2020 Budget Meeting

October 1, 2019
October 1, 2019 
                 
Honorable President and City Council Members of the City of Steamboat Springs: 
 
In accordance with Section 9.4 of the Steamboat Springs Home Rule Charter, we hereby present the 
proposed Budget for the 2020 calendar year. As prepared and submitted, the 2020 Budget is 
intended to serve as a policy guide for the ensuing fiscal year relative to community goals and 
accomplishments; and also serve as a description and accounting of the resources necessary to 
achieve the intended service delivery levels, projects and programs.   
 
Here are the City’s Vision, Mission, Values, and Goals as adopted by City Council: 
 
City Council Vision, Mission, Values, & Goals  
Vision 
To preserve our past while assuring an economically, culturally, and environmentally sustainable 
future. 
Mission 
We plan, partner, and provide superior services and a safe environment in our thriving, authentic 
community. 
Values 
Friendliness 
Integrity 
Respect 
Stewardship 
Teamwork! 
 
2019‐2020 City Council Goals 

Priority Goals: 

1) Develop a long‐term fiscal sustainability plan for the City, which incorporates revenue 
diversification, cost recovery, asset performance for facilities, and community education and 
outreach. 

2) Determine a long‐term funding strategy for emergency services (Fire/EMS). 

Non‐prioritized Goals: 

3) Community Engagement: Develop and implement a community engagement plan which 
emphasizes key messages through multiple channels to the community and encourages 
participation in the public process in advance of council decisions. 
4) Define city policies and processes to facilitate measurable options for diverse community 
housing opportunities. 

5) Long Term Water Planning:  Identify and implement strategies to promote water supply 
resiliency: prepare for growth, plan for drought & wildfire, plan for a Colorado River 
Compact Call, plan for water conservation, develop redundant water supplies. 

6) Create policy that advances environmental sustainability. 

Monitor: 

1) Howelsen Hill – Work with all public stakeholders to develop a long‐term sustainable financial 
plan and long‐term maintenance plan for Nordic, jumping, alpine and summer usage. 

2) Downtown 

a) Downtown Master Plan:  Community discussion and master plan for character of 
downtown area.   (Including land uses, density, height, parking standards, etc.) 

b) Define parking problem and investigate solutions for parking in the downtown area.  
 
Accomplishments: 
With hard work and dedication, City Council and staff have made significant accomplishments in the 
past year, including: 
 The Steamboat Springs Police Department and the Routt County Sheriff’s Department are 
now housed under the same roof in the Combined Law Enforcement Facility. 
 City Council has negotiated an annexation agreement to make strides in increasing 
community housing. 
 After exploring dozens of options to increase fiscal sustainability for the City, Council 
approved a ballot initiative for property tax to aid in funding Fire/EMS services. 
 The City has enhanced water security by completing a Water Supply Master Plan that 
evaluated the impacts of population growth, drought, and wildfire to its water supplies and 
completed the Fish Creek Critical Community Wildfire Watershed Protection Plan (CWP)2 
that identified strategies to prevent and respond to a catastrophic wildfire in the Fish Creek 
Basin – the City’s primary drinking water source.  
 “Give Plastic the Sack” – An idea brought to the City by Teen Council resulted in City 
Council passing Ordinance 2699 banning plastic carry‐out bags in 5 major retail/grocery 
stores and imposed a $.20 fee on paper bags to fund programs and infrastructure that will 
reduce waste and increase recycling in the City of Steamboat Springs.   
 Council has worked to make themselves very accessible to community members through 
additional communication and dozens of events outside of City Council meetings.  Along 
the way, Council and staff have had many other “wins” and consider 2019 a successful 
year.   
 
 
 
 
Cautiously Optimistic: 
The past year has been a great year for Steamboat Springs in general.  We had a great snow year for 
the 2018‐2019 winter season, a wet spring which in‐turn brought us out of a drought and helped 
reduce fire danger, and the local economy has remained strong.  On a broader scale, the global 
economy is slowing and there is uncertainty and skepticism in the national economy, which is why 
the budget theme for 2020 is “Cautiously Optimistic.”  Consumer confidence remains strong and is 
about even with last year; however, there has been more volatility over the past several months 
which creates some level of uncertainty. 
 
Snow is an important factor for our winter tourism which impacts sales tax collections in the City of 
Steamboat Springs. There are currently conflicting forecasts for the 2019‐2020 winter.  However, 
one known fact is the prior winter’s conditions have an impact on the upcoming winter.  Therefore, 
since last winter’s snow conditions were favorable, there is an expectation that will have a positive 
impact on the upcoming season’s tourism numbers and sales tax.  This leads us to our cautiously 
optimistic sales tax projection of 3.5% over 2019 projected sales tax.  We are budgeting from a 
pretty high watermark for 2020, but feel optimistic that overall economic signs remain strong.    
 
The focus for the 2020 budget is to keep our services consistent with growth in demand and 
achieve our mission to plan, partner, and provide superior services and a safe environment in our 
thriving, authentic community.  While focusing on achieving the City’s mission, we have been 
cautiously optimistic when looking at revenue projections, staffing levels, contractor availability, 
and inflation.   
 
