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Home My WebLink About20260060 1 Page of Document Included in Paper File Remainder Retained Electronically w ce• h= _.,,,.....4.1,,,,,,i .,, . tpk'''''. 14)41j 'NI& ',€__4' r.,L. AfPutThzzat/ Jgove 2 0 2 6 � highplains Librar` 1)istrict r 1 P C J dll� f:4 , s .-,P,,,,_ -- —highikd ---4-_-_ -,-.0) n �� Library Y %u b„ "- ri,....,..i item:, J - w Or I li tl.iik, 1k1kn ' 111111(4 tt>:uiui►'t i lUl 1:.�>�`►i�Yi lc r xp1ore : r (; ..., Dr'e�1t11 ,oniiect �<�ci�ili,c � • . rience , , , ,, Qt.,,„n:Co`-f ;on5 C CC'.CA(13B/04), EI(To/La) o I/05/26 l2/30/2 5 2026-0060 LI.00O '7', highplains .rmi Library District Finance Department 2650 W. 29th Street Greeley, Colorado 80631 Board of Trustees 111 Nick Nakamura Joyce Smock Deana Lemos-Garcia Chairman Vice Chairman Secretary/Treasurer r ktil P. 1 . ...._:4-76 ",,,,,,,.:. _,,.I /fir 4fr Jenna Evans Gerri Holton Lisa Taylor Michael Wailes 2 highplains A A Library District Administrative Office 2650 W. 29th Street Greeley, CO 80631 District Support Team Dr. Matthew Hortt, Executive Director Bob Arellano, Facilities Manager Marjorie Elwood, Associate Director of Public Services Eric Ewing, Associate Director of Human Resources Rebecca Libersat, Collection Resources Manager James Melena, Community Relations and Marketing Manager Niamh Mercer, Foundation Director Elena Rosenfeld, Community Engagement and Strategies Manager Susan Staples, Information Technology and Innovation Manager Natalie Wertz, Finance Manager Managers Melissa Beavers, LINC Melanie Goldman, Carbon Valley Regional Library Ian Holmes, Erie Community Library Rita Kadavy, Riverside Library and Cultural Center Rick Medrano, Outreach Charlene Parker, Farr Regional Library Mallory Pillard, Centennial Park Library 3 Board of Trustees High Plains Library District Foundation Board Organizational Chart L=i4 Executive Director j i i Community Associate Associate Director of Engagement& Community Relations Manager of IT& Director of Human Foundation Director Public Services Strategies Manager Facilities Manager ( &Marketing I Innovation I Finance Manager I Resources • Eve[&Experience nS pe Accaununy're,minion Collection Resources ce Public Scrvnaes Oia Ulan s t = —= —= Ilr Evens&Expedences Librarian IT Applicatio Fncnds and - L.nµneers nv _ [o d A' sociate Public Services Sce Public Senn,.Ora Chan Events and Experiences Libnry Associate III Application and Support Analvsn —= —= tIaphaL,&Markeiin_ Spcciaim E-Marketing Sr,tali, —=—= Libra's,Pmces s Information Man Ciallst Spanish I11,11.1., llmulaunn&IMalLYting ► SperulAt 4 Table of Contents Budget Message Letter to the Board 9 Budget Narrative 13 Strategic Goals and Strategies 13 Short-Term Organization Factors 14 Priorities and Issues 14 Fund Description and Fund Structure 16 Basis of Budgeting 16 Financial Policies 17 Budget Process 18 Fund Balance 20 Revenues 21 Long-range Financial Plans 24 Capital Expenditures 26 Impact of Capital Investments on Operating Budget 27 Debt 27 Position Summary Schedule 28 Department Descriptions 28 Branch Services Carbon Valley Regional Library 31 Centennial Park Library 31 District Services Library &Archive 32 Erie Community Library 32 Farr Regional Library 33 Grover 33 Kersey Library 34 LINC 34 Mead 35 Riverside Library and Cultural Center 35 Department of Community Engagement 36 Outreach Services 36 Community Relations and Marketing Department 37 District Support Services Collection Resources Collection Development 38 Interlibrary Loan and Prospector 38 Bibliographic Services 38 Finance Department 39 Human Resources Department 39 Facilities Department 39 Information Technology and Innovation Department 40 HPLD Friends & Foundation 41 Goals and Objectives and Performance Measures 41 5 2025 District Budget Budgeted Revenue and Expenditures 45 Budget Summary 46 Resolution to Adopt Budget 52 Resolution to Appropriate Sums of Money 54 Resolution to Set Mill Levies, Weld County 55 Certification of Tax Levies, Weld County 56 Resolution to Set Mill Levies, Boulder County 60 Certification of Tax Levies, Boulder County 61 Lease-Purchase Schedule 65 Capital Improvement Program Narrative 67 Item Description by Location 68 Department Budgets Board of Trustees 71 Executive Director 72 Associate Directors 73 Centennial Park Library 74 Farr Regional Library 75 Carbon Valley Regional Library 76 Lincoln Park Library 77 LINC 78 Outreach Services 79 Mead 80 DSS Library & Archive 81 Erie 82 Kersey 83 Riverside Library and Cultural Center 84 Grover 85 Administration 86 Community Relations and Marketing 87 Information Technology and Innovation 88 Human Resources 89 Finance 90 Foundation 91 Facilities Services 92 Collection Resources 93 Budget String Coding Numeric Sort 95 Alpha Sort 99 6 Statistical / Supplemental Section Adjustments from proposed budget to final budget 104 Assessed and Estimated Actual Value of Taxable Property Table 105 Assessed Value History Graph 106 Assessed Value by Property Category Graph 107 Property Tax Levies and Collections 108 Principal Taxpayers 109 Principal Employers 110 Demographic and Economic Statistics 111 Population Forecast Weld County 112 Population by Age Group Weld County 113 Projected Weld County Population Change 114 Long-range financial projection 115 Property Tax Classification and Assessment Rate SB22-238 116 Comparison: SB24-233 to HB24B-1001 117 Glossary & Acronyms Glossary 121 Other Resources & Information High Plains Library District https://www.mylibrary.us/ Weld County Colorado https://www.weldgov.com/ Colorado Oil and Gas Conservation Commission https://cogcc.state.co.us/#/home Macrotrends website for oil and gas historical prices https://www.macrotrends.net/1369/crude-oil-price-history-chart Longforecast website for oil and gas pricing forecasts https://longforecast.com/oil-price-today-forecast-2017-2018-2019-2020-2021-brent-wti State of Colorado Demography https://demography.dola.colorado.gov/ Upstate Colorado https://upstatecolorado.org/news/ Weld County literacy information https://nces.ed.gov/surveys/piaac/skillsmap/?view=comparison&geolevel=county&- first=8123 7 2026 Budget Message highp1ains Library District Administration •2650 W. 29th St. • Greeley, CO 80631 Phone: 970.506.8550 • Fax: 970.506.8551 December 8, 2025 Dear Board of Trustees and High Plains Library District Taxpayers: It is our pleasure to submit to you our 2026 budget for your consideration and adoption. This budget was prepared by the Finance Department with input and direction from the Board of Trustees, members of the District Administrative Support Team, Library Managers, and the Executive Director. General guidelines used to formulate this document include the mission statement, the strategic plan, the capital improvement program forecast for the next five years, and financial projections of revenues and expenditures for the next 10 years. Our Mission: Helping build Community. Our Vision: HPLD is a valued community resource. Our Values: These values help clarify the principles that guide the High Plains Library District (HPLD). As trustees, administration, and staff of the High Plains Library District, we are committed to fulfilling our mission and vision while upholding the following values: I� ASPIRE ACCESS • SERVE • PARTNER • IMPROVE • RESPONSIBLE • ENRICH • Access — We provide access to all in our community. • Serve — We serve (value) everyone in our communities. • Partner— We partner to ensure access to expertise. We partner in support of common goals and expanding our value. 9 • Improve — We strive to be a role model organization through relentless efforts to improve. • Responsible — We are responsible with taxpayer funds and work to be taxpayer proud. • Enrich — We enrich lives through providing the opportunity to learn and grow. At High Plains Library District we ASPIRE to help build community and be a valued community resource. Overview This budget will support the High Plains Library District in achieving its mission and vision by providing the necessary funding for the operation of the libraries, the outreach department, public computing centers, and administration and support services. The budget consists of: Summary schedules listing revenues, expenditures, beginning and ending fund balances. The 5-year capital improvement program, plus narrative. The 2026 proposed budget includes funds for construction in Mead, an addition at the DSS location, and an operating budget for continuing to provide a quality level of library services. The budgeted general fund revenues for 2026 are $57,812,027 and the budgeted general fund expenditures for 2026 are $64,796,719. That equates to a budgeted decrease in net assets of $6,984,692. Budgeted revenues for 2026 have increased 1.71% from the 2025 budget. Budget restrictions in other expenditure areas have allowed for planning for a 3.5% merit increase for staff. High Plains Library District is planning for additions to FTE and staff headcount in 2026 primarily to staff the new library in Mead, the DSS expansion, and Workforce Mobile Unit. The budget includes funds to continue to participate in Prospector which allows patrons increased access to additional resources beyond the High Plains Library District collection. 10 The primary source of revenue for the District is derived from a 3.039 mill levy for operations applied to the assessed value of portions of Weld and Boulder County properties. Property tax which includes delinquent taxes, refunds and abated taxes comprise 91% percent of the District's budgeted revenue for 2026 while specific ownership tax is 3%. The remaining 6% percent consists of investment earnings, grants, fines, fees, and miscellaneous revenues. Property Taxes 91% Ii6- .ate iiiiiillio Other Revenue 6% Specific Ownership Taxes 3% 11 The expenditures of the district are comprised of salaries and benefits that equal 34% of the budgeted expenditures, operating expenditures add an additional 19%, capital outlay equals 28%, and the tax distribution to member libraries equals 19% of the total budgeted expenditures. Operating Capital Outlay 19`)/0 28% Salaries & Member Tax Benefits Distributions 34°/0 19% Budget The annual budget and appropriation ordinance is adopted by the Board of Trustees in accordance with the Colorado State Statute (29-1-108(4), C.R.S.). The budget is prepared on a basis consistent with accounting principles generally accepted in the United States for all governmental funds. The accounting system is employed as a budgetary management control device during the year to monitor the individual expenditures. The 2026 budget will be continuously evaluated to assure that funds are expended judiciously. Respectfully submitted, Dr. Matthew Hortt Natalie Wertz Executive Director Finance Manager 12 High Plains Library District Budget Narrative Strategic Goals and Strategies During late 2024, High Plains Library District (HPLD) began the strategic planning process (SPP) for 2026. This process involved gathering ideas from staff, listening to community members throughout the library district, meeting with governmental and non- profit organizations, and having discussions with community leaders, board members, and staff. Dr. Matthew Hortt, Executive Director, used the input from these stakeholders to develop a strategic plan. The SPP is designed to support, inform, and align with the budget process. See the diagram below. HPLD is working toward repeating this process annually. WHAT'S BEEN DONE SO FAR. . . .AND WHERE WE'RE HEADING 1 2 ® 4 DECEMBER-JANUARY FEBRUARY-MARCH APRIL-MAY JUNE- STAFF SUBMITTED CHALLENGES THE SUBMISSIONS COMPILED,SORTED, SUBMISSIONS EVALUATED USING BUDGET PLANNING COMMUNITY IS FACING AND IDEAS AND REVIEWED ASSESSMENT TOOL PROCESS ON HOW HPLD CAN HELP The strategic plan goals include: • developing programs focused on life skills and workforce development (Skills pipeline); • capital projects discussed later; • supporting literacy throughout the district. 13 Short-Term Organization Factors A demographic study completed during 2019 indicated that the High Plains Library District service area is experiencing and is expected to experience significant population growth in the foreseeable future. The 2020 census reports a Weld County population of 328,981, an increase of over 76,000 or 30% from the 2010 census. The Colorado State Demography office is forecasting the Weld County population to grow to 422,751 in 2030. High Plains Library District will need to provide library services to those individuals. This growth influences decisions about facilities, staffing, and how best to provide library services efficiently and effectively. The budget for 2026 includes an operational budget and capital projects needed to serve the growing population. A significant portion of the property tax base for High Plains Library District is from oil and gas. That causes significant volatility in the revenue stream. Budget Year Oil and Gas percentage of HPLD assessed value 2026 55% 2025 58% 2024 67% 2023 60% 2022 43% The Colorado Legislature passed SB19-181 in April 2019. That law changed the way oil and gas production is regulated in Colorado. The uncertainty about the long-term impacts of that law on the oil and gas industry affects revenue projections and decisions about spending available resources and the level of reserves that should be maintained. Other changes in state and federal policy and regulation have impacts on oil and gas production and prices. This uncertainty has caused the library district to maintain a higher level of reserves than might be seen if the property tax base was more predictable. Inflation continued to increase in 2023 and increased at a slower rate in 2024 and 2025. Inflation is expected to continue into 2026 and is expected to impact most operating expenditures and capital projects. Inflationary pressure on wages and a competitive labor market are expected to increase the cost of labor. The Federal Reserve maintained the Federal Funds Rate at 4.25% to 4.5% through much of 2025. The Federal Reserve cut the rate by .25% at the September and October meetings bringing the Federal Funds rate to 3.75% to 4.00%. Priorities and Issues The permanent, long-term effects of the economic conditions created by the shutdowns in response to COVID-19 are yet to be determined. However, the oil and gas market crash and dramatic increase in unemployment that occurred in 2020 demonstrated a need in our communities for High Plains Library District to respond by providing more 14 skills-based and development programming to help people acquire and improve marketable skills. The shutdowns during 2020 helped identify locations in our district where improved Internet access is most needed. In response to that need, HPLD obtained grants to purchase mobile Wi-Fi units, placed Wi-Fi units in high need locations in the district community, and purchased 16 mobile Wi-Fi units that were made available for specialty checkout. During 2026, High Plains Library District will work with partner agencies to continue to close the digital divide, improve digital literacy and access. In addition to the factors noted above, the diversity of the population in the service area must be considered in the development of the budget. High Plains Library District is committed to ensuring that our programs and services are accessible to everyone and is continually striving to improve the library experience for all visitors. The materials collection, programs, and services should be designed to provide some level of library service for the entire population. The facilities and staff should feel welcoming to a wide variety of individuals. The population diversity affects decisions about amounts and types of materials purchased and programs that are offered at the libraries. Funds have been allocated in the Collection Resources department to allow the library to purchase a wide spectrum of materials in a variety of formats and genres. Resources have been allocated in the budget for citizenship, English as a Second Language (ESL), and Right to Read classes. Each year High Plains Library District is honored to host a naturalization ceremony for individuals who have completed citizenship classes and passed the examination. 28 individuals from 17 countries including Brazil, Canada, Djibouti, Mexico, Nepal, Philippines, Sri Lanka, Sudan, and the United Kingdom became United States citizens in the 12th annual naturalization ceremony in Greeley, Colorado on June 27, 2025. The library district covers a geographical area of almost 4,000 square miles in northeastern Colorado. High Plains Library District includes most of Weld County and a small portion of Boulder County. The service area includes some near-urban/suburban, more densely populated areas, and some rural, remote, sparsely populated areas. Providing library services in areas where individuals do not have convenient access to a library building requires creativity and additional resources. The Outreach Department is designed to provide library services to those individuals. Funds have been allocated in the 2026 budget for Outreach department operations. The Information Technology and Innovation (ITI) Department budget will allow High Plains Library District to continue to support access to electronic resources throughout the district. The development of the strategic plan has allowed High Plains Library District to improve the focus on priorities for the 2026 budget. The basic priority has been and continues to be providing high-quality library services throughout the district. The focus for 2026 has been refined to specific capital projects, supporting literacy, and developing skills-based and workforce development programming (Skills pipeline). Moving to more skills-based programming, supporting literacy, developing operational excellence, and specific capital projects were focus points for the 2025 budget. HPLD 15 will continue to focus on specific capital projects, supporting literacy, and skills-based and workforce development programming in 2026. As High Plains Library District pursues its mission of Helping build Community, taxpayers, patrons, and staff members will know that we are succeeding when patrons are accessing the collection, attending programs, learning new skills, and developing skills. Another marker of success for HPLD is having community partners and local leaders that are engaged with and support the library. Fund Description and Fund Structure High Plains Library District maintains two funds for accounting and budgeting purposes — the general fund and the debt service fund. The general fund is High Plains Library District's primary operating fund. It accounts for all financial resources of the district, except those required to be accounted for in another fund. The general fund is a major governmental fund of the district and the 2026 budget appropriates funds for the general fund. The debt service fund accounts for the resources accumulated and payments made for principal and interest on the long-term debt of the district. The debt service fund has also been a major governmental fund of the district. The Certificates of Participation Series 2010 were paid off in December 2019. The district has no long-term debt outstanding as of December 31, 2025. There is no debt service fund budget appropriated for 2026. Basis of Budgeting Annual budget and appropriation ordinances are adopted by the board in accordance with the Colorado State Budget Law. The budget is prepared on a basis consistent with accounting principles generally accepted in the United States for all governmental funds (modified-accrual - the same basis of accounting used in the audited financial statements). Depreciation is not budgeted for and capital outlay is budgeted for. Depreciation is recorded in the Annual Comprehensive Financial Report government- wide financial statements and capital outlay expenditures are capitalized in the Annual Comprehensive Financial Report government-wide financial statements. The accounting system is employed as a budgetary management control device during the year to monitor expenditures. The legal level of control is at the fund level. All annual appropriations lapse at year end. 16 Financial Policies Below is a summary of some financial policies of High Plains Library District. High Plains Library District is in compliance with the financial policies. The 2026 budget is prepared in compliance with these policies. The finance policies are available on the High Plains Library District website. Balanced Budget Colorado state statute and district policy does not allow a budget with deficit spending which is defined as expenditures in excess of available revenues and beginning fund balance. A balanced budget is defined as a budget where budgeted expenditures do not exceed budgeted revenues plus beginning fund balance. Fund Balance / Reserve High Plains Library District is subject to the Emergency Reserve requirements of the Colorado Taxpayers Bill of Rights (TABOR). The TABOR Emergency Reserve provision requires High Plains Library District to maintain a reserve of 3% of prior year revenues. In addition to the emergency reserve, High Plains Library District policy requires six months of operating expenditures to be maintained as a fund balance reserve. Debt High Plains Library District is prohibited from issuing debt in excess of the legal debt limit of 1.5% of assessed value. Colorado TABOR prohibits governments from issuing bonds without a vote by the citizens. Governments may issue Certificates of Participation without a vote of the citizens. High Plains Library District policy requires approval of the Board of Trustees to issue long-term debt. Investment High Plains Library District investment policy complies with Colorado state law. The primary investment objectives are preservation of capital and liquidity. Permitted investments include U.S. Treasuries, Federal Agencies and Instrumentalities, Corporate Securities, Local Government Investment Pools, and Money Market Funds. Budgetary Control The legal level of control is the fund level. The proposed budget is presented to the Board of Trustees by October 15 each year. The proposed budget is posted on the High Plains Library District website and interested parties can review it from the website or in person at the district's administrative offices during regular business hours. A public hearing is scheduled and held by December 15 each year. The Board of Trustees adopts the mill levy and the budget by December 15 each year. The budget is posted on the district's website and filed with the State of Colorado by the end of January each year. During the year, the finance department prepares monthly budget to actual reports of revenues and expenditures. The budget to actual reports are posted on the High Plains Library District website and sent to the HPLD finance committee. The Executive Director, the finance department, and each department head and library 17 manager monitor the budget to actual activity throughout the year. If a budget amendment is needed, the amendment is presented to the board, a public hearing is scheduled and held, and the board votes on the amendment. If the board approves the amendment, the amended budget is filed with the State of Colorado. Revenue The primary revenue source for High Plains Library District is property tax. Property tax revenue is a function of the assessed valuation of taxable property within the district as certified by the county assessors multiplied by the mill levy approved by the Board of Trustees. Property taxes are billed and collected by the county treasurers. The county treasurers disburse the property taxes to the taxing districts by the 10th day of the month following collection. High Plains Library District records the property tax revenue received each month as revenue for the previous month. The property taxes levied for the following year are recorded as receivables and deferred revenue in the current year's audited financial statements. Budget Process Public input on the budget is obtained by feedback received throughout the year. Participants in some programs are invited to take formal surveys. Staff members receive informal feedback through conversations with community members. During 2023, HPLD began testing the LCI (Library Confidence Indicator) as a tool for collecting community feedback. Community members may submit requests for the purchase of specific items for the library collection. That formal and informal feedback is used to help determine what types of programs are offered and what materials are purchased for the collection. Public use of the libraries (gate count) and circulation statistics impact budget decisions about staffing levels at the libraries. Circulation statistics also impact budget decisions about what materials are purchased for the library collection. Computer use statistics help determine the number of computer stations that are maintained at each facility. Participation at the stops offered by Outreach helps determine the schedule, frequency, and locations that are visited. Board meetings are open to the public and attendees may sign up for public comment to address the board about library services or district budget decisions. HPLD uses the assessment matrix below, a modified version of the Eisenhower Matrix, as a tool to prioritize ideas and opportunities into potential action as part of the budgeting process. 