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WELD COUNTY
LONG RANGE CAPITAL PROJECTS
FIVE-YEAR PLAN
2007 - 2011
Presented By: Donald D. Warden, Director
Finance and Administration
September, 2006
383
LONG RANGE CAPITAL PROJECTS
FIVE YEAR PLAN
2007 - 2011
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 2007 - 2011.
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. 2007 - 2011 Five-year Plan
4. 2007 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
2007-2011 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 2007 budget for the capital construction
program. It provides specific detail regarding each recommended project and the impact on the
2007 county budget.
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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.
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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 may be created by a 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 director 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 not a 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 typicallyfinanced 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 theorythat 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 not a promise to levy taxes ora 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 General Services, 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.
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 not a debt obligation
of the county.
The County Lease:
Upon the issuance of the bonds and the purchase of the building bythe 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 fora 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.
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COMPLETED CAPITAL PROJECTS
2001 - 2005
Actual Actual Actual Actual Actual
Requirements Total 2001 2002 2003 2004 2005
Centennial Complex $3,825,127 $ 61,798 $ 35,528 $ 260,851 $2,457,424 $1,009,526
Courthouse 315,201 2,023 48,735 264,443
Courthouse Annex 10,991 10,991
West Annex 784,174 604,391 179,783
Downtown Parking /
Future Expansion 1,805,731 1,015,519 748,333 41,879
Planning Building 495,727 495,727
Grader Sheds 580,013 266,713 161,374 151,926
Human Services 34,455 34,455
Head Start 500,432 289,640 210,792
Health Department 17,576 17,576
Island Grove 221,754 5,706 136,704 34,717 44,627
Jail 9,673,895 33,157 4,052,834 5,053,255 265,562 269,087
Sheriff's Admin Bldg 2,955,663 53,330 2,870,111 32,222
No. County Complex 2,165,119 77,558 178,554 1,909,007
Public Works 101,959 101,959
Weed Control 164,045 164,045
Southwest Complex 4,513,699 4,129,100 360,682 23,917
Southeast Complex 1,577,808 206,432 1,371,376
Training Center 25,032 2,896 11,068 11,068
North Admin Bldg 929,713 929,713
Miscellaneous 692,516 14,975 28,624 148,844 500,073
$31,390,630 $5,716,323 $8,717,908 $5,875,889 $6,582,520 $4,497,990
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FIVE YEAR
CAPITAL PROJECTS PROGRAMS
2007 - 2011
Requirements Total 2007 2008 2009 2010 2011
Capital Reserve $15,385,000 $ 0 $ 3,685,000 $ 6,200,000 $ 1,950,000 $ 3,550,000
Jail Expansion 0
SW Administration 3,000,000 3,000,000
Storage Garage 500,000 500,000
Courts 2,200,000 1,000,000 1,200,000
Social Services 2,500,000 2,500,000
Administration Bldg 5,000,000 5,000,000
Miscellaneous
Projects 500,000 100,000 100,000 100,000 100,000 100,000
SS Parking 300,000 300,000
Grader Shed 200,000 200,000
PW Projects 750,000 250,000 250,000 250,000
Alternative
Programs Bldg 4,275,000 4,275,000
$34,610,000 $ 6,375,000 $ 7,035,000 $ 6,550,000 $ 7,300,000 $ 7,350,000
396
RESOURCE CAPACITY
FUNDING SOURCES
*****************
CASH FLOW ANALYSIS
397
CAPITAL EXPENDITURES FUND
RESOURCE CAPACITY
2007 - 2011
PROPERTY GRANTS INTEREST FEES TOTAL
TAX
2007 $ 5,875,000 $ 0 $ 100,000 $ 400,000 $ 6,375,000
2008 6,000,000 500,000 35,000 500,000 7,035,000
2009 6,000,000 50,000 500,000 6,550,000
2010 6,000,000 500,000 300,000 500,000 7,300,000
2011 6,000,000 500,000 350,000 500,000 7,350,000
398
CASH FLOW ANALYSIS
BEGINNING ENDING
FUND REVENUE RESOURCES FUND
BALANCE EXPENDITURES BALANCE
2007 $ 0 $ 6,375,000 $ 6,375,000 $ 6,375,000 $ 0
2008 0 7,035,000 7,035,000 5,345,000 $ 1,690,000
2009 1,690,000 6,550,000 8,240,000 350,000 $ 7,890,000
2010 7,890,000 7,300,000 15,190,000 5,350,000 $ 9,840,000
2011 9,840,000 7,350,000 17,190,000 3,800,000 $ 13,390,000
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 will be an additional 374 beds, and is
anticipated to be constructed in 2006 - 2007.
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 will have 374 beds and
will be constructed in the 2006 - 2007 time frame.
Financing:
It is recommended that the county budget$15,385,000 in the 2007-2011 capital plan budget for
funding of Phase III for 350 additional beds. In addition,$3,000,000 for operation of the additional
jail must be programmed into the operational budget plan for 2012. Nothing will be in the Capital
budget in 2007 for the 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 EDA Grant. The first facilities,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,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 ($15,385,000), Alternatives Programs Facility
($4,201,500), 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). Rockport is the only remaining shed to be replaced. 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 storage garage for emergency vehicles is needed in
2007.
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. In 2007 a new grader shed in
Rockport will be built($200,000). Funds in the amount of$750,000 per year in 2008-2010 are
included for other Public Works facilities. $500,000 is included in 2007 for a storage garage for
emergency vehicles.
402
JUSTICE CENTER
Existing Situation:
The Justice Center includes the Courthouse, Court Annexes, and Centennial Center buildings.
It provides for the space needs of the 19th Judicial District. Under state 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.
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 SafetyAdministrative 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
will be 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 will be 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 $ 1,000,000
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 Alternative Programs Building will be constructed in 2007. Funds, in the amount of
$4,275,000, are budget in 2007 for construction of a 30,000 square foot facility.
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 Sheriff's
office administrative functions, along with the Communications and Records, was relocated in
2004 to accommodate the courts.
Proposed Solution:
Since the entire jail operation will be 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 it is proposed to construct a 22,000 square foot office building near the North Jail
site. The building would house the Sheriffs office functions,Communications, and Records. In
addition the County Coroner's office could be located in the same building. This would allow 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 20,000 square foot building and parking.
Proposed Solution:
It is proposed that a new 20,000 square foot building be constructed in Greeley on the Social
Services site in 2011. 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 2011. Funds in the amount of$2,500,000 are budgeted in the
2011 budget for the 20,000 square foot building. Additional parking will be constructed in 2007 in
the amount of$300,000.
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 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$3,000,000 are budgeted in the
2008 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 is no longer large enough for the
functions located in the building, and the building is in need of remodeling.
Proposed Solution:
It was proposed that a new 15,000 square foot building be constructed in east Fort Lupton on a
five-acre site in 2006. The building will accommodate the current services, plus allow room for
future expansion of services in the area. 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.
411
MISCELLANEOUS PROJECTS
Existing Situation:
Each year there are several small projects to update or renovate countyfacilities,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 2011. The primary reserve would be for a future correctional facility
or other facilities at the North County Complex and South 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 2011.
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 2007, 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$17,474, is required in the Airport's 2007 Capital Improvement Plan.
415
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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$385,000 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$125,000 in the General Fund from property taxes. Funds from
2007 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
PROP IETARY
FUNDS
41/441
IMF
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
2007 projected fees of$7,642,187 with no county subsidy. Total expenditures include$3,957,892
for salaries, $2,524,000 for bad debt allowance, $145,500 for depreciation, and the remainder for
services and supplies. The budget for new equipment is $275,000.
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$6,363,475 in 2007,with$2,131,200 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 $2,256,000 for new equipment purchases, plus sale of surplus items of
$323,800.
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 2007,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$1,580,000 in 2007,with a property tax levy of$1,250,000. 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$1,206,579
in Weld County. Funding is at current level and reflects capital upgrades of$250,000.
WELD COUNTY FINANCE CORPORATION: Budget contains the funding for the Weld County
Finance Corporation,which accounts for the lease purchases of county buildings. The only active
lease is for the North Jail Correctional Facility.
