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Home My WebLink About20073822.tiff COUNTY OF WELD 2008 FINAL BUDGET MESSAGE PRESENTED TO: WELD COUNTY BOARD OF COMMISSIONERS David E. Long, Chair William H. Jerke, Pro-Tem William F. Garcia, Commissioner Robert D. Masden, Commissioner Douglas Rademacher, Commissioner BY THE DIRECTOR OF FINANCE AND ADMINISTRATION DONALD D. WARDEN December, 2007 FT core, 2007-3822 COLORADO TABLE OF CONTENTS PAGE DISTINGUISHED BUDGET PRESENTATION AWARD 1 BUDGET MESSAGE 3 ABOUT WELD COUNTY, COLORADO 11 2008 BUDGET PLAN 15 2008 BUDGET CALENDAR 18 POINTS OF ISSUE AND POLICY MATTERS: Explanation of Overview of Budget and Management System 19 Overview of Budget and Management System 21 Hierarchy of Budget Information 22 Budget Process 23 2008 Guidelines 24 2008 Special Budget Instructions 26 Weld County Mission Statement 28 Weld County Guiding Principles 29 Weld County Government Strategic Goals 30 Major Program Specific Goals 31 2008 Program Issues 32 Significant Changes in Policy from Prior Years 34 Implementation and Results of Strategic Objectives 35 Budget Policies 37 Long Range Financial Policies 38 Revenue Policies and Assumptions 40 Specific Revenue Assumptions of Significant Revenue 41 Major Revenue Historical Trends and Analysis 43 Policy Directions 44 Explanation of Individual Funds 46 Significant Budget and Accounting Policies 49 Capital Improvement Policy 51 Investment Policy 53 Fund Balance and Reserve Policy 54 Organizational Responsibility for Budget Units 55 Policy Matters/Points of Issue with Fiscal Impact 58 EMPLOYEE SALARY SCHEDULE AND BENEFITS: Salary Recommendations 61 2008 Other Benefits 62 Salary Adjustments by Department 63 Position Authorization Changes Due to 2008 Budget 65 SUMMARY OF FUNDS: Graph - -All Funds Revenue 67 Graph - - All Funds Expenditures 68 Graph - - 2008 Mill Levy 69 Summary of Fund Balances 70 2008 Summary of Major Revenues and Expenditures 72 2007 Summary of Major Revenues and Expenditures 74 2006 Summary of Major Revenues and Expenditures 76 PAGE SUMMARY OF FUNDS (CONTINUED): Governmental Funds - 2006 - 2008 Summary of Estimated Financial Sources and Uses 78 2007 Assessed Values to be Used for 2008 Budget 80 Net Program Cost 81 Summary of 2006 Allocated Costs Applicable for 2008 83 Seven Year Trend Data: Beginning Fund Balance 84 County Expenditures 85 Weld County- Organizational Chart 86 Summary of County Funded Positions 87 GENERAL FUND: Graph -- General Fund Revenues 89 Graph -- General Fund Expenditures 90 Seven Year Trend Data: General Government 91 Public Safety 92 Health and Welfare 93 Narrative Fund Summary 94 Summary of Revenue 96 Summary of Expenditures 98 Office of the Board 100 County Attorney 102 Public Trustee 104 Clerk to the Board 107 Clerk and Recorder: Recording/Administration 109 Elections 111 Motor Vehicle 113 Treasurer 115 Assessor 117 County Council 119 District Attorney: Seven Year Trend Data 121 Budget Unit Summary 123 Juvenile Diversion 125 Victim/Witness Assistance 126 White Collar Crime Task Force 130 Finance and Administration 131 Accounting 133 Purchasing 135 Human Resources 137 Planning and Zoning 139 Buildings and Grounds 142 Computer Services 144 Geographical Information System 146 Capital Outlay 148 Printing and Supplies 150 PAGE GENERAL FUND (CONTINUED): Sheriffs Office: Seven Year Trend Data 152 Budget Unit Summary - All Departments 153 Sheriff Administration 154 Sheriff Operations 156 Traffic Enforcement 159 Sheriff's Office Ordinance Enforcement 162 Regional Forensic Laboratory 164 Victim Advocate Services 166 Multi-Jurisdictional Drug Task Force 168 North Jail Complex 170 Centennial Jail 173 Contract Jail Space 175 Office of Emergency Management 176 Communications - County Wide 178 Communications System Development 182 E-911 Administration 183 Criminal Justice Information System 184 Coroner 186 Community Corrections 188 Building Inspection 190 Noxious Weeds 193 General Engineering 195 Missile Site Park 197 Parks and Trails 199 Airport 200 Senior Programs 201 Waste Water Management 202 Developmentally Disabled 203 Mental Health 204 Child Advocacy Center 206 Transfers: Agency on Aging 207 Health Department 208 Economic Development 209 Building Rents 211 Non-Departmental 213 Retiree Health Insurance 215 Community Agency Grants 216 Extension Service 218 County Fair 220 Veteran's Office 222 Island Grove Building 224 Contingency(Salary) 225 iii PAGE PUBLIC WORKS FUND: Graph -- Public Works Revenues 228 Graph -- Public Works Expenditures 228 Graph -- Seven Year Trend Data 229 Narrative Fund Summary 230 Concerning Local Accountability for Money Used for Highway Purposes 231 Construction Bidding for State-Funded Local Projects 232 Summary of Revenue 233 Summary of Expenditures 234 Administration 235 Trucking 237 Motor Grader 239 Bridge Construction 241 Maintenance Support 243 Other Public Works 245 Mining 247 Pavement Management 249 Grants-in-Aid to Cities and Towns 251 Non-Departmental Revenue 252 Contingency(Salary) 253 SOCIAL SERVICES FUND: Graph -- Social Services Revenues 255 Graph -- Social Services Expenditures 256 Graph -- Seven Year Trend Data 257 Fund Narrative 258 Summary of Revenue 262 Summary of Expenditures 263 County Administration 264 Non Program Revenue 266 Other Programs 267 Child Support Administration 269 Temporary Assistance to Needy Families 271 Aid to Needy Disabled 273 Child Care 275 Old Age Pension 277 Child Welfare and Administration 279 Core Services 281 LEAP Program and Administration 283 General Assistance 285 iv PAGE PUBLIC HEALTH AND ENVIRONMENT FUND: Graph -- Health Fund Revenues 287 Graph -- Health Fund Expenditures 288 Graph -- Seven Year Trend Data 289 Narrative Fund Summary 290 Summary of Revenue 292 Summary of Expenditures 293 Budget Unit Summary- All Departments 294 Non-Program Revenue 296 Administration 297 Health Communication 299 Community Health Services 302 Environmental Health Services 304 Public Health Preparedness 307 HUMAN SERVICES FUND: Graph -- Seven Year Trend Data 309 Narrative Fund Summary 310 Summary of Revenue 311 Summary of Expenditures 313 Head Start Program 314 Migrant Head Start 315 Building Healthy Marriages 316 Preschool Fund 317 Building Healthy Marriages NSF 318 Job Service (Wagner/Peyser) 319 Summer Job Hunt 320 Consumer Navigator 321 Employment First 322 Tony Grampsas Youth Services (History only) 323 Assistance to Needy Families 324 Workforce Investment Act-Administration 325 Workforce Investment Act -Adult Program 326 Workforce Investment Act -Youth Program 327 Multi-Disciplinary Youth Assessment 328 10% Incentive Grant (CIMS) 329 Workforce Investment Act- Statewide Activities Grant 330 25% Rapid Response 331 Workforce Investment Act - Dislocated Worker Program 332 Educational Lab 333 AmeriCorps Program 334 Tight Corp Program 335 Pillars of Successful Independence 336 AAA Administration 337 AAA Support Services 338 MA Congregate Meal 339 AAA Home Delivered Meals 340 MA Health Services 341 AAA Elder Abuse Grant 342 AAA Special Ombudsman 343 AAA Single Entry Point 344 v PAGE HUMAN SERVICES FUND (CONTINUED): Federal Transit Grant 345 NEMT Transportation 346 AAA(CHIP) 347 AAA(NMCM) 348 AAA (VALE) 349 AAA Other Programs 350 Transportation (History only) 351 AAA(State Funds) 352 Medicaid Transportation 353 Part E Family Caregiver Support 354 Supplemental Foods 355 Community Services Block Grant 356 SPECIAL REVENUE FUNDS: Narrative Summary of Special Revenue Funds 357 Conservation Trust Fund Summary of Revenue 358 Summary of Expenditures 359 Budget Unit Summary 360 Contingency Fund: Summary of Revenue 364 Summary of Expenditures 365 Budget Unit Summary 366 Emergency Reserve Fund: Summary of Revenue 367 Summary of Expenditures 368 Budget Unit Summary 369 Solid Waste Fund Summary of Revenue 370 Summary of Expenditures 371 Budget Unit Request Summary- Code Enforcement 372 Budget Unit Fund Summary 374 CAPITAL FUNDS: Graph - - Seven Year Trend 377 Narrative Fund Summary 378 Summary of Revenue 379 Summary of Expenditures 380 Budget Unit Summary 381 Long Range Capital Projects Five-Year Plan 383 PROPRIETARY FUNDS: Narrative Summary of Funds 419 Paramedic Services Enterprise Fund: Summary of Revenue 420 Summary of Expenditures 421 Budget Unit Summary 422 vi PAGE PROPRIETARY FUNDS (CONTINUED): IGS - Motor Pool Fund Summary of Revenue 425 Summary of Expenditures 426 Budget Unit Summary- Motor Pool Administration 427 Budget Unit Summary- Motor Pool Equipment 429 IGS - Health Insurance Fund: Summary of Revenue 433 Summary of Expenditures 434 Budget Unit Summary 435 IGS - Insurance Fund: Summary of Revenue 437 Summary of Expenditures 438 Budget Unit Summary 439 IGS - Phone Services Fund: Summary of Revenue 441 Summary of Expenditures 442 Budget Unit Summary 443 Weld County Finance Authority Summary of Revenue 445 Summary of Expenditures 446 Budget Unit Summary 447 GLOSSARY 449 SUPPLEMENTAL DATA: Demographic and Economic Statistics 461 Operating Indicators by Function/Program 462 Assessed and Estimated Actual Value of Property 463 Property Tax Rates - Direct and Overlapping Governments 464 Property Tax Levies and Collections 465 Principal Property Taxpayers 466 Principal Employers 467 Consumer Price Index 468 Demographic Profile 471 COLORADO'S LARGEST TEN COUNTY BUDGET COMPARISONS FOR PRIOR YEAR: Population Distribution and Growth 475 Revenue Sources - 2007 476 Primary Sources of Revenue 477 Primary Revenue Sources (Normalized to Population) 478 Taxable Assessed Value by Type 479 Citizens Served per County Employee 480 vii 4Acte:vo, ink COLORADO GPI) GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation . Award PRESENTED TO Weld County Colorado For the Fiscal Year Beginning January 1, 2007 President Executive Director 1 isict4:4 lURe COLORADO 2 DEPARTMENT OF FINANCE AND ADMINISTRATION PHONE (303)356-5000, EXT.4218 a FAX: (303)352-0242 915 10TH STREET P.O. BOX 758 8 GREELEY, COLORADO 80632 COLORADO December 12, 2007 Weld County Board of Commissioners 915 10th Street Greeley, CO 80631 Board Members: The Weld County 2008 final budget for operations and capital outlay totals a gross amount of $180,941,235, with a net of$177,177,150 when interfund transfers are excluded. The Internal Service Funds total an additional$18,424,025. The budget has been prepared in accordance with your directives developed during the budget process. The budget is funded with revenue estimates of$107,294,870,anticipated fund balances of$30,600,000,and the maximum allowed property tax under Amendment One (TABOR) and the Weld County Home Rule Charter of$75,033,756. FINANCIAL PLAN ECONOMIC CONDITIONS AND OUTLOOK The Weld County economy continues its steady recovery from the 2001 recession. Since 2001, data from the Colorado Department of Labor and Employment show that Weld County's workforce has grown by 9,050 positions,a 13%gain. In the last year alone it has risen by 3,185 jobs,a 4.2% increase. Key industries driving employment growth are service,energy, insurance,government, and health services. The average earnings per worker totaled$34,661,a 10.6%increase over last year;however,per capita income for Weld County was only$24,687. By comparison,the Colorado per capita average was$37,946,and the U.S.average was$34,586. The poverty rate was 10.3% for Weld County, 10%for Colorado,and 12.5%for the nation according to the latest data from the U. S. Department of Commerce. Population growth in Weld County continues at a robust rate. According to the U. S. Census Bureau's report released April 4, 2007, Weld County continues to be the second fastest growing metropolitan area in the country at 31% from 2000-2006. A good portion of the reason for that growth continues to be occurring in the southwest portion of the county along Interstate 25;however, another area,the Interstate 76 corridor near Hudson, Lochbuie,and Keenesburg, is emerging as the next big growth area. The Greeley area continues in its slowdown as residential housing is over built and little new construction in being started given higher interest rates. 3 Although increased energy prices play havoc with the national economy,the energy market offers a number of positives for Weld County. The county has over 19,500 oil and natural gas wells. As a result,Weld County has enjoyed significant growth in this area due to the increase in the demand for oil and natural gas. Even with Weld County's leadership in fossil fuel extraction,we are also excited to pursue a leadership role in renewable energy technologies. To this end in the last year one ethanol plant has opened and another is under construction. A major wind farm is being constructed in northeastern Weld County. Finally, in March, 2007, Vestas Wind Systems from Denmark announced it is opening its North American headquarters and manufacturing plant in Windsor to make wind turbine blades and will employ over 400 people. Weld County economic fortunes are still heavily tied to agriculture and manufacturing,which are vulnerable and dependent on a few large employers. The county continues to attract new employers and existing employers are expanding. The diversity of the local economy away from agriculture has made Weld County's economy more similar to the statewide economy and the metro-Denver area. In the last year, Owens-Illinois, Great West Ethanol, and Greenlight Energy have opened major new operations in the county. In addition,a number of small new and existing companies are expanding in Weld County, especially in the southwest. The level of capital investment in Weld County bodes well as an indicator of business confidence in the region and this should create an environment conducive to continued infrastructure development. FOR THE FUTURE As Weld County looks to 2008 and beyond,a number of challenges face the Board and staff to meet the ever changing and growing demands of the county's citizens to maintain the quality of service they have grown to expect from county government. Public safety will continue to have a significant impact on future budgets. Growth is putting demands on the criminal justice system, plus the public's continued demand for more law enforcement, rigorous prosecution of crimes, and more and longer incarceration of criminals. All of this impacts the court space needs, District Attorney's office,the Sheriffs patrol unit,and the jail. An increasingly difficult job for the Commissioners is to determine how much financial support to provide to the criminal justice system in Weld County balanced against the competing demands for service in other functional areas of the county. Growth in the county has put an ever increasing demand on county services and the county's infrastructure. The growth has increased the use of county roads and created congestion on several county roadways that need to be mitigated. Although the county has made tremendous progress the last twenty years in improving the overall condition of county roads and bridges, the growth is adding a whole set of new problems. The character of many county roads in the Greeley-Windsor area and southwest part of the county have changed from rural roads to urbanized roads due to the traffic volume demanding a higher capacity and level of service. Even though the county has increased funding and imposed a traffic impact fee in these areas, additional investments may have to be made in the future to the keep the transportation system at an acceptable level. Besides transportation and public safety the population growth and economic boom have had other long lasting impacts on the county that will continue. The tight labor market has impacted recruitment and salary levels in several of the county jobs. This adds costs to providing services. Growing demand for service is being experienced in all of the county departments besides those directly related to growth,such as Planning and Building Inspection. The growth adds strain to the services and to the finances of the county, especially with the fiscal constraints of the TABOR property tax and revenue limitations, and the Weld County Home Rule Charter 5% property tax growth limit. 4 All this means that in 2008 and in the future, the Weld County Commissioners' primary consideration in planning any new budget will be identifying available revenues to offset growing expenditures. Since over one-third of the county's revenue is from property tax, the property tax revenue limits of TABOR and the Weld County Home Rule Charter will require a prudent approach to the levels of service that impact expenditures beyond the current budget levels. Without voters' approval,growth from property tax revenues can only be realized if the assessed value increases, either through reappraisals or new construction that adds properties to the tax roll. The paradox is that although growth adds demand for services, continued growth and economic development is essential for the long term financial viability of Weld County government and its citizens. The 2008 budget process provides a comprehensive method of addressing issues faced by the County. Weld County managers must continue to find ways to reduce costs, increase program productivity, find new revenue sources, and raise revenues without increasing taxes beyond the TABOR and Home Rule Charter limits. Weld County government's trend of being more creative and innovative to make better use of resources - - human, financial, and technological - - must continue. It is only through improved practices and approaches that services are maintained and public confidence in government is enhanced. GENERAL GOVERNMENT FUNCTIONS Revenue for general government functions including General, Special Revenue, Capital Expenditures, Internal Service,and Enterprise Funds,totals$182,328,626 in 2008,an increase of 4.4%over 2007. The amount of revenue from various sources and the changes compared to 2007 are shown in the following tabulation: 2007 2008 Increase 2007 Percent 2008 Percent (Decrease) Revenue Sources Amount of Total Amount of Total from 2007 Property Taxes $ 70,575,408 40.4% $ 75,033,756 41.2% $4,458,348 Other Taxes 6,710,000 3.8 7,080,000 3.9 370,000 Licenses and Permits 3,470,900 2.0 2,211,400 1.2 (1,259,500) Intergovernmental Revenue 50,899,664 29.1 56,366,806 30.9 5,467,142 Charges for Services 5,169,059 3.0 4,811,289 2.6 (357,770) Paramedic Fees 7,642,187 4.4 7,600,608 4.2 (41,579) Miscellaneous Revenue 5,403,378 3.1 5,548,242 3.0 144,864 Fee Accounts 7,330,000 4.2 6,902,500 3.8 (427,500) Internal Service Charges 17,416,155 10.0 16,774,025 9.2 (642,130) TOTAL $ 174,616,751 100.0% $ 182,328,626 100.0% $ 7,711,875 5 Expenditures by function for the General,Special Revenue,Capital Expenditures, Internal Services, and Enterprise Funds total$195,601,175 for 2008,which is an increase of 1.55%over 2007. The amounts by function and the increase over 2007 are as follows: 2007 2008 Increase 2007 Percent 2008 Percent (Decrease) Expenditure Sources Amount of Total Amount of Total from 2007 General Government $23,914,992 12.4% $ 25,963,706 13.3% $ 2,048,714 Social Services 25,395,012 13.2 26,500,814 13.6 1,105,802 Road and Bridge 35,983,234 18.7 29,602,301 15.1 (6,380,933) Public Safety 33,419,559 17.4 38,351,904 19.6 4,932,345 Human Services 13,069,000 6.8 16,282,222 8.3 3,213,222 Health 7,736,299 4.0 8,292,589 4.2 556,290 Capital 6,375,000 3.3 7,535,000 3.9 1,160,000 Public Works 1,768,230 0.9 1,999,779 1.0 231,549 Contingency 9,450,000 4.9 12,400,000 6.4 2,950,000 Miscellaneous 7,777,783 4.0 1,139,259 0.6 (6,638,524) Culture and Recreation 1,008,521 0.5 960,069 .5 (48,452) Auxiliary 476,300 0.2 471,779 .2 (4,521) Paramedic Services 7,642,187 4.0 7,677,728 3.9 35,541 Internal Services 18,592,355 9.7 18,424,025 9.4 (168,330) TOTAL $ 192,608,472 100.0% $ 195,601,175 100.0% $2,992,703 Enterprise Operations: The county's enterprise operation is comprised of the Paramedic Service,which is a county-wide advanced life support emergency medical service. The program is totally supported by fees. The operation anticipates over 14,000 calls in 2008 generating revenue of$7,677,728. Capital Expenditures Fund: The Capital Expenditures Fund accounts for various capital improvement projects for county buildings. The 2008 program is funded at $7,535,000, with $6,000,000 from property tax, $250,000 from capital expansion fees, $750,000 from an Energy Impact Grant,and$35,000 from interest. Anticipated projects include$6,000,000 for another Social Services Building,$250,000 for remodels and upgrades of Public Works facilities,and$100,000 for special projects. Carry-over beginning fund balance of$500,000 is anticipated, and $1,185,000 ending reserve fund balance is anticipated at the end of 2008. Debt Administration: In 2008,the county continues to have no bonded indebtedness. With the passage of HB1579 in 1981, Section 30-35-201, C.R.S., now allows the debt ceiling to be three percent of the assessed valuation of the county. Thus, Weld County maintains over one hundred thirty-two million dollar allowable debt capacity in accordance with Colorado State statute. The 1997 6 Certificate of Participation Bond Issues for the construction of the Correctional Facility were paid off on the call date of August 1,2007. Weld County currently has no debt of any type,one of only a few local jurisdictions that can make this claim. Cash Management Cash temporarily idle during the year will be invested in time deposits ranging up to 180 days to maturity. Interest earned on investments of cash held by the County Treasurer will be recorded as revenue in the General Fund, with the exception of interest attributed to the Insurance Fund,Conservation Trust Fund,Capital Expenditure Fund,Health Insurance Fund,Trust Funds,and the interest earned on certain deposits held for other taxing authorities. The amount of interest anticipated in 2008 is $3,244,000. The county's investment policy is to minimize credit and market risks while maintaining a competitive yield on its portfolio. Accordingly, deposits are either insured by federal depository insurance or collateralized. All collateral on deposits is held either by the government, its agent or a financial institution's trust department in the government's name. Risk Management: During 2008,Weld Countywill continue to be a memberof Colorado Counties Casualty and Property Pool so all casualty insurance coverage is being provided via pooling with other Colorado counties. The pool offers full safety and risk management programs to minimize losses. Losses are funded on a self-insurance option basis. Worker's Compensation will be provided via a state approved self-insurance program. Mill Levy: The mill levy will be 16.804,the same as last year. Under the TABOR mill levy limit,the 5.234 mill reduction from the past years will be classified as a temporary mill levy reduction. The assessed value for the 2008 Budget is$4,465,231,890,which is up$265,333,001,or 6.3 percent over last year. All classes of property increased in assessed value for the year. Vacant land is up $21.7 million,or20 percent;agricultural property is up$4.2 million,or5 percent;and State assessed property is up $26.4 million, or 7 percent. Oil and gas is up $12.4 million, or 0.7 percent; natural resources is up$3.7 million,or 34 percent; industrial is up$19.8 million, or 10 percent; residential property is up$83.6 million,or 7 percent;and commercial property is up$92.7 million,or 17 percent. There is an actual value increase of new construction of$1.072 billion, or nearly a 5.5 percent increase in actual value. Employee Compensation Pay: The 2008 budget reflects a salary adjustment of 3.5%,and a half of one percent increase in the employer's retirement contribution,for a total of 8.5 percent. Health insurance costs have increased 15%. In 2008, Weld County will move to the Great West Healthcare universal health plan option that reduces premiums, but increases deductibles and out- of-pocket costs. All other benefit plans stay the same in 2008. Fund Balances: County fund balances continue to remain very healthy, with an anticipated $30,600,000 to begin 2008. This remains at one of the highest levels in many years. The strong fund balance figures have been sparked by a strong local economy the last few years. The ending fund balances are projected at $17,327,451. However, the ending fund balance is actually understated because the Contingency Fund and Emergency Reserve Fund are appropriated,thus not showing up in the ending fund balance figure. These two amounts are not anticipated to be spent in 2008, and if no emergencies or unforeseen events happen, the amounts should be reflected in the ending fund balance. All other fund balance amounts are undesignated. With the above projection,ending fund balances should be$29,727,451. There are no funds with significant fund balance changes from last year. 7 Fund balances that will have a 10% change or greater for beginning to ending fund balance are: • Public Works due to the use of accumulated reserves for strategic road projects in 2008. • Social Services fund balance is planned to drop $920,000 due to the State reducing the amount of TANF Reserve allowed. • Contingency Fund balance should increase$2,000,000 in 2008, if no contingencies present themselves in 2008. • Solid Waste Fund balance will drop nearly$600,000 with the closure of the Erie Landfill and the loss of revenue from it. MAJOR FACTORS IMPACTING THE 2007 BUDGET The major factor impacting the 2008 budget is the opening of the additional 374 beds in the County Jail. The criminal justice system continues to consume more and more of the county's resources. As the number of inmates incarcerated keeps rising and the entire criminal justice system keeps growing in the form of more police officers, correctional officers, prosecutors, and court facilities. Impacts are also associated with the rapid growth occurring in Weld County. The growth not only impacts the criminal justice system but also other areas,such as land use planning,transportation systems, and human services. The spin off of the growth impacts virtually every county department, not only in direct services, but in the various support functions, such as facilities and growing space needs. The recent slowing of growth in the last few months, mostly due to the sluggish residential real estate market, has provided some relief to departments, but at the same time has reduced associated revenues by over $1.3 million in the 2008 budget. The General Fund is funded at the level of$71,467,279, up$884,625 compared to the prior year. Without salary adjustments, the budget for the general government functions is up $1,464,432. There is an increase of $593,366 in election costs, since 2008 is a Presidential Election year. Information Services increased$230,059 due to contracted cost-of-living changes, more funding for equipment, and the addition of a web support position. The District Attorney's budget is up $41,742,primarily due to the addition of one Deputy DA III for the new District Court division added in mid-year, with an offset by the costs with the reduction of one Investigator position. Victim Witness is up$59,700 due to the addition of a Restitution Clerk. Human Resources is up$52,774 to fund an additional Office Technician III position. The Building and Grounds budget has been impacted by rising energy costs and the additional maintenance of the new jail pod and the Jail Alternatives Building ($348,700). Other departments had normal inflationary increases. Public safety functions are up$4,932,345. Just as it did in 2007,the North Jail budget has the most significant impact by far on the 2008 budget, as it will in 2009. The budget's increased costs are driven by the full year funding($1,405,950)of 42 additional Correction Officers and support staff to open the new Phase III of the jail that will add 374 beds. In addition, eleven Correction Officers will be added in 2008 at a cost of $787,751. The Jail Bureau Chief has worked with Finance and Administration to develop a phased-in plan. The operational costs for the new facility were $1,207,494 in 2007,an additional$2,598,220 in 2008,and an additional$1,587,530 will be required in 2009. When the 374 beds are fully operational,there will be 82 additional positions and an annual operational cost increase of over$5 million to cover staff, medical, and food costs to house the additional 374 inmates. This will be offset by the savings of$1,396,125 from not paying to house inmates at other facilities outside Weld County. The net cost increase to operate Phase III of the 8 jail will be over$4 million annually in 2008 dollars. In 2008, the jail will staff to use 252 of the 374 new beds,and then staff to use all 374 new beds in 2009. The construction of the facility by housing unit allows the gradual opening of housing units as they are needed. At the current incarceration rate, an additional phase of the jail may be needed within five to six years after the opening of Phase III in 2008. The Sheriff has requested the addition of a School Resource Officer($62,000)for Weld Central High School and $204,418 for Aims Community College, to be funded by the schools. In the Centennial Jail there is an increase of$421,723 as the result of a new program request for the In-Custody Alternative Placement Program (ICAPP). An ICAPP coordinator and an additional Intensive Pre-Trial Services Client Manager appear in the budget ($104,317). Assessment screening costs, mobile radio for an additional vehicle, and $307,000 for treatment and in-home monitoring costs round out the balance of ICAPP costs. The ICAPP program should prove cost effective in the long run by reducing inmates in the jail that are low risk, but have mental health or substance abuse problems. Communication costs are up$104,332,primarily from personnel costs being up for salary adjustments due to cost-of-living increases. Community Correction contracts from the state are up $45,847. Other significant changes include Engineering,which is up$231,549 due to consultant contracts for road projects. The General Fund's subsidy to the Public Health Department is up$400,967 with the majority being due to cost-of-living adjustments. Retiree health benefits have been distributed to all departmental budgets in 2008, instead of being in a central account. The payoff of the Jail Certificates of Participation (COP), funded at the level of$5,942,793,was a one-time expense in 2007, which resulted in a major reduction in the 2008 budget in comparison to last year's budget. Finally, $1,299,545 is included for a 3.5%salary increase,the increase of retirement to 8.5%,and health insurance rate increases for 2008. In the area of Public Works, strategic roads decreased $6,387,000 based on the Capital Improvement Plan, since WCR 13 was included in last year's budget. Right-of-way purchases increased $446,500 based on capital improvements that are planned. Grants and Donations increased $273,000 for construction, utilities, and rights-of-way for three bridges. Contract costs for 2008 include dust control ($310,000), reseeding ($80,000), utility relocation for WCR 2 ($120,000), relocation of utilities for WCR 18 ($100,000), and relocation of utilities for WCR 52 ($150,000). Construction contracts include$1,500,000 for Weld County's share of the joint project with Larimer County for WCR 13 from State Highway 34 to WCR 62. Right-of-way purchases include WCR 2($279,500),WCR 52($162,000)and WCR 18($71,000). Bridge projects include bridge 87/42.5 over the South Platte River($650,000), Bridge 13/54 ($1,300,000) with Larimer County, and Bridge 27/66A ($1,008,000). On the revenue side of the budget,the property taxes are budgeted at$75,033,756,the maximum amount allowed under the Weld County Home Rule Charter's 5%property tax limitation. Revenue from interest earnings due to the conservative estimates in 2007,and interest rates which remain high are anticipated to be up$450,000. Severance taxes are projected to be up$365,000 with the change in the state law this year. Revenues from oil and gas leases are unchanged. Building Inspection fees are down$490,000,and Planning fees are down$379,000 due to the slow down in development and residential construction. Charges for services are up $281,900. Community Corrections revenues are up$45,847. The Treasurer's fees are anticipated to be up$145,000 due to the volume of activity and conservative estimates in the past. Clerk and Recorder's fees are down $450,000 due to slowing motor vehicle sales and slow down in recording fees from new construction and mortgage refinancing activities. Other revenues are stable or only slightly changed. 