HomeMy WebLinkAboutCity Council Agenda Packet 07-22-19AGENDA
CITY COUNCIL MEETING CITY OF WHEAT RIDGE, COLORADO 7500 WEST 29TH AVENUE, MUNICIPAL BUILDING
July 22, 2019 7:00 p.m.
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CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL OF MEMBERS
PROCLAMATIONS AND CEREMONIES APPROVAL OF MINUTES Council Minutes of May 13, 2019
Study Session Notes of May 20, 2019 and June 3, 2019
APPROVAL OF AGENDA CITIZENS’ RIGHT TO SPEAK
a. Citizens, who wish, may speak on any matter not on the Agenda for a maximum of 3 minutes and sign the PUBLIC COMMENT ROSTER. b. Citizens who wish to speak on an Agenda Item, please sign the GENERAL
AGENDA ROSTER.
c. Citizens who wish to speak on a Public Hearing item, please sign the PUBLIC HEARING ROSTER before the item is called to be heard.
d. Citizens who wish to speak on Study Session Agenda Items for a maximum of 3
minutes and sign the STUDY SESSION AGENDA ROSTER.
CITY COUNCIL AGENDA: July 22, 2019 Page -2-
1. CONSENT AGENDA a. Motion to award a contract and approve subsequent payments to Independent Roofing Specialists, Commerce City, CO in the amount of
$481,000 for the Recreation Center roof-HVAC repairs and replacement b. Resolution No. 41-2019 – a resolution approving an Intergovernmental Agreement with the West Metro Fire Protection District for Radio Specialist services
c. Resolution No. 42-2019 – a resolution authorizing the appropriate city officials to execute an Intergovernmental Agreement by and between the County of Jefferson, State of Colorado, and the City of Wheat Ridge, Colorado regarding the administration of their respective duties concerning the conduct
of the Coordinated Election to be held on November 5, 2019
PUBLIC HEARINGS AND ORDINANCES ON FIRST READING 2. Council Bill No. 10-2019 – an ordinance amending Chapter 2 of the Wheat Ridge
Code of Laws regarding a Code of Ethics for city officers and employees
DECISION, RESOLUTIONS AND MOTIONS
3. Motion to accept the 2018 Financial Statements from CliftonLarsonAllen 4. Resolution No. 40-2019 – a resolution adopting the 2019 Neighborhood Revitalization Strategy update and accepting its findings and recommendations
CITY MANAGER’S MATTERS CITY ATTORNEY’S MATTERS ELECTED OFFICIALS’ MATTERS
ADJOURNMENT
CITY OF WHEAT RIDGE, COLORADO 7500 WEST 29TH AVENUE, MUNICIPAL BUILDING May 13, 2019
Mayor Starker called the Regular City Council Meeting to order at 7:00 p.m.
PLEDGE OF ALLEGIANCE TO THE FLAG OF THE UNITED STATES OF AMERICA ROLL CALL OF MEMBERS
Zachary Urban Janeece Hoppe George Pond David Kueter
Kristi Davis Larry Mathews Leah Dozeman Amanda Weaver Also present: City Manager, Patrick Goff; City Clerk, Janelle Shaver; City Attorney, Gerald Dahl; Parks & Recreation Director, Joyce Manwaring; other staff, guests and
interested citizens.
PROCLAMATIONS AND CEREMONIES Mental Health Month
Mayor Starker read a proclamation declaring May as Mental Health Month. David Goff
from Jefferson Center for Mental Health was present to receive the proclamation. He spoke about Jefferson Center and provided information for the Council. Honoring Jeff Gomez
Mayor Starker read a proclamation honoring the 31 years of service Mr. Jeff Gomez has
spent as an educator and principal in several schools in Wheat Ridge. A plaque was presented to him. Councilmember Leah Dozeman presented a package of letters from students. She had him for a principal in her youth and he was her favorite; she thanked him. Mr. Gomez thanked everyone. He noted that he started at Stevens Elementary
when Dan Wilde was mayor. He said he has always wanted to serve in Wheat Ridge.
National Police Week National Police Officers Memorial Day Mayor Starker read a proclamation declaring May 15 as National Police Officers
Memorial Day to honor fallen officers, and the week of May 12-18 as National Police
week to honor our dedicated police officers. Division Chief Jim Lorentz offered words of appreciation for the support of the Mayor, Council and especially the community. They feel it. Members of the Grange came forward to present to the Police Department a check for $500 for the Feed the Future Program they raised at their 4th Annual Chili
Cook-off.
CITY COUNCIL MINUTES: May 13, 2019 Page -2-
APPROVAL OF CITY COUNCIL MINUTES of February 11, 2019 and of March 11, 2019
There being no objections, the City Council minutes of February 11, 2019 and March
11, 2019 were approved as published.
APPROVAL OF THE AGENDA
CITIZENS RIGHT TO SPEAK
Carol Mathews (WR) read from the City website on the duties of councilmembers in a
Council/Manager form of government. Among other things, councilmembers are to represent the citizens, and they hire a City manager to carry out policy. In recent months when citizens have come in to express their opinions and concerns about how various issues will affect their neighborhood, councilmember have referred to them as
the angry mobs who want to control the Council’s decisions. Councilmembers who vote with the majority of the people have been treated badly and held in disregard by their fellow councilmembers. She reminded councilmembers they were elected to represent the people, not their own opinions. Jerry DiTullio (WR) referenced a provision in the Charter that requires councilmembers to vote on all issues unless they have a direct financial conflict of interest. He listed
examples of times past when elected officials voted on matters they had voted on earlier in a different capacity. There are also the City Code and Council Rules. In his opinion it is proper for Councilmember Weaver to vote on these matters a second time. He explained what a Point of Order is. He also announced he would be here on May 20 with Commissioner Tighe to discuss the Jefferson County budget.
Troy Seyfer (WR) of Seyfer Specialties on Harlan St north of 44th reported that the
traffic there is getting scary and is very dangerous due to the poor design location of the
WalMart access points in relation to the median. He daily witnesses countless people driving on the wrong side of the road, making illegal U-turns, and even driving on the sidewalk. He’s spoken with the police about it. Seyfer recently reinvested in upgrading their property, and want to re-asphalt their lot and add landscaping, but they can’t with
up to 15 cars a day making U-turns on their property and tearing up the lot. It’s also
dangerous that there are no crosswalks. He’d like the City to look at this situation.
Dorothy Archer (WR) asked Council to be considerate and conscientious of citizens’ requests when they come before them – which has happened a lot in the last 2 ½ years. People buy their homes trusting the surrounding zoning; Council should respect that. Changing residential zones to PRD has become a big issue. She reminded them they
are elected to protect the citizens – not developers.
Judy Capra (WR), who spoke with donated time, would like to see a better working
relationship between Council and citizens. She listed several things she has learned from reading, research and discussions.
CITY COUNCIL MINUTES: May 13, 2019 Page -3-
1) The NRS report and Comp Plan both start with a list of five things people value about living in Wheat Ridge.
i. Small town feel, not big city life,
ii. Neighbors and neighborhoods, iii. Greenery, parks and open space, iv. The terrific westward view, and v. Things that reflect our culture and history.
She thinks if every project were run with these things in mind – especially in the
Planning Department, she doesn’t think there would be near as much controversy.
2) The NRS report states that people do not want major change, and change that does happen should be appropriate to the scale of the neighborhood 3) Zoning. Rezoning should not be taken lightly – especially the PRD angle. Spot zoning leads to the domino effect and that is what we all fear.
4) The NRS report states that people are interested in preservation and re-use of
existing housing - stronger than an interest in building new houses
• From reading she learned that one danger cities fall into is demolition and develop mode, rather than preserve and repurpose. They destroy and rebuild, and in so
doing they destroy the character, culture and history of their city. Example: The four
houses on Upham Street reflect the farming history of Wheat Ridge; they could have been restored for modern urban farmers.
• Chapter 26 of the Code states the PRD should not be used to circumvent the intent
and spirit of the protections afforded by the other zoning restrictions. This is ignored.
• Residents want to be involved in planning – from the very beginning.
• She asked of Council, in moving forward, to
o Include citizens from the very beginning; yes, it will take time, but staff spends
time working with developers.
o Have neighborhood agreements so folks are assured those 5 important things are being considered. Issues could be environmental impact; water issues; noise and traffic mitigation; view impact; consideration of green space/trees.
o She learned traffic detouring through neighborhoods is a sign of poorly managed
growth.
o What happens when a street fails? That questions has yet to be answered. o If a project is claimed to “promote the health, safety, and welfare” of the community, it should be explained how and why it does.
o At Planning Commission level the City should make sure 50% of the most
impacted neighborhood is at the hearing so they can have meaningful input.
o Subsequent development should be put on hold for one year after a major project has finished so the impact can be assessed.
• The zoning code states it is the intent of the zoning code “to preserve the right of
citizens to participate in the making of decision which affect their properties.”
Becky Zachmeier (WR) spoke about the process on Upham Street. At the
neighborhood meeting the developer presented about scraping and condos. She
inquired about notification and they were told only people who lived within 600 feet of
the project would be notified.
Mayor Starker told Ms. Zachmeier to speak only about things not on the agenda.
CITY COUNCIL MINUTES: May 13, 2019 Page -4-
She said since she has learned about zoning she felt she was misled at that time. She
wanted it clear for the record that she does not favor rezoning without neighborhood
input or without notifying neighbors that will be impacted.
Molly Mayfield (WR) spoke against how sad and angry she is about an administrative
approval for a subdivision in her neighborhood. She daily witnesses another house
being built on a tiny lot in her neighborhood that blocks peoples view and will affect
property values. Neighbors were not informed at all; no Planning Commission review;
no City Council review. There are places where infill is appropriate; this was not one of
them. She urged Council to revoke administrative subdivision provisions in the Code.
Jennifer Yates (WR) spoke about child-friendly flavors of cigarettes and vape products.
She said the peer pressure is unbelievable, and it covers all spectrums of student
demographics. She would like to see a licensing program for businesses that sell these
products, and raising the legal age to purchase vape products to 21.
Ihor Figlus (WR) spoke about affordable housing. He explained the finances of how
four single family lots that would be developed into 38 townhomes would result in units
that are much more expensive. ($1,700/mo. vs $2,300/mo.) In a recent Council study
session presentation on affordable housing the number one recommendation was to
preserve the affordability that already exists. Realtor.com shows that 60% of current
buyers are ready to buy a home that needs renovation. He urged Council to preserve
affordability and the character of our neighborhoods.
Rachel Hultin (WR) spoke about how the Games of Thrones film has gone wildly off
script from the original book – which she read. She suggested the City’s policy
documents do not allow “going off script”; they’re binding. Surprises may be good for
Game of Thrones, but they are hard for citizens, the Council, the staff and people who
bring good ideas to our City. She would like Council to consider an ordinance that
automatically defers the hearing for any legal protest that triggers a supermajority until
the next City Council meeting. She wants to sit through a hearing where everyone
understands the playbook, what they’re up against, and what’s happening when they
walk in the room – not in real time. The ability to protest is good, but we should all have
time to understand how that impacts the civic process.
Rollie Sorrentino (WR) heard clearly the message at the beginning of the meeting that
Citizens’ Right to Speak was for items not on the agenda. Yet our honorable and
respected former Mayor and councilman stood here and spoke for three minutes on an
agenda item. He asked respectfully, in fairness, for that agenda item to be opened up
to anyone else who wants to speak on that agenda item.
APPROVAL OF THE AGENDA
1. CONSENT AGENDA
CITY COUNCIL MINUTES: May 13, 2019 Page -5-
a. Motion to award a contract and approve subsequent payments to Independent Roofing Specialists, LLC Commerce City Colorado in the amount of $478,710 for hail damage repairs to Parks, Forestry, Open Space, and Public Works Structures [hail storm 5/8/17; CIRSA will reimburse]
b. Resolution 28-2019 – A Resolution approving an Intergovernmental Agreement with the City of Lakewood providing for resurfacing of 26th Ave. between Kipling Street and Oak Street [City share $42,252.56; from CIP
funds for Preventative Maintenance Projects ]
c. Motion to approve a contribution to the Wheat Ridge Business District for the
purpose of funding the Business Improvement Grant Program in the amount of $90,000 [budgeted amount]
d. Resolution 29-2019 – A Resolution amending the Fiscal Year 2019 General Fund Budget to reflect the approval of a Supplemental Budget Appropriation in the amount of $8,155 for the Foothills Animal Shelter Special Assessment
[budget item; actual assessment higher than anticipated]
e. Resolution 27-2019 – A Resolution approving the Memorandum of Understanding between Signal Behavioral Health Network and the City of Wheat Ridge to receive and distribute Narcan® Nasal Spray Kits [training for
PD to administer Narcan; 72 kits (144 doses) will be free; funded by CO Ass.
of Chiefs of Police (CACP] Councilmember Weaver introduced the Consent Agenda
Motion by Councilmember Weaver to approve the Consent Agenda items a), b.), c), d), and e.); seconded by Councilmember Pond. Councilmember Mathews suggested in the future items such as the appropriation for the Wheat Ridge Business District provide information on how the money will be spent.
The motion carried 8-0.
PUBLIC HEARINGS AND ORDINANCES ON SECOND READING
2. Resolution 31-2019 – A Resolution approving an amended and restated Service
Plan and Intergovernmental Agreement with the Ward TOD Metropolitan District NOS. 1-3
Councilmember Mathews introduced Resolution No. 31-2019
Mayor Starker opened the public hearing
Staff presentation
Megan Murphy of White Bear, Tanaka and Waldren, represented the developer.
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• She was here for the thorough presentation at last week’s study session.
• She reported having fixed the wording about the fire services.
• The City Attorney and City manager are satisfied with the changes.
• She was available for questions.
Public comment none
Council Questions
Councilmember Urban pointed out numerous errors referencing other sections of the
Service Plan.
Ms. Murphy acknowledged all the various errors and gracefully took responsibility.
Mr. Dahl recommended, when the motion is made, to add “with the section references
corrected as noted on the hearing record for the Service Plan and the
Intergovernmental Agreement and others as approved by the City Attorney”.
Councilmember Urban had questions about the mill levy, the debt service plan and the
capping of fees. Ms. Murphy noted this Service Plan is modeled after the Yarrow
Gardens metro district. She explained a “roll off debt service mill levy”, which allows for
future refinancing of the debt service at a better rate. She explained the allowance of
fees for debt, operations and maintenance.
Councilmember Urban expressed concern about having a patchwork of so many special
districts as these metro districts are approved. He is concerned about consumer
knowledge and future impact. This agreement places this property in one of the highest
tax brackets. Ms. Murphy said they are trying very hard to be open to realtors and
buyers about the metro district.
Mayor Starker closed the public hearing
Motion by Councilmember Mathews to approve Resolution No. 31-2019, a resolution
approving an Amended and Restated Service Plan and Intergovernmental Agreement
with the Ward TOD Metropolitan District Nos. 1-3, with the corrective language
requested by the City Attorney; seconded by Councilmember Dozeman; motion carried
8-0.
3. Resolution 32-2019 – A resolution approving a Cooperation Agreement between the City of Wheat Ridge and the Wheat Ridge Urban Renewal Authority for the
Applewood Village Redevelopment
The Urban Renewal Authority (URA) entered into a TIF agreement with Regency
Centers for redevelopment of the Walmart building at 38th & Youngfield. The proposed
resolution would approve the City and Urban Renewal sharing up to a maximum of
$2,000,874 in sales tax increment generated from the project for a period of 5 years.
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Councilmember Pond introduced Resolution No. 32-2019
Mayor Starker opened the public hearing
Staff presentation Steve Art
• This cooperation agreement between the City and Urban Renewal would allow for transport of 1 cent of the 3 cents sales tax for 5 years for that space.
• It will allow the finance department to accept the sales tax revenues monthly
from the new users and return 1 cent of it to URA to repay an obligation to the
developer.
• It is for $2,000,874 or five years – whichever comes first.
• Anticipated annual sales tax revenue is $1M in the first years, growing to $2+M in
2040.
Tom Metzger (Greenwood Village) from Regency Centers presented.
• Former Walmart space will include Hobby Lobby, Home Goods, Sierra Trading
Company and Ulta Beauty.
• The building is 47 years old this year. It is being rebuilt with new water, sewer, lighting, landscaping, etc., sidewalks, and street lights.
• The space out at the corner of 38th & Youngfield will be developed in the future.
• Curb cuts are being revised. Also reorienting the Youngfield entrance across from the I-70 entrance.
• Tenants should be moving in by October.
• If approved, will start improvements on Youngfield immediately.
• He reviewed previous redevelopments at the Center; Starbucks, Hacienda Colorado, and King Soopers gas station.
Steve Art added that this cooperation agreement will affect only the new users.
Public comment none
Council Questions none [This had been discussed in detail at a study session.]
Mayor Starker closed the public hearing
Motion by Councilmember Pond to approve Resolution No. 32-2019, a resolution
approving a Cooperation Agreement between the City of Wheat Ridge and the Wheat
Ridge Urban Renewal Authority for the Applewood Village Redevelopment, seconded
by Councilmember Hoppe; motion carries 8-0.
4. Council Bill 05-2019 – An Ordinance amending Section 16-132 and Subsection 16-133(H) of the Wheat Ridge Code of Laws to Exempt Needle-Stick Prevention and
Syringe Exchange Program Participants from Criminal Prosecution
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Provides exemptions from criminal prosecution for individuals who actively alert law
enforcement or first responders to the presence of injection devices, and for participants
in clean syringe exchange programs.
Councilmember Urban introduced Council Bill 05-2019
City Clerk Shaver assigned Ordinance 1666.
Mayor Starker opened the public hearing.
Staff presentation none
Public comment none
Council Questions none
Mayor Starker closed the public hearing
Motion by Councilmember Urban to approve Council Bill 05-2019 – an ordinance
amending Section 16-132 and Subsection 16-133(H) of the Wheat Ridge Code of Laws
to Exempt Needle-Stick Prevention and Syringe Exchange Program Participants from
Criminal Prosecution, on second reading, and that it take effect fifteen (15) days after
final publication; seconded by Councilmember Hoppe, motion carries 8-0
Mayor Starker declared a 10 minute break at 8:32pm.
The meeting resumed at 8:41pm.
5. Council Bill 02-2019 – An Ordinance approving a zone change from Residential-Three (R-3) to Planned Residential Development (PRD) with and Outline Development Plan (ODP) for property located at 4000-4066 Upham Street (Case
No. WZ-18-17/Ridgetop Village)
6. Resolution 19-2019 – A Resolution approving a Specific Development Plan (SDP) for property located at 4000-4066 Upham Street (Case No. WZ-18-18/Ridgetop Village)
7. Resolution 20-1019 – A Resolution approving a Major Subdivision for property
located at 4000-4066 Upham Street (Case No. WS-18-02/Ridgetop Village)
Councilmember Davis introduced Items 5, 6, and 7.
Mr. Dahl offered procedural directions.
• On April 8 a public hearing was conducted for Items 5 (rezoning), 6 (SDP), and 7
(Major Subdivision). Due to a legal protest, 6 votes were required for passage of Item 5. The vote was 5-3 and therefore failed.
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• On April 22 Item 5 was approved for reconsideration and will have a new vote.
• Since there is a legal protest, Item 5 requires 6 votes to approve. If Item 5 is not approved, Items 6 and 7 will not be necessary. If Item 5 is approved Items 6 and 7 only require a simple majority to pass.
• The hearing on the rezoning was already conducted.
• Reconsideration moves the Council back in time to the point the hearing was closed on April 8. Councilmember Weaver is to vote unless excused by the Council.
• Public comment has occurred on this matter since the April 8 hearing.
• A lawsuit has been filed challenging Council’s action on some things.
• Council’s obligation at this meeting is to act based on the hearing record of April 8.
City Clerk Shaver confirmed this remains numbered as Ordinance 1667.
For Item 5
Motion by Councilmember Davis to approve Council Bill 02-2019 – an ordinance
approving the rezoning of property located at 4000-4066 Upham Street from
Residential-Three (R-3) to Planned Residential Development (PRD) with approval of an
Outline Development Plan, on second reading, and that it takes effect 15 days after final
publication, for the following reasons:
1. The Planning Commission has recommended approval of the rezoning after
conducting a proper public hearing.
2. The proposed rezoning has been reviewed by the Community Development
Department, which has forwarded its recommendation of approval.
3. The proposed rezoning has been found to comply with the “criteria for review” in
Section 26-303 of the Code of Laws.
seconded by Councilmember Hoppe;
Discussion followed.
Councilmember Mathews spoke about ethics and integrity and upholding the principles
of quasi-judicial and ex parte.
• We are only to consider testimony from the hearing, but Councilmember Weaver had ex parte contact at the Planning Commission level.
• Concerning “must vote unless excused by Council”: The breech of quasi-judicial should have excused Councilmember Weaver. However, the majority didn’t do that.
• Ethics fall short. Ex parte contact comes in many forms. Watching Planning
Commission hearings on TV, as suggested earlier by the former mayor, should not
happen.
• He doesn’t think allowing the applicant to speak at the reconsideration is proper.
• He referenced times a year ago when Councilmembers Hoppe and Pond were allowed to recuse themselves. What has changed? He is very disappointed there is
CITY COUNCIL MINUTES: May 13, 2019 Page -10-
no consistency. We should either follow quasi-judicial procedure or remove it all together instead of putting on a pretense.
Councilmember Hoppe said she recused herself because she was considering buying
the property in question if it was rezoned. This was a direct financial interest and Mr.
Dahl suggested she recuse. She is sick and tired of people saying they have no ethics
and integrity. The City Charter is the people’s document. If you don’t like what is in the
Charter, change it. She thinks it was absolutely appropriate for the developer to come
in and speak; the hearing was closed and the matter had failed.
Councilmember Kueter explained what ex parte communication is. He said watching
Planning Commission hearings and the whole council listening to applicants and
citizens is not ex parte communications.
Councilmember Davis said disagreeing is not lack of integrity. She thinks cases should
be judged on a case by case basis. She also doesn’t think bullying councilmembers
before meetings displays integrity.
Councilmember Weaver will not speak about not being able to recuse herself. She
spoke about what Planning Commission is and does.
Councilmember Urban said he perceives the conflict to be that Upham is on a fault line
between residential and commercial. He read from the Comprehensive Plan about the
difference between stable neighborhood where residents can thrive and the
neighborhood is preserved – and the neighborhood buffer areas that are near the edge
of neighborhoods and busier commercial corridors. He thinks this particular project is a
close call. He’s concerned that PRD tends to circumvent the intent and spirit of Chapter
26, but more so the domino effect – that once this is approved, it will open the door for
other high density development. If there really is a difference between “neighborhood”
and “neighborhood buffer”, in his opinion this is not in a buffer zone.
