HomeMy WebLinkAbout1986
CITY OF WHEAT RIDGE
WHEAT RIDGE, COLORAOO
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
DECEMBER 31, 1986
AND
AUDITORS' REPORT
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= GRUENLER &
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= ASSOCIATES
Certified Public Accountants
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CITY OF WHEAT RIDGE
WHEAT RIDGE, COLORADO
TABLE OF CONTENTS
Auditors' Report
Auditors' opinion on financial statements
Auditors' report on compliance
Auditors' report on internal accounting and
and administrative control
General Purpose Financial Statements:
Combined balance sheet - all fund types and
account groups
Combined statement of revenues, expenditures and
changes in fund balances - all governmental
fund types and expendable trust fund
Combined statement of revenues, expenditures and
changes in fund balance - budget (GAAP basis)
and actual
Statement of revenues, expenses and changes
in fund balance - police pension fund - trust fund
Statement of changes in financial position - police
pension fund - trust fund
Notes to financial statements
SUPPORTING SCHEDULES
General fund:
Comparative balance sheet
Statement of revenues, expenditures and changes
in fund balance - budget (GAAP basis) and actual
Exhibit
I
2
3
4
5
Schedule
A-I
A-2
TABLE OF CONTENTS
(continued)
Special revenue funds:
Combining balance sheet
B-1
Combining statement of revenues, expenditures, and
changes in fund balances - budget (GAAP) basis
and actual
B-2
Comparative balance sheets
B-3
Schedule of federal financial assistance
B-4
Fiduciary funds:
Combining balance sheet
C-1
Combining statement of changes In assets and
liabilities
C-2
General fixed assets account group:
Schedule of changes by sources
D-1
Schedule by function and activity
D-2
Schedule of changes - additions and deletions
D-3
= GRUENLER &
= ASSOCIATES
3201 E. Third Avenue
Denver, Colorado 80206
(303) 388-4181
The Honorable Mayor
Members of the City Council
City Administrator
City of Wheat Ridge, Colorado
We have examined the general purpose financial statements of the
City of Wheat Ridge, Colorado, as and for the year ending
December 31, 1986 as listed in the table of contents. Our
examination was made in accordance with generally accepted
audi ting standards, and accordingly included such tests of the
accounting records and such other aUditing procedures as we
considered necessary in the circumstances.
In our opinion the general purpose financial statements referred
to above present fairly the financial position of the City of
Wheat Ridge, Colorado at December 31, 1986 and the resul ts of
operations and the changes in financial position of its
Trust fund for the period then ended, in conformity with
generally accepted accounting principles applied upon a basis
consistent with that of the preceding year.
Our examination was made for the purpose of forming an opinion on
the general purpose financial statements taken as a whole. The
combining, individual fund, and individual account group
financial statements and schedules listed in the table of
contents are presented for purposes of additional analysis and
are not a required part of the general purpose financial
statements of the City of Wheat Ridge, Colorado. Such
information has been subjected to the auditing procedures applied
in the examination of the general purpose financial statements
and, in our opinion, is fairly stated in all material respects in
relation to the general purpose financial statements taken as a
whole.
b~~ c, (kOCJ~' ~ l .
March 13, 1987
Certified Public Accountants
Members of American Institute ot Cerfltied Publlc Accountants
Colorado Society of Certified Public Accounts
Governmental Finance Officers Association
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== GRUENLER &
= ASSOCIATES
3201 E. Third Avenue
Denver, Colorado 80206
(303) 388-4181
AUDITORS' REPORT ON COMPLIANCE
The Honorable Mayor
Members of the City Council
City Administrator
City of Wheat Ridge, Colorado
We have examined the general purpose financial statements of the
City of Wheat Ridge, Colorado, as and for the year ended December
31, 1986, and we have issued our report thereon dated March 13,
1987. Our examination was made in accordance with generally
accepted auditing standards; the standards for financial and
compliance audits contained in the Standards for Audits of
Governmental Organizations, Programs, Activities and Functions
issued by the U.S. General Accounting Office; the Single Audit
Act of 1984: and the provisions of OMB Circular A-128, Audits of
State and Local Governments, and accordingly, included such tests
of the accounting records and such other auditing procedures as
we considered necessary in the circumstances.
The management of the City of Wheat Ridge, Colorado, is
responsible for the City's compliance with laws and regulations.
