The Docket · Government Meeting · DKT-2026-003411

On the agenda: Garden City Board Packet 10.6.26 .pdf — data center (Oct 6)

Past ⚠ Agenda Watch Garden City, Colorado · Tuesday, October 6, 2026 — 4 days ago

About this record

The published agenda for the October 6, 2026 meeting contains: "data center". The meeting has passed. The agenda stays here as a permanent public record.

WhenTuesday, October 6, 2026
Check the agenda document for the meeting time.

WhereGarden City, Colorado

BodyBoard Packet 10.6.26 .pdf

Money$3,166.25 was at stake

On the record“data center”

The agenda, word for word

Government public record — the full text of the published document, archived October 2, 2026. Gold highlighting of key terms is ours, not the original’s. Read the original document ↗

144 pages · scroll to read

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Board of Trustees Regular Meeting Agenda
October 6, 2026 at 5:30 PM
Town Hall - 621 27th Street Road, Garden City, CO 80631
The Board will consider and may act on the following items:
1. Call to Order
2. Roll Call
3. Consent Agenda
a. Approve Minutes from September 15, 2026 Regular Meeting
b. Approve Bills Paid
c. Approve Bills to be Paid
d. Approve Behrtec invoice in the amount of $3,166.25
e. Approve CivicPlus invoice in the amount of $3,000
f. Approve CorporateGift.com ACH in the amount of $1,495.46
g. Approve Water Rebate Program payment to Timothy Costello 2738 6th Ave Ln in
the amount of $253.57
h. Approve Water Rebate Program payment to German Batrez 2711 6th Avenue Ln in
the amount of
$307.79
4. Public Not on the Agenda Invited to be Heard
5. Accept Resignation from Trustee Rebecca Moreau
6. Approve Vacancy on the Town of Garden City Board of Trustees
7. 2027 Budget
a. 2027 Preliminary Budget Presentation
b. Set Budget Hearing for November 17th, 2026 at 5:30pm
8. Resolutions
a. Adopt Resolution 15-2026 Organization Resolution and Agreement for Credit Card
Program
9. Auditor RFP Responses
a. Review the Adams Group LLC Proposal for Professional Auditing Services
b. Review Lance McMahon, CPA RFP
c. Review McMahan and Associates, L.L.C RFP
d. Review Haynie CPA Professional Auditing Services RFP
e. Review Fiscal Focus Partners RFP
10. Consider new Christmas lights for the Town
a. JellyFish Lighting estimate in the amount of $7,997.70
b. Celebright Permanent Lighting estimate in the amount of $7,350.50
c. Trimlight permanent lighting estimate in the amount of $6,934.27
11. CIRSA 2027 Insurance Quotes
a. Approve 2027 Workers' Compensation Preliminary Contribution Quotation
b. Approve 2027 Property/Casualty Preliminary Contribution Quotation
12. Sealed Bids
a. Consider sealed bid list of items from the Police Department
13. Approve October 27th Special Meeting for Interviews for Auditor
14. Employee Benefits
a. Approve Public Sector Health Care Group Insurance options
b. Adopt Resolution 16-2026 A Resolution of the Town of Garden City Approving
Increase in Health Insurance Stipend for Town Employees
15. Approve Maria Cardenas as State of Colorado Department of Revenue Sales Tax

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Appointee for the Town of Garden City
16. Consider December 2026 Meeting
17. Cancel December Scheduled Board Meetings
18. Staff Reports
a. Town Administrator
b. Police Chief
c. Town Attorney
19. Other Board Issues
20. Announcements
a. Town Hall will be closed Monday, October 12th, 2026 for Columbus Day
21. Adjourn

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Board of Trustees Regular Meeting Minutes
September 15, 2026 at 5:30 PM
Town Hall - 621 27th Street Road, Garden City, CO 80631
The Board will consider and may act on the following items:
1. Call to Order

Mayor Fil Archuleta called the meeting to order at 5:30 PM.
In Attendance: Town Administrator Linda Blackston, Deputy Town Administrator Cheryl
Campbell, Deputy Clerk Lindsay Shoemaker, and Town Attorney Amy Penfold.
2.

Roll Call

PRESENT: Mayor Fil Archuleta
Trustee Alex Lopez
Trustee Rebecca Moreau
Trustee Katherine Rodriguez
Trustee Jasmine Marquez
ABSENT: Trustee Leigh Sorensen
Trustee Gary Sorensen
3.

Consent Agenda
a.

Approve Minutes from September 1, 2026 Regular Meeting

Approve August 2026 Financial Reports

Approve Bills Paid

Approve Bills to be Paid

Approve Adobe Inc. invoice in the amount of $3,215.04

Approve DES Pipeline Maintenance invoice in the amount of $11,362.50

Trustee Alex Lopez moved to approve Consent Agenda items a.-f., seconded by
Trustee Katherine Rodriguez.
VOTING YES: Mayor Fil Archuleta, Trustee Alex Lopez, Trustee Rebecca Moreau,
Trustee Katherine Rodriguez, Trustee Jasmine Marquez
VOTING NO: None

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Motion carried.
4.

Public Not on the Agenda Invited to be Heard

There was none.
5.

Community Gardens
a.

Approve Community Gardens Sign Options

The Board was presented with six options for a sign to be placed at the Community
Gardens. They chose the one at the top middle of the option list. With one addition
being the established date of the Community Gardens.
Trustee Alex Lopez moved to approve the top middle option with the established date
for the Community Gardens Sign, seconded by Trustee Katherine Rodriguez.
VOTING YES: Mayor Fil Archuleta, Trustee Alex Lopez, Trustee Rebecca Moreau,
Trustee Katherine Rodriguez, Trustee Jasmine Marquez
VOTING NO: None
Motion carried.
6.

Police Department Items
a.

Approve Substantial Completion Letter

The Substantial Completion Letter is submitted when the punch list is complete, and the
Administration and Police Chief are satisfied with the work on the Police Department.
Trustee Rebecca Moreau moved to approve the Substantial Completion Letter,
seconded by Trustee Jasmine Marquez.
VOTING YES: Mayor Fil Archuleta, Trustee Alex Lopez, Trustee Rebecca Moreau,
Trustee Katherine Rodriguez, Trustee Jasmine Marquez
VOTING NO: None
Motion carried.
b.

Approve Mark Young Construction invoice for August 2026 in the amount of
$5,751.01

Mayor Archuleta spoke about a section of brick needing to be sealed or grouted. This
will be verified by the Chief.
Trustee Alex Lopez moved to approve Mark Young Construction invoice for August
2026 in the amount of $5,751.01, seconded by Trustee Rebecca Moreau.
VOTING YES: Mayor Fil Archuleta, Trustee Alex Lopez, Trustee Rebecca Moreau,
Trustee Katherine Rodriguez, Trustee Jasmine Marquez
VOTING NO: None
Motion carried.
7.

Resolution

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Adopt Resolution No. 14-2026 A Resolution Designating Fifteen Percent (15%) Of
Sales Tax Revenue Collected Be Placed In The Capital Improvement Fund Of The
Town Of Garden City Beginning In 2027

This resolution pertains to the discussion at the last meeting. Adopting this resolution
will increase the distribution percentage to the General Fund from 75% to 85%. This will
allow more funds for operations.
Trustee Rebecca Moreau moved to Adopt Resolution No. 14-2026 A Resolution
Designating Fifteen Percent (15%) Of Sales Tax Revenue Collected Be Placed In The
Capital Improvement Fund Of The Town Of Garden City Beginning In 2027, seconded
by Trustee Alex Lopez.
VOTING YES: Trustee Jasmine Marquez, Trustee Katherine Rodriguez, Mayor Fil
Archuleta, Trustee Rebecca Moreau, Trustee Alex Lopez
VOTING NO: None
Resolution 14-2026 adopted.
8.

Staff Reports
a.

Town Administrator

Town Administrator Linda Blackston gave her report. She and the staff are still working
on the 2027 Budget. She has been having meetings with the staff and trustees. She had
another meeting with the HR group. Public Sector Health Care Group is changing from
United Health Care to Anthem. Linda will have more information about this at a future
meeting. Deputy Town Administrator Cheryl Campbell and Buildings and Grounds
Supervisor Tim Costello had a meeting with CDOT, City of Greeley Commissioner, and
the Town's engineer, JC York. Mr. York determined that most of the drainage runoff is
from Greeley. The Commissioner will work with staff to create an action plan to mitigate
the runoff moving forward. Naranjo Civil Constructors is willing to donate two concrete
barriers to the Town for the end of 27th Street Road. The Board requested the staff
inquire about one more barrier, whether they donate or the Town purchases another
one. Tim is verifying with CDOT before any barriers are placed. Mr. York will also be
working on the drainage at the Town shop; there will be more information about this on
a future agenda. Linda advised the Board that she granted a sign permit to Wicked Kool
Rides that allows three signs. The business that was there before Wicked Kool Rides
was Smokey's, and they predated the Town's current sign code. When the new
business made their signs, they sized them based on the brackets left on the building
from the business before. Thus, becoming non-compliant with the Town's current sign
code. Linda advised the Board that the sign code should be updated in the future to
make the language more uniform.
b.

Police Chief

Chief Black was absent.
c.

Town Attorney

Town Attorney Amy Penfold gave her report. She reported that many municipalities are
adopting moratoriums on data centers. A data center permit was just approved by Weld
County near Windsor.
They are also adopting moratoriums on drone deliveries. A lawsuit was filed to
determine if trash in a dumpster in a public space can be legally tested for DNA without

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a warrant. It was determined that it is legal. The state is imposing new calculations on
marijuana tax dues. Psychological exams are being questioned as a possible
discrimination issue for hiring applicants. Denver is suing the tobacco companies for
having plastic filters on cigarettes.
9.

Other Board Issues

Town Administrator Linda Blackston discussed the Christmas party options. Several of
the options that staff looked into are $50-$100 per person not including wait staff and
bartending. The Board decided on catering from Texas Roadhouse and for the staff to
hire wait staff to serve. Linda reminded the Board about the District 2 Fall Meeting and
to RSVP by Thursday. Deputy Clerk Lindsay Shoemaker asked about dinner for the
work session and the Board selected Subway. The Mayor reminded the Board to call
Linda after hours if there are any problems.
10. Announcements
a.

The Police Department Open House is September 17th, from 4PM-6PM

Paint the Town for Kids is Saturday, September 19th, at 2:00PM

This event has been cancelled.
c.

The Police Department 2027 Budget Work Session is Tuesday, September 22nd, at
5:30PM

The Hope House Northern Colorado Gala is Saturday, September 26th from 5PM9PM

11. Adjourn

Trustee Alex Lopez moved to adjourn, seconded by Trustee Jasmine Marquez.
VOTING YES: Mayor Fil Archuleta, Trustee Alex Lopez, Trustee Rebecca Moreau,
Trustee Katherine Rodriguez, Trustee Jasmine Marquez
VOTING NO: None
Motion carried.
Since there was no further business, Mayor Archuleta adjourned the meeting at
6:05PM.

Lindsay Shoemaker, Deputy
Town Clerk

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Town of Garden City
Bills Paid
September 10-29, 2026

Date

Num

Vendor

Amount

09/15/2026

24930

Behrtec LLC

-3,166.25

09/15/2026

24931

Sam's Club

-258.79

09/15/2026

24932

Mountain High Disposal

-191.70

09/15/2026

24933

City of Greeley Utility Billing

-849.95

09/15/2026

24934

Cintas

-106.16

09/15/2026

24935

The Police and Sheriffs Press

-20.00

09/15/2026

24936

Amazon Business

-134.92

09/15/2026

24937

Ace Hardware

-132.40

09/15/2026

24938

Amy C. Penfold

-2,289.00

09/15/2026

24939

Award Alliance

-1,832.96

09/15/2026

24940

Comcast

-381.10

09/15/2026

24941

Lopez, Eliseo

-400.00

09/22/2026

24942

Tatyana's 5 Star Dry Cleaner LLC

-80.89

09/22/2026

24943

Bratton's Office Equipment

-143.16

09/22/2026

24944

CMCA

-875.00

09/22/2026

24945

Petty Cash

-45.79

09/22/2026

24946

Cintas-1st Aid

-637.01

09/22/2026

24947

Mundare LLC

-775.00

09/22/2026

24948

Family Support Registry

-562.00

09/22/2026

24949

Amazon Business

-167.24

09/22/2026

24950

Family Support Registry.

-384.00

09/22/2026

24951

Home Depot Credit Services

-33.30

09/22/2026

24952

Wing Shack

-385.50

09/23/2026

24953

Filbert Archuleta

09/15/2026

EFT

Globe Life

-1,114.90

09/20/2026

EFT

Public Sector Health Care Group

-9,232.34

09/25/2026

EFT

AFLAC

09/11/2026

EFT

Unify Payroll

09/15/2026

EFT

Quiktrip

-1,353.77

09/11/2026

EFT

Payroll

-36,329.27

09/25/2026

EFT

Payroll

-35,640.93

09/11/2026

EFT

United States Treasury

-11,221.17

09/25/2026

EFT

United States Treasury

-10,737.18

09/11/2026

EFT

Colorado Department of Revenue

-2,143.36

09/25/2026

EFT

Colorado Department of Revenue

-2,099.85

09/11/2026

EFT

Mission Square

-5,867.95

09/25/2026

EFT

Mission Square

-5,515.40

09/11/2026

EFT

Fidelity HSA

-100.00

09/25/2026

EFT

Fidelity HSA

-100.00

09/11/2026

EFT

Fire & Police Pension Association

-5,412.74

09/25/2026

EFT

Fire & Police Pension Association

-6,089.35

09/28/2026

EFT

Xcel Energy

-802.91

09/28/2026

EFT

Xcel Energy

-39.88

1020 Cash in Checking

Wednesday, September 30, 2026 12:05 PM GMT-06:00

-618.74

-243.64
-227.00

1/2

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Town of Garden City
Bills Paid
September 10-29, 2026

Date

Num

Vendor

09/28/2026

EFT

Xcel Energy

-25.32

09/28/2026

EFT

Xcel Energy

-504.48

09/28/2026

EFT

Xcel Energy

-269.62

09/28/2026

EFT

Xcel Energy

-101.87

09/28/2026

EFT

Xcel Energy

-330.09

09/25/2026

EFT

Unify Payroll

-251.00

Total for 1020 Cash in Checking

Amount

-$150,224.88

Wednesday, September 30, 2026 12:05 PM GMT-06:00

2/2

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Town of Garden City
Bills to be Paid
September 30, 2026

Date

Num

Vendor

Amount

09/30/2026

24954

Bratton's Office Equipment

09/30/2026

24955

CivicPlus, LLC

09/30/2026

24956

Cintas-1st Aid

-41.69

09/30/2026

24957

Timothy Costello

-253.57

09/30/2026

24958

Cintas

09/30/2026

24959

Mundare LLC

09/30/2026

24960

Amazon Business

-155.20

09/30/2026

24961

German Batrez

-307.79

09/30/2026

24962

ALLO Communications

-318.75

09/30/2026

24963

Tyler Technologies

-852.18

09/30/2026

24964

O'Reilly Auto Enterprises, LLC

-228.30

1020 Cash in Checking

Total for 1020 Cash in Checking

-218.00
-3,525.00

-119.49
-2,290.00

-$8,309.97

Wednesday, September 30, 2026 12:06 PM GMT-06:00

1/1

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Invoice

Bill To

Date

Invoice #

9/14/2026

8406

Remit Payment To:

Town of Garden City
621 27th St Rd
Garden City, CO 80631

Behrtec LLC
1703 61st Ave. STE 101
Greeley CO 80634

Terms

P.O. No.

NOTE: OUR ADDRESS HAS CHANGED
PLEASE UPDATE YOUR RECORDS

Quantity

Due on receipt

Rate

Description

2 [08/04/2026 Tkt 13481] R, Theodore, Desktop Support: 7.27.26 - Laptop
Issues and Networking Checked out laptop that is having power issues
Worked on VLAN setup Worked on group policy settings
2 [08/04/2026 Tkt 13482] R, Theodore, Network Support: 7.31.26 - Networking
Updated Unifi application Worked on VLAN setup Worked on firewall rules
and connections
0.25 [08/10/2026 Tkt 13497] R, Theodore, Desktop Support: 8.6.26 - New Account
Issues Helped with domain account login and mapped drive issues Setup
outlook email and onedrive
1 [08/13/2026 Tkt 13543] R, Theodore, Maintenance: 8.12.26 - K&M Contact
Contacting K to reset camera passwords after lockout/lost password
1.25 [08/13/2026 Tkt 13524] R, Theodore, Microsoft Admin Services: 8.11.26 Spam Emails Worked with users whos email session seems to have been stolen
and sent out spam/malicious emails
0.25 [08/31/2026 Tkt 13653] Cook-Coyle, Josiah, Microsoft Admin Services:
8.26.2026 Remote MFA help for Jay. Remotely assisted Jay with multi-factor
authentication on his Microsoft account.
2.5 [09/02/2026 Tkt 13663] ., Josh, Desktop Support: 9.1.26 camera fix and vlan
setup Resolved issue with camera system due to NVR and network config
issue. Verified cameras worked and recording. Worked on VLAN, tested and
set up with VLAN for chief black PC
4 [09/04/2026 Tkt 13678] R, Theodore, Network Support: 9.3.26 - Police
Department Vlans and Switches Fixed vlan issues on 1930 Switch Fixed
printing and camera connection issues Worked on Vlan and switch
documentation
3.25 [09/04/2026 Tkt 13682] R, Theodore, Network Support: 9.2.26 - Networking
and Vlan setup Worked on vlan testing and connections between the vlans
Worked on printing and vlan issues

Amount

149.00

298.00

149.00

298.00

149.00

37.25

149.00

186.25

149.00

37.25

149.00

372.50

149.00

596.00

149.00

484.25

Total
Payment for all work performed or materials provided is due immediately upon work completion or materials
delivery. Accepted payments include cash or check only. Any unpaid balance over 30 days old will accrue
interest at the rate of 1.5% per month or 18% per year. A fee of $45.00 will be assessed for any check that is
returned due to insufficient funds.

Payments/Credits

Balance Due

Page 1

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Invoice

Bill To

Date

Invoice #

9/14/2026

8406

Remit Payment To:

Town of Garden City
621 27th St Rd
Garden City, CO 80631

Behrtec LLC
1703 61st Ave. STE 101
Greeley CO 80634

Terms

P.O. No.

NOTE: OUR ADDRESS HAS CHANGED
PLEASE UPDATE YOUR RECORDS

Quantity

Due on receipt

Rate

Description

4 [09/10/2026 Tkt 13704] ., Josh, Desktop Support - misc maintenance day at
courthouse... worked on multiple random users issues also
0.75 [09/11/2026 Tkt 13709] R, Theodore, Network Support: 9.4.26 - Guest
Network Setup Setup Guest network and landing page for GCPD

Amount

149.00

596.00

149.00

111.75

$3,166.25

Payments/Credits

$0.00

Balance Due

$3,166.25

Page 2

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Invoice
#388817

Updated Remittance Address:
(FOR PAYMENTS ONLY)
CivicPlus LLC
PO Box 737311
Dallas TX 75373-7311

9/22/2026

TOTAL DUE

Bill To

Maria Cardenas
Town of Garden City, CO
621 27th Street Road
Garden City CO 80631

$3,000.00
Due Date: 10/22/2026

Terms

Customer

Quote #

Net 30

Town of Garden City, CO

Q-147679

Approving Authority

Qty

Item

Start Date

End Date

DocAccess Essentials

9/1/2026

8/31/2027

Total

$3,000.00

Due

$3,000.00

To pay your invoice online Click Here.

Please submit payment via ACH using the details below. Please send notiﬁcation of ACH transmission via email to
[email protected]. That address is not monitored for other inquiries or notiﬁcations. For our current W-9, please click this
link: CivicPlus W-9. For any other invoice questions or information, please contact us at [email protected].
Bank Name

Account Name

Account Number

JPMorgan Chase CivicPlus LLC 910320636

Routing Number

021000021

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DISCLAIMER
This quote is for reference only and is not a binding contract. Final pricing, including shipping, taxes and fees may change based on order details and market conditions.
All pricing is subject to change due to factors including, but not limited to: changes to tariffs, import duties, or government regulations. Any resulting changes will be
reviewed with you before production or fulfillment begins. Please review this quote carefully, it is valid for 14 days unless otherwise noted.

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Anthem BCBS

Kaiser

PPO A

PPO B

PPO C

Pathway EPO C

NEW PPO G

EPO HMO Plan D

PPO Network

Pathway EPO

PPO Network

Kaiser HMO

$30 copay

$0 copay

$30 copay

$25 copay

$60 copay

$50 copay

Plan pays 100%

Plan pays 100% after copay

Plan pays 70% after deductible

$0 copay

$15 / $50 / $75 / 30% max $500

$5 / $50 / $75 / 30% max $500

$15 / $50 / $75 / 30% max $500

$10 / $40 / $60 / 30% max $300

tier 1 / tier 2 / tier 3 / specialty

$1,500 in-network

$3,000 in-network

$5,000 in-network

$0 in-network

$3,000 In-network

$6,000 in-network

$10,000 In-network

$0 in-network

Plan pays 80% in-network

Plan pays 100% in-network

Plan pays 80% in-network

Plan pays 80% in-network
NO OUT OF NETWORK BENEFITS
EXCEPT ER/UC

Plan pays 70% in-network

Plan pays 100% in-network

$4,500 per individual

$6,500 per individual

$7,000 per individual

$4,500 per individual

$9,000 per family

$13,000 per family

$14,000 per family

$9,000 per family

Plan pays 80% after deductible

Plan pays 100% after deductible

Plan pays 80% after deductible

Plan pays 70% after deductible

$1,000 per day / 3 days

Plan pays 80% after deductible
ER: $1,000 copay Urgent Care: $60
copay

Plan pays 100% after deductible
ER: $1,000 copay Urgent Care: $60
copay

Plan pays 80% after deductible
Plan pays 80% after deductible
ER: $1,000 copay Urgent Care: $0 ER: $1,000 copay Urgent Care: $0
copay
copay

Plan pays 70% after deductible
ER: 70% after deductible, $60 urgent
care

$1,000 copay

Plan pays 80% after deductible

Plan pays 100% after deductible

Plan pays 80% after deductible

Plan pays 70% after deductible

$200 copay

Anthem 2027
2 EE
$1,099
$2,426
$1,992
$3,018

Anthem 2027
2 EE
$1,033
$2,259
$1,864
$3,072

Anthem 2027
1 EE, 1 ES, 1EC
$893
$1,955
$1,614
$2,697

Anthem 2027
0 Enrolled
$831
$1,818
$1,501
$2,509

Anthem 2027
0 Enrolled
$804
$1,760
$1,453
$2,428

Kaiser 2027

(INCLUDES DEDUCTIBLE AND COPAYS)

$500 copay, $50 urgent care

0 Enrolled
$916
$1,890
$1,812
$2,331

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RESOLUTION OF THE
TOWN OF GARDEN CITY BOARD OF TRUSTEES
RESOLUTION NO. 15-2026
A RESOLUTION OF THE TOWN OF GARDEN CITY
APPROVING INCREASE IN HEALTH
INSURANCE STIPEND FOR TOWN EMPLOYEES
WHEREAS, the Board of Trustees (the “Board”) of the Town of Garden City, Colorado
(the “Town”) pursuant to C.R.S. § 31-15-103, has the power to pass resolutions; and
WHEREAS, the Town offers Town employees a stipend to use toward employee health
insurance in the amount of $950.00 per month (the “Health Insurance Stipend”); and
WHEREAS, the Board desires to increase the Health Insurance Stipend to $1,150.00 per
month, effective January 1, 2026.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF
THE TOWN OF GARDEN CITY, COLORADO AS FOLLOW:
Section 1 – Health Insurance Stipend. Effective January 1, 2026, the Town will increase
the Health Insurance Stipend to $1,150.00 per month for each employee of the Town.
Section 2 – Validity. Should any one or more sections or provisions of this Resolution or
of any of the primary or secondary codes adopted by reference be judicially determined invalid or
unenforceable, such judgment shall not affect, impair or invalidate the remaining provisions of this
Resolution or the codes adopted by reference hereby, the intention being that the various sections
and provisions are severable.
Section 6 – Interpretation. This Resolution shall be interpreted and construed as to
effectuate its general purpose.
The foregoing Resolution was adopted at a regularly scheduled meeting of the Board of
Trustees of the Town of Garden City, held on October 6th, 2026, which meeting was duly and
properly called.
PASSED, ADOPTED AND APPROVED this 6th day of October, 2026.

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TOWN OF GARDEN CITY
By:

Filbert Archuleta, Mayor

ATTEST:
Lindsay Shoemaker, Deputy Town Clerk

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2027 Budget Workbook
GL Account

Town of Garden City - General Fund
Actual 2025 Adopted 2026

Estimated 2026

Proposed 2027

8,466,713

88,801

Beginning Balances
Emergency Reserves for Future Years Cash Expenditures

37,961

Non Emergency Reserves for Future Years Cash Expenditures
Total Reserves

8,428,752
0

REVENUE
3100 TAXES
3110 Property Taxes Current Year

79,546

83,917

3111 Personal Property Exemption

947

702

3112 Special Assessments

3113 Senior/Veterans Tax

228

145

3115 Prior Year Property Taxes

108

3120 Specific Ownership Taxes

3,293

3,000

3,484

3,500

3131 State Collected Sales Tax

2,157,160

2,100,000

1,873,190

2,040,000

3161 Gas Franchise Tax

8,818

8,000

9,654

9,000

3162 Electric Franchise Tax

10,470

10,000

10,500

3163 Cable TV Franchise Tax
Total 3100 TAXES

1,620

1,500

1,534

1,500

2,262,191

2,206,417

1,972,626

2,153,301

3200 LICENSES AND PERMITS
3211 Liquor Licenses

1,454

1,504

3216 Business Licenses

8,520

10,000

8,825

10,000

600

800

350

500

3219 Marijuana Facilities License-Retail

3217 Security Licenses

14,000

16,000

14,000

3220 Marijuana Facilities License-Medical

10,000

12,000

10,000

3221 Building Permits

4,890

2,000

3,120

2,000

350

100

39,814

38,354

41,899

38,054

3310 Cigarette Tax

2,145

1,500

1,761

1,500

3350 Motor Vehicle Registrations

1,153

1,200

2,119

1,200

3360 Highway Users Tax

10,040

10,115

11,372

11,179

3370 County Road and Bridge

4,918

4,000

5,512

4,000

3380 State Entitlement CTF

3,055

3,000

3,048

3,000

3620 Severance Tax

2,157

10,000

3,302

2,000

20,413

26,815

24,065

19,879

3291 Dog Licenses
Total 3200 LICENSES AND PERMITS
3300 INTERGOVERNMENTAL

Total 3300 INTERGOVERNMENTAL
3400 CHARGES FOR SERVICE
3411 Court Costs

3,353

3,000

1,817

3,000

3412 Court Surcharge

35,300

35,000

30,329

35,000

3413 Court Stay of Execution Fee
3414 Court Failure to Appear
3415 Sales of Maps and Publications

3,405

3,000

2,597

3,000

3416 Bench Warrant Fees

836

500

300

500

3417 Payment Plan Fee

1,800

2,127

1,800

1,126

3420 Special Meeting Application Fee

800

3421 Open Records Request

100

3422 Returned Check Fee
3423 Police Records Request

886

100

700

100

3426 Community Center rental

3,950

3,000

4,000

3,000

Total 3400 CHARGES FOR SERVICE

49,857

46,500

41,670

46,500

3510 Municipal Court Fines

92,517

80,000

112,076

100,000

3512 District Court Fines

867

750

854

750

3515 Jail Bond Forfeits

1,220

3500 FINES AND FORFEITS

Page 31 of 157

Page 23 of 144

2027 Budget Workbook
GL Account
3536 Comm Center Deposit Forfeits

Town of Garden City - General Fund
Actual 2025 Adopted 2026

Estimated 2026

Proposed 2027

500

95,104

80,750

112,930

100,750

3612 Interest from Stifel Nicolaus Investment

178,523

125,000

135,000

160,000

3613 Interest from ColoTrust Plus

167,136

125,000

90,000

3614 Change in Mkt Value Stifel Nicolaus

25,881

3616 Interest from Weld County

698

3619 Royalties from Oil Drilling

4,506

3,500

11,974

3,500

3640 Law Enforcement Grants

9,101

10,000

4,771

3641 Refunds

1,619

1,475

Total 3500 FINES AND FORFEITS
3600 INTEREST/ROYALTIES/MISC

3642 Grant revenue

6,299

3650 Wholesale Fees - Marijuana

37,551

24,000

26,000

24,000
0

3672 Donations

2,000

3680 Other Revenue

15,190

7,000

3682 Insurance Claim Payments

3,135

451,640

287,500

276,281

277,500

3,000

866,000

2,919,019

2,686,336

2,469,471

2,635,984

Total 3600 INTEREST/ROYALTIES/MISC
3700 Transfer from CTF Fund
3800 Transfer from General
3810 Cap Imp Transfer from GF

