HomeMy WebLinkAbout20090851RESOLUTION
RE: APPROVE 2008 ANNUAL REPORT FROM FAMILY EDUCATIONAL NETWORK OF
WELD COUNTY FOR HEAD START AND MIGRANT AND SEASONAL HEAD START
PROGRAMS
WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to
Colorado statute and the Weld County Home Rule Charter, is vested with the authority of
administering the affairs of Weld County, Colorado, and
WHEREAS, the Board has been presented with the 2008 Annual Report from the Family
Educational Network of Weld County for the Head Start and Migrant and Seasonal Head Start
Programs for the time period of January 1, 2008, through December 31, 2008, with further terms
and conditions being as stated in said Annual Report, and
WHEREAS, after review, the Board deems it advisable to approve said Annual Report, a
copy of which is attached hereto and incorporated herein by reference.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County, Colorado, ex -officio Board of Social Services, that the 2008 Annual Report from the Family
Educational Network of Weld County for the Head Start and Migrant and Seasonal Head Start
Programs be, and hereby is, approved.
The above and foregoing Resolution was, on motion duly made and seconded, adopted by
the following vote on the 13th day of April, A.D., 2009.
ATTEST:
Weld County Clerk to t
BY
Deputy Clerk to the Board
APPWOED AS TO F 1 •
ounty Attorney
Date of signature. y/`'0'/
David E. Long
BOARD OF COUNTY COMMISSIONERS
WELD P (//
O N ytOLORADO
,Z
William F. Garcia, Chair
K`F19 ti omn-cNW�
Doug* Raden acher, Pro -Tern
Se -n P. Conway
,6 :1-/
2009-0851
HR0080
(19/12/6'7
MEMORANDUM
?;ica
aSt 4?'" DATE: April 9, 2009
WIlDeTO: William F. Garcia, Chair, Board of County C sioners
FROM: Judy A Griego, Director, Hum e is ep• '� n
COLORADO RE: The Weld County Department of Human Services' Family
Educational Network's 2008 Annual Report
Enclosed for Board Approval is the 2008 Annual Report. The Annual Report to the
Community, a component of the Improving Head Start School Readiness Act of 2007, is now
required of all Head Start Programs. This was presented at the Board's March 30, 2009,
Work Session.
If you have any questions, give me a call at extension 6510.
2009-0851
THE FAMILY EDUCATIONAL NETWORK
OF
WELD COUNTY
HEAD START
MIGRANT AND SEASONAL HEAD START
2008
ANNUAL REPORT
TABLE OF CONTENTS
FENWC Mission, Vision and Belief Statements 1
Grantee Governing Body 3
Policy Council Officers 4
Executive Summary 5
Program Highlights
Health 9
Family and Community Partnerships 10
Mental Health 11
Disabilities 12
Education 13
Child Outcomes 15
Fiscal Overview 16
Audit Results 19
The Family Educational Network of Weld County has prepared this 2008
Annual Report in fulfillment of the requirements of the Improving Head
Start for School Readiness Act of 2007, Sec. 644 (a)(2)(A-H).
FAMILY EDUCATIONAL NETWORK OF WELD COUNTY
HEAD START AND MIGRANT AND SEASONAL HEAD START
MISSION
FENWC Head Start provides children and families with a high
quality, comprehensive program which, promotes self esteem,
fosters social competence, respects diversity, develops
independence and enables children and families to be lifetime
learners, and responsible, valued members of their
community.
VISION
FENWC will continue to be a high quality program where the
staff is respected, educated and supported as strong leaders
in the field of education. We will foster unity within the
community and integration within the school district. Our
Program will work closely with governing bodies to support
families, children and staff to meet their diverse needs.
BELIEFS
We believe ...
1. in a high quality program which provides continued
education and services to families and children before,
during and after Head Start services;
2. in building a network of partnerships with the community,
staff and families to establish mutual respect of the services
we share among one another;
3. in supporting family literacy as a foundation for children's
educational success;
4. that educating children, families, and staff in basic health
and nutrition practices will establish a firm foundation for
positive and culturally relevant learning and well being;
5. that the power of families happens when the community
comes together and shares the responsibility of helping the
families and educators share their ideas and opinions to be
better heard and respected;
6. in a literacy -based, developmentally appropriate, and
culturally sensitive curriculum, focused on literacy and
English language proficiency, which will prepare children for
school success;
7. in enhancing sensitivity and respect of all cultures;
8. that working together as a team, including staff and
families, we can create a comprehensive program which
will meet everyone's needs;
9. in a supportive learning environment for children, parents
and staff that is developmentally and age appropriate and
promotes social competence;
10. in the importance of respecting each child's individual
development to include emotional, social, physical and
cognitive growth;
11. in promoting and respecting personal and professional
growth; and
12. in helping to build a community that respects and supports
the individual needs of each staff member, adult and child
in our program, thereby; ensuring children and families with
diverse needs are valued members of our society.
2
2008 WELD COUNTY BOARD OF COUNTY
COMMISSIONERS
William H. Jerke, Chair
William F. Garcia
David E. Long
Robert D. Masden
Douglas Rademacher
3
2007-2008 REGIONAL HEAD START POLICY COUNCIL
Irene Agandar, Chair
Marci Aleman, Chair -elect
John Pena, Treasurer
Elizabeth Ortiz, Secretary
2008 MIGRANT AND SEASONAL HEAD START POLICY
COUNCIL
Maria Ruiz, President
Griselda Sefarino, Vice President
Mauricio Blanco, Treasurer
Maria Verdin, Secretary
4
EXECUTIVE SUMMARY
Located in the north -central portion of Colorado, Weld County, the third
largest county in the state, encompasses 4,004 square miles. In 2008,
Weld had an estimated population of 237,000, continuing a trend of
steady growth for the ten year period from 1998 to 2008. Weld County
continues to be the leading producer of cattle, grain and sugar beets in
the state, as well as the leading agricultural products vender in the state,
ranking as the fifth largest producing county nationally. The county's
economy continues to be a diverse mix of agriculture, advanced
technology, manufacturing and service companies, and ranks as the
second leading producer of oil and gas in the state.
