HomeMy WebLinkAbout03/22/2006HOUSING AUTHORITY
MEETING
March 22 2006
LOBBY CONFERENCE ROOM
7:00 P.M.
A. Call Meeting to Order
1. Introduction of New Member
2. Election of Officers
B. Roll Call
C. Approval of the Minutes: February S, 2006
D. Officers Reports
E. Public Forum
F. Un6nished Business
G. New Business
1. Presentation & Acceptance of Audit
2. Update on Park Side Project
H. Other
L Adjournment
CITY OF WHEAT ffiDGE HOUSING AUTHORITY
Minutes of Special Meeting
February 8, 2006
A. CALL MEETING TO ORDER
The meeting was called to order at 7:00 p.m. by Chair DiTullio.
B. ROLL CALL
Authority Members Present: Cheryl Brungazdt
Jerry DiTullio
Kathy Nuanes
Janice Thompson
Authority Members Absent: Kent Davis
Others Present: Alan White, Community Development Director
Larry Nelson, Cornerstone Realty
Betty Maybin, Cornerstone Realty
Dick Matthews, Accountant
C. APPROVAL OF MINUTES
It was moved by Kathy Nuanes and seconded by Cheryl Brungardt to
approve the minutes of January 3, 2006 with one correction: Karen Berry
should be listed under "Others Present" rather than Karen Adams. The
motion passed unanimously.
D. OFFICERS REPORTS
There were no officer reports.
E. PUBLIC FORUM
There was no one to appear before the Authority.
F. UNFINISHED BUSINESS
There was no unfinished business.
G. NEW BUSINESS
• Authorization to Hire Swanhorst & Co. to Perform Audit
It was moved by Kathy Nuanes and seconded by Cheryl Brungardt to
approve Swanhorst & Company to perform the Housing Authority audit
Housing Authority Minutes - 1 -
02-08-06
with the understanding that fees will not exceed $3,500.00. The motion
passed unanimously.
• Update on Park Side Townhomes Proiect
Lany Nelson reported that mazketing would begin in about a week. The
Authority decided to conduct an open house for the Park Side project on
Mazch 1, 2006 at 3:00 p.m. The remaining unit at Quail Square will also be
marketed along with the Park Side units.
H. OTHER
The Jefferson County Housing Authority project proposed for 32"d and
Wadsworth was discussed. Alan White reported that a meeting was held with
the neighborhood and Jeffco Mediation. The inain concerns expressed by the
neighbors involved traffic issues. The rezoning application for tlus property
will come before Council some time in April.
• It was decided to cancel the regularly scheduled meeting of February 22aa
• There was a request for the city attomey to provide information on the
Volunteer Service Act to Authority members.
1. ADJOURNMENT
The meeting was adjourned at 8:00 p.m.
Jerry DiTullio, Chair Ann Lazzeri, Secretary
Housing Authority Minutes
02-OS-06
10
WHEAT RIDGE HOUSING AUTHORITY
FINANCIAL STATEMENTS
December 31, 2005
~
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TABLE OF CONTENTS
Independent Auditors' Report
cial Statements
tatement of Net Assets
Statement of Revenues, Expenses and Changes in Fund Net Assets
Statement of Cash Flows
Notes to Financial State ts
4e
4P
PAGE
1
2
3
4
S-8
Aeatidge mmissioners
Housing g AuthoriTy
Wheat Ridge, Colorado
INDEPENDENT AUDITORS' REPORT
We have audited the accomp g basic financial statements of the Wheat Ridge Housing Authority as of and for
the year ended December . These financial statements are the responsibiliTy of the Wheat Ridge Housing
Authoxity's managem ponsibiliTy is to express an opinion on these financial statements based on our audit.
We conducted our audit m 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 aze free of material misstatement. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used
and significant estimates made by management, as well as evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable basis for our opinion.
