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RESOLUTION
RE: ADOPTION OF AMENDED BUDGET PROCEDURES MANUAL AND INCORPORATION OF
AMENDMENTS INTO THE ADMINISTRATIVE MANUAL.
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 Director of Finance and Administration has prepared and presented
to the Board of County Commissioners an amended Budget Procedures Manual for use
in preparation of the 1982 budget, and
WHEREAS, the Board of County Commissioners deems it advisable to adopt
said amended Budget Procedures Manual and further to incorporate said amendments
into the Administrative Manual.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County, Colorado that the amended Budget Procedures Manual be, and hereby is,
adopted.
BE IT FURTHER RESOLVED by the Board of County Commissioners that said
amended Budget Procedures Manual shall be incorporated in the Administrative
Manual.
The above and foregoing Resolution was, on motion duly made and seconded,
adopted by the following vote on the 8th day of June, A.D. , 1981.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLO 0
CFuckCa Carlson, airman
Norman Carlson, Pro-Tem
A, // / (/
ATTEST: Qty C. 3- )irby
Weld County Clerk VV// and Recorder Q'2&;<,/
and\Clerk to t//hJJe Boar
o- - M.rtin
CBy: , �� 2trZ�- ieT/JCi
j". ; Deputy County erk e K. Steinmar .
APPROVEO/AS TO FORM: .
County Attorney
810780
.
POLICIES AND PROCEDURES
.21‘S �1 Section Budget Manual_
Wilk Subject Revision
Date ------- -- ---
COLORADO ------ 4/30/81 _ _.-_-_.-------- Pagel
In order to update your Budget Manual Section of the Administrative Manual ,
please make the following changes:
REMOVE PAGE: ADD PAGE:
Table of Contents dated 6/2/80 Table of Contents dated 4/30/81
Budget Schedule dated 6/2/80 Budget Schedule dated 4/30/81
3 - 6 dated 6/2/80 3 - 6 dated 4/30/81
14 - 19 dated 6/2/80 14 - 18 dated 4/30/81
34 dated 6/2/80 34 dated 4/30/81
49 - 50 dated 6/2/80 49 - 50 dated 4/30/81
58 - 59 dated 6/2/80 58 - 59 dated 4/30/81
64 dated 6/2/80 64 dated 4/30/81
66 dated 6/2/80 66 dated 4/30/81
69 dated 6/2/80 69 dated 4/30/81
7.1 - 74 dated 4/30/81
POLICIES AND PROCEDURES
Ar� 1{l Section Budget Manual
Il•i tQ Subject Table of Contents COLORADO Date 4/30/81 P__ age Table of Contents
TABLE OF CONTENTS
INTRODUCTION 1
RELATIONSHIP OF BUDGET FORMS 3
BUDGET UNIT REQUEST SUMMARY 4
BUDGET ANALYSIS REPORT 7
ACTIVITY ANALYSIS/SUMMARY OF CHANGES 8
BUDGET UNIT RANKING FORM 14
APPROPRIATION REQUEST EXCEEDING TARGET BUDGET LEVEL 18
COST CUTTING/REVENUE RAISING STRATEGIES 20
OBJECTIVE TRACKING STATEMENT 24
REVENUE ANALYSIS FORM 27
FUNCTION AND ORGANIZATION CHART 30
WELD COUNTY PERSONNEL DEPARTMENT PROJECTED EXPENSES 34
SERVICES & SUPPLIES, OTHER CHARGES, EXPENDITURE TRANSFERS
& REIMBURSEMENTS 36
MOTOR VEHICLE ASSIGNMENT/ELECTRONIC EQUIPMENT REQUEST 39
TRAVEL REQUEST SUMMARY 42
REQUEST FOR DATA PROCESSING RESOURCES FORM 45
REQUEST FOR EQUIPMENT PURCHASE OR MAJOR RENTAL 49
BUILDINGS AND GROUNDS SPECIAL PROJECTS 51
EXAMPLES (ALL FORMS) 54
CHART OF ACCOUNTS 71
POLICIES AND PROCEDURES
1! �
NeiSection Budget Manual
Subject 1982 Budget Schedule
COLORADO Date 4/30/81 Page Schedule
1982 BUDGET SCHEDULE
May 14 Discuss target budgets with
departments/elected officials
May Budget orientation sessions with
Departments/elected officials
June 15 All Departments/elected officials
submit data processing request to
Data Processing
June 15 Elected officials/departments re-
questing Building & Grounds Special
Project requests must be submitted
to Finance
June 15 Elected officials/departments submit
new position requests to Personnel
ly 21 - August 1 Submit budget request to Finance
July 21 - September 14 Finance office review
July 16 Community agencies , school boards ,
cities and towns requesting funding.