In connection with the examination referred to above, we selected
and tested transactions and records from nonmajor federal
financial assistance programs to determine the City's compliance
with laws and regulations noncompliance with which we believe
could have a material effect on the allowability of program
expenditures.
The results of the tests indicated that for the transactions and
records tested, the City of Wheat Ridge, Colorado, complied with
the laws and regulations referred to above. Our testing was more
limited than would be necessary to express an opinion on whether
the City of Wheat Ridge, Colorado, administered those programs in
compl iance in all material respects wi th laws and regulations,
noncompliance with which we believe could have a material effect
Certitied Public Accountants
Members 01 American Institute 01 Certltied Public Accountants
Colorado Society of Certified Public Accounts
Governmental Finance Ofticers Association
on the allowability of program expenditures; however, with
respect to the transactions that were not tested by us, nothing
came to our attention to indicate that the City of Wheat Ridge,
Colorado, had violated laws and regulations.
March 13, 1987
solely for the use of management, the
Office, and the cognizant federal audit
used for any other purpose.
~~C{ \)N~;)W~~' ~. L.
This report is intended
Colorado State Auditor's
agency and should not be
= GRUENLER &
= ASSOCIATES
3201 E. Third Avenue
Denver, Colorado 80206
(303) 388-4181
AUDITORS' REPORT
ON INTERNAL ACCOUNTING AND ADMINISTRATIVE CONTROL
The Honorable Mayor
Members of the City Council
City Administrator
City of Wheat Ridge, Colorado
We have examined the general purpose financial statements of the
City of Wheat Ridge, Colorado as and for the year ended December
31, 1986, and have issued our report thereon dated March 13,
1987. As part of our examination, we made a study and evaluation
of the system of internal accounting control of the City of Wheat
Ridge, Colorado, to the extent we considered necessary to
evaluate the systems as required by generally accepted auditing
standards and the standards for financial and compliance audits
contained in the Standards for Audits of Governmental
Organizations, Programs, Activities and Functions, issued by the
U.S. General Accounting Office, the Single Audit Act of 1984, and
the provisions of OMB Circular A-128. For the purposes of this
report we reviewed the following categories:
o Receivables
o Cash receipts
o Accounts payable
o Cash disbursements
o Payroll
o Property and equipment
o General ledger
o Purchasing
Our study included all of the control categories listed above.
The purpose of our study and evaluation was to determine the
nature, timing, and extent of the auditing procedures necessary
for expressing an opinion on the entity's financial statements.
Our study and evaluation was more limited than would be necessary
to express an opinion on the system of internal accounting
control taken as a whole or on any of the categories of controls
identified above.
Certified Public Accountants
Members of American Institute of Certified Public Accountants
Colorado Society of Certified Public Accounts
Governmental Finance Officers AssoCiation
The management of the City of Wheat Ridge, Colorado, is
responsible for establishing and maintaining a system of internal
accounting control. In fulfilling this responsibility, estimates
and judgments by management are required to assess the expected
benefits and related costs of control procedures. The objectives
of a system are to provide management with reasonable, but not
absolute, assurance that assets are safeguarded against loss from
unauthorized use or disposition, and that transactions are
executed in accordance with management's authorization and
recorded properly to permit the preparation of financial
statements in accordance with generally accepted accounting
principles. Because of the inherent limitations in any system of
internal accounting control, errors or irregularities may
nevertheless occur and not be detected. Also, projection of any
evaluation of the system to future periods is subject to the risk
that procedures may become inadequate because of changes in
conditions or that the degree of compliance with the procedures
may deteriorate.
Our study and evaluation made for the limited purpose described
in the first paragraph would not necessarily disclose all
material weaknesses in the system. Accordingly we do not express
an opinion on the system of internal accounting control of the
City of Wheat Ridge, Colorado, taken as a whole or on any of the
categories of controls identified in the first paragraph.
However, our study and evaluation disclosed no conditions that we
believe to be material weaknesses.
March 13, 1987
solely for the use of management, the
Office and the cognizant federal audit
used for any other purpose.
L~t/(k~~,~.C
This report is intended
Colorado State Auditor's
agency and should not be
GENERAL PURPOSE FINANCIAL STATEMENTS
The General Purpose Financial Statements provide a financial
overview of the City's operations. These financial statements
present the financial position and operating results of all funds
and account groups as of December 31, 1986.
