Superior general fund expenses rise 36.2% as pool repairs exceed listed budget by $140,053

Superior’s General Fund expenses rose 36.2% through June, while vehicle-use-tax collections fell 17.1% from the prior year and ran about 20% below budget, the town’s second-quarter 2026 financial report shows.

General Fund expenses totaled $12.82 million through June, up $3.41 million from the same period in 2025. Revenue totaled $13.51 million, up 0.8% from the prior year. The annual expense and revenue budgets are $22.84 million and $22.19 million, respectively.

The report attributes much of the expense increase to about $2.1 million in grant-funded payments to Kite Route Crossing and system-development-fee rebates. It also cites higher public-safety, parks and recreation, administration, communications and software costs. Non-departmental spending, which includes the Kite Route payments and rebates, reached $3.76 million, or 84% of its $4.47 million annual budget, compared with $1.02 million at the same point last year.

The report says the General Fund remained within its annual budget. The year-to-date increase reflects one-time or grant-related payments and higher operating costs, not a documented General Fund budget overrun.

Several capital projects exceeded or are expected to exceed their adopted budgets. Community Center building improvements had spent $157,537 against a $120,000 budget. Community Park playground improvements had a $550,000 budget and were expected to exceed it, but the report does not provide a revised total.

North and South pool work had a $75,000 Conservation Trust Fund budget. The town spent $186,550 on a new South Pool filter, and additional circulation and filtration repairs brought total spending to $215,053 — $140,053 above the listed budget. More expenses may be needed, the report says, and a budget amendment will be required; it does not specify the amendment amount or funding transfer.

Other projects listed in the report include a $604,000 McCaslin pedestrian crossing that is 82.79% funded by a DRCOG grant; a $1.63 million water-treatment sludge-drying-beds project whose $1.6 million construction portion is expected to receive 80% EPA grant funding; and wildfire-mitigation work backed by Boulder County and FEMA programs with required local matches. A $1 million Boulder County grant for affordable and attainable housing was recorded as General Fund miscellaneous revenue.

Vehicle-use-tax revenue remains under review. Staff will continue monitoring it as more data becomes available, while sales-tax revenue through May was essentially flat with 2025 and in line with the town’s budget assumption.

The Finance Committee agenda schedules a review of the report and a budget-process discussion for Aug. 14. As of Aug. 11, the meeting had not occurred, and the agenda did not list a budget-amendment vote. The packet’s budget calendar schedules 2026 budget amendments for presentation to Town Council on Oct. 26, but does not confirm that the pool amendment will be included. The agenda also refers to second-quarter 2025 materials even though the attached report is for 2026.