On the agenda: Wellington Board of Trustees Work Session and Regular Meeting — FLOCK camera (Sep 22)

BOARD OF TRUSTEES
September 22, 2026
5:30 PM
Leeper Center, 3800 Wilson Avenue, Wellington, CO
Work Session will begin at 5:30. The Regular Meeting Agenda will begin after, no earlier than 6:30.
Individuals wishing to make public comments must attend the meeting in person or may submit comments by
sending an email to [email protected]. The email must be received by 4:00 p.m. on the day of the
meeting. The comments will be provided to the Trustees and added as an addendum to the packet. Emailed
comments will not be read during the meeting.
The Zoom information below is for online viewing and listening only.
Please click the link below to join the webinar:
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Telephone Dial US: +1 720 707 2699 or +1 719 359 4580 or +1 669 444 9171
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Passcode: 726078

A.

WORK SESSION
1.

Metropolitan District Model Service Plan and Review Policy Discussion
• Presentation: Patti Garcia, Town Administrator

B.

C.

CALL TO ORDER
1.

Pledge of Allegiance

2.

Roll Call

3.

Amendments to Agenda

4.

Conflict of Interest

COMMUNITY PARTICIPATION
1.

D.

Public Comment

PRESENTATION
1.

Independent Auditor’s Report for Fiscal Year 2025 & 2026Q2 Treasurer’s Report Presentation
8225 3rd Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov

Page 1 of 218

• Presentation: Nic Redavid, Finance Director | Town Treasurer
E.

CONSENT AGENDA
1.

September 8, 2026 Board of Trustees Meeting Minutes
• Presentation: Hannah Hill, Town Clerk

F.

ACTION ITEMS
1.

Resolution No. 34-2026 - A Resolution by the Town of Wellington, Colorado Adopting Highland
Cemetery Rules and Regulations and Ordinance No. 12-2026 Amending the Wellington Municipal
Code Article 5 Related to the Highland Cemetery
• Presentation: Hannah Hill, Town Clerk

G.

REPORTS
1.

Town Attorney

2.

Town Administrator

3.

Staff Communications

4.
H.

a.

Utilities Report - August 2026

b.

Board of Trustees Planning Calendar

c.

Treasurer's Report — July 2026

d.

Report of Expenses — July 2026

Board Reports

ADJOURN

The Town of Wellington will make reasonable accommodations for access to Town services, programs, and activities and special communication arrangements
Individuals needing special accommodation may request assistance by contacting at Town Hall or at 970-568-3380 ext. 110 at least 24 hours in advance.

8225 3rd Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov

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Board of Trustees Meeting
Date:
Subject:

September 22, 2026
Metropolitan District Model Service Plan and Review Policy Discussion
• Presentation: Patti Garcia, Town Administrator

BACKGROUND / DISCUSSION
The Board of Trustees has been evaluating the use of Metropolitan Districts as a development financing tool.
Metropolitan Districts require review and approval in accordance with Colorado law, including Board of
Trustees approval to create a district. The Board directed staff to develop a Model Service Plan to help guide
evaluation of the technical and legal requirements of a service plan, as well as a policy framework for
considering when a Metropolitan District may be appropriate for the Town. Included for discussion are a draft
Model Service Plan, an overview of how the Town’s development review process may work in conjunction
with Metropolitan District consideration, and a draft framework outlining potential policy considerations for the
Town.
STAFF RECOMMENDATION
N/A
ATTACHMENTS
1.
Draft Model Service Plan
2.
Draft Review Policy

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[Town of Wellington Model Service Plan – Single District]
Service Plan
For
___________ Metropolitan District
Town of Wellington, Colorado

Prepared by
[Name of Person or Entity]
[Address]
[Date]

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Table of Contents
I.
Introduction ..............................................................................................1
II.
Definitions .................................................................................................3
III. Boundaries ................................................................................................5
IV.
Land Uses, Population Projections and Assessed Valuation ...................5
V.
Powers, Improvements and Services ......................................................5
VI.
Financial Plan ..........................................................................................12
VII. Annual Report .........................................................................................15
VIII. Dissolution ...............................................................................................16
IX.
Disclosure to Purchasers ........................................................................16
X.
Compliance with Law ..............................................................................16
XI.
Conclusion ...............................................................................................17

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List of Exhibits
Exhibit A-1

Legal Description – Initial District Boundaries

Exhibit A-2

Legal Description – Inclusion Area Boundaries

Exhibit B

Wellington Vicinity Map

Exhibit C-1

Initial District Boundary Map

Exhibit C-2

Inclusion Area Boundary Map

Exhibit D

Description of Public Improvements/Cost Estimates

Exhibit E

Matrix of Ownership and Maintenance

Exhibit F

Financing Plan

Exhibit G

Form of District Election Questions

Exhibit H

Underwriter Commitment Letter

Exhibit I

Form of Disclosure

Exhibit J

Proof of Ownership and Encumbrances

Exhibit K

Form of Intergovernmental Agreement

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I.

Introduction

A.
Purpose. The _________ District (the "District") is an independent unit of
local government, separate and distinct from the Town of Wellington (the "Town"), and,
except as may otherwise be provided for by applicable law or this Service Plan, its
activities are subject to review by the Town insofar as they may deviate in a material
respect from this Service Plan, or as otherwise expressly required by this Service Plan or
applicable law. As further specified in this Service Plan, it is intended that the District
shall provide and finance a part or all of the Public Improvements for the use and benefit
of all anticipated inhabitants and taxpayers of the District.
B.
Need for the District. There are currently no other existing or alternative
governmental entities, including the Town, located in the immediate vicinity of the District
that consider it desirable, feasible or practical to undertake some or all of the planning,
design, acquisition, construction installation, relocation, redevelopment, and financing of
the Public Improvements needed for the Project or to effectively provide for the ongoing
maintenance or operational functions anticipated to be provided by the District.
Formation of the District is therefore necessary.
C.
Objective of the Town Regarding District Service Plan. The Town's objective
in approving this Service Plan is to authorize the District to provide for the planning,
design, acquisition, construction, installation, relocation, redevelopment and financing of
the Public Improvements in a reasonable, responsible and effective manner, and to use
available revenues or the proceeds of Debt to be issued by the District for these purposes.
All Debt is expected to be repaid by taxes imposed and collected for no longer than the
Maximum Debt Mill Levy Imposition Term. Transparency in operations and financing is a
critical obligation of the District under this Service Plan.
The Town intends that the District dissolve upon payment or defeasance of all
Debt incurred or upon a court determination that adequate provision has been made for
the payment of all Debt and for continuation of any operations or long-term maintenance.
D.

Organizers and Consultants.

This Service Plan has been prepared by the following:
Organizers
______________________
______________________
______________________

District Counsel
______________________

Financial Advisor or Underwriter
______________________

Engineer
______________________

Bond Counsel
______________________
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E.
First Board. The names and addresses of the first Board are as follows:
__________________________.
F.
Ownership. Attached hereto as Exhibit J is proof of current ownership of
and encumbrances on property in the District.
II.

Definitions
As used in this Service Plan, the following terms shall have the following meanings:
Board: the Board of Directors of the District.
Debt: any bonds, notes, debentures, certificates, contracts, capital leases, or other
multiple fiscal year financial obligations of the District.
Debt Mill Levy: that portion of the overall mill levy of the District pledged, dedicated
or otherwise used to repay formally issued Debt or Long-Term Financial
Obligations, which shall not exceed 50 mills, as further set forth in Section VI.E.
Developer: means a person or entity that is the owner of property or owner of
contractual rights to property in the Service Area that intends to develop the
property, including any of their affiliates, successors, or assigns, and is not an End
User.
End User: means any owner, or tenant of an owner, of any property within the
District, who is intended to become burdened by the imposition of ad valorem
property taxes and/or Fees.
External Financial Advisor: a consultant that: (1) advises Colorado governmental
entities on matters relating to the issuance of securities by Colorado governmental
entities, including matters such as the pricing, sales and marketing of such
securities and the procuring of bond ratings, credit enhancement and insurance in
respect of such securities; (2) shall be an underwriter, investment banker, or
individual listed as a public finance advisor in the Bond Buyer's Municipal Market
Place (also known as the Redbook); and (3) is not an officer of any one District.
Fees: means the fees, rates, tolls, penalties and charges the District are authorized
to impose and collect under this Service Plan, which shall be reasonable and
rationally related to the purpose for which they are imposed.
Financial Plan: the Financial Plan attached hereto as Exhibit F which describes (a)
how the Public Improvements may be financed; (b) how the Debit is anticipated
to be incurred; and (c) the estimated revenue and expenses.
Inclusion Area Boundaries: the boundaries of the area described in the Inclusion
Area Boundary Map which may be included into the boundaries of the District.
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Inclusion Area Map: the map attached hereto as Exhibit C-2, depicting the
Inclusion Area Boundaries.
Initial District Boundaries: the boundaries of the area described in the Initial
District Boundary Map.
Initial District Boundary Map: the map attached hereto as Exhibit C-1, depicting
the Initial District Boundaries.
Market Issued Debt: Debt underwritten by an underwriter or investment banker
listed in the Bond Buyer's Municipal Market Place (also known as the Redbook).
Maximum Total Mill Levy: the maximum mill levy the District is permitted to impose
for as set forth in Section VI.E.
Maximum Mill Levy Imposition Term: the maximum term for imposition of a mill
levy as set forth in Section VI.F.
Municipal Code: the Wellington Municipal Code.
Operations and Maintenance Mill Levy: that portion of the overall mill levy of the
District used to pay the general costs of operations and administration of the
District, as further set forth in Section VI.E.
Privately Placed Debt: Debt sold or placed directly with an investor, without being
underwritten by an underwriter or investment banker, including but note limited
to Debt issued to a Developer or any Related Party.
Project: the private development or redevelopment of the properties within the
Service Area, commonly referred to as ______, as set forth in the Town Approvals.
Public Improvements: the improvements and infrastructure authorized to be
planned, designed, acquired, constructed, installed, and financed by the District
under this Service Plan, as described in Exhibit D.
Related Party: any individual or entity affiliated with or to a Developer through
commercial or familial relationships.
Special District Act: C.R.S. § 32-1-101, et seq., as amended.
Town Approvals: collectively, (a) approved final plats for the area within the
District, (b) final development plans and landscape plans for the area within the
District, (c) approved construction plans for the Public Improvements, (d)
development agreements for the area within the District, (e) any other agreements
between the Town and the District relating to the area within the District, including

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the Intergovernmental Agreement, and (f) any amendments to any of the
foregoing.
Town Council: the Wellington Town Council.
III.

Boundaries

The Initial District Boundaries includes approximately _____ acres, as depicted in
the Initial District Boundary Map, and the Inclusion Area Boundaries includes
approximately ____ acres, as depicted in the Inclusion Area Map. It is anticipated that
additional property may be included into the District from the Inclusion Area Boundaries
from time to time pursuant to C.R.S. § 32-1-101, et seq., subject to the limitations set
forth in this Service Plan.
IV.

Land Uses, Population Projections and Assessed Valuation

The Service Area consists of approximately _____ acres of land. The current
assessed valuation of the Service Area is $____ and, at build out, is expected to be
sufficient to reasonably discharge the Debt under the Financial Plan. The population of
the District at build-out is estimated to be approximately _______ people and the total
non-residential development is anticipated to be approximately _____ square feet.
Approval of this Service Plan by the Town does not guarantee future approval of the any
land use applications within the Service Area. All development within the Service Area
shall be in accordance with the Town Approvals.
V.

Powers, Improvements and Services

A.
Powers of the District. The District is authorized to provide and finance the
Public Improvements and related operation and maintenance services within and outside
of its boundaries pursuant to the Special District Act and other applicable law, subject to
the following limitations:
1.
Operations and Maintenance Limitation. The primary purpose of the District
is to plan for, design, acquire, construct, install, and finance the Public
Improvements. The District shall dedicate the Public Improvements to the Town
or other appropriate jurisdiction or owners association in a manner consistent with
the Town Approvals, the Municipal Code and other applicable law. The District is
not authorized to operate and maintain any Public Improvements unless pursuant
to Exhibit E.
2.
Use of Bond Proceeds and Other Revenues Limitation. Proceeds from the
sale of Debt instruments and other revenues of the District may not be used to
pay landowners/developers within the District for any real property required to be
dedicated for public use or items required by annexation agreements or the
Municipal Code. Examples of ineligible reimbursements include: the acquisition of
rights of way, easements, water rights, and land for drainage, parkland or open
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space. Additionally, if the landowner/developer constructs Public Improvements
and conveys them to the District contingent upon a pledge from one or more of
the Districts that they shall issue bonds to pay the landowner/developer, prior to
reimbursing the landowner/developer for such amounts, the District shall obtain a
report from an independent engineer or accountant confirming that the amount of
the reimbursement is reasonable and fiduciarily responsible.
3.
Recovery Agreement Limitation. Should the District construct Public
Improvements subject to a recovery agreement with the Town or other entity, the
District may retain all benefits under the recovery agreement. Any subsequent
reimbursement for Public Improvements installed or financed by the District shall
remain the property of the District and be applied toward repayment of Debt, if
any. Any reimbursement revenue not necessary to repay Debt may be utilized to
construct additional Public Improvements permitted under this Service Plan.
4.
Construction Standards Limitation. The District shall ensure that the Public
Improvements constructed by the District are designed and constructed in
accordance with the standards and specifications of the Town and of other
governmental entities having proper jurisdiction. Nothing herein requires the
Town to accept the transfer of any Public Improvement.
5.
Privately Placed Debt Limitation. The District shall not issue any Privately
Placed Debt without prior written notice to the Town. Prior to the issuance of any
Privately Placed Debt, the District shall obtain the certification of an External
Financial Advisor substantially as follows:
We are [I am] an External Financial Advisor within the meaning of the
District's Service Plan. We [I] certify that (1) the net effective interest rate
(calculated as defined in C.R.S. § 32-1-103(12) to be borne by [insert the
designation of the Debt] does not exceed a reasonable current [tax-exempt]
[taxable] interest rate, using criteria deemed appropriate by us [me] and
based upon our [my] analysis of comparable securities; and (2) the
structure of [insert designation of the Debt], including maturities and early
redemption provisions, is reasonable considering the financial
circumstances of the District.
6.
Boundary Change Limitation. The District shall not include or exclude any
property without the prior written consent of the Town, provided that the District
may include property within the Inclusion Area Boundaries without the prior
written consent of the Town.
7.
Debt Term Limitation. The District shall be allowed no more than 40 years
for the levy and collection of taxes used to service Debt unless a majority of the
Board are residents of the District and have voted in favor of a refunding of a part

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or all of the Debt and such refunding is for one or more of the purposes authorized
in C.R.S. § 11-56-104.
8.
Total Debt Issuance Limitation. The District shall not issue Debt in an
aggregate principal amount in excess of $_______, provided that the foregoing
shall not include the principal amount of Debt which has been refunded by the
issuance of refunding Debt. The total Debt shall not exceed 100% of the projected
maximum debt capacity as shown in the Financial Plan.
9.
Fee Limitation. The District may impose and collect Fees as a source of
revenue for repayment of debt, capital costs, and for authorized administrative,
operations or maintenance functions. Impact and development fees shall not be
levied or collected against the End User. District fees shall not duplicate existing
Town fees.
10.
Monies from Other Governmental Sources. The District shall not apply for
or accept Conservation Trust Funds, Great Outdoors Colorado Funds, or other
funds available from or through governmental or non-profit entities that the Town
is eligible to apply for, except pursuant to an intergovernmental agreement with
the Town. This Section shall not apply to specific ownership taxes which shall be
distributed to and a revenue source for the District without any limitation.
11.

Sales Tax Limitation. The District shall not impose a sales tax.

12.
Consolidation Limitation. The District shall not file a request with any court
to consolidate, include, or otherwise merger with another special district without
the prior written consent of the Town.
13.
Bankruptcy Limitation. All of the limitations contained in this Service Plan,
including the Maximum Mill Levy and the Maximum Mill Levy Imposition Term,
have been established under the authority of the Town to approve a Service Plan
with conditions pursuant to C.R.S. § 32-1-204.5. It is expressly intended that such
limitations: (a) shall not be subject to set-aside for any reason or by any court of
competent jurisdiction, absent a Service Plan Amendment; and (b) are, together
with all other requirements of state law, included in the "political or governmental
powers" reserved to the state under the U.S. Bankruptcy Code, and are also
included in the "regulatory or electoral approval necessary under applicable nonbankruptcy law" as required for confirmation of a Chapter 9 Bankruptcy Plan under
Bankruptcy Code § 943(b)(6). Any Debt issued with a pledge or which results in
a pledge that exceeds the Maximum Mill Levy or the Maximum Mill Levy Imposition
Term, shall be deemed a material departure from this Service Plan pursuant to
C.R.S. § 32-1-207, and the Town shall be entitled to all remedies available under
State and local law to enjoin such actions of the District.

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14.
Eminent Domain Limitation. The District shall not exercise the power of
eminent domain, except upon the prior written consent of the Town.
15.
Notice of Meetings. The District shall deliver to the Town Clerk an electronic
copy of the notice of every regular or special meeting of the District at least 14
days prior to such meeting and, from the time any structure built in the District
has been sold to purchasers, the District shall (a) hold at least quarterly Board
meetings, (b) hold all meetings of the Board within Town limits in an American
with Disabilities Act ("ADA") accessible facility and also enable owners of property
within the District to participate in the meeting through virtual means, and (c) at
least 14 days prior to such meeting provide electronic and mailed notice to all
property owners within the district notifying them of the time, date, and place of
the meeting, providing an agenda listing all matters that will be discussed during
the meeting, and indicating that all owners of property in the District have the
right, if they are registered to vote in Colorado, to serve on the Board as well as
the opportunity to comment on any item on the agenda.
16.
Subdistricts; Corporations. No subdistricts shall be created by the District
pursuant to C.R.S. § 32-1-1101(1.5). The District shall not create any corporation
to issue bonds on the District's behalf.
17.
Intergovernmental Agreement Limitation. The District shall not levy any
taxes or issue any debt until it executes an intergovernmental agreement with the
Town regarding the enforcement of this Service Plan in the form attached hereto
as Exhibit K. The creation of the District shall not alter the obligation of any
Developer in the District to provide the Town with improvement guarantees
pursuant to any Town Approvals.
18.
Extraterritorial Service Limitation. Any extraterritorial service agreement by
the District not described herein shall require the Town's prior approval.
B.
Preliminary Plan for Public Improvements. The District is authorized to
provide for the planning, design, acquisition, construction, installation, relocation,
redevelopment, maintenance, and financing of the Public Improvements within and
outside the boundaries of the District, as more specifically described in Exhibit D. The
description of these Public improvements must include, at a minimum: (1) a map or
maps, and construction drawings of such a scale, detail and size as required by the Town;
(2) a written narrative and description of the Public Improvements; (3) a general
description of the District's proposed role in construction; and (4) a list of those Public
Improvements that the District commits to maintain, which list shall be consistent with
all Town Approvals related to the development for which the District is created.
Maintenance plans shall comply with the Municipal Code and the adopted Town standards
and specifications. An estimate of the costs of the Public Improvements which may be
planned for, designed, acquired, constructed, installed, relocated, redeveloped,
maintained or financed was prepared based upon a preliminary engineering survey and
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is approximately $_________ as detailed in Exhibit D. All of the Public Improvements
shall comply with the Town Approvals. All descriptions of the Public Improvements to be
constructed, and their related costs, are estimates only and are subject to modification
as engineering, development plans, economics, the Town's requirements, and
construction scheduling may require. All cost estimates will be inflated to then-current
dollars at the time of the issuance of Debt and construction. All cost estimates assume
construction to applicable local, state or federal requirements. The Town's approval of
Public Improvements shall not bind the Town in any way relating to the review and
consideration of land use applications within the District.
C.
Service Plan Amendment. Any material modification of this Service Plan
shall require a formal amendment and Town approval. However, this Service Plan has
been designed with sufficient flexibility to enable the District to provide required services
and facilities under evolving circumstances without the need for numerous amendments.
While the assumptions upon which this Service Plan are generally based are reflective of
the Town Approvals, the cost estimates and Financing Plan are sufficiently flexible to
enable the District to provide necessary services and facilities without the need to amend
this Service Plan as development plans change. Modification of the general types of
services and facilities, and changes in proposed configurations, locations, or dimensions
of various facilities and improvements shall be permitted to accommodate development
needs consistent with Town Approvals for the property.
VI.

Financial Plan

A.
General. The District shall be authorized to provide for the planning, design,
acquisition, construction, installation, relocation, and financing of the Public
Improvements from its revenues and by and through the proceeds of Debt to be issued
by the District. The Financial Plan for the District shall be to issue such Debt as the
District can reasonably pay within the Maximum Mill Levy Imposition Term from revenues
derived from the Maximum Mill Levy and other legally available revenues. The total Debt
that the District shall be permitted to issue shall not exceed the total Debt issuance
limitation set forth in Section V.A.8 hereof, and shall be permitted to be issued on a
schedule and in such year or years as the District determines shall meet the needs of the
Financial Plan and phased to serve development as it occurs, subject to the Maximum
Mill Levy Imposition Term. All Debt issued by the District may be payable from any and
all legally available revenues of the District, including general ad valorem taxes to be
imposed upon all taxable property of the District. Prior to issuing any Debt, the District
shall deliver to the Town an opinion of a nationally recognized bond counsel (acceptable
to the Town Manager) stating that the Debt satisfies the requirements of the Service
Plan. The parameters in the Financial Plan are based upon current estimates and will
change based on actual development of the Project. The Financial Plan is one projection
of the issuance of Debt by the District based on certain current development assumptions.
It is expected that actual development (including product types, market values, and
absorption rates) will vary from that projected and illustrated in the Financial Plan, which
variations and deviations shall not constitute a material modification of this Service Plan.
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Notwithstanding anything in this Service Plan to the contrary, the projections set forth in
this Service Plan and the Financial Plan are projections based upon current market
conditions. The actual amounts, interest rates, and terms of any Debt will likely change
from that reflected in the Financial Plan and each issue of Debt will be based upon the
actual conditions existing at the time of issuance, subject to the limitations of the Service
Plan.
B.
Maximum Voted Interest Rate and Maximum Underwriting Discount. The
interest rate on any Debt is expected to be the market rate at the time the Debt is issued.
The proposed maximum interest rate on any Debt shall not exceed 18%. The maximum
underwriting discount shall not exceed 5%. Debt, when issued, shall comply with all
relevant requirements of this Service Plan, State law and Federal law as then applicable
to the issuance of public securities. The forms of the ballot questions which the District
shall submit to its electors at the organizational election are shown in Exhibit G.
C.
No-Default Provisions. Debt issued by a District shall be structured so that
failure to pay debt service when due shall not of itself constitute an event of default or
result in the exercise of remedies. The foregoing shall not be construed to prohibit events
of default and remedies for other occurrences including (1) failure to impose or collect
the Maximum Mill Levy or such portion thereof as may be pledged thereto, or to apply
the same in accordance with the terms of the Debt, (2) failure to abide by other covenants
made in connection with such Debt, or (3) filing by a District as a debtor under any
bankruptcy or other applicable insolvency laws. Notwithstanding the foregoing, Debt
shall not be structured with a remedy which requires the District to increase the Maximum
Mill Levy or the Maximum Mill Levy Imposition Term.
D.
Eligible Bondholders. All District bonds or other Debt instruments, if not
rated in one of its four highest rating categories by one or more nationally recognized
organizations which regularly rate such obligations, shall be issued in minimum
denominations of $500,000. The foregoing shall not prohibit the redemption by the
District of such Debt instruments in denominations smaller than $500,000.
E.
Maximum Mill Levy. The Maximum Mill Levy shall be 55 mills, inclusive of
any Debt Mill Levy and any Operations and Maintenance Mill Levy; provided that if, on or
after January 1, 2026, there are changes in the method of calculating assessed valuation
or any constitutionally mandated tax credit, cut or abatement; the mill levy limitation
applicable to such Debt may be increased or decreased to reflect such changes, such
increases or decreases to be determined by the Board in good faith (such determination
to be binding and final) so that to the extent possible, the actual tax revenues generated
by the mill levy, as adjusted for changes occurring after January 1, 2026, are neither
diminished nor enhanced as a result of such changes. For purposes of the foregoing, a
change in the ratio of actual valuation shall be deemed to be a change in the method of
calculating assessed valuation. No more than 10 mills of the Maximum Mill Levy may be
used to fund operations and maintenance, including customary administrative expenses
such as accounting and legal expenses (the "Operations and Maintenance Mill Levy").
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Increased mill levies may be considered for a District that is predominately commercial
in use, at the sole discretion of the Town Council.
F.
Maximum Mill Levy Imposition Term. The District shall not impose a Debt
Mill Levy for more than 40 years after the year of the initial imposition of such Debt
service mill levy unless: (1) a majority of the Board members imposing the mill levy are
residents of such District; and (2) such Board has voted in favor of issuing Debt with a
term which requires or contemplates the imposition of a Debt service mill levy for a longer
period of time than the limitation contained herein.
G.
Debt Repayment Sources. The District may impose a mill levy on taxable
property within their boundaries as a primary source of revenue for repayment of Debt
service and for operations and maintenance. The Debt mill levy shall only be used for
Debt service on Market Issued Debt or for Privately Placed Debt, and shall never be used
to pay debt service on any other obligation. In no event shall the Debt mill levy exceed
the Maximum Mill Levy or the Maximum Mill Levy Imposition Term.
H.
Security of Debt. No Debt or other financial obligation of any District will
constitute a debt or obligation of the Town in any manner. The faith and credit of the
Town shall not be pledged for the repayment of any Debt or other financial obligation of
any District. This shall be clearly stated on all offering circulars, prospectuses, or
disclosure statements associated with any securities issued by any District.
I.
Operation Costs.
In addition to the capital costs of the Public
Improvements, the District will require operating funds for administration, and, if
permitted in this Service Plan, to plan and cause the Public Improvements to be
constructed and maintained. The first year operating budget is estimated to be
$________ which is anticipated to be derived from property taxes and other revenues as
described in Exhibit F.
VII.

Annual Report

A.
General. The District shall be responsible for submitting an annual report
to the Town Clerk no later than July 1 of each year for the year ending the preceding
December 31.
B.
Significant Events.
information:

The annual report shall include the following

1.
A narrative summary of the progress of the District in implementing its
Service Plan;
2.
Except when an exemption from audit has been granted for the fiscal year
under the Local Government Audit Law, the audited financial statements for the
fiscal year including a statement of financial condition (balance sheet) as of
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December 31 of the fiscal year and the statement of operations (revenues and
expenditures) for the fiscal year;
3.
Unless disclosed within a separate schedule to the financial statements, a
summary of the capital expenditures incurred by the District in the fiscal year, as
well as any capital improvements or projects proposed to be undertaken in the
next 5 years;
4.
Unless disclosed within a separate schedule to the financial statements, a
summary of the financial obligations of the District at the end of the fiscal year,
including the amount of outstanding Debt, the amount and terms of any new
District indebtedness or long-term obligations issued in the fiscal year, the amount
of payment or retirement of existing Debt, the total assessed valuation of all
taxable properties within the District, and the current mill levy of the District
pledged to Debt retirement;
5.

The budget for the calendar year in which the annual report is submitted;

6.
A summary of residential and commercial development within the District
for the fiscal year;
7.
A summary of any transactions or contracts entered into between the
District and the Developer, or any Related Party, in the prior fiscal year or
anticipated for the current fiscal year;
8.
A summary of all taxes, fees, charges and assessments imposed by the
District in the fiscal year;
9.
The name, business address and telephone number of each member of the
Board, together with the date, place and time of the regular meetings of the Board
and the annual meeting date for the District; and
10.
Any other information deemed relevant or necessary by the Town Council
or Town Manager.
VIII. Dissolution
The District agrees to file petitions in the appropriate District Court for dissolution
pursuant to state law upon the occurrence of one of the following: (1) if the Town Council
has not approved a final plat for the Project within one year from the approval of this
Service Plan; (2) if the District has not issued any Debt within two years from the approval
of this Service Plan; or (3) upon an independent determination of the Town Council that
the purposes for which the District was created have been accomplished. The District
may request a 6-month extension of the one-year dissolution clause, and the Town
Council may approve up to two 6-month extensions for a maximum of one year. In no
11

Page 17 of 218

event shall a dissolution occur until the District has provided for the payment or discharge
of all of its outstanding Debt as required by law.
IX.

Disclosure to Purchasers

The District shall ensure that all Developers of the property located within the
District provide at least 10 days' prior written notice to all purchasers of property in the
District before any earnest money becomes non-refundable under the terms of any
contract to buy and sell real estate or other legal instrument to buy such property. The
disclosure shall be substantially in the form of Exhibit I, and shall be filed with the Town
prior to the initial issuance of the Debt. All promotional, marketing, and sales information
shall display notice, equal in size and font to all other pertinent information, as to debt,
taxes, rates, fees and exactions, and this information shall further be recorded in the real
estate records of Larimer County.
X.

Compliance with Law

The District shall be subject to all of the Town’s zoning, subdivision, building code
and land use requirements. The approval of the Service Plan shall not limit the Town in
implementing any growth limitations imposed by the Town Council or the Town's electors.
The District shall comply with all applicable federal, state, and local laws. No
members of the Board shall serve as employees or contractors to the District. As
applicable, members of the Board shall file updated, transparent conflict of interest
disclosures with the Colorado Secretary of State’s office, as required by §§32-1-902 and
18-8-308, C.R.S., as amended.
XI.

Material Modification

In the event it is determined that the District has undertaken any act or omission
which violates the Service Plan or constitutes a material departure from the Service
Plan, the Town may impose any of the sanctions set forth in the Town Code and pursue
any sanctions or remedies available under law, including but not limited to affirmative
injunctive relief to require the District to act in accordance with the provisions of this
Service Plan.
Departures from the Service Plan that constitute a material modification requiring
an amendment include, without limitation:
1. Actions or failures to act that create materially greater financial risk or burden
to the taxpayers of the District;
2. Performance of a service or function, construction of an improvement, or
acquisition of a major facility that is not closely related to an improvement,
service, function, or facility authorized by this Service Plan;
12

Page 18 of 218

3. Failure to perform a service or function, construct an improvement or acquire
a facility required by this Service Plan; and
4. Failure to comply with any of the prohibitions, limitations, and restrictions of
this Service Plan or any Town Approvals.
XII.

Conclusion
As required by C.R.S. § 32-1-203(2), this Service Plan establishes that:

A.
There is sufficient existing and projected need for organized service in the
area to be serviced the District;
B.
The existing service in the area to be served by the District is inadequate
for present and projected needs;
C.
The District is capable of providing economical and sufficient service to the
area within its proposed boundaries; and
D.
The area to be included in the District does have, and will have, the financial
ability to discharge the proposed indebtedness on a reasonable basis.

13

Page 19 of 218

Exhibit A-1
Legal Description – Initial District Boundaries

Page 20 of 218

Exhibit A-2
Legal Description – Inclusion Area Boundaries

Page 21 of 218

Exhibit B
Wellington Vicinity Map

Page 22 of 218

Exhibit C-1
Initial District Boundary Map

Page 23 of 218

Exhibit C-2
Inclusion Area Boundary Map

Page 24 of 218

Exhibit D
Description of Public Improvements/Cost Estimate

Page 25 of 218

Exhibit E
Matrix of Ownership and Maintenance

Page 26 of 218

Exhibit F
Financing Plan

Page 27 of 218

Exhibit G
Form of District Election Questions

Page 28 of 218

Exhibit H
Underwriter Commitment Letter

Page 29 of 218

Exhibit I
Form of Disclosure

Page 30 of 218

Exhibit J
Proof of Ownership and Encumbrances

Page 31 of 218

Exhibit K
Form of Intergovernmental Agreement
Intergovernmental Agreement
This Intergovernmental Agreement (the "IGA") is entered into this _______ day
of _____________, 20__ (the "Effective Date"), by and between the Town of Wellington
(the "Town"), a Colorado home rule municipality, and the ________, a quasi-municipal
corporation and political subdivision of the State of Colorado (the "District") (each a
"Party" and collectively referred to herein as the "Parties").
Whereas, the District was organized to provide those services and to exercise
powers specifically set forth in the District's Service Plan dated _____, 20__, as amended
from time to time after Town approval (the "Service Plan"); and
Whereas, pursuant to C.R.S. § 32-1-101, et seq., (the "Special District Act"), an
an intergovernmental agreement between the Town and the District is required before
to the District may levy taxes or issuing debt
Now, therefore, in consideration of the promises and the mutual covenants herein
contained, the sufficiency of which is hereby acknowledged, the Parties agree as follows:
1.
Incorporation by Reference. The Service Plan is hereby incorporated into this IGA
by this reference. The District agrees to comply with all provisions of the Service Plan,
as it may be amended in accordance with the provisions thereof and the Special District
Act, including but not limited to all Town Approvals (as defined in the Service Plan)
applicable to the development within the District.
2.
Maintenance of Public Improvements. The District agrees that it shall maintain the
following Public Improvements in perpetuity: [to be provided by District]
3.
Enforcement. The Parties agree that this IGA may be enforced in law, or in equity
for specific performance, injunctive, or other appropriate relief. The Parties also agree that
this IGA may be enforced pursuant to C.R.S. § 32-1-207, and other provisions of the
Special District Act granting rights to municipalities or counties approving a service plan
of a special district.
4.
Liability; Insurance. Both Parties are public entities within the meaning of the
Colorado Governmental Immunity Act, C.R.S. § 24-10-101, et seq., as amended (the
"Act"). Each Party agrees to be responsible for its own wrongful or negligent acts or
omissions, or those of its officers, agents, or employees to the full extent allowed by law.
Each Party shall at all times during the term of this IGA maintain such liability insurance,
by commercial policy or self-insurance, as is necessary to meet its liabilities under the
Act. Upon request by one Party, the other Party shall show proof of such insurance.
Nothing in this IGA shall be construed as a waiver of the protections of the Act.

Page 32 of 218

5.
Notice. All notices required under this IGA shall be given by first class U.S. Mail,
addressed as follows:
For the District:
[to be provided]
For the Town:
Town of Wellington
Attn: Town Manager
PO Box 127
Wellington, CO 80549
6.

Miscellaneous.

a.
Governing Law and Venue. This IGA shall be governed by the laws of the
State of Colorado, and any legal action concerning the provisions hereof shall be brought
in Larimer County, Colorado.
b.
No Waiver. Delays in enforcement or the waiver of any one or more
defaults or breaches of this IGA by the Town shall not constitute a waiver of any of the
other terms or obligations of this IGA.
c.
Integration. This IGA constitutes the entire agreement between the Parties,
superseding all prior oral or written communications.
d.

Third Parties. There are no intended third-party beneficiaries to this IGA.

e.
Severability. If any provision of this IGA is found by a court of competent
jurisdiction to be unlawful or unenforceable for any reason, the remaining provisions
hereof shall remain in full force and effect.
f.
Modification. This IGA may only be modified upon written agreement of
the Parties.
g.
Assignment. Neither this IGA nor any of the rights or obligations of the
Parties shall be assigned by either Party without the written consent of the other.
h.
Subject to Annual Appropriation. Consistent with Article X, § 20 of the
Colorado Constitution, any financial obligation of either Party not performed during the
current fiscal year is subject to annual appropriation, shall extend only to monies currently
appropriated, and shall not constitute a mandatory charge, requirement, debt or liability
beyond the current fiscal year.

Page 33 of 218

i.
Force Majeure. No Party shall be in breach of this IGA if such Party's failure
to perform any of the duties under this IGA is due to Force Majeure, which shall be
defined as the inability to undertake or perform any of the duties under this IGA due to
acts of God, floods, fires, sabotage, terrorist attack, strikes, riots, war, labor disputes,
forces of nature, the authority and orders of government or pandemics.
In Witness Whereof, the Parties have executed this IGA as of the Effective Date.
Town of Wellington, Colorado
_______________________________
[Name], Mayor
Attest:

______________________________
[Name], Town Clerk

______ District

Attest:
_______________________
[Name], Secretary

________________________________
[Name], President

Page 34 of 218

Town Development Review and Proposed Metropolitan District Review Process
Concurrent review of the Development Review, Model Service Plan, and Metropolitan District
Review Policy is possible and encouraged. While the processes may proceed concurrently,
individual reviews may advance at different rates. Under no circumstances would a Metropolitan
District be approved without approval under applicable land use and development code standards
and compliance with the requirements of the Model Service Plan. The illustration below provides
a general overview of how the processes may work together, followed by a more detailed table
outlining the steps for each process.

Concurrent Review

Land Use and
Development Review

Model Service Plan

District Review Policy

Coordinated Findings

Development Approvals

Service Plan Approval
(consistent with model
service plan)

Metropolitan
District
Approval

Development Agreement
and
Intergovernmental Agreement

Page 35 of 218

Approvals
(concurrent)

Metropolitan District
Review Policy

Metropolitan District
Model Service Plan

Development Review
(Land Use / Development Code)

Town Review Steps Overview Description
Review Step

Short description

Review Type

Pre-Application

Discuss proposed development and metro
district with Town staff.

Applicant / Staff
Review

Application and
Completeness Check

Submit development and metro district
materials; staff confirms completeness.

Applicant / Staff
Review

Staff evaluates the development against
Development Review and
applicable Land Use Code requirements and Staff Review
Coordination
coordinates technical review.
Development Code
Compliance

Confirm the development meets the
minimum criteria for potential approval.

Planning Commission

Public hearing and recommendation on the Hearing and
development application.
Recommendation

Town Board

Town Board determines whether the
development can be approved.

Decision

Metro District Service
Plan Review

Evaluate the service plan for consistency
with the Town's model service plan and
requirements.

Applicant / Staff
Review

Metro District Service
Plan Recommendation

Staff presents findings and
recommendations regarding the proposed
Staff Review
metro district in accordance with the Town’s
model service plan requirements.

Town Board

Town Board determines whether the
proposed service plan is in accordance with
Decision
the Town’s model service plan
requirements.

Metro District Policy
Review

Evaluate the proposed district against the
Town's Metro District Review Policy.

Metro District
Recommendation

Staff presents findings and
recommendations regarding the proposed
Staff Review
metro district in accordance with the Metro
District Review Policy.

Town Board

Town Board determines whether to
Decision
approve/support the proposed metro district.

Execute agreements establishing
Development Agreement development obligations, infrastructure
and Metro District IGA
responsibilities, and the Town–district
relationship.

Staff Review

Staff Review

Agreement /
Implementation

Page 36 of 218

Draft Policy Framework – Metropolitan District Review
Review Criteria Framework:
The Town’s development review process establishes the baseline requirements for a proposed
development, while the Model Service Plan identifies the district’s proposed infrastructure,
services, financing, and financial obligations. The Metropolitan District Review Policy is intended
to build on those processes rather than duplicate them. The District Review Policy is a tool for
evaluating whether the proposed district provides sufficient additional public benefit to justify use
of the metropolitan district financing mechanism. The following criteria provide a framework for
evaluating that broader public benefit and the overall value of the proposed district to the Town.
Purpose and Criteria:
Metropolitan district financing should be reserved for development that provides significant public
benefit beyond baseline development requirements and advances important Town goals. The
Town need not require every project to address every priority. A proposal may demonstrate
significant public benefit through one or several areas, or a combination of significant benefits that
demonstrate the overall contribution of the development to the community.
Additional Public Benefit (Generally):
• Provide benefits beyond baseline development requirements.
• Addresses an identified community need or Town priority.
• Provide benefits beyond the immediate development.
• Enable significant improvements or community outcomes.
• Provide significant and lasting community value.
• Demonstrate benefits that are meaningful and proportionate to the use of the district
financing mechanism.
Community Infrastructure Plans:
• Advances significant Town or regional infrastructure priorities.
• Provides infrastructure, capacity, or connections that positively affect projects and
properties beyond the development.
• Coordinates or completes infrastructure across property boundaries.
• Accelerates infrastructure deployment or reduces future Town capital needs.
Water, Wastewater and Stormwater:
• Advances long-term water supply, conservation, efficiency, or system resilience.
• Provides utility infrastructure or capacity benefiting the broader community.
• Advances infrastructure master plan goals.
• Provides significant regional drainage, flood-risk reduction, water-quality, or other
stormwater benefits.
• Prioritizes use of existing agricultural irrigation wells for outdoor irrigation.
• Provides redundant water supply options for outdoor irrigation.

Page 37 of 218

Transportation and Connectivity:
• Completes or advances significant planned transportation connections and/or planned
intersection improvements.
• Connects new development to existing neighborhoods and existing/planned community
destinations.
• Provides or advances meaningful pedestrian, bicycle, or trail connections beyond baseline
requirements.
• Improves connectivity or capacity benefiting surrounding properties or the broader
transportation network.
Parks, Recreation, Open Space and Community Amenities:
• Advances significant Parks, Recreation, Open Space and Trails (PROST) priorities or
addresses identified community gaps.
• Provides parks, trails, open space, recreation, or gathering spaces beyond baseline
requirements.
• Provides or enables conservation of community separators outside the Growth
Management Area.
• Preserves, acquires or develops properties of significant Town interest or strategic
properties.
• Provides lasting public amenities with sustainable maintenance funding.
Housing Diversity and Affordability:
• Provides a diversity of housing types beyond baseline requirements.
• Expands attainable and affordable housing opportunities responsive to the Town’s needs
identified in the Housing Needs and Affordability Assessment (HNA).
• Meets housing affordability through construction, land dedication, or
meaningful partnerships with qualified affordable housing entities.
• Provides opportunities for senior housing and other advanced care housing.
• Advances the Town’s Proposition 123 housing goals and leverages additional public,
private, or nonprofit resources.
• Provides mechanisms, such as deed restrictions or other enforceable agreements, to
preserve affordability and deliver lasting public benefit proportionate to the use of
metropolitan district financing.
Economic Vitality and Community Identity:
• Creates significant employment, primary jobs, local business opportunities, or needed
community services.
• Advances public infrastructure in identified business/industrial corridors.
• Advances downtown, corridor, gateway, or other identified business/economic
development priorities.
• Creates meaningful public spaces, placemaking, or other community benefits beyond
baseline requirements.
• Creates or enables public/private partnerships.

Page 38 of 218

Evaluation Method Options:
Goals:
•
•
•
•
•
•

Consistency of review
Flexibility to consider different types and combinations of public benefit
Context sensitivity (scale, site specific circumstances, community need/value)
Transparency for public and applicants
Proportionality of public benefits relative to district financing
Board Discretion

Options:
• Structured qualitative assessment
• Minimum threshold requirements
• Consideration of the relative significance of public benefits
• Numerical scoring system

Page 39 of 218

Board of Trustees Meeting
Date: September 22, 2026
Subject: Independent Auditor’s Report for Fiscal Year 2025 & 2026Q2 Treasurer’s Report Presentation
• Presentation: Nic Redavid, Finance Director | Town Treasurer
EXECUTIVE SUMMARY
Attached are the following to be presented:
• Independent Auditor's Report & Treasurer's Report Presentation
• Town of Wellington, Colorado Financial Statements with Independent Auditor’s Report for the fiscal
year ending December 31, 2025
• 2026 second-quarter Treasurer's Report
BACKGROUND / DISCUSSION
The Town of Wellington, Colorado Financial Statements with Independent Auditor’s Report for the fiscal year
ending December 31, 2025 was completed on August 20, 2026 and submitted to the Colorado Office of the
State Auditor on August 26, 2026. Hinkle & Company, PC, issued an unmodified opinion, meaning the Town
of Wellington’s 2025 financial statements fairly present the financial position and results of operations for the
governmental activities, business type activities, and each major fund in accordance with generally accepted
accounting principles.
Notes: Auditors present opinions on the Basic Financial Statements, which are: Statements of Net Position;
Statement of Activities; Balance Sheet; Statement of Revenues, Expenditures and Changes in Fund
Balances/Net Position; Statement of Cash Flows; and Notes to Financial Statements. Required Supplementary
Information utilizes the same numbers as the Basic Financial Statements that are audited. They are required
documents in the report, and created by the auditors, but no additional opinion is presented on those statements
specifically.
Additionally, the unaudited financial statements reflecting actual revenue received, and actual expenditures
incurred, in the second quarter of 2026 are reviewed and compared against anticipated revenue and
appropriated expenditures of the Budget of Fiscal Year 2026 for the Town of Wellington, Colorado.
The Treasurer’s Report for 2026Q2 was generated on September 3, 2026, and includes all invoices paid
through Period 06 of Fiscal Year 2026, as of September 3, 2026. This includes invoices from prior periods that
may affect Treasurer’s Reports previously presented, and does not include invoices not yet received or
processed which may affect Treasurer's Reports presented in the future. Under the modified accrual basis of
accounting, expenditures are recorded when a liability is incurred, generally when goods or services are
received, regardless of when payment is made. Revenues are recorded when they are both measurable and
available to finance current-period expenditures. Governmental accounting standards permit prior-period
adjustments to ensure that financial reports present a fair and accurate view of the Town's financial position and
results of operations. Treasurer’s Reports are management reports and are not audited financial statements.

Page 40 of 218

CONNECTION WITH ADOPTED MASTER PLANS
Ensure Strong Town Operations: Communicate strategically to community audiences.
FISCAL IMPLICATIONS
N/A
STAFF RECOMMENDATION
Review and retain reports.
MOTION RECOMMENDATION
N/A
ATTACHMENTS
1.
Independent Auditor's Report & Treasurer's Report Presentation
2.
Town of Wellington, Colorado Financial Statements with Independent Auditor’s Report for the fiscal
year ending December 31, 2025
3.
Treasurer's Report — 2026Q2

Page 41 of 218

Independent Auditor’s Report for Fiscal Year 2025
& 2026Q2 Treasurer’s Report Presentation
Nic Redavid, Finance Director | Town Treasurer

Page 42 of 218

Overview
• Town of Wellington, Colorado Financial Statements with Independent Auditor’s Report for
the fiscal year ending December 31, 2025
• Treasurer’s Report Presentation for the Second Quarter of Fiscal Year 2026
• Introduction to Budget Development of Fiscal Year 2027

NOTE: The Treasurer’s Report for 2026Q2 was generated on September 3, 2026, and includes all invoices paid through Period 06 of Fiscal Year 2026,
as of September 3, 2026. This includes invoices from prior periods that may affect Treasurer’s Reports previously presented, and does not include
invoices not yet received or processed which may affect Treasurer's Reports presented in the future. Under the modified accrual basis of accounting,
expenditures are recorded when a liability is incurred, generally when goods or services are received, regardless of when payment is made. Revenues
are recorded when they are both measurable and available to finance current-period expenditures. Governmental accounting standards permit priorperiod adjustments to ensure that financial reports present a fair and accurate view of the Town's financial position and results of operations. Treasurer’s
Reports are management reports and are not audited financial statements.

Page 43 of 218

Town of Wellington, Colorado Financial Statements with Independent
Auditor’s Report for the fiscal year ending December 31, 2025
• Hinkel & Company, PC
o James D. Hinkle, CPA/ABV, CVA, CFF, MAFF, CM&AA
• Engagement Letter approved February 24, 2026
• Completed August 20, 2026
• Submitted to the Colorado Office of the State Auditor August 26, 2026

Page 44 of 218

Excerpts & Highlights
• “In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities and each
major fund, and the aggregate remaining fund information of the Town as of December 31, 2025,
and the respective changes in financial position and cash flows for the year then ended in
accordance with accounting principles generally accepted in the United States of America.”
• Note 9: Restatement
o In 2024, the Water Fund reported $2,633,337 in deferred revenue in relation to the American
Rescue Plan Act (ARPA), which should have been reported as earned revenue.
o In 2024 and prior, the Sewer Fund did not properly report the investment earnings totaling
$1,003,680 from the bond funds held in trust, which should have been reported as revenue as
the investment earnings were earned.
• The assets of the Town of Wellington exceeded its liabilities at the close of 2025 by $112.7 million,
an increase of $2.9 million from 2024.