Aligning with Council’s Mission: 
Below is a description of current and planned work that aligns with Council’s mission: 
Plan: 
 Complete a follow‐up pavement analysis 
 Continuation of the Engineering Standards Update 
 Mountain Base Area Plan 
 Wetlands Feasibility Study 
 Community Survey 
 Implementation of the Parks, Recreation, Open Space, Trails and River Master Plan 
 
Partner: 
 Partner with sports organizations: 
o Steamboat Springs Winter Sports Club 
o Soccer, hockey, lacrosse, figure skating, baseball, pickleball, etc. 
 Partner with businesses/entities with vested interest in plans 
o Potential partnership on the Mountain Base Area Plan 
 Partner with other governmental agencies 
o Continued partnership with Routt County with the Combined Law Enforcement 
Facility (CLEF), Regional Building Department, Regional Transit, etc. 
o State transportation (CDOT) 
o Mt. Werner Water 
o Steamboat Springs Area Fire Protection District 
 o U.S. Forest Service 
 Continue to partner with community‐based volunteer organizations 
o Yampa Valley Sustainability Council 
o 2A Trails Committee 
o Human Resources Coalition 
o Creative District  
 Partner with schools 
o Colorado Mountain College 
o Steamboat Springs School District 
 
Provide Superior Services: 
With budgetary challenges, we struggle to achieve a level of service that we consider to be 
“superior”.  Below are areas on which we are focused to achieve this part of the mission: 
 Add an additional regional bus to accommodate the increasing ridership from Craig and 
Hayden. 
 Increase Fire Prevention plan review capacity with contracting and a Deputy Fire Marshal. 
 Add an additional Community Service Officer (CSO) to assist with special events as well as 
appropriate level law enforcement calls that can be serviced by a CSO which will free up our 
Police Officers and provide them with additional capacity. 
 Increased facility maintenance and deferred infrastructure repair – not yet to the 
recommended level of the Facilities Conditions Assessment. 
 Increased pavement maintenance – not yet to the recommended level of the Pavement 
Conditions Assessment.  
 
Provide a Safe Environment: 
 Add additional CSO officer to assist the department in many facets.  
 Add additional Deputy Fire Marshal to aid in Fire Plan Review as well as Fire Prevention 
operations that are currently not able to be completed due to staffing shortages. 
 We continue to work to protect the City from a technological standpoint as well.  We are 
doing this with increased Information Technology security to prevent cyberattacks, tighter 
policies and procedures, and continuously evaluating and replacing software and technology 
before it is outdated and obsolete.  This includes software, radios, computers, and other 
similar equipment.   
 
 
 
 
 
 
 
 
 
 
 
 
Personnel: 
The 2020 budget proposes a 1.9% increase in FTEs. This growth is much lower than the current 
sales tax growth we are currently seeing in 2019 and is just over half of the growth that we are 
projecting for 2020.   
Below is a schedule of the Full Time Equivalent (FTE) changes proposed in the 2020 budget.  
 
2019 Original Budgeted FTEs  294.46 
Additional Staff   
 Police – Community Service Officer  1.0 
 Fire – Deputy Fire Marshal  1.0 
 City Manager – Human Resources/Risk Management Coordinator  1.0 
 Parks & Recreation – Botanic Park Manager (funded by endowment)  .70 
 Parks & Recreation – Parks Project Manager  1.0 
 Parks & Recreation – Part‐Time Trails Worker  .50 
 Public Works – Fleet Services Part‐Time Mechanic   .25 
 Public Works – Transit Part‐Time Bus Driver  .58 
   
Increased Hours of Existing Staff   
 Finance – 2019 Department Reorganization  .10 
 Finance – Sales/Use Tax Accounting Technician  .10 
 Finance – Sales/Use Tax Auditor  .10 
   
Miscellaneous Adjustments   
 Airport – Line Service Technician  .10 
 Parks & Recreation – Temporary Front Desk/Events Specialist  (.33) 
 Parks & Recreation – Ski Safety Coordinator  (.40) 
    
2020 Proposed FTE Budget  300.16 
 
There were other positions that were requested through the budget process that are also 
important positions, but due to fiscal constraints, are not currently proposed to be funded.   
The unfunded positions are listed below: 
 
Position Description  FTE 
  Planner/Historic Preservation Officer  1.0 
  Senior Facilities Maintenance Worker  1.0 
  P&R Howelsen Hill Maintenance Worker  1.0 
  Firefighter/EMT  3.0 
  Airport Line Service Technician – Part‐time  0.50 
 
In the annual employee survey that was completed in 2019 the two lowest ranked items came from 
these two questions: 
1) I am paid fairly compared to others doing similar work in the City and in other organizations. 
2) My department is adequately staffed. 
Therefore, it was not a surprise that there were about 12 FTEs being requested and we needed to 
balance the pay plan with the new personnel requests.  As City Council has heard over the last year, 
the Fire/EMS Strategic Plan outlines a need to add 3 Firefighter/EMTs to the staff in order to 
maintain current service levels.  These positions have not been funded in the budget and will be 
revisited after the electors determine the outcome of the Fire/EMS dedicated property tax that is 
on the November 2019 ballot. 
 
Pay Plan: 
Human Resources recommends doing a salary survey biannually for all positions with the exception 
of sworn police and firefighter positions, which will be completed annually, going forward.  With the 
previous salary survey completed in 2017, the City hired Graves Consulting to perform a salary 
survey this year.  The results of this survey showed an upward market shift ranging from 4% to 
6.5%.  Given this information, we are proposing a shift to the general pay plan of “market” plus a 
1% increase to mitigate compression within the salary ranges.  For sworn police and firefighter 
positions, we are proposing a 3% shift in the ranges plus a step increase (4%‐7%) for eligible 
employees. 
 