Councilmember Pond will continue to support this rezoning. The applicant used the
zoning tool they had. There are some, but he believes the project fits the area and the
direction the City is going.
Councilmember Mathews said part of why we’re here is to represent the people. When
we do things by the numbers we forfeit our responsibility to make judgement calls. We
all have our own viewpoints, but he believes in voting with the people.
Councilmember Urban inquired about offsite drainage – if it is part of this site. Mr. Dahl
said it’s a required offsite public improvement necessary to serve the site – similar to
accel/decel lanes. Councilmember Urban noted a concern that since the school is
included in the plan, the neighbors to the east of the school are affected – but they have
not been notified or considered. He asked that in the future, when offsite properties are
included in a project that the neighbors of that property also fall in a 600 foot range for
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notification. Mr. Dahl agreed that drainage often has regional impacts and could be a
consideration in the future.
The motion carried 6-2, with Councilmembers Mathews and Urban voting no.
For Item 6
Motion by Councilmember Davis to approve Resolution No. 19 -2019, , a resolution
approving a Specific Development Plan (SDP) for property located at 4000-4066
Upham Street, or the following reasons:
1. City Council has conducted a proper public hearing that meets all public notice
requirements as required by Section 26-109 of the Code of Laws.
2. The proposed Specific Development Plan has been reviewed by the Planning
Commission, which has forwarded its recommendation of approval.
3. All requirements of a Specific Development Plan have been met;
seconded by Councilmember Hoppe; carried 6-2 with Councilmembers Mathews and
Urban voting no.
For Item 7
Motion by Councilmember Davis to approve Resolution No. 20-2019, a resolution
approving a Major Subdivision for property located at 4000-4066 Upham Street, for the
following reasons:
1. City Council has conducted a proper public hearing that meets all public notice
requirements as required by Section 26-109 and 26-407 of the Code of Laws.
2. The requested subdivision has been reviewed by the Planning Commission,
which has forwarded its recommendation of approval.
3. The subdivision plat has been found in compliance with Article IV of Chapter 26
of the Code of Laws.
4. All agencies can provide services to the property with improvements installed at
the developer’s expense:
and with the following conditions:
1. Note 4 shall be updated prior to recordation to indicate the zoning as PRD.
2. The applicant shall continue to coordinate utility service with the appropriate
agencies and any updated information regarding dry utility easements shall be
reflected on the plat at recordation.
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3. The developer shall enter into a subdivision improvement agreement prior to
recordation of the subdivision plat.
4. The developer shall pay parks fees at the time of plat recording in the amount of
$84,907.86
.
5. The Homeowners’ Association covenants and/or metropolitan district service
plan shall be reviewed by Staff prior to issuance of a building permit.
6. Prior to recordation the applicant shall enter into a formal agreement with
Jefferson County Public Schools as required by the City;
seconded by Councilmember Kueter; carried 6-2, with Councilmembers Mathews and
Urban voting no.
8. Council Bill 06-2019 – An Ordinance approving the rezoning of property located at 3300 Ames Street from Residential-Three (R-3) to planned Residential Development (PRD) with an Outline Development Plan (ODP) (Case No. WZ-18-25/Feaster) The rezoning is requested to prepare the property for the development of two duplexes.
9. Resolution 30-2019 – A Resolution approving a Specific Development Plan (SDP)
for property located at 3300 Ames Street (Case No. WZ-18-26/Feaster)
The SDP is the second step in the City’s approval process for a Planned Residential
Development; it provides site plan and design details for the subject property.
Councilmember Kueter introduced Council Bill 06-2019 and Resolution 30-2019. City Clerk Shaver assigned Ordinance 1668 for Council Bill 06-2019.
Mayor Starker opened the public hearing and swore in the speakers.
Staff presentation – Scott Cutler
• Mr. Cutler entered into the record the case file, the zoning ordinance, the Comprehensive Plan and the contents of the digital presentation.
• He testified that all posting and notice requirements had been met.
• The vacant property is about 0.4 acre and is ½ block west of Sheridan.
• It is bordered by multi-family on the north, assisted living to the east and single
family homes to the west and south.
• The lot is currently zoned R-3 which allows single family, duplexes or five multi-family units. The applicant is proposing 2 duplexes, for a total of four units.
• Then Planned Development Process
o The ODP accompanies the zone change request and establishes development standards and uses.
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o The SDP provides detailed review of the proposal: e.g. architecture, landscaping, site design. It may be reviewed concurrently with the ODP.
o The Planning Commission will review the Minor Subdivision at a later date.
• He showed a current picture of the site.
• Minimum lots size is set at 8,425 sf; proposed lot size is 8,450 sf.
• Minimum lot width is set at 53’; proposed lot width is 56 feet wide.
• Applicant has proposed: o Increased landscaping requirements from 25% to 40%.
o Private 2-car, detached garages for each unit (total 8 on-site parking places).
Additional on-street parking is available on Ames and 33rd Ave.
o 5 foot attached sidewalks on Ames St. and 33rd Ave. o A 12 foot water quality tract along the north side next to the apartments. o Each unit to have private fenced yard and concrete path to the garage o All units to share a common driveway in the rear
o Maximum building height of the ODP would allow 29’, but these will be 26’ tall and two stories. o Applicant has made self-imposed design requirements: each unit to have a front porch; additional windows on front and back; vertical board and batten siding on front, mixed vertical and horizontal on the sides; and asphalt shingles.
• Planned Development is proposed for the following reasons: o It removes the need for the variances necessary to build two duplexes. o It sets stricter standards for height, design and landscaping.
o It limits allowed uses to duplex and/or single family.
• Neighborhood meeting held in November; two neighbors attended. Staff received one phone call in support. One person spoke in favor at the Planning Commission.
• All outside agencies can serve the property. City departments have no concerns
• This site is within the neighborhood buffer zone as suggested by the Comprehensive Plan. It will act as a transition use.
• Staff recommends approval
The applicant was present, but did not speak.
There were no questions from Council.
Mayor Starker closed the public hearing.
For Item 8
Motion by Councilmember Kueter to approve Council Bill 06-2019 – an ordinance
approving the rezoning of property located at 3300 Ames Street from Residential-Three
(R-3) to planned Residential Development (PRD) with an Outline Development Plan, on
second reading, and that it takes effect 15 days after final publication, for the following
reasons:
1. The Planning Commission has recommended approval of the rezoning after
conducting a proper public hearing.
CITY COUNCIL MINUTES: May 13, 2019 Page -14-
2. The proposed rezoning has been reviewed by the Community Development
Department, which has forwarded its recommendations of approval.
3. The proposed rezoning has been found to comply with the “criteria for review” in
Section 26-603 of the Code of Laws.
seconded by Councilmember Hoppe; carried 8-0
For Item 9
Motion by Councilmember Kueter to approve Resolution No. 30-2019, a resolution
approving a Specific Development Plan (SDP) for property located at 3300 Ames 8
1. City Council has conducted a proper public hearing that meets all public notice
requirements as required by Section 26-109 of the Code of Laws.
2. The proposed Specific Development Plan has been reviewed by the Planning
Commission, which has forwarded its recommendation of approval.
3. All requirements of a Specific Development Plan have been met.
seconded by Councilmember Hoppe; carried 8-0.
ORDINANCES ON FIRST READING 10. Council Bill 07-2019 – An Ordinance removing the local historic landmark status
from an accessory structure on property located at 11480 W. 44th Avenue (Case No.
WHL-19-01/McEntire)
The City Code allows an application for removal of historic designation to be submitted
at the request of a new owner, but only to the extent public financial assistance has not
been received to benefit the exterior historic elements of the property.
Councilmember Dozeman introduced Council Bill 07-2019.
Motion by Councilmember Dozeman to approve Council Bill No. 07-2019, an ordinance
removing the local historic landmark status from an accessory structure on property
located at 11480 W. 44th Avenue on first reading, order it published, public hearing set
for Monday, June 10, 2019 at 7 p.m. in City Council Chambers, and, if adopted, that it
take effect 15 days after final publication; seconded by Councilmember Davis; carried 8-
0.
CITY MANAGER’S MATTERS Mr. Goff reminded everyone of
• Public open house on the Wadsworth widening on May 22 at City Hall 5-8pm.
CITY COUNCIL MINUTES: May 13, 2019 Page -15-
• The Anderson Pool opening this Saturday – with new locker rooms. Official park
grand opening will be Saturday, June 22.
CITY ATTORNEY’S MATTERS
ELECTED OFFICIALS’ MATTERS David Kueter reported that ATAT had a Ride for Reading event last Friday where 12 riders delivered many books to Pennington Elementary. Thanks to Scott DeJung who was the driving force behind that effort. Zach Urban thanked the WR Chamber of Commerce for hosting a meeting at the
Grange last week regarding the Wadsworth widening project. It was well attended and
had speakers from CDOT, the City, and an attorney. Folks learned about the plan and the process. He emphasized how important it is for folks to come and provide comments on May 22. Leah Dozeman had several announcements:
• She thanked ATAT for the books. The kids really enjoy it.
• She announced that registration is open for the Heroes for Hope race sponsored by Lutheran Hospital and the Lutheran Foundation on June 1.
• There will be a District 4 TLC neighborhood meeting on Wednesday, May 22 from 7-
8:30pm at Clear Creek Baptist Church 10555 W. 44th Avenue.
• There will be a District 4 TLC Clean-up Day on Saturday, June 1 from 8-noon, or until the dumpster is full.
Amanda Weaver reported attending on Jefferson County Senior Heroes Celebration
last week and said it was incredible.
Janeece Hoppe asked for another councilmember to join her in adding to a study
session, as suggested by a citizen, the topic of an ordinance on vaping. The Mayor agreed to do that. ~ She would also like to discuss having legal protests trigger a continuance, as suggested by a citizen. Councilmember Kueter offered to join in that request. ~ She asked about the issue on Harlan Street. Mr. Goff will looking into it.
Mayor Starker reported attending the STEM Gala held last Saturday night by Wheat
Ridge High School. It was a wonderful evening and it’s a great program that not only
teaches the principles of science and technology, but also teaches cooperation and leadership. ~ He reminded again about the Wadsworth discussion on May 22 in Council Chambers and thanked the WR Chamber for the meeting they sponsored. He hopes everyone will come to the meeting or send in comments.
Leah Dozeman added that last Saturday Stevens Elementary held the first annual
FASE (Foundation for Advanced STEM Education) Race amongst eight elementary
schools - including Prospect, Stevens and Peak Expeditionary at Pennington from Wheat Ridge. Each team built their own hydrogen fuel cell car at their school and then competed.
CITY COUNCIL MINUTES: May 13, 2019 Page -16-
ADJOURNMENT
The City Council Meeting adjourned at 9:50 pm.
_____________________________ Janelle Shaver, City Clerk
APPROVED BY CITY COUNCIL ON JUNE 10, 2019 ______________________________
Janeece Hoppe, Mayor Pro tem The preceding Minutes were prepared according to §47 of Robert’s Rules of Order, i.e.
they contain a record of what was done at the meeting, not what was said by the
members. Recordings and DVD’s of the meetings are available for listening or viewing
in the City Clerk’s Office, as well as copies of Ordinances and Resolutions
STUDY SESSION NOTES CITY OF WHEAT RIDGE, COLORADO
City Council Chambers 7500 W. 29th Avenue May 20, 2019 Mayor Bud Starker called the Study Session to order at 6:30 p.m.
Council members present: George Pond, David Kueter, Kristi Davis, Larry Mathews,
and Leah Dozeman Absent: Zachary Urban (excused) and Janeece Hoppe (excused)
Also present: City Clerk, Janelle Shaver; Parks and Recreation Director, Joyce
Manwaring; guests and interested citizens. Citizen Comment on Agenda Items none
1. Jefferson County Financial Update - County Treasurer Jerry DiTullio & County Commissioner Casey Tighe Mr. DiTullio and Mr.Tighe gave a power point informing what the County services are.
• They are reaching out to the various jurisdiction and citizens to provide
education.
• New statewide policy: The County Treasurer is now also the Public Trustee.
• A group called Jeffco Prosperity Partners helps parents increase their income
and get off of County services.
• Property taxes go to: School District 50%, County 24%, 21% Special Districts 21%, Cities 3%, Urban Renewal 2%.
• Of the County’s funds 60% go to safety, 26% stewardship, 8% health and well-being.
• Money for infrastructure projects can’t be moved around.
• In 2014 a decision was made to increase salaries for law enforcement, attorneys, and some others because we were losing employees. Starting in 2016 expenses started to exceed revenues. We have $28M in savings, but don’t want to dip into that anymore.
• May have a ballot measure this fall to increase mill levy.
• The County hasn’t ever de-Bruced, so it can’t keep revenue that is collected. (Examples: County can’t keep extra revenue from permits from the hail storm.
State grants and interest income all applies to the TABOR cap.)
• Jefferson County is working to trim its budget by $16.1 million in the next year to balance the budget and maintain an appropriate reserve fund.
• All offices, departments and divisions whose budgets are impacted by the
General Fund are being required to trim their budgets by 7% for 2020.
STUDY SESSION NOTES: May 20, 2019 Page -2-
There was brief discussion about metropolitan districts.
2. Update on Artspace Proposal – Diane Robb
The Cultural Commission had been asked by the City Council to investigate the Artspace Proposal with the community to assess the moral and financial support for the project and report back to City Council at a future meeting. Diane Robb, chair of the Cultural Commission, reported to the Council.
• She explained that Artspace is a non-profit developer that helps communities identify
effective, affordable ways to incorporate the arts into their civic agendas.
• She summarized the Commission’s outreach to artists, realtors, commercial and residential folks, business and property owners and the community in general, along
with people who have had direct involvement with Artspace. Interest and support
from the community was tremendous.
• A core committee of diverse individuals has been formed of people who support the Artspace concept – which is to create, foster and preserve affordable space for
artists and art organizations.
• The first step would be a Preliminary Feasibility Study by Artspace that would provide comprehensive feedback about the feasibility of creating and sustaining a live/work, multi-use, or other arts facility development. Areas of consideration would
include:
1. Project concept 2. Arts Market 3. Local Leadership 4. Funding and Finance
5. Potential Sites
6. Alignment with Community Goals
Guy Nahmiach (WR), a realtor by trade, spoke on the importance of art to the economics of the community. A short Youtube video was shown in which local art teacher Melinda Stewart, who has a home studio, spoke on how art builds community. Margaret Richards (WR), daughter of and spouse of an artist and mother of two teenagers, spoke in support of investment in the community. Serving on the NRS
committee she learned that citizens want investment in the community, in the main
corridors. She thinks the Feasibility Study would be a good first step.
Christa Lewis, executive director of Localworks, expressed her group’s support for the Feasibility Study. It fits with the goals of Localworks. Anthony Palumbo, commercial realtor and board member of Localworks, loves to give back to his community and is excited about the prospect of an art space in Wheat Ridge. He shared a positive experience he had with an art space development in his
home town of Buffalo, New York. The board of Localworks has voted unanimously to
STUDY SESSION NOTES: May 20, 2019 Page -3-
commit $12,500 to the Feasibility Study – half of the cost of the study, as a way to invest in our community.
Dianne Robb asked Council to approve the remaining $12,500 from the City to fund the
Feasibility Study. Total cost for the study is $25,000. Artspace is a known entity with a
long history of success in developing, owning and operating arts facilities. Discussion followed.
• Suggest talking to the Swiss Flower folks about their art arrangement with their TIF.
• Part of the feasibility study includes long term sustainability. When Artspace does a development they maintain ownership and sustainability.
• Councilmember Weaver had experience with Artspace in her hometown. It was a smaller town with conditions similar to Wheat Ridge and was not successful. Artspace ended up having to come back to the city for more funds. Ms. Robb reported they specifically discussed that issue of “small town” with Artspace. They
do work with smaller cities and are currently doing a project with Trinidad.
• Artspace will be cognizant of regional considerations.
• If a contract with Artspace is done, they will provide a large packet of questions so
information can be available for them when they arrive. The homework will be
already done.
• Artspace would own the facility and rent out spaces.
• Artspace is headquartered in Minneapolis, but they have a full time employee in the
Denver area.
• Other than the six areas of consideration, no line item of costs or hours was available for the $25K.
• Ms. Robb outlined what is done in the three days that Artspace would be here. They would produce a report with recommendations.
• Councilmember Pond noted there are risks with the study, but there will be value in whatever is learned from it – even if nothing viable is produced.
• Councilmember Weaver had concerns about the feasibility study being done by the same entity that would be the investor, and wondered if the conclusion is ever negative. Ms. Robb said she knows sometimes that happens, but the information
gained will still be valuable. Lakewood is an example of that.
• Miller Nadler from the Cultural Committee said Artspace isn’t the sole developer; they try to partner with local developers.
Councilmember Pond received consensus to commit $12,500 to proceed with a contract
with Artspace for a Preliminary Feasibility Study – with additional information and
studies from Artspace. 3. City Facility Rental Fee for Nonprofits – Joyce Manwaring
Ms. Manwaring referenced the memo in the packet addressing the practice of NOT offering discounts for non-profits. The City does offer a variety of rental spaces with a
STUDY SESSION NOTES: May 20, 2019 Page -4-
range of fees. For example, the Rec Center is the most expensive facility to rent; the Active Adult Center is much less. Four options for action were provided.
Discussion followed. There was unanimous consent to continue to implement best management practices and maintain the ability to rent and implement fee policy consistently to all groups.
4. Staff Reports Ms, Manwaring announced that the Anderson Pool would be opening this Saturday.
5. Elected Officials Reports The Mayor reminded everyone there would be no meeting next week due to Memorial Day.
ADJOURNMENT The Study Session adjourned at 8:00pm.
APPROVED BY CITY COUNCIL ON June 10, 2019
____ Janelle Shaver, City Clerk
________ Janeece Hoppe, Mayor Pro Tem
STUDY SESSION NOTES
CITY OF WHEAT RIDGE, COLORADO
City Council Chambers 7500 W. 29th Avenue
June 3, 2019
Mayor Bud Starker called the Study Session to order at 6:30 p.m.
Council members present: Amanda Weaver, George Pond, Janeece Hoppe, David
Kueter, Zachary Urban, Larry Mathews, and Leah Dozeman
Absent: Kristi Davis (excused)
Also present: City Clerk, Janelle Shaver; City Manager, Patrick Goff; Community
Development Director, Ken Johnstone; guests and interested citizens.
Citizen Comment on Agenda Items
Ashley Holland (WR), a representative of Localworks, thanked the NRS steering
committee and consultants for their work. Localworks is excited to partner with the City
and she looks forward to getting involved to help make Wheat Ridge a vibrant city
Jesse Hill (WR) appreciates the work of the NRS, but unfortunately it punts the ADU
issue back to the Council. There are 100’s of them in the city. Time goes on and things
change. He spoke in support of ADU’s. People want to know if they will be allowed to
keep/build them. He thinks Council only needs to modify the Code to remove the
prohibition. He urged Council to make a decision now.
Celeste Tanner (WR) appreciates the robust analysis of the NRS. She would like more
focus on ADU’s, and she think we should focus on the 38th and 44th Ave corridors.
Christine Disney (WR) was on the steering committee and attended all the events. In
gathering data they were careful to talk to as many people as possible to get a good
sense of what people want. She feels the report accurately reflects community opinion.
Her only disappointment is the two year listening tour. She doesn’t think we should put
off decisions for two years; we will miss opportunities. She advocated for putting multi-
family housing on the corridors, and letting neighborhoods be a little more involved.
Kathleen Martel (WR) was a co-chair of NRS committee. It was enlightening and
educational - a lot of fun and a lot of work. She wants Council to know they reached out
in a variety of ways to different groups. She hopes there is distinction between corridors
and neighborhoods, and that we use the opportunities that are there. She thanked
everyone involved.
STUDY SESSION NOTES: June 3, 2019 Page -2-
Karin Jenny (WR) has concerns about zoning. She hopes the NRS study will provide
good guidance. It is aimed at progress and change. Her concern is not to wait and
defer making decisions.
Rachel Hultin (WR) was a co-chair of NRS committee. She is excited about the
process that took place. Things thought to be a big problem turned out to be not so big.
The process included gathering data and having conversations. She thinks it is a good
representation of what people want and it identifies strengths and vision. We also don’t
want to lose our quirkiness.
1. Neighborhood Revitalization Strategy (NRS) Update ~ Ken Johnstone
Mr. Goff opened the Update by reminding Council this document was originally adopted
in 2005, and its findings and recommendations were adopted as guiding principles for
revitalizing the City over the last 14 years. This report is different.
Eric Ameigh and Thomas Eddington of czb presented a detailed report on the NRS.
Mr. Ameigh began with introductory remarks, acknowledgements and thanks to the
committee and others who participated. A power point presentation followed.
Important framing considerations for the NRS report included
1. This is a strategy that finite resources can be used to achieve.
2. It is not a comprehensive solution to every problem.
3. The NRS is biased toward implementation of what is realistic and what is
achievable in 10 years.
4. NRS was highly responsive to community sentiment; it is less about big vision
and more about incremental improvement.
5. It is not a pure consultant product; it reflects the restrained and practical mood of
the community.
How this report should be used:
• It is a kit of useful parts that focuses on getting some things done.
• It is organized in five parts
1) Background and Process 2) Wheat Ridge Numbers, 3) Neighborhoods,
4) Priorities for Improvement, 5) Summary of Recommendations
1) Background and process tells what the committee did (e.g. community meetings,
open houses, online survey).
2) Wheat Ridge by the Numbers
Key findings: Residents are largely satisfied, market has been strengthening, and
resulting real estate investment has implications.
Implications: 1) Change brings opportunity and discomfort, 2) Buildings need
reinvestment (people are upgrading their properties.)
3) Wheat Ridge Neighborhoods
STUDY SESSION NOTES: June 3, 2019 Page -3-
• Eight neighborhoods were outlined: East WR, Leppla Manor/Hopper Hollow, Bel
Aire, Anderson Park, Lutheran/Crown Hill, Rolling Hills/Paramount Park, Applewood,
and Fruitdale
• Data is critical for understanding neighborhood change. Neighborhood profiles
include turnover rate, land value vs improved value, code violations, major permits,
permit values
4) Priorities for Neighborhood Improvement
• The main strategic challenge is converting a set of identified issues into a
workable implementation plan.
