Sec. 20-18. - Fund plan.
The manager of finance, shall establish, publish, maintain and record funds and accounts which shall:
(1) Include those funds and accounts mandated or required by:
a. The Constitution and laws of the United States of America;
b. The Constitution and laws of the state;
c. The Charter and ordinances of the city.
(2) Be titled, categorized and numbered in accordance with fund types set forth at section 20-17;
(3) Be restricted in their expenditures consistent with their sources of receipts;
(4) Be restricted in their authorization for expenditures to the expending authority prescribed by law;
(5) Treat unexpended balances at the end of the fiscal year ended in 1992 in each fund or account that is subject to Subsection (2)(e), Section 20, Article X, of the Colorado Constitution, as "reserve increases" as that term is used in such Subsection (2)(e); and, further, treat in fiscal years following 1992 additions to unexpended year-end balances in such funds or accounts as such "reserve increases";
(6) Include no fewer than and be numbered consistent with the following:
01000 General Fund—To account for all unrestricted resources except those required to be accounted for in another fund.
Fund Number: 01010
Name of fund: General fund.
Source of funds: As provided by Charter (sections 7.3.3 and 7.1.4) and by ordinance; moneys not otherwise apportioned.
Purpose of expenditures: All purposes including the acquisition of capital equipment, not covered by other funds.
Expending authority: By appropriation.
10000 Special Revenue Funds—To account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or for major capital projects) that are restricted by law or administrative action to expenditure for specified purposes.
Fund Number: 11000
Name of fund: General government special revenue fund.
Source of funds: Specific revenue for general government special purposes or activities not covered by other funds. Appropriation transfers from other funds; grant moneys received in the treasury from the United States of America, the state, or either thereof, or any department or agency of either thereof, and such other moneys as may from time to time become available for general government special purposes or activities.
Purpose of expenditures: Expenses in connection with general government special purposes or activities, as specified by the grantors or by the appropriation transfers from other funds, and allocations of emergency reserves.
Expending authority: The mayor or his designate or other authorized officials.
Fund Number: 12000
Name of fund: Public safety special revenue fund.
Source of funds: Specific revenue for public safety special purposes or activities. Appropriation transfers from the other funds; grant moneys received in the treasury from the United States of America, the state, or either thereof, or any department or agency of either thereof; and such other moneys as may from time to time become available for public safety special purposes or activities.
Purpose of expenditures: Expenses in connection with public safety special purposes or activities, as specified by the grantors or by the appropriation transfers from other funds, and allocations of emergency reserves.
Expending authority: The mayor or his designate or other authorized officials.
Fund Number: 13000
Name of fund: Human services special revenue fund.
Source of funds: Proceeds from county welfare levy; grants from the state, and the United States of America or either thereof or any department or agency of either thereof for welfare or relief purposes, reimbursements from the state and the United States of America or either thereof or any department or agency of either thereof because of expenditures for welfare or relief purposes, and moneys allocated by the state department of human services; money appropriated or transferred for public welfare activities by the council and such other funds as may be provided from time to time from other sources; all money available to the department of human services for administration, for old age assistance of pensions, for temporary assistance for needy families, for aid to the blind, for general relief to indigent unemployed, for aid to needy disabled, for medical aid, hospitalization, and institutional care for indigent persons, for medical assistance for the aged; and all other money transferred, appropriated, allocated, bequested, or provided by law for welfare activities within the city to be expended for the assistance of indigent persons or for other welfare purposes or activities. Includes grants from the state for old age pension, and money received in trust in behalf of children receiving care or service under the child welfare program.
Purpose of expenditures: Administration of all forms of public assistance in the city including but not limited to home relief, indoor and outdoor care for those in need, temporary assistance for needy families, old age assistance, aid to the blind, the care and treatment of dependent and handicapped children, such other welfare activities as may be delegated to the department of human services by the state department of human services and approved by the department of human services, and all other administrative functions of the city as to public assistance and public welfare programs, administration of grants for welfare and relief purposes, the conduct of functions assigned by law to county welfare functions, including payment of old age pensions and all or part of the cost of maintaining and training children under the child welfare program, and allocations of emergency reserves.
Expending authority: Manager of human services.
Fund Number: 14000
Name of fund: Public health special revenue fund.
Source of funds: Specific revenue for public health purposes and activities to include public health. Appropriation transfers from other funds, grants monies received in the treasury from the United States of America, the state, or either thereof, or any department or agency of either thereof; and such other public and private moneys as may from time to time become available for public health special purposes and activities.
Purpose of expenditures: Expenses in connection with the operational functions of public health, as specified by the grantors or by appropriation transfers from other funds, and allocations of emergency reserves. Administration of funds to develop, organize, coordinate, and operate a comprehensive AIDS service delivery system through the mayor's office of HIV resources coordination.
Expending authority: Manager of public health and environment.
Fund Number: 15000
Name of fund: Culture and recreation special revenue fund.
Source of funds: Specific revenue for culture and recreation purposes or activities. Appropriation transfers from other funds; grants moneys received in the treasury from the United States of America, the state, or either thereof, or any department or agency of either thereof; and such other moneys as may from time to time become available for culture and recreation special purposes and activities.
Purpose of expenditures: Expenses in connection with culture and recreation special purposes or activities, as specified by the grantors or by the appropriation transfers from other funds, and allocations of emergency reserves.
Expending authority: Mayor or his designate, or other authorized officials.
Fund Number: 16000
Name of fund: Community development special revenue fund.
Source of funds: Specific revenue for community development special purposes or activities. Appropriation transfers from other funds; grants monies received in the treasury from the United States of America, the state, or either thereof, or any department or agency of either thereof; and such other moneys as may from time to time become available for community development purposes or activities.