The Wheat Ridge HousingAuthority hasno managemenYsdiscussionandanalysisthattheGovernmental
Accounting Standards Boazd has determi essary to supplement, although not required to be part of, the basic
financial statements. In our opinion, the financial statements referred to above present fairly, in al] material respects, the financial position
of the Wheat Ridge Housing Authority as of December 31, 2005, and the changes in its Financial position and its cash
flows for the year then ended in conformiry with accounting principles generally accepted in the United States of
America.
February 9, 2006
40
BASIC FINANCIAL STATEMENTS
ooe,
1
WHEAT RIDGE HOUSING AUTHORITY
STATEMENT OF NET ASSETS
December 31, 2005
ASSETS
Cash
Loan
Prope d for Resale
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Liabilitiea
Retainage Payable
TOTAL LIABILITIES
NET ASSETS
UnresVicted
TOTAL LIABILITSES AND NET ASSETS
2005 2004
$ 222,664 $ 356,647
12,443 12,708
1,010,671 770,310
$ 1,245,778 $ 1,139 665
$ 7,105 $ 8,117
- 4,770
35,610 -
42,715 12,887
1,203,063 1,126,778
$ 1,245,778 $ 1,139,665
IS&
AMWNs,
`k~i`
The accompanying notes are an integral part of the financial s[atements.
2
WHEAT RIDGE HOUSING AUTHORITY
STATEMFNT OF REVENUES. EXPENSES
AND CHANGES IN FUND NET ASSETS
Yeaz Ended December 31, 2005
OPERAT UES
Sales ont r operty
Cost Rental
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Closing Costs
General and Administrative
Repairs and Maintenance
Utilities Adlic"
Hameowners Dues
City Reimbursement
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES)
Interest Income
Interest Expense
TOTAL NONOPERATING REVENUES (EX
INCON(E (LOSS) BEFORE CAPITAL CONTRI TIONS
CAPITAL CONTRIBUTIONS
Grants
CHANGE IN NET ASSETS
NET ASSETS, Beginning
NET ASSETS, Ending
2005
2004
$ 242,000 $
765,481
(220,783)
(739,887)
13,414
13,606
34,631
39,200
18,780
13,123
7,046
8,043
2,041
3,266
2,072
5,726
1,927
1,200
2,432
3,125
34,298 34,483
333 4,717
952 599
- (60)
952 539
1,285 5,256
75,000
76,285
5,256
1,126,778 1,121,522
400, $ 1,203 063 $ 1 126,778
The accompanying notes aze an integral part of the financial statements.
3
WHEAT RIDGE HOUSING AUTHORITY
STATEMENT OF CASH FLO W S
Increase (Decrease) in Cash
Yeaz Ended December 31, 2005
CASHF OPERATINGACTIVITIES
Proc Okehab,'I)itiation f Investment Property
Purch of Investment Property
Cash Received from Tenants
Cash Payments m Vendors and Suppliers
Net Cash Provided (Used) by Operating Activities
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Loan Repayments from Hmneowners
Net Cash Provided by Nonc ' ing Activities
CASH FLOWS FROM CAPI ND RELATED FINANCING ACTIVITIES
GrantProceeds
Loan Principal Payments
Loan Interest Payments
Net Cash Provided (Used) by Capital and Related Financing Activities
CASH FLOWS FROM INVESTING ACTNITIES
Interest Income
Net Cash Provided by Investing Activities
NET INCREASE (DECREASE) IN CASH
CASH, Beginning
CASH, Ending
#00
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH
PROVIDED (USED) BY OPERATING ACTNITIES
Operating Income (Loss) 't-
Adjustments to Reconcile Operating Income (Lose) to Net Cash -
Provided (Used) by Operating Activities
Changes in Assets and Liabilities Re]ated to Opeiations
Property Held for Resale
Prepaid Expenses
Accounts Payable
Acerued Liabilities
Retainage Payable
Net Cash Provided (Used) by Operating Activities
2005
$ 242,000
(425,534)
13,414
(40,080)
2004
$ 765,481
(763,843)
13,606
(39,879)
(210,200) (24,635)
265 255
265 255
75,000 20,000
- (173,298)
- (60)
75,000 (153,358)
952 599
952 599
(133,983) (177,139)
356,647 533,786
$ 222,664 $ 356,647
$ 333 $ 4,717
(240,361) 3,355
- 1,996
(1,012) (11,593)
(4,770) 4,201
35,610 (27,311)
...210200 $ (24635)
The accompanying notes are an integral part of the financial statements.
