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Home My WebLink About20023292.tiff HUMAN RESOURCES FUND 2002-3292 N d U a) d N N x E m J H 2 ❑ ❑ ;R - 4. M AS. .-,7±-----Y+-P";:if Xd O N d _ N A .. , J O d I a ea P C I J J � a) O O O O O O M N N 313 HUMAN SERVICES FUND SUMMARY The Human Services Fund for 2003 is projected to increase by $379,649, or 3.75 percent, for a total of$10,575,149. Changes are associated with increases to Head Start Programs, which help with various needs of economically disadvantaged pre-school children and jobs programs, as well as Area Agency on Aging, which includes a variety of programs for older Americans. Being totally reliant upon state and federal funding sources, Human Services continues to operate in an environment of uncertainty. The Human Services Fund's 2003 budget has been constructed based upon the best available information on the funding levels. It is very likely that many of the amounts will be changed between now and the actual execution of the 2003 budget. The primary programs of Human Services are associated with the Workforce Investment Act(W IA) funded under the Department of Labor, Employment and Training Administration. This program is anticipating $1,173,000 for 2003. In addition, the Job Service contract will be for $561,000. Temporary Assistance to Needy Families (TANF) is funded at $397,500, primarily for training of TANF clients. The Welfare to Work Grant remains the same at $250,000 for 2003. The Human Services Fund is totally funded through state and federal programs with the exception of the 25 percent local match for the Aging Program, which amounts to $12,351. All Human Services indirect costs are included in the 2003 budget. Other programs of the Human Services Fund remain relatively stable programmatically with the following 2003 funding levels: Transportation $ 125,000 Supplemental Foods 1,184,000 Area Agency on Aging 956,000 Senior Nutrition 365,000 CSBG 250,000 In the above programs, Weld County must continue to be responsive and reactive to federal and state administrative and budget changes in 2003. The budget includes funding for Head Start programs totaling $3,006,000, with an additional $2,200,000 for Migrant Head Start. The Pre-School Program is funded at $120,000, and all the educational programs total $5,326,000, up $316,500. 314 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 0 0 0 0 0 0 0 0 0 0 0 0000000000000 00000000000000000000000 d o d d d d d d d 0 0 0 0 0 0 0 0 0; d d d d d d d d d d d d d d d d d a;0 0 0 0 000 0 0 0 0 0 0 0 0 0 0 0 0 0 0000000 000040 Z 0 00000 00. 000000000000 u) 000000 0000 W uN d d d? d Or O o N o co o of CJ Oi f7 ry N o d u7 O co' n r ui O A G r O u) of03 r co- N O N N O N ? 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U_ W IX LL N CD O 2▪ < 7 x2 N O Z 7 LL Z O w F U U j CO CO (/) 000W CO CO CO CO CO CO CO CO CO CO CO U NCO U CO CO CO CO CO CO U CO CO CO W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W N W U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U Z > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > < W W W W WWuJWwWw WUWw W 22UtWW W 222 � tr22UJWUJ W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W D CO U ft CO CO WV) CO U to CO a) CO CO to a) Cn CO CO WO CO CO CO Cn CO CO CO CO CO C/) U r 0 Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z J W Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q a 2222222M2 2222M22222M22222Z222F- x D n D D M D D O D D r O 7 D D D D M 7 D n D 2 D D C 2 M D 2 D D O W 2222 222222 = 2221222222222222222221- 4t Z o 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 0 0 0 CJ 0 O 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 0 0 0 0 0 0 0 0 Z CC 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 0 0 0 0 0 0 0 O O CO CO CO CO CD CO CO CO CO CO CO CO CO O O (0 c0 CO O CO CD CO CO c0 CO CO co c0 CO O CO O U U Q ❑ Ico n a) a) to O U) O Z r yr y r CO r O) O N C) O CO r r C) O O N C) s{ O CO r m a N a) r N COO c0 7 CO COCOOCNDCNOCO CO CCOOCOCCOOc COCOmCCO m (ODCOomm c0 c00m ma COom cro (r0 <ro cro LL 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 N N N N N N N 317 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Head Start Program -- 60000 - 2611 DEPARTMENT DESCRIPTION: Health, nutrition, education and day care programs for economically disadvantaged pre-school age children. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,280,967 $ 1,300,000 $ 1,500,000 $ 1,500,000 Supplies 170,098 75,000 200,000 200,000 Purchased Services 1,162,127 1,200,000 1,300,000 1,300,000 Fixed Charges 4,660 7,000 6,000 6,000 Gross County Cost $ 2,617,852 $ 2,582,000 $ 3,006,000 $ 3,006,000 Revenue 2,617,852 2,582,000 3,006,000 3,006,000 Nat County f'nst $ 0 $ 0 S 0 $ 0 Rudneted Pncitionc - - - - - - - - SUMMARY OF CHANGES: Grant funding is up 16% or $424,000. OBJECTIVES: 1) Administer program in accordance with Department of Health and Human Services (DHHS) rules and regulations; and 2) Provide services to eligible clients as specified in the Head Start plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients Served 577 607 607 Efficiency Measures Per capita cost $14.47 $14.27 $16.61 Per capita cost (County support) In kind $2.19 $2.19 $2.19 Effectiveness Measures (desired results) Maintain full case load slots 577 607 607 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 318 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Migrant Head Start -- 60000 - 2614 DEPARTMENT DESCRIPTION: Health, nutrition and day care programs for infant/toddler and preschool-age migrant children in Northeast Colorado and the Western slope. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 769,489 $ 1,000,000 $ 1,000,000 $ 1,000:000 Supplies 210,033 100,000 200,000 200,000 Purchased Services 750,399 997,000 897,000 897,000 Fixed Charges 1,981 3,000 3,000 3,000 Capital 509,258 100,000 100,000 100,000 Gross County Cost $ 2,241,160 $ 2,200,000 $ 2,200,000 $ 2,200,000 Revenue 2,241,160 2,200,000 2,200,000 2,200,000 Net Cnunty C;nst $ 0 S 0 S 0 S 0 Budgeted Pasitinn¢ - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: 1) Administer program in accordance with DHHS rules and regulations; and 2) Provide services to eligible clients as specified in the Migrant Head Start plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 200 250 250 Efficiency Measures Per capita cost $12.38 $12.16 $12.16 Per capita cost (County Support) In kind $1.66 $1.66 $1.66 Effectiveness Measures (desired results) Maintain performance standards Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 319 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Preschool Fund --60000 - 2617 DEPARTMENT DESCRIPTION: Contracted Preschool slots with various school districts. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 9,311 $ 125,000 $ 69,000 $ 69,000 Supplies 52 2,500 1,000 1,000 Purchased Services 0 100,000 50,000 50,000 Capital 45,673 0 0 0 Gross County Cost $ 55,036 $ 227,500 $ 120,000 $ 120,000 Revenue 55,036 227,500 120,000 120,000 Net County Cnct $ 0 $ 0 $ 0 $ 0 Ri ideated Positions - - - - - - - - SUMMARY OF CHANGES: Budget has dropped due to drop in the number of students under contract. OBJECTIVES: Provide preschool services to school district requesting the services. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 75 75 50 Efficiency Measures Per capita cost $0.30 $1.26 $0.66 Effectiveness Measures (desired results) Full slots maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 320 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Job Service (Wagner/Peyser) —60000 - 2626 DEPARTMENT DESCRIPTION: Administer all Job Service activities to the residents of Weld County. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 456,241 $ 400,000 $ 460,000 $ 460,000 Supplies 773 3,000 1,000 1,000 Purchased Services 86,385 147,000 100,000 100,000 Gross County Cost $ 543,399 $ 550,000 $ 561,000 $ 561,000 Revenue 543,399 550,000 561,000 561,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: Grant allocation is up 2% over last year. OBJECTIVES: 1) Administer Wagner/Peyser Contract in accordance with DOL rules and regulations; and 2) Provide services to eligible clients as specified in the One Stop plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 8,300 8,500 8,500 Efficiency Measures Per capita cost $3.00 $3.04 $3.10 Effectiveness Measures (desired results) Job placements 2500 2500 2500 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 321 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND Number: Summer Job Hunt -- 60000 - 2627 DEPARTMENT DESCRIPTION: Administer youth employment program for the summer months. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 13,975 $ 12,000 $ 14,000 $ 14,000 Supplies 0 1,000 Purchased Services 2,275 4,000 3,000 3,000 Gross County Cost $ 16,250 $ 17,000 $ 17,000 $ 17,000 Revenue 16,250 17,000 17,000 17,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change in total budget. Line items have been reallocated. OBJECTIVES: 1) Administer Summer Job Hunt contract in accordance with DOL rules and regulations; and 2) Provide services to eligible clients as specified in the One Stop plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 1,200 1,200 1,200 Efficiency Measures Per capita cost $0.09 $0.09 $0.09 Effectiveness Measures (desired results) Obtained employments 400 400 400 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 322 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Employment First -- 60000 - 2629 DEPARTMENT DESCRIPTION: This program allows eligible Food Stamp clients to participate in various job search and development activities. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 115,808 $ 100,000 $ 120,000 $ 120,000 Supplies 7,440 12,000 8,000 8,000 Purchased Services 31,393 65,000 35,000 35,000 Gross County Cost $ 154,641 $ 177,000 $ 163,000 $ 163,000 Revenue/Transfers In 154,641 177,000 163,000 163,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- _- _- SUMMARY OF CHANGES: Budget has dropped $14,000 or 7.9% with state/federal reductions. OBJECTIVES: 1) Administer program in accordance with USDA rules and regulations; and 2) Provide services to eligible clients as specified in the Employment First plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients Served 935 950 950 Efficiency Measures Per capita cost $0.85 $0.98 $).90 Effectiveness Measures (desired results) Clients placed in FT employment 252 285 290 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. 323 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENTNAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Youth Crime Prevention Intervention -- 60000 - 2630 DEPARTMENT DESCRIPTION: Employment and training for hi-risk out of school youth . ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 20,000 $ 0 $ 0 Supplies 0 1,000 0 0 Purchased Services 216 34,000 0 0 Fixed Charges 23,055 0 0 0 Gross County Cost $ 23,271 $ 55,000 $ 0 $ 0 Revenue 23,271 55,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: Program changed to Tony Grampsas Youth Services program and then terminated statewide in June, 2002, with the Governor's budget veto. OBJECTIVES: Provide employment and training for at-risk youth. PERFORMANCE MEASURES _ ACTUAL ESTIMATED PROJECTED Work Outputs Youth served 150 150 0 Efficiency Measures Per capita cost $0.13 $0.30 0 Effectiveness Measures (desired results) Participants receiving GED's 35 20 0 Participants entering employment 46 30 0 FINANCE/ADMINISTRATION RECOMMENDATION: Program eliminated at the state level. BOARD ACTION: 324 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Temporary Assistance to Needy Families - 60000-2632 DEPARTMENT DESCRIPTION: Employment/Training program for clients on welfare. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 329,656 $ 210,000 $ 330,000 $ 330,000 Supplies 1,360 1,000 1,500 1,500 Purchased Services 65,466 154,000 66,000 66,000 Gross County Cost $ 396,482 $ 365,000 $ 397,500 $ 397,500 Revenue 396,482 365,000 397,500 397,500 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- __ SUMMARY OF CHANGES: Contract with Social Services for TANF client services are up $32,500. OBJECTIVES: Provide employment services to TANF clients. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients Served 390 380 380 Efficiency Measures Per capita cost (county support) $2.19 $2.02 $2.20 Effectiveness Measures (desired results) Meet Federal Participation rates Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 325 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Welfare to Work -- 60000 - 2633 DEPARTMENT DESCRIPTION: Program to work with the employed, hard-to-serve TANF clients. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 122,045 $ 100,000 $ 125,000 $ 125,000 Supplies 4,497 5,000 5,000 5,000 Purchased Services 114,963 145,000 120,000 120,000 Gross County Cost $ 241,505 $ 250,000 $ 250,000 $ 250,000 Revenue 241,505 250,000 250,000 250,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: To keep clients off of public assistance and employed. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients Served 135 130 135 Efficiency Measures Per capita cost $1.33 $1.38 $1.38 Effectiveness Measures (desired results) Meet job entry rate Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 326 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Workforce Investment Act-Administration--60000-2635 DEPARTMENT DESCRIPTION: This program tracks the administration for all of the Workforce Investment Act grants. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 43,628 $ 50,000 $ 50,000 $ 50,000 Supplies 105 1,000 1,000 1,000 Purchased Services 9,936 15,000 15,000 15,000 Gross County Cost $ 53,669 $ 66,000 $ 66,000 $ 66,000 Revenue 53,669 66,000 66,000 66,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES:To assist client in finding employment. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs n/a Efficiency Measures Per capita cost $0.30 $0.36 $0.36 Effectiveness Measures (desired results) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 327 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER:Workforce Investment Act-Adult Program--60000-2636 DEPARTMENT DESCRIPTION: This program replaced the JTPA adult program on July 1, 2000. This program provides employment and training for eligible adults. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 167,239 $ 110,000 $ 170,000 $ 170,000 Supplies 1,698 3,000 2,000 2,000 Purchased Services 39,749 57,000 40,000 40,000 Gross County Cost $ 208,686 $ 170,000 $ 212,000 $ 212,000 Revenue 208,686 170,000 212,000 212,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: Funding has increased $42,000 for 2003. OBJECTIVES: Provide eligible adults with core services to attain employment. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients Served 129 120 120 Efficiency Measures Per capita cost $1.15 $0.94 $1.17 Effectiveness Measures (desired results) Positive terminations 109 110 110 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 328 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Workforce Investment Act-Youth Program- 60000-2637 DEPARTMENT DESCRIPTION: This program replaced JTPA youth programs on July 1, 2000. This program provides employment and training programs for in-school and out-of-school youth. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 101,083 $ 175,000 $ 175,000 $ 175,000 Supplies 821 1,000 1,000 1,000 Purchased Services 17,593 34,000 34,000 34,000 Gross County Cost $ 119,497 $ 210,000 $ 210,000 $ 210,000 Revenue 119,497 210,000 210,000 210,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: To provide core services to eligible youth. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Youth served 90 85 100 Efficiency Measures Per capita cost $0.66 $1.16 $1.16 Effectiveness Measures (desired results) Terminations 66 60 70 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval BOARD ACTION: 329 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Workforce Investment Act BUDGET UNIT TITLE AND NUMBER: Statewide Activities Grant - - 60000-2640/2641 DEPARTMENT DESCRIPTION: These funds are incentive grants based on performance of the WIA programs and are used for staff training, administration and ESL programs. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 10,924 $ 10,000 $ 11,000 $ 11,000 Supplies 0 0 0 0 Purchased Services 18,058 20,000 19,000 19,000 Gross County Cost $ 28,982 $ 30,000 $ 30,000 $ 30,000 Revenue 28,982 30,000 30,000 30,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: To provide core service to eligible youth. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs NA Efficiency Measures Per capita cost $0.16 $0.17 $0.17 Effectiveness Measures (desired results) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 330 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Workforce Investment Act BUDGET UNIT TITLE AND NUMBER: Dislocated Worker Program -- 60000-2643 DEPARTMENT DESCRIPTION: This program replaced the JTPA Dislocated Worker Program on July 1, 2000. This program provides retraining for laid off clients. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 138,738 $ 100,000 $ 145,000 $ 145,000 Supplies 2,182 10,000 5,000 5,000 Purchased Services 31,386 90,000 50,000 50,000 Gross County Cost $ 172,306 $ 200,000 $ 200,000 $ 200,000 Revenue 172,306 200,000 200,000 200,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: Provide retraining for eligible laid off clients. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 85 80 90 Efficiency Measures Per capita cost $0.95 $1.11 $1.11 Effectiveness Measures (desired results) Positive terminations 68 62 70 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 331 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Educational Lab -- 60000 - 2645 DEPARTMENT DESCRIPTION: This fund covers the cost of operating the Computer Educational Lab. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 96,426 $ 100,000 $ 100,000 $ 100,000 Supplies 17,463 25,000 25,000 25,000 Purchased Services 26,592 30,000 30,000 30,000 Gross County Cost $ 140,481 $ 155,000 $ 155,000 $ 155,000 Revenue 188,394 155,000 155,000 155,000 Net County Cost $ -47,913 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: Provide a computer educational experience for clients. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 1,500 1,500 1,500 Efficiency Measures Per capita cost $0.78 $0.86 $0.86 Effectiveness Measures (desired results) GED's obtained 70 75 75 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 332 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Americorp Program -- 60000 - 2646 DEPARTMENT DESCRIPTION: Youth corp program contracted with Larimer County. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 71,739 $ 99,000 $ 95,000 $ 95,000 Supplies 3,478 3,000 4,000 4,000 Purchased Services 10,390 18,000 21,000 21,000 Gross County Cost $ 85,607 $ 120,000 $ 120,000 $ 120,000 Revenue 141,033 120,000 120,000 120,000 Net County Cost $ -55,426 $ 0 $ 0 $ 0 Budget Positions -- -- -_ SUMMARY OF CHANGES: No change. OBJECTIVES: Provide Federal Americorp program for youth to receive stipends and college tuition credits for public service work. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Participants in program 9 9 9 Efficiency Measures Per capita cost $0.47 $0.66 $0.66 Effectiveness Measures (desired results) Clients completing program 9 9 9 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 333 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: Administration -- 60000 - 2651 DEPARTMENT DESCRIPTION: This Older American's Act Grant administers the Senior Programs of the Area Agency on Aging. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 42,046 $ 34,000 $ 43,000 $ 43,000 Supplies 2,318 1,000 3,000 3,000 Purchased Services 13,165 15,000 15,000 15,000 Gross County Cost $ 57,529 $ 50,000 $ 61,000 $ 61,000 Revenue/Transfers In 45,178 37,649 48,649 48,649 Net County Cost $ 12,351 $ 12,351 $ 12,351 $ 12,351 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. This is the only budget with county costs. OBJECTIVES: 1) Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Programs Administered 12 12 12 Efficiency Measures Per capita cost (county support) $0.07 $0.07 $0.07 Per capita cost other $0.25 $0.21 $0.27 Effectiveness Measures (desired results) n/a FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Budget includes 25% local match for Aging Programs ($12,351). BOARD ACTION: 334 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: Support Services -- 60000 - 2652 DEPARTMENT DESCRIPTION: This grant provides several contracted services to the elderly; adult day care, home nursing care, peer counseling, outreach, respite services, legal counseling and ombudsman assistance. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 72,150 $ 60,000 $ 75,000 $ 75,000 Supplies 149 1,000 1,000 1,000 Purchased Services 123,811 135,000 125,000 125,000 Gross County Cost $ 196,110 $ 196,000 $ 201,000 $ 201,000 Revenue 196,110 196,000 201,000 201,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: Budget has increased $5,000 with level caseload. OBJECTIVES: 1)Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. 335 AREA AGENCY ON AGING SUPPORT SERVICES (CONTINUED) 60000 - 2652 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Outreach - homebound Spanish-surnamed 4,594 3,600 3,600 elderly Adult day care 19,140 20,000 20,000 Peer Counseling 1,932 1,800 1,800 Legal consultation/representation 682 700 700 Homemaker and personal care 2,016 2,000 2,000 Nursing home advocacy 332 350 350 Efficiency Measures Per capita cost $1.08 $1.08 $1.11 Effectiveness Measures (desired results) Work output goals are maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 336 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: Congregate Meal Program -- 60000 - 2653 DEPARTMENT DESCRIPTION: This grant provides meals to the senior population at 23 nutrition sites around the County. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 104,314 $ 55,000 $ 105,000 $ 105,000 Supplies 7,668 9,000 8,000 8,000 Purchased Services 245,285 301,000 252,000 252,000 Gross County Cost $ 357,267 $ 365,000 $ 365,000 $ 365,000 Revenue 357,958 365,000 365,000 365,000 Net County Cost $ -691 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: 1) Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Meals served 70,934 71,500 71500 Efficiency Measures Per capita cost $1.97 $2.02 $2.02 Effectiveness Measures (desired results) Maintain program income/meal $2.00 $2.00 $2.00 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 337 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: Home Delivered Meals -- 60000 - 2654 DEPARTMENT DESCRIPTION: This grant provides home delivered meals through Meals on Wheels and also funds the Liquid Supplement Program. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 765 7,000 4,000 4,000 Purchased Services 45,003 44,000 47,000 47,000 Gross County Cost $ 45,768 $ 51,000 $ 51,000 $ 51,000 Revenue 45,768 51,000 51,000 51,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: 1) Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Meals served 27,657 30,000 30,000 Efficiency Measures Per capita cost $0.25 $0.28 $0.28 Effectiveness Measures (desired results) Maintain income/meal $2.13 $2.00 $2.00 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 338 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: Health Services -- 60000 - 2656/2655 DEPARTMENT DESCRIPTION: This grant provides health services to senior community. This grant supports the annual senior health fair and the wellspring club. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,991 $ 9,000 $ 3,000 $ 3,000 Supplies 0 0 0 0 Purchased Services 9,104 14,000 10,000 10,000 Gross County Cost $ 11,095 $ 23,000 $ 13,000 $ 13,000 Revenue 11,095 23,000 13,000 13,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - -- -- -- SUMMARY OF CHANGES: Program grant has dropped $10,000. OBJECTIVES: 1) Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 500 500 500 Efficiency Measures Per capita cost $0.06 $0.13 $0.07 Effectiveness Measures (desired results) Work output goals are maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 339 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: Elder Abuse Grant -- 60000 - 2657 DEPARTMENT DESCRIPTION: This grant provides for educational training to the community on elder abuse. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 978 $ 2,000 $ 2,000 $ 2,000 Supplies 0 0 0 0 Purchased Services 173 500 500 500 Gross County Cost $ 1,151 $ 2,500 $ 2,500 $ 2,500 Revenue 1,151 2,500 2,500 2,500 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: Provide training to the community on elderly abuse. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Educated CNA, staff, NH residents/families 167 175 175 Efficiency Measures Per capita cost $0.01 $0.01 $0.01 Effectiveness Measures (desired results) Education of long term staff 167 175 175 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 340 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: Special Ombudsman -- 60000 - 2658 DEPARTMENT DESCRIPTION: These funds supplement the support services fund. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,873 $ 1,500 $ 2,000 $ 2,000 Supplies 0 0 0 0 Purchased Services 466 1,000 500 500 Gross County Cost $ 2,339 $ 2,500 $ 2,500 $ 2,500 Revenue 2,339 2,500 2,500 2,500 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: 1) Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Recruit and train volunteers 166 165 165 Efficiency Measures Per capita cost $0.01 $0.01 $0.01 Effectiveness Measures (desired results) Work outputs are maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 341 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: Single Entry Point -- 60000 - 2659 DEPARTMENT DESCRIPTION: This grant provides case management services to Medicaid eligible clients. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 333,884 $ 345,000 $ 345,000 $ 345,000 Supplies 381 5,000 1,000 1,000 Purchased Services 76,350 75,000 79,000 79,000 Gross County Cost $ 410,615 $ 425,000 $ 425,000 $ 425,000 Revenue 410,615 425,000 425,000 425,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: 1)Administer program as defined by CDSS rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 463 480 480 Efficiency Measures Per capita cost $2.27 $2.35 $2.35 Effectiveness Measures (desired results) Divert Medicaid Eligible clients from 463 480 480 Institutional care to cost effective home care FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 342 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Federal Transit Grant -- 60000 - 2662 DEPARTMENT DESCRIPTION: This grant supplements minibus services to the elderly of the County. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 37,632 $ 40,000 $ 40,000 $ 40,000 Supplies 0 0 0 0 Purchased Services 29,568 30,000 30,000 30,000 Gross County Cost $ 67,200 $ 70,000 $ 70,000 $ 70,000 Revenue 67,200 70,000 70,000 70,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: 1)Administer program as defined by CDOT rules and regulations; and 2) Provide services to eligible clients as specified in the FTA grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Miles tracked 469,410 470,000 475,000 Efficiency Measures Per capita cost $0.37 $0.39 $0.39 Effectiveness Measures (desired results) Passenger trips 82,338 82,500 83,000 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 343 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Area Agency on Aging BUDGET UNIT TITLE AND NUMBER: Other Programs -- 60000 - 2669 DEPARTMENT DESCRIPTION: This area includes minor sources of funding that supplement the aging programs. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 7,454 $ 18,000 $ 17,000 $ 17,000 Supplies 0 0 0 0 Purchased Services 2,410 2,000 3,000 3,000 Gross County Cost $ 9,864 $ 20,000 $ 20,000 $ 20,000 Revenue 9,864 20,000 20,000 20,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: Supplement other senior programs in Weld County. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Client assessments as needed 10 10 10 Efficiency Measures Per capita cost $0.05 $0.11 $0.11 Effectiveness Measures (desired results) Maintain work outputs goals Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 344 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging State Funds - - 60000-2671 DEPARTMENT DESCRIPTION: New supplemental funding source started 7/1/2000. A combination of HB-1072 funds and General Fund Long Bill monies. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 49,540 $ 50,000 $ 50,000 $ 50,000 Supplies 842 1,000 1,000 1,000 Purchased Services 186,197 129,000 129,000 129,000 Gross County Cost $ 236,579 $ 180,000 $ 180,000 $ 180,000 Revenue 236,579 180,000 180,000 180,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: 1) Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Dental Clients Served 30 30 30 Meals served 4,500 4,500 4,500 SC Personal Care Clients served 250 250 250 SC Adult Day Care clients served 150 150 150 Omsbudsman clients served 800 800 800 Efficiency Measures: (Per capita cost) $1.31 $0.99 $0.99 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 345 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Medicaid Transportation -- 60000 - 2672 DEPARTMENT DESCRIPTION: Non-medical transportation of Single Entry Point clients. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 16,639 $ 30,000 $ 30,000 $ 30,000 Supplies 0 0 0 0 Purchased Services 17,942 25,000 25,000 25,000 Gross County Cost $ 34,581 $ 55,000 $ 55,000 $ 55,000 Revenue 34,581 55,000 55,000 55,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: To meet the non-medical transportation needs of our single entry point clients. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Miles tracked 26,564 30,000 30,000 Efficiency Measures Per capita cost $0.19 $0.30 $0.30 Effectiveness Measures (desired results) Passenger trips 2,977 3,500 3,500 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 346 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Supplemental Foods -- 60000- 2676 DEPARTMENT DESCRIPTION: This program distributes USDA commodities to low income eligible mothers, infants and children and elderly of the County. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 3,657 $ 25,000 $ 4,000 $ 4,000 Supplies 1,176,683 950,000 1,000,000 1,000,000 Purchased Services 201,042 155,000 180,000 180,000 Gross County Cost $ 1,381,382 $ 1,130,000 $ 1,184,000 $ 1,184,000 Revenue 1,381,382 1,130,000 1,184,000 1,184,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: Supply line item includes value of inventory. OBJECTIVES: 1) Administer program in accordance with USDA rules and regulations; and 2) Provide services to eligible clients as specified in the USDA contract approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 51,481 52,000 50,000 Efficiency Measures Per capita cost $7.63 $6.24 $6.54 Effectiveness Measures (desired results) Maintain or increase average monthly Y Y Y participation rate FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 347 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Community Services Block Grant -- 60000 - 2678 DEPARTMENT DESCRIPTION: This grant provides a range of community services to the low income and elderly of the community. It's focus has been on transportation in the rural sites. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 151,024 $ 145,000 $ 155,000 $ 155,000 Supplies 0 1,000 1,000 1,000 Purchased Services 64,725 104,000 94,000 94,000 Gross County Cost $ 215,749 $ 250,000 $ 250,000 $ 250,000 Revenue 215,749 250,000 250,000 250,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: No change. OBJECTIVES: 1) Administer program as defined by DOL rules and regulations; and 2) Provide services to eligible clients as specified in the CSBG plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Transportation to rural elderly 6,230 6,300 6,300 Volunteer support 240 250 250 Employment opportunities low-income 746 750 750 unskilled adult labor force Efficiency Measures: Per capita cost $1.19 $1.38 $1.38 Effectiveness Measures (desired results) Work output goals maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 348 PECIAL r EVENUE FUNDS r � SPECIAL REVENUE FUNDS Special Revenue Funds are established to account for taxes or other earmarked revenue of the county which finance specified activities as required by law or administrative action. CONTINGENCY FUND: The Contingency Fund is funded at the level of$4,500,000. It is recommended that this amount, coupled with the approximate$2,000,000 carry-over fund balance in the General Fund be retained, especially with all the uncertainty of state and federal funding and tax collections. SOLID WASTE FUND: The Solid Waste Fund is funded at the anticipated revenue level of fees at $1,425,000 with an anticipated beginning fund balance of$1,200,000. Funds are committed to offset environmental health costs,the household hazardous waste program($707,377),overhead($109,814),and trash enforcement and pickup program ($64,972). A total of$440,000 is designated for roads impacted by landfills. CONSERVATION TRUST FUND: The Conservation Trust Fund is budgeted at$374,000 based upon the anticipated operating costs for 2003. The budget reflects funding of Island Grove Park only. EMERGENCY RESERVE FUND: The Emergency Reserve Fund is established per Amendment One(TABOR),passed November 3, 1992. The amendment requires that an emergency reserve be created to be used for declared emergencies only. It also requires each local government to reserve one percent or more for 1993, two percent or more for 1994, and three percent or more for all later years of the fiscal year spending, excluding bonded debt service. Caused reserves apply to the next year's reserve. A reserve of $3,000,000 has been established for 2003, which is greater than the required three percent of fiscal spending. 349 0 O 0 O O O 0 0 0 0 0 00 Z o ee c 2 0,01 0 NO U W CC O O O O O O o 00 o 0 0 h O o0 CO o �e m W e r 0el ^= NO W cc o o 0 O o O O 0 0 O O O O in o in a rz W W n 00 0 m Z 7 W LL 7 F- Z y W 7 Z W F Ce LL 2 O O N Q re w• 2 o 7 Z Z O h n w z I- C) > w � D W JZK K a wI- J W2 z O R' W Z Q w >y > w f J 2 re F C Ww z N I- w Z � Z z• o g28> m 0 W W z? J o w I-~ O N ¢ O Q ? J a WF- U K n 0 W U to M Q a a f J z l- z O o z 0 A o n. 00 n n U U Q 0 O Z o OO = N N la- N 350 0 0 00 00 z 0 0 cw Men r0 0 W 0 0 O O o O O O O r n W M M N O O O 0 W o n r tri Vi • U) NW c0'i t'Nl U N LL F=- m H — 0 0 • Z • W I- O. Z wo • U. N Q O tx W < N 2 Z 2 z • y U- LL en en re 2 Z O C ZZ P ] O z _ Q LL Z K W O W H cn > 0 o re z W W a z I- W 0 0 # Z 0 H 0 0 d O n 0 0 0 Qp z o N LL N 351 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CONSERVATION TRUST FUND BUDGET UNIT TITLE AND NUMBER: Conservation Trust Fund -- 2200-73700 DEPARTMENT DESCRIPTION: Accounts for revenue received from the State of Colorado to be used for the acquisition, development, and maintenance of new conservation sites within Weld County. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 309,934 352,718 348,555 348,555 Capital 5,706 3,000 25,445 25,445 Gross County Cost $ 315,640 $ 355,718 $ 374,000 $ 374,000 Revenue 362,529 357,500 374,000 374,000 Net County Cost $ -46,889 $ -1,782 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: Revenues from the Colorado Lottery are difficult to predict for 2003 due to a decline in the traditional lottery revenues that will be offset with the lottery proceeds from the new Powerball game started in August, 2001. As a result the revenues are being projected at the historical level of $360,000 for the lottery proceeds and $14,000 from interest earnings in 2003. The fund has a$500,000 carry over fund balance that allows the county to in essence spend the proceeds one year after their receipt, which is a prudent spending philosophy for this fund. Island Grove Park will cost $348,555, down slightly from 2002. A total of $25,445 is in capital items, primarily for replacement of the swamp coolers. Since 2002, the Missile Site Park has been funded in the General Fund. OBJECTIVES: See criteria following Administrative Recommendation. 