HomeMy WebLinkAbout850968.tiff HUMAN RESOURCES FUND
il 50968
HUMAN RESOURCE FUND
The Human Resource Fund is budgeted on the most part, at the 1984
funding level for 1985. Being totally reliant upon State and Federal
funding sources, Human Resources continues to operate in an environment
of uncertainty. The HRD 1985 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 change between now and the actual execution
of the 1985 budget. All that has been provided are estimates and brief
comments, no Finance/Administrative recommendations are made.
The primary programs of HRD are associated with the Job Training
Partnership Act (JTPA) , funded under the Department of Labor, Employment
and Training Administration through the Governor of Colorado. This
program is anticipating an increase of $233,064 from the estimated 1984
level to $961,678.
The Human Resources Fund is totally funded through State and Federal
programs with the exception of the 25% local match for the Aging Program,
which amounts to $8,813.
It should also be noted that the Welfare Diversion Program has linked HRD
and Social Services very closely. Social Services' AFDC budget is
recommended at a lower funding level in anticipation of the HRD Welfare
Diversion Program and Community Work Experience Program continuing in
1985. The 1985 budget is anticipated at $216,000.
Other programs of HRD remain relatively stable fiscally and
programmatically with the following 1985 funding levels:
Headstart $427,075
Transportation 80,000
Supplemental Foods 124,000
Area Agency on Aging 156,345
Senior Nutrition 320,001
Job Service 200,317
CSA-CAP 133,246
HEW Handicap 17,634
DOE Weatherization 10,000
Weld County must continue to be in a responsive position to react to
Federal and State administrative and budget changes in 1985.
163
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT . NAME : Human Resources
BUDGET UNIT TITLE AND NO , : PIC -- 216474
DEPARTMENT DESCRIPTION :
The budget unit shown above is broken down into the following activities:
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
_ Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 9,035 $ 29,298 -- --
Revenue 9,035 29,298 -- --
Net County Cost $ -0- $ -0- -- --
Budget. Positions
SUMMARY OF CHANGES:
This unit is eliminated for 1985.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
164
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO . : Job Training Partnership Act (JTPA) II13 SYEP
216480 or 6484
DEPARTMENT DESCRIPTION: To fund the administration and programmatic
activities of eligible clients.
The budget unit shown above is broken down into the following activities:
Personnel; overhead; work and training activities; supportive services.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost -- $ 306,952 $ 306,952 $ 306,952
Revenue -- 306,952 306,952 306,952
Net County Cost $ 0- $ 0- S -0-
Budget. Positions -- -- -- --
SUMMARY OF CHANGES:
Funding of JTPA is stable for 1985.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
165
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT . NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO. : Job Training Partnership Act (JTPA) IT A
216490 or 6494
DEPARTMENT DESCRIPTION : To fund the administration and programmatic
activities of eligible clinets.
The budget unit shown above is broken down into the following activities:
Personnel; overhead; work and training activities; supportive services.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
_ Fiscal Year Fiscal Year ^ Fiscal Year _ Fiscal Year
Gross County Cost -- $ 257,177 $ 654,726 $ 654,726
Revenue -- 257,177 654,726 654,726
Net County CostBudget. Positions
Positions -- --
SUMMARY OF CHANGES :
Current year figure represents a nine (9) month budget which was a transition
year. This is a program which was created upon the elimination of CETA.
Next year's request is up $397,549.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
166
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO. : State - Job Service -- 216510
DEPARTMENT DESCRIPTION : This department will fund the administrative and
program staff costs for operating the Employment Service Office in Greeley.
The budget unit shown above is broken down into the following activities:
Personnel; computerization; overhead.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 264,610 $ 124,111 $ 200,317 $ 200,317
Revenue 264,610 124,111 200,317 200,317
Net County Cost $ -0- $ -0- $ -0- $ -0-
Budget. Positions -- -- --
SUMMARY OF CHANGES :
Subject to negotiation. Current year reflects nine (9) months only (transitional
year) . This unit is up $76,206 from current year.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
167
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO. : CETA Administrative Pool -- 716S2S
DEPARTMENT DESCRIPTION,: To fund all administration costs for the CETA
programs.