18 ASSESSMENT MATRIX Go! Do Now Do, But Be Careful High Value/Impact High Value/Impact & Low & High Cost/Complexity Cost/Complexity z W F V Avoid Assess&Evaluate Low Cost/Low High Impact Cost/Complexity & Low Value/Impact 1 C•ST C•M LEXITY The High Plains Library District budget preparation process typically begins in late June or early July every year. The Finance Department provides budget request worksheets to each library manager and department head. Library managers and department heads complete the budget request worksheets and return them to the Finance Department by the end of July or early August each year. This includes capital outlay projects identified by the Facilities Department throughout the year during facility walk throughs and from the planned maintenance and replacement schedule. During August and early September, the Finance Department compiles the requests and reviews them with the Executive Director and Associate Directors. The requests are prioritized, and any necessary adjustments are made and discussed with the library managers or department heads. The preliminary budget is reviewed with the finance committee and the committee may make recommendations for revisions to the budget. Per state statute, the proposed budget must be presented to the board by October 15 each year. The proposed budget for 2026 was presented to the board at the October 13, 2025 board meeting. The proposed budget was then posted on the High Plains Library District website and a copy was available in the administrative office for public review. A public hearing notice was published. Per state statute, the Board of Trustees must certify the mill levy by December 15 each year and adopt the budget by December 31 each year. The 2026 budget was adopted and the mill levy was certified at the December 8, 2025 board meeting. The adopted budget was then posted on the High Plains Library District website and filed with the Colorado Department of Local Affairs Division of Local Government. A copy of the budget is also available in the administrative office of High Plains Library District. 19 Between October when the proposed budget was presented to the board and December when the final budget was presented to the board, some budget adjustments were made. A table of the adjustments is included in the supplemental / statistical section of this budget document. The legal level of budgetary control is at the fund level. If necessary, the budget may be amended by preparing and presenting a budget amendment to the BOT and holding a public hearing. If the BOT approves the budget amendment, the amended budget must be filed with the Colorado Department of Local Affairs Division of Local Government. Budget amendments may be presented to the BOT at any time during the year. Any budget amendments must be approved by the BOT before the end of the budget year. Statutory Budget Calendar August 25 Assessors certify to all taxing entities and to the Division of Local Government the total new assessed and actual values to compute the statutory and TABOR property tax revenue limit. October 15 Budget officer must submit proposed budget to the governing board. Governing body must publish "Notice of Budget" upon receiving proposed budget. December 10 Changes in assessed valuation made by the assessors will be made only once by a single notification to the county commissioners or other body authorized by law to levy property tax, and to the Division of Local Government. December 22 Deadline for county commissioners to levy taxes and to certify the levies to the assessor. January 30 A certified copy of the adopted budget for the current fiscal year must be filed with the Division of Local Government no later than this date. Fund Balance Fund balance may be defined as the excess of the assets of a fund over its liabilities, reserves, and carryover. The budget for 2026 plans for a decrease in fund balance of approximately $7 million. High Plains Library District anticipates a decrease in property tax revenue in 2026. High Plains Library District is budgeting for an increase in salaries and benefits expenditures FTE (full-time equivalent) and regular staff headcount that will be added in 2026. 20 Revenues The primary revenue source (approximately 92%) of the High Plains Library District is the property tax mill levy. The revenue estimate for the budget is calculated based on the certification of assessed valuation received from the county assessors multiplied by the mill levy that is certified by the High Plains Library District Board of Trustees and the Weld and Boulder County Commissioners. Property Tax Revenue $80,000,000.00 $70,000,000.00 $60,000,000.00 $50,000,000.00 $40,000,000.00 $30,000,000.00 $20,000,000.00 $10,000,000.00 $- 201520162017201820192020202120222023202420252026202720282029203020312032203320342035 The Gallagher Amendment in the Colorado Constitution limited the portion of statewide property tax revenue that could come from residential property to 45%. The remaining 55% of statewide property tax revenue was to be levied on other property types — commercial, agricultural, etc. The assessment rate for non-residential property types except oil and gas was fixed at 29%. To maintain that 45% / 55% ratio, the residential assessment rate was adjusted every two years. Since residential property values statewide have increased faster than the other property types, the residential assessment rate had been decreasing. The decreases in the residential assessment rate effectively become permanent since the Taxpayer Bill of Rights (TABOR) in the Colorado Constitution prohibits any tax increases without a vote of the citizens and increasing the residential assessment rate has been interpreted as a tax increase. A measure to repeal the Gallagher Amendment passed in November 2020 election. With the repeal of the Gallagher Amendment, the residential assessment rate was fixed at 7.15% and the non-residential assessment rate was fixed at 29%. The effects of the repeal of the Gallagher Amendment resulted in significant legislative activity every year from 2021 to 2024. In June 2021, the state legislature passed SB 21-293 reducing the assessment rates on some classes of property for 2022 and 2023 valuations (collection years 2023 and 2024) from 7.15% to 6.95%, 7.15% to 6.8%, and 29% to 26.4%. Under SB 21-293, assessment rates were to return to the previous levels for 2024 valuations. 21 In June 2022, the state legislature passed SB 22-238 which reduced assessment rates on some classes of property and exempted some portions of valuations of some classes of property for the 2023 and 2024 valuations. Colorado Counties, Inc. has prepared a table summarizing the changes in the assessment rates. Please see the statistical and additional information section for that table. In May 2023 during the last week of the legislative session, the state legislature passed SB 23-303 which submitted a measure on the November 2023 ballot known as Proposition HH. Provisions of SB 23-303 / Proposition HH included slightly reducing the assessment rate on some residential properties and some other property classes while allowing the State of Colorado to retain more revenue than currently allowed under TABOR for 2023 through 2032 and changes to the statutory budget calendar for this year only which would delay final certifications of valuation and mill levy certifications. Proposition HH failed in the November election. On Thursday following the November election, the governor called a special session of the state legislature to begin November 17, 2023 to address the increase in property taxes. During the special session, the state legislature passed SB23B-001 which reduced the residential assessment rate to 6.7%, exempted the first $55,000 of residential property value, and delayed the budget adoption and mill levy certification dates for the 2024 budget year only. SB23B-001 also established a property tax commission tasked with studying the property tax structure in Colorado and bringing recommendations to the legislature. During the last week of the regular legislative session in May 2024, the state legislature passed SB24-233. Provisions of SB24-233 include limiting property tax revenue increases to 5.5% annually, reduced residential and commercial property assessment rates, and creating different assessment rates for school districts. Two initiatives to reduce property taxes were to be included in the November 2024 ballot. To have the sponsoring groups remove the initiatives from the ballot, the governor called a special session to further address property taxes in August 2024. HB24B-1001 was passed during the special session. SB24-233 and HB24B-1001 continued most of the provisions of SB23B-001 for budget year 2025. The provisions of HB24B-1001 limit property tax revenue increases to 10.5% per reassessment cycle (5.25% per year) and further reduces assessment rates for residential and commercial property which will have a negative impact on HPLD property tax revenue starting with budget year 2026. The limit of a 5.25% increase per year requires HPLD to issue a temporary credit to reduce the mill levy from 3.177 to 3.039 for budget year 2026. Both SB24-233 and HB24B-1001 include a provision allowing the local government to go to the voters to request that the local government be allowed to exceed the imposed revenue limit. A significant portion of the High Plains Library District tax base has been from oil and gas. With the oil and gas market crash in 2020 and government-imposed shutdowns, oil and gas sales revenue from production in the district decreased dramatically. That 22 significantly reduced High Plains Library District budgeted revenues for 2022. Construction continued and residential property values increased in the district, but that did not offset the reduction in the oil and gas tax base. The oil and gas market experienced some recovery in 2021 and property values in the HPLD service area continued to increase, so budgeted property tax revenue for 2023 increased. Oil and gas prices increased in 2022 and property values were reassessed in 2023, so budgeted property tax revenue for 2024 increased by approximately 35%. Oil and gas prices decreased in 2023, so budgeted property tax revenue for 2025 decreased by more than 20%. Property values were reassessed in 2025. However, SB24-233 and HB24B-1001 limited property tax revenue increases and required HPLD to temporarily lower the mill levy. Historical Price of WTI (West Texas Intermediate) Crude Oil per Barrel) last 10 years per macrotrends.net data as of November 21, 2025 $140.00 $120.00 $100.00 $s0.00 $60.00 $40.00 $20.00 $0.00 -$20.00 -$40.00 -$60.00 23 WTI Closing Price Forecast per longforecast.com data as of November 21, 2025 70.00 60.00 50.00 40.00 30.00 20.00 10.00 U lD l0 lD l0 lD LO N N N N Is, N 00 00 00 CO 00 CO CI) O O( Ol O, Ol N N N N N N N N N N N N N N N N N N N N N N N N N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N N N N N N N N N N N N N N N N 01 i L ( - 0) 0) - L T > 0) 0) - L ? T 0) 01 - L T T 0) 0) Q (0 i cc� 7 _o _ N i cc� , _a _o (0 .. cc� , _a Q (0 .. C , _am E E O (0 G 7 f0 G 7 f0 G 7 G O Q- O eL 0 O- O O- O Z in Z Z in z in Z Long-range Financial Plans The long-range financial operating plans support the achievement of the strategic goals of HPLD. The long-range financial operating plans allow High Plains Library District to estimate resources that will be available to use toward those goals. The long-range financial plan helps determine scope and timing adjustments that may be necessary or possible to work being done on the strategic plan initiatives. High Plains Library District is dependent on the property tax mill levy as the primary revenue source for the district. Currently, there are no plans to permanently increase or decrease the mill levy. Any proposed increase in the mill levy or exceed the revenue increase limits would need to be approved by the BOT and then presented to the voters for approval. In budget years beyond 2026, HPLD may be required to issue additional temporary credits on the mill levy to comply with the revenue increase limits imposed under HB24B-1001. The High Plains Library District Friends & Foundation (HPLDF&F) will be instrumental in building community connections and community support should it become necessary to request a mill levy increase or override of the imposed annual property tax revenue increase limits. Since the primary revenue source for High Plains Library District is property taxes, and a significant portion of the tax base has been oil and gas, the oil and gas market crash in 2020 negatively impacted the revenues of the district — particularly for 2022. Increases in oil and gas prices in 2022 and reassessments of property values in 2023 created an increase in budgeted property tax revenue for 2024. A decrease in oil and gas prices and production in 2023 is the main factor causing the decrease in budgeted property tax revenue for 2025. Long-range financial plans and projections were reevaluated in 2025 as HPLD continues to prepare for the future. 24 Long-range financial planning requires working with other economic interests to get a firm understanding of economic forecasts and their meaning for district revenues and setting priorities to identify areas that could be reduced when revenues take a downturn. During 2025, the Finance Department received information from Weld County government officials, obtained information from the Colorado Oil and Gas Conservation Commission, attended seminars and webinars on economic updates and predictions, and read reports on the national and local economic outlook. That information was used to refine the financial projection for High Plains Library District. The projection was considered in developing the budget for 2026. The property tax base for HPLD appears to be changing. Economic forecasts seem to indicate that oil and gas production in the Weld County area may have reached its peak. Anticipated population growth in Weld County is expected to support continued residential construction. Residential property sales have slowed and prices have begun to decrease slightly. The assessment rate reductions from recent legislation have had a negative impact on HPLD revenues. The annual revenue property tax increase limit and further assessment rate reductions will have a negative impact on HPLD revenues. In response to the expected future revenue levels, emphasis will need to be placed on controlling the operating expenditures budget. FTE (Full-time equivalent) and employee headcount were increased significantly in 2023 to staff and support LINC. The 2024 and 2025 budgets planned for some additional increases in FTE to satisfy the demand for the innovation spaces and other library services. Some additional staff requests have been included in the 2026 budget to staff the Mead Library, the DSS Library & Archive, and the Mobile Workforce Unit and to support the growth of HPLD. Beyond 2026, there are no plans for significant annual increases in FTE or staff headcount. Database and periodical subscriptions have been reviewed and items with low patron use have been discontinued. Less expensive, more user-friendly options have been identified and replaced some databases and electronic resources. Computer use in the libraries is regularly evaluated and computer inventory is managed to achieve usage target ranges. Long-range financial plans include operation of LINC. LINC was opened May 13, 2023. LINC will allow HPLD to achieve strategic plan initiatives of expanding skills-based programming and supporting literacy. The additional skills-based programming and literacy should encourage economic growth and help diversify and expand the property tax base in the HPLD service area over the long-term. LINC replaced the Lincoln Park Library location. HPLD listed the Lincoln Park Library building for sale in June 2023. The Lincoln Park building was sold in July 2024. The overview of the capital improvement program provides more information on specific projects. To help control the operating expenditures budget and to accommodate the anticipated levels of future property tax revenue, completing LINC was the largest construction project planned on the schedule. Construction projects planned or anticipated for 2026 through 2030 are much smaller. Anticipated future revenue levels 25 will require High Plains Library District to leverage available technology to provide library services efficiently in more remote areas of the district. The government-imposed shutdowns during 2020 created the opportunity to learn how to provide more services virtually. High Plains Library District is using available technology (electronic databases, Ebooks, audiobooks, music, and videos, virtual assistance from librarians, etc.) to provide library services to a wider community more efficiently. The Outreach department will continue to provide library services to the community outside of the library facilities. Technology and the Outreach department will allow HPLD to provide library services with less need for additional library facilities. Currently, High Plains Library District has no plans to significantly reduce library services. HPLD intends to be responsive to the community. Low use services and programs may be discontinued to improve efficiency or to provide additional resources for other library programming. An example of this is the evaluation of database use and computer use as discussed earlier. High Plains Library District will continue to provide library services throughout the service area while evaluating those services for efficiency and value to the community. Stewardship and fiscal strength are focus areas of the budget process. High Plains Library District's financial plan is to maintain a sound and sustainable financial position by allocating available resources to provide high quality library services while also maintaining adequate reserves to manage revenue volatility and economic downturns. Capital Expenditures The Facilities Master Plan provides general guidance on when a library expansion or a new library should be considered. The BOT and executive team meet with other community leaders regularly. Economic conditions and outlook, population growth and projections, and community plans and needs are often discussed in those meetings. That information is considered when determining which capital projects should be pursued. HPLD updated the Facilities Master Plan in 2025 with particular focus on updating demographic information and population growth projections. That plan was presented to and approved by the HPLD board of trustees at the August 2025 meeting. The Facilities Department inspects and evaluates the facilities throughout the year and maintains a replacement schedule for significant building components (roofing, HVAC units, boilers, etc.). The Facilities Manager recommends capital projects based on those inspections and the replacement schedule. Library Managers also request improvements to the facilities. The Executive Director, Associate Director of Public Services, Facilities Manager, and Finance Manager review the proposed capital budget requests and prioritize the recommended projects. Projects that affect the safety or the functionality of the facilities are given higher priority than other requested improvements or additions. 26 The 2026 budget includes funds allocated for the following projects: DSS Archive / Expansion — Feasibility and needs assessment, project scope determination, and design for a capital project was undertaken in 2023. Planning continued throughout 2024 and construction began in 1st quarter 2025. The project plans include library and archive space, storage space, and office space. The 2026 budget includes $7,000,000 of this estimated $20,000,000 project. Estimated completion in 2nd quarter 2026. Mead Library — a library in Mead that will be approximately 10,000 square feet. Construction began in early 3rd quarter 2025. The 2026 budget includes $8,000,000 of this estimated $14,000,000 project. Estimated completion in 2026 3rd quarter 2026. Workforce Development Vehicle —this Freightliner vehicle will assist job seekers in their job hunt. The vehicle will have internet access and computers so individuals can complete training, work on their resume, look for jobs, and apply for jobs. A 50% deposit for the vehicle was paid in September 2025. The 2026 budget includes $260,000 for the over $500,000 vehicle. Delivery expected in 2nd quarter 2026. Impact of Capital Investments on Operating Budget The capital investments noted above will have an impact on the operating budget in additional staff, maintenance, and utility costs. The estimated amounts per project are listed below: Project Estimated Estimated Estimated Annual Annual Annual Utilities Operating Costs Salaries and including Repairs and Benefits Maintenance DSS Library & $295,000 $16,000 $30,000 Archive / Expansion Mead Library $850,000 $52,000 $50,000 Workforce $125,000 $30,000 Development Vehicle The projects are expected to be financed using available cash and investments, a decrease in earnings on investments is expected. Debt The legal debt limit for High Plains Library District is 1.5% of assessed value or $260,727,861 as of December 31, 2025. The Certificates of Participation Series 2010 were paid off in December 2019. The High Plains Library District has no long-term debt subject to the legal debt limit as of December 31, 2025. High Plains Library District has no current plans to issue new debt. 27 Position Summary Schedule 2024 2025 Budgeted 2026 Librarians 36 38 41 Library Associates 63 66 77 Pages and Materials Clerks 42 42 48 Innovation Space 9 12 13 Facilities 9 9 10 Collection Resources 14 14 14 Information Technology 11 11 11 Innovation Community Relations and 5 5 6 Marketing Managers and Supervisors 30 30 32 Administration (Executive 9 9 9 Director, Associate Directors, HR, Finance, Foundation) Total 228 236 261 The additional staff budgeted for 2025 is for additional innovation technicians to help meet demand in the innovation spaces, an exhibits specialist to support the children's space at LINC, and additional librarian and library associate hours to help meet service demand at LINC and Erie. The additional staff for 2026 is primarily to staff the Mead Library, DSS Library & Archive, and the Mobile Workforce Unit. Additional staff is planned to support the growth of HPLD. DEPARTMENT DESCRIPTIONS The libraries and departments described below are included in the general fund of High Plains Library District. BRANCH SERVICES High Plains Library District (HPLD) serves more than 330,000 residents of Weld County and a small part of Boulder County and covers a geographic area of almost 4,000 square miles. Our mission of helping build community is carried out by our well-trained staff and through our strong collection of library materials. Currently, HPLD offers more than 700,000 items to its patrons. The district strives to provide a collection that balances viewpoints across a broad spectrum of opinions and subject matter in formats suitable to a variety of learning and recreational interests and skills. 28 WELD COUNTY, COLORADO Sedgwlck Logan Jackson Lorimer Moffat 1 Phillips Routt ,1' Morgan Grand Boulder Rio Blanco f s Washington Yuma Adam Eagle Clear Creek Arapahoe Summa Garfield ert.rson Douglas Elbert Kit Carson Pitkin Lake t, Mesa Park Teller Lincoln Delta L El Paso Cheyenne Chaffee Gunnison I Fremont Klowa Crowley Montrose Ouray Pueblo ti�l Custer San Miguel Hinsdale 5aguache Ben[ Prowers Otero Dolores an Juan Mineral Huerfano Rio Grande Alamosa Montezuma Baca 1-41'. Archuleta Cortllla Las Animas Conejos highplains _ _ I IBRARY LOCATIONS Library District Carr f^1 Grover Pakvnee. National Grassland Avabo Weld County Nunn Koala • Pierce Braggsdele C) ti' © C Raymer G) Sic.n• -•i Auls `Seoerartce. Eaton Galotion LJ 3.. W ndsar GROVER LIBRARY ► 7 KERSEY LIBRARY � RIVERSIDE LIBRARY&CULTURAL CENTER CENTENNIAL PARK LIBRARY M�a LINC LIBRARY B INNOVATION CENTER PlaereviIla * FARR REGIONAL LIBRARY Pour c ES* Te "'a DISTRICT SERVICES LIBRARY 6 ARCHIVE Aristocrat Frederick Rand-lanes "cl"''t'�rQ -- - Fort Upton * CARBON VALLEY REGIONAL LIBRARY .,�dsor L5 7O, MEAD LIBRARY ERIE COMMUNITY LIBRARY 29 Centennial Park Library h' :.k, 1'�(i,, ‘,______Ilk III or A a+ + -.4 I.es 'J r eel ey It., li a ,- iz-- Farr Regional Library , K ice, Johnstaw r Welt}, - . . District&ervices *I' Library&Archive ' Gi,'crest, Mead Library Riverside Library F & Cultural Center__j lAt, Carbon Valley "I Regio al Libary ,ii ' 41, ® Weld County i - Firestone rF cret r.a,i4�. tQs i Frederick * GROVER LIBRARY* Fort _or on * KERSEY LIBRARY 4 , * RIVERSIDE LIBRARY&CULTURAL CENTER i j CENTENNIAL PARK LIBRARY * ' ' I * LINC LIBRARY a INNOVATION CENTER I Illbr Erie Community Library * FARR REGIONAL LIBRARY Lochi * DISTRICT SERVICES LIBRARY&ARCHIVE �� * CARBON VALLEY REGIONAL LIBRARY lir. highplains * MEAD LIBRARY `� Library District * ERIE COMMUNITY LIBRARY Library Locations *NOT PICTURED ABOVE 30 Our locations offer a wide selection of materials including children, teen, and adult fiction and non-fiction materials in print, audio, video, and electronic formats (CDs, DVDs, e-books, and downloadable audio books). The district also provides a collection of magazines, journals, and newspapers, and subscribes to more than 80 paid subscription databases, most of which can be accessed from any computer with Internet access. Launchpads are also included in the district's digital collection. These pre-loaded tablets for kids are designed with a simple, easy-to-use interface, and come loaded with age-appropriate games and apps. In addition, the district provides Wonderbooks and VOX books, which are children's print books with a pre-loaded audiobook player attached. High Plains Library District strives to provide current technologies within the libraries as well as in computer centers throughout our service area. At a minimum the district provides access to the catalog, subscription databases, the Internet, and current computer applications. Computers within the libraries are used by staff to teach classes to the public on a variety of computer-related topics, as well as by the public for research and personal computer use. In addition, each of the district's libraries provides Wi-Fi connectivity without charge to the user. As an extension of traditional service, each library hosts a variety of programming for all ages that encourages reading, literacy, education, skill development, cultural and social diversity, and fun. These programs are provided free of charge to attendees. The district maintains a strong commitment to long-term environmental sustainability. During new construction and facility upgrades, the district makes every effort to reduce consumption of resources as well as use our existing resources wisely. IIIIIIp Cg Carbonarbon ValleyValley RegionalReional LibraryLibrary serves as both a community hub and a resource center for the southwest region of the High Plains Library I-1 District. Spanning 35,400 square feet, the facility houses up to 150,000 items and offers 27 public WOW _- access computers to meet the diverse needs of -,,:_�: �__`_ _ _ :`.!0__,_ its patrons. - The library features