HomeMy WebLinkAbout09-12-22 City Council MeetingAGENDA
CITY COUNCIL MEETING
CITY OF WHEAT RIDGE, COLORADO
September 12, 2022
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 the City Council or City staff will be physically present at the
Municipal building for this meeting. The public may participate in these ways:
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noon on September 12, 2022).
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CALL TO ORDER
PLEDGE OF ALLEGIANCE
ROLL CALL OF MEMBERS
APPROVAL OF AGENDA
CITY COUNCIL AGENDA: September 12, 2022 Page -2-
PROCLAMATIONS AND CEREMONIES
• 2022 Constitution Week – 16-22 of September
PUBLICS’ RIGHT TO SPEAK
a. Public may speak on any matter not on the Agenda for a maximum of 3 minutes
under Publics’ 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.
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
NONE
PUBLIC HEARINGS AND ORDINANCES ON SECOND READING
1. Council Bill No. 17-2022 – an ordinance amending Section 21-30 of the Wheat
Ridge Code of Laws concerning performance warranty and guarantee for work in
the public rights-of-way.
ORDINANCES ON FIRST READING
NONE
DECISIONS, RESOLUTIONS, AND MOTIONS
2. Presentation and acceptance of 2021 Financial Audit
3. Motion to approve payment for Recreation Center boiler
CITY MANAGER’S MATTERS
CITY ATTORNEY’S MATTERS
ELECTED OFFICIALS’ MATTERS
2022 Constitution Week Proclamation
“We the People of the United States, in Order to form a more perfect Union, establish Justice,
insure domestic Tranquility, provide for the common defence, promote the general Welfare,
and secure the Blessings of Liberty to ourselves and our Posterity, do ordain and establish this
Constitution for the United States of America.” — Preamble to the Constitution of the United
States
On September 17, 1787, the Continental Congress approved and 39 men signed the
proposed Constitution for the United States of America, sending it to the states for ratification.
This document, once ratified, created the federal government, established its only legitimate
powers, and the boundaries within which said power could be exercised. As stated in Article
VI, Clause 2 of the Constitution, it is the supreme law of the land, joined only by laws of the
United States made in pursuance thereof and treaties made within the authority delegated to
the United States. As required by Article VI, Clause 3 of the Constitution of the United States,
all members of the legislatures and all executive and judicial officers of both the United States
and the several States are bound by oath or affirmation to support the Constitution of the
United States. However they are not the only ones with a duty to support the Constitution.
Federalist Papers author and first Chief Justice of the Supreme Court, John Jay, exhorted
“Every member of the State ought diligently to read and to study the constitution of his country,
and teach the rising generation to be free. By knowing their rights, they will sooner perceive
when they are violated, and be the better prepared to defend and assert them.” It is incumbent
on the people to read and study the Constitution of our country, so that we may defend and
assert our right.
Now, Therefore, I, Bud Starker, Mayor of the City of Wheat Ridge, do hereby designate the
week beginning September 16th, and ending September 22nd Two Thousand and Twenty
Two as Constitution Week; and I invite the people of the City of Wheat Ridge to observe that
week by taking Mr. Jay’s advice to read and study the Constitution of our country, and prepare
ourselves to defend and assert our rights against all those who would infringe on them,
whether foreign or domestic.
__________________________
Bud Starker, Mayor
______________________________
Steve Kirkpatrick, City Clerk
ITEM NO: 1
DATE: September 12, 2022
REQUEST FOR CITY COUNCIL ACTION
TITLE: COUNCIL BILL NO. 17-2022– AN ORDINANCE AMENDING
SECTION 21-30 OF THE WHEAT RIDGE CODE OF LAWS
CONCERNING PERFORMANCE WARRANTY AND
GUARANTEE FOR WORK IN PUBLIC RIGHTS-OF-WAY
PUBLIC HEARING ORDINANCES FOR 1ST READING (08/22/2022)
BIDS/MOTIONS ORDINANCES FOR 2ND READING (09/12/2022)
RESOLUTIONS
QUASI-JUDICIAL: YES NO
_____________________________
City Attorney City Manager
ISSUE:
Chapter 21 of the Code of Laws, entitled Streets and Sidewalks, regulates all construction and
operation in public rights-of-way (ROW). The Chapter was comprehensively revised in 2020. This
ordinance amends the required warranty period for public improvements from three years to two
years. This is sufficient for the City’s needs and is consistent with the requirements of many other
Denver area cities.
PRIOR ACTION:
Chapter 21 was comprehensively amended in 2020. City Council approved this ordinance on first
reading on August 22, 2022. A motion was made by Councilmember Ohm, and seconded by
Councilmember Stites, and was approved by a vote of 8 to 0.
FINANCIAL IMPACT:
No financial impact is anticipated with the proposed code change.
BACKGROUND:
Chapter 21 of the Code provides regulation and administration of construction and operation
activities in public ways and public ROW, which includes any public street, alley, sidewalk,
easement and any City-owned ROW or any other public property owned or controlled by the
Council Action Form – ROW Performance Warranty and Guarantee
September 12, 2022
Page 2
City and dedicated to public use. These provisions generally apply to repair work in the public
ROW, often associated with underground utility installation/repairs. Section 21-30 within
Chapter 21 provides for performance guarantee and warranty for work in public ROW.
Currently, Section 21- 30 requires a three (3) year warranty on such work. Many other cities
only require two (2) year warranties.
The subdivision regulations in Article IV of Chapter 26, allow the City to require security and
obtain a warranty for new public improvements associated with subdivisions. The time period
for these warranties is subject to the discretion of the Director of Community Development
through recordation of a Subdivision Improvement Agreement. Past and current practice has
been to obtain a 2-year warranty after initial acceptance.
The proposed ordinance would align current practice in the subdivision regulations with the
codified requirement in Chapter 21, pertaining to ROW permits. Reducing the City’s
requirement to two years still addresses the City’s needs while reducing cost burden on private
businesses.
RECOMMENDATIONS:
Staff is recommending approval of the attached ordinance.
RECOMMENDED MOTION:
“I move to approve Council Bill No. 17-2022, an ordinance amending Section 21-30 of the
Wheat Ridge Code of Laws concerning performance warranty and guarantee for work in
public rights-of way, on second reading, and that it take effect 15 days after final publication.”
Or,
“I move to postpone indefinitely Council Bill No. 17-2022, an ordinance amending Section 21- 30
of the Wheat Ridge Code of Laws concerning performance warranty and guarantee for work in
public rights-of way for the following reason(s) .”
REPORT PREPARED/REVIEWED BY:
Gerald Dahl, City Attorney
Allison Scheck, Acting City Manager / Administrative Services Director
ATTACHMENTS:
1. Council Bill No. 17-2022
CITY OF WHEAT RIDGE, COLORADO
INTRODUCED BY COUNCIL MEMBER
COUNCIL BILL NO. 17
ORDINANCE NO.
Series 2022
TITLE: AN ORDINANCE AMENDING SECTION 21-30 OF THE WHEAT
RIDGE CODE OF LAWS CONCERNING PERFORMANCE
WARRANTY AND GUARANTEE FOR WORK IN THE PUBLIC
RIGHTS-OF-WAY
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. § 31-23-101, 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, In the exercise of this authority, the Council has previously adopted
Code of Laws concerning streets and sidewalks; and
WHEREAS, the Council finds it necessary to amend Code Section 21-30 to
adjust the required warranty period for such work.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WHEAT RIDGE, COLORADO:
Section 1. Section 21-30 is amended to read as follows:
Sec. 21-30. - Performance warranty/guarantee.
(a) Any warranty made hereunder shall serve as security for the performance
of work necessary to repair the public rights-of-way if the permittee fails to
make the necessary repairs or to complete the work under the permit.
(b) The permittee, by acceptance of the permit, expressly warrants and
guarantees complete performance of the work in a manner acceptable to
the city and guarantees all work done for a period of TWO (2)three (3) years
after the date of probationary acceptance and agrees to maintain upon
demand and to make all necessary repairs during the TWOthree- year
period. This warranty shall include all repairs and actions needed as a result
of:
(1) Defects in workmanship;
(2) Settling of fills or excavations;
(3) Any unauthorized deviations from the approved plans and
specifications;
(4) Failure to barricade;
ATTACHMENT 1
(5) Failure to clean up during and after performance of the work;
(6) Any other violation of this chapter or the ordinances of the city.
(c) The TWOthree-year warranty period shall run from the date of the city's
probationary acceptance of the work. If repairs are required during the
TWOthree-year warranty period, those repairs need only be warranted until
the end of the initial TWOthree-year period starting with the date of
probationary acceptance. It is not necessary that a new TWOthree-year
warranty be provided for subsequent repairs after probationary acceptance.
(d) At any time prior to completion of the TWOthree-year warranty period, the
city may notify the permittee, in writing, of any needed repairs. Such repairs
shall be completed within twenty-four (24) hours if the defects are
determined by the city to be an imminent danger to the public health, safety
and welfare. Non-emergency repairs shall be completed within thirty (30)
calendar days after such notice.
(e) The warranty described in this section shall cover only those areas of work
undertaken by a permittee and not directly impacted by the work of any other
permittee or the city. In the event that a portion of work warranted by
permittee is subsequently impacted by work of another permittee or the city
during the warranty period, that other permittee or the city shall assume
responsibility for repair to the subsequently impacted section of rights-of-
way.
Section 2. Severability, Conflicting Ordinances Repealed. If any section,
subsection or clause of this Ordinance shall be deemed to be unconstitutional or
otherwise invalid, the validity of the remaining sections, subsections and clauses shall
not be affected thereby. All other ordinances or parts of ordinances in conflict with the
provisions of this Ordinance are hereby repealed.
Section 3. Effective Date. This Ordinance shall take effect fifteen (15) days
after final publication, as provided by Section 5.11 of the Charter.
INTROCUDED, RED, AND ADOPTED on first reading by a vote of 8 to 0 on
this 22nd day of August, 2022, 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 September 12, 2022 at 7 p.m., as a virtual meeting and in the
Council chambers, 7500 West 29th Avenue, Wheat Ridge, Colorado if allowed to
meet on that date due to COVID-19 restrictions.
READ, ADOPTED AND ORDERED PUBLISHED on second and final reading by
a vote of to , this day of , 2022.
SIGNED by the Mayor on this day of , 2022.
Bud Starker, Mayor
ATTEST:
Stephen Kirkpatrick, City Clerk
Approved as to Form
Gerald E. Dahl, City Attorney
First Publication: August 25, 2022
Second Publication: September 15,
2022
Effective Date: September 20, 2022
Published:
Jeffco Transcript and www.ci.wheatridge.co.us
ITEM NO: 2_
DATE: September 12, 2022
REQUEST FOR CITY COUNCIL ACTION
TITLE: MOTION TO ACCEPT THE 2021 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 2021, 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, 2021. 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 September 12, 2022 City
Council meeting to present the 2021 Financial Statements to Council for acceptance.
PRIOR ACTION:
None
FINANCIAL IMPACT:
The contract for audit services with CLA is for an amount of $38,375 inclusive of the single
audit for federal funds received and expended.
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:
Council Action Form – 2021 Financial Audit
September 12, 2022
Page 2
Accounting Policies
1. “No new accounting policies were adopted and the application of existing policies
was not changed during 2021.”
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 2021 Financial Statements from CliftonLarsonAllen.”
Or,
“I move to deny the acceptance of the 2021 Financial Statements from CliftonLarsonAllen for the
following reason(s) ___________________
REPORT PREPARED/REVIEWED BY:
Mark Colvin, Finance Manager
Allison Scheck, Acting City Manager/Administrative Services Director
ATTACHMENTS:
1. 2021 Governance Communication
2. 2021 Financial Statements
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.
CliftonLarsonAllen LLP
CLAconnect.com
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 (the City) as of and for the year ended December 31, 2021, and have issued our report
thereon dated August 31, 2022. We have previously communicated to you information about our
responsibilities under auditing standards generally accepted in the United States of America, as well as
certain information related to the planned scope and timing of our audit in our engagement letter dated
May 20, 2022. Professional standards also require that we communicate to you the following information
related to our audit.
Significant audit findings or issues
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 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
2021.
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 3 to 50 years.
Management’s estimate of claims liabilities, including claims payable and incurred but not
reported (IBNR) claims, are estimated based on past experience and with the assistance of third-
party actuaries, who utilize assumptions about inflation, recent claims, settlement trends, and
other economic factors.
Management’s estimate of the pollution remediation liability is based on estimates of the cost for
remediation costs. The estimate was reduced to zero as of December 31, 2021 based on the No
Action Determination approval received from the Colorado Department of Public Health and
Environment dated June 21, 2021.
ATTACHMENT 1
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
Page 2
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.
Significant unusual transactions
We identified no significant unusual transactions.
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 has corrected all such misstatements.
Corrected misstatements
None of the misstatements detected as a result of audit procedures and corrected by management were
material, either individually or in the aggregate, to the financial statements taken as a whole.
Disagreements with management
For purposes of this communication, a disagreement with management is a disagreement on 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 August 31, 2022.
Management consultations with other independent accountants
In some cases, management may decide to consult with other accountants about auditing and accounting
matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application
of an accounting principle to the entity’s financial statements or a determination of the type of auditors’
opinion that may be expressed on those statements, our professional standards require the consulting
accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge,
there were no such consultations with other accountants.
Significant issues discussed with management prior to engagement
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to engagement as the entity’s auditors. However, these
discussions occurred in the normal course of our professional relationship and our responses were not a
condition to our engagement.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
Page 3
Supplementary information in relation to the financial statements as a whole
With respect to the required supplementary information (RSI) accompanying the financial statements, we
made certain inquiries of management about the methods of preparing the RSI, including whether the
RSI has been measured and presented in accordance with prescribed guidelines, whether the methods
of measurement and preparation have been changed from the prior period and the reasons for any such
changes, and whether there were any significant assumptions or interpretations underlying the
measurement or presentation of the RSI. We compared the RSI for consistency with management’s
responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained during
the audit of the basic financial statements. Because these limited procedures do not provide sufficient
evidence, we did not express an opinion or provide any assurance on the RSI.
With respect to the combining and individual nonmajor fund financial statements, budgetary comparison
schedule – Police Investigation Fund, budgetary comparison schedule – Municipal Court Fund, budgetary
comparison schedule – Conservation Trust Fund, budgetary comparison schedule – Crime Prevention
Fund, budgetary comparison schedule – Public Art Fund, budgetary comparison schedule – Equipment
Replacement Fund, budgetary comparison schedule – Capital Projects Fund, balance sheet – Wheat
Ridge Urban Renewal Authority, statement of revenues, expenditures, and changes in fund balance –
Wheat Ridge Urban Renewal Authority, budgetary comparison schedule – Wheat Ridge Urban Renewal
Authority, local highway finance report, and 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 (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 August 31, 2022.
Other information included in annual reports
Other information (financial or nonfinancial information other than the financial statements and our
auditors’ report thereon) is being included in your annual report and is comprised of the listing of City
Officials. Our responsibility for other information included in your annual report does not extend beyond
the financial information identified in our opinion on the financial statements. We have no responsibility
for determining whether such other information is properly stated and do not have an obligation to perform
any procedures to corroborate other information contained in your annual report. We are required by
professional standards to read the other information included in your annual report and consider whether
a material inconsistency exists between the other information and the financial statements because the
credibility of the financial statements and our auditors’ report thereon may be undermined by material
inconsistencies between the audited financial statements and other information. If, based on the work
performed, we conclude that an uncorrected material misstatement of the other information exits, we are
required to describe it in our report. Our auditors’ report on the financial statements includes a separate
section, “Other Information,” which states we do not express an opinion or any form of assurance on the
other information included in the annual report. We did not identify any material inconsistencies between
the other information and the audited financial statements.
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. You are
responsible to provide us the opportunity to review such documents before issuance.
* * *
This communication is intended solely for the information and use of the Honorable Mayor, members of
City Council and management of City of Wheat Ridge and is not intended to be, and should not be, used
by anyone other than these specified parties.
CliftonLarsonAllen LLP
Greenwood Village, Colorado
August 31, 2022
ATTACHMENT 2
CITY OF WHEAT RIDGE
FINANCIAL STATEMENTS AND
SUPPLEMENTARY INFORMATION
YEAR ENDED DECEMBER 31, 2021
CITY OF WHEAT RIDGE
TABLE OF CONTENTS
YEAR ENDED DECEMBER 31, 2021
INTRODUCTORY SECTION
CITY OFFICIALS I
FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT 1
MANAGEMENT’S DISCUSSION AND ANALYSIS 5
BASIC FINANCIAL STATEMENTS
STATEMENT OF NET POSITION 16
STATEMENT OF ACTIVITIES 17
BALANCE SHEET – GOVERNMENTAL FUNDS 18
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO
THE STATEMENT OF NET POSITION 19
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES – GOVERNMENTAL FUNDS 20
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE
STATEMENT OF ACTIVITIES 21
NOTES TO FINANCIAL STATEMENTS 22
REQUIRED SUPPLEMENTARY INFORMATION
BUDGETARY COMPARISON SCHEDULE – GENERAL FUND 39
BUDGETARY COMPARISON SCHEDULE – OPEN SPACE FUND 40
BUDGETARY COMPARISON SCHEDULE – INVESTING 4 THE FUTURE FUND 41
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION 42
CITY OF WHEAT RIDGE
TABLE OF CONTENTS
YEAR ENDED DECEMBER 31, 2021
SUPPLEMENTARY INFORMATION
COMBINING BALANCE SHEET – NONMAJOR FUNDS 44
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES – NONMAJOR GOVERNMENTAL FUNDS 45
BUDGETARY COMPARISON SCHEDULE – POLICE INVESTIGATION FUND 46
BUDGETARY COMPARISON SCHEDULE – MUNICIPAL COURT FUND 47
BUDGETARY COMPARISON SCHEDULE – CONSERVATION TRUST FUND 48
BUDGETARY COMPARISON SCHEDULE – CRIME PREVENTION FUND 49
BUDGETARY COMPARISON SCHEDULE – PUBLIC ART FUND 50
BUDGETARY COMPARISON SCHEDULE – EQUIPMENT REPLACEMENT FUND 51
BUDGETARY COMPARISON SCHEDULE – CAPITAL PROJECTS FUND 52
BALANCE SHEET – WHEAT RIDGE URBAN RENEWAL AUTHORITY 53
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCE – WHEAT RIDGE URBAN RENEWAL AUTHORITY 54
BUDGETARY COMPARISON SCHEDULE – WHEAT RIDGE URBAN RENEWAL
AUTHORITY 55
STATE COMPLIANCE
LOCAL HIGHWAY FINANCE REPORT 57
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 60
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR
FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER
COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 62
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 65
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 66
SCHEDULE OF FINDINGS AND QUESTIONED COSTS 67
INTRODUCTORY SECTION
CITY OF WHEAT RIDGE
CITY OFFICIALS
DECEMBER 31, 2021
(I)
MAYOR
Bud Starker
CITY COUNCIL
District 1 District 2 District 3 District 4
Judy Hutchinson Rachel Hultin Korey Stites Leah Dozeman
Janeece Hoppe Scott Ohm 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
PROCUREMENT MANAGER Whitney Mugford-Smith
FINANCIAL SECTION
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.