Page 45 of 218

Operating Revenues & Expenditures with Comparison to 2026 Budget
Operating Revenue (cash basis)
Budget YTD (50%)
General
Street
Water
Sewer
Drainage
Parks

$
$
$
$
$
$

3,266,985
1,109,124
3,433,987
1,713,067
392,701
767,234

Over/(Under) Budget YTD

Actual YTD
$
$
$
$
$
$

3,815,669
890,925
3,180,495
1,894,442
422,317
771,015

Operating Expenditures

$
$
$
$
$
$

548,685
(218,199)
(253,492)
181,375
29,616
3,781

Budget YTD (50%)

116.8%
80.3%
92.6%
110.6%
107.5%
100.5%

General
Street
Water
Sewer
Drainage
Parks

2026 Actual YTD as of 2026-09-09 including prior period adjustments

•
•

General Fund: Delayed property tax revenue, increased Natural
Gas franchise fee
Street & General Funds: Motor Vehicle Use Tax revenue split
corrected
o Motor Vehicle Special Ownership Tax, Registration Taxes ,
and Road & Bridge Tax also corrected, not budgeted

•

Water Fund: Contributed Capital (raw water/tap fees) and Water
Sales at 90% of pace (Water Sales impacted by irrigation)

•

Sewer, Drainage, and Parks Funds: Multi-Unit Residential Tap
and Impact Fees not budgeted, User charges on

$
$
$
$
$
$

4,323,992
552,455
1,638,072
782,682
263,345
801,888

Over/(Under) Budget YTD

Actual YTD
$
$
$
$
$
$

4,222,992
459,983
879,374
691,790
472,211
712,684

$
$
$
$
$
$

(101,000)
(92,472)
(758,697)
(90,892)
208,867
(89,204)

97.7%
83.3%
53.7%
88.4%
179.3%
88.9%

2026 Actual YTD as of 2026-09-09 including prior period adjustments

•

General Fund: Most departments at or behind pace YTD

•

Street Fund: Snow management savings YTD, Summer
maintenance will impact Q3 & Q4

•

Water Fund: Largest expense, NPIC payment, is made in Q4

•

Sewer Fund: Operating expenses behind pace YTD

•

Drainage Fund: Q1 Boxelder Basin Regional Stormwater Authority
annual payment ($462K)

•

Park Fund: Operations 89.7% YTD, Recreation 87.5% YTD

Does not include overhead transfers or CACP grants

Does not include capital projects, overhead transfers, or debt service

Page 46 of 218

Operating Revenues: Governmental Funds
Budget YTD (50%)

Actual YTD

Over/(Under) Budget YTD

General Fund
Tax Revenue
$
2,771,922 $
3,277,172 $
505,251
118.2%
Building Permits
$
144,750 $
147,751 $
3,001
102.1%
Franchise Fees
$
122,151 $
169,987 $
47,836
139.2%
Licenses & Permits
$
13,875 $
22,980 $
9,105
165.6%
Other
$
198,788 $
189,722 $
(9,066)
95.4%
Street Fund
Tax Revenue
$
1,022,243 $
797,375 $
(224,868)
78.0%
Licenses & Permits
$
44,768 $
50,900 $
6,132
113.7%
Other
$
42,114 $
42,650 $
537
101.3%
Parks Fund
Tax Revenue
$
614,648 $
602,566 $
(12,082)
98.0%
Building Permits
$
27,550 $
43,500 $
15,950
157.9%
Recreation Program Fees
$
64,187 $
63,447 $
(740)
98.8%
Other
$
60,847 $
61,503 $
656
101.1%
2026 Actual YTD as of 2026-09-09 including prior period adjustments; does not include grants

Page 47 of 218

2023 – 2026 Sales Tax Trends by Month Received

Page 48 of 218

2023 – 2026 Sales Tax Trends by Revenue Period
Revenue Pd.
2023
2024
+/2025
+/2026
+/-

$
$
$
$

Jan
258,044.56 $
297,578.61 $
15.3%
310,475.28 $
4.3%
267,928.54 $
-13.7%

Feb
263,939.66 $
221,137.19 $
-16.2%
271,007.03 $
22.6%
344,527.31 $
27.1%

Mar
319,046.17 $
300,805.03 $
-5.7%
356,751.28 $
18.6%
357,222.64 $
0.1%

Apr
316,878.00 $
285,869.60 $
-9.8%
317,877.46 $
11.2%
321,529.97 $
1.1%

May
347,560.13 $
307,120.25 $
-11.6%
342,017.24 $
11.4%
365,969.47 $
7.0%

June
356,578.77 $
323,566.74 $
-9.3%
317,077.75 $
-2.0%
386,072.31 $
21.8%

YTD
1,862,047.29
1,736,077.42
-6.8%
1,915,206.04
10.3%
2,043,250.24
6.7%

Page 49 of 218

Operating Expenditures: Governmental Funds
Budget YTD (50%)
General Fund
Legislative
Judicial
Administration
Finance
Clerk
Human Resources
IT
Building & Planning
LCSO
Public Works Admin
Cemetary
Facilities
Economic Development
Library
Street Fund
Operating
Parks Fund
Operating
Recreation

Over/(Under) Budget YTD

Actual YTD

$
$
$
$
$
$
$
$
$
$
$
$
$
$

136,393
15,125
503,932
402,919
166,853
169,410
241,164
591,075
1,134,164
597,324
5,000
62,150
14,100
284,386

$
$
$
$
$
$
$
$
$
$
$
$
$
$

127,581
17,284
448,795
436,431
168,660
158,629
275,720
568,233
1,134,164
560,914
44,811
3,825
277,944

$
$
$
$
$
$
$
$
$
$
$
$
$
$

(8,811)
2,159
(55,137)
33,513
1,808
(10,781)
34,556
(22,842)
0
(36,409)
(5,000)
(17,339)
(10,275)
(6,442)

93.5%
114.3%
89.1%
108.3%
101.1%
93.6%
114.3%
96.1%
100.0%
93.9%
0.0%
72.1%
27.1%
97.7%

$

552,455

$

459,983

$

(92,472)

83.3%

$
$

489,856 $
439,568 $
(50,288)
89.7%
312,033 $
273,116 $
(38,916)
87.5%
Does not include grant expenditures, transfers, or debt service

Page 50 of 218

2026Q2 Budget Performance Summary
General
Street*
Water
Sewer*
Drainage*
Parks

Net Revenue Over
Debt Service
Capital Projects
Grants/Loans
Expenditures - Ops
Payments
$
(407,323)
$
(639,706)
$
430,942
$
2,301,121 $
(660,976) $
(218,520)
75,913
(294,420) $
(1,235,246) $
$
1,126,739 $
$
$
(541,094)
(49,894)
58,332
$
$
(100,095)
-

Net Revenue Over
Expenditures
$
(407,323)
$
(208,763)
$
1,421,625
$
(327,014)
$
(590,989)
(41,764)
$

TOTAL YTD

$

75,913

$

(154,228)

(1,896,222) $
(7,230,033) $
2,308,043
2,430,102 $
Net Revenue Over/(Under) Expenditures as Compared to 2026 Budget YTD %

$

(4,388,109)
1.8%

BUDGET YTD $

3,459,916

$

(1,896,222) $

(1,793,835) $

• 2026 Budget reflected revenue under expenditure of $8,776,218 (50% = $4,388,109)
including all debt service, grants/loans, and capital projects
o YTD at $154,228 revenue under expenditure, 1.8% as compared to budget
• Largest Capital Project (Cleveland Avenue Construction Project) expenses Q3 and Q4
o Revenue for reimbursable capital project expenses lag (including WRF)

Page 51 of 218

Questions?
Thank you!
Nic Redavid
Town Treasurer | Finance Director

Page 52 of 218

Town of Wellington, Colorado
Financial Statements
with Independent Auditor’s Report
December 31, 2025

Page 53 of 218

Town of Wellington, Colorado
Table of Contents
December 31, 2025
Independent Auditor’s Report ...................................................................................... 1
Management’s Discussion and Analysis ..................................................................... i
Basic Financial Statements
Government-wide Financial Statements
Statement of Net Position ........................................................................................................ 4
Statement of Activities ............................................................................................................. 5
Governmental Funds
Balance Sheet ......................................................................................................................... 6
Reconciliation of the Balance Sheet of Governmental Funds to the
Statement of Net Position ................................................................................................... 7
Statement of Revenues, Expenditures and Changes in Fund Balances ................................. 8
Reconciliation of the Statement of Revenues, Expenditures and Changes
in Fund Balances of Governmental Funds to the Statement of Activities ........................... 9
Proprietary Funds
Statement of Net Position ...................................................................................................... 10
Statement of Revenues, Expenses and Changes in Net Position ......................................... 11
Statement of Cash Flows ....................................................................................................... 12
Fiduciary Funds
Statement of Net Position ...................................................................................................... 13
Statement of Changes in Net Position ................................................................................... 14
Notes to Financial Statements .................................................................................................... 15

Required Supplementary Information
Budgetary Comparison Schedule - General Fund ................................................................. 28
Budgetary Comparison Schedule - Street Fund .................................................................... 31
Budgetary Comparison Schedule - Park Fund ...................................................................... 33
Notes to Required Supplementary Information ........................................................................... 35

Supplementary Information
Budgetary Comparison Schedules
Conservation Trust Fund ....................................................................................................... 36
Water Fund ............................................................................................................................ 37
Sewer Fund ........................................................................................................................... 38
Drainage Fund ....................................................................................................................... 39

State Compliance
Local Highway Finance Report .............................................................................................. 40

Page 54 of 218

Independent Auditor’s Report
Honorable Mayor and Members of the Board of Trustees
Town of Wellington, Colorado
Wellington, Colorado
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental
activities, the business-type activities and each major fund, and the aggregate
remaining fund information of the Town of Wellington, Colorado (the Town) as of
and for the year ended December 31, 2025, and the related notes to the financial
statements, which collectively comprise the basic financial statements of the Town,
as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all
material respects, the respective financial position of the governmental activities,
the business-type activities and each major fund, and the aggregate remaining
fund information of the Town as of December 31, 2025, and the respective
changes in financial position and cash flows for the year then ended in accordance
with accounting principles generally accepted in the United States of America.

Office Locations:
Colorado Springs, CO
Denver, CO
Frisco, CO
Tulsa, OK

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted
in the United States of America (GAAS) and the standards applicable to financial
audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States. Our responsibilities under those standards are
further described in the Auditor’s Responsibilities for the Audit of the Financial
Statements section of our report. We are required to be independent of the Town
and to meet our other ethical responsibilities, in accordance with the relevant
ethical requirements relating to our audit. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Emphasis of Matter
We draw attention to Note 9 to the financial statements, which describes the
restatement of the Water and Sewer Fund Balances as of December 31, 2024, to
correct a material misstatement. Our opinion is not modified with respect to this
matter.

Denver Office:
750 W. Hampden Avenue,
Suite 400
Englewood,
Colorado 80110
TEL: 303.796.1000
FAX: 303.796.1001
www.HinkleCPAs.com

Page 55 of 218

Honorable Mayor and Members of the Board of Trustees
Town of Wellington, Colorado
Page 2

Responsibilities of Management for the Financial Statements
The Town’s management is responsible for the preparation and fair presentation of these financial
statements in accordance with accounting principles generally accepted in the United States of
America, and for the design, implementation, and maintenance of internal control relevant to the
preparation and fair presentation of financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the Town’s
ability to continue as a going concern for twelve months beyond the financial statement date,
including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s
report that includes our opinions. Reasonable assurance is a high level of assurance but is not
absolute assurance and therefore is not a guarantee that an audit conducted in accordance with
GAAS and Government Auditing Standards will always detect a material misstatement when it
exists. The risk of not detecting a material misstatement resulting from fraud is higher than for
one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control. Misstatements are considered material if
there is a substantial likelihood that, individually or in the aggregate, they would influence the
judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
•
•

•

•
•

Exercise professional judgment and maintain professional skepticism throughout the
audit.
Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, and design and perform audit procedures responsive to those risks.
Such procedures include examining, on a test basis, evidence regarding the amounts and
disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, no
such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the
aggregate, that raise substantial doubt about the Town’s ability to continue as a going
concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain internal
control-related matters that we identified during the audit.

Page 56 of 218

Honorable Mayor and Members of the Board of Trustees
Town of Wellington, Colorado
Page 3

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the required
supplementary information listed in the table of contents be presented to supplement the basic
financial statements. Such information, although not a part of the basic financial statements, is
required by the Governmental Accounting Standards Board, who considers it to be an essential
part of financial reporting for placing the basic financial statements in an appropriate operational,
economic, or historical context. We have applied certain limited procedures to the information in
accordance with auditing standards generally accepted in the United States of America, which
consisted of inquiries of management about the methods of preparing the information and
comparing the information for consistency with management’s responses to our inquiries, the
basic financial statements, and other knowledge we obtained during our audit of the basic
financial statements. We do not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion
or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the Town’s basic financial statements. The supplementary information and
the local highway finance report listed in the table of contents are presented for purposes of
additional analysis and are not a required part of the basic financial statements. Such information
is the responsibility of management and was derived from and relates directly to the underlying
accounting and other records used to prepare the basic financial statements. The information
has been subjected to the auditing procedures applied in the audit of the basic financial
statements and certain additional procedures, including comparing and reconciling the
information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the information is fairly stated, in all material respects, in relation to the
basic financial statements as a whole.

Englewood, Colorado
August 20, 2026

Page 57 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
The management team of the Town of Wellington (the Town) is pleased to present this
narrative overview and analysis of the financial position and activities of the Town for the
fiscal year ending December 31, 2025. Readers are encouraged to consider the
information presented here in conjunction with the information furnished in the Basic
Financial Statements, Notes to the Basic Financial Statements, and Supplementary
Information.
FINANCIAL HIGHLIGHTS
Government-wide
•

The assets of the Town of Wellington exceeded its liabilities (also referred to in
these financial statements as the Town’s Net Position) at the close of 2025 by
$112.7 million, an increase of $2.9 million from 2024 (Governmental Funds -$0.1
million; Proprietary Funds +$3.0 million).
o Current assets across all funds total $35.9 million, including $32.0 million in
pooled cash and investments (Governmental Funds $17.2 million;
Proprietary Funds $14.9 million).
o Capital assets include $142.1 million in net fixed assets such as buildings,
equipment, and road, storm, water, and sewer infrastructure (Governmental
Funds $17.2 million; Proprietary Funds $124.8 million).
o Of the $112.7 million total net position, $81.0 million represents net
investment in capital assets (all fixed assets less accumulated depreciation
and related debt so it is not in a form that is available and spendable to the
Town. Another $25.0 million is classifies as “unrestricted”, consisting of
cash and other current assets, less current liabilities and may be used to
meet the Town’s ongoing obligations to citizens and creditor (Governmental
Funds $10.0 million; Proprietary Funds $14.9 million).

•

The Town retired approximately $2.6 million of long-term debt (excluding
compensated absences) during the fiscal year due to semi-annual and annual
principal payments made on the Town’s outstanding obligations, including
$266,076 in Governmental Funds and $2.4 million in Proprietary Funds (see Note 4).
The 2014 Park Fund Loan was paid in full.

i
Page 58 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
Governmental Funds
•

At the end of the calendar year 2025, fund balance in the General Fund was $8.9
million, an increase of $2.2 million. Revenue exceeded expenditure, including
transfers to the Water and Sewer Funds, by $2.1 million during the year, largely
reflecting the receipt of property tax payments that had been delayed from previous
years.

•

Street Fund revenue exceeded expenditures, including capital outlay, exceeded by
$386,538 in 2025, increasing fund balance to $4.9 million.

•

Park Fund expenditures exceeded revenue by $425,521, including debt service,
decreasing fund balance to $1.6 million.

•

The Conservation Trust Fund reported an increase in fund balance of $524,736 in
2025 and no expenditure, bringing ending fund balance to $1.6 million.

Proprietary Funds
•

The Water Fund operating expenses exceeded operating revenue by $412,713 in
2024. Nonoperating expenses added $14,258, generating a net loss before capital
contributions and transfers of $426,971. With capital contributions and transfers,
including $690,000 from the General Fund, the change in net position was $1.7
million. The net position of the Water Fund for 2025 including a restatement of $2.6
million to the net position for the beginning of year, was $53.7 million.

•

The Sewer Fund had an operating loss of $1.5 million, and a net expense before
capital contributions and transfers of $2.5 million, including $2.3 million in
depreciation and $1.3 million in interest expense. After plant investment fees and a
$330,000 transfer from the General Fund are factored in, the Sewer Fund’s change
in net position in 2025 decreased by $1.8 million. Including a restatement of $1.0
million to the net position for the beginning of year, the net position of the Sewer
Fund end of year was $21.3 million.

•

The Drainage Fund net operating expense in 2025 was $597,014. Including
nonoperating revenues, the fund’s net position decreased by $493,866 to $3.6
million.

ii
Page 59 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis serve as an introduction to the Town of Wellington’s basic
financial statements, which are comprised of three components: (1) government-wide
financial statements, (2) fund financial statements, and (3) notes to the financial
statements. This report also contains other supplementary information that supports the
basic financial statements.
Government-wide financial statements. The government-wide financial statements
provide a broad overview of the Town’s finances using the accrual basis of accounting and
economic resources measurement focus.
Statement of Net Position. The Statement of Net Position presents information on all the
Town of Wellington’s assets, deferred outflows of resources, liabilities, and deferred
inflows of resources with the difference between the categories reported as net position.
Over time, increases or decreases in net position may serve as a useful indicator of
whether the financial position of the Town of Wellington is improving or deteriorating.
Statement of Activities. The Statement of Activities presents information showing how the
Town of Wellington’s net position changed during the fiscal year. All changes in net
position are reported as soon as the underlying event giving rise to the change occurs,
regardless of the timing of related cash flows. Thus, revenues and expenses are reported in
this statement for some items that will only result in cash flows in future fiscal periods
(e.g., uncollected taxes and earned but unused vacation leave).
Both government-wide financial statements distinguish the functions of the Town of
Wellington that are principally supported by taxes and intergovernmental revenues
(governmental activities) from other functions that are intended to recover all or a
significant portion of their costs through user fees and charges (business type activities).
The governmental activities of the Town of Wellington include general government, public
safety, public works, planning, library, parks, and recreation. The business-type activities
of the Town of Wellington include water, sewer, and storm drainage operations.
The government-wide financial statements include only the Town of Wellington itself
(known as the primary government) and can be found on pages 4 and 5 of this report.
Fund financial statements. A fund is a grouping of related accounts that is used to
maintain control over resources that have been segregated for specific activities or
objectives. The Town of Wellington, like other state and local governments, uses fund
accounting to ensure and demonstrate compliance with finance-related legal

iii
Page 60 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
requirements. All funds of the Town of Wellington can be divided into three categories:
governmental funds, proprietary funds, and fiduciary funds.
Governmental funds. Most of the Town’s basic services are reported in governmental
funds, which focus on how money flows into and out of those funds and the balances left
at year-end available for spending. The funds are reported using an accounting method
called modified accrual accounting, which measures cash and all other financial assets
that can readily be converted to cash. The governmental funds statements provide a
detailed short-term view to cash, the governmental fund operations, and the basic
services it provides. These statements help one determine whether there are more or fewer
financial resources that can be spent in the near future to finance the Town’s programs.
The relationship (or differences) between governmental activities (reported in the
Statement of Net Position and the Statement of Activities) and governmental funds are
described in reconciliations on pages 7 and 9. The basic governmental fund financial
statements can be found on pages 6 to 9 of this report.
Proprietary funds. The Town of Wellington currently maintains one type of proprietary fund,
called enterprise funds. Enterprise funds are used to report the same functions presented
as business-type activities in the government-wide financial statements. The Town of
Wellington uses enterprise funds to account for its sewer, water, and storm drainage
operations.
Business-type activities are reported providing the same type of information as the
government-wide financial statements, only in more detail. The business-type financial
statements provide separate information for sewer, water and storm drainage operations,
which are major enterprise funds of the Town of Wellington. The basic proprietary fund
financial statements detailing the business-type activities can be found on pages 10 to 12
of this report.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of
parties outside the Town. Fiduciary funds are not reflected in the government-wide
financial statement because the resources of those funds are not available to support the
Town of Wellington’s own programs. The accounting used for fiduciary funds is much like
that used for proprietary funds. Additional information on the Town’s Fiduciary Fund
(Library Trust Fund) can be found on pages 13 and 14 of this report.
Notes to the financial statements. The notes provide significant additional information
that is essential to a full understanding of the data provided in the government-wide and
fund financial statements. The notes to the financial statements can be found on pages 15
to 27 of this report.

iv
Page 61 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
Other information. In addition to the basic financial statements and accompanying notes,
this report also presents required and certain other supplementary information concerning
the Town of Wellington’s budget comparison statements for the General Fund, non-major
Conservation Trust Fund and the Town’s three major enterprise funds Water, Sewer and
Storm Drainage. The other supplementary information can be found on pages 28 to 39 of
this report.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
A significant portion of the Town’s net position (60.9%) reflects its investment in capital
assets (e.g., land, buildings, machinery, and equipment), less any related outstanding debt
used to acquire those assets, and accumulated depreciation. The Town uses these capital
assets to provide services to citizens; consequently, these assets are not available for
future spending. Although the Town’s investment in its capital assets is reported net of
related debt, it should be noted that the resources needed to repay this debt must be
provided from other sources, since the capital assets themselves cannot be used to
liquidate these liabilities. Unrestricted net position may be used to meet the Town’s
ongoing obligations to citizens and creditors. Below is condensed financial information for
fiscal year 2025 compared with 2024 totals.

v
Page 62 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
Condensed Statement of Net Position
Governmental
Activities

2025
Business-Type
Activities

ASSETS
Current Assets
Capital Assets

$20,177,675
17,276,941

Total Assets

Totals

2024 Totals

$15,686,199
124,832,608

$35,863,874
142,109,549

$41,220,640
142,800,928

37,454,616

140,518,807

177,973,423

184,021,568

-

838

838

838

LIABILITIES
Current Liabilities
Noncurrent Liabilities

1,033,539
289,421

1,553,168
60,323,024

2,586,707
60,612,445

6,404,402
63,080,142

Total Liabilities

1,322,960

61,876,192

63,199,152

69,484,544

DEFERRED INFLOWS
OF FINANCIAL
RESOURCES

2,112,290

-

2,112,290

4,735,627

DEFERRED OUTFLOWS
OF FINANCIAL
RESOURCES

NET POSITION
Net Investment in Capital
Assets
Restricted for:
Emergencies
Other Purposes
Unrestricted

17,276,941

63,720,631

80,997,572

77,313,128

190,000
6,522,167
10,030,258

14,922,822

190,000
6,522,167
24,953,080

190,000
4,378,344
27,920,763

Total Net Position

$34,019,366

$78,643,453

$112,662,819

$109,802,235

The restricted portion of net position (4.2%) represents resources that are subject to
external restrictions on how they may be used, such as street paving, capital construction,
and open space and parks. The remaining balance of unrestricted net position of $27.9
million may be used to meet the Town’s ongoing obligations to citizens and creditors.

vi
Page 63 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
The table and discussion continued below focuses on changes in net position of the
Town’s governmental and business-type activities.
Condensed Statement of Activities
Governmental
Activities

2025
Business-Type
Activities

$702,631

$8,429,510

$9,132,141

$8,770,867

1,304,030

-

1,304,030

272,427

Totals

2024 Totals

REVENUES
Program Revenues
Charges for Services
Operating Grants and
Contributions
Capital Grants and
Contributions
General Revenues
Property Taxes
Sales and Use Taxes
Franchise Taxes
Investment Income
Other
Transfers

-

1,787,660

1,787,660

1,729,737

2,172,859
6,264,314
261,981
558,413
193,683
(1,020,000)

55,200
638,869
1,097
1,020,000

2,228,059
6,264,314
261,981
1,197,282
194,780
-

2,500,439
5,680,113
246,473
1,846,632
215,447
-

Total Revenues and
Transfers

10,437,911

11,932,336

22,370,247

21,262,135

EXPENSES
General Government
Public Safety
Public Works
Parks and Recreation
Water Utility
Wastewater Utility
Stormwater Utility

6,137,314
2,157,923
2,145,436
146,141
-

5,769,864
5,467,467
1,312,535

6,137,314
2,157,923
2,145,436
146,141
5,769,864
5,467,467
1,312,535

6,383,246
2,053,303
2,079,935
337,915
5,474,434
4,511,198
845,584

Total Expenses

10,586,814

12,549,866

23,136,680

21,685,615

(148,903)

(617,530)

(766,433)

(423,480)

34,168,269

75,633,966

109,802,235

110,225,715

Change in Net Position
Net Position, Beginning
of Year
Prior Period
Restatement
Net Position, Beginning
(as restated)

-

3,627,017

3,627,017

-

34,168,269

79,260,983

113,429,252

110,225,715

Net Position, End of Year

$34,019,366

$78,643,453

$112,662,819

$109,802,235

vii
Page 64 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
FINANCIAL ANALYSIS OF THE TOWN’S FUNDS
Governmental funds. The focus of the Town of Wellington’s governmental funds is to
provide information on near-term inflows, outflows, and balances of spendable resources.
Such information is useful in assessing the Town of Wellington’s financing requirements.
Unassigned fund balance may serve as a useful measure of a government’s net resources
available for spending at the end of the fiscal year.
At the end of 2025, the Town of Wellington’s governmental funds (General, Streets, Parks,
and Conservation Trust Funds) reported combined ending fund balances of $17.0 million,
an increase of $2.7 million in the combined governmental fund balances of the previous
year. Approximately 51% of this combined fund balance constitutes unassigned fund
balance, which is available for spending at the government’s discretion. The remainder of
fund balance is otherwise has been restricted to specific purposes (e.g. streets and parks)
as follows:

Restricted
Unassigned

$8,354,315
8,677,531

Total

$17,031,846

GENERAL FUND BUDGETARY HIGHLIGHTS
The General Fund accounts for all the general services provided by the Town. At the end of
2025, the fund balance of the General Fund totaled $8.9 million, an increase of $2.2 million
from the fund balance at the end of 2024. The General Fund’s primary source of revenue is
property and sales taxes and to a lesser degree, fees for franchise agreements and
services such as building permits and plan checking.
Previously delayed, due audited financial statements, property tax revenue was received in
2025, thus coming in over budget estimates for 2025. Sales and use taxes came in nearly
at projected budget estimates of $3.4 million for the year, a shortage of $39,370. These two
revenue sources accounted for 96.5% of all General Fund revenues, which totaled $8.3
million in 2025. Charges for services exceeded estimates for the year, coming in at
$59,754, while investment income came in below estimates at $310,220.
In 2025, expenditures in the General Fund totaled $6.2 million. This is $652,156 under
budgeted expenses in large part due to variances in professional fees in general
government of $165,034 and personnel services of $284,792 in public works.

viii
Page 65 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
Overhead allocation transfers from the Street, Water, Sewer, Drainage, and Park Funds
accounted for administrative services provided by the General Fund. As such, Street,
Water, Sewer, Drainage, and Park Funds allocations for personnel services were reduced
in the 2025 budget.
CAPITAL ASSET ADMINISTRATION
Capital assets. The Town of Wellington’s net investment in capital assets for its
governmental and business type activities as of December 31, 2025 and 2024, amounted
to $142.1 million (net of accumulated depreciation and debt) and $142.8 million,
respectively. This investment in capital assets includes land, buildings and improvements,
machinery and equipment, park facilities, and roads.

Town of Wellington
Capital Assets at Year End
Governmental Activities
2025
2024

Business-Type Activities
2025
2024

$2,073,796

$2,073,796

$8,432,324

$8,432,324

$10,506,120

$10,506,120

1,704,511

1,732,065

-

-

1,704,511

1,732,065

Infrastructure:
Streets and
Improvements:

4,417,612

4,407,322

-

-

4,417,612

4,407,322

8,979,239

9,474,095

-

-

8,979,239

9,474,095

Equipment:
Utility Systems
and Equipment:
Construction in
Progress:

101,783

32,585

-

-

101,783

32,585

-

-

114,189,304

76,006,348

114,189,304

76,006,348

-

-

2,210,980

40,642,393

2,210,980

40,642,393

$17,276,941

$17,719,863

$124,832,608

$125,081,065

$142,109,549

$142,800,928

Land and Water
Rights:
Buildings and
Improvements:

TOTAL

2025

Total

2024

Additional information on the Town’s capital assets can be found on pages 21 and 22 of
this report.

ix
Page 66 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
DEBT ADMINISTRATION
Long-term debt. At the end of 2025, the Town of Wellington had total debt outstanding of
$60.3 million, compared with $62.9 million in 2024 (not including $227,669 in accrued
compensated absences at year end). The Town’s debt represents bonds and loans
secured solely by specified revenue sources, such as Water and Sewer Fund user fees.

Town of Wellington
Outstanding Debt at Year End
Governmental Activities
2025
2024
2014 Park Fund
Loan:
2019 CWRPDA –
Water:

Business-Type Activities
2025
2024

2025

Total

2024

-

$266,076

-

-

-

$266,076

-

-

$17,662,523

$18,772,073

$17,662,523

18,772,073

- Premium:
2022 WWTP – Loan
Payable:

-

-

242,714

342,223

242,714

342,223

-

-

40,088,058

41,056,782

40,088,058

41,056,782

- Premium:

-

-

2,282,071

2,451,828

2,282,071

2,451,828

TOTAL

-

$266,076

$60,275,366

$62,622,906

$60,275,366

$62,888,982

Additional information on the Town’s long-term debt can be found on pages 22 to 25.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
The Annual Budget guides the efficient and effective use of Town resources, focusing on
the highest priorities of the Town’s citizens as represented by the Board of Trustees (the
Board). Through the Budget process, the Board establishes priorities and allocates
resources to meet their goals. With the approval of the 2025 Budget, the Board
appropriated $36.0 million for expenditure in that year (not including transfers), a 45.4%
decrease over the budget in 2024. This amount was made up of $22.6 million for
operations and debt service in all funds and $13.4 million for capital projects. The largest
share of the capital projects budget went to the Cleveland Avenue Improvement project in
the Street Fund, funded largely by grant proceeds.

x
Page 67 of 218

Town of Wellington, Colorado
Management’s Discussion and Analysis
December 31, 2025
CONTACTING THE TOWN’S FINANCIAL MANAGEMENT
This financial report is designed to provide a general overview of the Town of Wellington’s
finances for all those with an interest in the Town’s finances. Questions concerning any of
the information provided in this report or requests for additional financial information
should be addressed to: Town of Wellington Finance Department, 8225 Third Street (PO
Box 127), Wellington, Colorado 80549.

xi
Page 68 of 218

Basic Financial Statements

Page 69 of 218

Town of Wellington, Colorado
Statement of Net Position
December 31, 2025

Governmental
Activities
Assets
Cash and Investments
Property Taxes Receivable
Accounts Receivable
Other Receivables
Cash with Fiscal Agent
Inventory
Capital Assets, Not Being Depreciated
Capital Assets, Net of Accumulated Depreciation

Business-Type
Activities
14,858,847 $
770,284
(10,848)
67,916
10,643,304
114,189,304

32,024,116
2,112,290
861,338
798,214
67,916
12,717,100
129,392,449

37,454,616

140,518,807

177,973,423

-

838

838

887,315
74,470
71,754

788,953
760,715
3,500

1,676,268
74,470
760,715
75,254

180,011
109,410

2,130,352
58,192,672

2,310,363
58,302,082

1,322,960

61,876,192

63,199,152

Deferred Inflows of Resources
Deferred Property Taxes
Unearned Revenue

2,112,290
-

-

2,112,290
-

Deferred Inflows of Resources

2,112,290

-

2,112,290

17,276,941

63,720,631

80,997,572

4,949,287
1,572,880
190,000
10,030,258

14,922,822

4,949,287
1,572,880
190,000
24,953,080

$

Total Assets
Deferred Outflows of Resources
Loss on Debt Refunding, Net of Accumulated Amortization
Liabilities
Accounts Payable
Retainage Payable
Accrued Salaries and Benefits
Accrued Interest Payable
Deposits and Escrows
Noncurrent Liabilities
Due Within One Year
Due in More Than One Year
Total Liabilities

Net Positions
Net Investment in Capital Assets
Restricted for:
Street Paving and Maintenance
Open Space and Parks
Emergencies
Unrestricted
Total Net Position

See Notes to the Financial Statements.

$

17,165,269
2,112,290
91,054
809,062
2,073,796
15,203,145

Totals

34,019,366

$

$

78,643,453

$

112,662,819

4
Page 70 of 218

Town of Wellington, Colorado

Statement of Activities
For the Year Ended December 31, 2025

Functions/Programs
Primary Government
Governmental Activities
General Government
Public Safety
Public Works
Parks and Recreation

Charges for
Services

Expenses

$

6,137,314
2,157,923
2,145,436
146,141

Program Revenues
Operating
Capital
Grants and
Grants and
Contributions
Contributions

332,386
20,360
160,559
189,326

$

$

258,400
536,802
508,828

$

-

Net (Expense) Revenue
and Change in Net Position
Governmental
Activities

$

Business-Type
Activities

(5,546,528) $
(2,137,563)
(1,448,075)
552,013

-

Totals

$

(5,546,528)
(2,137,563)
(1,448,075)
552,013

Total Governmental
Activities

10,586,814

702,631

1,304,030

-

(8,580,153)

-

(8,580,153)

Business-Type Activities
Water Utility
Wastewater Utility
Storm Water Utility

5,769,864
5,467,467
1,312,535

5,104,194
2,609,895
715,421

-

1,448,318
339,342
-

-

782,648
(2,518,230)
(597,114)

782,648
(2,518,230)
(597,114)

12,549,866

8,429,510

-

1,787,660

-

(2,332,696)

(2,332,696)

1,787,660

(8,580,153)

(2,332,696)

(10,912,849)

2,172,859
6,264,314
4,067
116,351
7,097
261,981
558,413
60,139
6,029
(1,020,000)

55,200
638,869
1,097
1,020,000

2,228,059
6,264,314
4,067
116,351
7,097
261,981
1,197,282
60,139
7,126
-

Total
General
Revenues
and Transfers
TOTAL
GENERAL
REVENUES
AND TRANSFERS

8,431,250

1,715,166

10,146,416

Change in Net Position

(148,903)

(617,530)

(766,433)

34,168,269

75,633,966

109,802,235

-

3,627,017

3,627,017

34,168,269

79,260,983

113,429,252

78,643,453

$ 112,662,819

Total Business-Type
Activities
Total Primary Government

$

23,136,680

$

9,132,141

$

1,304,030

$

General Revenues
Property Taxes
Sales and Use Taxes
Other Taxes
Impact Taxes
Cigarette Taxes
Franchise Taxes
Investment Income
Other Revenues
Gain (Loss) on Disposal of Assets
Transfers

Net Position, Beginning of Year, as Previously Stated
Restatement
Net Position, Beginning of Year , as Restated
Net Position, End of Year

See Notes to the Financial Statements.

$

34,019,366

$

5
Page 71 of 218

Town of Wellington, Colorado
Balance Sheet
Governmental Funds
December 31, 2025

General
Assets
Cash and Investments
Property Taxes Receivable
Accounts Receivable
Other Receivable
Total Assets
Liabilities
Accounts Payable
Retainage Payable
Accrued Salaries and Benefits
Deposits and Escrow

Street

(Nonmajor)
Conservation
Trust

Park

Totals

$

9,129,766
2,112,290
14,066
512,216

$

4,986,894
63,900
155,674

$

1,475,729
13,088
141,172

$

1,572,880
-

$

17,165,269
2,112,290
91,054
809,062

$

11,768,338

$

5,206,468

$

1,629,989

$

1,572,880

$

20,177,675

$

597,039
74,470
71,754

$

257,181
-

$

33,095
-

$

-

$

887,315
74,470
71,754

Total Liabilities

743,263

257,181

33,095

-

1,033,539

Deferred Inflows of Resources
Deferred Property Taxes

2,112,290

-

-

-

2,112,290

Deferred Inflows of Resources

2,112,290

-

-

-

2,112,290

Fund Balances
Restricted
Emergencies
Capital Improvements
Open Space
Unrestricted, Unassigned

190,000
45,254
8,677,531

4,949,287
-

1,596,894
-

1,572,880
-

190,000
6,591,435
1,572,880
8,677,531

Total Fund Balances

8,912,785

4,949,287

1,596,894

1,572,880

17,031,846

Total
TOTAL
Liabilities,
LIABILITIES,
Deferred
DEFERRED
Inflows
INFLOWS
of Resources and Fund Balances
$

11,768,338

See Notes to the Financial Statements.

$

5,206,468

$

1,629,989

$

1,572,880

$

20,177,675

6
Page 72 of 218

Town of Wellington, Colorado

Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position
December 31, 2025

Amounts Reported for Governmental Activities in the Statement of Net Position are Different Because:
Total Fund Balances of Governmental Funds

$

Capital assets used in governmental activities are not financial resources and, therefore, are not
reported in governmental funds

17,031,846

17,276,941

Amounts receivable not collected within a short period of time after the year are not reflected as receivables
on the governmental funds statements.

-

Long-term liabilities and related items are not due and payable in the current year and, therefore,
are not reported in governmental funds:
Park Loan Payable
Compensated Absences Payable
Total Net Position of Governmental Activities

See Notes to the Financial Statements.

(289,421)
$

34,019,366

7
Page 73 of 218

Town of Wellington, Colorado

Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the Year Ended December 31, 2025

General
Revenues
Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Fines and Forfeitures
Investment Income
Miscellaneous

$

Total Revenues

Street

8,295,685
388,983
258,400
20,360
59,754
310,220
15,829

$

(Nonmajor)
Conservation
Trust

Park

1,604,526
536,802
160,559
87,695
1,872

$

1,276,106
45,600
143,726
126,590
48,467

$

Totals

508,828
33,908
-

$

11,176,317
1,434,613
464,559
20,360
203,480
558,413
66,168

9,349,231

2,391,454

1,640,489

542,736

13,923,910

3,005,667
2,157,923
1,093,169
12,465
(107,071)

1,400,660
604,256

1,664,174
154,795

-

3,005,667
2,157,923
2,493,829
1,676,639
651,980

-

-

244,173
2,868

-

244,173
2,868

Total Expenditures

6,162,153

2,004,916

2,066,010

-

10,233,079

Excess of Revenues Over
(Under) Expenditures

3,187,078

386,538

(425,521)

542,736

3,690,831

Other Financing Sources (Uses)
Transfers Out

(1,020,000)

-

-

-

(1,020,000)

(1,020,000)

-

-

-

(1,020,000)

Net Change in Fund Balances

2,167,078

386,538

(425,521)

542,736

2,670,831

Fund Balances, Beginning of Year

6,745,707

4,562,749

2,022,415

1,030,144

14,361,015

Expenditures
Current
General Government
Public Safety
Public Works
Parks and Recreation
Capital Outlay
Debt Service
Principal
Interest and Fees

Total Other Financing Sources (Uses)

Fund Balances, End of Year

$

See Notes to the Financial Statements.

8,912,785

$

4,949,287

$

1,596,894

$

1,572,880

$

17,031,846

8
Page 74 of 218

Town of Wellington, Colorado

Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities
Governmental Funds
For the Year Ended December 31, 2025
Amounts Reported for Governmental Activities in the Statement of Activities are Different Because:
Net Change in Fund Balances of Governmental Funds

$

2,670,831

Capital outlays to purchase or construct capital assets are reported in governmental funds as expenditures.
However, for governmental activities those costs are capitalized in the statement of net position and are
allocated over their estimated useful lives as annual depreciation expense in the statement of activities.
Capital Outlay
Disposal of Capital Assets
Depreciation Expense

729,270
(137,071)
(1,035,121)

Amounts receivable not collected within a short period of time after the year are not reflected as revenue
on the governmental funds statements.

(2,465,999)

Repayments of debt principal are expenditures in governmental funds, but the repayments reduce long-term liabilities
in the statement of net position and do not affect the statement of activities.
Park Loan Payable

266,076

Some expenses reported in the statement of activities do not require the use of current financial resources
and, therefore, are not reported as expenditures in governmental funds.
Accrued Interest Payable

(176,889)

Change in Net Position of Governmental Activities

See Notes to the Financial Statements.

$

(148,903)

9
Page 75 of 218

Town of Wellington, Colorado
Statement of Net Position
Proprietary Funds
December 31, 2025

Water
Assets
Current Assets
Cash and Investments
Accounts Receivable
Cash with Fiscal Agent
Due To/From Other Funds
Inventory
Total Current Assets

Sewer

Totals

1,353,815 $
184,057
1,882,179
(1,882,179)
13,194
1,551,066

1,686,697
69,829
1,756,526

8,584,247
48,927,163
57,511,410

1,978,569
62,984,767
64,963,336

80,488
2,277,374
2,357,862

10,643,304
114,189,304
124,832,608

71,772,196

66,514,402

4,114,388

142,400,986

838

-

-

838

Liabilities
Current Liabilities
Accounts Payable
Retainage Payable
Deposits and Escrow
Accrued Interest Payable
Current Portion of Noncurrent Liabilities
Total Current Liabilities

3,500
154,212
1,129,785
1,287,497

2,205,155
606,503
1,000,567
3,812,225

465,977
465,977

2,671,132
3,500
760,715
2,130,352
5,565,699

Noncurrent Liabilities
Accrued Compensated Absences
Bonds Payable
Total Noncurrent Liabilities

14,808
16,775,452
16,790,260

18,744
41,369,562
41,388,306

14,106
14,106

47,658
58,145,014
58,192,672

18,077,757

45,200,531

480,083

63,758,371

Deferred Inflows of Resources
Unearned Revenue

-

-

-

-

Net Position
Net Investment in Capital Assets
Restricted
Unrestricted

39,591,365
9,603,123
4,500,789

22,251,487
(937,616)

1,877,779
481,063
1,275,463

63,720,631
10,084,186
4,838,636

$

Noncurrent Assets
Capital Assets, Not Being Depreciated
Capital Assets, Net of Accumulated Depreciation
Total Noncurrent Assets
Total Assets
Deferred Outflows of Resources
Loss on Debt Refunding,
Net of Accumulated Amortization

Total Liabilities

Total Net Position

See Notes to the Financial Statements.

$

11,818,335
505,550
1,882,179
54,722
14,260,786

Drainage

53,695,277

$

$

21,313,871

$

3,634,305

$

$

14,858,847
759,436
1,882,179
67,916
17,568,378

78,643,453

10
Page 76 of 218

Town of Wellington, Colorado

Statement of Revenues, Expenses and Changes in Net Position
Proprietary Funds
For the Year Ended December 31, 2025

Water
Operating Revenues
Charges for Services

$

5,104,194

Sewer
$

2,609,895

Drainage
$

Totals

715,521

$

8,429,610

Total Operating Revenues

5,104,194

2,609,895

715,521

8,429,610

Operating Expenses
Management Fees
Personnel Service
Operations and Maintenance
Capital Outlay
Depreciation

1,151,608
448,394
1,536,048
376,527
2,004,330

422,243
1,379,216
45,789
2,289,051

122,846
975,303
93,534
120,852

1,151,608
993,483
3,890,567
515,850
4,414,233

Total Operating Expenses

5,516,907

4,136,299

1,312,535

10,965,741

Net Operating Income

(412,713)

(1,526,404)

(597,014)

(2,536,131)

237,917
(252,957)
782

353,004
(1,331,168)
215

55,200
47,948
-

55,200
638,869
(1,584,125)
997

Total Nonoperating Revenues (Expenses)

(14,258)

(977,949)

103,148

(889,059)

Net Income Before Capital Contributions
and Transfers

(426,971)

(2,504,353)

(493,866)

(3,425,190)

Capital Contributions and Transfers
Plant Investment Fees
Cash in Lieu of Fees
Transfers In

385,480
1,062,838
690,000

339,342
330,000

-

724,822
1,062,838
1,020,000

Change in Net Position

1,711,347

(1,835,011)

(493,866)

(617,530)

Net Position, Beginning of Year , as Originally Stated

49,360,593

22,145,202

4,128,171

75,633,966

Restatement

2,623,337

1,003,680

-

3,627,017

Net Position, Beginning of Year , as Restated

51,983,930

23,148,882

4,128,171

79,260,983

Nonoperating Revenues (Expenses)
Tax Revenue and Impact Fees
Loan Proceeds
Investment Income
Interest Expense
Gain (Loss) on Disposal of Assets

Net Position, End of Year

See Notes to the Financial Statements.

$

53,695,277

$

21,313,871

$

3,634,305

$

78,643,453

11
Page 77 of 218

Town of Wellington, Colorado

Statement of Cash Flows
Proprietary Funds
For the Year Ended December 31, 2025

Water

Sewer

8,397,800 $
(491,795)
(3,037,192)

4,791,320 $
(560,805)
(3,499,659)

716,485 $
5,302
(727,972)

13,905,605
(1,047,298)
(7,264,823)

4,868,813

730,856

(6,185)

5,593,484

690,000

330,000

-

1,020,000

690,000

330,000

-

1,020,000

(3,344,408)
(1,485)
385,480
1,062,838
(53,983)
(939,793)
(252,957)

1,002,086
3,344,408
339,342
(4,263,529)
(968,724)
(1,500,925)

55,200
-

1,057,286
(1,485)
724,822
1,062,838
(4,317,512)
(1,908,517)
(1,753,882)

(3,144,308)

(2,047,342)

55,200

(5,136,450)

(31,349)
782

353,004
215

47,948
-

369,603
997

(30,567)

353,219

47,948

370,600

Net Increase In Cash

2,383,938

(633,267)

96,963

1,847,634

Cash, Beginning of Year

9,434,397

1,987,082

1,589,734

13,011,213

Cash Flows From Operating Activities
Cash Received from Customers
Cash Payments to Employees
Cash Payments to Vendors and Suppliers

$

Net Cash Provided by Operating Activities
Cash Flows From Noncapital Financing Activities
Transfers to Other Funds, Net
Net Cash Used in Noncapital
Financing Activities
Cash Flows From Capital and Related
Financing Activities
Proceeds from Fiscal Agent
Payments to / from Other Funds
Intergovernmental Receipts
Plant Investment Fees
Cash Received in Lieu of Fees
Purchase of Capital Assets
Debt Principal Payments
Debt Interest Payments
Net Cash Provided by (Used in) Capital and
Related Financing Activities
Cash Flows From Investing Activities
Issuance Proceeds
Interest Received
Gain/Loss
Net Cash Provided by (Used in) Capital and
Related Financing Activities

Cash, End of Year

Reconciliation of Net Operating Income to Net
Cash Provided by (Used in) Operating Activities
Net Operating Income
Adjustments to Reconcile Net Operating Income to
Net Cash Provided by (Used in) Operating Activities
Depreciation
Changes in Assets and Liabilities
Accounts Receivable
Accounts Payable and Accrued Expenses
Compensated Absences
Net Cash Provided by (Used in) Operating Activities

See Notes to the Financial Statements.

$

$

$

11,818,335

$

1,353,815

Drainage

$

Totals

1,686,697

$

14,858,847

(412,713) $

(1,526,404) $

(597,014) $

(2,536,131)

2,004,330

2,289,051

120,852

4,414,233

3,293,606
(16,410)

2,181,425
(2,192,665)
(20,551)

964
463,711
5,302

5,475,995
(1,728,954)
(31,659)

4,868,813

$

730,856

$

(6,185) $

5,593,484

12
Page 78 of 218

Town of Wellington, Colorado
Statement of Net Position
Fiduciary Funds
December 31, 2025

Library
Custodial
Trust
Assets
Cash and Investments

$

595,980

$

595,980

Net Position
Restricted Net Position

$

595,980

Total Net Position

$

595,980

Total Assets

See Notes to the Financial Statements.

