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Home My WebLink About20073824.tiff HUMAN SERVICES FUND TiTIA -44 re 2007-3824 SEVEN YEAR TREND Human Service s ea - . . . - -- ---.. . . . . � $16 IMP ) Mt; ` $14 . . : �_ �. . . . . . . . . . � . . . . , \i . $12 . . . . . . . § ; I • \-. • •/ ` \ ; / firit • ^ ° ° : '> k {- §�. . . « . . : : . « . : 2 ' d \ — 2 / i. . 2 i_-- .$6 - -- . —- -� « > !—: •} \ \ } ; \ / , $4 » . . « : . . . : , _:« • • > . .• . § . © . • : ` ~ ) \2 , . . t \ ! • . . I . • , P\ le { m ! . ~ : \ � ° ' . \ w. ,n : .a� , . »- »© — z 2 2003 2004 2005 2006 2007 2008 309 HUMAN SERVICES FUND SUMMARY The Human Services Fund for 2008 is projected to increase by$3,167,107,or 24.7%,for a total of $15,975,317. Changes are associated with decreases to Head Start Programs, which help with various needs of economically disadvantaged pre-school children and jobs programs. Other programs reduced are CSBG, Senior Nutrition, and the Jobs programs. Past estimates in 2006 were overly-optimistic regarding Federal funding levels. Being totally reliant upon state and federal funding sources, Human Services continues to operate in an environment of uncertainty. The Human Services Fund budget has been constructed based upon the best available information on the funding levels. It is very likely that many of the amounts will be changed between now and the actual execution of the 2008 budget. The primary programs of Human Sen./ices are associated with the Workforce Investment Act(W IA) funded under the Department of Labor, Employment and Training Administration. This program is anticipating $2,641,964 for 2008. In addition, the Job Service contract will be $769,804, and Temporary Assistance to Needy Families (TANF) is funded at$740,190, primarily for training of TANF clients. The Human Services Fund is totallyfunded through state and federal programs with the exception of the 25 percent local match for the Aging program,which amounts to$12,351,and$105,000 for transportation for a match fora CDOT grant. All Human Services indirect costs are included in the 2008 budget. Other programs of the Human Services Fund remain relatively stable programmatically with the following 2008 funding levels: Transportation $ 430,670 Supplemental Foods 1,444,859 Area Agency on Aging 1,653,571 Senior Nutrition 405,020 CSBG 164,130 Building Healthy Marriage 833,335 Value of Supplemental Foods Inventory 1,421,050 In the above programs, Weld County must continue to be responsive and reactive to federal and state administrative and budget changes in 2008. The budget includes funding for Head Start programs totaling $2,973,766, with an additional $2,316,768 for Migrant Head Start. The Pre-School Program is funded at$128,000, and all the educational programs total $5,418,534, up $73,434. 310 HUMAN SERVICES FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL INTERGOVERNMENTAL REVENUE 2611 60000 4314 USDA 204,900 200,000 200,000 200,000 2653 60000 4314 USDA 35,000 35,000 35,000 35,000 2654 60000 4314 USDA 11,000 11,000 11,000 11,000 261496 60000 4314 USDA 74,200 73,600 73,600 73,600 267695 60000 4314 USDA 258,130 224,728 224,728 224,728 2611 60000 4320 FEDERAL GRANTS 2,773,800 2,773,766 2,773,766 2,773,766 2627 60000 4320 FEDERAL GRANTS 31,000 33,000 33,000 33,000 2628 60000 4320 FEDERAL GRANTS 43,000 45,000 45,000 45,000 2635 60000 4320 FEDERAL GRANTS 121,000 135,925 135,925 135,925 2636 60000 4320 FEDERAL GRANTS 301,200 366,668 366,668 366,668 2637 60000 4320 FEDERAL GRANTS 437,000 514,087 514,087 514,087 2640 60000 4320 FEDERAL GRANTS 25,000 25,000 25,000 25,000 2641 60000 4320 FEDERAL GRANTS 62,000 - - - 2642 60000 4320 FEDERAL GRANTS - 13,825 13,825 13,825 2643 60000 4320 FEDERAL GRANTS 350,600 479,346 479,346 479,346 - 2648 60000 4320 FEDERAL GRANTS 200,500 - - 2649 60000 4320 FEDERAL GRANTS - 89,113 89,113 89,113 2651 60000 4320 FEDERAL GRANTS 54,499 57,830 57,830 57,830 2652 60000 4320 FEDERAL GRANTS 225,810 234,110 234,110 234,110 2653 60000 4320 FEDERAL GRANTS 192,830 215,020 215,020 215,020 2654 60000 4320 FEDERAL GRANTS 31,000 31,000 31,000 31,000 2657 60000 4320 FEDERAL GRANTS 2,190 2,230 2,230 2,230 2658 60000 4320 FEDERAL GRANTS 5,340 5,390 5,390 5,390 2662 60000 4320 FEDERAL GRANTS 128,590 199,000 199,000 199,000 2665 60000 4320 FEDERAL GRANTS 14,980 13,040 13,040 13,040 2673 60000 4320 FEDERAL GRANTS 72,210 80,450 80,450 80,450 261496 60000 4320 FEDERAL GRANTS 2,144,700 2,243,168 2,243,168 2,243,168 261506 60000 4320 FEDERAL GRANTS - 823,335 823,335 823,335 262695 60000 4320 FEDERAL GRANTS 569,800 769,804 769,804 769,804 263906 60000 4320 FEDERAL GRANTS - 19,500 19,500 19,500 264095 60000 4320 FEDERAL GRANTS 23,000 - - - 264096 60000 4320 FEDERAL GRANTS 45,000 - - - 267695 60000 4320 FEDERAL GRANTS - 1,220,131 1,220,131 1,220,131 267895 60000 4320 FEDERAL GRANTS 269,130 269,130 269,130 164,130 2663 60000 4321 MEDICAID - 87,380 87,380 87,380 2672 60000 4321 MEDICAID 46,910 66,290 66,290 66,290 267695 60000 4324 VALUE OF INVENTORY 1,421,050 1,421,050 1,421,050 1,421,050 2618 60000 4340 GRANTS - 10,000 10,000 10,000 2632 60000 4340 GRANTS 696,800 675,190 675,190 675,190 2638 60000 4340 GRANTS 41,600 41,600 41,600 41,600 2646 60000 4340 GRANTS 148,800 151,200 151,200 151,200 2648 60000 4340 GRANTS - 221,460 221,460 221,460 2665 60000 4340 GRANTS - 1,600 1,600 1,600 2666 60000 4340 GRANTS - 3,900 3,900 3,900 2667 60000 4340 GRANTS - 10,000 10,000 10,000 2669 60000 4340 GRANTS 26,090 26,090 26,090 26,090 2671 60000 4340 GRANTS 232,460 331,990 331,990 331,990 2673 60000 4340 GRANTS 6,600 - - - 262995 60000 4340 GRANTS 148,800 156,240 156,240 156,240 265995 60000 4340 GRANTS 645,340 858,280 858,280 858,280 2651 60000 711000 TRANSFER 12,351 12,351 12,351 12,351 2662 60000 711000 TRANSFER - - - 105,000 TOTAL INTERGOVERNMENTAL REVENUE 12,134,210 15,277,817 15,277,817 15,277,817 311 HUMAN SERVICES FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL CHARGE FOR SERVICES 2617 60000 4410 CHARGE FOR SERVICES 147,500 128,000 128,000 128,000 2632 60000 4410 CHARGE FOR SERVICES 36,000 65,000 65,000 65,000 2645 60000 4410 CHARGE FOR SERVICES 286,000 300,000 300,000 300,000 2646 60000 4410 CHARGE FOR SERVICES 50,000 50,000 50,000 50,000 000 2652 60000 4410 CHARGE FOR SERVICES 500 500 500 TOTAL CHARGE FOR SERVICES 520,000 543,500 543,500 543,500 MISCELLANEOUS 2653 60000 4690 DONATIONS 155,000 155,000 155,000 155,000 TOTAL HUMAN SERVICES FUND 12,809,210 15,976,317 15,976,317 15,976,317 312 HUMAN SERVICED FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 2611 60000 HUMAN SERVICES 2,978,700 2,973,766 2,973,766 2,973,766 2617 60000 HUMAN SERVICES 147,500 128,000 128,000 128,000 2618 60000 HUMAN SERVICES - 10,000 10,000 10,000 2627 60000 HUMAN SERVICES 31,000 33,000 33,000 33,000 2628 60000 HUMAN SERVICES 43,000 45,000 45,000 45,000 2632 60000 HUMAN SERVICES 732,800 740,190 740,190 740,190 2635 60000 HUMAN SERVICES 121,000 135,925 135,925 135,925 2636 60000 HUMAN SERVICES 301,200 366,668 366,668 366,668 2637 60000 HUMAN SERVICES 437,000 514,087 514,087 514,087 2638 60000 HUMAN SERVICES 41,600 41,600 41,600 41,600 2640 60000 HUMAN SERVICES 25,000 25,000 25,000 25,000 2641 60000 HUMAN SERVICES 62,000 - - - 2642 60000 HUMAN SERVICES - 13,825 13,825 13,825 2643 60000 HUMAN SERVICES 350,600 479,346 479,346 479,346 2645 60000 HUMAN SERVICES 286,000 300,000 300,000 300,000 2646 60000 HUMAN SERVICES 198,800 201,200 201,200 201,200 2648 60000 HUMAN SERVICES 200,500 221,460 221,460 221,460 2649 60000 HUMAN SERVICES - 89,113 89,113 89,113 2651 60000 HUMAN SERVICES 66,850 70,181 70,181 70,181 2652 60000 HUMAN SERVICES 226,310 234,610 234,610 234,610 2653 60000 HUMAN SERVICES 382,830 405,020 405,020 405,020 2654 60000 HUMAN SERVICES 42,000 42,000 42,000 42,000 2657 60000 HUMAN SERVICES 2,190 2,230 2,230 2,230 2658 60000 HUMAN SERVICES 5,340 5,390 5,390 5,390 2662 60000 HUMAN SERVICES 128,590 199,000 199,000 304,000 2663 60000 HUMAN SERVICES - 87,380 87,380 87,380 2665 60000 HUMAN SERVICES 14,980 13,040 13,040 13,040 2665 60000 HUMAN SERVICES - 1,600 1,600 1,600 2666 60000 HUMAN SERVICES - 3,900 3,900 3,900 2667 60000 HUMAN SERVICES - 10,000 10,000 10,000 2669 60000 HUMAN SERVICES 26,090 26,090 26,090 26,090 2671 60000 HUMAN SERVICES 232,460 331,990 331,990 331,990 2672 60000 HUMAN SERVICES 46,910 66,290 66,290 66,290 2673 60000 HUMAN SERVICES 78,810 80,450 80,450 80,450 261496 60000 HUMAN SERVICES 2,218,900 2,316,768 2,316,768 2,316,768 261506 60000 HUMAN SERVICES - 823,335 823,335 823,335 262695 60000 HUMAN SERVICES 569,800 769,804 769,804 769,804 262995 60000 HUMAN SERVICES 148,800 156,240 156,240 156,240 263906 60000 HUMAN SERVICES - 19,500 19,500 19,500 264095 60000 HUMAN SERVICES 23,000 - - - 264096 60000 HUMAN SERVICES 45,000 - - - 265995 60000 HUMAN SERVICES 645,340 858,280 858,280 858,280 267695 60000 HUMAN SERVICES 1,679,180 2,865,909 2,865,909 2,865,909 267895 60000 HUMAN SERVICES 269,130 269,130 269,130 164,130 TOTAL HUMAN SERVICES FUND 12,809,210 15,976,317 15,976,317 15,976,317 313 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Head Start Program - - 60000-2611 DEPARTMENT DESCRIPTION: Health, nutrition, education and day care programs for economically disadvantaged pre-school age children. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,794,041 $ 1,700,000 $ 2,084,000 $ 2,084,000 Supplies 403,341 143,200 416,500 416,500 Purchased Services 856,479 1,125,500 470,266 470,266 Fixed Charges 10,190 10,000 3,000 3,000 Gross County Cost $ 3,064,051 $ 2,978,700 $ 2,973,766 $ 2,973,766 Revenue 3,064,051 2,978,700 2,973,766 2,973,766 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - -- SUMMARY OF CHANGES: Slight decrease of$4,934 in grant funding level. OBJECTIVES: 1) Administer program in accordance with Department of Health and Human Services(DHHS)rules and regulations; and 2)Provide services to eligible clients as specified in the Head Start plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients Served 562 562 562 Efficiency Measures Per capita cost $13.93 $13.15 $12.74 Per capita cost(county support) In-Kind $3.48 $3.29 $3.19 Effectiveness Measures (desired results) Maintain full case load slots 562 562 562 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 314 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Migrant Head Start - - 60000-2614 DEPARTMENT DESCRIPTION: Health, nutrition and day care programs for infant/toddler and preschool-age migrant children in Northeast Colorado and the Western slope. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,317,432 $ 1,284,500 $ 1,382,646 $ 1,382,646 Supplies 297,669 99,000 262,000 262,000 Purchased Services 740,521 834,100 671,012 671,012 Fixed Charges 1,112 1,300 1,110 1,110 Gross County Cost $ 2,356,734 $ 2,218,900 $ 2,316,768 $ 2,316,768 Revenue 2,356,734 2,218,900 2,316,768 2,316,768 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - -- SUMMARY OF CHANGES: Increase of$97,868 in grant funding level. OBJECTIVES: 1)Administer program in accordance with DHHS rules and regulations; and 2) Provide services to eligible clients as specified in the Migrant Head Start plan. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 266 266 275 Efficiency Measures Per capita cost $10.65 $9.79 $9.93 Per capita cost (county support) In-kind $2.68 $2.45 $2.48 Effectiveness Measures (desired results) Maintain performance standards Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 315 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Building Healthy Marriages - - 60000-2615 DEPARTMENT DESCRIPTION: The Weld County Healthy Marriage Initiative is strengthening marriages by providing low-income couples with marriage education and support services on a voluntary basis so that they can gain the skills necessary to have healthy marriages. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 300,262 $ 354,389 $ 354,389 Supplies 32,190 25,747 25,747 Purchased Services 336,396 443,199 443,199 Fixed Charges 0 0 0 Gross County Cost $ 0 $ 668,848 $ 823,335 $ 823,335 Revenue 668,848 823,335 823,335 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - -- SUMMARY OF CHANGES: This program was new in 2007. OBJECTIVES: PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients Served 0 125 175 Efficiency Measures Per capita cost 0 $2.95 $3.53 Per capita cost (county support) In-Kind FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 316 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Preschool Fund - - 60000-2617 DEPARTMENT DESCRIPTION: Contracted Preschool slots with various school districts. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 135,493 $ 82,600 $ 89,108 $ 89,108 Supplies 6,974 0 3,000 3,000 Purchased Services 64,900 35,892 35,892 Gross County Cost $ 142,467 $ 147,500 $ 128,000 $ 128,000 Revenue 147,500 128,000 128,000 Net County Cost $ 142,467 $ 0 $ 0 $ 0 Budget Positions - - - - - - -- SUMMARY OF CHANGES: Funded at contract level with participating school districts. OBJECTIVES: Provide preschool services to school districts requesting the services. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 41 41 41 Efficiency Measures Per capita cost $0.66 $0.65 $0.55 Effectiveness Measures (desired results) Full slots maintained Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 317 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Building Health Marriages NSF - - 60000-2618 DEPARTMENT DESCRIPTION: This fund houses the Non-Federal Share (matching) for the Building Healthy Marriages Initiative. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 Supplies 0 0 0 Purchased Services 10,000 0 0 Fixed Charges 0 10,000 10,000 Gross County Cost $ 0 $ 10,000 $ 10,000 $ 10,000 Revenue 10,000 10,000 10,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - -- SUMMARY OF CHANGES: Funded at grant level. OBJECTIVES: To record the cost of training counselors in the Building Healthy Marriages Initiative. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Participants n/a n/a n/a Efficiency Measures Per capita cost n/a $0.04 $0.04 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 318 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Wagner/Peyser- - 60000-2626 DEPARTMENT DESCRIPTION: Administer all Job Service activities to the residents of Weld County. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 558,758 $ 433,000 $ 692,800 $ 692,800 Supplies 1,337 800 2,000 2,000 Purchased Services 12,759 136,000 75,004 75,004 Gross County Cost $ 572,854 $ 569,800 $ 769,804 $ 769,804 Revenue 572,854 569,800 769,804 769,804 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Funded at grant level. OBJECTIVES: 1) Administer Wagner/Peyser Contract in accordance with DOL rules and regulations;and 2)Provide services to eligible clients as specified in the One Stop plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 16,000 16,000 18,000 Efficiency Measures Per capita cost $2.60 $2.51 $3.30 Effectiveness Measures (desired results) Job placements 60% 60% 60% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 319 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Summer Job Hunt- - 60000-2627 DEPARTMENT DESCRIPTION: Administer youth employment program for the summer months. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 26,776 $ 26,000 $ 28,500 $ 28,500 Supplies 1,424 0 1,500 1,500 Purchased Services 2,800 5,000 3,000 3,000 Gross County Cost $ 31,000 $ 31,000 $ 33,000 $ 33,000 Revenue 31,000 31,000 33,000 33,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Funded at grant level. OBJECTIVES: 1) Administer Summer Job Hunt contract in accordance with DOL rules and regulations;and 2)Provide services to eligible clients as specified in the One Stop plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 2,743 2,743 2,750 Efficiency Measures Per capita cost $0.14 $0.14 $0.14 Effectiveness Measures (desired results) Clients placed in employment 514 514 515 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 320 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Consumer Navigator- - 60000-2628 DEPARTMENT DESCRIPTION: Program to enhance workforce center services to the disabled of the community. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 40,018 $ 40,850 $ 44,000 $ 44,000 Supplies 1,628 500 0 0 Purchased Services 1,650 1,000 1,000 Gross County Cost $ 41,646 $ 43,000 $ 45,000 $ 45,000 Revenue 41,646 43,000 45,000 45,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Funded at grant level. OBJECTIVES: To keep clients off public assistance and employed. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 260 260 260 Efficiency Measures Per capita cost $0.19 $0.19 $0.19 Effectiveness Measures (desired results) Output goals maintained Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 321 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Employment First- - 60000-2629 DEPARTMENT DESCRIPTION: This program allows eligible Food Stamp clients to participate in various job search and development activities to retrain them for better paying jobs. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 100,000 $ 110,000 $ 100,000 $ 100,000 Supplies 2,000 2,000 2,300 2,300 Purchased Services 63,000 36,800 53,940 53,940 Gross County Cost $ 165,000 $ 148,800 $ 156,240 $ 156,240 Revenue 165,000 148,800 156,240 156,240 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Funded at contract level of$156,240 OBJECTIVES: 1) Administer program in accordance with USDA rules and regulations; and 2) Provide services to eligible clients as specified in the Employment First plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 1,458 1,458 1,458 Efficiency Measures Per capita cost $0.75 $0.66 $0.64 Effectiveness Measures (desired results) Clients placed in employment 300 300 300 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 322 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Tony Grampsas Youth Services - - 6000-2630 DEPARTMENT DESCRIPTION: This grant provides employment and training opportunities to high risk youth. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 Supplies 0 0 0 Purchased Services 0 0 0 Gross County Cost $ 0 $ 0 $ 0 $ 0 Revenue 0 0 0 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Program discontinued by the state. FINANCE/ADMINISTRATION RECOMMENDATION: n/a BOARD ACTION: n/a 323 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Assistance to Needy Families - - 60000-2632 DEPARTMENT DESCRIPTION: Employment/Training program for clients on welfare. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 425,170 $ 565,800 $ 498,950 $ 498,950 Supplies 4,740 2,000 0 0 Purchased Services 149,690 165,000 241,240 241,240 Gross County Cost $ 579,600 $ 732,800 $ 740,190 $ 740,190 Revenue 579,600 732,800 740,190 740,190 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Increased funding of$7,390, per grant contract. OBJECTIVES: Provide employment services to TANF clients. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served/month 320 320 330 Efficiency Measures Per capita cost(county support) $2.64 $3.23 $3.18 Effectiveness Measures (desired result) Meet Federal participation rates Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 324 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Workforce Investment Act(Administration)60000-2635 DEPARTMENT DESCRIPTION: This program tracks the administration for all of the Workforce Investment Act grants. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 144,015 $ 105,500 $ 122,300 $ 122,300 Supplies 251 500 200 200 Purchased Services 9,665 15,000 13,425 13,425 Gross County Cost $ 153,931 $ 121,000 $ 135,925 $ 135,925 Revenue 153,931 121,000 135,925 135,925 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Increased funding of$14,925, per grant funding level. OBJECTIVES: To assist client in finding employment. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Efficiency Measures Per capita cost $0.70 $0.53 $0.58 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 325 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER:Workforce Investment Act (Adult Program) 60000-2636 DEPARTMENT DESCRIPTION: This program provides employment and training for eligible adults. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 248,168 $ 176,000 $ 180,000 $ 180,000 Supplies 2,734 3,500 2,500 2,500 Purchased Services 254,973 121,700 184,168 184,168 Gross County Cost $ 505,875 $ 301,200 $ 366,668 $ 366,668 Revenue 505,875 301,200 366,668 366,668 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Funded at grant level. OBJECTIVES: Provide eligible adults with core services to attain employment. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 160 150 172 Efficiency Measures Per capita cost $2.30 $1.33 $1.57 Effectiveness Measures (desired results) Entered employment rate 88% 88% 88% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 326 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Workforce Investment Act(Youth Program)60000-2637 DEPARTMENT DESCRIPTION: This program provides employment and training programs for in-school and out-of-school youth. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 341,236 $ 320,000 $ 308,450 $ 308,450 Supplies 16,145 9,000 14,610 14,610 Purchased Services 210,619 108,000 191,027 191,027 Gross County Cost $ 568,000 $ 437,000 $ 514,087 $ 514,087 Revenue 568,000 437,000 514,087 514,087 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Increased grant funding level of$77,087. OBJECTIVES: To provide core services to eligible youth. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Youth served 160 170 197 Efficiency Measures Per capita cost $2.20 $1.93 $2.19 Effectiveness Measures (desired results) Entered Employment rate (Older Youth) 79% 79% 79% Skill Attainment rate (Younger Youth) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 327 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Multi-Disciplinary Youth Assessment - - 60000-2638 DEPARTMENT DESCRIPTION: This program provides planning and treatment plans for at-risk youth in combination with the DA, SS, North Range and Island Grove. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 46,476 $ 39,600 $ 41,100 $ 41,100 Supplies 210 2,000 500 500 Purchased Services 342 0 0 0 Gross County Cost $ 47,028 $ 41,600 $ 41,600 $ 41,600 Revenue 41,600 41,600 41,600 41,600 Net County Cost $ 5,428 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: 1)Administer program in accordance with Social Services contract. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 120 120 120 Efficiency Measures Per capita cost $0.18 $0.18 $0.18 Effectiveness Measures (desired results) Maintain requirements of contract Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 328 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: 10% Incentive Grant (CIMS) 60000-2639 DEPARTMENT DESCRIPTION: To foster the development and continuous improvements of the Weld County region workforce system. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 15,500 $ 15,500 Supplies 0 0 0 Purchased Services 0 4,000 4,000 Gross County Cost $ 0 $ 0 $ 19,500 $ 19,500 Revenue 19,500 19,500 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Grant funding level is budgeted at a more realistic level for 2008. OBJECTIVES: To meet annual requirements of grant. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Efficiency Measures Per capita cost $0.00 $0.00 $0.08 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 329 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Workforce Investment Act BUDGET UNIT TITLE AND NUMBER: (Statewide Activities Grant) 60000-2640 DEPARTMENT DESCRIPTION: These funds are incentive grants based on performance of the WIA programs and are used for staff training, administration, contracted services and other programs. