HomeMy WebLinkAboutCity Council Meeting Agenda 08-09-21AGENDA
CITY COUNCIL MEETING CITY OF WHEAT RIDGE, COLORADO August 9, 2021
7:00 p.m. This meeting will be conducted as a virtual meeting and in person at 7500 West 29th Avenue, Municipal Building, if allowed to meet on that date per COVID-19 restrictions. Some members of City Council or City staff will be physically present at the Municipal building for this meeting. The public may participate in these ways: 1. Provide comment in advance at www.wheatridgespeaks.org (comment by noon on August 9, 2021)
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235-2877 or wrpio@ci.wheatridge.co.us with as much notice as possible.
CALL TO ORDER PLEDGE OF ALLEGIANCE
ROLL CALL OF MEMBERS APPROVAL OF MINUTES
City Council minutes of July 26, 2021. APPROVAL OF AGENDA PROCLAMATIONS AND CEREMONIES
PUBLIC’S RIGHT TO SPEAK
a. Members of the public may speak on any matter not on the Agenda for a maximum
of 3 minutes under Public’s Right to Speak. Please speak up to be heard when directed by the Mayor. b. Members of the public who wish to speak on a Public Hearing item or Decision, Resolution or Motion may speak when directed by the Mayor at the conclusion of
the staff report for that specific agenda item.
CITY COUNCIL AGENDA: August 9, 2021 Page -2-
c. Members of the public may comment on any agenda item in writing by noon on the
day of the meeting at www.WheatRidgeSpeaks.org. Comments made on Wheat Ridge Speaks are considered part of the public record. CONSENT AGENDA
PUBLIC HEARINGS AND ORDINANCES ON SECOND READING
1. Council Bill No. 13-2021, an ordinance amending Chapter 22 of the Wheat Ridge
Code of Laws, concerning taxation, and in connection therewith, approving an agreement with the Colorado Department of Revenue for use of the Department’s Sales and Use Tax Software System ORDINANCES ON FIRST READING
DECISIONS, RESOLUTIONS AND MOTIONS
2. Motion to accept the 2020 Financial Statements from CliftonLarsonAllen
3. Resolution No. 39-2021, a resolution accepting title to real property within the City of Wheat Ridge
4. Resolution No. 40-2021, a resolution authorizing an Intergovernmental Agreement with the County of Jefferson regarding the administration of the respective duties
concerning the conduct of the coordinated election to be held on November 2, 2021
CITY MANAGER’S MATTERS CITY ATTORNEY’S MATTERS ELECTED OFFICIALS’ MATTERS ADJOURNMENT TO SPECIAL STUDY SESSION
City Council Meeting Minutes
CITY OF WHEAT RIDGE, COLORADO 7500 WEST 29TH AVENUE, MUNICIPAL BUILDING
July 26, 2021
Note: This meeting was conducted both as a virtual meeting and hybrid, where some
members of the Council or City staff were physically present at the Municipal building, and
some members of the public attended in person as well. All eight members of Council
were present in Council Chambers for this session. Before calling the meeting to order,
Mayor Starker stated the rules and procedures necessitated by this meeting format.
Mayor Starker called the Regular City Council Meeting to order at 7:01 p.m.
PLEDGE OF ALLEGIANCE TO THE FLAG OF THE UNITED STATES OF AMERICA
ROLL CALL OF MEMBERS
Janeece Hoppe Judy Hutchinson Zachary Urban Rachel Hultin
Amanda Weaver Korey Stites Leah Dozeman Valerie Nosler Beck
Also, present: City Clerk, Steve Kirkpatrick; City Attorney, Gerald Dahl; City Manager,
Patrick Goff; City Treasurer, Chris Miller; Administrative Services Director, Allison
Scheck; Police Chief Chris Murtha; Brandon Altenburg, Parks and Recreation; other
staff, guests and interested citizens.
PROCLAMATIONS AND CEREMONIES
APPROVAL OF MINUTES
Without objection or correction, the City Council Minutes of July 12, 2021, Special Study
Session of July 12, 2021, and City Council Study Session Notes of July 19, 2021 were
approved as published with one correction made by City Clerk Kirkpatrick, to add Mr.
DiTullio’s comments to the July 12 Special Study Session notes on the proposed tree
programs.
APPROVAL OF AGENDA
Without objection or correction, the agenda stood as announced.
PUBLIC’S RIGHT TO SPEAK
a. First Opportunity for Public input on the 2022 Budget.
No one came forward to speak.
City Council Minutes July 26, 2021 page 2
ISSUE:
Development of the 2022 budget is underway. An important phase of this process is
inviting the public to provide input to City Council prior to the presentation of the
2022 proposed budget. This public input opportunity is the first of two; the second
opportunity for public input will be during the regular City Council meeting on
Monday, August 23, 2021. Members of the public are also able to provide input via
the City’s community engagement platform at www.WhatsUpWheatRidge.com
No citizens spoke to Council this evening on subjects not on the agenda.
Note about Wheat Ridge Speaks:
Citizens may visit the Wheat Ridge Speaks website and enter written comments of up to
1,000 words on any Council agenda item. The deadline for citizens to submit
comments is 12:00 Noon Mountain Time on the day of a Council session
so that Council members, other elected officials and City Staff have time to
review the comments before the meeting on Monday evening.
The City Clerk’s Office transcribes those Wheat Ridge Speaks comments into
these minutes, placing each comment along with the record for that agenda item,
including items that address a public hearing (verbatim, if the comments do not
contain lascivious language or unlawful hate speech).
The following comments related to agenda items were posted:
Item #1 - Council Bill No. 12-2021, an ordinance amending Chapter 7 of the Wheat Ridge Code of Laws
concerning elections
Claudia Worth
I am hoping that there will be no changes to our election requirements! If It is required, the ballot could
contain A place for the last 4 digits of the Soc. Sec. #
July 23, 2021, 2:01 PM
Item #4 - Resolution No. 37-2021, a resolution amending the Fiscal Year 2021 General Fund budget to
reflect the approval of a supplemental budget appropriation in the amount of $14,940 and to approve
the Acknowledgement of Award Conditions with History Colorado’s State Historical Fund planning and
assessment rehabilitation work at the Pioneer Sod House.”
Claudia Worth
I have been involved with the Soddy since it was saved. I am not sure what is wrong with the plaster inside,
but it seems the plaster was put on at the restoration in 1983. The sod should be O.K.! If there are holes to
the outside, it is probably from little creatures. In 2017. The valley had an infestation of Rats from the
building of the of Wheat Ridge Animal Hospital. The plaster and sod would naturally absorb moisture over
the years. Using the wood stove which we are no longer allowed to use would have controlled the humidity.
There are a few extra sod blocks in the tool shed. Please share assessment with the Historical. SOCIETY!
WEHAVE KEPT ALL THE INFORMATION ABOUT THE HISTORY OF THE SODDY THANK YOU
July 23, 2021, 2:22 PM
City Council Minutes July 26, 2021 page 3
Item #5 - Resolution No. 38-2021, a resolution amending the Fiscal Year 2021 General Fund Budget to
reflect the approval of a supplemental budget appropriation in the amount of $30,000 for the
purposes of funding a Hazardous Tree Removal Grant Program for private property
Claudia Worth
I hope you will notify property owners before you take down any trees. I recommend that all people
involved with trees in Wheat Ridge read the book The Hidden life of Trees.
July 23, 2021, 2:29 PM
1. CONSENT AGENDA
Discussion began at approximately 7:02 PM
Councilmember Hultin introduced the consent agenda.
a. Motion to approve installation of traffic calming devices on Yarrow Street between 44th Avenue and 46th Avenue in accordance with the Neighborhood Traffic Management Program (NTMP)
b. Motion to approve installation of a traffic calming devices on Ammons Street
between 41st Avenue and 44th Avenue in accordance with the Neighborhood Traffic Management Program (NTMP)
Motion by Councilmember Hultin to approve Consent Agenda Items a.), and b.)
Seconded by Councilmember Weaver, motion carried 8-0.
Public Comment
Josie Mares, resident 4385 Ammons St. came to comment on speed bumps
planned for installation on tonight’s Consent Agenda. She is concerned that
when children leave the nearby elementary school and walk by her home, they
have no sidewalk on which to walk, ride, or skateboard. Children have to walk in
the street, and she is worried that this represents a risk to the elementary aged
children. She believes that because of the heavy local traffic on her block there
is an unmitigated risk to the children.
PUBLIC HEARINGS AND ORDINANCES ON SECOND READING
Discussion began at approximately 7:15 PM
2. Council Bill No. 12-2021 - An Ordinance amending Chapter 7 of the Wheat
Ridge Code of Laws concerning elections
Councilmember Nosler Beck introduced Council Bill 12-2021.
Issue
This ordinance will revise the City’s election chapter to conform to revisions in state
election laws Mayor Starker opened the public hearing.
The Mayor reviewed the procedures. No citizens appeared in chambers to address this
issue. There were none who wanted to speak through the Zoom format.
City Council Minutes July 26, 2021 page 4
City Clerk Steve Kirkpatrick assigned Ordinance No. 1718
Staff Presentation
City Attorney Gerald Dahl spoke to the council bill and explained that the sole purpose
of the changes in this proposed ordinance are to align with CRS and Federal election
law.
City Clerk Kirkpatrick commented that this proposed ordinance will not change the way
residents run for office or how our voters cast their ballots.
Public Comment
No one came forward to speak.
Council Questions and comments
Councilmembers had no further questions or comments.
Mayor Starker closed the public hearing.
Motion by Councilmember Nosler Beck to approve Council Bill No. 12-2021 - an
ordinance amending Chapter 7 of the Wheat Ridge Code of Laws concerning elections,
seconded by Councilmember Stites, motion carried 8-0.
ORDINANCES ON FIRST READING
Discussion began at approximately 7:20 PM
3. COUNCIL BILL NO. 13-2021 – AN ORDINANCE AMENDING CHAPTER 22 OF THE WHEAT RIDGE CODE OF LAWS, CONCERNING TAXATION, AND IN CONNECTION THEREWITH, APPROVING AN AGREEMENT WITH THE COLORADO DEPARTMENT OF REVENUE FOR USE OF THE
DEPARTMENT’S SALES AND USE TAX SOFTWARE SYSTEM.
Councilmember Urban introduced this proposed Ordinance.
Issue
The Colorado Department of Revenue (DOR) recently developed and launched a
software application, “SUTS” (Sales and Use Tax Software), to facilitate the collection of
state and local taxes and to capture previously unreported or under-reported state and
local taxes. In order to join the majority of Colorado home rule municipalities and adopt
SUTS as a platform, some amendments to chapter 22 of the City’s Code are required
along with the approval of a user agreement with the State of Colorado
Motion by Councilmember Urban to approve Council Bill No. 13-2021, an ordinance
amending Chapter 22 of the Wheat Ridge Code of Laws, concerning taxation, and in
connection therewith, approving an agreement with the Colorado Department of
Revenue for use of the Department’s Sales and Use Tax Software System, on first
reading, order it published, public hearing set for Monday, August 9, 2021 at 7:00 p.m.
City Council Minutes July 26, 2021 page 5
as a virtual meeting, and in City Council Chambers, 7500 W. 29th Avenue, if allowed to
meet in person on that date per COVID-19 restrictions, and that it take effect fifteen
days after final publication. Motion seconded by Councilmember Hultin; motion passed
8-0.
DECISIONS, RESOLUTIONS AND MOTIONS
Discussion began at approximately 7:21 PM
4. Resolution No. 36-2021 - A Resolution amending the Fiscal Year 2021 General Fund budget to reflect the approval of a supplemental budget appropriation in the amount of $13,797 and to approve the Acknowledgement of Award Conditions with History Colorado’s State Historical Fund for planning and assessment work at the Richards-Hart
Estate
Councilmember Hutchinson introduced Resolution 36-2021.
Issue
The City was awarded funding from History Colorado’s State Historical Fund Planning
Grant program for planning and assessment rehabilitation work at the Richards-Hart
Estate. This Resolution will amend the General Fund budget to accept the grant in the
amount of $13,797 and will approve the Acknowledgement of Award Conditions.
Staff Presentation
Parks and Recreation Grant and Special Project Administrator Brandon Altenburg gave
a detailed presentation on the grant process and scope of work to be involved.
Public Comment
No one came forward to speak.
Council Questions
Councilmembers had no comments or questions, having thoroughly reviewed and
discussed the proposed action in two previous Study Sessions.
Councilmember Hultin thanked the staff for their work to get this grant.
Motion by Councilmember Hutchinson to approve Resolution No. 36-2021, a resolution
amending the Fiscal Year 2021 General Fund budget to reflect the approval of a
supplemental budget appropriation in the amount of $13,797 and to approve the
Acknowledgement of Award Conditions with History Colorado’s State Historical Fund for
planning and assessment work at the Richards-Hart Estate, seconded by
Councilmember Hoppe, motion carried 8-0.
5. Resolution No. 37-2021 - A Resolution amending the Fiscal Year 2021 General Fund budget to reflect the approval of a supplemental budget
appropriation in the amount of $14,940 and to approve the
City Council Minutes July 26, 2021 page 6
Acknowledgement of Award Conditions with History Colorado’s State Historical Fund planning and assessment rehabilitation work at the Pioneer Sod House
Councilmember Dozeman introduced Resolution 37-2021.
Issue
The City was awarded funding from History Colorado’s State Historical Fund Planning
Grant program for planning and assessment rehabilitation work at the Pioneer Sod
House. This Resolution will amend the General Fund budget to accept the grant in the
amount of $14,940 and will approve the Acknowledgement of Award Conditions.
Staff Presentation
Parks and Recreation Grant and Special Project Administrator Brandon Altenburg
presented the issues and prior actions that included the Wheat Ridge Parks and
Recreation Commission, Wheat Ridge Cultural Commission, Wheat Ridge Historical
Society, and individual Historical Society members submitted letters of support for this
project proposal and application in May-June 2021.
Public Comment
No one came forward to speak.
Council Questions
Councilmember Hoppe thanked the staff for all of their hard work and support.
Councilmember Dozeman asked when the next grant from this same fund may come
before Council. Staff gave a detailed answer.
Motion by Councilmember Dozeman to approve Resolution No. 37-2021, a resolution
amending the Fiscal Year 2021 General Fund budget to reflect the approval of a
supplemental budget appropriation in the amount of $14,940 and to approve the
Acknowledgement of Award Conditions with History Colorado’s State Historical Fund
planning and assessment rehabilitation work at the Pioneer Sod House., seconded by
Councilmember Nosler Beck, motion carried 8-0.
6. Resolution No. 38-2021 - A Resolution amending the Fiscal Year 2021 General Fund Budget to reflect the approval of a supplemental budget
appropriation in the amount of $30,000 for the purposes of funding a Hazardous Tree Removal Grant Program for private property
Councilmember Weaver introduced the Resolution.
Issue
Consensus was reached by City Council at the July 12, 2021 special study session to
appropriate $30,000 in funding for a hazardous tree removal grant program for trees on
City Council Minutes July 26, 2021 page 7
private property. Funding for this program is not included in the 2021 budget; therefore,
a supplemental budget appropriation is required to appropriate the necessary funding.
Staff Presentation
Parks and Recreation Director Karen O’Donnell and Manager of Parks, Forestry and
Open Space Zachary Lovato spoke to the program that was approved by council as to
how the program will provide 50% matching grants up to $1,500 per property. Where
many times, the cost of hazardous tree removal is cost prohibitive to private property
owners. Thus, the tree hazard remains in place.
By incentivizing hazardous tree removal, the private property owners not only mitigate
their own liability to themselves and neighbors, but also create the opportunity to plant
new replacement trees.
The Hazardous Tree Removal Grant Program would stipulate that only one tree
removal is eligible every 5 years, and the tree must be removed by a tree care
contractor that holds a license in good standing with the City. The City will also provide
a list of pre-qualified tree service providers, but the property owner will not be required
to utilize those contractors as long as the contractor of choice meets the
aforementioned criteria.
Public Comment
No one came forward to speak.
Council Questions
Councilmember Nosler Beck asked staff how trees will be selected, declared dead? Mr.
Goff explained that we will have an arborist evaluate each tree.
Councilmember Weaver commented that this program is only targeted for trees on
private residents’ property and not other locations.
Motion by Councilmember Weaver to approve Resolution No. 38-2021, a resolution
amending the Fiscal Year 2021 General Fund Budget to reflect the approval of a
supplemental budget appropriation in the amount of $30,000 for the purposes of funding
a Hazardous Tree Removal Grant Program for private property, seconded by
Councilmember Urban, motion carried 8-0.
CITY MANAGER’S MATTERS
Our third public meeting on the Lutheran Legacy Campus Plan will be held in Chambers
on Tuesday, August 3 at 5:30 PM. It will be a virtual meeting as well as open to the
public.
Mr. Goff also commented on the fourth wave of CoVid-19 currently in the news. The
county is monitoring this situation and to date we have no worrisome trends. We will
continue to monitor this situation, as will the county and state health authorities.
City Council Minutes July 26, 2021 page 8
CITY ATTORNEY’S MATTERS
Nothing tonight.
ELECTED OFFICIALS’ MATTERS
City Clerk Kirkpatrick reminded the public that there will be a Candidates’ Orientation on
Thursday, July 29th in Chambers at Noon to 1:00 p.m. The session is also virtual and
will be recorded on Zoom and made available for viewing on the City’s website.
Councilmember Nosler Beck supported the Clerk’s comments on running for office.
Councilmember Hutchinson reported on a visit to Inner City Health Center open house
at 38th and Kendall. She commented on the excellent services for both children and
older residents. Medicare will cover the cost for those who need the assistance from
the Center.
Councilmember Dozeman thanks Mr. Guy Nahmiach for his work on the Carnation
Festival, which several members reminded us is August 13 and 14, 2021. She also
announced a one mile run on Saturday morning, August 13, during the Festival. The
course is a certified mile for those runners who are interest. Her cousin is on the USA
rugby team currently competing in Tokyo.
Councilmember Hultin recognized Parks and Recreation for their work to make the
sidewalk on the south side of Happiness Gardens such a pleasant place She also
commented on the Neighborhood Traffic Management Program and suggested it might
be time for Council to revisit that program and consider any additions or changes,
especially the feeder streets into major corridors. She proposed that Council add this
program to a future Study Session for review; several other Councilmembers supported
her suggestion.
Councilmember Stites echoed Mr. Goff’s comments on the Lutheran Legacy Campus
meeting. The next District III meeting that Councilmembers Stites, and Weaver are
planning will occur sometime in August. If you can find it in Wheat Ridge, buy it in
Wheat Ridge.
Mayor Starker attended a tree planting ceremony this morning in memory of Meredith
Recker, a long-time City employee.
Take care on one another and drive with care.
City Council Minutes July 26, 2021 page 9
ADJOURNMENT
The meeting adjourned at 7:43 pm.
_____________________________
Steve Kirkpatrick, City Clerk APPROVED BY CITY COUNCIL ON August 9, 2021
______________________________
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 DVDs of the meetings are available for listening or viewing by contacting the
City Clerk’s Office, as well as copies of Ordinances and Resolutions.
