Document Monument_doc_c9003e5ea0

2025 AMENDED ANNUAL BUDGET JANUARY – DECEMBER 2025 1 ---PAGE BREAK--- Amended Annual Budget 2025 – Table of Contents: 4-6 7-9 10-11 12-15 16-17 18 19 20 21 22-25 26 27 28 29 30 31 32-33 34 35 36 37 38 39 40 41 42-44 45 46-47 48 49-50 51 52 53 2025 Original Budget Message Adoption of 2025 Budget (Resolution 58-2024) Appropriation of 2025 Budget (Resolution 59-2024) General Fund – Summary; Revenue & Expenses Public Works Objectives & Summary Expenses Streets Expenses Facilities Expenses Fleet Expenses Parks Expenses Administration Objectives & Summary Expenses Town Council Expenses Clerk Expenses Finance Expenses Human Resources Expenses Information Technology Expenses Administration Expenses Law Enforcement Objectives & Expenses Court Objectives Court Expenses Planning Objectives Planning Expenses Capital Projects Fund – Objectives Capital Projects - Summary; Revenue & Expense 2F Police Fund – Objectives 2F Police Fund – Summary; Revenue & Expense 2F Police Fund Detail 2A Water ASD Fund – Objectives 2A Water ASD Fund – Summary; Revenue & Expense Community Development Fund – Objectives Community Development Fund – Summary; Revenue & Expense Traffic Impact Fee Fund – Objectives Traffic Impact Fee Fund – Summary; Revenue & Expense Storm Drainage Impact Fee Fund – Objectives Storm Drainage Impact Fee Fund – Summary; Revenue& Expense 54 2 ---PAGE BREAK--- Water Fund - Objectives 55 Water Fund - Summary; Revenue & Expense 56 Water Fund - Expenses 57-61 Park Fee Fund – Objectives 62 Park Fee Fund – Summary; Revenue & Expense 63 Conservation Trust Fund – Objectives 64 Conservation Trust Fund – Summary; Revenue & Expense 65 Capital Outlay, by Fund 66 2023 Capital Lease Schedule 67 3 ---PAGE BREAK--- 4 ---PAGE BREAK--- 5 ---PAGE BREAK--- 6 ---PAGE BREAK--- 7 ---PAGE BREAK--- 8 ---PAGE BREAK--- 9 ---PAGE BREAK--- 10 ---PAGE BREAK--- 11 ---PAGE BREAK--- GENERAL FUND SUMMARY 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Revenue: Taxes** 7,117,132 7,816,770 7,583,684 7,583,684 10,950,416 8,151,235 $ 2,700,431 10,851,666 $ Intergovernmental 1,727,402 1,051,374 836,026 836,026 868,529 1,360,052 200,370 1,560,422 Licenses & Permits 134,257 125,981 103,150 103,150 120,439 125,981 - 125,981 User Charges/Fees 825,033 875,395 879,385 704,385 824,256 856,570 55,967 912,537 Fines & Forfeits 53,331 50,591 70,000 70,000 73,584 50,591 22,993 73,584 Investment Earnings 44,065 471,792 300,000 600,000 1,319,572 700,000 - 700,000 Debt & Financing - - - - - - - - Other Revenue 49,667 9,786 5,750 5,750 36,410 349,054 - 349,054 Transfers In 20,000 20,000 20,000 20,000 420,004 20,000 - 20,000 Total Revenue 9,970,886 $ 10,421,689 $ 9,797,995 $ 9,922,995 $ 14,613,210 $ 11,613,483 $ 2,979,762 14,593,244 $ Expenditures: Salaries/Wages 2,313,598 $ 2,636,160 $ 3,564,633 $ 3,564,632 $ 3,178,883 $ 6,127,210 $ (383,861) 5,743,349 $ Benefits 789,490 916,231 1,459,450 1,459,450 1,131,525 2,590,264 (176,163) 2,414,101 Purchased Services 641,604 1,217,623 1,572,153 1,372,153 1,141,139 2,403,807 279,348 2,683,155 Repairs & Maintenance 122,292 511,916 800,000 800,000 610,907 363,000 - 363,000 Supplies/Non-Capital Equipment 227,068 193,800 310,903 310,903 254,288 364,979 (14,050) 350,929 Utilities 266,252 188,723 241,778 241,778 257,018 228,703 56,279 284,981 Economic Development, Marketing & Events 47,000 65,900 62,000 62,000 62,000 62,000 - 62,000 Sales & Property Tax Allocation 683,194 355,804 347,598 347,598 446,965 390,561 - 390,561 Capital Outlay - 354,474 734,945 734,945 426,981 872,000 2,000 874,000 Debt Service 34,812 34,812 - - 17,315 - 54,945 54,945 Contingency - - 1,000 1,000 - - - - Transfers Out 2,696,022 2,751,022 2,742,600 2,742,600 3,618,115 2,077,779 (1,495,005) 582,774 Intergovernmental 2,630,974 - 2,630,974 2,630,974 Total Expenditures 7,821,332 $ 9,226,465 $ 11,837,059 $ 11,637,058 $ 13,776,109 $ 15,480,303 $ 954,466 16,434,769 $ Annual Gain/(Loss) 2,149,554 $ 1,195,224 $ (2,039,065) $ (1,714,064) $ 837,101 $ (3,866,820) $ 2,025,295 (1,841,525) $ Cumulative Balance Beginning Fund Balance 4,497,268 $ 6,646,831 $ 6,367,657 $ 7,842,055 $ 7,841,555 $ 6,389,307 $ (145,704) 6,243,603 $ Change In Fund Balance 2,149,554 1,195,224 (2,039,065) (1,714,064) 837,101 (3,866,820) (1,841,525) Ending Fund Balance 6,646,831 $ 7,842,055 $ 4,328,592 $ 6,127,991 $ 8,678,656 $ 2,522,487 $ 4,402,078 $ Less Reserves/Designations: Debt Service Reserve 3% TABOR Reserve 214,144 266,120 344,684 338,684 399,874 452,692 481,326 Potential Supplemental Requests Other Reserves/Committed/Asset Replacement 1,017,589 2,035,179 2,035,179 2,035,179 2,035,179 - 500,000 500,000 Unreserved Fund Balance 5,415,098 $ 5,540,757 $ 1,948,729 $ 3,754,128 $ 6,243,603 $ 2,069,795 $ 3,420,752 $ Unreserved Fund Balance % 16.46% 32.26% 45.32% 13.37% 20.81% 12 ---PAGE BREAK--- GENERAL FUND REVENUE DETAIL 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Taxes Property Tax 1,218,973 1,302,167 1,270,166 1,270,166 1,605,090 1,506,340 - 1,506,340 Sales Tax** 5,357,842 5,894,096 5,773,200 5,773,200 8,675,348 6,011,978 2,663,370 8,675,348 Sales Tax - Auto 540,317 620,506 540,317 540,317 669,978 632,916 37,062 669,978 Use Tax - - - - - - - - Total Taxes 7,117,132 7,816,770 7,583,684 7,583,684 10,950,416 8,151,235 2,700,431 10,851,666 Intergovernmental Specific Ownership Tax 127,410 127,372 116,570 116,570 133,284 127,372 5,912 133,284 Motor Vehicle Registration Tax 38,869 33,551 33,734 33,734 34,680 33,551 - 33,551 Tobacco Tax 19,538 32,027 22,227 22,227 26,485 32,027 (5,542) 26,485 Road/Bridge Tax - 2,605 650 650 1,118 2,605 - 2,605 Lottery Proceeds 1,442 2,052 400 400 1,271 2,052 - 2,052 Intergovernmental Agreements 522,553 853,767 662,445 662,445 671,690 662,445 - 662,445 State/Federal Grants 1,017,589 - - - - 500,000 200,000 700,000 Total Intergovernmental 1,727,402 1,051,374 836,026 836,026 868,529 1,360,052 200,370 1,560,422 Licenses & Permits Liquor Licenses 7,031 10,991 4,900 4,900 7,010 10,991 - 10,991 Land Use Permits 63,293 48,850 50,000 50,000 54,622 48,850 - 48,850 Other Permits 63,933 66,140 48,250 48,250 58,808 66,140 - 66,140 Total Licenses & Permits 134,257 125,981 103,150 103,150 120,439 125,981 - 125,981 User Charges/Fees Planning Fee 92,395 87,171 75,000 75,000 35,650 87,171 - 87,171 Engineering Review/Inspection 88,648 89,600 75,000 75,000 42,800 89,600 - 89,600 Fees for Service/Contract Labor - - - - - 3,000 - 3,000 Printing/Document Fee 163 50 100 100 - 50 - 50 Rental/Lease Income 21,898 8,400 - - - 8,400 - 8,400 Fees in lieu Park Land - - - - - - - - Traffic Impact Fee - - - - - - - - Bag Fee Revenue 39,325 44,331 Franchise Fee 604,904 642,200 536,785 536,785 679,806 648,200 55,967 704,166 Storm Drainage Impact Fee - - - - - - - - Cemetery 4,050 (9,250) 5,500 5,500 3,400 2,250 - 2,250 Other Fees 12,976 17,900 187,000 12,000 18,269 17,900 - 17,900 Water Development Fees - - - - - - - - Total User Charges/Fees 825,033 875,395 879,385 704,385 824,256 856,570 55,967 912,537 Fines & Forfeits Court Fines/Forfeits 53,331 50,591 70,000 70,000 73,584 50,591 22,993 73,584 Total Fines & Forfeits 53,331 50,591 70,000 70,000 73,584 50,591 22,993 73,584 Investment Earnings Investment Earnings 44,065 471,792 300,000 600,000 1,319,572 700,000 - 700,000 Total Investment Earnings 44,065 471,792 300,000 600,000 1,319,572 700,000 - 700,000 Other Revenue Sale of Equipment 48,530 481 5,750 5,750 30,776 5,750 - 5,750 Public Gifts/Contributions - - - - - - - - Miscellaneous / SRO 1,137 9,306 - - 4,134 343,304 - 343,304 Special Items - - - - 1,500 - - - Total Other Revenue 49,667 9,786 5,750 5,750 36,410 349,054 - 349,054 Transfers In Transfers In 20,000 20,000 20,000 20,000 20,004 20,000 - 20,000 Total Transfers In 20,000 20,000 20,000 20,000 20,004 20,000 - 20,000 Total Revenues 9,970,886 $ 10,421,689 $ 9,797,995 $ 9,922,995 $ 14,213,210 $ 11,613,483 $ 2,979,762 14,593,244 $ 13 ---PAGE BREAK--- GENERAL FUND EXPENDITURE DETAIL 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Salaries/Wages Salaries of Regular Employees 2,245,516 2,577,450 3,450,593 3,450,593 3,080,535 5,896,958 (381,678) 5,515,280 Salaries of Seasonal Employees 36,336 35,399 55,440 55,440 64,237 77,760 - 77,760 Salaries for Overtime 25,146 18,136 42,612 42,612 28,235 131,471 (1,410) 130,061 Longevity Recognition 3,500 2,000 2,250 2,250 2,500 7,500 - 7,500 On-Call Pay 3,100 3,175 13,737 13,737 3,375 13,521 (773) 12,748 Total Salaries/Wages 2,313,598 2,636,160 3,564,632 3,564,632 3,178,882 6,127,210 (383,861) 5,743,349 Benefits Unemployment Insurance 6,859 2,913 10,801 10,801 6,376 18,306 (1,421) 16,885 Health & Dental Insurance 305,483 308,834 570,066 570,066 406,239 946,502 (56,221) 890,281 Life & Disability 23,792 29,057 44,659 44,659 31,610 132,684 (12,729) 119,955 Retirement Contributions 226,177 317,892 458,405 458,405 375,609 808,144 (66,286) 741,858 FICA 130,978 155,403 223,230 223,230 185,337 376,419 (29,356) 347,063 Medicare 32,283 37,073 52,206 52,206 43,345 88,174 (6,865) 81,309 Staff Tuition/Appreciation 1,000 - - - - - 12,500 12,500 Workers Compensation Insurance 62,919 65,059 100,083 100,083 83,009 220,035 (15,785) 204,250 - - - - - - - - Total Benefits 789,490 916,231 1,459,450 1,459,450 1,131,525 2,590,264 (176,163) 2,414,101 Purchased Services Insurance 70,643 58,475 104,687 104,687 75,244 220,393 - 220,393 General Services 19,026 10,827 20,700 20,700 10,420 47,258 - 47,258 Tax Collection Expense Election 5,314 3,212 22,500 22,500 8,466 42,500 (32,500) 10,000 Communication Services 48,866 50,685 46,233 46,233 42,187 75,999 - 75,999 Travel/Registration/Training 67,767 53,907 162,750 162,750 53,214 172,505 1,000 173,505 Rentals/Leases (Non Capital) 34,382 38,558 67,588 67,588 32,474 58,463 - 58,463 Technical Services 288,929 905,743 663,195 463,195 697,909 1,014,095 131,480 1,145,575 Planning Code Revisions - - - - - - - - Professional Services 106,676 96,216 484,500 484,500 221,226 772,594 179,368 951,962 Total Purchased Services 641,604 1,217,623 1,572,153 1,372,153 1,141,139 2,403,807 279,348 2,683,155 Repairs & Maintenance Vehicles/Equipment 68,369 58,253 80,000 80,000 80,759 173,000 - 173,000 Other 53,923 453,663 720,000 720,000 530,148 190,000 - 190,000 Total Repairs & Maintenance 122,292 511,916 800,000 800,000 610,907 363,000 - 363,000 Supplies/Non-Capital Equipment General Supplies 90,580 57,471 80,550 80,550 72,566 117,401 750 118,151 Computer Supplies 30,013 36,101 26,950 26,950 28,593 61,528 2,200 63,728 Dues & Subscriptions 38,377 37,182 77,603 77,603 76,424 71,050 (2,000) 69,050 Motor Vehicle Fuels 42,166 43,278 66,800 66,800 36,227 65,000 (15,000) 50,000 Non-Capital Equipment 25,931 19,768 59,000 59,000 40,477 50,000 - 50,000 Total Supplies/Non-Capital Equipment 227,068 193,800 310,903 310,903 254,288 364,979 (14,050) 350,929 Utilities Electric 96,308 69,446 61,000 61,000 50,205 47,382 - 47,382 Gas 10,071 17,644 14,994 14,994 10,061 16,478 - 16,478 Other 159,874 101,634 165,784 165,784 196,752 164,843 56,279 221,122 Total Utilities 266,252 $ 188,723 $ 241,778 $ 241,778 $ 257,018 $ 228,703 $ 56,279 284,981 $ 14 ---PAGE BREAK--- GENERAL FUND EXPENDITURE DETAIL (CONTINUED) 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Economic Development, Marketing & Events Economic Development - - Marketing & Events - - Business Grants & Community Sponsorships 47,000 65,900 62,000 62,000 62,000 62,000 - 62,000 Community Grants & Donations - - - - - - - - Total 47,000 65,900 62,000 62,000 62,000 62,000 - 62,000 Sales & Property Tax Allocation Sales Tax - TMD - - - - - - - - Property Tax - TMD 683,194 355,804 347,598 347,598 446,965 390,561 - 390,561 Total Tax Allocation 683,194 355,804 347,598 347,598 446,965 390,561 - 390,561 Capital Outlay Capital Improvement Projects - - 227,000 227,000 150,880 640,000 - 640,000 Capital Equipment 354,474 507,945 507,945 276,102 232,000 2,000 234,000 Traffic Impact Study Depreciation Expense Total Capital Outlay 354,474 734,945 734,945 426,981 872,000 2,000 874,000 Debt Service Principal 32,066 33,483 - - 17,092 - 33,000 33,000 Interest 2,746 1,329 - - 224 - 21,945 21,945 Bond Issuance Costs Trustee Fees - - - - - - - - Total Debt Service 34,812 34,812 - - 17,315 - 54,945 54,945 Contingency Contingency - - 1,000 1,000 - - - - Total Contingency - - 1,000 1,000 - - - - Intergovernmental Intergovernmental 2,630,974 - 2,630,974 2,630,974 Total Intergovernmental - - - - 2,630,974 - 2,630,974 2,630,974 Transfers Out Transfers Out 2,696,022 2,751,022 2,742,600 2,742,600 3,618,115 2,077,779 (1,495,005) 582,774 Total Transfers Out 2,696,022 2,751,022 2,742,600 2,742,600 3,618,115 2,077,779 (1,495,005) 582,774 Total Expenditures 7,821,332 $ 9,226,465 $ 11,837,058 $ 11,637,058 $ 11,145,135 $ 15,480,303 $ 954,466 16,434,769 $ 15 ---PAGE BREAK--- PUBLIC WORKS ‐ STREETS Mission/Function To maintain and preserve the Town's roadway and drainage infrastructure to enhance the community's health, safety and welfare through long‐range planning, development review, infrastructure design and maintenance, capital improvement programs and traffic control systems. Objectives • Pavement rehabilitation. • Street sweeping and air quality control. • Snow and ice control. • Drainage & Concrete maintenance. • Alley maintenance and dust abatement. • Storm mitigation. • Review infrastructure design and develop program and project recommendations. • Administer construction contracts. • Design facility renovations and restorations. • Prepare bid documents and bid all capital improvements projects. • Oversee renovation and restoration contracts. • Oversee all capital construction. • Provide traffic control devices. PUBLIC WORKS ‐ PARKS Mission/Function To provide comprehensive planning services for parks, trails, open space and recreation facilities that directly benefit the citizens of Monument by enhancing quality of life, promoting a healthy community, supporting the local economy and bolstering property values and protecting and enhancing the environment; provide recreational and educational opportunities by designing, renovating and constructing new parks, park facilities and trails for the citizens and visitors of Monument. Objectives • Provide landscape maintenance services. • Manage, maintain and protect the natural resources within the parks and open space properties. • Repair, monitor and renovate irrigation, lighting and plumbing systems, and landscape equipment. • Conduct comprehensive park and recreation facility planning. • Administer construction contracts. • Prepare bid documents and bid all capital improvements projects. • Oversee renovation and restoration contracts. 