9:00 a.m. - 12:00 Noon.
August 11 Publish notice of Revenue Sharing
Hearing
August 20 First Revenue Sharing Hearing on re-
quested use - 7:00 p.m.
September 29 Budget message to Board and transmit
proposed budget to Commissioners
October 8 - 29 Budget Hearings with Commissioners
and elected officials/department heads
October 28 Public Hearing to adopt mill levy
POLICIES AND PROCEDURES
611(1 °A
NeiSection Budget Manual
Subject 1982 Budget Schedule y_
COLORADO Date 4/30/81 _ Page Schedule (Page two)
October 29 Publish notice of final Revenue
Sharing Hearing.
October 29 - November 13 Prepare final budget
November 12 Public Hearing on Final Budget and
Final Revenue Sharing Hearing -
7:00 p.m.
•
POLICIES A N D PROCEDURES
-', sit( *.,
iiiii Section Budget Manual _
iiikSubject Relationship_of Budget Forms
COLORADO Date _i/30/81 --- Page 3
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BUDGET DEVELOPMENT TO SUPPORT DECISIONS I"f'IVI'PY
MADE DURING ACTIVITY EVALUATION & PUNNING •
t'V11 LOA TIUN
I & PLANNING
POLICIES AND PROCEDURES
P 114 Section_ __ Budget Manual
WilkSubject Budget Unit Request Summary
COLORADO Date-- 4/30/81 — — — Page 4
BUDGET UNIT REQUEST SUMMARY
PURPOSE:
This form provides a tabular summary of the budget request, and de-
signates the activity areas the budget unit is broken down into.
INFORMATION TO BE COMPLETED BY THE DEPARTMENT:
1 . Heading: Provide the fiscal year, agency/department name, and the
ub dget unit title and number.
2. Actual Last Complete Fiscal Year: Enter the appropriate amount for
each budget classification from the prior fiscal year. This in-
formation is provided on the current budget computer print-out
forms in your packet.
3. Allowed Current Fiscal Year: Enter the current year allowed
amount for each budget classification. This information is availa-
ble on the budget computer print-out forms in your packet.
4. Requested Next Fiscal Year: Enter the total amount which is being
requested for each budget classification for the upcoming fiscal
year.
5. Increase/(Decrease) : Subtract the current year allowed from the
next year request to determine the amount of change, and enter the
amount. Negative numbers should be shown in parentheses.
6. Activities : An activity is to be regarded as a major work program
within a budget unit. An activity has a distinct purpose or goal
and performs functions towards that goal . An effort should be made
to consolidate minor functions and work programs into one common
activity, identifying newly-requested activities by placing "NEW"
next to the activity title. List each of the activities the budget
unit is broken down into, including administration. The Activity
Analysis form, 01-807-902, and other budget forms will all refer
back to these activities as they are broken down on this form.
POLICIES AND PROCEDURES
J �
Section __ _Budget Manual
IlliSubject Budget Unit Request Summary
COLORADO Date- 4/30/81 _ — Page 5
7. Summary of Changes: The summary of changes should take a "program"
perspective on the budget and should not be line-by-line. It
should describe the most significant changes and will generally
cross budget classifications. Consult the Director of Finance if
you have any questions.
8. Routing: Forward the original and one copy of this form to the
Director of Finance, and retain at least one copy in the depart-
ment.
POLICIES AN O PROCEDURES
Nei Section _ Budget Manual
WilkT Subject Budget Unit Request Summary Form
COLORADO Date -- 4/30/81 _ — Page 6
BUDGET UNIT REOIJEST SUP1IARY 01-A07-901
FISCAL YEAR _
AGENCY/DEPT. NAME:
BUDGET UNIT TITLE AND NO. : __
Actual Last Requested
Budget Complete Allowed Current Next Increase/(Decrease)
Classification Fiscal Year Fiscal Year Fiscal Year (Request-Allowed)
Salaries & EmployeeBenefits
Services & Supplies
Other Charges
Other Expenses
Fixed Assets
Expenditure Trans- ----- - �_ '--- _____... - - —_-•
fers & Reimburse.