352 CONSER VA HON TRUST FUND (CONTINUED) 2200-73700 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Island Grove Park Visitors 775,000 800,000 810,00 Efficiency Measures Per capita cost (county support) $1.75 $1.97 $2.08 Cost per visitor $0.41 $0.44 $0.46 Effectiveness Measures (desired results) Percentage of increased use 3% 3% 1.2% Percentage of increased revenue from user fees to support parks 15% 15% 15% FINANCE/ADMINISTRATION RECOMMENDATION: Historically, the following is the amount of money received annually since the lottery started: 1983 $ 194,698 1984 195,304 1985 151,033 1986 138,069 1987 162,736 1988 154,074 1989 130,764 1990 136,726 1991 200,103 1992 220,219 1993 264,371 1994 205,534 1995 327,162 1996 312,024 1997 356,262 1998 363,962 1999 286,971 2001 358,802 353 CONSERVATION TRUST FUND (CONTINUED) 2200-73700 The funds have been used for maintenance and development of Island Grove Park and the Missile Site Park, with the exception of the following items: Entity Purpose Amount 1983: Greeley Civic Auditorium $ 141,464 1984: Greeley Civic Auditorium $ 143,000 1985: Greeley Civic Auditorium $ 90,000 1986: Greeley Civic Auditorium $ 51,500 LaSalle Community Center 10,000 Ault Park System 7,500 Dacono Park Improvements 3,000 Windsor Park Improvements 6,000 Ft. Lupton Pearsin Park Sports Complex 10,000 Independence Stampede Headquarters Facility 5,000 Since 1987 all funds have gone to the two county parks. Beginning in 2002 only Island Grove Park has been funded. In 1984,the Board adopted the following criteria, in priority order,for the use and allocation of Weld County lottery funds. This policy remains in force today: 1. To maintain and develop the two existing county parks. 2. Projects must enhance the quality of life for the citizens of Weld County. 3. Projects must contribute to or compliment the economic development activities of Weld County. 4. Projects must have an area impact or significance. 5. Funds used for local community projects must have substantial local support. 6. Outside of existing county parks, no operating funds shall be contributed to projects. 354 CONSER VA HON TR UST FUND (CONTINUED) 2200-73700 $25,000 was requested for a new Island Grove Park Master Plan. City of Greeley is not funding their $25,000 share. Concur with City of Greeley that a new Master Plan is not needed and, therefore, not recommended for funding in 2003. Capital items totaling $75,445 were requested, but only $25,445 are recommended as follows: ITEM REQUESTED APPROVED (4-H Building) ADA Lift Platform $ 50,000 $ -0- Cooling system 25,445 25,445 $ 75,445 $ 25,445 BOARD ACTION: 355 O O O O O O O 0 0 Z 0 0 O A N N Q U W 0 0 00 0 0 00 00 I- o 00 cw r r D N Q 0 0 0 O O 0 r w 0 0O W Z Z W LL Lu W Q Z Z u. n (7 O N Z � F- Q Z � N xW 0 Z F U- LL Z ▪ W � 0 0 z H d z I- I- O Z Z N W J W Q Ux CC I- J0 Q F U I- I- re N U M Q O f Z Z Z 0 Z 0 o 0 0 to U O 0 Z U N 356 00 00 00 O 0 0 wO 0 M N N U w 0 0 00 00 00 0 0 � w min NCC C=7 vv 0 0 0 00 0 0 0 0 I- o0 N N W 0 LLI• N 0 M OF• CO Z 0 Z LLw Z X � W W o N Z O It } Z Q O < U5 2 0 f0 0 z z o F LL z Z Z W U-CL P fD W ? H Z � O O _Z U W • P Q Z d Cow 0 O l- Z F 0 0 M 7O rn O U U Q O z o t•, U- N 357 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CONTINGENCY FUND BUDGET UNIT TITLE AND NUMBER: Contingency Fund -- 2300-90300 DEPARTMENT DESCRIPTION: The Contingency Fund exists to cover reasonably unforeseen expenditures or revenue short-falls. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Fixed Charges 3,000,000 3,000,000 4,500,000 4,500,000 Capital 0 0 0 0 Gross County Cost $ 3,000,000 $ 3,000,000 $ 4,500,000 $ 4,500,000 Revenue/Fund Bal. 3,000,000 3,000,000 2,800,000 2,800,000 Net County Cost $ 0 $ 0 $ 1,700,000 $ 1,700,000 Budget Positions -- -- -- -- SUMMARY OF CHANGES: The Contingency Fund is funded at the level of $4,500,000 by a carryover fund balance of $3,000,000, and property taxes of$1,700,000. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: It is recommended that the amount of $4,500,000 and the Emergency Reserve of$2,500,000 provide adequate reserves for the county and should be retained. BOARD ACTION: 358 0 O o 00 O 2 W O2 N U W O o O o 00 F co 0" W O N O W CC O O O O C G F W oO' N co Q 0 7 IM W Z > > W CO IX W LL ^ 0' O o ›- C.) Z Q LU f9 2 2 W 2 W h xW 0 Z I- I W Z R Z W 0W Z F a z z U Z D o W oo OO Q F U I- ~ N W f0 a v f 2 Z CC M 00 a, U 0 Z o U N 359 0 0 00 00 0 o 0 M 00 o en el NO U w CC 0 0 o O O 0 00 o0 W op o NO e7 en W CC 0 0 0 O O O O O O F O O (/) N W00 O z W 00 S no N 0 N N LL D > O W W w a. X ' R W o LL N O O Z • K U' < W W LL W C' co O w J Z Z W LL W Z LIJ W 0 D U W Z 2 O W Z O J W W W W Z o O O • O Lo Q O Z o LL N 360 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: EMERGENCY RESERVE FUND BUDGET UNIT TITLE AND NUMBER: Emergency Reserve -- 2400-53100 DEPARTMENT DESCRIPTION: The Emergency Reserve Fund is established per Amendment One (TABOR), passed November 3, 1992, which requires that an emergency reserve be established to be used for declared emergencies only, and that each local government shall reserve for 1993 1 percent or more, for 1994 2 percent or more, and for all later years 3 percent or more of the fiscal year spending, excluding bonded debt service. Caused reserves apply to the next year's reserve. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Fixed Charges 0 3,000,000 3,000,000 3,000,000 Capital 0 0 0 0 Gross County Cost $ 0 $ 3,000,000 $ 3,000,000 $ 3,000,000 Revenue/Fund Bal. 90 3,000,000 3,000,000 3,000,000 Net County Cost $ -90 $ 0 $ 0 $ 0 Budget Positions -- -- -- 9 SUMMARY OF CHANGES: The Emergency Reserve is funded at $3,000,000, which meets the three percent fiscal year spending requirement. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: It is recommended that $3,000,000 be funded to comply with the TABOR Amendment requirements passed in 1992. Reserve is funded from carry-over fund balance. BOARD ACTION: 361 000 000 N CO O a f- N Z O C (0 M C NO O W O O O O O O N C N- N O O G W O▪ MN W NW O O O O O N CO G • N 0 N O O I- (0 to (n (N W O N O W o 0 N M w N = G Z 0 LL Z W W a ell Wo 3 LL O N 0• ce O < 2 2 0 y H Z w 2 w O U OW W z Z W Q W w3 CC p H w u) J z ¢ O Z z Z_ p p J H a W C O CO I- it Z O Z N p Do N O) C-, U a O D N- N N 362 0 0 0 0 0 0 0 0 0 Z o 0 W ILI N O M NO U W 0 0 0 0 00 00 0 0 N 0 O N NO CL 0 0 O O d O O O H O O w 0 0 00 O O r r N GI W Z W LL Lu W ty LL0 Q0N • )1- O < ▪ 2 O 2 h � co Z co co z W W LL U U W te• et Q Jy in W ; KCO H• 00 M Z W W N coo OK � O U c) ICE ot KU m 3 a f z Z zo N 00 m U Q O O Z 0 7 n LL N 363 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOLID WASTE BUDGET UNIT TITLE AND NUMBER: Code Enforcement -- 2700-21240 DEPARTMENT DESCRIPTION: This budget accounts for code enforcement for littering, illegal dumping, and roadside trash pick-up program. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 23,026 $ 38,622 $ 38,622 $ 38,622 Supplies 0 650 650 650 Purchased Services 11,297 20,700 20,700 20,700 Fixed Charges 0 5,000 5,000 5,000 Gross County Cost ?? ?? ?? ?? Revenue 0 0 0 0 Net County Cost ERR ERR ERR ERR Budget Positions 1 1 1 1 SUMMARY OF CHANGES: No change. OBJECTIVES: 1)Mitigate the impact of solid waste sites in Weld County;and 2) Provide roadside trash pick-up and enforcement. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of Complaints 700 750 800 Efficiency Measures FTE's per 10,000/capita support .0555 .0555 .0555 Per capita cost (county support) $0.19 $0.36 $0.36 Effectiveness Measures (desired results) Reduced roadside litter FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Time spent is based upon the number of complaints. BOARD ACTION: 364 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOLID WASTE BUDGET UNIT TITLE AND NUMBER: Solid Waste Fund -- 2700-90200 DEPARTMENT DESCRIPTION: This fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites to combat environmental problems,promote trash clean- up, provide for the household hazardous materials program, and to further improve and develop landfill sites within the county. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 976,097 1,144,541 1,250,214 1,250,214 Fixed Charges 23,313 90,487 109,814 109,814 Capital 0 0 0 0 Gross County Cost $ 999,410 $ 1,235,028 $ 1,360,028 $ 1,360,028 Revenue 1,217,518 1,300,000 1,425,000 1,425,000 Fund Balance $ -218,108 $ -64,972 $ -64,972 $ -64,972 Budget Positions -- -- -- -- SUMMARY OF CHANGES: Revenues are up $125,000 due to higher utilization of the landfills in Weld County,and the revenue potential from the opening of the new landfill(Buffalo Ridge Landfill) in Keenesburg. The Buffalo Ridge Landfill will add less than $100,000 in new revenue in each of the next five years. It will not ramp up to comparable revenues of the other landfills for five to ten years, per the operator. Department of Health and Environment costs for the Household Hazardous Waste program will be $707,377. Indirect costs are $109,814 for 2003. $440,000 is requested for road projects to mitigate landfill impacts. Undesignated amounts of $102,837 are in the budget. OBJECTIVES: 1) Mitigate the impact of solid waste sites in Weld County; and 2) Provide Household Hazardous Materials Program. 365 SOLID WASTE FUND (CONTINUED) 2700-90200 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Landfill Inspections 36 36 36 Household Hazardous Material (HHM) 626,836 680,170 707,377 Surcharge Collected $1,217,518 $1,300,000 $1,425,000 Efficiency Measures Per capita cost (collected) $6.76 $7.22 $7.92 Per capita HHM cost $3.48 $3.78 $3.93 Effectiveness Measures (desired results Community clean-ups 4 4 4 Increased volume of HHM diverted from landfills 7% 9% 10% FINANCE/ADMINISTRATIONRECOMMENDATION: Recommend approval. $102,837 remains undesignated in the 2003 budget to mitigate impacts of landfills, such as road access, cleanups, and transfer stations. A $1,200,000 fund balance also exists for the same needs if required. BOARD ACTION: 366 C�PI,'fRL UND� ' ' /i i II 0 0 O CO 0 N N O CO) En Ul u7 V N O O N N (+) N co (D p R: O N O 69 0 07 a O? o W 69 M y a 7 a 6 X 0 K p a) W w o) .T CD a se ♦Q N Z V 4I an CA co W — M CA CO co 3 cm a to co V a as an V r- a) O V V r. a) M I f I I O O O O O O O O O O O O O O O O O O O O N O OD co O O V V N 367 CAPITAL PROJECT FUNDS SUMMARY Capital Project Funds are established to budget for financial resources used for the acquisition or improvement of the capital facilities of the county. A detailed Long Range Capital Plan for 2003 - 2007 is presented in this section and relates to the specifics of the 2002 capital project budgets. The Capital Expenditures Fund accounts for various capital improvement projects for county buildings. The 2003 program is funded at $3,925,000, with $3,625,000 from property tax, and $300,000 from interest earnings. Anticipated projects include $2,000,000 for the Courthouse / Centennial Center renovation for additional court space, replacement of the New Raymer grader shed, an additional storage garage at the Public Works Headquarters, $125,000 for parks and recreation, and $100,000 for special projects. In addition, $1,465,000 will be reserved for construction of Phase III of the North Jail Complex. No carry-over beginning fund balance is anticipated, but a $1,465,000 ending reserve fund balance is anticipated at the end of 2003. Because the funds were budgeted and encumbered in 2002, the construction of Phase II of the North Jail Complex that was started in 2002 will not appear in the 2003 appropriations. The project will not be completed until the end of 2003. Based upon a study done by the Sheriff's Office staff, it is anticipated that the additional 226-bed facility will take approximately $500,000 to staff and operate with the closure of the Centennial Jail concurrent with the opening of the new 226-bed pod. This amount is programmed into the five-year operational budget projections. The other projects in the five-year capital plan focus on providing space for the courts. Maintenance of the space will be a county cost, but operational costs of the court system remain a cost of the State of Colorado. The grader shed is a replacement, and will not have an operational impact on the 2003 budget. The storage garage will have a slight impact on utility costs, but not a significant impact. The special projects are primarily cosmetic enhancements to buildings that will not impact operating costs, but will improve the appearance and functionality of the buildings involved. 368 o 0 00 0 0 00 O 0 O o 0 o 0 0 o 0 0 Z W N O N M 2 to. co NatN O Co M 0 w Z 0 0 00 0 q 00 O 0 0 0 0 00 H 0 0O No N co 0 W tto N 01 N O M w ce 0 0 0 0 O o 00 in o o tri in O co N N O O in I- N Cl O I w 0 0 0 p O U O M N N O 0 co t9 o N m z m W D• W N te G LL M Z O o W } X N aIX LU Q 2 o a z FD w 1=L a w D In Uw HZ w w z Ire - LO o I- 4 2 } I.- N 1 W W et z w w > W J 1 = Z J I- a W = c ~ 'Z Z 0 SWO J z I- O W R' R' Z W J 84 _ I-LIL ix Na0 a F U ! w `i w f C' U N 0 0 W U LO < e a a f m z ': : 00 O v a 369 0 0 o O 00 0 0 w Lou) 0 2 m a) N M CI U W 0 0 o 0 O O O in vi W W N Cf o N 0co co W CC O O 0 0 Lo N LO N N O (n W o N LL N c 0 H m 2 Z � w _ a zwo N d LL x0 wLL FQ- � 0 a 2 ~ nz Uh O 0LL • CO • re o z Z Q O o ~ O Z w Z W X LL > J W CC D a s - Q o .J U w Q LL LL F- W O I- it Z o o 0 • O O U U Q 0 Z o D LL 370 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CAPITAL EXPENDITURES BUDGET UNIT TITLE AND NUMBER: Capital Expenditures --4000-17500 DEPARTMENT DESCRIPTION: Capital projects for general county use. Created in accordance with CRS 29-1-301(1.2)April 5, 1984. Formerly Public Works-County Buildings Fund (Fund 33). ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Capital 0 3,925,000 3,925,000 3,925,000 Gross County Cost $ 0 $ 3,925,000 $ 3,925,000 $ 3,925,000 Revenue 0 300,000 300,000 300,000 Fund Balance 0 0 0 0 Net County Cost $ 0 $ 3,625,000 $ 3,625,000 $ 3,625,000 Budget Positions -- -- -- -- SUMMARY OF CHANGES: The Capital Expenditures Fund accounts for various capital improvement projects for county buildings. The 2003 program is funded at $3,925,000, with $3,625,000 from property tax, and $300,000 from interest earnings. Anticipated projects include $2,000,000 for the Courthouse / Centennial Center renovation for additional court space, replacement of the New Raymer grader shed, an additional storage garage at the Public Works Headquarters, $125,000 for parks and recreation, and $100,000 for special projects. In addition, $1,465,000 will be reserved for construction of Phase III of the North Jail Complex. No carry-over beginning fund balance is anticipated, but a$1,465,000 ending reserve fund balance is anticipated at the end of 2003. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: Budget reflects the 2003 funding level of the Proposed Long Range Capital Plan for 2003 - 2007. The actual plan is on the pages immediately following. BOARD ACTION: 371 ierrl IIIIIDC. COLORADO 372 WELD COUNTY LONG RANGE CAPITAL PROJECTS FIVE-YEAR PLAN 2003 - 2007 Presented By: Donald D. Warden, Director Finance and Administration September, 2002 373 LONG RANGE CAPITAL PROJECTS FIVE YEAR PLAN 2003 - 2007 INTRODUCTION: Section 14-3 of the Weld County Home Rule Charter provides: "The Board may require that the Director of Finance and Purchasing submit, at the time of submission of the annual budget, a five-year capital improvements program and budget. Such program shall include recommended projects, construction schedule,estimate of cost, anticipated revenue sources, methods of financing, and such other information as may be required." This five-year plan projects capital improvements for 2003 - 2007. The recommended program for capital construction is intended as a guideline to be adjusted by the Board of County Commissioners on an annual basis. It represents flexible goals for organizing solutions to county program needs, and it is intended to provide the Board of County Commissioners with the perspective for making fiscal policy decisions. Annual modifications in the plan will reflect necessary adjustments and priorities, changes in programs, and readjustments of other county fiscal requirements. This report has four (4) sections: 1. Introduction 2. Financing Alternatives 3. 2003 - 2007 Five-year Plan 4. 2003 Budgetary Impact The section on financing recommends a program for funding the next five years' capital construction. This section lists the various sources of revenue currently available to the county, and the alternatives available for financing the remainder of the capital projects program. The 2003 - 2007 five-year plan section provides a list of recommended projects and the time schedule for the next five fiscal years. Additionally, it provides justification for the recommendation and attempts to enumerate problems and recommended solutions for the capital improvements program over the next five years. The project section describes each recommended project, and provides information on the existing situation, the proposed solution, and the financing plan for each project. The last section of the report provides a recommended 2003 budget for the capital construction program. It provides specific detail regarding each recommended project and the impact on the 2003 county budget. 