ITEM NO: 1
DATE: August 9, 2021 REQUEST FOR CITY COUNCIL ACTION
TITLE: COUNCIL BILL NO. 13-2021 – AN ORDINANCE AMENDING
CHAPTER 22 OF THE WHEAT RIDGE CODE OF LAWS, CONCERNING TAXATION, AND IN CONNECTION THEREWITH, APPROVING AN AGREEMENT WITH THE COLORADO DEPARTMENT OF REVENUE FOR USE OF THE DEPARTMENT’S SALES AND USE TAX SOFTWARE SYSTEM
PUBLIC HEARING ORDINANCES FOR 1ST READING (07/26/2021) BIDS/MOTIONS ORDINANCES FOR 2ND READING (08/09/2021) RESOLUTIONS QUASI-JUDICIAL: YES NO
_____________________________ Administrative Services Director City Manager ISSUE: The Colorado Department of Revenue (DOR) recently developed and launched a software application, “SUTS” (Sales and Use Tax Software), to facilitate the collection of state and local taxes and to capture previously unreported or under-reported state and local taxes. In order to
join the majority of Colorado home rule municipalities and adopt SUTS as a platform, some amendments to chapter 22 of the City’s Code are required along with the approval of a user agreement with the State of Colorado. PRIOR ACTION:
At the strategic planning retreat on February 20, 2021, City Council identified customer service, education and process improvement of the City’s licensing and permitting processes as a priority for the next two years.
Council Action Form – Chapter 22 Code and SUTS Agreement August 9, 2021
Page 2
At the study session on May 10, 2021, staff presented Council with a work plan to accomplish the strategic priority. Council provided consensus to move forward with all activities, including updating
chapter 22 and joining SUTS.
FINANCIAL IMPACT: Costs for joining SUTS include a $1-per-day charge from DOR when a transaction is processed and a possible software integration built by ADG, the City’s financial systems provider,
estimated at less than $1,000. The workload associated with the implementation will be absorbed
by existing staff. Staff expects the adoption of SUTS to result in incremental revenue at a minimal cost. While it is expected that the City will benefit from additional tax revenues, it is difficult to estimate the
value of incremental tax revenue derived from new businesses opting to use the SUTS system.
BACKGROUND: The Sales and Use Tax Simplification Task Force was originally created in 2017 to find ways to make it easier for businesses to navigate a highly complex system of filing and paying sales and
use tax. Simplicity became imperative after the 2018 Supreme Court’s ruling in South Dakota v.
Wayfair that allowed states to require sellers to collect and remit sales tax based on the establishment of an “economic nexus,” doing away with the previous “physical presence” test. In 2019, the Task Force advocated for legislation and the Colorado General Assembly passed SB19-006 which required that the DOR and the Governor's Office of Information Technology
collaborate to deliver a SUTS system that could be a single web portal where businesses could
both look up sales and use tax information and file and remit to all jurisdictions at once. The SUTS system went live in May 2020. To date, 52 of the 71 self-collecting home rule municipalities have joined the SUTS system, including the neighboring cities of Golden, Lakewood and Arvada.
Using proprietary technology, SUTS is a one-stop shop for taxpayers to remit sales and use taxes, which are held in trust on behalf of the City by DOR, through a single portal managed by DOR. The SUTS system permits the acceptance of returns and the processing of payments for the sales and use tax levied by the state and any local taxing jurisdictions in accordance with the
objectives of SB19-006. Deposited remittances are transferred to the City as soon as the funds
have settled with the SUTS bank; generally within three days. Benefits of participating in the SUTS system include the following:
• Single point of remittance and a uniform remittance form for users
• Facilitate the capture of unreported or under-reported tax revenues, e.g. Wayfair rule of economic nexus
• Increase in licensed businesses as non-resident sellers use the portal
• Taxability and exemption matrix for users that enhances tax determination accuracy
• Tax returns and payments technically reviewed by the SUTS system
• Collected tax payments remitted to City of Wheat Ridge within 3 days
• SUTS system is comparable to current City Sales Tax Online (“STOL”) technology developed by ADG.
Council Action Form – Chapter 22 Code and SUTS Agreement August 9, 2021
Page 3
• SUTS will provide support for the taxpayer and City of Wheat Ridge
• SUTS charges the City $1 per day and the taxpayer absorbs transaction costs such as credit card fees. The following steps remain in order for the City to join SUTS:
1. Amend the Code – To align the objectives of SUTS and the state tax code with a municipality’s tax code, municipal finance directors and representatives of the Colorado Municipal League developed model ordinance language. The City Attorney has reviewed the model ordinance language and recommends amending Chapter 22 of the Wheat Ridge Code of Laws. The amendments accomplish the following:
a. Aligns the definition of “engaged in business in the City” with the state’s model code, in response to the “Wayfair” decision, by including revenue through online sales and marketplace facilitators. This also includes an update to “tangible personal property” as contemplated in the recent passage of HB 21-1312, which enables taxation on digital goods such as streaming services.
b. Defines “marketplace facilitators” and aligns the definition of “economic nexus” to account for marketplace facilitators and destination-based revenues versus source-based revenues. eBay, Amazon and Etsy are examples of marketplace facilitators. c. Allows for the taxation of goods through marketplace facilitators.
2. Approve the Agreement – The City Attorney has reviewed the SUTS System Agreement. The City would be required to sign the agreement in order to participate in SUTS. RECOMMENDATIONS: Staff recommends approval of Council Bill 13-2021 and the SUTS System Agreement in order for
the City to participate in SUTS and to realize a council priority for process improvement. RECOMMENDED MOTION: “I move to approve Council Bill No. 13-2021, an ordinance amending Chapter 22 of the Wheat Ridge Code of Laws, concerning taxation, and in connection therewith, approving an agreement
with the Colorado Department of Revenue for use of the Department’s Sales and Use Tax Software System and that it take effect fifteen days after adoption.” Or,
“I move to postpone indefinitely Council Bill No. 13-2021, an ordinance amending Chapter 22 of the Wheat Ridge Code of Laws, concerning taxation, and in connection therewith, approving an agreement with the Colorado Department of Revenue for use of the Department’s Sales and Use Tax Software System, for the following reason(s)________________________________.” REPORT PREPARED/REVIEWED BY: Allison Scheck, Administrative Services Director Mark Colvin, Finance Manager
Council Action Form – Chapter 22 Code and SUTS Agreement August 9, 2021
Page 4
Jerry Dahl, City Attorney Patrick Goff, City Manager
ATTACHMENTS: 1. Council Bill No. 13-2021 a. Exhibit A - SUTS System Agreement.
TITLE: AN ORDINANCE AMENDING CHAPTER 22 OF THE WHEAT RIDGE
CODE OF LAWS, CONCERNING TAXATION, AND IN CONNECTION
THEREWITH, APPROVING AN AGREEMENT WITH THE COLORADO
DEPARTMENT OF REVENUE FOR USE OF THE DEPARTMENT’S SALES
AND USE TAX SOFTWARE SYSTEM
WHEREAS, the City of Wheat Ridge is a home rule municipality having all
powers conferred by Article XX of the Colorado Constitution; and
WHEREAS, pursuant to its home rule authority and C.R.S. § 31-15-101 et seq,
the City, acting through its City Council (the “Council”), is authorized to adopt
ordinances for the protection of the public health, safety or welfare; and
WHEREAS, pursuant to Article XX, Section 6 of the Colorado Constitution, the
right to enact, administer and enforce sales taxes is clearly within the constitutional
grant of power to the City and is necessary to raise revenue with which to conduct the
affairs and render the services performed by the City; and
WHEREAS, pursuant to such authority, the City has adopted and enacted a
sales and use tax code under which City sales tax is levied on all sales and purchases
of tangible personal property or taxable services at retail unless prohibited, as
applicable to the provision of this Ordinance, under the Constitution or laws of the
United States; and
WHEREAS, the United States Supreme Court in South Dakota v. Wayfair, 138
S.Ct. 2080 (2018), overturned prior precedent and held that a State is not prohibited by
the Commerce Clause from requiring a retailer to collect sales tax based solely on the
fact that such retailer does not have a physical presence in the State (“remote sales”);
and
WHEREAS, based upon such decision, the retailer’s obligation to collect remote
sales is no longer based on the retailer’s physical presence in the jurisdiction by the
Constitution or law of the United States, and the City’s sales and use tax code needs to
be amended to clearly reflect such obligation consistent with said decision; and
WHEREAS, the delivery of tangible personal property, products, or services into
the City relies on and burdens local transportation systems, emergency and police
services, and other infrastructure and services; and
WHEREAS, the failure to tax remote sales creates incentives for businesses to
avoid a physical presence in the State and its respective communities, resulting in fewer
ATTACHMENT 1
CITY OF WHEAT RIDGE, COLORADO INTRODUCED BY COUNCIL MEMBER ___________ COUNCIL BILL NO. ___13____
ORDINANCE NO. __1718___
Series 2021
URBAN
jobs and increasing the share of taxes to those consumers who buy from competitors
with a physical presence in the State and its municipalities; and
WHEREAS, it is appropriate for the City to adopt uniform definitions within its
sales tax codes to encompass marketplace facilitators, marketplace sellers, and
multichannel sellers that do not have a physical presence in the City, but that still have a
taxable connection with the City; and
WHEREAS, the goal of adopting this ordinance is to join in the simplification
efforts of all the self-collecting home rule municipalities in Colorado; and
WHEREAS, this ordinance provides a safe harbor to those who transact limited
sales within the City; and
WHEREAS, absent such amendment, the continued failure of retailers to
voluntarily apply and remit sales tax owed on remote sales exposes the City to
unremitted taxes and permits an inequitable exception that prevents market participants
from competing on an even playing field; and
WHEREAS, the Council adopts this ordinance with the intent to address tax
administration, and, in connection therewith, establish economic nexus for retailers or
vendors without physical presence in the State and require the retailer or vendor to
collect and remit sales tax for all sales made within the marketplace; and
WHEREAS, the Council finds it necessary to update definitions in Chapter 22 to
recognize the evolving nature of tangible personal property; and
WHEREAS, in order to improve the collection of sales and use taxes on remote
sales, the Council finds it appropriate to enter into an agreement with the Colorado
Department of Revenue to permit access by the City to the Department’s Sales and Use
Tax Software (“SUTS”) system.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WHEAT RIDGE, COLORADO:
Section 1. Section 22-21 of the Wheat Ridge Code of Laws (the “Code”)
(Definitions and usage) is amended by the amendment of the following definitions:
Engaged in business in the city is amended by the revision of
subsection (5) and the addition of a new subsection (6) to read:
“(5) Makes more than one (1) delivery into the taxing jurisdiction within
a twelve-month period by any means other than a common
carrier.”
“(6) Makes retail sales sufficient to meet the definitional requirements
of Economic Nexus as defined in this section.”
Retailer is defined to include “or vendor” and is further amended by the addition of a
new subsection (5) to read:
“(5) Marketplace facilitator, marketplace seller, or multichannel seller.”
Tangible personal property is amended to read: “Personal property that can be one (1)
or more of the following: seen, weighed, measured, felt, touched, stored, transported,
exchanged, or that is any other manner perceptible to the senses. “TANGIBLE
PERSONAL PROPERTY” INCLUDES DIGITAL GOODS, IRRESPECTIVE OF THE
METOHOD OF DELIVERY UNDER CURRENT TECHNOLOGY, IHNCLUDING
WITHOUT LIMITATION COMPACT DISC, ELECTRONIC DOWNLOAD OR INTERNET
STREAMING. AS USED IN THIS SECTION, “DIGITAL GOODS” MEANS ANY ITEM
OF TANGIBLE PERSONAL PROPERTY THAT IS DELIVERED OR STORED BY
DIGITAL MEANS, INCLUDING WITHOUT LIMITATION VIDEO, MUSIC OR
ELECTRONIC BOOKS.”
Section 2. Section 22-21 of the Code (Definitions and usage) is further
amended by the adoption of the following definitions, in their appropriate alphabetical
order:
Economic Nexus: the connection between the City and a person not having a
physical nexus in the State of Colorado, which connection is established when
the person or marketplace facilitator makes retail sales into the City, and:
(1)In the previous calendar year, the person, which includes a
marketplace facilitator, has made retail sales into the state exceeding
the amount specified in C.R.S. § 39-26-102(3)(c), as amended; or
(2)In the current calendar year, 90 days has passed following the month
in which the person, which includes a marketplace facilitator, has made
retail sales into the state exceeding the amount specified in C.R.S. §
39-26-102(3)(c), as amended.
(3)This definition does not apply to any person who is doing business in
this state but otherwise applies to any other person.
Marketplace: a physical or electronic forum, including, but not limited to a store, a
booth, an internet website, a catalog, or a dedicated sales software application,
where tangible personal property, taxable products, or taxable services are
offered for sale.
Marketplace Facilitator: a person who
(1)Contracts with a marketplace seller or multichannel seller to facilitate
for consideration, regardless of whether or not the consideration is
deducted as fees from the transaction, the sale of the marketplace
seller’s tangible personal property, products, or services through the
person’s marketplace;
(2)Engages directly or indirectly, through one or more affiliated persons,
in transmitting or otherwise communicating the offer or acceptance
between a purchaser and the marketplace seller or multichannel seller;
and
(3)Either directly or indirectly, through agreements or arrangements with
third parties, collects payment from the purchaser on behalf of the
seller.
(4)Marketplace Facilitator does not include a person that exclusively
provides internet advertising services or lists products for sale, and that
does not otherwise meet this definition.
Marketplace Seller: a person, regardless of whether or not the person is engaged
in business in the city, which has an agreement with a marketplace facilitator and
offers for sale tangible personal property, products, or services through a
marketplace owned, operated, or controlled by a marketplace facilitator.
Multichannel Seller: a retailer that offers for sale tangible personal property,
commodities, or services through a marketplace owned, operated, or controlled
by a marketplace facilitator, and through other means.
Section 3. Section 22 of the Code is hereby amended by the addition of the
following new Section 22-51:
Marketplace Sales:
(1) A marketplace facilitator engaged in business in the city is required to
collect and remit sales tax on all taxable sales made by the
marketplace facilitator or facilitated by it for marketplace sellers or
multichannel sellers to customers in the city, whether or not the
marketplace seller for whom sales are facilitated would have been
required to collect sales tax had the sale not been facilitated by the
marketplace facilitator.
(2) A marketplace facilitator shall assume all the duties, responsibilities,
and liabilities of a retailer or vendor under Section 22-39. Marketplace
facilitators shall be liable for the taxes collected from marketplace
sellers or multichannel sellers. The city may recover any unpaid taxes,
penalties, and interest from the marketplace facilitator that is
responsible for collecting on behalf of marketplace sellers or
multichannel sellers.
(3)The liabilities, obligations, and rights set forth under this article are in
addition to any duties and responsibilities the marketplace facilitator
has under this article if it also offers for sale tangible personal property,
products, or services through other means.
(4)A marketplace seller, with respect to sales of tangible personal
property, products, or services made in or through a marketplace
facilitator’s marketplace, does not have the liabilities, obligations, or
rights of a retailer under this article if the marketplace seller can show
that such sale was facilitated by a marketplace facilitator:
a.With whom the marketplace seller has a contract that explicitly
provides that the marketplace facilitator will collect and remit
sales tax on all sales subject to tax under this article; or
b.From whom the marketplace seller requested and received in
good faith a certification that the marketplace facilitator is
registered to collect sales tax and will collect sales tax on all sales
subject to tax under this article made in or through the
marketplace facilitator’s marketplace.
(5)If a marketplace seller makes a sale that is not facilitated by a licensed
marketplace facilitator in a marketplace, the marketplace seller is
subject to all of the same licensing, collection, remittance, filing and
recordkeeping requirements as any other retailer.
(6)Auditing. With respect to any sale, the city shall solely audit the
marketplace facilitator for sales made by marketplace sellers or
multichannel sellers but facilitated by the marketplace. The city will not
audit or otherwise assess tax against marketplace sellers or
multichannel sellers for sales facilitated by a marketplace facilitator.
Section 4. No obligation to collect the sales and use tax required by this
Chapter may be applied retroactively. Responsibilities, duties, and liabilities described in
section 22-51 of a marketplace facilitator, marketplace seller, or multichannel seller
begin upon the earlier of when they became licensed to collect the city’s sales tax or
when they became legally obligated to collect the city’s sales tax under Section 22-51.
Section 5. Section 22-100(a) is amended to read:
(a)Tax imposed; conditions. There is hereby imposed an excise
tax on the price paid or charged for the lease, rental or on the
transaction of furnishing rooms or accommodations to any
person who for a consideration uses, possesses or has the
right to use or possess any room or rooms or other
accommodations in any hotel, apartment hotel, guesthouse,
guest ranch, mobile home, auto camp, trailer, court or park, or
any other place furnishing rooms or other accommodations
under any concession, permit, right of access, license to use
or other special agreement. THIS TAX SHALL BE
COLLECTED BY ALL RETAILERS, VENDORS,
MARKETPLACE FACILITATORS, MARKETPLACE SELLERS
AND MULTICHANNEL SELLERS. Such tax on
accommodations shall be subject to the following conditions:
. . .
Section 6. Agreement approved. The Agreement Regarding Department of
Revenue Sales and Use Tax Software (“SUTS System”) between the City and the
Colorado Department of Revenue, attached hereto as Exhibit A, is hereby approved,
and the Mayor and City Clerk are authorized and directed to execute the same.
Section 7. 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 ____ day of ____________, 2021, 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 ____________________, 2021 at 7:00 p.m., in the Council
Chambers, 7500 West 29th Avenue, Wheat Ridge, Colorado.
READ, ADOPTED AND ORDERED PUBLISHED on second and final reading by
a vote of ___ to ___, this _____ day of ______________, 2021.
8 026July
August 09
SIGNED by the Mayor on this _____ day of ____________, 2021.
__________________________________
Bud Starker, Mayor
ATTEST:
_________________________
Stephen Kirkpatrick, 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
July 29, 2021
Exhibit A SUTS System Agreement
[attached]
AGREEMENT REGARDING DEPARTMENT OF REVENUE SALES AND
USE TAX SOFTWARE (“SUTS SYSTEM”)
This agreement regarding the SUTS System (“Agreement”) is entered
between the Colorado Department of Revenue (“CDOR”) and the undersigned home
rule local taxing jurisdiction (“Jurisdiction,”collectively,“the Parties”) for the
purposes of permitting access to the SUTS System and its related tax information
look up tool as described in this Agreement. The SUTS System permits the
acceptance of returns and processing of payments for the sales and use tax levied by
the state and any local taxing jurisdictions in accord with the objectives of
SB19-006. To further those objectives here, the Parties agree to the following:
AGREEMENT
CDOR grants Jurisdiction access to the SUTS System for Jurisdiction’s use in
the collection and payment of Sales and Use tax under the terms set forth in this
Agreement.
A. Purpose of Agreement
Pursuant to Senate Bill 19-006, CDOR has contracted with vendors, including at
this time, MUNIRevs, Inc. and Transaction Tax Resources, Inc., Fast Enterprises,
LLC, and others, which may change from time to time (collectively, “Vendors”) to
provide a sales and use tax simplification system that allows taxpayers to look up
and remit sales and use taxes through a single portal managed by Vendors and held
in trust for the benefit of the Jurisdiction.
B. Definitions
1) “Confidential Information” means any information derived from the SUTS
System, including but not limited to taxpayer information, return information, and
“personally identifiable information,” as defined in section 24-73-101(4) (b), C.R.S.
2) A "Security Incident," has the meaning set forth in section 24-37.5-402(10),
C.R.S., which is “an accidental or deliberate event that results in or constitutes an
imminent threat of the unauthorized access, loss, disclosure, modification,
disruption, or destruction of communication and information resources.” Security
incidents include but are not limited to: a) detection of a virus, worm, malware, etc;
b)unauthorized use of an information resource; c) unauthorized modification of an
information resource; d) theft or diversion of an information resource; e) theft or
diversion of property using an information resource, and f) vandalism or other
damage to an information resource.”
