HomeMy WebLinkAbout20073857.tiff CHAPTER 5
Revenue and Finance
ARTICLE I
General and Special Funds
Sec. 5-1-10. Custody and management of funds.
Moneys in the funds described in this Chapter shall be in the custody of and managed by
the County Treasurer. The County Treasurer shall maintain accounting records and
account for all of said moneys as provided by law. Moneys in the funds of the County
shall be invested or deposited by the County Treasurer in accordance with the provisions
of law. All income from the assets of any fund shall become a part of the general fund,
unless otherwise specified by state statute or by resolution of the Board of County
Commissioners. from which derived and shall be used for the purpose for which such
e Except as otherwise provided in this Article, by other
ordinances or laws or by this Code, the Board of County Commissioners may transfer out
of any fund any amount at any time to be used for such purpose as the Board of County
Commissioners may direct.
Sec. 5-1-50. Proprietary funds.
Proprietary funds are used only for those purposes allowed by law and are described as
follows:
D. Health Insurance Fund: This fund accounts for the self-insured dental and
vision plans offered to County employees, and partially self-insured health insurance
plan.
E. Weld County Finance Corporation Fund: This fund accounts for the
lease/purchase of County facilities. The only active lease is for the Human Services
Building As of August 1, 2007, there were no active leases.
F. Ambulance Paramedic Fund: This fund accounts for all the rescue unit fees and
costs associated with the operation of a County-wide ambulance service for the citizens
of the County.
Sec. 5-2-60. Process for assigning annual allocation received for private activity
bonds.
The following process for assigning the annual allocation received for private activity
bonds provided by the State of Colorado Division of Housing was approved by the Board
of County Commissioners by resolution number 2000-0130 on January 17, 2000:
A. Any applicant wanting an allocation shall submit to the Director of
Administrative Services, an application for allocation of private activity bond for the
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2007-3857
balance of state allocation provided by the State of Colorado Division of Housing no later
than January 2nd of each year.
B. If no applications are received by January 2nd of each year, qualified
applications for allocation will be considered on a first-come, first-served basis until the
allocation is totally committed.
C. The applications will be reviewed by the Board of County Commissioners
based upon the same criteria used by the State Bond Allocation Committee.
D. After review of all applications, the Board of County Commissioners shall
make the allocations as they see fit in accordance with the criteria of the State Bond
Allocation Committee and what the Board of County Commissioners believes to be in the
best interest of the economic development of Weld County.
E. The decision of the Board of County Commissioners shall be final and not
appealable.
F. A resolution shall be adopted by the Board of County Commissioners
specifying the allocation amounts, projects, and assignments of the allocation once the
decision has been made regarding the allocation.
ARTICLE III
Solid Waste Management Surcharge
Sec. 5-3-20. Surcharge fee established.
There is, hereby established a surcharge in the amount of ten percent(10%) to be added
to all disposal fees received by any operator operating a solid waste disposal site and
facility or transfer station within the County, including areas within corporate limits of
municipalities. Solid waste disposal site and facility shall mean any facility which is
required, pursuant to applicable provisions of state law, to obtain a certificate of
designation from the Board of County Commissioners or approval by a city,county or
town (collectively known as municipalities) prior to its operation.
ARTICLE IV
Purchasing Policy
Sec. 5-4-10. Statement of policy.
B. Section 29-1-113, C.R.S.,provides that during the fiscal year,no officer,department,
board,commission or other spending agency shall expend or contract to expend any money, incur
any liability or enter into any contract which,by its terms, involves the expenditure of money for
any of the purposes for which provision is made in the appropriation ordinance in excess of the
amount appropriated in said ordinance for such officer,department,board,commission, other
spending agency or purpose for such fiscal year. Any contract, verbal or written,made in
violation of this Section shall be void as to the local government, and no moneys belonging
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thereto shall be paid thereon. Section 3-8(4)(m)of the Home Rule Charter provides that all
contracts must be approved and executed by the Board of County Commissioners.The Chair of
the Board shall sign all contracts,unless otherwise delegated.
F. The Home Rule Charter provides that Central Purchasing shall: Establish,
maintain, and operate the Central Purchasing Office for the county. Responsibilities of
the Purchasing Office shall include the receipt of quotes and the purchase, storage and
distribution of supplies, materials, property, equipment and inventory pursuant to policies
and procedures established by the Board and in accordance with this Charter and the laws
of the state. The policy of the Department of Purchasing in the discharge of these duties
will include, with the assistance of other departments and agencies, the establishment of
reliable and reputable sources of supply, the fostering of competition and good
procurement practices consistent with timely accomplishment of its goals. All
negotiations will be conducted on the highest level of business ethics. All contact with
existing or potential suppliers after submission of a purchase requisition are to be made
by or with the knowledge and approval of the Department of Purchasing. While
establishing and maintaining satisfactory supplier relationships, the acceptance or
solicitation of entertainment, loans, gifts or special considerations by any County
personnel will not be permitted.