The budget unit shown above is broken down into the following activities:
Personnel; overhead.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $1,071,783 $ 141,676 -- --
Revenue 1,071,783 141,676 -- --
Net County Cost --
Budget. Positions -- -- --
SUMMARY OF CHANGES:
This unit was eliminated with JTPA.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
168
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO . : CETA TV SYEP (79 cETA ill) -- 216555 .
DEPARTMENT DESCRIPTION : This department is for the operation of work and
training programs for CETA eligible clients.
The budget unit shown above is broken down into the following activities:
Personnel; overhead; work and training reimbursements; supportive services.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost -- $ 254, 100 -- -
Revenue -- 254,100 -- --
Net County Cost -- $ -0-
Budget. Positions -- -- -- ---
SUMMARY OF CHANGES:
This unit was eliminated with JTPA.
FINANCE/ADMINISTRATIVE RECOMMENDATIOJI :
169
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT, NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO , : Head Start --Basic PA22 -- 216604
DEPARTMENT DESCRIPTIQB : This department funds all Head Start activities.
The budget unit shown above is broken down into the following activities:
Personnel; overhead; classroom supplies; medical and dental.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 419,734 $ 419,734 $ 427,075 $ 427 ,075
Revenue 419,734 419,734 427,075 427,075
Net County Cost $ -0- $ -0- $ -0- $ --0-
Budget. Positions 32 35 35 35
SUMMARY OF CHANGES:
Headstart funding continues to be stable with an increase of $7,341.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
170
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT . NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO . : n'1 Head Start Handicap -- 216614
DEPARTMENT DESCRIPTION : This department funds Head Start activities
for special education students.
The budget unit shown above is broken down into the following activities:
Personnel; medical; travel .
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 17,331 $ 17,331 $ 17 ,634 $ 17,634
Revenue 17,331 17,331 17,634 17 ,634
Net County Cost 5 -0- $ -0- $ -0- $ -C—
Budget. Positions -- -- --
SUMMARY OF CHANGES:
This unit is up $303 from current year.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommendapproval.
171
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO . : CGSB -- 216654
DEPARTMENT DESCRIPTION : This department will fund administration and
transportation activities.
The budget unit shown above is broken down into the following activities:
Personnel; transportation; overhead.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 134,766 $ 133,246 $ 133,246 $ 133,246
Revenue 134,766 133,246 133,246 133,246
Net County Cost $ -o- $ -0- $ -0- $ -0-
Budget. Positions -- -- -- -- ___
SUMMARY OF CHANGES:
No anticipated change from current year.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
172
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO. : Supplemental Food -- 216704
DEPARTMENT DESCRIPTION.: This department is in charge of the overall opera-
tion of the Supplemental Foods Program. Expenditures include personnel, benefits,
nutrition education, overhead, gas and oil, etc.
The budget unit shown above is broken down into the following activities:
Personnel ; nutrition education; overhead; travel; distribution costs.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 106,425 $ 75,205 $ 124,000 $ 124,000
Revenue 106,425 75,205 124,000 124,000
Net County Cost $ -0- $ -0- $ -0- $ -0-
Budget. Positions -- -- -- ---
SUMMARY OF CHANGES :
This unit is up $48,795 from current year.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
173
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO , : DOE - Weatherization -- 216754
DEPARTMENT DESCRIPTION: This department is in charge of the overall
winterization program.