CliftonLarsonAllen LLP
CLAconnect.com
(1)
INDEPENDENT AUDITORS’ REPORT
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
Wheat Ridge, Colorado
Report on the Audit of the Financial Statements
Opinions
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 (the City), as of and for the year ended December 31, 2021, and the related
notes to the financial statements, which collectively comprise the City’s basic financial statements as
listed in the table of contents.
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, as of December 31, 2021,
and the respective changes in financial position for the year then ended in accordance with accounting
principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States
of America (GAAS) and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. Our responsibilities under those
standards are further described in the Auditors’ Responsibilities for the Audit of the Financial
Statements section of our report. We are required to be independent of the City and to meet our other
ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and for 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.
In preparing the financial statements, management is required to evaluate whether there are conditions
or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue
as a going concern for 12 months beyond the financial statement date, including any currently known
information that may raise substantial doubt shortly thereafter.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(2)
Auditors’ Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government
Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a
material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is a substantial likelihood that, individually or in the
aggregate, they would influence the judgment made by a reasonable user based on the financial
statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due
to fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures
in the financial statements.
Obtain an understanding of internal control relevant to the audit 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 City’s internal control. Accordingly, no such opinion is
expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the City’s ability to continue as a going concern for a
reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control related
matters that we identified during the audit.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(3)
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, budgetary comparison schedule – General Fund, budgetary
comparison schedule – Open Space Fund, and budgetary comparison schedule – Investing 4 the
Future Fund be presented to supplement the basic financial statements. Such information is the
responsibility of management and, 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 GAAS, 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.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund
financial statements, budgetary comparison schedule – Police Investigation Fund, budgetary
comparison schedule – Municipal Court Fund, budgetary comparison schedule – Conservation Trust
Fund, budgetary comparison schedule – Crime Prevention Fund, budgetary comparison schedule –
Public Art Fund, budgetary comparison schedule – Equipment Replacement Fund, budgetary
comparison schedule – Capital Projects Fund, balance sheet – Wheat Ridge Urban Renewal Authority,
statement of revenues, expenditures, and changes in fund balance – Wheat Ridge Urban Renewal
Authority, budgetary comparison schedule – Wheat Ridge Urban Renewal Authority, local highway
finance report, and 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 are presented for purposes of additional analysis and are not a
required part of the basic financial statements. Such information is 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. The 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 GAAS. In our opinion, the combining and individual
nonmajor fund financial statements, budgetary comparison schedule – Police Investigation Fund,
budgetary comparison schedule – Municipal Court Fund, budgetary comparison schedule –
Conservation Trust Fund, budgetary comparison schedule – Crime Prevention Fund, budgetary
comparison schedule – Public Art Fund, budgetary comparison schedule – Equipment Replacement
Fund, budgetary comparison schedule – Capital Projects Fund, balance sheet – Wheat Ridge Urban
Renewal Authority, statement of revenues, expenditures, and changes in fund balance – Wheat Ridge
Urban Renewal Authority, budgetary comparison schedule – Wheat Ridge Urban Renewal Authority,
local highway finance report, and schedule of expenditures of federal awards is fairly stated, in all
material respects, in relation to the basic financial statements as a whole.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(4)
Other Information
Management is responsible for the other information included in the annual report. The other
information comprises the introductory section but does not include the basic financial statements and
our auditors’ report thereon. Our opinions on the basic financial statements do not cover the other
information, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and the
basic financial statements, or the other information otherwise appears to be materially misstated. If,
based on the work performed, we conclude that an uncorrected material misstatement of the other
information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
August 31, 2022, 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 results 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.
CliftonLarsonAllen LLP
Greenwood Village, Colorado
August 31, 2022
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2021
(5)
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, 2021. 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 2021 by $127.2 million (net position). Of this amount, $32.1 million
(unrestricted net position) may be used to meet the City’s ongoing obligations to residents and
creditors.
At the close of fiscal year 2021, the City of Wheat Ridge’s governmental funds reported
combined ending fund balances of $44.2 million, an increase of approximately $14.5 million
compared to the prior year. Approximately $17.2 million (39%), is available for spending at the
City’s discretion (unassigned fund balance).
At the end of the fiscal year 2021, unassigned fund balance for the General Fund was $17.2
million, or 46% of total General Fund expenditures.
General Fund actual revenues were $11.5 million more than final budgeted revenue for the
fiscal year 2021 and actual expenditures were $3.3 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 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 2021. 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, 2021
(6)
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 $127.2 million at the close of the 2021 fiscal year.
The largest portion of the City of Wheat Ridge’s net position (67%) 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 (8%) 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 ($32.1 million) may be used to meet the City’s obligations
to citizens and creditors.
At the end of the current fiscal year, the City of Wheat Ridge is able to report positive balances in net
position for the City as a whole. The same situation held true for the prior fiscal year.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2021
(7)
City of Wheat Ridge Net Position
2021 2020
Current and Other Assets 51,593,665$ 33,911,277$
Capital Assets 103,192,343 91,582,207
Total Assets 154,786,008 125,493,484
Other Liabilities 5,425,156 2,824,116
Long-Term Liabilities 20,848,939 23,836,303
Total Liabilities 26,274,095 26,660,419
Deferred Inflows of Resources 1,279,384 1,147,329
Net Position
Net Investment in Capital Assets 85,081,923 74,896,281
Restricted 10,088,419 9,100,455
Unrestricted 32,062,187 13,689,000
Total Net Position 127,232,529$ 97,685,736$
Governmental Activities
Changes in Net Position
Governmental activities.
Current and other assets increased 52% in 2021 primarily due to an increase in cash and
investments relating primarily to taxes and fees relating to a private-sector property
development, federal funding, and a reimbursement of public infrastructure expenditures from
the Clear Creek Crossing development.
Capital assets increased by 13% due to construction in process primarily due to the public
infrastructure completed for the Clear Creek Crossing and the Wadsworth improvement
projects.
Long-term liabilities decreased mostly due to payments of principal and interest on Sales and
Use Tax Revenue Bonds Series 2017A.
Other Liabilities increased by 92% relating primarily to the timing of payment of construction
related liabilities, the City’s year-end payroll, and use tax rebates.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2021
(8)
City of Wheat Ridge Changes in Net Position
2021 2020
REVENUES
Program Revenues
Charges for Services 7,193,155$ 4,774,318$
Operating Grants and Contributions 5,917,179 4,139,682
Capital Grants and Contributions 19,128,650 6,207,250
General Revenues
Property Taxes 1,142,639 1,117,830
Sales Taxes 28,116,231 25,045,729
Use Taxes 7,395,649 5,936,103
Franchise Taxes 1,760,554 1,549,347
Lodgers Taxes 1,420,330 850,196
Other Taxes 807,265 741,664
Investment Income 29,275 410,583
Miscellaneous 922,675 710,835
Total Revenues 73,833,602 51,483,537
EXPENSES
General Government 12,108,719 11,720,416
Economic Development 1,615,013 1,854,486
Community Development 3,958,895 2,875,501
Police 12,541,836 12,533,220
Public Works 5,205,295 5,100,882
Parks and Recreation 8,306,779 9,423,226
Interest on Long-Term Debt 550,272 613,695
Total Expenses 44,286,809 44,121,426
CHANGE IN NET POSITION 29,546,793 7,362,111
Net Position - Beginning of Year 97,685,736 90,323,625
NET POSITION - END OF YEAR 127,232,529$ 97,685,736$
General Government expenses include budgets for the City Treasurer, Legislative Services, Financial
Services, City Manager, Economic Development, City Attorney, City Clerk’s Office, Municipal Court,
Administrative Services, Human Resources, Purchasing and Contracting, Information Technology and
Central Charges.
As a result of the strong financial recovery from the COVID-19 pandemic, Sales Tax, Use Tax,
Property Tax, Franchise Tax, Lodgers Tax, and Other Taxes increased by 15% compared to
2020.
Charges for Services increased 51% compared to 2020 primarily relating to an increase in
building permit and plan review fees relating to construction within the City’s boundaries.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2021
(9)
Operating Grants and Contributions increased 43% as a result of the increase in federal funding
received by the City from the Coronavirus State and Local Fiscal Recovery Funds under the
American Rescue Plan Act in 2021 compared to the Coronavirus Relief Fund received during
2020.
Capital Grants and Contributions increased 208% relating to grant revenue for the Wadsworth
improvement project and a reimbursement of public infrastructure expenditures from a private-
public developer related to the Clear Creek Crossing project.
Overall expenses remained consistent in 2021 compared to 2020, with less than a 1% increase.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
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 2021, the City of Wheat Ridge’s governmental funds reported combined
ending fund balances of $44.2 million, an increase of $14.5 million in comparison with the prior year.
Approximately 39% of this total amount ($17.2 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, 2021
(10)
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 $293,427
Capital Projects – Investing 4 the Future $5,096,313
Open space and parks $5,578,003
Police Investigations Fund $36,482
Crime Prevention Activities Fund $249,693
Government Access Channel $225,183
TABOR-mandated emergency reserves $1,900,000
or committed to:
Municipal Court Fund $93,804
Public Art Fund $370,313
or assigned to:
Capital Projects Fund $11,975,910
Capital Equipment Replacement Fund $83,860
The General Fund is the chief operating fund of the City of Wheat Ridge. At the end of fiscal year 2021,
unassigned fund balance of the General Fund was $17.2 million, while total General Fund balance
increased to approximately $20.7 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 46% of total General Fund expenditures, while total fund balance
represents 55% 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 2021 include Prospect
Park Phase 2 and the purchase of a parcel of land for open space development. At the end of 2021, the
Open Space Fund balance was $1.0 million higher than the prior year due to an increase in open space
revenue received from Jefferson County and an increase in developer fees in 2021 compared to 2020.
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 2020, capital outlays were
$5.0 million higher in 2021 primarily due to on-going expenditures relating to the Wadsworth
improvement project. Despite the increase in expenditures, fund balance of the Capital Projects Fund
increased by $4.0 million due to increased federal funding and a reimbursement of public infrastructure
expenditures from a public-private developer related to the Clear Creek Crossing 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 decreased significantly due to the completion of
project spending.
The City of Wheat Ridge has six non-major funds that are restricted for, committed to, and assigned to
a variety of purposes. The combined fund balance is $1.7 million, which is comparable to the fund
balance of $1.6 million in 2020.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2021
(11)
General Fund Budgetary Highlights
The original budget was amended by City Council for a total of $3,622,027 in supplemental budget
appropriations throughout the 2021 fiscal year. These amendments can be briefly summarized as
follows:
Supplemental Budget Appropriations: Organized from largest to smallest expenditure
$1,600,000 allocated for increased building inspection costs
$1,134,656 allocated for an increase in FTE, vehicle purchases, and other operating
expenditures that had been postponed due to 2020 COVID-related spending restrictions and re-
evaluated mid-year 2021
$193,903 allocated for re-encumbrance of 2020 encumbered funds
$187,402 allocated for the construction of an outdoor fitness court
$150,000 allocated for the Lutheran Campus Master Plan
$62,000 allocated for the purchase of an additional police vehicle
$60,000 allocated for pop-up patios along 38th Avenue
$50,000 allocated for an FTE for building inspections
$33,534 allocated for an adjustment to worker’s compensation insurance
$31,845 allocated for an FTE for licensing technician
$30,000 allocated for the hazardous tree removal program
$24,000 allocated for election services
$22,500 allocated for the Race and Equity Task Force
$14,940 allocated for the Pioneer Sod House planning and assessment
$13,797 allocated for Richards-Hart Estate planning and assessment
$13,450 allocated for the short-term rental management program
Actual tax revenue in the General Fund exceeded the final budgeted tax revenue by $5.7 million due to
stronger than expected economic growth and recovery from the COVID-19 pandemic during 2021.
Intergovernmental revenue exceeded budget by $4.2 million due to $4.1 million of Coronavirus State
and Local Recovery Funds received during 2021 under the American Rescue Plan Act.
The 2021 General Fund budget was adopted using $1,274,671 of the fund balance to balance the
budget and $1.3 million of the fund balance was transferred to the Capital Improvement Program for
capital projects. In addition, the final budget allocated $3.6 million of the fund balance for supplemental
budget appropriations as summarized above.
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, 2021 amounts to $103.2 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 additions during the 2021 fiscal year totaled $15.4 million and included the
following:
Land in the amount of $0.6 million
o Contributed land parcels relating to right of way
o Purchase of 4100 Gray Street for additional park space
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2021
(12)
Construction in Progress in the amount of $13.8 million
o Clear Creek Crossing
o Wadsworth improvement project
o City Hall on-going improvement projects
o Public improvement projects
Buildings and Structures in the amount of $0.1 million
o City Hall completed upgrades
Infrastructure in the amount of $0.1 million
o 38th and Kipling Intersection
o Bayou Ditch
Vehicles in the amount of $0.6 million
o Four Police Patrol vehicles
o Two Police Investigation vehicles
o Two Administrative Services vehicles
o One Community Development Inspections vehicle
o One Active Adult Center vehicle
o One Forestry bucket truck
Machinery and Equipment in the amount of $0.2 million
o License plate reader
o Server room equipment
o Electric vehicle charging stations
o Traffic signal upgrades
o School playground equipment
City of Wheat Ridge’s Capital Assets
(Net of Depreciation)
2021 2020
Land 16,861,934$ 16,259,787$
Artwork 196,795 196,795
Construction in Progress 44,690,800 31,556,759
Land Improvements 16,678,220 17,424,154
Buildings 9,577,337 9,612,976
Vehicles 2,784,553 2,660,146
Machinery and Equipment 1,941,561 2,153,783
Infrastructure 9,911,148 11,094,906
Software 35,477 69,552
Solar Power Capacity 514,518 553,349
Total Capital Assets 103,192,343$ 91,582,207$
Long-term debt. At the end of the 2021 fiscal year, the City of Wheat Ridge had total long-term debt
outstanding of $20.8 million. Of this amount, $3.5 million is due within one year. This total debt
represents future bond principal payable from the Investing 4 the Future sales and use tax bond fund,
future amortization of bond premium, 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.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2021
(13)
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.
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. In particular, lodgers’ taxes, a funding source for the General, Crime Prevention and
Capital Improvement Program funds fell to almost 50% of budget in 2020 but rebounded to pre-
pandemic levels in 2021. Recreation related charges were heavily impacted in 2020 and show
improvement in 2021, but not full recovery. Similarly, interest income, as budgeted, showed sharp
decreases in 2021 and is anticipated to grow in 2022. The City received 50% of its $7.9 million
allocation from the American Rescue Plan Act in 2021 and will receive the second half in 2022 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, a large Starbucks location and a renovation of Applejack
Wine and Spirits which is expected to result in incremental sales tax revenues.
The Corners at Wheat Ridge redevelopment project is nearly complete with only a few vacancies.
Unfortunately, in 2020, its major tenant, Lucky’s Market closed due to corporate financing. Negotiations
are in progress to backfill the site but likely with a non-traditional retail tenant that will not generate as
much sales tax as a grocer.
The Clear Creek Crossing project entitlements and public finance agreement were approved in 2018
and infrastructure construction is complete. 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) reimbursed the
City $9.8 million of approximately $10.1 million for the access ramp construction in 2021. LPMD will
reimburse the City for the access ramp balance plus $542,038 for the environmental assessment
expense in the coming years. The remaining reimbursement revenue has not been factored into the
2022 budget. Once the project is fully built out, sales tax, lodging, admissions and use tax revenue is
projected to total $1.8 million annually.
CITY OF WHEAT RIDGE
MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2021
(14)
Renewal Wheat Ridge (RWR), the City’s Urban Renewal Authority, issued tax-exempt bonds in
November 2021 to fund various capital projects within the I-70/Kipling Corridors Urban Renewal Plan
Area. The total bond issuance provided approximately $36 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 Plan 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.
The redeveloped Gold’s Marketplace site at 26th and Kipling has attracted several new businesses.
Esters Neighborhood Pub, Queen City Collective Coffee, Em’s Ice Cream, Illegal Petes and Live Slow
Brewing Co are all scheduled to open in 2022. The improvements have allowed existing tenants
Cosmo’s Dog Bakery & Pet Supplies and BP Run Co to expand 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 2022 fiscal year budget is $82.1 million. It includes a $44.26 million operating budget, a
$3.9 million Investing 4 the Future capital projects budget, a $5.9 million Renewal Wheat Ridge Bond
capital projects budget, a $21.8 million CIP budget and $6.4 million for special revenue budgets.
Requests for Information
This financial report is designed to provide a general overview of the City of Wheat Ridge’s finances for
those with an interest in the City’s finances. Questions concerning any of the information provided in
this report or requests for additional financial information should be addressed to:
Administrative Services Director
City of Wheat Ridge
7500 W. 29th Avenue
Wheat Ridge, Colorado 80033
(15)
BASIC FINANCIAL STATEMENTS
CITY OF WHEAT RIDGE
STATEMENT OF NET POSITION
DECEMBER 31, 2021
See accompanying Notes to Financial Statements.
