Matters Memo · Boulder Politics

Study Session, September 10, 2026 · item 1: 2027 Recommended Budget Study Session Staff Time: 20 Min Council Time: 160 Min · 28 pages

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City of Boulder City Council Agenda Item Meeting Date: September 10, 2026

Agenda Title 2027 Recommended Budget Study Session

Staff Contact • •

Charlotte Huskey, Budget Officer Krista Morrison, Chief Financial Officer

Executive Summary The purpose of this study session memorandum is to present to City Council and community members the 2027 Recommended Budget. The total 2027 Recommended Budget is $552.6 million across all funds, including a 2027 Operating Budget of $417.2 million and 2027 Capital Budget of $135.4 million. The 2027 Recommended Operating Budget represents a 2.35% increase over the 2026 Approved Operating Budget, which is the second slowest operating budget growth since the 2021 Budget. The 2027-32 Capital Improvement Program includes a total planned spending amount of $827.7 million across the six-year capital planning horizon, to support a total of 228 capital projects. The 2027 Recommended Budget was developed against a projected $6.3 million shortfall in the General Fund, with other funds impacted from slowing economic growth, flattening of major revenues, and increasing costs of city services and programs. Key to the development of the 2027 Recommended Budget was preparing a balanced budget that supported core city services, community priorities, programs and goals

consistent with community values, leveraged flexibility of resources across all funds, and positioned the city for improved long-term financial sustainability. The 2027 Budget utilized the following primary pillars for decision-making: • •

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Alignment with the Sustainability, Equity, and Resilience (SER) Framework Data-driven decisions using programmatic Budgeting for Resilience & Equity outcomes and performance measures, historical trends, and revenue and spending forecasts Community budget engagement, including feedback through the Fund Our Future engagement efforts in spring 2026 Alignment with the guiding principles of revenue diversity, flexibility, and stability of the Long-Term Financial Strategy Citywide Strategic Plan advancement of objectives and priority actions Support of City Council Top Priorities

The 2027 Recommended Budget is available through the online 2027 Budget book, including a newly available Budget-At-A-Glance website supporting enhanced transparency of the annual budget through a summarized plain-language format. Additionally, included as attachments to this memo are a 2027 Significant Changes table, which covers line-item significant budgetary changes by department and fund, and the 2027 Recommended Budget in a PDF format.

Questions for Council 1. Do council members have questions on the 2027 Recommended Budget, including the Operating Budget and Capital Budget? 2. Does council recommend any substantive changes in advance of its first reading consideration of the 2027 Budget on Oct. 1, 2026, or questions on next steps?

Alignment with City Plans and City Council History Sustainability, Equity and Resilience (SER) Framework and Citywide Strategic Plan Alignment SER Framework Goal Area

With the city’s efforts of Budgeting for Resilience and Equity, which focuses on budgeting using performance outcomes and measures, flexibility of funds, historical

trends, and a citywide approach in alignment to the Sustainability, Equity, and Resilience (SER) Framework, the 2027 Recommended Budget represents another year of aligning the city budget and associated resources to the greater SER Framework. Alignment of the budget, as well as city programs and services, to the SER Framework enables greater transparency and accountability of how the city allocates its resources across goal areas and intended outcomes. Details on specific investments made for each SER goal can be found on the 2027 Budget Highlights. Citywide Strategic Plan The Citywide Strategic Plan guided decision-making for reductions, realignments, and few enhancements in the 2027 Recommended Budget. The 2027 Recommended Budget advances several strategies and priority actions within the Citywide Strategic Plan, including: 

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Investment in Wildfire Resilience of over $11.0M in the 2027 Budget, including (1) a one-time increase of $300K in the Climate Tax Fund for Wildfire Ready priorities, and (2) an extension and conversion of an existing fixed-term position to a Fuels Management Program Manager to manage a wildland-urban interface (WUI) field crew to accomplish priority wildland fire and climate projects, funded through the Open Space Fund. (Strategy #2, Priority Action A: Expand efforts in preparedness and resilience strategies, including the completion, socialization, and implementation of the Community Wildfire Protection Plan for all community members.) Ongoing enhancement of $36K, funded through the Transportation Fund, for snow and ice response technology for the Road Weather Information Systems cameras and sensors for routing and navigation. (Strategy #7: Invest in and maintain a transportation system with an array of multi-modal choices to reduce vehicle miles traveled and greenhouse gas emissions.) Elimination of the Communications & Engagement Neighborhood Services program and realignment of some of those savings to the Community Connectors Program, as well as conversion from a fixed-term Community

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Connectors position to permanent, performed in the General Fund, while also providing continuing support for engagement partnerships with the Coalition for Manufactured Homeowners of Boulder and the Center for People with Disabilities. (Strategy #8, Priority Action D: Expand and provide appropriate resources for the Community Connectors program.) Realignment of 2.0 FTEs in the General Fund from the Communications & Engagement Department to the new Office of Customer Experience under the City Manager’s Office to provide centralized and convenient customer service through in-person direct support and enhanced digital processes, in alignment with the opening of the Western City Campus building in late 2027. This is the beginning of a larger re-organization effort that will continue through 2027 to support the centralized city services center. (Strategy #12: Priority Action A: Operationalize the citywide customer experience principles, including through the implementation of the “one-stop shop” center for the Western City Campus.) Transfer of $250K from the Sugar-Sweetened Beverage Distribution Tax Fund to support health equity outcomes through Parks & Recreation's existing REquity program, falling within the framework of the existing Housing & Human Services’ health equity programming. (Strategy #4, Priority Action B: Sustain or increase service capacity among community-based programs and activities that promote health equity and wellbeing, such as food security and nutrition, behavioral health, child development, and the ability to age in place.) Enhancement of $778k one-time for the Day Services Shelter Operations, which was funded through one-time 2026 department savings in the General Fund, as well as $200K of realignments to the Affordable Housing Fund for the ongoing continuation of the Local Voucher program that helps unhoused community members facing barriers to qualify for traditional housing assistance. (Strategy #5, Priority Action A: Increase successful transition from homelessness to housing by identifying and broadening supportive housing opportunities and by expanding access to essential health and system navigation services.) Enhancement of $1.6M, funded through the Transportation Fund, for CO-119 Bus Priority Traffic Signal Improvements to implement traffic signal priority treatments for buses on the CO 119 corridor at intersections with 28th Street and Canyon Blvd and 28th Street and Iris/Diagonal Highway, as well as necessary infrastructure modifications, signage, and markings. (Strategy #7, Priority Action B: Strengthen regional transportation collaboration with strategic partners (e.g., RTD, CDOT, Boulder County) to accelerate the reduction of single occupancy vehicle trips and connect people to opportunity.) Ongoing reduction of $1.2M in the Police Department’s Photo Enforcement Program to eliminate the photo van enforcement and instead utilize police traffic patrol as needed to support Vision Zero goals. This will also result in contracting

for enforcement process servers, ultimately increasing efficiency and reducing organizational costs while retaining revenue collections. (Strategy #12, Priority Action D: Analyze core service levels, performance, and determine service level targets.)