The county's economy faced struggles in 2008, with the rate of home
foreclosures rising to over 1 in 52, and the unemployment rate climbing
from 4.5 in December of 2007 to 6.3 in December of 2008.
The following chart identifies the demographics of the children and
families served in the Regional and Migrant and Seasonal Head Start
programs as reported on the most current Program Information Report to
the Federal government.
Demographics of Children and Families Served by Program
Regional Head Start September 2007 — June 2008
Total Children Anglo Hispanic Other Eng. Spkg Span. Spkg Disability 3 yr old 4 yr old
693 270 413 10 332 356 70 141 540
Total Families Anglo Hispanic Other Eng. Spkg. Span. Spkg. Single Par. Employed H Ins.
Family
658 261 387 10 317 339 246 517 593
Migrant and Seasonal Head Start March 2008 — October 2008
Total Children Anglo Hispanic Other Eng Spkg Span Spkg Disability Inf Tod Preschool
255 0 247 7 29 226 25 29 56 170
Total Families Anglo Hispanic Other Eng Spkg Span Spkg Single Par H Ins. Mig Seasonal
161 0 156 5 11 150 31 149 99 62
FENWC had a funded enrollment of 562 children in its Regional (school
year) program. The funded enrollment for the Migrant and Seasonal
Head Start program was 275 through December 2008.
During the 2007-2008, the Regional program provided services to
children and families in Weld County. During the 2008 Migrant and
Seasonal program, 151 migrant children and 104 seasonal children were
5
served in seven counties. In Weld County 106 migrant and 41 seasonal
children were served. In Adams county, 5 migrant children were served.
Four migrant and 3 seasonal children from Boulder county were served.
In Larimer County, 0 migrant and 0 seasonal children were served. In
Mesa County the program served 17 migrant and 51 seasonal children.
In Delta and Montrose counties 19 migrant and 9 seasonal children were
served.
Average daily attendance (ADA) for the 2007-2008 Regional Head Start
program was 93%. For the 2008 Migrant and Seasonal Head Start
program, ADA was 64%. The charts below show the monthly ADA for
each program.
Regional Head Start Average Daily Attendance 2007-8
Jan
Feb
Mar
Apr
May
June
July
Aug
Sept
Oct
Nov
Dec
95
96
96
93
96
97
88
62
91
93
94
81
Migrant and Seasonal Head Start Average Daily Attendance 2008
Jan
Feb
Mar
Apr
May
June
July
Aug
Sept
Oct
Nov
Dec
X
X
67
77
90
71
70
63
52
65
X
X
Program Governance
The Weld County Board of Commissioners is the governing body of the
Weld County Head Start and Migrant and Seasonal Head Start programs
and administers the programs together with the other policy -making
groups, the Regional and Migrant and Seasonal Policy Councils.
The Policy Councils join with the Board of Commissioners in the
development of the oversight and development of goals and objectives,
system design, monitoring and evaluation of program activities. The
Policy Council is comprised of at least 51% parents of currently enrolled
children. Parent representatives to the Policy Council are elected at
monthly Center Committee Meeting and represent their center for a one
year term.
Programs and Services
Head Start services are delivered by the Family Educational Network of
Weld County, a division of the Weld County Department of Human
Services. FENWC provides an integrated system of programs and
services that meet the needs of children and families.
6
These services and programs include:
Regional and Migrant and Seasonal Head Start: Early Childhood
Education for infant, toddler and preschool children
Colorado Preschool Program: School District Re -1
Health, Dental and Nutrition Services for children
Mental Health Services for children and families
Disabilities Services for children
Family Support Services and Parent Training
English as a Second Language for families
GED services for families
Annual Health and Safety Literacy Fair
Annual Children's Health Screening Fairs
Annual Family Literacy Carnival
Literacy Bag Program
Fatherhood Initiative
CARES Training for Parents
Community Partnerships
FENWC works closely with its community partners to meet challenges
and improve program services. The program has a close collaborative
relationship with Aims Community College, which administers an
educational training grant to assist FENWC staff to pursue higher
education degrees. In addition, Employment Services of Weld County
cooperates with FENWC to provide intern trainees that volunteer time in
the program. ESWC also makes their GED learning lab available to
Head Start parents. The University of Denver and the University of
Northern Colorado provide FENWC with mental health interns through
their outreach programs. Colorado State University assists FENWC with
health literacy for families through their Project Home grant. The Weld
County Department of Health provides information and training to
program families about Medicaid and CHP+ as well as smoking
cessation. The Colorado Head Start Association provides bi-monthly
training for program staff, website survey capabilities, website marketing
opportunities and networking opportunities with other state programs.
A Health Advisory Committee comprised of program staff and community
volunteers from organizations that support early childhood education
assists the program with decisions about health services.
A major area of concern for the past three years has been level funding
and cuts in funding while prices continue to rise, which have impacted the
program's ability to continue to provide services in some areas.
FENWC's inability to continue to provide transportation for children has
been a serious difficulty. In 2006, the program ceased providing
7
transportation for Regional Head children. Transportation continued to
be provided for Migrant and Seasonal Head Start children in 2007, but In
mid -year 2008, the program reduced transportation services to gas
vouchers for families. The change was the result of skyrocketing fuel
costs which threatened the program's tight budget and was an attempt to
continue to assist families in some way with transportation needs.
Community partners, including school districts, have met and continue to
meet to explore means to reinstate transportation services. Because of
continued flat funding and increasing prices, the program is also
experiencing increasing dependence on classroom volunteers to be able
to operate its early childhood education centers.
8
HEALTH HIGHLIGHTS
In 2008, within the Health service area, many new training and events
took place. FENWC completed preparations for the Health and Safety
Literacy Fair, which was held on Jan 17, 2009. Approximately 250
families attended and received information from many local and regional
health and safety agencies. Participating partners included the Weld
County Health Department, local police and fire departments, One -Step,
Cavity Free Kids, the Lions Club, Aims Community College, the
University of Northern Colorado, Colorado State University's Project
Home, and United Way. A special treat for children was the appearance
of Miles, the Denver Broncos mascot.