(16)
Primary Component
Government Unit
Governmental Urban Renewal
Activities Authority
ASSETS
Cash and Investments 36,572,994$ 3,479,287$
Restricted Cash and Investments 5,030,410 42,836,537
Accounts Receivable 4,588,524 193,051
Property Taxes Receivable 1,279,384 2,476,375
Intergovernmental Receivables 2,743,926 -
Loans Receivable 1,085,000 -
Prepaid Items 293,427 -
Property Held for Resale - 330,299
Capital Assets, Not Being Depreciated 61,749,529 4,999,880
Capital Assets, Net of Depreciation 41,442,814 -
Total Assets 154,786,008 54,315,429
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND NET POSITION
LIABILITIES
Accounts Payable 3,930,639 689,693
Accrued Liabilities 984,566 -
Retainage Payable 18,849 -
Refundable Deposits 355,471 -
Unearned Revenues 67,860 -
Accrued Interest Payable 67,771 241,671
Noncurrent Liabilities:
Due Within One Year 3,487,481 1,062,697
Due in More than One Year 17,361,458 49,794,827
Total Liabilities 26,274,095 51,788,888
DEFERRED INFLOWS OF RESOURCES
Property Taxes 1,279,384 2,476,375
NET POSITION
Net Investment in Capital Assets 85,081,923 -
Restricted for:
Capital Projects 2,099,058 -
Open Space and Parks 5,578,003 -
Police Investigations 36,482 -
Crime Prevention Activities 249,693 -
Government Access Channel 225,183 -
Emergencies 1,900,000 -
Unrestricted 32,062,187 50,166
Total Net Position 127,232,529$ 50,166$
CITY OF WHEAT RIDGE
STATEMENT OF ACTIVITIES
YEAR ENDED DECEMBER 31, 2021
See accompanying Notes to Financial Statements.
(17)
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 12,108,719$ 624,411$ 4,193,045$ 34,209$ (7,257,054)$ -$
Economic
Development 1,615,013 - - - (1,615,013) -
Community
Development 3,958,895 3,399,895 24,443 - (534,557) -
Police 12,541,836 489,126 168,944 - (11,883,766) -
Public Works 5,205,295 320,217 1,530,747 17,222,328 13,867,997 -
Parks and Recreation 8,306,779 2,359,506 - 1,872,113 (4,075,160) -
Interest on
Long-Term Debt 550,272 - - - (550,272) -
Total Primary
Government 44,286,809$ 7,193,155$ 5,917,179$ 19,128,650$ (12,047,825) -
COMPONENT UNIT
Urban Renewal Authority 2,858,774$ -$ -$ -$ - (2,858,774)
GENERAL REVENUES
Property Taxes 1,142,639 1,835,231
Sales Taxes 28,116,231 905,899
Use Taxes 7,395,649 -
Franchise Taxes 1,760,554 -
Lodgers Taxes 1,420,330 -
Other Taxes 807,265 -
Investment Income 29,275 4,773
Total General Revenues 41,594,618 2,988,282
CHANGE IN NET POSITION 29,546,793 129,508
Net Position - Beginning of Year 97,685,736 (79,342)
NET POSITION - END OF YEAR 127,232,529$ 50,166$
Net (Expense) Revenue and
Change in Net Position
CITY OF WHEAT RIDGE
BALANCE SHEET – GOVERNMENTAL FUNDS
DECEMBER 31, 2021
See accompanying Notes to Financial Statements.
(18)
Other
Open Capital Investing 4 Governmental
General Space Projects the Future Funds Totals
ASSETS
Cash and Investments 17,997,523$ 4,494,304$ 12,323,394$ -$ 1,757,773$ 36,572,994$
Restricted Cash and Investments - - - 5,030,410 - 5,030,410
Accounts Receivable 3,942,365 - 29,371 572,732 44,056 4,588,524
Property Taxes Receivable 1,279,384 - - - - 1,279,384
Intergovernmental Receivables 313,217 446,110 1,984,599 - - 2,743,926
Loans Receivable 1,085,000 - - - - 1,085,000
Prepaid Items 293,427 - - - - 293,427
Total Assets 24,910,916$ 4,940,414$ 14,337,364$ 5,603,142$ 1,801,829$ 51,593,665$
LIABILITIES
Accounts Payable 1,533,097$ 242,411$ 1,595,233$ 506,829$ 53,069$ 3,930,639$
Accrued Liabilities 949,958 18,852 - - 15,756 984,566
Retainage Payable - - 18,849 - - 18,849
Refundable Deposits 355,471 - - - - 355,471
Unearned Revenues 67,860 - - - - 67,860
Total Liabilities 2,906,386 261,263 1,614,082 506,829 68,825 5,357,385
DEFERRED INFLOWS OF
RESOURCES
Property Taxes 1,279,384 - - - - 1,279,384
Grants - - 747,372 - - 747,372
Total Deferred Inflows
of Resources 1,279,384 - 747,372 - - 2,026,756
FUND BALANCES
Nonspendable:
Loans Receivable 1,085,000 - - - - 1,085,000
Prepaid Items 293,427 - - - - 293,427
Restricted for:
Capital Projects - - - 5,096,313 - 5,096,313
Open Space and Parks - 4,679,151 - - 898,852 5,578,003
Police Investigations - - - - 36,482 36,482
Crime Prevention Activities - - - - 249,693 249,693
Government Access Channel 225,183 - - - - 225,183
Emergencies 1,900,000 - - - - 1,900,000
Committed to:
Municipal Court - - - - 93,804 93,804
Public Art - - - - 370,313 370,313
Assigned to:
Capital Projects - - 11,975,910 - - 11,975,910
Equipment Replacement - - - - 83,860 83,860
Unassigned 17,221,536 - - - - 17,221,536
Total Fund Balances 20,725,146 4,679,151 11,975,910 5,096,313 1,733,004 44,209,524
Total Liabilities, Deferred
Inflows of Resources,
and Fund Balances 24,910,916$ 4,940,414$ 14,337,364$ 5,603,142$ 1,801,829$ 51,593,665$
CITY OF WHEAT RIDGE
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
DECEMBER 31, 2021
See accompanying Notes to Financial Statements.
(19)
Amounts report for governmental activities in the statement of net position are
different because:
Total Fund Balances of Governmental Funds 44,209,524$
Capital assets used in governmental activities are not current financial resources, and
therefore, are not reported in governmental funds. 103,192,343
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 747,372
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 (17,700,000)
Bond Premium (975,270)
Capital Lease Payable (532,251)
Accrued Compensated Absences (1,355,501)
Claims Payable (285,917)
Accrued Interest Payable (67,771)
Total Net Position of Governmental Activities 127,232,529$
CITY OF WHEAT RIDGE
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED DECEMBER 31, 2021
See accompanying Notes to Financial Statements.
(20)
Other
Open Capital Investing 4 Governmental
General Space Projects the Future Funds Totals
REVENUES
Taxes 34,885,124$ -$ 270,435$ 5,033,090$ 454,019$ 40,642,668$
Licenses and Permits 2,348,799 - - - - 2,348,799
Intergovernmental 5,889,584 1,872,113 16,273,732 - 407,421 24,442,850
Charges for Services 3,783,656 697,567 27,756 - 20,144 4,529,123
Fines and Forfeitures 295,424 - - - 19,809 315,233
Investment Income 20,405 131 63 7,640 1,036 29,275
Miscellaneous 548,359 40,175 - 306,791 - 895,325
Total Revenues 47,771,351 2,609,986 16,571,986 5,347,521 902,429 73,203,273
EXPENDITURES
Current:
General Government 11,358,771 - - 275,836 8,506 11,643,113
Economic Development 1,614,385 - - - - 1,614,385
Community Development 3,962,964 - - - - 3,962,964
Police 11,861,333 - - - 460,598 12,321,931
Public Works 2,465,959 - 45,510 - - 2,511,469
Parks and Recreation 5,401,162 1,569,943 - - - 6,971,105
Capital Outlay 1,093,184 - 9,811,751 5,032,263 273,515 16,210,713
Debt Service:
Principal 47,622 - - 2,665,000 - 2,712,622
Interest 32,545 - - 832,100 - 864,645
Total Expenditures 37,837,925 1,569,943 9,857,261 8,805,199 742,619 58,812,947
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES 9,933,426 1,040,043 6,714,725 (3,457,678) 159,810 14,390,326
OTHER FINANCING
SOURCES (USES)
Sales of Capital Assets 27,350 - - - - 27,350
Insurance Recovery 34,209 - - - - 34,209
Transfers In - - 1,300,000 - - 1,300,000
Transfers Out (1,300,000) - - - - (1,300,000)
Total Financing
Sources (Uses) (1,238,441) - 1,300,000 - - 61,559
NET CHANGE IN FUND BALANCES 8,694,985 1,040,043 8,014,725 (3,457,678) 159,810 14,451,885
Fund Balances - Beginning of Year 12,030,161 3,639,108 3,961,185 8,553,991 1,573,194 29,757,639
FUND BALANCES - END OF YEAR 20,725,146$ 4,679,151$ 11,975,910$ 5,096,313$ 1,733,004$ 44,209,524$
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, 2021
See accompanying Notes to Financial Statements.
(21)
Amounts reported for governmental activities in the state of activities is
different because:
Net Change in Fund Balances of Governmental Funds 14,451,885$
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 15,340,809
Depreciation Expense (3,772,372)
Contributed Assets 75,804
Net Book Value of Disposals (34,105)
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 492,966
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 2,665,000
Capital Lease Payments 47,622
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 4,442
Amortization of Premium 309,931
Compensated Absences 107,303
Claims Payable (142,492)
Change in Net Position of Governmental Activities 29,546,793$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(22)
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 accounting principles generally accepted in
the United States of America 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, 2021
(23)
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, 2021
(24)
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 – Receivables include sales, use and lodgers’ taxes and a loan. 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, 2021
(25)
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 to 40 Years
Buildings 10 to 40 Years
Vehicles, Machinery, and Equipment 3 to 40 Years
Infrastructure 20 to 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. Governmental funds can report fund balance classifications of
nonspendable, restricted, committed, assigned, and unassigned. The nonspendable
classification is generally for inventories and prepaid expenses that are part of fund balance
but not available for spending. Restricted amounts are not available for appropriation
because they are legally restricted by an outside party for a specific purpose. Committed
funds are reserved for a specific purpose by City Council and cannot be committed or
uncommitted without formal action through resolution by City Council. 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, 2021
(26)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities, and Net Position/Fund Balances (Continued)
Unassigned is a residual classification within the General Fund. The General Fund is the
only fund that reports a positive unassigned fund balance.
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.
NOTE 2 CASH AND INVESTMENTS
A summary of cash and investments at December 31, 2021, follows:
Petty Cash 4,150$
Cash Deposits 5,871,227
Investments 82,043,851
Total 87,919,228$
Cash and investments are reported in the financial statements as follows:
Cash and Investments - Primary Government 36,572,994$
Restricted Cash and Investments - Primary Government 5,030,410
Cash and Investments - Component Unit 3,479,287
Restricted Cash and Investments - Component Unit 42,836,537
Total 87,919,228$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(27)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
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, 2021, the City and the Authority had bank deposits with a carrying amount
of $2,392,125 and $3,479,102, respectively, collateralized with securities held by the
financial institutions’ agents but not in their name.
Investments
The City and the Authority are required to comply with State statutes, which specify
investment instruments meeting defined rating, maturity and concentration risk criteria in
which local governments may invest. State statutes do not address custodial risk.
Through its investment policy, the City has further restricted allowable investments to the
following.
• Obligations of the United States and U.S. Agency securities
• Corporate debt
• Commercial paper
• Bankers’ acceptances
• Repurchase agreements collateralized by authorized securities
• General obligations of U.S. local government entities
• Guaranteed investment contracts
• Money market funds
• Local government investment pools
The City and the Authority had the following investments at December 31, 2021:
Investment Type Rating Less Than 1 1 to 5 Total
CSAFE Cash AAAmmf 95,753$ -$ 95,753$
CSAFE Core AAAf 59,369,621 - 59,369,621
CSIP LGIP AAAm 56 - 56
CSIP Term AAAf 15,105,643 - 15,105,643
Money Market Funds AAAm 7,472,778 - 7,472,778
Total 82,043,851$ -$ 82,043,851$
Investment Maturities (in Years)
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(28)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
Investments (Continued)
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 accounting principles generally accepted in the United States
of America. 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.
Local Government Investment Pools – At December 31, 2021, the City and Authority had
$59,369,621 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 net asset value
(NAV) with each share valued at $2.00. CSAFE Core is rated AAAf by Fitch. Investments of
CSAFE Core 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.
At December 31, 2021, the City had $95,753 invested in the Colorado Surplus Asset Fund
Trust (CSAFE) Cash Fund, an investment vehicle established for local government entities
in Colorado to pool surplus funds. The external investment pool is measured at amortized
cost with each share valued at $1.00. Investments in the external investment pool are
shown at amortized cost for financial reporting purposes. CSAFE Cash is rated AAAmmf by
Fitch. Investments of CSAFE Cash 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.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(29)
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
Investments (Continued)
At December 31, 2021, the City had $56 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 Liquid is rated AAAm by Standard and Poor's. Investments of CSIP Liquid 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, 2021, the City had $15,105,643 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. CSIP Term is rated AAAf by Fitch. Investments of CSIP Term 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 has $7,472,778 in money market accounts at a financial institution which is
valued 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, 2021, the outstanding balance on the loans was $1,085,000.
The City did not receive principal or interest payments under either loan agreement during
2021.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(30)
NOTE 4 CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2021, is summarized below.
Balance Balance
12/31/2020 Additions Deletions 12/31/2021
Governmental Activities
Capital Assets, Not
Being Depreciated
Land 16,259,787$ 602,147$ -$ 16,861,934$
Artwork 196,795 - - 196,795
Construction in Progress 31,556,759 13,800,283 (666,242) 44,690,800
Total Capital Assets
Not Being Depreciated 48,013,341 14,402,430 (666,242) 61,749,529
Capital Assets,
Being Depreciated:
Land Improvements 26,023,049 - - 26,023,049
Buildings 23,676,764 563,446 - 24,240,210
Vehicles 6,222,744 581,731 (312,986) 6,491,489
Machinery and Equipment 8,536,819 284,758 - 8,821,577
Infrastructure 71,150,325 250,490 - 71,400,815
Software 394,497 - - 394,497
Solar Power Capacity 776,628 - - 776,628
Total Capital Assets,
Being Depreciated 136,780,826 1,680,425 (312,986) 138,148,265
Less Accumulated
Depreciation:
Land Improvements (8,598,895) (745,934) - (9,344,829)
Buildings (14,063,788) (599,085) - (14,662,873)
Vehicles (3,562,598) (423,219) 278,881 (3,706,936)
Machinery and Equipment (6,383,036) (496,980) - (6,880,016)
Infrastructure (60,055,419) (1,434,248) - (61,489,667)
Software (324,945) (34,075) - (359,020)
Solar Power Capacity (223,279) (38,831) - (262,110)
Total Accumulated
Depreciation (93,211,960) (3,772,372) 278,881 (96,705,451)
Total Capital Assets,
Being Depreciated, Net 43,568,866 (2,091,947) (34,105) 41,442,814
Governmental Activities
Capital Assets, Net 91,582,207$ 12,310,483$ (700,347)$ 103,192,343$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(31)
NOTE 4 CAPITAL ASSETS (CONTINUED)
Depreciation expense was charged to programs of the City as follows:
General Government 292,185$
Community Development 11,275
Police 229,995
Public Works 1,896,179
Parks and Recreation 1,342,738
Total 3,772,372$
Capital asset activity for the Urban Renewal Authority for the year ended December 31,
2021, is summarized below.
Balance Balance
12/31/2020 Additions Deletions 12/31/2021
Governmental Activities
Capital Assets, Not
Being Depreciated:
Construction in Progress 4,999,880$ -$ -$ 4,999,880$
Total Capital Assets 4,999,880$ -$ -$ 4,999,880$
NOTE 5 LONG-TERM DEBT
Following is a summary of long-term debt transactions for the year ended December 31,
2021.
Balance Balance Due Within
12/31/2020 Additions Reductions 12/31/2021 One Year
Governmental Activities
2017 Revenue Bonds 20,365,000$ -$ 2,665,000$ 17,700,000$ 2,720,000$
2017 Bond Premium 1,285,201 - 309,931 975,270 290,078
Solar Power Capacity
Lease 579,873 - 47,622 532,251 47,622
Compensated Absences 1,462,804 1,573,668 1,680,971 1,355,501 143,864
Claims Payable 143,425 228,919 86,427 285,917 285,917
Total 23,836,303$ 1,802,587$ 4,789,951$ 20,848,939$ 3,487,481$
Urban Renewal Authority
Private Placement:
2014 Loans Payable 945,000$ -$ 305,000$ 640,000$ 315,000$
2018 Loans Payable 6,375,000 - 6,375,000 - -
Series 2021 Bonds - 42,105,000 - 42,105,000 160,000
2021 Bond Premium - 8,198,367 85,843 8,112,524 587,697
Pollution Remediation 572,084 - 572,084 - -
Total 7,892,084$ 50,303,367$ 7,337,927$ 50,857,524$ 1,062,697$
Compensated absences are expected to be liquidated primarily with revenues of the
General Fund.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(32)
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, 2021,
revenues of $5,033,090 were available to pay annual debt service of $3,497,100.
Remaining debt service at December 31, 2021, was as follows:
Year Ending December 31, Principal Interest Total
2022 2,720,000$ 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 3,260,000 238,800 3,498,800
2027 2,710,000 108,400 2,818,400
Total 17,700,000$ 2,618,400$ 20,318,400$
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, 2021, capital assets of $394,497, net of accumulated
depreciation, were reported under this lease.
Following is a schedule of the future minimum lease payments at December 31, 2021.
Year Ending December 31, Amount
2022 80,167$
2023 80,167
2024 80,167
2025 80,167
2026 80,167
2027-2030 273,884
Total Minimum Lease Payments 674,719
Less: Interest Portion (142,468)
Present Value of
Minimum Lease Payments 532,251$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(33)
NOTE 5 LONG-TERM DEBT (CONTINUED)
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. During the year ended December 31, 2021, revenues of
$2,352,958 were available to pay annual debt service of $305,000 in principal and $381,724
in interest.
Future debt service on the 2014 loan agreement is as follows:
Year Ending December 31, Principal Interest Total
2022 315,000$ 20,224$ 335,224$
2023 325,000 10,270 335,270
Total 640,000$ 30,494$ 670,494$
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 with an interest rate at 4.65% per annum. During the
year ended December 31, 2021, this loan was fully paid using part of the proceeds from the
Series 2021 bonds. The economic gain from refunding the 2018 loan agreement with the
Series 2021 bonds was $790,849.
Urban Renewal Authority Series 2021 Bonds
On November 9, 2021, the Authority issued the Series 2021 Tax Increment Revenue
Refunding and Improvement Bonds for $42,105,000 along with a premium of $8,198,367, to
refund the 2018 loan agreement and to finance various street improvements. Interest of
4.00% is due on June 1 and December 1 of each year, commencing on June 1, 2022.
Principal payments are due annually beginning December 1, 2022, through 2040.