The budget unit shown above is broken down into the following activities:
Personnel; overhead
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 7,934 $ 3,000 $ 10,000 $ 10,000
Revenue 7,934 3,000 10,000 10,000
Net County Cost $ -0- $ -0- $ -0- $ -0-
Budget. Positions -- -- --
SUMMARY OF CHANGES :
Subject to negotiation with funding anticipated to be up $7,000 from current
year.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
174
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO. : OAA Area Agency -- 21.6804
DEPARTMENT DESCRIPTION : This department will fund administrative. activities
for the area agency on aging.
The budget unit shown above is broken down into the following activities:
Personnel ; overhead; travel.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 34,476 $ 26,056 $ 35,036 $ 35 ,036
Revenue 25,688 19,542 26,223 26,223
Net County Cost $ 8,788 $ 6,514 $ 8,813 $ 8,813
Budget. Positions -- -- --
SUMMARY OF CHANGES:
The requested budget is an estimate. The required match will be adjusted when
the actual grant is known.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
175
BUDGET UNIT REQUEST SUMMARY
F I SCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO. : OAA Title I11-1 - 216814
DEPARTMENT DESCRIPTION : This department funds contractual agreements with
agencies in Weld County, in order to provide other services to senior citizens.
The budget unit shown above is broken down into the following activities:
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 136,009 $ 91,331 $ 121 ,309 $ 121 , 309
Revenue 136,009 91,331 121 ,309 121, 309
Net County Cost $ -0- $ -0- $ -0- $ .-0-
r—
Budget. Positions -- -- -- --
SUMMARY OF CHANGES:
Unit reflects a $29,978 increase from current year.
FI NAIVE/ADM NISTRATIVE RECOMMENDATJ OK:
Recommend approval.
176
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT . NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO . : UAn T11TE 1I1-C--1 Congregate -- 216854
DEPARTMENT DESCRIPTION : This department funds all Senior Nutrition
activities.
The budget unit shown above is broken down into the following activities:
Personnel; supplies; overhead; meals; supportive services.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 161 ,704 $ 133,965 $ 280,078 $ 280,078
Revenue 161,704 133,965 280,078 280,078
Net County Cost $ -0- $ -0- $ -0- $ -0-
Budget. Positions -- -- -- -- —
SUMMARY OF CHANGES:
Unit shows an increase of $146, 113 from current year.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
177
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Huma❑ Resources
BUDGET UNIT TITLE AND NO . : OAA Title III-C-2 -- 216864
DEPARTMENT DESCRIPTION: This department will fund catered meals.
The budget unit shown above is broken down into the following activities:
Home delivered meals.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year _ Fiscal Year Fiscal Year
Gross County Cost $ 22,408 $ 17, 104 $ 39,923 $ 39,923
Revenue 22,408 17 , 104 39,923 39,923
Net County Cost $ -0- $ -0- $ -0- $ -0-
Budget. Positions -- -- -- --
SUMMARY OF CHANGES :
This unit reflects an increase of $22,819 from current year.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
178
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO . : Transportation -- 216904
DEPARTMENT DESCRIPTION : This department funds vehicle replacement.
The budget unit shown above is broken down into the following activities:
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 15,725 $ 20,000 $ 80,000 $ 80,000
Revenue 15,725 20,000 80,000 80,000
Net County Cost $ -0- $ -0- $ -0- $ -0-
Budget. Positions 13 13 13 13
SUMMARY OF CHANGES:
This request anticipates an increase of $60,000 for next year.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
179
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT , NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO . : Job Diversion -- 216914
DEPARTMENT DESCRIPTION : Pass through of State/Federal job diversion funds
associated with AFDC clients diverted to HRD lob programs.
The budget unit shown above is broken down into the following activities:
Wages and fringe
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 16, 159 $ 120,000 $ 216,000 $ 216,000
Revenue 16,159 120,000 216,000 216,000
Net County Cost $ -0- $ -0- $ -0- $ -0-
Budget. Positions -- -- --'i
SUMMARY OF CHANGES:
Budget reflects anticipated pass through amount based upon client caseload
between July 1, 1984 and June 30, 1985. Request is up $96,000 from current
year.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
180
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO. : General Administration -- 216950
DEPARTMENT DESCRIPTIQU : This unit houses the staff which are charged to
the other departments through allocation.