13
Page 79 of 218

Town of Wellington, Colorado

Statement of Changes in Net Position
Fiduciary Funds
For the Year Ended December 31, 2025

Library
Custodial
Trust
Revenues
Impact Fees
Investment Earnings

$

Total Revenues

7,000
21,225
28,225

Net Change in Fund Balances

28,225

Fund Balances, Beginning of Year

567,755

Fund Balances, End of Year

See Notes to the Financial Statements.

$

595,980

14
Page 80 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 1:

Summary of Significant Accounting Policies

The Town of Wellington, Colorado (the Town) was founded on November 10, 1905 as a statutory
town. The Town’s major operations include general government, public safety, public works,
parks and recreation, economic development, and the library.
The financial statements of the Town have been prepared in conformity with generally accepted
accounting principles (GAAP) as applicable to governmental entities. The Governmental
Accounting Standards Board (GASB) is the accepted standard-setting body for establishing
governmental accounting and financial reporting principles. The more significant of the Town’s
accounting policies are described below.
Reporting Entity
The financial reporting entity consists of the Town, organizations for which the Town is financially
accountable and organizations that raise and hold economic resources for the direct benefit of
the Town. All funds, organizations, institutions, agencies, departments, and offices that are not
legally separate are part of the Town. Legally separate organizations for which the Town is
financially accountable are considered part of the reporting entity. Financial accountability exists
if the Town appoints a voting majority of the organization’s governing board and is able to impose
its will on the organization, or if there is a potential for the organization to provide benefits to, or
impose financial burdens on, the Town.
Based on the application of this criteria, the Town does not include additional organizations in its
reporting entity.
Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement
of activities) report information on all activities of the Town. For the most part, the effect of
interfund activity has been removed from these statements. Exceptions to this general rule are
charges for interfund services that are reasonably equivalent to the services provided.
Governmental activities, which normally are supported by taxes and intergovernmental revenues,
are reported separately from business-type activities, which rely to a significant extent on fees
and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of the given
function or segment are offset by program revenues. Direct expenses are those that are clearly
identifiable with a specific function or segment. Program revenues include 1) charges to
customers or applicants who purchase, use, or directly benefit from goods, services, or privileges
provided by a given function or segment and 2) grants and contributions that are restricted to
meeting the operational or capital requirements of a particular function or segment. Taxes and
other items not properly included among program revenues are reported instead as general
revenues. Internally dedicated resources are reported as general revenues rather than as
program revenues.

15
Page 81 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 1:

Summary of Significant Accounting Policies (Continued)

Measurement Focus, Basis of Accounting, and Financial Statement Presentation
Separate financial statements are provided for governmental funds and proprietary funds. Major
individual funds are reported as separate columns in the fund financial statements.
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund financial
statements. Revenues are recorded when earned and expenses are recorded when the liability
is incurred, regardless of the timing of related cash flows. Property taxes are recognized as
revenues in the year for which they are levied. Grants and similar items are recognized as
revenue as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as
soon as they are both measurable and available. Revenues are considered to be available when
they are collected within the current year or soon enough thereafter to pay liabilities of the current
year. For this purpose, the Town considers revenues to be available if they are collected within
60 days of the end of the current year.
Taxes, intergovernmental revenues, and interest associated with the current year are considered
to be susceptible to accrual and so have been recognized as revenues of the current year. All
other revenues are considered measurable and available only when cash is received by the Town.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
However, debt service expenditures, as well as expenditures related to compensated absences,
are recorded only when payment is due.
Proprietary funds distinguish operating revenues and expenses from nonoperating items.
Operating revenues and expenses generally result from providing services and producing and
delivering goods in connection with a fund’s principal ongoing operations. Operating expenses
for enterprise funds include the cost of sales and services, administrative expenses, and
depreciation on capital assets. All revenues and expenses not meeting this definition are reported
as nonoperating revenues and expenses.
When both restricted and unrestricted resources are available for a specific use, it is the Town’s
practice to use restricted resources first, then unrestricted resources as they are needed.
In the fund financial statements, the Town reports the following major governmental funds:
The General Fund is the Town’s primary operating fund. It accounts for all financial
resources of the Town, except those accounted for in another fund.

16
Page 82 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 1:

Summary of Significant Accounting Policies (Continued)

Measurement Focus, Basis of Accounting, and Financial Statement Presentation
(Continued)

The Street Fund is a special revenue fund. It accounts for motor vehicle ownership taxes,
motor vehicle registration taxes and highway user taxes. In addition, this fund accounts
for impact fees relating to new construction from building permits. Amounts collected are
disbursed for the maintenance of the Town’s streets and alleys.
The Park Fund is a special revenue fund. It accounts for sales taxes, use taxes, motor
vehicle use taxes, and open space sales taxes. In addition, this fund accounts for impact
fees relating to new construction from building permits. Amounts collected are disbursed
for the maintenance of the Town’s parks and open spaces.
In addition, the Town reports the following major proprietary funds:
The Water Fund accounts for the financial activities associated with the provision of water
services to the Town residents.
The Sewer Fund accounts for the financial activities associated with the operation and
maintenance of the sewer system.
Assets, Liabilities and Net Position/Fund Balances
Cash Equivalents - For purposes of the statement of cash flows, cash equivalents include
investment with original maturities of three months or less.
Receivables - Receivables are reported at their gross value and, where appropriate, are reduced
by the estimated portion that is expected to be uncollectible.
Prepaid Expenses - Certain payments to vendors reflect costs applicable to future years and are
reported as prepaid expenses using the consumption method.
Capital Assets - Capital assets, which include land, buildings, utility systems, equipment, and all
infrastructure owned by the Town, are reported in the applicable governmental or business-type
activities columns in the government-wide financial statements and the proprietary funds in the
fund financial statements. Capital assets are defined by the Town as assets with an initial,
individual cost of $5,000 or more and an estimated useful life in excess of one year. Such assets
are recorded at historical cost or estimated historical cost if purchased or constructed. Donated
capital assets are recorded at the acquisition value on the date of donation. The costs of normal
maintenance and repairs that do not add to the value of the assets or materially extend asset lives
are not capitalized.

17
Page 83 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 1:

Summary of Significant Accounting Policies (Continued)

Assets, Liabilities and Net Position/Fund Balances (Continued)
Capital assets are depreciated using the straight-line method over the following estimated useful
lives.
Buildings and Improvements
Improvements Other than Buildings
Infrastructure
Machinery and Equipment
Utility Systems

10 - 40 years
5 - 50 years
20 - 40 years
5 - 20 years
50 years

Deferred Inflows of Resources - Property taxes earned but levied for a subsequent year are
reported as deferred inflows of resources in the financial statements.
Compensated Absences - Employees of the Town are allowed to accumulate unused vacation
and sick leave up to a maximum based on years of service. Upon termination of employment
from the Town, employees with at least ten years of service will be paid for one-third of their
accumulated sick leave up to a maximum of 320 hours, and for all accumulated vacation leave
up to a maximum of 240 hours, at their current pay rate.
A liability for these compensated absences is reported when earned in the proprietary funds and
when due in the governmental funds. A long-term liability has been reported in the governmentwide financial statement for the accrued compensated absences.
Long-Term Debt - In the government-wide financial statements and the proprietary funds in the
fund financial statements, long-term debt and other long-term obligations are reported as
liabilities. Debt premiums, discounts and accounting losses resulting from debt refunding’s are
deferred and amortized over the life of the debt using the straight-line method. In the
governmental fund financial statements, the face amount of debt issued is reported as other
financing sources. Premiums received on debt issuances are reported as other financing sources
while discounts are reported as other financing uses.
Debt issuance costs, whether or not withheld from the debt proceeds, are reported as current
expenses or expenditures.
Net Position/Fund Balances - In the government-wide and fund financial statements, net position
and fund balances are restricted when constraints placed on the use of resources are externally
imposed. In the fund financial statements, governmental funds report committed fund balances
when the Board of Trustees approves an ordinance that places constraints on the use of
resources for a specific purpose. Assigned fund balances arise from an informal action of the
Board of Trustees.
The Town has not established a formal policy for its use of restricted and unrestricted fund
balances. However, if both restricted and unrestricted fund balances are available for a specific
purpose, the Town uses restricted fund balances first, followed by committed, assigned, and
unassigned balances.
18
Page 84 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 1:

Summary of Significant Accounting Policies (Continued)

Property Taxes
Property taxes attach as an enforceable lien on property on January 1, are levied the following
December, and collected in the subsequent calendar year. Taxes are payable in full on April 30
or in two installments on February 28 and June 15. The County Treasurer’s Office collects
property taxes and remits to the Town on a monthly basis. Since property tax revenues are
collected in arrears during the succeeding year, receivables and corresponding deferred inflows
of resources are reported at year end.
Subsequent Events
We have evaluated subsequent events through August 20, 2026.
statements were available to be issued.

Note 2:

The date the financial

Cash and Investments

A summary of cash at December 31, 2025, follows:
Total
Petty Cash
Cash in Bank
Cash Held in COLOTRUST

$

500
7,629,435
24,990,161

Total

$

32,620,096

Cash Deposits
The Colorado Public Deposit Protection Act (PDPA) requires all local government entities to
deposit cash in eligible public depositories. Eligibility is determined by State regulations.
Amounts on deposit in excess of federal insurance levels must be collateralized by eligible
collateral as determined by the PDPA. The PDPA allows the financial institution to create a single
collateral pool for all public funds held. The pool is to be maintained by another institution or held
in trust for all uninsured public deposits as a group. The market value of the collateral must be at
least equal to 102% of the uninsured deposits. At December 31, 2025, the Town had bank
deposits of $7,615,621 collateralized with securities held by the financial institution’s agent but
not in the Town’s name.

19
Page 85 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 2:

Cash and Investments (Continued)

Investments
The Town is required to comply with State statutes which specify investment instruments meeting
defined rating, maturity, and concentration risk criteria in which the Town may invest, which
include the following. State statutes do not address custodial risk.
•
•
•
•
•
•
•
•
•

Obligations of the United States and certain U.S. Agency securities
Certain international agency securities
General obligation and revenue bonds of U.S. local government entities
Bankers’ acceptances of certain banks
Commercial paper
Local government investment pools
Written repurchase agreements collateralized by certain authorized securities
Certain money market funds
Guaranteed investment contracts (GICs)

Interest Rate Risk - State statutes generally limit the maturity of investment securities to five years
from the date of purchase unless the governing board authorizes the investment for a period in
excess of five years.
Credit Risk - State statutes limit certain investments to those with specified ratings from nationally
recognized statistical rating organizations, depending on the type of investment.
Concentration of Credit Risk - State statutes do not limit the amount the Town may invest in one
issuer of investment securities, except for corporate securities.
Local Government Investment Pools - At December 31, 2025, the Town had $24,990,161
invested in the Colorado Liquid Asset Trust (COLOTRUST). The pool is an investment vehicle
established for local government entities in Colorado to pool surplus funds. The Colorado Division
of Securities administers and enforces the requirements of creating and operating the pools. The
pools operate in conformity with the Securities and Exchange Commission’s Rule 2a-7. The pool
is measured at the net asset value per share, with each share valued at $1. The pool is rated
AAAm by Standard and Poor’s. Investments of the pool are limited to those allowed by State
statutes. A designated custodial bank provides safekeeping and depository services in
connection with the direct investment and withdrawal functions. The custodian’s internal records
identify the investments owned by the participating governments.

20
Page 86 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 3:

Capital Assets

Capital asset activity for governmental activities for the year ended December 31, 2025, is
summarized below.
Balance
12/31/24
Governmental Activities
Capital Assets, Not Being Depreciated
Land and Water Rights

$

2,073,796

Additions

$

Transfers
-

$

Balance
12/31/25

Deletions
-

-

$

$

2,073,796

Total Capital Assets, Not Being Depreciated

2,073,796

-

-

-

2,073,796

Capital Assets, Being Depreciated
Buildings and Improvements
Infrastructure
Streets and Improvements
Equipment

2,165,670
6,948,848
25,956,083
606,297

232,510
393,471
103,289

-

(137,071)
-

2,165,670
7,181,358
26,212,483
709,586

Total Capital Assets, Being Depreciated

35,676,898

729,270

-

(137,071)

36,269,097

Less Accumulated Depreciation
Buildings and Improvements
Infrastructure
Streets and Improvements
Equipment

(433,605)
(2,541,526)
(16,481,988)
(573,712)

(27,554)
(222,220)
(751,256)
(34,091)

-

-

(461,159)
(2,763,746)
(17,233,244)
(607,803)

Total Accumulated Depreciation

(20,030,831)

(1,035,121)

-

-

(21,065,952)

Total Capital Assets, Being Depreciated, Net

15,646,067

(305,851)

-

(137,071)

15,203,145

(305,851) $

-

(137,071) $

17,276,941

Governmental Activities Capital Assets, Net

$

17,719,863

$

$

Depreciation expense was charged to programs of the Town as follows:
Governmental Activities
Public Safety
Public Works
Parks and Recreation
Total

$

$

Total
44,791
751,256
239,074
1,035,121

21
Page 87 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 3:

Capital Assets (Continued)

Capital asset activity for business-type activities for the year ended December 31, 2025, is
summarized below.
Balance
12/31/24
Business-Type Activities
Capital Assets, Not Being Depreciated
Land and Water Rights
Construction in Progress

$

Additions

8,432,324
40,642,393

$

Transfers

3,899,605

$

Balance
12/31/25

Deletions

- $
(42,179,284)

- $
(151,734)

8,432,324
2,210,980

Total Capital Assets, Not Being Depreciated

49,074,717

3,899,605

(42,179,284)

(151,734)

10,643,304

Capital Assets, Being Depreciated
Utilities Systems
Machinery and Equipment

98,000,095
2,653,861

417,905
-

42,179,284
-

-

140,597,284
2,653,861

Total Capital Assets, Being Depreciated

100,653,956

417,905

42,179,284

-

143,251,145

Less Accumulated Depreciation
Utilities Systems
Machinery and Equipment

(22,749,230)
(1,898,378)

(4,251,512)
(162,721)

-

-

(27,000,742)
(2,061,099)

Total Accumulated Depreciation

(24,647,608)

(4,414,233)

-

-

(29,061,841)

Total Capital Assets, Being Depreciated, Net

76,006,348

(3,996,328)

42,179,284

-

114,189,304

Business-Type Activities Capital Assets, Net

$ 125,081,065

$

(96,723) $

-

$

(151,734) $ 124,832,608

Depreciation expense was charged to various business-type activities of the Town as follows:
Business-Type Activities
Water
Sewer
Drainage

$

Total

Note 4:

Total
2,004,330
2,289,051
120,852

$

4,414,233

Long-Term Debt

Governmental Activities
Following is a summary of long-term debt transactions of the governmental activities for the year
ended December 31, 2025:
Balance
12/31/24

Additions

Payments

Balance
12/31/25

Due Within
One Year

Governmental Activities
2014 Park Fund Loan
Compensated Absences

$

266,076
112,532

$

176,889

$

(266,076) $
-

289,421

$

180,011

Total

$

378,608

$

176,889

$

(266,076) $

289,421

$

180,011

22
Page 88 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 4:

Long-Term Debt (Continued)

Governmental Activities (Continued)
In 2014, the Town borrowed $2,400,000 from First National Bank, with monthly principal and
interest payments beginning in 2016 and maturing in 2029. The loan required monthly payments
of $22,455 with interest fixed at 2.31%. The Park Fund was required to maintain a coverage ratio
of 1.25% of the required debt service. During the year ended December 31, 2025, the Town
repaid the remaining balance of the loan.
Compensated absences are expected to be liquidated primarily with revenues of the General
Funds.
Business-Type Activities
Following are the changes in long-term debt of the business-type activities for the year ended
December 31, 2025:
Balance
12/31/24
Business-Type Activities
2019 CWRPDA - Water
Premium
2022 WWTP Loan Payable
Premium
Compensated Absences
Total

Additions

Payments

Balance
12/31/25

Due Within
One Year

$

18,772,073
342,223
41,056,782
2,451,828
79,317

$

-

$

(1,109,550) $
(99,509)
(968,724)
(169,757)
(31,659)

17,662,523
242,714
40,088,058
2,282,071
47,658

$

1,129,785
1,000,567
-

$

62,702,223

$

-

$

(2,379,199) $

60,323,024

$

2,130,352

1984 General Obligation Water Bond
During 1984, the Town entered into a General Obligation (GO) water bond in the amount of
$500,000. The bond is due in escalating installments and matures on December 1, 2023. Interest
is fixed at 5.0%. The bond was paid in full during 2023.

23
Page 89 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 4:

Long-Term Debt (Continued)

Business-Type Activities (Continued)
2019 Colorado Water Resource and Power Development Authority (CWRPDA) Note Payable
In 2019, the Town entered into a loan payable with the Colorado Water Resource and Power
Development Authority. The 20-year loan requires varying semi-annual principal and interest
payments, with interest ranging from 3.0% to 5.0%, through August 1, 2039. The loan is a special
revenue obligation of the Water Fund payable from water rates, fees, standby charges, and
charges from the use and operation of the system and from such other funds legally available
after the payment of operation and maintenance expenses of the system. As of December 31,
2022, the Town had remaining funds of $21,662,025 to be received and is reflected as cash held
with fiscal agent in the accompanying financial statements.
Annual debt service requirements for the outstanding bond at December 31, 2025, were as
follows.
Year Ended December 31,
2026
2027
2028
2029
2030
2031-2035
2036-2039
Total

$

$

Principal
1,129,785
1,148,102
1,168,578
1,183,462
1,195,304
6,274,647
5,562,645
17,662,523

$

$

Interest
141,050
122,550
105,050
88,550
73,300
221,900
53,250
805,650

$

$

Total
1,270,835
1,270,652
1,273,628
1,272,012
1,268,604
6,496,547
5,615,895
18,468,173

2022 Wastewater Treatment Plant (WWTP)
In 2022, the Town entered into a loan payable with the Colorado Water Resource and Power
Development Authority (CWRPDA). The 30-year loan requires varying semi-annual principal and
interest payments, with interest ranging from 2.0% to 2.5%, through August 1, 2052. The loan is
a special revenue obligation of the Sewer Fund payable from sewer rates, fees, standby charges,
and charges from the use and operation of the system and from such other funds legally available
after the payment of operation and maintenance expenses of the system. As of December 31,
2022, the Town had remaining funds of $21,662,025 to be received and is reflected as cash held
with fiscal agent in the accompanying financial statements.

24
Page 90 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 4:

Long-Term Debt (Continued)

Business-Type Activities (Continued)
Annual debt service requirements for the outstanding bond at December 31, 2025, were as follows.
Year Ended December 31,
2026
2027
2028
2029
2030
2031-2035
2036-2040
2041-2045
2046-2050
2051-2052

$

Total

Note 5:

$

Principal
1,000,567
1,028,709
1,065,269
1,094,128
1,130,941
6,169,619
7,090,147
8,040,981
9,146,648
4,321,049
40,088,058

$

$

Interest
1,002,750
971,000
938,750
905,750
872,250
3,836,750
2,918,000
1,961,500
1,016,750
134,250
14,557,750

$

$

Total
2,003,317
1,999,709
2,004,019
1,999,878
2,003,191
10,006,369
10,008,147
10,002,481
10,163,398
4,455,299
54,645,808

Interfund Transactions

Interfund transfers for the year ended December 31, 2025, were comprised of the following:
Transfers In
Water Fund
Sewer Fund
Total

Transfers Out
General Fund
General Fund

$

Amount
690,000
330,000

$

1,020,000

During 2022, the Board of Trustees authorized an annual transfer of funds between the General
Fund and the Water and Sewer Funds. The purpose of the transfer is to support the operations of
those funds.

Note 6:

Risk Management

Public Entity Risk Pool
The Town is exposed to various risks of loss related to torts; theft of, damage to, and destruction
of assets; errors and omissions; injuries to employees; and natural disasters. For these risks of
loss, the Town participates in the Colorado Intergovernmental Risk Sharing Agency (CIRSA), a
separate and independent governmental and legal entity formed by intergovernmental agreement
by member municipalities pursuant to the provisions of 24-10-115.5, Colorado Revised Statutes,
and the Colorado Constitution, Article XIV, Section 18(2).
The purposes of CIRSA are to provide members with defined liability, property, and workers
compensation coverages and to assist members to prevent and reduce losses and injuries to
municipal property and to persons or property which might result in claims being made against
members of CIRSA, their employees and officers.

25
Page 91 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 6:

Risk Management (Continued)

It is the intent of the members of CIRSA to create an entity in perpetuity which will administer and
use funds contributed by the members to defend and indemnify, in accordance with the bylaws,
any member of CIRSA against stated liability of loss, to the limit of the financial resources of
CIRSA. It is also the intent of the members to have CIRSA provide continuing stability and
availability of needed coverages at reasonable costs. All income and assets of CIRSA shall be
at all times dedicated to the exclusive benefit of its members.

Note 7:

Retirement Commitments

Defined Contribution Retirement Plan
The Town contributes to a single-employer defined contribution retirement plan on behalf of its
employees. All employees are enrolled in the Plan upon hire. The Town is required to contribute
at least 4% of each employee’s compensation. The Town may contribute up to 6% of each
employee’s compensation based on the employee’s tenure and/or the employee’s optional
additional contributions. No employee contributions are required. Employees become vested in
the Town’s contributions at 25% annually after one year of service. Employees become fully
vested after four years of service. The contribution requirements of the Town and eligible
employees are established and may be amended by the Board of Trustees. For the year ended
December 31, 2025, the Town contributed $277,554 to the Plan, equal to the required
contributions.

Note 8:

Commitments and Contingencies

Litigation
The Town is from time to time involved in various threatened and pending litigation. However,
the outcome of this litigation cannot be determined at this time.
TABOR Amendment
In November 1992, Colorado voters passed the TABOR Amendment to the State Constitution
which limits state and local government taxing powers and imposes spending limitations. The
Town is subject to the TABOR Amendment. Fiscal year 1992 provides the basis for limits in future
years, to which may be applied allowable increases for inflation and property valuation. Revenue
received in excess of the limitations may be required to be refunded unless the Town’s electorate
vote to retain the revenue. The TABOR Amendment is subject to many interpretations, but the
Town believes it is in substantial compliance with the Amendment.
In November 1994, voters permitted the Town, without increasing or adding any taxes of any kind,
to collect, retain or expend revenues generated from all sources during 1994 and each
subsequent year for trails, parks, and open space, storm water facilities and drainage, street, curb
and sidewalk construction, repair and maintenance, police services, and for other basic municipal
services and lawful purposes, without limitation.
26
Page 92 of 218

Town of Wellington, Colorado
Notes to Financial Statements
December 31, 2025
Note 8:

Commitments and Contingencies (Continued)

The Town has established an emergency reserve, representing 3% of qualifying expenditures, as
required by the Amendment. At December 31, 2025, the emergency reserve was reported as
restricted fund balance in the General Fund, in the amount of $190,000.

Note 9:

Restatement

The 2024 fund balances have been restated for the correction of errors reported in the 2024
financial statements as follows:
In 2024, the Water Fund reported $2,633,337 in deferred revenue in relation to the American
Rescue Plan Act (ARPA), which should have been reported as earned revenue.
In 2024 and prior, the Sewer Fund did not properly report the investment earnings totaling
$1,003,680 from the bond funds held in trust, which should have been reported as revenue as
the investment earnings were earned.
The effect of these restatements was to increase the reported Net Position of the Water Fund and
the Sewer Fund by $2,633,337 and $1,003,680, respectively.

27
Page 93 of 218

Required Supplementary Information

Page 94 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
General Fund
For the Year Ended December 31, 2025

Original
Budget
Revenues
Taxes
Property Taxes
Sales and Use Taxes
Cigarette Taxes
Severance Taxes
Franchise Taxes
Other Taxes
Total Taxes

$

2,112,290
3,423,052
6,484
25,000
218,801
5,885
5,791,512

Final
Budget

$

2,112,290
3,423,052
6,484
25,000
218,801
5,885
5,791,512

Variance
Positive
(Negative)

Actual

$

4,638,858
3,383,682
7,097
14,930
261,981
4,067
8,310,615

$

2,526,568
(39,370)
613
(10,070)
43,180
(1,818)
2,519,103

Licenses and Permits
Liquor Licenses
Building Permits
Business Licenses
Other
Total Licenses and Permits

542,000
20,000
2,400
564,400

542,000
20,000
2,400
564,400

3,582
339,632
37,500
8,269
388,983

3,582
(202,368)
17,500
5,869
(175,417)

Intergovernmental
Other Intergovernmental
Total Intergovernmental

85,700
85,700

85,700
85,700

243,470
243,470

157,770
157,770

Charges for Services
Recreation/Community Center
Sales of Goods
Other Charges for Services
Total Charges for Services

8,000
9,500
32,120
49,620

8,000
9,500
32,120
49,620

10,725
5,812
43,217
59,754

2,725
(3,688)
11,097
10,134

Fines and Forfeitures

20,000

20,000

20,360

360

Investment Income

316,500

316,500

310,220

(6,280)

6,000

6,000

15,829

9,829

6,833,732

6,833,732

9,349,231

2,515,499

Other Revenue
Total Revenues

(Continued)

See Accompanying Independent Auditor's Report.

28
Page 95 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
General Fund
For the Year Ended December 31, 2025
(Continued)

Variance
Positive
(Negative)

Original
Budget

Final
Budget

Actual

3,239,135 $
246,240
596,980
92,193
53,670
158,600
59,180
40,000
4,875
649,402
(1,946,437)
3,193,838

3,219,635 $
246,240
596,980
111,693
53,670
158,600
59,180
40,000
4,875
649,402
(1,946,437)
3,193,838

3,059,752 $
276,047
431,946
189,357
43,329
127,526
33,171
40,000
759
469,124
(1,665,344)
3,005,667

Public Safety
Personnel Services
Repairs and Maintenance
Total Public Safety

2,159,717
2,159,717

2,159,717
2,159,717

2,157,923
2,157,923

1,794
1,794

Public Works
Personnel Services
Fuel and Automotive
Professional Fees
Repairs and Maintenance
Supplies
Travel and Training
Other Expense
Total Public Works

1,221,770
28,000
30,000
92,714
18,770
10,500
22,000
1,423,754

1,221,770
28,000
30,000
92,714
18,770
10,500
22,000
1,423,754

936,978
20,235
19,540
79,348
5,058
6,735
25,275
1,093,169

284,792
7,765
10,460
13,366
13,712
3,765
(3,275)
330,585

Parks and Recreation
Cemetery
Other Expense
Total Parks and Recreation

17,000
20,000
37,000

17,000
20,000
37,000

12,465
12,465

17,000
7,535
24,535

-

-

(107,071)

107,071

6,814,309

6,814,309

6,162,153

652,156

Expenditures
Current
General Government
Personnel Services
Insurance
Professional Fees
Repairs and Maintenance
Supplies
Telephone and Utilities
Travel and Training
Equipment Rental
Fuel
Other Expense
Overhead Allocation
Total General Government

$

Capital Outlay
Total Expenditures

159,883
(29,807)
165,034
(77,664)
10,341
31,074
26,009
4,116
180,278
(281,093)
188,171

(Continued)

See Accompanying Independent Auditor's Report.

29
Page 96 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
General Fund
For the Year Ended December 31, 2025
(Continued)

Original
Budget
Excess of Revenues Over
(Under) Expenditures

Final
Budget

Variance
Positive
(Negative)

Actual

19,423

19,423

3,187,078

3,167,655

Other Financing Sources (Uses)
Transfers In
Transfers Out

(1,277,500)

(1,277,500)

(1,020,000)

257,500

Total Other Financing Sources (Uses)

(1,277,500)

(1,277,500)

(1,020,000)

257,500

Net Change in Fund Balance

(1,258,077)

(1,258,077)

2,167,078

3,425,155

Fund Balance, Beginning of Year

7,905,918

7,905,918

6,745,707

(1,160,211)

Fund Balance, End of Year

See Accompanying Independent Auditor's Report.

$

6,647,841

$

6,647,841

$

8,912,785

$

2,264,944

30
Page 97 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
Street Fund
For the Year Ended December 31, 2025

Original
Budget
Revenues
Taxes
Sales and Use Tax
Total Tax Revenue

$

1,615,157
1,615,157

Final
Budget

$

1,615,157
1,615,157

Variance
Positive
(Negative)

Actual

$

1,604,526
1,604,526

$

(10,631)
(10,631)

Licenses and Permits
Impact Fees
Other Licenses
Total Licenses and Permits

159,600
39,000
198,600

159,600
39,000
198,600

75,751
84,808
160,559

(83,849)
45,808
(38,041)

Intergovernmental Revenues
Grants
Highway Users
Total Intergovernmental

3,580,269
376,552
3,956,821

3,580,269
376,552
3,956,821

536,802
536,802

(3,580,269)
160,250
(3,420,019)

Investment Income

65,000

65,000

87,695

22,695

Other Revenue

1,000

1,000

1,872

872

5,836,578

5,836,578

2,391,454

(3,445,124)

675,617
3,000
43,567
56,900
225,000
455,501
6,000
50,000
1,515,585

675,617
3,000
43,567
56,900
225,000
455,501
6,000
50,000
1,515,585

675,281
2,185
5,836
51,060
24,455
206,313
434,774
756
604,256
2,004,916

336
815
(5,836)
(7,493)
32,445
18,687
20,727
5,244
(554,256)
(489,331)

Total Revenues
Expenditures
Public Works
Personnel Services
Equipment Rental
Fuel and Automotive
Repairs and Maintenance
Supplies
Telephone and Utilities
Overhead Allocation
Other Expense
Capital Outlays
Total Expenditures

(Continued)

See Accompanying Independent Auditor's Report.

31
Page 98 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
Street Fund
For the Year Ended December 31, 2025
(Continued)

Variance
Positive
(Negative)

Original
Budget

Final
Budget

4,320,993

4,320,993

386,538

(3,934,455)

-

-

-

-

Net Changes in Fund Balance

4,320,993

4,320,993

386,538

(3,934,455)

Fund Balance, Beginning of Year

4,471,215

4,471,215

4,562,749

91,534

Excess Revenues Over
(Under) Expenditures
Other Financing Sources (Uses)
Transfers Out

Fund Balance, End of Year

See Accompanying Independent Auditor's Report.

$

8,792,208

$

Actual

8,792,208

$

4,949,287

$

(3,842,921)

32
Page 99 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
Park Fund
For the Year Ended December 31, 2025

Original
Budget
Revenues
Taxes
Sales and Use Tax

$

Final
Budget

1,326,632

$

Variance
Positive
(Negative)

Actual

1,326,632

$

1,276,106

$

(50,526)

Licenses and Permits
Impact Fees
Other Licenses
Total Licenses and Permits

156,600
156,600

156,600
156,600

40,600
5,000
45,600

(116,000)
5,000
(111,000)

Charges for Services
Recreation/Community Center Charges
Rents
Total Charges for Services

108,600
108,600

108,600
108,600

133,476
10,250
143,726

24,876
10,250
35,126

Investment Income

95,000

95,000

126,590

31,590

-

-

3,561
42,473
2,433
48,467

3,561
42,473
2,433
48,467

1,686,832

1,686,832

1,640,489

(46,343)

Other Revenues
Donations
Insurance Proceeds
Sale of Capital Assets
Total Other Revenues
Total Revenues
Expenditures
Public Works
Personnel Services
Equipment Rental
Fuel and Automotive
Professional Fees
Repairs and Maintenance
Supplies
Telephone and Utilities
Travel and Training
Overhead Allocation
Other Expense
Debt Service
Principal
Interest
Capital Outlay
Total Public Works

888,192
27,730
9,000
40,000
289,813
42,650
73,250
10,000
262,796
107,465

888,192
27,730
9,000
40,000
289,813
42,650
73,250
10,000
262,796
107,465

887,410
27,086
14,346
33,262
250,780
38,168
64,344
9,572
244,896
94,310

782
644
(5,346)
6,738
39,033
4,482
8,906
428
17,900
13,155

253,000
16,500
2,020,396

253,000
16,500
2,020,396

244,173
2,868
154,795
2,066,010

8,827
13,632
(154,795)
(45,614)

Total Expenditures

2,020,396

2,020,396

2,066,010

(45,614)

(Continued)

See Accompanying Independent Auditor's Report.

33
Page 100 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
Park Fund
For the Year Ended December 31, 2025
(Continued)

Original
Budget
Excess Revenues Over
(Under) Expenditures

Final
Budget

Variance
Positive
(Negative)

Actual

(333,564)

(333,564)

(425,521)

(91,957)

-

-

-

-

Net Changes in Fund Balance

(333,564)

(333,564)

(425,521)

(91,957)

Fund Balance, Beginning of Year

2,164,588

2,164,588

2,022,415

(142,173)

Other Financing Sources (Uses)
Transfers In

Fund Balance, End of Year

See Accompanying Independent Auditor's Report.

$

1,831,024

$

1,831,024

$

1,596,894

$

(234,130)

34
Page 101 of 218

Town of Wellington, Colorado
Notes to Required Supplementary Information
December 31, 2025
Note 1:

Stewardship, Compliance and Accountability

Budgets and Budgetary Accounting
Budgets are adopted for all funds of the Town in accordance with State statutes. Budgets for the
governmental funds are adopted on a basis consistent with generally accepted accounting
principles (GAAP). Budgetary comparisons for the enterprise funds are presented on a nonGAAP budgetary basis. Capital outlay and debt principal are budgeted as expenditures, but
depreciation is not budgeted.
The Town follows these procedures to establish the budgetary information reflected in the
financial statements:
•
•
•
•

•

Management submits to the Board of Trustees a proposed operating budget for the fiscal
year commencing the following January 1. The operating budget includes proposed
expenditures and the means of financing them.
Public hearings are conducted to obtain taxpayer comments.
Prior to December 31, the budget is legally adopted through passage of a resolution.
Town management is authorized to transfer budgeted amounts between departments
within any fund. However, revisions that alter the total expenditures of any fund must be
approved by the Board of Trustees. State statutes stipulate that expenditures may not
exceed budget appropriations at the fund level.
All appropriations lapse at year end.

35
Page 102 of 218

Supplementary Information

Page 103 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
Conservation Trust Fund
For the Year Ended December 31, 2025

Original
Budget
Revenues
Intergovernmental
Investment Income

$

Total Revenues

Final
Budget

51,500

$

Variance
Positive
(Negative)

Actual

51,500

$

508,828
33,908

$

508,828
(17,592)

51,500

51,500

542,736

491,236

-

-

-

-

Net Changes in Fund Balance

51,500

51,500

542,736

491,236

Fund Balance, Beginning of Year

1,616,676

1,616,676

1,030,144

(586,532)

Other Financing Sources (Uses)
Transfer In

Fund Balance, End of Year

See Accompanying Independent Auditor's Report.

$

1,668,176

$

1,668,176

$

1,572,880

$

(95,296)

36
Page 104 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
Water Fund
For the Year Ended December 31, 2025

Revenues
Utility Charges
Other Charges for Services
Plant Investment Fees
Cash in Lieu of Fees
Gain on Sale of Assets
Investment Income
Transfers In
Total
TOTAL
Revenues
REVENUES

$

Expenditures
Operating Expenses
Raw Water Purchases
Management Fees
Personnel Services
Operating Supplies
Professional Fees
Repairs and Maintenance
Travel and Training
Treatment
Telephone and Utilities
Other Operating Expenses
Capital Outlay
Debt Services
Principal
Interest
Transfers Out
Total Expenditures
Change in Net Position, Budgetary Basis

$

Final
Budget

Actual

5,500,968 $
51,800
1,242,734
3,350,000
1,000
178,078
(3,380,000)
6,944,580

5,500,968 $
51,800
1,242,734
3,350,000
1,000
178,078
(3,380,000)
6,944,580

5,008,591
95,603
385,480
1,062,838
782
237,917
690,000
7,481,211

2,929,000
527,394
764,618
71,750
173,000
234,463
12,000
300,000
230,425
186,500

2,929,000
527,394
764,618
71,750
173,000
234,463
12,000
300,000
230,425
186,500

1,151,608
448,394
646,355
49,718
129,665
233,079
7,261
219,121
260,015
(9,166)
430,510

1,777,392
79,000
118,263
22,032
43,335
1,384
4,739
80,879
(29,590)
9,166
(244,010)

1,109,550
352,466
6,891,166

1,109,550
352,466
6,891,166

(1,109,550)
252,957
2,709,967

2,219,100
99,509
4,181,199

53,414

4,771,244

53,414

$

Adjustments to GAAP Basis
Depreciation
Capital Outlay
Debt Principal
Change in Net Position, GAAP Basis

See Accompanying Independent Auditor's Report.

Variance
Positive
(Negative)

Original
Budget

$

$

(492,377)
43,803
(857,254)
(2,287,162)
(218)
59,839
4,070,000
536,631

4,717,830

(2,004,330)
53,983
(1,109,550)
$

1,711,347

37
Page 105 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
Sewer Fund
For the Year Ended December 31, 2025

Original
Budget
Revenues
Utility Charges
Intergovernmental Revenues
Plant Investment Fees
Insurance Proceeds
Loan Proceeds
Investment Income
Transfers In
Total
TOTAL
Revenues
REVENUES

$

Expenditures
Operating Expenses
Management Fees
Personnel Services
Operating Supplies
Professional Fees
Repairs and Maintenance
Travel and Training
Treatment
Telephone and Utilities
Other Operating Expenses
Capital Outlay
Debt Services
Principal
Interest
Transfers Out
Total Expenditures
Change in Net Position, Budgetary Basis

$

2,426,231
1,129,400
1,130,005
250,000
380,000
5,315,636

Final
Budget
$

2,426,231
1,129,400
1,130,005
250,000
380,000
5,315,636

Actual
$

See Accompanying Independent Auditor's Report.

2,609,895
339,342
215
353,004
330,000
3,632,456

$

183,664
(790,058)
(1,129,790)
103,004
(50,000)
(1,683,180)

527,394
691,810
102,370
70,000
177,118
11,500
35,000
425,500
5,000
62,500

527,394
691,810
102,370
70,000
177,118
11,500
35,000
425,500
5,000
62,500

422,243
726,422
55,332
84,823
124,930
6,502
35,237
342,506
3,464
16,485,363

105,151
(34,612)
47,038
(14,823)
52,188
4,998
(237)
82,994
1,536
(16,422,863)

968,724
1,500,925
2,177,500
6,755,341

968,724
1,500,925
2,177,500
6,755,341

968,724
1,331,168
20,586,714

169,757
2,177,500
(13,831,373)

(1,439,705)

(16,954,258)

(1,439,705)

$

Adjustments to GAAP Basis
Depreciation
Capital Outlay
Debt Principal
Change in Net Position, GAAP Basis

Variance
Positive
(Negative)

$

(15,514,553)

(2,289,051)
16,439,574
968,724
$

(1,835,011)

38
Page 106 of 218

Town of Wellington, Colorado

Budgetary Comparison Schedule
Drainage Fund
For the Year Ended December 31, 2025

Original
Budget
Revenues
Utility Charges
Tax Revenue & Impact Fees
Intergovernmental Revenues
Investment Income
Total
TOTAL
Revenues
REVENUES

$

Expenditures
Operating Expenses
Management Fees
Professional Fees
Repairs and Maintenance
Telephone and Utilities
Capital Outlay
Transfers Out
Total Expenditures
Change in Net Position, Budgetary Basis

$

686,917
90,720
888,817
35,000
1,701,454

Final
Budget
$

686,917
90,720
888,817
35,000
1,701,454

Actual
$

See Accompanying Independent Auditor's Report.

715,421
55,300
47,948
818,669

$

28,504
(35,420)
(888,817)
12,948
(882,785)

177,352
67,520
32,600
428,879
1,000
1,158,534
1,865,885

177,352
67,520
32,600
428,879
1,000
1,158,534
1,865,885

128,148
86,238
15,446
868,317
93,534
1,191,683

49,204
(18,718)
17,154
(439,438)
(92,534)
1,158,534
674,202

(164,431) $

(164,431)

(373,014) $

(208,583)

Adjustments to GAAP Basis
Depreciation
Capital Outlay
Change in Net Position, GAAP Basis

Variance
Positive
(Negative)

(120,852)
$

(493,866)

39
Page 107 of 218

State Compliance

Page 108 of 218

STATE:
COLORADO
REPORT YEAR ENDING DATE(mm/yyyy):
12/2025

LOCAL HIGHWAY FINANCE REPORT
THIS INFORMATION FROM THE RECORDS OF:
Town of Wellington, Colorado

redavidni@
wellingtoncolorado.gov

PREPARED BY:
Nic Redavid

I. DISPOSITION OF HIGHWAY-USER REVENUES AVAILABLE FOR LOCAL GOVERNMENT EXPENDITURE
B. Local Motor-Vehicle
Taxes

A. Local Motor-Fuel
Taxes

ITEM

C. Receipts from
State Highway-User
Taxes

D. Receipts from
Federal Highway
Administration

0

0

1. Total receipts available
2. Minus amount used for collection expenses
3. Minus amount used for nonhighway purposes
4. Minus amount used for mass transit

0

5. Total (1 - (2 through 4))

0

II. RECEIPTS FOR ROAD AND STREET PURPOSES - DETAIL
ITEM

AMOUNT

ITEM

A.3. Other Local Imposts:
a. Property Taxes and Assessments

a. Interest on investments

b. Non-property Taxes and Assessments Imposts

$

c. Total (a + b)

AMOUNT

A.4. Miscellaneous Local Receipts:

ITEM

978,940.26 b. Other Misc. Local Receipts
978,940.26 c. Total (a + b)
AMOUNT
ITEM

C. Receipts from State Government

$

87,695.79
1,871.86
89,567.65
AMOUNT

D. Receipts from Federal Government

536,801.95

1. Highway-user Taxes (from Item I.C.5.)
2. State General Funds

1. FHWA (from Item I.D.5.)
2. Other Federal Agencies:

3. Other State funds:
a. State Bond Proceeds
b. Non-State Bond Proceeds

$
$

c. Total (a + b)
4. Total (1 + 2 + 3c)

778,742.83
778,742.83
1,315,544.78

3. Total (1 + 2)

$

-

III. EXPENDITURES FOR ROAD AND STREET PURPOSES - DETAIL
ITEM

AMOUNT

A.1. Capital outlay:
a. Right-Of-Way Costs
b. Engineering Costs
c. Construction Costs
d. Total Capital Outlay (a+ b + c)

$

146,670.00
301,225.48
158,961.00
606,856.48

Form FHWA-536 (Rev. 02-2025) Page2

40
Page 109 of 218

STATE:
COLORADO
REPORT YEAR ENDING DATE(mm/yyyy):
12/2025

LOCAL HIGHWAY FINANCE REPORT

I. DISPOSITION OF HIGHWAY-USER REVENUES AVAILABLE FOR LOCAL GOVERNMENT EXPENDITURE
ITEM

A. Local Motor-Fuel
Taxes

B. Local MotorVehicle Taxes

C. Receipts from State
Highway-User Taxes

D. Receipts from Federal
Highway Administration

1. Amount used for highway purposes

II. RECEIPTS FOR ROAD AND STREET PURPOSES

III. EXPENDITURES FOR ROAD AND STREET PURPOSES

ITEM

ITEM

AMOUNT

A. Receipts from Local Sources:

AMOUNT

A. Local highway expenditures:

1. Local Highway-user Taxes

$

1. Capital Outlay (from page 1, Item III.A1.d)

0
0
0

a. Motor Fuel (from Item I.A.1)
b. Motor Vehicle (from Item I.B.1)
c. Total (a + b)
2. General Fund Appropriations
3. Other Local Imposts (from page 1, Item II.A3.c)
4. Miscellaneous Local Receipts (from page 1, Item II.A4.c)

2. Maintenance:
3. Road and Street Services:
a. Snow and Ice Removal
b. Other & Traffic Control Operations

$
$

606,856.48
17,951.43

978,940.26
89,567.65

$

c. Total (a + b)
4. General Administration & Miscellaneous

5. Transfers from Toll Facilities

5. Highway Law Enforcement and Safety

6. Proceeds of Sale of Bonds and Notes:

$

6. Total (1 through 5)

15,442.33
215,308.41
230,750.74
1,128,151.33
5,788.19
1,989,498.17

B. Debt Service on Local Obligations:

a. Bonds - Original Issues

1. Bonds:

b. Bonds - Refunding Issues

a. Interest

c. Notes

$
$

d. Total (a + b + c)
7. Total (1 through 6)

1,068,507.91

b. Redemption
c. Total (a + b)

B. Private Contributions

$

-

$
$

-

2. Notes:

C. Receipts from State government (from page 1, Item II.C.4)
D. Receipts from Federal government (from page 1, Item II.D.3)
E. Total receipts (A.7 + B + C + D)

$
$
$

1,315,544.78
2,384,052.69

a. Interest
b. Redemption
c. Total (a + b)
3. Total (1c + 2c)
C. Payments to State for Highways
D. Payments to Toll Facilities

$

E. Total Expenditures (A6 + B3 + C + D)

1,989,498.17

IV. LOCAL HIGHWAY DEBT STATUS
(Show all entries at par)

ITEM

OPENING DEBT

AMOUNT ISSUED
$
$
$

A. Bonds (Total)
1. Bonds (Refunding Portion)
B. Notes (Total)

-

REDEMPTIONS
$

CLOSING DEBT
-

$

-

$

-

0
$

-

41
Page 110 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

TAX REVENUE
201-01-3110

PROPERTY TAXES

131,876.89

1,330,053.38

2,193,245.00

863,191.62

60.6

201-01-3130

SALES TAX

214,364.03

1,343,612.13

2,773,581.00

1,429,968.87

48.4

201-01-3135

SEVERANCE TAX

.00

.00

15,000.00

15,000.00

.0

201-01-3140

USE TAX - BUILDING MATERIALS

14,791.07

96,051.10

200,010.00

103,958.90

48.0

201-01-3145

OCCUPATIONAL TAX

201-01-3315

MOTOR VEHICLE USE TAX

201-01-3320

CIGARETTE TAX

201-01-3330

RETAIL MARIJUANA SALES TAX
TOTAL TAX REVENUE

.00

80.75

.00

(

80.75)

.0

54,597.80

324,064.68

.00

(

324,064.68)

.0

449,909.35

3,277,172.31

5,543,843.00

2,266,670.69

59.1

48.1

BUILDING PERMITS
201-02-3155

TOWN PLAN REVIEW FEES

1,500.00

7,210.00

15,000.00

7,790.00

201-02-3430

COUNTY TAX VENDORS FEE

258.83

1,579.51

3,000.00

1,420.49

52.7

201-02-3435

FIRE DEPT. VENDOR FEE

.00

1,480.00

1,500.00

20.00

98.7

201-02-3450

BLDG. ADMIN. FEE

1,529.02

10,498.65

20,000.00

9,501.35

52.5

201-02-3462

BLDG. INSPECTION FEES

17,621.51

126,982.84

250,000.00

123,017.16

50.8

TOTAL BUILDING PERMITS

20,909.36

147,751.00

289,500.00

141,749.00

51.0

FRANCHISE FEES
201-03-3150

FRANCHISE FEE-COMMUNICATIONS

.00

17,698.73

25,000.00

7,301.27

70.8

201-03-3160

FRANCHISE FEE-ELECTRICITY

30,060.35

99,271.93

199,301.00

100,029.07

49.8

201-03-3170

FRANCHISE FEE-NATURAL GAS

5,370.16

53,015.93

20,000.00

33,015.93)

265.1

TOTAL FRANCHISE FEES

35,430.51

169,986.59

244,301.00

74,314.41

69.6

(

LICENSES & PERMITS
201-04-3200

BUSINESS LICENSE

925.00

4,625.00

3,750.00

875.00)

123.3

201-04-3210

LIQUOR LICENSE

100.00

1,255.00

3,000.00

1,745.00

41.8

201-04-3220

CONTRACTOR LICENSE

1,150.00

10,600.00

18,000.00

7,400.00

58.9

201-04-3250

RETAIL MARIJUANA STORE LICENSE

.00

6,500.00

3,000.00

3,500.00)

216.7

2,175.00

22,980.00

27,750.00

4,770.00

82.8

TOTAL LICENSES & PERMITS

(

(

FEES FOR SERVICE
201-05-3420

LAND USE FEES

510.00

5,330.00

15,000.00

9,670.00

35.5

201-05-3465

PAYMENT CONVENIENCE FEE

802.16

4,353.58

6,499.00

2,145.42

67.0

201-05-3510

COMMUNITY CENTER USER FEES

.00

.00

3,000.00

3,000.00

.0

201-05-3520

WEED / REFUSE REMOVAL

2,404.50

10,517.17

8,000.00

2,517.17)

131.5

TOTAL FEES FOR SERVICE

3,716.66

20,200.75

32,499.00

12,298.25

62.2

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

(

04:11PM

PAGE: 1

Page 111 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

FINES & PENALTIES
201-06-3550

COURT FINES & COSTS

3,223.00

24,453.00

12,000.00

201-06-3555

LCSO ADMINISTRATIVE FEES

180.00

580.00

1,000.00

TOTAL FINES & PENALTIES

3,403.00

25,033.00

13,000.00

(

(

12,453.00)

203.8

420.00

58.0

12,033.00)

192.6

CEMETERY REVENUES
201-07-3470

CEMETERY - OPENING & CLOSING

201-07-3480

CEMETERY - PERPETUAL CARE

201-07-3490

CEMETERY - GRAVE SPACE
TOTAL CEMETERY REVENUES

(

.00

2,900.00

3,120.00

220.00

93.0

500.00

500.00

1,125.00

625.00

44.4

400.00)

1,500.00

3,375.00

1,875.00

44.4

100.00

4,900.00

7,620.00

2,720.00

64.3

MISCELLANEOUS REVENUE
201-08-3353

GRANTS - MAIN STREET PROGRAM

201-08-3354

GRANTS - LIBRARY

201-08-3355

INVESTMENT EARNINGS - LIBRARY

201-08-3373

LIBRARY CONTRIB./FINES/MISC.