Gross County Cost
Revenue — ^-��-~-
Net County Cost
Budgeted Positions --
« - - -4-----
The budget unit shown above is broken down into the following activities:
Summary of Changes: Indicate the most significant reasons for changes between Allowed and
Requested for each budget classification above. Use additional sheets of blank paper.
Elect.•d ethic lal/lk'partment Head Signature
POLICIES AND PROCEDURES
Section Budget Manual
Subject Budget Unit Rankin° Form
WIVc
L Date 4/30/81 __— Page
14
BUDGET UNIT RANKING FORM
PURPOSE:
The purpose of the Budget Unit Ranking form is to provide a priority
ranking of all activities within a budget unit, both existing and new
requests. Ranking will only be required for funds requested above the
target budget level which has been provided by Finance. There is no
requirement to prioritize items funded within this base.
All items which fall between the target level and the total amount re-
quested must be ranked in priority order. For example, if your target
level is $1 ,000,000 and your net request for the next year is $1 ,050,000,
you should prioritize all items you would fund if you received between
$1 ,000,000 and $1 ,050,000.
New Requests and Existing Services: This form requires that all re-
quested increases be integrated into the priority ranking along with
existing resources so that comprehensive budgeting decisions can be made
and departmental priorities identified.
All activities identified as being mandated or critical should be in-
cluded in your target funding level (unless the level of service can be
adjusted) , and all mandated activities should receive a higher priority
than optional services.
Programs which, if eliminated, would require compensatory expenses in
other departments should be identified and prioritized accordingly.
Ranking Items (Definition) : The form will rank discrete items con-
sisting of either entire activities or portions of activities if the
activity can be broken into discrete segments. Each activity or portion
of activity (item) ranked on the form should consist of approximately
3 - 5% of the requested budget so that the ranking does not consist of a
large number of very small items. For example, rather than ranking one
entire activity which consisted of 20% of your requested budget, you
should attempt to break the activity into four discrete levels of
service, if possible, and rank them in order of priority. This will
allow reductions to be considered without totally eliminating an acti-
vity.
Each item in excess of the target budget level should be described and
justified on the Appropriation Request Exceeding Target Budget Level
(form 01-807-914) .
POLICIES AND PROCEDURES
$� I
I Ili Section__ Budget Manual
Subject__ Budget Unit_Ranking Form
hiDeDate 4/30/81
COLORADO — -- _ _..-----___- - Page 15
Base - Definition and Calculation: The target level amount is provided
to you by Finance on the summary computation of maximum allowable gross
appropriation request form. This amount can only be changed by Finance.
INFORMATION TO BE COMPLETED BY THE DEPARTMENT:
1 . The first step in completing the Budget Unit Ranking form is to
identify all activities or portions of activities within the budget
unit. Activities should be reviewed to identify varying levels of
services which could be provided within the activity. Your analy-
sis of alternatives completed on the Activity Analysis form will be
helpful in identifying these various levels of service.
2. Ascertain your target base level from Finance. There is no need to
provide a priority ranking of activities which are requested within
the target dollar amount.
3. Beginning with the target level and progressing in approximate
intervals of 3 • 5%, list the activities or portions of activities
which you would request in priority order. Priority number 1
should be the first item you would request above the target level ,
priority number 2 should be the next most important item, and so
on.
Continue to rank the items until you have ranked all currently
existing services and all newly requested increases up to the total
net budget requested.
4. For each priority item on the form, indicate whether you have
ranked the entire activity (100%) or a portion of the existing
activity (e.g. , 35%, 50%, 75%) and whether this item consists of a
discrete subactivity within the activity (a specialized unit within
the activity, providing the service to County departments only,
etc. )
Indicate whether this item is an existing (Ex) , new (N) , or ex-
panded (Exp) service.
5. Indicate the budgeting criteria (Mandated, No Discretion; Mandated,
Some Discretion; etc. ) for each of the items ranked.
6. Indicate the net County cost of that item and the number of full-
time equivalent positions requested.
POLICIES AND PROCEDURES
ti
l Section �udg t Manual
Subject Budget Unit_Ranking Form
hiDe COLORADO Date--- _130/81 Page 16
-
Identify a line-item breakdown of the costs of each ranked item
since it will be necessary to put a line-item budget of those items
which will be included in the program on the Appropriation Request
Exceeding Target Budget Level form.