I. It shall be deemed a violation of this Article for any County personnel to:
2. Knowingly exaggerate requirements for the purpose of temporarily
enjoying receiving a better price.
Sec. 5-4-40. Formal bids.
B. At the discretion of the Director of General Administrative Services, formal
bids may be advertised in the official county newspaper, except as statutorily required,
and may be advertised in other publications. Such advertisement shall include, but not be
limited to the following:
Sec. 5-4-50. Quotations and informal bids.
C. In all cases, the procedure used to obtain prices shall be calculated to achieve
maximum economy for the County. Informal purchases may include any of the
following:
5. Sole source items if emergency conditions exist or if such requirement
is obtainable, for practical purposes, from only one (1) source, as determined by
the Director of Administrative Services.
6. Items under two five hundred dollars ($2500.00)may be acquired from
a vendor without quotes by the Department of Purchasing in order to expedite the
procurement of small purchases for departments and save the purchasing
department personnel time for larger, more complicated buying.
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E. In the event items do not meet specifications required by the bid document, the
Department of Purchasing may reject the bid or, at its discretion, ask for additional
documentation from the vendor regarding evidence of why the alternate will satisfy the
need. If documentation justifies, the County may invite the vendor to provide a
demonstration. Based upon data and/or demonstration, the Department of Purchasing
may accept an alternative bid with the approval of the Director of General Administrative
Services.
Sec. 5-4-70. Payments to vendors.
A. All bills paid by the County are paid through the Banner Accounting System
and fall into one of the following categories:
1. Direct pay and P-Card under two hundred dollar purchase order —
payment without system-generated purchase order. Expenditures in this category
do not require a requisition. A list of such expenditures appears in Section 5-4-80,
below. To obtain an under two hundred dollar purchase order, the department
should contact the Department of Purchasing, then process payment through the
Banner Accounting System as a direct pay.
Sec. 5-4-80. Expenditures not requiring requisitions.
It has been determined that it is not in the best interests of the County to require
requisitions on all purchases of goods or services. Following is a list of the expenses
which will be processed for payment in the Department of Accounting without a
requisition and purchase order:
X. Equipment rental. The Director of Cenral Administrative Services may
approve rentals of short-term duration not to exceed thirty (30) days or ten thousand
dollars ($10,000.00).
Sec. 5-4-120. General information.
G. In the event no bids are received for an item, the Director of General
Administrative Services is authorized to negotiate a purchase on behalf of the County.
The final negotiated purchase must be approved by the Board of County Commissioners.
Sec. 5-4-130. Questioned purchase requisitions.
The Director of General Administrative Services has the right and the duty to question
any item on a requisition that may be unnecessary and/or unreasonable. The Director of
General Administrative Services does not, however, assume the authority to refuse to
authorize the purchase of the item requisitioned. In the event of a questioned requisition,
the matter will be brought to the attention of the Board of County Commissioners, which,
in its capacity, will make the final administrative determination concerning the purchase.
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Sec. 5-4-160. Disposal of surplus property.
C. Estimated sales in amounts or estimated amounts of ten thousand dollars
($10,000.00) or more shall be formally advertised, sealed bids shall be taken, and the bids
received shall be submitted to the Board of County Commissioners for award. Sale by
public auction may be used in lieu of sealed bids. When public auction is used, the
Comptroller Controller and department representatives may establish a minimum gross
amount prior to the auction. Sealed bids or public auction shall be used to the maximum
extent possible; however, estimated sales in amounts of less than ten thousand dollars
($10,000.00) shall be made by informal procedures calculated to achieve maximum
benefit to the County. Revenue received from said sales shall revert to the General Fund,
except as follows:
D. Transfer of supplies, materials and equipment between departments shall result
in a debit and credit to the accounts of the departments involved, provided that the
departments are within the same fund. The value of the items transferred shall be
established by the Comptroller Controller to the mutual satisfaction of the department
heads involved. An inventory transfer slip shall be filled out, signed by both department
heads and forwarded immediately to the Department of Accounting.
F. No supplies, materials or equipment shall be sold or otherwise disposed of
without prior approval of the Board of County Commissioners and/or the Comptroller
Controller.