201-08-3506

MAIN STREET DOLA MINI GRANT

201-08-3610

INVESTMENT EARNINGS-GENERAL

.00

2,109.58

15,000.00

12,890.42

14.1

5,948.00

5,948.00

6,000.00

52.00

99.1

.00

.00

18,220.00

18,220.00

.0

582.00

3,638.95

5,000.00

1,361.05

72.8

.00

.00

10,000.00

10,000.00

.0

22,110.84

133,157.20

305,836.00

172,678.80

43.5
2.6

201-08-3620

CARRYOUT BAG FEE

.00

63.18

2,400.00

2,336.82

201-08-3640

COMMUNITY EVENTS

190.00

250.00

5,000.00

4,750.00

5.0

201-08-3690

MISCELLANEOUS REVENUE

754.62

754.62

5,000.00

4,245.38

15.1

201-08-3910

SALE OF ASSETS

201-08-3913

COMMUNITY EVENT SPONSORSHIPS
TOTAL MISCELLANEOUS REVENUE

.00

224.00

500.00

276.00

44.8

500.00

1,500.00

2,500.00

1,000.00

60.0

30,085.46

147,645.53

375,456.00

227,810.47

39.3

TRANSFERS
201-09-3694

TRANS IN FROM STREET FUND

.00

.00

442,349.00

442,349.00

.0

201-09-3695

TRANS IN FROM WATER FUND

.00

.00

496,797.00

496,797.00

.0

201-09-3696

TRANS IN FROM SEWER FUND

.00

.00

465,336.00

465,336.00

.0

201-09-3697

TRANS IN FROM DRAINAGE FUND

.00

.00

134,267.00

134,267.00

.0

201-09-3698

TRANS IN FROM PARK FUND

.00

.00

256,480.00

256,480.00

.0

TOTAL TRANSFERS

.00

.00

1,795,229.00

1,795,229.00

.0

545,729.34

3,815,669.18

8,329,198.00

4,513,528.82

45.8

TOTAL FUND REVENUE

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:11PM

PAGE: 2

Page 112 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

LEGISLATIVE
201-11-5102

BENEFITS

71.63

470.06

910.00

439.94

201-11-5107

ELECTED OFFICIAL COMPENSATION

900.00

5,400.00

10,800.00

5,400.00

50.0

201-11-5192

COMMUNITY EVENTS

12,624.27

60,584.02

116,275.00

55,690.98

52.1

201-11-5214

OFFICE SUPPLIES

283.11

549.63

1,200.00

650.37

45.8

201-11-5321

PRINTING SERVICES

.00

300.00

300.00

.00

100.0

201-11-5335

DUES & SUBSCRIPTIONS

201-11-5352

MUNICIPAL LEGAL SERVICES

201-11-5363

R&M COMPUTER/OFFICE EQUIPMENT

201-11-5380

PROFESSIONAL DEVELOPMENT

201-11-5513

INSURANCE DEDUCTIBLE

201-11-5940

CLEVELAND AVE BUSINESS SUPPORT

(

51.7

.00

5,649.00

5,500.00

149.00)

102.7

3,026.02

20,023.17

45,000.00

24,976.83

44.5

.00

4,785.27

4,800.00

14.73

99.7

4,615.41

9,270.27

8,000.00

1,270.27)

115.9

(

.00

.00

5,000.00

5,000.00

.0

1,853.54

3,191.57

35,000.00

31,808.43

9.1

201-11-5951

BOARD DISCRETIONARY FUND

.00

3,858.30

15,000.00

11,141.70

25.7

201-11-5952

HARDSHIP UTILITY GRANT

1,800.00

13,500.00

25,000.00

11,500.00

54.0

TOTAL LEGISLATIVE

25,173.98

127,581.29

272,785.00

145,203.71

46.8

750.00

3,750.00

12,000.00

.00

512.91

500.00

(
(

JUDICIAL
201-12-5109

MAGISTRATE

201-12-5214

OFFICE SUPPLIES

201-12-5356

PROFESSIONAL SERVICES

.00

43.00

.00

43.00)

.0

201-12-5359

PROSECUTING ATTORNEY

2,080.50

11,241.44

13,000.00

1,758.56

86.5

201-12-5380

PROFESSIONAL DEVELOPMENT

.00

1,376.33

1,650.00

273.67

83.4

201-12-5381

MILEAGE REIMBURSEMENT

.00

.00

100.00

100.00

.0

201-12-5394

JURY FEES

.00

.00

1,000.00

1,000.00

.0

201-12-5498

COURT APPOINTED COUNSEL

.00

.00

1,000.00

1,000.00

.0

201-12-5499

TRANSLATOR FEES

180.00

360.00

1,000.00

640.00

36.0

3,010.50

17,283.68

30,250.00

12,966.32

57.1

TOTAL JUDICIAL

8,250.00

31.3

12.91)

102.6

ADMINISTRATION
201-13-5100

WAGES & SALARIES

68,393.49

293,335.78

592,358.00

299,022.22

49.5

201-13-5102

BENEFITS

19,205.12

81,359.41

193,406.00

112,046.59

42.1

201-13-5214

OFFICE SUPPLIES

29.98

150.92

500.00

349.08

30.2

201-13-5335

DUES & SUBSCRIPTION

15.00

3,483.00

5,000.00

1,517.00

69.7

201-13-5352

LEGAL SERVICES

201-13-5356

PROFESSIONAL SERVICES

364.38

8,992.96

65,000.00

26,440.50

29,887.80

10,000.00

201-13-5357
201-13-5363

PROF. SERVICES - HOME RULE

.00

12,500.00

R&M COMPUTER/OFFICE EQUIPMENT

.00

108.00

201-13-5380

PROFESSIONAL DEVELOPMENT

478.00

3,319.24

201-13-5381

MILEAGE REIMBURSEMENT

.00

.00

100.00

100.00

.0

201-13-5496

COMMUNICATIONS DIVISION

667.91

2,648.74

9,000.00

6,351.26

29.4

201-13-5933

WELLINGTON SENIOR RESOURCE CEN

591.84

13,009.12

16,500.00

3,490.88

78.8

116,186.22

448,794.97

1,007,864.00

559,069.03

44.5

TOTAL ADMINISTRATION

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

56,007.04

13.8

19,887.80)

298.9

110,000.00

97,500.00

11.4

1,000.00

892.00

10.8

5,000.00

1,680.76

66.4

09/03/2026

(

04:11PM

PAGE: 3

Page 113 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

FINANCE
201-14-5100

WAGES & SALARIES

40,711.98

176,356.21

353,495.00

177,138.79

49.9

201-14-5102

BENEFITS

11,421.49

49,843.75

99,613.00

49,769.25

50.0

201-14-5214

OFFICE SUPPLIES

201-14-5311

POSTAGE

201-14-5321

PRINTING SERVICES

201-14-5335

DUES AND SUBSCRIPTIONS

.00

124.54

1,000.00

875.46

12.5

670.88

3,057.61

4,649.00

1,591.39

65.8

.00

819.20

900.00

80.80

91.0

95.00

595.00

1,200.00

605.00

49.6
78.0

201-14-5338

BANK SERVICE CHARGE

1,244.25

6,824.90

8,750.00

1,925.10

201-14-5353

ACCOUNTING & AUDITING

.00

.00

37,100.00

37,100.00

.0

201-14-5356

PROFESSIONAL SERVICES

.00

4,917.21

35,000.00

30,082.79

14.1

201-14-5363

R&M COMPUTER/OFFICE EQUIP

.00

1,655.02

2,250.00

594.98

73.6

201-14-5380

PROFESSIONAL DEVELOPMENT

.00

262.59

6,000.00

5,737.41

4.4

201-14-5381

MILEAGE REIMBURSEMENT

.00

.00

200.00

200.00

.0

201-14-5510

INSURANCE & BONDS

67,462.67

191,834.44

254,830.00

62,995.56

75.3

201-14-5640

PAYING AGENT FEES

201-14-5950

DOCUMENT SHREDDING
TOTAL FINANCE

.00

.00

500.00

500.00

.0

25.00

141.00

350.00

209.00

40.3

121,631.27

436,431.47

805,837.00

369,405.53

54.2

TOWN CLERK
201-15-5100

WAGES & SALARIES

21,924.14

94,984.99

190,323.00

95,338.01

49.9

201-15-5102

BENEFITS

7,244.27

31,018.78

60,682.00

29,663.22

51.1

201-15-5214

OFFICE SUPPLIES

87.99

719.87

1,000.00

280.13

72.0

201-15-5331

PUBLISHING & LEGAL NOTICES

23.20

306.92

4,500.00

4,193.08

6.8

201-15-5335

DUES & SUBSCRIPTIONS

.00

48.00

500.00

452.00

9.6

201-15-5356

PROFESSIONAL SERVICES

.00

617.00

1,000.00

383.00

61.7

201-15-5363

R&M COMPUTER/OFFICE EQUIP.

.00

.00

3,500.00

3,500.00

.0

201-15-5380

PROFESSIONAL DEVELOPMENT

573.91

2,380.34

6,000.00

3,619.66

39.7

201-15-5381

MILEAGE REIMBURSEMENT

.00

.00

300.00

300.00

.0

201-15-5414

ELECTION EXPENSES

.00

38,584.35

60,000.00

21,415.65

64.3

201-15-5530

CODE REVIEW & UPDATE

.00

.00

5,900.00

5,900.00

.0

29,853.51

168,660.25

333,705.00

165,044.75

50.5

TOTAL TOWN CLERK

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:11PM

PAGE: 4

Page 114 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

HUMAN RESOURCES
201-16-5100

WAGES & SALARIES

25,957.94

112,393.83

228,430.00

116,036.17

49.2

201-16-5102

BENEFITS

8,594.64

36,238.32

73,039.00

36,800.68

49.6

201-16-5103

TEMPORARY EMPLOYMENT SERVICES

.00

.00

3,000.00

3,000.00

.0

201-16-5214

OFFICE SUPPLIES

.00

48.91

350.00

301.09

14.0

201-16-5335

DUES & SUBSCRIPTIONS

.00

4,294.00

9,500.00

5,206.00

45.2

201-16-5356

PROFESSIONAL FEES

.00

612.76

5,000.00

4,387.24

12.3

201-16-5363

R&M COMPUTER/OFFICE EQUIP.

.00

.00

1,400.00

1,400.00

.0

201-16-5380

PROFESSIONAL DEVELOPMENT

.00

250.00

3,500.00

3,250.00

7.1

201-16-5381

MILEAGE REIMBURSEMENT

.00

.00

100.00

100.00

.0

201-16-5580

EMPLOYEE DRUG TESTING

.00

102.00

1,000.00

898.00

10.2

201-16-5582

EMPLOYEE RELATIONS

1,140.00

3,698.27

8,000.00

4,301.73

46.2

201-16-5583

BACKGROUND CHECK

96.00

820.00

2,500.00

1,680.00

32.8

201-16-5948

EMPLOYEE APPAREL

.00

.00

1,000.00

1,000.00

.0

201-16-5949

EMPLOYEE ADVERTISING

.00

170.47

2,000.00

1,829.53

8.5

35,788.58

158,628.56

338,819.00

180,190.44

46.8

TOTAL HUMAN RESOURCES

INFORMATION TECHNOLOGY
201-17-5100

WAGES & SALARIES

14,000.01

60,620.93

123,040.00

62,419.07

49.3

201-17-5102

BENEFITS

4,334.30

19,182.10

36,988.00

17,805.90

51.9

201-17-5214

OFFICE SUPPLIES

34.96

307.27

800.00

492.73

38.4

201-17-5345

TELEPHONE SERVICES

3,496.18

20,890.00

44,100.00

23,210.00

47.4

201-17-5356

PROFESSIONAL SERVICES

4,162.50

4,162.50

15,000.00

10,837.50

27.8

201-17-5363

R&M COMPUTER/OFFICE EQUIP.

580.27

9,134.37

12,600.00

3,465.63

72.5

201-17-5380

PROFESSIONAL DEVELOPMENT

.00

225.00

2,650.00

2,425.00

8.5

201-17-5381

MILEAGE REIMBURSEMENT

.00

.00

50.00

50.00

.0

201-17-5384

INTERNET SERVICES

3,153.46

19,317.50

32,900.00

13,582.50

58.7

201-17-5579

SOFTWARE LICENSE/SUPPORT

20,944.60

117,142.16

179,900.00

62,757.84

65.1

201-17-5585

WEBSITE MAINTENANCE

.00

16,780.61

19,600.00

2,819.39

85.6

201-17-5947

COPIER EXPENSE

1,370.01

7,957.91

14,700.00

6,742.09

54.1

TOTAL INFORMATION TECHNOLOGY

52,076.29

275,720.35

482,328.00

206,607.65

57.2

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:11PM

PAGE: 5

Page 115 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

PLANNING AND ZONING
201-18-5100

WAGES & SALARIES

81,864.49

354,481.51

717,944.00

363,462.49

49.4

201-18-5102

BENEFITS

23,827.25

96,726.37

198,309.00

101,582.63

48.8

201-18-5214

OFFICE SUPPLIES

173.34

173.34

1,000.00

826.66

17.3

201-18-5220

ABATEMENTS & NUISANCES

.00

4,453.25

.00

201-18-5231

FUEL, OIL, GREASE

127.39

500.49

201-18-5233

VEHICLE R&M

18.95

201-18-5331

RECORDING & LEGAL PUBLISHING

56.52

201-18-5335

DUES & SUBSCRIPTIONS

201-18-5350

BUILDING INSP. FEE REMITTANCE

(

4,453.25)

.0

750.00

249.51

66.7

181.05

1,750.00

1,568.95

10.4

101.77

750.00

648.23

13.6

.00

45.00

3,159.00

3,114.00

1.4

10,683.06

77,200.20

162,000.00

84,799.80

47.7
28.3

201-18-5355

REIMBURSABLE SERVICES

1,925.00

4,240.00

15,000.00

10,760.00

201-18-5356

PROFESSIONAL SERVICES

1,475.29

1,725.29

25,000.00

23,274.71

6.9

201-18-5363

R&M COMPUTER/OFFICE EQUIP

.00

1,563.18

1,590.00

26.82

98.3

201-18-5370

SAFETY SUPPLIES & EQUIPMENT

.00

.00

270.00

270.00

.0

201-18-5372

UNIFORMS

.00

.00

525.00

525.00

.0

201-18-5374

NOCO HUMANE

3,582.17

21,493.02

42,986.00

21,492.98

50.0

201-18-5375

PROTECTIVE INSP. EQUIPMENT

.00

.00

170.00

170.00

.0

201-18-5380

PROFESSIONAL DEVELOPMENT

764.00

3,519.19

8,337.00

4,817.81

42.2

201-18-5381

MILEAGE REIMBURSEMENT

.00

.00

300.00

300.00

.0

201-18-5579

SOFTWARE LICENSE SUPPORT

.00

1,829.00

2,309.00

480.00

79.2

TOTAL PLANNING AND ZONING

124,497.46

568,232.66

1,182,149.00

613,916.34

48.1

LCSO CONTRACT

567,082.02

1,134,164.04

2,268,328.00

1,134,163.96

50.0

TOTAL LAW ENFORCEMENT

567,082.02

1,134,164.04

2,268,328.00

1,134,163.96

50.0

LAW ENFORCEMENT
201-21-5364

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:11PM

PAGE: 6

Page 116 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

PUBLIC WORKS
201-34-5100

WAGES & SALARIES

88,750.80

384,295.19

806,929.00

422,633.81

47.6

201-34-5102

BENEFITS

24,770.26

104,095.09

220,868.00

116,772.91

47.1

201-34-5231

FUEL, OIL & GREASE

2,876.50

9,277.00

20,000.00

10,723.00

46.4

201-34-5233

R&M- MACHINERY & EQUIP. PARTS

3,535.77

11,464.09

49,500.00

38,035.91

23.2

475.00

4,791.88

6,500.00

1,708.12

73.7

.00

255.00

18,000.00

17,745.00

1.4

77.58

4,006.15

4,000.00

6.15)

100.2

201-34-5335

DUES & SUBSCRIPTIONS

201-34-5356

PROFESSIONAL SERVICES

201-34-5363

R&M COMPUTER/OFFICE EQUIP.

(

201-34-5370

SAFETY WORKWEAR & EQUIPMENT

.00

554.98

2,000.00

1,445.02

27.8

201-34-5372

UNIFORMS

502.04

12,836.45

14,850.00

2,013.55

86.4

201-34-5380

PROFESSIONAL DEVELOPMENT

500.00

3,689.03

7,500.00

3,810.97

49.2

201-34-5381

MILEAGE REIMBURSEMENT

.00

345.56

500.00

154.44

69.1

201-34-5422

SMALL TOOLS

201-34-5456

MOSQUITO CONTROL

.00

.00

1,000.00

1,000.00

.0

4,800.00

9,700.00

20,000.00

10,300.00

48.5

201-34-5579

SOFTWARE SUBSCRIPTIONS

222.00

11,589.60

12,500.00

910.40

92.7

201-34-5580

EMPLOYEE DRUG TESTING

99.00

562.55

2,750.00

2,187.45

20.5

201-34-5941

PW OFFICE SUPPLIES

270.72

3,397.32

7,750.00

4,352.68

43.8

201-34-5947

COPIER EXPENSE

.00

54.23

.00

54.23)

.0

126,879.67

560,914.12

1,194,647.00

633,732.88

47.0

TOTAL PUBLIC WORKS

(

CEMETERY
201-42-5382

GROUNDS MAINTENANCE SERVICE

.00

.00

5,000.00

5,000.00

.0

201-42-5423

SAND & GRAVEL & ROAD BASE

.00

.00

5,000.00

5,000.00

.0

TOTAL CEMETERY

.00

.00

10,000.00

10,000.00

.0

GEN. USE BLDGS. & COM. CENTERS
201-49-5329

HOA FEES

201-49-5341

ELECTRICITY

201-49-5342

WATER

192.33

1,428.05

3,500.00

2,071.95

40.8

201-49-5343

SEWER

197.85

1,044.78

2,500.00

1,455.22

41.8

201-49-5344

NATURAL GAS - HEAT

170.59

3,108.84

10,000.00

6,891.16

31.1

201-49-5346

STORM DRAINAGE

212.10

1,218.27

2,500.00

1,281.73

48.7

201-49-5367

R&M SERV./SUPPLIES - BUILDINGS

3,304.41

9,859.54

40,000.00

30,140.46

24.7

201-49-5369

JANITORIAL SERVICE

1,533.70

11,583.52

20,000.00

8,416.48

57.9

201-49-5370

GENERAL BUILDING SUPPLIES

799.89

3,107.17

6,000.00

2,892.83

51.8

201-49-5375

LEEPER CENTER SUPPLIES

188.60

420.84

1,500.00

1,079.16

28.1

201-49-5398

TRASH

465.40

2,802.40

5,300.00

201-49-5405

PARKING LOT LEASE PAYMENTS

.00

1,600.00

1,500.00

201-49-5508

ADA COMMUNITY IMPROVEMENTS

.00

.00

201-49-5513

INSURANCE DEDUCTIBLE

.00

.00

8,861.46

44,811.47

TOTAL GEN. USE BLDGS. & COM. CENTERS

FOR ADMINISTRATION USE ONLY

.00

.00

1,000.00

1,000.00

.0

1,796.59

8,638.06

15,500.00

6,861.94

55.7

50 % OF THE FISCAL YEAR HAS ELAPSED

2,497.60

52.9

100.00)

106.7

10,000.00

10,000.00

.0

5,000.00

5,000.00

.0

124,300.00

79,488.53

36.1

09/03/2026

(

04:11PM

PAGE: 7

Page 117 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

ECONOMIC DEVELOPMENT
201-51-5214

OFFICE SUPPLIES

.00

.00

200.00

200.00

.0

201-51-5356

PROFESSIONAL SERVICES

.00

.00

20,000.00

20,000.00

.0
40.0

201-51-5401

MARKETING SERVICES

.00

2,000.00

5,000.00

3,000.00

201-51-5903

MSP GRANT EXPENDITURES

.00

.00

15,000.00

15,000.00

.0

201-51-5904

MSP ADMIN EXPENDITURES

.00

1,824.67

3,000.00

1,175.33

60.8

TOTAL ECONOMIC DEVELOPMENT

.00

3,824.67

43,200.00

39,375.33

8.9

51.5

LIBRARY
201-55-5100

WAGES & SALARIES

43,238.86

191,992.06

373,049.00

181,056.94

201-55-5101

SEASONAL - LIBRARY

1,341.40

3,787.81

25,000.00

21,212.19

15.2

201-55-5102

BENEFITS

10,622.03

42,845.68

99,873.00

57,027.32

42.9

201-55-5214

OFFICE SUPPLIES

816.89

3,865.84

10,000.00

6,134.16

38.7

201-55-5311

POSTAGE

.00

6.72

200.00

193.28

3.4

201-55-5321

PRINTING SERVICES

.00

.00

1,000.00

1,000.00

.0

201-55-5333

DUES

.00

300.00

400.00

100.00

75.0

201-55-5337

PROGRAMS

1,435.53

4,639.60

10,000.00

5,360.40

46.4

201-55-5347

STORY TIME SUPPLIES

.00

443.48

1,000.00

556.52

44.4

201-55-5363

R&M COMPUTER/OFFICE EQUIP.

.00

.00

750.00

750.00

.0

201-55-5380

PROFESSIONAL DEVELOPMENT

550.00

1,290.13

3,500.00

2,209.87

36.9

201-55-5381

MILEAGE REIMBURSEMENT

.00

.00

300.00

300.00

.0

201-55-5387

SPECIAL EVENT SUPPLIES

138.81

191.99

1,000.00

808.01

19.2

.00

7,507.49

10,000.00

2,492.51

75.1

116.14

1,043.29

3,500.00

2,456.71

29.8

201-55-5579

SOFTWARE LICENSE/SUPPORT

201-55-5792

MULTI MEDIA

201-55-5793

E-BOOKS - SUBSCRIPTION/MISC.

201-55-5900

LIBRARY BOOKS

.00

750.00

5,500.00

4,750.00

13.6

3,007.55

18,939.91

20,000.00

1,060.09

94.7

201-55-5901

LIBRARY SHELVING & FURNISHINGS

215.99

340.57

1,700.00

1,359.43

20.0

201-55-5902

COURIER SERVICE

.00

.00

2,000.00

2,000.00

.0

201-55-5903

GRANT PROGRAMS EXPENDITURES

.00

.00

6,000.00

6,000.00

.0

61,483.20

277,944.57

574,772.00

296,827.43

48.4

.0

TOTAL LIBRARY

CAPITAL OUTLAY
201-80-5015

ADA SELF-EVALUATION & PLAN

.00

.00

80,000.00

80,000.00

201-80-5070

HOUSING ACTION PLAN

.00

.00

120,000.00

120,000.00

.0

201-80-5071

HOUSING AFFORDABILITY - LOCAL

.00

.00

50,000.00

50,000.00

.0

201-80-5750

TRACT F STMWTR IMPROVEMTS

.00

.00

55,000.00

55,000.00

.0

201-80-5945

6TH STREET ELEC. UNDERGROUND

.00

.00

75,000.00

75,000.00

.0

201-80-5975

UPDATE LANDSCAPE & IRRIGATION

.00

.00

65,000.00

65,000.00

.0

TOTAL CAPITAL OUTLAY

.00

.00

445,000.00

445,000.00

.0

1,272,524.16

4,222,992.10

9,113,984.00

4,890,991.90

46.3

TOTAL FUND EXPENDITURES

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:11PM

PAGE: 8

Page 118 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
GENERAL FUND
PERIOD ACTUAL
NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

726,794.82)

YTD ACTUAL
(

50 % OF THE FISCAL YEAR HAS ELAPSED

407,322.92)

BUDGET
(

UNEXPENDED

784,786.00)

(

377,463.08)

09/03/2026

04:12PM

PCNT
( 51.9)

PAGE: 9

Page 119 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
STREET FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

TAX REVENUE
203-01-3130

SALES TAX

58,936.44

369,407.69

746,257.00

376,849.31

49.5

203-01-3140

USE TAX-BUILDING MATERIALS

4,066.60

26,407.94

54,990.00

28,582.06

48.0

203-01-3312

MOTOR VEHICLE SPEC. OWNERSHIP

10,214.28

84,481.31

.00

(

84,481.31)

.0

203-01-3313

MOTOR VEHICLE REGISTRATION TAX

6,519.72

24,720.48

.00

(

24,720.48)

.0

203-01-3315

MOTOR VEHICLE USE TAX

15,010.91

89,097.13

857,506.00

768,408.87

10.4

203-01-3335

HIGHWAY USERS TAX

33,025.17

186,496.79

385,732.00

199,235.21

48.4

203-01-3337

ROAD & BRIDGE TAX

.00

16,763.47

.00

16,763.47)

.0

TOTAL TAX REVENUE

127,773.12

797,374.81

2,044,485.00

1,247,110.19

39.0

(

LICENSES & PERMITS
203-04-3343

STREET CUT PERMITS

1,300.00

100.00)

1,500.00

1,600.00

203-04-3350

DEVELOPER ROAD FEE ESCROW

1,200.00

(

6,000.00

14,400.00

8,400.00

(

41.7

6.7)

203-04-3376

BP ROAD IMPACT FEE

2,200.00

45,000.00

73,636.00

28,636.00

61.1

TOTAL LICENSES & PERMITS

4,700.00

50,900.00

89,536.00

38,636.00

56.9

LAND USE FEES

.00

360.00

.00

(

360.00)

.0

TOTAL FEES FOR SERVICE

.00

360.00

.00

(

360.00)

.0

.00

.00

3,094,624.00

3,094,624.00

.0

6,505.33

39,176.78

83,227.00

44,050.22

47.1

FEES FOR SERVICE
203-05-3420

MISCELLANEOUS REVENUE
203-08-3350

GRANTS

203-08-3610

INVESTMENT EARNINGS

203-08-3690

MISCELLANEOUS REVENUE

203-08-3910

SALE OF ASSETS
TOTAL MISCELLANEOUS REVENUE

TOTAL FUND REVENUE

FOR ADMINISTRATION USE ONLY

351.60

631.00

.00

(

631.00)

.0

.00

2,482.59

1,000.00

(

1,482.59)

248.3

6,856.93

42,290.37

3,178,851.00

3,136,560.63

1.3

139,330.05

890,925.18

5,312,872.00

4,421,946.82

16.8

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 10

Page 120 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
STREET FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

OPERATING
203-34-5100

WAGES & SALARIES

56,303.92

235,943.48

509,567.00

273,623.52

46.3

203-34-5102

BENEFITS

23,629.96

90,150.22

203,476.00

113,325.78

44.3

203-34-5110

ON-CALL STIPEND

1,000.00

4,000.00

8,600.00

4,600.00

46.5

203-34-5233

R&M- MACHINERY EQUIP. & PARTS

525.92)

.00

525.92

.0

203-34-5240

STREET PAINT, SIGNS, & PARTS

2,781.68

8,932.06

40,000.00

31,067.94

22.3

203-34-5341

ELECTRICITY FOR STREET LIGHTS

18,418.07

97,516.37

219,267.00

121,750.63

44.5

203-34-5342

WATER

70.37

297.78

1,000.00

702.22

29.8

203-34-5344

NATURAL GAS

138.13

2,730.95

8,000.00

5,269.05

34.1

203-34-5370

SAFETY WORKWEAR & EQUIPMENT

343.98

2,594.02

7,000.00

4,405.98

37.1

203-34-5397

WEED CONTROL

.00

719.63

5,000.00

4,280.37

14.4

203-34-5422

SMALL TOOLS

649.78

3,000.93

9,000.00

5,999.07

33.3

203-34-5424

STREET CONSTRUCTION MATERIAL

.00

221.18

10,000.00

9,778.82

2.2

203-34-5426

WEATHER RESPONSE MANAGEMENT

4,455.00

5,603.48

8,000.00

2,396.52

70.0

203-34-5427

SNOW MANAGEMENT MATERIALS

203-34-5428

STREET MAINTENANCE

203-34-5458

R&M LANDSCAPE

365.00

397.36

5,000.00

4,602.64

8.0

203-34-5533

EQUIPMENT RENTAL

61.66

1,127.04

3,000.00

1,872.96

37.6

203-34-5941

SAFETY & FIRST AID KITS

684.94

1,780.91

3,000.00

1,219.09

59.4

114,052.49

459,982.84

1,104,910.00

644,927.16

41.6

TRANSFER TO GENERAL FUND

.00

.00

442,349.00

442,349.00

.0

TOTAL TRANSFERS - OUT

.00

.00

442,349.00

442,349.00

.0

.00

TOTAL OPERATING

(

.00

343.35

30,000.00

29,656.65

1.1

5,150.00

5,150.00

35,000.00

29,850.00

14.7

TRANSFERS - OUT
203-56-5000

CAPITAL OUTLAY
203-80-4009

PAVEMENT STUDY

.00

.00

115,000.00

115,000.00

.0

203-80-5023

STREET AND SIDEWALK SAFETY IMP

.00

.00

374,850.00

374,850.00

.0
72.4

203-80-5024

TRANSPORTATION MASTER PLAN

10,644.90

108,537.91

150,000.00

41,462.09

203-80-5062

CLEVELAND AVE IMP. - CONSTRUCT

277,317.33

327,600.11

5,529,754.00

5,202,153.89

5.9

203-80-5064

MAIN STREET ALLEY NORTH PAVING

604.80

14,078.28

55,538.00

41,459.72

25.4

203-80-5070

RAILROAD IMPROVEMENTS SAGE 2ND

.00

7,401.95

7,402.00

.05

100.0

203-80-5851

NEWER SUBDIVISION SEAL COAT

.00

.00

157,500.00

157,500.00

.0

203-80-5878

USED DUMP TRUCK / SNOW PLOW

60,899.00

60,899.00

85,000.00

24,101.00

71.7

203-80-5879

FRONT END LOADER BOXER / CLAMS

.00

.00

35,000.00

35,000.00

.0

203-80-5881

SNOW BLADE FOR LOADER

.00

.00

40,000.00

40,000.00

.0

203-80-5884

STREET REHABILITATION

.00

.00

750,000.00

750,000.00

.0

203-80-5997

CLEVELAND AVE IMP. - DESIGN

.00

121,188.28

257,341.00

136,152.72

47.1

TOTAL CAPITAL OUTLAY

349,466.03

639,705.53

7,557,385.00

6,917,679.47

8.5

TOTAL FUND EXPENDITURES

463,518.52

1,099,688.37

9,104,644.00

8,004,955.63

12.1

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 11

Page 121 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
STREET FUND
PERIOD ACTUAL
NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

324,188.47)

YTD ACTUAL
(

50 % OF THE FISCAL YEAR HAS ELAPSED

208,763.19)

BUDGET
(

UNEXPENDED

3,791,772.00)

(

3,583,008.81)

09/03/2026

04:12PM

PCNT
(

5.5)

PAGE: 12

Page 122 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CONTRIBUTED CAPITAL
204-02-3444

BP RAW WATER FEE

.00

508,810.00

1,253,837.00

745,027.00

40.6

204-02-3446

TAP FEES

14,680.00

255,392.00

407,349.00

151,957.00

62.7

TOTAL CONTRIBUTED CAPITAL

14,680.00

764,202.00

1,661,186.00

896,984.00

46.0

OPERATING REVENUE
204-03-3441

WATER SALES

499,369.76

2,212,454.58

4,925,000.00

2,712,545.42

44.9

204-03-3442

MUNICIPAL UTILITIES FEES

10,510.00

60,351.56

75,600.00

15,248.44

79.8

204-03-3443

HYDRANT WATER SALES

.00

3,258.00

.00

204-03-3445

RAW WATER LEASES

.00

.00

2,000.00

204-03-3447

BULK WATER SALES

6,576.92

30,628.47

26,250.00

204-03-3448

WATER METER FEE

.00

2,250.00

.00

3,258.00)

.0

2,000.00

.0

(

4,378.47)

116.7

(

2,250.00)

.0

516,456.68

2,308,942.61

5,028,850.00

2,719,907.39

45.9

17,724.28
.00

106,740.13

177,188.00

70,447.87

60.2

.00

750.00

750.00

.0

17,724.28

106,740.13

177,938.00

71,197.87

60.0

LAND USE FEES

.00

610.00

.00

(

610.00)

.0

TOTAL OTHER FINANCING SOURCES

.00

610.00

.00

(

610.00)

.0

548,860.96

3,180,494.74

6,867,974.00

3,687,479.26

46.3

TOTAL OPERATING REVENUE

(

NON-OPERATING REVENUE
204-04-3610

INVESTMENT EARNINGS

204-04-3910

SALE OF ASSETS
TOTAL NON-OPERATING REVENUE

OTHER FINANCING SOURCES
204-05-3420

TOTAL FUND REVENUE

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 13

Page 123 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

OPERATING
204-34-5100

WAGES & SALARIES

64,604.78

278,292.34

570,246.00

291,953.66

48.8

204-34-5102

BENEFITS

25,792.75

107,227.94

220,218.00

112,990.06

48.7

204-34-5110

ON-CALL STIPEND

1,400.00

6,000.00

11,800.00

5,800.00

50.9

204-34-5221

CHEMICALS

28,741.82

112,181.15

225,000.00

112,818.85

49.9

204-34-5227

PROPANE

1,498.19

40,897.91

60,000.00

19,102.09

68.2

204-34-5229

PERMIT AND PROGRAM FEES

204-34-5231

FUEL, OIL & GREASE

.00

.00

3,000.00

3,000.00

.0

897.80

6,425.67

10,000.00

3,574.33

64.3

5,274.79

6,136.78

19,600.00

13,463.22

31.3

532.68

795.54

2,500.00

1,704.46

31.8

204-34-5233

R&M- MACHINERY & EQUIP. PARTS

204-34-5241

SHOP SUPPLIES

204-34-5321

UTILITY BILLING PRINTING

1,574.79

9,244.33

30,049.00

204-34-5334

WATER TESTING

8,029.95

21,282.20

20,000.00

204-34-5339

ON-LINE UTILITY BILL PAY-FEES

3,196.44

18,904.89

37,890.00

18,985.11

49.9

204-34-5341

ELECTRICITY

13,911.22

75,808.27

142,710.00

66,901.73

53.1

204-34-5345

TELEPHONE SERVICE

204-34-5352

WATER RESOURCE LEGAL SERVICES

204-34-5353

WATER EFFICIENCY PROGRAM

204-34-5356

PROFESSIONAL SERVICES

204-34-5363

R&M COMPUTER EQUIPMENT

.00

(

182.50

(

20,804.67

30.8

1,282.20)

106.4

55.42)

800.00

855.42

13,616.50

25,000.00

11,383.50

(

54.5

6.9)
30.3

.00

4,545.83

15,000.00

10,454.17

1,785.00

17,406.56

45,000.00

27,593.44

38.7

.00

8,109.29

7,000.00

1,109.29)

115.9

(

204-34-5370

SAFETY WORKWEAR & EQUIPMENT

201.69

2,177.10

8,000.00

5,822.90

27.2

204-34-5380

PROFESSIONAL DEVELOPMENT

51.51

4,241.39

12,000.00

7,758.61

35.3

204-34-5381

MILEAGE REIMBURSEMENT

204-34-5384

INTERNET SERVICE

204-34-5398

TRASH

204-34-5422

SMALL TOOLS

.00

.00

100.00

100.00

.0

194.85

1,169.10

1,400.00

230.90

83.5

118.85

713.10

1,330.00

616.90

53.6

1,216.08

2,521.15

8,000.00

5,478.85

31.5
47.6

204-34-5423

CONSTRUCTION MATERIAL

.00

3,806.71

8,000.00

4,193.29

204-34-5430

DISTRIBUTION SYS EMR REPAIR

.00

.00

20,000.00

20,000.00

.0

204-34-5432

R&M NANO & WELLS

486.81

9,523.83

15,000.00

5,476.17

63.5

204-34-5433

R&M PLANT

11,253.68

49,293.43

60,000.00

10,706.57

82.2

204-34-5434

R&M DISTRIBUTION

562.08

9,085.67

60,000.00

50,914.33

15.1

204-34-5437

R&M SCADA

3,480.00

5,640.00

30,000.00

24,360.00

18.8

204-34-5440

SLUDGE REMOVAL

750.00

2,234.00

10,000.00

7,766.00

22.3

204-34-5455

LAB SUPPLIES

1,319.95

4,640.05

12,000.00

7,359.95

38.7

204-34-5513

INSURANCE DEDUCTIBLE

.00

5,000.00

5,000.00

.00

100.0

204-34-5533

EQUIPMENT RENTAL

204-34-5579

SOFTWARE SUBSCRIPTIONS

.00

.00

2,500.00

2,500.00

.0

3,191.29

14,434.52

15,000.00

565.48

96.2

204-34-5593

NPIC WATER LEASE AGREEMENT

.00

10,759.00

1,500,000.00

1,489,241.00

.7

204-34-5597

RAW WATER FEES AND ASSESSMENTS

.00

17,183.00

20,000.00

2,817.00

85.9
39.4

204-34-5903

WATER METERS - NEW HOMES

5,520.00

5,520.00

14,000.00

8,480.00

204-34-5941

SAFETY & FIRST AID KITS

242.98

991.90

3,000.00

2,008.10

33.1

204-34-5969

LAB EQUIPMENT

593.64

3,620.46

25,000.00

21,379.54

14.5

186,606.12

879,374.19

3,276,143.00

2,396,768.81

26.8

TRANSFER TO GENERAL FUND

.00

.00

496,797.00

496,797.00

.0

TOTAL TRANSFER

.00

.00

496,797.00

496,797.00

.0

TOTAL OPERATING

TRANSFER
204-56-5000

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 14

Page 124 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CAPITAL OUTLAY
204-80-5013

ADVANCED METERING INFRASTRUCTU

.00

.00

1,300,000.00

1,300,000.00

.0

204-80-5035

WATER SOURCE DEVELOPMENT PLAN

.00

.00

17,655.00

17,655.00

.0

204-80-5065

WTP ADMIN & LAB EXP. - DESIGN

27,682.50

96,565.00

132,845.00

36,280.00

72.7

204-80-5066

WTP ADMIN & LAB EXP.-CONSTRUCT

.00

.00

900,000.00

900,000.00

.0

204-80-5067

WATER PUMP STATION SWITCH

.00

.00

325,000.00

325,000.00

.0

204-80-5069

FLUORIDE/CAUSTIC INJ AUTOMATIO

.00

8,232.00

222,055.00

213,823.00

3.7
47.6

204-80-5070

ALT. WATER SOURCE & PLANNING

13,416.00

35,681.50

75,000.00

39,318.50

204-80-5716

FLOW METER - 1 MG TANK

.00

.00

30,000.00

30,000.00

.0

204-80-5719

DISTRIB SYSTEM IMPROV MASTER

.00

47,349.91

55,000.00

7,650.09

86.1

204-80-5853

UTV W/ PLOW

.00

30,691.11

32,000.00

1,308.89

95.9

204-80-5886

WILSON WELLHOUSES IMPROVEMENTS

.00

.00

15,000.00

15,000.00

.0

204-80-6013

RAW WATER PURCHASE

.00

.00

1,000,000.00

1,000,000.00

.0

TOTAL CAPITAL OUTLAY

41,098.50

218,519.52

4,104,555.00

3,886,035.48

5.3

DEBT SERVICE
204-90-5630

D19AX116 LOAN PRINCIPAL (WTP)

.00

564,892.50

1,129,785.00

564,892.50

50.0

204-90-5631

D19AX116 LOAN INTEREST (WTP)

.00

96,083.12

192,166.00

96,082.88

50.0

TOTAL DEBT SERVICE

.00

660,975.62

1,321,951.00

660,975.38

50.0

TOTAL FUND EXPENDITURES

227,704.62

1,758,869.33

9,199,446.00

7,440,576.67

19.1

NET REVENUE OVER EXPENDITURES

321,156.34

1,421,625.41

3,753,097.41)

61.0

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

(

2,331,472.00)

(

09/03/2026

04:12PM

PAGE: 15

Page 125 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
SEWER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CONTRIBUTED CAPITAL
205-02-3350

DEVELOPER SEWER FEE ESCROW

1,526.00

7,630.00

18,312.00

10,682.00

41.7

205-02-3446

TAP FEES

19,954.00

286,830.00

379,126.00

92,296.00

75.7

TOTAL CONTRIBUTED CAPITAL

21,480.00

294,460.00

397,438.00

102,978.00

74.1

SEWER USER FEES

263,010.66

1,428,240.00

2,653,716.00

1,225,476.00

53.8

TOTAL OPERATING REVENUE

263,010.66

1,428,240.00

2,653,716.00

1,225,476.00

53.8

OPERATING REVENUE
205-03-3445

NON-OPERATING REVENUE
205-04-3610

INVESTMENT EARNINGS

15,674.71

94,397.05

202,980.00

108,582.95

46.5

205-04-3650

BOND/LOAN PROCEEDS

.00

75,913.00

172,000.00

96,087.00

44.1

205-04-3690

MISCELLANEOUS REVENUE

503.08

503.08

.00

503.08)

.0

16,177.79

170,813.13

374,980.00

204,166.87

45.6

LAND USE FEES

.00

928.50

.00

(

928.50)

.0

TOTAL SOURCE 05

.00

928.50

.00

(

928.50)

.0

300,668.45

1,894,441.63

3,426,134.00

1,531,692.37

55.3

TOTAL NON-OPERATING REVENUE

(

SOURCE 05
205-05-3420

TOTAL FUND REVENUE

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 16

Page 126 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
SEWER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

OPERATING
205-34-5100

WAGES & SALARIES

56,198.70

252,496.11

539,082.00

286,585.89

46.8

205-34-5102

BENEFITS

20,888.75

93,279.94

211,038.00

117,758.06

44.2

205-34-5110

ON-CALL STIPEND

1,400.00

5,600.00

11,800.00

6,200.00

47.5

205-34-5221

CHEMICALS

149.99

12,538.79

65,000.00

52,461.21

19.3

205-34-5228

PERMIT AND PROGRAM FEES

.00

345.35

5,000.00

4,654.65

6.9

205-34-5231

FUEL, OIL & GREASE

2,583.19

6,817.90

10,000.00

3,182.10

68.2

205-34-5233

R&M- MACHINERY & EQUIP. PARTS

807.64

3,417.97

35,000.00

31,582.03

9.8

205-34-5241

SHOP SUPPLIES

72.46

511.91

1,500.00

988.09

34.1

205-34-5321

UTILITY BILLING PRINTING

1,111.62

6,525.42

20,545.00

14,019.58

31.8

205-34-5339

ON-LINE UTILITY BILL PAY FEES

2,256.32

13,345.17

26,863.00

13,517.83

49.7

205-34-5341

ELECTRICITY

21,645.15

117,694.74

235,683.00

117,988.26

49.9

205-34-5342

WATER

323.33

3,036.93

4,032.00

995.07

75.3

205-34-5344

NATURAL GAS

449.61

19,274.33

60,000.00

40,725.67

32.1

205-34-5345

TELEPHONE SERVICE

.00

170.95

2,100.00

1,929.05

8.1

205-34-5356

PROFESSIONAL SERVICES

.00

9,483.21

20,000.00

10,516.79

47.4

205-34-5363

R&M COMPUTER EQUIPMENT

.00

1,988.96

8,000.00

6,011.04

24.9

205-34-5370

SAFETY WORKWEAR & EQUIPMENT

.00

2,006.27

10,000.00

7,993.73

20.1

205-34-5380

PROFESSIONAL DEVELOPMENT

.00

8,017.87

6,500.00

1,517.87)

123.4

205-34-5381

MILEAGE REIMBURSEMENT

.00

.00

100.00

100.00

.0

205-34-5384

INTERNET SERVICE

184.90

1,208.50

8,000.00

6,791.50

15.1

205-34-5398

TRASH

361.20

2,046.80

3,620.00

1,573.20

56.5

205-34-5422

SMALL TOOLS

12.99

4,065.32

7,500.00

3,434.68

54.2

205-34-5423

CONSTRUCTION MATERIAL

.00

.00

1,000.00

1,000.00

.0

205-34-5431

R&M PUMPS

.00

453.59

25,000.00

24,546.41

1.8

(

205-34-5432

R&M SCADA

1,144.90

3,475.09

18,000.00

14,524.91

19.3

205-34-5433

R&M PLANT

5,214.49

25,873.72

40,000.00

14,126.28

64.7

191.97

3,834.50

15,000.00

11,165.50

25.6

.00

.00

15,000.00

15,000.00

.0

2,259.00

25,394.00

50,000.00

24,606.00

50.8
35.8

205-34-5434

R&M COLLECTIONS

205-34-5436

COLLECTION SYS EMR REPAIR

205-34-5440

SLUDGE DISPOSAL

205-34-5455

LAB SUPPLIES

587.79

2,681.93

7,500.00

4,818.07

205-34-5513

INSURANCE DEDUCTIBLE

.00

.00

5,000.00

5,000.00

.0

205-34-5533

EQUIPMENT RENTAL

.00

.00

3,000.00

3,000.00

.0

205-34-5554

SEWER TESTING

1,849.20

15,137.10

40,000.00

205-34-5579

SOFTWARE SUBSCRIPTIONS & SUPP.