FENWC Health and Education management staff participated in the new
I am Moving I am Learning Initiative trainer of trainers conference in
Denver to start the process of developing program strategies to combat
childhood obesity and to enhance their understanding of the important
role that movement plays in children's brain development. IMIL strategies
incorporated movement into the 8 Head Start developmental domains.
IMIL training has been incorporated into program in-service and
professional development activities, service plans, and classroom
lessons.
The Office of Head Start's Cavity Free Kids trainers were also brought to
the program to train staff on the Cavity Free Kids curriculum. The
curriculum centers on families, and included activities that can be used
with both parents and children. It has been exciting to see new resources
and curriculums being implemented in the Head Start classrooms and at
Center Committee Meetings.
In the 2007-8 Regional Head Start program, 693 children were served by
the program. Seventy-three of these children left the program within 45
days of enrollment. Of the 620 remaining children, 100% (as well as an
additional 8 of the short-term children) received medical screenings. The
program provided 124 children with follow up treatment for anemia (1),
asthma (2), hearing difficulties (75), overweight (6) and vision problems
(40). Preventative dental care was provided for 611 of the 620 children
(99%) and follow up treatment was provided for 170.
During program year 2008, 231 of 255 Migrant and Seasonal Head Start
children (91%) received medical screenings and 9 received follow up
care for anemia (2), asthma (0), hearing difficulties (2), overweight (0),
vision problems (4) and high lead levels (1). Preventative dental care
was provided for 255 children (100%) and follow up treatment was
provided for 105.
9
FAMILY AND COMMUNITY PARTNERSHIPS HIGHLIGHTS
During program year 2008, the Family & Community Partnership Service
Area received a $5,000 Fatherhood Initiative grant from the Colorado
Head Start Association. The funding allowed the program to secure the
Los Padres, Las Madres curriculum and 10 weeks of training for program
staff and fathers. Ten fathers enrolled in the Los Padres classes that
were held for 10 Saturdays and provided fathers the opportunity to learn
new ways to be involved with their children. In addition, FENWC held its
first "Dads and Kids night in June, featuring a menu of exciting activities
for dads and kids.
Michael Hall, from Strong Fathers -Strong Families provided program staff
with training on strengthening father involvement in the program. The
training included both best practices and next steps to effectively involve
fathers in Head Start programs.
FENWC introduced a Parent and Child night initiative sponsored by two
centers every other month. The parent and child night focused on one
theme and provided a variety of activities for parents and children to
experience and learn new activities to use together at home.
The program's Parent Support Tech assisted parents to enroll in GED
and ESL (English as a Second Language) programs that were available
in all counties, and provided support to parents who enrolled. In
Regional Head Start during 2007-2008, 8 of 28 referred parents received
their GED and 39 parents enrolled in ESL classes. In the 2008 Migrant
and Seasonal Head Start program 0 parents received their GED and 2
parents enrolled in ESL classes. Information about these opportunities
was shared with parents at monthly Center Committee meetings. Other
information that was provided at Center Committee and Policy Council
meetings included training on CARES (positive child behavior
management), nutrition, health and safety, pedestrian safety, library
services, Medicaid/CHP+ and domestic violence prevention.
10
MENTAL HEALTH HIGHLIGHTS
2008 represented a busy time for the growth and development of
comprehensive Mental Health support and services to families and staff.
The program was involved in a number of State projects that focus on
improving early identification and provision of support services to the
communities on Colorado, including Smart Start Colorado, where the
focus was on establishing the core knowledge standards for higher
education degrees in Early Mental Health, and the state ABCD Project,
which is developing a system to bring developmental screenings into
every entry level professional office in Colorado.
More locally, the program entered into an agreement with Colorado State
University to be a placement site for their Social Work students. Also in
place was an agreement with Project InSpect, the mental health degree
program project developed by Denver University and the University of
Northern Colorado to provide their master and doctoral students with
internships that are rich in hands on experience, and for psychology
students interested in Mental Health support with families, programs and
systems. Since its inception in 2006, FENWC has been fortunate to
maintain at least one intern from the InSpect program each semester. In
addition, the program continued to work closely with other community
partners, including Child Advocacy Resource and Education, Inc., the
United Way Home visitation Committee and Family Connects to provide
optimal services to families.
Again in 2008, the Mental Health service area provided CARES classes
both in English and Spanish for program parents. The class compliments
the classroom social -emotional behavior management strategies taught
in the classroom to the Head Start children. The class was co -facilitated
by the Mental Health Specialist and one of the program's community
partners from North Range Behavioral Health.
11
DISABILITIES HIGHLIGHTS
In 2008, the FENWC became active in the state ABCD Project, working to
develop a system to bring developmental screenings into medical offices
and facilities statewide. In addition an agreement with Colorado State
University established FENWC as a placement site for university Social
Work students. In June the program participated in the Region 12 Cluster
teleconference, which paired Local Education Agency representatives with
their Head Start counterparts to improve area collaboration efforts.
FENWC's Disabilities Specialist wrote and presented a workshop,
"Childhood Disability: A Parent's Process from Initial Concern to
Diagnosis", at the Weld County Love to Learn Conference in February.
FENWC worked with a number of contractors and community partners in
providing optimal services to children and families. These organizations
included, Child Find coordinators from Weld School Districts 4, 6, 8, 3J, St.
Vrain Valley, and BOCES; Mesa County School District 51 and Montrose
Schools. During the Migrant and Seasonal Head Start Program, 0-3 year
old children were also referred to Envision for evaluation of possible
developmental delays. FENWC also participates on the Ault preschool
Advisory Committee, the United Way Home Visitation Committee, UNC
Audiology and Speech Clinic, and the University of Denver/University of
Northern Colorado's Project InSpect.
In the 2007-8 Regional Head Start program, 70 children were identified with
disabilities and received services through the program. In the 2008 Migrant
and Seasonal Head Start program, 25 (20 IEP and 5-IFSP) children were
identified with disabilities and 30, including 5 children that were diagnosed
prior to the beginning of the program, received services. Through
dedicated and consistent participation in IEP and transition meetings with
Head Start and Migrant and Seasonal Head Start families, FENWC
continued to focus on developing parent and staff advocacy skills.