• Summary of priorities
o Neighborhood engagement as change management
o Investing in selected primary corridors
o De-prioritize and table accessary dwelling units
o City service enhancements to facilitate investment
Building resident capacity to manage neighborhood change
• Change = both opportunity and discomfort
• Building capacity to manage change is imperative
• Manage change, don’t be managed by change
• Neighborhood planning is a change management tool’
• Plan with neighborhoods.
Listening is the first step in planning for Wheat Ridge neighborhoods
• Suggest a Citywide neighborhood listening tour’
• Get a better understand what matters to neighborhood residents
• Allow neighbors to “define the problem”
• Engage at the neighborhood level
• Neighborhood planning later if appropriate
• Hire two professionals to implement engagement and follow-on activities
There is strong support for
Small town life,
Neighborhood initiatives uniquely tailored to individual neighborhoods,
A need to engage neighborhoods on planning and development issues
that directly affect them
Willingness to participate in a new neighborhood organization if they
don’t already have one.
Engagement requires knowledge of the process
• There should be educational opportunities for residents,
• Planning/development has different steps with different levels of specificity
• Each part of the process requires input in different ways
Investing in primary corridors is a city-wide issue. The capacity of a 10 year
horizon dictates not all will be addressed. Secondary corridors matter, but
have smaller scope. Should be handled by neighborhood planning efforts.
STUDY SESSION NOTES: June 3, 2019 Page -4-
Discussion occurred on the things presented so far.
• When we engage with neighborhoods we do have to listen to them.
• Shouldn’t councilmembers be the listeners? Mr. Ameigh recommends both the
engagement of councilmembers and professional staff.
• Thought the NRS study was the listening tour. We need to address some things
now.
• We should be able to listen and move forward at the same time.
• Neighborhood engagement lacks tangible results. It presumes every citizen is
paying attention.
• Any guidelines where this has worked or priorities for boundaries? It is not a
science. Cautions against having too many neighborhoods to manage.
Accessory Dwelling Units
40% support it, 49% say it depends (80% support occupancy by a family member; only
10% support it as a rental unit), and 11% say no.
• Not a hot topic for most people
• A niche housing product at best
• Source of opposition is potential non-family rental income
• No practical regulatory or enforcement mechanisms
• Suggest to maintain status quo; table discussion for at least two years
• Monitor developments on other cities.
There was discussion about how to proceed regarding ADU’s.
Mr. Ameigh addressed whether the most important issues have been addressed or if
there are still issues to tackle.
Mr. Ameigh addressed the status of primary corridors and commercial nodes
• 38th Ave has positive trend but unfinished streetscape; continue to monitor; do a
bonding issue 7-8 years from now
• Wadsworth is in final planning stages
• 44th Ave issues are behind the curb; focus on Wads to Youngf first; corridor plan
is budgeted; should supersede the Fruitdale Plan; 44th east of Wads in the future
• Kipling has high interest, but depends on CDOT timing
• Youngfield has less interest; Clear Creek Crossing may change things
• Secondary corridors matter, but are more residential; focus should be on
commercial corridors
Neighborhood scale retail opportunities
• Neighborhood gathering places
• Provides a chance to walk or bike instead of drive’
• Opportunity for small and local instead of chain
• Challenges include market, location, access, density
• Tools are mostly in place
STUDY SESSION NOTES: June 3, 2019 Page -5-
• Stay patient, opportunistic and “open for business”
• Explore tweaks to zoning if necessary
• Support additional residential development and density where it makes sense
• Use neighborhood engagement and planning to determine neighborhood desires
and support zoning and incentive efforts
Facilitating Investment through Customer Service
• 90% of residential and commercial structures built before 1980; updates needed
• Double down on getting customer feedback in a structured way
• Explore different approaches (e.g. case management or rehab specialist/liaison)
• Consider existing conditions when updating codes (flexibility while remaining safe)
Discussion followed.
There was consensus to accept the report and use the information to guide further
discussion and decision making. Formal adoption of the report will follow.
Mayor Starker declared a break at 8:57. The meeting resumed at 9:05
2. Ridgetop Village Metropolitan District Service Plan ~ Patrick Goff
Russell Dykstra from Spencer Fane LLC, the legal representative of Upham Partners,
gave a short power point presentation on the formation of the metro district.
The public improvements will include
• Sanitation and Storm Drainage
• Water
• Streets
• Traffic Control and Transportation
• Television Relay and Translation
• Mosquito Control
• Covenant Enforcement
• Security Services
• Legal Powers
Probable Costs
Onsite improvements are estimated to be $1,580,400.
Offsite improvements are estimated to be $1,730,400.
Maximum mill levies
53.736 mills for debt service, plus
10.000 mills for operation and maintenance
Maximum Debt Issuance: $2,000,000
Impact on $500,000 Home: $3,087/year total or $257/month
STUDY SESSION NOTES: June 3, 2019 Page -6-
Questions and discussion followed.
There was consensus to move this forward to the hearing date set for June 24.
3. Staff Reports There were none. 4. Elected Official Reports
David Kueter reminded everyone of the Criterion and Brewfest on Sunday.
Leah Dozeman learned tonight that wildlife rehabilitation centers are not allowed in
Wheat Ridge. She would like those organizations to be able to come and provide services after hours. Zach Urban In the shadow of the recent shooting in Virginia Beach, he thanked all the City employees for their dedicated service and wants them to know they are appreciated. Mayor Starker noted that security enhancements are in progress. Mayor Starker invited the public to join him for coffee and cookies and some good conversation at Vinnola’s this Saturday at 9:00am.
ADJOURNMENT
The Study Session adjourned at 9:23pm.
APPROVED BY CITY COUNCIL ON June 24, 2019
Janelle Shaver, City Clerk
________
Janeece Hoppe, Mayor Pro Tem
ITEM NO: 1a
DATE: July 22, 2019 REQUEST FOR CITY COUNCIL ACTION
TITLE: MOTION TO AWARD A CONTRACT AND APPROVE SUBSEQUENT PAYMENTS TO INDEPENDENT ROOFING SPECIALISTS, COMMERCE CITY, CO IN THE AMOUNT OF $481,000 FOR THE RECREATION CENTER ROOF-HVAC REPAIRS AND REPLACEMENT
PUBLIC HEARING ORDINANCES FOR 1ST READING BIDS/MOTIONS ORDINANCES FOR 2ND READING RESOLUTIONS
QUASI-JUDICIAL: YES NO ______________________________ City Manager
ISSUE: During the hailstorm of May 2017, various sections of the Recreation Center roof and HVAC systems sustained damage. CIRSA, with the assistance of HVAC Investigators, a contracted vendor, inspected the property and submitted a damage assessment to the City for the insurance
claim. PRIOR ACTION: No prior action has been taken by City Council on this item.
FINANCIAL IMPACT: The City has received approval of payment of $481,000 from CIRSA for the repairs at the Recreation Center included in this project. These funds are available in account 01-610-700-783.
BACKGROUND: Due to the age of the HVAC units being 20 years old, a consultant, The Ballard Group, Inc., was hired in November of 2018 to conduct a HVAC rooftop unit replacement analysis to assist in providing information on upgrading our units to high efficiency models. Their report provided us
the necessary information to include in the scope of work.
Council Action Form – Recreation Center Roof-HVAC Repair
July 22, 2019
Page 2 The contract includes materials, labor, equipment and supplies to replace existing standing seam
metal and EPDM roofing, as well as all mechanical repairs needed including repair and
replacement of the HVAC units on the Wheat Ridge Recreation Center building. Staff conducted a formal procurement process for this work and met with nine companies at a mandatory pre-bid meeting on Thursday, May 23, 2018. Three bids were received on Thursday,
June 6, 2019 with one being disqualified at the bid opening. Independent Roofing Specialists was
the low bid of the two remaining. RECOMMENDATIONS: Staff recommends approval of the award for Recreation Center Roof-HVAC Repairs and
Replacement to Independent Roofing Specialists, LLC.
RECOMMENDED MOTION: “I move to award a contract and approve subsequent payments to Independent Roofing Specialists, Commerce City, CO in the amount of $481,000 for the Recreation Center roof-
HVAC repairs and replacement.”
Or, “I move to deny award of a contract and subsequent payments to Independent Roofing
Specialists, Commerce City, CO in the amount of $481,000 for Recreation Center roof-HVAC
repairs and replacement for the following reason(s) _________________________.” REPORT PREPARED/REVIEWED BY: Stephen Clyde, Recreation Supervisor
Susan Anderson, Recreation and Facilities Manager
Jennifer Nellis, Purchasing and Contracting Agent Patrick Goff, City Manager ATTACHMENTS: 1. Bid Tabulation Sheet
page 1 of 1
PROJECT: ITB-19-10
ALLOWED VENDOR (PRIME)
Independent Roofing
Specialists
Kuck Mechanical
Contractors Synergy Mechanical
LOCATION Commerce City, CO Loveland, CO Englewood, CO
BIDDER ATTENDED MANDATORY MTG Yes Yes Yes
BIDDER ACKNOWLEDGEMENT FORM Yes Yes No - DQ
ACKNOWLEDGE ADDENDUM (3)Yes Yes Yes
CONTRACTOR'S QUALIFICATION FORM Yes Yes Yes
LIST OF SUB-CONTRACTORS Yes Yes Yes
NON-DISCRIMINATION ASSURANCE FORM Yes Yes Yes
ILLEGAL ALIEN COMPLIANCE Yes Yes Yes
NON-COLLUSION AFFADAVIT Yes Yes Yes
KEEP JOBS IN COLORADO FORM Yes Yes Yes
BID BOND Yes Yes Yes
BID FORM / TOTAL BID $481,000.00 $497,753.00 NA-DQ
REQUESTED BY: JOYCE MANWARING - P&R
REC CENTER ROOF-HVAC REPLACEMENT OPENED BY: KIRBY HOLLUMS, BUYER II
DUE DATE/TIME: TUESDAY, JUNE 18, 2019 BY 1:00 PM LOCAL TIME WITNESSED BY: JENNIFER NELLIS, PURCHASING AGENT
ATTACHMENT 1
ITEM NO: 1b
DATE: July 22, 2019 REQUEST FOR CITY COUNCIL ACTION
TITLE: RESOLUTION NO. 41-2019 – A RESOLUTION APPROVING AN INTERGOVERNMENTAL AGREEMENT WITH THE WEST METRO FIRE PROTECTION DISTRICT FOR RADIO SPECIALIST SERVICES
PUBLIC HEARING ORDINANCES FOR 1ST READING BIDS/MOTIONS ORDINANCES FOR 2ND READING RESOLUTIONS QUASI-JUDICIAL: YES NO
_______________________________ ______________________________
Chief of Police City Manager ISSUE: Upon the formation of Jeffcom, the Police department no longer has access to subject matter
experts to provide recommendations regarding the highly technical radio system in use by the City. Although we have an agreement with the City of Lakewood to provide maintenance to the system, we have no resource to assist with decisions regarding what that maintenance should consist of or should reasonably cost. The West Metro Fire Protection District (WMFPD) is in the same position and contracted with a Radio Specialist on a part-time basis. The City of Wheat
Ridge and the WMFPD has almost identical issues and interests regarding the radio system and the towers that it shares. WMFPD has approached the City with an offer to share the services and cost of their part-time Radio Specialist. PRIOR ACTION: The city has a current IGA with the City of Lakewood and WMFPD to share a radio system. Each entity cooperates by pooling their assigned frequencies and each entity has a separate radio tower that it maintains. The proposed IGA would be a separate IGA specific to a radio specialist position. FINANCIAL IMPACT: The City would be responsible for forty percent (40%) of the salary of the non-benefited, part-time Radio Specialist. WMFPD has allowed the Wheat Ridge Police Department access to the
Council Action Form – Radio Specialist Services with WMFPD
July 22, 2019
Page 2 specialist since April of 2019. The 2019 financial impact will be $15,015. Fund 57 covers
records management system and communications professional services costs and no additional
funds will have to be allocated for 2019. The 2020 financial impact will be $20,020 and has been included in the 2020 budget request. BACKGROUND: Prior to the regionalization of communication services, the manager and supervisor of the Wheat
Ridge Communications Center handled all radio and infrastructure issues within the police department until the formation of Jeffcom. Police radio systems (radios, hardware and software) are highly technical and decisions regarding radio maintenance, upgrades, replacements are still the responsibility of the Police Department. In addition, there is a constantly changing
technological landscape in how public radio communications are accomplished. This includes
radio frequency sharing, state, local and national regulations and legislation changes, and the changing needs of the Police Department. Department decision makers require a specialist who can lay out the pros and cons related to programs, equipment and upgrades so that the right decisions are made regarding police radio communications.
RECOMMENDATIONS: Staff recommends that the City participate in the agreement with the West Metro Fire Protection District for use of WMFPD’s part-time Radio Specialist at 40% of that Specialist’s salary.
RECOMMENDED MOTION:
“I move to approve Resolution No. 41-2019, a resolution approving an Intergovernmental Agreement with the West Metro Fire Protection District for Radio Specialist Services.” Or,
“I move to postpone indefinitely Resolution No. 41-2019, a resolution approving an Intergovernmental Agreement with the West Metro Fire Protection District for Radio Specialist Services for the following reason(s) .”
REPORT PREPARED/REVIEWED BY:
Dave Picket, Division Chief Daniel Brennan, Chief of Police Patrick Goff, City Manager
ATTACHMENTS:
1. Resolution No. 41-2019 2. Agreement with WMFPD
CITY OF WHEAT RIDGE, COLORADO RESOLUTION NO. 41
Series of 2019
TITLE: A RESOLUTION APPROVING AN INTERGOVERNMENTAL AGREEMENT WITH THE WEST METRO FIRE PROTECTION DISTRICT FOR RADIO SPECIALIST SERVICES
WHEREAS, the City of Wheat Ridge, Colorado (the “City), acting through its City Council (“Council”) is a home rule municipality with statutory and constitutional authority to enact ordinances for the protection of the public health, safety and welfare and to create, fund and operate a municipal police department; and
WHEREAS, pursuant to such authority, the City operates the Wheat Ridge Police Department (“Department”) which, from time to time, requires the services of a radio specialist to provide expertise and services related to the operation, maintenance, replacement, installation and use of radio systems; and
WHEREAS, the Department does not require such services on a full-time in-house basis; and WHEREAS, the West Metro Fire Protection District (“District”) currently employs
a radio specialist and has expressed willingness to permit the Department to receive
services from the specialist on a pro-rated cost-basis; and WHEREAS, C.R.S. § 29-1-203 authorizes Colorado local governments to cooperate and contract with one another to provide any function, service or facility
lawfully authorized to each; and
WHEREAS, the City and the District wish to express their mutual understanding and agreement concerning their shared use of and payment for the radio specialist through an intergovernmental agreement; and
WHEREAS, the City Council therefore desires to approve the proposed intergovernmental agreement by resolution, as required by Section 14.2 of the Wheat Ridge Home Rule Charter.
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Wheat
Ridge, Colorado, as follows: The attached Agreement for Radio Specialist Services between the City of Wheat Ridge and the West Metro Fire Protection District is hereby approved.
The Mayor and City Clerk are authorized to execute the same.
ATTACHMENT 1
DONE AND RESOLVED this 22nd day of July 2019.
Bud Starker, Mayor
ATTEST:
Janelle Shaver, City Clerk
AGREEMENT FOR RADIO SPECIALIST SERVICES THIS AGREEMENT FOR RADIO SPECIALIST SERVICES (“Agreement”) is made and entered as of the ___ day of _______________, 2019 (“Effective Date”), by and between the CITY OF WHEAT RIDGE, COLORADO, a Colorado municipal corporation, (hereinafter
referenced as “Wheat Ridge”), and the WEST METRO FIRE PROTECTION DISTRICT, a Colorado special district (hereinafter referenced as “West Metro”), collectively referred to hereinafter as the “Parties.”
RECITALS
WHEREAS, West Metro currently employs a radio specialist (“Radio Specialist”) who provides it with expertise and services related to the operation, maintenance, replacement, installation and use of radio systems (“Services”); and
WHEREAS, Wheat Ridge is also in need of Services, and West Metro has expressed a willingness to contract with Wheat Ridge to allow it to use the Radio Specialist’s services on a regular basis; and WHEREAS, the Parties are each, respectively, political subdivisions of the State of Colorado and are permitted to cooperate with one another and enter into contracts for the purposes of providing a service that both are lawfully authorized to provide pursuant to § 29-1-203, C.R.S.; and WHEREAS, the Parties wish to express and memorialize their mutual understanding
and agreement concerning the terms and conditions of Wheat Ridge’s use of the Radio Specialist, as further set forth herein. COVENANTS
NOW THEREFORE, in consideration of the recitals, covenants, and promises herein set forth and other good and valuable consideration herein received, the Parties agree as follows: 1. Availability of Radio Specialist. West Metro shall make its Radio Specialist available to Wheat Ridge under the terms set forth in this Agreement. 2. Work Schedule. As of the Effective Date, the Parties agree to the Radio Specialist Work Schedule set forth on Exhibit A, attached hereto and incorporated herein. The Parties further
agree that such schedule shall be reviewed by them in December of each calendar year during which this Agreement is in effect, and the Parties shall then agree upon a Work Schedule for the next subsequent calendar year. The Parties agree that they may also agree to review the Work
Schedule at other times and may amend the Work Schedule by an agreement in writing without formal amendment of Exhibit A of this Agreement.
3. Radio Specialist Employment Status. The Parties agree that the Radio Specialist providing services hereunder shall, at all times, be and remain an employee of West Metro. West Metro agrees that it shall be responsible for all employment obligations related the Radio
Specialist, including but not limited to the provision of wages, benefits, proper income withholdings and reporting requirements, workers’ compensation coverage and insurance, notwithstanding the monetary contributions thereto made by Wheat Ridge under this Agreement.
ATTACHMENT 2
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4. Wheat Ridge Payment Obligation. As of the Effective Date, Wheat Ridge agrees to pay
West Metro the equivalent of forty percent (40%) of the compensation paid to the Radio Specialist by West Metro, not to exceed $15,015 for the period from the Effective Date to December 31, 2019 (“2019 Compensation”). Wheat Ridge shall pay the 2019 Compensation in advance no later than August 15, 2019, and on an annual basis thereafter, West Metro shall forward the next calendar year’s proposed budgeted Radio Specialist rate of compensation and proposed Wheat Ridge share thereof. Wheat Ridge shall review such proposal during its budget process and notify West Metro no later than August 1, 2019, of any proposed amendments thereto. The Parties agree that Wheat Ridge’s forthcoming annual payment obligation must be mutually agreed upon in writing no later than December 1 of each calendar year during which this Agreement is in effect. The Parties’ failure to timely agree upon the Wheat Ridge share of the Radio Specialist compensation shall operate to automatically terminate this Agreement as of
January 1st of the following calendar year. 5. Term. The initial term of this Agreement shall be from the Effective Date through
December 31, 2019. Thereafter, the Agreement shall automatically renew for one (1) calendar year terms, as long as the Parties have reached a written agreement concerning Wheat Ridge’s payment obligation, as described in Section 4 above, prior to January 1st of any renewal term.
6. Amendment. The Parties agree that any amendment of this Agreement other than amendments to the Radio Specialist Work Schedule in Exhibit A or Wheat Ridge’s annual payment obligation, as expressed in Sections 2 and 4 hereof, may be accomplished only by formal written amendment to this Agreement, duly approved by each Party. Amendments to Exhibit A or Sections 2 and 4 shall still be evidenced by a written agreement, signed by both Parties and shall be deemed in effect until a subsequently dated amendment supersedes it. 7. Termination. In addition to the termination provision set forth in Section 4 hereof, the Parties agree that either Party may terminate its participation in this Agreement by written notice given to the other Party not less than thirty (30) days prior to the effective date of such termination. 8. Notice. Any written notice or agreement required by this Agreement shall be deemed
sufficiently given or documented if personally delivered, electronically mailed or sent by First Class U.S. Mail, addressed as follows:
If to Wheat Ridge: Dave Pickett, Division Chief Support Services Division 7500 W 29th Ave.
Wheat Ridge, CO 80033 If to West Metro: Mark Krapf, Deputy Chief - Administration 433 South Allison Parkway Lakewood, CO 80226 9. Waiver. Failure to insist upon strict compliance with any of the terms, covenants and/or conditions hereof shall not be deemed a waiver of such terms, covenants and/or conditions, nor shall any waiver or relinquishment of any right or power hereunder at any one time or more times be deemed a waiver or relinquishment of such right or power at any other time or times.
3
10. Entire Agreement. This Agreement shall constitute the entire agreement between the parties hereto and shall supersede all prior contracts, agreements, proposals, representations,
negotiations and letters of intent, whether written or oral, pertaining to the subject matter of this Agreement. 11. Governing law; severability. The laws of the State of Colorado shall govern the interpretation, validity, performance and enforcement of this Agreement. For the resolution of any dispute arising hereunder, jurisdiction and venue shall be proper and exclusive in the Courts of the County of Jefferson, State of Colorado. If any provision of this Agreement shall be held to be invalid or unenforceable, the validity and enforceability of the remaining provisions of this Agreement shall not be affected thereby. 12. No Third Party Beneficiaries. There are no intended third-party beneficiaries to this
Agreement. 13. Liability of the Parties. The provision of services under this Agreement is for the benefit
of the Parties. Each Party agrees to be responsible for its own liability incurred as a result of its participation in this Agreement. In the event any claim is litigated, each Party will be responsible for its own expenses of litigation or other costs associated with enforcing this Agreement.
14. Nonassignment. This Agreement shall not be assigned or delegated by a Party without the prior written consent of the other. 15. Binding Effect. This Agreement shall inure to the benefit of, and be binding upon, the Parties, and their respective legal representatives and successors. 16. Immunities Preserved. It is the intention of the Parties that this Agreement shall not be construed as a contractual waiver of any immunities, defenses or monetary limitations provided by the Colorado Governmental Immunity Act, §24-10-101, C.R.S, et. seq., the common law or any other applicable law, rule or regulation. 17. Non-Appropriations. All direct and indirect financial obligations of the Parties under this Agreement are subject to the annual appropriation of funds by their respective governing body
or board. No provision of this Agreement will be construed or interpreted: (a) to directly or indirectly obligate a Party to make any payment in any fiscal year in excess of amounts appropriated by such Party for such fiscal year; or (b) as creating a debt or multiple fiscal year
direct or indirect debt or other financial obligation whatsoever of a Party within the meaning of Article X, Section 20 of the Colorado Constitution or any other constitutional or statutory limitation or provision.