Purpose of expenditures: Expenses in connection with community development special purposes or activities, as specified or approved by the grantors or by the appropriation transfers from other funds, and allocations of emergency reserves.
Expending authority: Mayor or his designate, or other authorized officials.
Fund Number: 17000
Name of fund: Economic opportunity special revenue fund.
Source of funds: Specific revenue for economic opportunity special purposes or activities. Appropriation transfers from other funds; grants moneys received in the treasury from the United States of America, the state, or either thereof, or any department or agency of either thereof; and such other moneys as may from time to time become available for economic opportunity special purposes or activities.
Purposes of expenditures: Expenses in connection with economic opportunity special purposes or activities, as specified or approved by the grantors, or by the appropriation transfers from other funds, and allocations of emergency reserves.
Expending authority: Mayor or his designate, or other authorized officials.
Fund Number 19000
Name of fund: TABOR Excess Revenue Fund
Source of funds: Appropriation from the general fund of any revenues which exceed the annual limitation on property tax revenue set forth in Section 20(7)(c), Article X, or the Colorado Constitution, which the city is allowed to retain and expend on a year-to-year basis to the extent provided in section 20-26(d) of the Code.
Purpose of expenditures: Public safety, services for children, street maintenance, parks and recreation, libraries, and other essential city services; payments to low-income elderly and disabled persons as provided in section 53-498; and business incentive programs to retain and attract businesses to Denver.
Expending authority: By appropriation.
20000 Debt Service Funds—To account for the accumulation of resources for, and the payment of, interest and principal on general long-term debt (other than special assessment and enterprise debt).
Fund Number: 21000
Name of fund: Sinking fund (bond principal indebtedness fund).
Source of funds: Property tax (annual levying ordinance); sales and use tax; facilities development admission tax; investment earnings, refunds and other bond-related revenues.
Purpose of expenditures: Payments of principal of general obligation bonds other than those accounted for in enterprise funds.
Expending authority: Manager of revenue.
Fund Number: 22000
Name of fund: Bonded indebtedness interest fund.
Source of funds: Property tax (annual levying ordinance); sales and use tax; facilities development admission tax; investment earnings, refunds and other bond-related revenues.
Purpose of expenditures: Payment of interest and other related expenses on general obligation bonds other than those accounted for in enterprise funds.
Expending authority: Manager of finance.
Fund Number: 25000
Name of fund: Excise tax revenue bonds.
Source of funds: Certain pledged excise taxes known as the lodger's tax, food and beverage tax, and auto rental tax described in Ord. No. 484, Series 1999A as amended by Ord. No. 112, Series of 2001; Ord. No. 113, Series of 2001; proceeds of excise tax revenue bonds series 2001A dated February 1, 2001; and series 2001B dated March 22, 2003; certain pledged excise taxes, known as the head tax fund, the seat tax fund, and such other pledged revenue described in Ord. No. 243, Series of 2003.
Purpose of expenditures: To provide funds for the construction and acquisition of an expansion to the Colorado convention and exhibition facility including land, equipment, and other related costs and to pay principal and interest on excise tax revenue bonds series 2003; series 1999A; series 2001A; and series 2001B and series 2005.
Expending authority: Manager of finance for costs of issuance account and the principal and interest account, and the mayor or his designee for the cost of project accounts.
30000 Capital Project Funds—To account for financial resources segregated for capital improvements and capital maintenance (other than those financed by special assessment and enterprise funds).
Fund Number: 30001
Name of fund: Winter Park parks and recreation capital fund.
Source of receipts: Transfers, receipts, disbursements, and other payments or credits from the Winter Park trust for parks and recreation that are derived from a) annual payments made pursuant to that certain agreement by and between the city and the Winter Park Recreational Association and amendments and supplements thereto and b) appropriations, gifts, donations, or credits to the Winter Park trust for parks and recreation from other sources, public or private; receipts to the Winter Park parks and recreation capital fund from investment earnings thereon; refunds thereto; proceeds from the sale of revenue bonds; and other funds as provided by ordinance.
Purpose of expenditures: The cost of capital improvements for parks and recreation, including the acquisition of real property, including interests therein, such as leaseholds, easements, and rights-of-way; construction of improvements to real property; expenses for planning, engineering, architectural services, and land surveying; acquisition of fixtures and equipment that will become attached to or a functional part of real property or improvements thereto; acquisition of personal property required to render improvements to or interests in real property initially operable for the purpose for which it was constructed or acquired; the cost of maintenance, repair, rehabilitation, and replacement of equipment, improvements, and facilities associated with and used for parks and recreation; and allocations for reserves and emergency reserves.
For six (6) years from and after the creation of this fund, not less than fifty-five (55) and not more than sixty-five (65) percent of receipts shall be budgeted, subject to article II, part 4 and section 7.1.6 of the Charter, for new, capital projects of "citywide scale" that allow the manager of parks and recreation to "take advantage of unique opportunities to add to the parks and recreation system," provided, however, that ten (10) percent of the allocation and earnings thereon for each new project (excluding acquisitions in land and interests in land), subject to the same Charter provisions, shall be retained in each annual budget for this fund in order to provide for repair and replacement of any such new projects if and when the physical or functional obsolescence of a project in the judgment of the manager of parks and recreation calls for such repair or replacement; the remainder of the annual budget for this fund, excepting allocations to emergency reserves, shall be allocated for maintenance, repair, replacement, rehabilitation, acquisition, and development of capital projects throughout the city with special consideration for such projects in geographically "underserved areas" of the city.
Expending authority: By appropriation.
Fund Number: 31000
Name of fund: Capital improvements and capital maintenance fund.