WHEAT RIDGE HOUSING AUTHORITY
NOTES TO FINANCIAL STATEMENTS
December 31, 2005
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the Wheat Ridge Housing Authority (the "Authority") have been
loo prepazed in conformiTy with generally accepted accounting principles (GAAP) as applied to
governmental units. The Governmental Accounting Standards Board (GASB) is the accepted
standard-setting body for establishing governmental accounting and financial reporting principles.
The more significant of the AuthoriTy's accounting policies are described below.
Reporting Entity
In accordance 'th governmental accounting standazds, the AuthoriTy has considered the possibility
of inclusi itional entities in its financial statements. The definition of the reporting entity
is ba y on Financial accountability. The Authority is financially accountable for
organiz s that make up its legal entiTy. It is also financially accountable for legally separate
organizations if Authority officials appoint a voting majority of the organization's governing body
and either it is able to impose its will on that organization or there is a potential for benefits to, or
to impose specific £nancial burdens on the Authority. The Authority may also be financially
accountable for organizations that are fiscally dependent upon it.
Based on the application of this criteria, the Authority does not include additional organizations
within its reporting entity.
Measurement Focus, ccounting, and Financial Statement Presentation
The AuthoriTy uses an enterprise fund to account for its operations. Enterprise funds are used to
account for operations that are financed and operated in a manner similar to private business
enterprises, where the intent of the governing body is that costs of providing goods or services to the
general public on a coutinuing basis be financed or recovered primarily through user charges.
The financial statements aze reported using the economic resources measurement focus and the
accrual basis of accounting. Revenues are recor en earned and expenses are recorded when
the liability is incurred, regazdless of the tim' ela ed cash flows. Grants and similar items are
recognized as revenue as soon as all eligibih requirements imposed by the provider have been met.
Private-sector standards of accounting and financial reporting issued prior to December l, 1989,
generally are followed in the financial statements to the extent that those standards do not conflict
with or contradict guidance of the Governmental Accounting Standards Board. Govemments also
have the option of following subsequent private-sector guidance for their enterprise funds, subject
to this same limitation. The Authority has elected not to follow subsequent private-sector guidance.
Enterprise funds distinguish operating revenues and expenses fro rating items. Operating
revenues and expenses generally result from providing service producing and delivering goods
in connection with the Authority's principal ongoing operatioos. Operating expenses include the
cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues
and expenses not meeting this definition are reported as nonoperating revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the Authority's practice
to use restricted resources first, then unrestricted resources as they are needed.
WHEAT RIDGE HOUSING AUTHORITY
NOTES TO FINANCIAL STATEMENTS
December 31, 2005
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Property Held For Resale
Property held for resale includes the acquisition and rehabilitation costs of investment property, and
is recorded at cost.
Risk Management
The Authority is exposed to various risks of loss related to torts; theft of, damage to, and destruction
of assets; error nd omissions; and natural disasters. The Authority carries commercial insurance
forthese ' oss.
Comp e Data
Comparative data for the prior year has been presented in the accompanying financial statements in
order to provide an understanding of changes in the Authority's financial position and operations.
Certain prior yeaz amounts have been reclassified to conform to the current year presentation.
NOTE 2:
Budgets are adopted for the Authority as a management controi aevise, but are not legally required.
Therefore, budgetary information is not presented in the financial statements.
NOTE 3: DEVELOPMENT PROJECTS
I
During 2004, the Authority purchased an eight- wnhome complex known as Parkside. The
Authority is rehabilitating the units for resal ali ied buyers.
During 2003, the Authority puxchased a ten- unit condominium complex known as Carnation Square
to provide a homeownership program to low-income residents of the City of Wheat Ridge. The
Authority rehabilitated the units for resale to qualified buyers and sold the final two units during
2005.
The Authority previously purchased and rehabilitated a condominium complex on Quail Street.