18. ALTERNATIVE DISPUTE RESOLUTION. In the event of any dispute or claim arising
under or related to this Agreement, the parties shall use their best efforts to settle such dispute or claim through good faith negotiations with each other. If such dispute or claim is not settled through negotiations within 30 days after the earliest date on which one party notifies the other party in writing of its desire to attempt to resolve such dispute or claim through negotiations, then the parties agree to attempt in good faith to settle such dispute or claim by mediation conducted under the auspices of the Judicial Arbiter Group (JAG) of Denver, Colorado or, if JAG is no longer in existence, or if the parties agree otherwise, then under the auspices of a recognized established mediation service within the State of Colorado. Such mediation shall be conducted within 60 days following either party’s written request therefor. If such dispute or
4
claim is not settled through mediation, then either party may initiate a civil action in the District Court for Jefferson County.
[Signature Page Follows]
5
IN WITNESS WHEREOF, the Parties hereto have executed this Agreement to become effective on the day and year first above written.
WHEAT RIDGE:
ATTEST: CITY OF WHEAT RIDGE, COLORADO By:______________________ By:__________________________ Janelle Shaver, City Clerk Bud Starker, Mayor WEST METRO FIRE PROTECTION DISTRICT:
ATTEST:
By:______________________ By:____________________________ Board Secretary Board President
6
EXHIBIT A
RADIO SPECIALIST WORK SCHEDULE
General: Workdays will be Monday through Friday Work hours will be 0700 until 1300 Flexibility: Specialist is available by email and phone other hours and will log those work hours as appropriate Specialist will flex hours when needed to attend appropriate regional events
ITEM NO: 1c
DATE: July 22, 2019 REQUEST FOR CITY COUNCIL ACTION
TITLE: RESOLUTION NO. 42-2019 – A RESOLUTION AUTHORIZING THE APPROPRIATE CITY OFFICIALS TO EXECUTE AN INTERGOVERNMENTAL AGREEMENT BY AND BETWEEN THE COUNTY OF JEFFERSON, STATE OF COLORADO, AND THE CITY OF WHEAT RIDGE, COLORADO REGARDING THE ADMINISTRATION OF THEIR RESPECTIVE DUTIES CONCERNING THE CONDUCT OF THE COORDINATED ELECTION TO BE HELD ON NOVEMBER 5, 2019
PUBLIC HEARING ORDINANCES FOR 1ST READING BIDS/MOTIONS ORDINANCES FOR 2ND READING RESOLUTIONS QUASI-JUDICIAL: YES NO
_______________________________ ______________________________ Janelle Shaver, City Clerk City Manager
ISSUE: The City of Wheat Ridge will participate in a coordinated election on November 5, 2019. The attached Resolution and Intergovernmental Agreement must be executed and forwarded to Jefferson County by Tuesday, August 27, 2019. The documents refer to the respective duties of
the County and the City of Wheat Ridge regarding the administration of their respective duties concerning the conduct of the Coordinated Election. The duties of the County Clerk include, but are not limited to ballot preparation, voter lists, staff selection and training, providing election supplies, counting of the ballots, and certification of results. The duties of the City of Wheat Ridge include, but are not limited to Call and Notice and ballot preparation. The City Clerk shall
act as the City of Wheat Ridge’s “Election Officer” and the designated election official. She shall act as the primary liaison between the City of Wheat Ridge and the Contact Officer for the County Clerk and Recorder.
Council Action Form – Coordinated Election
July 22, 2019
Page 2 PRIOR ACTION: None
FINANCIAL IMPACT: The City of Wheat Ridge shall pay its pro-rated costs (defined below) for all services, equipment, forms and supplies provided by the County Clerk pursuant to this Agreement. In
addition, the Jurisdiction shall pay the pro-rated costs for all County employee overtime and
temporary employee regular and overtime solely related to the preparation and conduct of the Election at each employee’s rate or One Thousand Dollars ($1,000), whichever is greater. The Jurisdiction’s pro-rated costs shall be determined in accordance with the formula set forth in the IGA Exhibit A attached hereto and incorporated herein by this reference.
BACKGROUND: The County Clerk and the City of Wheat Ridge are authorized to conduct elections as provided by law.
RECOMMENDATIONS:
The County Clerk and the City Clerk of the City of Wheat Ridge have determined that it is in the best interests of Jefferson County, the City and their respective inhabitants to cooperate and contract concerning the Election upon the terms and conditions in the Intergovernmental Agreement.
RECOMMENDED MOTION: “I move to approve Resolution No. 42-2019, a resolution authorizing the appropriate city officials to execute an Intergovernmental Agreement by and between the county of Jefferson, State of Colorado, and the City of Wheat Ridge, Colorado regarding the administration of their
respective duties concerning the conduct of the Coordinated Election to be held on November 5,
2019.”
Or,
“I move to postpone indefinitely Resolution No. 42-2019, a resolution authorizing the appropriate city officials to execute an Intergovernmental Agreement by and between the County of Jefferson, State of Colorado, and the City of Wheat Ridge, Colorado regarding the administration of their respective duties concerning the conduct of the Coordinated Election to
be held on November 5, 2019 for the following reason(s) .” REPORT PREPARED BY: Janelle Shaver, City Clerk
Patrick Goff, City Manager
ATTACHMENTS: 1. Resolution 42-2019
CITY OF WHEAT RIDGE RESOLUTION NO. 42
Series of 2019 TITLE: A RESOLUTION AUTHORIZING THE APPROPRIATE CITY OFFICIALS TO EXECUTE AN INTERGOVERNMENTAL AGREEMENT BY AND BETWEEN THE COUNTY OF
JEFFERSON, STATE OF COLORADO, AND THE CITY OF WHEAT RIDGE, COLORADO, REGARDING THE ADMINISTRATION OF THEIR RESPECTIVE DUTIES CONCERNING THE CONDUCT OF THE COORDINATED ELECTION TO BE HELD ON NOVEMBER 5, 2019
WHEREAS, pursuant to Section 1-7-116(2), C.R.S., as amended, the Jefferson County Clerk (“County Clerk”) and the City of Wheat Ridge (“City”) shall enter into an agreement for the administration of their respective duties concerning the conduct of the coordinated election to be held on November 5, 2019 (“Election”); and
WHEREAS, the County Clerk and the City Clerk of the City of Wheat Ridge (the “City Clerk”) are authorized to conduct elections as provided by law; and WHEREAS, the County Clerk will conduct the Election as a “coordinated mail
ballot election” as such term is defined in the Uniform Election Code of 1992, C.R.S.
Title 1, as amended (“Code”) and the Current Rules and Regulations Governing Election Procedures adopted by the Secretary of State, as amended (“Rules”); and WHEREAS, the City has certain ballot issues and/or ballot questions to present
to its eligible electors and shall participate in this coordinated election; and
WHEREAS, the County Clerk and the City have determined that it is in the County’s and City’s best interests to cooperate in connection with the Election upon the terms and conditions contained in the Intergovernmental Agreement.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Wheat Ridge: Section 1. The appropriate City Officials are hereby authorized to execute the
Intergovernmental Agreement by and between the City of Wheat Ridge and the
County of Jefferson regarding the administration of the County’s and City’s respective duties concerning the conduct of the coordinated election to be held on November 5, 2019 (“IGA”), attached hereto as Exhibit A.
Section 2. For the purposes of the November 5, 2019 election and to carry out
the directive of the IGA, the City shall utilize the provisions of the Uniform Election Code of 1992.
ATTACHMENT 1
DONE AND RESOLVED on this 22nd day of July, 2019.
Bud Starker, Mayor ATTEST:
___________________________ Janelle Shaver, City Clerk
EXHIBIT A Intergovernmental Agreement
ITEM NO: 2
DATE: July 22, 2019 REQUEST FOR CITY COUNCIL ACTION
TITLE: COUNCIL BILL NO. 10-2019 – AN ORDINANCE
AMENDING CHAPTER 2 OF THE WHEAT RIDGE CODE OF LAWS REGARDING A CODE OF ETHICS FOR CITY OFFICERS AND EMPLOYEES PUBLIC HEARING ORDINANCES FOR 1ST READING (07/22/19) BIDS/MOTIONS ORDINANCES FOR 2ND READING (08/12/19)
RESOLUTIONS
QUASI-JUDICIAL: YES NO _______________________________ ______________________________
City Attorney City Manager ISSUE: This ordinance amends Chapter 2 of the Code of Laws, to implement an ethics code for city
officers and employees. While certain ethics matters are governed by the Home Rule Charter,
that coverage is incomplete. This ordinance implements a gift ban, a provision on use of confidential information, and a procedure for enforcement. PRIOR ACTION: Council reviewed materials presented by the City Attorney at its July 1 study session and
directed preparation of this ordinance. Charter sections 3.14 and 4.10 address conflicts of interest of city elected officials; this ordinance supplements those sections. FINANCIAL IMPACT: N/A
BACKGROUND: Amendment 41 was a citizen initiative adopted by Colorado voters in the 2006 general election. It adopted Article XXIX to the Colorado Constitution entitled “Ethics in
Government,” which governs gift bans, restrictions on representation after leaving office, and
Council Action Form – Code of Ethics
July 22, 2019
Page 2 established the IEC to hear complaints, issue findings, and assess penalties, and issue advisory
opinions on ethics issues arising under that article.
Section 7 Article XXIX specifically states: “The requirements of this article shall not apply to home rule municipalities that have adopted charters, ordinances, or resolutions that address the matters covered by this article.” Charter sections 3.14 and 4.10 do not rise to the level of a full local ethics code. The attached ordinance addresses the remaining elements necessary for this
purpose and enables the City to process ethics complaints locally.
RECOMMENDATIONS: Staff recommends approval of the ordinance.
RECOMMENDED MOTION:
“I move to approve Council Bill No. 10-2019, an ordinance amending Chapter 2 of the Wheat Ridge Code of Laws regarding a code of ethics for city officers and employees, on first reading, order it published, public hearing set for Monday, August 12, 2019 at 7:00 p.m. in City Council Chambers, and that it take effect 15 days after final publication.”
Or, “I move to postpone indefinitely Council Bill No. 10-2019, an ordinance amending Chapter 2 of the Wheat Ridge Code of Laws regarding a code of ethics for city officers and employees for the
following reason(s) ________________ _.”
REPORT PREPARED BY: Gerald Dahl, City Attorney Patrick Goff, City Manager
ATTACHMENTS: 1. Council Bill No. 10-2019
CITY OF WHEAT RIDGE, COLORADO INTRODUCED BY COUNCIL MEMBER ___________
COUNCIL BILL NO. 10 ORDINANCE NO. _________ Series 2019
TITLE: AN ORDINANCE AMENDING CHAPTER 2 OF THE WHEAT RIDGE CODE OF LAWS REGARDING A CODE OF ETHICS FOR CITY OFFICERS AND EMPLOYEES WHEREAS, the City of Wheat Ridge is a home rule municipality having all powers conferred by Article XX of the Colorado Constitution; and
WHEREAS, in the exercise of their authority under Article XX of the Colorado
constitution, the voters of the City have adopted a home rule charter, which addresses,
among other things, conflicts of interest of elected officials of the City; and
WHEREAS, the City Council wishes to supplement the Charter to fully address ethics matters for city officials and employees, and to provide for local enforcement of the same.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE, COLORADO:
Section 1. A new article VI within Chapter 2 of the Code of Laws, entitled
“Code of Ethics” is hereby adopted, to read:
Sec. 2-100. Gifts and gratuities
(a) No officer or employee of the city may:
(1) Accept a gift, gratuity or item of substantial value or a substantial economic benefit from a person interested in any public matter over which the officer or employee has authority or control:
a. Which would tend to improperly influence a reasonable person in
his or her position to depart from the faithful and impartial discharge
of his or her public duties; or
b. Which he or she knows or which a reasonable person in his or her
position should know under the circumstances is primarily for the
purpose of rewarding him or her for official action he or she has
taken.
(b) A “substantial economic” benefit includes, without limitation, a loan at a rate of interest substantially lower than the commercial rate then currently prevalent for
similar loans and compensation received for private services rendered at a rate substantially exceeding the fair market value of such services.
ATTACHMENT 1
(c) The following shall not be considered gifts of substantial value or gifts of substantial economic benefit for purposes of this section:
(1) Campaign contributions and contributions in-kind reported as required by
Section 1-45-108, C.R.S.; (2) An occasional nonpecuniary gift, insignificant in value; (3) A nonpecuniary award publicly presented by a nonprofit organization in recognition of public service;
(4) Payment of or reimbursement for actual and necessary expenditures for
travel and subsistence for attendance at a convention or other meeting at which such officer or employee is scheduled to participate; (5) Reimbursement for or acceptance of an opportunity to participate in a social function or meeting which is not extraordinary when viewed in light
of the position held by such officer or employee;
(6) Items of perishable or nonpermanent value, including but not limited to meals, lodging, travel expenses or tickets to sporting, recreational, educational or cultural events; (7) Payment for speeches, appearances or publications reported;
(8) Payment of salary from employment, including other government
employment, in addition to that earned by reason of service in public office; (9) Gifts, gratuities or items of value received by the spouse or dependent children of the officer or employee which do not implicate the standards of
subparagraphs (a)(1) and (b) of this section.
(10) Gratuities received by the municipal judge for services rendered in addition to official judicial duties (e.g., marriage ceremonies). (d) This section is to guard officials and employees of the city from relationships which may be construed as evidence of favoritism, coercion, unfair advantage or
collusion.
Sec. 2-101. Conflicts of Interest
(a) Elected officials are governed by Sections 3.14 and 4.10 of the home rule charter.
(b) No officer or employee shall disclose or use confidential information acquired in
the course of his or her official duties in order to further substantially his or her personal financial interests.
Sec. 2-102. Enforcement
(a) The council shall have the exclusive authority for enforcement of this article with respect to elected officials. The city manager shall have exclusive enforcement
of this article with respect to city employees. (b) All complaints must be filed within 90 days after the date of the alleged violation. (c) The council or the city manager, as appropriate, may dismiss frivolous complaints.
(d) Complaints deemed to be frivolous shall remain confidential, to the greatest extent permitted by law.
(e) With respect to complaints regarding elected officials which the council does
not deem to be frivolous, the council may hold a public hearing, if desired. The council may render findings on non-frivolous complaints by motion or by adopting written findings. (f) With respect to complaints concerning elected officials, the council shall take
such action and impose such penalty, if any, as it deems appropriate, limited to
reprimand and public sanction, and not to include removal from office. (g) With respect to complaints concerning employees, the city manager shall process the same in conformance with the current city personnel policies. (h) Final action by the council or the city manager, as appropriate, shall be final
action by the city on the matter.
(i) The penalties provided for in this section shall not preclude the application of any other penalty or remedy under law.
Section 2. Severability, Conflicting Ordinances Repealed. If any section, subsection or clause of this Ordinance shall be deemed to be unconstitutional or otherwise invalid, the validity of the remaining sections, subsections and clauses shall not be affected thereby. All other ordinances or parts of ordinances in conflict with the
provisions of this Ordinance are hereby repealed.
Section 3. Effective Date. This Ordinance shall take effect fifteen (15) days after final publication, as provided by Section 5.11 of the Charter.
INTRODUCED, READ, AND ADOPTED on first reading by a vote of ___ to ___ on this 22nd day of July, 2019, ordered published in full in a newspaper of general
circulation in the City of Wheat Ridge, and Public Hearing and consideration on final
passage set for Monday, August 12, 2019 at 7:00 p.m., in the Council Chambers, 7500 West 29th Avenue, Wheat Ridge, Colorado and that it takes effect 15 days after final publication
READ, ADOPTED AND ORDERED PUBLISHED on second and final reading by
a vote of ___ to ___, this _____ day of ______________, 2019.
SIGNED by the Mayor on this _____ day of ____________, 2019.
_________________________
Bud Starker, Mayor
ATTEST:
Janelle Shaver, City Clerk
Approved as to Form:
_________________________
Gerald E. Dahl, City Attorney
First Publication: Second Publication: Wheat Ridge Transcript
Effective Date:
Published: Wheat Ridge Transcript and www.ci.wheatridge.co.us
ITEM NO: 3
DATE: July 22, 2019 REQUEST FOR CITY COUNCIL ACTION
TITLE: MOTION TO ACCEPT THE 2018 FINANCIAL STATEMENTS
FROM CLIFTONLARSONALLEN
PUBLIC HEARING ORDINANCES FOR 1ST READING BIDS/MOTIONS ORDINANCES FOR 2ND READING RESOLUTIONS
QUASI-JUDICIAL: YES NO
____________________________ _______
Administrative Services Director City Manager
ISSUE: Section 10.15 of the Municipal Charter for the City of Wheat Ridge requires that an independent audit be performed annually of all City accounts. The CPA firm CliftonLarsonAllen (CLA)
performed the audit of the City’s financial statements for the year ended December 31, 2018. Once again this year, the City received an unqualified opinion. A representative from CLA will be at the July 22, 2019 City Council meeting to present the 2018 Financial Statements to Council for acceptance.
PRIOR ACTION: None FINANCIAL IMPACT: The contract for audit services with CLA is for an amount of $36,000.
BACKGROUND: The following conclusions were reached as a result of the audit and can be found under “Significant Audit Findings”:
Council Action Form – 2018 Financial Audit
July 22, 2019
Page 2 Accounting Policies
1. “No new accounting policies were adopted and the application of existing polices was not
changed during 2018” 2. “We noted no transactions entered into by the entity during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements proper period.”
Accounting Estimates “We evaluated the key factors and assumptions used to develop [the] estimates in determining they are reasonable in relation to the financial statements taken as a whole.”
Financial Statement Disclosures
“The financial statement disclosures are neutral, consistent and clear.” Difficulties Encountered in Performing the Audit “We encountered no significant difficulties in dealing with management in performing and
completing our audit.”
Disagreements with Management “No such disagreements arose during our audit.”
Other Notes
It was identified that in the case of a Colorado Department of Transportation pass through grant from the Federal Department of Transportation, expenditures had been incurred and reported against the grant but reimbursements had not been entirely requested or received in several prior
years. As there were no receivables recorded previously, revenues had been understated. As a
result, the City restated its beginning government-wide Net Position as of January 1, 2018 by $782,974. A summary of the restatement is presented in Note 1 (page 24). The auditors’ opinions were not modified with respect to the restatement.
Additionally, several material audit adjustments were identified to properly reflect activity in the
financial statements that had occurred during the year. Reasons for the adjustments include delayed invoice processing and lack of communication with the Finance Team regarding some special projects.
In both cases, staff have identified process improvements to aid in the timelier processing of
invoices and enhanced communication around special projects. RECOMMENDED MOTION: “I move to accept the 2018 Financial Statements from CliftonLarsonAllen.”
Or,
Council Action Form – 2018 Financial Audit
July 22, 2019
Page 3 “I move to deny the acceptance of the 2018 Financial Statements from CliftonLarsonAllen for the
following reason(s) ___________________”
REPORT PREPARED AND REVIEWED BY: Mark Colvin, Finance Manager Allison Scheck, Administrative Services Director
Patrick Goff, City Manager
ATTACHMENTS: 1. 2018 Financial Statements
2018 FINANCIAL STATEMENTS
ATTACHMENT 1
CITY OF WHEAT RIDGE
FINANCIAL STATEMENTS
YEAR ENDED DECEMBER 31, 2018
CITY OF WHEAT RIDGE
TABLE OF CONTENTS
YEAR ENDED DECEMBER 31, 2018
Introductory Section
City Officials I
Financial Section
Independent Auditors’ Report 1
Management’s Discussion and Analysis 4
Basic Financial Statements
Statement of Net Position 14
Statement of Activities 15
Balance Sheet – Governmental Funds 16
Reconciliation of the Balance Sheet of Governmental Funds to the
Statement of Net Position 17
Statement of Revenues, Expenditures, and Changes in Fund Balances –
Governmental Funds 18
Reconciliation of the Statement of Revenues, Expenditures, and Changes
in Fund Balances of Governmental Funds to the Statement of Activities 19
Notes to Financial Statements 20
Required Supplementary Information
Budgetary Comparison Schedule – General Fund 37
Budgetary Comparison Schedule – Open Space Fund 38
Budgetary Comparison Schedule – Investing 4 the Future Fund 39
Notes to Required Supplementary Information 40
Supplementary Information
Combining Balance Sheet Nonmajor Funds 42
Combining Statement of Revenues, Expenditures, and Changes in Fund
Balances – Nonmajor Governmental Funds 43
Budgetary Comparison Schedule – Police Investigation Fund 44
CITY OF WHEAT RIDGE
TABLE OF CONTENTS
YEAR ENDED DECEMBER 31, 2018
Budgetary Comparison Schedule – Municipal Court Fund 45
Budgetary Comparison Schedule – Conservation Trust Fund 46
Budgetary Comparison Schedule – Recreation Center Operating Fund 47
Budgetary Comparison Schedule – Crime Prevention Fund 48
Budgetary Comparison Schedule – Public Art Fund 49
Budgetary Comparison Schedule – Equipment Replacement Fund 50
Budgetary Comparison Schedule – Capital Projects Fund 51
Balance Sheet –Component Unit 52
Statement of Revenues, Expenditures, and Changes in Fund Balance
Component Unit 53
Budgetary Comparison Schedule – Wheat Ridge Urban Renewal
Authority 54
State Compliance
Local Highway Finance Report 55
INTRODUCTORY SECTION
CITY OF WHEAT RIDGE
CITY OFFICIALS
DECEMBER 31, 2018
(I)
MAYOR
Bud Starker
CITY COUNCIL
District 1 District 2 District 3 District 4
David Kueter Zachary Urban George Pond Leah Dozeman
Janeece Hoppe Kristi Davis Amanda Weaver Larry Mathews
CITY CLERK Janelle Shaver
MUNICIPAL JUDGE Christopher Randall
CITY TREASURER Chris Miller
CITY ATTORNEY Gerald Dahl
CITY MANAGER Patrick Goff
DIRECTOR OF ADMINISTRATIVE SERVICES Allison Scheck
DIRECTOR OF COMMUNITY DEVELOPMENT Kenneth Johnstone
DIRECTOR OF PARKS & RECREATION Joyce Manwaring
DIRECTOR OF PUBLIC WORKS Vacant
CHIEF OF POLICE Daniel Brennan
FINANCE MANAGER Mark Colvin
HUMAN RESOURCES MANAGER Michael Clasen
PURCHASING AND CONTRACTING AGENT Jennifer Nellis
FINANCIAL SECTION
(1)
INDEPENDENT AUDITORS’ REPORT
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
Wheat Ridge, Colorado
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the discretely
presented component unit, each major fund, and the aggregate remaining fund information of the City
of Wheat Ridge, Colorado, as of and for the year ended December 31, 2018, and the related notes to
the financial statements, which collectively comprise the entity’s basic financial statements 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 entity’s
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 entity’s 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.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(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 discretely presented component unit,
each major fund, and the aggregate remaining fund information of the City of Wheat Ridge, Colorado
as of December 31, 2018, and the respective changes in financial position thereof for the year then
ended in accordance with accounting principles generally accepted in the United States of America.