7. Cummulative Calculations:
Beginning with the dollar figure which equals your target amount,
indicate the cummulative net cost and cummulative full-time equi-
valent positions being requested at each level of priority ranking.
Indicate the cummulative percentage of the budget being requested
at each priority level .
8. Description of Priorities: On the Appropriation Request Exceeding
Target Budget Level (form 01-807-914) list the line item amount
making up the total , and describe and justify the request including
the consequences of not receiving the funding for that item.
Be sure to reference the budgeting criteria (i .e. , Mandated,
Critical , etc. ) which you feel justifies funding of the item.
9. Agencies or offices with more than one budget unit under the ad-
ministrative control of an elected official or department head
should integrate all individual budget units on an Agency priority
sheet. In these cases an individual budget unit can exceed the
target budget if overall the Agency is within the target amount.
POLICIES AND PROCEDURES
Section_____ Budget Manual --
WIiDcSubject __Budget Unit Ranking Form --
COLORADO Date 4- _../30/81 _ _-- Page 17
BUDGET UNIT RANKING Oi-807-904
FISCAL YEAR -
AGENCY/DEPT, NAME:
BUDGET UNIT NO, & TITLE: —_.--_.-- _____� TARGET BUDGET LEVEL: $
CUMMULATIVE
(t of Total) Type of** Requested % of Current
Priority Activity/Sub-Activity (Activity) Criteria' Rust Positions Net Cost Positions Net Budaet
BASE —A.--------_—�..�� <
- I-
1.3.4.
5.
6.
7.
B.
9. - !
10.
11.
12.
13.
14.
Total
*M = Mandated, No Discretion C = Criticai **N = New
Requested:
MD - Mandated, Some Discretion O a Other Ex = Existing
CE - Cost Effective Exp . Expanded
POLICIES AND PROCEDURES
/
, • Section Budget Manual _ 4
O Subject__ Appropriation Request Exceeding Target Budget Level
Date
te� _._•-- ' 81 _ __. Page 18
01-807-914
APPROPRIATION REQUEST EXCEEDING
TARGET BUDGET LEVEL
DEPARTMENT:,
This request will be considor,J individually as a separate item. This form is
to be completed for all appropri:irivn request:; that exceed the adjusted gross
appropriation limit, and which .411' justified on a cost-effective basis. All
critical or mandatrd nrogranls xhnul.l bo included in the adjusted gross appro-
priation limit.
FINANCIAL SUMMARY:
Appropriation Requr::t $
Less Revenue
Not. County rose $
Dud geterl Position!: (r'TE':r)
LINE ITEM.ANQS1N_IS IAKI1i-G..�IP_.AP1'-RQP1WjIQN REC4UESI:
SUMMARY NARRATIVE DESCR.L!_'-I1QN_ AND_.JUSTIFICLUDIL:
each additional program request will r.•qu i rr• r hat you reproduce this format in
additional pages.
(Next page is number 20)
POLICIES AND PROCEDURES
41114
rSection Budget Manual
WI`lie Subject___ _ Weld County Personnel Department Projected Expenses
COLORADO Date 4/30/81 —_ Page— 34
WELD COUNTY PERSONNEL DEPARTMENT PROJECTED EXPENSES
PURPOSE:
This form details each budget unit' s staffing and fringe benefit pro-
jected expenses required to fund the staffing request. The projected
personnel cost, at the request stage, will include current authorized
positions and their current cost. Increased salary expenses for 1982
will not be included in the request stage. A salary contingency amount
will be included in the budget in a lump sum amount without it being
spread to the various budget units. The purpose is to present to the
Board the current staffing pattern without the distortion of salary
increases to analyze the staffing level . After the Board has approved a
salary increase amount, the salaries will be updated to the 1982 level ,
and the appropriations placed into the various budget units .
INFORMATION TO BE COMPLETED BY THE DEPARTMENT
If positions are deleted, they should be lined out on the projected
personnel expense form. If new positions are requested, they should be
written in at the bottom with a salary amount for each position entered
that has been provided by the Personnel Department. Once the adjust-
ments are made, a new total column should be ascertained for the 1982
salaries , retirement, FICA, and insurance. These total amounts should
then be placed on the budget analysis report under requested amounts.