a wide range of welcoming and functional spaces, including two community meeting rooms, four study rooms, a makerspace, a cozy fireplace area, a dedicated children's storytime room, teen and tween areas, an outdoor patio, café, a nature trail, pollinator garden, and a gated outdoor play space. The library is an integral part of the Carbon Valley community and partners with the local Chamber of Commerce, area municipalities, and schools to support and advance the district's mission. Centennial Park Library Centennial Park Library serves neighborhoods near central Greeley. The 28,000 square foot facility can house up to 80,000 items and offers 48 public access computers. The library 31 includes a computer commons lab with a separate computer classroom for teaching technology. The ► building contains four study rooms, a conference room, a community meeting room, and a space for — teens, which includes their own computer lab and video games. The public is encouraged to visit our • i seed library to take home free packets of seeds. On the way out, our thriving pollinator-friendly garden provides inspiration for gardens at home. The Centennial Park library remodel was completed in 2024. Some exciting changes include new features to the children's area, including a re-envisioned story time area, and new art mural by local artist, Betony Coons. Kids can explore the space to find a painted animal or plant for each letter of the alphabet. Colorful new furniture, carpet and paint give the library a fresh and modern look. On the lower level, a water vapor fireplace sets a cozy mood for quiet reading. The genealogy collection, once housed on the lower level, was moved to LINC. District Services Library & Archive To meet the needs of the growing Greeley/Evans T. communities, HPLD is constructing a library and an archive that will be housed in a new annex attached to the current administration building. The -- .1 ii - ■I library and archive are planned to open in 2026. a The facility will be 8,200 square feet, with the library holding up to 3,500 items and the archive housing HPLD's Institutional Collection and the historical collection of the Greeley Tribune newspapers that was given to HPLD when the District renovated the Greeley Tribune building into LINC: Library Innovation Center. The library will provide public access computers, Wi-Fi, printing, scanning, and faxing. In addition, a children's nook — where storytimes will be held — and 2 study rooms will be provided. Also included is a digitization station, where the public can digitize their photographs and slides, as well as their audio cassettes and VHS tapes. Erie Community Library Erie Community Library is a neighborhood library k,, that holds up to 65,000 items. The 26,500 square __ foot facility provides 18 public access computers 1 3 and features a living room with a fireplace, two LIBRARY IIII > > outdoor patios, a makerspace, four study rooms, MEtau,i I and a large event space/meeting room that can be 1. divided into two spaces, one of which is publicly ' ..r, 14' reservable. To meet the needs of the growing Erie community, the library underwent a renovation in 2020 32 and added 6,500 square feet to create a makerspace, enlarge the children's storytime room, increase the number of study rooms and meeting spaces, and relocate and remodel the teen area to include room for collaboration, gaming, and hanging out. The project also expanded the patron parking lot. The four additional study rooms help serve the needs of tutors and students who were previously using library open areas to work, allow groups to collaborate in separate spaces, and provide quiet space for study and work. The larger storytime room can accommodate twice as many adults and children as before and provides a larger area for play and learning after storytimes. The makerspace houses a laser cutter, 3D printer, die cut machine, and several sewing machines for skills-based learning, STEM activities, and arts and craft activities for all ages. The larger meeting spaces enable the community to make twice as many room reservations for larger numbers of people than previously. Farr Regional Library Farr Regional Library serves a dual role as both a community library and a resource library for the northern area of the High Plains Library District. The 38,000 square foot facility has a _ . MMEMMIII FEMEnf : •Li4,' ,, , r f collection size of approximately 84,000 items _ I , and is equipped with 30 public computers. _. Through its building design, the library has a variety of spaces that meet the diverse needs of the community including areas for collaboration, meetings, and quiet study. The library offers a cafe/vending area, a flex meeting room for impromptu meetings and collaborative work, community reading and study rooms, a large children's area, a separate teen area, and numerous informal seating areas. The Farr Regional Library features eight custom stained-glass windows commissioned by local artist Carolyn Stuart, a fireplace with a comfortable reading area, a small conference room, and a large meeting room. Farr Regional Library also serves as the home for the Virtual Library. Virtual Library staff assist those who prefer online or phone-based services. Through phone, email, and chat, trained library staff find online-based resources, request items, renew items, troubleshoot e-book questions, sign up for programs, help with reserving a meeting room, create district preloaded library cards, and much more. r I� �� Grover Library `" f' — ' HPLD and the Town of Grover are working ►' "� I >d together to provide library services in a library 1 me LBW . : facility for the residents of Grover and the la.— surrounding area. The town donated land in Gro- ver, and the library secured a building that is ap- proximately 1,792 square feet. HPLD opened the 33 library in November 2024. The facility includes a small library collection, computer access, and a small community room for meetings. The service model for this location is for limited staffed hours with some self-service access for the patrons during non-staffed hours. Grover is being used as a pilot location for this service model that HPLD could potentially use for future small, rural locations similar to thiAs facility. Kersey Library To meet the needs of the growing Kersey community, the library renovated a location within the heart of the community, right next to Kohler q Park. This location is 3,400 square feet and 1 ll J. -III can hold 5,600 items. It offers public access �1,e.=. computers, Wi-Fi, printing, scanning and faxing, 1 _ _ and one children's computer with age-appropriate u learning activities and games. The library hosts a variety of programs for all ages that encourage reading, literacy, education, and diversity with a focus on skills-based learning/training. There is one public study room available for reservation. In addition to the adult book club, Kersey Library services include a summer reading program, a free lunch program in conjunction with the Weld Food Bank, and afterschool programming for children. The library is an important part of the Kersey community and partners often with the Town of Kersey to carry out the district's mission. LINC LINC (Library Innovation Center), a 63,000 square foot building that represents the next iteration of ! the High Plains Library District opened May 13, omuUHuifl0I1111111 hill 2023. Built at the old Greeley Tribune site in . �r downtown Greeley, the state-of-the art building = _ 4 t features a fully equipped makerspace with "' Y. 3D printers, laser engravers, cri-cuts, and a - ' sublimation printer, an industrial room with woodworking equipment, a large innovation workspace, a fiber arts studio, a quiet reading room, an art studio, a recording studio, a podcast room, an atrium with an indoor/door fireplace, and a board room. LINC houses the High Plains Library District's Local History and Genealogy Collection, which was previously located at Centennial Park Library. Plentiful opportunities for children and teens exist at LINC. The mezzanine level showcases a dynamic, hands-on learning Children's Exhibit that physically connects to the two-story large-scale interactive installation by nationally renowned artist Wes Bruce. The Children's library features a Hobbit Door that welcomes families into the Storytime room. Older kids and teens can take advantage of the gaming room next door to the Children's Library. There is no shortage of community spaces in the building. There are 5 study rooms, 5 meeting rooms, 2 collaboration spaces, 2 computer classrooms, 3 general classrooms. 34 The event space, which holds up to 200 people, features 2 projectors with large screens and a built-in platform for presenters. More than 50 computers are available throughout the building and LINC's materials collection can expand to 100,000 items. At LINO, individuals can transform information into knowledge while developing and sharing skills and ideas in a sensory rich, experience driven, creative environment. A community catalyst for workforce development, STEM education, and future innovation, LINC is a place where creativity and possibility comes to life. Mead Library �* HPLD is working with the Town of Mead to _ ---wir,w ��1� provide library services in a new library facility to -- __ the residents of Mead and the surrounding area. This community library is planned to open in 2026 and will hold up to 21,000 items. The 13,500 square foot facility will provide public access computers, Wi-Fi, printing, scanning, and faxing. Jul511 The library is designed to offer a variety of spaces to meet the diverse needs of the community, including a community meeting space, a children's room with a feature wall and a fireplace, an outdoor patio, 2 study rooms, a teen space, and a flex space where makerspace programming will be provided. Views off to the West showcase the mountains and the palette and design elements of the library draw inspiration from the agricultural history and natural beauty of the area. Riverside Library & Cultural Center Nestled in the heart of Old Town Evans, the Riverside Library & Cultural Center is more than ; ' just a library — it's a lively community hub serving „ '''•Z� �, p neighborhoods throughout Evans and beyond. — ' 3--'- )b, .-- °� '`'' Spanning 18,500 square feet, this vibrant space v.- =- - -`� combines the power of knowledge with cultural -4 ,- ' enrichment, all under one roof. With room for up to 30,000 items and 21 public computers, Riverside Library offers something for everyone — whether you're here to research, relax, study, or explore. Inside, you'll find a welcoming mix of collaborative spaces, private study rooms, and cozy nooks. Four dedicated study rooms, a warm fireplace, plenty of casual seating, and a versatile multi-purpose room for library programs help support a wide range of needs and activities. Visitors also enjoy access to free Wi-Fi, public computers, printing services, and a full calendar of engaging programs for children, teens, and adults. The cultural center, operated by the City of Evans, brings even more value to the community. It features spacious, fully equipped meeting rooms, fascinating local history exhibits, and city office spaces. Just outside, a beautiful plaza and a playful children's area invite families and neighbors to gather, connect, and enjoy the outdoors. 35 Whether you're here to learn, meet, create, or just unwind — Riverside Library & Cultural Center is your community's place to grow. DEPARTMENT OF COMMUNITY ENGAGEMENT —ALIGNING LIBRARY ROLES WITH COMMUNITY NEEDS Community Engagement is a coordinated effort made by the District to: • Bring services and programs to the community members both inside and outside of the walls of our facilities and satellite locations; inclusive of in-person interactions, vehicle-based delivery, virtual presence (using social media sites), and use of communication tools such as phone, email, and chat. • Learn about the needs and priorities of community members through market research, community assessments, and conversations. • Share the information learned with stakeholders within the district and appropriate external stakeholders. • Use the information learned to focus and prioritize services and experiences most important and relevant to community members. • Partner with community agencies to support community-wide success. • Identify opportunities for staff to represent the High Plains Library District as an engaged resource at various community events. • Assess and measure the impact of our work for the purpose of better aligning our efforts to best support community success. Outreach Services The Outreach Department serves as an extension 9, of High Plains Library District by delivering • services and programs to patrons and 0. high Io communities unable or unwilling to use library • _ facilities. The department operates in cooperation g- JH - - ■ with the libraries throughout the High Plains Library District. The Outreach Department provides popular materials in various formats, reading readiness training, materials and services for families, and programming. These services are provided to schools, daycare centers, preschools, families, assisted living centers, and senior centers in areas where geographic, economic, linguistic, and other barriers hinder access to a library. Outreach services are delivered through Mobile Services and Outreach Services. Mobile Services staff focus on bringing services and programs out into communities throughout the district with the purpose of making the library a visible, valuable service without the expectation that patrons will be expected to enter a facility. Service delivery includes providing popular materials in various formats and through programming, storytimes, and events. The Mobile Services staff operates three mobile units. One unit, a bookmobile, serves as a mobile library, carrying a collection of approximately 5,000 books and non-print materials to schools and neighborhoods. The second and third units provide 36 mobile library services to early childhood facilities and senior centers by bringing carts of books along with staff who host lobby stop and in-classroom services and programming. The units have access to the entire High Plains Library District collection. Outreach Services consists of Outreach Librarians who are centrally located and work throughout the library district to bring services out into the community through identified organizational partners and to build bridges to connect new populations with the library facilities and services. They are additionally tasked with creating connections and filling gaps in our community between the library and our underserved communities and communities that face barriers to library service. Outreach Librarians also develop community-wide programs. Community Relations and Marketing (CRM) Department -_ CRM is responsible for ensuring consistent IMO EMI am I messaging for all communications, marketing, - - - advertising, and public relations functions as ■■■ •.ail overseen by the HPLD Executive Director. As the High Plains Library District's brand ambassador, CRM represents HPLD with one voice, one - - message, and through presenting a trustworthy presence in our community. CRM enhances the district's brand and visual presentation by identifying and supporting best practices in merchandising, establishing and maintaining partnerships, and strategically iden- tifying areas with market penetration potential for patron growth. CRM actively supports districtwide efforts as directed by the Executive Director based on conversations with the Member Directors and Boards. Within this framework, CRM: • Provides the community with consistent and accurate information about library policies, procedures, programs, and services. • Creates advertising campaigns that enhance and build the HPLD brand. • Coordinates market research and analyzes local needs. • Openly communicates with local media that serve the various district communities. • Coordinates all press releases, columns, press conferences, media kits and information packets that are distributed to increase awareness and knowledge about High Plains Library District. • Serves as the hub of all communication throughout High Plains Library District. • Manages the social media presence of the High Plains Library District. • Provides collateral material and everyday tools to assist staff. Edits the content, appearance and usability of external and internal communications including promotional materials, publicity campaigns, and other tools in order to ensure that the desired message is communicated, and the desired image is presented. • Collaboratively manages the web page to ensure a clean organized design is presented and the content is accurate and up to date. 37 The HPLD Events and Experiences Team is part of CRM that markets HPLD and its services by attend- ing events and parades. Events and Experiences \ I staff operate the Pop-Up Library, a Ford F250 with , a custom box that opens to display library materials LIBRARY ,1 available for checkout onsite. They combine point-in- '"' = �� 1 time collections with targeted patron experiences to generate a lifelong connection with the library. DISTRICT SUPPORT SERVICES District Support Services is responsible for the operation of the branch library system, long range planning, and oversight of centralized services to all branch and member libraries. Together the District Support Services departments including the Executive Director, Associate Director, Collection Resources, Finance, Human Resources and Facilities, and Information Technology and Innovation Departments provide leadership and management services to support district operations. Collection Resources Department The Collection Resources Department consists of Collection Development, Interlibrary Loan and Prospector, Bibliographic Services, Specialty Checkout, and Archives. Together these units accomplish the processes necessary to make a wide array of materials available to the public in a timely, efficient, and cost-effective manner. • Collection Development selects and manages the collections and resources of the branch system in accordance with the Collection Development Policies. The department, in collaboration with library managers and the Outreach manager, coordinates the management and maintenance of the collection materials including books, magazines, and media. Digital collections include databases, eBooks, eAudio, and streaming music and video. This centralized process provides cost effective efficiencies to build a quality collection that strives to balance districtwide collection goals with local branch needs. • Interlibrary Loan and Prospector support the educational, recreational and information needs of High Plains Library District patrons through resource sharing with other libraries. Interlibrary Loan/Prospector enables all High Plains Library District libraries to provide patrons with a broad range of materials by supplementing existing collections. Interlibrary Loan and Prospector borrow and lend materials from various libraries throughout Colorado and the United States. • Bibliographic Services is responsible for ordering, receiving, processing and cataloging materials acquired by the district. Bibliographic Services is responsible for maintaining the integrity of the data contained in the online catalog using Resource Description and Access standards (RDA). This organization and description of materials is the foundation for other basic library services, such as circulation, materials management, collection development, and acquisitions. • Specialty Checkout maintains a collection of equipment and nontraditional library items. Because the equipment is often expensive and in limited supply, use is restricted to resident patrons over the age of 18. Specialty Checkout manages patron reservations through calendar-based software, allowing patrons to reserve items such as laptops, hotspots, 38 projectors, telescopes, and experience passes for a specific date. • The High Plains Library District Archive organizes, protects, preserves, and provides access to historical materials primarily pertaining to the District for present and future generations. The District's archive consists largely of two non-circulating collections: the Institutional Collection and the Greeley Tribune Collection. Finance Department The Finance Department is responsible for the general accounting functions of the High Plains Library District including: • Accounting Procedures - assure compliance with applicable laws and policies governing the reporting of financial transactions, provide timely and accurate information, record all resources and assets by adhering to Generally Accepted Accounting Principles (GAAP) applicable to fund accounting, preparation of the Annual Comprehensive Financial Report and the coordination and preparation of the annual Budget document. • Payroll - ensure proper and accurate payment to employees and payment of payroll liabilities. • Accounts Payable - process payments for goods and services. • Cash Management - provide general cashiering operations, maintain banking relationships, and manage investment of district funds. • Fiscal Reports - prepare bank reconciliations, general ledger account reconciliations, and reports for use in analyzing various financial functions of the High Plains Library District. • Procurement Cards - administer a procurement card program to facilitate district purchases as well as monitoring the program and payment of monthly statements. Human Resources Department The Human Resources Department provides leadership, direction, and support to libraries by facilitating compliance, partnering strategically, and advocating for employees. The department is responsible for administering talent acquisition, learning and development, total rewards, organizational development and effectiveness, employee relations, diversity and inclusion, and labor law compliance. Human Resources promotes a workplace culture encouraging employees to: • Focus on the patron • Take initiative • Contribute to a positive work environment • Think strategically and systemically • Pursue personal development • Continuously improve • Take pride in the workplace Facilities Department The Facilities Department has four functions: • To provide expert assistance in planning and construction of new and remodeled facilities • To provide equipment maintenance for all branches • To provide custodial services • To maintain the district's vehicles 39 In addition, the department also provides assistance, as requested, to the member libraries. Member libraries are part of the High Plains Library District, but function independently and receive services from the district. • Planning and Construction - this department is supervised by the Executive Director. The expert assistance is provided by a Facilities Manager, with support from the district's contracted Owner's Representative. These, along with others in the organization, work with architects and contractors to construct and maintain the facilities that are appropriate for the community in which they are built. High Plains Library District worked with an architect to develop a "prototype library." The architects developed a "concept" that represents the library brand, but then translates that into customized designs and square footage that meet local needs. HPLD is using the prototype library concept for the Mead library. • Equipment maintenance - this includes everything from major projects like HVAC and roofing to soap dispensers in the restrooms. These services are provided by the Facilities Manager and Facilities Technicians. The department also utilizes contract labor for projects beyond the scope of the Facilities Technician skills. • Custodial services - these are the typical routine services that ensure that the facilities are clean and inviting to the public. Some of these services are provided by paid staff, and in other cases the services are contracted. • Grounds maintenance and landscaping services — these routine services ensure that the grounds around the facilities are safe, functional, and appealing. Some of these services are provided by paid staff, and in other cases the services are contracted. • Safety and security services — ensure that the workplace is a safe environment for employees and visitors. Security services are contracted for two of the libraries — Centennial Park and LINC. • HPLD vehicle maintenance - As noted elsewhere in this narrative, there are four vehicles operated by HPLD plus a Facilities pickup. Facilities provides inspections, record keeping, and maintenance support for the vehicles. Information Technology and Innovation Department The Information Technology and Innovation (ITI) Department supports all technology solutions and facilitates process improvement throughout the District. The department key processes include: • Assessing, determining and providing best fit technology and process solutions • Maintaining an available and responsive infrastructure 40 • Providing responsive support services • Improving process maturity throughout the District • Ensuring access to needed information and knowledge HPLD Friends & Foundation The High Plains Library District Friends & Foundation is a separate 501(c)(3) nonprofit, established to support the programs and services of the High Plains Library District. The Friends & Foundation's mission is to build a community of library lovers through increased collaboration, philanthropy, volunteer engagement, awareness, and advocacy for the libraries of the High Plains Library District. The Foundation's assets and income are derived from the following activities: • Grant funding — mission-aligned funding for programming from private, family, corporate, municipal, and federal grant sources • Individual gift solicitation, including planned giving • Corporate giving, including sponsorship for programs and events • Special events • Earnings from investments The Friends & Foundation's current funding priorities include LINC, capital projects, — 115,000 programs supporting literacy among underserved - 103,500 populations, and HPLD districtwide programs _ including Summer Reading Adventure ' = 92,000 and YES!fest. '3 0 = 80,500 = Fundraising goals for 2026 include raising funds = - 69,000 to sustain HPLD's upcoming Mobile Workforce 0 = Current 57,500 Unit through events like the Innovation Luncheon, 3, 46,000 Status and sustained support for programs to be O determined by the staff funding request 34,500 process in 2025. = 23,000 11,500 GOALS AND OBJECTIVES AND 0 PERFORMANCE MEASURES Recent Data: The following is a table of some of the strategic /O53,113 out of goals and objectives that the High Plains 46 115,003 Library District is working toward: households of Households used HPLD. have used HPLD in the last 12 months 41 Highlights from 2025 Goal Department Tie to Objectives Performance Measures Results Strategic Plan Capital Projects—libraries in Mead, Executive Gather—library Complete the projects on Library refreshes to be completed in early Refreshes began in late 2024 and were addition at District Support Services, Associate Director spaces provide schedule and within budget 2025. Mead library construction and DSS completed by mid 2025 and refreshing Carbon Valley and Farr Facilities a place for expansion to be completed in 2026. Provide facilities for patrons, DSS expansion construction began in Libraries Human Resources community members public,and employees to late l'quarter 2025. Mead construction Finance provide library services and Projects completed on schedule and within began in late 2nd quarter 2025. Projects operate the district budget. to be completed in early to mid 2026. HPLD serving as a skills pipeline for Branch services Grow Provide patrons with an 60%of households have used HPLD services A partnership with Snap-On Tools for community members by developing MOVE opportunity to learn and within the past year certifications has been developed and we programs focused on life skills and develop marketable skills and have received our first set of tools.Staff life skills received training.Programming began in workforce development Patrons learned on enhanced skills at HPLD 2025. Certifications are being offered. programs Issued an RFP and executed a contract to Patrons using the innovation spaces and purchase a Workforce Development learning to use the technology and equipment Vehicle. Vehicle to be placed in service in 2026. Support all sections of the community Excellence Grow Support literacy in the 60%of households have used HPLD services HPLD continued the summer reading to achieve their literacy goals,in their Coordinator community within the past year (SRA),adults read on(ARO),1,000 native language or a secondary Programming books before kindergarten(1000 BBK), and 100 books before graduation(100 language Participation in literacy programs BBG programs that encourage reading and literacy for all ages. SRA had 6,220 participants and 1,952 (31.38%)completed the program ARO had 1,321 participants as of September 2025—goal was 300. 