12
EDUCATION HIGHLIGHTS
A major focus of the FENWC Education component for 2008 was Family
Literacy. This focus demonstrates one of the many strategies Head Start
utilizes to prepare children to be successful in kindergarten.
During Family Literacy month in March 2008, each Head Start
classroom focused on a specific literacy skill each week of the month.
Activities and handouts were also given to each parent so that they could
engage in similar activities at home and also focus on that skill during
that particular week. The four focus areas of literacy for parent training
and classroom activities for the month included, "Fun with the Alphabet",
"Time for Sounds", "Rhyming Activities" and "Word Games".
On March 22, 2008, FENWC hosted a Head Start Family Literacy
Carnival in collaboration with the Promises for Children School
Readiness Committee. Eleven carnival booths were set up; each one
focused on literacy. Parents were given "literacy prizes" to take home as
well as a handout explaining how that "prize" helped children's literacy
skills. For example, each family received a set of magnetic letters with a
handout that explained letter knowledge. In addition to the prizes
provided, the parents received a "Ready to Learn" video in their preferred
language. More than 300 Head Start families attended the carnival.
During Family Literacy time, each Head Start center also hosted a Book
It! for Beginners program during March and April. Each child brought in a
special "cutout" for every book read at home. By the end of the 8 week
program, FENWC Head Start children had read 23,614 books!
FENWC Head Start invests a great deal effort in expanding the
professional skills of its staff; exposing them to the latest strategies that
help to improve children's school readiness. Each year staff attends the
Spring and the Fall Colorado Association for the Education of Young
Children (CAEYC) and Colorado Head Start Association conferences
which provide workshops that include; developmentally appropriate
practices, phonological awareness, letter knowledge, science, math,
classroom management and physical movement.
At the spring 2008 Aims Community College graduation, 19 FENWC
Head Start teaching staff received credentials and degrees. Eleven staff
members received an Infant/Toddler Candidate Certificate, eight staff
members received a Preschool Candidate Certificate, one received a
Group Leader Certificate, one received a Director Certificate and one
staff member received her Associate of Arts degree in Early Childhood
Education. Currently 4 teaching staff have their BA degree, 5 have their
13
AA degree and 22 have their CDA credential. Additional credentials
round out staff qualifications. The Colorado Department of Human
Services and the Smart Start Colorado Office of Professional
Development award professional credentials to members of the early
childhood education profession who have particular levels of education
and years of experience. During 2008, FENWC Head Start had 24 staff
members who were awarded the Early Childhood Professional
Credential. 11 staff received a Level I credential, 4 received a Level II, 7
received a Level III and 2 received a Level IV Early Childhood
Professional Credential from the State of Colorado.
The National Head Start Family Literacy Center selected the FENWC
program to participate in the SPARC Literacy pilot program in 2007. In
September 2008, a FENWC team attended their second SPARC
Literacy conference. The purpose of this initiative is to improve the
quality and positive outcomes of family literacy efforts in order to improve
children's potential for success in kindergarten.
In October 2008, three staff attended the National Dual Language
Institute conference in Washington D.C. This conference offered
numerous workshops and trainings on helping children acquire English.
Assessment of young dual language learners was also one of the main
topics. Both myths and realities about early dual language learning were
discussed. A once popular myth that early dual language learning leads
to delays, deficits and confusion was exposed. The reality is that dual
language learning is not a cognitive challenge for children, and that
bilingual children have a number of academic advantages over their
monolingual counterparts.
In December 2008, the Education Team attended the CLASS training in
Denver, Colorado. The acronym stands for Classroom Assessment
Scoring System. This system is comprised of 10 Dimensions focusing on
teacher/child interactions. Some of the dimensions include, (1) Positive
Climate, (2) Negative Climate, (3) Teacher Sensitivity, (4) Regard for
Student Perspectives, and so on. These dimensions are broken down
into Indicators that are then rated based on what is observed. This
system is intended to increase the quality of interactions in each Head
Start classroom; specifically since recent research shows that high
quality interactions in preschool increases the level of reading skills in the
elementary grades.
The Child Outcomes report for 2008 follows. The chart shows children's
skill levels as they enter the Head Start program, and their skill levels as
they complete the program. In all areas, growth was significant a strong
indicator of future school success.
14
2008 CHILD OUTCOMES
Children enrolled in the Head Start programs are assessed using the
Creative Curriculum Individual Child Profile. The forerunner level
identifies children who are not yet at the initial level of typical preschool
development. Step I indicates a beginning level of preschool
development. Step II indicates a proficient level and Step III indicates an
advanced level of development. In school year 2007-2008, 413 Regional
Head Start preschool children were assessed in October and May. In the
shorter,14-week summer program, 68 Migrant Head Start preschool
children were assessed in June and August. In both programs children
demonstrated significant skill growth from baseline (beginning of
program) to final (end of program) scores.
REGIONAL HEAD START (PRESCHOOL)
15
HS DOMAINS
BASELINE
FINAL
FORE-
RUNNER
STEP I
STEP II
STEP
III
FORE-
RUNNER
STEP I
STEP II
STEP
III
LANG. DEV
10%
72%
15%
2%
0%
4%
48%
48%
LITERACY
15%
74%
10%
1%
0%
7%
56%
37%
MATH
25%
67%
8%
0%
0%
4%
58%
37%
SCIENCE
26%
65%
8%
1%
0%
6%
53%
41%
CREATIVE ARTS
15%
72%
12%
1%
0%
4%
43%
53%
APP TO
LEARNING
24%
68%
8%
0%
0%
6%
54%
40%
SOCIAL/
EMOTIONAL DEV.