Future debt service on the Series 2021 bonds is as follows:
Year Ending December 31, Principal Interest Total
2022 160,000$ 1,875,514$ 2,035,514$
2023 1,185,000 1,761,100 2,946,100
2024 - 1,713,700 1,713,700
2025 740,000 1,713,700 2,453,700
2026 865,000 1,684,100 2,549,100
2027-2031 9,305,000 7,498,750 16,803,750
2032-2036 14,200,000 4,916,000 19,116,000
2037-2040 15,650,000 1,666,000 17,316,000
Total 42,105,000$ 22,828,864$ 64,933,864$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(34)
NOTE 5 LONG-TERM DEBT (CONTINUED)
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.
During the year ended December 31, 2021, the Authority completed the anticipated
remediation actions and received approval from the Colorado Department of Public Health
and Environment on the filing of a “No Action Petition”, indicating that there are no additional
remediation actions anticipated at this site.
NOTE 6 INTERFUND ACTIVITY
During the year ended December 31, 2021, the General Fund transferred $1,300,000 to the
Capital Projects Fund to finance capital projects and to purchase additional equipment.
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 and
automobile, property and physical damage claims to a maximum of $10,000. The City
accounts for its risk management activities in the General Fund.
Claims liabilities, including estimated incurred but not reported claims (IBNR), are reported in
the government-wide financial statements if information available prior to the issuance of the
financial statements indicates that it is probable that a liability has been incurred at the date of
the financial statements and the amount of the loss can be reasonably estimated.
Changes in claims payable for the years ended December 31, 2021 and 2020, were as
follows:
2021 2020
Claims Payable - January 1 143,425$ 87,753$
Incurred Claims and Changes in Estimated Claims 228,919 152,769
Claims Paid (86,427) (97,097)
Claims Payable - December 31 285,917$ 143,425$
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(35)
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 2021, employees contributed 10% of their
compensation to the Plan and the City contributed 11%. 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, 2021, the City’s pension
expense was $791,375 and employee contributions to the Plan were $720,762, 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 2021 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, 2021, the City’s pension expense was $74,606 and employee contributions to
the Plan were $39,094, equal to the required contributions.
CITY OF WHEAT RIDGE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
(36)
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 2021 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, 2021, the City’s pension expense was $542,151 and employee contributions
to the Plan were $361,415, 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, 2021, the emergency reserve of $1,900,000
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, 2021, 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, 2021
(37)
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 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.
During the year ended December 31, 2021, the outstanding balance was paid in full.
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, 2021, the City abated 3% of applicable use taxes
totaling $271,070. The rebates were primarily 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 and for a property developer constructing certain public
improvements. The maximum rebate allowed over the course of these projects is
$14,980,617.
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, 2021, the Authority rebated property tax increment
revenues and sales tax increment revenues for a total of $1,595,063. 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 $18,073,521.
(38)
REQUIRED SUPPLEMENTARY INFORMATION
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE – GENERAL FUND
YEAR ENDED DECEMBER 31, 2021
(39)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Taxes 29,153,693$ 29,153,693$ 34,885,124$ 5,731,431$
Licenses and Permits 1,888,500 1,888,500 2,348,799 460,299
Intergovernmental 1,720,105 1,720,105 5,889,584 4,169,479
Charges for Services 2,685,411 2,685,411 3,783,656 1,098,245
Fines and Forfeitures 324,900 324,900 295,424 (29,476)
Investment Income 45,000 45,000 20,405 (24,595)
Miscellaneous 466,270 466,270 548,359 82,089
Total Revenues 36,283,879 36,283,879 47,771,351 11,487,472
EXPENDITURES
Current:
General Government 11,333,237 11,935,932 11,358,771 577,161
Economic Development 1,751,554 1,753,304 1,614,385 138,919
Community Development 2,571,974 4,571,369 3,962,964 608,405
Police 12,054,938 12,153,320 11,861,333 291,987
Public Works 3,291,780 3,583,280 2,465,959 1,117,321
Parks and Recreation 6,555,067 6,872,872 5,401,162 1,471,710
Capital Outlay - 310,500 1,093,184 (782,684)
Debt Service:
Principal - - 47,622 (47,622)
Interest - - 32,545 (32,545)
Total Expenditures 37,558,550 41,180,577 37,837,925 3,342,652
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (1,274,671) (4,896,698) 9,933,426 14,830,124
OTHER FINANCING SOURCES (USES)
Sales of Capital Assets - - 27,350 27,350
Insurance Recovery - - 34,209 34,209
Transfers Out 1,300,000 1,300,000 (1,300,000) (2,600,000)
Total Other Financing Sources (Uses) 1,300,000 1,300,000 (1,238,441) (2,538,441)
NET CHANGE IN FUND BALANCE 25,329 (3,596,698) 8,694,985 12,291,683
Fund Balance - Beginning of Year 13,209,311 12,030,161 12,030,161 -
FUND BALANCE - END OF YEAR 13,234,640$ 8,433,463$ 20,725,146$ 12,291,683$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE – OPEN SPACE FUND
YEAR ENDED DECEMBER 31, 2021
(40)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Intergovernmental 1,200,000$ 1,200,000$ 1,872,113$ 672,113$
Charges for Services 838,069 838,069 697,567 (140,502)
Grants 762,970 872,970 - (872,970)
Investment Income 250 250 131 (119)
Miscellaneous - - 40,175 40,175
Total Revenues 2,801,289 2,911,289 2,609,986 (301,303)
EXPENDITURES
Current:
Parks and Recreation 2,940,122 3,963,954 1,569,943 2,394,011
Capital Outlay - 556,275 - 556,275
Total Expenditures 2,940,122 4,520,229 1,569,943 2,950,286
NET CHANGE IN FUND BALANCE (138,833) (1,608,940) 1,040,043 2,648,983
Fund Balance - Beginning of Year 2,658,220 3,639,108 3,639,108 -
FUND BALANCE - END OF YEAR 2,519,387$ 2,030,168$ 4,679,151$ 2,648,983$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE – INVESTING 4 THE FUTURE FUND
YEAR ENDED DECEMBER 31, 2021
(41)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Taxes 4,247,282$ 4,247,282$ 5,033,090$ 785,808$
Investment Income 23,642 23,642 7,640 (16,002)
Miscellaneous - - 306,791 306,791
Total Revenues 4,270,924 4,270,924 5,347,521 1,076,597
EXPENDITURES
Current:
General Government -22,000 275,836 (253,836)
Capital Outlay -5,538,850 5,032,263 506,587
Debt Service:
Principal 2,665,000 2,665,000 2,665,000 -
Interest 832,600 832,600 832,100 500
Total Expenditures 3,497,600 9,058,450 8,805,199 253,251
NET CHANGE IN FUND BALANCE 773,324 (4,787,526) (3,457,678) 1,329,848
Fund Balance - Beginning of Year 13,774,087 8,553,991 8,553,991 -
FUND BALANCE - END OF YEAR 14,547,411$ 3,766,465$ 5,096,313$ 1,329,848$
CITY OF WHEAT RIDGE
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
DECEMBER 31, 2021
(42)
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 accounting principles generally
accepted in the United States of America.
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.
(43)
SUPPLEMENTARY INFORMATION
CITY OF WHEAT RIDGE
COMBINING BALANCE SHEET
NONMAJOR FUNDS
DECEMBER 31, 2021
(44)
Police Municipal Conservation Crime Equipment
Investigation Court Trust Prevention Public Art Replacement Totals
ASSETS
Cash and Investments 36,482$ 98,701$ 947,024$ 221,393$ 370,313$ 83,860$ 1,757,773$
Accounts Receivable - - - 44,056 - - 44,056
Total Assets 36,482$ 98,701$ 947,024$ 265,449$ 370,313$ 83,860$ 1,801,829$
LIABILITIES
Accounts Payable -$ 4,897$ 48,172$ -$ -$ -$ 53,069$
Accrued Liabilities - - - 15,756 - - 15,756
Total Liabilities - 4,897 48,172 15,756 - - 68,825
FUND BALANCES
Restricted for:
Open Space and Parks - - 898,852 - - - 898,852
Police Investigations 36,482 - - - - - 36,482
Crime Prevention Activities - - - 249,693 - - 249,693
Committed to:
Municipal Court - 93,804 - - - - 93,804
Public Art - - - - 370,313 - 370,313
Assigned to:
Equipment Replacement - - - - - 83,860 83,860
Total Fund Balances 36,482 93,804 898,852 249,693 370,313 83,860 1,733,004
Total Liabilities and
Fund Balances 36,482$ 98,701$ 947,024$ 265,449$ 370,313$ 83,860$ 1,801,829$
CITY OF WHEAT RIDGE
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES –
NONMAJOR FUNDS
YEAR ENDED DECEMBER 31, 2021
(45)
Police Municipal Conservation Crime Equipment
Investigation Court Trust Prevention Public Art Replacement Totals
REVENUES
Taxes -$ -$ -$ 405,652$ 48,367$ -$ 454,019$
Intergovernmental - - 379,826 - 27,595 - 407,421
Charges for Services - - - - 20,144 - 20,144
Fines and Forfeitures - 7,955 - 11,854 - - 19,809
Investment Income 3 20 887 30 43 53 1,036
Total Revenues 3 7,975 380,713 417,536 96,149 53 902,429
EXPENDITURES
Current:
General Government - 8,506 - - - - 8,506
Police 537 - - 460,061 - - 460,598
Capital Outlay - - 270,116 - - 3,399 273,515
Total Expenditures 537 8,506 270,116 460,061 - 3,399 742,619
NET CHANGE IN FUND BALANCES (534) (531) 110,597 (42,525) 96,149 (3,346) 159,810
Fund Balances - Beginning of Year 37,016 94,335 788,255 292,218 274,164 87,206 1,573,194
FUND BALANCES - END OF YEAR 36,482$ 93,804$ 898,852$ 249,693$ 370,313$ 83,860$ 1,733,004$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
POLICE INVESTIGATION FUND
YEAR ENDED DECEMBER 31, 2021
(46)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Investment Income 10$ 3$ (7)$
EXPENDITURES
Current:
Police 15,000 537 14,463
NET CHANGE IN FUND BALANCE (14,990) (534) 14,456
Fund Balance - Beginning of Year 22,019 37,016 14,997
FUND BALANCE - END OF YEAR 7,029$ 36,482$ 29,453$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
MUNICIPAL COURT FUND
YEAR ENDED DECEMBER 31, 2021
(47)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Fines and Forfeitures 12,500$ 7,955$ (4,545)$
Investment Income 50 20 (30)
Total Revenues 12,550 7,975 (4,575)
EXPENDITURES
Current:
General Government 29,000 8,506 20,494
NET CHANGE IN FUND BALANCE (16,450) (531) 15,919
Fund Balance - Beginning of Year 79,210 94,335 15,125
FUND BALANCE - END OF YEAR 62,760$ 93,804$ 31,044$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
CONSERVATION TRUST FUND
YEAR ENDED DECEMBER 31, 2021
(48)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Intergovernmental 320,000$ 320,000$ 379,826$ 59,826$
Investment Income 3,585 3,585 887 (2,698)
Total Revenues 323,585 323,585 380,713 57,128
EXPENDITURES
Current:
Capital Outlay 344,750 894,740 270,116 624,624
NET CHANGE IN FUND BALANCE (21,165) (571,155) 110,597 681,752
Fund Balance - Beginning of Year 178,445 788,255 788,255 -
FUND BALANCE - END OF YEAR 157,280$ 217,100$ 898,852$ 681,752$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
CRIME PREVENTION FUND
YEAR ENDED DECEMBER 31, 2021
(49)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Lodgers Taxes 300,000$ 405,652$ 105,652$
Fines and Forfeitures 20,000 11,854 (8,146)
Investment Income 100 30 (70)
Total Revenues 320,100 417,536 97,436
EXPENDITURES
Current:
Police 578,614 460,061 118,553
NET CHANGE IN FUND BALANCE (258,514) (42,525) 215,989
Fund Balance - Beginning of Year 277,452 292,218 14,766
FUND BALANCE - END OF YEAR 18,938$ 249,693$ 230,755$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
PUBLIC ART FUND
YEAR ENDED DECEMBER 31, 2021
(50)
Original Variance
and Final Positive
Budget Actual (Negative)
REVENUES
Use Taxes 9,000$ 48,367$ 39,367$
Intergovernmental - 27,595 27,595
Charges for Services 453,400 20,144 (433,256)
Investment Income 100 43 (57)
Total Revenues 462,500 96,149 (366,351)
EXPENDITURES
Current:
Parks and Recreation 618,000 - 618,000
NET CHANGE IN FUND BALANCE (155,500) 96,149 251,649
Fund Balance - Beginning of Year 266,115 274,164 8,049
FUND BALANCE - END OF YEAR 110,615$ 370,313$ 259,698$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
EQUIPMENT REPLACEMENT FUND
YEAR ENDED DECEMBER 31, 2021
(51)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Investment Income 100$ 100$ 53$ (47)$
EXPENDITURES
Capital Outlay 6,500 9,899 3,399 6,500
NET CHANGE IN FUND BALANCE (6,400) (9,799) (3,346) 6,453
Fund Balance - Beginning of Year 173,716 87,206 87,206 -
FUND BALANCE - END OF YEAR 167,316$ 77,407$ 83,860$ 6,453$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
CAPITAL PROJECTS FUND
YEAR ENDED DECEMBER 31, 2021
(52)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Lodgers Taxes 200,000$ 200,000$ 270,435$ 70,435$
Intergovernmental 12,006,000 12,006,000 16,273,732 4,267,732
Charges for Services - - 27,756 27,756
Investment Income 125 125 63 (62)
Total Revenues 12,206,125 12,206,125 16,571,986 4,365,861
EXPENDITURES
Public Works - - 45,510 (45,510)
Capital Outlay 13,872,662 14,893,981 9,811,751 5,082,230
Total Expenditures 13,872,662 14,893,981 9,857,261 5,036,720
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (1,666,537) (2,687,856) 6,714,725 9,402,581
OTHER FINANCIAL SOURCES
Transfers In 1,300,000 1,300,000 1,300,000 -
NET CHANGE IN FUND BALANCE (366,537) (1,387,856) 8,014,725 9,402,581
Fund Balance - Beginning of Year 3,422,098 3,961,185 3,961,185 -
FUND BALANCE - END OF YEAR 3,055,561$ 2,573,329$ 11,975,910$ 9,402,581$
CITY OF WHEAT RIDGE
BALANCE SHEET
COMPONENT UNIT – URBAN RENEWAL AUTHORITY
DECEMBER 31, 2021
(53)
ASSETS
Cash and Investments 3,479,287$
Restricted Cash and Investments 42,836,537
Accounts Receivable 193,051
Property Taxes Receivable 2,476,375
Property Held for Resale 330,299
Total Assets 49,315,549$
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND FUND BALANCE
LIABILITIES
Accounts Payable 689,693$
DEFERRED INFLOWS OF RESOURCES
Property Taxes 2,476,375
FUND BALANCE
Nonspendable Property Held for Resale 330,299
Restricted for Debt Service 7,472,779
Restricted for Capital Projects 35,363,758
Unrestricted, Unassigned 2,982,645
Total Fund Balance 46,149,481
Total Liabilities, Deferred Inflows of Resources, and Fund Balance 49,315,549$
Amounts reported for the component unit in the statement of net position
are different because:
Total Fund Balance of Component Unit 46,149,481$
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.
Loans Payable (640,000)
Bonds Payable (42,105,000)
Bond Premium (8,112,524)
Accrued Interest (241,671)
Total Net Position of Component Unit 50,166$
CITY OF WHEAT RIDGE
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
COMPONENT UNIT – URBAN RENEWAL AUTHORITY
YEAR ENDED DECEMBER 31, 2021
(54)
REVENUES
Property Tax Increment 1,835,231$
Sales Tax Increment 905,899
Investment Income 4,773
Miscellaneous 242,379
Total Revenues 2,988,282
EXPENDITURES
Current:
Community Development 44,413
Capital Outlay 2,189,774
Debt Service:
Principal 305,000
Interest 381,724
Debt Issuance Costs 743,951
Total Expenditures 3,664,862
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (676,580)
OTHER FINANCING SOURCES (USES)
Debt Proceeds 35,730,000
Debt Proceeds - Refunding 6,375,000
Debt Proceeds - Premium 8,198,367
Debt Service - Principal (6,375,000)
Total Other Financing Sources (Uses) 43,928,367
NET CHANGE IN FUND BALANCE 43,251,787
Fund Balance - Beginning of year 2,897,694
FUND BALANCE - END OF YEAR 46,149,481$
Amounts reported for the component unit in the statement of activities are
different because:
Net Change in Fund Balance of Component Unit 43,251,787$
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.