16 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 60000 Salaries 982,907 1,112,749 1,373,639 1,373,639 1,227,531 1,352,092 (77,331) 1,274,761 01 Seasonal Wages 36,336 35,399 55,440 55,440 64,237 77,760 - 77,760 01 60010 Overtime Pay 24,174 15,651 30,157 30,157 26,501 33,276 158 33,434 01 60019 Longevity Recognition 500 1,500 1,750 1,750 2,000 5,000 - 5,000 01 60020 On-Call/Standby Pay 3,100 3,175 13,737 13,737 3,300 13,521 (773) 12,748 Total Salaries & Wages 1,047,017 1,168,474 1,474,723 1,474,723 1,323,568 1,481,649 (77,946) 1,403,703 01 60071 Unemployment Taxes 3,206 1,166 4,425 4,425 2,647 4,446 (235) 4,211 01 60080 Health & Dental Insurance 178,894 168,589 274,740 274,740 205,725 269,579 (21,503) 248,076 01 60085 Life & Disability Insurance 11,594 13,932 17,866 17,866 14,544 17,418 (997) 16,421 01 60092 457 Contributions 100,278 124,938 165,818 165,818 143,771 161,435 (10,913) 150,522 01 60093 FICA 61,079 69,396 91,433 91,433 78,883 91,261 (4,833) 86,428 01 60094 Medicare 14,286 16,230 21,383 21,383 18,449 21,484 (1,130) 20,354 01 60098 Staff Tuition 1,000 - - - - - - - 01 60100 Workers Compensation 55,865 49,953 92,024 92,024 77,780 100,169 (4,877) 95,292 01 - - - - - - Total Taxes & Benefits 426,201 444,204 667,689 667,689 541,799 665,792 (44,488) 621,304 1,473,218 1,612,678 2,142,412 2,142,412 1,865,367 2,147,441 (122,434) 2,025,007 Purchased Services 01 60130 Insurance 40,173 4,810 - - - - - - 01 60140 General Services 676 1,962 3,800 3,800 3,148 6,045 - 6,045 01 60280 Communication Services 10,883 18,771 7,808 7,808 4,109 7,200 - 7,200 01 60770 Travel/Registration/Training 17,990 16,343 35,250 35,250 16,890 34,300 (2,000) 32,300 01 65375 Rentals/Leases (Non Capital) 15,652 16,399 23,688 23,688 16,769 17,554 - 17,554 01 60301 Technical Services 5,699 19,692 32,025 32,025 22,100 63,400 - 63,400 01 65710 Professional Services 35,430 37,532 31,500 31,500 54,796 50,020 6,000 56,020 126,503 115,508 134,071 134,071 117,811 178,519 4,000 182,519 Repairs & Maintenance 01 65390 Vehicle/Equipment 68,369 58,253 80,000 80,000 80,759 173,000 - 173,000 01 65400 Streets - - - - - - - - 01 65440 Other 53,923 453,663 720,000 720,000 530,148 190,000 - 190,000 122,292 511,916 800,000 800,000 610,907 363,000 - 363,000 Supplies/Other 01 60205 General Supplies 74,094 36,489 61,500 61,500 48,499 69,460 750 70,210 01 65660 Computer 10,728 6,421 10,750 10,750 1,901 6,800 (2,800) 4,000 01 60260 Dues & Subscriptions 4,143 2,493 3,125 3,125 12,391 5,400 - 5,400 01 60387 Salt/Sand 14,341 7,817 32,000 32,000 26,757 32,000 - 32,000 01 60610 Fuel 42,166 43,278 66,800 66,800 36,227 65,000 (15,000) 50,000 145,472 96,497 174,175 174,175 125,775 178,660 (17,050) 161,610 Utilities 01 60341 Electric 81,869 60,651 61,000 61,000 50,205 38,146 - 38,146 01 60342 Gas 7,392 13,453 14,994 14,994 10,061 12,866 - 12,866 01 60343 Other 147,401 99,522 165,784 165,784 196,752 148,136 56,279 204,415 236,662 173,626 241,778 241,778 257,018 199,148 56,279 255,427 Non-capital Projects/Equipment 01 Vehicle/Equipment - - 5,000 5,000 2,975 1,000 - 1,000 01 Other 11,590 11,722 10,000 10,000 4,636 10,000 - 10,000 11,590 11,722 15,000 15,000 7,611 11,000 - 11,000 Capital Projects/Equipment 01 Capital Improvements - - 227,000 227,000 150,880 640,000 - 640,000 01 Capital Equipment 370,122 354,474 507,945 507,945 276,102 232,000 2,000 234,000 370,122 354,474 734,945 734,945 426,981 872,000 2,000 874,000 Debt Service 01 68355 Principal 32,066 33,483 - - 17,092 - 33,000 33,000 01 68356 Interest 2,746 1,329 - - 224 - 21,945 21,945 34,812 34,812 - - 17,315 - 54,945 54,945 Contingency 01 65996 Contingency - - 1,000 1,000 - - - - - - 1,000 1,000 - - - - 2,520,672 2,911,234 4,243,381 4,243,381 3,428,785 3,949,768 (22,260) 3,927,508 PUBLIC WORKS SUMMARY - STREETS, FACILITIES, FLEET, PARKS Total Personnel Costs 17 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 30 60000 Salaries 464,570 463,160 535,380 535,380 474,168 579,825 (82,593) 497,232 01 30 60001 Seasonal Wages - - - - - - 01 30 60010 Overtime Pay 13,631 9,938 9,875 9,875 16,788 10,664 10,664 01 30 60019 Longevity Recognition - 500 500 500 1,000 1,250 1,250 01 30 60020 On-Call/Standby Pay 750 950 5,354 5,354 1,813 5,798 (826) 4,972 Total Salaries & Wages 478,951 474,548 551,109 551,109 493,769 597,537 (83,419) 514,118 01 30 60071 Unemployment Taxes 1,538 342 1,653 1,653 988 1,793 (251) 1,542 01 30 60080 Health & Dental Insura 79,678 63,919 101,372 101,372 75,495 111,055 (21,503) 89,552 01 30 60085 Life & Disability Insura 5,462 5,587 6,906 6,906 5,403 7,372 (1,065) 6,307 01 30 60092 457 Contributions 50,686 60,478 68,490 68,490 56,927 73,826 (11,679) 62,147 01 30 60093 FICA 27,982 28,607 34,169 34,169 29,441 37,047 (5,172) 31,875 01 30 60094 Medicare 6,545 6,690 7,991 7,991 6,886 8,664 (1,209) 7,455 01 30 60098 Staff Tuition 1,000 - - - - - 01 30 60100 Workers Compensatio 38,762 29,824 34,221 34,221 45,940 40,839 (5,296) 35,543 01 30 - - - - Total Taxes & Benefits 211,654 195,447 254,802 254,802 221,079 280,596 (46,175) 234,421 690,605 669,995 805,911 805,911 714,848 878,133 (129,594) 748,539 Purchased Services 01 30 60130 Insurance 5,226 5,152 - - - - 01 30 60140 General Services 208 527 2,500 2,500 290 3,000 3,000 01 30 60280 Communication Servic 7,080 7,558 - - - - 01 30 60770 Travel/Registration/Tr 13,307 4,206 15,000 15,000 2,535 15,000 15,000 01 30 65375 Rentals/Leases (Non 1,232 992 8,000 8,000 720 8,000 8,000 01 30 60301 Technical Services 1,396 532 3,000 3,000 45 500 500 01 30 65710 Professional Services 2,575 16,248 10,000 10,000 23,482 14,240 14,240 31,024 35,215 38,500 38,500 27,072 40,740 - 40,740 Repairs & Maintenance 01 30 65390 Vehicle/Equipment - - - - - - 01 30 65399 Curb, Gutter & Sidewa - - - - - - 01 30 65400 Streets - - - - - - 01 30 65440 Other - - - - - - - - - - - - - - Supplies/Other 01 30 60205 General Supplies 48,652 7,875 30,000 30,000 11,730 38,000 38,000 01 30 65660 Computer 5,578 80 2,000 2,000 2,000 2,000 01 30 60260 Dues & Subscriptions 968 - 1,000 1,000 537 1,000 1,000 01 30 60387 Salt/Sand 14,341 7,817 32,000 32,000 26,757 32,000 32,000 01 30 60610 Fuel 42,085 42,922 60,000 60,000 29,427 65,000 (15,000) 50,000 111,623 58,693 125,000 125,000 68,451 138,000 (15,000) 123,000 Utilities 01 30 60341 Electric 61,479 46,014 - - - - 01 30 60342 Gas 6,888 10,305 - - - - 01 30 60343 Other 14,215 6,267 - - - - 82,582 62,586 - - - - - - Non-capital Projects/Equipment 01 30 65900 Vehicle/Equipment - - - - - - 01 30 65905 Other 11,590 11,722 10,000 10,000 4,636 10,000 10,000 11,590 11,722 10,000 10,000 4,636 10,000 - 10,000 Capital Projects/Equipment 01 30 65950 Vehicles/Equipment 254,645 277,391 507,945 507,945 275,726 116,000 1,000 117,000 01 30 Asphalt/Concrete - - - - - - 01 30 66206 Other - - - - 175,000 175,000 254,645 277,391 507,945 507,945 275,726 291,000 1,000 292,000 Debt Service 01 30 68355 Principal 32,066 33,483 - 17,092 - 01 30 68356 Interest 2,746 1,329 - 224 - 34,812 34,812 - - 17,315 - - - Contingency 01 30 65996 Contingency - - - - - - - - - - - - - - 1,216,882 1,150,414 1,487,356 1,487,356 1,108,048 1,357,873 (143,594) 1,214,279 Total Personnel Costs STREETS DEPARTMENT 18 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 32 60000 Salaries 66,419 77,292 196,994 196,994 186,386 207,872 207,872 01 32 60001 Seasonal Wages - - - - 01 32 60010 Overtime Pay 2,733 428 5,910 5,910 986 6,236 6,236 01 32 60019 Longevity Recognition - - - 500 - - 01 32 60020 On-Call/Standby Pay 475 350 1,970 1,970 - 2,079 2,079 Total Salaries & Wages 69,627 78,070 204,874 204,874 187,872 216,187 - 216,187 01 32 60071 Unemployment Taxes 174 120 615 615 376 649 649 01 32 60080 Health & Dental Insurance 10,908 8,953 38,916 38,916 29,646 42,602 42,602 01 32 60085 Life & Disability Insurance 549 1,290 2,688 2,688 2,207 2,766 2,766 01 32 60092 457 Contributions 6,573 9,423 27,579 27,579 24,175 29,102 29,102 01 32 60093 FICA 4,204 4,821 12,702 12,702 11,260 13,404 13,404 01 32 60094 Medicare 983 1,127 2,971 2,971 2,633 3,135 3,135 01 32 60098 Staff Tuition - - - - - 01 32 60100 Workers Compensation 1,855 3,244 13,409 13,409 5,367 15,436 15,436 01 32 - - - - Total Taxes & Benefits 25,246 28,979 98,880 98,880 75,664 107,094 - 107,094 94,873 107,049 303,754 303,754 263,536 323,281 - 323,281 Purchased Services 01 32 60130 Insurance 13,982 16,915 - - - 01 32 60140 General Services 40 494 - - 185 500 500 01 32 60280 Communication Services 609 1,275 5,887 5,887 4,109 - - 01 32 60770 Travel/Registration/Training 113 5,444 750 750 2,088 2,500 2,500 01 32 65375 Rentals/Leases (Non Capital) 514 638 1,288 1,288 1,592 2,254 2,254 01 32 60301 Technical Services 1,241 77 - - 230 28,600 28,600 01 32 65710 Professional Services (5,020) 7,257 - - - - 11,479 32,100 7,925 7,925 8,203 33,854 - 33,854 Repairs & Maintenance 01 32 65390 Vehicle/Equipment - - - 01 32 65440 Other 76 - - - - - 01 32 65450 Building 35,323 166,692 230,000 230,000 76,976 190,000 190,000 35,400 166,692 230,000 230,000 76,976 190,000 - 190,000 Supplies/Other - 01 32 60205 General Supplies 6,771 11,324 7,000 7,000 13,920 10,710 - 10,710 01 32 65660 Computer - 1,012 - - - 01 32 60260 Dues & Subscriptions 914 - - - - - 01 32 60610 Fuel - 1,000 1,000 1,000 - - 7,686 12,336 8,000 8,000 14,920 10,710 - 10,710 Utilities - 01 32 60341 Electric 3,048 2,461 61,000 61,000 50,205 33,046 33,046 01 32 60342 Gas 131 783 14,994 14,994 10,061 12,866 - 12,866 01 32 60343 Other 2,722 6,598 21,109 21,109 15,395 23,058 23,058 5,900 9,842 97,103 97,103 75,661 68,970 - 68,970 Non-capital Projects/Equipment - 01 32 65900 Vehicle/Equipment - - - - 01 32 65905 Other - - - - - - - - - - - - - Capital Projects/Equipment - 01 32 65950 Vehicles/Equipment 781 55,000 - - 375 - - 01 32 65952 Buildings - - - - - - 01 32 65955 Other - 200,000 200,000 150,880 415,000 - 415,000 781 55,000 200,000 200,000 151,255 415,000 - 415,000 Debt Service - 01 32 68355 Principal - 33,000 33,000 01 32 68356 Interest - 21,945 21,945 - - - - - - 54,945 54,945 Contingency - 01 32 65996 Contingency - - - - - - - - - - - - - 156,119 383,019 846,782 846,782 590,550 1,041,815 54,945 1,096,760 Total Personnel Costs FACILITY SERVICES DEPARTMENT 19 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 33 60000 Salaries 134,326 153,239 165,282 165,282 165,393 178,703 178,703 01 33 60001 Seasonal Wages - - - - - 01 33 60010 Overtime Pay 3,432 947 4,958 4,958 1,646 5,361 5,361 01 33 60019 Longevity Recognition - - - 500 2,500 2,500 01 33 60020 On-Call/Standby Pay 675 725 1,653 1,653 500 1,787 1,787 Total Salaries & Wages 138,433 154,912 171,893 171,893 168,039 188,351 - 188,351 01 33 60071 Unemployment Taxes 423 154 516 516 336 565 565 01 33 60080 Health & Dental Insurance 21,569 25,677 24,214 24,214 31,684 26,543 26,543 01 33 60085 Life & Disability Insurance 1,748 2,004 2,132 2,132 2,110 2,305 2,305 01 33 60092 457 Contributions 6,715 7,386 8,797 8,797 10,082 10,338 10,338 01 33 60093 FICA 8,215 8,896 10,657 10,657 9,731 11,678 11,678 01 33 60094 Medicare 1,922 2,080 2,492 2,492 2,276 2,731 2,731 01 33 60098 Staff Tuition - - - - - 01 33 60100 Workers Compensation 4,458 4,403 5,956 5,956 5,711 7,120 7,120 01 33 - - - - Total Taxes & Benefits 45,050 50,600 54,764 54,764 61,929 61,280 - 61,280 183,483 205,512 226,657 226,657 229,968 249,631 - 249,631 Purchased Services 01 33 60130 Insurance 12,450 (28,653) - - - - 01 33 60140 General Services 65 102 500 500 1,700 1,250 1,250 01 33 60280 Communication Services 1,913 4,557 - - - - 01 33 60770 Travel/Registration/Training 1,197 14 2,500 2,500 24 2,500 2,500 01 33 65375 Rentals/Leases (Non Capital) 1,208 260 1,200 1,200 250 250 01 33 60301 Technical Services 368 10 1,000 1,000 4,800 4,800 01 33 65710 Professional Services 191 364 1,500 1,500 9,120 3,000 6,000 9,000 17,392 (23,345) 6,700 6,700 10,843 11,800 6,000 17,800 Repairs & Maintenance 01 33 65390 Vehicle/Equipment 68,369 58,253 80,000 80,000 74,475 90,000 90,000 01 33 65440 Other - - - - 68,369 58,253 80,000 80,000 74,475 90,000 - 90,000 Supplies/Other - 01 33 60205 General Supplies 7,380 7,015 7,000 7,000 7,524 8,500 (750) 7,750 01 33 65660 Computer 4,750 500 1,000 1,000 1,000 1,000 01 33 60260 Dues & Subscriptions 1,793 1,908 1,000 1,000 1,908 2,000 2,000 01 33 60610 Fuel 81 132 1,000 1,000 1,000 - - 14,003 9,555 10,000 10,000 10,432 11,500 (750) 10,750 Utilities - 01 33 60341 Electric 4,900 2,442 - - - - 01 33 60342 Gas 711 - - - - 01 33 60343 Other 1,230 2,420 1,200 1,200 - - 6,130 5,573 1,200 1,200 - - - - Non-capital Projects/Equipment - 01 33 65900 Vehicle/Equipment - 5,000 5,000 - - 01 33 65905 Other - - - - - - - 5,000 5,000 - - - - Capital Projects/Equipment 01 33 65950 Vehicles/Equipment 50,754 88 - - - - 01 33 65955 Other - - - - 50,754 88 - - - - - - Debt Service 01 33 68355 Principal - - 01 33 68356 Interest - - - - - - - - - Contingency 01 33 65996 Contingency 1,000 1,000 - - - 1,000 1,000 - - - - 340,131 255,636 330,557 330,557 325,720 362,931 5,250 368,181 Total Personnel Costs FLEET SERVICES DEPARTMENT 20 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 34 60000 Salaries 317,591 419,058 475,983 475,983 401,584 385,692 5,262 390,954 01 34 60001 Seasonal Wages 36,336 35,399 55,440 55,440 64,237 77,760 77,760 01 34 60010 Overtime Pay 4,379 4,338 9,414 9,414 7,081 11,015 158 11,173 01 34 60019 Longevity Recognition 500 1,000 1,250 1,250 1,250 1,250 01 34 60020 On-Call/Standby Pay 1,200 1,150 4,760 4,760 988 3,857 53 3,910 Total Salaries & Wages 360,006 460,945 546,847 546,847 473,889 479,574 5,473 485,047 01 34 60071 Unemployment Taxes 1,071 550 1,641 1,641 947 1,439 16 1,455 01 34 60080 Health & Dental Insurance 66,738 70,040 110,238 110,238 68,900 89,379 89,379 01 34 60085 Life & Disability Insurance 3,835 5,050 6,140 6,140 4,825 4,975 68 5,043 01 34 60092 457 Contributions 36,303 47,650 60,952 60,952 52,586 48,169 766 48,935 01 34 60093 FICA 20,679 27,073 33,905 33,905 28,451 29,132 339 29,471 01 34 60094 Medicare 4,837 6,332 7,929 7,929 6,654 6,954 79 7,033 01 34 60098 Staff Tuition - - - - - 01 34 60100 Workers Compensation 10,789 12,483 38,438 38,438 20,763 36,774 419 37,193 Total Taxes & Benefits 144,251 169,178 259,243 259,243 183,127 216,822 1,687 218,509 504,257 630,122 806,090 806,090 657,015 696,396 7,160 703,556 Purchased Services 01 34 60130 Insurance 8,514 11,397 - - - - 01 34 60140 General Services 363 840 800 800 973 1,295 1,295 01 34 60280 Communication Services 1,281 5,381 1,920 1,920 7,200 7,200 01 34 60770 Travel/Registration/Training 3,373 6,679 17,000 17,000 12,243 14,300 (2,000) 12,300 01 34 65375 Rentals/Leases (Non Capital) 12,698 14,508 13,200 13,200 14,457 7,050 7,050 01 34 60301 Technical Services 2,694 19,071 28,025 28,025 21,825 29,500 29,500 01 34 65710 Professional Services 37,683 13,663 20,000 20,000 22,194 32,780 32,780 66,607 71,539 80,945 80,945 71,692 92,125 (2,000) 90,125 Repairs & Maintenance 01 34 62000 Parks 17,096 287,178 475,000 475,000 451,957 79,000 79,000 01 34 65390 Vehicle/Equipment - - - 6,284 4,000 4,000 01 34 65440 Other 1,427 (207) 15,000 15,000 1,216 - - 18,523 286,971 490,000 490,000 459,456 83,000 - 83,000 Supplies/Other - 01 34 60205 General Supplies 11,291 10,274 17,500 17,500 15,325 12,250 1,500 13,750 01 34 65660 Computer 400 4,830 7,750 7,750 1,901 3,800 (2,800) 1,000 01 34 60260 Dues & Subscriptions 468 585 1,125 1,125 9,946 2,400 2,400 01 34 60610 Fuel 225 4,800 4,800 4,800 - - 12,159 15,913 31,175 31,175 31,973 18,450 (1,300) 17,150 Utilities - 01 34 60341 Electric 12,442 9,734 - - 5,100 5,100 01 34 60342 Gas 374 1,654 - - - - 01 34 60343 Other 129,235 84,238 143,475 143,475 181,357 125,078 56,279 181,357 142,051 95,625 143,475 143,475 181,357 130,178 56,279 186,457 Non-capital Projects/Equipment - 01 34 65900 Vehicle/Equipment - - - 2,975 1,000 1,000 01 34 65905 Other - - - - - - - - - 2,975 1,000 - 1,000 Capital Projects/Equipment - 01 34 65950 Vehicles/Equipment 63,942 21,995 - - 116,000 1,000 117,000 01 34 65955 Other - 27,000 27,000 50,000 50,000 63,942 21,995 27,000 27,000 - 166,000 1,000 167,000 Debt Service - 01 34 68355 Principal - 01 34 68356 Interest - - - - - - - - - Contingency 01 34 65996 Contingency - - - - - - - - - - - - - 807,540 1,122,166 1,578,685 1,578,685 1,404,468 1,187,149 61,139 1,248,288 Total Personnel Costs PARKS & CEMETERY DEPARTMENT 21 ---PAGE BREAK--- ADMINISTRATION ‐ TOWN MANAGER Mission/Function The Town Manager is responsible for assisting the Mayor and Town Council in establishing and implementing policies for the Town; the enforcement of the laws and ordinances of the Town; the hiring, suspension, or removal of all employees other than the Town Attorney and Town Treasurer; and the coordination between the needs of the Mayor and Town Council with the Town departments and other organizations with whom the Town interacts. Objectives • Provide assistance to the Mayor and Town Council that will enable them to make the best policies and decisions for the Town. • Ensure that the departments and their employees provide exceptional service to the Town and its residents. ADMINISTRATION ‐ TOWN CLERK Mission/Function The Mission of the Town Clerk's Office is to provide quality support and assistance to the Town Council, the Town Administration, and the citizens of Monument in the areas of Business Licensing, Liquor and Beer Licensing, Records Management, Municipal Elections, and overall Clerk of the Town Council. Objectives • Provide technical assistance with the application process for all classifications of Business, liquor and beer licenses. • Perform the duties of records custodian. • Conduct Regular and Special Municipal Elections as required. • Provide technical assistance with Referendum and Initiated Petition Processes. • Attend all Town Council meetings and work sessions and maintain a permanent record of the proceedings. • Manage the process for Town Council's appointments to all Councils and Commissions. • Coordinate the process and prepare draft and final agendas for all Town Council meetings. 