H. In the event no bids are received for the sale of surplus property, the Director
of Central Administrative Services may negotiate a sale. Final negotiated sale must be
approved by the Board of County Commissioners.
Sec. 5-4-170. Notice of emergency purchase.
A. Only the Department of Public Works, Sheriffs Office of Emergency
Management, Department of Ambulance Paramedic Services and Department of
Buildings and Grounds are authorized to make purchases outside regular business hours,
and then only when failure to do so would result in cessation of vital services.
EMERGENCY PURCHASES MUST BE JUSTIFIED TO AND ASSIGNED AN
EMERGENCY PURCHASE ORDER NUMBER BY THE DEPARTMENT OF
PURCHASING. PURCHASES NOT TRULY AN EMERGENCY, OR ABUSE OF
EMERGENCY PURCHASE BY THE ABOVE DEPARTMENTS, WILL BE
CONSIDERED ILLEGAL PURCHASES AS SPECIFIED IN SUBSECTION 5-4-10 I.5
OF THIS ARTICLE.
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Sec. 5-4-180. Purchasing Card (P-Card) Program.
B. General guidelines.
1. Card issuance. Each P-Card holder will be required to complete a P-
Card holder agreement. By signing the agreement, the P-Card holder has agreed
to adhere to the guidelines established in this Section. A sample of the cardholder
agreement is available in the Accounting Department.
c. Upon receipt of the P-Card, the P-Card holder must activate the
account by calling the toll-free number printed on the card. For
verification purposes, the P-Card holder will be asked to provide their
unique identification number the last five (5) digits of his or her Social
Security Number.
3. Card usage. The P-Card can be used at any merchant that accepts Visa,
except as the County otherwise directs. It may be used for in-store purchases, as
well as phone, fax or mail orders. There is no special terminal or equipment
needed by the merchant to process a P-Card transaction.
b. For phone, fax and mail orders, the merchant should send a
receipt/packing list only. The receipt/packing list should indicate "paid by
credit card," with the P-Card holder's name listed in the "ship to" field.
The receipt/packing list should be sent to the Accounting Department
needs to be turned in with all other receipts for the month to the approver.
4. Limitations and restrictions. Supervisors have assigned a credit limit to
each P-Card holder's card.
a. There may also be is a single transaction limit placed on each P-
card, which means the P-card will be declined if any attempt is made to
purchase more than the single transaction limit amount. Purchases should
not be split to avoid the single transaction limit. An increase of the single
transaction limit must be approved by the supervisor.
b. Every P-Card holder has a total monthly dollar limit assigned to
his or her account. Limitations will vary by P-Card holder; therefore, the
limit should be discussed with a P-Card holder's supervisor. An increase in
the monthly limit must be approved by the supervisor.
c. The P-Card Program also allows for merchant category
blocking. If a particular merchant category is blocked (e.g., jewelry
stores), and an attempt is made to use a P-card at said merchant, the
purchase will be declined. The County has made an effort to ensure that
the vendors and suppliers used during the normal course of business are
not restricted. If a P-card is refused at a merchant which is believed to be
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appropriate, contact the Wells Fargo Bank Purchasing Card Customer
Service at 1 800 932 0036 to determine the reason for refusal program
administrator in the Accounting Department.
NOTE: All requests for changes in limitations and restrictions must be made through the
P-Card Administrator. Wells Fargo Bank will change existing P Card holder restrictions
only after a written request is received from the P Card Administrator.
5. Lost or stolen cards. Each P-Card holder is responsible for the security
of his or her P-card and any purchases made on the account. Any lost or stolen P-
card must be reported IMMEDIATELY to Wells Fargo Bank Customer Service at
1-800-932-0036.
b. As with a personal charge card, the P-Card holder will no longer
be able to use the account number after notifying the bank of a lost or
stolen card. A new card will be issued within forty eight (18) hours of
notice to Wells Fargo Bank once the P-Card administrator is notified with
delivery within ten (10)days.
D. Unauthorized purchases and vendors. The P-Card should not be used for the
following items:
2. Any single transaction exceeding €1ve fifteen hundred dollars
($1,500.00).
E. Reconcilement and payment. Unlike personal credit cards, the P-Card Program
is handled as a County liability. The P-Card holder's personal credit history has not been
taken into account when a P-card has been issued.
2. It is the responsibility of the P-Card holder, immediately upon receipt of
an e-mail from the P-Card Expense Reporting system, to sign on and reconcile the
statement on-line.
a. A check mark should be placed in each "Receipt Attached" box
to indicate the P-Card holder is submitting a receipt for each purchase, and
to verify that all expense coding is correct and enter the description of
purchase.