603 had read 4 books,448 had read 8 books, and 363 had read 12 books by April. 1000 BBK had 564 new participants and 81 had completed 1,000 books as of August 2025. As of September 2025-100 BBG has 834 participants—183 new participants in 2025. 42 have completed the program in 2025 42 HPLD 2026 Strategic Plan Initiatives 1 Goal Department Tie to Strategic Plan Start Date Due Date Measures Capital Projects—library in Mead and addition at Executive Gather—library spaces provide 01/01/2024 12/31/2026 Mead library construction and DSS expansion District Support Services Associate Director a place for community members completed in 2026 Facilities Human Resources Projects completed on schedule and within Finance budget Provide additional access points to help reach the goal of 60%of households using HPLD services within the past year See potential to impact 5,399 households from the DSS location and 1,932 households from the Mead location HPLD serving as a skills pipeline for community Branch services Grow 01/01/2025 12/31/2026 60%of households have used HPLD services members by developing programs focused on life MOVE within the past year skills and workforce development Workforce Development Vehicle placed in service Workforce and skills development programming to lead to the issue 500 new library cards that are used at least once Support all sections of the community to achieve Excellence Grow 01/01/2026 12/31/2026 60%of households have used HPLD services their literacy goals Coordinator within the past year Programming Literacy programming to lead to the issue of 20 new library cards that are used at least once 43 A r 9 _ A \\ • • • • • • High Plains Library District Budgeted Revenue & Expenditures - General Fund FY 2026 2024 2025 2025 2026 2027 Actual Budget Estimated Budget Planned ESTIMATED RESOURCES Beginning Fund Balance $ 81,916,097 $ 105,543,925 $ 118,823,316 $ 117,367,640 $ 110,382,948 Estimated Revenue Property Tax 69,979,208 54,088,098 54,250,000 52,910,374 53,439,478 Specific Ownership Tax 2,519,173 1,440,000 1,700,000 1,680,000 1,500,000 Other Revenue 6,869,328 1,312,941 4,150,032 3,221,653 1,640,000 Total Estimated Revenue 79,367,709 56,841,039 60,100,032 57,812,027 56,579,478 TOTAL ESTIMATED RESOURCES 161,283,806 162,384,964 178,923,348 175,179,667 166,962,426 ESTIMATED EXPENDITURES Total Operating Expenses 23,200,269 31,048,331 29,174,547 34,516,935 35,138,369 Capital Outlay 4,967,579 30,706,444 20,639,444 17,820,900 5,164,000 Transfers Out-Debt Service/Capital Projects - - - - - Distribution to Member Libraries: Northern Plains(Ault) 1,216,546 1,421,782 1,421,782 1,357,566 1,371,142 Eaton 2,495,057 1,764,231 1,764,231 2,069,264 2,089,957 Ft. Lupton 3,655,753 2,440,252 2,440,252 2,533,292 2,558,625 Hudson 4,332,556 3,581,555 3,581,555 3,663,801 3,700,439 Johnstown 1,281,679 1,477,912 1,477,912 1,539,308 1,554,701 Platteville 1,311,051 1,055,985 1,055,985 1,295,653 1,308,610 14,292,642 11,741,717 11,741,717 12,458,884 12,583,474 TOTAL EXPENDITURES 42,460,490 73,496,492 61,555,708 64,796,719 52,885,843 REVENUE OVER(UNDER)EXPENDITURES 36,907,219 (16,655,453) (1,455,676) (6,984,692) 3,693,635 Ending Fund Balance 118,823,316 88,888,472 117,367,640 110,382,948 114,076,583 DESIGNATION OF FUND BALANCE Operating Reserve 11,600,135 15,524,166 14,587,274 17,258,468 17,569,185 Emergency Reserve 2,174,951 1,665,843 1,678,500 1,637,711 1,648,184 Stabilization Reserve 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 Capital Improvement Reserve 95,048,230 61,698,463 91,101,866 81,486,769 84,859,214 TOTAL ENDING FUND BALANCE $118,823,316 $ 88,888,472 $ 117,367,640 $ 110,382,948 $ 114,076,583 45 High Plains Library District Budgeted Revenue & Expenditures - General Fund FY 2026 2024 2025 2025 2026 2027 Actual Budget Estimated Budget Planned TAXES Property Taxes Weld Co. $69,108,111 53,221,522 $53,383,424 52,020,607 52,627,257 Property Taxes Boulder Co. 871,097 832,548 832,548 802,858 812,221 Delinquent Taxes - - - - - Refunds/Abatements Taxes Weld Co. - 33,504 33,504 85,588 - Refunds/Abatements Taxes Boulder Co. - 524 524 1,321 - Specific Ownership Taxes 2,519,173 1,440,000 1,700,000 1,680,000 1,500,000 TOTAL TAXES 72,498,381 55,528,098 55,950,000 54,590,374 54,939,478 OTHER REVENUE Fines, & Fees 41,522 25,000 30,000 25,000 55,000 Earnings on Investments 5,727,331 1,200,000 4,000,000 2,850,000 1,500,000 Grants 147,301 79,941 85,032 338,653 75,000 Miscellaneous 953,174 8,000 35,000 8,000 10,000 TOTAL OTHER REVENUE 6,869,328 1,312,941 4,150,032 3,221,653 1,640,000 TOTAL REVENUE $79,367,709 $56,841,039 $60,100,032 $57,812,027 $56,579,478 46 High Plains Library District Budgeted Revenue & Expenditures - General Fund FY 2026 2024 2025 2025 2026 2027 Actual Budget Estimated Budget Planned OPERATING Salaries and wages 11,789,369 14,928,727 14,000,000 15,906,758 16,702,095 Fringe benefits 3,290,377 5,670,369 4,500,000 5,885,499 6,177,975 Workers'compensation 52,139 95,000 95,000 115,000 120,000 Bank fees 888 1,980 1,700 1,560 1,560 Minor equipment/furniture<$5k 73,013 130,938 130,938 183,123 70,470 Janitorial supplies 53,817 90,000 90,000 120,000 120,000 Operating supplies 196,885 247,099 260,000 307,759 304,784 Bib processing supplies 145,296 244,069 244,069 244,069 244,069 Postage 32,406 38,093 38,093 39,931 39,870 Printing 8,443 14,500 20,000 37,000 37,000 Memberships 21,966 47,966 47,966 60,206 61,351 Public relations 88,587 97,229 97,229 118,816 123,699 Programs 116,361 204,300 204,300 234,725 151,700 Elec.-utilities 249,687 367,000 367,000 355,500 376,000 Water&sewer 71,284 103,000 103,000 116,000 126,000 Natural gas 70,796 150,000 150,000 129,500 148,000 Telephones 225,922 492,609 525,000 600,000 680,337 Disposal services 87,518 98,043 98,043 113,543 130,547 Professional contracts 1,716,430 2,257,500 2,257,500 2,704,330 2,409,137 Gasoline motor oil, lubricants 9,130 27,000 27,000 20,000 22,000 Repair maint.-bldg 493,735 650,000 700,000 900,000 900,000 Repair maint.-vehicles 30,259 34,400 34,400 57,200 34,200 Repair maint.-office equip. 238,290 298,770 298,770 396,770 416,488 Repair maint.-computer 433,089 462,660 462,660 1,079,090 816,920 Repair maint.-on-line comp 294,968 379,556 379,556 424,132 466,545 Repair maint.-other equip. 8,417 155,263 155,263 128,500 132,000 Tuition reimbursement 22,965 25,000 30,000 25,000 25,000 Travel&mileage 33,681 73,379 73,379 90,360 91,943 In-house training 20,643 53,000 95,000 95,000 95,000 Meetings 5,621 11,790 11,790 14,870 15,810 Out-of-house training&conferences 49,721 91,700 80,000 106,000 102,700 Treasurer's fee 1,039,942 891,000 891,000 935,550 940,000 Books 576,687 554,000 554,000 554,000 554,000 Newspapers/periodicals. 37,441 55,500 60,000 56,000 56,000 Ebooks 170,229 165,000 165,000 170,000 170,000 Compact discs 28,801 47,000 47,000 42,000 42,000 Software 542,239 687,991 687,991 800,244 880,269 DVD/BluRay 62,197 90,000 90,000 78,000 78,000 Other expense 5,527 134,650 134,650 259,550 259,550 Electronic resources 610,913 630,000 630,000 750,000 750,000 Platform Fees 23,484 13,250 13,250 13,350 13,350 Insurance 171,106 225,000 215,000 240,000 250,000 Rent contribution-in-kind - - - - - Equipment rentals - 14,000 14,000 8,000 2,000 Lease/rental expense - - 95,000 - - TOTAL OPERATING 23,200,269 31,048,331 29,174,547 34,516,935 35,138,369 CAPITAL OUTLAY Opening Day Collections 15,710 510,000 510,000 405,000 - Equipment/furn over$5000 77,395 7,500 7,500 433,900 - New Computers&Other Technology 238,872 2,121,944 2,121,944 483,000 200,000 Capital Improvements 4,635,602 28,067,000 18,000,000 16,499,000 4,964,000 Construction Graphics - - - TOTAL CAPITAL OUTLAY 4,967,579 30,706,444 20,639,444 17,820,900 5,164,000 TRANSFERS OUT Transfers-Debt Service Fund - - - - - TOTAL TRANSFERS - - - - - TOTAL CAPITAL OUTLAY&TRANSFERS 4,967,579 30,706,444 20,639,444 17,820,900 5,164,000 Distribution to Member Libraries 14,292,642 11,741,717 11,741,717 12,458,884 12,583,474 TOTAL DIST TO MEMBER LIBRARIES 14,292,642 11,741,717 11,741,717 12,458,884 12,583,474 TOTAL EXPENDITURES 42,460,490 73,496,492 61,555,708 64,796,719 52,885,843 47 Branches 20 10 71 15 74 72 30 35 45 46 Carbon Centennial Lincoln Valley Park Erie Farr Grover Kersey Park LINO Mead DSS L&A 6110 Salaries 1,260,929 1,308,485 1,140,060 1,619,230 85,745' 162,728 - 2,288,840 429,108 116,302 6112 Benefits 466,544 484,139 421,822 599,115 31,726 60,209 - 846,871 158,770 43,032 6136 Workers'Compensation Total Salaries&Benefits 1,727,473 1,792,624 1,561,882 2,218,345 117,471 222,937 - 3,135,711 587,878 159,334 6000 Distribution to member libraries 6205 Bank fees 6220 Minor equipment/Furniture<$5k 13,311 9,400 39,500 2,000 1,000 3,100 - 11,327 7,500 4,250 6236 Janitorial supplies 6249 Operating supplies 17,580 19,400 15,900 11,000 3,385 3,725 59,500 16,500 3,820 6250 Bib processing supplies 6310 Postage 100 104 100 50 461 32 - 88 100 15 6320 Printing 6340 Memberships 1,050 500 400 300 100 150 - 400 700 250 6345 Public relations 6358 Programs 6362 Electric 50,000 40,000 36,000 50,000 6,000 4,000 - 80,000 10,000 2,500 6364 Water&sewer 10,000 8,000 I 16,000 20,000 3,000 2,000 - 20,000 7,500 1,500 6365 Natural gas 15,000 j 12,000 8,000 12,000 5,000 2,500 - 36,000 9,000 2,000 6367 Telephones 6369 Disposal services 15,000 10,000 4,000 10,000 2,000 4,000 - 22,000 5,000 1,500 6379 Professional contracts 5,900 74,300 200 - - 116,311 6380 Gasoline,motor oil,lubricants 6382 Repair maint.-bldg 6384 Repair maint.-vehicles 6385 Repair maint.-office equip. 2,000 - - - 6387 Repair,maint.,replacement/computer 6388 Repair maint.-on-line comp 6389 Repair maint.-other equip. 5,000 - 2,000 12,000 6393 Tuition reimbursement 6394 Travel&mileage 3,500 I 1,085 3,480 140 1,000 735 - 2,320 3,000 2,300 6395 In-House Training 6396 Meetings 800 I 600 150 600 880 550 - 600 100 140 6397 Out-of-House Training&Conferences 6398 Treasurers fee 6410 Books 6425 Newspapers/periodicals 6430 Ebooks 6460 Coact discs I 6480'Software 6490 DVD/BluRay 6495 Other expense 6496 Electronic resources 6500 Platform Fees 6510 Insurance 6520 Equipment rental 6530 Lease/rental expense - - 6952 Equip/furniture-over$5000 - 6,900 17,000 6940 Improvement to Buildings - 6954 New Computers&other technology 6985 Lease debt service 6986 Opening Day Collection 6987 Construction Graphics 1,864,714 1,970,013 1,692,312 2,343,635 140,297 243,729 - 3,496,257 647,278 177,609 6980 Capital improvements - ' - Total 1,864,714 j 1,970,013 1,692,312 2,343,635 140,297 j 243,729 - 3,496,257.00 647,278 177,609 48 Branches 73 40 Dist.To 2026 2027 Riverside Outreach Admin Mbr Lib TOTAL TOTAL 6110 Salaries 989,693 1,122,160 5,383,478 15,906,758 16,702,095 6112 Benefits 366,186 415,199 1,991,886 5,885,499 6,177,975 6136 Workers'Compensation 115,000 115,000 120,000 Total Salaries&Benefits 1,355,879 1,537,359 7,490,364 21,907,257 23,000,070 6000 Distribution to member libraries 12,458,884 12,458,884 12,583,474 6205 Bank fees 1,560 1,560 1,560 6220 Minor equipment/Furniture<$5k 15,000 7,000 69,735 183,123 70,470 6236 Janitorial supplies 120,000 120,000 120,000 6249 Operating supplies 12,400 13,000 131,549 307,759 304,784 6250 Bib processing supplies 244,069 244,069 244,069 6310 Postage 146 50 38,685 39,931 39,870 6320 Printing 37,000 37,000 37,000 6340 Memberships 200 650 55,506 60,206 61,351 6345 Public relations 118,816 _ 118,816 123,699 6358 Programs 234,725 234,725 151,700 6362 Electric 22,000 55,000 355,500 376,000 6364 Water&sewer 8,000 20,000 116,000 126,000 6365 Natural gas 8,000 20,000 129,500 148,000 6367 Telephones 600,000 600,000 680,337 6369 Disposal services 5,000 35,043 113,543 130,547 6379 Professional contracts 75,021 2,432,598 2,704,330 2,409,137 6380 Gasoline, motor oil, lubricants 10,000 10,000 20,000 22,000 6382 Repair maint.-bldg 900,000 900,000 900,000 6384 Repair maint.-vehicles 49,200 8,000 57,200 34,200 6385 Repair maint.-office equip. 400 - 394,370 396,770 416,488 6387 Repair, maint., replacement/computer 1,079,090 1,079,090 816,920 6388 Repair maint.-on-line comp 424,132 424,132 466,545 6389 Repair maint.-other equip. 109,500 128,500 132,000 6393 Tuition reimbursement 25,000 25,000 25,000 6394 Travel&mileage 400 8,000 64,400 90,360 91,943 6395 In-House Training 95,000 95,000 95,000 6396 Meetings 400 500 9,550 14,870 15,810 6397 Out-of-House Training&Conferences 106,000 106,000 102,700 6398 Treasurers fee 935,550 935,550 940,000 6410 Books 554,000 554,000 554,000 6425 Newspapers/periodicals 56,000 56,000 56,000 6430 Ebooks 170,000 170,000 170,000 6460 Compact discs 42,000 42,000 42,000 6480 Software 800,244 800,244 880,269 6490 DVD/BluRay 78,000 78,000 78,000 6495 Other expense 259,550 259,550 259,550 6496 Electronic resources 750,000 750,000 750,000 6500 Platform Fees 13,350 13,350 13,350 6510 Insurance 240,000 240,000 250,000 6520 Equipment rental 8,000 8,000 2,000 6530 Lease/rental expense - - - 6952 Equip/furniture-over$5000 - 410,000 433,900 - 6940 Improvement to Buildings - - 6954 New Computers&other technology _ 483,000 _ 483,000 200,000 6985 Lease debt service - - - 6986 Opening Day Collection 405,000 405,000 - 6987 Construction Graphics - - - 1,427,825 1,700,780 20,134,386 12,458,884 48,297,719 47,921,843 6980 Capital improvements - 16,499,000 16,499,000 4,964,000 Total 1,427,825 1,700,780 36,633,386 12,458,884 64,796,719 52,885,843 49 Administration 50/51 01 02 03 53 54 55 Exec Assoc Community Information Human Departments Admin BOT Dir Dir Relations Technology Resources 6000 Tax Distrbtn-member libraries 12,458,884 6136 Workers'Compensation 115,000 6205 Bank fees 6220 Minor equipment/furniture<$5k - 150 35,235 12,450 7,600 1,000 6236 Janitorial supplies 6249 Operating supplies 6,500_ 750 1,500 41,625 54,500 11,124 4,000 6250 Bib processing supplies 6310 Postage 50 10 2,500 - 6320 Printing 36,000 6340 Memberships 300 17,100 450 11,050 11,449 8,349 6345 Public relations 104,775 13,041 6358 Programs 234,725 - 6362 Electric 55,000 6364 Water and sewer 20,000 6365 Natural gas 20,000 6367 Telephones 600,000 6369 Disposal services 30,000 5,043 6379 Professional contracts 425,600 13,040 28,650 83,683 222,070 6380 Gasoline,Motor Oil,Lubricants - 6382 Repair maint.-bldg 6384 Repair maint.-vehicles - 6385 Repair maint.-office equip 394,370 6387 Repair,maint.,replacement/computer 1,079,090 6388 Repair maint.-online comp 424,132 6389 Repair maint.-other equip. 7,000 102,500 6393 Tuition reimbursement 25,000 6394 Travel&mileage 2,800 3,750 1,020 2,000 34,320 1,400 6395 In-House Training 95,000 6396 Meetings 2,000 3,500 2,000 1,000 - 200 6397 Out-of-House Training&Conferences 500 4,500 101,000 6398 Treasurers fee 935,550 6410 Books 6425 Newspapers/periodicals 6430 Ebooks 6460 Compact discs 6480 Software 800,244 6490 Video/DVD 6495 Other expense 100,000 100,000 6496 Electronic resources 6500 Platform Fees 6510 Insurance 240,000 6520 Equipment rentals 6,000 6530 Lease/rental expense Capital Outlay 6952 Equipment over$5000 - 6940 Improvement to Buildings 6954 New Computers&Other Technology 483,000 6980 Capital improvements - - 6985 Lease debt service - 6986 Opening Day Collection 6987 Construction Graphics - DEPARTMENT TOTAL 14,306,584 6,350 130,500 435,105 252,925 4,042,555 471,060 50 Administration 56 57 58 59 Facilities Collection 2026 2027 Departments Finance Foundation Services Resources Total Total 1 6000 Tax Distrbtn-member libraries _ 12,458,884 12,583,474 6136 Workers'Compensation 115,000 120,000 6205 Bank fees 1,560 1,560 1,560 6220 Minor equipment/furniture<$5k - 10,000 3,300 69,735 26,770 6236 Janitorial supplies 120,000 120,000 120,000 6249 Operating supplies 750 400 1,000 9,400 131,549 133,424 6250 Bib processing supplies 244,069 244,069 244,069 6310 Postage 1,125 550 34,450 38,685 38,685 6320 Printing 1,000 37,000 37,000 6340 Memberships 1,320 1,088 4,000 400 55,506 56,601 6345 Public relations 1,000 118,816 123,699 6358 Programs 234,725 151,700 6362 Electric 55,000 57,000 6364 Water and sewer 20,000 21,000 6365 Natural gas 20,000 22,000 6367 Telephones 600,000 680,337 6369 Disposal services 35,043 37,547 6379 Professional contracts 133,155 - 1,100,000 426,400 2,432,598 2,136,825 6380 Gasoline, Motor Oil, Lubricants 10,000 10,000 10,000 6382 Repair maint.-bldg 900,000 900,000 900,000 6384 Repair maint.-vehicles 8,000 8,000 8,000 6385 Repair maint.-office equip 394,370 414,088 6387 Repair,maint., replacement/computer 1,079,090 816,920 6388 Repair maint.-online comp 424,132 466,545 6389 Repair maint.-other equip. - 109,500 112,500 6393 Tuition reimbursement 25,000 25,000 6394 Travel&mileage 630 900 15,000 2,580 64,400 65,250 6395 In-House Training 95,000 95,000 6396 Meetings 750 100 9,550 10,150 6397 Out-of-House Training&Conferences - 106,000 102,700 6398 Treasurers fee 1 935,550 940,000 6410 Books I 554,000 554,000 554,000 6425 Newspapers/periodicals 56,000 56,000 56,000 6430 Ebooks I 170,000 170,000 170,000 6460 Compact discs I 42,000 42,000 42,000 6480 Software - - 800,244 880,269 6490 Video/DVD 78,000 78,000 78,000 6495 Other expense 4,550 55,000 259,550 259,550 6496 Electronic resources 750,000 750,000 750,000 6500 Platform Fees I 13,350 13,350 13,350 6510 Insurance 240,000 250,000 6520 Equipment rentals 2,000 8,000 2,000 6530 Lease/rental expense - - Capital Outlay 6952 Equipment over$5000 410,000 - 410,000 - 6940 Improvement to Buildings 6954 New Computers&Other Technology - - 483,000 200,000 6980 Capital improvements 16,499,000 16,499,000 4,964,000 6985 Lease debt service - - 6986 Opening Day Collection 405,000 405,000 - 6987 Construction Graphics - DEPARTMENT TOTAL 138,540 10,238 19,079,000 2,844,049 41,716,906 I 28,777,013 51 RESOLUTION TO ADOPT BUDGET 25-1 A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES FOR EACH FUND AND ADOPTING A BUDGET FOR THE HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE CALENDAR YEAR BEGINNING ON THE FIRST DAY OF JANUARY 2026, AND ENDING ON THE LAST DAY OF DECEMBER 2026. WHEREAS, the Board of Trustees of the High Plains Library District has appointed Dr. Matthew Hortt, High Plains Library District Executive Director, to prepare and submit a proposed budget to said governing body at the proper time; and WHEREAS, Dr. Matthew Hortt has submitted a proposed budget to this governing body for its consideration; and WHEREAS, upon due and proper notice, published or posted in accordance with the law, said proposed budget was open for inspection by the public at a designated place, a public hearing was held on December 8, 2025, and interested taxpayers were given the opportunity to file or register any objections to said proposed budget. NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the High Plains Library District, Colorado: Section 1 . That estimated expenditures for each fund are as follows: General Fund $ 64,796,719 Debt Service Fund Section 2. That estimated revenues for each fund are as follows: General Fund: From un-appropriated surpluses $117,367,640 From the general property $ 52,823,465 tax levy From sources other than $ 4,988,562 general property tax Total General Fund $ 175,179,667 Debt Service Fund 52 Resolution to Adopt Budget Page 2 High Plains Library District Section 3. That the budget, as submitted, amended, and hereinabove summarized by fund, hereby is approved and adopted as the budget of the High Plains Library District for the year stated above. Section 4. That the budget hereby approved and adopted shall be signed by the Chairman, High Plains Library District Board of Trustees, and made a part of the public records of the District. ADOPTED, this 8th day of December, A.D., 2025. Attest: Chairman, Board of Trustees Attest: Secretary/Treasurer, Board of Trustees 53 RESOLUTION TO APPROPRIATE SUMS OF MONEY 25-2 A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS FUNDS AND SPENDING AGENCIES, IN THE AMOUNTS AND FOR THE PURPOSE AS SET FORTH BELOW, FOR THE HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2026 BUDGET YEAR. WHEREAS, the Board of Trustees has adopted the annual budget in accordance with the local Government Budget Law, on December 8, 2025 and WHEREAS, the Library Board has made provision therein for revenues in an amount equal to or greater than the total proposed expenditures as set forth in said budget, and WHEREAS, it is not only required by law, but also necessary to appropriate the revenues provided in the budget to and for the purposes described below, so as not to impair the operations of the District. NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the High Plains Library District, Colorado: That the following sums are hereby appropriated from the revenue of each fund, to each fund, for purposes stated: General Fund: Current Operating Expenses $ 34,516,935 Capital Outlay $17,820,900 Transfers (internal activities) Distribution to Member Libraries $12,458,884 Total General Fund $ 64,796,719 Debt Service Fund: Principal & Interest & Other ADOPTED, this 8th day of December, A.D., 2025. ATTEST: g1i� g 4r,tira. Chairman, Board of Trustees ATTEST: 67- ea-ha 4elioc'-garcta Secretary/Treasurer, Board of Trustees 54 RESOLUTION TO SET MILL LEVIES 25-3 A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2025 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2026 BUDGET YEAR. WHEREAS, the Board of Trustees of the High Plains Library District has adopted the annual budget in accordance with the Local Government Budget Law, on December 8, 2025, and WHEREAS, the amount of money necessary to balance the budget for general operating expenses is $52,020,607 WHEREAS, the 2025 valuation for assessment for the High Plains Library District as certified by the Weld County Assessor is $17,117,672,544 NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the High Plains Library District, Colorado: Section 1: That for the purpose of meeting all general operating expenses of the High Plains Library District during the 2026 budget year, there is hereby levied a tax of 3.039 mills upon each dollar of the total valuation for assessment of all taxable property within the District for the year 2025. Section 2: That the District Executive Director is hereby authorized and directed to immediately recertify to the County Commissioners of Weld County, Colorado, the mill levies for the High Plains Library District as hereinabove determined and set. ADOPTED, this 8th day of December, A.D., 2025. ATTEST: Chairman, Board of Trustees ATTEST: �PGAG ZehrE/'GfGY -(c Secretary/Treasurer, Board of Trustees 55 1050 County Tax Entity Code DOLA LGID/SID 62079/1 CERTIFICATION OF TAX LEVIES for NON-SCHOOL Governments TO: County Commissioners' of WELD COUNTY , Colorado. On behalf of the HIGH PLAINS LIBRARY (taxing entity)A the Board of Trustees (governing body)B of the HIGH PLAINS LIBRARY (local government) C Hereby officially certifies the following mills to be levied against the taxing entity's GROSS $ $17,513,406,530.00 assessed valuation of: (GROSSD assessed valuation,Line 2 of the Certification of Valuation Form DLG 57 ) Note: If the assessor certified a NET assessed valuation (AV)different than the GROSS AV due to a Tax Increment Financing(TIF)AreaF the tax levies must be $ $17,117,672,544.00 calculated using the NET AV. The taxing entity's total (NETG assessed valuation,Line 4 of the Certification of Valuation Form DLG 57) property tax revenue will be derived from the mill levy USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED multiplied against the NET assessed valuation of: BY ASSESSOR NO LATER THAN DECEMBER 10 Submitted: 12/09/2025 for budget/fiscal year 2026 (no later than Dec.15) (mm/dd/yyyy) (yyyy) PURPOSE(see end notes for definitions and examples) LEVY2 REVENUE2 1. General Operating Expenses" 3.177 mills $ 54382845.67 2. <Minus>Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction' < 0.138 > mills $ < 2362238.81 > SUBTOTAL FOR GENERAL OPERATING: 3.039 mills $ 52020606.86 3. General Obligation Bonds and Interest' mills $ 0 4. Contractual Obligations' mills $ 0 5. Capital Expenditures" mills $ 0 6. Refunds/AbatementsM 0.O05 mills $ 85588.36 7. Other'(specify): mills $ mills $ TOTAL• r Sum of General operating 1 3.044 $ 52106195.22 • Subtotal and Lines 3 to 7 I mills c Contact person: Daytime (print) Natalie Wertz phone: 970-506-8566 Signed: "- "" Title: Finance Manager Include one copy of this tax entity's completed form when,filing the local government's budget by January 31st,per 29-1-113 C.R.S.,with the Division of Local Government(DLG). Room 521. 