Emphasis of a Matter
Correction of an error
As discussed in Note 1 to the financial statements, the City of Wheat Ridge, Colorado restated its net
position for governmental activities as of January 1, 2018 due to a correction of an error for Federal
grant related receivables. A summary of the restatement is presented in Note 1.
Our auditors’ opinions were not modified with respect to the restatement.
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 budgetary comparison schedules on pages 4-13 and
37-41 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 required supplementary 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 Wheat Ridge, Colorado’s basic financial statements. The combining
and individual fund statements and schedules and the local highway finance report are presented for
purposes of additional analysis and are not a required part of the basic financial statements.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(3)
The combining and individual fund statements and schedules and the local highway finance report are
the responsibility of management and was derived from and relates 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 such 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 section has 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
it.
a
CliftonLarsonAllen LLP
Broomfield, Colorado
June 28, 2019
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2018
(4)
As management of the City of Wheat Ridge, we offer this narrative overview and analysis of the
financial activities of the City of Wheat Ridge for the fiscal year ended December 31, 2018. Please read
it in conjunction with the City’s financial statements, which follow this section.
Financial Highlights
The assets of the City of Wheat Ridge exceeded its liabilities at the close of fiscal year 2018 by
$88.9 million (net position). Of this amount, $16.4 million (unrestricted net position) may be used
to meet the City’s ongoing obligations to citizens and creditors.
At the close of fiscal year 2018, the City of Wheat Ridge’s governmental funds reported
combined ending fund balances of $49.6 million, a decrease of approximately $1.6 million
compared to the prior year. Approximately $13.8 million (28%), is available for spending at the
City’s discretion (unrestricted, unassigned fund balance).
At the end of the fiscal year 2018, unrestricted, unassigned fund balance for the General Fund
was $13.8 million, or 43% of total General Fund expenditures.
General Fund actual revenues were $3.4 million greater than final budgeted revenue for the
fiscal year 2018 and actual expenditures were $3.7 million less than final budgeted
expenditures.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City of Wheat Ridge’s basic
financial statements. The 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 report information
on all activities of the City and its component unit (Wheat Ridge Urban Renewal Authority). The
statement of net position includes all of the City’s assets and liabilities. All of the current year’s
revenues and expenses are accounted for in the statement of activities regardless of when cash is
received or paid.
The statement of net position presents information on all of the City of Wheat Ridge’s assets, liabilities,
and deferred inflows of resources, 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 of
Wheat Ridge is improving or deteriorating.
The statement of activities presents information showing how the City of Wheat Ridge’s net position
changed during fiscal year 2018. 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 reported in this statement for some items will result in cash flows in future fiscal periods
(e.g., uncollected taxes and earned but unused vacation leave).
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2018
(5)
The government-wide financial statements include not only the City itself, but also the legally separate
Wheat Ridge Urban Renewal Authority for which the City is financially accountable.
The governmental activities of the City include general government, economic development, community
development, police, public works, and parks and recreation.
Fund financial statements. The fund financial statements provide more detailed information about the
City’s most significant funds – not the City as a whole. Funds are accounting devices that the City uses
to keep track of specific sources of funding and spending for particular purposes.
Some funds are required by State law (like the Police Investigation Fund).
The City Council establishes other funds to control and manage money for particular purposes
(like the Recreation Center Operating Fund) or to show that it is properly using certain taxes and
grants (like the Conservation Trust Fund).
The City has one type of fund:
Governmental funds – All of the City’s basic services are included in governmental funds, which focus
on (1) how cash and other financial assets can readily be converted to cash flow in and out and (2) the
balances left at year-end that are available for spending. Consequently, the governmental funds
statements provide a detailed short-term view that helps determine whether or not there are more or
fewer financial resources that can be spent in the near future to finance the City’s programs. Because
this information does not encompass the additional long-term focus of the government-wide
statements, additional information on the subsequent pages is provided to explain the relationship (or
differences) between them.
Financial Analysis of the City as a Whole
Net position. As noted earlier, net position may serve over time as a useful indicator of a government’s
financial position. In the case of the City of Wheat Ridge, assets exceeded liabilities by $88,943,343 at
the close of the 2018 fiscal year.
By far the largest portion of the City of Wheat Ridge’s net position (78%) reflects its investment in
capital assets (e.g., land, buildings, machinery, and equipment). The City of Wheat Ridge uses these
capital assets to provide services to citizens; consequently, these assets are not available for future
spending.
An additional portion of the City of Wheat Ridge’s net position (4%) represents resources that are
subject to external restrictions on how they may be used (open space and parks, police investigations,
crime prevention activities, government access channel and emergency reserves). The remaining
balance of unrestricted net position ($16,385,591) may be used to meet the City’s obligations to citizens
and creditors.
At the end of the current fiscal year, the City of Wheat Ridge is able to report positive balances in net
position for the City as a whole. The same situation held true for the prior fiscal year.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2018
(6)
City of Wheat Ridge Net Position
2018 2017
Current and Other Assets 55,295,839$ 54,132,546$
Capital Assets 68,037,158 63,769,150
Total Assets 123,332,997 117,901,696
Long-Term Liabilities 29,304,091 32,519,243
Other Liabilities 4,074,115 1,997,774
Total Liabilities 33,378,206 34,517,017
Deferred Inflows of Resources 1,011,448 1,022,134
Net Position
Net Investment in Capital Assets 68,972,644 66,145,851
Restricted 3,585,108 3,587,682
Unrestricted 16,385,591 12,629,012
Total Net Position 88,943,343$ 82,362,545$
Governmental Activities
Changes in Net Position
Governmental activities.
Current and other assets increased 2% primarily due an increase in cash and investments from
development related taxes and fees.
Long-term liabilities decreased mostly due to payments of principal and interest on Sales and
Use Tax Revenue Bonds Series 2017A.
Other Liabilities increased due to trade payables on Investing 4 the Future projects
Governmental Activities increased the City’s total net position by $5,797,824. This increase is
primarily due to an increase in development related taxes and fees.
Unrestricted net position increased by 30% in 2018 primarily due to an increase in development
related taxes and fees.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2018
(7)
City of Wheat Ridge Changes in Net Position
2018 2017
REVENUES
Program Revenues
Charges for Services 6,127,397$ 6,977,693$
Operating Grants and Contributions 2,041,780 1,859,292
Capital Grants and Contributions 2,543,745 2,391,449
General Revenues
Property Taxes 1,005,405 854,613
Sales Taxes 22,720,723 22,563,618
Use Taxes 8,033,831 6,647,544
Franchise Taxes 1,602,881 1,610,102
Lodgers Taxes 1,472,486 1,610,990
Other Taxes 671,902 685,520
Investment Income 929,909 308,805
Insurance Proceeds 363,474 1,769,836
Gain on Sale of Capital Assets 88,064 -
Miscellaneous 367,460 414,169
Total Revenues 47,969,057 47,693,631
EXPENSES
General Government 10,287,683 9,551,427
Economic Development 1,525,566 1,486,581
Community Development 2,143,330 1,753,644
Police 10,838,937 10,383,862
Public Works 8,235,985 7,910,108
Parks and Recreation 7,996,072 7,960,611
Interest on Long-Term Debt 1,143,660 662,139
Total Expenses 42,171,233 39,708,372
CHANGE IN NET POSITION 5,797,824 7,985,259
Net Position - Beginning of Year 82,362,545 74,377,286
Prior Period Restatement (See Note 1) 782,974 -
Net Position - Beginning of Year, Restated 83,145,519 74,377,286
NET POSITION - END OF YEAR 88,943,343$ 82,362,545$
General Government expenses include budgets for the City Treasurer, Legislative Services, Financial
Services, City Manager, City Attorney, City Clerk’s Office, Municipal Court, Administrative Services,
Human Resources, Purchasing and Contracting, Information Technology and Central Charges.
Total revenue growth compared to 2017 is 3.7% higher (when factoring out insurance proceeds
from the 2017 hailstorm). This increase is mostly attributable to an increase in development
related taxes and fees.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2018
(8)
Sales tax revenue is relatively flat compared to 2017 but Use tax is 21% higher due to an
increase in economic development activities and significant capital investments in Rocky
Mountain Bottle Company.
Investment income increased by 201% over 2017 primarily due to interest income earned from
investing the proceeds of the 2017 bond issuance but also due to reinvestment of funds in
higher interest bearing accounts.
Expenses in general are 6% higher than 2017 due to expenses related to the 2017 hailstorm,
interest on long-term debt and increased staffing resources in the building division to respond to
increases in economic development activity.
Interest on Long-Term Debt is higher because of two interest payments made in 2018.
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
General
Government
Economic
Development
Community
Development
Police Public Works Parks and
Recreation
Expenses and Program Revenues - Governmental Activities
Expenses Program Revenues
Financial Analysis of the City’s Funds
The focus of the City of Wheat Ridge’s governmental funds is to provide information on near-term
inflows, outflows, and balances of spendable resources. Such information is useful in assessing the
City of Wheat Ridge’s financing requirements. In particular, unrestricted fund balance may serve as a
useful measure of a government’s net resources available for spending at the end of the fiscal year.
As of the end of fiscal year 2018, the City of Wheat Ridge’s governmental funds reported combined
ending fund balances of $49.6 million, a decrease of $1.6 million in comparison with the prior year.
Approximately 28% of this total amount ($13.8 million) constitutes unrestricted, unassigned fund
balance, which is available for spending at the City’s discretion.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2018
(9)
The remainder of fund balance is restricted to indicate that it is not available for new spending because
it has already been restricted or shown as nonspendable for:
Developer Loan Receivable - Fruitdale $1,085,000
Prepaid Items $638,451
Capital Projects – Investing 4 the Future $28,652,575
Open space and parks $1,393,975
Police Investigations Fund $42,142
Crime Prevention Activities Fund $495,363
Government Access Channel $253,628
TABOR-mandated emergency reserves $1,400,000
or committed to:
Municipal Court Fund $92,537
Recreation Center Fund $174,686
Public Art Fund $141,154
or assigned to:
Capital Projects Fund $1,204,689
Capital Equipment Replacement Fund $189,269
The General Fund is the chief operating fund of the City of Wheat Ridge. At the end of fiscal year 2018,
unrestricted, unassigned fund balance of the General Fund was $13.8 million, while total General Fund
balance reached approximately $16.6 million. As a measure of the General Fund’s liquidity, it may be
useful to compare both unrestricted, unassigned fund balance and total fund balance to total fund
expenditures. Unrestricted, unassigned fund balance represents 43% of total General Fund
expenditures, while total fund balance represents 52% of that same amount.
The Open Space Fund was created in 1972 for the purpose of acquiring, developing and maintaining
open space and park properties within the City of Wheat Ridge. Major projects in 2018 and 2017
include Prospect Park Phases I and II, Anderson Park renovations and improvements to the Clear
Creek recreational trail system. At the end of 2018, the Open Space Fund balance was nearly $200
thousand higher than the prior year due in part to a decrease in capital outlays as major projects were
completed or neared completion. The Open Space Fund also benefitted in 2018 from a one-time
developer parkland fee of $356,043 and a steady allocation of Jefferson County sales and use tax
disbursed from the Jefferson County Open Space Fund.
The Capital Projects Fund uses assigned funds to upgrade, maintain and expand the City of Wheat
Ridge facilities, buildings, grounds, streets, parks and roads. Compared to 2017, capital outlays were
$554,043 higher in 2018 primarily due to the Wadsworth Environmental Assessment project and street
maintenance.
While additional revenues were realized from the impact of the ½ of 1 % sales and use tax rate
increase, expenditures in the Investing 4 the Future fund have increased significantly due to project
spending on Anderson Park and Clear Creek Crossing.
The City of Wheat Ridge has seven non-major funds that are restricted for, committed to as assigned to
a variety of purposes. The combined fund balance is $1.6 million, which is $503,917, lower than 2017
primarily due to Recreation Center Operating Fund operating expenditures of $323,005 in excess of
charges for services.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2018
(10)
General Fund Budgetary Highlights
The original budget was amended by City Council for a total of $1,502,343 in supplemental budget
appropriations throughout the 2018 fiscal year. These amendments can be briefly summarized as
follows:
Supplemental Budget Appropriations: Organized from largest to smallest expenditure
$648,285 allocated for re-encumbrance of 2017 encumbered funds
$500,000 allocated for third-party on-call permit inspections, plan review and other support
services
$213,310 allocated for neighborhood revitalization strategy update
$48,000 allocated for law enforcement academy training
$20,000 allocated for RTD Ward Station Landscaping
$18,000 allocated for The Action Center
$16,555 allocated for licensing and maintenance fees for Logistics Systems
$15,000 allocated for mandated legal counsel for in-custody defendants
$9,000 allocated for police promotional exams
$6,698 allocated for trails and parks
$5,279 allocated to increase the Resident Survey Sample size
$2,216 allocated for bike repairs stations
During the 2018 fiscal year, unrestricted, unassigned fund balance in the General Fund increased to
$13.8 million, an increase of $4.4 million from the previous year. The increase is attributable to a $1.5
million loan repayment from the Fruitdale Lofts project, growth in high-yield invested funds and an
increase in taxes and fees from increased economic development activities.
The 2018 General Fund budget was adopted without using any of the fund balance to balance the
budget. However, the final budget allocated $2,245,000 of the fund balance to the Capital Projects
Fund for capital improvements.
Capital Asset and Debt Administration
Capital assets. The City of Wheat Ridge’s investment in capital assets for its governmental activities
as of December 31, 2018 amounts to $68.0 million (net of accumulated depreciation). This investment
in capital assets includes land, artwork, construction in progress, land improvements, buildings,
vehicles, machinery and equipment, infrastructure, software and solar power capacity. Additional
information on capital assets is provided in Note 4 of the financial statements.
Major capital asset events during the 2018 fiscal year totaled $8.1 million and included the following:
Land and Land Improvements in the amount of $3.0 million o Prospect Park – Phase I o Waterline improvements o Panorama irrigation project o Right of Way acquisitions
Construction in Progress in the amount of $3.8 million o Prospect Park – Phase II o Anderson Park o Clear Creek Crossing o Wadsworth widening project o Public improvement projects
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2018
(11)
Buildings in the amount of $209,019 o Police Department Records Remodel o Parks Equipment Storage Building
Vehicles in the amount of $748,644 o One Public Works Dump & Hoist Component Added to Existing Dump Truck o One Public Works Extended Cab 2x4 Truck o One Public Works Elgin Street Sweepers o One Public Works Heavy Duty Truck o One Public Works Utility Tractor o One Public Works Agricultural Tractor o Three Police investigations hybrid passenger cars o One Police BMW Motorcycle o Four Police patrol cars
Machinery and Equipment in the amount of $307,336 o Recreation center fitness and other equipment o Computers, servers and peripherals o Traffic control cabinets and other traffic control system equipment o One Public Works loader o Playground equipment
City of Wheat Ridge’s Capital Assets
(Net of Depreciation)
2018 2017
Land 16,118,553$ 16,083,432$
Artwork 113,295 113,295
Construction in Progress 9,006,564 5,166,001
Land Improvements 12,030,624 9,664,524
Buildings 10,577,808 11,028,853
Vehicles 2,402,971 1,999,563
Machinery and Equipment 2,693,636 2,860,479
Infrastructure 14,358,415 16,047,400
Software 104,281 135,761
Solar Power Capacity 631,011 669,842
Total Capital Assets 68,037,158$ 63,769,150$
Long-term debt. At the end of the 2018 fiscal year, the City of Wheat Ridge had total long-term debt
outstanding of $29,304,091. Of this amount, $2,780,003 is due within one year. This total debt
represents future bond principal payable from the Investing 4 the Future Fund sales and use tax, and
compensated absences, claims payable, and lease payments for solar panels, which are expected to
be liquidated primarily with revenues of the General Fund. Additional information for long-term debt is
provided in Note 5 to the financial statements.
Economic Factors and Next Year’s Budgets and Rates
The City’s sales and use tax rate until December 31, 2016 was 3%. The rate then increased by .5% to
3.5% by authority of the November 2016 ballot measure. The mill levy was 1.830 mills. Both rates are
among the lowest in the Denver metro area. Pursuant to the November 2016 ballot measure, the City
issued $30,595,000 in bonds on May 2, 2017. These funds are managed in restricted revenue Fund 31,
Investing 4 the Future.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2018
(12)
Walmart closed its doors in Wheat Ridge on July 7, 2017, which continues to impact total City revenues
due to the associated loss in sales tax revenue. Four national retail tenants will backfill the Walmart
space in the 4th quarter of 2019. Sales tax revenue from these tenants was not factored into the 2019
Budget. These four tenants are projected to generate between $800,000 and $900,000 in sales tax
revenue annually.
The Corners at Wheat Ridge is currently under construction and the anchor tenant, Lucky’s Market,
opened on August 6, 2018. When the project is fully built out, an additional 75,000 sq. ft. of commercial
retail space will be added to the City. The project is projected to generate approximately $650,000 in
sales tax revenue annually.
The Clear Creek Crossing project entitlements and public finance agreement were finalized and
approved in 2018. The developer is finalizing the leasing plan for potential tenants to include retail,
residential, a medical campus, hospitality, and entertainment. The retail component of the project will
likely open in 2020; therefore, no new sales tax revenue from this project was included in the 2019
budget. The Longs Peak Metropolitan District (LPMD) will reimburse the City $507,038 for the
environmental assessment expense the City incurred over the last several years for the I-70 hook ramp
project. The reimbursement will occur when the LPMD issues bonds for the Clear Creek Crossing
project, likely in 2019. This reimbursement revenue has not been factored into the 2019 budget. Once
the project is fully built out, sales tax, lodging, admissions and use tax revenue is projected to total $1.8
million annually.
Several other commercial redevelopment projects across the City are projected to increase sales tax
revenue starting sometime in 2019. Approximately 22,500 sq. ft. of additional restaurant and fast casual
food options will be constructed across the City including Hacienda Colorado and a fast casual
restaurant at the Applewood Shopping Center, a fast casual restaurant at the Kipling Ridge project and
other neighborhood commercial retail options at the West End 38 project. In total, all projects are
projected to generate approximately $300,000 in sales tax revenue annually.
The adopted 2019 fiscal year budget is $75.7 million. It includes a $35.6 million operating budget, a
$22.4 million Investing 4 the Future capital projects budget, a $10.6 million CIP budget and $7.1 million
for special revenue budgets.
Requests for Information
This financial report is designed to provide a general overview of the City of Wheat Ridge’s finances for
those with an interest in the City’s finances. Questions concerning any of the information provided in
this report or requests for additional financial information should be addressed to:
Administrative Services Director City of Wheat Ridge
7500 W. 29th Avenue
Wheat Ridge, Colorado 80033
(13)
BASIC FINANCIAL STATEMENTS
CITY OF WHEAT RIDGE
STATEMENT OF NET POSITION
DECEMBER 31, 2018
See accompanying Notes to Financial Statements.
(14)
Primary Government Component Unit
Governmental Urban Renewal
Activities Authority
ASSETS
Cash and Investments 17,354,804$ 1,668,906$
Restricted Cash and Investments 29,704,811 6,330,000
Accounts Receivable 4,096,990 -
Property Taxes Receivable 1,011,448 499,762
Intergovernmental Receivables 1,404,335 -
Loans Receivable 1,085,000 -
Prepaid Items 638,451 -
Due from Primary Government - 88,842
Property Held for Resale - 330,299
Capital Assets, Not Being Depreciated 25,238,412 -
Capital Assets, Net of Depreciation 42,798,746 -
Total Assets 123,332,997 8,917,809
LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
AND NET POSITION
Liabilities
Accounts Payable 2,427,666 5,339
Accrued Liabilities 504,997 -
Retainage Payable 139,424 -
Refundable Deposits 462,664 -
Unearned Revenues 361,110 -
Accrued Interest Payable 89,412 64,859
Due to Component Unit 88,842 -
Noncurrent Liabilities
Due Within One Year 2,780,003 445,000
Due in More than One Year 26,524,088 8,146,798
Total Liabilities 33,378,206 8,661,996
Deferred Inflows of Resources
Property Taxes 1,011,448 499,762
Net Position
Net Investment in Capital Assets 68,972,644 -
Restricted for:
Open Space and Parks 1,393,975 -
Police Investigations 42,142 -
Crime Prevention Activities 495,363 -
Government Access Channel 253,628 -
Emergencies 1,400,000 -
Unrestricted 16,385,591 (243,949)
Total Net Position 88,943,343$ (243,949)$
CITY OF WHEAT RIDGE
STATEMENT OF ACTIVITIES
YEAR ENDED DECEMBER 31, 2018
See accompanying Notes to Financial Statements.
(15)
Primary Component
Operating Capital Government Unit
Charges for Grants and Grants and Governmental Urban Renewal
Functions/Programs Expenses Services Contributions Contributions Activities Authority
Primary Government
Governmental Activities
General Government 10,287,683$ 306,486$ 89,615$ 6,400$ (9,885,182)$ -$
Economic
Development 1,525,566 - - - (1,525,566) -
Community
Development 2,143,330 1,936,239 - - (207,091) -
Police 10,838,937 493,680 90,754 - (10,254,503) -
Public Works 8,235,985 270,137 1,861,411 1,089,065 (5,015,372) -
Parks and Recreation 7,996,072 3,120,855 - 1,448,280 (3,426,937) -
Interest on
Long-term debt 1,143,660 (1,143,660) -
Total Primary
Government 42,171,233$ 6,127,397$ 2,041,780$ 2,543,745$ (31,458,311) -
Component Unit
Urban Renewal Authority 1,339,454$ -$ 300,000$ -$ - (1,039,454)
General Revenues
Property Taxes 1,005,405 402,436
Sales Taxes 22,720,723 574,602
Use Taxes 8,033,831 -
Franchise Taxes 1,602,881 -
Lodgers Taxes 1,472,486 -
Other Taxes 671,902 -
Investment Income 929,909 2,264
Insurance Proceeds 363,474 -
Gain on Sale of Capital Assets 88,064 -
Miscellaneous 367,460 28,495
Total General Revenues 37,256,135 1,007,797
Change in Net Position 5,797,824 (31,657)
Net Position - Beginning of Year (as restated) 83,145,519 (212,292)
Net Position - End of Year 88,943,343$ (243,949)$
Net (Expense) Revenue and
Change in Net Position
CITY OF WHEAT RIDGE
BALANCE SHEET – GOVERNMENTAL FUNDS
DECEMBER 31, 2018
See accompanying Notes to Financial Statements.