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,170 $ 15,000 $ 3,000 $ 3,000 Supplies 636 0 9,000 9,000 Purchased Services 9,714 10,000 13,000 13,000 Gross County Cost $ 11,520 $ 25,000 $ 25,000 $ 25,000 Revenue 11,520 25,000 25,000 25,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Grant funding level is budgeted at a more realistic level for 2008. OBJECTIVES: To meet annual requirements of grant. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Efficiency Measures Per capita cost $0.05 $0.11 $0.11 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 330 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: 25% Rapid Response 60000-2642 DEPARTMENT DESCRIPTION: These funds are incentive grants based on performance of the W IA programs and are used for equipment for developing mass application taking via the internet with a smart board. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 13,825 $ 13,825 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Gross County Cost $ 0 $ 0 $ 13,825 $ 13,825 Revenue 0 0 13,825 13,825 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: This is a new grant in 2008. OBJECTIVES: Incentive grant for technology applications to workforce development. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served - - - - 75 Efficiency Measures Per capita cost - - - - $0.06 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 331 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Workforce Investment Act BUDGET UNIT TITLE AND NUMBER: (Dislocated Worker Program) 60000-2643 DEPARTMENT DESCRIPTION: This program provides retraining for laid off clients. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 193,809 $ 160,000 $ 241,330 $ 241,330 Supplies 4,899 2,000 43,600 43,600 Purchased Services 197,225 188,600 194,416 194,416 Gross County Cost $ 395,933 $ 350,600 $ 479,346 $ 479,346 Revenue 395,933 350,600 479,346 479,346 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Grant funding level has increased $128,746. OBJECTIVES: Provide retraining for eligible laid off clients. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 140 140 140 Efficiency Measures Per capita cost $1.80 $1.55 $2.05 Effectiveness Measures (desired results) Entered employment rate 88% 88% 88% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 332 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Educational Lab - - 60000-2645 DEPARTMENT DESCRIPTION: This fund covers the cost of operating the Computer Education Lab. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 151,207 $ 150,000 $ 157,000 $ 157,000 Supplies 38,283 15,000 18,000 18,000 Purchased Services 40,663 121,000 125,000 125,000 Gross County Cost $ 230,153 $ 286,000 $ 300,000 $ 300,000 Revenue 249,468 286,000 300,000 300,000 Net County Cost $ -19,315 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Salaries are up $7,000, Supplies $3,000, and services $4,000 to support the lab. OBJECTIVES: Provide a computer educational experience for clients. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 1,135 1,135 1,200 Efficiency Measures Per capita cost $1.05 $1.26 $1.29 Effectiveness Measures (desired results) GED's obtained 65 65 70 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 333 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: AmeriCorps Program - - 60000-2646 DEPARTMENT DESCRIPTION: Youth Corp program. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 152,810 $ 187,650 $ 189,880 $ 189,880 Supplies 6,360 11,150 11,320 11,320 Purchased Services 0 0 0 0 Gross County Cost $ 159,170 $ 198,800 $ 201,200 $ 201,200 Revenue 159,170 198,800 201,200 201,200 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Grant funding increased $2,400. OBJECTIVES: Provide Federal AmeriCorps program for youth to receive stipends and college tuition credits for public service work. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Participants in program 12 12 12 Efficiency Measures Per capita cost $0.73 $0.88 $0.87 Effectiveness Measures (desired results) Clients completing program 10 11 10 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 334 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Tight Corp Program - - 60000-2648 DEPARTMENT DESCRIPTION: Youth Corp Program ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 70,750 $ 85,600 $ 93,620 $ 93,620 Supplies 4,590 7,200 8,400 8,400 Purchased Services 90,690 107,700 119,440 119,440 Gross County Cost $ 166,030 $ 200,500 $ 221,460 $ 221,460 Revenue 166,030 200,500 221,460 221,460 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Funding level of the Youth Corp Grant is up $20,960. OBJECTIVES: To engage youth in community service and educational activities in lieu of out of home placement with the Department of Social Services. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Participants 24 24 24 Efficiency Measures Per capita cost $0.76 $0.88 $0.95 Effectiveness Measures (desired results) Participants completing program 18 18 18 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 335 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Pillars of Successful Independence - - 60000-2640 DEPARTMENT DESCRIPTION: A TANF Program for foster children,ages 13-1/2 to 15 preparing them for transition to adulthood. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 66,265 $ 66,265 Supplies 0 0 600 600 Purchased Services 0 0 22,248 22,248 Gross County Cost $ 0 $ 0 $ 89,113 $ 89,113 Revenue 0 0 89,113 89,113 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: New grant program for 2008 OBJECTIVES: To provide core services to eligible youth. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served - - - - 15 Efficiency Measures Per capita cost - - - - $0.38 Effectiveness Measures (desired results) To enhance the ability of Foster children to gain independence. - - - - 15 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 336 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (Administration) 60000-2651 DEPARTMENT DESCRIPTION: This Older American's Act Grant administers the Senior programs of the Area Agency on Aging. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 59,440 $ 58,770 $ 27,710 $ 27,710 Supplies 585 500 60 60 Purchased Services 8,090 7,580 42,411 42,411 Gross County Cost $ 68,115 $ 66,850 $ 70,181 $ 70,181 Revenue 55,764 54,499 57,830 57,830 Net County Cost $ 12,351 $ 12,351 $ 12,351 $ 12,351 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: 1)Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Programs administered 11 11 11 Efficiency Measures Per capita cost (county support) $0.06 $0.06 $0.06 Per capita cost (other) $0.26 $0.24 $0.25 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. This is the only locally funded program in Human Services Fund. BOARD ACTION: Approved as recommended. 337 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (Support Services)60000-2652 DEPARTMENT DESCRIPTION: This grant provides several contracted services to the elderly; adult day care, home nursing care, peer counseling, outreach, respite services, legal counseling and ombudsman assistance. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 87,475 $ 81,550 $ 85,050 $ 85,050 Supplies 560 800 0 0 Purchased Services 129,865 143,960 149,560 149,560 Gross County Cost $ 217,900 $ 226,310 $ 234,610 $ 234,610 Revenue 217,900 226,310 234,610 234,610 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Grant funding is up $8,300. OBJECTIVES: 1)Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Outreach - Homebound Spanish elderly 2,000 2,000 2,000 Adult day care 7,000 7,000 7,000 Peer Counseling 2,500 2,500 2,000 Legal consultation/representation 925 950 900 Homemaker and personal care 1,200 1,200 1,100 Nursing home advocacy 1,600 1,600 1,600 Efficiency Measures Per capita cost $0.99 $1.00 $1.01 Effectiveness Measures (desired results) Work output goals are maintained Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 338 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: (Congregate Meal Program) 60000-2653 DEPARTMENT DESCRIPTION: This grant provides meals to the senior population at 23 nutrition sites around the county. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 74,430 $ 82,670 $ 70,620 $ 70,620 Supplies 7,500 7,000 3,630 3,630 Purchased Services 309,260 293,160 330,770 330,770 Gross County Cost $ 391,190 $ 382,830 $ 405,020 $ 405,020 Revenue 391,190 382,830 405,020 405,020 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Budget is based on grant level. OBJECTIVES: 1)Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Meals served 58,000 58,000 56,000 Efficiency Measures Per capita cost $1.78 $1.69 $1.74 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 339 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: (Home Delivered Meals) 60000-2654 DEPARTMENT DESCRIPTION: This grant provides home delivered meals through Meals on Wheels and also funds the Liquid Supplement Program. 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 42,000 42,000 42,000 42,000 Gross County Cost $ 42,000 $ 42,000 $ 42,000 $ 42,000 Revenue 42,000 42,000 42,000 Net County Cost $ 42,000 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: 1)Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Meals Served 15,500 15,500 15,500 Efficiency Measures Per capita cost $0.20 $0.19 $0.18 Effectiveness Measures (desired results) Work output goals are maintained. Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 340 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (Health Services) 60000-2655 DEPARTMENT DESCRIPTION: This grant provides health services to senior community. This grant supports the annual senior health fair and the wellspring club. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 140 140 Purchased Services 12,890 14,980 12,900 12,900 Gross County Cost $ 12,890 $ 14,980 $ 13,040 $ 13,040 Revenue 12,890 14,980 13,040 13,040 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Grant funding level is down $1,940. OBJECTIVES: 1)Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 1,000 1,000 1,000 Efficiency Measures Per capita cost $0.06 $0.07 $0.06 Effectiveness Measures (desired results) Work output goals are maintained Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 341 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: (Elder Abuse Grant) 60000-2657 DEPARTMENT DESCRIPTION: This grant provides for educational training to the community on elder abuse. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 3,113 $ 2,190 $ 2,230 $ 2,230 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Gross County Cost $ 3,113 $ 2,190 $ 2,230 $ 2,230 Revenue 3,113 2,190 2,230 2,230 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Funding level is up $40. OBJECTIVES: Provide training to the community on elderly abuse. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Educated CNA, staff, NH residents/families 200 200 200 Efficiency Measures Per capita cost $0.02 $0.01 $0.01 Effectiveness Measures (desired results) Education of lonq term staff 200 200 200 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 342 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: (Special Ombudsman) 60000-2658 DEPARTMENT DESCRIPTION: These funds supplement the support services fund. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 6,025 $ 5,340 $ 4,530 $ 4,530 Supplies 0 0 0 0 Purchased Services 0 0 860 860 Gross County Cost $ 6,025 $ 5,340 $ 5,390 $ 5,390 Revenue 6,025 5,340 5,390 5,390 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Funding level is up slightly by$50. OBJECTIVES: 1)Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Complaints investigated 100 150 150 Efficiency Measures Per capita cost $0.03 $0.02 $0.03 Effectiveness Measures (desired results) Work outputs are maintained Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 343 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: (Single Entry Point) 60000-2659 DEPARTMENT DESCRIPTION: This grant provides case management services to Medicaid eligible clients. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 515,650 $ 527,030 $ 760,840 $ 760,840 Supplies 2,300 1,100 870 870 Purchased Services 83,335 117,210 96,570 96,570 Gross County Cost $ 601,285 $ 645,340 $ 858,280 $ 858,280 Revenue 601,285 645,340 858,280 858,280 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Grant funding is up $212,940. OBJECTIVES: 1)Administer program as defined by CDSS rules and regulations; and 2)Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 700 750 800 Efficiency Measures Per capita cost $2.74 $2.85 $3.68 Effectiveness Measures (desired results) Dived Medicaid Eligible clients from Institutional care to cost effective home care 700 700 800 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 344 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Federal Transit Grant - - 60000-2662 DEPARTMENT DESCRIPTION: This grant supplements minibus services to the elderly of the County. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 88,240 $ 88,190 $ 81,080 $ 81,080 Purchased Services 155,210 40,400 117,920 222,920 Gross County Cost $ 243,450 $ 128,590 $ 199,000 $ 304,000 Revenue 243,450 128,590 199,000 304,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: CDOT funding is up for van purchases. OBJECTIVES: 1)Administer program as defined by CDOT rules and regulations;and 2)Provide services to eligible clients as specified in the FTA grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Miles tracked 770,000 770,000 353,500 Efficiency Measures Per capita cost $1.11 $0.57 $1.30 Effectiveness Measures (desired results) Passenger trips 76,054 134,000 22,500 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: In the Final Budget the Board shifted County General Fund dollars to fund the match of the COOT transportation grant in the Human Services Fund in the amount of$105,000 for Community Services Block grant (CSBG) funding. The $105,000 was displaced in the Social Services Fund by funding General Assistance with CSBG funds. As a result, the property tax amount for the Social Services Fund was reduced by$105,000,and the property tax forthe General Fund was increased by$105,000 to fund this transfer. 345 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: NEMT Transportation - - 60000-2663 DEPARTMENT DESCRIPTION: Non-Emergent Medicaid Transit provides medical transportation for Medicaid clients with broker services. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 28,539 $ 28,539 Supplies 0 0 0 0 Purchased Services 0 0 58,841 58,841 Gross County Cost $ 0 $ 0 $ 87,380 $ 87,380 Revenue 0 0 87,380 87,380 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: New funding source for non-emergent Medicaid transit. OBJECTIVES: To meet the eligible transportation needs of Medicaid clients. Program reinstated in 2008 after elimination in 2006. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 346 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (CHIP) - - 60000-2665 DEPARTMENT DESCRIPTION: This area includes minor sources of funding that supplement the dental, vision, and hearing programs provided through Area Agency on Aging. 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 10,000 0 1,600 1,600 Gross County Cost $ 10,000 $ 0 $ 1,600 $ 1,600 Revenue 10,000 0 1,600 1,600 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Activity previously reported in AAA (Other Programs) 6000-2669. Funding source has indicated funds may not be available in the future. OBJECTIVES: Supplement other senior programs in Weld County. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 25 0 4 Efficiency Measures Per capita cost $0.02 $0.00 $0.01 Effectiveness Measures (desired results) Maintain work output goals Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 347 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (NMCM) - - 60000-2666 DEPARTMENT DESCRIPTION: This area includes minor sources of funding that supplement the aging programs. 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 7,000 0 3,900 3,900 Gross County Cost $ 7,000 $ 0 $ 3,900 $ 3,900 Revenue 7,000 0 3,900 3,900 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Activity previously reported in AAA(Other Programs) 60000-2669. OBJECTIVES: Supplement other senior programs in Weld County. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 0 0 11 Efficiency Measures Per capita cost $0.02 $0.00 $0.01 Effectiveness Measures (desired results) Maintain work output goals Yes n/a Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 348 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (VALE) - - 60000-2667 DEPARTMENT DESCRIPTION: This area includes minor sources of funding that supplement the aging programs. 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 8,500 0 10,000 10,000 Gross County Cost $ 8,500 $ 0 $ 10,000 $ 10,000 Revenue 8,500 0 10,000 10,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Activity previously reported in AAA(Other Programs) 60000-2669. OBJECTIVES: Supplement other senior programs in Weld County. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 500 0 600 Efficiency Measures Per capita cost $0.04 $0.00 $0.05 Effectiveness Measures (desired results) Maintain work output goals Yes n/a Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION:Approved as recommended. 349 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging(Other Programs)--60000-2669 DEPARTMENT DESCRIPTION: This area includes minor sources of funding that supplement the aging programs. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 8,500 $ 0 $ 0 Supplies 0 360 0 0 Purchased Services 0 17,230 0 0 Gross County Cost $ 0 $ 26,090 $ 0 $ 0 Revenue 0 26,090 0 0 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: This unit was moved into separate funds for activities previously posted here. See fund 2666 (NMCM) and 2667 (VALE). OBJECTIVES: Supplement other senior programs in Weld County. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 350 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Transportation - - 60000-2670 DEPARTMENT DESCRIPTION: ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 Supplies 0 Purchased Services 0 Gross County Cost $ 0 $ 0 $ 0 $ 0 Revenue 0 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Program was discontinued. OBJECTIVES: 1)Administer program as defined by CDOT rules and regulations;and 2)Provide services to eligible clients as specified in the FTA grant approved by the Board. FINANCE/ADMINISTRATION RECOMMENDATION: n/a BOARD ACTION: n/a 351 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (State Funds) 60000-2671 DEPARTMENT DESCRIPTION: New supplemental funding source started 7/1/2000. A combination of HB-1072 funds and General Fund Long Bill monies. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 57,975 $ 61,030 $ 60,700 $ 60,700 Supplies 0 0 80 80 Purchased Services 128,732 171,430 271,210 271,210 Gross County Cost $ 186,707 $ 232,460 $ 331,990 $ 331,990 Revenue 186,707 232,460 331,990 331,990 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Grant funding level is up $99,530. OBJECTIVES: 1)Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Dental Clients Served 40 40 30 Meals served 3,000 3,000 3,000 Loneliness contacts 2,000 2,000 1,500 Ombudsman clients served 850 850 420 Efficiency Measures Per capita cost $0.85 $1.03 $1.43 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 352 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Medicaid Transportation - - 60000-2672 DEPARTMENT DESCRIPTION: Non-medical transportation of Single Entry Point clients and medical transportation for Medicaid clients with broker services. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 46,910 $ 66,290 $ 66,290 Supplies 0 0 0 0 Purchased Services 46,390 0 0 0 Gross County Cost $ 46,390 $ 46,910 $ 66,290 $ 66,290 Revenue 46,390 46,910 66,290 66,290 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Increased caseload for Medicaid transit anticipated from Social Services. OBJECTIVES: To meet the eligible transportation needs of Medicaid clients. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 353 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Part E Family Caregiver Support - - 60000-2673 DEPARTMENT DESCRIPTION: This program provides support to family who are caring for relatives at home. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 170 170 Purchased Services 73,340 78,810 80,280 80,280 Gross County Cost $ 73,340 $ 78,810 $ 80,450 $ 80,450 Revenue 73,340 78,810 80,450 80,450 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Funded at grant award level. OBJECTIVES: 1)Administer program in accordance with Older American Act Requirements. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Care giver Support - units of services 3,000 3,000 2,000 Grandparents raising grandkids - clients served 600 600 400 Efficiency Measures Per capita cost $0.34 $0.35 $0.35 Effectiveness Measures (desired results) Maintain requirements of grant Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 354 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Supplemental Foods - - 60000-2676 DEPARTMENT DESCRIPTION: This program distributes USDA commodities to low income eligible mothers, infants and children, and elderly of the County. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 1,000 $ 0 $ 0 Supplies 1,196,206 1,413,100 1,220,131 1,220,131 Purchased Services 244,839 265,080 224,728 224,728 Gross County Cost $ 1,441,045 $ 1,679,180 $ 1,444,859 $ 1,444,859 Revenue 1,441,045 1,679,180 1,444,859 1,444,859 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Supplemental Foods program was decreased at Federal level, resulting in a decrease of$234,321. Value of inventory is$1,421,050,and is additional to the total budget of$1,444,859. OBJECTIVES: 1) Administer program in accordance with USDA rules and regulations; and 2) Provide services to eligible clients as specified in the USDA contract approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served/month 30,000 50,000 30,000 Efficiency Measures Per capita cost $6,55 $7.41 $6.19 Effectiveness Measures (desired results) Maintain or increase average monthly participation rate Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 355 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Community Services Block Grant- - 60000-2678 DEPARTMENT DESCRIPTION: This grant provides a range of community services to the low income and elderly of the community. It's focus has been on transportation in the rural sites. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 56,837 $ 79,127 $ 43,178 $ 43,178 Purchased Services 212,293 190,003 225,952 120,952 Gross County Cost $ 269,130 $ 269,130 $ 269,130 $ 164,130 Revenue 269,130 269,130 269,130 164,130 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: 1)Administer program as defined by DOL rules and regulations; and 2)Provide services to eligible clients as specified in the CSBG plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Transportation to rural elderly 5,150 5,250 5,250 Volunteer support 1,750 1,750 1,750 Employment opportunities low-income unskilled adult labor force 1,600 1,700 1,700 Efficiency Measures Per capita cost $1.23 $1.19 $0.70 Effectiveness Measures (desired results) Work output goals maintained Yes Yes Yes FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: In the Final Budget the Board shifted County General Fund dollars to fund the match of the CDOT transportation grant in the Human Services Fund in the amount of$105,000 for Community Services Block grant (CSBG) funding. The $105,000 was displaced in the Social Services Fund by funding General Assistance with CSBG funds. As a result, the property tax amount for the Social Services Fund was reduced by$105,000,and the propertytaxforthe General Fund was increased by $105,000 to fund this transfer. CSBG funds were added to the Social Services Fund in the amount of$105,000. 