The graph below is the personnel costs for the entire City budget as a percent of revenue. With the 
additional FTEs, the implementation of the pay plan and the benefit increases (primarily health 
insurance costs), the City is still in‐line with the historical personnel costs as a percentage of 
revenue. For the years of 2010‐2018 this graph includes actual revenue and expense and the 2019 
and 2020 is projected and budgeted. Historically, the actual percent trends lower than projected 
due to conservative budgeting.  
 

City‐Wide Personnel as a % of Revenue
2010‐2020 Budget
100%

90%

80%

70%

60% 57%
53% 53% 51% 52%
49% 49% 49% 50% 49%
50% 47%

40%

30%

20%
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
 
It is understood that City Council is apprehensive when it comes to adding personnel and we too, 
want to remain conservative when it comes to personnel costs; however, if done with sound 
management principles in mind, limited personnel growth is appropriate. The City is a service 
organization where employees are our most valued assets. When evaluating our services and 
programs, we have to take into consideration the cost of having overly stressed employees, the cost 
of employee turnover, the loss of productivity, the increased risk and liability, and the inability to 
comply with new federal mandates.  
 
Fund Overview 
 
General Fund & Capital Projects Fund 
The General Fund reserve balance at the end of 2020 is projected to be about $14.5M and Capital 
Projects Fund reserve balance is projected to be about $5.5M.  
 

General Fund 
Fund Reserve Balance

 $18,000,000
 $16,000,000
 $14,000,000
 $12,000,000
 $10,000,000
 $8,000,000
 $6,000,000
 $4,000,000
 $2,000,000
 $‐
2015 2016 2017 2018 2019 2020

Restricted Reserves Unassigned Reserves
 
 General Fund & Capital Project Fund 
Fund Reserve Balances

 $35,000,000
 $30,000,000
 $25,000,000
 $20,000,000
 $15,000,000
 $10,000,000
 $5,000,000
 $‐
2015 2016 2017 2018 2019 2020

Restricted Reserves Unassigned Reserves Capital Project Fund Reserve

 
 
 Here is a summary of the different categories of fund reserves and the projected 2020 balance: 
 
Capital Projects Fund  Used to fund 6‐Year CIP  $5.5M 
Unassigned Fund Balance  Spendable with an appropriation  $11.9M 
Restricted or Assigned  Agreement ordinance, contract or TABOR restricted  $2.6M 
       Total General & Capital Reserves  $20M 
 
The unassigned fund balance includes the Budget Stabilization Reserve which is about 25% of prior 
year expenditures. This is about $8.8M and the remaining $3.1M is the residual fund balance that is 
unassigned.  
 
Accommodation Tax Fund 
The Accommodation Tax Fund is also considered a capital projects fund, but is funded specifically 
with a 1% City tax on accommodations. This revenue is restricted based on ballot language from 
1986 and 2013. The 2020 budget is in accordance with the 2013 ballot language and includes 
$600,000 to be spent on the development of trails, $30,000 on marketing the tourist related 
improvements, and $30,000 for Haymaker Capital Improvements. Any accommodations tax that is 
collected above $660,000 annually can be spent in accordance with the 1986 ballot language at City 
Council discretion. Based on projections, there will be approximately $1.8M in the Accommodation 
Tax Fund that can be allocated based on Council discretion in accordance with the 1986 ballot 
language at the end of 2019.  The 2020 budget includes $500,000 of the “excess” funds allocated to 
the Howelsen Hill Ski Lift replacement with an additional $1.15M planned for 2021.  This will still 
leave over $1.5M to be utilized for other projects based on current projections. 
 
 
 
Community Housing Fund 
The City has one special revenue fund called the Community Housing Fund. This fund was 
established in 2007 to account for revenues and expenditures related to community housing. The 
primary source of revenue for this fund has been inclusionary zoning fees that have been 
suspended for the last several years and recently repealed. However, this fund receives revenue in 
the form of a loan repayment from the Yampa Valley Housing Authority (YVHA) along with 
repayments from prior affordable housing subsidy agreements. According to a Resolution approved 
by City Council in 2007, “the funds shall be used only for the purpose of planning, subsidizing, 
developing and administering Community Housing. The City may allocate these funds to an entity 
that agrees to acquire land or units that will be devoted to Community Housing Program.” The 
YVHA has requested $65,000 from the City for administration and this contribution has been 
reflected as a budgeted expenditure from this fund in accordance with appropriate uses of these 
funds. 
 
Utility Fund 
The City accounts for the water and wastewater revenues and expenditures as two separate funds, 
however, they are budgeted as one fund in the budget ordinance as well as reported as one fund 
called the Utility Fund in our Comprehensive Annual Financial Report (CAFR).  
 
The budget proposal includes a $25,000 contribution to the Yampa River Fund from the Utility Fund 
that will be matched dollar‐for‐dollar by a challenge grant. The Yampa River Fund was launched on 
September 19th, 2019 with over $2.9 million raised for the endowment, including a $500,000 
commitment from the Steamboat Ski & Resort Co.   This fund will help pay for Yampa River 
streamflow and river restoration projects that will benefit city utility customers, agriculture, 
recreation, and the environment. Note that the Colorado Water Trust has spent $456,822 on 
streamflow releases from Stagecoach Reservoir since 2012 and that the Yampa River Fund will help 
pay for projects like these in the future. 