22 ---PAGE BREAK--- ADMINISTRATION ‐ FINANCE Mission /Function Provide a responsive fiscal and asset management foundation to meet the needs of the community through professional, knowledgeable, and ethical services so that maximum value is obtained for its limited financial resources. The Finance Department is responsible for the administration of the financial affairs of the Town of Monument including compiling financial information and data for the Town Manager’s annual budget, the supervision of disbursement of all monies and control over all expenditures to ensure appropriations are not exceeded, the design and maintenance of a general accounting system along with the development and maintenance of internal controls, preparation of periodic statements of receipts and disbursements showing the financial and budgetary condition of the Town, preparation of year‐end financial statements, the collection of all revenue due the Town, investment of Town funds, the purchasing of goods and services, and the disposal of surplus assets. Along with providing ongoing analysis of the financial condition of the Town, debt issuance, debt management and the investing of Town funds. This department oversees the day‐to‐day activities of accounts payable, accounts receivable, payroll, revenue collection, sales and use tax, audit, budget, and other related financial activities. The Finance Department provides oversight of Fund Balances through revenue and expense projections, compliance with State Budget Law and Colorado State Statutes, Governmental Accounting Standards Board (GASB) standards, Generally Accepted Accounting Principles (GAAP), and approved budget data. Objectives • Responsible for the administration of all financial record keeping and reporting functions. These functions include accounting, cash receipts, employee payroll and tax reporting, providing departments with revenue and expenditure information, maintaining grant activity, accounts receivables, and the coordination of vendor payments in accordance with Town policies. • Oversees the town‐wide annual budget. Responsible for providing comparative budget to actual financial reporting during the year, which is essential in the monitoring of budgeted targets for both revenues and expenditures. • Leads and coordinates annual audit process in collaboration with the Town’s external auditors. • Monitoring internal controls, applying sound business practices through periodic updates as necessary. • Cash Management – exercise internal controls in safeguarding handling the collection and deposit of cash and checks. Segregation of duties, controlled access to resources, on a regular basis, review, verify, and reconcile statements and accounts. • Debt Management – monitors formal financial agreements, budgets for annual payment obligations, analyzes arbitrage liabilities and maintains covenant compliance. • Property/Sales/Use Tax Ordinance and Administration – works with the state and businesses to ensure all taxes collected appropriately, monitor business activity that may affect revenue base, and educate businesses and others about tax law and requirements. 23 ---PAGE BREAK--- ADMINISTRATION ‐ HUMAN RESOURCES Mission/Function To provide comprehensive support and facilitation of employment, classification, outreach, training, retirement, benefits, employee relations, research, and analysis for all Town Departments. Objectives • To attract and retain highly qualified professionals to work for the Town of Monument. • To review, implement and maintain a comprehensive and competitive total compensation and rewards program. • To investigate and respond to Department concerns, employee grievances and provide appropriate analysis • To enable Departments to provide necessary citizen services through prompt and professional attention to HR requirements. • Develop, implement, and review training programs related to professional development and succession planning activities. ADMINISTRATION ‐ INFORMATION TECHNOLOGY Mission/Function To assist other Departments in the use of computers, networks, telephones & other technology solutions. To research and procure the best possible equipment to meet the needs of individual Departments and the Town of Monument within affordable parameters. Objectives • Support the Town of Monument's IT systems. • Recommend and implement improvements to both the IT Network Infrastructure and individual user experience with the goal of enhancing service to the citizens of Monument. • Provide a high‐performance voice and data network, facilitating better use of automated tools by Town employees. • Support and oversight of the Town of Monument's security cameras. • Oversee the installation, maintenance and repair of all computers and sound systems used by Town employees. • Support telephone service and equipment. • Advise management and provide guidance to Departments regarding technological directions and initiatives that would benefit the Town. 24 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Bu 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 60000 Salaries 987,967 1,124,398 1,580,656 1,580,656 1,476,223 1,442,995 (108,192) 1,334,803 01 Seasonal Wages - - - - - - - - 01 60010 Overtime Pay 425 - 8,253 8,253 650 6,683 (1,671) 5,012 01 60019 Longevity Recognition 3,000 500 500 500 500 - - - 01 60020 On-Call/Standby Pay - - - - 75 - - - Total Salaries & Wages 991,392 1,124,898 1,589,409 1,589,409 1,477,448 1,449,678 (109,863) 1,339,815 01 60071 Unemployment Taxes 2,889 1,270 4,767 4,767 2,968 4,273 (329) 3,944 01 60080 Health & Dental Insurance 102,183 105,391 213,342 213,342 153,037 211,322 (34,718) 176,604 01 60085 Life & Disability Insurance 9,478 11,682 20,391 20,391 13,069 17,841 (1,396) 16,445 01 60092 457 Contributions 100,522 170,499 222,517 222,517 185,322 196,482 (15,381) 181,101 01 60093 FICA 52,979 65,451 98,544 98,544 83,435 87,013 (6,812) 80,201 01 60094 Medicare 14,040 16,036 23,047 23,047 19,513 20,350 (1,593) 18,757 01 60098 Staff Tuition - - - - - - 5,000 5,000 01 60100 Workers Compensation 5,281 14,280 4,940 4,940 3,240 5,651 (268) 5,383 01 - - - - - - Total Taxes & Benefits 287,372 384,608 587,548 587,548 460,583 542,932 (55,497) 487,435 1,278,763 1,509,505 2,176,957 2,176,957 1,938,032 1,992,610 (165,360) 1,827,250 Purchased Services 01 60130 Insurance 24,518 41,752 104,687 104,687 75,244 53,624 53,624 01 60140 General Services 15,627 7,660 15,700 15,700 5,757 33,050 33,050 01 64000 Tax Collection Expense - - - - - - - 01 60254 Election 5,314 3,212 22,500 22,500 8,466 42,500 (32,500) 10,000 01 60280 Communication Services 31,540 25,862 32,925 32,925 37,180 52,350 - 52,350 01 60770 Travel/Registration/Training 48,142 31,835 118,500 118,500 34,404 119,005 - 119,005 01 65375 Rentals/Leases (Non Capital) 11,227 12,158 40,000 40,000 12,541 23,159 - 23,159 01 60301 Technical Services 250,167 739,697 589,450 589,450 646,736 807,537 - 807,537 01 65710 Professional Services 63,434 51,035 103,000 103,000 40,717 200,000 - 200,000 449,969 913,210 1,026,762 1,026,762 861,047 1,331,225 (32,500) 1,298,725 Repairs & Maintenance 01 65390 Vehicle/Equipment - - - - - - - - 01 65400 Streets - - - - - - - - 01 65440 Other - - - - - - - - - - - - - - Supplies/Other 01 60205 General Supplies 13,603 15,308 15,050 15,050 14,126 25,500 - 25,500 01 65660 Computer 16,564 26,667 14,500 14,500 14,132 52,028 - 52,028 01 60260 Dues & Subscriptions 33,941 32,186 72,938 72,938 61,205 53,153 (2,000) 51,153 01 60610 Fuel - - - - - - - - 64,107 74,161 102,488 102,488 89,462 130,681 (2,000) 128,681 Utilities 01 60341 Electric 11,433 7,072 - - - - - - 01 60342 Gas 2,078 3,307 - - - - - - 01 60343 Other 11,686 (1,204) - - - - - - 25,197 9,175 - - - - - - Non-capital Projects/Equipment 01 Vehicle/Equipment - 229 11,000 11,000 6,110 6,000 - 6,000 01 Other - - 1,000 1,000 - 1,000 - 1,000 - 229 12,000 12,000 6,110 7,000 - 7,000 Capital Projects/Equipment 01 Capital Improvement - - - - - - - - 01 Capital Equipment 11,392 - - - - - - - 11,392 - - - - - - - Other 01 63000 Triview Property Tax Payable 683,194 355,804 347,598 347,598 446,965 390,561 - 390,561 01 63100 Community Grants/Sponsorships 47,000 65,900 62,000 62,000 62,000 62,000 - 62,000 01 67401 Transfer to PF 2,633,022 2,633,022 2,700,000 2,700,000 2,700,000 - - - 01 67402 Transfer to SDFF 55,000 2,035,179 (1,495,005) 540,174 01 67400 Transfer to CDF 63,000 63,000 42,600 42,600 918,115 42,600 - 42,600 3,426,216 3,172,726 3,152,198 3,152,198 4,127,079 2,530,340 (1,495,005) 1,035,335 Debt Service 01 68355 Principal - - - - - - - - 01 68356 Interest - - - - - - - - - - - - - - - - Contingency 01 65996 Contingency - - - - - - - - - - - - - - - - Intergovernmental 01 45 Intergovernmental 2,630,974 - 2,630,974 2,630,974 - - - - 2,630,974 - 2,630,974 2,630,974 5,255,645 5,679,006 6,470,405 6,470,405 7,021,729 5,991,856 936,109 6,927,965 ADMINISTRATION SUMMARY - TC, CLERK, FINANCE, HR, IT, ADMIN Total Personnel Costs 25 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Bu 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 40 60000 Salaries - - - - - 01 40 60010 Overtime Pay - - - - - 01 40 60020 On-Call/Standby Pay - - - - - Total Salaries & Wages - - - - - - - - - 01 40 60071 Unemployment Taxes - - - - - 01 40 60080 Health & Dental Insurance - - - - - 01 40 60085 Life & Disability Insurance - - - - - 01 40 60092 457 Contributions - - - - - 01 40 60093 FICA - - - - - 01 40 60094 Medicare - - - - - 01 40 60098 Staff Tuition - - - - - 01 40 60100 Workers Compensation 300 810 360 360.00 317.85 1,000 1,000 01 40 Total Taxes & Benefits 300 810 360 360 318 1,000 - 1,000 300 810 360 360 318 1,000 - 1,000 Purchased Services - 01 40 60130 Insurance 2,976 5,957 - - - - 01 40 60140 General Services 21 63 - - - - 01 40 60280 Communication Services 266 598 480 480.00 - - 01 40 60770 Travel/Registration/Training 6,268 6,067 35,000 35,000.00 7,029.78 40,000 40,000 01 40 65375 Rentals/Leases (Non Capital) 1,151 2,015 - - - - 01 40 60301 Technical Services 36,036 - - - 7,500.00 - - 01 40 65710 Professional Services 57,136 16,933 48,000 48,000.00 19,679.00 48,000 48,000 103,855 31,632 83,480 83,480 34,209 88,000 - 88,000 Repairs & Maintenance - 01 40 65440 Other - - - - - - - - Supplies/Other - 01 40 60205 General Supplies 3,227 1,719 1,400 1,400 261 2,000 2,000 01 40 65660 Computer 1,762 6,304 - - - - 01 40 60260 Dues & Subscriptions 14,247 10,700 15,000 15,000 7,507 15,450 15,450 01 40 60610 Fuel - - - - - 19,236 18,723 16,400 16,400 7,768 17,450 - 17,450 Utilities - 01 40 60341 Electric 1,867 2,154 - - - - 01 40 60342 Gas 315 898 - - - - 01 40 60343 Other 494 1,153 - - - - 2,677 4,205 - - - - - Non-capital Projects/Equipment - 01 40 65900 Vehicle/Equipment - - 10,000 10,000 5,948 5,000 5,000 01 40 65905 Other - - - - - - - - 10,000 10,000 5,948 5,000 - 5,000 Other - 01 40 63100 Community Sponsorships 47,000 65,900 62,000 62,000 62,000 62,000 62,000 47,000 65,900 62,000 62,000 62,000 62,000 - 62,000 Debt Service - 01 40 68355 Principal - 01 40 68356 Interest - - - - - - - - - Contingency - 01 40 65996 Contingency - - - - - - - - - - - - - - 173,068 121,270 172,240 172,240 110,243 173,450 - 173,450 TOWN COUNCIL & COMMITTEES Total Personnel Costs 26 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Bu 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 41 60000 Salaries 146,335 81,852 189,237 189,237 179,285 220,543 220,543 01 41 60001 Seasonal Wages - - - - - 01 41 60010 Overtime Pay 57 - 2,209 2,209 2,505 2,505 01 41 60019 Longevity Recognition 1,500 - - - - - 01 41 60020 On-Call/Standby Pay - - - - - Total Salaries & Wages 147,892 81,852 191,446 191,446 179,285 223,048 - 223,048 - 01 41 60071 Unemployment Taxes 475 (27) 574 574 359 669 669 01 41 60080 Health & Dental Insurance 23,858 10,797 47,213 47,213 28,657 51,796 51,796 01 41 60085 Life & Disability Insurance 1,885 914 2,441 2,441 2,048 2,845 2,845 01 41 60092 457 Contributions 16,807 8,251 26,802 26,802 21,130 31,227 31,227 01 41 60093 FICA 8,608 4,966 11,870 11,870 10,757 13,829 13,829 01 41 60094 Medicare 2,014 1,161 2,776 2,776 2,516 3,234 3,234 01 41 60098 Staff Tuition - - - - - 01 41 60100 Workers Compensation 952 277 569 569 363 723 723 01 41 FAMLI - - - - Total Taxes & Benefits 54,598 26,339 92,245 92,245 65,830 104,323 - 104,323 202,490 108,192 283,691 283,691 245,115 327,371 - 327,371 Purchased Services - 01 41 60130 Insurance 2,976 5,957 - - - - 01 41 60140 General Services 41 241 250 250 738 1,000 1,000 01 41 60280 Communication Services 3,219 3,956 - - 55 4,000 (3,000) 1,000 01 41 60254 Election 5,314 3,212 22,500 22,500 8,466 42,500 (32,500) 10,000 01 41 60770 Travel/Registration/Training 1,138 3,154 4,000 4,000 6,743 7,500 7,500 01 41 65375 Rentals/Leases (Non Capital) 1,642 1,960 - - - - 01 41 60301 Technical Services 726 3,576 6,000 6,000 6,000 (6,000) - 01 41 65710 Professional Services 471 5,324 35,000 35,000 756 - - Repairs & Maintenance 15,527 27,378 67,750 67,750 16,758 61,000 (41,500) 19,500 01 41 65440 Other - - - - - - - - - - - - - - Supplies/Other 01 41 60205 General Supplies 1,534 2,120 5,500 5,500 3,562 7,500 7,500 01 41 65660 Computer 160 2,950 - - 3,500 