allowed in years 3-5 based on:
•The lesser of 3%, or
•The Denver/Aurora/Lakewood Consumer Price Index
•Maximum total increase would be X% for a X-year contract Page 12 of 374
Large/Bulky Item Disposal
•Part of Base Service
•Vouchers carry over from year to year
•Household contacts hauler to arrange date of pickup
Committee Recommendation:
•Two (2) vouchers per household, per year to dispose of the
following:
•10 bags of trash, and
•10 bags or bundles of yard waste; and
•Up to 3 items from listPage 13 of 374
Large/Bulky Item Disposal
Page 14 of 374
Recycling
Committee Recommendation:
•Mandatory for all households
•Households may “opt out” and not receive container but would not
receive a credit
Page 15 of 374
Service “Opt Out” after Initial Year
Committee Recommendation:
•Mandatory for all households during first year of program
•After first year, households could “opt out” upon valid proof of
alternate service
Page 16 of 374
Composting
Committee Recommendation:
•Haulers allowed to propose service
•Also recommend issuance of a compost-only RFP aimed at
composting companies
•Optional Service
•Household can choose as an additional service,
for an additional cost
•Year -round, weekly collection service
Page 17 of 374
Green/Yard Waste
Committee Recommendation:
•Haulers allowed to propose service
•Material hauled to a non-landfill facility
•Optional Service
•Household can choose as an additional service,
for an additional cost
•Weekly collection, May 1 through Nov. 30
Page 18 of 374
Green/Yard Waste Events
Committee Recommendation:
•Solicit pricing for 2 events per year where households could bring
their green waste to designated site for disposa
Page 19 of 374
Hauler Vehicles
Committee Recommendation:
•When evaluating the vendors, include among other things, the
environmental attributes and emissions profiles of the trucks
Page 20 of 374
Additional Garbage
Committee Recommendation:
Solicit pricing for:
•Up to 4 bags of garbage or bundles of yard waste, every week for
each household; or
•Provide 10 tags per household, per year to be used on additional
bags or bundles of yard waste when needed
•Beyond what will fit in provided Container
Page 21 of 374
Roll -Offs
Committee Recommendation:
•Solicit pricing for 10-yard & 20-yard dumpsters, to be available at
that price for Englewood residents
Page 22 of 374
Customer Service Options
Committee Recommendation:
•Customer service options should include via phone, chat, a simple
form on both the website and an app with a required respond time
of no more than one business day
Page 23 of 374
Penalties
Committee Recommendation:
•When there is a missed pickup or a failure to resolve a customer
issue in the time frames specified, that month’s service charges
will be credited to the affected household with the remainder of
the penalty amount going towards low-income household payment
assistance and education & outreach about waste reduction and
recycling, at staff’s discretion Page 24 of 374
Administrative Fee
Committee Recommendation:
•Charge the Administrative Fee to all eligible households in the first
year, subject to re-evaluation thereafter
Item Yearly Cost Cost/HH/Year
Personnel $210,500 $22.49
Code Vehicle
(annualized cost)$1,282 $0.14
Communications (quarterly)$18,000 $1.92
Yearly Total $229,782 $24.55
Monthly Total $19,148 $2.05
Page 25 of 374
Multi-Family Dwellings
Committee Recommendation:
•Exclude multi-family dwellings of 4-7 units from the RFP, and,
recommend that the city reach out to encourage participation, if
organized collection proceeds
•Require multi-family dwellings to offer recycling services through
whatever means appropriate such as licensing or code amendmentsPage 26 of 374
Proposal Evaluation Criteria
Committee Recommendation:
•Include the following elements and points to evaluate proposals:
Item Points
Price 50
Proposed Work Plan/Approach
•Adherence to RFP Requirements
•Customer Service
•Levels of Service
•Alternative Approaches
30
Qualifications & Personnel 10
Quality of Equipment & Vehicles and Use of Alternative
Fuel Vehicles 10
Total 100Page 27 of 374
Schedule
Page 28 of 374
Questions/Discussion
Page 29 of 374
Accepted Large Item Number/Size of Item(s) Accepted
Trash Bag Maximum of 10 bags, each weighing no more than 25 lbs each
Yard waste (grass clippings, branches, tree stumps)Maximum of 10 bags or bundles, each no more than 4 feet long &
weighing no more than 25 lbs each
Sofa, couch or loveseat One (1); includes all pieces of a sectional sofa
Recliner or chair One (1)
Dining table and chairs One (1) set
Mattress and box spring One (1) set
Dresser, armoire, buffet, china cabinet, bookcase, or television stand One (1)
Headboard, footboard and side rails One (1) set
Coffee table, end table, or sofa table One (1)
Toilet or sink One (1)
Bathtub One (1)
Large toy (playhouse, kiddie pool, etc.)One (1)
Non-motorized bicycle or scooter One (1)
Trash container/bin One (1)
Pallet One (1)
Exercise equipment (treadmill, stationary bike, etc.)One (1)
Large metal appliance (stove, dryer, hot water heater, etc.)One (1)
Carpet (rolled up)Maximum of 10 bundles, each no more than 4 feet long & weighing
no more than 25 lbs each
Rug (rolled up)One (1)
Home construction debris Maximum of 10 bundles or bags, each no more than 4 feet long &
weighing no more than 25 lbs each
And, up to three (3) of the line items listed below
Each voucher to be valid for pickup of:
• Up to ten (10) bags of trash, as specified below; and
• Up to ten (10) bags or bundles of yard waste, as specified below; and
• Up to three (3) line items from the list below
Large Item List
Page 30 of 374
Organized Garbage Recycling Collection - Proposed Schedule 06/04/2021
2020
Dec Jan Feb Mar Apr June July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June June June Aug Sept
Major Tasks:
Meeting with waste haulers
Committee to review draft RFP
6/14/2021
Issue modified RFP
Contract Award
Begin collection services
Develop elements of new RFP
Receive proposals
Evaluate proposals
If decision by Council is to proceed
with Single Hauler Contract then
following actions would occur:
Public Outreach: educate & solicit
input
Council Consideration
Program Education & Awareness
Container implementation in field
2021
City Council to review terms of new
RFP & consider issuance or ballot
initiative
2022
Page 31 of 374
STUDY SESSION
TO: Mayor and Council
FROM: Shawn Lewis
DEPARTMENT: City Manager's Office
DATE: June 14, 2021
SUBJECT: Discussion of Options for Rescinding Emergency Ordinance 10
DESCRIPTION:
Staff will present options for rescinding the emergency ordinance, including how to allow for the
continuation of one or more code suspensions provided for in the City Manager's Emergency
Orders.
RECOMMENDATION:
Staff recommends amending Emergency Ordinance #10 to remove Section 5 granting
additional powers/authority to the City Manager.
Doing so will achieve the following:
1. Address concerns from Council regarding restoring full policy authority to City Council;
2. Allow three emergency orders to remain in place as requested by the business
community (outdoor flame heaters, expanded seating and open consumption areas)
while repealing all other emergency orders issued by the City Manager;
3. Allow the City Council's emergency declaration in Section 3 of the Emergency Ordinance
to remain in place so that businesses, non-profits and the City of Englewood can access
any funding that may be contingent upon an emergency ordinance/declaration in the
future.
PREVIOUS COUNCIL ACTION:
• Approval of Emergency Ordinance #10, Series of 2020 (March 18, 2020)
• Approval by motion to direct the City Manager to issue an Emergency Order pursuant to
his authority under Ordinance 10, Series 2020, to mandate the wearing of masks in
commercial spaces and while riding on or within public transportation. (July 6, 2020)
• Recent Council Members' Choice discussions regarding repeal of Emergency Order 10
SUMMARY:
Councilmembers have requested staff bring back options for rescinding Emergency Order 10.
Options include the following:
1. Complete repeal of Emergency Ordinance and direct staff to bring Council one or more
of the following policies:
o Allow open flame heaters
o Allow continued expanded outdoor seating on private property
o Allow continued outdoor alcohol consumption in one or both areas currently
designated
Page 32 of 374
2. Amend Emergency Ordinance 10 to repeal all emergency orders and declarations
except those regarding outdoor seating, open consumption areas and open flame
heaters while removing City Manager authority to issue additional orders and
declarations (Section 5 of the Emergency Ordinance)
3. Delay repeal of Emergency Ordinance
ANALYSIS:
Background
On March 10, 2020, Governor Jared Polis issued an Executive Order ("EO"), declaring a state
of disaster emergency for the State of Colorado due to the risk of the spread of COVID-19. On
March 18, 2020, the City of Englewood City Council passed Emergency Ordinance #10, Series
of 2020 declaring a public health emergency existed due to the spread of COVID-19 within the
City of Englewood, and granting the City Manager full power and authority to take issue orders
necessary for the protection of life and property in response to COVID-19.
Emergency Orders Issued Under Emergency Ordinance
The following emergency orders were issued under the City Manager's authority; Council was
consulted, voted on, or was advised on each of these orders:
1. Lifting Restrictions on Trash Hauling Days - March 27, 2020
2. Closure of Canine Corral - March 27, 2020
3. Public Consumption Area 1 - June 12, 2020
4. Public Consumption Area 2 - June 26, 2020
5. Emergency Mask Order - July 7, 2020
6. Emergency Mask Order - July 13, 2020
7. Emergency Mask Order - July 16, 2020
8. Expanded Outdoor Seating -July 2020 (expiring Dec 1 2020)
9. Expanded Outdoor Seating - September 2020 (extension expiring Oct 21, 2021)
10. Emergency Outdoor Heating - October 2020
Analysis of Options
Option #1: Complete repeal of Emergency Ordinance and all emergency orders of the City
Manager while directing staff to bring Council policies to allow expanded seating areas, open
consumption areas and open flame heating.
• Pros:
o Meets the stated objectives of three or more Councilmembers to repeal;
o Meets needs expressed by the Chamber, EDDA and individual business owners
to allow for continuation of certain activities related to pandemic recovery.
• Cons:
o Per the Interim City Attorney firm, creates some level of risk should federal or
state governments require a declaration of emergency in order to access future
funding.
Option 2: Amend Emergency Ordinance 10 to repeal all emergency orders and declarations
except those regarding expanded seating, open consumption areas and open flame heaters
while removing City Manager authority to issue additional orders and declarations (Section 5 of
the Emergency Ordinance).
• Pros:
Page 33 of 374
o Meets the stated objectives of one or more Councilmembers to return-to-normal
all division of powers between the City Council and the City Manager as outlined
in the Charter and the Code of Ordinances;
o Meets needs expressed by the Chamber, EDDA and individual business owners
to allow for continuation of certain activities related to pandemic recovery.
• Cons
o Leaves in place the Council-designated declaration of emergency which two or
more Councilmembers have noted they desire to end.
Option 3: Delay repeal of Emergency Ordinance
• Pros:
o Follows the recommendation of the Interim City Attorney firm which advises
Council that most cities are leaving emergency ordinances in place to ensure that
local businesses can access federal and state resources that may--in the future--
be contingent upon such an ordinance;
o Meets needs expressed by the Chamber, EDDA and individual business owners
to allow for continuation of certain activities related to pandemic recovery.
• Cons:
o Does not meet the stated objectives of at least two Councilmembers to repeal the
Emergency Ordinance swiftly.
FINANCIAL IMPLICATIONS:
Unknown
CONNECTION TO STRATEGIC PLAN:
The Strategic Plan and/or Blueprint for Organizational Success includes the following:
• Goal 6: Revenue and Finance; Sub-Goal 6.1: Impact of COVID-19; Project: Study the
impact of COVID-19 on city finances
• Local Economy: A general focus on business recovery due to the pandemic and overall
support of local businesses.
OUTREACH/COMMUNICATIONS:
The City received several emails from community members and business owners related to the
Emergency Ordinance, asking Council to keep in place orders related to outdoor seating, areas
of open consumption of alcohol and open flame heating.
ATTACHMENTS:
Emergency Ordinance (Ordinance #10)
Page 34 of 374
ORDINANCE NO. 10
SERIES OF 2020
BY AUTHORITY
COUNCIL BILL NO. 12
INTRODUCED BY COUNCIL
MEMBER STONE
AN EMERGENCY ORDINANCE
CONCERNING THE CORONAVIRUS (COVID-19)
PUBLIC HEALTH EMERGENCY
WHEREAS, on March l 0, 2020 Jared Polis, the Governor of the State of Colorado, declared a
statewide state of emergency in response to corona virus (COVlD-19);
WHEREAS, the World Health Organization has declared the coronavirus (COVlD-19) to be a
worldwide pandemic;
WHEREAS, the coronavirus (COVlD-19) has been confirmed to exist in Denver County, Arapahoe
County and Jefferson County;
WHEREAS, the En glewood City Council confirms that the public health of the citizens of
E nglewood is the City Council's top priority;
WHEREAS, the Englewood City Council is empowered by Section 31-15-40l(l)(b) C.R.S., to do
all acts and make all regulations which may be necessary or expedient for the promotion of health or
suppress ion of disease;
WHEREAS, the Englewood City Council finds and determines that the adoption of this ordinance
is necessary for the promotion of health and the suppression of disease;
WHEREAS, the Englewood City Council finds and determines that the adoption of this ordinance
is proper under Section 3l-15-401 ( I )(b ), C.R.S. and other applicable laws; and
WHEREAS, the Englewood City Charter, Section 41 provides for the passage and immediate
enacting of emergency ordinances necessary for the immediate preservation of public property, health,
peace, or safety.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
ENGLEWOOD, COLORADO, AS FOLLOWS:
Section 1. Title. This ordinance shall be known and may be cited as the City or Englewood
Coronavirus (COVID-19) Ordinance.
Section 2. Intent. It is the intent of this ordinance to provide the necessary organization, po wers,
and authority to enable the timely and effective use of all available C ity resources to prepare for,
respond to, and recover from the declared local public health emergency. This ordinance is intended to
grant as broad a power as is permitted within the letter and spirit of section 41 of th e City Charter and
the Council-Manager form of government, and this ordinance shall be interpreted in accordance with
such intent. The City Council retains the power to direct the City Manager during the pendency of the
current corona virus (COVID-19) public health emergency.
1
Page 35 of 374
Section 3. Public Health Emergency Declared. The City Council hereby declares that a public
health emergency relating to the coronavirus (COVID-19) exists within the City. Such
circumstance is referred to in this ordinance as the "public health emergency." The public shall be
notified of this declaration through general dissemination to the news media, posting on the C ity
website, or other means of publicity intended to advise the general public.
Section 4. Duration of Declaration of Public Health Emergency. The declaration of the public
health emergency as provided in Section 3 of this ordinance shaJl remain in effect until the City
Council declares that the emergency has passed.
Section 5. Powers: Unti l the City Council declares that the public health emergency has passed
the City Manager has full power and authority to take the following actions and issue the following
orders:
(a) any action necessary fo r the protection of life and property, including, but not lim ited
to, establishing regulations governing conduct related to th e cause of the public heaJth emergency;
(b) an order establishing a curfew during such hours of the days or nights and affecting
such categories of persons as may be designated in accordance with direction from the State and/or
Federal governments;
( c) an order to direct and compel the evacuation of a ll or a part of the population from any
stri cken or threatened areas within the City if the City Manager deems this action is necessary for
t h e preservation oflife, property or other public h ealth emergency mitigation, response or recovery
activities and to prescribe routes, modes of transportation and destination in connection with an
evacuation;
(d) an order controlling, restricting, allocating or regulating the use, sale, production or
distribution of food, water, clothing, and other commodities, materials, goods, serv ices and
resources ;
(e) an order requiring the closing of businesses deemed nonessential by the City Manager,
following consultation with the City Council;
(f) to suspend City board a nd commission meetings to include, but not be limited to,
meetings of the Planning Commission, Board of Adjustment and Appeals, Liquor and Marijuana
Licensing Authority, or modify meeting rules to allow for telephone, teleconferencing or m eeting
by other e lectronic means;
(g) to appropriate and expend funds , execute contracts, authorize the obtaining and
acquis ition of equipment, services, suppli es and materials without strict compliance w ith
procurement regulations or procedures;
(h) transfer the direction, personnel, or functions of City departments and agencies for the
purposes of performing or facilitating public health emergency services;
(i) utiliz e all availa ble resources of the C ity as may be reasonably necessary to cope w ith
this pubjjc health emerg ency whether in preparation for, response to, or r ecovery from this p ublic
health emergency;
G) accept services, gifts, grants and loans, equipment, supplies, and materials whether from
private, nonprofit or governmental sources related to the C ity's response to this emergency;
(k) to make application for loca l, state or federal assistance;
(I) to terminate or suspend any process, operation, machine, device o r event that is or may
negatively impact the health, safety and welfare of persons or property within the City;
(m) delegate authority to such City officials as the C ity Manager determines reasonably
necessary or expedient;
(n) limit the use of any City-owned building, facility, or property as to time, manner, and
permitted activiti es, including, but not limited to, limiting t he permissible numbe r of p e pple that
may lawfully occupy s uch building, facility, or property at any one time;
2
Page 36 of 374
( o) close and prohibit the use of any City-owned building, facility, or property;
(p) exercise such powers and functions in light of the ex igenci es of this public health
emergency, including, but not limited to, the waiving of compliance with any time-consuming
procedures and formalities, includ ing notices, as may be prescribed by law pertaining thereto; a nd
( q) issue any and a ll other o rders or undertake s uch other functions and activities as the
City Manager reasonably believes is required under the circumstances to protect the health, safety,
welfare of persons or property within the C ity of Englewood, or to otherwise preserve the public
peace or abate, clean up, or mitigate the effects of the public health emergency.
Depending upon the changing needs of the community, the restrictions imposed in accordance with
the above list of authorizations may be modified from time to time during the term of this
emergency ordinance upon the discretion of the City Manager, under the direction of City Council.
Section 6. Enforcement of Orders:
(a) The members of the City's Police Department, code e nforcement, and such other law
enforcement and peace officers as may be authorized by the City Manager are herby authorized
and directed to enforce the orders, rules, and regulations made or issued pursuant to this ordinance.
All members of the public shall be deemed to have been given notice of all orders, rules, a nd
regulations made or issued pursuant to this ordinance upon their dissemination to the news media
or publication on the City website. Additional means of publicity will be utilized as are available.
(b) Until the City Council declares that the public health emergency has passed, no person
shall:
(I) enter or remain upon the premises of any establishment not open for business
to the general public, unless such person is the owner or authorized agent of the
establishment.
(2) violate the provisions of this ordinance.
(3) violate any of the orders duly issued by the City Manager or designee pursuant
to Section 5 of this ordinance.
(4) willfully obstruct, hinder, or delay any duly a uthorized City officer, employee
or volunteer in the enforcement or exercise of the provisions of this ordinance, or of the
undertaking of any activity pursuant to this ordinance.
(c) It is unlawful and a misdemeanor offense for any person to violate any provision of this
Section 6. Any person convicted of a violation of this section shall be subject to the 2 penalties set
forth in section 1-4-1 of the Englewood Municipal Code.
Section 7. City Council Meetings and Departments:
(a) For the duration of the public health emergency, the City Counci l may meet in
accordance with their duly approved electronic meeting policy. Additionally, if a City Council
member reasonably determines that his or her personal attendance at an in-person C ity Council
m eeting would not be prudent, such Council member may li s ten by telephone, v ideo confer encing,
or other electronic means to any Counci l meeting ("Electronic Participation "). Such Co uncil
m ember listening via telephone or other electronic means shall be deemed pre.5ent for purposes of
determining a quorum. The member of City Council may not participate nor vote in a quasi -judicial
public hearing; however, the Council member may maintain the electronic connection and monitor
and listen to the hearing. The member of City Council may participate and vote in legislative
matters. Electronic Participation is al so avai lable to a C ity Council member during an executive
s ession. The City Counc il may discontinue the use of Electronic Participation by one or more
members during a meeting where the participation results in delays or interference in the meeting
process; e .g., where the telephone connection or connection by other electronic means is repeatedly
lost, the quality of the connection is unduly noisy or otherwise problematic to the conduct of the
meeting, o r the listening member is unable to hear speakers using a normal speaking voice
3
Page 37 of 374
amplified to a level suitable for the meeting audience in attendance. Whenever a City Council
member is allowed to participate in a City Council meeting by telephone or other electronic means
pursuant to this Rule, the following additional rules shall be observed:
(I) All members of the City Council must be able to hear one another or otherwise
communicate with one another, and be able to hear all discussion and testimony in a manner
designed to provide maximum notice and participation;
(2) Members of the public present at the meeting location must be able hear all discussion,
testimony, and votes;
(3) All votes held at the meeting shall be conducted by roll call.
(4) To the extent possible, full and timely notice shall be g iven to the public setting advising
that one or more members of the City Council. may participate in the meeting electronicall y.
(5) Participation in a regu lar C ity Counci l meeting by telephone or other electronic means
in accordance w ith this Rule s ha ll not be considered to be a "failure to attend" a regular Coun cil
meeting for determining whether a vacancy in the office of the Mayor or a Council member has
occurred.
(b) Whenever the public health emergency makes it imprudent or imposs ible for City Council to
meet at a previously scheduled date and time, s uch meeting shall be deemed to be postponed until
a quorum of the City Council is able to meet either in-person or electronically.
(c) Any official act or meeting required to be performed at any regular location of th e City Council
is valid when performed at any temporary location under this section.
(d) T he provisions of this section shall apply to all executive, legislative, and judic ial branches,
powers and functions conferred upon the City and its officers, employ ees, and authorized agents
by the Colorado Constitution, Colorado Statutes, the City of E nglewood Charter, and the City of
Englewood Municipal Code.
Section 8. Access to Tabor Funds: During the current public health emergency the City Manager
shall have access to th e C ity 's emergency funds mandated by the Taxpayer's Bill of Right s
(TABOR) as set forth in Article X , Section 20, Subsection (5) of the Colorado Constitution, entitl ed
"Emergency reserves." Funds utilized pursuant to this ordinance s hall be replenished no later than
the conclus ion of the fiscal year followin g t he end of t he c urrent public health emergency.
Section 9. Conflict with Other Laws: If any provis ion of th is ordinance conflicts with the City
Charter, the City Charter sha ll control. If any provision of this ordinance conflicts w ith any
provision of the City of Englewood Municipal Code, or any provision of t he City C ounci l's
Procedures and Rules of Order, this ordinance shall control.
Sect ion 10. Poli ce Power F inding. T he City C ouncil hereby fi nds, determines and declares that
this ordinance is necessary and proper to provide for the safety, preserve the health, promote the
prosperity, and improve the order, comfort and convenience of the City of Englewood and the
inhabitants thereof
Section 11. Authority. The City Council h ereby finds , determin es a nd declares that it has the power
to adopt this ordi nance pursuant to the provisions of Section 31 -15 -40l(l )(b) C.R.S., and the
powers possessed by home rule municipalities in Colorado.
Section 12. E mergency Declaration. The City Counci l of the City of Engl ewood hereby finds ,
d etermines and decJares that an emergency ex is ts and tha t this ordinance is neces sary for the
immediate preservation of publi c property, health, welfare, peace or safety for the reasons
enumerated in the introductory paragraphs of this ordinance, which are incorporated into this
4
Page 38 of 374
Section 13 by reference. The City Council further determines that the adoption of this ordinance a s
a n emergency ordinance is in the best interest of the citizens of the City of E n glewood.
Section 13. Effective Date. Pursuant to Section 41 of the Englewood Charter this Ordinance shall
take effect and be in full force upon adoption of this ordinance by the affirmative votes of at leas t
five (5) members of the City Council.
Section 14. Publication of Ordinance. This ordinance shall be publis hed in full within ten 5 (I 0)
days after adoption, or as soon thereafter as possible, as required by Section 41 of the Englewood
Charter.
Introduced, read in full, and passed on first reading on the 17th day of March, 2020.
Published in full as a Bill for an Emergency Ordinance on the City's official website on the
18th day of March, 2020.
Read by Title and passed on final reading on the 18t h day of March, 2020.
Published in full on the City's official website beginning on the l 9tll day of March, 2020 for
thirty (30) days.
Linda Ols on, Mayor
ATTEST:
l , Stephanie Carlile, City Clerk of the City of Eng lewood, Colorado, hereby certify that the
above and foregoing is a true copy of the Emergency Ordinance introduced, read in full, and
passed on final reading on the 18 th day of March, 2020.
5
Page 39 of 374
STUDY SESSION
TO: Mayor and Council
FROM: Tamara Niles
DEPARTMENT: City Attorney's Office
DATE: June 14, 2021
SUBJECT:
Discussion of potential Charter amendment for the direct election
of the Mayor
DESCRIPTION:
Discussion of direct election of Mayor through a ballot question to amend the City's Charter
RECOMMENDATION:
City Council will discuss whether to proceed with an Ordinance authorizing a ballot measure at
the November 2021 election to amend the City's Charter to provide for the direct election of the
Mayor.
PREVIOUS COUNCIL ACTION:
City Council has discussed the pros and cons associated with a proposed ballot measure
asking the electorate of the City to decide whether to change the manner in which the Mayor of
the City is selected through a series of Charter amendments at Study Sessions on February 26,
2018, May 11, 2020, May 18, 2020, February 8, 2021, February 22, 2021. City Council held a
public hearing at its regular meeting on June 7, 2021, and scheduled this matter for its June 14,
2021 Study Session for further discussion. The City Attorney's office was requested to describe
the issues to be addressed in proposed ballot language authorizing the direct election of the
Mayor.
SUMMARY:
The purpose of the Study Session is to determine whether an Ordinance authorizing a ballot
measure to amend the City Charter should be prepared and considered, to allow voters at the
November 2, 2021 Municipal Election to determine whether voters elect the City's Mayor
directly.
ANALYSIS:
In order to amend the City Charter to provide for the direct election of the Mayor by citizens (in
lieu of the current City Charter procedure whereby the Mayor is chosen by City Council among
its members), City Council must adopt an Ordinance to authorize submission of the issue to
voters, providing ballot language specifically authorizing the amendment of various City Charter
sections regarding the Mayor and City Council. To ensure the proposed ballot measure is
placed on the November 2021 ballot, City Council should consider an Ordinance for first reading
no later than its meeting on July 6, 2021.
Should City Council wish to proceed and consider an Ordinance containing proposed ballot
language to authorize the direct election of the Mayor by voters, the City Attorney's office
requires the following direction to draft the proposed ballot language:
Page 40 of 374
1. Whether a directly-elected Mayor's powers/authority vary from the current appointed Mayor's
authority, specifically whether the Mayor would have veto power (currently no), be entitled to
vote (currently yes), or have other authority in addition to that currently held by the Mayor (City
Charter Section 24);
2. Whether a council member position currently elected at large would be replaced with a
directly-elected Mayor (City Charter Section 19);
3. Whether a directly-elected Mayor would have a four-year term (City Charter Section 22); and
4. Whether a candidate for Mayor requires additional qualifications beyond those possessed by
candidates for City Council (currently United States citizen, at least 25 years of age, resident of
Englewood for at least 1 year, an holds no other office)(City Charter Section 23).
CONCLUSION:
City Council has the opportunity to put this matter on the ballot for consideration by voters at the
November, 2021 Municipal Election. If adopted by voters, the Mayor would be elected at the
2023 Municipal Election. Should this matter be delayed, the next opportunity to place this on a
general election ballot would be November, 2022.
FINANCIAL IMPLICATIONS:
Adding ballot measures to any election will increase election costs. The City will already be
participating in the coordinated municipal election on November 2, 2021 therefore it would be
less expensive than submitting the ballot questions at the 2022 general election. All election
costs are weighted by how many jurisdictions are participating. Special elections can run as
high as $35,000.
CONNECTION TO STRATEGIC PLAN:
Governance- A city government that is accountable, effective, and efficient.
OUTREACH/COMMUNICATIONS:
A project page was set up on Englewood Engaged to solicit input from Citizens
https://www.engaged.englewoodco.gov/charter-amendment-for-election-of-the-mayor. This was
launched through social media and showcased on the City's website. The project included a
survey, opportunities for questions, and allowed citizens to provide feedback. As of the June 7,
2021 City Council meeting, 54 people visited the project page, 17 people took the survey, 1
person provided feedback and 2 people submitted questions.
ATTACHMENTS:
Englewood Engaged project report
Study Session of February 26, 2018
Study Session of May 11, 2020
Study Session of May 18, 2020
Study Session of February 8, 2021
Study Session of February 22, 2021
Council Communication of June 7, 2021
Page 41 of 374
Project Report
03 May 2021 - 01 June 2021
Englewood Engaged
Charter Amendment for Election of the Mayor
Highlights
TOTAL
VISITS
54
MAX VISITORS PER
DAY
23
NEW
REGISTRATI
ONS
0
ENGAGED
VISITORS
20
INFORMED
VISITORS
23
AWARE
VISITORS
46
Aware Participants 46
Aware Actions Performed Participants
Visited a Project or Tool Page 46
Informed Participants 23
Informed Actions Performed Participants
Viewed a video 0
Viewed a photo 0
Downloaded a document 0
Visited the Key Dates page 2
Visited an FAQ list Page 0
Visited Instagram Page 0
Visited Multiple Project Pages 4
Contributed to a tool (engaged)20
Engaged Participants 20
Engaged Actions Performed
Registered Unverified Anonymous
Contributed on Forums 0 0 0
Participated in Surveys 0 0 0
Contributed to Newsfeeds 0 0 0
Participated in Quick Polls 0 0 17
Posted on Guestbooks 0 1 0
Contributed to Stories 0 0 0
Asked Questions 0 2 0
Placed Pins on Places 0 0 0
Contributed to Ideas 0 0 0
Visitors Summary
Pageviews Visitors
17 May '21 31 May '21
20
40
Page 42 of 374
Tool Type
Engagement Tool Name Tool Status Visitors
Registered Unverified Anonymous
Contributors
Newsfeed Public Hearing Announcement: June 7 at 7:00
p.m.
Published 0 0 0 0
Newsfeed Updates Published 0 0 0 0
Qanda Questions Published 3 0 2 0
Guest Book Feedback Published 4 0 1 0
Quick Poll Should this be added to the upcoming municipal
election o...
Published 17 0 0 17
Englewood Engaged : Summary Report for 03 May 2021 to 01 June 2021
ENGAGEMENT TOOLS SUMMARY
0
FORUM TOPICS
0
SURVEYS
2
NEWS FEEDS
1
QUICK POLLS
1
GUEST BOOKS
0
STORIES
1
Q&A S
0
PLACES
Page 2 of 6 Page 43 of 374
Widget Type Engagement Tool Name Visitors Views/Downloads
Key Dates Key Date 2 2
Englewood Engaged : Summary Report for 03 May 2021 to 01 June 2021
INFORMATION WIDGET SUMMARY
0
DOCUMENTS
0
PHOTOS
0
VIDEOS
0
FAQS
0
KEY DATES
Page 3 of 6 Page 44 of 374
Visitors 3 Contributors 2 CONTRIBUTIONS 2
Englewood Engaged : Summary Report for 03 May 2021 to 01 June 2021
QANDA
Questions
No Responses
Page 4 of 6 Page 45 of 374
Visitors 4 Contributors 1 CONTRIBUTIONS 1
20 May 21
Nathan
AGREES
0
DISAGREES
0
REPLIES
0
Englewood Engaged : Summary Report for 03 May 2021 to 01 June 2021
GUEST BOOK
Feedback
My confusion around this issue has more to do with the role of the Mayor than anythin
g else. In short, the Mayor of Englewood is responsible for moderating City Council M
eetings and Council as a whole. They function like a Board Chair, who is typically elec
ted or appointed by other board members. Our City Manager has most of the "power"
or "authority" when it comes to running the city. Therefore, electing our Mayor only m
akes sense to me if their role also changes. In short, my feedback is that the role of M
ayor change simultaneously with the election.
Page 5 of 6 Page 46 of 374
Visitors 17 Contributors 17 CONTRIBUTIONS 17
Englewood Engaged : Summary Report for 03 May 2021 to 01 June 2021
ENGAGEMENT TOOL: QUICK POLL
Should this be added to the upcoming municipal election on November
2, 2021?
Should this be added to the upcoming municipal election on November 2, 2021?
8 (47.1%)
8 (47.1%)
9 (52.9%)
9 (52.9%)
Yes No
Question options
Page 6 of 6
Mandatory Question (17 response(s))
Question type: Radio Button Question
Page 47 of 374
COUNCIL COMMUNICATION
TO: Mayor and Council
FROM: Alison McKenney Brown
DEPARTMENT: City Attorney's Office
DATE: February 26, 2018
SUBJECT: Proposed Charter Amendment for Mayor Selection
DESCRIPTION:
Proposed Charter Amendment for Mayor Selection
RECOMMENDATION:
Council should seek consensus on whether to modify Charter to allow for the electorate to
directly elect the Mayor, and direct staff on the elements to be included within any proposed
Charter amendment.
PREVIOUS COUNCIL ACTION:
None
SUMMARY:
In November, 2017, Council Member Cuesta suggested that the city council should consider
Amending Section 24 of the City's Charter to modify the manner of selecting the Mayor. Council
Member Cuesta suggested that the electors of the City of Englewood should be asked whether
they want to amend the Charter to allow the electors of the City to elect a Mayor.
ANALYSIS:
1. Charter Section 24 provides for a Mayor to be selected by the City Council every two years.
The Mayor has no veto power and serves at the will of of the Council. The Mayor's limited
authority is to be recognized as head of the City Government for all ceremonial purposes and
shall execute and authenticate legal instruments requiring his signature as such official. This
form of government is termed a weak mayor form of government, whereby the mayor is one of
seven members of the city council, equal in actual authority to the other City Council Members,
and can be removed from office if a majority of the city council decide that the mayor is not
meeting the expectations of the majority of the city council.
2. Charter Section 19 provides that the City Council shall consist of seven councilmen, one to
be elected from each of four districts and the remaining three to be elected at large.
3. To amend the Charter to provide for an elected Mayor the council must decide:
a. Whether to create a 7 member council with a Mayor (8 member governing body) or a 6
member council with a Mayor (7 member governing body).
b. Whether the Mayor's position should be a 2 or 4 year position.
Page 48 of 374
c. Whether the Mayor should be equal in authority to a city council member, or whether the
Mayor should be a different role than a council person and limited to a defined set of authorities
specific to the Mayor (for example: generally non-voting, ceremonial head of government, sets
the agenda, runs the meeting).
d. Exactly what authorities the Mayor's position should be assigned.
Page 49 of 374
MEMORANDUM
TO:Eric Keck, City Manager
FROM:Stephanie Carlile, City Clerk
DATE:February 2, 2018
SUBJECT: IGA AND BALLOT QUESTIONS/ISSUES DEADLINES
NOVEMBER 6, 2018 GENERAL ELECTION
I have established these tentative deadlines, which would apply if Englewood elects to submit
ballot questions/issues to the County for the November 6, 2018 election.
July 2, 2018 First reading of ordinance approving IGA with Arapahoe County and first
reading of council bills calling for ballot questions/issues [regular meeting
schedule; no amendments]
July 16, 2018 Final reading of ordinance approving IGA and final reading of ordinances
calling for ballot questions/issues [regular meeting schedule; no
amendments]
As you are aware, Charter questions/issues have additional Statutory restrictions.
June 18, 2018 This would be the absolute earliest date Council could consider a Charter
ballot question/issue on first reading. This creates an extremely tight
timeframe during which I must comply with various Statutory deadlines.
[CRS § 31-2-210 (4)].
To comply with various deadlines, I would ask that the ordinance approving the
IGA and the ordinances/resolutions setting all ballot questions/issues be prepared
so that they go before Council at their regular City Council meeting on July 2, 2018.
cc: Alison McKenney Brown, City Attorney
Page 50 of 374
STUDY SESSION
TO: Mayor and Council
FROM: Alison McKenney Brown
DEPARTMENT: City Attorney's Office
DATE: May 11, 2020
SUBJECT: Review of Charter Amendment Process
DESCRIPTION:
Review of Charter Amendment Process
RECOMMENDATION:
City Staff seek direction on whether the City Council wishes to modify the process for selection
of a Mayor, as provided by Charter, and if so, seeks consensus on modifying those sections of
the Charter that will require amendment and a timeline for such m odifications.
PREVIOUS COUNCIL ACTION:
None.
SUMMARY:
If the City Council decides to have the Mayor elected separately by the City's registered
electors, rather than by the City Council after each election, the Charter must be amended. The
required amendments must be approved by a majority of the City's registered electors at a
regular or special election.
Article I, § 8 of the Charter governs amendments. Simply put, every Charter amendment must
be approved by a majority of the City's registered electo rs voting at either a regular or special
election.
ANALYSIS:
GENERAL INFORMATION.
Not changing form of Government. The City of Englewood is a Council-Manager form of
government. The entire Charter is based upon the City of Englewood functioning as a Council -
Manager form of government. To change to a Mayor -Manager, or Mayor-Council form of
government would require calling for a Charter Commission, and rewriting significant portions of
the Charter.
Per C.R.S. 31-4-202, part of establishing a City Council-City Manager form of government is
clarifying the role of the mayor. When Englewood first adopted the Counc il-Manager form of
government the electors chose "a mayor elected by and from among the members of the city
council" instead of a "mayor elected from the city at large by a plurality of the votes cast for that
office."
Page 51 of 374
The City followed State Statute in initially adopting the City Council-City Manager form of
government, and much of the language of the City Charter regarding the roles of the Mayor, City
Council members, and City Manager is identical to that set forth within State Statute. Therefore,
those state statutes continue to serve as helpful guides in considering the issues surrounding
modification of the selection of the Mayor, although Englewood is now a Home Rule City.
TERM OF MAYOR. As the City Council considers changing the method by which the City
Charter provides for selection of the Mayor, C.R.S. 31-4-207 provides helpful guidance in
considering the implications of that change. C.R.S. 31-4-207 anticipates that any mayor elected
by a City at large will serve a two year term, although Cit ies are permitted to alternatively
provide for the Mayor to serve a four year term.
POWERS AND DUTIES. The powers and duties of a Mayor selected by the people are set
forth within C.R.S. 31-4-207.5.
The mayor shall be the presiding officer of the city council and shall have the same voting powers as any
member of said council. The mayor shall be considered a member of the governing body and the city council
and shall be recognized as the head of the city government for all ceremonial purposes, by the c ourts for
serving civil processes, and by the government for purposes of military law. In addition, the mayor shall exercise
such other powers and perform such other duties as are conferred and imposed upon him by this part 2 or the
ordinances of the city.
INFORMATION SPECIFIC TO AN ACTION BY THE CITY OF ENGLEWOOD TO CHANGE
THE MANNER IN WHICH THE MAYOR OF THE CITY IS SELECTED.
Article I, § 8 of the Charter governs amendments. Simply put, every Charter amendment must
be approved by a majority of the City's registered electors voting at either a regular or special
election. More than one Charter amendment may be presented at any election.
Title 31, C.R.S., provides an alternative method for amending a home rule charter. That would
involve forming a Charter Commission to draft amendments to the Charter, similar to the
process that is used when statutory municipalities first transfer to home rule status. C.R.S. § 31-
2-210(2). This process is typically used when many amendments are proposed.
Timeline for approval of Ordinance. Charter amendment ballot question(s) are first adopted by
ordinance of the City Council. Ordinances require two readings, and the same language must
be approved twice. Ordinances go into effect thirty days following the second approval. The
County Election Clerk requires all ballot language be submitted to that office around September
first of any election year. Therefore, it is safe to assume that the Ordinance must be finally
approved during July in order to be presented to the County Election Clerk on September first.
Public Hearing. In addition, as Charter amendments have broad impact, the City Council may
wish to provide for an opportunity for the public to be heard regarding the proposed ballot
measures at a public hearing. This would be an administrative public hearing, not quasi -judicial.
While administrative public hearings are usually held in between the first and second readings
of an ordinance, due to the time frame for providing ballot measures to the County Election
Clerk, it may be prudent to schedule any public hearing prior to the first reading of the
Page 52 of 374
ordinance, such as in early June. In that way, any information received from the public that the
Council would like to incorporate into the ordinance language would occur before first reading.
Required Amendments. If the City Council determines that future Mayors should be separately
elected by the registered electors, rather than by the City Council following the election, the
following sections of the Charter will need to be modified: 19, 22, 24 and possibly 1 42.
In addition, several provisions within the Charter would need to be reviewed by the City Council
to determine whether to address such matters, including:
1. Question: What should be the Mayor's term of office? The term for an elected Mayor is often
shorter than for a member of the City Council, but modifying an existing city council seat to
provide for a two year term would be a little more complicated.
2. Question: Are there additional provisions addressing the Mayor’s powers and duties? The
City Council may decide whether or not to submit to the voters amendments to the Charter to
include modifications of any of the following:
• KEEPING THE MAYOR'S ROLE IDENTICAL TO A MEMBER OF THE CITY
COUNCIL. If the Mayor’s role will continue to be identic al to that of a City Council
member, EXCEPT ALWAYS SELECTED FROM THE CITY AT LARGE, then a new
provision would be added to the Charter language clarifying that the terms "Council",
"Councilmember," "member of Council" and "Officer", when used throughout th e Charter,
include the Mayor.
• OTHER DUTIES AND POWERS IMPOSED UPON THE ROLE. The Mayor’s role may
be defined to have all of the authority of a regular city council member with additional
leadership authorities necessary to serve in the role of Mayor. B ut, those additional
authorities should be defined and set forth within the Charter.
o Example: The Mayor’s role may be defined to be primarily be a leadership role
with legislative power primarily vested in the City Council with a provision the
Mayor only votes in the case of a tie vote.
o Example: A provision addressing whether the Mayor will have any veto power,
and if so, how that power may be exercised.
FINANCIAL IMPLICATIONS:
Any costs associated with elections.
ALTERNATIVES:
1. Take no action.
2. Direct that a plan be developed to culminate in placing ballot language on a ballot in 2020,
2021, or 2022.
CONCLUSION:
If the City Council decides to have the Mayor elected separately by the City's registered
electors, rather than by the City Council after each election, the Charter must be amended. The
Page 53 of 374
required amendments must be approved by a majority of the City's registered electors at a
regular or special election.
ATTACHMENTS:
Charter Sections: 19, 22, 24 and 142.
Page 54 of 374
Charter Sections:
19: - The Council.
The legislative affairs of the City shall be vested in a Council consisting of seven councilmen, one
to be elected from each of four districts and the remaining three to be elected at large.
22: - Terms.
Terms of Councilpersons shall begin at 8:00 P.M., on the day of the next regularly scheduled City
Council meeting following the election. Seven Councilpersons shall be elected at the regular City
election to be held on the first Tuesday after the first Monday in November, 1959. The candidate
receiving the highest number of votes from District 1 and the candidate receiving the highest
number of votes from District 3 shall hold office for four years, and the candidate receiving the
highest number of votes from District 2 and the candidate receiving the highest number of votes
from District 4 shall hold office for two years. The two candidates at large receiving the highest
number of votes shall serve for four years, and the candidate at large receiving the third highest
number of votes shall serve for two years. Thereafter, all candidates elected shall serve a term of
four years, and a general municipal election shall be held at two-year intervals.
(1) In order to broaden the opportunities for public service and to guard against excessive
concentrations of power, no member of City Council shall serve more than three consecutive
terms in such office. This limitation on the number of terms shall apply to a third term of office
beginning on or after November 3, 2009. Any person who succeeds to the office of City Council
member or is appointed or elected to fill a vacancy and who serves at least one -half of a term of
office, shall be considered to have served a full term in that office for purposes of this subsection.
Terms are considered consecutive unless they are at least four years apart.
(Amended 1-30-1990; 11-5-1991; 11-3-2009)
24: - Presiding officer.
After each general municipal election, the Council shall elect from their own number a Mayor who
will be the presiding officer entitled to vote. He shall have no veto power and shall serve at the
will of the Council. He shall be recognized as head of the City Gov ernment for all ceremonial
purposes and shall execute and authenticate legal instruments requiring his signature as such
official.
142: - Present Council and Mayor to continue in office.
Council and Mayor, or their appointed successor, in office at the time of the adoption of this
Charter shall continue at their present salaries to serve and carry out the functions, powers and
duties of their offices until the first Monday after January 1, 1960.
Page 55 of 374
Charter Approved, July 8, 1958
Filed with Secretary of State, July 10, 1958
Amendments Approved, November 2, 1965
List of Sections Amended - Sections 6, 7, 8, 10, 13, 14, 17, 27, 31, 34, 41, 46, 47, 48, 62, 63, 68, 70, 72,
77, 91, 104, 113, 121, 124 and 125
Amendments Filed with Secretary of State, November 5, 1965
Amendments Approved, November 4, 1969
List of Sections Amended - Sections 104 and 110
Amendments Filed with Secretary of State, November 10, 1969
Amendments Approved, May 5, 1970
List of Sections Amended - Sections 54, 56, 59 and 61
Amendments Filed with Secretary of State, May 13, 1970
Amendments Approved, November 7, 1972
List of Sections Amended - Sections 137:1, 137:2, 137:3, 137:4, 137:5, 137:6, 137:7, 137:8, 138:1,
138:2, 138:3 and 139
Amendments Filed with Secretary of State, November 9, 1972
Amendments Approved, November 6, 1973
List of Sections Amended - Sections 108 and 109
Amendments Filed with Secretary of State, November 8, 1973
Amendments Approved, November 6, 1979
List of Sections Amended - Sections 54 and 56
Amendments Filed with Secretary of State, November 7, 1979
Page 56 of 374
Amendments Approved, March 24, 1981
List of Sections Amended - Sections 11, 15, 23, 34, 113, 115, 116, 137:1, 137:2, 137:3, 137:4, 137:5,
137:6, 137:7, 137:8, 138:1, 138:2, 138:3, 138:4 and 138:5
Amendments Filed with Secretary of State, March 26, 1981
Amendments Approved, November 3, 1987
List of Sections Amended - Sections 9, 113 and 116
Amendments Filed with Secretary of State, November 5, 1987
Amendments Approved, November 7, 1989
List of Sections Amended - Sections 128 and 138.4(h)
Amendments Filed with Secretary of State, December 14, 1989
Amendments Approved, January 30, 1990
Section Amended - Section 22
Amendment Filed with Secretary of State, January 31, 1990
Amendments Approved, November 5, 1991
List of Sections Amended - Sections 6, 7, 15, 22, 23, 34 42, 45, 46, 47, 59, 61, 69, 104, 121, 134, 137:6
and 138:5
Amendments Filed with Secretary of State, November 6, 1991
Amendments Approved, November 2, 1993
List of Sections Amended - Sections 10, 11, 13, 15, 16, 17 and 18
Amendments filed with Secretary of State, November 9, 1993
Page 57 of 374
Amendments Approved, November 7, 1995
List of Sections Amended - Sections 137:2, 137:3, 137:5, 137:6, 138:1, 138:3, 138:4 and 138:5
Amendments filed with Secretary of State, December 20, 1995
Amendments Approved, November 4, 1997
List of Sections Amended - Sections 32 and 108
Amendments filed with Secretary of State, November 14, 1997
Amendments Approved, November 3, 1998
List of Sections Amended - Sections 46 and 110
Amendments filed with Secretary of State, November 9, 1998
Amendments Approved, November 2, 1999
List of Sections Amended - Sections 137:2(i) and 138:3(a)
Amendments filed with Secretary of State, November 10, 1999
Amendments Approved, November 6, 2001
List of Sections Amended - Sections 34, 41, 46, 47, 104, 113 and 116
Amendments filed with Secretary of State, November 13, 2001
Amendment Approved, November 4, 2003
List of Sections Amended - Section 40
Amendments filed with Secretary of State, November 20, 2003
Amendment Approved, November 2, 2004
Section Amended - Section 12
Amendment filed with Secretary of State, November 19, 2004
Page 58 of 374
Amendment Approved, November 6, 2007
List of Sections Amended - Sections 94 and 117
Amendment filed with the Secretary of State, November 20, 2007
Amendment Approved, November 3, 2009
List of Sections Amended - Section 22
Amendment filed with the Secretary of State, November 17, 2009
Amendment Approved, November 3, 2015
Section Amended - Section 14
Amendment filed with the Secretary of State, February 10, 2016
Page 59 of 374
Colorado’s
Fair
Campaign
Practices
Act
Restricts
Use
of
Public
Funds
Ballots
in
statewide
or
local
elections
often
include
issues
of
profound
importance
to
Colorado
municipalities.
As
community
leaders,
municipal
officials
can
and
should
become
actively
involved
in
the
public
discussion
of
these
issues.
However,
the
state
Fair
Campaign
Practices
Act
(FCPA)
places
significant
restrictions
on
the
use
of
public
funds
for
advocacy
purposes
or
for
dispensing
information
in
connection
with
local
or
statewide
ballot
issues
(C.R.S.
§
1-‐45-‐117).
The
FCPA
restrictions
on
the
use
of
public
funds
apply:
• to
statutory
cities
and
towns
or
to
those
home
rule
municipalities
that
have
not
adopted
provisions
regarding
campaign
finance,
and
• once
a
statewide
petition
has
been
submitted
for
title
setting,
or
• for
local
ballot
issues,
once
an
issue
has
been
submitted
for
the
purpose
of
having
a
title
fixed
or
that
has
had
a
title
fixed,
upon
final
action
of
the
governing
body
placing
a
referred
measure
on
the
ballot,
or
• once
the
recall
election
of
any
officer
has
been
certified
to
voters.
These
guidelines
are
intended
to
provide
municipal
officials
and
employees
with
general
guidance
concerning
what
they
may
or
may
not
do,
consistent
with
the
FCPA.
However,
your
municipal
attorney
should
be
consulted,
and
any
home
rule
provision(s)
reviewed,
before
any
action
is
taken
that
could
be
viewed
as
subject
to
the
public-‐funds
restrictions
in
the
FCPA.
Permissible
activities
It
is
permissible
to
do
the
following
in
campaigns
in
support
of
or
in
opposition
to
a
proposed
measure:
1. The
local
governing
body
may
take
a
position
of
advocacy
on
the
issue.
The
governing
body
may
pass
a
resolution
and
take
a
public
stand
urging
the
electorate
to
vote
for
or
against
any
matter.
Local
governments
may
report
the
passage
of
or
distribute
such
resolutions
“through
established,
customary
means,
other
than
paid
advertising,
by
which
information
about
other
proceedings
of
[the
governing
body]
is
regularly
provided
to
the
public”
(such
as
via
a
local
government
newsletter
or
cable
television
broadcast).
2. The
Act
provides
that
any
public
official
who
has
“policy-‐making
responsibilities”
may
spend
up
to
$50
of
public
money
on
phone
calls,
letters,
or
other
activities
“incidental”
to
expressing
his
or
her
opinion
on
any
issue.
It
is
advisable
to
consult
with
your
municipal
attorney
before
expending
public
funds
in
reliance
on
this
provision.
3. Elected
officials
may
speak
out
on
the
issues
presented
on
the
ballot.
There
is
no
limitation
in
the
FCPA
on
the
right
of
public
officials
to
address
any
matter
before
the
electorate;
the
limitations
in
the
Act
are
on
the
expenditure
of
public
funds.
4. Public
employees
and
paid
elected
officials
may
work
on
a
campaign
and
speak
out
on
the
issues
on
their
own
time.
Any
public
employee
who
becomes
involved
in
the
campaign
should
be
prepared
to
document
that
such
work
was
done
on
his
or
her
own
time.
If
the
public
employee
Page 60 of 374
is
on
a
recorded-‐hour
system,
make
sure
the
record
reflects
that
the
public
employee
took
time
off
from
public
duties
to
engage
in
campaign
activities.
5. Public
employees
may
respond
to
unsolicited
questions
or
requests
for
information
about
a
ballot
issue;
however,
the
local
government
should
carefully
avoid
producing
information
for
distribution
that
is
designed
to
influence
the
passage
or
defeat
the
issue.
6. The
local
governing
body
may
use
public
funds
to
develop
and
distribute
a
factual
summary
on
any
issue
that
will
appear
on
a
ballot
in
the
jurisdiction.
The
summary
must
include
arguments
for
or
against
the
proposal,
but
the
summary
itself
may
not
contain
a
conclusion
or
opinion
in
favor
of
or
against
the
proposal.
Impermissible
activities
It
is
impermissible
under
the
FCPA,
except
as
indicated
above,
to
do
the
following
in
campaigns
in
support
of
or
in
opposition
to
a
proposed
measure:
1. Use
or
expend
public
funds
or
supplies;
2. Allow
employees
or
paid
officers
to
work
on
a
campaign
during
their
working
hours
or
use
any
public
facility
or
equipment
for
the
purposes
of
a
campaign;
3. Provide
transportation
or
advertising
using
public
property
or
funds
to
influence,
directly
or
indirectly,
the
passage
or
defeat
of
any
issue;
or
4. Grant
an
employee
or
officer
leave
from
his
job
or
office
with
the
local
government,
with
pay,
to
work
on
a
campaign.
For
more
information,
contact
Laurel
Witt,
CML
Staff
Attorney,
at
lwitt@cml.org
or
303-‐831-‐6411.
Page 61 of 374
STUDY SESSION
TO: Mayor and Council
FROM: Alison McKenney Brown
DEPARTMENT: City Attorney's Office
DATE: May 18, 2020
SUBJECT:
Review of Charter Amendment Process regarding Selection of
Mayor
DESCRIPTION:
Review of Charter Amendment Process regarding Selection of Mayor
RECOMMENDATION:
City Staff seek direction on whether the City Council wishes to modify the process for selection
of a Mayor, as provided by Charter, and if so, seeks consensus on modifying those sections of
the Charter that will require amendment and a timeline for such modifications.
PREVIOUS COUNCIL ACTION:
At the May 11, 2020, study session meeting, six members of the City Council discussed the
pros and cons associated with a proposed ballot measure asking the elect orate of the City to
decide whether to change the manner in which the Mayor of the City is selected through a
series of Charter amendments, and the pros and cons of presenting such series of Charter
amendments to the voters at the 2020 election or at the 2021 election. The consensus at that
time was to bring this matter back for further discussion at the May 18, 2020 study session.
SUMMARY:
If the City Council decides to have the Mayor elected separately by the City's registered
electors, rather than by the City Council after each election, the Charter must be amended. If
the City Council determines to ask the electorate of the City to decide whether future Mayors
should be separately elected by the registered electors rather than by the City Council following
the election, the following sections of the Charter will need to be reviewed for possible
modification: 19, 22, 24 and 142. All amendments to the Charter must be approved by a
majority of the City's registered electors at a regular or special election in accordance with
Article I, § 8 of the Charter.
ANALYSIS:
GENERAL INFORMATION.
Not changing form of Government. The City of Englewood is a Council-Manager form of
government. The entire Charter is based upon the City of Englewood functioning as a Council-
Manager form of government. To change to a Mayor-Manager, or Mayor-Council form of
government would require calling for a Charter Commission, and rewriting significant portions of
the Charter.
Page 62 of 374
Per C.R.S. 31-4-202, part of establishing a City Council-City Manager form of government is
clarifying the role of the mayor. When Englewood first adopted the Council-Manager form of
government the electors chose "a mayor elected by and from among the members of the city
council" instead of a "mayor elected from the city at large by a plurality of the votes cast for that
office."
The City followed State Statute in initially adopting the City Council-City Manager form of
government, and much of the language of the City Charter regarding the roles of the Mayor, City
Council members, and City Manager is identical to that set forth within State Statute. Therefore,
those state statutes continue to serve as helpful guides in considering the issues surrounding
modification of the selection of the Mayor, although Englewood is now a Home Rule City.
TERM OF MAYOR. As the City Council considers changing the method by which the City
Charter provides for selection of the Mayor, C.R.S. 31-4-207 provides helpful guidance in
considering the implications of that change. C.R.S. 31-4-207 anticipates that any mayor elected
by a City at large will serve a two year term, although Cit ies are permitted to alternatively
provide for the Mayor to serve a four year term.
POWERS AND DUTIES. The powers and duties of a Mayor selected by the people are set
forth within C.R.S. 31-4-207.5.
The mayor shall be the presiding officer of the city council and shall have the same voting powers as any
member of said council. The mayor shall be considered a member of the governing body and the city council
and shall be recognized as the head of the city government for all ceremonial purposes, by the c ourts for
serving civil processes, and by the government for purposes of military law. In addition, the mayor shall exercise
such other powers and perform such other duties as are conferred and imposed upon him by this part 2 or the
ordinances of the city.
INFORMATION SPECIFIC TO AN ACTION BY THE CITY OF ENGLEWOOD TO CHANGE
THE MANNER IN WHICH THE MAYOR OF THE CITY IS SELECTED.
Article I, § 8 of the Charter governs amendments. Simply put, every Charter amendment must
be approved by a majority of the City's registered electors voting at either a regular or special
election. More than one Charter amendment may be presented at any election.