As the Board approves the positions, the Manning Document will be up-
dated and a copy provided to each department with an update of salaries
with the salary increase. Any new positions requested should be re-
quested in accordance with Section 12.1 - 12.4 of the Personnel Manual
which states:
12.1 Annually at the Budget Hearings the Board of County Commissioners
shall determine the number of positions, by skill , authorized for
each department within the County. The Personnel Department will
produce the authorized manning document as established by the Board
and distribute to all County departments. These positions will be
the only authorized positions that will be filled by Personnel .
12.2 Additions or deletions to the manning document will be authorized
by approval of the Board of Commissioners only. If a department
wishes to have authorized additional manning positions, they will
follow the following steps:
•
POLICIES AND PROCEDURES
I tNet Section Budget Manual
Illik Subject Request for Equipment Purchase or Major Rental
COLORADO Date 4/30/81_ Page 49
REQUEST FOR EQUIPMENT PURCHASE OR MAJOR RENTAL
PURPOSE:
This form provides a detailed listing of the equipment requested.
INFORMATION TO BE COMPLETED BY THE DEPARTMENT
1 . Heading: Provide the department name, number, fiscal year, contact
person, phone number, and item to be purchased or rented.
2. Form of Acquisition: Check (✓) appropriate category.
3. Number of Units Requested: indicate total units to be rented or
purchased.
4. Cost: Provide cost data requested.
5. Purpose of Expenditure: Check (✓) the appropriate reason(s) for
this expenditure, and explain in Form B, Item 6.
6. Number of Similar Items in Inventory: Indicate the number of
similar equipment items in the inventory of the requesting de-
partment.
7. Estimated Use of Requested Item(s) : Indicate the number of weeks
per year the item is expected to be used and the approximate months
of the year if seasonal , and estimate the average usage (in days
per week and in hours per day) for the specified period. Also show
estimated useful life of the item based on planned usage.
8. Replaced Items : Provide the information indicated for any muni-
cipally owned or rented item(s) that will be replaced by the re-
quest item(s) . If there are no items replaced, enter N/A.
9. Recommended Disposition of Replaced Item(s): Self-explanatory.
10. Justification: Include a brief statement as to the condition of
old items and reasons it will no longer economically perform the
required function. All additional items should be fully explained
and justified in terms of greater efficiency and/or dollar savings
over current methods of operation.
POLICIES AND PROCEDURES
a ill 1-4w
PI • NetSection Budget Manual _
Subject Request for Equipment Purchase or Major Rental
Date
ate 4/30/81 Page 50
01-807-907
REQUEST FOR EOUIPIENI
PURCHASE QR f1AJOR RENTAL
1. Department and Activity Date Prepared
Contact Person Phone Number
Equipment Item
2. Form of Acquisition (Check appropriate) 4. Cosr.�
Per Unit Total
Purchase - Rental Purchase price
or annual rental S $
3. Number of Units Requested Pius. Installation
or other costs S t
Less: Trade-in or
—-- ---- other discount $ S
5. Purpose of Expenditure Not purchase cost
(Check appropriate) or Annual rental $ $
( ) Scheduled replacement _...._�._.
( ) Present equipment obsolete
( I Replace worn-Drat equipment 6. Number of Similar Items in Inventory
( ) Reduce personnel time
) Expanded service
( ) New operation 7. l- ;t im.itod Use of Requested Item(s)
( ) Increased safety
( ) improve procedures, rccnrri:;, ere. W'eka per year. -- Approximate
months (if seasonal)
Per the weeks used, estimate
Average days per week
Average hours per day used
Estimated useful liie in years
8. Replaced Item(s) -_---_-_�-•�-_—�--.--^-
Item Make Ago -_ ____ Prior Year's
M.i nt-, Cost Breakdowns Rental Cost
1.
2.
3.
4.
5.
9. Recommended Disposition of Replaced Item(s)
Possible use by other agencies
Trade-in
Sale
10. Justification Narrative:
POLICIES AND PROCEDURES
Section Budget Manual
Subject Example (Budget Unit Ranking)
COLORADO Date 4130/81 _ Page 58
BUDGET UNIT RANKING 01-807-904
FISCAL YEAR 198
AGENCY/DEPT, NAME: District Attorney
BUDGET UNIT NO. & TITLE: 01-826 District Attorney TARGET BUDGET LEVEL: $ 414,248
CUMULATIVE
(% of Total) Type of* Requested % of Current
Priority Activity/Sub-Activity (Activity) Criteria* Request Positions Not Cost Positrons Net budget ,
DA.sF. 414,248 2I
1. Consumer Division 100% MD Ex 2 25,026 2 5%
2. Welfare Fraud Division 100% MD Ex 1 21,379 1 4%
Juvenile Division/ -
3• Comm. Counselor II 66% C Ex 2 55,879 2 l�
5.