3,500 01 41 60260 Dues & Subscriptions 12,255 10,200 48,000 48,000 35,392 25,000 25,000 01 41 60610 Fuel - - - - - 13,949 15,271 53,500 53,500 38,954 36,000 - 36,000 Utilities - 01 41 60341 Electric 1,399 754 - - - - 01 41 60342 Gas 315 383 - - - - 01 41 60343 Other 385 834 - - - - 2,100 1,971 - - - - - - Non Capital Projects/Equipment 01 41 65900 Vehicle/Equipment - - - - - - 01 41 65905 Other - - - - - - - - - - - - - - Debt Service 01 41 68355 Principal - 01 41 68356 Interest - - - - - - - - - Contingency 01 41 65996 Contingency - - - - - - - - - - - - - - 234,066 152,812 404,941 404,941 300,827 424,371 (41,500) 382,871 TOWN CLERK DEPARTMENT Total Personnel Costs 27 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 42 60000 Salaries 311,529 414,899 463,313 463,313 429,464 455,005 (38,192) 416,813 01 42 60001 Seasonal Wages - - - 01 42 60010 Overtime Pay 391 - 3,644 3,644 3,765 (1,671) 2,094 01 42 60019 Longevity Recognition 1,000 - - - - - 01 42 60020 On-Call/Standby Pay - - - - - Total Salaries & Wages 312,920 414,899 466,957 466,957 429,464 458,770 (39,863) 418,907 01 42 60071 Unemployment Taxes 1,000 433 1,401 1,401 867 1,376 (119) 1,257 01 42 60080 Health & Dental Insurance 22,363 30,312 60,304 60,304 36,307 70,200 (19,928) 50,272 01 42 60085 Life & Disability Insurance 2,908 4,939 5,977 5,977 4,316 5,870 (493) 5,377 01 42 60092 457 Contributions 31,360 59,240 65,374 65,374 56,347 64,228 (5,581) 58,647 01 42 60093 FICA 18,930 25,405 28,951 28,951 26,588 28,444 (2,472) 25,972 01 42 60094 Medicare 4,427 5,942 6,771 6,771 6,218 6,652 (578) 6,074 01 42 60098 Staff Tuition - - - - - 01 42 60100 Workers Compensation 1,924 674 1,079 1,079 688 1,156 (100) 1,056 Total Taxes & Benefits 82,913 126,944 169,857 169,857 131,332 177,926 (29,271) 148,655 395,833 541,843 636,814 636,814 560,795 636,696 (69,134) 567,562 Purchased Services 01 42 60130 Insurance 2,976 10,957 - - - - 01 42 60140 General Services 7,471 3,026 11,950 11,950 3,129 12,050 12,050 01 42 60280 Communication Services 2,792 3,354 300 300 272 500 500 01 42 60770 Travel/Registration/Training 5,739 4,585 9,000 9,000 1,680 10,600 10,600 01 42 65375 Rentals/Leases (Non Capital) 5,938 4,668 5,000 5,000 2,374 5,000 5,000 01 42 60301 Technical Services 69,431 79,374 91,200 91,200 66,483 125,828 92,300 218,128 01 42 65710 Professional Services 49 - - - - - 94,396 105,965 117,450 117,450 73,938 153,978 92,300 246,278 Repairs & Maintenance 01 42 65440 Other - - - - - - - - - - - - - Supplies/Other - 01 42 60205 General Supplies 1,847 1,246 400 400 7,718 6,500 6,500 01 42 65660 Computer 5,606 6,146 3,500 3,500 1,957 4,000 4,000 01 42 60260 Dues & Subscriptions 956 405 1,965 1,965 1,925 2,700 2,700 01 42 60610 Fuel - - - - - 8,409 7,797 5,865 5,865 11,600 13,200 - 13,200 Utilities 01 42 60341 Electric 3,267 1,886 - - - - 01 42 60342 Gas 500 879 - - - - 01 42 60343 Other 806 1,391 - - - - 4,573 4,156 - - - - - - Non Capital Projects/Equipment - 01 42 65900 Vehicle/Equipment 229 1,000 1,000 161 1,000 1,000 01 42 65905 Other - - 1,000 1,000 1,000 1,000 - 229 2,000 2,000 161 2,000 - 2,000 Debt Service 01 42 68355 Principal - - 01 42 68356 Interest - - - - - - - - - - Contingency 01 42 65996 Contingency - - - - - - - - - - - - - - 503,210 659,990 762,129 762,129 646,494 805,874 23,166 829,040 FINANCE DEPARTMENT Total Personnel Costs 28 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 43 60000 Salaries 97,709 69,231 143,400 143,400 83,198 161,734 (70,000) 91,734 01 43 60001 Seasonal Wages - - - - - 01 43 60010 Overtime Pay - - - 73 73 01 43 60019 Longevity Recognition - - - - - 01 43 60020 On-Call/Standby Pay - - - - - Total Salaries & Wages 97,709 69,231 143,400 143,400 83,198 161,807 (70,000) 91,807 - 01 43 60071 Unemployment Taxes 190 138 430 430 166 485 (210) 275 01 43 60080 Health & Dental Insurance 20,313 26,951 29,884 29,884 23,041 20,898 20,898 01 43 60085 Life & Disability Insurance 1,058 949 1,850 1,850 1,033 2,055 (903) 1,152 01 43 60092 457 Contributions 10,932 2,596 20,076 20,076 9,984 22,653 (9,800) 12,853 01 43 60093 FICA 5,839 4,223 8,891 8,891 5,082 10,032 (4,340) 5,692 01 43 60094 Medicare 1,365 988 2,079 2,079 1,189 2,346 (1,015) 1,331 01 43 60098 Staff Tuition - - - - 2,500 2,500 01 43 60100 Workers Compensation 411 138 315 315 201 388 (168) 220 Total Taxes & Benefits 40,107 35,983 63,525 63,525 40,696 58,857 (13,936) 44,921 137,816 105,214 206,925 206,925 123,894 220,664 (83,936) 136,728 Purchased Services - 01 43 60130 Insurance 6,153 5,957 104,687 104,687 75,244 53,624 53,624 01 43 60140 General Services 3,296 2,929 3,500 3,500 1,836 20,000 20,000 01 43 60280 Communication Services 640 987 4,000 4,000 - - 01 43 60770 Travel/Registration/Training 7,257 4,510 40,200 40,200 11,504 44,705 (5,000) 39,705 01 43 65375 Rentals/Leases (Non Capital) 716 1,640 - - - - 01 43 60301 Technical Services 14,357 6,619 12,000 12,000 10,715 55,000 (25,000) 30,000 01 43 65710 Professional Services 623 210 - - 140,000 (28,000) 112,000 33,043 22,853 164,387 164,387 99,299 313,329 (58,000) 255,329 Repairs & Maintenance 01 43 65440 Other - - - - - - - - - - - - Supplies/Other - 01 43 60205 General Supplies 1,607 3,225 250 250 156 2,000 2,000 01 43 65660 Computer 50 2,451 1,000 1,000 - - 01 43 60260 Dues & Subscriptions 817 304 850 850 612 5,163 5,163 01 43 60610 Fuel - - - - - 2,473 5,980 2,100 2,100 768 7,163 - 7,163 Utilities 01 43 60341 Electric 817 377 - - - 01 43 60342 Gas 158 191 - - - 01 43 60343 Other 447 236 - - - 1,421 805 - - - - - - Non-capital Projects/Equipment 01 43 65900 Vehicle/Equipment - - - - - - 01 43 65905 Other - - - - - - - - - - - - - - Capital Projects/Equipment 01 43 68355 Principal 01 43 68356 Interest - - - - - - - - Debt Service 01 43 65996 Contingency - - - - - - - - - - - - - - 174,753 134,852 373,412 373,412 223,960 541,156 (141,936) 399,220 HUMAN RESOURCES DEPARTMENT Total Personnel Costs 29 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 44 60000 Salaries 71,463 109,163 220,400 220,400 140,400 151,632 151,632 01 44 60001 Seasonal Wages - - - - - 01 44 60010 Overtime Pay - 2,400 2,400 - - 01 44 60019 Longevity Recognition 500 - - - - - 01 44 60020 On-Call/Standby Pay - - - - - Total Salaries & Wages 71,963 109,163 222,800 222,800 140,400 151,632 - 151,632 01 44 60071 Unemployment Taxes 218 139 668 668 285 455 455 01 44 60080 Health & Dental Insurance 8,021 - 18,381 18,381 2,470 2,100 2,100 01 44 60085 Life & Disability Insurance 931 1,060 2,843 2,843 1,283 1,956 1,956 01 44 60092 457 Contributions 8,072 12,483 31,192 31,192 19,656 21,228 21,228 01 44 60093 FICA 4,455 6,773 13,814 13,814 8,789 9,401 9,401 01 44 60094 Medicare 1,042 1,584 3,231 3,231 2,056 2,199 2,199 01 44 60098 Staff Tuition - - - - - 01 44 60100 Workers Compensation 411 141 613 613 391 455 455 01 44 - - - - Total Taxes & Benefits 23,150 22,180 70,742 70,742 34,929 37,794 - 37,794 95,113 131,343 293,542 293,542 175,329 189,426 - 189,426 Purchased Services 01 44 60130 Insurance 2,976 5,957 - - - - 01 44 30140 General Services - - - 55 - - 01 44 60280 Communication Services 21,534 9,054 23,000 23,000 34,466 44,793 44,793 01 44 60770 Travel/Registration/Training 5,099 2,050 - - 447 1,200 800 2,000 01 44 65375 Rentals/Leases (Non Capital) 716 450 35,000 35,000 10,168 18,159 18,159 01 44 60301 Technical Services 183,439 168,979 119,000 119,000 80,365 158,710 (31,600) 127,110 01 44 65710 Professional Services 1,786 19,216 20,000 20,000 20,282 12,000 12,000 215,551 205,705 197,000 197,000 145,782 234,862 (30,800) 204,062 Repairs & Maintenance 01 44 65440 Other - - - - - - - - - - - - - - Supplies/Other 01 44 60205 General Supplies 2,258 3,216 4,000 4,000 1,401 4,500 4,500 01 44 60140 General Insurance 11 1,120 - - - - 01 44 65660 Computer 3,458 8,717 10,000 10,000 10,670 41,528 41,528 01 44 60260 Dues & Subscriptions 2,023 6,390 3,413 3,413 2,295 2,350 (2,000) 350 01 44 60610 Fuel - - - - - 7,749 19,443 17,413 17,413 14,366 48,378 (2,000) 46,378 Utilities 01 44 60341 Electric 817 377 - - - 01 44 60342 Gas 158 191 - - - 01 44 60343 Other 197 (6,904) - - - 1,171 (6,335) - - - - - - Non-capital Projects/Equipment 01 44 65900 Vehicle/Equipment - - - - - - 01 44 65905 Other - - - - - - - - - - - - - - Capital Projects/Equipment 01 44 65950 Vehicle/Equipment - - - - - - 01 44 65955 Other 11,392 - - - - - 11,392 - - - - - - - Debt Service 01 44 68355 Principal - 01 44 68356 Interest - - - - - - - - - Contingency 01 44 65996 Contingency - - - - - - - - - - - - - 330,976 350,155 507,955 507,955 335,477 472,666 (32,800) 439,866 INFORMATION TECHNOLOGY DEPARTMENT Total Personnel Costs 30 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 45 60000 Salaries 360,931 449,253 564,306 564,306 643,877 454,081 454,081 01 45 60001 Seasonal Wages - - - - - 01 45 60010 Overtime Pay (23) - - - 650 340 340 01 45 60019 Longevity Recognition 500 500 500 500 - - 01 45 60020 On-Call/Standby Pay - - - 75 - - Total Salaries & Wages 360,908 449,753 564,806 564,806 645,102 454,421 - 454,421 - 01 45 60071 Unemployment Taxes 1,007 587 1,694 1,694 1,291 1,288 1,288 01 45 60080 Health & Dental Insurance 27,628 37,331 57,560 57,560 62,562 66,328 (14,790) 51,538 01 45 60085 Life & Disability Insurance 2,696 3,819 7,280 7,280 4,389 5,115 5,115 01 45 60092 457 Contributions 33,351 87,928 79,073 79,073 78,205 57,146 57,146 01 45 60093 FICA 15,146 24,084 35,018 35,018 32,219 25,307 25,307 01 45 60094 Medicare 5,192 6,361 8,190 8,190 7,535 5,919 5,919 01 45 60098 Staff Tuition - - - - 2,500 2,500 01 45 60100 Workers Compensation 1,284 12,241 2,004 2,004 1,278 1,929 1,929 01 45 - - Total Taxes & Benefits 86,304 172,351 190,819 190,819 187,479 163,032 (12,290) 150,742 447,212 622,104 755,625 755,625 832,581 617,453 (12,290) 605,163 Purchased Services 01 45 60130 Insurance 6,459 6,970 - - - - 01 45 60140 General Services 4,797 280 - - - - 01 45 64000 Tax Collection Expense - - - - - 01 45 60280 Communication Services 3,089 7,914 5,145 5,145 2,387 3,056 3,056 01 45 60770 Travel/Registration/Training 22,640 11,468 30,300 30,300 7,001 15,000 (4,000) 11,000 01 45 65375 Rentals/Leases (Non Capital) 1,066 1,424 - - - - 01 45 60301 Technical Services (53,822) 481,148 361,250 361,250 481,673 462,000 462,500 01 45 65710 Professional Services 3,370 9,352 - - - - (12,402) 518,557 396,695 396,695 491,061 480,056 (4,000) 476,556 Repairs & Maintenance 01 45 65440 Other - - - - - - - - - - - - - - Supplies/Other - 01 45 60205 General Supplies 3,131 3,781 3,500 3,500 1,028 3,000 3,000 01 45 60240 Postage (142) - - - 01 45 65660 Computer 5,528 99 - - 1,504 3,000 3,000 01 45 60260 Dues & Subscriptions 3,643 4,186 3,710 3,710 13,475 2,490 2,490 01 45 60610 Fuel - - - - - 12,160 8,066 7,210 7,210 16,007 8,490 - 8,490 Utilities 01 45 60341 Electric 3,267 1,524 - - - - 01 45 60342 Gas 631 765 - - - - 01 45 60343 Other 9,357 2,085 - - - - 13,255 4,374 - - - - - - Non-capital Projects/Equipment 01 45 65900 Vehicle/Equipment - - - 01 45 65905 Other - - - - - - - - - - - Other 01 45 63000 Triview Property Tax Payable 683,194 355,804 347,598 347,598 446,965 390,561 390,561 01 45 63100 Business Grants - COVID19 - - - - - 01 45 67401 Transfer to PF 2,633,022 2,633,022 2,700,000 2,700,000 2,700,000 - - 01 45 67402 Transfer to SDFF 55,000 2,035,179 (1,495,005) 540,174 01 45 67400 Transfer to CDF 63,000 63,000 42,600 42,600 918,115 42,600 42,600 3,379,216 3,106,826 3,090,198 3,090,198 4,065,079 2,468,340 (1,495,005) 973,335 Debt Service 01 45 68355 Principal - - - - 01 45 68356 Interest - - - - - - - - - - - - Contingency - 01 45 65996 Contingency - - - - - - - - - - - - - - - Intergovernmental 01 45 63000 TriView Sales Tax Payable 2,630,974 2,630,974 2,630,974 - - - - 2,630,974 - 2,630,974 2,630,974 3,839,441 4,259,926 4,249,728 4,249,728 8,035,701 3,574,339 1,119,679 4,694,518 ADMINISTRATION DEPARTMENT Total Personnel Costs 31 ---PAGE BREAK--- POLICE DEPARTMENT Mission/Function The Monument Police Department is dedicated to maintaining the high quality of life our community enjoys and ensuring that our Town is a safe place to live, work, and visit. We will accomplish this by safeguarding individual liberties, building community partnerships, preventing crime, and aggressively pursuing those who commit crime. We are committed to this mission and will continually strive towards a goal of excellence with dedication to the people with whom we work and to the community we serve. Objectives  INTEGRITY ‐ Defined as being honest, moral, upright, and sincere. Public trust can only exist with our integrity and respect for one another. The Department and its employees must hold themselves to a standard that is beyond reproach.  PRIDE ‐ The Department is a proud institution and works to develop this pride in its sworn and civilian personnel. We are proud to be part of a noble profession that is called upon to maintain order in a free society. We are proud of the real partnerships we have with the people we serve. We are proud of the highly motivated, highly trained, and highly respected personnel we have.  COMMUNITY ‐ We are committed to working in partnership with the community and each other to identify and resolve issues which impact public safety. The cornerstone of this Department is the relationship we have with the community we serve. Our ability to be effective in carrying out our mission is based on the credibility we have with the community.  EMPOWERMENT ‐ Members at every level of the agency are empowered and expected to identify issues within their perspective areas and create innovative solutions towards solving problems at their level. 32 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 51 60000 Salaries 2,535,024 (156,285) 2,378,739 01 51 60001 Seasonal Wages - - 01 51 60010 Overtime Pay 87,107 87,107 01 51 60019 Longevity Recognition 2,500 2,500 01 51 60020 On-Call/Standby - - Total Salaries & Wages 2,624,631 (156,285) 2,468,346 01 51 60071 Unemployment Taxes 7,874 (738) 7,136 01 51 60080 Health & Dental Insurance 376,242 - 376,242 01 51 60084 FPPA D&D 81,856 (9,056) 72,800 01 51 60085 Life & Disability Insurance 8,257 (766) 7,491 01 51 60091 FPPA Retirement 112,094 (12,511) 99,583 01 51 60092 457 Contributions 258,158 (21,914) 236,244 01 51 60093 FICA 162,727 (15,245) 147,482 01 51 60094 Medicare 38,057 (3,565) 34,492 01 51 60098 Staff Tuition - 2,500 2,500 01 51 60100 Workers Compensation 112,404 (10,531) 101,873 Total Taxes & Benefits 1,157,669 (71,826) 1,085,843 3,782,300 (228,111) 3,554,189 Purchased Services 01 51 60130 Insurance 166,769 166,769 01 51 60140 General Services 6,163 6,163 01 51 60280 Communication Services 9,649 9,649 01 51 60770 Travel/Registration/Training - - 01 51 65375 Rentals/Leases (Non Capital) 13,850 13,850 01 51 60301 Technical Services 91,838 91,838 01 51 65710 Professional Services 22,574 22,574 310,842 - 310,842 Repairs & Maintenance 01 51 65390 Vehicle/Equipment - - 01 51 65440 Other - - - - - Supplies/Other 01 51 60205 General Supplies 17,441 17,441 01 51 65660 Computer - - 01 51 60260 Dues & Subscriptions 6,797 6,797 01 51 66010 Fundraiser Expense - 01 51 60610 Fuel - - 24,238 - 24,238 Utilities 01 51 60341 Electric 9,236 9,236 01 51 60342 Gas 3,612 3,612 01 51 60343 Other 16,706 16,706 29,555 - 29,555 Non-capital Projects/Equipment 01 51 65900 Vehicle/Equipment - - - 01 51 65905 Other - - - - - Capital Projects/Equipment 01 51 65950 Vehicles/Equipment - - 01 51 65955 Other - - - - - Debt Service 01 51 68355 Principal 01 51 68356 Interest - - - 4,146,935 (228,111) 3,918,824 GENERAL FUND - LAW ENFORCEMENT DEPARTMENT Total Personnel Costs 33 ---PAGE BREAK--- COURT Mission/Function The Town of Monument Municipal Court is committed to professionally serving the citizens of Monument by administering justice in a fair, efficient and respectful manner, so as to enhance public trust and community confidence in our court system. Objectives  Administer justice in a fair, efficient and respectful manner.  