Alignment with Additional City Plans Boulder Valley Comprehensive Plan: The Boulder Valley Comprehensive Plan (BVCP) serves as a visionary document that guides the city’s approach to development and preservation of the Boulder area. Specifically, the BVCP serves as a framework for annual and long-term capital infrastructure planning for the city. Each year, Planning & Development Services staff review the six-year Capital Improvement Program (CIP) against the BVCP to ensure alignment and support for the city’s long-range development and infrastructure plans. Included in the 2027-32 CIP is $827.7 million in planned spending across the six-year horizon investing in 228 capital projects. Department Plans: Several department-specific plans were also considered during the annual budget process. These include, but are not limited to:     

Boulder-Fire Rescue Department Plan Reimagine Policing Plan Facilities Department Plan Parks & Recreation Department Plan Open Space & Mountain Parks Department Plan

City Council History City Council receives the City Manager’s Recommended Budget annually in late August-early September. Staff presented the annual Financial Forecast to City Council on May 14 of this year, which provided revenue projections and the annual budget direction for the 2027 Budget. City staff will provide an overview of the 2027 Recommended Budget to City Council at the September 10, 2026, Study Session, with 2027 budget ordinance readings and public hearings held on October 1 and 15, 2026.

Analysis 2027 Recommended Budget Overview The 2027 Recommended Budget totals $552.60 million across all funds. The 2027 Recommended Operating Budget is $417.24 million, representing a 2.35% year-over-year change – reflective of continued slowing growth and flattening of the city’s major revenue sources of sales & use tax and property tax. The 2027

Recommended Capital Budget is $135.36 million, with $872.72 million in planned spending across the six-year Capital Improvement Program horizon. The 2027 Budget proposes reductions, realignments and few enhancements to the budget. The General Fund, which represents 34% of the city budget, saw the largest anticipated gap of $6.3M if left unaddressed based on flattening major revenues compared to original forecasts and increasing costs. As presented during the May 2026 Financial Forecast, key assumptions used for the 2027 Budget included: 1. Continued flattening of the city’s major revenue sources – sales & use tax and property tax – limit the growth of additional ongoing city programs and services in 2027. 2. Budget considerations, including budget realignments and reductions, will be based on multiple factors: operational performance data, intended outcomes of city programs, criticality of services, advancement of the Citywide Strategic Plan, City Council top priorities, and community engagement input (including Fund Our Future community conversations). 3. The city’s unfunded and underfunded needs are great. The 2027 budget and 2027-32 Capital Improvement Program will focus on taking care of the city’s existing assets, including balancing investment between ongoing maintenance, larger infrastructure needs, and the unfunded facilities backlog. 4. The Long-Term Financial Strategy shall guide the city toward long-term fiscal health. The strategy uplifts the guiding principles of fiscal sustainability, equity, and resilience supported by the stability and predictability of service levels, diversification of revenues, and flexibility of funding. The below graph compares the adopted budgets from 2019 through 2026, and the 2027 Recommended Budget by the Citywide Budget (Operating and Capital), Citywide Operating Budget, and General Fund Budget.

In the post-pandemic period, from 2021 to 2023, the city saw strong revenue growth in sales and use and property taxes and, in turn, invested in new ongoing programs and services that contributed to homelessness efforts, behavioral health response, wildfire resilience, public safety, and affordable housing. Sales and use tax began to flatten in late 2023, and the city turned focus on strategic use of one-time fund balance for onetime investments in the 2024 and 2025 budgets. The city’s sales and use tax and property tax revenues were further impacted by economic uncertainty and state legislation in 2025, which resulted in an identified shortfall mid-year in 2025, with the city performing a hiring freeze and identifying departmental one-time savings, and the need to reduce and balance the budget in 2026 against a $7.5 million forecasted gap in the General Fund. This resulted in the slowest operating budget growth for the city since the pandemic period (2.09%). For the 2027 Budget, city staff shared forward the updated revenue forecast at the May 2026 Financial Forecast, which demonstrated continued flattening of major revenue sources. These constraints required the city to balance against a $6.3 million projected shortfall in the 2027 Budget based on the updated forecast and expense base cost drivers such as wages and benefits, internal service costs such as fleet and technology, and ongoing contractual agreements. The 2027 Recommended Operating Budget represents a 2.35% year-over-year change, which sits below both U.S. and DenverAurora-Lakewood forecasted inflation for 2027, at 3.0% and 2.9% respectively.

The City Manager’s 2027 Recommended Budget presented to City Council is balanced, and supports community priorities utilizing input received from community engagement sessions as well as the Citywide Strategic Plan and City Council priorities, and continues to invest and prioritize critical services provided to community members. 2027 Recommended Operating Budget The 2027 Operating Budget includes the ongoing and one-time operating costs of providing city services and programs, such as emergency response, recreation activities, affordable housing and human services programs, homelessness and behavioral health programming, open space management, climate and wildfire resilience and response, and transportation maintenance and improvements through all 18 departments. For another consecutive year, the 2027 Operating Budget remains below 3.0%, which represents the second slowest operating budget growth since the pandemic period. 2027 Forecasted Revenues – Citywide Revenue Forecast The 2027 Recommended Budget forecasts a total of $527.1 million in citywide revenues, representing a 3.9% increase from total forecasted citywide revenues included in the 2026 Approved Budget. The 2027 Recommended Budget includes forecasted declines and flattening of the city’s major revenue sources, sales and use tax and property tax, compared to original 2026 forecasted projections. As shown in the chart below, sales and use tax and property tax revenues comprise 35.1% and 11.4% of total city revenues, respectively.