Title 31, C.R.S., provides an alternative method for amending a home rule charter. That would
involve forming a Charter Commission to draft amendments to the Charter, similar to the
process that is used when statutory municipalities first transfer to home rule status. C.R.S. § 31-
2-210(2). This process is typically used when many amendments are proposed.
Timeline for approval of Ordinance. Charter amendment ballot question(s) are first adopted by
ordinance of the City Council. Ordinances require two readings, and the same language must
be approved twice. Ordinances go into effect thirty days following the second approval. The
County Election Clerk requires all ballot language be submitted to that office around September
first of any election year. Therefore, it is safe to assume that the Ordinance must be finally
approved during July in order to be presented to the County Election Clerk on September first.
Page 63 of 374
Public Hearing. In addition, as Charter amendments have broad impact, the City Council may
wish to provide for an opportunity for the public to be heard regarding the proposed ballot
measures at a public hearing. This would be an administrative public hearing, not quasi-judicial.
While administrative public hearings are usually held in between the first and second readings
of an ordinance, due to the time frame for providing ballot measures to the County Election
Clerk, it may be prudent to schedule any public hearing prior to the first reading of the
ordinance, such as in early June. In that way, any information received from the public that the
Council would like to incorporate into the ordinance language would occur before first reading.
Required Amendments. If the City Council determines that future Mayors should be separ ately
elected by the registered electors, rather than by the City Council following the election, the
following sections of the Charter will need to be modified: 19, 22, 24 and possibly 142.
In addition, several provisions within the Charter would need to be reviewed by the City Council
to determine whether to address such matters, including:
1. Question: What should be the Mayor's term of office? The term for an elected Mayor is often
shorter than for a member of the City Council, but modifying an existing city council seat to
provide for a two year term would be a little more complicated.
2. Question: Are there additional provisions addressing the Mayor’s powers and duties? The
City Council may decide whether or not to submit to the voters amendments to the Charter to
include modifications of any of the following:
• KEEPING THE MAYOR'S ROLE IDENTICAL TO A MEMBER OF THE CITY
COUNCIL. If the Mayor’s role will continue to be identical to that of a City Council
member, EXCEPT ALWAYS SELECTED FROM THE CITY AT LARGE, then a new
provision would be added to the Charter language clarifying that the terms "Council",
"Councilmember," "member of Council" and "Officer", when used throughout the Charter,
include the Mayor.
• OTHER DUTIES AND POWERS IMPOSED UPON THE ROLE. The Mayor’s role may
be defined to have all of the authority of a regular city council member with additional
leadership authorities necessary to serve in the role of Mayor. But, those additional
authorities should be defined and set forth within the Charter.
o Example: The Mayor’s role may be defined to be primarily be a leadership role
with legislative power primarily vested in the City Council with a provision the
Mayor only votes in the case of a tie vote.
o Example: A provision addressing whether the Mayor will have any veto power,
and if so, how that power may be exercised.
FINANCIAL IMPLICATIONS:
Any costs associated with elections.
ALTERNATIVES:
1. Take no action.
Page 64 of 374
2. Direct that a plan be developed to culminate in placing ballot language on a ballot in 2020,
2021, or 2022.
CONCLUSION:
If the City Council decides to have the Mayor elected separately by the City's registered
electors, rather than by the City Council after each election, the Charter must be amended. The
required amendments must be approved by a majority of the City's registered electors at a
regular or special election.
ATTACHMENTS:
Charter Sections: 19, 22, 24 and 142.
Review of Fair Campaign Practices Act as published by CML.
Page 65 of 374
Charter Sections:
19: - The Council.
The legislative affairs of the City shall be vested in a Council consisting of seven councilmen, one
to be elected from each of four districts and the remaining three to be elected at large.
22: - Terms.
Terms of Councilpersons shall begin at 8:00 P.M., on the day of the next regularly scheduled City
Council meeting following the election. Seven Councilpersons shall be elected at the regular City
election to be held on the first Tuesday after the first Monday in November, 1959. The candidate
receiving the highest number of votes from District 1 and the candidate receiving the highest
number of votes from District 3 shall hold office for four years, and the candidate receiving the
highest number of votes from District 2 and the candidate receiving the highest number of votes
from District 4 shall hold office for two years. The two candidates at large receiving the highest
number of votes shall serve for four years, and the candidate at large receiving the third highest
number of votes shall serve for two years. Thereafter, all candidates elected shall serve a term of
four years, and a general municipal election shall be held at two-year intervals.
(1) In order to broaden the opportunities for public service and to guard against excessive
concentrations of power, no member of City Council shall serve more than three consecutive
terms in such office. This limitation on the number of terms shall apply to a third term of office
beginning on or after November 3, 2009. Any person who succeeds to the office of City Council
member or is appointed or elected to fill a vacancy and who serves at least one -half of a term of
office, shall be considered to have served a full term in that office for purposes of this subsection.
Terms are considered consecutive unless they are at least four years apart.
(Amended 1-30-1990; 11-5-1991; 11-3-2009)
24: - Presiding officer.
After each general municipal election, the Council shall elect from their own number a Mayor who
will be the presiding officer entitled to vote. He shall have no veto power and shall serve at the
will of the Council. He shall be recognized as head of the City Gov ernment for all ceremonial
purposes and shall execute and authenticate legal instruments requiring his signature as such
official.
142: - Present Council and Mayor to continue in office.
Council and Mayor, or their appointed successor, in office at the time of the adoption of this
Charter shall continue at their present salaries to serve and carry out the functions, powers and
duties of their offices until the first Monday after January 1, 1960.
Page 66 of 374
Charter Approved, July 8, 1958
Filed with Secretary of State, July 10, 1958
Amendments Approved, November 2, 1965
List of Sections Amended - Sections 6, 7, 8, 10, 13, 14, 17, 27, 31, 34, 41, 46, 47, 48, 62, 63, 68, 70, 72,
77, 91, 104, 113, 121, 124 and 125
Amendments Filed with Secretary of State, November 5, 1965
Amendments Approved, November 4, 1969
List of Sections Amended - Sections 104 and 110
Amendments Filed with Secretary of State, November 10, 1969
Amendments Approved, May 5, 1970
List of Sections Amended - Sections 54, 56, 59 and 61
Amendments Filed with Secretary of State, May 13, 1970
Amendments Approved, November 7, 1972
List of Sections Amended - Sections 137:1, 137:2, 137:3, 137:4, 137:5, 137:6, 137:7, 137:8, 138:1,
138:2, 138:3 and 139
Amendments Filed with Secretary of State, November 9, 1972
Amendments Approved, November 6, 1973
List of Sections Amended - Sections 108 and 109
Amendments Filed with Secretary of State, November 8, 1973
Amendments Approved, November 6, 1979
List of Sections Amended - Sections 54 and 56
Amendments Filed with Secretary of State, November 7, 1979
Page 67 of 374
Amendments Approved, March 24, 1981
List of Sections Amended - Sections 11, 15, 23, 34, 113, 115, 116, 137:1, 137:2, 137:3, 137:4, 137:5,
137:6, 137:7, 137:8, 138:1, 138:2, 138:3, 138:4 and 138:5
Amendments Filed with Secretary of State, March 26, 1981
Amendments Approved, November 3, 1987
List of Sections Amended - Sections 9, 113 and 116
Amendments Filed with Secretary of State, November 5, 1987
Amendments Approved, November 7, 1989
List of Sections Amended - Sections 128 and 138.4(h)
Amendments Filed with Secretary of State, December 14, 1989
Amendments Approved, January 30, 1990
Section Amended - Section 22
Amendment Filed with Secretary of State, January 31, 1990
Amendments Approved, November 5, 1991
List of Sections Amended - Sections 6, 7, 15, 22, 23, 34 42, 45, 46, 47, 59, 61, 69, 104, 121, 134, 137:6
and 138:5
Amendments Filed with Secretary of State, November 6, 1991
Amendments Approved, November 2, 1993
List of Sections Amended - Sections 10, 11, 13, 15, 16, 17 and 18
Amendments filed with Secretary of State, November 9, 1993
Page 68 of 374
Amendments Approved, November 7, 1995
List of Sections Amended - Sections 137:2, 137:3, 137:5, 137:6, 138:1, 138:3, 138:4 and 138:5
Amendments filed with Secretary of State, December 20, 1995
Amendments Approved, November 4, 1997
List of Sections Amended - Sections 32 and 108
Amendments filed with Secretary of State, November 14, 1997
Amendments Approved, November 3, 1998
List of Sections Amended - Sections 46 and 110
Amendments filed with Secretary of State, November 9, 1998
Amendments Approved, November 2, 1999
List of Sections Amended - Sections 137:2(i) and 138:3(a)
Amendments filed with Secretary of State, November 10, 1999
Amendments Approved, November 6, 2001
List of Sections Amended - Sections 34, 41, 46, 47, 104, 113 and 116
Amendments filed with Secretary of State, November 13, 2001
Amendment Approved, November 4, 2003
List of Sections Amended - Section 40
Amendments filed with Secretary of State, November 20, 2003
Amendment Approved, November 2, 2004
Section Amended - Section 12
Amendment filed with Secretary of State, November 19, 2004
Page 69 of 374
Amendment Approved, November 6, 2007
List of Sections Amended - Sections 94 and 117
Amendment filed with the Secretary of State, November 20, 2007
Amendment Approved, November 3, 2009
List of Sections Amended - Section 22
Amendment filed with the Secretary of State, November 17, 2009
Amendment Approved, November 3, 2015
Section Amended - Section 14
Amendment filed with the Secretary of State, February 10, 2016
Page 70 of 374
Colorado’s
Fair
Campaign
Practices
Act
Restricts
Use
of
Public
Funds
Ballots
in
statewide
or
local
elections
often
include
issues
of
profound
importance
to
Colorado
municipalities.
As
community
leaders,
municipal
officials
can
and
should
become
actively
involved
in
the
public
discussion
of
these
issues.
However,
the
state
Fair
Campaign
Practices
Act
(FCPA)
places
significant
restrictions
on
the
use
of
public
funds
for
advocacy
purposes
or
for
dispensing
information
in
connection
with
local
or
statewide
ballot
issues
(C.R.S.
§
1-‐45-‐117).
The
FCPA
restrictions
on
the
use
of
public
funds
apply:
• to
statutory
cities
and
towns
or
to
those
home
rule
municipalities
that
have
not
adopted
provisions
regarding
campaign
finance,
and
• once
a
statewide
petition
has
been
submitted
for
title
setting,
or
• for
local
ballot
issues,
once
an
issue
has
been
submitted
for
the
purpose
of
having
a
title
fixed
or
that
has
had
a
title
fixed,
upon
final
action
of
the
governing
body
placing
a
referred
measure
on
the
ballot,
or
• once
the
recall
election
of
any
officer
has
been
certified
to
voters.
These
guidelines
are
intended
to
provide
municipal
officials
and
employees
with
general
guidance
concerning
what
they
may
or
may
not
do,
consistent
with
the
FCPA.
However,
your
municipal
attorney
should
be
consulted,
and
any
home
rule
provision(s)
reviewed,
before
any
action
is
taken
that
could
be
viewed
as
subject
to
the
public-‐funds
restrictions
in
the
FCPA.
Permissible
activities
It
is
permissible
to
do
the
following
in
campaigns
in
support
of
or
in
opposition
to
a
proposed
measure:
1. The
local
governing
body
may
take
a
position
of
advocacy
on
the
issue.
The
governing
body
may
pass
a
resolution
and
take
a
public
stand
urging
the
electorate
to
vote
for
or
against
any
matter.
Local
governments
may
report
the
passage
of
or
distribute
such
resolutions
“through
established,
customary
means,
other
than
paid
advertising,
by
which
information
about
other
proceedings
of
[the
governing
body]
is
regularly
provided
to
the
public”
(such
as
via
a
local
government
newsletter
or
cable
television
broadcast).
2. The
Act
provides
that
any
public
official
who
has
“policy-‐making
responsibilities”
may
spend
up
to
$50
of
public
money
on
phone
calls,
letters,
or
other
activities
“incidental”
to
expressing
his
or
her
opinion
on
any
issue.
It
is
advisable
to
consult
with
your
municipal
attorney
before
expending
public
funds
in
reliance
on
this
provision.
3. Elected
officials
may
speak
out
on
the
issues
presented
on
the
ballot.
There
is
no
limitation
in
the
FCPA
on
the
right
of
public
officials
to
address
any
matter
before
the
electorate;
the
limitations
in
the
Act
are
on
the
expenditure
of
public
funds.
4. Public
employees
and
paid
elected
officials
may
work
on
a
campaign
and
speak
out
on
the
issues
on
their
own
time.
Any
public
employee
who
becomes
involved
in
the
campaign
should
be
prepared
to
document
that
such
work
was
done
on
his
or
her
own
time.
If
the
public
employee
Page 71 of 374
is
on
a
recorded-‐hour
system,
make
sure
the
record
reflects
that
the
public
employee
took
time
off
from
public
duties
to
engage
in
campaign
activities.
5. Public
employees
may
respond
to
unsolicited
questions
or
requests
for
information
about
a
ballot
issue;
however,
the
local
government
should
carefully
avoid
producing
information
for
distribution
that
is
designed
to
influence
the
passage
or
defeat
the
issue.
6. The
local
governing
body
may
use
public
funds
to
develop
and
distribute
a
factual
summary
on
any
issue
that
will
appear
on
a
ballot
in
the
jurisdiction.
The
summary
must
include
arguments
for
or
against
the
proposal,
but
the
summary
itself
may
not
contain
a
conclusion
or
opinion
in
favor
of
or
against
the
proposal.
Impermissible
activities
It
is
impermissible
under
the
FCPA,
except
as
indicated
above,
to
do
the
following
in
campaigns
in
support
of
or
in
opposition
to
a
proposed
measure:
1. Use
or
expend
public
funds
or
supplies;
2. Allow
employees
or
paid
officers
to
work
on
a
campaign
during
their
working
hours
or
use
any
public
facility
or
equipment
for
the
purposes
of
a
campaign;
3. Provide
transportation
or
advertising
using
public
property
or
funds
to
influence,
directly
or
indirectly,
the
passage
or
defeat
of
any
issue;
or
4. Grant
an
employee
or
officer
leave
from
his
job
or
office
with
the
local
government,
with
pay,
to
work
on
a
campaign.
For
more
information,
contact
Laurel
Witt,
CML
Staff
Attorney,
at
lwitt@cml.org
or
303-‐831-‐6411.
Page 72 of 374
STUDY SESSION
TO: Mayor and Council
FROM: Stephanie Carlile
DEPARTMENT: City Clerk's Office
DATE: February 8, 2021
SUBJECT: Charter Amendment for direct Election of the Mayor
DESCRIPTION:
Charter Amendment for Election of the Mayor
RECOMMENDATION:
Staff defers to Council on the general issue of referring the direct election of the mayoral
position to the electorate and on any of the specific details concerning said ballot question(s).
Staff will be present to discuss the process.
PREVIOUS COUNCIL ACTION:
Under Charter Section 24, the Mayor is elected by the City Council after each general election.
Section 24 has not been amended since the adoption of the Charter.
SUMMARY:
Some members of Council expressed an interest in receiving more information on a potential
ballot question amending the City Charter to allow voters to directly elect a Mayor. The
following sections may need amending if Council/the electorate decide in favor of direct election
of the Mayor:
Section 24 of the Englewood City Charter, which states that after each general municipal
election, Council shall elect from their own number a Mayor who will be the presiding officer
entitled to vote, shall have no veto power and shall serve at the will of the Council.
Section 19, which states that Council shall consist of seven council members, one to be elected
from each of four districts and the remaining three to be elected at large.
Section 22, which states that all candidates elected shall serve a term of four years. This
section of the Charter would also need amending if the directly elected Mayor has a term length
other than four years.
Section 23, which states the qualifications for running for City Council: citizen of the United
States, 25 years of age, resident of Englewood for 1 year prior, holds no other office.
Staff will be present to discuss the process for amendment(s) to the Charter and the potential
effects of different options (listed under the 'analysis' section).
Page 73 of 374
ANALYSIS:
Staff is requesting guidance on the following issues related to direct election of the Mayor:
1. Should the mayoral position replace an at-large council position?
2. What, if any, special qualifications should be in place for anyone running for mayor (same as
any candidate for Council)?
3. What should be the term length of the mayoral position? (2 years/4 years?)
4. Should the Mayor have an additional powers/responsibilities? Should the Mayor vote in the
same manor as other members of Council? Break ties? Veto?
5. Should there be a transitional period prior to beginning the chosen mayoral term?
6. Should there be any provisions for Councilmembers running for Mayor? (If in the middle of a
Councilmember's term?)
FINANCIAL IMPLICATIONS:
Adding ballot measures to any election will increase election costs. The City will already be
participating in the coordinated municipal election on November 2, 2021 therefore it would be
less expensive than submitting the ballot questions at the 2022 general election. All election
costs are weighted by how many jurisdictions are participating. Special elections can run as
high as $35,000.
CONNECTION TO STRATEGIC PLAN:
Governance- A city government that is accountable, effective, and efficient
ALTERNATIVES:
Council can leave election of the Mayor as the status quo, or can recommend submitting
changes to the Charter to the electorate providing for the direct election of a Mayor.
CONCLUSION:
Staff is requesting direction as to both whether Council would like to have direct election of the
Mayor and, if so, direction on the specifics noted in the "Analysis" section.
Page 74 of 374
STUDY SESSION
TO: Mayor and Council
FROM: Stephanie Carlile
DEPARTMENT: City Clerk's Office
DATE: February 22, 2021
SUBJECT: Charter Amendment for direct Election of the Mayor
DESCRIPTION:
Charter Amendment for Election of the Mayor
RECOMMENDATION:
Staff defers to Council on the general issue of referring the direct election of the mayoral
position to the electorate and on any of the specific details concerning said ballot question(s).
Staff will be present to discuss the process.
PREVIOUS COUNCIL ACTION:
Under Charter Section 24, the Mayor is elected by the City Council after each general election.
Section 24 has not been amended since the adoption of the Charter.
At the Study Session of February 8, 2021, Council asked for more information regarding the
Mayor position for surrounding cities in the metro area and will discuss if there is consensus to
move forward.
SUMMARY:
Some members of Council expressed an interest in receiving more information on a potential
ballot question amending the City Charter to allow voters to directly elect a Mayor. The
following sections may need amending if Council/the electorate decide in favor of direct election
of the Mayor:
Section 24 of the Englewood City Charter, which states that after each general municipal
election, Council shall elect from their own number a Mayor who will be the presiding officer
entitled to vote, shall have no veto power and shall serve at the will of the Council.
Section 19, which states that Council shall consist of seven council members, one to be elected
from each of four districts and the remaining three to be elected at large.
Section 22, which states that all candidates elected shall serve a term of four years. This
section of the Charter would also need amending if the directly elected Mayor has a term length
other than four years.
Section 23, which states the qualifications for running for City Council: citizen of the United
States, 25 years of age, resident of Englewood for 1 year prior, holds no other office.
Page 75 of 374
Staff will be present to discuss the process for amendment(s) to the Charter and the potential
effects of different options (listed under the 'analysis' section).
After consultation with the City Attorney's office, it has been determined that a single ballot
question asking for multiple charter amendments is allowed.
ANALYSIS:
Staff is requesting guidance on the following issues related to direct election of the Mayor:
1. Should the mayoral position replace an at-large council position?
2. What, if any, special qualifications should be in place for anyone running for mayor (same as
any candidate for Council)?
3. What should be the term length of the mayoral position? (2 years/4 years?)
4. Should the Mayor have an additional powers/responsibilities? Should the Mayor vote in the
same manor as other members of Council? Break ties? Veto?
5. Should there be a transitional period prior to beginning the chosen mayoral term?
6. Should there be any provisions for Councilmembers running for Mayor? (If in the middle of a
Councilmember's term?)
FINANCIAL IMPLICATIONS:
Adding ballot measures to any election will increase election costs. The City will already be
participating in the coordinated municipal election on November 2, 2021 therefore it would be
less expensive than submitting the ballot questions at the 2022 general election. All election
costs are weighted by how many jurisdictions are participating. Special elections can run as
high as $35,000.
CONNECTION TO STRATEGIC PLAN:
Governance- A city government that is accountable, effective, and efficient
ALTERNATIVES:
Council can leave election of the Mayor as the status quo, or can recommend submitting
changes to the Charter to the electorate providing for the direct election of a Mayor.
CONCLUSION:
Staff is requesting direction as to both whether Council would like to have direct election of the
Mayor and, if so, direction on the specifics noted in the "Analysis" section.
ATTACHMENTS:
Comparison of Mayors in metro area chart
Page 76 of 374
2021 Mayor comparison for metro area
Municipality
Littleton
Sheridan
Greenwood
Village
Lonetree
Cherry Hills
Lakewood
Castle Pines
Centennial
Aurora
Mayor Elected
or selected by
Council?
Elected
(2021 is first
election)
Elected Elected Elected Elected Elected Elected Elected Elected
How long is the
Mayor term? 4-year term 4-year term 4-year term 4-year term 2-year term 4-year term 4-year term 4-year term 4-year term
Does the
Mayor vote?
Votes as a
member of
Council
Votes as a
member of
Council
Only votes to
break a tie
Votes as a
member of
Council
Only votes to
break a tie
Votes as a
member of
Council
Votes as a
member of
Council
Votes as a
member of
Council
Does the
Mayor have
veto power?
No veto power No veto
power
Yes – only
Ordinances
and
Resolutions
No veto
power
No veto
power
No veto
power
No veto
power
No veto
power
Any special
qualifications?
No special
qualifications
No special
qualifications
No special
qualifications
At least 30
years old
No special
qualifications
No special
qualifications
No special
qualifications
No special
qualifications
No special
qualifications Page 77 of 374
STUDY SESSION
TO: Mayor and Council
FROM: Pieter Van Ry
DEPARTMENT: Utilities
DATE: June 14, 2021
SUBJECT:
Loan Application for Utilities Capital Improvement Program
Funding
DESCRIPTION:
Utilities staff will present to Council information related to Utilities loan application under the U.S.
Environmental Protection Agency’s (EPA) Water Infrastructure Financing and Innovation Act
(WIFIA) borrowing program. The WIFIA program incentivizes the acceleration of water
infrastructure improvements by providing long-term, low-cost supplemental loans for regionally
and nationally significant projects.
Staff will be present to respond to feedback and questions from Council: Utilities Director, Pieter
Van Ry, and Carol Malesky, Siyuan Rao, and Amy Broughton from Stantec Consulting.
RECOMMENDATION:
Informational item only. At the June 21, 2021 City Council meeting, staff will be bringing forward
a Resolution authorizing the City to submit a loan application.
PREVIOUS COUNCIL ACTION:
None.
SUMMARY:
WIFIA is a borrowing mechanism for municipal water providers to fund the significant costs
associated with executing capital improvement programs. Borrowing programs, like WIFIA,
avoid the need to cash-fund capital improvement needs and spreads repayment over many
years. This results in a more equitable share of costs among those that benefit from
improvements now and customers that will benefit in the future.
The WIFIA program provides favorable loan terms that meet or exceed the value provided in
other borrowing mechanisms. This includes:
• Low interest rates that are locked in at the time of closing
• Interest accrual applied only to disbursed funds
• Loan repayment term of up to 35 years
The favorable loan conditions associated with the WIFIA program allows the City to advance
projects within the current rate structure approved by Council in 2020.
Page 78 of 374
The suite of projects proposed in the WIFIA application include water and wastewater projects.
Water projects include improvements to existing pumping and treatment facilities, raw water
supply improvements, lead service line replacement, metering improvements, and a new
operation complex. Wastewater projects include various process improvements at the South
Platte Renew treatment facility.
Federal compliance is required for all WIFIA-funded projects. This includes ensuring compliance
with Davis-Bacon wages, American Iron and Steel, Equal Opportunity Employer provisions, and
demonstrating a good faith effort to contract with Disadvantaged Business Enterprises. Staff
estimates that the additional cost associated with federal compliance is approximately five
percent.
The WIFIA application is due to the EPA on July 15, 2021. Following application submittal, staff
will be working with the EPA for the remainder of the year to close the loan.
ANALYSIS:
Staff compared the WIFIA program with other large capital improvement program funding
mechanisms, including State Revolving Funds, bonds, and cash, and recommends inclusion of
WIFIA funding within the City’s funding program. WIFIA has a maximum funding threshold of
49%, so other funding mechanisms will be necessary to pay for the remaining 51%.
The City must submit a $100,000 fee with its application. The fee covers EPA time and
resources necessary to close the loan over the next six months. Staff expects that the total EPA
costs will exceed the initial $100,000 application fee. Those costs may either be paid upfront at
the time of closing or can be wrapped into the WIFIA loan. Annual costs for loan administration
are approximately $10,000 per year.
Application and annual maintenance fees are required for any large-scale borrowing program
that the City has access to for CIP funding. Staff compared the WIFIA application and annual
administration fees with other funding mechanisms and determined the WIFIA fees and annual
costs to be fair and comparable with other borrowing programs.
The loan will be repaid from user fees paid into the Water and Wastewater Funds through one-
time connection fees for new users and revenue from monthly bills for all system users.
CONCLUSION:
Information item only.
FINANCIAL IMPLICATIONS:
The City has available funding in the 2021 budget for the initial $100,000 fee that must be
submitted with the application. This fee covers EPA resources to process the loan application
over the next six months. Staff will return to Council later this year, at the time of loan closure,
for authorization of additional loan processing fees and seek approval to enter into the loan
agreement.
CONNECTION TO STRATEGIC PLAN:
Infrastructure:
• Establish a long-term Capital Improvement Program
• Establish a 20-year plan for financing
Page 79 of 374
ATTACHMENTS:
WIFIA Application Fee Notice
PowerPoint Presentation
Page 80 of 374
0 ‘$120sr4,Q‘
?tl?hl/\Ilg_
UNITED STATES ENVIRONMENTAL PROTECTIONIIweEAGENCYW;WIFIA Program
at pm?_¢\‘°1200 Pennsylvania Avenue,
N.W.Washington,D.C.20460
Notice of Non-Refundable Application Fee
N20113C0 -FEE01
March 29,2021
Steve Simon
Deputy Director,Engineering
City of Englewood,Uti ies
1000 Englewood Parkway
Englewood CO,80110
Subject:Englewood One Water Modernization Program (N20113C0)
Dear Mr.Simon,
Thank you for submitting your Water Infrastructure Finance and Innovation Act (WIFIA)letter of interest
for the Englewood One Water Modernization Program.As noted in a January 8,2021 letter from EPA
informing you that the project has been selected to apply for credit assistance,you must submit a non-
refundable Application Fee of $100,000.00 for your application to be considered.This payment must be
received prior to or concurrently with submission of your application.
For atlng and transmitting the required Fee payment,the attached document,"HOW TO MAKE A
PAYMENT TO EPA—WIFIA Program"identifies the payment methods we accept as well as the office to
contact if there are questions.Please note the reference number of N20113C0-FEE01 and payment
type ‘Application Fee‘in your payment submission.
We look forward to working with you on this project.
Sincerely,
Jorianne Jernberg
Acting Director,WIFIA Management Division
cc EPA's Office of the Controller:OCFO-OC-ACAD-WIF|A@eQa.gov
WIFIA Portfolio:WIFIA Portfo|io@epa.gov
Elizabeth Tran:tran.e|izabeth@epa,gov
Page 81 of 374
WIFIA Application
Monday, June 14, 2021
City Council, Study Session
Pieter Van Ry, Director of Utilities and South Platte Renew
Page 82 of 374
Background
•Favorable loan terms
•Low interest
•Repayment deferral
•Annual maintenance fees
•EPA -administered
Page 83 of 374
Loan Terms
•Requested loan amount: $50,000,000
•City reimburse EPA processing costs
•Loan application: $100,000
•Additional costs collected at closing
•Federal compliance for funded projects
•Annual maintenance fees
•Fund up to 49% of project costs
•Other project funding sources required
(cash, SRF, bonds)Page 84 of 374
Borrowing Option Comparison
Borrowing
Program
Loan
Processing Annual Fees Current Rate
(May 2021)Repayment
Federal
Compliance
Cost
Proceeds /
Funds
Received
Debt Service
Coverage
WIFIA $400,000 $10,000 -
$20,000 2.3%35 years 5%Reimbursable
basis 1.10x
State
Revolving
Funds
$0 Up to 1.25%
of principal 2.0%30 years 5%Reimbursable
basis 1.10x
Bonds $400,000 $0 3.5%*30 years n/a Lump Sum 1.30x
* Current bond rate may be comparable over 30 years (3.5% is a historical estimate for planning purposes)Page 85 of 374
Program Suite of Projects
Water (Utilities)Wastewater (SPR)
Pump Station Improvements Electrical/I&C Improvements
City Ditch Piping Process Pilot Project
Lead Service Line Replacement Dewatering Improvements
Flat Rate to Metered Service Solid Enhancements
Allen WTP Process Improvements Dewatering Project
Operations Complex Operations Complex
Page 86 of 374
Timeline
May 11 June 14 June 21 July 15 July-
Dec Dec 31 2022-2026
Initial Fee of $100,000.00
Page 87 of 374
Q&A
Page 88 of 374
STUDY SESSION
TO: Mayor and Council
FROM: Kevin Engles
DEPARTMENT: Finance
DATE: June 14, 2021
SUBJECT: 2020 Audited Financial Statements Review
DESCRIPTION:
2020 Audited Financial Statements Review
RECOMMENDATION:
Finance Manager Kevin Engels and Audit Principal Jim Hinkle will be present to discuss with
City Council the 2020 Audited Financial Statements.
PREVIOUS COUNCIL ACTION:
The Council reviewed the audited financials annually.
SUMMARY:
Each year the city submits the annual report to the Government Finance Officers Certificate of
Achievement for Excellence in Financial Reporting program. We are happy to announce that
the 2019 report was awarded the certificate of achievement. This marked the 37th consecutive
year the city has received this prestigious award.
We would like to thank everyone who helped prepare the report, particularly those in the
Finance Department that worked extremely hard to put the report together: Accounting
Supervisor Christine Hart, Senior Accountant Kathy Cassai and Accounts Payable/Payroll
Technician Joel Berrelez. We would also like to thank all the City Departments who provided
information relating to the operation of their programs. Finally, we would like to thank the City’s
auditors, Hinkle and Company for conducting the audit in a professional and timely manner.
ANALYSIS:
Information included above.
CONCLUSION:
Staff and external financial auditor will review the current financial report with Council annually
and welcomes questions and discussion.
FINANCIAL IMPLICATIONS:
Information included above.
CONNECTION TO STRATEGIC PLAN:
Governance: Assist the City to become fiscally accountable, effective and efficient.
Page 89 of 374
OUTREACH/COMMUNICATIONS:
N/A
ATTACHMENTS:
2020 Audited Financial Statements and required audit letter.
Page 90 of 374
5950 S. Willow Dr., Ste. 302
Greenwood Village,
Colorado 80111
TEL: 303.796.1000
FAX: 303.796.1001
www.HinkleCPAs.com
Honorable Mayor and Members of the City Council
City of Englewood
Englewood, Colorado
We have audited the financial statements of the City of Englewood (the City) as
of and for the year ended December 31, 2020 and have issued our report thereon
dated June 4, 2021. Professional standards require that we provide you with
the following information related to our audit.
Our Responsibility under Generally Accepted Auditing Standards
As communicated in our engagement letter dated November 18, 2020, our
responsibility, as described by professional standards, is to form and express an
opinion about whether the financial statements that have been prepared by
management with your oversight are presented fairly, in all material respects, in
accordance with accounting principles generally accepted in the United States of
America. Our audit of the financial statements does not relieve you or
management of your respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and
perform our audit to obtain reasonable, rather than absolute, assurance about
whether the financial statements are free of material misstatement. An audit of
financial statements includes consideration of internal control over financial
reporting as a basis for designing audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the entity’s internal control over financial reporting. Accordingly,
as part of our audit, we considered the internal control of the City solely for the
purpose of determining our audit procedures and not to provide any assurance
concerning such internal control.
We are also responsible for communicating significant matters related to the audit
that are, in our professional judgment, relevant to your responsibilities in
overseeing the financial reporting process. However, we are not required to
design procedures for the purpose of identifying other matters to communicate
to you.
We applied certain limited procedures to the required supplementary information
(RSI). However, we did not audit the RSI and do not express an opinion or
provide any assurance on the RSI.
Compliance with All Ethics Requirements Regarding Independence
The engagement team, others in our firm, as appropriate, and our firm have
complied with all relevant ethical requirements regarding independence.
Page 91 of 374
Honorable Mayor and Members of the City Council
City of Englewood
Page 2
Significant Accounting Policies
Management is responsible for the selection and use of appropriate accounting policies. A
summary of the significant accounting policies adopted by the City is included in Note 1 to the
financial statements.
Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management
and are based on management’s knowledge and experience about past and current events and
assumptions about future events. Certain accounting estimates are particularly sensitive
because of their significance to the financial statements and because of the possibility that future
events affecting them may differ significantly from those expected. We evaluated the key factors
and assumptions used to develop the significant estimates in determining that they are
reasonable in relation to the financial statements as a whole.
Corrected and Uncorrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known
and likely misstatements identified during the audit, other than those that we believe are trivial,
and communicate them to the appropriate level of management. Further, professional standards
require us to also communicate the effect of uncorrected misstatements related to prior periods
on the relevant classes of transactions, account balances or disclosures, and the financial
statements as a whole and each applicable opinion unit. We noted no uncorrected financial
statement misstatements whose effects in the current and prior periods, as determined by
management, are immaterial, both individually and in the aggregate, to the financial statements
taken as a whole and each applicable opinion unit.
In addition, professional standards require us to communicate to you all material, corrected
misstatements that were brought to the attention of management because of our audit
procedures. There were no corrected financial statement misstatements.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting,
or auditing matter, whether resolved to our satisfaction, that could be significant to the financial
statements or the auditors’ report. We are pleased to report that no such disagreements arose
during the course of our audit.
Representations Requested from Management
We have requested certain written representations from management, in a letter dated June 4,
2021.
Page 92 of 374
Honorable Mayor and Members of the City Council
City of Englewood
Page 3
Difficulties Encountered in Performing the Audit
We encountered no difficulties dealing with management during the audit process. We have
requested certain representations from management that are included in the management
representation letter.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters, similar to obtaining a second opinion on certain situations. If a consultation
involves the application of an accounting principle to the City’s financial statements or a
determination of the type of auditors’ opinion that may be expressed on those statements, our
professional standards require the consulting accountant to contact us to determine that the
consultant has all the relevant facts. To our knowledge, there were no such consultations with
other accountants.
Other Audit Issues
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to retention as the City’s auditors.
However, these discussions occurred in the normal course of our professional relationship and
the responses were not a condition to our retention.
Conclusion
This report is intended solely for the information and use of the Mayor, Members of the City
Council, and management of the City of Englewood and is not intended to be, and should not be,
used by anyone other than these specified parties.
Greenwood Village, Colorado
June 4, 2021
Page 93 of 374
Annual Comprehensive
Financial Report
2020
City of Englewood
1000 Englewood Parkway
Englewood, CO 80110
www.englewoodco.gov
Year ended December 31, 2020
Page 94 of 374
CITY OF ENGLEWOOD, COLORADO
ANNUAL COMPREHENSIVE FINANCIAL REPORT
For Fiscal Year Ended December 31, 2020
Prepared by the Finance Department:
Jackie Loh, Finance Director
Kevin Engels, Finance Manager
Christine Hart, Accounting Supervisor
Kathy Cassai, Senior Accountant
Heather Driscoll, Revenue and Tax Audit Supervisor
Eva Boyd, Procurement Administrator
The City of Englewood's Mission, Vision, and Organizational Values:
Mission: To promote and ensure a high quality of life, economic vitality, and a
uniquely desirable community identity.
Vision: To promote and ensure a high quality of life, economic vitality, and a
uniquely desirable community identity through the delivery of reliable,
affordable, and flexible services and by proactively collaborating with our
citizens and businesses to develop an environment that fosters safety and
opportunity.
Organizational Values:
• Integrity
• Trust
• Respect
• Excellence
• Accountability
• Teamwork
Page 95 of 374
Table of Contents
1
ANNUAL COMPREHENSIVE FINANCIAL REPORT
Year Ended December 31, 2020
Table of Contents
Page
INTRODUCTORY SECTION
Letter of Transmittal ................................................................................................................................ 5
Principal Officials .................................................................................................................................... 9
Organization Chart ................................................................................................................................ 10
2019 Certificate of Achievement for Excellence in Financial Reporting ................................................ 11
FINANCIAL SECTION
Independent Auditor’s Report
Management’s Discussion and Analysis .......................................................................................... 13
Basic Financial Statements
Government-wide Financial Statements
Statement of Net Position ......................................................................................................... 30
Statement of Activities .............................................................................................................. 32
Fund Financial Statements
Governmental Funds
Balance Sheet ................................................................................................................... 34
Reconciliation of the Governmental Funds Balance Sheet to the Statement
of Net Position .............................................................................................................. 35
Statement of Revenues, Expenditures and Changes in Fund Balances ........................... 36
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities ........................ 37
Proprietary Funds
Statement of Net Position .................................................................................................. 38
Statement of Revenues, Expenses and Changes in Fund Net Position ............................ 42
Statement of Cash Flows ................................................................................................... 44
Fiduciary Funds
Statement of Fiduciary Net Position ................................................................................... 48
Statement of Changes in Fiduciary Net Position................................................................ 49
Notes to the Financial Statements ............................................................................................... 51
Required Supplementary Information
Statement of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual - General Fund ............................................................................... 91
Schedule of Changes in the Net Pension Liability-NonEmergency Pension ................................ 94
Schedule of Changes in the Net Pension Liability-Police Officers Old Hire Pension Plan ........... 95
Schedule of Changes in the Net Pension Liability-Firefighters Old Hire Pension Plan................. 96
Schedule of Changes in the Net Pension Liability-Volunteer Firefighters Pension Plan .............. 97
Schedule of Proportionate share of Net Pension Liability-Police Officers SWDB Pension Plan .. 98
Schedule of Proportionate share of Net Pension Liability-Police Officers Hybrid Pension Plan ... 99
Schedule of Net Pension Liability and Pension Expense-all plan .............................................. 100
Schedules of Employer Contributions ........................................................................................ 101
Schedules of Cost-Sharing Multiple Employer Pension Plans ................................................... 102
OPEB Schedule of Funded Status and Funding Progress ......................................................... 103
Page 96 of 374
Table of Contents
2
Page
Notes to the Required Supplementary Information .................................................................. 104
Combining and Individual Fund Statements and Schedules
Nonmajor Governmental Funds
Combining Balance Sheet ...................................................................................................... 108
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances ................................................................................................................ 110
Schedules of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds – Budget and Actual
Special Revenue Funds – Project Budget and Actual
Conservation Trust Fund ................................................................................................. 112
Open Space Fund ........................................................................................................... 113
Special Revenue Funds – Budget and Actual
Donors Fund .................................................................................................................... 114
Malley Center Trust Fund ................................................................................................ 115
Parks and Recreation Trust Fund .................................................................................... 116
Debt Service Funds – Budget and Actual
General Obligation Bonds Debt Service Fund ................................................................. 117
Capital Projects Funds – Project Budget and Actual
Public Improvement Fund................................................................................................ 118
Capital Projects Fund ...................................................................................................... 119
Police Headquarters Construction ................................................................................... 120
Schedules of Revenues, Expenditures and Changes in Funds Available –
Enterprise Funds – Budget and Actual (Budgetary Basis)
Water Fund ...................................................................................................................... 122
Sewer Fund ..................................................................................................................... 123
Golf Course Fund ............................................................................................................ 124
Storm Drainage Fund ...................................................................................................... 125
Concrete Utility Fund ....................................................................................................... 126
Housing Rehabilitation Fund ........................................................................................... 127
Internal Service Funds
Combining Statement of Net Position ................................................................................ 129
Combining Statement of Revenues, Expenses and Changes in Fund Net Position ...... 131
Combining Statement of Cash Flows ................................................................................. 133
Schedules of Revenues, Expenditures and Changes in Funds Available – Internal
Service Funds – Budget and Actual (Budgetary Basis)
ServiCenter Fund ............................................................................................................ 135
Capital Equipment Replacement Fund ............................................................................ 136
Employee Benefits Fund ................................................................................................. 137
Risk Management Fund .................................................................................................. 138
Page 97 of 374
Table of Contents
3
Page
Component Units
Englewood Environmental Foundation, Inc.
Statements of Net Position ....................................................................................... 140
Statements of Revenues, Expenses and Changes in Fund Net Position ................. 141
Statements of Cash Flows ....................................................................................... 142
Englewood McLellan Reservoir Foundation, Inc.
Statements of Net Position ....................................................................................... 143
Statements of Revenues, Expenses and Changes in Fund Net Position ................. 144
Statements of Cash Flows ....................................................................................... 145
Englewood Urban Renewal Authority
Balance Sheet .......................................................................................................... 146
Statements of Revenues, Expenditures and Changes in Fund Balance .................. 147
Other Information
Local Highway Finance Report ...................................................................................................... 149
Page 98 of 374
Table of Contents
4
STATISTICAL SECTION
Schedule
Number Page
1 Net Position by Component (accrual basis of accounting) .............................................. 152
2 Changes in Net Position (accrual basis of accounting) ................................................... 153
3 Fund Balances, Governmental Funds (modified accrual basis of accounting) ................ 155
4 Changes in Fund Balances, Governmental Funds
(modified accrual basis of accounting) ..................................................................... 156
5 Tax Revenues by Source, Governmental Funds ............................................................. 157
6 Assessed Value and Estimated Actual Value of Taxable Property .................................. 158
7 Direct and Overlapping Property Tax Rates .................................................................... 159
8 Principal Property Tax Payers ......................................................................................... 160
9 Property Tax Levies and Collections ............................................................................... 161
10 Sales Tax Collections by Category .................................................................................. 162
11 Ratios of Outstanding Debt by Type ................................................................................ 163
12 Ratios of General Bonded Debt Outstanding .................................................................. 164
13 Direct and Overlapping Governmental Activities Debt ..................................................... 165
14 Legal Debt Margin Information ........................................................................................ 166
15 Pledged Revenue Coverage:
Sewer Fund .............................................................................................................. 167
Golf Course Fund ..................................................................................................... 168
Storm Drainage Fund ............................................................................................... 169
16 Schedules of Future Debt Service Requirements ............................................................ 170
17 Demographic and Economic Statistics ............................................................................ 173
18 Principal Employers ......................................................................................................... 174
19 Full-time Equivalent Employees by Function/Program .................................................... 175
20 Operating Indicators by Function/Program ...................................................................... 176
21 Capital Asset Statistics by Function/Program .................................................................. 177
Page 99 of 374
5
June 4, 2021
The Honorable Mayor, City Council Members, and
Citizens of the City of Englewood, Colorado
State law requires that all local governments publish within seven months of the close of each year
a complete set of financial statements presented in conformity with generally accepted accounting
principles (GAAP) and audited in accordance with generally accepted auditing standards by an
independent certified public accountant. Pursuant to this requirement, the Department of Finance
and Administrative Services is pleased to submit the Annual Comprehensive Financial Report of the
City of Englewood, Colorado (the City) for the year ended December 31, 2020.
This report is published to provide the City Council, City staff, our citizens, and other readers with
detailed information concerning the financial position and activities of the City. Management
assumes full responsibility for the completeness and reliability of the information contained in this
report, based upon a comprehensive framework of internal control that it has established for this
purpose. Because the cost of internal control should not exceed anticipated benefits, the objective
is to provide reasonable rather than absolute, assurance that the financial statements are free of
any material misstatements.
To the best of our knowledge and belief, the enclosed report is accurate in all material respects and
is organized in a manner designed to fairly present the financial position and results of operations of
the City as measured by the financial activity of its various funds. The accompanying disclosures
are necessary to enable the reader to gain the maximum understanding of the City’s financial
affairs.
Hinkle & Company, PC., Certified Public Accountants, have issued an unmodified (“clean”) audit
opinion on the City of Englewood’s financial statements for the year ended December 31, 2020.
The independent auditor’s report is located at the front of the financial section of this report.
Management’s discussion and analysis (MD&A) immediately follows the independent auditor’s
report and provides a narrative introduction, overview, and analysis of the basic financial
statements. MD&A complements this letter of transmittal and should be read in conjunction with it.
Page 100 of 374
6
City Profile
Located on the southern border of Denver, Colorado’s capital city, Englewood is approximately seven square
miles and home to approximately 32,000 residents and 2,400 businesses. Due to easy access to two light rail
train stations and the state and US highway systems, Englewood’s location offers short and convenient
commutes to other areas within the Denver Metro Area and the Rocky Mountain range. The City’s mixed
housing and retail environment encourages a pedestrian community. The City’s economy is comprised of
retail, industrial, manufacturing, healthcare and service sectors.
Englewood is said to have “small town” feel with the conveniences of big city amenities. Recreational
opportunities abound in Englewood, including eleven parks, nine athletic fields, an award-winning recreation
center, a golf course, and one of the most successful senior centers in the region. The Pirates Cove aquatic
center offers a variety of family aquatic activities.
In addition to the recreational opportunities, the City provides a full range of services, including police (1
Station), the construction and maintenance of streets and other infrastructure, library services and general
government services. The City operates its own water treatment plant and distribution system, maintains a
wastewater collection system and manages a jointly held regional wastewater treatment plant with the City of
Littleton, a neighboring city to the south.
The City of Englewood is a municipal corporation with a Council-Manager form of government. Members of the
seven member council are elected to staggered four year terms with term limits of three consecutive terms.
The Mayor and Mayor Pro-Tem are selected from among the Council members. The City Council is
responsible, among other things, for passing ordinances and resolutions, adopting the budget, appointing
committees, and hiring the City Manager and City Attorney. The City Manager is responsible for overseeing
the day-to-day operations of the City, and for appointing heads of the various departments.
The City of Englewood has several boards and commissions made up of council members, residents, local
businesspeople, and others who are interested in their community. Members are interviewed and appointed by
City Council, and provide guidance for many of Englewood's programs and projects.
The Englewood School District operates several educational facilities throughout the City - Early Childhood (2),
Elementary (4), Middle Schools (2), High School (1) and Alternative High School (1).
Englewood residents have direct light rail access to two college campuses. To the south, Arapahoe
Community College offers comprehensive courses leading to both the Associate of Arts and the Associates of
Science degrees. To the north, the 37,000-student Auraria campus is home to three colleges: the University of
Colorado at Denver, the Community College of Denver and Metropolitan State University of Denver. Other four
year colleges/universities in the Denver Metro area include: University of Colorado-Boulder, Colorado State
University (Fort Collins), University of Northern Colorado (Greeley), Colorado School of Mines (Golden), Regis
University (Denver) and University of Denver.
As required by generally accepted accounting principles (GAAP), these financial statements present the City of
Englewood (the primary government) and its component units. The component units, the Englewood Urban
Renewal Authority (EURA), the Englewood Environmental Foundation, Inc. (EEF) and the Englewood McLellan
Reservoir Foundation, Inc. (EMRF) are discretely reported in separate columns of the government-wide
financial statements to emphasize that they are legally separate from the City. Each discretely presented
component unit has a December 31 year-end. Separate financial statements are not prepared for EURA, EEF
or the EMRF. Additional information on all three entities can be found throughout the notes to the financial
statements.
The annual budget serves as the foundation for the City’s financial planning and control. The City Manager
must submit the proposed budget to City Council for review by September 15 of each year. The council must
hold public hearings within three weeks after the proposed budget is submitted and a final budget must be
prepared and adopted by December 1 of each year. The budget is prepared by fund (e.g., General Fund) and
department (e.g., Public Works). Approval of the City Council is required for budget revisions, except that the
City Manager may transfer any unencumbered appropriation from one expenditure classification to another for
the same fund. In the General Fund, the City Manager may transfer the unencumbered appropriation balance
from one expenditure classification to another only within departments.
Page 101 of 374
7
State and Local Economy
Colorado The 2021 forecast is taken from the Colorado Business Economic Outlook 2021 prepared by the
Business Research Division of the University of Colorado Leeds School of Business. The Colorado Business
Economic Outlook 2021 reports that in 2020, due largely to the COVID-19 pandemic the U.S. economy ended
its longest expansion period since the end of World War II.
Colorado will likely fall out of the top 10 states for employment growth in 2020 and 2021 given the service
sector impact.
Employment growth is projected in nine of the 11 industries in 2021.
Changing consumer preferences, from housing to shopping, will continue to have disparate impacts on
Colorado communities.
Work-from-home behaviors will impact commercial real estate, transportation, retail sales, and workplace
dynamics.
Population in 2021 will grow by the lowest number since 2003. The state will still add an estimated 53,300
people, with 35,100 coming from net immigration according to the State Demography Office.
Metro Denver The 2020-2021 economic update for the seven-county Denver Metro Area (Adams, Arapahoe,
Boulder, Broomfield, Denver, Douglas and Jefferson) is from the September 2020 Focus Colorado: Economic
and Revenue Forecast report prepared by the Colorado Legislative Council (CLC). The CLC provides non-
partisan economic research to the Colorado General Assembly.
The impact of the COVID-19 pandemic and related recession have taken a toll on the metro Denver's labor
market and nonresidential construction market while the prices of the housing market remain elevated and
demand for residential real estate and construction relatively hot.
The job market experienced year-to-date through July a 4.0 percent decline in the number of jobs as
compared to the same period last year. Between January and April, the region experienced 197,800 jobs loss
(more than one in every ten jobs) of which 73,200 have been recovered between May and July. The metro
Denver area is home to a wide range of tourism City of Englewood, Colorado 20 BUDGET 2021 and business-
related travel activities, as Denver International Airport (DIA) is the main air transit hub in and out of Colorado.
While conditions have improved since the lows experience in April, ongoing reduced air travel and social
distancing due to COVID-19 mitigation efforts continue to hit employment hard in the leisure and hospitality
industries, including the performing arts and entertainment, hotels, brick-and-mortar retail establishments,
restaurants and bars. The metro Denver area is also home to a large number of oil and gas firms, many of
which have reduced the size of their workforce amid the low energy price environment. The unemployment rate
rose from 2.6 percent in February to a high of 12.2 percent in April before dropping to 9.9 percent in June.
Year-to-date through June, the regional unemployment rate is 7.0 percent.
The housing market prices, in the metro Denver area as well as in other regions around the state, continue to
moderate. Although the impact of COVID-19-related mitigation efforts have limited the number of homes put on
the market in recent months, the metro Denver area home prices will remain elevated in the near term as
demand continues to outstrip supply. According to the Denver Metro Association of Realtors data, August 2020
recorded the most home sales of any August in spite of the lowest inventory of any August on record. Also, in
the first half of 2020, the metro Denver residential construction activity slowed. Permits for new single-family
residential construction activity in the Denver-Aurora metropolitan statistical area (MSA) fell 3.8 percent year-
to-date through July relative to the same period last year.
The nonresidential construction market in the metro Denver continues to moderate since the recent peak
experienced in 2016. The square footage and number of projects continue to decline during the first seven
months of 2020 relative to prior year comparative levels. The impact of the COVID-19 pandemic has resulted in
a shift toward working remotely which is expected to put downward pressure on demand for commercial real
estate and a slowdown in nonresidential construction/building activity in the years ahead. Future nonresidential
building activity is expected to favor nonresidential development that supports e-commerce, such as
warehousing space in contract to prior construction of office space and new commercial storefronts or brick-
and-mortar retail establishments.
Page 102 of 374
8
Long-term Financial Planning
At the end of the year, assigned and unassigned fund balances for the general fund totaled $18,221,066, or
33.8% of total General Fund revenues. Total 2021 General Fund revenues, including transfers, are estimated
at $52,666,371 or $1,264,502 less than 2020 actual revenues. Total 2021 general fund expenditures are
budgeted at $54,521,582 or $3,395,789 more than the 2020 actual expenditures.
The City is mature and landlocked; however, several development and redevelopment opportunities exist.
These opportunities will influence the local economy and are a potential source of revenue for the City of
Englewood.
Relevant Financial Policies
General Fund Balance
The unassigned fund balance target for the General Fund is between 16.7% of total General Fund revenues or
approximately two months of General Fund budgeted expenditures. If the unassigned fund balance falls below
the minimum target balance, additional sources of funds and/or reductions of uses of funds are identified to
bring the balance to the desired level.
Long Term Asset Reserve (LTAR)
This General Fund balance accumulates funds from the sale, lease, or earnings from long-term assets. It was
also determined that these funds should be used in a careful, judicious and strategic manner. The funds
committed in this account may only be expended if appropriated in the annual budget or by supplemental
appropriation by City Council. The balance in the reserve was $4,994,869 at the end of 2020.
Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate
of Achievement for Excellence in Financial Reporting to the City of Englewood for its annual comprehensive
financial report for the fiscal year ended December 31, 2019. This was the 37th consecutive year that the City
has received this prestigious award. In order to be awarded a Certificate of Achievement, a government must
publish an easily readable and efficiently organized comprehensive annual financial report. This report must
satisfy both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current annual
comprehensive financial report continues to meet the Certificate of Achievement Program’s requirements and
we are submitting it to the GFOA to determine its eligibility for another certificate.
This report would not have been possible without the efficient and dedicated service of the entire staff of the
Finance Department. We wish to express our appreciation to all members of the Department who assisted and
contributed to the preparation of this report. We would also like to thank the City’s staff and members of City
Council for their interest and support in planning and conducting the financial operations of the City in a
responsible and progressive manner.
Respectfully submitted,
J Shawn Lewis
City Manager
Jackie Loh
Finance Director
Page 103 of 374
9
City of Englewood, Colorado
Principal Officials
Elected Officials
City Council
Mayor...............................................................................Linda Olson, District 2
Mayor Pro-Tem...........................................................Othoniel Sierra, District 1
Council Member............................................................Joe Anderson, District 3
Council Member.............................................................Dave Cuesta, District 4
Council Member...............................................................Rita Russell, At-Large
Council Member................................................................Steve Ward, At-Large
Council Member...............................................................Cheryl Wink, At-Large
Municipal Judge .............................................................................. Joseph Jefferson
City Officials
City Manager ....................................................................................... J. Shawn Lewis
Assistant to the City Manager………………………………………………..……Tim Dodd
Assistant City Attorney ........................................................................... Dugan Comer
Community Development Director .............................................................. Brad Power
Finance and Administrative Services Director .............................................. Jackie Loh
Information Technologies Director .............................................. Margaret Brocklander
Human Resources Director ................................................................... Ronda Henger
Municipal Court Administrator ................................................................. Tamara Wolfe
Parks, Recreation and Library Services Director…………………..…Christina Underhill
Police Chief ............................................................................................... John Collins
Public Works Director…....................................................................... Maria D’Andrea
Utilities and South Platte Renew Director…………………………………..Pieter Van Ry
Page 104 of 374
Citizens of
Englewood
City
Council
Municipal
Judge
Municipal
Court
City
Manager
City
Attorney
Deputy City
Attorney
Prosecutor's
OfficeAssistant City
Manager
Finance
Department
Community
Development
Department
Firefighters
Pension Board
Board of
Adjustments &
Appeals
Cultural Arts
Commission
Liquor & Medical
Marijuana
Licensing
Authority
Urban Renewal
Authority
Park &
Recreation
Commission
Election
Commission
Library Board
Planning &
Zoning
Commission
Police Pension
Board
Malley Center
Trust Fund
Code
Enforcement
Advisory
Committee
Transportation
Advisory
Committee
Alliance for
Commerce in
Englewood
Keep Englewood
Beautiful
City of Englewood, Colorado - Organizational Chart
Englewood
Housing
Authority
NonEmergency
Retirement Board
Water & Sewer
Board
Budget Advisory
Committee
Parks,
Recreation and
Library Services
Department
Police
Department
Public Works
Department
South Platte Renew
Treatment Plant
Fire Contract
Information
Technology
Department
Utilities
Department
Communications
Department10Page 105 of 374
Government Finance Officers
Association
Certificate of
Achievem ent
for
E xcellence in
Financial
Reporting
Presented to
City of Englewood
Colorado
For its Comprehensive
Annual Financial Report
For the Fiscal Year Ended
December 31, 2019
Executive Director/CEO
11 Page 106 of 374
12
THIS PAGE LEFT BLANK INTENTIONALLY
Page 107 of 374
5950 S. Willow Dr., Ste. 302
Greenwood Village,
Colorado 80111
TEL: 303.796.1000
FAX: 303.796.1001
www.HinkleCPAs.com
Independent Auditors’ Report
Honorable Mayor and Members of the City Council
City of Englewood
Englewood, Colorado
We have audited the accompanying financial statements of the governmental
activities, the business-type activities, each major fund, and the aggregate
discretely presented component units and remaining fund information of the City
of Englewood as of and for the year ended December 31, 2020, and the related
notes to the financial statements, which collectively comprise the basic financial
statements of the City of Englewood, as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these
financial statements in accordance with accounting principles generally accepted
in the United States of America; this includes the design, implementation, and
maintenance of internal control relevant to the preparation and fair presentation
of financial statements that are free from material misstatement, whether due to
fraud or error.
Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on
our audit. We conducted our audit in accordance with auditing standards
generally accepted in the United States of America. Those standards require
that we plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the
amounts and disclosures in the financial statements. The procedures selected
depend on the auditors’ judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error.
In making those risk assessments, the auditor considers internal control relevant
to the preparation and fair presentation of the financial statements in order to
design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the internal control.
Accordingly, we express no such opinion. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the
overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our audit opinions.
Page 108 of 374
Honorable Mayor and Members of the City Council
City of Englewood
Page 2
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities, the business-type activities, each
major fund, and the aggregate discretely presented component units and remaining fund
information of the City of Englewood as of December 31, 2020, and the respective changes in
financial position and cash flows, where applicable, for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis and the required supplementary information listed in the
table of contents be presented to supplement the basic financial statements. Such information,
although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board, who considers it to be an essential part of financial reporting for placing the
basic financial statements in an appropriate operational, economic, or historical context. We have
applied certain limited procedures to the information in accordance with auditing standards
generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency
with management’s responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not
provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of Englewood’s basic financial statements. The introductory
section, combining and individual fund statements and schedules, other information, and
statistical section listed in the table of contents are presented for purposes of additional analysis
and are not a required part of the basic financial statements. The combining and individual fund
statements and schedules and the other information are the responsibility of management and
were derived from and relate directly to the underlying accounting and other records used to
prepare the basic financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling the information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing
standards generally accepted in the United States of America. In our opinion, the information is
fairly stated, in all material respects, in relation to the basic financial statements as a whole. The
introductory and statistical sections have not been subjected to the auditing procedures applied
in the audit of the basic financial statements and, accordingly, we do not express an opinion or
provide any assurance on them.
Greenwood Village, Colorado
June 4, 2021
Page 109 of 374
13
Management’s Discussion and Analysis
As management of the City of Englewood, Colorado (the “City”), we offer readers of the City’s Annual
Comprehensive Financial Report, this narrative overview and analysis of the financial activities of the City for the
year ended December 31, 2020. We encourage readers to consider the information presented here in conjunction
with additional information that we have furnished in our letter of transmittal.
Financial Highlights
•The assets of the City exceeded its liabilities at the close of 2019 by $199.1 million ($90.1 million in governmental
activity net position and $108.6 million in business-type activity net position). Of the governmental activities net
position total, $30.5 million, or 33.8%, is unrestricted and may be used to meet the City’s obligations to the public and
creditors. Similarly, $59.0 million, or 54.3%, of business-type activity net position is unrestricted. At the end of 2020
the City also had deferred outflows of $5.4 million and deferred inflows of $10.2 million.
•The City’s total net position increased by $5.0 million, or 2.6% compared to 2019. Net position of the City’s
governmental activities decreased $1.7 million, or 1.9%. Net position of the business-type activities increased $6.7
million, or 6.6%, from 2019.
•The total cost of the City’s programs increased $16.1 million, or 20.5%, compared to 2019. The cost of governmental
activities program expenses increased $14.0 million to $66.1 million, and the cost of business-type activities increased
$2.1 million.
•Total revenues increased $5.31 million or 5.4%, compared to 2019. Governmental activities revenues increased $2.1
million, or 3.4%, to $64.4 million while revenues of business-type activities increased $3.0 million or 9.3% to $35.3
million compared to 2019.
•The City’s governmental funds reported combined ending fund balances of $47.2 million, an increase of $1.6 million
when compared to 2019. Of the combined ending governmental fund balances, approximately 78.0% or $36.8 million
is available for spending at the City’s discretion subject to the City Council’s approved policies (committed, assigned
and unassigned fund balances).
•The General Fund reported a fund balance of $24.9 million as of December 31, 2020, of which $1.7 million is
restricted for TABOR emergencies, $5.0 million is committed to Long Term Asset Reserve and $18.2 million is
unassigned.
•The net pension liability reported in the City’s governmental activities for 2020 is $11.5 million compared to $10.5
million in 2018.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s
basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial
statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition
to the basic financial statements themselves.
Government-wide financial statements
The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in
a manner similar to a private-sector business.
The statement of net position presents information on all of the City’s assets, liabilities and deferred inflows and outflows,
with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful
indicator of whether the financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City’s net position changed during the most recent fiscal
year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless
of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will
only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes
and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a
significant portion of their costs through user fees and charges (business-type activities). The governmental activities of
the City include general government, which consists of the City Council and the various Boards and Commissions, the City
Attorney’s Office, Municipal Court, the City Manager’s Office, Community Development, Human Resources, Finance and
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Administrative Services and Information Technology. Governmental activities also include Police, Public Works and
Culture and Recreation (including Library Services). The business-type activities of the City include the water, sewer, golf
course, storm drainage, concrete utility and housing rehabilitation operations.
The government-wide financial statements include not only the City itself (known as the primary government), but also the
Englewood Urban Renewal Authority (EURA), the Englewood Environmental Foundation, Inc. (EEF) and the Englewood
McLellan Reservoir Foundation, Inc. (EMRF). All three (known as component units) are legally separate entities for which
the City is financially accountable. Financial information for these component units are reported separately from the
financial information presented for the primary government itself.
Fund financial statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for
specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and
demonstrate compliance with finance-related legal requirements. The funds of the City can be divided into three
categories: governmental funds, proprietary funds, and fiduciary funds.
Governmental funds. Governmental funds are used to account for essentially the same functions as governmental
activities in the government-wide financial statements. However, unlike the government-wide financial statements,
governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on
balances of spendable resources available at the end of the year. Such information may be useful in evaluating a
government’s near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to
compare the information presented for governmental funds with similar information presented for governmental activities in
the government-wide financial statements. By doing so, readers may better understand the long-term impact of the
government’s near-term financing decisions. Both the governmental funds balance sheet and the governmental funds
statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison
between governmental funds and governmental activities.
The City maintains eleven individual governmental funds. Information is presented separately in the governmental funds
balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for the
General Fund and the Police Headquarters Construction Fund, which are considered to be major funds. Data from the
other nine governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these
nonmajor governmental funds is provided in the form of combining statements elsewhere in this report.
The City adopts an annual appropriated budget for its General Fund. A budgetary comparison statement has been
provided for the General Fund to demonstrate compliance with the budget.
Proprietary funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the
same functions presented as business-type activities in the government-wide financial statements. The City uses
enterprise funds to account for six separate operations: Water, Sewer, Golf Course, Storm Drainage, Concrete Utility and
Housing Rehabilitation. Internal service funds are an accounting device to accumulate and allocate costs internally among
the City’s various functions. The City uses internal service funds to account for in-house printing, vehicle replacement and
maintenance, and insurance costs. Because these services predominantly benefit governmental rather than business-type
functions, they are primarily included within governmental activities in the government-wide financial statements.
Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail.
The proprietary fund financial statements provide separate information for each of the six enterprise operations, all of
which are considered major funds of the City. Conversely, the internal service funds are combined into a single,
aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is
provided in the form of combining statements later in this report.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government.
Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are
not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for
proprietary funds.
Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the
data provided in the government-wide and fund financial statements.
Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain
required supplementary information (RSI) including the City’s progress in funding its obligation to provide pension and
other post-employment benefits to employees.
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The combining statements referred to earlier in connection with non-major governmental and proprietary funds as well as
budget to actual schedules for all funds are presented immediately following the RSI.
Government-wide Financial Analysis
A. Analysis of Net position
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. The analysis
below focuses on the net position and changes in net position of the City’s governmental and business-type activities. At
the end of the current fiscal year, the City is able to report positive balances in all three categories of net position, both for
the governmental and business-type activities. The same is true for the prior year.
Table 1 presents an analysis of the City’s net position as of December 31. The City’s assets exceeded liabilities by $199.1
million at the close of 2020. Governmental activities make up $90.5 million or 45.5% of these assets, with business-type
activities making up the remaining $109.0 million or 54.5%. Total net position increased by $5.0 million in 2020. The
increase is comprised of the following:
• Total assets and deferred outflows of resources decreased by $1.0 million during 2020.
• Total liabilities and deferred inflows of resources decreased by $6.0 million due primarily to debt service
payments.
Capital assets make up 47.1% or $147.1 million. This represents the City’s investment in capital assets (e.g., land,
buildings, machinery and equipment). Net Capital assets are reported less any related debt used to acquire those assets
that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are
not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it
should be noted that the resources needed to repay the debt must be provided from other sources, since the capital assets
themselves cannot be used to liquidate these liabilities.
An additional portion of the City’s net position, $10.7 million or 5.4% represents resources that are subject to external
restrictions on how they may be used. The unrestricted net position of the City’s utility funds, $59.0 million or 54.3% may
be used to meet the government’s ongoing obligations to citizens and creditors. Of the $30.1 million of unrestricted net
position attributed to governmental activities, $8.2 million represents the unrestricted net position of the City’s internal
service funds.
Table 1
City of Englewood
Summary of Net Position
Governmental Business-type Total
Activities Activities Primary Government
2020 2019 2020 2019 2020 2019
Assets
Current and other assets 67,393,962$ 66,294,267$ 97,847,387$ 93,804,579$ 165,241,349$ 160,098,846$
Capital assets 85,890,396 91,091,414 61,267,376 62,829,645 147,157,772 153,921,059
Total assets 153,284,358 157,385,681 159,114,763 156,634,224 312,399,121 314,019,905
Total deferred outflows of
resources 4,768,001 4,603,841 672,839 149,287 5,440,840 4,753,128
Liabilities
Long-term liabilities 48,622,641 51,311,260 30,995,365 35,534,982 79,618,006 86,846,242
Other liabilities 9,825,728 10,309,807 19,129,534 18,829,116 28,955,262 29,138,923
Total liabilities 58,448,369 61,621,067 50,124,899 54,364,098 108,573,268 115,985,165
Total deferred inflows of
resources 9,093,989 8,123,112 1,103,576 548,623 10,197,565 8,671,735
Net Position
Net investment in
capital assets 49,576,249 46,051,488 49,345,623 49,998,869 98,921,872 96,050,357
Restricted 10,388,774 11,219,493 318,273 318,273 10,707,047 11,537,766
Unrestricted 30,544,978 34,974,362 58,895,231 51,553,648 89,440,209 86,528,010
Total net position 90,510,001$ 92,245,343$ 108,559,127$ 101,870,790$ 199,069,128$ 194,116,133$
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B. Analysis of Changes in Net position
As presented in Table 2, the City of Englewood’s overall net position increased by $5.0 million during 2020. This change is
explained in the governmental and business-type activities discussion below.
Governmental Activities
• Net position of governmental activities decreased by $1.7 million during 2020.
• Governmental revenues increased by approximately $2.1 million or 3.4% compared to 2019. This increase is
primarily due to additional grant funds received related to COVID-19.
• Governmental expenses increased by approximately $14.0 million or 27% from 2019. The primary reason for
this increase from the prior year is $7.8 million for the construction of the police headquarters building in 2019
and an increase of $3.8 million related to pension liability and deferred inflows and outflows.
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17
Table 2
City of Englewood
Summary of Changes in Net Position
For Years Stated
Governmental Business-type Total
Activities Activities Primary Government
Revenues 2020 2019 2020 2019 2020 2019
Program revenues
Permits, fees, fines and
charges for services 11,218,570$ 11,018,715$ 33,480,750$ 30,775,186$ 44,699,320$ 41,793,901$
Operating grants and contributions 2,066,639 1,748,662 192,911 99,291 2,259,550 1,847,953
Capital grants and contributions 1,432,176 - 848,491 541,610 2,280,667 541,610
General Revenues
Taxes 47,502,517 47,023,201 - - 47,502,517 47,023,201
Investment earnings 740,608 1,491,939 728,937 840,041 1,469,545 2,331,980
Other 1,411,060 947,260 - - 1,411,060 947,260
Total revenues 64,371,570 62,229,777 35,251,089 32,256,128 99,622,659 94,485,905
Expenses
General government 16,672,576 11,287,075 - - 16,672,576 11,287,075
Public Safety 24,199,549 20,662,812 - - 24,199,549 20,662,812
Public works 13,313,459 10,210,624 - - 13,313,459 10,210,624
Culture and recreation 10,558,632 8,406,428 - - 10,558,632 8,406,428
Interest on long-term debt 1,362,696 1,475,670 - - 1,362,696 1,475,670
Water - - 8,819,692 7,557,126 8,819,692 7,557,126
Sewer - - 15,841,630 15,265,778 15,841,630 15,265,778
Golf Course - - 2,107,097 2,225,440 2,107,097 2,225,440
Storm - - 810,291 508,484 810,291 508,484
Concrete - - 796,443 746,525 796,443 746,525
Housing rehabilitation - - 187,599 158,535 187,599 158,535
Total expenses 66,106,912 52,042,609 28,562,752 26,461,888 94,669,664 78,504,497
Increase (decrease) in Net Position
Change in Net Position (1,735,342) 10,152,969 6,688,337 5,794,240 4,952,995 15,981,408
Net Position - beginning 92,245,343 82,092,374 101,870,790 96,076,550 194,150,332 178,168,924
Net Position - ending 90,510,001$ 92,245,343$ 108,559,127$ 101,870,790$ 199,103,327$ 194,150,332$
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The following graphs provide visual representations of the expenses and revenues for governmental activities for 2020.
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Business-type Activities
Overall the Business-type activities increased the total net position of the City by $6.9 million in 2020.
The water fund experienced an increase in net position of $2.2 million compared to an increase of $1.7 million in 2019.
Water rates were increased 4% on January 1, 2020. The rate increase along with an increase in raw water sales and a
modest increase in operating expenses left the fund with a net operating income of $1.6 million. This, along with earnings
on investments and other income covered the interest on long-term debt of $282,586.
The sewer fund saw an increase in net position of $3.9 million compared to an increase of $2.8 million in 2019. The fund
experienced net operating income of $7.5 million in 2020 compared to $2.5 million in 2019. A sewer rate increase of 4%
was implemented in 2020. The rate increase is designed to provide additional resources to meet debt service
requirements, capital improvements, and to fund ongoing operations and maintenance requirements. The 2004 sewer fund
loans issued by the Colorado Water Resource and Power Development Agency were refinanced in 2015 and will save the
fund approximately $2.1 million in financing fees over the remaining life of the loans which have a final payment date of
2025.
The golf course fund experienced a decrease in net position of $81,800 compared to an increase of $90,800 in 2019.
The storm drainage, and concrete utility funds had net position increases of $441,200 and $97,400 respectively when
compared to 2019 and the housing rehabilitation fund had a decrease in net position of $24,000 when compared to 2019.
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The following graphs provide visual representations of the expenses and revenues for business-type activities for 2020.
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21
Financial Analysis of the Government’s Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal
requirements.
A. Governmental funds
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of
spendable resources. This information is necessary to assess the City’s financing requirements. Types of governmental
funds reported by the City include the General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects
Funds. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available
for spending at the end of the year.
At December 31, 2020, the City’s governmental funds reported combined ending fund balances of $47.2 million, a
decrease of $1.3 million, or 2.6%, compared to 2019. $36.8 million (78.0%) constitutes committed, assigned and
unassigned balances, which are available for spending at the City’s discretion. Of the committed fund balance, $5.0 million
is for the Long Term Asset Reserve (LTAR) balance. The remainder of fund balance is restricted for the following
purposes:
Restricted for parks and recreation $4,474,436
Restricted for law enforcement 3,535,594
Restricted for debt service 658,744
Restricted for TABOR emergency 1,720,000
The General Fund is the primary operating fund of the City. At the end of 2020, unassigned fund balance of the General
Fund was $18.2 million while total fund balance was $24.9 million. As a measure of the General Fund’s liquidity, it may be
useful to compare both assigned and unassigned fund balance and total fund balance to total fund expenditures. Assigned
and unassigned fund balances represent 36% of total General Fund expenditures, down from 44% in 2019, while total fund
balance represents 49% of that same amount (up from 47% in 2019).
The total fund balance of the City’s General Fund increased by $2.8 million during 2020. Revenues increased by $2.2
million or approximately 4.3% and expenditures increased $4.2 million or approximately 9.0%. Key factors are as follows:
• Grant revenues related to COVID-19 increase revenues by $2.8 million. This was offset by an equal amount of
COVID-19 related expenditures during 2020.
• Net transfers in the amount of ($2,976,401) were made out of the General Fund in 2019. Net transfers into the
General Fund for 2020 were $127,014.
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The original 2020 expenditure budget adopted in 2019 for the General Fund was $53,089,689.
Actual expenditures were $3.3 million less than the final amended budget amount, a 6.0% favorable variance. This is
primarily due to salary savings related to COVID-19 restrictions that forced the cancellation of many recreation related
activities, therefore related hiring did not occur.
Actual revenues were $2.2 million more than the final amended budget amount, a 4.3% variance. As stated earlier and as
the chart below illustrates, this increase was primarily due to the receipt of approximately $2.8 million of COVID-19 related
grant funding.
Charts 6 and 7 illustrate the Budget and Actual Revenue and Expenditures for the General Fund.
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23
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Fund Balance represents the accumulated excess of Revenues and Other Financing Sources over Expenditures and
Other Financing Uses, and therefore reflects cumulative results over time. Total Fund Balance consists of restricted,
committed and unassigned portions. Only the committed and unassigned portions are available to finance future
operations.
B. Proprietary funds. The City’s proprietary funds provide the same type of information in the government-wide financial
statements, but in more detail.
Net position of the enterprise operations at December 31, 2020 follow:
Other factors concerning the finances of the enterprise funds have already been addressed in the discussion of the City’s
business-type activities.
Change in
Net Position Net Position
Water 40,649,211$ 2,200,862$
Sewer 33,530,612 3,962,434
Golf 13,221,347 81,785
Storm drainage 3,605,581 441,202
Concrete utility 13,328,511 97,436
Housing rehabilitation 2,648,599 (24,034)
Total net position 106,983,861$ 6,759,685$
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Capital Assets and Debt Administration
A. Capital assets
As can be seen from the table below, the City’s investment in capital assets for its governmental and business-type
activities as of December 31, 2020 amounts to $147.2 million (net of accumulated depreciation). This investment in capital
assets includes land, plant, buildings, improvements, machinery and equipment, roads and bridges. The total decrease in
capital assets for the current year was $6.8 million, or 4.4%. Net capital assets of governmental activities decreased
approximately $5.2 million while business-type activities decreased by $1.6 million.
Major capital asset activity during 2020 included the following:
Governmental Activities:
• Small asset additions were offset by $4.2 million of depreciation on existing assets
• $1.4 million of assets were disposed of
Business-type Activities
• $290,000 in new concrete sidewalks and alley pans were installed in the City
• The golf course added $127,000 of new equipment
• These additions were offset by $2.0 million of depreciation on existing assets
The following tables provide comparative information on the City’s capital assets for 2020 and 2019:
Additional information on capital assets can be found in the notes to the financial statements (Note 2C).
Capital Assets at Year-end
(Net of Depreciation)
Governmental Business-type Total
Activities Activities Primary Government
2020 2019 2020 2019 2020 2019
Land and improvements 15,558,961$ 15,558,961$ 11,522,825$ 11,522,825$ 27,081,786$ 27,081,786$
Works of art 273,750 273,750 - - 273,750 273,750
Raw water - - 6,235,212 6,235,212 6,235,212 6,235,212
Infrastructure 7,651,245 8,946,583 23,373,794 24,329,581 31,025,039 33,276,164
Improvements 10,618,341 5,788,081 13,405,401 13,632,677 24,023,742 19,420,758
Buildings 45,763,123 24,931,700 6,071,144 6,415,952 51,834,267 31,347,652
Machinery and equipment 4,967,209 5,712,387 659,000 693,398 5,626,209 6,405,785
Construction in process 1,057,767 29,879,952 - - 1,057,767 29,879,952
Total capital assets 85,890,396$ 91,091,414$ 61,267,376$ 62,829,645$ 147,157,772$ 153,921,059$
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B. Debt Administration
The City’s bond ratings carry investment grade ratings as follows:
City Charter limits the amount of general obligation debt the City may issue to 3% of its actual total assessed valuation.
The current debt limitation for the City is $189.6 million, which is significantly in excess of the City’s actual outstanding
general obligation debt that is subject to this limitation of $31.5 million.
At the end of 2020, the City had total long-term debt of $73.6 million as follows:
Additional information on the City’s long-term obligations can be found in the notes to the financial statements (Note 2E
and 2F).
Next Year’s Budget
The 2021 Budget allows for some vacant positions to be filled and a $3.0 million transfer out of the General Fund for capital
projects. Staffing and service levels are maintained as close to 2020 levels as possible while allowing for salary increases and
inflationary adjustments to commodities.
The following were the general guidelines for the 2020 Budget:
• Salary increases are based on union contracts, market surveys and performance reviews.
• Health, dental, and other insurance premiums were negotiated and provided by Human Resources. Increasing health
care and insurance costs continue to play a major role in budgeting decisions.
• Required pension contributions were determined by applicable actuarial studies (defined benefit) or pre-determined
contribution levels (defined contribution).
• The increase for commodities, contractual, and capital expenditures was held as close as possible to 2020 levels.
• Capital items were submitted separately, ranked by relative importance and included in the Multiple Year Capital Plan
(MYCP).
The 2021 General Fund is projecting a balanced budget with expenditures equaling revenues, excluding the previously
mentioned $3.0 million transfer. The proposed General Fund unassigned fund balance for 2021 is projected at 28.5% of
projected revenues. The City adopted a new fund balance policy in 2017 that places a targeted fund balance in the
General Fund equal to two months of operations or 16.7%.
Bond Issue Standard & Poors Moody's
General Obligation AA+A2
COPs *AA Aa3
General Obligation Water *AA Aa2
Golf Course Enterprise Not requested Not requested
Storm Water Enterprise Not requested Not requested
* Ratings were upgraded by Standard and Poors in 2014
* Ratings were upgraded by Moody's in 2018
Outstanding Debt, at Year-end
Governmental Business-type Total
Activities Activities Primary Government
2020 2019 2020 2019 2020 2019
General obligation bonds 26,275,000$ 28,195,000$ 9,760,000$ 10,415,000$ 36,035,000$ 38,610,000$
Revenue bonds - - 1,990,000 2,195,000 1,990,000 2,195,000
Capital leases 4,843,976 6,269,147 - - 4,843,976 6,269,147
Premiums 5,195,171 5,433,287 344,581 386,953 5,539,752 5,820,240
Notes payable - - 18,535,864 21,896,292 18,535,864 21,896,292
Net OPEB Liability 3,354,882 3,460,606 1,291,226 1,331,917 4,646,108 4,792,523
Compensated absences 1,808,486 1,681,886 217,660 245,647 2,026,146 1,927,533
Total outstanding debt 41,477,515$ 45,039,926$ 32,139,331$ 36,470,809$ 73,616,846$ 81,510,735$
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Estimated Revenues
Before interfund transfers, total General Fund revenues are projected at $52.5 million for 2021; this is a 1% decrease from
the 2020 revenue budget of $53.0 million. Sales and use tax revenues, which comprised approximately 60.0% of General
Fund revenues in 2020, are estimated at $32.5 million for 2020, which is virtually flat from 2020. The sales and use tax
estimate is based on historical collections and projected economic conditions.
Expenditure Appropriations
2021 expenditure appropriations are projected at $54.5 million.
Net Transfers
The transfers-in to the General Fund are estimated at $130,521.
Other 2021 information
Salary and wages for all City department budgets are based on the City’s performance and market pay philosophy along
with negotiations between the City and its two employee collective bargaining contracts. The City’s cost to provide
healthcare insurance coverage to eligible employees is expected to increase by 4% 2021. Excluding personnel, fuel and
energy costs, minimal increases are proposed for all other operating and maintenance costs for 2021.
In the event of General Fund shortfalls in revenues or unanticipated expenditures over the next year and for the next
several years, City management and City Council will need to closely monitor expenditures and revenues to maintain the
goal of a 16.7% unassigned and LTAR fund balance compared to total revenue. Looking to 2021 and beyond, the City will
be actively looking for ways to reduce operating expenditures and identify new sources of revenues. Collectively, it is
believed that the City will be able to meet the financial challenges of the future.
Requests for Information
This financial report is designed to provide a general overview of the City’s finances for all those with an interest in the
City’s finances. This report and additional financial information is also available on the City’s website at
www.englewoodgov.org. Questions concerning any of the information provided in this report or requests for additional
financial information should be addressed to the Department of Finance and Administrative Services, 1000 Englewood
Parkway, Englewood, Colorado, 80110-2373.
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Page 125 of 374
BASIC FINANCIAL STATEMENTS
29
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CITY OF ENGLEWOOD, COLORADO
Statement of Net Position
December 31, 2020
Primary Government
Governmental Business-Type
Assets Activities Activities Total
Cash and investments 53,262,732$ 38,148,016$ 91,410,748$
Receivables:
Property taxes 7,556,000 - 7,556,000
Sales and use taxes 4,397,099 - 4,397,099
Interest 193,407 132,422 325,829
Accounts 1,980,026 5,792,164 7,772,190
Intergovernmental 752,236 - 752,236
Other - 799,457 799,457
Land held for resale - - -
Internal balances (1,575,266) 1,575,266 -
Inventories 128,758 279,449 408,207
Other assets - - -
Equity in joint venture - 47,033,111 47,033,111
Restricted assets - cash and investments - 2,568,273 2,568,273
Noncurrent notes receivable - 1,519,229 1,519,229
Net pension asset 698,970 - 698,970
Lease receivable - - -
Capital assets not being depreciated 16,890,478 17,758,037 34,648,515
Capital assets, net of accumulated depreciation 68,999,918 43,509,339 112,509,257
Total assets 153,284,358 159,114,763 312,399,121
Deferred Outflows of Resources
Pension related deferred outflows 4,768,001 544,872 5,312,873
Deferred charge on refunding - 127,967 127,967
Total deferred outflows of resources 4,768,001 672,839 5,440,840
Liabilities
Accounts payable 1,741,306 672,063 2,413,369
Accrued payroll and related liabilities 726,515 120,494 847,009
Unearned revenue 2,069,790 10,052,048 12,121,838
Other liabilities 63,907 3,393,440 3,457,347
Accrued interest payable 122,996 414,932 537,928
Claims payable 747,158 - 747,158
Noncurrent liabilities:
Due within one year 4,354,056 4,476,557 8,830,613
Due in more than one year 48,622,641 30,995,365 79,618,006
Total liabilities 58,448,369 50,124,899 108,573,268
Deferred Inflows of Resources
Deferred revenue-property tax 7,556,000 - 7,556,000
Pension related deferred inflows 1,537,989 1,103,576 2,641,565
Total deferred inflows of resources 9,093,989 1,103,576 10,197,565
Net Position
Net investment in capital assets 49,576,249 49,345,623 98,921,872
Restricted for:
Debt service 658,744 318,273 977,017
Parks and recreation 4,474,436 - 4,474,436
Law enforcement 3,535,594 - 3,535,594
TABOR emergencies 1,720,000 - 1,720,000
Unrestricted 30,544,978 58,895,231 89,440,209
Total net position 90,510,001$ 108,559,127$ 199,069,128$
The notes to the financial statements are an integral part of this statement.
30 Page 127 of 374
Component Units
EURA EEF EMRF
476,489$ 1,043,522$ 122,045$
- - -
- - -
1,547 4,515 1,294
- 10,759 -
- - -
- - -
71,626 - -
- - -
- - -
- 82,724 5,608
- - -
- - -
1,117,093 - -
- - -
- 4,157,832 -
- 8,496,257 5,706,166
- 1,975,610 -
1,666,755 15,771,219 5,835,113
- - -
- 17,168 -
- 17,168 -
- 380,957 -
- - -
- - 39,147
- - 47,391
- 7,376 -
- - -
- 1,363,000 -
- 2,812,000 -
- 4,563,333 86,538
- - -
- - -
- 6,296,867 5,706,166
- - -
- - -
- - -
- - -
1,666,755 4,928,187 42,409
1,666,755$ 11,225,054$ 5,748,575$
31 Page 128 of 374
CITY OF ENGLEWOOD, COLORADO
Statement of Activities
For the Year Ended December 31, 2020
Program Revenues
Permits, Fees,Operating Capital
Fines, and Charges Grants and Grants and
Function/Program Activities Expenses for Services Contributions Contributions
Primary government:
Governmental Activities:
General government 16,672,576$ 9,498,901$ 84,953$ -$
Public safety 24,199,549 207,993 113,563 -
Public works 13,313,459 270,977 - 1,432,176
Culture and recreation 10,558,632 1,240,699 1,868,123 -
Interest and fiscal charges 1,362,696 - - -
Total governmental activities 66,106,912 11,218,570 2,066,639 1,432,176
Business-type Activities:
Water 8,819,692 10,113,073 66,246 475,725
Sewer 15,841,630 19,106,663 - 372,766
Golf 2,107,097 2,151,464 - -
Storm 810,291 1,224,068 - -
Concrete 796,443 868,165 - -
Housing Rehabilitation 187,599 17,317 126,665 -
Total business-type activities 28,562,752 33,480,750 192,911 848,491
Total primary government 94,669,664$ 44,699,320$ 2,259,550$ 2,280,667$
Component Units:
EURA 1,000$ -$ -$ -$
EEF 1,859,475 1,327,966 - -
EMRF 1,906,404 1,698,745 - -
Total component units 3,766,879$ 3,026,711$ -$ -$
General revenues:
Property taxes
Sales and use taxes
Franchise tax and other taxes
Unrestricted investment earnings
Unrestricted grants and contributions
Miscellaneous
Total general revenues
Change in net position
Net position - beginning
Net position - ending
The notes to the financial statements are an integral part of this statement.
32
Page 129 of 374
Net (Expense) Revenues and Change in Net Position
Primary Government Component Units
Governmental Business-Type
Activities Activities Total EURA EEF EMRF
(7,088,722)$ (7,088,722)$
(23,877,993) (23,877,993)
(11,610,306) (11,610,306)
(7,449,810) (7,449,810)
(1,362,696) (1,362,696)
(51,389,527) (51,389,527)
- 1,835,352$ 1,835,352
- 3,637,799 3,637,799
- 44,367 44,367
- 413,777 413,777
- 71,722 71,722
- (43,617) (43,617)
- 5,959,400 5,959,400
(51,389,527) 5,959,400 (45,430,127)
(1,000)$ -$ -$
- (531,509) -
- - (207,659)
(1,000) (531,509) (207,659)
7,923,893 - 7,923,893 - - -
35,957,272 - 35,957,272 - - -
3,621,352 - 3,621,352 - - -
740,608 728,937 1,469,545 54,344 17,591 5,490
248,425 - 248,425 - - -
1,162,635 - 1,162,635 - - 50,000
49,654,185 728,937 50,383,122 54,344 17,591 55,490
(1,735,342) 6,688,337 4,952,995 53,344 (513,918) (152,169)
92,245,343 101,870,790 194,116,133 1,613,411 11,738,972 5,900,744
90,510,001$ 108,559,127$ 199,069,128$ 1,666,755$ 11,225,054$ 5,748,575$
33
Page 130 of 374
CITY OF ENGLEWOOD, COLORADO
Balance Sheet
Governmental Funds
December 31, 2020
Other Total
Governmental Governmental
Assets General Funds Funds
Cash and investments 22,310,877$ 22,036,109$ 44,346,986$
Receivables:
Property taxes 4,640,000 2,916,000 7,556,000
Sales and use taxes 4,223,605 173,494 4,397,099
Interest 75,335 86,554 161,889
Accounts 1,932,519 2,000 1,934,519
Intergovernmental 268,810 483,426 752,236
Total assets 33,451,146$ 25,697,583$ 59,148,729$
Liabilities
Accounts payable 1,071,410$ 505,681$ 1,577,091$
Accrued payroll and related liabilities 693,867 - 693,867
Unearned revenue 2,050,000 19,790 2,069,790
Other liabilities 59,934 3,973 63,907
Total liabilities 3,875,211 529,444 4,404,655
Deferred Inflows of Resources
Deferred revenue-property tax 4,640,000 2,916,000 7,556,000
Fund Balances
Restricted for:
Parks and recreation - 4,474,436 4,474,436
Law enforcement - 3,535,594 3,535,594
Debt service - 658,744 658,744
Tabor emergencies 1,720,000 - 1,720,000
Committed to:
Capital projects - 12,369,307 12,369,307
Parks and recreation - 485,471 485,471
Long term asset reserve 4,994,869 - 4,994,869
Assigned to:
Parks and recreation - 599,963 599,963
Law enforcement - 33,217 33,217
Other purposes - 95,407 95,407
Subsequent year appropriation of fund balance 4,855,211 - 4,855,211
Unassigned 13,365,855 - 13,365,855
Total fund balances 24,935,935 22,252,139 47,188,074
Total liabilities deferred inflows and fund balances 33,451,146$ 25,697,583$ 59,148,729$
The notes to the financial statements are an integral part of this statement.
34
Page 131 of 374
CITY OF ENGLEWOOD, COLORADO
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position
December 31, 2020
Total fund balances for governmental funds 47,188,074$
Total net position reported for governmental activities in the statement of net position
is different because:
Capital assets used in governmental activities are not financial resources and therefore
are not reported in the funds. Those assets total:81,359,799
Long-term liabilities applicable to the City's governmental activities are not due and payable in the
current period and accordingly are not reported as fund liabilities. Interest on long-term debt is
not accrued in governmental funds, but rather is recognized as an expenditure when due. All
liabilities - both current and long-term - are reported in the statement of net position:
Bonds payable (31,470,171)
Capital leases (4,843,976)
Compensated absences (1,808,486)
Postemployment benefits (3,354,882) (41,477,515)
Other long-term liabilities are not due and payable in the current period and,
therefore, are not reported as fund liabilities. This amount represents pension assets and
liabilities and the related deferred inflows and outflows.(7,570,200)
Interest on long-term debt is not accrued in the funds, but rather is recognized as an
expenditure when due.(122,996)
Internal Service Funds are used by management to charge the costs of fleet management,
print management, and insurance to individual funds. A portion of the assets and liabilities of internal
service funds are included in governmental activities in the statement of net position.
11,132,839
Net position of governmental activities 90,510,001$
The notes to the financial statements are an integral part of this statement.
35
Page 132 of 374
CITY OF ENGLEWOOD, COLORADO
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the Year Ended December 31, 2020
Other Total
Governmental Governmental
General Funds Funds
Revenues
Property taxes 5,133,811$ 2,790,082$ 7,923,893$
Sales and use taxes 31,848,763 4,108,509 35,957,272
Franchise and other taxes 3,621,352 - 3,621,352
Licenses and permits 1,649,101 - 1,649,101
Intergovernmental revenue 4,208,746 2,532,414 6,741,160
Charges for services 3,807,618 2,142 3,809,760
Fines and forfeitures 882,982 - 882,982
Net investment income 454,347 551,057 1,005,404
Contributions from component unit-EMRF 1,698,745 - 1,698,745
Other 498,394 126,646 625,040
Total revenue 53,803,859 10,110,850 63,914,709
Expenditures
Current:
General government 14,136,698 996,045 15,132,743
Public safety 21,303,657 646,432 21,950,089
Public works 7,341,229 3,473,273 10,814,502
Culture and recreation 6,778,237 1,165,124 7,943,361
Capital outlay - 1,646,995 1,646,995
Debt service:
Principal 1,329,000 1,920,000 3,249,000
Interest and other fiscal charges 236,972 1,373,663 1,610,635
Total expenditures 51,125,793 11,221,532 62,347,325
Excess revenues over (under)
expenditures 2,678,066 (1,110,682) 1,567,384
Other financing sources (uses)
Transfers in 127,014 700,000 827,014
Transfers out - (827,014) (827,014)
Total other financing sources (uses)127,014 (127,014) -
Net change in fund balances 2,805,080 (1,237,696) 1,567,384
Fund balances - beginning 22,130,855 23,489,835 45,620,690
Fund balances - ending 24,935,935$ 22,252,139$ 47,188,074$
The notes to the financial statements are an integral part of this statement.
36
Page 133 of 374
CITY OF ENGLEWOOD, COLORADO
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances
of Governmental Funds to the Statement of Activities
For the Year Ended December 31, 2020
Net Change in fund balances-total governmental funds 1,567,384$
Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures. However, in the statement
of activities the cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense. This is the net amount of additions $29,290,807
retirements ($30,038,449) and depreciation ($4,166,460)(4,905,171)
Some expenses reported in the statement of activities do not require the use of current
financial resources and therefore are not reported as expenditures in governmental
funds.
Adjustment to compensated absences liability (126,599)
Net pension adjustment (2,129,976)
Adjustment to postemployment benefit liability 105,724 (2,150,851)
The issuance of long-term debt provide current financial resources
to governmental funds, while the repayment of the principal of long-term debt and
capital leases consume current financial resources of governmental funds. These
transactions, however, have no effect on net position.
Repayments:
General Obligation Bonds 1,920,000
Capital leases and other bonds 1,425,171 3,345,171
Interest expense in the statement of activities differs from the amount reported in
governmental funds because of additional accrued interest, amortization of
bond premiums, and refunding gains or losses.
Change in accrued interest on long-term debt 9,823
Amortization of premium 238,116 247,939
Internal service funds are used by management to charge the costs of fleet
management, printing management, and insurance to individual funds. A portion of the net
revenue of internal service funds is reported with governmental activities.160,186
Change in net position of governmental activities (1,735,342)$
The notes to the financial statements are an integral part of this statement.
37
Page 134 of 374
CITY OF ENGLEWOOD, COLORADO
Statement of Net Position
Proprietary Funds
December 31, 2020
Storm
Water Sewer Golf Drainage
Assets
Current assets:
Cash and investments - unrestricted 18,699,547$ 13,564,568$ 1,937,420$ 1,277,850$
Cash and investments - restricted:
Loan operations and maintenance account - 1,250,000 - -
Joint venture capital reserve - 1,000,000 - -
Interest receivable 63,705 48,010 7,204 4,199
Accounts receivable 1,456,029 4,204,787 - 99,508
Other receivables 425,248 328,706 1,504 -
Inventory 212,071 - 67,378 -
Total current assets 20,856,600 20,396,071 2,013,506 1,381,557
Noncurrent assets:
Cash and investments - restricted:
Revenue bond future debt service - - 215,773 102,500
Equity in joint venture - 47,033,111 - -
Notes receivable - - - -
Capital assets not being depreciated 7,287,297 59,500 10,411,240 -
Capital assets, net of accumulated depreciation 24,931,583 1,324,109 3,027,756 2,366,374
Total noncurrent assets 32,218,880 48,416,720 13,654,769 2,468,874
Total assets 53,075,480 68,812,791 15,668,275 3,850,431
Deferred Outflows of Resources
Pension related deferred outflows 158,872 386,000 - -
Deferred loss on refunding 92,198 - 35,769 -
Total deferred outflows of resources 251,070 386,000 35,769 -
Business-type Activities - Enterprise Funds
38
Page 135 of 374
Governmental
Activities
Concrete Housing Internal Service
Utility Rehabilitation Total Funds
1,528,320$ 1,140,311$ 38,148,016$ 8,915,746$
- - 1,250,000 -
- - 1,000,000 -
5,606 3,698 132,422 31,518
31,840 - 5,792,164 45,507
- 43,999 799,457 -
- - 279,449 128,758
1,565,766 1,188,008 47,401,508 9,121,529
- - 318,273 -
- - 47,033,111 -
- 1,519,229 1,519,229 -
- - 17,758,037 340,097
11,859,517 - 43,509,339 4,190,500
11,859,517 1,519,229 110,137,989 4,530,597
13,425,283 2,707,237 157,539,497 13,652,126
- 544,872
- - 127,967 -
- - 672,839 -
(Continued)
Business-type Activities - Enterprise Funds
39
Page 136 of 374
CITY OF ENGLEWOOD, COLORADO
Statement of Net Position
Proprietary Funds
December 31, 2020
(Continued)
Storm
Water Sewer Golf Drainage
Liabilities
Current liabilities:
Accounts payable 496,353$ 22,127$ 40,499$ 6,480$
Accrued wages and related liabilities 77,098 21,011 17,932 3,224
Unearned revenue 34,826 9,480,853 369,184 119,608
Other current liabilities 1,489 3,317,136 74,815 -
Accrued interest payable 141,293 264,629 8,751 259
Compensated absences - current 84,924 4,470 19,436 -
General Obligation bonds payable - current 680,000 - - -
Revenue bonds payable - current - - 105,000 115,279
Notes payable - current - 3,467,448 - -
Total current liabilities 1,515,983 16,577,674 635,617 244,850
Noncurrent liabilities:
General Obligation bonds payable 9,379,441 - - -
Revenue bonds payable - - 1,770,000 -
Notes payable - 15,113,277 - -
Pension liability 971,706 2,360,885 - -
Compensated absences 84,924 4,470 19,436 -
Other post employement benefits payable 403,508 830,074 57,644 -
Total noncurrent liabilities 10,839,579 18,308,706 1,847,080 -
Total liabilities 12,355,562 34,886,380 2,482,697 244,850
Deferred Inflows of Resources
Pension related deferred inflows 321,777 781,799 - -
Net position
Net investment in capital assets 22,251,637 1,383,609 11,599,765 2,251,095
Restricted for:
Debt service - - 215,773 102,500
Unrestricted 18,397,574 32,147,003 1,405,809 1,251,986
Total net position 40,649,211$ 33,530,612$ 13,221,347$ 3,605,581$
The notes to the financial statements are an integral part of this statement.
Business-type Activities - Enterprise Funds
40
Page 137 of 374
Governmental
Activities -
Concrete Housing Internal Service
Utility Rehabilitation Total Funds
47,966$ 58,638$ 672,063$ 164,215$
1,229 - 120,494 32,648
47,577 - 10,052,048 -
- - 3,393,440 747,158
- - 414,932 -
- - 108,830 -
- - 680,000 -
- - 220,279 -
- - 3,467,448 -
96,772 58,638 19,129,534 944,021
- - 9,379,441 -
- - 1,770,000 -
- - 15,113,277 -
- - 3,332,591 -
- - 108,830 -
- - 1,291,226 -
- - 30,995,365 -
96,772 58,638 50,124,899 944,021
- - 1,103,576 -
11,859,517 - 49,345,623 4,530,597
- - 318,273 -
1,468,994 2,648,599 57,319,965 8,177,508
13,328,511$ 2,648,599$ 106,983,861 12,708,105$
Adjustment to reflect the
consolidation of internal service
fund activities related to
enterprise funds 1,575,266
Net position of business type activities 108,559,127$
Business-type Activities - Enterprise Funds
41
Page 138 of 374
CITY OF ENGLEWOOD, COLORADO
Statement of Revenues, Expenses and Changes in Fund Net Position
Proprietary Funds
For the Year Ended December 31, 2020
Storm
Water Sewer Golf Drainage
Operating revenues
Charges for sales and services:
Service fees 10,105,451$ 19,106,663$ 1,930,459$ 1,224,068$
Concessions - - 179,072 -
Interest from notes - - - -
Other - - 21,326 -
Total operating revenues 10,105,451 19,106,663 2,130,857 1,224,068
Operating expenses
Direct system operating costs:
Source of supply 2,187,201 - - -
Power and pumping 656,430 - - -
Purification 1,871,562 - - -
Transmission and distribution 859,666 - - -
Storm drainage system - - - 170,081
Total direct system operating costs 5,574,859 - - 170,081
Joint venture operating expenses - 8,520,478 - -
Personnel services 579,185 1,050,411 886,718 238,472
Customer accounting and collection 461,585 1,107,681 - -
Commodities and contractual services 667,352 321,991 687,443 289,373
Other 190,614 570,015 106,906 -
Depreciation 1,044,725 67,410 309,398 106,366
Total operating expenses 8,518,320 11,637,986 1,990,465 804,292
Operating income (loss)1,587,131 7,468,677 140,392 419,776
Nonoperating revenues (expense)
Net investment income 346,724 272,816 37,418 26,682
Grant income 66,246 - - -
Interest expense (282,586) (670,156) (116,632) (5,256)
Gain (loss) on disposition of assets - - - -
Joint venture capital contributions - (3,481,669) - -
Other, net 7,622 - 20,607 -
Total nonoperating revenues (expenses)138,006 (3,879,009) (58,607) 21,426
Income (loss) before contributions 1,725,137 3,589,668 81,785 441,202
Capital contributions - tap fees 475,725 372,766 - -
Capital contributions - other - - - -
Change in net position 2,200,862 3,962,434 81,785 441,202
Total net position - beginning 38,448,349 29,568,178 13,139,562 3,164,379
Total net position - ending 40,649,211$ 33,530,612$ 13,221,347$ 3,605,581$
The notes to the financial statements are an integral part of this statement.
Business-type Activities-Enterprise Funds
42 Page 139 of 374
Governmental
Activities -
Concrete Housing Internal Service
Utility Rehabilitation Total Funds
868,165$ -$ 33,234,806$ 9,071,086$
- - 179,072 -
- 15,216 15,216 -
- 2,101 23,427 147,477
868,165 17,317 33,452,521 9,218,563
- - 2,187,201 -
- - 656,430 -
- - 1,871,562 -
- - 859,666 -
- - 170,081 -
- - 5,744,940 -
- - 8,520,478 -
173,703 - 2,928,489 787,701
- - 1,569,266 -
203,798 187,599 2,357,556 7,969,930
- - 867,535 -
418,942 - 1,946,841 738,463
796,443 187,599 23,935,105 9,496,094
71,722 (170,282) 9,517,416 (277,531)
25,714 19,583 728,937 182,367
- 126,665 192,911 -
- - (1,074,630) -
- - - 98,829
- - (3,481,669) -
- - 28,229 56,985
25,714 146,248 (3,606,222) 338,181
97,436 (24,034) 5,911,194 60,650
- - 848,491 -
- - - 28,188
97,436 (24,034) 6,759,685 88,838
13,231,075 2,672,633 12,619,267
13,328,511$ 2,648,599$ 12,708,105$
Adjustment to reflect the consolidation of
internal service fund activities related to
enterprise funds (71,348)
Change in net position of business-type activities 6,688,337$
Business-type Activities-Enterprise Funds
43 Page 140 of 374
CITY OF ENGLEWOOD, COLORADO
Statement of Cash Flows
Proprietary Funds
For the Year Ended December 31, 2020
Golf
Water Sewer Course
Cash flows from operating activities
Cash received from customers 9,600,880$ 19,387,700$ 1,944,789$
Interest received from borrowers - - -
Cash payments to suppliers for goods and services (4,790,545) (10,420,594) (791,975)
Cash payments to employees for services (2,559,781) (1,260,390) (910,415)
Other cash received 7,622 - 20,607
Net cash provided (used) by operating activities 2,258,176 7,706,716 263,006
Cash flows from noncapital financing activities
Operating grants received 66,246 - -
Joint Venture investment - (3,777,579) -
Net cash provided (used) by noncapital
financing activities 66,246 (3,777,579) -
Cash flows from capital and related financing activities
Contributed capital 475,725 372,766 -
Proceeds from sale of assets - - -
Acquisition and construction of capital assets - - (127,336)
Principal paid on long-term debt (655,000) (3,360,428) (100,000)
Interest paid on long-term debt (289,094) (715,635) (109,018)
Net cash (used) by capital related
financing activities (468,369) (3,703,297) (336,354)
Cash flows from investing activities
Net investment income 338,026 269,565 36,201
Net cash provided by investing activities 338,026 269,565 36,201
Net increase (decrease) in cash and cash equivalents 2,194,079 495,405 (37,147)
Cash and cash equivalents - beginning 16,505,468 15,319,163 2,190,340
Cash and cash equivalents - ending 18,699,547$ 15,814,568$ 2,153,193$
Business-type Activities-Enterprise Funds
44
Page 141 of 374
Governmental
Activities -
Storm Concrete Housing Internal Service
Drainage Utility Rehabilitation Total Funds
1,218,573$ 875,522$ -$ 33,027,464$ 9,205,993$
- - 169,368 169,368 -
(1,040,849) (234,583) (150,781) (17,429,327) (7,532,893)
(240,000) (176,111) - (5,146,697) (900,367)
- - 2,101 30,330 56,985
(62,276) 464,828 20,688 10,651,138 829,718
- - 225,956 292,202 -
- - - (3,777,579) -
- - 225,956 (3,485,377) -
- - - 848,491 -
- - - - 128,511
- (290,223) - (417,559) (444,111)
(105,000) - - (4,220,428) -
(5,729) - - (1,119,476) -
(110,729) (290,223) - (4,908,972) (315,600)
27,368 24,912 19,101 715,173 178,382
27,368 24,912 19,101 715,173 178,382
(145,637) 199,517 265,745 2,971,962 692,500
1,525,987 1,328,803 874,566 37,744,327 8,223,246
1,380,350$ 1,528,320$ 1,140,311$ 40,716,289$ 8,915,746$
(Continued)
Business-type Activities-Enterprise Funds
45
Page 142 of 374
CITY OF ENGLEWOOD, COLORADO
Statement of Cash Flows
Proprietary Funds
For the Year Ended December 31, 2020
(continued)
Golf
Water Sewer Course
Reconciliation of operating income (loss) to
net cash provided (used) by operating activities:
Operating income (loss)1,587,131$ 7,468,677$ 140,392$
Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:
Depreciation 1,044,725 67,410 309,398
Miscellaneous income 7,622 - 20,607
Effect of changes in operating assets and liabilities:
Accounts receivable (185,413) (621,127) (1,504)
Other receivables (318,208) 48,986 -
Inventory 44,672 - 5,404
Accounts payable 97,709 (35,541) 21,376
Accrued payroll and related liabilities (1,780) (31,688) (23,697)
Pension deferred outflows (7,001) (382,995) -
Pension deferred inflows 11,220 393,098 -
Net Pension Liability (21,551) (53,282) -
Unearned revenue (950) 469,849 (184,564)
Other current liabilities - 383,329 (24,406)
Total adjustments 671,045 238,039 122,614
Net cash provided (used) by operating activities 2,258,176$ 7,706,716$ 263,006$
Noncash investing, capital and financing activities
Contributions of capital assets from other funds -$ -$ -$
The notes to the financial statements are an integral part of this statement.
Business-type Activities-Enterprise Funds
46
Page 143 of 374
Governmental
Activities -
Storm Concrete Housing Internal Service
Drainage Utility Rehabilitation Total Funds
419,776$ 71,722$ (170,282)$ 9,517,416$ (277,531)$
106,366 418,942 - 1,946,841 738,463
- - - 28,229 56,985
(60,834) 2,061 - (866,817) (12,570)
- - 154,152 (115,070) -
- - - 50,076 22,929
(581,395) (30,785) 36,818 (491,818) 37,876
(1,528) (2,408) - (61,101) (57,952)
- - - (389,996) -
- - - 404,318 -
- - - (74,833) -
55,339 5,296 - 344,970 -
- - - 358,923 321,518
(482,052) 393,106 190,970 1,133,722 1,107,249
(62,276)$ 464,828$ 20,688$ 10,651,138$ 829,718$
-$ -$ -$ -$ 28,188$
Business-type Activities-Enterprise Funds
47
Page 144 of 374
CITY OF ENGLEWOOD, COLORADO
Statement of Fiduciary Net Position
Fiduciary Funds
December 31, 2020
Nonemergency
Pension
Custodial Fund
Basin Interceptor
Assets
Cash and equivalents 81,112$ 8,918,333$
Interest receivable 8,202 31,096
Investments
Fixed Income 7,512,720 -
Domestic Equities 16,222,539 -
Other 1,654,146 -
International 10,845,812 -
Real Estate equities 3,781,202 -
Total investments 40,016,419 -
Accounts receivable - 154,160
Total assets 40,105,733 9,103,589
Liabilities
Accounts payable 3,663 -
Net Position
Restricted for:
Pension 40,102,070 -
Other governments - 9,103,589
Total net position 40,102,070$ 9,103,589$
The notes to the financial statements are an integral part of this statement.
48
Page 145 of 374
Nonemergency
Pension
Custodial Fund
Basin Interceptor
Additions
Contributions:
City 1,176,235$ -$
Plan members 135,257 -
Maintenance fees - 689,261
Line charges - 37,401
Total contributions 1,311,492 726,662
Investment income:
Net appreciation in fair
value of investments 4,357,101 -
Interest income - 173,531
Less investment expense (55,000) -
Net investment income 4,302,101 173,531
Total additions 5,613,593 900,193
Deductions
Benefits 3,055,168 -
Administrative expenses 30,960 95,747
Total deductions 3,086,128 95,747
Net increase in net position 2,527,465 804,446
Net position - beginning 37,574,605 8,299,143
Net position - ending 40,102,070$ 9,103,589$
The notes to the financial statements are an integral part of this statement.
CITY OF ENGLEWOOD, COLORADO
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended December 31, 2020
49
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CITY OF ENGLEWOOD, COLORADO
Index to Notes to the Financial Statements
December 31, 2020
Note 1. Summary of Significant Accounting Policies ............................................................. 52
A. Reporting Entity .......................................................................................................... 52
B. Government-wide and Fund Financial Statements ..................................................... 52
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation ...... 53
Note 2. Detailed Notes on All Funds ........................................................................................ 58
A. Deposits and Investments .......................................................................................... 58
B. Receivables ................................................................................................................ 63
C. Capital Assets ............................................................................................................ 64
D. Interfund Transfers ..................................................................................................... 66
E. Capital Leases ........................................................................................................... 66
F. Long-term Obligations ................................................................................................ 67
G. Component Unit Debt Obligations .............................................................................. 71
Note 3. Other Information ......................................................................................................... 72
A. Investment in Joint Venture ........................................................................................ 72
B. Risk Management ...................................................................................................... 72
C. Commitments and Contingencies ............................................................................... 73
D. Employee Retirement Systems and Pension Plans .................................................... 74
E. Other Postemployment Benefits ................................................................................. 88
Note 4. Tax, Spending and Debt Limitations ........................................................................... 89
Note 5. Significant Subsequent Event ..................................................................................... 89
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CITY OF ENGLEWOOD, COLORADO
Notes to the Financial Statements
December 31, 2020
The financial statements of the City of Englewood have been prepared in conformity with generally accepted accounting
principles as applied to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard-
setting body for establishing governmental accounting and reporting principles. The following notes to the financial
statements are an integral part of the City’s Basic Financial Statements.
Note 1. Summary of Significant Accounting Policies
A. Reporting Entity
The City of Englewood is a municipal corporation governed by an elected seven-member council. The
accompanying financial statements present the government and its component units, entities for which the
government is considered financially accountable. Each discretely presented component unit is reported in a
separate column in the government-wide financial statements (see note below for description) to emphasize that it
is legally separate from the City.
The City follows GASB accounting pronouncements that provide guidance for determining which governmental
activities, organizations and functions should be included within the financial reporting entity. GASB
pronouncements set forth the financial accountability of a governmental organization’s elected governing body as
the basic criterion for including a possible component governmental organization in a primary government’s legal
entity. Financial accountability includes, but is not limited to, appointment of a voting majority of the organization’s
governing body, ability to impose its will on the organization, a potential for the organization to provide specific
financial benefits or burdens and fiscal dependency.
Discretely presented component units
The Englewood Urban Renewal Authority (EURA) was created by resolution passed September 18, 1972, by the
Englewood City Council under authorization of State Statutes. The purpose of the EURA is to acquire and
develop or redevelop certain blighted areas in the City to maintain the public welfare.
The Englewood Environmental Foundation, Inc. (EEF), a nonprofit corporation, was established on August 14,
1997 under authorization of the Colorado Nonprofit Corporation Act. The purpose of the EEF includes, but is not
limited to, maintaining the common areas of CityCenter Englewood, a mixed-use, transit oriented development
that includes retail shops, luxury apartment housing and office space.
The Englewood McLellan Reservoir Foundation, Inc. (EMRF), a nonprofit corporation, was established on June 1,
1999 under authorization of the Colorado Nonprofit Corporation Act. The purpose of the EMRF includes, but is
not limited to, taking title to 165 acres of land, which was acquired by the City of Englewood in 1960 as part of the
acquisition of the McLellan Reservoir, and overseeing the development of such property while continuing to
protect the City’s water supply. During 1999, the City contributed the land to the EMRF.