374 FINANCING ALTERNATIVES 375 FINANCING Overview: There are a number of ways to finance capital improvement projects. Some of the most common methods are: 1. Pay as you go: Pay as you go is a method of financing capital projects with current revenues -- paying cash instead of borrowing against future revenues. Pay as you go has several advantages. First, it saves interest cost. Second, pay as you go protects borrowing capacity for unforeseen major outlays that are beyond any current year's capacity. Third, when coupled with regular, steady completion of capital improvements and good documentation and publicity, pay as you go fosters favorable bond ratings when long term financing is undertaken. Finally, the technique avoids the inconvenience and considerable cost associated with marketing of bond issues, advisors, counsel, printing, etc. However, there are practical and theoretical disadvantages to a pay as you go policy. First, pay as you go puts a heavy burden on the project year. Second, it creates awkward fluctuating expenditure cycles which do not occur with extended financing. Third, a long life asset should be paid for by its users throughout its normal life rather than all at once by those who may not have the use of it for the full term. Finally, when inflation is driving up construction costs, it may be cheaper to borrow and pay today's prices rather than wait and pay tomorrow's. 2. All borrowing policy: An all borrowing policy or a substantial reliance on debt financing is another approach. The annual available resources could be used entirely for debt service with the size of the annual resources setting the limit crncuni ii ial could be borrowed. 3. Capital reserve: A capital reserve plan is an approach where the annual resources available could be accumulated in one or more capital reserve funds, the amounts invested, and when any funds become adequate to pay for a proposed project, the fund could be expended. This is a good approach when a county has a capital requirement which can wait. Accumulation of the necessary capital funds over a period of time is a feasible approach,assuming a relatively stable construction dollar. HB1111 passed in 1982 specifically provides for a capital improvements trust fund for capital reserves. 376 4. Partial pay as you go policy: A partial pay as you go policy is a common approach. Some of the annual resources would be used to finance capital improvements directly, and the remainder would go for supporting a debt program. Even if a local government pursues a borrowing policy, an initial down payment out of current revenues is a possibility. A customary five to ten percent down is a limited pay as you go policy, and assures that the voters authorizing the approval will make a cash contribution so all of the burden will not be postponed. 5. Joint financing: An ever increasing number of cities and counties are benefitting from joint development of a project. The construction of a city/county office building and recreational areas are examples. This avenue of funding and planning capital projects normally is advantageous to both jurisdictions. 6. Lease/Purchase: Local governments can utilize lease/purchase methods for needed public works projects by having it constructed by a private company or authority. The facility is then leased by the jurisdiction on an annual or a monthly rental. At the end of the lease period, the title to the facility can be conveyed to the jurisdiction without any future payments. The rental over the years will have paid the total original cost plus interest. This method has been used successfully in a number of jurisdictions. The utilization of a building authority would fall under this category of financing. Numerous considerations are involved in the selection of the foregoing approaches, or some combination thereof: 1. Political realities may preclude utilization of one or more of the above alternatives. For example, the passage of general obligation bonds as a debt financing mechanism has not met recent success at the polling places in most jurisdictions. 2. The pay as you go concept has three distinct advantages. A. It provides great flexibility to the county for future periods of economic recession or depression but does not accumulate large fixed-charge costs. B. It avoids the payment of interest charges. C. It imposes upon public officials the full political responsibility for levy of the taxes necessary to pay the local share of such projects. 3. The debt financing approach has the advantage of spreading the cost over a generation of current users of public facilities, thereby imposing upon each a significant portion of the cost of each project. 4. In an inflationary period,one must take into account the extent to which prepayment for capital outlay is warranted, when the opportunity for repayment of the principal and interest in dollars that are less expensive can be arranged. 377 5. During periods of rapid rise in costs, the time delay necessary to accumulate down payments or full pay as you go resources invites higher costs which may wipe out most, if not all, of the advantages of non-payment of interest. In the five-year capital projects plan, a combination of funding methods will be recommended to finance capital construction in an attempt to balance the economy of a payment in full program with the fairness of sharing the burden among present and future taxpayers. This recommended financial program reflects consideration of many factors, including the availability of cash, anticipated interest rates at the time of construction, and projected inflationary cost increases that would result from project delays. 378 DEBT FINANCING Before discussing specific types of borrowing, it is appropriate to review some of the basic constitutional statutory provisions which generally are applicable to debt financing. Article XI,Section 6 of the Colorado Constitution provides that no debt may be created by a political subdivision of the state,unless the question of incurring such debt has been approved by a majority of the qualified electorate voting. Any obligation paid, or contracted to be paid, out of a fund that is a product of a tax levy is a debt within the means of the Constitution (Trinidad vs. Haxby, 136 Colorado 168, 315 p 2d 204 -- 1957). In addition to voter approval, Article XI, Section 6 requires the debt be incurred by adoption of a legislative measure which is irrevocable until the indebtedness is fully paid or discharged. The ordinance must: 1. Set forth the purpose for which the bond proceeds will be applied, and 2. Provide for the levy of the tax which, together with such other revenues as may be pledged, will be sufficient to pay the principal and interest of the debt. The Constitution delegates to the Legislature the duty to establish statutory limitations on the incurrence of debt. The total amount of debt which a county may incur may not exceed 3 percent of the assessed value in the county, which is slightly over thirty million dollars in Weld County. Section 4 of Article X, Section 20 (TABOR Amendment) requires voter approval for any form of multi-year debt. It states that an election is required: "Except for the refinancing of district bonded debt at a lower interest rate or adding new employees to existing district pension plans, creation of any multiple-fiscal year direct or indirect district debt or other financial obligation whatsoever without adequate present cash reserves pledged irrevocable and held for payments in all future fiscal years." In addition to the state statute, Section 14-6 of the Weld County Home Rule Charter specifies: "The incurring of indebtedness by the county and the issuance of evidences of such indebtedness shall be authorized, made and executed in accordance with the laws of the state, including the borrowing of money to fund county projects, the pledging of project revenues and repayment thereof, and the issuance of revenue warrants, or revenue bonds, or other forms of evidence of such obligations." Before discussing specific types of bonds, it is appropriate to review some of the general characteristics of bonds. Bonds mature serially, that is, a portion of the principal is retired over the entire term of the bond issue. Interest on municipal bonds is free from Federal Income Tax which is an important feature to prospective purchasers. The term or the length of time to maturity of municipal bonds can vary considerably. Generally,the last maturing bond comes due ten to thirty years from the date of issue. Normally, the longer the maturity of the bonds, the higher the yields or return on investment demanded by the market price. Thus, a bond issue that runs thirty years will pay a higher net effective interest rate than a bond issue that runs twenty years. 379 General Obligation Bonds: General obligation bonds are secured by a pledge of the full faith, credit and taxing power of the county. The county is obligated to levy sufficient taxes each year to pay the principal and interest of the bond issue. Consequently, general obligation bonds are a debt subject to the constitutional and statutory provisions discussed earlier. Because the issue of general obligation bond pledges its full faith and credit and agrees to levy the ad valorem taxes necessary to repay the principal and interest of the bond, it is generally agreed to be a more secure investment than other types of bonds. Thus, the major advantage of general obligation financing is the low rate of interest as compared to the interest of other types of bonds. The law permits general obligation bonds to have a thirty-year term; however, general obligation bond issues usually have terms of twenty years or less. General obligation bonds, in addition to being secured by full faith and credit of the issuer, may provide additional security by pledging certain available revenues. The major disadvantage of general obligation bonds is the fact that it does require voter approval prior to issuance. Voter resistance to increased taxes may prevent a successful bond election. Revenue Bonds: Revenue bonds are not a debt in the constitutional sense. They are secured by the revenue derived from the project to be constructed, not by pledge of the full faith, credit,and taxing authority of the county. Projects typically financed by revenue bonds include airports, stadiums, and park facilities. Under the TABOR Amendment, revenue bonds can only be used for enterprise funds and operations. Although it may seem possible to pledge any non-tax revenues for payment of revenue bonds, there should be a relationship between the type of revenue pledged for payment of the bonds and the project to be financed. Although revenue bonds need not comply with the constitutional statutory provisions generally applicable to a debt,there are several statutory provisions which may affect the issuance of certain types of revenue bonds and the statutes should be consulted for specific provisions regarding the issue of revenue bonds if this method is considered. Revenue bonds are considered to be less secure than general obligation bonds because of the inability of the issuer to levy taxes to assure the payment of principal and interest. Thus, there is normally a higher interest rate on revenue bonds. The term of revenue bonds is often beyond twenty years, frequently as long as thirty years. The concept of issuing revenue bonds is based on the theory that certain projects which benefit only certain individuals should be self-supporting and should be paid for by the user of that project rather than the populace as a whole. Thus, airport revenue bonds are paid for by air travelers and airlines and parking revenue bonds are paid for by users, etc. In order for a county to issue a revenue bond, the system which generates the revenues to repay the principal and interest of the bond must: 1. Have a good operating history documented by audited figures. 2. Reflect good debt service coverage through use of a feasibility study completed by a recognized expert in the field. 380 In analyzing a revenue bond issue for underwriting, an investment banker will look not only at operating statistics and coverages, but also at more basic elements, such as the necessity of the service, control over competition, and delinquency procedures. Revenue bonds are becoming more popular because they do not require voter approval and do not apply in statutory debt limits. Leases: A less traditional method of financing county facilities is a lease arrangement. A lease is executed with the county, which gives the county the option to purchase the equipment or facility during the term of the lease. All or part of the lease payments may be applied to the purchase prices. A bona fide lease option agreement is not a debt; however, an installment purchase program is a debt. A bona fide lease/option agreement is characterized by two factors: 1. Annual rental payments with automatic renewal of the lease unless terminated by either party, and 2. No obligation on the part of the local government to purchase the property if the lease is terminated. Also, some court cases indicate the annual rental must be paid from non-property tax revenues to avoid the lease being considered a general obligation. Upon exercise of the option, the local government obtains full legal title to the property. Leases of this nature are distinctively different from more conventional means of financing. Of primary importance is the security which underlies the lease period. It is not a promise to levy taxes or a pledge of revenues from the system. Rather, it is usually a promise to pay only one year at a time, with an implied intention to continue payment until ownership is transferred. As ultimate security, the holder of the lease may look to the asset which is being leased in the event of a default. There is little statutory or judicial guidance in the area of leases of this type, and the obligation to continue lease payments until title transfers is a moral, rather than a legal obligation. As a consequence, the underwriting or placement of a lease is more difficult than the underwritng of conventional bonds. The term of the leases generally are short, usually from seven to ten years. Because the security underlying the lease is not good compared with conventional financing, interest rates on leases are higher. Building Authority: A building authority is a non-profit corporation which generally is formed at the request of the governing body of the county or local jurisdiction,which also appoints the Board of Directors of the corporation. Weld County created such an authority in 1987 named the Weld County Finance Corporation. The directors are the Director of Finance and Administration, County Attorney, and Director of General Services, each appointed for ten year terms. 381 The building authority issues its own bonds to finance a facility. To achieve the same lower interest rates that traditional municipal bonds enjoy, the building authority must obtain a ruling from the Internal Revenue Service that the interest on the authority's bonds is exempt from Federal Income Tax. Such an exemption is granted if the IRS finds the authority's bonds are issued on behalf of a political subdivision, which is determined based upon the following factors as detailed in IRS Revenue Ruling 63-20. 1. The authority engages in activities which are essentially public in nature. 2. The corporation is not organized for profit. 3. The corporate income does not inure to the benefit of any private person. 4. The political subdivision has a beneficial interest in the corporation, while the indebtedness is outstanding, and it obtains full legal title to the property on the retirement of the debt. 5. The corporation has been approved by the political subdivision which has approved the specific obligation of the corporation. Like municipal bonds, bonds issued by a corporation usually are subject to registration and other requirements of the Securities Act of 1933 and the Security Exchange Act of 1934. After receiving a favorable ruling from the IRS, a "no action" letter should be secured from the Security and Exchange Commission, exempting the authority's bonds from these requirements. The authority then issues bonds pledging the annual rental payments as security. After issuance of bonds and construction of the facilities, the authority leases the facilities to the county. Again, this must be a bona fide lease and possess all the elements discussed under Lease/Purchase. The bonds of a building authority are similar to municipal leases in the manner in which they are viewed by investors. As with a simple municipal lease, building authority bonds are less secure than general obligation or revenue bonds. As a result, bonds issued through a building authority bear higher interest than more secure issues. Certificates of Participation (COP) may be issued in the same manner as bonds. As a practical matter the COP is the same as a bond, except from a legal point of view, the COP is evidencing assignment of proportionate undivided interests in rights to receive certain revenues in the form of a lease or rental amount for the purpose of providing funding for capital improvements. The lease and COP do not constitute a general obligation or other indebtedness of the county within the meaning of any constitutional, statutory or home rule charter debt limitation. The lease is a year-to-year obligation. The use of Certificates of Participation (COP)has been the only debt vehicle Weld County has ever used in the implementation of its debt policy options. 