A utility rate study was previously completed in 2016 and rates were implemented in 2017. Three 
years of rates (2017‐2019) were adopted via Ordinance by City Council for both water and 
wastewater with the anticipation that a new rate study would be done every 3 years. A rate study is 
currently underway in order for City Council to adopt new rates by the end of the year with an 
effective date of January 2020. This will enable the City to maintain service levels as well as adhere 
to an adequate long‐term capital plan with regards to water and wastewater in the City of 
Steamboat Springs.  The budget projections being presented result in an estimated fund balance of 
$3.7M at the end of 2020. 
 
Airport Fund 
The Airport Fund is classified as an Enterprise Fund, however it is our only Enterprise Fund that 
requires a transfer from the General Fund on an annual basis to maintain a positive fund balance. 
Over the past few years, the Airport has been able to cover operating expenses with its revenue and 
only needed a transfer to cover capital projects. The City has been notified that the tenant of the 
terminal building, Smartwool, will be terminating their lease mid‐2020. The annual lease from 
Smartwool would have been approximately $335K in revenue for the Airport Fund, however we are 
projecting $232K of lease revenue.  The projection takes into consideration that it is likely there will 
be a few months of vacancy before we are able to fill the space with a new tenant. For the 2020 
2020 Budget Meeting
October 1, 2019
Accomplishments
• Combined Law Enforcement Facility
• Annexation
• Fiscal Sustainability
• Long-term Water Planning
• Environmental Sustainability
• Community Accessibility
“Cautiously Optimistic”
Not so
Positive
positive

Snow for 2019-

Great Winter
2020?

National
Strong Economy
Skepticism

Volatility in
High Consumer
Consumer
Confidence
Confidence
 2019 Original Budgeted FTEs 294.46

Personnel
Additional Staff
Police – Community Service Officer 1.0
Fire – Deputy Fire Marshal 1.0
City Manager – Human Resources/Risk Management Coordinator 1.0

FTE
Parks & Recreation – Botanic Park Manager (funded by endowment) .70

Parks & Recreation – Parks Project Manager 1.0

Year-over-Year Parks & Recreation – Part-Time Trails Worker
Public Works – Fleet Services Part-Time Mechanic
.50
.25
Change Public Works – Transit Part-Time Bus Driver .58

Increased Hours of Existing Staff

Finance – 2019 Department Reorganization .10
Finance – Sales/Use Tax Accounting Technician .10
Finance – Sales/Use Tax Auditor .10

Miscellaneous Adjustments
Airport – Line Service Technician .10
Parks & Recreation – Temporary Front Desk/Events Specialist (.33)
Parks & Recreation – Ski Safety Coordinator (.40)

2020 Proposed FTE Budget 300.16

 City-Wide Personnel as a % of Revenue
2010-2020 Budget
100%

90%

80%

70%

60% 57%
53% 53% 51% 52%
49% 49% 49% 50% 49%
50% 47%

40%

30%

20%
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
 General Fund & Capital Project Fund
Fund Reserve Balances

$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$-
2015 2016 2017 2018 2019 2020

Restricted Reserves Unassigned Reserves Capital Project Fund Reserve

Capital Projects Fund Used to fund 6-Year CIP $5.5M

Unassigned Fund Balance Spendable with an appropriation $11.9M
Restricted or Assigned Agreement ordinance, contract or TABOR $2.6M
restricted
Total General & Capital Reserves $20M
 Department Amount
Public Works
Admin & Engineering $ 10,500
Streets 65,000
Non-Funded 2020 Transit 22,000
Budget Requests Airport (includes .5 requested FTE) 38,949
Public Safety
Police 11,500
Fire (includes 3 requested FTEs) 267,748
Parks & Recreation
All Divisions (includes 1 requested FTE) 414,659
General Government
City Manager 20,400
General Services (includes 1 requested FTE) 107,140
Finance 2,000
Planning & Community Develop.
Planning (includes 1 requested FTE) 110,571
Total $1,070,467
 Year-Over-Year
Personnel Change (All Funds)
2019 to 2020
Description FTEs YOY
Impacted Increase
General Pay Plan ~250 $790,000
New Positions ~5.7 450,000
Police Pay Plan (Sworn officers only) ~25 190,000
Police Overtime 80,000
Fire Pay Plan (Excluding Admin) ~25 140,000
Fire Unscheduled Overtime 25,000
Health Insurance ~253 500,000
Total $2,175,000
 Department/Division Amount
Public Works

Approximate Engineering
Streets
($40,000)
(80,000)
Operating Change Transit 26,000

2019 to 2020
Parks & Recreation
All Divisions 88,000
General Government
City Manager’s Office 75,000
Waste Reduction & Recycling 75,000
Human Resources 23,000
Risk Management 100,000
City Clerk (60,000)
IGS 75,000
Facilities (20,000)
Information Technology 115,000
Legal & Muni Court 23,000
Total $400,000
 City of Steamboat Springs
List of 2020 Budget Reductions from Requested Budget
10/1/2019