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Exhibit 4
CITY OF WHEAT RIDGE, COLORADO
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND BALANCES
POLICE PENSION FUND - TRUST FUND
YEAR ENDED DECEMBER 31,1986
1986
1985
OPERATING REVENUES
Contributions (Note 3):
City
Employees - mandatory
Employees - voluntary
Total operating revenues
$ 153,325 $ 146,705
153,325 146,705
27,295 26,658
333,945 320,068
460,477 389,518
193 3,143
794,615 712,729
Interest
Capital gains
OPERATING EXPENSES
Withdrawals by participants
Trustee administrative charges
Total operating expenses
379,553 187,334
20,282 17,202
399,835 204,536
394,780 508,193
2,966,904 2,458,711
$3,361,684 $2,966,904
NET INCOME
FUND BALANCE, BEGINNING OF YEAR
FUND BALANCE, END OF YEAR
See accompanying notes to the financial statements.
Exhibit 5
CITY OF WHEAT RIDGE, COLORADO
STATEMENT OF CHANGES IN FINANCIAL POSITION
POLICE PENSION FUND - TRUST FUND
YEAR ENDED DECEMBER 31, 1986
1986 1985
SOURCE OF FUNDS
Net income $ 394,780 $ 508,193
MONEY PURCHASE PLAN,
BEGINNING OF YEAR 2,966,904 2,458,711
MONEY PURCHASE PLAN,
END OF YEAR $3,361,684 $2,966,904
See accompanying notes to the financial statements.
CITY OF WHEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 1986
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the City of Wheat Ridge, Colorado,
the City, conform to generally accepted principles as
applicable to governments. The following is a summary of the
more significant policies.
A. Principles used in determining the scope of the reporting
entity for financial purposes.
In conformance with Governmental Accounting and Financial
Reporting Standards, the City of Wheat Ridge, Colorado,
is the reporting entity for financial reporting purposes.
In 1976 the City of Wheat Ridge became a "Home Rule City"
(a municipal corporation) as defined by Colorado Revised
Statutes, Title 31. The City is the lowest level of
government having oversight responsibility and control
over all activities within the geographical area
organized as the City of Wheat Ridge, Colorado. The City
is not included in any other governmental reporting
entity because the City Council and certain officials are
publicly elected , they are empowered to adopt a budget
to expend City revenues, select management, significantly
influence operations and are primarily accountable for
fiscal matters. The Urban Renewal Fund, a component
uni t, is included in the City financial statements. No
other financial statements are issued for this component
unit.
The financial statements of the City include all funds
and account groups that are controlled by or dependent
upon the elected officials. Control by or dependence on
the elected officials is determined on the basis of
budget adoption, taxing authority, outstanding debt which
could be secured by general obligation of the City, and
the responsibility of the City to finance debt or make
subsidies to funds and account groups. All funds and
account groups included in this report were included in
last year's report, except the Capital Projects Fund.
The only project of the fund was completed as of December
31, 1985.
CITY OF WHEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (continued)
B. Basis of presentation - fund accounting
The accounts of the City are organized on the basis of
funds and account groups, each of which IS considered a
separate accounting entity. The operations of each fund
are accounted for with a separate set of self-balancing
accounts that comprise its assets, liabilities, fund
equity, revenue, and expenditures, or expenses, as
accounted for in individual funds based upon the purposes
for which they are to be spent and the means by which
spending activities are controlled. The various funds
are grouped in the financial statements in this report,
into three generic fund types and two broad fund
categories as follows:
Governmental Funds
General Fund The general
operating fund of the City. It
all financial resources except
accounted for in another fund.
fund is the general
is used to account for
those requ i red to be
On December 31, 1985 Council Resolution 757
authorized the establishment of a Police Department
Bond Trust. The Ci ty collects cash ba i I bonds from
individuals arrested in the City who are being held
on warrants issued by other units of local
government. The bond trust is a statewide program.
The activities of this fund are currently included in
the general fund due to the limited materiality of
the fund. As of December 31, 1986 the fund had a
cash balance and related account payable of $380.
Special Revenue Funds - Special revenue funds are used
to account for the proceeds of specific revenue sources
that are legally restricted to expenditures for
spec if ic purposes. The City has six special revenue
funds.