Source of funds: The dedicated capital improvement and capital maintenance property taxes as provided in section 53-540, and moneys received into the treasury that are derived from the sale of real property or any interest therein, from the proceeds of settlements or awards resulting from insurance claims made by the city for loss or injury sustained to real property, or any interest therein, or to equipment that is or will become permanently attached to or a functional part of real property, unless such moneys are apportioned by ordinance to some other fund; and transfers by ordinance of surplus and unused moneys from other funds; investment earnings from capital improvements fund balances; and refunds.
Purpose of expenditures: The acquisition of real property or any interest therein, the construction or other acquisition of buildings or other structures, the acquisition of equipment that is or will become permanently attached to or a functional part of real property or any interest therein or of any building or structure, the acquisition of chattels, or personal property required to render real property or any interest therein or any building or structure initially operable for the purpose for which it was acquired or constructed, the permanent improvement or betterment of real property, or any interest therein, or of any building or structure; and capital maintenance; but not any acquisition, construction or expenditure required for or in connection with local public improvements except to the extent that the cost thereof is not assessed upon the property especially benefitted; payment of the costs or expenses of planning or engineering or both of any survey or study concerning or with reference to any program or plan for capital improvements or for expenditures for capital improvements, and allocations of emergency reserves.
Expending authority: By appropriations.
Fund Number: 35000
Name of fund: State conservation trust fund projects.
Source of funds: Lottery funds transferred from the state conservation trust fund, investment earnings from fund balance invested, and refunds.
Purpose of expenditures: The cost of parks and recreation capital improvements, including acquisition of real property, construction or acquisition of buildings or other structures, cost or expenses of planning or engineering or both of any survey or study concerning or with reference to any program or plan for parks and recreation capital improvements, acquisition of equipment that is or will become permanently attached to or a functional part of real property or any interest therein or any building or structure, and acquisition of equipment in connection with the operation and maintenance of parks and recreation facilities, and allocations of emergency reserves.
Expending authority: By appropriation.
Fund Number: 36000
Name of fund: Parks legacy capital improvement fund.
Source of funds: Proceeds from the special revenue fund 15828.
Purpose of expenditures: Paying the cost of parks, trails, and open space capital improvements.
Expending authority: The executive director of parks and recreation.
Fund Number: 37000
Name of fund: Bond projects fund.
Source of funds: Proceeds from the sale of bonds, refunds and transfers, gifts and advances, however made, and any other moneys available as may be otherwise provided by law.
Purpose of expenditures: Paying the cost of projects or programs as set forth and in accordance with the recitals of bond issuing ordinance or as provided by proposition.
Expending authority: The mayor and/or by ordinance.
Fund Number: 38000
Name of fund: Grant and other money projects fund.
Source of funds: Grant and other moneys received into any public or private source and dedicated to a capital project or projects.
Purpose of expenditures: The acquisition of real property or any interest therein, the construction or other acquisition of buildings or other structures, the acquisition of equipment that is or will become permanently attached to or a functional part of real property or any interest therein or of any building or structure, the acquisition of chattels, or personal property required to render real property or any interest therein or any building or structure initially operable for the purpose for which it was acquired or constructed, the permanent improvement or betterment (as distinguished from ordinary repair or other maintenance) of real property or any interest therein or of any building or structure, but not any acquisition, construction, or expenditure required for or in connection with local public improvements except to the extent that the cost thereof is not assessed upon the property especially benefitted; payment of the costs or expenses of planning or engineering or both of any survey or study concerning or with reference to any program or plan for capital improvements or for expenditures of capital improvements not covered by other funds or accounts, and allocations of emergency reserves.
Expending authority: By appropriation.
Fund Number: 39000
Name of fund: Entertainment and cultural capital projects fund.
Source of funds: Appropriation from the general fund in the amount equal to the surplus seat tax deposited to the general fund in each calendar year or in such other amount as council may determine.
Purpose of expenditures: Without limiting the purpose of the tax described in the facilities development admissions tax article, the cost of capital improvements to entertainment and cultural facilities which are owned by the city and which generate seat tax, including the acquisition of real property or any interest therein, the construction or other acquisition of buildings or other structures, the acquisition of equipment that is or will become permanently attached to or a functional part of real property or any interest therein or of any building or structure, the acquisition of chattels or personal property required to render real property or any interest therein or any building or structure initially operable for the purpose for which it was acquired or constructed, the permanent improvement or betterment (as distinguished from ordinary repair or other maintenance) of real property or any interest therein or of any building or structure, payment of the costs or expenses of planning or engineering or both of any survey or study concerning or with reference to any program or plan for capital improvements or for expenditures for capital improvements, and allocations of emergency reserves.
Expending authority: By appropriation.
40000 Special Assessment Funds—To account for the financing of local public improvements or services deemed to benefit the properties against which special assessments are levied.
50000 Trust and Agency Funds—To account for assets held by the city and county government as trustee or agent for individuals, private organizations, and/or other governmental units. These include (a) expendable trust funds (governmental), (b) pension trust funds (governmental), (c) agency funds (governmental) and (d) nonexpendable trust funds (proprietary).
Fund Number: 51000
Name of Fund: Agency Fund
Source of funds: Moneys held in the custody of the city prior to payment or refund to any person.
Disposition of funds: Payments or expenditures specified by each governmental unit or city agency or fund.
Disbursing Authority: The mayor or his designee or other authorized officials.
Fund Number: 52000
Name of fund: Police and fire post-retirement adjustment.
Source of funds: Transfers from general fund or other funds and investment income.
Disposition of funds: City's share of firefighters and policemen employee benefits in addition to those provided for by the state law, and other related costs.