The budget unit shown above is broken down into the following activities:
allocation
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost -- -- -- --
Revenue
Net County Cost
___
Budget. Positions 7 5 5
SUMMARY OF CHANGEZ:
This unit has no budget, as all expenses are passed through to the funded units.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
181
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT, NAME : Division of Human Resources
BUDGET UNIT TITLE AND NO, : EODS -- 216960
DEPARTMENT DESCRIPTION : This unit houses staff which are allocated to the
funded units.
The budget unit shown above is broken down into the following activities:
Allocation.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost -- -- -- --
Revenue -- -- -- --
Net County Cost -- -- -- --
Budget. Positions 14 13 13 13
SUMMARY OF CHANGES:
This unit has no expenditures because they are passed through to the funded
programs.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval .
182
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1.985 ___T_____
AGENCY/DEPT . NAME : _Division of_Human Resources__
BUDGET UNIT TITLE AND NO. : Non EODS -- 216970
DEPARTMENT DE SCRIPTIQN : This unit houses staff which are allocated to
funded programs.
The budget unit shown above is broken down into the following activities:
Allocation.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost -- -- -- --
Revenue -- -- --
Net County Cost -- -- -- --
•
Budget. Positions 10 18 18 18
SUMMARY OF CHANGES :
This unit shows no budget, as all expenses are passed through to the funded units.
E I NAKCj LADMIN 1 STRAT I Y1_-REC MMEN_DALIDll:
Recommend approval.
183
SPEC I A L REVENUE FUNDS
OTHER SPECIAL REVENUE FUND SUMMARY
The Library Fund is recommended to be funded at the level of $420,496 in
1985 which is up $37,457 or 9. 78% over the 1984 budget. An anticipated
fund balance of $24 , 97 is included in the recommended budget as
carry-over for year-end. The recommended amount includes $34,035 for
salary increases in 1985. Payment-for-lending remains at the current
level of $20,000 primarily for materials. Other program aspects of the
library remain stable. A security system and funding of $16, 100 was
approved mid-1984 to reduce loss of materials.
The Revenue Sharing Fund anticipates $1 ,406,476 with the entire amount
being transferred to the Road and Bridge Fund. No other requests for
funding via Revenue Sharing resources were made in the 1985 proposed use
hearing process.
The Subdivision Park Fund utilized its entire fund balance in 1984, and
no collection of subdivision park fees are anticipated in 1985.
Therefore, no funds are appropriated in the recommended budget.
The Contingency Fund budget of $810,405 is funded via carry-over fund
balances from 1984. A Contingency Fund of $382,000 is recommended, as
well as placing $300,000 in Contingency Fund pending resolution of the
Kodak/Monfort assessment appeal currently in the Courts. In addition,
HRD indirect costs shown as revenue to the General Fund are held in this
fund pending final audit close-out ($128,405) . The Board is encouraged
to fund the Contingency Fund at the recommended level in 1985 in order to
accommodate any adverse fiscal impacts in revenues or expenditures in
1985 that Weld County may face. In light of the fiscal situation in Weld
County, it is prudent management to maintain this level of Contingency
Fund in order to be able to respond to the unforseen needs of the
citizens of Weld County in 1985 and future years.
The Conservation Trust Fund is budgeted at $195,304 in 1985. With the
passage of SB119 (The Colorado Lottery) in 1982, the county received
$195, 304 on September 1 , 1984 for the second year funding. Annually in
August the State will allocate monies to the county in the range of
$190,000 - $200,000 each year based upon the lottery proceeds and
population of Weld County. A number of policy options are offered the
Board for use of the funds in 1985 and future years for park and
recreational purposes . The recommended budget reflects the Board's
current policy position on the use of the funds.