The EURA, EEF and EMRF are included in the City’s financial statements because the City Council appoints all
board members and provides the component units substantial financial support.
Each discretely presented component unit has a December 31 year-end. Separate financial statements are not
prepared for the discretely presented component units.
B. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities)
report information on all of the non-fiduciary activities of the primary government and its component units. For the
most part, the effect of inter-fund activity has been removed from these statements. Governmental activities,
which normally are supported by taxes and intergovernmental revenues, are reported separately from business-
type activities, which rely to a significant extent on fees and charges for support. Likewise, the primary
government is reported separately from certain legally separate component units for which the primary
government is financially accountable.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment
are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or
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segment. Program revenues include charges to customers or applicants who purchase, use, or directly benefit
from goods, services, or privileges provided by a given function or segment; fines and forfeitures; and grants and
contributions that are restricted to meeting the operational or capital requirements of a particular function or
segment. Taxes and other items not properly included among program revenues are reported instead as general
revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even
though the latter are excluded from the government-wide financial statements. Major individual governmental
funds and major individual enterprise funds are reported in separate columns in the fund financial statements.
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and
accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Agency funds,
however, are custodial in nature and do not present results of operations or have a measurement focus.
Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the
timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied.
Grants and similar items are recognized as revenues as soon as all eligibility requirements imposed by the
provider have been met.
Governmental fund financial statements are reported using the current financial resources measurement focus
and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable
and available. Revenues are considered to be available when they are collectible within the current period or
soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be
available if they are collected within 60 days after year-end. Expenditures are recorded when the related fund
liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures
related to compensated absences and claims and judgments are recorded only when payment is due. Property
taxes, sales and use taxes, franchise taxes, intergovernmental revenues and interest are susceptible to accrual
and so have been recognized as revenues in the current period. All other revenue items are considered to be
measurable and available when cash is received by the City and are recognized as revenue at that time.
The City reports the following major governmental funds:
The general fund is the City’s primary operating fund. It accounts for all financial resources of the general
government, except those accounted for in another fund.
The City reports the following major proprietary funds:
The water fund accounts for revenues and expenses associated with providing water services to City of
Englewood residents.
The sewer fund accounts for revenues and expenses associated with providing wastewater services to the
City of Englewood residents and some county residents.
The golf course fund accounts for revenues and expenses associated with the operations of the Englewood
Municipal Golf Course.
The storm drainage fund accounts for revenues and expenses associated with maintaining the City’s storm
drainage system.
The concrete utility fund accounts for revenues and expenses associated with maintaining the City’s
sidewalks, curbs and gutters.
The housing rehabilitation fund accounts for revenues and expenses associated with the City’s housing
rehabilitation programs.
Additionally, the City reports the following fund types:
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Internal service funds account for, vehicle use and maintenance fees, capital replacement fees, and
insurance provided to other departments and employees of the City on a cost-reimbursement basis.
The pension trust fund accounts for the NonEmergency, Pension Fund administered by the City in a trustee
capacity.
The custodial fund accounts for assets held by the City in a custodial capacity, on behalf of other
governmental entities, pursuant to the Big Dry Creek Basin Interceptor Agreement.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial
statements. Exceptions to this general rule are charges between the City’s water and sewer function and various
other functions of government. Elimination of these charges would distort the direct costs and program revenues
reported for the various functions concerned.
Proprietary funds distinguish between operating revenues and expenses from non-operating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund’s principle ongoing operations. The principle operating revenues of the City’s
enterprise funds and internal service funds are charges to customers for sales and services, including water and
sewer charges, printing fees, vehicle use and maintenance fees, capital replacement fees and insurance fees.
Operating expenses for enterprise funds and internal service funds include the cost of sales and services,
administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this
definition are reported as non-operating revenues and expenses. The City’s water and sewer enterprise funds
recognize as capital contributions the entire portion of tap fees, as they are intended to recover the cost of the
capital investment in the water and sewer distribution system.
When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted
resources first, then unrestricted resources as they are needed.
D. Assets, Deferred Outflows, Liabilities, Deferred Inflows and Net Position or Equity
Deposits and Investments
The City maintains an internal cash and investment pool that is available for use by all funds including its
component units.
All investment pool purchases and sales are part of the City’s cash management activity and considered cash and
cash equivalents. Activities undertaken by the pool on behalf of the proprietary funds are not part of operating,
capital, investing, or financing activities of the proprietary funds, and details of these transactions are not reported
in the Statement of Cash Flows. Net investment earnings from the combined investments are allocated monthly
to each fund based on month-end average balances of cash and investments. Interest from non-pooled
investments is recorded based on the specific investments held by the fund. Interest income is recorded in the
fund that earned the interest.
The City’s investment policy is approved by the City Council and covers all financial assets and funds of the City
and it’s discretely presented component units except for the pension trust funds. Changes to the policy are made
on an as-needed basis. All investments are made in accordance with Colorado Revised Statutes except for the
investments of the pension plan. The policy authorizes the City and component units to invest primarily in the
following:
• U.S. Treasury Obligations: Treasury Bills, Treasury Notes and Treasury Bonds with maturities not exceeding five
years from the date of trade settlement.
• Treasury Strips (book-entry U.S. Treasury securities whose coupons have been removed) with maturities not
exceeding five years from the date of trade settlement.
• Federal Instrumentalities - Debentures, Discount Notes, Medium-Term Notes, Callable Securities and Step-up
Securities issued by the following only: Federal National Mortgage Association (FNMA), Federal Home Loan
Bank (FHLB), Federal Home Loan Mortgage Corporation (FHLMC) and Federal Farm Credit Banks (FFCB), with
maturities not exceeding five years from the date of trade settlement.
• Repurchase Agreements with a termination date of 90 days or less utilizing U.S. Treasury and Federal
Instrumentality securities listed above, collateralized at a minimum market value of 102 percent of the dollar value
of the transaction with the accrued interest accumulated on the collateral included in the calculation. Repurchase
agreements shall be entered into only with dealers who: are recognized as Primary Dealers by the Federal
Reserve Bank of New York, or with firms that have a primary dealer within their holding company structure; and
have executed a City approved Master Repurchase Agreement. Primary Dealers approved as Repurchase
Agreement counterparties, if rated, shall have a short-term credit rating of at least A-1 or the equivalent and a
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long-term credit rating of at least A or the equivalent. Collateral (purchased securities) shall be held by the City’s
custodian bank as safekeeping agent, and the market value of the collateral securities shall be marked-to-the-
market daily. In no case will the maturity of the collateral exceed 10 years.
• Reverse Repurchase Agreements with a maturity of 90 days or less executed only against securities owned by
the City and collateralized by the same type of security reversed.
• Flexible Repurchase Agreements with a final maturity of 10 years or less entered into by the City with approved
counterparties.
• Time Certificates of Deposit with a maximum maturity of five years or savings accounts in state or national banks
or state or federally chartered savings banks operating in Colorado that are state approved depositories (as
evidenced by a certificate issued by the State Banking Board) and are insured by the FDIC. Certificates of
deposit that exceed the FDIC insured amount shall be collateralized in accordance with the Colorado Public
Deposit Protection Act. The collateral shall have a market value equal to or exceeding 102 percent of the
difference between the insured amount and the City’s total deposits for all funds within the institution.
• Money Market Mutual Funds registered under the Investment Company Act of 1940 that: 1) are "no-load" (i.e.:
no commission or fee shall be charged on purchases or sales of shares); 2) have a constant net asset value per
share of $1.00; 3) limit assets of the fund to securities authorized by state statute; 4) have a maximum stated
maturity and weighted average maturity in accordance with Rule 2a-7 of the Investment Company Act of 1940;
and 5) have a rating of AAA by Standard and Poor's, Aaa by Moody's or AAA/V1+ by Fitch.
• Colorado Local Government Liquid Asset Trust (COLOTRUST) as authorized under CRS 24-75-702.
• Prime Bankers Acceptances, rated at least A-1 by Standard & Poor’s, P-1 by Moody’s and F1 by Fitch at the time
of purchase by at least two services that rate them and shall be rated not less by any service that rates them, with
a maturity of six months or less issued on domestic banks or branches of foreign banks domiciled in the U.S. and
operating under U.S. banking laws. Accepting banks must have a senior debt rating of A2 by Moody’s and A by
Standard & Poor’s.
• Prime Commercial Paper with a maturity of 270 days or less which, at the time of purchase, is rated at least A-1
by Standard & Poor’s, P-1 by Moody’s and F1 by Fitch. At the time of purchase, the commercial paper must be
rated by at least two of the above stated rating agencies at the stated minimum rating. If more than two of the
above stated agencies rate an issuer, all of those rating agencies must rate the issuer in accordance with above
stated minimum credit criteria. If the commercial paper issuer has senior debt outstanding, the senior debt must
be rated by each service that publishes a rating on the issuer as at least A2 by Moody’s, A by Standard and
Poor’s and A by Fitch.
• Corporate Bonds issued by a corporation or bank with a final maturity not exceeding three years from the date of
trade settlement, rated at least AA- by Standard & Poor’s, Aa3 by Moody’s, or AA by Fitch at the time of purchase
by each service that rates the debt. Authorized corporate bonds shall be U.S. dollar denominated, and limited to
corporations organized and operated within the United States with a net worth in excess of $250 million.
Receivables and Payables
Activities between funds that are representative of lending/borrowing arrangements outstanding at the end of the
fiscal year are referred to as “due to/from other funds.” Any residual balances outstanding between the
governmental activities and business-type activities are reported in the government-wide financial statements as
“internal balances.”
Property taxes are levied by December 15 of each year and are due in full the following year. The lien date is
January 1 prior to the levy. Taxes may be paid in two equal installments, on or before February 28 and June 15;
or in full, on or before April 30. Delinquent taxpayers are notified in August and generally, sales of the tax liens on
delinquent properties are held in November or December. Property taxes are collected by Arapahoe County and
then remitted, net of a 1% collection fee, to the City. Taxes are recorded as a receivable and a deferred inflow of
resources when levied, and subsequently recorded as revenue in the year they are available or collected.
Inventories and Prepaid Expenses
Inventories are valued at cost using the first-in/first-out (FIFO) method. The costs of governmental fund-type
inventories are recorded as expenditures when purchased. Prepaid expenses are recorded when services are
purchased in the current period but received in a future period.
Restricted Assets and Liabilities
Certain assets and their related liabilities whose use is restricted for construction, bonded debt service and other
purposes by contractual agreement and/or debt indentures are segregated on the government-wide statement of
net position and the fund balance sheets. The “construction” account is used to report those proceeds of revenue
bonds and loans that are restricted for use in construction. The “loan operations and maintenance account” is
used to report resources set aside to subsidize potential deficiencies from the City’s operation that could
adversely affect debt service payments. The “insurance claims” account is used to report resources set aside for
the payment of current and future long-term disability claims. The “revenue bond future debt service” account is
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used to report resources set aside to make up potential future deficiencies in the revenue bond debt service
account. The “capital replacement” account is used to report resources set aside to fund major capital repairs
and replacements at the South Platte Water Renewal Partners plant.
Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges,
sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in
the government-wide financial statements and in the proprietary funds financial statements. The City currently
capitalizes assets that cost more than $10,000 and have a life of more than one year. Such capital assets are
recorded at historical cost or at estimated historical cost if purchased or constructed. Donated capital assets are
recorded at the acquisition value on the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset
lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are
constructed and depreciated over their remaining useful lives.
Capital assets of the primary government, as well as the component units, are depreciated, using the straight-line
method over their estimated useful lives:
Infrastructure:
Bridges 50 years
Streets 25 years
Storm drainage system 35 years
Concrete, curb and gutter 50 years
Buildings and improvements 15-50 years
Water distribution and sewage collection systems 50 years
Water and sewage treatment plants 25 years
Raw water service and treated water storage facilities 15-50 years
Vehicles, machinery and equipment 3-25 years
Deferred outflows/inflows of resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred
outflows of resources. This separate financial statement element, deferred outflows of resources, represents a
consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of
resources (expense/expenditure) until then. The City has deferred charges on debt refunding and deferred
outflows related to pension activity.
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred
inflows of resources. This separate financial statement element, deferred inflows of resources, represents an
acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources
(revenue) until that time. The City has only two types of items that qualify for reporting in this category. Deferred
revenue for the sources shown, represent property taxes earned but levied for collection in a subsequent period.
The other type of deferred inflow is related to pension activity.
Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation and personal leave benefits.
All leave is accrued when earned in the government-wide and proprietary fund financial statements. A liability for
these amounts is reported in governmental funds only if they are due, for example, because of employee
resignations and retirements.
Leases
Leases that meet certain criteria are classified as capital lease obligations and recorded at the lesser of the
present value of minimum lease payments or the fair value of the leased property at inception. Leases that do not
meet the criteria of a capital lease are classified as operating leases.
Long-term Obligations
In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-
term debt and other long-term obligations are reported as liabilities in the applicable governmental activities,
business-type activities, or proprietary fund type statement of net position. Bonds payable are reported net of the
applicable bond premium and discount. Bond premiums and discounts and refunding losses are deferred and
amortized over the life of the bonds using the effective interest method and charged to interest expense.
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In the fund financial statements, governmental fund types recognize bond premiums and discounts, during the
current period. The face amount of debt issued is reported as other financing sources. Issuance costs, even if
withheld from the actual new proceeds received, are reported as debt service expenses or expenditures.
Net Position and Fund Equity
The government-wide and proprietary-type fund financial statements utilize a net position presentation. Net
position is categorized as invested in capital assets (net of related debt), restricted or unrestricted.
Net investment in capital assets is intended to reflect the portion of net position that is associated with non-liquid,
capital assets less outstanding capital asset related debt. The net related debt is the debt and premiums,
discounts and deferred losses.
Restricted net position is subject to restrictions by creditors, grantors, contributors, or laws or regulations of other
governments or imposed by law through constitutional provision or enabling legislation. Pursuant to the City
Charter, the net position of the City’s utilities: water, sewer, storm drainage and concrete, are entirely committed
to their own purpose.
Unrestricted net position represent assets that do not have any third party limitations on their use. While City
management may have categorized and segmented portions for various purposes, the City Council has the
unrestricted authority to revisit or alter these managerial decisions.
Fund Balance Policies
Fund balance of governmental funds is reported in various categories based on the nature of any limitations
requiring the use of resources for a specific purpose.
Restricted Fund Balances
Restricted fund balances carry provisions that are externally imposed by creditors or by law. Common examples
of restricted fund balances are grant proceeds and debt restrictions.
Committed Fund Balances
Committed fund balances can only be created and modified by the highest formal action available to the highest
decision-making authority of the government. For the City this is through the adoption of an Ordinance by City
Council.
Assigned Fund Balances
Assigned fund balances are intended for a specific purpose but are neither restricted nor committed. City Council
has the unrestricted authority to appropriate the funds through the passing of a Resolution.
Unassigned Fund Balance
Unassigned fund balance is only reported in the General Fund for balances that are not restricted, committed or
assigned. City Council has the unrestricted authority to appropriate these funds.
There are times when the City will fund outlays for a particular purpose from both restricted and unrestricted
resources. It is the City’s policy that restricted resources are considered to have been spent before any
unrestricted resources are applied. In the instance where any unrestricted fund balance is available, committed
fund balance is considered to have been spent before any assigned or unassigned fund balance is used.
The City adopted a new fund balance policy in 2017 that places a targeted fund balance in the General Fund
equal to two months of operations or 16.7%.
Use of Estimates
The preparation of financial statements, in conformity with generally accepted accounting principles, requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.
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Note 2. Detailed Notes on All Funds
A. Deposits and Investments
Deposits
Custodial credit risk – deposits:
Custodial risk for deposits is the risk that, in the event of a failure of a depository financial institution, the City will
not be able to recover its deposits or will not be able to recover collateral securities that are in possession of an
outside party. The City’s deposit policy is in accordance with CRS 11-10.5-101, The Colorado Public Deposit
Protection Act (PDPA), which governs investment of public funds. PDPA requires that all units of local
government deposit cash in eligible public depositories. State regulators determine eligibility. Amounts on
deposit in excess of federal insurance levels ($250,000) must be collateralized. The eligible collateral is
determined by the PDPA. PDPA allows the institution to create a single collateral pool for all public funds. The
pool for all the uninsured public deposits as a group is to be maintained by another institution or held in trust. The
market value of the collateral must be at least equal to 102% of the aggregate uninsured deposits. The
institution's internal records identify the collateral by depositor and as such, these deposits are considered to be
uninsured but collateralized. The State Regulatory Commissions for banks and financial services are required by
statute to monitor the naming of eligible depositories and reporting of the uninsured deposits and assets
maintained in the collateral pools. At December 31, 2020, the City’s deposits amounting to $3,380,611 were
collateralized and an additional $250,000 were insured by federal depository insurance and consequently were
not exposed to custodial credit risk.
The EEF and the EMRF are not eligible public entities and are not covered by the provisions of the PDPA. At
year-end, the component units’ cash deposits had a bank balance as follows:
Primary Government Component Units
Governmental
and Business-Reporting
Type Fiduciary Entity
Activities Funds Total EURA EEF EMRF Total
Unrestricted:
Deposits and investments with
City internal investment pool 91,410,748$ 8,999,445$ 100,410,193$ 476,489$ 997,872$ 47,612$ 101,932,166$
Deposits and investments outside
City internal investment pool - 40,016,419 40,016,419 - 45,650 74,433 40,136,502
Subtotal unrestricted deposits
and investments 91,410,748 49,015,864 140,426,612 476,489 1,043,522 122,045 142,068,668
Restricted:
Deposits and investments with
City internal investment pool 2,568,273 - 2,568,273 - - - 2,568,273
Total deposits and investments 93,979,021$ 49,015,864$ 142,994,885$ 476,489$ 1,043,522$ 122,045$ 144,636,941$
Cash and deposits 3,637,121$ -$ 3,637,121$ -$ 45,650$ 74,433$ 3,757,204$
Investments 90,341,900 49,015,864 139,357,764 476,489 997,872 47,612 140,879,737
93,979,021$ 49,015,864$ 142,994,885$ 476,489$ 1,043,522$ 122,045$ 144,636,941$
EEF EMRF
Insured-FDIC 45,650$ 74,433$
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Investments
The table below identifies the investment types that are authorized for the City, along with the related interest rate
risk and concentration of credit risk.
Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity of Portfolio One Issuer
U.S. Treasury Obligations 5 years None None
U.S. Instrumentalities 5 years None None
Repurchase Agreements 90 days None None
Reverse Repurchase Agreements 90 days None None
Flexible Repurchase Agreements 10 years None None
Certificates of Deposit 5 years 50%None
Bankers Acceptances 180 days 20%None
Commercial Paper 270 days 40%None
Corporate Bonds 3 years 30%5%
Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment.
This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Debt
securities of the U.S. government and obligations of U.S. government agencies that are explicitly guaranteed by
the U.S. government are not considered to have credit risk.
The City’s investment policy is to apply the prudent-person rule: Investments are made as a prudent person
would be expected to act, with discretion and intelligence, to seek reasonable income, preserve capital, and, in
general, avoid speculative investments.
Fair Value Measurement
The City categorizes its fair value measurements within the fair value hierarchy established by the generally
accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of
the asset. Level 1 inputs are the quoted prices in active markets for identical assets; Level 2 inputs are significant
other observable inputs; Level 3 inputs are significant unobservable inputs.
The City has the following recurring fair value measurements as of December 31, 2020:
Primary Government
Level 2 Inputs:
US Treasury Securities of $10,512,240 are valued using quoted market prices.
Residential mortgage-backed securities of $29,881,350 are valued using a matrix pricing technique.
Corporate bonds of $27,171,692 are valued using a matrix pricing technique.
Defined Benefit Pension Plan
Fixed Income mutual funds of $7,512,720 are valued at net asset value using quoted market prices.
Domestic Equity mutual funds of $16,222,539 are valued at net asset value using quoted market prices.
International Equity mutual funds of $10,845,812 are valued at net asset value using quoted market
prices.
Real Estate equity mutual funds of $3,781,202 are valued at net asset value using quoted market prices.
Other mutual funds of $1,698,213 are valued at net asset value using quoted market prices.
The City also participates in a 2a-7 like external investment pool (Colotrust) which is valued at net asset value per
share, with each share valued at $1. Colotrust is a statutory trust organized and exsits under the laws of the
State of Colorado.
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Presented below is the minimum rating required by the City’s investment policy and the actual rating as of
December 31, 2020 for each investment type.
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an
investment. Generally, the longer the maturity of an investment the greater the sensitivity of its fair value to
changes in market rates. The following schedule indicates the interest rate risk of the City’s investments at
December 31, 2020.
Minimum Standard &Total
Rating Poor's Moody's Investment
Investment Type Required Rating Rating Portfolio
U.S. Treasury Notes N/A N/A N/A 7%
Federal Farm Credit Banks (FFCB)N/A AA+Aaa 4%
Federal Home Loan Banks (FHLB)N/A AA+Aaa 6%
Federal Home Loan Mortgage
Corporation (FHLMC)N/A AA+Aaa 4%
Federal National Mortgage
Association (FNMA)N/A AA+Aaa 7%
Corporate bonds AA-/Aa3 AAA Aaa 4%
Corporate bonds AA-/Aa3 AA+Aa1 3%
Corporate bonds AA-/Aa3 AA-Aa2 6%
Corporate bonds AA-/Aa3 AA-Aa3 2%
Corporate bonds AA-/Aa3 A+Aa2 4%
COLOTRUST (b)N/A AAAm Aaa 25%
(a) Ratings displayed are of the underlying securities supporting the repurchase agreement
(b) COLOTRUST is a 2a7-like investment pool
Investment Maturities
Less than 1 to 5
Total 1 year years
Primary Government:
Investments in City internal investment pool:
U.S. Treasury Notes 10,512,240$ 4,253,573$ 6,258,667$
U.S. Instrumentalities 28,321,444 1,475,489 26,845,955
Corporate Bonds 27,171,691 9,261,239 17,910,452
Colorado Local Government Liquid
Asset Trust (COLOTRUST PLUS+)34,857,943 34,857,943 -
Less: Component unit investments in
internal investment pool (1,521,973) (1,521,973) -
Subtotal investments in City internal investment po 99,341,345 48,326,271 51,015,074
Retirement Trust Fund investments 40,016,419
Total Primary Government 139,357,764
Component Units:
EURA:
Investments in internal investment pool 476,489 476,489$ -$
EEF:
Investments in internal investment pool 997,872 997,872$ -$
EMRF:
Investments in internal investment pool 47,612 47,612$ -$
Total Component Units 1,521,973
Total Investments 140,879,737$
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One of the ways the City manages its exposure to interest rate risk is by purchasing a combination of shorter term
and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing
or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for
operations. Additionally, the City’s investment policy limits the weighted average maturity of its internal
investment pool to less than two years. At December 31, 2020, the weighted average maturity of the City’s
internal investment portfolio was 1.38 years.
Concentration of Credit Risk
Of the City’s total investments in its internal investment pool, 10% were T-Notes, 29% were government agency
notes and 27% were corporate bonds. Additionally, 34% of the internal investment pool was held by
COLOTRUST.
Retirement Trust Funds’ Investments
The investments of the pension trust funds are invested separately from the internal investment pool. At
December 31, 2020, the investments were as follows:
Assets of the Nonemergency Pension Trust Fund (Fund) are invested in accordance with Colorado Revised
Statutes Section 15-1.1-102 under the Uniform Prudent Investor Act and subject to investment policy guidelines
as established by the Nonemergency Retirement Plan Board. The objective of the policy is to maximize the
expected return of the fund at an acceptable level of risk. The Retirement Board has established percentage
guidelines for types of investments to ensure the portfolio is diversified. Assets of the Firefighters, Police Officers
and Volunteer Firefighters Pension Trust Funds are invested by the Fire and Police Pension Association of
Colorado (FPPA) (see Note 3.D.). The discussion that follows relating to interest rate, credit and foreign currency
risk applies to the Nonemergency Pension Trust Fund only. A discussion of the investment policy and investment
risks of the Firefighters, Police Officers and Volunteer Firefighters Pension Trust Funds may be found in FPPA’s
publicly issued Comprehensive Annual Financial Report that may be obtained from FPPA’s website at
www.fppaco.org.
Interest Rate and Credit Risk - Retirement Trust Funds
The fair value of fixed income investments fluctuate in response to changes in market interest rates, generally
decreasing in response to increases in market interest rates. The Nonemergency Retirement Plan Board does
not have a specific policy to manage interest or credit rate risk but manages its exposure to fair value losses
arising from increasing interest rates by requiring retained fixed income investment managers to monitor the
duration and maturity of its portfolio and diversify by issuer and by sector or industry. The managers are
evaluated against specific market benchmarks that represent their investment style.
Duration measures a fixed income security’s exposure to price changes arising from changing interest rates. The
calculation uses the present value of cash flows, weighted according to the time to cash receipt. Effective (or
option-adjusted) duration is the duration of a bond after adjusting for any embedded options. Effective duration
takes into account the fact that yield changes may change the expected cash flows of the bond in the presence of
an embedded option, such as a call, put, or prepayment option for asset- or mortgage-backed securities. The
longer the duration, the more sensitive the bond funds should be to changes in interest rates.
At December 31, 2020, the Fund’s fixed income security mutual funds had an effective duration of 4.1 years.
Investment Type Fair Value
Nonemergency Pension Trust Fund
Fixed Income mutual funds 7,512,720$
Equity mutual funds:
Domestic equities 16,222,539
International equities 10,845,812
Other 1,654,146
Subtotal equity mutual funds 28,722,497
Real estate equity fund 3,781,202
Total Retirement Trust Investments 40,016,419$
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U.S. Government obligations and those explicitly guaranteed by the U.S. Government account for 43.6% of the
Fund’s fixed income portfolio. The following table illustrates the credit risk exposure of the remaining fixed income
securities as of December 31, 2020:
Foreign Currency Risk - Retirement Trust Funds
Foreign currency risk is the risk that changes in foreign exchange rates will adversely affect the fair value of an
investment. The Fund’s exposure to foreign currency risk derives from its allocations to non-U.S. dollar
denominated international equity, fixed income, and private equity investments. Through its asset allocation
policy, the Fund has set a target asset allocation of 10% to developed and emerging market international equities.
Core plus fixed income managers may invest up to 10% of the portfolio in non-U.S. dollar denominated
investment grade fixed income securities.
The fair value of the Fund’s exposure to foreign currency risk at December 31, 2020 is summarized in the
following table:
Percentage of
Fixed Income
Rating Total
AAA 8.4%
AA 5.4%
A 8.8%
BBB 19.9%
BB 8.4%
B 0.9%
CCC 0.9%
Cash 3.5%
NR 0.2%
56.4%
Percentage
Country or Region Currency Fair Value of Total
Switzerland Swiss franc 149,612 1.4%
United Kingdom British pound 827,478$ 7.6%
Russia Russian ruble 111,227 1.0%
Denmark Danish krone 100,246 0.9%
Sweden Swedish krona 309,427 2.9%
Other Developed Europe Other Europe 2,031,557 18.7%
Japan Japanese yen 448,638 4.1%
South Korea South Korean won 637,426 5.9%
Taiwan Taiwan dollar 203,918 1.9%
Australia Australian dollar 430,562 4.0%
China Chinese yuan renminbi 463,137 4.3%
Other Pacific Basin Other Pacific Basin 3,109,964 28.7%
Brazil Brazilian real 340,634 3.1%
India Indian rupee 37,128 0.3%
Other countries Other countries 1,513,411 14.0%
10,714,365 98.8%
Cash and equivalents 131,447 1.2%
10,845,812$ 100.0%
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B. Receivables
Receivables at year-end for the City’s individual major, non-major and internal service funds are as follows:
None of the notes receivable in the Housing Rehabilitation Fund are expected to be collected within one year.
Notes Receivable
Notes receivable in the Housing Rehabilitation Fund consist of loans to qualified borrowers for rehabilitation of
existing homes. Interest rates vary from 0% to 10.8%. Terms of repayment vary from monthly amortized loans to
deferred loans, where the payment of loan principal and accrued interest, if any, is payable when the property
transfers ownership. A lien is filed on the property to insure loans are repaid.
An analysis of the notes receivable follow:
The EURA reports a note receivable that represents a loan to the developer intended to assist with the
redevelopment of various tracts of land along the South Broadway corridor in the City. The Interest rate on the
loan is 4% with payments beginning in 2019. Total loan balance is $1,117,093 with the final principal payment
scheduled for December 1, 2032.
Nonmajor Internal
General Funds Service Total
Receivables:
Property tax 4,640,000$ 2,916,000$ -$ 7,556,000$
Sales and use tax 4,223,605 173,494 - 4,397,099
Interest 75,335 86,554 31,518 193,407
Accounts 1,932,519 2,000 45,507 1,980,026
Intergovernmental 268,810 483,426 - 752,236
Total receivables 11,140,269$ 3,661,474$ 77,025$ 14,878,768$
Golf Storm Concrete Housing
Water Sewer Course Drainage Utility Rehabilitation Total
Receivables
Interest 63,705$ 48,010$ 8,708$ 4,199$ 5,606$ 3,698$ 133,926$
Accounts 1,456,029 4,204,787 - 99,508 31,840 43,999 5,836,163
Notes (see below)- - - - - 1,519,229 1,519,229
Other 425,248 328,706 - - - - 753,954
Total receivables 1,944,982$ 4,581,503$ 8,708$ 103,707$ 37,446$ 1,566,926$ 8,243,272$
Not scheduled for
collection during the
subsequent year -$ -$ -$ -$ -$ 1,519,229$ 1,519,229$
Governmental Activities
Business-type Activities
Balance New Principal Balance
Loan Type 12/31/2019 Loans Payments 12/31/2020
Amortized loans 360,813$ -$ 87,139$ 273,674$
Deferred loans 1,600,569 - 174,014 1,426,555
1,961,382$ -$ 261,153$ 1,700,229
Loans in progress -
1,700,229
Less unamortized discount based on imputed interest rate
of 7% over 20 years (181,000)
Total notes receivable, net 1,519,229$
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C. Capital Assets
Primary Government
Certain beginning balances have been reclassified to conform to the current year presentation. Capital asset
activity for the year ended December 31, 2020 was as follows:
Depreciation expense was charged to functions/programs of the primary government as follows:
Beginning Ending
Balance Increases Decreases Balance
Governmental activities:
Capital assets not being depreciated:
Land and land improvements 15,558,961$ -$ -$ 15,558,961$
Works of art 273,750 - - 273,750
Construction in process 29,879,952 1,187,229 (30,009,415) 1,057,766
Total capital assets not being depreciated 45,712,663 1,187,229 (30,009,415) 16,890,477
Capital assets being depreciated
Buildings 45,500,349 22,280,073 (1,416,513) 66,363,909
Infrastructure 32,893,239 165,381 - 33,058,620
Machinery and equipment 23,483,555 634,614 (562,652) 23,555,517
Other improvements 12,619,231 5,495,808 (6,518) 18,108,521
Total capital assets being depreciated 114,496,374 28,575,876 (1,985,683) 141,086,567
Less accumulated depreciation for:
Buildings (20,568,649) (1,419,616) 1,387,479 (20,600,786)
Infrastructure (23,946,656) (1,460,719) - (25,407,375)
Machinery and equipment (17,771,168) (1,359,041) 532,970 (18,597,239)
Other improvements (6,822,218) (665,548) 6,518 (7,481,248)
Total accumulated depreciation (69,108,691) (4,904,924) 1,926,967 (72,086,648)
Total capital assets being depreciated, net 45,387,683 23,670,952 (58,716) 68,999,919
Governmental activities capital assets, net 91,100,346$ 24,858,181$ (30,068,131)$ 85,890,396$
Governmental activities:
General Government 271,073$
Safety Services 1,002,856
Public Works 1,871,086
Culture and Recreation 1,021,446
In addition, depreciation on capital assets held by
the City's internal service funds is charged to the various
functions based on their usage of the assets.738,463
Total depreciation expense - governmental activities 4,904,924$
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Capital asset activity for the year ended December 31, 2020 (continued):
Discretely Presented Component Units
Englewood Environmental Foundation (EEF)
Englewood McLellan Reservoir Foundation (EMRF)
Englewood Urban Renewal Authority (EURA)
Beginning Ending
Balance Increases Decreases Balance
Business-type activities:
Capital assets not being depreciated:
Land and land improvements 11,522,825$ -$ -$ 11,522,825$
Raw water 6,235,212 - - 6,235,212
Total capital assets not being depreciated 17,758,037 - - 17,758,037
Capital assets being depreciated:
Buildings 16,290,771 - - 16,290,771
Infrastructure 57,511,356 290,224 (293,388) 57,508,192
Machinery and equipment 5,617,367 127,336 - 5,744,703
Other improvements 23,661,422 - - 23,661,422
Total capital assets being depreciated 103,080,916 417,560 (293,388) 103,205,088
Less accumulated depreciation for:
Buildings (9,874,819) (344,808) - (10,219,627)
Infrastructure (33,181,777) (1,246,009) 293,388 (34,134,398)
Machinery and equipment (4,923,970) (161,734) - (5,085,704)
Other improvements (10,028,744) (227,276) - (10,256,020)
Total accumulated depreciation (58,009,310) (1,979,827) 293,388 (59,695,749)
Total capital assets being depreciated, net 45,071,606 (1,562,267) - 43,509,339
Business-type activities capital assets, net 62,829,643$ (1,562,267)$ -$ 61,267,376$
Beginning Ending
Balance Increases Decreases Balance
Capital assets not being depreciated:
Land and land improvements 8,496,257$ -$ -$ 8,496,257$
Capital assets being depreciated
Site development 10,772,213 - - 10,772,213
Curb, sidewalk and streets 4,841,536 - - 4,841,536
Parking structure 3,956,348 - - 3,956,348
Bridge 2,017,170 - - 2,017,170
Equipment and other 185,261 - - 185,261
Total capital assets being depreciated 21,772,528 - - 21,772,528
Less accumulated depreciation for:
Site development (9,338,935) (413,801) - (9,752,736)
Curb, sidewalk and streets (4,841,536) - - (4,841,536)
Parking structure (3,165,079) (158,254) - (3,323,333)
Bridge (1,613,366) (80,686) - (1,694,052)
Equipment and other (185,261) - - (185,261)
Total accumulated depreciation (19,144,177) (652,741) - (19,796,918)
Total capital assets being depreciated, net 2,628,351 (652,741) - 1,975,610
EEF capital assets, net 11,124,608$ (652,741)$ -$ 10,471,867$
Beginning Ending
Balance Increases Decreases Balance
Capital assets not being depreciated:
Land and land improvements 5,706,166$ -$ -$ 5,706,166$
Beginning Ending
Balance Increases Decreases Balance
Capital assets not being depreciated:
Land and land improvements 71,626$ -$ -$ 71,626$
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D. Interfund Transfers
The composition of interfund balances as of December 31, 2020, is as follows:
Transfers between funds provide support for various City programs in accordance with budgetary authorizations.
During the year ended December 31, 2020, the City made one-time transfers to the General Fund from nonmajor
governmental funds for debt service. The Public Improvement Fund made transfers to the Capital Projects Fund
to assist in funding for projects accounted for in that fund.
E. Capital Leases
The City has entered into capital lease agreements for the purpose of acquiring and financing the Civic Center
and equipment. All of these agreements qualify as capital leases for accounting purposes and, therefore have
been recorded at the present value of their future minimum lease payments as of the inception date.
Assets acquired through capital leases follow:
Civic Center
On December 29, 1998, the City entered into a lease purchase agreement with the Englewood Environmental
Foundation, Inc. (EEF) for the Englewood Civic Center. The lease represents a legal outstanding economic debt
of the City to the EEF, a separate legal entity and not an advance between funds. The lease purchase agreement
is renewable annually and lease payments are subject to annual appropriation by the City. Base rental payments
are intended to cover the EEF’s debt service requirements on its outstanding Certificates of Participation (see
Note 2.G.). Lease payments are made from revenues collected in the City’s General Fund and are due in
semiannual installments through June 1, 2023, with interest at 2.12%. In the event of a City default on its
obligations, EEF may terminate the lease, sell the leased property or recover any amount that was appropriated
by the City Council for the current fiscal year.
The net present value of the minimum lease payments as of December 31, 2020, are as follows:
Transfers in:
General Nonmajor Total
Fund Governmental Transfers In
Transfers out:
Primary Government:
General Fund -$ -$ -$
Nonmajor governmental funds 127,014 700,000 827,014
Total transfers out 127,014$ 700,000$ 827,014$
Accumulated
Asset Cost Depreciation Total
Building - Civic Center 22,393,532$ (9,849,978)$ 12,543,554$
Governmental Activities
Year Ending Civic
December 31 Center
2021 1,437,062$
2022 1,438,838
2023 1,433,031
Minimum lease payments 4,308,931
Less: Amount representing
interest (133,931)
Present value of minimum
Lease Payments 4,175,000$
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F. Long-term Obligations
General Obligation Bonds
The City has issued general obligation bonds to provide funds for the acquisition and construction of major capital
facilities. General obligation bonds are direct obligations and pledge the full faith and credit of the City. The City
is authorized to levy an ad valorem tax to pay the principal and interest on these bonds.
A description of the general obligation bonds outstanding at the end of the year follows:
General Obligation Bonds, Series 2017. On June 20, 2017, the City issued $27,000,000 of General Obligation
Bonds. The 2017 bonds bear interest at 3.0% to 5.25% and consist of serial bonds maturing yearly on December
1 through 2036. Proceeds from the sale of the Bonds will be used to finance the acquisition, construction,
installation and equipping of the Project, which generally includes the construction of a new Englewood Police
Department Headquarters Building, and to pay the costs of issuance of the Bonds. The Bonds are general
obligations of the City and are secured by the City’s full faith and credit. All taxable property within the boundaries
of the City is subject to ad valorem taxation without limitation as to the mill rate to generate an amount sufficient to
pay the principal of and interest on the Bonds when due. In the event of a City default on its obligations, owners
of the outstanding obligation may pursue any remedy authorized by law.
General Obligation Refunding Bonds, Series 2010. On October 19, 2010, the City issued $9,985,000 of General
Obligation Refunding Bonds, to provide resources to purchase U.S. Treasury, Certificates and Notes that were
placed in an irrevocable trust for the purpose of generating resources for future debt service payments of
$4,000,000 of Series 2001 and $5,255,000 of Series 2002 General Obligation Bonds representing all outstanding
bonds maturing on or after December 1, 2010. As a result, the refunded bonds were called in 2011 and 2012.
The difference in debt service between the refunded and refunding debt was $386,982. The 2010 bonds bear
interest at 2.0% to 4.0% and consist of serial bonds maturing yearly on December 1 through 2023. Bonds
maturing on or after December 1, 2021 are subject to redemption at the option of the City. Interest is payable
semiannually on June 1 and December 1. The original issue was used to fund improvements to the City’s two
recreation centers and the construction of the Pirates Cove Family Aquatics Center. In the event of a City default
on its obligations, owners of the outstanding obligation may pursue any remedy authorized by law. There is no
acceleration provision and bond holders cannot foreclose on property located within the boundaries of the City.
General Obligation Water Refunding and Improvement Bonds, Series 2012, original principal amount of
$8,590,000, dated July 11, 2012, consisting of serial bonds due annually in varying amounts through January 1,
2032. The term bonds maturing on January 1, 2023 are subject to redemption prior to their respective maturities
at the option of the City. Interest is payable semi-annually at rates ranging from 2% to 4%. The bonds were
issued to refund the Series 2004 General Obligation Water bonds. The remaining $1,970,000 of outstanding
bonds were called January 1, 2016. Although there is a general obligation pledge on these bonds, which allows
the City to certify a rate of levy for property taxes to pay principal and interest on the bonds, it is the City’s
intention to service the debt from available moneys in the Water Fund. The original 2004 bonds were issued to
finance various water system improvement projects. In the event of a City default on its obligations, owners of the
outstanding obligation may pursue any remedy authorized by law. There is no acceleration provision and bond
holders cannot foreclose on property located within the boundaries of the City.
General Obligation Water Bonds, Series 2019, original principal amount of $2,670,000, dated August 1, 2019
consisting of serial bonds due annually in varying amounts through January 1, 2029. Interest is payable semi-
annually at rate of 2.29%. The bonds were issued to refund the Series 2009 General Obligation Water bonds.
The remaining $2,615,000 of outstanding bonds were called August 1, 2019. The original bonds were issued to
finance miscellaneous water system improvement projects. Although there is a general obligation pledge on
these bonds, which allows the City to certify a rate of levy for property taxes to pay principal and interest on the
bonds, it is the City’s intention to service the debt from available moneys in the Water Fund. Principal payments
begin on January 1, 2020. In the event of a City default on its obligations, owners of the outstanding obligation
may pursue any remedy authorized by law. There is no acceleration provision and bond holders cannot foreclose
on property located within the boundaries of the City.
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General obligation bonds currently outstanding are as follows:
Annual debt service requirements to maturity for general obligation bonds are as follows:
Revenue Bonds
The City also issues bonds where the City pledges income derived from the acquired or constructed assets to pay
debt service. Revenue bonds outstanding at year-end are as follows:
Golf Course Revenue Refunding Bonds, Series 2013, original principal amount of $2,530,000, dated September
19, 2013, consisting of serial bonds in the original amount of $1,335,000 due annually in varying amounts through
December 1, 2026, and term bonds in the original amount of $300,000 due on December 1, 2028 and term bonds
in the original amount of $320,000 due on December 1, 2030 and term bonds in the original amount of $555,000
due on December 1, 2033. Interest is payable semi-annually at rates ranging from 2.00% to 5.625%. Bonds
maturing on or after December 1, 2023 are callable at par in any order of maturity on December 1, 2013. The
Bonds maturing on and after December 1, 2024 are subject to redemption prior to maturity, at the option of the
City, in whole or in part, and if in part in such order of maturities as the City shall determine and by lot within a
maturity, on December 1, 2023 and on any date thereafter, at a redemption price equal to the principal amount
thereof (with no redemption premium), plus accrued interest to the redemption date. The bonds are non-rated.
The difference in debt service between the refunded and refunding debt was $750,885.The original 2003 bonds
that were refunded by this issue were utilized for construction of golf course improvements. The bonds are
payable solely from the revenues of the Golf Course. For the year ended December 31, 2020, revenues of
$507,815 were available to pay debt service of $208,683. Remaining debt service was $2,716,261. In the event
of a City default on its obligations, owners of the outstanding obligation may pursue any remedy authorized by
law.
Storm Water Enterprise Revenue Refunding Bonds, Series 2012, original principal amount of $1,025,000, dated
May 30, 2012, consisting of serial bonds due annually from December 1, 2012 through December 1, 2021.
Interest is payable semi-annually at rates ranging from 2% to 2.7% on the outstanding bonds. These bonds were
issued to refund the Series 2001 Storm Water Enterprise Revenue bonds. The original bonds were issued to
finance miscellaneous storm water system improvement projects. The bonds are payable solely from the
revenues of the Storm Water system. The difference in debt service between the refunded and refunding debt
was a savings of $84,944. For the year ended December 31, 2020, revenues of $1,224,068 were available to pay
debt service of $110,256. Remaining debt service was $118,105. In the event of a City default on its obligations,
owners of the outstanding obligation may pursue any remedy authorized by law.
Annual debt service requirements to maturity for revenue bonds are as follows:
Purpose Interest Rates Amount
Governmental activities 2.00% - 5.10%26,275,000$
Business-type activities 3.625% - 4.75%9,760,000
36,035,000$
Principal Interest Total
2021 2,665,000$ 1,567,488$ 4,232,488$
2022 2,780,000 1,453,508 4,233,508
2023 2,425,000 1,338,565 3,763,565
2024 1,905,000 1,240,213 3,145,213
2025 1,985,000 1,161,048 3,146,048
2026-2030 11,260,000 4,499,662 15,759,662
2031-2035 10,925,000 2,009,861 12,934,861
2036 2,090,000 104,500 2,194,500
36,035,000$ 13,374,845$ 49,409,845$
Principal Interest Total
2021 220,000$ 108,121$ 328,121$
2022 110,000 100,291 210,291
2023 115,000 95,066 210,066
2024 120,000 89,316 209,316
2025 125,000 83,014 208,014
2026-2030 745,000 300,755 1,045,755
2031-2033 555,000 67,800 622,800
1,990,000$ 844,363$ 2,834,363$
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Qualified Energy Conservation Bonds
The City issued Qualified Energy Conservation Bonds in 2010. The original principal amount of $1,355,302 dated
August 19, 2010. Principal and interest are due quarterly with an interest rate of 5.41% through July 19, 2026.
The interest payments are partially offset by credits from the Federal Government under Section 1112 of the
American Recovery and Reinvestment Act of 2009, “Section 54D” that authorizes states and political subdivisions
to issue qualified energy conservation bonds “QECBs”. Proceeds will be used for qualified energy conservation
purposes. Payments are made by the General Fund. In the event of a City default on its obligations, owners of
the outstanding obligation may terminate the lease, or pursue any remedy authorized by law.
Annual debt service requirements for the qualified energy conservation bonds are as follows:
Loans payable
Colorado Water Resources and Power Development Authority to fund water and sewer system improvements:
The CWRPDA loans are payable solely from revenues of the City’s Sewer system, after deducting operating and
maintenance costs. For the year ended December 31, 2020, revenues of $19,752,245 were available to pay
debt service of $4,010,598. Remaining debt service was $20,314,560.
Annual debt service requirements to maturity for loans payable are as follows:
Principal Interest Total
2021 101,813$ 13,708$ 115,521$
2022 107,672 11,450 119,122
2023 113,755 9,062 122,817
2024 120,070 6,542 126,612
2025 126,627 3,882 130,509
2026 99,039 1,078 100,117
668,976$ 45,722$ 714,698$
Servicing Issue Original Interest Outstanding Last Payment
Fund Date Amount Rate Balance Due
Sewer 5/1/2004 29,564,275 3.870%18,535,864 8/1/2025
In 2013, these loans were refinanced by the Colorado Water Resources and Power
Development Authority. Over the remaining life of the loans, the refinancing is expected
to save the Sewer Fund $2,067,000.
Business-type Activities
Principal Interest Total
2021 3,467,448$ 610,860$ 4,078,308$
2022 3,574,468 500,575 4,075,043
2023 3,686,839 390,470 4,077,309
2024 3,799,210 273,886 4,073,096
2025 4,007,899 2,905 4,010,804
18,535,864$ 1,778,696$ 20,314,560$
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Long-term liability activity for the year ended December 31, 2020 was as follows:
There are a number of limitations and restrictions contained in the various indentures. The City believes it complies
with all significant limitations and restrictions. The Colorado Taxpayer Bill of Rights (TABOR) law requires annual
appropriation of funds for all expenditures including debt service obligations.
Compensated absences, Pension liabilities and OPEB obligations are paid from the same funds that the associated
employees’ salaries are paid from, including the General Fund, Water and Sewer Funds.
General obligation indebtedness of the City is limited by the City Charter to three percent of actual valuation of
taxable property within the City. At December 31, 2020, this limit was $189,598,443 providing a debt margin of
$158,128,272.
Beginning Ending Due Within
Balance-Restated Additions Reductions Balance One Year
Governmental activities:
General Obligation Bonds:
Series 2010 Refunding 3,565,000$ -$ 965,000$ 2,600,000$ 985,000$
Premium/(Discount)118,349 - 32,036 86,313 -
Series 2017 24,630,000 - 955,000 23,675,000 1,000,000
Premium/(Discount)5,314,938 - 206,080 5,108,858 -
Subtotal general obligation bonds 33,628,287 - 2,158,116 31,470,171 1,985,000
Capital Lease Obligations:
Civic Center COP 5,504,000 - 1,329,000 4,175,000 1,363,000
Other:
Qualified Energy Conservation Bonds 765,147 - 96,171 668,976 101,813
Net Pension Liability 10,457,448 1,041,734 - 11,499,182 -
Net OPEB Liability 3,460,606 - 105,724 3,354,882 -
Compensated absences 1,681,886 806,687 680,087 1,808,486 904,243
Governmental activity total
Long-term liabilities 55,497,374$ 1,848,421$ 4,369,098$ 52,976,697$ 4,354,056$
Business-type activities:
General Obligation Water Bonds, 2012 7,745,000$ - 480,000 7,265,000$ 500,000$
Premium/(Discount)321,572 - 22,131 299,441 -
General Obligation Water Refunding Note, 2019 2,670,000 - 175,000 2,495,000 180,000
Subtotal general obligation bonds 10,736,572 - 677,131 10,059,441 680,000
Revenue Bonds payable:
Golf Course Refunding Bonds, 2013 1,975,000 - 100,000 1,875,000 105,000
Storm Water Series, 2012 Refunding 220,000 - 105,000 115,000 115,000
Premium/(Discount)533 - 254 279 279
Subtotal revenue bonds 2,195,533 - 205,254 1,990,279 220,279
Notes and loans payable:
CWR&PDA Sewer Loan, 2004 21,896,292 - 3,360,428 18,535,864 3,467,448
Premium/(Discount)64,849 - 19,988 44,861 -
Other:
Net Pension Liability 3,407,424 - 74,833 3,332,591 -
Net OPEB Liability 1,331,917 - 40,691 1,291,226 -
Compensated absences 245,647 152,605 180,592 217,660 108,830
Business-type activity total
Long-term liabilities 39,878,234$ 152,605$ 4,558,917$ 35,471,922$ 4,476,557$
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G. Component Unit Debt Obligations
Englewood Environmental Foundation, Inc.
As discussed in Note 1, the Englewood Environmental Foundation, Inc. (EEF), a separate legal entity, was
created in 1997.
An analysis of changes in long-term obligations for the year ended December 31, 2020 follows:
The detail of the EEF’s long-term debt is as follows:
On August 11, 2015, the EEF issued $10,650,000 Refunding Certificates of Participation, Series 2015, to provide
resources to redeem all outstanding Series 2005 Certificates of Participation. This debt was originally issued in
1998 to finance the acquisition and renovation of an existing building for use as a Civic Center (the leased
property) and the construction of various public improvements adjacent to the Civic Center. The Series 2015
Certificates of Participation bear an interest rate of 2.12% and have a final maturity of June 1, 2023. The principal
and interest payments are made on June 1st and December 1st each year.
The EEF’s long-term debt service obligations are as follows:
At December 31, 2020, the EEF has recorded a lease receivable for $4,157,832. As the City remits the base
rentals required by the lease purchase agreement, the EEF will reduce the lease receivable by the principal
amount of the base rentals and record lease interest income for the interest portion of the base rentals (see Note
2.E.).
Beginning Ending Due Within
Balance Additions Reductions Balance One Year
Certificates of Participation:
Series 2015 Refunding 5,504,000$ -$ 1,329,000$ 4,175,000$ 1,363,000$
Certificates of Participation
Principal Interest Total
2021 1,363,000$ 74,062$ 1,437,062$
2022 1,394,000 44,838 1,438,838
2023 1,418,000 15,031 1,433,031
Total 4,175,000$ 133,931$ 4,308,931$
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Note 3. Other Information
A. Investment in Joint Venture
The City participates with the City of Littleton, Colorado in a joint venture for the operation of a wastewater
treatment facility ("South Platte Water Renewal Partners” or "Joint Venture"). Control of the Joint Venture vests in
a four-member committee, with two members appointed by each City. Each City owns a 50 percent interest in the
Joint Venture, and oversight responsibilities are divided equally. The City's investment in the Joint Venture is
accounted by the equity method in the Sewer Fund.
Summary audited financial information as of and for the year ended December 31, 2020 follows:
The City’s Sewer Fund has reflected a net gain from Joint Venture for $295,910. This amount includes the City’s
share of the Joint Venture’s net loss of $3,185,759 less capital contributions from the City to the Joint Venture of
$3,481,669.
Complete financial statements for the Joint Venture may be obtained from City’s Department of Finance and
Administrative Services.
B. Risk Management
Property, Liability and Workers’ Compensation
The City is exposed to various risks of loss related to torts; thefts of, damage to and destruction of assets; errors
or omissions; injuries to employees; and natural disasters.
The City is insured for property, liability and workers’ compensation claims above its deductible amount of
$150,000. The City established a Risk Management Fund (an internal service fund) to account for and finance
these risks of loss. For claims in excess of these amounts, the City participates in the Colorado
Intergovernmental Risk Sharing Agency (CIRSA). All funds of the City participate in the Risk Management Fund.
Amounts payable to the Risk Management Fund are based on historical claims experience. A liability for a claim
is established if information indicates that it is probable that a liability has been incurred at the date of the financial
statements and the amount of the loss is reasonably estimated.
Total City's Share
Assets
Current assets 3,386,390$ 1,693,194$
Capital assets, net 93,729,897 46,864,949
Total assets 97,116,287 48,558,143
Liabilities
Total liabilities 3,050,065 1,525,033
Net position 94,066,222$ 47,033,110$
Revenues 24,875,513$ 12,437,757$
Expenses 24,283,693 12,141,847
Change in net position 591,820$ 295,910$
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Changes in the balance of claims liabilities during the years ended December 31, 2020 and 2019 are as follows:
Colorado Intergovernmental Risk Sharing Agency (CIRSA)
CIRSA is a separate legal entity established by member municipalities pursuant to the provisions of Colorado
Revised Statutes and the Colorado Constitution. The City has participated in CIRSA since its inception in 1982.
CIRSA is a joint self-insurance pool created by intergovernmental agreement to provide property, general and
automobile liability, workers’ compensation and public official’s coverage to its members. A seven member Board
elected by and from its members governs CIRSA.
Coverage is provided through pooling of self-insured losses and the purchase of excess insurance coverage.
CIRSA has a legal obligation for claims against its members to the extent that funds are available in its annually
established loss fund and those amounts are available from insurance providers under excess specific and
aggregate insurance contracts. Losses incurred in excess of loss funds and amounts recoverable from excess
insurance are direct liabilities of the participating members. CIRSA has indicated that the amount of any excess
losses would be billed to members in proportion to their contributions in the year such excess occurs, although it
is not legally required to do so.
The City has not been informed of any excess losses that may have been incurred by the pool.
Employee Health Care
Medical, accidental death and disability and life insurance
The City provides medical, accidental death and disability and life insurance to employees through commercial
insurance with no risk of loss to the City.
Dental insurance
Dental benefits are entirely self-insured with coverage limited to $2,000 per covered employee and each eligible
dependent per year. In the past three years, there have been no claims that have exceeded this coverage.
The City established the Employee Benefits Fund (an internal service fund) to account for and finance these
health benefits. All funds of the City participate in the Employee Benefits Fund. Amounts payable to the
Employee Benefits Fund are based on commercial insurance premiums and passed on to the participating funds.
A liability for dental claims is established if information indicates that it is probable that a liability has been incurred
at the date of the financial statements and the amount of the loss is reasonably estimated. Other than current
amounts, the City believes the estimated claims liability is not fully measurable, and the City could incur additional
costs related to incurred but not reported claims.
C. Commitments and Contingencies
Legal Proceedings
A number of claims are presently pending against the City. The City is denying the allegations and is defending
against them. Although the eventual outcome of these matters cannot be predicted, it is the opinion of
management, based upon advice of legal counsel, that the City's ultimate liability is not expected to have a
material effect on the City's financial position.
Property &Workers’
Liability Compensation Totals
Unpaid claims - December 31, 2018 231,256$ 342,778$ 574,034$
Incurred claims (including claims reserve)251,236 278,395 529,631
Claim payments (302,807) (375,218) (677,985)
Unpaid claims - December 31, 2019 179,685 245,955 425,640
Incurred claims (including claims reserve)374,534 578,227 952,761
Claim payments (181,594) (449,648) (631,242)
Unpaid claims - December 31, 2020 372,625$ 374,534$ 747,159$
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Federally Assisted Grant Programs
Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies,
principally the federal government. Any disallowed claims, including amounts already collected, may constitute a
liability of the applicable funds. The amount, if any, of expenditures that may be disallowed by the grantor cannot
be determined at this time although the City expects such amounts, if any, to be immaterial.