(16)
Other
Open Capital Investing 4 Governmental
General Space Projects the Future Funds Totals
ASSETS
Cash and Investments 13,828,060$ 611,140$ 1,302,244$ -$ 1,613,360$ 17,354,804$
Restricted Cash and Investments - - - 29,704,811 - 29,704,811
Accounts Receivable 3,438,110 - 112,889 521,800 24,191 4,096,990
Property Taxes Receivable 1,011,448 - - - - 1,011,448
Intergovernmental Receivables 317,509 383,841 702,985 - - 1,404,335
Loans Receivable 1,085,000 - - - - 1,085,000
Prepaid Items 10,521 - - 627,930 - 638,451
Total Assets 19,690,648 994,981 2,118,118 30,854,541 1,637,551 55,295,839
LIABILITIES
Accounts Payable 734,219 - 140,667 1,522,712 30,068 2,427,666
Accrued Liabilities 447,628 8,282 - - 49,087 504,997
Retainage Payable 2,354 15,969 69,777 51,324 - 139,424
Refundable Deposits 462,664 - - - - 462,664
Unearned Revenues 361,110 - - - - 361,110
Due to Component Unit 88,842 - - - - 88,842
Total Liabilities 2,096,817 24,251 210,444 1,574,036 79,155 3,984,703
DEFERRED INFLOWS OF
RESOURCES
Property Taxes 1,011,448 - - - - 1,011,448
Grants - - 702,985 - - 702,985
Total Deferred Inflows 1,011,448 - 702,985 - - 1,714,433
FUND BALANCES
Nonspendable
Loans Receivable 1,085,000 - - - - 1,085,000
Prepaid Items 10,521 - - 627,930 - 638,451
Restricted For:
Capital Projects - - - 28,652,575 - 28,652,575
Open Space and Parks - 970,730 - - 423,245 1,393,975
Police Investigations - - - - 42,142 42,142
Crime Prevention Activities - - - - 495,363 495,363
Government Access Channel 253,628 - - - - 253,628
Emergencies 1,400,000 - - - - 1,400,000
Committed to:
Municipal Court - - - - 92,537 92,537
Recreation Center - - - - 174,686 174,686
Public Art - - - - 141,154 141,154
Assigned to:
Capital Projects - - 1,204,689 - - 1,204,689
Equipment Replacement - - - - 189,269 189,269
Unrestricted, Unassigned 13,833,234 - - - - 13,833,234
Total Fund Balances 16,582,383 970,730 1,204,689 29,280,505 1,558,396 49,596,703
Total Liabilities,
Deferred Inflows of
Resources and
Fund Balances 19,690,648$ 994,981$ 2,118,118$ 30,854,541$ 1,637,551$ 55,295,839$
CITY OF WHEAT RIDGE
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
DECEMBER 31, 2018
See accompanying Notes to Financial Statements.
(17)
Amounts Reported for Governmental Activities in the
Statement of Net Position are Different Because:
Total Fund Balances of Governmental Funds 49,596,703$
Capital assets used in governmental activities are not current financial
resources, and therefore, are not reported in governmental funds. 68,037,158
Because the focus of governmental funds is on short-term financing, some assets will
not be available to pay for current-period expenditures. Those assets (for example,
receivables) are offset by deferred inflows of resources in the governmental funds
and thus are not included in fund balance.
Intergovernmental Revenues 702,985
Long-term liabilities and related items are not due and payable in the
current year, and therefore are not reported in governmental funds.
Bonds Payable (25,395,000)
Bond Premium (2,018,218)
Capital Lease Payable (667,197)
Accrued Compensated Absences (1,113,734)
Claims Payable (109,942)
Accrued Interest Payable (89,412)
Total Net Position of Governmental Activities 88,943,343$
CITY OF WHEAT RIDGE
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED DECEMBER 31, 2018
See accompanying Notes to Financial Statements.
(18)
Other
Open Capital Investing 4 Governmental
General Space Projects the Future Funds Totals
REVENUES
Taxes 30,299,393$ -$ 295,888$ 4,442,044$ 469,903$ 35,507,228$
Licenses and Permits 1,650,695 - - - - 1,650,695
Intergovernmental 2,048,180 1,448,280 815,511 - 318,422 4,630,393
Charges for Services 1,644,437 356,043 56,501 - 2,051,682 4,108,663
Fines and Forfeitures 337,087 - - - 30,952 368,039
Investment Income 301,454 14,957 10,929 563,228 39,341 929,909
Miscellaneous 345,294 - - - 22,166 367,460
Total Revenues 36,626,540 1,819,280 1,178,829 5,005,272 2,932,466 47,562,387
EXPENDITURES
Current
General Government 9,652,131 - - 1,134,129 17,424 10,803,684
Economic Development 1,525,794 - - - - 1,525,794
Community Development 2,137,940 - - - - 2,137,940
Police 10,069,371 - - - 480,970 10,550,341
Public Works 4,443,263 - - - - 4,443,263
Parks and Recreation 4,146,140 305,950 - - 2,815,824 7,267,914
Capital Outlay - 1,323,393 3,372,913 4,489,094 122,165 9,307,565
Debt Service
Principal 39,111 - - 2,400,000 - 2,439,111
Interest 41,056 - - 1,105,300 - 1,146,356
Total Expenditures 32,054,806 1,629,343 3,372,913 9,128,523 3,436,383 49,621,968
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES 4,571,734 189,937 (2,194,084) (4,123,251) (503,917) (2,059,581)
OTHER FINANCING
SOURCES (USES)
Proceeds from
Sale of Capital Assets 88,064 - - - - 88,064
Insurance Proceeds 363,474 - - - - 363,474
Transfers In - - 2,245,000 - - 2,245,000
Transfers Out (2,245,000) - - - - (2,245,000)
Total Financing
Sources (Uses) (1,793,462) - 2,245,000 - - 451,538
NET CHANGE IN
FUND BALANCES 2,778,272 189,937 50,916 (4,123,251) (503,917) (1,608,043)
Fund Balances -
Beginning of Year 13,804,111 780,793 1,153,773 33,403,756 2,062,313 51,204,746
FUND BALANCES -
END OF YEAR 16,582,383$ 970,730$ 1,204,689$ 29,280,505$ 1,558,396$ 49,596,703$
CITY OF WHEAT RIDGE
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
DECEMBER 31, 2018
See accompanying Notes to Financial Statements.
(19)
Amounts Reported for Governmental Activities in the
Statement of Activities are Different Because:
Net Change in Fund Balances of Governmental Funds (1,608,043)$
Capital outlays to purchase or construct capital assets are reported in governmental
funds as expenditures. However, for governmental activities those costs are
capitalized in the statement of net position and are allocated over the estimated
useful lives as annual depreciation expense in the statement of activities.
Capital Outlays 8,087,024
Contributed Assets 35,121
Depreciation Expense (3,854,137)
Some revenues reported in the statement of activities are not available as current
financial resources and, therefore, are not reported as revenues in governmental funds.
Negative amounts indicate a decrease in accruals between fiscal years.
Examples are revenues from grant reimbursements.
Intergovernmental Revenue (79,989)
Repayment of debt principal is an expenditure in the governmental funds, but the
repayment reduces long-term liabilities in the statement of net position and
does not affect the statement of activities.
Bond Payments 2,400,000
Capital Lease Payments 40,632
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. This represents changes in the following.
Accrued Interest Payable 2,696
Amortization of Premium 506,008
Compensated Absences 25,738
Claims Payable 242,774
Change in Net Position of Governmental Activities 5,797,824$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(20)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Wheat Ridge, Colorado (the City) was incorporated in August 1969, and became
a home rule city in 1976, as defined by State statutes. The City is governed by a Mayor and
eight- member Council elected by the residents.
The accounting policies of the City conform to generally accepted accounting principles as
applicable to government entities. The Governmental Accounting Standards Board (GASB) is
the accepted standard-setting body for establishing governmental accounting and financial
reporting principles.
Reporting Entity
The financial reporting entity consists of the City, organizations for which the City is
financially accountable, and organizations that raise and hold economic resources for the
direct benefit of the City. All funds, organizations, institutions, agencies, departments and
offices that are not legally separate are part of the City. Legally separate organizations for
which the City is financially accountable are considered part of the reporting entity. Financial
accountability exists if the City appoints a voting majority of the organization’s governing
board and is able to impose its will on the organization, or if there is a potential for the
organization to provide benefits to, or impose financial burdens on, the City. Based on the
application of these criteria, the City includes the following organization in its reporting entity.
The Wheat Ridge Urban Renewal Authority (the Authority) was created to redevelop or
rehabilitate certain blighted areas within the City. The Authority board members are
appointed by the Mayor and City Council. Although the Authority is legally separate from the
City, the Authority’s primary revenue source, tax increment financing, can only be
established by the City. The Authority is discretely presented in the financial statements, and
does not issue separate financial statements.
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 activities of the City and its component unit.
For the most part, the effect of interfund activity has been removed from these statements.
Exceptions to this general rule are charges for interfund services that are reasonably
equivalent to the services provided. Governmental activities, which normally are supported
by taxes and intergovernmental revenues, are reported in a single column. The primary
government is reported separately from the legally separate component unit for which the
City is financially accountable.
The statement of activities demonstrates the degree to which the direct expenses of the
given function or segment are offset by program revenues. Direct expenses are those that
are clearly identifiable with a specific function or segment. Program revenues include 1)
charges to customers who purchase, use, or directly benefit from goods, services, or
privileges provided by a given function or segment and 2) grants and contributions that are
restricted to meeting the operational or capital requirements of a particular function or
segment.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(21)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Government-wide and Fund Financial Statements (Continued)
Taxes and other items not properly included among program revenues are reported instead
as general revenues. Internally dedicated resources are reported as general revenues
rather than as program revenues.
Separate financial statements are provided for the governmental funds. Major individual
funds are reported as separate columns in the fund financial statements.
Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting. Revenues are recorded when
earned and expenses are recorded when the 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 collected within the current year or soon enough thereafter to pay
liabilities of the current year. For this purpose, the City considers revenues to be available if
they are collected within 60 days of the end of the current year.
Taxes, intergovernmental revenues, and interest associated with the current year are
considered to be susceptible to accrual and so have been recognized as revenues of the
current year. All other revenues are considered to be measurable and available only when
cash is received by the City.
Expenditures generally are recorded when a liability is incurred, as under accrual
accounting. However, debt service expenditures, as well as expenditures related to
compensated absences, are recorded only when payment is due.
When both restricted and unrestricted resources are available for a specific use, it is the
City’s practice to use restricted resources first, then unrestricted resources as they are
needed.
The City reports the following major governmental funds:
The General Fund is the general operating fund of the City. It is used to account for all
financial resources except those accounted for in another fund.
The Open Space Fund accounts for County shared revenues, grants, and development
fees restricted for the acquisition, construction, and maintenance of open space and
parks.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(22)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus, Basis of Accounting, and Financial Statement Presentation
(Continued)
The Capital Projects Fund accounts for the accumulation of resources from a lodgers tax,
intergovernmental revenues and General Fund transfers for the acquisition or construction
of major capital assets.
The Investing 4 the Future Fund accounts for the collection of a 0.5% sales and use tax
approved by election to finance a portion of certain improvement projects. The sales and
use tax expires when revenues generated by the tax reach $38.5 million or on
December 31, 2028, whichever occurs first.
Assets, Liabilities and Net Position/Fund Balances
Receivables - Accounts receivable include sales, use and lodgers taxes. Receivables are
reported at their gross value and, where appropriate, are reduced by the estimated portion
that is expected to be uncollectible.
Prepaid Items - Certain payments to vendors reflect costs applicable to future accounting
periods and are recorded as prepaid items in both government-wide and fund financial
statements. The cost of prepaid items is recorded as expenses/expenditures when
consumed rather than purchased.
Interfund Receivables and Payables - During the course of operations, certain transactions
occur between individual funds. The resulting receivables and payables are classified on the
balance sheet as interfund receivables and interfund payables. Any balances outstanding
between the primary government and the discretely presented component unit are reported
on the statement of activities as due from and due to.
Property Held for Resale - Property that is held with the intent to sell is reported at the lower
of cost or fair value.
Capital Assets - Capital assets, which include property, equipment, and infrastructure
acquired or constructed since 1980, are reported in the government-wide financial
statements. Capital assets are defined by the City as assets with an initial, individual cost of
$5,000 or more and an estimated useful life in excess of one year. Such assets are recorded
at historical cost or estimated historical cost if purchased or constructed. Donated capital
assets are recorded at the acquisition value on the date of donation. Intangible assets are
reported at cost if they are identifiable.
The costs of normal maintenance and repairs that do not add to the value of the assets or
materially extend asset lives are not capitalized.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(23)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position/Fund Balances (Continued)
Capital assets are depreciated or amortized using the straight-line method over the following
estimated useful lives.
Land Improvements 10 - 40 Years
Buildings 10 - 40 Years
Vehicles, Machinery, and Equipment 3 - 40 Years
Infrastructure 20 - 50 Years
Software 5 Years
Solar Power Capacity 20 Years
Unearned Revenues - Unearned revenues include business license fees collected in
advance.
Deferred Inflows of Resources - Deferred inflows of resources include property taxes earned
but levied for a subsequent year.
Compensated Absences - Employees of the City are allowed to accumulate unused vacation
and sick time up to a maximum based on years of service. Upon termination of employment
from the City, an employee will be compensated for all accrued vacation time at their current
pay rate. A long-term liability has been reported in the government-wide financial statements
for compensated absences.
Long-Term Debt - In the government-wide financial statements, long-term debt and other
long- term obligations are reported as liabilities. Debt premiums and discounts are deferred
and amortized over the life of the debt using the effective interest method. In the fund
financial statements, governmental funds recognize the face amount of debt issued as other
financing sources. Premiums received on debt issuances are reported as other financing
sources while discounts on debt issuances are reported as other financing uses.
Governmental funds recognize long-term liabilities only when payment is due. Payments of
long-term debt are reported as current expenditures. Debt issuance costs are reported as
current expenses or expenditures.
Net Position/Fund Balances - In the government-wide and fund financial statements, net
position and fund balances are restricted when constraints placed on the use of resources
are externally imposed. As reported in the fund financial statements, the City Council
establishes a fund balance commitment through passage of a resolution. In addition, by
resolution the City Council has delegated to the City Manager or his designee the authority
to assign fund balances for specific purposes.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(24)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position/Fund Balances (Continued)
As adopted by City Council policy, the City will maintain a minimum unrestricted fund
balance of at least two months, or approximately 17%, of its General Fund operating
expenditures.
When expenditures are incurred for a specific purpose for which both restricted and
unrestricted fund balances are available, the City’s policy is to use restricted amounts first,
followed by committed, assigned and unassigned amounts.
Property Taxes
Property taxes attach as an enforceable lien on property on January 1, are levied the
following December, and collected in the subsequent calendar year. Taxes are payable in
full on April 30 or in two installments on February 28 and June 15. The County Treasurer’s
office collects property taxes and remits to the City on a monthly basis. Since property tax
revenues are collected in arrears during the succeeding year, receivables and
corresponding deferred inflows of resources are reported at year-end.
Contraband Forfeitures
The Colorado Contraband Forfeiture Act allows law enforcement agencies to retain
proceeds from the seizure of contraband. These transactions are reported in the Police
Investigation Special Revenue Fund.
Restatement of Net Position
During 2018, the City determined that reimbursable federal grants, for which the City had
not previously received reimbursement, should have been recorded as receivables prior to
2018. This restated the beginning net position of governmental activities in the Government-
Wide Statement of Activities by increasing the amount as of January 1, 2018, by $782,974.
The details of this adjustment are as follows:
Governmental
Activities
Beginning Net Position, as previously reported,
at January 1, 2018 82,362,545$
Increase of accounts receivable correction 782,974
Net Position, January 1, 2018, as restated 83,145,519$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(25)
NOTE 2 CASH AND INVESTMENTS
A summary of cash and investments at December 31, 2018, follows:
Petty Cash 3,950$
Cash Deposits 8,461,912
Investments 46,592,659
Total 55,058,521$
Cash and investments are reported in the financial statements as follows:
Cash and Investments - Primary Government 17,354,804$
Restricted Cash and Investments - Primary Government 29,704,811
Cash and Investments - Component Unit 1,668,906
Restricted Cash and Investments - Component Unit 6,330,000
Total 55,058,521$
Cash Deposits
The Colorado Public Deposit Protection Act (PDPA) requires all local government entities to
deposit cash in eligible public depositories. Eligibility is determined by State regulations.
Amounts on deposit in excess of federal insurance levels must be collateralized by eligible
collateral as determined by the PDPA. The 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 uninsured public deposits as a group. The market value of
the collateral must be at least equal to 102% of the uninsured deposits. At December 31,
2018, the City and the Authority had bank deposits of $2,360,196 and $7,147,328,
respectively, collateralized with securities held by the financial institutions’ agents but not in
their name.
Investments
The City and the Authority are required to comply with State statutes, which specify
investment instruments meeting defined rating, maturity and concentration risk criteria in
which local governments may invest. State statutes do not address custodial risk.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(26)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
Investments (Continued)
Through its investment policy, the City has further restricted allowable investments to the
following.
Obligations of the United States and U.S. Agency securities
Corporate debt
Commercial paper
Bankers’ acceptances
Repurchase agreements collateralized by authorized securities
General obligations of U.S. local government entities
Guaranteed investment contracts
Money market funds
Local government investment pools
The City and the Authority had the following investments at December 31, 2018:
S&P
Investment Type Rating Less Than 1 1 - 5 Total
Brokered Certificates of Deposit N/A 490,000$ 2,030,611$ 2,520,611$
Local Government Investment Pool AAAm 44,072,048 - 44,072,048
Total 44,562,048$ 2,030,611$ 46,592,659$
Investment Maturities (in Years)
Interest Rate Risk - State statutes generally limit investments to an original maturity of five
years unless the governing board authorizes the investment for a period in excess of five
years.
Credit Risk - State statutes limit certain investments to those with specified ratings from
nationally recognized statistical rating organizations, depending on the type of investment.
Concentration of Credit Risk - Except for corporate securities, State statutes do not limit the
amount the City may invest in any single investment or issuer.
Fair Value of Investments - The City categorizes its fair value measurements within the fair
value hierarchy established by 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
quoted prices in active markets for identical assets; Level 2 inputs are significant other
observable inputs; Level 3 inputs are significant unobservable inputs. For investments
measured at Net Asset Value (NAV), there are no commitments, the redemption frequency
is daily, and there is no redemption notice period. The local government investment pool is
an investment vehicle established for local government entities in Colorado to pool surplus
funds. The pool is similar to money market funds, with each share valued at $1.00.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(27)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
Investments (Continued)
As of December 31, 2018, the City held investments in Brokered Certificates of Deposit of
$1,670,000 (Level 2 inputs) and Local Government Investment Pool of $44,072,048
(Measured at amortized cost).
Local Government Investment Pool - At December 31, 2018, the City had $44,072,048
invested in the Colorado Surplus Asset Fund Trust (CSAFE), an investment vehicle
established for local government entities in Colorado to pool surplus funds. The Colorado
Division of Securities administers and enforces the requirements of creating and operating
CSAFE. CSAFE operates in conformity with the Securities and Exchange Commission’s
Rule 2a-7. Investments in the external investment pool are shown at amortized cost for
financial reporting purposes. CSAFE is rated AAAm by Standard and Poor's. Investments of
CSAFE are limited to those allowed by State statutes. A designated custodial bank provides
safekeeping and depository services in connection with the direct investment and withdrawal
functions. The custodian's internal records identify the investments owned by participating
governments.
NOTE 3 LOANS RECEIVABLE
The City entered into two loan agreements with the developer of the Fruitdale Lofts project.
Under the agreements, the City committed to loan the developer $470,000 and $2,115,000.
The first loan is due 35 years following substantial completion of the project, with interest
accruing at 5% per annum beginning 20 years after substantial completion of the project.
Repayment terms for the second loan are dependent upon certain financing and equity
contributions of the developer. The loan is due in 20 years, with interest accruing at 5% per
annum commencing after completion of the project. During 2017, the project was under
construction and the City had advanced the full amount of $2,585,000 under these
agreements. At December 31, 2018, the outstanding balance on the loans was $1,085,000.
During 2013, the City loaned $330,299 to the Authority to acquire a property for
redevelopment. The loan is non-interest bearing. The loan balance is due upon sale of the
redevelopment property. At December 31, 2018, the outstanding balance of the loan was
$20,000.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(28)
NOTE 4 CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2018, is summarized below.
Balance Balance
12/31/2017 Additions Deletions 12/31/2018
Governmental Activities
Capital Assets, Not
Being Depreciated
Land 16,083,432$ 35,121$ -$ 16,118,553$
Artwork 113,295 - - 113,295
Construction in Progress 5,166,001 6,822,025 2,981,462 9,006,564
Total Capital Assets
Not Being Depreciated 21,362,728 6,857,146 2,981,462 25,238,412
Capital Assets,
Being Depreciated
Land Improvements 16,268,515 2,981,462 - 19,249,977
Buildings 23,158,742 209,019 - 23,367,761
Vehicles 5,342,799 748,644 372,307 5,719,136
Machinery and Equipment 7,824,968 307,336 25,953 8,106,351
Infrastructure 71,096,763 - - 71,096,763
Software 363,920 - - 363,920
Solar Power Capacity 776,628 - - 776,628
Total Capital Assets,
Being Depreciated 124,832,335 4,246,461 398,260 128,680,536
Less Accumulated
Depreciation
Land Improvements (6,603,991) (615,362) - (7,219,353)
Buildings (12,129,889) (660,064) - (12,789,953)
Vehicles (3,343,236) (345,236) (372,307) (3,316,165)
Machinery and Equipment (4,964,489) (474,179) (25,953) (5,412,715)
Infrastructure (55,049,363) (1,688,985) - (56,738,348)
Software (228,159) (31,480) - (259,639)
Solar Power Capacity (106,786) (38,831) - (145,617)
Total Accumulated
Depreciation (82,425,913) (3,854,137) (398,260) (85,881,790)
Total Capital Assets,
Being Depreciated, Net 42,406,422 392,324 - 42,798,746
Governmental Activities
Capital Assets, Net 63,769,150$ 7,249,470$ 2,981,462$ 68,037,158$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(29)
NOTE 4 CAPITAL ASSETS (CONTINUED)
Depreciation expense was charged to programs of the City as follows:
General Government 370,776$
Community Development 6,057
Police 206,631
Public Works 2,105,155
Parks and Recreation 1,165,518
Total 3,854,137$
NOTE 5 LONG-TERM DEBT
Following is a summary of long-term debt transactions for the year ended December 31,
2018.