TOTAL REVENUE

Sale of Assets

Total Revenue

2,919,019

2,686,336

2,469,471

2,635,984

3,000

Total Revenue and Transfer

2,922,019

2,689,336

2,472,471

2,638,984

Total Funds Available

2,922,019

11,118,088

2,472,471

2,638,984

32,000

GF Transfer from Conservation Trust
GF Transfer from Capital Improvement Fund

EXPENDITURES
4000 LEGISLATIVE - TRUSTEES
4011 Trustees Salaries

27,375

32,000

30,325

4012 Workers' Comp

4013 UI Surcharge

466

500

506

544

4015 Payroll Tax

2,448

2,095

2,448

2,459

4021 Office Supplies

294

350

4022 Hardware/Computers

748

2,500

4030 Publishing

1,594

2,200

4052 Legal

17,682

25,000

12,420

25,000
2,250

4060 Software

2,250

4072 Mileage & Travel

572

750

148

750

4075 Dental & Vision

3,500

3,780

3,500

4076 Globe Life Supplemental

3,239

3,600

2,365

3,600

4077 Meals and Lodging

5,187

5,000

927

5,000

4078 Tuition - Registration Fees

1,836

2,300

3,500

410

3,500

3,026

3,448

3,515

6,130

67,679

89,407

56,960

92,122

4102 Judge Salary

7,200

8,200

7,200

8,200

4110 Translation

2,060

2,200

1,740

2,200

4121 Supplies

4,200

617

2,500

4122 Judicial Computers

2,500

4125 Books, Catalogs and Maps

4079 Fitness Reimbursement
4083 Liability Insurance
Total 4000 LEGISLATIVE - TRUSTEES
4100 JUDICIAL

Page 32 of 157

Page 24 of 144

2027 Budget Workbook
GL Account
4130 Publishing
4131 Judicial Postage

Town of Garden City - General Fund
Actual 2025 Adopted 2026

Estimated 2026

Proposed 2027

575

700

334

700

4132 Printing and Duplication

100

4133 Dues and Subscriptions

100

100
25,000

4152 Legal

21,044

30,000

12,132

4157 Consultants

4158 Contract Labor

1,000

500

9,075

10,000

9,004

10,000

1,000

1,848

2,400

1,682

2,400

4187 Bank Fees

10,054

12,000

7,295

11,000

Total 4100 JUDICIAL

52,003

74,400

40,054

66,200

10,720

4160 Software
4163 R&M Office Equipment
4177 Judicial Meals
4185 Office Equipment Rental

4200 EXECUTIVE
4211 Mayor Salary

9,380

11,275

9,744

4213 UI Surcharge

160

200

181

182

4215 Payroll Tax

718

863

814

820

10,257

12,338

10,739

11,722

Total 4200 EXECUTIVE
4300 ELECTIONS
4302 Judges

405

4321 Supplies

1,000

4330 Publishing

200

4331 Postage

100

4352 Legal

1,000

189

1,000

4358 Contract-County

1,000

4377 Meals

300

4,005

189

4,005

307,353

350,000

399,675

350,000

398

499

965

527

4413 Unemployment Insurance

2,067

2,081

2,312

4414 Payroll Tax

25,312

26,775

40,497

26,775

4415 457b Contribution

21,674

35,000

44,874

35,000

4421 Office Operating Supplies

5,228

7,000

5,838

7,000

4422 Computers

1,884

5,000

4423 Fringe Benefits

1,196

2,000

640

1,000

300

1,191

2,000

724

2,000

Total 4300 ELECTIONS
4400 ADMINISTRATIVE
4411 Administrative Salaries
4412 Workers' Comp

4425 Books, Catalogs and Maps
4430 Publishing
4431 Postage

932

1,500

1,253

1,500

4432 Printing and Duplication

1,057

2,000

1,042

2,000

4433 Dues and Subscriptions

2,772

3,000

2,115

3,000

4441 Electric Utility

2,737

3,200

2,509

3,200

4442 Gas Utility

902

1,200

779

1,200

4443 Water Utility

766

850

788

850

4445 Telephone

1,703

2,000

1,498

2,400

4446 Cell Phones

1,200

1,369

1,428

4447 Internet Access

1,776

1,600

1,494

2,400

4450 Web Site

12,056

6,000

5,600

6,300

4452 Legal

7,413

20,000

6,264

15,000

4453 Accounting

6,836

30,000

31,647

30,500

4454 Auditing

20,785

25,000

22,100

25,000

4457 Consultants

42,520

30,000

15,968

25,000

4458 Contract Labor

253

5,000

695

1,500

4460 Software

11,994

12,000

8,525

12,000

4463 R&M Office Equipment

1,196

2,500

294

1,500

Page 33 of 157

Page 25 of 144

2027 Budget Workbook
GL Account
4465 R&M Land
4466 R&M Buildings
4472 Mileage & Travel
4476 Globe Life Supplemental

Town of Garden City - General Fund
Actual 2025 Adopted 2026

Estimated 2026

Proposed 2027

471

2,500

1,000

12,802

14,000

11,934

14,000

328

1,000

2,282

2,400

2,381

2,400

4477 Employee Meals and Lodging

3,525

3,000

3,060

3,000

4478 Tuition and Registration Fees

13,772

14,000

15,500

14,000

4479 Fitness Reimbursement

833

2,000

4480 Employee Insurance Combined

29,382

36,780

39,828

55,200

4480.1 457b Contribution in lieu of health stipend

7,402

8,820

9,314

4481 Property Insurance

1,372

1,392

1,410

4482 Other Property Insurance
4483 Liability Insurance
4485 Office Equipment Rental
4487 Bank Charges
4488 Treasurer's Fee

525

420

254

3,458

1,965

2,022

3,748

250

327

500

114

500
888

822

839

4489 Other Expenditures

1,669

Total 4400 ADMINISTRATIVE

562,172

667,571

689,187

664,342

4500 PLANNING AND ZONING
4530 Publishing

300

4552 Legal

6,000

4,000

4557 Consultants

6,000

6,300

10,300

4603 IGA-Dispatch/Guard

24,054

27,304

26,260

4604 IGA-Jail Services

1,620

2,500

1,058

2,500

1,000

1,225

2,610

2,375

Total 4500 PLANNING AND ZONING
4600 LAW ENFORCEMENT

4605 Life Stories
4606 Victim's Advocate
4610 Weld County Drug Task Force

1,000

4611 Police Department Salaries

536,735

551,749

545,853

562,784

4611.1 PD Admin Salaries

59,141

67,766

66,037

71,161

4612 Workers' Comp

21,144

19,247

23,796

20,717

4613 UI Surcharge

3,753

3,121

3,138

3,468

4614 Payroll Tax

18,022

20,000

16,607

17,244

4615 457b Contribution

23,540

35,468

30,254

26,451

4616 Police part-time salaries

21,542

40,000

4617 Overtime

15,647

20,000

11,955

20,000

4621 Operating Supplies

1,418

3,500

4622 Computers

4,951

4,000

349

5,000

980

1,000

449

1,500

4625 Books, Catalogs, Maps

750

178

750

4626 Uniforms & Safety Gear

5,238

7,000

9,000

7,000

4623 Fringe Benefits

4627 Weapons & Ammunition

3,147

5,000

4628 Body worn cameras/Axon Enterprises

12,804

30,143

4630 Publishing

300

4631 Postage

325

4632 Printing

343

750

1,400

750

4633 Dues and Subscriptions

2,081

2,000

1,410

2,500

4636 Public Relations, Outreach

3,349

2,500

1,000

2,000

4641 Electric Utility

1,852

3,000

4,500

6,000

4642 Gas Utility

1,914

3,200

2,000

3,100

4643 Water Utility

598

700

537

750

4645 Telephone

449

800

732

1,336

4646 Cell Phones

7,815

7,200

6,935

7,200

4647 Internet Access

1,778

1,600

2,427

2,490

4652 Legal

6,680

7,000

1,500

7,000

Page 34 of 157

Page 26 of 144

2027 Budget Workbook
GL Account

Town of Garden City - General Fund
Actual 2025 Adopted 2026

Estimated 2026

Proposed 2027

4657 Consultants

8,093

5,000

3,699

5,000

4658 Contract Labor

1,187

1,500

600

1,500

4660 Software

25,514

38,400

35,393

20,000

4661 PD Equipment

2,888

7,000

4,706

7,000

1,000

520

600

504

600

1,000

4666 R & M Building

3,502

6,000

2,725

9,000

4668 Vehicle Insurance

3,767

4,595

4,797

4670 Vehicle R & M

19,010

25,000

12,598

15,000

4671 Vehicle Fuel

9,743

15,000

13,405

15,000

630

800

2,000

800

20,049

21,400

21,046

23,637

4662 R & M PD Equipment
4663 R & M Office Equipment
4665 R & M Land

4669 Vehicle License & Registration

4672 Mileage & Travel
4673 D & D FPPA

586

4676 Globe Life Supplemental

4674 Medical Insurance

3,210

5,400

3,539

5,400

4677 Employee Meals & Lodging

4,777

5,000

5,077

5,000

4678 Tuition & Registration Fees

1,614

5,000

827

5,000

4679 FPPA-Employer Paid Pension Contribution

55,407

60,692

57,878

64,720

4680 Employee Insurance Combined

33,207

46,800

45,360

82,800

4680.1 457b Contribution in lieu of health stipend

23,326

21,600

16,008

4681 Property Insurance

1,135

1,085

1,048

4683 Liability Insurance

29,867

35,936

36,997

41,536

192

360

353

360

4685 Office Equipment Rental
4687 Bank Charges

10,000

35,000

4690 Fitness Reimbursement

4689 Other Expenditures

3,374

4,500

4695 Tuition Reimbursement

673

1,000

4697 Trash Pick-up Services

800

4698 Reimbursable Expenditures

5,779

42,104

6,100

42,104

1,039,308

1,220,966

1,102,118

1,275,206

4699 Grant Expenditures
Total 4600 LAW ENFORCEMENT
4700 PROTECTIVE INSPECTIONS
4711 Contract - Bldg Insp Services

6,037

5,000

4,277

5,000

4721 Supplies

972

500

4730 Publishing

4752 Legal

1,000

7,009

6,575

4,277

6,575

Total 4700 PROTECTIVE INSPECTIONS
4800 CODE ENFORCEMENT
4811 Code Enforcement Salaries

6,563

7,072

7,691

7,213

4812 Workers' Comp

229

131

244

155

4813 UI Surcharge

150

4814 Payroll Tax

687

540

437

552

4815 457b Contribution

332

400

177

721

500

304

500

4825 Pest Control Services

916

1,400

1,541

1,400

4852 Legal

273

1,000

4876 Globe Life Supplemental

4879 Fitness Reimbursement

4880 Employee Insurance Combined

601

1,140

1,383

1,380

4880.1 457b Contribution in lieu of health stipend

293

4890 Animal Services

620

2,000

4821 Supplies

4895 Tuition Reimbursement
Total 4800 CODE ENFORCEMENT

10,672

14,443

11,966

15,088

4900 BUILDINGS AND GROUNDS MAINTENANCE

Page 35 of 157

Page 27 of 144

2027 Budget Workbook
GL Account

Town of Garden City - General Fund
Actual 2025 Adopted 2026

Estimated 2026

Proposed 2027

4911 B&GM Salaries

73,650

56,000

62,474

63,240

4912 Workers' Comp

3,655

2,434

3,347

2,261

4913 UI Surcharge

875

520

673

376

4914 Payroll Tax

5,565

4,284

5,266

4,838

4915 457b Contribution

2,586

3,000

1,244

6,324

4921 Operating Supplies

5,567

7,500

2,563

5,000

4922 Computers

2,000

4923 Janitorial Supplies

4945 Telephone

4946 Cell Phone

1,278

1,100

990

1,100

4957 Consultants

205

2,000

1,000

4958 Contract Labor

3,210

5,000

3,658

5,000

4960 Software
4963 R&M Equipment
4965 R & M Land

300

3,149

3,500

1,526

3,500
4,000

12,000

4966 R&M Buildings

174

4968 Vehicle Insurance

430

528

523

4970 R&M Vehicles

416

3,000

776

3,000

4971 Fuel

623

2,000

630

2,000

150

4976 Globe Life Supplemental

358

390

310

390

4977 Meals & Lodging

500

4972 Mileage & Travel

671

1,000

185

4978 Tuition and Registration

1,000

500

4979 Fitness Reimbursement

149

325

4980 Employee Insurance Combined

3,929

7,410

9,004

8,970

4980.1 457b Contribution in lieu of health stipend

1,903

4981 Property Insurance

450

601

547

4985 Equipment Rental

2,000

1,000

4995 Tuition Reimbursement

4997 Trash Pick-up Services

3,652

2,400

2,590

800

112,620

120,442

96,748

117,643

20,000

5,000

4,197

6,500

3,021

3,500

Total 4900 BUILDINGS AND GROUNDS MAINTENANCE
5000 COMMUNITY
5001 New Business Incentive
5021 Operating Supplies
5023 Janitorial Supplies

3,170

3,000

1,530

3,000

5042 Gas Utility

330

2,000

624

2,000

5043 Water Utility

638

1,000

614

1,000

5052 Legal

273

500

5,830

393

1,000

500

800

1,000

14,754

70,000

6,642

60,000

5041 Electric Utility

5054 Improvements
5055 Programs
5056 Landscape Vouchers
5057 Events
5058 Arts Initiative

2,000

5059 Fence Grant

800

10,000

5,000

11,158

32,000

16,000

906

2,000

900

1,500

2,436

1,000

1,163

1,000

5060 Commercial Revitalization
5061 Beautify Garden City Water Rebates
5062 Community Decorations

3,200

5064 Public Relations

5063 Tree Grants

7,626

10,000

2,780

10,000

5066 Pavement Grant

10,534

24,000

16,000

5067 Residential Revitalization

2,942

10,000

6,000

5068 Agencies Providing Services to GC

23,202

5,000

6,435

9,229

5070 R&M Buildings

12,031

14,000

6,295

10,000

5071 R & M - Land

1,621

5,000

113

3,000

Page 36 of 157

Page 28 of 144

2027 Budget Workbook
GL Account

Town of Garden City - General Fund
Actual 2025 Adopted 2026

Estimated 2026

Proposed 2027

5081 Property Insurance

434

522

528

5096 Mosquito Control

3,179

4,000

4,425

4,500

5097 Trash Pick-up Services

800

153,892

227,722

95,605

160,058

5152 Legal

1,000

5157 Consultants

1,000

15,774

17,680

16,879

18,034

5,000

1,568

492

670

541

Total 5000 COMMUNITY
5100 WATER AND SEWER

Total 5100 WATER AND SEWER
5200 PARKS
5210 Parks Salaries
5211 Contract - Parks Maintenance
5212 Workers' Comp
5213 UI Surcharge

242

130

141

145

5214 Payroll Tax

1,717

1,350

1,093

1,350

5215 457b Contribution
5221 Parks Operating Supplies

830

1,000

443

1,000

2,426

2,000

1,730

2,000

5241 Lighting

276

300

251

300

5243 Park Water

3,302

3,500

3,293

3,500

5252 Legal

5257 Consultants

2,000

5258 Contract Labor

190

250

2,500

5260 Landscape Materials

2,089

5,000

5,088

5,000

5265 R&M

16,500

3,500

6,500

4,517

5276 Globe Life Supplemental

138

150

119

150

5279 Fitness Reimbursement

125

125
3,450

5280 Employee Insurance Combined

1,504

2,850

3,457

5280.1 457b Contribution in lieu of health stipend

732

5281 Property Insurance

335

336

340

5285 Equipment Rental

2,000

1,000

34,637

50,413

38,393

57,935

7,696

12,000

7,390

10,000

250

5341 Lighting

21,319

22,000

9,725

15,000

5352 Legal

5,204

2,000

5357 Engineering

6,317

6,500

5363 Construction

33,925

60,000

60,200

60,000

5378 Snow Removal and Sanding

460

5,000

514

5,000

5381 Property Insurance

717

736

4,950

15,000

9,206

11,000

Total 5200 PARKS
5300 STREET FUND EXPENDITURES
5321 Street Signs
5330 Publishing

5368 R & M Streets and Alleys

5388 Street Cleaning
5389 Contingency

5,000

80,588

128,486

87,771

115,486

5391 IT - Hardware

3,000

5392 IT - Software

770

1,000

6,773

1,000

5393 IT - Contractor

9,798

16,000

12,502

16,000

10,568

20,000

19,276

20,000

Total 5300 STREET FUND EXPENDITURES
5390 IT

Total 5390 IT
5400 GENERAL FUND TRANSFER

5420 GF Transfer to Cap Imp Fund

5410 GF Transfer to Street Fund

866,000

1,500,000

5430 CTF Transfer to General Fund

3,000

Total 5400 GENERAL FUND TRANSFER

TOTAL EXPENDITURES

869,000

1,503,000

3,000

3,010,448

4,147,068

2,256,304

2,620,683

Page 37 of 157

Page 29 of 144

2027 Budget Workbook
GL Account

Town of Garden City - General Fund
Actual 2025 Adopted 2026

Estimated 2026

Proposed 2027

Totals Summary
Total 4000 LEGISLATIVE - TRUSTEES

67,679

89,407

56,960

92,122

Total 4100 JUDICIAL

52,003

74,400

40,054

66,200

Total 4200 EXECUTIVE

10,257

12,338

10,739

11,722

Total 4300 ELECTIONS

4,005

189

4,005

562,172

667,571

689,187

664,342

Total 4400 ADMINISTRATIVE
Total 4500 PLANNING AND ZONING
Total 4600 LAW ENFORCEMENT

6,300

10,300

1,039,308

1,220,966

1,102,118

1,275,206

Total 4700 PROTECTIVE INSPECTIONS

7,009

6,575

4,277

6,575

Total 4800 CODE ENFORCEMENT

10,672

14,443

11,966

15,088

Total 4900 BUILDINGS AND GROUNDS MAINTENANCE

112,620

120,442

96,748

117,643

Total 5000 COMMUNITY

153,892

227,722

95,605

160,058

1,000

34,637

50,413

38,393

57,935

Total 5300 STREET FUND EXPENDITURES

80,588

128,486

87,771

115,486

Total 5390 IT

10,568

20,000

19,276

Total 5100 WATER AND SEWER
Total 5200 PARKS

Total General Fund Expenses
check figure (must equal 0)

2,141,448

2,644,068
0

2,253,304
0

20,000
2,617,683

GF Transfer to Capital Improvement

866,000

1,500,000

Total Transfers

866,000

1,500,000

Total Expenditures & Transfers

3,007,448

4,144,068

2,253,304

2,617,683

Excess (Deficiency) of Revenue

-85,429

-1,454,732

219,167

21,301

Emergency Reserve Increase

Non-Emergency Reserve Increase

219,167

21,301

Total Expenditure & Reserve Increases

3,007,448

4,144,068

2,472,471

2,638,984

Total Revenue

2,922,019

2,689,336

2,472,471

2,638,984

Non-Emergency Reserve Decrease

-85,429

-1,454,732

Total Revenue and Reserve Decrease

2,836,590

1,234,604

2,472,471

2,638,984

-85,429

124,322

219,167

21,301

6,887,659

-85,429

7,011,981

219,167

21,301

Balances End of Year
Emergency Reserve
Non-Emergency Reserve
Total Reserves

Page 38 of 157

Page 30 of 144

2027 Budget Workbook
GL Account

Town of Garden City - Capital Improvement Fund
Actual 2025
Adopted 2026
Estimated 2026

Proposed 2027

Beginning Balances
Non Emergency Reserves for Future Years Cash Expenditures

88,424.05

Total Reserves

0.00

88,424.05

0.00

719,053.32

700,000.00

624,730.13

360,000.00

0.00

156,000.00

0.00

6,299.25

0.00

REVENUE
3132 Sales Tax for Cap Imp Fund
3639 Law Enforcement Grants for Cap Imp Fund
3642 Grant revenue

TOTAL REVENUE

GF Transfer from General Fund
Total Revenue and Transfer
Total Funds Available

725,352.57

856,000.00

624,730.13

360,000.00

866,000.00

1,500,000.00

0.00

1,591,352.57

2,356,000.00

624,730.13

360,000.00

1,591,352.57

2,444,424.05

624,730.13

360,000.00

0.00

EXPENDITURES
5500 CAPITAL IMPROVEMENT
5552 Legal

0.00

1,000.00

0.00

113,970.04

38,225.00

34,382.71

0.00

156,000.00

0.00

6,299.25

0.00

1,416,422.82

1,724,508.00

1,547,565.59

0.00

25,449.15

100,000.00

96,023.76

0.00

5595 Capital Outlay Land/Land

75,713.86

200,000.00

0.00

200,000.00

5596 Capital Outlay - Vehicles

0.00

13,768.90

12,000.00

9,544.52

20,000.00

5557 Architect & Engineering
5582 Police Grants
5583 EIAF Grant
5591 Capital Outlay Streets
5592 Capital Outlay Buildings
5593 Capital Outlay Equipment/Furn
5594 Capital Outlay-Arts Initiative

5597 Capital Outlay Additional Street Lights
5598 Contingency
Total 5500 CAPITAL IMPROVEMENT

TOTAL EXPENDITURES

Excess (Deficiency) of Revenue
Non-Emergency Reserve Increase
Total Expenditure & Reserve Increases

0.00
$

1,651,624.02

75,000.00
$

2,306,733.00

0.00
$

0.00

1,687,516.58

220,000.00

$ 1,651,624.02

$ 2,306,733.00

$ 1,687,516.58

-60,271.45

49,267.00

-1,062,786.45

140,000.00

0.00

49,267.00

0.00

140,000.00

1,651,624.02

2,356,000.00

1,687,516.58

360,000.00

Total Revenue

725,352.57

856,000.00

624,730.13

360,000.00

Non-Emergency Reserve Decrease

-60,271.45

0.00

-1,062,786.45

0.00

Total Funds for Expenditures

-60,271.45

137,691.05

-1,062,786.45

140,000.00

1,651,624.02

2,356,000.00

1,687,516.58

360,000.00

-60,271.45

137,691.05

-1,062,786.45

140,000.00

0.00

-60,271.45

137,691.05

-1,062,786.45

140,000.00

Total Capital Improvement Fund Expenditures

Balances End of Year
Emergency Reserve
Non-Emergency Reserve
Total Reserves

Page 39 of 157

Page 31 of 144

2027 Budget Workbook
GL Account

Town of Garden City - Conservation Trust Fund
Actual 2025 Adopted 2026 Estimated 2026

Proposed 2027

Beginning Balances
Non Emergency Reserves for Future Years Cash Expenditures

0.00

Total Reserves

0.00

3,000.00

REVENUE
3380 State Entitlement CTF

TOTAL REVENUE

3,055.09

$ 3,055.09

3,000.00

EXPENDITURES
5430 CTF Transfer to General Fund

TOTAL EXPENDITURES

3,000.00

$ 3,000.00

3,000.00

Excess (Deficiency) of Revenue

0.00

Non-Emergency Reserve Increase

0.00

Total Expenditure & Reserve Increases

3,000.00

Total Revenue

3,055.09

3,000.00

0.00

Total Funds for Expenditures

3,055.09

3,000.00

Total Conservation Trust Fund Expenditures

3,000.00

0.00

Non-Emergency Reserve Decrease

0.00

Balances End of Year
Emergency Reserve

55.09

0.00

Non-Emergency Reserve

0.00

Total Reserves

55.09

0.00

Page 40 of 157

Page 32 of 144

RESOLUTION 16-2026

UMB i7000031 (R 02/07)

ORGANIZATION RESOLUTION AND AGREEMENT
FOR CREDIT CARD PROGRAM

-�I-.T�N�D�A�B-L-A-C-K�S-I�O�N___ , who is the undersigned Recordkeeper for IOWN QE GARDEN CJIY
__________ , (the "Organization"), a NOT FOR PROFTT CORP (type of entity) organized
___ _
under the laws of___,r
Q'-_ _ _
AQ
..,_._.L ""
_ (state), does hereby certify:
..,.Q
........,
O"'R.,.,.,.
1.

That he/she is the Secretary or Assistant Secretary, or an officer, partner, owner, principal, manager, member or other
person having lawful custody ofthe official records ofthe above Organization (the "Recordkeeper") and is authorized
to provide this document to UMB Bank, n.a. ("Bank").

That at a meeting ofthe governing body ofthe Organization duly held on OCTOBER 6, 2026(date) and at which a
quorum was present and acting throughout, or pursuant to the unanimous written consent ofits members, the following
Resolution and Agreement was duly adopted and approved and is currently in full force and effect, and has not been
amended or rescinded:
RESOLVED, that a credit card authority for this Organization be established by the Designated Officer named in the
section immediately below with UMB Bank, n.a., and that separate accounts and credit cards ("Cards") under said authority
be opened and issued by Bank in the name ofthis Organization for use by employees and agents ofthis Organization who
are identified from time to time by the Designated Officer, or by any successor to the Designated Officer identified from
time to time by the Recordkeeper (or by the successor to the Recordkeeper), and that the Organization authorizes the use of
the Cards in accordance with the Cardholder Agreement that is sent by Bank with the Cards; and

RESOLVED FURTHER, that each ofthe person(s) listed on the attached Exhibit A is a Designated Officer referred to
in the above section of this Resolution, and that the Designated Officer or any successor to the Designate Officer
designated in writing by the Recordkeeper (or by a successor Recordkeeper) may from time to time: request that Cards be
issued in the name ofthis Organization; request that the credit limits and purchase controls be changed on existing Cards
issued in the name ofthis Organization; designate additional persons authorized to use Cards issued by Bank in the name of
this Organization; request termination ofuse of existing Cards; and communicate other pertinent information to Bank; and
RESOLVED FURTHER, that the forgoing resolution shall remain in full force and effect until written notice ofan
amendment or rescission thereof is delivered to and receipted for by Bank; and
RESOLVED FURTHER, that the Recordkeeper be and he/she is hereby authorized and directed to certify to Bank
this resolution and that the Recordkeeper signing this Resolution and Agreement or any person designated in writing by the
Recordkeeper, is authorized to certify to the Bank the names and signatures ofpersons authorized to act on behalfofthe
Organization under the foregoing Resolution and Agreement, and from time to time hereafter, as additions to or changes in
the identity ofsaid Recordkeeper are made, such Recordkeeper or designee shall immediately report, furnish and certify
such changes to the Bank, and shall submit to Bank a new incumbency certificate or other document reflecting such
changes in order to make such changes effective; and
RESOLVED FURTHER, that the foregoing resolution was adopted in accordance with the governing documents of
the Organization, and that such resolution is now in full force and effect.
IN WITNESS WHEREOF, the undersigned Recordkeeper has subscribed his or her name and, ifappropriate or required,

applied the seal ofthe Organization to this Resolution and Agreement as ofthis 6TH day of OCTOBER, 2026.

RECORD KEEPER
Signature by Secretary, Assistant Secretary, or other
Person certifying to this Resolution and Agreement

ADDITIONAL OFFICER
Signature by Second Person, certifying to incumbency
of Recordkeeper

Signature
Name:
LINDA BLACKSTON
Title:
TOWN ADMINISTRATOR

Signature
FILBERT ARCHULETA
Name:
MAYOR
Title:

Affix Seal, if required by Organization's governing documents.

Page 41 of 157

Page 33 of 144

Page 42 of 157

Page 34 of 144

Page 43 of 157

Page 35 of 144

Town of Garden City, Colorado
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
FOR THE FISCAL YEAR ENDING DECEMBER 31, 2026

Submitted by
The Adams Group, LLC
6000 Greenwood Plaza Blvd., Ste. 115
Greenwood Village, Colorado
303-733-3796
Contact
Eric Miller, CPA, Partner
([email protected])

Page 45 of 157

Page 36 of 144

TABLE OF CONTENTS
Page

The Adams Group, LLC Introduction ................................................................................... ..A
Independence ..................................................................................................................... ..1
License to Practice in Colorado .......................................................................................... ..1
Audit Timeline .................................................................................................................... ..1
Audit Procedures Performed .............................................................................................. ..2
Partner, Supervisory, Staff Qualifications and Experience ................................................ ..3
Similar Engagements with other Governmental Entities ................................................... ..4
Cost Proposal for Fiscal Year 2026 Engagement……………………..……………………………….……...5
Additional Exhibits:
Exhibit A – License to Practice in the State of Colorado
Exhibit B – Most Recent Adams Group Peer Review
Exhibit C – Insurance Documents

Page 46 of 157

Page 37 of 144

September 25, 2026
Town of Garden City
621 27th Street Road
Garden City, CO 80631
We are very pleased to have this opportunity to submit a proposal to serve as
independent auditors for the Town of Garden City, Colorado (the Town). We
hope this proposal expresses our qualifications and desire to start a
professional relationship with the Town.
Understanding of Work
We understand the Town is seeking services from a licensed certified public
accounting firm to perform independent audit services over the Town’s
financial statements for the fiscal year ending December 31, 2026. The audit
will be performed in accordance with generally accepted auditing standards.
The audit will also be performed in accordance with the State of Colorado
Local Government Audit Law (Colorado Revised Statutes, Section 29, Part 6).
Committed to Excellence
The Town will work with a team of professionals who are dedicated to the
government industry and providing external audits over local governments
within the State of Colorado. The Adams Group, LLC has extensive business
experience and technical abilities to meet the needs of the Town. Eric Miller,
Partner, is authorized to make representations for The Adams Group, LLC.
Please see the title page for the firm’s address and telephone number.
Assigned Partner and Audit Team
As the assigned Partner, Eric Miller is the individual responsible for the quality
of the audit, final reports, and audit documentation. Upon completion of the
audit, he is responsible for the reporting and delivery requirements as outlined
in the request for proposal. He will also be the individual attending the Town
Council meeting to discuss the fiscal year audit and financial statements. Eric
is also responsible for ensuring all needs of the Town are not only met but
exceeded throughout the duration of our professional relationship with the
Town. He will be assisted by other member of The Adams Group team in
performing audit procedures during the course of the audit.
Responsive and Timely
With The Adams Group, LLC, you will work with a group of Partners and
Managers throughout the duration of the audit contract. Compared to other
regional CPA firms, we have a relatively small, but experienced team.