419
PARAMEDIC SERVICES ENTERPRISE FUND
SUMMARY OF REVENUE
2007
ACCOUNT NUMBER 2006 2007 2007 2007
FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL
INTERGOVERNMENTAL REVENUE
5000 23100 4340 GRANTS 79,189 0 0 0
CHARGE FOR SERVICES
5000 23100 4410 CHARGE FOR SERVICES 12,215,459 14,242,187 14,242,187 14,242,187
5000 23100 44101 MEDICARE/MEDICAID ADJUSTMENT -6,000,000 -6,600,000 -6,600,000 -6,600,000
TOTAL CHARGE FOR SERVICES 6,215,459 7,642,187 7,642,187 7,642,187
TOTAL PARAMEDIC SERVICES 6,294,648 7,642,187 7,642,187 7,642,187
420
PARAMEDIC SERVICES ENTERPRISE FUND
SUMMARY OF EXPENDITURES
2007
ACCOUNT# 2006 2007 2007 2007
FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND FINAL
5000 23100 AMBULANCE 6,294,648 7,642,187 7,642,187 7,642,187
TOTAL PARAMEDIC SERVICES 6,294,648 7,642,187 7,642,187 7,642,187
ENTERPRISE FUND
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 $ 3,154,140 $ 3,288,900 $ 3,856,782 $ 3,856,782
Supplies 234,819 250,000 179,690 179,690
Purchased Services 674,134 454,748 529,855 529,855
Fixed Charges 2,383,346 2,137,000 2,800,860 2,800,860
Capital 108,233 164,000 275,000 275,000
Gross County Cost $ 6,554,672 $ 6,294,648 $ 7,642,187 $ 7,642,187
Revenue 7,824,388 6,294,648 7,642,187 7,642,187
Net County Cost $ -1,269,716 $ 0 $ 0 $ 0
Budget Positions 41 44 50 50
SUMMARY OF CHANGES: The budget includes an increase of full-time personnel by6 FTE,for
a total of 50 FTE. Two EMT Basics and two Paramedics will be added in 2007, in addition to the
two EMT Basics added mid-year 2006 for psychiatric transports. Weld County Paramedic Services
continues to experience a growth rate of 8%in total call volume year-to-date. Paramedic Services
has identified the need for additional coverage to maintain response time standards. This additional
twelve hours of daily coverage will be added during the peak activity times.
The budget includes re-chassis of two Braun ambulances($140,000)and the addition of one Braun
ambulance($125,000). The addition to the department fleet is to accommodate the growth in the
demand for emergency coverage and routine transfer demand to and from facilities. Miles driven
are rapidly approaching 400,000 miles per year. The addition of one (1) each of the leased
equipment (cardiac monitor, ambulance cot, and stair chair)to the respective lease contracts is
required to fully stock the additional ambulance
422
PARAMEDIC SERVICE
(CONTINUED)
5000-23100
SUMMARY OF CHANGES (CONTINUED):
The electronic interface from the Field Data Collection Program, (HealthWare) to the Accounts
Receivable System(RescueNet),is a project being carried forward from 2006 for completion. The
purchase of one additional 800 MHz mobile radio from Motorola for the additional ambulance is
requested. The purchase of one ML 900 mobile computer for the additional ambulance is requested
at the total cost of$16,664.There is a potential need for server replacement for the three operating
systems the department utilizes with ACS. This issue will be evaluated by ACS and be added to
governance request for 2007, if necessary.
Funding of $16,000 is budgeted to support the contracting of two employees, (if needed) per
calendar year to attend Paramedic Training Centers and/or Programs in Denver Colorado. 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.
A 10%fee increase is recommended. The 10% increase is consistent with the inflationary trend
of medical costs in the area and other service providers in the area.
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 11,689 12,298 13,282
# Patients Evaluated/Treat/Air Transport 932 800 900
#Transported Patients 8,375 8,210 8,866
Total Transport Mileage 62,787 66,754 72,094
# Dry Runs: No Patient/ Cancelled 3,314 2,586/516 2,792/557
Efficiency Measures
FTE's per 10,000/capita 2.014 2.000 2.120
Per capita cost (county support) -$1.62 $0.00 $0.00
Receipts/Charges Ratio w/contractual 35% 30% 30%
Receipts/Charges Ratio w/o contractual 61% 64% 65%
Effectiveness Measures (desired results)
Fractile Emergency Response Times (<9
minutes 90% of calls) - Weld County 73% 73% 80%
Fractile Routine Response Times (<15
minutes 90% of calls) - Weld County 90% 90% 90%
423
PARAMEDIC SERVICE
(CONTINUED)
5000-23100
FINANCE/ADMINISTRATIONRECOMMENDATION: Recommend approval. Service and supply
line item changes seem reasonable. The additional staff and vehicle are necessary to keep up with
the call volume being experienced. The added call volume and a proposed 10% rate increase
should generate the revenue necessary to pay for the added costs.
BOARD ACTION: No change. The Board approved the additional positions, the added vehicle,
and the 10% fee increase.
424
MOTOR POOL IGS FUND
SUMMARY OF REVENUE
2007
ACCOUNT NUMBER 2006 2007 2007 2007
FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL
CHARGE FOR SERVICES
6000 96300 4410 CHARGE FOR SERVICES 3,516,709 4,107,475 4,107,475 4,107,475
MISCELLANEOUS
6000 96300 4680 OTHER 2,200,000 2,256,000 2,256,000 2,256,000
6000 96300 4810 GAIN LOSS ON SALE 370,000 323,800 323,800 323,800
TOTAL MISCELLANEOUS 2,570,000 2,579,800 2,579,800 2,579,800
TOTAL MOTOR POOL IGS FUND 6,086,709 6,687,275 6,687,275 6,687,275
425
MOTOR POOL IGS FUND
SUMMARY OF EXPENDITURES
2007
ACCOUNT# 2006 2007 2007 2007
FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND FINAL
6000 17550 VEHICLE REPLACEMENT 1,084,000 2,289,200 2,289,200 2,131,200
6000 96300 COUNTY SHOP 5,716,709 6,363,475 6,363,475 6,363,475
TOTAL MOTOR POOL IGS FUND 6,800,709 8,652,675 8,652,675 8,494,675
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 1,683,536 1,440,000 2,051,000 2,051,000
Purchased Services 2,117,270 1,941,000 1,981,500 1,981,500
Fixed Charges 2,510,665 2,335,709 2,330,975 2,330,975
Capital 0 0 0 0
Gross County Cost $ 6,311,471 $ 5,716,709 $ 6,363,475 $ 6,363,475
Revenue 6,371,700 6,086,709 6,687,275 6,687,275
Net County Cost $ -60,229 $ -370,000 $ -323,800 $ -323,800
Budget Positions - - - - - - - -
SUMMARY OF CHANGES: This budget is up$646,766 with the major increase being in the cost
of goods sold for fuel due to higher energy prices($600,000). Purchased services are up$40,500,
primarily with an increase of$30,000 for vehicle maintenance, and$5,500 for computer services.
Fixed charges are down$4,734. Depreciation is budgeted at$2,256,000. Charges for services are
budgeted at $4,431,275, and gain from the sale of assets is budgeted at $323,800.
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 6,702 6,900 7,000
Number of service/maintenance orders 838 862 875
per technician
Efficiency Measures
FTE's per 10,000/capita .51 .50 .49
Work orders issued per FTE 609 612 615
Effectiveness Measures (desired results)
#of mechanics to vehicle/equipment ratio 1:105 1:105 1:105
FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval.
BOARD ACTION: No change.
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
Capital 3,114,041 1,084,000 2,289,200 2,131,200
Gross County Cost $ 3,114,041 $ 1,084,000 $ 2,289,200 $ 2,131,200
Revenue 0 0 0 0
Net County Cost $ 3,114,041 $ 1,084,000 $ 2,289,200 $ 2,131,200
Budget Positions - - - - - - - -
SUMMARY OF CHANGES: See listed equipment on next page
OBJECTIVES: N/A
FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. District Attorney
is requesting a Ford Escape Hybrid with siren and lights, which is an upgrade to the standard
unmarked vehicle it is replacing ($30,000). Policy issue.