Forecasted sales and use tax revenues have been impacted primarily by economic uncertainty, and property tax revenue growth has been impacted by state legislation, HB21B-1001, and slowing property value growth seen in the latest 2025 property value reassessment cycle. Major year-over-year changes in anticipated 2027 revenues are outlined below: 

Sales & Use Tax: Year-over-year anticipated 3.0% increase, including both retail sales and business, construction, and motor vehicle use taxes, revised down from previous forecasts due to continued economic uncertainty and associated impacts on consumer demand, and particular exposure given Boulder’s federal labs footprint. 2027 forecasts assume increased economic uncertainty in 2026 and 2027, with an uptick in sales and use tax revenues anticipated in fiscal year 2028. Retail sales, which comprise 78% of the city’s total sales & use taxes, is forecasted at a 2.85% year-over-year increase. The table below shows Sales & Use Tax by type with actuals from 2019 to 2025, and the revised 2026 forecast. Sales & Use Tax Revenue Type Retail Sales Tax Consumer / Business Use Tax Construction Use Tax Motor Vehicle Use Tax Sales & Use Tax Audits Recreation Marijuana Sales & Use Tax Total

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2019 Actuals

2020 Actuals

2021 Actuals

2022 Actuals

2023 Actuals

2024 Actuals

2025 Actuals

2026 Revised

2027 Forecast

$111.19

$101.15

$121.59

$135.68

$137.73

$139.07

$140.90

$139.96

$143.95

$11.35

$14.00

$12.51

$12.11

$10.29

$9.86

$9.82

$14.63

$15.34

$10.75

$11.88

$9.25

$12.91

$16.54

$14.92

$18.12

$13.78

$14.45

$4.97

$5.18

$6.32

$6.07

$6.45

$5.97

$6.14

$7.89

$8.27

$2.00

$0.88

$0.58

$0.63

$3.12

$2.89

$2.78

$1.46

$1.64

$1.70

$2.12

$2.06

$1.71

$1.39

$1.18

$1.00

$1.41

$141.96

$135.20

$152.30

$169.11

$175.52

$173.89

$178.75

$178.71

$185.07

Property Tax: 2.4% forecasted year-over-year decrease based on preliminary reassessment statements of Boulder property values and the impact from HB21B1001 lowering the assessment rate of commercial properties. In 2025, the city experienced the lowest increase seen in reassessment cycles since 2011, which occurs every two years. Between 2013 and 2023, growth in property reassessments averaged approximately 14.28% every two year cycle. The recent revenue decrease compared to original property tax forecasts was driven by state legislation that lowered assessment rates across property categories and performed actual value

reductions to residential property values (HB24B-1001), in addition to slowing growth rates of property values. The table below shows Property Tax by fund with actuals from 2019 to 2025 and the revised 2026 forecast.

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Fund

2019 Actuals

2020 Actuals

2021 Actuals

2022 Actuals

2023 Actuals

2024 Actuals

2025 Actuals

2026 Revised

2027 Forecast

General

$35.70

$39.41

$39.59

$42.23

$41.63

$51.91

$49.31

$48.96

$49.39

Permanent Parks & Recreation Community Housing Assistance Program Downtown Commercial District (CAGID) Library

$3.23

$3.57

$3.58

$3.82

$3.76

$4.50

$4.45

$4.43

$4.47

$2.87

$3.17

$3.18

$3.39

$3.35

$4.22

$3.97

$3.94

$3.97

$1.29

$1.33

$1.38

$1.50

$1.45

$1.48

$1.41

$1.31

$1.19

$1.32

$1.33

$1.41

$0.00

Boulder Junction GID - TDM Boulder Junction GID Parking Knollwood Metropolitan District University Hill Commercial District (UHGID) Forest Glen Transit Pass Total

$0.16

$0.33

$0.25

$0.68

$0.52

$0.61

$0.58

$0.57

$0.55

$0.27

$0.34

$0.49

$0.42

$0.46

$0.57

$0.56

$0.28

$0.00

$0.19

$0.23

$0.24

$0.03

$0.04

$0.01

$0.02

$0.00

$44.75

$49.47

$49.80

$53.40

$51.27

$63.31

$60.60

$59.87

$60.25

Transportation Maintenance Fee: An estimated $3.03M is included in the 2027 Budget supported by a new fee (approved in the 2026 Budget) to fund maintenance of transportation infrastructure. While this was included in the 2026 Budget, the city was unable to implement the fee in 2026 and plans to begin collection in 2027. Studied and discussed for several years, the fee will be paid by property owners to fund critical needs such as bridge maintenance, pavement management, sidewalk repair, and street markings. Utility Revenues: Forecasted increase of 6.8% driven by proposed fee changes included within the 2027 Budget that increase fees by 5% for water utilities, 7% for wastewater utilities, and 7% for stormwater/flood management utilities to support the

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utilities enterprise. The 6.8% increase does not match the proposed rate increases as billed usage revenue is dependent on multiple factors including indoor usage efficiencies and weather affecting outdoor weathering. Recreational Marijuana Retail Sales Tax (41.2%): Forecasted year-over-year increase in Recreational Marijuana Retail Tax due to the increase of the tax rate from 3.5% to 5.5% beginning in 2027. This adjustment will allow the city to offset revenue lost from the State of Colorado legislation impacts from SB25-268 – Changes to Money in the Marijuana Tax Cash Fund and HB26-1409 – Marijuana Tax Cash Fund Distributions. Staff estimate $512,000 in additional revenues compared to mid-year 2026 forecast; compared to the 2026 original forecast, this represents a 41.2% year-over-year increase. This is an administrative change permitted under existing city authority to perform; the city plans to begin changes on January 1, 2027. Affordable Housing Cash-in-Lieu Fees: Estimated 11.0% increase compared to 2026 driven by anticipated revenues to be received from projects such as the redevelopment of Williams Village, Boulder Dinner Theater, and at 30th and Bluff. State-Shared Marijuana Revenue: 100.0% decline due to the fiscal impacts from the State of Colorado legislation (SB25-268 – Changes to Money in the Marijuana Tax Cash Fund and HB26-1409 – Marijuana Tax Cash Fund Distributions) that impacted annual city recreational marijuana state share-back revenues beginning in July 2025. Photo Enforcement Revenue: Estimated 52.8% year-over-year decrease driven by the elimination of photo radar van enforcement across the city and a decline in forecasted citations for speed on green.