The Solid Waste Fund is funded in the amount of $200,000. This program
is funded from the proceeds of the 5% surcharge the Board of County
Commissioners enacted August 1 , 1979 to support solid waste disposal
activities in Weld County. In July, 1984, a surcharge of 5% also went
into effect for liquid disposal sites, which should raise approximately
$7,200 annually. The proposed funding level of $200,000 is composed of
184
the anticipated revenues in 1985. It is recommended that $5,000 he
utilized to repay the Roar? and Bridge Fund for the paving of roads
accessing landfills. The use is in accordance with the anticipated use
of the surcharge, in that the road construction is necessary to support
the traffic utilizing the landfill. In addition, $10,000 is budgeted to
support the DUI trash pick—up program leaving $185,000 undesignated in
1985. The 1984 undesignated amount and future revenues are recommended
to he used for road access to landfills, trash clean—up, hazardous waste
incidents, transfer stations as the need(s) arise, and environmental.
health inspections of disposal sites.
185
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 19b5
AGENCY/DEPT. NAME : Federal Revenue Sharing Trust Fund
BUDGET UNIT TITLE AND NO. : Revenue Sharing Fund --149540
DEPARTMENT DESCRIPTION : Federal funding received from the General Revenue
Sharing program enacted in 1972, and amended subsequently.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $1 ,147,739 $1 ,417,221 $1,406,476 $1 ,406,476
Revenue 1,502,044 1 ,417,221 1,406,476 1 ,406,476
Fund Balance $ (354,305) $ -0- $ -0- $ -0-
Budget. Positions -- -- --
SUMMARY OF CHANGES:
Weld County's initial entitlement from the General Revenue Sharing formula is
S1,406,476 from 10/1/84 to 9/30/85. 1985 includes four quarters of funding
clue to continuation of Revenue Sharing at the Federal level. Entitlement
amount is down $10,745 over 1984.
FINANCE/ADMINISTRATIVE REGQMMENDATION :
[t is recommended that all. Revenue Sharing funds received in 1985 be used to fund
the Road and Bridge functions in Weld County.
All community requests for Revenue Sharing funds should be considered in the
General Fund funding considerations and priorities.
Board should watch legislation concerning Revenue Sharing very closely in the
future to insure continued funding. Efforts to change funding formulas also
should he closely scrutinized to insure that changes do not adversely impact
Weld County.
Fourth quarter amount received the first week of January each year is carried as
a fund balance since it is not available to spend in preceeding fiscal year.
186
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Conservation Trust Fund
BUDGET UNIT TITLE AND NO. : Conservation Trust Fund -- 151941
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.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost -- $ 193, 100 $ 195,304 $ 195, 304
Revenue -- 193, 100 195,304 195, 304
Net County Cost -- S -0- $ -0-Budget. Positions
Positions -- --
SUMMARY OF CHANGES :
With the passage of SB119 (The Colorado Lottery) in 1982, the county received
$195,304 on September 1, 1984. Annually in August the State will allocate monies
to the county, based upon the lottery proceeds and population of Weld County.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
In accordance with SB119, 40% of the proceeds of the lottery are earmarked for
Conservation Trust Funds in local governments. The funds have to be used for
"the acquisition, development and maintenance of new conservation sites or for
capital improvements or maintenance for recreational purposes on any public
site". (Section 29-21-101 , CRS) .
The Board of County Commissioners, in the 1984 budget process, allocated the
lottery proceeds as follows:
. Civic Auditorium (Long Term) $141 ,464
. Maintain Island Grove Park 40,000
. Maintain and improve Missile Site Park 11,636
It is recommended that the Board continue to lag one year in appropriating funds
since allocations are not made until September of each year to insure funds are
never expended in excess of receipts.