1,440.00

49,030.35

45,000.00

205-34-5941

SAFETY & FIRST AID KITS

205-34-5969

LAB EQUIPMENT

(

24,862.90

37.8

4,030.35)

109.0

405.96

1,025.76

4,500.00

3,474.24

22.8

.00

1,011.28

5,000.00

3,988.72

20.2

121,539.16

691,789.76

1,565,363.00

873,573.24

44.2

TRANSFER TO GENERAL FUND

.00

.00

465,336.00

465,336.00

.0

TOTAL TRANSFERS - OUT

.00

.00

465,336.00

465,336.00

.0

TOTAL OPERATING

TRANSFERS - OUT
205-56-5000

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 17

Page 127 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
SEWER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CAPITAL OUTLAY
205-80-5089

VIEWPOINT LIFT STATION

.00

.00

137,500.00

137,500.00

.0

205-80-5719

SEWER OVERSIZING SAGE 2ND

.00

20,601.00

20,601.00

.00

100.0

205-80-5927

WRF EXPANSION - CONSTRUCTION

273,819.02

273,819.02

912,000.00

638,180.98

30.0

TOTAL CAPITAL OUTLAY

273,819.02

294,420.02

1,070,101.00

775,680.98

27.5

DEBT SERVICE
205-90-5618

W22AX116 LOAN PRINCIPAL (WRF)

.00

500,283.50

1,000,567.00

500,283.50

50.0

205-90-5619

W22AX116 LOAN INTEREST (WRF)

.00

671,990.02

1,343,980.00

671,989.98

50.0

205-90-5621

W22F467 LOAN PRINCIPAL (WRF)

.00

42,064.62

84,445.00

42,380.38

49.8

205-90-5622

W22F467 LOAN INTEREST (WRF)

.00

20,907.74

41,500.00

20,592.26

50.4

TOTAL DEBT SERVICE

.00

1,235,245.88

2,470,492.00

1,235,246.12

50.0

395,358.18

2,221,455.66

5,571,292.00

3,349,836.34

39.9

1,818,143.97)

( 15.2)

TOTAL FUND EXPENDITURES

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

94,689.73)

(

50 % OF THE FISCAL YEAR HAS ELAPSED

327,014.03)

(

2,145,158.00)

(

09/03/2026

04:12PM

PAGE: 18

Page 128 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
DRAINAGE FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CONTRIBUTED CAPITAL
207-02-3451

TOW STRM DRN BP IMPACT

800.00

12,000.00

15,200.00

3,200.00

79.0

207-02-3453

AUTH STORM DRN BP IMPACT

880.00

13,200.00

16,720.00

3,520.00

79.0

TOTAL CONTRIBUTED CAPITAL

1,680.00

25,200.00

31,920.00

6,720.00

79.0

OPERATING REVENUE
207-03-3449

TOW STORM DRAIN UTILITY FEES

29,737.17

158,526.84

276,000.00

117,473.16

57.4

207-03-3452

AUTH STORM DRAIN UTILITY FEES

36,567.18

216,489.17

420,000.00

203,510.83

51.6

TOTAL OPERATING REVENUE

66,304.35

375,016.01

696,000.00

320,983.99

53.9

LAND USE FEES

.00

680.00

.00

(

680.00)

.0

TOTAL FEES FOR SERVICE

.00

680.00

.00

(

680.00)

.0

FEES FOR SERVICE
207-05-3420

MISCELLANEOUS REVENUE
207-08-3364

GRANT

.00

.00

1,349,462.00

1,349,462.00

.0

207-08-3610

INVESTMENT EARNINGS

3,556.92

21,420.78

57,482.00

36,061.22

37.3

TOTAL MISCELLANEOUS REVENUE

3,556.92

21,420.78

1,406,944.00

1,385,523.22

1.5

TOTAL FUND REVENUE

71,541.27

422,316.79

2,134,864.00

1,712,547.21

19.8

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 19

Page 129 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
DRAINAGE FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

OPERATING
207-34-5231

FUEL, OIL & GREASE

.00

.00

3,500.00

3,500.00

207-34-5233

R&M- MACHINERY & EQUIP. PARTS

.00

.00

10,000.00

10,000.00

.0
.0

207-34-5321

UTILITY BILLING PRINTING

401.41

2,356.40

7,420.00

5,063.60

31.8

207-34-5339

ON-LINE UTILITY BILL PAY-FEE

814.78

4,819.12

9,705.00

4,885.88

49.7

207-34-5341

ELECTRICITY

43.95

258.37

578.00

319.63

44.7

207-34-5356

PROFESSIONAL SERVICES

.00

2,498.80

20,000.00

17,501.20

12.5

207-34-5459

R&M DRAINAGE FACILITIES

302.00

302.00

30,000.00

29,698.00

1.0

207-34-5522

AUTHORITY UTILITIES PAYMENTS

.00

428,536.21

426,441.00

(

2,095.21)

100.5

(

207-34-5524

AUTHORITY IMPACT FEES

.00

33,440.33

17,545.00

15,895.33)

190.6

207-34-5533

EQUIPMENT RENTAL

.00

.00

1,500.00

1,500.00

.0

TOTAL OPERATING

1,562.14

472,211.23

526,689.00

54,477.77

89.7

TRANSFER TO GENERAL FUND

.00

.00

134,267.00

134,267.00

.0

TOTAL TRANSFERS - OUT

.00

.00

134,267.00

134,267.00

.0

TRANSFERS - OUT
207-56-5000

CAPITAL OUTLAY
207-80-4065

B-DAMS IMPROVEMENT

.00

93,534.00

93,534.00

.00

100.0

207-80-5028

OUTFALL FOR CLEVELAND AVE IMP

.00

.00

1,505,045.00

1,505,045.00

.0

207-80-5125

REGIONAL DRAINAGE IMPROVEMENTS

.00

.00

475,000.00

475,000.00

.0

207-80-5126

STORM DRAIN & PAN REPLACEMENT

.00

.00

61,500.00

61,500.00

.0

207-80-5884

STREET REHABILITATION

.00

.00

90,000.00

90,000.00

.0

TOTAL CAPITAL OUTLAY

.00

93,534.00

2,225,079.00

2,131,545.00

4.2

TOTAL FUND EXPENDITURES

1,562.14

565,745.23

2,886,035.00

2,320,289.77

19.6

NET REVENUE OVER EXPENDITURES

69,979.13

607,742.56)

( 19.1)

FOR ADMINISTRATION USE ONLY

(

50 % OF THE FISCAL YEAR HAS ELAPSED

143,428.44)

(

751,171.00)

(

09/03/2026

04:12PM

PAGE: 20

Page 130 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
CONSERVATION TRUST FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

MISCELLANEOUS REVENUE
209-08-3610

INVESTMENT EARNINGS

2,846.38

17,121.26

32,876.00

15,754.74

52.1

209-08-3701

LOTTERY RECEIPTS

27,843.01

113,722.17

360,000.00

246,277.83

31.6

TOTAL MISCELLANEOUS REVENUE

30,689.39

130,843.43

392,876.00

262,032.57

33.3

TOTAL FUND REVENUE

30,689.39

130,843.43

392,876.00

262,032.57

33.3

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 21

Page 131 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
CONSERVATION TRUST FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

ADMINISTRATIVE
209-15-5936

TRANSFER TO PARK FUND

239,399.60

239,399.60

.00

(

239,399.60)

.0

TOTAL ADMINISTRATIVE

239,399.60

239,399.60

.00

(

239,399.60)

.0

TOTAL FUND EXPENDITURES

239,399.60

239,399.60

.00

(

239,399.60)

.0

108,556.17)

392,876.00

501,432.17

( 27.6)

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

208,710.21)

(

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 22

Page 132 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
PARK FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

TAX REVENUE
210-01-3130

SALES TAX

48,229.50

302,297.62

635,572.00

333,274.38

210-01-3140

USE TAX BUILDING MATERIALS

3,327.82

21,610.38

45,000.00

23,389.62

47.6
48.0

210-01-3315

MOTOR VEHICLE USE TAX

12,283.89

72,910.91

143,724.00

70,813.09

50.7

210-01-3700

OPEN SPACE SALES TAX

35,768.36

205,746.90

405,000.00

199,253.10

50.8

TOTAL TAX REVENUE

99,609.57

602,565.81

1,229,296.00

626,730.19

49.0

BUILDING PERMITS
210-02-3381

TRAIL IMPACT FEE

900.00

13,500.00

17,100.00

3,600.00

79.0

210-02-3620

BP PARK IMPACT FEE

2,000.00

30,000.00

38,000.00

8,000.00

79.0

TOTAL BUILDING PERMITS

2,900.00

43,500.00

55,100.00

11,600.00

79.0

RECREATION PROGRAM FEES
210-05-3174

FIELD & BUILDING RENTALS

445.00

4,880.00

6,000.00

1,120.00

81.3

210-05-3175

RECREATION FEES

1,794.05

54,864.88

118,374.00

63,509.12

46.4

210-05-3177

BATTING CAGES FEES/SALES

2,010.00

2,228.00

2,000.00

228.00)

111.4

210-05-3178

CARD PROCESSING FEE RECOVERY

58.62

1,473.88

2,000.00

526.12

73.7

TOTAL RECREATION PROGRAM FEES

4,307.67

63,446.76

128,374.00

64,927.24

49.4

(

MISCELLANEOUS REVENUE
210-08-3190

WCP VETERANS MEMORIAL PLAZA

210-08-3610

INVESTMENT EARNINGS

5.00

110.50

.00

9,383.43

56,691.37

120,198.00

(

.0
47.2

210-08-3690

MISCELLANEOUS REVENUE

.00

4,500.00

.00

4,500.00)

.0

210-08-3910

SALE OF ASSETS

.00

1.00

1,000.00

999.00

.1

210-08-3913

PARKS & REC SPONSORSHIPS

.00

200.00

500.00

300.00

40.0

9,388.43

61,502.87

121,698.00

60,195.13

50.5

TRANSFERS FROM CTF

239,399.60

239,399.60

.00

(

239,399.60)

.0

TOTAL TRANSFERS

239,399.60

239,399.60

.00

(

239,399.60)

.0

TOTAL FUND REVENUE

355,605.27

1,010,415.04

1,534,468.00

524,052.96

65.9

TOTAL MISCELLANEOUS REVENUE

(

110.50)
63,506.63

TRANSFERS
210-09-3800

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 23

Page 133 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
PARK FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

OPERATING
210-34-5100

WAGES & SALARIES

36,878.00

152,862.08

297,237.00

144,374.92

51.4

210-34-5101

SEASONALS - PARKS & REC

17,385.67

40,802.49

118,000.00

77,197.51

34.6

210-34-5102

BENEFITS

17,436.14

67,807.95

125,574.00

57,766.05

54.0

210-34-5110

ON-CALL STIPEND

600.00

3,000.00

5,200.00

2,200.00

57.7

210-34-5111

VANDALISM

.00

743.43

10,000.00

9,256.57

7.4

210-34-5112

HORTICULTURE

.00

131.22

3,000.00

2,868.78

4.4

210-34-5221

POND CHEMICALS

391.80

391.80

3,100.00

2,708.20

12.6

210-34-5231

FUEL, OIL & GREASE

2,524.01

8,721.72

15,000.00

6,278.28

58.1

210-34-5233

R&M- MACHINERY & EQUIP. PARTS

463.98

4,974.86

24,000.00

19,025.14

20.7

210-34-5237

IRRIG. SYS. SUPPLIES/REPAIRS

3,054.98

20,001.59

41,000.00

20,998.41

48.8

210-34-5239

WELLS & WELL HOUSES

2,950.00

2,950.00

10,000.00

7,050.00

29.5

210-34-5241

SHOP SUPPLIES

.00

.00

2,000.00

2,000.00

.0

210-34-5251

TREE CARE

.00

24,300.00

45,000.00

20,700.00

54.0

210-34-5254

R&M PARKS & PLAYGROUND

2,133.63

15,562.40

32,000.00

16,437.60

48.6

210-34-5256

SPLASH PAD CHEMICALS

418.51

1,048.75

1,600.00

551.25

65.6

210-34-5329

HOA FEES

87.00

2,337.00

.00

210-34-5341

IRRIGATION ELECTRICITY

1,119.95

4,630.87

210-34-5342

WATER

4,974.26

210-34-5343

SEWER

341.70

210-34-5344

NATURAL GAS

210-34-5346

STORM DRAINAGE

210-34-5356

PROFESSIONAL SERVICES

210-34-5365

TOILET RENTAL

210-34-5366
210-34-5370

(

2,337.00)

.0

7,000.00

2,369.13

66.2

12,674.97

40,000.00

27,325.03

31.7

746.40

1,800.00

1,053.60

41.5

53.73

1,927.77

4,500.00

2,572.23

42.8

301.26

1,773.89

3,500.00

1,726.11

50.7

.00

85.00

.00

2,550.00

15,300.00

SERVICES - PARKS & LAWN CARE

.00

SAFETY WORKWEAR & EQUIPMENT

.00

210-34-5372

UNIFORMS

210-34-5380

PROFESSIONAL DEVELOPMENT

210-34-5381

MILEAGE REIMBURSEMENT

210-34-5397

85.00)

.0

30,750.00

15,450.00

49.8

14,240.00

50,000.00

35,760.00

28.5

155.00

1,500.00

1,345.00

10.3

.00

406.04

2,750.00

2,343.96

14.8

24.75

1,174.75

5,500.00

4,325.25

21.4

.00

.00

100.00

100.00

.0

WEED CONTROL

.00

.00

600.00

600.00

.0

210-34-5422

SMALL TOOLS

.00

11,430.41

11,000.00

430.41)

103.9

210-34-5423

SAND, GRAVEL, MULCH, SEED

4,800.00

8,697.50

11,000.00

2,302.50

79.1

210-34-5513

INSURANCE DEDUCTIBLE

.00

.00

5,000.00

5,000.00

.0

210-34-5533

EQUIPMENT RENTAL

618.09

825.29

3,000.00

2,174.71

27.5

210-34-5941

SAFETY & FIRST AID KITS

210-34-5942

MINOR PARK IMPROVEMENTS
TOTAL OPERATING

FOR ADMINISTRATION USE ONLY

(

(

361.98

1,402.52

4,000.00

2,597.48

35.1

6,725.61

18,461.91

65,000.00

46,538.09

28.4

106,195.05

439,567.61

979,711.00

540,143.39

44.9

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 24

Page 134 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
PARK FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

RECREATION
210-51-5100

WAGES & SALARIES

28,510.80

141,445.94

293,687.00

152,241.06

48.2

210-51-5102

BENEFITS

11,948.20

57,629.19

118,878.00

61,248.81

48.5

210-51-5110

ON-CALL STIPEND

600.00

2,200.00

5,200.00

3,000.00

42.3

210-51-5130

START SMART BASEBALL

.00

.00

1,000.00

1,000.00

.0

210-51-5131

START SMART BASKETBALL

.00

.00

750.00

750.00

.0

210-51-5132

START SMART FLAG FOOTBALL

.00

.00

1,050.00

1,050.00

.0

210-51-5133

START SMART SOCCER

.00

.00

2,000.00

2,000.00

.0

210-51-5135

YOUTH SPORTS APPAREL

.00

5,056.21

5,300.00

243.79

95.4

210-51-5140

YOUTH SOCCER

.00

2,019.95

3,500.00

1,480.05

57.7

210-51-5142

YOUTH FOOTBALL

.00

19.99

1,500.00

1,480.01

1.3

210-51-5144

YOUTH BASEBALL

19.95

576.90

8,000.00

7,423.10

7.2
2.2

210-51-5145

YOUTH SOFTBALL

.00

179.55

8,000.00

7,820.45

210-51-5146

YOUTH BASKETBALL

.00

.00

1,050.00

1,050.00

.0

210-51-5148

YOUTH VOLLEYBALL

.00

179.80

3,000.00

2,820.20

6.0

210-51-5149

YOUTH TENNIS

210-51-5155

EXTERNAL PROGRAMMING SUBSIDY

.00

.00

600.00

600.00

.0

270.00

405.00

4,000.00

3,595.00

10.1

210-51-5156

SENIOR PROGRAMS

.00

.00

2,000.00

2,000.00

.0

210-51-5157

ADULT BASKETBALL

.00

.00

800.00

800.00

.0

210-51-5158

ADULT KICKBALL

.00

.00

500.00

500.00

.0

210-51-5161

ADULT TENNIS

.00

.00

500.00

500.00

.0

210-51-5162

ADULT SOFTBALL

.00

171.86

4,500.00

4,328.14

3.8

210-51-5164

ADULT VOLLEYBALL

.00

330.47

1,000.00

669.53

33.1

210-51-5165

NCSO REFEREES ADMIN FEE

625.00

3,750.00

8,000.00

4,250.00

46.9

210-51-5166

INSTRUCTOR/OFFICIAL FEES

2,300.00

8,332.00

30,000.00

21,668.00

27.8

210-51-5168

COMPUTER EQUIP./SOFTWARE

1,625.87

10,226.86

18,000.00

7,773.14

56.8

210-51-5181

REC. PROG. SUPPLIES/EXP.

5,259.26

7,438.70

16,000.00

8,561.30

46.5

210-51-5183

BATTING CAGES - MAINT. & OPER.

.00

4,261.49

11,000.00

6,738.51

38.7

210-51-5185

BALL FIELD/CAGE ELECTRICITY

3,854.44

12,367.14

20,000.00

7,632.86

61.8

210-51-5186

INFIELD MIX

.00

.00

10,000.00

10,000.00

.0

210-51-5190

YOGA CLASSES

.00

.00

500.00

500.00

.0

210-51-5193

ZUMBA CLASSES

.00

.00

500.00

500.00

.0

210-51-5223

OPERATING SUPPLIES

.00

70.97

2,000.00

1,929.03

3.6

210-51-5335

DUES & SUBSCRIPTIONS

.00

1,775.00

3,000.00

1,225.00

59.2

210-51-5372

STAFF UNIFORMS

.00

.00

3,250.00

3,250.00

.0

210-51-5380

PROFESSIONAL DEVELOPMENT

99.80

99.80

5,000.00

4,900.20

2.0

210-51-5392

GYM RENTAL

210-51-5401

MARKETING SERVICES

210-51-5513

INSURANCE DEDUCTIBLE

.00

7,539.75

14,000.00

6,460.25

53.9

1,869.58

7,039.72

11,000.00

3,960.28

64.0

.00

.00

5,000.00

5,000.00

.0

56,982.90

273,116.29

624,065.00

350,948.71

43.8

TRANSFER TO GENERAL FUND

.00

.00

256,480.00

256,480.00

.0

TOTAL TRANSFERS - OUT

.00

.00

256,480.00

256,480.00

.0

TOTAL RECREATION

TRANSFERS - OUT
210-56-5000

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

04:12PM

PAGE: 25

Page 135 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
PARK FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CAPITAL OUTLAY
210-80-5465

MOWER REPLACEMENT

.00

29,638.00

30,000.00

362.00

98.8

210-80-5721

PARKS MASTER PLAN

13,819.00

124,658.00

149,054.00

24,396.00

83.6

210-80-5730

CENTENNIAL PARK EXPANSIONS

319,077.52

327,057.10

450,000.00

122,942.90

72.7

210-80-5853

UTV REPLACEMENT

.00

54,731.10

55,000.00

268.90

99.5

210-80-5950

PAVE EXISTING TRAILS

.00

5,010.25

10,000.00

4,989.75

50.1

TOTAL CAPITAL OUTLAY

332,896.52

541,094.45

694,054.00

152,959.55

78.0

TOTAL FUND EXPENDITURES

496,074.47

1,253,778.35

2,554,310.00

1,300,531.65

49.1

776,478.69)

( 23.9)

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

140,469.20)

(

50 % OF THE FISCAL YEAR HAS ELAPSED

243,363.31)

(

1,019,842.00)

(

09/03/2026

04:12PM

PAGE: 26

Page 136 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 6 MONTHS ENDING JUNE 30, 2026
LIBRARY TRUST FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

BUILDING PERMITS
255-02-3372

LIBRARY IMPACT FEES

500.00

7,500.00

9,500.00

2,000.00

79.0

TOTAL BUILDING PERMITS

500.00

7,500.00

9,500.00

2,000.00

79.0

INVESTMENT EARNINGS - LIBRARY

1,574.41

9,481.68

.00

(

9,481.68)

.0

TOTAL MISCELLANEOUS REVENUE

1,574.41

9,481.68

.00

(

9,481.68)

.0

TOTAL FUND REVENUE

2,074.41

16,981.68

9,500.00

(

7,481.68)

178.8

NET REVENUE OVER EXPENDITURES

2,074.41

16,981.68

9,500.00

(

7,481.68)

178.8

04:12PM

PAGE: 27

MISCELLANEOUS REVENUE
255-08-3355

FOR ADMINISTRATION USE ONLY

50 % OF THE FISCAL YEAR HAS ELAPSED

09/03/2026

Page 137 of 218

Board of Trustees Meeting
Date:
Subject:

September 22, 2026
September 8, 2026 Board of Trustees Meeting Minutes
• Presentation: Hannah Hill, Town Clerk

EXECUTIVE SUMMARY
Attached are the September 8, 2026 Board of Trustees Meeting Miuntes.
BACKGROUND / DISCUSSION
N/A
CONNECTION WITH ADOPTED MASTER PLANS
N/A
FISCAL IMPLICATIONS
N/A
STAFF RECOMMENDATION
Staff recommends appoval on the consent agenda.
MOTION RECOMMENDATION
Option 1) Move to approve the consent agenda
Option 2) Move to approve the September 8, 2026 Meeting Minutes
ATTACHMENTS
1.
2026-09-08 Minutes

Page 138 of 218

BOARD OF TRUSTEES
September 8, 2026
6:30 PM
Leeper Center, 3800 Wilson Avenue, Wellington, CO
Regular Meeting Minutes
A.

B.

CALL TO ORDER
Mayor Dailey called the meeting to order at 6:33 pm.
1.

Pledge of Allegiance
Mayor Dailey led the pledge of allegiance.

2.

Roll Call
The Clerk noted quorum with the roll call below:
Blackstone – Present virtually
Moore – Present
Moyer – Present
Barrett- Present
Cannon – Present
Mason – Present
Dailey – Present

3.

Amendments to Agenda
There were no amendments to the agenda.

4.

Conflict of Interest
There were no conflicts of interest on the agenda.

COMMUNITY PARTICIPATION
1.

Public Comment
Leah Kershaw spoke to FLOCK cameras.

2.

Proclamation
a.

Proclamation: National Preparedness Month
Mayor Rebekka Dailey read the proclamation into the record and Wellington Fire Protection
District Chief Todd Germain and Larimer County Sheriff’s Office Corporal Eric Schultz
accepted.

C.

PRESENTATION
1.

Massage Facility Licensing Presentation

8225 3rd Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov

Page 139 of 218

Hannah Hill, Town Clerk, presented the item to the Board, where discussion centered around if a
license was needed for massage facilities.
General Board direction was given including codifying a license type for massage, including solo
practitioners, having background checks and concerns noted were the need for insurance and a
clear and easy application process.
D.

CONSENT AGENDA
1.

August 25, 2026 Board of Trustees Meeting Minutes
Trustee Cannon moved to approve the consent the consent agenda
Mayor Pro Tem Mason seconded and the motion passed.

E.

ACTION ITEMS
1.

Second Reading, Public Hearing, and Consideration of Ordinance No. 11-2026 Amending the
International Building Code, 2024 Edition, the International Residential Code, 2024 Edition, the
International Fire Code, 2024 Edition, and the Colorado Model Electric Ready and Solar Ready
Code
Cody Bird, Planning Director, presented the ordinance, and noted the recommendations being made
in conjunction with Wellington Fire Protection District. Mr. Bird noted the proposed changes
would assist smaller businesses, and a codification path for accessory dwelling units.
Mayor Dailey opened public comment, to which there was none.
Board asked for clarification on if the removal of the waiver process would affect affordability for
developers or builders looking to reduce their cost.
The Board expressed appreciation for the assistance the code changes would give to businesses and
pointed out that homes that are solar or electric ready helps move the town forward.
Mr. Bird noted comments related to putting power back in the grid and affordability, but the
ordinance does not require solar panels, but rather readiness for future implementational, and the
ordinance does note commercial structures.
Trustee Cannon moved to approve Ordinance No. 11-2026 Amending the International Building
Code, 2024 Edition, the International Residential Code, 2024 Edition, the International Fire Code,
2024 Edition, and the Colorado Model Electric Ready and Solar Ready Code
Truste Moyer seconded and the motion passed.

F.

REPORTS
1.

Town Attorney
There was no Town Attorney report.

2.

Town Administrator
Patti Garcia, Town Administrator, spoke to Zoom noting they had power glitches during the
meeting this evening.
8225 3rd Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov

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Upcoming meetings including a 5:30 pm start for September 22, 2026 were noted.
3.

Staff Communications
Reports were included in the packet.
a.

4.

Board of Trustees Planning Calendar

Board Reports
Trustee Barrett noted the upcoming Wellington Star Foundation 5K.
Trustee Moyer thanked Mayor Dailey for the proclamation and spoke to San Gabriel Valley in
California experiences and the importance of being prepared.
Trustee Blackstone mentioned the Xcel Battery Backup Remate program, noting that as of August
10th only 2% of their funding had been allocated and encouraged residents to apply, as well as the
Xcel provided resources for preparedness.
Mayor Dailey expressed appreciation for the town and noted it is the responsibility of the people to
care for their own safety and safety of others.

G.

ADJOURN
Mayor Dailey adjourned the September 8, 20267 meeting at 7:46 PM.
__________________________
Rebekka Dailey, Mayor
__________________________
Hannah Hill, Town Clerk

8225 3rd Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov

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Board of Trustees Meeting
Date: September 22, 2026
Subject: Resolution No. 34-2026 - A Resolution by the Town of Wellington, Colorado Adopting Highland
Cemetery Rules and Regulations and Ordinance No. 12-2026 Amending the Wellington
Municipal Code Article 5 Related to the Highland Cemetery
• Presentation: Hannah Hill, Town Clerk
EXECUTIVE SUMMARY
The Highland Cemetery serves as an important public asset and final resting place for members of our
community. The proposed regulations are intended to establish clear operational standards, protect cemetery
property, preserve the dignity and appearance of the cemetery, ensure consistency in administration, and
provide clear expectations for lot owners, visitors, and funeral service providers.
BACKGROUND / DISCUSSION
The Board of Trustees reviewed the draft Cemetery Rules and Regulations during a presentation on July 14,
2026. Following discussion, the Board provided direction to staff on several provisions, including the addition
of an appeal process for foundations, burial receptacles, and fencing or bordering requests. On August 11,
2026, the Board moved to table Resolution No. 34-2026 for several administrative items to be cleaned up as
well as the appeal process to be refined.
Ordinance No. 12-2026 would amend the Wellington Municipal Code to reference the Highland Cemetery
Rules and Regulations, allowing for consistency and transparency. Having all rules in one document that is
approved by the Board of Trustees via Resolution will also allow for faster adoption and implementation for
future changes.
If the Town Board approves the Cemetery Rules and Regulations, staff will undertake a public outreach effort
to ensure lot owners, residents, and visitors are informed of the new requirements. Notification will include
direct notices, publication in the Town newsletter, social media announcements, and signage within the
Cemetery. The intent is for the Rules and Regulations to become effective upon adoption, with enforcement of
provisions related to existing and historic items beginning January 1, 2027, allowing sufficient time for public
awareness and compliance.
CONNECTION WITH ADOPTED MASTER PLANS
Ensure Strong Town Operations
Grow Responsibly
Cultivate & Nurture Community Spaces
FISCAL IMPLICATIONS
N/A
STAFF RECOMMENDATION
Staff recommends approval of Resolution No. 34-2026 and Ordinance No. 12-2026.
MOTION RECOMMENDATION
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Motion 1) I move to approve Resolution No. 34-2026, a Resolution by the Town of Wellington, Colorado
Adopting the Highland Cemetery Rules and Regulations.
Motion 2) I move to approve Ordinance No. 12-2026, amending the Wellingtion Municipal Code Article 5
Related to the Highland Cemetery
ATTACHMENTS
1.
Resolution No 34-2026 Adopting Highland Cemetery Rules and Regulations
2.
Highland_Cemetery_Rules_Regulations_2026-09-14 Clean
3.
Highland_Cemetery_Rules_Regulations_Redline
4.
Ordinance No. 12-2026 Amending Highland Cemetery
5.
ARTICLE_5___Cemetery Clean
6.
ARTICLE_5___Cemetery redline

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TOWN OF WELLINGTON
RESOLUTION NO. 34-2026
A RESOLUTION BY THE TOWN OF WELLINGTON, COLORADO ADOPTING
HIGHLAND CEMETERY RULES AND REGULATIONS
WHEREAS, the Town of Wellington owns and operates the Highland Cemetery for the benefit of
residents and the public; and
WHEREAS, the Town Board recognizes its responsibility to ensure that the Cemetery is
maintained in a respectful, safe, orderly and dignified manner for the benefit of all visitors, lot
owners and families; and
WHEREAS, the Town Board desires to establish standards governing interments, monuments,
markers, decorations, landscaping and other activities within the Cemetery; and
WHEREAS, the Town Board finds the periodic review and update of the Highland Cemetery Rules
and Regulations is necessary to address changing operational needs, maintenance practices, and
community expectations; and
WHEREAS, the Town Board wishes to clarify the rights and responsibilities of lot owners, heirs,
visitors and Town personnel with respect to the use and management of the Cemetery; and
WHEREAS, The Town Board has reviewed the proposed Cemetery Rules and Regulations and
determined that their adoption is in the best interests of the Town and the public; and
WHEREAS, The Town Board desires to provide a fair and consistent process for the
administration and enforcement of the Cemetery Rules and Regulations.
NOW, THEREFORE, be it resolved by the Board of Trustees for the Town of Wellington,
Colorado, as follows:
1. The Town Board hereby adopts the Highland Cemetery Rules and Regulations attached
hereto as Exhibit A.
2. The Cemetery Rules and Regulations shall become effective upon adoption of this
Resolution and shall be enforced beginning January 1, 2027
3. The Town Clerk is hereby authorized and directed to administer, implement and enforce
the Cemetery Rules and Regulations.
4. Any prior Cemetery Rules, Regulations, policies, or practices inconsistent with the
Cemetery Rules and Regulations adopted by this Resolution are hereby repealed and
superseded.

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5.

The Town Board reserves the right to amend, revise, repeal, or supplement the Cemetery
Rules and Regulations from time to time as it deems necessary and appropriate.

Upon motion duly made, seconded and carried, the foregoing Resolution was adopted this 22nd
day of September, 2026.
TOWN OF WELLINGTON, COLORADO
By:______________________________
Rebekka Dailey, Mayor
ATTEST:
_________________________________
Hannah Hill, Town Clerk

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RULES AND REGULATIONS FOR THE OPERATION OF
HIGHLAND CEMETERY
1.0 INTRODUCTION
These Rules and Regulations are adopted by the Town of Wellington for the governance, operation,
and maintenance of Highland Cemetery. Their purpose is to ensure fairness, protect the rights of
interment owners, and preserve the cemetery’s orderly, respectful, and permanent appearance.
All interment rights, owners, visitors, contractors, and employees are subject to these Rules and
Regulations, including amendments adopted by the Town Board. All cemetery business shall be
conducted through the Town Clerks Office.
2.0 DEFINITIONS
Cremains / Urn / Vault: Standard burial terms
Disinterment: The removal of the interred remains of a deceased person, the casket, if any, and the
burial receptacle from the ground
Foundation: The base of foundation upon which a memorial is installed
Interment: Burial, entombment, or inurnment
Lot/Burial Space: Area for interment
Memorial/Monument: Grave marker
Owner: Holder of interment rights
Perpetual Care: General maintenance (not memorial repair)
3.0 OWNERSHIP AND MANAGEMENT
The Cemetery is owned by the Town. The Town Clerk, or designee, has the right of general control
of the Cemetery in all matters, regardless of whether such matters are specifically covered by these
rules and regulations.
3.1 MANAGEMENT OF THE CEMETERY
Except as otherwise provided herein, the Town Clerk is delegated authority for day-to-day
administration of the Cemetery and the Public Works Department has management and operation
authority. The Public Works Director or Town Clerk may designate qualified staff or contractors to
undertake the obligations set forth herein.
3.2 BUSINESS OFFICE
All applications for: purchase, transfers, interment and disinterment orders, placement of memorials
or annual care of any kind must be made through the Town Clerks Office during business hours.
Payment for services must be made in full, to Municipal Services Building, prior to the service’s
scheduled time. The Town may deny acceptance of future service requests from any individual or
entity with an outstanding balance.

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3.3 ADMISSION TO CEMETERY
The Town reserves the right to refuse admission to the Cemetery and to refuse the use of any of the
Cemetery facilities to any person or persons when, in the Town’s discretion, such course of conduct
is in the best interest of the Cemetery and the Town.
4.0 CONTROL OF WORK AND IMPROVEMENTS
Except as otherwise provided, all grading, landscaping, lot care, and improvements shall be
performed by the Town. All planting, trimming, or removal of trees and shrubs, as well as all grave
openings and closings, shall also be performed by the Town.
In addition to routine maintenance, the Town will conduct annual cemetery clean-ups during May
and October each year. Advance notice will be provided by posted signage, and weather may
impact timing.
4.1 TOWN MUST DIRECT AND MAY REMOVE IMPROVEMENTS
All improvements or alterations are subject to the direction and approval of the Public Works
Director or their designee. Improvements deemed unsightly may be removed, altered, or corrected
at the direction of the Public Works Director without owner consent.
4.2 TOWN LIABILITY
The Town shall take reasonable precautions to protect cemetery property but shall not be liable for
loss or damage except where caused by its own negligence. The Town disclaims responsibility for
damage resulting from causes beyond its control, including weather, vandalism, theft, accidents, or
other similar events.
4.3
LIABILITY FOR DAMAGES
Any person who damages cemetery property shall be required, at the Town’s discretion, to repair or
replace the damage promptly and to the satisfaction of the Public Works Director or designee . This
requirement does not limit the Town’s right to pursue additional remedies.
The Town shall not be liable for the actions of owners, visitors, or others, or for any injury or
damage occurring within the Cemetery
5.0 CONDUCT WITHIN THE CEMETERY
5.0.1 Persons shall use only designated roads, drives, and walkways for travel within the cemetery.
Use of any other areas as thoroughfares is prohibited and may result in removal from or exclusion
from the cemetery.
Ash Drive is designated as a pedestrian-only thoroughfare. The operation of motorized vehicles on
Ash Drive is prohibited.
5.0.2 All organized activities, services, ceremonies, or other planned uses of the cemetery shall be
scheduled in advance with the Town Clerk’s Office and approved by the Town. The Town reserves
the right to establish reasonable conditions or restrictions to ensure single reservations, proper use,
maintenance, preservation, and orderly operation of the cemetery. Activities conducted without
prior authorization may be prohibited, discontinued, or otherwise addressed by the Town as deemed
appropriate.

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The Town welcomes and encourages volunteer efforts that support the beautification, preservation,
and maintenance of the cemetery. Individuals, community groups, organizations, and other
volunteers wishing to perform work within the cemetery shall coordinate their activities in advance
with the Town Clerk and receive authorization from the Town. Volunteer activities may be subject
to reasonable conditions, including scheduling, supervision, approved work scopes, and compliance
with applicable safety requirements.
5.1 PROHIBITED ACTIVITIES
The following activities are prohibited within the cemetery:
•

Scattering cremated remains

•

Burial of animals

•

Gathering flowers or damaging trees, shrubs, or plants

•

Feeding or disturbing wildlife

•

Soliciting or peddling goods or services

•

Posting signs, notices, or advertisements not authorized by the Town

•

Allowing Animals to Roam Unrestrained

5.2 RUBBISH
All rubbish shall be placed in designated receptacles.
5.3 MOTOR VEHICLES
Motor vehicles shall not exceed ten (10) miles per hour within the cemetery.
E-bikes and motorized recreational vehicles of any kind are not permitted within the cemetery.
5.4 TRUCKS AND HEAVY HAULING
Trucks, heavy equipment, or commercial vehicles are prohibited unless authorized in advance by
the Town for cemetery-related business.
5.5 CEMETERY HOURS
The cemetery shall be open to the public from dawn to dusk. Interment hours are governed
separately.
5.6 PERSONAL BEHAVIOR
All persons shall conduct themselves with decorum and respect for the dignity of the cemetery, as
well as for other persons and property.
5.7 CASKETS NOT TO BE DISTURBED
Once a casket or burial receptacle is within the cemetery, it shall not be opened or disturbed except
with written authorization from the legal representative of the deceased or by court order, and only
in the presence of a cemetery official.
6.0 INTERMENTS

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6.1 SUBJECT TO LAWS AND ORDERS
All interments are subject to applicable laws and regulations of the Town of Wellington, Larimer
County, and the State of Colorado.
6.2 DISPOSITION PERMIT REQUIRED
A valid disposition permit issued by the State of Colorado, or the state where the death occurred,
must be provided to the Town prior to any interment.
6.3 MANNER AND CHARGES
All interments shall be conducted in accordance with Town procedures and only after all applicable
fees have been paid.
The Opening and Closing fee will be paid at the time of interment.
Town staff shall not:
•

Act as pallbearers or assist in moving caskets in any way, including the lowering of caskets,
urns or other receptacles

•

Enter graves after vault placement

•

Perform open casket operations

•

Transport or handle vaults, monuments, or equipment

•

Accept payments outside the Municipal Services Building

•

Provide or set up tents, chairs, or service equipment

6.4 NOTICE OF INTERMENT REQUIRED
A minimum of four (4) business days’ notice is required for interments, excluding holidays, and is
subject to staff and equipment availability. Requests must be made through the Town Clerks Office.
Exceptions may be approved on a case-by-case basis. Emergency interments may be arranged upon
proof of necessity.
6.5 TIME AND SCHEDULING
All interments must be scheduled through Municipal Services Building.
•

Standard inurnment hours: Monday–Friday, 9:00 a.m. to 2:00 p.m.

•

After-hours: Weekdays 2:00–4:00 p.m. and Saturdays 9:00 a.m.–12:00 p.m., subject to
availability and additional fees

•

No services are allowed on Sundays or Town holidays, after 4:00 p.m. on weekdays and
Saturdays after 12:00 p.m.

•

In the event of a disaster requiring multiple interments, the Town may extend interment
hours as necessary.

6.6 DELAYS OR PROTESTS
The Town is not liable for delays caused by protests or failure to comply with these Rules. Protests

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must be submitted in writing to the Town Clerk. Ownership of interment rights shall be determined
by the Town in consultation with legal counsel.
6.7 APPROVED BURIAL RECEPTACLES
All burials must use approved concrete or fiberglass receptacles; cremated remains must be placed
in an industry-approved container, unless otherwise approved by the Town through the Appeal
Process as outlined in Section 13.0. Damaged or non-compliant receptacles may be refused.
6.8 LOCATION OF BURIAL SPACE
6.8.1 Standards
Burial spaces must meet required depth and spacing standards. Additional sizing needed may
require an additional charge.
6.8.2 Location Determination
If instructions are unclear or cannot be followed, the Town may determine placement and shall not
be liable for resulting changes.
6.8.3 Changes or Cancellations
Changes after work has begun may result in additional fees, which must be paid prior to
proceeding. Outstanding balances may suspend future services.
6.8.4 Oversized Burials
Burials exceeding standard dimensions require the purchase of additional plots.
6.9 EMBALMING; IDENTITY
The Town is not responsible for the identification or preparation of the deceased.
6.10 INTERMENT OF MORE THAN ONE BODY
Only one casket is permitted per burial space.
Maximum per grave:
•

One (1) casket

•

One (1) casket and two (2) cremains

•

Three (3) cremains

Only at the Town Clerks discretion may a cremains burial be placed prior to a casket in one grave
space.
6.11 INTERMENT ORDER
When both a casket and cremains are interred, the casket shall be placed first. Cremains may only
precede a casket if no foundation is present, or if the interment does not interfere with the
foundation/memorial.
Cremains placement shall follow designated layout standards.

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6.12 INTERMENT OF CREMATED REMAINS
Cremains must be placed in an approved container not exceeding 20 inches in any dimension,
unless otherwise approved by the Town through the Appeal Process as outlined in Section
13.0, with all fees paid in advance.
The Town is not responsible for loss or damage to cremains or containers. Families are responsible
for transporting to and lowering in cremains cemetery.
6.13 TOWN NOT RESPONSIBLE
The Town is not responsible for errors due to improper instructions, telephone orders, ground
conditions, or acts of nature. While reasonable efforts will be made to provide suitable solutions, no
guarantees are made regarding original plot use.
7.0 DISINTERMENTS
In addition to these Rules and Regulations, all disinterment’s shall be subject to the orders and laws
of Larimer County and the State of Colorado.
7.1 PERMISSION FOR DISINTERMENTS
No disinterment of a body or cremains shall be made without a court order or a signed affidavit
from the surviving spouse, next of kin or personal representative, on a form provided by the Town,
stating that the disinterment is being requested for a valid reason, that the application is being made
by a proper person, that there is no opposition to the disinterment by the surviving spouse, next of
kin, or by the expressed wishes of the decedent, and that the affiant agrees to indemnify the Town
and hold it harmless from any liability that might result from the disinterment and release it from
any claims any person may have, then or in the future, by reason of the disinterment.
The Town Clerk shall have the right to require a court order for disinterment at any time prior to the
disinterment when circumstances exist or arise which indicate that there is a question as to the
reason for the disinterment or as to whether there is opposition to the disinterment.
7.2 NOTICE OF DISINTERMENT REQUIRED
The Town may require at least ten (10) days’ notice prior to disinterment. Disinterment shall not
occur on weekends or legal holidays and must be scheduled at the Town’s convenience.
7.3 PAYMENT OF FEES
All disinterment fees must be paid in full to the Town Clerks Office prior to the disinterment.
7.4 SERVICES PROVIDED
Disinterment shall be performed by a licensed third party, not the Town or any Town staff. The
responsible party must promptly remove remains from the cemetery.
The Town shall not provide personnel or equipment for disinterment. All persons performing
disinterment must provide proof of adequate liability insurance and engage a licensed funeral
director or authorized service provider.
8.0 INTERMENT RIGHTS
All sales convey only the right of interment for human remains and are subject to these Rules and
Regulations. Title to all lots and burial spaces shall remain with the Town, subject to the interment

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rights conveyed to the purchaser. Interment rights shall not be granted until full payment has been
received by the Town.
Plots may be placed on hold for a period not to exceed two (2) months. Payment plans are
permitted, provided that full payment is completed within twelve (12) months of the date of the
agreement.
Opening and closing fees shall be paid at the time of interment. Burial spaces purchased prior to
September 2026 shall be grandfathered under the fee structure in place at the time of purchase.
Burial spaces purchased on or after September 22, 2026, shall require payment of opening and
closing fees at the time of interment.
The Town shall not sell burial lots in bulk to funeral homes, mortuaries, or other for-profit entities
for resale or use with their customers. However, individual families may purchase multiple plots for
family use.
8.1 CORRECTION OF ERRORS
The Town reserves the right to correct errors in the description of the location of any lot or burial
space to which a right of interment has been conveyed, either by canceling the sale and substituting
burial space(s) or lot(s) of equal value and similar location, or, at the Town’s sole discretion, by
refunding the amount paid for such right of interment.
The Town further reserves the right to correct errors discovered at the time of interment, including
when a grave space is determined to be unavailable upon opening. In such cases, the Town will
make reasonable efforts to provide an alternative burial space or lot of equal value and in a similar
location; however, due to the age and condition of the cemetery, no guarantee can be made
regarding proximity to the originally selected space.
8.2 CHANGE OF ADDRESS
Owners are responsible for notifying the Town of any change in mailing address. Notices sent to
the last address on file shall be considered valid.
8.3 RIGHT TO RECLAIM
In accordance with C.R.S. 12-12-116, the Town may reclaim any plot that remains unused and
unimproved for a period of seventy-five (75) years.
9.0 TRANSFERS AND REPURCHASE
No transfer or assignment of the right of interment in any lot or burial space shall be valid without
the prior written consent of the Town, which written consent shall thereafter be recorded in the
books of the Town.
9.1 REPURCHASE BY THE TOWN
An owner may request that the Town repurchase their burial space. The Town may, at its discretion,
repurchase the space for one-half (1/2) of the original purchase price. If the original price is
unknown, the Town may purchase for $500.

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Payment shall be made only after the owner or next of kin has conveyed clear title to the Town
through a deed or other acceptable documentation.
10.0 DECORATIONS
10.0.1 TEMPORARY DECORATIONS
Temporary decorations are non-permanent memorial or decorative items intended for
display on a lot or grave space and are not permanently attached to the ground, monument,
marker, or other cemetery property. Examples include, but are not limited to, fresh or
artificial flowers, wreaths, flags, potted plants, holiday decorations, memorial tokens, stuffed
animals, pinwheels, and similar commemorative items.
Temporary decorations are welcome, provided they are maintained in a safe and respectful
condition and do not interfere with Cemetery operations, maintenance, or the rights of other
visitors. All decorations are placed at the owner's risk. The Cemetery may remove decorations or
other items that become damaged, unsightly, hazardous, abandoned, or that unreasonably interfere
with maintenance or the orderly operation of the Cemetery. When practical, the Cemetery will
make reasonable efforts to preserve or relocate decorations before removal.
10.1

PLANTS, TREES, SHRUBS, FLOWERS AND BORDERS.

10.1.1 The Public Works Director or designee has exclusive authority in the planting of all trees,
shrubs, plants, flowers and grass for ornamentation of the Cemetery. Except as provided herein,
planting of trees, shrubs, plants, flowers, grass and any other similar item is prohibited.
10.1.2 Fences, railings, curbs, hedges, and similar enclosures around lots or grave spaces are
generally prohibited. Low-profile borders constructed of stone, brick, or other approved materials
may be permitted upon prior written approval from the Town Clerk and may not impede on
neighboring sites. Historical fencing and borders may remain, provided they are maintained in a
safe and presentable condition. If any historical fencing or border falls into disrepair or creates a
maintenance or safety concern, the Cemetery may require its repair or removal.
Prior to the removal of any non-temporary border, enclosure, or other permanent or semi-permanent
item, the Cemetery shall make reasonable efforts to notify the owner of record and provide an
opportunity to correct the condition or request an exception. Any person affected by a decision
regarding the removal or denial of a border, enclosure, or other item may submit an appeal
according to Section 13.0.
10.1.3 Christmas wreaths shall be allowed from November 1st through March 1st. Sprays and
wreaths made from fresh cut flowers will be allowed up to two weeks after burial, unless they
become unsightly or detrimental based upon the Public Works Director or designee’s
determination.
10.1.4 Notwithstanding anything to the contrary herein, if trees, shrubs, bushes or flowers
growing on any grave spaces, walkways or roads interfere with the general design of the Cemetery,
such will be removed without notice.
11.0

OTHER ARTICLES.

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11.0.1 The placing of unattached vases, glass, urns, fences, solar lights, wood or metal cases and
similar articles upon grave spaces shall not be permitted.
11.0.2

Tinsel and balloons are not allowed.

11.0.3 Crosses and shepherd hooks are allowed until they are no longer in good condition at the
discretion of the Public Works Director or designee. Upon sixty (60) days’ notice and an
opportunity to replace, splintered crosses or crosses in disrepair, along with the shepherd hooks,
will be removed.
11.0.4
12.0

Christmas blankets shall be allowed from November 1st through March 1st.
MONUMENTS AND MEMORIALS.

12.0.1 Producers of burial memorial materials, meaning thereby quarries, quarries who also
manufacture memorials, and manufacturers of memorials who are not quarries must provide only
first grade, clear stone for memorial purposes at the Cemetery, and must guarantee that such stone
is free from sap or anything that will cause rust or other stains, and that it will not crack or split, and
must agree that should such faults develop within five years from the date of setting, the memorial
will be replaced without cost or delay to the Town or the owner.
12.0.2 All persons or firms must secure permission from the Town Clerk or the Public Works
Director, or their designee, before any work in the Cemetery is commenced. In order to procure
such permission, such person or firm shall submit satisfactory evidence of ability to properly
perform the work for which such person or firm has been engaged, including but not limited to
proof of insurance and submitting a permit request application.
12.0.3 Persons engaged in erecting burial memorials or other structures are prohibited from
attaching ropes or other devices to the memorials, trees or shrubs, and are prohibited from
scattering their material or tools over adjoining lots, from blocking roadways or walks and from
leaving their material or tools on the grounds longer than necessary. Such persons must do as little
injury to the grounds, trees and shrubs as is possible and must remove all debris and restore the
ground to its original condition.
12.0.4 While a funeral or an interment service is being conducted nearby, all work of any kind
shall cease.
12.0.5 No burial memorials will be allowed on any burial space until full payment is received by
the Town for the burial space.
12.0.6 While the Town will exercise due care to protect raised letters, carving or ornaments on
any burial memorial in the Cemetery, the Town disclaims responsibility for damage thereto.
12.0.7 Except as otherwise provided herein, no copying, curbing, hedging, grave mounds,
borders, enclosures of any kind, or walks of any kind shall be allowed to be built or placed on any
grave space in the Cemetery. The Town reserves the right to remove the same without recourse and
without prior notice.