3%
77%
18%
2%
0%
2%
33%
65%
MIGRANT AND SEASONAL HEAD START (INFANT, TODDLER, PRESCHOOL)
HS DOMAINS
BASELINE
FINAL
FORE-
RUNNER
STEP I
STEP II
STEP
III
FORE-
RUNNER
STEP I
STEP II
STEP
III
LANG. DEV
16%
71%
10%
3%
0%
53%
37%
10%
LITERACY
37%
56%
6%
1%
4%
59%
31%
6%
MATH
26%
60%
12%
1%
6%
44%
41%
9%
SCIENCE
26%
59%
13%
1%
3%
46%
41%
10%
CREATIVE ARTS
16%
71%
12%
1%
0%
48%
38%
13%
APP TO
LEARNING
25%
83%
10%
1%
3%
54%
36%
7%
SOCIAL/
EMOTIONAL DEV.
10%
71%
18%
1%
0%
38%
43%
19%
FISCAL OVERVIEW
FENWC operates the Regional Head Start and the Migrant and Seasonal
Head Start programs. In addition, the program is contracted by Weld
County School District Re -1 to provide preschool services to 41 children
during the school year. In 2008, FENWC received $2.8 million dollars to
provide 9 months of Regional Head Start services to 562 preschool
children and families. The program received $2.3 million dollars to
provide 8 months of services to 275 infants, toddlers and preschool
children and families in 7 counties. The charts below reflect program
budgets and expenditures for 2008. The other category includes utilities,
liability insurance, building maintenance and repair, local travel, nutrition
services, parent services, training and staff development, transportation
and administrative overhead.
2008 FENWC Program Budget
0.13
® Reg. HS
2.3 & }
2.bacPP
j₹[gx °i6
■Migrant HS
REGIONAL HEAD START
January -December 2008
PERSONNEL
SUPPLIES
CONTRACTUAL
TRAVEL
OTHER
TOTALS
LEDGER
TOTALS
2,093,576.14
243,570.68
373,882.15
2,249.44
325,890.45
3,039,168.86
NON -FED
REVENUE
-
587.55
-
0.00
587.55
CCFP REVENUE
223,802.31
223,802.31
EXPENDITURES
2,093,576.14
242,983.13
150,079.84
2,249.44
325,890.45
2,814,779.00
GRANT
BUDGET AMTS
1,836,142.00
244,185.00
215,000.00
6,000.00
513,452.00
2,814,779.00
(OVER) UNDER
(257,434.14)
1,201.87
64,920.16
3,750.56
187,561.55
-
PERCENT OF
BUDGET SPENT
114%
100%
70%
37%
63%
100%
16
MIGRANT AND SEASONAL
HEAD START
January -December, 2008
PERSONNEL
SUPPLIES
CONTRACTUAL
TRAVEL
OTHER
TOTALS
1,468,013.37
177,565.20
196,782.53
120.51
478,513.92
2,320,995.53
NON -FED
REVENUE
3167.73
0
0
0.00
3,167.73
CCFP REVENUE
51,040.09
0
51,040.09
EXPENDITURES
1,468,013.37
174,397.47
145,742.44
120.51
478,513.92
2,266,787.71
EXPENDITURES
1,468,013.37
174,397.47
145,742.44
120.51
478,513.92
2,266,787.71
GRANT
BUDGET AMTS
1,408,360.00
144,800.00
249,284.00
6,000.00
467,858.00
2,276,302.00
(OVER) UNDER
(59,653.37)
(29,597.47)
103,541.56
5,879.49
(10,655.92)
9,514.29
PERCENT OF
BUDGET SPENT
104%
120%
58%
2%
102%
100%
Program Year 2009
Budgets for 2009 reflect a change in service area. In Program Year
2009, FENWC's Migrant and Seasonal Head Start Program will no longer
serve Mesa, Montrose and Delta counties. In 2009 the Migrant and
Seasonal program will serve 180 children in the Weld County area. As a
result, the Migrant and Seasonal Head Start budget has been reduced to
$1.5 million dollars. The budget for services to the Re -1 Colorado
Preschool Program children has increased by $10,000, reflecting an
increase in school district Per Pupil Operating Revenue (PPOR).
2009 FENWC Program Budget
0.14
1.5
O Reg. HS
011
■Migrant HS
2.8
4.
17
REGIONAL HEAD START
2009 Allocations
PERSONNEL
SUPPLIES
CONTRACTUAL
TRAVEL
OTHER
TOTALS
1,829,391
282,000
169,150
6,000
489,286
2,775,227
MIGRANT AND SEASONAL
HEAD START
2009 Allocations
PERSONNEL
SUPPLIES
CONTRACTUAL
TRAVEL
OTHER
TOTALS
941,386
146,600
82,500
3,920
293,029
1,467,437
FENWC is funded through grant budget awards from the National Office
of Head Start. The agency is funded to operate the Regional Head Start
and the Migrant and Seasonal Head Start programs. The Federal budget
awards fund program operations at 11 Head Start centers throughout
Weld County. A total of 66 center staff and 12 support staff provide
services to children and families January through December. The
programs contract with local health, mental health and disabilities
services, as well as local school districts and private service providers to
bring mandated services to program children and families.
18
44 INVERNESS DRIVE EAST
ENCLEWOOD, COLORADO 80112
www.bondico.com
Board of County Commissioners
Weld County
Greeley, Colorado
BONDI & Co. LLC
(303) 799-6826 PHONE
CERTIFIED PUBLIC ACCOUNTANTS (800) 250-9083 TOLL -FREE
MANAGEMENT CONSULTANTS
(303) 799-6926 FAX
Independent Auditors' Report
We have audited the accompanying financial statements of the governmental activities, the
business -type activities, the aggregate discretely presented component units, each major fund,
and the aggregate remaining fund information of Weld County, Colorado, as of and for the
year ended December 31, 2007, which collectively comprise Weld County's basic financial
statements as listed in the table of contents. These financial statements are the responsibility
of Weld County's management. Our responsibility is to express opinions on these financial
statements based on our audit. We did not audit the financial statements of the Weld County
Housing Authority, which represents 39 percent, 37 percent, and 67 percent, respectively, of
the assets, net assets and revenues of the discretely presented component units. Those
financial statements were audited by other auditors whose report thereon has been furnished
to us, and our opinion, insofar as it relates to the amounts included for the Weld County
Housing Authority, is based on the report of the other auditors.
We conducted our audit in accordance with auditing standards generally accepted in the
United States of America and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States.
Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement
presentation. We believe that our audit and the report of other auditors provide a reasonable
basis for our opinions.
In our opinion, based on our audit and the report of other auditors, the financial statements
referred to above present fairly, in all material respects, the respective financial position of
the governmental activities, the business -type activities, the aggregate discretely presented
component units, each major fund, and the aggregate remaining fund information of Weld
County, Colorado, as of December 31, 2007, and the respective changes in financial position
and cash flows, where applicable, thereof for the year then ended in conformity with
accounting principles generally accepted in the United States of America.
13
Affiliate Offices Worldwide
19
Board of County Commissioners
Weld County
In accordance with Government Auditing Standards, we have also issued our report dated June
6, 2008 on our consideration of Weld County's internal control over financial reporting and
on our tests of its compliance with certain provisions of laws, regulations, contracts, and
grant agreements and other matters. The purpose of that report is to describe the scope of
our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on the internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with
Government Auditing Standards and should be considered in assessing the results of our audit.
Management's Discussion and Analysis on pages 15 through 24, the schedule of pension
funding progress and employer contributions, the condition assessments of infrastructure,
and the budgetary comparison schedules on pages 69 through 81 are not a required part of
the basic financial statements but are supplementary information required by accounting
principles generally accepted in the United States of America. We have applied certain
limited procedures, which consisted principally of inquiries of management regarding the
methods of measurement and presentation of the required supplementary information.
However, we did not audit the information and express no opinion on it.
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise Weld County, Colorado's basic financial statements. The introductory
section, combining and individual nonmajor fund financial statements, budgetary comparison
information, Local Highway Finance Report, schedule of expenditures of federal awards, and
statistical tables are presented for purposes of additional analysis and are not a required part
of the basic financial statements. The combining and individual nonmajor fund financial
statements, Local Highway Finance Report, the budgetary comparison information, and the
schedule of expenditures of federal awards have been subjected to the auditing procedures
applied by us and the other auditors in the audit of the basic financial statements. Such
information is, in our opinion, based on our audit and the report of other auditors, fairly
stated in all material respects in relation to the basic financial statements taken as a whole.
The introductory section and statistical tables have not been subjected to the auditing
procedures applied in the audit of the basic financial statements, and accordingly, we express
no opinion on them.
June 6, 2008
14
Ana; d no. "C
BONDI & Co. Tic
20
MANAGEMENT'S DISCUSSION AND ANALYSIS
This section of the report provides readers with a narrative overview and analysis of the financial
activities of Weld County for the fiscal year ended December 31, 2007. We encourage readers to
consider the information presented here in conjunction with the letter of transmittal and basic
financial statements to enhance their understanding of the County's financial performance.
FINANCIAL HIGHLIGHTS
• Weld County's assets exceeded liabilities by $303.3 million at the end of 2007. Of this amount,
$42.3 million may be used to meet the government's ongoing obligations to citizens and
creditors. The remaining $261.0 million is invested in capital assets or restricted by law.
• The County's General Fund balance was $8.1 million as of December 31, 2007. Of this amount,
$.90 million is reserved for emergencies, advances, and encumbrances.
• The 2007 General Fund balance is $3.5 million lower than in the previous year. The total fund
balance is 11% of 2007 General Fund operating expenditures plus net operating transfers. The
County Commissioners' goal is to keep fund balance at no less than 5%. The Board has not
budgeted any expenditures from fund balance in 2008.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the County's basic
financial statements. The basic financial statements contain three components: 1) government -
wide financial statements, 2) fund financial statements, and 3) notes to the financial statements.
In addition to the basic statements, this report also contains other supplementary information
including combining statements for non -major funds, a statistical section, and information
regarding federal grant programs.
Government -wide Financial Statements.
The government -wide financial statements are designed to provide readers with a broad overview
of the County's finances in a manner similar to a private sector business.
The statement of net assets presents information on all of the County's assets and liabilities, with
the difference between the two reported as net assets. Over time, increases or decreases in net
assets may serve as a useful indicator of whether the County's financial position is improving or
deteriorating. The statement of activities presents information showing how the government's net
assets changed during the fiscal year. All changes in net assets are reported as soon as the
underlying event giving rise to the change occurs, regardless of the timing of related cash flows.
Thus, revenues and expenses are reported in the statement for some items that will only result in
cash flows in future fiscal periods (e.g., uncollected taxes). Both of the government -wide financial
statements distinguish functions of the County that are principally supported by taxes and
intergovernmental revenues (governmental activities) from other
functions that are intended to recover all or a significant portion of their costs through user fees
and charges (business -type activities). Weld County's governmental activities include general
government, public safety, roads and bridges, auxiliary, culture and recreation, and health and
human services. The County has one business type activity — operation of the paramedic
services. The government -wide financial statements include not only Weld County itself (known
as the primary government), but also legally separate entities which have a significant operational
or financial relationship with the County. These entities, known as blended component units,
include local improvement districts, Finance Corporation, Weld County Retirement Plan, and
Beebe Draw Law Enforcement Authority. Discretely presented component units are Housing
Authority and E-911 Emergency. More information on the functions of these entities can be found
in Note 1 to the financial statements.
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Fund financial statements. A fund is a grouping of related accounts that is used to maintain
control over resources that have been segregated for specific activities or objectives. Weld
County, like other state and local governments, uses fund accounting to ensure and demonstrate
compliance with finance -related legal requirements. All of the funds of Weld County can be
divided into three categories: governmental funds, proprietary funds, and fiduciary funds.
Governmental Funds. Governmental funds are used to account for essentially the same
functions reported as governmental activities in the government -wide financial statements.
