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Home My WebLink About20043645.tiff PUBLIC WORKS El FUND 2004-3645 2005 Revenue Total $30,152,771 (2004 $28,735,035) Fund Balance, Other Taxes, $8,630,000, 29% $5,875,000, 19% Federal/State, $1,291 ,400, 4% i 544 A Miscellaneous, Licenses/Permits, $1 ,390,000, 5% $250,000, 1% Property Taxes, $4,576,371 , 15% Highway Users Fee, $8,140,000, 27% PUBLIC WORKS Revenue Changes $10,000,000 0- 0 0 0 TO O 0 co $s,000,000 o a 0 ❑2005 05 05 le 69 $8,000,000 ■2004 ct 0 0 O N a N O m N o r $6,000,000 - -N-- - -____ __-. O -_ _----u• 4.9 r M mOl 69 69 cis a $5,000,000 I $4,000,000 — v N N n $3,000,000 - ---- — • -- --- o 69 0 y op o o $2,000,000 - N- --- _-. S- w a a O $1,000,000 - 0 0 -0---.0_-___.. - o N n h $0 F I ` T I - 1 Highway Users Property Taxes Licenses/Permits Fund Balance Other Taxes Federal/State Miscellaneous Fee PUBLIC WORKS 2005 Expenditures $12.000.000 — ------ -. --- __ --.-_.. _. ._.._ Total $25,752,771 (2004 $23,961,925) EXPENDITURE CHANGES $10,000.000-_ $__ of Public Works, $10,302,871, 5°,000.000— ❑2005 39% ❑2004 Adminstration, .....Ca ii -K Municipalities. 1,195,ridg 5% $861,623,3% _ — - Bridge e9 ! Construction, „ 7_ e $2,711,595, $&000.000 -- — .._ .. -- -» - .. ._-----_.. .m..A _.„ _ _.__ Mining, Maintenance 11% A - ry a, $2,260,775,9% TruckingSupport, Motorgrader, 2 m "' "' s �� 1 730,521,7% $3,624,582, „ „ _ _ $3,065,00, ' 14%$2.000.000.- -- _._ _ „ a- „ P 12% N 1„1 Y+ $0 In rw.wm w.v`... aa.ca..v..a ww.°r. rw� .w-a •a...,.. Swpai Y All Funds Expenditures TEN YEAR TREND Public Works Expenditures & Local Taxes 70 60 t ' g 50 [ 40 ;,- •• ` ff��' s ■TaxeS Road&Bridge— 20 n'l r' k ' r °a DPublic Works ot .10 € . f , . Ei , i. �°j4° �.°'CS\ �.°j45 x.°'45 O09 X01^ ODti X013 OOb O4) ti ti ti ti ti 95 TEN YEAR TREND Cumulative Percent Incre_e Public Works 2 . . -- --. . ----- - t - / # - O Taxes 0 Works . . . . ± _ y& aw 50 - --- - -- - ---- . �. y } '' \\ - /» [ §�yy 3a . . ::I:y �\ 40 . . : ) . .w - -----� — —-- \ $ \ .. m —�— ° a 7 «» — » ° gg ; ' : S? ° 2 } {/ / a t: /\ \ 2 . ? . y 3 ? < < : \ o , - , i , , i • , » i i 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 • PUBLIC WORKS FUND SUMMARY The Public Works Fund records all cost related to Weld County road and bridge construction and maintenance. This fund is also utilized for allocation of monies to cities and towns for use in their road and street activities. A fund balance of$8,630,000 is included in the total available resources in addition to the revenue shown in the budget. Property tax is set at $4,576,371. Specific ownership tax is estimated to be $5,875,000 up $125,000. HUTF is unchanged at $8,140,000. Grant revenue anticipated is $826,400 from Energy Impact for WCR 13 improvements. Other revenues include $440,000 from landfill impact fees, $584,000 from transportation impact fees, $115,000 for offsite improvements for Dove Haven ($70,000), and Mill Creek ($45,000). Permit revenues are up $70,000, and call for an updated fee schedule. Other revenues are stable with little change. The resources for 2005 are up $1,417,736 at $30,152,771, of which $8,630,000 is fund balance. Municipal share back is funded at $1,195,804. Salary increases are set at 3.5%, plus increases to cover the increase in health insurance and retirement costs. Salaries for seasonal employees increased $254,052 based on the staffing level of 44 seasonal employees ranging from 6.5 to 12 months per year with a 3.5% cost of living increase. Road Construction Supplies decreased $323,008 based on the Capital Improvement Plan. Other Operating Supplies decreased $70,000 because materials for Calpine (WCR 51) will not be purchased. Asphalt purchases total $2,315,000, and contract truck haul totals $1,570,000 Other Purchased Services was added in the amount of$2,000 to fund state stormwater permits. Contract Payments decreased $363,816 to $1,850,871 based on the capital improvement plan. Other Professional Services was decreased $9,500 since expenditures were moved to other line items. Strategic Roads increased $1,568,384 to $3,578,000 for work to be completed on roads within the strategic corridor, specifically on WCR 13. Right-of-Way Purchases increased $453,500 to $1,011,000 based on the capital improvement plan. The 2005 Public Works Plan will be presented in the Final Budget with specific projects. 217 CONCERNING LOCAL ACCOUNTABILITY FOR MONEY USED FOR HIGHWAY PURPOSES In accordance with Section 29-1-110, C. R. S., 1973, at a public hearing on the budget, Weld County must discuss the proposed use of its allocation of highway users tax fund monies and the County Public Works Fund and provide an opportunity for any elector to be heard on the expenditure of such monies for the current year and for the fiscal year governed by the proposed budget. The proposed use of the 2005 allocation of highway users tax fund monies and county road and bridge fund are as follows: Maintenance of Condition $ 3,624,582 Administration 861,623 Maintenance Support 1,730,521 Truck Hauling 1,570,000 Asphalt 353,274 TOTAL $ 8,140,000 218 CONSTRUCTION BIDDING FOR STATE-FUNDED LOCAL PROJECTS In accordance with Sections 29-1-701 through 707, C. R. S., as amended, cities or counties of 30,000 persons or more are required to bid projects of over $150,000. Local governments are required to bid competitively among private contractors for projects using Highway Users Tax Fund money (state funded projects), and are prohibited from dividing projects into two or more projects to evade provisions of the act. "State-funded public project"means any construction,alteration, repair,demolition,or improvement by any agency of local government of any land, structure, facility, road, highway, bridge, or other public improvement suitable for and intended for use in the promotion of the public health, welfare, or safety and any defined maintenance project which is funded in whole or in part from the highway users tax fund and which may be reasonably expected to exceed one hundred fifty thousand dollars in the aggregate for any fiscal year. "Defined maintenance project" means any project that involves a significant reconstruction, alteration, or improvement of any existing road, highway, bridge, structure, facility, or other public improvement, including but not limited to repairing or seal coating of roads or highways or major internal or external reconstruction or alteration of existing structures. "Defined maintenance project" does not include routine maintenance activities such as snow removal, minor surface repair of roads or highways, cleaning of ditches, regrading of unsurfaced roads, repainting, replacement of floor coverings, or minor reconstruction or alteration of existing structures. Based upon the above definitions, Weld County's Public Works 2005 budget would be allocated as follows by the above categories: TOTAL HUTF STATE LOCAL/OTHER Bridge Construction $ 2,711,595 $ 0 $ 2,711,595 Graders 3,624,582 3,624,582 0 Maintenance Support 1,730,521 1,730,521 0 Trucking 3,065,000 1,570,000 1,495,000 Mining 2,260,775 0 2,260,775 Administration 861,623 861,623 0 Municipalities 1,195,804 0 1,195,804 Public Works: R-o-w 1,011,000 0 1,011,000 Miscellaneous 432,500 0 432,500 Strategic Roads 3,578,000 0 3,578,000 Part-time 1,038,500 0 1,038,500 Asphalt 2,315,000 353,274 1,961,726 Slurry Chip Seal 77,000 0 77,000 Contract 1,850,871 0 1,850,871 $25,752,771 $ 8,140,000 $17,612,771 Based upon the above allocation Weld County, at a minimum, must competitively bid out asphalt totaling $353,274 and truck hauling of$1,570,000. However it is anticipated that, in addition to the minimum required by law, Weld County will bid out an additional $1,961,726 in asphalt purchases and contracts for overlays, reconstruction and chip and seal of$1,927,871,for a total of$5,812,871 in bid projects for 2005. A major portion of the$3,578,000 earmarked for Strategic Roads may also be contracted, which raises the potential bid project amount to $9,390,871. Maintenance of effort requirement was eliminated by the 1994 State Legislature, effective with the 1995 budget; therefore, it is not demonstrated in this budget document. 219 PUBLIC WORKS FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND TAXES 2000 90100 4112 CURRENT PROPERTY TAXES 4,992,602.00 4,576,371.00 4,576,371.00 2000 90100 4130 SPECIFIC OWNERSHIP TAXES 5,750,000.00 5,875,000.00 5,875,000.00 TOTAL TAXES 10,742,602.00 10,451,371.00 10,451,371.00 LICENSES&PERMITS 2000 90100 4221 PERMITS 175,000.00 250,000.00 250,000.00 INTERGOVERNMENTAL REVENUE 2000 90100 4312 MINERAL LEASING 72,000.00 80,000.00 80,000.00 2000 90100 4316 GRAZING ACT 10,000.00 15,000.00 15,000.00 2000 90100 4318 PAYMENT IN LIEU OF TAXES 50,000.00 50,000.00 50,000.00 2000 90100 4334 HIGHWAY USER 8,140,000.00 8,140,000.00 8,140,000.00 2000 90100 4338 MOTOR VEHICLE REG 320,000.00 320,000.00 320,000.00 2000 90100 4340 GRANTS 1,200,000.00 826,400.00 826,400.00 TOTAL INTERGOVERNMENTAL REVENUE 9,792,000.00 9,431,400.00 9,431,400.00 N Na o MISCELLANEOUS 2000 90100 4680 OTHER - 2,724,433.00 1,389,000.00 1,389,000.00 2000 90100 4820 COMPENSATION FOR LOSSES - 1,000.00 1,000.00 1,000.00 TOTAL MISCELLANEOUS 2,725,433.00 1,390,000.00 1,390,000.00 TOTAL PUBLIC WORKS FUND 23,435,035.00 21,522,771.00 21,522,771.00 1 PUBLIC WORKS FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 . FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 2000 30100 ADMINISTRATION 816,351.00 843,862.00 843,862.00 2000 32100 TRUCKING 3,130,953.00 3,021,473.00 3,021,473.00 2000 32200 MOTORGRADER 3,220,174.00 3,530,557.00 3,530,557.00 2000 32300 BRIDGE 2,659,911.00 2,686,568.00 2,686,568.00 2000 32400 MAINTENANCE SUPPORT 1,701,192.00 1,688,854.00 1,688,854.00 2000 32500 OTHER PUBLIC WORKS 9,304,612.00 10,302,871.00 10,302,871.00 2000 32600 MINING 1,769,589.00 2,228,730.00 2,228,730.00 2000 56200 CITIES AND TOWNS 1,359,143.00 1,195,804.00 1,195,804.00 2000 99999 SALARY CONTINGENCY 0.00 254,052.00 254,052.00 TOTAL PUBLIC WORKS FUND 23,961,925.00 25,752,771.00 25,752,771.00 N Ni r-• BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC WORKS BUDGET UNIT TITLE AND NUMBER: Administration -- 2000-30100 DEPARTMENT DESCRIPTION: Directs the activities of Public Works as necessary; coordinates complaints; and maintains cost accounting records on projects. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT Pt NEXT FY NEXT FY Personnel Services $ 420,508 $ 519,952 $ 553,952 $ 553,952 Supplies 52,750 61,000 51,000 51,000 Purchased Services 201,720 222,899 213,410 213,410 Fixed Charges 0 500 500 500 Contra Expense -714 0 0 0 Capital 23,788 12,000 25,000 25,000 Gross County Cost $ 698,052 $ 816,351 $ 843,862 $ 843,862 Revenue 0 0 0 0 Net County Cost $ 698,052 $ 816,351 $ 843,862 $ 843,862 Budget Positions 8 8 9 9 SUMMARY OF CHANGES: Salaries increased$34,000 to move seasonal employee to a full-time Engineering Tech I, Step 3. Small Items of Equipment increased $1,000 based on anticipated needs. Computer Software and Attachments increased $15,000 based on software needs for the Pavement Management System and to support existing software. Other Operating Supplies decreased $26,000 based on anticipated needs and 2003 actual costs. Postage and Freight decreased $1,500 based on actual costs for the past two years. Publications and Subscriptions decreased $500 based on historical costs. Memberships and Registrations decreased $4,500 in order to fund training and associated costs. Memberships/dues are the only amounts to be paid from this account. Utilities increased $2,000 based on historical usage. Medical Services increased $600 based on 2005 anticipated needs. Data Processing Services decreased $10,000 to better reflect actual historical costs. Vehicle Expense increased $4,411 based on figures provided by the Accounting Department. Repair and Maintenance Equipment increased $4,000 based on 2003 actual costs. Travel and Meetings decreased $14,000 as training and associated costs will now be paid from the 6400 line item. Only direct reimbursements for travel, mileage, meals, lodging, and meeting supplies will be paid from this line item. Training was added in the amount of$10,000 to fund training and associated costs. Computer Equipment increased $13,000 based on actual 2003 costs. 222 • ADMINISTRATION (CONTINUED) 2000-30100 OBJECTIVES: 1) Keep the general public satisfied regarding the condition of the roadways and the efficiency of the operations; 2) Try to find solutions to any problems that may arise within the Public Works Department; 3) Provide professional, accurate, efficient and responsive information to the Board of County Commissioners, citizens and departments of Weld County. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Accurately monitor and report activities of the department according to current reporting methods and performance standards • Perform administrative duties with less than 1% error Efficiency Measures FTE's per 10,000/capita 0.39 0.38 0.37 Per capita cost (county support $3.44 $3.92 $3.93 FINANCE/ADMINISTRATIONRECOMMENDATION: Recommend approval. Moving Engineering Tech I from seasonal to permanent was done mid-year, since the position has been used year around the last two years. Service and supply line item changes are justified and better reflect historical expenditure patterns, and are down $19,489. BOARD ACTION: 223 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC WORKS BUDGET UNIT TITLE AND NUMBER: Motor Grader- - 2000-32200 DEPARTMENT DESCRIPTION: Fleet of 38 motor graders, 30 grader zones, 21 grader stations, seven pickups, and two mowing tractors responsible for the upkeep of gravel roads in Weld County (approximately 2,500 miles). ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,732,181 $ 1,848,774 $ 1,872,414 $ 1,872,414 Supplies 62,189 137,000 176,811 176,811 Purchased Services 1,070,775 1,052,400 1,272,332 1,272,332 Fixed Charges 174,924 182,000 182,000 182,000 Contra Expense -1,323 0 0 0 Capital 0 0 0 0 Gross County Cost $ 3,038,746 $ 3,220,174 $ 3,503,557 $ 3,503,557 Revenue 0 0 0 0 Net County Cost $ 3,038,746 $ 3,220,174 $ 3,503,557 $ 3,503,557 Budget Positions 37 38 38 38 SUMMARY OF CHANGES: Salaries increased $3,320 to move a Service Worker III to Lead Worker. Overtime increased $20,320 due to anticipated overtime for 2005. Uniforms and Clothing was added in the amount of$6,600 to fund outerwear and steel-toed boot reimbursements. Other Operating Supplies increased $39,811 based on experience and water usage estimates for dust palliative and roving maintenance activities. Public Works anticipate expending an additional 10% for water usage fees for 2005. This line item was reduced $6,600 to fund outerwear and boot reimbursements from the Uniforms and Clothing line item. Utilities increased $1,804 based on anticipated costs for grader shed utilities in 2005. Vehicle Expense increased $213,028 based on increased fuel costs and fuel delivered to grader sheds (approx. 250,000 gallons X $1.63/gallon). Figure not included in costs provided by the Accounting Department. Repair and Maintenance Other increased $5,100 based on experience. OBJECTIVES: Maintain 2,500 miles of gravel roads, provide support to capital improvement construction projects and intergovernmental agreements, and conduct snow removal on 800 miles of paved roads as needed. 224 MOTOR GRADER (CONTINUED) 2000-32200 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Snow Removal Lane Miles 33,710 33,000 33,000 Grading Lane Miles 175,910 175,000 175,000 Miles of Upgrade on Aggregate Surfaced Roads 10 8 8 Efficiency Measures FTE's per 10,000/capita 1.82 1.83 1.77 Per capita cost (county support) $14.97 $15.44 $16.44 Effectiveness Measures (desired results) Spread gravel per annual gravel plan. Perform surface maintenance on gravel roads. Treat chemically treated roads per plan. Perform roving maintenance per plan. Confirm 100% of individual complaints and address problems within 30 days. Respond to service calls within 24 hours to acknowledge concern of the caller. All operations will meet established current codes, policies, and practices. 95% attendance at all safety meetings. All PPE equipment used as required. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Upgrade of lead worker is recommended ($3,320). The upgrade will allow the grader rover work unit to have a lead worker to direct activities. Services and supply line item increases, especially fuel costs, are justified. BOARD ACTION: 225 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC WORKS BUDGET UNIT TITLE AND NUMBER: Bridge Construction -- 2000-32300 DEPARTMENT DESCRIPTION: Maintains approximately 1,400 bridges in the county. Division replaces approximately 7-9 new bridges each year. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,150,975 $ 1,187,711 $ 1,214,311 $ 1,214,311 Supplies 493,580 608,325 596,530 596,530 Purchased Services 683,983 751,875 763,727 763,727 Fixed Charges 76,317 112,000 112,000 112,000 Contra Expense -588 0 0 0 Capital 0 0 0 0 Gross County Cost $ 2,404,267 $ 2,659,911 $ 2,686,568 $ 2,686,568 Revenue 0 0 0 0 Net County Cost $ 2,404,267 $ 2,659,911 $ 2,686,568 $ 2,686,568 Budget Positions 22 22 22 22 SUMMARY OF CHANGES: Overtime increased $26,600 due to anticipated needs for 2005. Small Items of Equipment decreased $26,550 based on historical figures. Uniforms and Clothing was added in the amount of $7,830 to fund outerwear and steel-toed boot reimbursements for employees. Other Operating Supplies increased $36,925 based on projected needs and the fact that we will be purchasing waterproofing material for culverts. Cost of Goods Sold decreased $30,000 based on anticipated needs for 2005. Vehicle Expense increased $2,852 based in part on figures provided by the Accounting Department and additional fuel utilized by the Bridge division from grader sheds not included in the Accounting Department figures. Repair and Maintenance Other increased $9,000 based on 2003 actual costs. Net costs increased $26,657. OBJECTIVES: 1) Repair and replace old, deteriorated bridges; 2) Construct capital improvement projects; 3) Assist with snow removal on the county road system and all parking lots. 226 • BRIDGE CONSTRUCTION (CONTINUED) 2000-32300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Miles of Borrow Ditch Cleaning 22 22 20 Culverts (new and repaired) 15" and 217 170 150 Larger Number of Culverts Cleaned 30 30 30 Miles of New Construction/Reconstructed Roads Asphalted 4.43 5.82 6.55 Efficiency Measures FTE's per 10,000/capita 1.08 1.06 1.02 Per capita cost (county support) $11.93 $12.76 $12.51 Effectiveness Measures (desired results) Confirm 100% of individual complaints and address problems within 30 days. Respond to service calls within 24 hours to acknowledge concern of the caller. All construction projects completed by end of year with 75% of projects meeting individual time lines. 80% of utility locations done within 30 days of project start. All operations will meet established current codes, policies, and practices 95% attendance at all safety meetings All PPE equipment used as required Maintain sufficiency rating of: 70% Good - - SR 100-50 25% Fair- - SR 49-25 5% Poor-- SR less than 25 Maintain bridge system with less than 10% restricted bridges. All critical repairs will be completed within one year from the inspection. 75% of projects and associated tasks meet established milestones. All construction tasks meet individual time lines. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Service and supply increases are justified. BOARD ACTION: 227 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC WORKS BUDGET UNIT TITLE AND NUMBER: Maintenance Support- - 2000-32400 DEPARTMENT DESCRIPTION: Performs paved road maintenance involving asphalt patching, potholes, and paving operations. Responsible for all traffic control maintenance management of signs, barricades construction project signing, and roadway striping county-wide. Replaces and maintains all cattle guards and conducts routine and sustained snow removal operations as needed. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 815,781 $ 847,088 $ 845,088 $ 845,088 Supplies 301,785 489,350 452,600 452,600 Purchased Services 344,778 360,754 387,166 387,166 Fixed Charges 0 4,000 4,000 4,000 Contra Expense -678 0 0 0 Capital 0 0 0 0 Gross County Cost $ 1,461,666 $ 1,701,192 $ 1,688,854 $ 1,688,854 Revenue 0 0 0 0 Net County Cost $ 1,461,666 $ 1,701,192 $ 1,688,854 $ 1,688,854 Budget Positions 16 16 16 16 SUMMARY OF CHANGES: Overtime decreased $2,000 based on anticipated needs for 2005. Small Items of Equipment increased $500 based on usage for 2003. Uniforms and Clothing was added in the amount of $5,300 to fund outerwear and steel-toed boot reimbursements. Other Operating Supplies was decreased $5,300 because outerwear and boot reimbursements will be paid from line item 6248. This line item was decreased an additional $2,650 based on anticipated needs. Cost of Goods Sold decreased $34,600 based on usage for the past two years. Contract Payments was added in the amount of$3,000 to fund contract sign maintenance and traffic control. Vehicle Expense increased $20,812 based in part on calculations provided by the Accounting Department and anticipated fuel to be utilized from grader sheds(figure not included in Accounting Department figures). Repair and Maintenance Other increased $2,600 based on anticipated costs for repairs by non-contracted vendors. Overall budget is down $12,338. OBJECTIVES: 1) Assure safe travel for the general public by maintaining clearly marked roads and bridges, along with responding to the culverts, cattle guards, and potholes on both asphalt and gravel roads; and 2) Assist with the plowing of snow and cindering of county roads. 228 • MAINTENANCE SUPPORT (CONTINUED) 2000-32400 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Lane Miles of Pavement Markings 1,350 1,350 1,350 Cattle Guard Repairs 71 62 54 Cattle Guard Replacements 9 9 8 Tons of Asphalt Laid 95,634 100,199 99,779 Efficiency Measures FTE's per 10,000/capita 0.79 0.78 0.75 Per capita cost (county support) $7.20 $8.16 $7.87 Effectiveness Measures (desired results) Confirm 100% of individual complaints and address problems within 30 days. Respond to service calls within 24 hours to acknowledge concern of the caller. All construction projects completed by end of year with 75% of projects meeting individual time lines. Maintain Pavement Quality Index of: Greater than 70% Good - - PQI 8-10 25% Fair- - PQI 6-7 Less than 5% Poor- - PQI 6-0 Replace stop signs within 8 hours of notification. Replace warning advisory and regulator signs within 6 working days of receiving complaint. Complete 100% centerline and 50% shoulder line striping annually. 75% of projects and associated tasks meet established milestones. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 229 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC WORKS BUDGET UNIT TITLE AND NUMBER: Other Public Works -- 2000-32500 DEPARTMENT DESCRIPTION: Reserve/Temporary employees for seasonal work. All contract payments for bridge grants and road construction projects and asphalt material for the blade patch program are included in this budget unit. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,005,096 $ 893,801 $ 1,038,500 $ 1,038,500 Supplies 2,152,273 2,795,008 2,402,000 2,402,000 Purchased Services 1,951,965 5,615,303 7,265,871 7,265,871 Fixed Charges 585,155 500 500 500 Contra Expense 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 5,694,489 $ 9,304,612 $ 10,706,871 $ 10,706,871 Revenue 0 0 0 Net County Cost $ 5,694,489 $ 9,304,612 $ 10,706,871 $ 10,706,871 Budget Positions - - -- -- - - SUMMARY OF CHANGES: Salaries increased$111,199 due to a new position request,changing an existing position, and historical costs for 2003. The changes include $29,085 for one new 12- month position and$2,423 is to change a 10-month position into an 11-month position. A deduction of $24,000 was made because hourly employee will be moved to a full-time Engineering Tech position. Overtime decreased $500 based on anticipated needs per division for 2005. Unemployment Insurance increased $3,000 based on a steady increase since 2001. Health Insurance increased $20,000 based on historical figures. FICA increased $11,000 based on an increase for the past several years. Road Construction Supplies decreased $323,008 based on the capital improvement plan. Other Operating Supplies decreased $70,000 because materials for Calpine (WCR 51) will not be purchased. Other Purchased Services was added in the amount of$2,000 to fund state stormwater permits. Contract Payments decreased $363,816 based on the capital improvement plan. Other Professional Services was decreased $9,500 since expenditures were moved to other line items. Strategic Roads increased $1,568,384 for work to be completed on roads within the strategic corridor. Right-of-Way Purchases increased $453,500 based on the capital improvement plan. 230 • OTHER PUBLIC WORKS (CONTINUED) 2000-32500 OBJECTIVES: This budget unit provides for hourly employees, road and bridge contracts, bridge grants, a roadway classification study, and purchase of asphalt for road repair. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Bridge Abutments 20 6 12 Efficiency Measures FTE's per 10,000/capita n/a n/a n/a Per capita cost (county support) $28.11 $44.63 $47.99 Effectiveness Measures (desired results) 95% of all contracted construction projects will not exceed 10% of original contract amount. Submit 5-Year Plan to BOCC by October 1 for future year. All construction projects completed by end of year with 75% of projects meeting individual time lines. Maintain Pavement Quality Index (PQI) of: Greater than 70% Good - - PQI 8-10 25% Fair- - PQI 6-7 Less than 5% Poor- - PQI 6-0 Maintain sufficiency rating of: 70% Good - - SR 100-50 25% Fair- - SR 49-25 5% Poor-- SR Less than 25 Retreat 100% of existing treated roads annually. All construction tasks meet individual time lines. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Budget is reflective of the capital plan for 2005 , and the strategic road plan. The new 12-month position is for Grader Division is recommended. Creation of full-time Engineering Tech in Administration with a deduction of the cost in this budget was done mid-year. BOARD ACTION: 231 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC WORKS BUDGET UNIT TITLE AND NUMBER: Mining -- 2000-32600 DEPARTMENT DESCRIPTION: Responsible for mining, crushing, and screening of gravel in county-owned quarries. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 530,020 $ 575,776 $ 567,977 $ 567,977 Supplies 347,562 592,000 837,760 837,760 Purchased Services 658,717 598,713 819,493 819,493 Fixed Charges 0 2,000 2,000 2,000 Machnry/Equip Rent 0 1,100 1,500 1,500 Contra Expense -561 0 0 0 Capital 0 0 0 0 Gross County Cost $ 1,535,738 $ 1,769,589 $ 2,228,730 $ 2,228,730 Revenue 0 0 0 0 Net County Cost $ 1,535,738 $ 1,769,589 $ 2,228,730 $ 2,228,730 Budget Positions 11 11 11 11 SUMMARY OF CHANGES: Overtime decreased$7,799 based on anticipated needs for 2005 and decreased overtime costs for 2003. Road Construction Supplies increased $245,760 based on permitting for the Hokestra Pit, Sheep Draw Pit, and Derr pit for 2005 and anticipated royalty payments for various pit owners in 2005. Uniforms and Clothing was added in the amount of $2,200 to fund outerwear and steel-toed boot reimbursements for full-time employees. Other Operating Supplies decreased $2,200 because outerwear is now funded from the 6248 line item. Other Professional Services decreased $3,000 based on anticipated needs for 2005. Vehicle Expenses increased$223,780 based on figures provided by the Accounting Department and higher fleet maintenance and anticipated increased fuel costs. Machinery and Equipment Rental increased $400 based on 2005 needs. Overall budget is up $459,141. OBJECTIVES: Provide suitable and sufficient aggregate in support of 2,500 miles of county road maintenance activities, capital improvement projects, and emergency repairs. Also responsible for compliance of all state and federal mining regulations and supporting snow removal operations. 232 • MINING (CONTINUED) 2000-32600 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Tons of Gravel Crushed 487,477 485,000 412,000 CR 39,478 STAB Screened Material Tons 0 0 30,000 Efficiency Measures FTE's per 10,000/capita 0.54 0.53 0.51 Per capita cost (county support) $7.57 $8.49 $10.38 Effectiveness Measures (desired results) Complete 100% of department's crushing and screening needs for annual maintenance and construction As of April, 2003: 26% of material needs complete with 27% of annual budget expended. All operations will meet established current codes, policies, and practices. 95% attendance at all safety meetings. All PPE equipment used as required. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Big increases are fuel ($223,780), and permitting of pits ($245,760). BOARD ACTION: 233 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC WORKS BUDGET UNIT TITLE AND NUMBER: Grants-in-Aid to Cities and Towns - - 2000-56200 DEPARTMENT DESCRIPTION: In accordance with Section 43-2-202, C. R. S., 1973, 50 percent of the mill levy collected by the county on assessed values within incorporated municipalities to maintain county roads is paid to municipalities. 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 1,296,200 1,359,143 1,195,804 1,195,804 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 1,296,200 $ 1,359,143 $ 1,195,804 $ 1,195,804 Revenue 0 0 0 0 Net County Cost $ 1,296,200 $ 1,359,143 $ 1,195,804 $ 1,195,804 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Budget is based on the final assessed value of the municipalities with the 2005 mill levy applied. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 234 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: PUBLIC WORKS FUND BUDGET UNIT TITLE AND NUMBER: Contingency -- 2000-99999 DEPARTMENT DESCRIPTION: Funds to cover recommended salary increase amounts. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 254,052 $ 254,052 Supplies 0 0 0 Purchased Services 0 0 0 Fixed Charges 0 0 0 Capital 0 0 0 Gross County Cost $ 0 $ 0 $ 254,052 $ 254,052 Revenue 0 0 0 Net County Cost $ 0 $ 0 $ 254,052 $ 254,052 Budget Positions — — — -- SUMMARY OF CHANGES: Budget includes a 3.5% salary increase, increasing the retirement contribution to 7%, and health insurance rate adjustments. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 235 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: PUBLIC WORKS FUND BUDGET UNIT TITLE AND NUMBER: Non-Departmental Revenue -- 2000-99999 DEPARTMENT DESCRIPTION: Revenue generated by Public Works Fund. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies Purchased Services Fixed Charges Capital Gross County Cost $ 0 $ 0 $ 0 $ 0 Revenue 15,720,475 18,441,433 21,522,771 21,522,771 Net County Cost $ -15,720,475 $ -18,441,433 $ -21,522,771 $ -21,522,771 Budget Positions SUMMARY OF CHANGES: A fund balance of $4,230,000 is included in the total available resources in addition to the revenue shown in the budget. Property tax is set at $4,576,371. Specific ownership tax is estimated to be $5,875,000, up $125,000. HUTF is unchanged at $8,140,000. Grant revenue is anticipated at $826,400 from Energy Impact for WCR 13 improvements. Other revenues include $440,000 from landfill impact fees, $584,000 from transportation impact fees, $115,000 for offsite improvements for Dove Haven ($70,000), and Mill Creek ($45,000). Permit revenues are up $70,000 and call for an updated fee schedule. Other revenues are stable with little change. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. New permit fee schedule is recommended, so the permit process is not subsidized by property taxes. BOARD ACTION: 236 #1 SOCIAL SERVICES FUND SOCIAL SERVICES Revenue Changes $14,000,000 $12,000,000 2 ■2005 ❑2004 $10,000,000 ----- $8,000,000 — - -- 8 $ $6,000,000 -------§ ---- $4,000,000 -—--- --- - g 8 $2,000,000 $0 Property taxes Federal/State Fund Balance 2005 Revenue Total $19,110,480 (2004 $18,458,615) Fund Balance, $2,000,000, 10% Property taxes, $5,300,000, 28% Federal/State, $11,810,480, 62% 237 SOCIAL SERVICES 2005 Expenditures Expenditure Changes Total $18,048,700 (2004 $16,158,615) $8,000,000 g 8 G i $7,000,000 s ❑2005 $6,000,000 - ■2004 Child Welfare, Core Services, $7,186,500,39% $5,000,000 - -- ---- - --H $1.200,000.7% TANF, $4,000,000 ---.._ . ... _..... ---- s A - - --_ _.__. . $1,983,800, 11% adllnlliqllIllIllb Administration, $3,000,000 ---$ — -- -- - Miscellaneous, $4,051,500,22% $ g g $ 5578,800,3%, i $2,000,000 S -_. _ F ., -__S ;- AND,$95,000, LEAP,$127,850, $1,000,000 A�g _ t , 1°i° $1 A A $0 [in " Child Support ♦o / ,/ a, {cp ,,( e teat Admin, Day Care, oo ce 1° a' ,A6' ,r $1,787,000, 10°41,038.250,6% o Ten Year Trend All Funds Expenditures 120 100 80 ' ■Taxes / 60 O Social 40 LIServices . (r' Social 20 ®• E7 i. Opp, `� Services XO96 �9O� ��cb �°j41 OOO OO'. non, 00,5 o0a ooe ti ti ti ti n' (1 Social Services Expenditures& Local Taxes 1 TEN YEAR TREND Cumulative PercentIm_se: Social Servics 120 - 0Taxes 2« » » oSocial Services ,E \ . e- : m — .- — \ - . . .. » Le VD @4-- ' § : «° dz r � . . ....... ,. . . i .. « - »» w< :ii -i. -,Is.i... .. 3 — ... .,, ' . \ /\ 1::::14;: ]o f ! , , r , , , , ac 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 SOCIAL SERVICES FUND SUMMARY The total Social Services budget is $18,048,700. The programs are funded by property tax of $5,300,000, fund balance of $938,200, revenues and incentives of $1,460,000, and state and federal funds of$10,350,480. Due to State funding problems, the county has had to fund a larger amount of the cost of the programs administered by the department. Population growth, general inflation, and increased social problems have increased the expenditures for years. Over the last two decades the social services programs have used as much as 13% and as little as 7% of the total property tax available to the county. The loss of state funding has resulted in a higher percentage of property tax usage. No significant legislative changes have occurred to limit the amount of services the Department has been required to provide. Two factors affecting the expenditure level for the Social Services Funds are the continued growth in the county and the State budget problems. Weld County continues to be one of the fastest growing counties in the nation. The number of people unemployed and underemployed is also resulting in a greater demand for services by the public. State and local tax structures are not supporting mandated services. Charities have been facing increased demand with limited dollars. Other factors creating budget pressures include growing substance abuse, limited mental health resources, increased jail populations, reduced family insurance coverage, and increasing medical costs. Unlike other institutions, Social Services does not have a good funding mechanism to adjust for the increase in demand for services. A trend of lower wage jobs replacing higher paying jobs appears to be creating problems in the county and State. Hourly wages of nine dollars per hour are not enough to meet basic family needs, even if both parents are working full time. Single family households are not able to meet their needs without extensive government assistance. Due to lower wages,families who live below 185% of poverty tend to have difficulty in meeting basic food, housing, health care, and child care needs. Requests for Food Stamps have grown due to local economics. Improved employment opportunities could reduce the number of households receiving food assistance. The case loads for Old Age Pension should be stable for 2005. Historically, County Administration has not been well funded by the State. The reimbursement levels are usually about seventy-five percent of the total cost of programs funded in this budget unit. If the State budget problems continue, no improvement in funding is anticipated in this area. Over the past five or six years, the amount of special revenue has been significant. Due to limited State funds, special revenue such as IV-E, County Contingency, Child Support Incentives, and Fraud Incentives will not be as high as they have been in the past. The number of cases and requests for services continue to grow for Child Support due to the population growth. The division anticipates it will be able to improve the number of collections it receives. Collections from Child Support lower the actual cost of TANF. When welfare reform was first started, the number of households dropped dramatically and has remained stable. Improved employment opportunities would reduce the number of clients in this program area. The cost of natural gas is predicted to remain high in late 2004 and early 2005, due to the limited supply of gas available. As a result, the Department anticipates an increase in the number of applications for LEAP for the upcoming winter. 240 Quality day care at an affordable cost will continue to be a challenge for working families to obtain. Due to budget problems, the Department has reduced the amount of payments to providers for holds, absences, registration fees, and limited assistance for clients in school. Eligibility levels for clients are still set at 150 percent of poverty. These changes have kept the cost of child care stable for the department. Although there continues to be limited funding for child care, providers continue to request increased rates to improve their ability to stay in business. Child Welfare services drive about forty percent of the gross expenditures for the Department. The demand of services continues to grow due to increasing population, substance abuse, mental health issues, and other growing social problems in prevention and ongoing support of families. Without the prevention and ongoing assistance to families by community support systems, the demand for child welfare services increases. Other factors impacting the demand for services include the complexity and severity of abuse and neglect cases, increased costs to respond to treatment needs required by the cases, and the shortage of placement and treatment options statewide. The need for Core Services programs to prevent or reduce the length of stays of children/youth in foster care is growing; however, funding availability is limited, due to State budget problems. The Department will continue to work closely with the courts and agencies providing community support systems to control and limit welfare expenditures. The Department is requesting that staffing be increased by three in the Child Welfare area due to growing caseloads. Staffing increases have been very limited over the last couple of years due to State funding problems. Since the State controls the business process and information systems for most of the programs, it is difficult to improve productivity. The impact of the CBMS computer system is not known at this time. It is possible that additional labor will be required to meet the minimal program requirements. Some of the startup costs will have to be absorbed by the County. In summary, the level of expenditures will be influenced by Federal and State legislation and rule changes that may reduce or increase demands for programs and services that are administered by the Department. The payment for such service demands will be impacted by the performance of the state and local economy. The Department will strive to improve productivity and to encourage legislative changes to reduce workloads, increase efficiency, and reduce expenditures with Department programs. 241 • DEPARTMENT OF SOCIAL SERVICES ESTIMATED REVENUE 2005 FEDERAL AND STATE COUNTY TOTAL County Administration $ 2,374,813 $ 1,676,687 $ 4,051,500 Other Programs 199,100 105,900 305,000 Child Support Administration 1,200,000 587,000 1,787,000 TANF Targeted Amount 498,717 1,485,083 1,983,800 Aid to the Needy Disabled 0 95,000 95,000 Day Care 350,000 688,250 1,038,250 Old Age Pension 100,000 18,800 118,800 Child Welfare 4,500,000 2,686,500 7,186,500 Core Services 1,000,000 200,000 1,200,000 LEAP 127,850 0 127,850 General Assistance 0 155,000 155,000 Sub-Total $ 10,350,480 $ 7,698,220 $ 18,048,700 Federal/State Reimbursement $ 10,350,480 County Property Tax/Penalties 5,300,000 Child Support Incentives 350,000 State/County Contingency 200,000 Fraud Incentives 60,000 TANF Adjustment 850,000 Fund Balance 938,220 Total Revenue $ 18,048,700 242 • DEPARTMENT OF SOCIAL SERVICES MANDATED FEDERAL AND STATE PROGRAMS Assistance Payment Programs: Most assistance payment programs are mandated by the federal or state government. Consequently, local government is limited as to what can be done to reduce costs from these programs. Federally State Mandated Mandated Temporary Assistance to Needy Families X X Aid to the Needy Disabled X X Low Income Energy Assistance X X Old Age Pension X General Assistance* Optional Optional *State law allows counties the option of having a general assistance program and, if established, to determine the benefit level. Social Service Programs: Social service programs administered by the department are mandated by federal or state law; however, local governments have a higher degree of managerial flexibility with these programs. Federally State Mandated Mandated Child Protection - Casework Services X X Youth Services - Casework Services X X Administration: Costs associated with administration also include compensation for direct services through caseworkers, technicians and support staff. In addition, overhead such as rent, utilities, travel, supplies, and equipment are funded through Administration. The State establishes an allocation and reimburses at various rates depending on the type of expenditure and program. Expenditures greater than allocation are generally reimbursed through surplus distribution. 243 SOCIAL SERVICES FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND 0RGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • TAXES 2100 42111 4112 CURRENT PROPERTY TAXES 5,000,000.00 5,300,000.00 5,300,000.00 INTERGOVERNMENTAL REVENUE 2100 42110 4336 REIMBURSEMENTS 2,022,000.00 2,374,813.00 2,374,813.00 2100 42111 4336 REIMBURSEMENTS 1,860,000.00 1,459,100.00 1,459,100.00 2100 42115 4336 REIMBURSEMENTS 243,000.00 200,000.00 200,000.00 2100 42200 4336 REIMBURSEMENTS 961,115.00 1,200,000.00 1,200,000.00 2100 42365 4336 REIMBURSEMENTS 0.00 498,717.00 498,717.00 2100 42370 4336 REIMBURSEMENTS 15,000.00 0.00 0.00 2100 42375 4336 REIMBURSEMENTS 700,000.00 350,000.00 350,000.00 2100 42380 4336 REIMBURSEMENTS 0.00 100,000.00 100,000.00 2100 42410 4336 REIMBURSEMENTS 4,050,000.00 4,500,000.00 4,500,000.00 2100 42415 4336 REIMBURSEMENTS 1,177,500.00 1,000,000.00 1,000,000.00 2100 42610 4336 REIMBURSEMENTS 130,000.00 127,850.00 127,850.00 TOTAL INTERGOVERNMENTAL REVENUE 11,158,615.00 11,810,480.00 11,810,480.00 I" TOTAL SOCIAL SERVICES FUND 11,161,738.00 17,110,480.00 17,110,480.00 ‘..- s- 1 SOCIAL SERVICES FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 2100 42110 ADMINISTRATION-REGULAR 2,979,532.00 4,051,500.00 4,051,500.00 2100 42115 EMPLOYMENT FIRST 270,000.00 305,000.00 305,000.00 2100 42200 IV-D ADMINISTRATION 1,419,500.00 1,787,000.00 1,787,000.00 2100 42365 TANF&ADMINISTRATION 1,485,083.00 1,983,800.00 1,983,800.00 2100 42370 NEEDY AND DISABLED 90,000.00 95,000.00 95,000.00 2100 42375 DAYCARE 1,700,000.00 1,038,250.00 1,038,250.00 2100 42380 OLD AGE PENSION 10,000.00 118,800.00 118,800.00 2100 42410 CHILD WELFARE 6,550,000.00 7,186,500.00 7,186,500.00 2100 42415 PLACEMENT ALTERNATIVE CARE 1,377,500.00 1,200,000.00 1,200,000.00 2100 42610 ADMINISTRATION-LEAP 130,000.00 127,850.00 127,850.00 2100 42700 GENERAL ASSISTANCE 132,000.00 155,000.00 155,000.00 TOTAL SOCIAL SERVICES FUND 16,143,615.00 18,048,700.00 18,048,700.00 N Lfl N BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES BUDGET UNIT TITLE AND NUMBER: County Administration -- 2100-42110 DEPARTMENT DESCRIPTION: Administration of OAP,Food Stamps, Medicaid,Adult Protection, and Common Support programs. Staff compensation and operating expenditures are paid from this budget. The State establishes an allocation that limits the reimbursement for administrative expenditures. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,726,748 $ 2,135,400 $ 1,893,000 $ 1,893,000 Supplies -205,203 216,000 255,000 255,000 Purchased Services 672,084 532,532 1,796,000 1,796,000 Fixed Charges 26,863 75,600 45,000 45,000 Contra Expense -2,716 0 -2,500 -2,500 Capital 0 20,000 65,000 65,000 Gross County Cost $ 2,217,776 $ 2,979,532 $ 4,051,500 $ 4,051,500 Revenue 2,198,904 2,022,000 2,374,813 2,372,813 Net County Cost $ 18,872 $ 957,532 $ 1,676,687 $ 1,678,687 Budget Positions 59.50 59.50 60.50 60.50 SUMMARY OF CHANGES: Demand for services continues to increase due to economic concerns and population growth in the county. Job growth would reduce the number of clients the department assists. This budget unit has been under funded by the State for the last twenty-five years. Due to financial problems at the State, it is unlikely that funding will improve during 2005. The Department will be striving for ways to improve productivity and to encourage legislative changes to reduce the workload associated with these programs. Due to the growth in OAP and Medicaid, an additional staff member is requested for the Adult Unit of Assistance Payment Division. In addition, the department is not certain at this time how CBMS will effect the amount of labor necessary to meet program requirements. This assessment will be made after the implementation of CBMS and a request for additional staff made at that time. OBJECTIVES: Administer OAP, Food Stamps, Medicaid,Common Support, and Adult Protection. 246 • COUNTY ADMINISTRATION (CONTINUED) 2100-42110 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Case Load (Average) 12,000 13,000 13,650 Efficiency Measures FTE's per 10,000/capita 2.93 2.85 2.82 Per capita cost $0.091 $4.59 $7.81 Effectiveness Measures (desired results) Error rate below State average 100% 100% 100% Determine eligibility and provide service 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 247 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES BUDGET UNIT TITLE AND NUMBER: Non-Program Revenue -- 2100-42111 DEPARTMENT DESCRIPTION: County Contingency, Fraud, IV E, TANF Adjustment, and Property Tax. 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 0 0 0 0 Gross County Cost $ 0 $ 0 $ 0 $ 0 Revenue 650,838 6,860,000 6,821,283 6,821,283 Net County Cost $ -650,838 $ -6,860,000 $ -6,821,283 $ -6,821,283 Budget Positions - - - - - - SUMMARY OF CHANGES: Property tax is budgeted at $5,300,000 for 2005. Additional funds from the State would reduce the amount of local contribution required; however,with the State fiscal problems it is unlikely that the local share will reduce during 2005. County Contingency from the State is budgeted at $200,000. Child Support incentives are budgeted at $350,000 and $60,000 for Fraud. No amount has been included for IV E funding. The TANF adjustment is budgeted at $850,000. OBJECTIVES: Track revenue for Social Services Department that is not associated with program expenditures. FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 248 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES BUDGET UNIT TITLE AND NUMBER: Other Programs - - 2100-42115 DEPARTMENT DESCRIPTION: This budget unit was established for minor programs for the Department of Social Services. It includes Employment First,Medical Exams, Fraud, Food Stamps Refunds, and Child Welfare Staff Development. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 140,531 $ 0 $ 149,400 $ 149,400 Supplies 0 0 0 0 Purchased Services 4,916 270,000 6,500 6,500 Fixed Charges 119,663 0 150,000 150,000 Capital 0 0 0 0 Gross County Cost $ 265,110 $ 270,000 $ 305,900 $ 305,900 Revenue 192,862 243,000 200,000 200,000 Net County Cost $ 72,248 $ 27,000 $ 105,900 $ 105,900 Budget Positions 2.5 2.5 2.5 2.5 SUMMARY OF CHANGES: No significant changes are anticipated for the other programs funded under this budget unit. OBJECTIVES: Employment First is a program to assist clients in obtaining jobs so the need for food stamps is reduced. Medical Exams is a program that is used to determine the medical condition of clients applying for benefits. Staff development is a program to provide training for staff in the area of child welfare. Fraud is a program that is designed to detect clients that should not be receiving benefits. 249 OTHER PROGRAMS (CONTINUED) 2100-42115 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Case Load 1,500 1,500 1,500 Efficiency Measures FTE's per 10,000/capita .1295 .1199 .1164 Per capita cost (county support) $0.356 $0.129 $0.493 Effectiveness Measures (desired results) Cases referred to D.A. - conviction rate 90% 90% 90% Assess, register, & serve mandatory food stamp recipients 100% 100% 100% Request medical exams as required 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 250 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES BUDGET UNIT TITLE AND NUMBER: Child Support Administration - - 2100-42200 DEPARTMENT DESCRIPTION: This program is designed to obtain child support for dependent children to offset part of the TANF and foster care costs. In addition, child support is collected for non-TANF clients based on court orders. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,260,664 $ 1,150,000 $ 1,389,250 $ 1,389,250 Supplies 42,656 10,000 45,000 45,000 Purchased Services 283,308 274,500 322,750 322,750 Fixed Charges 27,454 20,000 30,000 30,000 Contra Expense 0 -25,000 0 0 Capital 0 5,000 0 0 Gross County Cost $ 1,614,082 $ 1,459.500 $ 1,787,000 $ 1,787,000 Revenue 1,067,649 961,115 1,200,000 1,200,000 Net County Cost $ 546,433 $ 498,385 $ 587,000 $ 587,000 Budget Positions 25 25 25 25 SUMMARY OF CHANGES: The number of cases and requests for services continue to grow for Child Support due to the population growth. The division anticipates that it will be able to continue to improve the number of collections that it receives. Child Support incentives of $350,000 have been budgeted under Non-Program Revenue. OBJECTIVES: Obtain child support payments for TANF and non-welfare households. Child Support collections lower the cost of the TANF Program and help to keep other households self- sufficient. Administrative costs cover compensation for legal technicians, parent locators, and attorney costs. 251 • CHILD SUPPORT ADMINISTRATION (CONTINUED) 2100-42200 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Case Load 5,500 5,500 5,500 Efficiency Measures FTE's per 10,000/capita 1.232 1.199 1.164 Per capita cost (county support) $2.69 $2.39 $2.73 Effectiveness Measures (desired results) Establish Paternity 94% 94% 94% Cases with Court Orders 84% 84% 84% Collection Rate Current Support 61% 61% 61% Cases Paying on Arrears 53% 53% 53% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 252 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES Temporary Assistance to Needy BUDGET UNIT TITLE AND NUMBER: Families and Administration (TANF) - - 2100-42365 DEPARTMENT DESCRIPTION: Assistance payment grants for eligible recipients of the TANF program. This budget unit also has administrative funding for TANF staff and operating costs. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 956,510 $ 400,000 $ 1,089,300 $ 1,089,300 Supplies 83,367 0 60,000 60,000 Purchased Services 54,172 500,000 66,500 66,500 Fixed Charges 669,071 585,083 768,000 768,000 Contra Expense -14,850 0 -20,000 -20,000 Capital 385,304 0 20,000 20,000 Gross County Cost $ 2,133,574 $ 1,485,083 $ 1,983,800 $ 1,983,800 Revenue 1,440,561 0 498,717 498,717 Net County Cost $ 693,013 $ 1,485,083 $ 1,485,083 $ 1,485,083 Budget Positions 11 11 11 11 SUMMARY OF CHANGES: The lack of employment has a significant impact on the number of clients associated with this program. The majority of clients that use TANF have major problems that limit their ability to work. Some of these problems include mental health and physical limitations. The impact of the CBMS system can not be determined at this time. It is possible that additional staff resources will be needed to administer this mandated program. The department will alert the County as soon as additional information is known. OBJECTIVES: Provide assistance payments to eligible recipients of the TANF Program. The average household is comprised of the caretaker mother and two children. Provide employment training, work experience, and job placement for clients. Provide for funding necessary for staff associated with the TANF Program. 