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12.0.8 The use of tiles, bricks, gravel, crushed rock, oyster shells, cinders or other material on any
grave space in the Cemetery is strictly forbidden, unless as outlined in Section. 10.1.2. Any of these
used may be removed by the Town without prior notice.
12.0.9 No person shall erect, place, or cause to be erected or placed any burial memorial on a lot
or grave space within the Cemetery that is not approved by the Public Works Director or Town
Clerk, or their designee. Any memorial installed without approval may be removed by the Town
without prior notice to the lot owner.
12.0.10 Burial memorials will be limited to a height not exceeding three (3) feet.
12.0.11 A permanent burial memorial or headstone shall be placed at the head of each lot within
three (3) months of interment. The Town Clerk may extend memorial installation deadlines through
the variance process called out in Section 13. The Town Clerk may direct Public Works to place a
temporary marker on the location of each new burial until the permanent memorial is placed.
12.1 FOUNDATIONS.
All foundations for burial memorials shall be the responsibility of the owner of the grave space or
person responsible for the interment. A monument company shall prepare the foundation work for
a burial memorial in the Cemetery and must, prior to undertaking the work, furnish evidence of
liability insurance and a bond in an amount acceptable to the Town. Charges for such work will be
paid directly by the purchaser of the burial memorial.
12.1.1 Burial memorials shall only be constructed of granite, standard bronze or marble will be
allowed. Other materials are subject to deterioration and contribute to unsightliness.
12.1.2 Requests for an exception, waiver, or variance from any regulation contained in Section 12
shall be submitted and reviewed in accordance with the procedures set forth in Section 13.0.
13.0 EXCEPTIONS, WAIVERS OR VARIANCES
Special circumstances may arise in which strict enforcement of these Rules and Regulations would
create an unnecessary hardship or where clarification of a rule is necessary for the orderly
administration of the Cemetery. The Town Clerk shall have authority to interpret and apply these
Rules and Regulations, make administrative determinations regarding compliance, and resolve
questions concerning their meaning, applicability, or administration without the necessity of a
formal variance request when, in the Town Clerk's judgment, doing so is appropriate and in the best
interest of the Town.
The Town Clerk's administrative determinations shall not constitute amendments to these Rules and
Regulations and shall apply only to the specific circumstances presented.
Any person seeking an exception, waiver, or variance from any provision of these Rules and
Regulations shall submit a written request to the Town Clerk as provided below:
Any person seeking an exception, waiver, or variance from any of the noted Sections of the
Highland Cemetery Rules and Regulations shall submit a request to the Town Clerk. The request
must identify the specific rule or requirement from which relief is sought, describe the

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circumstances supporting the request, explain why compliance with the requirement is impractical
or would create an unnecessary hardship, and include any supporting documentation, photographs,
or other relevant information.
Upon receipt of a complete request, the Town Clerk shall review the application and may consult
with Public Works staff, the Town Administrator, legal counsel, or other appropriate Town staff as
necessary.
In evaluating a request, the Town Clerk shall consider, among other relevant factors:
• Whether the requested exception is consistent with the purpose and intent of these Rules
and Regulations;
• The impact on public health, safety, and welfare;
• Maintenance, operational, and administrative considerations;
• Consistency with the character, appearance, and orderly management of the Cemetery;
• Potential impacts on adjacent gravesites, lot owners, visitors, and Town operations;
• Whether granting the request would create unreasonable costs, burdens, or liabilities for the
Town; and
• Any unique circumstances that justify the requested relief.
The Town Clerk may approve, approve with conditions, or deny the request. Conditions may be
imposed as necessary to protect the interests of the Town, preserve the appearance and operation of
the Cemetery, ensure ongoing maintenance, or otherwise further the purposes of these Rules and
Regulations.
Any decision shall be issued in writing and shall state the basis for the decision. Approval of a
request shall apply only to the specific circumstances presented and shall not establish a precedent
or require approval of any future request.
The Town Clerk may deny any request that would adversely affect public safety, interfere with
Cemetery operations or maintenance, conflict with the purpose of these Rules and Regulations, or
result in unequal or preferential treatment inconsistent with the Town's management of the
Cemetery.
The Town Clerk's interpretations, administrative determinations, and decisions regarding
exceptions, waivers, and variances shall be entitled to deference in the administration of these Rules
and Regulations. The Town Clerk’s decision shall be final.

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RULES AND REGULATIONS FOR THE OPERATION OF
HIGHLAND CEMETERY
1.0 INTRODUCTION
These Rules and Regulations are adopted by the Town of Wellington for the governance, operation,
and maintenance of Highland Cemetery. Their purpose is to ensure fairness, protect the rights of
interment owners, and preserve the cemetery’s orderly, respectful, and permanent appearance.
All interment rights, owners, visitors, contractors, and employees are subject to these Rules and
Regulations, including amendments adopted by the Town Board. All cemetery business shall be
conducted through the Town Clerks Office.
2.0 DEFINITIONS
Cremains / Urn / Vault: Standard burial terms
Disinterment: The removal of the interred remains of a deceased person, the casket, if any, and the
burial receptacle from the ground
Foundation: The base of foundation upon which a memorial is installed
Interment: Burial, entombment, or inurnment
Lot/Burial Space: Area for interment
Memorial/Monument: Grave marker
Owner: Holder of interment rights
Perpetual Care: General maintenance (not memorial repair)
3.0 OWNERSHIP AND MANAGEMENT
The Cemetery is owned by the Town. The Town Clerk, or designee, has the right of general control
of the Cemetery in all matters, regardless of whether such matters are specifically covered by these
rules and regulations.
3.1 MANAGEMENT OF THE CEMETERY
Except as otherwise provided herein, the Town Clerk is delegated authority for day-to-day
administration of the Cemetery and the Public Works Department has management and operation
authority. The Public Works Director or Town Clerk may designate qualified staff or contractors to
undertake the obligations set forth herein.
3.2 BUSINESS OFFICE
All applications for: purchase, transfers, interment and disinterment orders, placement of memorials
or annual care of any kind must be made through the Town Clerks Office during business hours.
Payment for services must be made in full, to Municipal Services Building, prior to the service’s
scheduled time. The Town may deny acceptance of future service requests from any individual or
entity with an outstanding balance.

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3.3 ADMISSION TO CEMETERY
The Town reserves the right to refuse admission to the Cemetery and to refuse the use of any of the
Cemetery facilities to any person or persons when, in the Town’s discretion, such course of conduct
is in the best interest of the Cemetery and the Town.
4.0 CONTROL OF WORK AND IMPROVEMENTS
Except as otherwise provided, all grading, landscaping, lot care, and improvements shall be
performed by the Town. All planting, trimming, or removal of trees and shrubs, as well as all grave
openings and closings, shall also be performed by the Town.
In addition to routine maintenance, the Town will conduct annual cemetery clean-ups during May
and October each year. Advance notice will be provided by posted signage, and weather may
impact timing.
4.1 TOWN MUST DIRECT AND MAY REMOVE IMPROVEMENTS
All improvements or alterations are subject to the direction and approval of the Public Works
Director or their designee. Improvements deemed unsightly may be removed, altered, or corrected
at the direction of the Public Works Director without owner consent.
4.2 TOWN LIABILITY
The Town shall take reasonable precautions to protect cemetery property but shall not be liable for
loss or damage except where caused by its own negligence. The Town disclaims responsibility for
damage resulting from causes beyond its control, including weather, vandalism, theft, accidents, or
other similar events.
4.3
LIABILITY FOR DAMAGES
Any person who damages cemetery property shall be required, at the Town’s discretion, to repair or
replace the damage promptly and to the satisfaction of the Public Works Director or designee . This
requirement does not limit the Town’s right to pursue additional remedies.
The Town shall not be liable for the actions of owners, visitors, or others, or for any injury or
damage occurring within the Cemetery
5.0 CONDUCT WITHIN THE CEMETERY
5.0.1 Persons shall use only designated roads, drives, and walkways for travel within the cemetery.
Use of any other areas as thoroughfares is prohibited and may result in removal from or exclusion
from the cemetery.
Ash Drive is designated as a pedestrian-only thoroughfare. The operation of motorized vehicles on
Ash Drive is prohibited.
5.0.2 All organized activities, services, ceremonies, or other planned uses of the cemetery shall be
scheduled in advance with the Town Clerk’s Office and approved by the Town. The Town reserves
the right to establish reasonable conditions or restrictions to ensure single reservations, proper use,
maintenance, preservation, and orderly operation of the cemetery. Activities conducted without
prior authorization may be prohibited, discontinued, or otherwise addressed by the Town as deemed
appropriate.

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The Town welcomes and encourages volunteer efforts that support the beautification, preservation,
and maintenance of the cemetery. Individuals, community groups, organizations, and other
volunteers wishing to perform work within the cemetery shall coordinate their activities in advance
with the Town Clerk and receive authorization from the Town. Volunteer activities may be subject
to reasonable conditions, including scheduling, supervision, approved work scopes, and compliance
with applicable safety requirements.
5.1 PROHIBITED ACTIVITIES
The following activities are prohibited within the cemetery:
•

Scattering cremated remains

•

Burial of animals

•

Gathering flowers or damaging trees, shrubs, or plants

•

Feeding or disturbing wildlife

•

Soliciting or peddling goods or services

•

Posting signs, notices, or advertisements not authorized by the Town

•

Allowing Animals to Roam Unrestrained

5.2 RUBBISH
All rubbish shall be placed in designated receptacles.
5.3 MOTOR VEHICLES
Motor vehicles shall not exceed ten (10) miles per hour within the cemetery.
E-bikes and motorized recreational vehicles of any kind are not permitted within the cemetery.
5.4 TRUCKS AND HEAVY HAULING
Trucks, heavy equipment, or commercial vehicles are prohibited unless authorized in advance by
the Town for cemetery-related business.
5.5 CEMETERY HOURS
The cemetery shall be open to the public from dawn to dusk. Interment hours are governed
separately.
5.6 PERSONAL BEHAVIOR
All persons shall conduct themselves with decorum and respect for the dignity of the cemetery, as
well as for other persons and property.
5.7 CASKETS NOT TO BE DISTURBED
Once a casket or burial receptacle is within the cemetery, it shall not be opened or disturbed except
with written authorization from the legal representative of the deceased or by court order, and only
in the presence of a cemetery official.
6.0 INTERMENTS

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6.1 SUBJECT TO LAWS AND ORDERS
All interments are subject to applicable laws and regulations of the Town of Wellington, Larimer
County, and the State of Colorado.
6.2 DISPOSITION PERMIT REQUIRED
A valid disposition permit issued by the State of Colorado, or the state where the death occurred,
must be provided to the Town prior to any interment.
6.3 MANNER AND CHARGES
All interments shall be conducted in accordance with Town procedures and only after all applicable
fees have been paid.
The Opening and Closing fee will be paid at the time of interment.
Town staff shall not:
•

Act as pallbearers or assist in moving caskets in any way, including the lowering of caskets,
urns or other receptacles

•

Enter graves after vault placement

•

Perform open casket operations

•

Transport or handle vaults, monuments, or equipment

•

Accept payments outside the Municipal Services Building

•

Provide or set up tents, chairs, or service equipment

6.4 NOTICE OF INTERMENT REQUIRED
A minimum of four (4) business days’ notice is required for interments, excluding holidays, and is
subject to staff and equipment availability. Requests must be made through the Town Clerks Office.
Exceptions may be approved on a case-by-case basis. Emergency interments may be arranged
through Municipal Services Building upon proof of necessity.
6.5 TIME AND SCHEDULING
All interments must be scheduled through Municipal Services Building.
•

Standard inurnment hours: Monday–Friday, 9:00 a.m. to 2:00 p.m.

•

After-hours: Weekdays 2:00–4:00 p.m. and Saturdays 9:00 a.m.–12:00 p.m., subject to
availability and additional fees

•

No services are allowed on Sundays or Town holidays, after 4:00 p.m. on weekdays and
Saturdays after 12:00 p.m.

•

In the event of a disaster requiring multiple interments, the Town may extend interment
hours as necessary.

6.6 DELAYS OR PROTESTS
The Town is not liable for delays caused by protests or failure to comply with these Rules. Protests

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must be submitted in writing to the Town Clerk. Ownership of interment rights shall be determined
by the Town in consultation with legal counsel.
6.7 APPROVED BURIAL RECEPTACLES
All burials must use approved concrete or fiberglass receptacles; cremated remains must be placed
in an industry-approved container, unless otherwise approved by the Town through the Appeal
Process as outlined in Section 143.0. Damaged or non-compliant receptacles may be refused.
6.8 LOCATION OF BURIAL SPACE
6.8.1 Standards
Burial spaces must meet required depth and spacing standards. Additional sizing needed may
require an additional charge.
6.8.2 Location Determination
If instructions are unclear or cannot be followed, the Town may determine placement and shall not
be liable for resulting changes.
6.8.3 Changes or Cancellations
Changes after work has begun may result in additional fees, which must be paid prior to
proceeding. Outstanding balances may suspend future services.
6.8.4 Oversized Burials
Burials exceeding standard dimensions require the purchase of additional plots.
6.9 EMBALMING; IDENTITY
The Town is not responsible for the identification or preparation of the deceased.
6.10 INTERMENT OF MORE THAN ONE BODY
Only one casket is permitted per burial space.
Maximum per grave:
•

One (1) casket

•

One (1) casket and two (2) cremains

•

Three (3) cremains

Only at the Town Clerks discretion may a cremains burial be placed prior to a casket in one grave
space.
6.11 INTERMENT ORDER
When both a casket and cremains are interred, the casket shall be placed first. Cremains may only
precede a casket if no foundation is present, or if the interment does not interfere with the
foundation/memorial.
Cremains placement shall follow designated layout standards.

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6.12 INTERMENT OF CREMATED REMAINS
Cremains must be placed in an approved container not exceeding 20 inches in any dimension,
unless otherwise approved by the Town through the Appeal Process as outlined in Section
13.0, with all fees paid in advance.
The Town is not responsible for loss or damage to cremains or containers. Families are responsible
for transporting to and lowering in cremains cemetery.
6.13 TOWN NOT RESPONSIBLE
The Town is not responsible for errors due to improper instructions, telephone orders, ground
conditions, or acts of nature. While reasonable efforts will be made to provide suitable solutions, no
guarantees are made regarding original plot use.
7.0 DISINTERMENTS
In addition to these Rules and Regulations, all disinterment’s shall be subject to the orders and laws
of Larimer County and the State of Colorado.
7.1 PERMISSION FOR DISINTERMENTS
No disinterment of a body or cremains shall be made without a court order or a signed affidavit
from the surviving spouse, next of kin or personal representative, on a form provided by the Town,
stating that the disinterment is being requested for a valid reason, that the application is being made
by a proper person, that there is no opposition to the disinterment by the surviving spouse, next of
kin, or by the expressed wishes of the decedent, and that the affiant agrees to indemnify the Town
and hold it harmless from any liability that might result from the disinterment and release it from
any claims any person may have, then or in the future, by reason of the disinterment.
The Town Clerk shall have the right to require a court order for disinterment at any time prior to the
disinterment when circumstances exist or arise which indicate that there is a question as to the
reason for the disinterment or as to whether there is opposition to the disinterment.
7.2 NOTICE OF DISINTERMENT REQUIRED
The Town may require at least ten (10) days’ notice prior to disinterment. Disinterment shall not
occur on weekends or legal holidays and must be scheduled at the Town’s convenience.
7.3 PAYMENT OF FEES
All disinterment fees must be paid in full to the Town Clerks Office prior to the disinterment.
7.4 SERVICES PROVIDED
Disinterment shall be performed by a licensed third party, not the Town or any Town staff. The
responsible party must promptly remove remains from the cemetery.
The Town shall not provide personnel or equipment for disinterment. All persons performing
disinterment must provide proof of adequate liability insurance and engage a licensed funeral
director or authorized service provider.
8.0 INTERMENT RIGHTS
All sales convey only the right of interment for human remains and are subject to these Rules and
Regulations. Title to all lots and burial spaces shall remain with the Town, subject to the interment

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rights conveyed to the purchaser. Interment rights shall not be granted until full payment has been
received by the Town.
Plots may be placed on hold for a period not to exceed two (2) months. Payment plans are
permitted, provided that full payment is completed within twelve (12) months of the date of the
agreement.
Opening and closing fees shall be paid at the time of interment. Burial spaces purchased prior to
August September 2026 shall be grandfathered under the fee structure in place at the time of
purchase. Burial spaces purchased on or after September 22August 11, 2026, shall require payment
of opening and closing fees at the time of interment.
The Town shall not sell burial lots in bulk to funeral homes, mortuaries, or other for-profit entities
for resale or use with their customers. However, individual families may purchase multiple plots for
family use.
8.1 CORRECTION OF ERRORS
The Town reserves the right to correct errors in the description of the location of any lot or burial
space to which a right of interment has been conveyed, either by canceling the sale and substituting
burial space(s) or lot(s) of equal value and similar location, or, at the Town’s sole discretion, by
refunding the amount paid for such right of interment.
The Town further reserves the right to correct errors discovered at the time of interment, including
when a grave space is determined to be unavailable upon opening. In such cases, the Town will
make reasonable efforts to provide an alternative burial space or lot of equal value and in a similar
location; however, due to the age and condition of the cemetery, no guarantee can be made
regarding proximity to the originally selected space.
8.2 CHANGE OF ADDRESS
Owners are responsible for notifying the Town of any change in mailing address. Notices sent to
the last address on file shall be considered valid.
8.3 RIGHT TO RECLAIM
In accordance with C.R.S. 12-12-116, the Town may reclaim any plot that remains unused and
unimproved for a period of seventy-five (75) years.
9.0 TRANSFERS AND REPURCHASE
No transfer or assignment of the right of interment in any lot or burial space shall be valid without
the prior written consent of the Town, which written consent shall thereafter be recorded in the
books of the Town.
9.1 REPURCHASE BY THE TOWN
An owner may request that the Town repurchase their burial space. The Town may, at its discretion,
repurchase the space for one-half (1/2) of the original purchase price. If the original price is
unknown, the Town may purchase for $500.

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Payment shall be made only after the owner or next of kin has conveyed clear title to the Town
through a deed or other acceptable documentation.
10.0 DECORATIONS
10.0.1 TEMPORARY DECORATIONS
Non-permanent memorial or decorative items that are not attached to the ground, monument,
marker, or other cemetery property and are intended for short-term display. Examples of temporary
decorations include, but are not limited to, fresh flowers, artificial flowers, floral arrangements,
wreaths, flags, potted plants, holiday decorations, memorial tokens, stuffed animals, pinwheels,
balloons, ribbons, and similar commemorative items. Temporary decorations are displayed at the
owner's risk and may be removed by Cemetery personnel, at their discretion, when they become
faded, damaged, dead, unsightly, hazardous, interfere with cemetery operations or maintenance, or
exceed any seasonal or time limits established by the Cemetery. Temporary decorations are nonpermanent memorial or decorative items intended for display on a lot or grave space and are
not permanently attached to the ground, monument, marker, or other cemetery property.
Examples include, but are not limited to, fresh or artificial flowers, wreaths, flags, potted
plants, holiday decorations, memorial tokens, stuffed animals, pinwheels, and similar
commemorative items.
Temporary decorations are welcome, provided they are maintained in a safe and respectful
condition and do not interfere with Cemetery operations, maintenance, or the rights of other
visitors. All decorations are placed at the owner's risk. The Cemetery may remove decorations or
other items that become damaged, unsightly, hazardous, abandoned, or that unreasonably interfere
with maintenance or the orderly operation of the Cemetery. When practical, the Cemetery will
make reasonable efforts to preserve or relocate decorations before removal.

10.1

PLANTS, TREES, SHRUBS, FLOWERS AND BORDERS.

10.1.1 The Public Works Director or designee has exclusive authority in the planting of all trees,
shrubs, plants, flowers and grass for ornamentation of the Cemetery. Except as provided herein,
planting of trees, shrubs, plants, flowers, grass and any other similar item is prohibited.
10.1.2 Fences, railings, curbs, hedges, and similar enclosures around lots or grave spaces are
generally prohibited. Low-profile borders constructed of stone, brick, or other approved materials
may be permitted upon prior written approval from the Town Clerk and may not impede on
neighboring sites. Historical fencing and borders may remain, provided they are maintained in a
safe and presentable condition. If any historical fencing or border falls into disrepair or creates a
maintenance or safety concern, the Cemetery may require its repair or removal.
Except as otherwise provided herein, nothing shall be placed upon lots or grave spaces other than
flowers, vases containing flowers, wreaths, flags, and other temporary decorations. The Cemetery
reserves the right to remove and dispose of any flowers, decorations, borders, or other items that are
dead, faded, broken, unsightly, hazardous, unauthorized, or that impede Cemetery operations or
maintenance. Prior to the removal of any non-temporary border, enclosure, or other permanent or
semi-permanent item, the Cemetery shall make reasonable efforts to notify the owner of record and
provide an opportunity to correct the condition or request an exception. Any person affected by a

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decision regarding the removal or denial of a border, enclosure, or other item may submit an appeal
according to Section 134.0.
10.1.3 Christmas wreaths shall be allowed from November 1st through March 1st. Sprays and
wreaths made from fresh cut flowers will be allowed up to two weeks after burial, unless they
become unsightly or detrimental based upon the Public Works Director or designee’s
determination.
10.1.4 Notwithstanding anything to the contrary herein, if trees, shrubs, bushes or flowers
growing on any grave spaces, walkways or roads interfere with the general design of the Cemetery,
such will be removed without notice.
11.0

OTHER ARTICLES.

11.0.1 The placing of unattached vases, glass, urns, fences, solar lights, wood or metal cases and
similar articles upon grave spaces shall not be permitted.
11.0.2

Tinsel and balloons are not allowed.

11.0.3 Crosses and shepherd hooks are allowed until they are no longer in good condition at the
discretion of the Public Works Director or designee. Upon sixty (60) days’ notice and an
opportunity to replace, splintered crosses or crosses in disrepair, along with the shepherd hooks,
will be removed.
11.0.4 Christmas blankets and appropriate outdoor lighting shall be allowed from November 1st
through March 1st.
12.0

MONUMENTS AND MEMORIALS.

12.0.1 Producers of burial memorial materials, meaning thereby quarries, quarries who also
manufacture memorials, and manufacturers of memorials who are not quarries must provide only
first grade, clear stone for memorial purposes at the Cemetery, and must guarantee that such stone
is free from sap or anything that will cause rust or other stains, and that it will not crack or split, and
must agree that should such faults develop within five years from the date of setting, the memorial
will be replaced without cost or delay to the Town or the owner.
12.0.2 All persons or firms must secure permission from the Town Clerk or the Public Works
Director, or their designee, before any work in the Cemetery is commenced. In order to procure
such permission, such person or firm shall submit satisfactory evidence of ability to properly
perform the work for which such person or firm has been engaged, including but not limited to
proof of insurance and submitting a permit request application.
12.0.3 Persons engaged in erecting burial memorials or other structures are prohibited from
attaching ropes or other devices to the memorials, trees or shrubs, and are prohibited from
scattering their material or tools over adjoining lots, from blocking roadways or walks and from
leaving their material or tools on the grounds longer than necessary. Such persons must do as little

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injury to the grounds, trees and shrubs as is possible and must remove all debris and restore the
ground to its original condition.
12.0.4 While a funeral or an interment service is being conducted nearby, all work of any kind
shall cease.
12.0.5 No burial memorials will be allowed on any burial space until full payment is received by
the Town for the burial space.
12.0.6 While the Town will exercise due care to protect raised letters, carving or ornaments on
any burial memorial in the Cemetery, the Town disclaims responsibility for damage thereto.
12.0.7 Except as otherwise provided herein, no copying, curbing, hedging, grave mounds,
borders, enclosures of any kind, or walks of any kind shall be allowed to be built or placed on any
grave space in the Cemetery. The Town reserves the right to remove the same without recourse and
without prior notice.
12.0.8 The use of tiles, bricks, gravel, crushed rock, oyster shells, cinders or other material on any
grave space in the Cemetery is strictly forbidden, unless as outlined in Section. 10.1.2. Any of these
used may be removed by the Town without prior notice.
12.0.9 No person shall erect, place, or cause to be erected or placed any burial memorial on a lot
or grave space within the Cemetery that is not approved by the Public Works Director or Town
Clerk, or their designee. Any memorial installed without approval may be removed by the Town
without prior notice to the lot owner.
12.0.10 Burial memorials will be limited to a height not exceeding three (3) feet.
12.0.11 A permanent burial memorial or headstone shall be placed at the head of each lot within
three (3) months of interment. The Town Clerk may extend memorial installation deadlines through
the variance process called out in Section 1314. The Town Clerk may direct Public Works to place
a temporary marker on the location of each new burial until the permanent memorial is placed.
12.1 FOUNDATIONS.
All foundations for burial memorials shall be the responsibility of the owner of the grave space or
person responsible for the interment. A monument company shall prepare the foundation work for
a burial memorial in the Cemetery and must, prior to undertaking the work, furnish evidence of
liability insurance and a bond in an amount acceptable to the Town. Charges for such work will be
paid directly by the purchaser of the burial memorial.
12.1.1 Burial memorials shall only be constructed of granite, standard bronze or marble will be
allowed. Other materials are subject to deterioration and contribute to unsightliness.
12.1.2 Requests for an exception, waiver, or variance from any regulation contained in Section 12
shall be submitted and reviewed in accordance with the procedures set forth in Section 13.0.

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13.0 EXCEPTIONS, WAIVERS OR VARIANCES
Special circumstances may arise in which strict enforcement of these Rules and Regulations would
create an unnecessary hardship or where clarification of a rule is necessary for the orderly
administration of the Cemetery. The Town Clerk shall have authority to interpret and apply these
Rules and Regulations, make administrative determinations regarding compliance, and resolve
questions concerning their meaning, applicability, or administration without the necessity of a
formal variance request when, in the Town Clerk's judgment, doing so is appropriate and in the best
interest of the Town.
The Town Clerk's administrative determinations shall not constitute amendments to these Rules and
Regulations and shall apply only to the specific circumstances presented.
Any person seeking an exception, waiver, or variance from any provision of these Rules and
Regulations shall submit a written request to the Town Clerk as provided below:
Special circumstances may arise in which strict enforcement of these Rules and Regulations would
create an unnecessary hardship. In such cases, the Town reserves the right to authorize the Town
Cler when, in the Town Clerk’s judgment, doing so is appropriate and in the best interest of the
Town.
1.0 REQUESTS FOR EXCEPTIONS, WAIVERS OR VARIANCES14.0 APPEALS
Any person seeking an exception, waiver, or variance from the requirements of these Highland
Cemetery Rules and Regulations may submit a written request to the Town Clerk. The request shall
identify the specific rule for which an exception is sought, describe the circumstances supporting
the request, and include any supporting documentation, photographs, or other relevant information.
The Town Clerk shall review the request and may consult with Public Works staff, or other
appropriate Town staff.
In considering a request, the Town Clerk may evaluate factors including public safety, maintenance
requirements, consistency with the character and appearance of the Cemetery, and the intent of
these Rules and Regulations. The Town Clerk may approve, approve with conditions, or deny the
requested exception.
Any person seeking an exception, waiver, or variance from any of the noted Sections of the
Highland Cemetery Rules and Regulations shall submit a request to the Town Clerk. The request
must identify the specific rule or requirement from which relief is sought, describe the
circumstances supporting the request, explain why compliance with the requirement is impractical
or would create an unnecessary hardship, and include any supporting documentation, photographs,
or other relevant information.
Upon receipt of a complete request, the Town Clerk shall review the application and may consult
with Public Works staff, the Town Administrator, legal counsel, or other appropriate Town staff as
necessary.
In evaluating a request, the Town Clerk shall consider, among other relevant factors:
• Whether the requested exception is consistent with the purpose and intent of these Rules
and Regulations;
• The impact on public health, safety, and welfare;
• Maintenance, operational, and administrative considerations;

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•
•
•

Consistency with the character, appearance, and orderly management of the Cemetery;
Potential impacts on adjacent gravesites, lot owners, visitors, and Town operations;
Whether granting the request would create unreasonable costs, burdens, or liabilities for the
Town; and
• Any unique circumstances that justify the requested relief.
The Town Clerk may approve, approve with conditions, or deny the request. Conditions may be
imposed as necessary to protect the interests of the Town, preserve the appearance and operation of
the Cemetery, ensure ongoing maintenance, or otherwise further the purposes of these Rules and
Regulations.
Any decision shall be issued in writing and shall state the basis for the decision. Approval of a
request shall apply only to the specific circumstances presented and shall not establish a precedent
or require approval of any future request.
The Town Clerk may deny any request that would adversely affect public safety, interfere with
Cemetery operations or maintenance, conflict with the purpose of these Rules and Regulations, or
result in unequal or preferential treatment inconsistent with the Town's management of the
Cemetery.
The Town Clerk's interpretations, administrative determinations, and decisions regarding
exceptions, waivers, and variances shall be entitled to deference in the administration of these Rules
and Regulations. The Town Clerk’s decision shall be final.

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TOWN OF WELLINGTON
ORDINANCE NO. 12-2026
AN ORDINANCE AMENDING THE WELLINGTON MUNICIPAL CODE ARTICLE 5
RELATED TO THE HIGHLAND CEMETERY
WHEREAS, the Town of Wellington is a Colorado statutory municipality with all powers and
authority vested under Colorado law; and
WHEREAS, the Town of Wellington owns and operates Wellington Highland Cemetery; and
WHEREAS, Article 5 of the Wellington Municipal Code establishes regulations pertaining to the
Highland Cemetery; and
WHEREAS, the Board of Trustees desires to update the Municipal Code to authorize the adoption
and amendment of the Cemetery Rules and Regulations governing interments, decorations, hours
of operation memorials, maintenance standards and related matters; and
WHEREAS, the Board of Trustees finds the amendments set forth herein promote public health,
safety, and welfare, and are in the best interests of the Town and its residents.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN
OF WELLINGTON, COLORADO, AS FOLLOWS:
1. Article 5 of the Wellington Municipal Code is repealed and replaced with the following:
Sec. 11-5-10. Dedication.
The Town hereby dedicates a municipally owned cemetery, known as Wellington Highland
Cemetery, hereinafter referred to as the Cemetery, located in Section 27, Township 9 North, Range
68 West of the 6th P.M., Larimer County, Colorado. The Board of Trustees shall have the power
and duty to supervise and control the operation, sale and care of the lots therein, and set Rules and
Regulations governing the sale of lots and use of cemetery.
Sec. 11-5-20. Lot fees; regulations.
(a)
No lot shall be sold after January 14, 1979, unless the purchaser thereof also pays a fee for
its perpetual care. The Board of Trustees shall, from time to time, by resolution establish the
amount of the fees to be paid for lots, perpetual care, opening and closing a grave, disinterments
and other charges designated by the Board of Trustees.
(b)
The Town Clerk shall keep accurate records of all lots sold, and shall also keep an accurate,
up-to-date map of the Cemetery, showing the location of lots and of each burial made therein. The
Town Clerk shall administer and enforce the Cemetery Rules and Regulations adopted by the
Town Board and shall have such authority as may be delegated within those Rules and Regulations.
(c)
The Town Board shall set Rules and Regulations governing, but not limited to, interments,
burial requirements, decorations, hours of operation and any other items to provide for the care
and maintenance of the Cemetery.
Sec. 11-5-30. Perpetual Care Fund.

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The Town Treasurer shall keep all money received as perpetual care fees in a separate fund to be
known as the Perpetual Care Fund. The Board of Trustees may, but is not required to, transfer
other funds of the Town into the Perpetual Care Fund. Amounts in the perpetual care fund shall be
used for the care and maintenance of the Cemetery. The Town Treasurer shall invest the money in
the Perpetual Care Fund in such a manner as may be approved by written resolution of the Board
of Trustees and authorized by law. The income derived from investment of funds in the Perpetual
Care Fund shall be paid into the Perpetual Care Fund. Disbursements from the Perpetual Care
Fund shall be made by the Town Treasurer for the care and maintenance of the Cemetery in such
amounts and for such purposes as are designated by the Board of Trustees. The Board of Trustees
may, but is not required to, order disbursements from the principal, as well as the income of the
Perpetual Care Fund.
Sec. 11-5-70. Provisions severable.
The provisions of this Article are hereby declared to be severable, and if any section, provision or
part thereof shall be held unconstitutional or invalid, the remainder of this Article shall continue
in full force and effect, it being the intent of the Board of Trustees that this Article would have
been adopted even if such unconstitutional or invalid matter had not been included therein. It is
further declared that if any provision or part of this Article or the application thereof to any person
or circumstances is held invalid, the remainder of this Article and the application thereof to other
persons or circumstances shall not be affected thereby.
2. Validity. The Board of Trustees hereby declares that should any section, paragraph,
sentence, word or other portion of this ordinance or the rules and regulations adopted herein
be declared invalid for any reason, such invalidity shall not affect any other portion of this
ordinance or said rules and regulations, and the Board of Trustees hereby declares that it
would have passed all other portions of this ordinance and adopted all other portions of
said rules and regulations, independent of the elimination here from of any such portion
which may be declared invalid.
3. Necessity. In the option of the Board of Trustees of the Town of Wellington, this ordinance
is necessary for the preservation and protection of the health, safety, welfare and property
of the inhabitants and owners of property in the Town of Wellington.
4. Certification. The Town Clerk shall certify to the passage of this ordinance and make not
less than three (3) copies of the adopted ordinance available for inspection by the public
during regular business hours.
PASSED AND ADOPTED by the Board of Trustees of the Town of Wellington, Colorado and
ordered published this 22nd day of September and ordered to become effective 30 days from the
date of publication.
TOWN OF WELLINGTON, COLORADO
By:______________________________
Rebekka Dailey, Mayor
ATTEST:
_________________________________
Hannah Hill, Town Clerk

Page 170 of 218

CHAPTER 11 - Streets, Sidewalks and Public Property
ARTICLE 5 Cemetery

ARTICLE 5 Cemetery
Sec. 11-5-10. Dedication.
The Town hereby dedicates a municipally owned cemetery, known as Wellington Highland Cemetery,
hereinafter referred to as the Cemetery, located in Section 27, Township 9 North, Range 68 West of the 6th P.M.,
Larimer County, Colorado. The Board of Trustees shall have the power and duty to supervise and control the
operation, sale and care of the lots therein, and set Rules and Regulations governing the sale of lots and use of
cemetery.(Prior code 12.02.04)

Sec. 11-5-20. Lot fees; regulations.
(a)

No lot shall be sold after January 14, 1979, unless the purchaser thereof also pays a fee for its perpetual care.
The Board of Trustees shall, from time to time, by resolution establish the amount of the fees to be paid for
lots, perpetual care, opening and closing a grave, disinterments and other charges designated by the Board
of Trustees.

(b)

The Town Clerk shall keep accurate records of all lots sold, and shall also keep an accurate, up-to-date map
of the Cemetery, showing the location of lots and of each burial made therein. The Town Clerk shall
administer and enforce the Cemetery Rules and Regulations adopted by the Town Board and shall have such
authority as may be delegated within those Rules and Regulations.

(c)

The Town Board shall set Rules and Regulations governing, but not limited to, interments, burial
requirements, decorations, hours of operation and any other items to provide for the care and maintenance
of the Cemetery.

(Prior code 12.02.04; Ord. 11-2007 §1)
(Ord. No. 09-2020, § 1(f), 7-18-20, eff. 8-1-20)

Sec. 11-5-30. Perpetual Care Fund.
The Town Treasurer shall keep all money received as perpetual care fees in a separate fund to be known as
the Perpetual Care Fund. The Board of Trustees may, but is not required to, transfer other funds of the Town into
the Perpetual Care Fund. Amounts in the perpetual care fund shall be used for the care and maintenance of the
Cemetery. The Town Treasurer shall invest the money in the Perpetual Care Fund in such a manner as may be
approved by written resolution of the Board of Trustees and authorized by law. The income derived from
investment of funds in the Perpetual Care Fund shall be paid into the Perpetual Care Fund. Disbursements from
the Perpetual Care Fund shall be made by the Town Treasurer for the care and maintenance of the Cemetery in
such amounts and for such purposes as are designated by the Board of Trustees. The Board of Trustees may, but is
not required to, order disbursements from the principal, as well as the income of the Perpetual Care Fund. (Prior
code 12.02.04; Ord. 11-2007 §1)

(Ord. No. 09-2020, § 1(f), 7-18-20, eff. 8-1-20)

Wellington, Colorado, Municipal Code
(Supp. No. 9, Update 1)

Created: 2026-07-17 16:13:54 [EST]

Page 1 of 2

Page 171 of 218

Sec. 11-5-70. Provisions severable.
The provisions of this Article are hereby declared to be severable, and if any section, provision or part
thereof shall be held unconstitutional or invalid, the remainder of this Article shall continue in full force and effect,
it being the intent of the Board of Trustees that this Article would have been adopted even if such unconstitutional
or invalid matter had not been included therein. It is further declared that if any provision or part of this Article or
the application thereof to any person or circumstances is held invalid, the remainder of this Article and the
application thereof to other persons or circumstances shall not be affected thereby. (Prior code 12.02.04)

Created: 2026-07-17 16:13:54 [EST]

(Supp. No. 9, Update 1)
Page 2 of 2

Page 172 of 218

CHAPTER 11 - Streets, Sidewalks and Public Property
ARTICLE 5 Cemetery

ARTICLE 5 Cemetery
Sec. 11-5-10. Dedication.
The Town hereby dedicates a municipally owned cemetery, known as Wellington Highland Cemetery,
hereinafter referred to as the Cemetery, located in Section 27, Township 9 North, Range 68 West of the 6th P.M.,
Larimer County, Colorado. The Board of Trustees shall have the power and duty to supervise and control the
operation, sale and care of the lots therein, and set Rules and Regulations governing the sale of lots and use of
cemetery.. The Board of Trustees may enter into contracts for opening and closing graves and for the general
maintenance and care of the cemetery. (Prior code 12.02.04)

Sec. 11-5-20. Lot fees; regulations.
(a)

No lot shall be sold after January 14, 1979, unless the purchaser thereof also pays a fee for its perpetual care.
The Board of Trustees shall, from time to time, by resolution establish the amount of the fees to be paid for
lots, perpetual care, opening and closing a grave, disinterments and other charges designated by the Board
of Trustees. Upon the payment to the Town Clerk of the purchase price of any lot and the sum charged for
perpetual care, the Mayor and Town Clerk shall execute and deliver a deed of conveyance therefor, which
shall be subject to the provisions of this Subsection and amendments thereto. Lots shall only be sold for
cash.

(b)

The Town Clerk shall keep accurate records of all lots sold, and shall also keep an accurate, up-to-date map
of the Cemetery, showing the location of lots and of each burial made therein. The Town Clerk shall

administer and enforce the Cemetery Rules and Regulations adopted by the Town Board and
shall have such authority as may be delegated within those Rules and Regulations.
(c)

The Town Board shall set Rules and Regulations governing, but not limited to, interments, burial
requirements, decorations, hours of operation and any other items to provide for the care and maintenance
of the Cemetery.

(c)

Burial of two (2) persons under the age of five (5) years may be made in a particular lot. The Board of
Trustees may set a lower fee for a burial space, for a grave opening and for perpetual care of a deceased
person under the age of five (5) years. (Prior code 12.02.04; Ord. 11-2007 §1)

(Ord. No. 09-2020, § 1(f), 7-18-20, eff. 8-1-20)

Sec. 11-5-30. Perpetual Care Fund.
The Town Treasurer shall keep all money received as perpetual care fees in a separate fund to be known as
the Perpetual Care Fund. The Board of Trustees may, but is not required to, transfer other funds of the Town into
the Perpetual Care Fund. Amounts in the perpetual care fund shall be used for the care and maintenance of the
Cemetery. The Town Treasurer shall invest the money in the Perpetual Care Fund in such a manner as may be
approved by written resolution of the Board of Trustees and authorized by law. The income derived from
investment of funds in the Perpetual Care Fund shall be paid into the Perpetual Care Fund. Disbursements from
the Perpetual Care Fund shall be made by the Town Treasurer for the care and maintenance of the Cemetery in
such amounts and for such purposes as are designated by the Board of Trustees. The Board of Trustees may, but is
Wellington, Colorado, Municipal Code
(Supp. No. 9, Update 1)

Created: 2026-07-17 16:13:54 [EST]

Page 1 of 2

Page 173 of 218

not required to, order disbursements from the principal, as well as the income of the Perpetual Care Fund. (Prior
code 12.02.04; Ord. 11-2007 §1)

Sec. 11-5-40. Permits; decorations.
(a)

A written permit shall be obtained from the Town Clerk before any of the following articles is placed in the
Cemetery: any monument; any vault, marker or other structure, obstruction or improvement of a permanent
nature such as a fence, railing, box, shells, stones, metal design, urn, bench or case; or any planting except as
hereinafter allowed for plantings such as annual flowers. A written burial permit shall be obtained from the
Town Clerk before any burial is made. A written disinterment permit shall be obtained from the Town Clerk
before any disinterment is made. A written permit shall be obtained from the Town Clerk before any
transfer, assignment or conveyance of any right or any interest in the Cemetery is made. No change of
ownership of any interest in the Cemetery is effective until after the Town has received notice thereof and
has made the change on its records. The decision of the Town Clerk in granting or denying a permit
hereunder is subject to review by the Board of Trustees. The decision of the Board of Trustees is final.

(b)

Ornamentals or decorations such as annual flowers, moveable vases or wreaths may be placed upon a lot
without a permit. The Board of Trustees, in its sole discretion, may order the removal of any ornamental,
decoration or other object placed in the Cemetery without notice. (Prior code 12.02.04)

(Ord. No. 09-2020, § 1(f), 7-18-20, eff. 8-1-20)

Sec. 11-5-50. Time schedule.
The Cemetery shall be open from 8:00 a.m. to 8:00 p.m. from April 1 through August 30 of each year and
from 8:00 a.m. to 5:00 p.m. from September 1 through March 30 of each year. (Prior code 12.02.04)

Sec. 11-5-60. General provisions.
(a)

No person shall:
(1)

Engage in any activity described in Subsection 11-5-40(a) for which a permit is required without
obtaining a permit.

(2)

Enter upon the grounds of the Cemetery when the gate is locked or at any other time except when it is
open to the public, without first obtaining written permission from the Chief of Police.

(3)

Inter any deceased person within the corporate limits of the Town except in the cemetery. (Prior code
12.02.04; Ord. 11-2007 §1)

Sec. 11-5-70. Provisions severable.
The provisions of this Article are hereby declared to be severable, and if any section, provision or part
thereof shall be held unconstitutional or invalid, the remainder of this Article shall continue in full force and effect,
it being the intent of the Board of Trustees that this Article would have been adopted even if such unconstitutional
or invalid matter had not been included therein. It is further declared that if any provision or part of this Article or
the application thereof to any person or circumstances is held invalid, the remainder of this Article and the
application thereof to other persons or circumstances shall not be affected thereby. (Prior code 12.02.04)

Created: 2026-07-17 16:13:54 [EST]

(Supp. No. 9, Update 1)
Page 2 of 2

Page 174 of 218

Board of Trustees Meeting
Date:
Subject:

September 22, 2026
Utilities Report - August 2026

EXECUTIVE SUMMARY
Attached are the monthly operational summaries and production reports for the Water and Wastewater
Utilities.
BACKGROUND / DISCUSSION
N/A
CONNECTION WITH ADOPTED MASTER PLANS
N/A
FISCAL IMPLICATIONS
N/A
STAFF RECOMMENDATION
N/A
MOTION RECOMMENDATION
N/A
ATTACHMENTS
1.
2026-09-01 Utility Production and Operational Summary Report
2.
Water Production Through August 2026
3.
Wastewater Production Through August 2026

Page 175 of 218

Wellington Drinking Water and Wastewater Utilities
Monthly Production and Operational Summary Report
As of September 1, 2026

Monthly Production Summary
Drinking Water
• Total August monthly volumetric production to meet demand was 38.1 million gallons (MG), which
is slightly below average production for August over the last 5 years (39.7 MG).
o The Conventional Plant produced 31.4 MG.
o The Nanofiltration Plant produced 6.7 MG.
• Please see the attached charts for additional details related to drinking water production.
Wastewater
• The total influent volume for August was 18.5 MG, which is below average for August over the last
five years (19.9 MG).
• Hydraulic loading for August was at 0.60 million gallons per day (MGD). This hydraulic load represents
66% of the currently permitted maximum hydraulic capacity.
• Organic loading for August was 1,576 pounds of BOD, which is below average for August over the last
5 years (1,792 lbs of BOD). This represents 60% of the currently permitted maximum organic capacity.
• Please see the attached charts for additional details related to water reclamation production.

Monthly Operational Summary
Drinking Water Treatment Plants
• Operations staff continued routine treatment, monitoring, maintenance, and regulatory compliance
activities throughout Augsut.
• Staff completed several ozone system maintenance and reliability efforts, including resolution of a
communications issue associated with the ozone destruct unit.
• Staff evaluated maintenance approaches for ozone system check valves, including testing whether
valve cleaning alone provides comparable performance and service life to full valve replacement.
• Nanofiltration Plant was operational all month.
Distribution & Collections
• Regulatory distribution system sampling and routine operations and maintenance activities were
completed throughout the month.
• Staff worked with electrical, HVAC, and welding contractors to complete several repairs at the Buffalo
Creek Booster Station, including restoration of pump controls following a power outage, TIG welding
repairs to a leaking station manifold, and HVAC system repairs to support reliable facility operations.
Water Reclamation Facility
• Operations staff completed routine treatment, laboratory analyses, regulatory sampling, and
preventative maintenance activities throughout August
• A new instrumentation and controls (I&C) vendor (Prime Controls) conducted a site walk of the
facility and in conjunction with staff, began evaluating and prioritizing I&C improvements to support
future system reliability and operational efficiency.