356 SPECIAL I EVENUE FUNDS SPECIAL REVENUE FUNDS Special Revenue Funds are established to account for taxes or other earmarked revenue of the county which finance specified activities as required by law or administrative action. CONTINGENCY FUND: The Contingency Fund is funded at the level of$7,400,000. Given the uncertainty of state and federal funding and tax collections, it is recommended that this amount, coupled with the approximate $2,500,000 carry-over fund balance in the General Fund be retained. SOLID WASTE FUND: The Solid Waste Fund is funded at the anticipated revenue level of fees at $635,000, with an anticipated beginning fund balance of$1,100,000. Funds are committed to offset environmental health costs: the Household Hazardous Waste Program ($707,377),and trash enforcement and pickup program ($81,892). A total of$440,000 is designated for roads impacted by landfills. CONSERVATION TRUST FUND: The Conservation Trust Fund is budgeted at$405,000 based upon the anticipated operating costs for 2008. The budget reflects funding of Island Grove Park only. EMERGENCY RESERVE FUND: The Emergency Reserve Fund is established per Amendment One(TABOR),passed November 3, 1992. The amendment requires that an emergency reserve be created to be used for declared emergencies only. It also requires each local government to reserve one percent or more for 1993, two percent or more for 1994, and three percent or more for all later years of the fiscal year spending, excluding bonded debt service. Caused reserves apply to the next year's reserve. A reserve of $5,000,000 has been established for 2008, which is greater than the required three percent of fiscal spending. 357 CONSERVATION TRUST FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL INTERGOVERNMENTAL REVENUE 2200 73700 4332 LOTTERY 372,000 396,000 396,000 396,000 MISCELLANEOUS 2200 73700 4610 EARNINGS ON INVESTMENTS 9,000 9,000 9,000 9,000 TOTAL CONSERVATION TRUST FUND 381,000 405,000 405,000 405,000 358 CONSERVATION TRUST FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 2200 73700 CONSERVATION TRUST 381,000 405,000 405,000 405,000 TOTAL CONSERVATION TURST FUND 381,000 405,000 405,000 405,000 359 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CONSERVATION TRUST FUND BUDGET UNIT TITLE AND NUMBER: Conservation Trust Fund -- 2200-73700 DEPARTMENT DESCRIPTION: Accounts for revenue received from the State of Colorado to be used for the acquisition,development,and maintenance of new conservation sites within Weld County. 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 352,837 379,667 392,599 392,599 Fixed Charges 300,000 0 0 0 Capital 0 1,333 12,401 12,401 Gross County Cost $ 652,837 $ 381,000 $ 405,000 $ 405,000 Revenue 462,515 381,000 405,000 405,000 Net County Cost $ 190,322 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Revenues from the Colorado Lottery are being projected at$396,000 and $9,000 from interest earnings. Island Grove Park will have a gross cost of$471,199, less $78,600 in revenue,fora net of$392,599,up$12,932 from 2007. Increase is due to increased gas costs to heat the building. A total of $12,401 is allocated for capital, which is for an automatic handicap door for the 4-H Building. Since 2002, the Missile Site Park has been funded in the General Fund. OBJECTIVES: See criteria following Administrative Recommendation. 360 CONSERVATION TRUST FUND (CONTINUED) 2200-73700 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Island Grove Park Visitors 410,000 411,000 412,000 Efficiency Measures Per capita cost (county support) $2.97 $1.68 $1.74 Cost Per Visitor $1.59 $0.92 $0.98 Effectiveness Measures (desired results) Percentage of increased use 1% 1% 1% Percentage of increased revenue from user fees to support parks 2% 0% 2% FINANCE/ADMINISTRATION RECOMMENDATION: Historically, the following is the amount of money received annually since the lottery started: 1983 $ 194,698 1984 195,304 1985 151,033 1986 138,069 1987 162,736 1988 154,074 1989 130,764 1990 136,726 1991 200,103 1992 220,219 1993 264,371 1994 205,534 1995 327,162 1996 312,024 1997 356,262 1998 363,962 1999 286,971 2001 358,802 2002 391,780 2003 385,070 2004 361,926 2005 333,837 2006 453,233 361 CONSERVATION TRUST FUND (CONTINUED) 2200-73700 FINANCE/ADMINISTRATION RECOMMENDATION(CONTINUED): The funds have been used for maintenance and development of Island Grove Park and the Missile Site Park,with the exception of the following items: Entity Purpose Amount 1983: Greeley Civic Auditorium $ 141,464 1984: Greeley Civic Auditorium $ 143,000 1985: Greeley Civic Auditorium $ 90,000 1986: Greeley Civic Auditorium $ 51,500 LaSalle Community Center 10,000 Ault Park System 7,500 Dacono Park Improvements 3,000 Windsor Park Improvements 6,000 Ft. Lupton Pearsin Park Sports Complex 10,000 Independence Stampede Headquarters Facility 5,000 Since 1987a11 funds have gone to the two county parks. Beginning in 2002 only Island Grove Park has been funded. In 1984,the Board adopted the following criteria,in priority order,for the use and allocation of Weld County lottery funds. This policy remains in force today: 1. To maintain and develop the two existing county parks. 2. Projects must enhance the quality of life for the citizens of Weld County. 3. Projects must contribute to or compliment the economic development activities of Weld County. 4. Projects must have an area impact or significance. 5. Funds used for local community projects must have substantial local support. 6. Outside of existing county parks, no operating funds shall be contributed to projects. 362 CONSERVATION TRUST FUND (CONTINUED) 2200-73700 FINANCE/ADMINISTRATION RECOMMENDATION(CONTINUED): Capital item requested is an automatic door($12,401). Recommend approval. ITEM REQUESTED RECOMMENDED Undesignated $ 12,401 $ 12,401 $ 12,401 $ 12,401 BOARD ACTION: Approved as recommended. 363 CONTINGENT FUND SUMMARY OF REVENUE 2007 ACCOUNT NUMBER 2006 2007 2007 2007 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL TAXES 2300 90300 4112 CURRENT PROPERTY TAXES 1,300,000 2,600,000 2,600,000 2,000,000 TOTAL CONTINGENT FUND 1,300,000 2,600,000 2,600,000 2,000,000 364 CONTINGENT FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 2300 90300 CONTINGENT 5,450,000 8,000,000 8,000,000 7,400,000 TOTAL CONTINGENT FUND 5,450,000 8,000,000 8,000,000 7,400,000 365 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CONTINGENCY FUND BUDGET UNIT TITLE AND NUMBER: Contingency Fund -- 2300-90300 DEPARTMENT DESCRIPTION: The Contingency Fund exists to cover reasonably unforeseen expenditures or revenue short-falls. 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 3,300,000 5,450,000 8,000,000 7,400,000 Capital 0 0 0 0 Gross County Cost $ 3,300,000 $ 5,450,000 $ 8,000,000 $ 7,400,000 Revenue/Fund Bal. 2,006,341 2,850,000 5,400,000 5,400,000 Net County Cost $ 1,293,659 $ 2,600,000 $ 2,600,000 $ 2,000,000 Budget Positions - - - - - - - - SUMMARY OF CHANGES: The Contingency Fund is funded at the level of $7,400,000 by a carry-over fund balance of$5,400,000 and property taxes of$2,000,000. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: It is recommended that the amount of $7,400,000 and the Emergency Reserve of$5,000,000 provide adequate reserves for the county and should be retained. BOARD ACTION: The Board reallocated $600,000 to the General Fund in the Final Budget. 366 EMERGENCY RESERVE FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL 2400 53100 4112 CURRENT PROPERTY TAXES - - - - TOTAL EMERGENCY RESERVE FUND - - - - 367 EMERGENCY RESERVE FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 2400 53100 EMERGENCY RESERVE 4,000,000 5,000,000 5,000,000 5,000,000 TOTAL EMERGENCY RESERVE FUND 4,000,000 5,000,000 5,000,000 5,000,000 368 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: EMERGENCY RESERVE FUND BUDGET UNIT TITLE AND NUMBER: Emergency Reserve -- 2400-53100 DEPARTMENT DESCRIPTION: The Emergency Reserve Fund is established per Amendment One (TABOR), passed November 3, 1992, which requires that an emergency reserve be established to be used for declared emergencies only,and that each local government shall reserve for 19931 percent or more,for 1994 2 percent or more, and for all later years 3 percent or more of the fiscal year spending,excluding bonded debt service. Caused reserves apply to the next year's reserve. 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 4,000,000 5,000,000 5,000,000 Capital 0 0 0 0 Gross County Cost $ 0 $ 4,000,000 $ 5,000,000 $ 5,000,000 Revenue 0 0 0 0 Net County Cost $ 0 $ 4,000,000 $ 5,000,000 $ 5,000,000 Budget Positions - - - - - - - - SUMMARY OF CHANGES: The emergency reserve is funded at $5,000,000, which meets the three percent fiscal year spending requirement. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: It is recommended that $5,000,000 be funded to comply with the TABOR Amendment requirement passed in 1992. Reserve is funded from carry-over fund balance. BOARD ACTION: Approved as recommended. 369 SOLID WASTE FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL CHARGE FOR SERVICES 2700 90200 4410 CHARGE FOR SERVICES 1,375,000 635,000 635,000 635,000 TOTAL SOLID WASTE FUND 1,375,000 635,000 635,000 635,000 370 SOLID WASTE FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 2700 21240 TRANSFER 81,892 81,892 81,892 81,892 2700 90200 SOLID WASTE 585,731 440,000 440,000 440,000 2700 90200 TRANSFER 707,377 707,377 707,377 707,377 TOTAL SOLID WASTE FUND 1,375,000 1,229,269 1,229,269 1,229,269 371 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOLID WASTE BUDGET UNIT TITLE AND NUMBER: Code Enforcement -- 2700-21240 DEPARTMENT DESCRIPTION: This budget accounts for code enforcement for littering, illegal dumping, and roadside trash pick-up program. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 29,383 $ 0 $ 0 $ 0 Supplies 22 0 0 0 Purchased Services 20,055 0 0 0 Fixed Charges 0 81,892 81,892 81,892 Gross County Cost $ 49,460 $ 81,892 $ 81,892 $ 81,892 Revenue 0 0 0 0 Net County Cost $ 49,460 $ 81,892 $ 81,892 $ 81,892 Budget Positions - - - - - - - - SUMMARY OF CHANGES: The Code Enforcement function has been combined with the Animal Control function in the Sheriffs Office. As a result,this budget unit reimburses that budget unit for Code Enforcement costs associated with trash. See budget unit number 1000-21230 fora detailed discussion of the change in the program. OBJECTIVES: 1)Mitigate the impact of solid waste sites in Weld County;and 2)Provide roadside trash pick-up and enforcement. 372 CODE ENFORCEMENT (CONTINUED) 2700-21240 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of Complaints 775 790 800 Efficiency Measures Per capita cost (county support) $0.225 $0.361 $0.351 Effectiveness Measures (desired results) Reduced roadside litter 90% 90% 90% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 373 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOLID WASTE BUDGET UNIT TITLE AND NUMBER: Solid Waste Fund -- 2700-90200 DEPARTMENT DESCRIPTION: This fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites to combat environmental problems,promote trash clean- up, provide for the household hazardous materials program, and to further improve and develop landfill sites within the county. 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 154,706 1,272,725 1,147,377 1,147,377 Fixed Charges 1,244,860 20,383 0 0 Capital 0 0 0 0 Gross County Cost $ 1,399,566 $ 1,293,108 $ 1,147,377 $ 1,147,377 Revenue 1,252,507 1,375,000 635,000 635,000 Net County Cost $ 147,059 $ -81,892 $ 512,377 $ 512,377 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Revenues are down $740,000. Due to the annexation of the Erie Laidlaw landfill,the revenue from that site($740,000 annually)will no longer be received after 2007. Department of Public Health and Environment costs for the Household Hazardous Waste program will be$707,377. $440,000 is requested for road projects to mitigate landfill impacts. In 2008 the fund balance will be reduced $594,269. OBJECTIVES: 1) Mitigate the impact of solid waste sites in Weld County; and 2) Provide Household Hazardous Materials Program. 374 SOLID WASTE FUND (CONTINUED) 2700-90200 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Landfill Inspections 45 45 45 Household Hazardous Material (HHM) $707,377 $707,377 $707,377 Surcharge Collected $1,252,507 $1,375,000 $635,000 Efficiency Measures Per capita cost(collected) $6.36 $6.07 $5.27 Per capita HHM cost $3.22 $3.12 $3.03 Effectiveness Measures (desired results) Community Clean-ups 4 4 2 Increased volume of HHM diverted from landfills 9% 10% 10% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. There are no undesignated funds in the 2008 budget to mitigate impacts of landfills, such as road access, cleanups,and transfer stations. A$500,000 fund balance also exists for the same needs if required. As indicated above, revenues have been held conservative. Due to the annexation of the second Erie landfill,the county will be losing the revenue from that site. Erie will pay approximately$13,000 for Health Department inspections of the landfill in Erie, and for costs to offset the receiving of household hazardous wastes from Erie residents. It will be necessary in future years to eliminate the$440,000 contributed toward road impacts,and reduce the Household Hazardous Waste program to half the revenue,or approximately$325,000. Due to the available fund balance,2008 can be used as a transition year to the lower funding level. BOARD ACTION: Approved as recommended. Finance and Administration will be working with the impacted departments to adjust to the new funding level from landfills in 2008. Enough fund balance exists in the Solid Waste Fund to fund the programs at the historical level for one more year. 375 lURe. �Co CAPITAL FUND gni 1 SEVEN YEAR TREND Capital Expenditures 14 13.21 12 - _ 10 8.72 7.54 y z O 6.63 6.38 2 3.79 2.28 2002 2003 2004 2005 2006 2007 2008 377 CAPITAL EXPENDITURES FUND SUMMARY The Capital Expenditures Fund was established to budget for financial resources used for the acquisition or improvement of the capital facilities of the county. A detailed Long Range Capital Plan for 2008-2012 is presented in this section and relates to the specifics of the 2008 capital project budget. 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 propertytax,$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. Capital projects impacting the 2008 and future years operational costs include Phase III of the jail that will be opened January 1,2008. The additional 374-bed facility will be phased into use with 252 beds used in 2008,and the remainder opened in 2009. It is estimated that operational costs for the jail will increase approximately$3.4 million over the two year period. The addition of a 40,000 square foot additional Social Services Building will add operational costs for the building of$120,000 in 2009. Staff for the operations on the facility will come from shifting staff from departments in Greeley offices and operations. The special projects and Public Works facilities projects are primarily cosmetic enhancements to buildings that will not impact operating costs, but will improve the appearance and functionality of the buildings involved. 378 CAPITAL EXPENDITURE FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL TAXES 4000 17500 4112 CURRENT PROPERTY TAXES 5,875,000 6,000,000 6,000,000 6,000,000 INTERGOVERNMENTAL REVENUE 4000 17500 4340 GRANTS - 750,000 750,000 750,000 MISCELLANEOUS 4000 17500 4610 EARNINGS ON INVESTMENTS 100,000 35,000 35,000 35,000 FEES 4000 17500 4730 OTHER FEES 400,000 250,000 250,000 250,000 TOTAL CAPITAL EXPENDITURE FUND 6,375,000 7,035,000 7,035,000 7,035.000 379 CAPITAL EXPENDITURE FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 4000 17500 CAPITAL IMPROVEMENT AND ACQUISITION 6,375,000 7,535,000 7,535,000 7,535,000 TOTA CAPITAL EXPENDITURE FUND 6,375,000 7,535,000 7,535,000 7,535,000 380 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CAPITAL EXPENDITURES BUDGET UNIT TITLE AND NUMBER: Capital Expenditures -- 4000-17500 DEPARTMENT DESCRIPTION: Capital projects for general county use. Created in accordance with C. R. S. 29-1-301(1.2) April 5, 1984. Formerly Public Works - County Buildings Fund (Fund 33). 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 Capital 21,228,712 6,375,000 7,535,000 7,535,000 Gross County Cost $ 21,228,712 $ 6,375,000 $ 7,535,000 $ 7,535,000 Revenue 11,949,234 500,000 1,035,000 1,035,000 Fund Balance 3,715,970 0 500,000 500,000 Net County Cost $ 5,563,508 $ 5,875,000 $ 6,000,000 $ 6,000,000 Budget Positions -- -- -- -- SUMMARY OF CHANGES: 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$4,000,000 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. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: Budget reflects the 2008 funding level of the Proposed Long Range Capital Plan for 2008 - 2012. The actual plan is on the pages immediately following. BOARD ACTION: Approved as recommended. 381 at Wilk COLORADO 382 WELD COUNTY LONG RANGE CAPITAL PROJECTS FIVE-YEAR PLAN 2008 - 2012 Presented By: Donald D. Warden, Director Finance and Administration September, 2007 383 LONG RANGE CAPITAL PROJECTS FIVE YEAR PLAN 2008 - 2012 INTRODUCTION: Section 14-3 of the Weld County Home Rule Charter provides: "The Board may require that the Director of Finance and Purchasing submit,at the time of submission of the annual budget,a five-year capital improvements program and budget. Such program shall include recommended projects, construction schedule,estimate of cost,anticipated revenue sources, methods of financing,and such other information as may be required." This five-year plan projects capital improvements for 2008 - 2012. The recommended program for capital construction is intended as a guideline to be adjusted by the Board of County Commissioners on an annual basis. It represents flexible goals for organizing solutions to county program needs, and it is intended to provide the Board of County Commissioners with the perspective for making fiscal policy decisions. Annual modifications in the plan will reflect necessary adjustments and priorities,changes in programs,and readjustments of other county fiscal requirements. This report has four(4) sections: 1. Introduction 2. Financing Alternatives 3. 2008 - 2012 Five-year Plan 4. 2008 Budgetary Impact The section on financing recommends a program for funding the next five years' capital construction. This section lists the various sources of revenue currently available to the county,and the alternatives available for financing the remainder of the capital projects program. The 2008-2012 five-year plan section provides a list of recommended projects and the time schedule for the next five fiscal years. Additionally, it provides justification for the recommendation and attempts to enumerate problems and recommended solutions for the capital improvements program over the next five years. The project section describes each recommended project,and provides information on the existing situation,the proposed solution,and the financing plan for each project. The last section of the report provides a recommended 2008 budget for the capital construction program. It provides specific detail regarding each recommended project and the impact on the 2008 county budget. 384 FINANCING ALTERNATIVES 385 FINANCING Overview: There are a number of ways to finance capital improvement projects. Some of the most common methods are: 1. Pay as you go: Pay as you go is a method of financing capital projects with current revenues -- paying cash instead of borrowing against future revenues. Pay as you go has several advantages. First, it saves interest cost. Second, pay as you go protects borrowing capacity for unforeseen major outlays that are beyond any current year's capacity. Third, when coupled with regular, steady completion of capital improvements and good documentation and publicity, pay as you go fosters favorable bond ratings when long term financing is undertaken. Finally, the technique avoids the inconvenience and considerable cost associated with marketing of bond issues, advisors, counsel, printing, etc. However,there are practical and theoretical disadvantages to a pay as you go policy. First, pay as you go puts a heavy burden on the project year. Second, it creates awkward fluctuating expenditure cycles which do not occur with extended financing. Third,a long life asset should be paid for by its users throughout its normal life rather than all at once by those who may not have the use of it for the full term. Finally, when inflation is driving up construction costs, it may be cheaper to borrow and pay today's prices rather than wait and pay tomorrow's. 2. All borrowing policy: An all borrowing policy or a substantial reliance on debt financing is another approach. The annual available resources could be used entirely for debt service with the size of the annual resources setting the limit on the amount that could be borrowed. 3. Capital reserve: A capital reserve plan is an approach where the annual resources available could be accumulated in one or more capital reserve funds,the amounts invested,and when any funds become adequate to pay for a proposed project, the fund could be expended. This is a good approach when a county has a capital requirement which can wait. Accumulation of the necessary capital funds over a period of time is a feasible approach,assuming a relatively stable construction dollar. HB1111 passed in 1982 specifically provides for a capital improvements trust fund for capital reserves. 386 4. Partial pay as you go policy: A partial pay as you go policy is a common approach. Some of the annual resources would be used to finance capital improvements directly, and the remainder would go for supporting a debt program. Even if a local government pursues a borrowing policy, an initial down payment out of current revenues is a possibility. A customary five to ten percent down is a limited pay as you go policy, and assures that the voters authorizing the approval will make a cash contribution so all of the burden will not be postponed. 5. Joint financing: An ever increasing number of cities and counties are benefitting from joint development of a project. The construction of a city/county office building and recreational areas are examples. This avenue of funding and planning capital projects normally is advantageous to both jurisdictions. 6. Lease/Purchase: Local governments can utilize lease/purchase methods for needed public works projects by having it constructed by a private company or authority. The facility is then leased by the jurisdiction on an annual or a monthly rental. At the end of the lease period, the title to the facility can be conveyed to the jurisdiction without any future payments. The rental over the years will have paid the total original cost plus interest. This method has been used successfully in a numberofjurisdictions. The utilization of a building authority would fall under this category of financing. Numerous considerations are involved in the selection of the foregoing approaches, or some combination thereof: 1. Political realities may preclude utilization of one or more of the above alternatives. For example, the passage of general obligation bonds as a debt financing mechanism has not met recent success at the polling places in most jurisdictions. 2. The pay as you go concept has three distinct advantages. A. It provides great flexibility to the county for future periods of economic recession or depression but does not accumulate large fixed-charge costs. B. It avoids the payment of interest charges. C. It imposes upon public officials the full political responsibility for levy of the taxes necessary to pay the local share of such projects. 