Balance Balance Due Within
12/31/2017 Additions Reductions 12/31/2018 One Year
Governmental Activities
2017 Revenue Bonds 27,795,000$ -$ 2,400,000$ 25,395,000$ 2,465,000$
2017 Bond Premium 2,524,226 - 506,008 2,018,218 -
Solar Power
Capacity Lease 707,829 - 40,632 667,197 42,393
Compensated Absences 1,139,472 1,366,576 1,392,314 1,113,734 162,668
Claims Payable 352,716 17,004 259,778 109,942 109,942
Total 32,519,243$ 1,383,580$ 4,598,732$ 29,304,091$ 2,780,003$
Urban Renewal Authority
2014 Loans Payable 1,805,000$ -$ 280,000$ 1,525,000$ 285,000$
2018 Loans Payable - 6,375,000 - 6,375,000 -
Pollution Remediation - 859,719 167,921 691,798 160,000
Total 1,805,000$ 7,234,719$ 447,921$ 8,591,798$ 445,000$
Revenue Bonds
On May 2, 2017, the City issued $30,595,000 Sales and Use Tax Revenue Bonds, Series
2017A. Bond proceeds will be used to finance certain improvement projects. Interest
accrues on the bonds at rates ranging from 3% to 5% per annum and is payable semi-
annually on June 1 and December 1, beginning on December 1, 2017. Annual principal
payments are due on December 1, from 2017 through 2027. After issuance of the bonds,
the City has $2,405,000 of debt authorization remaining from the related election.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(30)
NOTE 5 LONG-TERM DEBT (CONTINUED)
The bonds are payable solely from revenues generated by the 0.5% sales and use tax
reported in the Investing 4 the Future Fund. During the year ended December 31, 2018,
revenues of $4,442,044 were available to pay annual debt service of $3,505,300. Remaining
debt service at December 31, 2018, was as follows:
Year Ended December 31, Principal Interest Total
2019 2,465,000$ 1,033,300$ 3,498,300$
2020 2,565,000 934,700 3,499,700
2021 2,665,000 832,100 3,497,100
2022 2,720,000 778,800 3,498,800
2023 2,860,000 642,800 3,502,800
2024-2027 12,120,000 1,196,800 13,316,800
Total 25,395,000$ 5,418,500$ 30,813,500$
Solar Power Capacity Lease
On March 23, 2015, the City entered into an agreement to purchase solar power capacity in
a community solar garden. The purchase was financed in April 2015, with a lease
agreement in the amount of $800,000. Monthly payments of $6,681, including principal and
interest accruing at 5.75% per annum, are due under the agreement, beginning June 1, 2015,
through May 1, 2030. At December 31, 2018, capital assets of $631,011, net of accumulated
depreciation, were reported under this lease.
Following is a schedule of the future minimum lease payments at December 31, 2018.
Year Ended December 31, Total
2019 80,167$
2020 80,167
2021 80,167
2022 80,167
2023 80,167
2024-2028 400,835
2029-2030 112,936
Total Minimum Lease Payments 914,606
Less: Interest Portion (247,409)
Present Value of
Minimum Lease Payments 667,197$
Compensated Absences
Compensated absences are expected to be liquidated primarily with revenues of the
General Fund.
Urban Renewal Authority Loans
On May 14, 2014, the Authority approved a loan agreement with Colorado State Bank and
Trust for $2,455,000 to finance infrastructure improvements associated with redevelopment
property. The loan accrues interest at 3.16% per annum. Interest payments are due semi-
annually beginning December 1, 2014. Principal payments are due annually beginning
December 1, 2015, through 2023.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(31)
NOTE 5 LONG-TERM DEBT (CONTINUED)
Urban Renewal Authority Loans (Continued)
On October 18, 2018, the Authority approved a loan agreement with Colorado State Bank
and Trust for $6,375,000 to finance the development of real property for the purpose of
mixed-use commercial development. The loan accrues interest at 4.65% per annum.
Interest payments are due semi-annually beginning March 1, 2019. Principal payments are
due annually beginning September 1, 2022, through 2028.
During the year ended December 31, 2018, revenues of $977,038 were available to pay
annual debt service of $336,290. Future debt service to maturity is as follows:
Year Ended December 31, Principal Interest Total
2019 285,000$ 521,926$ 806,926$
2020 295,000 335,622 630,622
2021 305,000 326,300 631,300
2022 1,109,247 316,662 1,425,909
2023 1,155,227 660,168 1,815,395
2024-2028 4,750,526 941,762 5,692,288
Total 7,900,000$ 3,102,440$ 11,002,440$
Pollution Remediation
The Urban Renewal Authority is conducting a site remediation at an approximately 0.552-
acre parcel of land located at 7690 West 38th Avenue (Jefferson County Parcel ID 39-262-
01-001), as part of the Colorado Department of Public Health and Environment (CDPHE)
Voluntary Clean-Up Program (VCUP), in Wheat Ridge and Jefferson County, Colorado. The
Urban Renewal Authority’s application was approved by CDPHE on January 7, 2014. The
site consists of a vacant gravel lot. A former 2,400 square-foot dry cleaner and later a parts
department for a shuttered car dealership were previously demolished as part of the
approved VCUP Application.
After demolition of the structure, the asphalt paving was stripped during redevelopment of
the surrounding properties and source contaminated soil was removed and hauled to an
authorized site. Nine monitoring wells were placed throughout the site and quarterly testing
has been ongoing. Active site remediation was enacted, first using BOS 100, a material
recommended by the Urban Renewal Authorities consultants Terracon, Inc. and CDPHE.
The BOS 100 dramatically lowered contamination levels for the first 18-months. Once the
BOS 100 stopped reducing the contaminants, a system titled E-Redox was placed
throughout the site and has been actively successful at continued remediation of
contaminants. The site will be redeveloped as part of a broader community development
program. The redevelopment plan includes the construction of a new commercial building
with surface parking.
As of December 31, 2018, the estimated liability for the pollution remediation was $691,798.
This estimate is based on the third-party consultant’s site assessment and professional
experience in this subject.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(32)
NOTE 6 INTERFUND TRANSACTIONS
During the year ended December 31, 2018, the General Fund transferred $2,245,000 to the
Capital Projects Fund to finance capital projects and to purchase additional equipment.
NOTE 7 STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
Accountability
At December 31, 2018, the Authority had a negative net position of $198,949. Management
expects this deficit to be eliminated with future tax increment financing revenues.
NOTE 8 RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and
destruction of assets; errors and omissions; injuries to employees; and natural disasters. The
City has agreed to self-insure for general liability claims to a maximum of $150,000;
automobile, property and physical damage claims to a maximum of $10,000; and workers
compensation claims to a maximum of $5,000 per occurrence. The City accounts for its risk
management activities in the General Fund.
Claims liabilities, including estimated incurred but not reported claims (IBNR), are reported in
the government-wide financial statements if information available prior to the issuance of the
financial statements indicates that it is probable that a liability has been incurred at the date of
the financial statements and the amount of the loss can be reasonably estimated.
Changes in claims payable for the years ended December 31, 2018 and 2017, were as
follows:
2018 2017
Claims Payable, January 1 352,716$ 600,811$
Incurred Claims and Changes in Estimated Claims (50,675) (31,807)
Claims Paid (192,099) (216,288)
Claims Payable, December 31 109,942$ 352,716$
For excess liability, property and workers compensation claims, the City participates in the
Colorado Intergovernmental Risk Sharing Agency (CIRSA), a separate and independent
governmental and legal entity formed by intergovernmental agreement by member
municipalities pursuant to the provisions of 24-10-115.5, Colorado Revised Statutes (1982
Replacement Volume) and the Colorado Constitution, Article XIV, Section 18(2).
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(33)
NOTE 8 RISK MANAGEMENT (CONTINUED)
The purposes of CIRSA are to provide members defined liability, property, and workers
compensation coverages and to assist members to prevent and reduce losses and injuries
to municipal property and to persons or property which might result in claims being made
against members of CIRSA, their employees and officers.
It is the intent of the members of CIRSA to create an entity in perpetuity which will administer
and use funds contributed by the members to defend and indemnify, in accordance with the
bylaws, any member of CIRSA against stated liability of loss, to the limit of the financial
resources of CIRSA. It is also the intent of the members to have CIRSA provide continuing
stability and availability of needed coverages at reasonable costs. All income and assets of
CIRSA shall be at all times dedicated to the exclusive benefit of its members.
NOTE 9 RETIREMENT COMMITMENTS
Police Defined Contribution Pension Plan
The City contributes to a single-employer defined contribution money purchase pension plan
on behalf of sworn police officers. The Plan is administered by the International City/County
Management Association (ICMA). During 2018 employees contributed 10% of their
compensation to the Plan, and the City contributed 10%. Employees become vested in City
contributions to the Plan at 20% annually, beginning in the third year of employment. The
contribution requirements of Plan members and the City are established and may be
amended by the City Council. During the year ended December 31, 2018, the City and
employee contributions to the Plan were $586,938 each, equal to the required contributions.
Department Head Defined Contribution Pension Plan
City department heads participate in a multiple-employer defined contribution pension plan
upon employment with the City. The Plan is administered by ICMA. During 2018 department
heads contributed 4% of their compensation to the Plan and the City contributed 5%, except
for the City Manager for which the City contributed 10%. Employees become vested in all
contributions to the Plan immediately. The contribution requirements of Plan members and
the City are established and may be amended by the City Council. During the year ended
December 31, 2018, the City and employee contributions to the Plan were $53,236 and
$35,329, respectively, equal to the required contributions.
Employee Defined Contribution Pension Plan
The City contributes to a multiple-employer defined contribution pension plan on behalf of all
employees, except sworn police officers and department heads. The Plan is administered by
ICMA. During 2018 employees contributed 4% of their compensation to the Plan, and the
City contributed 4%. Employees become vested in City contributions to the Plan at 20%
annually after one year of employment. The contribution requirements of Plan members and
the City are established and may be amended by the City Council. During the year ended
December 31, 2018, the City and employee contributions to the Plan were $333,633 each,
equal to the required contributions.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(34)
NOTE 10 COMMITMENTS AND CONTINGENCIES
Tabor Amendment
Colorado voters passed an amendment to the State Constitution, Article X, Section 20, which
has several limitations, including revenue raising, spending abilities, and other specific
requirements of state and local governments. The Amendment requires, with certain
exceptions, advance voter approval for any new tax, tax rate increase, mill levy above that for
the prior year, extension of an expiring tax, or tax policy change directly causing a net tax
revenue gain to the City. Revenue in excess of the fiscal year spending limit must be
refunded in the next fiscal year unless voters approve retention of such revenue.
The City’s management believes it is in compliance with the provisions of the Amendment.
However, the Amendment is complex and subject to interpretation. Many of its provisions
may require judicial interpretation.
In November, 2006, voters agreed to allow the City to spend all revenues generated during
2006 and each subsequent year for police protection, street construction - repair and
maintenance, parks and recreation - trails and open space, capital projects, and other basic
municipal services, without limitation. The Authority is not subject to the Tabor Amendment.
See: Marian L. Olson v. City of Golden, et. al., 53 P.3d 747 (Co. App.), certiorari denied.
The City has established an emergency reserve, representing 3% of qualifying revenues, as
required by the Amendment. At December 31, 2018, the emergency reserve of $1,400,000
was reported as restricted fund balance in the General Fund.
Economic Development Incentive Agreements
The City may enter into economic development incentive agreements up to the State
statutory limits without an election. The purposes of the agreements include providing tax
rebate incentives to entice new retail business development within the City. The agreements
allow the City to reimburse certain businesses a portion of the sales taxes generated by the
businesses. During the year ended December 31, 2018, the City did not make any such
payments under these agreements.
Grant Programs
The City participates in a number of federal and state programs that are fully or partially
funded by grants received from other governmental entities. Expenses financed by grants
are subject to audit by the appropriate grantor government. If expenses are disallowed due
to noncompliance with grant program regulations, the City may be required to reimburse the
grantor government. At December 31, 2018, significant amounts of grant expenses have not
been audited but management believes that subsequent audits will not have a material
effect on the overall financial position of the City.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2018
(35)
NOTE 10 COMMITMENTS AND CONTINGENCIES (CONTINUED)
Conduit Debt
On August 7, 2015, the City participated in the issuance of a $1,000,000 Development
Revenue Note (Seniors’ Resource Center, Inc. Project) Series 2015, to provide financing for
facility improvements. The Note matures on August 1, 2030, and is payable solely from
revenues of the Seniors’ Resource Center, Inc. The City is not obligated in any manner for
repayment of the Note. Accordingly, the Note is not reported as a liability in the
accompanying financial statements. The outstanding balance of the Note at December 31,
2018, was $854,802.
Litigation
The City is involved in various threatened and pending litigation. The outcome of this
litigation cannot be determined at this time.
NOTE 11 TAX ABATEMENTS
The City of Wheat Ridge has a Business Development Zone Program, as enacted by the
City Code Chapter 22, Article I, Division 5, which provides a share-back of Use-Tax
generated by developments that meet the criteria established as public or public related
improvements. The Program was created as a joint benefit to the public at large and to
private owners for the purposes of reducing blight in business districts and providing the city
with increased sales and use tax revenues generated upon and by properties improved as a
result of this program.
For the fiscal year ended December 31, 2018, the City abated 3% of applicable use taxes
totaling $354,060. The rebate was for a manufacturing company that is expanding
operations that is expected to produce incremental future use tax revenue generated by the
project as well as both the short-term and long-term expected employment opportunities
within the City.
(36)
REQUIRED SUPPLEMENTARY INFORMATION
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE – GENERAL FUND
YEAR ENDED DECEMBER 31, 2018
(37)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Taxes 27,304,888$ 27,304,888$ 30,299,393$ 2,994,505$
Licenses and Permits 1,855,090 1,855,090 1,650,695 (204,395)
Intergovernmental 1,784,853 1,791,551 2,048,180 256,629
Charges for Services 1,325,309 1,325,309 1,644,437 319,128
Fines and Forfeitures 719,400 719,400 337,087 (382,313)
Investment Income 51,000 51,000 301,454 250,454
Miscellaneous 497,000 263,690 345,294 81,604
Total Revenues 33,537,540 33,310,928 36,626,540 3,315,612
EXPENDITURES
Current
General Government 10,518,979 10,991,257 9,652,131 1,339,126
Economic Development 1,649,112 1,667,355 1,525,794 141,561
Community Development 1,623,362 2,366,522 2,137,940 228,582
Police 10,501,042 10,565,106 10,069,371 495,735
Public Works 4,777,336 4,900,655 4,443,263 457,392
Parks and Recreation 5,147,095 5,228,374 4,146,140 1,082,234
Debt Service
Principal - - 39,111 (39,111)
Interest - - 41,056 (41,056)
Total Expenditures 34,216,926 35,719,269 32,054,806 3,664,463
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (679,386) (2,408,341) 4,571,734 6,980,075
OTHER FINANCING
SOURCES (USES)
Proceeds from
Sale of Capital Assets - - 88,064 88,064
Insurance Proceeds 500,000 500,000 363,474 (136,526)
Transfers Out (2,245,000) (2,245,000) (2,245,000) -
Total Other Financing
Sources (Uses) (1,745,000) (1,745,000) (1,793,462) (48,462)
NET CHANGE IN FUND BALANCE (2,424,386) (4,153,341) 2,778,272 6,931,613
Fund Balance - Beginning of Year 10,795,244 10,829,478 13,804,111 2,974,633
FUND BALANCE - END OF YEAR 8,370,858$ 6,676,137$ 16,582,383$ 9,906,246$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE – OPEN SPACE FUND
YEAR ENDED DECEMBER 31, 2018
(38)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Intergovernmental 1,474,000$ 1,474,000$ 1,448,280$ (25,720)$
Charges for Services 1,600,000 1,600,000 356,043 (1,243,957)
Investment Income 8,000 8,000 14,957 6,957
Total Revenues 3,082,000 3,082,000 1,819,280 (1,262,720)
EXPENDITURES
Current
Parks and Recreation 573,758 573,758 305,950 267,808
Capital Outlay 2,875,000 3,962,331 1,323,393 2,638,938
Total Expenditures 3,448,758 4,536,089 1,629,343 2,906,746
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (366,758) (1,454,089) 189,937 1,644,026
OTHER FINANCING SOURCES
Proceeds From Sale of Land 600,000 600,000 - (600,000)
NET CHANGE IN FUND BALANCE 233,242 (854,089) 189,937 1,044,026
Fund Balance - Beginning of Year 327,547 1,411,878 780,793 (631,085)
FUND BALANCE - END OF YEAR 560,789$ 557,789$ 970,730$ 412,941$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE – INVESTING 4 THE FUTURE FUND
YEAR ENDED DECEMBER 31, 2018
(39)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Taxes 3,821,452$ 3,821,452$ 4,442,044$ 620,592$
Investment Income 344,856 344,856 563,228 218,372
Total Revenues 4,166,308 4,166,308 5,005,272 838,964
EXPENDITURES
Current
General Government 13,920,000 16,983,420 1,134,129 15,849,291
Capital Outlay - - 4,489,094 (4,489,094)
Debt Service
Principal 2,400,000 2,400,000 2,400,000 -
Interest 1,105,300 1,105,300 1,105,300 -
Total Expenditures 17,425,300 20,488,720 9,128,523 11,360,197
NET CHANGE IN FUND BALANCE (13,258,992) (16,322,412) (4,123,251) 12,199,161
Fund Balance - Beginning of Year 33,156,876 31,066,380 33,403,756 2,337,376
FUND BALANCE - END OF YEAR 19,897,884$ 14,743,968$ 29,280,505$ 14,536,537$
CITY OF WHEAT RIDGE
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
DECEMBER 31, 2018
(40)
NOTE 1 STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
Budgets and Budgetary Accounting
State statutes require that all funds have legally adopted budgets and appropriations. Total
expenditures may not exceed the amount appropriated at the fund level. Budgets are
adopted for all funds of the City on a basis consistent with generally accepted accounting
principles (GAAP).
The City follows these procedures to establish the budgetary information reflected in the
financial statements:
Management submits to the City Council a proposed operating budget for the fiscal
year commencing the following January 1. The operating budget includes proposed
expenditures and the means of financing them.
Public hearings are conducted to obtain taxpayer comments.
Prior to December 31, the budget is legally adopted through passage of a resolution.
Revisions that alter the total expenditures of any fund must be approved by the City
Council.
All appropriations lapse at year end.
Budgetary information presented in the financial statements for the Wheat Ridge Urban
Renewal Authority was approved by the governing board of the Wheat Ridge Urban
Renewal Authority.
(41)
SUPPLEMENTARY INFORMATION
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CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
POLICE INVESTIGATION FUND
YEAR ENDED DECEMBER 31, 2018
(44)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Investment Income 50$ 50$ 62$ 12$
EXPENDITURES
Current
Police 25,000 49,800 26,675 23,125
NET CHANGE IN FUND BALANCE (24,950) (49,750) (26,613) 23,137
Fund Balance - Beginning of Year 49,019 73,819 68,755 (5,064)
FUND BALANCE - END OF YEAR 24,069$ 24,069$ 42,142$ 18,073$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
MUNICIPAL COURT FUND
YEAR ENDED DECEMBER 31, 2018
(45)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Fines and Forfeitures 27,500$ 12,216$ (15,284)$
Investment Income 90 970 880
Miscellaneous - 159 159
Total Revenues 27,590 13,345 (14,245)
EXPENDITURES
Current
General Government 33,000 17,424 15,576
NET CHANGE IN FUND BALANCE (5,410) (4,079) 1,331
Fund Balance - Beginning of Year 83,327 96,616 13,289
FUND BALANCE - END OF YEAR 77,917$ 92,537$ 14,620$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
CONSERVATION TRUST FUND
YEAR ENDED DECEMBER 31, 2018
(46)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Intergovernmental 320,000$ 320,000$ 318,422$ (1,578)$
Investment Income 500 500 20,009 19,509
Total Revenues 320,500 320,500 338,431 17,931
EXPENDITURES
Current
Parks and Recreation 750,000 1,014,297 426,946 587,351
NET CHANGE IN FUND BALANCE (429,500) (693,797) (88,515) 605,282
Fund Balance - Beginning of Year 479,979 744,276 511,760 (232,516)
FUND BALANCE - END OF YEAR 50,479$ 50,479$ 423,245$ 372,766$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
RECREATION CENTER OPERATING FUND
YEAR ENDED DECEMBER 31, 2018
(47)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Charges for Services 2,239,366$ 2,039,588$ (199,778)$
Investment Income 8,000 7,064 (936)
Miscellaneous 25,000 19,221 (5,779)
Total Revenues 2,272,366 2,065,873 (206,493)
EXPENDITURES
Current
Parks and Recreation 2,535,675 2,388,878 146,797
NET CHANGE IN FUND BALANCE (263,309) (323,005) (59,696)
Fund Balance - Beginning of Year 480,002 497,691 17,689
FUND BALANCE - END OF YEAR 216,693$ 174,686$ (42,007)$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
CRIME PREVENTION FUND
YEAR ENDED DECEMBER 31, 2018
(48)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Lodgers Taxes 474,000$ 443,832$ (30,168)$
Fines and Forfeitures 30,000 18,736 (11,264)
Investment Income 5,000 6,619 1,619
Miscellaneous 2,786 2,786
Total Revenues 509,000 471,973 (37,027)
EXPENDITURES
Current
Police 515,147 454,295 60,852
NET CHANGE IN FUND BALANCE (6,147) 17,678 23,825
Fund Balance - Beginning of Year 426,736 477,685 50,949
FUND BALANCE - END OF YEAR 420,589$ 495,363$ 74,774$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
PUBLIC ART FUND
YEAR ENDED DECEMBER 31, 2018
(49)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Use Taxes 9,000$ 26,071$ 17,071$
Charges for Services 102,430 12,094 (90,336)
Investment Income 100 1,106 1,006
Total Revenues 111,530 39,271 (72,259)
EXPENDITURES
Current
Capital Outlay 20,000 - 20,000
NET CHANGE IN FUND BALANCE 91,530 39,271 (52,259)
Fund Balance - Beginning of Year 95,935 101,883 5,948
FUND BALANCE - END OF YEAR 187,465$ 141,154$ (46,311)$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
EQUIPMENT REPLACEMENT FUND
YEAR ENDED DECEMBER 31, 2018
(50)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Investment Income 3,300$ 3,300$ 3,511$ 211$
EXPENDITURES
Capital Outlay 179,107 226,276 122,165 104,111
NET CHANGE IN FUND BALANCE (175,807) (222,976) (118,654) 104,322
Fund Balance - Beginning of Year 260,351 307,520 307,923 403
FUND BALANCE - END OF YEAR 84,544$ 84,544$ 189,269$ 104,725$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
CAPITAL PROJECTS FUND
YEAR ENDED DECEMBER 31, 2018
(51)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Lodgers Taxes 316,000$ 316,000$ 295,888$ (20,112)$
Intergovernmental 2,000,000 2,000,000 815,511 (1,184,489)
Charges for Services - - 56,501 56,501
Investment Income 35,000 35,000 10,929 (24,071)
Miscellaneous 905,000 905,000 - (905,000)
Total Revenues 3,256,000 3,256,000 1,178,829 (2,077,171)
EXPENDITURES
Capital Outlay 6,470,000 7,729,259 3,372,913 4,356,346
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (3,214,000) (4,473,259) (2,194,084) 2,279,175
OTHER FINANCIAL SOURCES
Transfers In 2,245,000 2,245,000 2,245,000 -
NET CHANGE IN FUND BALANCE (969,000) (2,228,259) 50,916 2,279,175
Fund Balance - Beginning of Year 978,376 2,237,635 1,153,773 (1,083,862)
FUND BALANCE - END OF YEAR 9,376$ 9,376$ 1,204,689$ 1,195,313$
CITY OF WHEAT RIDGE
BALANCE SHEET
COMPONENT UNIT – URBAN RENEWAL AUTHORITY
YEAR ENDED DECEMBER 31, 2018
(52)
ASSETS
Cash and Investments 1,668,906$
Restricted Cash and Investments 6,330,000
Property Taxes Receivable 499,762
Due From Primary Government 88,842
Property Held for Resale 330,299
Total Assets 8,917,809$
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE
Liabilities
Accounts Payable 5,339$
Deferred Inflows of Resources
Property Taxes 499,762
Fund Balance
Nonspendable Property Held for Resale 330,299
Restricted for Debt Service 6,330,000
Unrestricted, Unassigned 1,752,409
Total Fund Balance 8,412,708
Total Liabilities, Deferred Inflows of Resources and Fund Balance 8,917,809$
Amounts Reported for the Component Unit in the
Statement of Net Position are Different Because:
Total Fund Balance of Component Unit 8,412,708$
Long-term liabilities are not due and payable in the current year,
and therefore, are not reported in governmental funds.