BOARD ACTION: In the Final Budget, the following changes were made:
1. The Board did not approve the District Attorney's addition of a Ford Escape Hybrid
($30,000).
2. In Maintenance Support, the Zipper Rotomiller Attachment was replaced by a
Backhoe for the same cost.
3. In Noxious Weeds, the Sprayer ($95,000) was eliminated and another Tractor
($55,000) was added. Net savings of$40,000.
4. Due to the reduction in Head Start transportation, the two Wheelchair Vans
($88,000)were eliminated.
Total reduction was $158,000. No other changes were made by the Board.
429
IGA EQUIPMENT
Request Recommend Approved
Sheriff:
Patrol Vehicles (9) $ 189,000 $ 189,000 $ 189,000
Patrol Vehicles SUV (1) 23,000 23,000 23,000
Unmarked (1) 15,000 15,000 15,000
Pickup 4 X 4 (2) 40,000 40,000 40,000
Transport Van - 9 seat (1) 30,000 30,000 30,000
Transport Van - 15 seat (1) 40,000 40,000 40,000
Human Services:
Wheelchair Vans (full size) (2) 88,000 88,000 0
16' Trailer (1) 10,000 10,000 10,000
Building and Grounds:
Pickup 4 X 4, 3/4 ton (2) 40,000 40,000 40,000
Building Inspection:
Pickup 4 X 4, 1/2 ton (1) 20,000 20,000 20,000
District Attorney:
Ford Escape Hybrid (1) 30,000 30,000 0
Noxious Weed:
Pickup, 1Ton (1) 23,000 23,000 23,000
Pickup 4 X 4, Extend cab (1) 15,000 15,000 15,000
Tractor, 90 HP (2) 55,000 55,000 110,000
2 Ton cab-over flatbed sprayer (1) 95,000 95,000 0
Public Works:
See Basic List 1,576,200 1,576,200 1.576,200
Total $2,289,200 $2,289,200 $2,131,200
430
FINAL 2007 EQUIPMENT REPLACEMENT-PUBLIC WORKS
Revised 11/20/06
Division Description Estimated Est
(Shaded items reflect outgoing equip) Price Per Value
Oty. 'Unit
Trucking 1 1/2-Ton 4X4 Extend Cab Pickup,Short box $20.000
15420044/1999 GMC $4.000
2 Belly Dump Trailers $56,000
15610010/1983 Timpte $5,000
15610011/1983 timpte $5,000
2 Truck Tractors $150.000
15410044/1997 Ford $20,000
15410045/1996 Ford $20,000
1 Tandem Dump Truck w/attachments $90.000
15460016/1995 LT9000 $20,000
Sub-Totals $316,000 $74,000
Graders 2 Motor Grader, 140H $320,000
15820089/1995 Cat 140H $65,000
15820093/1999 JD 770CH $50.000
I 1/2-Ton Reg Cab Pickup,Long box $20,000
15220063/1996 F-150 $1.000
1 3/4-Ton 4X4 Crew Cab Pickup $25,000
15230042/2000 GMC Pickup $2,000
1 Roller(no replacement) $85,000
Sub-Totals $450,000 $118,000
Bridge 2 1/2-Ton Extend Cab Pickup.Short box $40,000
15220089/2000 GMC $4,000
15220076/1997 Ford $4,000
1 1-Ton Reg Cab Pickup.Dual Wheel,Sew Body $30,000
15420046/1994 GMC $3,000
1 8000 Gal Water Trailer w/dual spray heads $65,000
15650005/1974 Heil $5,000
1 ltn dual,service body $35,000
15420051(1996 GMC) $6,000
2 Truck Tractors $150,000 $0
15410031 with wet kit for hydraulic/90 Ford $20,000
15410039 w/wet kit for tanker/93 Ford $20,000
1 Triple Axle Trailer $28.000 $0
15660002/1964 Lowboy $5,000
Sub-Totals $348,000 $67,000
Maint-Supt 1 15 Ton Tilt Deck Trailer $15,000 $0
15640001/1961 Miller Trailer $2,000
2 Tandem Axle Dump Truck w/attachments $150,000 $0
15450018/1997 Ford $18.000
15460021/1996 Ford $18,000
1 Backhoe $83,700
15840009/1992 John Deere $15,000
Sub-Totals $248,700 $53,000
Admin-Div 3 1/2 ton ext-cab,long bed pickups,4X4 $100,000
(Mining-1.Graders-2)
152200103,15220085, 15220073 $20,000
1 1/2 ton ext-cab,short bed pickup/E-85
(Maint-Supt)
15220069 $1,000
Sub-Totals $100,000 $21,000
Mining 2 Van Trailer for power generation/Mining Ops $6,000
Will Purchase Used Per Pat and Greg
15690003/1965 Trailer $400
15690004/1968 Trailer $400
5 Conveyor,50'x 36" $82,500
16230013 $1,000
16230014&15 $2,000
16230016&17 $2,000
1 Conveyor.80 ft(portable stacker) $25,000
16230005/1969 Atlas $1,000
Sub-Totals $113,500 $6,800
GRAND TOTALS $1,576,200 $339,800
Ending Balance(Cost less Trade) $1,236,400
431
HEALTH INSURANCE IGS FUND
SUMMARY OF REVENUE
2007
ACCOUNT NUMBER 2006 2007 2007 2007
FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL
MISCELLANEOUS
6200 93400 46902 EMPLOYEE CONTRIBUTIONS 8,279,724 8,279,724 8,279,724 8,701,008
TOTAL HEALTH INSURANCE IGS 8,279,724 8,279,724 8,279,724 8,701,008
432
HEALTH INSURANCE IGS FUND
SUMMARY OF EXPENDITURES
2007
ACCOUNT# 2006 2007 2007 2007
FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND FINAL
6200 93100 HEALTH INSURANCE 0 0 0 0
6200 93400 DENTAWISION 8,279,724 8,279,724 8,279,724 8,701,008
TOTAL HEALTH INSURANCE IGS 8,279,724 8,279,724 8,279,724 8,701,008
FUND
433
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 28,808 27,000 25,000 27,000
Fixed Charges 4,966,933 8,252,724 8,254,724 8,674,008
Gross County Cost $ 4,995,741 $ 8,279,724 $ 8,279,724 $ 8,701,008
Revenue 6,695,804 8,279,724 8,279,724 8,701,008
Net County Cost $ -1,700,063 $ 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
($5,000). 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 717 640 603
Family coverage 340 353 333
FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Budget anticipates
a 16.8% County contribution increase, which is slightly higher than the cost increase of medical
care. Weld County will utilize Great-West Healthcare,with a hybrid PPO/HMO plan as the health
insurance provider in 2007. Dependent coverage contribution has been set at 75%of the employee
rate.
434
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.
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. For the proposed budget,the fund is budgeted at the same rate
as the current year. In the final 2007 budget,the actual rate will have been established and the new
rate will be used. The 2007 program is calculated with current participation as follows:
Single Coverage: 936
Dependent Coverage: 333
AXED COSTS:
Health Insurance $1,018,780
Administration/Wellness/EAPCosts = 27,000
Fixed Costs: $1.045,780
LOSS FUND:
Medical $7,369,304
Dental = 193,464
Vision = 92,460
Loss Fund Costs $7,655,228
GRAND TOTAL - COSTS $8,701.008
REVENUE:
Medical $8,388,084
DentalNision 312.924
TOTAL REVENUE $8.701.008
BOARD ACTION: The Board approved the Health Insurance Plan and rate increases as
recommended. No change in the coverage,other than going to a self-retention level of$150,000
versus $125,000 with the health insurance through Great West Healthcare.