382 BUILDING AUTHORITY FINANCE The Philosophy: Tax-exempt financing is available through a building authority with the issuance of bonds when the facilities financed are for public purposes and the benefit is to the sponsoring public entity. The Building Authority: A building authority is a Colorado non-profit corporation created by the county itself. The county adopts a resolution calling for the creation of the Building Authority and directing counsel to draw articles of incorporation and by-laws in compliance with Colorado Statutes. A board of directors is formed. The board may consist of County Commissioners or administrative personnel or individuals not associated with any public entity. The Weld County Finance Corporation, created in 1987, consists of the Director of Finance/Administration, County Attorney, and Director of General Services as directors. Tax-Exemption of Interest: Once the non-profit corporation is created, the tax-exempt nature of interest paid on the corporation's bonds must be assured. A revenue ruling is requested from the Internal Revenue Service on the non-profit status of the corporation pursuant to Internal Revenue Code, 103(a) 1 and Revenue Ruling 63-20, and on the tax-exempt status of interest paid. Such an application involves considerable work and a detailed analysis of the situation which is presented to the Internal Revenue Service. The application includes information as to public purpose, the county, the agency using the facilities, the proposed lease terms, terms of title reversion to the county and the proposed method of financing. Corporate Bonds and the S.E.C.: As corporate bonds are subject to registration requirements of the Securities and Exchange Commission, a "no action" letter must be obtained from the S.E.C. In essence, the S.E.C. says that no action will be taken if the bonds of the building authority/non-profit corporation are not registered. The Purchase Contract: Once the building authority is created with powers to act, it may enter into a contract to purchase the facility. The contract should be subject to: 1. A favorable revenue ruling from the Internal Revenue Service. 2. Receipt of an S.E.C. "no action" letter. 3. Finalization of financing. 383 The Bond Issue: When all legal and tax questions are answered the building authority may issue bonds for the purchase of the facility. Normally the bonds are sold directly to an underwriter who then resells the bonds to the ultimate investor. The bonds that are issued will be an obligation of the building authority only and not a debt obligation of the county. The County Lease: Upon the issuance of the bonds and the purchase of the building by the building authority, the county can lease the building from the authority. The lease would be from year-to-year with automatic renewal unless otherwise terminated. A county lease for any period in excess of one year constitutes a debt and must be approved by voters. The Bond Security: The security of the bond holders may be only in a pledge of lease revenues by the authority. The bond holders may also have a first mortgage lien on the building. The combination of the two results in a more secure bond and a correspondingly lower rate of interest. Partial Seller Financing: Depending on factors such as the seller's motivation, whether there is an existing loan on the building, and negotiations, a bond issue can be for only the amount necessary for a down payment. The sellers can carry back the balance, receiving installment sale tax benefits on the capital gains. A revenue ruling would be required, however, interest paid on a promissory note to the seller may also be tax exempt. The total cost to the county and the building authority then may be substantially lower on this basis. 384 COMPLETED CAPITAL PROJECTS 1997 - 2001 385 cc) Mr MO (0N- O W LO O (O L() co (pr 0N00 V OCOCOU) tt OON- N 7O LOOM I- (O t— r 0, 10 O r c0 C)) M QO N O V co-0) (O co'co-h V 0 N V co N (D r0 (0 c0 M LCD h (D r r CO N N r- 64 v. in (D N OD u) N- N CO N N- 0 0 0 O n OO CO O r CO COO 0h n co To n i O CO C n N 7 0 0 0 0 N V r 7 O 7 O (O O (0 (O 0O (N CO r N co QO � NC CD CO 007 Oh N- - CON O Mr r0) (n 64 CO (O O 0 N N 0 0 (D O CO h N LID O M CO (D t- - 0 ' CO 0) Op CO (O 00r Cn NC t0O V M0 V CD N- CO 30) M CC)N 0 0 M 1- O 0 O 0 W H Q r CO r CO r N N CO r O N U M V M 0 co w 64 0 CC co h N co co NCO O N CL c0 co co Lc) co N N- r 0 0 0 71- 7 0 CD_LO N N N- 00 (D CO O Qr t CD V CO r r o O 0 0J O O Q r N- N O r (0 I n I— O CO N W N 69 M r r CO CL ' Q Ua) O N. r_OM N- (O O uO) c(O LO N ON) cr U)) r W 7 (O N (O (DCO CON. N- O H a0 CD N O tT r N M 0 Cn V r CO (n N- N 0) CD O r w N- M N N 0 J 64 co- V d 2 0 N- V M7CDM O V 41-) OD N V 0r 0 CDvCO (O LID iO CO 000 V (Oh CD CD CO N NN- O CO CON- (O V r co MOOONO (0 (0 0 0 0 � 0 V' M CO r--cc).CO N M co.M V CO ry CD N CONV OC0C0C0OMV LOVtt COVr CO 't F N r O (0NN ttaOr (O 000 — 7N O CO CO ..... V M V- N N tt r .4 - Es) N 0) 'O CO a) x Ti.x ti g a) E a) x 7 E 0 c E oc o o N o E c ono E 'E U a) co 0 Q C -O E w N O o co a) (0 70 7 C N y 0 :c-c, 7 0 0 m U 7 7 c 2ct � COOO `wU -iU (n 3 gi (7 C J 7 O N N N m _ t) I: I) a)S2 17 ) ≤ U a) 0) 00 0 ,. a) 0 - 'cj L O 7 0 0 0 �) CC OOO OIS .-, enZn. 0coE— � 386 2003 - 2007 FIVE YEAR CAPITAL PROJECTS PROGRAMS 387 0 O O O O 0 0 N- o o O O o o to CO o N O N CO S O O 0 0 O 0 O (p 0 0 0 0 G O LO N o G V NQ M co a: 69 O O CC 00 0 0 0 O O O CL to 0 O O 0 U) O O LS 6 N 0) 0 O (N O (Ni N 0) r N U ti W O 0 0 O O O o O O 0 O o(NI CC o 06 L51 0 0 Cr) o r 0 N p J NN 0 < N N N H E» 0- < U 0 0 0 O O 0 O CC 0 0 0 0 00 OO 0 (ri o ui 'xi (ri in Q 0 (0 O MN 0 N w O N r Cr) N CrC c S I ell \w _ O 0 O O 0 O O J y Z 0 0 O O 0 0 N O } W U) 0 00 CV 0 N- F- in 0 N ((O to co _ (Ni V b9 W W F N ta o c co co Z c o Z Wd 2 c y — 0 O. o tov Z) a3 co Q ct ea D. 0 0 L m `) N W q) N a� c 5 ~ c9 x r N N D it N I-- O a n co -;5 0 x U co -, 0 0 o ~ 388 RESOURCE CAPACITY ***************** FUNDING SOURCES ***************** CASH FLOW ANALYSIS 389 CAPITAL EXPENDITURES FUND RESOURCE CAPACITY 2003 - 2007 INTEREST PROPERTY OTHER TOTAL TAX 2003 $ 300,000 $ 3,625,000 $ 0 $ 3,925,000 2004 0 2,275,000 0 2,275,000 2005 100,000 2,025,000 0 2,125,000 2006 200,000 3,275,000 0 3,475,000 2007 300,000 2,775,000 0 2,775,000 390 CASH FLOW ANALYSIS CASH REVENUES EXPENDITURES RESOURCES BEGINNING ENDING FUND CAPITAL OTHER/ FUND BALANCE FUND INTEREST CONSTRUCTION BALANCE 2003 $ 0 $ 3,625,000 $ 300,000 $ 2,460,000 $ 1,465,000 2004 1,465,000 2,275,000 0 225,000 3,515,000 2005 3,515,000 2,025,000 100,000 225,000 5,415,000 2006 5,415,000 3,275,000 200,000 225,000 8,665,000 2007 8,665,000 2,775,000 300,000 225,000 11,515,000 391 CORRECTIONAL FACILITY Existing Situation: The Centennial Complex Jail was constructed in 1978, and has been remodeled three times to increase the capacity to 294 beds. In 1997 Phase I of the North Jail Complex was constructed with 160 beds, and all the core service facilities. The North Jail Complex is currently designed for a build out of 640 beds, but the site can accommodate a 960-bed facility. Each phase would be in increments of approximately 160 - 226 beds. Jail population continues to grow in Weld County. Based upon a study done by the Sheriffs Office it is anticipated that by the year 2004 Phase II will be required. Phase II will add 226 beds based upon the design. Construction of Phase II will allow for the closure of the Centennial Jail and conversion of the space to accommodate Court needs. Phase III will be an additional 160 beds. Proposed Solution: It is proposed that additional phases of the North Jail Complex be constructed in increments of 160 - 226 beds as needed. The total project of approximately 211,355 square feet will be constructed in phases. The first phase constructed in 1997 was 125,775 square feet. It included the core service facilities,such as kitchen,administrative offices,medical detention,booking area,and lobby to accommodate 640 inmates. Phase II will be 226 beds and will be both maximum and medium security to accommodate the projected inmate classifications. It is proposed that Phase II be constructed in the 2002-2003 time frame for full operation by 2004. Financing: It is recommended that the county budget $11,515,000 in the 2003 - 2007 capital plan budget for funding of Phase III for 160 additional beds. In addition, $1,000,000 for operation of the additional jail must be programmed into the operational budget plan for 2009. 392 WELD COUNTY BUSINESS PARK Existing Situation: In 1987 Weld County acquired 160 acres located in the southwest corner of"O" Street and North 11th Avenue in Greeley. Funds for the property came from the sale of the Health Building. Proposed Solution: The property is large enough to allow for future consolidation of county facilities in one area. The utilities and site improvement were developed in 1988 at an estimated cost of$1,750,000 with the aid of a $630,000 EDA Grant. The first facilities, completed in 1989, included a 15,000 square foot building for Human Services and a county motor vehicle shop. Fifty to 60 acres have been developed for building and storage sites and approximately 60 acres can be mined for gravel and reclaimed in an attractive way. The new correctional facility is located on this site, as well as Human Services, Health Department, Motor Pool, Public Works, and two administrative buildings. A portion of the property was made available for commercial development and offered at no cost or low cost to private parties for economic development incentives. A PUD was approved for land use purposes in 1989. Financing: Development, using future years' funds, is programmed into the long-range plan under specific projects,which include a correction facility($11,515,000)and Administrative Facility($5,000,000). 393 GRADER SHEDS/ICE CONTROL STORAGE BUILDING Existing Situation: The county currently has 18 grader sheds throughout Weld County, to accommodate road maintenance function in all sectors of the county. The grader sheds are in various conditions, ranging from good to needing replacement. Seventeen have recently been replaced -- Nunn (1981), Gwonda (1982), Vim (1983), New Raymer (1984), Mead (1985), Rockport (1986), Kiowa (1987), Severance (1987), Gilcrest (1989), Ault (1989), Briggsdale (1991), Keenesburg (1994) Stoneham (1994), Dacono (1995), Fort Lupton (2000), Gill (2001), and Galeton (2002). New Raymer (2003) is the only remaining shed to be replaced. In addition, four ice control storage buildings were constructed in 2001- 2002. An additional storage facility at the Public Works Headquarters is planned for 2003. Proposed Solution: An analysis of existing grader sheds determined which are required for the operational functions of the road maintenance operation in Weld County. In the process some have been sold, others consolidated, and some identified for replacement. In cases where existing grader sheds will accommodate the maintenance function, it is suggested that attention be given to those sheds that need maintenance or major improvements. Where necessary, replacement sheds have been identified. Four ice control storage buildings were needed and one additional storage garage. Financing: It is recommended that the county budget $135,000 in 2003 to construct, maintain, and upgrade grader sheds in 2003. In 2003, an additional storage garage at the Public Works Headquarters will be needed at the cost of $100,000. The funding mechanism should be a pay as you go function out of the Capital Projects Fund. 394 COURTHOUSE/COURTHOUSE ANNEXES Existing Situation: The Courthouse and Courthouse Annexes provide for the space needs of the 19th Judicial District. Under state law the county is obligated to provide and maintain the facilities for court related activities. The Courthouse was built in 1917 and is maintained on the Federal Register of Historical Buildings. After many remodels and upgrades it still functions as the main court facility for Weld County. In the mid-1980's two buildings across the street from the Courthouse were acquired and remodeled to house the Probation Department. In 2001,the West Courthouse Annex Building was acquired to house the District Attorney Juvenile Division. As the population grows and court related activities grow the space requirements continue to expand. Proposed Solution: With the growing needs of the courts it will require that the county convert the Centennial Center, including the jail, to courtrooms and court-related offices. With the construction of Phase II of the North Jail, the Centennial Jail will be closed and remodeled into court-related space. In addition all Sheriff's office administrative functions,along with Communications and Records,will be moved to the new Public Safety Administrative Building next to the North Jail. Over time the entire Centennial Complex will become court-related space, as well as the two annex buildings to the west and east of the Courthouse. In the five-year capital plan, three additional district courtroom will be created, a juvenile courtroom, and one additional county courtroom. These courtrooms will supplement the current vacant district courtroom and the visiting judge courtroom to accommodate anticipated additional judges through 2008. The first floor of the Centennial Jail will be converted into courtrooms and office space for Juvenile Probation. The second floor of the jail will be remodeled in the future for additional court and office facilities. The third floor of the jail will be for the work release program. First floor Centennial offices will be converted into office space for the Clerk to the Court. The space in the Courthouse occupied by the Clerk to the Court will be converted into a district courtroom. Space occupied by the Weld County Commissioners and administrative functions will be converted to court-related space and District Attorney space after these functions move to a new administrative building after 2010. Financing: Phase II of the North Jail was funded in 2002 for construction in 2002 - 2003. The new Public Safety Administration Building was constructed in 2002. Once the Sheriff's office is relocated, the Sheriff's administrative area and the jail will be remodeled in late 2003 to provide for the additional courts and space for Juvenile Probation. Funds for all these projects are included in the five-year capital plan. 395 PUBLIC SAFETY ADMINISTRATION BUILDING Existing Situation: Due to the growing needs of the courts it will require that the county convert the Centennial Center, including the jail, to courtrooms and court-related offices. With the construction of Phase II of the North Jail, the Centennial Jail will be closed and remodeled into court-related space. In addition, all Sheriff's office administrative functions, along with the Communications and Records, must be relocated by 2004 to accommodate the courts. Proposed Solution: Since the entire jail operation will be moved to the North Jail there are logistical advantages to relocate all Sheriff office functions near the jail site. To accommodate the space needs of the Sheriff's Office it is proposed to construct a 22,000 square foot office building near the North Jail site. The building would house the Sheriff's office functions, Communications, and Records. In addition the County Coroner's office could be located in the same building. This would allow the consolidation of all criminal justice functions at one site with the exception of patrol substations. Financing: The new Public Safety Administration Building was constructed in 2002. Funds in the amount of $2,500,000 were budgeted in 2002 for the construction of a 22,000 square foot office building. 396 DOWNTOWN GREELEY PARKING AND LAND Existing Situation: The Courthouse and Centennial Center are located in the center of downtown Greeley. The future plans are for these facilities to be the judicial center for the 19th Judicial District that serves Weld County. Parking has been a long time problem in the area for citizens using the facilities. In addition, as Weld County looks to the future there will be a need to have land to located future court facilities. The court administration is insistent upon having a centralized location, since other jurisdictions have had logistical problems attempting to split court facilities into more than one location. As a result, there is a need to acquire land adjacent to the current location to accommodate future court facilities. Proposed Solution: In July, 2002, the county purchased a portion of an adjacent block of property to the Centennial Complex and Courthouse to allow for surface parking in the immediate future, and to provide future building sites for future court facilities. Opportunity existed to purchase approximately 100,000 square feet adjacent to the current facilities in 2002. The parking can be developed in 2004, and needed facilities can be constructed on this site in the future. Financing: In 2002, fund balance from the General Fund in the amount of$1,500,000 was transferred to the Capital Expenditure Fund to acquire the site and put money aside for the parking improvements in 2004. Approximately 250 parking spots can be developed to serve the area. As portions of the site are needed for court building sites, a parking structure can be built to accommodate added parking needs or land to the east or south of the site can be acquired for surface parking. 397 ADMINISTRATIVE OFFICE BUILDING Existing Situation: The long term plan with the development of the Weld County Business Park was for the eventual move of all administrative functions of the county to the business park. All of the functions were housed at the Centennial Complex in 1976. In 1990-91 the Assessor, Treasurer, Clerk and Recorder, and Planning were relocated to the business park. With the future space demands of the courts it is anticipated that the remaining county administrative functions at the Centennial Complex will need to be relocated to the Weld County Business Park within the next 10 years. This will leave the Centennial Complex as a justice and law enforcement center exclusively. Proposed Solution: In order to accommodate the court's space needs and the county's administrative functions it will be necessary to construct a new administrative facility at the Weld County Business Park in the next 10 years. To accommodate the space needs of the existing administrative functions and plan for future growth it is anticipated that a building comparable to the new Health Building will be required. Financing: It is recommended that in the Capital Improvement Plan that the county begin to accumulate funds in a reserve for the future construction of a new administrative building. Estimated costs for the facility will be $5,000,000. In the ten-year Capital Improvement Plan $5,000,000 is reserved. 