2027 Budgeted Expenses – Citywide Operating Budget The 2027 Recommended Operating Budget totals $417.24 million, a 2.35% increase over the 2026 Approved Budget, marking the second slowest operating budget growth since the pandemic period. The 2027 Operating Budget sits below the U.S. and DenverAurora-Lakewood forecasted inflation rates for 2027 at 3.0% and 2.9%, respectively. The chart below reflects the 2027 Recommended Operating Budget by department.

Main year-over-year base cost drivers to the city’s budget include wages and benefits, internal service charges such as technology and equipment, facilities maintenance, fleet repairs and replacement, and existing ongoing contractual obligations, such as ambulance emergency response services. For the 2027 Budget, wage assumptions are budgeted based on union contracts and the city’s non-union performance-based merit matrix. Budgeted wage increases include 5% for police and fire unions, and the Boulder Municipal Employee Association and non-union staff assume a 4% increase. Benefit increases include: the Public Employees’ Retirement Association (PERA) (6.6%

change, from 15.8% to 16.84%), Police and Fire Pensions (0% change, at 13.80%), health insurance (up to 12% change), and dental insurance (4% change). The Operating Budget is balanced, and the city prepared reductions of $6.3 million, with specific focus on the General Fund – which comprises 34% of the city’s budget – in ongoing costs to balance against flattening revenues and increases to base expenditures. Key decision-making pillars, as listed above, informed budget balancing decisions. The categories below represent significant changes to the 2027 Operating Budget. A full list of significant changes by line-item is included as an attachment to this memo, in addition to a PDF version of the 2027 Recommended Budget online budget book. 2027 Budget Reductions •

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Elimination of the Police Department’s photo enforcement radar van program, including personnel and operating costs, to instead utilize existing Police traffic patrol to support neighborhood Vision Zero goals when needed. This reduction enables the city to leverage technology to focus on photo enforcement for red light and speed-on-green violations across the city, in addition to performing process serving contracted through third-party services. (-$1.2M ongoing reduction with $134K in one-time funding for the Photo Enforcement Supervisor in 2027) Reduction in ongoing funding for Spruce Pool. One-time dollars have been identified to keep the pool open through 2027, but ongoing funding has not been identified to continue operations after 2027. This proposed reduction aligns with pool usage data across the entire City of Boulder pool system, which demonstrated that Spruce Pool serves fewer swimmers in the community than other city pools. Additionally, the cost of operating pools has increased significantly, which the city has felt particular inflationary pressures postpandemic – with cost increases to wages, chemicals, and utilities. For ongoing costs of chemicals and gas and electric, recent years have seen an increase above 12% and 40%, respectively. (-$134K) Reduction in hours at the Scott Carpenter Pool during the shoulder season, and reduction of indoor open swim and leisure pool hours during lower demand periods. (-$165K) Elimination of the child watch service at East Boulder Community Center based on underutilization of this program. Instead, community members can continue to utilize child watch services at the North Boulder Recreation Center. (-$41K) Reductions in the Flexible Rebate and Microloan economic incentive program while the city continues to develop its comprehensive economic development strategy. (-$38K)

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Ongoing reduction of custodial services in city buildings going from five days to three – in alignment with anticipated savings from the Western City Campus building. (-$116K total; -$72K ongoing, -$44K one-time) Reduction to the Boulder Walks Program; decreased funding will mean the city is less able to expand this program to new neighborhoods or bring on more volunteer walk leaders. (-$5K) Elimination of a total of 24.10 FTEs, 13.10 filled and 11.00 vacant FTEs, and maintaining 8.5 FTEs vacant through the end of 2027, based on criticality of services and funding availability. Compared to 2026 Approved staffing, total yearover-year change represents a net 15.6 reduction in staffing. A full list of the 2027 staffing changes is included in the city’s 2027 Recommended Budget-inBrief and in the attached Significant Changes table.

2027 Budget Realignments •

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Realignment of the Fire-Rescue Department Wildland Unit to be supported 75% from Open Space Fund to 90%, where they spend 90% of their time on wildfire resilience and response efforts. ($180K realignment from General Fund to Open Space Fund) Realignment of Sugar-Sweetened Beverage Distribution Tax revenues for existing health and well-being related programs in the Parks and Recreation Department supporting Youth Services Initiative, EXPAND and REquity programs, instead of subsidizing these through the General Fund. Parks’ programming for these initiatives will continue to align with the Housing & Human Services’ health equity programming outcomes supported by the Sugar Tax, which funds the city’s Health Equity Fund for non-profit grants. ($250K) Realignment of Climate Tax dollars for Parks & Recreation Department’s urban forestry and Tree Trust programs. ($150K realignment from General Fund to Climate Tax Fund)

Cost Containment Measures •

Shared resources approach between Open Space & Mountain Parks and Parks & Recreation, including OSMP maintaining Coot Lake Restroom and North Shore of the Reservoir, instead of Parks and Recreation since OSMP staff are frequently in these areas to manage the Eagle Trailhead and Lefthand Trailhead ($30K), and a One Ranger approach by transitioning Limited Commission Rangers currently employed by Parks into the OSMP Ranger Program to align training and development, as well as peer support ($36K). The One Ranger shared services approach will be fully implemented in 2027. ($66K total)

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Consolidation of public safety technology support services for 1.0 ongoing FTE Public Safety Data Analyst, supporting both police and fire, instead of having two separate roles as previously resources in the city’s budget. ($132K) Reassigning at least 17 existing positions in departments to a new Office of Customer Experience to be incubated in the City Manager’s Office to improve the quality and ease of service that community members receive when the city opens its new city service center at the Western City Campus. These position changes will occur throughout the first half of 2027.