ARTICLE V
Accounting Policy
Sec. 5-5-120. Inventories.
A. Inventories of governmental funds, which consist of expendable materials held
for consumption, are stated at cost determined by the weighted average cost. These funds
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follow the consumption method of accounting whereby expenditures are recorded at the
time the inventory items are used.
Sec. 5-5-150. Sick leave and vacation pay.
B. Unused vacation time is forfeited once the employee exceeds two (2) years'
320 hours accrual. Upon termination or retirement, employees are paid for their accrued
vacation.
Sec. 5-5-180. Nonfederal in-kind contributions.
Volunteers assist the various federally funded programs of the Human Resources Fund(a
special revenue fund) in providing transportation and various other program functions.
The volunteer labor is recognized as a contributed revenue at rates based upon the market
rate of service provided. Volunteer mileage is recorded at thirty and one half cents
($0.305)a per mile rate established pursuant to Internal Revenue Service regulations.
Donated food, clothing and other goods are recognized as contributed revenue at its fair
market value. Included as a separate program are the offsetting in-kind expenditures.
Sec. 5-5-190. Personal expense claim form.
C. All personal expense claim forms must be submitted within ninety(90) days
of the date the expenses are incurred.
Sec. 5-5-200. Warrant release.
The Department of Accounting processes daily warrants twice per week for
Commissioner approval at regular Board meetings on Monday and Wednesday of each
week. Warrants are distributed to departments and or mailed after Board approval.
Sec. 5-5-220. Petty cash funds.
B. When a petty cash fund is established, a primary custodian and one(1) or two
(2) deputies will be appointed to handle the fund.
kept on file in the Department of Accounting office. The primary custodian is responsible
for secure storage of funds.
D. Each petty cash fund will be audited by the Department of Accounting
periodically and at year-end to ensure compliance and internal control. If noncompliance
is discovered, the Comptroller Controller will make recommendations to rectify the
situation. In addition, the Director of Finance and Administration will periodically review
petty cash funds as to their justification for being, and act on any requests for new or
increased petty cash funds, making recommendations for retention, establishment,
enlargement or denial to the Board of County Commissioners.
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Sec. 5-5-230. Change funds.
B. When a change fund is established, a primary custodian and one (1) or two (2)
deputies will be appointed to handle the fund. The names of these custodians will be kept
on file in the Department of Accounting office. The primary custodian is responsible for
secure storage of funds.
C. Each change fund will be audited by the Department of Accounting
periodically and at year-end to insure compliance and internal control. If noncompliance
is discovered, the Comptroller Controller will make recommendations to rectify the
situation. In addition, the Director of Finance and Administration will periodically review
change funds as to their justification for being, and act on any requests for new or
increased change funds, making recommendations for retention, establishment,
enlargement or denial to the Board of County Commissioners.
Sec. 5-5-240. Revolving fund.
A. Disbursements from the revolving fund include emergency expenditures
requiring immediate payment, as well as travel and expense advances of one hundred
dollars ($100.00) or more.
ARTICLE VI
Fixed Assets
Sec. 5-6-40. Moving of equipment.
C. Annually, an inventory of all fixed assets will be conducted and the results filed with
the Comptroller Controller per Section 29-1-506, C.R.S.
ARTICLE VII
Permits and Fees
Sec. 5-7-30. Refund policy.
There is no refund of County fees once paid, except as provided pursuant to the
International Building Code. Any deposit to be refunded under one dollar($1.00) will not
be refunded unless the party requests the refund in person, and then a petty cash payment
will be made to avoid postage and handling charges in excess of the refund amount.
APPENDIX 5-A
COMMERCIAL RENTAL SCHEDULE
SOUTHWEST WELD COUNTY SERVICES CENTER
$30.00 per hour
A damage and cleaning fee of fifty dollars ($50.00) will be applied to the rental charges if
everything is left in a satisfactory condition.
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A County employee responsible for the building must be present during events.
Any County labor provided beyond routine service will be charged on a cost-recovery
basis determined by the Director of Central Administrative Services.