Serve as custodian of all court records.  Coordinate and collect all court‐related fees and fines. 34 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 46 60000 Salaries 70,694 79,222 99,320 99,320 91,026 107,072 107,072 01 46 60001 Seasonal Wages - - - 01 46 60010 Overtime Pay 495 1,411 1,638 1,638 1,084 1,712 1,712 01 46 60019 Longevity Recognition - - - - - 01 46 60020 On-Call/Standby Pay - - - - - Total Salaries & Wages 71,189 80,633 100,958 100,958 92,110 108,784 - 108,784 01 46 60071 Unemployment Taxes 238 88 410 410 188 326 326 01 46 60080 Health & Dental Insurance 8,802 4,606 25,399 25,399 8,254 27,330 27,330 01 46 60085 Life & Disability Insurance 757 1,060 1,281 1,281 1,147 1,381 1,381 01 46 60092 457 Contributions 6,990 3,333 14,134 14,134 10,290 15,230 15,230 01 46 60093 FICA 4,397 5,160 8,481 8,481 5,819 6,745 6,745 01 46 60094 Medicare 1,028 1,207 1,983 1,983 1,361 1,577 1,577 01 46 60098 Staff Tuition - - - - - 01 46 60100 Workers Compensation 541 374 2,108 2,108 1,345 535 535 01 46 - - Total Taxes & Benefits 22,753 15,829 53,796 53,796 28,404 53,124 - 53,124 93,943 96,461 154,754 154,754 120,514 161,908 - 161,908 Purchased Services 01 46 60130 Insurance 2,976 5,957 - - - - 01 46 60140 General Services 124 (84) - - 1,234 2,000 2,000 01 46 60280 Communication Services 1,139 1,178 - - 1,300 1,300 01 46 60770 Travel/Registration/Training 961 431 2,000 2,000 182 2,000 2,000 01 46 65375 Rentals/Leases (Non Capital) 2,519 3,692 - - - - 01 46 60301 Technical Services 13,571 13,203 13,200 13,200 13,200 12,900 12,900 01 46 65710 Professional Services - - - - - 21,290 24,377 15,200 15,200 14,616 18,200 - 18,200 Repairs & Maintenance 01 46 65440 Other - - - - - - - - - - - - - - Supplies/Other 01 46 60205 General Supplies 767 2,183 2,500 2,500 3,500 3,500 01 46 65660 Computer 90 681 500 500 700 700 01 46 60260 Dues & Subscriptions 40 200 40 40 1,156 200 200 01 46 60610 Fuel - - - - - - 897 3,064 3,040 3,040 1,156 4,400 - 4,400 Utilities 01 46 60341 Electric 555 592 - - - - - 01 46 60342 Gas 128 310 - - - - - 01 46 60343 Other 197 1,804 - - - - - 880 2,706 - - - - - - Non-capital Projects/Equipment 01 46 65900 Vehicle/Equipment - - - - - - - 01 46 65905 Other - - - - - - - - - - - - - - - Debt Service 01 46 68355 Principal - 01 46 68356 Interest - - - - - - - - - Contingency 01 46 65996 Contingency - - - - - - - - - - - - - - 117,009 126,607 172,994 172,994 136,286 184,508 - 184,508 COURT DEPARTMENT Total Personnel Costs 35 ---PAGE BREAK--- PLANNING Mission/Function The Planning Department reviews and processes development project applications that require a recommendation from the Planning Commission and approval by the Town Council, as well as smaller‐scale development applications and permits that are approved administratively. The Department is also charged with oversight of the Comprehensive Plan, responding to inquiries related to land use planning in the Town, enforcing the Town’s land use and zoning regulations, reviewing and approving infrastructure construction plans, and permitting and inspecting all new developments and infrastructure improvements. The Department also assists in the planning, design, and construction management of municipal projects. Objectives  To fairly and equitably administer and enforce the Town’s zoning and subdivision regulations daily.  To assist the general public and the development community in processing development applications in an efficient and timely manner.  To assure the citizens of Monument that development proceeds in an orderly and controlled fashion, paying close attention to the quality of new development and the quality of life for our residents.  To assure that any impacts to existing neighborhoods are minimized and/or mitigated to the extent permitted by law. 36 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 01 49 60000 Salaries 203,949 261,081 396,978 396,978 285,755 459,775 (39,870) 419,905 01 49 60001 Seasonal Wages - - - - - 01 49 60010 Overtime Pay 51 1,075 2,564 2,564 2,693 103 2,796 01 49 60019 Longevity Recognition - - - - - - 01 49 60020 On-Call/Standby Pay - - - - - - Total Salaries & Wages 204,000 262,155 399,542 399,542 285,755 462,468 (39,767) 422,701 01 49 60071 Unemployment Taxes 525 390 1,199 1,199 572 1,387 (119) 1,268 01 49 60080 Health & Dental Insurance 15,604 30,248 56,585 56,585 39,223 62,029 62,029 01 49 60085 Life & Disability Insurance 1,963 2,383 5,121 5,121 2,851 5,931 (514) 5,417 01 49 60092 457 Contributions 18,388 19,123 55,936 55,936 36,226 64,745 (5,567) 59,178 01 49 60093 FICA 12,522 15,395 24,772 24,772 17,200 28,673 (2,466) 26,207 01 49 60094 Medicare 2,929 3,600 5,793 5,793 4,023 6,706 (577) 6,129 01 49 60098 Staff Tuition - - - - 5,000 5,000 01 49 60100 Workers Compensation 1,232 452 1,011 1,011 645 1,276 (109) 1,167 01 49 - - - - Total Taxes & Benefits 53,163 71,591 150,417 150,417 100,739 170,747 (4,352) 166,395 257,163 333,746 549,959 549,959 386,494 633,215 (44,119) 589,096 Purchased Services 01 49 60130 Insurance 2,976 5,957 - - - - 01 49 60140 General Services 2,599 1,289 1,200 1,200 281 - - 01 49 60280 Communication Services 5,304 4,873 5,500 5,500 898 5,500 5,500 01 49 60770 Travel/Registration/Training 674 5,299 7,000 7,000 1,738 17,200 3,000 20,200 01 49 65375 Rentals/Leases (Non Capital) 4,984 6,309 3,900 3,900 3,164 3,900 3,900 01 49 60301 Technical Services 43,722 133,152 28,520 28,520 15,873 38,420 131,480 169,900 01 49 66030 Planning Code Revisions - - - - - - 01 49 65710 Professional Services 7,812 8,149 350,000 350,000 125,713 500,000 173,368 673,368 68,072 165,027 396,120 396,120 147,666 565,020 307,848 872,868 Repairs & Maintenance 01 49 65440 Other - - - - - - - - - - - - - Supplies/Other 01 49 60205 General Supplies 2,116 3,492 1,500 1,500 9,941 1,500 1,500 01 49 65660 Computer 2,632 2,332 1,200 1,200 12,560 2,000 5,000 7,000 01 49 60260 Dues & Subscriptions 253 2,303 1,500 1,500 1,673 5,500 5,500 01 49 60610 Fuel - - - - - - 5,002 8,126 4,200 4,200 24,174 9,000 5,000 14,000 Utilities 01 49 60341 Electric 2,450 1,132 - - - - 01 49 60342 Gas 473 574 - - - - 01 49 60343 Other 591 1,512 - - - - 3,514 3,218 - - - - - - Non-capital Projects/Equipment 01 49 65900 Vehicle/Equipment - - - - - 01 49 65905 Other - - - - - - - - - - - - - Capital Projects/Equipment 01 49 65950 Vehicles/Equipment - - - - - - 01 49 65955 Other - - - - - - - - - - - - - Debt Service 01 49 68355 Principal - - 01 49 68356 Interest - - - - - - - - - - Contingency 01 49 65996 Contingency - - - - - - - - - - - - - - 333,750 510,118 950,279 950,279 558,334 1,207,235 268,729 1,475,964 PLANNING DEPARTMENT Total Personnel Costs 37 ---PAGE BREAK--- CAPITAL PROJECTS FUND Mission/Function To account for revenues related to Highway User Tax, Road/Bridge Tax, and Use Taxes and related expenditures for the express purpose of street and road maintenance, construction and capital improvements including acquisition of rights‐of‐way within the Town limits. Objectives  Pay for public improvements to improve quality of life in the community.  Maintain streets and roads to ensure the safety of town residents. 38 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Revenue: Taxes 902,124 $ 1,480,994 $ 1,000,000 $ 1,000,000 $ 836,096 $ 1,510,614 $ (500,000) $ 1,010,614 $ Intergovernmental 1,077,663 674,694 2,370,681 335,502 617,926 355,859 6,553,518 6,909,377 $ Licenses & Permits - - - - - - - - $ User Charges/Fees - - - - - - - - $ Fines & Forfeits - - - 1 - - - - $ Investment Earnings 1,750 5,439 2,000 2,000 5,820 2,000 - 2,000 $ Debt & Financing - - - - - - - - $ Other Revenue - - - - - - - - $ Transfers In - - - - - - - - $ Total Revenue 1,981,537 $ 2,161,126 $ 3,372,681 $ 1,337,503 $ 1,459,842 $ 1,868,472 $ 6,053,518 $ 7,921,990 $ Expenditures: Capital Outlay 1,131,507 $ 906,372 $ 3,913,179 $ 1,878,000 $ 1,227,942 $ 4,040,000 $ (2,324,225) $ 1,715,775 $ Total Expenditures 1,131,507 $ 906,372 $ 3,913,179 $ 1,878,001 $ 1,227,942 $ 4,040,000 $ (2,324,225) $ 1,715,775 $ Annual Gain/(Loss) 850,030 $ 1,254,754 $ (540,498) $ (540,498) $ 231,900 $ (2,171,528) $ 8,377,743 $ 6,206,215 $ Cumulative Balance Beginning Fund Balance 625,824 $ 1,475,854 $ 2,480,969 $ 2,730,608 $ 2,730,608 $ 2,190,110 $ 772,398 $ 2,962,508 $ Change In Fund Balance 850,030 1,254,754 (540,498) (540,498) 231,900 (2,171,528) 6,206,215 Ending Fund Balance 1,475,854 $ 2,730,608 $ 1,940,471 $ 2,190,110 $ 2,962,508 $ 18,582 $ 9,168,723 $ Less Reserves/Designations: 3% TABOR Reserve Committed Reserve Grants 6,553,518 $ 6,553,518 $ Funds committed to grants (local matches) 675,775 $ 675,775 $ Unreserved Fund Balance 1,475,854 $ 2,730,608 $ 1,940,471 $ 2,190,110 $ 2,962,508 $ 18,582 $ 1,939,430 $ 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Taxes Use Tax 902,124 1,480,994 1,000,000 1,000,000 836,096 1,510,614 (500,000) 1,010,614 Total Taxes 902,124 1,480,994 1,000,000 1,000,000 836,096 1,510,614 (500,000) 1,010,614 Intergovernmental Highway User Tax 309,542 318,994 301,616 301,616 382,902 318,994 - 318,994 Road/Bridge Tax 34,451 36,864 33,886 33,886 49,527 36,864 - 36,864 State/Federal Grants 733,670 318,835 2,035,179 - 185,497 - 6,553,518 6,553,518 Total Intergovernmental 1,077,663 674,694 2,370,681 335,502 617,926 355,859 6,553,518 6,909,377 Investment Earnings Investment Earnings 1,750 5,439 2,000 2,000 5,820 2,000 - 2,000 Total Investment Earnings 1,750 5,439 2,000 2,000 5,820 2,000 - 2,000 Transfers In Transfers In - - - - - Total Transfers In - - - - - - Total Revenues 1,981,537 $ 2,161,126 $ 3,372,681 $ 1,337,502 $ 1,459,842 $ 1,868,472 $ 6,053,518 $ 7,921,990 $ 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Capital Outlay Capital Improvement Projects 1,131,507 906,372 3,913,179 1,878,000 1,227,942 4,040,000 (2,324,225) 1,715,775 Capital Equipment - - - - - - Total Capital Outlay 1,131,507 906,372 3,913,179 1,878,000 1,227,942 4,040,000 (2,324,225) 1,715,775 Transfers Out Transfers Out - - - - - - Total Transfers Out - - - - - - - - Total Expenditures 1,131,507 $ 906,372 $ 3,913,179 $ 1,878,001 $ 1,227,942 $ 4,040,000 $ (2,324,225) $ 1,715,775 $ CAPITAL PROJECTS FUND SUMMARY CAPITAL PROJECTS FUND REVENUE DETAIL CAPITAL PROJECT FUND EXPENDITURE DETAIL 39 ---PAGE BREAK--- POLICE DEPARTMENT Mission/Function The Monument Police Department is dedicated to maintaining the high quality of life our community enjoys and ensuring that our Town is a safe place to live, work, and visit. We will accomplish this by safeguarding individual liberties, building community partnerships, preventing crime, and aggressively pursuing those who commit crime. We are committed to this mission and will continually strive towards a goal of excellence with dedication to the people with whom we work and to the community we serve. Objectives  INTEGRITY ‐ Defined as being honest, moral, upright, and sincere. Public trust can only exist with our integrity and respect for one another. The Department and its employees must hold themselves to a standard that is beyond reproach.  PRIDE ‐ The Department is a proud institution and works to develop this pride in its sworn and civilian personnel. We are proud to be part of a noble profession that is called upon to maintain order in a free society. We are proud of the real partnerships we have with the people we serve. We are proud of the highly motivated, highly trained, and highly respected personnel we have.  COMMUNITY ‐ We are committed to working in partnership with the community and each other to identify and resolve issues which impact public safety. The cornerstone of this Department is the relationship we have with the community we serve. Our ability to be effective in carrying out our mission is based on the credibility we have with the community.  EMPOWERMENT ‐ Members at every level of the agency are empowered and expected to identify issues within their perspective areas and create innovative solutions towards solving problems at their level. 40 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Revenue: Taxes** 1,775,581 $ 1,963,053 $ 1,882,116 $ 1,882,116 $ 2,000,496 $ 2,002,314 $ - $ 2,002,314 $ User Charges/Fees 48,161 12,224 3,000 3,000 206,873 - - - Investment Earnings - - - - - - - - Other Revenue 2,250 117,588 171,652 171,652 71,846 - - - Transfers In 2,633,022 2,633,022 2,700,000 2,700,000 2,700,000 - - - Total Revenue 4,459,014 $ 4,725,887 $ 4,756,768 $ 4,756,768 $ 4,979,215 $ 2,002,314 $ - $ 2,002,314 $ Expenditures: Salaries/Wages 1,943,258 $ 2,412,455 $ 2,909,980 $ 2,909,980 $ 2,816,249 $ 771,350 $ 10,468 $ 781,818 $ Benefits 745,310 912,340 1,243,656 1,243,656 1,089,461 561,232 6,760 567,992 Purchased Services 230,347 191,282 505,129 505,129 423,740 260,324 - 260,324 Repairs & Maintenance 61,179 75,857 36,800 36,800 52,132 51,000 - 51,000 Supplies/Non-Capital Equipment 612,176 300,434 231,673 231,673 253,715 313,703 - 313,703 Utilities 19,739 22,466 25,124 25,124 23,289 8,580 - 8,580 Capital Outlay 174,274 166,464 74,500 74,500 81,918 300,379 - 300,379 Debt Service 89,084 165,206 59,835 - - - - - Contingency - - - - - - - - Transfers Out - - - - 400,000 - - - Total Expenditures 3,875,367.19 $ 4,246,503.82 $ 5,086,697.34 $ 5,026,862.34 $ 5,140,503.32 $ 2,266,568 $ 17,228 $ 2,283,796 $ Annual Gain/(Loss) 583,647 $ 479,383 $ (329,930) $ (270,095) $ (161,288) $ (264,254) $ (17,228) $ (281,482) $ Cumulative Balance Beginning Fund Balance - $ 583,647 $ 581,529 $ 1,063,029 $ 1,063,029 $ 300,000 $ - $ 901,741 $ Change In Fund Balance 583,647 479,383 (329,930) (270,095) (161,288) (264,254) (281,482) Ending Fund Balance 583,647 $ 1,063,029 $ 251,599 $ 792,934 $ 901,741 $ 35,746 $ 620,258 $ Less Reserves/Designations: 3% TABOR Reserve Other Reserves/Committed/Asset Replacement 600,000 $ 600,000 $ Unreserved Fund Balance 583,647 $ 1,063,029 $ 251,599 $ 792,934 $ 901,741 $ 35,746 $ 20,258 $ 2F POLICE FUND SUMMARY 41 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Taxes Property Tax - - Sales Tax** 1,775,581 1,963,053 1,882,116 1,882,116 2,000,496 2,002,314 - 2,002,314 Sales Tax - Auto Use Tax Total Taxes 1,775,581 1,963,053 1,882,116 1,882,116 2,000,496 2,002,314 - 2,002,314 User Charges/Fees Fees for Service/Contract Labor 48,161 12,224 3,000 3,000 206,873 - - - Total User Charges/Fees 48,161 12,224 3,000 3,000 206,873 - - - Investment Earnings Investment Earnings - - - - - - - - Total Investment Earnings - - - - - - - - Debt & Financing Capital Lease Proceeds - - - - - - - - Total - - - - - - - - Other Revenue Public Gifts/Contributions 2,250 3,294 - - 38,663 - - - Fundraisers for Others 1,495 4,130 Miscellaneous - 