D. Employee Retirement Systems and Pension Plans
Eligible City employees are covered by one of six retirement plans; participation depends on occupation and date
of hire, as follows:
Defined Benefit Retirement Plans
Nonemergency Employees Retirement Plan (NERP) - Defined Benefit
Police Officers Statewide Defined Benefit (SWDB) Plan (FPPA)
Police Officers Statewide Hybrid Pension (SWH) Plan (FPPA)
Police Officers Statewide Hybrid Pension Plan - Defined Benefit Component
Police Officers Statewide Hybrid Pension Plan - Money Purchase Component
Police Officers Pension Plan (Old Hire) - Defined Benefit (FPPA)
Firefighters Pension Plan (Old Hire) - Defined Benefit (FPPA)
Volunteer Firefighters Plan - Defined Benefit (FPPA)
Nonemergency Employees Retirement Plan (NERP)
Plan Description - The Nonemergency Employees Retirement Plan (NERP) is a defined benefit, single-
employer; plan. The plan was established by the City for employees other than management staff, mid-
managers, supervisors, confidential employees, police officers and firefighters. Employees hired into this group
are offered the choice of joining the NERP plan, or the Nonemergency Employees Money Purchase Plan
(NEMP), which is discussed later in this section. The Plan is governed by the City and administered by a
Retirement Board composed of seven members, two are elected from the membership of the Plan by its
members, one board member is elected from the City Council by the City Council, three board members are
elected from registered voters of the City by City Council and the final member is the Director of Finance and
Administrative Services. The plan does not publish a separate stand-alone report, but is reported in the financial
statements as a Pension Trust Fund.
The Englewood Municipal Code establishes Member benefits and other Plan provisions and are summarized as
follows: The City reserves the right to alter, amend, or terminate the Plan or any part thereof provided that no
such alteration or amendment shall provide that the retirement benefit payable to any retired member shall be
less than that provided by the member’s accumulated contributions or affect the right of any member to receive a
refund of his or her accumulated contributions and shall not directly or indirectly reduce any member’s accrued
pension. Additionally, no alteration or termination of the Plan or any part thereof shall permit any part of the fund
to revert to or be recoverable by the City or be used for or diverted to purposes other than the exclusive benefit of
members, retired members, vested members or beneficiaries. Further, no amendment shall cause the elimination
of an optional form of benefit or the elimination of an early retirement benefit that continues after retirement.
The Plan includes a Deferred Retirement Option Plan (DROP). This option allows a member who has attained
age and service requirements to begin receiving retirement benefits while continuing employment. The retirement
benefits are used to fund a separate self-directed, deferred retirement account. The member contracts with the
City for the member-determined period of time not to exceed three years at which time employment terminates.
The benefit payments are held in a separate account administered by a third party outside of the Plan. The
member is permitted distribution from the separate account only upon death or termination of employment. The
member may terminate employment at any time prior to the designated termination date.
Description of Benefits - Benefits for retired Members begin on the first day of the month following termination
or other eligibility. Members of this plan are eligible for normal retirement benefits after age 65 or earlier if eligible
under the Rule of 88 (members who have attained age 55 where age combined with their years of credited
service equals or exceeds 88). A Member can elect a monthly benefit for life and for a minimum of ten years for
the members and his or her beneficiaries, based on 1.5% of their final average monthly compensation multiplied
by their years of credited service. Alternate actuarially equivalent payment options may be selected. Average
monthly compensation equals to 1/36th of the 36 highest paid consecutive months during the last ten years of the
employee's eligibility.
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Members who receive long-term disability benefits continue to accrue years of service credits and are eligible to
receive retirement benefits on the first day of the month following the normal retirement age. Benefits are based
on the credited service the employee accrues during the period of time he or she receives the City’s long-term
disability.
If a pre-retirement member dies prior to reaching normal retirement and has five or more years of credited
service, the surviving spouse will receive 50% of the monthly accrued benefit for life. If the member is not
survived by a spouse, the designated beneficiary will receive 50% of the monthly benefit for ten years. Payments
commence on the first day of the month following the later of the member's death, or the date the member would
have attained age 55. Members vest after five years of credited service with the City.
The Plan does not provide for automatic benefit increases. Ad hoc retirement benefit increases must be
approved by formal action of the City Council. Ad hoc retirement increases are granted only if funds are available
and do not violate TABOR provisions restricting incurring multiple year obligations without a vote.
Contributions - The Englewood Municipal Code requires the City to provide funds necessary to pay Member
benefits as actuarially determined. The City expects to continue contributing to the plan, but assumes no
responsibility to do so in the future and reserves the right to suspend or to reduce contributions at any time. The
total contribution amount to fund the Plan has been historically determined by annual actuarial studies that
determine the contribution based on a percentage of eligible compensation. Effective December 31, 2012 each
Member shall contribute three percent (3%) of their Compensation to the Plan, as a portion of the actuarially
required contribution, by means of payroll deduction for the periods the Member earns Credited Service. If a non-
vested Member leaves employment prior to vesting and his or her Accumulated Contributions are more than
$1,000, the former Member may request a refund or rollover the funds to a qualified plan. If the Members
Accumulated Contributions are less than $1,000 the Member is allowed the opportunity to rollover the funds within
30 days or the Accumulated Contributions will be distributed to the former Member.
Investment policy - The Plan’s investment policy is established and administered by the Board and can be
amended by a majority vote of its members. It is the policy of the board to pursue an investment strategy that
reduces risk by diversifying the portfolio across a broad range of asset classes. The following was the Board’s
adopted asset allocation policy as of December 31, 2020:
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred inflows of
Resources Related to Pensions - At December 31, 2020, the City reported a net pension liability of $7,197,820.
The net pension liability was measured as of December 31, 2020 and the total pension liability used to calculate
the net pension liability was determined by an actuarial valuation as of January 1, 2020, and standard update
procedures were used to roll forward the total pension liability to December 31, 2020.
Asset Class Target Allocation
Long-Term Expected
Rate of Return
Domestic Fixed Income 18.0%2.8%
Domestic Equity 28.0%7.0%
International Equity 17.0%8.0%
High Yield Fixed Income 3.0%4.5%
Real Estate 10.0%7.0%
Commodities 5.0%4.5%
Other 19.0%4.5%
Total 100%
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For the year ended December 31, 2020, the City recognized pension expense of $1,581,154. At December 31,
2020, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from
the following sources:
Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be
recognized in pension expense as follows:
Actuarial Assumptions - The January 1, 2020 actuarial valuation was used to determine the Actuarially
Determined Contribution for the fiscal year ending December 31, 2020. The valuation used the following actuarial
assumption and other inputs:
Rate of return - For the year ended December 31, 2020, the annual money-weighted rate of return on pension
plan investments, net of pension plan investment expense, was 11.64%. The money-weighted rate of return
expresses investment performance, net of investment expense, adjusted for the changing amounts actually
invested. Long-term expected rate of return was determined using a building-block method in which best-
estimate ranges of expected future real rates of return are developed.
Discount Rate - The discount rate of 6% was used to measure the total pension liability. The projection of cash
flows used to determine the discount rate assumed that plan member contributions will be made at the current
contribution rate and that employer contributions will be made at rates equal to the difference between actuarially
determined contribution rates and the member rate. The long-term expected rate of return on pension plan
investments was applied to all periods of projected benefit payments to determine total pension liability.
Sensitivity of the net pension liability to the single discount rate - The following table presents the plan’s net
pension liability, calculated using the discount rate of 6.5% as well as the effect on net pension liability if the
discount rate was 1% lower or 1% higher than the current rate:
Net pension liability of the Plan - The components of the net pension liability of the Plan at December 31, 2019
were as follows:
Administrative costs of the plan, if not paid by the City, are paid from the Plan. There are no investments in, loans
to, or leases with parties related to the plan.
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Net difference between expected and actual investment earnings $ - $ (2,383,533)
Net difference in expected and actual experience 78,064 -
Assumption Change 1,098,766 -
Total 1,176,830$ (2,383,533)$
Year ended December 31:
2021 497,976$
2022 (177,094)
2023 (1,106,941)
2024 (420,644)
2025 -
Thereafter -
Total (1,206,703)$
1% Decrease
(5%)
Discount
Rate (6%)
1% Increase
(7%)
Net pension liability 12,038,224$ 7,197,820$ 3,086,269$
Total pension liability 47,299,890$
Plan fiduciary net position (40,102,070)
Plan net pension liability 7,197,820$
Plan fiduciary net position as a percentage of total liab 84.78%
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Police Officers Statewide Defined Benefit Pension Plan (SWDB) and Statewide Hybrid Plan (SWH)
Plan Description - The Statewide Defined Benefit Plan (SWDB) is a cost-sharing multiple-employer defined
benefit pension plan. The Statewide Hybrid Plan (SWH) is a cost-sharing multiple-employer combination defined
benefit and money purchase pension plan. The Plans are administered by the Fire & Police Pension Association
of Colorado (FPPA). FPPA issues a publicly available comprehensive annual financial report that can be
obtained on FPPA’s website at http://www.fppaco.org.
Description of Benefits
SWDB Plan - A member is eligible for a normal retirement pension once the member has completed twenty-five
years of credited service and has attained the age of 55.
The annual normal retirement benefit is 2 percent of the average of the member’s highest three years’ base salary
for each year of credited service up to ten years, plus 2.5 percent for each year of service thereafter. The benefit
earned prior to January 1, 2007 for members of affiliated Social Security employers will be reduced by the amount
of Social Security income payable to the member annually. Effective January 1, 2007, members currently
covered under Social Security will receive half the benefit when compared to the Statewide Defined Benefit Plan.
Benefits paid to retired members are evaluated and may be re-determined every October 1. The amount of any
increase is based on the FPPA Board’s discretion and can range from 0 to the higher of either 3 percent or the
yearly change in the Consumer Price Index.
A member is eligible for an early retirement at age 50 or after 30 years of service. The early retirement benefit
equals the normal retirement benefit reduced on an actuarially equivalent basis. Upon termination, an employee
may elect to have member contributions, along with 5 percent as interest, returned as a lump sum distribution.
Alternatively, a member with at least five years of accredited service may leave contributions with the Plan and
remain eligible for a retirement pension at age 55 equal to 2 percent of the member’s average highest three years’
base salary for each year of credited service up to ten years, plus 2.5 percent for each year of service thereafter.
SWH Plan - A member is eligible for a normal retirement pension once the member has completed twenty-five
years of credited service and has attained the age of 55.
The annual normal retirement benefit is 1.5 percent of the average of the member’s highest three years’ base
salary for each year of credited service. Benefits paid to retired members are evaluated and may be re-
determined every October 1. The amount of any increase is based on the Board’s discretion and can range from
0 to 3 percent.
A member is eligible for an early retirement at age 50 or after 30 years of service. The early retirement benefit
equals the normal retirement benefit reduced on an actuarially equivalent basis. Upon termination, an employee
may elect to have member contributions, along with 5 percent as interest, returned as a lump sum distribution.
Alternatively, a member with at least five years of accredited service may leave contributions with the Plan and
remain eligible for a retirement pension at age 55 equal to 1.5 percent of the member’s average highest three
years’ base salary for each year of credited service.
Both the SWDB Plan and SWH Plan include a Deferred Retirement Option Plan (DROP). A member may elect to
participate in the DROP after reaching eligibility for normal retirement, early retirement, or vested retirement and
age 55. A member can continue to work while participating in the DROP, but must terminate employment within 5
years of entry into the DROP. The member’s percentage of retirement benefit is determined at the time of entry
into the DROP. The monthly payments that begin at entry into the DROP are accumulated in a DROP account
until the member terminates service, at which time the DROP accumulated benefits can be paid as periodic
installments, a lump sum, or if desired a member may elect to convert the DROP to a lifetime monthly benefit with
survivor benefits. While participating in DROP, the member continues to make pension contributions, which are
credited to the DROP. Effective January 1, 2003, the member shall self-direct the investments of their DROP
funds.
Contributions
SWDB Plan - The Plan sets contribution rates at a level that enables all benefits to be fully funded at the
retirement date of all members. Contribution rates for the SWDB plan are set by state statute. Employer
contribution rates can only be amended by state statute. Member contribution rates can be amended by state
statute or election of the membership.
Members of the SWDB plan and their employers contributed at a rate of 8 percent of base salary for a total
contribution rate of 16 percent through 2015. In 2015, the members elected to increase the member contribution
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rate to the SWDB plan beginning in 2016. Member contribution rates increase 0.5 percent annually through 2022
to a total of 12 percent of base salary. Employer contributions will remain at 8 percent resulting in a combined
contribution rate of 20 percent in 2022. Employees contributed 11 percent of base salary for the year ended
December 31, 2020 and the City contributed 8 percent or $226,464.
Contributions from members and employers of departments re-entering the system are established by resolution
and approved by the FPPA Board of Directors. The re-entry group has a combined contribution rate of 22 percent
of base salary through 2018. It is a local decision as to whether the member or employer pays the additional 4
percent contribution. Per the 2014 member election, the re-entry group will also have their required member
contribution rate increase 0.5 percent annually beginning in 2015 through 2022 for a total combined member and
employer contribution rate of 24 percent in 2022. Employees contributed 13 percent of base salary for the year
ended December 31, 2020 and the City contributed 10 percent or $311,482.
SWH Plan - The Plan sets contribution rates at a level that enables all benefits to be fully funded at the retirement
date of all members. The members of the plan and their employers are currently each contributing at the rate
determined by the individual employer, however, the rate for both employer and members must be at least 8
percent of the member’s base salary. The 2020 contribution rates for both employee and employer were 10%.
The amount allocated to the Defined Benefit Component is set annually by the Fire & Police Pension Association
Board of Directors. Excess contributions fund the Money Purchase Component of the plan. The Defined Benefit
component contribution rate is 13.4%. Members and the City each contributed $18,649 in 2020.
Within the Money Purchase Component, members are always fully vested in their own contributions, as well as
the earnings on those contributions. Vesting in the employer’s contributions within the Money Purchase
Component, and earnings on those contributions occurs according to the vesting schedule set by the plan
document at 20 percent per year after the first year of service to be 100 percent vested after 5 years of service.
Employer and member contributions are invested in funds at the discretion of members. Any forfeitures are used
to cover a portion of the SWH’s administrative expenses.
Basis of Presentation - The underlying financial information used to prepare the Schedule of Employer
Contributions and Schedule of Collective Pension Amounts is based on FPPA’s financial statements. FPPA
follows the accounting principles and reporting guidelines as set forth by the Governmental Accounting Standards
Board. The financial statements are prepared using the accrual basis of accounting and reflect the overall
operations of FPPA. Employer contributions in FPPA’s financial statements are recognized in the period in which
they are due. Investments are reported at fair value.
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred inflows of
Resources Related to Pensions - At December 31, 2020, the City reported a net pension asset of $479,107 for
its proportional share of the net pension asset of the SWDB Plan and net pension asset of $219,863 for its
proportional share of the net pension asset of the SWH Plan. The net pension asset and liability were measured
as of December 31, 2019, and the total pension liability used to calculate the net pension asset and liability was
determined by an actuarial valuation as of January 1, 2020. The City’s proportion of the net pension asset and
liability were based on a projection of the City’s contributions to the Plans relative to the projected contributions of
all participating entities.
At December 31, 2019, the City’s SWDB proportion was 0.8471 percent, which was a decrease of 0.0004 percent
from its proportion measured as of December 31, 2018. At December 31, 2019, the City’s SWH proportion was
1.1290 percent, which was an increase of 0.00038 from its proportion measured as of December 31, 2018.
For the year ended December 31, 2020, the City recognized pension (income)/expense for the SWDB Plan and
SWH Plan of $422,274 and $23,476 respectively.
At December 31, 2020, for the SWDB plan, the City reported deferred outflows of resources and deferred inflows
of resources related to pensions from the following sources:
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Contribution Timing $ 537,946 $ -
Net difference between expected and actual investment earnings - (61,300)
Difference in expected and actual experience 1,393,045 (14,674)
Changes in assumptions 1,496,040 -
Changes in proportion 27,387 (231,015)
Total 3,454,418$ (306,989)$
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The City’s contributions to the SWDB Plan subsequent to the measurement date of $537,946 will be recognized
as a decrease to the net pension liability in the subsequent fiscal year. Other amounts reported as deferred
outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense
as follows:
At December 31, 2020, for the SWH plan, the City reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:
The City’s contributions to the SWH Plan subsequent to the measurement date of $18,649 will be recognized as
an increase to the net pension asset in the subsequent fiscal year. Other amounts reported as deferred outflows
of resources and deferred inflows of resources related to pensions will be recognized in pension expense as
follows:
Actuarial Assumptions - The January 1, 2020 actuarial valuation was used to determine the total pension
liability. The valuation used the following actuarial assumptions and other inputs:
The collective total pension liability as of December 31, 2020 is based upon the January 1, 2020 actuarial
valuation.
Long-term expected rate of return on pension plan investments was determined using a building-block method in
which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan
investment expenses and inflation) are developed for each major asset class. These ranges are combined to
produce the long-term expected rate of return by weighing the expected future real rates of return by the target
asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for
each major asset class included in the Fund’s target asset allocation as of December 31, 2019 are summarized in
the following table:
Year ended December 31:
2021 343,461$
2022 588,482
2023 270,672
2024 418,745
2025 383,902
Thereafter 604,222
Total 2,609,484$
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Contribution Timing $ 18,649 $ -
Investment earnings - (342)
Difference in expected and actual experience 79,548 -
Changes in assumptions 27,470 -
Changes in proportion 34,567 (12,343)
Total 160,234$ (12,685)$
Year ended December 31:
2021 37,808$
2022 46,425
2023 31,327
2024 11,308
2025 2,032
Thereafter -
Total 128,900$
Inflation 2.50%
Projected Salary Increases 4.25%-11.25%
Investment rate of return, net of plan investment
expenses, including inflation 7.00%
Cost of living adjustments (COLA)0.00%
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Discount Rate - The discount rate used to measure the total pension liability was 7.0%. The projection of cash
flows used to determine the discount rate assumed that contributions from participating employers will be made
based on the actuarially determined rates based on the Board’s funding policy, which establishes the
contractually required rates under Colorado statutes. Based on those assumptions, the Plan’s fiduciary net
pension was projected to be available to make all the projected future benefit payments of current plan members.
Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of
projected benefit payments to determine the total pension liability.
Sensitivity of the City’s net pension liability to changes in the discount rate - The following presents the
City’s proportionate share of the net pension liability calculated using the discount rate of 7.0 percent, as well as
what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate
that is 1 percentage-point lower (6.0 percent) or 1-percentage-point higher (8.0 percent) than the current rate:
Pension plan fiduciary net position - Detailed information about the pension plan’s fiduciary net position is
available in the separately issued FPPA financial report, which may be obtained at www.fppaco.org.
Police Officers Pension Plan – (Old Hire)
Plan Description - The Police Officers Pension Plan is a defined benefit, agent multiple-employer plan
established for Police Officers hired prior to April 8, 1978. All plan members are retired. The plan is affiliated with
the Colorado Fire and Police Pension Association (FPPA). Assets of the plan are commingled for investment
purposes in the Fire and Police Member’s Benefit Fund, an agent multiple-employer defined benefit pension plan
administered by FPPA. Police Officers hired after April 8, 1978 are covered under a 401(a) defined contribution
plan administered by ICMA-RC.
Members of this plan attain normal retirement age when they are 55 years old and have completed 20 years of
credited service with the City or when they have completed 25 years of credited service at any age. Members
eligible for normal retirement will receive a monthly pension equal to 2-1/2% of final monthly base pay times the
first 20 years of service plus 1% of final monthly base pay for each additional year of service up to a maximum of
65% of the final twelve months average pay including longevity.
If a retired police officer dies, the surviving spouse receives, until death or remarriage, a monthly pension equal to
one half of the amount the officer was entitled to receive prior to death plus one-eighth of such monthly benefit for
each dependent child under age 16. If there is no surviving spouse or children, the benefit is payable to a
dependent parent or parents. If there are two dependent parents, the benefit is divided equally.
Police officers who leave the City prior to vesting in the plan receive a refund with interest. Vested officers may
receive a refund of their contributions or may remain in the plan. The authority under which benefit provisions are
established or amended are provided within Colorado Revised Statutes (CRS 31—30.5-210). City Council, 65%
Asset Class Target Allocation
Long-Term
Expected Rate
of Return
Global equity 38.0%7.00%
Equity Long/Short 8.0%6.00%
Illiquid Alternatives 25.0%9.20%
Fixed Income 15.0%5.20%
Absolute Return 8.0%5.50%
Managed Futures 4.0%5.00%
Cash 2.0%2.52%
Total 100%
1% Decrease
(6.0%)
Discount
Rate (7.0%)
1% Increase
(8.0%)
City's proportionate share of the SWDB net
pension liability (asset)2,904,927$ (479,107)$ (3,285,715)$
1% Decrease
(6%)
Discount
Rate (7%)
1% Increase
(8%)
City's proportionate share of the SWH
net pension liability (asset)(133,723)$ (219,863)$ (291,925)$
Page 177 of 374
81
of active plan members and the Board of Directors of the Colorado Fire and Police Pension Association must
approve plan amendments. Any modification must maintain or enhance the actuarial soundness of the plan and
cannot adversely affect the benefits of members.
The Plan is administered by a Retirement Board composed of seven members, three are elected from the
membership of the Plan by its members, two board members are appointed from registered voters of the City by
City Council, one member is the City’s Mayor and the final member is the Director of Finance and Administrative
Services.
The plan does not provide for automatic benefit increases. Ad hoc retirement benefit increases must be approved
by the City Council, as funds are available and subject to TABOR provisions restricting incurring multiple year
obligations, without to a vote.
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred inflows of
Resources Related to Pensions - At December 31, 2020, the City reported a net pension liability of $4,460,402.
The net pension liability was measured as of December 31, 2019, and the total pension liability used to calculate
the net pension liability was determined by an actuarial valuation as of January 1, 2020.
For the year ended December 31, 2020, the City recognized pension expense $1,114,656. At December 31,
2020, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from
the following sources:
The City’s contributions to the Plan subsequent to the measurement date of $445,045 will be recognized as a
decrease to the net pension liability in the subsequent fiscal year. Other amounts reported as deferred outflows
of resources and deferred inflows of resources related to pensions will be recognized in pension expense as
follows:
Actuarial Assumptions - The January 1, 2020 actuarial valuation was used to determine the total pension
liability for the fiscal year ending December 31, 2020. The valuation used the following actuarial assumptions and
other inputs:
There were two changes to the actuarial assumptions. The mortality rates are now based on the MP-2017 scale
and the investment rate of return changed to 6.5%. Long-term expected rate of return on pension plan
investments was determined using a building-block method in which best-estimate ranges of expected future real
rates of return (expected returns, net of pension plan investment expenses and inflation) are developed for each
major asset class. These ranges are combined to produce the long-term expected rate of return by weighing the
expected future real rates of return by the target asset allocation percentage and by adding expected inflation.
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Contribution timing $ 445,045 $ -
Investment earnings 34,376 -
Difference in expected and actual
experience 224,503
Assumption changes 562,454
Total 703,924$ -$
Year ended December 31:
2021 (16,036)$
2022 (34,565)
2023 21,098
2024 (38,543)
2025 -
Thereafter -
Total (68,046)$
Long-term investment rate of return 6.50%
Municipal bond rate 2.75%
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82
Best estimates of arithmetic real rates of return for each major asset class included in the Fund’s target asset
allocation are summarized in the following table:
Discount Rate - The discount rate used to measure the total pension liability was 6.5 percent. The projection of
cash flows used to determine the discount rate assumed that contributions from participating employers will be
made based on the actuarially determined rates based on the Board’s funding policy, which establishes the
contractually required rates under Colorado statutes. Based on those assumptions, the plan fiduciary net pension
was projected to be available to make all the projected future benefit payments of current plan members.
Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of
projected benefit payments to determine the total pension liability.
Sensitivity of the City’s net pension liability to changes in the discount rate - The following presents the
City’s net pension liability calculated using the discount rate of 6.5 percent, as well as what the City’s net pension
liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.5 percent) or 1-
percentage-point higher (7.5 percent) than the current rate:
Pension plan fiduciary net position - Detailed information about the pension plans fiduciary net position are
available in the separately issued FPPA financial report which can be obtained at www.fppaco.org.
Firefighters Pension Plan (Old Hire)
Plan Description - The Firefighters Pension Plan is a defined benefit, agent multiple-employer plan established
for firefighters hired prior to April 8, 1978. All plan members are retired. The Plan is affiliated with the Colorado
Fire and Police Pension Association (FPPA). Assets of the Plan are commingled for investment purposes in the
Fire and Police Member’s Benefit Fund, an agent multiple-employer defined benefit pension plan administered by
FPPA.
Normal retirement for firefighters is 50 years of age and with 20 years of credited service. The monthly benefit
equals 2 1/2% of final monthly base pay times 20 for the first 20 years of service plus 1% of final monthly base
pay for each additional year of service up to a maximum of 65% of final monthly base pay. Alternate actuarially
equivalent payment options may be selected.
If a retired firefighter dies, the surviving spouse shall receive, until death or remarriage, a monthly pension equal
to the greater of: (a) one-third of the salary of a first grade firefighter at the time of retirement or (b) 50% of the
monthly amount received by the participant at his death; plus $30 per month for each dependent child under age
18.
Firefighters vest after five years with the City. Firefighters who terminate prior to fully vesting receive their
contributions with interest. Vested Members who terminate may elect to leave their contributions in the Plan and
be eligible for a deferred retirement pension payable at age 50.
The authority under which benefit provisions are established or amended are provided within Colorado Revised
Statutes (CRS 31-30.5-210). The City Council, 65% of active Plan Members and the Board of Directors of the
Colorado Fire and Police Pension Association must approve Plan amendments. Any modification must maintain
or enhance the actuarial soundness of the plan and cannot adversely affect the benefits of Members.
Asset Class Target Allocation
Long-Term Expected
Rate of Return
Cash 5.0%3.2%
Fixed Income 40.5%5.0%
Managed Futures 0.0%4.7%
Absolute Return 6.0%5.0%
Long Short 6.0%6.5%
Gobal Public Equity 17.5%7.7%
Private Capital 25.0%9.5%
Total 100%
1% Decrease
(5.5%)
Discount
Rate (6.5%)1% Increase (7.5%)
Police Officers (Old Hire) net pension liability 5,163,053$ 4,460,402$ 3,852,598$
Page 179 of 374
83
The Plan is administered by a Retirement Board composed of seven members, three are elected from the
membership of the Plan by its members, two board members are appointed from registered voters of the City by
City Council, one member is the City’s Mayor and the final member is the Finance Director.
The Plan does not provide for automatic benefit increases. Ad hoc retirement benefit increases must be
approved by the City Council, as funds are available and subject to TABOR provisions restricting incurring
multiple year obligations, without a vote.
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred inflows of
Resources Related to Pensions - At December 31, 2020, the City reported a net pension liability of $3,134,231.
The net pension liability was measured as of December 31, 2019, and the total pension liability used to calculate
the net pension liability was determined by an actuarial valuation as of January 1, 2020.
For the year ended December 31, 2020, the City recognized pension expense $982,995. At December 31, 2020,
the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the
following sources:
The City’s contributions to the Plan subsequent to the measurement date of $286,886 will be recognized as a
decrease to the net pension liability in the subsequent fiscal year. Other amounts reported as deferred outflows
of resources and deferred inflows of resources related to pensions will be recognized in pension expense as
follows:
Actuarial Assumptions - The January 1, 2020 actuarial valuation was used to determine the total pension
liability for the fiscal year ending December 31, 2020. The valuation used the following actuarial assumptions and
other inputs:
There were two changes to the actuarial assumptions. The mortality rates are now based on the MP-2017 scale
and the investment rate of return changed to 6.5%.
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Contribution Timing $ 286,886 $ -
Investment earnings - (93,565)
Total 286,886$ (93,565)$
Year ended December 31:
2021 (22,086)$
2022 (48,328)
2023 29,067
2024 (52,518)
2025 -
Thereafter -
Total (93,865)$
Long-term investment rate of return 6.50%
Municipal bond rate 2.75%
Page 180 of 374
84
Long-term expected rate of return on pension plan investments was determined using a building-block method in
which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan
investment expenses and inflation) are developed for each major asset class. These ranges are combined to
produce the long-term expected rate of return by weighing the expected future real rates of return by the target
asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for
each major asset class included in the Fund’s target asset allocation are summarized in the following table:
Discount Rate - The discount rate used to measure the total pension liability was 6.5 percent. The projection of
cash flows used to determine the discount rate assumed that contributions from participating employers will be
made based on the actuarially determined rates based on the Board’s funding policy, which establishes the
contractually required rates under Colorado statutes. Based on those assumptions, the plan fiduciary net pension
was projected to be available to make all the projected future benefit payments of current plan members.
Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of
projected benefit payments to determine the total pension liability.
Sensitivity of the City’s net pension liability to changes in the discount rate - The following presents the
City’s net pension liability calculated using the discount rate of 6.5 percent, as well as what the City’s net pension
liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.5 percent) or 1-
percentage-point higher (7.5 percent) than the current rate:
Pension plan fiduciary net position - Detailed information about the pension plans fiduciary net position are
available in the separately issued FPPA financial report which can be obtained at www.fppaco.org.
Volunteer Firefighters Pension Plan
Plan Description - The Volunteer Firefighters Pension Plan is a defined benefit, agent multiple-employer plan
affiliated with the Colorado Fire and Police Pension Association (FPPA). All plan members are retired. Assets of
the Plan are commingled for investment purposes in the Fire and Police Member’s Benefit Fund, an agent
multiple-employer defined benefit pension Plan administered by FPPA.
The Plan is administered by a Retirement Board composed of seven members, three are elected from the
membership of the Plan by its members, two board members are appointed from registered voters of the City by
City Council, one member is the City’s Mayor and the final member is the Director of Finance and Administrative
Services.
Description of Benefits - The Plan provides retirement benefits for Members and beneficiaries according to Plan
provisions as enacted and governed by the Firefighters Pension Board. Colorado Revised Statutes (CRS), as
amended, establishes basic benefit provisions under the Plan. The monthly benefit amount for retirees and
beneficiaries are $450 and $225, respectively. All plan members are retired.
Contributions - Funding for the Police Officers (Old Hire), Firefighters (Old Hire) and Volunteer Firefighter
pension plans are provided within the Plan documents and Colorado statutes that state the City shall contribute to
the fund to the extent necessary to finance the benefits provided by the plan on a sound actuarial basis. The City
contributes to the Plans at a rate determined by an actuarial study done at least every three (2) years. The
Asset Class Target Allocation
Long-Term Expected
Rate of Return
Cash 5.0%3.2%
Fixed Income 40.5%5.0%
Managed Futures 0.0%4.7%
Absolute Return 6.0%5.0%
Long Short 6.0%6.5%
Gobal Public Equity 17.5%7.7%
Private Capital 25.0%9.5%
Total 100%
1% Decrease
(5.5%)
Discount
Rate (6.5%)
1% Increase
(7.5%)
Firefighers (Old Hire) net pension liability 3,760,279$ 3,134,231$ 2,584,499$
Page 181 of 374
85
required contributions are paid annually from general revenues of the City into the Plans. The contribution
amounts for the plan have been historically determined by biennial actuarial studies.
Administrative costs of the plans are paid from the pension funds per (CRS 31—30.5-204(3)). There are no
investments in, loans to or leases with parties related to the Plan.
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred inflows of
Resources Related to Pensions - At December 31, 2020, the City reported a net pension liability of $39,320.
The net pension liability was measured as of December 31, 2019, and the total pension liability used to calculate
the net pension liability was determined by an actuarial valuation as of January 1, 2019.
For the year ended December 31, 2020, the City recognized pension income of $5,797. At December 31, 2020,
the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the
following sources:
The City’s contributions to the Plan subsequent to the measurement date of $13,796 will be recognized as an
increase to the net pension asset in the subsequent fiscal year. Other amounts reported as deferred outflows of
resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Actuarial Assumptions - The January 1, 2019 actuarial valuation was used to determine the total pension
liability for the fiscal year ending December 31, 2020. The valuation used the following actuarial assumptions and
other inputs:
Assumption changes: Investment rate of return changed from 7.5% to 7%
Mortality rate tables were changed from RP-2014 to MP-2017
Long-term expected rate of return on pension plan investments was determined using a building-block method in
which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan
investment expenses and inflation) are developed for each major asset class. These ranges are combined to
produce the long-term expected rate of return by weighing the expected future real rates of return by the target
asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for
each major asset class included in the Fund’s target asset allocation are summarized in the following table:
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Contribution Timing $ 13,796 $ -
Investment earnings - (1,084)
Total 13,796$ (1,084)$
Year ended December 31:
2020 (213)$
2021 (502)
2022 (4)
2023 (365)
2024 -
Thereafter -
Total (1,084)$
Long-term investment rate of return 7.00%
Municipal bond rate 3.71%
Asset Class Target Allocation
Long-Term Expected
Rate of Return
Cash 2.0%2.5%
Fixed Income 15.0%5.2%
Managed Futures 4.0%5.0%
Absolute Return 8.0%5.5%
Long Short 8.0%6.0%
Gobal Public Equity 38.0%7.0%
Private Capital 25.0%9.2%
Total 100%
Page 182 of 374
86
Discount Rate - The discount rate used to measure the total pension liability was 7.0 percent. The projection of
cash flows used to determine the discount rate assumed that contributions from participating employers will be
made based on the actuarially determined rates based on the Board’s funding policy, which establishes the
contractually required rates under Colorado statutes. Based on those assumptions, the plan fiduciary net pension
was projected to be available to make all the projected future benefit payments of current plan members.
Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of
projected benefit payments to determine the total pension liability.
Sensitivity of the City’s net pension liability to changes in the discount rate - The following presents the
City’s net pension liability calculated using the discount rate of 7.0 percent, as well as what the City’s net pension
liability would be if it were calculated using a discount rate that is 1 percentage-point lower (6.5 percent) or 1-
percentage-point higher (8.5 percent) than the current rate:
Pension plan fiduciary net position - Detailed information about the pension plans fiduciary net position are
available in the separately issued FPPA financial report which can be obtained at www.fppaco.org.
Changes in net pension liability / (asset) for the City’s single-employer Nonemergency Pension Plan and the
City’s Police Officer, Firefighter and Volunteer Firefighter agent multiple-employer plans are listed below:
1% Decrease
(6.0%)
Discount
Rate (7.0%)
1% Increase
(8.0%)
Volunteer Firefighters net pension liability 42,836$ 39,320$ 36,185$
Schedule of Changes in the Net Pension Liability
for the pension plans and years shown
2020 2019 2019 2019
Nonemergency Police Officer Firefighter Volunteer
Plan Old Hire Plan Old Hire Plan Firefighter Plan
Total pension liability-beginning 44,469,994$ 7,870,872$ 7,970,111$ 72,623$
Changes for the year:
Service cost 401,781 - - -
Interest 2,763,819 559,479 564,052 4,617
Differences between expected and actual experience 180,393 224,503 120,920 -
Changes of assumptions 2,539,071 562,454 607,534 -
Benefit payments, including refunds of member contributions (3,055,168) (837,444) (915,390) (13,550)
Net change in total pension liability 2,829,896 508,992 377,116 (8,933)
Total pension liability-ending (a)47,299,890$ 8,379,864$ 8,347,227$ 63,690$
Plan fiduciary net position-beginning 37,572,375$ 3,852,998$ 5,220,997$ 22,987$
Changes for the year:
Contributions--employer 1,176,235 445,045 286,886 13,796
Contributions--member 135,257 - - -
Net investment income 4,304,331 466,936 629,202 3,358
Benefit payments, including refunds of member contributions (3,055,168) (837,444) (915,390) (13,550)
Administrative expense (30,960) (8,073) (8,699) (2,221)
Net change in plan fiduciary net position 2,529,695 66,464 (8,001) 1,383
Plan fiduciary net position-ending (b)40,102,070$ 3,919,462$ 5,212,996$ 24,370$
Plan net pension liability-ending (a-b)7,197,820$ 4,460,402$ 3,134,231$ 39,320$
Page 183 of 374
87
The annual pension cost, net pension obligation and related information for the Nonemergency, Police Officers-
Old Hire, Firefighters-Old Hire and Volunteer Firefighters pension funds for the current year are presented below:
Defined Contribution Retirement Plans
ICMA-RC Money Purchase Management Plan - Defined Contribution
Nonemergency Employees Money Purchase Plan (NEMP) - Defined Contribution
ICMA-RC Money Purchase Police Plan - Defined Contribution
ICMA-RC Money Purchase Management Plan
The City provides a 401(a) defined contribution plan for City management staff employees. The City contributes
10% percent of each eligible employee's base salary, and each eligible employee contributes 6% of base salary.
The Plan is administered by ICMA-RC. Management staff is eligible to participate upon employment, and all
contributions vest immediately.
NonEmergency Employees Money Purchase Plan (NEMP)
In December 1987, a majority of the employees classified as mid-managers, supervisors and confidential (MSC)
who were covered by the NonEmergency Employees Retirement Plan (NERP) requested the creation of a 401(a)
defined contribution plan. Because of this request, the NEMP was formed. The NEMP is administered by ICMA-
RC. All employees promoted into the MSC are offered the choice of remaining in the NERP, or joining the NEMP.
All eligible new hire MSC employees join the NEMP. The City contributes 7% of each employee's base salary to
the Plan, and each eligible employee contributes 3% of base salary. The City's contributions and account
earnings begin to vest when the employee has two years of service, and are fully vested after five years of
service. The City’s contributions and earnings for the employees who leave employment prior to fully vesting are
used to reduce the City's NEMP contribution requirement.
If a promoted employee with less than five years of credited service elects to join the NERP plan, the employee
immediately vests in the accrued benefit of the NERP and continues to accrue credited service towards vesting in
the NEMP.
ICMA-RC Money Purchase Police Plan (Police 401a)
Under the State of Colorado Fire and Police Pension Plan’s provision in the state statutes, the City established a
401(a) defined contribution plan for all police officers hired on or after April 8, 1978. This Plan is administered by
ICMA-RC. The Police Officers eligible for the Police 401a were given a one-time option in 2013 to elect a plan
from FPPA or remain in the Police 401a. No new Members are permitted after May 20, 2013. The City and
qualified employees each contribute 10% of the employee's base salary. In a defined contribution plan, benefits
depend solely on amounts contributed to the Plan plus investment earnings. Employee participation begins on
their date of employment. The City's contributions for each employee (and earnings allocated to the employee's
account) begin to vest when the employee has three years of service, and are fully vested after seven years of
Nonemergency Police Officers Firefighters Volunteer
Pension Plan Old Hire Old Hire Firefighters
urrent membership:
Inactive plan members
and beneficiaries receiving benefits 211 33 36 5
Inactive plan members
entitled to but not yet receiving benefits 51 ---
Active plan members 90 ---
352 33 36 5
ontribution Rates:
City 28.40%N/A N/A N/A
Plan members 3.0%N/A N/A N/A
nnual pension cost (APC)$1,303,216 $445,045 $286,866 $13,796
ontributions made $1,176,235 $445,045 $286,866 $13,796
et pension obligation $126,981 $0 $0 $0
ercentage of APC contributed 90%100%100%100%
ctuarial valuation date 1/1/2019 1/1/2020 1/1/2020 1/1/2019
Page 184 of 374
88
service. Non-vested City contributions and earnings thereon for employees who leave employment before seven
years of service are used to reduce the City's contribution requirement.
The authority to amend the provisions of the three defined contribution plans lies within the respective plan
documents, which state that the City Council may amend the terms of the plan provided that active or retired
Members’ benefits are not adversely affected.
There are no investments in, loans to, or leases with parties related to the plans. The plans are financed on a
pay-as-you-go basis with the expected benefits being budgeted annually within the General Fund and other funds
according to personnel assignments.
Required employer and employee contributions for the year ended December 31, 2020, are presented below:
Other - Deferred Compensation and Disability Benefits
The City has a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The
Plan is administered by ICMA-RC. Participation in the Plan is optional for all employees. The Plan allows
employees to defer a portion of their salary until future years. All plan assets are held in trust for the exclusive
benefit of the participants.
Police and Firefighters Disability Benefits. Statewide Death and Disability Plan is a cost-sharing multiple
employer defined benefit plan administered by the Fire and Police Pension Association of Colorado that provides
benefits for all the City’s police officers. The Plan is noncontributory for those hired prior to January 1, 1997. For
employees hired subsequent to January 1, 1997, the City and employee each contribute 1.5% of covered salary.
The coverage is both on and off duty and is for Members who have not met 25 years of accumulated service and
age 55. Colorado Statutes, Title 31, Article 31, Part 8, assign the authority to establish benefit provisions to the
state legislature. The City Council determines the contribution split between employees and the City. For the year
ended December 31, 2020 the City and employees each contributed $74,588.
FPPA issues a publicly available annual financial report that includes financial statements and required
supplementary information for the Statewide Death and Disability Plan that may be obtained on FPPA’s website
at http://www.fppaco.org.
E. Other Postemployment Benefits
Plan Description
The City of Englewood Retiree Health Insurance Assistance Plan (“the Retiree Assistance Plan”) is a single-
employer defined contribution post-employment heathcare plan. The City pays amounts that range from $50 to
$100 dependent on which employment contract (or policy) the individual was under while employed by the City.
The Retiree Assistance Plan does not issue a publicly available financial report.
Funding Policy. The plan is financed on a pay-as-you-go basis with the expected benefits being budgeted
annually within the General fund and other funds where appropriate. The plan has no assets and is not
administered through a trust that meets the criteria in paragraph 4 of GASB statement 75.
Annual OPEB Cost and Net OPEB Liability
The City’s OPEB expense for the year ended December 31, 2020 was $58,731. No forfeitures are included in
this OPEB expense amount.
City
Management NEMP Police
Employers required, which equal actual contributions:
Amount 199,106$ 1,078,436$ 97,553$
As a percent of covered payroll 10.00%7.00%10.00%
Employees required, which equal actual contributions:
Amount 119,464$ 462,187$ 97,553$
As a percent of covered payroll 6.00%3.00%10.00%
Page 185 of 374
89
Total OPEB liability is calculated as follows:
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB are:
Note 4. Tax, Spending and Debt Limitations
Article X, Section 20 of the Colorado Constitution, commonly known as the Taxpayer’s Bill of Rights (TABOR),
contains tax, spending, revenue and debt limitations, which apply to the State of Colorado and all local
governments.
Enterprises, defined as government-owned businesses authorized to issue revenue bonds and receiving less
than 10% of annual revenue in grants from all state and local governments combined, are excluded from the
provisions of TABOR. The City's management believes its Enterprise Funds, as listed in the Table of Contents,
qualify for this exclusion. Spending and revenue limits are determined based on the prior year's Fiscal Year
Spending adjusted for allowable increases based upon inflation and local growth. Fiscal Year Spending is
generally defined as expenditures plus reserve increases with certain exceptions. Revenue in excess of the
Fiscal Year Spending limit must be refunded unless the voters approve retention of such revenue.
On November 4, 1997, a majority of the City’s electors authorized the City to collect and spend or retain in a
reserve all revenues without regard to any limitations under TABOR. TABOR requires local governments to
establish Emergency Reserves. These reserves must be at least 3% of Fiscal Year Spending (excluding bonded
debt service). Local governments are not allowed to use the emergency reserves to compensate for economic
conditions, revenue shortfalls, or salary or benefit increases. The reserves are reported as restricted net position
or fund balance in the financial statements.
The City's management believes it is in compliance with the provisions of TABOR. However, TABOR is complex
and subject to interpretation. Many of the provisions, including the interpretation of how to calculate Fiscal Year
Spending limits, may require judicial interpretation.
Note 5. Significant Subsequent Event
Subsequent to December 31, 2020 the Federal Government passed the American Recovery Plan Act. This act
includes funding for state and local governments. While no funding has been received to date, the city expects to
receive is approximately $7.5 million dollars over the next two years.
2020
Total OPEB liability
Service cost -$
Interest on total OPEB liability 177,803
Changes of benefit terms -
Differences between expected and
actual experience of the total OPEB
liability -
Changes of assumptions (45,219)
Benefit payments (278,999)
Net change in total OPEB liability (146,415)
Total OPEB liability--beginning 4,792,523
Total OPEB liability--ending 4,646,108$
Year Ending Net Deferred
December 31 Outflows/(Inflows)
2021 (45,219)
2022 (45,219)
2023 (40,064)
2024 (512)
2025 (512)
Thereafter (1,201)
Total (132,726)
Page 186 of 374
90
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Page 187 of 374
CITY OF ENGLEWOOD, COLORADO
General Fund
Schedule of Revenues, Expenditures
and Changes in Fund Balance - Budget and Actual
For the Year Ended December 31, 2020
With Comparative Totals for December 31, 2019
Variance with
Final Budget -
Budgeted Amounts Actual Positive 2019
Revenues Original Final Amounts (Negative)Actual
Taxes
Property 4,604,000$ 4,604,000$ 4,605,878$ 1,878$ 4,018,337$
Specific ownership 525,000 525,000 527,933 2,933 577,106
Sales and use 32,649,281 32,649,281 31,848,763 (800,518) 31,436,477
Franchise 3,475,000 3,475,000 3,601,590 126,590 3,471,056
Hotel/motel 20,000 20,000 19,762 (238) 25,933
Total taxes 41,273,281 41,273,281 40,603,926 (669,355) 39,528,909
Licenses and Permits
Business licenses and permits 212,750 212,750 237,547 24,797 256,992
Building licenses and permits 1,249,193 1,249,193 1,411,554 162,361 1,657,075
Total licenses and permits 1,461,943 1,461,943 1,649,101 187,158 1,914,067
Intergovernmental
State shared revenue 1,294,953 1,294,953 1,218,299 (76,654) 1,541,971
Federal grants 9,600 9,600 2,886,881 2,877,281 37,821
State grants 76,800 76,800 49,198 (27,602) 70,787
Local grants - - 17,960 17,960 20,000
Payment in lieu of taxes 33,000 33,000 36,408 3,408 41,204
Total intergovernmental 1,414,353 1,414,353 4,208,746 2,794,393 1,711,783
Charges for Services
Recreation programs 2,714,142 2,714,142 997,687 (1,716,455) 2,306,642
General government 2,188,209 2,188,209 2,172,227 (15,982) 2,197,385
Public safety 17,000 17,000 18,278 1,278 26,237
Administration of joint venture 475,000 475,000 472,801 (2,199) 472,926
Court costs 92,092 92,092 52,042 (40,050) 81,437
Highway and street 114,510 114,510 94,583 (19,927) 100,490
Total charges for services 5,600,953 5,600,953 3,807,618 (1,793,335) 5,185,117
Fines and Forfeitures
Court fines 731,500 731,500 871,622 140,122 703,648
Library fines 10,000 10,000 2,413 (7,587) 8,750
Property and liability fines 600 600 8,947 8,347 16,826
Total fines and forfeitures 742,100 742,100 882,982 140,882 729,224
Net Investment Income 304,946 304,946 454,347 149,401 491,630
Contributions from component units 1,643,000 1,643,000 1,698,745 55,745 1,356,827
Other 522,099 522,099 498,394 (23,705) 663,141
Total Revenues 52,962,675 52,962,675 53,803,859 841,184 51,580,698
(Continued)
Schedules of Required Supplementary Information
91
Page 188 of 374
CITY OF ENGLEWOOD, COLORADO
General Fund
Schedule of Revenues, Expenditures
and Changes in Fund Balance - Budget and Actual
For the Year Ended December 31, 2020
With Comparative Totals for December 31, 2019
(Continued)
Variance with
Final Budget -
Budgeted Amounts Actual Positive 2019
Expenditures Original Final Amounts (Negative)Actual
Current:
General Government
Legislation
City Council 259,138$ 259,138$ 262,956$ (3,818)$ 246,113$
Board of Adjustments and Appeals 1,904 1,904 633 1,271 1,488
Planning and Zoning Commission 6,853 6,853 5,564 1,289 579
Library Board 3,000 3,000 407 2,593 2,987
Parks and Recreation Commission 3,000 3,000 894 2,106 866
Cultural Arts Commission 2,000 2,000 18 1,982 72
Code Enforcement Advisory Commission 500 500 - 500 -
Alliance for Commerce in Englewood 400 400 24 376 -
Transportation Advisory Commission 568 568 - 568 330
Keep Englewood Beautiful Comission 55,945 55,945 27,194 28,751 63,873
Historic Preservation Commission 1,500 1,500 60 1,440 196
Total Legislation 334,808 334,808 297,750 37,058 316,504
City Attorney 959,114 959,114 832,971 126,143 837,637
Municipal Court 1,262,559 1,262,559 1,048,016 214,543 1,074,700
City Manager
City Manager 931,312 931,312 658,649 272,663 526,864
City Clerk 485,062 485,062 452,042 33,020 343,756
Communications 694,073 894,073 862,329 31,744 412,464
Total City Manager 2,110,447 2,310,447 1,973,020 337,427 1,283,084
Community Development 2,842,103 3,642,103 3,619,986 22,117 2,379,527
Finance
Finance Administration 453,972 453,972 440,901 13,071 436,241
Accounting 536,611 536,611 560,907 (24,296) 523,907
Revenue and budget 387,348 387,348 374,484 12,864 398,094
Purchasing 190,112 190,112 180,869 9,243 218,840
Total Finance and
Administrative Services 1,568,043 1,568,043 1,557,161 10,882 1,577,082
Human Resources
HR Administration 982,615 982,615 774,246 208,369 751,635
Employee services 494,042 494,042 173,634 320,408 78,232
Total Human Resources 1,476,657 1,476,657 947,880 528,777 829,867
Information Technology 3,439,345 3,539,345 3,523,544 15,801 2,771,599
Contingency 428,691 428,691 336,370 92,321 217,075
Total General Government 14,421,767 15,521,767 14,136,698 1,385,069 11,287,075
(Continued)
92
Page 189 of 374
CITY OF ENGLEWOOD, COLORADO
General Fund
Schedule of Revenues, Expenditures
and Changes in Fund Balance - Budget and Actual
For the Year Ended December 31, 2020
With Comparative Totals for December 31, 2019
(Continued)
Variance with
Final Budget -
Budgeted Amounts Actual Positive 2019
Original Final Amounts (Negative)Actual
Public Safety
Police
Administration 1,090,311$ 1,090,311$ 1,176,903$ (86,592)$ 1,431,256$
Communications and records 1,589,160 1,589,160 1,441,281 147,879 1,400,160
Police operations 11,374,506 11,374,506 11,416,319 (41,813) 11,060,808
Neighborhood services 592,338 592,338 418,643 173,695 500,511
Total Police Department 14,646,315 14,646,315 14,453,146 193,169 14,392,735
Fire Services
Fire and Emergency Services Contract 6,469,932 6,469,932 6,444,084 25,848 6,270,077
Fire Operations 570,895 570,895 406,427 164,468 -
Total Fire Services 7,040,827 7,040,827 6,850,511 190,316 6,270,077
Total Public Safety 21,687,142 21,687,142 21,303,657 383,485 20,662,812
Public Works
Administration 524,841 524,841 491,664 33,177 332,161
Engineering 1,112,776 1,312,776 1,199,055 113,721 666,315
Streets and drainage 2,332,483 2,332,483 2,068,655 263,828 2,000,318
Traffic maintenance 949,411 949,411 893,268 56,143 801,960
General operations and maintenance 2,249,551 2,249,551 2,688,587 (439,036) 2,226,470
Total Public Works 7,169,062 7,369,062 7,341,229 27,833 6,027,224
Parks and Recreation
Administration 447,115 447,115 397,317 49,798 354,020
Recreation programs and operations 3,827,705 3,827,705 2,821,239 1,006,466 3,518,869
Parks 2,567,661 2,567,661 2,355,878 211,783 2,234,387
Total Parks and Recreation 6,842,481 6,842,481 5,574,434 1,268,047 6,107,276
Library Services 1,403,125 1,403,125 1,203,803 199,322 1,239,177
Debt Service
Principal 1,329,000 1,329,000 1,329,000 - 1,309,000
Interest and other charges 237,112 237,112 236,972 140 259,064
Total debt service 1,566,112 1,566,112 1,565,972 140 1,568,064
Total expenditures 53,089,689 54,389,689 51,125,793 3,263,896 46,891,628
Excess revenues over (under) expenditures (127,014) (1,427,014) 2,678,066 4,105,080 4,689,070
Other financing sources (uses)
Transfers in 127,014 127,014 127,014 - 123,599
Transfers out - - - - (3,100,000)
Total other financing sources 127,014 127,014 127,014 - (2,976,401)
Net change in fund balances - (1,300,000) 2,805,080 4,105,080 1,712,669
Fund Balance - beginning 19,240,667 19,240,667 22,130,855 2,890,188 20,418,186
Fund Balance - ending 19,240,667$ 17,940,667$ 24,935,935$ 6,995,268$ 22,130,855$
See Independent Auditor's Report
93
Page 190 of 374
2020 2019 2018 2017 2016 2015 2014
Total pension liability
Service cost 401,781$ 326,687$ 349,999$ 380,290$ 385,425$ 333,228$ 353,751$
Interest 2,763,819 2,805,826 2,790,599 2,752,138 2,694,146 2,683,902 2,616,664
Differences between expected and actual experience 180,393 20,284 144,652 213,113 187,626 (9,251) -
Changes of assumptions 2,539,071 - - - 2,028,456 - -
Benefit payments, including refunds of member contributions (3,055,168) (3,004,777) (2,801,839) (2,508,319) (2,282,400) (2,074,554) (1,885,640)
Net change in total pension liability 2,829,896 148,020 483,411 837,222 3,013,253 933,325 1,084,775
Total pension liability--beginning 44,469,994 44,321,974 43,838,563 43,001,341 39,988,088 39,054,763 37,969,988
Total pension liability--ending 47,299,890$ 44,469,994$ 44,321,974$ 43,838,563$ 43,001,341$ 39,988,088$ 39,054,763$
Plan fiduciary net position
Contributions--employer 1,176,235$ 1,151,759$ 1,203,145$ 1,254,382$ 1,226,140$ 1,265,441$ 1,153,840$
Contributions--member 135,257 140,505 154,740 170,877 176,847 183,405 185,075
Plan net investment income 4,304,331 5,568,182 (2,261,776) 4,674,850 2,805,088 (305,337) 1,529,955
Benefit payments, including refunds of member contributions (3,055,168) (3,004,777) (2,801,839) (2,508,319) (2,282,400) (2,074,554) (1,885,640)
Administrative expense (30,960) (24,064) (10,826) - (15,706) (87,915) (92,784)
Net change in plan fiduciary net position 2,529,695 3,831,605 (3,716,556) 3,591,790 1,909,969 (1,018,960) 890,446
Plan fiduciary net position--beginning 37,572,375 33,740,770 37,457,326 33,865,536 31,955,567 32,974,527 32,084,081
Plan fiduciary net position--ending 40,102,070$ 37,572,375$ 33,740,770$ 37,457,326$ 33,865,536$ 31,955,567$ 32,974,527$
Plan net pension liability--ending 7,197,820$ 6,897,619$ 10,581,204$ 6,381,237$ 9,135,805$ 8,032,521$ 6,080,236$
Plan fiduciary net position as a percentage of total liability 84.78%84.49%76.13%85.44%78.75%79.91%84.43%
Covered payroll 4,924,218$ 4,882,949$ 5,154,581$ 5,800,022$ 5,823,219$ 5,921,079$ 6,300,916$
Plan's net pension liability as a percentage of covered payroll 146.17%141.26%205.28%110.02%156.89%135.66%96.50%
Investment returns
Annual money-weighted rate of return, net of investment expe 11.64%16.86%-6.19%14.03%8.85%-1.20%4.52%
* The amounts presented for each fiscal year were determined as of 12/31
Up to 10 years of information will be presented as it becomes available
See Independent Auditor's Report
Nonemergency Pension Plan
for the last 10 years*
Schedule of Changes in the Net Pension Liability and Related Ratios
94Page 191 of 374
2020 2019 2018 2017 2016 2015
Total pension liability
Interest 559,479$ 579,107$ 612,150$ 630,450$ 623,735$ 643,718$
Differences between expected and actual experience 224,503 - (199,738) - 14,706 -
Changes of assumptions 562,454 - - - 346,977 -
Benefit payments, including refunds of member contributions (837,444) (844,059) (861,594) (886,847) (904,618) (915,494)
Net change in total pension liability 508,992 (264,952) (449,182) (256,397) 80,800 (271,776)
Total pension liability--beginning 7,870,872 8,135,824 8,585,006 8,841,403 8,760,603 9,032,379
Total pension liability--ending 8,379,864$ 7,870,872$ 8,135,824$ 8,585,006$ 8,841,403$ 8,760,603$
Plan fiduciary net position
Contributions--employer 445,045$ 445,045$ 445,045$ 434,671$ 451,389$ 442,700$
Contributions--member - - - - - -
Net investment income 466,936 5,974 570,932 216,957 85,692 319,096
Benefit payments, including refunds of member contributions (837,444) (844,059) (861,594) (886,847) (904,618) (915,494)
Administrative expense (8,073) (10,491) (8,077) (8,976) (7,693) (10,526)
Net change in plan fiduciary net position 66,464 (403,531) 146,306 (244,195) (375,230) (164,224)
Plan fiduciary net position--beginning 3,852,998 4,256,529 4,110,223 4,354,418 4,729,648 4,893,872
Plan fiduciary net position--ending 3,919,462$ 3,852,998$ 4,256,529$ 4,110,223$ 4,354,418$ 4,729,648$
Plan net pension liability--ending 4,460,402$ 4,017,874$ 3,879,295$ 4,474,783$ 4,486,985$ 4,030,955$
Plan fiduciary net position as a percentage of total liability 46.77%48.95%52.32%47.88%49.25%53.99%
Covered payroll N/A N/A N/A N/A N/A N/A
Plan's net pension liability as a percentage of covered payroll N/A N/A N/A N/A N/A N/A
*The amounts presented for each fiscal year were determined as of 12/31.