1313 Sherman Street.Denver. CO 80203. Ouestions? Call DLG at(303)864-7720. If the taxing entity's boundaries include more than one county,you must certify the levies to each county. Use a separate form for each county and certify the same levies uniformly to each county per Article X,Section 3 of the Colorado Constitution. 2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation(Line 4 of Form DLG57 on the County Assessor's FINAL certification of valuation). Page 1 of 4 56 DLG 70(Rev.10/24) CERTIFICATION OF TAX LEVIES, continued THIS SECTION APPLIES TO TITLE 32,ARTICLE 1 SPECIAL DISTRICTS THAT LEVY TAXES FOR PAYMENT OF GENERAL OBLIGATION DEBT (32-1-1603 C.R.S.). Taxing entities that are Special Districts or Subdistricts of Special Districts must certify separate mill levies and revenues to the Board of County Commissioners, one each for the funding requirements of each debt(32-1-1603, C.R.S.) Use additional pages as necessary. The Special District's or Subdistrict's total levies for general obligation bonds and total levies for contractual obligations should be recorded on Page 1, Lines 3 and 4 respectively. CERTIFY A SEPARATE MILL LEVY FOR EACH BOND OR CONTRACT: BONDS': 1. Purpose of Issue: Series: Date of Issue: Coupon Rate: Maturity Date: Levy: Revenue: 2. Purpose of Issue: Series: Date of Issue: Coupon Rate: Maturity Date: Levy: Revenue: CONTRACTS': 3. Purpose of Contract: Title: Date: Principal Amount: Maturity Date: Levy: Revenue: 4. Purpose of Contract: Title: Date: Principal Amount: Maturity Date: Levy: Revenue: Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-1-1603,C.R.S. Page 2 of 4 57 DLG 70(Rev.10/24) Notes: A Taxing Entity—A jurisdiction authorized by law to impose ad valorem property taxes on taxable property located within its territorial limits(please see notes B,C, and H below). For purposes of the DLG 70 only, a taxing entity is also a geographic area formerly located within a taxing entity's boundaries for which the county assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an area of excluded property formerly within a special district with outstanding general obligation debt at the time of the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general obligation debt service is administered by another local governments. B Governing Body—The board of county commissioners,the city council,the board of trustees,the board of directors,or the board of any other entity that is responsible for the certification of the taxing entity's mill levy. For example: the board of county commissioners is the governing board ex officio of a county public improvement district(PID);the board of a water and sanitation district constitutes ex officio the board of directors of the water subdistrict. s Local Government-For purposes of this line on Page lof the DLG 70,the local government is the political subdivision under whose authority and within whose boundaries the taxing entity was created. The local government is authorized to levy property taxes on behalf of the taxing entity. For example,for the purposes of this form: 1. a municipality is both the local government and the taxing entity when levying its own levy for its entire jurisdiction; 2. a city is the local government when levying a tax on behalf of a business improvement district(BID) taxing entity which it created and whose city council is the BID board; 3. a fire district is the local government if it created a subdistrict,the taxing entity,on whose behalf the fire district levies property taxes. 4. a town is the local government when it provides the service for a dissolved water district and the town board serves as the board of a dissolved water district,the taxing entity,for the purpose of certifying a levy for the annual debt service on outstanding obligations. n GROSS Assessed Value-There will be a difference between gross assessed valuation and net assessed valuation reported by the county assessor only if there is a"tax increment financing"entity(see below),such as a downtown development authority or an urban renewal authority,within the boundaries of the taxing entity. The board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed Value found on Line 2 of Form DLG 57. E Certification of Valuation by County Assessor,Form DLG 57-The county assessor(s)uses this form(or one similar)to provide valuation for assessment information to a taxing entity. The county assessor must provide this certification no later than August 25th each year and may amend it,one time,prior to December 10th. Each entity must use the FINAL valuation provided by assessor when certifying a tax levy. E TIF Area—A downtown development authority(DDA)or urban renewal authority(URA),may form plan areas that use"tax increment financing"to derive revenue from increases in assessed valuation(gross minus net, Form DLG 57 Line 3)attributed to the activities/improvements within the plan area. The DDA or URA receives the differential revenue of each overlapping taxing entity's mill levy applied against the taxing entity's gross assessed value after subtracting the taxing entity's revenues derived from its mill levy applied against the net assessed value. G NET Assessed Value—The total taxable assessed valuation from which the taxing entity will derive revenues for its uses. It is found on Line 4 of Form DLG 57. Please Note: A downtown development authority(DDA) may be both a taxing entity and have also created its own TIF area and/or have a URA TIF Area within the DDA's boundaries. As a result DDAs may both receive operating revenue from their levy applied to their certified NET assessed value and also receive TIF revenue generated by any tax entity levies overlapping the DDA's TIF Area,including the DDA's own operating levy. Page 3 of 4 DLG 70(Rev.10/24) 58 H General Operating Expenses(DLG 70 Page 1 Line 1)—The levy and accompanying revenue reported on Line 1 is for general operations and includes,in aggregate,all levies for and revenues raised by a taxing entity for purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire pension levy is included in general operating expenses,unless the pension is voter-approved,if voter-approved, use Line 7(Other). I Temporary Tax Credit for Operations(DLG 70 Page 1 Line 2)—The Temporary General Property Tax Credit/Temporary Mill Levy Rate Reduction of 39-1-111.5,C.R.S.may be applied to the taxing entity's levy for general operations to effect refunds. Temporary Tax Credits(TTCs)are not applicable to other types of levies (non-general operations)certified on this form because these levies are adjusted from year to year as specified by the provisions of any contract or schedule of payments established for the payment of any obligation incurred by the taxing entity per 29-1-301(1.7), C.R.S.,or they are certified as authorized at election per 29-1-302(2)(b), C.R.S. a General Obligation Bonds and Interest(DLG 70 Page 1 Line 3)—Enter on this line the total levy required to pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7)C.R.S.,the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. Title 32,Article 1 Special districts and subdistricts must complete Page 2 of the DLG 70. K Contractual Obligation(DLG 70 Page 1 Line 4)—If repayment of a contractual obligation with property tax has been approved at election and it is not a general obligation bond(shown on Line 3),the mill levy is entered on this line. Per 29-1-301(1.7)C.R.S.,the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. L Capital Expenditures(DLG 70 Page 1 Line 5)—These revenues are not subject to the statutory property tax revenue limit if they are approved by counties and municipalities through public hearings pursuant to 29-1- 301(1.2) C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29- 1-302(1.5) C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should be entered on Line 5. M Refunds/Abatements(DLG 70 Page 1 Line 6)—The county assessor reports on the Certification of Valuation (DLG 57 Line 11)the amount of revenue from property tax that the local government did not receive in the prior year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes originally charged to them due to errors made in their property valuation. The local government was due the tax revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since the government was due the revenue,it may levy,in the subsequent year,a mill to collect the refund/abatement revenue. An abatement/refund mill levy may generate revenues up to,but not exceeding,the refund/abatement amount from Form DLG 57 Line 11. 1. Please Note: Pursuant to Article X, Section 3 of the Colorado Constitution,if the taxing entity is in more than one county, as with all levies,the abatement levy must be uniform throughout the entity's boundaries and certified the same to each county. To calculate the abatement/refund levy for a taxing entity that is located in more than one county,first total the abatement/refund amounts reported by each county assessor,then divide by the taxing entity's total net assessed value,then multiply by 1,000 and round down to the nearest three decimals to prevent levying for more revenue than was abated/refunded. This results in an abatement/refund mill levy that will be uniformly certified to all of the counties in which the taxing entity is located even though the abatement/refund did not occur in all the counties. N Other(DLG 70 Page 1 Line 7)—Report other levies and revenue not subject to 29-1-301 C.R.S.that were not reported above. For example: a levy for the purposes of television relay or translator facilities as specified in sections 29-7-101,29-7-102, and 29-7-105 and 32-1-1005 (1)(a), C.R.S.; a voter-approved fire pension levy; a levy for special purposes such as developmental disabilities,open space, etc. Page 4 of 4 DLG 70(Rev.10/24) 59 RESOLUTION TO SET MILL LEVIES 25-4 A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2025 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2026 BUDGET YEAR. WHEREAS, the Board of Trustees of the High Plains Library District has adopted the annual budget in accordance with the Local Government Budget Law, on December 8, 2025, and WHEREAS, the amount of money necessary to balance the budget for general operating expenses is $802,858 WHEREAS, the 2025 valuation for assessment for the High Plains Library District as certified by the Boulder County Assessor is $264,184,885 NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the High Plains Library District, Colorado: Section 1: That for the purpose of meeting all general operating expenses of the High Plains Library District during the 2026 budget year, there is hereby levied a tax of 3.039 mills upon each dollar of the total valuation for assessment of all taxable property within the District for the year 2025. Section 2: That the District Executive Director is hereby authorized and directed to immediately recertify to the County Commissioners of Boulder County, Colorado, the mill levies for the High Plains Library District as hereinabove determined and set. ADOPTED, this 8th day of December, A.D., 2025. ATTEST: 1/(J /Va/aiucltCv Chairman, Board of Trustees ATTEST: Secretary/Treasurer, Board of Trustees 60 County Tax Entity Code DOI-A LGID/SID CERTIFICATION OF TAX LEVIES for NON-SCHOOL Governments TO: County Commissioners' of Boulder County , Colorado. High Plains Library District On behalf of the (taxing entity)A the Board of Trustees (governing body)13 of the High Plains Library District (local government) C Hereby officially certifies the following mills to be levied against the taxing entity's GROSS $ 275,650,708 assessed valuation of: (GROSS"assessed valuation,Line 2 of the Certification of Valuation Form DLG 57E) Note: If the assessor certified a NET assessed valuation (AV)different than the GROSS AV due to a Tax 264,184,885 Increment Financing(TIF)AreaF the tax levies must be $ calculated using the NET AV. The taxing entity's total (NETG assessed valuation,Line 4 of the Certification of Valuation Form DLG 57) property tax revenue will be derived from the mill levy USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED multiplied against the NET assessed valuation of: BY ASSESSOR NO LATER THAN DECEMBER 10 Submitted: 12/09/2025 for budget/fiscal year • 2026 (no later than Dec.15) (mm/dd/yyyy) (yyyy) PURPOSE(see end notes for definitions and examples) LEVY2 REVENUE2 1. General Operating Expenses 3.177 mills $ 839,315 2. <Minus>Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction' < .138 > mills $ < 36,457 > SUBTOTAL FOR GENERAL OPERATING: 3.039 mills $ 802,858 3. General Obligation Bonds and Interests mills $ 4. Contractual Obligations" mills $ 5. Capital Expenditures" mills $ 6. Refunds/Abatements' .005 mills $ 1,321 7. Others(specify): mills $ mills $ TOTAL: Sum of General Operating 7 3.044 804,179 Subtotal and Lines 3 to 7 i Mills Contact person: Daytime (print) Natalie Wertz phone: ( ) 970-506-8566 Signed: \V/ c Title: Finance Manager Include one copy of this tax entity's completed form when filing the local government's budget by January 31st,per 29-1-113 C.R.S.,with the pivision of Local Government(DLG).Room 521 1313 Sherman Street.Denver. CO 80203. Ouestions? CalLDLG at(303)864-7720. If the taxing entity's boundaries include more than one county,you must certify the levies to each county. Use a separate form for each county and certify the same levies uniformly to each county per Article X,Section 3 of the Colorado Constitution. 2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation(Line 4 of Form DLG57 on the County Assessor's FINAL certification of valuation). Page 1 of 4 DLG 70(Rev.10/24) 61 CERTIFICATION OF TAX LEVIES,continued THIS SECTION APPLIES TO TITLE 32,ARTICLE 1 SPECIAL DISTRICTS THAT LEVY TAXES FOR PAYMENT OF GENERAL OBLIGATION DEBT (32-1-1603 C.R.S.). Taxing entities that are Special Districts or Subdistricts of Special Districts must certify separate mill levies and revenues to the Board of County Commissioners, one each for the funding requirements of each debt(32-1-1603, C.R.S.) Use additional pages as necessary. The Special District's or Subdistrict's total levies for general obligation bonds and total levies for contractual obligations should be recorded on Page 1, Lines 3 and 4 respectively. CERTIFY A SEPARATE MILL LEVY FOR EACH BOND OR CONTRACT: BONDS': 1. Purpose of Issue: N/A Series: Date of Issue: Coupon Rate: Maturity Date: Levy: Revenue: 2. Purpose of Issue: Series: Date of Issue: Coupon Rate: Maturity Date: Levy: Revenue: CONTRACTS": 3. Purpose of Contract: N/A Title: Date: Principal Amount: Maturity Date: Levy: Revenue: 4. Purpose of Contract: Title: Date: Principal Amount: Maturity Date: Levy: Revenue: Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-1-1603,C.R.S. Page 2 of 4 62 DLG 70(Rev.10/24) Notes: A Taxing Entity—A jurisdiction authorized by law to impose ad valorem property taxes on taxable property located within its territorial limits(please see notes B,C,and H below). For purposes of the DLG 70 only,a taxing entity is also a geographic area formerly located within a taxing entity's boundaries for which the county assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an area of excluded property formerly within a special district with outstanding general obligation debt at the time of the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general obligation debt service is administered by another local government. B Governing Body--The board of county commissioners,the city council,the board of trustees,the board of directors,or the board of any other entity that is responsible for the certification of the taxing entity's mill levy. For example: the board of county commissioners is the governing board ex officio of a county public improvement district(PID);the board of a water and sanitation district constitutes ex officio the board of directors of the water subdistrict. c Local Government-For purposes of this line on Page lof the DLG 70,the local government is the political subdivision under whose authority and within whose boundaries the taxing entity was created. The local government is authorized to levy property taxes on behalf of the taxing entity. For example,for the purposes of this form: 1. a municipality is both the local government and the taxing entity when levying its own levy for its entire jurisdiction; 2. a city is the local government when levying a tax on behalf of a business improvement district(BID) taxing entity which it created and whose city council is the BID board; 3. a fire district is the local government if it created a subdistrict,the taxing entity,on whose behalf the fire district levies property taxes. 4. a town is the local government when it provides the service for a dissolved water district and the town board serves as the board of a dissolved water district,the taxing entity,for the purpose of certifying a levy for the annual debt service on outstanding obligations. D GROSS Assessed Value-There will be a difference between gross assessed valuation and net assessed valuation reported by the county assessor only if there is a"tax increment fmancing"entity(see below),such as a downtown development authority or an urban renewal authority,within the boundaries of the taxing entity. The board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed Value found on Line 2 of Form DLG 57. E Certification of Valuation by County Assessor,Form DLG 57-The county assessor(s)uses this form(or one similar) to provide valuation for assessment information to a taxing entity. The county assessor must provide this certification no later than August 25th each year and may amend it,one time,prior to December 10th. Each entity must use the FINAL valuation provided by assessor when certifying a tax levy. F TIF Area—A downtown development authority(DDA)or urban renewal authority(URA),may form plan areas that use"tax increment financing"to derive revenue from increases in assessed valuation(gross minus net, Form DLG 57 Line 3)attributed to the activities/improvements within the plan area. The DDA or URA receives the differential revenue of each overlapping taxing entity's mill levy applied against the taxing entity's gross assessed value after subtracting the taxing entity's revenues derived from its mill levy applied against the net assessed value. G NET Assessed Value—The total taxable assessed valuation from which the taxing entity will derive revenues for its uses. It is found on Line 4 of Form DLG 57. Please Note: A downtown development authority(DDA) may be both a taxing entity and have also created its own TIF area and/or have a URA TIF Area within the DDA's boundaries. As a result DDAs may both receive operating revenue from their levy applied to their certified NET assessed value and also receive TIF revenue generated by any tax entity levies overlapping the DDA's TIF Area,including the DDA's own operating levy. Page 3 of 63 DLG 70(Rev.10/24) H General Operating Expenses (DLG 70 Page 1 Line 1)—The levy and accompanying revenue reported on Line 1 is for general operations and includes, in aggregate,all levies for and revenues raised by a taxing entity for purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire pension levy is included in general operating expenses,unless the pension is voter-approved,if voter-approved, use Line 7(Other). 'Temporary Tax Credit for Operations(DLG 70 Page 1 Line 2)—The Temporary General Property Tax Credit/Temporary Mill Levy Rate Reduction of 39-1-111.5, C.R.S. may be applied to the taxing entity's levy for general operations to effect refunds. Temporary Tax Credits(TTCs)are not applicable to other types of levies (non-general operations)certified on this form because these levies are adjusted from year to year as specified by the provisions of any contract or schedule of payments established for the payment of any obligation incurred by the taxing entity per 29-1-301(1.7),C.R.S.,or they are certified as authorized at election per 29-1-302(2)(b), C.R.S. "General Obligation Bonds and Interest(DLG 70 Page 1 Line 3)—Enter on this line the total levy required to pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7)C.R.S.,the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. Title 32,Article 1 Special districts and subdistricts must complete Page 2 of the DLG 70. K Contractual Obligation (DLG 70 Page 1 Line 4)—If repayment of a contractual obligation with property tax has been approved at election and it is not a general obligation bond(shown on Line 3),the mill levy is entered on this line. Per 29-1-301(1.7)C.R.S.,the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. L Capital Expenditures(DLG 70 Page 1 Line 5)—These revenues are not subject to the statutory property tax revenue limit if they are approved by counties and municipalities through public hearings pursuant to 29-1- 301(1.2)C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29- 1-302(1.5) C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should be entered on Line 5. M Refunds/Abatements(DLG 70 Page 1 Line 6)—The county assessor reports on the Certification of Valuation (DLG 57 Line 11)the amount of revenue from property tax that the local government did not receive in the prior year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes originally charged to them due to errors made in their property valuation. The local government was due the tax revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since the government was due the revenue, it may levy, in the subsequent year,a mill to collect the refund/abatement revenue. An abatement/refund mill levy may generate revenues up to,but not exceeding,the refund/abatement amount from Form DLG 57 Line 11. 1. Please Note: Pursuant to Article X, Section 3 of the Colorado Constitution, if the taxing entity is in more than one county,as with all levies,the abatement levy must be uniform throughout the entity's boundaries and certified the same to each county. To calculate the abatement/refund levy for a taxing entity that is located in more than one county,first total the abatement/refund amounts reported by each county assessor,then divide by the taxing entity's total net assessed value,then multiply by 1,000 and round down to the nearest three decimals to prevent levying for more revenue than was abated/refunded. This results in an abatement/refund mill levy that will be uniformly certified to all of the counties in which the taxing entity is located even though the abatement/refund did not occur in all the counties. N Other(DLG 70 Page 1 Line 7)—Report other levies and revenue not subject to 29-1-301 C.R.S. that were not reported above. For example: a levy for the purposes of television relay or translator facilities as specified in sections 29-7-101, 29-7-102,and 29-7-105 and 32-1-1005 (1)(a),C.R.S.; a voter-approved fire pension levy; a levy for special purposes such as developmental disabilities,open space, etc. Page 4 of 4 64 DLG 70(Rev.10/24) LEASE-PURCHASE SUPPLEMENTAL SCHEDULE TO THE ADOPTED BUDGET (29-1-103(3)(D), C.R.S. BUDGET YEAR 2026 The Supplemental Schedule must present information separately for all lease-purchase agreements involving real property and all lease purchase agreements for non-real property. I. REAL PROPERTY LEASE-PURCHASE AGREEMENTS: Description of real Property Lease-Purchase: Lease of Library Facilities: Year Amount 2026 $ Total maximum payment liability for all Real Property Lease Purchase Agreements over the entire terms of all such agreements, including all optional renewal terms: $ II. ALL LEASE-PURCHASE AGREEMENTS NOT INVOLVING REAL PROPERTY Description of Lease-Purchase Item(s): Description of Lease-Purchase Agreement(s): Year Amount Total amount to be expended for all Non-Real Property Lease Purchase Agreements in Budget Year: 20 $ Total maximum payment liability for all Non-Real Property Lease Purchase Agreements over the entire terms of all such Agreements, including all optional renewal terms: $ 65 Now" 2026 Capital Improvement OVERVIEW OF CAPITAL IMPROVEMENT PROGRAM PROCESS It is the practice of the High Plains Library District (HPLD) to develop, maintain, and revise when necessary a continuing Capital Improvement Program (CIP). The CIP covers a five-year planning horizon, identifying infrastructure and facility projects that the District plans to undertake. Defining a Capital Improvement To be included in the CIP, projects need to meet one of the following criteria: • Construction of a new District asset or expansion of an existing District-owned facility, including preliminary planning and surveys, cost of land (if applicable), staff and contractual services for design and construction, and related furnishings and equipment. • Initial acquisition of a major equipment system, which will become a District asset that has a cost of $10,000 or more and a useful life of at least three years. • Major renovation or rehabilitation of an existing District-owned facility that requires an expenditure of $10,000 or more and will extend the life of the original District asset. Exceptions have been made for inclusion of a few projects that do not meet the above criteria to make them more visible to the public and the HPLD Board of Trustees (BOT). Steps from Submittal to Approval The CIP process begins with the District's annual Budget kick-off meeting with all Directors and Managers. The Directors and Managers are given the months of July and August to develop their CIP requests and review future year requests based on their assessment of needs. The 2026 - 2030 Program includes projects that are pay-as-you-go funded with operating funds and allocation of fund balance. The Finance Department reviews all