During 2005, the AuthoriTy acquired one unit from the complex, whi ,is being held for resale.
WHEAT RIDGE HOUSING AUTHORITY
NOTES TO FINANCIAL STATEMENTS
December 31, 2005
NOTE 4: CASH
~Deposits
The Colorado Public Deposit Protection Act (PDPA) requires that all units of local government
deposit cash in eligible public depositories. Eligibility is determined by State regulations. At
December 31, 2005, the State regulatory commissioners had indicated that all financial institutions
holding deposits for the Authority are eligible public depositories. Amounts on deposit in excess
of federal insurance levels must be collateralized by eligible collateral as determined by the PDPA.
PDPA allows the financial institution to create a single collateral pool for all public funds held. The
pool is to be maintained by another institution, or held in trust for all the uninsured public deposits
as a grou azket value of the collateral must be at least equal to 102% of the uninsured
sam 31, 2005, the AuthoriTy had bank deposits of $122,864 collateralized with
depo ' em
securit F by the financial institution's agent but not in the Authority's name.
Investments
The Authority is required to comply with State statutes which specify investment instruments
meeting defined rating, maturity, custodial and concentration risk criteria in which local
governments may invest, which include:
• Obligations of the Unit and certain U.S. Agency securities
• Certain internation securities
• General obligation an enue bonds ofU.S. local govemment entities
• Bankers' acceptances of certain banks
• Commercia] paper
• Written repurchase agreements collateralized by certain authorized securities
• Certain money marketfunds
• Guaxanteed investment contracts
• Local government investment pools
At December 31, 2005, the Authority had n' m nts.
NOTE 5: LOANS RECEIVABLE
During 2002, the Authority approved loans, totaling $13,210, to assist two homeowners with closing
costs related to their condominium purchases. One loan requires monthly payments of $SQ
including interest at 3.5% per annum, through September, 2012. The second loan requires one
payment of $3,525, including interest at 3.5% per annum, due in Oc er, 2007. These loans are
secured by the condominium units. During2005,thehomeowners incipal payments totaling
$265, resulting in a balance of $12,443 at December 31, 200
WHEAT RIDGE HOUSING AUTHORITY
NOTES TO FINANCIAL STATEMENTS
December 31, 2005
NOTE 6: PROPERTY HELD FOR RESALE
10Following is a summary of transactions for the property held for resale for the yeaz ended December
31, 2005.
Balance Balance
12/31/04 Additions Deletions 12/31/05
Acquisition and Rehabilitation
Costs of Investment Property $ 770.310 $ 461,144 $ 220.'783 $ 1,010,671
NOTE 7: COMM S AND CONTINGENCIES
Mana ent Agreement
The Authority has a management agreement with the Jefferson County Housing Authority (JCHA)
for contracted services. Under the terms of this agreement, the Authority contracts for labor and
expertise in housing authority management, operation and administration, etc. The contracted
services have been classified as functional expenses in the financial statements for better reporting
purposes.
Cooperation Agreemen
The Authority has entere o an agreement with the City of Wheat Ridge for contracted services.
Under the terms of this agreement, the City will provide legal, planning, engineering services, etc.,
as deemed necessary by the AuthoriTy. Under the terms of this agreement, the City Manager or his
designee will act as the Executive Director of the Authority.
Claims and Judgements
The Authority participates in federal programs t fully or partially funded by grants received
from other governmental units. Expenses fi by grants are subject to audit by the appropriate
grantor government. If expenses are di owed due to noncompliance with grant program
regulations, the Authority may be required to reimburse the grantor government. As of December
31, 2005, significant amounts of grant expenses have not been audited but the Authority believes that
subsequent audits will not have a material effect on the overall financial position of the Authority.
Tabor Amendment
Colorado voters passed an amendment to the State Constihition, Arti X, Section 20, which has
several limitations, including revenue raising, spending abilities, r specific requirements of
state and ]ocal government. The Amendment is complex ject to judicial interpretation.
Management believes the Authority is exempt from the provi ions of the Amendment.