9 In the Public Works Fund,revenues from the specific ownership tax is estimated to be$6,600,000. HUTF is up $300,000 at $8,200,000. Grant revenue is anticipated at $2,000,000 from Energy Impact,Bridge 87/42.5($749,352), Bridge 13/54A($1,029,864), Bridge 27/66A($874,950). Other revenues include$440,000 from landfill impact fees,$183,000 from transportation impact fees,and $60,000 for utilities for WCR 2 from Adams County. Permit revenues are up $70,000. Social Services revenues are up $786,141 with higher state allocations and the Supporting Healthy Marriages grant. Human Services revenues are up$3,167,107 in Building Healthy Marriages Grants ($823,335),Job Service($200,004),Workforce Investment Act funds($271,301),Pillar of Success Grant ($89,113), Area on Aging ($121,470) Migrant Head Start ($97,868), and transit revenue increases. The value of Supplemental Food inventory of$1,421,050 is included in the 2008 budget for the first time. Solid Waste funds are down $740,000 with the annexation of the Erie landfill by the Town of Erie,which restricts the county from collecting the solid waste impact fee on landfills within a municipal boundary. Other revenues in the various other funds are stable or only slightly changed. The 2008 Final Budget contains adequate resources to provide a level of service similar to 2007. The county will continue to focus on improving service and communication with our citizens within our resources. Demands in many areas continually exceed resources available. To serve the growing needs in the county,we will continue to explore possibilities for improved efficiency while maintaining excellence in service. Many uncertainties face county governments like Weld County, as they cope with growing populations with diverse needs, federal and state budget reductions, and managing of land use changes associated with a growing economy. Many tough decisions associated with implementation of programs,and how they are to be funded,must be made by the Board of County Commissioners with citizen input. Hopefully,this budget document has allowed the Board to make those difficult decisions to maximize the value of the tax dollars of the citizens of Weld County. As a final note, I want to acknowledge again the hard work and spirit of cooperation manifested by the elected officials,department managers,and employees in recognizing the problems and issues confronting the county and responding with creativity and understanding. The county,as a whole, also recognizes the Weld County taxpayers and consumers of county services who provide the economic resources to the county,and we pledge our commitment to continue to provide the best in county services possible. Copies of all budget documents are available for the public at 91510th Street, Room 317,Greeley, Colorado. More information can be found on Weld County's website at www.co.weld.co.us. Vera truyours, r� Qt;t Donald D. Warden, Director Finance and Administration 10 ABOUT WELD COUNTY Weld County covers an area of 4,004 square miles in north central Colorado. It is bordered on the north by Wyoming and Nebraska and on the south by the Denver metropolitan area. The third largest county in Colorado, Weld County has an area greater than that of Rhode Island, Delaware and the District of Columbia combined. The climate is dry and generally mild with warm summers, mild winters and a growing season of approximately 138 days. The land surface is fairly level in the east, with rolling prairies and low hills near the western border. Elevations in the county range from 4,400 to 5,000 feet. The South Platte River and its tributaries, the Cache la Poudre, Big Thompson, Little Thompson, Boulder, St. Vrain, and other smaller streams, flow into Weld County from the south and west, leaving the county on the east. POPULATION There are 31 incorporated towns in Weld County. The county seat and principal city, Greeley, is located in the west central part of the county and contains almost half the county's population. Generally, most of the remaining population resides within a 20 to 30 miles radius of Greeley; the northeastern part of the county is sparsely populated. HISTORY Major Stephen H. Long made an expedition to the area now known as Weld County in 1821. He reportedly said that the region would never be fit for human habitation and should remain forever the unmolested haunt of the native hunter, bison and jackal. In 1835 a government expedition came through the general area; the next year a member of that party, Lt. Lancaster Lupton, returned to establish a trading post located just north of the present town of Fort Lupton. In about 1837 Colonel Ceran St. Vrain established Fort St. Vrain; Fort Vasquez was built south of Platteville about 1840. The latter was rebuilt in the 1930's by the State Historical Society. The U.S. Congress took parts of the Territories of Nebraska, Kansas, New Mexico and Utah to create the Territory of Colorado in 1861. All parts of Colorado lying east of Larimer County and north of the present Adams County were in the original Weld County, one of 17 counties established by the first territorial legislature in September, 1861. Weld County was named for Lucius Weld, the first territorial secretary; St. Vrain became the first county seat. During the first 16 years of Weld County's history the county seat was moved from St. Vrain to Latham (three miles east of the present Greeley) to Evans, to Greeley, to Evans again, and finally in 1877, returned to Greeley. A large segment of the Weld County region was settled by people of German descent who migrated from Russia in the early 1900's. Originally they came as railroad workers; many soon worked in the productive beet fields and eventually became prosperous landowners. Weld County's Spanish-surname population began to arrive during the mid 1920's as laborers for the sugar beet industry. 11 Weld County's sugar beet industry began with the building of sugar factories in Greeley and Eaton in 1902. In 1903 another was built in Windsor, followed in 1920 by one at Fort Lupton and another at Johnstown in 1926. r— LIVEABILITY Weld County. Its liveability is just one of the features that make it a { better place to be. Abundant Colorado sunshine, low humidity, cool, k •' a summer nights and mild winters provide a climate people appreciate. �^ - "• Recreational opportunities are almost endless. Much of Weld County is within an hour's distance of the majestic Rocky Mountains. Sports fans don't have far to go to cheer for their favorite professional teams in Denver. Weld County's cultural assets include Centennial Village, an authentic recreation of pioneer life on the Colorado plains. The Meeker Museum in Greeley is a national historic site. Fort Vasquez In southern Weld County has an exciting history as an early Colorado trading post. The Greeley Philharmonic Orchestra is one of the oldest symphony orchestra west of the Mississippi. The University of Northern Colorado's Little Theatre of the Rockies is one of America's premier college dramatic organizations. North Colorado Medical Center is a leading public medical facility and the Northern Colorado Oncology Center is a major cancer treatment facility in Colorado. EDUCATION 4:41 Education has always been an important part of life in Weld - County where twelve school districts offer educational opportunities which have earned a reputation for quality. Greeley is the home of the University of Northern Colorado, a 4- year university offering bachelors, masters and doctorate degrees to 11,000 students. Aims Community College is a 2- year liberal arts and vocational college in Greeley with a second campus in Fort Lupton. With 4,004 square miles within its borders and a population of over 180,000, Weld County has plenty of room for growth. Its thirty-one incorporated towns offer a variety of lifestyles from urban to rural. To make certain Weld County maintains its quality of life, a comprehensive plan has been developed and implemented. The plan, simply stated, puts the right things in the right places. The result that Weld County provides an ideal location for corporations, industry and businesses. Most importantly it's a nice place for people. RESOURCES Fertile fields of green can be found in every part County, which ranks as the third leading agricultural area in the United States. Weld County is Colorado's leading producer of cattle, grain and sugar beets. 12 An abundance of water has been important to not only the agricultural community, but also to industrial development. Greeley's supply, for example, includes reserves estimated at 1000/0. Future supply is equally impressive with such developments as the Windy Gap Project Weld County is the second leading area in Colorado in the production of oil and gas. The county's many abundant resources provide a sound economic base and a secure future for the area. One of Weld County's most valuable resources is its labor force. The people resources provide a healthy labor climate for any corporation or industry. OPPORTUNITY Weld County offers unbounded opportunity for both employers and employees. The available services, recruitability, location, resources and livability make Weld County a desirable place in which to work and live. Weld County has one more important ingredient, as well. A positive attitude toward growth. We love being here and we'd love having you here, too. INDUSTRY Numerous industrial sites are located throughout Weld County. Fully developed rail and non-rail parks; undeveloped parcels, many zoned , and with rail utilities adjacent to the property; a variety of industrial - }.• and commercial sites; and availability of both new and renovated prime office space are indicative of this area's attitude toward growth. Convenient access to every type of supply artery facilitates the industrial possibilities in Weld County. Major employers who already call Weld County "home" include: BURRIS COMPANY, INC. HARSH INTERNATIONAL HENSEL-PHELPS CONSTRUCTION KODAK METAL CONTAINER CORPORATION NORTHERN COLORADO MEDICAL CENTER OWENS-ILLINOIS PLATTE VALLEY STEEL ROCHE CONSTRUCTORS RR DONNELLEY NORWEST STARTEK STATE FARM INSURANCE SWIFT FOODS VESTAS WIND SYSTEMS 13 hiDe 2008 BUDGET PLAN The mission of Weld County is to provide responsive,efficient,and ethical government services for all the people of Weld County. The budget process provides a comprehensive method of achieving the mission of Weld County and accountability to the citizens of Weld County. In addition, the budget can assure that the highest standards of stewardship have been adhered to in determining the amount and use of public resources. The goal of the budget process is to develop a financial operating plan which will provide for and insure the health, safety, and welfare of all residents of Weld County. Further,we strive to facilitate the orderly and efficient delivery of county government services as prescribed by the Home Rule Charter,state statutes,federal and state mandates,and citizen input. Finally, the budget process should promote an organizational culture which fosters access to information and citizen awareness about Weld County. As Weld County looks to 2008 and beyond,a number of challenges face the Board and staff to meet the ever changing and growing demands of the county's citizens to maintain the quality of service the citizens have grown to expect from their county government. Public safety continues to have a significant impact on future budgets. Growth in the county is putting demands on the criminal justice system,compounded by the public's continued demand for more law enforcement,rigorous prosecution of crimes,and more and longer incarceration of criminals. All of this impacts the court space needs, District Attorney's Office, the Sheriffs patrol unit, and jail. A tough job for the commissioners is to determine how much financial support to provide to the criminal justice system in Weld County balanced against the competing demands for service in the other functional areas of the county. Growth in the county has put an ever increasing demand on county services and the county's infrastructure. The growth has increased the use of county roads and created congestion on several county roadways that need to be mitigated. Although the county has made tremendous progress the last twenty years in improving the overall condition of county roads and bridges, the growth is adding a whole set of new problems. The character of many county roads in the Greeley-Windsor area and Southwest part of the county have changed from rural roads to urbanized roads due the traffic volume demanding a higher capacity and level of service. Even though the county has increased funding and imposed a traffic impact fee in these areas, additional investments may have to be made in the future to the keep the transportation system at an acceptable level. Besides transportation and public safety,the population growth and economic boom have had other impacts on the county that will continue. The tight labor market has impacted recruitment and salary levels in several of the county jobs. This adds costs to providing services. Growing demand for service is being experienced in all of the county departments besides those directly related to growth, such as Planning and Building Inspection. The growth adds strain to the services and to the finances of the county, especially with the fiscal constraints of the TABOR property tax and revenue limitations, and the Weld County Home Rule Charter 5% property tax growth limit. All this means that in 2008, and in the future, the Weld County Commissioners' primary consideration in planning any new budget will be identifying available revenues to offset growing expenditures. Since over one-third of the county's revenue is from property tax, the property tax revenue limits of TABOR and the Weld County Home Rule Charter will require a prudent approach 15 to the levels of service that impact expenditures beyond the current budget levels. Without voters' approval,growth from property tax revenues can only be realized if the assessed value increases, either through reappraisals or new construction which adds properties to the tax roll. The paradox is that although growth adds demand for services, continued growth and economic development is essential for the long term financial viability of Weld County government and its citizens. The 2008 proposed budget process provides a comprehensive method of addressing issues faced by the County. Weld County managers must continue to find ways to reduce costs, increase program productivity, find new revenue sources, and raise revenues without increasing taxes beyond the TABOR and Home Rule Charter limits. Weld County government's trend of being more creative and innovative to make better use of resources--human, financial, and technological -- must continue. It is only through improved practices and approaches that services are maintained and public confidence in government is enhanced. The budget strategy uses proven methodologies of dealing with past budgets and looking at future strategic approaches. The budget is based upon the following assumptions and approaches: > No local property tax initiative will be approved by the voters. > Unless a change is legally mandated, the county's share of partnership programs will not increase, it will decrease wherever possible. Local dollars will not displace federal or state reductions. > Program managers and the public will be made aware of the proposed service reductions as soon as possible. > Early warning sessions will be held in September addressing budget issues identified early in the process. > All county departments and offices will receive a set target amount for 2008 before budget preparations begin. > A target of ten percent off the 2007 budget base will be uniformly applied to all budget units. > No salary adjustments will be included in the requested budget. The Board will determine any salaryadjustments above the 2007 level in the Final Budget process. Any Department Head or Elected Official justifying to the Board a higher salary for a class unique to that department or office should include the additional salarywithin the assigned target budget amount. > Fringe benefits will be left at the current level of benefit. > Outside agencies will be treated like county departments, since most provide contractual services. > Any 2008 classification upgrades will be treated like new position requests in the budget process,with the department funding any requests within the target amount. > New or expanded mandates will be absorbed within the 2008 target amount by all budget units. 16 > Self-supporting budgets will float at the 2007 funding levels. > Additional program options outside the overall budget plan will be proposed for Board consideration. Staff will explore the options as directed by the Board, and these options will be topics of discussion at the public work sessions and hearings. > A review of all discretionary programs will be done by the Department Head or Elected Official and the Board. > There will not be any recommended increases in personnel in the recommended budget to the Board. Increased workload will be absorbed by existing personnel wherever possible through increased productivity. > Resources for new activities will come from increased productivity and termination of existing activities wherever possible. No new non-mandated programs will be proposed without proportionate cutbacks in other programs. > All user and service fees will be examined and recommendations made for increases or other adjustments to match the cost of providing such services. > As 2008 budget requests accommodate or are integrated with long-term program strategies, they will be highlighted. The budget strategy will permit Weld County to cope with the new fiscal and program challenges faced in 2008, while accomplishing a balanced budget. The 2008 budget must be structured to attempt, within available funds, to insure that: > Basic services are funded at adequate levels. > Revenue has been estimated at realistic levels. > Reserves that afford protection for the future are funded. > Productivity improvement programs are continued. > Employee compensation levels are based upon realistic employment market considerations and within the county's ability to pay. > TABOR Amendment limits are adhered to in the budget. > Legislative and regulatory changes are accommodated. > GIS,e-government,and othertechnologies are employed in cost effective manners in the county. > Population growth and development is planned and accommodated. > Weld County must continue the initiatives required to foster area economic development and to improve the quality of life. 17 2008 BUDGET CALENDAR May 1 Board review of 2008 budget plan. May 7 - 18 Director of Finance and Administration discusses target budgets and 2008 budget plan with department heads and elected officials. June 22 Elected officials and department heads submit requests for Buildings and Grounds special projects to Finance. June 22 Elected officials and department heads submit phone service requests to Phone Services. June 22 Elected officials and department heads submit new position requests and any reclassification requests to Personnel. June 22 Elected officials and department heads submit requests for information services requests to ACS. July 9 Submit budget request to Finance. September 10 Early warning budget work session and community agency requests. July 10 - September 10 Finance office review. September 10 Budget Message to Board and transmit Proposed Budget to Commissioners. October 23 and 25 Budget work session hearings with Commissioners and elected officials and department heads. November 9 Publish notice of final budget hearing. October 26 - December 11 Prepare final budget. December 12 Public Hearing to adopt mill levy. December 12 Public Hearing on Final Budget, 9:00 a.m. 18 POINTS OF ISSUE AND POLICY MATTERS , EXPLANATION OF OVERVIEW OF BUDGET AND MANAGEMENT SYSTEM Budgeting, at best, is an inexact science. It can be both precise and unyielding as numbers tend to be, or as flexible as priority changes dictate. In the end, the goal of Weld County's budgeting process is to produce a"userfriendly'document,designed to enhance policy makers',managers', and citizens'understanding of major issues,resource choices,and impact of the total budget. The budget is not only a financial plan, but a policy document, operational guide, and communication device. As a financial plan,Weld County's budget includes all funds, presents a summary of historical and projected revenues and expenditures,describes major revenue sources, underlying assumptions and trends, and includes projected changes to fund balances. As a policy document, the budget includes a budget message articulating strategic priorities, describes budget and financial policies, and addresses longer-term concerns and issues. As an operations guide, the document includes an organizational chart(s), provides authorized personnel schedules, describes departmental services or functions, and includes goals and objectives. As a communications device, the budget includes a summary of budgetary issues, trends, and resource choices, explains the impact of other plans or planning processes, describes the preparation,review,and adoption process, includes a demographics or community profile section, and contains a table of contents and glossary of terms. The budget and management system begins with community assessments that take the form of formal assessments,such as those done by the Health Department and Social Services,surveys, town meetings,citizen input,and various forms of input from citizen advisory boards. Based upon the community assessments,policyformulation is done by analyzing community needs,developing county-wide goals, assessing prior year program performance, reviewing policy alternatives, establishing priorities,and fiscal policy. A spin off of the policy formulation is the creation of a capital improvements plan and long range plan. Program planning at the department level follows policy formulation. All departments assess their programs, explore alternatives, design and define existing and new programs, develop program objectives,and relate present operations to the programs planned. The budget is then based upon the program, performance,and periodic program review. This process allows for the allocation of resources by program area and multi-year projections. The programs are then evaluated on an on- going basis through program analysis, review of performance,and an examination and evaluation of alternatives. This input then cycles into the policy formation process for a new budget cycle. 19 The budget and management system is supported by the Banner Accounting System,fiscal control and cost accounting by program, and workload and performance management systems and reports. In summary,Weld County's budget process is virtuallya year-around process,combining months of planning, analysis, program and policy review, and constant monitoring. The adopted budget asserts Weld County's commitment to meet or exceed the community's highest priority expectations at the lowest possible cost to citizens. In the end, the budget represents a balance between the political process represented by citizen input, policymakers,county departments and offices, and teamwork. The following two pages show the process graphically. 20 OVERVIEW OF BUDGET AND MANAGEMENT SYSTEM St h. E$+ NNiPANii . ) 1 'OLICY xVk k, a3i ,4,...;> FORMULATION •i ties b3£ S e,ttk' (. r s yze,Cornmunity Needs F,d� r De to Count Wide Goals Lon Ran a Planning P x Corrimunity v tie ;. g S d Assessment �Asse5xPr>orYear'SPerfatrnance : Capital Improvements • o.wL RevievFFoltcy AItetrianvas. [ ` y� dEstabthh Cieneral,Pnonues, 'Establ1sh Fiscal Policy ifE ^3,d�i'y' :'4. y s/aS . .,ar§w Y E ' i- ;gg sr • :rO, w, SUPPORT 1 ( , .`�PROGRA&f-- b PROGRAM �" �' PLANNING V UATION [£4 S� �a s Assess Program *' Program Artalvsts [ Alternatives ,:%.,a,;,..10:4,;al,�� H Accounting System Design Pro[. � [ gT3rII ' ?. Fiscal Control £ , Review ptosrun « Define Program r Cost'Accounting by Program ?erformattee ;Objectives ,-. Relate to Present i''i �i '�ix. .tt °ed nr s e. Examine and.Evaluate "` • ;,Operations Altemanves Performance Measurement Revise as Necessary•. Systems and Reports . / Service 4 £'r'�rs+�`�`« 3=,,,, � CY Delivery x UfGETING d BASED(}.1�I PRQGRAMS, PER 'ORMANCEPERIODIC !PROGRAM REVIEWL` [ it2 E Ks pR S f,r 4A h \.[ Allocate Resources by ' Program Area r atto)s 'Develop Muln Year Ptnjections :i Schedule Action 21 HIERARCHY .OF BUDGET INFORMATION STRATEGIC • OBJECTIVES 7 BOARD OF COUNTY COMMISSIONERS ,.,.. ...„,..4.:•,0, �yw as BWDG ..:,14 ES' 14M. H<<. y £ h�a�£ 0ti ty Z k £ k ua. �r6'" Y N a` %:xi to S4, k ' 3a: k' ° �', fi t`'1 aat`�`3�<x£s tatiLl ♦ •CC S xIMPtEatENTRhO$AND RESULTS rfs .4 "au i 9E$T�3ATEGtC OBJEcTJVES REVENUE PD LIES ° :iiik ,a MMoi PROGRAM GOALS s ' a, ''''..V<:% K'k 4:s•sf.ayr $�r e n' rb 'z at y,°y # CYt?IR C O • �SPECIFIICAEVENUEASSUMPT1ONS W..�..:M yq fjoi,T`C ) S ZF C Y .`a {{ M W Yk RttS aY` i��Y'fJ > f� G4$��4rfit:i r £T ACCOUNT' C QOUCIESis��. : PCLICYMAFfERS]/P01NTS OF ISSUE �xaw. f� "xffoY' S M;y R R7k`^`, `kk£ aiN5 £" kh,'p e 3 "°s:a. `}``^r'£c♦y: <`aT b •♦ 2,N m £t '� E'*• v `It�+1ESTpi1ENt" �CIES £ # 1y0 .. -OADDATAAr'« a. ,.,..♦^." m s. .a.3' Yt �C`f �. r ten. `i 'atF3"O ..CAPff 9Mp OVEMENTP0l3Ci�S,)§, ; Et' E. YSgJEC7lVES S $Ire 41 ¢ <ta' 'e4' a f t. U{)G 3EJ G� ID NEB " ,. . . SIGNIFICANT CHANGES r 41.5.41,Rte n'e€£.'nar a antitiO #2¢ Y,`a y.,s"Ae`£.a ,•�' Ax z;, :-s F ic �ON GE ESCIJR S r a.�b3' �.f,,.,>♦i ,....,..„.s...,,,.... ...a. //iff N1/4 DEPARTMENT BUDGET UNITS 22 BUDGET PROCESS OBJECTIVES: 1. Identify the cost of existing activities within the county. 2. Analyze new or expanding services,using a common criteria forjustification,aimed at identifying mandated and optional programs. 