A
Page 47 of 157

Page 38 of 144

We provide timely responses to all Town questions and a quick turnaround on all Town
deliverables. We make ourselves available throughout the fiscal year as needed to assist with
questions or best practices at no additional cost to the Town to ensure we are knowledgeable
about Town operations at the commencement of the annual audit. This understanding ensures
the Town’s time schedule as outlined in the request for proposal is met throughout the duration
of our relationship with the Town.
Committed to Your Success
We are dedicated to building in-depth knowledge of the Town. Our goal is to deliver a highquality audit that supports the Town’s accountability, transparency, and continued growth. We
take pride in developing a long-term relationship with the Town and investing the necessary time
to understand your goals and how we can help. We look forward to the opportunity to work with
the Town and are committed to providing an audit experience that is professional and valuable
to management and Town Council.
Sincerely,

Eric Miller, Partner
The Adams Group, LLC

A
Page 48 of 157

Page 39 of 144

TOWN OF GARDEN CITY, COLORADO
PROPOSAL FOR AUDIT SERVICES
THE ADAMS GROUP, LLC
Independence
The Adams Group, LLC and all members of this proposal are independent of the Town as defined
by generally accepted auditing standards, the standards set forth for financial audits in the U.S.
government Accountability Office’s (GAO) Government Auditing Standards (2024), the audit
requirement of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance),
as well as applicable State of Colorado audit requirements. We have no potential conflict of
interest relative to the Town.
The Adams Group, LLC has not been through any federal or state desk reviews or field reviews of
our audits during the past three (3) years. The Adams Group, LLC has not had any disciplinary
action taken nor has there been any pending disciplinary action against the firm during the past
three (3) years by the Colorado State Board of Accountancy or any other regulatory bodies of
professional organizations.
License to Practice in Colorado
Please see Exhibit A for documentation of our license to practice in the State of Colorado.
Audit Timeline
As previously outlined, we are dedicated to meeting the Town’s timeline outlined in the request
for proposal. This includes:
Interim Fieldwork: At the Town’s request, interim fieldwork can be performed prior to final
fieldwork. Interim fieldwork would consist of: a) gaining an understanding of current year
operations of the Town; b) internal control testing; and c; audit areas the Town deems ready for
interim fieldwork, if any.
Final Fieldwork and Substantive Testing: To be completed upon completion and receipt of the
initial trial balance from the Town. Main audit procedures will be performed at this time. This
includes: a) making selections of transactions for testing; 2) testing over balance sheet and
income statement accounts; and 3) preparing a draft of the financial statements for
management’s review.
Final Reporting: Draft deliverables will be submitted to the Town prior to final issuance for formal
review. We will issue the final opinion and audit deliverables upon completion of final audit
procedures and the Town’s review of audit deliverables. We will work with management in
determining the exact date for completion. This will ensure the audit is completed in time for the
Town to meet state reporting requirements. We will present audit reports to Town Council at the
conclusion of the fiscal year audit.
1
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Page 40 of 144

TOWN OF GARDEN CITY, COLORADO
PROPOSAL FOR AUDIT SERVICES
THE ADAMS GROUP, LLC
Audit Procedures Performed
At the onset of the annual audit, we perform a detailed risk assessment over the Town’s
transaction cycles, operations, and related components of the financial statements. As
operations or transaction cycles of the Town may change from year to year, the risk assessment
process is also tailored based upon our understanding of these changes. Through this
understanding, an audit plan is put in place and audit procedures are designed and performed in
response to these risks. This includes:
1. An understanding of the Town’s internal control processes and procedures specific to
assets, liabilities, revenues, and expenditures. This also includes: a) review of the Town’s
policies (e.g., procurement policy) and written procedures in determining whether the
Town is following approved organizational documents; b) review of Town’s payroll
process and other IT related transaction cycles; and c) internal control walkthroughs.
2. Substantive procedures and audit testing is performed based on this risk profile. Audit
testing includes: a) preliminary analytics over account balances and comparisons of
current year activity to prior year activity; b) confirmation of account balances with 3rd
parties; c) predictive analytics; d) unpredictability testing which is revised each year to
test different components of internal controls and account balances; and e) vouching of
invoices and cash receipts recorded by the Town. As part of standard audit procedures,
we also perform an audit inquiry with a member of Town Council and receive
correspondence from outside legal counsel regarding potential litigation or other matters
impacting the Town.
3. At the conclusion of substantive testing, a detail review of the audit binder is completed
by a member of The Adams Group. This detail review process includes a review of all
workpapers and a draft copy of the financial statements. In addition, all audit binders go
through a quality review process which is performed by a member of our team who is
unassociated with the audit in verifying audit standards have been met and our
workpapers properly document the conclusions reached based on the work performed.
4. Procedures outlined culminate with the following deliverables:
a. Independent auditors’ report and financial statements
b. Management letter and communication to governance
c. Presentation to Town Council

2
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Page 41 of 144

TOWN OF GARDEN CITY, COLORADO
PROPOSAL FOR AUDIT SERVICES
THE ADAMS GROUP, LLC
Partner, Supervisory, Staff Qualifications and Experience
The proposed staff for the Town’s engagement will include the following people:
Eric Miller
Kevin Kimball
Elliott Moery
Ryan Graham

Engagement Partner
Partner
Manager
Partner – Quality Control Review
Eric Miller has been with The Adams Group, LLC for 6 years after spending
10 years at a top ten public accounting firm. He has worked exclusively
with state and local governments for his 16 year career. Eric’s expertise
includes financial and single audits over municipalities, fire districts,
counties, state departments, school districts and charter schools, and
various special districts both at The Adams Group and his prior firm. Eric
will serve as the engagement partner and will be directly involved with the
audit fieldwork, managing the timeline and expectations of the Town, and
reporting to Town Council at the conclusion of the audit. He will be the
main point of contact for the Town and will work closely with the
engagement staff as well as the Town’s management team. Eric is a
member of the Colorado Society of CPAs, American Institute of CPAs and
is licensed to practice in the State of Colorado.
Kevin Kimball came to the firm in 2021 having previously worked at a top
ten public accounting firm with his main focus being state and local
governments as well as not-for-profit organizations. Kevin’s expertise
includes financial and single audits over municipalities, fire districts,
counties, state departments, school districts and charter schools, and
various special districts both at The Adams Group and his prior firm. Kevin
is a member of the Colorado Society of CPAs, American Institute of CPAs
and is licensed to practice in the State of Colorado.

Elliott Moery has been with the firm for eight years working on audits
within the governmental industry as well as other industries. Elliot’s past
government audit experience includes audits over municipalities, fire
districts, special districts, and variance other governmental entities. Elliott
is a member of the Colorado Society of CPAs, American Institute of CPAs
and is licensed to practice in the State of Colorado.

3
Page 51 of 157

Page 42 of 144

TOWN OF GARDEN CITY, COLORADO
PROPOSAL FOR AUDIT SERVICES
THE ADAMS GROUP, LLC
Partner, Supervisory, Staff Qualifications and Experience (continued)
Ryan Graham came to the firm in 2019 having previously worked at a top
ten public accounting firm for eleven years where he served as a resource
for the western region assurance group. Ryan will be responsible for
performing the unassociated quality control review to ensure all applicable
audit standards and requirements are met prior to issuance. Ryan is a
member of the Colorado Society of CPAs, American Institute of CPAs and
is licensed to practice in the State of Colorado.

All staff within the firm performing audit engagements are required to perform continuing
professional education, which meets the AICPA continuing professional education standards. In
addition, under Government Auditing Standards, individuals who perform yellow book audit
engagements are required to complete at least 80 hours of CPE during a two-year period (which
is relevant for single audit engagements). All individuals assigned to the Town’s engagement have
met these requirements. Relevant CPE for all individuals can be provided upon request.
We believe in continuous and proactive communication related to new governmental accounting
standards to ensure the Town is prepared and has a plan of action when new standards need to
be implemented. All members of your proposed team stay current and knowledgeable
surrounding changes with GASB pronouncements.
Similar Engagements with other Governmental Entities
Below is a listing of similar entities The Adams Group currently performs or as very recently
performed the annual audit for reference:
Client Name

Dates

Contact

Phone Number

Town of Platteville

Services Performed
Financial Audit and Single
Audit (when required)

2020 - Present

Troy Renken

970-785-2245

Town of Severance

Financial Audit and Single
Audit (when required)

2021 - Present

Jacquelyn Grossnickle

970-686-1218

Town of Timnath

Financial Audit and Single
Audit

2021 - 2025

Lisa Gagliardi

970-224-3211

Town of Keenesburg

Financial Audit and Single
Audit (when required)

2021 - Present

Shawna Finkenbinder

303-732-4281

Town of Lyons

Financial Audit and Single
Audit

2012 - Present

Cassandra Eyestone

303-823-6622

4
Page 52 of 157

Page 43 of 144

TOWN OF GARDEN CITY, COLORADO
PROPOSAL FOR AUDIT SERVICES
THE ADAMS GROUP, LLC
Additional references and listing of other municipal clients can be provided upon request.
Cost Proposal for Fiscal Year 2026 Engagement
Outlined below is our proposed not to exceed fee for the Town’s fiscal year 2026 audit:
Total not to Exceed Fee for Fiscal Year 2026 Audit
Financial Statement Audit

2026
$ 18,500

We appreciate the opportunity for consideration to work with the Town.

5
Page 53 of 157

Page 44 of 144

Below are your electronic wallet cards to use as proof of your license. You can also print your license at
any time by visiting www.colorado.gov/dora/DPO_Print_License and following the instructions listed.

If you would like a more durable wallet card option, you can order one for a fee by visiting
www.nasbastore.org and selecting the “Colorado License Cards” link on the left hand side of the page. If
you prefer, you can also contact NASBA by phone at 1-888-925-5237 or by email at [email protected].
Should you have questions about your credential, or need other information please contact our
Customer Service Team at 303-894-7800 or [email protected].

Colorado Department of Regulatory Agencies
Division of Professions and Occupations

Board of Accountancy

The Adams Group, LLC

Public Accounting Firm

FRM.0100004
09/01/2026
Number
Issue Date
Active
08/31/2029
Credential Status
Expire Date
Verify this credential at: dpo.colorado.gov

Division Director: Sam Delp

Credential Holder Signature

1560 Broadway, Suite 1350, Denver, CO 80202 P 303.894.7800

Credential Holder Signature

F 303.894.7693 dpo.colorado.gov

Page 55 of 157

Page 45 of 144

1221 W. Mineral Avenue, Suite 202
Littleton, CO 80120
303-734-4800
303-795-3356
Certified Public Accountants
& Management Consultants

www.HaynieCPAs.com

Report on the Firm’s System of Quality Control
February 11, 2025
To the Partners of The Adams Group, LLC
and the Peer Review Committee of the Colorado Society of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of The Adams Group, LLC (the
firm) in effect for the year ended August 31, 2024. Our peer review was conducted in accordance with the Standards for
Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified
Public Accountants (Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described
in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how
engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are
evaluated by a peer reviewer to determine a peer review rating.
Firm’s Responsibility
The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable
assurance of performing and reporting in conformity with the requirements of applicable professional standards in all
material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not
performed or reported on in conformity with the requirements of applicable professional standards, when appropriate,
and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer’s Responsibility
Our responsibility is to express an opinion on the design of and compliance with the firm’s system of quality control
based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards, including a
compliance audit under the Single Audit Act.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in
determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of The Adams Group, LLC in effect
for the year ended August 31, 2024, has been suitably designed and complied with to provide the firm with reasonable
assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms
can receive a rating of pass, pass with deficiency(ies), or fail. The Adams Group, LLC has received a peer review rating
of pass.

Page 57 of 157

Page 46 of 144

The Premier Plan - Information Update

Part of the AICPA Professional Liability Insurance Program
Firm Name: ------------------------------------------------Web Address :______________________________________
Customer Num ber : _______Email: _______________Phone :____________
Staffing: Owners & Partners
Ot her Professionals
Support Staff ____ Total ______
1. Our firm, including any finn affiliates, have NOT merged, acquired, or purchased the assets of any individual or
entity or have not lost more than 50% of the firm's owners, partners, or officers in the past 12 monilis ........................................... □ True □ False
2. After inquiry of all owners, partners, officers, managers and professionals of the firm and firm affiliates, within the past 18 monilis, none of our
firm, firm affiliates, or any past or present firm personnel:
a. have been the subject of any regulatory or disciplinary investigation or inquiry (both formal and informal); suspended from practice; or
indicted on, charged wiili or plead guilty to, no contest to, or were convicted of any criminal charge ......................................... □ True □ False
b. are aware of any professional liability claims or any act, error omission, or fee dispute which may be expected to be the basis of a claim or
suit against the firm, firm affiliates, any separate entities, ilieir personnel, or the firm's predecessors in business ............... .... □ True □False
c. have become aware of any change in status, including expense or indemnity reserves, payment(s), coverage position, and/or closure,
regarding any professional liability claim or potential claim that was previously reported to an insurer oilier than CNA ... ........ □ True □ False
If you have answered "False" to 2a., b. or c. and you have NOT reported the matter to CNA as a claim or potential claim, provide a
narrative description of the m atter by attaching a separate sheet on your letterhead to this Information Update.

3. Wiiliin the past 2 years, the finn, finn affiliates, or subsidiaries (including ilieir predecessors in business) applying for coverage have NOT:
a. prepared any tax return and/or given any tax advice, regardless of whether compensation was received, involving:
I) a transaction identified as a "listed transaction" or "transaction of interest" by the IRS or any state revenue agency,
2) a transaction identified in any year on ilie IRS Dirty Dozen, or
3) a transaction not identified by tax revenue authorities as a "listed transaction" or "transaction of interest" but which purports to confer
similar disproportionate tax and/or economic benefits,
which has been challenged or disallowed by the IRS or any state taxing authority ..................... ... .................. ............. □ True □ False
b. received any fee, reciprocity, or any oilier benefit in connection wiili ilie design, recommendation, sale, promotion or referral of any
transaction described in Question 3a ... ............ ...... ... ............ ......... ......... ............ ... ...... ............ ...... ... .......... □ True □ False
c. been formally or informally contacted by the IRS, any state revenue authority, or any governmental agency related to any transaction
described in Question 3a, or concerning any penalty assessable against a Material Advisor ... ................. ......... ............. □ True □ False
If you have answered "False" to 3a. through 3c., provide a narrative description of the services provided, numher of clients, and client
profile (individual investor, promoter/syndicator, etc.) by attaching a separate sheet on your letterhead to this Information Update.

4. Within the past three (3) years, has the firm or firm affiliates undergone a peer review? .................................................................. DYes □ No
If "Yes", provide your most recent peer review result and date in order to be considered for the Peer Review Credit.
Result:
Pass □
Pass with Deficiencies □
Fail □
Report Date:_ _
/ ___
_
5. Revenues: Provide gross annual revenues on an accrual basis.
Last Fiscal Year
I

�

Estimate For Current Year

YE:

�

YE:

6. Provide ilie percentage of gross annual revenue derived from the following areas of practice. (Total ofall items must equal I 00%.)
Annual
Engagement
Letters Used?
a. Business Tax Services
% Yes D No
m. Information Technology
%
b. Estate Tax Services
% Yes D No
n. IT/Cybersecurity Attestation
%
C.
Individual Tax Services
% Yes D No
0.
Cybersecurity Consulting
%
d. Accounting/Bookkeeping
% Yes D No
p. Investment Advisory
%
e. Client Accounting Services
% Yes D No
q. Family Office Services
%
f. Preparation Services
% Yes D No
r.
Court-Appointed Receiver
%
g. Compilation
% Yes D No
s. Merger & Acquisition Services
%
h. Review
% Yes D No
t.
Business Valuation
%
I.
Agreed Upon Procedures
% Yes D No
u. Business Management
%
j.
Audit: Non-SEC registered Clients
% Yes D No
V.
Forecasts/Projections
%
k. Audit: SEC-registered/Public Clients*
% Yes D No
w. Litigation Support
%
I. Trustee/Executor
% Yes D No
X.
Other
%

□
□
□
□
□
□
□
□
□
□
□
□

*Include all entities registered with the SEC and any entity traded on any type of exchange, including forei gn exchanges.

Annual
Engagement
Letters Used?
Yes D No
Yes D No
Yes D No
Yes D No
Yes D No
Yes D No
Yes D No
Yes D No
Yes D No
Yes D No
Yes D No
Yes D No

□
□
□
□
□
□
□
□
□
□
□
□

Depending upon your responses to this Information Update, we reserve the right to rescind or revise the quotation.

Page 59 of 157

Page 47 of 144

PLEASE READ THE FOLLOWING:
THE COMPLETION OF THIS INFORMATION t:PDATE OR TENDERING OF PREMILM DO ES NOT BIND COVERAGE. THIS INFORMATION t:PDATE IS St:BJECT TO THE
t:NDERWRITING RU,ES OF THE
INSLRANCE COMPA1'-Y. Actual qu otes are subject to underwriting review, approval and acceptance.
I have answered the questions in this Information Update, as well as any supplem ental information attached hereto, to the best of my ability and declare and hereby acknowledge that the
aforementioned statements and answers, as well as any supplements attached to this Information Update, are true, accurate and complete, and that no material facts have been omitted.
Applicant acknowledges a continuing obligation to report to the Company as soon as practicable any material changes in all such information, after signing the Information Update and prior to
issuance of the policy, and acknowledges that the Company shall have the right to withdraw or modify any outstanding quotations and/or authorization or agreement to bind the insurance based
upon such changes. Further, Applicant understands and acknowledges that
1)
2)
3)

if a policy is issued, the Company will have relied upon, as representations: this information update: and any supplemental applications; any other statements fun1ished to the
Company in conjunction with this Information Update, all of which are hereby incorporated by reference into this application and made a part hereof:
this Inforn1ation Update and any prior application will be the basis of the contract and will be incorporated by reference into and made a part of such policy.
the Applicant, through the undersigned authorized representative, hereby acknowledges that the aforem entioned statements and answers are accurate and complete. Applicant
further understands that any inaccurate or incom plete statements may resul t in an exclusion or denial of insurance coverage. Applicant further authorizes CNA Insurance
Companies to release the information on this Application and associated underwriting information.

FRAUD NOTICE - WHERE APPLICABLE UNDER THE LAW OFYOlR STAIE
Any person who knowingly and with intent to defraud any insurance company or other person files an application for insurance or statement of claim containing any materially false or incomplete
infonnation, or conceals for the purpose of misleading, infonnation concerning any fact material thereto, commits a fraudulent insurance act, which is a crime AND MAY BE SUBJECT TO CIVIL FINES
AND CRIMINAL PENALTIES (For District of Columbia residents only: It is a crime to provide false or misleading information to an insurer for the purpose of defrauding the insurer or any other person
Penalties include imprisonment and/or fines. In addition, an insurer may deny insurance benefits if false information materially related to a claim was provided by the applicant.) (For Florida residents only:
Any person who knowingly and with intent to injure, defraud, or deceive any insurer files a statement of claim or an application containing any false, incomplete, or misleading information is guilty of a
felony of the third degree.) (For Kansas residents only: Any person who, knowingly and with intent to defraud, presents, causes to be presented or prepares with knowledge or belief that it will be presented
to or by an insurer, purported insurer, broker or any agent thereof, any written, electronic, electronic impulse, facsimile, magnetic, oral, or telephonic communication or statement as part of, or in support of,
an application for the issuance of, or the rating of an insurance policy for personal or commercial insurance, or a claim for payment or other benefit pursuant to an insurance policy for commercial or personal
insurance which such person knows to contain materially false infonnation concerning any fact material thereto; or conceals, for the purpose of misleading, infonnation concerning any fact material thereto
commits a fraudulent insurance act.) (For Louisiana residents only: Any person who knowingly presents a false or fraudulent claim for payment of a loss or benefit or knowingly presents false information
in an application for insurance is guilty of a crime and may be subject to fines and confinement in prison.) (For Maine residents only: It is a crime to knowingly provide false, incomplete or misleading
infonnation to an insurance company for the purpose of defrauding the company. Penalties may include imprisonment, fines or a denial of insurance benefits.) (For Maryland residents only: Any person
who knowingly or willfully presents a false or fraudulent claim for payment of a loss or benefit or who knowingly or willfully presents false information in an application for insurance is guilty of a crime and
may be subject to fines and confinement in prison.) ( (For New Jersey Residents Only: Any person who includes any false or misleading infonnation on an application for an insurance policy is subject to
criminal and civil penalties.) (For New York residents only: Any person who knowingly and with intent to defraud any insurance company or other person files an application for insurance or statement of
claim containing any materially false or incomplete information, or conceals for the purpose of misleading, infonnation concerning any fact material thereto, commits a fraudulent insurance act, which is a
crime and may be subject to a civil penalty not to exceed five thousand dollars and the stated value of the claim for each such violation.) (For Oklahoma residents only: WARNING: Any person who
knowingly, and with intent to injure, defraud or deceive any insurer, makes any claim for the proceeds of an insurance policy containing any false, incomplete or misleading infonnation is guilty of a felony.)
(For O regon residents only: Any person who knowingly and with intent to defraud any insurance company or other person files an application for insurance or statement of claim containing any materially
false or incomplete information, or conceals for the purpose of misleading, information concerning any fact material thereto, may have committed a fraudulent insurance act, which may be a crime and may
be subject to civil fines and criminal penalties.) (For Pennsylvania residents only: Any person who knowingly and with intent to defraud any insurance company or other person files an application for
insurance or statement of claim containing any materially false information or conceals for the purpose of misleading, information concerning any fact material thereto commits a fraudulent insurance act,
which is a crime and subjects such person to criminal and civil penalties.) (For Puerto Rico residents only: Any person who knowingly and with the intention of defrauding, presents false infonnation in an
insurance application, or presents, helps or causes the presentation of a fraudulent claim for the payment of a loss or other benefit, or presents more than one claim for the same damage or loss, will incur a
felony, and upon conviction, shall be sanctioned for each violation with a fine of not less than five thousand dollars ($5,000) nor more than ten thousand dollars ($10,000): or imprisonment for a fixed tenn of
three (3) years, or both penalties. Should aggravating circumstances be present, the penalty thus established imprisomnent may be increased to a maximum of five (5) years; if extenuating circumstances are
present, it may be reduced to a minimum of two (2) years.) (For Rhode Island residents only: Any person who knowingly presents a false or fraudulent claim for payment of a loss or benefit or knowingly
presents false infonnation in an application for insurance is guilty of a crime and may be subject to fines and confinement in prison. (For Tennessee residents only: Any person who knowingly and with
intent to defraud any insurance company or other person files an app lication for insurance or s tatement of c laim containing any materially false or incomplete infonnation, or conceals for the purpose of
misleading, information concerning any fact material thereto, commits a fraudulent insurance act, which is a crime and may be subject to civil fines and criminal penalties. Penalties include in1prisonment,
fines and denial of insurance benefits.) (For Vermont residents only: Any person who knowingly and with intent to defraud any insurance company or other person files an application for insurance or
statement of claim containing any materially false or incomplete infonnation, or conceals for the purpose of misleading, infonnation concerning any fact material thereto, commits a fraudulent insurance act,
which may be a crime and may be subject to civil fines and criminal penalties.) (For Virginia residents only: (It is a crime to knowingly provide false, incomplete or misleading information to an insurance
company for the purpose of defrauding the company. Penalties include imprisomnent, fines and denial of insurance benefits.) (For \Vash ington residents only: Any person who knowingly and with intent to
defraud any insurance company or other person files an application for insurance or statement of claim containing any materially false or incomplete information, or conceals for the purpose of misleading,
infonnation concerning any fact material thereto, commits a fraudulent insurance act, which is a crime and may be subject to civil fines and criminal penalties. It is a crime to knowingly provide false,
incomplete, or misleading information to an insurance company for the purpose of defrauding the company. Penalties include imprisomnent, fines, and denial of insurance benefits.) (For \Vest Virginia
residents only: Any person who knowingly presents a false or fraudulent claim for payment of a loss or benefit or knowingly presents false information in an application for insurance is guilty of a crime and
may be subject to fines and confinement in prison.)

Must be signed by an individual who has the authority to sign on behalf of and to bind the Applicant, all firms and individuals
requesting ins urance through this Information Update.
Signature of Applicant

Title

AON

Date

A-4841-107WS

C'NA

Application is made to CNA member property-casualty companies. This program is not available outside the United States. CNA is a
registered trademark of CNA Financial Corporation. Certain CNA Financial Corporation subsidiaries use the "CNA" trademark in connection
with insurance underwriting and claims activities. Copyright© 2024 CNA. All rights reserved.

Page 60 of 157

Page 48 of 144

Premier
PlanPart of the AICPA .Professional

insurance l'ro,gram

Prepared for:

Renewal Quotation
Policy number:
Client number:
Policy period:

Jason Adams
The Adams Group, LLC

APL 713724192
0511227000
9/01/2026 To

9/01/2027

Please read the attached Premium Finance Agreement (PFA). Acceptance of the PFA is in the sole discretion of the premium finance company
("Lender").
Premium financing is not provided by the agent listed above and the agent does not have the authority to bind the premium finance company or
make representations on its behalf.

Total Annual Premium
Processing Charges
Total Down Payment
Amount Financed
10 Monthly installments
Finance Charges
Total of Payments
Annual % rate (APR)
1 st installment due date

□

Option 1 Financed
10,303.00

$
$

35.00

1,066.00

9,272.00

984.43

572.30

9,844.30
13.2500 %

10/01/2026

Signature: ____________________________________________
Edition #01

Date: __8/20/26________
_
Page 3
Page 61 of 157

Page 49 of 144

Premier
PlanPart of the AICPA .Professional

insurance f'ro,gram

Prepared for:
Jason Adams
The Adams Group, LLC

Renewal Quotation
Policy number:
Client number:
Policy Period:

APL 713724192
0511227000
9/01/2026 To

9/01/2027

Agent: Affinity Insurance Svcs, Inc ., 1100 Virginia Drive, Suite 250, Fort Washington, PA 19034
Coverage is provided by Continental Casualty Company, a CNA Member Property/Casualty company.
Part III. Policy Forms: Specimen copies of optional endorsements are included. Other forms are available upon request.
G-127136-A(1/16) Policy
CNA86549XX CPA Net Protect Prime Endorsement
G-127137-A(7/12) Declarations Page
G-127157-A(6/97) Nuclear Energy & Pollution Exel.
G-127164-A05(6/97) Amend. Termination Provisions - CO
G-41512-C05(1/90) Colorado Disclosure Form
G-127156-A99(6/97) Right to Claim Information
G-141584-A(6/03) Policyholder Notice
CNA90673XX-(11/17) Amend Limits of Liability Endorseme

Part IV. Special Instructions/Notes:

(C) The quotation is contingent upon receipt and underwriting approval of
the attached questionnaire.
(C) This quotation is contingent upon receipt of a fully completed
CPA NetProtect Application, if the CPA NetProtect option is selected.
Quotation subject to change dependent upon information provided.
(I) Please note - the increase in premium is due to an increase in the firm's
gross annual revenue.

Part V. Payment Method:
1. Please make checks payable to: Affinity Insurance Svcs, Inc .
and remit payment to: Affinity/Financial Professionals Division, P.O. Box 392085, Pittsburgh, PA 15251-9085
2. If premium financing is selected:
a. Make your check payable to the agent listed above for the down payment amount, and return with this form in the envelope provide;
b. Acknowledge you have read the attached PFA and this schedule which is incorporated into the PFA and agree to comply with them. If you deem it necessary, you
authorize and direct Aon Insurance Services or Lender to sign a PFA on your behalf prepared according to the terms you have selected;
c. You understand and agree that Lender will loan the amount financed and agree to pay Lender the total of payments in installments as shown above and in accordance
with the PFA;
d. You understand and agree that if you fail to make the payments agreed to above, your insurance will be cancelled and all unearned premiums will be sent to Lender.
If you have any questions or would like additional options quoted, please contact us at •(800) 221-3023.
My signature below constitutes my consent to the attached Compensation and Other Disclosure Information.
Signature:

Date: 8/20/26

Your submission of this form and/or our preliminary acceptance of payment do not guarantee coverage. Should this submission be determined ineligible for coverage, your payment will be refunded.
Page 4
Edition #01
National Administrator: Aon Insurance Services www.cpai.com
Page 62 of 157

Page 50 of 144

CPA NetProtect® for AICPA Member Insurance Programs

Supplemental Cyber Coverage Application

1. Firm Name: The Adam sGroup LLC
m
2. Contact:
J
_ _ a_s_o _n_A_d_a _ _ s_____________ E-mail: jaso [email protected]
After inquiry of all owners, partners, officers and professionals of the firm and firm affiliates, within the past 5 years have you: (1)
become aware of claims, incidents, circumstances or events that could reasonably give rise to a claim involving matters of privacy
injury, identity theft, denial of service attacks, computer virus infections, theft of information, extortion demand, damage to a third
party network, or a customer's inability to rely on your network; (2) sustained a loss of or damage to your network that resulted in a
loss of income; or (3) been the subject of any regulatory or disciplinary investigation or inquiry?........................................... YD N

□

Is yes, please describe on separate sheet and attach.