Capital Improvement Fund
monies received as a result
in the City's sales tax.
capital expenditures.
- The fund accounts for
of a one percent increase
Monies are only used for
Urban Renewal Fund - The fund was established in
1981, with seed money from the City, to be
responsible for and seek to accomplish the
redevelopment and rehabilitation of blighted areas.
Revenue is received from incremental sales tax
CITY OF WHEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (continued)
B. Basis of presentation - fund accounting- (continued)
growth, using 1981 as the base year, from property
taxes and interest on invested funds.
Federal Revenue Sharing Fund - The fund accounts for
monIes receIved through the "State and Local Fiscal
Assistance Act of 1972". The Act provides monies to
units of local government to be used for ordinary and
necessary maintenance, operating expenses, and
capital expenditures as authorized by the Act, which
also specifies certain restrictions and procedural
requirements.
Sen ior Center - The fund accounts for contributions
made to the Wheat Ridge Community Center.
Expenditures support activities of the Center.
Park Acquisition Fund The fund accounts for
revenues received and designated for the acquisition
of additional parks and related improvements.
Building Demolition Fund This revolving fund
charges property owners for City expenses incurred in
the demolition of buildings.
Fiduciary Fund Types
Trust and Agency Funds - Trust and Agency funds are
used to account for assets held by the City in a
trustee capacity or as an agent. City funds include a
Pension Trust, an Expendable Trust Fund, and two Agency
Funds.
The Pension Trust Fund is accounted for in essentially
the same manner as a proprietary fund, that is,
operations are financed and operated in a manner
similar to private business enterprise, since capital
maintenance is critical. The Expendable Trust Fund is
accounted for in essentially the same manner as
governmental funds.
Agency Funds are
liabilities) and
operations.
custodial
do not
in nature (assets equal
involve measurement of
Trust and Agency Funds of the City include the
following:
CITY OF WHEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (continued)
B. Basics of presentation - fund accounting - (continued)
Fiduciary Fund Types - (continued)
Police Pension (Trust) Fund - The fund accounts for
monies received from plan participants, and City
contributions from the General Fund. The monies are
held in trust for disbursement to participants upon
their leaving the plan or upon qualified retirement.
Conservation (Expendable) Trust Fund The fund
accounts for monies received and restricted as to use
in the acquisition, development and maintenance of
new conservation sites pursuant to Colorado Revised
Statutes, Title 138.
Public Works Escrow (Agency) Fund - Accounts for
monies received, prior to the issuance of certain
construction permits, to guarantee the work required
by the permit. Upon completion the monies are
returned.
CATV Property Damage (Agency) Fund - The CATV (cable
television) fund accounts for monies received from
the cable television permittee for settlement of
minor unresolved claims against the permittee for
damage to private property. The permittee is
required to restore City paid settlements within
fourteen days of notification.
C. Fixed assets and long-term liabilities
The accounting and reporting treatment applied to the
fixed assets and long-term liabilities associated with a
fund are determined by its measurement focus. All
governmental funds are accounted for on a spending or
"financial flow" measurement focus. This means that only
current assets and current liabilities are generally
included on their balance sheets. Governmental fund
operating statements present increases (revenues and
other financing sources) and decreases (expenditures and
other financing uses) in net current assets. Fixed
assets used in governmental fund type operations are
accounted for in the General Fixed Asset Group of
accounts rather than governmental funds. Public domain
("infrastructure") general fixed assets consisting of
certain improvements other than buildings, including
roads, bridges, curbs and gutters, street, drainage
systems, and lighting systems, are capitalized along with
CITY OF WHEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (continued)
C. Fixed assets and long-term liabilities - (continued)
other general fixed assets. No depreciation has been
provided for on general fixed assets.
All fixed assets are valued at historical cost or
estimated historical cost if actual historical cost is
not available. Contributed fixed assets are valued at
their estimated fair value on the date of gift.
Generally, the City capitalizes acquisitions whose life
exceeds one year and whose cost exceeds $200.
Land improvements transferred to the City from Jefferson
County in 1969, and through 1977, had been recorded at
the County's cost. Subsequently, the City elected to
discontinue recording the cost of all land improvements.