3. Rank, in priority order, all new and existing services which fall within a marginal range of funding. 4. Aggressively analyze major revenue sources. 5. Eliminate procedures which were not fully utilized in the decision making process of the budget. 6. Identify optional programs and service levels which may be reduced if necessary. 7. Continue refinement of the budget process with the key aspects of planning, evaluation, priority setting, rational resources allocation process, and creative management approaches. 8. Utilize the target budget approach. 9. Initiate a strategic planning process. 23 2008 GUIDELINES > Any recommended increases in personnel must be fully justified and will be policy issues for the Board. Increased workload should be absorbed by existing personnel wherever possible through increased productivity. > Resources for new activities should come from increased productivity and termination of existing activities wherever possible. No new non-mandated programs should be proposed without proportionate cutbacks in other programs. Any new programs will be highlighted as a policy issue for the Board. > All newly mandated program costs should be clearly identified for the Board. > Unless a change is legally mandated,the county's share of partnership programs should not be increased, the share should be decreased wherever possible. > Methods to maximize manpower avoidance or substitution should be encouraged by all departments through automation, productivity improvements, or cost cutting strategies. > Capital outlay expenses for equipment should only be recommended when the need has been fully justified, the useful life of equipment cannot be extended, and it has been determined that salvage equipment is unavailable for use. Vehicle replacement must be recommended by the Motor Pool Contract Administrator for consideration in the budget process. > Budgets are to be prepared on a program basis with submission in a program format, as well as in the normal line item format like 2007's budget presentation. > Salaries should be budgeted at the 2007 level. Any salary increase for a class unique to a department must be absorbed in target amounts. > All user and service fees should be examined and recommendations made for increases or other adjustments to match the cost of providing such services. > Those areas where increased personnel productivity has shown gains in services and/or reductions in cost should be identified. > Target budget amounts will be provided to each department and office. Any amount exceeding the target base will be competing fora small amount of unallocated funds during the budget hearing process in October. Therefore,all offices and departments should make concerted efforts to put together realistic programs and efforts within the target budget base amount,since the ability of the Board to fund beyond that level will be substantially restricted. Ranking forms will begin at 90% of target. 24 > In reviewing the 2008 budget request, Finance will use criteria developed in the Budget Manual to develop preliminary recommendations to the Board of County Commissioners. Finance will ask the same basic questions that, hopefully, each of the departments asked regarding the evaluation of their program activities. These questions concern need and purpose,objectives,departmental priorities and rank,achievements and benefits expected, means,if any for measuring results,consequences of not implementing the request,impact on other agencies or departments, alternative approaches or service level, resources required, means of financing, and whether or not all cost cutting and revenue generating strategies have been applied. > Unless a significant organizational change has occurred, upgrades of specific positions that were requested but denied in the last two years will not be reconsidered in the 2008 budget process. > Use the following budget population data for performance measures: YEAR POPULATION 2006 (Actual) 220,000 2007 (Estimated) 226,600 2008 (Projected) 233,400 > Interns: Any department planning on using interns in the next fiscal year must include any costs associated with the interns in the budget request. Costs should include any salaries, equipment (vehicle), service and supplies (e.g., mileage). No mid-year intern position requests will be approved that have a cost that is not already budgeted in the final budget. 25 2008 SPECIAL BUDGET INSTRUCTIONS The following are special budget instructions to be used in conjunction with your Budget Manual for submission of your 2008 budget. 1. All budgets (including Enterprise and IGS) must be submitted by July 9, 2007. 2. All departments are requested to submit,on or before June 22,2007,the following items that will be part of your 2008 budget: A. Special Project Request for Building and Grounds projects estimated to be over$5,000. B. Any additional position requests or reclassifications,as outlined in the Budget Manual, to allow Personnel to assess the need. C. PBX Phone Service Requests for phone changes in 2008. Unplanned moves will only be done if absorbed in the 2008 budget. D. Information Services requests for computer hardware, software, system upgrades or system study. 3. Salary and fringe benefits will be budgeted at the 2007 level. Any anticipated increase over 2007 level must be absorbed in target amount. 4. For budgetary purposes, please use the 48.5¢ per mile reimbursement rate in developing your 2008 budget. 5. Any requests for equipment should be submitted as part of your departmental budget request. Once a determination has been made as to whether or not the Board of County Commissioners will approve your request for equipment purposes,the total amount will be moved to a Capital Outlay budget unit as has been the practice in the past five years. 6. Motor Vehicle IGA rates should be ascertained from the Controller for budget purposes. This is necessary because of the varying rates for unique kinds of vehicles,such as ambulances, patrol cars, etc. Fuel costs should be adjusted to current market conditions. 7. Any new or replacement vehicles should be discussed with the Controller and a Vehicle Request Form completed. Vehicles being replaced must be identified on the Vehicle Request Form and will be turned in when the replacement arrives in 2008. 8. Postage costs are anticipated to remain 410 in 2008. 9. The target budget amount provided to your budget unit(s) can only be adjusted after discussing it with the Director of Finance and Administration in order to coordinate the overall target amounts. 26 10. Any amount in excess of the 90% target amount must have a form #01-807-914 (Appropriation Request Exceeding Target Budget Level) for the regular budget. TABOR budget target will also be provided to each department. 11. Any budget unit with project account codes should prepare a worksheet summarizing each account with total comparison to 2007. See Finance for exact format. 12. Any2008 position classification upgrades will be treated the same as a new position request in the budget process,with the department funding any requests within the target amount. Unless there has been a significant organizational change,reclassification requests made in the last two years and denied by the Board will NOT be reconsidered in the 2008 budget process. 13. Early Warning Budget Hearings will be held in September. 14. As revenues are budgeted,each department should examine whether credit cards should be implemented at the point of sale for the specific service being offered. If credit card services for payment are an option, discuss with the Director of Finance, the manner in which the credit card service fee can be recovered or absorbed in the fee structure in compliance with all legal and credit card service provider requirements. 15. A worksheet showing each line item with five years' history is being provided to show historical expenditure patterns. 16. INTERNS:Any department planning on using interns in the next fiscal year must include any costs associated with the interns in the budget request. Costs should include any salaries, equipment (vehicle), service and supplies (e.g., mileage). No mid-year intern position requests will be approved that have a cost that is not already budgeted in the final budget. If,in the development of your budget request,you determine that there are unique requirements or unique situations in your department that affect your budget presentation,please do not hesitate to contact the Director of Finance and Administration at extension 4218 to answer questions,or to get approval for variation to the normal procedures outlined in the special instructions above or in the Budget Manual. 27 WELD COUNTY MISSION STATEMENT Provide responsive, efficient, and ethical government services for the people of Weld County. 28 WELD COUNTY GUIDING PRINCIPLES CUSTOMER PERSPECTIVE OPERATIONAL PERSPECTIVE FINANCIAL HUMAN PERSPECTIVE RESOURCES PERSPECTIVE Ensure long-term fiscal stability for the County. Reduce the cost of conducting the County's business. Enhance customer service. Provide the necessary knowledge, skills, and resources to County employees to carry out these principles. Ensure adequate provision of mandated services. Focus on the root causes or problems that affect the quality of life of County citizens. Provide leadership on intragovernmental, intergovernmental and intersectoral cooperation and collaboration aimed at improving services to County citizens. NOTE: Robert S. Kaplan of Harvard Business School has determined that two perspectives, human resources and financial,are the driving indicators of operations and that operations are the primary indicators of customer service. 29 WELD COUNTY GOVERNMENT STRATEGIC GOALS ♦ Each department should establish benchmarks with measurable results to improve the health, safety, and welfare of the people of Weld County. ♦ Explore and utilize,when cost-effective and beneficial,technology and satellite campuses to provide more accessibility and better services 24/7 when and where possible. ♦ Ensure new growth contributes resources timed to coincide with, and in proportion to, its impact on the infrastructure and support of Weld County. ♦ Develop and maintain public information and interaction through a web site,public relations, and other modes of communication to improve the delivery and understanding of services. ♦ Work with diverse constituents and diverse constituent groups on processes and matters to have a positive impact on the County and the well being of County citizens. ♦ Include diverse private and nonprofit involvement in maintaining and enhancing the general health, welfare, and safety of the people of Weld County. ♦ Expand and diversify the economic base, and maximize the natural resources of Weld County. ♦ Rewrite land use regulations so they are easier to understand and follow. ♦ Recruit,train,and retain a professional workforce that will meet the county's future staffing needs. ♦ Encourage diversity of representation of citizens on appointed boards and groups. ♦ Implement the ability to accept electronic payments in all County departments. NOTE: Goals and objectives linked to the Strategic Plan are included in individual department budgets where applicable. Status and accomplishments of goals and objectives are reported quarterly to the Board of County Commissioners by the departments. 30 MAJOR PROGRAM SPECIFIC GOALS f Work with State in improving CBMS system in Social Services. ♦ Complete the 2008 Public Works Work Plan and develop strategic transportation system. f Replace Bridge 87/42.5 over South Platte River. ♦ Continue implementing the long-term strategy for use of e-government and new technologies in Weld County departments and offices. ♦ Construct portions of Weld County Road 2 with Adams County. ♦ Continue West Nile Virus program at monitoring and some education level. ♦ Construct Weld County Road 13 from State Highway 34 to Weld County Road 62. ♦ Continue to explore revenue raising and cost containment strategies for the Paramedic Services. f Complete the update of the Weld County Comprehensive Plan ♦ Continue to increase traffic enforcement efforts to reduce traffic fatalities on Weld County roads and highways. f Cope with the growing inmate population. ♦ Open Phase III of North Jail. ♦ Implement an In-Custody Alternative Placement Program (ICAPP)for jail inmates. f Expand the truancy case management program in Juvenile Diversion. ♦ Establish a Critical Response Team in the Sheriff's Office. ♦ Replace Bridge 13/54 with Larimer County. ♦ Replace Bridge 27/66A. ♦ Continue implementation of second year of five-year Support Healthy Marriages Grant. ♦ Construct an additional Social Services Building. f Bid out the Information Services contract for selection of successful vendor. ♦ Locate various departments due to new Social Services Building. 31 2008 PROGRAM ISSUES ♦ Open Phase III of the North Jail. ♦ Implement an In-Custody Alternative Placement Program (ICAPP) for jail inmates. + Increase traffic enforcement in Weld County to reduce traffic fatalities. ♦ Cope with the continued growth and development in the County. ♦ Bid out the Information Services contract for selection of successful vendor. + Implement strategic transportation system to accommodate growth in County's urbanized areas and use of the transportation impact fees. ♦ Open four additional courtrooms. ♦ Implement a new computer system for the Assessor. ♦ Identify technology uses to improve services and cost-effectiveness of services. ♦ Enhance the back-up Communication Center. ♦ Complete the update of the Weld County Comprehensive Plan. ♦ Continue implementation of e-government strategy. ♦ Construct an additional Social Services Building. ♦ Expand the truancy case management program in Juvenile Diversion. ♦ Continue to explore revenue and operational options to keep the Paramedic Services a viable and affordable service to the citizens. ♦ Enhance and expand services in the Southeast Weld Service Center. ♦ Conduct a Presidential Election using vote centers. + Continue implementation of CBMS system in Social Services. ♦ Contract to construct Weld County Road 2 with Adams County. ♦ Establish a Critical Response Team in the Sheriff's Office. 32 ♦ Provide a School Resource Officer (SRO) for Weld Central High School. ♦ Monitor West Nile Virus, but no spraying. ♦ Continue to develop plans for the County for bioterrorism and emergency preparedness. ♦ Cope with growing inmate population. ♦ Implement the second year of the five-year Support Healthy Marriages Grant. 33 SIGNIFICANT CHANGES IN POLICY FROM PRIOR YEARS > Complete the update of the Weld County Comprehensive Plan. > Continue implementation of the Strategic Road Plan. > Continue a reduced West Nile Virus program to monitoring and some education. > Conduct a Presidential Election using vote centers. > Continue to enhance the public health infrastructure to improve local emergency preparedness and responsive to bioterrorist events. > Establish a Critical Response Team in the Sheriffs Office. > Work with State in resolving CBMS problems for Social Services. > Expand the truancy case management program in Juvenile Diversion. > Open Phase III of North Jail. > Provide a School Resource Officer(SRO) to Weld Central High School. > Continue increased traffic enforcement efforts to reduce traffic fatalities in Weld County. > Implement an In-Custody Alternative Placement Program (ICAPP)for jail inmates. > Open four new courtrooms due to additional judges. > Replace Bridge 87/42.5 over the South Platte River. > Continue implementation of the Support Healthy Marriages program. > Replace Bridge 13/54 with Larimer County. > Replace Bridge 27/66A. > Construct Weld County Road 13 from State Highway 34 to Weld County Road 62. 34 IMPLEMENTATION AND RESULTS OF STRATEGIC OBJECTIVES As one reviews the prior year's strategic goals, there is evidence that a number of those strategic goals have been achieved or at least substantial progress has been made towards accomplishing them. Going through the strategic goals one by one, the following results can be reported. The initiative to use bench marking and measurable performance standards to improve services in Weld County is continuing into its eighth year. The budget unit summaries for each budget contain this information for each county service. The performance measures are being used to determine whether the budget resources bring about the desired results and whether the resources are being used in an efficient and effective manner. More and more emphasis is being placed on outcomes and not just output. An example is not how many traffic tickets were written, but the substantial reduction in the number of traffic fatalities in Weld County. Weld County continues developing initiatives in the area of technology and e-government. The Weld County website at www.co.weld.co.us has been enhanced in a number of areas. The county budget has been added to the website. Property taxes can now be paid on-line by taxpayers using ACH check transactions or credit cards. Meeting agendas,minutes,hearing notices,applications and forms from most departments are available on-line to the public. The Health Department provides various health education resources. The Sheriff's Office has added a number of informational components. The property records available on the website have continued to be improved along with the available geographical information system data. E-recording is made available to title companies and the public to allow customers to electronically record documents via the internet. The new Accela land use and permit fees system went on-line in mid-2007, allowing on-line access to citizens using those services. In the county's continuing goal of providing satellite locations to offer county services, the new Southeast Weld County Administration Building in Fort Lupton opened in the spring of 2006, and another building addition at the same location which provided expanded Social Services programs was opened in mid-2007. Growth in the county has put an ever increasing demand on county services and the county's infrastructure. The growth has increased the use of county roads and created congestion on several county roadways that need to be mitigated. Although the county has made tremendous progress the last twenty years in improving the overall condition of county roads and bridges,growth is adding a whole set of new problems. The character of many county roads in the Greeley- Windsor area and southwest part of the county have changed from rural roads to urbanized roads due to traffic volume demanding a higher capacity and level of service. Even though the county has increased funding in this area and imposed a traffic impact fee,additional investments may have to be made in the future to keep the transportation system at an acceptable level. Weld County must respond with new and creative ways to deal with these issues in a way that is satisfactory to the citizens and maintains the high quality of life they are accustomed to having in Weld County. The county imposed a capital expansion impact fee and drainage/stormwater impact fee to have new growth pay its own way. Studies were commissioned in 2007 to update these fees along with updating the Weld County Comprehensive Plan for land use. In 2007, work continued with United Way to follow up on the community needs assessment to mobilize the community to improve people's lives in Weld County. The initiative was to create a comprehensive report on the quality of life in Weld County in order to identify emerging community 35 needs and to chart resources that exist to solve community problems. The purpose was to assure that community needs are properly identified so agencies and organizations can assure proper allocation of resources to interventions that improve community life in measurable ways. After a year's work,the group working on this identified four components that will strengthen families and build self-sufficiency in Weld County. The four components are: achieving potential; financial well-being;community wellness,and strengthening community safety. Various community groups and local governments in Weld County are taking on these issues and developing action plans. The comprehensive report entitled Weld County: Communities at a Crossroad is available from United Way of Weld County. Weld County has continued to seek involvement and input from the communities in Weld County. During the last year,staff and the County Commissioners held town meetings with representatives from all 32 city/town councils and interested public to seek involvement and input from the community. In addition, Weld County has over 30 advisory boards to provide input on specific issues. Weld County's interactive website was enhanced to disseminate information to,and receive feedback from, citizens. It is understood in Weld County that economic development plays a key role in building a healthy, desirable community. The citizens of Weld County appreciate the fact that this part of Colorado holds significant opportunity for economic enhancement. As we acknowledge that our heritage is strongly rooted in more traditional agriculture, we are in the process of building an awareness of agriculture's role in the development of new technologies related to bioscience and biofuels. As we acknowledge Weld County's leadership in fossil fuel extraction, with over 19,500 wells, we are excited to also pursue a leadership role in renewable energy technologies. To this end in the last year,one ethanol plant has opened and another is under construction. A major wind farm is being constructed in northeastern Weld County. Finally, in March, 2007, Vestas Wind Systems from Denmark announced that it is opening its North American headquarters and manufacturing plant in Windsor that will make wind turbine blades and employ over 400 people. The level of capital investment in Weld County for new facilities and facility expansions bodes well as an indicator of business confidence in the region and should create an environment conducive to continued infrastructure development. Finally, in the area of implementing strategic objectives, the Board of County Commissioners continues to ask each county department to review its regulations, policies,and procedures. The goal was to reduce or eliminate those regulations,policies,and procedures that hinder the county's ability to deliver services to its citizens. A specific area was in the Department of Planning Services where the Commissioners encouraged the department to be more of an advocate for the applicant, rather than a regulator, in order to make the land use application process less burdensome on the applicant, while still protecting all the property rights of interested parties. 36 BUDGET POLICIES The basic budget policies of Weld County are stated in the following forms: • Budget Process • Program Policy Changes/Impacts • County Strategic Objectives • Revenue Policies and Assumptions • Policy Directions • Significant Budget and Accounting Policies • 2008 Budget Guidelines The overall County budget policies are reflected at the program level on each of the"Budget Unit Summary" sheets. The "Budget Unit Summary" sheets describe how the policies impact operations, service levels and/or finances at the program level. In addition, comments on the summaries explain implementation issues and provide objectives and workload data for monitoring purposes. The"Budget Unit Summary"has been structured as follows to accommodate the governing board and public reader: • Department Description • Resources • Summary of Changes • Objectives • Workload Measures • Staff Recommendations NOTE: In accordance with Article IV, Section 4-2(6)(b), the Director of Finance and Administration shall cause the policies adopted or approved by the Board of County Commissioners to be implemented in the county as required by the Board of County Commissioners and insure that the activities of the departments are consistent with the policies determined and set by the Board of County Commissioners. 37 LONG RANGE FINANCIAL POLICIES Balancing the Operating Budget: The State of Colorado's constitution requires all local governments to adopt a balanced budget annually. Balanced budget means expenditures cannot exceed available resources. No debt financing of the operational budget is permitted. Weld County's policy is that under no circumstances will Weld County adopt a budget that is not balanced, even if the constitutional requirement is lifted. Long Range Planning: The Board of County Commissioners will adopt countywide strategic goals. The recommended budget shall,to the extent possible,based upon available resources,be consistent with the goals and objectives of the county's strategic goals. The process shall involve identifying several critical areas which have or are expected to have an impact on the financial condition of the county over the next five years. Once the critical issues are identified,specific goals and objectives will be developed along with a implementation plan by impacted departments. Asset Inventory: An inventory of capital needs will be maintained by the Director of Finance and Administration. The inventory shall include the identified needs, a list of projects, their cost estimates,and project timetable for funding,acquisition or construction. The recommended budget shall include a capital budget and a five-year capital plan with a balanced financial base for renewal, replacement,and new projects. The capital budget shall be adequate to maintain capital assets at a level sufficient to protect infrastructure and minimize future maintenance and replacement costs. Revenue Diversification: Weld County encourages a diversity of revenue sources in order to improve the County's ability to handle fluctuations in individual revenue sources year to year and long term. Due to the high percentage of oil and gas assessed values, Weld County also encourages the diversification of revenues for long range planning to minimize the dependence of the County's budget on oil and gas revenue fluctuations in production and price, and long range depletion of the resource in the County. Fees and Charges: Unless fees or charges are established by state law or contractually, Weld County will establish fees for goods and services at full cost recovery, including direct and indirect costs, where the user of the goods or services has the ability to pay. All fees will be reviewed periodically to insure that they are still appropriate. Fees will be available for the public and adopted by code in public meetings. Use of One-Time Revenues: Weld County has a policy discouraging the use of one-time revenues for ongoing operational expenditures. The highest priority for one-time revenues will be to fund assets or other non-recurring expenditures, or to put the one-time revenues in a reserve fund. Debt Capacity,Issuance,and Management: To the extent possible,Weld County will pay cash for major projects rather than borrowing. Any existing debt will be retired at the earliest possible time during the life of the debt unless circumstances change significantly. Weld County's debt level per Weld County's Home Rule Charter and state law cannot exceed three percent of the current assessed value of the county. The current debt capacity is over$132 million. 38 Stabilization Funds: Weld County maintains a prudent level of financial resources in the form of contingent and emergency reserves,plus adequate fund balances for cash flow,to protect against the need to reduce service levels or raise taxes and fees due to temporary revenue shortfalls or unpredicted one-time expenditures. See fund balance policy in policy section of the Budget Message for more details. Operating/Capital Expenditure Accountability: A budgetary control system will be maintained by Finance to ensure accountability and adherence to the budget by restricting the expenditure of funds above the amount appropriated for the spending agency. Monthly financial reports will be available on-line through the accounting system for elected officials and department heads,detailing the progress towards budget compliance. These reports will, at a minimum, compare the current budget and year-to-year revenues and expenditures by department. Contingency Planning: Weld County supports a financial planning process that assesses the long-term financial implications of current and proposed operating and capital budgets, budget policies, cash management, and investment policies, programs and assumptions that will permit Weld County to deal with future contingencies in a reasonable and responsible way without adversely impacting County citizens. 39 REVENUE POLICIES AND ASSUMPTIONS The following revenue policies and assumptions have been used in the preparation of the 2008 budget. 1. Wherever possible,those receiving the benefits of a government service should pay for what they receive in full through current fees, charges,and other assumptions. 2. Continual search for new sources of revenue shall be made to diversify the County's financing plan. 3. The County shall seek the establishment of a diversified and stable revenue system to shelter the County from short run fluctuations in any one revenue source. 