253 TANF ADMINISTRATION (CONTINUED) 2100-42365 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Case Loads (Average) 450 450 450 Efficiency Measures FTE's per 10,000/capita .542 .527 .512 Per capita cost (county support) $3.416 $7.123 $6.968 Effectiveness Measures (desired results) Work participation rate - one parent family 50% 50% 50% Work participation rate - two parent family 90% 90% 90% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 254 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES BUDGET UNIT TITLE AND NUMBER: Aid to Needy Disabled - - 2100-42370 DEPARTMENT DESCRIPTION: Assistance grants for eligible disabled and Medicaid benefits for SSI clients. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Fixed Charges 70,532 115,000 105,000 105,000 Contra Account -40,891 -25,000 -10,000 -10,000 Capital 0 0 0 0 Gross County Cost $ 29,641 $ 90,000 $ 95,000 $ 95,000 Revenue 0 15,000 0 0 Net County Cost $ 29,641 $ 75,000 $ 95,000 $ 95,000 Budget Positions - - -- - - -- SUMMARY OF CHANGES: No significant changes are anticipated for 2005 for this program. The condition of the local economy affects this program. When jobs are not plentiful a greater number of individuals tend to file for disability since employers can be very selective with individuals that they employ. OBJECTIVES: This program is designed to provide money grants and Medicaid for eligible disabled clients. Another component of this program serves clients as supplement to their Social Security benefits. 255 AID TO NEEDY DISABLED (CONTINUED) 2100-42370 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Case Load 2,100 2,300 2,500 Efficiency Measures Per capita cost (county support) $0.146 $0.360 $0.442 Effectiveness Measures (desired results) Establish program eligibility within 60 Days 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 256 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES BUDGET UNIT TITLE AND NUMBER: Child Care- - 2100-42375 DEPARTMENT DESCRIPTION: Provision of day care services for children from TANF and "income eligible" households. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 336,096 $ 300,000 $ 349,750 $ 349,750 Supplies 14,827 0 22,000 22,000 Purchased Services 4,878 1,405,000 9,500 9,500 Contra Expense -2,096 -5,000 0 0 Capital 537,377 0 657,000 657,000 Gross County Cost $ 891,082 $ 1,700,000 $ 1,038,250 $ 1,038,250 Revenue 335,017 700,000 350,000 350,000 Net County Cost $ 556,065 $ 1,000,000 $ 688,250 $ 688,250 Budget Positions 5 5 5 5 SUMMARY OF CHANGES: Quality day care at an affordable cost will continue to be a challenge for working families to obtain. Due to limited revenue from the State and Federal governments, the department has had to look for ways to reduce costs in recent years. Cost reductions have focused on reducing the amount of income providers receive to care for children. OBJECTIVES: Purchase of day care services for eligible children. This program also includes services for a small number of"special needs" children when child protection is a concern. The program is available to clients enrolled in the TANF Program. The department pays state rates for payment of day care services for special needs children who are in child protection. 257 CHILD CARE (CONTINUED) 2100-42375 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Case Load 625 625 625 Efficiency Measures FTE's per 10,000/capita .247 .240 .233 Per capita cost (county support) $2.74 $4.80 $3.21 Effectiveness Measures (desired results) Process applications within 60 days 100% 100% 100% Error rate under 5% 5% 5% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 258 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES BUDGET UNIT TITLE AND NUMBER: Old Age Pension - - 2100-42380 DEPARTMENT DESCRIPTION: This program provides money payments to eligible seniors who meet income, resource and age tests. Program costs are reimbursed 99.5 percent by the state. Administrative costs are reimbursed 80 percent and are included as part of the Social Services Administrative budget. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 88,501 $ 0 $ 95,000 $ 95,000 Supplies 6,362 0 9,000 9,000 Purchased Services 5,560 0 7,000 7,000 Fixed Charges 7,672 10,000 8,800 8,800 Contra Expense -1,787 0 -2,000 -2,000 Gross County Cost $ 106,308 $ 10,000 $ 117,800 $ 117,800 Revenue 91,288 0 100,000 100,000 Net County Cost $ 15,020 $ 10,000 $ 17,800 $ 17,800 Budget Positions -- - - - - -- SUMMARY OF CHANGES: No significant changes are anticipated for this program for 2005. Population growth and the aging of the community will lead to higher caseloads. The main problem for this program is the limited administrative dollars available to hire technicians to manage the cases. OBJECTIVES: Provide money payments and Medicaid to eligible seniors who qualify by meeting age, resource and income tests. Program costs are reimbursed 100 percent by the state, except for home care allowances where the county contribution is 5 percent of these costs. Administrative costs are reimbursed 80 percent by the state. OAP money payments serve as income supplement to social security payments in many OAP households. 259 OLD AGE PENSION (CONTINUED) 2100-42380 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Case Load 2,075 2,150 2,225 Efficiency Measures Per capita cost (county support) $0.074 $0.048 $0.083 Effectiveness Measures (desired results) Approve applications within 45 days 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 260 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES BUDGET UNIT TITLE AND NUMBER: Chid Welfare and Administration - - 2100-42410 DEPARTMENT DESCRIPTION: Placement of children in substitute 24-hour care family foster homes, group homes, residential treatment centers, and residential child care facilities. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 3,950,424 $ 3,750,000 $ 4,375,000 $ 4,375,000 Supplies 281,991 0 300,000 300,000 Purchased Services 613,635 3,000,000 756,500 756,500 Contra Expenses -130,742 -200,000 -350,000 -350.000 Fixed Charges 1,664,935 0 2,080,000 2,080,000 Capital 75,947 0 25,000 25,000 Gross County Cost $ 6,456,190 $ 6,550,000 $ 7,186,500 $ 7,186,500 Revenue 3,919,541 4,050,000 4,500,000 4,500,000 Net County Cost $ 2,536,649 $ 2,500,000 $ 2,686,500 $ 2,686,500 Budget Positions 62 62 67 67 SUMMARY OF CHANGES: The demand for services continues to grow due to an increasing population and substance abuse. The Department will work with the court system to limit the amount of expenditures in this program area. In the future the community will need to work on a system wide solution to the growing social problems that result in the placement of children. Improved mental health services, effective probation, better day care options, more school programs, are just a few of the areas that need to be explored to reduce the number of services that are being requested of the department. The department is making a special effort to reduce the number of foster care children that are placed in residential treatment facilities. During 2004 two staff members were approved to reduce the amount of placements in residential treatment centers. In addition, the department is requesting three additional positions for 2005 to handle the increase in cases. Over the last three years child protection cases have doubled in number due increasing problems associated with substance abuse. OBJECTIVES: Expenditures in this program are for the placement of children into facilities due to abuse or for placement of youth beyond control of their parents. Placements are made in family foster homes, group homes, child placement agencies, and residential child care facilities. Some costs are reduced by the collections from parents and social security. 261 CHILD WELFARE AND ADMINISTRATION (CONTINUED) 2100-42410 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Average Case Load 1,000 1,100 1,150 Efficiency Measures FTE's per 10,000/capita 3.057 2.973 3.121 Per capita cost (county support) $12.50 $11.99 $12.51 Effectiveness Measures (desired results) Reduce RTC placement (Average) 90 90 90 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 262 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES BUDGET UNIT TITLE AND NUMBER: Core Services -- 2100-42415 DEPARTMENT DESCRIPTION: Program designed to avoid placement of children into the foster care program primarily through counseling and parental education. 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 2,500 0 0 Fixed Charges 748,702 1,375,000 1,200,000 1,200,000 Capital 0 0 0 0 Gross County Cost $ 748,702 $ 1,377,500 $ 1,200,000 $ 1,200,000 Revenue 726,495 1,177,500 1,000,000 1,000,000 Net County Cost $ 22,207 $ 200,000 $ 200,000 $ 200,000 Budget Positions -- -- - - SUMMARY OF CHANGES: Funding for this program is not anticipated to increase during 2005. Demand for this program is much greater than the department's ability to pay. Core Services will continue to be used to limit and shorten the number of foster care placements. OBJECTIVES: This program is designed to provide services such as counseling, day treatment, and education to prevent out-of-home placements. In addition, services are provided to reunite families with children in foster care. A plan is developed on an annual basis and submitted to the State for approval. Cases are monitored to determine the effectiveness of providers and program. 263 CORE SERVICES (CONTINUED) 2100-42415 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Case Load 125 125 125 Efficiency Measures Per capita cost (county support) $0.109 $0.959 $0.932 Effectiveness Measures (desired results) Amount above allocation 0 0 0 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 264 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES Low Income Assistance Program BUDGET UNIT TITLE AND NUMBER: and Administration r9y 2100-42610/42620 DEPARTMENT DESCRIPTION: Administration of the Low Income Energy Assistance Program. This program is 100 percent federally funded. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 103,717 $ 119,600 $ 110,400 $ 110,400 Supplies 130 1,300 500 500 Purchased Services 10,918 9,100 16,950 16,950 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 114,765 $ 130,000 $ 127,850 $ 127,850 Revenue 109,199 130,000 127,850 127,850 Net County Cost $ 5,566 $ 0 $ 0 $ 0 I Budget Positions I 5 I 5 I 5 I 5 SUMMARY OF CHANGES: The cost of natural gas is expected to remain high over the next several years due to consumption patterns and available resources. Increased demand will continue to result in a high number of applications from clients that are not able to pay heating bills. OBJECTIVES: These funds are used to administer the Low Income Energy Assistance Program. Eligibility is determined after an application is submitted by clients. Staff are seasonal or temporary. 265 LEAP ADMINISTRATION (CONTINUED) 2100-42610/42620 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Case Load (End of Program) 4,000 4,000 4,000 Efficiency Measures FTE's per 10,000/capita .247 .240 .233 Per capita cost (county support) $0.027 $0.000 $0.000 Effectiveness Measures (desired results) Determine eligibility within 45 days 100% 100% 100% Stay within allocations 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 266 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: SOCIAL SERVICES BUDGET UNIT TITLE AND NUMBER: General Assistance - - 2100-42700 DEPARTMENT DESCRIPTION: Temporary and emergency assistance for applicants for Federal/State categorical assistance programs and help for some medical indigents. Totally funded by county. Expenditures from this program are not covered by TANF, OAP, AND, etc. 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 127,544 134,000 157,000 157,000 Contra Expense -2,266 -2,000 -2,000 -2,000 Capital 0 0 0 0 Gross County Cost $ 125,278 $ 132,000 $ 155,000 $ 155,000 Revenue 0 0 0 0 Net County Cost $ 125,278 $ 132,000 $ 155,000 $ 155,000 Budget Positions - - - - SUMMARY OF CHANGES: Expenditures for dental, vision, prescriptions, and in-kind services have remained fairly stable over the last few years. The impact of the State budget problems has created a stronger need for General Administration funds. Depending of the requests for 2005 it may be necessary to transfer funds from one line item to another during the year. The following is a breakdown of the amounts requested. Due to the number of requests for burials an additional $18,000 was included in this budget unit. The amount allocated for burials has not been changed in over twenty years. The following is a breakdown of the amounts requested: Dental $ 17,000 Vision 22,000 Shelter 40,000 In-Kind 5,000 Prescription 5,000 Burial 48,000 Shelter Care Management 20,000 Refund -2.000 Total $ 155,000 267 GENERAL ASSISTANCE (CONTINUED) 2100-42700 OBJECTIVES: Provide temporary, emergency assistance for applicants who are recipients of public assistance. Non-mandated and funded 100 percent by the county. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Case Load excluding shelter (Average) 75 75 75 Efficiency Measures Per capita cost (county support) $0.618 $0.633 $0.722 Effectiveness Measures (desired results) Remain within allocations 100% 100% 100% Shelter nights 2,900 2,900 2,900 FINANCE/ADMINISTRATIONRECOMMENDATION: Recommend approval. General Assistance is 100% county funded, and at the total discretion of the Board of Weld County Commissioners. BOARD ACTION: 268 g 1 HEALTH FUND • HEALTH FUND o Revenue changes $3,000,000 Co ,y N Co $2,500,000 - _ el v p- 6.1 N n ❑2005 $2,000,000 ❑2004 $1,500,000 n $1,000,000 - c�i -.—,�—.� _.—. _ n r m ,n - -_ _ _ _— _- O 0 N n N- 0 0 N W W CO 0Op O 0 O a a °> ' 0 0 $500,000 - 01 v Nl f 49 69 0 0 O N O O n $0 . , �� Solid Waste Chg for Federal/State Licenses 8 Miscellaneous Fund Balance General Fund Trfs Services Permits Trfs 2005 Revenue Total $7,140,500 (2004 $6,226,641 ) Federal/State, Licenses & $2,631,765, 37% Permits, Chg for Services, $586,295, 8% $339,900, 5% Miscellaneous, $14,000, 0% Solid Waste Trfs, Fund Balance, $707,377, 10% General Fund $500,000, 7% Iris, $2,361,163, 33% 269 HEALTH FUND Expenditure Changes ,V 2005 Expenditures Total $6,640,500 (2004 $5,726,641) • $3,500,000 y- - $3,000,000 — 2005 _ Community :`-' O2004 Health Health, $2,500,000 - -- - -o. Promotion, $3,268,142, # N $1,101,098, 49% $2,000,000 - - - ___. .--_. -.. m -- - 17% $1,500,000 - _. _.._ _ _._. ___ S __.- I \� $1,000,000 - - . __- _ . - - __ At N ca 0 w Ca$500,000 ._ --.. N...-_-09 Administration, $0 t t I , $159,342,2% Health Protection Health Protection Administration Health Promotion Community Se Services Health 2 Ill Servi ces, $2,111,918, ,v 32% -4 0 Ten Year Trend All Funds Expenditures Health Fund Expenditures&Local Taxes 200 150 _ 100 ---- --- - _ �OTaxesHealth r, 1 „_ g OHealth Subsidy : l+H , ? l � l �p'c§3 crb1 r.°jpbb% cb0,P (f)�o^ �(9,Ope if. Qt) ti ti ti ti ti ti Fy'� , N�.; s'74r O ;?wa x.�� ,,3.t1. i `' -A'� t�" �' ; .� t=a.! �:1. iyr,• +.'s. N T ;ft i M k(y k� s a 3 O fl \ _ x ., A — ' N R4 .wCI 5 u) _ y W `° u m d a oo a Ill > _ 4 rl a _ t„ m . F.; I I I I I coo OD . N O co co O V N O 271 PUBLIC HEALTH FUND SUMMARY The 2005 budget request for the Weld County Department of Public Health and Environment was prepared to support the department in achieving its strategic goals, allow for provision of essential public health services, and enable core public health functions to be fulfilled on behalf of the residents of Weld County. The total budget is $6,640,599 for 2005, up $913,859, or 16%. Grant revenues are up$785,240. The county subsidy, including salary increases, is up$133,733, or 6%. The Administration Division request for 2005 projects an increase of $63,709 in the overall proposed net county cost from the 2004 budget. This increase for 2005, which is allocated as overhead to the other divisions in the Department, is mainly due to the increased cost for Personnel Services and Purchased Services. The request for Personnel Services is$31,596 more than 2004, due to step increases and the projected cost-of-living salary increase. The reduction in the amount of bioterrorism funding from the State for Health Alert Network (HAN) equipment and software results in a decrease of $13,441 in Supplies. The requested increase of $36,813 in Purchased Services is for a projected increase of$35,000 in data processing services, an increase of$1,000 in phone services, and a collective increase of $813 in publications, memberships, and other services. The $8,741 net decrease in revenue projected for 2005 is from the decrease in the bioterrorism funding for HAN and a projected increase of sales of birth and death certificates. The Health Promotion section of the Division of Community Health Services, despite a requested increase in Budgeted Positions of 0.37 for 2005, projects a net decrease in county support for these programs of$34,157 when compared to 2004. In the 2005 budget request, Health Promotion FTE is projected to increase to a total of 9.25 through the addition of a 0.5 FTE health educator in the federal grant supported Steps to a Healthier Weld program, a 0.25 increase in FTE to support the Colorado Women's Cancer Control Initiative (CWCCI) program, a decrease of 0.25 FTE from Tobacco Prevention and Cessation programs, and by moving 0.13 FTE of staff support for the Susan G. Komen Breast Cancer Awareness program to a contract position. Additional 2005 requests for changes within Personnel Services include upgrading three positions within the Steps to a Healthier Weld grant program; changing the Coordinator of the program to a Program Supervisor; changing a Health Educator I position to a Health Educator II; and changing the Office Technician II position to an Office Technician III. Funding to support these requested upgrades is through the federal grant from the United States Department of Health and Human Services(HHS) Steps to a Healthier US program. The 2005 proposed budget also requests an upgrade in the Abstinence program's 0.5 Health Educator Ito a Health Educator II. These changes are projected to increase Personnel Services by$62,869 over the 2004 budget. Other projected changes in the 2005 request include an increase in Supplies of$85,489, to allow for expanded program activities within both the Steps to a Healthier Weld program and the State of Colorado's Abstinence program supported through federal Title V funding. Purchased Services are projected to increase by $239,182 in the 2005 budget proposal to allow for expanded activities within both the Steps to a Healthier Weld program and the State of Colorado's Abstinence program supported through federal Title V funding. With the additional grant support for programs, Overhead is projected to decrease by $11,113 in the 2005 budget request. Revenue in the 2005 budget to support Health Promotion programs is projected to increase by $410,584 with the addition of federal Title V funding for Abstinence programming, an increase in state funding to support CWCCI and the increase in federal funding for the Steps to a Healthier Weld program. 272 • Community Health Services'(Nursing)2005 budget proposal projects a net increase in county cost of$104,985. This is due in large part to requests for additional staff to support growing demand for services delivered at the Southwest Weld County site ($54,708). The remainder is due to step increases and the projected cost-of-living salary increase. Program expansion in Community Health Services is anticipated in 2005 due to additional grant support for Nurse Family Partnership, Multidisciplinary Youth Assessment Team (MYAT), and Citizen Corp Programs. As a result of these additional funds to support new/expanded programming, Personnel Services for the division is requesting an increase in FTE of 4.75 positions for 2005. Weld County was selected as one of the communities in the state to receive an expansion grant for the Nurse Family Partnership program. This program expansion will allow the Department to serve 50 additional high-risk, first-time mothers living in poverty. To provide this additional support the program requests an increase in FTE of 2.5 for 2005 (2.0 FTE visiting nurses, 0.25 FTE Program Supervisor, and 0.25 FTE Office Technician). Emergency Preparedness and Bioterrorism(EP/BT)programs lost federal funding support for 0.25 FTE from within the Community Health Services division, leaving 1.25 FTE of EP/BT staff in the proposed 2005 budget. The MYAT funding will allow the division to support 1.0 FTE of Community Services Specialist. This position will integrate with the MYAT and bring Public Health programming expertise to the team. Citizen Corps funding will support 0.5 FTE and allow the Department to complete work on identifying volunteers to serve in the event of emergencies. Community Health Services is also requesting 1.0 FTE of staff (0.5 FTE nurse practitioner and 0.5 FTE medical assistant/office technician) to provide consistent program coverage to meet growing demand for new services at the Southwest Weld County site. Services at this site include nursing (Family Planning, immunizations, Tuberculosis), vital records, and environmental permits. The net increase in proposed FTE for the 2005 budget request is 4.75. The 2005 budget also anticipates increases in Supplies of $25,495 and in Purchased Services of $35,935 to support the expanded program activities listed above. Fixed charges also increase by $52,691 in the 2005 request. With the exception of the policy decision request to support 1.0 FTE staff at the Southwest Weld County site, new grant revenues are anticipated to support the expanded programming. Projected revenue for 2005 is increased by $403,427 over 2004 levels. Most of this additional revenue results from Nurse Family Partnership expansion funds of$215,243, the MYAT agreement for $40,000, and Citizen Corps funding of $30,000. The remainder of the increases in revenue results from higher allocations in other contracts and higher projections from Medicaid reimbursement. The Environmental Health Services division 2005 budget request proposes an increase in Net County Cost of $62,905 over the 2004 budget. This increase results primarily from increased Personnel Services costs due to cost-of-living increases and from the division's request for an additional 0.5 FTE of Environmental Health Specialist ($25,038) that would be integrated into Stormwater, Food Safety, and Environmental Planning programs. The division's anticipated revenue in 2005 is $25,144 less than the 2004 budget. The projected decrease is due to the issuance of fewer ISDS permits, the likely loss of CDC grants for arbovirus surveillance, and reduced funding from the Colorado Department of Public Health and Environment for Bioterrorism Preparedness activities. The division has requested an increase 0.5 FTE in budgeted positions over the 2004 staffing level. The new 0.5 FTE would provide assistance in programs that continue to expand with the growth observed in the County. 273 The division's 2005 Supplies request is $165,690. This request represents a $21,589 reduction from the Department's 2004 budget. The 2004 request included funds for software and computer upgrades in the laboratory, along with other testing supplies and expenses in order to upgrade the laboratory's testing capabilities. All upgrades are in place and testing expenses are less than originally anticipated. The division's 2005 request for Purchased Services has decreased by $27,917. The division's fixed charges for 2005 are projected to decrease by approximately$4,037 from the 2004 budget as costs in the 2005 budget are re-allocated based upon program size. The Department of Public Health and Environment continues to be challenged with keeping pace with the demand for services as Weld County becomes one of the fastest growing regions of Colorado. In addition, the complexity of the work and the intermittent surges in activity in the area of Public Health (e.g., bioterrorism readiness, smallpox preparedness, disease control and investigation of West Nile virus infection, increases in ozone levels, SARS readiness, prevention of influenza, etc.) create unique staffing issues that add to routine functions. The Department's 2005 request reasonably anticipates the work load for the coming year and will provide the Department the resources needed to carry out its essential services and core functions. 274 1 PUBLIC HEALTH FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • • LICENSES&PERMITS 2560 41400 4210 LICENSES 94,000.00 103,900.00 103,900.00 2560 41400 4221 PERMITS 246,400.00 236,000.00 236,000.00 TOTAL LICENSES&PERMITS 340,400.00 339,900.00 339,900.00 INTERGOVERNMENTAL REVENUE 2530 41300 4321 MEDICAID 38,675.00 79,425.00 79,425.00 2530 99900 4321 MEDICAID 25,000.00 205,153.00 205,153.00 2530 41300 4322 MEDICARE 500.00 5,000.00 5,000.00 2500 99900 4340 GRANTS 32,083.00 17,342.00 17,342.00 2520 41210 4340 GRANTS 10,799.00 0.00 0.00 2520 99900 4340 GRANTS 161,809.00 720,688.00 720,688.00 2530 99900 4340 GRANTS 1,073,242.00 1,233,030.00 1,233,030.00 2534 41300 4340 GRANTS 32,000.00 54,000.00 54,000.00 2535 41300 4340 GRANTS 30,000.00 25,000.00 25,000.00 2560 99900 4340 GRANTS 170,921.00 154,127.00 154,127.00 ro 2564 41400 4340 GRANTS 68,000.00 73,000.00 73,000.00 250303 41210 4340 GRANTS 202,496.00 65,000.00 65,000.00 2500 41100 4356 COUNTIES 2,227,430.00 2,361,163.00 2,361,163.00 TOTAL INTERGOVERNMENTAL REVENUE 4,072,955.00 4,992,928.00 4,992,928.00 CHARGE FOR SERVICES 2500 41100 4410 CHARGE FOR SERVICES 136,000.00 142,000.00 142,000.00 2530 41300 4410 CHARGE FOR SERVICES 150,659.00 167,195.00 167,195.00 2530 99900 4410 CHARGE FOR SERVICES 70,000.00 53,100.00 53,100.00 2560 41400 4410 CHARGE FOR SERVICES 231,500.00 224,000.00 224,000.00 TOTAL CHARGE FOR SERVICE 588,159.00 586,295.00 586,295.00 MISCELLANEOUS 2560 41400 4680 OTHER 350.00 0.00 0.00 2530 41300 4690 DONATIONS 1,400.00 0.00 0.00 2530 99900 4690 DONATIONS 16,000.00 14,000.00 14,000.00 TOTAL MISCELLANEOUS 17,750.00 14,000.00 14,000.00 TRANFERS-IN 2560 41400 712700 TRANFERS-IN 707,377.00 707,377.00 707,377.00 TOTAL PUBLIC HEALTH FUND 5,726,641.00 6,640,500.00 6,640,500.00 PUBLIC HEALTH FUND SUMMARY OF EXPENDITURES 2004 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 2500 41100 ADMINISTRATION 136,002.00 142,000.00 142,000.00 2520 41210 GENERAL HEALTH EDUCATION 233,473.00 315,410.00 315,410.00 250303 41210 GENERAL HEALTH EDUCATION 202,496.00 0.00 0.00 251403 41210 GENERAL HEALTH EDUCATION 0.00 65,000.00 65,000.00 2530 41300 NURSING 821,093.00 765,596.00 765,596.00 2535 41300 NURSING 48,926.00 57,008.00 57,008.00 2560 41400 ENVIROMENTAL 1,856,194.00 1,880,076.00 1,880,076.00 2564 41400 ENVIROMENTAL 73,336.00 77,715.00 77,715.00 2500 99900 UNALLOCATED GRANTS 32,083.00 17,342.00 17,342.00 2520 99900 UNALLOCATED GRANTS 288,701.00 720,688.00 720,688.00 2530 99900 UNALLOCATED GRANTS 1,889,714.00 2,445,538.00 2,445,538.00 2560 99900 UNALLOCATED GRANTS 144,623.00 154,127.00 154,127.00 TOTAL PUBLIC HEALTH FUND 5,726,641.00 6,640,500.00 6,640,500.00 N V ON BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT BUDGET UNIT TITLE AND NUMBER: Summary--All Departments - - Fund 2500 DEPARTMENT DESCRIPTION: See individual units. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 3,808,889 $ 4,038,043 $ 4,618,263 $ 4,618,263 Supplies 454,310 400,444 476,398 476,398 Purchased Services 1,012,769 1,255,524 1,539,537 1,539,537 Fixed Charges 785,041 726,638 764,179 764,179 Contra Expense -679,488 -699,708 -763,417 -763,417 Capital 7,375 5,700 5,540 5,540 Gross County Cost $ 5,388,896 $ 5,726,641 $ 6,640,500 $ 6,640,500 Revenue 3,712,613 3,499,211 4,279,337 4,279,337 Net County Cost $ 1,676,283 $ 2,227,430 $ 2,361,163 $ 2,361,163 Budget Positions 79.44 79.63 85.25 85.25 SUMMARY OF CHANGES: See individual budget units. OBJECTIVES: 1) To provide preventive health care services to the citizens of Weld County; 2) To monitor and protect the environment of Weld County;3)To provide surveillance of and intervention in developing health problems within the population of Weld County; and 4) To develop programs that address the major public health issues within the county. 277 HEALTH FUND SUMMARY (CONTINUED) FUND 2500 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs See individual budget units Efficiency Measures FTE's per 10,000/capita 3.92 3.82 3.97 Per capita cost (county support) $8.26 $10.68 $11.00 Effectiveness Measures (desired results) See individual budget units FINANCE/ADMINISTRATION RECOMMENDATION: See individual budget units BOARD ACTION: 278 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT BUDGET UNIT TITLE AND NUMBER: Administration - - 2500-41100 DEPARTMENT DESCRIPTION: Overall administration of Department of Public Health and Environment,including personnel,fiscal management,data and records management, procurement and facilities management. The Executive Director is the official registrar of vital statistics for Weld County. Records of births and deaths that occur in Weld County are kept and certified copies are available upon request from the deputy registrar. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 469,724 $ 419,821 $ 451,417 $ 451,417 Supplies 131,433 43,833 30,392 30,392 Purchased Services 431,427 404,137 440,950 440,950 Fixed Charges 100,000 0 0 0 Contra Expense -679,488 -699,708 -763,417 -763,417 Capital 0 0 0 0 Gross County Cost $ 453,096 $ 168,083 $ 159,342 $ 159,342 Revenue 419,313 168,083 159,342 159,342 Net County Cost $ 33,783 $ 0 $ 0 $ 0 Budget Positions 8.5 7.0 7.0 7.0 SUMMARY OF CHANGES: The increase of$63,709 in the overall proposed net county cost which is allocated as overhead to the other divisions in the Department is mainly due to the increased cost for Personnel Services and increased cost of Purchased Services. The request for Personnel Services is $31,596 more than 2004. This is due to step increases, the projected cost-of-living salary increase, and the increased cost of insurance. The reduction in the amount of bioterrorism funding from the State for Health Alert Network (HAN) equipment and software results in a decrease of$13,441 in Supplies. The requested increase of$36,813 in Purchased Services is for a projected increase of $35,000 in data processing services, an increase of $1,000 in phone services, and a collective increase of$813 in publications, memberships, and other services. The $8,741 net decrease in revenue is from the decrease in the bioterrorism funding for HAN and a projected increase of sales of birth and death certificates. 279 HEALTH ADMINISTRATION (CONTINUED) 2500-41100 OBJECTIVES: 1) Issue birth and death certificates; 2) Provide fiscal, personnel and general management support to Environmental Protection, and Community Health Services and Health Promotion. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Birth / Death Certificates issued 16,947 17,500 18,300 Efficiency Measures FTE's per 10,000/capita .419 .336 .326 Per capita cost 0 0 0 Effectiveness Measures (desired results) Increase the number of certified copies of birth and death records issued, continue to increase the collection of Medicaid and self pay revenue in the clinics. FINANCE/ADMINISTRATION RECOMMENDATION: The budget is recommended as requested, except for the reclassification of the Office Manager/Coordinator position. It is agreed by Personnel and Finance that the incumbent does a great job. However, requests have been made in the past years to upgrade this position and denied. The position was part of a comprehensive study of Office Manager positions a few years ago that resulted in the position being upgraded to the current classification of Office Manager/Coordinator. The position has not changed significantly enough to justify reclassification. To keep parity within the county with like positions it is recommended by Personnel and Finance not to upgrade this position. BOARD ACTION: 280 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT BUDGET UNIT TITLE AND NUMBER: Non-Program Revenue -- 2500-41100 DEPARTMENT DESCRIPTION: Non-program revenues from the State per capita health funds. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 0 $ 0 Supplies 0 0 0 Purchased Services 0 0 0 Fixed Charges 0 0 0 Capital 0 0 0 Gross County Cost $ 0 $ 0 $ 0 $ 0 Revenue 191,726 0 0 Net County Cost $ -191,726 $ 0 $ 0 $ 0 Budget Positions - - - - -- SUMMARY OF CHANGES: Due to budget shortfalls at the State of Colorado, there is no anticipated per capita revenue being budgeted in 2005. OBJECTIVES: 1)To provide preventive health care services to the citizens of Weld County; 2)To monitor and protect the environment of Weld County; 3)To provide surveillance of and intervention in developing health problems within the population of Weld County; 4) To develop programs that address the major public health issues within the county. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs See individual budget units Efficiency Measures Per capita cost (county support) -$.95 0.00 0.00 Effectiveness Measures (desired results) See individual budget units FINANCE/ADMINISTRATION RECOMMENDATION: N/A BOARD ACTION: 281 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT BUDGET UNIT TITLE AND NUMBER: Health Promotion Programs - - 2520-41210 DEPARTMENT DESCRIPTION: Health Promotion includes grant funded and county funded health promotion/prevention programs that provide resources and expertise for the department and the community.The Health Promotion team serves as the liaison with the local TV/radio/newspaper media for the health department. They plan, develop and disseminate emergency communication and educational materials to the public. The Health Promotion team provides support internally for producing educational materials, reports, and local health data. Health Promotion partners with the community in developing and implementing programs to promote healthy behaviors such as traffic safety and prevention of unintentional injuries, nutrition and fitness programs, diabetes and asthma prevention, cancer prevention education, tobacco use prevention, and abstinence education for prevention of teen sex,unintended pregnancy and STI/HIV. Prevention requires a community effort. Coalitions such as Drive Smart Weld County include members from all aspects of traffic safety who use enforcement, education and engineering to address this difficult health issue. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 341,546 $ 407,091 $ 469,960 $ 469,960 Supplies 31,576 26,334 111,823 111,823 Purchased Services 82,117 191,075 430,257 430,257 Fixed Charges 89,063 100,171 89,058 89,058 Capital 0 0 0 0 Gross County Cost $ 544,302 $ 724,671 $ 1,101,098 $ 1,101,098 Revenue 294,963 375,104 785,688 785,688 Net County Cost $ 249,339 $ 349,567 $ 315,410 $ 315,410 Budget Positions 7.80 8.88 9.25 9.25 SUMMARY OF CHANGES: Personnel: Health Promotion staff FTE has increased by.37 to a total of 9.25 FTE with the addition of a .5 health educator for the STEPS to a Healthier Weld program, a.25 increase in FTE for the Colorado Women's Cancer Control Initiative (CWCCI), a decrease of .25 FTE for the State Tobacco Education and Prevention Partnership program, and moving the .13 FTE for the Susan G. Komen Breast Cancer Foundation program to a contract position. Within the STEPS to a Healthier Weld program, the coordinator will be upgraded to a program supervisor, a health educator Ito II, and the office technician II to III, supported by the federal grant from United States Health and Human Services (HHS) STEPS to a Healthier US program. The .5 health educator I with the Abstinence Education program will be upgraded to II. These changes will increase personnel costs by $62,869. 282 HEALTH PROMOTION (CONTINUED) 2520-41210 SUMMARY OF CHANGES (CONTINUED): Supply expenses will increase by $85,489 to included operating expenses for the STEPS to a Healthier Weld program and the State of Colorado Abstinence Education program supported through federal Title V funding. Purchased Services: Purchased services will increase by$239,182 to include the STEPS to a Healthier Colorado program and the Colorado Abstinence Education program supported with Title V funding. Fixed Charges: Overhead will decrease $11,113. Revenue: Revenue is expected to increase by $410,518 with the addition of the state Abstinence Title V funding, an increase in state CWCCI funding and the increase in STEPS to a Healthier Weld funding. OBJECTIVES: 1) Identify and implement the best practices for health promotion and disease prevention through population based programs that promote positive human development, behavior change and improved health outcomes for the community. 2) Partner with community agencies and schools to implement programs that address identified health issues in Weld County, including tobacco use, abstinence from teen sex, pregnancy and HIV/STI prevention, traffic safety and unintentional injuries, cancer,diabetes, asthma and other chronic disease prevention, and nutrition and fitness education for youth and adults. 3) Provide accurate and timely communication to the public as the liaison with the media, CDPHE and other local agencies for health information, communicable disease prevention, and emergency preparedness and response PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of adults/youth reached through media releases and program /event participation 140,000 115,049 150,000 Efficiency Measures FTE's per 10,000/capita .45 .44 .43 Per capita cost (county support) $1.67 $1.67 $1.46 Effectiveness Measures (desired results) Reduction in motor vehicle fatalities. Increase in population/cars and number of highway miles in Weld County have contributed to the higher rate 55 55 70 Reduction in teen birth rate for 10-17 yr 17.4/1,000 13.0 16.0 FINANCE/ADMINISTRATIONRECOMMENDATION:Recommend approval. Staffing changes are all grant funded. BOARD ACTION: 283 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT BUDGET UNIT TITLE AND NUMBER: Community Health Services - - 2530-41300 DEPARTMENT DESCRIPTION: Holds clinics for immunizations, family planning, international travel health, and Tuberculosis. Provides immunizations, screening, counseling, communicable disease surveillance, containment, treatment, and teaching. Provides home visits for health promotion, evaluation, health assessment, and community activities. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,753,035 $ 1,926,060 $ 2,314,811 $ 2,314,811 Supplies 115,095 142,998 168,493 168,493 Purchased Services 222,679 320,815 356,750 356,750 Fixed Charges 346,710 369,857 422,548 422,548 Capital 0 0 5,540 5,540 Gross County Cost $ 2,437,519 $ 2,759,730 $ 3,268,142 $ 3,268,142 Revenue 1,343,944 1,407,476 1,810,903 1,810,903 Net County Cost $ 1,093,575 $ 1,352,254 $ 1,457,239 $ 1,457,239 Budget Positions 40.14 40.25 45 45 SUMMARY OF CHANGES: Personnel: Nurse Family Partnership gained a total of 2.5 FTE for the expansion grant 2004-2005. Bioterrorism lost.25 FTE which leaves 1.25 FTE for the proposed FY 2005. The MYAT and Citizen Corps Community Specialists bring in 1.5 FTE, and the department is making a request for 1 FTE to provide coverage of Southwest Weld County Public Health services. This results in a total increase of 4.75 FTE. The increase in personnel costs of $388,751 has been reflected in the 2005 proposed budget. Supplies: Costs for supplies increased by $25,495. Increases in programs and personnel require more supplies. Purchased Services: An increase in purchased services of$35,935 results from the increase in personnel and programs. Fixed Charges: Overhead costs have increased by$52,691. Revenue: Revenues increased by $403,427 due to Nurse Family Partnership Expansion funds of$215,243,the MYAT agreement for $40,000, and Citizen Corps funding of $30,000. Increased amounts allocated in contracts and Medicaid projections made up the remainder additional dollars. OBJECTIVES: 1) To provide preventive and protective health services to the residents of Weld County. 2) Continue program evaluation and on-going analysis of cost effective methods of providing health services. 284 COMMUNITY HEALTH SERVICES (CONTINUED) 2530-41300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs 15,000 19,000 16,000 Efficiency Measures FTE's per 10,000/capita 1.8 2.35 2.2 Per capita cost (county support) $5.46 $7.68 $6.55 Immunizations given 7,500 7,500 8,000 Medicaid Presumptive Eligibility 310 625 350 Family Services 3,954 6,045 4,000 Effectiveness Measures (desired results) Fewer unintended pregnancies Increased access to prenatal care in the first trimester Evaluate barriers to accessing health care Ensure provision of immunizations and emergency response according to state law FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. The 0.5 FTE Nurse Practitioner, and 0.5 FTE Office Tech III are for the Southwest Weld Clinic. The Southwest Weld Clinic positions are justified to meet the demand for new services at that clinic. The clinic has attracted clients that had not previously been served by the county. The positions also allow for a consistent schedule for a half day Monday through Friday. Policy issue. The 0.5 FTE Community Services Specialist for the Citizen Corp program was approved mid-year by the Board in April, 2004. The other added staffing positions are grant funded. Service and supply line item increases are driven by grant requirements. Revenues reflect the changes in grant funding. BOARD ACTION: 285 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT BUDGET UNIT TITLE AND NUMBER: Environmental Health Services - - 2560-41400 DEPARTMENT DESCRIPTION: The primary mission of the Division is to protect and perpetuate the public health of the citizens of the County with scientific risk assessments, the development of policies, monitoring and inspections, consultation, and the enforcement of regulations designed to protect food, water, and air supplies. Services include technical assistance and consultation, monitoring and sampling, inspection and enforcement, education and planning activities. The laboratory purpose is the prevention and control of communicable diseases and the epidemiological study of disease. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 1,244,584 $ 1,285,071 $ 1,382,075 $ 1,382,075 Supplies 176,206 187,279 165,690 165,690 Purchased Services 276,546 339,497 311,580 311,580 Fixed Charges 249,268 256,610 252,573 252,573 Capital 7,375 0 0 0 Gross County Cost $ 1,953,979 $ 2,068,457 $ 2,111,918 $ 2,111,918 Revenue 1,462,667 1,548,548 1,523,404 1,523,404 Net County Cost $ 491,312 $ 519,909 $ 588,514 $ 588,514 Budget Positions 23.5 23.5 24 24 SUMMARY OF CHANGES: Overall, the Division's proposed net county cost for 2005 is $62,905 more than our 2004 request. This is primarily due to increased Personnel Services costs (cost-of- living increases) and the request for an additional 0.5 FTE that would be absorbed into our Stormwater, Food, and Environmental Planning programs. The Division's anticipated revenue in 2005 is $25,144 less than our 2004 budget. The decrease is due to the issuance of fewer ISDS permits, the likely loss of CDC grants for arbovirus surveillance, and reduced funding from the CDPHE for bioterrorism preparedness activities. The Division has requested .5 FTE over our 2004 staffing level. The new .5 FTE would provide assistance in programs that continue to expand with the growth observed in the County. The Division is requesting $165,690 for supplies in 2005. This request is a $21,589 reduction from our 2004 request. Last years request included funds for software and computer upgrades in the laboratory, along with other testing supplies and expenses in order to upgrade the laboratory's testing capabilities. All upgrades are in place and testing expenses are less than originally anticipated. The Division's request for services has decreased by$27,917 from our 2004 request. The decrease is due to review of historical spending within the Division. The increase is due to the emergency preparedness funds that we anticipate receiving from the CDPHE for an emergency response exercise and improvements to the laboratory. The Division's fixed charges have decreased by approximately $4,037. The decrease is due to the allocation of costs across programs. There are no requests for capital equipment included in the 2005 budget. 286 • ENVIRONMENTAL HEALTH SERVICES (CONTINUED) 2560-41400 OBJECTIVES: 1) Assist in protecting the public's health from new, emerging, and existing communicable diseases; 2) Expand and maintain community partnerships to maximize resources for solutions to public health issues;3) Attempt to minimize conflicts and the impact of development of rural areas through planning, communication, and service; 4) Strive to appropriately manage natural resources such as water, air, and raw products and their by-products/wastes; 5) Through communication and education, increase public awareness of issues that impact the health and safety of the community and individual; 6) Be prepared to respond appropriately to emergency situations; 7) Assess the community's health status to identify resources, barriers, and unmet needs; and 8) Recruit, support, and retain required levels of qualified staff to have a positive impact in our ability to provide quality customer services, meet program requirements, and reduce errors. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Restaurant and Food Program Activities 1,900 2,000 2,100 Laboratory analyses (medical, drinking water, waste water samples, etc.) 24,656 22,500 22,500 Household Hazardous Waste Disposed (pounds) 425,091 450,000 480,000 Environmental Planning Reviews 511 525 525 ISDS Inspection and Activities 1,202 1,150 1,150 Waste Inspections and Activities 214 220 225 Biosolids Inspections and Activities 72 75 80 Efficiency Measures FTE's per 10,000/capita 1.24 1.16 1.12 Per capita cost (county support) 2.42 2.52 2.74 Effectiveness Measures (desired results) Reduced illnesses from communicable diseases Minimized environmental impacts from waste disposal and waste facilities Improved water quality Appropriate response to environmental or public health emergencies Improved air quality Reduced environmental impacts from development 287 ENVIRONMENTAL HEALTH SERVICES (CONTINUED) 2560-41400 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. With growth of activity in areas of food inspections, land use referral, stormwater program, and emergency preparation the addition 0.5 FTE Environmental Health Specialist position is justified. Policy issue. Services and supplies are down over last year. Finance concurs with the revenues estimates. BOARD ACTION: 288 HUMAN RESOURCES FUND 1 TEN YEAR TREND Cumulative Percent Increase: Human Services 300 ❑Taxes rs. 250 Services * I— V +g w 4-*---:-.',. 200 Ni "'may,. `,' :::::man e;,L O0 150 ) i .3 �, ': 4 YX • $]#j t y ��h �$ A . '�.�� 100 " " eh E i' 50 i - a , 1 - .„ _,.. l'.-1::::1;r:,': : , sti. 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 HUMAN SERVICES FUND SUMMARY The Human Services Fund for 2005 is projected to increase by$921,500, or 8.06%, for a total of $12,354,851. 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 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 2005 budget. The primary programs of Human Services are associated with the Workforce InvestmentAct(WIA) funded under the Department of Labor, Employment and Training Administration. This program is anticipating $1,478,000 for 2005. In addition, the Job Service contract will be $620,000, and Temporary Assistance to Needy Families (TANF) is funded at$560,000, primarily for training of TANF clients. 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 2005 budget. Other programs of the Human Services Fund remain relatively stable programmatically with the following 2005 funding levels: Transportation $ 155,000 Supplemental Foods 1,253,500 Area Agency on Aging 1,039,351 Senior Nutrition 424,000 CSBG 290,000 Other 240,000 In the above programs, Weld County must continue to be responsive and reactive to federal and state administrative and budget changes in 2005. The budget includes funding for Head Start programs totaling $3,290,000, with an additional $2,630,000 for Migrant Head Start. The Pre-School Program is funded at$125,000, and all the educational programs total $6,045,000, up $615,000. 290 I HUMAN SERVICES FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND ' INTERGOVERNMENTAL REVENUE 2611 60000 4314 USDA 180,000.00 180,000.00 180,000.00 2653 60000 4314 USDA 50,000.00 50,000.00 50,000.00 2654 60000 4314 USDA 16,000.00 16,000.00 16,000.00 261496 60000 4314 USDA 70,000.00 70,000.00 70,000.00 267695 60000 4314 USDA 184,000.00 253,500.00 253,500.00 2611 60000 4320 FEDERAL GRANTS 2,880,000.00 3,100,000.00 3,100,000.00 2627 60000 4320 FEDERAL GRANTS 20,000.00 20,000.00 20,000.00 2635 60000 4320 FEDERAL GRANTS 80,000.00 100,000.00 100,000.00 2636 60000 4320 FEDERAL GRANTS 230,000.00 230,000.00 230,000.00 2637 60000 4320 FEDERAL GRANTS 320,000.00 400,000.00 400,000.00 2641 60000 4320 FEDERAL GRANTS 20,000.00 50,000.00 50,000.00 2643 60000 4320 FEDERAL GRANTS 250,000.00 250,000.00 250,000.00 2644 60000 4320 FEDERAL GRANTS 40,000.00 0.00 0.00 2651 60000 4320 FEDERAL GRANTS 55,000.00 55,000.00 55,000.00 2652 60000 4320 FEDERAL GRANTS 235,000.00 235,000.00 235,000.00 � 2653 60000 4320 FEDERAL GRANTS 220,000.00 220,000.00 220,000.00 " 2654 60000 4320 FEDERAL GRANTS 30,000.00 30,000.00 30,000.00 2655 60000 4320 FEDERAL GRANTS 15,000.00 15,000.00 15,000.00 2657 60000 4320 FEDERAL GRANTS 2,500.00 2,500.00 2,500.00 2658 60000 4320 FEDERAL GRANTS 4,000.00 4,500.00 4,500.00 2662 60000 4320 FEDERAL GRANTS 120,000.00 120,000.00 120,000.00 2673 60000 4320 FEDERAL GRANTS 100,000.00 110,000.00 110,000.00 261496 60000 4320 FEDERAL GRANTS 2,140,000.00 2,540,000.00 2,540,000.00 262695 60000 4320 FEDERAL GRANTS 620,000.00 620,000.00 620,000.00 264095 60000 4320 FEDERAL GRANTS 15,000.00 15,000.00 15,000.00 264096 60000 4320 FEDERAL GRANTS 5,000.00 35,000.00 35,000.00 267895 60000 4320 FEDERAL GRANTS 290,000.00 290,000.00 290,000.00 2672 60000 4321 MEDICAID 80,000.00 35,000.00 35,000.00 267695 60000 4324 VALUE OF INVENTORY 1,000,000.00 1,000,000.00 1,000,000.00 2628 60000 4340 GRANTS 40,000.00 40,000.00 40,000.00 2630 60000 4340 GRANTS 0.00 40,000.00 40,000.00 2632 60000 4340 GRANTS 357,500.00 460,000.00 460,000.00 2638 60000 4340 GRANTS 20,000.00 40,000.00 40,000.00 2646 60000 4340 GRANTS 100,000.00 160,000.00 160,000.00 2669 60000 4340 GRANTS 9,000.00 9,000.00 9,000.00 2671 60000 4340 GRANTS 180,000.00 120,000.00 120,000.00 2672 60000 4340 GRANTS 23,000.00 0.00 0.00 HUMAN SERVICES FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • ' 2673 60000 4340 GRANTS 10,000.00 10,000.00 10,000.00 262995 60000 4340 GRANTS 190,000.00 173,000.00 173,000.00 265995 60000 4340 GRANTS 500,000.00 510,000.00 510,000.00 2651 60000 711000 TRANSFERS 12,351.00 12,351.00 12,351.00 TOTAL INTERGOVERNMENTAL REVENUE 10,713,351.00 11,620,851.00 11,620,851.00 CHARGE FOR SERVICES 2611 60000 4410 CHARGE FOR SERVICES 10,000.00 10,000.00 10,000.00 2617 60000 4410 CHARGE FOR SERVICES 120,000.00 125,000.00 125,000.00 2632 60000 4410 CHARGE FOR SERVICES 100,000.00 100,000.00 100,000.00 2645 60000 4410 CHARGE FOR SERVICES 250,000.00 250,000.00 250,000.00 2646 60000 4410 CHARGE FOR SERVICES 40,000.00 40,000.00 40,000.00 2653 60000 4410 CHARGE FOR SERVICES 4,000.00 4,000.00 4,000.00 2654 60000 4410 CHARGE FOR SERVICES 4,000.00 4,000.00 4,000.00 2669 60000 4410 CHARGE FOR SERVICES 7,000.00 26,000.00 26,000.00 N 262995 60000 4410 CHARGE FOR SERVICES 5,000.00 5,000.00 5,000.00 N TOTAL CHARGE FOR SERVICE 540,000.00 564,000.00 564,000.00 MISCELLANEOUS 261496 60000 4680 OTHER 20,000.00 20,000.00 20,000.00 2653 60000 4690 DONATIONS 150,000.00 150,000.00 150,000.00 2611 60000 4730 OTHER FEES 10,000.00 0.00 0.00 TOTAL MISCELLANEOUS 180,000.00 170,000.00 170,000.00 TOTAL HUMAN SERVICES FUND 11,433,351.00 12,354,851.00 12,354,851.00 i HUMAN SERVICES FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 2611 60000 HUMAN SERVICES 3,080,000.00 3,290,000.00 3,290,000.00 2617 60000 HUMAN SERVICES 120,000.00 125,000.00 125,000.00 2627 60000 HUMAN SERVICES 20,000.00 20,000.00 20,000.00 2628 60000 HUMAN SERVICES 40,000.00 40,000.00 40,000.00 2630 60000 HUMAN SERVICES 0.00 40,000.00 40,000.00 2632 60000 HUMAN SERVICES 457,500.00 560,000.00 560,000.00 2635 60000 HUMAN SERVICES 80,000.00 100,000.00 100,000.00 2636 60000 HUMAN SERVICES 230,000.00 230,000.00 230,000.00 2637 60000 HUMAN SERVICES 320,000.00 400,000.00 400,000.00 2638 60000 HUMAN SERVICES 20,000.00 40,000.00 40,000.00 2641 60000 HUMAN SERVICES 20,000.00 50,000.00 50,000.00 2643 60000 HUMAN SERVICES 250,000.00 250,000.00 250,000.00 2644 60000 HUMAN SERVICES 40,000.00 0.00 0.00 N.) 2645 60000 HUMAN SERVICES 250,000.00 250,000.00 250,000.00 2646 60000 HUMAN SERVICES 140,000.00 200,000.00 200,000.00 2651 60000 HUMAN SERVICES 67,351.00 67,351.00 67,351.00 2652 60000 HUMAN SERVICES 235,000.00 235,000.00 235,000.00 2653 60000 HUMAN SERVICES 424,000.00 424,000.00 424,000.00 2654 60000 HUMAN SERVICES 50,000.00 50,000.00 50,000.00 2655 60000 HUMAN SERVICES 15,000.00 15,000.00 15,000.00 2657 60000 HUMAN SERVICES 2,500.00 2,500.00 2,500.00 2658 60000 HUMAN SERVICES 4,000.00 4,500.00 4,500.00 2662 60000 HUMAN SERVICES 120,000.00 120,000.00 120,000.00 2669 60000 HUMAN SERVICES 16,000.00 35,000.00 35,000.00 2671 60000 HUMAN SERVICES 180,000.00 120,000.00 120,000.00 2672 60000 HUMAN SERVICES 103,000.00 35,000.00 35,000.00 2673 60000 HUMAN SERVICES 110,000.00 120,000.00 120,000.00 261496 60000 HUMAN SERVICES 2,230,000.00 2,630,000.00 2,630,000.00 262695 60000 HUMAN SERVICES 620,000.00 620,000.00 620,000.00 262995 60000 HUMAN SERVICES 195,000.00 178,000.00 178,000.00 264095 60000 HUMAN SERVICES 15,000.00 15,000.00 15,000.00 264096 60000 HUMAN SERVICES 5,000.00 35,000.00 35,000.00 265995 60000 HUMAN SERVICES 500,000.00 510,000.00 510,000.00 HUMAN SERVICES FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 267695 60000 HUMAN SERVICES 1,184,000.00 1,253,500.00 1,253,500.00 267895 60000 HUMAN SERVICES 290,000.00 290,000.00 290,000.00 TOTAL HUMAN SERVICES FUND 11,433,351.00 12,354,851.00 12,354,851.00 N 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 $ 1,649,856 $ 1,600,000 $ 1,800,000 $ 1,800,000 Supplies 129,862 156,000 156,000 156,000 Purchased Services 1,153,651 1,318,000 1,318,000 1,318,000 Fixed Charges 16,237 6,000 16,000 16,000 Gross County Cost $ 2,949,606 $ 3,080,000 $ 3,290,000 $ 3,290,000 Revenue 2,949,606 3,080,000 3,290,000 3,290,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - -- SUMMARY OF CHANGES: Budget is up $210,000 or 6.8% over last year. 