APPENDIX 5-D
WELD COUNTY GOVERNMENT FEES
Service Provided Fee Established
1. For the copying of public documents where the fee for $4.25 per copy, or actual cost
such copying is not otherwise specified by statute
2. For the copying of public documents via laser jet printer, if $0.50 25 per page, or actual cost
feasible, and where the fee for such copying is not otherwise
specified by statute
8. District Attorney Fee Schedule (Mailing fees may be added):
Copies of Current Discovery:
Retrieval fee (one-time charge) $ 2.00
Document (per page) $ .25, or actual cost
Colored copies (per page) $ 1.00
11. Copy of paramedic trip sheet medical records $11.00 for first ten(or fewer)pages and $
0.25 per page, or actual cost€er-each
additional page
19. Sheriffs Fees — Copies of reports and/or other
documents maintained by Criminal Justice Records:
Report Retrieval Fee (to copy or to view) $3.00
Copy Fee (First 2 pages free) $ .5025 per page, or actual cost
Mail Request (First 2 pages) $3.50
(Additional pages) $ .50 per page
From Archived Medium (NO CHARGE TO VICTIMS) $1.00 per page
Faxed copies Additional $1.00 per page
23. Assessor/Treasurer items:
Aerial maps $ 15.00 per map
Printouts (copies) $ 4.25 per page, or actual cost
Reports $200.00 setup and $50.00 per hour
37. Massage Parlor License Application $350.00
Massage Parlor License Annual Renewal $150.00
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APPENDIX 5-H
FEES FOR 3.2% BEER LICENSE OR LIQUOR LICENSE
(Contact Weld County Clerk to the Board's Office for listing of current State Fees.)
COUNTY FEES STATE FEES
New licenses & change of ownership $500.00 $850.00
Concurrent review 500.00 950.00
Change of location 500.00 100.00
Late renewal application fee 500.00 0:00
Modification of premises 0.00 100.00
Change of trade name 0.00 25,00
Duplicate license 0.00 25-.00
Manager's registration 75.00 75:00
Optional premises 75.00 475.00
Temporary permit 100.00 0430
Special events license (liquor) 25.00/day 25.00/day
Special events license (beer) 10.00/day 10.00/day
Corp/LLCO change(per person)
Investigative background check 100.00 (local or state, not both)
BEER LICENSES BED AND BREAKFAST
County Fee-Renewal $57.50 County Fee-Renewal $75.00
County Fee-New 7.50 County Fee 25.00
State Fec 92.50 State Fcc 25.00
RETAIL LIQUOR STORE LIQUOR LICENSED DRUG
County Fee-Renewal$ 87.50 County Fee -Renewal $ 87.50
County Fee-New 37.50 County Fee -New 37.50
State Fee 287.50 State Fee 287.50
BEER& WINE LICENSE HOTEL\RESTAURANT LICENSE
County Fee-Renewal $113.75 County Fee-Renewal $125.00
County Fee -New 63.75 County Fee-New 75.00
State Fec 411.25 State Fcc 475.00
TAVERN LICENSE RACE TRACK LICENSE
County Fee-Renewal $125.00 County Fee-Renewal $125.00
County Fee-New 75.00 County Fee-New 75.00
State Fcc 475.00 State Fcc 475.00
ARTS LICENSE CLUB LICENSE
County Fee-Renewal $ 91.25 County Fee -Renewal$ 91.25
County Fee-New 41.25 County Fee -New 41.25
State Fec 283.75 State Fec 283.75
BREW PUB LICENSE MINI BAR LICENSE
County Fee-Renewal $125.00 County Fee-Renewal $375.00
County Fee-New 75.00 County Fee-New 325.00
State Fee 725.00 State Fcc 375.00
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APPENDIX 5-I
CLERK AND RECORDER FEES
Description
COPIES:
Per Page $-I.25,or actual cost
Oversized Pages(Larger than 8' X 14) 5.00
Certification—Per Document 1.00
ELECTION FEES
Voter Certification $ 1.00
Voter Address Labels
(Setup payable with order) 50.00
per label .02
Voter List on Disc
(Setup payable with order) 50.00
per name(list is in ASCII format) .001
Voter List on Paper
(Setup payable with order) 50.00
per page .05
Locator(each) 30.00
Maps(each) 15.00
Copies(per page) -x.25, or actual cost
Certified copies(per page) 2.25
Election Results
If received on election night No Charge
Received after election night(per page in advance) .05
Map Book
Complete with all precincts 250.00
Replacement Pages 1.00 per page
Absentee/Early Voting Data
Setup Fee 50.00
Labels .02 each
Diskette .001 per name
Paper .05 per page
ICRIS FEES Rate set by contract
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APPENDIX 5-J
DEPARTMENT OF PLANNING SERVICES LAND USE APPLICATION FEES
Land Use Application I Fee
16 Amendment to the I 25 any Mixed Use Development $1,500.00 minimum or$700.00 per pars
. Map and corresponding Comprehensive Plan whichever is greater
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