Disbursing authority: Manager of finance.
Fund Number: 54000
Name of fund: Firemen's pension fund.
Source of funds: As provided by 31-30-503 C.R.S. 1973, property tax, contributions from members, state grants, fines and investment earnings.
Disposition of funds: Payments of pension, as provided in 31-30-508 C.R.S. 1973.
Disbursing authority: Board of trustees of the firemen's pension fund.
Fund Number: 55000
Name of fund: Police pension and relief fund.
Source of funds: As provided by section 18-551 of the Code.
Disposition of funds: As provided by Charter sections 9.6.11 and 9.6.12.
Disbursing authority: Police pension and relief board.
Fund Number: 56000
Name of fund: Special trust fund.
Source of funds: Moneys received and held by the city government as trustee or agent for other governmental unit, other city funds, individuals, private organizations, for specific purposes or expenditures.
Disposition of funds: Payments or expenditures specified by each trustor, governmental unit, or city agency or fund.
Disbursing authority: The mayor or his designate or other authorized officials.
Fund Number: 57000
Name of fund: Employees' voluntary deferred compensation fund.
Source of receipts: Payroll deductions authorized by individual city employees and investment earnings as provided by ordinance. Investments will be made according to the requirements of section A5.9-1 of the Charter of the city.
Disposition of funds: Payments to participating city employees or their beneficiaries as provided by ordinance.
Disbursing authority: Employees' voluntary deferred compensation committee or its designee.
Fund Number: 58000
Name of fund: Employees voluntary salary redirection plan.
Source of funds: Salary reductions authorized by individual city employees and interest earnings from fund balance invested and savings in employer contributions for social security (FICA) that may or may not be associated with salary reductions and transfers from the general fund or from nongeneral funds in the amount required to cover medical benefits for those individuals on the salary redirection plan who request reimbursement in excess of the contributions made at the time of their reimbursement request and who subsequently leave the employ of the city without completing the contribution.
Purpose of expenditures: Reimbursement of expenses covered by the salary redirection plan as described and provided in Ordinance No. 630, Series of 1986 [section 18-500 et seq.]. Interest earned on funds in the employees voluntary salary redirection plan fund, as well as actually realized savings experienced due to reductions in employer contributions required for the retirement plan, under the Social Security Act, and other similar savings, shall be used to defray all or part of the cost of administering the plan. Any excess interest and savings as described herein shall become a part of the general fund as shall unclaimed moneys remaining in the flex-cash accounts at the end of the plan year.
Expending authority: Career service board or its designee.
Fund Number: 59000
Name of fund: Payroll clearing accounts.
Sources of funds: Employees' contributions and the city government shares transferred from other funds.
Disposition of funds: Payments of salaries and wages, taxes and other lawful deductions and contributions.
Disbursing authority: The auditor or his designate.
60000 Internal Service Funds—To account for the operations of agencies that provide service to other departments or agencies of the city government on a cost-reimbursement basis.
Fund Number: 61000
Name of fund: Central services internal service fund.
Source of funds: Reimbursements from city agencies and other users for materials furnished and services rendered, and other monies as may become available by a transfer from other funds.
Purpose of expenditures: Payments of operating costs or expenses, and allocations of emergency reserves.
Expending authority: Manager of general services.
Fund Number: 63000
Name of fund: Fleet maintenance and replacement internal service fund.
Source of funds: Reimbursements from city agencies and other users for materials and services rendered and other monies as may become available by a transfer from other funds. Includes renewal and replacement charges for equipment to various city agencies.
Purpose of expenditures: Payments of operating costs or expenses and replacement of equipment as provided by the renewal and replacement charges, and allocations of emergency reserves.
Expending authority: Manager of transportation and infrastructure.
Fund Number: 64000
Name of fund: Parks and recreation maintenance internal service fund.
Source of funds: Reimbursement from city agencies and other users for materials and services rendered, and other monies as may become available by a transfer from other funds.
Purpose of expenditures: Payments of operating costs or expenses.
Expending authority: Manager of parks and recreation.
Fund Number: 67000
Name of fund: Asphalt plant.
Source of funds: Reimbursement from city agencies and other users for materials and services rendered, and other monies as may become available by a transfer from other funds.
Purpose of expenditures: Payments of operating costs or expenses related to the asphalt plant and allocations of emergency reserves. Any "net income" from operations can be transferred annually to the general fund.
Expending authority: Manager of transportation and infrastructure.
70000 Enterprise Funds—To account for the provision of goods or services to the general public on a continued basis where all or most of the costs involved are financed by user charges, or where periodic determination of revenue earned, expenses incurred, and/or net income is appropriate for management control, accountability, or other purposes.
Fund Number: 72000
Name of fund: Wastewater management enterprise fund.
Source of funds: Proceeds from charges imposed to defray all costs of Denver's sanitary and storm sewage facilities, including the Metropolitan Denver Sewage Disposal District No. 1; proceeds from fees charged for services furnished by wastewater management; grants from federal government and state; reimbursements and repayment from other sanitary sewer districts; funds provided from the urban drainage and flood control district; transfers from other funds, gifts, donations; interest; receipts or proceeds from such sources as may be designated by ordinance. Proceeds from the sale of bonds, including revenue bonds.
Purpose of expenditures: Cost of the administration, management, operation, and maintenance, planning and engineering of sanitary and storm sewage facilities; for the payment of the principal of, interest and premiums due upon, and related expenses of issuing and servicing bonds, including revenue bonds, issued for such sewage facilities; for the acquisition of land for such purposes; for payment to the Metropolitan Denver Sewage Disposal District No. 1 for treatment of the sewage of the city and its connectors; for the acquisition of chattels, used or to be used for the management, operation and control of wastewater and wastewater facilities; for the acquisition of real property or any interest therein, the construction, reconstruction, enlargement and replacement of sanitary and storm sewage system facilities, or other acquisition of buildings or other structures; the acquisition of equipment that is or will become permanently attached to or a functional part of real property or any interest therein or of any building or structure, and for other related operational expenditures.