3. The debt financing approach has the advantage of spreading the cost over a generation of current users of public facilities, thereby imposing upon each a significant portion of the cost of each project. 4. In an inflationary period,one must take into account the extent to which prepayment for capital outlay is warranted,when the opportunity for repayment of the principal and interest in dollars that are less expensive can be arranged. 387 5. During periods of rapid rise in costs,the time delay necessary to accumulate down payments or full pay as you go resources invites higher costs which may wipe out most, if not all, of the advantages of non-payment of interest. In the five-year capital projects plan, a combination of funding methods will be recommended to finance capital construction in an attempt to balance the economy of a payment in full program with the fairness of sharing the burden among present and future taxpayers. This recommended financial program reflects consideration of many factors, including the availability of cash,anticipated interest rates at the time of construction,and projected inflationary cost increases that would result from project delays. 388 DEBT FINANCING Before discussing specific types of borrowing, it is appropriate to review some of the basic constitutional statutory provisions which generally are applicable to debt financing. Article XI,Section 6 of the Colorado Constitution provides that no debt maybe created bya political subdivision of the state, unless the question of incurring such debt has been approved bya majority of the qualified electorate voting. Any obligation paid,or contracted to be paid,out of a fund that is a product of a tax levy is a debt within the means of the Constitution (Trinidad vs. Haxby, 136 Colorado 168, 315 p 2d 204 -- 1957). In addition to voter approval, Article XI, Section 6 requires the debt be incurred by adoption of a legislative measure which is irrevocable until the indebtedness is fully paid or discharged. The ordinance must: 1. Set forth the purpose for which the bond proceeds will be applied, and 2. Provide for the levy of the tax which,together with such other revenues as may be pledged, will be sufficient to pay the principal and interest of the debt. The Constitution delegates to the Legislature the duty to establish statutory limitations on the incurrence of debt. The total amount of debt which a county may incur may not exceed 3 percent of the assessed value in the county, which is slightly over $108 million dollars in Weld County. Section 4 of Article X, Section 20 (TABOR Amendment) requires voter approval for any form of multi-year debt. It states that an election is required: "Except for the refinancing of district bonded debt at a lower interest rate or adding new employees to existing district pension plans,creation of any multiple-fiscal year direct or indirect district debt or other financial obligation whatsoever without adequate present cash reserves pledged irrevocable and held for payments in all future fiscal years." In addition to the state statute, Section 14-6 of the Weld County Home Rule Charter specifies: "The incurring of indebtedness by the county and the issuance of evidences of such indebtedness shall be authorized, made and executed in accordance with the laws of the state, including the borrowing of money to fund county projects,the pledging of project revenues and repayment thereof,and the issuance of revenue warrants, or revenue bonds, or other forms of evidence of such obligations." Before discussing specific types of bonds, it is appropriate to review some of the general characteristics of bonds. Bonds mature serially,that is,a portion of the principal is retired over the entire term of the bond issue. Interest on municipal bonds is free from Federal Income Tax which is an important feature to prospective purchasers. The term or the length of time to maturity of municipal bonds can vary considerably. Generally,the last maturing bond comes due ten to thirty years from the date of issue. Normally, the longer the maturity of the bonds, the higher the yields or return on investment demanded by the market price. Thus, a bond issue that runs thirty years will pay a higher net effective interest rate than a bond issue that runs twenty years. 389 General Obligation Bonds: General obligation bonds are secured by a pledge of the full faith, credit and taxing power of the county. The county is obligated to levy sufficient taxes each year to pay the principal and interest of the bond issue. Consequently,general obligation bonds are a debt subject to the constitutional and statutory provisions discussed earlier. Because the issue of general obligation bond pledges its full faith and credit and agrees to levy the ad valorem taxes necessary to repay the principal and interest of the bond,it is generally agreed to be a more secure investment than other types of bonds. Thus,the major advantage of general obligation financing is the low rate of interest as compared to the interest of other types of bonds. The law permits general obligation bonds to have a thirty- year term; however, general obligation bond issues usually have terms of twenty years or less. General obligation bonds, in addition to being secured by full faith and credit of the issuer, may provide additional security by pledging certain available revenues. The major disadvantage of general obligation bonds is the fact that it does require voter approval prior to issuance. Voter resistance to increased taxes may prevent a successful bond election. Revenue Bonds: Revenue bonds are nota debt in the constitutional sense. They are secured by the revenue derived from the project to be constructed, not by pledge of the full faith, credit, and taxing authority of the county. Projects typically financed by revenue bonds include airports,stadiums,and park facilities. Under the TABOR Amendment, revenue bonds can only be used for enterprise funds and operations. Although it may seem possible to pledge any non-tax revenues for payment of revenue bonds,there should be a relationship between the type of revenue pledged for payment of the bonds and the project to be financed. Although revenue bonds need not comply with the constitutional statutory provisions generally applicable to a debt,there are several statutory provisions which may affect the issuance of certain types of revenue bonds and the statutes should be consulted for specific provisions regarding the issue of revenue bonds if this method is considered. Revenue bonds are considered to be less secure than general obligation bonds because of the inability of the issuer to levy taxes to assure the payment of principal and interest. Thus, there is normally a higher interest rate on revenue bonds. The term of revenue bonds is often beyond twenty years, frequently as long as thirty years. The concept of issuing revenue bonds is based on the theory that certain projects which benefit only certain individuals should be self-supporting and should be paid for by the user of that project rather than the populace as a whole. Thus,airport revenue bonds are paid for by air travelers and airlines and parking revenue bonds are paid for by users, etc. In order for a county to issue a revenue bond, the system which generates the revenues to repay the principal and interest of the bond must: 1. Have a good operating history documented by audited figures. 2. Reflect good debt service coverage through use of a feasibility study completed by a recognized expert in the field. 390 In analyzing a revenue bond issue for underwriting, an investment banker will look not only at operating statistics and coverages, but also at more basic elements, such as the necessity of the service,control over competition,and delinquency procedures. Revenue bonds are becoming more popular because they do not require voter approval and do not apply in statutory debt limits. Leases: A less traditional method of financing county facilities is a lease arrangement. A lease is executed with the county,which gives the county the option to purchase the equipment or facility during the term of the lease. All or part of the lease payments may be applied to the purchase prices. A bona fide lease option agreement is not a debt; however, an installment purchase program is a debt. A bona fide lease/option agreement is characterized by two factors: 1. Annual rental payments with automatic renewal of the lease unless terminated by either party, and 2. No obligation on the part of the local government to purchase the property if the lease is terminated. Also,some court cases indicate the annual rental must be paid from non-property tax revenues to avoid the lease being considered a general obligation. Upon exercise of the option, the local government obtains full legal title to the property. Leases of this nature are distinctively different from more conventional means of financing. Of primary importance is the security which underlies the lease period. It is nota promise to levy taxes or a pledge of revenues from the system. Rather, it is usually a promise to pay only one year at a time,with an implied intention to continue payment until ownership is transferred. As ultimate security, the holder of the lease may look to the asset which is being leased in the event of a default. There is little statutory or judicial guidance in the area of leases of this type, and the obligation to continue lease payments until title transfers is a moral, rather than a legal obligation. As a consequence, the underwriting or placement of a lease is more difficult than the underwriting of conventional bonds. The term of the leases generally are short, usually from seven to ten years. Because the security underlying the lease is not good compared with conventional financing, interest rates on leases are higher. Building Authority: A building authority is a non-profit corporation which generally is formed at the request of the governing body of the county or local jurisdiction,which also appoints the Board of Directors of the corporation. Weld County created such an authority in 1987 named the Weld County Finance Corporation. The directors are the Director of Finance and Administration, County Attorney, and Director of Public Works, each appointed for ten year terms. 391 The building authority issues its own bonds to finance a facility. To achieve the same lower interest rates that traditional municipal bonds enjoy, the building authority must obtain a ruling from the Internal Revenue Service that the interest on the authority's bonds is exempt from Federal Income Tax. Such an exemption is granted if the IRS finds the authority's bonds are issued on behalf of a political subdivision, which is determined based upon the following factors as detailed in IRS Revenue Ruling 63-20. 1. The authority engages in activities which are essentially public in nature. 2. The corporation is not organized for profit. 3. The corporate income does not inure to the benefit of any private person. 4. The political subdivision has a beneficial interest in the corporation, while the indebtedness is outstanding, and it obtains full legal title to the property on the retirement of the debt. 5. The corporation has been approved by the political subdivision which has approved the specific obligation of the corporation. Like municipal bonds, bonds issued by a corporation usually are subject to registration and other requirements of the Securities Act of 1933 and the Security Exchange Act of 1934. After receiving a favorable ruling from the IRS, a "no action" letter should be secured from the Security and Exchange Commission, exempting the authority's bonds from these requirements. The authority then issues bonds pledging the annual rental payments as security. After issuance of bonds and construction of the facilities, the authority leases the facilities to the county. Again, this must be a bona fide lease and possess all the elements discussed under Lease/Purchase. The bonds of a building authority are similar to municipal leases in the manner in which they are viewed by investors. As with a simple municipal lease,building authority bonds are less secure than general obligation or revenue bonds. As a result, bonds issued through a building authority bear higher interest than more secure issues. Certificates of Participation (COP) may be issued in the same manner as bonds. As a practical matter the COP is the same as a bond, except from a legal point of view, the COP is evidencing assignment of proportionate undivided interests in rights to receive certain revenues in the form of a lease or rental amount for the purpose of providing funding for capital improvements. The lease and COP do not constitute a general obligation or other indebtedness of the county within the meaning of any constitutional, statutory or home rule charter debt limitation. The lease is a year-to-year obligation. The use of Certificates of Participation(COP)has been the only debt vehicle Weld County has ever used in the implementation of its debt policy options. The only COP issued by Weld County was done in 1997, and was paid off August 1, 2007. No outstanding debt exists for Weld County. 392 BUILDING AUTHORITY FINANCE The Philosophy: Tax-exempt financing is available through a building authority with the issuance of bonds when the facilities financed are for public purposes and the benefit is to the sponsoring public entity. The Building Authority: A building authority is a Colorado non-profit corporation created by the county itself. The county adopts a resolution calling for the creation of the Building Authority and directing counsel to draw articles of incorporation and by-laws in compliance with Colorado Statutes. A board of directors is formed. The board may consist of County Commissioners or administrative personnel or individuals not associated with any public entity. The Weld County Finance Corporation,created in 1987,consists of the Director of Finance/Administration,County Attorney,and Director of General Services as directors. Tax-Exemption of Interest: Once the non-profit corporation is created, the tax-exempt nature of interest paid on the corporation's bonds must be assured. A revenue ruling is requested from the Internal Revenue Service on the non-profit status of the corporation pursuant to Internal Revenue Code, 103(a)1 and Revenue Ruling 63-20, and on the tax-exempt status of interest paid. Such an application involves considerable work and a detailed analysis of the situation which is presented to the Internal Revenue Service. The application includes information as to public purpose, the county, the agency using the facilities, the proposed lease terms, terms of title reversion to the county and the proposed method of financing. Corporate Bonds and the S.E.C.: As corporate bonds are subject to registration requirements of the Securities and Exchange Commission,a"no action"letter must be obtained from the S.E.C. In essence,the S.E.C.says that no action will be taken if the bonds of the building authority/non-profit corporation are not registered. The Purchase Contract: Once the building authority is created with powers to act, it may enter into a contract to purchase the facility. The contract should be subject to: 1. A favorable revenue ruling from the Internal Revenue Service. 2. Receipt of an S.E.C. "no action" letter. 3. Finalization of financing. 393 The Bond Issue: When all legal and tax questions are answered the building authority may issue bonds for the purchase of the facility. Normally the bonds are sold directly to an underwriter who then resells the bonds to the ultimate investor. The bonds that are issued will be an obligation of the building authority only and nota debt obligation of the county. The County Lease: Upon the issuance of the bonds and the purchase of the building by the building authority,the county can lease the building from the authority. The lease would be from year-to-year with automatic renewal unless otherwise terminated. A county lease for any period in excess of one year constitutes a debt and must be approved by voters. The Bond Security: The security of the bond holders may be only in a pledge of lease revenues by the authority. The bond holders may also have a first mortgage lien on the building. The combination of the two results in a more secure bond and a correspondingly lower rate of interest. Partial Seller Financing: Depending on factors such as the seller's motivation, whether there is an existing loan on the building,and negotiations,a bond issue can be for only the amount necessary for a down payment. The sellers can carry back the balance,receiving installment sale tax benefits on the capital gains. A revenue ruling would be required, however, interest paid on a promissory note to the seller may also be tax exempt. The total cost to the county and the building authority then may be substantially lower on this basis. 394 COMPLETED CAPITAL PROJECTS 2002 - 2006 Actual Actual Actual Actual Actual Requirements Total 2002 2003 2004 2005 2006 Centennial Complex $ 3,784,729 $ 35,528 $ 260,851 $2,457,424 $1,009,526 $ 21,40( Courthouse 313,178 48,735 264,443 West Annex 190,633 179,783 10,851 Downtown Parking / Future Expansion 1,805,731 1,015,519 748,333 41,879 Planning Building 495,727 495,727 Grader Sheds 313,300 161,374 151,926 Human Services 34,455 34,455 Head Start 210,792 210,792 Health Department 17,576 17,576 Island Grove 969,493 136,704 34,717 44,627 753,44: Jail 17,823,450 4,052,834 5,053,255 265,562 269,087 8,182,71: Sheriff's Admin Bldg 2,902,333 2,870,111 32,222 No. County Complex 2,087,561 178,554 1,909,007 Public Works 154,969 101,959 53,011 Social Services 17,546 17,541 Southwest Complex 384,599 360,682 23,917 Southeast Complex 4,070,614 206,432 1,371,376 2,492,801 Training Center 22,136 11,068 11,068 North Admin Bldg 2,128,789 929,713 1,199,071 Miscellaneous 987,066 28,624 148,844 500,073 309,52, $ 38,714,677 $8,717,908 $5,875,889 $6,582,520 $4,497,990 $13,040,371 395 FIVE YEAR CAPITAL PROJECTS PROGRAMS 2008 - 2012 Requirements Total 2008 2009 2010 2011 2012 Capital Reserve $17,835,000 $1,185,000 $6,050,000 $1,950,000 $5,750,000 $2,900,00( Jail Expansion 0 SW Administration 4,000,000 4,000,00( Storage Garage 0 Courts 1,500,000 1,500,000 Social Services 6,000,000 6,000,000 Administration Bldg 5,000,000 5,000,000 Miscellaneous Projects 500,000 100,000 100,000 100,000 100,000 100,00( SS Parking 0 Grader Shed 0 PW Projects 750,000 250,000 250,000 250,000 Alternative Programs Bldg 0 $35,585,000 $ 7,535,000 $6,400,000 $7,300,000 $7,350,000 $7,000,001 396 RESOURCE CAPACITY ***************** FUNDING SOURCES ***************** CASH FLOW ANALYSIS 397 CAPITAL EXPENDITURES FUND RESOURCE CAPACITY 2008 - 2012 PROPERTY GRANTS INTEREST FEES TOTAL TAX 2008 $ 6,000,000 $ 750,000 $ 35,000 $ 250,000 $ 7,035,000 2009 6,000,000 0 100,000 300,000 6,400,000 2010 6,000,000 800,000 200,000 300,000 7,300,000 2011 6,000,000 750,000 300,000 300,000 7,350,000 2012 6,000,000 0 600,000 400,000 7,000,000 398 CASH FLOW ANALYSIS BEGINNING ENDING FUND REVENUE RESOURCES FUND BALANCE EXPENDITURES BALANCE 2008 $ 500,000 $ 7,035,000 $ 7,535,000 $ 6,350,000 $ 1,185,000 2009 1,185,000 6,400,000 7,585,000 350,000 $ 7,235,000 2010 7,235,000 7,300,000 14,535,000 5,350,000 $ 9,185,000 2011 9,185,000 7,350,000 16,535,000 1,600,000 $ 14,935,000 2012 14,935,000 7,000,000 21,935,000 4,100,000 $ 17,835,000 399 CORRECTIONAL FACILITY Existing Situation: The Centennial Complex Jail was constructed in 1978, and was remodeled three times to increase the capacity to 294 beds. In 1997, Phase I of the North Jail Complex was constructed with 160 beds,and all the core service facilities. The North Jail Complex is currently designed for a build out of 640 beds, but the site can accommodate a 960-bed facility. Each phase would be in increments of approximately 160-226 beds. Jail population continues to grow in Weld County. Phase II has been completed and opened in January,2004. Phase II added 226 beds based upon the design. Construction of Phase II allowed for the closure of the Centennial Jail and conversion of the space to accommodate Court needs. Phase III which added 374 beds,was constructed in 2006 - 2007, and will be opened January 2008. Proposed Solution: It is proposed that additional phases of the North Jail Complex be constructed in increments of 160 -226 beds asneeded. The total project of approximately 211,355 square feet will be constructed in phases. The first phase constructed in 1997 was 125,775 square feet. It included the core service facilities, such as kitchen, administrative offices, medical detention, booking area, and lobby to accommodate 640 inmates. Phase II has 226 beds and is both maximum and medium security to accommodate the projected inmate classifications. Phase II was constructed in the 2002-2003 time frame and became fully operational as of 2004. Phase Ill has 374 beds and was constructed in 2006 - 2007. Financing: It is recommended that the county budget$17,835,000 in the 2008-2012 capital plan budget for 350 additional beds. In addition, $3,000,000 for operation of the additional jail must be programmed into the operational budget plan for 2013. Nothing will be in the Capital budget in 2008 for the jail construction. However, $1,185,000 will be going into the Capital Reserve for future jail construction. 400 WELD COUNTY BUSINESS PARK Existing Situation: In 1987 Weld County acquired 160 acres located in the southwest corner of"O"Street and North 11th Avenue in Greeley. Funds for the property came from the sale of the Health Building. Proposed Solution: The property is large enough to allow for future consolidation of county facilities in one area. The utilities and site improvement were developed in 1988 at an estimated cost of$1,750,000 with the aid of a$630,000 EDAGrant. The firstfacilities,completed in 1989,included a 15,000 square foot building for Human Services and a county motor vehicle shop. Fifty to 60 acres have been developed for building and storage sites and approximately 60 acres can be mined for gravel and reclaimed in an attractive way. The new correctional facility is located on this site, as well as Human Services, Health Department, Household Hazardous Waste Building, Training Center, Motor Pool, Public Works, Law Administration, Buildings and Grounds, Alternative Programs Facility, and two administrative buildings. A portion of the property was made available for commercial development and offered at no cost or low cost to private parties for economic development incentives. A PUD was approved for land use purposes in 1989. Financing: Development, using future years'funds, is programmed into the long-range plan under specific projects,which include a correction facility($17,835,000),and Administrative Facility($5,000,000). 