City Manager's Office
City Manager's Office
Personnel
Overtime $        400
Operating
Economic Development Incentives‐Childcare Initiative        5,000
Management Consultant        5,000
City Clerk's Office
Operating
Contract Labor ‐ Meeting Minutes        1,000
Advertising        2,000
Training, Travel, & Meetings        2,000
Human Resources
Operating
Payplan Contingency        5,000
Total City Manager $        20,400
Finance
Personnel
Budget & Tax ‐ Overtime        2,000
Total Finance $          2,000
Planning
Personnel
Planner (Addt'l Request)      89,071
Overtime           400
Operating
Scanning Archives      10,000
Operations Consultant      10,000
Historic Preservation Incentives        1,000
Historic Preservation Meeting Expenses           100
Total Planning $     110,571
General Services
Facilities
Personnel
Facilities Maintenance Worker, Sr. (Addt'l Request)      77,140

Information Technology
Operating
IT SharePoint Consulting      30,000
Total General Services $     107,140
Parks & Recreation
Administration
Operating
Training, Travel, & Meetings        4,500
Recreation
Operating
Summer Camp Program Fees        2,200
Adult Sports Leases & Rentals           700
Ice Arena
Operating
Facilities R&M ‐ Delay Flooring Replacement      45,000
Recycling Bins (Fund from Waste Reduction & Recycling Fund)        4,000
Marketing & Events
Operating
Marketing ‐ Steamboat Living BOTB Ad (Winter)        1,050
Marketing ‐ Colorado Hunter Magazine        1,265
Program Supplies ‐ Yampa River Clean‐Up Supplies           300
Rodeo
Operating
R&M Buildings & Grounds ‐ Delay Sound System        6,000
Facilities R&M ‐ Rodeo Concrete Stands Repair/Replace      94,578
Parks
Operating
Capital Equipment ‐ Toro Utility Vehicle      25,800
Lease Mini Excavator        7,400
Non‐Capital Equipment ‐ Drinking Fountains        9,500
Streetscapes
Operating
Reduced level of service Hwy 40 Medians      63,383
Trails
Operating
Contract Services ‐ Depot Fence Install      11,200
Technical Review ‐ Survey for Depot Fence           750
Core Trail Tunnel Repairs      15,000
Small Tools ‐ Bike Trailer & New Tools           800
Howelsen Hill
Personnel
Maintenance Worker (Addt'l Request)      68,233
Operating
Howelsen Hill ‐ Ski Hill Repair  (See capital project)      50,000
T&M Machinery and Equipment        1,000
Jump/Tower/Judges Maintenance        2,000

Total Parks & Recreation $     414,659
Public Works
Administration
Operating
Meetings & Meals           500
Engineering
Operating
Contract Services for Building Permit Review & Inspection      10,000
Streets Administration
Personnel
Overtime        2,500
Operating
Training & Travel        1,000
Memberships & Subscriptions           250
Meals           250
Streets Snow Removal
Personnel
Incentive/Overtime/Premium      18,000
Operating
Contract Trucking        5,000
Scoria        5,000
Streets Pavement Maintenance
Personnel
Incentive/Overtime/Premium           500
Streets Traffic Control
Operating
Signals & Signs        3,000
Street Striping        3,000
Streets Stormwater Management
Operating
Materials        5,000
R&M Drainage & Culverts      10,000
General Street Services
Operating
Incentive/Overtime/Premium        1,500
Reduce 10th & Yampa Parking lot lease      10,000
 Transit Admin
Operating
Training & Travel           100
Transit Regional
Operating
Printing of bus schedule           100
Fuel & Oil           100
Tires           200
Regional Coach Paint      20,000
Transit Local Bus Service
Operating
Training & Travel           200
Fuel & Oil           400
Motor Vehicle Parts           400
Tires           250
Meetings & Meals           150
Bus Decals           100
Airport
Personnel
Line Service Technician (Addt'l Part‐Time Request)      20,949
Operating
Training, Travel, & Meetings        3,000
Small Equipment, Webcams        2,000
Capital Equipment, Golf Cart      13,000

Total Public Works $     136,449
Police Department
Operating
Equipment      11,500
Total Police Department $        11,500
Fire Department
Personnel
Firefighter/EMT   257,748
Operating
Contract Services ‐ Fire Prevention Plan Review      10,000
Total Fire Department $     267,748

Grand Total Reduction/Cuts $  1,070,467
 October 1, 2019

PAY PLAN UPDATE

 MARKET DEFINITION
______________________________________________________________________

• Full-service municipalities, and private sector entities where applicable, in Northern Colorado region

• Resort communities within all of Colorado

• Special districts where applicable (i.e.: Fire Districts, Parks Districts)

GUIDING PRINCIPLES OF THE PLAN
____________________________________________________________________

• Keep salaries competitive with the market

• Equitable city-wide

• Contributes to recruitment and retention

• Consideration of employee performance

• Mindful of budget
 CURRENT PHILOSOPHY ON PAY INCREASES
____________________________________________________________________

General Plan: Public Safety (Sworn & FF):

• Merit-based increases • Step increases based on meeting specified criteria

• Managers can provide 0 – 3.5% increases • Increases range from 4 – 7%

• More aggressive plan: can reach max of range within 7-8 years
GENERAL PLAN RECOMMENDATIONS
____________________________________________________________________