Expending authority: Manager of transportation and infrastructure.
Fund Number: 73000
Name of fund: Denver Municipal Airport System Enterprise Fund.
Source of funds: Except as otherwise provided by ordinance: Revenues derived from the use and operations of Denver Municipal Airport System facilities; proceeds from sale of revenue bonds and special facilities airport revenue bonds; grants in aid from the United States Government and advances from airline companies; other funds as provided by ordinance.
Purpose of expenditures: Cost of administration, management, operation and maintenance of airport facilities as provided by ordinance; cost of improvements, extensions and equipment of airport facilities, including the acquisition of land therefor and as provided by ordinance; cost of construction, installation and other acquisition of special facilities at the airport for lease to airline companies, and as provided by the ordinance authorizing the issuance of bonds thereof and by the lease with the airline companies covering such facilities; payments of the principal of, interest and premiums due upon, and other expenses related to the issuance and servicing of airport revenue bonds and airport special facilities revenue bonds.
Expending authority: Manager of transportation and infrastructure; from and after June 30, 1994, the manager of the department of aviation.
Fund Number: 74000
Name of fund: Health personnel services fund.
Source of funds: Reimbursement from Denver Health and Hospital Authority for the payroll costs of career service employees who work for the Denver Health and Hospital Authority and whose payrolls are processed through the city accounting system.
Purpose of expenditures: Payroll costs of career service employees who work for the Denver Health and Hospital Authority and whose payrolls are processed through the city accounting system.
Expending authority: Manager of public health and environment.
Fund Number: 76000
Name of account: Sidewalk enterprise fund.
Source of funds: Proceeds from charges imposed to defray all costs of Denver's sidewalk system proceeds; from fees charged for services furnished by the sidewalks division of the department of transportation and infrastructure; grants from federal government and state; reimbursements and repayment from other sources; transfers from other funds; gifts or donations; interest; receipts or proceeds from such sources as may be designated by ordinance; and proceeds from the sale of bonds, including revenue bonds.
Purpose of expenditures: Cost of the administration, management, operation, land acquisition, construction, reconstruction, repair, planning and engineering of sidewalks and sidewalk-related infrastructure; for the payment of the principal of, interest and premiums due upon, and related expenses of issuing and servicing bonds, or other obligations, including without limitation revenue bonds, issued for such sidewalks; for the acquisition of land for such purposes; for the acquisition of chattels, used or to be used for the management, construction, operation and control of sidewalks; for the acquisition of real property or any interest therein, the construction, reconstruction, enlargement and replacement of sidewalks, or other acquisition of buildings or other structures; the acquisition of equipment that is or will become permanently attached to or a functional part of real property or any interest therein or of any building or structure, and for other related operational expenditures.
Expending authority: Manager of transportation and infrastructure.
Fund Number: 78000
Name of fund: Environmental services enterprise fund.
Source of funds: Federal and state grants intended for environmental remediation and administration; revenues from the operation of the environmental services division of the department of public health and environment, evaporation ponds; and the Lowry Landfill; proceeds from the sale of revenue bonds; investment interest, and all other revenue that may arise from the operation of the environmental services division of the department of public health and environment.
Purpose of expenditures: Cost of administration, management and operation of environmental programs and services, including chemical waste and phase out of hazardous materials disposal sites; superfund sites; underground storage tank program; related programs, such as ozone depleting compounds and spill prevention control and countermeasure project; reimbursement for services and materials furnished by other city agencies; allocations of emergency reserves; and payments of the principal of, interest and premiums due upon, and other expenses related to the issuance and servicing of environmental services revenue bonds.
Expending authority: Manager of public health and environment or designee.
Fund Number: 79000
Name of fund: Golf enterprise fund.
Source of funds: Gross revenues from the operation of all city-owned golf courses. The term "gross revenues" means all income and revenue derived directly or indirectly from the operation and use of city-owned golf facilities, including, but not limited to, golf fees, equipment rentals, income from concession contracts, charges for facility usage, proceeds from the sale of bonds including golf revenue bonds, or other moneys which from time to time may be made available.
Purpose of expenditures: Expenses in connection with the administration, operation, maintenance, and improvement of city-owned golf facilities, payments of the principal of, interest and premiums due upon, and other expenses related to the issuance and servicing of bonds, including golf revenue bonds, and allocations of emergency reserves.
Expending authority: Manager of parks and recreation.
97000 Treasurer's Group of Accounts—To account for the cash receipts and investment activities of the treasurer of the city.
Account Number: 97000/283100
Name of account: Treasurer's special trust.
Source of funds: Various collections not otherwise classified awaiting distribution.
Disposition of funds: Distribution to other city funds, school district no. 1 and to various other agencies and persons entitled, and refunds as required.
Disbursing authority: Manager of finance.
Account Number: 97000/284100
Name of account: Unapportioned tax deeds trust.
Source of funds: Buyers' deposits of treasury deeds money.
Disposition of funds: Payment of tax deeds processing, and refunds of excesses.
Disbursing authority: Manager of finance.
Account Number: 97000/283200
Name of account: Unapportioned processing clearance.
Source of funds: Collections rejected by computer processing as a result of an error or duplicate payments.
Disposition of funds: Redistribution as corrected and refunds as required.
Disbursing authority: Manager of finance.