435
LIABILITY INSURANCE IGS FUND
SUMMARY OF REVENUE
2007
ACCOUNT NUMBER 2006 2007 2007 2007
FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL
TAXES
6300 93300 4112 CURRENT PROPERTY TAXES 1,000,000 1,250,000 1,250,000 1,250,000
6300 93200 4410 CHARGE FOR SERVICES 231,800 250,000 250,000 250,000
MISCELLANEOUS
6300 93300 4610 EARNINGS ON INVESTMENTS 25,000 30,000 30,000 30,000
6300 93300 4820 COMPENSATION FOR LOSSES 100,000 50,000 50,000 50,000
TOTAL MISCELLANEOUS 125,000 80,000 80,000 80,000
TOTAL LIABILITY INSURANCE IGS 1,356,800 1,580,000 1,580,000 1,580,000
436
LIABILITY INSURANCE ICS FUND
SUMMARY OF EXPENDITURES
2007
ACCOUNT# 2006 2007 2007 2007
FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND FINAL
6300 93200 WORKERS COMPENSATION 890,000 1,112,300 1,112,300 1,112,300
6300 93300 LIABILITY 466,800 467,700 467,700 467,700
TOTAL LIABILITY INSURANCE ICS 1,356,800 1,580,000 1,580,000 1,580,000
FUND
437
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 3,140 700 500 500
Purchased Services 79,503 27,600 31,700 31,700
Fixed Charges 1,398,077 1,328,500 1,547,800 1,547,800
Capital 0 0 0 0
Gross County Cost $ 1,480,720 $ 1,356,800 $ 1,580,000 $ 1,580,000
Revenue/Fund Bal. 738,098 356,800 330,000 330,000
Net County Cost $ 742,622 $ 1,000,000 $ 1,250,000 $ 1,250,000
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
$282,200.Effective January 1, 1992,Weld County became self-insured for workers compensation.
Workers Compensation includes excess insurance and bonds costing $220,000, 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($1,250,000), charges for service ($250,000), interest
($30,000),and compensation for losses($50,000). No fund balance reserves are anticipated to be
needed to support the loss fund in 2007.
OBJECTIVES: Provide county-wide insurance coverage in most cost effective manner possible.
438
INSURANCE FUND
(CONTINUED)
6300-93300
PERFORMANCE MEASURES
ACTUAL ESTIMATED PROJECTED
Work Outputs
Number of training sessions 36 36 36
Number of workers compensation claims 107 110 110
Dollar amount of prop/casualty claims paid $130,025 $188,000 $190,000
Efficiency Measures
FTE'S per 10,000/capita 0.047 0.045 0.044
Per capita cost (county support) $3.46 $4.54 $5.51
Cost per claim processed $186.91 $181.82 $227,27
Effectiveness Measures (desired results)
Number of employees trained 518 525 525
Average loss per workers comp claim $3.011 $3,000 $3,000
Percent increase/decrease in number of
claims -13% 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: The Board approved continuation of the same insurance program and
coverages as recommended.
439
PHONE SERVICES IGS FUND
SUMMARY OF REVENUE
2007
ACCOUNT NUMBER 2006 2007 2007 2007
FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL
CHARGE FOR SERVICES
6400 17400 4410 CHARGE FOR SERVICES 880,000 956,579 956,579 956,579
TOTAL PHONE SERVICES IGS FUND 880,000 956,579 956,579 956,579
440
PHONE SERVICES IGS FUND
SUMMARY OF EXPENDITURES
2007
ACCOUNT# 2006 2007 2007 2007
FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND FINAL
6400 17400 PHONE SERVICES 880,000 1,206,579 1,206,579 1,206,579
TOTAL PHONE SERVICES IGS 880,000 1,206,579 1,206,579 1,206,579
FUND
441
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 $ 121,046 $ 122,994 $ 133,990 $ 133,990
Supplies 29,304 14,500 14,500 14,500
Purchased Services 623,032 626,291 652,560 652,560
Fixed Charges 129,265 116,215 155,529 155,529
Capital 66,164 0 250,000 250,000
Gross County Cost $ 968,811 $ 880,000 $ 1,206,579 $ 1,206,579
Revenue 1,051,191 880,000 956,579 956,579
Net County Cost $ -82,380 $ 0 $ 250,000 $ 250,000
Budget Positions 2 2 2 2
SUMMARY OF CHANGES: Phone costs for local and long distance charges are up $23,379.
Depreciation is up $40,730 with anticipation of a new system in the Centennial Center. Phone
maintenance is up$13,790. Overhead is down $1,416, and Contract services are down with the
charge back of$55,410 for the PBX Operator from Clerk to the Board. $250,000 is budgeted to
upgrade the Centennial phone system that is over 15 years old. The upgrade will be funded by the
depreciation reserve. All other line items are stable and reflect historical expenditure patterns. Total
budget without the capital($250,000)is up$76,579. Expenses are fully recovered from revenues
from users of the phone system.
OBJECTIVES: To operate and maintain all county phone systems, including research for
replacement, improved productivity, and other service requests.
442
PBX PHONE SERVICES
(CONTINUED)
6400-17400
PERFORMANCE MEASURES
ACTUAL ESTIMATED PROJECTED
Work Outputs
Incoming calls 3,600,000 3,750,000 3,862,500
Efficiency Measures
FTE's per 10,000/capita 0.093 0.091 0.088
Per capita cost (county support) $4.51 $4.00 $4.22
Annual cost per call $0.27 $0.24 $0.25
Effectiveness Measures (desired results)
Process requests for service within 7 days 100% 100% 100%
FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Centennial phone
system is over 15 years old and needs to be replaced in order to retain maintenance support. The
system will be funded from the depreciation reserve.
BOARD ACTION: No change.
443
FINANCE CORPORATION IGS FUND
SUMMARY OF REVENUE
2007
ACCOUNT NUMBER 2006 2007 2007 2007
FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND FINAL
MISCELLANEOUS
6500 17700 4624 RENTS FROM BUILDINGS 742,293 741293 741,293 741,293
TOTAL FINANCE CORPORATION IGS 742,293 741,293 741,293 741,293
444
FINANCE CORPORATION IGS FUND
SUMMARY OF EXPENDITURES
2007
ACCOUNT# 2006 2007 2007 2007
FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND FINAL
6500 17700 FINANCE CORPORATION 742,293 741,293 741,293 741,293
TOTAL FINANCE CORPORATION 742,293 741,293 741,293 741,293
IGS FUND
445
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 582,813 742,293 741,293 741,293
Capital 0 0 0 0
Gross County Cost $ 582,813 $ 742,293 $ 741,293 $ 741,293
Revenue 741,603 742,293 741,293 741,293
Net County Cost $ -158,790 $ 0 $ 0 $ 0
Budget Positions - - - - - - - -
SUMMARY OF CHANGES: Budget reflects the following county lease/purchase contract:
RENT INTEREST TOTAL
Correctional Facility $ 440.000 $ 301,293 $ 741,293
$ 440.000 $ 301,293 $ 741.293
OBJECTIVES: n/a
FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval.
BOARD ACTION: No change. The board has approved the pay-off of the Certificates of
Participation(COP)on the call date of August 1,2007. Funds for the call amount of$5,201,500 are
budgeted in the General Fund in Budget Unit#1000-60300.
446
GLOSSARY
Y�!JJ�
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.
447
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.
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.
448
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.
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.
449
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.
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.
450
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.
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,
451
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.
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.
452
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.
453
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 either to 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. A continuing
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.
454
MANDATE Any responsibility, action or procedure that is imposed by one
sphere of government on another through constitutional,
legislative,administrative,executive,or judicial action as a direct
order or that is required as a condition of aid.
MATURITY The date when the principal amount of a security is payable.
MILL LEVY(TAX RATE) 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 or when 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,butforwhich 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.
455
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.
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 responsibilityfor individual 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.
456
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.
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.
457
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.
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.
458
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 bya 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.