The Jefferson County Open Space Program acquires land for
public enjoyment (e.g., parks, playgrounds, lakes, etc.)
and then donates the property to the City for use as
publ ic land. The property is recorded at the cost
recorded by the Open Space Program.
Long term liabilities
governmental funds are
Long-Term Account Group,
expected to
accounted
not in the
be financed from
for in the General
governmental funds.
The two
concerned
position.
results of
account groups are not "funds". They are
only with the measurement of financial
They do not get involved with measurement of
operations.
D. Basis of Accounting
Basis of accounting refers to when revenues and
expenditures or expenses are recognized in the accounts
and reported in financial statements. Basis of
accounting relates to the timing of the measurement made,
regardless of the measurement focus applied.
All governmental funds are accounted for using the
modified accrual basis of accounting. Their revenues are
recognized when they become measurable and available as
net current assets, see also following notes.
Expenditures are generally recognized
accrual basis of accounting when
liability is incurred.
under the modified
the related fund
CITY OF WHEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (continued)
D. Basis of Accounting - (continued)
Trust and Agency funds are used to account for assets
held by the City in a trustee capacity. The Pension
Trust fund is accounted for using the accrual basis of
accounting.
E. Investments
Investments, certificates of deposit and the money
purchase plan, are stated at cost, which approximates
market value, and accrued interest receivable.
F. Comparative Data
Comparative total data for the prior year have been
presented in the accompanying financial statements in
order to provide an understanding of changes in the
City's financial position and operations. Such data is
not comparable to a consolidation because interfund
eliminations have not been made in the aggregation of
this data.
G. Total Columns on Combined Statements-Overview
Total columns on the Combined Statements-Overview are
capt ioned "Memorandum Only" to indicate that they are
presented only to facil i tate analysis. Data in these
columns do not present financial position, results of
operations, or changes in financial position in
conformity with generally accepted accounting principles.
H. Property Taxes
Property taxes are levied on December 31, and attach as
an enforceable lien on property as of January I. Taxes
are due as of January 1 of the following year and are
payable in full by July 31 if paid in installments or
April 15 with a single payment. Taxes are delinquent as
of August 1. If the taxes are not paid within subsequent
statutory periods, the property is sold at public
auction. Jefferson County bills and collects the
property taxes and remits collections to the City on a
monthly basis.
I. Budgets and budgetary accounting
The City
compliance
conforms
with
to the
Colorado
following
Revised
procedures,
Statutes,
in
in
CITY OF WHEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (continued)
I. Budgets and budgetary accounting - (continued)
establ iShing the budgetary
financial statements:
data
reflected
in
the
Pr ior to September 1, the Ci ty Administrator (not an
elected official) submits a proposed operating budget
for the ~iscal ye~r commencing the following January I,
to the CIty CouncIl (elected officials). The operating
budget, for all funds except agency funds, includes
proposed expenditures and the means of financing.
Public hearings are held at the regular City council
meetings to obtain taxpayer input.
Prior to November I, the budget is legally enacted
through passage of a budget resolution.
The City Administrator is authorized to transfer
budgeted amounts within the department of any fund.
City Council must approve revisions that change total
expenditures of any fund.
In addition to the operating budget, a five-year
Capital Improvement Program is proposed by the City
Administrator and adopted by City Council. This
program identifies projected expenditures and
anticipated revenues by fund. The Program is revised
and extended annually. The City Council adopts the
program as a planning document but does not appropriate
the multi-year expenditures. Annual installments to
the identified projects are appropriated in the annual
operating budgets or by supplemental appropriations.
Thus major additions to the infrastructure are not
normally accounted for through a Capital Projects Fund.
Appropriations are controlled and the budget is only
amended in conformity with Colorado Revised Statutes. The
City Charter requires a balanced budget. Expenditure~ in
excess of appropriations may violate Colorado revIsed
Statutes and must be reported to the State Auditor
(C.R.S. 24-1-607).
The Individual and Combined Statements of Revenues,
Expenditures and Changes in Fund Balances for the
governmental fund types include comparisons to, budg~t.
The budgets are adopted and presented in the fInancIal
statements on the GAAP basis. Budg~ted amou~ts are as
originally adopted or as amended by Clty CouncIl.