The CNA Cyber Risk Assessment Primer presents the Required Minimum Practices pertaining to each of the questions below. In
order to be eligible for and maintain CPA NetProtect coverage, you must utilize and maintain these Required Minimum Practices.
1.
2.

DY D N
Does your firm implement security software updates in a timely manner? . . . . . . . . . . . . . . . . . . . . . . . . . . . DY D N

Does your firm have a virus protection program and firewall in place?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Does your firm replace all default settings to ensure your information security systems
DY D N
are configured securely? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Does your firm control access to information that resides on data storage devices such as servers,
desktops, laptops, external storage devices and mobile devices? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DY D N
.
5 Does your firm have a password usage policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DY D N
6. Does your firm ensure that sufficient safeguards are in place for the transmission and storage of data? . . . DY D N
3.

Does your firm monitor user accounts to identify and eliminate inactive users?. . . . . . . . . . . . . . . . . . . . . . . DY D N

Does your firm control access to information that can be displayed, printed, and/or downloaded to
external storage devices? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. We agree to follow the Required Minimum Practices outlined in the CNACyber Self-Assessment Primer
and maintain them during the policy period........................................................................................................
8.

DY D N
DY D N

In order to qualify for CPA NetProtect PRIME, the following two questions must be answered "yes". If these questions
cannot be answered "yes", we reserve the right to withdraw or modify the quotation you received.
1.

Do you have a documented information technology business continuity and disaster recovery

DY D N
DY DN
If yes, is it tested periodically? .............................................................................................................................................
2. Do you perform regular backups of data, applications and system configurations?...................................................... DY D N
program for your business? ....................................................................................................................................................

I have answered the questions in the Application to the best of my ability and declare that, to the best of my knowledge, the answers
set forth herein are true, correct and complete. My signing of the Application does not bind the Insurance Company to complete the
insurance, but it is agreed that this Application shall be the basis of the contract should a policy be issued. It is agreed that this
Application shall be deemed to be made part of the policy, if issued. I further understand than an incorrect or incomplete statement
or answer on the Application could void my coverage

AICPA
Page 63 of 157

Page 51 of 144

FRAUD NOTICE - Where Applicable Under The Law of Your State
WARNING -Any person who knowingly and with intent to defraud any insurance company or other person files an application for
insurance or statement of claim containing any materially false or incomplete information, or conceals for the purpose of misleading,
information concerning any fact material thereto, commits a fraudulent insurance act, which is a crime and may be subject to civil
fines and criminal penalties (For DC residents only: It is a crime to provide false or misleading information to an insurer for the
purpose of defrauding the insurer or any other person. Penalties include imprisonment and/or fines. In addition, an insurer may deny
insurance benefits if false information materially related to a claim was provided by the applicant.) (For FL residents only: Any
person who knowingly and with intent to injure, defraud, or deceive any insurer files a statement of claim or an application
containing any false, incomplete, or misleading information is guilty of a felony of the third degree.) (For LA residents only: Any
person who knowingly presents a false or fraudulent claim for payment of a loss or benefit or knowingly presents false information in
an application for insurance is guilty of a crime and may be subject to fines and confinement in prison.) (For ME residents only: It is a
crime to knowingly provide false, incomplete or misleading information to an insurance company for the purpose of defrauding the
company. Penalties may include imprisonment, fines or a denial of insurance benefits.) (For NY residents only: and shall also be
subject to a civil penalty not to exceed five thousand dollars and the stated value of the claim for each such violation.) For Oklahoma
residents only: WARNING: Any person who knowingly, and with intent to injure, defraud or deceive any insurer, makes any claim for
the proceeds of an insurance policy containing any false, incomplete or misleading information is guilty of a felony. (For PA residents
only: Any person who knowingly and with intent to defraud any insurance company or other person files an application for insurance
or statement of claim containing any materially false information or conceals for the purpose of misleading, information concerning
any fact material thereto commits a fraudulent insurance act, which is a crime and subjects such person to criminal and civil
penalties.) (For TN and WA residents only: Penalties include imprisonment, fines and denial of insurance benefits.) (For VT residents
only: any person who knowingly and with intent to defraud any insurance company or other person files an application for insurance
or statement of claim containing any materially false or incomplete information, or conceals for the purpose of misleading,
information concerning any fact material thereto, commits a fraudulent insurance act, which may be a crime and may be subject to
civil fines and criminal penalties.)
Name of Principal, Partner or Officer (Please Print): _____________________________
Signature of Principal, Partner or Officer: _______________________ Date: _______

Unclen1;1r1tt1°n by:

AICPA

ICN # 501844
GSL11489 (05/17)

A-9764-1017

Page 64 of 157

Page 52 of 144

Lance McMahon, CPA
Masters in Taxation
Specializing in Tax Preparation and Financial Auditing
Member AICPA, COCPA, CGFOA, GFOA & SDACO
lancemcmahoncpa.com
1200 Calcite Dr., Divide, CO 80814
(719) 678-5084
Email: [email protected]
September 21, 2026
Board of Trustees and Management
The Town of Garden City
Weld County, Colorado
Dear Board Members and Management:
Thank you for the opportunity to submit my proposal to provide independent audit
services to The Town of Garden City for the year ending December 31, 2026. I appreciate
the City’s consideration of my firm and would welcome the opportunity to serve the City.
I am a sole-practitioner Certified Public Accountant with more than five decades of public
accounting, auditing, taxation, and financial management experience. My practice is
increasingly concentrated in governmental auditing, with a particular emphasis on
Colorado Special Districts and other local governmental entities.
An important distinction of my practice is that I personally perform and manage each audit
engagement. The City’s audit would not be delegated to junior staff. I would be directly
involved throughout the engagement—from initial planning and risk assessment through
fieldwork, financial statement review, communications with management and the Board,
and issuance of the final audit report.
My current Colorado governmental audit practice includes Water and Sanitation Districts,
Metropolitan Districts, a Conservation District, and an Ambulance District, together with a
number of smaller governmental entities for which I perform annual audit exemption
engagements. This experience has provided substantial familiarity with governmental
accounting and financial reporting, Colorado statutory requirements, fund accounting,
internal controls, grants, capital assets, debt, budgeting, and other matters commonly
encountered by Colorado local governments.
I propose to perform the City’s audit for a fee not to exceed $18,000, assuming the
engagement does not encounter unusual circumstances or significant work outside the
normal scope of the audit.

Page 65 of 157

Page 53 of 144

The Town of Garden City – 2026 Audit Proposal
2|Page
My goal is to provide the City with an experienced, responsive and practical audit
relationship. Because I personally perform the work, management and the Board have
direct access to the CPA responsible for the engagement throughout the audit process.
The accompanying materials provide additional information regarding my professional
qualifications, Colorado governmental audit experience, audit approach, proposed fee,
and most recent peer review.
Thank you again for the opportunity to submit this proposal. I would be pleased to discuss
the proposal or answer any questions the City may have.
Sincerely,

Lance McMahon, CPA
Divide and Woodland Park, Colorado
(719) 678-5084
[email protected]

Page 66 of 157

Page 54 of 144

The Town of Garden City – 2026 Audit Proposal
3|Page
Lance McMahon, CPA
Master of Taxation
Independent Certified Public Accountant
Professional Background
My early professional career included public accounting experience with Alexander Grant
& Co. My governmental audit experience has included municipalities, municipal utility
Districts, water and sewer authorities, housing authorities, councils of governments,
independent school Districts, and other local governmental entities.
My practice is now increasingly concentrated on serving Colorado local governments,
particularly special Districts.
Education
Master of Taxation
University of Texas at San Antonio
Bachelor of Business Administration – Accounting
St. Mary's University, San Antonio, Texas
Professional Licensure
•
•

Colorado CPA License No. 9035163
Texas CPA License No. 15522

My professional licenses are in good standing.
Professional Memberships
•
•
•
•
•

American Institute of Certified Public Accountants
Colorado Society of Certified Public Accountants
Special District Association of Colorado
Colorado Governmental Finance Officers Association
Governmental Finance Officers Association

Governmental Audit Experience
My governmental audit experience encompasses financial statement auditing, fund
accounting, governmental financial reporting, internal control evaluation, compliance
considerations, capital assets, grants, debt, budgeting, and communications with
management and governing boards.

Page 67 of 157

Page 55 of 144

The Town of Garden City – 2026 Audit Proposal
4|Page
My current Colorado practice includes both full financial statement audits and audit
exemption engagements for a variety of local governmental entities.
Continuing Professional Education
I maintain continuing professional education in accordance with applicable professional
requirements, including governmental accounting and auditing and Colorado ethics
requirements.
Peer Review
My most recent AICPA/COCPA peer review was completed in 2025. Peer reviews
receive a rating of pass, pass with deficiencies, or fail. I received a pass rating.
Professional Approach
My practice emphasizes:
•
•
•
•
•
•
•

Direct principal-level involvement
Independence and professional judgment
Responsive communication
Consistent involvement from planning through final reporting
Practical application of governmental accounting and auditing standards
Timely completion of engagements
Minimal disruption to client operations

The Town of Garden City would work directly with me throughout the engagement
rather than having the audit delegated through multiple levels of staff.

Page 68 of 157

Page 56 of 144

The Town of Garden City – 2026 Audit Proposal
5|Page
Lance McMahon, CPA
Colorado Governmental Audit Experience
My practice is focused increasingly on providing audit and accounting services to Colorado local
governments. Representative current and recent engagements include:
Financial Statement Audits

Colorado First Conservation District
Northern Saguache County Ambulance District
St. Mary's Glacier Water and Sanitation District
Sage Pointe Metropolitan District
Lookout Mountain Water District (2026)
Clear Creek Valley Water and Sanitation District (2026)
Audit Exemption Engagements
Crow Hill Water and Sanitation District
Piedra Park Metropolitan Improvement District
Indian Hills Fire Protection District
Aspen Trails Metropolitan District
Willow Wisp Metropolitan District
Harris Park Metropolitan District
Central Clear Creek Sanitation District
Areas of Governmental Experience
These engagements involve a variety of governmental accounting and auditing matters,
including:
•
•
•
•
•
•

Governmental and proprietary fund accounting
Financial statement preparation and reporting
Budgetary compliance
Internal controls
Capital assets and infrastructure
Grants and intergovernmental revenues

Page 69 of 157

Page 57 of 144

The Town of Garden City – 2026 Audit Proposal
6|Page
•
•
•
•

Debt and other long-term obligations
Governmental accounting standards
Colorado statutory and reporting requirements
Communications with governing boards and management

The Town of Garden City
2026 Independent Financial Statement Audit
Audit Approach
The audit of The Town of Garden City will be planned and performed in accordance with
generally accepted auditing standards and applicable Government Auditing Standards.
The engagement will be designed to obtain reasonable assurance about whether the
City’s financial statements are free from material misstatement and to provide the
required independent auditor's reports.
Planning and Risk Assessment
The audit will begin with an understanding of the City, its operations, accounting system,
financial reporting processes, and significant financial activities.
Audit planning will include:
•
•
•
•
•

Identification and assessment of risks of material misstatement
Review of significant account balances, transactions, and disclosures
Consideration of fraud risks
Analytical procedures and development of audit expectations
Consideration of significant estimates and unusual transactions

Internal Controls
I will obtain an understanding of internal controls relevant to the audit, including
appropriate inquiries, observations, inspections, and walkthroughs. The audit will
consider the design and implementation of relevant controls and the effect of those
controls on the nature and extent of audit procedures.
Governmental Accounting and Compliance
Audit procedures will address matters applicable to the City, including, as appropriate:
•
•
•
•
•

Fund accounting and governmental financial reporting
Budgetary compliance
Capital assets
Cash and investments
Revenues and receivables

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The Town of Garden City – 2026 Audit Proposal
7|Page
•
•
•
•
•
•
•

Expenditures and liabilities
Payroll and employee benefits
Contracts and commitments
Grants and intergovernmental revenues
Debt and long-term obligations
Significant accounting estimates
Applicable governmental accounting standards

Completion and Reporting
Upon completion of fieldwork, proposed financial statements and audit results will be
reviewed with management. Significant audit matters and required communications will
be presented to the appropriate representatives of the City and its governing Board.
As the principal auditor, I personally control audit planning, scheduling, fieldwork,
completion, and report issuance.
Information to be included/submitted•
•
•

•

Lance McMahon, CPA is in charge and will provide all auditing services.
Accountant’s Professional Liability Coverage is attached -Continental Casualty
Company.
David Green, CPA, who provides accounting consulting services to the Town, is a
professional colleague. Mr. Green has assisted me professionally on governmental
accounting and auditing matters. This relationship does not impair my
independence with respect to the Town of Garden City.
Municipal client audits performed are listed above.

Proposed Audit Fee
2026 Financial Statement Audit — Not to Exceed $18,000.
The proposed fee is based upon my review and understanding of the City’s prior financial
information, budget, operations, and anticipated audit requirements.
The fee assumes that accounting records and supporting documentation are reasonably
complete and available and that the engagement does not encounter unusual
circumstances requiring substantial work outside the normal scope of the audit.
Any significant additional services outside the agreed audit scope would be discussed
with and approved by the City before such work is performed.

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Proposal for Professional Assurance Services

Specially Prepared for:

Town of Garden City
by

M
&
A

McMahan and Associates, L.L.C.
P.O. Box 5850
Avon, CO 81620
970-845-8800
www.mcmahancpa.com

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M
&
A

Our Mission Statement
We are committed to achieving professional excellence
and will continually provide
ethical, progressive, and responsive service
to all our clients.

Our commitment to professional excellence is evidenced by membership in the following professional
bodies:

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Town of Garden City
Proposal for Professional Auditing Services

Table of Contents

Pages
Audit Proposal

1-8

Appendices:
Appendix A – Firm License

Appendix B – Peer Review Acceptance

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M
&
A

McMahan and Associates, l.l.c.
Certified Public Accountants and Consultants
Web Site: www.McMahanCPA.com

Main Office: (970) 845-8800

AUDIT PROPOSAL
September 18, 2026
Board of Directors
Town of Garden City
Garden City, CO
Dear Directors:
As requested, it is our pleasure to provide you this proposal detailing our firm’s ability to provide
independent, professional audit and advisory services, for the fiscal year ending December 31, 2026 and
thereafter.
Our firm has made a commitment to technical excellence in the area of governmental accounting and
auditing through extensive professional development of our partners, managers, and staff. We have
developed long-term working relationships and have helped make our clients financially stronger and
operationally more efficient. We look forward to continuing our relationship with you in the coming years to
help the Town of Garden City (the “Town”) meet its financial and operational goals.
Firm Qualifications and Experience
From our office in Avon, McMahan and Associates has
provided professional services to clients throughout
the State of Colorado and the Rocky Mountain region
for over fifty years. Unlike many "audit" firms, our
practice specialization is not a sideline. McMahan and
Associates focuses on providing assurance (financial
statement audits, reviews, and compilations),
business consulting, and tax advisory services to a
diverse range of clientele – from governments to nonprofits. As auditors and trusted advisors for hundreds of local governments, our industry-specific
experience allows us to assist you with donor questions, accounting advice, software concerns, investment
policies, and compliance guidance.

Member: American Institute of Certified Public Accountants

Denver, Colorado

Avon, Colorado
1

Florence, Alabama
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Town of Garden City
Assurance Services Proposal
September 18, 2026

Firm Qualifications and Experience (continued)
In addition to the 4 firm partners (Paul Backes, Lillian Marcione, Yadira Miller, and Matthew Miller),
McMahan and Associates has 25 professional staff and 3 administrative professionals who share our
commitment providing the highest quality audit, tax, and consulting services for our clients, through
professional development / continuing education, and a desire to expertly anticipate client needs. To that
end, we are proud members of the AICPA’s Private Companies Practice Section (“PCPS”). The PCPS
promotes leadership, advocacy, professionalism, and quality of service among local and regional
accounting firms across the United States.
In addition to traditional audit and assurance services, McMahan and Associates has also rendered
assistance to our governmental clientele for the following matters:


Bond issue refunding and rating studies



Fixed asset evaluations and studies



Budgeting assistance



Construction project auditing



Internal control reviews and administrative
cost studies



Federal cost allocation plans



Accounting and expenditure cost control
reviews and evaluations



Computer studies and assistance with
implementation of software systems



TABOR Amendment consulting



Fraud examinations

Landfill closure and post-closure financial
assurance consulting



Submission of ACFRs for GFOA Certificate of
Achievement for Excellence in Financial
Reporting



Affordable Housing operations

Our Team
Lillian Marcione, CPA, will be the principal contact and will be supervising the Town’s audit
during both on-site fieldwork and “in office” phases. She received her Master’s in
Accounting from the University of Colorado, Denver, and is a member of the American
Institute of Certified Public Accountants. She has over 10 years’ experience with
McMahan and Associates, and provides professional services to a variety of clients,
including non-profit organizations, homeowner organizations, governmental entities
including municipalities, and for-profit enterprises.
Paul J. Backes, CPA, CGMA, will be the secondary contact for the Town’s audit.
A partner in McMahan and Associates, Paul has over thirty years of accounting,
auditing, and consulting experience, including more than twenty years with
McMahan and Associates. He has been actively involved in the Colorado
accounting community, working with the AICPA; the COCPA; Colorado
Government Finance Officers Association (“CGFOA”); and other professional
organizations. He has served on the COCPA’s Governmental Accounting and
Issues Committee and Continuing Professional Education Committee. He has
lectured at continuing education courses for CPAs and taught college level
accounting classes as an adjunct professor. All of his recent continuing education related to database
analytics and auditing local governments.
2

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Town of Garden City
Assurance Services Proposal
September 18, 2026

Our Team (continued)
Unlike many firms, our partners and managers are highly involved in client audits, and will work alongside
the rest of the audit team during fieldwork. Additional firm personnel will be assigned as necessary to staff
the Town engagement. In order to ensure that Town audit is conducted to the highest standards, we strive
to maintain the presence of more senior staff each year and utilize other firm members to bring a fresh
outlook in testing client operations. All professional staff assigned the audit will meet the standards for
governmental professional education required by the GAO’s “Yellow Book” and will have prior experience
in governmental auditing.
Licensing
Our team at McMahan and Associates shares our commitment to excellence in providing the highest quality
audit and consulting services for our clients, through professional development and continuing education,
and our shared efforts to anticipate client needs. To this end, all of our team members meet or exceed the
annual continuing professional education requirements imposed by the Colorado State Board of
Accountancy, the AICPA, and the U.S. Government Accountability Office's Governmental Auditing
Standards, with the majority of such course work concentrated on auditing and consulting matters. It is our
belief that this program of continual education and professional development will provide our clients with
the highest level of service.
Over the 50-year history of our firm, no complaints or disciplinary actions have been filed (or are pending)
with the Colorado State Board of Accountancy or professional organizations against partners, staff, or our
firm. Our licensing and spotless record for both partners, firm and employees can be verified at:
https://apps.colorado.gov/dora/licensing/Lookup/LicenseLookup.aspx (Colorado) and
http://www.aicpa.org/FORTHEPUBLIC/DISCIPLINARYACTIONS/Pages/default.aspx (AICPA)
Licensing information is attached as exhibit A. Note that McMahan and Associates will not subcontract any
part of the Town’s engagement.

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Town of Garden City
Assurance Services Proposal
September 18, 2026

Quality Control = Quality Service
At McMahan and Associates, we are committed to the highest level
of service and technical competence. Our firm is a proud member
of the Governmental Audit Quality Center of the American Institute
of CPAs (“AICPA”), which is dedicated to promoting the importance
of quality audits and their value to financial statement users. We
also maintain membership in the AICPA’s Private Companies
Practice Section, which advocates for leadership and quality among
local and regional accounting firms across the United States.
McMahan and Associates also voluntarily participates in the AICPA’s peer review process, which entails
an independent review of our audit engagements. Our 2022 system review report – the most recent such
review completed – awarded us a “Pass” rating with no letter of comment, representing the highest level
of assurance in the AICPA peer review process and is attached as Appendix B. Due to our firm’s
concentration in governmental audits, the quality control review included a review of specific non-profit
audit engagements.
Audit Approach
At McMahan and Associates, we believe the goal of every financial statement audit should be the
identification of practical opportunities to improve business operations; not just the delivery of a bound
audit report, financial statements, or compliance documents. To achieve that result, we work closely with
our clients to plan an efficient process that identifies and assesses the client’s major risk areas, and then
provides realistic suggestions for building on existing systems for financial reporting and control.
Our initial contacts with the Town team members, therefore, will be focused on
learning about the Town’s systems and controls over financial reporting, and
other critical business processes. We will plan and conduct our audit in
accordance with professional standards, but will also ensure that we address
areas of concern identified by the Town’s management and the Town’s Board
of Directors (the “Board”).
To maximize the efficiency of our work and minimize the disruption of the audit on ongoing Town
operations, we will provide the Town's management team with an engagement
organizer, which details initial requests, reconciliations, and work papers
needed in advance of the scheduled fieldwork date. The engagement
organizer also serves as a secure electronic file transfer portal in addition to
request list. If you have turnover, new staff can review the prior year’s
organizer to assist in determining required audit documentation.

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Town of Garden City
Assurance Services Proposal
September 18, 2026

Audit Approach (continued)
At the conclusion of our fieldwork, we will provide a complete set of adjustments, if any, for posting to the
Town’s books. All audit work papers will be subject to a detailed review by the designated in-charge for
the Town’s audit. Prior to issuance of the audit and other reports, all work papers and draft reports will
undergo a final review by the engagement partner. Draft reports (including the Management Letter) will
be reviewed with appropriate management personnel before issuance or presentation to the Board.
As required by professional standards, we will communicate to the Board and management, in writing,
any material weaknesses or significant deficiencies noted in the course of our audit, along with our
suggestions for improvement in business practices and procedures. If requested, we would also be
pleased to present the results of our audit to the Board.
Technology in the Audit Process
To maximize the effectiveness of our assurance services, we utilize
software that assists with our risk assessments, linking them to the audit
procedures we perform and allowing us to focus our audit on the most
critical aspects of each engagement. Data analytics are also applied as
an efficient and accurate way of scanning client data for anomalies.
Random statistical sampling in auditing is being replaced by data
analysis, since reviewing entire financial data populations is generally
more efficient and accurate when conducting audits.
We utilize our data analysis software to review entire populations and risk-weight transactions, thereby
reducing sampling error. This can reduce the number of source documents that need to be provided by
the Town while increasing audit effectiveness. Implementation of this software was a 2020 firm initiative.
Examples of analysis that we can regularly perform on client databases include:


Reviewing expenses and purchasing card transactions and other databases for duplicate,
weekend transactions, or higher risk vendors.



Reviewing vendor address databases for comparison to employee address databases.




Reviewing bank numbers on wire transfers for comparison to employee bank account
numbers (through direct deposit payroll).
Comparison of gross versus net payroll across the employee database.



Benford’s Law analysis (digit predictability) for violations of purchasing policies.



Reviewing revenue databases for improper credits.



Reviewing journal entries database for high dollar, weekend, or unusual entries.

In addition, our audit work and electronic documents (including the financial statements) are linked,
thereby integrating all elements of our electronic engagement binders. Our "paperless" initiative,
implemented in 2005, allows us to quickly access financial and other information to deliver documents
and timely responses to client inquiries.

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Town of Garden City
Assurance Services Proposal
September 18, 2026

Similar Engagements with Governments
We audit over 100 governmental entities and municipalities throughout Colorado. The following is a list of
references of other local government entities for which our firm provides audit and other services with
operations similar to the Town:
Client Name

Scope of Work

Dates

Contact

Town of Keystone

 Financial statement audit

2022 to present

Heike Fawkes
Finance Director
(970) 450-3500 x3

City of Yuma

 Financial statement audit

2006 to present

Karma Wells
(970) 848-3878 Ext.
2104

Town of Frisco

 Financial statement audit

2005 to present

Leslie Edwards
Director of Finance
970-668-9138

Independence
McMahan and Associates, L.L.C. and its staff are independent, as defined
by U.S. generally accepted auditing standards, of the Town.
During the term of our engagement, we will provide prompt written notice of
any personal or professional relationships which would post a conflict of
interest as defined by the applicable professional standards established by
the American Institute of Certified Public Accountants.
Anticipated Potential Audit Problems
We don’t believe in audit surprises should ever happen. We currently
anticipate no potential audit problems. However, should matters arise
in the course of our audit we will promptly discuss the potential
problems with the Board and other appropriate Town’s management to
determine the most effective resolution, and in accordance with professional auditing standards.

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Town of Garden City
Assurance Services Proposal
September 18, 2026

Engagement Administration
Our fee estimate is based on anticipated cooperation from your personnel and the assumption that
unexpected circumstances will not be encountered during the engagement. Assistance and consultation
arising from accounting and reconciliation issues that would not customarily be part of our procedures will
be separately billed to the Town.
If significant additional time is necessary to complete the engagement, we will discuss it with you and
arrive at a new fee estimate before we incur the additional costs. If the fee is less anticipated, we will bill
you the lower amount. We want you to feel that the value of the services provided by our firm is
commensurate with the fee charged.
Our audit fee is estimated not to exceed $18,500 for the financial statement audit and drafting
All significant circumstances remaining the same, our base fee will not change annually by more than the
Denver-Aurora-Lakewood CPI – All Consumers (CPI-U) after 2026.
Ongoing Support
As with all clients, telephone conferences and meetings required to complete the engagement and
present the required reports within the agreed-upon time frame are included in our base fees. In addition,
telephone consultation during the year that does not require significant research time by our staff is
provided to our clients at no additional cost, and we encourage this regular communication to stay
abreast of current circumstances.
Implementation of New Standards
We track all new accounting standards, technological changes, statutory
and regulatory issues which may impact the Town. We will provide a
review of anticipated future issues and their implementation date at the
end of every engagement as part of the exit conference. Furthermore,
we communicate more pressing issues and guidance on implementation
issues periodically through client regular communications.

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Town of Garden City
Assurance Services Proposal
September 18, 2026

Closing
As long-term residents of the Colorado mountains, our staff prides
themselves on community involvement and commitment to client
service. We are proud of the assistance we have provided to our
clients over the years. We have developed long-term working
relationships and have helped our clients become financially stronger
and operate more efficiently. We look forward to working with you in
the coming years to help the Town meet its financial goals. Please
do not hesitate to contact me if you have any questions.
Sincerely,
McMAHAN and ASSOCIATES, L.L.C.