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
459
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
II
'1
l J
COUNTY OF WELD
STATE OF COLORADO
Demographic and Economic Statistics
Last Ten Years
Total
Personal Income Per Unemployment
Year Population j$ billion) Capita Income Rate
1996 149,332 2.93 19,328 4.30%
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%
Source: Greeley/Weld Economic Development Office(EDAP)
461
COUNTY OF WELD
STATE OF COLORADO
Operating Indicators by Function/Program
Last Six Years
Fiscal Year
2000 2001 2002 2003 2004 2005
Function/Program
General government:
Motor vehicle registration 478,727 294,019 305,879 433,188 439,146 462,877
Registered voters(1) 80,041 79,289 85,161 76,245 98,692 99,711
Number of votes cast(2) 65,317 22,422 56,730 32,476 89,099 46,327
Percent of registered voters voting 81.6% 28,3% 66.6% 42.6% 90.3% 46.5%
Public safely:
Adult arrests 1,457 1,520 1,435 2,738 1,387 1,543
Juvenile arrests 250 220 337 491 218 206
Average secure jail population 303 298 330 371 402 455
E911 calls 55,807 52,000 84,420 72,396 75,276 79,425
Building Permits 2,190 2,180 2,082 1,941 2,012 2,082
Valuation(thousands) $143,856 $148,426 $125,336 $201,442 $132,178 104,225
Public works:
Miles of road graveled 427 440 440 440 401 401
Snow removal lane miles 1370 1390 1390 1,406 33,710 33,710
Grading lane miles 123,718 131,171 131,171 126,000 175,910 175,910
Miles of Upgrade-Aggregate Surfaced Roads 26 5 5 8 10 10
Culverts(new and repaired)15"and larger 204 240 240 240 217 217
Tons of asphalt laid 102,221 80,055 80,055 101,243 95,634 95,634
Tons of gravel crushed 490,000 500,000 500,000 510,000 487,477 487,477
Health and welfare:
Social Services Caseload 9,900 9,900 9,900 9,900 12,000 14,000
Patient contacts 17,271 16,207 16,207 14,601 15,000 11,000
Immunizations 15,979 17,730 5,848 4,600 7,500 6,900
Culture and recreation:
Visitors-Missile Park 700 700 695 558 575 575
County Fair Exhibitors -- 5,000 2,370 2,410 2,410 2,220
Economic assistance:
Headstart clients 524 537 577 641 622 562
Migrant Headstart clients 250 99 200 146 175 266
Business-type activities:
Paramedic Services
Patients transported 6,973 6,687 7,027 7,060 7,331 7,284
Source:
(1)Beginning in 1999 the number of registered voters reflects active voters.
(2)Even years represent general elections,odd years coordinated elections.
462
COUNTY OF WELD
STATE OF COLORADO
Assessed Value and Estimated Actual Value of Taxable Property
Last Ten Years
Assessed -
Estimated Value as a
Levy Vacant Residential Commercial Industrial Natural State Total Taxable Actual Total Direct Percentage of
Year Land Property Property Property Agricultural Resources Oil&Gas Assessed Assessed Value Taxable Value Tax Rate Actual Value
1996 23,342,900 353,755,950 216,529,269 142.153,715 133,491,253 3,401,410 298,730,860 158,435,500 1.329,840,857 w 22.040
1997 28,146,210 415,753,790 236,902,770 147,071,200 144,442,910 3.988,110 333,478,510 169,882,400 1479,665,900 7,796,939,182 22.040 18978%
1998 31,291,010 439,829,580 250,135,740 158,897,260 146,476,670 5,331,440 346,540,470 174,668,900 1,553,171,070 8,237,641484 22.040 18.855%
1999 39,972,410 495,548,460 290,007,410 170,255,740 159,738,640 6,011,730 283,716,490 190,702,000 1,635,952,880 9,192,331,981 22.040 17.797%
2000 47,667,910 540,751,070 314,250.570 165725,260 164,061,910 7,195,130 333,701,460 189,342,800 1762,696,110 9,874,580,837 22038 17.851%
2001 69,764,692 664,709,268 346,693,150 156,169,130 153,977,970 6,684,200 623,293,310 200,793,550 2,222,085,270 12,209,437,161 22.038 18.200%
2002 84,924,310 736,752,250 376,484,940 159,190,800 159479,010 7,292,220 649,951,220 253,719,200 2,427,793.950 12,964,532,977 20.559 18726%
2003 118,539,590 790,760,590 425,380,570 151,942,640 153.478,310 8,673,760 554,434.380 284,213.800 2,487,423.640 15,225,468,379 20.056 16.337%
2004 105,868,950 851,446,760 448,526,350 153,747,260 158,581,990 10.115,440 969,984,640 295,147,000 2,993,418,390 16,596,579,600 21474 18036%
2005 115,005,330 972,251,070 507,867,420 155,227,960 172,592,990 9,310,740 1,279,782,160 403,287,500 3,615,325,170 19.255,338,644 19.957 18.776%
Source: Office of the Weld County Assessor
Note: The assessment ratio for Residential Property was 10.36 in 1995,changed to 9/4 in 1997,9.15 in 2001 and 7.96 In 2003 as determined by State Law,
Commercial Property and non-residential Personal Property has been assessed at 29%of actual value throughtout the ten-year time frame.
w Information not available.
•
463
COUNTY OF WELD
STATE OF COLORADO
Property Tax Rates Direct and Overlapping Governments
Last Ten Years
Levy Direct School Junior
Year County Cities Districts College Other
1996 22.040 565.990 694.280 6.320 245.120
1997 22.040 541.600 710.620 6.250 237.180
1998 22.040 508.470 724.650 6.320 346.620
1999 22.040 522.150 717.980 6.250 346.570
2000 22.038 584.333 711.441 6.343 378.748
2001 22.038 481.370 709.199 6.351 372.305
2002 20.559 436.887 680.402 6.620 662.714
2003 20.056 415.384 650.081 6.316 730.987
2004 21.474 440.614 647.338 6.322 860.441
2005 19.957 453.765 593.061 6.328 1,084.607
Source:
The basis for the property tax rates is per$1,000 assessed valuation.
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
1995 1996 29,618,111 29,460,936 99.469% 19 29,460,955 99.469%
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% 53,690 38,329,437 98.851%
2001 2002 45,619,589 45,566,346 99.883% 53,084 45,619,430 100.000%
2002 2003 48,640,425 48,410,396 99.527% 102,832 48,513,228 99.738%
2003 2004 53,350,030 53,094,454 99.521% (92,794) 53,001,660 99.347%
2004 2005 59,680,948 59,395,927 99.522% - 59,395,927 99.522%
Source:
1)Final Budget
2)YTD Treasurer's Tax Distribution
3)YTD Treasurer's Tax Distribution 2001 forward.
465
COUNTY OF WELD
STATE OF COLORADO
Principal Property Taxpayers
2005 1996
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 $ 440,188,500 1 12.18%
Patina Oil&Gas Corporation 398,688,580 2 11.03%
Encana Oil&Gas(USA)Inc 128,268,320 3 3.55%
Public Service Company of Colorado(Xcel) 102,537,900 4 2.84% $ 44,782,500 2 3.37%
Rocky Mountain Enery Center 97,893,000 5 2.71%
Petroleum Development Corp 58,548,890 6 1.62%
Petro-Canada Resources(USA)Inc 53,642,060 7 1.48%
Merit Energy 52,813,030 8 1.46%
Eastman Kodak Company 35,866,990 9 0.99% 68,984,090 1 5.19%
Duke Energy Field Services Inc 34,357,980 10 0.95%
Thermo Cogeneration Partnership 33,657,400 3 2.53%
US West Communications Incorporated 16,860,800 4 1.27%
R R Donnelley Norwest Incorporated 6,633,410 5 0.50%
McLane Western Incorporated 5,126,390 6 0.39%
Macerich Greeley Association 5,107,340 7 0.38%
Metal Containers Corporation 4,968,460 8 0.37%
Golden Aluminum Company 4,957,290 9 0.37%
Monfort Packing/Conagra 4,938,990 10 0.37%
$ 1,402,805,250 38.81% $ 196,016,670 14.74%
466
COUNTY OF WELD
STATE OF COLORADO
Principal Employers
Current Year and Ten Years Ago
2005 1996
Percent Percent
Of Total County Of Total County
Employees Rank Employment Employees Rank Employment
Swift 8i Company 2960 1 2.74% 4331 1 5.39%
Northern Colorado Medical Center 2200 2 2.04% 1357 5 1.69%
School District 6 2037 3 1.89% 1675 4 2.09%
State of Colorado(includes UNC) 1988 4 1.84% 1957 3 2.44%
Eastman Kodak Company 1600 5 1.48% 2443 2 3.04%
State Farm Insurance Companies 1513 6 1.40% 764 10 0.95%
Aims Community College 1463 7 1.35% 1167 7 1.45%
Weld County Government 1388 8 1.29% 1000 8 1.25%
Startek USA 987 9 0.91%
City of Greeley 974 10 0.90% 844 9 1.05%
Hewlett Packard 1220 6 1.52%
University of Northern Colorado
Total Principal Employers 17,110 15.85% 16,758 20.87%
Other Employers 90,870 84.15% 63,542 79.13%
Total County Employment 107,980 100.00% 80,300 100.00%
Source: Greeley/Weld Economic Development Office(EDAP)
467
Consumer Price Index
na»._a -a+ue.aara.rns....w xsa:9HAWt2.'"RN4
All Urban Consumers - (CPI-U)
Percent Change
16%
�1 U.S. —Denver
14% t -- --Los Angeles —Chicago
iemeNew York
2%
10%
6%
.