Account Number: 97000/289400
Name of account: Unapportioned storm drainage fees.
Source of funds: Storm drainage fees collected awaiting apportionment.
Disposition of funds: Distribution to wastewater management fund, and refunds as required.
Disbursing authority: Manager of finance.
Account Number: 97000/289900
Name of account: Unapportioned water collections.
Source of funds: Water bills cash collections for the convenience of the public.
Disposition of funds: Remittance to the water board.
Disbursing authority: Manager of finance.
Account Number: 97000/288100
Name of account: Unapportioned county court fees.
Source of funds: Fees collected and awaiting apportionment.
Disposition of funds: Distribution to other city funds and to the state, and refunds as required.
Disbursing authority: Manager of finance.
Account Number: 97000/282220
Name of account: Unapportioned occupational (head) tax.
Source of funds: Business and employee occupational privilege taxes collected and awaiting apportionment, earnings thereon, and transfers authorized by ordinance.
Disposition of funds:
a. As required, of only those revenues raised at the rate of four dollars ($4.00) each month from the business occupational privilege tax and at the rate of five dollars and seventy-five cents ($5.75) each month from the employee occupational privilege tax, allocation and transfer to the appropriate account of any trust fund created by the manager of finance pursuant to authorization by ordinance for the payment of any interest and principal due on excise tax revenue bonds or excise tax revenue refunding bonds, or to make the required deposits to any reserve or other similar account established by ordinance authorizing the issuance of such excise tax revenue bonds or excise tax revenue refunding bonds, after the manager's having first considered and applied to the servicing and payment of such excise tax revenue and excise tax revenue refunding bonds and required reserve, those funds available for such purposes in the facilities development admission tax account of the fund plan, section 20-18 of the Code;
b. After allocation, apportionment, and transfer as set forth in a. above, the remaining amount of employee occupational privilege tax and business occupational privilege tax shall be transferred to the general fund;
c. Before allocation, apportionment, and transfer as set forth in a., and b., above, refunds as required under the employee occupational privilege tax article and the business occupational tax article.
Disbursing authority: Manager of finance.
Account Number: 97000/282400
Name of account: Unapportioned facilities development admissions tax.
Source of funds: Facilities development admissions tax collected and awaiting apportionment, and earnings thereon.
Disposition of funds: As required, allocation and transfer to the appropriate account of any trust fund created by the manager of finance pursuant to authorization by ordinance for the payment of any interest and principal due on excise tax revenue bonds or excise tax revenue refunding bonds, or to make required deposits to any reserve or other similar account established by the manager pursuant to such ordinance, provision for whose payment has not otherwise been duly made. After sufficient aggregate receipts as provided in such ordinance have been placed in any such accounts to assure the payment of all obligations of excise tax revenue bonds or excise tax revenue refunding bonds, and reserve requirements pertaining thereto, the manager shall transfer as surplus facilities development admissions tax receipts any balance remaining and any investment earnings accruing thereto, first to the unapportioned occupational (head) tax account of the fund plan to the extent necessary to account for any allocations and transfers from the head tax account to meet bond requirements of any excise tax revenue bonds or excise tax revenue refunding bonds; following such transfer, any balance shall be transferred to the general fund sufficient to pay certain annual lease payments incurred for improvements to facilities supported by the seat tax; after such transfer, any balance remaining may be transferred to the capital improvements fund; otherwise such remaining surplus to be expended by appropriation as part of the general fund or for unforeseen contingencies in accordance with the Charter. Refunds as required.
Disbursing authority: Manager of finance.
Account Number 97000/282110
Name of account: Unapportioned sales, use and lodger's tax.
Source of funds: City retail sales taxes, city use taxes and city lodger's taxes that have been collected, returned and await apportionment.
Disposition of funds:
a. Monthly, (1) allocation, apportionment and transfer to the City and County of Denver, Colorado, Excise Tax Refunding Revenue Bonds, Pledged Revenue Fund, created by ordinance for administration by the manager of finance, of only those revenues raised at the rate of two (2) percent of gross taxable sales from sales and use taxes levied, collected and paid on automotive vehicles when for any term of thirty (30) days or less hired for use, rented, leased or licensed for the right to use; and (2) allocation and apportionment for the purpose of paying debt service on any excise tax revenue bonds, refunding bonds, or any obligations related thereto, issued or incurred pursuant to the authority of Ordinance No. 665, Series of 1999 and the voter approval therefor given on November 2, 1999, only those revenues raised at the rate of one and three-quarters (1.75) percent of gross taxable sales from sales and use taxes levied, collected and paid on automotive vehicles when for any term of (30) days or less hired for use, rented, leased or licensed for the right to use.
b. Monthly, allocation, apportionment and transfer to the City and County of Denver, Colorado, Excise Tax Refunding Revenue Bonds, Pledged Revenue Fund, of only those revenues raised at the rate of one-half (0.5) percent of gross taxable sales from sales and use taxes levied, collected and paid on food and beverages not exempted from taxation under section 53-55(a)(8) of the city retail sales tax article of the Code.
c. Monthly, allocation, apportionment and transfer to the Airport Gross Revenue Fund from the sales and use taxes of only those revenues raised at the rate of two cents ($0.02) for each gallon of fuel purchased for use in the generation of power for propulsion or drawing of aircraft.