3)“Taxpayer” means any individual or business required to remit sales or use taxes
to a taxing jurisdiction.
EXHIBIT A
ATTACHMENT 1a
4) “Sales and Use Tax” means sales and use tax collected by Taxpayers and
remitted to a jurisdiction by Taxpayers. Sales and Use Tax does not include excise
taxes or other taxes or fees that a jurisdiction requires taxpayers to pay.
C. Confidentiality.
1) CDOR agrees to continually maintain a secure place in which Confidential
Information will be stored, regardless of whether Confidential Information is in
physical or electronic form and will restrict access to Confidential Information to
persons whose duties and responsibilities require such access. All third-party
contractors who need such access for purposes consistent with this Agreement shall
sign confidentiality agreements with CDOR or Jurisdiction no less restrictive than
the confidentiality terms of this Agreement.
2) Except as may be ordered by a court of competent jurisdiction, no Confidential
Information obtained pursuant to this Agreement shall be disclosed by CDOR or
Jurisdiction to any person or entity not authorized to receive such information by
the laws of the Jurisdiction or the State of Colorado.
3) If CDOR or Jurisdiction is served with a request for Confidential Information,
CDOR or Jurisdiction shall use reasonable efforts to provide notice to the other
Party within such time that CDOR or Jurisdiction may intervene and seek a
protective order or other relief if it so chooses.
4) The information obtained pursuant to this Agreement shall be used only for the
purpose of administration and enforcement of the sales and/or use tax laws of the
Jurisdiction or the State of Colorado.
5) Nothing in this agreement shall prevent a Jurisdiction from contacting their
Taxpayers for auditing or other purposes.
6) If either party becomes aware of any Security Incident, they shall notify the other
immediately and cooperate with one another regarding recovery, remediation, and
the necessity to involve law enforcement.
D. Payments of Taxes to Jurisdiction.
1)All funds deposited by a Taxpayer shall be and shall remain the property of
Jurisdiction held in trust until transferred to Jurisdiction. Deposited remittances
2
shall be transferred to Jurisdiction as soon as the funds have settled with the SUTS
bank following NACHA guidelines.
2) If any Taxpayer payment is returned via an ACH or credit card charge-back
against the account past the settlement process above, that Jurisdiction will pay
applicable amounts back to the SUTS System within five banking days of
notification of return.
E. Data and Reports.
1) Jurisdiction will have access to all information from tax forms processed in the
SUTS System that involve transactions within the Jurisdiction via CSV file
downloads, PDF files or some other manner that is mutually acceptable.
2) The following reports will be available to Jurisdiction with the SUTS System:
a) Assessment Report: This report shows all assessments, by business and
includes several filters.
b) Form Data Report: The form data report provides the ability to see all
data for a taxpayer’s form (e.g., gross sales through all deductions). c)
Business Comparison Reports by Month: Allows review of trends over time
for particular businesses, or an audience of businesses.
d) Business Contact Report.
e) Missing Account Number Report for validating Jurisdiction’s Local
Account Number for each registered account in the SUTS System.
F. Support.
CDOR will provide Taxpayer user support during regular, published State business
hours. Support to Jurisdiction’s administrative users for system questions is
provided by Vendor specialists who will be available by email and phone Monday
through Friday from 8:00 am to 5:00 pm Mountain Time, excluding Federal and
State Holidays.
G. Retention of Data.
The SUTS System will retain, for a minimum of three years, all data, records,
returns, and information: a) submitted by Taxpayers to the SUTS System, b)
derived from Taxpayer submissions, and c) transferred to Jurisdiction.
H. System Failure.
If the SUTS System becomes disabled, CDOR will use good faith and reasonable 3
efforts to recover the system and all Jurisdiction data not already in the possession
of Jurisdiction. This recovery of the SUTS System and data will be conducted at no
additional cost to Jurisdiction.
I. Reservation of Rights.
The software, workflow processes, user interface, designs, know-how and other
services and technologies which are the sole property provided by Vendors as part of
the SUTS System and CDOR’s agreements with Vendors will remain with Vendors
and Jurisdiction will not have any right, title or interest in or to such items,
including all associated intellectual property rights.
J. Restrictions on Use of The SUTS System.
1) Jurisdiction may not a) sell, resell, rent or lease the SUTS System, b) use the
SUTS System to store or transmit infringing, unsolicited marketing emails, libelous,
or otherwise unlawful or tortious material, or to store or transmit material in
violation of third-party rights, c) interfere with or disrupt the integrity or
performance of the SUTS System, or d) attempt to gain unauthorized access to the
SUTS System or its related systems or networks.
2) Jurisdiction may allow its third-party contractors to use the SUTS System solely
on behalf of and for the benefit of Jurisdiction and only in compliance with the terms
and conditions of this Agreement. Jurisdiction is responsible for compliance with the
terms of this Agreement by its contractors.
K. Initial Setup.
Jurisdiction shall furnish the following items in order to use the SUTS System:
1) Jurisdiction Depository Information: Jurisdiction will provide bank deposit
information (routing & account number) to CDOR’s appropriate Vendors within 5
days of signing this Agreement. This information will be utilized for the deposits of
taxes, penalties, and interest from the SUTS System. It is the responsibility of
Jurisdiction to provide updated depository information should this account need to
be changed at any point in time.
2) Initial Account Number Validation: Jurisdiction will upload their local account
numbers for their Taxpayers to the SUTS System using the SUTS standard upload
format (e.g. Excel, CSV) as soon as is reasonable after signing this Agreement.
CDOR will use this information to validate account numbers for businesses
registering on the SUTS System with actual account numbers for each jurisdiction
for accurate account information on SUTS System tax returns.
4
3) The local account numbers will include the Taxpayer’s account number, business
name, dba, FEIN#, address and any other contact information or the SUTS System
to validate and match the registered account to Jurisdiction’s account number.
4) The SUTS System will not activate for Jurisdiction for tax receipts until the
Existing Account Number Data File has been provided to CDOR, imported to the
SUTS System and validated by Vendor.
5) It is the responsibility of Jurisdiction to update the account numbers that need to
be added or edited in the SUTS System in order to display the local account number
on future tax returns generated from the SUTS System.
L. Use Tax Purchase Details.
Taxpayers filing tax returns through the SUTS System are not required to include
use tax purchase details. Purchase details are typically required on Schedule B to
tax returns required by local jurisdictions. However, nothing in this Agreement
prevents Jurisdiction from requesting these use tax details directly from the
Taxpayer.
M. Business Licenses.
The SUTS System will not require any Taxpayer to obtain separate Jurisdiction
business licenses or any other license. Jurisdiction may, at Jurisdiction’s discretion,
use the information provided by the Taxpayer in the SUTS System to reach out
separately and independently to their Jurisdiction’s Taxpayers for licenses or any
other requirements from the Jurisdiction that is not included in the SUTS System.
N. Frequency of Tax Filings.
Taxpayers may file tax returns via the SUTS System at the frequency which is
required of Taxpayer for State taxes under CDOR regulations; however, Jurisdiction
may request from CDOR that the Taxpayer may be moved to a more frequent filing,
which will not be unreasonably denied.
O. Jurisdiction New Account Review.
When a Taxpayer submits a new registration with the SUTS System and does not
have a Colorado Account Number, the SUTS System will require that the Taxpayer
submit an online Sales Tax License Application and pay the State of Colorado
license fee. The application and fee shall be sent to the CDOR for license issuance
and account number creation for the Colorado Account Number. It is the
5
responsibility of the Jurisdiction to use the SUTS reports to include any new
businesses in their external system of record and to update their local account
number in the SUTS System using the procedures set forth above.
P. Jurisdiction Rate Validation.
1) Jurisdiction will provide written confirmation to Vendors of its sales and use tax
rates, rules, and boundaries. Jurisdiction will use due care and make best efforts to
provide accurate rates, rules, and boundaries.
2) Jurisdiction agrees to specify to Vendors authorized Jurisdiction users who are
allowed to propose changes within the SUTS System administrative tools.
3) Jurisdiction will use best efforts to email Vendors or use the SUTS System
administrative tools to notify Vendors of any tax rates, rules, boundaries, or other
needed data changes 30 days before they are effective for them to be updated in the
system. All notifications must include details on the changes and the period for
which changes are effective.
Q. Tax Data Integration.
This Agreement does not provide a direct interface or integration to Jurisdiction’s
system of record for sales and use tax. If a direct interface or custom format is
desired by Jurisdiction to better integrate to Jurisdiction’s system of record,
Jurisdiction may contact Vendor to discuss custom options, which may entail
programming fees to be paid directly to the Vendor by the Jurisdiction.
R. Licensed Documentation.
All SUTS System user guides, sample data, marketing, training and other items
provided through the SUTS System or by Vendors (“Licensed Documentation”) may
be used and copied by Jurisdiction via a non-exclusive license for the duration of the
Agreement for Jurisdiction’s use solely with the SUTS System according to the
terms of this Agreement.
S. Payment and Merchant Fees.
Taxpayer pays credit, debit or any other merchant processor or bank fee associated
with Taxpayer’s remittance payment, and the Jurisdiction agrees to pay the ACH
Credit or Debit transfer fees from the SUTS System to Jurisdiction’s bank account,
which is currently one dollar ($1) per banking day, or approximately twenty dollars
($20) per month for a Jurisdiction that gets a payment every banking day. The
Jurisdiction will Pre-pay an amount of two hundred and sixty dollars ($260) during
6
the SUTS onboarding process as a credit towards the transfer fees. Jurisdiction will
replenish any funds used, paying in advance of each CDOR fiscal year on or before
July 1 after receiving a notice of account and balance due by June 1.
T. Additional Terms.
1)Governing Law. This Agreement is governed by Colorado law without regard to
conflicts of law principles.
2)Survival of Terms.Any terms that by their nature survive termination or
expiration of this Agreement, will survive.
3)Entire Agreement and Changes.This Agreement constitutes the entire
agreement between the Parties, and supersedes all prior or contemporaneous
negotiations, agreements and representations, whether oral or written, related to
this subject matter. No modification or waiver of any term of this Agreement is
effective unless in a written instrument signed by both Parties.
4)No Assignment.Neither Party may assign or transfer this Agreement to a third
party.
5)Enforceability: If any term of this Agreement is determined to be invalid or
unenforceable, the other terms remain in effect.
6)Notices: All notices required or permitted to be given under this Agreement shall
be in writing, and shall be delivered (a) by hand with receipt required, (b) by
certified or registered mail to such Party’s principal representative at the address
set forth below or (c), as an email with read receipt requested addressed as given
herein. This contact information may be changed by notice submitted in accordance
with this section.
For CDOR:
Name:Matthew A. Samuelson
Title:Deputy Director, Taxation Division
Email:matthew.samuelson@state.co.us
Mailing address:PO Box 17087, Denver, CO 80217-0087
Cell:720-682-6231
For Jurisdiction:
Name:________
Title: _________
Email: ________
Address: _______
Phone: __________
7
7)Counterparts, Facsimiles and E-Mail. This Agreement may be signed in any
number of counterparts, which together shall constitute one and the same
instrument. Original signatures of the Parties on copies of this Agreement
transmitted by facsimile or electronically/scanned and e-mailed copies shall be
deemed originals for purposes of this Agreement, and such copies shall be binding
on all Parties.
8)Authority to Execute Agreement. Each person executing this Agreement on
behalf of each Party represents, warrants, assures, and guarantees that s/he has full
legal authority to execute this Agreement on behalf of the Jurisdiction and CDOR,
respectively, and to bind Jurisdiction and CDOR, to all the terms, conditions,
provisions, and obligations of this Agreement.
9)Termination of Agreement:CDOR or Jurisdiction may terminate this
Agreement for any reason on 90 days written notice to the other Party. In the event
of a breach of contract, the aggrieved Party shall give written notice of breach to the
other Party. If the notified Party does not cure the breach of contract, at its sole
expense, within 30 days after the delivery of written notice, the Party may
terminate the contract. Notwithstanding any provision of this Agreement to the
contrary, both Parties retain any statutory rights they may have to immediately
terminate this Agreement in whole or in part in order to protect the public interest
of their citizens.
10)Limited Financial Obligation.Consistent with Article X, § 20 of the Colorado
Constitution, any financial obligation of either party not performed during the
current fiscal year is subject to annual appropriation, so the obligation shall extend
only to monies currently appropriated and shall not constitute a mandatory charge,
requirement, debt or liability beyond the current fiscal year.
11)Limitation of Liability for CDOR.CDOR, its employees, agents, including
Vendors and assignees shall not be liable for any costs, expenses, claims, damages,
liabilities, court fees and other amounts (including attorneys’ fees and related costs)
including but not limited to cost of delay, loss of data or information, failure of the
SUTS system, loss of moneys remitted to SUTS, direct losses, consequential, special,
indirect, incidental, punitive or exemplary loss incurred by Jurisdiction in relation to
any services, including database access in connection with this Agreement.
12)Governmental Immunity.Liability for claims for injuries to persons or
property arising from the negligence of the State, its departments, boards,
commissions, committees, bureaus, offices, employees and officials, or of the
Jurisdiction, its departments, boards, commissions, committees, bureaus, offices,
employees and officials, shall be controlled and limited by the provisions of the
Colorado Governmental Immunity Act, §24-10-101, et seq., C.R.S.; the Federal Tort
Claims Act, 28 U.S.C. Pt. VI, Ch. 171 and 28 U.S.C. 1346(b), and the State’s risk
management statutes, §§24-30-1501, et seq. C.R.S. No term or condition of this
8
Contract shall be construed or interpreted as a waiver, express or implied, of any of
the immunities, rights, benefits, protections, or other provisions, contained in these
statutes.
Jurisdiction Approval
By Title
*Signature Date
Municipality or County of Date
Jurisdiction Mailing Address Appointee Phone Number
Appointee Name Title
Appointee Signature Appointee Email
Name of Chief Administrative Officer
or Designee
Title
Chief Administrative Officer or
Designee Signature
Chief Administrative Officer or
Designee Email
*⎕By checking this box and signing above,
I I hereby represent, warrant, assure, and
guarantee that I have full legal authority to
execute this Agreement on behalf of the
Jurisdiction and to bind Jurisdiction to all
the terms, conditions, provisions, and
obligations of this Agreement.
Colorado Department of Revenue Approval
By Title
Signature Date
9
ITEM NO: 2
DATE: August 9, 2021 REQUEST FOR CITY COUNCIL ACTION
TITLE: MOTION TO ACCEPT THE 2020 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. In 2020, the City received more than $750,000
in federal funds for Wadsworth Boulevard which also triggered a “single audit” of all federal funds. The CPA firm CliftonLarsonAllen (CLA) performed both the City and federal audits of the City’s financial statements for the year ended December 31, 2020. Once again this year, the City received an unqualified opinion indicating that the City’s financial statements are fairly and
appropriately presented. A representative from CLA will be at the August 9, 2021 City Council
meeting to present the 2020 Financial Statements to Council for acceptance. PRIOR ACTION: None
FINANCIAL IMPACT: The contract for audit services with CLA is for an amount of $41,000 inclusive of the single audit for federal funds received and expended.
Council Action Form – 2020 Financial Audit August 9, 2021
Page 2
BACKGROUND: The following conclusions were reached as a result of the audit and can be found under
“Significant Audit Findings” in the attached financial statements:
Accounting Policies 1. “No new accounting policies were adopted and the application of existing policies was not changed during 2020.”
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 these 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.”
Uncorrected Misstatements
“Management did not identify and we did not notify them of any uncorrected financial statement misstatements.” 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.”
RECOMMENDED MOTION: “I move to accept the 2020 Financial Statements from CliftonLarsonAllen.” Or,
“I move to deny the acceptance of the 2020 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
Council Action Form – 2020 Financial Audit August 9, 2021
Page 3
ATTACHMENTS: 1. 2020 Governance Communication
2. 2020 Financial Statements
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, 2020, and have issued our report thereon
dated July 2, 2021. We have previously communicated to you information about our responsibilities
under auditing standards generally accepted in the United States of America, Government Auditing
Standards, and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), 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 2020.
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.
CLA is an independent member of Nexia International, a leading, global network of independent
accounting and consulting firms. See nexia.com/member-firm-disclaimer for details.
(1)
CliftonLarsonAllen LLP
CLAconnect.com
ATTACHMENT 1
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
Page 2
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.
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.
Management did not identify and we did not notify them of any uncorrected financial statement
misstatements.
Corrected misstatements
Management did not identify and we did not notify them of any financial statement misstatements
detected as a result of audit procedures.
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 July 2, 2021.
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.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
Page 3
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.
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 schedule of expenditures of federal awards (SEFA) 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 SEFA to determine that the SEFA complies with the requirements of the Uniform
Guidance, the method of preparing it has not changed from the prior period or the reasons for such
changes, and the SEFA is appropriate and complete in relation to our audit of the financial
statements. We compared and reconciled the SEFA to the underlying accounting records used to
prepare the financial statements or to the financial statements themselves. We have issued our report
thereon dated July 2, 2021.
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 July 2, 2021.
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.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
Page 4
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
July 2, 2021
2020 FINANCIAL STATEMENTS
ATTACHMENT 2
CITY OF WHEAT RIDGE
FINANCIAL STATEMENTS
YEAR ENDED DECEMBER 31, 2020
CITY OF WHEAT RIDGE
TABLE OF CONTENTS
YEAR ENDED DECEMBER 31, 2020
Introductory Section
City Officials I
Financial Section
Independent Auditors’ Report 1
Management’s Discussion and Analysis 4
Basic Financial Statements
Statement of Net Position 15
Statement of Activities 16
Balance Sheet – Governmental Funds 17
Reconciliation of the Balance Sheet of Governmental Funds to the
Statement of Net Position 18
Statement of Revenues, Expenditures, and Changes in Fund Balances –
Governmental Funds 19
Reconciliation of the Statement of Revenues, Expenditures, and Changes
in Fund Balances of Governmental Funds to the Statement of Activities 20
Notes to Financial Statements 21
Required Supplementary Information
Budgetary Comparison Schedule – General Fund 38
Budgetary Comparison Schedule – Open Space Fund 39
Budgetary Comparison Schedule – Investing 4 the Future Fund 40
Notes to Required Supplementary Information 41
Supplementary Information
Combining Balance Sheet Nonmajor Funds 43
Combining Statement of Revenues, Expenditures, and Changes in Fund
Balances – Nonmajor Governmental Funds 44
CITY OF WHEAT RIDGE
TABLE OF CONTENTS
YEAR ENDED DECEMBER 31, 2020
Budgetary Comparison Schedule – Police Investigation Fund 45
Budgetary Comparison Schedule – Municipal Court Fund 46
Budgetary Comparison Schedule – Conservation Trust 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 56
Federal Compliance – Single Audit
Independent Auditors’ Report on Internal Control Over Financial
Reporting and on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with Government
Auditing Standards 59
Independent Auditors’ Report on Compliance For Each Major Federal
Program and Report on Internal Control Over Compliance Required by
the Uniform Guidance 61
Schedule of Expenditures of Federal Awards 63
Notes to the Schedule of Expenditures of Federal Awards 64
Schedule of Findings and Questioned Costs 65
INTRODUCTORY SECTION
CITY OF WHEAT RIDGE
CITY OFFICIALS
DECEMBER 31, 2020
(I)
MAYOR
Bud Starker
CITY COUNCIL
District 1 District 2 District 3 District 4
Judy Hutchinson Zachary Urban Korey Stites Leah Dozeman
Janeece Hoppe Rachel Hultin Amanda Weaver Valerie Nosler Beck
CITY CLERK Stephen Kirkpatrick
MUNICIPAL JUDGE Christopher Randall
CITY TREASURER Christopher 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 Karen O’Donnell
DIRECTOR OF PUBLIC WORKS Greg Knudson
CHIEF OF POLICE Christopher Murtha
FINANCE MANAGER Mark Colvin
HUMAN RESOURCES MANAGER Michael Clasen
PURCHASING AND CONTRACTING AGENT Jennifer Nellis
FINANCIAL SECTION
CLA is an independent member of Nexia International, a leading, global network of independent
accounting and consulting firms. See nexia.com/member‐firm‐disclaimer for details.