0°/O 't yC"s ': '+_w' • , - 'rv` sa SC ..r. '� ` &^ £• m A-1•
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'
* Projections from Colorado Legislative Council
2005—U.S. = 3.4% Denver= 2.1%
*2006—U.S. = 3.0% Denver= 2.5%
*2007 —U.S. = 2.2% Denver= 2.5%
(http://wwwstate.co.us/gov_dir/govnr_dir/ospb/economic s/cep/2006/cep2006-06.pd0
468
Employment Cost Index (ECI) - Wages & Salaries
Source: U.S. Department of Labor, Bureau of Labor Statistics (BLS)
12 Months Ended
June 2005 June 2006
Private Industry Workers
White-collar 2.4% 2.9%
Blue-collar 2.4% 2.7%
Service 1 .9% 2.3%
By Industry Division
Manufacturing 2.5% 2.8%
Non-Manufacturing 2.4% 2.7%
By Union status
Union 2.1% 2.5%
Non-Union 2.4% 2.9%
State/Local Govt. Workers 2.4% 3.1%
Employment Cost Index (ECI) - All Compensation
Includes Wages/Salaries and Benefits
Source: U.S. Department of Labor, Bureau of Labor Statistics (BLS)
12 Months Ended
June 2005 June 2006
Civilian Workers
White-collar 3.4% 3.1%
Blue-collar 2.9% 2.6%
Service 2.2% 3.2%
Manufacturing 3.7% 1 .9%
Non-Manufacturing 3.0% 3.1%
State/Local Govt. Workers 3.6% 3.8%
469
Denver/Boulder
HISTORICAL AVERAGE PROJECTED/ACTUAL PERCENT INCREASES FOR PAY
AND PAY STRUCTURE FOR "AVERAGE PERFORMERS"
Pay 5.0%
Increases -1
,i
4.0% — ??. .115
,m sl
3 0% es 0
2.0% 400a 19,1„,„
1 0% 4 0 f ,
*
0 0% 7,t14
99 00 01 02 03 04 05 06 07
Proj. Previous Sept CI 4.5% 4.5% 4.6% 4.6% 3.8% 3.3% 3.4% 3.5% 3.6%
Actual® 4.8% 4.8% 4.4% 3.6% 3.2% 3.2% 3.5%
Pay 4.0%
Structure
Increases
3.0%
1114 . €n „ c' «.
2.0%
1 .0% ;
.
i
7 p+ "i• 4:�
0.0%
99 00 01 02 03 04 05 06 07
Proj. Previous Sept O 2.6% 2.6% 3.2% 3.3% 2.5% 2.2% 2.3% 2.5% 2.4%
Actual ® 3.2% 3.6% 2.8% 2.2% 1.8% 1.6% 2.4%
470
Northern Colorado
HISTORICAL AVERAGE PROJECTED/ACTUAL PERCENT INCREASES FOR PAY
AND PAY STRUCTURE FOR "AVERAGE PERFORMERS"
Pay 5.0%
Increases
4.0%
b s
3.0% Qr � 11161
y (2.0% d44 44 ki 44
44 44
0, O0.0% 99 00 01 02
Proj. Previous SeptD 4.1% 4.3% 4.3% 4.3% 3.9% 2.8% 3.3% 3.4% 3.3%
Actual IN 4.6% 4.6% 4.0% 3.8% 3.1% 3.4% 3.1%
Pay 5.0%
Structure
Increases 4.0% -
tith "'Pt
4 . 4.4 -
Et; 4
y'e't RI L$
Cd"' ` PY5f'4.
1 0% i A gg�
: 3k' k ?fs.
JW
'"Z I
0.0%
X, .
99 00 01 02 03 04 05 06 07
Proj. Previous Sept O 2.8% 3.1% 4.1% 3.8% 2.5% 2.2% 2.1% 2.6% 2.2%
Actual MI 3.3% 3.5% 2.7% 2.7% 2.8% 1.7% 2.2%
471
a F 1 re r 4 r J `rA arc, r
,E,,,- hrt;,1N'c%%,754;xr H p`' Jiaan'`2e r' d 37 " ',x, R,r e^�` N� 1'y'Pi ,3p'r"' "�°'I, ,, w+. g y 't a
.+ ae0 11a � s ��e " tw "K °,,,,'
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Weld County,Colorado
Updated 2006 UPSTATECOLORADO
2005 Rate of Inflation(Based on CPI) Weld County Personal Income(S billions) ACCRA Cost of Living 4th Quarter 2005
Metro Area 100%Composite Index
Denver/Boulder/Greeley +2.09% 2000 2004 2005 est.
United States +3.39% $4.59 $5.38 $5.79 San Diego,CA 150.3
Chicago, IL 117.4
Seattle,WA 115.3
Reno, NV 112.1
Per Capita Income pow est) Weld County Average Wage—All Industries Denver,co Y 100 6
Weld County Colorado U.S.Average (2005 est.) Albuquerque, NM 100.7
$25,968 $36,800 $34,579 $33,072 Phoenix,AZ 100.4
Loveland, CO 97.2
GREELEV,CO 92.7
Population Characteristics Weld County Population
Weld Co. Greeley
1980 123,438 53,006 1990 2000 July2004 1990 2000 July2004
1990 131,821 60,536 Census Census Estimate Census Census Estimate
2000 180,936 76,930 Weld County 131,821 180,936 217,781 Lochbuie 1,168 2,049 3,304
2011 Projection 268,025 94,176 Ault 1,107 1,432 1,421 Longmont(MCP) - 24 26
ACE/ETHNICITY Berthoud(MCP) - 16 36 Mead 456 2,017 2,331
R
A race Brighton(MCP) 17 154 206 Milliken 1,605 2,888 5,214
White 7949% 7799% Broomfield(MCP) 4 10 n/a New Raymer 98 91 97
Black/African American .65% 1.02% Dacono 2,228 3,015 3,309 Northglenn(MCP) - 12 12
Eaton 1,959 2,690 3,825 Nunn 324 471 520
Amer.Indian/Alaskan Native 1.02% .92%
Asian .96% 7.38% Erie(MCP) 1,244 2,009 3,639 Pierce 823 884 878
Native Hawaiian/Pacific S. .12% .21% Evans 5,876 9,514 16,280 Platteville 1,515 2,370 2,576
Firestone 1,358 1,908 5,748 Severance 106 597 1,563
Some other race alone 15.04% 15.81%
Two or more races 212% 2.96% Fort Lupton 5,159 6,787 7,111 Windsor(MCP) 5,062 9,612 11,295
Hispanic or Latino 30.65% 34.27% Frederick 988 2,467 5,905 Unincorporated 33,002 41,832 42,857
Non Hispanic or Latino 69.35% 65.73% Garden City 199 357 348
AGE DISTRIBUTION Gilcrest 1,084 1,162 1,161 MCP=Multi County Place
Under 18 27.39% 24.94% Greeley 60,454 76,930 85,887
18-44 42.93% 46.85% Grover 135 153 154 Greater Greet
ey*
45-64 21.26% 19.05% Hudson 918 1,565 1,595
Over 64 8.42% 9.16% Johnstown(MCP) 1,579 3,827 6,036 2004 Population Estimate
MEDIAN AGE 31.16 29.61 Keenesburg 570 855 1,157 104,372
Kersey
HOUSING UNITS 80,773 31,968 980 1,389 1,433
AVG.HOUSEHOLD SIZE 2.81 2.65 La,,jSalallll�e�p�)/� yy� 1,803 1,849 1,857 'Howes Evans,Garden City,Greeley 8 La Salle
Employment Average Annual Wages
__Weld County by Sector_ 2004 2005 %Change__ 2004 2005 ._%Chaage
All Industries 75,274 76,979 +2.27% $31,564 $33,124 +4.94% Labor Force/
Private 63,294 64,490 +1.89% $31,616 $33,384 +5.59% Employment
Agriculture,Forestry,Fishing and Hunting 3,643 3,915 +7.47% $23,244 $24,752 +6.49%
Mining 1,500 1,719 +14.60% $49,712 $57,720 +16.11%
Utilities 240 230 -4.17% $66,404 $62,400 -6.03% 2004 2005
Construction 7,026 7,917 +12.68% $34,840 $36,400 +4.48% Weld County
Manufacturing 10,109 9,674 -4.30% $41,132 $42,796 +4.05% Labor Force 108,615 109,916
Wholesale Trade 3,342 3,320 -0.66% $44,824 $46,748 +4.29% Employed 102,786 104,342
Retail Trade 8,254 8,248 -0.07% $23,764 $23,920 +0.66% Unemployed 5,829 5,574
