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CTF Eligible and Ineligible Expenditure Examples

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Note: The following are examples of eligible and ineligible expenditures for Conservation Trust Fund (CTF). These lists do not encompass all eligible or ineligible expenditures. Please contact Kodi Johnson at kodi.johnson@state.co.us or (303) 902-8993 if you have any questions or require further clarification.

All eligible expenditures must occur on a new conservation site or a public site. C.R.S. 29-21-101 (4)
A public site is defined by the department as a publicly owned site.

Categories

In order to be eligible for Conservation Trust Fund spending, an expenditure must fall into one of the following categories. See below for examples of eligible and ineligible expenditures in each category.

New Conservation Sites:

  • 110 - Acquisition
  • 120 - Development
  • 130 - Maintenance

Public Sites (recreational purposes only):

  • 210 - Capital Improvements
  • 220 - Maintenance

TV Translator Facility:

  • 310 - Acquisition
    320 - Operation
    330 - Maintenance

Acquisition of New Conservation Sites:

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Eligible Expenditures

Acquisition of property for the following uses:

  • Parks and Open Space
  • Athletic fields and courts
  • Community and Recreation Centers
  • Swimming pools
  • Libraries
  • Museums
  • Fairgrounds
  • Campgrounds
  • Golf Courses
  • Zoos
  • Skate parks
  • Skating rinks
  • Shooting ranges
  • Community gardens
  • Conservation Easements

Associated costs/fees including:

  • Purchase of property
  • Legal, architectural, and design
  • Grant writing
  • Development rights
     

Ineligible Expenditures

Insurance for property

  • Why not? This does not keep the property from decline nor is it a capital improvement to the property.

Acquisition of real property through condemnation by eminent domain

  • Why not? The statute states "No moneys received from the state by any eligible entity pursuant to this section shall be used to acquire real property through condemnation by eminent domain." C.R.S. 29-21-101 (2)(b)(II)

Development of a New Conservation Site:

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Eligible Expenditures

Development and construction (including rental of construction equipment) may include the following on the newly acquired conservation site:

  • Structures/buildings
  • Playgrounds
  • Paths and Trails
  • Lakes
  • Tennis courts
  • Basketballs courts
  • Baseball fields
  • Soccer fields
  • Permanent restroom facilities
  • Pavilions and shelters
  • Parking lots
  • Landscaping

Ineligible Expenditures

Development of any property that is not used for park, recreational and open space purposes AND/OR not owned by a local government.

Maintenance of New Conservation Site:

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Eligible Expenditures

Maintenance:

  • Salary of maintenance personnel on the properties listed under "Acquisition and Development" above, such as:
    • building upkeep
    • mowing
    • tree trimming
    • trash removal
    • cleaning the restrooms
    • replacing broken equipment
    • fertilizer
    • weed/insect chemicals
    • winterizing
  • Gear and protective wear used by maintenance staff to perform duties, such as:
    • radios
    • gloves
    • safety goggles/glasses
    • coveralls (worn over clothes)
  • Landscaping
    • planting/removing trees, plants, grass, etc.
    • watering/irrigation
  • Swimming pool maintenance
    • water to fill pool
    • chemicals
    • painting and/or repair

Ineligible Expenditures

Any expenditure that DOES NOT keep the Conservation Trust Fund eligible asset in an original or existing state or preserve it from future failure or decline:

Rental of port-a-potties

  • Why not? This is not a fixed asset that is owned by the eligible entity.

Non-maintenance supplies such as toilet paper, paper towels, and hand soap

  • Why not? These items are not used by the maintenance personnel to keep the site from decline.

Uniforms for maintenance staff

  • Why not? Uniforms are not necessary items used by the staff to keep the property from decline.

Utility bills

  • Why not? Costs for power to lighting and security systems do not keep the site from decline.

Educational materials (other than permanent signage and kiosks), Printing costs, postage

  • Why not? These items are not capital improvements and do not keep the site from decline.

Meeting expenses, public hearing postings, conference expenses, publications and notices

  • Why not? These items are not capital improvements and do not keep the site from decline.