6.
7.
A.
9.
10.
11.
12.
13.
14.
•M = Mandated, No Discretion C = Critical ""N = New Total
MD = Mandated, Some Discretion O . Other Ex = Existing Requested: 516,532 L 26 99%
CE - Cost Effective Exp - Expanded
POLICIES AND PROCEDURES
Section _Budget Manual
Subject Example (Appropriation Request Exceeding Target Budget)
Date 4/30/81 Page 59
COLORADO --- -.—.-- `�
•
oz-ao2-914
APPROPRIATION PEQUEST EXCEEDING
TARGET BUDGET LEVEL
DPPAPTMKNT. Sherri!
This request will he connidercd individually .r., a separate item. This form is
to be completed for all .appropriation renueura that exceed the adjusted gross
appropriation limit, and which .ere Iu::l flied a cost-effective basis. All
critical or mandated programs should be• InclurL•d in the adruatcd gross appro-
priation limit.
FINANc1ALaunM Ri:
Appr'opriatien Request $ 23,860
Tess Revenue 410
Net County Cost $ 23,430
Budgeted Positrons (FTE's)
CLUE—LTEM AMOUNI5.JiAK1hS_UP APPROPRIATION REQUEST:
601 - Salaries $ 19,824
6/5 - Retiremen! 1,190
613 - PICA 1,318
616 - Insurance 728
661 - Office supplies 800
$ 23,860
SUMtjARY_NARRATIYE DESCRIPIJON AND ,JUS.TIFICATION:
The crime prevention pr.uram included. ono ',worn In provide materials
and education to the public ecncerninq crime prevention feciuiiques. It is
estimated that insurance copanien in 'lid ar,a will !her a portion of the materials
cost ($430) since the pregrrril could sulcc.mti ally redurr mime and the cost of
crime in Weld County. .Studien .rll.tched .show the lath ' It;: of crime reduction from
a similar program in Tinbur'ktwo, M.adon.r.
Each additional ideor.m; request will require that you reproduce this format in
additional pages.
POLICIES AND PROCEDURES
1qPiti Section Budget ManualE
TSubject Example_(Budget Account Worksheet)
ell
-- ---
COLORADO Date 4/30/81 — — - Page_ 64
01-807-910
BUDgET ACCOUNT WORKSHEET
ACCOUNT: Miscellaneous Number: 710
EXPENDITURE PATTERN
Fiscal Year Allowed Expended
Prior Year 2,750 Actual $ ?,215.50
Current Year 17,354 Estimated* 17,904.00
•e$ 8,518.05 as of 7/16/81 )
SUBAccQ LDETAII_ Next Year
Current Year
Allowed _Rer.st Recommend Approved
Total 17, 3'0 f'l,h0! s.
I. ni 11 Box 150 •{50
2. New:vapors PericxlJcalr:
3. NCO Durk l,200 1,320
4_ CCT Dues 1',,19'! 17,378
5. Public Lands -a- 595
Dfl U TAT IQN AND.sJU$TIFICAT(0I._EQgRE0UESTA.
1981.-Allowed 19!81 Rxpended 1982 Request
Dill Box 2'+0 300 350
NaCt Dues 1,200 1,200 1,320
CCI Duos /5,799 15,799 17,378
Public lands -0- -0- 595
Harry Bowes, Director of Cel, informed me' rh.,t re)'u etucs for 1982 would not be
formalized until the Northeast hi.t r in meeting .,f August 17 6 18. He estimated
a 10% increase in the due:: and this i,: what w.e: used. We 4Jso estimated a 10%
increase in the NaCO dues. The Public l.rrxh: Program fee is based on 1% of the
assessment received by the County. A:: .rrrr• )nerrru,•nt in 1981 was $5,'x50.00, our
fee for 1982 will he $595.00.
Pr.•r.irnd Aye rik
P O L I C I E S AND D PROCEDURES
O C E D U R E S
4i//1,-.,,j Section_ _ Budget P1a�tual
NIBC Subject jyample (Travel Request Summary)
COLORADO Date— __ 4/30/81___ _ ._ Page 66
01-807-908
COUNTY OE wl;Lp
1RAVEL REQUEST SUMMARY
F>>col Year —. �d___—
Budget Unit Title 3 No. _Trapspor•tati�__ _7O3__..