CITY OF WHEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (continued)
J. Encumbrances
Encumbrance accounting, under which purchase orders and
other commitments related to unperformed (executory)
contracts for goods or services, are recorded for
budgetary control purposes in the General and special
Revenue funds. Encumbrances outstanding at year-end are
reported as reservations of fund balances since they do
not constitute expenditures or liabilities. Encumbrances
do not lapse at year-end for budgetary purposes and are
reported as reservat ions of fund balance for subsequent
year expenditures.
2. ASSETS
The following notes apply to the assets of the various funds
and account groups.
A. Cash - deposits with financial institutions
All funds of the City are deposited with an eligible
public depository, as required by Colorado Revised
statutes, 11-47-105, 1973. The deposits were covered by
federal depository insurance or by pledged eligible
collateral as required by Colorado Revised statutes. All
collateralized securities are not held in the name of the
City. Per the Governmental Accounting Standards Board,
Statement Three, the deposits in excess of FDIC and FSLIC
insurance, not collateralized in the name of the City,
are deemed not collateralized. Deposits are maintained
in seven financial institutions.
Carrying
Amount
Bank
Balance
Insured (FDIC), (FSLIC)
Collateralized in City's name
Uncollateralized
$ 774,040
1,924,296
522,417
$ 774,040
1,924,296
522,417
Total deposits
$3,220,753
$3,220,753
CITY OF h'HEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
2. ASSETS - (continued)
B. Property taxes - receivable
It is the policy of the City to record the property tax
receivable in the year in which the taxes are levied and
to recognize the property tax revenues in the year in
which the lien attaches on the property. The receivable
of $500,616 is based upon budgeted net taxes to be
received in 1987, see also Note l(H).
C. Restricted assets - cash
General Fund cash of $100,000 has been restricted by City
Council for emergency situations affecting the lives and
property of the City's citizens. Expenditures must be
approved in advance by the City Council, or in situations
where members of City Council cannot be contacted, the
Mayor and the City Administrator can approve
expenditures, provided a subsequent report is made at the
next City Council meeting.
D. Changes in general fixed assets
The changes in general fixed assets for the year ended
December 31, 1986 are as follows:
Balance Balance
January 1 , December 31,
1986 Additions Deletions 1986
Land $ 2,290,890 $ 157,400 $ $ 2,448,290
Buildings 3,011,262 3,011,262
Improvements 529,569 479,999 1,009,568
Streets 8,106,465 8,106,465
Equipment 2,806,849 1,413,072 1,028,646 3,191,275
Total
$16,745,035 $2,050,471 $1,028,646 $17,766,860
3. LIABILITIES
A. Pension plans
City police are covered by a defined contribution money
purchase plan (Police pension Trust). Participants
con t rib ute 10% 0 f the ire om pen sat ion w hi c h the C i t Y
matches; however, under certain conditions, participants
may contribute up to 15% of their compensation. During
1986, the participants and the City each contributed
$153,325 to the Plan.
CITY OF WHEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
3. LIABILITIES - (continued)
All other City employees participate in the Colorado
County Officials and Employees Retirement Association
Retirement Plan, a defined contribution plan. The
participants are required to contribute 4% (and can
voluntarily contribute up to 10%) of their compensation;
the Ci ty contributes 4% of the employees I compensation.
The City contributed $79,359 for the year ended December
31, 1986. The City has no liability under the Plan other
than the matching payment.
B. Accrued salaries and payroll benefits
As of December 31, 1986 accrued salaries and related
payroll taxes were $ 49,048.
As of December 31, 1986, accrued sick pay of $ 13,588 was
recorded as a current liability of the General fund.
Based upon prior experience, this amount will normally be
liquidated with expendable resources. Unused sick leave,
in excess of 480 hours, may be converted to annual leave
or cash, on an annual basis, retirement, or termination
at half of its value.
As of December 31, 1986, accrued annual leave of $208,377
and accrued holiday pay of $31,115 were recorded in the
General Long-Term Debt Group of Accounts, these
liabilities will be liquidated by the general fund.
City employees earn vacation leave which may be either
taken or accumulated, up to a maximum amount, until paid
upon termination or retirement. Police accumulate
holiday pay for hours worked on holidays.