Payment of Loan Principal 305,000
Proceeds from Issuance of Debt (35,730,000)
Proceeds from Issuance of Refunding Debt (6,375,000)
Issuance of Bond Premium (8,198,367)
Repayment of Loan 6,375,000
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,
amortization of bond premium, and changes in the pollution remediation liability. 501,088
Change in Net Position of Component Unit 129,508$
CITY OF WHEAT RIDGE
BUDGETARY COMPARISON SCHEDULE
WHEAT RIDGE URBAN RENEWAL AUTHORITY
YEAR ENDED DECEMBER 31, 2021
(55)
Variance
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Property Tax Increment 1,405,000$ 970,024$ 1,835,231$ 865,207$
Sales Tax Increment 701,925 701,925 905,899 203,974
Intergovernmental 1,000,000 1,000,000 - (1,000,000)
Investment Income 11,600 11,600 4,773 (6,827)
Miscellaneous 353,720 353,720 242,379 (111,341)
Total Revenues 3,472,245 3,037,269 2,988,282 (48,987)
EXPENDITURES
Current:
Community Development 77,600 77,146 44,413 32,733
Capital Outlay 2,867,000 3,075,796 2,189,774 886,022
Debt Service:
Principal 305,000 305,000 305,000 -
Interest 1,466,000 381,724 381,724 -
Debt Issuance Costs - 724,715 743,951 (19,236)
Total Expenditures 4,715,600 4,564,381 3,664,862 899,519
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (1,243,355) (1,527,112) (676,580) 850,532
OTHER FINANCIAL SOURCES
Debt Proceeds - 35,730,000 35,730,000 -
Debt Proceeds - Refunding - 6,375,000 6,375,000 -
Debt Proceeds - Premium - 8,198,367 8,198,367 -
Debt Service - Principal - (6,375,000) (6,375,000) -
Total Other Financing
Sources (Uses) - 43,928,367 43,928,367 -
NET CHANGE IN FUND BALANCE (1,243,355) 42,401,255 43,251,787 850,532
Fund Balance - Beginning of Year 3,535,293 2,897,694 2,897,694 -
FUND BALANCE - END OF YEAR 2,291,938$ 45,298,949$ 46,149,481$ 850,532$
(56)
STATE COMPLIANCE
CITY OF WHEAT RIDGE
LOCAL HIGHWAY FINANCE REPORT
YEAR ENDED DECEMBER 31, 2021
(57)
City or County:
WHEAT RIDGE
YEAR ENDING :
December 2021
This Information From The Records Of The City of Wheat Ridge: Prepared By: Mark Colvin, Finance Manager
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) 8,380,921
a. Motor Fuel (from Item I.A.5.) 2. Maintenance: 2,690,036
b. Motor Vehicle (from Item I.B.5.) 3. Road and street services:
c. Total (a.+b.) a. Traffic control operations 108,812
2. General fund appropriations b. Snow and ice removal 14,805
3. Other local imposts (from page 2) 6,138,850 c. Other
4. Miscellaneous local receipts (from page 2) 1,311,792 d. Total (a. through c.) 123,617
5. Transfers from toll facilities 4. General administration & miscellaneous 628,198
6. Proceeds of sale of bonds and notes: 5. Highway law enforcement and safety 2,913,817
a. Bonds - Original Issues 6. Total (1 through 5) 14,736,589
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) 7,450,642 b. Redemption
B. Private Contributions - c. Total (a. + b.) -
C. Receipts from State government 2. Notes:
(from page 2) 974,013 a. Interest
D. Receipts from Federal Government b. Redemption
(from page 2) 6,311,934 c. Total (a. + b.) -
E. Total receipts (A.7 + B + C + D)14,736,589 3. Total (1.c + 2.c) -
C. Payments to State for highways
D. Payments to toll facilities
E. Total disbursements (A.6 + B.3 + C + D)14,736,589
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
- 14,736,589 14,736,589 - -
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
(Show all entries at par)
ITEM
AND STREET PURPOSES
IV. LOCAL HIGHWAY DEBT STATUS
CITY OF WHEAT RIDGE
LOCAL HIGHWAY FINANCE REPORT
YEAR ENDED DECEMBER 31, 2021
(58)
City or County:
WHEAT RIDGE
YEAR ENDING :
December 2021
AMOUNT AMOUNT
A.3. Other local imposts: A.4. Miscellaneous local receipts:
a. Property Taxes and Assessments 1,131,206 a. Interest on investments
b. Other local imposts: b. Traffic Fines & Penalties 190,206
1. Sales Taxes 5,007,644 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 249,542
5. Specific Ownership &/or Other g. Other Misc. Receipts 15,756
6. Total (1. through 5.) 5,007,644 h. Other 856,288
c. Total (a. + b.) 6,138,850 i. Total (a. through h.) 1,311,792
(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 974,013 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 6,311,934
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.) 6,311,934
4. Total (1. + 2. + 3.f) 974,013 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 6,023,530 6,023,530
b. Engineering Costs 657,390 657,390
c. Construction:
(1). New Facilities 0
(2). Capacity Improvements 0
(3). System Preservation 0
(4). System Enhancement & Operation 1,700,001 1,700,001
(5). Total Construction (1) + (2) + (3) + (4) 1,700,001 0 1,700,001
d. Total Capital Outlay (Lines 1.a. + 1.b. + 1.c.5) 8,380,921 0 8,380,921
(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
(59)
FEDERAL COMPLIANCE – SINGLE AUDIT
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer
(60)
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 (the City), as of and for the year ended December 31,
2021, and the related notes to the financial statements, which collectively comprise the City’s basic
financial statements, and have issued our report thereon dated August 31, 2022.
Report on 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 or significant deficiencies may exist that were not identified.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(61)
Report on 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.
CliftonLarsonAllen LLP
Greenwood Village, Colorado
August 31, 2022
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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
Opinion on Each Major Federal Program
We have audited the City of Wheat Ridge, Colorado’s (the City) compliance with the types of
compliance requirements identified as subject to audit 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, 2021. The City’s major federal programs are identified in the summary of auditors’
results section of the accompanying schedule of findings and questioned costs.
In our opinion, the City complied, in all material respects, with the 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, 2021.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America (GAAS); 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). Our responsibilities under
those standards and the Uniform Guidance are further described in the Auditors’ Responsibilities for the
Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each
major federal program. Our audit does not provide a legal determination of the City’s compliance with
the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of
laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the
City’s federal programs.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(63)
Auditors’ Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of
assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in
accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect
material noncompliance when it exists. The risk of not detecting material noncompliance resulting from
fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance
requirements referred to above is considered material if there is a substantial likelihood that, individually
or in the aggregate, it would influence the judgment made by a reasonable user of the report on
compliance about the City’s compliance with the requirements of each major federal program as a
whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform
Guidance, we:
exercise professional judgment and maintain professional skepticism throughout the audit.
identify and assess the risks of material noncompliance, whether due to fraud or error, and
design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the City’s compliance with the compliance
requirements referred to above and performing such other procedures as we considered
necessary in the circumstances.
obtain an understanding of the City’s internal control over compliance relevant to the audit in
order to design audit procedures that are appropriate in the circumstances 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 the City’s internal control over
compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit and any significant deficiencies and material weaknesses in
internal control over compliance that we identified during the audit.
Government Auditing Standards requires the auditor to perform limited procedures on the City’s
response to the noncompliance findings identified in our compliance audit described in the
accompanying schedule of findings and questioned costs. The City’s response was not subjected to the
other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion
on the response.
Honorable Mayor and Members of City Council
City of Wheat Ridge, Colorado
(64)
Report on 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
Auditors’ Responsibilities for the Audit of Compliance section above and was not designed to identify all
deficiencies in internal control over compliance that might be material weaknesses or significant
deficiencies in internal control over compliance. Given these limitations, during our audit we did not
identify any deficiencies in internal control over compliance that we consider to be material
weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal
control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, no such opinion is expressed.
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.
CliftonLarsonAllen LLP
Greenwood Village, Colorado
August 31, 2022
CITY OF WHEAT RIDGE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED DECEMBER 31, 2021
See accompanying notes to the Schedule of Expenditures of Federal Awards .
(65)
Federal
Assistance Pass-Through
Federal Grantor/Pass through Grantor/ Listing Grantor's Federal
Program or Cluster Title Number Number Expenditures
Executive Office of the President
High Intensity Drug Trafficking Areas Program 95.001 N/A 13,938$
Total Executive Office of the President Programs 13,938
Department of Justice
Passed Through the Colorado Division of Criminal Justice
Bullet Proof Vest 16.607 2020BUBX20023463 8,935
Total Department of Justice Programs 8,935
Department of Agriculture
Passed Through Jefferson County
Urban Agriculture Conservation Grant 10.902 N/A 2,417
Urban Agriculture Conservation Grant 10.924 N/A 4,834
Urban Agriculture Conservation Grant 10.912 N/A 4,834
Total Department of Agriculture 12,085
Department of Treasury
Passed Through Colorado Department of Local Affairs
COVID-19 State and Local Fiscal Recovery Funds 21.027 N/A 3,936,640
Total Department of Treasury 3,936,640
Department of Transportation
Passed Through the Colorado Department of Transportation
Traffic Safety Campaign 20.600 411031625 575
Highway Planning and Construction 20.205 16-HA1-ZH-00035 6,110,410
Total Department of Transportation 6,110,985
Total Expenditures of Federal Awards 10,082,583$
CITY OF WHEAT RIDGE
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED DECEMBER 31, 2021
(66)
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 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 3 SUBRECIPIENTS
The City did not have subrecipients of federal awards for the year ended December 31,
2021.
CITY OF WHEAT RIDGE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED DECEMBER 31, 2021
(67)
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
Assistance Listing Number(s) Name of Federal Program or Cluster
21.027 COVID-19 Coronavirus State and Local Fiscal
Recovery Fund
Dollar threshold used to distinguish between
Type A and Type B programs: $ 750,000
Auditee qualified as low-risk auditee? x yes no
CITY OF WHEAT RIDGE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED DECEMBER 31, 2021
(68)
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: September 12, 2022
REQUEST FOR CITY COUNCIL ACTION
TITLE: MOTION APPROVING PAYMENT OF $85,553.00 TO LONG
BUILDING TECHNOLOGIES FOR THE PROVISION AND
INSTALLATION OF A DOMESTIC WATER HEATER FOR
THE CITY OF WHEAT RIDGE RECREATION CENTER
PUBLIC HEARING
BIDS/MOTIONS
RESOLUTIONS
QUASI-JUDICIAL:
ORDINANCES FOR 1ST READING
ORDINANCES FOR 2ND READING
YES NO
Director of Parks & Recreation City Manager
ISSUE:
The domestic water heater currently serving the Wheat Ridge Recreation Center has surpassed
its expected useful life, at 13 years. The original budgeted amount of $42,000.00 is not enough to
cover the cost of replacement, however funds exist in the budget that can cover the additional
expense.
PRIOR ACTION:
No prior action has been taken by City Council.
FINANCIAL IMPACT:
The replacement of the water heater at the Wheat Ridge Recreation Center was originally
budgeted in 2022 for $42,000.00 based on a quote from 2020. The funding to cover the
remaining balance of $43,553.00 exists in Fund 54, the Conservation Trust Fund (54-601-800-
870), for maintenance of recreation facilities. No supplemental funding will be necessary to
complete this project; a simple reallocation of existing funding will meet the need.
BACKGROUND:
The domestic water heater currently serving the Wheat Ridge Recreation Center has surpassed
its expected useful life, at 13 years. The average useful life of commercial domestic water
heaters is between 8 – 12 years. The previous domestic water heater, which was the same as the
Council Action Form – Motion to Approve Payment for Domestic Water Heater
September 12, 2022
Page 2
existing, began to fail quickly at 9 years; so, the City has experienced luck with the existing
water heater reaching its advanced age. However, this means that failure is imminent.
The domestic water heater serves the showers and sinks to the restrooms and locker rooms at the
Wheat Ridge Recreation Center. Failure would result in no hot water for minimum 7 weeks
based on equipment lead time. There are no guarantees on existing equipment longevity;
expedited replacement is necessary.
RECOMMENDATIONS
Staff recommends approval of payment for the provision and installation of a domestic water
heater for the City of Wheat Ridge Recreation Center.
RECOMMENDED MOTION:
“I move to approve the motion approving payment of $85,553.00 to Long Building Technologies
for the provision and installation of a domestic water heater for the City of Wheat Ridge
Recreation Center.”
Or,
“I move to postpone indefinitely the motion approving payment of $85,553.00 to Long Building
Technologies for the provision and installation of a domestic water heater for the City of Wheat
Ridge Recreation Center for the following reason(s) .”
REPORT PREPARED/REVIEWED BY:
Kion Gibbs, Manager of Facility Operations
Karen A. O’Donnell, Director of Parks & Recreation
Whitney Mugford-Smith, Procurement Manager
Allison Scheck, Acting City Manager/Administrative Services Director
ATTACHMENTS:
1. RFQ PVI Domestic Water Heater Replacement
2. Long Building Technologies Proposal
REQUEST FOR QUALIFICATIONS
RFQ-22-PVI Domestic Water Heater Replacement
SUBMISSION DUE DATE:
Thursday, July 28, 2022 BY 2 PM Mountain Time
WATER HEATER REPLACEMENT
Recommended Pre-Proposal Conference:
4005 Kipling St., Wheat Ridge, CO 80033, 2021 AT 11 AM
BidNetdirect.com is the ONLY acceptable repository for submission documents.
Late submissions and submissions otherwise received WILL NOT be considered for award.
Contact with the issuing department may result in disqualification, please direct questions to
contact as listed below.
City of Wheat Ridge Procurement
Attn: Whitney Mugford-Smith
wmsmith@ci.wheatridge.co.us
DOCUMENTS PREPARED BY:
PURCHASING & CONTRACTING DIVISION on behalf of
PARKS & RECREATION- FACILITIES DIVISION
ANTIICIPATED KEY DATES
RFQ Issued: July 15, 2022
Pre-Proposal Meeting/ Conference: July 20, 2022 at 11AM MT
Question Acceptance Deadline: July 22, 2022 at 2PM MT
Qualifications Due by: August 1,2022 at 2PM MT
Anticipated Contract Execution: August 2022
Anticipated Start Date: August 2022
IMPORTANT: PLEASE READ ENTIRE DOCUMENT – DO NOT REMOVE ANY PAGES
Per the attached specifications, terms, and conditions.
ATTACHMENT 1
TABLE OF CONTENTS
PAGE #:
COVER PAGE ....................................................................................................................................................... 1
TABLE OF CONTENTS ........................................................................................................................................ 2
ANTICIPATED SCOPE OF WORK .........................................................................................................................
EVALUATION CRITERIA ........................................................................................................................................
SELECTION PROCESS .........................................................................................................................................
INFORMATION TO PROPOSERS .........................................................................................................................
ADMINISTRATIVE & OFFEROR INFORMATION ..................................................................................................
SUBMISSION ..........................................................................................................................................................
FORMS
VENDOR INFORMATION FORM ........................................................................................................................
CERTIFICATE OF WORKER WITHOUT AUTHORIZATION FORM ..................................................................
NON-DISCRIMINATION ASSURANCE FORM ...................................................................................................
NON-COLLUSION AFFIDAVIT ............................................................................................................................
VENDOR’S QUALIFICATION FORM ..................................................................................................................
SAMPLE AGREEMENT .......................................................................................................................................
ATTACHMENTS
ATTACHMENT A – PRICE SCHEDULE ........................................................................................................
CHECK-LIST ...................................................................................................................................................
ADDENDUM (if applicable)
INTRODUCTION, BACKGROUND & SCOPE
INTRODUCTION
The City of Wheat Ridge (the “City”) Municipal Building is located in the northwest Denver metropolitan area, with
municipal offices at 7500 W 29th Avenue, Wheat Ridge, CO 80033. The City’s area consists of about nine square
miles of rolling land adjacent to Interstate 70 transportation corridor between Denver and the Rocky Mountains.
The topography is somewhat unique, with a natural ridge traversing the City. The City is a suburban community of
approximately 33,000 residents. The City is a home-rule municipality with eight council members, and a city
manager and mayor form of government.
BACKGROUND
The City is seeking qualified contractors to provide and install a new PVI Turbopower 1500 L250A-TP power burner
boiler, or a domestic boiler/water heater of similar/superior functionality and operation, to replace the existing 13
year old PVI Atmospheric Gas Boiler unit (serial number ending: 26498).
The goal is to contract with a qualified individual or firm to provide the new unit, the installation of the new unit, as
well as initial start of the new unit.
SCOPE OF WORK
The actual services to be performed will be determined by the City, to include—but not limited to—the following
areas:
• Decommissioning, removal, and disposal of current PVI Atmospheric Gas Boiler unit; including:
o Disconnecting electrical
o Disconnecting water in and water out lines
o Disconnecting control wiring
o Disconnecting old vent piping
o Haul away and properly dispose of the unit
• Installation of new PVI Turbopower 1500 L250-A TP or similar/superior unit
o Connecting electrical
o Connecting water in and water out lines
o Connecting control wiring
o Connecting vent piping
o Startup and operational testing
• New double wall B vent
• Any piping, fitting, connectors needed to complete the installation of the new unit
• Submission of State Boiler Inspection Paperwork
EVALUATION CRITERIA & PROCESS
Evaluation Criteria
To simplify the review process and to obtain the maximum degree of comparability, the submission must follow
the outline described below and—at a minimum—contain the requested information.
Firms will be judged not only on their past experience for the type of work involved, but also on their ability to
address issues critical to the success of the project requirements outlined in this RFQ. Submittals should be
formatted to correspond exactly to the bullets. Indexes for each of the categories are preferred, in the same
order. Additional relevant information is encouraged, though proposals should not exceed 75 letter-sized pages
in length.
Omissions or incomplete responses in terms of content or aberrations in form may, at the City’s discretion,
render the proposal non-responsive. If you would like to incorporate the City marketing logo or City seal in your
submittal, please contact: Jessica Chavez, via email: jchavez@ci.wheatridge.co.us
Clear and concise responses are appreciated. Redundancy is discouraged.
Submit the following information, preferably in this order:
Signature Page and Forms (forms are required in order to qualify)
1. Proposer Information and Addendum Acknowledgement
2. Worker Without Authorization Form
3. Non-Discrimination Assurance Form
4. Non-Collusion Affidavit
5. Vendor Qualifications
1. Firm Capabilities and References for Similar Work Completed by Proposed Team
a. Provide an overview of your company’s history. Include information on management, firm size, number
of employees, years in business, location of working office, and other DBA’s.
b. Provide references: include the name, current phone number and email address of the owner’s project
manager for each project listed. Provide total dollar amount and a brief summary of the work performed,
listing any sub-consultants you may have partnered with.
c. Include any supplemental references or qualifications that may attest to your firm’s current ability to
provide the required services.
d. Demonstrate experience in overseeing and coordinating multiple, concurrent projects.
e. Discuss your firm’s familiarity with the project area and local construction market.
f. State any MBE/WBE, disadvantaged business enterprise participation.
g. Provide a statement agreeing to provide and maintain insurance per the RFP requirements, if awarded.
h. Disclose any relationships the owner or employees may have that could be construed or perceived as
personal or organizational conflicts of interest.
i. Provide a brief summary regarding your firm’s financial stability, including a current financial statement
detailing profit and loss for the past three years. Disclose whether or not your firm or any affiliates have
filed for bankruptcy or reorganization under bankruptcy laws.
j. Detail any recycling, sustainable, or greening efforts made by your firm.
2. Scope of Submission
a. Identify the team members and their respective roles, including any sub-consultants.
b. Provide resumes of essential staff; indicate experience with similar projects, credentials of training,
education, and certifications, and lengths of time with the company,
c. Present a brief discussion regarding the experience and qualifications of the team working on
similar projects together. Outline experience and references of the project manager on similar
projects in the same capacity.
d. Describe individual experiences with the City or other government agencies. Detail experience in
the Denver metropolitan and other areas in Colorado.
e. Describe the unique strengths and relevant experience your firm offers.