Notes Payable (64,859)
Accrued Interest (8,591,798)
Total Net Position of Component Unit (243,949)$
CITY OF WHEAT RIDGE
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
COMPONENT UNIT – URBAN RENEWAL AUTHORITY
YEAR ENDED DECEMBER 31, 2018
(53)
REVENUES
Property Tax Increment 402,436$
Sales Tax Increment 574,602
Intergovernmental 300,000
Investment Income 2,264
Miscellaneous 28,495
Total Revenues 1,307,797
EXPENDITURES
Current
Community Development 48,006
Capital Outlay 478,501
Debt Service
Principal 280,000
Interest 56,290
Total Expenditures 862,797
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 445,000
OTHER FINANCING SOURCES
Debt Proceeds 6,375,000
NET CHANGE IN FUND BALANCE 6,820,000
Fund Balance - Beginning of year 1,592,708
FUND BALANCE - END OF YEAR 8,412,708$
Amounts Reported for the Component Unit in the
Statement of Activities are Different Because:
Net Change in Fund Balance of Component Unit 6,820,000$
Debt proceeds provide current financial resources to governmental funds, but issuing debt
increases long-term liabilities in the statement of net position and does not affect the
statement of activities. This amount represents debt issued in the current year. (6,375,000)
Repayments of long-term debt are expenditures in governmental funds, but the repayment
reduces long-term liabilities in the statement of net position and does not affect the
statement of activities. This amount represents loan payments in the current year. 280,000
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. This amount represents changes in accrued interest payable
and changes in the pollution remediation liability. (756,657)
Change in Net Position of Component Unit (31,657)$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
WHEAT RIDGE URBAN RENEWAL AUTHORITY
YEAR ENDED DECEMBER 31, 2018
(54)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Property Tax Increment 209,977$ 368,347$ 402,436$ 34,089$
Sales Tax Increment 670,000 670,000 574,602 (95,398)
Intergovernmental 300,000 300,000 300,000 -
Investment Income 100 100 2,264 2,164
Miscellaneous 220,000 220,000 28,495 (191,505)
Total Revenues 1,400,077 1,558,447 1,307,797 (250,650)
EXPENDITURES
Current
Community Development 133,500 133,500 48,006 85,494
Capital Outlay 800,000 5,800,000 478,501 5,321,499
Debt Service
Principal 280,000 280,000 280,000 -
Interest 60,728 114,197 56,290 57,907
Total Expenditures 1,274,228 6,327,697 862,797 5,464,900
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES 125,849 (4,769,250) 445,000 5,214,250
OTHER FINANCIAL SOURCES
Proceeds from Sale of Property 355,219 - - -
Debt Proceeds - 6,850,000 6,375,000 (475,000)
Total Other Financing
Sources (Uses) 355,219 6,850,000 6,375,000 (475,000)
NET CHANGE IN FUND BALANCE 481,068 2,080,750 6,820,000 4,739,250
Fund Balance - Beginning of Year 1,042,151 1,042,151 1,592,708 550,557
FUND BALANCE - END OF YEAR 1,523,219$ 3,122,901$ 8,412,708$ 5,289,807$
STATE COMPLIANCE
CITY OF WHEAT RIDGE
LOCAL HIGHWAY FINANCE REPORT
YEAR ENDED DECEMBER 31, 2018
(55)
CITY OF WHEAT RIDGE
LOCAL HIGHWAY FINANCE REPORT
YEAR ENDED DECEMBER 31, 2018
(56)
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
Wheat Ridge, Colorado
We have audited the financial statements of the governmental activities, the discretely presented
component unit, each major fund, and the aggregate remaining fund information of the City of Wheat
Ridge, Colorado as of and for the year ended December 31, 2018, and have issued our report thereon
dated June 28, 2019. We have previously communicated to you information about our responsibilities
under auditing standards generally accepted in the United States of America, as well as certain
information related to the planned scope and timing of our audit. Professional standards also require
that we communicate to you the following information related to our audit.
Significant audit findings
Qualitative aspects of accounting practices
Accounting policies
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by the City of Wheat Ridge, Colorado are described in Note 1 to the financial
statements.
No new accounting policies were adopted and the application of existing policies was not changed
during 2018.
We noted no transactions entered into by the entity during the year for which there is a lack of
authoritative guidance or consensus. All significant transactions have been recognized in the financial
statements in the proper period.
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. The most sensitive estimates affecting the financial
statements were:
Capital assets of the governmental activities are depreciated using the straight-line method over
their estimated useful lives, which range from three to fifty years.
Management’s estimate of claims liabilities, including claims payable and incurred but not
reported (IBNR) claims, are estimated based on past experience and with the assistance of third
party actuaries, who utilize assumptions about inflation, recent claims, settlement trends, and
other economic factors.
Management’s estimate of the pollution remediation liability is based on estimates of the cost for
remediation costs. The estimate is based on a third-party consultant’s site assessments and
professional experience in the subject matter.
Honorably Mayor and Members of City Council
City of Wheat Ridge, Colorado
Page 2
We evaluated the key factors and assumptions used to develop these estimates in determining that
they are reasonable in relation to the financial statements taken as a whole.
Financial statement disclosures
Certain financial statement disclosures are particularly sensitive because of their significance to
financial statement users. There were no particularly sensitive financial statement disclosures.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties encountered in performing the audit
We encountered no significant difficulties in dealing with management in performing and completing our
audit.
Uncorrected misstatements
Professional standards require us to accumulate all misstatements identified during the audit, other
than those that are clearly trivial, and communicate them to the appropriate level of management. The
attached schedule summarizes uncorrected misstatements of the financial statements. Management
has determined that their effects are immaterial, both individually and in the aggregate, to the financial
statements taken as a whole.
Corrected misstatements
The attached schedule summarizes material misstatements detected as a result of audit procedures
that were corrected by management.
Disagreements with management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or
auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial
statements or the auditors’ report. No such disagreements arose during our audit.
Management representations
We have requested certain representations from management that are included in the attached
management representation letter dated June 28, 2019.
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 application of an accounting principle to the entity’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.
Significant issues discussed with management prior to engagement
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to engagement as the entity’s auditors. However,
these discussions occurred in the normal course of our professional relationship and our responses
were not a condition to our engagement.
Honorably Mayor and Members of City Council
City of Wheat Ridge, Colorado
Page 3
Other audit findings or issues
We have provided a separate letter to you dated June 28, 2019, communicating internal control related
matters identified during the audit.
Other information in documents containing audited financial statements
With respect to the required supplementary information (RSI) accompanying the financial statements,
we made certain inquiries of management about the methods of preparing the RSI, including whether
the RSI has been measured and presented in accordance with prescribed guidelines, whether the
methods of measurement and preparation have been changed from the prior period and the reasons
for any such changes, and whether there were any significant assumptions or interpretations underlying
the measurement or presentation of the RSI. We compared the RSI for consistency with management’s
responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained
during the audit of the basic financial statements. Because these limited procedures do not provide
sufficient evidence, we did not express an opinion or provide any assurance on the RSI.
With respect to the combining and individual fund financial statements and schedules and the local
highway finance report (collectively, the supplementary information) accompanying the financial
statements, on which we were engaged to report in relation to the financial statements as a whole, we
made certain inquiries of management and evaluated the form, content, and methods of preparing the
information to determine that the information complies with accounting principles generally accepted in
the United States of America, the method of preparing it has not changed from the prior period or the
reasons for such changes, and the information is appropriate and complete in relation to our audit of
the financial statements. We compared and reconciled the supplementary information to the underlying
accounting records used to prepare the financial statements or to the financial statements themselves.
We have issued our report thereon dated June 28, 2019.
The introductory section accompanying the financial statements, which is the responsibility of
management, was prepared for purposes of additional analysis and is not a required part of the
financial statements. Such information was not subjected to the auditing procedures applied in the audit
of the financial statements, and, accordingly, we did not express an opinion or provide any assurance
on it.
Our auditors’ opinion, the audited financial statements, and the notes to financial statements should
only be used in their entirety. Inclusion of the audited financial statements in a document you prepare,
such as an annual report, should be done only with our prior approval and review of the document.
* * *
This communication is intended solely for the information and use of the Honorable Mayor, Members of
City Council and management of the City of Wheat Ridge, Colorado and is not intended to be, and
should not be, used by anyone other than these specified parties.
a
CliftonLarsonAllen LLP
Broomfield, Colorado
June 28, 2019
UN
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Change in Net Position
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6
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Amount (If Applicable)
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UN
C
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Be
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Ne
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P
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t
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o
n
Change in Net Position
To
a
d
j
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x
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To
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IN
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Amount (If Applicable)
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C
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Net Change in Fund Balance
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Net Change in Fund Balance
To
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n
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City of Wheat Ridge, Colorado
Exhibit B - Corrected Misstatements
December 31, 2018
Capital Projects Fund:
Account Description Debit Credit
Capital Outlay Expenditures 114,743$ -$
Accounts Payable - 114,743
Total 114,743$ 114,743$
Intergovernmental Receivables 702,985$ -$
Deferred Inflows of Resources - Grants - 702,985
Total 702,985$ 702,985$
Wheat Ridge Urban Renewal Authority Fund:
Account Description Debit Credit
Cash 6,330,000$ -$
Expenditures 45,000
Other Financing Sources - Debt Proceeds - 6,375,000
Total 6,375,000$ 6,375,000$
Property Taxes Receivable 499,762$ -$
Deferred Inflows of Resources - Property Taxes - 499,762
Total 499,762$ 499,762$
Governmental Activities:
Account Description Debit Credit
Intergovernmental Receivables 782,974$ -$
Net Position - 782,974
Total 782,974$ 782,974$
Component Unit:
Account Description Debit Credit
Component Unit Expenses 691,798$ -$
Noncurrent Liabilities - 691,798
Total 691,798$ 691,798$
To record a liability at year-end for pollultion
remediation related to a voluntary clean-up project.
To adjust expenditures and accounts payable for
invoices that were paid in 2019 related to 2018.
To record cash and related proceeds from a note
payable entered into during 2018.
To record a receivable and related deferred inflow
for reimbursable grants.
To record a receivable and related deferred inflow
for property taxes levied in 2018 collectible in 2019.
To record a receivable and related prior period
revenue related to reimbursable grants.
Honorable Mayor and Members of City Council
Management
City of Wheat Ridge, Colorado
Wheat Ridge, Colorado
In planning and performing our audit of the financial statements of the governmental activities, the
discretely presented component unit, each major fund, and the aggregate remaining fund information of
the City of Wheat Ridge, Colorado as of and for the year ended December 31, 2018, in accordance
with auditing standards generally accepted in the United States of America, we considered the entity’s
internal control over financial reporting (internal control) as a basis for designing audit procedures that
are appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal
control. Accordingly, we do not express an opinion on the effectiveness of the entity’s internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that
were not identified. In addition, because of inherent limitations in internal control, including the
possibility of management override of controls, misstatements due to fraud or error may occur and not
be detected by such controls. However, as discussed below, we identified certain deficiencies in
internal control that we consider to be material weaknesses.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a
timely basis.
Material weaknesses
We consider the following deficiencies in the entity’s internal control to be material weaknesses.
Prior period adjustment
During our testing of grant revenue streams, it was identified that the City receives funding from
a reimbursable source; the Colorado Department of Transportation as a pass through from the
Federal Department of Transportation. Though expenditures have been incurred and reported
against the grant, reimbursements had not been entirely requested or received in several prior
years. Management reviewed prior year records and noted a receivable and deferred inflow had
not previously been reported for these reimbursable expenditures. As there were no receivables
recorded previously for the anticipated reimbursements and related deferred inflows, revenues
at the government-wide level were previously understated. As a result, the beginning
government-wide Net Position and Accounts receivable were restated by $782,974.
Honorable Mayor and Members of City Council and Management
City of Wheat Ridge, Colorado
Page 2
If proper internal controls are not implemented, the financial statements could be materially
misstated in the future. We recommend that the City routinely submit for reimbursement to
ensure that receipts are requested in the same period the incurred. If this is not feasible, we
recommend management work closely with other departments to identify the amount of
reimbursable expenditures incurred during the year to properly reflect the activity in the financial
statements.
Material audit adjustments
During our audit testing, several material audit adjustments were identified to properly reflect
activity in the financial statements that had occurred during the year. The adjustments were
primarily a result of events that occurred throughout the City that were unknown by the Finance
Team due to the decentralized operations of the City. Events such as: invoices not submitted to
Finance for payment, the issuance of a note payable, and an ongoing pollution remediation
project were not properly captured in the accounting records.
If proper internal controls are not implemented, the financial statements could be materially
misstated in the future. We recommend that management work closely with other departments
to identify significant events that have a financial impact to properly reflect the activity in the
financial statements.
We will review the status of these comments during our next audit engagement. We have already
discussed many of these comments and suggestions with various entity personnel, and we will be
pleased to discuss them in further detail at your convenience, to perform any additional study of these
matters, or to assist you in implementing the recommendations.
* * *
This communication is intended solely for the information and use of management, the Honorable
Mayor and Members of City Council, and others within the entity, and is not intended to be, and should
not be, used by anyone other than these specified parties.
a
CliftonLarsonAllen LLP
Broomfield, Colorado
June 28, 2019
ITEM NO: 4
DATE: July 22, 2019 REQUEST FOR CITY COUNCIL ACTION
TITLE: RESOLUTION NO. 40-2019 – A RESOLUTION ADOPTING THE 2019 NEIGHBORHOOD REVITALIZATION STRATEGY UPDATE AND ACCEPTING ITS FINDINGS AND RECOMMENDATIONS
PUBLIC HEARING ORDINANCES FOR 1ST READING BIDS/MOTIONS ORDINANCES FOR 2ND READING RESOLUTIONS QUASI-JUDICIAL: YES NO
_______________________________ ______________________________
Community Development Director City Manager ISSUE: City Council’s 2018/2019 Strategic Plan identified an update to the Neighborhood Revitalization
Strategy (NRS) as one of five top priorities. The update of the NRS was initiated in mid-2018 and its final report and recommendations were presented to City Council at the June 3, 2019 study session. The process has been guided over the past year by a 26-person Council appointed citizen steering committee. The NRS is intended to serve as a guiding policy document for City Council and staff for the next 5-10 years. As such, it is proposed to be formally adopted by a
City Council Resolution.
PRIOR ACTION: City Council officially initiated the NRS Update in the second quarter of 2018. The City entered into a contract with czb, LLC for consulting services, which is the same firm that guided the
development of the original NRS in 2004/2005. Subsequently, City Council appointed a citizen steering committee, who have played a very active role in engaging the public and ultimately, informing the recommendations contained with the 2019 NRS Update. Both the Planning Commission and City Council have been provided multiple study session
updates over the course of the year long process. Most recently, City Council was briefed on the final draft document at the June 3 study session.
Council Action Form - 2019 NRS Update
July 22, 2019
Page 2 FINANCIAL IMPACT: Some of the recommendations of the 2019 NRS Update would require additional staff resources
to implement. Those impacts will be discussed at the August 5 City Council study session and during the 2020 budget process. BACKGROUND: In 2004/5, the City commissioned czb, LLC as a consultant to develop a public policy strategy
document that ultimately came to be known as the Neighborhood Revitalization Strategy –
Repositioning Wheat Ridge. Repositioning Wheat Ridge was a fairly bold and progressive policy document that fundamentally changed the way the City operated when it comes to managing the development of the City broadly and more fundamentally, how the community manages change.
The document includes a thorough qualitative and quantitative assessment of where Wheat Ridge stood in the Denver market as it pertains to residential and commercial building stock and various demographic factors. Based on that assessment, it made fundamental recommendations on how the City could successfully attract stronger households and better commercial
development and strengthen its neighborhoods. By way of brief summary, it made the following
3 high level recommendations: 1. Implement 9 recommended strategies (most of these pertain to the physical development of the City, whether that be in the public or private realms)
2. Broadly overhaul how the City manages change
3. Create Wheat Ridge 2020 (now LocalWorks) These strategies and recommendations have had a significant impact on the City’s approach to how it manages private development, through regulatory changes and economic development
and incentives. These strategies and recommendations have also informed how and where the
City makes pubic investments. In 2015, the City hired Development Research Partners to update some of the key quantitative data indicators that were the basis of the 2004/5 NRS. That data showed that progress had been
made on most, but not all of the indicators. That data collection was the precursor to this more
thorough update to the NRS. As was the case in 2004/5, the process of developing these policy documents is heavily guided by community input in various forms. In the case of the 2018/19 NRS Update, as has been noted,
it was guided by a large and diverse citizen steering committee who were tasked with taking a
very hands-on role in guiding the process and gathering diverse citizen input, through small group meetings, several larger public workshops and a citizen survey that had over 1,000 respondents.
City Council received a thorough briefing on the recommendations at a June 3 study session, so
the following is an overall summary. The 2019 NRS Update is organized into the following 5 chapters:
Council Action Form - 2019 NRS Update
July 22, 2019
Page 3 1. Executive Summary
2. Background and Process
3. Wheat Ridge by the Numbers 4. Wheat Ridge Neighborhoods 5. Priorities for Neighborhood Improvement 6. Summary of Recommendations
The summary of recommendations section includes the following: 1. Building resident capacity to manage neighborhood change. 2. Connecting the community by investing in primary corridors. 3. Facilitate investment through customer service.
4. Defer accessory dwelling unit regulations.
At a study session on August 5, staff will present a proposed implementation approach and seek direction from Council on whether and how to proceed with specific recommendations.
RECOMMENDATIONS:
Adopt Resolution No. 40-2019, a resolution adopting the 2019 Neighborhood Revitalization Strategy Update and accepting its findings and recommendations. RECOMMENDED MOTION: “I move to approve Resolution No. 40-2019, a resolution adopting the 2019 Neighborhood
Revitalization Strategy Update and accepting its findings and recommendations.” Or,
“I move to postpone indefinitely Resolution No. 40-2019, a resolution adopting the 2019
Neighborhood Revitalization Strategy Update and accepting its findings and recommendations for the following reason(s) _________________.” REPORT PREPARED/REVIEWED BY: Kenneth Johnstone, Community Development Director
Patrick Goff, City Manager ATTACHMENTS: 1. Resolution No. 40-2019
CITY OF WHEAT RIDGE, COLORADO RESOLUTION NO. 40
Series of 2019 TITLE: A RESOLUTION ADOPTING THE 2019 NEIGHBORHOOD REVITALIZATION STRATEGY UPDATE AND ACCEPTING ITS FINDINGS AND RECOMMENDATIONS
WHEREAS, City Council adopted a 2018/19 strategic plan, which placed a top priority on updating the City’s Neighborhood Revitalization Strategy (NRS) policy document; and
WHEREAS, City Council hired czb, LLC as a professional consultant to manage
the development of a 2018/19 NRS Update; and WHEREAS, City Council appointed citizen volunteers to serve on a project steering committee to oversee the work of the consultant, to encourage greater citizen
participation and to ultimately inform the recommendations in the report; and
WHEREAS, the 2019 NRS Update is a policy document intended to provide policy direction to City Council on certain topics and issues for the next 10 years.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Wheat
Ridge, Colorado, as follows: The 2019 Neighborhood Revitalization Strategy Update is hereby adopted as a policy document and its findings and recommendations accepted.
DONE AND RESOLVED this 22nd day of July, 2019. __________________________
“Bud” Starker, Mayor
ATTEST:
_____________________________
Janelle Shaver, City Clerk
ATTACHMENT 1