2027 Budget Enhancements •

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3 police lieutenant positions, consistent with the Reimagine Policing Plan adopted by City Council in 2023 to support supervision across the field and with response in ways our community expects. ($552K) Wildfire Resilience and Response Investments, such as: o Funding to advance the Power Reliability and Resilience Initiative, with focus efforts on energy policy analysis ($419K) o Additional Community Wildfire Resilience Program funds to reduce wildfire risk for homes & property, provide community grants, fuels management & implementation of other priority Wildfire Ready areas ($300K) o Repurposing an existing fixed-term position and converting to a Fuels Management Program Manager for focus on direction of the wildlandurban interface (WUI) field crew to accomplish priority wildland fire and climate projects. ($123K) Replacement of the firefighter self-contained breathing apparatus ($2.4M onetime) and continuation of the firefighter health screening for occupational risks like heart disease, cancer, and behavioral health and support for continued wellness and fitness. ($190K one-time) Snow and Ice Response Program technology enhancements to improve operational data, including Road Weather Information Systems (RWIS) cameras, sensors, forecasting capabilities, and routing and navigation support to better respond to winter weather conditions. ($37K ongoing) One-time funding for the Safe and Managed Spaces Ambassadors Program to support safety, cleaning and hospitality services downtown. ($166K) Funding for Community Arts Stabilization Trust Colorado partnership to analyze how to address the displacement of artists and cultural nonprofits from Boulder’s creative ecosystem, and one-time funding for Arts Blueprint programming. ($40K) Enhancement to advance the Child Friendly Cities Initiative (CFCI) through Parks & Recreation EXPAND & Youth Services Initiative programs and Housing & Human Services Youth Opportunities Program funded by one-time funds received from the sale of the Denver Broncos Football Stadium District. ($315K)

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Enhancement for the Flexible Resolution Program to enhance short-term rehousing assistance & diversion/reunification services those experiencing homelessness in Boulder. ($72K) Ongoing increase in funding to help prevent evictions through rental assistance services through the Eviction Prevention and Rental Assistance Fund. ($100K) 3 billing positions to support collection of the Transportation Maintenance Fee, costs of which will be offset by the fee, with the remaining revenues to support underfunded transportation maintenance such as pavement management, bridge maintenance, etc A few examples include improvements at Broadway and Canyon, CO 93 bus lanes, and replacement of the 26th Street and Four-Mile Canyon Bridge. ($306K) One-time funding for a Development Impact Fee Study, funded by development impact fee revenues, for a comprehensive update to the city’s development impact fees to ensure fees accurately reflect current growth-related infrastructure and service demands. Revenues from development impact fees fund growthrelated infrastructure projects. ($250K) 1 Assistant City Attorney III for in-house climate-focused legal assistance and Public Utilities Commission work, supported by a reduction of an existing vacant Policy Advisor position. 1 Geographic Information Systems Analyst for Utilities’ asset management program to maintain accurate infrastructure records, mapping and asset data used for maintenance planning, risk management, capital planning, and regulatory compliance. This position will be equally funded across the Water, Wastewater, and Storm and Flood enterprise funds. One-time funding for a statistically valid Community Survey in 2027 to better understand emerging community priorities and to measure the impact of city services, which will include a qualitative process for expanded sample sizes and inclusivity of sampling, conducted by an inclusive engagement contractor. ($150K)

2027 Recommended General Fund Budget The 2027 Recommended General Fund Budget totals $200.5 million, representing a 3.09% increase from the 2026 Approved Budget. Primary General Fund revenues of sales and use tax and property tax have continued to flatten since 2023 due to postpandemic slowing economic growth and increased economic uncertainty. The General Fund, which directly funds public safety, human services, parks and recreation, homelessness services, and internal services support, such as information technology, finance, facilities and fleet maintenance, and legal services, balanced against a forecasted $6.3M budgetary gap for 2027.

Similar to the Citywide Operating Budget, primary cost drivers to the General Fund for 2027 included wage and benefits, internal service charges such as fleet and equipment replacements, and existing annual contractual agreements. The 2027 General Fund budget accounts for 97% of public safety union staff, and 32% of BMEA union staff, which causes larger contractual wage pressures compared to other city operating funds. Also noted in the above section, highlights of reductions to the General Fund budget and service level changes include: •

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Elimination of the photo radar van program. Photo enforcement vans, which require onsite staffing and operation, represent outdated technology and are not addressing the most critical crash areas across our city. The Police Department will increase traffic patrols, when needed, to support neighborhood Vision Zero goals. Reduction in hours at the Scott Carpenter Pool during the shoulder season and some indoor open swim and leisure pool hours during lower demand periods. Reduction in ongoing funding for Spruce Pool, utilizing one-time dollars funded through other departmental one-time savings to support pool operations through the end of 2027. Elimination of the child watch service at East Boulder Community Center based on underutilization of this program. Reductions in the Flexible Rebate and Microloans economic incentive program.

A full list of the significant changes included in the General Fund Budget are included on the city’s 2027 Recommended Budget – Budget-in-Brief, as well as in the attached Significant Changes table. 2027 Recommended Capital Budget and 2027-32 Capital Improvement Program The 2027 Capital Budget is $135.36 million and comprises one-time capital investments mostly toward maintenance and infrastructure of utilities, such as water pipeline repair and dam stability, transportation, such as pavement management and bridge replacement, and city facilities, such as community and recreation centers, parking garages, and fire stations. On average, over 75% of the annual capital budget supports utilities and transportation infrastructure and maintenance on core projects such as water pipeline repair, floodplain mitigation, sanitary sewer rehabilitation, pavement management, and bridge repair. Additionally, over 50% of the city’s Capital Budget invests in ongoing capital maintenance of city infrastructure and assets. The 2027 Capital Budget fluctuates annually based on phasing of planned capital projects with project scope, timing, and funding availability and financing plans. The City of Boulder performs capital planning across a six-year horizon. The Six-Year Capital Improvement Program totals $827.72 million across the planning horizon,

funded by 19 funds with primary revenues from utility user charges, sales and use tax, and property tax. Key project highlights in the 2027-32 CIP are: •

•

Utilities Barker Gravity Pipeline Repair ($13.5M): The Barker Gravity line is a 12-mile long pipeline that delivers water from Barker Reservoir in Nederland to Kossler Reservoir, located up Flagstaff Road. The pipeline is over 100 years old and repair and/or replacement is critical to maintain water supply from the Middle Boulder Creek system to the city for domestic water demands. This project is rehabilitating approximately 1-mile of pipeline annually for 12 years starting in 2017. East Boulder Community Center Renovations ($63.5M): This project, supported by Community, Culture, Resilience, and Safety Tax funds, will renovate and expand the East Boulder Community Center (EBCC) to meet modern recreation needs and improve core program elements like swimming, fitness and older adult services that the community values. The project is broken into two phases to minimize community impact. The first phase of construction is anticipated to begin in 2027 on the older adult services side of the building. Design and planning for the second phase of construction on the recreation side of the building is underway. Design and permitting are anticipated through 2027, with construction taking place in 2028-2029. Per standard city practice, the EBCC appropriation associated with debt proceeds will come forward to City Council at time of issuance. Fire Station #2 and Fire Station #4 Replacements ($31.7M): The existing Fire Stations 2 and 4 are past their operational life span and no longer accommodate the Fire Department's service needs or goals. Replacement of these Fire Stations will provide modernized emergency services to the community ensuring safety and resilience. Construction of the new facilities will be guided by the three pillars of the Facilities Plan to ensure sustainability and social goals are being met and buildings are well maintained. In early 2024, property was purchased adjacent to the existing Fire Station 2 at Baseline & Broadway. An architect consultant was selected, and design work began on the new Fire Station which is planned to be constructed adjacent to the existing station. This will allow operations at the existing station to continue throughout construction. Property has also been purchased for the new Fire Station 4 and design is expected to begin in 2027. The two stations will have similar needs, and it is intended that the same consultant will design both, allowing Station 4 to progress more quickly and efficiently once design work commences.