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 622 630 630 Efficiency Measures Per capita cost $14.54 $14.77 $18.12 Per capita cost (county support) In-Kind $2.19 $2.20 $2.25 Effectiveness Measures (desired results) Maintain full case load slots 562 562 562 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 295 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 RESOURCES LAST FY CUR ENT FY EF X Y NEXT FY RECOMMEND Personnel Services $ 1,059,813 $ 1,000,000 $ 1,200,000 $ 1,200,000 Supplies 79,278 200,000 200,000 200,000 Purchased Services 1,031,533 1,027,000 1,227,000 1,227,000 Fixed Charges 1,950 3,000 3,000 3,000 Gross County Cost $ 2,172,574 $ 2,230,000 $ 2,630,000 $ 2,630,000 Revenue 2,172,574 2,230,000 2,630,000 2,630,000 I Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - SUMMARY OF CHANGES: Budget is up $400,000 or 17.97% for Migrant Head Start program expansion and improvement. OBJECTIVES: 1) Administer program in accordance with DHHS rules and regulations; and 2) Provide services to eligible clients as specified in the Migrant Head Start plan. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 175 250 250 Efficiency Measures Per capita cost $10.71 $10.70 $12.25 Per capita cost(county support) In-kind $1.70 $1.85 $1.90 Effectiveness Measures (desired results) Maintain performance standards Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 296 • 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 $ 43,793 $ 69,000 $ 50,000 $ 50,000 Supplies 1,150 1,000 1,000 1,000 Purchased Services 79,594 50,000 74,000 74,000 Gross County Cost $ 124,537 $ 120,000 $ 125,000 $ 125,000 Revenue 124,537 120,000 125,000 125,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - -- SUMMARY OF CHANGES: State funding increased $5,000 or 4.2% for 2005. OBJECTIVES: Provide preschool services to school districts requesting the services. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 41 45 45 Efficiency Measures Per capita cost $0.61 $0.58 $0.58 Effectiveness Measures (desired results) ' Full slots maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 297 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Wagner/Peyser- - 60000-2626 DEPARTMENT DESCRIPTION: Administer all Job Service activities to the residents of Weld County. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 510,421 $ 511,700 $ 511,700 $ 511,700 Supplies 642 1,000 1,000 1,000 Purchased Services 76,466 107,300 107,300 107,300 Gross County Cost $ 587,529 $ 620,000 $ 620,000 $ 620,000 Revenue 587,529 620,000 620,000 620,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: 1) Administer Wagner/Peyser Contract in accordance with DOL rules and regulations;and 2)Provide services to eligible clients as specified in the One Stop plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 16,500 17,000 17,000 Efficiency Measures Per capita cost $2.90 $2.97 $2.89 Effectiveness Measures (desired results) Job placements 6,500 7,000 7,000 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 298 • 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 $ 16,628 $ 17,000 $ 17,000 $ 17,000 Supplies 0 0 0 0 Purchased Services 2,436 3,000 3,000 3,000 Gross County Cost $ 19,064 $ 20,000 $ 20,000 $ 20,000 Revenue 19,064 20,000 20,000 20,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: 1) Administer Summer Job Hunt contract in accordance with DOL rules and regulations;and 2)Provide services to eligible clients as specified in the One Stop plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 2,800 2,800 2,800 Efficiency Measures Per capita cost $0.09 $0.10 $0.09 Effectiveness Measures (desired results) Clients placed in employment 600 600 600 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 299 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Employment First - - 60000-2629 DEPARTMENT DESCRIPTION: This program allows eligible Food Stamp clients to participate in various job search and development activities to retrain them for better paying jobs. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 108,246 $ 113,000 $ 113,000 $ 113,000 Supplies 1,800 20,000 3,000 3,000 Purchased Services 56,507 62,000 62,000 62,000 Gross County Cost $ 166,553 $ 195,000 $ 178,000 $ 178,000 Revenue 166,553 195,000 178,000 178,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Budget decreased $17,000 or 8.7% for 2005. 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 2,100 2,100 2,100 Efficiency Measures Per capita cost $0.82 $0.93 $0.83 Effectiveness Measures (desired results) Clients placed in employment 400 400 400 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 300 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Assistance to Needy Families - - 6000-2632 DEPARTMENT DESCRIPTION: Employment/Training program for clients on welfare. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 332,886 $ 340,000 $ 378,000 $ 378,000 Supplies 318 2,000 2,000 2,000 Purchased Services 172,550 115,500 180,000 180,000 Gross County Cost $ 505,754 $ 457,500 $ 560,000 $ 560,000 Revenue 505,754 457,500 560,000 560,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES:TANF funding from Social Services has increased $102,500 or 22% to serve TANF client in 2005. OBJECTIVES: Provide employment services to TANF clients. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served/month 160 160 160 Efficiency Measures Per capita cost (county support) $2.49 $2.19 $2.61 Effectiveness Measures (desired results) Meet Federal participation rates Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 301 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Consumer Navigator- - 60000-2628 DEPARTMENT DESCRIPTION: Program to enhance workforce center services to the disabled of the community. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 21,655 $ 30,000 $ 30,000 $ 30,000 Supplies 205 1,000 1,000 1,000 Purchased Services 3,266 9,000 9,000 9,000 Gross County Cost $ 25,126 $ 40,000 $ 40,000 $ 40,000 Revenue 25,126 40,000 40,000 40,000 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 199 200 215 Efficiency Measures Per capita cost $0.12 $0.19 $0.18 Effectiveness Measures (desired results) Output goals maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 302 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 $ 75,229 $ 45,000 $ 75,000 $ 75,000 Supplies 424 1,000 1,000 1,000 Purchased Services 19,687 34,000 24,000 24,000 Gross County Cost $ 95,340 $ 80,000 $ 100,000 $ 100,000 Revenue 95,340 80,000 100,000 100,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Program funding has increased $20,000 or 25% for 2005. OBJECTIVES: To assist client in finding employment. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Efficiency Measures Per capita cost $0.47 $0.38 $0.47 Effectiveness Measures (desired results) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 303 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Workforce Investment Act(Adult Program)60000-2636 DEPARTMENT DESCRIPTION: This program provides employment and training for eligible adults. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 88,398 $ 93,000 $ 93,000 $ 93,000 Supplies 0 2,000 2,000 2,000 Purchased Services 17,213 135,000 135,000 135,000 Gross County Cost $ 105,611 $ 230,000 $ 230,000 $ 230,000 Revenue 105,611 230,000 230,000 230,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: Provide eligible adults with core services to attain employment. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 150 160 160 Efficiency Measures Per capita cost $0.51 $1.10 $1.07 Effectiveness Measures (desired results) Entered employment rate 90% 74% 74% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 304 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Workforce Investment Act(Youth Program)60000-2637 DEPARTMENT DESCRIPTION: This program provides employment and training programs for in- school and out-of-school youth. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 302,213 $ 226,960 $ 286,960 $ 286,960 Supplies 4,422 11,000 11,000 11,000 Purchased Services 55,482 82,040 102,040 102,040 Gross County Cost $ 362,117 $ 320,000 $ 400,000 $ 400,000 Revenue 362,117 320,000 400,000 400,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - SUMMARY OF CHANGES:Program funding is up$80,000 or 25%for 2005 due to federal funding levels. OBJECTIVES: To provide core services to eligible youth. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Youth served 145 150 160 Efficiency Measures Per capita cost $1.78 $1.53 $1.86 Effectiveness Measures (desired results) Entered Employment rate (Older Youth) 89% 70% 70% Skill Attainment rate (Younger Youth) 91% 82% 82% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 305 • 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, contracted services and other programs. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 23,735 $ 23,650 $ 23,650 $ 23,650 Supplies 0 0 0 0 Purchased Services 53,745 16,350 76,350 76,350 Gross County Cost $ 77,480 $ 40,000 $ 100,000 $ 100,000 Revenue 77,480 40,000 100,000 100,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Based upon past performance the program funding has been increased by $60,000. OBJECTIVES: To meet annual requirements of grant. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Efficiency Measures i Per capita cost $0.38 $0.19 $0.47 Effectiveness Measures (desired results) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 306 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND Workforce Investment Act BUDGET UNIT TITLE AND NUMBER: (Dislocated Worker Program) 60000-2643 DEPARTMENT DESCRIPTION: This program provides retraining for laid off clients. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 109,306 $ 102,340 $ 102,340 $ 102,340 Supplies 303 9,000 9,000 9,000 Purchased Services 38,432 138,660 138,660 138,660 Gross County Cost $ 148,041 $ 250,000 $ 250,000 $ 250,000 Revenue 148,041 250,000 250,000 250,000 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 170 175 180 Efficiency Measures Per capita cost $0.73 $1.20 $1.16 Effectiveness Measures (desired results) Entered employment rate 96% 83% 83% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 307 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Educational Lab - - 60000-2645 DEPARTMENT DESCRIPTION: This fund covers the cost of operating the Computer Education Lab. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 173,126 $ 110,000 $ 210,000 $ 210,000 Supplies 9,417 15,000 15,000 15,000 Purchased Services 23,768 125,000 25,000 25,000 Gross County Cost $ 206,311 $ 250,000 $ 250,000 $ 250,000 Revenue 206,311 250,000 250,000 250,000 Net County Cost $ 0 $ 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 2,483 2,500 2,500 Efficiency Measures Per capita cost $1.02 $1.20 $1.16 Effectiveness Measures (desired results) GED's obtained 70 55 60 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 308 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: AmeriCorps Program - - 60000-2646 DEPARTMENT DESCRIPTION: Youth Corp program. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 101,441 $ 100,000 $ 160,000 $ 160,000 Supplies 2,590 4,000 4,000 4,000 Purchased Services 14,053 36,000 36,000 36,000 Gross County Cost $ 118,084 $ 140,000 $ 200,000 $ 200,000 Revenue 118,084 140,000 200,000 200,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Program funding has been increased $60,000 or 43% by the federal government. Number of clients served has been increased from 9 to 12. OBJECTIVES: Provide Federal AmeriCorps program for youth to receive stipends and college tuition credits for public service work. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Participants in program g 9 12 Efficiency Measures Per capita cost $0.58 $0.67 $0.93 Effectiveness Measures (desired results) Clients completing program 9 9 12 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 309 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (Administration) 60000-2651 DEPARTMENT DESCRIPTION: This Older American's Act Grant administers the Senior programs of the Area Agency on Aging. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 59,789 $ 43,000 $ 53,000 $ 53,000 Supplies 382 2,000 2,000 2,000 Purchased Services 4,520 22,351 12,351 12,351 Gross County Cost $ 64,691 $ 67,351 $ 67,351 $ 67,351 Revenue 52,340 55,000 55,000 55,000 Net County Cost $ 12,351 $ 12,351 $ 12,351 $ 12,351 Budget Positions - - - - - - - - SUMMARY OF CHANGES: No change. OBJECTIVES: 1) Administer program as defined by CDHS/OAA rules and regulations; and 2) Provide services to eligible clients as specified in the Area Agency on Aging grant approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Programs administered 11 11 11 Efficiency Measures , Per capita cost (county support) $0.06 $0.06 $0.06 Per capita cost (other) $0.26 $0.26 $0.26 Effectiveness Measures (desired results) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. This is the only program with local dollars in it in the Human Services budget ($12,351). BOARD ACTION: 310 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (Support Services) 60000-2652 DEPARTMENT DESCRIPTION: This grant provides several contracted services to the elderly; adult day care,home nursing care,peer counseling,outreach,respite services, legal counseling and ombudsman assistance. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 97,602 $ 77,000 $ 77,000 $ 77,000 Supplies 65 300 300 300 Purchased Services 126,121 157,700 157,700 157,700 Gross County Cost $ 223,788 $ 235,000 $ 235,000 $ 235,000 Revenue 223,788 235,000 235,000 235,000 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. 311 AREA AGENCY ON AGING SUPPORT SERVICES (CONTINUED) 60000-2652 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Outreach - Homebound Spanish elderly 3,315 3,300 3,500 Adult day care 18,719 18,500 19,000 Peer Counseling 2,700 2,500 2,500 Legal consultation/representation 1,031 1,000 1,000 Homemaker and personal care 1,540 1,500 1,500 Nursing home advocacy 855 850 850 Efficiency Measures Per capita cost $1.10 $1.13 $1.09 Effectiveness Measures (desired results) Work output goals are maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 312 • 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 $ 67,714 $ 112,000 $ 82,000 $ 82,000 Supplies 7,636 8,000 8,000 8,000 Purchased Services 319,813 304,000 334,000 334,000 Gross County Cost $ 395,163 $ 424,000 $ 424,000 $ 424,000 Revenue 395,163 424,000 424,000 424,000 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 72,627 73,000 73,000 Efficiency Measures Per capita cost $1.95 $2.03 $1.97 Effectiveness Measures (desired results) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 313 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 3,974 4,000 4,000 4,000 Purchased Services 42,722 46,000 46,000 46,000 Gross County Cost $ 46,696 $ 50,000 $ 50,000 $ 50,000 Revenue 46,696 50,000 50,000 50,000 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 IWork Outputs Meals Served 19,479 19,500 19,500 Liquid supplement 5,589 5,600 5,600 Efficiency Measures Per capita cost $0.23 $0.24 $0.23 Effectiveness Measures (desired results) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 314 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (Health Services) 60000-2655 DEPARTMENT DESCRIPTION: This grant provides health services to senior community. This grant supports the annual senior health fair and the wellspring club. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 7,518 $ 7,000 $ 8,000 $ 8,000 Supplies 1,774 2,000 2,000 2,000 Purchased Services 3,853 6,000 5,000 5,000 Gross County Cost $ 13,145 $ 15,000 $ 15,000 $ 15,000 Revenue 13,145 15,000 15,000 15,000 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 Clients served 1,350 1,350 1,350 Efficiency Measures Per capita cost .06 .07 .07 Effectiveness Measures (desired results) Work output goals are maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 315 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 $ 2,807 $ 2,000 $ 2,000 $ 2,000 Supplies 0 0 0 0 Purchased Services 0 500 500 500 Gross County Cost $ 2,807 $ 2,500 $ 2,500 $ 2,500 Revenue 1,807 2,500 2,500 2,500 Net County Cost $ 1,000 $ 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 2,200 2,200 2,200 Efficiency Measures Per capita cost $0.01 $0.01 $0.01 Effectiveness Measures (desired results) Education of long term staff 2,200 2,200 2,200 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 316 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 $ 4,279 $ 3,000 $ 4,000 $ 4,000 Supplies 0 0 0 0 Purchased Services 0 1,000 500 500 Gross County Cost $ 4,279 $ 4,000 $ 4,500 $ 4,500 Revenue 4,279 4,000 4,500 4,500 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 Complaints investigated 3,500 3,500 3,500 Efficiency Measures Per capita cost $0.02 $0.02 $0.02 Effectiveness Measures (desired results) Work outputs are maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 317 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 $ 401,002 $ 400,000 $ 410,000 $ 410,000 Supplies 480 1,000 1,000 1,000 Purchased Services 96,900 99,000 99,000 99,000 Gross County Cost $ 498,382 $ 500,000 $ 510,000 $ 510,000 Revenue 498,382 500,000 510,000 510,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Program funding has been increased $10,000 or 2% for 2005. 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 600 600 600 • Efficiency Measures Per capita cost $2.46 $2.39 $2.37 Effectiveness Measures (desired results) Divert Medicaid Eligible clients from Institutional care to cost effective home care 600 600 600 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 318 • BUDGET UNIT REQUEST S UMMAR Y 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 $ 77,400 $ 67,200 $ 87,200 $ 87,200 Supplies 0 0 0 0 Purchased Services 12,600 52,800 32,800 32,800 Gross County Cost $ 90,000 $ 120,000 $ 120,000 $ 120,000 Revenue 90,000 120,000 120,000 120,000 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 585,500 600,000 600,000 Efficiency Measures Per capita cost $0.44 $0.58 $0.56 Effectiveness Measures (desired results) Passenger trips 98,548 100,000 100,000 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 319 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Area Agency on Aging (Other Programs) 60000-2669 DEPARTMENT DESCRIPTION: This area includes minor sources of funding that supplement the aging programs. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 11,118 $ 13,000 $ 13,000 $ 13,000 Supplies 0 0 0 0 Purchased Services 20,346 3,000 22,000 22,000 Gross County Cost $ 31,464 $ 16,000 $ 35,000 $ 35,000 Revenue 31,464 16,000 35,000 35,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Funding for this supplemental aging program has been increased $19,000 for 2005. OBJECTIVES: Supplement other senior programs in Weld County. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 1,280 1,300 1,300 Efficiency Measures Per capita cost $0.15 $0.08 $0.16 Effectiveness Measures (desired results) Maintain work output goals 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: 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 RESOURCES LAST FY C RRENT FY NEXT Y RECOMMEND NEXT FY Personnel Services $ 31,380 $ 50,000 $ 35,000 $ 35,000 Supplies 0 1,000 1,000 1,000 Purchased Services 85,596 129,000 84,000 84,000 Gross County Cost $ 116,976 $ 180,000 $ 120,000 $ 120,000 Revenue 116,976 180,000 120,000 120,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions I - - I - - I - - SUMMARY OF CHANGES: Due to state cuts this program has been reduced $60,000 or 33%. 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 70 70 70 Meals served 2,500 2,500 2,500 SC Personal Care Clients served 50 50 50 Loneliness contacts 4,500 4,500 4,500 Ombudsman clients served 300 400 300 Efficiency Measures Per capita cost $0.58 $0.86 $0.56 Effectiveness Measures (desired results) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 321 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Medicaid Transportation - - 60000-2672 DEPARTMENT DESCRIPTION: Non-medical transportation of Single Entry Point clients and medical transportation for Medicaid clients with broker services. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 38,246 $ 57,680 $ 29,142 $ 29,142 Supplies 0 0 0 0 Purchased Services 122,063 45,320 5,858 5,858 Gross County Cost $ 160,309 $ 103,000 $ 35,000 $ 35,000 Revenue 160,309 103,000 35,000 35,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES:Due to the state cutting funding for Medicaid transportation based on audit showing abuse and over use in the state this program has been cut$68,000 or reduced two- thirds. OBJECTIVES: To meet the eligible transportation needs of medicaid clients. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Passenger trips 2,924 2,500 2,500 Efficiency Measures Per capita cost $0.79 $0.49 $0.16 Effectiveness Measures (desired results) FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 322 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 $ 3,593 $ 3,000 $ 3,500 $ 3,500 Supplies 1,000,000 1,000,000 1,000,000 1,000,000 Purchased Services 226,472 181,000 250,000 250,000 Gross County Cost $ 1,230,065 $ 1,184,000 $ 1,253,500 $ 1,253,500 Revenue 1,230,065 1,184,000 1,253,500 1,253,000 Net County Cost $ 0 $ 0 $ 0 $ 500 Budget Positions - - - - - - - - SUMMARY OF CHANGES:Supplemental foods has been increased by$69,500 or 5.9%in 2005. OBJECTIVES: 1) Administer program in accordance with USDA rules and regulations; and 2) Provide services to eligible clients as specified in the USDA contract approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served/month 50,000 50,000 50,000 Efficiency Measures Per capita cost $6.06 $5.68 $5.84 Effectiveness Measures (desired results) Maintain or increase average monthly participation rate Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 323 • 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 c BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 197,416 $ 160,000 $ 160,000 $ 160,000 Supplies 49 1,000 1,000 1,000 Purchased Services 21,302 129,000 129,000 129,000 Gross County Cost $ 218,767 $ 290,000 $ 290,000 $ 290,000 Revenue 218,767 290,000 290,000 290,000 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 6,294 4,000 5,500 Volunteer support 2,500 2,000 2,000 Employment opportunities low-income unskilled adult labor force 1,650 1,700 1,700 Efficiency Measures Per capita cost $1.08 $1.39 $1.35 Effectiveness Measures (desired results) Work output goals maintained Y Y Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Funds are used for transportation countywide. BOARD ACTION: 324 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: HUMAN SERVICES FUND BUDGET UNIT TITLE AND NUMBER: Multi-Disciplinary Youth Assessment - - 60000-2638 DEPARTMENT DESCRIPTION: This program provides planning and treatment plans for at-risk youth in combination with the DA, SS, North Range and Island Grove. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 41,581 $ 15,000 $ 35,000 $ 35,000 Supplies 0 0 0 0 Purchased Services 409 5,000 5,000 5,000 Gross County Cost $ 41,990 $ 20,000 $ 40,000 $ 40,000 Revenue 41,990 20,000 40,000 40,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - I - - I - - SUMMARY OF CHANGES:This budget is a contract with Social Services for the MYAT program for at-risk youth. Full-year funding of$40,000. OBJECTIVES: 1) Administer program in accordance with SS contract. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 50 50 50 Efficiency Measures Per capita cost $0.21 $0.10 $0.19 Effectiveness Measures (desired results) Maintain requirements of contract 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: Tony Grampsas Youth Services - - 60000-2644 DEPARTMENT DESCRIPTION: This grant provides employment and training opportunities to high risk youth. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 0 $ 15,000 $ 19,000 $ 19,000 Supplies 0 1,000 1,000 1,000 Purchased Services 0 16,000 20,000 20,000 Gross County Cost $ 0 $ 32,000 $ 40,000 $ 40,000 Revenue 0 32,000 40,000 40,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES:State funding that was cut two years ago has been restored to former levels with the $8,000 increase in 2005. OBJECTIVES: 1)Administer program as defined by DOLA rules and regulations; and 2) Provide services to eligible clients as specified in the TGYS plan approved by the Board. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Clients served 12 20 Efficiency Measures Per capita cost $0.15 $0.19 Effectiveness Measures (desired results) Work output goals maintained 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: Part E Family Caregiver Support- - 60000-2673 DEPARTMENT DESCRIPTION: This program provides support to family who are caring for relatives at home. ACTUAL BUDGETED REQUESTED RECOMMEND RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services $ 52,786 $ 35,000 $ 45,000 $ 45,000 Supplies 746 1,000 1,000 1,000 Purchased Services 32,502 74,000 74,000 74,000 Gross County Cost $ 86,034 $ 110,000 $ 120,000 $ 120,000 Revenue 86,034 110,000 120,000 120,000 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions - - - - - - - - SUMMARY OF CHANGES:Program grant funding has been increased$10,000 of 9.1%for 2005. OBJECTIVES: 1) Administer program in accordance with Older American Act Requirements. PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Care giver Support - units of services 157 175 200 Grandparents raising grandkids - clients served 132 150 200 Efficiency Measures Per capita cost $0.42 $0.53 $0.56 Effectiveness Measures (desired results) Maintain requirements of grant Y V Y FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 327 tett WUDc COLORADO J saNnd _a . 2flN2A3 , 1VIO9d 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$5,350,000. Given the uncertainty of state and federal funding and tax collections, it is recommended that this amount, coupled with the approximate $2,000,000 carry-over fund balance in the General Fund be retained. SOLID WASTE FUND: The Solid Waste Fund is funded at the anticipated revenue level of fees at $1,300,000 with an anticipated beginning fund balance of$950,000. Funds are committed to offset environmental health costs: the household hazardous waste program ($707,377), overhead ($22,913), 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 $399,000 based upon the anticipated operating costs for 2005. 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$3,500,000 has been established for 2005, which is greater than the required three percent of fiscal spending. 329 CONSERVATION TRUST FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND INTERGOVERNMENTAL REVENUE 2200 73700 4332 LOTTERY 340,000.00 385,000.00 385,000.00 MISCELLANEOUS REVENUE 2200 73700 4610 EARNINGS ON INVESTMENTS 14,000.00 14,000.00 14,000.00 TOTAL CONSERVATION TRUST FUND 354,000.00 399,000.00 399,000.00 w w 0 CONSERVATION TRUST FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 2200 73700 CONSERVATION TRUST 354,000.00 399,000.00 399,000.00 TOTAL CONSERVATION TRUST FUND 354,000.00 399,000.00 399,000.00 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 RECOMMEN RESOURCES LAST FY CURRENT FY NEXT FY D NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 0 0 0 0 Purchased Services 348,555 352,937 333,837 333,837 Fixed Charges 0 0 0 0 Capital 136,704 1,063 65,163 65,163 Gross County Cost $ 485,259 $ 354,000 $ 399,000 $ 399,000 Revenue 416,752 354,000 399,000 399,000 Net County Cost $ 68,507 $ 0 $ 0 $ 0 Budget Positions SUMMARY OF CHANGES: Revenues from the Colorado Lottery are being projected at a $385,000 or 7.5%reduced level due to a drop in the proceeds from Lotto and Powerball from 2003, and$14,000 from interest earnings. The fund has a$500,000 carry over fund balance that allows the county to spend the proceeds one year after receipt,which is a prudent spending philosophy for this fund. Island Grove Park will have a gross cost of$412,837, less$79,000 in revenue for a net of$333,837, down $19,100 from 2004. A total of$65,163 is in unallocated capital items. Since 2002, the Missile Site Park has been funded in the General Fund. OBJECTIVES: See criteria following Administrative Recommendation. 332 • CONSERVATION TRUST FUND (CONTINUED) 2200-73700 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Island Grove Park Visitors 395,000 400,000 404,000 Efficiency Measures Per capita cost (county support) $2.39 $1.70 $1.86 Cost Per Visitor $1.22 $0.88 $0.99 Effectiveness Measures (desired results) Percentage of increased use 3% 2% 2% Percentage of increased revenue from user fees to support parks 5% -2.6% 7% FINANCE/ADMINISTRATION RECOMMENDATION: Historically, the following is the amount of money received annually since the lottery started: 1983 $ 194,698 1984 195,304 1985 151,033 1986 138,069 1987 162,736 1988 154,074 1989 130,764 1990 136,726 1991 200,103 1992 220,219 1993 264,371 1994 205,534 1995 327,162 1996 312,024 1997 356,262 1998 363,962 1999 286,971 2001 358,802 2002 391,780 2003 416,752 333 CONSERVATION TRUST FUND (CONTINUED) 2200-73700 FINANCE/ADMINISTRATIONRECOMMENDATION(CONTINUED): The funds have been used for maintenance and development of Island Grove Park and the Missile Site Park,with the exception of the following items: Entity Purpose Amount 1983: Greeley Civic Auditorium $ 141,464 1984: Greeley Civic Auditorium $ 143,000 1985: Greeley Civic Auditorium $ 90,000 1986: Greeley Civic Auditorium $ 51,500 LaSalle Community Center 10,000 Ault Park System 7,500 Dacono Park Improvements 3,000 Windsor Park Improvements 6,000 Ft. Lupton Pearsin Park Sports Complex 10,000 Independence Stampede Headquarters Facility 5,000 Since 1987a11 funds have gone to the two county parks. Beginning in 2002 only Island Grove Park has been funded. In 1984,the Board adopted the following criteria,in priority order,for the use and allocation of Weld County lottery funds. This policy remains in force today: 1. To maintain and develop the two existing county parks. 2. Projects must enhance the quality of life for the citizens of Weld County. 3. Projects must contribute to or compliment the economic development activities of Weld County. 4. Projects must have an area impact or significance. 5. Funds used for local community projects must have substantial local support. 6. Outside of existing county parks, no operating funds shall be contributed to projects. 334 • CONSERVATION TRUST FUND (CONTINUED) 2200-73700 FINANCE/ADMINISTRATION RECOMMENDATION(CONTINUED): No capital items were requested,but$65,163 is recommended as undesignated in case needs are identified during 2005: ITEM REQUESTED RECOMMENDED Undesignated $ 65,163 $ 65,163 $ 65,163 $ 65,163 BOARD ACTION: 335 CONTINGENT FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • • TAXES 2300 90300 4112 CURRENT PROPERTY TAXES 1,300,000.00 1,600,000.00 1,600,000.00 TOTAL CONTINGENT FUND 1,300,000.00 1,600,000.00 1,600,000.00 w rn 1 CONTINGENT FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 2300 90300 CONTINGENT 5,550,000.00 5,350,000.00 5,350,000.00 TOTAL CONTINGENT FUND 5,550,000.00 5,350,000.00 5,350,000.00 w w 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 0 5,550,000 5,350,000 5,350,000 Capital 0 0 0 0 Gross County Cost $ 0 $ 5,550,000 $ 5,350,000 $ 5,350,000 Revenue/Fund Bal. 1,698,063 4,250,000 3,750,000 3,750,000 Net County Cost $ 1,698,063 $ 1,300,000 $ 1,600,000 $ 1,600,000 Budget Positions SUMMARY OF CHANGES: The Contingency Fund is funded at the level of $5,350,000 by a carryover fund balance of$3,750,000, and property taxes of$1,600,000. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: It is recommended that the amount of $5,350,000 and the Emergency Reserve of$3,500,000 provide adequate reserves for the county and should be retained. BOARD ACTION: 338 EMERGENCY RESERVE FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • TAXES 2300 90300 4112 CURRENT PROPERTY TAXES 0.00 0.00 0.00 TOTAL CONTINGENT FUND 0.00 0.00 0.00 w EMERGENCY RESERVE FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 2400 53100 EMERGENCY RESERVE 3,025,000.00 3,500,000.00 3,500,000.00 TOTAL EMERGENCY RESERVE FUND 3,025,000.00 3,500,000.00 3,500,000.00 w A 0 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: EMERGENCY RESERVE FUND BUDGET UNIT TITLE AND NUMBER: Emergency Reserve -- 2400-53100 DEPARTMENT DESCRIPTION: The Emergency Reserve Fund is established per Amendment One (TABOR), passed November 3, 1992, which requires that an emergency reserve be established to be used for declared emergencies only,and that each local government shall reserve for 19931 percent or more, for 1994 2 percent or more, and for all later years 3 percent or more of the fiscal year spending,excluding bonded debt service. Caused reserves apply to the next year's reserve. ACTUAL BUDGETED REQUESTED 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 3,025,000 3,500,000 3,500,000 Capital 0 0 0 0 Gross County Cost $ 0 $ 3,025,000 $ 3,500,000 $ 3,500,000 Revenue/Fund Bal. 0 0 0 0 Net County Cost $ 0 $ 3,025,000 $ 3,500,000 $ 3,500,000 Budget Positions SUMMARY OF CHANGES: The emergency reserve id funded at $3,500,000, which meets the three percent fiscal year spending requirement. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: It is recommended that $3,500,000 be funded to comply with the TABOR Amendment requirement passed in 1992. Reserve is funded from carry-over fund balance. 341 SOLID WASTE FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • CHARGE FOR SERVICES 2700 90200 4410 CHARGE FOR SERVICES 1,500,000.00 1,300,000.00 1,300,000.00 TOTAL SOLID WASTE FUND 1,500,000.00 1,300,000.00 1,300,000.00 w N) SOLID WASTE FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 2700 21240 ORDINANCE 163 ENFORCEMENT 64,972.00 64,972.00 64,972.00 2700 90200 SOLID WASTE 727,651.00 527,651.00 527,651.00 2700 90200 TRANSFERS 707,377.00 707,377.00 707,377.00 TOTAL SOLID WASTE FUND 1,500,000.00 1,300,000.00 1,300,000.00 W W 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 RECOMMEN RESOURCES LAST FY CURRENT FY NEXT FY D NEXT FY Personnel Services $ 29,414 $ 38,622 $ 38,622 $ 38,622 Supplies 0 650 650 650 Purchased Services 12,899 25,700 25,700 25,700 Fixed Charges 0 0 0 0 Capital 0 0 0 0 Gross County Cost $ 42,313 $ 64,972 $ 64,972 $ 64,972 Revenue 0 0 0 0 Net County Cost $ 42,313 $ 64,972 $ 64,972 $ 64,972 Budget Positions 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. 344 CODE ENFORCEMENT (CONTINUED) 2700-21240 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of Complaints 760 775 775 Efficiency Measures FTE's per 10,000/capita 0.049 0.048 0.047 Per capita cost (county support) $0.208 $0.312 $0.303 Effectiveness Measures (desired results) Reduced roadside litter 90% 90% 90% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 345 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 797,606 1,291,648 1,212,115 1,212,115 Fixed Charges 570,322 143,380 22,913 22,913 Capital 23,397 0 0 0 Gross County Cost $ 1,391,325 $ 1,435,028 $ 1,235,028 $ 1,235,028 Revenue 1,285,443 1,500,000 1,300,000 1,300,000 Fund Balance $ - 105,882 $ - 64,972 $ -64,972 $ -64,972 Budget Positions SUMMARY OF CHANGES: Revenues are down$200,000 due to lower utilization of the landfills in Weld County,even with the revenue potential from the 2002 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. 'twill not generate 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 $22,913 for 2005. $440,000 is requested for road projects to mitigate landfill impacts. Undesignated amounts of $64,738 are in the budget. OBJECTIVES: 1) Mitigate the impact of solid waste sites in Weld County; and 2) Provide Household Hazardous Materials Program. 346 SOLID WASTE FUND (CONTINUED) 2700-90200 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Landfill Inspections 36 45 45 Household Hazardous Material (HHM) 680,179 707,377 707,377 Surcharge Collected $1,286,662 $1,425,000 $1,500,000 Efficiency Measures Per capita cost (collected) $6.60 $7.07 $7.19 Per capita HHM cost $3.49 $3.51 $3.39 Effectiveness Measures (desired results) Community Clean-ups 4 4 4 Increased volume of HHM diverted from landfills 7% 9% 10% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. The amount of $64,738 remains undesignated in the 2005 budget to mitigate impacts of landfills, such as road access, cleanups, and transfer stations. A$950,000 fund balance also exists for the same needs if required. BOARD ACTION: 347 a fri WilC. COLORADO 348 UND$ � 0 V �� TEN YEAR TREND Capital Expenditures • $10,000,000 $9,000,000 - $8,717,908 $8,000,000 - $7,000,000 - $6,755,000 $6,000,000 $5,549,930 $5,850,042 $5,716,323 1/40 $5,000,000 $4,914,112 $4,658,755 $4,000,000 $3,790,000 $3,503,730 $3,000,000 $2,275,000 $2,000,000 - $1,000,000 - $0 I I 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 • CAPITAL EXPENDITURES FUND SUMMARY The Capital Expenditures Fund was established to budget for financial resources used for the acquisition or improvement of the capital facilities of the county. A detailed Long Range Capital Plan for 2005-2009 is presented in this section and relates to the specifics of the 2005 capital project budgets. The Capital Expenditures Fund accounts for various capital improvement projects for county buildings. The 2005 program is funded at$6,755,000,with$4,575,000 from property tax,$500,000 from an Energy Impact Grant, and$100,000 from interest. Anticipated projects include$125,000 for parks and recreation, $2,500,000 for the Southeast County Service Center, and $100,000 for special projects. In addition, $2,450,000 will be reserved for construction of Phase III of the North Jail Complex and to do a buy-out on the jail Certificates of Participation(COP)in 2007. Carry-over beginning fund balance of$1,580,000 is anticipated,and$4,030,000 ending reserve fund balance is anticipated at the end of 2005. The funds for Phase III of the jail will not be spent for construction until 2007-2008. Based upon a study done by the Sheriff's Office, the additional 160-bed facility will add operational costs of approximately $2,300,000 in 2009. This amount is programmed into the long-term operational budget projections. The $2,500,000 is being used in 2005 - 2007 for one-time expenses to construct the Fort Lupton Administration Building($2,500,000)and to pay for the COP($5,201,500) in 2007. The operation costs for the new Fort Lupton facility will be offset by eliminating the old, more costly to maintain, building. 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. 350 CAPITAL EXPENDITURES FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND TAXES 4000 17500 4112 CURRENT PROPERTY TAXES 2,275,000.00 4,575,000.00 4,575,000.00 INTERGOVERNMENTAL 4000 17500 4340 GRANT 0.00 500,000.00 500,000.00 MISCELLANEOUS 4000 17500 4610 EARNINGS ON INVESTMENTS 0.00 100,000.00 100,000.00 TOTAL CAPITAL EXPENDITURES FUND 2,275,000.00 5,175,000.00 5,175,000.00 w vi CAPITAL EXPENDITURES FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 4000 17500 CAPITAL IMPROVEMENT AND ACQUISITION 3,740,000.00 6,755,000.00 6,755,000.00 TOTAL CAPITAL EXPENDITURES FUND 3,740,000.00 6,755,000.00 6,755,000.00 w Ui BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: CAPITAL EXPENDITURES BUDGET UNIT TITLE AND NUMBER: Capital Expenditures --4000-17500 DEPARTMENT DESCRIPTION: Capital projects for general county use. Created in accordance with C. R. S. 29-1-301(1.2)April 5, 1984. Formerly Public Works-County Buildings Fund (Fund 33). ACTUAL BUDGETED REQUESTED 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 3,790,000 2,275,000 6,755,000 6,755,000 Gross County Cost $ 3,790,000 $ 2,275,000 $ 6,755,000 $ 6,755,000 Revenue 300,000 0 600,000 600,000 Fund Balance 0 0 1,580,000 1,580,000 Net County Cost $ 3,490,000 $ 2,275,000 $ 4,575,000 $ 4,575,000 Budget Positions SUMMARY OF CHANGES: The Capital Expenditures Fund accounts for various capital improvement projects for county buildings. The 2005 program is funded at $6,755,000, with $4,575,000 from property tax,$500,000 from an Energy Impact Grant,and$100,000 from interest. Anticipated projects include$125,000 for parks and recreation,$2,500,000 for the Southeast County Service Center, and $100,000 for special projects. In addition, $2,450,000 will be reserved for construction of Phase III of the North Jail Complex and to do a buy-out on the jail Certificates of Participation(COP)in 2007. Carry-over beginning fund balance of$1,580,000 is anticipated, and $4,030,000 ending reserve fund balance is anticipated at the end of 2005. OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: Budget reflects the 2005 funding level of the Proposed Long Range Capital Plan for 2005 - 2009. The actual plan is on the pages immediately following. BOARD ACTION: 353 oavxma� WELD COUNTY LONG RANGE CAPITAL PROJECTS FIVE-YEAR PLAN 2005 - 2009 Presented By: Donald D. Warden, Director Finance and Administration September, 2004 355 LONG RANGE CAPITAL PROJECTS FIVE YEAR PLAN 2005 - 2009 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 2005 - 2009. 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. 2005 - 2009 Five-year Plan 4. 2005 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 2005-2009 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 2005 budget for the capital construction program. It provides specific detail regarding each recommended project and the impact on the 2005 county budget. 356 FINANCING ALTERNATIVES 357 FINANCING Overview: There are a number of ways to finance capital improvement projects. Some of the most common methods are: 1. Pay as you go: Pay as you go is a method of financing capital projects with current revenues -- paying cash instead of borrowing against future revenues. Pay as you go has several advantages. First, it saves interest cost. Second, pay as you go protects borrowing capacity for unforeseen major outlays that are beyond any current year's capacity. Third, when coupled with regular, steady completion of capital improvements and good documentation and publicity, pay as you go fosters favorable bond ratings when long term financing is undertaken. Finally, the technique avoids the inconvenience and considerable cost associated with marketing of bond issues, advisors, counsel, printing, etc. However,there are practical and theoretical disadvantages to a pay as you go policy. First, pay as you go puts a heavy burden on the project year. Second, it creates awkward fluctuating expenditure cycles which do not occur with extended financing. Third,a long life asset should be paid for by its users throughout its normal life rather than all at once by those who may not have the use of it for the full term. Finally, when inflation is driving up construction costs, it may be cheaper to borrow and pay today's prices rather than wait and pay tomorrow's. 2. All borrowing policy: An all borrowing policy or a substantial reliance on debt financing is another approach. The annual available resources could be used entirely for debt service with the size of the annual resources setting the limit on the amount that could be borrowed. 3. Capital reserve: A capital reserve plan is an approach where the annual resources available could be accumulated in one or more capital reserve funds,the amounts invested,and when any funds become adequate to pay for a proposed project, the fund could be expended. This is a good approach when a county has a capital requirement which can wait. Accumulation of the necessary capital funds over a period of time is a feasible approach,assuming a relatively stable construction dollar. HB1111 passed in 1982 specifically provides for a capital improvements trust fund for capital reserves. 358 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 ofjurisdictions. 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. 359 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. 360 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. 361 • 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. 362 • 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 underwriting of conventional bonds. The term of the leases generally are short, usually from seven to ten years. Because the security underlying the lease is not good compared with conventional financing, interest rates on leases are higher. Building Authority: A building authority is a non-profit corporation which generally is formed at the request of the governing body of the county or local jurisdiction,which also appoints the Board of Directors of the corporation. Weld County created such an authority in 1987 named the Weld County Finance Corporation. The directors are the Director of Finance and Administration, County Attorney, and Director of General Services, each appointed for ten year terms. 363 • 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. 364 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. 365 • 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. ' 366 COMPLETED CAPITAL PROJECTS 1999 - 2003 367 COMPLETED CAPITAL PROJECTS Actual Actual Actual Actual Actual . Requirements Total 1999 2000 2001 2002 2003 Centennial Complex • $ 1,244,737 $ 353,935 $ 744,776 $ 61,798 $ 35,528 $ 48,700 Court House 55,135 15,000 20,582 2,023 17,530 Courthouse Annex 940,018 162,159 766,868 10,991 West Annex 604,391 604,391 Downtown Parking/Future Expansio 1,015,519 1,015,519 Food Clearing House 19,562 19,562 Grader Sheds 428,087 266,713 161,374 Head Start 609,209 9,272 99,505 289,640 210,792 Health Department 1,423,679 1,423,679 4i Island Grove 248,227 7,600 98,217 5,706 136,704 To Jail 9,224,408 85,162 33,157 4,052,834 5,053,255 Sheriffs Administration Bldg 2,955,663 53,330 2,870,111 32,222 North County Complex 893,911 329,346 308,453 77,558 178,554 Public Works 1,640,921 1,366,960 172,002 101,959 Weed Control 164,045 164,045 Social Services 987,390 911,493 75,897 Southwest Weld Complex 4,655,678 141,979 4,129,100 360,682 23,917 Training Center 1,036,938 50,087 961,819 2,896 11,068 11,068 Miscellaneous 80,831 9,662 28,470 14,975 27,724 $28,228,349 $ 4,658,755 $3,503,730 $ 5,716,323 $ 8,717,908 $ 5,631,633 2005 - 2009 FIVE YEAR CAPITAL PROJECTS PROGRAMS 369 2005 - 2009 FIVE-YEAR CAPITAL PROJECTS PROGRAM TOTAL REQUIREMENTS (5 Years) 2005 2006 2007 2008 2009 CAPITAL EXPENDITURE FUND: Capital Reserve $ 4,098,500 $ 2,450,000 $ 5,450,000 $(4,201,500) $(1,800,000) $ 2,200,000 Jail Expansion 8,000,000 0 0 - 4,000,000 4,000,000 0 Lo Southeast County Service o Center 2,500,000 2,500,000 0 0 0 0 Parks/Recreation 625,000 125,000 125,000 125,000 125,000 125,000 COP Payoff 5,201,500 0 0 5,201,500 0 0 Miscellaneous projects 500,000 100.000 100,000 100,000 100.000 100.000 TOTAL $20.925,000 $ 5,175,000 $ 5,675,000 $ 5,225,000 $ 2,425,000 $ 2,425.000 RESOURCE CAPACITY ***************** FUNDING SOURCES ***************** CASH FLOW ANALYSIS 371 CAPITAL EXPENDITURES FUND RESOURCE CAPACITY 2005 - 2009 INTEREST PROPERTY OTHER TOTAL TAX 2005 $ 100,000 $ 4,575,000 $ 500,000 $ 5,175,000 2006 100,000 5,575,000 0 5,675,000 2007 150,000 5,075,000 0 5,225,000 2008 150,000 2,275,000 0 2,425,000 2009 150,000 2,275,000 0 2,425,000 372 CASH FLOW ANALYSIS CASH REVENUES EXPENDITURES RESOURCES BEGINNING ENDING FUND CAPITAL OTHER/ FUND BALANCE FUND INTEREST CONSTRUCTION BALANCE 2005 $ 1,580,000 $ 4,575,000 $ 600,000 $ 2,725,000 $4,030,000 2006 4,030,000 5,575,000 100,000 225,000 9,480,000 2007 9,480,000 5,075,000 150,000 9,426,500 5,278,500 2008 5,278,500 2,275,000 150,000 4,225,000 3,478,500 2009 3,478,500 2,275,000 150,000 225,000 5,678,500 373 CORRECTIONAL FACILITY Existing Situation: The Centennial Complex Jail was constructed in 1978,and was remodeled three times to increase the capacity to 294 beds. In 1997, Phase I of the North Jail Complex was constructed with 160 beds,and all the core service facilities. The North Jail Complex is currently designed for a build out of 640 beds,but the site can accommodate a 960-bed facility. Each phase would be in increments of approximately 160-226 beds. Jail population continues to grow in Weld County. Phase II has been completed and opened in January, 2004. Phase II added 226 beds based upon the design. Construction of Phase II allowed for the closure of the Centennial Jail and conversion of the space to accommodate Court needs. Phase III will be an additional 160 beds, and is anticipated to be constructed in 2007 - 2008. Proposed Solution: It is proposed that additional phases of the North Jail Complex be constructed in increments of 160- 226 beds asneeded. The total project of approximately 211,355 square feet will be constructed in phases. The first phase constructed in 1997 was 125,775 square feet. It included the core service facilities, such as kitchen, administrative offices, medical detention, booking area, and lobby to accommodate 640 inmates. Phase II has 226 beds and is both maximum and medium security to accommodate the projected inmate classifications. Phase II was constructed in the 2002 - 2003 time frame and became fully operational as of 2004. Phase III will have 160 beds and will be constructed in the 2007 - 2008 time frame. Financing: It is recommended that the county budget$8,000,000 in the 2005 -2009 capital plan budget for funding of Phase III for 160 additional beds. In addition,$2,300,000 for operation of the additional jail must be programmed into the operational budget plan for 2008. The $2,300,000 will be in the Capital budget in 2005-2007 for one-time expenses of constructing the Southeast County Service Center($2,500,000)in 2005,and early payoff of the jail Certificates of Participation($5,201,500)in 2007. 374 SL£ :14LA xda { iiiili atilk WA'ug'11 )1m m I i a�f 111111!! �_�_�. .�_ _.JI.1 r►. $ ii • ® E tiles! Plill gg ¢ `1 ii d I .� eee...J I• .�. I 1 l 1 a ,.. ■1111' 74 ii ros 1► —yY�IL. II It 'z I 1 It is ® / F n ' cling - � C ij ;ill �/ -I(3j 111111 ii 6_, A —\ . o n �T -2 -1 o dPku' �¢ I� ' �' ,, � 1 118 Mi�.. U II I1 E a3 • 1 70 O d i m III"E ._ r•��.• i @ l ;r.fir.:-it •.•�uC•er-9:e•ar�tl��- ,i I�•�i'I �I di • t !I[ �"!I@t:�.::�91TA�•��^J��u�� I �?