Capital Improvements to Public Sites:

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Eligible Expenditures

Capital Improvements and fixed assets for eligible public properties:

  • Playground equipment and resurfacing(including at public schools)
  • Picnic tables
  • ADA compliance on eligible facilities
  • Fencing
  • Soccer goals
  • Tennis and basketball nets
  • Field striping
  • Pool equipment and furniture
    • pumps
    • vacuums
    • tables chairs
    • defibrillators
  • Recreation facility improvements
    • painting
    • carpet
    • window replacement
  • Maintenance equipment used exclusively for park/rec properties:
    • mowers
    • tractors
    • trimmers
    • maintenance vehicles
    • snow blowers/plows
  • Lighting
    • poles
    • wiring
    • fixtures
      Security cameras/systems
  • Park and recreation master plans
  • Permanent park signs and kiosks (not including any printed material)
  • Office equipment used for CTF eligible projects (If purchases are to be used by staff for purposes other than providing recreational services, CTF money can only be used to pay for a percentage of the equipment, proportionate to the percentage of use providing recreation service.):
    • computers/laptops
    • computer servers
    • copiers
    • printers
    • fax machines
    • security cameras/systems

Ineligible Expenditures

Recreational program expenses such as:

  • Coaches
  • Umpires
  • Referees
  • Balls/bats/protective gear
  • Uniforms
  • Fireworks
  • Holiday decorations
  • Arts and craft supplies
  • Program and event staff
    • Why not? These items do not fit within the definition of capital improvement or fixed asset.
  • Educational materials (other than permanent signage and kiosks), Printing costs, postage
    • Why not? These items are not capital improvements and do not keep the site from decline.
  • Meeting expenses, public hearing postings, conference expenses, publications and notices
    • Why not? These items are not capital improvements and do not keep the site from decline.

Expenses on ineligible properties or buildings (see below)

Maintenance to Public Sites:

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Eligible Expenditures

Maintenance expenses for eligible public properties:

  • Salary of maintenance personnel on the properties listed under "Acquisition and Development" above, such as:
    • building upkeep
    • mowing
    • tree trimming
    • trash removal
    • cleaning the restrooms
    • replacing broken equipment
    • fertilizer
    • weed/insect chemicals
    • winterizing
  • Landscaping
    • planting/removing trees, plants, grass, etc.
    • watering/irrigation
  • Swimming pool maintenance
    • water to fill pool
    • chemicals
    • painting and/or repair

Ineligible Expenditures

Any expenditure that DOES NOT keep the Conservation Trust Fund eligible asset in an original or existing state or preserve it from future failure or decline:

Rental of port-a-potties

  • Why not? This is not a fixed asset that is owned by the eligible entity.

Non-maintenance supplies such as toilet paper, paper towels, and hand soap

  • Why Not? These items are not used by the maintenance personnel to keep the site from decline.

Utility bills

  • Why not? Costs for power to lighting and security systems do not keep the site from decline.

Educational materials (other than permanent signage and kiosks), Printing costs, postage

  • Why not? These items are not capital improvements and do not keep the site from decline.

Meeting expenses, public hearing postings, conference expenses, publications and notices

  • Why not? These items are not capital improvements and do not keep the site from decline.

Expenses on ineligible properties or buildings (see below)

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Television Translator Facilities:

Operation of a system of television relay and translator facilities and the use, acquisition, equipping, and maintenance of land, buildings, and other recreational facilities therefore.

Ineligible Properties, Buildings, and Service Groups examples:

  • Chamber of Commerce
  • Visitors/Welcome Center
  • Town Hall
  • Court House
  • Day care centers
  • Main Street
  • Street medians
  • Right of ways
  • Cemeteries
    • Why not? The statute limits use of moneys from the Fund to "acquisition, development and maintenance of recreational purposes on any public site." C.R.S. 29-21-101 (4) The department has defined "public site" as a publicly owned site. While the properties listed above may be owned by the local government, they are not used for recreation purposes and are therefore not allowed.
  • Any property or facility that is not owned by a local government
  • Donations to or spending CTF money on
  • civic or community groups
  • public associations
  • clubs
  • non-profit organizations
  • (Except in instances where these groups are providing maintenance services on a public site.)
    • Why not? The statute limits use of moneys from the Fund to "acquisition, development and maintenance of recreational purposes on any public site." C.R.S. 29-21-101 (4) The department has defined "public site" as a publicly owned site. The groups listed above are not publicly owned sites and are therefore not allowed.

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