Transportation and Warehousing 1,852 1,480 -20.09% $40,820 $39,156 -4.08% Unemployment Rate 5.4% 5.7
Information 1.108 1,124 +1.44% $39,468 $37,804 -4.22%
Finance and Insurance 3,154 3,561 +12.90% $43,004 $43,004 none
Real Estate and Rental and Leasing 920 1,007 +9 46% $25,428 $26,728 +5.11% Latimer County
Professional and Technical Services 1,792 1,970 +9.93% $37,076 $40,404 +8.98% Labor Force 162,927 164,904
Management of Companies and Enterprises 782 820 +4.86% $65,000 $106,080 +63 20% Employed 155,416 157,724
Administrative and Waste Services 4,047 4,003 -1.09%b $20,748 $21,944 +5.76% Unemployed 7,511 7,180
Educational Services 276 288 +4.35% $19,552 $20,020 +2 39% Unemployment Rate 4.6% 4.4%
Health Care and Social Assistance 7,163 6,941 -3.10% $32,084 $34,060 +6.16%
Arts,Entertainment,and Recreation 727 854 +17.47% $13,520 $13.676 +1.15%
Accommodation and Food Services 5,685 5,685 none $10,140 $10,556 +4.10%
Other Services 1,671 1,734 +3.77% $21,840 $21,788 -0.24%
Government 11,979 12,489 +4.26% $31,252 $31.876 +2.00%
'Based on 2nd Quarter Data
? s 1 s r. r yx r sr,a s t " tnx '''941''''-'1%
,94„r itz rlt.e•
ih, x?a . .. s.;i, ",1'''',:-:-‘,1-1,,; . a . ,?.r . .m f_ .,h�4.,�iK$ 7ffit� :, _ ,.£'''"4:4 .
fir Jobs Location ion I alai r rim. :I Sr " 'MOloy.-
Swift&Company 2,960 Weld County Agland,Inc. Golden Aluminum,Inc. PCC Adv.Forming Technology
North Colorado Medical Center 2.200 Greeley All American Homes Hall-Irwin Corporation Roche Constructors
Weld School District 6 2,037 Greeley/Evans
State of Colorado(includes UNC) 1,988 Weld County Asurion Harsh International,Inc. RR Donnelley Norwest
Eastman Kodak,Colorado Division 1,600 Windsor BMC West Hensel-Phelps Construction Sempenan
State Farm Insurance Companies 1,513 Greeley Boulder Scientific Hungenberg Produce Star Precision.Inc.
Aims Community College 1,463 Greeley/Ft.Lupton Burns Company,Inc. Kodak Polychrome Graphics Sunblest Farms
Weld County 1,388 Weld County Color Star Growers Leed Fabrication Services TSN,Inc.
Stanek,Inc. 987 Greeley Colorado Railcar Mfg. Martin Produce Company Tagawa Greenhouses,Inc.
City of Greeley 974 Greeley Delphi Medical Systems Meadow Gold Dairy United Agri Products
U.S.Government(including civilian, 597 Weld County
civilian military a postal) Flatiron Constructors Metal Container Corporation Universal Forest Products
McLane Western 520 Longmont Gerards Bakery LLC 0-I Villano Brothers Farms
472
Etectricit 11__.
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.
Atmos Energy Xcel Energy
For rate information call: For rate information call: Seattle
(888)442-1313 (800)481-4700 Minneapolis
Water/Sews v—_.__-__
Several area water systems serve Northern Colorado.Considerable �'New
foresight by leaders in the county in purchasing water has ensured an �
adequate water supply not only during drought,but to accommodate .�! � �--,`t York
considerable population and industrial growth. Sewer services are ■��� �� �' City
municipally provided in most areas of the county.
. ����Atlanta
T Angeles Orlando
Phoenix
Retail Sales Tax Albuquerque Miami
State of Colorado(excluding food) 2.9% Houston
Weld County None
City of Greeley(including food) 3.46%
Local Municipalities—varies 2%-4%
State Corporate&Personal Income lax
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 faxes
Industrial/commercial property(buildings,land and equipment)is assessed at Travel By By Miles
City/State Time Rail Truck (From
29%of market value(based on a variety of factors).The state does not levy a From
property tax;however,counties throughout the state do.In Weld County there ( Denver) (Hours) (Days) (Days) Denver)
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
State Unemployment Insurance Kansas City 11/4 2 2 606
Unemployment insurance tax liability is based on the taxable wage base, Los Angeles 2 3 4 1,031
which is the first$10,000 of each worker's wage.If covered for the first time, Minneapolis 11/2 3 3 917
the tax rate will be 1.7%of the wage base or a rate equal to the industry aver- New York City 31/4 5 8 1,794
age,whichever is greater.Upon the 3rd and 4th years of coverage,the rate is Orlando 23/4 5 6 1,805
changed to a computed rate based on the employer's individual experience. Phoenix 11/2 3 3 813
Seattle 21/4 3 4 1,341
wry. Washington,D.C. 3 5 8 1,620
2005 Home Sales by Region —_-- ------._--_—
Median International Airport:
Region' #Sold Sales Price Denver International Airport
GREELEY/CENTRAL 2,000 $164,500 Distance from Greeley: 50 miles
Ault.Eaton,Evans,Greeley,Gilcrest.
Kersey La Salle,Nunn,Pierce
NORTHWEST 1,060 $214,425 General Aviation Airports
Johnstown,Milliken,Severance,Windsor Greeley-Weld County Airport
EAST/RURAL 44 $179,900 Erie Airport
Grover.Hudson,Keenesburg,New Raymer Fort Collins-Loveland Airport
SOUTH CENTRAL 156 $179,900
Fort Lupton,Lochbuie,Platteville
SOUTHWEST 767 $249.000
Dacono,Del Camino,Erie,Firestone,Frederick,Mead Freight:Union Pacific, Burlington Northern Santa Fe,and
Great Western Railway of Colorado(OmniTRAX).
2004 2005
Foreclosures-Weld 1,155 1,500
Vacancy Rate-Greeley 12.0% 10.8% ^
15 motor freight companies service Weld County.
473
f1.35 ,: w 4 :: L'EDUCATION r .y c11 r a ;.:i
Pi+bhc E.ciuear .rm --------— — Higher Education
Fal,2005 Enrollment
RE-1 Gilcrest 1,982 Dist 6 Greeley/Evans 18,591 University of Northern Colorado-www.unco.edu
RE-1J St.Vrain Valley 5,738 RE-7 Platte Valley(Kersey) 1,134
(Dacono,Erie.Mead, RE-8 Ft. Lupton 2,324 Located in Greeley, UNC offers a comprehensive array of
Firestone&Frederick) RE-9 Ault-Highland 843 baccalaureate programs and master's and doctoral degrees.