(OVER) 187
BUDGET UNIT REQUEST SUMMARY (Continued)
Conservation Trust Fund -- 151943
FINANCE/ADMINISTRATIVE RECOMMENDATION:
The uses of the Conservation Trust Funds are policy issues of the Board. The
1985 recommended budget has been constructed based upon current policy direction
as follows:
Project/Program Requests Recommended
Missile Site Park $ 17,095 $ 17,095
Island Grove - Maintenance 40,000 40,000
Civic Auditorium 138,209 138,209
Island Grove Development 69,104 -0-
Espanola Res-Plex 25,000 -0-
TOTAL $289,408 $195,304
Change in the allocations would require a policy change by the Board. The
Board should be cautious in that the current Board has no authority for a
binding long-term commitment of Conservation Trust Fund appropriations.
Appropriations would have to be on a year-to-year basis that could be adjusted
by any future Board.
188
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Contingency Fund
BUDGET UNIT TITLE AND NO . : Contingency Fund -- 169020
DEPARTMENT DESCRIPTION : The Contingency Fund exists to cover reasonably
unforeseen expenditures or revenue short-falls.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 316,424 $ 850,000 $ 810,405 $ 810,405
Fund Balance 316,424 /50,000 -0-
Revenue -0- -0- 810,405 810,405
Net County Cost $ -0- $ 100,000 $ -0- $ -0-
Budget. Positions -- -- --
SUMMARY OF CHANGES:
Contingency funds of $810,405 are funded via carry-over fund balances from 1984.
A Contingency Fund of $382,000 is recommended, as well as placing $300,000 in
Contingency Fund pending resolution of the Kodak/Monfort assessment appeal
currently in the Courts. In addition, HRD indirect costs shown as revenue to
the General Fund are held in this fund pending final audit close-out ($128,405) .
FINANCE/ADMINISTRATIVE RECOMMENDATION :
1. in order to accommodate unforeseen expenditures or short-falls of revenue,
the Contingency Fund should he maintained at a level of approximately S400,000.
Rule of thumb in local finance is 1% to 3% of operating funds. The Board is
encouraged to use these funds only in very special or critical circumstances.
2. Weld County has made adjustments thus far and loss of funds from the Kodak/
Monfort case have been coped with in the operating budgets in 1981, therefore
until the case is fully resolved, a cautious recommendation is not to antici-
pate the ability to spend the funds until the court clears the payment under
protest.
3. In 1983 $200,000 was transfered to the Capital Fund for the jail modifications
with the intent to repay the Contingency Fund in 1986. Board should reaffirm
this decision in the budget hearing and direct staff to accommodate the
decision in the 1986 budget planning process.
4. Indirect costs from HRD programs attributable to the General Fund have been
transferred to the Contingency Fund in 1984 pending final close-out audit.
189
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Library Fund
BUDGET UNIT TITLE AND NO . : library -- 205510
DEPARTMENT DESCRIPTION : The Weld County Library provides free public library
service to all residents. The service is offered at the Library, from bookmobiles,
mail service, and other public libraries in the County.
The budget unit shown above is broken down into the following activities:
Administration; circulation; adult services; children's services; extension
services; collection development/maintenance.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 363,039 $ 374,951 $ 400,496
Revenue 12,300 12,410 12 ,410
Net County Cost $ 350,739 $ 362,541 $ 388,086
Budget. Positions 14.25 14.25 14.25
SUMMARY OF CHANGES :
Budget includes a 10% increase in materials ($11 ,875) and audio-visual items ($500) .
Other increases are supplies ($1 ,035) , printing ($625) , travel ($152) , and rent ($10) .
The increases are offset by a reduction of $2,000 in motor pool since the bookmobiles
are fully depreciated. Phone budget reflects buy out of existing equipment which
will allow current funding level. Revenue is stable at $12,410, up only $110.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
A security system will be purchased with a supplemental appropriation authorized by
the Board in July, 1984 for $16, 100. The system will add $2,970 to future years
for materials, but should prevent the loss of material far in excess of that amount.