3. Effective Project Approach, Timeline, and Safety
a. Provide information on current and projected (next 9 months) workload and how this project will be
accomplished within that framework, outlining various phases, if any.
b. Detail your approach in managing work to meet project deadlines, or an expedited schedule if
needed.
c. Identify any foreseeable problems in the implementation of the program.
d. Describe how the objectives identified will be achieved.
e. Demonstrate your understanding of the technical requirements.
f. Provide samples of items similar to those requested in this RFP produced by the proposing firm.
g. Discuss your customer service philosophy and your firm’s approach toward client communication
and reporting.
h. Discuss quality control methodology, including adherence to State and local procedures,
construction documentation coordination and completion, and assurance of construction quality.
i. Discuss cost control methodology, including estimates of probable cost within the owner’s
established budget and coordination of value engineering activities.
j. Explain your firm’s approach toward working with CM/GC.
k. Discuss your firm’s billing procedures, claims processing, reporting, collection, and customer
service policies.
l. Provide an equipment list.
4. Implementation, Installation, or Plan Effectiveness
a. Discuss your plan for procuring the unit.
b. Discuss your typical installation plan.
c. Detail the level of involvement needed from the City to complete the project.
5. Price and/ or Total Cost of Ownership
a. Provide an equipment list along with anticipated costs
b. Provide hourly rates for installation services and any other costs associated with this effort
c. Provide a detailed statement of fees including individual rates for partners and support staff. Include
all reimbursable expenses, which should be assumed to be billed at cost, without mark-up.
d. Outline all rates/fees for staff including fringe benefits, payroll taxes, insurance, and overhead
costs.
e. List pricing for any or all of the requested services.
f. Specify a maximum percentage of increase for renewal years subsequent to initial contract.
g. Detail any value-added services such as reporting, training, public outreach, educational programs,
resources, health and safety programs, investments, or service at public events.
Rates are negotiable
The City reserves the right to base its evaluation on a “Should Cost” analysis to reflect the real costs to the City
arising out of, or incidental to the award. The City shall look to substance more than format and shall perform its
cost and price evaluation based on probable real costs.
I. SELECTION PROCESS
The selection committee may either recommend an award based on the proposals alone or elect to short-list
firms and conduct interviews.
The short-list process includes written notification to the short-listed firms, interviews with firm members,
reference checks on the top-ranked firm, and the negotiation of fees.
1) Short List: Submittals will be evaluated in accordance with the evaluation criteria above. The panel will
review and score all proposals received. Firms with the highest scores may be invited to participate in oral
interviews with the evaluation committee.
2) Oral Interviews: It is anticipated that oral interviews will be conducted in accordance with the schedule
below. Short-listed firms will be notified in writing and invited to interview. Key personnel from the firm and
major consultants who will be directly involved with the project should attend the interview. The selection
committee will be interested in knowing more about the firm’s previous experiences, the perceived ability to
meet specified deadlines, and the overall project approach, and will appreciate the opportunity to converse
with individuals who will act as the primary contacts for the project.
3) Fee Proposals and Final Selection: The City will attempt to negotiate a contract with the highest ranked
firm, following the interview process.
ADMINISTRATIVE AND OFFEROR INFORMATION
1. PROPOSAL OPENING, EVALUATION, AND AWARD
There is no public opening. Names of each proposer will be posted on the city website. Proposals will be
examined after opening and will be evaluated based on the evaluation criteria. The firm selected for the
award will be chosen based on the apparent Best Value to the City and not necessarily based on lowest
price. The City reserves the right to make multiple awards if deemed in the best interest of the City. No
proposal may be withdrawn for a period of sixty (60) calendar days of the Proposal Opening date.
2. SALES AND USE TAXES
Don’t include sales or use tax in your proposal, as the City of Wheat Ridge is exempt from City, County,
State, and Federal sales and excise taxes. Certificates will be issued upon request. City of Wheat Ridge
Sales Tax Exempt: 98-03515
3. PROPOSER QUALIFICATIONS
No proposal shall be accepted from and no contract will be awarded to any person, firm, or corporation that
is in arrears to the City of Wheat Ridge, upon debt or contract that is a defaulter, as surety or otherwise,
upon any obligation to the City, or that is deemed irresponsible or unreliable by the City. If requested,
proposers shall be required to submit satisfactory evidence that they have a practical knowledge of the
particular supply or service bid upon and that they have the necessary financial resources to provide the
proposed supply or service.
4. RIGHT TO INVESTIGATE
The City reserves the right to investigate and confirm the proposer’s financial responsibility. This may
include financial statements, bank references, and interview with past consultants, employees, and
creditors. Unfavorable responses to these investigations are grounds for rejection of the proposal.
5. NO COMMITMENT BY THE CITY OF WHEAT RIDGE
This Request for Proposals does not commit the City of Wheat Ridge to award any costs or to pay any
costs, or to award any contract, or to pay any costs associated with or incurred in the preparation of a
proposal to this request, or to procure or contract for services or supplies. In acceptance of proposals, the
City of Wheat Ridge reserves the right to negotiate further with one or more of the contractors as to any
features of their proposals, and to accept modifications of the work and price when such action will be in the
best interest of the City. This includes solicitation of a best and final offer from one or more of the
proposers.
6. PROPOSAL REPRESENTATION
Each proposer must sign the proposal and shall give his or her full business address on the form provided
in this proposal. Proposals by partnerships shall be signed with the partnership name by one of the
members or by an authorized representative. Proposals by corporations shall be signed with the name of
the corporation, followed by the signature and designation of the president, secretary, or other person
authorized to bind it in the matter and shall have the corporate seal affixed thereto.
7. ANTI COLLUSION CLAUSE
No officer or employee of the City of Wheat Ridge, and no other public official or employee who may
exercise any function or responsibilities in the review or approval of this undertaking, shall have any
personal or financial interest—direct or indirect—in any contract or negotiation process thereof. The above
compliance request will be part of all City of Wheat Ridge contracts for this service.
8. INDEMNIFICATION: Contractor hereby indemnifies and agrees to hold the City and its representatives and
agents harmless for and on account of any act or omission of the Contractor in the execution and
completion of the project specified herein, and this indemnification shall extend to and include Bodily Injury,
Property Damage or Personal Injury, including compensatory, economic, punitive or special damages suffer
by any person or entity in connection with the project. Contractor agrees to defend the City hereunder and
indemnify the City, to include all court costs and attorney’s fees incurred in any defense required to be
undertaken by the City as a result of the actions of the Contractor on the project. Notwithstanding the
foregoing, nothing contained herein shall be deemed a waiver by the City of any of the protections afforded
the City by virtue of the provisions of the Colorado governmental Immunity Act (Colo. Rev. Stat. 24-10-101).
9. INSURANCE: Certificates of Insurance shall be attached to the executed contract documents and shall
become part of the contract as information documents only. The certificates shall provide that the insurance
shall not be cancelled or terminated prior to completion of the work and that thirty (30) days’ notice shall be
given the City prior to cancellation of policies.
The Contractor shall maintain a Commercial General Liability insurance policy to protect the Contractor and
the City from any and all claims of bodily injury and property damage, including death, which may arise from
the Contractor’s operations and completed operations under this Contract, including the work of its
subcontractors. The liability policy shall be the primary and non-contributory insurance for such claims and
shall not contain any “excess” or “other insurance” clauses which limit its primary coverage. The insurance
requirements are as follows:
Certificate Holder:
City of Wheat Ridge
7500 West 29th Avenue
Wheat Ridge, CO 80033
Required
City of Wheat Ridge, its officers and employees must be named as an
additional insured to general liability policy.
Required
All policies as required shall provide a waiver of subrogation in favor of City of
Wheat Ridge.
Required
Workers Compensation - statutory limits provided by an insurance carrier that
is licensed to do business in Colorado. The policy shall contain a Waiver of
Subrogation on behalf of City of Wheat Ridge.
Employer’s liability:
$100,000 each accident
$500,000 disease policy limit
$100,000 disease each employee
Required
Commercial General Liability
$1,000,000 each occurrence
Required
$2,000,000 general aggregate
$1,000,000 personal injury
$2,000,000 products and completed operation aggregate
If applicable to the scope of work, the following shall be included:
-No exclusion for abuse or molestation
-No exclusion for assault and battery
-Liquor liability
Builder’s Risk – The Contractor shall insure 100% of the replacement value of
the work and materials installed and delivered, plus the replacement value of
the work or materials furnished or delivered but not yet paid for by the City, for
the life of the contract on an All-Risk basis, subject to the normal exclusions,
terms, and conditions of the standard Builder’s Risk insurance policy with an
insurance company or companies acceptable to the City. The Contractor shall
be responsible for all damage to the work under construction until acceptance
of and release of responsibility for the work to the City.
Required
Commercial Automobile Liability – including owned, hired, and non-owned
vehicles. (If autos are used in the performance of work under this agreement).
Combined single limit for bodily injury and property damage.
$1,000,000 each accident
Required
Professional Liability/Errors and Omissions
$1,000,000 each claim
$1,000,000 aggregate
Required
The insurance requirements specified by the City shall remain in effect for the
full term of the contract and/or agreement and any extension thereof. Updated
Certificates of Insurance shall be sent to the City during the full term of the
contract and/or agreement and any extension thereof.
Required
Any subcontractors must meet the same insurance requirements for the
contract or purchase order unless Procurement has approved a deviation.
Required
10. LAWS AND REGULATIONS
All applicable State of Colorado and Federal laws, City and County ordinances, licenses and regulations
shall apply to the award throughout, and herein incorporated here by reference.
The Proposer shall confirm its compliance with the 80% Colorado labor requirement of the Keep Jobs in
Colorado Act, H.B. 13-1292, including C.R.S. 8-17-101,et seq.
11. SUBCONTRACTING
No portion of this proposal may be subcontracted without the prior written approval of the City.
12. SALES PROHIBITED / CONFLICT OF INTEREST
No officer, employee, or member of City Council shall have a financial interest in the sale to the City of any
real or personal property, equipment, material, supplies, or services—where such officer or employee
exercises (directly or indirectly) any decision-making authority concerning such sale or has any supervisory
authority over the services to be rendered. Soliciting or accepting any gift, gratuity favor, entertainment,
kickback, or any items of monetary value from any person who has or is seeking to do business with the
City of Wheat Ridge is prohibited.
13. MODIFICATION OF AGREEMENT
No modification of award shall be binding upon the City, unless made in writing and signed by authorized
agents of both parties.
14. CANCELLATION
Either party may cancel the award in the event that a petition—either voluntary or involuntary—is filed to
declare the other party bankrupt or insolvent, or in the event that such party makes an assignment for the
benefit of creditors.
15. TERMINATION OF AWARD FOR CAUSE
If through any cause the successful proposer shall fail to fulfill in a timely and proper manner its obligations,
or if the successful proposer shall violate any of the covenants, agreements, or stipulations of the award,
the City shall thereupon have the right to terminate the award by giving written notice to the successful
proposer of such termination—specifying the effective date of termination. In that event, all finished or
unfinished services, reports, or other materials prepared by the successful proposer shall—at the option of
the City—become its property, and the successful proposer shall be entitled to receive just, equitable
compensation for any satisfactory work completed, or prepared documents/materials furnished.
Notwithstanding the above, the successful proposer shall not be relieved of liability to the City for damage
sustained by the City by virtue of breach of the award by the successful proposer, and the City may
withhold any payments to the successful vendor for the purpose of set-off, until such time as the exact
amount of damages due the City from the successful proposer is determined.
16. TERMINATION OF AWARD FOR CONVENIENCE
The City may terminate the award at any time by giving written notice to the successful vendor of such
termination (specifying the effective date thereof) at least thirty (30) working days before the effective date
of such termination. In that event all finished or unfinished services, reports, materials(s) prepared or
furnished by the successful proposer under the award shall—at the option of the City—become its property.
If the award is terminated by the City as provided herein, the successful vendor will be paid an amount
which bears the same ratio to the total compensation as the services actually performed or material of
compensation previously made. If the award is terminated due to the fault of the successful proposer,
termination of award for cause relative to termination shall apply.
17. EQUAL OPPORTUNITY
The successful firm will agree not to refuse to hire, discharge, promote, demote, or to otherwise
discriminate in matters of compensation against any person otherwise qualified solely because of race,
creed, sex, national origin, ancestry, or physical handicap.
It shall be a condition that any company, firm, or corporation supplying goods or services must be in
compliance with the appropriate areas of the Americans with Disabilities Act of 1990 as enacted, and from
time to time amended, and any other applicable Federal regulation. A signed, written certificate stating
compliance with the Americans with Disabilities Act may be required, upon request, by the City.
18. DISADVANTAGED BUSINESS ENTERPRISES
Disadvantaged business enterprises are afforded full opportunity to submit bids and will not be
discriminated against on the grounds of race, color or national origin in consideration for an award. As a
recipient of Federal funds, subject to United States Department of Transportation Title VI Regulations at 49
CFR Part 21 the Civil Rights Act of 1964, the City of Wheat Ridge and its responsible agents, contractors
and consultants assure that no person shall on the grounds of race, color or national origin be excluded
from participation in the opportunity to bid or be discriminated against in consideration of award of this
project. The Unites States has a right to seek judicial enforcement with regard to any matter arising under
Title VI, 49 CFR Part 21.
19. COMMON LANGUAGE
Unless otherwise specified in this document, all words shall have a common language unless the context in
which they are used clearly requires a different meaning. Words in the singular number include the plural,
and in the plural include the singular. Additionally, words in the masculine gender include the feminine and
the neuter, and when the sense so indicates, words of the neuter gender may refer to any gender. The
words “firm,” “bidder,” “vendor,” “offeror,” “contractor,” “consultant,” and “proposer” refer to any person,
partnership, corporation, or other entity.
20. PROPRIETARY INFORMATION
The evaluation committee will hold information provided by proposers during the solicitation process in
confidence until the date of an award. After that date, proposals will become public record. Proposers may
request parts of their proposals to remain confidential and shall indicate as such in the proposal and on the
appropriate proprietary or financial pages. All information included in any proposal that is of a proprietary
nature must be clearly marked. The City shall be held harmless from any claims arising from the release of
proprietary information not clearly designated as such by the proposing firm. An entire proposal shall not
be considered proprietary.
21. COMPETITIVENESS AND INTEGRITY
The Purchasing Office maintains control of its internal and third-party communications during the
procurement process to prevent biased evaluations and compromises of confidential information, and to
preserve the competitiveness and integrity of such procurement efforts. Proposers should not disclose their
pricing to any employees of the City other than the contract representative. Attempts by proposers to
establish informal communication channels regarding this procurement will be viewed negatively and shall
result in rejection of the offending firm’s offer.
22. PROPOSAL FORMAT
All responses to this Request for Proposal shall use the respondent’s format, except for those pages which
have blanks to be filled in by the respondent, or those pages marked for return with proposal. A proposal
can be rejected by the City if the submitting firm fails to completely fill in all blanks for evaluation of the
proposal or fails to answer all questions. Proposal should be submitted initially on the most favorable terms.
All proposals shall be prepared in a comprehensive manner as to content; however, no necessity exists for
expensive binders or promotional materials. All costs—including travel and expenses incurred in the
preparation of this proposal—shall be borne solely by the proposer.
23. PROPOSAL REJECTION AND / OR PARTIAL ACCEPTANCE
The City reserves the right to the following:
• Reject any and all proposals.
• Accept other than the lowest price.
• Waive minor defects or technicalities, formalities, and informalities.
• Accept in whole or in part such proposal where it is deemed advisable.
• Make an award on the basis of the apparent greatest benefit to the City of Wheat Ridge.
• Alter the scope of work reasonably and RFQ documents until a contract is executed.
24. GOVERNING LAW
The laws of the State of Colorado shall govern any contract executed between the successful contractor
and the City. Further, the place of performance and transaction of business shall be deemed to be in the
County of Jefferson, State of Colorado. In the event of litigation, the exclusive venue and place of
jurisdiction shall be the State of Colorado—more specifically, Jefferson County, Colorado.
25. TAXES AND LICENSES BY THE AWARDED CONTRACTOR
The contractor shall promptly pay—when they are due—all taxes, excises, license fees, and permit fees of
whatever nature applicable to work which it performs under this agreement and shall take out and keep
current all required municipal, County, State or Federal licenses required to perform this work. Additionally,
the contractor shall furnish the City—upon request—duplicate receipts or other satisfactory evidence
showing or certifying to the proper payment of all required licenses and taxes. Contractor shall promptly
pay—when due—all bills, debts, and obligations it incurs performing work under this agreement, and to
allow no lien, mortgage, judgment, or execution to be filed against land, facilities, or improvements owned
by the City.
26. PROMPT PAYMENT DISCOUNTS
In determining the most responsive price proposal(s) the City will consider all acceptable proposals on a
basis of the net price to be paid after deduction of the discount specified in the respective proposals.
Prompt payment discounts allowing less than 10 days for the discount to apply shall not be considered as a
cost factor in the evaluation of proposals. In connection with any prompt payment discount offered, time will
be computed from date of receipt of a correct invoice to include the receipt and acceptance of performance.
27. OWNERSHIP OF CONTRACT PRODUCTS
All products produced from the awarded contract shall be the sole property of the City.
28. FUNDING
There is in effect within the City of Wheat Ridge, Colorado, Section 2-4 of the City’s Code of Laws which
limits the amount for which the City shall be liable to the amount expressly appropriated by the City Council,
either through budgeted appropriation, or contract or bid award. The contractor is specifically advised of this
Section 2-4 of the Code of Laws. This contract is specifically subject to the provisions of said Code Section.
Funding of this contract for any time period after January 1st of the year succeeding the date of entry of this
contract is expressly contingent upon appropriations being made by the City Council of the City of Wheat
Ridge, Colorado. No promise—expressed or implied—is made that such funding will be approved by the
City Council, acting in its legislative discretion.
29. INDEPENDENT CONTRACTOR
The consulting firm is an independent contractor. Notwithstanding any provision appearing in this RFQ, all
personnel assigned by the firm to perform work under the terms of this RFQ and any subsequent
agreement shall be—and remain at all times—employees or agents of the firm for all purposes. The firm
shall make no representation that it is the employee of the City for any reason.
30. EMPLOYMENT OF LABOR
The Consultant and each of the approved sub-consultants shall hire qualified workers for the project who
are citizens of the Unites States or legal resident aliens with first preference being given, insofar as
practicable, to those having served in the armed forces of the United States and having been honorably
discharged or released from active duty therein.
The Consultant shall employ only competent persons to do the work, and whenever requested in writing by
the City Representative, the Consultant shall discharge any person who commits trespass or in, in the
opinion of the City Representative, disorderly, dangerous, unfaithful, insubordinate, incompetent or
otherwise unsatisfactory.