Feb 006
Board of Commissioners
Wheat Ridge Housing AuthoriTy
Wheat Ridge, Colorado
We have audited the fi 1 statements of the Wheat Ridge Housing Authority for the year ended December 31,
2005, and have issued our report thereon dated February 9, 2006. Professional stazidards require that we provide you
with the following information related to our audit.
Our Responsibility under Generally Accepted Auditing Standards
As stated in our engagement letter, our responsibility, as described by professional standards, is to plan and perform
our audit to obtain reasonable, but not absolute, ass ance about whether the financial statements are free of material
misstatement and are presented in accordan enerally accepted accounting principles. Because an audit is
designed to provide reasonable, but not ssurance and because we did not perform a detailed examination
of all transactions, there is a risk that mater' isstatements or noncompliance may exist and not be detected by us.
In addition, an audit is not designed to detect immaterial misstatements or violations of laws or regulations that do
not have a direct and material effect on the financial statements.
As part of our audit, we considered the internal control of the Authority. Such considerations were solely for the
purpose of determining our audit procedures and not to provide any assurance concerning such internal control.
SigniTicant Accounting Policies Aamfik
IdgwrIT
Management has the responsibility for selection and use of opnate accounting policies. In accordance with the
terms of our engagement letter, we will advise management about the appropriateness of accounting policies and their
application. The significant accounting policies used by Authority are described inNote 1 to the financial statements.
We noted no transactions entered into by the Authority during the year that were both significant and unusual, and
of which, under professional standards, we are required to inform you, or transactions for which there is a lack of
authoritative guidance or consensus.
Significant Audit Adjustments
For purposes of this letter, professional standards define a signiFicant audit ad~ nt as a proposed correction o£
the financial statements that, in our judgment, may not have been detected exc t through our auditing procedures.
We did not propose adjustrnents to the accounting records as a result of our audit work.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or
not resolved to our satisfaction, conceming a financial accounting, reporting, or auditing matter 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.
Con ith 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 application of an accounting
principle to the Authority'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 check with us to
determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with
other accountants.
Issues Discussed Prior t ion of Independent Auditors
We generally discuss a of matters, including the application of accounting principles and auditing standards,
with management each year prior to retention as the Authority's auditors. However, these discussions occurred in
the normal course of our professional relationship and our responses were not a condition to our retention.
Diftculties Encountered in Performing the Audit
We encountered no significant difficulties in performing our audit.
Conclusion
We would like to thank Alan White and D atthews for their assistance and cooperation during the audit.
This report is intended solely for the information and use of the Board of Commissioners and management of the
Wheat Ridge Housing AuthoriTy and is not intended to be and should not be used by anyone other thanthese specified
parties.
Very truly yours,
04401,
Swanhorst & Company LLC
oanaos Wheat Ridge Housing Authority
Balance Sheet
As of March 15, 2006
Mar 15,'06
ASSETS
CurrenT Assets
Checking/Savings
113 • Vectra Operating Account
186,387
Total Checking/Savings
186,387
O[her Current Assets
751• ParkSide ProJectlnventory
901,635
152 • Quail Project Inventory
119,804
Total Other Current Assets
7,021,439
Total Current Assets
1,207,826
Other Assets
271 • Note Recelvable - Abel
3,000
273 • Note Receivable - Baca
9,398
Total Other Assets
12,398
TOTAL ASSETS
1,220,224
LIABILITIES & EDUITY
Liabillties
Current Liabllitles
Accounts Payable
315 - Constructfon Retainage
16,712
Total Accounts Payable
16,712
Total Current Liabtlities
16,712
Total Llabilities
16,712
Equity
Net income
449
465. Fund Balance
1,203 064
Total Equity
1,203,513
70TAL LIABILITIES & EOUITY
7,220,225 .