C. Lease obligations
The City is obligated for certain leases which have been
capitalized. The leases are subject to the yearly
appropriation of funds from the general fund. In
addition, one of the leases contains provisions for a
scheduled early purchase option. Following is a schedule
by year of future minimum payments under the capital
lease, together with the present value, calculated on the
City's incremental borrowing rate at the inception of the
lease. The future minimum lease obligations are as
follows:
CITY OF WHEAT RIDGE, COLORADO
NOTES TO FINANCIAL STATEMENTS
3. LIABILITIES - (continued)
Year ended December 31,
1987
1988
1989
1990
1991
$ 35,614
30,493
28,787
28,787
11,996
Total minimum lease payments
135,677
Amount representing interest
(23,885)
Present value of long-term obligation
under capital lease
$111,792
D. Schedule of changes in General Long-Term Debt
Compensated
Leases Absences Total
Balance,
beginning of year $ 48,494 $209,428 $257,922
Additions 96,646 30,064 126,710
Deletions (33,348) (33,348)
Balance, end of year $111,792 $239,492 $351,284
4. INTERFUND RECEIVABLES AND PAYABLES
A summary of interfund receivables and payables follows:
Fund
Receivable
Payable
General
$85,828
$
Special Revenue
Capital Improvement
Urban Renewal
Senior Center
10,353
75,311
82
Agency
Public Works
CATV Property Damage
13
69
$85,828
$85,828
SUPPORTING SCHEDULES
GENERAL FUND
The General Fund accounts for all transactions of the Ci ty not
required to be accounted for in other funds. This fund
represents an accounting for the City's ordinary operations
financed primarily from property and sales taxes. It is the most
significant fund in relation to the City's overall operations.
CITY OF WHEAT RIDGE, COLORADO
COMPARATIVE BALANCE SHEET
GENERAL FUND
DECEMBER 31, 1986 AND 1985
ASSETS
Cash
Certificates of deposit
Accounts receivable:
Jefferson County property taxes
Other
Due from other funds
Inventory
Restricted assets-
certificate of deposit
TOTAL ASSETS
LIABILITIES AND FUND EQUITY
LIABILITIES
Accounts payable
Accrued payroll benefits
Due to other funds
Deferred revenue-property taxes
Total Liabilities
FUND EQUITY
Fund balance:
Reserved for encumbrances
Reserved for inventory
Unreserved:
Designated for subsequent
years expenditures
Undesignated
Total Fund Equity
TOTAL
1986
$ 492,793
1,075,000
500,616
14,483
85,829
54,227
100,000
$2,322,948
$ 51,066
62,636
500,616
614,318
32,234
54,227
1,375,417
246,752
1,708,630
$2,322,948
Schedule A-I
1985
$ 7,675
2,449,566
498,608
9,351
245,419
42,051
100,000
$3,352,670
$ 71,681
13,606
250,411
498,608
834,306
45,906
1,712,860
759,598
2,518,364
$3,352,670
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Special Revenue funds account
revenue sources that are legally
specific purposes.
for the proceeds of specific
restricted to expenditures for
The City has six Special Revenue funds:
The Capital Improvement Fund The fund accounts for monies
received as a result of a one-percent increase in the City's
sales tax. Monies are only used for capital expenditures.
Urban Renewal Fund - The fund was established during 1981, with
seed money from the City, to be responsible for and seek to
accomplish the redevelopment and rehabilitation of blighted
areas. Revenue is currently being received from a incremental
sales tax growth, using 1981 as the base year, from property
tax and interest on invested funds.
Federal Revenue Sharing Fund The fund accounts for monies
receIved through the "State and Local Fiscal Assistance Act of
1972". The Act provides funds to units of local governments to
be used for ordinary and necessary maintenance, operating
expenses, and capital expenditures authorized by the Act. The
Act also specifies certain restrictions and procedural
requirements.
Senior Center Fund - The fund accounts for contributions made
to the Wheat Ridge Community Center. The expenditures support
activities of the center.
Park Acquisition Funds The fund accounts for revenues
received and designated for use in the acquisition of
additional parks and related improvements.
Building Demolition
owners for City
buildings.
Fund - This revolving fund charges property
expenses incurred in the demolition of
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
To account for nonmajor federal assistance and to comply with the
Single Audit Act and OMB Circular A-128.
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P
F IDUC IARY FUNDS
Trust and agency funds are used to account for assets held by the
City in a trustee capacity or as an agent.