Lillian Marcione, CPA
Managing Member

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Town of Garden City
Assurance Services Proposal
September 18, 2026

Proposal for Professional CPA Services
Appendix A – Firm License – Colorado State Board of Accountancy

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Town of Garden City
Assurance Services Proposal
September 18, 2026

Proposal for Professional CPA Services
Appendix B – Peer Review Acceptance Report

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Professional Auditing Services
For the Year Ending December 31, 2026
Contact Person:
Christine McLeod, CPA
1221 W. Mineral Avenue, Suite 202
Littleton, CO 80120
303-734-4800
[email protected]
September 25, 2026

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Table of Contents

Page
Your Engagement ....................................................................................................... 2
What We Can Do For You .......................................................................................... 3
Firm Profile & Capabilities .......................................................................................... 4
References................................................................................................................... 6
Engagement Team .................................................................................................... 7
Audit Approach .......................................................................................................... 9
Project Timeline ......................................................................................................... 10
Plan Effectiveness ..................................................................................................... 11
Proposed Fees ......................................................................................................... 12
Conclusion ................................................................................................................. 13

Attachments
Attachment A – Peer Review..................................................................................... 14
Attachment B – Firm Affiliations ................................................................................ 15
Attachment C – Audit Approach Detail ...................................................................... 16
Attachment D – Current Colorado Governmental Audit Clients ................................ 21

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September 25, 2026
Town of Garden City, Colorado
Attn: Linda Blackston, Town Administrator

Thank you for the opportunity to submit this proposal to the Town of Garden City, Colorado,
hereafter referred to as the “Town,” for the year ending December 31, 2026.
The objective and scope of the prospective engagement includes audits of the Town’s
governmental fund, each major fund, and the aggregate remaining fund information in accordance
with auditing standards generally accepted in the United States of America for the year ended
December 31, 2026. We will issue our reports in accordance with auditing standards generally
accepted in the United States of America. We will perform limited procedures involving
supplementary information required by the Governmental Accounting Standards Board as
mandated by generally accepted auditing standards. You will receive a letter to management
containing comments on compliance, recommendations for improvements, and any other
comments deemed pertinent relating to the financial statements, internal control and accounting
related matters. Haynie is available and has sufficient staffing resources to perform the requested
audit services for the Town of Garden City for fiscal year 2026.
As a local leader in providing audit services to local governments in Colorado, we believe that our
proposal will demonstrate our unique qualifications to be your auditors and advisors. We offer the
highest level of professionals with many years of experience in audit and advisory services who
will meet the needs of the Town efficiently. We believe that effective and timely communication is
a very important part of this process and have a commitment to provide that high level of service.
If you have any questions or concerns about this proposal, please contact Christine McLeod at
(303) 734-4800 ([email protected]). Should you desire, we would be happy to meet
with you soon to discuss our proposal in greater detail.
Sincerely,

Christine McLeod, CPA

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Your Engagement
Thank you for the opportunity to submit this proposal to the Town of Garden City,
Colorado, hereafter referred to as the “Town,” for the year ending December 31, 2026.
This proposal describes the professional qualifications and services that Haynie can offer to
meet your needs.
The objective and scope of the prospective engagement includes an audit, in accordance with
Generally Accepted Auditing Standards (GAAS), of the financial report for the year
ended December 31, 2026. We will issue an opinion on these financial statements.
You will receive a letter to management containing comments on recommendations for
improvements, and any other comments deemed pertinent relating to the financial statements,
internal control and accounting related matters.
GAAS requires that the auditor plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement. The audit will
include examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements. The audit will also include assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall financial
statement presentation.
We believe that upfront and consistent communication is key to a successful audit. We have
an experienced audit team who will ensure that your audit is completed efficiently and in a
timely manner.
We appreciate this opportunity and look forward to working with you.

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What We Can Do For You
• We provide a full range of external auditing, accounting, income tax, consulting, internal

auditing, litigation support, and management advisory services.
• Our clients include a wide variety of small and mid-sized governments, public and private

businesses and not-for-profit entities.
• We have well-trained staff with excellent credentials. They have proven their ability to

effectively manage and control large audit and review engagements. Our work will always be
efficient and to the highest professional standards. Each of our service teams, from
supervisory senior to partner, have many years of combined experience serving clients.
• We currently represent and perform audits, consulting, accounting and reporting assistance for

over 150 governmental entities in Colorado. We have more than 50 years of experience in
auditing governmental entities which are comparable in complexity to the Town.
• We have approximately fifteen staff members in Colorado qualified and experienced in financial

statement audit, Single Audit and other areas related to governmental entities.
• We strive for a culture of service. Our team focuses on building long-term relationships based

on mutual trust and communication. We are committed to meet your needs in a timely manner
and make our key people accessible to you.
• The Littleton office will be the primary office to perform the work on this audit with support from

our other locations, as needed. Currently, the Littleton office is staffed by 6 audit partners, 5
audit managers, 13 audit staff, 1 tax partner, 2 tax managers, 7 tax staff and 3 support
personnel, 15 of whom have experience with governmental audits.

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Firm Profile & Capabilities
Haynie is a unique, full-service CPA firm. We specialize in: audit, tax, accounting, consulting and
management advisory services.
Haynie began in 1960 as a small CPA firm in Salt
Lake City. We’ve since grown into a thriving,
regional firm with offices across Colorado, Utah,
Texas, Arizona and Nevada. We continue to add
professionals to our network through mergers of
reputable, experienced CPA firms. With over 450
professionals and support staff firm-wide, we offer
the experience and expertise of a leading regional
firm, combined with the attention and focus of a
dedicated local firm.
WHAT YOU CAN EXPECT
Our firm vision is simple: Exceeding Expectations. We understand you need an advisor who can
think ahead and offer custom solutions. Providing excellent service is our highest priority. Our
focus will always be on building long-term relationships based on growth, trust, communication
and service.
We have developed a strong network of professional affiliations, including our membership in
PrimeGlobal. These affiliations greatly expand our experience and knowledge. No matter how
large or complex your financial situation, we have the expertise you need.
PrimeGlobal is the third largest association of independent accounting firms in the world,
providing a wide range of tools and resources to help member firms furnish superior accounting,
auditing and management services to clients around the globe.
INDEPENDENCE
Haynie and its personnel are independent of the Town of Garden City, Colorado and its
component units, as defined by AICPA Rule 101 and the U.S. General Accounting Office’s
Government Auditing Standards. Haynie has not performed any work for the Town in the past
five years and, therefore, has no conflict of interest regarding this proposed engagement.
QUALITY CONTROL
Haynie meets the external quality control review requirements contained in the current U.S.
General Accounting Office’s Government Auditing Standards. A copy of our firm’s most recent
Peer Review Report, issued on May 24, 2023, is included as Attachment A (page 14). That
quality control review included a review of specific government engagements.

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There have been no federal or state desk or field reviews of our governmental audits during the
past five years, nor have we been subjected to such actions in the history of our firm.
Additionally, our firm is a member of the AICPA Government Audit Quality Center.
LICENSING
Haynie and all key engagement personnel are properly licensed in Colorado and there are no
disciplinary actions against the firm or its personnel currently, nor in the past three years. All
professional staff are current with their continuing professional education according to the
requirements contained in the Government Auditing Standards. Haynie is not involved in any
formal court proceedings.
INSURANCE
Haynie carries professional liability insurance through Columbia Casualty Company and Gotham
Insurance Company with a current limit of $5,000,000 per claim. Our Workers Compensation
and Employers Liability Policy is through The Hartford and has a limit of $1,000,000 per
occurrence. Our Commercial Liability policy also has a limit of $1,000,000 per occurrence and
the Town of Garden City, Colorado can be added as an additional insured, if necessary.
NON-DISCRIMINATION
Our firm does not discriminate against any individual due to race, religion, gender, sex, color,
age, handicap or national origin, and these are not factors in consideration for employment,
selection of training, promotion, transfers, recruitment, rates of pay, or other forms of
compensation, demotion, or separation.
FINANCIAL STABILITY
Haynie & Company is financially stable and carries no outstanding debt. The firm has
experienced sustained annual revenue growth of approximately 10% to 15% over the past five
years and expects continued growth based on our strong client retention, expanding service
offerings, and strategic market presence.
Haynie has not had any contracts terminated during the past five years nor do we have a record
of substandard work. Further, there have been no judgements, pending or expected litigation,
or other real or potential financial reversals that might materially affect the viability or stability of
our organization. There have been no bankruptcy filings in the history of our Firm.
Please see Attachment B (page 15) for a detailed list of Firm Affiliations.

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References
Below is a list of references for some of our governmental clients that are similar in size and
nature to the Town that have been audited by our local office within the last three years.
Client

Contact Name

Email Address

Phone

Town of Lakeside

Cathy Fromm

[email protected]

303-912-8401

Town of Milliken

Steven
Krolczyk

[email protected]

970-652-4987

Wellington Fire
Protection District

David Green

dgreen greencpafirm.com

720-839-6458

We currently audit the following governmental agencies who received the GFOA Certificate of
Excellence in Financial Reporting during the most recent fiscal year:
City of Grand Junction
City of Lone Tree
Town of Estes Park
Durango Fire Protection District
Pueblo West Metropolitan District
North Metro Fire Protection District
Plum Creek Water Reclamation Authority
Please see Attachment D (page 21) for a list of our current Colorado governmental audit clients.

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Engagement Team
Haynie will not require the use of any other firm’s personnel during this audit. Due to our regional
size, we have audit staff from our other offices whose services we can call upon, if required. Our
experienced staff is committed to fulfilling your needs. We have traditionally experienced below
average turnover in our industry. We are committed to maintaining the continuity of the audit
team on the Town’s engagement for the duration of the audit. We feel strongly regarding the
importance of staff continuity, especially at the partner and manager level, and commit to your
organization our goal to maintain the same personnel on the audit.
All personnel receive regular continuing professional education through internal and external
training. This training includes updates on new and significant accounting changes and industryfocused training, including training for all staff in the areas of governmental accounting and
Single Audits. All staff is current with their continuing professional education requirements,
including relevant training on significant recent GASB pronouncements. Additionally, all key
personnel receive the required Yellow Book training hours annually.
All staff will be adequately supervised and no personnel at a level below senior auditor will be
on-site without supervision. In fact, most or all of the time on-site will include the direct
supervision of a manager or partner. Should circumstance require our fieldwork to be performed
off-site, all staff will continue to be directly supervised and coordinated by a manager or partner.
All individuals that would be assigned to your audit have extensive experience in government
audit and accounting. Key members of the audit team and their qualifications are as follows:
Christine McLeod, CPA – Audit Partner
Christine graduated from the University of Mississippi Patterson School Of
Accountancy with a Bachelor of Accountancy. She is a member of the American
Institute of Certified Public Accountants (AICPA), and the Colorado Society of
Certified Public Accountants (CSCPA). Christine worked with Arthur Andersen and Co. in
Dallas, Texas, as operations manager at Intellicall, Inc. in Carrollton, Texas, and as manager of
St. Mary’s Federal Credit Union in Littleton, CO. Christine also managed her own private
practice providing accounting services to a number of small clients in various industries. In 2013,
she joined Haynie. Christine has experience in a variety of areas, including governmental, notfor-profit, special districts, pension plans, hospitality, financial services, and small-business
accounting. Christine serves as the Audit Partner for The City of Grand Junction (2023), The
City of Fort Morgan (2021-2023) and The City of Castle Pines (2021-2025). She has also served
as the engagement partner for over 100 smaller cities, towns, and special districts of all sizes
(2021-2025)

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Kate Brice, CPA – Audit Manager
Kate earned her Bachelor’s degree from Tulane University in New Orleans and
an Accounting Certificate from UCLA Extension. She provides audit and
assurance services with a focus on government and nonprofit organizations.
Kate works closely with clients to deliver accurate, reliable, and insightful audit solutions tailored
to their unique reporting needs. She is committed to maintaining high standards of quality and
professionalism in every engagement.
Other audit associates will be selected from our well-trained group of staff and will have all of
the necessary competencies to perform your audit.
We value open communication, and in rare instances of technical disagreements among
engagement personnel or with client personnel, we believe in being proactive in discussing these
potential issues as soon as possible, so as to avoid delays. Generally, we prefer these
discussions to be in person or via telephone, well in advance of reporting deadlines. Historically,
these types of discussions have resulted in mutually-agreed-upon decisions with results that
meet professional standards and agreement by all parties. There have been no instances in the
past 5 years of client-firm dispute resolution.
Client relationships not renewed after the agreed-upon term are the result of mandated rotation
policies, changing organizational needs, and strategic decision-making on the part of the client
or our firm. We view each engagement as an opportunity to leave a positive, lasting impact on
our clients' processes, regardless of contract duration. This client-focused approach has led to
many clients returning to us or referring us, even after natural breaks in service.

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Audit Approach
Communication is essential for an efficient and effective audit. We believe that consistent
and reliable communication is vital for us to provide the Town with outstanding services and is
an area that we feel differentiates us from the rest. You will always have access to our audit
team, from staff to partner, and our internal policy of returning correspondence within one
business day will ensure that communication is timely.
The audit should not interfere with managing your business. Haynie has developed an
approach for maximum audit effectiveness and efficiency that focuses on understanding the
entity’s operations and the risks it faces. In addition to understanding the accounting system and
records of the entity, we focus on the objectives and the techniques used by management to
evaluate operations and design our audits.

HAYNIE AUDIT BENEFITS:
• A well-planned, well-controlled audit that employs communication and cooperation

with your staff to produce a high quality, efficient audit.
• An insightful presentation to the audit committee/board of directors that focuses on

significant issues with reasonable recommendations. This presentation will include
any significant compliance or controls issues, along with other matters such as
suggestions for improved efficiencies.
• An innovative style in which our partners, managers and staff are involved year-round,

actively seeking and communicating ways to help enhance the audit process and
deepen our understanding of your entity.

Please see Attachment C (page 16) for a detailed look at our audit approach.

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Project Timeline
We are happy to coordinate our work to best fit the Town’s needs. We are committed to providing
the highest level of independent auditing services. The Town of Garden City, Colorado would
be a welcome addition to our Colorado audit department.
Below is a tentative schedule for audit activities:
Task

Tentative Date

Planning meeting with management

December 2026

Audit fieldwork – Preliminary

December 2026

Audit fieldwork – Final

February/March
2027

Wrap-up and discussion of draft financial
statements and report to the Town Board

April 2027

We have a sufficient number of qualified auditors and support staff to handle our current volume
of work and the capacity to take on new projects. We have a comprehensive workload
management system in place. This system ensures that projects are balanced across teams
and that all engagements receive the attention they require. We have resources across our
multiple offices providing flexibility to assign staff based on needs. We are able to adjust for
fluctuations in workload, ensuring that all audits are completed on time and within scope.
We do not anticipate any problems during the audit. If any issues arise that could delay or
compromise the completion of the audit, Haynie will immediately notify the Town’s management
and will work with them to resolve the issues as quickly as possible.
We will complete the planning and risk assessment during the planning and preliminary
scheduled timeframe, allowing time for thorough testing and review. Our detailed timeline
incorporates key milestones to ensure all technical requirements are met and allows for ongoing
communication with your team.

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Plan Effectiveness
Our firm recognizes that we are in a personal service industry and accordingly are committed to
the development of appropriate relationships with our clients. We understand that proper client
service is based upon mutual trust and confidence. We maintain private lines to our key people
so that our clients can always gain access to them. You will always have priority regarding
access to our professional staff. We will communicate via telephone and email whenever an
issue arises that requires discussion. This policy has resulted in mutually rewarding and lasting
relationships with our clients.
Our commitment to quality aligns with industry standards We have a strong quality control
system that ensures audits are thorough, compliant, and consistent, minimizing errors or
oversight. We follow Generally Accepted Auditing Standards (GAAS) and Government Auditing
Standards (GAS). These standards guide every stage of the audit, from planning and risk
assessment to fieldwork, reporting, and post-engagement review.
Our quality control system ensures auditors remain unbiased, maintaining objectivity in every
audit phase. Our personnel receive adequate training and experience requirements and
maintain their certifications to ensure competency. We have processes in place to ensure
adequate supervision, and review protocols. We complete a peer review every three years and
receive favorable peer review ratings. We conduct ongoing internal reviews and assessments
to continually enhance quality.
We utilize compliance checklists that enhance accuracy and efficiency, ensuring that our audits
are comprehensive.
We provide training on updates to standards, and adjustments to quality control processes as
needed.
We provide an annual Governmental Accounting & Auditing Update webinar for our staff and
clients. The webinar is free of charge and eligible for Continuing Professional Education credit.
Invoices are rendered each month as work progresses and are payable upon presentation. In
accordance with our firm policies, work may be suspended if your account becomes 60 days or
more overdue and may not be resumed until your account is paid in full. Our fee is based on
anticipated cooperation from your personnel and the assumption that unexpected circumstances
will not be encountered during the audit. If significant additional time or additional services are
necessary, we will discuss it with you and arrive at a new fee estimate before we incur additional
costs.

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Proposed fees
We believe our fees are competitive and reflect our desire to be of service to you. We continually
strive to keep our fees at the lowest level consistent with the highest professional standards and
your requirements for timely services. We will work closely with your personnel and anticipate
their active participation in the areas where they can contribute to the audit effort and minimize
our fees.
Our fees include out-of-pocket expenses such as report printing, postage, etc. The fees quoted
are with the understanding of cooperation from your staff in completing the information requested
in our client request list housed in Suralink.
The fees are based on anticipated cooperation from your personnel and the assumption that
unexpected circumstances will not be encountered during the audit. If significant additional time
is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the
additional costs.

Proposed Fee for the Year Ending December 31, 2026
Audit

$21,000

Financial Statements Preparation

4,000

First Year Audit Procedures

1,000

Total All-inclusive Maximum Price

$26,000

Annual fee increases for renewal years subsequent to initial contract should not be more than
5-7% and are negotiable.
Quoted hourly rates include fringe benefits, payroll taxes, insurance, and overhead costs.
If additional accounting services are needed or desired, such work would be performed at our
standard hourly rates and approval would be obtained before proceeding with the work.
Staff Level

2026 Rate

Partner

$600

Senior Manager

$300

Manager

$250

Intern/Staff

$175-$225

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Conclusion
Thank you for the opportunity to present Haynie and the services that we can provide. We
understand that you have many options and hope that through this proposal you can see those
areas that distinguish us from others within the industry. We pride ourselves on good
communication, highly-skilled professionals and providing exceptional service. Please feel free
to call Christine McLeod at 303-734-4800 or e-mail her at [email protected] with
any questions you may have. If you choose to work with us, you would be an important and
valued client.
Sincerely,

Haynie

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Attachment A
PEER REVIEW REPORT

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Attachment B
AFFILIATIONS

PROUD MEMBERS OF:
• PrimeGlobal

• California Society of CPAs

• American Institute of Certified Public

• Special District Association of Colorado

Accountants (AICPA)
• AICPA Center for Audit Quality
• AICPA Employee Benefit Plan Audit
Quality Center
• AICPA Government Audit Quality Center
• Public Company Accounting Oversight
Board
• Utah Association of CPAs
• Colorado Society of CPAs
• Texas Society of CPAs
• Idaho Society of CPAs
• Nevada Society of CPAs
• Arizona Society of CPAs

• Utah Non-Profits Association
• Utah Mechanical Contractors Association
• Associated Building Contractors
• National Association of Certified Valuation

Analysts (NACVA)
• Association of Certified Fraud Examiners
(ACFE)
• Construction Financial Management
Association (CFMA)
• Governmental Finance Officers
Association (GFOA)
• Affordable Housing Association of
Certified Public Accountants (AHACPA)

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Attachment C
AUDIT APPROACH DETAILS
Our audit approach is designed to proactively address risk associated with the audit process
and provide value to our clients. Our audit approach is typically divided into three phases:
planning, fieldwork and review.
PLANNING
Our audit approach relies heavily on a detailed assessment of the control environment and
operating strengths and weaknesses of your company.
INTERIM FIELDWORK
If it is determined to add to the audit efficiency, we will perform interim testing prior to year-end.
Generally during this phase, we perform most of our Single Audit compliance testing (if
necessary), document and test the accounting system and internal controls. We will at times
perform some substantive testing of accounts where appropriate.
YEAR-END FIELDWORK
This phase entails the bulk of our testing of financial statement account balances. Also, any open
items from the interim fieldwork are addressed. Major federal programs are determined in
accordance with the risk-based approach outlined in the Single Audit Act, and compliance testing
wrapped up (if necessary).
REPORTING
The auditor’s reports and Town Board presentation are drafted and reviewed with management.
Upon approval by management, final versions of the reports are issued, and the Data Collection
Form will be reviewed and approved for submission to the Federal Audit Clearing House, if
necessary.
REVIEW
In order to assure the work and final report are of the highest quality, the files and reports must
pass through a minimum of two reviews. Each review focuses on specific areas of the audit with
intentional overlap so every part of the audit is reviewed in detail. Depending on the size and
nature of an engagement, additional reviews are added to further ensure audit quality. We will
work closely with you to complete the final document, which will include our report.

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OUR AUDIT PROCESS:

Haynie’s approach to audits of governmental entities is a highly-tailored adaptation of our basic
risk-based audit approach. These modifications serve two purposes: they streamline the audit
procedures to make us more efficient; and, more importantly, they focus the audit procedures to
make us more effective.

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SAMPLING
Where determined to be effective and efficient, Haynie will test certain areas using sampling
techniques. The size of audit samples will be based on many factors, including size of account
balance and identified risks. Typical areas where sampling may be used are: cash
disbursements, controls testing, revenue and accounts receivable.
SUBSTANTIVE TESTING
Haynie’s typical planned methods with respect to substantive procedures will include:
• An understanding of the Town’s internal control structure will be obtained through a
combination of interviews with personnel, questionnaires, and walk-through procedures to
confirm that the understanding is accurate. We have IT specialists available to assist the
audit team in performing these procedures, if necessary.
• Based on our risk assessments, we will perform tests of financial statement account
balances. This will include testing of source documents and confirmation of information with
vendors and other third parties. Additionally, we will use various analytical procedures to
identify potential errors in the accounting records to test. Among these procedures are
comparing account balances to the prior year and to budgets and scanning the general
ledger for large or unusual items.
• Concluding the audit includes review of legal letters, workpaper review, financial statement
review and review of draft reports with management.
TECHNOLOGY
Haynie focuses on cutting edge technology as a differentiator that allows us to streamline the
audit process, be responsive to client needs, and back up all work papers. We utilize two
robust systems to accomplish this:
• Thomson Reuters Engagement Manager is our engagement document management
software that is an electronic binder to house and organize our audit documentation. This
software allows the engagement team to easily collaborate with team members and clients.
• Suralink is a web-based audit management application that maintains all paper and
electronic files in a secure, off-site data center, allowing for convenient, 24/7 access from
any location. Haynie professionals and client personnel can access all documents quickly
and easily, which results in increased efficiency and quick response times for client
requests. Suralink also functions as an open items list that can be accessed and maintained
by the Town and the audit team.

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FINANCIAL STATEMENT REVIEW
Haynie views the financial statements and our reports as the finished product of the audit
process, and as such reflects the culmination of client and our work. With this view in mind, we
have established a proven process for ensuring the highest quality financial statements are
produced. The key to this is a robust set of procedures that utilize our experience and knowledge.
• Training – The basis for our technical review is the expertise of our engagement team. All
of our key reviewers are CPA’s that receive not only required continuing education but
also targeted training in areas specific to governmental accounting and audit.
• Tie-Out Procedures – One of our initial steps in the review process is to complete a
thorough tie-out of all financial and other information included in the financial statements
to account balances and other supporting documentation. This step ensures that all data
is properly presented and agrees to supporting records. Additionally, we utilize the most
up-to-date non-profit reporting checklists to make sure the financial statements are
properly presented.
• Supervisory Review – All drafts throughout the reporting process are initially reviewed by
managers and partners that were directly involved with the audit. This allows for the
knowledge gained during the audit process to be utilized to ensure proper presentation
and accuracy. The financial statements are reviewed for technical accuracy and overall
readability.
• Concurring Partner Review – In addition to the manager and partner review mentioned
above, in some cases, an audit partner that is not part of the engagement team reviews
the financial statements and other key audit areas. The partner selected for this review is
someone with extensive non-profit accounting and auditing experience, and the primary
objective is to use an objective eye to determine that the financial statements contain all
required disclosures and appear to be fairly presented.
USE OF TOWN PERSONNEL
We use a risk-based approach and sampling procedures, and we customize and tailor our audit
programs toward the financial statement assertions with respect to each account and business
cycle. We utilize on-line audit programs and customize the sample sizes and audit approach
utilizing our audit program tools for each client.
We require the requisite data and information in support of the general ledger account balances
including general ledgers and trial balances, detailed general ledger reports, lead schedules and
work paper retrieval and refiling of documents based on pre-submitted lists, preparation of
confirmations and other required letters. We rely heavily on the subsidiary schedules and
information that you produce in the normal course of business to the extent possible, rather than
require that you reconfigure and reformat data to our preferred format.
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We generally provide an audit request list at least one month in advance of our anticipated
interim and year-end fieldwork. This will allow you sufficient time to prepare the required
schedules and to discuss any questions or concerns with the audit team.
Our first-year requests will include obtaining copies of all significant contracts and agreements,
with financial statement impact. We would discuss the items needed during our planning and
interim phases and all requested documents can be securely and efficiently uploaded to our
Suralink system.
YEAR-ROUND CONTACT
An audit should not be treated as a once a year event. We will stay in touch with your team on
an ongoing basis to learn about events that may have significant audit impact — enabling us to
help you deal with them as they occur.
SERVICE ENHANCEMENT
We are a resource for new-standard implementation as well as annual governmental training on
new standards.
SMOOTH TRANSITION TO WORKING WITH US
When we become your service provider, you will want the transition from your prior firm to be
smooth and orderly. Any change of this nature will result in some disruption; however, with our
extensive experience in succeeding other accounting firms, the disruption is minimized. Our
process for transitioning clients from their prior auditors to our services emphasizes early
planning with heavy involvement of partners and managers.

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Attachment D
CURRENT COLORADO GOVERNMENTAL AUDIT CLIENTS

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Attachment D
CURRENT COLORADO GOVERNMENTAL AUDIT CLIENTS (continued)
Dates of
the Audit
Harris Park Sanitation and Water District
2022 - 2025
Hartsel Fire Protection District
2016 - 2025
Hermosa Sanitation District
2018 - 2025
Highland Rescue Team Ambulance District
2017 - 2025
Highland Park Metropolitan District
2024 - 2025
Hoover Hill Water & Sanitation District
2021 - 2025
Hunter's Overlook Metropolitan District No. 1
2021 - 2025
Hunter's Overlook Metropolitan District No. 5
2021 - 2025
Hunter's Overlook Metropolitan District No. 7
2022 - 2025
Hunter's Overlook Metropolitan District No. 8
2023 - 2025
Inspiration Metropolitan District
2017 - 2025
Iron Mountain Metropolitan District No. 2
2021 - 2025
Jefferson County Communications Authority
2019 - 2025
Johnstown Plaza Metropolitan District
2016 - 2025
Ken Caryl Ranch Metropolitan District
2022 - 2025
Kent Place Metropolitan District
2022 - 2025
La Plata Archuleta Water District
2022 - 2025
La Plata West Water Authority
2021 - 2025
Lake Durango Water Authority
2019 - 2025
Lakes at Centerra Metropolitan District No. 1
2023 - 2025
Lakes at Centerra Metropolitan District No. 2
2023 - 2025
Lakes at Centerra Metropolitan District No. 3
2023 - 2025
Lambertson Lakes Metropolitan District
2007 - 2025
Lanterns Metropolitan District No. 1
2019 - 2025
Lanterns Metropolitan District No. 2
2023 - 2025
Lanterns Metropolitan District No. 3
2023 - 2025
Loma Linda Sanitation District
2023 - 2025
Louisville Fire Protection District
2024 - 2025
Marvella Metropolitan District
2024 - 2025
McKay Landing Metropolitan District No. 2
2002 - 2025
Medical School Campus Public Infrastructure District
2021 - 2025
Meridian Ranch Metropolitan District
2022 - 2025
Meridian Ranch Subdistrict 2018
2022 - 2025
Meridian Service Metropolitan District
2022 - 2025
Miller's Landing Business Improvement District
2021 - 2025
Mountain Board of Cooperative Education (Single Audit only)2022 - 2025
Mount Vernon Country Club Metropolitan District
2019 - 2025
Mountain View Fire Protection District
2020 - 2025
Mountain Shadows Metropolitan District
2015 - 2025
Mulberry Metropolitan District No. 1
2023 - 2025
Mulberry Metropolitan District No. 2
2023 - 2025
Murata Farms Metropolitan District
2022 - 2025
Nexus North Metropolitan District
2023 - 2025
North Metro Fire District*
2024 - 2025
North Table Mountain Water & Sanitation District
2015 - 2025
North Washington Street Water & Sanitation District
2013 - 2025
Northern Commerce Metropolitan District
2015 - 2025
Olathe Fire Protection District
2016 - 2025
Old Town Metropolitan District
2024 - 2025
Park Meadows Metropolitan District
2002 - 2025
Pinecrest Metropolitan District
2024 - 2025
Plum Creek Water Reclamation Authority*
2012 - 2025
Prairie Song Metropolitan District No. 4
2021 - 2025
Prairie Song Metropolitan District No. 8
2023 - 2025
Public Sector Health Care Group
2023 - 2025
Pueblo Urban Renewal Authority
2014 - 2025
Pueblo West Metropolitan District *
2023 - 2025
Rangeview Metropolitan District
2021 - 2025
Client Name

* Colorado clients who received the GFOA Certificate of Excellence in Financial Reporting
during the most recent fiscal year

22
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Attachment D
CURRENT COLORADO GOVERNMENTAL AUDIT CLIENTS (continued)
Client Name
Red Bridge Pubil Infrastructure District No. 1
Ridgeline Vista Metropolitan District
ROAM Public Infrastructure District No. 1
Rose Farm Acres Metropolitan District
Sand Creek Metropolitan District
Severance Shores Metropolitan District No. 1
Severance Shores Metropolitan District No. 4
Sky Ranch Community Authority Board
Sky Ranch Metropolitan District No. 1
Sky Ranch Metropolitan District No. 3
Skyview Meadows Metropolitan District
Smoky Hill Metropolitan District
South Durango Sanitation District
South Maryland Creek Metropolitan District
South Sheridan Water & Sanitation District
South Sloan's Lake Metropolitan District No. 2
Southeast Metropolitan Stormwater Authority
Southgate Sanitation District
Southgate Water District
St. Vrain Sanitation District
Tallman Gulch Metropolitan District
Tamarron Metropolitan District
The Brands Metropolitan District No. 4
The Lakes at Centerra Metropolitan District No. 1
The Lakes at Centerra Metropolitan District No. 2
The Lakes at Centerra Metropolitan District No. 3
Town of Deer Trail
Town of Estes Park*
Town of Firestone *
Town of Lakeside
Town of Limon
Town of Lochbuie
Town of Milliken
Trailside Metropolitan District No. 1
Trailside Metropolitan District No. 4
Trailside Metropolitan District No. 6
Triview Metropolitan District
Turion Metropolitan District No. 1
Turion Metropolitan District No. 2
Twin Peaks Metropolitan District
Valley Club Pointe Metropolitan District
Village East Metropolitan District No. 2
Village East Metropolitan District No. 5
Visit Estes Park
Vista West Metropolitan District
Villas Metropolitan District
Water Valley Metropolitan District No. 1
Water Valley Metropolitan District No. 2
Water Valley Metropolitan District No. 3
Waterstone Metropolitan District No. 1
Wellington Fire Protection District
Wildwing Metropolitan District

Dates of
the Audit
2021 - 2025
2021 - 2025
2021 - 2025
2020 - 2025
2022 - 2025
2020 - 2025
2020 - 2025
2018 - 2025
2021 - 2025
2023 - 2025
2021 - 2025
2002 - 2025
2022 - 2025
2019 - 2025
2014 - 2025
2016 - 2025
2021 - 2025
2014 - 2025
2014 - 2025
2022 - 2025
2018 - 2025
2009 - 2025
2017 - 2025
2023 - 2025
2023 - 2025
2023 - 2025
2014 - 2025
2020 - 2025
2022 - 2025
2023 - 2025
2009 - 2025
2022 - 2025
2021 - 2025
2023 - 2025
2019 - 2025
2024 - 2025
2019 - 2025
2021 - 2025
2021 - 2025
2016 - 2025
2021 - 2025
2024 - 2025
2024 - 2025
2020 - 2025
2025
2023 - 2025
2014 - 2025
2014 - 2025
2024 - 2025
2021 - 2025
2021 - 2025
2025

* Colorado clients who received the GFOA Certificate of Excellence in Financial Reporting
during the most recent fiscal year
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September 15, 2026
Town of Garden City, Colorado
Honorable Mayor and Members of the Board of Trustees
Cheryl Campbell, Town Administrator
Maria Cardenas, Finance Clerk
It is our pleasure to provide this proposal to provide audit services to the Town of Garden City, Colorado (the Town)
for the year ended December 31, 2026.
Firm Information
Fiscal Focus Partners, LLC (FFP) began as Wagner & Barnes, PC, which was formed in 1999. We currently have
two partners: Lisa Pastore and Heather Prewitt. Our practice currently provides audit services to governmental
entities including municipalities, special districts, water and sanitation districts, and nonprofit entities. FFP is licensed
to practice in Colorado (license number FRM.5000343). Our engagement managers are all CPAs with multiple years
of experience in performing governmental audits.
Independence
FFP is independent and has no conflicts with respect to the Town. We survey our staff annually to verify compliance
with independence requirements for each client.
Audit Team to be Assigned to the Town Audit
We anticipate that the following firm personnel will be assigned to the initial audit team for the Town’s audit:
Partners:
Lisa Pastre (CPA with over 15 years of experience providing audit services to local governments)
Heather Prewitt (CPA with over 20 years of experience providing audit, accounting, and tax services)
Managers:
Eric Barnes (CPA with over 25 years of experience providing audit services to local governments)
Ty Doering (CPA with 9 years of experience providing accounting and audit services)
Staff:
Other staff as may be available
Based on our firm’s employment history with the team listed above, we anticipate that these individuals would
remain on the Town’s audit for several years.