- ---------------Dis-ei5-T-i-&-ig ....... ._.. . — Pagel-._—..of__2._ Pages
DESCRIPTION DF TRIP "' •--••-- •--iX
'— --- _.._ -._ _•••-.—.•PERS0HS ATTENDING EXPENSES _ AMDUNT —_
No. No.of T+ef•of P•reon. No.el No.o! —"'•
OIlicisf Nome of Meerine Deabnorl on 9 P Pero. LN�i h„e tell
Tr
APPrv.ad
Cloys Teeing Tr. Requ•ued
'�~ _ 9' 0 Meele OY Amow+r Amornr
I. COAC New Deputy Denver 2 Deputy DA 3
0 6 car I90.80 Training
_ _y — -
2. COAC Training l Deputy, Investigators �- —.R
Spring Vail j
+J 3 6 legal assistants 8 3 9 car 744.00
3. COAC Training Deputies, investigators
Fall Colo. Springs 3 6 legal assistants 8
_ .._ .. __.___--•-_ J 9 car 744.00
4. Colo. Juvenile I s __ -- —.. ..... _
Council Colo. Springs 3 .Tuvcnile staff 2 3 I9 car 282.00
5. National Council
i
of Juveniles Denver 3 luvr_•tlilc staff 7 _._ 3 9 _ �- 270_ -- I
---1--- . t a car .00
District Attorney or
6. NOAA San Diego 3 Assistant DA 1 3
_ 9 air 750.0,?
I"
POLICIES AND PROCEDURES
if
.+ ' Section _ Budget _Manual
Subject___ Example _IRequest for Equipment Purchase or Major Rental )
imakCOLORADO Date 4/30/81 -- Page 59
01-807-907
REQUEST FOR EQUIPMENT
PURCHASE OR I1AJQR._RENIAI.
1. Department and ActivityClork 6 Rea•r.reie•r-Rte rriinq Date Prepared 7/32/81
Contact Person Mary Ann Feuerst.ein Phone Number X 318
Equipment Item 0M Srlerctrie: Typewriter
2. Form of Acquisition (Check appropriate) 4. Cost
Per Unit Total
X Purchase _ Rental Purchase price
or annual rental $ 870 $ 1,740
Plus: installation
3. Number of Units Requested or other costs $ S
2 Less: Trade-in or
other discount $ $
5. Purpose of Expenditure Net purchase cost
(Check appropriate) or :rtenual rental $ $ 1,740
( ) Scheduled replacement
( ) Present equipment obsolete
(,id Replace worn-out equipmentn. Nutter of Similar Items in Inventory
( 1 Reduce personnel time 11
( ) Expanded service _-_..._._.__.__ •--•--
( ) New operation 7. Estimated Use of Requested Items)
( ) Increased safety
( ) Improve' procedures, r.'cort'e, et.:. 'e�_w'trks per year -- Approximate
months (if seasonal)
Per the weeks used, estimate
5 Average days per week
R Average hours per day used
Estimated useful life in years 5
8. Replaced Items) N/A
Prior Year's
Item Pak:,
Maint. Cost Breakdowns Rental Cost
1. Typewriter Mr-117594 REM le,h4 4(.'.p in 4 at ((lore:p..ir.,hle)
2. Typewriter .MR-808967 REM ter/1 f08.n(' Worn out
3.
4.
5.
9. Recommended Disposition cf Replaced Item(n)
X Possible use bl oth•'r agencies OW .,lx,ve•)
Trade-in
X Salo (Ml .,hove)
10. Justification Narrative: n(pe twwwr•it.•r i:: .epprnximo►rlq I', gears old and is
worn out. .Service call:: on M2 .err• ANIf,. Ir.•qu.•ref and tO., e•xpen::ive to justify
continually repairine, these worn out nnu:hi,t.•r..
This is the, ler'ginnieq of ., xelhrelul.al ►•ey,l.nvvn.'lit pro()rem.
POLICIES AND PROCEDURES
I 'j Section Budget Manual
Subject Chart of Accounts _ __
E _Date ---4130/81 — — Page 71
NOTE: ANY AMENDMENTS MADE TO THIS CHART OF ACCOUNTS MUST BE APPROVED BY
THE COMPTROLLER.