401 GRADER SHEDS / STORAGE BUILDING Existing Situation: The county currently has 18 grader sheds throughout Weld County, to accommodate road maintenance functions in all sectors of the county. The grader sheds are in various conditions, ranging from good to needing replacement. Seventeen have recently been replaced -- Nunn (1981),Gwonda(1982),Vim(1983),New Raymer(1984),Mead(1985), Rockport(1986),Kiowa (1987), Severance(1987), Gilcrest(1989),Ault(1989), Briggsdale(1991), Keenesburg(1994) Stoneham (1994), Dacono (1995), Fort Lupton (2000), Gill (2001), Galeton (2003), and New Raymer (2004), and Rockport (2007). In addition, four ice control storage buildings were constructed in 2001-2003. An additional storage facility at the Public Works Headquarters was built in 2003. A new Buildings and Grounds facility was built in 2007, and the old facility was converted to a storage garage for emergency vehicles. Proposed Solution: An analysis of existing grader sheds determined which are required for the operational functions of the road maintenance operation in Weld County. In the process some have been sold,others consolidated, and some identified for replacement. In cases where existing grader sheds will accommodate the maintenance function, it is suggested that attention be given to those sheds that need maintenance or major improvements. Where necessary,replacement sheds have been identified. Additional storage buildings are needed, as well as office space. Financing: The county,since 1982,has totally reconstructed and upgraded all grader and road maintenance facilities. The county should continue a sound maintenance and replacement program, so the buildings do not fall into the disrepair condition they were in prior to 1982. The funding mechanism should be a pay-as-you-go function out of the Capital Fund. Funds in the amount of$750,000 per year in 2008 - 2010 are included for other Public Works facilities. 402 JUSTICE CENTER Existing Situation: The Justice Center includes the Courthouse, Court Annexes, and Centennial Center buildings. It provides forthe space needs of the 19th Judicial District. Understate law the county is obligated to provide and maintain the facilities for court related activities. The Courthouse was built in 1917 and is maintained on the Federal Register of Historical Buildings. After many remodels and upgrades it still functions as the main court facility for Weld County. In the mid-1980's two buildings across the street from the Courthouse were acquired and remodeled to house the Probation Department. In 2001,the West Courthouse Annex Building was acquired to house the District Attorney Juvenile Division. As the population grows and court related activities grow the space requirements continue to expand. Four courtrooms were added in 2007. Proposed Solution: With the growing needs of the courts it will require that the county convert the Centennial Center, including the jail,to courtrooms and court-related offices. With the construction of Phase II of the North Jail, the Centennial Jail was closed and remodeled into court-related space in 2004. All Sheriff's office administrative functions,along with Communications and Records,were moved to the new Public Safety Administrative Building next to the North Jail in 2003. Overtime the entire Centennial Complex will become court-related space, as well as the two annex buildings to the west and east of the Courthouse. In 2004, three additional district courtrooms were created, a juvenile courtroom,and one additional county courtroom,and in 2007 four additional court rooms were built. These courtrooms will supplement the current vacant district courtroom and the visiting judge courtroom to accommodate four anticipated additional judges through 2011. The first floor of the Centennial Jail has been converted into courtrooms. The second and third floors of the jail are being remodeled for additional court and office facilities. First floor Centennial offices were converted into office space for the Clerk to the Court. The space in the Courthouse occupied by the Clerk to the Court was converted into a district courtroom. Space occupied by the Weld County Commissioners and administrative functions will be converted to court-related space after these functions move to a new administrative building sometime after 2010. Financing: The county can accommodate court related activities in the space of the Justice Center for several years. In addition, the block to the southeast of the Centennial Complex has been acquired by the county and converted into a parking lot. In the future when the need arises, that block can serve as a site for court building expansion and a parking garage structure to accommodate court space needs. Also, in the next decade it may be necessary to have court facilities in the southern part of Weld County where the population is growing at a rapid rate. The funding mechanism for all court facility needs should be a pay-as-you-go function out of the Capital Fund. The following page is a schedule of proposed conversion of Justice Center space. 403 CAPITAL PLAN FOR JUSTICE CENTER YEAR CURRENT USE NEW USE COST 2007 Vacant Work Release (30,000 sf) $ 4,275,000 2007 Second Floor Old Jail 2 Courtrooms $ 950,000 2007 Third Floor Work Release 2 Courtrooms $ 950,000 2007 Third Floor Work Release DA Offices $ 100,000 2010 Vacant Administrative Bldg. $ 5,000,000 2011 Planning Probation $ 100,000 2011 Third Floor Centennial 2 Courtrooms $ 1,200,000 2011 First Floor Centennial 1 Courtroom $ 200,000 2013 Vacant DA Building $ 5,000,000 2014+ Third Floor Centennial (DA) 2 Courtrooms $ 750,000 2014+ Second Floor Centennial 2 Courtrooms $ 750,000 2014+ First Floor Centennial (DA) Court Offices $ 200,000 404 ALTERNATIVE PROGRAMS BUILDING Existing Situation: Alternative programs are currently housed in the old jail and in the West Courthouse Annex. As jail crowding becomes more and more of a problem, the alternative programs, such as work release and pre-trial programs, are used more and more by the Court. The programs currently occupy approximately 20,000 square feet. The space that the programs occupy is needed for courtrooms and Probation office space. Proposed Solution: To accommodate the space needs of the alternative programs and allow for growth in the programs,a 30,000 square foot building is proposed. The facility will be constructed in the Weld County Business Park. This puts the facility in closer proximity to the jail for support services. Financing: The new 30,000 square foot Alternative Programs Building was constructed in 2007. 405 PUBLIC SAFETY ADMINISTRATION BUILDING Existing Situation: Growing needs of the courts require that the county convert the Centennial Center,including the jail,to courtrooms and court-related offices. With the construction of Phase II of the North Jail,the Centennial Jail will be closed and remodeled into court-related space. In addition, all Sheriffs office administrative functions, along with the Communications and Records, was relocated in 2004 to accommodate the courts. Proposed Solution: Since the entire jail operation was moved to the North Jail there are logistical advantages to relocate all Sheriff office functions near the jail site. To accommodate the space needs of the Sheriff's Office, a 22,000 square foot office building near the North Jail site was constructed in 2002. The building houses the Sheriffs office functions, Communications, and Records. This allows for the consolidation of all criminal justice functions at one site with the exception of patrol substations. Financing: The new Public Safety Administration Building was constructed in 2002. Funds in the amount of $2,500,000 were budgeted in 2002 for the construction of a 22,000 square foot office building. 406 DOWNTOWN GREELEY PARKING AND LAND Existing Situation: The Courthouse and Centennial Center are located in the center of downtown Greeley. The future plans are for these facilities to be the judicial center for the 19th Judicial District that serves Weld County. Parking has been a long time problem in the area for citizens using the facilities. In addition,as Weld County looks to the future there will be a need to have land to locate future court facilities. The court administration is insistent upon having a centralized location, since other jurisdictions have had logistical problems attempting to split court facilities into more than one location. As a result, there is a need to acquire land adjacent to the current location to accommodate future court facilities. Proposed Solution: In July, 2003, the county purchased a portion of an adjacent block of property to the Centennial Complex and Courthouse to allow for surface parking in the immediate future, and to provide future building sites for future court facilities. Opportunity existed to purchase approximately 100,000 square feet adjacent to the current facilities in 2003. The parking was developed in 2004, and needed facilities can be constructed on this site in the future. Financing: In 2003,fund balance from the General Fund in the amount of$1,500,000 was transferred to the Capital Expenditure Fund to acquire the site and put money aside for the parking improvements in 2004. Approximately 250 parking spots have been developed to serve the area. As portions of the site are needed for court building sites, a parking structure can be built to accommodate added parking needs or land to the east or south of the site can be acquired for surface parking. 407 ADMINISTRATIVE OFFICE BUILDING Existing Situation: The long term plan with the development of the Weld County Business Park was for the eventual move of all administrative functions of the county to the business park. All of the functions were housed at the Centennial Complex in 1976. In 1990-91 the Assessor, Treasurer, Clerk and Recorder,and Planning were relocated to the business park. With the future space demands of the courts it is anticipated that the remaining county administrative functions at the Centennial Complex will need to be relocated to the Weld County Business Park within the next 10 years. This will leave the Centennial Complex as a justice and law enforcement center exclusively. Proposed Solution: In order to accommodate the court's space needs and the county's administrative functions it will be necessary to construct a new administrative facility at the Weld County Business Park in the next 10 years. To accommodate the space needs of the existing administrative functions and plan for future growth it is anticipated that a building comparable to the new Health Building will be required. Financing: It is recommended that in the Capital Improvement Plan that the county begin to accumulate funds in a reserve for the future construction of a new administrative building. Estimated costs for the facility will be$5,000,000. In the ten-year Capital Improvement Plan $5,000,000 is reserved for 2010. 408 SOCIAL SERVICES BUILDING ANNEX Existing Situation: The Social Services Building was acquired in the 1970's and in the mid 1990's an annex was added. In 2005,additional land was purchased,adjacent to and south of the two existing buildings. The additional land will accommodate another 40,000 square foot building and parking. Proposed Solution: It is proposed that a new 40,000 square foot building be constructed in Greeley on the Social Services site in 2008. The building will accommodate the current services, plus allow room for future expansion of services in the area. Financing: The building will be constructed in 2008. Funds in the amount of$6,000,000 are budgeted in the 2008 budget for the 40,000 square foot building. Additional parking was constructed in 2007. 409 SOUTHWEST COUNTY SERVICE CENTER Existing Situation: The Southwest County Service Center was developed in 2000 - 2001. With the growth in the area,additional facilities will be required to house all the County functions required to service the area. Proposed Solution: It is proposed that an additional 20,000 square foot building be constructed on the Southwest Weld County Service Center site in 2012. The building will accommodate the current services, plus allow room for future expansion of services in the area. Financing: The building will be constructed in 2012. Funds in the amount of$4,000,000 are budgeted in the 2012 budget for the 20,000 square foot building. 410 SOUTHEAST COUNTY SERVICE CENTER Existing Situation: The Southeast County Service Center was acquired as a used building in the early 1980's from the City of Fort Lupton. With the growth in the area, the building was no longer large enough for the functions located in the building, and the building was in need of remodeling. Proposed Solution: In 2007,a new23,000 square foot building was constructed in east Fort Lupton on a five-acre site. The building accommodates the historic services provided,plus Probation and increased Social Services. The location of the building in east Fort Lupton will better accommodate not only Fort Lupton residents, but also residents from the Hudson and Lochbuie areas. Financing: The building was constructed in 2006 - 2007. 411 MISCELLANEOUS PROJECTS Existing Situation: Each year there are several small projects to update or renovate county facilities,provide for new county programs,and remodel to accommodate changing programs or meet new legal standards. An approach which provides miscellaneous funds of this nature can prevent postponing necessary remodeling of facilities and,thus,avoid added cost or delay of potential savings to the county and taxpayers. In addition,such an approach can also make better utilization of existing facilities in order to avoid the acquisition of new space and facilities. Carpet replacement should be included in this category. Proposed Solution: It is recommended that an amount of$100,000 per year be set aside for such projects in the Long Range Capital Projects Plan. Financing: It is recommended the county budget $100,000 in each future year. 412 ACCUMULATIVE CAPITAL OUTLAY/CONTINGENCY Existing Situation: If Weld County is to embark upon a number of ventures in capital projects over the next five years, it is suggested the county proceed very cautiously and very conservatively in the area of financing. To do this, it is suggested that a contingency be set aside each year on a pay as you go basis to accommodate unanticipated cost increases or emergency situations which cannot be foreseen at this time. If the contingency amount is accumulated over the next five years, it can be used as a reserve for the capital projects program in future years, or it can be used as a funding mechanism in years beyond 2012. The primary reserve would be fora future correctional facility or other facilities at the North County Complex and southwest and southeast County administrative office sites. Proposed Solution: Budget any carry-over amount each year on a contingency basis that ultimately could be used to meet any contingency or emergency situation, or could be used as an accumulation of capital outlay funds for funding of projects beyond 2012. Financing: It is recommended that the county budget fund balance carry-overs in the capital fund each year as a contingency. 413 MISCELLANEOUS FUNDS 414 AIRPORT Existing Situation: The Weld County Board of County Commissioners, with approval of the Airport Master Plan, committed to participate in certain enhancements at the Airport facility, especially those enhancements that will ensure the safety of airport operations. If the Board decides to continue to participate in the joint funding of the Greeley/Weld County Airport Authority with the City of Greeley,funds should be provided for in the Long Range Capital Projects Plan to accommodate the FAAADAP program during the next five years. Funds can also be made available to maintain FAA constructed facilities. Proposed Solution: In the Long Range Capital Projects Plan for 2008, funds are included to accommodate capital improvements at the Greeley/Weld County Airport. If funding is provided,it should be for projects that emphasize safety features and other essential enhancements to the current operation. Financing: Funding, in the amount of$3,947 is required in the Airport's 2008 Capital Improvement Plan. 415 8 8 8 8 p8 p N N 0 W 8 (m8 8 8 8 88 8 8 8 yq8 8 q8{: 8 8 8 s 0 8 Y m m M1 D 0 m m %. m W a s 8 8 8 8 8 8° 8 8 8 8 8 8 8 8 8 8+ mno n m A m m d Q In en t7 Cl.. Co m' n O 8 O 8. 8 8 8 8 8 8 8 8 8 0 8 8 8 8. of o �._ n m: is) to n - n m n. m n n nn n s U.1 W ,- p q W vl x co Y K O C. U 8 8 8 8 8: 8 8 8 8 8 8 8 8 8 8 8 E 8 o o 0 8 s g o g: o g # Oo a v $ �4i.: N $ in 9i. N 8 S 9, s s • rc o y 0. aE. 0 w` w a 6 w O I m z0. m G 28 8 8 8 8 r o a o a a r- U o 0 o e g .8 z- § U U v Q 8 a O32. e o O m u w E v ¢ ¢ LL 2 r c c 2 o v 0 c a E U LE a rc a o f h ¢ i x 0 = d v N m° O 0 v i v o a A m o v m 0 E 0 a `. m v 235 to r i cc v v v m 0 v E a `m a a a f a Q = m 8 OS v m 1 1 a m m ] N V N N N 1 U m t v m a 8 cc m UG i- _o m m N m n no i- t 64 I c7 m Yy p p m a o c°n =°n m c n c m q y 9 m w 3 9 -, 0 2 m - z g z m xv �. c o w $ o v p. Q WI O. m 8 - o b m O m 0 f : m ¢ `a - 0 0 F > F ≥ 0 , , ≥ rc K H > K H i K I- - CC I- FFF z K 416 CONSERVATION TRUST FUND Existing Situation: With the passage of SB119(The Colorado Lottery), 40 percent of the proceeds of the lottery are earmarked for Conservation Trust Funds in local governments. The earning potential of the lottery is anticipated to be$385,000 per year. The funds must be used for"the acquisition,development and maintenance of new conservation sites or for capital improvements or maintenance for recreational purposes on any public site". (Section 29-21-101, C. R. S.) With the passage of Amendment 8(GO COLORADO)these funds should stabilize at$396,000 per year,plus lottery sales growth. See Conservation Trust Fund for detailed discussion. Proposed Solution: The Board has the option to use the funds in the following ways: 1. Maintain and improve Island Grove Park. 2. Maintain and improve the Missile Site park. 3. Acquire and maintain open space. 4. Develop and maintain trails. 5. Other project requests from throughout the county. Financing: In addition to Conservation Trust Funds, it is recommended that the county finance parks and recreation projects at a level of$50,000 in the General Fund from property taxes. Funds from 2008 forward are uncommitted. 417 ISLAND GROVE Existing Situation: Weld County and the City of Greeley currently have certain joint ventures and commitments to develop the Island Grove Park facility. Some discussion has been held regarding the creation of an Island Grove Park Authority for development and management of the facility. Proposed Solution: If the Board of County Commissioners decides to continue participation in the development of the Island Grove facility, it is recommended that Conservation Trust Funds from the lottery be used to the maximum amount prior to use of county general tax funds. Financing: It is recommended that the county finance any Island Grove enhancements with Conservation Trust Funds resulting from the lottery to the maximum amount possible prior to use of general county tax funds. Beginning in 2003, $100,000 per year in General Fund dollars has been committed to the maintenance of an indoor arena facility. Also, in 2000 the County contributed $1,500,000 towards the construction of the indoor arena facility, known as the Island Grove Community Building. The facility was constructed and will be maintained jointly by the City of Greeley,Farm Show,and Weld County. $250,000 was included in the 2004 General Fund budget to add air conditioning to the Island Grove Community Building. The county paid$1,500,000 in 2006 for the Island Grove Park Master Plan that covers improvements to the park for the next 10 - 20 year period. 418 PROPRIETARY FUNDS or ow _� isto PROPRIETARY FUNDS SUMMARY Proprietary funds include both Internal Service Funds and Enterprise Funds. Internal Service Funds are established to account for goods and services provided to other departments of the county on a cost-reimbursement basis. Enterprise Funds account for departments providing services primarily to third party payers. PARAMEDIC SERVICE ENTERPRISE FUND: The Paramedic Service is funded totally from 2008 projected fees of$7,677,728 with no county subsidy. Total expenditures include$4,142,635 for salaries,$2,156,555 for bad debt allowance, $171,691 for depreciation,and the remainder for services and supplies. The budget for new equipment is $250,000. MOTOR VEHICLE FUND: The Motor Vehicle Fund accounts for the revenue and costs generated by equipment and vehicles rented to other county departments. The gross operating budget amounts to$6,518,500 in 2008,with$2,566,000 budgeted for new capital equipment. The budget reflects the continuation of the contract fleet management approach adopted by the Board in August 1984. Depreciation is $2,300,000 for new equipment purchases, plus sale of surplus items of $288,500. HEALTH INSURANCE FUND: The Health Insurance Fund reflects the cost of Weld County's self-insurance program which includes health,dental,and vision coverage. Details of the program and coverage are found under the specifics of the fund summary. In 2008,the county will continue with only dental and vision being self-insured. Health coverage will be provided by a private company on a partially self-insured basis. INSURANCE FUND: The Insurance Fund accounts for all insurance costs for the county. The program is a combination of insured risks and protected self-insurance risks. Gross budget costs are$1,640,000 in 2008,with a property tax levy of$1,500,000. Details of the program are provided under the specifics of the fund summary. PHONE SERVICE FUND: Budget reflects total consolidation of phone service costs of$1,579,414 in Weld County. Funding is at current level and reflects capital upgrades of$500,000. WELD COUNTY FINANCE CORPORATION: Budget contains the funding for the Weld County Finance Corporation,which accounts for the lease purchases of county buildings. As of August 1, 2007, there are no longer any active leases. Weld County has no long-term debt. 419 PARAMEDIC FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL INTERGOVERNMENTAL REVENUE 5000 23100 4340 GRANTS - 77,120 77,120 77,120 CHARGE FOR SERVICES 5000 23100 4410 CHARGE FOR SERVICES 14,242,187 14,466,014 14,466,014 14,466,014 5000 23100 44101 MEDICARE/MEDICAID ADJUSTMENT (6,600,000) (6,883,800) (6,883,800) (6,883,800) TOTAL CHARGE FOR SERVICES 7,642,187 7,582,214 7,582,214 7,582,214 MISCELLANEOUS 5000 23100 4730 OTHER FEES - 8,606 8,606 8,606 5000 23100 4820 COMPENSATION FOR LOSSES - 9,788 9,788 9,788 TOTAL MISCELLANEOUS - 18,394 18,394 18,394 TOTAL PARAMEDIC FUND 7,642,187 7,677,728 7,677,728 7,677,728 420 PARAMEDIC FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 5000 23100 AMBULANCE 7,642,187 7,677,728 7,677,728 7,677,728 TOTAL PARAMEDIC FUND 7,642,187 7,677,728 7,677,728 7,677,728 421 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: PARAMEDIC SERVICE ENTERPRISE FUND BUDGET UNIT TITLE AND NUMBER: Paramedic Service -- 5000-23100 DEPARTMENT DESCRIPTION: The Weld County Paramedic Service responds to both routine and emergency calls for the county. It is an advanced life support(paramedic)provider. Personnel and vehicles are stationed in Greeley, Evans, and Fort Lupton. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 3,288,900 $ 3,856,782 $ 4,142,635 $ 4,142,635 Supplies 250,000 179,690 294,380 294,380 Purchased Services 454,748 529,855 531,107 531,107 Fixed Charges 2,137,000 2,800,860 2,459,606 2,459,606 Capital 164,000 275,000 250,000 250,000 Gross County Cost $ 6,294,648 $ 7,642,187 $ 7,677,728 $ 7,677,728 Revenue 6,294,648 7,642,187 7,677,728 7,677,728 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions 44 50 51 51 SUMMARY OF CHANGES: It is proposed to increase FTE's by one Paramedic Services Coordinator($47,577). The budget request includes the re-chassis of one Braun ambulance($80,000)and the purchase of one Braun ambulance($140,000). This is consistent with scheduled replacement of ambulances via re-chassis and fifty percent(50%)of this cost is paid for by a State EMS Provider Grant. The purchase of the other new vehicle is an altering of the rotation due to excessive maintenance cost exceeding$1.00 per mile;more than double the cost of other vehicles. Miles driven by the fleet are rapidly approaching 400,000 miles per year. An Assistance to Firefighter's Grant(AFG)is being completed and will be presented for the Board's approval to fund the addition of a command vehicle to the department fleet. Currently, an ambulance must be utilized for incident command for on-going scene of calls and standbys. With increasing call load and only eleven ambulances in the fleet this is an outdated and inefficient use of resources. The ambulances must be kept available for patient transports. 