requests for funding availability and reasonableness. Summary of Expenditures and Funding The approved five-year CIP for Fiscal Years 2026 through 2030 totals approximately $35.83 million. The 2026 budget includes funds to construct a library in Mead, construct a library and archive and expansion at DSS, and replacements and improvements to district-owned facilities. Funding will be from 2026 revenue and the fund balance in the General Fund. Impact on the Operating Budget The completion of many projects is the beginning of recurring costs for the operating budget. All projects included in the first year of the Capital Program are funded in the 2026 recommended budget. Projects included in the subsequent years (2027-2030) will be approved by the BOT in concept only. The Program will be updated annually to address specific needs as they arise or as the BOT goals and policies change. Thus, it is important for the reader to understand that the District's BOT is not committing funds for any projects beyond the 2026 year. 67 CAPITAL IMPROVEMENT PROGRAM Location/Item Description 2026 2027 2028 2029 2030 P-1 and P-2 Base Mounted Pumps $ 36,000 HVAC system-2 Boilers&Pumps/4 RTUs/Controls $ 1,000,000 Room split system $ 17,000 Meeting room carpet $ 4,000 Total $ 1,021,000 $ - $ - $ - $ 36,000 Centennial Park Library RTU 1,2,and 3 $ 258,000 Exhaust Fans-EF1,2,and 3 $ 8,000 Total $ - $ 8,000 $ 258,000 $ - $ - District Support Services New Tech Eqpt(Computer,Phone,Server...) $ 483,000 $ 200,000 $ 40,000 $ 50,000 $ 70,000 Repair,replacement&new equipment $ 70,000 $ 80,000 $ 80,000 $ 100,000 $ 150,000 Workforce Development Vehicle $ 260,000 Box Truck-ITI and Facilities $ 80,000 Parking lots $ 25,000 Makerspace Vehicle $ 400,000 RTU 2 $ 142,000 RTU 1,3,and 4 and exhaust fan 1 $ 221,898 Special projects(Facilities) $ 50,000 $ 50,000 $ 50,000 $ 50,000 Special projects(IT) $ 50,000 $ 50,000 Total $ 1,110,000 $ 330,000 $ 441,898 $ 650,000 $ 220,000 Erie Community Library RTU 3 $ 8,000 Base Mounted Pump-B1 &B2 $ 36,000 Relief Fans-RF 1,2,3,&4 $ 32,000 Exhaust Fans-EF1,2,3,&4 $ 8,000 _ Makerspace counter and paint $ 5,000 Patio furniture $ 6,900 2 Boilers/Pumps $ 215,000 Total $ 226,900 $ 76,000 $ 8,000 $ - $ - Farr Regional Library Roof $ 230,000 CU2 cooling unit 2 IT room $ 4,000 RTU 3 $ 50,000 Concret replacement $ 6,000 Meeting Room Tables $ 12,000 Blinds for nursing room $ 5,000 Total $ 23,000 $ - $ 234,000 $ - $ 50,000 LINC ADA Door openers $ 29,000 Drive through widening $ 6,000 Total $ 35,000 $ - $ - $ $ - Riverside Library _ Refresh 750,000 Total $ - $ 750,000 $ - $ - $ - Mead&DSS Opening Day Collection $ 405,000 $ 950,000 Total $ 405,000 $ - $ - $ - $ 950,000 •rters,and Facilities DSS Expansion and Archive $ 7,000,000 Mead $ 8,000,000 Erie $ 4,000,000 $ 10,000,000 Total $ 15,000,000 $ 4,000,000 $ 10,000,000 $ - $ - Grand Total $ 17,820,900 $ 5,164,000 $ 10,941,898 $ 650,000 $ 1,256,000 68 CAPITAL IMPROVEMENT PROGRAM Opening Day Collection: Mead &DSS $ 405,000 Equipment/Furniture>$5,000 Workforce Development Vehicle $ 260,000 Box Truck-ITI and Facilities $ 80,000 Repair, replacement&new equipment $ 70,000 Patio furniture-Erie $ 6,900 Meeting room tables and blinds- Farr $ 17,000 Sub total $ 433,900 New Computers&Other Technology: IT projects $ 483,000 Sub total $ 483,000 Capital Improvements: Mead $ 8,000,000 DSS Expansion and Archive $ 7,000,000 Carbon Valley improvements $ 1,021,000 DSS improvements $ 217,000 Erie improvements $ 220,000 Farr improvements $ 6,000 LINC improvements $ 35,000 Sub total $ 16,499,000 Total Capital outlay $ 17,820,900 Opening Day Collection $ 405,000 Equipment&Furniture>$5,000 $ 433,900 New Computers&Other Technology $ 483,000 Capital Improvements $ 16,499,000 $ 17,820,900 ■Opening Day Collection ■Equipment&Furniture>$5,000 ■New Computers&Other Technology ■Capital Improvements 69 2026 Department Budgets 01-xxxx-50-01 Board of Trustees TActual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 6221 • E-book Readers 6236 • Janitorial supplies 6249 • Operating supplies 810 750 750 800 6250 • Bib Processing Supplies 6310 • Postage 6320 • Printing 6340 • Memberships 300 300 300 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 Natural gas 6367 • Phones 6369 Disposal Services 6379 • Professional Contracts 6380 Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 Repair maint. - vehicles 6385 • Repair maint. - office equipment 6387 Repair, maint., replacement/computer 6388 • Repair maint. - on-line computer 6389 Repair maint. - other equipment 6394 • Travel and Mileage 1,021 2,800 2,800 2,900 6396 Meetings 2,001 110 2,000 2,000 2,100 6397 • Out-of-House Training & Conferences 108 500 500 500 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over$5000 6954 • New Computers & other technology Total' 3,940 110 6,350 6,350 6,600 71 01-xxxx-50-02 Executive Director Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 434 1,180 _ 150 150 6221 E-book Readers 6236 • Janitorial supplies 6249 • Operating supplies 12,584 67,949 1,200 1,500 1,500 6250 • Bib Processing Supplies 6310 • Postage 6320 • Printing 6340 Memberships 375 515 1,200 17,100 17,100 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 Repair maint. - vehicles 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 4,506 1,684 3,500 3,750 4,000 6396 • Meetings 57 3,500 3,500 3,500 6397 • Out-of-House Training & Conference: 1,863 652 1,200 4,500 1,200 6480 Software 6495 • Other Expense 100,000 100,000 100,000 6510 Insurance 6520 - Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 New Computers & other technology Total 19,762 72,037 110,600 130,500 127,450 72 01-xxxx-50-03 Associate Directors Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 37 20,200 35,235 200 6236 • Janitorial supplies 6249 • Operating supplies 490 495 41,625 41,625 6250 • Bib Processing Supplies 6310 Postage 10 10 10 6320 • Printing 6340 • Memberships 450 450 450 6345 • Public Relations 6358 • Programs 116,361 110,171 204,300 234,725 151,700 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 34,486 7,667 12,140 13,040 14,140 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement/ computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 7,000 10,000 6394 • Travel and Mileage 459 784 1,020 1,020 1,020 6396 • Meetings 66 500 2,000 2,000 6397 • Out-of-House Training & Conferences 6480 • Software 6495 • Other Expense 3,930 6,000 100,000 100,000 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology Total 155,763 118,688 245,115 435,105 321,145 73 01-xxxx-10-00 Centennial Park Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 5,953 1,505 7,550 9,400 4,500 6221 • E-book Readers 6236 • Janitorial supplies 6249 • Operating supplies 20,844 9,075 20,200 19,400 18,300 6250 • Bib Processing Supplies 6310 • Postage 13 6 1,314 104 104 6320 • Printing 6340 • Memberships 200 500 500 500 6345 - Public Relations 6358 • Programs 6362 • Electric 30,463 15,569 52,000 40,000 41,000 6364 • Water and sewer 3,316 2,936 5,500 8,000 8,000 6365 • Natural gas 6,316 5,120 15,000 12,000 13,000 6367 • Phones 6369 • Disposal Services 7,930 3,970 9,000 10,000 12,000 6379 • Professional Contracts 66,656 34,038 70,720 74,300 74,880 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. -vehicles 6385 • Repair maint. - office equipment 2,000 2,000 6387 • Repair, maint., replacement/computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 - Travel and Mileage 160 119 621 1,085 1,085 6395 • In-House Training 6396 • Meetings 113 30 300 600 600 6397 • Out-of-House Training & Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6952 • Equip/furniture-over $5000 6954 • New Computers & Other Technology 6980 - Capital improvements Total 141,964 72,368 182,705 177,389 175,969 74 01-xxxx-15-00 Farr Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 • 6220 • Minor Equipment/Furniture <$5K _ 2,217 2,000 2,000 2,000 6236 • Janitorial supplies 6249 • Operating supplies 8,459 3,908 13,000 11,000 11,000 6250 • Bib Processing Supplies 6310 • Postage 25 50 50 6320 • Printing 6340 • Memberships 99 (49) 200 300 300 6345 • Public Relations 6358 • Programs 6362 • Electric 43,354 41,793 70,000 50,000 51,000 6364 • Water and sewer 15,121 13,240 22,000 20,000 22,000 6365 • Natural gas 5,123 6,690 20,000 12,000 12,000 6367 • Phones 6369 • Disposal Services 8,628 4,616 10,000 10,000 12,000 6379 • Professional Contracts 173 163 1,160 200 200 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 12,000 2,000 2,000 6394 • Travel and Mileage 120 52 201 140 140 6396 • Meetings 400 600 600 6397 • Out-of-House Training $ Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 17,000 6954 • New Computers & Other Technology 6980 - Capital improvements Total 81,077 72,630 150,986 125,290 113,290 75 01-xxxx-20-00 Carbon Valley Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 9,717 5,657 16,248 13,311 6,200 6221 • E-book Readers 6224 - CVRL Foundation Purchases 6236 • Janitorial supplies 6249 • Operating supplies 15,682 9,469 16,500 17,580 16,800 6250 • Bib Processing Supplies 6310 • Postage 100 100 100 6320 - Printing 6340 • Memberships 200 45 1,050 1,050 1,050 6345 • Public Relations 6358 • Programs 6362 • Electric 46,178 22,045 55,000 50,000 51,000 6364 • Water and sewer 5,964 2,058 15,000 10,000 10,000 6365 • Natural gas 9,702 10,463 20,000 15,000 16,000 6367 • Phones 6369 • Disposal Services 12,113 6,567 15,000 15,000 16,000 6379 • Professional Contracts 5,900 5,900 5,900 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 5,000 5,000 5,000 6394 • Travel and Mileage 2,614 1,134 3,275 3,500 3,500 6396 • Meetings 317 231 540 800 800 6397 • Out-of-House Training & Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 7,500 6954 • New computers & other technology 6980 - Capital improvements 6986 - Opening Day Collection Total 102,487 57,669 161,113 137,241 132,350 76 01-xxxx-30-00 Lincoln Park Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 Minor Equipment/Furniture <$5k 6221 • E-book Readers 6236 • Janitorial supplies 6249 • Operating supplies 1,024 6250 • Bib Processing Supplies 6310 • Postage 6320 • Printing 6340 • Memberships 6345 • Public Relations 6358 • Programs 6362 • Electric 1,812 6364 • Water and sewer 849 6365 • Natural gas 2,380 6367 Phones 6369 Disposal Services 4,384 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement/ computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 6396 • Meetings 6397 • Out-of-House Training &Conferences 6480 • Software 6495 Other Expense 6510 Insurance 6520 • Equipment Rentals 6530 - Lease/ Rent Expense 6952 • Equip/furniture-over$5000 6954 • New computers and other technology 6980 - Capital improvements Total 10,449 - - - - 77 01-xxxx-35-00 LINC - Library INnovation Center Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5K 14,710 2,205 3,690 11,327 5,000 6236 • Janitorial supplies 6249 • Operating supplies 63,111 27,447 69,800 59,500 59,500 6250 • Bib Processing Supplies 6310 • Postage 88 88 6320 • Printing 6340 • Memberships 46 150 300 400 400 6345 • Public Relations 6358 - Programs 6362 - Electric 73,188 48,330 60,000 80,000 82,000 6364 • Water and sewer 17,950 7,406 18,000 20,000 21,000 6365 • Natural gas 32,593 25,225 50,000 36,000 40,000 6367 • Phones 6369 • Disposal Services 19,498 10,134 20,000 22,000 25,000 6379 • Professional Contracts 107,649 55,067 113,152 116,311 116,311 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 6385 • Repair maint. - office equipment - 6387 • Repair, maint., replacement/ computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 12,000 12,000 12,000 6394 • Travel and Mileage 2,320 2,320 2,320 6396 • Meetings 728 292 600 600 6397 • Out-of-House Training $ Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & Other Technology 6980 - Capital improvements Total 329,473 176,256 349,262 360,546 364,219 78 01-xxxx-40-00 Outreach Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 Minor Equipment/Furniture <$5k 1,642 4,500 7,000 _ 5,000 6236 • Janitorial supplies 6249 • Operating supplies 9,902 8,990 10,000 13,000 11,000 6250 • Bib Processing Supplies 6310 • Postage 125 50 6320 • Printing 6340 • Memberships 534 248 650 650 650 6345 Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 15,447 20,031 68,761 75,021 75,021 6380 • Gasoline, Motor Oil, Lubricants 6,022 2,759 16,000 10,000 12,000 6382 • Repair maint. - building 6384 • Repair maint. - vehicles 29,803 12,264 26,400 49,200 26,200 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement/ computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 4,341 4,675 5,600 8,000 10,000 6396 • Meetings 267 277 750 500 750 6397 • Out-of-House Training & Conferences 6410 • Books 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6530 • Lease / Rental 24,416 6952 • Equip/furniture-over $5000 6954 • New computers & other technology 6980 - Capital improvements Total 67,958 73,660 132,786 163,421 140,621 79 01-xxxx-45-00 Mead Library Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 7,500 3,500 6221 • E-book Readers 6236 • Janitorial supplies 6249 Operating supplies 16,500 15,000 6250 • Bib Processing Supplies 6310 Postage 100 100 6320 Printing 6340 • Memberships 700 700 6345 • Public Relations 6358 • Programs 6362 • Electric 10,000 17,000 6364 Water and sewer 7,500 12,000 6365 Natural gas 9,000 15,000 6367 • Phones 6369 • Disposal Services 5,000 8,000 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 500 6394 • Travel and Mileage 3,000 2,500 6396 • Meetings 100 100 6397 • Out-of-House Training & Conferences 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology Total - - - 59,400 74,400 80 01-xxxx-46-00 DSS Library and Archive Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 4,250 1,500 6221 • E-book Readers 6236 - Janitorial supplies 6249 • Operating supplies 3,820 4,120 6250 • Bib Processing Supplies 6310 • Postage 15 15 6320 - Printing 6340 • Memberships 250 250 6345 • Public Relations 6358 • Programs 6362 • Electric 2,500 5,000 6364 • Water and sewer 1,500 3,000 6365 • Natural gas 2,000 4,000 6367 - Phones 6369 • Disposal Services 1,500 3,000 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement/ computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 2,300 2,500 6396 • Meetings 140 160 6397 • Out-of-House Training & Conferences 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 - Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology Total - - - 18,275 23,545 81 01-xxxx-71-00 Erie Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 9,841 23,276 26,750 39,500 6221 • E-book Readers 6236 • Janitorial supplies 6249 • Operating supplies 14,523 7,047 19,300 15,900 15,900 6250 • Bib Processing Supplies 6310 • Postage 13 15 125 100 6320 • Printing 6340 • Memberships 405 400 400 6345 • Public Relations 6358 Programs 6362 - Electric 30,682 15,712 50,000 36,000 37,000 6364 • Water and sewer 12,716 3,399 15,000 16,000 16,000 6365 Natural gas 3,770 3,055 12,000 8,000 8,000 6367 • Phones 6369 • Disposal Services 1,718 1,012 5,000 I 4,000 5,000 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 Repair maint. - vehicles 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement/ computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 961 1,080 1,740 3,480 3,248 6396 • Meetings 92 450 150 6397 Out-of-House Training & Conferences 6480 Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over$5000 6,900 6954 • New computers & other technology 6980 -Capital improvements Total 74,316 54,596 130,770 130,430 85,548 82 01-xxxx-72-00 Kersey Library Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture 45k 850 7,500 3,100 2,500 6221 • E-book Readers 6236 • Janitorial supplies 6249 • Operating supplies 1,105 882 3,160 3,725 3,790 6250 • Bib Processing Supplies 6310 • Postage 15 32 32 6320 • Printing 6340 • Memberships 10 150 150 150 6345 • Public Relations 6358 • Programs 6362 • Electric 2,880 1,823 5,000 4,000 5,000 6364 • Water and sewer 810 514 1,500 2,000 2,000 6365 • Natural gas 963 778 3,000 2,500 3,000 6367 • Phones 6369 • Disposal Services 3,111 1,803 3,000 4,000 4,000 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. -vehicles 6385 • Repair maint. -office equipment 250 6387 • Repair, maint., replacement/ computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 676 600 735 6396 • Meetings 100 550 650 6397 • Out-of-House Training &Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6530 • Lease / Rental expense 6952 • Equip/furniture-over$5000 6954 • New computers and other technology 6980 - Capital improvements Total 10,405 5,800 24,275 20,792 21,122 83 01-xxxx-73-00 Riverside Library & Cultural Center Actual YTD Budget Budget Planned Expense Account - 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture<$5k 1,063 15,000 15,000 12,000 6236 Janitorial supplies 6249 • Operating supplies 8,663 3,511 12,650 12,400 I 12,400 6250 • Bib Processing Supplies 6310 • Postage 156 159 146 146 6320 • Printing 6340 • Memberships 102 200 200 200 6345 Public Relations 6358 • Programs 6362 • Electric 18,535 7,061 25,000 22,000 25,000 6364 • Water and sewer 6,524 924 8,000 8,000 8,000 6365 • Natural Gas 4,575 2,708 10,000 8,000 10,000 6367 • Phones 6369 • Disposal Services 4,199 2,224 4,000 5,000 6,000 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 200 400 400 6387 • Repair maint. - computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 390 500 400 400 6395 - In House Training 6396 • Meetings 215 111 300 400 400 6397 • Out of House Training & Conferences 6410 - Books 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6952 • Equip/furniture-over$5000 6954 • New computers and other technology 6980 - Capital Improvements Total 44,422 16,539 76,009 71,946 74,946 84 01-xxxx-74-00 Grover Library Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 230 2,600 1,000 1,500 6221 • E-book Readers 6236 • Janitorial supplies 6249 • Operating supplies 855 513 6,120 3,385 3,550 6250 • Bib Processing Supplies 6310 • Postage 461 550 6320 • Printing 6340 • Memberships 100 100 150 6345 • Public Relations 6358 - Programs 6362 • Electric 1,561 2,748 5,000 6,000 5,000 6364 • Water and sewer 226 539 3,000 3,000 3,000 6365 • Natural gas 938 665 5,000 5,000 5,000 6367 • Phones 6369 • Disposal Services 453 1,724 2,000 2,000 2,000 6379 • Professional Contracts 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement/ computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 1,200 1,000 1,000 6396 • Meetings 880 1,000 6397 - Out-of-House Training & Conferences 6495 - Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology Total 4,263 6,189 25,020 22,826 22,750 85 01-xxxx-50-51 Administration YTD Budget Budget Planned Expense Account Actual 2024 6/30/2025 2025 2026 2027 6136 -Workers' Compensation 52,139 60,810 95,000 115,000 120,000 6205 - Bank Service Charges 6220 • Minor Equipment/Furniture <$5k 6236 • Janitorial supplies 6249 • Operating supplies 5,366 (767) 6,500 6,500 6,500 6250 • Bib Processing Supplies 6310 Postage 50 50 50 6320 • Printing 6340 Memberships 2,697 6345 • Public Relations 6362 • Electric 1,033 9,689 45,000 55,000 57,000 6364 • Water and sewer 7,809 2,914 15,000 20,000 21,000 6365 • Natural gas 4,435 4,731 15,000 20,000 22,000 6367 • Phones 6369 • Disposal Services 21,182 8,972 25,000 30,000 32,000 6378 - High Plains RLSS Courier 6379 • Professional Contracts 71,486 65,044 75,000 425,600 75,600 6385 • Repair maint. - office equipment 6394 • Travel and Mileage 6395 - In-House Training 6396 • Meetings 6397 • Out-of-House Training & Conferences 6398 -Treasurer's fee 1,039,942 800,253 891,000 935,550 940,000 6410 - Books 6425 - Periodicals 6480 • Software 6495 • Other expense 1,584 2,400 6510 • Insurance 171,106 198,316 225,000 240,000 250,000 6520 • Equipment Rentals 6530 • Lease/ Rental expense 31,593 6952- Equipment/furniture over$5,000 6954 • New Computers & other technology 6980 - Capital improvements 6985- Lease debt service Total 1,378,779 1,183,955 1,392,550 1,847,700 1,524,150 86 01-xxxx-50-53 Community Relations and Marketing Actual YTD Budget Budget Planned Expense Account i 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 3,816 887 8,000 12,450 3,000 6221 • E-book Readers 6236 Janitorial supplies 6249 • Operating supplies 17,682 3,721 42,500 54,500 54,500 6250 - Bib Processing Supplies 6310 • Postage 100 2,500 2,500 6320 • Printing 8,443 10,315 13,500 36,000 36,000 6340 • Memberships 6,166 4,245 16,995 11,050 11,050 6345 • Public Relations 74,272 44,951 83,355 104,775 107,775 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 Disposal Services 6379 - Professional Contracts 7,621 6,340 30,120 28,650 30,500 6380 • Gasoline, Motor Oil, Lubricants 5,000 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 3,000 6385 Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 2,283 130 600 2,000 2,500 6396 • Meetings 1,420 665 1,500 1,000 1,500 6397 • Out-of-House Training & Conferences 6480 • Software 6495 - Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over$5000 6987 - Construction - Graphics Total 121,703 71,254 204,670 252,925 249,325 87 01-xxxx-50-54 - Information Technology and Innovation Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 23,768 1,036 7,600 7,600 9,120 6240 - Supplies Resale - Flash Drives 6249 • Operating supplies 7,797 3,184 11,124 11,124 13,349 6250 • Bib Processing Supplies 6310 • Postage 100 6320 • Printing 6340 • Memberships 660 11,342 11,449 12,594 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 225,922 264,216 492,609 600,000 680,337 6369 • Disposal Services 3,699 2,146 5,043 5,043 5,547 6379 • Professional Contracts 30,521 30,295 113,269 83,683 127,051 6380 • Gasoline, Motor Oil, Lubricants 6382 Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 238,290 102,623 298,320 394,370 414,088 6387 • Repair, maint., replacement/computer 433,089 371,535 462,660 1,079,090 816,920 6388 Repair maint. - on-line computer 294,968 282,640 379,556 424,132 466,545 6389 • Repair maint. - other equipment 6,767 39,018 126,263 102,500 102,500 6394 • Travel and Mileage 9,028 2,860 34,320 34,320 34,320 6395 - In-House Training 6396 • Meetings 288 400 6397 • Out-of-House Training & Conferences (1,443) 6480 • Software 539,288 348,224 687,991 800,244 880,269 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6,547 12,000 6,000 6952 • Equip/furniture-over$5000 77,395 6954 • New Computers &other technology 238,873 180,854 2,121,944 483,000 200,000 6980 • Capital Improvements 6985 • Lease Total 2,128,910 1,635,178 4,764,541 4,042,555 3,762,640 88 01-xxxx-50-55 Human Resources Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 1,000 1,000 1,000 6221 • E-book Readers 6236 • Janitorial supplies 6249 Operating supplies 2,260 458 3,000 4,000 3,600 6250 • Bib Processing Supplies 6310 • Postage 6320 • Printing 116 6340 - Memberships 7,921 12,705 8,349 8,349 8,299 6345 • Public Relations 14,240 6,559 12,874 13,041 14,924 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 134,001 87,409 227,173 222,070 229,328 6380 • Gasoline, Motor Oil, Lubricants 6382 Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement/ computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6393 - Tuition Reimbursement 22,965 18,503 25,000 25,000 25,000 6394 • Travel and Mileage 1,207 112 1,200 1,400 1,400 6395 - In-House Training 20,643 83,721 53,000 95,000 95,000 6396 - Meetings 20 200 200 200 6397 • Out-of-House Conference & Meetings 49,139 18,640 90,000 101,000 101,000 6480 • Software 6495 • Other Expense 6510 Insurance 6520 Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 Total 252,396 228,223 421,796 471,060 479,751 89 01-xxxx-50-56 Finance Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6205 -Bank Service Charges 888 431 1,980 1,560 1,560 6220 • Minor Equipment/Furniture <$5k 6221 • E-book Readers 6236 • Janitorial supplies 6249 • Operating supplies 13 33 750 750 750 6250 • Bib Processing Supplies 6310 • Postage 1,095 1,125 1,125 6320 • Printing 6340 • Memberships 1,394 1,748 1,320 1,320 1,320 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 77,182 68,482 130,405 133,155 133,806 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 343 402 630 630 6396 • Meetings 6397 • Out-of-House Training & Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 • Equipment Rentals 6940 Improvement to Buildings 6952 Equip/furniture-over $5000 6954 • New Computers & other technology Total 79,820 70,694 135,952 138,540 139,191 90 01-xxxx-50-57 Foundation Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 325 6221 • E-book Readers 6236 • Janitorial supplies 6249 • Operating supplies 2,059 75 400 400 400 6250 • Bib Processing Supplies 6310 • Postage 550 550 550 6320 • Printing 177 1,000 1,000 1,000 6340 Memberships 1,503 858 1,055 1,088 1,088 6345 • Public Relations 76 1,000 1,000 1,000 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 306 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement / computer 6388 Repair maint. - on-line computer 6389 • Repair maint. - other equipment 6394 • Travel and Mileage 835 68 900 900 900 6395 - In-House Training 6396 • Meetings 161 23 750 750 750 6397 • Out-of-House Training & Conferences 6480 • Software 2,951 3,009 6495 • Other Expense 10 3,650 4,550 4,550 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over $5000 6954 • New Computers & other technology Total 8,226 4,210 9,305 10,238 10,238 91 01-xxxx-50-58 Facilities Services YTD Budget Budget Planned Expense Account Actual 2024 6/30/2025 2025 2026 2027 6220 • Minor Equipment/Furniture <$5k 5,000 10,000 10,000 6221 • E-book Readers 6236 • Janitorial supplies 53,817 25,278 90,000 120,000 120,000 6249 • Operating supplies 408 14 1,000 1,000 6250 • Bib Processing Supplies 6310 Postage 6320 • Printing 6340 • Memberships 3,000 4,000 4,000 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services 6379 • Professional Contracts 860,302 432,246 982,000 1,100,000 1,100,000 6380 • Gasoline, Motor Oil, Lubricants 3,109 884 6,000 10,000 10,000 6382 • Repair maint. - building 493,735 267,875 650,000 900,000 900,000 6383 • Repair maint. -grounds 6384 • Repair maint. -vehicles 455 5,000 8,000 8,000 6385 • Repair maint. - office equipment 1,651 30 6387 • Repair, maint., replacement/computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. -other equipment 6,720 6394 • Travel and Mileage 2,605 4,183 10,000 15,000 15,000 6396 • Meetings 6397 • Out-of-House Training & Conferences 6480 • Software 6495 • Other Expense 6510 • Insurance 6520 Equipment Rentals 2,000 2,000 2,000 6940 • Improvement to Buildings 6952 • Equip/furniture-over$5000 410,000 6954 • New