398 MISCELLANEOUS PROJECTS Existing Situation: Each year there are several small projects to update or renovate county facilities, provide for new county programs, and remodel to accommodate changing programs or meet new legal standards. An approach which provides miscellaneous funds of this nature can prevent postponing necessary remodeling of facilities and, thus, avoid added cost or delay of potential savings to the county and taxpayers. In addition, such an approach can also make better utilization of existing facilities in order to avoid the acquisition of new space and facilities. Carpet replacement should be included in this category. Proposed Solution: It is recommended that an amount of$100,000 per year be set aside for such projects in the Long Range Capital Projects Plan. Financing: It is recommended the county budget $100,000 in each future year. 399 ACCUMULATIVE CAPITAL OUTLAY/CONTINGENCY Existing Situation: If Weld County is to embark upon a number of ventures in capital projects over the next five years, it is suggested the county proceed very cautiously and very conservatively in the area of financing. To do this, it is suggested that a contingency be set aside each year on a pay as you go basis to accommodate unanticipated cost increases or emergency situations which cannot be foreseen at this time. If the contingency amount is accumulated over the next five years, it can be used as a reserve for the capital projects program in future years, or it can be used as a funding mechanism in years beyond 2007. The primary reserve would be for a future correctional facility or other facilities at the North County Complex and South County administrative office sites. Proposed Solution: Budget any carry-over amount each year on a contingency basis that ultimately could be used to meet any contingency or emergency situation, or could be used as an accumulation of capital outlay funds for funding of projects beyond 2007. Financing: It is recommended that the county budget fund balance carry-overs in the capital fund each year as a contingency. 400 MISCELLANEOUS FUNDS 401 AIRPORT Existing Situation: The Weld County Board of County Commissioners, with approval of the Airport Master Plan, committed to participate in certain enhancements at the Airport facility, especially those enhancements that will ensure the safety of airport operations. If the Board decides to continue to participate in the joint funding of the Greeley/Weld County Airport Authority with the City of Greeley, funds should be provided for in the Long Range Capital Projects Plan to accommodate the FAA ADAP program during the next five years. Funds can also be made availaule to maintain FAA constructed facilities. Proposed Solution: In the Long Range Capital Projects Plan for 2003, $47,222 is included to accommodate capital improvements at the Greeley/Weld County Airport. If funding is provided, it should be for projects that emphasize safety features and other essential enhancements to the current operation. Financing: Funding of$47,222 is included in the budget for 2003. State grants will account for the difference to equal the $75,000 match in the Airport's 2003 Capital Improvement Plan. 402 8 8 8 8 8 (Si 8 "- 8 8 81 8 '8,, 8 8, 8 8 8 8 8 li - „ r- ul � . z: 8 „ "C',. 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Ij'. > Y *_ 5{ g 8 g 8 I �' � 'it'''.{31 z �� u� gi ) � • Y [ tr.Y m M Ili' i y 1...7' .; w. ,,7,-la t �A1- #1,24, § rim i4'z 1 Sin t`�N, a '- , 2,',' .K'Ain. �1+ yg itt-4, 1 .� r L "Y ,{#Yin.. 1 t, 1r "re N 9 fi 1 �. `l Nh;. NS Q M F.. 0 I b 9 C - .! ' ' ,I 3L+ "33g 1 H h, G. n . m " 0 g ti- u -I rc E. - ay i bn r ) d m o a 3 3 `a K Trtit h. I 8 8 '{ _ a ]- I m t % {r a i ! u. to I 3 �I _: F`F 1 Eq..] d --, E h, E { gg /� �'cg , F,S F �< fi u > z i t a "� 9 a ;h .. > cc K.: y o d ti—i.s ,1,' i a a" 403 CONSERVATION TRUST FUND Existing Situation: With the passage of SB119 (The Colorado Lottery), 40 percent of the proceeds of the lottery are earmarked for Conservation Trust Funds in local governments. The earning potential of the lottery is anticipated to be $350,000 per year. The funds must be used for"the acquisition, development and maintenance of new conservation sites or for capital improvements or maintenance for recreational purposes on any public site". (Section 29-21-101, CRS, 1973). With the passage of Amendment 8 (GO COLORADO) these funds should stabilize at $350,000 per year, plus lottery sales growth. See Conservation Trust Fund for detailed discussion. Proposed Solution: The Board has the option to use the funds in the following ways: 1. Maintain and improve Island Grove Park. 2. Maintain and improve the Missile Site park. 3. Acquire and maintain open space. 4. Develop and maintain trails. 5. Other project requests from throughout the county. Financing: In addition to Conservation Trust Funds, it is recommended that the county finance parks and recreation projects at a level of$125,000 in the Capital Expenditure Fund from property taxes. On September 20, 2000, the Board committed $100,000 for each of the next three years for the land preservation and trail construction activities specified in the Saint Vrain Valley Open Lands and Trails Master Plan. In addition, $200,000 has been earmarked for the Poudre River Trail. Only the $125,000 from the 2003 budget remains uncommitted from the last five years of funding at the $125,000 per year. 404 ISLAND GROVE Existing Situation: Weld County and the City of Greeley currently have certain joint ventures and commitments to develop the Island Grove Park facility. Some discussion has been held regarding the creation of an Island Grove Park Authority for development and management of the facility. Proposed Solution: If the Board of County Commissioners decides to continue participation in the development of the Island Grove facility, it is recommended that Conservation Trust Funds from the lottery be used to the maximum amount prior to use of county general tax funds. Financing: It is recommended that the county finance any Island Grove enhancements with Conservation Trust Funds resulting from the lottery to the maximum amount possible prior to use of general county tax funds. Beginning in 2002, $100,000 per year in General Fund dollars has been committed to the maintenance of an indoor arena facility. Also, in 2000 the County contributed $1,500,000 towards the construction of the indoor arena facility, known as the Island Grove Community Building. The facility will be constructed and maintained jointly by the City of Greeley, Farm Show, and Weld County. 405 . a it 1 WilC. COLORADO 406 / 1 11 PROPRIETARY ,_ ., ., JJ _� paiag- 4 FUNDS E_ t L t Us f PROPRIETARY FUNDS SUMMARY Proprietary funds include both Internal Service Funds and Enterprise Funds. Internal Service Funds are established to account for goods and services provided to other departments of the county on a cost-reimbursement basis. Enterprise Funds account for departments providing services primarily to third party payers. PARAMEDIC SERVICE ENTERPRISE FUND: The Ambulance Service is funded totally from 2003 projected fees of $7,510,000 with no county subsidy. Total expenditures include $3,094,039 for salaries, $3,004,000 for bad debt allowance, $200,000 for depreciation and the remainder for service and supplies. The budget for new equipment is $200,000. The mid-year 2002 rate increase of 2% is calculated to support the service in 2003. MOTOR VEHICLE FUND: The Motor Vehicle Fund accounts for the revenue and costs generated by equipment and vehicles rented to other county departments. The gross operating budget amounts to$4,332,572 in 2003,with$2,235,449 budgeted for new capital equipment. The budget reflects the continuation of the contract fleet management approach adopted by the Board in August 1984. Contract amount is $868,046 for 2003. Depreciation is $1,636,864 for new equipment purchases, plus sale of surplus items of$375,000. HEALTH INSURANCE FUND: The Health Insurance Fund reflects the cost of Weld County's self- insurance program which includes dental and vision coverage. Details of the program and coverage are found under the specifics of the fund summary. In 2003, the county will continue with only dental and vision being self-insured. Health coverage will be provided by a private company. INSURANCE FUND: The Insurance Fund accounts for all insurance costs for the county. The program is a combination of insured risks and protected self-insurance risks. Gross budget costs are $1,181,100 in 2003, with a property tax levy of$550,000. Details of the program are provided under the specifics of the fund summary. PHONE SERVICE FUND: Budget reflects total consolidation of phone service costs of$860,000 in Weld County. Funding is at current level and reflects no capital upgrades. WELD COUNTY FINANCE CORPORATION: Budget contains the funding for the Weld County Finance Corporation,which accounts for the lease purchases of county buildings. The only active lease is for the North Jail Correctional Facility. 407 0 0 O O O O p O O Z O O w O O 2 in N Z:1 A 1` N Q CC W 00 0 0 v 0 0 0 00 H co 0 0 M w r n o N Q 00 00 O O O O O 0 0 F O O o N "1- Ls. op ow CO E a tXz I- > Z W CC WOo >. N > a CC Q LLI co 2 2 U p y ai W K w co a I- w Z w QQW W U _ono D r mix ca I- OOco I_ U. wa Z w w Q Q Q Q H U U Z t O Q U U !- • ~ o 0 a f 7 Z Z z () o Q Q D N U Q p Z 11 0 LL in 408 O O O O 0 0 CN N Z NNO U w 0 0 00 N O 0 O CP. 0 f W n o N O O 00 Z a5 m LL P- H t0 t0 MIL o0 UJ rnm ix N j 1(7 N a a _ W 0 Z w NXo W W o LL 5 O W• r' V1 < U 5 a G 2 z W D ti 2 0 w N z Q 0 a z o z p w o w z V 7 z w 5 X w z2 o ga W D < a CO I- X 2 o w < I- F 0 0 N O 0 U U Q z 00 D O U O 409 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: PARAMEDIC SERVICE ENTERPRISE FUND BUDGET UNIT TITLE AND NUMBER: Paramedic Service -- 5000-23100 DEPARTMENT DESCRIPTION: The Paramedic Service responds to both routine and emergency calls for the county. It is an advanced life support (paramedic) provider. Personnel and vehicles are stationed in Greeley, Evans, and Fort Lupton. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 2,873,132 $ 2,909,540 $ 3,281,955 $ 3,094,039 Supplies 199,431 184,280 207,900 207,900 Purchased Services 1,515,875 493,625 502,190 502,190 Fixed Charges 1,130,023 2,004,025 3,624,560 3,204,000 Capital 174,720 405,298 174,000 174,000 Gross County Cost $ 5,893,181 $ 5,996,768 $ 7,790,605 $ 7,182,129 Revenue 5,892,784 6,210,000 7,790,605 7,510,000 Net County Cost $ 397 $ -213,232 $ 0 $ -327,871 Budget Positions 48 48 49 49 SUMMARY OF CHANGES: The budget reflects an additional clerical position for added collection and billing efforts to improve cash flow for the Paramedic Service. A 4% salary adjustment is included. A major change is the bad debt allowance,which has grown to 40%of the amount billed, due to the Medicare changes of having to accept assignment from Medicare. In addition, salaries ($95,892) and overtime ($92,024) were reduced by the policy changes recommended below to reduce costs. The impact on staff will be the reduction to overtime and part-time staff. Other costs are stable. Revenues are adjusted to reflect a rate increase that was recommended mid-year in 2002, and the small growth in calls. OBJECTIVES: 1)To keep the Ambulance Service on a self-supporting (zero subsidy) basis; 2) To maintain maximum possible collection ratios; and 3) To develop stable revenue sources. 410 PARAMEDIC SERVICE (CONTINUED) 5000-23100 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs 2001 2002 2003 Total Calls For Service (CRs) 10,381 10,182 11,346 # Patients Evaluated / Treated /Air 870 864 900 Transport / Released • #Transported Patients 7,027 7,526 7,380 Total Transport Mileage 57,129 50,024 51,620 # Dry Runs: No Patient / Canceled 2,332 2,228 3,066 Efficiency Measures FTE's per 10,000/capita 2.67 2.67 2.70 Per capita cost (county support) 0 0 0 Receipts / Charges Ratio Effectiveness Measures (DESIRED RESULTS) Fractile Emergency Response Times (<9 minutes 90% of calls) - City of Greeley Fractile Emergency Response Times (<15 minutes 90% of calls) - Weld County Fractile Routine Response Times (<30 minutes 90% of calls) - Weld County Reduce unscheduled overtime cost $290,684 $332,760 $299,034 FINANCE/ADMINISTRATION RECOMMENDATION: The Paramedic Service has experienced a cash flow problem the last three fiscal years and required a cash infusion from the General Fund. The problem has been caused by lower collections and the federal government requiring acceptance of assignment of payment in full from both the Medicaid and Medicare programs. The Medicare assignment began in April, 2002. The result is that only 40% of the charged revenue is estimated to be collectible. Medicaid and Medicare patients are heavy users of the Paramedic Services. Mid-year 2002 it was recommended to increase rates to the level of neighboring county services, which the Board approved August 7, 2002. In addition, the following cost saving measures were recommended and approved July 29, 2002: 411 PARAMEDIC SERVICE (CONTINUED) 5000-23100 1. Reduction of eight hours of coverage in the Paramedic Service System Status Management Plan, at a savings of $95,892. A 12-hour reduction would equal a savings of$143,838. Only an eight hour reduction is recommended at this time with consideration of going to 12 hours later, if the reduction in coverage is working. Recommended. 2. Reduction of unscheduled overtime related to sick leave call in by utilization of the Field Supervisor to cover openings created by sick call in ($25,440). Recommended. 3. Elimination of release time for Management Team meetings for supervisors on duty ($35,467). Recommended. 4. Staffing of the contract paramedic school position with a full time employee versus overtime ($31,117). Recommended. 5. Reduction and/or elimination of Community Outreach Programs ($9,458). Not recommended. The savings does not justify the loss of good public relations and community service for the Paramedic Service and Weld County government. 6. Elimination of indirect costs of the county to the Paramedic Service. ($308,318). Recommend. 7. Increase in the rates mid-year to bring the rate up to the level of neighboring ambulance and paramedic services. Recommend. 8. Addition of a clerical position for increased collection and billing efforts to improve cash flow effective January 1, 2003. Recommend. Weld County Paramedic Services is not experiencing anything different than all public and private paramedic and ambulance services are experiencing nationwide in trying to deal with finances of the service. Many services are fighting for their very financial survival due to the loss of revenue from Medicare. The federal government is forcing a cost shift to other paying patients, but in many cases the rates have reached a level that can go no higher in many communities. The result will be services going out of business or being subsidized by general local tax dollars. Weld County is not to that extreme yet, but the situation will have to be monitored. The possibility of Weld County once again subsidizing the paramedic services of it citizens with property tax may be the only alternative in the future. The service has been self sufficient since the late 1980's, but may not always be able to remain self sufficient if the federal government does not pay its fair share of patients covered by their insurance programs. Weld County must continue to be creative in raising supporting revenues,while at the same time being creative at holding down costs,yet still providing an acceptable level of service to the community that is geographically spread over 4,000 square miles. BOARD ACTION: 412 0 0 0 0 0 0 0 0 0 0 Oi00yicV ▪ 0 0 N Z (0 IN O h W O co.M N r CD 2 a r N 7 N 0 w 0 00 00 0 0 • v 0 �' n F ▪ < o v von fn71 Lei cr;s: el W O CO No n N d N r O W CC 0 00 00 0 0 O (O O 1 G I C o eJ L9 IC; N F M A N N N w co ZSv._ 00 0 a r N Q N 0 m CI W Z Z LL W O W K J LL n O o8 O ). N a ce z ¢ O E O 2 co 0 z U- LL Co N N N 0 0 0 0 J J al 0 www S � 5a J-' K K 0 p W 0 FU- 0 z N N 0 0xm gwz � a U QQ NS _ I- F < 0 C.3 f° H 7C00 0 0 O 00 o m ¢ 4 ov f 2 )- Z o 0 0 Z 0 0 n 0 00 a rnrn 0 0 O Z o 000 0 0 b U- 413 O O o O O O O N N- z O C Z U) CV.r- ill G 2 N m co N O 5 N O C NO CC W O O o O O o O N fV 0 n r r n CO N N N: CO CO CO CO M W N ccO N N C C W O O O O O O O D iG o CO CO O co co F N- c.1 N N W to O O X N ? CO Q h Z H m LL• a Z O w J X O W O O LL a O O• X ►- Q O g Cn z D LL O )-- C7 U W 2 p Z W O u. ix 0- 00 1.0 _O rfWO O J � f W O Z Q Et 7 I- X W O O % Z O o O n CO 0 C) U Q ZO Z OD U. CO a 414 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: IS - MOTOR POOL BUDGET UNIT TITLE AND NUMBER: Motor Pool Equipment -- 6000-17550 DEPARTMENT DESCRIPTION: Use of funded depreciation to acquire vehicles for county use. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Fixed Charges 0 0 0 0 Capital 1,808,727 2,697,000 2,235,100 2,235,100 Gross County Cost $ 1,808,727 $ 2,697,000 $ 2,235,100 $ 2,235,100 Revenue 0 0 0 0 Net County Cost $ 1,808,727 $ 2,697,000 $ 2,235,100 $ 2,235,100 Budget Positions -- -- -- -- SUMMARY OF CHANGES: The equipment to be purchased in 2003 is listed on the following page. OBJECTIVES: N/A FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 415 IGA EQUIPMENT Request Recommend Final Sheriff: Patrol Vehicles (13) $ 263,900 $ 263,900 Civilian Vehicles (4) 74,000 74,000 Transport Van (2) 48,000 48,000 Animal Control Van (1) 17,000 17,000 Human Services: Vans (6) 255,000 255,000 Building Inspection: 4X4 Pickup (3) 61,500 61,500 Building and Grounds: 3/4 Ton with Utility Box (1) 23,200 23,200 Engineering: Mid-size SUV (1) 23,000 23,000 Pest and Weed 1 Ton Spray Truck (1) 80,000 80,000 Public Works: See Basic List 1,389,500 1,389,500 GRAND TOTAL $ 2,235,100 $ 2,235,100 416 in in 4 0) N 4 I- 0 0 0 0 0 0 0 0 0 0 0 w in co o o 0 l0 O O t0 U) O O O 0 w w in CND rn (r) O» » � » C-) v9 E» 69 e» 69 69 Q J . a W .. a° ,J000 0 0 0 0 0 0 0 0 0 F- CV C 0 0 0 0 0 O 0 0 0 0 0 0 W E � � coomm ) o M co ' r) v o d to d a a ; 49 6 ES 69 69 co 69 09 CO 5 N o a) c a) a) w a E oo --- >. w = o in 00 E a aa) 0 w E a 0 0 0) o 01 O 45 43 L E oo (n 0 E O N 0-CC o m (00 T'-' 0 a � 3v o3 = o c m 0 0 0 ° v _y , C = 0- o ° E O O �., m a v `y N . Y J In Oct O N o.U O O O O �? E o O U ° O y o 0 0 (n d O 0 0 co 2 d Q >.... N N 07OO .0 F- o q m am.