•

Primos Park Development and Violet Avenue Bridge Replacement ($4.6M): Primos Park, located in a 9-acre site on Violet Avenue between Broadway and 19th Streets, will be the newest neighborhood park in North Boulder. Park development has included engagement from nearby neighborhoods that will help to inform the park design. Violet Avenue Bridge replacement will occur concurrently to ensure critical bridge replacement aligns with the development of this park. Flagstaff Corridor Safety and Wildfire Prevention Improvements ($870K): This project reviews the current practices and protocol for management of OSMP assets and visitor use areas along the Flagstaff Road corridor and explores options to increase visitor safety within the area, reduce wildfire, and ensure the long-term viability of the ecological and recreational values in the area related to climate impacts, high visitation, and opportunities for collaboration among a variety of public agencies that have jurisdiction. The overall purpose of this project is to review and identify potential improvements to OSMP-managed land along the Flagstaff Road corridor, including trail connections, trailheads, access points, and parking with an emphasis on addressing management challenges and safety concerns. South Boulder Creek Flood Mitigation ($56.5M): In the 2027-32 CIP, $56.5M in planned spending will support City of Boulder’s South Boulder Creek Flood Mitigation Project, for an estimated total planned spending of $76.5M on the project. South Boulder Creek Flood Mitigation Project will protect about 2,300 residents, 260 structures, and U.S. 36 from 100-year flood events. It includes a 2,700-foot linear concrete floodwall and an earthen embankment at CU South to detain up to 467 acre-feet of water before releasing it downstream. The project also includes creek restoration, wetland enhancements, and habitat improvements, with construction set to begin in 2026. Pearl Street and St. Julien Garage Renovations ($7.1M): Renovation projects at the Pearl Street Garage and the St. Julien Garage will address critical building systems and infrastructure to preserve the safety, longevity and functionality of each structure while minimizing disruption to users.

In 2027, with the recent passage of the permanent extension of the 0.3% Community, Culture, Resilience, and Safety (CCRS) Tax, the city is utilizing this extended funding and financing flexibility to invest in the backlog of underfunded ongoing maintenance of city facilities, while at the same time investing in larger capital projects such as the East Boulder Community Center, Fire Station #2 Replacement, and the Civic Area – Boulder Creek Park redesign. These projects will be supported by an estimated $126.1 million in CCRS funding over the 2027-2032 CIP, which includes an estimated $96.2 million in debt proceeds that will

be used to fund the Fire Station #2 Replacement, Boulder Creek Park Phase II (formerly Civic Area), and the East Boulder Community Center Renovation. The table below provides a breakdown of the anticipated debt service utilizing CCRS revenues to finance and advance these projects in the near-term. As per standard city practice, the appropriation for the debt issuance is not included in the annual appropriation ordinance and will be brought forward at time of issuance for City Council approval. As such, a total of $37.2 million in planned spending is not reflected in the 2027 Recommended Budget and anticipated to be brought forward at time of issuance. Planned CCRS Debt Service (2026-2028) Projects

2026

2027

2028

Total

Boulder Creek Park Phase II

$3.5M

$10.0M

$2.0M

$15.5M

Fire Station #2

$7.0M

$10.2M

East Boulder Community Center (EBCC) Renovation

$17.2M

$17.0M

$46.5M

$63.5M

Total

$10.5M

$37.2M

$46.5M

$96.2M

Estimated Debt Service (20-Year Term)

$2.0M

$8.5M

$163.5M

With voter approval last November of the permanent extension of CCRS, the city is able to invest an additional $27.9 million in new funding across the 2027-32 six-year CIP for Facilities & Fleet to perform major maintenance projects in several of the city's priority buildings such as the Public Safety Building, South Boulder Recreation Center, North Boulder Recreation Center, and the Municipal Service Center to help address the city's backlog of deferred maintenance. Per standard budgeting practice, the 2027 Recommended Budget does not assume passage of the Recreation and Safety Bond that will be considered by voters in November 2026. If the bond passes, the city will review and reassess facilities capital maintenance investments currently planned and reflected in the 2027-32 CIP. Importantly, with the anticipated sale of city buildings through the consolidation of the Western City Campus, the city plans to advance earlier than anticipated the construction of Fire Station #4 replacement.

More detail on the 2027-32 CIP, including department pages, capital project highlights, and funding sources, can be found on the 2027-32 Six-Year Capital Improvement Program Summary page within the published 2027 Budget. Long-Term Financial Strategy – Long-Term Financial Planning The Long-Term Financial Strategy builds upon prior policy guidance of the Blue Ribbon Commission reports of 2008 and 2010, which cautioned against overreliance of sales and use tax, and called for a comprehensive financial plan and realignment of resources to better meet community goals and core city services. With support in recent years from City Council and the Financial Strategy Committee, staff have advanced several key components of the Long-Term Financial Strategy, including the following: •