Computers & other technology 6980 • Capital Improvements 4,635,602 5,680,947 28,067,000 16,499,000 4,964,000 Total 6,051,684 6,418,177 29,820,000 19,079,000 7,134,000 92 01-xxxx-50-59 Collection Resources Actual YTD Budget Budget Planned Expense Account 2024 6/30/2025 2025 2026 2027 6220 Minor Equipment/Furniture <$5k 626 3,300 3,300 3,300 6221 • E-book Readers 6236 • Janitorial supplies 6249 • Operating supplies 3,077 5 9,650 9,400 9,400 6250 • Bib Processing Supplies 145,296 49,847 244,069 244,069 244,069 6310 • Postage 32,225 11,541 34,325 34,450 34,450 6320 • Printing 6340 • Memberships 60 50 400 400 400 6345 • Public Relations 6358 • Programs 6362 • Electric 6364 • Water and sewer 6365 • Natural gas 6367 • Phones 6369 • Disposal Services _ 6379 • Professional Contracts 310,600 202,688 427,700 426,400 426,400 6380 • Gasoline, Motor Oil, Lubricants 6382 • Repair maint. - building 6384 • Repair maint. - bookmobile 6385 • Repair maint. - office equipment 6387 • Repair, maint., replacement/computer 6388 • Repair maint. - on-line computer 6389 • Repair maint. -other equipment 6394 • Travel and Mileage 2,132 291 2,580 2,580 2,580 6396 • Meetings 100 100 100 6397 • Out-of-House Training & Conferences 6410 - Books 574,954 260,516 554,000 554,000 554,000 6425 - Newspapers & Periodicals 37,441 40,069 55,500 56,000 56,000 6430 - Ebooks 170,229 60,717 165,000 170,000 170,000 6460 - Compact Discs 28,801 9,420 47,000 42,000 42,000 6480 • Software 6490 - DVD/BluRay 62,197 21,819 90,000 78,000 78,000 6495 • Other Expense 1,629 25,000 55,000 55,000 6496 - Electronic resources 610,913 458,322 630,000 750,000 750,000 6500 • Platform Fees 23,494 12,405 13,250 13,350 13,350 6510 • Insurance 6520 • Equipment Rentals 6940 • Improvement to Buildings 6952 • Equip/furniture-over$5000 6954 • New Computers & other technology 39 6986 - Opening Day Collection 15,710 510,000 405,000 Total 2,017,755 1,129,358 2,811,874 2,844,049 2,439,049 93 2026 Budget String Coding Budget String Coding - Numeric Sort The following format is used for coding expenses for purchase order requisitions and for future budgeting: Fund Expense Location Department Project 00 - 0000 - 00 - 00 - DODD Definitions: • Fund: A fiscal and accounting entity with a set of accounts recording revenues and expenditures of the entity. • Expenses: Charges incurred for operation, maintenance, supplies, equipment, etc to benefit the current fiscal period. • Location: Various branch location or member library designations associated with a two- digit code. • Department: A two-digit code associated with District Support Services departments. • Project: A four-digit code associated with special expenditure categories. Coding Examples Example One: 01-6220-50-51 01=General Fund 6220=Minor Equipment 50=District Support Services 51=Administration Example Two: 01-6249-10-00 01=General Fund 6249=Operating Supplies 10=Centennial Park 00=No Department Example Three*: 01-6358-10-00-1001 01=General Fund 6358=Programs 10=Centennial Park 00=No Department 1010=Centennial Park Programs *In most instances you will not need to code for projects unless you have expenses specifically related to an item on the project list. 95 Schedule of Budget Codes Fund Expense Location Department Project ❑❑ - ❑❑❑❑ - ❑❑ - ❑❑ - ❑❑❑❑ Location Codes Department Codes 10 Centennial Park 00 None 15 Farr 01 Board of Trustees 20 Carbon Valley 02 Executive Director 30 Lincoln Park 03 Associate Director 35 LINC-Library INnovation Center 51 Administration 40 Bookmobile 53 Community Relations&Marketing 45 Mead 46 DSS Library&Archive 54 Information Technology 50 District Support Services 55 Human Resources 70 Ault(Northern Plains) 56 Finance 71 Erie 57 Foundation 72 Kersey Library 58 Facility Services 73 Riverside Library&Cultural Center 59 Collection Development 74 Grover 75 Eaton 80 Fort Lupton 85 Hudson 90 Johnstown(Glenn A.Jones) 95 Platteville 00 High Plains Library District Program/Professional Contracts/Project Codes Programs Professional Contracts 1010 Centennial Park 5010 Centennial Park 1015 Farr 5015 Farr 1020 Carbon Valley 5020 Carbon Valley 1030 Lincoln Park 5030 Lincoln Park 1071 Erie 5071 Erie 1072 Kersey 5072 Kersey 1073 Riverside Library&Cultural Center 5073 Riverside Library&Cultural Ctr. 8001 Outreach 8002 Outreach Projects 2012 Riverside Library&Cultural Ctr. 2013 Lincoln Park 2014 Energy Performance 3513 Interlibrary Loan system 8501 Spell Grant 96 6000 Tax Distribution to Member Libraries 6220 Minor Equipment /Items costing less than 6010 Contingency /An amount budgeted for $5000, such as VCRs, projectors, televisions, expenditures that cannot be foreseen and planned display units and typewriters. for in the budget process because of an occurrence of an unusual or extraordinary event. 6221 E Readers/Kindle Fires and IPads. 6105 Third Party Health Insurance Payment / 6224 Foundation Purchases/ Items purchased Insurance payment for COBRA insurance by the District that the Foundation has approved for coverage. funding. 6110 Salaries /Wages paid to employees who are 6236 Janitorial Supplies/ Items used to clean employed by the District. and supply facilities, such as floor finish, stain remover, toilet tissue, paper towels, hand soap, 6112 Life/Disability Insurance /Premium paid for and vacuum bags. short-term and long-term, life and disability insurance coverage. 6249 Operating Supplies/ Items such as pens, paper, tape, scissors, desk accessories, binders, 6136 Worker's Compensation / Premium paid for paper clips, security cases, seasonal decorations, worker's compensation insurance policy to provide break room supplies, and craft supplies. Items medical care to employees in the case of a work costing $100 and less. related accident. 6250 Tech Processing Supplies/ Items 6137 Dental Insurance/ Premium paid for dental purchased for processing library collection items. insurance coverage as elected by employees. 6310 Postage /Mailing costs for sending letters 6138 Medical Insurance /Premium paid for and packages. medical insurance coverage as elected by employees. 6320 Printing /Printing and copying of materials for internal or external use. 6139 Vision Insurance/ Premium paid for vision insurance coverage as elected by employees. 6340 Memberships/ Payment of membership dues to professional organizations. 6140 Social Security/Social Security taxes paid by the District on the employees' behalf. 6345 Public Relations/Advertising expenses, including recruitment ads, newspaper publications 6144 Retirement/401A/457 Expense/Employee and promotional items. paid contribution to the 401A mandatory and 457 elective retirement plan. 6358 Programs/ Expenditures to promote and conduct programs such as Summer Reading, 6145 Legal Shield / Employee paid Legal National Library Week and Children's Read Week. Services. May include prizes, arts and crafts, supplies, decorations and refreshments. 6146 Medicare /Federal withholding contribution as part of social security program. 6362 Electric /Expenditures for electrical services provided by a public utility company. 6148 Federal Unemployment Taxes/Amounts paid by the District to provide unemployment 6364 Water and Sewer/Expenditures for services compensation benefits for employees. provided by public or private companies. 6149 State Unemployment Taxes/Amounts paid 6365 Natural Gas/ Expenditures for natural gas by the District to provide unemployment services provided by a public utility company. compensation benefits for employees. 6367 Phones/Phone service charges paid to a 6200 Retirement— Employer Contribution / private utility company, including cell phones and Amount paid by District to match employees' networking line connections. contribution to the 401A retirement plan. 6369 Disposal Services /Pick up and removal of 6203 Fees—Other/Miscellaneous fees. waste and recyclable materials. 6379 Professional Contracts/Payment for 6205 Bank Services Charges/ Fees paid for bank services rendered by outside contractors services. (organizations or individuals). 97 6380 Gasoline, Motor Oil, Lubricants/Expenses 6410 Books /Hardbound or softbound materials for fuel and lubricants to operate District vehicles. purchased, not via a subscription. 6382 Repair& Maintenance-Buildings /Materials 6425 Periodicals /Printed materials purchased and supplies for the repair and maintenance of with a subscription for magazines, newspapers, or District buildings. Includes light bulbs, paint, professional journals. lumber, and hardware supplies. 6430 E Books/ Recorded audio materials in 6384 Repair& Maintenance-Vehicles/Repair cassette type form. and maintenance costs for District vehicles. 6460 Compact Discs/ Recorded audio materials 6385 Repair& Maintenance-Office Equipment/ including music in compact disk (CD)form. Services, supplies and maintenance agreements purchased to repair and maintain 6480 Software/ Published software programs and office equipment, such as copy machines, site licenses. microfiche reader/printers and fax machines. 6490 DVD/Blue Ray/ Recorded visual material in 6387 Repair, Maintenance, Replacement- DVD or Blue Ray format. Computer/Services, supplies and maintenance agreements purchased to repair and maintain 6495 Other Expense/Expenses not otherwise computer equipment, such as monitors, central classified. processing units and printers. Also includes cost of replacement computers. 6496 Electronic Resources/Subscription costs for online databases. 6388 Repair& Maintenance-On-line Computer/ Cost of upkeep for the Dynix Horizon system. 6510 Insurance/ Premiums paid for coverage of bookmobiles, buildings, general liability and 6389 Repair& Maintenance-Other Equipment/ Directors and Officers of the District. Services, supplies and maintenance agreements purchased to repair and maintain any equipment 6520 Equipment Rentals/Rental costs for that is not otherwise classified. equipment rented by the District including rentals of postage machine rental. 6393 Tuition Reimbursement /Reimbursement for classes taken by those employees continuing 6952 Equipment/Furniture over$5000/ their education. Equipment or furniture items costing more than $5000. 6394 Travel & Mileage /Reimbursement for mileage, parking, meals, and incidental 6953 RFID/Costs for the collection management expenses incurred by a District employee when and inventory control system. conducting District business. This does not include expenses incurred for conferences and 6954 New Computers & Other Technology / training. Includes personal computers, monitors, printers, and multi-functional equipment. 6395 In-House Training /Costs of in-house classes and seminars for staff needs. 6980 Capital Improvements /Permanent repairs, upgrades, remodel or improvements made to 6396 Meetings /Incidental expenses incurred enhance the appearance of a District building. when hosting or attending meetings. 6985 Lease Payment/ Payments made to lease 6397 Out-of-House Training &Conferences/ Library buildings. Debt service transfer for 2001 Expenses incurred for conference attendance, and COPS and 2006 COPS. out-of-house training. 6986 Opening Day Collection / Expenses 6398 Treasurer Fee/ Fees paid to the county for incurred in purchasing Library materials for collection and distribution of property taxes. opening day inventory. 98 Budget String Coding - Alpha Sort The following format is used for coding expenses for purchase order requisitions and for future budgeting: Fund Expense Location Department Project 00 - ❑❑❑❑ - 00 - 00 - ❑❑❑❑ Definitions: • Fund: A fiscal and accounting entity with a set of accounts recording revenues and expenditures of the entity. • Expenses: Charges incurred for operation, maintenance, supplies, equipment, etc to benefit the current fiscal period. • Location: Various branch location or member library designations associated with a two- digit code. • Department: A two-digit code associated with District Support Services departments. • Project: A four-digit code associated with special expenditure categories. Coding Examples Example One: 01-6220-50-51 01=General Fund 6220=Minor Equipment 50=District Support Services 51=Administration Example Two: 01-6249-10-00 01=General Fund 6249—Operating Supplies 10=Centennial Park 00=No Department Example Three*: 01-6358-10-00-1001 01=General Fund 6358=Programs 10=Centennial Park 00=No Department 1001=Centennial Park Programs *In most instances you will not need to code for projects unless you have expenses specifically related to an item on the project list. 99 Schedule of Budget Codes Fund Expense Location Department Project CIE - ❑❑❑❑ - ❑❑ - ❑❑ - ❑❑❑❑ Location Codes Department Codes 10 Centennial Park 00 None 15 Farr 01 Board of Trustees 20 Carbon Valley 02 Executive Director 30 Lincoln Park 03 Associate Director 35 LINC-Library INnovation Center 51 Administration 40 Bookmobile 53 Public Information 45 Mead 46 DSS Library&Archive 54 Information Technology 50 District Support Services 55 Human Resources 70 Ault(Northern Plains) 56 Finance 71 Erie 57 Foundation 72 Kersey Library 58 Facility Services 73 Riverside Library&Cultural Center 59 Collection Development 74 Grover 75 Eaton 80 Fort Lupton 85 Hudson 90 Johnstown(Glenn A.Jones) 95 Platteville 00 High Plains Library District Programs/Professional Contracts/Project Codes Programs Professional Contracts 1010 Centennial Park 5010 Centennial Park 1015 Farr 5015 Farr 1020 Carbon Valley 5020 Carbon Valley 1030 Lincoln Park 5030 Lincoln Park 1071 Erie 5071 Erie 1072 Kersey 5072 Kersey 1073 Riverside Library&Cultural Center 5073 Riverside Library&Cultural Ctr 8001 Outreach-programming 8002 Outreach-professional contracts Project 2010 Riverside Library&Cultural Ctr. 2013 Lincoln Park 2014 Energy Performance project 3513 Interlibrary Loan system 8501 Spell Grant 100 Fund Code 6236 Janitorial Supplies/Items used to clean and supply 01 General Fund/for the High Plains Library District facilities,such as floor finish,stain remover,toilet tissue,paper towels,hand soap,event,and vacuum bags. Expenditure Codes 6985 Lease Payment/Payments made to lease Library buildings. 6205 Bank Services Charges/Fees paid for bank for funding. Debt service transfer for 2001 COPS and 2006 COPS. 6410 Books/Hardbound or softbound materials purchased, not via a subscription. 6145 Legal Shield/Employee paid Legal Services 6980 Capital Improvements/Permanent repairs,upgrades, 6112 Life/Disability Insurance/Premium paid for short-term and remodel or improvements made to enhance the appearance of a long-term,life and disability insurance coverage. District building. 6138 Medical Insurance/Premium paid for medical costs for 6460 Compact Discs/Recorded audio insurance coverage as elected by employees. materials including music,in compact disk(CD)form. 6146 Medicare/Federal withholding contribution as part of social 6010 Contingency/An amount budgeted for security program. expenditures that cannot be foreseen and planned for in the budget process because of an 6340 Memberships/Payment of membership dues to occurrence of an unusual or extraordinary event. professional organizations. 6137 Dental Insurance/Premium paid for dental insurance 6396 Meetings/Incidental expenses incurred when hosting or coverage as elected by employees. attending meetings. 6369 Disposal Services/Pick up and removal of waste and 6220 Minor Equipment/Items costing less than$5000,such as recyclable materials. VCRs, projectors,televisions,display units and typewriters. 6490 DVD/Blue Ray/Recorded visual material in DVD or Blue 6365 Natural Gas/Expenditures for natural gas services provided Ray format. by a public utility company. 6430 EBooks/Recorded audio materials in cassette type form. 6954 New Computers&Other Technology/Includes personal computers,monitors,printers,and multi-functional equipment. 6362 Electric/Expenditures for electrical services provided by a public utility company. 6986 Opening Day Collection/Expenses incurred in purchasing Library materials for opening day inventory. 6496 Electronic Resources/Subscription on-line databases. 6249 Operating Supplies/Items such as pens,paper,tape, 6221 E Readers/Includes Kindle and Ipads. scissors,desk accessories,binders,paper clips,security cases, seasonal 6952 Equipment/Furniture over$5000/Equipment or furniture decorations,break room supplies,and craft supplies. Items costing items costing more than$5000. $100 and less. 6520 Equipment Rentals/Rental costs for equipment rented by 6495 Other Expense/Expenses not otherwise classified. the District including rentals of postage meter machines. 6397 Out-of-House Training&Conferences/ 6148 Federal Unemployment Taxes/Amounts paid by the Expenses incurred for conference attendance and out-of-house District to provide unemployment training. compensation benefits for employees. 6425 Periodicals/Printed materials purchased with a subscription 6203 Fees—Other/Miscellaneous fees. for magazines,newspapers,or professional journals. 6224 Foundation Purchases/Items purchased by the District 6367 Phones/Phone service charges paid to a private utility that the Foundation has approved for funding. company,including cell phones and networking line connections. 6380 Gasoline,Motor Oil, Lubricants/Expenses for fuel and 6310 Postage/Mailing costs for sending letters and packages. lubricants to operate District vehicles. 6320 Printing/Printing and copying of materials for internal and 6395 In-House Training/Costs of in-house classes and seminars external use. for staff needs. 6379 Professional Contracts/Payment for services rendered by 6510 Insurance/Premiums paid for coverage of bookmobiles, outside contractors(organizations or individuals). buildings,general liability and Directors and Officers of the District. 6358 Programs/Expenditures to promote and conduct programs such as Summer Reading,National Library Week and Children's 101 Read Week. May include prizes,arts and crafts supplies, 6140 Social Security/Social Security taxes paid by the District decorations and refreshments. on the employees'behalf. 6480 Software/Published software programs and site licenses. 6345 Public Relations/Advertising expenses,including 6149 State Unemployment Taxes/Amounts paid by the District recruitment ads,newspaper publications and promotional items. to provide unemployment compensation benefits for employees. 6000 Tax Distribution to Member Libraries 6382 Repair&Maintenance-Buildings/Materials and supplies for the repair and maintenance of District buildings. Includes light 6250 Tech Processing Supplies/Items purchased for bulbs,paint,lumber,and hardware supplies. processing library collection items. 6387 Repair,Maintenance,Replacement-Computer/Services, 6105 Third Party Health Insurance Payment/ supplies and maintenance agreements purchased to repair and Insurance payment for COBRA insurance maintain computer equipment,such as monitors,central coverage. processing units and printers.Also includes cost of replacement computers. 6394 Travel&Mileage/Reimbursement for mileage parking, meals,and incidental 6385 Repair&Maintenance-Office Equipment expenses incurred by a District employee when conducting District Services,supplies and maintenance agreements purchased to business.This does not include expenses incurred for conferences repair and maintain office equipment,such as copy machines, and training. microfiche reader/printers and fax machines. 6398 Treasurer Fee/Fees paid to the county for collection and 6388 Repair&Maintenance-On-line Computer/Costs of distribution of property taxes. upkeep for the Dynix Horizon system. 6393 Tuition Reimbursement/Reimbursement for classes taken 6389 Repair&Maintenance-Other Equipment by those employees continuing Services,supplies and maintenance agreements purchased to their education. repair and maintain any equipment that is not otherwise classified. 6139 Vision Insurance/Premium paid for vision insurance 6384 Repair&Maintenance-Vehicles/Repair and maintenance coverage as elected by employees. costs for District vehicles. 6364 Water and Sewer/Expenditures for services provided by 6144 Retirement/401A/457 Expense/Employee paid contribution public or private companies. to the 401A mandatory and 457 elective retirement plan. 6136 Worker's Compensation/Premium paid for worker's 6200 Retirement—Employer Contribution/Amount paid by compensation insurance policy to provide medical care to District to match employees'contribution to the 401A retirement employees in the case of a work related accident. plan. 6110 Salaries/Wages paid to employees who are employed by the District. 102 2026 Statistical / Supplemental Section High Plains Library District Proposed Budget 2026 Revenue Over/(Under) Revenues Expenditures Expenditures Original Proposed Budget 57,746,973.00 64,317,828.00 (6,570,855.00) Adjustments to Original Proposed Budget: Adjusted property tax revenue 62,025.00 62,025.00 A Adjusted distributions to members 28,891.00 (28,891.00) A Adjusted grant revenue 3,029.00 3,029.00 B Adjustment to carry over funds for technology for Milliken and Centennial Park 250,000.00 (250,000.00) C Adjustment to Box Truck per estimate 20,000.00 (20,000.00) D Adjust distributions to members for Safety Improvement Fund 120,000.00 (120,000.00) E Adjust for Signature Author Event 60,000.00 (60,000.00) F 57,812,027.00 64,796,719.00 (6,984,692.00) A-The proposed budget was prepared based on the preliminary information and estimates. The final valuations were released by the county assessors in late November and early December. B -The final allocation of state grant funds for libraries was released after the proposed budget was presented. C-Adjustment to carry over funds for technology for Milliken and Centennial Park. D-Adjustment to Facilities Truck per estimate. E -Adjustment for Safety Improvement Fund approved by board at November meeting. F -Adjustment to programming to add Signature Author Event. 104 High Plains Library District Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years (in thousands of dollars) ,assesses Total Value as a Taxable Estimated Total %of Levy Vacant Residential Commercia Industrial Natural State Assessed Actual Direct Tax Actual Year Land Property I Property Property Agricultural Resources Oil&Gas Assessed Value Taxable Value Rate Value All Other 2014 46,605 915,284 620,508 430,782 138,769 14,625 5,544,193 710,011 8,420,777 25,523,496 3.249 32.992% 1,961,300 2015 55,985 1,146,858 655,020 525,734 168,228 18,440 7,374,473 740,461 10,685,199 31,560,980 3.249 33.856% 2,163,868 2016 48,576 1,192,400 677,672 680,033 172,787 18,187 4,708,785 771,524 8,269,964 29,936,864 3.249 27.625% 2,368,779 2017 65,994 1,413,932 764,517 795,317 197,001 18,605 4,369,798 813,039 8,438,203 35,327,035 3.249 23.886% 2,654,473 2018 57,708 1,460,074 785,202 822,019 199,744 22,062 6,338,480 814,026 10,499,315 38,645,508 3.249 27.168% 2,700,761 2019 76,518 1,789,785 959,571 938,681 190,691 25,222 9,194,058 893,660 14,068,186 48,245,043 3.177 29.160% 3,084,343 2020 66,708 1,846,452 988,053 1,217,340 195,667 25,995 8,297,234 1,036,480 13,673,929 49,819,777 3.177 27.447% 3,530,243 2021 85,241 2,090,030 1,082,697 1,196,204 198,835 28,255 4,928,653 1,183,431 10,793,346 50,333,570 3.177 21.444% 3,774,663 2022 74,516 2,101,828 1,104,430 1,169,469 190,161 30,236 10,426,829 1,409,193 16,506,662 58,634,935 3.177 28.152% 3,978,005 2023 108,247 2,434,509 1,379,293 1,357,494 221,751 40,644 14,963,302 958,323 21,463,563 71,824,108 3.177 29.884% 4,065,752 2024 102,252 2,506,104 1,420,229 1,364,066 212,805 49,501 10,479,847 1,002,358 17,137,162 67,854,483 3.177 25.256% 4,151,211 2025 120,743 2,802,754 1,623,684 1,367,381 219,544 59,573 10,244,356 1,075,371 17,513,406 76,854,330 3.039 22.788% 4,466,296 Source: Weld County Assessor's office 105 Assessed Value History $25,000,000 $20,000,000 $15,000,000 /\............ $10,000,000 $5,000,000 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 -Total Taxable Assessed Value -oil & Gas 106 Assessed Value by Property Category $24,000,000 $22,000,000 $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 • Oil & Gas ■ Residential Property ■ All Other 107 High Plains Library District Property Tax Levies and Collections Last Ten Fiscal Years (amounts expressed in thousands) Collections Total Tax Levy Collected within the Fiscal Year of in Levy Collect for the Levy Subsequent Total Collections to Date Year Year Fiscal Year1 Tax Amount 2 Percent of Levy Years 3 Tax Amount Percent of Levy 2013 2014 21,063 21,038 99.9% - 21,038 99.9% 2014 2015 27,320 26,882 98.4% - 26,882 98.4% 2015 2016 35,255 35,223 99.9% 35,223 99.9% 2016 2017 26,930 26,870 99.8% 26,870 99.8% 2017 2018 27,390 27,352 99.9% 27,352 99.9% 2018 2019 33,949 33,870 99.8% 33,870 99.8% 2019 2020 45,044 44,671 99.2% 44,671 99.2% 2020 2021 43,095 42,893 99.5% 42,893 99.5% 2021 2022 34,032 33,999 99.9% 33,999 99.9% 2022 2023 51,878 51,233 98.8% 51 ,233 98.8% 2023 2024 68,940 68,736 99.7% 68,736 99.7% 2024 2025 54,088 53,862 99.6% 53,862 99.6% Source: 1 Final Budget 2 YTD Treasurer's Tax Distribution 3 Not available for years not shown 108 High Plains Library District Principal Taxpayers December 31, 2024 2024 2015 Percentage Percentage of Total of Total Taxable Taxable Taxable Assessed Assessed Taxable Assessed Value Rank Value Assessed Value Rank Value Noble Energy Inc. 2,393,753,790 1 13.97% 2,115,829,960 2 23.18% PDC Energy Inc. 1,756,569,740 2 10.25% 432,068,270 5 4.73% Kerr-Mcgee Oil & Gas Onshore LP 1,697,500,960 3 9.91% 2,742,921,420 1 30.04% Verdad Resources LLC 740,624,880 4 4.32% Civitas Resources Inc. 520,891,470 5 3.04% Bayswater Exploration and Production LLC 472,999,450 6 2.76% Kerr Mcgee Gathering LLC 439,356,720 7 2.56% Extraction Oil & Gas LLC 402,193,590 8 2.35% 186,796,300 8 2.05% Crestone Peak Resources LLC 342,606,760 9 2.00% Bison IV Operating LLC 310,430,440 10 1.81% Encana Oil & Gas (USA) Inc. 639,256,280 3 7.00% Bonanza Creek Energy Inc. 432,940,970 4 4.74% Public Service Company of Colorado (Xcel) 236,338,400 6 2.59% DCP Midstream LP 202,790,600 7 2.22% Bill Barrett Corporation 164,226,450 9 1.80% Whiting Oil & Gas 162,453,010 10 1.78% $ 9,076,927,800 52.97% $7,315,621,660 80.13% Total Gross Taxable Assessed Valuation $ 17,137,162,140 Source: Weld County Assessor 109 High Plains Library District Principal Employers -Weld County December 31, 2024 2024 2015 Percentage Percentage of Total of Total County County Employees Rank Employment Employees Rank Employment JBS Swift Beef Company 4992 1 2.81% 4523 1 3.06% Banner Health (NCMC) 3710 2 2.08% 3069 2 2.07% Vestas 2631 3 1.48% 1980 3 1.34% Greeley/Evans School District 6 2258 4 1.27% 1923 4 1.30% Weld County Government 1823 5 1.02% 1405 7 0.95% University of Northern Colorado 1221 6 0.69% 1442 6 0.97% Haliburton Energy Services Inc 1200 7 0.67% 1110 8 0.75% City of Greeley 1145 8 0.64% 857 9 0.58% AIMS 817 9 0.46% 0.00% Occidental Petroleum Corp 580 10 0.33% 0.00% State Farm Insurance 1720 5 1.16% Tele Tech 700 10 0.47% Total Principal Employers 20,377 11.45% 18,729 12.66% Other Employers 157,582 88.55% 129,255 87.34% Total County Employment 177,959 100.00% 147,984 100.00% Source: Weld County Annual Comprehensive Financial Report and Upstate Colorado 110 High Plains Library District Demographic and Economic Statistics Last Ten Fiscal Years High Plains Total Library District Weld County Personal Income Per Capita Unemployment Year Patron Population Population ($ billions) Income Rate 2013 245,989 263,691 8.35 29,986 6.70% 2014 251,308 269,785 8.35 31,657 3.90% 2015 257,157 274,487 10.74 27,047 3.80% 2016 259,688 284,876 10.60 42,787 3.80% 2017 268,307 294,397 11.20 42,701 3.40% 2018 270,901 304,435 12.50 44,080 2.70% 2019 290,103 323,637 14.70 46,172 3.00% 2020 298,361 331,895 15.30 50,198 7.20% 2021 302,022 340,018 12.70 52,054 5.70% 2022 300,565 345,152 21.00 56,553 3.00% 2023 310,855 358,111 17.30 58,860 3.30% 2024 330,330 377,586 21.10 62,532 4.70% Source: Upstate Colorado in cooperation with the University of Northern Colorado and the State of Colorado demographer. Library Research Service State of Colorado for HPLD population. Weld County Annual Comprehensive Financial Report Note: The HPLD Patron population is shown as a comparative to the Weld County population as the District's service area approximates the boundary of Weld County. 