(1)
CliftonLarsonAllen LLP
CLAconnect.com
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, 2020, 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 and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. 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, 2020, 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.
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
38-41 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. The
schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance), is also presented for purposes of additional analysis and is not a required
part of the basic financial statements.
The combining and individual fund statements and schedules, the local highway finance report, and the
schedule of expenditures of federal awards 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.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(3)
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated July 2, 2021,
on our consideration of the City’s internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is solely to describe the scope of our testing of internal control over
financial reporting and compliance and the result of that testing, and not to provide an opinion on the
effectiveness of the City’s internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering
the City’s internal control over financial reporting and compliance.
a
CliftonLarsonAllen LLP
Broomfield, Colorado
July 2, 2021
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2020
(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, 2020. 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 and deferred inflows of resources
at the close of fiscal year 2020 by $97.7 million (net position). Of this amount, $13.7 million
(unrestricted net position) may be used to meet the City’s ongoing obligations to citizens and
creditors.
At the close of fiscal year 2020, the City of Wheat Ridge’s governmental funds reported
combined ending fund balances of $29.8 million, a decrease of approximately $8.2 million
compared to the prior year. Approximately $7.9 million (27%), is available for spending at the
City’s discretion (unassigned fund balance).
At the end of the fiscal year 2020, unassigned fund balance for the General Fund was $7.9
million, or 21% of total General Fund expenditures.
General Fund actual revenues were $2.6 million less than final budgeted revenue for the fiscal
year 2020 and actual expenditures were $3.9 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 2020. 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, 2020
(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 Public Art 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 and deferred
inflows of resources by $97.7 million at the close of the 2020 fiscal year.
By far the largest portion of the City of Wheat Ridge’s net position (77%) 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 (9.3%) represents resources that are
subject to external restrictions on how they may be used (capital projects, open space and parks, police
investigations, crime prevention activities, government access channel and emergency reserves). The
remaining balance of unrestricted net position ($13.7 million) may be used to meet the City’s obligations
to citizens and creditors.
At the end of the current fiscal year, the City of Wheat Ridge is able to report positive balances in net
position for the City as a whole. The same situation held true for the prior fiscal year.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2020
(6)
City of Wheat Ridge Net Position
2020 2019
Current and Other Assets 33,911,277$ 45,140,320$
Capital Assets 91,582,207 77,762,531
Total Assets 125,493,484 122,902,851
Other Liabilities 2,824,116 4,994,807
Long-Term Liabilities 23,836,303 26,445,026
Total Liabilities 26,660,419 31,439,833
Deferred Inflows of Resources 1,147,329 1,139,393
Net Position
Net Investment in Capital Assets 74,896,281 63,074,600
Restricted 9,100,455 14,938,563
Unrestricted 13,689,000 12,310,462
Total Net Position 97,685,736$ 90,323,625$
Governmental Activities
Changes in Net Position
Governmental activities.
Current and other assets decreased 25% primarily due to a decrease in cash and investments
relating primarily to additional capital outlays and expenditures as part of the Investing 4 the
Future Fund.
Capital assets increased by 18% due to construction in process primarily due to the public
infrastructure completed for the Clear Creek Crossing and the Wheat Ridge Ward Station
developments.
Long-term liabilities decreased mostly due to payments of principal and interest on Sales and
Use Tax Revenue Bonds Series 2017A.
Other Liabilities decreased relating to a significant overpayment of use tax in 2019 which was
outstanding as of the end of 2019 and refunded during 2020.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2020
(7)
City of Wheat Ridge Changes in Net Position
2020 2019
REVENUES
Program Revenues
Charges for Services 4,774,318$ 6,541,212$
Operating Grants and Contributions 4,139,682 2,329,594
Capital Grants and Contributions 6,207,250 5,321,376
General Revenues
Property Taxes 1,117,830 1,005,826
Sales Taxes 25,045,729 24,021,983
Use Taxes 5,936,103 4,751,330
Franchise Taxes 1,549,347 1,570,323
Lodgers Taxes 850,196 1,512,718
Other Taxes 741,664 691,927
Investment Income 410,583 938,408
Miscellaneous 710,835 637,917
Total Revenues 51,483,537 49,322,614
EXPENSES
General Government 11,720,416 12,980,705
Economic Development 1,854,486 1,721,000
Community Development 2,875,501 1,645,242
Police 12,533,220 11,908,913
Public Works 5,100,882 8,867,412
Parks and Recreation 9,423,226 10,140,461
Interest on Long-Term Debt 613,695 678,599
Total Expenses 44,121,426 47,942,332
CHANGE IN NET POSITION 7,362,111 1,380,282
Net Position - Beginning of Year 90,323,625 88,943,343
NET POSITION - END OF YEAR 97,685,736$ 90,323,625$
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.
Although the City experienced a significant decrease in revenues associated with Charges for
Services, Lodgers Taxes and Investment Income due to the COVID-19 pandemic, total revenue
growth compared to 2019 is 4.4% higher. This increase is mostly attributable to an increase in
Sales and Use Tax and Operating and Capital Grants and Contributions.
Despite the COVID-19 pandemic on-going during most of 2020, Sales Tax, Use Tax, and
Property Tax revenue increased 7.8% in total compared to 2019 which is considered to be
attributable to strong economic conditions in Wheat Ridge underlying the pandemic.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2020
(8)
Charges for Services decreased 27% and Lodgers Taxes decreased 43.8% compared to 2019.
Both of these decreases are a result of parks and recreation facility closures and quarantine and
travel restrictions due to COVID-19.
Operating Grants and Contributions increased 77.7% primarily relating to the Coronavirus Relief
Fund amount passed-through to the City from Jefferson County which was used in responding
to the public health crisis and financial impact to the community from COVID-19.
Capital Grants and Contributions increased 16.6% relating to grant revenue for the Wadsworth
improvement project.
Expenses in general are 8.0% lower than 2019 due to an enterprise-wide reduction in spending
in response to uncertainties surrounding COVID-19.
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
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 2020, the City of Wheat Ridge’s governmental funds reported combined
ending fund balances of $29.8 million, a decrease of $8.2 million in comparison with the prior year.
Approximately 27% of this total amount ($7.9 million) constitutes unassigned fund balance, which is
available for spending at the City’s discretion.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2020
(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 $1,085,000
Prepaid Items $226,431
Capital Projects – Investing 4 the Future $8,553,991
Open space and parks $4,427,363
Police Investigations Fund $37,016
Crime Prevention Activities Fund $292,218
Government Access Channel $225,072
TABOR-mandated emergency reserves $1,330,000
or committed to:
Municipal Court Fund $94,335
Public Art Fund $274,164
or assigned to:
General Fund subsequent year’s budget $1,274,671
Capital Projects Fund $3,961,205
Capital Equipment Replacement Fund $87,206
The General Fund is the chief operating fund of the City of Wheat Ridge. At the end of fiscal year 2020,
unassigned fund balance of the General Fund was $7.9 million, while total General Fund balance
decreased to approximately $12 million. As a measure of the General Fund’s liquidity, it may be useful
to compare both unassigned fund balance and total fund balance to total fund expenditures.
Unassigned fund balance represents 21% of total General Fund expenditures, while total fund balance
represents 32% 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 2020 and 2019
include Prospect Park Phases I, park playground renovations, and Anderson Park renovations. At the
end of 2020, the Open Space Fund balance was nearly $1.2 million higher than the prior year due to
the timing of project expenditures, with fewer project expenditures incurred in 2020 compared to 2019.
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 2019, capital outlays were
$3.5 million higher in 2020 primarily due to the City’s share of the Wadsworth improvement project.
While the City continues to receive revenues from the ½ of 1% sales and use tax rate increase in 2017,
expenditures in the Investing 4 the Future fund have increased significantly due to continued project
spending on Clear Creek Crossing and the Wadsworth improvement project.
The City of Wheat Ridge has seven non-major funds that are restricted for, committed to, and assigned
to a variety of purposes. The combined fund balance is $1.6 million, which is comparable to 2019.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2020
(10)
General Fund Budgetary Highlights
The original budget was amended by City Council for a total of $1,901,148 in supplemental budget
appropriations throughout the 2020 fiscal year. These amendments can be briefly summarized as
follows:
Supplemental Budget Appropriations: Organized from largest to smallest expenditure
$1,314,880 allocated for re-encumbrance of 2019 encumbered funds
$250,000 allocated for Phase 1 of the Business Recovery Program
$250,000 allocated for Phase 2 of the Business Stabilization Program
$36,268 allocated for the replacement of a police vehicle
$35,000 allocated for City Attorney Fees
$15,000 allocated for funding the historic structure assessment grant
During the 2020 fiscal year, unassigned fund balance in the General Fund decreased to $7.9 million, a
decrease of $2.7 million from the previous year. Part of the decrease relates to $1.3 million presented
as assigned fund balance in 2020 relating to the 2021 budget adopted with an anticipated use of fund
balance to balance the budget. The remaining decrease is due to a combination of increased
expenditures relating to COVID relief and other additional expenditures in 2020 compared to 2019.
The 2020 General Fund budget was adopted without using any of the fund balance to balance the
budget. However, the final budget allocated $3,600,000 of the fund balance to the Capital Projects
Fund for capital improvements and $100,000 to the Equipment Replacement fund.
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, 2020 amounts to $91.6 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 2020 fiscal year totaled $18.0 million and included the following:
Land in the amount of $128,227 million
o Contributed land relating to right of way
Construction in Progress in the amount of $17.0 million
o Clear Creek Crossing
o Wadsworth widening project
o City Hall project
o Bonnie’s Park project
o Public improvement projects
Buildings and Structures in the amount of $244,613
o Upgrades to the Public Works Engineering building
o Replacement of the HVAC system to the Recreation Center
o Upgrades to audio-visual equipment in City conference rooms
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2020
(11)
Vehicles in the amount of $477,382
o One Public Works backhoe
o Three Parks and Recreation Maintenance trucks
o Two Parks and Recreation Forestry trucks
o Three Police Patrol utility vehicles
o Two Police Traffic Enforcement trucks
Machinery and Equipment in the amount of $149,822
o One wide-format printer
o Traffic signal upgrade
o One John Deere mower
o School playground equipment
Software in the amount of $6,229
o Parks and Recreation Setpoint InteliWEB and InteliVIZ software upgrade
City of Wheat Ridge’s Capital Assets
(Net of Depreciation)
2020 2019
Land 16,259,787$ 16,131,560$
Artwork 196,795 196,795
Construction in Progress 31,556,759 14,716,237
Land Improvements 17,424,154 18,184,356
Buildings 9,612,976 9,982,732
Vehicles 2,660,146 2,607,715
Machinery and Equipment 2,153,783 2,516,872
Infrastructure 11,094,906 12,737,204
Software 69,552 96,880
Solar Power Capacity 553,349 592,180
Total Capital Assets 91,582,207$ 77,762,531$
Long-term debt. At the end of the 2020 fiscal year, the City of Wheat Ridge had total long-term debt
outstanding of $23.8 million. Of this amount, $3.3 million 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, 2020
(12)
The impact of the COVID-19 global pandemic was not as severe on the City’s revenues as originally
predicted. The Wheat Ridge local economy performed well, resulting in continued growth in sales tax
and development related revenues. Some areas of the City’s revenues, however, were severely
impacted in 2020 and are anticipated to experience slower recoveries in 2021 and beyond. These
revenues include lodgers’ taxes, a funding source for the General, Crime Prevention and Capital
Improvement Program funds; recreation related charges for services; and interest. The City will receive
approximately $7.9 million in 2021 and 2022 from the American Rescue Plan Act to assist in the
recovery of the pandemic and respond to the negative economic impacts of COVID-19.
Economic development at the Appleridge Shopping Center has resulted in the backfilling of the former
Walmart location which closed in 2017. While the four retail tenants that took over the space in the
fourth quarter of 2019 experienced a slow start due to the pandemic, recent activity shows strength in
sales as the community emerges from the pandemic. This same shopping center has benefited from
the arrival of Uncle Julio’s Hacienda Colorado, and a large Starbucks location. Applejack Wine and
Spirits is undergoing a renovation which is expected to result in incremental sales tax revenues.
The Corners at Wheat Ridge is nearing completion with the addition of multifamily housing and the
addition of Raising Cane’s quick serve restaurant. Unfortunately, in 2020, its major tenant, Lucky’s
Market closed due to corporate financing and work is in progress to backfill the space. 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, although
backfilling the grocery store loss is challenging in the economic climate caused by the pandemic.
The Clear Creek Crossing project entitlements and public finance agreement were approved in 2018
and infrastructure construction, including new access ramps, is nearing completion. The first business
on the new development, a Kum and Go gas station, opened in 2021 along with a multifamily housing
development. A credit union is currently under construction and a hotel and fitness facility are under
review with the City. The developer is finalizing the leasing plan for potential tenants to include retail,
hospitality and entertainment but negotiations have slowed due to the pandemic. SCL Health broke
ground in June 2021 on a multi-year construction project of a medical campus which will result in
significant development-related revenues for the City. As the timing of the retail portion of the
development is uncertain, no new sales tax revenues have been budgeted in 2021. The Longs Peak
Metropolitan District (LPMD) will reimburse the City $507,038 for the environmental assessment
expense and approximately $10 million for the access ramp construction. The reimbursement will likely
occur in 2022 when the LPMD issues bonds for the Clear Creek Crossing project. This reimbursement
revenue has not been factored into the 2021 budget. Once the project is fully built out, sales tax,
lodging, admissions and use tax revenue is projected to total $1.8 million annually.
Renewal Wheat Ridge (RWR), the City’s Urban Renewal Authority, will issue tax-exempt bonds in
September 2021 to fund various capital projects within the I-70/Kipling Corridors Urban Renewal Plan
Area. The total bond issuance will provide approximately $40 million in project funds to be used by
RWR and the City to construct public improvements in the Plan Area. Projects funded through this
program target the Area’s transportation corridors and include the completion of the street, right-of-way,
trail and pedestrian bridge infrastructure at the Wheat Ridge Ward commuter rail station; improvements
to major intersections; development assistance for public improvements of commercial developments;
and drainage improvements.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2020
(13)
While the pandemic slowed other commercial redevelopment projects across the City, projects are now
back on track and are projected to increase sales tax revenue starting in 2021. The redeveloped Gold’s
Marketplace site at 26th and Kipling has attracted Esters Neighborhood Pub and Queen City Coffee and
the improvements are expected to attract additional tenants and allow existing tenants to expand their
operations. Due to the pandemic, and in line with communities across the country, local small
businesses are currently struggling to attract and retain hourly workers, in some cases slowing the
opening of new businesses.
The adopted 2021 fiscal year budget is $59.5 million. It includes a $37.6 million operating budget, a
$3.5 million Investing 4 the Future capital projects budget, a $13.9 million CIP budget and $4.5 million
for special revenue budgets.
Requests for Information
This financial report is designed to provide a general overview of the City of Wheat Ridge’s finances for
those with an interest in the City’s finances. Questions concerning any of the information provided in
this report or requests for additional financial information should be addressed to:
Administrative Services Director
City of Wheat Ridge
7500 W. 29th Avenue
Wheat Ridge, Colorado 80033
(14)
BASIC FINANCIAL STATEMENTS
CITY OF WHEAT RIDGE
STATEMENT OF NET POSITION
DECEMBER 31, 2020
See accompanying Notes to Financial Statements.
(15)
Primary Government Component Unit
Governmental Urban Renewal
Activities Authority
ASSETS
Cash and Investments 16,472,143$ 2,154,500$
Restricted Cash and Investments 8,513,550 946,116
Accounts Receivable 3,590,445 185,249
Property Taxes Receivable 1,147,329 1,850,373
Intergovernmental Receivables 2,876,379 -
Loans Receivable 1,085,000 -
Prepaid Items 226,431 -
Property Held for Resale - 330,299
Capital Assets, Not Being Depreciated 48,013,341 4,999,880
Capital Assets, Net of Depreciation 43,568,866 -
Total Assets 125,493,484 10,466,417
LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
AND NET POSITION
Liabilities
Accounts Payable 1,723,613 718,470
Accrued Liabilities 738,889 -
Retainage Payable 23,070 -
Refundable Deposits 214,346 -
Unearned Revenues 51,985 -
Accrued Interest Payable 72,213 84,832
Noncurrent Liabilities
Due Within One Year 3,336,340 330,000
Due in More than One Year 20,499,963 7,562,084
Total Liabilities 26,660,419 8,695,386
Deferred Inflows of Resources
Property Taxes 1,147,329 1,850,373
Total Deferred Inflows 1,147,329 1,850,373
Net Position
Net Investment in Capital Assets 74,896,281 -
Restricted for:
Capital Projects 2,788,786 -
Open Space and Parks 4,427,363 -
Police Investigations 37,016 -
Crime Prevention Activities 292,218 -
Government Access Channel 225,072 -
Emergencies 1,330,000 -
Unrestricted 13,689,000 (79,342)
Total Net Position 97,685,736$ (79,342)$
CITY OF WHEAT RIDGE
STATEMENT OF ACTIVITIES
YEAR ENDED DECEMBER 31, 2020
See accompanying Notes to Financial Statements.
(16)
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 11,720,416$ 507,643$ 2,539,166$ 224,374$ (8,449,233)$ -$
Economic
Development 1,854,486 - - - (1,854,486) -
Community
Development 2,875,501 2,055,059 - - (820,442) -
Police 12,533,220 432,308 139,923 - (11,960,989) -
Public Works 5,100,882 370,482 1,460,593 4,540,728 1,270,921 -
Parks and Recreation 9,423,226 1,408,826 - 1,442,148 (6,572,252) -
Interest on
Long-term debt 613,695 - - - (613,695) -
Total Primary
Government 44,121,426$ 4,774,318$ 4,139,682$ 6,207,250$ (29,000,176) -
Component Unit
Urban Renewal Authority 2,676,905$ -$ 300,000$ -$ (2,376,905)
General Revenues
Property Taxes 1,117,830 1,171,292
Sales Taxes 25,045,729 870,716
Use Taxes 5,936,103 -
Franchise Taxes 1,549,347 -
Lodgers Taxes 850,196 -
Other Taxes 741,664 -
Investment Income 410,583 10,950
Miscellaneous 710,835 -
Total General Revenues 36,362,287 2,052,958
Change in Net Position 7,362,111 (323,947)
Net Position - Beginning of Year 90,323,625 244,605
Net Position - End of Year 97,685,736$ (79,342)$
Net (Expense) Revenue and
Change in Net Position
CITY OF WHEAT RIDGE
BALANCE SHEET – GOVERNMENTAL FUNDS
DECEMBER 31, 2020
See accompanying Notes to Financial Statements.