31. DUE DILIGENCE
Due care and diligence have been used in the preparation of this information and it is believed to be
substantially correct. The responsibility, however, for determining the full extent to the exposure and the
verification of all information shall rest solely with the proposer. The City is not responsible for any errors or
omissions in the specification, or for the failure on the part of the proposer in determining the full extent of
exposure.
32. DEBRIEFING
After the project award has been made, vendors may contact the City Purchasing Agent to request a
debriefing on the selection process, as well as a discussion of the strengths and weaknesses of their firm’s
proposal.
33. SECURITY ACCESS CARDS
The City will issue security access cards to assigned workers. It will be at the discretion of the City to
determine if the access cards are issued specifically for each worker, or if a guest card will be issued.
34. COOPERATIVE PROCUREMENT
The City of What Ridge encourages and participates in cooperative procurement endeavors undertaken by
or on behalf of other governmental agencies including the Multiple Assembly of Procurement Officials
(MAPO) and the Cooperative Educational Purchasing Council (CPEC).
We hereby request that and member of MAPO/CPEC by permitted to avail itself of this contract and
purchase as specified by the contract resulting from this solicitation request, at the contract prices
established therein. Each governmental entity would establish its own contract, issue its own orders, be
invoiced directly, make its own payments and issue its own exemption certificates as required. It is
understood and agreed that the City of Wheat Ridge is not a legally binding party to any contractual
agreement made between another governmental entity and the successful vendor as a result of this
solicitation. The City shall not be liable for any costs or damages incurred by any other entity.
35. SAMPLE AGREEMENT
A sample agreement is provided in the RFQ documents for informational purposes only. Do not complete or
enclose with your submission.
THANK YOU FOR YOUR INTEREST IN DOING BUSINESS WITH THE CITY OF WHEAT RIDGE
RFQ-22- PVI Domestic Water Heater Replacement
PROPOSER INFORMATION AND ADDENDUM ACKNOWLEDGMENT
FEIN / SSN (Required) DUNS
Federal ID number
COMPANY NAME
ADDRESS
CITY STATE ZIPCODE
PHONE CELL
AUTHORIZED SIGNATURE
REQUIRED—MUST BE IN INK or Digital
PRINTED NAME
TITLE EMAIL
PROPOSER IS RESPONSIBLE FOR FOLLOWING UP ON ALL ADDENDA
ACKNOWLEDGE ADDENDA: Proposer is responsible for confirming receipt of each addendum; please initial
as applicable.
#1 #2 #3 #4
DO NOT CONTACT THE REQUESTING DEPARTMENT OR MEMBERS OF THE EVALUATION COMMITTEE
Signature acknowledges that proposer:
1) Has read the RFQ documents thoroughly prior to submitting a proposal,
2) Will fulfill the obligations in accordance to the scope of work or specifications, terms, and conditions,
3) Is capable of performing quality work to achieve the City objectives, and
4) Is submitting without collusion with any other individual or firm.
Bidder must complete and SUBMIT this form with your bid/proposal or will be considered
Non-Responsive and/or Non-Responsible and therefore disqualified from bidding.
The vendor, whose name and signature appear below, certifies and agrees as follows:
1. The vendor shall comply with the provision of CRS 8-17.5-101 et seq.
2. The vendor shall not knowingly employ or contract with a worker without authorization to perform this work,
or enter into a contract with a subcontractor who knowingly employs or contracts with a worker without
authorization.
3. The vendor represents, warrants, and agrees that it (i) has verified that it does not employ any workers
without authorization, through participation in the Basic Pilot Employment Verification Program administered
by the Social Security Administration and Department of Homeland Security, or (ii) otherwise shall comply
with the requirements of CRS 8-17.5-102(2)(b)(I).
4. The vendor shall comply with all reasonable requests made in the course of an investigation by the
Colorado Department of Labor and Employment. If the vendor fails to comply with any requirement of this
provision or CRS 8-17.5-101 et seq., the City may terminate an award for breach of contract, and the
vendor shall be liable for actual and consequential damages to the City of Wheat Ridge.
CERTIFIED and AGREED to this day of , 20
RFQ NUMBER AND TITLE:
FIRM SUBMITTING PROPOSAL:
(print full legal name)
Authorized Signature:
Printed Name:
Attestation: (a corporate attestation is required)
BY:
(Corporate secretary, or equivalent)
Place Corporate seal here, if applicable
Bidder must complete and SUBMIT this form with bid/proposal or will be considered
Non-Responsive and/or Non-Responsible and therefore disqualified from bidding.
CITY OF WHEAT RIDGE, CO
CERTIFICATION STATEMENT FOR
WORKER WITHOUT AUTHORIZATION, COMPLIANCE TO HB 1343
Title VI of the Civil Rights Act of 1964 prohibits discrimination of the basis of race, color or national origin by any
entity receiving Federal financial assistance.
The City of Wheat Ridge is a recipient of Federal financial assistance and as such, it—as well as all of its
responsible agents, contractors and consultants—is required by the United States Department of Transportation
Title VI Regulations at 49 CFR Part 21 (the Regulations) to assure nondiscrimination. The City of Wheat Ridge
assures that no person shall be excluded from participation in, be denied the benefits of, or be otherwise subjected
to discrimination on the grounds of race, color, or national origin under any program or activity conducted by the
City.
All bidders are hereby notified that the City of Wheat Ridge will affirmatively ensure that disadvantaged business
enterprises will be afforded full opportunity to submit bids in response to all invitations and will not be discriminated
against on the grounds of race, color or national origin in consideration for an award. This applies to all solicitations
for bids for work or material subject to the Regulations, and for all proposals for negotiated agreements.
The bidder, whose name and signature appear below, certifies and agrees as follows:
1. The bidder shall comply with the provisions of Title VI of the Civil Rights Act of 1964.
2. The bidder assures the City of Wheat Ridge that disadvantaged business enterprises are afforded full
opportunity to submit bids as sub-contractors or sub-consultants and will not be discriminated against on
the grounds of race, color or national origin in consideration for award.
3. The bidder shall comply with all reasonable requests made in the course of an investigation of Title VI, the
Regulations and this assurance by the Colorado Department of Transportation, the US Department of
Transportation or the City of Wheat Ridge, as a sub-recipient of Federal financial assistance.
4. The bidder agrees that the United States has a right to seek judicial enforcement with regard to any matter
arising under Title VI, the Regulations and this assurance.
FIRM:
(Print full legal name of company)
AUTHORIZED SIGNATURE:
Printed Name and Title:
Date Certified and Agreed:
Attestation: (A corporate attestation is required) Place corporate seal below:
BY:
Corporate Secretary or Equivalent
Bidder must complete and SUBMIT this form with bid/proposal or will be considered
Non-Responsive and/or Non-Responsible and therefore disqualified from bidding.
CITY OF WHEAT RIDGE, CO
NON-DISCRIMINATION ASSURANCE FORM
TITLE VI REGULATIONS AT 49 CFR PART 21
COMPANY SUBMITTING BID ________________________________________________
STATE OF:
COUNTY OF:
__________________________________________________________ of lawful age, being duly sworn, on oath
says that (s)he is the agent authorized by the Bidder to submit the attached bid. Affidavit further states that the
Bidder has not been a party of any collusion among Bidders in restraint of freedom of competition by agreement to
bid at a fixed price or to refrain from bidding; or any Federal, State or Municipal official or employees as to quantity,
quality, or price in the prospective Contract, or any other items of said prospective Contract; or in any discussions
between bidders and any Federal, State or Municipal official concerning exchange of money or other thing of value
for special consideration in the letting of a Contract.
NAME
TITLE
Subscribed and sworn to before me this day of , 20__
NOTARY PUBLIC SIGNATURE
My Commission Expires:
Bidder must complete and SUBMIT this form with bid/proposal or will be considered
Non-Responsive and/or Non-Responsible and therefore disqualified from bidding.
CITY OF WHEAT RIDGE, CO
NON-COLLUSION AFFIDAVIT
RFQ-22- PVI Domestic Water Heater Replacement
The following information is considered the minimum required to evaluate the qualifications of vendors intending
to provide services for the City of Wheat Ridge. Any additional information the vendor feels is pertinent, or which
clarifies items below, is welcome and may be attached.
The City will contact previous clients and references as a part of the evaluation process; thus, letters of
reference may shorten the evaluation period, if they are attached to this form.
1. Name of firm:
Address:
State: Zip: Phone:
Principal in Charge:
Email:
Type of business organization:
Sole Proprietorship Corporation
Partnership Limited Partnership
State in which incorporated: Joint Venture
Name, position, and address of contact person regarding the information on this form:
Number of years your firm has done business under current name:
Previous firm names and / or partnerships (or firms you have had any interest in), and number of years of
each name:
2. Attach a list of all major accounts for the past two (2) years. For each account indicate the following:
• Original contract bid amount
• Owner (address, telephone number, and contact name)
• Account services provided
• Litigation or claims related to each project—state nature of claim(s), the parties, the dollar value, the
status and outcome—including the value of any judgment(s) or settlement(s)
• Name, address, and phone number(s) of reference(s)
CITY OF WHEAT RIDGE, CO
VENDOR QUALIFICATION FORM
RFQ-22- PVI Domestic Water Heater Replacement
3. List major equipment, facilities, number and type of employees available for City contract work.
Specify type of work normally done by your forces, and type of work you normally subcontract.
4. Have you ever terminated or abandoned any work prior to completion, or had work completed by
others?
No Yes
If yes, describe the situation:
5. Has your firm—or any firm you have had any interest in—ever been debarred or prohibited from
contract work with any government or private institution?
No Yes
If yes, describe the situation:
City Staff will evaluate all qualification forms. The evaluation will include the following:
• Verification of statements and information provided
• Ability to perform work of similar nature
• Financial stability and capability
• Any pattern of controversy, poor management, delayed claims, late completion, inferior service or
equipment, or other undesirable characteristics
This qualification process is not intended to restrict competition. The intent is to protect the City’s legitimate
interests by ensuring that vendors are competent, capable of quality work, and financially able to complete the
work awarded.
Bidder must complete and SUBMIT this form with bid/proposal or will be considered
Non-Responsive and/or Non-Responsible and therefore disqualified from bidding.
RFQ-22- PVI Domestic Water Heater Replacement
SAMPLE AGREEMENT, FOR REVIEW ONLY
THIS AGREEMENT made this day of MONTH, YEAR, by and between the City of Wheat Ridge,
Colorado, hereinafter referred to as the “City” or “Owner” and (company name ,
(company address) ,
hereinafter referred to as the “Contractor.”
WITNESSETH, that the City of Wheat Ridge and the Contractor agree as follows:
ARTICLE 1 – SERVICES
The Contractor shall serve as the City’s contractor and provide as a minimum all of the professional services
required as per RFQ-22-PVI Domestic Water Heater Replacement, as more fully described in the Request for
Proposal and Contractor’s response to the RFQ (Exhibit 1) incorporated herein by reference.
ARTICLE 2 – TERM
The work to be performed under this agreement shall commence promptly after receipt of a fully-executed copy
of the agreement, to the extent that the Contractor has been authorized to proceed by the City.
Completion shall be within THIRTY (30) CALENDAR DAYS or by .
The City may, upon mutual written agreement by the parties, extend the time of completion of services to be
performed by the Consultant, if needed.
THE TERM FOR THIS AGREEMENT IS THROUGH MONTH, DATE, YEAR, WITH THE OPTION TO RENEW
FOR FOUR (4) ADDITIONAL ONE-YEAR PERIODS, AT THE SOLE DISCRETION OF THE CITY. If your firm
has never performed work for the City, the initial term of the agreement may be six (6) months, at the sole
discretion of the City.
At the end of each year, if the City deems the Contractor’s performance is acceptable and the pricing remains
the same, the agreement may continue with automatic renewals. The agreement may be automatically renewed
if:
• The City fails to contact your firm prior to the end of the current term regarding the desire to renew.
• All pricing remains the same.
• The scope of work or specifications are not changed or modified.
If at the end of each year the City desires to rebid, or the Contractor’s performance is not acceptable, the City
and Contractor may elect to continue the agreement on a month-to-month basis until the rebid process is
complete.
ARTICLE 3 – PAYMENT AND FEE SCHEDULE
It is understood and agreed by and between the parties hereto, that the City shall pay the Contractor for services
provided, and the Contractor shall accept a not-to-exceed amount of (written dollar amount) , ( $
numerical dollar amount) as full payment for such services.
Pricing shall remain firm for each renewal period.
The City hereby agrees to pay the Consultant the amounts required for additional work as deemed necessary, at
the unit prices set forth in the Consultant’s proposal, with a total contract amount not to exceed (written dollar
amount), ($ numerical amount), in accordance to the provisions and subject to the conditions as set forth in
this agreement and the documents referred to above.
It is understood and agreed by and between the parties hereto, that the City shall pay the Consultant for services
rendered, $ .00 per hour. There is no charge for computer, telephone, postage, copies, or other ordinary costs
and expenses.
A. Invoices by Task
Invoices will be submitted monthly by the Contractor for services performed and expenses incurred,
pursuant to this agreement during the prior month. The payment will be expedited by the user department
and processed as a VISA transaction within two business days of City approval. The City may elect the
alternative method of payment by the Treasurer’s Office through proper accounting procedures. Payment is
then made to the Contractor within thirty (30) days of receipt. A check is mailed to the Contractor.
B. Funding
There is in effect within the City of Wheat Ridge, Colorado, a provision of the City’s Code of Laws which
limits the amount for which the City shall be liable to the amount expressly appropriated by the City Council,
either through budgeted appropriation, or contract or bid award. The contractor is specifically advised of the
provisions of this portion of the Code of Laws of the City of Wheat Ridge, which was enacted pursuant to
Ordinance 787, Series of 1989, and expressly incorporated herein. This contract is specifically subject to
the provisions of said Ordinance and adopted Code Section.
ARTICLE 4 – INDEPENDENT CONTRACTOR
In performing the work under this agreement, the Contractor acts as an independent contractor and is solely
responsible for necessary and adequate worker’s compensation insurance, personal injury and property damage
insurance, as well errors and omissions insurance. The Contractor, as an independent contractor, is obligated to
pay Federal and State income tax on monies earned. The personnel employed by the Contractor are not and
shall not become employees, agents, or servants of the City because of the performance of any work by this
agreement. The Contractor warrants that it has not employed or retained any company or person, other than a
bona fide employee working solely for it, to solicit or secure this agreement, and that it has not paid or agreed to
pay any company or person—other than bona fide employees working solely for the Contractor—any
commission, percentage, brokerage fee, gifts, or any other consideration, contingent upon or resulting from the
award or making of this agreement. For breach or violation of this warranty the City will have the right to annul
this agreement without liability or in its discretion to deduct from the agreement price or consideration, or
otherwise recover the full amount of such fee, commission, percentage, brokerage fee, gift, or contingent fee.
ARTICLE 5 – INSURANCE
In accordance with Article 4 above, the Contractor shall furnish a certificate of insurance upon notification of
award, and prior to performance. Work shall not commence under this agreement until the Contractor has
submitted to the City and received approval thereof, a certificate of insurance showing compliance with the
following minimum types and coverages of insurance:
Type of Insurance Minimum Limits of Liability
Worker’s Compensation, Coverage A Statutory, including occupational disease coverage
for all employees at work site.
Employer Liability, Coverage B $500,000 per person
$500,000 per accident
$500,000 each disease
Commercial General Liability (including
Premises-Operations, Independent Contractor’s
Protective, Broad Form Property Damage, and
Contractual Liability)
• Bodily Injury
• Property Damage
$1 million per occurrence
$2 million aggregate
$1 million per occurrence
$2 million aggregate
An endorsement covering any explosion, collapse, and underground exposures, “XCU,” in the
Commercial General Liability policy is also required.
Comprehensive Automotive Liability
(owned, hired, and non-owned vehicles)
• Bodily Injury
• Property Damage
$2 million per occurrence
$2 million per occurrence
The City of Wheat Ridge shall be named as additional insured on all liability policies.
Insurance shall include provisions preventing cancellation without 30 days prior notice by
certified mail to the City.
Submit a proposal ONLY if you are prepared to complete this requirement.
Nothing herein shall be deemed or construed as a waiver of any of the protections to, which the agencies may
be entitled pursuant to the Colorado Governmental Immunity Act, Sections 24-10-101, CRS, as amended.
ARTICLE 6 – INDEMNIFICATION
The Contractor agrees to indemnify, defend, and to hold the City and its agents, officials, officers and employees
harmless for, from and against any and all claims, suits, expenses, damages, or other liabilities—including
reasonable attorney fees and court costs arising out of damage or injury to persons, entities, or property causes
or sustained by any person or persons to the extent caused by the negligent performance or failure of the
Contractor to provide services pursuant to the terms of this agreement.
ARTICLE 7 – EQUAL EMPLOYMENT OPPORTUNITY
The Contractor shall not discriminate against any employee or applicant for employment because of age, race,
color, religion, sex, or national origin. The Contractor shall adhere to acceptable affirmative action guidelines in
selecting employees and shall ensure that employees are treated equally during employment, without regard to
age, race, color, religion, sex, or national origin. Such action shall include—but not be limited to the following:
employment, upgrading, demotion or transfer, recruitment or recruitment advertising, layoff or termination, rates
of pay or other forms of compensation, and selection for training—including apprenticeship. The Contractor
agrees to post in conspicuous places, available to employees and applicants for employment, notices provided
by the local public agency setting forth the provisions of this nondiscrimination clause.
The Contractor will cause the foregoing provisions to be inserted in all subcontracts for any work covered by this
agreement so that such provisions will be binding upon each subcontractor—provided that the foregoing
provisions shall not apply to contracts or subcontracts for standard commercial supplies or raw materials.
ARTICLE 9 – CHARTER, LAWS, AND ORDINANCES
The Contractor at all times during the performance of this agreement, agrees to strictly adhere to all applicable
Federal, State, and local laws, rules, regulations, and ordinances that affect or govern the work as contemplated
under this agreement.
ARTICLE 10 – LAW AND VENUE
The laws of the State of Colorado shall govern as to the interpretation, validity, and effect of this agreement. The
parties agree that venue and jurisdiction for disputes regarding performance of this contract is with the District
Court of Jefferson County, Colorado.
ARTICLE 11 – TERMINATION
The Contractor acknowledges that his failure to accomplish the work as described shall be considered a material
breach of the contract and entitle the City to consequential damages resulting from failures, acts, or omissions—
including, but not limited to re-procurement costs, insufficient or improper work.
The City and the Contractor agree that this agreement may be canceled for cause by either party, with a fifteen
(15) day prior written notice. The cost of completing the portion of the work which remains unperformed at the
time of such termination shall be deducted from the contract price before payment is made.