��'-I 1 �/551 '% ��vv: �� `• C . }}} _ . �:cau�ill G F� Ner I { I I H I WI ► :: I gLAW ENFORCEMENT 9 ��1 OM Ili ADMINISTRATION BUILDING P WELD COUNTY BUSINESS PARK, GREELEY, CO WELD COUNTY BUSINESS PARK Existing Situation: In 1987 Weld County acquired 160 acres located in the southwest corner of"O"Street and North 11th Avenue in Greeley. Funds for the property came from the sale of the Health Building. Proposed Solution: The property is large enough to allow for future consolidation of county facilities in one area. The utilities and site improvement were developed in 1988 at an estimated cost of$1,750,000 with the aid of a$630,000 EDA Grant. The first facilities,completed in 1989, included a 15,000 square foot building for Human Services and a county motor vehicle shop. Fifty to 60 acres have been developed for building and storage sites and approximately 60 acres can be mined for gravel and reclaimed in an attractive way. The new correctional facility is located on this site, as well as Human Services,Health Department, Household Hazardous Waste Building,Training Center, Motor Pool, Public Works,and two administrative buildings. A portion of the property was made available for commercial development and offered at no cost or low cost to private parties for economic development incentives. A PUD was approved for land use purposes in 1989. Financing: Development, using future years' funds, is programmed into the long-range plan under specific projects, which include a correction facility ($8,000,000) and Administrative Facility ($5,000,000). 376 • GRADER SHEDS/ICE CONTROL STORAGE BUILDING Existing Situation: The county currently has 18 grader sheds throughout Weld County, to accommodate road maintenance functions in all sectors of the county. The grader sheds are in various conditions, ranging from good to needing replacement. Seventeen have recently been replaced--Nunn(1981), Gwonda (1982), Vim (1983), New Raymer(1984), Mead (1985), Rockport(1986), Kiowa (1987), Severance(1987),Gilcrest(1989),Ault(1989), Briggsdale(1991), Keenesburg(1994)Stoneham (1994), Dacono(1995), Fort Lupton(2000), Gill(2001),Galeton(2003), and New Raymer(2004). Rockport (2006) is the only remaining shed to be replaced. In addition, four ice control storage buildings were constructed in 2001- 2003. An additional storage facility at the Public Works Headquarters was built in 2003. 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: The county, since 1982, has totally reconstructed and upgraded all grader and road maintenance facilities. The county should continue a sound maintenance and replacement program, so the buildings do not fall into the disrepair condition they were in prior to 1982. The funding mechanism should be a pay-as-you-go function out of the Capital Fund. 377 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 DistrictAttorney Juvenile Division. As the population grows and court related activities grow the space requirements continue to expand. Proposed Solution: With the growing needs of the courts it will require that the county convert the Centennial Center, including the jail, to courtrooms and court-related offices. With the construction of Phase II of the North Jail, the Centennial Jail was closed and remodeled into court-related space in 2004. All Sheriffs office administrative functions,along with Communications and Records,were moved to the new Public Safety Administrative Building next to the North Jail in 2003. 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 2004, three additional district courtrooms were 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 2010. The first floor of the Centennial Jail has been converted into courtrooms. The second floor of the jail will be remodeled in the future for additional court and office facilities. The third floor of the jail was remodeled in 2004 for the work release program. First floor Centennial offices were converted into office space for the Clerk to the Court. The space in the Courthouse occupied by the Clerk to the Court was converted into a district courtroom. Space occupied by the Weld County Commissioners and administrative functions will be converted to court-related space and District Attorney space after these functions move to a new administrative building sometime after 2010. Financing: The county can accommodate court related activities in the space of the Courthouse and Centennial Complex for several years. In addition, the block to the southeast of the Centennial Complex has been acquired by the county and converted into a parking lot. In the future when the need arises, that block can serve as a site for court building expansion and a parking garage structure to accommodate court space needs. Also, in the next decade it may be necessary to have court facilities in the southern part of Weld County where the population is growing at a rapid rate. The funding mechanism for all courtfacility needs should be a pay-as-you-go function out of the Capital Fund. 378 • PUBLIC SAFETY ADMINISTRATION BUILDING Existing Situation: Growing needs of the courts require that the county convert the Centennial Center,including the jail, to courtrooms and court-related offices. With the construction of Phase II of the North Jail, the Centennial Jail will be closed and remodeled into court-related space. In addition,all Sheriffs office administrative functions,along with the Communications and Records, 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 Sheriffs 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. 379 DOWNTOWN GREELEY PARKING AND LAND Existing Situation: The Courthouse and Centennial Center are located in the center of downtown Greeley. The future plans are for these facilities to be the judicial center for the 19th Judicial District that serves Weld County. Parking has been a long time problem in the area for citizens using the facilities. In addition, as Weld County looks to the future there will be a need to have land to locate future court facilities. The court administration is insistent upon having a centralized location, since other jurisdictions have had logistical problems attempting to split court facilities into more than one location. As a result, there is a need to acquire land adjacent to the current location to accommodate future court facilities. Proposed Solution: In July, 2003, the county purchased a portion of an adjacent block of property to the Centennial Complex and Courthouse to allow for surface parking in the immediate future,and to provide future building sites for future court facilities. Opportunity existed to purchase approximately 100,000 square feet adjacent to the current facilities in 2003. The parking was developed in 2004, and needed facilities can be constructed on this site in the future. Financing: In 2003, fund balance from the General Fund in the amount of$1,500,000 was transferred to the Capital Expenditure Fund to acquire the site and put money aside for the parking improvements in 2004. Approximately 250 parking spots have been developed to serve the area. As portions of the site are needed for court building sites, a parking structure can be built to accommodate added parking needs or land to the east or south of the site can be acquired for surface parking. 380 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. 381 SOUTHEAST COUNTY SERVICE CENTER Existing Situation: The Southeast County Service Center was acquired as a used building in the early 1980's from the City of Fort Lupton. With the growth in the area, the building is no longer large enough for the functions located in the building, and the building is in need of remodeling. Proposed Solution: It is proposed that a new 12,500 square foot building be constructed in east Fort Lupton on a five-acre site in 2005. The building will accommodate the current services, plus allow room for future expansion of services in the area. The location of the building in east Fort Lupton will better accommodate not only Fort Lupton residents, but also residents from the Hudson and Lochbuie areas. Financing: The building will be constructed in 2005. Funds in the amount of$2,500,000 are budgeted in the 2005 budget for the land and 12,500 square foot building. A State Energy Impact Assistance Grant, in the amount of $500,000, has been approved for the project. 382 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. 383 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 2009. 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 2009. Financing: It is recommended that the county budget fund balance carry-overs in the capital fund each year as a contingency. 384 MISCELLANEOUS FUNDS 385 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 available to maintain FAA constructed facilities. Proposed Solution: In the Long Range Capital Projects Plan for 2005, $9,868 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$9,868 is included in the budget for 2005. State grants will account for the difference to equal the $75,000 match in the Airport's 2005 Capital Improvement Plan. 386 SIX YEAR CAPITAL IMPROVEMENT PROGRAM(GIP)WORKSHEET Airport Name Greeley-Weld County Airport Airport Manager Michael A.Reisman Airport Sponsor Greeley-Weld County Airport Authority/City of Greeley/Ndeld County Address P.O.Box 727 Greeley,CO 80632 Phone (970)336-3000 (9]0)336-3030(Fax) Protect Desaiptixt Federal Apportionment GA Entitlement Stets Local Unfunded Needs Total • Pemnstt Feral8 Gales-Phase I a II 300,000.00 12,280.00 12,280.00 32/,580.00 TOW-Yew 2004 300,000.00 12,280.00 12280.00 321,580.00 Year-�J-� Rehab Rwy 9/27 LgMng System agx°,h ia x 15000000 19.737.00 19,]37.00 769,1]1.00 1'dY Yw20D0t≥„ Y 'mac ` 'In ..+ +7u r' ” 4- n-- -00IX00` °agt -04-._;197Tf00 ..k:-, ' 9;nf ._ .. i r a 1- ,c , Year-;'f:'9 s � ;:l`a6i Yw20(ld' ate*x.,,.yw}a• �,=: ,V On v _ • � Pavement MaxH-Fop Seal RwyYfwys/A)Xon yn* 150,000.00 3,947.00 391700 15]89400 40.--474.77:,W-z, aTs r:',c `.A.$rj Oz:. .;,,.. x' 00 4-7' WS '�` snS: f.0,- ' _ i` ka s• , ,r00'._. .� ... .:.., spa. .. ". :. Fenced Galas-Pltese 111 y' `£cA,� 'r y• ;; 150.000.00 3,917.00 3,94]00 157.891.00 - . .,rc "L ��'r k cP'6a Tlilat':Yw 2o06'�,' ,. a 4.' Ysr -r fi ... , a t 4.o0o3:6'.? .' "^ 1'; `� `;% �,kt`_3;�'I�ao "�-7,-14,..; .,, ;^. taf.,B06ab�, Yoa•-2L Rehab one d Taaibnea-Phase I ? °U:< 150,000 00 3,917 00 3,947(q 15],89100 _. 1. : :_. 7'aUI•Yw2aoB X24;'.. " -Sit- +a 7: �,+$ a -.`..'1180,00103" .,n,.ik G-.g 2rU1i 00 {1'_+ 3.941.0o 'y r ._. .'e."�µ'+,:."-, , 97.a0.- Year-2•2t0 is 2,000,000.00 2,000,000.00 Air TrMa Control Tower • ,, , *Total-Yew 2010',,, ,t7., ,,"v ,fir.;r+Sx,'' "KiBt ' #" ;hx'. ka -<'71en'" ;x, "+a -?'' TOTAL 8 yaw cocas .n ,11100,1100.00. `��- -'- 2,IKIo,UODYQe „` y c>f.S8Tr71(..D.- H:stn-.cat Year 2010 act Pevo"d Aprons d Taxilanes Phase II 157,894.00 Rwy 16/34 8 Fey C Overlay 5,500 000 00 Twy 8 and E-Soulh 4 500,000.00 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, C. R. S.) 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 Expenditures Fund from property taxes. Funds from 2005 forward are uncommitted. 388 ISLAND GROVE Existing Situation: Weld County and the City of Greeley currently have certain joint ventures and commitments to develop the Island Grove Park facility. Some discussion has been held regarding the creation of an Island Grove Park Authority for development and management of the facility. Proposed Solution: If the Board of County Commissioners decides to continue participation in the development of the Island Grove facility, it is recommended that Conservation Trust Funds from the lottery be used to the maximum amount prior to use of county general tax funds. Financing: It is recommended that the county finance any Island Grove enhancements with Conservation Trust Funds resulting from the lottery to the maximum amount possible prior to use of general county tax funds. Beginning in 2003, $100,000 per year in General Fund dollars has been committed to the maintenance of an indoor arena facility. Also, in 2000 the County contributed$1,500,000 towards the construction of the indoor arena facility, known as the Island Grove Community Building. The facility was constructed and will be maintained jointly by the City of Greeley, Farm Show, and Weld County. $250,000 was included in the 2004 General Fund budget to add air conditioning to the Island Grove Community Building. The county contributed$1,500,000 in 2004 for the Island Grove Park Master Plan that covers improvements to the park for the next 10 - 20 year period. 389 oat wug€. COLORADO / I I \ PROPRIETARY 17 t- FUNDS PROPRIETARY FUNDS SUMMARY Proprietary funds include both Internal Service Funds and Enterprise Funds. Internal Service Funds are established to account for goods and services provided to other departments of the county on a cost-reimbursement basis. Enterprise Funds account for departments providing services primarily to third party payers. PARAMEDIC SERVICE ENTERPRISE FUND: The Paramedic Service is funded totally from 2005 projected fees of$8,865,667,with no county subsidy. Total expenditures include$3,085,635 for salaries, $4,804,511 for bad debt allowance, $193,524 for depreciation, and the remainder for services and supplies. The budget for new equipment is $149,000. MOTOR VEHICLE FUND: The Motor Vehicle Fund accounts for the revenue and costs generated by equipment and vehicles rented to other county departments. The gross operating budget amounts to$5,387,106 in 2005,with$2,419,310 budgeted for new capital equipment. The budget reflects the continuation of the contract fleet management approach adopted by the Board in August 1984. Depreciation is $2,060,773 for new equipment purchases, plus sale of surplus items of $326,400, and a grant for buses of$150,500. 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 2005,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$1,297,800 in 2005,with a property tax levy of$750,000. 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. 391 PARAMEDIC SERVICES ENTERPRISE FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • CHARGE FOR SERVICES 5000 23100 4410 CHARGE FOR SERVICES 8,340,000.00 8,865,667.00 8,865,667.00 TOTAL AMBULANCE ENTERPRISE FUND 8,340,000.00 8,865,667.00 8,865,667.00 w 0 N PARAMEDIC SERVICES ENTERPRISE FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 5000 23100 AMBULANCE 8,340,000.00 8,865,667.00 8,865,667.00 TOTAL AMBULANCE ENTERPRISE FUND 8,340,000.00 8,865,667.00 8,865,667.00 1/40 L.0 BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: PARAMEDIC SERVICE ENTERPRISE FUND BUDGET UNIT TITLE AND NUMBER: Paramedic Service -- 5000-23100 DEPARTMENT DESCRIPTION: The Weld County Paramedic Service responds to both routine and emergency calls for the county. It is an advanced life support(paramedic)provider. Personnel and vehicles are stationed in Greeley, Evans, and Fort Lupton. ACTUAL BUDGETED REQUESTED RECOMMEN RESOURCES LAST FY CURRENT FY NEXT FY D NEXT FY Personnel Services $ 2,898,009 $ 3,020,942 $ 3,085,635 $ 3,085,635 Supplies 186,800 229,750 238,648 238,648 Purchased Services 302,825 378,900 391,849 391,849 Fixed Charges 5,391,633 4,521,408 5,000,535 5,000,535 Capital 114,960 189,000 149,000 149,000 Gross County Cost $ 8,894,227 $ 8,340,000 $ 8,865,667 $ 8,865,667 Revenue 8,509,255 8,340,000 8,865,667 8,865,667 Net County Cost $ 384,972 $ 0 $ 0 $ 0 Budget Positions 49 42 41 41 SUMMARY OF CHANGES: The budget reflects an upgrade of four clerical positions that do medical billing services for added collection and billing efforts to improve cash flow for the Paramedic Service. These positions are very competitive in the market due to the high demand for medical billing expertise. They are doing billing for other paramedic services for an added revenue source. A 3.5% salary adjustment is included. A supervisor position has been eliminated with a scheduled retirement in 2005. A major change is the bad debt allowance,which grows with the amount billed due to non-payment and the changes of having to accept assignment from Medicare and Medicaid. Other service and supply accounts are stable. Funds are included to support sending two employees to paramedic training,if needed due to shortage of qualified applicants. Capital includes monies to re-chassis two ambulance fora savings of$45,000. Revenues are adjusted to reflect a rate increase of 15%,and the small growth in calls. Rate increase of 15%is reflective of the cost-of living for health services in the area. OBJECTIVES: 1)To keep the Ambulance Service on a self-supporting (zero subsidy) basis; 2) To maintain maximum possible collection ratios; and 3) To develop stable revenue sources. 394 PARAMEDIC SERVICE (CONTINUED) 5000-23100 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Total Calls For Service (CRs) 10,659 10,650 10,970 # Patients Evaluated /Treated /Air Transport/ Released 724 780 800 #Transported Patients 7,331 7,284 7,500 Total Transport Mileage 50,821 52,152 53,717 # Dry Runs: No Patient/ Cancelled 2,758 2,832 2,916 Efficiency Measures FTE's per 10,000/capita 2.42 2.01 1.91 Per capita cost (county support) - $1.89 0 0 Receipts / Charges Ratio 42.6% 47.4% 47% Effectiveness Measures (desired results) Fractile Emergency Response Times (<9 minutes 90% of calls) - City of Greeley 73% 73% 75% Fractile Emergency Response Times (<15 minutes 90% of calls) - Weld County 90% 90% 90% Fractile Routine Response Times (<30 minutes 90% of calls) - Weld County 90% 90% 90% FINANCE/ADMINISTRATION RECOMMENDATION: Paramedic Services has experienced a cash flow problem the last three out of four 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 47% of the charged revenue is estimated to be collectible. Medicaid and Medicare patients are heavy users of Paramedic Services. It is recommended to increase rates to the level of neighboring county services. In addition, the department needs to continue to look at cost saving measures, such as the reduction of an supervisor position in 2005 that is recommended. 395 PARAMEDIC SERVICE (CONTINUED) 5000-23100 FINANCE/ADMINISTRATION RECOMMENDATION(CONTINUED): Weld County Paramedic Services is experiencing what 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;however,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, although the situation will have to be monitored. The possibility of Weld County once again subsidizing the paramedic services of its citizens with property taxes may be the only alternative in the future. The service has been self sufficient since the late 1980's; however, it 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 4000 square miles. BOARD ACTION: 396 1 MOTOR POOL IGS FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • INTERGOVERNMENTAL REVENUE 6000 96300 4340 GRANTS 0.00 150,500.00 150,500.00 CHARGE FOR SERVICES 6000 96300 4410 CHARGE FOR SERVICES 2,757,298.00 3,326,333.00 3,326,333.00 MISCELLANEOUS 6000 96300 4680 OTHER 1,948,377.00 2,060,773.00 2,060,773.00 6000 96300 4810 GAIN LOSS ON SALE 374,700.00 326,400.00 326,400.00 TOTAL MISCELLANEOUS 2,323,077.00 2,387,173.00 2,387,173.00 TOTAL MOTOR POOL IGS FUND 5,080,375.00 5,864,006.00 5,864,006.00 w vp MOTOR POOL IGS FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 6000 17550 VEHICLE REPLACEMENT 2,201,500.00 2,461,310.00 2,419,310.00 6000 96300 COUNTY SHOP 4,705,675.00 5,387,106.00 5,387,106.00 TOTAL MOTOR POOL IGS FUND 6,907,175.00 7,848,416.00 7,806,416.00 co • 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 RECOMMEN RESOURCES LAST FY CURRENT FY NEXT FY D NEXT FY Personnel Services $ 0 $ 0 $ 0 $ 0 Supplies 956,958 901,372 1,377,308 1,377,308 Purchased Services 1,651,334 1,752,540 1,795,721 1,795,721 Fixed Charges 229,206 2,051,763 2,214,077 2,214,077 Capital 0 0 0 0 Gross County Cost $ 2,837,498 $ 4,705,675 $ 5,387,106 $ 5,387,106 Revenue 4,567,738 5,080,375 5,864,006 5,864,006 Net County Cost $ -1,730,240 $ -374,700 $ -476,900 $ -476,900 Budget Positions - - - - - - - - SUMMARY OF CHANGES: Supplies reflect an increase of$475,936, which is caused by the rising fuel cost; purchased services has increased by $43,181 to allow a 3% inflation to SKE per the contract; and fixed charges are up $261,065 for depreciation cost. Offsetting revenue increase of$783,631 which includes a increase of sale revenue of$681,431, and grant for Human Services' buses of$150,500.. OBJECTIVES: Provide most efficient and economical means of vehicle maintenance for the county departments through privatization. 399 IS -MOTOR POOL ADMINISTRATION (CONTINUED) 6000-96300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Number of work orders issued 7,284 6,864 6,700 Number of service/maintenance orders per technician 75.9 71.5 69.8 Efficiency Measures FTE's per 10,000/capita .54 .53 .51 Work orders issued per FTE 662 624 609 Effectiveness Measures (desired results) Customer satisfaction survey Good Good Good Labor Shop Rate (per hour) $41.69 $42.94 $44.23 Number of mechanics to vehicle/equipment ratio 65.8 63.75 65 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Fuel costs are impacting this budget with offsetting revenues from user departments. BOARD ACTION: 400 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 2,316,903 2,201,500 $ 2,461,310 $ 2,419,310 Gross County Cost $2,316,903 $ 2,201,500 $ 2,461,310 $ 2,419,310 Revenue 0 0 0 0 Net County Cost $2,316,903 $ 2,201,500 $ 2,461,310 $ 2,461,310 Budget Positions I -- -- I - - I - - SUMMARY OF CHANGES: The equipment to be purchased in 2005 is listed on the following page. OBJECTIVES: N/A FINANCE/ADMINISTRATION RECOMMENDATION:All requested vehicles are recommended, except the two additional SUV's for the Sheriff and one Investigator vehicle for the Sheriff. The additional Investigator position was not recommended, so no vehicle is required. The Sheriff had requested three SUV's for Commanders to carry equipment for Homeland Security and other purposes. Through discussions the three SUV vehicles were reduced to one additional SUV and a reallocation of SUV's between the Investigators and Commanders to avoid having to add three SUV's instead of one for a savings of$42,000. BOARD ACTION: 401 • IGA EQUIPMENT Request Recommend Approved Sheriff: Patrol Vehicles (4) $ 82,000 (4) $ 82,000 Patrol Vehicles SUV (3) 66,000 (3) 66,000 Investigator (4) 56,000 (1) 14,000 Human Services: Wheelchair Vans (full size) (2) 88,000 (2) 88,000 Wheelchair Vans (small) (2) 84,000 (2) 84,000 School Bus Vans (7) 301,000 (7) 301,000 Planning: Pickup 4 X 4, 1/2 ton (1) 15,000 (1) 15,000 _Building Inspection: Pickup 4 X 4, 1/2 ton (4) 60,000 (4) 60,000 Building and Grounds: Pickup 4 X 4 Club (1) 24,500 (1) 24,500 Small SUV (security) (1) 22,000 (1) 22,000 Motor Pool: Alignment Machine 1 38,810 (1) 38,810 Weed and Pest: Cab-over 1 ton (1) 90,000 (1) 90,000 Engineering: Pickup, 1/2 ton, extended cab (1) 20,000 (1) 20,000 Public Works: See Basic List 1,514,000 1,514.000 Total $2,461,310 $2,419,310 402 2005 PROPOSED EQUIPMENT REPLACEMENT-PUBLIC WORKS m/excel/mona/2003-2005erp.xls REVISED 7/20/04 Division Description Estimated Est. (Shaded items reflect outgoing equip) Price Per Value Qty Unit Trucking 1 Tandem Axle Truck Tractor w/Fifth Wheel $80,000 15410043 $7,000 1 Tandem Axle Truck Tractor w/Fifth Wheel $80,000 1993/15410041 Truck Tractor $5,000 1 Tandem Axle,Single Hopper,Belly Dump Trir $32,000 1993/15610020 Belly Dump Trailer $0 1 Tandem Axle,Single Hopper,Belly Dump Trir $32,000 1980/15610003 Belly Dump Trailer $4.000 1 Tandem Axle,Single Hopper,Belly Dump Tdr $32,000 15610004 54.000 1 Tandem Dump Truck w/Plow&Spreader $110,000 Transfer 15460028 to Maintenance Support $0 1 Lowboy Trailer $80,000 Transfer 15660006 to Bridge $0 1 1-Ton 4X4 Pickup Dual w/Tilt Bed w/spreader,plow $30,000 15420049 54,000 o Sub-Totals $476,000 $24,000 Graders 1 Motor Grader $160,000 1 Motor Grader $160,000 1 Motor Grader $160,000 15820090/Motor Grader $60,000 15820091/Motor Grader $60,000 15820092/Motor Grader $60,000 1 1/2-Ton Extend Cab 4X4 Pickup $22,000 1999/15221X)84 $1,500 Sub-Totals $502,000 $181,500 Page 2 Division Description Estimated Est. (Shaded Items reflect outgoing equip) Price Per Value Qty Unit Bridge 1 JD 160 Trade-in $35,000 2002/15850014 trade-in 1 1-Ton Pickup,4X4 $28,000 1996/15220066 $2,000 1990/15230026 - - $2,000 1 1/2 Ton 4X4 Pickup,Extend Cab $24,000 1989/15230024 $2,500 1 Tandem with Dump Box,Sander&Plow $100,000 1992/15460013 $5,000 1 1-Heavy Ton Regular Cab Pickup $35,000 1992/15420038 $3,500 1 T-250 Track Loader(Bobcat) $51,000 1967/16060001 $2,000 2002"Lease to Buy"JD LC270 Purchase Due $93,000 Sub-Totals $366,000 $17,000 Maint-Supt 1 Backhoe-410 Rubber-Tired $90,000 1992/15840008 - $15,000 1 Transfer 15460028 from Trucking $0 $0 0 1991/15460011 - $15,000 1 Trailer,16-ton $25,000 1973/15640006 _. $500 1 1-Ton Truck w/Extend Cab,4X4 $35,000 2000/15420065 $10;000 Sub-Totals $150,000 $40,500 Admin 1 1/2-Ton Pickup,Extend Cab 4X4 $20,000 Mining No Equipment Requested GRAND TOTALS $1,514,000 $263,000 Ending Balance $1,251,000 GOAL $1,250,000 Division Description Estimated Est. (Shaded Items reflect outgoing equip) Price Per Value Qty REVISED 7/15104 Unit Weed/Pest 1 Cab-Over 1-Ton $90,000 1995/15420005 $7,700 Engineering 1 1/2-Ton Pickup,Extend Cab 4X4 $20,000 1995/15240015 $5,000 Sub-Totals $110,000 $12,700 Grand Total Weed 8 PestlEngineering $97,300 r 0 U, HEALTH INSURANCE IGS FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • MISCELLANEOUS 6200 93400 46902 EMPLOYEE CONTRIBUTIONS 384,256.00 212,560.00 212,560.00 TOTAL HEALTH INSURANCE IGS FUND 384,256.00 212,560.00 212,560.00 0 a HEALTH INSURANCE IGS FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 6200 93400 DENTAWISION 384,256.00 212,560.00 212,560.00 TOTAL HEALTH INSURANCE IGS FUND 384,256.00 212,560.00 212,560.00 a- 0 V • 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 $ 3,053 $ 0 $ 0 $ 0 Supplies 46 0 0 0 Purchased Services 11,120 5,000 5,000 5,000 Fixed Charges 251,315 379,256 207,560 207,560 Gross County Cost $ 265,534 $ 384,256 $ 212,560 $ 212,560 Revenue 268,375 384,256 212,560 212,560 Net County Cost $ 2,841 $ 0 $ 0 $ 0 Budget Positions SUMMARY OF CHANGES: The budget reflects the cost of self-insuring the dental and vision reimbursement plan ($207,560) and wellness program ($5,000). 