• Market adjustments are made by job family, not the plan as a whole
• Approximately 22 positions moved up one grade based on market data
For example:

Admin & Labor Professional & Current plan

Trades Management LABOR & TRADES (35% Wide)

Non-exempt Plant Operator $41,191 $48,400 $55,609

LT12
Non-exempt Utility Technician $19.80 $23.27 $26.73

6.5% shift upward between midpoints

2020 plan
LABOR & TRADES (35% Wide)

6.5% 4% Non-exempt Plant Operator $43,869 $51,546 $59,223

LT12
Shift in range Shift in range Non-exempt Utility Technician $21.09 $24.78 $28.47
 PUBLIC SAFETY (PD SWORN & FIREFIGHTERS) RECOMMENDATIONS
____________________________________________________________________
These plans are adjusted upwards by 3% within each step. The % shown represents amount of
increase provided moving through the plan at each step.

POLICE
Grade FLSA Job Title 1 2 3 4 5 6 7

P10 Non-Exempt Police Officer

7.0% 6.5% 6.0% 5.5% 5.0% 4.6%

P11 Non-Exempt Police Detective

7.0% 6.5% 6.0% 5.5% 5.8%

P12 Non-Exempt Police Sergeant

6.5% 6.0% 6.0% 5.7%

FIRE
Grade FLSA Job Title 1 2 3 4 5 6 7 8

F10 Non-Exempt Firefighter/EMT Basic

6.0% 6.0% 5.5% 5.0% 4.0% 4.0% 4.0%

F11 Non-Exempt FF Paramedic/Engineer/Inspector

6.0% 6.0% 5.5% 5.0% 4.0% 4.0% 4.0%

F12 Non-Exempt Fire Captain

5.5% 5.0% 4.0% 4.0% 4.0%
 PROPOSED PHILOSOPHY ON PAY INCREASES 2020 and 2021
____________________________________________________________________

General Plan: Public Safety (Sworn & FF):

2020 (Market increase only):
• Admin & Labor Trades: 6.5% market
increase + 1% to move through range
(7.5% total)
• Professional & Mngt: 4% market increase
+ 1% to move through range (5% total)
2021:
• Return to merit-based philosophy of 0-
3.5% increases
2020 (1/2 Market + step):
• Shift plan by 3% + step increase (average
increases of 7-10%)
2021:
• Plan evaluated annually, but as of today,
allow for step increase (4-7% per PD or
Fire plans)
ADDITIONAL INFORMATION
 TURNOVER 2015 – 2019 (through mid-September)
____________________________________________________________________

Turnover %  26 departures in
14.00
2019 to date

11.62% 11.53% 11.23%  Equates to 1.3

12.00
10.43% employees every 2
10.00
weeks

8.00
 Public Works has
the highest
6.00
turnover, all within
4.64% Labor Trades job
4.00
family

2.00
 Of those Labor
Trades positions,
0.00 50% of them took
2015 2016 2017 2018 2019 3-8 months to fill.
(through mid-September)
 CITY OF STEAMBOAT SPRINGS
2020 BUDGET SUMMARY BY FUND TYPE