However, unlike the government -wide financial statements, governmental fund financial
statements focus on near term inflows and outflows of spendable resources, as well as on
balances of spendable resources available at the end of the fiscal year. Such information may be
useful in evaluating a government's near -term financing requirements. Because the focus of
governmental funds is narrower than that of the government -wide financial statements, it is useful
to compare the information presented for governmental funds with similar information presented
for governmental activities in the government -wide financial statements. By doing so, readers
may better understand the long-term impact of the government's near -term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of revenues,
expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison
between governmental funds and governmental activities. Weld County maintains ten individual
governmental funds. Information is presented separately in the governmental funds balance
sheet and in the governmental funds statement of revenues, expenditures, and changes in fund
balances for the General Fund, Public Works Fund, Social Services Fund, Human Services Fund,
and Capital Expenditures Fund, all of which are considered to be major funds. Data from the
other five funds are combined into a single, aggregated presentation. Individual fund data for
each of these non -major funds is provided in the form of combining statements elsewhere in this
report. The basic governmental fund financial statements can be found on pages 25 through 34
of this report.
Proprietary funds. Weld County maintains two different types of proprietary funds. Enterprise
funds are used to report the same functions presented as business -type activities in the
government -wide financial statements. Weld County has one enterprise fund, the Paramedic
Services Fund. Internal service funds are an accounting device used to accumulate and allocate
costs internally among the County's various functions. Weld County uses internal service funds to
account for its fleet maintenance, phone services, finance corporation, and self-insurance
activities. Because these services predominantly benefit governmental rather than business -type
functions, they have been mostly included within governmental activities in the government -wide
financial statements. Proprietary funds provide the same type of information as the government -
wide financial statements, only in more detail. The proprietary fund financial statements provide
separate information for the Paramedic Services Fund, which is considered to be a major fund of
the County. The remaining proprietary funds, all of which are internal service funds, are
combined into a single, aggregated presentation in the proprietary fund financial statements.
Individual fund data for each of these non -major funds is provided in the form of combining
statements elsewhere in this report. The basic proprietary fund financial statements can be found
on pages 35 through 37 of this report.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties
outside the government. Fiduciary funds are not included in the government -wide financial
statements because the resources of these funds are not available to support Weld County's own
operations. The accounting used for fiduciary funds is much like that used for
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proprietary funds. The basic fiduciary fund financial statements can be found on page 38 through
39.
Budgetary Comparisons. Weld County adopts an annual appropriated budget for all of its funds.
A budgetary comparison statement has been provided for all major funds on pages 71 to 81 of
this report. Budget to actual comparisons for each of the non -major funds are provided in other
schedules elsewhere in this report.
Notes to the financial statements. The notes provide additional information that is essential to a
full understanding of the data provided in the government -wide and fund financial statements.
The notes to the financial statements can be found on pages 40 through 68 of this report.
Other information. The combining statements referred to earlier in connection with non -major
governmental funds and internal service funds are presented following the notes to the financial
statements and can be found on pages 88 through 98 and 104 through 116 respectively.
COUNTY -WIDE FINANCIAL ANALYSIS
Net Assets. As noted earlier, net assets may serve over time as a useful indicator of a
government's financial position. As of December 31, 2007, assets exceeded liabilities by $303.3
million. A significant portion of Weld County's net assets (14.0%) represents unrestricted net
assets of $42.31 million, which may be used to meet the County's ongoing obligations to citizens
and creditors. Another significant portion of the County's net assets (82.5%) reflects its
investment in capital assets. These assets include land, buildings, machinery, equipment and
infrastructure. These capital assets are used to provide services to citizens; consequently, they
are not available for future spending. Although the investment in capital assets is reported net of
related debt, it should be noted that the as of December 31, 2007 Weld County has no
outstanding debt. An additional $10.73 million of the County's net assets (3.5%) represents
resources that are subject to external restrictions on how they may be used. Included in this
category are the TABOR emergency reserve of $5.0 million and $1.75 million in reserves for
insurance claims. At the end of 2007 Weld County had positive balances in all three categories
of net assets, both for the government as a whole, as well as for its separate governmental and
business -type activities.
Changes in Net Assets. Governmental and Business -type activities increased the County's net
assets by $8.43 million in 2007.
Governmental Activities.
Governmental activities increased Weld County's net assets by $8.22
million in 2007. Key elements of this increase are as follows:
• Total revenues were $161.65 million, up 10.4% from the prior year, primarily due to property
taxes ($5.1 million) and operating grants ($6.45 million).
• Expenses totaled $153.43 million. This represents a 12.76 % increase over the previous year.
Increases occurred in most categories due to normal wage and inflation costs, pay-off of the
Certificates of Participation ($5.5 million), road projects and costs of providing an increased
volume of services to a growing citizen base.
Business -Type Activities. The County's only business -type activity, Paramedic Services,
increased net assets in 2007 by $0.21 million.
FINANCIAL ANALYSIS OF THE COUNTY'S FUNDS
As noted earlier, Weld County uses fund accounting to ensure and demonstrate compliance with
finance -related legal requirements.
Governmental Funds Overview.
The focus of County governmental funds is to provide information on near -term inflows, outflows,
and balances of spendable resources. Such information is useful in assessing the County's
financing requirements. In particular, unreserved fund balance may serve as a useful measure of
a government's net resources available for spending at the end of the fiscal year. As of the end
of 2007, the combined ending fund balances of County governmental funds was $47.10 million.
Approximately 72% of this consists of unreserved fund balance, which is available as working
capital and for current spending in accordance with the purposes of the specific funds. The
remainder of fund balance is reserved to indicate that it is not available for new spending because
it is committed for the following purposes: 1) encumbrances ($6.12 million); 2) a state constitution
mandated emergency reserve ($5.0 million); 3) an advance to the Paramedic Services
($585,000); and 4) prepaid expenses and inventory ($1.49 million). The County has five major
governmental funds. These are 1) General Fund; 2) Public Works Fund; 3) Social Services Fund;
4) Human Services Fund; 5) the Capital Expenditure Fund.
1. General Fund. This is the primary operating fund of the Weld County Government. It accounts
for many of the County's core services, such as law enforcement, planning, and elections. The
general fund balance was $8.09 million as of December 31, 2007. Of this amount, $585,000 is
reserved for advances. The 2007 fund balance is $3.5 million lower than the previous year due
dues to normal wage and inflation costs, pay off of the Certificates of Participation (($5.5 million),
road projects and the increased costs of providing services as a result of the County's growing
population. As a measure of the general fund's liquidity, it may be useful to compare both
unreserved fund balance and total fund balance to total fund expenditures. Unreserved fund
balance represents 9.2 % of total 2007 expenditures, while total fund balance is 10.8% of the
same amount.