All amounts reported are based on actuarial reports calculated in the previous year.
Up to 10 years of information will be presented as it becomes available.
See Independent Auditor's Report
Schedule of Changes in the Net Pension Liability and Related Ratios
Police Officers Old Hire Pension Plan
for the last 10 years*
Schedules of Required Supplementary Information
95Page 192 of 374
2020 2019 2018 2017 2016 2015
Total pension liability
Interest 564,052$ 589,138$ 619,186$ 642,186$ 630,618$ 656,039$
Differences between expected and actual experience 120,920 - (83,986) - 72,443 -
Changes of assumptions 607,534 - - - 419,287 -
Benefit payments, including refunds of member contributions (915,390) (931,563) (939,959) (957,421) (978,436) (1,010,928)
Net change in total pension liability 377,116 (342,425) (404,759) (315,235) 143,912 (354,889)
Total pension liability--beginning 7,970,111 8,312,536 8,717,295 9,032,530 8,888,618 9,243,507
Total pension liability--ending 8,347,227$ 7,970,111$ 8,312,536$ 8,717,295$ 9,032,530$ 8,888,618$
Plan fiduciary net position
Contributions--employer 286,886$ 283,390$ 283,390$ 222,800$ 231,369$ 237,746$
Net investment income 629,202 9,605 793,208 305,148 123,540 461,838
Benefit payments, including refunds of member contributions (915,390) (931,563) (939,959) (957,421) (978,436) (1,010,928)
Administrative expense (8,699) (11,351) (8,829) (11,830) (10,464) (14,067)
Net change in plan fiduciary net position (8,001) (649,919) 127,810 (441,303) (633,991) (325,411)
Plan fiduciary net position--beginning 5,220,997 5,870,916 5,743,106 6,184,409 6,818,400 7,143,811
Plan fiduciary net position--ending 5,212,996$ 5,220,997$ 5,870,916$ 5,743,106$ 6,184,409$ 6,818,400$
Plan net pension liability--ending 3,134,231$ 2,749,114$ 2,441,620$ 2,974,189$ 2,848,121$ 2,070,218$
Plan fiduciary net position as a percentage of total liability 62.45%65.51%70.63%65.88%68.47%76.71%
Covered payroll N/A N/A N/A N/A N/A N/A
Plan's net pension liability as a percentage of covered payroll N/A N/A N/A N/A N/A N/A
*The amounts presented for each fiscal year were determined as of 12/31.
All amounts reported are based on actuarial reports calculated in the previous year.
Up to 10 years of information will be presented as it becomes available.
See Independent Auditor's Report
Schedule of Changes in the Net Pension Liability and Related Ratios
Firefighters Old Hire Pension Plan
for the last 10 years*
Schedules of Required Supplementary Information
96Page 193 of 374
2020 2019 2018 2017 2016 2015
Total pension liability
Interest 4,617$ 6,571$ 7,543$ 6,604$ 5,752$ 7,293$
Differences between expected and actual experience - (11,568) - 20,903 - 19,074
Changes of assumptions - (145) - 6,601 (14,520) 16,419
Benefit payments, including refunds of member contributions (13,550) (19,350) (21,600) (21,600) (21,600) (21,600)
Net change in total pension liability (8,933) (24,492) (14,057) 12,508 (30,368) 21,186
Total pension liability--beginning 72,623 97,115 111,172 98,664 129,032 107,846
Total pension liability--ending 63,690$ 72,623$ 97,115$ 111,172$ 98,664$ 129,032$
Plan fiduciary net position
Contributions--employer 13,796$ 13,796$ 5,975$ 5,975$ 1,591$ 1,591$
Net investment income 3,358 203 5,039 2,229 1,409 5,504
Benefit payments, including refunds of member contributions (13,550) (19,350) (21,600) (21,600) (21,600) (21,600)
Administrative expense (2,221) (1,822) (2,262) (443) (1,312) (557)
Net change in plan fiduciary net position 1,383 (7,173) (12,848) (13,839) (19,912) (15,062)
Plan fiduciary net position--beginning 22,987 30,160 43,008 56,847 76,759 91,821
Plan fiduciary net position--ending 24,370$ 22,987$ 30,160$ 43,008$ 56,847$ 76,759$
Plan net pension liability--ending 39,320$ 49,636$ 66,955$ 68,164$ 41,817$ 52,273$
Plan fiduciary net position as a percentage of total liability 38.26%31.65%31.06%38.69%57.62%59.49%
Covered payroll N/A N/A N/A N/A N/A N/A
Plan's net pension liability as a percentage of covered payroll N/A N/A N/A N/A N/A N/A
*The amounts presented for each fiscal year were determined as of 12/31.
All amounts reported are based on actuarial reports calculated in the previous year.
Up to 10 years of information will be presented as it becomes available.
See Independent Auditor's Report
Schedule of Changes in the Net Pension Liability and Related Ratios
Volunteer Firefighters Old Hire Pension Plan
for the last 10 years*
Schedules of Required Supplementary Information
97Page 194 of 374
2020 2019 2018 2017 2016 2015 2014
City's proportion of the net pension liability/(asset)0.847%0.885%0.973%0.992%1.005%0.609%0.609%
City's proportionate share of the net pension liability/(asset)(479,107)$ (1,118,317)$ (1,400,090)$ 358,531$ (17,713)$ (687,748)$ (544,913)$
City's covered payroll 5,908,127$ 5,483,380$ 5,112,748$ 3,268,489$ 3,262,486$ 3,367,345$ 2,117,480$
City's proportionate share of the net pension liability/(asset) as a
percentage of its covered-employee payroll 8.1%20.4%27.4%11.0%0.5%20.4%25.7%
Plan fiduciary net position as a percentage of the total pension
liability 101.9%95.2%106.3%98.2%100.1%106.8%105.8%
*The amounts presented for each fiscal year were determined as of 12/31.
All amounts reported are based on actuarial reports calculated in the previous year.
Up to 10 years of information will be presented as it becomes available.
See Independent Auditor's Report
Schedule of the City's Proportionate Share of the Net Pension Liability
Police Officers Statewide Defined Benefit Pension Plan
last 10 fiscal years*
98Page 195 of 374
2020 2019 2018 2017 2016 2015 2014
City's proportion of the net pension liability/(asset)1.129%1.091%1.100%1.788%1.828%1.809%1.655%
City's proportionate share of the net pension liability/(asset)(219,863) (150,629) (214,232) (194,650) (192,510) (214,535) (168,781)
City's covered payroll 186,493 180,169 167,554 234,323 240,695 223,922 123,500
City's proportionate share of the net pension liability/(asset) as a
percentage of its covered-employee payroll 117.9%83.6%127.9%83.1%82.2%95.8%136.7%
Plan fiduciary net position as a percentage of the total pension
liability 130.1%123.5%138.9%125.8%129.4%140.6%139.0%
*The amounts presented for each fiscal year were determined as of 12/31.
All amounts reported are based on actuarial reports calculated in the previous year.
Up to 10 years of information will be presented as it becomes available.
See Independent Auditor's Report
Schedule of the City's Proportionate Share of the Net Pension Liability
Police Officers Statewide Hybrid Pension Plan - Defined Benefit Component
last 10 fiscal years*
Schedules of Required Supplementary Information
99Page 196 of 374
Schedule of Net Pension Liability and Pension Expense
for the pension plans and years shown
2020 2019 2018 2017 2016 2015
Net Pension (Asset)/Liability
Nonemergency Plan 7,197,820$ 6,897,619$ 10,581,204$ 6,381,237$ 9,135,805$ 8,032,521$
Police Officer Old Hire Plan 4,460,402 4,017,874 3,879,295 4,474,783 4,486,985 4,030,955
Firefighter Old Hire Plan 3,134,231 2,749,114 2,441,620 2,974,189 2,848,121 2,070,218
Volunteer Firefighter Plan 39,320 49,636 66,955 68,164 41,817 52,273
Police Officers Statewide Defined Benefit (SWDB) Plan (479,107) (1,118,317) (1,400,090) 358,531 (17,713) (687,748)
Police Officers Statewide Hybrid (SWH) Plan (219,863) (150,629) (214,232) (194,650) (192,510) (214,535)
Total Net Pension (Asset)/Liability 14,132,803$ 12,445,297$ 15,354,752$ 14,062,254$ 16,302,505$ 13,283,684$
Pension (Income)/Expense
Nonemergency Plan 1,581,154$ 1,065,877$ 1,630,616$ 1,853,831$ 2,318,331$ 465,487$
Police Officer Old Hire Plan 1,114,656 364,383 147,169 404,796 711,802 131,670
Firefighter Old Hire Plan 982,995 295,566 167,622 324,891 730,307 65,446
Volunteer Firefighter Plan (5,797) (4,320) 32,006 32,006 (11,590) 35,748
Police Officers Statewide Defined Benefit (SWDB) Plan 422,274 (412,382) (758,700) 655,366 522,453 18,724
Police Officers Statewide Hybrid (SWH) Plan 23,476 71,170 (554,921) (19,192) (33,224) 44,394
Total Pension (Income)/Expense 4,118,758$ 1,380,294$ 663,792$ 3,251,698$ 4,238,079$ 761,469$
Up to 10 years of information will be presented as it becomes available.
See Independent Auditor's Report
Schedules of Required Supplementary Information
100Page 197 of 374
Contributions Percentage Contributions Percentage Contributions Percentage Contributions Percentage
Year Actuarially in relation to of covered Actuarially in relation to of covered Actuarially in relation to of covered Actuarially in relation to of covered
Ended required required Covered payroll required required Covered payroll required required Covered payroll required required Covered payroll
12/31 contribution contributions payroll contirbuted contribution contributions payroll contirbuted contribution contributions payroll contirbuted contribution contributions payroll contirbuted
2011 936,781 936,781 7,654,420 12.2%340,010 340,010 173,045 196.5%112,425 112,425 92,860 121.1%4,801 4,801 - N/A
2012 954,781 954,781 7,061,581 13.5%340,010 340,010 - N/A 154,023 154,023 - N/A 4,801 4,801 - N/A
2013 854,568 1,067,519 6,374,407 16.7%442,700 442,700 - N/A 237,746 237,746 - N/A 6,320 6,320 - N/A
2014 1,153,840 1,153,840 6,300,916 18.3%442,700 442,700 - N/A 237,746 237,746 - N/A 1,591 1,591 - N/A
2015 1,265,441 1,265,441 5,921,079 21.4%434,671 451,389 - N/A 222,800 231,369 - N/A 1,591 1,591 - N/A
2016 1,226,140 1,226,140 5,823,219 21.1%434,671 434,671 - N/A 222,800 222,800 - N/A 5,975 5,975 - N/A
2017 1,254,382 1,254,382 5,800,022 21.6%445,045 462,162 - N/A 283,390 294,290 - N/A 5,975 5,975 - N/A
2018 1,203,145 1,203,145 5,154,581 23.3%445,045 445,045 - N/A 283,390 283,390 - N/A 5,975 5,975 - N/A
2019 1,151,759 1,152,506 4,882,949 23.6%414,667 445,045 - N/A 286,886 286,886 - N/A 13,796 13,796 - N/A
2020 1,303,216 1,176,235 4,508,561 26.1%414,667 445,045 - N/A 286,886 286,886 - N/A 13,796 13,796 - N/A
See Independent Auditor's Report
Schedules of Required Supplementary Information
Pension Plan Pension Plan
Firefighters Old Hire
Pension Plan
Volunteer Firefighters
Pension Plan
Schedules of Employer Contributions
for the years ended December 31
Single Employer and Agent-Multiple Employer Pension Plans
Police Officers Old HireNonemergency Employees
101Page 198 of 374
2020 2019 2018 2017 2016 2015 2014 2013
Police Officers Statewide Defined Benefit (SWDB) Plan
Contractually required contribution 537,946$ 499,491$ 318,174$ 326,849$ 326,249$ 326,370$ 336,734$ 211,748$
Contributions in relation to the
contractually required contribution 537,946 499,491 318,174 326,849 326,249 326,370 336,734 211,748
Contribution deficiency (excess)-$ -$ -$ -$ -$ -$ -$ -$
Covered employee payroll 5,908,127$ 5,483,380$ 3,179,303$ 3,268,489$ 3,262,486$ 3,263,702$ 3,367,345$ 2,117,480$
Contributions as % of covered payroll 9.11%9.11%10.01%10.00%10.00%10.00%10.00%10.00%
Police Officers Statewide Hybrid Pension Plan - Defined Benefit Component
Contractually required contribution 18,649$ 18,017$ 17,392$ 16,753$ 23,125$ 24,069$ 22,392$ 12,350$
Contributions in relation to the
contractually required contribution 18,649 18,017 17,392 16,753 23,125 24,069 22,392 12,350
Contribution deficiency (excess)-$ -$ -$ -$ -$ -$ -$ -$
Covered employee payroll 186,493$ 180,170$ 173,923$ 167,564$ 231,234$ 240,695$ 223,922$ 123,500$
Contributions as % of covered payroll 10.00%10.00%10.00%10.00%10.00%10.00%10.00%10.00%
These plans were first offered to employees in 2013.
* The amounts presented for each fiscal year were determined as of 12/31
Up to 10 years of information will be presented as it becomes available.
See Independent Auditor's Report
Schedules of Employer Contributions
Cost-Sharing Multiple-Employer Pension Plans
for the years ended December 31*
Schedules of Required Supplementary Information
102Page 199 of 374
2020 2019
Total OPEB liability
Service cost -$ 86,977$
Interest on total OPEB liability 177,803 163,386
Changes of assumptions (45,219) (223,164)
Benefit payments (278,999) (254,649)
Net change in total OPEB liability (146,415) (227,450)
Total OPEB liability--beginning 4,792,523 5,019,973
Total OPEB liability--ending 4,646,108$ 4,792,523$
Covered payroll 32,471,045$ 30,527,543$
Total OPEB liability as a percentage of covered payroll 14.31%15.70%
Notes to schedule:
The plan is funded on a pay-as-you-go basis and
there are no assets being accumulated in trust to
pay benefits.
Canges of assumptions reflect a change in the discount rate each year.
The following are the discount rates usied in each period:
2020 3.71%
2019 3.71%
All amounts reported are based on actuarial reports calculated at 12/31 of the previous year.
Up to 10 years of information will be presented as it becomes available.
See Independent Auditor's Report
Schedule of Changes in Total OPEB Liability and Related Ratios
for the last 10 fiscal years
Schedules of Required Supplementary Information
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CITY OF ENGLEWOOD, COLORADO
Notes to the Required Supplementary Information
December 31, 2020
Note 1. Stewardship, Compliance and Accountability
A. Budgetary Information
The governmental fund type annual budgets are adopted on a basis consistent with generally accepted
accounting principles for all funds except the capital projects funds and certain special revenue funds
(Conservation Trust and Open Space Funds), which adopt project-length budgets. The proprietary fund type
annual budgets are adopted on a non-GAAP modified accrual budgetary basis. All annual appropriations
lapse at year-end. Budgets are not adopted for the pension trust funds.
The appropriated budget is prepared by fund, department, division, and object. The legal level of budgetary
control is at the department level for the General Fund and at the fund level for all other legally adopted
funds. Supplemental appropriations and transfers of appropriations between departments and/or funds
require the approval of the City Council. The City Manager may transfer any unencumbered appropriation
from one expenditure classification to another within the same department.
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Note 2. Schedules of Employer Pension Contributions-Actuarial Information
Police Officers Old Hire Firefighters Old Hire
Agent-Multiple Employer Pension Plans Agent-Multiple Employer Pension Plans
Actuarial valuation date 1/1/2020 Actuarial valuation date 1/1/2020
Actuarial cost method Entry Age Actuarial cost method Entry Age
Level amount, Open Level amount, Open
Remaining amortization period N/A Remaining amortization period N/A
Asset valuation method 5 year smoothed market Asset valuation method 5 year smoothed market
Actuarial assumptions:Actuarial assumptions:
Investment rate of return 6.5%Investment rate of return 6.5%
Projected salary increases*N/A Projected salary increases*N/A
*Includes inflation at 2.5%*Includes inflation at 2.5%
Cost of living adjustments None Cost of living adjustments None
Mortality rates were based on the RP-2014 Mortality rates were based on the RP-2014
combined healthy annuitant table with future combined healthy annuitant table with future
generational improvements using scale:BB generational improvements using sc BB
Changes in actuarial assumptions:Changes in actuarial assumptions:
Mortality rates now based on the MP-2017 scale Mortality rates now based on the MP-2017 scale
Investment rate of return changed to 6.5%Investment rate of return changed to 6.5%
Nonemergency Employees Volunteer Firefighters
Single Employer Pension Plan Agent-Multiple Employer Pension Plans
Actuarial valuation date 1/1/2019 Actuarial valuation date 1/1/2019
Actuarial cost method Entry Age Actuarial cost method Entry Age
Level amount, Closed Level amount, Open
Remaining amortization period 15 years Remaining amortization period 5 years
Asset valuation method 5 year moving average Asset valuation method 5 year smoothed market
Actuarial assumptions:Actuarial assumptions:
Investment rate of return 6.0%Investment rate of return 7.00%
Projected salary increases*2.8-5.8%
*Includes inflation at 2.5%Off-Duty mortality rates were based on the MP-2017
Cost of living adjustments None with a 50% multiplier
Off-Duty Blue Collar mortality rates based on the RP-2014 table
Mortality rates were based on the RP-2000 with a 55% multiplier
combined healthy annuitant table with future
generational improvements using scale:BB Assumed withdrawal rate of 20% of members age 50 and
eligible for a terminated vested benefit
Changes in actuarial assumptions:
Reduce nominal investment assumption from 6.50% to 6.00%
Mortality rates now based on the MP-2019 scale
Amortization method
Amortization method Amortization method
Amortization method
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THIS PAGE LEFT BLANK INTENTIONALLY
106
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Nonmajor Governmental Funds
Special Revenue Funds
Special Revenue Funds account for the proceeds of specific revenue sources that are legally
restricted to expenditure for specified purposes.
Conservation Trust Fund – Accounts for the acquisition of parks and open space land not previously
owned by the City and for improvements to existing park and recreation facilities. Financing is provided
by State Lottery funds.
Open Space Fund – Accounts for the acquisition of parks and open space land not previously owned by
the City and for improvements to existing park and recreation facilities. Financing is provided from the
Arapahoe County Open Space Sales Tax. The Open Space Tax was originally voter approved
on January 1, 2004 and after a voter approved extension will now expire on December 31, 2023.
Donors Fund – Accounts for funds donated to the City for various specified activities.
Malley Center Trust Fund – Accounts for a trust established by Elsie Malley to be used for the benefit
of the Malley Senior Recreation Center.
Parks and Recreation Trust Fund – Accounts for a trust established by the City, financed primarily by
donations, to be used exclusively for specific park and recreation projects.
Debt Service Funds
Debt Service Funds account for the accumulation of resources and payment of general
obligation bond principal and interest from governmental resources.
General Obligation Bonds Fund – Accounts for the accumulation of monies for payment of General
Obligation Bond principal and interest.
Capital Projects Funds
Capital Projects Funds account for financial resources to be used for the acquisition and/or
construction of major capital facilities (other than those financed by proprietary funds).
Public Improvement Fund – Accounts for the acquisition and/or construction of major capital
improvements and facilities. Financing is provided primarily from building and vehicle use taxes.
Capital Projects Fund – Accounts for the acquisition and/or construction of major capital improvements
and facilities. Financing is provided primarily with transfers from other City Funds.
Police Headquarters Construction Fund -- Accounts for the construction of the, voter approved,
police headquarters building.
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Malley Parks and
Conservation Open Center Recreation
Trust Space Donors Trust Trust
Assets
Cash and investments 2,121,997$ 1,599,069$ 835,198$ 388,511$ 483,743$
Receivables:
Property taxes - - - - -
Sales and use - - - - -
Interest 6,966 7,093 2,840 1,379 1,728
Accounts - - 2,000 - -
Intergovernmental - 375,000 - - -
Total assets 2,128,963$ 1,981,162$ 840,038$ 389,890$ 485,471$
Liabilities and fund balances
Liabilities:
Accounts payable -$ 39,323$ 37,171$ -$ -$
Unearned revenue - - 19,790 - -
Other liabilities - 1,529 - - -
Total liabilities - 40,852 56,961 - -
Deferred Inflows of Resources
Deferred revenue-property tax - - - - -
Fund balances:
Restricted for:
Parks and recreation 2,128,963 1,940,310 15,273 389,890 -
Law enforcement - - 39,217 - -
Debt service - - - - -
Committed to:
Capital projects - - - - -
Parks and recreation - - - - 485,471
Assigned to:
Parks and recreation - - 599,963 - -
Law enforcement - - 33,217 - -
Other purposes - - 95,407 - -
Total fund balances 2,128,963 1,940,310 783,077 389,890 485,471
Total liabilities deferred
inflows and fund balances 2,128,963$ 1,981,162$ 840,038$ 389,890$ 485,471$
See Independent Auditor's Report
CITY OF ENGLEWOOD, COLORADO
Combining Balance Sheet
Nonmajor Governmental Funds
December 31, 2020
Special Revenue Funds
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Debt Service Capital Projects Funds Total
General Nonmajor
Obligation Public Capital Police Governmental
Bonds Improvement Projects Headquarters Funds
654,717$ 8,677,488$ 3,591,503$ 3,683,883$ 22,036,109$
2,916,000 - - - 2,916,000
- 173,494 - - 173,494
6,471 32,468 14,197 13,412 86,554
- - - - 2,000
- 9,481 98,945 - 483,426
3,577,188$ 8,892,931$ 3,704,645$ 3,697,295$ 25,697,583$
-$ 75,659$ 152,610$ 200,918$ 505,681$
- - - - 19,790
2,444 - - - 3,973
2,444 75,659 152,610 200,918 529,444
2,916,000 - - - 2,916,000
- - - - 4,474,436
- - - 3,496,377 3,535,594
658,744 - - - 658,744
- 8,817,272 3,552,035 - 12,369,307
- - - - 485,471
- - - - 599,963
- - - - 33,217
- - - - 95,407
658,744 8,817,272 3,552,035 3,496,377 22,252,139
3,577,188$ 8,892,931$ 3,704,645$ 3,697,295$ 25,697,583$
109
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Malley Parks and
Conservation Open Center Recreation
Trust Space Donors Trust Trust
Revenues
Property taxes -$ -$ -$ -$ -$
Vehicle use tax - - - - -
Building use tax - - - - -
Intergovernmental 356,440 1,479,268 58,418 - -
Charges for services - - 2,142 - -
Net investment income 41,395 47,812 15,483 7,421 10,034
Contributions - - 83,514 200 -
Other - - - - -
Total revenues 397,835 1,527,080 159,557 7,621 10,034
Expenditures
Current:
General government - - - - -
Public safety - - 14,383 - -
Public works - - - - -
Culture and recreation 97,128 617,797 77,901 - -
Capital outlay 146,741 1,079,361 - - -
Debt service:
Principal - - - - -
Interest - - - - -
Total expenditures 243,869 1,697,158 92,284 - -
Excess revenues over (under) expenditures 153,966 (170,078) 67,273 7,621 10,034
Other financing sources (uses)
Transfers in - - - - -
Transfers out - - - - -
Total other financing sources (uses)- - - - -
Net change in fund balances 153,966 (170,078) 67,273 7,621 10,034
Fund balances - beginning 1,974,997 2,110,388 715,804 382,269 475,437
Fund balances - ending 2,128,963$ 1,940,310$ 783,077$ 389,890$ 485,471$
See Independent Auditor's Report
CITY OF ENGLEWOOD, COLORADO
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended December 31, 2020
Special Revenue Funds
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Debt Service Capital Projects Funds Total
General Nonmajor
Obligation Public Capital Police Governmental
Bonds Improvement Projects Headquarters Funds
2,790,082$ -$ -$ -$ 2,790,082$
- 2,142,373 - - 2,142,373
- 1,966,136 - - 1,966,136
- 539,343 98,945 - 2,532,414
- - - - 2,142
46,557 182,937 108,973 90,445 551,057
- - - - 83,714
- 41,575 1,357 - 42,932
2,836,639 4,872,364 209,275 90,445 10,110,850
29,101 267,090 699,854 - 996,045
- 38,090 450,116 143,843 646,432
- 3,109,704 363,569 - 3,473,273
- 230,921 141,377 - 1,165,124
- 118,984 - 301,909 1,646,995
1,920,000 - - - 1,920,000
1,373,663 - - - 1,373,663
3,322,764 3,764,789 1,654,916 445,752 11,221,532
(486,125) 1,107,575 (1,445,641) (355,307) (1,110,682)
- - 700,000 - 700,000
- (827,014) - (827,014)
- (827,014) 700,000 - (127,014)
(486,125) 280,561 (745,641) (355,307) (1,237,696)
1,144,869 8,536,711 4,297,676 3,851,684 23,489,835
658,744$ 8,817,272$ 3,552,035$ 3,496,377$ 22,252,139$
111
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CITY OF ENGLEWOOD, COLORADO
Conservation Trust Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
Project Budget and Actual - Budgetary Basis
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Project
Project Actual Budget 2019
Budgets Amounts Remaining Actual
Revenues
Lottery proceeds 356,440$ 356,440$ -$ 391,645$
Net investment income 41,395 41,395 - 49,341
Total revenues 397,835 397,835 - 440,986
Expenditures
Current:
Culture and recreation 795,567 97,128 698,439 169,106
Capital outlay 1,096,570 146,741 949,829 60,991
Total expenditures 1,892,137 243,869 1,648,268 230,097
Net change in fund balances (1,494,302)$ 153,966 1,648,268$ 210,889
Fund balances - beginning 1,974,997 1,764,108
Fund balances - ending 2,128,963 1,974,997
Less: Fund Balance Designated for Completion of Projects (1,648,268) (1,574,138)
Unappropriated fund balance 480,695$ 400,859$
See Independent Auditor's Report
112
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CITY OF ENGLEWOOD, COLORADO
Open Space Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
Project Budget and Actual - Budgetary Basis
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Project
Project Actual Budget 2019
Budgets Amounts Remaining Actual
Revenues
Open Space Tax Shareback 977,153$ 977,153$ -$ 900,860$
Open Space Grants 502,115 502,115 - 146,850
Net investment income 47,811 47,811 - 57,921
Total revenues 1,527,079 1,527,079 - 1,105,631
Expenditures
Current:
Culture and recreation 1,481,751 617,797 863,954 288,333
Capital outlay 2,261,835 1,079,361 1,182,474 487,051
Total expenditures 3,743,586 1,697,158 2,046,428 775,384
Net change in fund balances (2,216,507)$ (170,079) 2,046,428$ 330,247
Fund balances - beginning 2,708,443 2,378,196
Fund balances - ending 2,538,364 2,708,443
Less: Fund Balance Designated for Completion of Projects (2,046,428) (2,533,438)
Unappropriated fund balance 491,936$ 175,005$
See Independent Auditor's Report
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Variance with
Final Budget -
Budget Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Intergovernmental 9,560$ 58,418$ 48,858$ 38,529$
Charges for services 28,500 2,142 (26,358) 9,777
Net investment income 10,000 15,483 5,483 18,457
Contributions 26,025 83,514 57,489 51,827
Total revenues 74,085 159,557 85,472 118,590
Expenditures
Current:
General government 93,000 - 93,000 -
Public Safety 30,000 14,383 15,617 4,577
Culture and recreation 365,060 77,901 287,159 17,858
Capital outlay - - - 27,000
Total expenditures 488,060 92,284 395,776 49,435
Net change in fund balances (413,975) 67,273 481,248 69,155
Fund balances - beginning 652,209 715,804 425,140 646,649
Fund balances - ending 238,234$ 783,077$ 906,388$ 715,804$
See Independent Auditor's Report
With Comparative Totals for the Year Ended December 31, 2019
CITY OF ENGLEWOOD, COLORADO
Donors Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
For the Year Ended December 31, 2020
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CITY OF ENGLEWOOD, COLORADO
Malley Center Trust Fund
Variance with
Final Budget -
Budget Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Contributions 1,500$ 200$ (1,300)$ 140,650$
Net investment income 1,500 7,421 5,921 6,399
Total revenues 3,000 7,621 4,621 147,049
Expenditures
Culture and recreation 35,000 - 35,000 727
Total expenditures 35,000 - 35,000 727
Net change in fund balances (32,000) 7,621 39,621 146,322
Fund balances - beginning 203,947 382,269 104,619 235,947
Fund balances - ending 171,947$ 389,890$ 144,240$ 382,269$
See Independent Auditor's Report
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
With Comparative Totals for the Year Ended December 31, 2019
For the Year Ended December 31, 2020
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CITY OF ENGLEWOOD, COLORADO
Variance with
Final Budget -
Budget Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Net investment income 2,500$ 10,034$ 7,534$ 12,554$
Total revenues 2,500 10,034 7,534 12,554
Expenditures
Current
Culture and recreation 20,000 - 20,000 -
Total expenditures 20,000 - 20,000 -
Net change in fund balances (17,500) 10,034 27,534 12,554
Fund balances - beginning 460,383 475,437 602,105 462,883
Fund balances - ending 442,883$ 485,471$ 629,639$ 475,437$
See Independent Auditor's Report
With Comparative Totals for the Year Ended December 31, 2019
Parks and Recreation Trust Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
For the Year Ended December 31, 2020
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CITY OF ENGLEWOOD, COLORADO
General Obligation Bonds Debt Service Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance with
Final Budget -
Budget Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Taxes 2,815,000$ 2,790,082$ (24,918)$ 3,304,715$
Net investment income 4,500 46,557 42,057 64,739
Total revenues 2,819,500 2,836,639 17,139 3,369,454
Expenditures
General government 39,600 29,101 10,499
Debt service:36,247
Principal 1,920,000 1,920,000 -
Interest 1,375,713 1,373,663 2,050 1,840,000
Total expenditures 3,335,313 3,322,764 12,549 3,323,210
Net change in fund balances (515,813) (486,125) 29,688 46,244
Fund balances - beginning 1,085,812 1,144,869 84,543 1,098,625
Fund balances - ending 569,999$ 658,744$ 114,231$ 1,144,869$
See Independent Auditor's Report
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CITY OF ENGLEWOOD, COLORADO
Public Improvement Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
Project Budget And Actual - Budgetary Basis
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Project
Project Budget 2019
Budgets Actual Remaining Actual
Revenues
Vehicle use tax 2,142,373$ 2,142,373$ -$ 2,343,709$
Building use tax 1,966,136 1,966,136 - 1,845,868
Intergovernmental 539,343 539,343 - 198,530
Net investment income 182,937 182,937 - 215,361
Total revenues 4,830,789 4,830,789 - 4,603,468
Expenditures
Current:
General government 377,801 267,090 110,711 8,320
Public safety 38,090 38,090 - 84,340
Public works 8,013,834 3,109,704 4,904,130 2,688,804
Culture and recreation 748,049 230,921 517,128 51,742
Capital outlay 1,701,356 118,984 1,582,372 197,745
Total expenditures 10,879,130 3,764,789 7,114,341 3,030,951
Excess revenues over (under) expenditures (6,048,341) 1,066,000 (7,114,341) 1,572,517
Other financing sources (uses)
Transfers in 41,575 41,575 - -
Transfers out (827,014) (827,014)- (123,599)
Total other financing sources (uses)(785,439) (785,439) - (123,599)
Net change in fund balances (6,833,780)$ 280,561 (7,114,341)$ 1,448,918
Fund balances - beginning 8,536,711 7,087,793
Fund balances - ending 8,817,272 8,536,711
Less: Fund Balance Designated for Completion of Projects (7,114,341) (5,355,492)
Unappropriated fund balance 1,702,931$ 3,181,219$
See Independent Auditor's Report
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CITY OF ENGLEWOOD, COLORADO
Capital Projects Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
Project Budget And Actual - Budgetary Basis
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Project
Project Budget 2019
Budgets Actual Remaining Actual
Revenues
Intergovernmental revenues 98,945$ 98,945$ -$ -$
Net investment income 108,973 108,973 - 170,215
Other 1,357 1,357 - 1,454
Total revenues 209,275 209,275 - 171,669
Expenditures
Current:
General government 1,284,837 699,854 584,983 296,835
Public safety 835,467 450,116 385,351 5,120
Public works 1,019,877 363,569 656,308 233,933
Culture and recreation 358,796 141,377 217,419 32,243
Capital outlay 500,000 - 500,000 1,957,120
Total expenditures 3,998,977 1,654,916 2,344,061 2,525,251
Excess expenditures over revenues (3,789,702) (1,445,641) 2,344,061 (2,353,582)
Other financing sources (uses)
Transfers in 700,000 700,000 - 3,100,000
Net change in fund balances (3,089,702)$ (745,641) 2,344,061$ 746,418
Fund balances - beginning 4,297,676 3,551,258
Fund balances - ending 3,552,035 4,297,676
Less: Fund Balance Designated for Completion of Projects (2,344,061) (3,251,176)
Unappropriated fund balance 1,207,974$ 1,046,500$
See Independent Auditor's Report
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CITY OF ENGLEWOOD, COLORADO
Police Headquarters Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
Project Budget And Actual - Budgetary Basis
For the Year Ended December 31, 2020
Project
Project Budget
Budget Actual Remaining
Revenues
Net investment income 90,445$ 90,445$ -$
Total revenues 90,445 90,445 -
Expenditures
Current:
Public safety 576,892 143,843 433,049
Capital outlay 2,314,353 301,909 2,012,444
Total expenditures 2,891,245 445,752 2,445,493
Excess expenditures over revenues (2,800,800) (355,307) 2,445,493
Net change in fund balances (2,800,800)$ (355,307) 2,445,493$
Fund balances - beginning 3,851,684
Fund balances - ending 3,496,377
Less: Fund Balance Designated for Completion of Projects (2,445,493)
Unappropriated fund balance 1,050,884$
See Independent Auditor's Report
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Proprietary Funds
Enterprise Funds
Enterprise Funds account for operations (a) that are financed and operated in a manner
similar to private business enterprises—where the intent of City Council is that costs
(expenses, including depreciation) of providing goods or services to the general public on a
continuing basis be financed or recovered primarily through user charges; or (b) where
Council has decided that periodic determination of revenues earned, expenses incurred,
and/or net income is appropriate for capital maintenance, public policy, management control,
accountability, or other purposes.
Water Fund – Accounts for revenues and expenses associated with providing water services
to City of Englewood residents.
Sewer Fund – Accounts for revenues and expenses associated with providing wastewater
services to the City of Englewood residents and some county residents.
Golf Course Fund – Accounts for revenues and expenses associated with the operations of
the Englewood Municipal Golf Course.
Storm Drainage Fund – Accounts for revenues and expenses associated with maintaining the
City’s storm drainage system.
Concrete Utility Fund – Accounts for revenues and expenses associated with maintaining the
City’s sidewalks, curbs and gutters.
Housing Rehabilitation Fund – Accounts for revenues and expenses associated with the
City’s housing rehabilitation program.
Internal Service Funds
Internal Service Funds account for the financing of goods or services provided by one
department to other departments of the City, and to other governmental units, on a cost
reimbursement basis.
ServiCenter Fund – Accounts for the financing of automotive repairs and services provided
by the ServiCenter to other departments of the City, or to other governmental units, on a
cost reimbursement basis.
Capital Equipment Replacement Fund – Accounts for the accumulation of funds for the
scheduled replacement of City-owned equipment and vehicles.
Employee Benefits Fund – Accounts for the administration of providing City employee
benefit programs: medical, dental, life, and disability insurance.
Risk Management Fund – Accounts for the administration of maintaining property and
liability and workers’ compensation insurance.
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CITY OF ENGLEWOOD, COLORADO
Water Fund
Schedule of Revenues, Expenditures and Changes in Funds Available -
Budget and Actual (Budgetary Basis)
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance with
Final Final Budget -
Budget Actual Positive 2019
Amount Amounts (Negative)Actual
Revenues
Water sales 6,493,742$ 6,734,491$ 240,749$ 6,188,680$
Raw water sales 2,000,000 2,765,732 765,732 2,664,853
City ditch revenues 40,000 34,790 (5,210) 38,804
System development fees 36,467 475,725 439,258 209,050
Net investment income 58,472 346,724 288,252 387,124
Late fees 23,000 4,365 (18,635) 19,081
Water meter sales 23,000 76,991 53,991 63,274
Rentals 10,507 12,005 1,498 11,880
Other 105,135 550,945 445,810 266,172
Bond Proceeds - - - 2,607,833
Total revenues 8,790,323 11,001,768 2,211,445 12,456,751
Expenditures
Source of supply 1,926,892 2,187,201 (260,309) 1,342,190
Power and pumping 730,787 656,430 74,357 585,805
Purification 2,310,627 1,871,562 439,065 1,957,069
Transmission and distribution 920,870 859,666 61,204 904,992
Personnel services 744,832 579,185 165,647 265,412
Customer accounting and collection 500,000 461,585 38,415 461,585
Commodities and contractual services 951,852 667,352 284,500 541,500
Franchise tax 184,012 190,614 (6,602) 174,365
Capital outlay 2,870,635 - 2,870,635 68,524
Debt service:
Principal payments 655,000 655,000 - 170,000
Interest expense 300,000 282,586 17,414 336,448
Payment to refunding escrow agent - - - 2,624,819
Total expenditures 12,095,507 8,411,181 3,684,326 9,432,709
Excess revenues over (under) expenditures (3,305,184)$ 2,590,587 5,895,771$ 3,024,042$
Adjustments to GAAP Basis
Depreciation (1,044,725)
Capital Outlay -
Debt principal 655,000
Change in Net Position, GAAP Basis 2,200,862$
See Independent Auditor's Report
122
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CITY OF ENGLEWOOD, COLORADO
Sewer Fund
Schedule of Revenues, Expenditures and Changes in Funds Available -
Budget and Actual (Budgetary Basis)
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance with
Final Final Budget -
Budget Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Disposal services 18,673,350$ 19,055,863$ 382,513$ 17,533,506$
System development fees 180,000 372,766 192,766 332,560
Net investment income 95,000 272,816 177,816 321,312
Late fees 96,613 49,923 (46,690) 124,598
Other - 877 877 666
Total revenues 19,044,963 19,752,245 707,282 18,312,642
Expenditures
Joint Venture operations 8,841,561 8,520,478 321,083 8,166,598
Joint Venture capital 5,529,000 3,481,669 2,047,331 3,146,683
Personnel services 1,185,523 1,050,411 135,112 894,990
Customer accounting and collection 1,230,000 1,107,681 122,319 1,107,556
Commodities and contractual services 1,074,236 321,991 752,245 799,348
Franchise tax 486,452 570,015 (83,563) 524,088
Debt service:
Principal payments 3,360,428 3,360,428 - 3,258,759
Interest expense 715,635 670,156 45,479 752,695
Total expenditures 22,422,835 19,082,829 3,340,006 18,650,717
Excess revenues over (under) expenditures (3,377,872)$ 669,416 4,047,288$ (338,075)$
Adjustments to GAAP Basis
Depreciation (67,410)
Debt principal 3,360,428
Change in Net Position, GAAP Basis 3,962,434$
See Independent Auditor's Report
123
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CITY OF ENGLEWOOD, COLORADO
Golf Course Fund
Schedule of Revenues, Expenditures and Changes in Funds Available -
Budget and Actual (Budgetary Basis)
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance-
Variance with
Final Final Budget -
Budget Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Green fees 1,275,000$ 998,319$ (276,681)$ 1,016,121$
Rentals 416,000 330,455 (85,545) 404,782
Driving range 300,000 407,282 107,282 299,883
Merchandise sales 200,000 160,822 (39,178) 142,887
Concessions 36,000 18,250 (17,750) 36,000
Memberships 15,000 194,404 179,404 119,577
Learning center 22,000 19,250 (2,750) 22,000
Net investment income 5,300 37,418 32,118 40,005
Other 43,500 22,682 (20,818) 53,403
Total revenues 2,312,800 2,188,882 (123,918) 2,134,658
Expenditures
Personnel services 879,917 879,488 429 959,744
Commodities and contractual services 864,131 781,735 82,396 731,641
Cost of goods sold 125,000 106,906 18,094 105,932
Capital outlay 205,000 127,336 77,664 44,194
Debt service:
Principal payments 95,000 95,000 - 95,000
Interest expense 109,016 116,632 (7,616) 119,833
Total expenditures 2,278,064 2,107,097 170,967 2,056,344
Excess revenues over (under) expenditures 34,736$ 81,785 47,049$ 78,314$
Adjustments to GAAP Basis
Depreciation (309,398)
Capital Outlay 127,336
Debt principal 95,000
Change in Net Position, GAAP Basis (5,277)$
See Independent Auditor's Report
124
Page 221 of 374
CITY OF ENGLEWOOD, COLORADO
Storm Drainage Fund
Schedule of Revenues, Expenditures and Changes in Funds Available -
Budget and Actual (Budgetary Basis)
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance with
Final Budget -
Final Actual Positive 2019
Budget Amounts (Negative)Actual
Revenues
Storm drainage services 672,069$ 1,224,068$ 551,999$ 871,878$
Net investment income 10,445 26,682 16,237 33,809
Total revenues 682,514 1,250,750 568,236 905,687
Expenditures
Storm drainage system 7,257 170,081 (162,824) 35,097
Personnel services 403,334 238,472 164,862 133,479
Commodities and contractual services 342,648 289,373 53,275 238,528
Capital outlay 100,000 - 100,000 520,000
Debt service:
Principal payments 105,000 105,000 - 105,000
Interest expense 5,730 5,256 474 7,641
Total expenditures 963,969 808,182 155,787 1,039,745
(281,455)$ 442,568 724,023$ (134,058)$
Adjustments to GAAP Basis
Depreciation (106,366)
Capital Outlay -
Debt principal 105,000
Change in Net Position, GAAP Basis 441,202$
See Independent Auditor's Report
Excess revenues over (under) expenditures
125
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CITY OF ENGLEWOOD, COLORADO
Concrete Utility Fund
Schedule of Revenues, Expenditures and Changes in Funds Available -
Budget and Actual (Budgetary Basis)
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance with
Final Final Budget -
Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Concrete repair and maintenance fees 850,000$ 867,505$ 17,505$ 865,139$
Late fees 2,600 660 (1,940) 2,115
Net investment income 20,000 25,714 5,714 32,647
Total revenues 872,600 893,879 21,279 899,901
Expenditures
Personnel services 227,064 173,703 53,361 255,394
Commodities and contractual services 44,558 203,798 (159,240) 66,321
Capital outlay 725,000 290,223 434,777 326,234
Total expenditures 996,622 667,724 328,898 647,949
(124,022)$ 226,155 350,177$ 251,952$
Adjustments to GAAP Basis
Depreciation (418,942)
Capital Outlay 290,223
Change in Net Position, GAAP Basis 97,436$
See Independent Auditor's Report
Excess revenues over (under) expenditures
Budget
126
Page 223 of 374
CITY OF ENGLEWOOD, COLORADO
Housing Rehabilitation Fund
Schedule of Revenues, Expenditures and Changes in Funds Available -
Budget and Actual (Budgetary Basis)
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance with
Final Final Budget -
Budget Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Grant income 110,600$ 126,665$ 16,065$ 99,291$
Loan interest income 21,000 15,216 (5,784) 29,276
Net investment income 10,000 19,583 9,583 25,144
Other 600 2,101 1,501 613
Total revenues 142,200 163,565 21,365 154,324
Expenditures
Customer accounting and collection 16,000 - 16,000 11,230
Grants to individuals 160,600 127,249 33,351 88,246
Commodities and contractual services 221,200 60,350 160,850 59,060
Total expenditures 397,800 187,599 210,201 158,536
(255,600)$ (24,034) 231,566$ (4,212)$
Adjustments to GAAP Basis
Depreciation -
Debt principal -
Change in Net Position, GAAP Basis (24,034)$
See Independent Auditor's Report
Excess revenues over (under) expenditures
127
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CITY OF ENGLEWOOD, COLORADO
Combining Statement of Net Position
Internal Service Funds
December 31, 2020
Capital
Servi-Equipment Employee
Center Replacement Benefits
Assets
Current assets:
Cash and investments 1,748,342$ 4,230,643$ 605,877$
Interest receivable 6,430 14,685 2,314
Accounts receivable 45,507 - -
Inventories 128,758 - -
Total current assets 1,929,037 4,245,328 608,191
Capital assets not being depreciated 340,097 - -
Capital assets, net of accumulated depreciation 1,561,106 2,629,394 -
Total assets 3,830,240 6,874,722 608,191
Liabilities
Current liabilities:
Accounts payable 58,853 30,826 57,962
Accrued payroll and related liabilities 16,144 - 14,590
Claims payable - - -
Total current liabilities 74,997 30,826 72,552
Total liabilities 74,997 30,826 72,552
Net position
Invested in capital assets 1,901,203 2,629,394 -
Unrestricted 1,854,040 4,214,502 535,639
Total net position 3,755,243$ 6,843,896$ 535,639$
See Independent Auditor's Report
128
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Risk
Management Total
2,330,884$ 8,915,746$
8,089 31,518
- 45,507
- 128,758
2,338,973 9,121,529
- 340,097
- 4,190,500
2,338,973 13,652,126
16,574 164,215
1,914 32,648
747,158 747,158
765,646 944,021
765,646 944,021
- 4,530,597
1,573,327 8,177,508
1,573,327$ 12,708,105$
129
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Capital
Servi-Equipment
Center Replacement
Operating revenues
Billings to departments 1,096,096$ 829,660$
Other charges for services 147,477 -
Total operating revenues 1,243,573 829,660
Operating expenses
Cost of goods sold 591,842 -
Personnel services 658,043 -
Commodities and contractual services 442,427 7,786
Depreciation 85,443 653,020
Insurance expense:
Medical - -
Life - -
Long-term disability - -
Employee assistance program - -
Unemployment - -
General liability - -
Workers' compensation - -
Claims expense:
Dental - -
General liability - -
Workers' compensation - -
Total operating expenses 1,777,755 660,806
Operating income (loss)(534,182) 168,854
Nonoperating revenues (expense)
Net investment income 43,279 77,011
Gain on disposition of equipment - 98,829
Other - -
Total nonoperating revenues 43,279 175,840
Income (loss) before contributions (490,903) 344,694
Capital contributions - other - 28,188
Change in net position (490,903) 372,882
Total net position - beginning 4,246,146 6,471,014
Total net position - ending 3,755,243$ 6,843,896$
See Independent Auditor's Report
CITY OF ENGLEWOOD, COLORADO
Combining Statement of Revenues, Expenses and Changes in Fund Net Position
Internal Service Funds
For the Year Ended December 31, 2020
130
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Employee Risk
Benefits Management Total
5,634,094$ 1,511,236$ 9,071,086$
- - 147,477
5,634,094 1,511,236 9,218,563
- - 591,842
58,891 70,767 787,701
113,606 3,097 566,916
- - 738,463
4,410,082 - 4,410,082
223,663 - 223,663
74,711 - 74,711
25,773 - 25,773
160,576 - 160,576
- 592,361 592,361
- 171,387 171,387
295,875 - 295,875
- 482,210 482,210
- 374,534 374,534
5,363,177 1,694,356 9,496,094
270,917 (183,120) (277,531)
12,855 49,222 182,367
- - 98,829
55,117 1,868 56,985
67,972 51,090 338,181
338,889 (132,030) 60,650
- - 28,188
338,889 (132,030) 88,838
196,750 1,705,357 12,619,267
535,639$ 1,573,327$ 12,708,105$
131
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Capital
Servi-Equipment
Center Replacement
Cash flows from operating activities
Cash received from interfund charges 1,096,735$ 829,660$
Cash received from customers 134,268 -
Cash payments to suppliers for goods and services (979,037) (10,046)
Cash paid to employees for services (701,602) -
Other cash receipts - -
Net cash provided (used) by operating activities (449,636) 819,614
Cash flows from capital and related financing activities
Acquisition and construction of capital assets (15,725) (428,386)
Proceeds from sale of assets - 128,511
Net cash (used) by capital and related financing activities (15,725) (299,875)
Cash flows from investing activities
Net investment income 43,707 74,636
Net cash provided by investing activities 43,707 74,636
Net increase (decrease) in cash and cash equivalents (421,654) 594,375
Cash and cash equivalents - beginning 2,169,996 3,636,268
Cash and cash equivalents - ending 1,748,342$ 4,230,643$
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:
Operating income (loss)(534,182)$ 168,854$
Adjustments to reconcile operating income (loss) to net
cash provided by operating activities:
Depreciation 85,443 653,020
Miscellaneous nonoperating income - -
Effect of changes in operating assets and liabilities:
Accounts receivable (12,570) -
Inventories 22,929 -
Accounts payable 32,304 (2,260)
Accrued payroll and related liabilities (43,560) -
Claims and judgements payable --
Total adjustments 84,546 650,760
Net cash provided (used) by operating activities (449,636)$ 819,614$
Noncash investing, capital and financing activities
Contributions of capital assets from other funds -$ 28,188$
See Independent Auditor's Report
CITY OF ENGLEWOOD, COLORADO
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended December 31, 2020
132
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Employee Risk
Benefits Management Total
5,634,094$ 1,511,236$ 9,071,725$
- - 134,268
(5,245,234) (1,298,576) (7,532,893)
(106,567) (92,198) (900,367)
55,117 1,868 56,985
337,410 122,330 829,718
- - (444,111)
-- 128,511
- - (315,600)
11,083 48,956 178,382
11,083 48,956 178,382
348,493 171,286 692,500
257,384 2,159,598 8,223,246
605,877$ 2,330,884$ 8,915,746$
270,917$ (183,120)$ (277,531)$
- - 738,463
55,117 1,868 56,985
- - (12,570)
- - 22,929
4,337 3,495 37,876
7,039 (21,431) (57,952)
- 321,518 321,518
66,493 305,450 1,107,249
337,410$ 122,330$ 829,718$
-$ -$ 28,188$
133
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CITY OF ENGLEWOOD, COLORADO
ServiCenter Fund
Schedule of Revenues, Expenditures and Changes in Funds Available -
Budget and Actual (Budgetary Basis)
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance with
Final Final Budget -
Budget Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Billings:
Garage:
Vehicle maintenance 1,079,765$ 450,239$ (629,526)$ 1,072,550$
Direct charges 671,508 343,285 (328,223) 482,027
Intergovernmental 175,000 146,838 (28,162) 176,281
Subtotal garage revenues 1,926,273 940,362 (985,911) 1,730,858
Administration:
Building rentals 288,020 288,021 1 480,831
Stores charges 25,000 14,551 (10,449) 20,406
Subtotal administrative revenues 313,020 302,572 (10,448) 501,237
Total billings to departments 2,239,293 1,242,934 (996,359) 2,232,095
Net investment income 10,220 43,279 33,059 44,594
Other 4,000 639 (3,361) 7,887
Total revenues 2,253,513 1,286,852 (966,661) 2,284,576
Expenditures
Garage:
Personnel services 781,386 703,302 78,084 585,705
Cost of goods sold 767,525 580,649 186,876 668,448
Commodities and contractual services 191,086 209,761 (18,675) 123,461
Subtotal garage expenditures 1,739,997 1,493,712 246,285 1,377,614
Administration:
Personal services 135,275 (45,259) 180,534 8,166
Commodities and contractual services 403,932 302,385 101,547 132,634
Cost of goods sold - 11,193 (11,193) 16,001
Capital outlay - 15,725 (15,725) 1,476
Subtotal administrative
expenditures 539,207 284,044 255,163 158,277
Total expenditures 2,279,204 1,777,756 501,448 1,535,891
Excess revenues over (under) expenditures (25,691) (490,904) (465,213) 748,685
Funds available - beginning 927,518 2,297,854 2,297,854 1,549,169
Funds available - ending 901,827$ 1,806,950$ 1,832,641$ 2,297,854$
See Independent Auditor's Report
134
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CITY OF ENGLEWOOD, COLORADO
Capital Equipment Replacement Fund
Schedule of Revenues, Expenditures and Changes in Funds Available -
Budget and Actual (Budgetary Basis)
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance with
Final Final Budget -
Budget Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Billings to departments 829,662$ 829,661$ (1)$ 891,749$
Proceeds from sale of equipment - 128,511 128,511 56,518
Net investment income 15,300 77,011 61,711 91,539
Other - 28,188 28,188 34,952
Total revenues 844,962 1,063,371 218,409 1,074,758
Expenditures
Capital outlay 2,200,987 486,256 1,714,731 671,235
Commodities and contractual services 22,000 7,786 14,214 14,115
Total expenditures 2,222,987 494,042 1,728,945 192,265
Excess revenues over (under) expenditures (1,378,025) 569,329 1,947,354 882,493
1,921,626 4,108,576 1,208,692 3,226,083
543,601$ 4,677,905$ 3,156,046$ 4,108,576$
See Independent Auditor's Report
Funds available - beginning
Funds available - ending
135
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CITY OF ENGLEWOOD, COLORADO
Employee Benefits Fund
Schedule of Revenues, Expenditures and Changes in Funds Available -
Budget and Actual (Budgetary Basis)
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance with
Final Final Budget -
Budget Actual Positive 2019
Amounts Amounts (Negative)Actual
Revenues
Billings to departments:
Medical 5,867,003$ 4,425,668$ (1,441,335)$ 4,583,301$
Dental 427,745 419,182 (8,563) 247,926
Life 75,060 170,272 95,212 172,987
Long-term disability 74,100 83,536 9,436 84,754
Administrative fees 544,700 535,436 (9,264) 568,422
Other 54,600 55,117 517 54,623
Net investment income - 12,855 12,855 4,315
Total revenues 7,043,208 5,702,066 (1,341,142) 5,716,328
Expenditures
Insurance expense:
Medical 5,811,503 4,410,082 1,401,421 4,754,085
Life 75,060 223,663 (148,603) 230,143
Long-term disability 74,100 74,711 (611) 80,444
Employee assistance program 57,600 25,773 31,827 8,626
Unemployment 64,000 160,576 (96,576) 27,606
Claims expense:
Dental 423,335 295,875 127,460 387,387
Personal services 119,286 58,891 60,395 115,778
Commodities and contractual services 42,903 113,606 (70,703) 17,841
Total expenditures 6,667,787 5,363,177 1,304,610 5,621,910
Excess revenues over (under) expenditures 375,421 338,889 (36,532) 94,418
485,483 196,750 (1,077,131) 102,332
860,904$ 535,639$ (1,113,663)$ 196,750$
See Independent Auditor's Report
Funds available - beginning
Funds available - ending
136
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CITY OF ENGLEWOOD, COLORADO
Risk Management Fund
Schedule of Revenues, Expenditures and Changes in Funds Available -
Budget and Actual (Budgetary Basis)
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Variance with
Final Final Budget -
Budget Actual Positive 2019
Original Amounts Amounts (Negative)Actual
Revenues
Billings to departments:
Property and liability 794,965$ 794,965$ 809,542$ 14,577$ 804,068$
Workers' compensation 696,187 696,187 701,694 5,507 566,123
Insurance Reimbursement 2,000 2,000 - (2,000) 86,269
Other 500 500 1,868 1,368 8,553
Net investment income 7,200 7,200 49,222 42,022 49,305
Total revenues 1,500,852 1,500,852 1,562,326 61,474 1,514,318
Expenditures
Insurance:
General liability 535,630 535,630 592,361 (56,731) 515,789
Workers' compensation 197,956 197,956 171,387 26,569 182,569
Claims:
General liability 225,403 475,403 482,210 (6,807) 123,304
Workers' compensation 348,730 348,730 374,534 (25,804) 129,183
Personal services 152,287 152,287 70,767 81,520 137,058
Commodities and contractual services 9,698 9,698 3,097 6,601 15,298
Total expenditures 1,469,704 1,719,704 1,694,356 25,348 1,103,201
Excess revenues over (under) expenditures 31,148 (218,852) (132,030) 86,822 411,117
1,333,604 1,333,604 1,705,357 831,468 1,294,240
1,364,752$ 1,114,752$ 1,573,327$ 918,290$ 1,705,357$
Funds available - beginning
Funds available - ending
137
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Englewood Environmental Foundation
This fund is used to account for the activities of the Englewood Environmental Foundation, Inc.