Page 176 of 218

Town of Wellington

Water Treatment

Total Monthly Production: Conventional WTP and Nano Plant1

37

41
39
38

28

28

31

34

34

39

39
28

29
30

24

19
19
18
19

19
19
19

21

22

22
20
21
22

21
19
19
20

19
17
19
17
19

23

26

30

20

34

34
33
33

40

21
19
20
20
21

Million Gallons

41
42

43

44

47

48

46

50

48

(Through August 2026)

60

February

March

April

May

2022

2023

June

2024

2025

July

August

2026

September

October

0

January

0

0

0

0

10

November

December

1. Numbers do not include Wilson Wells' raw water supplied for irrigation.

Annual Production Volumes1
(Through August 2026)

304

Total (MG)
237

318

368
347

1,128

932

Total (AF)

975

729

0

200

400

2022

600

2023

2024

2025

2026

800

1000

1,064

1200

1. Numbers do not include Wilson Wells' raw water supplied for irrigation.

9/11/2026
Page 177 of 218

Town of Wellington

Water Treatment

Monthly Production: Conventional WTP
(Through August 2026)

26
27

28
27

28

32
31

32

36

36

37
29

16

17

19

17

11

13

12

15

14
15
11

12

19
19

21

23

24

25
23

21

21
18
19
20
18

17

19
15
14

15

19

20

20
20
20

25

24

26

28

30

12

Million Gallons

35

32
34

34

38

40

37

45

39

44

50

10

March

April

May

June

2022

2023

July

2024

2025

August

September

October

0

February

0

January

0

0

0

5
November

December

2026

Annual Production Volumes
(Through August 2026)

231

Total (MG)
205

315
273
278
965

709

Total (AF)

839
855

629

0

200

400

600

2022

2023

2024

800

2025

1000

1200

2026

9/11/2026
Page 178 of 218

Town of Wellington

Water Treatment

Monthly Production: Nano Plant1
(Through August 2026)

2022

May

2023

7.6

6.4

2025

4.9

5.0
3.1

3.6

July

August

2026

September

November

0.0

0.3
0.0

0.0

0.0

0.0

October

0.0

1.6

June

2024

8.1

8.8
6.9
6.7

2.8
1.5

April

0.0

March

7.4

8.4
5.0
2.2

February

0.0

0.0
0.6
0.0
0.0

January

0.6

1.3
0.0
0.0

1.0
0.0
0.0

0

10.2

11.0

11.0

7.2

4.1

4.3

4.0
1.7

2

3.0

4

4.8

6

5.1

6.5

7.1
7.0

7.1

8

9.9

10.6
9.0

8.8

10
7.6

Million Gallons

12

11.9

14

10.9

14.1

16

December

1. Numbers do not include Wilson Wells' raw water supplied for irrigation.

Annual Production Volumes1
(Through August 2026)

53

Total (MG)
33

73
73

39

163

Total (AF)

121

100

0

50

100

2022

2023

2024

2025

223
225

150

2026

200

250

1. Numbers do not include Wilson Wells' raw water supplied for irrigation.

9/11/2026
Page 179 of 218

Town of Wellington

Water Reclamation Facility Treatment
Monthly Production: Monthly Volume of Influent
(Through August 2026)

20.8
17.3
16.6
18.3

19.7
16.6
18.0
17.8

16.9

September

19.9
20.9

19.2
20.3
18.9
17.3

August

17.4

20.8
20.6
20.5
19.3
18.5

17.5
17.1

20.2
20.4
20.7

16.9
17.3

19.1
20.1

19.5
19.2
18.8
18.7

16.8

16.2

17.2

19.6
19.9
18.2

17.3

17.0
17.1
17.6
16.4
17.7

17.4
16.8
17.8

15

16.6
17.1
16.0
14.6
17.1

Million Gallons

20

17.8

20.6

25

10

March

April

May

2022

June

2023

July

2024

2025

October

0.0

February

0.0

January

0.0

0

0.0

5

November

December

2026

Annual Volume of Influent
(Through August 2026)

221
228
226
209

TOTAL (MG)
140

678

TOTAL (AF)

641

430

0

100

200

300

2022

400

2023

2024

500

2025

600

700
693

700

800

2026

9/11/2026
Page 180 of 218

Town of Wellington

Water Reclamation Facility

Monthly Production: Hydraulic Loading
1.00

0.56
0.54
0.59

0.67

0.66
0.55
0.60
0.59

June

0.56
0.64
0.67
0.54

May

0.64
0.68
0.63
0.58

0.56
0.64
0.67
0.56
0.58

April

0.67
0.66
0.66
0.62
0.60

0.56
0.63
0.62
0.61
0.60

March

0.57
0.55

0.58
0.65
0.66
0.61
0.54

February

0.65
0.66
0.67

0.55
0.55
0.57
0.53
0.57

0.60

0.56
0.54
0.57

0.70

0.66

0.80

0.59
0.61
0.57
0.52
0.61

0.90

0.57

0.50
0.40
0.30

January
2022

2023

2024

2025

2026

July

Permitted Capacity (0.90 MGD)

August

September

CDPHE Req'd Construction (0.86 MGD)

October

November

0.00

0.00

0.00

0.10

0.00

0.20
0.00

Million Gallons per Day (MGD)

(Through August 2026)

December

CDPHE Req'd Design (0.72 MGD)

Monthly Production: Percent of Permitted Hydraulic Capacity
(Through August 2026)

Percent of Permitted Capacity

100%
90%
80%
70%

64%

68%

63%

60%

67%

64%

60%

61%

66%

50%
40%
30%
20%
10%
0%

January

February

March

2022

2023

April

2024

May

2025

June

2026

July

August

CDPHE Req'd Design (80%)

September

October

November

December

CDPHE Req'd Construction (95%)

9/11/2026
Page 181 of 218

Town of Wellington

Water Reclamation Facility

Monthly Production: Organic Loading
2,837

(Through August 2026)

February

March

April

2022

2023

2025

2026

August

September

95% Current Permit Load, 2,496 lbs

1,524
1,392

1,550
1,182

1,366
1,314

1,760

1,918
1,786

2,049
1,655

1,786
1,708

1,602
1,734
1,576

1,997

2,102
1,944

July

1,419

1,261

June

2024

1,602
1,419
1,576

1,471
1,629

1,786
1,392

May

2,102
2,049

2,259

2,338

January

1,891
1,813
1,944

1,734
1,156

1200
1000

1,997
1,813
1,760

2,023

2,102

1400

1,314

1600

1,734

1800

1,681

2000

1,445

2200

2,102
1,918
1,944
1,891

2400

1,445

2600

1,944
1,786

Organic Load in LBS

2800

2,417
2,601

3000

October

November

December

October

November

December

Monthly Production: Percent of Permitted Organic Capacity
(Through August 2026)

Percent of Permitted Capacity

120%
100%
80%
60%

55%

55%

50%

44%

40%

53%

60%

60%

48%

20%
0%

January

February

March

2022

April

2023

May

2024

June

2025

2026

July

August

September

CDPHE Reqirement (95% of permitted capacity)

9/11/2026
Page 182 of 218

Board of Trustees Meeting
Date:
Subject:

September 22, 2026
Board of Trustees Planning Calendar

EXECUTIVE SUMMARY
Attached is the Board of Trustees Planning Calendar.
BACKGROUND / DISCUSSION
N/A
CONNECTION WITH ADOPTED MASTER PLANS
N/A
FISCAL IMPLICATIONS
N/A
STAFF RECOMMENDATION
N/A
MOTION RECOMMENDATION
N/A
ATTACHMENTS
1.
BOT Planning Calendar 2026

Page 183 of 218

BOARD OF TRUSTEES PLANNING CALENDAR

All meetings are at 6:30 p.m. unless otherwise noted

__________________________________________________________________
September 24, 2026

Colorado Municipal League District 2 Meeting. Trustees attending:
Barrett, Cannon, Moore

October 2, 2026

Budget Work Day – Boys & Girls Club

October 6, 2026

Budget BOO-nanza

October 13, 2026

Board of Trustees Regular Meeting

October 20, 2026

Board of Trustees Work Session

October 27, 2026

Board of Trustees Regular Meeting

November 10, 2026

Board of Trustees Regular Meeting

November 17, 2026

Board of Trustees Special Meeting

November 24, 2026

Regular Meeting- normally cancelled for holiday

December 8, 2026

Board of Trustees Regular Meeting

December 15, 2026

Board of Trustees Work Session

December 22, 2026

Regular Meeting – normally cancelled for holiday

January 12, 2027

Board of Trustees Regular Meeting

Future Work Session Topics
October 13 - Budget Work Session
October 27 - Utilities Rates Work Session

Other Meetings/Events
November 10 - Budget Adoption

This document is subject to change without notice

Page 184 of 218

Board of Trustees Meeting
Date:
Subject:

September 22, 2026
Treasurer's Report — July 2026

EXECUTIVE SUMMARY
Attached is the Treasurer's Report for July 2026.
BACKGROUND / DISCUSSION
The Treasurer’s Report for July 2026 was generated on September 8, 2026, and includes all invoices paid
through Period 07 of Fiscal Year 2026. This includes invoices from prior periods that may affect previously
presented Treasurer’s Reports, and does not include invoices not yet received or processed which may affect
Treasurer's Reports presented in the future. Under the modified accrual basis of accounting, expenditures are
recorded when a liability is incurred, generally when goods or services are received, regardless of when
payment is made. Revenues are recorded when they are both measurable and available to finance current-period
expenditures. Governmental accounting standards permit prior-period adjustments to ensure that financial
reports present a fair and accurate view of the Town's financial position and results of operations. Treasurer’s
Reports are management reports and are not audited financial statements.
CONNECTION WITH ADOPTED MASTER PLANS
Ensure Strong Town Operations: Communicate strategically to community audiences
FISCAL IMPLICATIONS
N/A
STAFF RECOMMENDATION
Review and retain report.
MOTION RECOMMENDATION
N/A
ATTACHMENTS
1.
Treasurer's Report — July 2026

Page 185 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

TAX REVENUE
201-01-3110

PROPERTY TAXES

702,864.44

2,032,917.82

2,193,245.00

160,327.18

92.7

201-01-3130

SALES TAX

243,991.85

1,587,603.98

2,773,581.00

1,185,977.02

57.2

201-01-3135

SEVERANCE TAX

.00

.00

15,000.00

15,000.00

.0

201-01-3140

USE TAX - BUILDING MATERIALS

6,011.30

102,062.40

200,010.00

97,947.60

51.0

201-01-3145

OCCUPATIONAL TAX

201-01-3315

MOTOR VEHICLE USE TAX

TOTAL TAX REVENUE

2.27

83.02

.00

(

83.02)

.0

74,850.43

398,915.11

.00

(

398,915.11)

.0

1,061,015.26

4,338,187.57

5,543,843.00

1,205,655.43

78.3

56.5

BUILDING PERMITS
201-02-3155

TOWN PLAN REVIEW FEES

1,265.00

8,475.00

15,000.00

6,525.00

201-02-3430

COUNTY TAX VENDORS FEE

105.19

1,684.70

3,000.00

1,315.30

56.2

201-02-3435

FIRE DEPT. VENDOR FEE

.00

1,480.00

1,500.00

20.00

98.7

201-02-3450

BLDG. ADMIN. FEE

851.34

11,349.99

20,000.00

8,650.01

56.8

201-02-3462

BLDG. INSPECTION FEES

9,783.69

136,766.53

250,000.00

113,233.47

54.7

TOTAL BUILDING PERMITS

12,005.22

159,756.22

289,500.00

129,743.78

55.2

FRANCHISE FEES
201-03-3150

FRANCHISE FEE-COMMUNICATIONS

1.42

17,700.15

25,000.00

7,299.85

70.8

201-03-3160

FRANCHISE FEE-ELECTRICITY

61,565.50

160,837.43

199,301.00

38,463.57

80.7

201-03-3170

FRANCHISE FEE-NATURAL GAS

4,024.12

57,040.05

20,000.00

37,040.05)

285.2

TOTAL FRANCHISE FEES

65,591.04

235,577.63

244,301.00

8,723.37

96.4

(

LICENSES & PERMITS
201-04-3200

BUSINESS LICENSE

250.00

4,875.00

3,750.00

1,125.00)

130.0

201-04-3210

LIQUOR LICENSE

350.00

1,605.00

3,000.00

1,395.00

53.5

201-04-3220

CONTRACTOR LICENSE

450.00

11,050.00

18,000.00

6,950.00

61.4

201-04-3250

RETAIL MARIJUANA STORE LICENSE

.00

6,500.00

3,000.00

3,500.00)

216.7

1,050.00

24,030.00

27,750.00

3,720.00

86.6

TOTAL LICENSES & PERMITS

(

(

FEES FOR SERVICE
201-05-3420

LAND USE FEES

201-05-3465

PAYMENT CONVENIENCE FEE

.00

5,330.00

15,000.00

9,670.00

35.5

555.01

4,908.59

6,499.00

1,590.41

201-05-3510

COMMUNITY CENTER USER FEES

75.5

.00

.00

3,000.00

3,000.00

201-05-3520

.0

WEED / REFUSE REMOVAL

2,178.75

12,695.92

8,000.00

4,695.92)

158.7

TOTAL FEES FOR SERVICE

2,733.76

22,934.51

32,499.00

9,564.49

70.6

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

(

02:01PM

PAGE: 1

Page 186 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

FINES & PENALTIES
201-06-3550

COURT FINES & COSTS

.00

24,453.00

12,000.00

201-06-3555

LCSO ADMINISTRATIVE FEES

100.00

680.00

1,000.00

TOTAL FINES & PENALTIES

100.00

25,133.00

13,000.00

(

12,453.00)

203.8

320.00

68.0

(

12,133.00)

193.3

(

CEMETERY REVENUES
201-07-3470

CEMETERY - OPENING & CLOSING

500.00

3,400.00

3,120.00

280.00)

109.0

201-07-3480

CEMETERY - PERPETUAL CARE

187.50

687.50

1,125.00

437.50

61.1

201-07-3490

CEMETERY - GRAVE SPACE

562.50

2,062.50

3,375.00

1,312.50

61.1

TOTAL CEMETERY REVENUES

1,250.00

6,150.00

7,620.00

1,470.00

80.7

MISCELLANEOUS REVENUE
201-08-3353

GRANTS - MAIN STREET PROGRAM

.00

2,109.58

15,000.00

12,890.42

14.1

201-08-3354

GRANTS - LIBRARY

.00

5,948.00

6,000.00

52.00

99.1

201-08-3355

INVESTMENT EARNINGS - LIBRARY

.00

.00

18,220.00

201-08-3373

LIBRARY CONTRIB./FINES/MISC.

1,684.94

5,323.89

5,000.00

201-08-3506

MAIN STREET DOLA MINI GRANT

201-08-3610

INVESTMENT EARNINGS-GENERAL

(

18,220.00

.0

323.89)

106.5

.00

.00

10,000.00

10,000.00

.0

23,011.10

156,168.30

305,836.00

149,667.70

51.1
3.7

201-08-3620

CARRYOUT BAG FEE

24.96

88.14

2,400.00

2,311.86

201-08-3640

COMMUNITY EVENTS

10.00

260.00

5,000.00

4,740.00

5.2

201-08-3690

MISCELLANEOUS REVENUE

.00

754.62

5,000.00

4,245.38

15.1

201-08-3910

SALE OF ASSETS

.00

224.00

500.00

276.00

44.8

201-08-3913

COMMUNITY EVENT SPONSORSHIPS

.00

1,500.00

2,500.00

1,000.00

60.0

24,731.00

172,376.53

375,456.00

203,079.47

45.9

TOTAL MISCELLANEOUS REVENUE

TRANSFERS
201-09-3694

TRANS IN FROM STREET FUND

.00

.00

442,349.00

442,349.00

.0

201-09-3695

TRANS IN FROM WATER FUND

.00

.00

496,797.00

496,797.00

.0

201-09-3696

TRANS IN FROM SEWER FUND

.00

.00

465,336.00

465,336.00

.0

201-09-3697

TRANS IN FROM DRAINAGE FUND

.00

.00

134,267.00

134,267.00

.0

201-09-3698

TRANS IN FROM PARK FUND

.00

.00

256,480.00

256,480.00

.0

201-09-3739

TRANS IN FROM LTF

25,332.83

25,332.83

.00

25,332.83)

.0

TOTAL TRANSFERS

25,332.83

25,332.83

1,795,229.00

1,769,896.17

1.4

1,193,809.11

5,009,478.29

8,329,198.00

3,319,719.71

60.1

TOTAL FUND REVENUE

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

(

02:01PM

PAGE: 2

Page 187 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

LEGISLATIVE
201-11-5102

BENEFITS

71.63

541.69

910.00

368.31

201-11-5107

ELECTED OFFICIAL COMPENSATION

900.00

6,300.00

10,800.00

4,500.00

58.3

201-11-5192

COMMUNITY EVENTS

30,767.85

91,351.87

116,275.00

24,923.13

78.6

201-11-5214

OFFICE SUPPLIES

412.86

962.49

1,200.00

237.51

80.2

201-11-5321

PRINTING SERVICES

.00

300.00

300.00

.00

100.0

201-11-5335

DUES & SUBSCRIPTIONS

201-11-5352

MUNICIPAL LEGAL SERVICES

201-11-5363

R&M COMPUTER/OFFICE EQUIPMENT

201-11-5380

PROFESSIONAL DEVELOPMENT

201-11-5513

INSURANCE DEDUCTIBLE

201-11-5940

CLEVELAND AVE BUSINESS SUPPORT

201-11-5951

BOARD DISCRETIONARY FUND

201-11-5952

HARDSHIP UTILITY GRANT
TOTAL LEGISLATIVE

(

59.5

.00

5,649.00

5,500.00

149.00)

102.7

7,814.52

27,837.69

45,000.00

17,162.31

61.9

.00

4,785.27

4,800.00

14.73

99.7

1,898.39

11,168.66

8,000.00

3,168.66)

139.6

(

.00

.00

5,000.00

5,000.00

.0

4,999.50

8,191.07

35,000.00

26,808.93

23.4

.00

3,858.30

15,000.00

11,141.70

25.7

900.00

14,400.00

25,000.00

10,600.00

57.6

47,764.75

175,346.04

272,785.00

97,438.96

64.3

750.00

4,500.00

12,000.00

.00

512.91

500.00

(

JUDICIAL
201-12-5109

MAGISTRATE

201-12-5214

OFFICE SUPPLIES

201-12-5356

PROFESSIONAL SERVICES

.00

43.00

.00

(

43.00)

.0

201-12-5359

PROSECUTING ATTORNEY

2,223.00

13,464.44

13,000.00

(

464.44)

103.6

201-12-5380

PROFESSIONAL DEVELOPMENT

.00

1,376.33

1,650.00

273.67

83.4

201-12-5381

MILEAGE REIMBURSEMENT

.00

.00

100.00

100.00

.0

201-12-5394

JURY FEES

.00

.00

1,000.00

1,000.00

.0

201-12-5498

COURT APPOINTED COUNSEL

.00

.00

1,000.00

1,000.00

.0

201-12-5499

TRANSLATOR FEES

.00

360.00

1,000.00

640.00

36.0

2,973.00

20,256.68

30,250.00

9,993.32

67.0

TOTAL JUDICIAL

7,500.00

37.5

12.91)

102.6

ADMINISTRATION
201-13-5100

WAGES & SALARIES

46,304.61

339,640.39

592,358.00

252,717.61

57.3

201-13-5102

BENEFITS

9,570.28

90,929.69

193,406.00

102,476.31

47.0

201-13-5214

OFFICE SUPPLIES

58.98

209.90

500.00

290.10

42.0

201-13-5335

DUES & SUBSCRIPTION

15.00

3,498.00

5,000.00

1,502.00

70.0

201-13-5352

LEGAL SERVICES

2,343.07

11,336.03

65,000.00

201-13-5356

PROFESSIONAL SERVICES

.00

29,887.80

10,000.00

(

53,663.97

17.4

19,887.80)

298.9
11.4

201-13-5357

PROF. SERVICES - HOME RULE

.00

12,500.00

110,000.00

97,500.00

201-13-5363

R&M COMPUTER/OFFICE EQUIPMENT

.00

108.00

1,000.00

892.00

10.8

201-13-5380

PROFESSIONAL DEVELOPMENT

47.65)

3,271.59

5,000.00

1,728.41

65.4

(

201-13-5381

MILEAGE REIMBURSEMENT

.00

.00

100.00

100.00

.0

201-13-5496

COMMUNICATIONS DIVISION

.00

2,648.74

9,000.00

6,351.26

29.4

201-13-5933

WELLINGTON SENIOR RESOURCE CEN

590.65

13,599.77

16,500.00

2,900.23

82.4

58,834.94

507,629.91

1,007,864.00

500,234.09

50.4

TOTAL ADMINISTRATION

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:01PM

PAGE: 3

Page 188 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

FINANCE
201-14-5100

WAGES & SALARIES

27,131.14

203,487.35

353,495.00

150,007.65

57.6

201-14-5102

BENEFITS

5,567.13

55,410.88

99,613.00

44,202.12

55.6

201-14-5214

OFFICE SUPPLIES

201-14-5311

POSTAGE

201-14-5321

PRINTING SERVICES

201-14-5335

DUES AND SUBSCRIPTIONS

.00

124.54

1,000.00

875.46

12.5

1,541.99

4,599.60

4,649.00

49.40

98.9

.00

819.20

900.00

80.80

91.0

349.00

944.00

1,200.00

256.00

78.7

201-14-5338

BANK SERVICE CHARGE

743.41

7,568.31

8,750.00

1,181.69

86.5

201-14-5353

ACCOUNTING & AUDITING

15,000.00

15,000.00

37,100.00

22,100.00

40.4

201-14-5356

PROFESSIONAL SERVICES

.00

4,917.21

35,000.00

30,082.79

14.1

201-14-5363

R&M COMPUTER/OFFICE EQUIP

.00

1,655.02

2,250.00

594.98

73.6

201-14-5380

PROFESSIONAL DEVELOPMENT

400.00

662.59

6,000.00

5,337.41

11.0

201-14-5381

MILEAGE REIMBURSEMENT

.00

.00

200.00

200.00

.0

201-14-5510

INSURANCE & BONDS

466.55

192,300.99

254,830.00

62,529.01

75.5

201-14-5640

PAYING AGENT FEES

201-14-5950

DOCUMENT SHREDDING
TOTAL FINANCE

.00

.00

500.00

500.00

.0

25.00

166.00

350.00

184.00

47.4

51,224.22

487,655.69

805,837.00

318,181.31

60.5

TOWN CLERK
201-15-5100

WAGES & SALARIES

14,625.10

109,610.09

190,323.00

80,712.91

57.6

201-15-5102

BENEFITS

3,503.27

34,522.05

60,682.00

26,159.95

56.9

201-15-5214

OFFICE SUPPLIES

116.48

836.35

1,000.00

163.65

83.6

201-15-5331

PUBLISHING & LEGAL NOTICES

46.40

353.32

4,500.00

4,146.68

7.9

201-15-5335

DUES & SUBSCRIPTIONS

.00

48.00

500.00

452.00

9.6

201-15-5356

PROFESSIONAL SERVICES

.00

617.00

1,000.00

383.00

61.7

201-15-5363

R&M COMPUTER/OFFICE EQUIP.

.00

.00

3,500.00

3,500.00

.0

201-15-5380

PROFESSIONAL DEVELOPMENT

169.00

2,549.34

6,000.00

3,450.66

42.5

201-15-5381

MILEAGE REIMBURSEMENT

.00

.00

300.00

300.00

.0

201-15-5414

ELECTION EXPENSES

.00

38,584.35

60,000.00

21,415.65

64.3

201-15-5530

CODE REVIEW & UPDATE

.00

.00

5,900.00

5,900.00

.0

18,460.25

187,120.50

333,705.00

146,584.50

56.1

TOTAL TOWN CLERK

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:01PM

PAGE: 4

Page 189 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

HUMAN RESOURCES
201-16-5100

WAGES & SALARIES

17,305.28

129,699.11

228,430.00

98,730.89

56.8

201-16-5102

BENEFITS

4,044.96

40,283.28

73,039.00

32,755.72

55.2

201-16-5103

TEMPORARY EMPLOYMENT SERVICES

.00

.00

3,000.00

3,000.00

.0

201-16-5214

OFFICE SUPPLIES

.00

48.91

350.00

301.09

14.0

201-16-5335

DUES & SUBSCRIPTIONS

.00

4,294.00

9,500.00

5,206.00

45.2

201-16-5356

PROFESSIONAL FEES

.00

612.76

5,000.00

4,387.24

12.3

201-16-5363

R&M COMPUTER/OFFICE EQUIP.

69.99

69.99

1,400.00

1,330.01

5.0

201-16-5380

PROFESSIONAL DEVELOPMENT

.00

250.00

3,500.00

3,250.00

7.1

201-16-5381

MILEAGE REIMBURSEMENT

.00

.00

100.00

100.00

.0

201-16-5580

EMPLOYEE DRUG TESTING

.00

102.00

1,000.00

898.00

10.2

201-16-5582

EMPLOYEE RELATIONS

515.89

4,214.16

8,000.00

3,785.84

52.7

201-16-5583

BACKGROUND CHECK

24.00

844.00

2,500.00

1,656.00

33.8

201-16-5948

EMPLOYEE APPAREL

.00

.00

1,000.00

1,000.00

.0

201-16-5949

EMPLOYEE ADVERTISING

210.00

380.47

2,000.00

1,619.53

19.0

22,170.12

180,798.68

338,819.00

158,020.32

53.4

TOTAL HUMAN RESOURCES

INFORMATION TECHNOLOGY
201-17-5100

WAGES & SALARIES

9,333.34

69,954.27

123,040.00

53,085.73

56.9

201-17-5102

BENEFITS

2,081.23

21,263.33

36,988.00

15,724.67

57.5

201-17-5214

OFFICE SUPPLIES

.00

307.27

800.00

492.73

38.4

201-17-5345

TELEPHONE SERVICES

3,570.78

24,460.78

44,100.00

19,639.22

55.5

201-17-5356

PROFESSIONAL SERVICES

2,372.00

6,534.50

15,000.00

8,465.50

43.6

201-17-5363

R&M COMPUTER/OFFICE EQUIP.

116.65

9,251.02

12,600.00

3,348.98

73.4

201-17-5380

PROFESSIONAL DEVELOPMENT

.00

225.00

2,650.00

2,425.00

8.5

201-17-5381

MILEAGE REIMBURSEMENT

.00

.00

50.00

50.00

.0

201-17-5384

INTERNET SERVICES

2,855.68

22,173.18

32,900.00

10,726.82

67.4

201-17-5579

SOFTWARE LICENSE/SUPPORT

2,507.94

119,650.10

179,900.00

60,249.90

66.5

201-17-5585

WEBSITE MAINTENANCE

.00

16,780.61

19,600.00

2,819.39

85.6

201-17-5947

COPIER EXPENSE

1,174.34

9,132.25

14,700.00

5,567.75

62.1

TOTAL INFORMATION TECHNOLOGY

24,011.96

299,732.31

482,328.00

182,595.69

62.1

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:01PM

PAGE: 5

Page 190 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

PLANNING AND ZONING
201-18-5100

WAGES & SALARIES

54,582.56

409,064.07

717,944.00

308,879.93

57.0

201-18-5102

BENEFITS

11,979.32

108,705.69

198,309.00

89,603.31

54.8

201-18-5214

OFFICE SUPPLIES

.00

173.34

1,000.00

826.66

17.3

201-18-5220

ABATEMENTS & NUISANCES

.00

4,453.25

.00

201-18-5231

FUEL, OIL, GREASE

169.55

670.04

(

4,453.25)

.0

750.00

79.96

89.3
11.4

201-18-5233

VEHICLE R&M

18.95

200.00

1,750.00

1,550.00

201-18-5331

RECORDING & LEGAL PUBLISHING

54.32

156.09

750.00

593.91

20.8

201-18-5335

DUES & SUBSCRIPTIONS

409.00

454.00

3,159.00

2,705.00

14.4

201-18-5350

BUILDING INSP. FEE REMITTANCE

5,935.57

83,135.77

162,000.00

78,864.23

51.3

201-18-5355

REIMBURSABLE SERVICES

2,125.00

6,365.00

15,000.00

8,635.00

42.4

201-18-5356

PROFESSIONAL SERVICES

.00

1,725.29

25,000.00

23,274.71

6.9

201-18-5363

R&M COMPUTER/OFFICE EQUIP

.00

1,563.18

1,590.00

26.82

98.3

201-18-5370

SAFETY SUPPLIES & EQUIPMENT

.00

.00

270.00

270.00

.0

201-18-5372

UNIFORMS

.00

.00

525.00

525.00

.0
58.3

201-18-5374

NOCO HUMANE

3,582.17

25,075.19

42,986.00

17,910.81

201-18-5375

PROTECTIVE INSP. EQUIPMENT

.00

.00

170.00

170.00

.0

201-18-5380

PROFESSIONAL DEVELOPMENT

112.57

3,631.76

8,337.00

4,705.24

43.6

201-18-5381

MILEAGE REIMBURSEMENT

.00

.00

300.00

300.00

.0

201-18-5579

SOFTWARE LICENSE SUPPORT

.00

1,829.00

2,309.00

480.00

79.2

TOTAL PLANNING AND ZONING

78,969.01

647,201.67

1,182,149.00

534,947.33

54.8

LCSO CONTRACT

.00

1,134,164.04

2,268,328.00

1,134,163.96

50.0

TOTAL LAW ENFORCEMENT

.00

1,134,164.04

2,268,328.00

1,134,163.96

50.0

LAW ENFORCEMENT
201-21-5364

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:01PM

PAGE: 6

Page 191 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

PUBLIC WORKS
201-34-5100

WAGES & SALARIES

59,167.18

443,462.37

806,929.00

363,466.63

55.0

201-34-5102

BENEFITS

12,639.88

116,734.97

220,868.00

104,133.03

52.9

201-34-5231

FUEL, OIL & GREASE

1,793.94

11,070.94

20,000.00

8,929.06

55.4

201-34-5233

R&M- MACHINERY & EQUIP. PARTS

359.05

11,823.14

49,500.00

37,676.86

23.9

201-34-5335

DUES & SUBSCRIPTIONS

.00

4,791.88

6,500.00

1,708.12

73.7

201-34-5356

PROFESSIONAL SERVICES

370.00

625.00

18,000.00

201-34-5363

R&M COMPUTER/OFFICE EQUIP.

7.12

4,013.27

4,000.00

201-34-5370

SAFETY WORKWEAR & EQUIPMENT

201-34-5372

UNIFORMS

201-34-5380

PROFESSIONAL DEVELOPMENT

201-34-5381

MILEAGE REIMBURSEMENT

(

17,375.00

3.5

13.27)

100.3

.00

554.98

2,000.00

1,445.02

27.8

427.28

13,263.73

14,850.00

1,586.27

89.3

2,100.00

5,789.03

7,500.00

1,710.97

77.2

.00

345.56

500.00

154.44

69.1

201-34-5422

SMALL TOOLS

.00

.00

1,000.00

1,000.00

.0

201-34-5456

MOSQUITO CONTROL

.00

9,700.00

20,000.00

10,300.00

48.5

201-34-5579

SOFTWARE SUBSCRIPTIONS

222.00

11,811.60

12,500.00

688.40

94.5

201-34-5580

EMPLOYEE DRUG TESTING

80.85

643.40

2,750.00

2,106.60

23.4

201-34-5941

PW OFFICE SUPPLIES

1,277.22

4,674.54

7,750.00

3,075.46

60.3

201-34-5947

COPIER EXPENSE

.00

54.23

.00

54.23)

.0

78,444.52

639,358.64

1,194,647.00

555,288.36

53.5

287.86

287.86

5,000.00

4,712.14

5.8

.00

.00

5,000.00

5,000.00

.0

287.86

287.86

10,000.00

9,712.14

2.9

TOTAL PUBLIC WORKS

(

CEMETERY
201-42-5382

GROUNDS MAINTENANCE SERVICE

201-42-5423

SAND & GRAVEL & ROAD BASE
TOTAL CEMETERY

GEN. USE BLDGS. & COM. CENTERS
201-49-5329

HOA FEES

201-49-5341

ELECTRICITY

.00

.00

1,000.00

1,000.00

.0

10.84

8,648.90

15,500.00

6,851.10

55.8

201-49-5342

WATER

366.73

1,794.78

3,500.00

1,705.22

51.3

201-49-5343

SEWER

278.04

1,322.82

2,500.00

1,177.18

52.9

201-49-5344

NATURAL GAS - HEAT

169.52

3,278.36

10,000.00

6,721.64

32.8

201-49-5346

STORM DRAINAGE

212.10

1,430.37

2,500.00

1,069.63

57.2

201-49-5367

R&M SERV./SUPPLIES - BUILDINGS

5,293.48

15,153.02

40,000.00

24,846.98

37.9

201-49-5369

JANITORIAL SERVICE

1,533.70

13,117.22

20,000.00

6,882.78

65.6

201-49-5370

GENERAL BUILDING SUPPLIES

223.23

3,330.40

6,000.00

2,669.60

55.5

201-49-5375

LEEPER CENTER SUPPLIES

208.62

629.46

1,500.00

870.54

42.0

465.40

3,267.80

5,300.00

.00

1,600.00

1,500.00

201-49-5398

TRASH

201-49-5405

PARKING LOT LEASE PAYMENTS

201-49-5508

ADA COMMUNITY IMPROVEMENTS

.00

.00

201-49-5513

INSURANCE DEDUCTIBLE

.00

.00

8,761.66

53,573.13

TOTAL GEN. USE BLDGS. & COM. CENTERS

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

2,032.20

61.7

100.00)

106.7

10,000.00

10,000.00

.0

5,000.00

5,000.00

.0

124,300.00

70,726.87

43.1

09/08/2026

(

02:01PM

PAGE: 7

Page 192 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

ECONOMIC DEVELOPMENT
201-51-5214

OFFICE SUPPLIES

.00

.00

200.00

200.00

.0

201-51-5356

PROFESSIONAL SERVICES

.00

.00

20,000.00

20,000.00

.0
42.0

201-51-5401

MARKETING SERVICES

101.35

2,101.35

5,000.00

2,898.65

201-51-5903

MSP GRANT EXPENDITURES

.00

.00

15,000.00

15,000.00

.0

201-51-5904

MSP ADMIN EXPENDITURES

284.91

2,109.58

3,000.00

890.42

70.3

TOTAL ECONOMIC DEVELOPMENT

386.26

4,210.93

43,200.00

38,989.07

9.8

59.3

LIBRARY
201-55-5100

WAGES & SALARIES

29,308.89

221,300.95

373,049.00

151,748.05

201-55-5101

SEASONAL - LIBRARY

1,627.95

5,415.76

25,000.00

19,584.24

21.7

201-55-5102

BENEFITS

5,316.25

48,161.93

99,873.00

51,711.07

48.2

201-55-5214

OFFICE SUPPLIES

387.51

4,253.35

10,000.00

5,746.65

42.5

201-55-5311

POSTAGE

.00

6.72

200.00

193.28

3.4

201-55-5321

PRINTING SERVICES

.00

.00

1,000.00

1,000.00

.0

201-55-5333

DUES

.00

300.00

400.00

100.00

75.0

201-55-5337

PROGRAMS

953.26

5,592.86

10,000.00

4,407.14

55.9

201-55-5347

STORY TIME SUPPLIES

102.52

546.00

1,000.00

454.00

54.6

201-55-5363

R&M COMPUTER/OFFICE EQUIP.

.00

.00

750.00

750.00

.0

201-55-5380

PROFESSIONAL DEVELOPMENT

.00

1,290.13

3,500.00

2,209.87

36.9

201-55-5381

MILEAGE REIMBURSEMENT

.00

.00

300.00

300.00

.0

201-55-5387

SPECIAL EVENT SUPPLIES

51.75

243.74

1,000.00

756.26

24.4

201-55-5579

SOFTWARE LICENSE/SUPPORT

115.50

7,622.99

10,000.00

2,377.01

76.2

201-55-5792

MULTI MEDIA

109.22

1,152.51

3,500.00

2,347.49

32.9

201-55-5793

E-BOOKS - SUBSCRIPTION/MISC.

.00

750.00

5,500.00

4,750.00

13.6

201-55-5900

LIBRARY BOOKS

6.71

18,946.62

20,000.00

1,053.38

94.7

201-55-5901

LIBRARY SHELVING & FURNISHINGS

564.95

905.52

1,700.00

794.48

53.3

201-55-5902

COURIER SERVICE

.00

.00

2,000.00

2,000.00

.0

201-55-5903

GRANT PROGRAMS EXPENDITURES

.00

.00

6,000.00

6,000.00

.0

38,544.51

316,489.08

574,772.00

258,282.92

55.1

STREET FUND TRANSFER

100,000.00

100,000.00

.00

(

100,000.00)

.0

TOTAL TRANSFERS-OUT

100,000.00

100,000.00

.00

(

100,000.00)

.0

TOTAL LIBRARY

TRANSFERS-OUT
201-56-5203

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:01PM

PAGE: 8

Page 193 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CAPITAL OUTLAY
201-80-5015

ADA SELF-EVALUATION & PLAN

.00

.00

80,000.00

80,000.00

201-80-5070

HOUSING ACTION PLAN

.00

.00

120,000.00

120,000.00

.0

201-80-5071

HOUSING AFFORDABILITY - LOCAL

.00

.00

50,000.00

50,000.00

.0

201-80-5750

TRACT F STMWTR IMPROVEMTS

.00

.00

55,000.00

55,000.00

.0

201-80-5945

6TH STREET ELEC. UNDERGROUND

.00

.00

75,000.00

75,000.00

.0

201-80-5975

UPDATE LANDSCAPE & IRRIGATION

.00

.00

65,000.00

65,000.00

.0

TOTAL CAPITAL OUTLAY

.00

.00

445,000.00

445,000.00

.0

TOTAL FUND EXPENDITURES

530,833.06

4,753,825.16

9,113,984.00

4,360,158.84

52.2

NET REVENUE OVER EXPENDITURES

662,976.05

255,653.13

1,040,439.13)

32.6

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

(

784,786.00)

(

09/08/2026

02:01PM

.0

PAGE: 9

Page 194 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
STREET FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

TAX REVENUE
203-01-3130

SALES TAX

67,082.20

436,489.89

746,257.00

309,767.11

58.5

203-01-3140

USE TAX-BUILDING MATERIALS

1,652.72

28,060.66

54,990.00

26,929.34

51.0

203-01-3312

MOTOR VEHICLE SPEC. OWNERSHIP

10,369.62

94,850.93

.00

(

94,850.93)

.0

203-01-3313

MOTOR VEHICLE REGISTRATION TAX

3,335.55

28,056.03

.00

(

28,056.03)

.0

203-01-3315

MOTOR VEHICLE USE TAX

20,579.10

109,676.23

857,506.00

747,829.77

12.8

203-01-3335

HIGHWAY USERS TAX

31,633.54

218,130.33

385,732.00

167,601.67

56.6

203-01-3337

ROAD & BRIDGE TAX

20,776.42

37,539.89

.00

37,539.89)

.0

TOTAL TAX REVENUE

155,429.15

952,803.96

2,044,485.00

1,091,681.04

46.6

(

LICENSES & PERMITS
203-04-3343

STREET CUT PERMITS

1,200.00

1,100.00

1,500.00

400.00

73.3

203-04-3350

DEVELOPER ROAD FEE ESCROW

.00

6,000.00

14,400.00

8,400.00

41.7

203-04-3376

BP ROAD IMPACT FEE

.00

45,000.00

73,636.00

28,636.00

61.1

1,200.00

52,100.00

89,536.00

37,436.00

58.2

LAND USE FEES

.00

360.00

.00

(

360.00)

.0

TOTAL FEES FOR SERVICE

.00

360.00

.00

(

360.00)

.0

.00

.00

3,094,624.00

3,094,624.00

.0

6,770.22

45,947.00

83,227.00

37,280.00

55.2

TOTAL LICENSES & PERMITS

FEES FOR SERVICE
203-05-3420

MISCELLANEOUS REVENUE
203-08-3350

GRANTS

203-08-3610

INVESTMENT EARNINGS

203-08-3690

MISCELLANEOUS REVENUE

.00

631.00

.00

(

631.00)

.0

203-08-3910

SALE OF ASSETS

.00

2,482.59

1,000.00

(

1,482.59)

248.3

6,770.22

49,060.59

3,178,851.00

3,129,790.41

1.5

TRANSFER FROM GENERAL FUND

100,000.00

100,000.00

.00

(

100,000.00)

.0

TOTAL TRANSFERS

100,000.00

100,000.00

.00

(

100,000.00)

.0

TOTAL FUND REVENUE

263,399.37

1,154,324.55

5,312,872.00

4,158,547.45

21.7

TOTAL MISCELLANEOUS REVENUE

TRANSFERS
203-09-3380

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:01PM

PAGE: 10

Page 195 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
STREET FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

OPERATING
203-34-5100

WAGES & SALARIES

39,066.07

275,009.55

509,567.00

234,557.45

203-34-5102

BENEFITS

11,494.98

101,645.20

203,476.00

101,830.80

50.0

203-34-5110

ON-CALL STIPEND

600.00

4,600.00

8,600.00

4,000.00

53.5

.00

(

54.0

203-34-5233

R&M- MACHINERY EQUIP. & PARTS

525.92)

.00

525.92

.0

203-34-5240

STREET PAINT, SIGNS, & PARTS

1,161.21

10,093.27

40,000.00

29,906.73

25.2

203-34-5341

ELECTRICITY FOR STREET LIGHTS

14,903.88

112,420.25

219,267.00

106,846.75

51.3

203-34-5342

WATER

144.77

442.55

1,000.00

557.45

44.3

203-34-5344

NATURAL GAS

135.72

2,866.67

8,000.00

5,133.33

35.8

203-34-5370

SAFETY WORKWEAR & EQUIPMENT

312.98

2,907.00

7,000.00

4,093.00

41.5

203-34-5397

WEED CONTROL

301.65

1,021.28

5,000.00

3,978.72

20.4
36.9

203-34-5422

SMALL TOOLS

320.85

3,321.78

9,000.00

5,678.22

203-34-5424

STREET CONSTRUCTION MATERIAL

.00

221.18

10,000.00

9,778.82

2.2

203-34-5426

WEATHER RESPONSE MANAGEMENT

.00

5,603.48

8,000.00

2,396.52

70.0

203-34-5427

SNOW MANAGEMENT MATERIALS

203-34-5428

STREET MAINTENANCE

203-34-5458

R&M LANDSCAPE

.00

397.36

5,000.00

4,602.64

8.0

203-34-5533

EQUIPMENT RENTAL

63.03

1,190.07

3,000.00

1,809.93

39.7

203-34-5941

SAFETY & FIRST AID KITS

567.19

2,348.10

3,000.00

651.90

78.3

69,659.53

529,642.37

1,104,910.00

575,267.63

47.9

TRANSFER TO GENERAL FUND

.00

.00

442,349.00

442,349.00

.0

TOTAL TRANSFERS - OUT

.00

.00

442,349.00

442,349.00

.0

TOTAL OPERATING

.00

343.35

30,000.00

29,656.65

1.1

587.20

5,737.20

35,000.00

29,262.80

16.4

TRANSFERS - OUT
203-56-5000

CAPITAL OUTLAY
203-80-4009

PAVEMENT STUDY

203-80-5023

STREET AND SIDEWALK SAFETY IMP

.00

.00

115,000.00

115,000.00

.0

27,337.50

27,337.50

374,850.00

347,512.50

7.3

203-80-5024

TRANSPORTATION MASTER PLAN

14,233.03

122,770.94

150,000.00

27,229.06

81.9

203-80-5062

CLEVELAND AVE IMP. - CONSTRUCT

291,147.50

618,747.61

5,529,754.00

4,911,006.39

11.2

203-80-5064

MAIN STREET ALLEY NORTH PAVING

.00

14,078.28

55,538.00

41,459.72

25.4

203-80-5070

RAILROAD IMPROVEMENTS SAGE 2ND

.00

7,401.95

7,402.00

.05

100.0

203-80-5851

NEWER SUBDIVISION SEAL COAT

.00

.00

157,500.00

157,500.00

.0

203-80-5878

USED DUMP TRUCK / SNOW PLOW

.00

60,899.00

85,000.00

24,101.00

71.7

203-80-5879

FRONT END LOADER BOXER / CLAMS

.00

.00

35,000.00

35,000.00

.0

203-80-5881

SNOW BLADE FOR LOADER

.00

.00

40,000.00

40,000.00

.0

203-80-5884

STREET REHABILITATION

.00

.00

750,000.00

750,000.00

.0

203-80-5997

CLEVELAND AVE IMP. - DESIGN

.00

121,188.28

257,341.00

136,152.72

47.1

TOTAL CAPITAL OUTLAY

332,718.03

972,423.56

7,557,385.00

6,584,961.44

12.9

TOTAL FUND EXPENDITURES

402,377.56

1,502,065.93

9,104,644.00

7,602,578.07

16.5

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:01PM

PAGE: 11

Page 196 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
STREET FUND
PERIOD ACTUAL
NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

138,978.19)

YTD ACTUAL
(

58 % OF THE FISCAL YEAR HAS ELAPSED

347,741.38)

BUDGET
(

UNEXPENDED

3,791,772.00)

(

3,444,030.62)

09/08/2026

02:01PM

PCNT
(

9.2)

PAGE: 12

Page 197 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CONTRIBUTED CAPITAL
204-02-3444

BP RAW WATER FEE

.00

508,810.00

1,253,837.00

745,027.00

40.6

204-02-3446

TAP FEES

.00

255,392.00

407,349.00

151,957.00

62.7

TOTAL CONTRIBUTED CAPITAL

.00

764,202.00

1,661,186.00

896,984.00

46.0

OPERATING REVENUE
204-03-3441

WATER SALES

613,249.65

2,825,704.23

4,925,000.00

2,099,295.77

57.4

204-03-3442

MUNICIPAL UTILITIES FEES

12,369.48

72,721.04

75,600.00

2,878.96

96.2

204-03-3443

HYDRANT WATER SALES

3,109.21

6,367.21

.00

204-03-3445

RAW WATER LEASES

.00

.00

2,000.00

204-03-3447

BULK WATER SALES

10,616.75

41,245.22

26,250.00

204-03-3448

WATER METER FEE

.00

2,250.00

.00

639,345.09

2,948,287.70

5,028,850.00

18,445.99

125,186.12

177,188.00

503.08

503.08

.00

.00

.00

18,949.07

LAND USE FEES
TOTAL OTHER FINANCING SOURCES

TOTAL OPERATING REVENUE

(

6,367.21)

.0

2,000.00

.0

(

14,995.22)

157.1

(

2,250.00)

.0

2,080,562.30

58.6

52,001.88

70.7

NON-OPERATING REVENUE
204-04-3610

INVESTMENT EARNINGS

204-04-3690

MISCELLANEOUS REVENUE

204-04-3910

SALE OF ASSETS
TOTAL NON-OPERATING REVENUE

(

503.08)

.0

750.00

750.00

.0

125,689.20

177,938.00

52,248.80

70.6

.00

610.00

.00

(

610.00)

.0

.00

610.00

.00

(

610.00)

.0

658,294.16

3,838,788.90

6,867,974.00

3,029,185.10

55.9

OTHER FINANCING SOURCES
204-05-3420

TOTAL FUND REVENUE

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:01PM

PAGE: 13

Page 198 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

OPERATING
204-34-5100

WAGES & SALARIES

43,180.22

321,472.56

570,246.00

248,773.44

204-34-5102

BENEFITS

12,637.50

119,865.44

220,218.00

100,352.56

54.4

204-34-5110

ON-CALL STIPEND

1,000.00

7,000.00

11,800.00

4,800.00

59.3

204-34-5221

CHEMICALS

16,916.58

129,097.73

225,000.00

95,902.27

57.4

204-34-5227

PROPANE

.00

40,897.91

60,000.00

19,102.09

68.2

204-34-5229

PERMIT AND PROGRAM FEES

2,480.94

2,480.94

3,000.00

519.06

82.7

204-34-5231

FUEL, OIL & GREASE

765.03

7,190.70

10,000.00

2,809.30

71.9

204-34-5233

R&M- MACHINERY & EQUIP. PARTS

612.72

6,749.50

19,600.00

12,850.50

34.4

204-34-5241

SHOP SUPPLIES

169.78

965.32

2,500.00

1,534.68

38.6

204-34-5321

UTILITY BILLING PRINTING

1,614.85

10,859.18

30,049.00

204-34-5334

WATER TESTING

2,339.50

23,621.70

20,000.00

(

56.4

19,189.82

36.1

3,621.70)