GENERAL

GENERAL FUNDS FUND GOVERNMENTAL

HOWELSEN HOWELSEN TENNIS CAPITAL ACCOMM' TAX

GENERAL SKI AREA RODEO ICE ARENA CENTER TOTAL PROJECTS CAPITAL

TOTAL REVENUES $ 38,364,093 $ 1,229,356 $ 264,124 $ 857,154 $ 165,439 $ 40,880,166 $ 5,368,792 $ 1,338,610

TOTAL EXPENDITURES 38,317,972 1,229,356 264,124 857,154 165,439 40,834,045 9,645,378 1,160,000

NET $ 46,121 $ - $ - $ - $ - $ 46,121 $ (4,276,586) $ 178,610

REVENUES

TAXES AND ASSESSMENTS $ 30,278,424 $ - $ - $ - $ - $ 30,278,424 $ 3,732,150 $ 1,306,735

LICENSES AND PERMITS 83,775 - - - - 83,775 - -

INTERGOVERNMENTAL REVENUE 2,779,652 - - - - 2,779,652 1,429,857 -

CHARGES FOR SERVICES 2,139,900 302,000 43,500 745,000 43,567 3,273,967 - -

FINES AND FORFEITS 95,500 - - - - 95,500 - -

OTHER REVENUE 1,182,340 - - - - 1,182,340 206,785 31,875

FINANCING - - - - - - - -

TRANSFERS FROM OTHER FUNDS 112,320 927,356 220,624 112,154 121,872 1,494,326 - -

OVERHEAD 1,692,182 - - - - 1,692,182 - -

TOTAL REVENUES $ 38,364,093 $ 1,229,356 $ 264,124 $ 857,154 $ 165,439 $ 40,880,166 $ 5,368,792 $ 1,338,610

EXPENDITURES

PERSONNEL COSTS $ 23,655,088 $ 528,861 $ 101,765 $ 331,101 $ 38,529 $ 24,655,344 $ - $ -

OPERATING EXPENSES 9,093,013 526,869 128,897 373,163 92,110 10,214,052 - 30,000

CONTINGENCY 237,000 - - - - 237,000 - -

EQUIPMENT 225,600 5,000 - - - 230,600 - -

CAPITAL OUTLAY - - - - - - 9,645,378 1,100,000

COMMUNITY SUPPORT 1,799,710 - - - - 1,799,710 - -

OVERHEAD 445,405 168,626 33,462 152,890 34,800 835,183 - -

DEBT SERVICE 1,332,303 - - - - 1,332,303 - -

TRANSFERS 1,529,853 - - - - 1,529,853 - 30,000

TOTAL EXPENDITURES $ 38,317,972 $ 1,229,356 $ 264,124 $ 857,154 $ 165,439 $ 40,834,045 $ 9,645,378 $ 1,160,000

BEGINNING FUND BALANCE/RESERVES $ 15,939,487 $ 8,284,441 $ 1,819,180

ENDING FUND BALANCE/RESERVES 15,985,608 4,007,855 1,997,790

NET $ 46,121 $ (4,276,586) $ 178,610

TRANSFER OF UNASSIGNED GENERAL FUND RESERVES TO CAPITAL (1,500,000) 1,500,000

ENDING RESERVES AFTER TRANSFER TO CAPITAL $ 14,485,608 $ 5,507,855

 CITY OF STEAMBOAT SPRINGS
2020 BUDGET SUMMARY BY FUND TYPE

MUNICIPAL

INTERNAL SERV
FUNDS ENTERPRISE FUNDS SERVICES FUND

COMMUNITY FLEET
HOUSING WASTEWATER WATER AIRPORT GOLF TOTAL SERVICES TOTAL

$ 43,005 $ 7,158,301 $ 4,121,703 $ 1,342,678 $ 1,533,938 $ 61,787,193 $ 2,044,753 $ 63,831,946

66,500 12,696,582 5,627,637 1,415,867 1,757,004 73,203,013 1,868,694 75,071,707

$ (23,495) $ (5,538,281) $ (1,505,934) $ (73,189) $ (223,066) $ (11,415,820) $ 176,059 $ (11,239,761)

$ - $ - $ - $ - $ - $ 35,317,309 $ - $ 35,317,309

- - - - - 83,775 - 83,775

- - - 96,000 - 4,305,509 - 4,305,509

- 5,283,800 3,884,150 1,073,831 1,484,500 15,000,248 1,844,728 16,844,976

- - - - - 95,500 - 95,500

43,005 201,692 237,553 - 19,438 1,922,688 200,025 2,122,713

- - - - - - - -

- 1,672,809 - 172,847 30,000 3,369,982 - 3,369,982

- - - - - 1,692,182 - 1,692,182

$ 43,005 $ 7,158,301 $ 4,121,703 $ 1,342,678 $ 1,533,938 $ 61,787,193 $ 2,044,753 $ 63,831,946

$ - $ 970,540 $ 494,737 $ 433,536 $ 815,015 $ 27,369,172 $ 431,072 $ 27,800,244

1,500 971,955 771,905 623,584 555,975 13,168,971 567,594 13,736,565

- - - - - 237,000 - 237,000

- - - 5,000 94,650 330,250 870,028 1,200,278

- 9,644,155 1,858,500 85,000 - 22,333,033 - 22,333,033

65,000 25,000 - - - 1,889,710 - 1,889,710

- 329,371 195,562 147,176 184,890 1,692,182 - 1,692,182

- 755,561 634,124 9,251 106,474 2,837,713 - 2,837,713

- - 1,672,809 112,320 - 3,344,982 - 3,344,982

$ 66,500 $ 12,696,582 $ 5,627,637 $ 1,415,867 $ 1,757,004 $ 73,203,013 $ 1,868,694 $ 75,071,707

$ 654,061 $ 5,538,281 $ 5,234,998 $ 73,189 $ 1,065,412 $ 38,609,049 $ 4,974,182 $ 43,583,231

630,566 - 3,729,064 - 842,346 27,193,229 5,150,241 32,343,470

$ (23,495) $ (5,538,281) $ (1,505,934) $ (73,189) $ (223,066) $ (11,415,820) $ 176,059 $ (11,239,761)

 CITY OF STEAMBOAT SPRINGS
REVENUE AND EXPENDITURE SUMMARY - ALL FUNDS
2020 BUDGET

2018 2019 2019 2020

ACTUAL ORIG. BUD. PROJECTED BUDGET

REVENUE SUMMARY
Municipal Services Revenue
Sales Tax $ 25,298,091 $ 25,862,534 $ 26,631,690 $ 27,563,799
Accommodation Tax 1,142,250 1,113,803 1,256,475 1,306,735
Use Tax 2,878,831 2,406,055 3,373,240 3,298,200
Excise Tax 1,029,117 1,008,148 1,400,000 1,330,000
Retail Marijuana State Tax 165,805 167,475 174,420 180,525
Franchise Fees 1,445,414 1,392,150 1,454,150 1,464,650
Special Assessments 243,899 14,412 616,262 15,000
Waste Reduction Fees - - - 100,000
Other Taxes 59,562 62,000 57,460 58,400
Licenses and Permits 76,227 73,775 77,544 83,775
Intergovernmental Revenues 7,642,738 3,565,922 13,580,343 4,305,509
Charges for Services 14,641,853 14,223,279 14,501,076 15,000,248
Fines and Forfeits 121,002 125,000 101,507 95,500
Financing 6,234,418 - - -
Other Revenues 2,807,544 2,144,443 2,622,930 1,922,688
Overhead from Funds & Departments 1,524,092 1,727,335 1,727,335 1,692,182
Operating Transfers 6,644,550 3,103,497 2,934,167 3,369,982