4. Estimated revenues are conservatively projected. 5. Proposed rate increases are based upon: A. Fee policies applicable to each activity. B. Related cost of the service provided. C. The impact of inflation in the provision of services. D. Equatability of comparable fees. 6. Programs funded by state and federal revenue sources shall be reduced or eliminated accordingly if state or federal revenues are reduced or eliminated. Local funding will be substituted only after a full study by the Board and if the program has a high priority to satisfy a local need. 7. Revenue targeting for a specific program shall only be utilized whenever legally required and when a revenue source has been established for the sole purpose of providing a specific program. 8. Revenue from intergovernmental sources with a specific ending date shall not be projected beyond the date. 9. Assume a local economy similar to 2007, historical growth rates,and interest rates of an average of 4.9 percent throughout 2008. 10. Property taxes are based upon the maximum allowable under Amendment One (TABOR) and the Weld County Home Rule Charter limitation. 11. Assume that unless there is proven evidence to the contrary, federal and state categorical and entitlement grants will continue at the current level of funding. 40 SPECIFIC REVENUE ASSUMPTIONS OF SIGNIFICANT REVENUE Property Tax: Levy with maximum allowable, per Weld County Home Rule Charter and Amendment One (TABOR) limitation. Specific Ownership Tax: Personal property tax on vehicles(SOT)is anticipated to remain at the historical level of 8.90 percent of property tax. Building Inspection and Planning Permits: Based upon continuation of 2007 land use and construction activity level with 2008 rates applied. State and Federal Grant Revenue: Budget at signed contract level or anticipated funding level provided by state or federal agency. Police Service Contract: Based on signed contractual agreements. Charges for Services: Charges to special districts and other public entities are based upon signed contracts. Drunk Driving Fines: Based on $30 per offender at anticipated level of 1,020 with two percent waiver rate. Earning on Investments: Calculated on an average earnings rate of 4.9 percent on estimated average daily balances. Royalties: Based on analysis of oil and gas leases active on 40,000 plus acres of mineral interests owned by Weld County. New lease bonus activity is estimated at$10,000 for 2008. Rental: All rental income is based upon signed leases. Overhead/A-87 Cost Plan: Revenues based upon the 2006 Indirect Cost Plan approved by the Department of Health and Human Services that result in federal revenue allowable from grants. County Clerk Fees: Calculated on the historical level of activity. Treasurer's Fees: Based upon historical level of activity for fees, which have been relatively constant. Highway Users-Special Bridge: Revenue based upon signed state and federal grant contracts. Motor Vehicle Registration Fees: Based upon historical level of activity for fees,which remains predictable over time, plus three percent growth factor due to car price increases. Highway User's Tax: Based on State Department of Highway estimates from gas tax less three percent reduction that Weld County has historically experienced. 41 Social Service Revenue: Based on anticipated caseload as discussed under each program plus state and federal funding formula for each program. Health Grants: Based upon contracts signed July 1, 2007. Health Fees: Based upon historical patient/client caseload with 2008 rates applied. Human Resource Grants: Based upon contract funding level as of October 1, 2007. State Lottery: Funded at the current level, with no anticipated legislative changes. Solid Waste Fees: Ten percent surcharge applied to historical waste volumes and input on projected volume from landfill operators. Paramedic Service Fees: Calculated based upon 2006-2007 call volume plus 4.3 percent rate increase. Internal Service Fund Revenues: Revenues for each IGS Fund equal funded anticipated expenditures in user departments' budgets. Work Release Inmate Fee: Based upon average of 200 work release inmates per day. 42 MAJOR REVENUE HISTORICAL TRENDS AND ANALYSIS DESCRIPTION 2004 2005 2006 2007 2008 Property Taxes $53,350,030 $59,680,948 $64,636,463 $70,575,408 $75,033,756 Other Taxes 5,775,000 5,900,000 6,410,000 6,710,000 7,030,000 Fees 5,402,000 5,552,000 7,827,000 7,330,000 6,902,500 Intergovernmental 37,596,009 40,309,456 43,117,355 50,899,664 56,366,866 Licenses/Permits 1,989,400 2,064,620 3,002,400 3,470,900 2,211,400 Charges for Services 4,316,156 4,532,516 5,301,937 5,169,059 4,606,876 Internal Services 7,411,064 15,985,123 16,345,526 17,416,155 16,788,922 Paramedic Fees 8,340,000 8,865,667 6,215,459 7,642,187 7,600,608 Miscellaneous 3,568,845 2,417,897 5,054,178 5,403,378 6,383,444 TOTAL REVENUES $127,748,504 $145,308,227 $157,910,318 $174,616,751 $182,924,372 TREND ANALYSIS Property Tax: Increases will track with the Home Rule Charter and TABOR tax limitations,which are growth in actual property value, plus cost-of-living (6.4% in 2008). Other Taxes: Primarily, specific ownership taxes that grow with car registrations. Increase due to change in law generating more severance taxes. Fees: Fees have been increased and new fees added, due to growth in area. However, in 2008 fees are projected to decline due to slow down in construction activity. Intergovernmental: State and federal revenues have been growing at about 7% per year. However,in 2008 theyjumped to 10.7%growth due to the state restoring health and human service funding levels which were cut during the last four years. Historical trend should resume in 2009. Licenses/Permits: Permit revenue will slow in 2008 due to slow down in residential construction activity. Charges for Services: Revenue is predictable based on contracts for service and reimbursable projects. Slight drop in 2008,due to Human Services drop in transportation services and annexation of Erie landfill by Erie. Internal Services: Predictable revenue based on stable usage. Change in 2005 was due to becoming self-insured for health care insurance. No debt service in the Finance Corporation reduced revenues for 2008. Paramedic Fees: Fees grow about 6% due to volume, and 4.3% due to rate increase. Very predictable. 2008 had a change in accounting for Medicaid/Medicare adjustments being treated as revenue adjustments versus uncollectible amounts. Net amount the same. Miscellaneous: Revenue predictable, even though some variation in specific years. Interest revenue is found in this category and increased due to conservative estimate in 2007. 43 POLICY DIRECTIONS Incorporate Guiding Principles, Mission Statement, and Strategic Goals into the budget submission. Continue revenue maximization policy to support County services to users. Continue policy of identifying ways to minimize the reliance upon property tax funding. Advocate legislative positions. Recommend a revised compensation pay plan based upon annual salary survey data to keep County compensation competitive with the labor market. Examine County programs on a continual basis to maximize productivity and maintain current service levels with current or reduced workforce. Examine County programs and services to prepare Weld County for continuing financial uncertainties and future limitations. Utilize cost cutting/revenue raising strategies to hold down costs and support County services. This may be accomplished by: Organization assessment - Contraction in services - Productivity improvement Reprivatization and contracting Automation Energy conservation - Administrative reorganization Innovation/technological transfer Continue position sunset review process to assess the need for any vacated positions. Utilize a target budget approach with the following features: Identifies County's resource capacity All can see the targets and related reductions Identify proposed non-funding early Allows time to accommodate reductions (employees) - Offers support to managers to eliminate marginal services, less productive employees, etc. - Allows board discretion in allocating funds to unfunded programs in critical service areas - Targets all offices, departments, and outside agencies Better reflects County priorities Since limits are known,allows planning of alternative expenditure levels six months before fiscal year begins Constrains growth in existing levels,so high priority requests can be granted while lower priority projects are cut 44 - Examine all user and service fees and make recommendations for increases or other adjustments to match the cost of providing such services. This is a follow-up we have been doing the last three years. - Clearly identify all newly mandated program costs for the Board. Continue the County's share of partnership programs,unless a change is legally mandated, and decrease the share wherever possible. - Maximize manpower avoidance or substitution methods for all departments through automation, productivity improvements, or cost cutting strategies. Recommend capital outlay expenses for equipment only when the need has been fully justified,the useful life of equipment cannot be extended,and it has been determined that salvage equipment is unavailable for use. Vehicle replacement must be recommended by the Equipment Service Manager for consideration in the budget process. - Continue to examine priorities,which services to provide,best way to deliver services,and most cost effective way to provide services within the constraints of TABOR. - Minimize levels of management for departments within the County by flattening the organization and empowering employees to the maximum extent possible. 45 EXPLANATION OF INDIVIDUAL FUNDS GOVERNMENTAL FUND TYPES: Funds generally used to account for tax-supported activities. General Fund The General Fund accounts for all financial transactions of the County that are not properly accounted for in other funds. Ordinary operations of the County such as public safety, County administration and other activities financed from taxes and general revenues are reflected in this fund. Special Revenue Funds Special Revenue Funds are established to account for taxes or other earmarked revenue for the County which finance specified activities as required by law or administrative action. Public Works Fund: The Public Works Fund records all costs related to Weld County road and bridge construction and maintenance. This fund is also utilized for allocation of monies to cities and towns for use in their road and street activities. Social Services Fund: The Social Services Fund accounts for the various public welfare programs administered by the County. Conservation Trust Fund: The Conservation Trust Fund accounts for revenue received from the State of Colorado to be used for the acquisition,development and maintenance of new and existing conservation sites within Weld County. The funds are derived from the Colorado State Lottery. Contingent Fund: The Contingent Fund records any property tax revenue levied by the Board of County Commissioners to cover reasonably unforeseen expenditures. Emergency Reserve Fund: This fund was established in accordance with State Constitution Amendment One(TABOR),passed November 3, 1992. The reserve can only be used for true emergencies as defined by the amendment. Funding level must be one percent of fiscal spending in 1993,two percent in 1994,and three percent in 1995 and fiscal years thereafter. Public Health Fund: The Weld County Public Health Department provides health services to County residents. The fund reflects revenue and expenditures for health care, health education, health monitoring and other related activities. 46 Human Services Fund: The Human Services Fund accounts for various Federal and State human service grants. Primary funding agencies are DOL, HHS, and CSA. Solid Waste Fund: This fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites for the purpose of combating environmental problems and for further improvement and development of landfill sites within the County. Capital Project Funds Capital Project Funds are established to account for financial resources used for the acquisition or improvement of the capital facilities of the County. Capital Expenditures Fund: This fund accounts for various capital improvement projects on County property as required by Section 29-1-301, C. R. S., 1973. PROPRIETARY FUND TYPES: Funds that focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. There are two different types of proprietary funds: enterprise funds and internal service funds. Internal Service Funds Internal Service Funds are established to account for goods and services provided to other departments of the County on a cost-reimbursement basis. Motor Vehicle Fund: This fund accounts for the revenue and costs generated by equipment and vehicles rented to the Public Works Fund and to various departments of other County funds. Insurance Fund: This fund accounts for all insurance costs for the County. The program is a combination of insured risks and protected self-insurance risks. Phone Services Fund: This fund accounts for all phone costs provided to the County and other outside agencies on a cost-reimbursement basis. Health Insurance Fund: This fund accounts for the self-insured health,dental,and vision plans offered County employees. Weld County Finance Corporation Fund: This fund accounts for the lease/purchase of county facilities. There are no active leases. The last lease was paid off on August 1,2007. 47 Enterprise Funds Enterprise funds are established to account for operations(a)that are financed and operated in a manner similar to private business enterprises--where the intent of the governing body is that the costs(expenses, including depreciation)of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Paramedic Services Fund: This fund accounts for all the rescue unit fees and costs associated with the operation of a County-wide paramedic service for the citizens of Weld County. 48 SIGNIFICANT BUDGET AND ACCOUNTING POLICIES BUDGETARY ACCOUNTING BASIS: The Weld County budgetary procedure uses the following Basis of Accounting. Basis of Accounting refers to when revenue and expenditures are recognized in the accounts and reported in the financial statements. Basis of Accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The governmental funds and expendable trust funds utilize the modified accrual basis of accounting. Under this method revenue is recorded in the year in which it becomes both measurable and available as net current assets. "Measurable" means the amount of the transaction can be determined and"available"means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Revenue susceptible to accrual, that is, measurable and available to finance the County's operations,orofa material amount and not received at the normal time of receipt,primarily consists of 1)state highway users tax;2)property taxes,assessed in 2007 payable in 2008, and 3)various routinely provided services(ambulance and health department). Unbilled charges for services are recorded in the appropriate funds at year end. Expenditures are generally recorded when the related fund liability is incurred. Proprietary funds follow the accrual Basis of Accounting whereby revenue is recognized in the year in which it is earned and becomes measurable. Expenses are recorded when liabilities are incurred. Due to Colorado legal requirements,capital expenses are budgeted and appropriated in the Proprietary Funds. BUDGET ADOPTION: An annual budget and appropriation ordinance is adopted by the Board of County Commissioners in accordance with the Colorado State Budget Act and Weld County Home Rule Charter. The budget is prepared on a basis consistent with generally accepted accounting principles for all governmental, proprietary and expendable trust funds. The accounting system is employed as a budgetary management control device during the year to monitor the individual departments(level of classification which expenditures may not legally exceed appropriations). All annual appropriations lapse at year end. The Director of Finance and Administration is authorized to transfer budgeted amounts within departments of each fund. Any revisions that alter the total appropriation for each department must be approved by the Board of County Commissioners through a supplemental appropriation ordinance. 49 AMENDMENT TO BUDGET PROCESS: Section 29-1-111.5, C. R. S., provides that, if during the fiscal year,the governing board deems it necessary,in view of the needs of the various offices or departments,it may transfer budgeted and appropriated monies from one or more spending agencies in the fund to one or more spending agencies in another fund and/or transfer budgeted appropriated monies between spending agencies within a fund. Section 29-1-111.6, C. R. S., provides that, if during the fiscal year, the governing body or any spending agency received unanticipated revenue or revenues not assured at the time of the adoption of the budget from any source other than the local government's property tax mill levy,the governing board of the local government may authorize the expenditure of these unanticipated or unassured funds by enacting a supplementary budget and appropriation. Supplementary budget and appropriations require a two-thirds majority vote by the Board of County Commissioners. PROPERTY TAXES: Property taxes attach as an enforceable lien on property as of January 1. Taxes are levied no later than November 15 and are payable the following year in two installments on February 28 and June 15,or in full on April 30. The county,through the Weld County Treasurer, bills and collects its own property taxes as well as property taxes for all school districts,cities and towns and special districts located within the county. In accordance with Section 14-7 of the Weld County Home Rule Charter, all ad valorem tax levies for county purposes,when applied to the total valuation for assessment of the county, shall be reduced so as to prohibit the levying of a greater amount of tax revenue than was levied from ad valorem taxation in the preceding year,plus five percent(5%),except to provide for the payment of bonds and interest. The Board of County Commissioners may submit the question of an increased levy to the County Council and,if in the opinion of a majority of the County Council,the county is in need of additional funds,the Council may grant an increased levy for the county in such amount as it deems appropriate, and the county is authorized to make such increased levy. Anyone capital project requiring a capital expenditure out of funds procured by ad valorem taxation equal to a three mill levy for three years shall be prohibited unless approved by a majority vote of the qualified electors at a general or special election per Section 14-8 of the Weld County Home Rule Charter. With the passage of Amendment One(TABOR)effective November 4, 1992, the mill levy cannot be increased above the prior year mill levy,except by a vote of the people. In addition, the growth of propertytax revenue cannot exceed the prior year amount plus inflation plus net new construction, without voter approval. 50 CAPITAL IMPROVEMENT POLICY 1. Capital Improvement Plan-A plan for capital expenditures to be incurred each year over a fixed period of several years (normally on a five year cycle) setting forth each capital project and identifying the expected fiscal year for each project and the anticipated revenues to finance those projects. 2. Capital Improvement Staff Committee - The Director of Finance and Administration develops a Long Range County-wide Capital Improvement Plan for all major capital expenditures within the County after surveying County-wide needs with program managers. The Board of County Commissioners is responsible for approving capital improvement policies, as well as approving capital improvement programming as a part of the annual budget. 3. Capital Assets- Capital assets are defined as land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure,and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. 4. Capital Projects-Capital projects are defined as those major,non-recurring projects that have a time interval of at least three(3)years between such expenditures and have a total cost of at least $10,000. Purchases of real property and selected equipment may be exempted from these limitations. Examples of capital projects include: A. New and expanded physical facilities. B. Large scale rehabilitation and replacement facilities. C. Major equipment which has a relatively long period of usefulness. D. The cost of engineering or architectural studies for services related to a major public improvement. E. Acquisition of land and/or buildings. 5. Annual Action Program-Those capital improvement projects from the plan which have been identified by the Director of Finance and Administration and approved by the Board of County Commissioners for funding and implementation for each fiscal budget year. 6. Relationship Between Capital Funding and Operating Budget-Capital assets,which include property,plant equipment,and infrastructure assets(e.g.,roads,bridges and similar items,)are reported in the applicable governmental or business-type funds. Capital assets are defined by the County as assets with an initial, individual cost of more than$5,000 and a useful life of more than one year. All fixed assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets are recorded at estimated fair market value at the date of donation. 51 The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. All reported capital assets, except for gravel roads, are depreciated. Improvements are depreciated over the remaining useful lives of the related capital assets. Depreciation on all assets is provided on the straight-line basis(asset value divided by years of useful life) over the following estimated useful lives: Buildings 20 - 50 years Improvements 20 years Infrastructure - Bridges 50 years Infrastructure - Roads 20 years Equipment 3 - 5 years Heavy Equipment 10 - 20 years GASB Statement 34 allows an alternative approach which would reflect a reasonable value of the asset and the cost incurred to maintain the service potential to locally established minimum standards in lieu of depreciation. To elect this option the County must develop and implement an asset management system which measures, at least every third year by class of asset, if the minimum standards are being maintained. The County has elected to use this alternative approach only for gravel roads. 52 INVESTMENT POLICY On March 5, 2003, the Board of County Commissioners adopted a comprehensive investment policy. A copy of the detailed investment policy can be obtained by contacting the Weld County Treasurer at(970)356-4000, Extension 3260. The following is a brief overview of the investment policy: The County Treasurer is responsible for the investment of all available monies. The statutes defining legal investments for Colorado counties are Sections 24-75-601 and 30-10-708, C.R.S. Investment priorities are (1) safety, (2) liquidity, and (3) yield. In compliance with statutes,deposits/investments are made only in"qualified"financial institutions, i.e., those which are federally insured by either FDIC. or FSLIC. Further, any deposit/investment amount in excess of $100,000 may only be made at institutions that are designated as public depositories by the state bank or savings and loan commissioners, Sections 11-10-118 and 11-47-118, C.R.S. Such designation occurs when acceptable collateral is pledged to secure the total deposit. Deposits/investments shall be made in the name of the treasurer in one or more state banks, national banks having their principal offices in this state, or in compliance with the provisions of Article 47 of Title 11,C.R.S. 1973,savings and loan associations having their principal offices in this state which have been approved and designated by written resolution bya majority of the Board of County Commissioners. The Board of County Commissioners can designate, by resolution, an average annual rate of interest income to be paid to a specific fund or funds. All other interest income is deposited to the county general fund for the purpose of supplementing the county mill levy thus reducing the amount of revenue required from property tax. The County maintains a cash and investment pool that is available for use by all funds except the Pension Trust Fund. Several of the County's funds also hold investments on their own account. The cash and investments of the Pension Trust Fund are held separately from those of the other County funds. Deposits: At year end,the estimated carrying amount of the County's deposits is over$90 million. Of this amount,approximately$1 million will be covered by Federal deposit insurance,and the remainder was collateralized with securities held by the pledging financial institution's trust departments or agents in the County's name. Investments: Statutes authorize the County to invest in obligations of the U.S. Treasury, agencies, and instrumentalities,commercial paper,and repurchase agreements. The Pension Trust Fund is also authorized to invest in corporate bonds and mortgages. Interest revenue is projected on the basis of an average interest rate of 4.9 percent in 2008. 53 FUND BALANCE AND RESERVE POLICY Weld County considers maintenance of adequate operating reserves to be a prudent management tool and important factor in providing financial flexibility to the County. A financial reserve may be used to address unanticipated revenue shortfalls and unforeseen expenditures. The reserves provide a first line of defense against deficit spending and help maintain liquidity when budget downturns become inevitable. The appropriate size of such fund balance reserves depends on the potential viability of the County's revenues and expenses, as well as its working cash needs to handle seasonality of revenues or expenditures. At a minimum as required by Article X, Section 20 of the Colorado Constitution, Weld County will maintain an Emergency Reserve Fund to assist with the expenses of unforeseen emergencies in the amount which shall be no less than three percent of the fiscal year spending limit. The County will budget a year-end fund balance in each fund, other than the Contingent and Emergency Reserve Fund, sufficient to reduce the likelihood of its having to enter the short-term debt market to pay current operating expenditures. Annually, the County will, in total, maintain satisfactory levels of fund balance reserves and contingent/emergency reserves to insure a continued strong financial position within the County. The actual fund balance and reserve amounts will be reviewed and set annually by the Board of Weld County Commissioners at the time of the adoption of the annual budget. In formulating the fund balance reserve levels the County has considered the two most frequent methods of determining a public entity's adequate reserve level by allocating enough money to cover a specific number of days of operating expenses, or allocating a flat percentage of operating revenues. As a prudent financial standard in the former case, a minimum of one to two months of operating expenses should be considered and in the latter instance, a minimum level of five to ten percent should be targeted. In addition, the reserve should be defined as only the unreserved or undesignated portion of the fund balance, not the total fund balance that includes receivables, accrued items,encumbrances,inventories,and subsequent year's expenditures. The unreserved or undesignated fund balance is totally liquid and has the most financial flexibility. With the above guidance Weld County has adopted the target reserve fund balance to be in the range of eight to twelve percent of the budgeted expenses of the annual operating and capital funds in total, excluding internal service funds. 