d. Monthly, as required by that certain general cooperation agreement by and between the Denver Urban Renewal Authority and the City and County of Denver, as amended from time to time, after allocation, apportionment and transfer of sales and use taxes to the City and County of Denver, Colorado, Excise Tax Refunding Revenue Bonds, Pledged Revenue Fund, as set forth in a. and b. above and after allocation, apportionment and transfer of sales and use taxes to the Airport Gross Revenue Fund as set forth in c. above, allocation, apportionment and transfer to the Downtown Denver Urban Renewal Sales Tax Increment Fund of only those revenues raised within the geographical boundaries of the urban renewal area defined in said agreement and approved by council from sales taxes, but not use taxes, defined as pledged sales tax revenues in the aforesaid general cooperation agreement.
e. Monthly, as required after allocation, apportionment and transfer of sales and use taxes to the City and County of Denver, Colorado, Excise Tax Refunding Revenue Bonds, Pledged Revenue Fund, as set forth in a. and b. above and after allocation, apportionment and transfer of sales and use taxes to the Airport Gross Revenue Fund as set forth in c. above and after allocation, apportionment and transfer to the Downtown Denver Urban Renewal Sales Tax Increment Fund as set forth in d. above, allocation, apportionment and transfer to the sinking fund and bonded indebtedness interest fund of amounts to be used in support of payment when due to claims for or payment of interest on or principal of outstanding general obligation bonds authorized by the vote of qualified electors of the city. Support of payment means moneys (from sales and use taxes) required for the payment of interest on or principal of outstanding general obligation bonds so authorized and issued by the city that are over and above the annual mill levy, investment interest and other receipts in the sinking fund and bonded indebtedness interest fund.
f. Monthly, after allocation, apportionment and transfer to said City and County of Denver, Colorado, Excise Tax Refunding Revenue Bonds, Pledged Revenue Fund, as set forth in a. and b. above and after allocation, apportionment and transfer to the Airport Gross Revenue Fund as set forth in c. above and after allocation, apportionment and transfer to the Downtown Denver Urban Renewal Sales Tax Increment Fund as set forth in d. above and after allocation, apportionment and transfer to the sinking fund and bonded indebtedness interest fund as set forth in e. above, the remaining amount of sales and use taxes shall be allocated, apportioned and transferred to the general fund.
g. Monthly, (1) allocation apportionment and transfer of only those revenues raised at the rate of two and three-quarters (2.75) percent of gross taxable sales from lodger's taxes to the Convention Marketing and Tourism Promotion Project in the General Government Special Revenue Fund; (2) allocation, apportionment and transfer of only those revenues raised at the rate of three (3) percent of gross taxable sales from the lodger's taxes to the City and County of Denver, Colorado, Excise Tax Refunding Revenue Bonds, Pledged Revenue Fund, created by ordinance for administration by the manager of the department of finance; (3) allocation and apportionment of only those revenues raised at the rate of one and three-quarters (1.75) percent of gross taxable sales from the lodger's taxes for the purpose of paying debt service on any excise tax revenue bonds, refunding bonds, or any obligation related thereto, issued or incurred pursuant to the authority of Ordinance No. 665, Series of 1999 and the voter approval for said bonds given on November 2, 1999; and (4) allocation, apportionment and transfer of the remaining revenue raised from lodger's taxes to the general fund.
h. Monthly allocation apportionment and transfer of only those revenues raised at the rate of fifteen hundredth (0.15) percent of gross taxable sales from sales and use taxes levied to the Denver preschool program in the General Government Special Revenue Fund.
i. Monthly allocation apportionment and transfer of only those revenues raised at the rate of twenty-five one-hundredths of one (0.25) percent of gross taxable sales from sales and use taxes levied to the Parks Legacy Fund.
j. Monthly allocation apportionment and transfer of only those revenues raised at the rate of twenty-five one-hundredths of one (0.25) percent of gross taxable sales from sales and use taxes levied to the Caring for Denver Fund in the General Government Special Revenue Fund.
k. Monthly allocation apportionment and transfer of those revenues raised at the rate of eight one-hundredths of one (0.08) percent of gross taxable sales from sales and use taxes levied to the Healthy Food for Denver's Kids Initiative Fund in the General Government Special Revenue Fund.
l. Monthly allocation apportionment and transfer of only those revenues raised at the rate of eight one-hundredths of one (0.08) percent of gross taxable sales from sales and use taxes levied to the Denver College Affordability Fund Project in the General Government Special Revenue Fund.
m. Monthly allocation apportionment and transfer of only those revenues raised at the rate of twenty-five one-hundredths of one (0.25) percent of gross taxable sales from sales and use taxes levied to the Homelessness Resolution Fund.
n. Monthly allocation apportionment and transfer of only those revenues raised at the rate of twenty-five one-hundredths of one (0.25) percent of gross taxable sales from sales and use taxes levied to the Climate Protection Fund in the General Government Special Revenue Fund.
o. Monthly, allocation apportionment and transfer of only those revenues raised at the rate of thirty-four one-hundredths (0.34) percent of gross taxable sales from sales and use taxes levied to the Denver Health and Hospital Authority Tax Fund in the General Government Special Revenue Fund.
p. Monthly, before allocation, apportionment and transfer as set forth in a., b., c., d., e., f., and g. above, refunds of sales, use and lodger's taxes as required.
q. Notwithstanding the foregoing provisions relating to the disposition of the sales and use taxes levied, collected and paid on the short-term rental of automobiles, the sales and use taxes levied, collected and paid on food and beverages, and the lodger's taxes, such taxes shall be allocated, apportioned, transferred and used to pay debt service all in accordance with the ordinance or ordinances authorizing the issuance of excise tax revenue bonds, dedicated tax revenue bonds, refunding bonds or any obligations related thereto that were issued or incurred pursuant to the voter approval therefor given on November 3, 2015.
Disbursing authority: Manager of finance.
Account Number: 97000/281700
Name of account: Unapportioned taxes.
Source of funds: Property taxes not paid into other accounts that are collected and awaiting apportionment.