PERSONAL SERVICES: Includes expenses for salaries , wages and related
employee benefits provided for all persons employed by the govern-
mental unit. Employee benefits include employer contributions to a
retirement system, insurance, sick leave, termination pay, and
similar benefits.
601- Salaries, Administration
602- Salaries, Staff
603- Salaries , Maintenance
604- Salaries, Election Judges
613- FICA
614- PERA
615- Retirement
616- Health & Life Insurance
617- Workers' Compensation Insurance
618- Disability Insurance
619- Unemployment Insurance
CONTRACT SERVICES: ONLY expenditures for which a contract has been
approved in writing by the Weld County Board of Commissioners.
621- Contract Services
POLICIES AND PROCEDURES
j\ $11
Section Budget Manual
Subject Chart of Accounts
Date ate-- 4/30/81 --- -- -- --- Page 72
SUPPLIES: Articles and commodities which are consumed or materially
altered when used. The following are principal types of supplies .
661- Office Supplies : Office stationery, forms , and small items of
equipment.
662- Operating Supplies : Agricultural , chemicals, drugs , medicines,
and laboratory supplies , feed for animals , food for human con-
sumption, fuel , oil and lubricants , household and institu-
tional supplies, and clothing.
663- Repair & Maintenance Supplies : Building materials and supplies ,
structural steel , iron and related metals, plumbing supplies ,
electrical supplies, and other repair and maintenance supplies.
OTHER SERVICES AND CHARGES: Expenses for services other than personal
services which are required by the governmental unit in the adminis-
tration of its assigned function or which are legally or morally
obligatory on the governmental unit or by private business organi-
zations. The following are principal types of services and charges
which should be classified under this object classification.
701- Professional Services : Accounting and auditing services,
management consulting services, engineering and architectural
services, special legal services, medical , dental , hospital
services , other professional services, and grants-in-aid to
outside agencies.
702- Communications: Telephone, telegraph , and postage.
703- Transportation: Travel expenses, messenger service, and
mileage claims.
704- Advertising: Legal publication costs .
705- Printing & Binding: Printing and binding costs done by out-
side printing company.
706- Insurance: All insurance other than that related to personal
services.
POLICIES AND PROCEDURES
it
1
r ifei Section _guhOPt Manual._
Subject Chart of Arrrnmtc ___-_—
COLORADO Date 4�3f1/SL___--- -_-- -_---_-- Page 73
707- Utility: Gas , electricity, water and waste disposal services .
708- Repair & Maintenance Services : Buildings, structures , im-
provements and equipment.
709- Rentals : Land, buildings , machinery, and equipment.
710- Miscellaneous : Court costs and investigations , judgements and
damages, dues and subscriptions, memberships , information and
credit services, laundry and other sanitation services, and
all other charges not otherwise classified.
711- Data Processing Charges : I .S. - Computer charges
712- Equipment Rent: I.S. - Motor Pool Equipment charges .
713- Repair & Maintenance : I.S. - Motor Pool charges.
714- Printing Charges : I.S. - Printing charges.
715- Suppli Charges : I.S. - Supply charges.
CAPITAL OUTLAYS: Outlays which benefit the current and future fiscal
periods.
810- Building Acquisitions: All costs incurred in constructing
buildings, including legal , engineering and architectural
fees, etc.
820- Building Improvements : All costs incurred in making significant
improvements to buildings which increases its useful life or
value.
830- Land: All costs incurred in the acquisition of land including
legal and closing costs.
840- Land Improvements: All costs of improvements to real estate,
such as landscaping, etc.
850- Equipment: All costs incurred in purchasing machinery, equip-
ment, vehicles, furniture, etc. having a useful life of over
three years and cost exceeds $100.
P-_O_L I C I E S AND _ PROCEDURES
' Sit 1s1 Section Budget Manual
_ _______________ ____ _
' Subject Chart of Accounts
COLORADO Date 4/30/81 Page 74
-
860- Construction in Progress : All costs of progress billings for
construction projects not yet completed.
DEBT SERVICE: Outlays in the form of debt principal payments , periodic
payments and related service charges for benefits received in part
in prior fiscal periods as well as in current and future fiscal
periods .
881- Principal Payments: Payments made on debt principal only.
882- Interest Expense: Cost incurred to borrow money or obtain
outside financing of County property.
TRANSFERS: Intergovernmental transfers within funds or between funds.
895- Transfers to other funds : Transfers from one fund to another.
898- Contra Expense: Used to credit departmental budgets for
services performed for other departments or funds .
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