422 PARAMEDIC SERVICE (CONTINUED) 5000-23100 SUMMARY OF CHANGES (CONTINUED): The purchase of one additional computer workstation for Evans Station#2 is requested. There is currently only one field workstation available at this location. Funding of$16,000.00 is budgeted to support the contracting of two employees,per calendar year,to attend Paramedic Training Centers/ Programs in Denver. There continues to be a shortage of qualified applicants to fill personnel openings that occur throughout the year. Internal candidates have proven to be the best long term solution. This creates one open position that will continue to be covered by part-time staff when applicants are attending training. OBJECTIVES: 1)To keep the Ambulance Service on a self-supporting (zero subsidy)basis; 2) To maintain maximum possible collection ratios; and 3) To develop stable revenue sources. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Total Calls For Service 12,298 13,282 14,079 # Patients Evaluated/Treat/Air Transport 800 900 950 #Transported Patients 8,210 8,866 9,397 Total Transport Mileage 66,754 72,094 73,045 # Dry Runs: No Patient/ Cancelled 2,586/516 2,792/860 3,069/911 Efficiency Measures FTE's per 10,000/capita 2.00 2.20 2.26 Per capita cost (county support) $0.00 $0.00 $0.00 Receipts/Charges Ratio w/contractual 30% 30% 30% Receipts/Charges Ratio w/o contractual 64% 62% 62% Effectiveness Measures (desired results) Fractile Emergency Response Times (<9 minutes 90%o of calls) - Weld County 73% 70% 70% Fractile Routine Response Times (<15 minutes 90% of calls) - Weld County 91% 91% 90% 423 PARAMEDIC SERVICE (CONTINUED) 5000-23100 FINANCE/ADMINISTRATION RECOMMENDATION: The additional position of Paramedic Service Programs Coordinator($47,577)will take over duties of the shift supervisors that coordinate the fleet maintenance,medical supplies and maintenance,controlled drugs program,and facilities maintenance. Due to the growing volume of calls, the shift supervisors no longer have adequate time to perform these duties that are divided between them. The position does add overhead to the service;however,it is recommended due to the growing volume of calls and the workload the shift supervisors have to deal with operationally. Policy issue. The fleet changes are consistent with the replacement program and recommended. The increases in service and supplies are justified based upon growth in volume and inflationary trends. Revenues are based upon a 6% increase in calls and a 4.3% rate increase. The rate increase is the smallest in over 10 years and is necessary to continue to keep the service financially sound. Recommend approval. BOARD ACTION: The Board took the following actions: 1. Approved the Paramedic Service Program Coordinator position. 2. Approved the fleet changes. 3. Approved the rate increase of 4.3%. All other items were approved as recommended. 424 MOTOR POOL FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL CHARGE FOR SERVICES 6000 96300 4410 CHARGE FOR SERVICES 4,107,475 4,000,000 4,000,000 4,000,000 MISCELLANEOUS 6000 96300 4680 OTHER 2,256,000 2,300,000 2,300,000 2,300,000 6000 96300 4810 GAIN LOSS ON SALE 323,800 288,500 288,500 288,500 6000 96300 4820 COMPENSATION FOR LOSSES - 100,000 100,000 100,000 TOTAL MISCELLANEOUS 2,579,800 2,688,500 2,688,500 2,688,500 TOTAL MOTOR POOL FUND 6,687,275 6,688,500 6,688,500 6,688,500 425 MOTOR POOL FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 6000 17550 VEHICLE REPLACEMENT 2,131200 2,470,000 2,470,000 2,566,000 6000 96300 COUNTY SHOP 6,363,475 6,518,500 6,518,500 6,518,500 TOTAL MOTOR POOL FUND 8,494,675 8,988,500 8.988,500 9.084,500 426 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: IS - MOTOR POOL BUDGET UNIT TITLE AND NUMBER: Motor Pool Administration - - 6000-96300 DEPARTMENT DESCRIPTION: Centralized motor pool support for Weld County. Contract for fleet maintenance is included in this budget unit. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT NEXT FY NEXT FY FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 1,992,587 2,051,000 2,032,000 2,032,000 Purchased Services 1,961,505 1,981,500 2,042,500 2,042,500 Fixed Charges 2,419,476 2,330,975 2,420,000 2,420,000 Capital 0 0 24,000 24,000 Gross County Cost $ 6,373,568 $ 6,363,475 $ 6,518,500 $ 6,518,500 Revenue 8,297,299 6,687,275 6,688,500 6,688,500 Net County Cost $ -1,923,731 $ -323,800 $ -170,000 $ -170,000 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Supplies are down $19,000 primarily in small equipment needs. Contract services are up$50,000 due to growth and inflation, utilities are up$10,000,and phones are up$1,000. Anticipated loss on sale of assets is up$35,000,and overhead is up$10,025. Shop equipment is budgeted at $24,000. OBJECTIVES: Provide most efficient and economical means of vehicle maintenance for the county departments through privatization. 427 IS -MOTOR POOL ADMINISTRATION (CONTINUED) 6000-96300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of work orders issued 6,900 7,000 7,100 Number of service/maintenance orders per technician 862 875 895 Efficiency Measures FTE's per 10,000/capita .50 .49 .48 Work orders issued per FTE 612 615 623 Effectiveness Measures (desired results) #of mechanics to vehicle/equipment ratio 1:105 1:105 1:105 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 428 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: IS - MOTOR POOL BUDGET UNIT TITLE AND NUMBER: Motor Pool Equipment -- 6000-17550 DEPARTMENT DESCRIPTION: Use of funded depreciation to acquire vehicles for county use. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Capital 3,274,006 2,131,200 2,593,000 2,470,000 Gross County Cost $ 3,274,006 $ 2,131,200 $ 2,593,000 $ 2,470,000 Revenue 0 0 0 0 Net County Cost $ 3,274,006 $ 2,131,200 $ 2,593,000 $ 2,470,000 Budget Positions - - - - - - - - SUMMARY OF CHANGES: See listed equipment on next page. OBJECTIVES: N/A FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. The Board approved four additional patrol cars for municipal law enforcement contracts ($96,000). 429 IGA EQUIPMENT Request Recommend Approved Sheriff: Patrol Vehicles (9) $ 216,000 $ 216,000 $ 312,000 Cargo Van (1) 35,000 35,000 35,000 SUV (2) 60,000 60,000 60,000 Animal Control: 4 X 4 Extend Cab (1) 18,000 18,000 18,000 OEM: 4 X 4 Crew Cab (1) 28,000 0 0 Buildings and Grounds: 4 X 4, 3/4 ton (1) 20,000 20,000 20,000 Building Inspection: 4 X 4 SUV (1) 23,000 0 0 4 X 4 Extend Cab (2) 48,000 0 0 Planning: 4 X 4 Extend Cab (1) 24,000 0 0 Coroner: 1/2 Ton Pickup (1) 22,000 22,000 22,000 Noxious Weed: 2.5 Ton Spray Truck (1) 85,000 85,000 85,000 Public Works: See Basic List 2,014.000 2,014,000 2,014,000 Total $2,593,000 $2,470,000 $2,566,000 430 2008 PROPOSED EQUIPMENT REPLACEMENT-PUBLIC WORKS 1 r Yj,'"'' vl Trucking speed diesel, dual tandem drive axles $115 000 Qty Truck tractor, 13 1 Tandem Axle Belly Dump Trailer, 22 cy $32,000 ,i: a7 ,} r','•'1 I:,', -, , vi +' +. .` Graders 3 Motorgraders $540,000 I i , 1 + 1 1/2 Ton Pickup, Reg Cab 4X4, Long Box $20,000 1 1/2 Ton Pickup, Crew Cab 4X4, Short Box $23,000 Bridge 1 Side Grip Pile Driver $130,000 1 1-Ton Truck, Crew Cab, Dual Whl, Service Body w/welder s•ace $40,000 1 1-Ton Truck, Ext Cab 4X4, Dual Whl Service Body w/welder space $40,000 1 Bobcat Skid Loader $45,000 r rx 1 Compactor/Walk Behind $38,000 1 Tandem Axle Dump Truck, Reg Cab $120,000 • Sub-Total $1,143,000 $333,500 431 Qty Maint-Supt 1 1-Ton Flatbed Truck w/bed hoist, Reg Cab 2WD, Dual Wheels $50,000 1 1-Ton Truck, Ext Frame w/Utility Box 2WD Dual Wheels $45,000 Mining 1 Dozer 1 8" Electric Water Pump $50,000 ( Pvmt Mgmt 1 3/4 Ton Pickup, Ext Cab 4X4,Single Axle, Long Box $38,000 1 1-Ton Pickup, Extend Cab 4X4, Dual Wh/Single Axle, Ext Frame $45,000 1 Tandem Truck, Reg Cab, Dual Axles $140,000 Admin 1 3/4 Ton Pickup, Extend Cab 4X4, Long Box $38,000 .aroyy.laa � r I + +r,.1.�c� I,}, Sub-Total $871,000 $124,000 • 2008 PROPOSED EQUIPMENT REPLACEMENT PUBLIC WORKS -GENERAL FUND TOTALS Qty Weed/Pest 1 2.5 Ton Reg Cab S u ray Truck,dual wheel/single axle(self build) $85,000 Engineering None Sub-Totals $85,000 $10,000 432 HELATH INSURANCE FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL MISCELLANEOUS 6200 93400 46902 EMPLOYEE CONTRIBUTIONS 8,701,008 8,701,008 8,701,008 8,686,111 TOTAL HEALTH INSURANCE FUND 8,701,008 8,701,008 8,701,008 8,686,111 433 HELATH INSURANCE FUDN SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 6200 93400 DENTAL/VISION 8,701,008 8,701,008 8,701,008 8,686,111 TOTAL HEALTH INSURANCE FUND 8,701,008 8.701,008 8,701,008 8,686,111 434 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: IS - HEALTH INSURANCE BUDGET UNIT TITLE AND NUMBER: Health Insurance Fund -- 6200-93100/93400 DEPARTMENT DESCRIPTION: Provides for the costs associated with Weld County's self- insured health program. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Purchased Services 17,552 27,000 27,000 181,000 Fixed Charges 7,213,696 8,674,008 8,674,008 8,505,111 Gross County Cost $ 7,231,248 $ 8,701,008 $ 8,701,008 $ 8,686,111 Revenue 7,423,303 8,701,008 8,701,008 8,686,111 Net County Cost $ -192,055 $ 0 $ 0 $ 0 SUMMARY OF CHANGES: The budget reflects the cost of self-insuring the dental and vision reimbursement plan($285,924), Employee Assistance Program($22,000),and wellness program ($159,000). In addition the budget, in 2005, started to include the self-insured health program offered county employees through Great West Healthcare. OBJECTIVES: 1)Provide employee health/dental/vision insurance in the most cost effective way possible; and 2) Provide a well program to all employees. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Single coverage 549 521 645 Family coverage 321 285 340 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Budget anticipates a 15%county contribution increase,which is slightly higher than the cost increase of medical care. Weld County will utilize Great-West Healthcare,with a hybrid universal health PPO/HMO plan as the health insurance provider in 2008. Dependent coverage contribution has been set at 80%of the employee rate. 435 IS - HEALTH INSURANCE 6200-93100 (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION(Continued): In 2005, the county moved its health insurance plan to a consumer driven plan that combines a high deductible PPO insurance policy along with an HMO component for preventative care, with a $20 co-pay and low cost prescriptive drug program. The high deductible policy protects the insured from catastrophic losses, such as prolonged illness, hospitalization or simply an unexpected period of poor health. The plan is a partially self-insured program with stop loss insurance. The goal is to make the employees aware of the true cost of health care,with a program that will encourage employees and their families to make more judicious spending decisions in return for paying lower insurance premiums and lower health care costs. The health plan is being offered through Great-West Healthcare. In 2008,the county is moving to a universal health care option that has lower employee premiums and higher co-insurance and out-of-pocket costs. A comprehensive wellness program is being implemented in 2008. The county will benchmark the county's contribution to a mid-range PPO plan. In future years,the county contribution will increase with the cost-of-living increase for health care,and not be based upon a combination of cost-of-living of healthcare and utilization,since utilization will be controlled by each individual and their family. The 2008 program is calculated with current participation as follows: Single Coverage: 985 Dependent Coverage: 340 FIXED COSTS: Health Insurance $1,006,665 Administration/Wellness/EAPCosts = 181,000 Fixed Costs: $1,187,665 LOSS FUND: Medical $7,212,522 Dental = 193,464 Vision = 92,460 Loss Fund Costs $7,498,446 GRAND TOTAL - COSTS $8,686,111 REVENUE: Medical $8,373,187 DentalNision 312,924 TOTAL REVENUE $8,686,111 BOARD ACTION:The Board approved the Great West Healthcare universal healthcare option,and the comprehensive wellness program. A Wellness Coordinator has been added to the Health Department's budget to coordinate the new wellness program. 436 INSURANCE FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL TAXES 6300 93300 4112 CURRENT PROPERTY TAXES 1,250,000 1,500,000 1,500,000 1,500,000 CHARGE FOR SERVICES 6300 93200 4410 CHARGE FOR SERVICES 250,000 250,000 250,000 250,000 MISCELLANEOUS 6300 93300 4610 EARNINGS ON INVESTMENTS 30,000 30,000 30,000 30,000 6300 93300 4820 COMPENSATION FOR LOSSES 50,000 40,000 40,000 40,000 TOTAL MISCELLANEOUS 80,000 70,000 70,000 70,000 TOTAL INSURANCE FUND 1.580.000 1 820.000 1 820.000 1 820.000 437 INSURANCE FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 6300 93200 WORKERS COMPENSATION 1,112,300 1,122,300 1,122,300 1,122,300 6300 93300 LIABILITY 467,700 517,700 517,700 517,700 TOTAL INSURANCE FUND 1,580,000 1,640,000 1,640,000 1,640,000 438 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: IS - INSURANCE BUDGET UNIT TITLE AND NUMBER: Insurance Fund -- 6300-93200/93300 DEPARTMENT DESCRIPTION: Central fund to provide county-wide insurance coverage. Administered by Finance and Administration unit in the General Fund. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 1,695 500 500 500 Purchased Services 17,242 31,700 31,700 31,700 Fixed Charges 1,065,052 1,547,800 1,607,800 1,607,800 Capital 0 0 0 0 Gross County Cost $ 1,083,989 $ 1,580,000 $ 1,640,000 $ 1,640,000 Revenue/Fund Bal. 85,804 330,000 140,000 140,000 Net County Cost $ 998,185 $ 1,250,000 $ 1,500,000 $ 1,500,000 Budget Positions - - - - - - - - SUMMARY OF CHANGES: The budget is structured with Weld County remaining a member of CAPP, but using the self-insured option under the insurance pool for a fixed cost of$332,200. Effective January 1, 1992,Weld County became self-insured for workers compensation. Workers Compensation includes excess insurance and bonds costing$230,000,claims administration costs of $25,000, and a loss fund of $867,300. A loss fund for all other coverages is budgeted at $185,000. Unemployment insurance is being charged directly to departments. The program is supported by property tax($1,500,000), charges for service($250,000), interest ($30,000),and compensation for losses($40,000). No fund balance reserves are anticipated to be needed to support the loss fund in 2008. OBJECTIVES: Provide county-wide insurance coverage in most cost effective manner possible. 439 INSURANCE FUND (CONTINUED) 6300-93300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of training sessions 36 36 36 Number of workers compensation claims 110 110 110 Dollar amount of prop/casualty claims paid $140,081 $185,000 $185,000 Efficiency Measures FTE'S per 10,000/capita 0.045 0.044 0.043 Per capita cost(county support) $4.54 $5.51 $6.42 Cost per claim processed $181.82 $227.27 $220.00 Effectiveness Measures (desired results) Number of employees trained 525 525 550 Average loss per workers comp claim $4,582 $7,884 $7,885 Percent increase/decrease in number of claims -4% 3% 0% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval of the insurance program as outlined above in the summary of changes. In accordance with Section 8-44-204, C.R.S., it is recommended that a mill levy be used to fund the insurance program for local county activities and a charge back mechanism be used only for programs funded by state and federal funding sources. Weld County,through CAPP,has reduced limits of coverage and placed reliance on sovereign immunity to stay within the budgeted amount. The legislative changes in 1986 strengthened the county's position in the use of sovereign immunity limits in Colorado cases. In addition, the county can levy up to 10 mills per year to discharge any judgment against it. Continuation of the self-insured program for workers compensation is recommended,which should result in cost savings, plus no shared risks with other counties. Unemployment costs are recommended to be charged directly to departments for revenue raising strategies and departmental accountability for costs. BOARD ACTION: Approved as recommended. 440 PHONE SERVICES FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL CHARGE FOR SERVICES 6400 17400 4410 CHARGE FOR SERVICES 956,579 1,079,414 1,079,414 1,079,414 TOTAL PHONE SERVICES FUND 956,579 1,079,414 1,079,414 1,079,414 441 PHONE SERVICES FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 6400 17400 PHONE SERVICES 1,206,579 1,579,414 1,579,414 1,579,414 TOTAL PHONE SERVICES FUND 1,206,579 1,579,414 1,579,414 1,579,414 442 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: GENERAL SERVICES AGENCY BUDGET UNIT TITLE AND NUMBER: PBX Phone Services -- 6400-17400 DEPARTMENT DESCRIPTION: Provide phone services to Weld County and the Court system. ACTUAL BUDGETED REQUESTED FINAL RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 130,219 $ 133,990 $ 156,854 $ 156,854 Supplies 50,111 14,500 14,500 14,500 Purchased Services 655,968 652,560 701,057 701,057 Fixed Charges 309,328 155,529 207,003 207,003 Capital 108,650 250,000 500,000 500,000 Gross County Cost $ 1,254,276 $ 1,206,579 $ 1,579,414 $ 1,579,414 Revenue 1,054,768 956,579 1,079,414 1,079,414 Net County Cost $ 199,508 $ 250,000 $ 500,000 $ 500,000 Budget Positions 2 2 2 2 SUMMARY OF CHANGES: Salary budget includes cost-of-living adjustments, plus the upgrade of a position due to salary survey data. Phone lines and maintenance costs are up $48,497 with growth and inflation. Depreciation is up$41,150 in anticipation of the capital outlay for new phone systems upgrades in 2008. Overhead is up$9,324. Capital is set at$500,000 in order to replace the Centennial phone system, upgrade Southwest Weld Administration, upgrade Social Services system network, and install a new voicemail system. The systems recommended for improvements all have dated technology and are 15+ year old in some cases. Capital reserves from depreciation are available to pay for the capital items. Revenue is up$122,835. Recommend approval. OBJECTIVES: To operate and maintain all county phone systems, including research for replacement, improved productivity, and other service requests. 443 PBX PHONE SERVICES (CONTINUED) 6400-17400 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Incoming calls 5,750,000 5,800,000 6,100,000 Efficiency Measures FTE's per 10,000/capita 0.091 0.088 0.086 Per capita cost (county support) $5.70 $4.22 $6.77 Annual cost per call $0.18 $0.17 $0.18 Effectiveness Measures (desired results) Process requests for service within 7 days 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Capital upgrades are needed due to some equipment not being able to be covered by maintenance agreements because of its age. Plus, the upgrade will take advantage of the new phone technologies. BOARD ACTION: The Board approved the proposed capital upgrades. The two positions in the department were upgraded 10%based upon salary survey data. All other items were approved as recommended. 444 FINANCE CORPORATION FUND SUMMARY OF REVENUES 2008 2007 2008 2008 2008 FUND ORG ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL MISCELLANEOUS (o SOD 17700 4624 RENTS FROM BUILDINGS 741,293 - - TOTAL FINANCE CORPORATION FUND 741,293 445 FINANCE CORPORATION FUND SUMMARY OF EXPENDITURES 2007 2007 2008 2008 2008 FUND ORG EXPENDITURE FUNCITON BUDGET REQUEST RECOMMEND FINAL 6500 17700 FINANCE CORPORATION 741,293 - - - TOTAL FINANCE CORPORATION FUND 741,293 - - - 446 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: WELD COUNTY FINANCE AUTHORITY BUDGET UNIT TITLE AND NUMBER: Weld County Finance Authority -- 6500-17700 DEPARTMENT DESCRIPTION: Provides funds to cover the lease/purchase of county buildings. 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 563,185 741,293 0 0 Capital 0 0 0 0 Gross County Cost $ 563,185 $ 741,293 $ 0 $ 0 Revenue 743,866 741,293 0 0 Net County Cost $ -180,681 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Budget reflects the county's debt service on any long-term debt and/or any lease purchase debt in any given year. With the payoff of the correctional facilities' Certificates of Participation (COP) as of August 1, 2007, Weld County has no long-term debt or long-term lease obligations. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: Approved as recommended. 