The City may terminate the agreement for its convenience, upon thirty (30) days written notice. In the event of
such termination the Contractor will be paid for all work and expenses incurred up until the time of such
termination.
All work accomplished by the Contractor prior to the date of such termination shall be recorded, and tangible
work documents shall be transferred to and become the sole property of the City, prior to payment for services
rendered.
ARTICLE 12 – NOTICES
Contact Information City Contractor
Name:
Office Phone:
Cell Phone:
Email Address:
Address:
City, State, Zipcode
ARTICLE 13 – ASSIGNMENT AND SUBCONTRACTORS
The duties and obligations of the Contractor arising hereunder cannot be assigned, delegated, nor
subcontracted except with the express written consent of the City. The subcontractors permitted by the City shall
be subject to the requirements of this agreement, and the contractor is responsible for all subcontracting
arrangements, as well as the delivery of services as set forth in this agreement. The contractor shall be
responsible for the performance of any subcontractor.
ARTICLE 14 – SEVERABILITY
To the extent that the agreement may be executed and performance of the obligations of the parties may be
accomplished within the intent of the agreement, the terms of this agreement are severable. Should any term or
provision hereof be declared invalid or become inoperative for any reason, such invalidity or failure shall not
affect the validity of any other term or provision hereof. The waiver of any breach of a term hereof shall not be
construed as a waiver of any other term, or the same term upon subsequent breach.
ARTICLE 15 – INTEGRATION OF UNDERSTANDINGS
This agreement is intended as the complete integration of all understanding between the parties. No prior or
contemporaneous addition, deletion, or other amendment hereto shall have any force and effect whatsoever,
unless embodied herein in writing. No subsequent novation, renewal, addition, deletion, or other amendment
hereto shall have any force or effect unless embodied in writing and signed by an authorized representative of
the City and the contractor.
ARTICLE 16 – PROHIBITION ON EMPLOYING OR CONTRATING WITH WORKERS WITHOUT
AUTHORIZATION
Workers Without Authorization – Public Contracts for Services
CRS 8-17.5-101 and Public Law 208, 104th Congress, as amended and expanded in Public Law 156, 108th
Congress, as amended:
The Contactor certifies that he/she shall comply with the provisions of CRS 8-17.5-101et seq. The Contractor
shall not knowingly employ or contract with a worker without authorization to perform work under this contract or
enter into a contract with a subcontractor that knowingly employs or contracts with a worker without
authorization. The Contractor represents, warrants, and agrees that it (i) has verified that it does not employ any
workers without authorization, through participation in the Basic Pilot Employment Verification Program
administered by the Social Security Administration and Department of Homeland Security, or (ii) otherwise will
comply with the requirements of CRS 8-17.5-101 (2)(b)(l). The Contractor shall comply with all reasonable
requests made in the course of an investigation by the CO Department of Labor and Employment. If the
Contractor fails to comply with any requirement of this provision or CRS 8-17.5-101 et seq., the City may
terminate this contract for breach and the Contractor shall be liable for actual and consequential damages to the
City.
ARTICLE 17 - DISADVANTAGED BUSINESS ENTERPRISES
Disadvantaged business enterprises are afforded full opportunity to submit bids and will not be discriminated
against on the grounds of race, color or national origin in consideration for an award. Consultants shall insert this
provision in all sub-contracts for any work covered by this Agreement, so that it shall be binding upon each sub-
consultant or sub-contractor providing labor or services.
ARTICLE 18 – AUTHORIZATION
Each party represents and warrants that it has the power and ability to enter into this agreement, to grant the rights
granted herein, and to perform the duties and obligations described herein.
IN WITNESS WHEREOF, the parties hereto have executed this agreement in two (2) copies, each of which shall be
deemed an original on the day and year first written above.
ATTEST: OWNER
CITY OF WHEAT RIDGE
7500 W. 29TH AVENUE
STEVE KIRKPATRICK, CITY CLERK WHEAT RIDGE, CO 80033
303-234-5900
DATE
BUD STARKER, MAYOR
(Seal) CONTRACTOR
APPROVED AS TO FORM: NAME
ADDRESS
CITY, STATE, ZIPCODE
GERALD DAHL, CITY ATTORNEY
AUTHORIZED SIGNATURE
ATTEST TO CONTRACTOR:
PRINTED NAME
NAME
TITLE
TITLE
DATE
DATE
ATTACHMENT A
RFQ-22- PVI Domestic Water Heater Replacement
PRICE SCHEDULE
SUBMIT ON THIS PAGE, OR ATTACH YOUR DETAILED PRICE OR REVENUE SCHEDULE
NAME OF FIRM:
ADDRESS:
CHECK-LIST:
The following information and forms must be included with your submittal, in this order:
➢ Proposer Information Sheet
➢ Acknowledgment of Addendum (if any)
➢ Workers Without Authorization Certification Form
➢ Non-discrimination Form
➢ Contractor’s Qualification Form
(SHORT AND LONG FORMS INCLUDED IN DOCUMENT MASTER)
➢ Reference Authorization Form
Please be certain to address the following in your proposal:
➢ Attendance at mandatory pre-bid meeting
➢ Qualifications
➢ Experience
➢ Current Workload
➢ Project Approach
➢ Fee Schedule
Please review the sample agreement, but do not include a copy with your proposal submittal.
EXHIBIT A
AFFIDAVIT
Only the successful vendor—if an individual or sole proprietor—will be required to complete Exhibit A.
I, , swear or affirm under penalty of perjury, and under the
laws of the State of Colorado, that:
Check only one:
I am a United States citizen, OR
I am a permanent resident of the United States, OR
I am lawfully present in the United States, pursuant to Federal law.
I understand that this sworn statement is required by law because I have applied for a public benefit. I understand
that State law requires me to provide proof that I am lawfully present in the United States prior to receipt of this
public benefit. I further acknowledge that making a false, fictitious, or fraudulent statement or representation in this
sworn Affidavit is punishable under the criminal laws of Colorado as perjury in the second degree under C.R.S. 18-
8-503 and it shall constitute a separate criminal offense each time a public benefit is fraudulently received.
SIGNATURE DATE
I, , a City of Wheat Ridge employee, observed the identification
supplied by the above-named individual and affirm that it appears to be valid and is of the following form:
CHECK ONLY ONE:
Colorado drivers’ license or State-issued identification card
United States Military or Military dependent’s card
Merchant Mariner Card
Native American Tribal document
Valid drivers’ license or state-issued identification card bearing applicant’s photograph, issued by
one of the following (all states are not listed here—only those that verify lawful presence): AL, AZ,
AR, CA, CN, DE, DC, FL, GA, D, IN, IA, KA, NJ, NYM, ND, OH, OK, PA, RIM, SC, SD, VA, WV,
AND WY
Certificate verifying naturalized status, issued by an authorized agency of the United States,
bearing applicant’s intact photograph impressed with the raised, embossed seal of the issuing
agency
Valid immigration documents demonstrating lawful presence, and verified through the Systematic
Alien Verification for Entitlements, administered by the United States Citizenship and Immigration
Services of the Department of Homeland Security—valid immigration documents as follows:
• Unexpired foreign passport bearing an unexpired “Processed for I-551” stamp or with an
attached unexpired “Temporary I-551” visa
• Unexpired foreign passport accompanied by an “I-94” indicating a specific future “until” date
• “I-94” with refugee or asylum status
• Unexpired “Resident Alien” card, “Permanent Resident” card, “Temporary Resident” card,
or “Employment Authorization” card
SIGNATURE DATE
EXHIBIT B
RFQ-22- PVI Domestic Water Heater Replacement
ACCEPTANCE OF CONDITIONS STATEMENT
A. Proposing firm indicates acceptance of the following conditions:
1. City of Wheat Ridge prohibits contracting with firms that employ certain relatives of City employees,
unless the City Council determines that the making of such a contract is in the City’s best interest.
No City Council member, member of a City Board or Commission, Municipal judge, City Manager,
City attorney(s), or employee of the City of Wheat Ridge—or any such person’s spouse, child,
parent, brother, sister, dependent or person assuming a relationship being the substantial equivalent
of the above—has an existing or pending (direct or indirect) financial, pecuniary, or personal interest
in the proposing firm or this Request for Qualifications (RFQ), except as follows:
2. I / we hereby agree to all instructions, terms and conditions, and specifications contained herein.
B. I / we acknowledge the following addenda:
Proposing Firm’s Name:
Address:
Office Phone Number: Cell Phone Number:
Submitted by:
SIGNATURE DATE
TITLE
Attest (by officer if corporation) or notary (if individual):
SIGNATURE
My commission expires (if notarized):
DATE
EXHIBIT C:
PROFESSIONAL SERVICES BILLING SAMPLE
FORM
Date:
City Project Name and Number:
City Contact Name or Department:
Period of Service: through
Summary below (see attached reports for further details)
BASIC SERVICE
Task: Fee Amount: % Complete: Fee Earned: Prior Billing:
TOTAL:
Fee earned: $
Less amount previously billed: $
Amount due: $
ADDITIONAL SERVICES:
Amount due: $
TOTAL AMOUNT DUE: $
Vendor’s signature: Date:
Printed name: Title:
City Department approval (signature of approver):
Title: Date:
SUBMIT TO:
ACCOUNTS PAYABLE
CITY OF WHEAT RIDGE
7500 W. 29th Avenue
Wheat Ridge, CO 80033
Project Agreement
Quote Number: CRI22-01117 July 8, 2022 Page 1 of 5
Colorado Alaska Nevada Oregon Utah Washington Wyoming Delivering Confidence…Since 1965
Customer: Wheat Ridge Recreation Center
Location: 4005 Kipling Street
Wheat Ridge, Colorado 80033
Regarding: PVI Domestic Water Heater Replacement
Thank you for the opportunity to provide solutions to your HVAC needs. We are pleased to
offer our proposal to replace PVI Atmospheric Gas Boiler ending serial ending 26498 with A
new PVI Turbopower 1500 L250A-TP power burner boiler.
OUR PROPOSAL INCLUDES THE FOLLOWING:
1.Providing the following:
One (1) PVI Turbopower 1500 L250A-TP
New 14” double wall B vent
Miscellaneous piping, fittings, and connectors required to complete installation
Submitting State Boiler Inspection Paperwork
Labor
2.2. Disconnecting the old boiler to include:
Shutting down the boiler
Isolating and disconnecting the water in
Isolating and disconnecting the water out
Isolating and disconnecting the gas piping
Disconnecting the electrical
Disconnecting the controls wiring
Disconnecting the EPO wiring
Disconnecting the vent piping
Demoing the old vent piping
Moving the boiler out of building
Haul away and proper disposal of old boiler
ATTACHMENT 2
Quote Number: CRI22-01117 July 8, 2022 Page 2 of 5
Alaska Colorado Nevada Oregon Utah Washington Wyoming Delivering Confidence…Since 1965
3. Connecting the new boiler to include:
Moving the boiler into the mechanical room and setting in place
Connecting the new vent piping and terminating on the roof
Connecting the gas piping
Connecting the cold water in
Connecting the hot water out
Connecting the controls wiring
Connecting the EPO wiring
Connecting the electrical
Startup and operational testing
OUR PROPOSAL EXCLUDES THE FOLLOWING:
1. Providing the labor and materials for work not detailed to be done in this project’s scope
of work, including:
Providing labor after our normal business hours 8:00 am to 4:30 pm Monday through
Friday
Engineering, drawings, and permitting
Quote Number: CRI22-01117 July 8, 2022 Page 3 of 5
Alaska Colorado Nevada Oregon Utah Washington Wyoming Delivering Confidence…Since 1965
YOUR INVESTMENT FOR THIS AGREEMENT IS ...................................... $85,553.00
Eighty-Five Thousand Five Hundred Fifty-Three Dollars
This price will be held firm for 30 days. Please review this proposal and let us know if you
have any questions. If this proposal is acceptable, please sign below.
Thank you for selecting LONG Mechanical Solutions for this work.
Your building technology partner Accepted by,
Spencer Rich
Spencer Rich Authorized Signature
Lead Account Executive
Printed Name
Date: PO#
TERMS AND CONDITIONS OF SALE
1. OFFER AND ACCEPTANCE – LONG Building Technologies, LONG Mechanical Solutions (LONG) offers to
sell the equipment, materials and labor indicated in strict accordance with the terms and conditions stated
herein. Submittal of a Purchase Order, contract or execution of this offer by Customer, or allowing LONG to
commence work shall be deemed an acceptance of this offer, which offer and acceptance shall constitute a
legally enforceable contract between Customer and LONG. Any additional or differing terms and conditions
contained on Customer’s Purchase Order or contract (whether or not such terms materially alter this offer) are
hereby rejected by LONG and shall not become part of the contract between Customer and LONG unless
expressly consented to in writing by LONG. This offer is subject to acceptance within 30 days after date
proposed and is based on all work being performed during regular working hours unless stated differently in the
offer.
2. TERMS – Terms of Payment for goods shipped and/or services rendered hereunder shall be NET 10 days on
receipt of invoice. Credit card processing fees are not included. Processing fees charged to LONG resulting
from Customer payment by credit card will be added to customer’s invoices. LONG reserves the right to add to
any account outstanding more than thirty (30) days a charge of one and one-half (1½%) percent of the principal
amount due at the end of each thirty (30) day period.
3. INVOICING – LONG reserves the right to issue partial or complete invoices as material is furnished and as
services are rendered.
4. PERFORMANCE – LONG shall not be liable for delays in delivery of equipment or performance of services
hereunder where such failure or delay is due to the disapproval of LONG’s Credit Analysis, strikes, fires,
Quote Number: CRI22-01117 July 8, 2022 Page 4 of 5
Alaska Colorado Nevada Oregon Utah Washington Wyoming Delivering Confidence…Since 1965
accidents, national emergency, failure to secure materials from the usual sources of supply, or any other
circumstances beyond the control of LONG, whether of the causes enumerated above or not, which shall
prevent LONG from making deliveries or performing services in the usual course of business. In the event of
the disapproval of Credit or the occurrence of any of the above, LONG may, at its sole option, cancel
Customer’s Purchase Order or contract without any liability on the part of LONG. Alternatively, LONG may
extend the time for its performance by a period equal to the duration of the cause underlying LONG’s failure or
delay. Receipt of the equipment or services by Customer upon its delivery shall constitute a waiver of all
claims for delay.
5. TAXES – Prices quoted are exclusive of taxes unless specifically state differently in the scope of work
proposal. The amount of any present or any future occupation, sales, use, service, excise of other similar tax
which LONG shall be liable for either on its own behalf of on the behalf of the Customer, with respect to any
orders for machinery or services, shall be in addition to the billing prices quoted and be paid by the Customer.
6. WARRANTY – On equipment, LONG will extend the manufacturer’s warranty to our customer (typically up to 1
year, starting the date sold to LONG). LONG warrants installation craftsmanship, parts and materials for 90
days and will repair or replace, at LONG’s option to fulfill the term of the initial warranty period. This warranty
does not include loss of refrigerant, fuses, subcontracted services (example, crane), damages caused by
customer misuse of abuse, acts of God, site electrical or other problems or after-hours warranty service labor.
The warranty and liability set forth above are in lieu of all other warranties and liabilities, express or implied, in
law or in act. The warranties contained herein set forth customer’s sole and exclusive remedy in the event of a
defect in workmanship or materials.
Quote Number: CRI22-01117 July 8, 2022 Page 5 of 5
Alaska Colorado Nevada Oregon Utah Washington Wyoming Delivering Confidence…Since 1965
7. LIMITATION OF LIABILITY – LONG will provide proof of liability insurance coverage per customer’s
request. LONG shall not be liable for any special, incidental or consequential damages. All claims, causes of
action or legal proceedings against LONG arising from LONG’s performance under this contract must be
commenced by Customer within the express warranty period specified under Paragraph 6 hereof. Failure to
commence any such claim, cause of action or legal proceeding within such period shall constitute a voluntary
and knowing waiver thereof by Customer.
8. CANCELLATION – Should customer cancel the project, LONG reserves the right to collect cancellation
charges (including, but not limited to, all costs and expenses incurred, plus reasonable overhead and profit
against any cancelled order or contract).
9. DISPUTES AND CHOICE OF LAW – This contract shall be deemed to have entered into and shall be
governed by the laws of the State of Colorado. All claims, disputes and controversies arising out of or relating
to this contract, or the breach thereof, shall, in lieu of court action, be submitted to arbitration in accordance
with the Commercial Arbitration Rules of the American Arbitration Association, and any judgment upon the
award rendered by the arbitrator(s) may be entered in any court having jurisdiction thereof. The site of the
arbitration shall be Littleton, Colorado unless another site is mutually agreed between the parties. The parties
agree that any party to the arbitration shall be entitled to discovery of the other party as provided by the Federal
Rules of Civil Procedure; provided, however, that any such discovery shall be completed within four (4) months
from the date the Demand for Arbitration is filed with the American Arbitration Association.
10. COSTS TO LONG – In the event it becomes necessary for LONG to incur any costs or expenses in the
collection of monies due to LONG from Customer, or to enforce any of its rights and privileges hereunder,
Customer, upon demand, shall reimburse LONG for all such costs and expense (including, but not limited to,
reasonable attorney’s fees).
11. NON-SOLICIATION – Both parties agree that during the term of this agreement and for a period of one year
after termination, not to discuss, solicit, hire or in any way cause any employee of the other to consider
terminating their employment with one party in favor of starting their own company to provide services similar to
those included in this agreement or for direct employment by the other party. Should this clause be violated it
is agreed that the offended party will be significantly damaged. The offending party agrees to reimburse the
offended party a minimum compensation equivalent to the last 3 years of wages, benefits and training paid and
attributed to the solicited former employee. This clause can only be waived by the prior written agreement of
executives of both parties to this agreement.
12. ENTIRE AGREEMENT - These terms and conditions, and the matter set forth on the face of LONG’s offer to
sell, constitute the entire agreement between LONG and Customer. No course of dealings or performances, or
prior, concurrent or subsequent understandings, agreements of representations become part of this contract
unless expressly agreed to in writing by an authorized representative of LONG.
13. ASSIGNMENT – Customer shall not assign this contract or any interest therein without the prior written
consent of LONG. Any actual or attempted assignment without LONG’s consent shall entitle LONG, at its sole
option, to cancel this contract and, in such event, LONG shall be entitled to payment for all work performed and
materials furnished to the date of cancellation, as well as reasonable compensation for lost overhead and
profits.