(17)
Other
Open Capital Investing 4 Governmental
General Space Projects the Future Funds Totals
ASSETS
Cash and Investments 9,021,329$ 3,389,770$ 2,480,670$ -$ 1,580,374$ 16,472,143$
Restricted Cash and Investments - - - 8,513,550 - 8,513,550
Accounts Receivable 3,105,643 - 9,515 461,021 14,266 3,590,445
Property Taxes Receivable 1,147,329 - - - - 1,147,329
Intergovernmental Receivables 388,089 262,338 2,186,123 39,829 - 2,876,379
Loans Receivable 1,085,000 - - - - 1,085,000
Prepaid Items 226,431 - - - - 226,431
Total Assets 14,973,821$ 3,652,108$ 4,676,308$ 9,014,400$ 1,594,640$ 33,911,277$
LIABILITIES
Accounts Payable 817,354$ 190$ 437,647$ 460,409$ 8,013$ 1,723,613$
Accrued Liabilities 712,646 12,810 - - 13,433 738,889
Retainage Payable - - 23,070 - - 23,070
Refundable Deposits 214,346 - - - - 214,346
Unearned Revenues 51,985 - - - - 51,985
Total Liabilities 1,796,331 13,000 460,717 460,409 21,446 2,751,903
DEFERRED INFLOWS OF
RESOURCES
Property Taxes 1,147,329 - - - - 1,147,329
Grants - - 254,406 - - 254,406
Total Deferred Inflows 1,147,329 - 254,406 - - 1,401,735
FUND BALANCES
Nonspendable
Loans Receivable 1,085,000 - - - - 1,085,000
Prepaid Items 226,431 - - - - 226,431
Restricted For:
Capital Projects - - - 8,553,991 - 8,553,991
Open Space and Parks - 3,639,108 - - 788,255 4,427,363
Police Investigations - - - - 37,016 37,016
Crime Prevention Activities - - - - 292,218 292,218
Government Access Channel 225,072 - - - - 225,072
Emergencies 1,330,000 - - - - 1,330,000
Committed to:
Municipal Court - - - - 94,335 94,335
Public Art - - - - 274,164 274,164
Assigned to:
Subsequent Year's Budget 1,274,671 - - - - 1,274,671
Capital Projects - - 3,961,185 - - 3,961,185
Equipment Replacement - - - - 87,206 87,206
Unassigned 7,888,987 - - - - 7,888,987
Total Fund Balances 12,030,161 3,639,108 3,961,185 8,553,991 1,573,194 29,757,639
Total Liabilities,
Deferred Inflows of
Resources and
Fund Balances 14,973,821$ 3,652,108$ 4,676,308$ 9,014,400$ 1,594,640$ 33,911,277$
CITY OF WHEAT RIDGE
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
DECEMBER 31, 2020
See accompanying Notes to Financial Statements.
(18)
Amounts Reported for Governmental Activities in the
Statement of Net Position are Different Because:
Total Fund Balances of Governmental Funds 29,757,639$
Capital assets used in governmental activities are not current financial
resources, and therefore, are not reported in governmental funds. 91,582,207
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 254,406
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 (20,365,000)
Bond Premium (1,285,201)
Capital Lease Payable (579,873)
Accrued Compensated Absences (1,462,804)
Claims Payable (143,425)
Accrued Interest Payable (72,213)
Total Net Position of Governmental Activities 97,685,736$
CITY OF WHEAT RIDGE
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED DECEMBER 31, 2020
See accompanying Notes to Financial Statements.
(19)
Other
Open Capital Investing 4 Governmental
General Space Projects the Future Funds Totals
REVENUES
Taxes 30,368,986$ -$ 169,561$ 4,423,892$ 278,430$ 35,240,869$
Licenses and Permits 1,799,811 - - - - 1,799,811
Intergovernmental 4,147,182 1,442,148 4,955,543 - 323,951 10,868,824
Charges for Services 2,321,022 349,621 23,414 - 10,351 2,704,408
Fines and Forfeitures 252,161 - - - 17,938 270,099
Investment Income 165,104 5,837 8,375 223,899 7,368 410,583
Miscellaneous 326,657 10,000 - 287,208 300 624,165
Total Revenues 39,380,923 1,807,606 5,156,893 4,934,999 638,338 51,918,759
EXPENDITURES
Current
General Government 9,731,696 - - 1,085,172 6,927 10,823,795
Economic Development 1,850,590 - - - - 1,850,590
Community Development 2,821,771 - - - - 2,821,771
Police 11,714,266 - - - 466,180 12,180,446
Public Works 2,955,597 - 168 - - 2,955,765
Parks and Recreation 7,458,574 519,590 - - - 7,978,164
Capital Outlay 849,620 12,002 4,849,017 12,206,847 321,809 18,239,295
Debt Service
Principal 44,931 - - 2,565,000 - 2,609,931
Interest 36,214 - - 934,700 - 970,914
Total Expenditures 37,463,259 531,592 4,849,185 16,791,719 794,916 60,430,671
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES 1,917,664 1,276,014 307,708 (11,856,720) (156,578) (8,511,912)
OTHER FINANCING
SOURCES (USES)
Proceeds from
Sale of Capital Assets 86,670 - - - - 86,670
Insurance Proceeds 216,874 - - - - 216,874
Transfers In - 3,600,000 - 100,000 3,700,000
Transfers Out (3,700,000) - - - - (3,700,000)
Total Financing
Sources (Uses) (3,396,456) - 3,600,000 - 100,000 303,544
NET CHANGE IN
FUND BALANCES (1,478,792) 1,276,014 3,907,708 (11,856,720) (56,578) (8,208,368)
Fund Balances -
Beginning of Year, as Restated 13,508,953 2,363,094 53,477 20,410,711 1,629,772 37,966,007
FUND BALANCES -
END OF YEAR 12,030,161$ 3,639,108$ 3,961,185$ 8,553,991$ 1,573,194$ 29,757,639$
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, 2020
See accompanying Notes to Financial Statements.
(20)
Amounts Reported for Governmental Activities in the
Statement of Activities are Different Because:
Net Change in Fund Balances of Governmental Funds (8,208,368)$
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 17,718,568
Depreciation Expense (4,027,119)
Contributed Assets 128,227
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 (866,993)
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 2,565,000
Capital Lease Payments 44,931
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 9,073
Amortization of Premium 348,146
Compensated Absences (293,682)
Claims Payable (55,672)
Change in Net Position of Governmental Activities 7,362,111$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(21)
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, 2020
(22)
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, 2020
(23)
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, 2020
(24)
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. In addition, deferred inflows of resources are reported in
governmental funds for unavailable revenue for grant revenues collected over 60 days after
year end. These amounts are recognized as an inflow of resources in the period the
revenue becomes available.
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, 2020
(25)
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 2020, the City combined activity of the Recreation Center Operating Fund into the
General Fund. As a result, beginning fund balance in the General Fund is restated for an
increase of $87,334. The Recreation Center Operating Fund was closed and fund balance
was restated to zero.
NOTE 2 CASH AND INVESTMENTS
A summary of cash and investments at December 31, 2020, follows:
Petty Cash 4,150$
Cash Deposits 3,995,761
Investments 24,086,398
Total 28,086,309$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(26)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
Cash and investments are reported in the financial statements as follows:
Cash and Investments - Primary Government 16,472,143$
Restricted Cash and Investments - Primary Government 8,513,550
Cash and Investments - Component Unit 2,154,500
Restricted Cash and Investments - Component Unit 946,116
Total 28,086,309$
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, 2020, the City and the Authority had bank deposits with a carrying amount
of $1,538,811 and $2,456,950, respectively, collateralized with securities held by the
financial institutions’ agents but not in their name.
Investments
The City and the Authority are required to comply with State statutes, which specify
investment instruments meeting defined rating, maturity and concentration risk criteria in
which local governments may invest. State statutes do not address custodial risk.
Through its investment policy, the City has further restricted allowable investments to the
following.
Obligations of the United States and U.S. Agency securities
Corporate debt
Commercial paper
Bankers’ acceptances
Repurchase agreements collateralized by authorized securities
General obligations of U.S. local government entities
Guaranteed investment contracts
Money market funds
Local government investment pools
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(27)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
The City and the Authority had the following investments at December 31, 2020:
Investment Type Rating Less Than 1 1 - 5 Total
Certificates of Deposit N/A 642,534$ -$ 642,534$
Local Government Investment Pool AAAf 14,846,645 - 14,846,645
Local Government Investment Pool AAAm 8,597,219 - 8,597,219
Total 24,086,398$ -$ 24,086,398$
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.
As of December 31, 2020, the Authority also held investments in Brokered Certificates of
Deposit of $642,534 (Level 2 inputs).
Local Government Investment Pools - At December 31, 2020, the City had $14,346,645
invested in the Colorado Surplus Asset Fund Trust (CSAFE) Core Fund, 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. The external investment pool is measured at amortized cost with each
share valued at $2.00. Investments in the external investment pool are shown at net asset
value (NAV) for financial reporting purposes. CSAFE is rated AAAf by Fitch. 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. There are no unfunded commitments, the redemption frequency is daily with a
24-hour notification period, and a limit of three redemptions per month.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(28)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
At December 31, 2020, the City had $8,597,219 invested in the Colorado Statewide
Investment Pool (CSIP) Liquid Portfolio, 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 CSIP. The external
investment pool is measured at net asset value (NAV) per share with each share valued at
$1.00. Investments in the external investment pool are shown at amortized cost for financial
reporting purposes. CSIP is rated AAAm by Standard and Poor's. Investments of CSIP 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. There are no unfunded commitments, the redemption frequency is daily, and
there is no redemption notice period.
At December 31, 2020, the City had $500,000 invested in the Colorado Statewide
Investment Pool (CSIP) Term Portfolio, 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 CSIP. The external
investment pool is measured at net asset value (NAV) per share with each share valued at
$1.00. Investments in the external investment pool are shown at amortized cost for financial
reporting purposes. CSIP is rated AAAf by Fitch. Investments of CSIP 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. There are no
unfunded commitments, there is a seven-day notification period with potential early
redemption penalties for withdrawal prior to maturity.
The Authority’s investment of $642,534 in certificates of deposit is measured at amortized
cost.
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, 2020, the outstanding balance on the loans was $1,085,000.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(29)
NOTE 4 CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2020, is summarized below.
Balance Balance
12/31/2019 Additions Deletions 12/31/2020
Governmental Activities
Capital Assets, Not
Being Depreciated
Land 16,131,560$ 128,227$ -$ 16,259,787$
Artwork 196,795 - - 196,795
Construction in Progress 14,716,237 16,995,579 155,057 31,556,759
Total Capital Assets
Not Being Depreciated 31,044,592 17,123,806 155,057 48,013,341
Capital Assets,
Being Depreciated
Land Improvements 26,023,049 - - 26,023,049
Buildings 23,432,151 244,613 - 23,676,764
Vehicles 6,031,117 477,382 285,755 6,222,744
Machinery and Equipment 8,386,997 149,822 - 8,536,819
Infrastructure 71,150,325 - - 71,150,325
Software 388,268 6,229 - 394,497
Solar Power Capacity 776,628 - - 776,628
Total Capital Assets,
Being Depreciated 136,188,535 878,046 285,755 136,780,826
Less Accumulated
Depreciation
Land Improvements (7,838,693) (760,202) - (8,598,895)
Buildings (13,449,419) (614,369) - (14,063,788)
Vehicles (3,423,402) (424,951) (285,755) (3,562,598)
Machinery and Equipment (5,870,125) (512,911) - (6,383,036)
Infrastructure (58,413,121) (1,642,298) - (60,055,419)
Software (291,388) (33,557) - (324,945)
Solar Power Capacity (184,448) (38,831) - (223,279)
Total Accumulated
Depreciation (89,470,596) (4,027,119) (285,755) (93,211,960)
Total Capital Assets,
Being Depreciated, Net 46,717,939 (3,149,073) - 43,568,866
Governmental Activities
Capital Assets, Net 77,762,531$ 13,974,733$ 155,057$ 91,582,207$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(30)
NOTE 4 CAPITAL ASSETS (CONTINUED)
Capital asset activity for the Urban Renewal Authority for the year ended December 31,
2020, is summarized below.
Balance Balance
12/31/2019 Additions Deletions 12/31/2020
Governmental Activities
Capital Assets, Not
Being Depreciated
Construction in Progress 4,999,880$ -$ -$ 4,999,880$
Total Capital Assets -$ -$ -$ 4,999,880$
Depreciation expense was charged to programs of the City as follows:
General Government 300,096$
Community Development 11,275
Police 255,716
Public Works 2,094,949
Parks and Recreation 1,365,083
Total 4,027,119$
NOTE 5 LONG-TERM DEBT
Following is a summary of long-term debt transactions for the year ended December 31,
2020.
Balance Balance Due Within
12/31/2019 Additions Reductions 12/31/2020 One Year
Governmental Activities
2017 Revenue Bonds 22,930,000$ -$ 2,565,000$ 20,365,000$ 2,665,000$
2017 Bond Premium 1,633,347 - 348,146 1,285,201 309,931
Solar Power
Capacity Lease 624,804 - 44,931 579,873 47,622
Compensated Absences 1,169,122 1,678,634 1,384,952 1,462,804 170,362
Claims Payable 87,753 152,769 97,097 143,425 143,425
Total 26,445,026$ 1,831,403$ 4,440,126$ 23,836,303$ 3,336,340$
Urban Renewal Authority
2014 Loans Payable 1,240,000$ -$ 295,000$ 945,000$ 305,000$
2018 Loans Payable 6,375,000 - - 6,375,000 -
Pollution Remediation 598,458 - 26,374 572,084 25,000
Total 8,213,458$ -$ 321,374$ 7,892,084$ 330,000$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(31)
NOTE 5 LONG-TERM DEBT (CONTINUED)
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.
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, 2020,
revenues of $4,423,892 were available to pay annual debt service of $3,499,700.
Remaining debt service at December 31, 2020, was as follows:
Year Ended December 31, Principal Interest Total
2021 2,665,000$ 832,100$ 3,497,100$
2022 2,720,000 778,800 3,498,800
2023 2,860,000 642,800 3,502,800
2024 3,000,000 499,800 3,499,800
2025 3,150,000 349,800 3,499,800
2026-2027 5,970,000 347,200 6,317,200
Total 20,365,000$ 3,450,500$ 23,815,500$
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, 2020, capital assets of $553,349, net of accumulated
depreciation, were reported under this lease.
Following is a schedule of the future minimum lease payments at December 31, 2020.
Year Ended December 31, Total
2021 80,167$
2022 80,167
2023 80,167
2024 80,167
2025 80,167
2026-2030 354,051
Total Minimum Lease Payments 754,886
Less: Interest Portion (175,013)
Present Value of
Minimum Lease Payments 579,873$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(32)
NOTE 5 LONG-TERM DEBT (CONTINUED)
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.
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, 2020, revenues of $2,352,958 were available to pay
annual debt service of $295,000 in principal and $335,622 in interest.
Future debt service to maturity is as follows:
Year Ended December 31, Principal Interest Total
2021 305,000$ 326,300$ 631,300$
2022 1,109,247 316,662 1,425,909
2023 1,155,227 269,775 1,425,002
2024 867,836 220,899 1,088,735
2025 907,149 180,545 1,087,694
2026-2028 2,975,541 280,811 3,256,352
Total 7,320,000$ 1,594,991$ 8,914,991$
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.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(33)
NOTE 5 LONG-TERM DEBT (CONTINUED)
Pollution Remediation (Continued)
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, 2020, the estimated liability for the pollution remediation was $572,084.
This estimate is based on the third-party consultant’s site assessment and professional
experience in this subject.
NOTE 6 INTERFUND ACTIVITY
During the year ended December 31, 2020, the General Fund transferred $3,600,000 to the
Capital Projects Fund to finance capital projects and to purchase additional equipment. In
addition, the General Fund transferred $100,000 to the Equipment Replacement Fund for
capital expenditures.
NOTE 7 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 $5,000 per occurrence. The City accounts for its risk
management activities in the General Fund.
Claims liabilities, including estimated incurred but not reported claims (IBNR), are reported in
the government-wide financial statements if information available prior to the issuance of the
financial statements indicates that it is probable that a liability has been incurred at the date of
the financial statements and the amount of the loss can be reasonably estimated.
Changes in claims payable for the years ended December 31, 2020 and 2019, were as
follows:
2020 2019
Claims Payable, January 1 87,753$ 109,942$
Incurred Claims and Changes in Estimated Claims 152,769 59,223
Claims Paid (97,097) (81,412)
Claims Payable, December 31 143,425$ 87,753$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(34)
NOTE 7 RISK MANAGEMENT (CONTINUED)
For excess liability and property 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).
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.
For workers’ compensation claims, the City is insured by Pinnacol Assurance.
NOTE 8 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 2020 employees contributed 10% of their
compensation to the Plan, and the City contributed 10.5%. 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, 2020, the City
contributions to the plan were $766,687 and employee contributions to the Plan were
$731,535, 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 2020 department
heads contributed 4% of their compensation to the Plan and the City contributed 7%, 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, 2020, the City and employee contributions to the Plan were $72,956 and
$38,309, respectively, equal to the required contributions.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020
(35)
NOTE 8 RETIREMENT COMMITMENTS (CONTINUED)
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 2020 employees contributed 4% of their compensation to the Plan, and the
City contributed 6%. 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, 2020, the City and employee contributions to the Plan were $539,058 and
$358,618, respectively, equal to the required contributions.
NOTE 9 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, 2020, the emergency reserve of $1,330,000
was reported as restricted fund balance in the General Fund.
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, 2020, 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, 2020
(36)
NOTE 9 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,
2020, was $732,643.
Litigation
The City is involved in various threatened and pending litigation. The outcome of this
litigation cannot be determined at this time.
NOTE 10 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, 2020, the City abated 3% of applicable use taxes
totaling $67,138. 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. The maximum rebate allowed over the course of this project is $9,431,284
The Wheat Ridge Urban Renewal Authority has various Redevelopment Plans, approved by
city council, which serve to further the mission of the Authority and establish future tax
generating facilities by offsetting redevelopment costs through rebated property tax
increment revenues and sales tax increment revenues offered to developers.
For the fiscal year ended December 31, 2020, the Authority rebated property tax increment
revenues and sales tax increment revenues for a total of $555,933. These rebates were for
three development companies, which have renovated various locations within the
boundaries of a defined economic urban renewal area. The redeveloped locations are
expected to produce future incremental property and sales tax revenues for the City. The
maximum rebate allowed over the course of this project is $15,458,521.