Materials for collection development have been reduced from $51,850 to $43,975, or
S7,875. The increase reflects a 10% increase over the 1984 level of $39,975. This
is an item for policy consideration by the Board during the hearings and is a high
priority item for the Library Board and staff. $19, 134 for materials is budgeted
in the Payment-For-Lending program also. Books By Mail enhancement should he
discussed at budget hearing.
The increase of $2,000 for gooks By Mail would allow the Library to return to an
annotated, picture catalog and the titles to accompany this catalog. Response to
a listing is not as good as that from a picture catalog. In 1982 when using a
picture catalog the circulation of books was 3,900. There was a 50% drop when
using the catalog just listing titles. Books By Mail is a means of serving county
residents who have little or no access to a library.
190
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Library Fund
BUDGET UNIT TITLE AND NO . : Payment-for-lending -- 2055.30
DEPARTMENT DESCRIPTION : Payment-for-lending is paid by the State Library
for inter-library loan service to other libraries in the State. Money received
is used to enrich local libraries, such as Weld County's.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 20,000 $ 20,000 $ 20,000
Revenue 20,000 20,000 20,000
Net County Cost -0- -0- -0-
Budget. Positions -- -- --
SUMMARY OF CHANGES:
$866 is budgeted for the courier operated by the High Plains System, and the
remaining funds ($19, 134) are for the purchase of materials.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval. This budget, together with the materials budgets of $52,319,
amounts to a total materials budget of $71,453, up 6.7% over the 1984 level of
$66,953.
191
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT . NAME : Library Fund
BUDGET UNIT TITLE AND NO . : Salary Contingene -- 209200
DEPARTMENT DESCRIPTION: Contingency amount to fund salary increases.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 34,035 $ 34,035
Revenue -0- -0-
Net County Cost $ 35,035 $ 34,035
Budget. Positions -- --
SUMMARY OF CHANGES:
Reflects 1985 salary adjustments.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
n/a
192
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR i985
AGENCY/DEPT. NAME : sold Waste
BUDGET UNIT TITLE AND NO . : Solid Waste -- 229540
DEPARTMENT DESCRIPTION : This fund accounts for revenue received from
a surcharge on dumping fees at solid waste disposal sites for the purpose
of combatting environmental problems and for further improvement and develop—
ment of landfill sites within the County.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost 5 78, 137 $ 93,000 S 200,000 $ 200,000
Fund Balance 42,051 - -0-
Revenue 120,188 93,000 200,000 200,000
Net County Cost $ -0- $ -0- $ -0-
Budget. Positions -- --
SUMMARY OF CHANGES:
The 5% surcharge became effective 8/1/79 to support solid waste disposal . On 7/1/84
a 5% surcharge was added for liquid disposal sites bring in an estimated $7,200
annually. Current rates and volume generate $200,000 annually. Appropriations
thus far have been to pay for access roads to the landfill and cleanup in the
areas of the landfills. Board has 5185,000 uncommitted for 1985.
In 1983 a program in conjunction with the DUI program was implemented to clean up
trash along County roads. This costs approximately $10,000 annually.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
The Board has designated repayment of funds to Road and Bridge for road projects
done to accommodate solid waste facilities the last three years: Road 7 ($143,409) ,
Road 6 ($78,366) , Road 27. 5 ($65,396) , and Road 5 ($175,000) . Repayments have been
as follows: 1981 ($71 ,300) , 1982 ($83,777) , 1983 ($72,094) , and 1984 ($230,000)
leaving $5,000 due in 1985. in addition, $10,000 is allocated to support the DUI
trash pick-up program leaving 5185,000 undesignated in 1985.
Board should consider the undesignated funds for future use. Areas of need
discussed in addition to routine clean-up are:
ROAD ACCESS:
. Repair to Roads 6 & 7 accessing Erie Landfill that were damaged prior to the
building of Road 5.