111 PRELIMINARY POPULATION FORECAST FOR WELD COUNTY STATE DEMOGRAPHER SEPTEMBER 29 , 2025 700,000 600,000 C 500,000 H Q 400,000 J a 300,000 588,815 0 510,796 550,800 a 200,000 376,012 422,751 468,139 100,000 0 2025 2030 2035 2040 2045 2050 YEAR 112 POPULATION BY AGE GROUP WELD COUNTY STATE DEMOGRAPHER SEPTEMBER 29, 2025 52,126 , 14% 36,222 , 10% ■ Under 18 ■ 18to24 ■ 25to44 ■ 45to64 ■ 65 & Over 113 PROJECTED WELD COUNTY POPULATION CHANGE STATE DEMOGRAPHER SEPTEMBER 29, 2025 500,000 450,000 400,000 l 350,000 108,850 ■ 65 & Over 300,000 ■ 45to64 250,000 ■ 25to44 200,000 ■ 18 to 24 150,000 • Under 18 41,886 100,000 36,222 50,000 2025 2035 114 High Plains Library District Revenue and expenditure projection through 2035 General Fund Revenues Property tax percentages 1.34 0.77 0.98 1.01 1.02 1.02 1.02 1.02 1.02 1.02 1.02 1.02 All other revenue(except investments) Earnings on investments Revenues 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 TAXES Actual Budget Budget Projected Projected Projected Projected Projected Projected Projected Projected Projected Property taxes-Weld Co.(1) $ 69,113,066 $ 53,255,026 $ 52,106,195 $ 52,627,257 $ 53,679,802 $ 54,753,398 $ 55,848,466 $ 56,965,435 $ 58,104,744 $ 59,266,839 $ 60,452,176 $ 61,661,219 Property taxes-Boulder Co. 866,142 833,072 804,179 812,221 828,465 845,035 861,935 879,174 896,758 914,693 932,987 951,646 *Specific Ownership taxes 2,519,173 1,440,000 1,680,000 1,500,000 1,515,000 1,530,150 1,545,452 1,560,906 1,576,515 1,592,280 1,608,203 1,624,285 TOTAL TAXES 72,498,381 55,528,098 54,590,374 54,939,478 56,023,268 57,128,583 58,255,853 59,405,516 60,578,017 61,773,812 62,993,365 64,237,151 OTHER REVENUE Charges for services(Copier usage) - - - - - Fines,&fees 41,522 25,000 25,000 55,000 55,550 56,106 56,667 57,233 57,806 58,384 58,967 59,557 Earnings on investments 5,727,331 1,200,000 2,850,000 1,500,000 1,200,000 960,000 768,000 614,400 491,520 393,216 314,573 251,658 Grants 147,301 79,941 338,653 75,000 75,750 76,508 77,273 78,045 78,826 79,614 80,410 81,214 Contributions-In kind - - - - - - - - - - - - Miscellaneous 953,174 8,000 8,000 10,000 10,100 10,201 10,303 10,406 10,510 10,615 10,721 10,829 TOTAL OTHER REVENUE 6,869,328 1,312,941 3,221,653 1,640,000 1,341,400 1,102,814 912,242 760,085 638,661 541,829 464,672 403,258 TOTAL REVENUE $ 79,367,709 $ 56,841,039 $ 57,812,027 $ 56,579,478 $ 57,364,668 $ 58,231,397 $ 59,168,095 $ 60,165,600 $ 61,216,678 $ 62,315,641 $ 63,458,037 $ 64,640,409 Expenditures Salaries 1.04 1.03 1.03 1.03 1.03 1.03 1.03 1.03 Benefits 1.05 1.03 1.03 1.03 1.03 1.03 1.03 1.03 Administrative services 1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01 Library materials 1.01 1.01 1.01 1.01 1.01 1.01 1.01 1.01 Facilities/operations 1.04 1.01 1.01 1.01 1.01 1.01 1.01 1.01 Tax Dist-Member Libraries 1.02 1.02 1.02 1.02 1.02 1.02 1.02 1.02 Capital outlay Benefits%of Salaries 28.4% 38.0% 37.7% 37.7% 38.1% 38.1% 38.1% 38.1% 38.1% 38.1% 38.1% 38.1% 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Actual Projected Budget Projected Projected Projected Projected Projected Projected Projected Projected Projected Salaries $ 11,789,369 $ 14,928,727 $ 15,906,758 $ 16,702,095 $ 17,370,179 $ 17,891,284 $ 18,428,023 $ 18,980,863 $ 19,550,289 $ 20,136,798 $ 20,740,902 $ 21,363,129 Benefits 3,342,516 5,670,369 6,000,499 6,297,975 6,612,874 6,811,260 7,015,598 7,226,066 7,442,848 7,666,133 7,896,117 8,133,001 Administrative services 5,166,034 6,198,442 8,379,678 8,318,299 8,401,482 8,485,497 8,570,352 8,656,055 8,742,616 8,830,042 8,918,342 9,007,526 Library materials 1,486,268 1,554,750 1,650,000 1,650,000 1,666,500 1,683,165 1,699,997 1,716,997 1,734,167 1,751,508 1,769,023 1,786,714 Facilities/operations 1,416,082 2,696,043 2,580,000 2,170,000 2,256,800 2,279,368 2,302,162 2,325,183 2,348,435 2,371,919 2,395,639 2,419,595 Operating Expenditures 23,200,269 31,048,331 34,516,935 35,138,369 36,307,835 37,150,574 38,016,131 38,905,164 39,818,354 40,756,401 41,720,023 42,709,964 Tax Dist-Member Libraries 14,292,642 11,741,717 12,458,884 12,583,474 12,835,143 13,091,846 13,353,683 13,620,757 13,893,172 14,171,036 14,454,456 14,743,545 Capital outlay 4,967,579 30,706,444 17,820,900 5,164,000 10,941,898 650,000 1,256,000 5,000,000 7,500,000 6,000,000 5,000,000 6,500,000 Debt service(transfers out) - - - - - - - - - - - - Capital projects(transfers out) - - - - - - - - - - - - TOTAL EXPENDITURES $ 42,460,490 $ 73,496,492 $ 64,796,719 $ 52,885,843 $ 60,084,876 $ 50,892,420 $ 52,625,814 $ 57,525,921 $ 61,211,527 $ 60,927,436 $ 61,174,480 $ 63,953,509 Excess of Revenues over Expenditures 36,907,219 (16,655,453) (6,984,692) 3,693,635 (2,720,208) 7,338,977 6,542,281 2,639,679 5,152 1,388,205 2,283,558 686,900 Fund Balance beginning 81,916,095 118,823,314 102,167,861 95,183,169 98,876,804 96,156,596 103,495,572 110,037,854 112,677,533 112,682,684 114,070,889 116,354,446 Fund Balance ending 118,823,314 102,167,861 95,183,169 98,876,804 96,156,596 103,495,572 110,037,854 112,677,533 112,682,684 114,070,889 116,354,446 117,041,346 Assumptions: No mill levy increase for HPLD. No additional debt after COPs were paid off in December 2019. 115 Property Tax Assessment Rate Changes pursuant to SB22-238 June 27, 2022 Type of Property Assessment Rates— Assessment Rates— Assessment Rates— Assessment Rates— For property tax years For property tax year For property tax year 2024 For property tax year 2022(payable in 2023) 2023(payable in 2024) (payable in 2025) 2025(payable in Created under SB21-293 Created under SB22-238 Created under SB22-238 2026) &thereafter Non- Hotels, motels and B&Bs— 29% 27.9% 29% 29% residential 'lodging properties' (Exempt first$30,000 of Actual Value) Renewable Energy Production 26.4% 26.4% 26.4% 29% Agricultural Property 26.4% 26.4% 26.4% 29% Commercial,Vacant, Industry 29% 27.9% 29% 29% (For improved commercial only: exempt first$30,000 of Actual Value) Oil &Gas 87.5% 87.5% 87.5% 87.5% Residential Multi-family housing(i.e. 6.80% 6.765% 6.8% 7.15% apartments) (Exempt first$15,000 of Actual Value) All other residential property 6.95% 6.765% TBD 7.15% (Exempt first$15,000 of (set at a level to hit a total Actual Value) revenue reduction over the 2023&2024 property tax years of$700 million) Backfill for Property Tax Year 2023 (3 tiers). (There is NO backfill for property tax year 2022 and 2024) 1.) Local governments in counties with over 300,000 people will be made whole for 65%of their lost revenue. 9 counties:Adams,Arapahoe, Boulder, Denver, Douglas, El Paso,Jefferson, Larimer and Weld *Fire, library, sanitation &water districts, health service districts& municipalities within these counties will receive a higher percentage backfill.Those with an assessed valuation of more than 10%will be made whole for 90%of their lost revenue.Those with an assessed valuation of less than 10%will be made whole for 100%of their lost revenue. 2.) Local governments in counties with a.) under 300,000 people and b.) an assessed valuation growth of over 10%will be made whole for 90%of their lost revenue. 10 counties: Chaffee, Eagle, Elbert, Grand, Gunnison, Lake, Montrose, Park,San Miguel and Summit 3.) Local governments in counties with a.) under 300,000 and b.)an assessed valuation growth of under 10%will be made whole for 100%of their lost revenue. Remaining 45 counties CCI 116 Comparison: Non-School Local Governments, SB24-233 to HB24B-1001 Dianne Criswell, SDA Chief Legal Counsel September 5, 2024 1. Residential Assessment Rates(RAR) SB24-233 Changes in HB24B-1001 HB24B-1001—as passed PTY 2024 • 6.7% Same • 6.7% • $55,000 exemption from actual value • $55,000 exemption from actual value PTY 2025 Schools are de-coupled hereafter Same de-coupling Schools are de-coupled this year and thereafter RAR=6.4% • If statewide actual value change is more • If statewide actual value change is more than 5%, than 5%,RAR=6.15% RAR=6.15% • If statewide actual value change is less than • If statewide actual value change is less than or equal to 5%,RAR=6.25% or equal to 5%, RAR=6.25% PTY 2026 • 6.95% • If statewide actual value change is more • If statewide actual value change is more • Non-school homestead exemption, 10%of than 5%,RAR=6.7% than 5%,RAR=6.7% actual value up to$700,000,indexed to • If statewide actual value change is less than • If statewide actual value change is less than inflation or equal to 5%, RAR=6.8% or equal to 5%,RAR=6.8% • Same homestead exemption • Non-school homestead exemption, 10%of actual value up to $700,000, indexed to inflation 117 2. Non-Residential Assessment Rates (AR) Oil and gas are not included in the below SB24-233 Changes in HB24B-1001 HB24B-1001—as passed PTY 2024 • 27.9% Same,but also extends reduction to lodging • 27.9%(including lodging properties) • $30,000 exemption from actual value properties in PTY 2024 • $30,000 exemption from actual value PTY 2025 27% Same • 27% PTY 2026 25% • 25%for improved commercial and ag • 25% for improved commercial and ag • 26%for most other nonresidential • 26%for most other nonresidential PTY 2027 25% Same • 25% 118 3. Property Tax Limit—applies to non-school,non-home rule,local governments SB24-233 Changes in HB24B-1001 HB24B-1001—as passed Starts in Property Tax Year(PTY)2025 Same Starts in Property Tax Year(PTY)2025 5.5%annual 10.5%over 2-year assessment cycle 10.5%over 2-year assessment cycle Base year=PTY2023 tax revenue plus state Growth is from: Growth from the Property Tax Limit is from: reimbursement(backfill); limit changes by 5.5%+ • The"qualified property tax revenue"collected • The"qualified property tax revenue"collected annually,compounding and retained from whichever property tax year in and retained from whichever property tax year in a previous assessment cycle for which the local a previous assessment cycle for which the local government collected the most revenue,plus government collected the most revenue,plus • Any"carry over amount"(which is any amount • Any"carry over amount"(which is any amount that was under the 10.5%that was not collected in that was under the 10.5%that was not collected in the last assessment cycle as tax revenue) the last assessment cycle as tax revenue) Exclusions from revenue: Exclusions from revenue—same,but for: Exclusions from revenue: • New construction • Revenue from new mills is amended to be local • New construction • Changes in law for property tax classification ballot measures approved by voters on or after • Changes in law for property tax classification • Annexation/inclusion November 5,2024(if HB24B-1001 takes effect) • Annexation/inclusion • Revenue from a TIF expiration • Clarification that revenue from a TIF expiration • Revenue from a TIF expiration(including • Previously omitted property also applies to Part 8 of Article 25 of Title 31 and clarification in HB24B-1001) • Abated or refunded revenue Article 31 of Title 30. • Previously omitted property • Revenue from previously exempt property • Adds that revenue attributable to Specific • Abated or refunded revenue Ownership Tax is excluded. • Revenue from • Revenue from oil and gas previously exempt property • Bond or other contractual payments • a separate section(not in list of exclusions), • Revenue from oil and gas • Revenue from new mills approved by voters after adds that revenue expended for declared disasters • Bond or other contractual payments SB24-233 takes effect(upon Governor's are exempt. • Revenue attributable to Specific Ownership Tax Proclamation • Revenue expended for declared disasters • Revenue from new mills approved by voters on or after November 5,2024 119 2026 Glossary of Terms GLOSSARY Abatement—A complete or partial cancellation of a levy imposed by a government. Accrual Basis—A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. Ad Valorem—Commonly referred to as property taxes, are levied on both real and personal property according to the property's valuation and the mill levy(tax) rate. Annual Comprehensive Financial Report—An annual financial report of the government's fiscal condition, which includes a minimum of three parts: 1) Introductory section providing background on the government, 2) Financial section including the combined general purpose financial statements and notes, and 3) Statistical section comprising 15 or more tables of non-audited information composed of 10-year trend data on revenues, expenditures and tax collections. Appropriation—A legal authorization to incur obligations and to make expenditures for specific purposes. Assessed Valuation—The valuation set upon real estate and certain personal property by the County Assessor as a basis for levying property taxes. Asset—Resources owned or held by a government which have monetary value. Audit—A systematic collection of the sufficient, competent evidential matter needed to attest to the fairness of management's assertions in the financial statements or to evaluate whether management has efficiently and effectively carried out its responsibilities.The auditor obtains this evidential matter through inspection, observation, inquiries and confirmations with third parties. Available (Undesignated) Fund Balance—This refers to the funds remaining from the prior year which are available for appropriation and expenditure in the current year. Balance Sheet-The financial statement disclosing the assets, liabilities and equity of an entity at a specified date in conformity with GAAP (Generally Accepted Accounting Principles). Balanced Budget—A budget where budgeted expenditures do not exceed budgeted revenues plus beginning fund balance. Basis of Accounting—A term used to refer to when revenues, expenditures, expenses, and transfers— and the related assets and liabilities—are recognized in the accounts and reported in the financial statements. Bond—A long term IOU or promise to pay. It is a promise to repay a specified amount of money(the face amounts of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects. Budget—A plan of financial activity for a specific period of time (fiscal year or biennium) indicating all planned revenues and expenses for the budget period. Budget Message—A general discussion of the proposed budget as presented in writing by the budget- making authority to the governing body.The budget message should contain an explanation of the 121 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 Basis—This refers to the basis of accounting used to estimate financing sources and uses in the budget.This generally takes one of three forms: GAAP, cash, or modified accrual. Budget Calendar—The schedule of key dates which a government follows in the preparation and adoption of the budget. Budgetary Control—The control or management of a government in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Capital Assets—Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. Capital Budget—The appropriation of bonds or operating revenue for improvements to facilities, and other infrastructure. Capital Improvements—Expenditures related to the acquisition, expansion or rehabilitation of an element of government's physical plant; sometimes referred to as infrastructure. Capital Improvement Program (CIP)—A plan for capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the government's long-term needs. Capital Outlay—Fixed assets which have a value of$5,000 or more and have a useful economic lifetime of more than one year; or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Capital Project—Construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increase their useful life. Also called capital improvements. Capital Reserve—An account used to segregate a portion of the government's equity to be used for future capital program expenditures. Cash Basis—A basis of accounting in which transactions are recognized only when cash is increased or decreased. CGFOA-Colorado Government Finance Officers Associations. Colorado chapter of the Government Finance Officers Association (see GFOA). CGFO—Certified Government Finance Officer. Certification program offered and administered through the CGFOA. Compensated Absences—Absences, such as vacation, illness, and holidays,for which it is expected employees will be paid.The term does not encompass severance or termination pay, post-retirement benefits, deferred compensation, or other long-term fringe benefits, such as group insurance and long- term disability pay. 122 Contingency—A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Debt Service—The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. Deficit—The excess of an entity's liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period. Department—The basic organizational unit of government which is functionally unique in its delivery of services. Depreciation—An accounting method of allocating the cost of a tangible asset over its estimated useful life to account for declines in value over time. Disbursement—The expenditure of monies from an account. Eisenhower Matrix—A productivity, prioritization, and time-management framework designed to help prioritize tasks or agenda items by first categorizing them by urgency and importance. Employee(or Fringe) Benefits—Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government's share of costs for Social Security and the various pension, medical, and life insurance plans. Expenditure—The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service or settling a loss. Expense—Charges incurred (whether paid immediately or unpaid)for operations, maintenance, interest or other charges. Fiscal Policy—A government's policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year—A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. Fixed Assets—Assets of long-term character that are intended to continue to be held or used, such as land, building machinery,furniture, and other equipment. Full Faith and Credit—A pledge of government's taxing power to repay debt obligations Full-time Equivalent Position (FTE)—A position converted to the decimal equivalent of a fulltime position based on 2080 hours per year. For example, a part-time typist working for 20 hours per week would be the equivalent to .5 of a full-time position. Fund—A fiscal entity with revenues and expenses which are segregated for the purpose of carrying out a specific purpose or activity. Fund Balance—The excess of the assets of a fund over its liabilities, reserves, and carryover. 123 GAAP—Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules and procedures that define accepted accounting principles. GASB—Governmental Accounting Standards Board.The authoritative accounting and financial reporting standard-setting body for government entities. General Fund—the primary fund used by a government entity that constitutes the core operational and administrative tasks of the governmental entity. GFOA—Government Finance Officers Association. A national group whose membership includes government finance officers through the USA and Canada. Formed to network ideas and strategies for best governmental accounting strategies. Provides input and limited funding to the GASB. Goal—A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless. Governmental Funds—used to account for activities primarily supported by taxes,grants, and similar revenue sources. There are five types : General Fund, special revenue funds, capital project funds, debt service funds, and permanent funds. Grants—A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. Holds/holds pick up—Patron request for a library collection item from one library location to be delivered to another library location for them to check out or patron request to be put on a waiting list to be able to check out an item when it becomes available. HPLD finance committee—the HPLD finance committee consists of the Secretary/Treasurer of the BOT, one other trustee,the Executive Director, and Finance Manager. LCI/Library Confidence Indicator—based on the concept of the consumer confidence indicator. An at- the-moment assessment of how a person feels about the library district based on their perception of the library district's value to them as an individual,their family, and their community,whether the library district will be a value in the future, and whether the tax dollars spent are well used. Levy—To impose taxes for the support of government activities. Long-term Debt—Debt with a maturity of more than one year after the date of issuance. Major Fund-funds whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds Mill—The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 assessed property valuation. Modified Accrual Basis—The accrual basis of accounting adapted to the governmental fundtype measurement focus. Under it, revenues and other financial resource increments are recognized with they become susceptible to accrual, this is when they become both "measurable" and available to finance expenditures of the current period." "Available" means collectible in the current period or soon 124 enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred except for(1) inventories of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed.All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting. Objective—Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame. Obligations—Amounts which a government may be legally required to meet out of its resources. Operating Revenue—Revenue from any regular source. Performance Measure—Data collected to determine how effective or efficient a program is in achieving its objectives. Program—A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible. Prospector—A consortium of public and academic libraries which share their materials through an online catalog ordering system. Purpose—A broad statement of the goals, in terms of meeting public service needs,that a department is organized to meet. Reserve—An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose. Reserved Fund Balance—Those portions of fund balance that are not appropriable for expenditure or that are legally segregated for a specific future use. Revenue—Sources of income financing the operations of government. Skills pipeline—skills based programming and workforce development programming designed to encourage and enhance learning and personal growth. Supplemental Appropriation—An additional appropriation made by the governing body after the budget year or biennium has started. Tax Levy—The resultant product when the tax rate per one hundred dollars is multiplied by the tax base. Taxes—Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people.This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. Transfers In/Out—Amounts transferred from one fund to another to assist in financing the services from the recipient fund. 125 Unreserved Fund Balance—The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation. West Texas Intermediate (WTI)—a benchmark used by oil markets, representing oil produced in the United States of America. ACRONYMS ADA Americans with Disabilities Act ALA American Library Association ALTA American Library Trustee Association BOT Board of Trustees CAFR Comprehensive Annual Financial Report CAL Colorado Association of Libraries CGFOA Colorado Government. Finance Officers Association CLiC Colorado Library Consortium COPs Certificates of Participation CRM Community Relations and Marketing Department CRS Colorado Revised Statutes DLG Division of Local Government DSS District Support Services ESL English as a Second Language FDIC Federal Deposit Insurance Corporation GAAP Generally Accepted Accounting Principles GFOA Government Finance Officers Association HPLD High Plains Library District HPLDF&F High Plains Library District Friends & Foundation HR Human Resources ILL Interlibrary Loan ILS Integrated Library System IRS Internal Revenue Service IT Information Technology ITI Information Technology and Innovation Department 126 LCI Library Confidence Indicator LINC Library Innovation Center MOVE Mobile, Outreach, Virtual, Experiences Department MPLA Mountain Plains Library Association MSEC Mountain States Employers Council OBPE Outcomes Based Planning and Evaluation OCLC On-Line Computer Library Center PDPA Public Deposit Protection Act PLA Public Library Association PPE Personal Protection Equipment RDA Resource Description and Access Standards RFID Radio Frequency Identifier RFP Request for Proposal RTU Roof Top Unit—part of HVAC system SAS Signature Author Series SDA Special District Association SPP Strategic Planning Process SRA Summer Reading Adventure STEM Science, Technology, Engineering, and Math TABOR Colorado Taxpayers Bill of Rights WTI West Texas Intermediate 127 Hello