‘ CO aL m omO o mro co a) 0 N O 0 O U .-. ( O E 't T 7 U - m 3 m o O m v N - c - y � 0 .0—Cn m0 � r O r-- o w o V O l'o L.- tll o > O ,OIy o W n c 'V L o y o v a, v 2 0 -16O -0Om- O o o O O o ' o 9 -0 -0000 O O O O O _ O CO CO CO I`6 CO CO W V N F r V) 3 C I. o CO )- x N X N (0 M L In In In )n >` L 0 a 1 N w V O C) C� UI � � � p � yo . — a) `° C - C - C - C � ° .) O O O (h (n In F- M 'O M L a M. N F O V O it O N C c7 O O O °) O O) N O) Ca) O a0 — O) N- Lh a0 N O) 4' O O oD - - rnrnrn ^ - ~ ch I - Q.. r N - r - a) Aa coO x a w o c 0 0 o z N N Y X 0N U 0 H 2 co E 417 Zo )n 'a a) v co QS "co O 0 0 N F W O r Q F O _ O O O m ≥ 0. 0 O O O O O O O O O O � W r 0000 MN- 69 6699 N 69 69 O s- 0 0 a) a) O O O co O O O O O O 0 0 m a o 0 0 0 0 0 0 0 0 0 0 v E o E 0 0 0 0 o u) o co o )n m U N P.-. cd O O Co V) N N M D; CO M 0 0 ON V N N N Co N r uj n. CA 69 69 69 CA CA 69 69 CA CA w 69 X E O y a w y .c -o y a) W o .E 0 CO o .E O- O co co o. O a) 1:3 t0 E0 E > o) m o m o 0 c ca :nt v o Uto co. O- w 0) W m rn m .� 3 � a)a) E a H c 5 3 c a Y o a 0 y d a E a 4 oo 0 = la z o .Q U r m U Y U p 2' 5 n5 a E o 31. m E r L 0 y ° c F c`� c 30 > t o) m MLD 0 , >,Ts. o cc _E E w co d 5. 0 r C Q N V to co V �_ O N co fn a) CT) C ,_ a) U O. O E a a� o Co0 _ H x = 'D •-,-. co 0 - o 0r U I U) v V In U M U N CI) NCO2 O N 5 N CO C a .O O) .o CD co w M a) N 0O n ' o 0 ) I CO V D CO CD NMU ` 50 d a) � 0 00 0 -00 -0000 o 00 00 : 0 00 y0 0 v x000 h7o y0 cox, O E 0 OCD o o_ co Q co N N M 3 N X N X M CO 0 y M C W CO EU EO a3 � CCO O ~ 0 N3 0 WN U. N 0 CN O H N r O r (n r C r 0 \ U r H C C Cv)) * O .- V r 5 CO) Co 000 0ao � o oov C � c, 4rno cU Nm _0 :if !- ca a) m rn Sa) 00 "' ON ono Zrno Obo rn co 1- r Q r r Jr -) Nrr H Z - .- Mr r ZC0r (`Dr W T a r r r . C O .y 5 a) O O O C C013 418 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: IS - MOTOR POOL BUDGET UNIT TITLE AND NUMBER: Motor Pool Administration -- 6000-96300 DEPARTMENT DESCRIPTION: Centralized motor pool support for Weld County. Contract for fleet maintenance is included in this budget unit. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 875,515 593,369 593,369 593,369 Purchased Services 1,567,203 1,736,552 1,709,156 1,709,156 Fixed Charges 1,840,928 1,672,915 2,010,047 2,010,047 Capital 0 0 20,000 20,000 Gross County Cost $ 4,283,646 $ 4,002,836 $ 4,332,572 $ 4,332,572 Revenue 5,721,514 4,495,336 4,707,572 4,707,572 Net County Cost $ -1,437,868 $ -492,500 $ -375,000 $ -375,000 Budget Positions -- -- -_ -- SUMMARY OF CHANGES: Purchase of services are down due to the out of contract amount being down $40,825,with offsetting increases in utilities ($1,804)and maintenance of vehicles ($11,495). Depreciation is up $244,633 with the expansion of the fleet for Public Works in 2002. Loss on the sale of assets is funded at$75,000 with an offset on the gain on the sale of assets of$375,000, for a net gain of $225,000. Overhead costs are up $17,499. Revenues are up from operation by $329,736. OBJECTIVES: Provide most efficient and economical means of vehicle maintenance for the county departments through privatization. 419 IS -MOTOR POOL ADMINISTRATION (CONTINUED) 6000-96300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of work orders issued 6,972 7,181 7,540 Number of service/maintenance orders per technician 871 898 943 Efficiency Measures FTE's per 10,000/capita .76 .76 .76 Work orders issued per FTE 634 653 685 Effectiveness Measures (desired results) Customer satisfaction survey Good Good Good Labor Shop Rate (per hour) $38.55 $40.09 $41.85 Number of mechanics to vehicle/equipment 64.1 65.4 65.8 ratio FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: 420 O O O CO 0 0 n r Z 1n vi W o 2 C.4 NO U W K O O OO 0 0 I- N- A r F N6.6 G N W N D NO W CC O O O O co N N W O1 - O1 Oo1 W N O O' N D 7 z CO L W LL V7 z O W W W CL Z LL n g O N 0 re Za S 2 z J M LL Q N N W a = N W Z OZ H 7 cc CO K CO W D D 00 F Z U J W cit Z 0 w 0 a < o Nll i- < f Wo F N OO1 W U m m Q v f J Z Z V' O cc o a, U U O O J LL CD 421 O O O O co co r z n n C) M en G M LL7 in NO U W o O O O 0 co r r F G w N in N 0 O O O O O N N CO OC 00 NW 00'� Z W0 N CO O o wZ W 0. g W N 0 N N Z F• 2 J • 2 0 W W CO N LL N O W U Z 2 O U o Z H U 2 LL Z W r � a r ? W o ] _ a zI- w oh- # 0 o ZO rn O U U Q O o Z o N W O 422 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: IS - HEALTH INSURANCE BUDGET UNIT TITLE AND NUMBER: Health Insurance Fund -- 6200-93100/93400 DEPARTMENT DESCRIPTION: Provides for the costs associated with Weld County's self-insured health program. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 235,944 301,500 301,500 301,500 Fixed Charges 216,115 208,320 234,216 234,216 Capital 0 0 0 0 Gross County Cost $ 452,059 $ 509,820 $ 535,716 $ 535,716 Revenue 413,278 509,820 535,716 535,716 Net County Cost $ 38,781 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: The budget reflects the cost of self-insuring the dental and vision reimbursement plan ($234,216) and wellness program ($1,500). In addition, the budget includes premium pass-through monies for reimbursement of the initial premium deposit of $300,000 for 2003 health insurance coverage. OBJECTIVES: 1) Provide employee health/dental/vision insurance in the most cost effective way possible; and 2) Provide a well program to all employees. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Single coverage 648 687 774 Family coverage 222 204 296 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Insurance premiums are budgeted with a 20% increase. There are no changes to plan design. Recommend continuation of Blue Cross/Blue Shield contract with the new rates cited on the next page. Dependent coverage contribution has been increased 20% to $156 per month for employees having had dependent coverage for the previous twelve months. 423 IS - HEALTH INSURANCE 6200-93100 (CONTINUED) 2003 Insurance rates are as follows: HMO POS CUSTOM PLUS Employee: Health $ 298.42 $ 312.45 $ 385.92 I DentalNision 13.00 13.00 13.00 TOTAL $ 311.42 $ 325.45 $ 398.92 Employee $ 16.00 $ 30.03 $ 103.50 County 295.42 295.42 295.42 Spouse Only: Health S 269.25 $ 339.92 $ 349.60 DentalNision 13.00 13.00 13.00 TOTAL S 282.25 S 352.92 $ 362.60 Total Employee $ 142.25 S 226.95 $ 310.10 Total County 451.42 452.42 451.42 Children Only: Health $ 247.70 $ 311.58 $ 313.93 DentalNision 13.00 13.00 13.00 TOTAL S 260.70 $ 324.58 $ 326.93 Total Employee $ 120.70 $ 198.61 $ 274.93 Total County 451.42 451.42 451.42 Spouse and Children: Health S 523.26 $ 630.34 $ 663.82 DentalNision 26.00 26.00 26.00 TOTAL S 549.26 $ 656.34 S 689.82 Total Employee $ 409.26 $ 530.37 $ 637.32 Total County 451.42 451.42 451.42 Employee Costs: 2003 $409.26 $ 530.37 $ 637.32 ' 2002 348.05 448.97 538.10 DIFFERENCE $ 61.21 $ 81.40 $ 99.22 An additional $25.00 per month surcharge will be paid by the County for each single coverage in 2003 to reimburse the Health Insurance Fund for the $300,000 up-front premium. 424 IS - HEALTH INSURANCE 6200-93100 (CONTINUED) The 2003 program is calculated with current participation as follows: Single Coverage: 774Dependent Coverage: 296 DENTAL AND VISION: Administration/Well Costs = $ 1,500 Fixed Costs: $ 1,500 LOSS FUND: Dental = $ 184,216 Vision = 50,000 Loss Fund Costs $ 235,716 PREMIUM PASS-THROUGH: Premium Pass-Through Costs $ 300,000 GRAND TOTAL - COSTS $ 535,716 REVENUE: Premium Pass-Through $ 300,000 Single Vision/Dental 1,070 X $13/month X 12 = 166,920 Spouse/Children Vision/Dental 151 X $13/month X 12 = 23,556 Family Vision/Dental 145 X $26/month X 12 = 45,240 TOTAL REVENUE $ 535,716 BOARD ACTION: 425 oo oo 0 0 0 0 o o 0 0 0 0 0 w vii o coo °Om C M N N r m N 0 U W cc 0 0 00 00 0 0 0 0 0 0 0 0 0 a 0 0 0 0 I- CO in in 1'! W ID a CO r o O n ✓ 0 W CL o O 0 0 0 0 O O 0 0 0 0 00 0 0 0 0 cis 0 0 0 O O O O W N CO O tided. 0 N O C) N CO p N n Z m 7 lL W CO D O Z W W > U W Z K 20 N y d' Z < } 2 z 1- 2 J = en LL m U at 0 W J 0 00 W0 N Z Z 0 CO W O y I- us la 2> U U I O W O Z W K y > w a W� ai DZZJr , F K wee W Z D W J t- a. 00 O < O Z Z W W , 9. Z f J J 0 W f 9 0 J J OWeL WM WZ � xQ y K 1- F < F0 00 f— < 000 0 • ~ N O a O {{ oo N 0 Q V V O < f 0 Z Z � 0 0 nn o 0 O N 00 Obi O0i U U Q C Z o 0 0 0 D r)i cii n n LL CO CD O N 426 000 000 000 O 0 0 0 Z ' W 0 M TO G .cco LO Nre U w 0 0 0 0 0 0 0 000 F o rt Mw LO o No 0 0 0 O O O 0 0 0 0 0 0 • r CO Z• N " al CL2 N • o O U. (n m • F WZ O W 2 ▪ 11- N m0 Z J 00 Q LL J CO 0 W Z U Z O < 0 U Z to Z W LL w 0 �WQ p Z - 0 m x O a L 3 � f at z o 0 OZ cc 0 0 N O) DO co• rn 0 U U Q o Z o 0 U 0) co LL 427 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: IS - INSURANCE BUDGET UNIT TITLE AND NUMBER: Insurance Fund -- 6300-93200/93300 DEPARTMENT DESCRIPTION: Central fund to provide county-wide insurance coverage. Administered by Finance and Administration unit in the General Fund. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 12,827 $ 0 $ 0 $ 0 Supplies 470 700 700 700 Purchased Services 18,639 26,900 26,900 26,900 Fixed Charges 745,380 1,138,000 1,153,500 1,153,500 Capital 0 0 0 0 Gross County Cost $ 777,316 $ 1,165,600 $ 1,181,100 $ 1,181,100 Revenue/Fund Bal. 266,082 615,600 631,100 631,100 Net County Cost $ 511,234 $ 550,000 $ 550,000 $ 550,000 Budget Positions -- -- -- -- SUMMARY OF CHANGES: The budget is structured with Weld County remaining a member of CAPP, but using the self-insured option under the insurance pool for a fixed cost of $231,000. Effective January 1, 1992,Weld County became self-insured for workers'compensation. Workers' Compensation includes excess insurance and bonds costing $70,000, claims administration costs of $20,000, and a loss fund of $560,000. A loss fund for all other coverages is budgeted at $300,000. Unemployment insurance is being charged directly to departments. The program is supported by property tax ($550,000), charges for service ($200,000), interest ($68,000), and compensation for losses ($50,000). Fund balance reserves of $313,100 support the loss fund. OBJECTIVES: Provide county-wide insurance coverage in most cost effective manner possible. 428 INSURANCE FUND (CONTINUED) 6300-93300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of training sessions 33 35 36 Number of workers' compensation claims 128 120 120 Dollar amount of prop/casualty claims paid $98,841 $300,000 $300,000 Efficiency Measures FTE's per 10,000/capita .0555 .0555 .0555 Per capita cost (county support) $3.06 $3.06 $3.06 Cost per claim processed $136.71 $145.83 $150.00 Effectiveness Measures (desired results) Number of employees trained 495 525 540 Average loss per workers' comp claim $1,934 $2,000 $2,200 Percent increase/decrease in number of claims 0% -7% 0% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval of the insurance program as outlined above in the summary of changes. In accordance with Section 8-44-204, C.R.S., it is recommended that a mill levy be used to fund the insurance program for local county activities and a charge back mechanism be used only for programs funded by state and federal funding sources. Weld County,through CAPP,has reduced limits of coverage and placed reliance on sovereign immunity to stay within the budgeted amount. The legislative changes in 1986 strengthened the county's position in the use of sovereign immunity limits in Colorado cases. In addition, the county can levy up to 10 mills per year to discharge any judgment against it. Continuation of the self-insured program for workers'compensation is recommended,which should result in cost savings, plus no shared risks with other counties. Unemployment costs are recommended to be charged directly to departments for revenue raising strategies and departmental accountability for costs. The fund enjoys a fund balance of$1,990,000 to safeguard against any extraordinary losses in a given year. BOARD ACTION: 429 0 0 O 0 00 00 00 LLI to ID O O O NO U w 0 0 o O 00 0 0 0 0 m W 0 W CO O J N CC 0 0 O 0 A I..: CO O V a r �03 w °c N O J 0 m Z W D LL Z > - w Co re LL U O " > > N U wQ = u. f=/) 2 U' W w w W W U U - • W CO N F- 000 F00 = Zwwa COO O et CL U < < i-- Q U U F- K U 0 2 J Z Z 0 Z 0 a 00 U U Q 0 o Z 0O LL V 430 O O O o zocO co O 2 O sa NO O w O O OO 0 0 O O O O o f co m N Ow O O O O 1- A CO 00 R of H CO 00 y NW O Ono • W O 0 Z N 2 • D LL I— (0 0 C7Z — W a • W o — > N LL W CO0 >- O• 5 I 2 EL V) 0 z 0 LL 0 2 O F U oce > 0 CO W w w (/) U 20 Wx a w Z J a.X 210 w a F- uZ O 0 0 O 0 r 0 0 Q• 0 o Z O O 0 431 BUD GET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: GENERAL SERVICES AGENCY BUDGET UNIT TITLE AND NUMBER: PBX Phone Services -- 6400-17400 DEPARTMENT DESCRIPTION: Provide phone services to Weld County and the Court system. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY "— Personnel Services $ 119,578 $ 93,846 $ 109,127 $ 109,127 Supplies 18,126 6,700 5,500 5,500 Purchased Services 507,273 645,027 661,891 661,891 Fixed Charges 130,482 132,914 83,482 83,482 Capital 129,160 0 0 0 Gross County Cost $ 904,619 $ 878,487 $ 860,000 $ 860,000 Revenue 858,839 878,487 860,000 860,000 Net County Cost $ 45,780 $ 0 $ 0 $ 0 Budget Positions 3 2 2 2 SUMMARY OF CHANGES: Budget reflects a four percent salary increase, plus the addition of employees using health insurance benefits. Phone costs for local and long distance charges are down $39,242, due to competition in the telecom industry, even with additional buildings and phones. Depreciation is down $49,432 for 2003 with the phone systems for the Weld County Business Park being fully depreciated. Phone maintenance is down $8,881. Overhead is up $2,470. Contract services are up from the charge back of $41,633 for the PBX Operator from Clerk to the Board, and a contingency for the new building costs. All other line items are stable and reflect historical expenditure patterns. Total budget is down $18,487. This budget is a beneficiary of all the competition in the telecom industry, as the over capacity continues to drive prices downward. Expenses are fully recovered from revenues from users of the phone system. OBJECTIVES: To operate and maintain all county phone systems, including research for replacement, improved productivity, and other service requests. 432 PBX PHONE SERVICES (CONTINUED) 6400-17400 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Incoming calls 3,300,000 3,400,000 3,500,000 Efficiency Measures FTE's per 10,000/capita .1875 .1875 .1111 Per capita cost (county support) $0.2543 0 0 Annual cost per call .2827 .2584 .2457 Effectiveness Measures (desired results) Process requests for service within 7 days 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 433 00 0 0 es et o n n N N W el el el 2 o Q N 0 cc W 0 0 00 etn en n N N C' C' WO W n r NO 0 0 0 0 0l Ni m 01 0 W b b 0 C° °' O Op Z N D .7 m LL W 9 _ Z Z W 0 w W H C' Q LLIX o 0 N re 2' Q Z U 2 LL W 2 U 0 zy z Q 0 z LL y0 z 3a � 0 0 U W J W CO EL" IL Z 0 6 _ Z 4Q JLL LL. 00FJ U R N2_ F ct 'C K1- LU O re U W O ° 2 Q f z z O z = 0 00 U O o Z N LL u° 434 0 0 O O c'1 o N N el el N O U W 0 0 o ai M 17 N N n n n 0 CC 00 o c-i of T T p CO CO. z (n N W CO CO ECb OJT rx N O 0 Z p O z Fw ga XM w O OO is. 01 EL r O O >- w z Z• 2 LL z V1 f7 LL 0 H O zp O U 0 K Z gO U u_ a w W c Z CC O w LL U uj Z Q WZ LL � Z H 0 0 ZO • U U Q 0 Z 0 D N LL CO 435 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: WELD COUNTY FINANCE AUTHORITY BUDGET UNIT TITLE AND NUMBER: Weld County Finance Authority -- 6500-17700 DEPARTMENT DESCRIPTION: Provides funds to cover the lease/purchase of county buildings. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 0 0 0 0 Fixed Charges 723,354 967,693 737,233 737,233 Capital 0 0 0 0 Gross County Cost $ 723,354 $ 967,693 $ 737,233 $ 737,233 Revenue 737,860 967,693 737,233 737,233 Net County Cost $ -14,506 $ 0 $ 0 $ 0 Budget Positions -- -- -- -- SUMMARY OF CHANGES: Budget reflects the following county lease/purchase contract: RENT INTEREST TOTAL Correctional Facility $ 360,000 $ 377,233 $ 737,233 Total $ 360,000 $ 377,233 $ 737,233 OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 436 . . GLOSSARY g_L-V f'- 6['f GLOSSARY ACCOUNTING PROCEDURES All processes which discover, record, classify, and summarize financial information to produce financial reports and to provide internal control. ACCRUAL BASIS The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. ACCRUED EXPENSES Expenses incurred but not due until a later date. ACTIVITY A specific and distinguishable line of work performed by one or more organizational components of a government for the purpose of accomplishing a function for which the government is responsible. For example, "food inspection" is an activity performed in the discharge of the "health" function. ACTIVITY CLASSIFICATION Expenditure classification according to the specific lines of work performed by organization units. For example, "sewage treatment and disposal", "garbage collection", "garbage disposal", and "street cleaning" are activities performed in carrying out the function of"sanitation". The segregation of the expenditures made for each of these activities constitutes an activity classification. ALLOCATE To divide a lump-sum appropriation into parts which Fro designated for expenditure by specific organizational units and/or for specific purposes, activities, or objects. ALLOCATED COSTS Indirect costs distributed to programs or departments via a cost allocation plan. ALLOCATION A part of a lump-sum appropriation which is designated for expenditure by specific organizational units and/or for special purposes, activities, or objects. ALLOT To divide an appropriation into amounts which may be encumbered or expended during an allotment period. 