Fiscal Focus Partners, LLC
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Peer Review
FFP’s latest peer review was completed in 2024. We received a “passing” rating on the peer review, which is the
best rating that can be issued. A copy of the most recent peer review report is attached to this proposal. Our next
peer review will be in the fall of 2027.
Technical Qualifications
Our firm is a member of the American Institute of Certified Public Accountants Government Audit Quality Center.
We participate in continuing professional education programs provided by the AICPA, Colorado Society of CPAs,
GFOA, and Thomson Reuters. We subscribe to Thomson Reuters (PPC) for our audit reference library and audit
quality and compliance resources.
We will be available to provide assistance to Town staff and consultants with current GASB reporting requirements.
We have had many clients in the past who have submitted ACFRs for obtaining the GFOA Certificate of Achievement
for Excellence in Financial Reporting. We understand the requirement for obtaining the Certificate and are able to
contact the GFOA as necessary to assist in interpreting various requirements. However, this proposal is prepared
assuming that the Town does not prepare a full ACFR, but prepares future audited statements in a manner similar
to prior annual statements, and that a single audit will not be required.
FFP currently provides audit services to these entities of a similar nature to the Town, with contacts:
 City of Glendale (Director of Finance, Ken LeCrone, 303-639-4608)
 Promontory Metropolitan District No. 1 (Jimmy Oge, District Manager 303-882-7529)
 Homestead Hills Metropolitan District (Patrick Magee, District Accountant 970-484-0101)
Audit Approach, Proposed Audit Timing and Schedule
Our approach to the audit will be as follows:












Prior to the initial audit, contact the prior auditor, following Town management’s authorization, to inquire
about their understanding of the reason for the change in auditors and to request access to pertinent audit
documentation supporting selected beginning account balances.
Plan the audit timing, along with Town finance staff and Town Manager. With your staff and consultants, we
will coordinate a) interim fieldwork, b) document selection for testing purposes, c) receipt of year-end trial
balance, d) beginning and ending fieldwork dates, e) issuance of attorney and representation letters, and f)
various closing meetings. We will accommodate the timing needs of your team in order for the Town to issue
the financial statements on a timely basis. We estimate that general onsite fieldwork will take no longer than
one week, if required. If the Town provides documentation in electronic form via FFP’s or the Town’s secure
portal, the need for onsite work may be reduced.
Interview management, contract consultants, and other personnel to gain an understanding of the Town’s
system of internal control, operating, and finance department procedures.
Conduct FFP audit team discussions to assess controls and plan audit procedures.
Perform interim audit procedures as practicable.
Perform general fieldwork.
Provide drafts prepared by FFP to Town staff and consultants for review and approval.
Conduct audit exit conference with Town Manager.
Provide a summary of findings, audit process and outcomes to the board, if requested.
Issue attorney letters, representation letters, auditor’s report, and communication letters to the Town Council
and management.

Court Proceedings/Disciplinary Action
FFP is not involved in any formal court proceedings. Further, our firm is not involved in any disciplinary actions by
any governing body.
Professional Liability Insurance
FFP carries professional liability insurance in the amount of $2,000,000. A declaration page or other proof of
insurance is available upon request.

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Proposed Audit Fees
FFP does not utilize hourly billing rates. Our fees are fixed, based on our experience with governmental audit clients,
and in this case with our own knowledge of the Town’s operations. We don’t anticipate changes to the amount
included in the attached engagement letter unless there is a major change in Town financial operations or accounting
standards, which we would discuss with you in advance of audit commencement. This fee is for an audit performed
in accordance with auditing standards generally accepted in the United States of America. This fee does not
contemplate audits conducted in accordance with Government Auditing Standards (Yellow Book) or standards
applicable to single audits, as our review of prior financial statements did not indicate a requirement to apply those
standards.
Summary and Other Information
It would be our privilege to provide audit services to the Town and we ask for the opportunity to be a part of any
interview process for your selection of an audit firm. Please consider that: 1) we are familiar with the type of financing
that the Town utilizes and to the Town’s revenue streams in general; 2) we will provide scheduling flexibility for the
Town to meet its organizational and statutory requirements; and 3) we will assign two partners to our initial
engagement as the Town’s auditor. If you accept this proposal, please sign the attached engagement letter. If you
have questions regarding this proposal prior to your selection process or any in-person interviews, please contact
Heather Prewitt (720-573-6881) or Lisa Pastore (720-573-6880) on our direct phone lines.
Thank you for the opportunity to provide this proposal.
Sincerely,

Fiscal Focus Partners, LLC

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Report on the Firm’s System of Quality Control
December 2, 2024
To the Members of
Fiscal Focus Partners, LLC
and the Peer Review Committee of the Colorado Society of CPAs
We have reviewed the system of quality control for the accounting and auditing practice of Fiscal
Focus Partners, LLC in effect for the year ended June 30, 2024. Our peer review was conducted
in accordance with the Standards for Performing and Reporting on Peer Reviews established by
the Peer Review Board of the American Institute of Certified Public Accountants (Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a
system review as described in the Standards may be found at www.aicpa.org/prsummary. The
summary also includes an explanation of how engagements identified as not performed or reported
on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer
to determine a peer review rating.
Firm’s Responsibility
The firm is responsible for designing and complying with a system of quality control to provide
the firm with reasonable assurance of performing and reporting in conformity with the
requirements of applicable professional standards in all material respects. The firm is also
responsible for evaluating actions to promptly remediate engagements deemed as not performed
or reported on in conformity with the requirements of the applicable professional standards, when
appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer’s Responsibility
Our responsibility is to express an opinion on the design of and compliance with the firm’s system
of quality control based on our review.

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Required Selections and Considerations
As a part of our peer review, we considered reviews by regulatory entities as communicated by
the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion the system of quality control for the accounting and auditing practice of Fiscal
Focus Partners, LLC in effect for the year ended June 30, 2024, has been suitably designed and
complied with to provide the firm with reasonable assurance of performing and reporting in
conformity with applicable professional standards in all material respects. Firms can receive a
rating of pass, pass with deficiency(ies), or fail. Fiscal Focus Partners, LLC has received a peer
review rating of pass.

Centennial, Colorado

2
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September 15, 2026
Honorable Mayor, Members of the Board of Trustees, and Town Manager
Town of Garden City, Colorado
We are pleased to confirm our understanding of the services we are to provide the Town of Garden City, Colorado (the
Town) for the year ended December 31, 2026.
Audit Scope and Objectives
We will audit the financial statements of the governmental activities, each major fund, and the disclosures, which
collectively comprise the basic financial statements of the Town as of and for the year ended December 31, 2026.
Accounting standards generally accepted in the United States of America (GAAP) provide for certain required
supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the Town’s
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. As part of our engagement,
we will apply certain limited procedures to the Town’s RSI in accordance with auditing standards generally accepted in
the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding 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 will 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. The following RSI is required
by GAAP and will be subjected to certain limited procedures, but will not be audited:
1) Management’s Discussion and Analysis
2) Budgetary Comparison – General Fund
3) Budgetary Comparisons – Special Revenue Funds
4) Required Pension Related Schedules
5) Notes to Required Pension Related Schedules
6) Required OPEB Related Schedules, where applicable
We have also been engaged to report on supplementary information other than RSI that accompanies the Town’s
financial statements. We will subject supplementary information, as applicable, to the auditing procedures applied in
our audit of the financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the financial statements or to the
financial statements themselves, and other additional procedures in accordance with GAAS, and we will provide an
opinion on it in relation to the financial statements as a whole, in a report combined with our auditor’s report on the
financial statements.
The objectives of our audit are to obtain reasonable assurance as to whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error; issue an auditor’s report that includes our opinion about
whether the Town’s financial statements are fairly presented, in all material respects in conformity with GAAP, and
report on the fairness of the supplementary information referred to in the second paragraph when considered in relation
to the financial statements as a whole. 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 will always detect a material
misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered
material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgement of
a reasonable user made based on the financial statements.

Fiscal Focus Partners, LLC
PO B ox 7 4 03 3 9, Ar va d a, CO 80 0 06
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Page 2 of 5
We will not conduct an audit in accordance with generally accepted government auditing standards (yellow book), nor
will we perform a single audit in compliance with the Uniform Guidance.
Auditor’s Responsibilities for the Audit of the Financial Statements
We will conduct our audit in accordance with GAAS and will include tests of your accounting records and other
procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS,
we exercise professional judgement and maintain professional skepticism throughout the audit.
We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management. We will also evaluate the overall presentation of the financial statements, including
the disclosures, and determine whether the financial statements represent the underlying transactions and events in a
manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial
reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to
the Town or to acts by management or employees acting on behalf of the Town.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because
we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material
misstatements may not be detected by us, even though the audit is properly planned and performed in accordance
with GAAS. In addition, an audit is not designed to detect immaterial misstatements, or violations of laws or
governmental regulations that do not have a direct and material effect on the financial statements. However, we will
inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation
of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws
or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors
is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as
auditors.
In connection with this engagement, we may communicate with you or others via email transmission. As emails can be
intercepted and read, disclosed, or otherwise used or communicated by an unintended third party, or may not be
delivered to each of the parties to whom they are directed and only to such parties, we cannot guarantee or warrant
that emails from us will be properly delivered and read only by the addressee. Therefore, we specifically disclaim and
waive any liability or responsibility whatsoever for interception or unintentional disclosure of emails transmitted by us
in connection with the performance of this engagement. In that regard, you agree that we shall have no liability for any
loss or damage to any person or entity resulting from the use of email transmissions, including any consequential,
incidental, direct, indirect, or special damages, such as loss of revenues or anticipated profits, or disclosure or
communication of confidential or proprietary information.
We will also conclude, based on the audit evidence obtained, 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 a reasonable period
of time.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and
tests of the physical existence of inventories, and direct confirmation of receivables and certain assets and liabilities by
correspondence with selected customers, creditors, and financial institutions. We will also request written
representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry.
We may from time to time and depending on the circumstances, use third-party service providers in serving your
account. We may share confidential information about you with these service providers but remain committed to
maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures,
and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality
agreements with all service providers to maintain the confidentiality of your information and we will take reasonable
precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your
confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement,
you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service
provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers.
Our audit of the financial statements does not relieve you of your responsibilities.
Audit Procedures—Internal Control
We will obtain an understanding of the Town and its environment, including the system of internal control, sufficient to
identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to
design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate

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Page 3 of 5
to provide a basis for our opinions. 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, misrepresentation, or the
override of internal control. An audit is not designed to provide assurance on internal control or to identify deficiencies
in internal control. Accordingly, we will express no such opinion. However, during the audit, we will communicate to
management and those charged with governance internal control related matters that are required to be communicated
under AICPA professional standards.
We have identified the following significant risk(s) of material misstatement as part of our audit planning:
According to GAAS, significant risks include management override of controls, and GAAS presumes that revenue
recognition is a significant risk. Accordingly, we have considered these as significant risks.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement,
we will perform tests of the Town’s compliance with the provisions of applicable laws, regulations, contracts, and
agreements. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not
express such an opinion.
Responsibilities of Management for the Financial Statements
Our audit will be conducted on the basis that you acknowledge and understand your responsibility for designing,
implementing, and maintaining internal controls relevant to the preparation and fair presentation of financial statements
that are free from material misstatements, whether due to fraud or error, including monitoring ongoing activities; for the
selection and application of accounting principles; and for the preparation and fair presentation of the financial
statements in conformity with accounting principles generally accepted in the United States of America with the
oversight of those charged with governance.
Management is responsible for making drafts of the financial statements, all financial records and related information
available to us; for the accuracy and completeness of that information (including information from outside of the general
and subsidiary ledgers); and for the evaluation of whether there are any conditions or events, considered in the
aggregate, that raise substantial doubt about the Town’s ability to continue as a going concern for the 12 months after
the financial statements date or shortly thereafter (for example, within an additional three months if currently known).
You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to
the preparation and fair presentation of the financial statements, such as records, documentation, identification of all
related parties and all related-party relationships and transactions, and other matters; (2) additional information that we
may request for the purpose of the audit, and (3) unrestricted access to persons within the Town from whom we
determine it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written
representations from you about the financial statements and related matters.
Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us
in the management representation letter that the effects of any uncorrected misstatements aggregated by us during
the current engagement and pertaining to the latest period presented are immaterial, both individually and in the
aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for
informing us about all known or suspected fraud affecting the Town involving (1) management, (2) employees who
have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial
statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud
affecting the Town received in communications from employees, former employees, grantors, regulators, or others. In
addition, you are responsible for identifying and ensuring that the Town complies with applicable laws and regulations.
You are responsible for the preparation of the supplementary information in conformity with accounting principles
generally accepted in the United States of America (GAAP). You agree to include our report on the supplementary
information in any document that contains and indicates that we have reported on the supplementary information. You
also agree to include the audited financial statements with any presentation of the supplementary information that
includes our report thereon. Your responsibilities include acknowledging to us in the representation letter that (1) you
are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the
supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods
of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the
reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying
the measurement or presentation of the supplementary information.

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Other Services
We will prepare the financial statements of the Town in conformity with accounting principles generally accepted in the
United States of America based on information provided by you. We will perform the services in accordance with
applicable professional standards. The other services are limited to the financial statements previously defined. We, in
our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be
construed as assuming management responsibilities.
You agree to assume all management responsibilities for the financial statement preparation services and any other
nonattest services we provide; oversee the services by designating an individual, preferably from senior management,
with suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept
responsibility for them.
Engagement Administration, Fees, and Other
We understand that your employees or consultants will prepare all cash, accounts receivable, or other confirmations
we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Fiscal Focus Partners, LLC and constitutes confidential
information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will
be made available upon request and in a timely manner to an applicable regulator or its designee. We will notify you of
any such request. If requested, access to such audit documentation will be provided under the supervision of Fiscal
Focus Partners, LLC personnel. Furthermore, upon request, we may provide copies of selected audit documentation
to an applicable regulator or its designee. The applicable regulator or its designee may intend or decide to distribute
the copies or information contained therein to others, including other governmental agencies.
We expect to begin our audit on a date mutually agreed to by your employees or consultants and our firm, and to issue
our reports no later than July 31, 2027, or September 30, 2027 if the Town is eligible for, and management requests,
an extension of time from state auditor. If the originally scheduled audit commencement date is not met due to delays
in availability of required information and rescheduling is necessary, we will advise you of any change in anticipated
report issuance dates. Lisa Pastore or Heather Prewitt will be the engagement partner and will be responsible for
supervising the engagement and signing the report or authorizing another individual to sign it. The designated partner
may change depending on scheduling and work demands. You will be advised of any change in the designated partner.
Our audit engagement commences when all information necessary to conduct the audit is available and provided to
us, and ends on delivery of our audit report. Any follow-up services that might be required will be a separate, new
engagement. The terms and conditions of that new engagement will be governed by a new, specific engagement letter
for that service. This engagement agreement may be cancelled by you or by us upon written notice provided at least
60 days prior to engagement commencement.
Our fee for these services will be $27,500 plus out-of-pocket costs (such as postage, mileage, etc.). Our invoice for
these fees will be rendered upon completion of fieldwork and in-house review and is payable on presentation. In
accordance with our firm policies, work may be suspended if your account becomes thirty days or more overdue and
may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our
engagement will be deemed to have been completed upon written notification of termination, even if we have not
completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-ofpocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel,
contractors, and professionals, and the assumption that unexpected circumstances will not be encountered during the
audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we
incur the additional costs.
Reporting
We will issue a written report upon completion of our audit of the Town’s financial statements. Our report will be
addressed to the Mayor and the Board of Trustees. Circumstances may arise in which our report may differ from its
expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may
be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter
paragraph to our auditor’s report, or if necessary, withdraw from this engagement. If our opinions are other than
unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit
or are unable to form or have not formed opinions, we may decline to express opinions or withdraw from this
engagement.

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We appreciate the opportunity to be of service to Town of Garden City and believe this letter accurately summarizes
the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of
our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours,

Fiscal Focus Partners, LLC

RESPONSE:
This letter correctly sets forth the understanding of Town of Garden City, Colorado.
Authorized signature:

Title: ______________________

Date: ___________

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Estimate
JellyFish Lighting
12896 Pony Express Rd #300
Draper, UT 84020
801-613-7421
[email protected]

Estimate #: 156348
PO #: Costello
Estimate Date: 9/29/2026
Terms: COD

Customer:

Jobsite:

Timothy Costello
621 27th Street Road
Greeley, CO, 80631
Cell: (970) 576-4508
[email protected]

Color:
Jellyfish Lighting™ (“Contractor”) looks forward to working with you (the party listed in the Proposal, “Customer”) during the
installation process of your lighting system. By agreeing to this Custom Installation Agreement (“Agreement”) you agree to its terms
and conditions. Contractor and Customer are collectively referred to herein as the “Parties” or individually as a “Party.
1. Scope of Work: Contractor agrees to provide the materials and/or services (“Work”) according to the pricing and terms
outlined in the following Proposal and this Agreement.
PROPOSAL

Row #

Sku

Description

ColoradoJellyFish-ProLightingSystemExpanded
Sales Discount

JellyFish Pro Lighting System with Installation and Additional Power Supplies

$9,628.00

Sales Discount:
Subtotal
Total

($1,630.30)
$7,997.70
$7,997.70

Deposit Request
Estimate Total

$3,998.85
$7,997.70

Total

2. Change Order: If Customer requests modifications to the Work or for additional work to be performed, then Customer
agrees to pay Contractor’s reasonable costs and expenses incurred in complying with Customer’s requests under the same
payment terms detailed herein. All change orders must be in writing and signed by the Customer or via emailed confirmation.
Change orders shall be paid in full upon acceptance by Customer; unless the Change Order specifically modifies a term of this
Agreement, then the provisions herein shall control.
3. Proposal Terms and Conditions: Contractor will deliver the Proposal outlining materials and/or services to be provided to
Customer. The Proposal is subject to the following terms and conditions:
a. Expiration of Proposal. The Proposal will expire unless the Agreement and Proposal are signed within 30 days of being
delivered to Customer.
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b. Additional Charges.
i. Programming, setup, installation, training, assistance or materials not expressly detailed in the Proposal will be
subject to additional charges. The lighting system install comes with default programming for timing and
settings as well as the ability for the Customer to create and modify the default programming and timing
settings. Customer agrees to pay a customization fee in the event the Customer seeks a technician to create or
modify programs or settings or requires other assistance.
ii. The costs associated with any related work or materials, including but not limited to, electrical, drywall,
painting, cabinets are not included in the Proposal unless specifically documented in the Proposal. Contractor is
not responsible for any underground trenching or laying or supplying of conduit for outside wiring.
iii. If a lift is required for installation, warranty or service, all costs relating to that lift will be borne by the
Customer.
c. Customer Furnished Equipment. Contractor is not responsible for the performance, integration, or liability associated
with any equipment, wiring, or installations provided by the Customer or third parties.

JellyFish Lighting Custom Installation Agreement
4. Payment: No Work will be scheduled without a signed copy or emailed confirmation of this Agreement, of the Proposal, and
completion of the Payment Schedule as defined below. Since Contractor will, if possible, open, and test equipment before
delivery, all components must be paid for before delivery to job site. Payments may not be withheld under any circumstances.
5. Payment Schedule: The “Payment Schedule” is as follows:
a. No work will start until the Customer has made a payment satisfactory to the Contractor (the “Deposit Payment”) is
made; and
b. Final payment “(Final Payment”) is due at Substantial Completion. Substantial Completion shall be determined at the
sole discretion of Jellyfish but generally is the stage in the progress of the Services when the Services are sufficiently
complete in accordance with the Agreement so that the Customer can utilize the Services for its intended use
(“Substantial Completion”). Customer agrees to allow the Contractor to charge the amount left due and owing for the
Final Payment with the credit card on file with Contractor after Substantial Completion of the Work.
6. Authorization of Payment: Notwithstanding Section 4, if Customer has a credit card on file with Contractor, Contractor
may schedule the Work prior to the charge of the Final Payment, and Customer agrees to allow Contractor to charge the Final
Payment after the installation of the Work.
7. Invoice: Contractor shall provide a written invoice to Customer at the address specified above, indicating amounts owing for
the Work if any. Unless otherwise specified in a Change Order or otherwise, all payments owing shall be paid to Contractor
according to the Payment Schedule.
8. Late Payments: For all amounts remaining due but unpaid according to the Payment Schedule, interest shall compound and
accrue at the rate of 1.5% per month (“Late Fee”).
9. Customer Training: Upon completion of the system/Work, and only if Customer is physically present at such time,
Contractor shall demonstrate the system/Work and train the Customer on how to use the system/Work at no additional cost to
Customer. If Customer is not available or physically present upon completion of the installation of the system/Work, Contractor
has no obligation to train Customer; however, in such event, Customer may still receive training at a later time by either, (a)
paying $150 for an on-site, in-person training by Contractor, or (b) scheduling a demo and training at a Contractor showroom at
no additional cost.
10. General Terms and Conditions: Customer acknowledges receipt the General Terms and Conditions. Customer understands
and agrees to the General Terms and Conditions.
11. Warranty: Contractor agrees to provide the warranties listed herein to Customer according to the general terms and
conditions below, for a period of one (1) year for labor, five (5) years for eave light parts, and three (3) years for landscape and
patio light parts, to commence upon the completion of the system/Work (collectively, the “Warranty Period”).
a. Parts and Labor. Contractor shall warranty lights, power supply, labor and workmanship involved in an installation for a
period of time equal to the greater of (i) the Warranty Period, or (ii) the minimum required by law (collectively, “Parts
and Labor Warranty”), as set forth below. The Parts and Labor Warranty is limited to the repair or replacement of the
Jellyfish system. Customer must make a claim for a Parts and Labor Warranty through by contacting the office which
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did the installation.
i. Contractor warrants that Contractor’s labor to install the lighting system will be free from defects in
workmanship throughout the applicable Warranty Period. This labor warranty does not include any damages or
defects in the lighting system except to the extent solely caused by Contractor’s installation of the lighting
system.
ii. Contractor warrants that all parts provided by Contractor as part of the lighting system will be free from defects
in materials or workmanship throughout the applicable Warranty Period.
iii. The Parts and Labor Warranty does not cover any damage due to: (a) abuse, neglect, or intentional damage;
(b)
improper use; (c) failure to follow the product instructions or failure to perform any preventive maintenance; (d)
modification or relocation; (e) unauthorized repair; (f) installation of parts other than those provided by
Contractor; (g) corrosion and normal wear and tear; or (h) external causes such as accidents or other actions or
events beyond Contractor’s reasonable control.
b. Telephone Support. Contractor agrees to provide free unlimited telephone support to Customer during its regular
business hours throughout the Warranty Period (“Telephone Support Warranty”).
c. Survival. The warranties contained in this section shall survive any termination of this Agreement but shall only be
delivered upon Final payment from the Customer to Contractor. The warranties set forth in this Agreement are personal
to Customer and may not be assigned or transferred to any third person, including any purchaser of Customer’s home.
d. Connectivity not Warrantied. In connection with installation of the Jellyfish system, Contractor will use commercially
reasonable efforts to connect the Jellyfish system to Customer’s Wi-Fi. Contractor does not warranty the Jellyfish
system's connectivity to the existing home or business network, or the Wi-Fi connectivity from the Jellyfish system to
any of the customers devices, as none of these devices were supplied by the Contractor—even if such lack of
connectivity or workability impedes the ability to operate the Jellyfish lighting system.
e. Significant and extraordinary events; misuse. The Parts and Labor Warranty does not cover significant and extraordinary
events that might otherwise damage a home, its roof, its gutters or other fascia. An example, but not exhaustive, list of
such events includes fires, power surges, wind storms, and electrical storms. Additionally, the Parts and Labor Warranty
does not cover misuse, abuse or alteration of the Jellyfish system, including as may relate to or arise from the failure to
follow instructions or directions for use of the Jellyfish system.
f. Disclaimer of all other warranties. Any implied warranties, including without limitation the implied warranties if
merchantability and fitness for a particular purpose, are hereby disclaimed. The Parts and Labor Warranty is the
exclusive remedy of the Customer. In no event shall Contractor be liable (whether in tort or contract) for damages in
excess of the price paid to Contractor for the Jellyfish system or for any indirect, incidental, special or consequential
damages of any kind.