447 Otct . Wilk COLORADO 448 GLOSSA Y GLOSSARY ACCOUNTING PROCEDURES All processes which discover, record,classify,and summarize financial information to produce financial reports and to provide internal control. ACCRUAL BASIS The basis of accounting under which transactions are recognized when they occur,regardless of the timing of related cash flows. ACCRUED EXPENSES Expenses incurred but not due until a later date. ACTIVITY A specific and distinguishable line of work performed by one or more organizational components of a government for the purpose of accomplishing a function for which the government is responsible. For example, "food inspection" is an activity performed in the discharge of the "health" function. ACTIVITY CLASSIFICATION Expenditure classification according to the specific lines of work performed by organization units. For example, "sewage treatment and disposal", "garbage collection", "garbage disposal", and "street cleaning" are activities performed in carrying out the function of"sanitation". The segregation of the expenditures made for each of these activities constitutes an activity classification. ALLOCATE To divide a lump-sum appropriation into parts which are designated for expenditure by specific organizational units and/or for specific purposes, activities, or objects. ALLOCATED COSTS Indirect costs distributed to programs or departments via a cost allocation plan. ALLOCATION A part of a lump-sum appropriation which is designated for expenditure by specific organizational units and/or for special purposes, activities, or objects. ALLOT To divide an appropriation into amounts which may be encumbered or expended during an allotment period. ALLOTMENT A part of an appropriation which may be encumbered or expended during an allotment period. ALLOTMENT PERIOD A period of time less than one fiscal year in length during which an allotment is effective. Bi-monthly and quarterly allotment periods are most common. ANNUAL BUDGET A budget applicable to a single fiscal year. 449 APPROPRIATION A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. APPROPRIATION BILL, ORDINANCE, RESOLUTION, or ORDER A bill, ordinance, resolution, or order by means of which appropriations are given legal effect. It is the method by which the expenditure side of the annual operating budget is enacted into law by the legislative body. In many governmental jurisdictions, appropriations cannot be enacted into law by resolution but only by a bill, ordinance, or order. APPROPRIATION EXPENDITURE An expenditure chargeable to an appropriation. Since virtually all expenditures of governments are chargeable to appropriations, the term expenditures by itself is widely and properly used. ASSESSED VALUATION A valuation set upon real estate or other property by a government as a basis for levying taxes. AUTHORITY A government or public agency created to perform a single function ora restricted group of related activities. Usually such units are financed from service charges, fees, and tolls, but in some instances they also have taxing powers. An authority may be completely independent of other governments or partially dependent upon other governments for its creation,its financing, or the exercise of certain powers. AUTHORIZED POSITION A position (job) authorized by the Board of County Commissioners as part of the annual adopted budget. BOND An interest bearing promise to pay with a specific maturity. BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether it has been approved by the appropriating body. 450 BUDGET DOCUMENT The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. The budget document usually consists of three parts. The first part contains a message from the budget-making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the information as to past years'actual revenues,expenditures,and other data used in making the estimates. The third part is composed of drafts of the appropriation,revenue,and borrowing measures necessary to put the budget into effect. BUDGET MESSAGE A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. BUDGETARY ACCOUNTS Accounts used to enter the formally adopted annual operating budget into the general ledger as part of the management control technique of formal budgetary integration. BUDGETARY COMPARISONS Governmental GAAP financial reports must include comparisons of approved budgeted amounts with actual results of operations. Such reports should be subjected to an independent audit, so that all parties involved in the annual operating budget/legal appropriation process are provided with assurances that government monies are spent in accordance with the mutually agreed-upon budgetary plan. BUDGETARY CONTROL The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. BUDGETARY EXPENDITURES Decreases in net current assets. In contrast to conventional expenditures, budgetary expenditures are limited in amount to exclude amounts represented by noncurrent liabilities. Due to their spending measurement focus, governmental fund types are concerned with the measurement of budgetary expenditures. BUDGETED FUNDS Funds that are planned for certain uses but have not been formally or legally appropriated by the legislative body. The budget document that is submitted for Board approval is composed of budgeted funds. CALLABLE BONDS Bonds which are redeemable by the issuer prior to the maturity date at a specified price at or above par. 451 CAPITAL BUDGET A plan of proposed capital outlays and the means of financing them. CAPITAL OUTLAY Expenditures for equipment,vehicles,or machinery that results in the acquisition or addition to fixed assets. CAPITAL PROGRAM A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long- term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL PROJECTS FUND A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities(other than those financed by proprietary funds, Special Assessment Funds, and Trust Funds). CAPITAL RESOURCES Resources of a fixed or permanent character,such as land and buildings, which cannot ordinarily be used to meet current expenditures. CERTIFICATES OF PARTICIPATION(COP) Form of financial instrument similar to a bond to facilitate lease/ purchase agreements. Not a debt of the County. CONSERVATION TRUST State of Colorado lottery funds remitted to the County for parks and recreation use. CONTINGENCY ACCOUNT A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise included in the budget. CONTINUING APPROPRIATION An appropriation which, once established, is automatically renewed without further legislative action, period after period, until altered or revoked. The term should not be confused with INDETERMINATE APPROPRIATION. COPS UHS Federal community oriented policing grant. COST ALLOCATION PLAN Identification,accumulation and distribution of costs relative to the provision of those services, along with the methods used. C. R. S. Colorado Revised Statutes DA District Attorney DEFAULT Failure to pay principal or interest when due. Defaults can also occur for failure to meet nonpayment obligations, such as reporting requirements,or when a material problem occurs for the issuer, such as a bankruptcy. 452 DEFICIT (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. DEPRECIATION (1) Expiration in the service life of fixed assets, other than wasting assets attributable to wear and tear, deterioration, action of the physical elements,inadequacy,and obsolescence. (2)The portion of the cost of a fixed asset other than a wasting asset which is charged as an expense during a particular period. In accounting for depreciation,the cost of a fixed asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process,the entire cost of the asset is ultimately charged off as an expense. DIRECT COSTS Costs that have a clearly identifiable beneficial or causal relationship to the services performed. DURATION The weighted maturity of a fixed-income investment's cash flows, used in the estimation of the price sensitivity of fixed-income securities for a given change in interest rates. EDAP Economic Development Action Partnership. ENCUMBRANCES Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when an actual liability is set up. ENTERPRISE FUND A fund established to finance and account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges. The Paramedic Services operates as an Enterprise Fund. ESTIMATED REVENUE The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the amount approved by the Board. EXPENDITURES Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets,debt service,and capital outlays. The unmodified use of the term expenditures in this text is intended to mean budgetary expenditures. FISCAL PERIOD Any period at the end of which a government determines its financial position and the results of its operations. 453 FISCAL YEAR A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. FIXED ASSETS Assets of a long-term character which are intended to continue to be held or used,such as land, buildings, improvements other than buildings, machinery and equipment. FTE(FULL-TIME EQUIVALENT) Numeric equivalent of one person occupying one employment position for one year(equivalent of 2,080 hours or 52 forty-hour weeks). FUNCTION A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible. For example, public health is a function. FUNCTIONAL CLASSIFICATION Expenditure classification according to the principal purposes for which expenditures are made. Examples are public safety, public health, public welfare, etc. FUND A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources,together with all related liabilities and residual equities or balances,and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,restrictions,or limitations. FUND BALANCE Fund balance is the excess of assets over liabilities and is therefore also known as surplus funds. GAAP(GENERALLY ACCEPTED ACCOUNTING PRINCIPLES) Standards for financial accounting and reporting. GENERAL FUND The fund used to account for all financial resources except those required to be accounted for in another fund. GENERAL OBLIGATION BOND A municipal bond secured by the pledge of the issuer's full faith, credit and taxing power. GEOGRAPHICAL INFORMATION SYSTEM(GIS) A computerized data base of all land attributes within the County. The"base map"contains the least amount of common data which is supplemented by attribute overlays. 454 GRANT A contribution by a government or other organization to support a particular function. Grants may be classified as either categorical or block depending upon the amount of discretion allowed the grantee. HIGHWAY USER TAX(HUTF) Revenue that is derived from the state gasoline tax, and restricted for Road and Bridge activities. INDETERMINATE APPROPRIATION An appropriation which is not limited eitherto any definite period of time or to any definite amount. A distinction must be made between an indeterminate appropriation and a continuing appropriation. In the first place, whereas a continuing appropriation is indefinite only as to time, an indeterminate appropriation is indefinite as to both time and amount. In the second place, even indeterminate appropriations which are indefinite only as to time are to be distinguished from continuing appropriations in that such indeterminate appropriations may eventually lapse. For example,an appropriation to construct a building may be made to continue in effect until the building is constructed. Once the building is completed, however, the unexpended balance of the appropriation lapses. Acontinuing appropriation, on the other hand, may continue forever; it can only be abolished by specific action of the legislative body. INDIRECT COSTS Costs associated with, but not directly attributable to, the providing of a product or service. These costs are usually incurred by other departments in the support of operating departments. INTERFUND TRANSFER Amounts transferred from one fund to another. INTERGOVERNMENTAL REVENUE Revenue received from another government for a specified purpose. In Weld County,these are funds from municipalities, the State of Colorado, and the Federal Government. INTERNAL SERVICE FUND Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis, for example, the Printing and Supply Fund and the Computer Services Fund. LINE-ITEM BUDGET A budget that lists each expenditure category(salary, materials, telephone service,travel,etc.)separately,along with the dollar amount budgeted for each specified category. MANDATE Any responsibility, action or procedure that is imposed by one sphere of government on another through constitutional, legislative,administrative,executive,orjudicial action as a direct order or that is required as a condition of aid. 455 MATURITY The date when the principal amount of a security is payable. MILL LEVY(TAXRATE) Rate applied to assessed valuation to determine property taxes. A mill is 1/10th of a penny, or$1.00 of tax for each $1,000 of assessed valuation. MODIFIED ACCRUAL BASIS The accrual basis of accounting adapted to the governmental fund type Spending Measurement Focus. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period". Expenditures are recognized when the related fund liability is incurred except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased orwhen used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation,sick pay,and other employee benefit amounts which need not be recognized in the current period,but for which larger-than-normal accumulations must be disclosed in the notes to the financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued,if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. NET BUDGET The net budget eliminates double-counting in the budget, such as fund transfers, and thus represents the true level of programmed spending in the budget. NON-DEPARTMENTAL A category established to account for expenses not associated with any specific department, but all departments or many, within a fund. OBJECT As used in expenditure classification, this term applies to the article purchased or the service obtained(as distinguished from the results obtained from expenditures). Examples are personal services, contractual services, materials, and supplies. 456 OPERATING BUDGET Plans of current expenditures and the proposed means of financing them. The annual operating budget(or,in the case of some state governments,the biennial operating budget)is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. OPERATING EXPENSES Proprietary fund expenses which are directly related to the fund's primary service activities. OPERATING GRANTS Grants which are restricted by the grantor to operating purposes or which may be used for either capital or operating purposes at the discretion of the grantee. OPERATING INCOME The excess of proprietary fund operating revenues over operating expenses. OPERATING TRANSFER Routine and/or recurring transfers of assets between funds. ORGANIZATIONAL UNIT A responsibility center within a government. ORGANIZATION UNIT CLASSIFICATION Expenditure classification according to responsibility centers within a government's organization structure. Classification of expenditures by organization unit is essential to fixing stewardship responsibilityforindividual government resources. OVERHEAD Those elements of cost necessary in the production of an article or the performance of a service which are of such a nature that the amount applicable to the product or service cannot be determined accurately or readily. Usually they relate to those objects of expenditure which do not become an integral part of the finished product or service such as rent, heat, light, supplies, management, supervision, etc. PROGRAM An organized set of related work activities which are directed toward a common purpose or goal and represent a well defined expenditure of county resources. PROGRAM BUDGET A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class. A program budget is a transitional type of budget between the traditional character and object class budget,on the one hand, and the performance budget, on the other. 457 PROPRIETARY FUND A fund used to account for business-type activities in government. The activities are usually financed with user fees that are directly related to the services received. There are two types of proprietary funds - enterprise and internal service funds. RATINGS Designations used by credit rating agencies to give relative indications of credit quality. RECIDIVISM A relapse into criminal habits after punishment. REGISTERED BOND A bond whose owner is registered with the issuer or its agent. Transfer of ownership can only be accomplished when the securities are properly endorsed by the registered owner. REIMBURSEMENTS (1) Repayments of amounts remitted on behalf of another party. (2) Interfund transactions which constitute reimbursements of a fund for expenditures or expenses initially made from it which are properly applicable to another fund --e.g., an expenditure properly chargeable to a Special Revenue Fund was initially made from the General Fund, which is subsequently reimbursed. They are recorded as expenditures or expenses (as appropriate)in the reimbursing fund and as reductions of the expenditure or expense in the fund that is reimbursed. RESERVE (1) An account used to earmark a portion of fund balance to indicate that it is not appropriate for expenditure. (2) An account used to earmark a portion of fund equity as legally segregated for a specific future use. RESIDUAL EQUITY TRANSFER Non-recurring or non-routine transfers of assets between funds. REVENUE (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers-in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds,capital contributions,and residual equity transfers. Under NCGA Statement 1,operating transfers-in are classified separately from revenues. REVENUE BOND A municipal bond payable from revenues derived from tolls, charges or rents paid by users of the facility constructed with the proceeds of the bond issue. 458 SOURCE OF REVENUE Revenues are classified according to their source or point of origin. SPECIAL REVENUE FUND A fund used to account for revenues legally earmarked for a particular purpose. SUBACTIVITY A specific line of work performed in carrying out a governmental activity. For example, "cleaning luminaries" and "replacing defective street lamps"would be subactivities under the activity of"street light maintenance". SUBFUNCTION A grouping of related activities within a particular governmental function. For example, "police"is a subfunction of the function "public safety". SURPLUS The use of the term "surplus" in governmental accounting is generally discouraged because it creates a potential for misleading inference. TABOR(TAXPAYERS BILL OF RIGHTS) An amendment to the Colorado Constitution approved by the voters in November 1992. The Taxpayers Bill of Rights has been incorporated in the State Constitution as Section 20 of Article X. The amendment limits growth in both state and local government revenue and expenditures, makes provision for annual elections,and requires voter approval for tax increases. TABOR RESERVE Term applied to a reserve which is required by the TABOR Amendment. Starting in 1995 this reserve is 3%of"Fiscal Year Spending"excluding bonded debt service. This reserve is for use in declared emergencies only. TANF Temporary Assistance to Needy Families. TAXES Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as,for example, sewer service charges. TAX LEVY The total amount to be raised by general property taxes. TAX RATE The amount of tax stated in terms of a unit of the tax base; for example, 25 mills per dollar of assessed valuation of taxable property. 459 TAX RATE LIMIT The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments,state and local, having jurisdiction in a given area. TAX ROLL The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. TRADITIONAL BUDGET A term sometimes applied to the budget of a government wherein expenditures are based entirely or primarily on objects of expenditure. UNC University of Northern Colorado UNINCORPORATED COUNTY Those portions of the county that are not part of a legal entity such as a city or some towns. WELL PROGRAM Wellness health program provided as a fringe benefit to employees. WORKLOAD MEASURES Specific quantitative and qualitative measures of work performed as an objective of the department. WORK PROGRAM A plan of work proposed to be done during a particular period by the administrative agency in carrying out its assigned activities. WORK UNIT A fixed quantity which will consistently measure work effort expended in the performance of an activity or the production of a commodity. YIELD The annual percentage rate of return earned on a security. Yield is a function of a security's purchase price and coupon interest rate. NOTE: Most of the above definitions were taken from Governmental Accounting, Auditing, and Financial Reporting, GFOA, Chicago, 1980, Appendix B. pp. 53-77. 460 SUPPLEMENTAL DATA rep Q COUNTY OF WELD STATE OF COLORADO Demographic and Economic Statistics Last Ten Years Total Personal Income Per Unemployment Year Population ($billion) Capita Income Rate 1997 154,930 3.12 20,038 3.80% 1998 166,547 3.52 21,144 3.90% 1999 174,342 3.89 22,301 3.70% 2000 180,936 4.22 23,016 2.70% 2001 193,929 4.36 22,469 4.00% 2002 202,329 5.02 24,571 6.10% 2003 207,120 5.14 24,279 6.70% 2004 217,652 5.38 25,274 5.40% 2005 221,957 5.79 25,968 5.00% 2006 229,377 5.84 25,495 3.80% Source: Upstate Colorado in cooperation with University of Northern Colorado and the State of Colorado demographer. 461 COUNTY OF WELD STATE OF COLORADO Operating Indicators by Function/Program Last Seven Years Fiscal Year 2000 2001 2002 2003 2004 2005 2006 Function/Program General government: Motor vehicle registration 478,727 294,019 305,879 433,188 439,146 462,877 466,777 Registered voters(1) 80,041 79,289 85,161 76,245 98,692 99,711 100,924 Number of votes cast(2) 65,317 22,422 56,730 32,476 89,099 46,327 68,871 Percent of registered voters voting 81.6% 28.3% 66.6% 42.6% 90.3% 46.5% 68.2% Public safety: Adult arrests 1,457 1,520 1,435 2,738 1,387 1,543 1,574 Juvenile arrests 250 220 337 491 218 206 215 Average secure jail population 303 298 330 371 402 455 579 E911 calls 55,807 52,000 84,420 72,396 75,276 79,425 92,045 Building Permits 2,190 2,180 2,082 1,941 2,012 2,082 1,972 Valuation(thousands) $143,856 $148,426 $125,336 $201,442 $132,178 $104,225 $399,473 Public works: Miles of road graveled 427 440 440 440 401 401 160 Snow removal lane miles 1370 1390 1390 1,406 33,710 78,435 125,225 Grading lane miles 123,718 131,171 131,171 126,000 175,910 165,681 164,906 Miles of Upgrade-Aggregate Surfaced Roads 26 5 5 8 10 0 10 Culverts(new and repaired)15"and larger 204 240 240 240 217 217 242 Tons of asphalt laid 102,221 80,055 80,055 101,243 95,634 95,634 70,421 Tons of gravel crushed 490,000 500,000 500,000 510,000 487,477 487,477 408,409 Health and welfare: Social Services Caseload 9,900 9,900 9,900 9,900 12,000 14,000 14,500 Patient contacts 17,271 16,207 16,207 14,601 15,000 11,000 30,440 Immunizations 15,979 17,730 5,848 4,600 7,500 6,900 6,360 Culture and recreation: Visitors-Missile Park 700 700 695 558 575 575 586 County Fair Exhibitors -- 5,000 2,370 2,410 2,410 2,220 2,422 Economic assistance: Headstart clients 524 537 577 641 622 562 562 Migrant Headstart clients 250 99 200 146 175 266 266 Business-type activities: Paramedic Services Patients transported 6,973 6,687 7,027 7,060 7,331 7,284 8,375 Source:Various Weld County Department records. 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W 0) 0 r N Cl a W co • m m m 0 0 0 0 0 0 0 8 : J r r r N N N N N N N V) Z 463 COUNTY OF WELD STATE OF COLORADO Property Tax Rates Direct and Overlapping Governments Last Ten Years Overlapping Rates Levy Direct City of School Aims Weld Year County Greeley District 6 College Library 1997 22.040 11.274 53.725 6.250 1.500 1998 22.040 11.274 49.617 6.320 1.409 1999 22.040 11.274 49.099 6.250 1.449 2000 22.038 10.635 47.315 6.343 3.249 2001 22.038 11.274 46.974 6.351 3.249 2002 20.559 11.274 50.320 6.620 3.249 2003 20.056 11.274 47.981 6.316 3.249 2004 21.474 11.274 46.453 6.322 3.249 2005 19.957 11.274 44.711 6.328 3.249 2006 17.900 11.274 41.129 6.357 3.281 The basis for the property tax rates is per$1,000 assessed valuation. Source: Office of the Weld County Assessor. 464 COUNTY OF WELD STATE OF COLORADO Property Tax Levies and Collections Last Ten Years Collected within the Taxes Levied Ficsal Year of the Levy Collections Total Collections to Date Levy Collect for the Tax Percent in Subsequent Tax Percent Year Year Fiscal Year(1) Amount(2) of Levy Years(3) Amount(3) of Levy 1996 1997 29,246,805 28,843,296 98.620% 684 28,843,980 98.623% 1997 1998 32,543,342 32,222,578 99.014% 144 32,222,722 99.015% 1998 1999 34,162,938 34,094,225 99.799% 16,002 34,110,227 99.846% 1999 2000 35,976,391 35,788,843 99.479% 92,119 35,880,962 99.735% 2000 2001 38,774,962 38,275,747 98.713% 53,691 38,329,438 98.851% 2001 2002 45,619,589 45,566,346 99.883% 53,243 45,619,589 100.000% 2002 2003 48,640,425 48,410,396 99.527% 98,911 48,509,307 99.730% 2003 2004 53,350,030 53,094,454 99.521% (213,680) 52,880,774 99.120% 2004 2005 59,680,948 59,395,927 99.522% (76,449) 59,319,478 99.394% 2005 2006 64,636,463 64,580,198 99.913% - 64,580,198 99.913% Source: 1)Final Budget 2)YTD Treasurer's Tax Distribution 3)YTD Treasurer's Tax Distribution 2001 forward. Negative values reflect subsequent rebates and adjustments. 