112,799 171,652 171,652 29,053 - - - Total Other Revenue 2,250 117,588 171,652 171,652 71,846 - - - Transfers In Transfers In 2,633,022 2,633,022 2,700,000 2,700,000 2,700,000 - - - Total Transfers In 2,633,022 2,633,022 2,700,000 2,700,000 2,700,000 - - - Total Revenues 4,459,014 $ 4,725,887 $ 4,756,768 $ 4,756,768 $ 4,979,215 $ 2,002,314 $ - $ 2,002,314 $ POLICE FUND REVENUE DETAIL 42 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Salaries/Wages Salaries of Regular Employees 1,829,016 2,253,567 2,796,135 2,796,135 2,718,803 729,827 10,468 740,295 Salaries of Seasonal Employees - - - - - - - - Salaries for Overtime 110,742 157,888 111,845 111,845 95,446 41,023 - 41,023 Longevity Recognition 3,500 1,000 2,000 2,000 2,000 500 - 500 On-Call Pay - - - - - - - - Total Salaries/Wages 1,943,258 2,412,455 2,909,980 2,909,980 2,816,249 771,350 10,468 781,818 Benefits Unemployment Insurance 6,000 2,642 8,730 8,730 5,683 2,314 31 2,345 Health & Dental Insurance 265,938 288,424 432,596 432,596 291,124 79,499 - 79,499 Life & Disability 59,114 74,860 90,292 90,292 95,955 279,387 4,015 283,402 Retirement Contributions 207,600 291,642 364,799 364,799 364,893 107,989 1,465 109,454 FICA 116,855 144,104 180,419 180,419 171,011 47,824 649 48,473 Medicare 27,329 33,702 42,195 42,195 39,981 11,185 151 11,336 Staff Tuition/Appreciation - - - - - - - - Workers Compensation Insurance 62,474 76,966 124,625 124,625 120,814 33,034 449 33,483 Total Benefits 745,310 912,340 1,243,656 1,243,656 1,089,461 561,232 6,760 567,992 Purchased Services Insurance 99,100 29,004 228,504 228,504 228,424 81,917 - 81,917 General Services 19,415 33,884 16,157 16,157 14,552 16,499 - 16,499 Communication Services 33,047 37,744 74,951 74,951 42,832 73,109 - 73,109 Travel/Registration/Training 12,712 33,629 22,470 22,470 41,357 48,000 - 48,000 Rentals/Leases (Non Capital) 5,951 12,469 15,000 15,000 14,274 4,021 - 4,021 Technical Services 45,961 13,739 129,857 129,857 79,501 26,663 - 26,663 Professional Services 14,160 30,813 18,190 18,190 2,800 10,116 - 10,116 Total Purchased Services 230,347 191,282 505,129 505,129 423,740 260,324 - 260,324 Repairs & Maintenance Vehicles/Equipment 61,179 72,857 36,800 36,800 52,132 51,000 - 51,000 Total Repairs & Maintenance 61,179 75,857 36,800 36,800 52,132 51,000 - 51,000 Supplies/Non-Capital Equipment General Supplies 125,500 134,719 59,648 59,648 73,205 74,249 - 74,249 Computer Supplies 67,226 22,530 4,066 4,066 17,090 26,500 - 26,500 Dues & Subscriptions 24,524 48,119 59,409 59,409 57,005 68,454 - 68,454 Motor Vehicle Fuels 73,131 80,851 81,000 81,000 57,383 95,000 - 95,000 Fundrasier Expense 1,504 2,212 Donations Expense 18,911 Non-Capital Equipment 321,795 12,711 27,550 27,550 27,909 49,500 - 49,500 Total Supplies/Non-Capital Equipment 612,176 300,434 231,673 231,673 253,715 313,703 - 313,703 Utilities Electric 13,328 8,893 9,759 9,759 10,219 2,682 - 2,682 Gas 2,554 4,797 7,500 7,500 3,182 1,049 - 1,049 Other 3,858 8,777 7,865 7,865 9,888 4,850 - 4,850 Total Utilities 19,739 $ 22,466 $ 25,124 $ 25,124 $ 23,289 $ 8,580 $ - $ 8,580 $ POLICE FUND EXPENDITURE DETAIL 43 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Capital Outlay Capital Improvement Projects 4,775 83,375 - - - - - - Capital Equipment 169,499 83,089 74,500 74,500 81,918 300,379 - 300,379 Total Capital Outlay 174,274 166,464 74,500 74,500 81,918 300,379 - 300,379 Debt Service Principal 82,066 158,895 56,391 56,391 - - - - Interest 7,018 6,311 3,444 3,444 - - - - Total Debt Service 89,084 165,206 59,835 59,835 - - - - Contingency Contingency - - - - - - - - Total Contingency - - - - - - - - Transfers Out Transfers Out - - - - - - - - Total Transfers Out - - - - - - - - Total Expenditures 3,875,367 $ 4,246,504 $ 5,086,697 $ 5,086,697 $ 4,740,503 $ 2,266,568 $ 17,228 $ 2,283,796 $ POLICE FUND EXPENDITURE DETAIL (CONTINUED) 44 ---PAGE BREAK--- 2A WATER ASD FUND Mission/Function The 2A Water ASD Fund has been established for the acquisition of Water Rights and storage and delivery of any newly acquired water. The Voters approved 2A on 11/01/2005, and as part of that question, after the approved funds are spent on the New Government Facility Building, the remaining 1% Sales Tax approved by Voters in 1989, not otherwise appropriated to water, shall be spent for the "acquisition of water rights and storage and delivery of any newly acquired water". These revenues constitute a voter approved revenue change under Article X, Section 20 of the Colorado Constitution. Objectives • Acquisition of Water Rights to improve and protect the Town's future water sources. • Storage and Delivery of any newly acquired Water. • Design and Engineering of any required new infrastructure to support new water sources. 45 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Revenue: Taxes 2,111,649 $ 2,478,382 $ 2,560,486 $ 2,111,649 $ 2,611,166 $ 2,560,486 $ 737,134 $ 3,297,620 $ Investment Earnings 71,443 209,035 35,000 200,000 216,344 35,000 - 35,000 Transfers In - - - - - - - - Total Revenue 2,183,092 $ 2,687,417 $ 2,595,486 $ 2,311,649 $ 2,827,510 $ 2,595,486 $ 737,134 $ 3,332,620 $ Expenditures: Salaries/Wages - $ - $ - $ - $ - $ - $ - $ - $ Benefits - - - - - - - - Purchased Services 91,905 22,496 223,737 223,737 102,699 223,737 - 223,737 Repairs & Maintenance - - - - - - - - Supplies/Non-Capital Equipment 7,214 - 8,750 8,750 7,949 8,750 - 8,750 Utilities - - - - - - - - Economic Development, Marketing & Events - - - - - - - - Sales & Property Tax Allocation - - - - - - - - Capital Outlay 5,679 21,758 750,000 750,000 27,725 6,350,000 - 6,350,000 Debt Service - - - - - - - - COP bond pymt (xfer to water fund) 1,271,200 1,271,400 1,270,800 1,271,400 1,270,800 1,270,800 - 1,270,800 Transfers Out - - - - - Other - 251,507 750,000 750,000 - 750,000 - 750,000 Total Expenditures 1,375,998 $ 1,567,161 $ 3,003,287 $ 3,003,887 $ 1,409,174 $ 8,603,287 $ - 8,603,287 $ Annual Gain/(Loss) 807,094 $ 1,120,255 $ (407,801) $ (692,238) $ 1,418,336 $ (6,007,801) $ 737,134 $ (5,270,667) $ Cumulative Balance Beginning Fund Balance 6,213,709 $ 7,020,804 $ 7,469,804 $ 8,141,059 $ 8,141,059 $ 7,448,821 $ 2,110,574 $ 9,559,395 $ Change In Fund Balance 807,094 1,120,255 (407,801) (692,238) 1,418,336 (6,007,801) (5,270,667) Ending Fund Balance 7,020,803 $ 8,141,059 $ 7,062,003 $ 7,448,821 $ 9,559,395 $ 1,441,020 $ 4,288,728 $ Less Reserves/Designations: 3% TABOR Reserve Other Reserves/Designations - - - - - - Unreserved Fund Balance 7,020,803 $ 8,141,059 $ 7,062,003 $ 7,448,821 $ 9,559,395 $ 1,441,020 $ 4,288,728 $ 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Taxes Sales Tax 2,111,649 2,478,382 2,560,486 2,111,649 2,611,166 2,560,486 737,134 3,297,620 Grant - - - Total Taxes 2,111,649 2,478,382 2,560,486 2,111,649 2,611,166 2,560,486 737,134 3,297,620 Investment Earnings Investment Earnings 71,443 209,035 35,000 200,000 216,344 35,000 35,000 Total Investment Earnings 71,443 209,035 35,000 200,000 216,344 35,000 - 35,000 Transfers In Transfers In - - - - - - - Total Transfers In - - - - - - - - Total Revenues 2,183,092 $ 2,687,417 $ 2,595,486 $ 2,311,649 $ 2,827,510 $ 2,595,486 $ 737,134 $ 3,332,620 $ 2A WATER ASD FUND SUMMARY 2A WATER ASD FUND REVENUE DETAIL 46 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Purchased Services Travel/Registration/Training 470 1,883 2,500 2,500 2,537 2,500 2,500 Rentals/Leases - - - - - - - Technical Services 27,737 9,287 71,237 71,237 11,867 71,237 71,237 Professional Services 63,698 11,327 150,000 250,000 88,296 150,000 150,000 Total Purchased Services 91,905 22,496 223,737 323,737 102,699 223,737 - 223,737 Supplies/Non-Capital Equipment Dues & Subscriptions 7,214 - 8,750 8,750 7,949 8,750 8,750 Fuel - - - - - - - Non-Capital Equipment - - - - - - - Total Supplies/Other 7,214 - 8,750 8,750 7,949 8,750 - 8,750 Capital Outlay Capital Improvement Projects 5,678 21,758 750,000 750,000 27,725 6,350,000 6,350,000 Total Capital Outlay 5,679 21,758 750,000 750,000 27,725 6,350,000 - 6,350,000 Contingency Contingency 1,271,200 1,271,400 1,270,800 1,271,400 1,270,800 1,270,800 1,270,800 Total Contingency 1,271,200 1,271,400 1,270,800 1,271,400 1,270,800 1,270,800 - 1,270,800 Other 251,507 750,000 750,000 - 750,000 750,000 Transfers Out - Loop Water Project - 251,507 750,000 750,000 - 750,000 - 750,000 Total Expenditures 1,375,998 $ 1,567,161 $ 3,003,287 $ 3,103,887 $ 1,409,174 $ 8,603,287 $ - $ 8,603,287 $ 2A WATER ASD FUND EXPENDITURE DETAIL 47 ---PAGE BREAK--- COMMUNITY DEVELOPMENT FUND Mission/Function To promote Economic Development in the Town of Monument as our community continues to grow and change. Objectives • Utilize Business License Fees for Community Improvement Projects. • Improve quality of life for residents. • Promote tourism by marketing and promoting the town through events. • Enhance the development of our community. • Provide public areas and amenities. • Support a healthy economy and business growth. • Public art and public art programs. 48 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Revenue: Taxes - $ - $ - $ - $ - $ - $ - $ - $ Intergovernmental - - - - - - - - Licenses & Permits 84,490 81,720 45,400 45,400 87,365 45,400 - 45,400 Investment Earnings 646 2,008 400 400 2,149 400 - 400 Other Revenue 65,222 20,500 10,000 10,000 13,300 10,000 - 10,000 Transfers In 63,000 63,000 42,600 42,600 42,600 38,520 - 38,520 Total Revenue 213,358 $ 167,228 $ 98,400 $ 98,400 $ 145,414 $ 94,320 $ - $ 94,320 $ Expenditures: Salaries/Wages 42,626 $ 57,498 $ 12,726 $ 12,726 $ 12,526 $ 13,744 $ - $ 13,744 $ Benefits 15,760 18,224 5,728 5,728 4,395 6,228 - 6,228 Purchased Services 7,666 20,355 11,643 11,643 9,000 12,375 - 12,375 Repairs & Maintenance - - - - - - - - Supplies/Non-Capital Equipment 4,668 2,699 3,575 3,575 971 67,800 - 67,800 Utilities - - - - - - - - Economic Development, Marketing & Events 131,253 37,657 78,300 78,300 58,271 79,600 - 79,600 Sales & Property Tax Allocation - - - - - - - - Capital Outlay - - - - - - - - Debt Service - - - - - - - - Contingency - - - - - - - - Transfers Out - - - - - - - - Total Expenditures 201,973 $ 136,434 $ 111,972 $ 111,972 $ 85,163 $ 179,747 $ - $ 179,747 $ Annual Gain/(Loss) 11,385 $ 30,794 $ (13,572) $ (13,572) $ 60,251 $ (85,427) $ - $ (85,427) $ Cumulative Balance Beginning Fund Balance 79,506 $ 90,891 $ 113,383 $ 121,686 $ 120,686 $ 108,114 $ 72,824 $ 180,938 $ Change In Fund Balance 11,385 30,794 (13,572) (13,572) 60,251 (85,427) (85,427) Ending Fund Balance 90,891 $ 121,685 $ 99,811 $ 108,114 $ 180,938 $ 22,687 $ 95,511 $ Less Reserves/Designations: 3% TABOR Reserve TABOR Limit Reserve Other Reserves/Designations Unreserved Fund Balance 90,891 $ 121,685 $ 99,811 $ 108,114 $ 180,938 $ 22,687 $ 95,511 $ 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Intergovernmental State/Federal Grants - - - - - - - Total Intergovernmental - - - - - - - - Licenses & Permits Business Licenses 84,490 81,720 45,400 45,400 87,365 45,400 45,400 Total Licenses & Permits 84,490 81,720 45,400 45,400 87,365 45,400 - 45,400 Investment Earnings Investment Earnings 646 2,008 400 400 2,149 400 400 Total Investment Earnings 646 2,008 400 400 2,149 400 - 400 Other Revenue Sponsorships 63,600 20,500 10,000 10,000 13,300 10,000 10,000 Miscellaneous 1,622 - Special Items - - - - - - - Total Other Revenue 65,222 20,500 10,000 10,000 13,300 10,000 - 10,000 Transfers In Transfers In 63,000 63,000 42,600 42,600 42,600 38,520 38,520 Total Transfers In 63,000 63,000 42,600 42,600 42,600 38,520 - 38,520 Total Revenues 213,358 $ 167,228 $ 98,400 $ 98,400 $ 145,414 $ 94,320 $ - $ 94,320 $ COMMUNITY DEVELOPMENT FUND SUMMARY COMMUNITY DEVELOPMENT FUND REVENUE DETAIL 49 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Salaries/Wages Salaries of Regular Employees 42,319 57,292 12,355 12,355 12,363 13,355 13,355 Salaries for Overtime 308 206 371 371 163 389 389 Total Salaries/Wages 42,626 57,498 12,726 12,727 12,526 13,744 - 13,744 Benefits Unemployment Insurance 133 65 38 38 25 41 41 Health & Dental Insurance 11,739 13,233 2,740 2,740 2,568 2,999 2,999 Life & Disability 406 742 159 159 158 172 172 Retirement Contributions (81) - 1,782 1,782 751 1,924 1,924 FICA 2,660 3,285 789 789 724 852 852 Medicare 543 768 185 185 169 199 199 Workers Compensation Insurance 359 131 35 35 - 41 41 Total Benefits 15,760 18,224 5,728 5,728 4,395 6,228 - 6,228 Purchased Services Insurance Premiums 2,976 5,957 6,552 6,552 6,552 1,638 1,638 General Services 10 1 - - - - - Communication Services 136 499 591 591 488 537 537 Travel/Registration/Training 4,448 708 4,500 4,500 1,959 10,200 10,200 Rentals/Leases - 939 - - - - - Technical Services 96 12,253 - - - - - Total Purchased Services 7,666 20,355 11,643 11,643 9,000 12,375 - 12,375 Supplies/Non-Capital Equipment General Supplies 830 2,319 1,800 1,800 621 1,800 1,800 Computer Supplies 2,632 - - - - - - Dues & Subscriptions 1,206 380 1,775 1,775 350 1,000 1,000 Fuel - - - - - - - Non-Capital Equipment - - - - - 65,000 65,000 Total Supplies/Other 4,668 2,699 3,575 3,575 971 67,800 - 67,800 Utilities Electric - - - - - - - Natural Gas - - - - - - - Other - - - - - - - Total Utilities - - - - - - - - Economic Development, Marketing & Events Economic Development - - - - - - - Marketing & Events 127,253 36,657 64,300 64,300 57,105 65,600 65,600 Community Grants & Donations 4,000 1,000 14,000 14,000 1,166 14,000 14,000 Total 131,253 37,657 78,300 78,300 58,271 79,600 - 79,600 Transfers Out Transfers Out Total Transfers Out - - - - - - - - Total Expenditures 201,973 $ 136,434 $ 111,972 $ 111,973 $ 85,163 $ 179,747 $ - $ 179,747 $ COMMUNITY DEVELOPMENT FUND EXPENDITURE DETAIL 50 ---PAGE BREAK--- TRAFFIC IMPACT FEE FUND Mission/Function To utilize the Traffic Impact Fees for planning, studies, maintenance, inspection and capital improvement of the Town's infrastructure as it relates to traffic impact. Objectives  Provide for planning and studies addressing both traffic impact quantity and quality.  Pay for capital improvement needs relating to traffic impact.  Address maintenance and inspection of the street system as it relates to traffic impact. 