(37)
REQUIRED SUPPLEMENTARY INFORMATION
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE – GENERAL FUND
YEAR ENDED DECEMBER 31, 2020
(38)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Taxes 31,058,630$ 31,058,630$ 30,368,986$ (689,644)$
Licenses and Permits 1,954,373 1,954,373 1,799,811 (154,562)
Intergovernmental 1,783,037 3,861,446 4,147,182 285,736
Charges for Services 3,850,819 3,850,819 2,321,022 (1,529,797)
Fines and Forfeitures 354,900 354,900 252,161 (102,739)
Investment Income 400,000 400,000 165,104 (234,896)
Miscellaneous 469,000 469,000 326,657 (142,343)
Total Revenues 39,870,759 41,949,168 39,380,923 (2,568,245)
EXPENDITURES
Current
General Government 10,194,506 10,411,035 9,731,696 679,339
Economic Development 2,245,018 2,745,018 1,850,590 894,428
Community Development 3,151,145 3,379,906 2,821,771 558,135
Police 11,747,876 11,787,614 11,714,266 73,348
Public Works 4,073,845 4,422,263 2,955,597 1,466,666
Parks and Recreation 8,022,850 8,590,551 7,458,574 1,131,977
Capital Outlay - - 849,620 (849,620)
Debt Service
Principal - - 44,931 (44,931)
Interest - - 36,214 (36,214)
Total Expenditures 39,435,240 41,336,387 37,463,259 3,873,128
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES 435,519 612,781 1,917,664 1,304,883
OTHER FINANCING
SOURCES (USES)
Proceeds from
Sale of Capital Assets - - 86,670 86,670
Insurance Proceeds - - 216,874 216,874
Transfers Out (3,700,000) (3,700,000) (3,700,000) -
Total Other Financing
Sources (Uses) (3,700,000) (3,700,000) (3,396,456) 303,544
NET CHANGE IN FUND BALANCE (3,264,481) (3,087,219) (1,478,792) 1,608,427
Fund Balance - Beginning of Year,
as Restated 13,209,311 13,508,953 13,508,953 -
FUND BALANCE - END OF YEAR 9,944,830$ 10,421,734$ 12,030,161$ 1,608,427$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE – OPEN SPACE FUND
YEAR ENDED DECEMBER 31, 2020
(39)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Intergovernmental 1,200,000$ 1,200,000$ 1,442,148$ 242,148$
Charges for Services 778,070 778,070 349,621 (428,449)
Grants 250,000 250,000 - (250,000)
Investment Income 10,000 10,000 5,837 (4,163)
Miscellaneous - 120,000 10,000 (110,000)
Total Revenues 2,238,070 2,358,070 1,807,606 (550,464)
EXPENDITURES
Current
Parks and Recreation 2,016,941 2,048,533 519,590 1,528,943
Capital Outlay - - 12,002 (12,002)
Total Expenditures 2,016,941 2,048,533 531,592 1,516,941
NET CHANGE IN FUND BALANCE 221,129 309,537 1,276,014 966,477
Fund Balance - Beginning of Year 924,170 2,363,094 2,363,094 -
FUND BALANCE - END OF YEAR 1,145,299$ 2,672,631$ 3,639,108$ 966,477$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE – INVESTING 4 THE FUTURE FUND
YEAR ENDED DECEMBER 31, 2020
(40)
Original Variance
Original and Final Positive
Budget Budget Actual (Negative)
REVENUES
Taxes 4,294,616$ 4,294,616$ 4,423,892$ 129,276$
Investment Income 400,000 400,000 223,899 (176,101)
Miscellaneous 1,673,890 1,673,890 287,208 (1,386,682)
Total Revenues 6,368,506 6,368,506 4,934,999 (1,433,507)
EXPENDITURES
Current
General Government - 1,266,642 1,085,172 181,470
Capital Outlay 11,611,008 17,591,970 12,206,847 5,385,123
Debt Service
Principal 2,565,000 2,565,000 2,565,000 -
Interest 933,300 933,300 934,700 (1,400)
Total Expenditures 15,109,308 22,356,912 16,791,719 5,565,193
NET CHANGE IN FUND BALANCE (8,740,802) (15,988,406) (11,856,720) 4,131,686
Fund Balance - Beginning of Year 13,774,087 20,410,711 20,410,711 -
FUND BALANCE - END OF YEAR 5,033,285$ 4,422,305$ 8,553,991$ 4,131,686$
CITY OF WHEAT RIDGE
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
DECEMBER 31, 2020
(41)
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.
(42)
SUPPLEMENTARY INFORMATION
CI
T
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W
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1
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3
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6
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6
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1,580,374 $
Ac
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- 14,266
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1,594,640 $
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- 13,433
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- 21,446
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- 788,255
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- 94,335
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1,594,640 $
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Ch
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Fi
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177 638,338
EX
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- 466,180
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321,809
To
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17
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2
4
3
46
6
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794,916
EX
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S
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(
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7
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8
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(2
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34
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5
5
6
(1
5
0
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3
8
9
)
(156,578)
OT
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F
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A
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(
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)
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f
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100,000
Tr
a
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f
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-
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--
NE
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C
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A
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B
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7
(2
8
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15
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(2
0
0
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0
7
6
)
34
,
5
5
6
(5
0
,
3
8
9
)
(56,578)
Fu
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d
B
a
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a
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s
-
B
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i
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a
r
37
,
0
0
9
94
,
6
2
3
62
8
,
6
4
3
49
2
,
2
9
4
23
9
,
6
0
8
13
7
,
5
9
5
1,629,772
FU
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B
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A
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-
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37
,
0
1
6
$
94
,
3
3
5
$
78
8
,
2
5
5
$
29
2
,
2
1
8
$
27
4
,
1
6
4
$
87,206
$
1,573,194 $
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
POLICE INVESTIGATION FUND
YEAR ENDED DECEMBER 31, 2020
(45)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Investment Income 45$ 7$ (38)$
Miscellaneous - - -
Total Revenues 45 7 (38)
EXPENDITURES
Current
Police 20,000 - 20,000
NET CHANGE IN FUND BALANCE (19,955) 7 19,962
Fund Balance - Beginning of Year 37,009 37,009 -
FUND BALANCE - END OF YEAR 17,054$ 37,016$ 19,962$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
MUNICIPAL COURT FUND
YEAR ENDED DECEMBER 31, 2020
(46)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Fines and Forfeitures 12,500$ 6,575$ (5,925)$
Investment Income 750 64 (686)
Total Revenues 13,250 6,639 (6,611)
EXPENDITURES
Current
General Government 36,000 6,927 29,073
NET CHANGE IN FUND BALANCE (22,750) (288) 22,462
Fund Balance - Beginning of Year 83,138 94,623 11,485
FUND BALANCE - END OF YEAR 60,388$ 94,335$ 33,947$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
CONSERVATION TRUST FUND
YEAR ENDED DECEMBER 31, 2020
(47)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Intergovernmental 320,000$ 320,000$ 323,951$ 3,951$
Investment Income 20,000 20,000 6,904 (13,096)
Total Revenues 340,000 340,000 330,855 (9,145)
EXPENDITURES
Current
Parks and Recreation 321,950 334,750 - 334,750
Capital Outlay 500,000 500,000 171,243 328,757
Total Expenditures 821,950 834,750 171,243 663,507
NET CHANGE IN FUND BALANCE (481,950) (494,750) 159,612 654,362
Fund Balance - Beginning of Year 524,545 628,643 628,643 -
FUND BALANCE - END OF YEAR 42,595$ 133,893$ 788,255$ 654,362$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
CRIME PREVENTION FUND
YEAR ENDED DECEMBER 31, 2020
(48)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Lodgers Taxes 420,000$ 254,341$ (165,659)$
Fines and Forfeitures 20,000 11,363 (8,637)
Investment Income 7,000 100 (6,900)
Miscellaneous - 300 300
Total Revenues 447,000 266,104 (180,896)
EXPENDITURES
Current
Police 613,215 466,180 147,035
NET CHANGE IN FUND BALANCE (166,215) (200,076) (33,861)
Fund Balance - Beginning of Year 442,972 492,294 49,322
FUND BALANCE - END OF YEAR 276,757$ 292,218$ 15,461$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
PUBLIC ART FUND
YEAR ENDED DECEMBER 31, 2020
(49)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Use Taxes 9,000$ 24,089$ 15,089$
Intergovernmental - - -
Charges for Services 453,400 10,351 (443,049)
Investment Income 1,000 116 (884)
Total Revenues 463,400 34,556 (428,844)
EXPENDITURES
Current
Parks and Recreation 450,000 - 450,000
NET CHANGE IN FUND BALANCE 13,400 34,556 21,156
Fund Balance - Beginning of Year 239,608 239,608 -
FUND BALANCE - END OF YEAR 253,008$ 274,164$ 21,156$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
EQUIPMENT REPLACEMENT FUND
YEAR ENDED DECEMBER 31, 2020
(50)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Investment Income 2,000$ 2,000$ 177$ (1,823)$
EXPENDITURES
Capital Outlay 64,125 164,125 150,566 13,559
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (62,125) (162,125) (150,389) 11,736
OTHER FINANCIAL SOURCES
Transfers In 100,000 100,000 100,000 -
NET CHANGE IN FUND BALANCE 37,875 (62,125) (50,389) 11,736
Fund Balance - Beginning of Year 129,441 137,595 137,595 -
FUND BALANCE - END OF YEAR 167,316$ 75,470$ 87,206$ 11,736$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
CAPITAL PROJECTS FUND
YEAR ENDED DECEMBER 31, 2020
(51)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Lodgers Taxes 310,000$ 310,000$ 169,561$ (140,439)$
Intergovernmental 14,146,059 14,146,059 4,955,543 (9,190,516)
Charges for Services - - 23,414 23,414
Investment Income 10,000 10,000 8,375 (1,625)
Miscellaneous 165,000 165,000 - (165,000)
Total Revenues 14,631,059 14,631,059 5,156,893 (9,474,166)
EXPENDITURES
Public Works - - 168 (168)
Capital Outlay 18,361,877 18,479,290 4,849,017 13,630,273
Total Expenditures 18,361,877 18,479,290 4,849,185 13,630,105
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (3,730,818) (3,848,231) 307,708 4,155,939
OTHER FINANCIAL SOURCES
Transfers In 3,600,000 3,600,000 3,600,000 -
NET CHANGE IN FUND BALANCE (130,818) (248,231) 3,907,708 4,155,939
Fund Balance - Beginning of Year 254,015 53,477 53,477 -
FUND BALANCE - END OF YEAR 123,197$ (194,754)$ 3,961,185$ 4,155,939$
CITY OF WHEAT RIDGE
BALANCE SHEET
COMPONENT UNIT – URBAN RENEWAL AUTHORITY
DECEMBER 31, 2020
(52)
ASSETS
Cash and Investments 2,154,500$
Restricted Cash and Investments 946,116
Accounts Receivable 185,249
Property Taxes Receivable 1,850,373
Property Held for Resale 330,299
Total Assets 5,466,537$
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE
Liabilities
Accounts Payable 718,470$
Deferred Inflows of Resources
Property Taxes 1,850,373
Fund Balance
Nonspendable Property Held for Resale 330,299
Restricted for Debt Service 946,116
Unrestricted, Unassigned 1,621,279
Total Fund Balance 2,897,694
Total Liabilities, Deferred Inflows of Resources and Fund Balance 5,466,537$
Amounts Reported for the Component Unit in the
Statement of Net Position are Different Because:
Total Fund Balance of Component Unit 2,897,694$
Capital assets used in governmental activities are not current financial
resources, and therefore, are not reported in governmental funds. 4,999,880
Long-term liabilities are not due and payable in the current year,
and therefore, are not reported in governmental funds.
Notes Payable (7,892,084)
Accrued Interest (84,832)
Total Net Position of Component Unit (79,342)$
CITY OF WHEAT RIDGE
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
COMPONENT UNIT – URBAN RENEWAL AUTHORITY
YEAR ENDED DECEMBER 31, 2020
(53)
REVENUES
Property Tax Increment 1,171,292$
Sales Tax Increment 870,716
Intergovernmental 300,000
Investment Income 10,950
Total Revenues 2,352,958
EXPENDITURES
Current
Community Development 31,478
Capital Outlay 2,337,607
Debt Service
Principal 295,000
Interest 334,971
Total Expenditures 2,999,056
NET CHANGE IN FUND BALANCE (646,098)
Fund Balance - Beginning of year 3,543,792
FUND BALANCE - END OF YEAR 2,897,694$
Amounts Reported for the Component Unit in the
Statement of Activities are Different Because:
Net Change in Fund Balance of Component Unit (646,098)$
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. 295,000
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. 27,151
Change in Net Position of Component Unit (323,947)$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
WHEAT RIDGE URBAN RENEWAL AUTHORITY
YEAR ENDED DECEMBER 31, 2020
(54)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Property Tax Increment 660,000$ 916,000$ 1,171,292$ 255,292$
Sales Tax Increment 1,065,356 612,595 870,716 258,121
Intergovernmental 400,000 300,000 300,000 -
Sale of Property -355,219 - (355,219)
Investment Income 13,000 13,000 10,950 (2,050)
Total Revenues 2,138,356 2,196,814 2,352,958 156,144
EXPENDITURES
Current
Community Development 857,400 194,600 31,478 163,122
Capital Outlay 3,191,429 1,279,000 2,337,607 (1,058,607)
Debt Service
Principal 295,000 2,295,000 295,000 2,000,000
Interest 334,971 980,000 334,971 645,029
Total Expenditures 4,678,800 4,748,600 2,999,056 1,749,544
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (2,540,444) (2,551,786) (646,098) 1,905,688
NET CHANGE IN FUND BALANCE (2,540,444) (2,551,786) (646,098) 1,905,688
Fund Balance - Beginning of Year 4,240,110 4,240,110 3,543,792 (696,318)
FUND BALANCE - END OF YEAR 1,699,666$ 1,688,324$ 2,897,694$ 1,209,370$
STATE COMPLIANCE
(55)
CITY OF WHEAT RIDGE
LOCAL HIGHWAY FINANCE REPORT
YEAR ENDED DECEMBER 31, 2020
(56)
City or County:
WHEAT RIDGE
YEAR ENDING :
44,166
This Information From The Records Of The City of Wheat Ridge: Prepared By: Mark Colvin, FinanceManager
Phone: 303-235-2817
A.Local B.Local C.Receipts from D. Receipts from
Motor-Fuel Motor-Vehicle State Highway- Federal Highway
Taxes Taxes User Taxes Administration
1.Total receipts available
2.Minus amount used for collection expenses
3.Minus amount used for nonhighway purposes
4.Minus amount used for mass transit
5. Remainder used for highway purposes
AMOUNT AMOUNT
A.Receipts from local sources:A.Local highway disbursements:
1. Local highway-user taxes 1. Capital outlay (from page 2)4,130,229
a.Motor Fuel (from Item I.A.5.)2. Maintenance:1,619,009
b. Motor Vehicle (from Item I.B.5.)3.Road and street services:
c. Total (a.+b.)a.Traffic control operations 49,681
2.General fund appropriations b.Snow and ice removal 22,988
3. Other local imposts (from page 2)2,861,174 c. Other
4.Miscellaneous local receipts (from page 2)593,339 d. Total (a. through c.)72,669
5.Transfers from toll facilities 4. General administration & miscellaneous 640,767
6. Proceeds of sale of bonds and notes:5. Highway law enforcement and safety 2,873,085
a. Bonds - Original Issues 6.Total (1 through 5)9,335,759
b. Bonds - Refunding Issues B.Debt service on local obligations:
c.Notes 1.Bonds:
d. Total (a. + b. + c.)a.Interest
7.Total (1 through 6)3,454,513 b.Redemption
B.Private Contributions - c. Total (a. + b.)-
C. Receipts from State government 2.Notes:
(from page 2)919,072 a.Interest
D.Receipts from Federal Government b.Redemption
(from page 2)4,962,175 c.Total (a. + b.)-
E.Total receipts (A.7 + B + C + D)9,335,760 3.Total (1.c + 2.c)9,335,760
C. Payments to State for highways
D. Payments to toll facilities
E.Total disbursements (A.6 + B.3 + C + D)11,601,571
Opening Debt Amount Issued Redemptions Closing Debt
A. Bonds (Total)-
1. Bonds (Refunding Portion)
B. Notes (Total)-
A. Beginning Balance B.Total Receipts C.Total Disbursements D.Ending Balance E.Reconciliation
- 9,335,760 9,335,760 - -
Notes and Comments:
FORM FHWA-536 (Rev. 1-05)(Next Page)
LOCAL HIGHWAY FINANCE REPORT
I.DISPOSITION OF HIGHWAY-USER REVENUES AVAILABLE FOR LOCAL GOVERNMENT EXPENDITURE
ITEM
III. DISBURSEMENTS FOR ROAD
V.LOCAL ROAD AND STREET FUND BALANCE
ITEM
II. RECEIPTS FOR ROAD AND STREET PURPOSES
IV.LOCAL HIGHWAY DEBT STATUS
(Show all entries at par)
ITEM
AND STREET PURPOSES
CITY OF WHEAT RIDGE
LOCAL HIGHWAY FINANCE REPORT
YEAR ENDED DECEMBER 31, 2020
(57)
City or County:
WHEAT RIDGE
YEAR ENDING :
December 2020
AMOUNT AMOUNT
A.3. Other local imposts: A.4. Miscellaneous local receipts:
a. Property Taxes and Assessments 1,106,625 a.Interest on investments
b.Other local imposts:b.Traffic Fines & Penalities 156,194
1.Sales Taxes 1,754,549 c.Parking Garage Fees
2.Infrastructure & Impact Fees d.Parking Meter Fees
3.Liens e. Sale of Surplus Property
4.Licenses f.Charges for Services 265,203
5.Specific Ownership &/or Other g.Other Misc. Receipts 11,519
6.Total (1. through 5.)1,754,549 h.Other 160,423
c.Total (a. + b.)2,861,174 i.Total (a. through h.)593,339
(Carry forward to page 1) (Carry forward to page 1)
AMOUNT AMOUNT
C. Receipts from State Government D.Receipts from Federal Government
1.Highway-user taxes 919,072 1.FHWA (from Item I.D.5.)
2.State general funds 2.Other Federal agencies:
3.Other State funds:a.Forest Service
a.State bond proceeds b.FEMA
b.Project Match c.HUD
c.Motor Vehicle Registrations d.Federal Transit Admin 4,962,175
d.Other - Local Government 0 e.U.S. Corps of Engineers
e.Other (Specify)f. Other Federal
f.Total (a. through e.)0 g.Total (a. through f.)4,962,175
4.Total (1. + 2. + 3.f)919,072 3.Total (1. + 2.g)
(Carry forward to page 1)
ON NATIONAL OFF NATIONAL
HIGHWAY HIGHWAY TOTAL
SYSTEM SYSTEM
(a) (b) (c)
A.1. Capital outlay:
a. Right-Of-Way Costs 2,500,206 2,500,206
b.Engineering Costs 1,565,353 1,565,353
c.Construction:
(1). New Facilities 0
(2). Capacity Improvements 0
(3). System Preservation 0
(4). System Enhancement & Operation 64,669 64,669
(5). Total Construction (1) + (2) + (3) + (4)64,669 0 64,669
d. Total Capital Outlay (Lines 1.a. + 1.b. + 1.c.5)4,130,229 0 4,130,229
(Carry forward to page 1)
Notes and Comments:
FORM FHWA-536 (Rev.1-05)
III.DISBURSEMENTS FOR ROAD AND STREET PURPOSES - DETAIL
II.RECEIPTS FOR ROAD AND STREET PURPOSES - DETAIL
LOCAL HIGHWAY FINANCE REPORT
ITEM ITEM
ITEM ITEM
(58)
FEDERAL COMPLIANCE – SINGLE AUDIT
CLA is an independent member of Nexia International, a leading, global network of independent
accounting and consulting firms. See nexia.com/member‐firm‐disclaimer for details.