54 ORGANIZATIONAL RESPONSIBILITY FOR BUDGET UNITS BUDGET UNIT RESPONSIBLE OFFICIAL General Fund: Office of the Board Chairman, Board of County Commissioners County Attorney County Attorney Public Trustee Public Trustee Planning and Zoning Director, Planning Services Clerk to the Board Director, Finance and Administration Clerk and Recorder Clerk and Recorder Elections Clerk and Recorder Motor Vehicle Clerk and Recorder Treasurer Treasurer Assessor Assessor Maintenance of Building and Grounds Director, Public Works County Council Chairman, County Council District Attorney District Attorney Victim Witness District Attorney Finance and Administration Director, Finance and Administration Accounting Controller Purchasing Director, Administrative Services Printing and Supply Director, Administrative Services Personnel Director, Administrative Services Computer Services Director, Finance and Administration Geographical Information System Director, Finance and Administration Capital Outlay Director, Finance and Administration Sheriff Sheriff Crime Control and Investigation Sheriff Regional Forensic Lab Sheriff 55 BUDGET UNIT RESPONSIBLE OFFICIAL Drug Task Force Sheriff Traffic Enforcement Sheriff Communications - County-wide Director, Finance and Administration E-911 Administration Director, Finance and Administration Criminal Justice Information System Director, Finance and Administration Communications System Development Director, Finance and Administration Coroner Coroner Centennial Jail Sheriff North Jail Sheriff Community Corrections Chairman, Community Corrections Board Building Inspection Director, Planning Services Office of Emergency Management Sheriff County-wide Animal Control Sheriff Pest and Weed Control Director, Public Works West Nile Virus Program Director, Finance and Administration Economic Development Director, Finance and Administration Waste Water Management Director, Finance and Administration Engineering Director, Public Works Extension Service Extension Agent Veteran's Office Director, Public Works Airport Director, Finance and Administration Mental Health Director, Finance and Administration Child Advocacy Center Director, Finance and Administration Developmentally Disabled Director, Finance and Administration Seniors Program Director, Finance and Administration Missile Site Director, Public Works Parks and Trails Director, Finance and Administration Building Rents Director, Finance and Administration Non-Departmental Director, Finance and Administration 56 BUDGET UNIT RESPONSIBLE OFFICIAL Community Agency Grants Director, Finance and Administration Island Grove Building Director, Finance and Administration County Fair Extension Agent Public Works Fund Director, Public Works Social Services Fund Director, Social Services Health Fund Director, Public Health and Environment Human Services Fund Director, Human Services Conservation Trust Fund Director, Finance and Administration Contingency Fund Director, Finance and Administration Emergency Reserve Fund Director, Finance and Administration Solid Waste Fund Director, Finance and Administration Capital Expenditure Fund Director, Finance and Administration Paramedic Fund Director, Paramedic Services Motor Pool Fund Controller Insurance Fund Director, Finance and Administration Phone Services Fund Director, Administrative Services Health Insurance Fund Director. Finance and Administration 57 POLICY MATTERS/POINTS OF ISSUE WITH FISCAL IMPACT FUNDING INCLUDED EXCLUDED Assessor: Flexible Staffing Appraiser II/III $ 23,295 Victim Witness: Victim Witness Assistant $ 47,800 Restitution Clerk 39,216 Upgrade (5) VW Assistants (Grade 20 to 24) 25,750 Upgrade Community Service Worker to Office Tech III 3,600 District Attorney: Additional Deputy DA III 84,518 Upgrade Office Tech II (Discovery Clerk) 2,852 Investigator Eliminated 65,898 Upgrade Office Tech IV 5,938 Juvenile Diversion: Truancy Grant 32,090 Health: Upgrade Health Data Specialist to Epidemiologist 6,589 County Wellness Coordinator 28,718 Sheriff's Office: Contract Jail Space (100 inmates) 391,463 School Resource Officer- Operations 62,000 Phase III North Jail 2,598,220 OEM Vehicle 28,000 Crime Lab Training 6,800 In-Custody Alternative Placement Program 421,723 Upgrade Criminalist 8,039 Upgrade Investigator/Technical Expert 8,039 Upgrade six Deputy II to Deputy III 10,914 Human Services: Office Tech III 39,310 Elections: Office Tech III 39,310 58 FUNDING INCLUDED EXCLUDED Engineering: Auto CAD Tech $ 54,143 Transportation Planner $ 95,331 Senior Engineer 95,331 County Fair: Base Funding 5,899 Mental Health: North Front Range Behavioral Health 101,062 Community Agency Grants: Island Grove Regional Treatment Center 26,000 0 TOTAL GENERAL FUND $ 4,034,126 $ 323,722 Solid Waste Fund: Loss of Erie Landfill Revenue - 740.000 TOTAL SOLID WASTE FUND - 740,000 Paramedic Services Fund: Paramedic Service Program Coordinator $ 47,577 Rate Increase (4.3%) n/a 0 TOTAL PARAMEDIC SERVICES FUND $ 47,577 $ 0 NOTE: • Policy matters are changes in current policies. • Points of issue are items where the Director of Finance and Administration has a different recommendation than the budget unit's department head/elected official. 59 Aa:v: WIk COLORADO EMPLOYEE SALA!' Y SCHEDULE AND I ENEFITS a ' , sc SALARY RECOMMENDATIONS Weld County strives to pay competitive and equitable salaries. To maintain this competitive position, Weld County participates in various salary surveys. Salaries are set by the Board of County Commissioners after full consideration is given to: > Present pay rates compared to labor market competitors. The competitive job market may vary by job classification or specific jobs. > Ability to pay. > Benefit and supplemental pay policies. > Supply/demand situation for personnel needs. > Supply/demand situation in the labor market. > Employees' expectations. Salary Surveys Utilized: Mountain States Employers' Council - Public Employers Mountain States Employers' Council - Front Range • Budget reflects a salary adjustment of 3.5 percent with the only benefit change being the increase in the health insurance county contribution. Coverage remains with Great-West Healthcare. The Weld County Retirement Plan contribution for employer and employee move to 8.5 percent in 2008 and PERAforthe Health Department moved to 11.9%. All other benefits remain the same. The breakout by fund is as follows: General Fund $ 1,299,544 Road and Bridge Fund 474,759 Health Fund 207,357 TOTAL $ 1.981,660 Social Services salaries will be set in accordance with the Board's policy since Social Services employees are no longer in the State Merit System,as of July 16, 1997. A 3.5%increase is included in the Social Services budget. 61 OTHER BENEFITS VISION PROGRAM: COVERAGE FOLLOWS HEALTH INSURANCE PROGRAM COVERAGE FOR BOTH SINGLE AND FAMILY PLANS MAXIMUM AMOUNT PAID FOR SINGLE $300/YEAR OR FAMILY $600/YEAR NO DEDUCTIBLE 50% OF COVERED EXPENSES INCURRED EXAMINATION, LENSES, AND FRAMES LIMITED TO ONE EACH YEAR DENTAL PROGRAM: The County offers three dental plans: • County Plan • Alpha Dental Plan • Companion Life Dental Plan LIFE: Three times annual salary up to $600,000 at $0.185/$1,000/per month DISABILITY: $.33/$100 compensation EMPLOYEE ASSISTANCE PROGRAM: Program offered by APS LifeLink. WELLNESS: Wellness program will be enhanced for all County employees with the addition of a Wellness Coordinator and new wellness resources. EXECUTIVE PAY PLAN: Elected Officials and Chief Deputies have a direct benefit plan for health purposes. MILEAGE: Indexed two cents below IRS mileage allowance rate. RETIREMENT BENEFIT: County Retirement Plan-(8.5 percent of gross salaryfor County and employee contribution.) PERA-(11.9 percent of gross salary for County contribution and 8.5 percent of gross salary for employee contribution.) 62 SALARY ADJUSTMENTS BY DEPARTMENT DEPARTMENT NAME 2007 2008 DIFFERENCE Board of County Commissioners $ 500,536 $532,593 $ 32,057 County Attorney 458,072 490,147 32,075 Clerk to the Board 237,942 270,522 32,580 County Clerk 615,345 613,328 -2,017 Elections 183,552 202,023 18,471 Motor Vehicle 1,398,741 1,482,208 83,467 Treasurer 536,151 564,495 28,344 Assessor 2,136,633 2,169,080 32,447 County Council 17,626 19,538 1,912 District Attorney 3,950,745 4,063,144 112,399 Juvenile Diversion 144,444 144,444 0 Victim Assistance 406,174 412,560 6,386 Finance 288,667 304,272 15,605 Accounting 409,138 469,055 59,917 Purchasing 122,725 134,105 11,380 Personnel 504,392 569,100 64,708 Planning 1,085,029 1,147,928 62,899 Buildings and Grounds 1,374,943 1,462,245 87,302 GIS 51,992 58,016 6,024 Printing and Supply 94,757 100,522 5,765 Sheriff Administration 1,114,714 1,084,866 -29,848 Sheriff Operations 5,426,756 5,583,908 157,152 Traffic 829,140 910,354 81,214 Animal Control 135,225 223,593 88,368 Forensic Laboratory 130,514 110,479 -20,035 Victim Advocates 85,170 99,403 14,233 Task Force 99,367 99,367 0 63 DEPARTMENT NAME 2007 2008 DIFFERENCE County Coroner $ 310,512 $ 316,612 $ 6,100 North Jail 11,932,282 12,547,697 615,415 Centennial Jail 1,904,701 2,025,989 121,288 Building Inspection 1,002,539 1,026,023 23,484 Noxious Weeds 251,175 262,096 10,921 Office of Emergency Management 75,334 81,877 6,543 Engineering 1,617,877 1,745,105 127,228 Missile Park 39,075 41,224 2,149 Retiree Health 600,000 0 -600,000 County Extension Office 198,181 199,353 1,172 Veterans Affairs 57,605 60,044 2,439 TOTAL GENERAL FUND $ 40,327,771 $ 41,627,315 $ 1,299,544 0 Public Works Administration $ 462,380 $ 497,394 $ 35,014 Public Works Trucking 1,806,991 1,953,230 146,239 Public Works Motor Grader 2,469,684 2,597,568 127,884 Public Works Bridge 1,516,129 1,573,393 57,264 Public Works Maintenance Support 627,991 647,987 19,996 Public Works Mining 650,754 713,069 62,315 Public Works Pavement Management 503,052 529,099 26,047 TOTAL PUBLIC WORKS FUND $ 8,036,981 $ 8,511,740 $ 474,759 Health Administration $ 527,054 $ 545,501 $ 18,447 Health Communication 820,631 849,354 28,723 Community Health Services 2,511,509 2,599,412 87,903 Environmental Health 1,557,298 1,629,582 72,284 TOTAL PUBLIC HEALTH FUND $ 5,416,492 $ 5,623,849 $ 207,357 64 POSITION AUTHORIZATION CHANGES DUE TO 2008 BUDGET FUND AND DEPARTMENT DEPARTMENT NAME OLD POSITION NEW POSITION 1000-10200 County Attorney Asst County Attorney III Transferred to SS 1000-10200 County Attorney Asst County Attorney III Asst County Attorney IV 1000-11200 Elections None Office Tech III 1000-13100 Assessor Assessor II Assessor II/III flexibly staffed 1000-13100 Assessor Sr. Appraiser None 1000-13100 Assessor Office Tech III (6) Transfer Tech (6) 1000-15100 District Attorney None Deputy DA III 1000-15100 District Attorney (2) Office Tech IV (2) Legal Secretaries 1000-15100 District Attorney Office Tech III Office Tech IV 1000-15100 District Attorney DA Investigator I None 1000-15100 District Attorney Office Tech II 10 hrs Office Tech II 15 hrs 1000-15200 Juvenile Diversion None .5 FTE Interpreter 1000-15200 Juvenile Diversion Truancy Case Truancy Case Manager Manager (.5 FTE) (1.0 FTE) 1000-15300 Victim Witness None Restitution Clerk 1000-15300 Victim Witness Community Service Worker Office Tech III 1000-16200 Accounting Office Tech III (3) Accounting Tech (3) 1000-16400 Human Resources None Office Tech III 1000-21200 Sheriff Operations None 3.5 School Resource Officers 1000-21200 Sheriff Operations None 3.5 Deputy II (Contracts) 1000-21200 Sheriff Operations Criminalist (Grade 38) Criminalist (Grade 42) 1000-21200 Sheriff Operations Investigator/Tech Investigator/Tech Expert (Grade 38) Expert (Grade 42) 1000-21200 Sheriff Operations Deputy II (6) Deputy III (6) 1000-24410 North Jail None (1) Office Tech II 65 FUND AND DEPARTMENT DEPARTMENT NAME OLD POSITION NEW POSITION 1000-24410 North Jail None (1) Booking Technicians 1000-24410 North Jail None (1) Deputy Chief 1000-24410 North Jail None (5) Shift Commanders 1000-24410 North Jail None (3) Correctional Counselors 1000-24420 Centennial Jail None ICAPP Coordinator 1000-24420 Centennial Jail None Client Manager 1000-31100 Engineering GIS Tech None 1000-31100 Engineering Sr. Engineer Transportation Planner 2000-32200 PW Motor Grader None 2 Grader Rovers 2000-32400 PW Mtnc. Support 9 FTE None 2000-32700 PW Pavement Mgmt None 9 FTE 2100-42110 SS Co Admin None 6 FTE 2100-42410 SS Child Welfare None 10 FTE 2100-42610 SS Leap None .5 FTE 2500-41100 Health Communication None .5 FE Wellness Coordinator 2500-41100 Health Communication Health Data Specialist Epidemiologist (Grade 48) 2560-41300 Community Health 44.90 FTE 43.65 FTE Services 5000-23100 Paramedic Services None Program Coordinator NOTE: The dollar impact of the additional positions and upgrades for 2008 total $2,369.611 for salaries and benefits. 66 SUMMARY OF FUNDS ♦ 0 !. ALL FUNDS REVENUE $80,000,000 $70,000,000 $60,000,000 - 2007 $50,000,000 $40,000,000 ■2008 $30,000,000 • $20,000,000 $10,000,000 $0EEL MN E. (6 fli17 7 0 O C U 0 Z E 0 ° cm U 0 o E 11 (. m 8 fn 'O 0 O L-� > 0 � O C [p 11 o N N E L u 0 ` O o V c m J _ a 2008 Revenue Total $212,928,626 (2007 $208,120,751) Paramedic Fees, $7,600,608,4% n'I Internal Services, $16,774,025, 8% \ Property Tax, Fund Balance, nF $75,033,756, 36% $30,600,000, 14% r ' - k4.. Miscellaneous, $5,548,242, 3% Other Taxes, $7,080,000, 3% Chg for Service, ! i =- $4,811,289, 2% Licenses/Permits, ! Fees, $6,902,500, $2,211,400, 1% 3% Intergovernmental II $56,366,806 26% 67 ALL FUNDS EXPENDITURES $45,000,000 - $40,000,000 -- -- -- - __-- $35,000,000 - -- -- ------ --- ❑2008 $30,000,000 -- --- - ■2007 $25,000,000 -- --- ---_ — -- - - — _---. ----- ___— _-_. _--- $20,000,000 _.--- - $15,000,000 - ---- __ - $10,000,000 $5,000000 —_ $ ee v-z d1 c1 �a �'° ecl \o° e°� Ae e5 �e es °e Se i c0 +• Ge .2` so �e fc O e� as ec° 4 e \e\ci °�.o p°cam F'-''' J,°O° e\�ee C°�e oaf' 'c�`� ece� oe�5 ea. 5°° <t> Q �`�� eye\ ?° ,�,oc" �� \c`e� e�eco c. • Gel Q 2008 EXPENDITURES Total $195,601 ,175 (2007 $192,608,472) Contingency$12,400,000 6% Public Works$1,999,779 Auxiliary$471,779 0% 1% Capital$7,535,000 4% Social Services c i-Health$8,292,589 4% 14%$26,500,814 Public Safety Paramedic Service 21 $38,351,904 4%$7,677,728 Internal Services Culture/Recreation 9%$18,424,025 0%$960,069 Miscellaneous$1,139,259 , o General Governmenl 1% 13%$25,963,706 Human Services 1 1 8%$16,282,222 Road&Bridge 15%$29,602,301 68 MILL LEVY 2008 TOTAL 16.804 Capital, 1.344, 8% Social Services, 1.293, 8% Insurance, 0.336, "t 2% Public Works,_ General, 11.736, 1.647, 10% 69% Contingency, 0.448, 3% 2007 TOTAL 16.804 General, 11.487, 68% Social Services 1.333, 8% f. ,e o . Contingency, Capital, 1.399, 0.619, 4% 8Ynsurance, 0.298, 2% Public Works, 1.668, 10% 69 2008 BUDGET SUMMARY OF FUND BALANCES 2007 2007 2008 2008 2008 BEGINNING MILL BEGINNING MILL PROPERTY FUND BALANCE LEVY BALANCE LEVY TAXES 1000 General Fund $ 9,726,780 11.487 $ 2,500,000 11.736 $ 52,403,818 SPECIAL REVENUE FUNDS: 2000 Public Works 13,206,802 1.668 7,250,000 1.647 7,354,938 2100 Social Services 3,042,231 1.333 2,100,000 1.293 5,775,000 2200 Conservation Trust 163,281 0.000 0 0.000 0 2300 Contingent 2,848,729 0.619 5,400,000 0.448 2,000,000 2400 Emergency Reserve 4,000,000 0.000 5,000,000 0.000 0 2500 Health Department 1,052,060 0.000 700,000 0.000 0 2600 Human Services 838,178 0.000 800,000 0.000 0 2700 Solid Waste 1,130,357 0.000 1,100,000 0.000 0 CAPITAL PROJECT FUNDS: 4000 Capital Expenditure 0 1.39911 500,000 1.344 6,000,000 ENTERPRISE FUNDS: 5000 Paramedic Services 0 0.000 0 0.000 0 GROSS TOTALS $ 36,008,418 16.506 $ 25,350,000 16.468 $ 73,533,756 INTERFUND TRANSFER 0 0.000 0 0.000 0 NET TOTALS $ 36,008,418 16.506 $ 25,350,000 16.468 $ 73,533,756 INTERNAL SERVICE FUNDS: 6000 Motor Pool Operating 223,532 0.000 1,500,000 0.000 0 6200 Health Insurance 2,854,728 0.000 2,800,000 0.000 0 6300 Insurance 465,826 0.298 0 0.336 1,500,000 6400 Phone Services 1,225,826 0.000 950,000 0.000 0 6500 Weld Finance Corp 0 0.000 0 0.000 0 NET TOTALS - I S FUNDS $ 4,769,912 0.298 $ 5,250,000 0.336 $ 1,500,000 GROSS TOTALS -ALL FUNDS $ 40,778,330 16.804 $ 30,600,000 16.804 $ 75,033,756 70 ASSESSED VALUATION: $ 4,465,231,890 2008 2008 2008 2008 2008 TOTAL 2008 INTERGOV'T OTHER INTERFUND AVAILABLE APPRO- ENDING REVENUE REVENUE TRANSFER FINANCING PRIATIONS BALANCE $ 3,299,897 $ 16,018,248 $ 0 $ 74,221,963 $ 71,467,279 $ 2,754,684 13,494,166 7,790,233 0 35,889,337 29,602,301 6,287,036 19,805,814 0 0 27,680,814 26,500,814 1,180,000 396,000 9,000 0 405,000 405,000 0 0 0 0 7,400,000 7,400,000 0 0 0 0 5,000,000 5,000,000 0 3,383,343 1,117,450 3,646,734 8,847,527 8,147,527 700,000 15,160,466 698,500 117,351 16,776,317 15,976,317 800,000 0 635,000 0 1,735,000 1,229,269 505,731 750,000 285,000 0 7,535,000 7,535,000 0 77,120 7,600,608 0 7,677,728 7,677,728 0 $ 56,366,806 $ 34,154,039 $ 3,764,085 $ 193,168,686 $180,941,235 $ 12,227,451 0 0 -3,764,085 -3,764,085 -3,764,085 0 $ 56,366,806 $ 34,154,039 $ 0 $ 189,404,601 $177,177,150 $ 12,227,451 0 6,688,500 0 8,188,500 6,518,500 1,670,000 0 8,686,111 0 11,486,111 8,686,111 2,800,000 0 320,000 0 1,820,000 1,640,000 180,000 0 1,079,414 0 2,029,414 1,579,414 450,000 0 0 0 0 0 0 $ 0 $ 16,774,025 $ 0 $ 23,524,025 $ 18,424,025 $ 5,100,000 $ 56,366,806 $ 50,928,064 $ 0 $212,928,626 $195,601,175 $ 17,327,451 71 2008 BUDGET SUMMARY OF MAJOR REVENUES AND EXPENDITURES 2008 2008 2008 2008 2008 BEGINNING PROPERTY INTERGOV'T OTHER INTERFUND FUND BALANCE TAXES REVENUE REVENUE TRANSFER 1000 General Fund $ 2,500,000 $ 52,428,103 $ 3,299,897 $ 15,993,963 $ 0 SPECIAL REVENUE FUNDS: 2000 Public Works 7,250,000 7,354,938 13,494,166 7,790,233 0 2100 Social Services 2,100,000 5,775,000 19,805,814 0 0 2200 Conservation Trust 0 0 396,000 9,000 0 2300 Contingent 5,400,000 2,000,000 0 0 0 2400 Emergency Reserve 5,000,000 0 0 0 0 2500 Health Department 700,000 0 3,383,343 1,117,450 3,646,734 2600 Human Services 800,000 0 15,160,466 698,500 117,351 2700 Solid Waste 1,100,000 0 0 635,000 0 CAPITAL PROJECT FUNDS: 4000 Capital Expenditure II 500,000 6,000,000 750,000 285,000 0 ENTERPRISE FUNDS: 5000 Paramedic Services 0 0 77,120 7,600,608 0 GROSS TOTALS $ 25,350,000 $ 73,558,041 $ 56,366,806 $ 34,129,754 $ 3,764,085 INTERFUND TRANSFER 0 0 0 0 -3,764,085 NET TOTALS $ 25,350,000 $ 73,558,041 $ 56,366,806 $ 34,129,754 $ 0 INTERNAL SERVICE FUNDS: 6000 Motor Pool Operating 1,500,000 0 0 6,688,500 0 6200 Health Insurance 2,800,000 0 0 8,686,111 0 6300 Insurance 0 1,500,000 0 320,000 0 6400 Phone Services 950,000 0 0 1,079,414 0 6500 Weld Finance Corp 0 0 0 0 0 NET TOTALS - I S FUNDS $ 5,250,000 $ 1,500,000 $ 0 $ 16,774,025 $ 0 GROSS TOTALS -ALL FUNDS $ 30,600,000 $ 75,058,041 $ 56,366,806 $ 50,903,779 $ 0 72 2008 2008 2008 2008 2008 TOTAL 2008 AVAILABLE PERSONNEL SERVICE/ CAPITAL APPRO- ENDING FINANCING SUPPLIES PRIATIONS BALANCE $ 74,221,963 $ 42,189,273 $ 27,669,773 $ 1,608,233 $ 71,467,279 $ 2,754,684 35,889,337 8,511,740 21,090,561 0 29,602,301 6,287,036 27,680,814 16,833,500 9,412,314 255,000 26,500,814 1,180,000 405,000 0 405,000 0 405,000 0 7,400,000 0 7,400,000 0 7,400,000 0 5,000,000 0 5,000,000 0 5,000,000 0 8,847,527 5,837,681 2,309,846 0 8,147,527 700,000 16,776,317 7,952,830 8,023,487 0 15,976,317 800,000 1,735,000 0 1,229,269 0 1,229,269 505,731 7,535,000 0 0 7,535,000 7,535,000 0 7,677,728 4,142,635 3,285,093 250,000 7,677,728 0 $ 193,168,686 $ 85,467,659 $ 85,825,343 $ 9,648,233 $180,941,235 $ 12,227,451 -3,764,085 0 -3,764,085 0 -3,764,085 0 $ 189,404,601 $ 85,467,659 $ 82,061,258 $ 9,648,233 $177,177,150 $ 12,227,451 8,188,500 0 6,494,500 24,000 6,518,500 1,670,000 11,486,111 0 8,686,111 0 8,686,111 2,800,000 1,820,000 0 1,640,000 0 1,640,000 180,000 2,029,414 156,854 922,560 500,000 1,579,414 450,000 0 0 0 0 0 0 $ 23,524,025 $ 156,854 $ 17,743,171 $ 524,000 $ 18,424,025 $ 5,100,000 $ 212,928,626 $ 85,624,513 $ 99,804,429 $10,172,233 $195,601,175 $ 17,327,451 73 2007 PROJECTIONS SUMMARY OF MAJOR REVENUES AND EXPENDITURES 2007 2007 2007 2007 2007 BEGINNING PROPERTY INTERGOV'T OTHER INTERFUND FUND BALANCE TAXES REVENUE REVENUE TRANSFER 1000 General Fund $ 10,747,701 $ 48,245,705 $ 3,303,195 $ 14,332,617 $ 0 SPECIAL REVENUE FUNDS: 2000 Public Works 14,751,877 7,004,703 12,938,000 10,087,000 0 2100 Social Services 2,081,357 5,600,000 18,914,673 0 0 2200 Conservation Trust 163,282 0 372,000 9,000 0 2300 Contingent 2,848,728 2,600,000 0 0 0 2400 Emergency Reserve 4,000,000 0 0 0 1,000,000 2500 Health Department 1,052,060 0 3,249,937 1,104,720 3,245,767 2600 Human Services 861,699 0 12,121,859 675,000 12,351 2700 Solid Waste 1,130,357 0 0 1,375,000 0 CAPITAL PROJECT FUNDS: 4000 Capital Expenditure II 11,730,547 5,875,000 0 500,000 0 ENTERPRISE FUNDS: 5000 Paramedic Services 171,905 0 0 7,642,187 0 GROSS TOTALS $ 49,539,513 $ 69,325,408 $ 50,899,664 $ 35,725,524 $ 4,258,118 INTERFUND TRANSFER 0 0 0 0 -4,258,118 NET TOTALS $ 49,539,513 $ 69,325,408 $ 50,899,664 $ 35,725,524 $ 0 INTERNAL SERVICE FUNDS: 6000 Motor Pool Operating 1,802,680 0 0 6,687,275 0 6200 Health Insurance 2,854,728 0 0 8,701,008 0 6300 Insurance 465,825 1,250,000 0 330,000 0 6400 Phone Services 1,278,162 0 0 956,579 0 6500 Weld Finance Corp 929,988 0 0 741,293 0 NET TOTALS - I S FUNDS $ 7,331,383 $ 1,250,000 $ 0 $ 17,416,155 $ 0 GROSS TOTALS -ALL FUNDS $ 56,870,896 $ 70,575,408 $ 50,899,664 $ 53,141,679 $ 0 74 2007 2007 2007 2007 2007 TOTAL 2007 AVAILABLE PERSONNEL SERVICE/ CAPITAL APPRO- ENDING FINANCING SUPPLIES PRIATIONS BALANCE $ 76,629,218 $ 37,549,938 $ 31,606,730 $ 4,972,550 $ 74,129,218 $ 2,500,000 44,781,580 7,720,815 29,810,765 0 37,531,580 7,250,000 26,596,030 15,161,962 9,129,068 205,000 24,496,030 2,100,000 544,282 0 544,282 0 544,282 0 5,448,728 0 48,728 0 48,728 5,400,000 5,000,000 0 0 0 0 5,000,000 8,652,484 5,416,492 2,535,992 0 7,952,484 700,000 13,670,909 6,524,407 6,346,502 0 12,870,909 800,000 2,505,357 0 1,405,357 0 1,405,357 1,100,000 18,105,547 0 0 17,605,547 17,605,547 500,000 7,814,092 3,856,782 3,682,310 275,000 7,814,092 0 $ 209,748,227 $ 76,230,396 $ 85,109,734 $ 23,058,097 $184,398,227 $ 25,350,000 -4,258,118 0 -4,258,118 -4,258,118 0 $ 205,490,109 $ 76,230,396 $ 80,851,616 $ 23,058,097 $180,140,109 $ 25,350,000 8,489,955 0 6,989,955 0 6,989,955 1,500,000 11,555,736 0 8,755,736 0 8,755,736 2,800,000 2,045,825 0 2,045,825 0 2,045,825 0 2,234,741 133,990 900,751 250,000 1,284,741 950,000 1,671,281 0 1,671,281 0 1,671,281 0 $ 25,997,538 $ 133,990 $ 20,363,548 $ 250,000 $ 20,747,538 $ 5,250,000 $ 231,487,647 $ 76,364,386 $ 101,215,164 $23,308,097 $200,887,647 $ 30,600,000 75 2006 ACTUAL SUMMARY OF MAJOR REVENUES AND EXPENDITURES 2006 2006 2006 2006 2006 BEGINNING PROPERTY INTERGOV'T OTHER INTERFUND FUND BALANCE TAXES REVENUE REVENUE TRANSFER 1000 General Fund $ 8,308,898 $ 42,980,743 $ 4,846,586 $ 24,731,739 $ 0 SPECIAL REVENUE FUNDS: 2000 Public Works 11,270,940 6,636,196 10,528,033 9,427,754 0 2100 Social Services 1,811,056 5,557,416 13,527,120 0 0 2200 Conservation Trust 353,603 0 453,233 9,283 0 2300 Contingent 4,855,068 1,292,487 0 1,173 0 2400 Emergency Reserve 4,000,000 0 0 0 0 2500 Health Department 1,641,015 0 3,301,040 1,165,129 1,797,496 2600 Human Services 643,615 0 11,964,551 1,181,343 12,351 2700 Solid Waste 1,326,876 0 0 1,252,508 0 CAPITAL PROJECT FUNDS: 4000 Capital Expenditure II 7,065,296 5,552,840 1,547,500 912,402 9,500,000 ENTERPRISE FUNDS: 5000 Paramedic Services 0 0 98,668 7,576,958 0 GROSS TOTALS $ 41,276,367 $ 62,019,682 $ 46,266,731 $ 46,258,289 $ 11,309,847 INTERFUND TRANSFER 0 0 0 0 -11,309,847 NET TOTALS $ 41,276,367 $ 62,019,682 $ 46,266,731 $ 46,258,289 $ 0 INTERNAL SERVICE FUNDS: 6000 Motor Pool Operating 1,178,950 0 0 6,997,299 0 6200 Health Insurance 2,662,674 0 0 7,423,303 0 6300 Insurance 190,424 995,967 0 363,323 0 6400 Phone Services 1,549,502 0 0 1,054,968 0 6500 Weld Finance Corp 749,306 0 0 743,867 0 NET TOTALS - I S FUNDS $ 6,330,856 $ 995,967 $ 0 $ 16,582,760 $ 0 GROSS TOTALS -ALL FUNDS $ 47,607,223 $ 63,015,649 $ 46,266,731 $ 62,841,049 $ 0 76 2006 2006 2006 2006 2006 TOTAL 2006 AVAILABLE PERSONNEL SERVICE/ CAPITAL EXPENDI- ENDING FINANCING SUPPLIES TURES BALANCE $ 80,867,966 $ 34,793,179 $ 33,280,369 $ 2,046,717 $ 70,120,265 $ 10,747,701 37,862,923 7,409,488 15,695,464 6,094 23,111,046 14,751,877 20,895,592 11,358,230 7,413,366 42,639 18,814,235 2,081,357 816,119 0 652,837 0 652,837 163,282 6,148,728 0 3,300,000 0 3,300,000 2,848,728 4,000,000 0 0 0 0 4,000,000 7,904,680 4,836,044 1,987,954 28,622 6,852,620 1,052,060 13,801,860 7,418,877 5,521,284 0 12,940,161 861,699 2,579,384 29,383 1,419,644 0 1,449,027 1,130,357 24,578,038 0 0 12,847,491 12,847,491 11,730,547 7,675,626 3,556,083 3,730,763 216,875 7,503,721 171,905 $ 207,130,916 $ 69,401,284 $ 73,001,681 $ 15,188,438 $157,591,403 $ 49,539,513 -11,309,847 0 -11,309,847 -11,309,847 0 $ 195,821,069 $ 69,401,284 $ 61,691,834 $ 15,188,438 $146,281,556 $ 49,539,513 8,176,249 0 6,373,569 0 6,373,569 1,802,680 10,085,977 0 7,231,249 0 7,231,249 2,854,728 1,549,714 0 1,083,889 0 1,083,889 465,825 2,604,470 130,218 1,015,408 180,682 1,326,308 1,278,162 1,493,173 0 563,185 0 563,185 929,988 $ 23,909,583 $ 130,218 $ 16,267,300 $ 180,682 $ 16,578,200 $ 7,331,383 $ 219,730,652 $ 69,531,502 $ 77,959,134 $15,369,120 $162,859,756 $ 56,870,896 77 GOVERNMENTAL FUNDS 2006 - 2008 Summary of Estimated Financial Sources and Uses ACTUAL PROJECTED BUDGET REVENUES 2006 2007 2008 Taxes $ 69,178,181 $ 76,035,408 $ 80,638,041 Licenses and permits 3,188,354 3,470,900 2,211,400 Intergovernmental 46,168,063 50,899,664 56,289,686 Miscellaneous 11,500,186 5,403,378 5,523,957 Fees 8,602,079 7,330,000 6,902,500 Charges for Services 8,232,213 5,169,059 4,811,289 Total Estimated Financial Sources $ 146,869,076 $ 148,308,409 $ 156,376,873 EXPENDITURES Current: General government $ 23,579,951 $ 23,914,992 $ 25,963,706 Public safety 30,538,884 33,419,559 38,351,904 Public works 25,544,344 39,299,810 31,602,080 Public health and welfare 24,585,771 33,131,311 34,793,403 Culture and recreation 1,451,634 1,171,803 960,069 Human services 12,940,161 13,130,699 16,282,222 Miscellaneous 1,865,528 5,151,018 1,611,038 Capital outlay 14,971,563 23,058,097 7,535,000 Contingency/ Reserves 3,300,000 48,728 12,400,000 Total Use of Resources $138,777,836 $ 172,326,017 $ 169,499,422 Net Increase (Decrease) in Fund Balance 8,091,241 - 24,017,608 - 13,122,549 Fund Balance at Beginning of Year 41,276,367 49,367,608 25,350,000 Fund Balance at End of Year- without Unspent Contingencies / Reserves 49,367,608 15,900,000 12,227,451 Contingencies / Reserves Appropriated but Unspent 0 0 12,400,000 Fund Balance at End of Year- with Contingencies / Reserves $ 49,367,608 $ 25,350,000 $ 24,627,451 78 PROPRIETARY FUNDS 2006 - 2009 Summary of Estimated Financial Sources and Uses ACTUAL PROJECTED BUDGET REVENUES 2006 2007 2008 Taxes $ 995,967 $ 1,250,000 $ 1,500,000 Intergovernmental 98,668 0 77,120 Fees 7,576,958 7,642,187 7,600,608 Charges for Services 16,582,760 17,416,155 16,744,025 Total Estimated Financial Sources $ 25,254,353 $ 26,308,342 $ 25,951,753 EXPENDITURES Paramedic Services $ 7,503,721 $ 7,814,092 $ 7,677,728 Motor Pool 6,373,569 6,989,955 6,518,500 Health Insurance 7,231,249 8,755,736 8,686,111 Insurance 1,083,889 2,045,825 1,640,000 Phone Services 1,326,308 1,284,741 1,579,414 Weld Finance Corp 563,185 1,671,281 0 Total Use of Resources $ 24,081,921 $ 28,561,630 $ 26,101,753 Net Increase (Decrease) in Fund Balance 1,172,432 - 2,253,288 -150,000 Fund Balance at Beginning of Year 6,330,856 7,503.288 5,250,000 Fund Balance at End of Year-without Unspent Contingencies / Reserves 7,503,288 5,250,000 5,100,000 Contingencies / Reserves Appropriated but not Spent 0 0 0 Fund Balance at End of Year-with Contingencies / Reserves $ 7,503,288 $ 5,250,000 $ 5,100,000 79 WELD COUNTY TOTAL TAXABLE PROPERTY 2007 ASSESSED VALUES TO BE USED FOR 2008 BUDGET Total Taxable Property Class 2006 Assd Value 2007 Assd Value ftge_l Change% Vacant $ 110,687,180 $ 132,399,140 $ 21,711,960 20% Residential $ 1,134,499,310 $ 1,218,086,340 $ 83,587,030 7% Commercial $ 538,352,810 $ 631,036,750 $ 92,683,940 17% Industrial $ 194,235,560 $ 214,051,130 $ 19,815,570 10% Agricultural $ 92,148,930 $ 96,371,890 $ 4,222,960 5% Natural Rsc $ 10,876,640 $ 14,538,010 $ 3,661,370 34% Oil&Gas $ 1,736,735,240 $ 1,749,119,710 $ 12,384,470 0.7% State Assd" $ 386,413,600 $ 412,859,500 $ 26,445,900 7% Total Value: $ 4,203,949,270 $ 4,468,462,470 $ 264,513,200 6% Less TIF Value $ (4,051,200) $ (3,230,580) Net Total: $ 4,199,898,070 $ 4,465,231,890 $ 265,333,820 6% Class 2006 Assd Value 2007 And Value Change$ Change% Total Real $ 3,590,026,690 $ 3,786,058,110 $ 196,031,420 5% Total Personal $ 613,922,580 $ 682,404,360 $ 68,481,780 11% Percent of Value 2006 2007 Change% Real 85% 85% 0% Personal 15% 15% 0% Value Changes 2006-2007 Weld Assd Value By Type 2007 000 . 1800 x Total a MO Personal i u00 at%, 15% j 1000 1eoo s 200 1 ,.: �a,. 