RE-2 Eaton 1,643 RE-10 Briggsdale 144 Fall 2005 Headcount: 12,302(10,646 FTE)
RE-3J Keenesburg 2,024 RE-11 Prairie(New Rayner) 158
RE-4 Windsor 3,371 RE-12 Pawnee 125
RE-5J Johnstown/Milliken 2,579 TOTAL 40,656 Aims Community College-www.aims.edu
Welt County is privileged to have within easy commuter distance
rice mzioi universities: With campuses in Greeley, Ft. Lupton and Loveland,Aims is one
Colorado State University Fort Collins www.colostate.edu of the largest comprehensive community colleges in Colorado
University of Colorado Boulder www.colorado.edu with over 1,500 day and evening courses offered.
University of Colorado Denver www.cudenver.edu Fall 2005 Headcount: 4,409(1,321 FTE)
Denver University Denver www.du.edu
Colorado School of Mines Golden www.mines.edu
AIL TINANCE/INCENTIiVES
lazablc Retail Sales (in millions) Enterprise Zone
2004 2005 Weld County has a state-designated enterprise zone in twenty
Weld $2,073.7 $2,262.6 municipalities,including Greeley,offering state tax credits for businesses
%Change +9.1% locating within the zone.
Greeley $1,090.7 $1,130.6
°/Change +3.7% Greeley Community Development Fund
Loan program designed for small businesses in Greeley that are
Shopping Centers marginally qualified for direct bank or SBA financing.
Greeley Mall—located on U.S.34 Bypass. Major anchors include:
Cinemark 12,Dillard's, Dillard's Men&Home Store,JC Penney and Weld/Larimer Revolving Loan Fund
Sears with 70 shops,services and restaurants. In addition,strategi- "Gap"financing for industry projects that create new jobs in rural areas of
cally-placed neighborhood retail centers throughout the county make Weld or Latimer Counties.
local shopping convenient.
r, Waivers of Fees& Permits
. MMUNITY;$ERVICES 1 Waivers for new industrial construction are available in several Weld
communities
Number of Hotels/Motels: 28-1,262 rooms
Bed &Breakfasts: 8-43 rooms AGRICULTURE z
Newspapers: The Greeley Tribune,circ.28,000 Weld County is an agricultural empire of 2.5 million acres of which 75%
Weeklies serve many of the smaller Weld communities. 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 KKQZ 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
Licensed beds 398 Farms with sales of$100,000+ 773 702 540
Pop.Service Area 382,000+ 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:
January Colorado Farm Show
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
September Greeley Fiesta
September Oktoberfest
October Kodak Hot Air Balloon Harvest
December Festival of Trees Yearly averages—Greeley
Cultural: Union Colony Civic Auditorium, Greeley—1,700 seat nowll Average Temperatures:
Says fail 0 April y 63H 36L
performing arts facility and home to the Greeley Philharmonic Days Sunshine 340 July 89H 59L
Orchestra and Greeley Chorale October 66H 37L
UNC Performing Arts Series
474 December 41H 17L
COLORADO'S LA '', LEST
TEN COUNTY BUDGET
COMPARISSNS
FOR PRIOR YEAR
Population Distribution
®Total Population ®Unincorporated Population
600,000
500.000- _....:_ ._._ _.._._ _.__..._.__ .___...._. ._... _ ...._. ..__..........
400.000-- _......._.. ..______.__...____._._ _ .__..... ._.._.._....._._._ -_
O
0
300.000 ........_. ___._ _........_ ..._...__ .... .._._.__.. _._ __...-.
O
200,000—.:
100.000 _.. _ .__ _. __.. ...._.. ..__._.
Ad alas Arapahoe Boulder Douglas EI Paso Jefferson Larenet Mesa PuePlo Weld
County
Adams Arapahoe Boulder Douglas El Paso Jefferson Larimer Mesa Pueblo Weld
Total Population 413,254 541,755 290,937 263,178 576,240 536,748 274,716 133,201 154,383 l 234,857
Unincorporated Population : 84,882 69,453 45,357 176,513 148,094 186,949 70,108 70,064 46,577 46,220
475
Taxable Assessed Value by Type
®Residential ®Commercial ■Vacant Land Ei Agriculture
100% ,... ---- ------ --.._ --- ---
*tp'it.
90°Iii
m
m 70°A, - -
a
m
m
b 50%
C
a
d 30%
20"/
10%
0%
Adams Arapahoe Boulder Douglas El Paso Jefferson Larimar Mesa Pueblo Weld
County
$Millions
Adams Arapahoe Boulder Douglas El Paso Jefferson Larimer Mesa Pueblo Weld
Residential 1,996 3,693 2699 2,206 2,893 3,853 1,914 619 j 521 1,052
Commercial 1,391 2,478 1,994 1219 2,032 2,450 1,185 414 239 663
Vacant Land 189 252 196 '� 269 336 239 249 86 61 115
Agriculture 18 9 33 14 15 20 16 18 11 92
476
Primary Sources of Revenues
•Current Property Taxes ®Sates and Use Tax
•All FederalJSlate/Mun1cspal Grants lK Charges for Services
5300,000.000.00
t rq",8
•
5250.Ofl0.DO0.0O
5200.000.000.00- ( P �.....---- ......_. .,...... .--._.._- ----..._.._._ __._
tiK
Oji
1":63$150.000,000.00 - 4l q- ._ k �.! s ....._.__
5100.000.000.00-- -. Miiy.
S5O,00O.O0O-00 - .._ _ .� ..-.
50.00 .. -
Adams Arapahoe Boulder Douglas El Paso Jefferson Larimer Mesa Pueblo Weld
County
Adams Arapahoe Boulder Douglas El Paso 1 Jefferson Larimer I Mesa Pueblo
Current Property Taxes $105,444,000 l $114,777,000 $107,271,000 $86,419,000 $38,107,000 $165,477,000 $77,699,000 $23,540,000 $29,340,0(
Sales and Use Tax $28,633,000 $17,141,700 $23,093,000 $43,064,000 $70,615,000 $37,204,000 $30,144,000 ! $28,075,000 $15,020,01
All $118,356,000 $49,107,200 !, $31,916,000 $13,558,000 $51,017,000 $53,013,000 $33,515,000 $35,905,000 $50,504,0(
i i I
Federal/State/Municipal I
Grants
Charges for Services $21,781,000 $21,243,600 I $13,069,000 $15,071,000 $20,114,000 $35,941,000 $25,028,000 $16,827,000 $7,986,0(
477
Primary Revenue Sources (Normalized to Population)
•Property Taxes per Capita •SOT per Capita
•AB Grants per Capita ®Charges for Services per Capita
$700.00
$600.00 14 0AI p
$500.00 n° . ,."` {p ...
Chi'
,, r m 5�1 4 I ,*--
.4111:11A .
1
Y 4 I. ++y k IH i( 1 'A. :fi Ca taliT II MIC I,a
3S400.00-_. _ _....._'
a 1
C
X5300.00 — - -_ _..___.__..._ __, ..
co
cr
$200.00 .. ..._ - ._ - ...
5100.00-. ._ - ._. : _. _. ._ ..
50.00
Adams Arapahoe Boulder Douglas El Paso Jefferson Larimer Mesa Pueblo Weld
County
Adams ; Arapahoe Boulder Douglas El Paso Jefferson Larimer I Mesa Pueblo Weld
Property Taxes per Capita $255.16 $211.86 $368/1 $328.37 ! $66.13 $308.30 $282.83 1 $176.73 $190.05 $275.21
SOT per Capita $24.86 $ 18.37 $23.95 $36.60 $ 10.50 $32.47 '. $27.25 $29.47 $22.57 $26.82
All Grants per Capita $286.40 $90.64 $109.70 $51.52 $88.53 $98.77 $122.00 I $269.56 $327.13 $144.07
Charges for Services per Capita $52.71 $39.21 $44.92 $5727 $3491 $66.96 $91.10 1 $12633 $51.73 $22.58
478
Citizens Served per County Employee
300
250"-
200- .. ._ _ _........ ......._. ....__.__-
m
e
O
a
W
__
e
co
V
100 ._ ...: -
50_._
C . ,
Adams Arapahoe Boulder Douglas El Paso Jefferson Latimer Mesa Pueblo Weld
County
Adams Arapahoe Boulder Douglas ' El Paso Jefferson Larimer Mesa Pueblo Weld I
Citizens Served per Employee ! 238 ! 298 201 247 i 277 190 183 142 151 214 1
479
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COLORADO.
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