2. Public Works Fund. The Public Works Fund is also state mandated. The fund records
costs related to County road and bridge construction and maintenance. The Public Works
Fund had $21.5 million in fund balance at the end of 2007. This amount was $2.1 million
more than the previous year. 2007 expenditures for road projects were less than budgeted
due to delaying the start of the Weld County Road 13 project, and revenues from highway
user taxes and specific ownership taxes were higher than anticipated.
3. Social Services Fund. The Social Services Fund is mandated by State Statute. This fund
accounts for the local share of many Federal and State public welfare programs. The fund
carried a $2.3 million balance at the end of 2007 which is 23% less than 2006. The county
received higher state allocations and thus revenues for TANF and child welfare.
4. Human Services Fund. The Human Services Fund accounts for various Federal and State
human services grants. Primary funding agencies are DOL, HHS, and CSA. The increase
in expenditures for 2007 was primarily attributed to Head Start, Job Services, TANF, and
Work Force incentive.
5. Capital Expenditure Fund. The Capital Expenditure Fund accounts for the construction of
major capital facilities. These are the Island Grove Regional Park parking lot improvements,
completion of the Southeast Weld Service Center and the office building for Information
Services and elections. The $18 million jail expansion project was started in 2006 and was
completed in January, 2008. The fund balance reduction was totally attributed to funding
24
the new jail expansion and Jail Alternative projects as planned. The encumbrances at year
end are for the jail expansion project and the Jail Alternatives Building.
Proprietary Funds Overview
The County's proprietary fund statements provide the same of information found in the
government -wide statements, but in more detail. The County has one enterprise -type fund, The
Paramedic Services Fund. Unrestricted net assets of the fund at the end of the year amounted to
$(3.2 million). The total increase in net assets for the fund was $.21 million. Other factors
concerning the finances of this fund was discussed under business -type activities. Weld County
has five internal service funds. Information on these funds is aggregated in the Proprietary Fund
financial statements.
GENERAL FUND BUDGETARY HIGHLIGHTS
The County's budget is prepared according to Colorado statutes, The most significant budgeted
fund is the General Fund. In December of 2006, the Board of County Commissioners
appropriated $70.3 million for general fund expenditures and other financing uses.
2006 General Fund Budget (in Millions)
During 2007 mid -year budget amendments included:
• $2.2 million in transfers and fund balance for jail expansion project
• $1.0 million transferred to Emergency Reserve Fund to meet TABOR requirement
• $0.5million carry over re -appropriation for election equipment
• $0.5 million for jail overtime
• $0.337 million for inmate medical costs
• Reduced Public Health Department subsidy by $0.5 million
• $0.537 million for Motor Pool equipment from Energy Impact Grant
• $1.1 million for Upstate Colorado Economic Development grant.
• Supplementals were made for all departments with vehicles for increased fuel costs.
The increase was possible because of additional unanticipated revenues. Those revenues
include oil and gas mineral leasing ($.5 million), interest earnings ($1.7 million), and severance
tax ($.3 million).
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets. Weld County's investment in capital assets for its governmental and business
type activities as of December 31, 2007 totals $250.2 million (net of accumulated depreciation).
This investment includes all land, buildings, machinery, equipment, and infrastructure. The total
increase in investment in capital assets for the current fiscal year was 4%. Major capital asset
events during the current fiscal year including the following:
• Road construction or major improvements totaling $10.8 million.
• Completed Southeast Weld Building $.97 million
• Completed the construction of a 375 bed jail expansion at an estimated cost of $18 million
• Began construction of the Jail Alternative Building of $4.0 million
• Completed the new building and Grounds Headquarters at a cost of $.76 million
• Completed an additional Social Services Building parking lot $.5 million.
The County implemented the "depreciation method" under GASB 34 for its road and bridge
infrastructure assets, except for the gravel roads, where the "modified approach" was used. The
County's policy is to maintain gravel roads at a condition of fair or better. This level of condition is
being maintained consistently on over 98% of miles of road. Additional information on the
25
County's capital assets can be found in Note 6 of this report. Construction commitments are
discussed in Note 12.
Long-term Debt. At December 31, 2007, Weld County had no outstanding long-term debt or debt
from Certificates of Participation (COP). The last COP was paid off early on August 1, 2007. The
Weld County Home Rule Charter provides for a general obligation debt limit of 3% of
assessed valuation. The county had a general obligation debt capacity of $126 million in 2007.
The county currently has no debt subject to the limitation. No new debt was issued in 2007.
Additional information on Weld County's debt can be found in Note 9.
Other Matters. The following factors are expected to have a significant effect on the County's
financial position or results of operations and were taken into account in developing the 2007
budget.
• Complete construction of Phase III of the North Jail.
• Recruit and train staff to open Phase III of the North Jail.
• Increased traffic enforcement in Weld County to reduce traffic fatalities.
• Cope with the continued growth and development in the County.
• Began the project to remodel and open four additional courtrooms.
• Reorganized Code Enforcement and Animal Control into one unit.
• Identify technology uses to improve services and cost-effectiveness of services.
• Enhance public relations and communication efforts with constituents.
• Started updating the Weld County Comprehensive Plan.
• Continued implementation of e -government strategy.
• Continued to explore revenue and operational options to keep the Paramedic Services a
viable and affordable service to the citizens.
• Enhanced and expanded services in the Southeast Weld Service Center.
• Continue implementation of CBMS system in Social Services.
• Contracted to construct Weld County Road 13 from Weld County Road 8 to 5th Street in
Frederick.
• Continued to develop plans for the County for bioterrorism and emergency
preparedness.
• Coped with growing inmate population.
• Funded cost of post -employment benefit for retirees' health program.
• Implemented the five-year Support Healthy Marriages Grant.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of Weld County's finances for all
those with an interest in the government's finances. Questions concerning any of the information
provided in this or for additional financial information should be addressed to the Director of
Finance and Administration, 915 10th Street, Greeley, CO 80631.
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