Englewood McLellan Reservoir Foundation
This fund is used to account for the activities of the Englewood McLellan Reservoir Foundation, Inc.
Englewood Urban Renewal Authority
This fund is used to account for the activities of the Englewood Urban Renewal Authority.
Component Units
138
Page 235 of 374
CITY OF ENGLEWOOD, COLORADO
Englewood Environmental Foundation
Statements of Net Position
December 31, 2020
With Comparative Totals for December 31, 2019
Assets 2020 2019
Current assets
Cash and investments 1,043,522$ 689,700$
Interest receivable 4,515 3,125
Accounts receivable 10,759 83,458
Prepaid expense 82,724 85,122
Lease receivable - current 1,363,000 1,329,000
Total current assets 2,504,520 2,190,405
Noncurrent assets
Lease receivable 2,794,832 4,144,232
Capital assets
Land and improvements 8,496,257 8,496,257
Site development 10,772,213 10,772,213
Streets 4,841,536 4,841,536
Parking structure 3,956,348 3,956,348
Rail bridge 2,017,170 2,017,170
Other improvements 159,229 159,229
Operating machinery and equipment 26,032 26,032
Total capital assets 30,268,785 30,268,785
Less accumulated depreciation (19,796,918) (19,144,177)
Total capital assets, net 10,471,867 11,124,608
Total assets 15,771,219 17,459,245
Deferred Outflows of Resources
Deferred charge on refunding 17,168 30,768
Liabilities
Current liabilities
Accounts payable 380,957 237,317
Interest payable 7,376 9,724
Certificates of participation - current 1,363,000 1,329,000
Total current liabilities 1,751,333 1,576,041
Noncurrent liabilities
Certificates of participation 2,812,000 4,175,000
Total liabilities 4,563,333 5,751,041
Net position
Invested in capital assets 6,296,867 5,620,608
Unrestricted 4,928,187 6,118,364
Total net position 11,225,054$ 11,738,972$
See Independent Auditor's Report
139
Page 236 of 374
CITY OF ENGLEWOOD, COLORADO
Englewood Environmental Foundation
Statements of Revenues, Expenses and Changes in Fund Net Position
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
2020 2019
Operating revenues
Common area maintenance 1,192,221$ 1,161,998$
Operating expenses
Common area maintenance 955,954 1,161,998
Professional services 43,798 76,293
Legal 101,113 73,117
Insurance 5,619 12,317
Depreciation 652,741 652,741
Total operating expenses 1,759,225 1,976,466
Operating loss (567,004) (814,468)
Nonoperating revenues (expenses)
Net investment income 17,591 15,456
Lease interest income 100,250 128,248
Interest expense (100,250) (128,248)
Other 35,495 33,833
Total nonoperating revenues (expenses)53,086 49,289
Change in net position (513,918) (765,179)
Net position - beginning 11,738,972 12,504,151
Net position - ending 11,225,054$ 11,738,972$
See Independent Auditor's Report
140
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CITY OF ENGLEWOOD, COLORADO
Englewood Environmental Foundation
Statements of Cash Flows
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
Cash flows from operating activities 2020 2019
Cash received from customers 1,264,920$ 1,161,998$
Cash payments to suppliers for goods and services (960,446) (1,178,838)
Other cash received 35,495 33,833
Net cash (used) by operating activities 339,969 16,993
Cash flows from capital and related financing activities
Lease principal received 1,363,000 1,329,000
Lease interest received 100,250 107,850
Principal paid on long-term debt (1,363,000) (1,329,000)
Interest paid on long-term debt (100,250) (107,850)
Net cash provided by capital and related financing activities - -
Cash flows from investing activities
Net investment income 13,853 16,699
Net increase (decrease) in cash and cash equivalents 353,822 33,692
Cash and cash equivalents - beginning 689,700 656,008
Cash and cash equivalents - ending 1,043,522$ 689,700$
Reconciliation of operating (loss) to net cash
(used) by operating activities:
Operating loss (567,004)$ (814,468)$
Adjustments to reconcile operating loss to net cash
(used) by operating activities:
Depreciation 652,741 652,741
Miscellaneous nonoperating income 35,495 33,833
Effect of changes in operating assets and liabilities:
Accounts receivable 72,699 (41,378)
Prepaid expense 2,398 2,192
Accounts payable 143,640 184,073
Total adjustments 906,973 831,461
Net cash (used) by operating activities 339,969$ 16,993$
See Independent Auditor's Report
141
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CITY OF ENGLEWOOD, COLORADO
Englewood McLellan Reservoir Foundation, Inc.
Statements of Net Position
December 31, 2020
With Comparative Totals for December 31, 2019
Assets 2020 2019
Current assets
Cash and investments 122,045$ 257,123$
Interest receivable 1,294 1,814
Prepaid insurance 5,608 10,508
Total current assets 128,947 269,445
Capital assets
Land and improvements 5,706,166 5,706,166
Total assets 5,835,113 5,975,611
Liabilities
Current liabilities
Retainage payable 47,391 38,508
Unearned revenue 39,147 26,359
Total current liabilities 86,538 64,867
Noncurrent liabilities
Lease Deposit - 10,000
Total liabilities 86,538 74,867
Net position
Invested in capital assets 5,706,166 5,706,166
Unrestricted 42,409 194,578
Total net position 5,748,575$ 5,900,744$
See Independent Auditor's Report
142
Page 239 of 374
CITY OF ENGLEWOOD, COLORADO
Englewood McLellan Reservoir Foundation, Inc.
Statements of Revenues, Expenses and Changes in Fund Net Position
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
2020 2019
Operating revenues
Charges for services 1,698,745$ 1,627,609$
Operating expenses
Professional services 193,329 880,040
Insurance 11,836 12,640
Legal 2,479 8,260
General administrative and office 15 157
Total operating expenses 207,659 901,097
Operating Income (loss)1,491,086 726,512
Nonoperating revenues (expenses)
Net investment income 5,490 13,033
Other 50,000 395,000
Contributions to primary government (1,698,745) (1,356,827)
Total nonoperating revenues (expenses)(1,643,255) (948,794)
Change in net position (152,169) (222,282)
Net position - beginning 5,900,744 6,123,026
Net position - ending 5,748,575$ 5,900,744$
See Independent Auditor's Report
143
Page 240 of 374
CITY OF ENGLEWOOD, COLORADO
Englewood McLellan Reservoir Foundation, Inc.
Statements of Cash Flows
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
2020 2019
Cash flows from operating activities
Cash received from customers 1,756,433$ 2,022,609$
Cash payments to suppliers for goods and services (198,776) (862,559)
Net cash provided (used) by operating activities 1,557,657 1,160,050
Cash flows from noncapital financing activities
Contributions from (to) primary government (1,698,746) (1,356,827)
Cash flows from investing activities
Net investment income 6,011 13,053
Net increase (decrease) in cash and cash equivalents (135,078) (183,724)
Cash and cash equivalents - January 1,257,123 440,847
Cash and cash equivalents - December 31,122,045$ 257,123$
Reconciliation of operating income (loss) to net
cash provided (used) by operating activities:
Operating income (loss)1,491,086$ 726,512$
Adjustments to reconcile operating income (loss) to net cash
provided (used) by operating activities:
Miscellaneous income 50,000 395,000
Prepaid insurance 4,900 30
Unearned revenue 2,788 -
Retainage payable 8,883 38,508
Total adjustments 66,571 433,538
Net cash provided (used) by operating activities 1,557,657$ 1,160,050$
See Independent Auditor's Report
144
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CITY OF ENGLEWOOD, COLORADO
Englewood Urban Renewal Authority
Balance Sheet
December 31, 2020
With Comparative Totals for December 31, 2019
2020 2019
Assets
Cash and investments 476,489$ 352,364$
Interest receivable 1,547 1,144
Note receivable 1,117,093 1,188,277
Land held for resale 71,626 71,626
Total assets 1,666,755 1,613,411
Liabilities
Total liabilities - -
Fund Balance
Nonspendable 1,117,093 1,188,277
Assigned 549,662 425,134
Total fund balance 1,666,755$ 1,613,411$
See Independent Auditor's Report
145
Page 242 of 374
CITY OF ENGLEWOOD, COLORADO
Englewood Urban Renewal Authority
Statements of Revenues, Expenditures and Changes in Fund Balance
For the Year Ended December 31, 2020
With Comparative Totals for the Year Ended December 31, 2019
2020 2019
Revenues
Interest income 54,344$ 53,335$
Total revenue 54,344 53,335
Expenditures
Professional services 1,000 1,141
Excess revenues over (under) expenditures 53,344 52,194
Net Change in fund balance 53,344 52,194
Fund balance - beginning 1,613,411 1,561,217
Fund balance - ending 1,666,755$ 1,613,411$
See Independent Auditor's Report
146
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Financial Planning 02/01
The public report burden for this information collection is estimated to average 380 hours annually. Form # 350-050-36
City or County:
December 2020
YEAR ENDING :
December 2020
This Information From The Records Of: City of Englewood Prepared By: Christine Hart
Phone: 303-783-6885
A. Local B. Local C. Receipts from D. Receipts from
Motor-Fuel Motor-Vehicle State Highway-Federal Highway
Taxes Taxes User Taxes Administration
1. Total receipts available
2. Minus amount used for collection expenses
3. Minus amount used for nonhighway purposes
4. Minus amount used for mass transit
5. Remainder used for highway purposes
AMOUNT AMOUNT
A. Receipts from local sources:A. Local highway disbursements:
1. Local highway-user taxes 1. Capital outlay (from page 2)461,331
a. Motor Fuel (from Item I.A.5.) 2. Maintenance:2,061,599
b. Motor Vehicle (from Item I.B.5.) 3. Road and street services:
c. Total (a.+b.) a. Traffic control operations 884,659
2. General fund appropriations 3,111,657 b. Snow and ice removal 148,490
3. Other local imposts (from page 2)192,311 c. Other 424,014
4. Miscellaneous local receipts (from page 2)2,314,625 d. Total (a. through c.)1,457,163
5. Transfers from toll facilities 4. General administration & miscellaneous 373,789
6. Proceeds of sale of bonds and notes: 5. Highway law enforcement and safety 2,621,411
a. Bonds - Original Issues 6. Total (1 through 5)6,975,293
b. Bonds - Refunding Issues B. Debt service on local obligations:
c. Notes 1. Bonds:
d. Total (a. + b. + c.)0 a. Interest 0
7. Total (1 through 6)5,618,593 b. Redemption 0
B. Private Contributions c. Total (a. + b.)0
C. Receipts from State government 2. Notes:
(from page 2)1,356,700 a. Interest 0
D. Receipts from Federal Government b. Redemption 0
(from page 2)0 c. Total (a. + b.)0
E. Total receipts (A.7 + B + C + D)6,975,293 3. Total (1.c + 2.c)0
C. Payments to State for highways 0
D. Payments to toll facilities 0
E. Total disbursements (A.6 + B.3 + C + D)6,975,293
Opening Debt Amount Issued Redemptions Closing Debt
A. Bonds (Total)0
1. Bonds (Refunding Portion)
B. Notes (Total)0
A. Beginning Balance B. Total Receipts C. Total Disbursements D. Ending Balance E. Reconciliation
6,975,293 6,975,293 0
Notes and Comments:
FORM FHWA-536 (Rev. 1-05) PREVIOUS EDITIONS OBSOLETE (Next Page)
LOCAL HIGHWAY FINANCE REPORT
I. DISPOSITION OF HIGHWAY-USER REVENUES AVAILABLE FOR LOCAL GOVERNMENT EXPENDITURE
ITEM
III. DISBURSEMENTS FOR ROAD
V. LOCAL ROAD AND STREET FUND BALANCE
ITEM
II. RECEIPTS FOR ROAD AND STREET PURPOSES
IV. LOCAL HIGHWAY DEBT STATUS
(Show all entries at par)
ITEM
AND STREET PURPOSES
148
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STATE:
Colorado
YEAR ENDING (mm/yy):
December 2020
AMOUNT AMOUNT
A.3. Other local imposts:A.4. Miscellaneous local receipts:
a. Property Taxes and Assessments - a. Interest on investments -
b. Other local imposts: b. Traffic Fines & Penalities 135,147
1. Sales Taxes - c. Parking Garage Fees -
2. Infrastructure & Impact Fees - d. Parking Meter Fees -
3. Liens - e. Sale of Surplus Property -
4. Licenses - f. Charges for Services -
5. Specific Ownership &/or Other 192,311 g. Other Misc. Receipts 1,151,280
6. Total (1. through 5.)192,311 h. Other 2,179,478
c. Total (a. + b.)192,311 i. Total (a. through h.)(Carry forward to page 1)
(Carry forward to page 1)
AMOUNT AMOUNT
C. Receipts from State Government D. Receipts from Federal Government
1. Highway-user taxes 1,233,646 1. FHWA (from Item I.D.5.)
2. State general funds 2. Other Federal agencies:997,659
3. Other State funds: a. Forest Service -
a. State bond proceeds b. FEMA -
b. Project Match c. HUD -
c. Motor Vehicle Registrations 123,054 d. Federal Transit Admin -
d. Other (Specify) - e. U.S. Corps of Engineers -
e. Other (Specify)- f. Other Federal -
f. Total (a. through e.)123,054 g. Total (a. through f.)-
4. Total (1. + 2. + 3.f)1,356,700 3. Total (1. + 2.g)2,463,837
(Carry forward to page 1)
ON NATIONAL OFF NATIONAL
HIGHWAY HIGHWAY TOTAL
SYSTEM SYSTEM
1,369,341 (a)(b)(c)
A.1. Capital outlay:
a. Right-Of-Way Costs -
b. Engineering Costs -
c. Construction:
(1). New Facilities -
(2). Capacity Improvements -
(3). System Preservation 461,331 461,331
(4). System Enhancement & Operation - -
(5). Total Construction (1) + (2) + (3) + (4)- 461,331 461,331
d. Total Capital Outlay (Lines 1.a. + 1.b. + 1.c.5)- 461,331 461,331
(Carry forward to page 1)
Notes and Comments:
III. DISBURSEMENTS FOR ROAD AND STREET PURPOSES - DETAIL
II. RECEIPTS FOR ROAD AND STREET PURPOSES - DETAIL
LOCAL HIGHWAY FINANCE REPORT
ITEM ITEM
ITEM ITEM
149
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Statistical Section
This part of the City's comprehensive annual financial report presents detailed information
as a context for understanding what the information in the financial statements,
note disclosures, and required supplementary information says about the City's overall
financial health.
Contents Page
Financial Trends
These schedules contain trend information to help the reader
understand how the City's financial performance and well-being
have changed over time.151-155
Revenue Capacity
These schedules contain information to help the reader assess the
City's most significant local revenue sources: property tax and sales tax.156-161
Debt Capacity
These schedules present information to help the reader assess the
affordability of the City's current levels of outstanding debt and
the City's ability to issue additional debt in the future.162-171
Demographic and Economic Information
These schedules offer demographic and economic indicators to
help the reader understand the environment within which the
City's financial activities take place.172-173
Operating Information
These schedules contain service and infrastructure data to help
the reader understand how the information in the City's financial
report relates to the services the City provides and activities it
performs.174-176
Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive
annual financial reports for the relevant year.
150
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Schedule 1
City of Englewood, Colorado
Net Position by Component
Last Ten Years
(Accrual basis of accounting)
2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
Governmental activities
Net investment in capital assets 49,576,249$ 46,051,488$ 52,705,091$ 51,575,905$ 49,864,353$ 42,609,765$ 48,363,578$ 46,622,318$ 46,838,945$ 47,246,217$
Restricted 10,388,774 11,219,493 6,635,724 5,902,025 4,358,086 7,589,585 4,791,173 5,176,860 4,532,092 4,412,743
Unrestricted 30,544,978 34,974,362 25,842,538 14,303,852 11,907,495 15,586,102 14,601,789 13,066,242 11,001,812 11,116,981
Total governmental activities net position 90,510,001$ 92,245,343$ 85,183,353$ 71,781,782$ 66,129,934$ 65,785,452$ 67,756,540$ 64,865,420$ 62,372,849$ 62,775,941$
Business-type activities
Net investment in capital assets 49,345,623$ 49,998,869$ 50,696,090$ 50,432,520$ 49,597,851$ 49,621,968$ 48,931,545$ 47,756,893$ 43,869,721$ 50,160,730$
Restricted 318,273 318,273 318,273 381,680 37,568,534 35,697,215 36,607,283 36,804,325 40,459,217 35,191,685
Unrestricted 58,895,231 51,553,648 46,008,819 43,815,780 4,156,600 2,896,921 3,923,100 4,145,578 3,397,610 3,592,620
Total business-type activities net position 108,559,127$ 101,870,790$ 97,023,182$ 94,629,980$ 91,322,985$ 88,216,104$ 89,461,928$ 88,706,796$ 87,726,548$ 88,945,035$
Primary government
Net investment in capital assets 98,921,872$ 96,050,357$ 103,401,181$ 102,008,425$ 99,462,204$ 92,231,733$ 97,295,123$ 94,379,211$ 90,708,666$ 97,406,947$
Restricted 10,707,047 11,537,766 6,953,997 6,283,705 41,926,620 43,286,800 41,398,456 41,981,185 44,991,309 39,604,428
Unrestricted 89,440,209 86,528,010 71,851,357 58,119,632 16,064,095 18,483,023 18,524,889 17,211,820 14,399,422 14,709,601
Total primary government net position 199,069,128$ 194,116,133$ 182,206,535$ 166,411,762$ 157,452,919$ 154,001,556$ 157,218,468$ 153,572,216$ 150,099,397$ 151,720,976$
151Page 247 of 374
Schedule 2
City of Englewood, Colorado
Changes in Net Position
Last Ten Years
(Accrual basis of accounting)
Expenses 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
Governmental activities
General government 16,672,576$ 17,712,413$ 16,521,301$ 17,347,576$ 17,121,811$ 8,951,181$ 8,967,186$ 9,104,172$ 9,460,341$ 9,645,356$
Safety services 24,199,549 14,271,673 13,579,629 14,176,150 14,110,430 21,203,844 21,147,318 19,529,393 19,597,424 17,948,951
Public works 13,313,459 10,210,624 9,334,763 9,587,168 8,978,245 8,457,980 8,236,421 7,893,742 8,130,782 7,879,992
Culture and recreation 10,558,632 8,406,428 8,050,338 9,442,157 9,761,863 8,130,022 8,153,680 7,530,317 8,033,063 7,662,387
Interest and fiscal charges 1,362,696 1,475,670 1,581,265 1,182,611 676,058 767,480 851,294 918,447 999,060 1,069,971
Unallocated depreciation - - - - 441,526 437,384 436,974 436,088 436,088 436,088
Total governmental activities expenses 66,106,912 52,076,808 49,067,296 51,735,662 51,089,933 47,947,891 47,792,873 45,412,159 46,656,758 44,642,745
Business-type activities
Water 8,819,692 7,557,126 8,194,041 8,456,592 7,988,700 8,348,510 8,237,535 7,478,002 8,094,782 7,962,145
Sewer 15,841,630 15,265,778 16,158,306 15,597,319 15,090,271 15,333,260 16,203,741 16,137,479 16,283,665 15,579,812
Golf 2,107,097 2,225,440 2,083,281 1,975,825 1,972,425 2,178,213 2,154,219 2,176,212 2,182,690 2,100,887
Storm 810,291 508,484 323,719 209,270 204,244 188,247 206,179 271,351 294,241 286,702
Concrete 796,443 746,525 692,849 556,864 591,901 676,394 665,613 744,672 739,925 742,759
Housing Rehabilitation 187,599 158,535 321,576 388,281 453,106 1,094,253 358,185 290,943 333,467 328,067
Total business-type activities expenses 28,562,752 26,461,888 27,773,772 27,184,151 26,300,647 27,818,877 27,825,472 27,098,659 27,928,770 27,000,372
Total primary government expenses 94,669,664$ 78,538,696$ 76,841,068$ 78,919,813$ 77,390,580$ 75,766,768$ 75,618,345$ 72,510,818$ 74,585,528$ 71,643,117$
Program revenues
Governmental activities
Permits, fees, fines and charges for services
General government 9,498,901$ 6,944,165$ 3,820,040$ 5,209,179$ 3,537,495$ 3,605,238$ 3,946,367$ 4,109,380$ 4,080,163$ 4,030,425$
Safety services 207,993 16,826 306,411 997,494 1,138,302 1,837,461 2,052,449 2,016,060 1,735,851 1,456,260
Public works 270,977 1,636,582 1,703,373 966,882 770,590 582,004 550,292 560,422 363,733 441,119
Culture and recreation 1,240,699 2,421,142 2,835,148 2,341,131 2,670,119 2,637,012 2,164,780 2,531,456 2,673,671 2,704,610
Operating grants and contributions 2,066,639 1,748,662 2,603,627 3,636,871 3,745,521 2,816,423 3,797,027 2,829,006 3,386,614 3,249,568
Capital grants and contributions 1,432,176 - - - 188,356 1,078,104 54,415 65,030 69,815 -
Total governmental activities program revenues 14,717,385 12,767,377 11,268,599 13,151,557 12,050,383 12,556,242 12,565,330 12,111,354 12,309,847 11,881,982
Business-type activities
Charges for services
Water 10,113,073 9,252,743 9,368,150 9,177,916 8,947,795 8,788,308 9,159,224 8,458,786 8,770,989 8,790,259
Sewer 19,106,663 17,658,770 16,571,232 16,540,812 16,257,218 16,073,727 15,470,361 14,801,851 13,948,641 12,981,737
Golf 2,151,464 2,094,653 2,195,610 2,058,974 2,080,424 2,077,038 2,005,739 1,950,665 2,101,572 1,825,599
Storm 1,224,068 871,878 347,979 395,893 337,998 338,375 327,860 317,935 316,244 319,211
Concrete 868,165 867,254 866,828 867,944 881,480 875,633 875,364 859,754 695,466 693,921
Housing Rehabilitation 17,317 29,888 51,039 143,648 278,122 793,437 230,569 254,886 256,563 204,036
Operating grants and contributions 192,911 99,291 115,000 114,750 127,387 127,500 127,500 360,112 590,338 706,241
Capital grants and contributions 848,491 541,610 710,060 1,005,486 497,104 724,930 446,987 525,143 426,831 254,699
Total business-type activities program revenues 34,522,152 31,416,087 30,225,898 30,305,423 29,407,528 29,798,948 28,643,604 27,529,132 27,106,644 25,775,703
Total primary government program revenues 49,239,537$ 44,183,464$ 41,494,497$ 43,456,980$ 41,457,911$ 42,355,190$ 41,208,934$ 39,640,486$ 39,416,491$ 37,657,685$
Net (expense)
Governmental activities (51,389,527)$ (39,309,431)$ (37,798,697)$ (38,584,105)$ (39,039,550)$ (35,391,649)$ (35,227,543)$ (33,300,805)$ (34,346,911)$ (32,760,763)$
Business-type activities 5,959,400 4,954,199 2,452,126 3,121,272 3,106,881 1,980,071 818,132 430,473 (822,126) (1,224,669)
Total primary government net expense (45,430,127)$ (34,355,232)$ (35,346,571)$ (35,462,833)$ (35,932,669)$ (33,411,578)$ (34,409,411)$ (32,870,332)$ (35,169,037)$ (33,985,432)$
(Continued)
152Page 248 of 374
Schedule 2
City of Englewood, Colorado
Changes in Net Position
Last Ten Years
(Accrual basis of accounting)
2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
General Revenues and Other Changes in Net Position
Governmental activities
Property taxes 7,923,893$ 7,900,158$ 7,879,516$ 7,249,816$ 4,788,202$ 4,337,758$ 4,301,186$ 4,125,612$ 3,970,772$ 4,327,526$
Sales and use taxes 35,957,272 35,626,054 35,285,546 31,862,179 29,414,880 30,969,561 28,417,474 26,702,054 24,471,494 23,372,970
Franchise and other taxes 3,621,352 3,496,989 3,501,939 3,756,737 3,497,993 3,520,391 3,408,579 3,308,437 3,130,901 2,831,975
Unrestricted investment earnings 740,608 1,491,939 1,025,487 347,915 120,564 77,005 133,051 (33,333) 163,573 191,431
Unrestricted grants and contributions 248,425 - - 50,567 156,593 30,201 439,867 16,223 40,809 30,883
Miscellaneous 1,162,635 947,260 3,007,780 968,739 1,405,800 1,041,323 1,355,506 2,224,158 2,456,919 2,029,984
Transfers, net - - 500,000 - - - 63,000 (549,775) 131,805 42,622
Total governmental activities 49,654,184 49,462,400 51,200,268 44,235,953 39,384,032 39,976,239 38,118,663 35,793,376 34,366,273 32,827,391
Business-type activities
Unrestricted investment earnings 728,937 840,041 441,076 185,723 - - - - - -
Transfers, net - - (500,000) - - - (63,000) 549,775 (131,805) (42,622)
Total business-type activities 728,935 840,041 (58,924) 185,723 - - (63,000) 549,775 (131,805) (42,622)
Total primary government 50,383,119$ 50,302,441$ 51,141,344$ 44,421,676$ 39,384,032$ 39,976,239$ 38,055,663$ 36,343,151$ 34,234,468$ 32,784,769$
Change in net position
Governmental activities (1,735,343)$ 10,152,969$ 13,401,571$ 5,651,848$ 344,482$ 4,584,590$ 2,891,120$ 2,492,571$ 19,362$ 66,628$
Business type-activities 6,688,335 5,794,240 2,393,202 3,306,995 3,106,881 1,980,071 755,132 980,248 (953,931) (1,267,291)
Total primary government 4,952,992$ 15,947,209$ 15,794,773$ 8,958,843$ 3,451,363$ 6,564,661$ 3,646,252$ 3,472,819$ (934,569)$ (1,200,663)$
153Page 249 of 374
Schedule 3
2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
General Fund
Restricted for:
Tabor emergencies 1,720,000$ 1,730,000$ 1,740,000$ 1,580,000$ 1,490,000$ 1,510,000$ 1,400,000$ 1,340,000$ 1,200,000$ 1,150,000$
Committed to:
Law enforcement - - - - - - - 78,753 298,512 298,512
Long term asset reserve 4,994,869 4,994,869 4,994,869 3,384,897 1,863,099 2,663,099 2,663,099 2,619,375 2,619,375 2,406,649
Assigned:
Subsequent year budgeted deficit 4,855,211 - 3,099,739 372,834 - 1,972,220 2,646,685 1,207,787 920,353 523,053
Unassigned 13,365,855 15,405,986 10,583,578 8,792,794 7,496,950 4,583,927 5,501,466 5,667,918 4,032,570 4,439,471
Total general fund 24,935,935$ 22,130,855$ 20,418,186$ 14,130,525$ 10,850,049$ 10,729,246$ 12,211,250$ 10,913,833$ 9,070,810$ 8,817,685$
All Other Governmental Funds
Restricted for:
Parks and recreation 4,474,436$ 4,483,047$ 3,794,652$ 3,080,384$ 2,792,891$ 3,691,949$ 3,288,077$ 3,661,118$ 3,018,062$ 2,831,175$
Law enforcement 3,535,594 3,861,577 11,424,388 30,680,542 11,492 80,825 62,025 150,329 280,956 301,459
Debt service 658,744 1,144,869 1,098,625 1,052,976 63,703 70,248 61,105 46,839 55,625 154,267
Committed to:
Capital projects 12,369,307 12,834,387 10,639,051 8,398,419 7,632,396 5,503,806 3,317,936 2,698,207 2,186,357 1,761,434
Parks and recreation 485,471 506,537 484,059 456,029 456,358 457,750 457,594 456,411 454,647 451,714
Housing - - - - - - - - 448,903 408,432
Assigned to:
Parks and recreation 599,963 528,886 481,880 473,694 459,190 330,123 183,774 208,943 138,724 45,705
Law enforcement 33,217 37,094 35,724 42,015 43,079 21,336 28,156 26,713 19,231 28,819
Fire services - - - - - - 10,723 9,965 6,577 3,861
Other purposes 95,407 93,438 90,966 136,265 135,430 136,670 62,181 142,167 784 778
Total all other governmental funds 22,252,139$ 23,489,835$ 28,049,345$ 44,320,324$ 11,594,539$ 10,292,707$ 7,471,571$ 7,400,692$ 6,609,866$ 5,987,644$
Note: GASB Statement 54 was adopted in 2011. All years presented are being reported in accordance with that statement.
City of Englewood, Colorado
Fund Balances, Governmental Funds
Last Ten Years
(Modified accrual basis of accounting)
154Page 250 of 374
Schedule 4
2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
Revenues
Taxes (see Schedule 5)47,502,517$ 47,023,201$ 46,667,001$ 42,868,732$ 37,701,075$ 38,827,710$ 36,127,239$ 34,136,103$ 31,573,167$ 30,532,471$ 29,495,567$
Licenses and permits 1,649,101 1,914,067 1,755,377 1,798,989 1,559,986 1,612,118 1,576,298 1,446,578 983,359 778,536 695,563
Intergovernmental revenue 6,741,160 3,388,197 3,810,411 3,800,438 4,057,121 3,924,728 3,926,947 2,909,535 3,491,447 3,277,833 4,375,328
Charges for services 3,809,760 5,194,894 5,434,062 5,610,616 5,576,226 5,889,612 6,034,354 6,306,039 6,363,331 6,410,092 6,353,327
Fines and forfeitures 882,982 729,224 856,406 648,366 742,282 1,047,268 1,350,165 1,317,707 1,381,453 1,284,759 1,437,957
Net investment income 1,005,404 1,302,186 931,974 314,369 97,033 65,852 112,144 (24,453) 133,512 152,697 152,240
Contributions (to) from component unit 1,698,745 1,356,827 1,609,971 1,521,799 350,193 873,347 684,683 573,526 551,295 425,159 105,125
Other 625,040 857,080 634,840 405,871 733,909 538,443 325,533 1,560,740 1,469,757 1,523,234 632,696
Total revenues 63,914,709 61,765,676 61,700,042 56,969,180 50,817,825 52,779,078 50,137,363 48,225,775 45,947,321 44,384,781 43,247,803
Expenditures
Current:
General government 15,132,743 17,898,554 17,017,241 16,639,102 15,850,837 8,894,226 8,574,957 8,690,056 8,664,555 9,256,214 9,387,348
Public safety 21,950,089 14,795,528 14,210,713 13,983,711 13,401,402 22,159,568 21,212,863 19,413,044 19,018,153 18,142,085 17,824,861
Public works 10,814,502 8,949,961 8,001,603 7,720,204 7,269,032 6,960,961 6,856,658 6,523,903 6,619,083 6,550,114 6,374,708
Culture and recreation 7,943,361 7,933,462 7,530,200 7,681,459 7,690,361 7,668,688 7,108,436 6,886,274 7,278,678 7,122,606 7,562,631
Capital outlay 1,646,995 10,179,985 20,474,323 3,722,284 2,225,911 2,374,881 2,467,138 727,432 889,458 2,345,049 1,278,288
Debt service:
Principal 3,249,000 3,149,000 3,142,513 2,818,484 2,247,644 1,925,000 2,087,689 2,022,742 2,005,963 1,962,271 1,907,772
Interest and other fiscal charges 1,610,635 1,706,027 1,806,767 1,224,039 710,003 864,173 874,326 928,701 995,888 1,064,105 1,041,109
Lease issue costs - - - - - - - - - - 250,128
Total expenditures 62,347,325 64,612,517 72,183,360 53,789,283 49,395,190 50,847,497 49,182,067 45,192,152 45,471,778 46,442,444 45,626,845
Excess revenues over (under)
expenditures 1,567,384 (2,846,841) (10,483,318) 3,179,897 1,422,635 1,931,581 955,296 3,033,623 475,543 (2,057,663) (2,379,042)
Other financing sources (uses)
Proceeds from borrowing - - - 32,826,364 - - - - - - 12,506,373
Transfers in 827,014 3,223,599 2,787,324 1,887,515 3,578,155 2,917,292 2,159,544 1,947,575 3,155,993 2,547,813 2,962,606
Transfers out (827,014) (3,223,599) (2,287,324) (1,887,515) (3,578,155) (2,921,292) (1,746,544) (2,347,349) (2,756,189) (1,689,656) (1,716,128)
Total other financing sources (uses)- - 500,000 32,826,364 - (4,000) 413,000 (399,774) 399,804 858,157 3,686,502
Net change in fund balances 1,567,384 (2,846,841) (9,983,318) 36,006,261 1,422,635 1,927,581 1,368,296 2,633,849 875,347 (1,199,506) 1,307,460
Fund balances - beginning 45,620,690 48,467,531 58,450,849 22,444,588 21,021,953 19,094,372 18,314,525 15,680,676 14,805,329 16,004,835 14,697,375
Fund balances - ending 47,188,074$ 45,620,690$ 48,467,531$ 58,450,849$ 22,444,588$ 21,021,953$ 19,682,821$ 18,314,525$ 15,680,676$ 14,805,329$ 16,004,835$
Debt service as a percentage of
noncapital expenditures 8.0%8.9%9.6%8.1%6.3%5.8%6.3%6.6%6.7%6.9%6.6%
City of Englewood, Colorado
Changes in Fund Balances, Governmental Funds
Last Ten Years
(Modified accrual basis of accounting)
155Page 251 of 374
Schedule 5
City of Englewood, Colorado
Tax Revenues by Source, Governmental Funds
Last Ten Years
(Accrual basis of accounting)
Fiscal Specific Sales and Vehicle Building
Year Property Ownership Regular Use Use Use Cigarette*Franchise Other Total
2011 4,081,464$ 246,062$ 21,737,110$ 1,030,776$ 605,084$ 190,762$ 2,631,393$ 9,820$ 30,532,471$
2012 3,727,479 243,293 22,363,618 1,294,050 813,826 189,618 2,930,888 10,395 31,573,167
2013 3,858,731 266,881 23,433,775 1,408,029 1,860,250 195,088 3,101,310 12,039 34,136,103
2014 4,009,516 291,670 24,839,296 1,594,886 1,983,292 188,652 3,207,978 11,949 36,127,239
2015 4,032,592 305,166 26,603,384 1,871,244 2,494,933 188,285 3,320,046 12,060 38,827,710
2016 4,443,598 344,604 26,300,116 1,989,217 1,125,547 193,149 3,292,110 12,734 37,701,075
2017 6,676,194 573,622 27,921,007 2,257,040 1,684,132 193,668 3,543,428 19,641 42,868,732
2018 7,340,723 538,793 30,662,739 2,177,112 2,445,695 - 3,478,660 23,279 46,667,001
2019 7,323,052 577,106 31,436,477 2,343,709 1,845,868 - 3,471,056 25,933 47,023,201
2020 7,395,960 527,933 31,848,763 2,142,373 1,966,136 - 3,601,590 19,762 47,502,517
Change
2011-2020 81.21%114.55%46.52%107.84%224.94%36.87%101.24%55.58%
* Starting in 2018 Cigarette Tax is now reported as intergovernmental revenue
156Page 252 of 374
Schedule 6
City of Englewood, Colorado
Assessed Value and Estimated Actual Value of Taxable Property
Last Ten Years
Total Assessed
Total Direct Estimated Value as a
State Assessed Tax Actual % of Actual
Year Residential Commercial Vacant Industrial Assessed Value Rate Value Value
2011 177,896,360$ 293,377,190$ 6,232,240$ 18,339,590$ 19,821,960$ 515,667,340$ 7.621 3,399,357,133$ 15.17%
2012 171,837,160 278,532,750 5,016,550 18,101,510 24,699,380 498,187,350 7.621 3,283,907,557 15.17%
2013 171,896,760 277,807,930 5,329,940 16,691,820 26,665,110 498,391,560 7.794 3,166,274,240 15.74%
2014 172,832,227 275,559,546 4,965,852 17,439,957 27,075,588 497,873,170 8.124 3,292,104,148 15.12%
2015 220,454,124 308,860,205 5,244,648 18,664,778 22,455,870 575,679,625 8.124 3,995,611,615 14.41%
2016 222,757,583 308,584,455 5,092,109 17,841,530 22,565,770 576,841,447 7.804 4,019,363,629 14.35%
2017 224,974,950 280,468,397 6,926,632 17,590,825 20,982,070 550,942,874 10.745 5,217,752,892 10.56%
2018 273,462,379 364,490,969 7,104,745 21,679,086 20,587,250 687,324,429 10.710 5,225,197,837 13.15%
2019 332,941,964 401,254,023 7,128,311 22,644,294 25,377,410 789,346,002 9.438 6,230,303,972 12.67%
2020 340,190,911 403,638,488 6,062,793 22,366,311 20,932,150 793,190,653 9.576 6,319,948,088 12.55%
Note: Property in Colorado is reassessed every two years. Tax rates are per $1,000 of assessed value. The assessed value of taxable
property is determined by multiplying the "actual" value times an assessment ratio. The assessment ratio of residential property changes
every two years based on a constitutionally mandated requirement to keep the ratio of the assessed value of commercial property to
residential property at the same level as it was in the property tax year commencing January 1, 1985 (the "Gallagher Amendment"). The
Gallagher Amendment requires that statewide residential assessed values must be approximately 45% of the total assessed value in the
State with commercial and other assessed values making up the other 55% of the assessed values in the State. In order to maintain this
45%/55% ratio, the commercial assessment rate is established at 29% of the actual value of commercial property and the residential
assessment rate fluctuates. The assessment rate of residential property by collection year was:
Year
2010-2011 8.77%
2012-2013 7.96%
2014-2015 7.96%
2016-2017 7.96%
2018-2019 7.20%
2020-2021 7.15%
Source : Arapahoe County Assessor.
157Page 253 of 374
Schedule 7
City of Englewood, Colorado
Direct and Overlapping Property Tax Rates
Last Ten Years
City Direct Rates Overlapping Rates
Urban
Englewood Littleton Sheridan Valley Drainage &
Collection Basic Debt Total Arapahoe School School School Sanitation Flood Control
Year Rate Service Direct County District District District District District
2011 5.880 1.741 7.621 17.316 45.858 57.530 38.764 2.493 0.623
2012 5.880 1.741 7.621 17.150 46.719 56.935 41.998 2.493 0.657
2013 5.880 1.914 7.794 17.130 46.874 56.985 42.823 2.493 0.672
2014 5.880 2.244 8.124 16.950 47.018 56.601 40.854 2.493 0.700
2015 5.880 2.244 8.124 14.856 44.268 53.424 38.308 2.860 0.839
2016 5.880 1.924 7.804 15.950 47.018 56.601 38.308 2.126 0.611
2017 5.880 4.865 10.745 13.817 52.372 51.166 35.259 2.054 0.557
2018 5.880 4.830 10.710 14.301 52.373 56.945 50.798 2.131 0.820
2019 5.880 3.558 9.438 12.685 49.852 59.266 46.502 3.315 0.900
2020 5.880 3.696 9.576 13.013 49.854 64.744 44.903 2.888 0.900
Notes:
The City's basic property tax rate may be increased only by a majority vote of the City's residents. Rates for debt service are set based
on each year's requirements.
Overlapping rates are those governments that apply to property owners within the City of Englewood. Not all overlapping rates apply
to all Englewood property owners; for example, although the county rate applies to all City property owners, the rates for the various
school districts apply to only property owners whose property is located within that district's geographic boundaries.
Tax rates are per $1000 of assessed valuation.
Source : Arapahoe County Assessor.
158Page 254 of 374
Schedule 8
City of Englewood, Colorado
Principal Property Tax Payers
Current Year and Nine Years Ago
Collection Year
2020 2011
Percentage Percentage
Taxable of Total Taxable of Total
Assessed Assessed Assessed Assessed
Taxpayer Valuation Rank Valuation Valuation Rank Valuation
Columbia Healthone LLC 22,620,000$ 1 2.85%28,499,260$ 1 5.53%
Kent Place Associates LLC 6,156,000 2 0.78%
CABOT IV-CO1M05-M07 LLC 4,136,879 3 0.52%
CABOT IV-CO1M05-M07 LLC 4,091,871 4 0.52%
SCG Atlas Marks 3,894,912 5 0.49%
CABOT IV-CO1M05-M07 LLC 3,865,120 6 0.49%
MTS Brookridge LLC 3,770,000 7 0.48%
Avalon Axis Oxford 3,638,610 8 0.46%
Northern Englewood Limited 3,471,300 9 0.44%2,400,780 6 0.47%
EKM 3,416,781 10 0.43%
Wilkerson 4,101,370 2 0.80%
Wellsford Marks B Corp 2,781,740 4 0.54%
Health One 2,610,000 5 0.51%
EQR Marks 2,318,120 7 0.45%
Realty Associates Fund III 3,400,260 3 0.66%
First Industrial LP 2,726,000 8 0.53%
Wal-Mart 2,648,660 9 0.51%
801/901 Englewood Parkway 2,481,530 10 0.48%
59,061,473$ 7.45%53,967,720$ 10.47%
Source : Arapahoe County Assessor.
159Page 255 of 374
Schedule 9
City of Englewood, Colorado
Property Tax Levies and Collections
Last Ten Years
Delinquent
Collection Total Current Percentage of Taxes Total Tax Percentage of
Year Levy Collection Levy Collected Collection Levy
2011 4,130,497$ 4,093,763$ 99.11%(14,973)$ 4,078,790$ 98.75%
2012 3,796,686 3,736,555 98.42%(11,422) 3,725,133 98.12%
2013 3,882,872 3,863,693 99.51%(18,391) 3,845,302 99.03%
2014 4,051,657 4,014,807 99.09%(6,976) 4,007,831 98.92%
2015 4,044,722 4,037,119 99.81%(7,602) 4,029,517 99.62%
2016 4,495,208 4,448,470 98.96%(6,097) 4,442,373 98.82%
2017 6,698,860 6,678,358 99.69%(2,164) 6,676,194 99.66%
2018 7,414,272 7,344,108 99.05%(5,527) 7,338,581 98.98%
2019 7,403,000 7,355,878 99.36%(926) 7,354,952 99.35%
2020 7,587,557 7,391,696 97.42%(10,040) 7,381,656 97.29%
Note:
Taxes are levied by December 15 of each year and are due and payable on January 1. Taxes may be paid in
two equal installments, on or before February 28 and June 15; or in full, on or before April 30. After October
1, delinquent real estate is advertised for sale. The tax sale is held on or about December 1 of each year.
Delinquent tax collections, as shown above, may be negative due to tax abatements.
Source : Arapahoe County Assessor and Treasurer.
160Page 256 of 374
Schedule 10
Category 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
General Retail 7,214,598$ 7,344,701$ 6,434,898$ 5,360,514$ 5,638,020$ 5,438,448$ 5,234,938$ 4,812,424$ 4,830,062$ 4,653,258$
Utilities 3,107,942 3,149,748 2,567,868 3,311,474 3,013,553 3,187,085 3,589,443 3,510,853 3,526,513 4,109,175
Bldg Materials/Hardware 3,504,082 3,175,667 3,285,541 2,830,358 2,642,380 2,515,723 2,593,358 2,072,084 1,670,205 1,479,608
Eating/Drinking Places 2,811,212 3,073,854 2,980,693 2,688,837 2,504,231 2,468,123 2,310,341 2,111,639 1,956,410 1,901,217
Automotive Dealers/Service Stations 3,141,220 2,967,994 2,820,388 2,680,387 2,846,375 2,548,368 2,206,185 2,089,906 2,088,087 1,952,101
Personal Service other than Lodging 771,459 876,112 1,337,774 1,034,985 2,565,529 747,070 1,852,361 2,004,760 1,932,614 1,742,996
General Merchandise 2,117,344 2,241,249 2,083,277 1,893,821 1,716,090 1,629,531 1,782,655 1,766,664 1,778,732 1,732,192
Food 1,397,144 1,302,124 1,509,789 1,241,102 1,163,543 1,077,599 1,125,607 963,623 665,713 868,206
Non-classifiable 1,125,171 1,065,506 999,957 901,755 935,784 885,175 1,050,219 1,026,549 968,416 1,035,461
Apparel/Accessories 550,127 559,998 627,996 607,494 658,393 640,626 861,869 862,196 825,966 779,874
Finance/Insurance/Real Estate 1,243,317 923,896 925,776 847,194 869,549 856,523 855,146 760,729 822,862 833,329
Furniture/Home 925,107 860,580 785,825 754,373 653,852 751,399 724,022 664,584 736,958 741,818
Manufacturing 977,141 930,767 815,471 582,223 836,235 484,327 541,992 450,280 446,649 308,440
Contract Construction 149,823 145,973 116,742 56,836 164,397 32,908 90,015 84,831 62,943 59,189
Hotels/Lodging 30,451 46,486 37,660 28,722 26,385 20,525 21,145 32,949 28,955 25,741
29,066,138$ 28,664,655$ 27,329,655$ 24,820,075$ 26,234,316$ 23,283,430$ 24,839,296$ 23,214,071$ 22,341,085$ 22,222,605$
The City direct sales tax rate is 3.5% for all years presented.
Amounts are presented on a cash basis.
Source : City of Englewood Revenue and Budget Division
City of Englewood, Colorado
Sales Tax Collections by Category
Last Ten Years
161Page 257 of 374
Schedule 11
City of Englewood, Colorado
Ratios of Outstanding Debt by Type
Last Ten Years
Governmental Activities Business-Type Activities
General Certificates General Total Percentage
Obligation of Capital Obligation Revenue Loans Primary of Personal Per
Year Bonds (3)Participation Leases Bonds (1)Bonds Payable (1)Government Income (2)Capita (2)
2011 10,185,000$ 14,500,000$ 2,540,254$ 4,990,000$ 3,610,000$ 51,720,374$ 87,545,628$ 11.03%2,894$
2012 9,846,372 13,736,591 2,144,292 11,847,419 3,447,255 50,048,143 91,070,072 10.95%2,944
2013 9,148,964 12,715,642 1,786,549 11,696,837 3,265,385 46,072,234 84,685,611 10.80%2,773
2014 8,286,244 11,661,822 1,558,861 11,546,103 3,086,899 42,126,230 78,266,159 9.57%2,483
2015 7,402,860 10,434,745 1,320,063 11,374,900 2,981,540 38,109,764 71,623,872 8.45%2,273
2016 6,295,000 9,348,000 1,021,885 11,208,919 2,791,297 33,804,702 64,469,803 7.42%1,996
2017 37,687,400 8,095,000 941,401 11,037,715 2,596,043 29,596,968 89,954,527 9.83%2,763
2018 35,694,618 6,813,000 855,888 10,861,291 2,395,788 25,242,929 81,863,514 8.71%2,534
2019 33,628,287 5,504,000 765,147 10,736,572 2,195,533 21,961,140 74,790,679 6.56%2,266
2020 31,470,171 4,175,000 668,976 10,059,441 1,990,279 18,580,815 66,944,682 5.17%1,917
Notes:Details of the City's outstanding debt can be found in the notes to the financial statements.
(1) In addition to the $3,055,000 of 2004 General Obligation Water Bonds, the City issued $51,126,340 of new
loans with the Colorado Water and Power Development Authority in 2004.
In 2009 the City issued an additional $2,615,000 of General Obligation Water Bonds.
In 2012 a portion of the 2004 General Obligation Water Bond issue was refunded and an additional $6,730,000 was issued.
(2) See Schedule 17 for personal income and population data.
162Page 258 of 374
Schedule 12
City of Englewood, Colorado
Ratios of General Bonded Debt Outstanding
Last Ten Years
Percentage of
Estimated
General Less: Amounts Actual Taxable
Obligation Available in Debt Net General Value of Per
Year Bonds Service Funds Bonded Debt Property (1)Capita (2)
2011 15,175,000$ (154,267)$ 15,020,733$ 0.44%496$
2012 21,693,791 (55,625) 21,638,166 0.66%700
2013 20,845,801 (46,839) 20,798,962 0.66%681
2014 19,832,347 (61,105) 19,771,242 0.60%627
2015 18,777,760 (70,248) 18,707,512 0.47%594
2016 17,503,919 (63,703) 17,440,216 0.43%540
2017 48,725,115 (1,052,976) 47,672,139 0.91%1,476
2018 46,555,909 (1,098,625) 45,457,284 0.87%1,407
2019 44,364,859 (1,144,869) 43,219,990 0.69%1,310
2020 41,529,612 (658,744) 40,870,868 0.65%1,171
Notes:(1) See Schedule 6 for property value data.
(2) See Schedule 17 for population data.
Prior years have been restated to include Water Fund general obligation debt
which has historically been serviced by funds available in the Water fund.
Details of the City's outstanding debt can be found in the notes to the financial statements.
163
Page 259 of 374
Schedule 13
City of Englewood, Colorado
Direct and Overlapping Governmental Activities Debt
December 31, 2020
Estimated Estimated Share
Debt Percentage of Overlapping
Outstanding Applicable Debt
Direct debt 39,897,434$ 100.000% 39,897,434$
Overlapping entities:
Englewood School District No. 1 160,610,495 97.320%156,306,134
Sheridan School District No. 2 18,276,871 33.050%6,040,506
Littleton School District No. 6 490,693,458 2.130%10,451,771
Cherry Creek School District No. 5 656,226,000 0.390%2,559,281
Total overlapping debt 1,325,806,824 175,357,692
Total direct and overlapping debt 1,365,704,258$ 215,255,126$
Sources: Assessed value data used to estimate applicable percentages provided by the Arapahoe County Assessor.
Debt outstanding data provided by each governmental entity.
Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City.
This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the
residents and businesses of the City of Englewood. This process recognizes that, when considering the City's ability
to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken
into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying
the debt, of each overlapping government.
164
Page 260 of 374
Schedule 14
City of Englewood, Colorado
Legal Debt Margin Information
Last Ten Years
Debt As a
Actual Limit Debt Debt Applicable Legal Debt Percentage of
Year Valuation Percentage Limit to Limit Margin Debt Limit
2011 3,266,465,613$ 3.00%97,993,968$ 10,185,000$ 87,808,968$ 11.6%
2012 3,283,907,557 3.00%98,517,227 9,846,372 88,670,855 11.1%
2013 3,166,274,240 3.00%94,988,227 9,148,964 85,839,263 10.7%
2014 3,292,104,148 3.00%98,763,124 8,286,244 90,476,880 9.2%
2015 3,995,611,615 3.00%119,868,348 7,402,860 112,465,488 6.6%
2016 4,019,363,629 3.00%120,580,909 6,295,000 114,285,909 5.5%
2017 5,217,752,892 3.00%156,532,587 37,687,400 118,845,187 31.7%
2018 5,225,197,837 3.00%156,755,935 35,694,618 121,061,317 29.5%
2019 6,230,303,972 3.00%186,909,119 33,628,287 153,280,832 21.9%
2020 6,319,948,088 3.00%189,598,443 31,470,171 158,128,272 19.9%
On November 6, 2001, a majority of the City's electors voted to change the Home Rule Charter of the City
of Englewood by allowing the debt ceiling to be three percent (3%) of actual valuation versus three percent
(3%) of assessed valuation. The entire section (Section 104) of the Charter that establishes the debt margin follows:
Indebtedness and obligations of the City shall be incurred and limited as provided
in Article XI of the Constitution of the State of Colorado applicable to towns
and cities except as otherwise provided in this Charter. Council shall have power
to issue general obligation bonds of the City for any public capital purpose, upon
majority vote of the registered electors of the City voting thereon at a special election;
provided, however, that water extension and water improvement bonds may be issued
without an election upon determination to that effect by Council. The total outstanding
general obligation indebtedness of the City, other than for water bonds, shall not at any
time exceed three percent (3%) of the actual valuation of the taxable property within the
City as shown by the last preceding assessment for tax purposes. Water bonds shall
mature and be payable as provided by the ordinance authorizing the issuance of said bonds.
Refer to the Notes to Financial Statements, particularly Note 3F, for detailed
information regarding long-term indebtedness of the City.
Future debt issuance may be subject to the Taxpayer's Bill of Rights (TABOR).
165
Page 261 of 374
Schedule 15
City of Englewood, Colorado
Pledged Revenue Coverage
Sewer Fund
Last Ten Years
Rate Total Funds
Gross Stabilization Available for Debt Service Requirements Required
Year Revenue*Expense*Used Debt Service Principal Interest Total Coverage Coverage *
2011 13,526,579$ 9,677,968$ 1,945,476$ 5,794,087$ 3,387,676$ 1,879,676$ 5,267,352$ 1.10 1.10
2012 14,542,316 10,494,815 1,454,392 5,501,893 3,270,884 1,730,837 5,001,721 1.10 1.10
2013 15,218,765 10,273,261 - 4,945,504 2,535,351 1,784,525 4,319,876 1.14 1.10
2014 15,868,700 10,600,835 - 5,185,782 2,755,034 1,609,125 4,364,159 1.23 1.10
2015 16,553,722 10,866,175 - 5,687,547 2,795,351 1,476,375 4,271,726 1.33 1.10
2016 16,551,640 11,060,762 - 5,490,878 2,930,351 1,336,606 4,266,957 1.29 1.10
2017 17,142,802 10,262,621 - 5,874,144 3,037,571 1,031,925 4,069,496 1.44 1.10
2018 17,088,771 9,127,189 - 7,961,582 3,162,441 846,928 4,009,369 1.99 1.10
2019 18,312,642 11,533,217 - 6,779,425 3,258,759 814,540 4,073,299 1.66 1.10
2020 19,752,245 11,570,576 - 8,181,669 3,360,428 650,170 4,010,598 2.04 1.10
* As defined in the applicable bond indenture
Since 2004 a rate stabilization account has been maintained to ensure that debt coverage requirements are met.
166
Page 262 of 374
Schedule 15 (Continued)
City of Englewood, Colorado
Pledged Revenue Coverage
Golf Course Fund
Last Ten Years
Net Revenue
Gross Available for Debt Service Requirements Required
Year Revenue*Expense*Debt Service Principal Interest Total Coverage Coverage *
2011 1,834,831$ 1,548,002$ 286,829$ 60,000$ 152,605$ 212,605$ 1.35 1.35
2012 2,113,394 1,642,720 470,674 65,000 149,815 214,815 2.19 1.35
2013 1,953,899 1,566,368 387,531 85,000 124,744 209,744 1.85 1.35
2014 2,005,739 1,688,630 317,109 85,000 130,181 215,181 1.47 1.35
2015 2,077,038 1,738,965 338,073 85,000 128,481 213,481 1.58 1.35
2016 2,080,424 1,613,711 466,713 90,000 120,166 210,166 2.22 1.35
2017 2,067,538 1,531,782 535,756 90,000 118,142 208,142 2.57 1.35
2018 2,221,175 1,650,270 570,905 95,000 122,960 217,960 2.62 1.35
2019 2,134,658 1,800,139 334,519 95,000 119,833 214,833 1.56 1.35
2020 2,188,882 1,681,067 507,815 100,000 108,683 208,683 2.43 1.35
* As defined in the applicable bond indenture
167
Page 263 of 374
Schedule 15 (Continued)
City of Englewood, Colorado
Pledged Revenue Coverage
Storm Drainage Fund
Last Ten Years
Net Revenue
Gross Available for Debt Service Requirements Required
Year Revenue*Expense*Debt Service Principal Interest Total Coverage Coverage *
2011 337,317$ 112,833$ 224,484$ 80,000$ 57,818$ 137,818$ 1.63 1.15
2012 332,668 133,066 199,602 95,000 42,305 137,305 1.45 1.15
2013 334,013 152,115 181,898 95,000 17,291 112,291 1.62 1.15
2014 327,860 107,643 220,217 100,000 15,454 115,454 1.91 1.15
2015 328,164 95,030 233,134 100,000 14,433 114,433 2.04 1.15
2016 337,998 111,199 226,799 100,000 13,531 113,531 2.00 1.15
2017 405,824 116,122 289,702 105,000 12,030 117,030 2.48 1.15
2018 365,975 222,254 143,721 105,000 10,193 115,193 1.25 1.15
2019 871,878 407,104 464,774 105,000 7,641 112,641 4.13 1.15
2020 1,224,068 697,926 526,142 105,000 5,256 110,256 4.77 1.15
The 2001 Storm Drainage Revenue Bonds were refunded in 2012.