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 683 717 607 Family coverage 340 416 343 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Budget anticipates a 16% county contribution increase, which is equal to the cost increase of medical care. Weld County will continue with PacifiCare as the health insurance provider in 2005. Dependent coverage contribution has been set at 75% of the employee rate. 408 IS - HEALTH INSURANCE 6200-93100 (CONTINUED) FINANCE/ADMINISTRATION RECOMMENDATION(CONTINUED): In 2005,as planned in 2004, the county is moving its health insurance plan to a consumer driven plan that combines a high deductible PPO insurance policy along with an employer contribution to a health reimbursement account to help pay for routine health costs. The high deductible policy protects the insured from catastrophic losses,such as prolonged illness, hospitalization or simply an unexpected period of poor health. The health reimbursement account (HRA) is controlled by the individual,and is intended to pay for routine health care.The goal is make the employees aware of the true cost of health care, with a program that will encourage employees and their families to make more judicious spending decisions in return for paying lower insurance premiums and lower health care costs. Any amount in the HRA that is unspent at year end can be carried over to the next year. Thus, building a reserve for times of need. The county will still offer the HMO option for employees wishing to pay higher premiums in exchange for less flexibility and less risk. The county will benchmark the county's contribution to a mid-range health reimbursement account/ PPO plan. In future years the county contribution will increase with the cost of living increase for health care,and not be based upon a combination of cost of living of healthcare and utilization,since utilization will be controlled by each individual and their family. The 2005 program is calculated with current participation as follows: Single Coverage: 607 Dependent Coverage: 343 DENTAL AND VISION: Administration/well Costs = $ 5,000 Fixed Costs: $ 5,000 LOSS FUND: Dental = $ 147,560 Vision = 60,000 Loss Fund Costs $ 207,560 GRAND TOTAL - COSTS $ 212,560 REVENUE: COBRA Revenue $ 40,000 Single Vision 950 X $ 5 /month X 12 = 57,000 Single Dental 304 X $11 /month X 12 = 40,128 Spouse/Child Vision 175 X $ 5 /month X 12 = 10,500 Spouse/Child Dental 103 X $11 /month X 12 = 13,596 Family Vision 167 X $19/month X 12 = 38,076 Family Dental 85 X $13 /month X 12 = 13,260 TOTAL REVENUE $ 212,560 BOARD ACTION: 409 LIABILITY INSURANCE IGS FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • TAXES 6300 93300 4112 CURRENT PROPERTY TAXES 550,000.00 750,000.00 750,000.00 CHARGE FOR SERVICES 6300 93200 4410 CHARGE FOR SERVICES 240,000.00 240,000.00 240,000.00 MISCELLANEOUS 6300 93300 4610 EARNINGS ON INVESTMENTS 90,000.00 50,000.00 50,000.00 6300 93300 4820 COMPENSATION FOR LOSSES 50,000.00 100,000.00 100,000.00 TOTAL MISCELLANEOUS 140,000.00 150,000.00 150,000.00 TOTAL LIABILITY INSURANCE IGS FUND 930,000.00 1,140,000.00 1,140,000.00 r 0 0 LIABILITY INSURANCE IGS FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 6300 93200 WORKERS COMPENSATION 756,000.00 856,000.00 856,000.00 6300 93300 LIABILITY 531,800.00 441,800.00 441,800.00 TOTAL LIABILITY INSURANCE IGS FUND 1,287,800.00 1,297,800.00 1,297,800.00 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 $ 100 $ 0 $ 0 $ 0 Supplies 40 700 700 700 Purchased Services 91,346 27,600 27,600 27,600 Fixed Charges 1,623,681 1,259,500 1,269,500 1,269,500 Capital 0 0 0 0 Gross County Cost $ 1,715,167 $ 1,287,800 $ 1,297,800 $ 1,297,800 Revenue/Fund Bal. 1,167,625 737,800 547,800 547,800 Net County Cost $ 547,542 $ 550,000 $ 750,000 $ 750,000 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 $231,800. Effective January 1, 1992, Weld County became self-insured for workers compensation. Workers Compensation includes excess insurance and bonds costing $86,000, claims administration costs of$20,000,and a loss fund of$750,000. A loss fund for all other coverages is budgeted at$210,000. Unemployment insurance is being charged directly to departments. The program is supported by property tax ($750,000), charges for service ($240,000), interest ($50,000),and compensation for losses($100,000). Fund balance reserves of$157,800 support the loss fund. OBJECTIVES: Provide county-wide insurance coverage in most cost effective manner possible. 412 INSURANCE FUND (CONTINUED) 6300-93300 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED _Work Outputs Number of training sessions 36 36 36 Number of workers compensation claims 114 120 120 Dollar amount of prop/casualty claims paid $236,927 $300,000 $210,000 _Efficiency Measures FTE'S per 10,000/capita 0.049 0.048 0.047 Per capita cost (county support) $2.70 $2.64 $3.49 Cost per claim processed $148.44 $160.15 $166.67 Effectiveness Measures (desired results! Number of employees trained 530 525 525 Average loss per workers comp claim $2,528 $2,750 $3,000 Percent increase/decrease in number of claims -5% 5% 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$725,000 to safeguard against any extraordinary losses in a given year. BOARD ACTION: 413 PHONE SERVICES IGS FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND • CHARGE FOR SERVICES 6400 17400 4410 CHARGE FOR SERVICES 860,000.00 860,000.00 860,000.00 TOTAL PHONE SERVICES IGS FUND 860,000.00 860,000.00 860,000.00 PHONE SERVICE ICS FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 6400 17400 PHONE SERVICES 860,000.00 860,000.00 860,000.00 TOTAL PHONE SERVICE IGS FUND 860,000.00 860,000.00 860,000.00 • BUDGET UNIT REQUEST SUMMARY AGENCY/DEPARTMENT NAME: GENERAL SERVICES AGENCY BUDGET UNIT TITLE AND NUMBER: PBX Phone Services -- 6400-17400 DEPARTMENT DESCRIPTION: Provide phone services to Weld County and the Court system. ACTUAL BUDGETED REQUESTED RECOMMEN RESOURCES LAST FY CURRENT FY NEXT FY D NEXT FY Personnel Services $ 108,944 $ 119,343 $ 117,883 $ 117,883 Supplies 11,670 8,000 12,000 12,000 Purchased Services 593,590 622,505 620,049 620,049 Fixed Charges 109,242 110,152 110,068 110,068 Capital 0 0 0 0 Gross County Cost $ 823,446 $ 860,000 $ 860,000 $ 860,000 Revenue 990,366 860,000 860,000 860,000 Net County Cost $ -166,920 $ 0 $ 0 $ 0 Budget Positions 2 2 2 2 SUMMARY OF CHANGES: Phone costs for local and long distance charges are up $15,708. Depreciation is down$16,391 for 2005. Phone maintenance is up$9,872. Overhead is up$15,807. Contract services are down, even with the charge back of$42,458 for the PBX Operator from Clerk to the Board. All other line items are stable and reflect historical expenditure patterns. Total budget is unchanged. 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. 416 PBX PHONE SERVICES (CONTINUED) 6400-17400 PERFORMANCE MEASURES ACTUAL ESTIMATED PROJECTED Work Outputs Incoming calls 3,400,000 3,500,000 3,600,000 Efficiency Measures FTE's per 10,000/capita 0.099 0.096 0.093 Per capita cost (county support) $4.06 $4.12 $4.01 Annual cost per call $0.242 $0.246 $0.239 Effectiveness Measures (desired results) Process requests for service within 7 days 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: J r Ni v 417 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 .1026 .0993 .0959 Per capita cost (county support) -$0.1638 0 0 Annual cost per call .2780 .2529 .2457 Effectiveness Measures (desired results) Process requests for service within 7 days 100% 100% 100% FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. 418 FINANCE CORPORATION IGS FUND SUMMARY OF REVENUE 2005 ACCOUNT NUMBER 2004 2005 2005 FUND ORGN ACCT ACCOUNT TITLE BUDGET REQUEST RECOMMEND MISCELLANEOUS 6500 17700 4624 RENTS FROM BUILDINGS 740,133.00 741,893.00 741,893.00 TOTAL FINANCE CORPORATION IGS FUND 740,133.00 741,893.00 741,893.00 1/4O FINANCE CORPORATION IGS FUND SUMMARY OF EXPENDITURES 2005 ACCOUNT# 2004 2005 2005 FUND ORGN EXPENDITURE FUNCTION BUDGET REQUEST RECOMMEND 6500 17700 FINANCE CORPORATION 740,133.00 741,893.00 741,893.00 TOTAL FINANCE CORPORATION IGS FUNC 740,133.00 741,893.00 741,893.00 O 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 738,119 740,133 741,893 741,893 Capital 0 0 0 0 Gross County Cost $ 738,119 $ 740,133 $ 741,893 $ 741,893 Revenue 738,119 740,133 741,893 741,893 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions SUMMARY OF CHANGES: Budget reflects the following county lease/purchase contract: RENT INTEREST TOTAL Correctional Facility $ 400,000 $ 341,893 $ 741,893 $400,000 1341,893 $ 741,893 OBJECTIVES: n/a FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: 421 ‘&t: 111k COLORADO GLOSSARY • GLOSSARY ACCOUNTING PROCEDURES All processes which discover, record, classify, and summarize financial information to produce financial reports and to provide internal control. ACCRUAL BASIS The basis of accounting under which transactions are recognized when they occur,regardless of the timing of related cash flows. ACCRUED EXPENSES Expenses incurred but not due until a later date. ACTIVITY A specific and distinguishable line of work performed by one or more organizational components of a government for the purpose of accomplishing a function for which the government is responsible. For example, "food inspection" is an activity performed in the discharge of the "health" function. ACTIVITY CLASSIFICATION Expenditure classification according to the specific lines of work performed by organization units. For example, "sewage treatment and disposal", "garbage collection", "garbage disposal", and "street cleaning" are activities performed in carrying out the function of"sanitation". The segregation of the expenditures made for each of these activities constitutes an activity classification. ALLOCATE To divide a lump-sum appropriation into parts which are designated for expenditure by specific organizational units and/or for specific purposes, activities, or objects. ALLOCATED COSTS Indirect costs distributed to programs or departments via a cost allocation plan. ALLOCATION A part of a lump-sum appropriation which is designated for expenditure by specific organizational units and/or for special purposes, activities, or objects. ALLOT To divide an appropriation into amounts which may be encumbered or expended during an allotment period. 423 • 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. 424 • BOND An interest bearing promise to pay with a specific maturity. BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether it has been approved by the appropriating body. BUDGET DOCUMENT The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. The budget document usually consists of three parts. The first part contains a message from the budget-making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the information as to past years'actual revenues,expenditures,and other data used in making the estimates. The third part is composed of drafts of the appropriation,revenue,and borrowing measures necessary to put the budget into effect. BUDGET MESSAGE A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. BUDGETARY ACCOUNTS Accounts used to enter the formally adopted annual operating budget into the general ledger as part of the management control technique of formal budgetary integration. BUDGETARY COMPARISONS Governmental GAAP financial reports must include comparisons of approved budgeted amounts with actual results of operations. Such reports should be subjected to an independent audit, so that all parties involved in the annual operating budget/legal appropriation process are provided with assurances that government monies are spent in accordance with the mutually agreed-upon budgetary plan. 425 BUDGETARY CONTROL The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. BUDGETARY EXPENDITURES Decreases in net current assets. In contrast to conventional expenditures, budgetary expenditures are limited in amount to exclude amounts represented by noncurrent liabilities. Due to their spending measurement focus, governmental fund types are concerned with the measurement of budgetary expenditures. BUDGETED FUNDS Funds that are planned for certain uses but have not been formally or legally appropriated by the legislative body. The budget document that is submitted for Board approval is composed of budgeted funds. CALLABLE BONDS Bonds which are redeemable by the issuer prior to the maturity date at a specified price at or above par. CAPITAL BUDGET A plan of proposed capital outlays and the means of financing them. CAPITAL OUTLAY Expenditures for equipment,vehicles,or machinery that results in the acquisition or addition to fixed assets. CAPITAL PROGRAM A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long- term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL PROJECTS FUND A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds,Special Assessment Funds, and Trust Funds). CAPITAL RESOURCES Resources of a fixed or permanent character,such as land and buildings, which cannot ordinarily be used to meet current expenditures. 426 • CERTIFICATES OF PARTICIPATION(COP) Form of financial instrument similar to a bond to facilitate lease/ purchase agreements. Not a debt of the County. CONSERVATION TRUST State of Colorado lottery funds remitted to the County for parks and recreation use. CONTINGENCY ACCOUNT A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise included in the budget. CONTINUING APPROPRIATION An appropriation which, once established, is automatically renewed without further legislative action, period after period, until altered or revoked. The term should not be confused with INDETERMINATE APPROPRIATION. COPS UHS Federal community oriented policing grant. COST ALLOCATION PLAN Identification,accumulation and distribution of costs relative to the provision of those services, along with the methods used. C. R. S. Colorado Revised Statutes DA District Attorney DEFAULT Failure to pay principal or interest when due. Defaults can also occur for failure to meet nonpayment obligations, such as reporting requirements, or when a material problem occurs for the issuer, such as a bankruptcy. DEFICIT (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. DEPRECIATION (1) Expiration in the service life of fixed assets, other than wasting assets attributable to wear and tear, deterioration, action of the physical elements,inadequacy,and obsolescence. (2)The portion of the cost of a fixed asset other than a wasting asset which is charged as an expense during a particular period. In accounting for depreciation,the cost of a fixed asset, 427 less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense. DIRECT COSTS Costs that have a clearly identifiable beneficial or causal relationship to the services performed. DURATION The weighted maturity of a fixed-income investment's cash flows, used in the estimation of the price sensitivity of fixed-income securities for a given change in interest rates. EDAP Economic Development Action Partnership. ENCUMBRANCES Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when an actual liability is set up. ENTERPRISE FUND A fund established to finance and account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges. The Paramedic Services operates as an Enterprise Fund. ESTIMATED REVENUE The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the amount approved by the Board. EXPENDITURES Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets,debt service,and capital outlays. The unmodified use of the term expenditures in this text is intended to mean budgetary expenditures. FISCAL PERIOD Any period at the end of which a government determines its financial position and the results of its operations. FISCAL YEAR A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. 428 • FIXED ASSETS Assets of a long-term character which are intended to continue to be held or used,such as land, buildings,improvements other than buildings, machinery and equipment. FTE(FULL-TIME EQUIVALENT) Numeric equivalent of one person occupying one employment position for one year(equivalent of 2,080 hours or 52 forty-hour weeks). FUNCTION A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible. For example, public health is a function. FUNCTIONAL CLASSIFICATION Expenditure classification according to the principal purposes for which expenditures are made. Examples are public safety, public health, public welfare, etc. FUND A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources,together with all related liabilities and residual equities or balances,and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions,or limitations. FUND BALANCE Fund balance is the excess of assets over liabilities and is therefore also known as surplus funds. GAAP(GENERALLY ACCEPTED ACCOUNTING PRINCIPLES) Standards for financial accounting and reporting. GENERAL FUND The fund used to account for all financial resources except those required to be accounted for in another fund. GENERAL OBLIGATION BOND A municipal bond secured by the pledge of the issuer's full faith, credit and taxing power. GEOGRAPHICAL INFORMATION SYSTEM(GIS) A computerized data base of all land attributes within the County. The"base map"contains the least amount of common data which is supplemented by attribute overlays. 429 GRANT A contribution by a government or other organization to support a particular function. Grants may be classified as either categorical or block depending upon the amount of discretion allowed the grantee. HIGHWAY USER TAX(HUTF) Revenue that is derived from the state gasoline tax, and restricted for Road and Bridge activities. INDETERMINATE APPROPRIATION An appropriation which is not limited either to any definite period of time or to any definite amount. A distinction must be made between an indeterminate appropriation and a continuing appropriation. In the first place, whereas a continuing appropriation is indefinite only as to time, an indeterminate appropriation is indefinite as to both time and amount. In the second place, even indeterminate appropriations which are indefinite only as to time are to be distinguished from continuing appropriations in that such indeterminate appropriations may eventually lapse. For example, an appropriation to construct a building may be made to continue in effect until the building is constructed. Once the building is completed, however, the unexpended balance of the appropriation lapses. A continuing appropriation, on the other hand, may continue forever; it can only be abolished by specific action of the legislative body. INDIRECT COSTS Costs associated with, but not directly attributable to, the providing of a product or service. These costs are usually incurred by other departments in the support of operating departments. INTERFUND TRANSFER Amounts transferred from one fund to another. INTERGOVERNMENTAL REVENUE Revenue received from another government for a specified purpose. In Weld County,these are funds from municipalities, the State of Colorado, and the Federal Government. INTERNAL SERVICE FUND Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis, for example, the Printing and Supply Fund and the Computer Services Fund. LINE-ITEM BUDGET A budget that lists each expenditure category(salary, materials, telephone service,travel,etc.)separately,along with the dollar amount budgeted for each specified category. 430 • MANDATE Any responsibility, action or procedure that is imposed by one sphere of government on another through constitutional, legislative,administrative,executive,or judicial action as a direct order or that is required as a condition of aid. MATURITY The date when the principal amount of a security is payable. MILL LEVY(TAX RATE) Rate applied to assessed valuation to determine property taxes. A mill is 1/10th of a penny, or$1.00 of tax for each $1,000 of assessed valuation. MODIFIED ACCRUAL BASIS The accrual basis of accounting adapted to the governmental fund type Spending Measurement Focus. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period". Expenditures are recognized when the related fund liability is incurred except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation,sick pay,and other employee benefit amounts which need not be recognized in the current period,butforwhich larger-than-normal accumulations must be disclosed in the notes to the financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued,if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. NET BUDGET The net budget eliminates double-counting in the budget, such as fund transfers, and thus represents the true level of programmed spending in the budget. NON-DEPARTMENTAL A category established to account for expenses not associated with any specific department, but all departments or many, within a fund. 431 • OBJECT As used in expenditure classification, this term applies to the article purchased or the service obtained(as distinguished from the results obtained from expenditures). Examples are personal services, contractual services, materials, and supplies. OPERATING BUDGET Plans of current expenditures and the proposed means of financing them. The annual operating budget(or, in the case of some state governments, the biennial operating budget)is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. OPERATING EXPENSES Proprietary fund expenses which are directly related to the fund's primary service activities. OPERATING GRANTS Grants which are restricted by the grantor to operating purposes or which may be used for either capital or operating purposes at the discretion of the grantee. OPERATING INCOME The excess of proprietary fund operating revenues over operating expenses. OPERATING TRANSFER Routine and/or recurring transfers of assets between funds. ORGANIZATIONAL UNIT A responsibility center within a government. ORGANIZATION UNIT CLASSIFICATION Expenditure classification according to responsibility centers within a government's organization structure. Classification of expenditures by organization unit is essential to fixing stewardship 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. 432 • PROGRAM An organized set of related work activities which are directed toward a common purpose or goal and represent a well defined expenditure of county resources. PROGRAM BUDGET A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class. A program budget is a transitional type of budget between the traditional character and object class budget, on the one hand, and the performance budget, on the other. PROPRIETARY FUND A fund used to account for business-type activities in government. The activities are usually financed with user fees that are directly related to the services received. There are two types of proprietary funds - enterprise and internal service funds. RATINGS Designations used by credit rating agencies to give relative indications of credit quality. RECIDIVISM A relapse into criminal habits after punishment. REGISTERED BOND A bond whose owner is registered with the issuer or its agent. Transfer of ownership can only be accomplished when the securities are properly endorsed by the registered owner. REIMBURSEMENTS (1) Repayments of amounts remitted on behalf of another party. (2) Interfund transactions which constitute reimbursements of a fund for expenditures or expenses initially made from it which are properly applicable to another fund --e.g., an expenditure properly chargeable to a Special Revenue Fund was initially made from the General Fund, which is subsequently reimbursed. They are recorded as expenditures or expenses (as appropriate)in the reimbursing fund and as reductions of the 1 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. 433 • REVENUE (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers-in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds,capital contributions,and residual equity transfers. Under NCGA Statement 1,operating transfers-in are classified separately from revenues. REVENUE BOND A municipal bond payable from revenues derived from tolls, charges or rents paid by users of the facility constructed with the proceeds of the bond issue. SOURCE OF REVENUE Revenues are classified according to their source or point of origin. SPECIAL REVENUE FUND A fund used to account for revenues legally earmarked for a particular purpose. SUBACTIVITY A specific line of work performed in carrying out a governmental activity. For example, "cleaning luminaries" and "replacing defective street lamps"would be subactivities under the activity of"street light maintenance". SUBFUNCTION A grouping of related activities within a particular governmental function. For example,"police"is a subfunction of the function "public safety". SURPLUS The use of the term "surplus" in governmental accounting is generally discouraged because it creates a potential for misleading inference. TABOR(TAXPAYERS BILL OF RIGHTS) An amendment to the Colorado Constitution approved by the voters in November 1992. The Taxpayers Bill of Rights has been incorporated in the State Constitution as Section 20 of Article X. The amendment limits growth in both state and local government revenue and expenditures, makes provision for annual elections,and requires voter approval for tax increases. 434 • TABOR RESERVE Term applied to a reserve which is required by the TABOR Amendment. Starting in 1995 this reserve is 3%of"Fiscal Year Spending" excluding bonded debt service. This reserve is for use in declared emergencies only. TANF Temporary Assistance to Needy Families. TAXES Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as,for example, sewer service charges. TAX LEVY The total amount to be raised by general property taxes. TAX RATE The amount of tax stated in terms of a unit of the tax base; for example, 25 mills per dollar of assessed valuation of taxable property. 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 435 • UNINCORPORATED COUNTY Those portions of the county that are not part of a legal entity such as a city or some towns. WELL PROGRAM Wellness health program provided as a fringe benefit to employees. WORKLOAD MEASURES Specific quantitative and qualitative measures of work performed as an objective of the department. WORK PROGRAM A plan of work proposed to be done during a particular period by the administrative agency in carrying out its assigned activities. WORK UNIT A fixed quantity which will consistently measure work effort expended in the performance of an activity or the production of a commodity. YIELD The annual percentage rate of return earned on a security. Yield is a function of a security's purchase price and coupon interest rate. NOTE: Most of the above definitions were taken from Governmental Accounting, Auditing, and Financial Reporting, GFOA, Chicago, 1980, Appendix B. pp. 53-77. 466 Hello