Page 1 of 1
03114106
Wheat Ridge Housing Authority
Profit and Loss
January 1 through March 15, 2006
Jan 1- M ar 15, 'O6
Ordinary IncomdExpense
Income
530 • Rent
1,500
535. Interest Incoma
137
Total Income
1,637
Cost of Goods Sold
567 • Construction Period Maintenance 857
580 • Rehabilitation - Various 9,780
Sat • Supplfes/Materlals
131
599 - Ending Cost of UN
ts . -70,768
Total COGS
0
Gross Profit
7,637
Expense
700 • Selling Costs
428
762 • Bank Charges
4
775 • Conference & Meeting Expense
72
802, Gardening & Maintenance
229
804. Homeowners Assoclation Dues
310
832. Postage
5
865 • Trash Removal
. 45
872 • Utififies
97
Total Expense
1,190
Net Ordinary Income 447
Netlncome 447
Paga 1 oT 1
o3/14106 Wheat Ridge Housing Authority
Park Side Project
All Transactions
Ordinary Income/Expense
Income
530. Rent
. Totallncome
Cost ot Goods Sold
555 •
Purchase of Units
560 •
Acqulstion Appraisal Fees
562 •
Acqulsitions Costs
563.
ArChitecture
567 •
Construction Perlod Maintenance
570 •
Garages
571 •
Homeowners Association
573 •
Rehabilitation - Appllances
574 •
Rehabilitatlon • Cabinets
575.
Rehabilltaion - Electrical
576 •
Rehabilitatlon - Exterior
577
. Rehabilitation - Floors
578
. Reha6ilitalon - Piumbing
580
• Rehabilitation - Various
587
• Supplles/Materials
599
• Ending Cost of Units
Total COGS
Gross Profit
Expense
700 •
Selling Costs
750 •
Accounting & Legal
802 •
Gardening & Maintenance
825 •
Ottice Supplies -
832 •
Postage
843
• Repalrs
857
• Taxes - Real Estate
865
• Tfash Removal
972
• Utillties
Total Expense
Net Ordinary Income
Mar1S,'06 %oflncome
9,233 100 %
9,233 700%
545,000
5,903%
1,700
18%
1,939
21 %
600
6 %
3,801
41 %
43,420
470%
1,000
11 %
3,968
43 %
43,121
467 %
15,950
173 %
80,102
868%
29,745
322 %
31,082
337%
99,744
1,080 %
131
1 %
-901,302
-9,762%
0%
9,232 100 %
426
5 %
215
2%
4,699
51 %
70
1 %
35
0%
89
7 %
300
3%
626
7 %
1,564
77%
8,026
87%
1,206 13%
Page 1 of 2
oanaos Wheat Ridge Housing Authority
Park Side Project
All Transactions
Mar 15,'06 % of Income
Other Income/Expense
Other Income
564 - CDBG Grant 75,000 812%
TotalOtherlncome 75,000 812%
Net Other Income 75,000 812%
Net Income 76,206 825 %
Page 2 ot 2
The Ciry of
7500 WEST 29TH AVENUE
WHEATRIDGE,C080030-8001 (303) 234-5900 ~heat
City Admin. Fax # 234-5924 Police Dept. Fax # 235-2949 ~idge
March 9, 2006
Alan White
Wheat Ridge Housing Authority
7500 W. 29`' Ave.
Wheat Ridge, CO 80033
Dear Mr. White:
The City of Wheat Ridge is insured ttuough the Colorado Intergovernmental Risk
Sharing Agency (CIRSA) for its Property and Casualty (PC) insurance coverage. The
City has included the Wheat Ridge Housing Authority (WRHA) as an exposure on its
2006 PC insurance renewal application. Those exposures include the following:
1. Five housing units located at 4501 - 4509 Everitt Street valued at $340,625.00
2. Three housing units located at 8805 - 8825 W. 45"' Place valued at 204,375.00
3. Estimated WRHA operating expenses in the amount of $880,334.00
CIRSA estimates that these exposures account for approximately $1,340.00 of the City's
total PC premium due. The City has already issued full payment to CIRSA for its 2006
PC insurance coverage. Therefore, the City requests reimbursement from the WRIIA in
the amount of $1,340.00 made payable to the City of Wheat Ridge.
Sincerely,
Patrick Goff
Deputy City Manager
RECVCLED PAPER
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