•

A Long-Term Comprehensive Financial Plan that outlines guiding principles, provides updates to financial policies, and future strategic action steps. Staff will finalize the plan in late 2026, which will serve as a strategic planning and financial policy document moving the city's financial strategy forward. City staff plan to bring forward the Long-Term Comprehensive Financial Plan to City Council this December 2026. Alternative Funding Mechanisms to identify new or existing streams of revenue to increase the diversification, sufficiency, and stability of the city’s revenue – shifting away from an overreliance on sales & use taxes. To support this, staff developed the city’s first Comprehensive Fee Inventory that serves as the framework for fee study prioritization and identified opportunities for new fees. In 2026, the city also implemented revenue updates, including the new Transportation Maintenance Fee, adjustments to photo enforcement and parking revenues, and a new Single-Family Housing Impact Fee. In the 2027 Budget, the Comprehensive Fee Inventory reflects year-over-year fee changes, as well as the city’s full fee schedule. An Inventory of City Service Levels to catalog current services and service levels and align criticality of service. This work developed a baseline for analyzing budgetary changes of existing city services. Importantly, this effort also served to guide community conversations through Fund Our Future, which gathered valuable input on community priorities and trade-offs of service levels. Community shared their feedback with us on service areas, such as homelessness, housing stability & affordability, snow & ice response, and recreation & wellness. Read the full Fund Our Future engagement summary on our city website. A Multi-Year Ballot Measure Strategy, which has been implemented in 2025 and 2026. Staff, in partnership with the Financial Strategy Council Committee,

developed the two-year Ballot Measure Strategy to focus on taking care of the city's unfunded needs, particularly city infrastructure and maintenance needs. In 2025, this led to voter approval of the permanent extension and debt capacity of the 0.3% CCRS Tax. This permanent funding enables more flexibility and efficiency to address citywide capital needs, and is reflected in the 2027-32 Capital Improvement Program with greater investments in ongoing maintenance of city facilities and capital infrastructure. Throughout 2026, staff brought forward potential ballot measures to City Council for consideration. Of these, City Council has approved to move forward for voter consideration and the November 2026 ballot the following tax measures: • Residential Vacancy Excise Tax to add an excise tax for homes that are occupied for 183 days or less per year. This tax measure would raise taxes to support general city purposes and would begin to be imposed on January 1, 2028. • Recreation and Safety Bond ($400M) to address critical city facilities investment without implementing reductions on existing city service levels or adjustments to other planned capital projects. This would permit nearterm city investments in most of the identified 15 city priority buildings. These focus areas and action steps outlined in the Long-Term Financial Strategy will continue to help guide future decision-making and bolster the city’s financial governance – including within the annual budget process, the next citywide strategic plan, and other major policy issues that implicate the city’s long-term financial health. This comprehensive strategy will help guide us forward as we seek to establish an equitable, resilient, and stable fiscal strategy to meet our greatest needs as a community.

Anticipated Fiscal and Workplan Impacts The annual budget development process represents a key pillar of the annual workplan for the city’s Budget Office, which focuses on forecasting, budgetary and fiscal planning with city departments across the organization, and alignment of the city’s resources to the citywide Sustainability, Equity, and Resilience Framework, Citywide Strategic Plan, City Council Priorities, and community priorities. The 2027 Recommended Budget presented for City Council consideration proposes a total budget of $552.6 million, including a $417.2 million Operating Budget and $135.4 million Capital Budget. Within the 2027 Recommended Budget online budget book, the Budget in Brief and Budget Highlights provide a comprehensive summary of the significant changes included within the budget, including fiscal spending plans across all funds, departments, and programs areas in the city’s budget.

Equity Analysis The city develops the annual budget using the SER Framework, which leads with decision-making as aligned to the goal areas and objectives underneath the sustainability, equity, and resilience umbrella. While these three pillars represent the overarching goals for the city, equity considerations are embedded throughout the annual budget development process, including the city’s efforts to shift from a traditional increment-based budgeting approach to outcome-based budgeting, focusing more on the outcomes of our investments and how those align to the greater SER Framework and incorporating community budget engagement with uplifting feedback from historically marginalized communities into decision-making – which, as mentioned in additional detail in the Community Engagement section, has informed the past four budget cycles. In addition to these key pillars, examples of specific investments advancing equity within the 2027 Recommended Budget include: 



Power Reliability & Resilience Initiative: Power Reliability and Resilience will remain a top priority for the city in 2027. Efforts will focus on continued coordination and partnership with Xcel Energy to implement planned construction projects, including targeted undergrounding along Highways 36 and 93, rebuilding of the 9216 transmission line, substation equipment replacement and expansion and other infrastructure hardening and capacity expansion projects. Staff and Xcel will also collaborate to identify priority projects to be included in Xcel’s next Wildfire Mitigation Plan, covering 2028-2030. Work will also begin to further develop, refine and implement the strategies prioritized by council at the conclusion of the 2026 Power Reliability and Resilience Council Priority project. ($419K) Wildfire Investments: Over $11.0M in the 2027 Budget earmarked for wildfire resilience and response initiatives, including wildfire prevention improvements along Flagstaff Corridor ($370K) and an additional $300K in Community Wildfire Resilience programming funded through the Climate Tax Fund. Affordable Housing Development at Alpine-Balsam Site:to support the city’s largest affordable housing project with 155 affordable units, funded through the Affordable Housing Fund and the Community Housing Assistance Program Fund. Recreation Programming: Realignment of Sugar-Sweetened Beverage Distribution Tax funds to support health equity outcomes through Parks & Recreation's existing REquity program ($250K). Eviction Prevention and Rental Assistance: Ongoing increase in funding to help prevent evictions through rental assistance services through the Eviction Prevention and Rental Assistance Fund ($100K). Youth Initiatives: Enhancement to advance Child Friendly Cities Initiative (CFCI) through Parks & Recreation EXPAND & Youth Services Initiative programs and

Housing & Human Services Youth Opportunities Program funded by one-time funds received from the sale of the Denver Broncos Football Stadium District ($315K). Engagement Programming: Realignment of budget savings from the elimination of the Communications & Engagement Neighborhood Services program to achieve Citywide Strategic Plan objective for the Community Connectors program, while also providing continuing support for engagement partnerships with the Coalition for Manufactured Homeowners of Boulder and the Center for People with Disabilities, funded through the General Fund.

Climate, Resilience, and Sustainability Considerations As mentioned above, the city develops the annual budget through the lens of the overarching SER Framework, which serves as the foundation to budget decisionmaking and resource allocation. The 2027 Recommended Budget continues to align and uplift investments supporting resilience and sustainability, including in areas such as water and wastewater infrastructure, wildfire resilience, flood mitigation, and city facility renovations and infrastructure projects that will result in reduced building energy consumption.