Total Municipal Services Revenue 71,955,393 56,989,828 70,508,599 61,787,193

Internal Service Fund Revenue

User Charges 1,888,356 1,990,550 1,979,169 1,844,728
Intergovernmental Revenues - - - -
Other Revenues 90,395 113,325 116,536 93,625
Transfers - - 100,000 -
Cash from Sale of Assets 13,639 66,000 123,475 106,400

Total Internal Service Fund Revenue 1,992,390 2,169,875 2,319,180 2,044,753

TOTAL REVENUES $ 73,947,783 $ 59,159,703 $ 72,827,779 $ 63,831,946

 CITY OF STEAMBOAT SPRINGS
REVENUE AND EXPENDITURE SUMMARY - ALL FUNDS
2020 BUDGET

2018 2019 2019 2020

ACTUAL ORIG. BUD. PROJECTED BUDGET

EXPENDITURES BY CATEGORY
Municipal Services Expenditures
Personnel Costs $ 22,688,731 $ 25,255,734 $ 24,515,447 $ 27,369,172
Operating Expenses 11,169,010 12,504,992 13,101,257 13,168,971
Contingency - 237,000 - 237,000
Equipment 286,843 180,900 227,157 330,250
Capital Outlay 24,054,881 11,418,329 39,874,820 22,333,033
Overhead 1,524,092 1,727,335 1,727,335 1,692,182
Community Support 1,697,863 1,786,911 1,803,110 1,889,710
Debt Service 3,141,616 3,161,994 3,164,103 2,837,713
Other 669,757 - - -
Transfers 6,620,383 3,103,497 3,000,978 3,344,982

Total Municipal Services Expenditures 71,853,176 59,376,692 87,414,207 73,203,013

Internal Service Fund Expenditures

Personnel Costs 336,024 379,766 343,865 431,072
Operating Expenses 484,913 561,540 511,970 567,594
Equipment 537,952 1,065,606 1,449,553 870,028
Transfers - - - -

Total Internal Services Fund Expenditures 1,358,889 2,006,912 2,305,388 1,868,694

TOTAL EXPENDITURES $ 73,212,065 $ 61,383,604 $ 89,719,595 $ 75,071,707

EXPENDITURES BY FUNCTION
General Government $ 8,167,209 $ 9,888,033 $ 9,881,898 $ 10,705,405
Transportation Services 3,592,485 3,958,756 3,835,062 4,227,813
Public Works 3,866,690 4,433,082 4,410,095 4,498,952
Public Safety Services 8,563,702 9,672,747 9,256,762 10,390,526
Legal and Municipal Court 547,220 584,030 599,474 643,936
Parks & Recreation 5,808,303 5,970,101 5,944,325 6,540,660
Community Development 960,134 958,009 943,532 964,597
General Fund Debt Service 1,449,486 1,435,849 1,437,958 1,332,303
General Fund Transfers 6,475,563 2,961,177 2,858,658 1,529,853
Capital Projects 19,564,440 6,662,451 26,887,080 9,645,378
Accommodations Tax Capital 1,515,823 660,000 941,410 1,160,000
Water and Wastewater Utilities 8,499,409 9,219,726 17,165,331 18,324,219
Airport 1,286,728 1,310,591 1,650,869 1,415,867
Golf Course 1,489,484 1,595,640 1,535,253 1,757,004
Community Housing 66,500 66,500 66,500 66,500

Total Municipal Services Expenditures 71,853,176 59,376,692 87,414,207 73,203,013

Internal Service Fund Expenditures

Fleet Services Fund 1,358,889 2,006,912 2,305,388 1,868,694

Total Internal Service Fund Expenditures 1,358,889 2,006,912 2,305,388 1,868,694

TOTAL EXPENDITURES $ 73,212,065 $ 61,383,604 $ 89,719,595 $ 75,071,707

NET COSTS
Municipal Services $ 102,217 $ (2,386,864) $ (16,905,608) $ (11,415,820)
Internal Service Fund 633,501 162,963 13,792 176,059

$ 735,718 $ (2,223,901) $ (16,891,816) $ (11,239,761)

 CITY OF STEAMBOAT SPRINGS
2020 BUDGET SUMMARY

COMBINED REVENUES - ALL FUNDS - NET OF INTERNAL SERVICE FUND

Overhead Operating Transfers
2.74% Sales Tax
Other Revenues 5.45% 44.61%
Fines and Forfeits 3.11%
0.15%
Charges for Services
24.28%

Intergovernmental
Revenues
6.97%
Licenses and Permits
0.14% Use Tax Accommodation Tax
Franchise 2.12%
Special Assessments Excise Tax 5.34%
Fees
Other Taxes 0.02% 2.37% 2.15%
0.10%
Retail Marijuana State Tax
Waste Reduction Fees 0.29%
0.16%

COMBINED EXPENDITURES - ALL FUNDS - NET OF INTERNAL SERVICE FUND

Transfers Personnel Costs

Community Support 4.57% 37.39%
Debt Service
2.58%
3.88%
Overhead
2.31%

Capital Outlay
30.51% Equipment
0.45%
Contingency Operating Expenses
0.32% 17.99%