(59)
CliftonLarsonAllen LLP
CLAconnect.com
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
Wheat Ridge, Colorado
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, 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, 2020,
and the related notes to the financial statements, which collectively comprise the City’s basic financial
statements, and have issued our report thereon dated July 2, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City'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 City’s internal
control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
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. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness yet important enough to merit attention by those charged
with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(60)
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on
the financial statements. However, providing an opinion on compliance with those provisions was not
an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests
disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity’s internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the entity’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
a
CliftonLarsonAllen LLP
Broomfield, Colorado
July 2, 2021
CLA is an independent member of Nexia International, a leading, global network of independent
accounting and consulting firms. See nexia.com/member‐firm‐disclaimer for details.
(61)
CliftonLarsonAllen LLP
CLAconnect.com
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR
FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE
REQUIRED BY THE UNIFORM GUIDANCE
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
Wheat Ridge, Colorado
Report on Compliance for Each Major Federal Program
We have audited the City of Wheat Ridge, Colorado’s compliance with the types of compliance
requirements described in the OMB Compliance Supplement that could have a direct and material
effect on each of the City’s major federal programs for the year ended December 31, 2020. The City’s
major federal programs are identified in the summary of auditors’ results section of the accompanying
schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and
conditions of its federal awards applicable to its federal programs.
Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the City’s major federal programs
based on our audit of the types of compliance requirements referred to above. We conducted our audit
of compliance in accordance with auditing standards generally accepted in the United States of
America; the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code
of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance
require that we plan and perform the audit to obtain reasonable assurance about whether
noncompliance with the types of compliance requirements referred to above that could have a direct
and material effect on a major federal program occurred. An audit includes examining, on a test basis,
evidence about the City’s compliance with those requirements and performing such other procedures
as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major
federal program. However, our audit does not provide a legal determination of the City’s compliance.
Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for
the year ended December 31, 2020.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(62)
Report on Internal Control Over Compliance
Management of the City of Wheat Ridge, Colorado is responsible for establishing and maintaining
effective internal control over compliance with the types of compliance requirements referred to above.
In planning and performing our audit of compliance, we considered the City’s internal control over
compliance with the types of requirements that could have a direct and material effect on each major
federal program to determine the auditing procedures that are appropriate in the circumstances for the
purpose of expressing an opinion on compliance for each major federal program and to test and report
on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of
expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not
express an opinion on the effectiveness of the City’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance
requirement of a federal program on a timely basis. A material weakness in internal control over
compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such
that there is a reasonable possibility that material noncompliance with a type of compliance requirement
of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant
deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in
internal control over compliance with a type of compliance requirement of a federal program that is less
severe than a material weakness in internal control over compliance, yet important enough to merit
attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be material weaknesses or significant deficiencies. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However,
material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of
the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
a
CliftonLarsonAllen LLP
Broomfield, Colorado
July 2, 2021
CITY OF WHEAT RIDGE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED DECEMBER 31, 2020
(63)
Federal Pass-Through
Federal Grantor/Pass through Grantor/CFDA Grantor's Federal
Program or Cluster Title Number Number Expenditures
Executive Office of the President
High Intensity Drug Trafficking Areas Program 95.001 37,395$
Total Executive Office of the President Programs 37,395
Department of Justice
Passed Through the Colorado Division of Criminal Justice
Bullet Proof Vest 16.607 4,069
Total Department of Justice Programs 4,069
Department of Treasury
Passed Through Jefferson County, Colorado
COVID-19 Coronavirus Relief Fund 21.019 2,463,142
Total Department of Treasury 2,463,142
Department of Transportation
Passed Through the Colorado Department of Transportation
Highway Planning and Construction 20.205 16-HA1-ZH-00035 4,094,214
Total Department of Transportation 4,094,214
Total Expenditures of Federal Awards 6,598,820$
See accompanying notes to the Schedule of Expenditures of Federal Awards
CITY OF WHEAT RIDGE
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED DECEMBER 31, 2020
(64)
NOTE 1 BASIS OF ACCOUNTING
The schedule of expenditures of federal awards is prepared on the modified accrual basis of
accounting. Expenditures are recognized when they become a demand on current available financial
resources. Encumbrances are used during the year for budgetary control purposes and lapse at fiscal
year-end. The information in this Schedule is presented in accordance with the requirements of 2
CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance).
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance for all
awards with the exception of CFDA 21.019, which follows criteria determined by the Department of
Treasury for allowability of costs. Under these principles, certain types of expenditures are not
allowable or are limited as to reimbursement.
NOTE 3 INDIRECT COST RATE
The City has not elected to use the 10-percent de minimis indirect cost rate as allowed under the
Uniform Guidance.
NOTE 4 SUBRECIPIENTS
The City did not have subrecipients of federal awards for the year ended December 31, 2020.
CITY OF WHEAT RIDGE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED DECEMBER 31, 2020
(65)
Section I – Summary of Auditors’ Results
Financial Statements
1.Type of auditors’ report issued: Unmodified
2.Internal control over financial reporting:
Material weakness(es) identified? yes x no
Significant deficiency(ies) identified? yes x none reported
3.Noncompliance material to financial
statements noted? yes x no
Federal Awards
1.Internal control over major federal programs:
Material weakness(es) identified? yes x no
Significant deficiency(ies) identified? yes x none reported
2. Type of auditors’ report issued on
compliance for major federal programs:Unmodified
3.Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200.516(a)? yes x no
Identification of Major Federal Programs
CFDA Number(s) Name of Federal Program or Cluster
20.205 Highway Planning and Construction
21.109 Coronavirus Relief Fund
Dollar threshold used to distinguish between
Type A and Type B programs: $ 750,000
Auditee qualified as low-risk auditee? yes x no
CITY OF WHEAT RIDGE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED DECEMBER 31, 2020
(66)
Section II – Financial Statement Findings
Our audit did not disclose any matters required to be reported in accordance with Government Auditing
Standards.
Section III – Findings and Questioned Costs – Major Federal Programs
Our audit did not disclose any matters required to be reported in accordance with 2 CFR 200.516(a).
ITEM NO: 3
DATE: August 9, 2021 REQUEST FOR CITY COUNCIL ACTION
TITLE: RESOLUTION NO. 39-2021 - RESOLUTION ACCEPTING
TITLE TO REAL PROPERTY WITHIN THE CITY OF
WHEAT RIDGE PUBLIC HEARING ORDINANCES FOR 1ST READING
BIDS/MOTIONS ORDINANCES FOR 2ND READING RESOLUTIONS QUASI-JUDICIAL: YES NO
_______________________________ ______________________________ City Attorney City Manager ISSUE:
The City has received a Commissioners Deed from Jefferson County conveying property within the City boundaries adjacent to Simms Street. The City Attorney and staff recommend approval of this resolution accepting title. PRIOR ACTION:
None FINANCIAL IMPACT: None
BACKGROUND: In 1955, Jefferson County accepted two deeds for property which is now located within the City limits of Wheat Ridge. One was a one-foot strip of land as described in the deed recorded at Book 899, Page 598 of the Jefferson County Real Property Records, and the second is an
adjacent 24-foot strip of land as described in the deed recorded at Book 899, Page 599 of the
Jefferson County Real Property Records (the “1955 Deeds”).
CAF – Accepting Title to Real Property August 9, 2021
Page 2
The 1955 Deeds do not specifically state the property was transferred for right of way purposes, as a result, upon the incorporation of the City of Wheat Ridge in 1969, the property described in
the 1955 Deeds remained under the ownership of the County.
Both the City and the County believe the property was intended to be utilized for right of way purposes, as evidenced by their designation of the property in the 1955 Deeds and 2003 Fightmaster Subdivision as Simms Street.
The City received from Jefferson County a Commissioners Deed dated June 23, 2021, conveying
the strip of land to the City for right of way purposes.
RECOMMENDATION: Staff and the City Attorney recommend adoption of the Resolution accepting title to the property.
RECOMMENDED MOTIONS;
"I move to approve Resolution No. 39-2021, a resolution accepting title to real property within the City of Wheat Ridge.” Or
"I move to postpone indefinitely Resolution No. 39-2021, a resolution accepting title to real property within the City of Wheat Ridge for the following reason(s) ________________."
REPORT PREPARED BY:
Gerald Dahl, City Attorney Patrick Goff, City Manager ATTACHMENTS:
1. Resolution 39-2021
2. Exhibit A - Commissioners Deed 3. Resolution of Board of County Commissioners
CITY OF WHEAT RIDGE, COLORADO RESOLUTION NO. 39 Series of 2021
TITILE: A RESOLUTION ACCEPTING TITLE TO REAL PROPERTY WITHIN THE CITY OF WHEAT RIDGE
WHEREAS, the City of Wheat Ridge is a home rule municipality operating under
a charter approved by its electors and governed by its City Council; and
WHEREAS, the City Council is authorized to acquire and dispose of real property
for municipal purposes; and
WHEREAS, the City has received from Jefferson County a Commissioner’s Deed, conveying a strip of real property wholly contained within the City; and
WHEREAS, the Council finds it appropriate to accept ownership of this property.
NOW, THEREFORE, BE IT RESOLVED by the Wheat Ridge City Council:
Section 1. The Commissioners Deed to the City from Jefferson County dated
June 23, 2021, and the real property thereby conveyed for municipal right of way purposes, a copy of which is attached as Exhibit A, is hereby accepted, and the Mayor is authorized and directed to execute acceptance of the same.
Section 2. Effective date. This Resolution shall be effective upon approval by the
City Council and electronic signature by the Mayor.
DONE AND RESOLVED this 9th day of August 2021.
Bud Starker, Mayor
ATTEST:
__
Stephen Kirkpatrick, City Clerk
ATTACHMENT 1
EXHIBIT A
Commissioners Deed
[copy attached]
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A
A
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3
ITEM NO: 4 DATE: August 9, 2021
REQUEST FOR CITY COUNCIL ACTION
TITLE: RESOLUTION 40-2021 – 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 2, 2021
PUBLIC HEARING ORDINANCES FOR 1ST READING BIDS/MOTIONS ORDINANCES FOR 2ND READING RESOLUTIONS QUASI-JUDICIAL: YES NO
_______________________________ ______________________________ City Clerk City Manager
ISSUE: The City of Wheat Ridge will participate in a coordinated election on November 2, 2021. The attached Resolution and Intergovernmental Agreement must be executed and forwarded to Jefferson County by Tuesday, August 24th. 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. He shall act as the primary liaison between the City of Wheat Ridge
and the Contact Officer for the County Clerk and Recorder. 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 40-2021, a resolution authorizing an Intergovernmental Agreement with the County of Jefferson regarding the administration of the respective duties concerning the conduct of the coordinated election to be held on November 2,
2021.
Or, “I move postpone indefinitely Resolution 40-2021, a resolution authorizing an Intergovernmental
Agreement with the County of Jefferson regarding the administration of the respective duties
concerning the conduct of the coordinated election to be held on November 2, 2021 for the following reason(s) _________________.” REPORT PREPARED BY:
Stephen Kirkpatrick, City Clerk
Patrick Goff, City Manager ATTACHMENTS: 1. Resolution 40-2021
2. Exhibit A - Intergovernmental Agreement
CITY OF WHEAT RIDGE, COLORADO RESOLUTION NO. 40 SERIES of 2021
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 2, 2021
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 2, 2021 (“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 County Clerk and the City Clerk 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 2, 2021 (“IGA”), attached hereto as Exhibit A.
Section 2. For the purposes of the November 2, 2021 election and to carry out the directive of the IGA, the City shall utilize the provisions of the Uniform Election Code of 1992.
DONE AND RESOLVED on this 9th day of August 2021.
ATTACHMENT 1
Bud Starker, Mayor
ATTEST: ___________________ Stephen Kirkpatrick, City Clerk
TM19-2965 Page 1 of 14 Municipal/Town – Candidates only
INTERGOVERNMENTAL AGREEMENT FOR ELECTION COORDINATION
THIS INTERGOVERNMENTAL AGREEMENT FOR ELECTION COORDINATION (this “Agreement”), dated for reference purposes only this day of , 2021, is by and between the CLERK AND RECORDER FOR THE COUNTY OF JEFFERSON, STATE OF
COLORADO (“County Clerk”) and the(the “Jurisdiction,” and together with the County Clerk, the “Parties.”)
RECITALS
A.The County Clerk and the Jurisdiction are authorized to conduct elections under Colorado
law.
B.The Parties wish to coordinate the administration of their respective election matters at the
upcoming election to be held on November 2, 2021 (the “Election”);
C.This Agreement sets forth the Parties’ respective duties and responsibilities in connection
with the preparation for, and conduct of, the Election.
AGREEMENT
In consideration of the foregoing recitals and the mutual covenants and promises herein contained,
the Parties agree as follows:
1.Definitions. Capitalized terms not otherwise defined herein shall have the meanings set
forth below:
a.“Applicable Law” means all law applicable to the Election, including, without
limitation, the Colorado Constitution, the Uniform Election Code (as defined below),
UOCAVA (as defined below) and the Rules (as defined below).
b.“Ballot Box” means a locked and secured container meeting the requirements of
Applicable Law in which ballots may be deposited.
c.“Ballot Issue” shall have the meaning ascribed to that term in C.R.S. § 1-1-104(2.3).
d.“Ballot Issue Notice” shall have the meaning ascribed to that term in C.R.S. § 1-1-
104(2.5).
e. “Ballot Measure” means any Ballot Issue or Ballot Question.
f.“Ballot Question” shall the meaning ascribed to that term in C.R.S. § 1-1-104(2.7).
g.“Election Audit” means a risk-limiting audit performed in accordance with the
requirements of C.R.S. § 1-7-515.
h.“Election Canvass” means the process of reconciling the ballots cast in the Election
to the ballots counted, which is performed in accordance with the requirements of
C.R.S. § 1-10-101, et seq.
i.“Notice Packet” means a packet containing Ballot Issue Notices prepared and mailed
to eligible voters in accordance with Applicable Law and the terms of this Agreement.
EXHIBIT A
ATTACHMENT 2
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j.“Precinct” means an area with established boundaries within the Jurisdiction used to
establish election districts.
k.“Rules” means the current rules and regulations governing election procedures
adopted by the Colorado Secretary of State, including any amendments adopted after
execution of this Agreement.
l.“Shared Election Costs” means all costs incurred by the County Clerk in connection
with the Election that are eligible to be shared between the County Clerk and the
Jurisdiction. Shared Election Costs include, without limitation, all costs incurred by
the County related to temporary election staff (such as election judges), including
training and onboarding costs, regular County Clerk employee overtime costs related
to the Election, costs for support, maintenance, handling and delivery of Election
equipment, hardware and software, costs of preparing minority language sample
ballots and Notice Packets, costs of Election forms, materials, supplies and postage,
and costs of Election Day meals.
m.“Uniform Election Code” means Title 1 of the Colorado Revised Statutes.
n.“UOCAVA” means the Uniformed and Overseas Citizens Absentee Voting Act, 52
U.S.C. § 20301, et seq., as incorporated in Colorado pursuant to C.R.S. 1-8.3-101, et
seq.
2.Term. The term of this Agreement shall commence on the date it is validly executed by
both Parties and shall continue until all obligations of both Parties under the Agreement
have been completed.
3.Designation of Coordinated Election Official. The Parties agree that the County Clerk
shall serve as the “Coordinated Election Official” for the Election. As the Coordinated
Election Official, the County Clerk shall conduct the Election on behalf of the Jurisdiction
and shall be responsible for performing such duties as are assigned to a Coordinated
Election Official under Applicable Law, except to the extent specifically modified herein.
4. Designation of Liaisons.
a.Each Party designates the individuals listed below as its liaison and alternate liaison
hereunder.
County Clerk Liaison
Cynthia Rasor, Project Coordinator
Jefferson County Elections Division
3500 Illinois Street, Suite 1100
Golden, CO 80401
Direct Phone: (303) 271-8115
Office Phone: (303) 271-8111
Email: logistics@jeffco.us
Alternate County Clerk Liaison
Drake Rambke, Elections Director
Jefferson County Elections Division
3500 Illinois Street, Suite 1100
Golden, CO 80401
Direct Phone: (303) 271-8108
Office Phone: (303) 271-8111
Email: drambke@jeffco.us
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Jurisdiction Liaison Alternate Jurisdiction Liaison
Name Name
Title/Office Title/Office
Address Address
City, State, Zip Code City, State, Zip Code
Direct Phone Number Direct Phone Number
Office Phone Number Office Phone Number
Email Email
b. The County Clerk Liaison shall act as the County Clerk’s primary liaison with the Jurisdiction for the Election and shall have primary responsibility for performance of
the County Clerk’s obligations hereunder. In the event the Jurisdiction needs immediate assistance and the Election Liaison is unavailable, the Jurisdiction shall contact the Alternate County Clerk Liaison.
c. The Jurisdiction Liaison shall act as the Jurisdiction’s primary liaison with the County
Clerk for the Election and shall have primary responsibility for the performance of
the Jurisdiction’s obligations hereunder. In the event the County Clerk needs
immediate assistance and the Jurisdiction Liaison is unavailable, the County Clerk
shall contact the Alternate Jurisdiction Liaison.
5. Notices. All correspondence and notices required to be given under this Agreement shall
be delivered to the Parties’ respective liaisons identified above at the addresses listed above
and shall be deemed received: (1) three days after the same is mailed by first class, certified
mail; (2) immediately upon hand delivery; or (3) immediately upon email transmission, if
transmitted on a business day and during normal business hours of the recipient, and
otherwise on the next business day following transmission.
6. Mail Ballot Election. The Election shall be held on November 2, 2021 (“Election Day”)
and shall be conducted as a mail ballot election in accordance with the procedures of the
Mail Ballot Election Act, C.R.S. § 1-7.5-101, et seq.
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7. Jurisdictional Limitation. If the Jurisdiction encompasses territory outside of Jefferson
County, Colorado, this Agreement shall be construed to apply only to that portion of the
Jurisdiction that falls within Jefferson County.
8. Responsibilities of the Parties. The Jurisdiction and County Clerk shall perform the
following responsibilities in connection with the preparation for, and conduct of, the
Election, in accordance with the terms of this Agreement and Applicable Law:
a. Execution and Documentation of Authority. On or before August 24, 2021, the
Jurisdiction shall email the County Clerk:
i. a PDF of this Agreement validly executed by the Jurisdiction; and
ii. a copy of a duly-passed resolution stating that the Jurisdiction will coordinate
with the County Clerk in the Election in accordance with the terms of this
Agreement and the Uniform Election Code and authorizing the Jurisdiction to
enter into this Agreement. The email shall be sent to logistics@jeffco.us.
b. Election Preparation and Support
i. VSPCs. The County Clerk shall establish, staff, equip and operate all Voter
Service Polling Centers.
ii. Election Judges. The County Clerk shall engage, train and coordinate the
scheduling of all election judges.
iii. Equipment and Supplies. The County Clerk shall obtain all necessary
equipment and supplies to conduct the Election, including all voting equipment,
ballots and forms.
iv. Ballot Boxes. The County Clerk shall establish, maintain, and collect ballots
from all Ballot Boxes.
1) The Jurisdiction shall not take any action that would prevent voters from
accessing any Ballot Box twenty-four hours per day during the period
beginning September 28, 2021 and ending November 17, 2021.
v. Ballot Counting Process. The County Clerk shall (1) establish, staff, equip and
operate a centralized ballot counting location for the Election, (2) establish ballot
counting procedures for the Election; and (3) establish backup ballot counting
procedures and sites for ballot counting in the event its ballot counting
equipment fails during the Election.
vi. Voter Support. The County Clerk shall provide telephone and in-person support
to voters during the early voting period and from 7:00 a.m. to 7:00 p.m. on
Election Day.
vii. Election Notices. The County Clerk shall publish all Election notices required
by Applicable Law.