51 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Revenue: User Charges/Fees 99,024 $ 150,291 $ 77,063 $ 77,063 $ 105,858 $ 77,063 $ - $ 77,063 $ Investment Earnings 1,958 6,086 1,200 1,200 6,513 1,200 - 1,200 Total Revenue 100,982 $ 156,377 $ 78,263 $ 78,263 $ 112,371 $ 78,263 $ - $ 78,263 $ Expenditures: Capital Outlay 52,498 $ 23,260 $ 100,000 $ 100,000 $ 19,236 $ 100,000 $ - $ 100,000 $ Transfers Out - - - - - - Total Expenditures 52,498 $ 23,260 $ 100,000 $ 100,000 $ 19,236 $ 100,000 $ - $ 100,000 $ Annual Gain/(Loss) 48,484 $ 133,117 $ (21,737) $ (21,737) $ 93,135 $ (21,737) $ - $ (21,737) $ Cumulative Balance Beginning Fund Balance 175,103 $ 223,587 $ 148,292 $ 356,703 $ 356,703 $ 334,966 $ 114,872 $ 449,838 $ Change In Fund Balance 48,484 133,117 (21,737) (21,737) 93,135 (21,737) (21,737) Ending Fund Balance 223,587 $ 356,704 $ 126,555 $ 334,966 $ 449,838 $ 313,229 $ 428,101 $ Less Reserves/Designations: Unreserved Fund Balance 223,587 $ 356,704 $ 126,555 $ 334,966 $ 449,838 $ 313,229 $ 428,101 $ 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget User Charges/Fees Traffic Impact Fee 99,024 150,291 77,063 77,063 105,858 77,063 Total User Charges/Fees 99,024 150,291 77,063 77,063 105,858 77,063 Investment Earnings Investment Earnings 1,958 6,086 1,200 1,200 6,513 1,200 Total Investment Earnings 1,958 6,086 1,200 1,200 6,513 1,200 Transfers In Transfers In - - - - - Total Transfers In - - - - - - Total Revenues 100,982 $ 156,377 $ 78,263 $ 78,263 $ 112,371 $ 78,263 $ 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget Capital Outlay Capital Improvement Projects 52,498 23,260 100,000 100,000 19,236 100,000 Capital Equipment - - - - Traffic Impact Study - - - - - Total Capital Outlay 52,498 23,260 100,000 100,000 19,236 100,000 Transfers Out Transfers Out - - - - - Total Transfers Out - - - - - - Total Expenditures 52,498 $ 23,260 $ 100,000 $ 100,000 $ 19,236 $ 100,000 $ TRAFFIC IMPACT FEE FUND SUMMARY TRAFFIC IMPACT FEE FUND REVENUE DETAIL TRAFFIC IMPACT FEE FUND EXPENDITURE DETAIL 52 ---PAGE BREAK--- STORM DRAINAGE IMPACT FEE FUND Mission/Function The mission of the Storm Drainage Impact Fee Fund is to provide and manage funds and resources needed to improve the quality of water in our streams and creeks, provide adequate maintenance of the Town's drainage facilities and to provide new infrastructure to reduce flooding problems. Objectives  Address Federal and State requirements related to improving storm water quality.  Address maintenance and inspection of the storm water system that has been deferred in the past and that is now required by storm water quality regulations.  Pay for capital improvement needs of the storm water system.  Provide for planning and studies addressing both storm water quantity and quality. 53 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Revenue: User Charges/Fees 116,402 $ 74,543 $ 60,000 $ 60,000 $ 23,793 $ 60,000 $ - $ 60,000 $ Investment Earnings 658 2,044 250 250 2,187 250 - 250 Debt & Financing - - - - - - - - Other Revenue - - - - - - - - Transfers In - 110,000 - 2,035,179 - 2,035,179 (1,495,005) 540,174 Total Revenue 117,060 $ 186,587 $ 60,250 $ 2,095,429 $ 25,980 $ 2,095,429 $ (1,495,005) $ 600,424 $ Expenditures: Repairs & Maintenance - $ - $ - $ - $ - $ 7,586 $ - $ 7,586 $ Capital Outlay 21,896 184,860 100,000 2,135,179 54,674 2,135,179 (1,495,005) 640,174 Transfers Out - - - - - - - Total Expenditures 21,896 $ 184,860 $ 100,000 $ 2,135,179 $ 54,674 $ 2,142,765 $ (1,495,005) $ 647,760 $ Annual Gain/(Loss) 95,164 $ 1,726 $ (39,750) $ (39,750) $ (28,695) $ (47,336) $ - $ (47,336) $ Cumulative Balance Beginning Fund Balance 169,367 $ 264,531 $ 224,781 $ 266,257 $ 266,257 $ 226,507 $ 11,055 $ 237,562 $ Change In Fund Balance 95,164 1,726 (39,750) (39,750) (28,695) (47,336) (47,336) Ending Fund Balance 264,531 $ 266,257 $ 185,031 $ 226,507 $ 237,562 $ 179,171 $ 190,226 $ Less Reserves/Designations: Unreserved Fund Balance 264,531 $ 266,257 $ 185,031 $ 226,507 $ 237,562 $ 179,171 $ 190,226 $ 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget User Charges/Fees Storm Drainage Impact Fee 116,402 74,543 60,000 60,000 23,793 60,000 60,000 Total User Charges/Fees 116,402 74,543 60,000 60,000 23,793 60,000 60,000 Investment Earnings Investment Earnings 658 2,044 250 250 2,187 250 250 Total Investment Earnings 658 2,044 250 250 2,187 250 250 Transfers In Transfers In from GF (ARPA funds) - 110,000 - - 2,035,179 (1,495,005) 540,174 Total Transfers In - 110,000 - - - 2,035,179 540,174 Total Revenues 117,060 $ 186,587 $ 60,250 $ 60,250 $ 25,980 $ 2,095,429 $ 600,424 $ 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Repairs & Maintenance Vehicles/Equipment - - - - - - Wells - - - - - - Distribution - - - - - - Storage - - - - 7,586 7,586 Streets - - - - - - Facilities - - - - - - Other - - - - - - Total Repairs & Maintenance - - - - - 7,586 - 7,586 Capital Outlay Capital Improvement Projects 21,896 184,860 100,000 2,135,179 54,674 2,135,179 (1,495,005) 640,174 Capital Equipment Total Capital Outlay 21,896 184,860 100,000 2,135,179 54,674 2,135,179 (1,495,005) 640,174 Transfers Out Transfers Out - - - - - Total Transfers Out - - - - - - - - Total Expenditures 21,896 $ 184,860 $ 100,000 $ 2,135,179 $ 54,674 $ 2,142,765 $ (1,495,005) $ 647,760 $ STORM DRAINAGE IMPACT FEE FUND SUMMARY STORM DRAINAGE IMPACT FEE FUND REVENUE DETAIL STORM DRAINAGE IMPACT FEE FUND EXPENDITURE DETAIL 54 ---PAGE BREAK--- WATER FUND Mission/Function To provide our community exceptional service that protects public health and balances social, environmental and fiscal responsibilities in a sustainable manner that is customer focused, delivers outstanding quality, customer satisfaction and value. The Water Department accounts for the activities related to water well development and extraction, water treatment, water transportation systems and for the repair and maintenance of such facilities. We are responsible for daily operations, maintenance, long‐term asset management, infrastructure upgrades and expansions and all associated activities such as system planning, engineering and administration. Drinking water services include raw water development and treatment, treated storage, water distribution and water sales. Objectives  Manage water resources to maintain the buffer between water supply and customer demands.  Utilize treatment capacity without having to construct additional facilities  Invest in additional treated water storage to maintain the treated water supply to allow the Town to meet peak day demands in the middle of summer.  Do preventative and corrective maintenance programs on all wells and associated equipment.  Continue to improve on the comprehensive customer service programs to consolidate customer service matters as well as utility billing and Town Hall reception within a central responsible position. 55 ---PAGE BREAK--- 2022 Budgetary Actual 2023 Budgetary Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Revenue: Taxes 567,278 $ 468,666 $ 326,114 $ 326,114 $ 411,020 $ 326,114 $ (737,134) $ (411,020) $ Intergovernmental - - - - - - - - User Charges/Fees 5,649,998 5,691,027 3,107,732 3,107,732 4,731,758 3,107,732 - 3,107,732 Investment Earnings 246,608 490,064 400,000 150,000 170,930 100,000 - 100,000 Other Revenue 961 23,545 - - 24,348 14,000 - 14,000 Transfers In (from 2A for Bond pymt) 1,271,200 1,271,400 1,270,800 1,270,800 1,270,800 1,274,400 - 1,274,400 Total Revenue 7,736,044 $ 7,944,702 $ 5,104,646 $ 4,854,646 $ 6,608,856 $ 4,822,246 $ (737,134) $ 4,085,112 $ Expenditures: Salaries/Wages 573,812 $ 689,911 $ 885,808 $ 885,808 $ 650,754 $ 897,417 $ (27,161) $ 870,256 $ Benefits 214,481 257,844 434,533 434,533 282,890 447,835 (15,059) 432,776 Purchased Services 817,100 1,229,730 1,138,187 1,138,187 1,214,364 1,377,827 - 1,377,827 Repairs & Maintenance 393,732 476,398 723,000 903,000 374,367 1,080,000 - 1,080,000 Supplies/Non-Capital Equipment 91,448 129,348 131,000 131,000 92,891 165,300 - 165,300 Utilities 172,202 216,176 363,799 363,799 269,712 293,039 - 293,039 Capital Outlay 5,534,112 10,735,014 5,750,000 2,995,500 2,656,700 1,895,000 - 1,895,000 Debt Service 1,271,200 1,271,400 1,270,800 1,270,800 1,270,800 1,274,400 - 1,274,400 Contingency 35,389 153,644 180,000 - - - - - Depreciation - - - - - - Transfers Out - - - - - - - - Total Expenditures 9,103,475 $ 15,159,465 $ 10,877,127 $ 8,122,627 $ 6,812,478 $ 7,430,818 $ (42,220) $ 7,388,598 $ Annual Gain/(Loss) (1,367,431) $ (7,214,763) $ (5,772,480) $ (3,267,980) $ (203,622) $ (2,608,572) $ (694,914) $ (3,303,486) $ Cumulative Balance Beginning Fund Balance 21,747,943 $ 20,380,512 $ 10,118,945 $ 13,165,750 $ 13,165,750 $ 9,897,770 $ 3,064,358 $ 12,962,128 $ Change In Fund Balance (1,367,431) (7,214,763) (5,772,480) (3,267,980) (203,622) (2,608,572) (3,303,486) Ending Fund Balance 20,380,512 $ 13,165,750 $ 4,346,465 $ 9,897,770 $ 12,962,128 $ 7,289,198 $ 9,658,642 $ Less Reserves/Designations: 3% TABOR Reserve Operating Reserve Other Reserves/Designations 689,475 726,320 1,143,494 756,442 765,747 756,442 756,442 Unreserved Fund Balance 19,691,037 $ 12,439,429 $ 3,202,971 $ 9,141,327 $ 12,196,382 $ 6,532,756 $ 8,902,200 $ WATER FUND SUMMARY 56 ---PAGE BREAK--- 2022 Budgetary Actual 2023 Budgetary Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Taxes Property Tax - - - Sales Tax 567,278 468,666 326,114 326,114 411,020 326,114 (737,134) (411,020) Sales Tax - Auto - - - - - - - - Use Tax - - - - - - - - Total Taxes 567,278 468,666 326,114 326,114 411,020 326,114 (737,134) (411,020) Intergovernmental State/Federal Grants - - - - - - - - Total Intergovernmental - - - - - - - - User Charges/Fees Water Revenues 2,292,841 2,432,337 2,540,782 2,540,782 3,134,187 2,540,782 - 2,540,782 Impact Fees 3,265,350 3,192,730 515,720 515,720 1,564,981 515,720 - 515,720 Meter Fees 91,807 65,877 51,230 51,230 32,590 51,230 - 51,230 Water Development Fees - - - - - - - - Total User Charges/Fees 5,649,998 5,690,944 3,107,732 3,107,733 4,731,758 3,107,732 - 3,107,732 Investment Earnings Investment Earnings 246,608 490,064 400,000 150,000 170,930 100,000 - 100,000 Total Investment Earnings 246,608 490,064 400,000 150,000 170,930 100,000 - 100,000 Debt & Financing Bond Issuance - - - - - - - Total - - - - Other Revenue Sale of Equipment 499 - - - - - - - 259 Building Rent 14,000 24,000 14,000 - 14,000 Miscellaneous 462 9,545 - - 348 - - - Total Other Revenue 961 23,545 - 1 24,348 14,000 - 14,000 Transfers In Transfers In 1,271,200 1,271,400 1,270,800 1,270,800 1,270,800 1,274,400 - 1,274,400 Total Transfers In 1,271,200 1,271,400 1,270,800 1,270,800 1,270,800 1,274,400 - 1,274,400 Total Revenues 7,736,044 $ 7,944,619 $ 5,104,646 $ 4,854,649 $ 6,608,856 $ 4,822,246 $ (737,134) $ 4,085,112 $ 2022 Budgetary Actual 2023 Budgetary Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Salaries/Wages Salaries of Regular Employees 540,629 653,219 840,209 840,209 623,078 849,527 (27,161) 822,366 Salaries for Overtime 23,433 25,917 34,499 34,499 18,800 34,565 - 34,565 Longevity Recognition - 1,500 1,500 1,500 - 1,250 - 1,250 On-Call Pay 9,750 9,275 9,600 9,600 8,875 12,075 - 12,075 Total Salaries/Wages 573,812 689,911 885,808 885,808 650,754 897,417 (27,161) 870,256 Benefits Unemployment Insurance 1,730 704 2,657 2,657 1,369 2,692 (81) 2,611 Health & Dental Insurance 86,314 97,614 185,041 185,041 103,943 191,203 (7,397) 183,806 Life & Disability 5,599 6,885 10,839 10,839 7,531 10,758 (351) 10,407 Retirement Contributions 54,696 68,633 124,013 124,013 83,500 125,638 (3,802) 121,836 FICA 33,431 39,944 54,920 54,920 40,667 55,640 (1,684) 53,956 Medicare 7,818 9,342 12,844 12,844 9,511 13,013 (394) 12,619 Workers Compensation Insurance 24,892 34,723 44,219 44,219 36,369 48,891 (1,350) 47,541 Total Benefits 214,481 257,844 434,533 434,533 282,890 447,835 (15,059) 432,776 WATER FUND REVENUE DETAIL WATER FUND EXPENDITURE DETAIL 57 ---PAGE BREAK--- 2022 Budgetary Actual 2023 Budgetary Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amednments 2025 Amended Budget Purchased Services Insurance Premiums 36,047 12,496 38,597 38,597 68,919 72,509 - 72,509 General Services 16,585 24,196 2,500 2,500 4,743 28,000 - 28,000 Communication Services 28,460 32,423 39,479 39,479 33,104 41,211 - 41,211 Travel/Registration/Training 16,130 14,536 25,000 25,000 10,292 23,000 - 23,000 Rentals/Leases 3,862 8,510 6,638 6,638 11,683 21,041 - 21,041 Technical Services 54,298 100,306 85,705 85,705 151,349 105,000 - 105,000 Franchise Fee - Water 112,005 113,286 119,286 119,286 118,786 119,286 - 119,286 Administration Fee - Water 490,186 820,990 635,945 635,945 635,945 635,945 - 635,945 Professional Services 59,528 102,988 185,037 185,037 179,544 331,834 - 331,834 Total Purchased Services 817,100 1,229,730 1,138,187 1,138,187 1,214,364 1,377,827 - 1,377,827 Repairs & Maintenance Vehicles/Equipment 6,578 7,169 10,000 10,000 12,114 10,000 - 10,000 Wells 146,024 283,582 428,000 608,000 183,733 770,000 - 770,000 Distribution 131,581 70,709 165,000 165,000 141,350 175,000 - 175,000 Storage 2,975 - 1,000 1,000 1,550 5,000 - 5,000 Other 106,573 114,937 119,000 119,000 35,620 120,000 - 120,000 Total Repairs & Maintenance 393,732 476,398 723,000 903,000 374,367 1,080,000 - 1,080,000 Supplies/Non-Capital Equipment General Supplies 49,983 64,312 70,000 70,000 48,318 89,000 - 89,000 Computer Supplies 14,055 16,815 20,000 20,000 1,898 30,000 - 30,000 Dues & Subscriptions 16,558 30,362 22,000 22,000 34,665 27,300 - 27,300 Fuel 10,616 10,556 15,000 15,000 8,010 15,000 - 15,000 Non-Capital Equipment 236 7,303 4,000 4,000 - 4,000 - 4,000 Total Supplies/Other 91,448 129,348 131,000 131,000 92,891 165,300 - 165,300 Utilities Electric 135,767 165,739 323,385 323,385 216,156 247,926 - 247,926 Natural Gas 6,305 9,192 7,150 7,150 11,084 14,721 - 14,721 Other 30,129 41,244 33,264 33,264 42,472 30,393 - 30,393 Total Utilities 172,202 216,176 363,799 363,799 269,712 293,039 - 293,039 Capital Outlay Capital Improvement Projects 7,634 10,552 5,380,000 2,875,500 2,628,361 1,450,000 - 1,450,000 Capital Equipment 14,265 100,239 370,000 120,000 28,340 445,000 - 445,000 Depreciation Expense 1,235,194 823,615 - - - - - - Total Capital Outlay 1,257,093 934,406 5,750,000 2,995,500 2,656,700 1,895,000 - 1,895,000 Debt Service Principal 495,000 - 535,000 535,000 535,000 560,000 - 560,000 Interest 610,644 591,756 735,800 735,800 735,800 714,400 - 714,400 Bond Issuance Costs - - - - - - - - Trustee Fees - - - - - - - - Total Debt Service 1,105,644 591,756 1,270,800 1,270,800 1,270,800 1,274,400 - 1,274,400 Contingency Contingency/Depreciation 35,389 153,644 180,000 - - - - - Total Contingency 35,389 153,644 180,000 - - - - - Transfers Out Transfers Out - - - - - - - - Total Transfers Out - - - - - - - - Total Expenditures 4,660,900 $ 4,679,213 $ 10,877,127 $ 8,122,627 $ 6,812,478 $ 7,430,818 $ (42,220) $ 7,388,598 $ WATER FUND EXPENDITURE DETAIL (CONTINUED) 58 ---PAGE BREAK--- 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Revenue 61-15-46100 Residential 1,287,427 1,519,879 1,366,741 1,366,741 1,969,944 1,366,741 1,366,741 61-15-46105 Commercial 895,994 751,949 1,078,127 1,078,127 1,059,004 1,078,127 1,078,127 61-15-46110 Bulk Sales 81,605 135,438 70,961 70,961 82,334 70,961 70,961 61-15-46111 Late Fees 27,815 25,071 24,953 24,953 22,905 24,953 24,953 61-15-46115 Sales Tax 567,278 468,666 326,114 326,114 411,020 326,114 (737,134) (411,020) 61-15-40060 Investment Income 246,608 490,064 400,000 400,000 170,930 100,000 100,000 61-15-40330 259 Building Rent 14,000 24,000 14,000 14,000 61-15-46250 Other 462 9,545 - - 348 - - 61-15-48078 Tap Fees - LOR - - - - - 61-15-48077 Tap Fees - WW - - - - - 61-15-48076 Tap Fees - LOR North - - - - - 61-15-48080 Water Rev - Impact Fees 3,265,350 3,192,730 515,720 515,720 1,564,981 515,720 515,720 61-15-48081 Meter Fees 91,807 65,877 51,230 51,230 32,590 51,230 51,230 61-15-48085 Water Development Fees - - - - - 61-15-40650 Grants - - - - - 61-15-49000 Proceeds from COPs - - - - - 61-15-40065 Transfer from Other Funds 1,271,200 1,271,400 1,270,800 1,270,800 1,270,800 1,274,400 1,274,400 61-15-40290 Sale of Equipment 499 - - Total 7,736,044 7,944,619 5,104,646 5,104,646 6,608,856 4,822,246 (737,134) 4,085,112 WATER FUND REVENUE DETAIL 59 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2021 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget Personnel 61 15 60000 Salaries 460,606 540,629 653,219 840,209 840,209 623,078 849,527 (27,161) 822,366 61 15 60001 Salaries of Seasonal Employees - - - - - - 61 15 60010 Overtime Pay 31,409 23,433 25,917 34,499 34,499 18,800 34,565 34,565 61 15 60019 Longevity Recognition 750 1,500 1,500 1,500 1,250 1,250 61 15 60020 On-Call/Standby Pay 9,550 9,750 9,275 9,600 9,600 8,875 12,075 12,075 Total Salaries & Wages 502,314 573,812 689,911 885,808 885,808 650,754 897,417 (27,161) 870,256 61 15 60071 Unemployment Taxes 1,491 1,730 704 2,657 2,657 1,369 2,692 (81) 2,611 61 15 60080 Health & Dental Insurance 83,358 86,314 97,614 185,041 185,041 103,943 191,203 (7,397) 183,806 61 15 60085 Life & Disability Insurance 5,589 5,599 6,885 10,839 10,839 7,531 10,758 (351) 10,407 61 15 60092 457 Contributions 20,526 54,696 68,633 124,013 124,013 83,500 125,638 (3,802) 121,836 61 15 60093 FICA 29,296 33,431 39,944 54,920 54,920 40,667 55,640 (1,684) 53,956 61 15 60094 Medicare 6,851 7,818 9,342 12,844 12,844 9,511 13,013 (394) 12,619 61 15 60098 Staff Tuition - - - - - - - 61 15 60100 Workers Compensation 22,494 24,892 34,723 44,219 44,219 36,369 48,891 (1,350) 47,541 61 15 - - - - Total Taxes & Benefits 169,605 214,481 257,844 434,533 434,533 282,890 447,835 (15,059) 432,776 671,920 788,293 947,755 1,320,341 1,320,341 933,644 1,345,252 (42,220) 1,303,032 Purchased Services 61 15 60099 Administration Fee 376,042 490,186 820,990 635,945 635,945 635,945 635,945 635,945 61 15 60125 Franchise Fees 105,716 112,005 113,286 119,286 119,286 118,786 119,286 119,286 61 15 60130 Insurance 29,683 36,047 12,496 38,597 38,597 68,919 72,509 72,509 61 15 60140 General Services 14,503 16,585 24,196 2,500 2,500 4,743 28,000 28,000 61 15 60280 Communication Services 26,729 28,460 32,423 39,479 39,479 33,104 41,211 41,211 61 15 60770 Travel/Registration/Training 8,501 16,130 14,536 25,000 25,000 10,292 23,000 23,000 61 15 65375 Rentals/Leases (Non Capital) 3,518 3,862 8,510 6,638 6,638 11,683 21,041 21,041 61 15 60301 Technical Services 28,213 54,298 100,306 85,705 85,705 151,349 105,000 105,000 61 15 65710 Professional Services 100,535 59,528 102,988 185,037 185,037 179,544 331,834 331,834 693,439 817,100 1,229,730 1,138,187 1,138,187 1,214,364 1,377,827 - 1,377,827 Repairs & Maintenance 61 15 60700 Water Testing 11,341 35,208 7,963 30,000 30,000 21,679 50,000 50,000 61 15 65390 Vehicle/Equipment 1,863 6,578 7,169 10,000 10,000 12,114 10,000 10,000 61 15 65400 Wells 57,941 110,817 275,619 398,000 578,000 162,054 720,000 720,000 61 15 65403 Booster Station 2,016 14,299 18,756 15,000 15,000 334 15,000 15,000 61 15 65410 Distribution 74,983 117,282 51,954 150,000 150,000 141,016 160,000 160,000 61 15 65420 Storage Tanks 2,209 2,975 - 1,000 1,000 1,550 5,000 5,000 61 15 65430 Water Meters 20,234 106,066 89,266 50,000 50,000 26,818 50,000 50,000 61 15 60355 Dam 220 508 2,960 30,000 30,000 30,000 30,000 61 15 65440 Other 4,600 22,710 39,000 39,000 8,802 40,000 40,000 175,407 393,732 476,398 723,000 903,000 374,367 1,080,000 - 1,080,000 Supplies/Other 61 15 60205 General Supplies 21,443 24,026 34,033 30,000 30,000 24,784 39,000 39,000 61 15 65660 Computer 9,332 14,055 16,815 20,000 20,000 1,898 30,000 30,000 61 15 60260 Dues & Subscriptions 13,407 16,158 30,362 21,000 21,000 34,365 26,300 26,300 61 15 60400 Chemicals/Gas 12,856 25,956 30,279 40,000 40,000 23,535 50,000 50,000 61 15 60610 Fuel 9,310 10,616 10,556 15,000 15,000 8,010 15,000 15,000 61 15 60780 Rebates 250 400 - 1,000 1,000 300 1,000 1,000 66,598 91,212 122,045 127,000 127,000 92,891 161,300 - 161,300 Utilities 61 15 60341 Electric 183,612 135,767 165,739 323,385 323,385 216,156 247,926 247,926 61 15 60342 Gas 3,831 6,305 9,192 7,150 7,150 11,084 14,721 14,721 61 15 60343 Other 14,442 30,129 41,244 33,264 33,264 42,472 30,393 30,393 201,885 172,202 216,176 363,799 363,799 269,712 293,039 - 293,039 Non-capital Projects/Equipment 61 15 65900 Vehicle/Equipment 5,643 236 7,303 4,000 4,000 4,000 4,000 61 15 65901 Wells - - - - - - - 61 15 65902 Booster Station - - - - - - - 61 15 65903 Distribution - - - - - - - 61 15 65904 Storage Tanks - - - - - - - 61 15 65905 Other - - - - - - - 5,643 236 7,303 4,000 4,000 - 4,000 - 4,000 WATER DEPARTMENT Total Personnel Costs 60 ---PAGE BREAK--- Fund Dept/Div Source/Object Description 2021 2022 2023 2024 Budget 2024 Amended Budget 2024 ACTUALS 2025 Budget 2025 Amendments 2025 Amended Budget WATER DEPARTMENT Capital Projects/Equipment 61 15 66201 Vehicles/Equipment 135,000 14,265 100,239 370,000 120,000 28,340 445,000 445,000 61 15 66202 Wells - - - - - - 61 15 66203 Booster Station - - - - - - 61 15 66204 Distribution - - - - - - 61 15 66205 Storage Tanks - - - - - - 61 15 66206 Other 1,372 10,552 120,000 120,000 5,338 650,000 650,000 61 15 66300 Well #10 and tie-in to WTP #4/5 1,113,256 - - - - 61 15 66301 Well #11,12 & 13 - - 0 600,000 1,785,000 2,353,255 - - 61 15 66302 New Water Treatment Plant - - - - - - - 61 15 66303 New Water Tank with 2.2 m Pipelin 468,868 0 0 60,000 320,500 264,094 - - 61 15 66304 Replacement of existing water tank 91,751 0 3,000,000 250,000 5,674 - - 61 15 66305 Re-drill of Well #3 752,198 341 - - - - - 61 15 66306 Expansion of Water Treatment Plan 20,547 6,232 - - - - 61 15 66307 Hughes Well into Distribution system - - - - - - - 61 15 66308 Radium Removal Project 854,358 0 - - - - - 61 15 66309 Filter Rehab WTP #7 and #3/9 61,499 - - - - - 61 15 66310 Booster Station Upgrade Project - 1,060 - 1,000,000 250,000 200,000 200,000 61 15 66311 Raspberry Lane Distribution Project 1,127,096 - - - - - 61 15 66312 Valve and Pipeline Replacement Pr - - - 600,000 150,000 600,000 600,000 61 15 66313 Water Lab/Office Expansion Projec 187,762 0 - - - - - 61 15 66314 Meter Replacement Program 293,620 - - - - - 61 15 60600 Depreciation 447,886 1,235,194 823,615 - - 5,555,213 1,257,093 934,406 5,750,000 2,995,500 2,656,700 1,895,000 - 1,895,000 Debt Service 61 15 68354 Principal - - - - - - - 61 15 68355 Interest - - - - - - - 61 15 65995 Bond Issuance Costs - - - - - - - 61 15 68356 2020 COP Principal 435,000 495,000 - 535,000 535,000 535,000 560,000 560,000 61 15 68357 2020 COP Interest 839,893 610,644 591,756 735,800 735,800 735,800 714,400 714,400 61 15 68360 WEF Capital Loan PP - - - - - 61 15 68365 WEF Capital Loan IP - - - - - 1,274,893 1,105,644 591,756 1,270,800 1,270,800 1,270,800 1,274,400 - 1,274,400 Contingency 61 15 65996 Contingency 82,613 35,389 153,644 180,000 - 82,613 35,389 153,644 180,000 - - - - - 8,727,611 4,660,900 4,679,213 10,877,127 8,122,627 6,812,478 7,430,818 (42,220) 7,388,598 61 ---PAGE BREAK--- PARK FEES FUND Mission / Function To provide for new park design and planning that benefit the citizens of Monument while increasing the availability of open space and trails which will enhance the quality of life and bolster property values in addition to increasing the recreational opportunities for both our citizens and visitors. Objectives • Provide opportunities to purchase land for new parks. • Design and install new playground equipment. • Create or update a Park Master Plan. • Perform detailed park planning to include the latest recreational technology. • Improve existing trails and designing new trails. • Administer new park construction and trail development. 62 ---PAGE BREAK--- PARKS FEE FUND SUMMARY 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Revenue: User Charges/Fees 110,350 $ 101,522 $ 25,000 $ 25,000 $ 59,312 $ 40,000 $ 40,000 $ Other Revenue 3,000 171,426 100 100 100,000 50,100 67,731 117,831 Total Revenue 113,350 $ 272,949 $ 25,100 $ 25,100 $ 159,312 $ 90,100 $ 67,731 $ 157,831 $ Expenditures: Capital Outlay - $ 240,954 $ 83,500 $ 83,500 $ 19,132 $ 263,000 $ 117,731 $ 380,731 $ Purchased Services 1,031 12,368 11,450 Total Expenditures 1,031 $ 253,322 $ 83,500 $ 83,500 $ 30,582 $ 263,000 $ 117,731 $ 380,731 $ Annual Gain/(Loss) 112,319 $ 19,627 $ (58,400) $ (58,400) $ 128,730 $ (172,900) $ (50,000) $ (222,900) $ Cumulative Balance Beginning Fund Balance 103,248 $ 215,567 $ 230,185 $ 235,194 $ 235,194 $ 176,794 $ 187,130 $ 363,924 $ Change In Fund Balance 112,319 19,627 (58,400) (58,400) 128,730 (172,900) (50,000) (222,900) Ending Fund Balance 215,567 $ 235,194 $ 171,785 $ 176,794 $ 363,924 $ 3,894 $ 141,024 $ Less Reserves/Designations: Unreserved Fund Balance 215,567 $ 235,194 $ 171,785 $ 176,794 $ 363,924 $ 3,894 $ 141,024 $ PARKS FEE FUND REVENUE DETAIL 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget User Charges/Fees Monument Hill Revenue - - - - 24,862 - Fees in lieu of Park Land 110,350 101,522 25,000 25,000 34,450 40,000 67,731 107,731 Total User Charges/Fees 110,350 101,522 25,000 25,000 59,312 40,000 67,731 107,731 Other Revenue Investment Earnings - - 100 100 100 100 Donations 3,000 Grant Revenue 171,426 - 100,000 50,000 50,000 Total Other Revenue 3,000 171,426 100 100 100,000 50,100 - 50,100 Transfers In Transfers In - - - - - Total Transfers In - - - - - - - - Total Revenues 113,350 $ 272,949 $ 25,100 $ 25,100 $ 159,312 $ 90,100 $ 67,731 $ 157,831 $ PARKS FEE FUND EXPENDITURE DETAIL 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Capital Outlay Capital Improvement Projects - 240,954 83,500 83,500 19,132 263,000 117,731 380,731 Capital Equipment Total Capital Outlay - 240,954 83,500 83,500 19,132 263,000 117,731 380,731 Purchased Services General Services 7,380 Technical Services 4,800 Professional Services 1,031 188 11,450 Total Purchased Services 1,031 12,368 - - 11,450 - - - Total Expenditures 1,031 $ 253,322 $ 83,500 $ 83,500 $ 30,582 $ 263,000 $ 117,731 $ 380,731 $ 63 ---PAGE BREAK--- CONSERVATION TRUST FUND Mission/Function To account for revenues & expenditures for Colorado Lottery Funds. The Department of Local Affairs distributes CTF dollars quarterly, on a per capita basis. Objectives  Helps to pay for parks and open space maintenance and improvements. 64 ---PAGE BREAK--- CONSERVATION TRUST FUND 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget 2025 Amendments 2025 Amended Budget Revenue: Intergovernmental 96,280 $ 107,855 $ 96,280 $ 96,280 $ 95,376 $ 96,280 $ - $ 96,280 $ Licenses & Permits - - - - - - - User Charges/Fees - - - - - - - Fines & Forfeits - - - - - - - Investment Earnings 512 1,591 500 500 1,702 500 - 500 Debt & Financing - - - - - - - Other Revenue 270 799 - - - - - Transfers In - - - - - - - Total Revenue 97,062 $ 110,244 $ 96,780 $ 96,780 $ 97,078 $ 96,780 $ - $ 96,780 $ Expenditures: Repairs & Maintenance - $ 1,651 $ 61,500 $ 61,500 $ - $ 61,500 $ - $ 61,500 $ Capital Outlay 36,397 52,431 - - 27,184 - - - Transfers Out 20,000 20,000 20,000 20,000 20,004 20,000 - 20,000 Total Expenditures 56,397 $ 74,082 $ 81,500 $ 81,500 $ 47,188 $ 81,500 $ - $ 81,500 $ Annual Gain/(Loss) 40,665 $ 36,162 $ 15,280 $ 15,280 $ 49,890 $ 15,280 $ - $ 15,280 $ Cumulative Balance Beginning Fund Balance 43,014 $ 83,679 $ 112,429 $ 119,841 $ 120,918 $ 135,121 $ 35,687 $ 170,808 $ Change In Fund Balance 40,665 36,162 15,280 15,280 49,890 15,280 15,280 Ending Fund Balance 83,679 $ 119,841 $ 127,709 $ 135,121 $ 170,808 $ 150,401 $ 186,088 $ Less Reserves/Designations: Unreserved Fund Balance 83,679 $ 119,841 $ 127,709 $ 135,121 $ 170,808 $ 150,401 $ 186,088 $ 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget Intergovernmental Lottery Proceeds 96,280 107,855 96,280 96,280 95,376 96,280 Intergovernmental Agreements - - - - - State/Federal Grants - - - - - Total Intergovernmental 96,280 107,855 96,280 96,280 95,376 96,280 Investment Earnings Investment Earnings 512 1,591 500 500 1,702 500 Total Investment Earnings 512 1,591 500 500 1,702 500 Other Revenue Donations 270 1,799 - - - Total Other Revenue 270 1,799 - - - - Transfers In Transfers In - - - - - Total Transfers In - - - - - - Total Revenues 97,062 $ 111,244 $ 96,780 $ 96,780 $ 97,078 $ 96,780 $ 2022 Actual 2023 Actual 2024 Budget 2024 Amended Budget 2024 ACTUALS (unaudited) 2025 Budget Repairs & Maintenance Other - 1,651 61,500 61,500 61,500 Total Repairs & Maintenance - 1,651 61,500 61,500 - 61,500 Capital Outlay Capital Improvement Projects 36,397 3,840 - - 27,184 - Capital Equipment 48,591 Total Capital Outlay 36,397 52,431 - - 27,184 - Transfers Out Transfers Out 20,000 20,000 20,000 20,000 20,004 20,000 Total Transfers Out 20,000 20,000 20,000 20,000 20,004 20,000 Total Expenditures 56,397 $ 74,082 $ 81,500 $ 81,500 $ 47,188 $ 81,500 $ CONSERVATION TRUST FUND REVENUE DETAIL CONSERVATION TRUST FUND EXPENDITURE DETAIL 65 ---PAGE BREAK--- 2025 AMENDED BUDGET CAPITAL OUTLAY, BY FUND GENERAL FUND 01-30-65950 117,000.00 $ Bucket/lift truck 01-32-65955 165,000.00 Town Hall roof 01-32-65955 250,000.00 Veregy Energy Project 01-34-65950 117,000.00 Bucket/lift truck 01-34-65955 40,000.00 Monument Lake Shade Structure replacement 01-34-65955 10,000.00 Bleachers at Santa Fe Ball Park 01-30-66206 175,000.00 Public Works (PW) Facility – Site plan development for future PW Facility 874,000.00 $ CAPITAL PROJECTS FUND 03-04-65399 500,000.00 $ Curb, Gutter, Concrete 03-04-65400 40,000.00 Repairs & Maint - Streets 03-04-65402 675,775.00 Jackson Creek Widening - Construction 03-04-66002 500,000.00 Asphalt Repairs 1,715,775.00 $ 2F POLICE FUND 07-51-65950 262,000.00 $ 3 Vehicles- 2 fully equiped patrol Tahoes, 1 Admin 07-51-65950 38,379.00 Cameras (Axon) 300,379.00 $ 2A WATER ASD FUND 04-04-66013 2,000,000.00 $ Renewable Water projects / Water rights 04-04-65955 600,000.00 Other 04-04-66004 3,000,000.00 New Water Tank & Transmission 04-04-66100 750,000.00 259 Beacon Lite Rd. Building 6,350,000.00 $ TRAFFIC IMPACT FEE FUND 32-10-65999 100,000.00 $ 100,000.00 $ STORM DRAINAGE IMPACT FEE FUND 32-10-65999 $ 640,174.00 Storm Drain Improvements $ 640,174.00 WATER FUND 61-15-66201 75,000.00 $ Dingo w/ plow/forks 61-15-66201 70,000.00 Vehicles 61-15-66201 150,000.00 replacement emergency van 61-15-66201 120,000.00 On-call utility truck 61-15-66201 30,000.00 Leak detection equipment 61-15-66206 600,000.00 Public Works (PW) Facility – Site plan development for future PW Facility 61-15-66206 50,000.00 Security Improvements at wells 61-15-66310 200,000.00 Booster Station Upgrade at 645 Beacon Lite 61-15-66312 600,000.00 Valve & Pipeling replacements at various locations 1,895,000.00 $ PARK FEE FUND 81-34-65999 $ 200,731.00 Monument Lake Restrooms 81-34-65999 70,000.00 Heart of Monument Park parking lot 81-34-65999 100,000.00 Heart of Monument Park 81-34-65999 10,000.00 Community Garden $ 380,731.00 66 ---PAGE BREAK--- Lease Agreement, Series 2020 Water Capital Purchases BOK Certificates of Participation Series 2020 Lease Amount 19,840,000 Term 25 Year Pay Frequency Annual Rate 4.00% Opening Balance May-25 Nov-25 Remaining Balance . Principle 17,860,000.00 560,000.00 17,300,000.00 Interest 8,872,800.00 357,200.00 357,200.00 8,158,400.00 Total 26,732,800.00 357,200.00 917,200.00 25,458,400.00 Energy Lease Financing, Series 2025 Public Works/ Administration Capital Improvements Flagstar Public Financing Corp Lease Amount 600,000 Term 15 Year Pay Frequency Annual Rate 4.95% Opening Balance Jun-25 Dec-25 Remaining Balance . Principle 600,000.00 33,000.00 567,000.00 Interest 271,672.50 7,095.00 14,850.00 249,727.50 Total 871,672.50 7,095.00 47,850.00 816,727.50 67