The City has four such funds:
Pension Trust Fund
Pol ice Pension Fund The fund accounts for monies
received from Plan participants and City contributions
from the General Fund. The monies are held in trust for
disbursement to qualified participants upon leaving the
plan or upon qualified retirement.
Expendable Trust Fund
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received and restricted for use in the acquisition,
development and maintenance of new conservation site
pursuant to Colorado Revised Statutes, Title 138.
Agency Funds
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received prior to the issuance of certain
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for monies
construction
the permit.
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fund accounts for monies received from the cable
television permittee for settlement of minor unresolved
claims against the permittee for damage to private
property. The permittee is required to restore City paid
settlements within fourteen days after notification.
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Schedule C-2
CITY OF WHEAT RIDGE, COLORADO
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FOR THE YEAR ENDED DECEMBER 31, 1986
Balance
January I,
1986
Additions
Deductions
Balance
December 31,
1986
PUBLIC WORKS ESCROW FUND
ASSETS
Cash $ 20 $111,333 $ 60,995 $50,358
Certificate of deposit 86,132 86,132
TOTAL $86,152 $111,333 $147,127 $50,358
LIABILITIES
Refundable escrow
deposits $85,867 $ $ 35,522 $50,345
Due to other funds 285 272 13
TOTAL $86,152 $ $ 35,794 $50,358
CATV PROPERTY DAMAGE FUND
ASSETS
Cash $ 2,536 $ 33 $ $ 2,569
LIABILITIES
Refundable escrow
deposits $ 2,500 $ $ $ 2,500
Due to other funds 36 33 69
TOTAL $ 2,536 $ 33 $ $ 2,569
GENERAL FIXED ASSETS ACCOUNT GROUP
The General Fixed Assets Account Group records changes in the
City's ownership of and investment in capital assets including
land, buildings, improvements to land and buildings, streets,
bridges, curbs and gutters, drainage systems, lighting systems,
and other equipment, the lives of which are greater than one year
and whose cost exceeds $200.
Schedule D-1
CITY OF WHEAT RIDGE, COLORADO
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS - BY SOURCES
DECEMBER 31, 1986
GENERAL FIXED ASSETS:
Land
Buildings
Improvements
Streets
Equipment
$ 2,448,290
3,011,262
1,009,568
8,106,465
3,191,275
TOTAL
$17,766,860
INVESTMENT IN GENERAL FIXED ASSETS FROM:
Assets contributed to the City
Acquired by various funds
$10,156,579
7,6l0,281
TOTAL
$17,766,860
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Schedule D-3
CITY OF WHEAT RIDGE, COLORADO
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
ADDITIONS AND DELETIONS
DECEMBER 31, 1986
Balance Additions Deletions Balance
January 1, And And Decembe r 31,
1986 Transfers Transfers 1986
General Govern.ent
Ci ty counci 1 $ 72,697 $ $ $ 72,697
Treasurer 29,165 135,379 737 163,807
Mayor 1,680 1,680
City administrator 28,326 770 7,196 21,900
Attorney 211 211
City clerk 20,146 549 20,695
Municipal clerk 9,670 4,258 689 13,239
Building 2,126,396 1,534 216 2,127,714
Community development 87,047 17,235 8,163 96,119
TOTAL 2,375,338 159,725 17,001 2,518,062
Public Safety
Police administration 470,920 17,868 74,928 413,860
Support services 44,911 4,081 48,992
Operations 103,108 86,213 189,321
Civil disaster 7,698 3,154 4,544
TOTAL 626,637 108,162 78,082 656,717
Public Works
Administration 9,220,649 3,837 475,336 8,749,150
Engineering 96,248 71,201 560 166,889
Street maintenance 66,008 794,719 2,126 858,601
Traffic maintenance 3,836 114,132 2,932 115,036
Shops 511,316 92,756 435,749 168,323
TOTAL 9,898,057 1,076,645 916,703 10,057,999
Parks and Recreation
Adminstration 2,387,372 635,004 15,954 3,006,422
Recreation 1,012,541 6,423 630 1,018,334
Parks maintenance 396,500 48,870 276 445,094
Forestry 39,597 12,384 51,981
Rangers 8,993 3,258 12,251
TOTAL 3,845,003 705,939 16,860 4,534,082
TOTAL GENERAL
FIXED ASSETS $16,745,035 $2,050,471 $1,028,646 $17,766,860