465 COUNTY OF WELD STATE OF COLORADO Principal Property Taxpayers 2006 1997 Percent Percent Of Total County Of Total County Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Value Rank Value Value Rank Value Kerr-McGee Rocky Mountain Corporation $ 563,270,950 1 13.40% Noble Energy $ 545,469,930 2 12.98% Encana Oil&Gas(USA)Inc 168,944,360 3 4.02% Petroleum Development Corp 105,223,960 4 2.50% Public Service Company of Colorado(Xcel) 96,337,200 5 2.29% $ 47,437,800 4 3.21% Rocky Mountain Enery Center 84,814,300 6 2.02% Petro-Canada Resources(USA)Inc 74,504,610 7 1.77% Merit Energy 66,341,460 8 1.58% Duke Energy Field Services Inc 42,713,610 9 1.02% Eastman Kodak Company 40,964,880 10 0.97% 71,292,840 3 4.82% Patina Oil&Gas Corporation 97,802,800 1 6.61% HS Resources Inc 78,874,720 2 5.33% Amoco Production Company 35,867,890 5 2.42% Thermo Cogeneration Partnership 33,657,400 6 2.27% Duke Energy Field Services Inc 18,203,020 7 1.23% US West Communications Incorporated 17,357,600 8 1.17% Prima Oil&Gas Company 13,056,330 9 0.88% North American Resources Company 10,346,500 10 0.70% $ 1,788,585,260 42.55% $ 423,896,900 28.64% Source: Weld County Assessor 466 COUNTY OF WELD STATE OF COLORADO Principal Employers Current Year and Ten Years Ago 2006 1996 Percent Percent Of Total County Of Total County Employees Rank Employment Employees Rank Employment Northern Colorado Medical Center 2700 1 2.63% 1357 5 1.69% Swift&Company 2300 2 2.24% 4331 1 5.39% State of Colorado(includes UNC) 2066 3 2.01% 1957 3 2.44% School District 6 2052 4 2.00% 1675 4 2.09% Eastman Kodak Company 1650 5 1.61% 2443 2 3.04% State Farm Insurance Companies 1445 6 1.41% 764 10 0.95% Weld County Government 1400 7 1.36% 1000 8 1.25% City of Greeley 942 8 0.92% 844 9 1.05% Startek USA 906 9 0.88% Wal-mart Super Center 856 10 0.83% Aims Community College 1167 7 1.45% Hewlett Packard 1220 6 1.52% Total Principal Employers 16,317 15.89% 16,758 20.87% Other Employers 86,395 84.11% 63,542 79.13% Total County Employment 102,712 100.00% 80,300 100.00% Source: Upstate Colorado Total Employment from Colorado Department of Labor 467 Consumer Price Index All Urban Consumers - (CPI-U) Percent Change 16% . } i = U.S. —Denver 14% ' __ --Los Angeles —Chicago —New York 12% 4-- -' i 10% 6% 11,ir iee 4% • - O° ) ��,Ks 3 Zx" 2 :.1 `hr • as 4 &,4 ¢ 12 F: , F.' i �' 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07.08- * Projections from Colorado Legislative Council 2006—U.S. = 3.2% Denver= 3.6% *2007—U.S. = 2.8% Denver= 3.2% *2008—U.S. = 2.8% Denver= 2.8% (http://www.state.co.us/gov_dir/govnr_dir/ospb/economics/cep/2007/cep2007-06.pdf) 468 Industry Breakdown 2008 "Average" Employee Salary Projections Hourly Clerical/ Average Production/ Technical Salaried Executive/ Projected Industry Maintenance Non-Exempt Exempt Officer Increase Government 3.9% 4.0% 4.0% 4.1% 4.0% Manufacturing 3.4% 3.4% 3.5% 3.5% 3.5% Non-Profit 3.3% 3.5% 3.5% 3.6% 3.5% Software/Hardware 4.4% 4.0% 3.9% 3.5% 3.9% Construction 3.0% 3.2% 3.5% 2.8% 3.1 % Oil & Gas 5.5% 5.5% 7.2% 8.5% 6.7% Mining 3.0% 4.5% 4.8% 7.3% 5.3% Finance/Real Estate 3.7% 3.8% 4.1 % 4.1% 3.9% Health Care 3.3% 3.5% 3.3% 3.9% 3.5% Retail/Wholesale 3.7% 3.6% 3.6% 3.3% 3.5% Service 3.7% 3.9% 4.1% 3.9% 3.9% Insurance 3.6% 3.6% 3.7% 3.5% 3.6% Utilities/Trans./Comm. 4.1 % 4.2% 4.2% 4.8% 4.3% ALL ORGANIZATIONS 3.6% 3.7% 3.8% 3.8% 3.7% MODE * 3.0% 4.0% 4.0% 4.0% 4.0%** * Most commonly occurring percent in the sample - **23% of respondents. (22% of respondents reported a 3.0% projection; 16% reported a 3.5% projection; 9% reported a 5.0% projection; 4% reported a 0%projection.) 2008 Average Projected Increase 7.0% 5.0% 40% "` as r . 2.0% ,i a P lar F4 j IN %� r 1 1.0% 1' ac # r y t< 0.0% i .0 f ff ''' Oyy c0 xc., to ate CZ. `oe ce `c0 ok- eye yse `oc le>O` J` o4e x\y P01 \cy J,<y .+oc 0,�a� see' cs4 C> k��y`0 yc ei\ 4y Q Go G yo e Dlndustry Type —All Organizations 3.7% 469 2008 Pay Increase Projections Published September 2007 2008 "Average" Employee Salary Projections Geographic Hourly Clerical/ Average Production/ Technical Salaried Executive/ Projected Location Maintenance Non-Exempt Exempt Officer Increase Metro Denver 3.6% 3.7% 3.8% 3.8% 3.7% Boulder/Longmont 3.7% 3.8% 3.8% 3.9% 3.8% All Metro Denver 3.6% 3.7% 3.8% 3.8% 3.7% Northern Colorado 3.5% 3.6% 3.8% 3.8% 3.7% Colorado Springs 3.2% 3.4% 3.4% 3.7% 3.4% Pueblo 3.4% 3.2% 3.6% 3.7% 3.5% Colo. Western Slope 4.2% 4.2% 4.2% 4.3% 4.2% Resort Areas 4.4% 4.4% 4.5% 4.4% 4.4% Wyoming 2.8% 3.1% 3.5% 2.3% 3.0% ALL ORGANIZATIONS 3.6% 3.7% 3.8% 3.8% 3.7% MODE * 3.0% 4.0% 4.0% 4.0% 4.0%** * Most commonly occurring percent in the sample - **23% of respondents. (22% of respondents reported a 3.0% projection; 16% reported a 3.5% projection; 9% reported a 5.0% projection; 4% reported a 0% projection.) 470 S 'T a , sS , , 4 rz rwit. J S, d 4 S l ✓ ne1vJA e ha x Weld County, Colorado UPSTATECOLORADO Updated 2007 ECONOMY 2006 Rate of Inflation(Based on CPI) Weld County Personal Income(S billions) ACCRA Cost of Living 3rd Quarter 2006 Metro Area 100%Composite Index Denver/Boulder/Greeley +3.75% 2000 2004 2005 2006 est.United States +3.23% $4.59 $5.38 $5.65 $5.84 Flagstaff,AZ 115.9 Chicago, IL 111.5 Bakersfield, CA 108.4 Reno, NV 106.5 Denver,CO 102.5 Per Capita Income(2006 est.) Weld County Average Wage-All Industries Fort Collins, CO 102.2 Weld County Colorado U.S.Average (2006 est.) Olympia,WA 101.9 $25,495 $37,459 $36,764 $34,320 Albuquerque, NM 99.6 Cheyenne,WY 99.0 GREELEY,CO 95.3 POPULATION Population Characteristics Weld County Population Weld Co. Greeley 1990 2000 July 2005 1990 131,821 60,4547990 2000 July 2005 Census Census Estimate Census Census Estimate 2000 180,926 76,930 2003 Estimate 209,909 84,519 Weld County 131,821 180,936 229,377 Lochbuie 1,168 2,049 3,331 2011 Projection 268,025 94,176 Ault 1,107 1,432 1,357 Longmont(MCP) - 24 32 Berthoud(MCP) - 16 38 Mead 456 2,017 2,772 RACE/ETHNICITY Brighton(MOP) 17 154 212 Milliken 1,605 2,888 4,229 One race Broomfield(MCP) 4 10 n/a New Raymer 98 91 97 White 80.94% 78.89% Dacono 2,228 3,015 3,436 Northglenn(MCP) - 12 12 Black/African American .64% 1.03% Eaton 1,959 2,690 3,283 Nunn 324 471 567 Amer.Indian/Alaskan Native .96% .85% Erie(MCP) 1,244 2,009 3,800 Pierce 823 884 834 Asian .97% 1.04% Evans 5,876 9,514 15,273 Platteville 1,515 2,370 2,577 Native Hawaiian/Pacific Isl. .12% .20% Firestone 1,358 1,908 3,910 Severance 106 597 1,000 y Some other race alone 13.75% 14.72% Fort Lupton 5,159 6,787 6,392 Windsor(MCP) 5,062 9,612 11,683 Two or more races 2.63% 2.90% Frederick 988 2,467 4,762 Unincorporated 33,002 41,832 43,002 Hispanic or Latino 27.99% 31.88% Garden City 199 357 454 Non Hispanic or Latino 72.01% 68.12% Gilcrest 1,084 1,162 1,065 MCP=Mule County Place AGE DISTRIBUTION Greeley 60,454 76,930 86,487 Under 18 27.19% 24.78% Grover 135 153 149 18-44 43.58% 47.52% Hudson 918 1,565 1,848 Greater Greeley' 45-64 20.92% 18.71% Johnstown(MCP) 1,579 3,827 6,125 2005 Population Estimate Over 64 8.30% 8.98% Keenesburg 570 855 965 103,958 , MEDIAN AGE 31.21 29.88 Kersey 980 1,389 1257 HOUSING UNITS 80,773 31,968 'Includes Evans,Garden City.Greeley&La Salle La Salle 1,803 1,849 1,744 AVG.HOUSEHOLD SIZE 2.82 2.65 ,. EMPLOYMENT AND WAGES* Employment Average Annual Wages Weld County by Sector 2005 2006 %Change 2005 2006 %Chanc@ Labor Force/ All Industries 76,979 80,555 +4.65% $33,124 $33,748 +1.88% Private 64,490 67,642 +4.89% $33,384 $34,216 +2.49% Employment Agriculture,Forestry,Fishing and Hunting 3,915 3,741 -4.44% $24,752 $26,988 +9.03% Mining 1,719 2,187 +27.23% $57,720 $52,832 -8.47% 2005 2006 Utilities 230 237 +3.04% $62,400 $63,700 +2.08% Construction 7,917 8,002 +1.07% $36,400 $38,012 +4.43% Weld County Manufacturing 9,674 10,018 +3.56% $42,796 $44,720 +4.50% Labor Force 109,916 114,849 Wholesale Trade 3,320 3,597 +8.34% $46,748 $49,608 +6.12% Employed 104,342 110,434 Retail Trade 8,248 8,138 -1.33% $23,920 $24,388 +1.96% Unemployed 5,574 4,415 Transportation and Warehousing 1,480 1,681 +13.58% $39,156 $37,076 -5.31% Unemployment Rate 5.1% 3.8% Information 1,124 1,131 +0.62% $37,804 $40,768 +7.84% Finance and Insurance 3,561 3,809 +6.96% $43.004 $40,040 -6.89% Real Estate and Rental and Leasing 1,007 1,043 +3.57% $26,728 $29,952 +12.06% Latimer County Professional and Technical Services 1,970 2,118 +7.51% $40,404 $45,916 +13.64% Labor Force 162,927 170,299 Management of Companies and Enterprises 820 992 +20.98% $106,080 $72,384 -31.76% Employed 155,416 164,409 Administrative and Waste Services 4,003 4,486 12.07% $21,944 $22,464 +2.37% Unemployed 7,511 5,890 Educational Services 288 271 -5.90% $20,020 $21,112 +5.45% Unemployment Rate 4.6% 3.5% Health Care and Social Assistance 6,941 7,218 +3.99% $34,060 $35,828 +5.19% Ms,Entertainment,and Recreation 854 839 -1.76% $13,676 $12,948 -5.32% Accommodation and Food Services 5,685 6,162 +8.39% $10,556 $11,024 +4.43% Other Services 1,734 1,787 +3.06% $21,788 $23,504 +7.88% Government 12,489 13,093 +4.84% $31,876 $31,460 -1.31% 'Based on 2nd Quarter Data MAJOR EMPLOYERS Firm/Agency Jobs Location Other Major Primary Sector Employers: swift&Company 2,300 Weld County Agland,Inc. Golden Aluminum,Inc. PCC Adv.Forming North Colorado Medical Center 2,300 Greeley All American Homes Hall-Irwin Corporation Technology Weld School District 6 2,052 Greeley/Evans Asurion Harsh International,Inc. Roche Constructors State a Colorado ololados UNC) 2,022 Weld County BMC West Hensel-Phelps Construction RR Donnelley Norwest SEastman Kodak,Insurance Companies opaniesn 1,700 GWreeley Weld Farm Insurance Companies 1,447 Weld dl County Boulder Company, Kodak Poly Polychrome Graphics Semperian Weld County 1,417 Burris Company,Inc. Kodak Polychrome Graphics Star Precision,Inc. Startek,Inc. 987 Greeley Color Star Growers Leed Fabrication Services Sunblest Farms City of Greeley 942 Greeley Colorado Railcar Mfg. Martin Produce Company TSN,Inc. Aims Community College 680 Greeley/Ft.Lupton Delphi Medical Systems Meadow Gold Dairy Tagawa Greenhouses,Inc. U.S.Government(including civilian, 601 Weld Countyc Flatiron Constructors Metal Container Corporation United Agri Products McLane postal)Western 518 Longmont Gerards Bakery LLC O-I Universal Forest Products Milano Brothers Farms 471 UTILITIES TRANSPORTATION Electricity Xcel Energy United Power,Inc. Distance From Greeley To Selected Cities For rate information call: For rate information call: City Miles 2005 Population Est. (800)481-4700 (800)468-8809 Loveland 19 57,485 Serving Greeley and parts of Serving parts of Southern Fort Collins 29 126,903 Weld County. Weld County. Estes Park 45 5,707 Poudre Valley REA Boulder 50 97,467 For rate information call: Denver 50 568,913 (800)432-1012 Cheyenne,WY 50 55,362 Serving parts of Western and Northern Weld County. Gas Atmos Energy Xcel Energy For rate information call: For rate information call: Seattle Minneapolis (888)442-1313 (800)481-4700 p Water/Sewer i Several area water systems serve Northern Colorado.Considerable c ;' .d!� New foresight by leaders in the county in purchasing water has ensured an at "' s_ York York adequate water supply not only during drought,but to accommodate 4-1111.1 .0� �:�® City considerable population and industrial growth.Sewer services are r , municipally provided in most areas of the county. .r .�tl0y � �� e— ; t4 Atlanta TAXES Angeles :,' � � Orlando r -� Phoenix „'' -- Miami Retail Sales Tax Albuquerque Houston ` State of Colorado(excluding food) 2.9% Weld County None City of Greeley(including food) 3.46% Local Municipalities-varies 2%-4% State Corporate&Personal Income Tax 4.63%of Federal Taxable Income Inventories,Goods in Transit and Intangibles are not taxed in Colorado and there is no Franchise Tax. Air Freight Freight Ground Property Taxes Travel By By Miles Industrial/commercial property(buildings,land and equipment)is assessed at City/State Time Rail Truck (From 29%of market value(based on a variety of factors).The state does not levy a (From Denver) (Hours) (Days) (Days) Denver) property tax;however,counties throughout the state do.In Weld County there are 150 tax districts that overlap in a way that creates over 1,522 different tax areas and therefore mill levies which range from approximately 60.000 mills Albuquerque 1 2 2 437 to 148.000 mills.The mill levy represents the dollars levied for each$1,000 of Atlanta 2 5 7 1,430 assessed value.For example,with a mill levy of 95.000 mills,the property owner Chicago 2 2 3 1,021 would pay$95.00 for every$1,000 in assessed value. Houston 2 3 3 1,034 Kansas City 11/4 2 2 606 State Unemployment Insurance Los Angeles 2 3 4 1,031 Unemployment insurance tax liability is based on the taxable wage base, 11/2 3 3 917 000 of each worker's wage.If covered for the first time, Minneapolis theca is first e1 1.7% 9 New York City 31/4 5 8 1,794 the,whichever rate is of the the hen 3rd base or 4tha yearse f ot ertha industry the rate aver- 23/4 5 8 1,805 age, is greater.Upon and of coverage,the is Orlando 11/2 3 3 813 changed to a computed rate based on the employer's individual experience. Phoenix Seattle 21/4 3 4 1,341 Washington, D.C. 3 5 8 1,620 HOUSING Air 2006 Home Sales by Region Median International Airport: Region #Sold Sales Price Denver International Airport GREELEY/CENTRAL 2,444 $170,000 Distance from Greeley: 50 miles Ault,Eaton,Evans,Greeley.Merest, Kersey,La Salle,Nunn,Pierce NORTHWEST 1,081 $212,000 General Aviation Airports Johnstown,Milliken,Severance,Windsor Greeley-Weld County Airport EAST/RURAL 35 $193,000 Erie Airport Grover,Hudson,Keenesburg,New Raymer Fort Collins-Loveland Airport SOUTH CENTRAL 192 $168,000 Fort Lupton,Lochbuie,Platteville Rail SOUTHWEST 728 $247,000 Dacono,Del Camino,Erie,Firestone,Frederick.Mead Freight: Union Pacific,Burlington Northern Santa Fe,and Great Western Railway of Colorado(OmniTRAX). 2005 2006 Foreclosures-Weld 1,500 Truck Vacancy Rate-Greeley 10.8% 15 motor freight companies service Weld County. 472 EDUCATION- • Public Education Higher Education Fall 2006 Enrollment RE-1 Gilcrest 1,868 Dist 6 Greeley/Evans 18,069 University of Northern Colorado-www.unco.edu RE-1J St.Vrain Valley 5,942 RE-7 Platte Valley(Kersey)1,145 Located in Greele UNC offers a comprehensive array of (Dacono,Erie,Mead, RE-8 Ft.Lupton 2,506 y= Firestone&Frederick) RE-9 Ault-Highland 853 baccalaureate programs and master's and doctoral degrees. RE-2 Eaton 1,708 RE-10 Briggsdale 145 Fall 2006 Headcount: 12,166(10,719 FTE) RE-3J Keenesburg 2,088 RE-11 Prairie(New Rayner) 150 RE-4 Windsor 3,689 RE-12 Pawnee 109 RE-5J Johnstown/Milliken 2,757 TOTAL 41,029 Aims Community College-www.aims.edu Weld County is privileged to have within easy commuter distance With campuses in Greeley,Ft.Lupton and Loveland,Aims is one five major universities: of the largest comprehensive community colleges in Colorado Colorado State University Fort Collins www.colostate.edu with over 1,500 day and evening courses offered. University of Colorado Boulder www.colorado.edu University of Colorado Denver www.cudenver.edu Fall 2006 Headcount: 4,870(1,376 FTE) Denver University Denver www.du.edu Colorado School of Mines Golden www.mines.edu RETAIL FINANCE/INCENTIVES Taxable Retail Sales On n2005 millions) 2006 Enterprise Zone Weld County has a state-designated enterprise zone in twenty Weld $2,195.45 $2,285.27 municipalities,including Greeley,offering state tax credits for businesses % Change +4.1% locating within the zone. $1,120.83 $1,134.89 Greeley Greeley Community Development Fund Change +1.3% Loan program designed for small businesses in Greeley that are marginally qualified for direct bank or SBA financing. Shopping Centers Greeley Mall-located on U.S.34 Bypass. Major anchors include: Wgld/Latimer Revolving Loan Cinemark 12,Dillard's,Dillard's Men&Home Store,JC Penney and "Gap" Revolvinustry Loan Fund nt create new lobs in rural areas Sears with 70 shops,services and restaurants.In addition,strategi- of Weld financingor for er Counties. cally-placed neighborhood retail centers throughout the county make local shopping convenient. Waivers of Fees&Permits COMMUNITY SERVICES Waivers for new industrial construction are available in several Weld communities Number of Hotels/Motels: 28-1,262 rooms AGRICULTURE Bed&Breakfasts: 8-43 rooms Newspapers: The Greeley Tribune,circ.28,000 Weeklies serve many of the smaller Weld communities. Weld County is an agricultural empire of 2.5 million acres of which 75% is devoted to farming and raising livestock.Weld County ranks 5th in Radio Stations: AM FM the nation and 1st state-wide in the value of agricultural products sold. KJMP 870 KUNC 91.5 The bulk of the county's agriculture economy revolves around livestock KJJD 1170 KKOZ 94.3 production. KFKA 1310 KSME 96.1 KHNC 1360 KUAD 99.1 Weld County Agricultural Statistics* KGRE 1450 KTRR 102.5 KELS 104.7 1992 1997 2002 Healthcare:North Colorado Medical Center-Regional Hospital Total farms 2,909 2,959 3,121 Pop e r beds 388ice Area 382,000+ Farms with sales of$100,000+ 773 702 540 Pop.Seed Total farm production expenses($000) 1,054,982 1,002,474 1,086,020 Physicians 330 Market value of ag products sold($000) 1,180,067 1,286,636 1,127,854 Recreation:Over 35 parks throughout the county Total cropland(in acres) 927,746 882,260 878,101 5 public or private golf courses Harvested cropland(in acres) 558,312 547,532 422,385 Within a day's drive to:2 national parks,9 national forests, Irrigated land(in acres) 407,293 393,030 326,494 over 2,000 trout lakes,and numerous ski areas. 'Ag census conducted every five years. Events: All year Frederick Centennial Celebration January Colorado Farm Show LOCATION April UNC Jazz Festival May Cinco de Mayo Festival/Semana Latina Late June-July 4 Greeley Independence Stampede Land Area Elevation 4,658 Feet July Weld County Fair Weld 3,992 sq.mi. Latitude 40.250 North July Arts Picnic Greeley 27.58 sq.mi. Longitude 104.370 West August High Plains Chautauqua September Potato Day CLIMATE September Greeley Fiesta September Oktoberfest October Kodak Hot Air Balloon Harvest Yearly averages-Greeley December Festival of Trees Precipitation 13.74" Average Temperatures: Cultural:Union Colony Civic Auditorium,Greeley-1,700 seat Snowfall 33.7" April 63H 36L performing arts facility and home to the Greeley Philharmonic Days Sunshine 340 July 89H 59L Orchestra and Greeley Chorale 473 October 66H 37L UNC Performing Arts Series December 41 H 17L WELD COUNTY (3,992 Square Miles) fi,2t ` LS E,,,4 ;; r ' }} 4 II ,{yl` 'li 4.UP z Y ,`"m' d S �4' pstr,✓ t t i r.,...-_-,J.... x t Nunna 1 x 9i•S f ,f hn € 'f pierce L. •✓, �1 x dvn iivf:Gn' t va ' Ault �� kt rx ."?'!5;1'. Ord �, � . sMv pi4M4rc ,V 11,:,,7',%,;,1:'...q-:,..:'.e.vr`-yn s -� a s. t a, . , +r ., ,n.*.A z, „tt -mil. '. n.x.., a'.,�. , ''L ..', situ S !aetonode atop '� ''..:1'41.1-i-71...` .r.'4., cwR mds sz ' , ,: r .er '' .� �' �° BNSF=Burlington Northern Sante Fe G " "�+ , , , ,,, * GWR=Great Western Railway of Colorado(GmnTRAx) Wq PreelC• r , # *cx�-�fi. 4xi. 0" -....,;‘"•;;;,..: Sx,> UP=Union Pacific e.den City Kers a x r f �..Pter�r GO/ '-'.5:"'5 'eo . vans 4-..X' , ., ' C.$J . n . il�ken �P. a Salle '41 wri- © y I ilcrest 7�T. F Mead ', •� ® ' Platteville `it ° GWR. fl6t to �� Firestone -- l', I ®C EYENNE Y rederic t'f'^. y, ! A y ^N Fort Lupton ..< ,l a .. 80 1 s $ i; Dacono t �y r¢ WYOMING._ Erie �..i' ® f ° i „ • 85 ' � zd ... ',: COLORADO by oc • e A ato For Information Contac . A FORT COLL - • , +ice GREELEY \�.. A LOVEtAND UPSTATEC0L0RAD0 LONGMONT it ECONOMIC DEVELOPMENT . s�oPnoyr000nwn�omr,.rm�i.yswuaca�mymoi��m"°` BOULDER 822 7th Street, Suite 550 Xnternational Greeley, CO 80631 Airport AL WI W (970)356-4565 or Toll Free(800)320-8578 DENVER (97 352-2 Fax . www.upstatecolorado.org w info@upstatecolorado.org Sources of Information: City of Greeley,Colorado COPYRIGHT POLICY:Each issue of the Weld County Demographic Profile is copyrighted by Upstate Colorado Economic Development.Re-printing or otherwise reproducing an entire Profile is expressly prohibited unless written permission is obtained from Upstate.Citing specific data or tables is permitted provided appropriate credit is given to Upscale. Department of Labor and Employment—Labor Market Information,Colorado Department of Revenue,Colorado Division of Local Government,Greeley Mall,Greeley Convention&Visitors Bureau,MLS Statistics,North Colorado Medical Center,UNC Department of Economics,U.S.Census Bureau,Weld County Public Trustee. 474 COLO ADO'S LA GEST TEN COUNTY 1UDGET COMPA .1\ ISONS FO '; P 1® ''\ YEA Population Distribution m Total Population ®Unincorporated Population 600,000 500,000 400,000 5. 1300,000 o 200,000 a2 - 100,000 4 ... g, s 0 Adams Arapahoe Boulder Douglas El Paso Jefferson haulier Mesa Pueblo Weld County Adams ' Arapahoes Boulder Douglas I El Paso Jefferson Lamer Mesa Pueblo I W i Total Population 1 423,315 < 550,904 ; 294,750 1 274,674 595,861 d 541,252 279,033 " 139,158 154,383241 Unincorporated Population 1 85,567 + 71,122 45,568 181,697t154,805 188,626 70,769 1 79,587 47,426 45 475 Revenue Sources - 2007 •Current Property Taxes ®Specific Ownership Tax •Saks and Use Tax • Highway Users Tax ■All FederalfState/Municipal Grants ■Charges for Services o Interest/Investment Earnings 100% ''''''''''; , •_ a ------ 90% 80% e T6% _ C mm 60% I 17114; I l yt no 50% • `'ti G B 40% a 30%3M 20% III10% 0% Adams Arapahoe Boulder Douglas El Paso Jefferson Latimer Mesa Pueblo Weld County Adams Arapahoe Boulder Douglas El Paso Jefferson Larimer ' Mesa Pueblo Weld Current Property Taxes 359% 52.6% 56.7% 1. 50.5% 19.3% 51.6% I 41.4% 19.4% t 28.4% 49.4% Specific Ownership Tax 3.5% 4.3% 3.6% I 3.7% 29% { 5.4% = 39% 3.1% I 3.1% 4.6% Sales and Use Tax 99% 7.9% 12.300/ ,' 24.0°°/ 35.8% I 1 4% ; 16.2% 1 26.8% I 125% 0.0% Highway Users Tax 24% 30% I 23% . 2.4°/ 4.5% 35% 1 34% 49% ' 3.1% 55% ! All Federal/State/Municipal Grants 39.0% 21.1% - 17.3% 8.2% , 25.6% 169% ' 18.6% 129 5% I 45.0% 29.4% Charges for Services 7.2% - 83% 5.7% /0 8.3 10.4% I 89% I 13.5% 115 2% I , 7.0% 9.0% Interest/Investment Earnings 31% 28% ' 2.1% 2.9% I 16% I 31% I 3.0% l 12% ( 09% I 2.0% 476 Primary Sources of Revenues - 2007 •Current Property Taxes ■Sales and Use Tax •All FederaNState/Municipal Grants®Charges for Services 5300.000.000.00 , _ • . 5250,000,000.00-, _ t. - 52 52D0.000.000.00- ..q:.,. . ,64 I�S150,000.000.00 .a�� (� l K.� 4y'_ci7y__ • 5100-000,000.00-- • • C '• i . 550.000,000.00til 5 i ,., SW $0.00 • 4 Adams Arapahoe Boulder Douglas El Pas* Jefferson Latimer Mesa Pueblo Weld • County Adams Arapahoe Boulder 1 Douglas I El Paso Jefferson Larimer Mesa f Pueblo Weld Current Property Taxes T_ $109,825,000 $120,656,000 $111,504,000 $92,841,000 $39,131,000 S167,728,000 $79,529,000 $24,906,000 r!, $34,256,000 $70,576.0C Sales and Use Tax $30,950,000 $18,097,000 $24,182,000 $44,223,000 S72 556 000 7 S3 ,092 000 $31,046,000 $34,483,000 E $15,108,000 5 i All FederaUState/Municipal Grants $122,182,000 $48,522,000 $34,074,000 $15,110,000 $51,876,000 $55,013,000 $35,644,000 $37,881,000 I $54,318,000 $42,028,00 !`__ Charges for Services S22,472,000 519,020,000 $11,192,000 $15,283,000 $21,008,000 $26,116,000 $25,962,000 $19,471,000 , $8,434,000T512,811,00 477 Primary Revenue Sources (Normalized to Population) ®Property Taxes per Capita ®SOT per Capita ®All Grants per Capita gtm Charges for Services per Capita $?00.00 illitiSir:nit :3,7,4011::; $600.00- ._ _..__ ....... .._.._. ._. $500.00- lx'. bithrear a d$400.00— .- - :' e„ _._....__._.. .._. _. _ i.i.-bAJAtisa.sw n efnW sC $300.00-• - _._,... ,.t:.. --: t. r -a w ry - t a $200.00 xro=m , $ F $100.00 . - - z, om,;•» I -..r $0.00 '" i _ .. .. p Adams Arapahoe Boulder Douglas El Paso Jefferson Laimer Mesa Pueblo Weld County m..__ ss Joss. Adams 1 Arapahoe Boulder Douglas Paso Jefferson 1 Larimer Mesa 0' Pueblo I �W‘ Property Taxes per Capita a a$259.44 g $219.01 € $378.30 a $338.00 L$$65.67 , $309.891 $285.02 j '$178.98 $221.89 $29' s SOT per Capita $25.6 3, $ 17.81 d 3,jgr $24.05 gig. $24.48 = $9.73 2.20 $26.93 i $28.43$24.61 $2 All Grants per Capita t $288.63 I $88.08 1 $115.60 I $55.01 $87.06 I $101.64 ' $127.74 l $272.22 ' $351.84 $17' Charges for Services per Capital $53.09 1 $34.53 li $37.97 $55 .26 i $48.25 I $93.04 'g. $139.92 1 $ 54.63 $53 478 Taxable Assessed Value by Type - 2007 •Residential ®Commercial ■Vacant Land �Agriculture 100°d. -- ---_ . ..__... _ ._m :. , • ir ii •90% _: sigath4 'RAM 80% ra 13 m �}y d ry I 4 50% • s40% E 0- 30% 20% 10% 0% Adams Arapahoe Boulder Douglas El Paso Jefferson Larimer Mesa Pueblo Weld County $Millions Adams Arapahoe Boulder Douglas ' El Paso Jefferson Larimer l Mesa Pueblo Weld Residential 2,078 3,794 2,752 . 2,353 3,032 3,989 1,998 646 _ 542 1.135 Commercial 1,253 2,590 1,992 . 1,273 2,078 2,456 1,245 431 ; 253 733 Vacant Land 191 l 249 189 ' 266 " 328 213 237 81 ; 58 II1 ` Agriculture 18 9 35 14 15 - 26 17 20 11 , 92 , 479 Citizens Served per County Employee 300 250 �. . . 200- a 4;1150 150 V 100 qo Ll.Ci J Adams Arapahoe Boulder Douglas El Paso Jefferson Larinter Mesa Pueblo Weld County Adams k Arapahoe ' Boulder "'Douglas 3 El Paso Jefferson I Larimer Mesa I Pueblo j Weld Citizens Served per Employee 262 I 299 201 1 253 1 284 191 I 177 140 1 151_11211 480 Hello