Community Engagement Beginning in 2024 with the 2025 Budget process, the city performed citywide budget engagement with community members. The Community Connectors-in-Residence provided initial community budget engagement input and understanding of top priorities from historically marginalized community members, which were advancing racial equity and implementing equity strategies and tools, providing a variety of housing types with a full range of affordability, and supporting financial security and economic opportunities regardless of race, gender, ability, or socioeconomic status (SER Goals of Responsibly Governed, Livable, and Economically Vital). The 2026 Budget process built upon the prior year’s input by engaging Community Connectors-in-Residence and community members through a citywide budget questionnaire, whose feedback emphasized SER Goals of Safe, Healthy & Socially Thriving, and Livable as primary priorities of city services and programs. For the 2027 Recommended Budget, to further build upon these efforts and implement a key strategy of the Long-Term Financial Strategy, the city conducted Fund Our Future community conversations on trade-offs of city services and service levels. Held in spring 2026, Fund Our Future had two desired outcomes: 1) education on the city budget and the Long-Term Financial Strategy and, 2) community conversations on trade-offs of city services and service levels, recognizing community demand on city services, the flattening of the city’s major revenue sources and current constrained financial environment.

The Fund Our Future community conversations and results of these engagement sessions helped inform the 2027 budget process and will continue to be utilized to support budget decision-making and understanding how the community prioritizes funding decisions of community-facing city services. This information is just one component of holistic approach to budgeting and financial planning. The results of Fund Our Future demonstrated community appetite for upholding programs pertaining to prioritization of infrastructure and safety services - areas that are considered necessary for the immediate safety and wellbeing of our community - as well as the affordable housing service area. As listed in the below tables, of the 25 specific city services surveyed, prioritized areas include:        

Ongoing maintenance of facilities Wildfire response and mitigation Encampment abatement (SAMPS) Pavement management Police patrol emergency response Snow and ice response Paramedic emergency response, and Affordable housing

Table 1: Fund Our Future Responses – Ranking of 12 Broader City Service Categories City service category

Overall mean

Overall rank

(N= 509)

Community conv. Mean

Online mean (n = 464)

(n = 45) Wildfire

6.13

4.62

6.28

Municipal Infrastructure

5.92

3.98

6.12

Snow and Ice Response

5.21

3.96

5.33

Public Safety

4.97

3.76

5.1

Homelessness

3.88

4.06

3.86

Recreation & Wellness

3.58

3.46

3.6

Older Adult Services

3.43

3.9

3.39

Climate & Environment

3.41

3.85

3.37

Development & Permitting

3.09

3.53

3.05

Housing Stability & Affordability

3.08

4.85

2.91

Youth Services

3.05

4.01

2.96

Economic Development

3.03

3.9

2.95

Table 1 above shows the ranking of each service category based on votes of 100 dots total. Service categories with a mean above 4.0 indicate that on average, more votes were given to increase the service level. The number of respondents that completed the survey were 509. Of the total, community conversation population (n = 45), which represented specific online or in-person engagements through the 8 community conversations held, comprised more renters, lower income, and more racially and ethnically diverse respondents. Staff performed specific community group conversations for community members who have historically been underrepresented in municipal engagement efforts. Staff dedicated time during these sessions for intentional conversations with question-and-answer format. The online population (n = 464) responses provided a more accessible, immediately available option for submission of input without attending a community conversation session. Table 2 below shows the results broken down by specific city service. Table 2: Fund Our Future Responses – Ranking of 25 specific city services City service

Overall mean

Overall rank

(N= 509)

Community conv. Mean

Online mean

(n = 45)

(n = 464)

Ongoing Maintenance of Facilities

6.23

4.2

6.43

Wildfire Response

6.23

4.44

6.41

Wildfire Preparedness and Mitigation

6.03

4.8

6.15

SAMPS (Encampment Abatement)

5.78

3.89

5.96

Pavement Management Services

5.62

3.76

5.8

Police Patrol Emergency Response

5.3

3.44

5.48

Snow and Ice Response

5.21

3.96

5.33

Paramedic Emergency Response

4.64

4.07

4.7

Land Management Science and Research

3.8

3.64

3.82

Education, Outreach (Open Space)

3.77

3.62

3.78

Youth and Older Adult Indoor Recreation

3.74

4.09

3.71

Age Well Centers

3.53

3.76

3.5

Indoor Aquatic Programming

3.43

2.82

3.48

Affordable Housing Investments

3.39

4.93

3.23

Older Adult (60+) Case Management

3.34

4.04

3.27

Youth Services Initiatives (YSI)

3.21

4.02

3.13

Arts and Cultural Grants

3.17

3.91

3.1

Circular Economy and Zero Waste

3.14

4.13

3.04

Sheltering and Day Services

3.14

4.16

3.04

Building Permit Review

3.09

3.53

3.05

Energy Community Programs

2.92

2.81

Family Resource Schools

2.9

2.79

Business Incentives

2.89

3.89

2.79

Rental Assistance

2.77

4.76

2.58

Re-Housing

2.72

4.13

2.58

The city acknowledges that while the levels of service for these programs are critical for the safety, resilience, and wellbeing of the community, there are many services which are also critical, represent our values, and require investments. As the city considers how to prioritize services, Fund Our Future is one component amidst many that determine citywide strategy. Additional information on Fund our Future, as well as the Polling Survey Results for potential ballot measures, can be found on the June 25, 2026 council item agenda.

Next Steps for City Council Staff will bring forward the 2027 Recommended Budget ordinances for first and second readings, and associated public hearings, on the following dates:

Thursday, Oct. 1, 2026: First Reading, Public Hearing  

Council questions on the 2027 Recommended Budget, with budget and department staff available to answer questions Council amendments to the 2027 Recommended Budget: o To prepare for first reading on Oct. 1, staff request council members to share council budget amendments via Hotline between Sept. 11 – Sept. 28, to allow time for staff to prepare and compile individual council amendments for full council discussion and review on first reading. o To ensure a balanced budget, staff requests council budget amendments to include an identified offsetting realignment or revenue source for the proposed budget amendment.

Thursday, Oct. 15, 2026: Second Reading and Budget Adoption, Public Hearing 

Per standard practice, in addition to the 2027 budget adoption ordinance, budget appropriation ordinance, and codified fee changes, staff will also bring forward seven special district budget, mill levy, and appropriation resolutions as distinct agenda items for council consideration. This includes: o Downtown Commercial Area General Improvement District o University Hill General Improvement District o Forest Glen-Transit Pass General Improvement District o Boulder Junction-Transportation Demand Management District o Boulder Junction-Parking General Improvement District o Boulder Municipal Property Authority, and, o Knollwood Metropolitan District

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Attachments Attachment A: 2027 Recommended Budget – PDF Version Attachment B: Table of 2027 Significant Changes by SER Goal, Department and Fund Attachment C: Fund Our Future Community Prioritization Survey