GENERAL TERMS AND CONDITIONS
Term: This Agreement shall be in force from the date this Agreement is signed by Customer until all Work indicated herein is completed
and paid for and all other terms of this Agreement have been satisfied, unless sooner terminated pursuant to this Agreement.
Work in Process: Projects or Work in the process of being installed are not complete and should not be expected to function as
completed Work. Contractor does not guaranty that unfinished or Work in the process of being installed will function properly. Customer
uses the unfinished system/Work at their own risk. Contractor is not responsible for any liability related to the Customer using the
unfinished system/Work. If the unfinished system/Work stops functioning during non-business hours or on weekends, Contractor, at the
request of the Customer, may dispatch a technician to troubleshoot the problem. A non-business hour or weekend service call is not
covered by the Warranty herein and the Customer will be billed at the non-business hours/weekend service call hourly rate. This will be in
addition to the Proposal price.
Other Contracts: Notwithstanding anything to the contrary herein, Contractor shall not be bound by any other agreement between
Customer and a third party (e.g. a “prime contract” or similar agreement) unless Contractor has seen, had adequate time to review,
acknowledged receipt of any such contract, and agreed to its terms by written signature on the contract, or any amendments thereto.
Customer is obligated to ensure compliance with all of its contracts with other parties, and Contractor assumes no responsibility for such
contract requirements. Any reference to any such ancillary contracts contained in a contract between Customer and a third party shall not
be enforceable against Contractor unless Customer complies with this section.
Contract Documents; Conflicting Terms: This Agreement includes the Proposal, all general provisions, special provisions, specifications,
drawings, addenda, change orders, written interpretations, and written orders for minor changes in Work. Work not covered by this
Agreement will not be required unless it is required by reasonable inference as being necessary to produce the intended result. Specifically,
the terms and conditions herein shall apply to the Proposal of the Work. The terms set forth herein shall be considered to govern any work
performed for Customer to the extent that additional agreements do not address these general terms. In the event of a conflict of terms
between this Agreement, any job agreement/purchase order, and/or specifications, this Agreement shall control.
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Cure Period: If Contractor’s Work is untimely, unsatisfactory, or otherwise deficient, then prior to hiring another contractor to ‘cover’ the
Work, Customer agrees to state in writing the nature of Contractor’s inadequacy and allow a period of at least thirty (30) days to cure, or
longer if reasonably required to complete the inadequate work.
Delays: Contractor shall not be liable whatsoever for any delays caused by the Customer or by laborers or subcontractors not employed by
or contracted with Contractor. Should Contractor be delayed in the completion (or commencement) of its work due to other parties’
delay(s), then Contractor will be given extensions necessary to compensate for the time lost. The time for such extension shall be liberally
construed in favor of Contractor. At the time Contractor commences its Work, it shall notify the Customer of the amount, if any, of delay
caused by third parties. If Contractor is delayed at any time in the progress of the Work by Customer change orders, fire, labor disputes,
acts of God or other causes beyond Contractor's control, the completion schedule for the Work or affected parts of the Work shall be
extended by the same amount of the time caused by the delay.
Third Parties: Customer acknowledges that Contractor is authorized to purchase materials and services from third parties as necessary to
fulfill Contractor’s
obligations hereunder, or to contract with third parties if a particular service requires permits or licenses from relevant governmental
entities.
Liens: Contractor reserves the right to file preliminary notices and liens for non-payment to the fullest extent permitted by law; Customer
hereby authorizes all such actions.
Adequate Assurances: Contractor shall be entitled to adequate assurances from Customer that payments owed under this Agreement will
be forthcoming. Absent such adequate assurances, or by failure of Customer to make a payment by the Payment Due Date, then Contractor
shall be legally justified in ceasing all Work contemplated herein until Customer can make such assurances. Any delay associated with
Customer’s failure to give adequate assurances shall result in an extension, where applicable, for Contractor to complete its work.
Termination and Breach: Without Cause. The Parties acknowledge and agree that neither Party may terminate this Agreement without
cause as each Party is relying on the representations of the other and will be planning and acting on such plans in accordance with this
Agreement. Notwithstanding the above, this Agreement can be terminated by mutual agreement of the Parties. With Cause. Either Party
may terminate this Agreement for cause, which cause is limited to: Non-payment; or Material breach of any term of this Agreement.
Without limiting the rights of Contractor hereunder, if Customer desires to terminate this Agreement other than for cause by Contractor
after seven (7) calendar days after the execution of this Agreement, Customer shall pay Contractor, or Contractor may withhold and keep
from the Deposit Payment, an amount equal to 15% of the total price of the Work in the Proposal.
Incompatible Structures: Contractor reserves the right to cancel this Agreement if the site, structure, building, or property cannot
accommodate the system/Work without excessive costs. In such an event, Contractor shall reimburse to Customer any payments made
toward the system/Work that was not completed.
Method of Terminating: If a Party elects to terminate this Agreement for cause, the terminating Party shall send written notice to the
other Party. Such notice shall contain a list of all reasons for termination, and shall demand that such reasons be cured within thirty (30)
days or, if a cure is not possible in thirty (30) days, by a time in which a reasonable party could cure (“Cure Period”). An invoice sent by
Contractor to Customer shall satisfy this requirement, meaning that Contractor may elect to terminate this Agreement if an invoice was sent
stating the amounts owed and Customer does not pay such amounts within thirty (30) days. If the Cure Period has ended and the reasons
for termination have not been cured, this Agreement shall terminate.
Contractor Services: Contractor shall supply the items necessary for its Work in a professional and workmanlike manner.
Survival of Obligations: If this Agreement is terminated for Customer’s breach, Customer shall be obligated to pay Contractor for all of
the Work performed through the date of termination.
Remedies: In the event of any default under this obligation, the non-defaulting party will be entitled to an award of the delinquent
amount, interest at the rate of 1.5% per month (compounded monthly), all expenses, including a 25% collection charge on the delinquent
amount, reasonable attorney fees and court costs, incurred in obtaining redress. Payments for any delinquent balance(s) shall be applied
first to costs of court, then to collection/attorney’s fees, then interest and lastly to principal.
Title of Equipment: Contractor shall retain title to all equipment, materials, software, firmware and improvements covered by the Proposal
until Contractor completes the installation of the Work and the balance Total Amount Due has been paid in full, whereupon such title shall
transfer to Customer.
Insurance: Contractor shall purchase and maintain such insurance necessary to protect from claims under workers compensation and from
any damage to the Customer’s property resulting from the conduct of this Agreement.
Indemnity: Customer shall hold Contractor and its agents harmless and indemnify Contractor and its agents from any damages, claims, or
liabilities, including attorney
fees and costs arising in any manner from, or in any way related to, services or materials provided to the Customer by any third-party
unrelated to Contractor including, but not limited to, any claims for personal injury, property damage, defective workmanship or
construction, or claims for infringement of any patent rights or any intellectual property rights, except for matters that arise out of, pertain
to, or relate to the active negligence or willful misconduct of Contractor, or its other agents, other servants, or other independent
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contractors who are responsible to Contractor, or for defects in design furnished by those persons, or to the extent the matters do not arise
out of the scope of Work of the Customer pursuant to the applicable Work documents.
Liability: Contractor hereby disclaims any and all obligations owed by the Customer to any third party unless agreed to in a separate
written agreement by both Parties. Unless set forth herein or specifically acknowledged in writing and in clear and conspicuous terms
requiring the signature of Contractor, then Contractor shall have no liability whatsoever for liquidated damages associated with the Work.
Notwithstanding the above, Contractor is only liable for any liquidated damages to the extent that Customer has actually incurred and paid
such liquidated damages to another party and the delays giving rise to the liquidated damages are the legal and proximate result of
Contractor’s conduct. In addition, nothing herein shall be construed to alter the limitation of liability set forth herein.
Limitation of Liability: IN NO EVENT SHALL JELLYFISH BE LIABLE TO CUSTOMER, ITS EMPLOYEES, SUBCONTRACTORS, AND/OR AGENTS,
OR ANY THIRD PARTY, FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES, OR LOST PROFITS FOR ANY
CLAIM OR DEMAND OF ANY NATURE OR KIND, ARISING OUT OF ANY WAY RELATING TO THIS AGREEMENT OR THE WORK.
Waivers: Contractor agrees that, as applicable, it will execute and deliver lien waivers to Customer upon completion of the Work and
payment of the balance of the Total Amount Due.
Indemnity from Subcontractors: Contractor will hold Customer harmless with respect to claims of Contractor’s subcontractors and
suppliers.
Relationship of Parties: In all aspects relating to this Agreement, both Parties are acting entirely independent from one another, and not
as an agent of the other Party. The Parties shall be responsible for compliance with all laws, rules and regulations involving their respective
employees or agents, including but not limited to, employment of labor, hours of labor, health and safety, working conditions and payment
of wages, as well as payment and withholding of all taxes. Nothing in this Agreement is intended to give rise to a partnership or joint
venture between the Parties or impose upon the Parties any of the duties or responsibilities of partners or joint venturers.
Other Work: Nothing herein shall guarantee that Contractor will perform any additional work for Customer other than the Work agreed to
herein, and Customer acknowledges and agrees that Contractor may perform work for other parties, including competitors of Customer.
Contacting the Customer: The Customer hereby consents to be contacted by the Contractor and Contractor’s agents and assigns by
telephone, email and text with respect to any matter relating to this Agreement.
Notices: All notices concerning or relating to this Agreement shall be in writing and shall be given or made by means of electronic mail,
certified or registered mail, express mail or other overnight delivery service, or hand delivery to the Customer at the address shown above,
and to the Contractor at Attn: David Steed, 12896 Pony Express Rd Suite 300 Draper, Utah 84020.
Waiver: Failure by either Party to enforce any provision of this Agreement shall not constitute a waiver of such right, or affect the validity of
this Agreement or any order relating thereto.
Severability: If any term or other provision of this Agreement is invalid, illegal or incapable of being enforced by any law or public policy,
all other terms of this Agreement shall nevertheless remain in full force and effect, so long as the economic or legal substance of the
Agreement is not affected in any manner materially adverse to any Party.
Governing Law; Venue: This Agreement shall be governed and construed in accordance with the laws of the State of Utah without regard
to conflict of law principles. All disputes arising out of or relating in any way to this Agreement or the Work shall be resolved by the
appropriate State and Federal Courts located in Utah. Customer hereby expressly consents to the personal jurisdiction of the State and
Federal courts of Utah and waives any objection it may now or hereafter have to the laying of venue of any such action brought in such
courts arising from or related to this Agreement or the Work.
Acceptance of Terms: If Customer has received these terms and conditions in this Agreement and fails to sign this Agreement, but
nonetheless prompts Contractor to begin Work, then such actions will be deemed to be Customer’s acceptance of the terms in this
Agreement.
Interpretation: All Parties have had the opportunity to have their own independent counsel review these terms and conditions, and these
terms and conditions shall be construed fairly and equally as to all Parties as if drafted jointly by them. Any uncertainty or ambiguity shall
not be interpreted against any Party.
Attorney’s Fees: In the event it is necessary to use an attorney to collect any amounts owing under this Agreement, or to otherwise
enforce any terms of this Agreement, the prevailing Party shall be entitled to recover and collect its reasonable attorney’s fees and costs.
Liability Exclusions: Contractor shall have no liability for damage or injury to any of Customer’s property unless it was the result of the
reckless conduct of
Contractor’s employees or agents. Customer acknowledges that some parts or aspects of Customer area may be fragile and that despite
reasonable care may be damaged
in the process of the installation of the equipment and Contractor shall have no fault therefor.
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Time of Completion: The Contractor agrees to install the Work in a commercially reasonable timeframe.
Invoicing Disputes: Customer agrees to notify Contractor, in writing, of any error in any invoice within three (3) business days after the
delivery of the
equipment. Customer’s failure to notify Contractor shall be deemed acceptance of the equipment and charges as rendered and set forth in
the invoice(s). If Customer fails to notify Contractor in writing of any disputed charge as outlined in this Section, Customer shall be deemed
to have accepted all charges and shall waive its right to dispute any such charges in the future. In the event that Customer does not pay the
contract sum as outlined herein, Customer agrees that Contractor may file a lien against the project site.
Access to Property: Customer agrees to provide safe and secure access to the project site during normal working hours and agrees to
have the work area free of materials or stored items, and unchained animals. Customer hereby waives, releases, and agrees to indemnify
Contractor and Contractor’s agents and employees against any and all claims by Customer and third parties resulting from or related to the
entry on the property incident to the fulfillment of this Agreement by Customer or Customer’s relatives, guests, representatives, agents or
invitees, including but not limited to any entry accompanied by Contractor for a scheduled inspection.
Payments Received: Customer agrees that all funds owed to Contractor, but not received from Customer, to the extent those funds result
from the labor or materials supplied by Contractor, shall be held in trust for the benefit of Contractor. Customer agrees it has no interest in
such funds held by any party. Customer agrees to promptly account for and pay to Contractor all such funds. Customer further irrevocably
assigns to Contractor any rights Customer has to all such funds to the extent that sums are justly due to Contractor under this Agreement.
All waivers executed by Contractor shall be effective only to the total dollar amount of payments actually received without any bankruptcy
filing for ninety (90) days thereafter. Customer agrees that Contractor retains its mechanic’s lien, payment bond or other legal rights for
unpaid deliveries, regardless of what other waiver documents have been presented to Contractor for signature or restrictive endorsements
on checks or any negotiable instruments that may imply otherwise.
Facsimile Signatures and Counterparts: This Agreement may be signed via facsimile or email and in one or more counterparts, each of
which when executed shall be deemed an original, and all of which taken together shall constitute one and the same document. The Parties
expressly agree that an affirmative email or electronic consent (e.g. “I agrees”, “Yes”, “I approve”, or “I accept”) to the Proposal and this
Agreement shall suffice for binding the Parties to the terms of this Agreement and pricing thereof.
Español: Si necesita este contrato en español, por favor notifique a su representante de ventas y una copia le será proporcionada antes de
firmar.
Larger Print: To accommodate all Customers, Contractor will provide a copy of the Agreement and General Terms and Conditions in
larger-sized
text upon request.
Entire Agreement: This Agreement contains the entire agreement of the Parties with respect to the Work and shall not be amended or
modified without a writing signed by both Parties.

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Silverline Services

970-685-0694

Electrical Services | Celebright Permanent Lighting

[email protected]
EC License: EC.0100557

1251 Diamond Valley Dr. Windsor, CO 80550

PERMANENT LIGHTING PROPOSAL
Project Address: 621 27th Street Road
Greeley, CO 80631-8466
Customer:

Garden City Town Hall

Quote #:

9292611

Quote Date:

09/29/2026

Valid Through:

10/29/2026

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Quote #:

9292611

Quote Date: 09/29/2026
Valid Through:10/29/2026

Celebright Permanent Lighting – South facing front elevation
$2,397.00
Celebright Permanent Lighting – East and West side of building
$2,463.75
Celebright Permanent Lighting – North facing rear elevation with three peaks
$2,489.75

Additional Notes:

[42]

Quote Acceptance: ________________________
Deposit Amount:

________________________

Date:

Subtotal

$7,350.50

Sales Tax

$0.00

Total

$7,350.50

______________

Deposit Paid By: ______________

Payment terms: A 50% deposit is due upon acceptance, with the remaining balance due upon completion
unless otherwise stated in this proposal.
Silverline Services provides 10-year parts coverage and 1-year labor coverage on qualifying installations, in
addition to the applicable Celebright manufacturer warranty. Coverage is subject to warranty terms,
exclusions, and proper system use.

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Why Homeowners Choose Celebright Permanent Lighting

1. Consistent, High-Quality Light:
The single-source bulb design produces an even, consistent glow with minimal color distortion. A dedicated warmwhite element delivers clean, classic white lighting.
2. Versatile Year-Round Lighting:
Create holiday patterns, game-day themes, everyday architectural accents, or subtle downlighting. The system can be
programmed for both special occasions and daily use.
3. Strong Warranty Support:
Enjoy added confidence with Silverline installation support and the applicable Celebright manufacturer warranty.
4. Discreet During the Day:
Frosted, compact bulbs conceal the internal electronics and blend seamlessly into the home’s architecture when the
system is off.
5. Clean, Professional Installation:
Silverline installers route wiring and components as discreetly as practical, with attention to a clean finish and respect
for the property.
6. Energy-Efficient Operation:
The 24V system uses efficient power conversion at the light source to minimize wire loss while delivering bright,
programmable exterior lighting.
7. Multiple Track Profiles:
A broad selection of track profiles supports different soffits, rooflines, trim details, and architectural conditions.
Custom solutions may be available for unique applications.
8. Expandable System Design:
Systems may be expanded to additional rooflines, decks, pergolas, fences, stairs, and other suitable exterior features.
9. Professional Customer Experience:
Silverline provides clear project communication, orderly installation practices, jobsite cleanup, and a system
walkthrough at completion.
10. Simple App Control:
Use the Celebright app to control colors, brightness, schedules, and patterns. Create custom scenes or select preset
programs for holidays and everyday accent lighting.
11. No More Seasonal Ladder Work:
Avoid the annual cycle of installing, removing, storing, and repairing temporary light strings. The permanent system is
ready whenever you need it.
12. Enhanced Curb Appeal:
A professionally installed, low-profile system adds year-round exterior-lighting flexibility while maintaining a clean
daytime appearance.

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Trimlight NoCo
PO BOX 272365 | Fort Collins, Colorado 80527
9708008088 | [email protected] | www.trimlightnoco.com

RECIPIENT:

Quote #1529

Tim Costello

Sent on

Sep 29, 2026

621 27th Street Road
Greeley, Colorado 80631

Total

$6,934.27

Designed with You in Mind — Your Trimlight Quote!
The blue highlighted areas in the attached photo show your chosen installation, but they’re fully customizable — add or
remove sections however you’d like! The next step is to schedule an in-person walkthrough so we can review your quote
together. During the visit, we’ll answer any questions, go over the demo kit, and walk through your project to make sure
everything is exactly how you want
Product/Service

Description

Qty.

Unit Price

Total

Wiring, Install and Initial
Set-Up

Front Profile - 244 LF (see attached photo)
The blue highlighted areas are all customizable, if
you would like to add or remove any areas of the
property shown please let us know and we would be
happy to adjust your quote accordingly.

$5,978.00

$5,978.00*

Conduit, Parts and
Supplies

All custom materials for 244 LF install.
Front - 76 LF
Right - 46 LF
Left - 46 LF
Back - 76 LF

$1,830.00

* Non-taxable

1 of 2 pages
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Trimlight NoCo
PO BOX 272365 | Fort Collins, Colorado 80527
9708008088 | [email protected] | www.trimlightnoco.com

Subtotal

$7,808.00

Discount

- $1,000.00

Garden City (6.9%)

$126.27

Total

$6,934.27

Reviews
James & Tarita Propp

Karla Ivone

Scott Stetz

We have had our lights now for 3
weeks and they are great. We cannot
be happier with the service we
received and the personal attention
we received during the installation.
The installers were very professional
and patient while showing us how to
use the app on our phone. We highly
recommend Trimlight. In the future we
might look at their new landscape
lighting. These lights were a great
addition to our Christmas decorations.
Can't wait for other holidays to light up
our house.

We couldn’t be happier with our
experience with TrimLight NoCo!
From start to finish, Ryan and his
crew were outstanding. They were
kind, respectful, professional, and
incredibly hardworking. It was obvious
that they take great pride in their
work.

I inquired and received several quotes
from different companies. I was most
impressed by Ryan from Trimlight
NoCo as he brought a sample of the
material he was going to put on my
house as well as a demonstration with
the app and lights, where other
companies gave me a brochure and
quote and set me on my way. I was
very impressed with the
demonstration. Thank you! I would
highly recommend Trimlight NoCo.

What really impressed us was that
Ryan, the owner, was on-site most of
the time, making sure every detail met
his high standards. That level of
involvement and commitment to
quality gave us complete confidence
that the job was being done right.
My only hesitation before the
installation was learnin...

We appreciate your considering Trimlight for your lighting project and we are always happy to do an in person walk through of
the property and showcase each area we highlighted and go over the demo kit.
We look forward to serving you!
Lifetime Product Warranty | Locally Family Owned & Operated - Community Centered!
Only Trimlight combines every benefit in one package — including our lifetime product warranty and unmatched commitment
to customer service.
That’s what truly sets us apart.
This quote is valid for the next 30 days, after which values may be subject to change.
CC payments are subject to a 2.9% processing fee
((please request cc payment link))
Financing Payments are subject to a 3.9% processing fee

2 of 2 pages
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August 31, 2026
Cheryl Campbell, Town Administrator/Town Clerk
Town of Garden City
621 27th Street Road
Garden City, CO 80631
RE: 2027 Workers’ Compensation Preliminary Contribution Quotation
Dear Cheryl:
Enclosed is the preliminary quotation for your 2027 contribution to the CIRSA Workers’ Compensation Pool, the
amount of Loss Control Credits available to your entity, and optional payment plans. The 2027 Workers’
Compensation preliminary quotation(s) include the allocated payroll, rates per $100 of payroll, and contribution
for each classification. If you have requested multiple deductible options, quotations for those options are also
included.
We are pleased to report that the overall average rate for Workers’ Compensation coverage is decreasing for
2027. Your entity’s quotation(s) may reflect a greater or lesser decrease, or an overall increase depending on a
variety of underwriting factors, including loss experience, selected deductibles, allocated payrolls, changes in
payroll, classifications, and other factors.
Many of our members have significantly expanded their payrolls in recent years but have not increased their
chosen deductibles accordingly. If you would like to explore additional deductible options, CIRSA’s Finance Team
is available to assist you with this assessment. Keep in mind that selecting a higher deductible means your entity
will assume more of the cost in the event of a claim. Therefore, it’s crucial to evaluate your entity’s ability to
handle a higher deductible. Please contact Linda Black, Assistant Director/Chief Financial Officer, at (720) 6055440 or [email protected].
Being a CIRSA member offers significant benefits that may not be available elsewhere, particularly for entities
that also obtain their property and liability coverage through CIRSA. For example, CIRSA can seamlessly manage
claims that involve multiple coverage lines, such as a workers’ compensation matter that also has employment
liability implications. CIRSA can take a global perspective to defending and/or settling such a matter, and has a
special liability coverage, available only to members of both the workers’ compensation and property pools, to
assist pre-loss resolution of such a matter. CIRSA’s risk management services are also specifically tailored to the
unique needs of Colorado municipalities. Please see the attached workers’ compensation services brochure for a
summary of those services.
The attached quotation(s) are preliminary. Final invoices, which are expected to be emailed on December 15,
2026, will be adjusted based on any changes to your 2027 renewal application. Please note that the quoted
contributions may also change if there are significant changes to CIRSA membership for 2027 or if the actual
excess insurance premiums are not sufficiently funded by the budget established within your rate.

CIRSA.org | 3665 Cherry Creek North Drive | Denver, Colorado 80209 | 303.757.5475

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2027 Workers’ Compensation Preliminary Contribution Quotation(s)
August 31, 2026
Page 2
If your entity is a member of both the workers’ compensation pool and the property/casualty pool, each quote
reflects a 1.5% multi-pool discount. If your entity withdraws from either pool effective January 1, your entity is
no longer eligible for the multi-pool discount, and a new quotation for the pool in which your entity remains will
need to be generated and accepted.
Also included in this packet is a general description of the types and monetary limits of the proposed coverages
to be provided to 2027 CIRSA Workers’ Compensation members.
The 2027 renewal acceptance form must be completed and returned to CIRSA on or before Thursday, October
1, 2026. When completing your form, please make sure to:





Initial the quotation sheet that reflects your selected 2027 deductible option.
Write the amount of any available Loss Control Credits you wish to use in the appropriate section of the
Loss Control Credits table on the quotation sheet.
Indicate your preferred payment option for 2027 on the quotation sheet.
Return the signature page signed by an authorized signer.

Please note that if you have requested quotations for any of the Optional Coverage Programs, including
Occupational Accidental Death & Dismemberment Plan, Sports Accident Medical Plan, Community Service
Workers’ Accident Medical Plan, or Volunteer Accident Medical Plan coverage, they are not included in this
mailing. The carriers providing coverage for these programs are expected to provide quotes later this year,
which will be emailed to members in October.
We thank you for your continued membership with CIRSA, and for your commitment to public entity pooling. A
copy of our CIRSA Services Brochure is also attached. If you would like further information, or a virtual or faceto-face meeting, please reach out to Shannon Pursley, Communications & Engagement Manager, at (303) 5946249 or [email protected]. We are also available to give presentations to your governing body upon request.
Thank you for the opportunity to serve you. We look forward to continuing our relationship with you in 2027.
Sincerely,

Tami A. Tanoue
Executive Director
Enc.

CIRSA.org | 3665 Cherry Creek North Drive | Denver, Colorado 80209 | 303.757.5475

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CIRSA Workers’ Compensation Pool
Preliminary 2027 Contribution Quotation
GC2027WC
Town of Garden City
621 27th Street Road
Garden City, CO 80631
Deductible or SCP: $0
Description

Amount

Total 2027 Preliminary Quotation before Credits
Multi-Pool Discount Applied?

$24,250.72
Yes

*If your entity is a member of both pools (PC & WC), each quote reflects a 1.5% multi-pool discount. If your entity withdraws from
either pool effective January 1, your entity is no longer eligible for the multi-pool discount. A new quote for the pool you are remaining
in will need to be generated and accepted

Loss Control Credits (Please indicate the amount that you wish to use. Amount may be split
between available options.)
Description

Amount

2026 Loss Control Audit Credit

($819.00)

Balance Remaining from Prior
Years’ LC Credits

($0.00)

Total Preliminary Quotation with
all Available Credits

Credit
Contribution

Credit Options
Deposit/Leave
in Account

Send Check

$23,431.72

Billing Options (Please indicate which option you choose)
Annual Billing on January 1, 2027
Quarterly Billing January 1, April 1, July 1, and October 1, 2027

To Renew with Quoted Option Initial Here: _____________

1|Page

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CIRSA Workers’ Compensation Pool
Preliminary 2027 Contribution Quotation
GC2027WC
Rating
Category
0042
1463

4361
5190
5192
5437
5506
6217
6325
6826F
7370
7380
7382
7403
7502
7520
7539
7580
7590
7710
7711
7719
7720

7720A
7720B
8292
8380

Description
0042 - Landscape & Gardening - New Installation
1463 - Asphalt Works & Drivers - Grinding, Pulverizing
or Mixing Asphalt
4361 - Photography including Video Taping & Photo
Processing
5190 - Electrical Wiring Within Building & Drivers
5192 - Parking Meter Maintenance & Voting Machine
Repair
5437 - Carpentry including Interior Carpentry Finish or
Trim
5506 - Streets, Roads, Bridge Construction & Repair
6217 - Excavation Operations
6325 - Street Lighting & Traffic Signal Construction or
Repair
6826F - Marina - Sale or Repair of Boats, Engines or
Operation of Boat Docks
7370 - Ambulance Driver-Paid
7380 - Drivers N.O.C. including Parking Meter Readers,
Library Bookmobile
7382 - Transportation - All Transit Bus Workers
including Drivers
7403 - Airport or Helicopter Operations - Ground Crew
7502 - Gas - All Employees including Meter Readers
7520 - Waterworks Operations - All Operations
7539 - Electric Department - including Meter Readers
7580 - Sewer Disposal Plant Operations - All Operations
7590 - Garbage Works including Reduction, Incineration
& Land Fill
7710 - Firefighters & Chief
7711 - Firefighters - Paid & Unpaid Volunteers
7719 - Search, Rescue, Disaster & Ambulance Teams Paid & Unpaid Volunteers
7720 - Police Officers, Chief, District Attorney,
Investigators with Police Power, Sheriff's Posse, Jail
Employees, Traffic Controllers, Armed Guards, Airport
Security Personnel
7720A - Paid Police Officer Volunteers, Reserves &
Teams
7720B - Unpaid Police Officer Volunteers, Reserves &
Teams
8292 - Civil Defense Warehouse
8380 - Garage used for Municipal Vehicles & Mobile
Equipment Maintenance

Allocated
Payroll
$0.00
$0.00

Preliminary
Annual
Contribution
$0.00
$0.00

$0.00

$0.00
$0.00

$0.00

$0.00
$0.00
$0.00

$0.00

$0.00
$0.00

$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$628,505.00

$20,716.81

$0.00

$0.00
$0.00

Rate
per
$100 of
Pay

$3.30

2|Page

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CIRSA Workers’ Compensation Pool
8601
8742
8810
8810B
8811
8811A
8831
8868
9015
9016
9052
9060
9082
9102
9154
9156
9180
9220
9402
9403
9410
Totals

8601 - Field Engineers & Surveyors
8742 - Case & Social Workers, Claim Adjusters, Loss
Control Representatives
8810 - Clerical or Office Employees, including Librarians,
Museum Professionals & Judges
8810B - Paid Appointed Boards, Commissions &
Treasurers
8811 - Unpaid Elected Council, Trustees & Officials
8811A - Unpaid Appointed Boards, Commissions &
Treasurers
8831 - Animal Control
8868 - Child Day Care Professionals & Clerical
9015 - Building Management & Maintenance
9016 - Fairground, Amusement Park, Ice & Roller
Skating Rink Employees
9052 - Hotel - All Employees
9060 - Golf Courses - All Operations
9082 - Restaurant & Food Service Employees including
Musicians & Entertainers
9102 - Parks & Recreation All Employees, including
Swimming Pool Employees
9154 - Theater - All Employees Except Actors, Musicians
& Entertainers
9156 - Theater - Actor, Musicians & Entertainers
9180 - Ski Trail Maintenance Operation, including
Employees Engaged in Ski Lift Operations
9220 - Cemetery - All Operations
9402 - Street Cleaning & Snow Removal
9403 - Refuse, Garbage & Recycling Collection, including
Drivers
9410 - Not Otherwise Classified - Field & Office

Preliminary 2027 Contribution Quotation
GC2027WC
$0.00
$0.00

$0.00
$0.00

$355,787.00

$527.08

$0.00

$109,200.00
$0.00

$50.55
$0.00

$0.05

$7,873.00
$0.00
$55,870.00
$0.00

$154.54
$0.00
$2,260.60
$0.00

$1.96

$0.00
$0.00
$0.00

$7,536.00

$222.58

$0.00

$0.00
$0.00

$0.00
$7,873.00
$0.00

$0.00
$318.56
$0.00

$0.00

$1,172,644.00

$24,250.72

$0.15

$4.05

$2.95

$4.05

3|Page

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This preliminary quotation includes all exposures reported on your entity's 2027 Workers’
Compensation Renewal Application.
The undersigned is authorized to accept this preliminary quotation on behalf of the
Town of Garden City.
We accept this preliminary quotation for January 1, 2027 to January 1, 2028. We understand our final
invoice may increase or decrease depending upon the number of Workers’ Compensation members for
2027, actual excess insurance premiums, and any changes made to our 2027 renewal application.
Signature:_____________________________________________ Date:______________________
Title:_________________________________________________
Signature must be that of the Mayor, Manager, Clerk or equivalent (such as President of a Special
District.)
Both pages of this form must be returned on or before Thursday, October 1, 2026. An emailed, mailed,
or faxed copy is acceptable. Please return to:
Monique Ferguson, Underwriting Coordinator
3665 Cherry Creek North Drive
Denver, CO 80209
E-Mail: [email protected]
Fax: (303) 757-8950 or (800) 850-8950

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PROPOSED 2027 WORKERS’ COMPENSATION COVERAGES
The types and monetary limits of the proposed coverages to be provided to CIRSA Workers’
Compensation members for the applicable coverage period of January 1, 2027 to January 1, 2028, are
generally described below. The scope, terms, conditions, and limitations of the coverages are governed
by the applicable excess and/or reinsurance policies, the CIRSA Bylaws and Intergovernmental
Agreement, and other applicable documents.
I.