118.1

204-34-5339

ON-LINE UTILITY BILL PAY-FEES

3,615.20

22,520.09

37,890.00

15,369.91

59.4

204-34-5341

ELECTRICITY

12,926.78

88,735.05

142,710.00

53,974.95

62.2

204-34-5345

TELEPHONE SERVICE

204-34-5352

WATER RESOURCE LEGAL SERVICES

204-34-5353

WATER EFFICIENCY PROGRAM

204-34-5356

PROFESSIONAL SERVICES

204-34-5363

R&M COMPUTER EQUIPMENT

204-34-5370

SAFETY WORKWEAR & EQUIPMENT

204-34-5380

PROFESSIONAL DEVELOPMENT

204-34-5381

MILEAGE REIMBURSEMENT

204-34-5384

INTERNET SERVICE

204-34-5398

TRASH

204-34-5422

SMALL TOOLS

.00

(

459.50

55.42)

800.00

855.42

14,076.00

25,000.00

10,924.00

(

56.3

6.9)
30.3

.00

4,545.83

15,000.00

10,454.17

3,502.50

20,909.06

45,000.00

24,090.94

46.5

.00

8,109.29

7,000.00

1,109.29)

115.9

(

.00

2,177.10

8,000.00

5,822.90

27.2

1,539.93

5,781.32

12,000.00

6,218.68

48.2

.00

.00

100.00

100.00

.0

194.85

1,363.95

1,400.00

36.05

97.4

83.85

796.95

1,330.00

533.05

59.9

2,410.22

4,931.37

8,000.00

3,068.63

61.6
47.6

204-34-5423

CONSTRUCTION MATERIAL

.00

3,806.71

8,000.00

4,193.29

204-34-5430

DISTRIBUTION SYS EMR REPAIR

.00

.00

20,000.00

20,000.00

.0

204-34-5432

R&M NANO & WELLS

69.06

9,592.89

15,000.00

5,407.11

64.0

204-34-5433

R&M PLANT

204-34-5434

R&M DISTRIBUTION

(

8,891.19)

40,402.24

60,000.00

19,597.76

67.3

4,910.30

13,995.97

60,000.00

46,004.03

23.3

204-34-5437

R&M SCADA

.00

5,640.00

30,000.00

24,360.00

18.8

204-34-5440

SLUDGE REMOVAL

.00

2,234.00

10,000.00

7,766.00

22.3

204-34-5455

LAB SUPPLIES

272.52

4,912.57

12,000.00

7,087.43

40.9

204-34-5513

INSURANCE DEDUCTIBLE

.00

5,000.00

5,000.00

.00

100.0

204-34-5533

EQUIPMENT RENTAL

.00

.00

2,500.00

2,500.00

.0

204-34-5579

SOFTWARE SUBSCRIPTIONS

.00

14,434.52

15,000.00

565.48

96.2

204-34-5593

NPIC WATER LEASE AGREEMENT

.00

10,759.00

1,500,000.00

1,489,241.00

.7

204-34-5597

RAW WATER FEES AND ASSESSMENTS

.00

17,183.00

20,000.00

2,817.00

85.9

204-34-5903

WATER METERS - NEW HOMES

39.4

204-34-5941

SAFETY & FIRST AID KITS

204-34-5969

LAB EQUIPMENT

.00

5,520.00

14,000.00

8,480.00

102.99

1,094.89

3,000.00

1,905.11

36.5

2,349.75

5,970.21

25,000.00

19,029.79

23.9

105,263.38

984,637.57

3,276,143.00

2,291,505.43

30.1

TRANSFER TO GENERAL FUND

.00

.00

496,797.00

496,797.00

.0

TOTAL TRANSFER

.00

.00

496,797.00

496,797.00

.0

TOTAL OPERATING

TRANSFER
204-56-5000

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:02PM

PAGE: 14

Page 199 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CAPITAL OUTLAY
204-80-5013

ADVANCED METERING INFRASTRUCTU

522,757.05

522,757.05

1,300,000.00

777,242.95

204-80-5035

WATER SOURCE DEVELOPMENT PLAN

.00

.00

17,655.00

17,655.00

.0

204-80-5065

WTP ADMIN & LAB EXP. - DESIGN

36,280.00

132,845.00

132,845.00

.00

100.0

12,555.88

12,555.88

900,000.00

887,444.12

1.4

.00

.00

325,000.00

325,000.00

.0

191,923.00

200,155.00

222,055.00

21,900.00

90.1
47.8

204-80-5066

WTP ADMIN & LAB EXP.-CONSTRUCT

204-80-5067

WATER PUMP STATION SWITCH

204-80-5069

FLUORIDE/CAUSTIC INJ AUTOMATIO

40.2

204-80-5070

ALT. WATER SOURCE & PLANNING

135.00

35,816.50

75,000.00

39,183.50

204-80-5716

FLOW METER - 1 MG TANK

.00

.00

30,000.00

30,000.00

.0

204-80-5719

DISTRIB SYSTEM IMPROV MASTER

.00

47,349.91

55,000.00

7,650.09

86.1

204-80-5853

UTV W/ PLOW

204-80-5886

WILSON WELLHOUSES IMPROVEMENTS

.00

30,691.11

32,000.00

1,308.89

95.9

10,634.99

10,634.99

15,000.00

4,365.01

204-80-6013

70.9

RAW WATER PURCHASE

.00

.00

1,000,000.00

1,000,000.00

.0

TOTAL CAPITAL OUTLAY

774,285.92

992,805.44

4,104,555.00

3,111,749.56

24.2

DEBT SERVICE
204-90-5630

D19AX116 LOAN PRINCIPAL (WTP)

.00

564,892.50

1,129,785.00

564,892.50

50.0

204-90-5631

D19AX116 LOAN INTEREST (WTP)

.00

96,083.12

192,166.00

96,082.88

50.0

TOTAL DEBT SERVICE

.00

660,975.62

1,321,951.00

660,975.38

50.0

879,549.30

2,638,418.63

9,199,446.00

6,561,027.37

28.7

221,255.14)

1,200,370.27

3,531,842.27)

51.5

TOTAL FUND EXPENDITURES

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

58 % OF THE FISCAL YEAR HAS ELAPSED

(

2,331,472.00)

(

09/08/2026

02:02PM

PAGE: 15

Page 200 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
SEWER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CONTRIBUTED CAPITAL
205-02-3350

DEVELOPER SEWER FEE ESCROW

.00

7,630.00

18,312.00

10,682.00

41.7

205-02-3446

TAP FEES

.00

286,830.00

379,126.00

92,296.00

75.7

TOTAL CONTRIBUTED CAPITAL

.00

294,460.00

397,438.00

102,978.00

74.1

SEWER USER FEES

266,978.30

1,695,218.30

2,653,716.00

958,497.70

63.9

TOTAL OPERATING REVENUE

266,978.30

1,695,218.30

2,653,716.00

958,497.70

63.9

OPERATING REVENUE
205-03-3445

NON-OPERATING REVENUE
205-04-3610

INVESTMENT EARNINGS

16,312.97

110,710.02

202,980.00

92,269.98

54.5

205-04-3650

BOND/LOAN PROCEEDS

.00

75,913.00

172,000.00

96,087.00

44.1

205-04-3690

MISCELLANEOUS REVENUE

.00

503.08

.00

503.08)

.0

16,312.97

187,126.10

374,980.00

187,853.90

49.9

LAND USE FEES

.00

928.50

.00

(

928.50)

.0

TOTAL SOURCE 05

.00

928.50

.00

(

928.50)

.0

283,291.27

2,177,732.90

3,426,134.00

1,248,401.10

63.6

TOTAL NON-OPERATING REVENUE

(

SOURCE 05
205-05-3420

TOTAL FUND REVENUE

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:02PM

PAGE: 16

Page 201 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
SEWER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

OPERATING
205-34-5100

WAGES & SALARIES

33,266.41

285,762.52

539,082.00

253,319.48

53.0

205-34-5102

BENEFITS

8,551.11

101,831.05

211,038.00

109,206.95

48.3

205-34-5110

ON-CALL STIPEND

205-34-5221

CHEMICALS

800.00

6,400.00

11,800.00

5,400.00

54.2

.00

12,538.79

65,000.00

52,461.21

19.3

205-34-5228

PERMIT AND PROGRAM FEES

143.76

489.11

5,000.00

4,510.89

9.8

205-34-5231

FUEL, OIL & GREASE

654.07

7,471.97

10,000.00

2,528.03

74.7

205-34-5233

R&M- MACHINERY & EQUIP. PARTS

824.20

4,242.17

35,000.00

30,757.83

12.1

205-34-5241

SHOP SUPPLIES

428.02

939.93

1,500.00

560.07

62.7

205-34-5321

UTILITY BILLING PRINTING

1,139.90

7,665.32

20,545.00

12,879.68

37.3

205-34-5339

ON-LINE UTILITY BILL PAY FEES

2,551.90

15,897.07

26,863.00

10,965.93

59.2

205-34-5341

ELECTRICITY

20,579.66

138,274.40

235,683.00

97,408.60

58.7

205-34-5342

WATER

248.93

3,285.86

4,032.00

746.14

81.5

205-34-5344

NATURAL GAS

311.79

19,586.12

60,000.00

40,413.88

32.6

205-34-5345

TELEPHONE SERVICE

.00

170.95

2,100.00

1,929.05

8.1

205-34-5356

PROFESSIONAL SERVICES

27.57

9,510.78

20,000.00

10,489.22

47.6

205-34-5363

R&M COMPUTER EQUIPMENT

.00

1,988.96

8,000.00

6,011.04

24.9

205-34-5370

SAFETY WORKWEAR & EQUIPMENT

.00

2,006.27

10,000.00

7,993.73

20.1

205-34-5380

PROFESSIONAL DEVELOPMENT

104.00

8,121.87

6,500.00

1,621.87)

125.0

205-34-5381

MILEAGE REIMBURSEMENT

205-34-5384

INTERNET SERVICE

205-34-5398

TRASH

205-34-5422

SMALL TOOLS

(

.00

.00

100.00

100.00

.0

184.90

1,393.40

8,000.00

6,606.60

17.4

361.20

2,408.00

3,620.00

1,212.00

66.5

1,426.46

5,491.78

7,500.00

2,008.22

73.2

205-34-5423

CONSTRUCTION MATERIAL

.00

.00

1,000.00

1,000.00

.0

205-34-5431

R&M PUMPS

.00

453.59

25,000.00

24,546.41

1.8

205-34-5432

R&M SCADA

.00

3,475.09

18,000.00

14,524.91

19.3

205-34-5433

R&M PLANT

3,171.01

29,044.73

40,000.00

10,955.27

72.6

192.85

4,027.35

15,000.00

10,972.65

26.9

.00

.00

15,000.00

15,000.00

.0

753.00

26,147.00

50,000.00

23,853.00

52.3
35.8

205-34-5434

R&M COLLECTIONS

205-34-5436

COLLECTION SYS EMR REPAIR

205-34-5440

SLUDGE DISPOSAL

205-34-5455

LAB SUPPLIES

.00

2,681.93

7,500.00

4,818.07

205-34-5513

INSURANCE DEDUCTIBLE

.00

.00

5,000.00

5,000.00

.0

205-34-5533

EQUIPMENT RENTAL

427.01

427.01

3,000.00

2,572.99

14.2

205-34-5554

SEWER TESTING

1,833.80

16,970.90

40,000.00

205-34-5579

SOFTWARE SUBSCRIPTIONS & SUPP.

.00

49,030.35

45,000.00

205-34-5941

SAFETY & FIRST AID KITS

205-34-5969

LAB EQUIPMENT

(

23,029.10

42.4

4,030.35)

109.0

272.52

1,298.28

4,500.00

3,201.72

28.9

.00

1,011.28

5,000.00

3,988.72

20.2

78,254.07

770,043.83

1,565,363.00

795,319.17

49.2

TRANSFER TO GENERAL FUND

.00

.00

465,336.00

465,336.00

.0

TOTAL TRANSFERS - OUT

.00

.00

465,336.00

465,336.00

.0

TOTAL OPERATING

TRANSFERS - OUT
205-56-5000

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:02PM

PAGE: 17

Page 202 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
SEWER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CAPITAL OUTLAY
205-80-5089

VIEWPOINT LIFT STATION

.00

.00

137,500.00

137,500.00

.0

205-80-5719

SEWER OVERSIZING SAGE 2ND

.00

20,601.00

20,601.00

.00

100.0

205-80-5927

WRF EXPANSION - CONSTRUCTION

.00

273,819.02

912,000.00

638,180.98

30.0

TOTAL CAPITAL OUTLAY

.00

294,420.02

1,070,101.00

775,680.98

27.5

DEBT SERVICE
205-90-5618

W22AX116 LOAN PRINCIPAL (WRF)

.00

500,283.50

1,000,567.00

500,283.50

50.0

205-90-5619

W22AX116 LOAN INTEREST (WRF)

.00

671,990.02

1,343,980.00

671,989.98

50.0

205-90-5621

W22F467 LOAN PRINCIPAL (WRF)

.00

42,064.62

84,445.00

42,380.38

49.8

205-90-5622

W22F467 LOAN INTEREST (WRF)

.00

20,907.74

41,500.00

20,592.26

50.4

TOTAL DEBT SERVICE

.00

1,235,245.88

2,470,492.00

1,235,246.12

50.0

TOTAL FUND EXPENDITURES

78,254.07

2,299,709.73

5,571,292.00

3,271,582.27

41.3

NET REVENUE OVER EXPENDITURES

205,037.20

FOR ADMINISTRATION USE ONLY

(

58 % OF THE FISCAL YEAR HAS ELAPSED

121,976.83)

(

2,145,158.00)

(

2,023,181.17)

09/08/2026

02:02PM

(

5.7)

PAGE: 18

Page 203 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
DRAINAGE FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CONTRIBUTED CAPITAL
207-02-3451

TOW STRM DRN BP IMPACT

.00

12,000.00

15,200.00

3,200.00

79.0

207-02-3453

AUTH STORM DRN BP IMPACT

.00

13,200.00

16,720.00

3,520.00

79.0

TOTAL CONTRIBUTED CAPITAL

.00

25,200.00

31,920.00

6,720.00

79.0

OPERATING REVENUE
207-03-3449

TOW STORM DRAIN UTILITY FEES

29,280.11

187,806.95

276,000.00

88,193.05

68.1

207-03-3452

AUTH STORM DRAIN UTILITY FEES

36,114.35

252,603.52

420,000.00

167,396.48

60.1

TOTAL OPERATING REVENUE

65,394.46

440,410.47

696,000.00

255,589.53

63.3

LAND USE FEES

.00

680.00

.00

(

680.00)

.0

TOTAL FEES FOR SERVICE

.00

680.00

.00

(

680.00)

.0

FEES FOR SERVICE
207-05-3420

MISCELLANEOUS REVENUE
207-08-3364

GRANT

.00

.00

1,349,462.00

1,349,462.00

.0

207-08-3610

INVESTMENT EARNINGS

3,701.76

25,122.54

57,482.00

32,359.46

43.7

TOTAL MISCELLANEOUS REVENUE

3,701.76

25,122.54

1,406,944.00

1,381,821.46

1.8

TOTAL FUND REVENUE

69,096.22

491,413.01

2,134,864.00

1,643,450.99

23.0

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:02PM

PAGE: 19

Page 204 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
DRAINAGE FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

OPERATING
207-34-5231

FUEL, OIL & GREASE

.00

.00

3,500.00

3,500.00

207-34-5233

R&M- MACHINERY & EQUIP. PARTS

.00

.00

10,000.00

10,000.00

.0
.0

207-34-5321

UTILITY BILLING PRINTING

411.63

2,768.03

7,420.00

4,651.97

37.3
59.2

207-34-5339

ON-LINE UTILITY BILL PAY-FEE

921.53

5,740.65

9,705.00

3,964.35

207-34-5341

ELECTRICITY

111.56

369.93

578.00

208.07

64.0

207-34-5356

PROFESSIONAL SERVICES

8.19

2,506.99

20,000.00

17,493.01

12.5

207-34-5459

R&M DRAINAGE FACILITIES

.00

302.00

30,000.00

29,698.00

1.0

207-34-5522

AUTHORITY UTILITIES PAYMENTS

.00

428,536.21

426,441.00

(

2,095.21)

100.5

(

207-34-5524

AUTHORITY IMPACT FEES

.00

33,440.33

17,545.00

15,895.33)

190.6

207-34-5533

EQUIPMENT RENTAL

.00

.00

1,500.00

1,500.00

.0

TOTAL OPERATING

1,452.91

473,664.14

526,689.00

53,024.86

89.9

TRANSFER TO GENERAL FUND

.00

.00

134,267.00

134,267.00

.0

TOTAL TRANSFERS - OUT

.00

.00

134,267.00

134,267.00

.0

TRANSFERS - OUT
207-56-5000

CAPITAL OUTLAY
207-80-4065

B-DAMS IMPROVEMENT

.00

93,534.00

93,534.00

.00

100.0

207-80-5028

OUTFALL FOR CLEVELAND AVE IMP

.00

.00

1,505,045.00

1,505,045.00

.0

207-80-5125

REGIONAL DRAINAGE IMPROVEMENTS

.00

.00

475,000.00

475,000.00

.0

207-80-5126

STORM DRAIN & PAN REPLACEMENT

.00

.00

61,500.00

61,500.00

.0

207-80-5884

STREET REHABILITATION

.00

.00

90,000.00

90,000.00

.0

TOTAL CAPITAL OUTLAY

.00

93,534.00

2,225,079.00

2,131,545.00

4.2

TOTAL FUND EXPENDITURES

1,452.91

567,198.14

2,886,035.00

2,318,836.86

19.7

NET REVENUE OVER EXPENDITURES

67,643.31

675,385.87)

( 10.1)

FOR ADMINISTRATION USE ONLY

(

58 % OF THE FISCAL YEAR HAS ELAPSED

75,785.13)

(

751,171.00)

(

09/08/2026

02:02PM

PAGE: 20

Page 205 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
CONSERVATION TRUST FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

MISCELLANEOUS REVENUE
209-08-3610

INVESTMENT EARNINGS

209-08-3701

LOTTERY RECEIPTS

2,769.92

19,891.18

32,876.00

12,984.82

60.5

.00

113,722.17

360,000.00

246,277.83

31.6

TOTAL MISCELLANEOUS REVENUE

2,769.92

133,613.35

392,876.00

259,262.65

34.0

TOTAL FUND REVENUE

2,769.92

133,613.35

392,876.00

259,262.65

34.0

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:02PM

PAGE: 21

Page 206 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
CONSERVATION TRUST FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

ADMINISTRATIVE
209-15-5936

TRANSFER TO PARK FUND

.00

239,399.60

.00

(

239,399.60)

.0

TOTAL ADMINISTRATIVE

.00

239,399.60

.00

(

239,399.60)

.0

TOTAL FUND EXPENDITURES

.00

239,399.60

.00

(

239,399.60)

.0

105,786.25)

392,876.00

498,662.25

( 26.9)

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

2,769.92

(

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:02PM

PAGE: 22

Page 207 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
PARK FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

TAX REVENUE
210-01-3130

SALES TAX

54,895.42

357,193.04

635,572.00

278,378.96

210-01-3140

USE TAX BUILDING MATERIALS

1,352.47

22,962.85

45,000.00

22,037.15

56.2
51.0

210-01-3315

MOTOR VEHICLE USE TAX

16,840.50

89,751.41

143,724.00

53,972.59

62.5

210-01-3700

OPEN SPACE SALES TAX

38,596.49

244,343.39

405,000.00

160,656.61

60.3

TOTAL TAX REVENUE

111,684.88

714,250.69

1,229,296.00

515,045.31

58.1

BUILDING PERMITS
210-02-3381

TRAIL IMPACT FEE

.00

13,500.00

17,100.00

3,600.00

79.0

210-02-3620

BP PARK IMPACT FEE

.00

30,000.00

38,000.00

8,000.00

79.0

TOTAL BUILDING PERMITS

.00

43,500.00

55,100.00

11,600.00

79.0

RECREATION PROGRAM FEES
210-05-3174

FIELD & BUILDING RENTALS

810.00

5,690.00

6,000.00

310.00

94.8

210-05-3175

RECREATION FEES

18,156.57

73,021.45

118,374.00

45,352.55

61.7

210-05-3177

BATTING CAGES FEES/SALES

1,051.01

3,279.01

2,000.00

1,279.01)

164.0

210-05-3178

CARD PROCESSING FEE RECOVERY

303.81

1,777.69

2,000.00

222.31

88.9

TOTAL RECREATION PROGRAM FEES

20,321.39

83,768.15

128,374.00

44,605.85

65.3

(

MISCELLANEOUS REVENUE
210-08-3190

WCP VETERANS MEMORIAL PLAZA

210-08-3610

INVESTMENT EARNINGS

35.00

145.50

.00

9,849.75

66,541.12

120,198.00

(

.0
55.4

210-08-3690

MISCELLANEOUS REVENUE

.00

4,500.00

.00

4,500.00)

.0

210-08-3910

SALE OF ASSETS

.00

1.00

1,000.00

999.00

.1

210-08-3913

PARKS & REC SPONSORSHIPS

.00

200.00

500.00

300.00

40.0

9,884.75

71,387.62

121,698.00

50,310.38

58.7

TRANSFERS FROM CTF

.00

239,399.60

.00

(

239,399.60)

.0

TOTAL TRANSFERS

.00

239,399.60

.00

(

239,399.60)

.0

141,891.02

1,152,306.06

1,534,468.00

382,161.94

75.1

TOTAL MISCELLANEOUS REVENUE

(

145.50)
53,656.88

TRANSFERS
210-09-3800

TOTAL FUND REVENUE

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:02PM

PAGE: 23

Page 208 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
PARK FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

OPERATING
210-34-5100

WAGES & SALARIES

26,715.63

179,577.71

297,237.00

117,659.29

60.4

210-34-5101

SEASONALS - PARKS & REC

10,639.58

51,442.07

118,000.00

66,557.93

43.6

8,571.13

76,379.08

125,574.00

49,194.92

60.8

400.00

3,400.00

5,200.00

1,800.00

65.4

210-34-5102

BENEFITS

210-34-5110

ON-CALL STIPEND

210-34-5111

VANDALISM

.00

743.43

10,000.00

9,256.57

7.4

210-34-5112

HORTICULTURE

.00

131.22

3,000.00

2,868.78

4.4

210-34-5221

POND CHEMICALS

391.80

783.60

3,100.00

2,316.40

25.3

210-34-5231

FUEL, OIL & GREASE

2,336.94

11,058.66

15,000.00

3,941.34

73.7
43.0

210-34-5233

R&M- MACHINERY & EQUIP. PARTS

5,342.63

10,317.49

24,000.00

13,682.51

210-34-5237

IRRIG. SYS. SUPPLIES/REPAIRS

4,743.15

24,744.74

41,000.00

16,255.26

60.4

210-34-5239

WELLS & WELL HOUSES

1,770.93

4,720.93

10,000.00

5,279.07

47.2

210-34-5241

SHOP SUPPLIES

210-34-5251

TREE CARE

66.43

66.43

2,000.00

1,933.57

3.3

.00

24,300.00

45,000.00

20,700.00

54.0

3,198.62)

110.0

45.89

97.1

210-34-5254

R&M PARKS & PLAYGROUND

19,636.22

35,198.62

32,000.00

210-34-5256

SPLASH PAD CHEMICALS

505.36

1,554.11

1,600.00

210-34-5329

HOA FEES

86.00

2,423.00

.00

210-34-5341

IRRIGATION ELECTRICITY

395.94

5,026.81

210-34-5342

WATER

9,967.73

210-34-5343

SEWER

765.35

210-34-5344

NATURAL GAS

(

2,423.00)

.0

7,000.00

1,973.19

71.8

22,642.70

40,000.00

17,357.30

56.6

1,511.75

1,800.00

288.25

84.0

80.42

2,008.19

4,500.00

2,491.81

44.6

317.96

2,091.85

3,500.00

1,408.15

59.8

.00

85.00

.00

210-34-5346

STORM DRAINAGE

210-34-5356

PROFESSIONAL SERVICES

210-34-5365

TOILET RENTAL

2,550.00

17,850.00

(

(

85.00)

.0

30,750.00

12,900.00

58.1
57.0

210-34-5366

SERVICES - PARKS & LAWN CARE

14,261.50

28,501.50

50,000.00

21,498.50

210-34-5370

SAFETY WORKWEAR & EQUIPMENT

.00

155.00

1,500.00

1,345.00

10.3

210-34-5372

UNIFORMS

.00

406.04

2,750.00

2,343.96

14.8

210-34-5380

PROFESSIONAL DEVELOPMENT

174.00

1,348.75

5,500.00

4,151.25

24.5

210-34-5381

MILEAGE REIMBURSEMENT

.00

.00

100.00

100.00

.0

210-34-5397

WEED CONTROL

.00

.00

600.00

600.00

.0

210-34-5422

SMALL TOOLS

.00

11,430.41

11,000.00

430.41)

103.9

210-34-5423

SAND, GRAVEL, MULCH, SEED

.00

8,697.50

11,000.00

2,302.50

79.1

210-34-5513

INSURANCE DEDUCTIBLE

.00

.00

5,000.00

5,000.00

.0

210-34-5533

EQUIPMENT RENTAL

.00

825.29

3,000.00

2,174.71

27.5

210-34-5941

SAFETY & FIRST AID KITS

210-34-5942

MINOR PARK IMPROVEMENTS
TOTAL OPERATING

FOR ADMINISTRATION USE ONLY

(

257.86

1,660.38

4,000.00

2,339.62

41.5

8,937.60

27,399.51

65,000.00

37,600.49

42.2

118,914.16

558,481.77

979,711.00

421,229.23

57.0

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:02PM

PAGE: 24

Page 209 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
PARK FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

RECREATION
210-51-5100

WAGES & SALARIES

19,047.70

160,493.64

293,687.00

133,193.36

54.7

210-51-5102

BENEFITS

5,485.36

63,114.55

118,878.00

55,763.45

53.1

210-51-5110

ON-CALL STIPEND

200.00

2,400.00

5,200.00

2,800.00

46.2

210-51-5130

START SMART BASEBALL

.00

.00

1,000.00

1,000.00

.0

210-51-5131

START SMART BASKETBALL

.00

.00

750.00

750.00

.0

210-51-5132

START SMART FLAG FOOTBALL

.00

.00

1,050.00

1,050.00

.0

210-51-5133

START SMART SOCCER

.00

.00

2,000.00

2,000.00

.0

210-51-5135

YOUTH SPORTS APPAREL

.00

5,056.21

5,300.00

243.79

95.4
57.7

210-51-5140

YOUTH SOCCER

.00

2,019.95

3,500.00

1,480.05

210-51-5142

YOUTH FOOTBALL

9.99

29.98

1,500.00

1,470.02

2.0

210-51-5144

YOUTH BASEBALL

855.45

1,432.35

8,000.00

6,567.65

17.9
19.5

210-51-5145

YOUTH SOFTBALL

1,378.14

1,557.69

8,000.00

6,442.31

210-51-5146

YOUTH BASKETBALL

.00

.00

1,050.00

1,050.00

.0

210-51-5148

YOUTH VOLLEYBALL

.00

179.80

3,000.00

2,820.20

6.0

210-51-5149

YOUTH TENNIS

.00

.00

600.00

600.00

.0

210-51-5155

EXTERNAL PROGRAMMING SUBSIDY

.00

405.00

4,000.00

3,595.00

10.1
.0

210-51-5156

SENIOR PROGRAMS

.00

.00

2,000.00

2,000.00

210-51-5157

ADULT BASKETBALL

.00

.00

800.00

800.00

.0

210-51-5158

ADULT KICKBALL

.00

.00

500.00

500.00

.0

210-51-5161

ADULT TENNIS

.00

.00

500.00

500.00

.0

210-51-5162

ADULT SOFTBALL

.00

171.86

4,500.00

4,328.14

3.8

210-51-5164

ADULT VOLLEYBALL

.00

330.47

1,000.00

669.53

33.1

210-51-5165

NCSO REFEREES ADMIN FEE

625.00

4,375.00

8,000.00

3,625.00

54.7

210-51-5166

INSTRUCTOR/OFFICIAL FEES

1,170.00

9,502.00

30,000.00

20,498.00

31.7

210-51-5168

COMPUTER EQUIP./SOFTWARE

1,728.07

11,954.93

18,000.00

6,045.07

66.4

210-51-5181

REC. PROG. SUPPLIES/EXP.

1,019.98

8,458.68

16,000.00

7,541.32

52.9

210-51-5183

BATTING CAGES - MAINT. & OPER.

517.00

4,778.49

11,000.00

6,221.51

43.4

210-51-5185

BALL FIELD/CAGE ELECTRICITY

3,889.12

16,256.26

20,000.00

3,743.74

81.3

210-51-5186

INFIELD MIX

2,770.20

2,770.20

10,000.00

7,229.80

27.7

210-51-5190

YOGA CLASSES

.00

.00

500.00

500.00

.0

210-51-5193

ZUMBA CLASSES

.00

.00

500.00

500.00

.0

210-51-5223

OPERATING SUPPLIES

210-51-5335

DUES & SUBSCRIPTIONS

387.84

458.81

2,000.00

1,541.19

22.9

.00

1,775.00

3,000.00

1,225.00

59.2

210-51-5372

STAFF UNIFORMS

.00

.00

3,250.00

3,250.00

.0

210-51-5380

PROFESSIONAL DEVELOPMENT

.00

99.80

5,000.00

4,900.20

2.0

210-51-5392

GYM RENTAL

210-51-5401

MARKETING SERVICES

.00

7,539.75

14,000.00

6,460.25

53.9

125.00

7,164.72

11,000.00

3,835.28

65.1

210-51-5513

INSURANCE DEDUCTIBLE

.00

.00

5,000.00

5,000.00

.0

39,208.85

312,325.14

624,065.00

311,739.86

50.1

TRANSFER TO GENERAL FUND

.00

.00

256,480.00

256,480.00

.0

TOTAL TRANSFERS - OUT

.00

.00

256,480.00

256,480.00

.0

TOTAL RECREATION

TRANSFERS - OUT
210-56-5000

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:02PM

PAGE: 25

Page 210 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
PARK FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CAPITAL OUTLAY
210-80-5465

MOWER REPLACEMENT

.00

29,638.00

30,000.00

362.00

210-80-5721

PARKS MASTER PLAN

.00

124,658.00

149,054.00

24,396.00

83.6

210-80-5730

CENTENNIAL PARK EXPANSIONS

1,397.00

328,454.10

450,000.00

121,545.90

73.0

210-80-5853

UTV REPLACEMENT

.00

54,731.10

55,000.00

268.90

99.5

210-80-5950

PAVE EXISTING TRAILS

.00

5,010.25

10,000.00

4,989.75

50.1

1,397.00

542,491.45

694,054.00

151,562.55

78.2

159,520.01

1,413,298.36

2,554,310.00

1,141,011.64

55.3

758,849.70)

( 25.6)

TOTAL CAPITAL OUTLAY

TOTAL FUND EXPENDITURES

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

17,628.99)

(

58 % OF THE FISCAL YEAR HAS ELAPSED

260,992.30)

(

1,019,842.00)

(

09/08/2026

02:02PM

98.8

PAGE: 26

Page 211 of 218

TOWN OF WELLINGTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
LIBRARY TRUST FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

BUILDING PERMITS
255-02-3372

LIBRARY IMPACT FEES

.00

7,500.00

9,500.00

2,000.00

79.0

TOTAL BUILDING PERMITS

.00

7,500.00

9,500.00

2,000.00

79.0

INVESTMENT EARNINGS - LIBRARY

1,638.56

11,120.24

.00

(

11,120.24)

.0

TOTAL MISCELLANEOUS REVENUE

1,638.56

11,120.24

.00

(

11,120.24)

.0

TOTAL FUND REVENUE

1,638.56

18,620.24

9,500.00

(

9,120.24)

196.0

02:02PM

PAGE: 27

MISCELLANEOUS REVENUE
255-08-3355

FOR ADMINISTRATION USE ONLY

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

Page 212 of 218

TOWN OF WELLINGTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JULY 31, 2026
LIBRARY TRUST FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

TRANSFERS-OUT
255-56-5739

TRANSFER TO GENERAL FUND

25,332.83

25,332.83

.00

(

25,332.83)

.0

TOTAL TRANSFERS-OUT

25,332.83

25,332.83

.00

(

25,332.83)

.0

TOTAL FUND EXPENDITURES

25,332.83

25,332.83

.00

(

25,332.83)

.0

6,712.59)

9,500.00

16,212.59

( 70.7)

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

23,694.27)

(

58 % OF THE FISCAL YEAR HAS ELAPSED

09/08/2026

02:02PM

PAGE: 28

Page 213 of 218

Board of Trustees Meeting
Date:
Subject:

September 22, 2026
Report of Expenses — July 2026

EXECUTIVE SUMMARY
Attached is the Report of Expenses for July 2026.
BACKGROUND / DISCUSSION
The Report of Expenses for July 2026 was generated on September 8, 2026, and reflects expenses incurred
between July 1 and July 31, 2026, regardless of the fiscal period for which the expenses were recorded. The
report is intended to present a summary of operational activity for the month.
CONNECTION WITH ADOPTED MASTER PLANS
Ensure Strong Town Operations: Communicate strategically to community audiences
FISCAL IMPLICATIONS
N/A
STAFF RECOMMENDATION
Review and retain report.
MOTION RECOMMENDATION
N/A
ATTACHMENTS
1.
Report of Expenses — July 2026

Page 214 of 218

Town of Wellington

Page: 1

Check Register - Report of Expenses

Sep 08, 2026 2:04PM

07/26 (07/31/2026) to 07/26 (07/31/2026)
Report Criteria:
Journal Code.Journal code = "CD","cdc","cda"
Transaction.Amount >0
Check
Number

Payee or Description
1 Paysafe Merchant Coaches Refunds

Date

Amount

07/31/2026

200.00

74030 AMAZON

07/02/2026

2,285.51

74031 CHARLES WESLEY TUCKER/TUCKER MB LLC

07/02/2026

1,000.00

74032 CHRIS WIEDEMAN

07/02/2026

750.00

74033 THOMPSON SAFETY LLC

07/02/2026

189.98

74034 TOWN OF WELLINGTON

07/02/2026

300.00

74035 BUSINESS CARD FACTORY OF COLORADO

07/06/2026

445.11

74036 CEM SALES & SERVICE, INC.

07/06/2026

2,950.00

74037 CHRISTOPHER CONRAD

07/06/2026

700.00

74038 DIETZE AND DAVIS, PC

07/06/2026

5,251.18

74039 HERITAGE LANDSCAPE SUPPLY GROUP, INC

07/06/2026

3,054.98

74040 J-U-B ENGINEERS

07/06/2026

48,885.97

74041 LOVELAND BARRICADE, LLC

07/06/2026

643.00

74042 LOVELAND STEAM LAUNDRY

07/06/2026

62.84

74043 NORTHERN COLORADO LANDSCAPES

07/06/2026

925.00

74044 O'REILLY AUTO PARTS

07/06/2026

124.09

74045 OTOWI GROUP

07/06/2026

25,000.00

74046 POUDRE VALLEY CO-OP

07/06/2026

328.24

74047 SUNBELT RENTALS, INC.

07/06/2026

618.09

74048 TDS

07/06/2026

46.95

74049 T-MOBILE

07/06/2026

383.60

74050 ASHLEY WOODWARD

07/09/2026

250.00

74051 AIRGAS USA, LLC

07/09/2026

428.20

74052 AMAZON

07/09/2026

7,233.18

74053 ATLAS COPCO COMPRESSORS LLC

07/09/2026

4,023.20

74054 BERRY, DUNN, MCNEIL & PARKER, LLC

07/09/2026

11,516.00

74055 BUFFALO BRAND SEED

07/09/2026

4,800.00

74056 BUFFALO CREEK SUBDIVISION AT WELLINGTON

07/09/2026

1,259.34

74057 CEM SALES & SERVICE, INC.

07/09/2026

723.36

74058 COLORADO ANALYTICAL LABORATORY

07/09/2026

664.00

74059 COMCAST

07/09/2026

2,808.73

74060 Dumpster Diverz LLC

07/09/2026

2,500.00

74061 E-470

07/09/2026

113.10

74062 Employers Council

07/09/2026

96.00

74063 E-Z POUR READY MIX

07/09/2026

630.00

74064 FOLEY

07/09/2026

99.00

74065 FUZION FIELD SERVICES LLC

07/09/2026

2,550.00

74066 GENERAL AIR SERVICE AND SUPPLY

07/09/2026

7,476.84

74067 GRAINGER

07/09/2026

310.14

74068 GUIRY'S INC

07/09/2026

2,014.10

74069 Harvest Village Single-Family Homeowners

07/09/2026

86.00

74070 INVENTIVE EXPLORERS LLC

07/09/2026

470.00

74071 VISTABEAM INTERNET

07/09/2026

129.90

74072 JASON PASTUCH

07/09/2026

3,990.00

74073 KELLY SUPPLY COMPANY

07/09/2026

37.58

74074 KINGS 111 OF AMERICA LLC

07/09/2026

49.91

74075 L.C. SALES TAX ADMINISTRATOR

07/09/2026

7,506.05

74076 LAW OFFICE OF AVI S. ROCKLIN, LLC

07/09/2026

2,080.50

74077 MATHIAS LOCK AND KEY, INC

07/09/2026

63.00

74078 MGS INCORPORATED

07/09/2026

86.70

74079 MOSES, WITTEMYER, HARRISON & WOODRUFF

07/09/2026

182.50

74080 NOCO HUMANE

07/09/2026

3,582.17

74081 NORTHERN COLORADO SPORTS OFFICIALS

07/09/2026

1,690.00

74082 PLOWOPS, INC.

07/09/2026

222.00

74083 POLAR GAS INC

07/09/2026

1,498.19

Page 215 of 218

Town of Wellington

Page: 2

Check Register - Report of Expenses

Sep 08, 2026 2:04PM

07/26 (07/31/2026) to 07/26 (07/31/2026)
Check
Number

Payee or Description

Date

Amount

74084 PVS DX, INC

07/09/2026

74085 ROCKFAN ENTERTAINMENT

07/09/2026

12,553.85
7,141.00

74086 SAFEBUILT LLC

07/09/2026

10,683.06

74087 SAGE DISPOSAL, LLC

07/09/2026

910.45

74088 SMART DOCUMENT MANAGEMENT, LLC

07/09/2026

25.00

74089 THOMPSON SAFETY LLC

07/09/2026

309.98

74090 TOWN OF WELLINGTON

07/09/2026

6,613.20

74091 TROPHY CREATIVE LLC

07/09/2026

28.50

74092 UNCC

07/09/2026

383.95

74093 UNITED MAILING

07/09/2026

3,087.82

74094 USA TODAY MEDIA CORP fka GANNETT MEDIA

07/09/2026

79.72

74095 WAGNER EQUIPMENT CO.

07/09/2026

205.63

74096 WELD CNTY DEPT PUBLIC HEALTH ENVIRONMENT

07/09/2026

250.00

74097 Williams Scotsman, INC

07/09/2026

1,684.07

74098 LOWREY MOYER

07/13/2026

739.14

74099 AMAZON

07/14/2026

376.53

74100 BRYAN EHRLICH

07/14/2026

11,246.00

74101 CHALLENGER TEAMWEAR LLC

07/14/2026

5,056.21

74102 CINTAS

07/14/2026

135.00

74103 CITY OF FORT COLLINS

07/14/2026

4,500.00

74104 COLORADO ANALYTICAL LABORATORY

07/14/2026

796.00

74105 CORE & MAIN LP

07/14/2026

2,076.77

74106 EVERSPOT, INC

07/14/2026

4,162.50

74107 GENUINE PARTS COMPANY

07/14/2026

15.96

74108 GOBLE SAMPSON ASSOICATES INC

07/14/2026

2,603.00

74109 GOVCONNECTION, INC.

07/14/2026

17,332.60

74110 LOVELAND STEAM LAUNDRY

07/14/2026

72.27

74111 NOBLEMAN ELECTRICAL CONTRACTING, LLC

07/14/2026

347.00

74112 O'REILLY AUTO PARTS

07/14/2026

179.99

74113 PRIME CONTROLS, LP

07/14/2026

3,480.00

74114 THOMPSON SAFETY LLC

07/14/2026

229.98

74115 UNIVAR SOLUTIONS

07/14/2026

3,672.00

74116 WESTWATER RESEARCH LLC

07/14/2026

1,785.00

74117 WHITE CAP CONST. SUPPLY

07/14/2026

312.98

74118 PATTY LUNDY

07/21/2026

1,253.79

74119 ABLAO LAW LLC

07/22/2026

1,500.00

74120 ABSOLUTE GRAPHICS, INC

07/22/2026

1,064.58

74121 AED EVERYWHERE

07/22/2026

130.00

74122 ALL COPY PRODUCTS, INC.

07/22/2026

1,174.34

74123 AMAZON

07/22/2026

2,166.48

74124 ANKORED INC.

07/22/2026

19.95

74125 APi GROUP LIFE SAFETY USA LLC

07/22/2026

1,440.00

74126 BERRY, DUNN, MCNEIL & PARKER, LLC

07/22/2026

13,819.00

74127 CEM SALES & SERVICE, INC.

07/22/2026

609.58

74128 COLORADO ANALYTICAL LABORATORY

07/22/2026

857.00

74129 CONNELL RESOURCES, INC.

07/22/2026

604.80

74130 CORE & MAIN LP

07/22/2026

509,738.49

74131 CASCADE INDUSTRIES LIMITED

07/22/2026

263.83

74132 FUZION FIELD SERVICES LLC

07/22/2026

2,550.00

74133 GENERAL AIR SERVICE AND SUPPLY

07/22/2026

28.20

74134 GOVCONNECTION, INC.

07/22/2026

101.27

74135 HERITAGE LANDSCAPE SUPPLY GROUP, INC

07/22/2026

2,685.30

74136 HOLLAND & HART

07/22/2026

13,416.00

74137 INGRAM LIBRARY SERVICES

07/22/2026

2,965.12

74138 JULIA SETSUKO MISAWA-IWAI

07/22/2026

800.00

74139 LARIMER COUNTY SHERIFF

07/22/2026

567,082.02

74140 LYONS GADDIS, PC

07/22/2026

1,440.50

74141 MAC EQUIPMENT, INC

07/22/2026

1,695.35

Page 216 of 218

Town of Wellington

Page: 3

Check Register - Report of Expenses

Sep 08, 2026 2:04PM

07/26 (07/31/2026) to 07/26 (07/31/2026)
Check
Number

Payee or Description

Date

Amount

74142 McDonald Farms Enterprises

07/22/2026

3,009.00

74143 MOLTZ CONSTRUCTION, INC

07/22/2026

182,326.85

74144 ELEVATION RECREATION SERVICES LLC

07/22/2026

1,267.00

74145 NORTHERN COLORADO SPORTS OFFICIALS

07/22/2026

1,390.00

74146 O'REILLY AUTO PARTS

07/22/2026

529.77

74147 PURCELL TIRE & RUBBER COMPANY

07/22/2026

288.00

74148 ROCKFAN ENTERTAINMENT

07/22/2026

3,077.00

74149 BARTLETT TREE EXPERTS

07/22/2026

3,360.00

74150 THOMPSON SAFETY LLC

07/22/2026

379.96

74151 TIMBER LINE ELECTRIC & CONTROL CORP.

07/22/2026

1,043.63

74152 TROPHY CREATIVE LLC

07/22/2026

26.00

74153 UNIVAR SOLUTIONS

07/22/2026

13,066.17

74154 WELLINGTON CO MAIN STREET PROGRAM

07/22/2026

400.00

74155 WICKHAM TRACTOR CO

07/22/2026

1,475.66

74156 CAITLIN MORRIS

07/28/2026

284.91

74157 ELIZABETH MAGARGEL

07/28/2026

112.57

74158 MARY ANN CASTANEDA

07/28/2026

150.00

74159 ALLIANCE COMMUNICATION & TECHNOLOGIES

07/28/2026

540.00

74160 AMAZON

07/28/2026

530.08

74161 BUG CONTROL SPECIALIST, LLC

07/28/2026

250.00

74162 BUSINESS CARD FACTORY OF COLORADO

07/28/2026

61.14

74163 COLORADO ANALYTICAL LABORATORY

07/28/2026

750.00

74164 CORE & MAIN LP

07/28/2026

4,273.33

74165 FELSBURG HOLT & ULLEVIG INC

07/28/2026

10,644.90

74166 FUZION FIELD SERVICES LLC

07/28/2026

2,550.00

74167 GOVCONNECTION, INC.

07/28/2026

116.65

74168 GRAINGER

07/28/2026

367.86

74169 GUIRY'S INC

07/28/2026

263.11

74170 KINGS 111 OF AMERICA LLC

07/28/2026

49.91

74171 LIGHTFIELD ENTERPRISES INC

07/28/2026

10,273.00

74172 LOVELAND STEAM LAUNDRY

07/28/2026

22.99

74173 NORTHERN COLORADO LANDSCAPES

07/28/2026

1,125.00

74174 QSTAR TECHNOLOGY, LLC

07/28/2026

8,730.00

74175 TOWN OF WELLINGTON

07/28/2026

900.00

74176 WELLINGTON CO MAIN STREET PROGRAM

07/28/2026

4,009.00

74177 Williams Scotsman, INC

07/28/2026

1,684.07

5005844 COMCAST

07/07/2026

194.85

5005849 XCEL ENERGY

07/07/2026

3,286.02

5005850 XCEL ENERGY

07/07/2026

1,153.14

5005851 XCEL ENERGY

07/07/2026

78.73

5005852 XCEL ENERGY

07/07/2026

6,856.06

5005853 XCEL ENERGY

07/07/2026

2,401.69

5005854 XCEL ENERGY

07/07/2026

8,175.81

5005858 XCEL ENERGY

07/14/2026

1,314.73

5005860 AMERICAN HERITAGE LIFE INSURANCE COMPANY

07/10/2026

170.56

5005861 COULSON EXCAVATING COMPANY, INC

07/02/2026

237,529.45

5005862 Jive Communications Inc

07/10/2026

788.64

5005863 SPACE EXPLORATION TECHNOLOGIES CORP

07/02/2026

55.00

5005864 STANDARD INSURANCE COMPANY

07/10/2026

1,894.46

5005865 VERIZON CONNECT FLEET USA LLC

07/31/2026

606.40

5005866 AMILIA TECHNOLOGIES USA INC.

07/07/2026

571.40

5005867 CIRSA

07/07/2026

466.55

5005868 MISSION SQUARE

07/07/2026

21,633.14

5005869 PINNACOL ASSURANCE

07/21/2026

7,914.00

5005870 POUDRE VALLEY REA

07/07/2026

10,913.07

5005871 XCEL ENERGY

07/21/2026

10.72

5005872 XCEL ENERGY

07/21/2026

13.34

5005873 XCEL ENERGY

07/21/2026

1,832.80

Page 217 of 218

Town of Wellington

Page: 4

Check Register - Report of Expenses

Sep 08, 2026 2:04PM

07/26 (07/31/2026) to 07/26 (07/31/2026)
Check
Number

Payee or Description

Date

Amount

5005874 XCEL ENERGY

07/21/2026

15,880.44

5005875 XCEL ENERGY

07/21/2026

1,278.84

5005876 XPRESS SOLUTIONS INC

07/07/2026

3,508.26

5005877 Black Hills Energy

07/28/2026

812.06

5005878 PATH POINT MERCHANT SERVICES LLC

07/07/2026

4,003.53

5005879 FIRST NATIONAL BANK OMAHA - Pcard

07/25/2026

21,402.89

5005880 COLORADO EDUCATIONAL BENEFIT TRUST

07/20/2026

85,643.38

5005883 VERIZON WIRELESS

07/27/2026

2,335.01

5005884 WEX BANK

07/20/2026

7,541.20

5005885 XCEL ENERGY

07/31/2026

3,854.44

5005893 MISSION SQUARE

07/21/2026

21,943.27

5005894 XCEL ENERGY

07/29/2026

2,466.61

5005895 XCEL ENERGY

07/29/2026

Grand Totals:

9,959.18
2,143,612.22

Page 218 of 218