Disposition of funds: Distribution to other city funds, to the state, to the school district and other special districts.
Disbursing authority: Manager of revenue.
Account Number: 97000/281600
Name of account: Unapportioned miscellaneous county treasury collections.
Source of funds: Local improvement assessments, collections, and other miscellaneous treasury collections awaiting distribution.
Disposition of funds: Distribution to local improvement, other funds and various agencies, and refunds as required.
Disbursing authority: Manager of finance.
Account Number: 97000/286000
Name of account: Unapportioned fees.
Source of funds: Receipts not otherwise allocable paid into the treasury for distribution.
Disposition of funds: As provided by Charter or ordinance; distributed to appropriate funds and refunds as required.
Disbursing authority: Manager of finance.
(Code 1950, § 164.4; Ord. No. 512.80, § 1, 10-14-80; Ord. No. 674-80, § 1, 12-15-80; Ord. No. 9-81, § 2, 1-12-81; Ord. No. 476-81, § 1, 9-21-81; Ord. No. 579-81, § 1, 11-9-81; Ord. No. 635-81, § 1, 11-23-81; Ord. No. 105-82, § 1, 3-15-82; Ord. No. 234-82, § 1, 5-10-82; Ord. No. 81-83, § 1, 2-7-83; Ord. No. 316-83, § 1, 5-31-83; Ord. No. 539-83, § 1, 10-3-83; Ord. No 540-83, § 1, 10-3-83; Ord. No. 541-83, § 1, 10-3-83; Ord. No. 669-83, § 1, 11-28-83; Ord. No. 670-83, § 1, 11-28-83; Ord. No. 490-85, § 1, 9-23-85; Ord. No. 667-85, § 1, 12-2-85; Ord. No. 668-85, § 1, 12-2-85; Ord. No. 684-85, § 1, 12-2-85; Ord. No. 8-86, § 1, 1-6-86; Ord. No. 322-86, § 1, 5-27-86; Ord. No. 544-86, § 1, 8-25-86; Ord. No. 716-86, § 1, 10-27-86; Ord. No. 814-86, § 1, 11-24-86; Ord. No. 481-87, § 1, 8-31-87; Ord. No. 559-87, § 1, 10-5-87; Ord. No. 625-88, § 3, 10-11-88; Ord. No. 679-88, § 3, 10-31-88; Ord. No. 71-89, § 1, 2-21-89; Ord. No. 91-89, § 1, 2-27-89; Ord. No. 92-89, § 1, 2-27-89; Ord. No. 764-89, § 1, 12-18-89; Ord. No. 765-89, § 1, 12-18-89; Ord. No. 767-89, § 1, 12-18-89; Ord. No. 6-90, § 1, 1-2-90; Ord. No. 102-90, § 4, 2-20-90; Ord. No. 241-90, § 1, 4-30-90; Ord. No. 399-90, § 2, 7-9-90; Ord. No. 498-90, § 1, 8-27-90; Ord. No. 813-90, § 2, 12-26-90; Ord. No. 814-90, § 2, 12-26-90; Ord. No. 823-90, § 2, 12-26-90; Ord. No. 829-90, § 1, 12-26-90; Ord. No. 41-91, § 1, 1-22-91; Ord. No. 737-91, § 1, 10-21-91; Ord. No. 979-91, § 1, 12-23-91; Ord. No. 946-92, § 1, 12-14-92; Ord. No. 999-92, § 2, 12-28-92; Ord. No. 755-93, §§ 2—5, 10-4-93; Ord. No. 906-94, § 2, 11-14-94; Ord. No. 251-95, § 1, 4-3-95; Ord. No. 1110-96, § 1, 12-16-96; Ord. No. 299-98, § 1, 5-11-98; Ord. No. 372-99, § 1, 5-10-99; Ord. No. 547-99, § 1, 7-26-99; Ord. No. 974-99, § 1, 12-27-99; Ord. No. 1028-00, § 1, 12-26-00; Ord. No. 324-02, § 1, 4-22-02; Ord. No. 498-02, § 3, 6-24-02; Ord. No. 539-02, § 3, 7-8-02; Ord. No. 539-02, § 3, 7-8-02; Ord. No. 1026-02, § 2, 12-16-02; Ord. No. 405-03, §§ 1—3, 6-2-03; Ord. No. 523-05, § 2, 7-25-05; Ord. No. 564-05, § 1, 8-8-05; Ord. No. 556-06, § 1, 8-7-06; Ord. No. 417-07, § 3, 11-6-07; Ord. No. 441-07, §§ 2, 3, 11-6-07; Ord. No. 775-07, § 32, 12-26-07; Ord. No. 399-09, § 1, 7-20-09; Ord. No. 426-12, § 2, 8-20-12, elec. 11-6-12; Ord. No. 449-14, § 1, 8-11-14, elec. 11-4-14; Ord. No. 111-16, § 4, 3-14-16; Ord. No. 427-18, § 12, 6-11-18; Ord. No. 641-18, § 1, 7-16-18; ; Ord. No. 300, § 2, 11-6-18; Ord. No. 301, § 1, 11-6-18; Ord. No. 302; § 1, 11-6-18; Ord. No. 1420-18, § 1, 12-10-18; Ord. No. 686-19, §§ 1, 2, 7-29-19; Ord. No. 39-20, §§ 31—34, 2-3-20; Ord. No. 684-20, § 1, 8-3-20; Ord. No. 782-20, § 1, 8-24-20; Ord. No. 861-22, §§ 1, 2, 8-15-22; Ord. No. 717-24, § 1, 6-24-24; Ord. No. 1076-24, § 5, 9-16-24)