437 ALLOTMENT A part of an appropriation which may be encumbered or expended during an allotment period. ALLOTMENT PERIOD A period of time less than one fiscal year in length during which an allotment is effective. Bi-monthly and quarterly allotment periods are most common. ANNUAL BUDGET A budget applicable to a single fiscal year. APPROPRIATION A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. APPROPRIATION BILL, ORDINANCE, RESOLUTION, or ORDER A bill, ordinance, resolution, or order by means of which appropriations are given legal effect. It is the method by which the expenditure side of the annual operating budget is enacted into law by the legislative body. In many governmental jurisdictions, appropriations cannot be enacted into law by resolution but only by a bill, ordinance, or order. APPROPRIATION EXPENDITURE An expenditure chargeable to an appropriation. Since virtually all expenditures of governments are chargeable to appropriations, the term expenditures by itself is widely and properly used. ASSESSED VALUATION A valuation set upon real estate or other property by a government as a basis for levying taxes. AUTHORITY A government or public agency created to perform a single function or a restricted group of related activities. Usually such units are financed from service charges, fees, and tolls, but in some instances they also have taxing powers. An authority may be completely independent of other governments or partially dependent upon other governments for its creation, its financing, or the exercise of certain powers. AUTHORIZED POSITION A position (job) authorized by the Board of County Commissioners as part of the annual adopted budget. 438 BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether it has been approved by the appropriating body. BUDGET DOCUMENT The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. The budget document usually consists of three parts. The first part contains a message from the budget-making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the information as to past years' actual revenues, expenditures, and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue, and borrowing measures necessary to put the budget into effect. BUDGET MESSAGE A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. BUDGETARY ACCOUNTS Accounts used to enter the formally adopted annual operating budget into the general ledger as part of the management control technique of formal budgetary integration. BUDGETARY COMPARISONS Governmental GAAP financial reports must include comparisons of approved budgeted amounts with actual results of operations. Such reports should be subjected to an independent audit, so that all parties involved in the annual operating budget/legal appropriation process are provided with assurances that government monies are spent in accordance with the mutually agreed-upon budgetary plan. BUDGETARY CONTROL The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. 439 BUDGETARY EXPENDITURES Decreases in net current assets. In contrast to conventional expenditures, budgetary expenditures are limited in amount to exclude amounts represented by noncurrent liabilities. Due to their spending measurement focus, governmental fund types are concerned with the measurement of budgetary expenditures. BUDGETED FUNDS Funds that are planned for certain uses but have not been formally or legally appropriated by the legislative body. The budget document that is submitted for Board approval is composed of budgeted funds. CALLABLE BONDS Bonds which are redeemable by the issuer prior to the maturity date at a specified price at or above par. CAPITAL BUDGET A plan of proposed capital outlays and the means of financing them. CAPITAL OUTLAY Expenditures for equipment,vehicles,or machinery that results in the acquisition or addition to fixed assets. CAPITAL PROGRAM A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL PROJECTS FUND A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, Special Assessment Funds, and Trust Funds). CAPITAL RESOURCES Resources of a fixed or permanent character, such as land and buildings, which cannot ordinarily be used to meet current expenditures. CERTIFICATES OF PARTICIPATION(COP) Form of financial instrument similar to a bond to facilitate lease/ purchase agreements. Not a debt of the County. CONSERVATION TRUST State of Colorado lottery funds remitted to the County for parks and recreation use. 440 CONTINGENCY ACCOUNT A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise included in the budget. CONTINUING APPROPRIATION An appropriation which, once established, is automatically renewed without further legislative action, period after period, until altered or revoked. The term should not be confused with INDETERMINATE APPROPRIATION. COPS UHS Federal community oriented policing grant. COST ALLOCATION PLAN Identification, accumulation and distribution of costs relative to the provision of those services, along with the methods used. CRS Colorado Revised Statutes DA District Attorney DEFAULT Failure to pay principal or interest when due. Defaults can also occur for failure to meet nonpayment obligations, such as reporting requirements, or when a material problem occurs for the issuer, such as a bankruptcy. DEFICIT (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. DEPRECIATION (1) Expiration in the service life of fixed assets, other than wasting assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence. (2) The portion of the cost of a fixed asset other than a wasting asset which is charged as an expense during a particular period. In accounting for depreciation,the cost of a fixed asset, less any salvage value, is prorated over the estimated service life of such an asset, and each • period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense. 441 DIRECT COSTS Costs that have a clearly identifiable beneficial or causal relationship to the services performed. DURATION The weighted maturity of a fixed-income investment's cash flows, used in the estimation of the price sensitivity of fixed-income securities for a given change in interest rates. EDAP Economic Development Action Partnership. ENCUMBRANCES Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when an actual liability is set up. ESTIMATED REVENUE The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the amount approved by the Board. EXPENDITURES Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays. The unmodified use of the term expenditures in this text is intended to mean budgetary expenditures. FISCAL PERIOD Any period at the end of which a government determines its financial position and the results of its operations. FISCAL YEAR A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. FIXED ASSETS Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. FTE(FULL-TIME EQUIVALENT) Numeric equivalent of one person occupying one employment position for one year(equl'•alent of 2,080 hours or 52 forty-hour weeks). 442 FUNCTION A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible. For example, public health is a function. FUNCTIONAL CLASSIFICATION Expenditure classification according to the principal purposes for which expenditures are made. Examples are public safety, public health, public welfare, etc. FUND A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources,together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE Fund balance is the excess of assets over liabilities and is therefore also known as surplus funds. GAAP(GENERALLY ACCEPTED ACCOUNTING PRINCIPLES) Standards for financial accounting and reporting. GENERAL FUND The fund used to account for all financial resources except those required to be accounted for in another fund. GENERAL OBLIGATION BOND A municipal bond secured by the pledge of the issuer's full faith, credit and taxing power. GEOGRAPHICAL INFORMATION SYSTEM(GIS) A computerized data base of all land attributes within the County. The"base map"contains the least amount of common data which is supplemented by attribute overlays. GRANT A contribution bya government or other organization to support a particular function. Grants may be classified as either categorical or block depending upon the amount of discretion allowed the grantee. HIGHWAY USER TAX(HUTF) Revenue thz, is derived from the state gasoline tax, and restricted for Road and Bridge activities. 443 INDETERMINATE APPROPRIATION An appropriation which is not limited either to any definite period of time or to any definite amount. A distinction must be made between an indeterminate appropriation and a continuing appropriation. In the first place, whereas a continuing appropriation is indefinite only as to time, an indeterminate appropriation is indefinite as to both time and amount. In the second place, even indeterminate appropriations which are indefinite only as to time are to be distinguished from continuing appropriations in that such indeterminate appropriations may eventually lapse. For example, an appropriation to construct a building may be made to continue in effect until the building is constructed. Once the building is completed, however, the unexpended balance of the appropriation lapses. A continuing appropriation, on the other hand, may continue forever; it can only be abolished by specific action of the legislative body. INDIRECT COSTS Costs associated with, but not directly attributable to, the providing of a product or service. These costs are usually incurred by other departments in the support of operating departments. INTERFUND TRANSFER Amounts transferred from one fund to another. INTERGOVERNMENTAL REVENUE Revenue received from another government for a specified purpose. In Weld County, these are funds from municipalities, the State of Colorado, and the Federal Government. INTERNAL SERVICE FUND Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis, for example, the Printing and Supply Fund and the Computer Services Fund. LINE-ITEM BUDGET A budget that lists each expenditure category(salary, materials, telephone service, travel, etc.)separately, along with the dollar amount budgeted for each specified category. MANDATE Any responsibility, action or procedure that is imposed by one sphere of government on another through constitutional, legislative, administrative, executive, or judicial action as a direct order or that is required as a condition of aid. MATURITY The date when the principal amount of a security is payable. 444 MILL LEVY(TAX RATE) Rate applied to assessed valuation to determine property taxes. A mill is 1/10th of a penny, or $1.00 of tax for each $1,000 of assessed valuation. MODIFIED ACCRUAL BASIS The accrual basis of accounting adapted to the governmental fund type Spending Measurement Focus. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period". Expenditures are recognized when the related fund liability is incurred except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. NET BUDGET The net budget eliminates double-counting in the budget, such as fund transfers, and thus represents the true level of programmed spending in the budget. NON-DEPARTMENTAL A category established to account for expenses not associated with any specific department, but all departments or many, within a fund. OBJECT As used in expenditure classification, this term applies to the article purchased or the service obtained(as distinguished from the results obtained from expenditures). Examples are personal services,contractual services,materials,and supplies. 445 OPERATING BUDGET Plans of current expenditures and the proposed means of financing them. The annual operating budget (or, in the case of some state governments, the biennial operating budget) is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. OPERATING EXPENSES Proprietary fund expenses which are directly related to the fund's primary service activities. OPERATING GRANTS Grants which are restricted by the grantor to operating purposes or which may be used for either capital or operating purposes at the discretion of the grantee. OPERATING INCOME The excess of proprietary fund operating revenues over operating expenses. OPERATING TRANSFER Routine and/or recurring transfers of assets between funds. ORGANIZATIONAL UNIT A responsibility center within a government. ORGANIZATION UNIT CLASSIFICATION Expenditure classification according to responsibility centers within a government's organization structure. Classification of expenditures by organization unit is essential to fixing stewardship responsibility for individual government resources. OVERHEAD Those elements of cost necessary in the production of an article or the performance of a service which are of such a nature that the amount applicable to the product or service cannot be determined accurately or readily. Usually they relate to those objects of expenditure which do not become an integral part of the finished product or service such as rent, heat, light, supplies, management, supervision, etc. PROGRAM An organized set of related work activities which are directed toward a common purpose or goal and represent a well defined expenditure of county resources. 446 PROGRAM BUDGET A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class. A program budget is a transitional type of budget between the traditional character and object class budget, on the one hand, and the performance budget, on the other. RATINGS Designations used by credit rating agencies to give relative indications of credit quality. RECIDIVISM A relapse into criminal habits after punishment. REGISTERED BOND A bond whose owner is registered with the issuer or its agent. Transfer of ownership can only be accomplished when the securities are properly endorsed by the registered owner. REIMBURSEMENTS (1) Repayments of amounts remitted on behalf of another party. (2) Interfund transactions which constitute reimbursements of a fund for expenditures or expenses initially made from it which are properly applicable to another fund -- e.g., an expenditure properly chargeable to a Special Revenue Fund was initially made from the General Fund, which is subsequently reimbursed. They are recorded as expenditures or expenses (as appropriate) in the reimbursing fund and as reductions of the expenditure or expense in the fund that is reimbursed. RESERVE (1) An account used to earmark a portion of fund balance to indicate that it is not appropriate for expenditure. (2) An account used to earmark a portion of fund equity as legally segregated for a specific future use. RESIDUAL EQUITY TRANSFER Non-recurring or non-routine transfers of assets between funds. REVENUE (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers-in are classified as "other financing sources" rather than revenues. 447 (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers-in are classified separately from revenues. REVENUE BOND A municipal bond payable from revenues derived from tolls, charges or rents paid by users of the facility constructed with the proceeds of the bond issue. SOURCE OF REVENUE Revenues are classified according to their source or point of origin. SUBACTIVITY A specific line of work performed in carrying out a governmental activity. For example, "cleaning luminaries" and "replacing defective street lamps"would be subactivities under the activity of"street light maintenance". SUBFUNCTION A grouping of related activities within a particular governmental function. For example, "police" is a subfunction of the function "public safety". SURPLUS The use of the term "surplus" in governmental accounting is generally discouraged because it creates a potential for misleading inference. TABOR (TAXPAYERS BILL OF RIGHTS) An amendment to the Colorado Constitution approved by the voters in November 1992. The Taxpayers Bill of Rights has been incorporated in the State Constitution as Section 20 of Article X. The amendment limits growth in both state and local government revenue and expenditures, makes provision for annual elections,and requires voter approval for tax increases. TABOR RESERVE Term applied to a reserve which is required by the TABOR Amendment. Starting in 1995 this reserve is 3%of"Fiscal Year Spending" excluding bonded debt service. This reserve is for use in declared emergencies only. TANF Temporary Assistance to Needy Families. 448 TAXES Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges. TAX LEVY The total amount to be raised by general property taxes. TAX RATE The amount of tax stated in terms of a unit of the tax base; for example, 25 mills per dollar of assessed valuation of taxable property. TAX RATE LIMIT The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. TAX ROLL The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. TRADITIONAL BUDGET A term sometimes applied to the budget of a government wherein expenditures are based entirely or primarily on objects of expenditure. UNC University of Northern Colorado UNINCORPORATED COUNTY Those portions of the county that are not part of a legal entity such as a city or some towns. WELL PROGRAM Wellness health program provided as a fringe benefit to employees. WORKLOAD MEASURES Specific quantitative and qualitative measures of work performed as an objective of the department. 449 WORK PROGRAM A plan of work proposed to be done during a particular period by the administrative agency in carrying out its assigned activities. WORK UNIT A fixed quantity which will consistently measure work effort expended in the performance of an activity or the production of a commodity. YIELD The annual percentage rate of return earned on a security. Yield is a function of a security's purchase price and coupon interest rate. NOTE: Most of the above definitions were taken from Governmental Accounting, Auditing, and Financial Reporting, GFOA, Chicago, 1980, Appendix B. pp. 53-77. 450 Hello