* As defined in the applicable bond indenture
168
Page 264 of 374
Schedule 16
CITY OF ENGLEWOOD, COLORADO
Schedules of Future Debt Service Requirements
December 31, 2020
Year Rate Principal Interest Total
2021 4.50 105,000$ 105,016$ 210,016$
2022 4.75 110,000 100,291 210,291
2023 5.00 115,000 95,066 210,066
2024 5.25 120,000 89,316 209,316
2025 5.50 125,000 83,017 208,017
2026 5.63 125,000 76,142 201,142
2027 5.75 145,000 69,110 214,110
2028 5.75 155,000 60,773 215,773
2029 5.80 155,000 51,860 206,860
2030 5.80 165,000 42,870 207,870
2031 6.00 175,000 33,300 208,300
2032 6.00 185,000 22,800 207,800
2033 6.00 195,000 11,700 206,700
1,875,000$ 841,261$ 2,716,261$
Year Rate Principal Interest Total
2021 2.70 115,000$ 3,105$ 118,105$
Golf Course Revenue Refunding Bonds - 2013
(Continued)
Storm Water Revenue Refunding Bonds - 2012
169
Page 265 of 374
Schedule 16
CITY OF ENGLEWOOD, COLORADO
Schedules of Future Debt Service Requirements
December 31, 2020
(Continued)
General Obligation Water Bonds - 2012 General Obligation Water Bonds - 2019
Year Rate Principal Interest Total Rate Principal Interest Total
2021 4.00 500,000$ 215,450$ 715,450$ 2.290 180,000$ 55,075$ 235,075$
2022 4.00 520,000 195,050 715,050 2.290 185,000 50,895 235,895
2023 2.50 540,000 177,900 717,900 2.290 190,000 46,602 236,602
2024 3.00 560,000 162,750 722,750 2.290 190,000 42,250 232,250
2025 3.00 570,000 145,800 715,800 2.290 200,000 37,785 237,785
2026 3.00 585,000 128,475 713,475 2.290 210,000 33,090 243,090
2027 3.00 380,000 114,000 494,000 2.290 435,000 25,705 460,705
2028 3.00 385,000 102,525 487,525 2.290 450,000 15,572 465,572
2029 3.00 400,000 90,750 490,750 2.290 455,000 5,210 460,210
2030 3.00 915,000 71,025 986,025 2,495,000$ 312,184$ 2,807,184$
2031 3.00 940,000 43,200 983,200
2032 3.00 970,000 14,550 984,550
7,265,000$ 1,461,475$ 8,726,475$
Year Rate Principal Interest Total Rate Principal Interest Total
2021 5.00 1,000,000$ 1,192,963$ 2,192,963$ 4.00 985,000$ 104,000$ 1,089,000$
2022 5.00 1,050,000 1,142,963 2,192,963 4.00 1,025,000 64,600 1,089,600
2023 5.00 1,105,000 1,090,463 2,195,463 4.00 590,000 23,600 613,600
2024 5.00 1,155,000 1,035,213 2,190,213 2,600,000$ 192,200$ 2,792,200$
2025 5.00 1,215,000 977,463 2,192,463
2026 5.00 1,275,000 916,712 2,191,712
2027 5.00 1,340,000 852,962 2,192,962
2028 5.00 1,405,000 785,962 2,190,962
2029 5.00 1,475,000 715,712 2,190,712
2030 5.00 1,550,000 641,962 2,191,962
2031 5.00 1,630,000 564,462 2,194,462
2032 5.00 1,710,000 482,962 2,192,962
2033 5.25 1,795,000 397,462 2,192,462
2034 5.25 1,890,000 303,225 2,193,225
2035 5.00 1,990,000 204,000 2,194,000
2036 5.00 2,090,000 104,500 2,194,500
23,675,000$ 11,408,986$ 35,083,986$
General Obligation Bonds, Series 2017 General Obligation Refunding Bonds, Series 2010
170
Page 266 of 374
Schedule 16
CITY OF ENGLEWOOD, COLORADO
Schedules of Future Debt Service Requirements
December 31, 2020
(Continued)
Year Rate Principal Interest Total Principal Interest Total
2021 5.41 101,813$ 13,708$ 115,521$ 1,363,000$ 74,062$ 1,437,062$
2022 5.41 107,672 11,450 119,122 1,394,000 44,838 1,438,838
2023 5.41 113,755 9,062 122,817 1,418,000 15,031 1,433,031
2024 5.41 120,070 6,542 126,612 4,175,000$ 133,931$ 4,308,931$
2025 5.41 126,627 3,882 130,509
2026 5.41 99,039 1,078 100,117
668,976$ 45,722$ 714,698$
May 1, 2004 - Sewer Fund
Water Pollution Control Revolving Fund
Year Rate Principal Interest Total
2021 3.87 3,467,448$ 610,860$ 4,078,308$
2022 3.87 3,574,468 500,575 4,075,043
2023 3.87 3,686,839 390,470 4,077,309
2024 3.87 3,799,210 273,886 4,073,096
2025 3.87 4,007,899 2,905 4,010,804
18,535,864$ 1,778,696$ 20,314,560$
Civic Center Project
Qualified Energy Conservation Bonds - 2010 Englewood Environmental Foundation, Inc.
Colorado Water Resources and Power Development Authority
171
Page 267 of 374
Schedule 17
City of Englewood, Colorado
Demographic and Economic Statistics
Last Ten Years
(2)
Per Capita (2)(3)(4)(5)
(1)Personal Personal Median School Unemployment Consumer
Year Population Income Income Age Enrollment Rate Price Index
2011 30,255 793,528,140$ 26,228$ 37.1 3,954 9.5%3.75%
2012 30,930 831,460,260 26,882 37.1 3,954 7.6%2.23%
2013 30,534 784,174,188 25,682 38.3 4,018 6.1%2.83%
2014 31,516 817,682,620 25,945 37.1 4,018 4.4%2.89%
2015 31,516 825,971,328 26,208 37.1 3,927 4.3%0.96%
2016 32,301 846,544,608 26,208 37.2 2,775 4.1%2.57%
2017 32,301 907,690,401 28,101 37.2 2,759 3.9%3.44%
2018 32,301 940,023,702 29,102 36.1 2,633 3.7%3.49%
2019 33,002 1,140,252,102 34,551 36.1 2,634 3.7%1.78%
2020 34,917 1,294,827,111 37,083 36.4 2,460 7.8%2.14%
Sources:
(1) & (2) Colorado Department of Local Affairs, Division of Local Government
(3) Colorado Department of Education, Fall Enrollment
(4) U.S. Dept. of Labor, Bureau of Labor Statistics - Annual Averages, City of Englewood
(5) U.S. Dept. of Labor, Bureau of Labor Statistics - Annual Increase, Denver/Boulder area. All Urban Consumers
172
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Schedule 18
City of Englewood, Colorado
Principal Employers
Current Year and Nine Years Ago
2020 2011
Percentage Percentage
of Total City of Total City
Employer Employees Rank Employment Employees Rank Employment
Health One Swedish Medical 2,041 1 6.98%1,800 1 6.16%
Craig Hospital 815 2 2.79%650 4 2.22%
Encore Electric 560 3 1.92%900 2 3.08%
Englewood School District 491 4 1.68%525 3 1.80%
City of Englewood 425 5 1.45%520 5 1.78%
Groove Toyota 420 6 1.44%450 6 1.54%
Karcher North American 367 7 1.26%300 7 1.03%
MetroCommunty Providers 331 8 1.13%300 8 1.03%
Veolia Transportation 295 9 1.01%230 10 0.79%
Regional Transportation District 251 10 0.86%238 9 0.81%
Total 5,996 20.52%5,913 20.23%
Sources:
City of Englewood Community Development Department
173
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Schedule 19
City of Englewood, Colorado
Full-time Equivalent Employees by Function/Program
Last Ten Years
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
General government:
City Manager 4.92 5.00 5.00 5.25 5.00 6.25 6.25 7.00 6.75 11.80
City Attorney 5.70 6.15 6.15 5.87 6.57 7.30 7.30 6.93 6.00 6.00
Municipal Court 10.20 10.05 9.90 10.48 10.51 10.01 10.01 9.95 9.75 9.75
Human Resources 6.10 6.40 6.51 6.51 5.81 9.43 9.43 7.43 8.18 6.18
Finance & Admin Services 17.63 17.90 17.90 17.90 18.90 16.50 16.50 14.63 15.75 15.75
Central Services 1.08 1.10 1.10 1.10 1.10 1.10 1.00 1.00 1.00 -
Information Technology 10.34 10.50 10.50 10.50 10.50 11.00 11.00 12.00 12.00 12.00
Community Development 10.83 11.00 11.00 10.50 10.50 10.00 10.00 10.00 10.00 10.00
Communications - - - - - 2.50 2.50 3.00 2.75 2.75
Building and Safety 6.89 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00
Police:
Administration 8.47 8.60 8.60 7.00 7.00 9.00 9.00 11.00 11.00 11.00
Communications and Records 14.68 14.20 16.50 16.00 16.00 15.00 15.00 16.20 19.00 19.00
Police Operations 70.89 73.00 72.00 72.00 76.00 79.00 79.00 78.00 79.00 78.00
Neighborhood Services 4.92 5.00 5.00 5.00 5.00 8.00 8.00 5.00 5.00 5.00
Public Works:
Administration 2.78 2.56 2.58 2.58 2.58 2.00 2.00 3.45 2.45 2.00
Engineering 2.96 3.00 3.80 4.00 4.00 4.80 4.80 4.07 4.07 4.07
Streets and Drainage 10.83 11.00 11.00 11.00 11.00 11.45 11.45 11.45 11.45 11.45
Traffic Maintenance 6.40 6.50 6.50 6.50 6.50 6.00 6.00 6.00 6.00 6.00
General Ops and Maintenance 21.68 21.00 21.00 20.00 22.00 20.00 20.00 21.00 20.50 20.50
Concrete Utility 3.86 3.92 4.16 3.92 2.92 2.75 2.75 3.03 3.03 3.03
ServiCenter 9.85 10.00 10.00 10.00 11.00 10.00 10.00 10.00 10.50 10.00
Parks and Recreation:
Administration 4.92 5.74 5.00 5.00 5.00 3.80 3.80 4.00 4.00 4.00
Programs 18.37 17.16 17.50 16.38 17.16 16.25 16.25 16.81 17.25 17.25
Parks 14.28 13.50 13.50 13.50 14.50 15.00 15.00 15.00 14.95 14.95
Golf 7.39 7.38 7.38 7.38 7.38 7.00 7.00 12.25 12.70 20.10
Library 15.60 16.30 15.87 15.93 16.64 14.48 14.48 14.25 14.00 14.00
Utilities:
Water Operations 22.94 23.30 24.50 24.50 21.50 21.90 21.90 22.50 24.00 24.00
Sewer Operations 5.42 5.50 6.40 6.40 6.40 6.60 6.60 5.50 6.40 6.40
Storm Drainage Operations 0.64 0.65 0.55 0.55 0.55 0.40 0.90 1.10 1.30 1.30
Utilities Administration 14.82 17.05 15.55 15.55 15.05 13.40 12.90 13.20 13.15 13.30
Littleton/Englewood
Wastewater Treatment Plant 77.15 81.50 84.35 83.90 78.90 77.40 77.40 86.00 88.75 88.75
Total 412.54 421.96 426.80 422.19 422.96 425.32 425.22 438.75 447.68 455.33
Source: City Revenue and Budget Division. Includes permanent full and part-time employees only; seasonal employees are excluded.
174
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Schedule 20
City of Englewood, Colorado
Operating Indicators by Function/Program
Last Ten Years
Function/Program 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020**
Police
Calls for assistance 45,647 45,337 50,882 50,760 47,099 44,257 44,707 44,482 57,987 49,059
Number of uniformed officers 71 71 71 72 75 75 77 76 78 78
Building Division
Commercial construction value 9,984,183$ 30,797,601$ 12,432,894$ 56,949,582$ 73,276,444$ 55,744,440$ 58,254,208$ 62,622,843$ 53,480,689$ 67,716,121$
Number of units 88 92 68 108 119 107 129 109 75 93
Residential construction value 5,021,642$ 4,969,163$ 5,461,307$ 8,255,353$ 13,730,421$ 21,961,666$ 30,987,359$ 50,218,044$ 38,224,372$ 27,243,231$
Number of units 264 302 251 299 352 427 618 518 498 429
Building permits value 26,247,031$ 49,405,068$ 145,154,652$ 93,181,634$ 105,041,678$ 89,917,681$ 98,839,201$ 118,928,359$ 101,778,024$ 105,916,670$
Number of permits 2517 2446 2096 3936 3246 2857 2558 3159 2756 2609
Parks and Recreation
Englewood Recreation Center
Visits 307,000 305,500 287,000 240,679 242,472 240,320 232,424 236,372 245,644 75,943
Malley Recreation Center
Visits *2,154 3,522 2,502 89,497 114,410 112,566 98,680 105,623 97,472 24,958
Park Shelter Reservations 482 538 511 536 627 760 398 579 470 172
Golf Rounds Played:
9 hole 17,408 19,645 18,157 17,766 16,737 15,799 18,128 17,171 12,790 14,200
18 hole 25,508 26,628 25,900 24,580 25,605 26,176 35,395 34,305 32,406 38,363
Par 3 Course 19,454 22,234 20,020 19,207 19,905 19,175 24,158 20,140 16,023 24,475
Water
New connections 13 3 8 13 25 25 147 57 44 43
Water Main Breaks 44 38 35 35 15 15 23 27 42 42
Average Daily Consumption
(Millions of gallons)5.650 5.454 4.703 5.275 4.763 4.695 5.140 5.440 5.175 5.930
Peak Daily Consumption
(Millions of gallons)11.240 11.910 10.890 10.905 10.010 10.210 10.400 10.780 10.540 10.783
Wastewater
Average Daily Sewage Treated
(Millions of gallons)21.6 20.9 21.1 21.5 23.1 22.1 20.4 20.4 18.7 17.8
*Malley Recreation Center activity tracking was changed from membership tracking to number of visits during 2014.
**Recreation facilities were at limited capacity in 2020 due to COVID-19 protocols.
Sources: City Departments
175
Page 271 of 374
Schedule 21
City of Englewood, Colorado
Capital Asset Statistics by Function/Program
Last Ten Years
Function/Program 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Police
Marked police vehicles 20 20 19 19 20 23 23 23 23 23
Stations 1 1 1 1 1 1 1 1 1 1
Public Works
Miles of streets and alleys
Streets 121.63 121.63 121.63 121.63 121.63 121.63 121.63 121.63 121.63 121.63
Alleys 39.5 39.5 39.5 39.5 39.5 39.5 39.5 39.5 39.5 39.5
Parks and Recreation
Parks 12 12 12 12 12 12 12 12 12 12
Acreage 166.1 166.1 166.1 166.1 166.1 166.1 166.1 166.1 166.1 166.1
Greenbelts 3 3 3 3 3 3 3 3 3 3
Acreage 23.67 23.67 23.67 23.67 23.67 23.67 23.67 23.67 23.67 23.67
Athletic complexes 3 3 3 3 3 3 3 3 3 3
Acreage 30.87 30.87 30.87 30.87 30.87 30.87 30.87 30.87 30.87 30.87
Dog Park 1 1 1 1 1 1 1 1 1 1
Recreation Centers 2 2 2 2 2 2 2 2 2 2
Swimming pools 2 2 2 2 2 2 2 2 2 2
Golf courses - 18 hole 1 1 1 1 1 1 1 1 1 1
Golf courses - 9 hole 1 1 1 1 1 1 1 1 1 1
Golf courses - Par 3 1 1 1 1 1 1 1 1 1 1
Water
Water Mains (miles)155 155 155 155 155 155 155 155 155 155
Fire hydrants 570 570 570 570 570 570 570 570 570 570
Storage Capacity
(Millions of gallons)6.7 6.7 6.7 6.7 6.7 6.7 6.7 6.7 6.7 6.7
Daily Plant Capacity
(Millions of gallons)28 28 28 28 28 28 28 28 28 28
Wastewater
Sanitary Sewers (miles)530 530 530 530 530 530 530 530 530 530
Treatment Capacity
(Millions of gallons)50 50 50 50 50 50 50 50 50 50
Sources: City Departments
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Page 272 of 374
STUDY SESSION
TO: Mayor and Council
FROM: Jackie Loh
DEPARTMENT: Finance
DATE: June 14, 2021
SUBJECT: 2022 Budget Workshop Part I
DESCRIPTION:
2022 Budget Workshop - Discuss Staff's Preliminary Personnel, Operational and Capital
Requests
RECOMMENDATION:
1) Advise Staff to move forward with all or a portion of Operational Requests.
2) Advise Staff to move forward with all or a portion of Capital Requests.
3) Provide guidance to Staff regarding other 2022 budget considerations.
PREVIOUS COUNCIL ACTION:
• On March 15, 2021, Staff presented a 2021 Budget Review providing a high level
explanation of the City's sources and uses of funds as well as an overview of the 2022
City Council Budget Calendar.
• At the April 5, 2021 City Council Study Session, Staff provided the preliminary 2022
revenue and expenditures forecast assumptions for 2022 through 2026.
• During the May 3, 2021 Study Session, Staff discussed the department's prioritized Tier
1 capital projects list included in the 2022-2026 Capital Improvement Plan
SUMMARY:
2022 Budget Workshop:
Staff and City Council will discuss and consider over the next two meetings (June 14th and June
21st) each of the department's 2022 priorities/initiatives and preliminary program operational
and capital requests for inclusion in the proposed 2022 Budget.
ANALYSIS:
Each department will present and discuss key initiatives and any proposed changes for Council
consideration. This information will be used to prepare detailed line item budgets for each
department to be provided to Council as part of the budgeting calendar.
Council is being asked to consider the advantages and challenges of options for funding the
City of Englewood's short and long term estimated capital needs, including proposed capital
plans for the stormwater drainage system, water plant and distribution system, sewer collection
system and the South Platte Renewal (SPR) Enterprise Fund.
Page 273 of 374
Staff provided the preliminary Capital Improvement Plan to Council during the May 3, 2021
Study Session. As we progress through the 2022 Budget process, Staff will provide the formal
Capital Improvement Plan to be included in the final budget documents prior to Council's formal
approval.
During the May 3, 2021 capital discussion, Staff focused on Tier 1 projects considering the
limited amount of funding available (approximately $5 million) in 2022. During the 2022 Budget
Workshop discussion, additional projects will be discussed and Staff will seek Council's
guidance regarding the inclusion of these projects. On May 4th, Staff presented the Tier 1
projects to the Planning and Zoning Commission (Commission). Attached is the Commission's
June 2nd memo to the City Manager of the their capital projects recommendation.
The City is in the early stages of developing the budget and looks forward to Council's input
regarding all of the operating and capital requests put forth.
CONCLUSION:
City Council's input and guidance from the City Council 2022 Budget Workshop will shape the
proposed 2022 Budget. Staff will prepare line item detailed budgets over the next couple
months and will share updated 2022 Budget information with Council later this summer per
established calendar.
FINANCIAL IMPLICATIONS:
City Council's input and feedback regarding the department's operational and capital requests
will impact the development of the proposed 2022 Budget.
CONNECTION TO STRATEGIC PLAN:
The 2022 Budget Workshop discussing key initiatives and any proposed changes for Council
consideration supports the Governance results/outcomes of the Strategic Plan.
OUTREACH/COMMUNICATIONS:
Staff has not undertaken specific outreach/communication work regarding the budget, but is
open to Council suggestions in this area.
ATTACHMENTS:
2022 Budget Workshop Part I
Memo from Planning & Zoning Commission Dated June 2, 2021
Page 274 of 374
2022 Budget Workshop Part I
June 14, 2021
Page 275 of 374
I.Budget Workshop Objectives
II.2021 General Fund Revenue and Expenditure Trends
III.2021 General Fund Amended Budget Overview
IV.2022 General Fund Budget Assumptions
V.Budget Calendar and Schedule
VI.Department Presentations
City Administration
Municipal Court
Human Resources
Information Technology
Community Development
Communications
Police
Agenda
Page 276 of 374
I. Budget Workshop Objectives
Page 277 of 374
Budget Workshop Objectives
•Review General Fund 2021 April YTD revenue and expenditure trends
•Highlight the budget calendar for 2022 and engagement of Council in the process
•Seek Council vision and input in the development of the 2022 budget
•Provide an overview of department budget proposals
o Part I –June 14th
o Part II –June 21st
Page 278 of 374
II. General Fund 2021 Revenue and Expenditure Trends
Page 279 of 374
General Fund 2020 and 2021 YTD Monthly Revenue
$-
$4,500,000
$9,000,000
$13,500,000
$18,000,000
$-
$1,300,000
$2,600,000
$3,900,000
$5,200,000
Jan Feb Mar Apr
2020 2021 2020 YTD 2021 YTDPage 280 of 374
$-
$4,550,000
$9,100,000
$13,650,000
$18,200,000
$-
$1,100,000
$2,200,000
$3,300,000
$4,400,000
$5,500,000
Jan Feb Mar Apr
2020 2021 2020 YTD 2021 YTD
General Fund 2020 and 2021 YTD Monthly Expenditures Page 281 of 374
Sales and Use Tax Collections
$- $250,000 $500,000 $750,000 $1,000,000 $1,250,000 $1,500,000 $1,750,000 $2,000,000 $2,250,000 $2,500,000 $2,750,000 $3,000,000 $3,250,000 $3,500,000 $3,750,000 $4,000,000 $4,250,000 $4,500,000
Total Sales and Use Tax Collected2018-2021 Monthly Comparison of Total Sales and Use Tax Collected
2018 2019 2020 2021Page 282 of 374
Sales & Use Tax Collections –Top 10 Sources
Page 283 of 374
General Fund -Fund Balance Composition (in millions) Page 284 of 374
III. 2021 General Fund Amended Budget Overview Page 285 of 374
General Fund 2021 Amended Budget Revenue
Sales and Use Tax
$32,528,457
62%
Property Tax
$4,624,000
9%
All Other Revenue
$15,383,393
29%Page 286 of 374
General Fund 2021 Amended Budget Expenditures
Administration 2.1%Finance 3.1%
Information Technology 6.8%
Community Development 5.7%
Public Works 13.2%
Police 26.3%
Fire & Emergency Management
12.5%
Parks, Recreation and Library
Services 14.5%
Debt Service 7.5%
All Other Expenditures 8.3%
All Other Expenditures
Legislation 0.6%
City Attorney's Office 1.7%
Municipal Court 2.3%
Human Resources 2.0%
Communications 1.3%
Contingencies 0.6%
Total 8.3%Page 287 of 374
General Fund 2021 Amended Budget Fixed Versus Variable Costs
Fixed Costs (Non-
discretionary)
Variable Costs
(Discretionary)
Variable Costs $27,889,383
(Discretionary)
Fixed Costs $41,799,174
(Non-discretionary)
Total $69,688,557
Page 288 of 374
General Fund 2021 Amended Budget Fixed Costs (Non-discretionary)
Contractual Services
Debt Service
StaffingPolice and Fire Pension (Old Hire
and Voluntary)
Transfer-Out to Capital
Projects Funds and Others
Fixed Costs $41,799,174
(Non-discretionary)
Contractual Services
•Denver Fire Contract
•Telephone Contact
•Software/Hardware
Maintenance Contracts
Page 289 of 374
General Fund 2021 Amended Budget Variable Costs (Discretionary)
Capital
Commodities
Contractual Services
Staffing-Nonunion Full-
Time, Part-Time and
Temporary
Variable Costs $27,889,383
(Discretionary)
Contractual Services
•Design and Engineering Professional
Services
•Consulting Professional Services
•Outside Legal Professional Services
Page 290 of 374
General Fund 2021 Amended Budget Employee Compensation Composition
Salary and Wages
76%
Benefits
24%
Salary and Wages $25,291,057
Benefits $ 8,043,592
Total $33,334,649
Page 291 of 374
IV. 2022 General Fund Budget Assumptions Page 292 of 374
Strategic Plan Outcomes
Governance
Neighborhoods
Infrastructure
Economy
Sustainability
Transportation
Safety
Page 293 of 374
Fiscal Responsibility
$36,000,000
$40,500,000
$45,000,000
$49,500,000
$54,000,000
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Unaudited
General Fund Revenues and Expenditures 2010-2020 Unaudited
Expenditures Revenues
Revenue CAGR 3.7%
Expenditure CAGR 2.8%
2010-2020 Unaudited Compound Annual Growth Rate (CAGR)
General Fund Revenue CAGR ~ 3.7%
General Fund Expenditures CAGR ~ 2.8%
CPI All Items / Denver-Aurora-Lakewood CO CAGR ~ 2.5%
Surplus = Revenues Exceed Uses
Deficit = Expenditures Exceed Sources
Page 294 of 374
General Fund SummaryPreliminary 2022 Budget Forecast Assumptions
2022 Revenue Sources:
Sales and Use Tax Revenue
(increase applied to 2021 revenue estimate)
+3.0%
Property Tax Revenue *+14.0%
All Other Revenue Sources *+4.0%
2022 Expenditure Uses:+3.0%
Please Note:An update of the
preliminary revenue and
expenditure assumptions will
be provided after review of the
Colorado Legislative Council
Staff June 2021 | Economic &
Revenue Forecast report
* Based on historical receipts and economic projections, the following assumptions have increased from the
April 5, 2021 presentation: Property Tax to 14% from 10% and All Other Revenue Sources to 4% from 2%Page 295 of 374
2022 Budgetary Considerations
•Salary and Wage Increases
•7% Medical Benefits (Maximum Impact)
HR and Kaiser to negotiate the actual impact by mid to late August 2021
•Actuarial Results Pension Contributions
•Employee Education and Professional Development Support
•New positions and expenditures to enhance current service levels
Page 296 of 374
2022 Salary / Wage Increase Overview
Employers of choice attract and retain employees, in part, by:
Offering competitive compensation
Offering competitive benefits
Informational Data:
•Englewood Police Benefits Association (2021 & 2022) –3.5%
•Englewood Employee Association Negotiated Salary/Wage Increase (2020 -2022) –3.5%
•Colorado State Salary/Wage Increase for Fiscal Year (FY) 2021-2022 –3.0%
•Colorado Economic Indicators Wage and Salary Income Percent Change (Public & Private Sectors)
2022 Increase –6.5%
3 Year Average Increase (2020-2022) –4.8%
5 Year Average Increase (2018-2022) –5.5%Page 297 of 374
Fund Balance Composition (in millions)
$-
$6.5
$13.0
$19.5
$26.0
2017
Actual
2018
Actual
2019
Actual
2020
Unaudited
2021
Budget
2021
Estimate
2022
Forecast
2023
Forecast
2024
Forecast
2025
Forecast
2026
Forecast
TABOR Reserve LTAR Loan Unassigned Fund Balance Reserve PolicyPage 298 of 374
V. Budget Calendar and Schedule
Page 299 of 374
2022 City Council Budget Calendar
Q1
Jan-Mar
•City Council 2022 Vision/Goal Setting Workshop -Jan 23, 2021
•Budget Basics, Funds Overview and 2022 Budget Cycle Preview -Mar 15, 2021
Q2
Apr -Jun
•Preliminary 2022 Revenue and Expenditure Underlying Forecast Assumptions -Apr 5, 2021
•Review Preliminary 2022 Capital Projects List -May 3, 2021
•2022-2026 Capital Improvement Plan (CIP) to Planning & Zoning (P&Z) Commission -May 4, 2021
•2022-2026 Capital Improvement Plan (CIP) P&Z’s recommended project list to City Manager -Jun 2, 2021
•Review Preliminary 2022 Operating & Staff Prioritized Capital Requests -Jun 14 and 21, 2021
Q3
Jul-Sep
•Update from the following per their purview of the draft proposed capital and/or operating budget: Library Board, Transportation Advisory Committeeand Parks & Recreation Commission –Jul 26, 2021
•Budget Advisory Committee Annual Report Review -Jul 26, 2021
•Draft Proposed 2022 Operating & Capital Budget & Follow-up Discussion as needed -Aug 9 and 23, 2021
•Submit Proposed 2022 Budget -Sep 7, 2021
•Proposed 2022 Budget Public Hearing -Sep 20, 2021
•Budget Workshop to finalize 2022 Budget (Placeholder) -Sep 27, 2021
Q4
Oct-Dec
•2022 Budget Ordinances First Reading -Oct 4, 2021
•2022 Budget Ordinances Second Reading -Oct 18, 2021
Page 300 of 374
Department Lineup
June 14, 2021 June 21, 2021
Administration City Attorney’s Office
Municipal Court Finance
Human Resources Public Works
Information Technology Parks, Recreation and Library
Community Development Utilities
Communications South Platte Renew
Police
Page 301 of 374
VI. Department Presentations
Page 302 of 374
•Administration
•Municipal Court
•Human Resources
•Information Technology
•Community Development
•Communications
•Police
Department Presentations Page 303 of 374
City Administration Department
Page 304 of 374
1.Sustainability Program
Fulfill City Council vision for a Sustainability Program in 2022
2. Translation Services
Increase service delivery and equity in City communications
through improved translation services
3.Board & Commission Training
Improve effectiveness of Board & Commission deliberations
and guidance to Council
4. Employee Advisory Committee
Enhance employee events and expand employee
recognition offerings to employees
Enhancements
Page 305 of 374
Personnel & Operation EnhancementsIncrease(+) / Decrease(-) Summary
Description +/-Ongoing One Time
Branded items (CMO)-$500 $
Computer Supplies (CMO & CCO)-$1,000 $
Office Equipment/Furniture -$500 $
Sustainability Program (.5 FTE)+$65,000 $
Translation Services +$20,000 $
Board & Commission Training +$$9,000
Employee Adv. Committee Program Expansion +$20,000
Totals +$103,000 $9,000
Page 306 of 374
Proposed Fee/Rate Increases
Fee/Rate to be Changed Proposed
Increase
Projected
Annual
Revenue
Rationale
N/A
Page 307 of 374
New Personnel Requests
Title Salary &
Benefits
Division Rationale
Sustainability
Coordinator (.5 FTE)
$40,000 CMO Carry out Council vision for sustainability program
Page 308 of 374
Operational Cost Increases
Description Dollar
Amount
Division Reason for Increase
Sustainability Program $25,000 CMO Carry out Council vision for sustainability program
Translation Services $20,000 CMO Increase service delivery and equity in City
communications through improved translation
services
Board & Commission
Training
$9,000 CCO Improve effectiveness of Board & Commission
deliberations and guidance to Council
Employee Advisory
Committee
$20,000 CMO Sponsor the following employee related events or
award programs: Innovation Grant, Longevity Monetary Awards,
Summer Picnic, End of Year Celebration, Office Expenses (Printing,
awards, etc.), Misc. Recognition and Appreciation Event (bring your
child to work week (every other year), spirit week, decorating contest,
and appreciation and recognition events). Page 309 of 374
Alignment with Strategic Plan
Proposed Enhancements
Neigh-
borhoods
Infra-
structure Economy Safety
Sustain-
ability
Transpor-
tation
Gover-
nance
Total
Sustainability Program %%%%100%%%100%
Translation Services %%%%%%100%100%
Boards & Commission Training %%%%%%100%100%
Employee Advisory Committee %%%%%%100%100%Page 310 of 374
2022 Capital Requests
Fund Capital Item Request Amount
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
TOTAL -$ Page 311 of 374
Questions?Page 312 of 374
Municipal Court
Page 313 of 374
1.Restorative Justice Operational Costs
Support Criminal Justice reforms through Restorative Justice practices and processes
2. Court Appointed Counsel Increases
Supports legislative mandates and prison reform efforts
3.Court Service Program Costs & Court Services Program Manager
Remove financial barriers to comply with legal requirements. Provide court personnel
with expertise in identifying the needs, tools and skills to administer court and community
service programs. Provide a connection to basic housing/food resources and individual
improvement opportunities like education, mental health/counseling services, substance
abuse treatment/harm reduction, etc.
Enhancements
Page 314 of 374
Personnel & Operation EnhancementsIncrease(+) / Decrease(-) Summary
Description +/-Ongoing One Time
Court Service Programs Manager (annual)+$85,000 $
Restorative Justice Operational Costs +$5,000 $
Court Service and On-going Probation Costs +$30,000 $
Court Appointed Counsel increase +$7,500 $
$
Court Navigator Position absorbed by Court
Service Programs Manager if approved
(annual)
-$26,000 $
Totals +$101,500 $0
Page 315 of 374
New Personnel Requests
Title Salary &
Benefits
Division Rationale
Court Service
Programs Manager
$42,250
(2022 half
year impact
on budget)
Municipal
Court
We currently have a part time court navigation position.
This position is becoming extremely useful in outreach to
defendants in need but we anticipate that additional
personnel time will be required in order to continue to
provide appropriate oversight of services. Several
legislative changes will need to be implemented and
transitioning the part time position to a more global full
time position would increase the Court’s ability to address
additional mental health and socio-economic barriers to
compliance. In order to fully assess pending legislative
requirements and opportunities, we would delay
implementation until July 1, 2022.Page 316 of 374
Operational Cost Requests
Description Amount Division Rationale
Restorative Justice Program
Support
$5,000 Municipal
Court
The Restorative Justice Program Manager is housed under the Court. Funding
was originally estimated and since this is a new program, additional operational
costs need to be considered. Requests include volunteer trainings, professional
organization memberships, RJ programming participant acknowledgements,
conference attendance, food and advertising expenses. We feel this is a
conservative request in order to establish a robust restorative justice program. We
continue to look for grant funding opportunities to offset these RJ costs.
Court Service and on-going
Probation Programs
$30,000 Municipal
Court
Court service programs would include payment vouchers for various treatment
programs including Domestic Violence counseling, substance abuse counseling,
monitoring of drug and alcohol consumption and in-home detention options.
Many/most of these programs receive state funding in the county and district
courts. Local jurisdictions do not have the same funding opportunities thus
creating a financial barrier to many individual’s successful compliance of court
orders.
Court Appointed Counsel $7,500 Municipal
Court
The afore mentioned legislative changes will further reduce the ability to bond and
hold defendants in custody for the vast majority of municipal violations. Based on
these mandates, more defendants will receive court appointed counsel (CAC) to
help expedite their matters. The Court did receive an additional $25,000 in grant
funding for in-custody CAC but those funds are for in-custody hearings only. Once
released, the Court pays for all court appearances by CAC. Page 317 of 374
Proposed Fee/Rate Increases
Fee/Rate to be Changed Proposed
Increase
Projected
Annual
Revenue
Rationale
Not applicable
Page 318 of 374
Alignment with Strategic Plan
Proposed Enhancements
Neigh-
borhoods
Infra-
structure Economy Safety
Sustain-
ability
Transpor-
tation
Gover-
nance
Total
Court Service Programs Manager 10%%%75%%%15%100%
Restorative Justice Operational Costs 25%%%60%%%15%100%
Court Service Program Costs 10%%%75%%%15%100%
Court Appointed Counsel increase %%%100%%%%100%Page 319 of 374
2022 Capital Requests
Fund Capital Item Request Amount
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
TOTAL -$ Page 320 of 374
Questions?Page 321 of 374
Human Resources Department
Page 322 of 374
1.Training & Development (T&D) FTE
To design, coordinate, organize, and facilitate learning and development solutions and events. To
support the workforce acquiring knowledge, skills, and abilities required for effective job performance.
2.T&D Module in UKG Pro platform
To automate and optimize the T&D function with shared data, improved employee experience, and
modernized employee development.
3. HR Business Partner (HRBP) FTE
To support department directors and managers by aligning HR activities with City strategy and to
anticipate, help to design, and then shape organizational change.
4. Diversity, Equity & Inclusion (DEI) FTE
To promote training and events, bring awareness to DE&I in the workplace, and engage co-workers
in DE&I conversation and training.
5. I-9 Management
To provide online reporting for 24/7 visibility into I-9s. To provide confidence & control over new &
historical I-9 compliance.
Enhancements
Page 323 of 374
Personnel & Operation EnhancementsIncrease(+) / Decrease(-) Summary
Description +/-Ongoing One Time
T&D FTE +$115,000 $
T&D Module (Subscription Fee –Ongoing; Launch Fee –One Time)+$ 28,000 $ 30,000
HRBP FTE +$110,000 $
DE&I FTE +$105,000 $
I-9 Management +$$ 5,000
Totals $358,000 $35,000
Page 324 of 374
New Personnel Requests
Title Salary &
Benefits
Division Rationale
Training &
Development Specialist
$115,000 HR A Training & Development function allows an organization
to strengthen those skills that each employee needs to
improve therefore bringing all employees to a higher level
so they all have enriched skills and knowledge.
HR Business Partner $110,000 HR The main purpose of an HR Business Partner is to use
HR capabilities to accomplish City-wide goals. An HRBP
supports business managers by aligning HR activities
with organizational strategy.
Diversity, Equity &
Inclusion Administrator
$105,000 HR Promoting training and events to bring awareness to
DE&I in the workplace. Engaging co-workers in DE&I
conversation and training. Reviewing and developing
policies and procedures that will promote workplace
DE&I.Page 325 of 374
Operational Cost Requests
Description Amount Division Rationale
T&D Module $30,000 L
$28,000 S
HR Automate and optimize the T&D function with shared data,
improved employee experience, and modernized employee
development. (Launch fee and Subscription fee)
I-9 Management $5,000 HR Helps remove the burden of manually tracking forms and files.
Automated alerts so HR can take action and help reduce risk
and remain compliant with continuous scanning of payroll data
which will help to identify missing and expired I-9s.Page 326 of 374
Proposed Fee/Rate Increases
Fee/Rate to be Changed Proposed
Increase
Projected
Annual
Revenue
Rationale
N/A
Page 327 of 374
Alignment with Strategic Plan
Proposed Enhancements
Neigh-
borhoods
Infra-
structure Economy Safety
Sustain-
ability
Transpor-
tation
Gover-
nance
Total
T&D Module %%%%%%100%100%
T&D FTE %%%%%%100%100%
HRBP FTE %%%%%%100%100%
DE&I FTE %%%%%%100%100%
I-9 Management %%%%%%100%100%Page 328 of 374
2022 Capital Requests
Fund Capital Item Request Amount
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
TOTAL -$ Page 329 of 374
Questions?Page 330 of 374
Information Technology Department
Page 331 of 374
1.Internal Process Improvements (Ongoing improvement)
Streamline IT processes to provide consistency in services to improve user
experience.
2. Business Process Improvements
Evaluating current business processes to ensure that our systems maximize
efficiency, accuracy and effectiveness.
3. Cyber/Data Security
Protect systems and data to reduce the risks of exposer by implementing industry
best practices.
4. Data Privacy
Ensuring that confidential data is protected by following industry best practice,
laws and regulations.
5.Mobility (Office Anywhere)
Making sure that users have the tools and access to perform their job duties with
an internet connection.
Enhancements
Page 332 of 374
Personnel & Operation EnhancementsIncrease(+) / Decrease(-) Summary
Description +/-Ongoing One Time
Software Maintenance and Support -$177,915 $
Totals -$177,915 $0
Page 333 of 374
New Personnel Requests
Title Salary &
Benefits
Division Rationale
No new personnel
Requests
Page 334 of 374
Operational Cost Requests
Description Amount Division Rationale
No Operational Cost
requests
Page 335 of 374
Proposed Fee/Rate Increases
Fee/Rate to be Changed Proposed
Increase
Projected
Annual
Revenue
Rationale
No Fee/Rate Increases
Page 336 of 374
Alignment with Strategic Plan
Proposed Enhancements
Neigh-
borhoods
Infra-
structure Economy Safety
Sustain-
ability
Transpor-
tation
Gover-
nance
Total
Internal Process Improvements %%%%%%100%100%
Cyber/Data Security %%%%%%100%100%
Business Process Improvements %%%%%%100%100%
Data privacy %%%%%%100%100%
Mobility %%%%%%100%100%Page 337 of 374
2022 Capital Requests
Fund Capital Item Request Amount
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
TOTAL -$ Page 338 of 374
Questions?Page 339 of 374
Community Development Department
Page 340 of 374
1.UDC Update
Complete CodeNext (UDC Update) in 2022 with additional funds for public engagement.
2. DRCOG Mobility/ Infrastructure Grant
Obtain a grant from DRCOG for mobility and infrastructure. Focus will be on CityCenter. Grant
requires a $41,000 local match.
3. Energy Efficiency Englewood Grant Enhancement
Supplement CDBG funding for Energy Efficiency Englewood (E3) grant program with
allocation from Fund 46 Housing Rehabilitation Fund to reduce/eliminate waiting list.
4. Economic Development Strategic Plan
Retain a consultant to develop an Economic Development Strategic Plan in collaboration with
staff.
Enhancements
Page 341 of 374
Personnel & Operation EnhancementsIncrease(+) / Decrease(-) Summary
Description +/-Ongoing One Time
CodeNext: UDC Update +$$125,000
Energy Efficiency Englewood (E3)
Grant Enhancements
+$$80,000
Match –DRCOG Mobility/Infrastructure Grant +$$41,000
Economic Development Strategic Plan +$$25,000
Totals +$0 $271,000
Page 342 of 374
Operational Cost Requests
Description Amount Division Rationale
CodeNext: UDC Update $125,000 Planning Project started mid-2021. Anticipate expending
$100,000 of $200,000 budgeted in 2021. Savings
of $100,000 in 2021. Remainder of $100,000 in
2022. Anticipate public outreach / mailings, etc.
for additional $25,000.
Energy Efficiency
Englewood (E3) Grant
Enhancements
$80,000 Administration Supplement CDBG funding with Fund 46 Housing
Rehabilitation to reduce/eliminate waiting list.
Short-Term Rental
Monitoring
$20,000 Planning Contract with LodgingRevs to monitor short-term
rentals in the city.
Partnership with
RTD /Englewood for Trolley
TBD Administration Cost-share with RTD for continued operations of
the Englewood Trolley.Page 343 of 374
Proposed Fee/Rate Increases
Fee/Rate to be Changed Proposed
Increase
Projected
Annual
Revenue
Rationale
Development Fees 10.8%$41,550 Comparable with surrounding communities;
includes recording fee. Last increased in 2018.
Building Permit Fees 1.1%$5,000 Comparable with surrounding communities.
Last increased in 2018.Page 344 of 374
Alignment with Strategic Plan
Proposed Enhancements
Neigh-
borhoods
Infra-
structure Economy Safety
Sustain-
ability
Transpor-
tation
Gover-
nance
Total
CodeNext: UDC Update 20%0%5%5%20%10%40%100%
Match -DRCOG Mobility/Instructure Grant 30%10%0%10%20%30%0%100%
Energy Efficiency Englewood Grant Enhancement 50%0%0%10%40%0%0%100%
Economic Development Strategic Plan 20%0%10%10%20%15%25%100%Page 345 of 374
Questions?Page 346 of 374
Communications Department
Page 347 of 374
1.Marketing Specialist from PT to FT
Expanding services to more departments; allow the neighborhood resources
coordinator to focus on community engagement campaigns with support of the
marketing specialist; maintain new online technologies, including: the website,
Englewood Engaged, GovDelivery (email platform) and microsites; meet the
increasing demand for new communication strategies; and increase engagement
on new and existing social medial platforms.
2. Additional Printing & Annual Report
Provide information on key achievements and outcomes to community members
through a variety of communications strategies. Ability to reprint popular
brochures like the historic walking tour brochures. Produce an annual report to
engage with, and inform citizens about the city’s yearly accomplishments.
Enhancements
Page 348 of 374
Personnel & Operation EnhancementsIncrease(+) / Decrease(-) Summary
Description +/-Ongoing One Time
Move marketing specialist from FTE to PTE +$62,000 $
Fund 2020 reclassification for Web and Social
Media Specialist Position
+$10,000 $
Additional Printing Money +$10,000 $
Annual Report +$15,000 $
Replenish Advertising Budget ($0 in 2021)+$15,000 $
Totals +$112,000 $0
Page 349 of 374
New Personnel Requests
Title Salary &
Benefits
Division Rationale
Marketing Specialist
from PT to FT
$62,000 Commun
ications
Expanding services to more departments, meeting the
demand for new communication strategies; and
supporting engagement on new and existing social
medial platforms. Page 350 of 374
Operational Cost Requests
Description Amount Division Rationale
Printing $10,000 Communic
ations
Communications created a variety of brochures that will need to
be reprinted in 2022. ie. Historic Walking Tour brochures.
Contractor for city council
meetings
$15,000 Communic
ations
Council meetings will be transitioning from IT to communications
and will require a contractor to operate new equipment and
execute the meetings.
Annual Report $15,000 Communic
ations
Update the community regarding yearly accomplishments.Page 351 of 374
Proposed Fee/Rate Increases
Fee/Rate to be Changed Proposed
Increase
Projected
Annual Revenue
Rationale
Page 352 of 374
Alignment with Strategic Plan
Proposed Enhancements
Neigh-
borhoods
Infra-
structure Economy Safety
Sustain-
ability
Transpor-
tation
Gover-
nance
Total
Marketing Spec. from PT to FT 20%20%30%15%5%5%5%100%
Additional Printing Funding 10%10%25%5%%%50%100%
Annual Report 15%%0%15%%%100%100%Page 353 of 374
2022 Capital Requests
Fund Capital Item Request Amount
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
TOTAL -$ Page 354 of 374
Questions?Page 355 of 374
Police Department
Page 356 of 374
1.Community Relations Specialist & Police Academy Trainee(s)
Advance the goals of the Police Reform Task Force
2. Victims Advocate
Provide the necessary services to victims of domestic violence, abuse and other
elements of criminal behavior and neglect.
3. Parking Enforcement Officer & Dispatcher
Ensure the department has the capacity to effectively provide public safety
services.
Enhancements
Page 357 of 374
Personnel & Operation EnhancementsIncrease(+) / Decrease(-) Summary
Description +/-Ongoing One Time
Ballistic Rifle Plates –replacement every 5 years and is
due in 2022 –In lieu of paying for this out of the 2022
budget, we intend to pay via the Donors Fund
-$18,900 $
Ballistic Helmets –5 year life span –due for
replacement in 2022 –In lieu of paying for this out of the
2022 budget, we intend to pay via the Donors Fund
-$28,000 $
SWAT Ballistic Helmets –due for replacement –In lieu
of paying for this out of the 2022 budget, we intend to
pay via the Donors Fund
-$11,160 $
Tasers –replacement cycle now due –we intend to
purchase these items out of 2021 budget savings
-$69,836 $
Continues on next pagePage 358 of 374
Personnel & Operation EnhancementsIncrease(+) / Decrease(-) Summary
Continued from previous page
Description +/-Ongoing One Time
Community Relations Specialist +$90,380 $
Police Academy Trainee(2)+$162,026 $
Dispatcher +$83,701 $
Parking Enforcement Officer +$83,712 $
Totals +$291,923 $0
Page 359 of 374
New Personnel Requests
Title Salary &
Benefits
Division Rationale
Community Relations
Specialist
$90,380 1101 Police Reform recommendation. Increase volunteerism,
community engagement and awareness
Police Academy
Trainee(2)
$162,026 1105 Police Reform recommendation. Potential to develop and
increase diversity within the PD while also maintaining
appropriate staffing levels
Dispatcher $83,701 1104 Senior Dispatch Manager has taken on considerable
responsibilities since the position was developed.
Promote an individual to Supervisor and backfill a
Dispatch position
Parking Enforcement
Officer
$83,712 1101 The current position was merged in to the Abandoned
Vehicle Officer position resulting in a sharp decrease in
parking summonses being issued.Page 360 of 374
Operational Cost Requests
Description Amount Division Rationale
Vehicle for Community
Relations Specialist
$31,200 1101 Required for continuous community engagement. Cost
includes CERF costs.Page 361 of 374
Proposed Fee/Rate Increases
Fee/Rate to be Changed Proposed
Increase
Projected
Annual
Revenue
Rationale
No changes for 2022
Page 362 of 374
Alignment with Strategic Plan
Proposed Enhancements
Neigh-
borhoods
Infra-
structure Economy Safety
Sustain-
ability
Transpor-
tation
Gover-
nance
Total
Community Relations Specialist 50%%%50%%%50%100%
Victim Advocate 25%%%50%%%25%100%
Police Academy Trainee(s)25%%%50%%%50%100%
Parking Enforcement Officer 50%%%25%%%25%100%
Dispatcher 25%%%75%%%%100%Page 363 of 374
2022 Capital Requests
Fund Capital Item Request Amount
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
TOTAL -$ Page 364 of 374
Questions?Page 365 of 374
General Fund 2022 Enhancement Requests Summary
Department +/-Ongoing One Time
Administration +$103,000 $9,000
Municipal Court +$101,500 $0
Human Resources +$358,000 $35,000
Information Technology -$177,915 $0
Community Development +$0 $271,000
Communications +$112,000 $0
Police +$291,923 $0
Totals +$788,508 $315,000
Page 366 of 374
TO: Shawn Lewis, City Manager
Jackie Loh, Finance Director
Jennifer Nolan, Budget Administrator
THRU: Brad Power, Community Development Director
FROM: Wade Burkholder, Planning Manager
DATE: June 2, 2021
SUBJECT: Planning and Zoning Commission CIP recommendation
The Planning and Zoning Commission at its regular meeting on May 18, 2021 unanimously
recommended the following Capital Improvement Projects for inclusion in the 2022 budget.
Englewood P&Z Public Improvement Fund and Capital
Projects Fund Tier 1 Priority Project Recommendations
Project Name Funded
Public Improvement Fund
Parks and Rec Parking Lot Maintenance $60,000
Road and Bridge $300,000
Concrete Utility City Share $325,000
Signal Equipment Upgrade/Replacement $150,000
Concrete Program Accessible Ramps $305,473
Alley Maintenance $300,000
Pavement Maintenance by Area $1,500,000
Floyd & Elati Intersection Improvements $350,000
Traffic Sign Inventory $40,000
W. Dartmouth Traffic Calming $135,000
Total PIF $3,465,473
Capital Improvement Fund
Network Development IT $150,000
PC Replacement IT $90,000
Fiber Network $300,000
Page 367 of 374
2
Englewood P&Z Public Improvement Fund and Capital
Projects Fund Tier 1 Priority Project Recommendations
Emerald Ash Borer Mitigation $50,000
Facilities and Operations $844,500
ADA Compliance Projects $100,000
Art $15,345
Total CPF $1,534,527
Total PIF & CPF $5,000,000
Projects prioritized as Tier 1 by Department Directors within the Conservation Trust Fund, Open
Space Fund, Storm Water Drainage Fund, Golf Course Fund, Concrete Utility Fund and the
Service Center Fund were also presented and discussed. As each of these Funds have
dedicated revenue sources, the Planning and Zoning Commission did not make any changes to
the recommended projects within these Funds.
The Planning and Zoning Commission expressed their appreciation for the opportunity to review
the Multi-Year Capital Improvement Plan for the City of Englewood.
Page 368 of 374
COUNCIL COMMUNICATION
TO: Mayor and Council
FROM: Tamara Niles
DEPARTMENT: City Attorney's Office
DATE: June 14, 2021
SUBJECT:
Executive Session for Legal Advice under C.R.S. Section 24-6-
402(4)(b).
DESCRIPTION:
Executive Session for Legal Advice
RECOMMENDATION:
The City Attorney recommends Council adjourn into executive session for a conference with the
City Attorney and for the purpose of receiving legal advice on specific legal questions under
C.R.S. Section 24-6-402(4)(b); Updating on the status of claims and litigation in which the city is
involved.
PREVIOUS COUNCIL ACTION:
none.
SUMMARY:
Executive session for City Council to receive an update on the status of claims and
litigation in which the city is involved. Script for recessing into executive session.
ATTACHMENTS:
Script for recessing into executive session.
Page 369 of 374
EXECUTIVE SESSION MOTION FORM
(Note: 2/3 quorum present must vote yes to pass any motion to go into executive session; and an
executive session may only occur at a regular or special meeting of the body.)
If 7 members are present 5 members must vote yes
If 6 members are present 4 members must vote yes If
5 members are present 4 members must vote yes
I MOVE TO GO INTO EXECUTIVE SESSION:
____X____ For a conference with the City Attorney and for the purpose of receiving legal advice on specific
legal questions under C.R.S. Section 24-6-402(4)(b); Updating on the status of claims and
litigation in which the city is involved.
Also present at this executive session are the following persons:
Mayor Pro Othoniel Sierra
Council Member Joe Anderson
Council Member Dave Cuesta
Council Member Steven Ward
Council Member Cheryl Wink
Council Member Rita Russell
City Manager Shawn Lewis
City Attorney Tamara Niles
May I have a second? VOTE We will now exit this meeting and join the ZOOM link provided
Page 370 of 374
ANNOUNCEMENT 1
BEFORE EXECUTIVE SESSION COMMENCES
ANNOUNCEMENT TO BE MADE BY PRESIDING OFFICER AT THE BEGINNING OF THE
EXECUTIVE SESSION (MAKE SURE THE TAPE RECORDER IS TURNED ON; DO NOT IT OFF
DURING THE EXECUTIVE SESSION UNLESS SO ADVISED BY THE CITY ATTORNEY)
TURN ON RECORDING
Today’s date is June 14, 2021, and the time is ______________________.
For the record, I am Mayor Linda Olson. As required by the Open Meetings Law, this executive session is being
electronically recorded
Also present at this executive session are the following persons:
Mayor Pro Othoniel Sierra
Council Member Joe Anderson
Council Member Dave Cuesta
Council Member Steven Ward
Council Member Cheryl Wink
Council Member Rita Russell
City Manager Shawn Lewis
City Attorney Tamara Niles
This is an executive session for the following purpose:
This is an executive session for a conference with the City Attorney and special counsel for the purpose of
receiving legal advice on specific legal questions under C.R.S. Section 24-6-402(4)(b); on the topic of potential
litigation
I caution each participant to confine all discussion to the stated purpose of the executive session, and that no
formal action may occur in the executive session
If at any point in the executive session any participant believes that the discussion is going outside the proper
scope of the executive session, please interrupt the discussion and make an objection.
Page 371 of 374
ANNOUNCEMENT 2
ATTORNEY CLIENT PRIVILEGED INFORMATION
ANNOUNCEMENTS TO BE MADE AT THE BEGINNING OF EXECUTIVE SESSION FOR LEGAL
ADVICE, OR FOR THE DISCUSSION OF LEGAL ADVICE DURING AN EXECUTIVE
SESSION WHOSE STATED PURPOSE IS A SUBJECT OTHER THAN LEGAL ADVICE
(make sure Announcement No. 1 has been made first)
By City Attorney:
As City Attorney, it is my opinion that the discussion of the matter announced in the motion to go into executive
session constitutes a privileged attorney-client communication. I am therefore recommending that no further
record be kept of this executive session, unless or until the privileged communication is concluded.
By Presiding Officer:
The City Attorney has recommended that no further record be kept of this executive session. The time is
now__________ and I am turning off the tape recorder
(turn off tape recorder at this time)
(If the attorney-client communication has finished, but the executive session continues, TURN THE TAPE
RECORDER BACK ON)
By Presiding Officer:
The time is now ________________and I have turned the tape recorder back on because the privileged attorney-
client communication is concluded.
(AT THE END OF THE EXECUTIVE SESSION, MAKE SURE ANNOUNCEMENT NO. 2 IS MADE
BEFORE TURNING OFF THE TAPE RECORDER)
Page 372 of 374
ANNOUNCEMENT 3
CONCLUDING AN EXECUTIVE SESSION
ANNOUNCEMENT TO BE MADE BY THE PRESIDING OFFICER BEFORE CONCLUDING THE
EXECUTIVE SESSION (WHILE THE TAPE RECORDER IS RECORDING).
I hereby attest that this recording reflects the actual contents of the discussion at the executive session and has
been made in lieu of any written minutes to satisfy the recording requirements of the Open Meetings Law.
The tape will be retained by the City for a 90-day period.
The time now is _______________, and this executive session is concluded. The Governing Body will now
return to the open meeting
(turn off recording and return to open meeting)
Page 373 of 374
ANNOUNCEMENT 4
RETURN TO OPEN MEETING
STATEMENT TO BE MADE BY THE PRESIDING OFFICER UPON RETURNING TO THE OPEN
MEETING
The time is now ____________________and the executive session has been concluded.
The participants in the executive session were:
Mayor Linda Olson
Mayor Pro Othoniel Sierra
Council Member Joe Anderson
Council Member Dave Cuesta
Council Member Steven Ward
Council Member Cheryl Wink
Council Member Rita Russell
City Manager Shawn Lewis
City Attorney Tamara Niles
I move to close the executive session; may I have a second? VOTE
For the record, if any person who participated in the executive session believes that any substantial discussion
of any matters not included in the motion to go into the executive session occurred during the executive session,
or that any improper action occurred during the executive session in violation of the Open Meetings Law, I would
ask that you state your concerns for the record
Seeing none, the next agenda item is:
Page 374 of 374