TYPES OF COVERAGES (subject to the limit on CIRSA’s liability as described in Section II below):
A. Workers’ Compensation coverage
B. Employer’s Liability coverage

II.

PROPOSED CIRSA LOSS FUND, AGGREGATE LIMITS, RETENTIONS, EXCESS INSURERS/REINSURERS

For the coverages described in Section I, CIRSA is liable only for payment of the self-insured retentions
and only to a total annual aggregate amount for CIRSA members as a whole of the amount of the
applicable CIRSA loss fund for the coverage period. There is no aggregate excess coverage over any loss
fund.
The CIRSA loss fund is as adopted or amended from time to time by the CIRSA Board of Directors based
on the members in the Workers’ Compensation Pool for the year and investment earnings on those
amounts. Information on the current loss fund amounts is available from CIRSA’s Finance Department.
CIRSA’s proposed self-insured retention will be $750,000 per claim/occurrence for all claims made by
employees. Coverages in excess of the retention (to statutory limits for Workers’ Compensation
coverage, and to $1,000,000/accident for Employer’s Liability coverage) are provided by the excess
insurers and/or reinsurers in the applicable excess and/or reinsurance policies and are payable only by
those excess insurers and/or reinsurers.
III.

2027 PAYROLL AUDIT

The payroll information in your 2027 renewal application is based on your estimated payroll for 2027.
We will ask you to provide your actual 2027 payroll in January 2028 and your 2027 contribution will be
adjusted to reflect the actual payroll amounts.

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EXPLANATION OF CREDITS AVAILABLE AND
ACCEPTANCE OR WITHDRAW PROCEDURES
LOSS CONTROL AUDIT SCORE CREDIT
CIRSA members who received a Loss Control Audit Score of 90 or higher in 2026 and renew their
membership in 2027, are eligible for a Loss Control Audit Score Credit. This credit is offered to all
members that take an active role in preventing or reducing their losses by complying with the CIRSA Loss
Control Standards.
If you did not receive a credit for 2027 and would like to receive one in future years, please contact your
Risk Control Representative.
LOSS CONTROL ACCOUNT
The CIRSA Board of Directors has approved your use of any balance in the Loss Control Credit Account,
except any Special Credit monies, to pay 2027 contributions. Your entity’s balance in this account, if any,
is shown on the quote letter.
ACCEPTANCE PROCEDURES
Please complete the enclosed acceptance form indicating your decision for 2027 and return it to the
CIRSA office on or before Thursday, October 1, 2026. Failure to return the form in time may result in
the imposition of penalties under CIRSA Bylaw Article XIV upon withdrawal.
WITHDRAWAL PROCEDURES (if applicable)
The enclosed Article XIV of the CIRSA Bylaws describes withdrawal procedures from CIRSA. Written
notice of withdrawal must be received by CIRSA no later than Thursday, October 1, 2026, for a
withdrawal without penalty effective January 1, 2027. No withdrawing member shall be eligible for the
above-described credits.
Article XIV should be read in its entirety for any penalties which would otherwise apply. Withdrawing
members who subsequently apply to rejoin CIRSA may be subject to such terms and conditions as
established by the CIRSA Board of Directors.

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WITHDRAWAL NOTICE
MUST BE RECEIVED AT THE CIRSA OFFICE
ON OR BEFORE THURSDAY, OCTOBER 1, 2026
Sign and return this form if your entity has decided to withdraw from CIRSA effective January 1, 2027.
Under CIRSA Bylaws, this form must be received by CIRSA no later than Thursday,
October 1, 2026, for a withdrawal without penalty effective January 1, 2027.
*********************************************************************************
NOTICE OF WITHDRAWAL FROM CIRSA
This is to notify the CIRSA Board of Directors that the Town of Garden City is withdrawing from CIRSA for
purposes of Workers’ Compensation coverage effective January 1, 2027. We understand the Town of
Garden City remains obligated and will be billed for any amounts due CIRSA pursuant to the Bylaws and
policies established by CIRSA.
The undersigned is authorized to provide this notice of withdrawal on behalf of the Town of Garden City.

Signature must be that of the Mayor, Manager, Clerk, or equivalent (such as
President of a Special District.)

Signature:

________________________________________________________

Title:

________________________________________________________

Date:

________________________________________________________

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ARTICLE XIV
Withdrawal from Membership
(1) Any member may withdraw from CIRSA by giving prior notice in writing to the Board of
Directors of the prospective effective date of its withdrawal.
(2) If the effective date of a member's withdrawal is a date other than a January 1, the
withdrawing member shall not be entitled to receive any refund of contributions made for
administrative costs for the claim year of withdrawal. The withdrawing member shall be entitled to
receive within forty-five (45) days after the effective date of withdrawal, a proportionate return of its
contribution to any loss fund.
(3) If the effective date of a member's withdrawal is January 1, but the member's written
notice of withdrawal is received by CIRSA more than thirty (30) days after the date on which CIRSA
emailed a preliminary quote of the contribution to be assessed the member for the year beginning on
that January 1, the withdrawing member shall be obligated to pay its share of CIRSA's administrative
costs for the year beginning on that January 1. However, if the preliminary quote is mailed by CIRSA
prior to September 1, members shall not be obligated for future claim year administrative costs if the
member's written notice of withdrawal is received by CIRSA on or before the October 1 preceding the
January 1 renewal date.
(4) The members may, by a two-thirds (2/3) vote of the members present at a meeting, adopt
or amend a policy establishing additional conditions applicable to members which withdraw.

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August 31, 2026
Cheryl Campbell, Town Administrator/Town Clerk
Town of Garden City
621 27th Street Road
Garden City, CO 80631
RE: 2027 Property/Casualty Preliminary Contribution Quotation
Dear Cheryl:
Enclosed is the preliminary quotation for your 2027 contribution to the CIRSA Property/Casualty Pool.
We are pleased to report that the overall average change in Property/Casualty contribution for 2027 is a
slight increase. Your entity’s quote(s) may reflect a greater or lesser increase, or overall decrease,
depending on your entity’s operations and exposures, and a variety of underwriting factors, including
loss experience, changes in exposures, changes in total operating expenditures, selected deductibles
and limits, and other factors.
The enclosed quotation(s) are preliminary. Final invoices, which are expected to be emailed on
December 18, 2026, will be adjusted based on any changes to your 2027 renewal application. Please
note that the quoted contributions may also change if there are significant changes to CIRSA
membership for 2027 or if the actual excess insurance premiums are not sufficiently funded by the
budget established within your rate.
For your convenience, the quote(s) include a breakdown of contribution by line of coverage, the amount
of any Loss Control Credits available to your entity, and optional payment plans. If you requested
alternative quote options reflecting different liability limits or various deductible options for 2027, these
quotes are also included.
If you would like to explore additional liability limits or deductible options, CIRSA’s Finance Team is
available to assist you with this assessment. Keep in mind that selecting a higher deductible means your
entity will assume more of the cost in the event of a claim. Therefore, it’s crucial to evaluate your
entity’s ability to handle a higher deductible. Please contact Linda Black, Assistant Director/Chief
Financial Officer, at (720) 605-5440 or [email protected].
If your entity is a member of both the workers’ compensation pool and the property/casualty pool, each
quote reflects a 1.5% multi-pool discount. If your entity withdraws from either pool effective January 1,
your entity is no longer eligible for the multi-pool discount, and a new quote for the pool you are
remaining in will need to be generated and accepted.
Also included in this packet is a general description of the types and monetary limits of the proposed
coverages to be provided to 2027 CIRSA Property/Casualty members.
If you requested a quote for one or more of the CIRSA self-funded optional coverage programs, Excess
Cyber (Data Privacy and Network Security), No-Fault Water Line Rupture and/or Sewer Back-Up
coverage, or Property Damage Caused by Member’s Operation of Mobile Equipment coverage, the
quotes and plan information are included in this renewal quote packet.
CIRSA.org | 3665 Cherry Creek North Drive | Denver, Colorado 80209 | 303.757.5475

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2027 Property/Casualty Preliminary Contribution Quotation(s)
August 31, 2026
Page 2
If you have requested quotations for any of the optional coverage programs including Equipment
Breakdown, Excess Crime, Community Service Workers’ Accident Medical Plan, Sports Accident Medical
Plan, Occupational Accidental Death and Dismemberment Plan, Volunteer Accident Medical Plan, or
Detainee Medical coverage, those quotations are not included in this mailing. Most carriers providing
these coverages are unable to provide quotes until later this year. We anticipate that quotations for
these optional coverages will be emailed to members in October.
The 2027 renewal acceptance forms must be completed and returned to CIRSA on or before Thursday,
October 1, 2026. When completing your Property/Casualty form, please make sure to:






Initial the desired quote option you wish to accept for 2027.
Enter the amount of any available Loss Control Credits you wish to use in the appropriate
section of the Loss Control Credits table on the quotation sheet.
Indicate your preferred payment option for 2027 on the quotation sheet.
Indicate if you will be participating in the optional Uninsured/Underinsured Motorist coverage,
Excess Cyber coverage, No-Fault Water Line Rupture and/or Sewer Back-Up coverage, or
Property Damage Caused by Member’s Operation of Mobile Equipment coverage program(s).
Return the signature page signed by an authorized signer.

When completing your optional coverage forms, please make sure to:



Indicate if you wish to accept or decline coverage.
Return the signature page signed by an authorized signer.

We thank you for your continued membership with CIRSA, and for your commitment to public entity
pooling. Our CIRSA Services Brochure is also attached. If you would like further information, or a virtual
or face-to-face meeting, please reach out to Shannon Pursley, Communications & Engagement Manager,
at (303) 594-6249 or [email protected]. We are also available to give presentations to your governing
body upon request.
Thank you for the opportunity to serve you. We look forward to continuing our relationship with you in
2027.
Sincerely,
Tami A. Tanoue
Executive Director
Enc.

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CIRSA Property/Casualty Pool
Preliminary 2027 Contribution Quotation
GC2027PC
Town of Garden City
621 27th Street Road
Garden City, CO 80631
All Risk Property Deductible:

$5,000

Standard – 1% of individual damage building values or .1% of total building values.

Auto Liability Deductible:
Auto Physical Damage Deductible:
General Liability Deductible:
Public Officials Errors & Omissions Liability Deductible:
Law Enforcement Liability Deductible:

$1,000
$5,000
$1,000
$1,000
$25,000

Auto Liability Limit:
Liability Limit:

$5,000,000
$10,000,000

Description

Amount

Total 2027 Preliminary Quotation before Credits
Multi-Pool Discount Applied?

$61,593.20
Yes

Loss Control Credits (Please indicate the amount that you wish to use. Amount may be split
between available options.)
Description

Amount

2026 Loss Control Audit Credit

($153.00)

Balance Remaining from Prior
Years’ LC Credits

($0.00)

Total Preliminary Quotation with
all Available Credits

Credit
Contribution

Credit Options
Deposit/Leave
in Account

Send Check

$61,440.20

Billing Options (Please indicate which option you choose)
Annual Billing on January 1, 2027
Quarterly Billing January 1, April 1, July 1, and October 1, 2027

To Renew with Quoted Option Initial Here: _____________
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CIRSA Property/Casualty Pool
Preliminary 2027 Contribution Quotation
GC2027PC
Exposure

Contribution

PROPERTY COVERAGE
All Risk Property Building Values
All Risk Property Contents Values
OTHER PROPERTY
Business Income
Loss of Rents
Extra Expense
Valuable Papers
Electronic Data Processing
Accounts Receivable
Fencing
Mobile Equipment
Employee-Owned Tools
Law Enforcement Animals
Overhead Transmission Lines or Distribution Lines & Poles
Park Equipment
Athletic Equipment
Outdoor Lighting
Transformers
Signage
Swimming Pool Items
General Outdoor Items
Other Miscellaneous Property
Fine Arts
Golf Courses
Watercraft
Drones
AUTO LIABILITY COVERAGE
All Trucks
Ambulances
Cars/Truck-Emergency Response
Cars-Passenger
Fire Trucks
Motorcycles
School Buses
Street Sweepers
Trailers
Transportation Buses
AUTO PHYSICAL DAMAGE COVERAGE
All Trucks Values
Ambulances Values
Cars/Truck-Emergency Response Values
Cars-Passenger Values
Fire Trucks Values
Motorcycles Values
School Buses Values
Street Sweepers Values
Trailers Values
Transportation Buses Values
GENERAL LIABILITY COVERAGE

$1,671,656.29
$424,519.15

$2,653.23
$673.79

$0.00
$0.00
$108,211.80
$54,075.00
$106,090.00
$0.00
$46,350.00
$32,463.54
$0.00
$0.00
$0.00
$109,798.00
$21,854.54
$366,062.00
$32,445.00
$56,268.90
$0.00
$145,230.00
$0.00
$76,384.80
$0.00
$0.00
$0.00

$0.00
$0.00
$171.75
$85.83
$168.39
$0.00
$73.57
$51.53
$0.00
$0.00
$0.00
$174.27
$34.69
$581.01
$51.50
$89.31
$0.00
$230.51
$0.00
$121.24
$0.00
$0.00
$0.00

1
0
7
0
0
0
0
0
1
0

$248.70
$0.00
$2,748.76
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$37,240.00
$0.00
$271,179.00
$0.00
$0.00
$0.00
$0.00
$0.00
$608.00
$0.00

$274.17
$0.00
$1,996.47
$0.00
$0.00
$0.00
$0.00
$0.00
$4.48
$0.00

Total Operating Expenditures (less airport expenditures)

$4,950,800.00

$3,031.44

0.00
0.00
0.00
0.00
0.00

$0.00
$0.00
$0.00
$0.00
$0.00

SEPARATELY-RATED EXPOSURES
Electric Distribution Payroll
Electric Generation Payroll
Gas Payroll
Residential Property Square Footage
Jail/Holding Facilities Area

2|Page

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CIRSA Property/Casualty Pool
Preliminary 2027 Contribution Quotation
GC2027PC
Recreational Facilities Area
Swimming Pools (Total Number)
Water/Sewer Payroll
PUBLIC OFFICIALS ERRORS & OMMISSIONS COVERAGE
Total Operating Expenditures (less airport expenditures)
Employment Practices Liability
Employment Benefit Liability
LAW ENFORCEMENT LIABILITY
Police Department Full Time Officers
Police Department Reserve/Part Time Officers
Optional Coverages
Property Damage from Mobile Equipment
No-Fault Water Line Rupture and/or Sewer Backup

Total Contribution

0.00
0.00
0.00

$0.00
$0.00
$0.00

$4,950,800.00

$6,129.88

$4,950,800.00
$4,950,800.00

$329.20
$133.35

6.00
2.00

$35,602.40
$5,933.73

Option

$0.00
$0.00

$61,593.20

3|Page

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Garden City Property Schedule - GC2027PC
Cirsa I D
Use
Address
Postal Remove Building
Remove Date
15000005
Bus Stop
7th Ave. & 27th St. 80631
No
15000009
Community Center 620 27th Street Rd. 80631
No
15000003 Covered Picnic Area 621 27th Street Rd. 80631
No
15000007
Police Station
2719 7th Ave. 80631
No
15000008
Public Works Shed
2719 7th Ave. 80631
No
15000011
Public Works Shop 620 27th Street Rd. 80631
No
15000004
Storage Building
2712 7th Ave. 80631
No
15000002
Town Hall 621 27th Street Rd. 80631
No

Property Excluded
No
No
No
No
No
No
No
No

Building Value
Contents Value
Deductible
Final Property Contribution
Final Contents Contribution
Contribution
Member
$15,639.85
$0.00
$5,000
$24.82
$0.00
$24.82 Garden City
$228,700.00
$27,848.63
$5,000
$362.99
$44.20
$407.19 Garden City
$36,537.40
$0.00
$5,000
$57.99
$0.00
$57.99 Garden City
$484,000.00
$176,560.28
$5,000
$768.20
$280.24
$1,048.44 Garden City
$8,911.56
$33,418.35
$5,000
$14.14
$53.04
$67.18 Garden City
$122,215.68
$27,848.63
$5,000
$193.98
$44.20
$238.18 Garden City
$39,951.80
$6,371.77
$5,000
$63.41
$10.11
$73.52 Garden City
$735,700.00
$152,471.49
$5,000
$1,167.70
$242.00
$1,409.70 Garden City
$1,671,656.29
$424,519.15
$2,653.23
$673.79
$3,327.02

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Garden City Vehicle Schedule - GC2027PC
CIRSA ID
15000013
15000024
15000023
15000022
15000011
15000010
15000005
15000004
15000009

Member Vehicle Number
0302

Year
2021
2023
2023
2023
2020
2020
2019
2016
2006

Make And Model
Ford
Ford
Ford
Ford
FORD
Ford
Ford
Ford
Trailer

Number of Vehicles

Vehicle Type
All Trucks
Cars/Trucks - Emergency Response
Cars/Trucks - Emergency Response
Cars/Trucks - Emergency Response
Cars/Trucks - Emergency Response
Cars/Trucks - Emergency Response
Cars/Trucks - Emergency Response
Cars/Trucks - Emergency Response
Trailers

Location
Public Works
Police Department
Police Department
Police Department
Police Department
Police Department
Police Department
Police Department
TBD

VIN
1FT7X2B69MED96381
1FTFW1ED5PFB81615
1FM5K8AW9PNA08060
1FM5K8AW0PNA08058
1FM5K8AB6LGC62966
1FM5K8AB1LGB84368
1FM5K8AR8KGA29537
1FM558AR9GGB55073
1Z9BU10156J213214

Final APD Value
Auto Physical Damage Deductible
$37,240.00
$54,066.00
$51,116.00
$51,116.00
$33,727.00
$33,727.00
$25,976.00
$21,451.00
$608.00
$309,027.00

Final Annual AL Contribution
Final Annual APD Contribution
Total AL & APD Contribution
Member
$248.70
$274.17
$522.87 Garden City
$392.68
$398.04
$790.72 Garden City
$392.68
$376.33
$769.01 Garden City
$392.68
$376.33
$769.01 Garden City
$392.68
$248.30
$640.98 Garden City
$392.68
$248.30
$640.98 Garden City
$392.68
$191.24
$583.92 Garden City
$392.68
$157.93
$550.61 Garden City
$0.00
$4.48
$4.48 Garden City
$2,997.46
$2,275.12
$5,272.58

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This preliminary quotation includes all exposures reported on your entity's 2027 Property/Casualty
Renewal Application and any Application Amendment Requests received by CIRSA before August 1,
2026.
Please note, for the All Risk Property Deductible shown on page 1 of your quote, an additional property
deductible will apply separately to each location in a National Flood Insurance Program (NFIP) Zone A if
total building and contents values at that location are in excess of $1,000,000. The deductible will be the
maximum limit of coverage which could have been purchased through NFIP, whether it is purchased or
not.
The Town of Garden City participated in the 2026 Uninsured/Underinsured Motorist coverage. Please
indicate if the Town of Garden City will:
Accept 2027 Uninsured/Underinsured Motorist coverage
Decline 2027 Uninsured/Underinsured Motorist coverage

The undersigned is authorized to accept this preliminary quotation on behalf of the
Town of Garden City.
We accept this preliminary quotation for January 1, 2027 to January 1, 2028. We understand our final
invoice may increase or decrease depending upon the number of CIRSA Property/Casualty members
for 2027, actual excess insurance premiums, and any changes made to our 2027 renewal application.
Signature:_____________________________________________ Date:______________________
Title:_________________________________________________
Signature must be that of the Mayor, Manager, Clerk or equivalent (such as President of a Special
District.)
This page, along with all pages of the applicable attached quote, must be returned on or before
Thursday, October 1, 2026. A mailed, faxed or e-mailed copy is acceptable. Please return to:
Monique Ferguson, Underwriting Coordinator
3665 Cherry Creek North Drive
Denver, CO 80209
E-Mail: [email protected]
Fax: (303) 757-8950 or (800) 850-8950

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PROPOSED 2027 PROPERTY/CASUALTY COVERAGES
The types and monetary limits of the proposed coverages to be provided to CIRSA Property/Casualty
members for the coverage period of January 1, 2027 to January 1, 2028 are generally described below.
The scope, terms, conditions, and limitations of the coverages are governed by the applicable CIRSA
coverage form, excess and/or reinsurance policies, the CIRSA Bylaws and Intergovernmental Agreement,
and other applicable documents.
I.

TYPES OF COVERAGES (subject to the limit on CIRSA’s liability as described in Section II below):
A. Property coverage (including auto physical damage and cyber first party, public relations
expense and privacy breach expense)
B. Liability coverage:
1. General liability
2. Automobile liability
3. Law enforcement liability
4. Public officials errors and omissions liability
5. Cyber (third party, security and privacy breach liability)
C. Crime coverage (including employee dishonesty and theft of money and securities)

II. CIRSA RETENTIONS, LOSS FUNDS, AGGREGATE LIMITS, AND MEMBER DEDUCTIBLES:
For the coverages described in Section I, CIRSA is liable only for payment of the applicable self-insured
retentions and only to a total annual aggregate amount for CIRSA members as a whole of the amount of
the applicable CIRSA loss fund for the coverage period. There is no aggregate excess coverage over any
loss fund.
Coverages in excess of CIRSA’s self-insured retentions are provided only by the applicable excess
insurers and/or reinsurers in applicable excess and/or reinsurance policies, and shall be payable only by
those excess insurers and/or reinsurers. The limits of coverage provided by the excess insurers and/or
reinsurers for the coverage period shall be described in the coverage documents issued to the members.
Aggregate and other limits shall apply as provided in said documents.
A. CIRSA PROPOSED SELF-INSURED RETENTIONS FOR THE COVERAGE PERIOD:
1. $1,000,000 per claim/occurrence property*
2. $100,000 per claim/annual aggregate cyber first party (public relations expense and privacy
breach expense)
3. $1,000,000 per claim/occurrence liability
4. $1,000,000 each and every claim public officials liability
5. $1,500,000 each and every claim law enforcement liability
6. $500,000 per claim/annual aggregate cyber third party (security and privacy breach liability)
7. $150,000 per claim/occurrence crime
*Subject further to CIRSA retention of first $5,000,000 each and every hail/wind loss and/or
occurrence.

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Proposed Coverages (continued)
B. CIRSA LOSS FUND AMOUNTS FOR THE COVERAGE PERIOD:
Loss fund amounts are as adopted or amended from time to time by the CIRSA Board of
Directors based on the members in the Property/Casualty Pool for the year and investment
earnings on those amounts. Information on the current loss fund amounts is available from
CIRSA’s Finance Department.
C. PROPOSED EXCESS INSURANCE LIMITS FOR THE COVERAGE PERIOD:
1. Excess property:
2. Excess liability:

3. Excess crime (optional):

to $500 million each claim/occurrence
to $2 million each claim/occurrence; $5 million each
claim/occurrence or $10 million each claim/occurrence; $2
million or $5 million excess auto liability; $2 million, $5 million
or $10 million annual aggregate for public officials errors and
omission liability. The maximum liability and auto liability limits
will be determined based on each member’s selection.
to $5 million per claim/occurrence

D. MEMBER DEDUCTIBLES:
A member-selected deductible shall apply to each of the member’s claims/occurrences.
Payment of the deductible reduces the amount otherwise payable under the applicable CIRSA
retention. Allocated loss adjustment expenses are included in the member deductible.

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EXPLANATION OF CREDITS AVAILABLE AND
ACCEPTANCE OR WITHDRAW PROCEDURES
LOSS CONTROL AUDIT SCORE CREDIT
CIRSA members who received a Loss Control Audit Score of 90 or higher in 2026 and renew their
membership in 2027, are eligible for a Loss Control Audit Score Credit. This credit is offered to all
members that take an active role in preventing or reducing their losses by complying with the CIRSA Loss
Control Standards.
If you did not receive a credit for 2027 and would like to receive one in future years, please contact your
Risk Control Representative.
LOSS CONTROL CREDIT ACCOUNT
The CIRSA Board of Directors has approved your use of any balance in the Loss Control Credit Account,
except any Special Credit monies, to pay 2027 contributions. Your entity’s balance in this account, if any,
is shown on the quote letter.
ACCEPTANCE PROCEDURES
Please complete the enclosed acceptance form indicating your decision for 2027 and return it to the
CIRSA office on or before Thursday, October 1, 2026. Failure to return the form in time may result in
the imposition of penalties under CIRSA Bylaw Article XIV upon withdrawal.
WITHDRAWAL PROCEDURES (if applicable)
The enclosed Article XIV of the CIRSA Bylaws describes withdrawal procedures from CIRSA. Written
notice of withdrawal must be received by CIRSA no later than Thursday, October 1, 2026, for a
withdrawal without penalty effective January 1, 2027. No withdrawing member shall be eligible for the
above-described credits.
Article XIV should be read in its entirety for any penalties which would otherwise apply. Withdrawing
members who subsequently apply to rejoin CIRSA may be subject to such terms and conditions as
established by the CIRSA Board of Directors.

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Page 142 of 144

WITHDRAWAL NOTICE
MUST BE RECEIVED AT THE CIRSA OFFICE
ON OR BEFORE THURSDAY, OCTOBER 1, 2026
Sign and return this form if your entity has decided to withdraw from CIRSA effective January 1, 2027.
Under CIRSA Bylaws, this form must be received by CIRSA no later than Thursday, October 1, 2026, for
withdrawal without penalty effective January 1, 2027.
*********************************************************************************
NOTICE OF WITHDRAWAL FROM CIRSA
This is to notify the CIRSA Board of Directors that the Town of Garden City is withdrawing from CIRSA for
purposes of Property/Casualty coverage effective January 1, 2027. We understand the Town of Garden
City remains obligated and will be billed for any amounts due CIRSA pursuant to the Bylaws and the
policies established by CIRSA.
The undersigned is authorized to provide this notice of withdrawal on behalf of the Town of Garden City.

Signature must be that of the Mayor, Manager, Clerk, or equivalent (such as President of a
Special District.)

Signature: ______________________________________________________
Title:

______________________________________________________

Date:

______________________________________________________

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CIRSA BYLAWS
ARTICLE XIV
Withdrawal from Membership
(1) Any member may withdraw from CIRSA by giving prior notice in writing to the Board of Directors
of the prospective effective date of its withdrawal.
(2) If the effective date of a member’s withdrawal is a date other than January 1, the withdrawing
member shall not be entitled to receive any refund of contributions made for administrative costs for
the claim year of withdrawal. The withdrawing member shall be entitled to receive within forty-five (45)
days after the effective date of withdrawal, a proportionate return of its contribution to any loss fund.
(3) If the effective date of a member’s withdrawal is January 1 but the member’s written notice of
withdrawal is received by CIRSA more than thirty (30) days after the date on which CIRSA mailed a
preliminary quotation of the contribution to be assessed the member for the year beginning on that
January 1, the withdrawing member shall be obligated to pay its share of CIRSA’s administrative costs
for the year beginning on that January 1. However, if the preliminary quotation is mailed by CIRSA prior
to September 1, members shall not be obligated for future claim year administrative costs if the
member’s written notice of withdrawal is received by CIRSA on or before the October 1 preceding the
January 1 renewal date.
(4) The members may, by a two-thirds (2/3) vote of the members present at a meeting, adopt or
amend a policy establishing additional conditions applicable to members which withdraw.

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Solid Oak Honn Executive Office Suite
• Executive Desk
• Credenza
• Wardrobe
Ikea Desk and Table
Wire Shelving
• 2-3 units of various sizes
Billy Goat Parking Lot Vacuum
AC Unit- BTU-24,000
Furnace Unit- HEIL BTU-24,000

Page 157 of 157

Read the agenda documentPrimary source ↗

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Agenda Watch · Oct 2, 2026

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On the agenda: Garden City Board Packet 10.6.26 .pdf — data center (Oct 6)

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