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1) The Jurisdiction shall not publish any notice related to the Election without
first obtaining the approval of the County Clerk. To request approval to
publish a notice the Jurisdiction shall provide the County Clerk with all
relevant information related to the proposed publication, including a copy
of the proposed notice, at least one (1) week prior to the Jurisdiction’s
deadline for submitting the proposed notice to the publisher. The
Jurisdiction shall bear full responsibility for any Election notices published
without the County Clerk’s approval and shall comply with all instructions
issued by the County Clerk to remedy any incorrect or improper notices.
c. Logic and Accuracy Test. The County Clerk shall prepare for and conduct the Logic
and Accuracy Test (“LAT”).
1) If the Jurisdiction chooses to attend and observe the LAT for the Election,
the Jurisdiction Liaison shall submit the name of the Jurisdiction’s observer
in writing to the County Clerk on or before 3:00 p.m. on September 20,
2021. If the Jurisdiction fails to meet this deadline, the County Clerk shall
deem the failure to be a decision by the Jurisdiction not to observe the LAT
and will act on behalf of the Jurisdiction, as appropriate.
d. Candidate Voice Messages. The Jurisdiction shall inform all candidates running for
office in the Jurisdiction to call the County Clerk at (303) 271-8115 between August
27, 2021 and 3:00 p.m. on September 3, 2021 and leave a message containing the
following information:
i. The proper pronunciation of the candidate’s name;
ii. The title of the office that the candidate is running for; and
iii. The name of the Jurisdiction that the office is part of.
e. Certification of Jurisdiction Ballot Measures. The Jurisdiction shall be responsible
for certifying, and for taking all actions required by Applicable Law to certify, any
Ballot Measures included on the Jurisdiction’s ballot certification (including both
Ballot Measures referred by the Jurisdiction itself and citizen-initiated Ballot
Measures affecting the Jurisdiction).
f. Ballot Preparation
i. No later than 3:00 p.m. on September 3, 2021, the Jurisdiction shall
electronically submit its ballot certification to the County Clerk via text
document (preferably Microsoft Word – no PDF). If the Jurisdiction fails to
submit the ballot certification by the above deadline, the ballot certification may
not be accepted by the County Clerk.
1) The Jurisdiction’s ballot certification shall include all of the races,
candidates and contests that will be presented to the Jurisdiction’s voters
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in the Election, including the text of all Ballot Measures, in the exact order
that they need to appear on the ballot.
2) The ballot certification shall not be embedded in an email and shall not
contain any extraordinary (unique) formatting. Examples of extraordinary
(unique) formatting not permitted in the ballot certification include, but are
not limited to: (a) text boxes; (b) charts; (c) spreadsheets; (d) strikeouts; (e)
bolding; and (f) symbols.
3) The Jurisdiction shall proofread the language of any Ballot Measures that
appear in the ballot certification prior to sending it to the County Clerk for
initial text lay out. The Jurisdiction shall be solely responsible for ensuring
the legality and accuracy of all Ballot Measure language.
4) The Jurisdiction shall not assign a ballot number to any Ballot Measure.
The County Clerk shall determine the numbering of all Ballot Measures
and will provide the Jurisdiction with the ballot number after ballot
certification.
ii. Upon receipt of the ballot certification from the Jurisdiction, the County Clerk
will:
1) Consolidate the ballot certification content received from all Jurisdictions
and organize it into the structure in which it will appear on the printed
ballot(s);
2) Determine the numbering of all Ballot Measures; and
3) Provide a document containing the Jurisdiction’s final draft ballot printing
layout and text to the Jurisdiction, with instructions to perform a final
review and provide final approval by a date set forth in the instructions.
4) The County Clerk reserves the right to change the content of the
Jurisdiction’s ballot certification (other than candidate name/ballot
question content) in order to ensure ballot consistency.
iii. Upon receipt of the final draft ballot layout from the County Clerk, the
Jurisdiction shall perform a final review and proofread of the ballot layout and
provide final approval to the County Clerk by the deadline included in the
instructions sent to the Jurisdiction.
iv. On or before October 15, 2021, the County Clerk shall print and mail the initial
wave of ballots to each address in Jefferson County at which one or more active,
registered Jefferson County voter resides, together with voter instructions,
outgoing envelope, return envelope and any other items required by Applicable
Law.
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v. From October 15, 2021 through the 8-day registration cutoff, the County Clerk
shall mail supplemental ballots to active, registered Jefferson County voters who
were not included in the initial mailing.
g. Preparation of Minority Language Sample Ballots and Notice Packets
i. The County Clerk may, in its discretion, prepare (1) sample ballots containing
all of the races, candidates and contests available to Jefferson County voters
translated into languages other than English, and/or (2) Notice Packets
containing all of the Ballot Issue Notices available to Jefferson County voters
translated into languages other English, and make such sample ballots and
Notice Packets available to Jefferson County voters on the County Clerk’s
public website, at Voter Service Polling Centers, and at such other locations as
the County Clerk determines.
ii. If the County Clerk prepares minority language sample ballots and/or Notice
Packets, the County Clerk will (1) have the translations performed by
professional translators; and (2) provide the Jurisdiction with a copy of its
translated ballot and Notice Packet content, upon request.
iii. If the County Clerk prepares minority language sample ballots and/or Notice
Packets, the County Clerk shall have the discretion to determine the language(s),
format and content of the minority language sample ballot(s) and Notice
Packet(s), provided the County Clerk complies with Applicable Law.
iv. The Jurisdiction agrees to release the County Clerk from all claims it may have
relating to the County Clerk’s translation of the Jurisdiction’s ballot and Notice
Packet content (including, without limitation, all claims relating to the accuracy
of the translation) provided that the County Clerk (a) has the translation
performed by a professional translator qualified to translate the content; and (b)
otherwise complies with Applicable Law.
h. Ballot Counting / Result Reporting
i. The County Clerk shall count all ballots received during the Election voting
period.
ii. Between 7:00 p.m. and 8:00 p.m., and between 8:00 p.m. and 9:00 p.m., on
Election Day, the County Clerk shall upload unofficial Election results to the
Election Night Reporting (“ENR”) system (unless the Secretary of State waives
or modifies these deadlines).
iii. Upon completion of the Election Canvass on November 24, 2021, the County
Clerk shall upload a Jurisdiction-wide summary of the official Election results
to the ENR system.
iv. On December 10, 2021 if there is a recount affecting the County, or on
December 3, 2021 if there is not a recount affecting the County, the County
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Clerk shall upload official Precinct or District-level Election results to its public
website and make these results available to the Jurisdiction upon request.
i. Election Audit. On or before November 23, 2021, the County Clerk, in collaboration
with the Election audit board(s), shall conduct, assist and oversee the Election Audit.
i. If the Jurisdiction chooses to attend and observe the Election Audit, the
Jurisdiction shall submit the name of the Jurisdiction’s observer to the County
Clerk on or before 3:00 p.m. on October 12, 2021. If the Jurisdiction fails to
meet this deadline, the County Clerk shall deem the failure to be a decision by
the Jurisdiction not to observe the Election Audit and will act on behalf of the
Jurisdiction, as appropriate.
j. Election Canvass. On or before November 24, 2021, the County Clerk shall instruct
and oversee the board of canvassers, who are responsible for conducting an Election
Canvass and certifying the official abstract of votes cast for all candidates and Ballot
Measures in the Election.
i. If the Jurisdiction chooses to attend and observe the Election Canvass, the
Jurisdiction shall submit the name of the Jurisdiction’s representative to the
County Clerk on or before 3:00 p.m. on October 12, 2021. If the Jurisdiction
fails to meet this deadline, the County Clerk shall deem the failure to be a
decision by the Jurisdiction not to observe the Election Canvass and will act on
behalf of the Jurisdiction, as appropriate.
k. Election Recount. The County Clerk shall conduct an Election recount, if required
by Applicable Law.
9. Duties Subject to Jurisdiction Performance. The responsibility of the County Clerk to
perform the duties set forth above are contingent upon the Jurisdiction’s performance of its
own duties hereunder. The County Clerk shall not be responsible for failing to meet any
deadlines for mailing the Notice Packet if such failure was caused by the Jurisdiction’s
failure to timely submit the required information in a form required by this Agreement and
Applicable Law.
10. Compliance with Deadlines. The County Clerk may provide the Jurisdiction with a
schedule of Election-related dates and deadlines. If the County Clerk provides such a
schedule, the Jurisdiction shall comply with the deadlines included therein.
11. Withdrawal/Cancellation
a. The Jurisdiction may cancel an election of persons to office or withdraw a Ballot
Measure only as permitted by Applicable Law.
b. If the Jurisdiction resolves to cancel an election to office or withdraw a Ballot
Measure, the Jurisdiction shall do the following:
i. Provide the County Clerk with written notice of such determination
immediately;
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ii. Provide public notice by publication of such cancellation or withdrawal as
required by Applicable Law; and
iii. Pay the County Clerk its actual costs incurred in connection with the cancelled
election or withdrawn Ballot Measure, which may include costs incurred by the
County Clerk both before and after receipt of the Jurisdiction’s notice of
cancellation or withdrawal. Such payment shall be due within thirty (30) days
after the Jurisdiction’s receipt of an invoice from the County Clerk for such
payment.
12. Recordkeeping. The County Clerk shall store all Election records, including but not
limited to all voted and unvoted ballots, voter affidavits, and Election Canvass and results
reports.
13. Use and Confidentiality of Voter Records. The Jurisdiction shall be responsible for
ensuring that any voter records received by the Jurisdiction are used for the sole purpose
of performing its duties described herein. The Jurisdiction shall ensure that all voter records
are maintained in accordance with the requirements of Applicable Law, including, without
limitation, the Colorado Open Records Act, C.R.S. §§ 24-72-200.1, et seq.
14. Payment of Shared Election Costs. The Jurisdiction shall reimburse the County Clerk
for the Jurisdiction’s pro-rated share of the Shared Election Costs. The Jurisdiction’s share
of the Shared Election Costs shall be calculated in accordance with the formulas set forth
in Exhibit A to this Agreement. The Jurisdiction’s payment of its share of the Shared
Election Costs shall be due within thirty (30) days after the Jurisdiction’s receipt of an
invoice from the County Clerk for such payment. Any amount not paid by the above-
referenced deadline will be subject to an interest charge equal to (a) 1.5% per month; or
(b) the highest rate permitted by law, whichever is lower.
15. Miscellaneous Provisions
a. Amendment. This Agreement may not be modified or amended except in writing
signed by the Parties.
b. Entire Agreement. This Agreement and its exhibits constitute the entire agreement
between the Parties as to the subject matter hereof and supersede all prior or
contemporaneous agreements, proposals, negotiations, understandings,
representations and all other communications, both oral and written, between the
Parties.
c. Indemnification. The Parties understand and agree that liability for claims for injuries
to persons or property arising out of the acts or omissions of either party is controlled
and limited by the Colorado Constitution, the Colorado Governmental Immunity Act
(C.R.S. § 24-10-101, et seq.) and the Risk Management Act (C.R.S. § 24-30-1501, et
seq.). Each party shall be responsible for any and all claims incurred as a result of any
alleged act or omission of the said party and its employees, which occurred or is
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alleged to have occurred during the performance of their duties within the scope of
their employment, except where such acts or omissions are willful and wonton.
d. Conflict with Law. In the event that any provision in this Agreement conflicts with
Applicable Law, this Agreement shall be modified to conform thereto.
e. Time of Essence. Time is of the essence in the performance of this Agreement. Any
deadlines or other time limits set forth in Applicable Law shall apply to completion
of the tasks required by this Agreement.
f. No Third-Party Beneficiaries. Enforcement of the terms and conditions of this
Agreement and all rights of action relating to such enforcement shall be strictly
reserved to the Parties, and nothing contained in this Agreement shall give or allow
any such claim or right of action by any other person or entity not a party to this
Agreement.
g. Further Assurances. The Parties shall execute any other documents and to take any
other action necessary to carry out the intent of this Agreement.
h. Governing Law; Jurisdiction & Venue. This Agreement and the rights of the Parties
under it will be governed by, and construed in accordance with, the laws of the State
of Colorado, without regard to the conflicts of laws and rules of Colorado. The courts
of the State of Colorado shall have sole and exclusive jurisdiction of any disputes or
litigation arising under this Agreement. Venue for any and all legal actions arising
under this Agreement shall lie in the District Court in and for the County of Jefferson,
State of Colorado.
i. Headings. The section headings in this Agreement are for reference only and shall
not affect the interpretation or meaning of any provision of this Agreement.
j. Severability. If any provision of this Agreement is declared by a court of competent
jurisdiction to be invalid, void or unenforceable, such provision shall be deemed to
be severable, and all other provisions of this Agreement shall remain fully
enforceable, and this Agreement shall be interpreted in all respects as if such provision
were omitted.
k. Immunities Preserved. It is the intention of the Parties that this Agreement shall not
be construed as a contractual waiver of any immunities or defenses provided by the
Colorado Governmental Immunities Act, § 24-10-101, C.R.S., et seq.
l. Execution by Counterparts; Electronic Signatures. This Agreement may be executed
in two or more counterparts, each of which shall be deemed an original, but all of
which shall constitute one and the same instrument. The Parties approve the use of
electronic signatures for execution of this Agreement. All documents must be
properly notarized, if applicable. All use of electronic signatures shall be governed by
the Uniform Electronic Transactions Acts, C.R.S. §§ 24-71.3-101 to -121.
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The Parties hereto have signed this Agreement as of the date indicated below.
JURISDICTION:
By:
Name/Title:
Date:
JURISDICTION LEGAL COUNSEL – OPTIONAL
By:
Name/Title:
Date:
COUNTY CLERK:
CLERK AND RECORDER FOR THE
COUNTY OF JEFFERSON,
STATE OF COLORADO
By:
George Stern, Jefferson County Clerk & Recorder
Date:
APPROVED AS TO FORM:
Jean R. Biondi
Assistant County Attorney
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EXHIBIT A
Shared Election Costs are divided into “TABOR Election Costs” and “Non-TABOR Election
Costs.” TABOR Election Costs are the costs of printing and mailing Notice Packets and are
allocated among only those jurisdictions that have Ballot Issues subject to TABOR, in accordance
with Section I below. Non-TABOR Election Costs are all other Shared Election Costs and are
allocated among all coordinating jurisdictions in accordance with Section II below.
Please note that the dollar amounts used in this Exhibit A are for illustration purposes only and do
not reflect actual or estimated costs of the Election.
I. Allocation of TABOR Election Costs
This section only applies to Jurisdictions with Ballot Issues subject to TABOR.
The costs incurred by County Clerk during the Election for printing and mailing Notice Packets
(the “TABOR Election Costs”) are allocated among jurisdictions that have Ballot Issues subject to
TABOR as follows:
1. First, the County Clerk ascertains the total printing and mailing costs for each unique
Notice Packet version.
a. Example: The County Clerk incurred costs of $400 to print and mail Notice Packet
Version 1.
2. Next, the County Clerk divides the printing and mailing costs for each unique Notice
Packet version by the total number of jurisdictions that used that version.
a. Example: Notice Packet Version 1 was used by four jurisdictions, so each of these
jurisdictions is allocated one-quarter (¼) of the costs for Version 1, or $100 each.
3. Finally, the County Clerk calculates each jurisdiction’s total share of the TABOR Election
Costs by adding up its allocated costs for each Notice Packet version that the jurisdiction
used.
a. Example: Jurisdiction C used three unique Notice Packet versions in the Election,
and was allocated costs of $100, $250 and $350 for each version, respectively, so
Jurisdiction C’s total share of the TABOR Election Costs equals $700.
II. Allocation of Non-TABOR Election Costs
All Shared Election Costs besides the costs of printing and mailing Notice Packets (the “Non-
TABOR Election Costs”) are allocated among all coordinating jurisdictions as follows:
1. First, the County Clerk ascertains the total Non-TABOR Election Costs incurred during
the Election.
a. Example: The County Clerk incurred Shared Election Costs of $12,500 to
administer the Election, of which $2,500 was incurred to print and mail Notice
Packets, leaving a balance of $10,000 in Non-TABOR Election Costs.
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2. Next, the County Clerk subtracts from the Non-TABOR Election Costs all reimbursements
received by the County from the State of Colorado and other Election participants whose
reimbursements are determined by law.
a. Example: The County Clerk receives a reimbursement of $2,000 from the State of
Colorado for the Election. The County Clerk subtracts this amount from the
$10,000 in Non-TABOR Election Costs, leaving a balance of $8,000 in Non-
TABOR Election Costs to be allocated among coordinating jurisdictions.
3. Next, the County Clerk ascertains the number of voters who received each unique ballot
style used in the Election.
a. Example: Utilizing a computer program, the County Clerk ascertains that Ballot
Style 2 was delivered to 99 total voters.
4. Next, the County Clerk divides the number of voters who received each unique ballot style
by the number of jurisdictions that used that ballot style. Election participants whose
reimbursements are determined by law, such as the State of Colorado and the Scientific
and Cultural Facilities District, are disregarded for purposes of this calculation.
a. Example: Ballot Style 2 included content from the County, the State, Jurisdiction
B and Jurisdiction C. The State’s content is disregarded because its reimbursement
is calculated by statute, leaving the County, Jurisdiction B, and Jurisdiction C, who
are each allocated 33 voters for Ballot Style 2 (99 divided by 3).
5. Next, the County Clerk calculates each jurisdiction’s total number of voters by adding up
the total number of voters allocated to the jurisdiction for all ballot styles.
a. Example: Jurisdiction C had content on Ballot Styles 1, 2 and 3, and was allocated
50, 33 and 17 voters on each style, respectively, so Jurisdiction C is allocated a total
of 100 voters (50 plus 33 plus 17) for all ballot styles.
6. Next, the County Clerk calculates the percentage of Non-TABOR Election Costs that each
jurisdiction is responsible for by dividing that jurisdiction’s total voter allocation by the
total number of voters who were provided ballots by the County Clerk in the Election.
a. Example: The County Clerk provided ballots to a total of 10,000 voters in the
Election, of which Jurisdiction C was allocated 100 total voters, so Jurisdiction C
is responsible for 1% (100 divided by 10,000) of the balance of Non-TABOR
Election Costs remaining after subtracting out reimbursements from the State of
Colorado and other Election participants whose reimbursements are determined by
law.
7. Finally, the County Clerk calculates each jurisdiction’s share of the Non-TABOR Election
Costs by multiplying its percentage responsibility by the total amount of Non-TABOR
Election Costs incurred by the County minus all reimbursements from the State of
Colorado and other Election participants whose reimbursements are determined by law.
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a. Example: Jurisdiction C’s share of the Non-TABOR Election Costs is 1% of the
$8,000 balance of Non-TABOR Election Costs, or $80 ($8,000 multiplied by .01).
III. Calculation of Total Amount Due
1. The County calculates the total amount due from each coordinating jurisdiction by adding
the Jurisdiction’s share of the Non-TABOR Election Costs to the Jurisdiction’s share of
the TABOR Election costs (if the Jurisdiction had a Ballot Issue subject to TABOR). Each
jurisdiction is assessed a minimum of $1,000, so if this total is less than $1,000, the
jurisdiction would be assessed $1,000.
a. Example: Jurisdiction C owes $700 in TABOR Election Costs and $80 in Non-
TABOR Election Costs, which totals $780. Because this amount is less than the
$1000 minimum, Jurisdiction C would be assessed a total of $1,000 in Shared
Election Costs.