300 i Total Reel 5 Class 80 NET PROGRAM COST ALLOCATED NET COST SUPPORT TOTAL MANDATED: CHARTER/STATE CONSTITUTIONAL OFFICES OFFICE OF THE BOARD $ 662,455 $ 509,700 $ 1,172,155 PUBLIC TRUSTEE 7,000 47,103 54,103 CLERK& RECORDER (2,032,739) 592,584 (1,440,155) ELECTIONS 1,631,854 112,825 1,744,679 TREASURER (1,162,143) 0 (1,162,143) ASSESSOR 2,369,676 340,457 2,710,133 COUNTY COUNCIL 30,658 16,745 47,403 DISTRICT ATTORNEY 4,248,719 584,032 4,832,751 SHERIFF 1,238,020 1,669,405 2,907,425 CORONER 573,912 53,194 627,106 CLERK TO THE BOARD 234,369 97,642 332,011 TOTAL $ 7,801,781 $ 4,023,688 $ 11,825,469 MANDATED:STATE/FEDERAL COUNTY COST NORTH JAIL $ 15,673,016 $ 1,031,115 $ 16,704,131 CENTENNIAL JAIL 2,396,273 155,193 2,551,466 CONTRACT JAIL SPACE 391,463 128,889 520,352 COMMUNITY CORRECTIONS 0 15,483 15,483 SOCIAL SERVICES 5,775,000 983,345 6,758,345 HUMAN RESOURCES 117,351 707,050 824,401 PUBLIC HEALTH 2,939,357 692,905 3,632,262 TOTAL $ 27,292,460 $ 3,713,980 $ 31,006,440 CRITICAL--NON-MANDATED COUNTY COST CRIMINAL JUSTICE INFO SYSTEM $ 870,825 $ 1,019 $ 871,844 CRIME LAB 139,626 23,546 163,172 POLICE SERVICES(LEVEL) 6,315,999 127,453 6,443,452 COMMUNICATIONS-COUNTY-WIDE 1,573,210 0 1,573,210 COMMUNICATION SYSTEM DEVEL 125,000 0 125,000 E-911 700 0 700 OFFICE EMERGENCY SERVICES 108,927 8,070 116,997 DRUG TASK FORCE 169,615 1,938 171,553 TRAFFIC ENFORCEMENT 955,152 17,169 972,321 TOTAL $ 10,259,054 $ 179,196 $ 10,438,250 81 NET PROGRAM COST ALLOCATED NET COST SUPPORT TOTAL LOCAL DISCRETION PLANNING&ZONING/BLDG INSP $ 1,482,906 $ 631,642 $ 2,114,548 ANIMAL CONTROL/CODE ENFORCEMENT 345,671 5,056 350,727 NOXIOUS WEEDS 471,349 51,306 522,655 EXTENSION SERVICE 400,500 172,581 573,081 VETERAN'S OFFICE 64,932 10,760 75,692 AIRPORT 3,947 19,660 23,607 MENTAL HEALTH 145,062 0 145,062 MISSILE SITE PARK 69,749 8,027 77,776 COUNTY FAIR 68,945 3,469 72,414 DEVELOPMENTALLY DISABLED 46,125 0 46,125 SENIOR COORDINATORS 12,500 0 12,500 VICTIM ASSISTANCE 258,439 25,533 283,972 JUVENILE DIVERSION 49,981 13,345 63,326 VICTIM ADVOCATES 14,303 0 14,303 WHITE COLLAR CRIME 0 0 0 WASTE WATER MANAGEMENT 11,367 16,304 27,671 ECONOMIC DEVELOPMENT 100,000 0 100,000 A KID'S PLACE 8,750 0 8,750 GEOGRAPHICAL INFORMATION SYSTEM 280,419 27,434 307,853 COMMUNITY AGENCY GRANTS 138,530 0 138,530 PARKS AND TRAILS 50,000 0 50,000 ISLAND GROVE BUILDING 115,000 0 115,000 RETIREE HEALTH 0 0 0 TOTAL $ 4,138,475 $ 985,115 $ 5,123,590 GENERAL ASSISTANCE: $ 132,000 $ - $ 132,000 PUBLIC WORKS $ 7,354,938 $ 1,449,977 $ 8,804,915 ENGINEERING 1,999,779 60,697 2,060,476 TOTAL $ 9,354,717 $ 1,510,674 $ 10,865,391 CAPITAL: EQUIPMENT $ 90,000 $ - $ 90,000 BUILDINGS 6,000,000 0 6,000,000 TOTAL $ 6,090,000 $ - $ 6,090,000 SUPPORT FUNCTION COUNTY ATTORNEY $ 698,452 $ (698,452) $ - BUILDING&GROUNDS 4,400,345 (4,400,345) 0 FINANCE&ADMINISTRATION 312,982 (312,982) 0 ACCOUNTING 579,255 (579,255) 0 PURCHASING 141,549 (141,549) 0 HUMAN RESOURCES 694,390 (694,390) 0 PBX/PHONES 0 0 0 INSURANCE 1,500,000 (1,500,000) 0 NON-DEPARTMENTAL 606,000 (606,000) 0 BUILDING RENTS 0 0 0 COMPUTER 3,219,675 (3,219,675) 0 PRINTING&SUPPLY 62,822 (62,822) 0 TOTAL $ 12,215,470 $ (12,215,470) $ - 82 CENTRAL SERVICE COST ALLOCATION PLAN SUMMARY OF 2006 ALLOCATED COSTS APPLICABLE FOR 2008 DEPARTMENT TOTAL ALLOCATED DEPARTMENT TOTAL ALLOCATED OFFICE OF THE BOARD $565,863 TRAFFIC ENFORCEMENT $19,061 PUBLIC TRUSTEE 52,293 PEST&WEED CONTROL 56,959 ELECTIONS 125,257 EXTENSION SERVICE 191,597 ASSESSOR 377,972 VETERAN'S OFFICE 11,946 COUNTY COUNCIL 18,590 AIRPORT 21,826 DISTRICT ATTORNEY 648,386 MISSILE SITE PARK 8,911 SHERIFF 1,853,355 CLERK TO THE BOARD 108,401 CORONER 59,055 COUNTY FAIR 3,851 JAIL 1,460,118 COUNTY CLERK 657,880 COMMUNITY CORRECTIONS 17,189 JUVENILE DIVERSION 14,816 GRAPHIC INFORMATION SERVICE 30,457 VICTIM ASSISTANCE 28,346 SOCIAL SERVICES 1,091,699 CRIMINAL JUSTICE 1,131 HUMAN SERVICES 784,959 PUBLIC WORKS 1,609,748 PUBLIC HEALTH 769,255 ENGINEERING 67,385 POLICE SERVICES(LEVEL) 141,497 TASK FORCE 2,152 ANIMAL CONTROL 5,613 SOLID WASTE 18,100 REGIONAL FORENSIC LAB 26,141 COURTS-STATE 757,210 AMBULANCE 254,827 COURTS-COUNTY OFFICE EMERGENCY SERVICES 8,959 HOUSING AUTHORITY 95 PLANNING&ZONING/BLDG INSP 701,242 OTHER 989,337 $13,561,479 The above costs are the result of a consolidated County-wide cost allocation plan for the year ended December 31,2006, prepared in accordance with Federal Management Circular FMC 74-4. The allocation is applicable to fiscal year 2008 and represents indirect costs to the departments in addition to the direct costs appropriated in each budget unit.The allocation plus the direct costs represent the total cost of specific County programs for 2008. 83 SEVEN YEAR TREND Beginning Fund Balance ; o 35,000,000-'77 ( v> ( ` 30,000,000 win co. . c \ § 0 > g * 9 . \ = z a w 25,000,000 w \ \ @ § ) \ \ � « 9 ~ \ 6 P 9 » v \ \ > R : < \ \ > }20,000,000x \ \ \ \ \ \ \ - § 15,000,000- \ •° � .\ y \ \ I ( 10,000,000- / © \ \ ° \ i ] - » \ G \ ) - [ , � . r 5,000,000 % ( . » g 9 e \ � \ § g » \ . . . % «�: . o 2002 2003 2004 2005 2006 2007 2008 84 SEVEN YEAR TREND County Expenditures $60 ®Gen Gov O Public Safety ❑Roads& Bridges ❑Health/Human Srv/Soc Sry 51 a4$50 4.40 38.35 $40- Agr 35.9 33. 33 N IdiE 30 ' Iin O Y9 30 i�;Ph 9 $30-. --._ -- - 27 :.3 i _i 1 25 26 �r^' 10 . 4 :I ;' z 2; 91 21.0 - ,i' 21;,:lo'' LIR y PH �Q It!, EyTai+ i { �{ 1 .it �:: i. It yrilfill : IyIr fi.. Rd $20- 18 yi iii 9il„: is IiG, I�fi Ir , ifi ` ,W,. 1 au, Ii. n 4:11!yi I ; Sul 1 1 y n 4�Cy it NJ p.r ��i �'. ypi y ;i16. Alm mil Tt. dim pi ji M.; l: i,g os -i 1. 2002 2003 2004 2005 2006 2007 2008 85 WELD COUNTY HOME RULE GOVERNMENT (COUNTY CITIZENS) i WELD COUNTY COUNCIL Board of County Commissioners < Assessor —(County Attorney ) (5 Elected Members) (5 Elected Members) / r I I I Sheriff Department of Department of Department of Department of Department of Corrections.Law Ent ormilent Finance, Central PublicHealth and Planning Public Human - Mime,CaNd.Forensic Lab Task Form LWO F&IPCMm Purchasing, and Environment Services Works Services CMGs of Em,,,,n„anagona Personnel � Commissioner Commissioner Commissioner Commissioner Commissioner Coordinator „ Coordinator 2 , Coordinator .. .'r . a'r l i I \ I ` ' Director of ' Health Director Director of Public Works Social Services r Clerk and Finance and Health Department Planning Director Director Recorder Health Board Administration Hospital Board Services Engineering Social Services ♦ l Road and Bridge Recording Finance Division i Planning and Zoning Pest and Weed Motor Vehicle ( • Building Inspection Fleet Management Human Resources Paramedic Board of justment Buildings and Grounds ` Election Ad Information Services Planning Commission Accounting Services Director Uniform Building Code Treasurefs Office �- Utility Board Human Services Clerk to the Board Paramedic Services Director Budget Risk Management Airport / 'a Human Services Communications Extension Director Human Services Board Contract Administration Sanitary Landfills Extension Service Purchasing Fair Board Special Projects l. l Veterans' Services Printing and Supply l Coroner • • '86 SUMMARY OF COUNTY FUNDED POSITIONS 2008 LAST CURRENT REQUEST FINAL CURRENT TC DEPARTMENT ACTUAL YEAR BUDGET BUDGET FINAL YEAR 2007 2008 2008 CHANGE 2006 GENERAL FUND: Office of the Board 6.000 6.000 6.000 6.000 County Attorney 5.000 5.000 4.000 4.000 - 1.001 Planning and Zoning 16.000 16.000 16.000 16.000 Clerk to the Board 5.500 6.000 6.000 6.000 Accounting 5.000 6.500 6.500 6.500 Finance and Administration 2.000 1.500 1.500 1.500 Clerk and Recorder 45.000 45.000 45.000 45.000 Elections 4.000 4.000 5.000 5.000 + 1.001 Treasurer 10.000 10.000 10.000 10.000 Assessor 39.500 39.500 38.500 38.500 - 1.001 Human Resources 5.000 5.000 6.000 6.000 + 1.001 Buildings and Grounds 25.000 24.000 24.000 24.000 Victim Witness 8.125 9.375 11.375 10.375 + 1.001 Juvenile Diversion 2.000 2.500 3.500 3.500 + 1.001 Office of Emergency Management 1.000 1.000 2.000 1.000 Purchasing 2.000 2.000 2.000 2.000 District Attorney 52.750 57.250 57.375 57.375 + 0.12! Coroner 5.000 5.000 5.250 5.000 Centennial Jail 28.000 30.000 32.000 32.000 + 2.001 North Jail 139.000 188.000 199.000 199.000 + 11.001 Sheriff 14.000 16.000 16.000 16.000 Victim Advocates 2.000 2.000 2.000 2.000 Crime Lab 1.000 1.000 1.000 1.000 Drug Task Force 1.000 1.000 1.000 1.000 Building Inspection 16.000 16.000 16.000 16.000 Police Services 69.000 70.750 71.750 77.750 + 7.00 Traffic Enforcement 12.000 12.000 12.000 12.000 Community Corrections 1.000 1.000 1.000 1.000 Pest and Weed Control 2.000 2.000 2.000 2.000 Extension Service 10.750 10.750 10.750 10.750 87 LAST CURRENT REQUEST FINAL CURRENT TC DEPARTMENT ACTUAL YEAR BUDGET BUDGET FINAL YEAR 2007 2008 2008 CHANGE 2006 Veteran's Office 1.000 1.000 1.000 1.000 Missile Site 1.000 1.000 1.000 1.000 General Engineering 22.000 23.000 22.000 22.000 - 1.001 Printing and Supply 2.000 2.000 2.000 2.000 Fair 0.300 0.300 0.300 0.300 Geographical Info. System 1.000 1.000 1.000 1.000 Animal Control/Code Enforce. 4.000 5.000 5.000 5.000 TOTAL GENERAL FUND 565.925 629.425 646.800 650.550 + 21.12 PUBLIC WORKS: Maintenance Support 19.000 19.000 10.000 10.000 - 9.00 Administration 8.000 7.000 7.000 7.000 Motor Graders 41.000 41.000 44.000 43.000 + 2.00 Trucking 15.000 36.000 36.000 36.000 Bridge Construction 26.000 26.000 26.000 26.000 Pavement Management 0.000 0.000 9.000 9.000 + 9.00 Mining 11.000 11.000 11.000 11.000 TOTAL PUBLIC WORKS 120.000 140.000 143.000 142.000 + 2.00 HEALTH DEPT FUND: Administration 7.500 8.000 8.000 8.000 Health Communication 9.750 14.500 15.000 15.000 + 0.50 Environmental Services 25.100 25.940 25.940 25.940 Health Preparedness 0.000 0.000 2.500 2.500 + 2.50 Public Health Services 39.320 44.900 43.650 43.650 - 1.25 TOTAL HEALTH DEP'T FUND 81.670 93.340 95.090 95.090 + 1.75 SOCIAL SERVICES 213.500 224.500 237.000 241.000 + 16.50 PHONE SERVICES 2.000 2.000 2.000 2.000 PARAMEDIC SERVICES 44.000 50.000 51.000 51.000 + 1.00 GRAND TOTAL 1,027.095 1,139.265 1,174.890 1,181.640 + 42.37 88 GENERAL FUND GENERAL FUND Revenue Changes $60,000,000 $50,000,000 -id=:" O2007 :14 $40,000,000 a O2008 ?el $30,000,000 + - -- ra =3 +: tfi' $20,000,000 ,,:.1,_qtr- $10000.000 tt iai S! so y+ as ,y �a, it at, ay es ao 4 �y+ opO oc z� ��a `�cc coo a`ao a of ao �cF y\Q y° obo oQa aO Q�oQ Oar Q°oP 9040 acyo a o� oy\Q �t�yo Qco `c�o� y�o asoa e or 2008 Revenue Total $74,221 ,963 (2007 $73,751 ,517) Other Taxes,$480,000, 1% Property Tax, Fee Accounts, $52,403,818,71%V / $6,652,500,9% _Intergovernmental, j $3,299,897,4% Licenses/Permit $1,520,000,VOL \ Charges for Services, Fund Balance, / + $2,853,639,4% \ $2,500,000,3% Miscellaneous, $4,382,109,6% '\_Fines/Forfeitures, $130,000,0% 89 GENERAL FUND EXPENDITURE CHANGES $45,000,000 $40.000.000 -- $35,000,000 �®2007 $30,000,000 CI 2008 $25,000,000$20,000 000 $15,000,000 $10,000,000 $5,000000 — $0 Public Safety General Gov. Health& Human Serv. Misc. Auxilary Public Works Culture/Rec. Welfare 2008 Expenditures Total $71 ,467,279 (2007 $70,263,168) Health&Welfare, $3,084,419,4% General Gov., i Human Serv.,$423,256, $25,963,706, 36% I - 1% / Misc., $617,367, 1% - Auxilary,$471,779, 1% Public Works, $1,999,779, 3% N Culture/Rec., $555,069, Public Safety, 1% $38,351,904, 53% 90 SEVEN YEAR TREND General Gov ernment $ B3 r.,4'.'O.1 � . � - --- - - - - . . ) / / j r} \ ym .i sw § _ -- - -- - - . •J -- ; ,• \ j ) § «- \ «y «<© c J . : yg < , 'a . \ , ?% % 2 } « rdj :eg R $15 - § - d2 - 6y-- «< • j K ( \ } q\ w 1 . `I ; J y« \ I. v, ) S\ d\ j tG C \d »« . �\ �) { «y ± _ sill:. «\ « \/ - -2. . / § - - . �y $10 /\ ,. I, \ � d\ . ) \/ \ \ \ ) '§ j j / j \ c • �\ \ g \ 1• \ \ ) » . r « \�. /��. j . a -� g-- - - ) u % t % } % E }' ) j 2 /\ ; \/ *4 \ L § : ., . .4 j j \ \ : \ m ) , \ , \ , j 4} ; lets:. , § , 2002 2003 2004 2005 2006 2007 2008 91 SEVEN YEAR TREND Public Safety $45 $40 - $35 i $30 .. . r ivitk a, • e . sigtic $25MN tlEtpri y q" d�:'4 k jt4. O Ctl#I IPA nil RAW Jl� s+ C. `; hex yp 4 y :�g RIO IMPS $20 xvNg 11 4.0 EOM � " e+ d 141nt irga$1544.45r . ; • .0 "p; v.'v,: sJ- - ywpyp4 c4', IgorFg _W, �iw, .Y"ta,�a way viiii ;Wpm .!..ageti 1 9 v4 on:. israi $10 - - file-r, a,*,• liSlit. ilifil •77•7 .11,72:O, 2002 2003 2004 2005 2006 2007 2008 92 SEVEN YEAR TREND Health & Welfare $60 $50 � yS e§ "M„ 9u�,y" a:::cilkiti, g $30 A* S. J � A d r us-. • ,, ,.. 4 a. se 4 dleiam°.. $20s x Kil- 't aq M'e5. IPA • !.4611.1•;•I '&i.1:1111' . r if •d 9 JP t q. g"s" 'Si .1-- 2002 2003 2004 2005 2006 2007 2008 93 GENERAL FUND SUMMARY The General Fund is funded at the level of$71,467,279, up$884,625. Without salary adjustments, the budget for general government functions is up $1,464,432. There was a increase of$593,366 in election costs, since 2008 is a Presidential Election year. Information Services increased $230,059 in costs due to contracted cost-of-living changes, more funding for equipment, and the addition of a web support position. The District Attorney's budget is up $41,742, primarily due to the addition of one Deputy DA III for the new District Court division added in mid-year,with an offset of costs from the reduction of one Investigator position. Victim Witness is up $59,700 due to the addition of a Restitution Clerk. Human Resources is up $52,774 to fund an additional Office Technician III position. The Building and Grounds budget has been impacted by rising energy costs and the addition of maintenance for the new jail pod and Jail Alternatives Building ($348,700). Other departments had normal inflationary increases. Public safety functions are up$4,932,345. Just as it did in 2007,the North Jail budget has the most significant impact by far on the 2008 budget, as it will in 2009. The budget's increased costs are driven by the full year funding ($1,405,950) of 42 additional Correction Officers and support staff to open the new Phase III of the jail that will add 374 beds. In addition, eleven Correction Officers will be added in 2008 at a cost of$787,751. The Jail Bureau Chief has worked with Finance and Administration to develop a phased-in plan. The operational costs for the new facility were $1,207,494 in 2007,an additional$2,598,220 in 2008,and an additional$1,587,530 will be required in 2009. When the 374 beds are fully operational, there will be 82 additional positions and an annual operational cost increase of over$5 million to cover staff, medical, and food costs to house the additional 374 inmates. This will be offset by the savings of $1,396,125 from not paying to house inmates at other facilities outside Weld County. The net cost increase to operate Phase III of the jail will be over$4 million annually in 2008 dollars. In 2008, the jail will staff to use 252 of the 374 new beds, and then staff to use all 374 new beds in 2009. The construction of the facility by housing unit allows the gradual opening of housing units as they are needed. At the current incarceration rate, an additional phase of the jail may be needed within five to six years after the opening of Phase III in 2008. The Sheriff has requested the addition of a School Resource Officer ($62,000)for Weld Central High School, to be funded by the school district. In the Centennial Jail there is an increase of $421,723 as the result of a new program request for the In-Custody Alternative Placement Program (ICAPP). An ICAPP coordinator and an additional Intensive Pre-Trial Services Client Manager appear in the budget($104,317). Assessment screening costs, mobile radio for an additional vehicle, and $307,000 for treatment and in-home monitoring costs round out the balance of ICAPP costs. The ICAPP program should prove cost effective in the long run by reducing inmates in the jail that are low risk, but have mental health or substance abuse problems. Communication costs are up $104,332, primarily from personnel costs being up for salary adjustments due to cost-of-living increases. Community Correction contracts from the state are up $45,847. Other significant changes include Engineering, which is up $231,549 due to consultant contracts for road projects. The General Fund's subsidy to the Public Health Department is up$400,967 with the majority being due to cost-of-living adjustments. Retiree health benefits have been distributed to all departmental budgets in 2008, instead of being in a central account. The pay off of the Jail Certificates of Participation (COP), funded at the level of$5,942,793, was a one-time expense in 2007, which resulted in a major reduction in the 2008 budget in comparison to last year's budget. Finally, $1,299,545 is included for a 3.5% salary increase, the increase of retirement to 8.5%, and health insurance rate increases for 2008. 94 The available resources to the General Fund are $74,221,963 compared to $73,143,889 in 2007, which is up $1,078,074. The main reason for the small growth as cited above is the pay off of the Jail Certificates of Participation(COP),funded at the level of$5,942,793 in 2007 with fund balance. Property taxes are budgeted at $52,403,818. Revenue from interest earnings due to the conservative estimates in 2007, and interest rates which remain high are anticipated to be up $450,000. Severance taxes are projected to be up $365,000 with the change in the state law this year. Revenues from oil and gas leases are unchanged. Building Inspection fees are down $490,000, and Planning fees are down $379,000 due to the slow down in development and residential construction. Charges for services are up$281,900. Community Corrections revenues are up $45,847. The Treasurer's fees are anticipated to be up $145,000 due to the volume of activity and conservative estimates in the past. Clerk and Recorder's fees are down$450,000 due to slowing motor vehicle sales and slow down in recording fees from new construction and mortgage refinancing activities. Other revenues are stable or only slightly changed. The beginning fund balance is anticipated to be $2,500,000 for 2008. An estimated ending fund balance of$2,754,684 is projected for year-end. The fund balance amount serves as an additional contingency amount during the fiscal year. In addition to the regular Contingency Fund is the Emergency Reserve Fund,amounting to$5,000,000,and required under the TABOR Amendment, which passed in 1992. This fund balance amount is consistent with the anticipated ending fund balances for the last few years. It is prudent fiscal management for Weld County to maintain an anticipated fund balance of this level to respond to unforeseen needs of the citizens of Weld County in 2008 and future years. 95 GENERAL FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL TAXES 1000 90100 4112 CURRENT PROPERTY TAXES 48,245,705 50,769,240 50,769,240 52,403,818 1000 90100 4116 PROPERTY TAX ADJUSTMENT (2,287,896) - - (810,917) 1000 90100 4140 SEVERANCE TAXES 25,000 340,000 340,000 390,000 1000 90100 4150 TOBACCO PRODUCTS 85,000 90,000 90,000 90,000 TOTAL TAXES 46,067,809 51,199,240 51,199,240 52,072,901 LICENSES&PERMITS 1000 90100 4215 LICENSES, LIQUOR/DANCE 5,000 5,000 5,000 5,000 1000 17100 4221 PERMITS 1,000,000 625,000 625,000 625,000 1000 25100 4222 BUILDING 900,000 600,000 600,000 600,000 1000 25100 4224 ELECTRICAL 130,000 90,000 90,000 90,000 1000 25100 4226 PLAN CHECK 350,000 200,000 200,000 200,000 TOTAL LICENSES&PERMITS 2,385,000 1,520,000 1,520,000 1,520,000 INTERGOVERNMENTAL REVENUE 1000 90100 4318 PAYMENT IN LIEU OF TAXES 4,000 2,000 2,000 2,000 1000 15100 4336 REIMBURSEMENTS 53,600 53,600 53,600 53,600 1000 21210 4336 REIMBURSEMENTS 46,828 18,625 18,625 18,625 1000 24410 4336 REIMBURSEMENTS 10,000 12,500 12,500 12,500 1000 31100 4336 REIMBURSEMENTS 100,000 - - - 1000 15200 4340 GRANTS 99,280 125,709 125,709 125,709 1000 15300 4340 GRANTS 108,000 132,500 132,500 132,500 1000 21300 4340 GRANTS 78,794 105,188 105,188 105,188 1000 24200 4340 GRANTS 87,869 93,122 93,122 93,122 1000 96400 4340 GRANTS 2,400 2,400 2,400 2,400 1120 15300 4340 GRANTS 32,606 32,606 32,606 32,606 1130 15300 4340 GRANTS 91,300 91,300 91,300 91,300 114006 15300 4340 GRANTS 10,154 13,700 13,700 13,700 116005 24210 4340 GRANTS 401,099 - - - 116005 24220 4340 GRANTS 1,886,375 - - - 116007 24210 4340 GRANTS - 408,236 408,236 408,236 116007 24220 4340 GRANTS - 1,919,832 1,919,832 1,919,832 1000 90100 4352 THORNTON 29,890 29,890 29,890 29,890 1000 21300 4354 CITIES AND TOWNS 9,000 6,689 6,689 6,689 1000 24410 4354 CITIES AND TOWNS 252,000 252,000 252,000 252,000 TOTAL INTERGOVERNMENTAL 3,303,195 3,299,897 3,299,897 3,299,897 CHARGE FOR SERVICES 1000 10200 4410 CHARGE FOR SERVICES 55,000 6,000 6,000 6,000 1000 10400 4410 CHARGE FOR SERVICES 55,510 52,690 52,690 52,690 1000 11200 4410 CHARGE FOR SERVICES 200,000 106,000 106,000 106,000 1000 15100 4410 CHARGE FOR SERVICES 30,000 50,000 50,000 50,000 1000 15300 4410 CHARGE FOR SERVICES 6,000 - - - 1000 17350 4410 CHARGE FOR SERVICES 20,000 20,000 20,000 20,000 1000 17600 4410 CHARGE FOR SERVICES 195,000 244,400 244,400 244,400 1000 21100 4410 CHARGE FOR SERVICES 60,000 60,000 60,000 60,000 1000 21200 4410 CHARGE FOR SERVICES 405,000 450,562 450,562 654,975 1000 22100 4410 CHARGE FOR SERVICES 351,954 359,219 359,219 359,219 1000 24410 4410 CHARGE FOR SERVICES 292,500 407,480 407,480 407,480 1000 24420 4410 CHARGE FOR SERVICES 750,000 750,000 750,000 750,000 1000 26100 4410 CHARGE FOR SERVICES 10,000 10,000 10,000 10,000 1000 50100 4410 CHARGE FOR SERVICES 1,375 1,375 1,375 1,375 1000 90100 4420 PARKING 31,000 27,000 27,000 27,000 1000 10400 4430 SALE OF SUPPLIES 400 - - - 1000 13100 4430 SALE OF SUPPLIES 10,000 10,000 10,000 10,000 1000 15100 4430 SALE OF SUPPLIES 60,000 60,000 60,000 60,000 1000 17100 4430 SALE OF SUPPLIES 9,000 5,000 5,000 5,000 1000 17600 4430 SALE OF SUPPLIES 27,000 27,000 27,000 27,000 1000 21200 4430 SALE OF SUPPLIES 2,000 2,500 2,500 2,500 TOTAL CHARGE FOR SERVICES 2,571,739 2,649,226 2,649,226 2,853,639 96 GENERAL FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL FINES&FORFEITURES 1000 21210 4510 FINES 125,000 100,000 100,000 100,000 1000 90100 4510 FINES 24,000 30,000 30,000 30,000 1000 24410 4520 FORFEITURES 2,500 - - - TOTAL FINES&FORFEITURES 151,500 130,000 130,000 130,000 MISCELLANEOUS 1000 90100 4610 EARNINGS ON INVESTMENTS 2,750,000 3,200,000 3,200,000 3,200,000 1000 22100 4624 RENTS FROM BUILDINGS 56,918 58,516 58,516 58,516 1000 90100 4624 RENTS FROM BUILDINGS 80,000 70,000 70,000 70,000 1000 90100 4640 OIL AND GAS 300,000 500,000 500,000 500,000 1000 90100 4650 OVERHEAD 789,265 789,265 789,265 789,265 1000 21200 4670 REFUND OF EXPENDITURE - 40,000 40,000 40,000 1000 21260 4670 REFUND OF EXPENDITURE 118,449 150,653 150,653 150,653 1000 24410 4670 REFUND OF EXPENDITURE 500 - - - 1000 26200 4670 REFUND OF EXPENDITURE 32,000 32,000 32,000 32,000 1000 23200 4680 OTHER 250 700 700 700 1000 96200 4680 OTHER 250,000 250,000 250,000 250,000 1000 15400 4690 DONATIONS 13,000 20,000 20,000 20,000 1000 21230 712700 TRANSFERS 81,892 81,892 81,892 81,892 TOTAL MISCELLANEOUS 4,472,274 5,193,026 5,193,026 5,193,026 FEES 1000 12100 4720 ADVERTISING FEES 58,000 52,000 52,000 52,000 1000 11100 4730 OTHER FEES 4,850,000 4,400,000 4,400,000 4,400,000 1000 12100 4730 OTHER FEES 1,800,000 1,945,000 1,945,000 1,945,000 1000 13100 4730 OTHER FEES 40,000 45,000 45,000 45,000 1000 15100 4730 OTHER FEES 5,000 2,500 2,500 2,500 1000 24410 4730 OTHER FEES 132,000 160,000 160,000 160,000 1000 90100 4740 FEES, CABLE FRANCHISE 45,000 48,000 48,000 48,000 TOTAL FEES 6,930,000 6,652,500 6,652,500 6,652,500 TOTAL GENERAL FUND 65,881,517 70,643,889 70,643,889 71,721,963 97 GENERAL FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL GENERAL GOVERNMENT 1000 10100 OFFICE OF THE BOARD 617,827 630,398 630,398 662,455 1000 10200 COUNTY ATTORNEY 714,695 672,377 672,377 704,452 1000 10300 PUBLIC TRUSTEE 7,000 7,000 7,000 7,000 1000 10400 CLERK TO THE BOARD 254,121 254,479 254,479 287,059 1000 11100 COUNTY CLERK 792,712 803,495 803,495 801,478 1000 11200 ELECTIONS AND REGISTRATION 1,059,946 1,653,312 1,653,312 1,671,783 1000 11300 MOTOR VEHICLE 1,546,771 1,548,387 1,548,387 1,631,854 1000 12100 TREASURER'S OFFICE 799,051 806,513 806,513 834,857 1000 13100 ASSESSOR 2,418,714 2,392,229 2,392,229 2,424,676 1000 14100 COUNTY COUNCIL 28,746 28,746 28,746 30,658 1000 15100 DISTRICT ATTORNEY 4,291,027 4,332,769 4,332,769 4,414,819 1000 15200 JUVENILE DIVERSION 146,444 175,690 175,690 175,690 1000 15300 VICTIM WITNESS 299,114 441,225 364,069 390,939 1120 15300 VICTIM WITNESS 32,606 32,606 32,606 32,606 1130 15300 VICTIM WITNESS 91,300 91,300 91,300 91,300 114006 15300 VICTIM WITNESS 10,154 13,700 13,700 13,700 1000 15400 WHITE COLLAR CRIME 13,000 17,353 17,353 17,353 1000 16100 FINANCE 297,377 297,377 297,377 312,982 1000 16200 ACCOUNTING 512,967 519,338 519,338 579,255 1000 16300 PURCHASING 130,169 130,169 130,169 141,549 1000 16400 PERSONNEL 576,908 629,682 629,682 694,390 1000 17100 PLANNING OFFICE 1,635,291 1,635,291 1,635,291 1,698,190 1000 17200 BUILDINGS AND GROUNDS 3,964,343 4,313,043 4,313,043 4,400,345 1000 17300 INFORMATION SERVICES 3,010,034 3,240,093 3,240,093 3,219,675 1000 17350 GEOGRAPHICAL INFORMATION SYSTEM 295,618 294,395 294,395 300,419 1000 17500 CAPITAL IMPROVEMENT AND ACQUISITION 90,000 90,000 90,000 90,000 1000 17600 PRINTING AND SUPPLY 279,057 328,457 328,457 334,222 TOTAL GENERAL GOVERNMENT 23,914,992 25,379,424 25,302,268 25,963,706 PUBLIC SAFETY 1000 21100 SHERIFF ADMINISTRATION 1,398,410 1,327,868 1,327,868 1,298,020 1000 21200 SHERIFF'S OPERATIONS 6,347,584 6,651,909 6,651,909 7,013,474 1000 21210 TRAFFIC CONTROL 963,741 992,563 992,563 1,073,777 1000 21230 ORDINANCE 88 ENFORCEMENT 317,227 339,195 339,195 427,563 1000 21260 REGIONAL LAB 235,614 317,114 310,314 290,279 1000 21300 VICTIM ADVOCATES 102,170 111,947 111,947 126,180 1000 21410 DRUG TASK FORCE 169,615 169,615 169,615 169,615 1000 22100 COMMUNICATIONS SERVICE 1,918,290 1,990,945 1,990,945 1,990,945 1000 22200 COMMUNICATIONS SYSTEM DEVELOPMENT 125,000 125,000 125,000 125,000 1000 22300 E-911 700 700 700 700 1000 22400 CRIMIAL JUSTICE SYSTEM 839,148 870,825 870,825 870,825 1000 23200 COUNTY CORONER 568,512 581,628 568,512 574,612 1000 24200 COMMUNITY CORRECTIONS 87,869 93,122 93,122 93,122 116005 24210 RESIDENTIAL TREATMENT CENTER 401,099 - - - 116007 24210 RESIDENTIAL TREATMENT CENTER - 408,236 408,236 408,236 116005 24220 THE RESTITUTION CENTER 1,886,375 - - - 116007 24220 THE RESTITUTION CENTER - 1,919,832 1,919,832 1,919,832 1000 24410 NORTH JAIL COMPLEX 12,286,699 15,889,581 15,889,581 16,504,996 1000 24420 CENTENNIAL JAIL 2,521,920 3,024,985 3,024,985 3,146,273 1000 24440 CONTRACT JAIL SPACE 1,396,125 391,463 391,463 391,463 1000 25100 BUILDING INSPECTION 1,281,232 1,281,232 1,281,232 1,304,716 1000 26100 WEED AND PEST 452,875 470,428 470,428 481,349 1000 26200 OFFICE OF EMERGENCY MANAGEMENT 119,354 151,684 134,384 140,927 TOTAL PUBLIC SAFETY 33,419,559 37,109,872 37,072,656 38,351,904 98 GENERAL FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL PUBLIC WORKS 1000 31100 ENGINEERING 1,768,230 1,967,882 1,872,551 1,999,779 CULTURE&RECURATION 1000 50100 MISSILE PARK 68,975 68,975 68,975 71,124 1000 50200 PARKS AND TRAILS 125,000 125,000 125,000 50,000 1000 56100 AIRPORT 17,474 3,947 3,947 3,947 TOTAL CULTURE &RECURATION 211,449 197,922 197,922 125,071 HEALTH &WELFARE 1000 56110 SENIOR PROGRAMS 12,500 12,500 12,500 12,500 1000 56120 WASTE WATER 11,367 11,367 11,367 11,367 1000 56130 DEVELOPMENTALLY DISABLED 46,125 46,125 46,125 46,125 1000 56140 MENTAL HEALTH 135,875 145,062 145,062 145,062 1000 56150 A KID'S PLACE 8,750 8,750 8,750 8,750 1000 56160 COUNTY CONTRIBUTIONS 2,550,741 2,951,708 2,951,708 3,056,708 TOTAL HELATH &WELFARE 2,765,358 3,175,512 3,175,512 3,280,512 ECONOMIC ASSISTANCE 1000 60200 ECONOMIC ASSISTANCE 100,000 100,000 100,000 100,000 1000 60300 INDUSTRIAL REVENUE BONDS(IRB) 5,942,793 - - - TOTAL ECONOMIC ASSISTANCE 6,042,793 100,000 100,000 100,000 MISCELLANEOUS 1000 90100 NON DEPARTMENTAL 556,000 556,000 556,000 606,000 1000 90120 RETIREE HEALTH BENEFITS 600,000 - - - 1000 90150 COMMUNITY AGENCIES GRANTS 92,415 105,134 105,134 138,530 1000 96100 EXTENSION 393,933 399,333 399,333 400,500 1000 96200 FAIR 318,546 324,445 324,445 318,945 1000 96300 COUNTY SHOP - - - - 1000 96400 VETERANS 64,893 64,893 64,893 67,332 1000 96500 ISLAND GROVE BUILDINGS 115,000 115,000 115,000 115,000 1000 99999 SALARY CONTINGENCY - 1,296,940 1,296,940 - TOTAL MISCELLANEOUS 2,140,787 2,861,745 2,861,745 1,646,307 TOTAL GENERAL FUND 70,263,168 70,792,357 70,582,654 71,467,279 99 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: BOARD OF COUNTY COMMISSIONERS BUDGET UNIT TITLE AND NUMBER: Office of the Board - - 1000-10100 DEPARTMENT DESCRIPTION: Statutory head of county government. Each major department is overseen by one Commissioner, with each Commissioner serving as an assistant in another area, on a rotating basis each year. Statutory duties also include sitting as the Board of Equalization to hear appeals on tax assessments; sitting as the County Board of Social Services; and filling, by appointment, all vacancies in county offices except the Board of Commissioners. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 516,543 $ 500,536 $ 500,536 $ 532,593 Supplies 4,689 1,450 4,450 4,450 Purchased Services 101,956 115,841 125,412 125,412 Fixed Charges 55 0 0 0 Capital 0 0 0 0 Gross County Cost $ 623,243 $ 617,827 $ 630,398 $ 662,455 Revenue 0 0 0 0 Net County Cost $ 623,243 $ 617,827 $ 630,398 $ 662,455 Budget Positions 6 6 6 6 SUMMARY OF CHANGES: Reductions were made in postage($100), publications/subscriptions ($300),other purchased services($500), and meeting expenses($1,000). Increases were in travel ($6,000), and small equipment ($3,000). All changes were based upon historical expenditure patterns. Memberships in NaCo ($3,251), CCI Public Lands ($211), and Progressive 15 ($1,750) were dropped and the funds put into an economic development account. Final budget adjustments include an increase in salaries of$32,057. OBJECTIVES: Board objectives are the strategic objectives for the entire county. See Strategic Objective Section in Budget message. 100 OFFICE OF THE BOARD (CONTINUED) 1000-10100 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Efficiency Measures FTE's per 10,000/capita 0.272 0.265 0.257 Per capita cost(county support) $2.83 $2.73 $2.70 Effectiveness Measures (desired results) Each department should establish benchmarks with measurable results to improve the health, safety, and welfare of the people of Weld County. Explore and utilize, when cost-effective and beneficial, technology and satellite campuses to provide more accessibility and better services 24/7 when and where possible. Ensure new growth contributes resources timed to coincide with, and in proportion to, its impact on the infrastructure and support of Weld County. Develop and maintain public information and interaction through a web site, public relations, and other modes of communication to improve the delivery and understanding of services. Work with diverse constituents and diverse constituent groups on processes and matters to have a positive impact on the County and the well being of County citizens. Include diverse private and nonprofit involvement in maintaining and enhancing the general health, welfare, and safety of the people of Weld County. Expand and diversify the economic base, and maximize the natural resources of Weld County. Rewrite land use regulations so they are easier to understand and follow. Recruit, train, and retain a professional workforce that will meet the county's future staffing needs. Encourage diversity of representation of citizens on appointed boards and groups. Implement the ability to accept electronic payments in all County departments. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 101 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: COUNTY ATTORNEY BUDGET UNIT TITLE AND NUMBER: County Attorney-- 1000-10200 DEPARTMENT DESCRIPTION: Renders opinions on constitutional questions. The County Attorney defends any lawsuits against Weld County and brings civil actions for enforcement of county regulations. Of three full-time assistants, two share the responsibilities of the County Attorney, while one enforces child support obligations and handles dependency neglect cases. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 608,099 $ 500,390 $ 458,072 $ 490,147 Supplies 12,604 2,000 2,000 2,000 Purchased Services 302,523 212,305 212,305 212,305 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 923,226 $ 714,695 $ 672,377 $ 704,452 Revenue 22,007 55,000 6,000 6,000 Net County Cost $ 901,219 $ 659,695 $ 666,377 $ 698,452 Budget Positions 5 4 4 4 SUMMARY OF CHANGES: The position funded in this budget to service Social Services has been transferred to the Social Services budget, which reduced the personnel costs by $42,318. Revenues are down$49,000 since the services of the transferred position will not be billed to Social Services. No other changes. Final budget adjustments include an increase in salaries of$32,075. OBJECTIVES: 1) Continued maintenance of current litigation files - avoiding any adverse judgments against Weld County; 2) Maintenance, on a current basis, of all child support and assistance in dependency and neglect and child abuse matters for Social Services; and 3) Continued representation of all units of county government in all matters pursuant to Statute and the Weld County Home Rule Charter. 102 COUNTY ATTORNEY (CONTINUED) 1000-10200 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs #of new requests for legal assistance 550 565 470 #of new mental health cases 51 55 55 #of new code violations 50 60 60 #of new zoning and building code cases 60 60 60 Efficiency Measures FTE's per 10,000/capita 0.227 0.221 0.171 Per capita cost(county support) $4.10 $2.91 $2.99 Number of agenda requests/D&N/mental cases per FTE 181 185 185 Effectiveness Measures (desired results) % of new requests for legal assistance handled within 20 days 100% 100% 100% % of new code violations disposed at pre-trial conference or earlier 100% 100% 100% % of new mental health cases handled within 10 days after certification 100% 100% 100% % of new zoning or building code violation cases filed within 10 days after referral 100% 100% 100% and required delay FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Accounting change of paying Social Services staff directly is an easier administrative process. BOARD ACTION: Approved as recommended. Board authorized mid-year upgrade of Assistant County Attorney III to Assistant County Attorney IV on October 23, 2007. 103 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: PUBLIC TRUSTEE BUDGET UNIT TITLE AND NUMBER: Public Trustee -- 1000-10300 DEPARTMENT DESCRIPTION: Performs the duties of public trustee in the county as prescribed in C. R. S. 38-37-101 et. seq., 1973. County General Fund provides supplies only, salaries and operating costs are funded by public trustee fees outside of county budget. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 7,000 7,000 7,000 Purchased Services 0 0 0 0 Gross County Cost $ 0 $ 7,000 $ 7,000 $ 7,000 Revenue 512,753 0 0 0 Net County Cost $ -512,753 $ 7,000 $ 7,000 $ 7,000 Budget Positions -- -- - - - - SUMMARY OF CHANGES: No change. Per Section 37-37-104(3), C.R.S., all expenses of the office are to be paid from Trustee fees prior to payment to the County Treasurer. Excess funds are to be maintained in a special reserve fund until one year's operating costs are accumulated. For several years in Weld County there was no revenue going into the General Fund. However, since 2001 the county has received revenues. Based upon the statute and due to the uncertainty of the amount, no revenues are budgeted for 2008. However, per Section 38-37-103(3), C.R.S., the county must continue to furnish all books, blanks, and stationery for the use of the Public Trustee, at a cost of$7,000. OBJECTIVES: Perform statutory duties as prescribed by C.R.S. 38-37-101, et. seq., 1973. 104 PUBLIC TRUSTEE (CONTINUED) 1000-10300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of released liens 19,000 17,000 17,000 Number of cures 63 65 65 Number of redemptions 94 100 100 Number of foreclosures 2,000 2,000 2,000 Efficiency Measures Per capita cost(county support) $0.000 $0.000 $0.000 Cost per lien released $0.00 $0.41 $0.41 Effectiveness Measures (desired results) Foreclosures per 10,000 capita 58 55 55 Percent of cures/redemptions to foreclosures 13% 13% 13% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval, per Section 38-37-102(3), C.R.S. The Public Trustee's budget which, as a state office, is maintained independent of Weld County's budget. BOARD ACTION: Approved as recommended. 105 WELD COUNTY PUBLIC TRUSTEE BUDGET 2008 Income Foreclosure Revenues $ 1,075,000 Release Revenues 445,000 Interest Revenues 90,000 Total Income $ 1,610,000 Cost of Foreclosures Cost of Foreclosures $ 550,000 Cost of Releases 128,000 Total Cost of Foreclosure $ 678,000 Personal Expenses Salaries 215,000 Trustees Allowance 48,500 FICA, Medicare 20,158 FUTA 560 SUTA 1,600 Retirement 12,000 Employee Health, Life 35.000 Total Personal Expenses $ 332,818 Office/Other Bank Service Charges 200 Dues and Subscriptions 2,000 Equipment Purchase 85,000 Equipment Lease 4,000 Insurance/Bond 9,000 Office Supplies 17,000 Postage/Delivery 14,000 Professional Fees 25,000 Rent 24,600 Meetings 3,500 Maintenance and Repair 2,500 Telephone 9,000 Travel and Conferences 6,000 Utilities 5,000 Miscellaneous 2,500 Total Office/Other $ 209,300 Total Personnel and Office Expense 542,118 Total Expenses 1,220,118 Net Income $ 389.882 106 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: FINANCF Ann AnMINISTRATIC N BUDGET UNIT TITLE AND NUMBER: Clerk to the Rnarrl -- loon-1n4nn DEPARTMENT DESCRIPTION: The Clerk to the Board records all meetings and hearings of the County Commissioners, retains all records of the Board, and processes liquor licenses. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 227,281 $ 237,942 $ 237,942 $ 270,522 Supplies 11,887 11,000 14,000 14,000 Purchased Services 10,805 15,442 12,592 12,592 Fixed Charges -9,583 -10,263 -10,055 -10,055 Capital 0 0 0 0 Gross County Cost $ 240,390 $ 254,121 $ 254,479 $ 287,059 Revenue 56,546 55,910 52,690 52,690 Net County Cost $ 183,844 $ 198,211 $ 201,789 $ 234,369 Budget Positions 6 6 6 6 SUMMARY OF CHANGES: Expenditures are up $358 primarily to cover supplies and postage increases. Revenues are down $3,220, due to copy revenues being down $400, and the charge backs to Phone Services $(40,221) and County Attorney($10,055). Final budget adjustments include an increase in salaries of$32,580. OBJECTIVES: 1) Maintain all records for the Board of County Commissioners. 2) Update codification of all county ordinances and regulations. 107 CLERK TO THE BOARD (CONTINUED) 1000-10400 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of meetings transcribed 215 230 230 Number of documents optically scanned 4,200 4,500 4,750 Number of BOE hearings scheduled 50 500 50 Efficiency Measures FTE's per 10,000/capita 0.273 0.265 0.257 Per capita cost(county support) $0.84 $0.87 $1.00 Cost per meeting/hearing $674.50 $861.79 $919.57 Effectiveness Measures (desired results) Percent of documents distributed within the week approved 90% 90% 90% Percent of minutes not transcribed within 2weeks 1% 1% 1% Percent of contracts/resolutions scanned within 2 weeks 99% 99% 99% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 108 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CLERK AND RECORDER BUDGET UNIT TITLE AND NUMBER: Recording/Administration -- 1000-11100 DEPARTMENT DESCRIPTION: The Recording Department records, scans, retrieves and reproduces copies of legal documents, and issues marriage licenses. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 576,268 $ 615,345 $ 615,345 $ 613,328 Supplies 94,900 65,032 74,188 74,188 Purchased Services 73,461 97,335 98,962 98,962 Fixed Charges 11,796 15,000 15,000 15,000 Capital 0 0 0 0 Gross County Cost $ 756,425 $ 792,712 $ 803,495 $ 801,478 Revenue 4,356,052 4,850,000 4,400,000 4,400,000 Net County Cost $ -3,599,627 $ -4,057,288 $ -3,596,505 $ -3,598,522 Budget Positions 10 FTE-Recording 10 FTE-Recording 10 FTE-Recording 10 FTE-Recording 3 FTE-Admin. 3 FTE-Admin. 3 FTE-Admin. 3 FTE-Admin. SUMMARY OF CHANGES: Increases include $9,156 for software for I-CHRIS, and $1,627 for equipment maintenance contracts, for a total increase of$10,783. Revenues are down $450,000 due to the drop in real estate and loan refinancing transactions that need to be recorded and a slower economy in car sales. Final budget adjustments include a decrease in salaries of$2,017. OBJECTIVES: 1)Maintain all records in each department;2)Provide helpful and efficient statutory services to the public. 109 RECORDING/ADMINISTRATION (CONTINUED) 1000-11100 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of documents recorded 92,500 85,632 94,195 Number of copies produced 174,905 205,735 226,309 Number of marriage licenses issued 1,552 1,289 1,418 Efficiency Measures FTE'S per 10,000/capita - Recording 0.59 0.57 0.56 Per capita contribution $3.44 $3.50 $3.43 Number of documents recorded per FTE 9,250 8,563 9,420 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Increases are justified. Hopefully, revenues will recover once the real estate market and economy improves. BOARD ACTION: Approved as recommended. 110 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CLERK AND RECORDER BUDGET UNIT TITLE AND NUMBER: Elections -- 1000-11200 DEPARTMENT DESCRIPTION: The Elections Department conducts primary and general elections every two years, conducts voter registration, maintains records alphabetically and by precinct, conducts schools for election judges, provides supplies for elections, issues certificates of registration for proof of age and citizenship for international travel,services municipal clerks,school districts, special districts, and conducts special elections each November in the off year. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 581,149 $ 350,460 $ 707,971 $ 726,442 Supplies 395,205 412,403 585,730 585,730 Purchased Services 204,513 292,583 355,111 355,111 Fixed Charges 80 4,500 4,500 4,500 Capital 1,282,071 0 0 0 Gross County Cost $ 2,463,018 $ 1,059,946 $ 1,653,312 $ 1,671,783 Revenue 730,946 200,000 106,000 106,000 Net County Cost $ 1,732,072 $ 859,946 $ 1,547,312 $ 1,565,783 Budget Positions 4 4 5 5 SUMMARY OF CHANGES: The budget reflects the projected costs of conducting a Primary Election and Presidential Election with a large turnout anticipated due to the Presidential Election. The election will be conducted using vote centers. More vote centers have been added, again,due to the higher projected turnout. Revenues are estimated at $106,000, since there will not be as much revenue from TABOR elections in this normal election year, versus an off-year. An additional Office Tech III is requested to deal with the growing workload of elections, especially in a Presidential Election year($29,166). Final budget adjustments include an increase in salaries of$18,471. OBJECTIVES: 1) Register voters and maintain records; 2) Conduct elections; 3) Instruct and assist municipal clerks, school districts, and special districts in forms and law changes. 111 ELECTIONS (CONTINUED) 1000-11200 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of voter transactions 379,436 262,332 524,664 Revenue generated from elections $730,946 $200,000 $106,000 Efficiency Measures FTE'S per 10,000/capita 0.182 0.221 0.215 Per capita cost(county support) $11.20 $4.68 $6.671 Transactions per FTE 94,859 52,466 104,933 Effectiveness Measures (desired results) Percent of voter transactions per capita 172% 116% 225% Percent of voter participation 68.25% 50% 95% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. The additional Office Tech Ill appears to be justified based upon the growth in registered voters and activities associated with elections. BOARD ACTION: Approved as recommended. Board approved the additional Office Tech Ill position. 112 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CLERK AND RECORDER BUDGET UNIT TITLE AND NUMBER: Motor Vehicle - - 1000-11300 DEPARTMENT DESCRIPTION: Motor Vehicle collects registration fees, specific ownership tax, sales tax and files chattel mortgages on motor vehicles, processes title applications, maintains files on all titles and license plates issued in Weld County, and provides law enforcement agencies with vehicle registration information. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,318,167 $ 1,398,741 $ 1,398,741 $ 1,482,208 Supplies 13,140 13,460 13,960 13,960 Purchased Services 125,096 134,570 135,686 135,686 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 1,456,403 $ 1,546,771 $ 1,548,387 $ 1,631,854 Revenue 0 0 0 0 Net County Cost $ 1,456,403 $ 1,546,771 $ 1,548,387 $ 1,631,854 Budget Positions 32 Full-time 32 Full-time 32 Full-time 32 Full-time 4 Part-time 4 Part-time 4 Part-time 4 Part-time SUMMARY OF CHANGES: Budget includes increase of$500 for office supplies, $616 for travel, and $500 for training. Final budget adjustments include an increase in salaries of$83,467. OBJECTIVES: 1)Provide helpful and efficient statutory services to the public; 2)Minimize the time it takes for the public to obtain motor vehicle licenses. 113 MOTOR VEHICLE (CONTINUED) 1000 - 11300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of titles/registrations issued 466,777 481,176 529,294 FORT LUPTON BRANCH OFFICE: Number of marriage licenses issued 146 120 132 DEL CAMINO BRANCH OFFICE: Number of marriage licenses issued 226 233 256 Efficiency Measures FTE'S per 10,000/capita - DMV 1.45 1.42 1.37 Per capita cost $6.62 $6.83 $6.99 Number of titles/registrations issued per FTE 14,587 15,037 16,540 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 114 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: TREASURER BUDGET UNIT TITLE AND NUMBER: Treasurer- - 1000-12100 DEPARTMENT DESCRIPTION: The Weld County Treasurer takes custody of county funds,such as property taxes,and disbursing funds collected for the state,county school districts,municipalities and special districts. The Treasurer deposits county funds in banks in the county, and invests reserve funds as allowed by statute and approved by the Board of Commissioners. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 515,056 $ 536,151 $ 536,151 $ 564,495 Supplies 41,171 35,900 40,500 40,500 Purchased Services 209,761 227,000 229,862 229,862 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 765,988 $ 799,051 $ 806,513 $ 834,857 Revenue 1,821,837 1,858,000 1,997,000 1,997,000 Net County Cost $ -1,055,849 $ -1,058,949 $ -1,190,487 $ -1,162,143 Budget Positions 10 10 10 10 SUMMARY OF CHANGES: Postage is up $2,862 due to rate increases and small items of equipment are up $4,600. All other expenditures are unchanged. Revenue is projected to be up $139,000 from additional Treasurer's fees. Final budget adjustments include an increase in salaries of$28,344. OBJECTIVES: 1)To efficiently and effectively collect taxes and to pass through funds to the state, school districts, special districts, municipalities, and county; 2)To assure the greatest security of principal for investments with a reasonable return on funds invested; 3) To maintain rapport with all agencies and all constituents of the county; 4) To make a maximum effort to collect on bankruptcies; 5)To print and process tax notices more efficiently; 6)To enhance internal controls by providing for improved separation of duties within the office. 115 TREASURER (CONTINUED) 1000-12100 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Property Tax Collected 261 M 276M 285M Miscellaneous Revenue Collected 60M 64M 64M Investments 94M 97M 97M Efficiency Measures FTE's per 10,000/capita .454 .440 .428 Per capita expenditure $3.48 $3.53 $3.58 Effectiveness Measures(desired results) Investment Interest Percent 4.70% 5.27% 4.90% Property Tax Percent Collected 99.5% 99.5% 99.5% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 116 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: ASSESSOR'S OFFICE BUDGET UNIT TITLE AND NUMBER: Assessor's Office - - 1000-13100 DEPARTMENT DESCRIPTION: Discovers and lists all real and personal property in Weld County. Maintains accurate public records including ownership history, parcel values and parcel maps. Completes appraisals of all real and personal property using statutory mandates and mass appraisal techniques. Completes statutory reports and certifications for Weld County taxing authorities for use in the property tax system. Completes and delivers an accurate tax warrant to the Treasurer for collection of property taxes. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 2,043,743 $ 2,156,618 $ 2,136,633 $ 2,169,080 Supplies 139,060 58,296 61,296 61,296 Purchased Services 136,135 203,800 194,300 194,300 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 2,318,938 $ 2,418,714 $ 2,392,229 $ 2,424,676 Revenue 85,511 50,000 55,000 55,000 Net County Cost $ 2,233,427 $ 2,368,714 $ 2,337,229 $ 2,369,676 Budget Positions 39.5 39.5 38.5 38.5 SUMMARY OF CHANGES: Net cost of the budget is down$31,485. The Assessor has requested Appraiser II positions to be flexibly staffed as Appraiser III positions ($23,295). In mid-year 2007, the new Assessor eliminated a management position and reorganized the department fora savings of$43,280. The savings is carried into the 2008 budget. Service and supply line items have been reduced$6,500, since 2008 is not a reappraisal year and fewer Notice of Values have to be mailed out to taxpayers. Final budget adjustments include an increase in salaries of$32,447. OBJECTIVES: 1) Discover, list and value all new parcels and new construction in Weld County; 2) Maintain accurate and timely ownership and parcel information; 3) Inspect and inventory 10 percent of existing buildings in order to improve the accuracy and fairness of property valuations; 4) Complete reappraisal of all property in 2006; 5) Use technology to improve accuracy and efficiency; 6)Administer the Homestead Exemption for Seniors; and 7) Complete and deliver an accurate tax warrant to the Treasurer for collection. 117 ASSESSOR (CONTINUED) 1000-13100 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of parcels (including personal property and SA) 183,177 186,481 192,703 Telephone Calls Answered 40,000 35,000 30,000 Number of administrative updates to database 135,000 140,000 148,000 Number of walk-ins requesting assistance 2,500 3,500 2,500 Number of Property Inspections 8,000 8,000 8,000 Sales Verification 12,000 11,000 11,000 Efficiency Measures FTE's per 10,000/capita 1.80 1.74 1.65 Per capita cost(county support) $10.15 $10.45 $10.15 Cost per parcel $12.19 $12.70 $12.29 Parcels Per FTE 4,638 4,721 5,005 Effectiveness Measures(desired results) Deed Processing Time (days) 14 14 7 Requests for Information per FTE 1,076 975 844 Percent of Properties Site Reviewed 5% 5% 5% Assessment Levels compared to market value 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. The request to flexibly staff Appraiser II and Appraiser III positions is recommended. This will mean that when an Appraiser II has the experience and expertise, the Assessor can promote the person to the higher level. This is done in a number of professional positions in the county, and works quite well. BOARD ACTION: The Board approved the budget as recommended, including the flexibly staffed Appraiser II and Appraiser III positions. The Board also approved the upgrade of six Office Tech III (Grade 15) positions to Transfer Technicians (Grade 17). 118 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: COUNTY COUNCIL BUDGET UNIT TITLE AND NUMBER: County Council - - 1000-14100 DEPARTMENT DESCRIPTION: Weld County's Home Rule Charter provides for a five member unsalaried County Council chosen in non-partisan elections. Major responsibilities of the Council are setting salaries of all elected officials, filling vacancies in the Board of County Commissioners, reviewing county government and making periodic reports to the citizens, and authorizing an increased levy in ad valorem taxes if requested by the County Commissioners. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 13,857 $ 17,626 $ 17,626 $ 19,538 Supplies 438 400 400 400 Purchased Services 2,105 10,720 10,720 10,720 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 16,400 $ 28,746 $ 28,746 $ 30,658 Revenue 0 0 0 0 Net County Cost $ 16,400 $ 28,746 $ 28,746 $ 30,658 Budget Positions 1 PT 1 PT 1 PT 1 PT SUMMARY OF CHANGES: Final budget adjustments include an increase in salaries of$1,912. OBJECTIVES: 1) Comply with various responsibilities as outlined by the Home Rule Charter, responding to situations as they arise; 2) Conduct performance audits of county departments as determined to be necessary; 3) Investigate policies and procedures of county government and make reports to the people of Weld County of the findings by County Council; 4) Increase accessibility to Weld County citizens by continuing to conduct Council business during regularly scheduled meetings in outlying communities, encouraging opportunities for dialogue with County residents. 119 COUNTY COUNCIL (CONTINUED) 1000-14100 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Efficiency Measures FTE's per 10,000/capita 0.045 0.044 0.043 Per capita cost(county support) $0.075 $0.129 $0.131 Effectiveness Measures (desired results) Respond to public concerns 100% 100% 100% Comply with Home Rule Charter 100% 100% 100% requirements FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 120 SEVEN YEAR TREND District Attorney 4.5 = — — — 4 i k : ' .-` 3.5 te, 'ti ,-,, � .„ "''.P.Ili ••3 {, - 1, d+: • =i2.5 C :+ — lc ''',L'i,,i114:!:...fi::1;1 t4 1 1,:i 4 , i ,. �K Ptirll.tItA re 1 . r'ti i 7 k� 0.5 — k I*, "4 I f 0 loi G 2002 2003 2004 2005 2006 2007 2008 121 SEVEN YEAR TREND District Attorney Local Cost 4.5 — -- _-- -- -- - -- -- Ii Ad 7 '+lids C i {: '8i 7 i 5in ll Cy. E 3 E -d 99r �I :R :. I r IP c i - ils 5 a L� yz4b hM 4Yh.: ..�£ 1 § in; NW Fi I si IiNI- OI ': i d Sl��'{Km? lair-Ft OVA. a 11A tIlit at 2002 2003 2004 2005 2006 2007 2008 122 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DISTRICT ATTORNEY BUDGET UNIT TITLE AND NUMBER: District Attorney-- 1000-15100 DEPARTMENT DESCRIPTION: Prosecutes crimes upon complaints of citizens or investigation and complaint of law enforcement agencies;answers all criminal complaints of the people;handles such civil matters as juvenile actions, and non-support actions; serves as attorney for all county officers except the County Commissioners; handles consumer fraud and welfare fraud complaints. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 3,537,911 $ 3,950,745 $ 3,981,094 $ 4,063,144 Supplies 68,403 64,537 69,763 69,763 Purchased Services 193,803 275,745 281,912 281,912 Fixed Charges 30,329 0 0 0 Capital -8,001 0 0 0 Gross County Cost $ 3,822,445 $ 4,291,027 $ 4,332,769 $ 4,414,819 Revenue 160,398 148,600 166,100 166,100 Net County Cost $ 3,662,047 $ 4,142,427 $ 4,166,669 $ 4,248,719 Budget Positions 52.75 57.25 57.375 57.375 SUMMARY OF CHANGES: Personnel costs are up$30,349. The changes include the elimination of an Investigator position (-$65,898), upgrade of two Office Tech IV positions of Legal Secretary ($5,938), upgrade of the Discovery Clerk from Office Tech III to Office Tech IV ($2,852), an additional one hour per day for the File Clerk ($2,939), and the full year funding of the Deputy DA III that was added in July to accommodate the new District Court Judge ($84,518). A number of service and supply line items were adjusted to reflect historical expenditure patterns for a net increase of$11,393. All changes appear justified based upon growth and activity. Final budget adjustments include an increase in salaries of$112,399. OBJECTIVES: Prosecute cases as indicated below in workload measures. 123 DISTRICT ATTORNEY (CONTINUED) 1000-15100 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. The upgrades are recommended by Personnel based upon a review of job duties. The additional Deputy DA Ill is necessary to accommodate the additional criminal court judge. The elimination of the investigator position that was used to serve as the interim Juvenile Assessment Center Director is no longer needed. Service and supply increases are justified based upon growth in activity and caseload. BOARD ACTION: Approved as recommended. 124 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DISTRICT ATTORNEY BUDGET UNIT TITLE AND NUMBER: Juvenile Diversion -- 1000-15200 DEPARTMENT DESCRIPTION: Reviews and recommends charges in juvenile cases to reduce the juvenile caseloads for the Courts and Probation. Counseling component provides supervision, counseling, apology letter to victim, restitution payments, community service hours, a variety of groups and other services to juvenile offenders who would otherwise be prosecuted through the Courts. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 109,564 $ 144,444 $ 172,390 $ 172,390 Supplies 0 1,000 2,000 2,000 Purchased Services 0 1,000 1,300 1,300 Fixed Charges 0 0 0 0 Contra Account 0 0 0 0 Gross County Cost $ 109,564 $ 146,444 $ 175,690 $ 175,690 Revenue 40,707 99,280 125,709 125,709 Net County Cost $ 68,857 $ 47,164 $ 49,981 $ 49,981 Budget Positions 2 2.5 3.5 3.5 SUMMARY OF CHANGES: Revenues reflect the amount of the DCJ grant of $93,619 for FY 2007-2008 from the state, and an anticipated Truancy Grant of$32,090 for a total of$125,709. The net amount is down $2,817. The increase in staffing includes an increase in the part-time Truancy Case Manager to full time, and the addition of a part-time interpreter to assist with translations during appointments ($27,946). The budget does not include funds from a pending truancy grant that would pay for the increases. The Commissioners agreed in June to fund the program until a decision is made on the truancy grant application in September. If the grant is not approved and alternative funding cannot be obtained, the program may have to be reduced by $32,090. 125 JUVENILE DIVERSION (CONTINUED) 1000-15200 OBJECTIVES: The Juvenile Diversion program will work with approximately 100 juveniles during the present budget time frame. The purpose of offering a diversion program is to reduce the docket for the Courts and the caseloads for the Deputy District Attorneys and Probation Officers. By reducing the number of low-risk juvenile offenders from entering the traditional juvenile justice system, it will allow these agencies to focus on the higher risk offenders. The diversion program is providing case management, referring juveniles accepted into the program to appropriate community agencies, and addressing issues with the juvenile and their family to prevent future criminal behavior. The Juvenile Diversion program has begun working with school districts and the courts to assist in reducing truancy by providing case management and referrals to community agencies as appropriate. The program will work with 300 truant students ordered to attend school and participate in programs. By engaging the students, hopefully, the program reduces the possibility of the students becoming delinquent and participating in at-risk behavior. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. However, as cited above, if the truancy grant is not approved and alternative funding cannot be obtained, the program may have to be reduced by$32,090. The SB94 Committee is recommending the $32,090 Grant. BOARD ACTION: The truancy grant($32,090)was approved by the State and funded with SB-94 funds. Therefore, the budget was approved as recommended, including the truancy program. 126 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DISTRICT ATTORNEY BUDGET UNIT TITLE AND NUMBER: Victim Witness Assistance -- 1000-15300 DEPARTMENT DESCRIPTION: Provides services for victims of crime through the Federal Victims of Crime Act, Victim Assistance Law Enforcement, Crime Victim Compensation and the Victims Rights Amendment.The program provides services to all victims/witnesses involved in cases being prosecuted through the District Attorney's Office. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 377,907 $ 406,174 $ 544,696 $ 494,410 Supplies 6,513 5,000 12,000 12,000 Purchased Services 26,136 22,000 22,135 22,135 Fixed Costs 541,366 0 0 0 Gross County Cost $ 951,922 $ 433,174 $ 578,831 $ 528,545 Revenue 790,733 248,060 270,106 270,106 Net County Cost $ 161,189 $ 185,114 $ 308,725 $ 258,439 Budget Positions 8.125 9.375 11.375 10.375 SUMMARY OF CHANGES: Revenues include grant funding of VALE($91,300),VOCA($32,606), VAWA($13,700),VALE Administration($76,000),and COMP Administration($56,500). Revenues are up $22,046. A new position of Restitution Clerk ($39,216) to specialize in collecting restitution for victims is recommended. The upgrade of the Community Service Worker (Grade 13) to Office Tech III (Grade 15) is recommended ($3,606). However, the reclassifications of five VW Assistants from Grade 20 to 24 ($25,750) and a new VW Assistant position ($47,800) are not recommended. Service and supply increases are recommended as requested. 127 VICTIM ASSISTANCE (CONTINUED) 1000-15300 OBJECTIVES: 1) To investigate and prepare victim applications for the Crime Victim Compensation(CVC)Board; 2)To advise and coordinate activities for the VALE and CVC Boards; 3)To prepare and mail victim impact statements, restitution requests, victim notifications on VRA cases, as mandated by statute, to keep victims informed of court hearings; 4) To call victims and witnesses who no longer need to appear in court to testify; 5) To coordinate and schedule victims and witnesses to testify,meet and escort them to the courtroom,and provide support and education of the criminal justice system; 6) To provide assistance to victims who request modification of mandatory protective orders and to provide safety planning and resource information; 7)To review files and compile information to determine victim restitution; 8) To make initial contact with misdemeanor and felony domestic violence victims to explain the court process, obtain input on resolution of the case and support them when they appear at court and to meet with the Deputy DA; and 9) To have victim witness assistants assigned to victims when the case is initially filed, providing support, referrals, and education throughout the court process, and to assist the Deputy DA's in the prosecution of the case by maintaining case management on all witnesses subpoenaed, coordinating witnesses during the court hearings and supporting the prosecutor during the course of the hearing. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of CVC claims processed 448 500 510 Number of victims and witnesses served 32,000 34,000 35,000 Number of VRA notices provided 18,000 19,200 20,000 Number of VALE grants administered 24 37 35 Efficiency Measures FTE'S per 10,000/capita 0.348 0.414 0.445 Per capita cost(county support) $0.733 $0.817 $1.107 Effectiveness Measures(desired results) Total CVC funds awarded $476,577 $500,000 $550,000 Average weeks to process Comp. claim 5.3 5.0 5.5 Total VALE grant funds awarded $329,456 $464,359 $475,000 Formal complaints to state against V/W Program 0 0 0 128 VICTIM ASSISTANCE (CONTINUED) 1000-15300 FINANCE/ADMINISTRATION RECOMMENDATION: The following recommendations are being made regarding staffing requests: 1. A new position of Restitution Clerk ($39,216)to specialize in collecting restitutions for victims is recommended. This will provide a much needed service in helping victims recover costs and losses they experience from the crime committed against them. 2. The reclassifications of five VW Assistants from Grade 20 to 24 ($25,750) is not recommended based upon salary survey data. These positions were upgraded in recent years. 3. The upgrade of Community Service Worker from Grade 13 to Office Tech Ill ($3,606) is recommended based upon salary survey data. 4. A new VW Assistant position ($47,800) is not recommended since there is no new revenue source to support it. The Restitution Clerk is already being funded with County General Funds, and is a higher priority of the DA. BOARD ACTION: The Board took the following actions on the above items: 1. The Board approved the Restitution Clerk position ($39,216). 2. The Board approved the upgrade of five VW Assistants from Grade 20 to Grade 24 ($20,484). 3. The Board approved the upgrade of the Community Service Worker to Office Tech Ill ($3,606). 4. The requested VW Assistant position ($47,800)was not approved. 129 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DISTRICT ATTORNEY BUDGET UNIT TITLE AND NUMBER: White Collar Crime Task Force - - 1000-15400 DEPARTMENT DESCRIPTION: The Task Force focuses on white collar crime committed by individuals against employers, businesses, banks, and individuals. The program is supported through donations from the banking industry. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 6,804 $ 12,000 $ 15,853 $ 15,853 Supplies 38 0 0 0 Purchased Services 1,238 1,000 1,500 1,500 Gross County Cost $ 8,080 $ 13,000 $ 17,353 $ 17,353 Revenue 2,384 13,000 20,000 20,000 Net County Cost $ 5,696 $ 0 $ -2,647 $ -2,647 Budget Positions 0 0 0 0 SUMMARY OF CHANGES: Budget funds contract employees to conduct investigation of white collar crimes committed in Weld County. Revenues include $20,000 from donations from the banking industry in Weld County. OBJECTIVES: To investigate white collar crime activities in Weld County. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Program is a good public-private partnership. BOARD ACTION: Approved as recommended. 130 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: FINANCE AND ADMINISTRATION BUDGET UNIT TITLE AND NUMBER: Finance and Administration -- 1000-16100 DEPARTMENT DESCRIPTION: Provides financial and administrative support to the Board of County Commissioners. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 316,152 $ 288,667 $ 288,667 $ 304,272 Supplies 54 250 250 250 Purchased Services 5,536 8,460 8,460 8,460 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 321,742 $ 297,377 $ 297,377 $ 312,982 Revenue 0 0 0 0 Net County Cost $ 321,742 $ 297,377 $ 297,377 $ 312,982 Budget Positions 2 1.5 1.5 1.5 SUMMARY OF CHANGES: Final budget adjustments include an increase in salaries of$15,605. OBJECTIVES: 1) Review and update Administrative Manual; 2) Continue full participation in CAPP Insurance Pool; 3)Obtain award for GFOA Distinguished Budget Presentation; 4) Develop budget strategy to allow county to deal with FY 2009; 5)Oversee the capital construction program for 2008. 131 FINANCE AND ADMINISTRATION (CONTINUED) 1000-16100 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Excess revenue over expenditures 3.1% 3.0% 3.0% Budgeted fund balance vs actual variance 4.0% 3.0% 3.0% Number of departments with performance measures 50 50 50 Efficiency Measures FTE'S per 10,000/capita 0.091 0.066 0.064 Per capita cost(county support) $1.46 $1.31 $1.34 Effectiveness Measures (desired results) Percent variance in projected revenue 5.6% 5.0% 5.0% Percent of categories met or exceeded - GFOA 96% 95% 95% Percent of departments with performance measures 87% 90% 90% Percent variance in projected fund balance 11% 10% 10% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 132 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: ACCOUNTING DEPARTMENT BUDGET UNIT TITLE AND NUMBER: Accounting -- 1000-16200 DEPARTMENT DESCRIPTION: Is in charge of all general accounting functions. Must maintain and produce accurate records for departments' use to allow proper budgetary control. Maintains records for grants in the county, and assists in the annual audit by an independent auditor. Issues county warrants and provides budgetary control by processing supplemental appropriations, etc. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 357,673 $ 409,138 $ 409,138 $ 469,055 Supplies 70,647 70,500 75,000 75,000 Purchased Services 39,755 33,329 35,200 35,200 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 468,075 $ 512,967 $ 519,338 $ 579,255 Revenue 0 0 0 0 Net County Cost $ 468,075 $ 512,967 $ 519,338 $ 579,255 Budget Positions 6.5 6.5 6.5 6.5 SUMMARY OF CHANGES: Additional Banner Finance products have been added, therefore, there is an adjustment in supplies to reflect the increase of $4,500. Other line items have been adjusted with slight increases to memberships and travel for training of staff. The request to upgrade three Office Tech positions will be dealt with by Personnel in the salary survey and pay adjustments for 2008. Final budget adjustments include an increase in salaries of$59,917. OBJECTIVES: To maintain the quality service that has awarded us the GFOA certificate for many years; and accurately and efficiently process payroll for the employees of Weld County. 133 ACCOUNTING (CONTINUED) 1000-16200 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of Account Payable warrants issued 40,000 30,000 35,000 Average number of employees paid 1,190 1,295 1,300 Number of employees trained on General Ledger 115 115 140 Total County federal funds $43.1 $44.0 $45.0 Efficiency Measures FTE's per 10,000/capita .295 .287 .278 Per capita cost(county support) $2.13 $2.26 $2.48 Account Payable warrants per week per NP FTE 341 276 290 Employees paid monthly per Payroll FTE 1,190 1,295 1,341 Effectiveness Measures(desired results) GFOA certificate received Yes Yes Submitted Number of audit adjustments 3 0 0 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Service and supply increases are justified. BOARD ACTION: Approved as recommended. The Office Tech Ill positions in Accounting were reclassified as Account Technicians (Grade 17). 134 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: GENERAL SERVICES BUDGET UNIT TITLE AND NUMBER: Purchasing -- 1000-16300 DEPARTMENT DESCRIPTION: Is responsible for all purchases whether by formal bid,telephone proposal, or quotation. Maintains vendor bid list for all types of bidding. Seeks approval from the Board of County Commissioners on all bids. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 117,537 $ 122,725 $ 122,725 $ 134,105 Supplies 824 1,400 1,400 1,400 Purchased Services 5,753 6,044 6,044 6,044 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 124,114 $ 130,169 $ 130,169 $ 141,549 Revenue 0 0 0 0 Net County Cost $ 124,114 $ 130,169 $ 130,169 $ 141,549 Budget Positions 2 2 2 2 SUMMARY OF CHANGES: Final budget adjustments include an increase in salaries of$11,380. OBJECTIVES: 1) To maintain and operate the centralized purchasing function of Weld County Government; 2) Establish annual requirements for purchasing of like items by departments; 3) Survey user departments for feedback on current system; 4) Maintain adequate liaison with customers and conduct training as required; 5) Provide feedback to user departments; and 6) Implement the use of purchasing cards(P-Cards). 135 PURCHASING (CONTINUED) 1000-16300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Dollar value of Purchase Orders placed $31.6 million $34 million $36 million Number of formal bids 260 265 265 Number of Purchase Orders placed 2,000 2,000 1,400 Efficiency Measures FTE'S per 10,000/capita 0.091 0.088 0.085 Per capita cost(county support) $0.564 $0.574 $0.606 Cost per Purchase Order $62.05 $65.08 $101.10 Effectiveness Measures (desired results Process vendor invoices and/or department requisitions on all PO's within 7 90% 90% 90% days Process emergency requests within 24 hours 99% 99% 99% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 136 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: GENERAL SERVICES BUDGET UNIT TITLE AND NUMBER: Human Resources -- 1000-16400 DEPARTMENT DESCRIPTION: Created by the Home Rule Charter. The department is responsible for setting up employment policies, rules,job classification and compensation. All job applicants submit applications to the Department of Human Resources, which screens them according to skills, education and experience; then they refer three - five chosen applicants to departments for interviews. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 441,090 $ 451,618 $ 504,392 $ 569,100 Supplies 81,994 82,440 82,440 82,440 Purchased Services 45,362 42,850 42,850 42,850 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 568,446 $ 576,908 $ 629,682 $ 694,390 Revenue 0 0 0 0 Net County Cost $ 568,446 $ 576,908 $ 629,682 $ 694,390 Budget Positions 5 5 6 6 SUMMARY OF CHANGES: The staff has been increased by one Office Tech III position($39,310) and the upgrade of a Personnel Tech position ($13,464). The increase is recommended to accommodate the growing workload of the department as the number of county staff has grown. In addition, it will allow a transition of work from the Director to Personnel Tech positions to insure all functions are backed up when the Director retires in two years. Service and supply accounts are unchanged. Final budget adjustments include an increase in salaries of$64,708. OBJECTIVES: 1) To provide personnel services to Elected Officials, Department Heads and employees of Weld County Government; 2) To administer salary and benefit programs for the employees of Weld County; 3)To administer the insurance and safety programs of Weld County Government; 4)To assist in the recruitment and selection of applicants for county positions; 5)To communicate changes in employment law to officials and employees of Weld County Government; 6)To conduct or participate in unemployment, civil rights and grievance hearings. 137 HUMAN RESOURCES (CONTINUED) 1000-16400 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Authorized County positions (FTE'S) 1,249 1,357 1,385 Occupied FTE'S 1,193 1,323 1,355 Number of employees terminated 135 140 150 Efficiency Measures FTE'S per 10,000/capita 0.227 0.221 0.257 Per capita cost(county support) $2.58 $2.55 $2.97 Personnel served per FTE 243 243 231 Effectiveness Measures(desired results) Turnover rate 11% 10% 11% Number of people attending training 451 500 510 FINANCE/ADMINISTRATIONRECOMMENDATION: Recommend approval. This department has not added staff in over ten years, yet the number of employees served has grown, and the governmental requirements, such as FMLA, immigration verifications, EEOC, and benefit plans have all become more complex. BOARD ACTION: Approved as recommended. The Board approved the additional Office Tech ill position, and upgrade of the HR Generalist to Grade 29. 138 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: PLANNING AND ZONING BUDGET UNIT TITLE AND NUMBER: Planning and Zoning -- 1000-17100 DEPARTMENT DESCRIPTION: Provides the Weld County Planning Commission and Board of County Commissioners with research and recommendations regarding land-use decisions in relationship to the Weld County Comprehensive Plan, issues permits, and administers zoning and subdivision ordinances. Assists Weld County citizens and jurisdictions with land use decisions and community development activities. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,032,117 $ 1,085,029 $ 1,085,029 $ 1,147,928 Supplies 108,698 30,637 30,637 30,637 Purchased Services 764,170 609,674 609,674 609,674 Capital 0 0 0 0 Contra Account -90,049 -90,049 -90,049 -90,049 Gross County Cost $ 1,814,936 $ 1,635,291 $ 1,635,291 $ 1,698,190 Revenue 1,128,819 1,009,000 630,000 630,000 Net County Cost $ 686,117 $ 626,291 $ 1,005,291 $ 1,068,190 Budget Positions 16 16 16 16 SUMMARY OF CHANGES: The expenditure side of the budget is unchanged, but the revenue side is down $379,000, or approximately 40%. The drop in revenue is a result of the slow down in development and construction activity, especially residential construction. No increase in the Planning Fee Schedule is recommended. There was also a request by the Compliance Officer to replace one regular cab pickup with a full sized extended cab 4 X 4 pickup for field use because of difficulty in using the vehicle mounted mobile computer unit and printer. Based upon a review of the condition of the existing vehicle, it is not due for replacement at this time, therefore, it is not recommended. Final budget adjustments include an increase in salaries of$62,899. OBJECTIVES: 1) Continue to revise procedures and practices for new building and land use activities, and incorporate County Code changes; 2) Actively participate in County-wide GIS; 3) Continue to develop IGA's; 4) Continue to implement Road Impact Fee Program; 5) Continue to make necessary changes to County Code; 6) Continue to work with Weld County Planning Commission and Advisory Boards; 7) Conduct Special Projects, i.e. Strategic Road Plan, Trails Project, and Storm Water Drainage 8) Continue to meet the Land Use needs of the public; 9) Continue to actively pursue violations and assist communities in resolving these issues; 10) Continue to participate in Census Follow-up Program; 11)Continue to work on internet usage for public access to County Land Use and Procedures and 12) Continue to evaluate the needs of the Southwest Planning Office. 139 PLANNING AND ZONING (CONTINUED) 1000-17100 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Current Planning Work Outputs Number of total applications submitted 519 336 350 Number of administrative land use cases 416 275 275 Current Planning Effectiveness Measures Avg. conditions of approval per application 15 15 15 Avg. land use applications per year 500 336 350 Total Public Hearings 150 100 120 Number of Annexations and Referrals 102 50 50 Number of Walk in customers served 2,257 2,000 2,500 Long Range Planning Work Outputs Number of Intergovernmental Agreements 2 4 10 Open Space and Trails projects 5 0 0 Long Range Planning Effectiveness Measures Avg. Number of Public Outreach Meetings 30 45 75 Technical Support Work Outputs Average length of hearings 2 hours 3.8 hours 3.5 hours Average cases processed 500 330 350 Compliance Planning Work Outputs Number of site visits 976 950 950 Number of violations issued 333 350 350 Number of violations to County Attorney 103 115 115 Average number of District Court hearings 20 30 30 Number of Community Clean-ups 0 1 2 Liquor License Files 22 28 28 Compliance Planning Effectiveness Measures Total cases per compliance officer 160 150 150 Number of site inspections 800 850 850 140 PLANNING AND ZONING (CONTINUED) 1000-17100 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. However, with the drop in activity and revenue, it is not recommended to reduce staff, but if vacancies occur it is recommended that the vacant positions be evaluated as to whether they should be filled until development and construction activity picks back up again. BOARD ACTION: Approved as recommended. The Board concurred with examining each vacancy until the workload increases. 141 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: GENERAL SERVICES BUDGET UNIT TITLE AND NUMBER: Buildings and Grounds -- 1000-17200 DEPARTMENT DESCRIPTION: Maintains all county buildings and grounds in the fields of air conditioning, heating, plumbing, carpentry, painting, electrical, lawn and grounds care, furniture moves, snow removal, etc. Performs cleaning tasks in Courthouse, Centennial Complex, Head Start, Human Services Building, Social Services, South County Services Building, Public Works Headquarters,Ambulance Buildings,North CountyJail,Health Building,Training Center,Southwest Weld Administration Building, Public Safety Administration Building, and Weld Business Park Administrative Buildings. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,311,317 $ 1,374,943 $ 1,374,943 $ 1,462,245 Supplies 884,638 416,300 916,800 916,800 Purchased Services 1,878,982 2,216,100 2,079,300 2,079,300 Fixed Charges 15,580 17,000 17,000 17,000 Contra Account -74,605 -60,000 -75,000 -75,000 Gross County Cost $ 4,015,912 $ 3,964,343 $ 4,313,043 $ 4,400,345 Revenue 0 0 0 0 Net County Cost $ 4,015,912 $ 3,964,343 $ 4,313,043 $ 4,400,345 Budget Positions 25 24 24 24 SUMMARY OF CHANGES: Net overall budget is up $348,700, mainly due to the additional 128,858 square feet of jail and office space that must be maintained in 2008 versus 2007. Line items have been reallocated to reflect historical expenditure patterns. Utilities are up $104,000, primarily due to gas prices, exclusive of the additional space. Other items are stable, and should remain stable in 2008 since the new buildings will still be under warranty with the contractors. Per square foot cost for building maintenance in Weld County is $4.57 per square foot, which is very good by industrial standards. Final budget adjustments include an increase in salaries of$87,302. OBJECTIVES: 1) Maintain Weld County property to the highest standards possible; and 2) Complete all capital projects approved by the Board. 142 BUILDINGS AND GROUNDS (CONTINUED) 1000-17200 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of square feet maintained 771,500 796,600 925,458 Number of preventative maintenance work orders (PMs) 430 450 475 Number of tracked repair work orders 1,350 1,400 1,500 Efficiency Measures FTE'S per 10,000/capita 1.14 1.06 1.03 Per capita cost(county support) $18.25 $17.22 $18.85 Cost per square foot $5.21 $4.98 $4.75 Effectiveness Measures(desired results) Percent of work orders completed within 14 days 95% 95% 95% Percent of PM work orders completed on schedule 100% 100% 100% Clean assigned buildings and maintain an 80% Customer Satisfaction rating 95% 95% 95% Complete Emergency Work Orders within 24 hours 99% 99% 99% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 143 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: FINANCE AND ADMINISTRATION BUDGET UNIT TITLE AND NUMBER: Computer Services -- 1000-17300 DEPARTMENT DESCRIPTION: Computer services provides data processing support services to Weld County and a few outside agencies via a contract with Affiliated Computer Services, Inc. (ACS). ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Supplies $ 714,459 $ 0 $ 0 $ 0 Purchased Services 2,649,141 2,885,534 3,215,093 3,194,675 Fixed Charges 0 0 0 0 Contra Account -582,549 -875,500 -1,225,000 -1,225,000 Capital 269,685 1,000,000 1,250,000 1,250,000 Gross County Cost $ 3,050,736 $ 3,010,034 $ 3,240,093 $ 3,219,675 Revenue 473,678 0 0 0 Net County Cost $ 2,577,058 $ 3,010,034 $ 3,240,093 $ 3,219,675 Budget Positions -- - - - - -- SUMMARY OF CHANGES:ACS contract costs are as follows for 2008: 2008 2007 Base Contract(COLA at 2.48%) $2,051,434 $1,994,008 Contract Enhancement One (Set at 3%) 90,184 87,630 Contract Enhancement Two (Set at 4%) 119,573 115,145 E-gov(Set at 4%) 161,720 154,692 Amendment/Microcomputer Tech(Set at 3%) 86,872 84,414 E-gov II (Set at 4%) 95,614 91,936 Applications Support 102,752 98,800 Contract Enhancement(1/1/07) 98,800 95,000 Social Services Desktop Support(1/1/07) 166,400 160,000 Website Support 52,500 0 Network/Microcomputer Support(Set at 3%) 168,826 163,909 TOTAL $3,194,675 $3,045,534 144 COMPUTER SERVICES (CONTINUED) 1000-17300 SUMMARY OF CHANGES (CONTINUED): $1,250,000 has been budgeted for equipment and software upgrades,which include PC's, printers, servers, network equipment and software applications. Revenue is budgeted in a contra account, in the amount of$1,225,500. An additional position for website support has been added due to the growing number of website applications to maintain and enhancement requests. Net increase in the budget is $209,641, primarily for added capital needs. OBJECTIVES: By way of contract services through the ACS Corporation, provide timely, reliable, and effective service to county departments in pursuit of departmental functions. This includes data processing, word processing, personal computing, and other related office automation projects. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of Personal Computer systems supported 1,060 1,090 1,095 Number of Personal Computer systems installed/replaced 300 300 300 Number of staff trained 200 200 220 Number of applications supported 210 215 218 Number of applications upgraded 100 105 110 Efficiency Measures FTE'S per 10,000/capita 0.9091 0.9267 0.9426 Per capita cost(county support) $11.71 $13.94 $13.79 Effectiveness Measures (desired results) Percent of users upgraded to standard 95% 95% 95% Percent of users surveyed who are satisfied 99% 99% 99% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. With all the new applications and growing sophistication of the various systems, the additional support position is justified. Other increases are inflationary cost-of-living adjustments, per the contracts. BOARD ACTION: The Final Budget was adjusted for no cost-of-living increase to the base contract, due to CPI being 2.48%for July 2006-July 2007. This resulted in a reduction of$20,418 from the recommended budget. 145 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: FINANCE AND ADMINISTRATION BUDGET UNIT TITLE AND NUMBER: Geographical Information System --1000-17350 DEPARTMENT DESCRIPTION: Geographical Information Systems (GIS) provides the technical support for the development and maintenance of the Weld County geographical information system that serves the entire county and some outside entities via a contract with the ACS Corporation. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 46,159 $ 51,992 $ 51,992 $ 58,016 Supplies 79,229 80,300 72,300 72,300 Purchased Services 14,651 146,582 149,359 149,359 Fixed Charges 0 15,244 15,244 15,244 Capital 0 1,500 5,500 5,500 Gross County Cost $ 140,039 $ 295,618 $ 294,395 $ 300,419 Revenue 47,884 20,000 20,000 20,000 Net County Cost $ 92,155 $ 275,618 $ 274,395 $ 280,419 Budget Positions 1 1 1 1 SUMMARY OF CHANGES: Net budget costs are down $1,223. Budget provides$5,500 for new hardware, $72,300 for software, $13,550 for training, $35,809 for professional services, $15,244 for miscellaneous items, and $100,000 for orthophotography updates. County staffing level is one FTE, classified as a GIS Tech. Through the ACS contract, 3 FTE's are provided. Revenue is budgeted at $20,000 from the sales of GIS data and maps. Final budget adjustments include an increase in salaries of$6,024. OBJECTIVES: Maintain a current geographical information system for Weld County via a contract with ACS to provide GIS data to county staff and citizens. 146 GEOGRAPHICAL INFORMATION SYSTEM (CONTINUED) 1000-17350 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs # Parcels in Database 116,197 119,397 122,000 # Parcels Updated 1,245 3,200 2,800 #Available Coverages (Layers) in GIS 1,988 2,141 2,217 Efficiency Measures FTE'S per 10,000/capita 0.181 0.177 0.171 Per capita costs (County support) $0.42 $1.28 $1.20 Effectiveness Measures (desired results) % Parcels in GIS with orthophotography/ imagery 100% 100% 100% % County covered by orthophotography/ imagery 100% 100% 100% # Parcels in GIS vs. # Parcels in Assessor system 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 147 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CAPITAL OUTLAY BUDGET UNIT TITLE AND NUMBER: Capital Outlay-- 1000-17500 DEPARTMENT DESCRIPTION: Central account for capital outlay items. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Fixed Charges 0 0 0 0 Capital 32,787 50,000 90,000 90,000 Gross County Cost $ 32,787 $ 50,000 $ 90,000 $ 90,000 Revenue 0 0 0 0 Net County Cost $ 32.7R7 $ 501)00 $ 901)00 $ wpm) SUMMARY OF CHANGES: See listing of requested and recommended items. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 148 CAPITAL OUTLAY (CONTINUED) 1000-17500 REQUESTED RECOMMENDED APPROVED CLERK AND RECORDER: Map Cabinet(2) $ 10,000 $ 10,000 $ 10,000 VARIOUS DEPARTMENTS: Office Landscape 45,000 45,000 45,000 OFFICE OF EMERGENCY MANAGEMENT: Smart Boards (2) 14,000 14,000 14,000 UN-DESIGNATED: 21,000 21,000 21.000 TOTAL $ 90,000 $ 90,000 $ 90,000 149 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: GENERAL SERVICES BUDGET UNIT TITLE AND NUMBER: Printing and Supplies -- 1000-17600 DEPARTMENT DESCRIPTION: Provides printing and supply support services to the county. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 100,495 $ 94,757 $ 94,757 $ 100,522 Supplies 84,076 53,000 83,000 83,000 Purchased Services 133,455 127,300 150,700 150,700 Fixed Charges 0 4,000 0 0 Capital 0 0 0 0 Gross County Cost $ 318,026 $ 279,057 $ 328,457 $ 334,222 Revenue 264,340 222,000 271,400 271,400 Net County Cost $ 53,686 $ 57,057 $ 57,057 $ 62,822 Budget Positions 2 2 2 2 SUMMARY OF CHANGES: No change for the budget in net county costs. However, due to the increase of volume of supply sales($30,000), printing($10,000), and postage($12,000)the gross costs are up$49,400. Other service and supplies and fixed costs are down $2,600. Revenues are up $49,400 for charges for services. Final budget adjustments include an increase in salaries of$5,765. OBJECTIVES: 1)Provide high quality printing and copying services to user departments;2)Meet needs of departments in obtaining office supplies; 3) Accommodate departments in metering postage; 4) Continue to maintain inventory levels at proper level; and 5) Provide county-wide courier service to county departments. 150 PRINTING AND SUPPLIES (CONTINUED) 1000-17600 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Print Orders 1,950 2,250 2,400 Mail Pieces 633,000 635,000 640,000 Supply Orders 1,250 1,350 1,400 Efficiency Measures FTE's per 10,000/capita 0.091 0.088 0.085 Per Capita cost(county support) $0.244 $0.252 $0.267 Effectiveness Measures (desired results) Fill Supply orders within 24 hours Efficiency 95% 95% 95% Process/deliver county mail within 24 hours 100% 100% 100% Process and Post Priority mail daily 100% 100% 100% Provide Printing on due date 95% 95% 95% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 151 Hello