. 77th Avenue (2 miles South from Highway 34) to access Greeley/Milliken Landfill .
(OVER)
193
BUDGET UNIT REQUEST SUMMARY (Continued)
Solid Waste -- 229540
FINANCE/ADMINISTRATIVE RECOMMENDATION:
CLEAN-UP :
. Funds could be earmarked as a contingency to clean-up illegal sites or
hazardous waste problems, such as Keenesburg site problem.
TRANSFER. STATIONS:
. The possibility exists that some subsidy from this fund could be required
to support transfer station activities in less populated areas where
landfills do not exist in the eastern and northern portions of the county.
ENVIRONMENTAL HEALTH:
. Funds could he utilized to support Environmental Health' s efforts to
inspect disposal sites and handle illegal dumping situations.
194
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Subdivision Parks Fund
BUDGET UNIT TITLE AND NO . : Subdivision Parks -- 2.31942
DEPARTMENT DESCRIPTION: Accounts for park fees paid by subdividers for the
purpose of dedicating, developing and/or reserving land for parks and/or other
necessary public purposes,
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ -0- $ 19,220 $ -0- $ -0-
Revenue /Fund Balance -0- 19,220 -0- -0-
Net County Cost $ -0- $ -0- $ -0- $ -0-
Budget. Positions -- -- -- --
SUMMARY OF CHANGES :
A.l.lmonies have been utilized in this fund from subdivision park fees. No fees
are anticipated in 1985.
FINANCE/ADMINISTRATIVE RECOMMENDAT I OA:
n/a
195
CAPITAL FUNDS
CAPITA. PROJECT FUNDS
Capital Project Funds are established to budget for financial resources
used for the acquisit'on or improvement of the capital facilities of the
County.
A detailed Long Range Capital Plan for 1985 — 1989 is presented in this
section and relates to the specifics of the 1985 capital project budgets.
The Capital Expenditures fund accounts for various capital improvement
projects on County buildings. In 1985 the total amount budgeted is
$1 ,806,367 funded by property tax of $557, 353, SOT $39,014 , sale
proceeds $1. ,000,000 and an anticipated fund balance of $300,000.
Details of the 1985 projects are in the Long Range Capital Plan that
follows.
The Hospital Capital Fund accounts for the revenue and related capital
expenditures as required by the North Colorado Medical Center Board of
Trustees, an autonor,ous hoard responsible for administering the
operations of the hospital. The 1985 budget provides for a budget of
$356,373 with property taxes of $71 ,077 . The funding level variation is
explained in detail in the budget summary.
196
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT . NAME : North Colorado Medical Center - Capital
BUDGET UNIT TITLE AND NO . : Hospital Capital -- 311944
DEPARTMENT DESCRIPTION: Mill levy to fund capital improvement of North
Colorado Medical Center. Maximum mill levy is 3 mills.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ -0- $ 685, 162 $ 356,373 $ 356,373
)fund Balance 757,483 685, 162 356,373 356,373
Fund Balance $ 757,4830-
Budget. Positions -- -- -- ---
SUMMARY OF CHANGES:
See comments below regarding funding level.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval.
I . Payments to the hospital for services rendered to Medicare patients is no
longer negatively affected by the receipt of interest income. Therefore ,
North Colorado Medical Center is requesting that all interest income earned
by the County Treasurer on hospital funds he applied to the hospital accounts,
effective January 1, 1985. Cash balances over the last four years averages
$1,282,248 with projected 1985 interest rates on investments being 117 for
a net amount of $141,047. This amount will reduce General Fund interest
revenue by a like amount, therefore property taxes should be adjusted
accordingly, if the Board changes this policy. This changes the property
tax base amount from $572,420 to $431,373.
2. With the agreement of the hospital to purchase the Health Building, in
September, 1984, it was agreed that the 1985 property tax/specific ownership
tax amount would be reduced by $400,000 on a one-time basis.
(OVER) 197
BUDGET UNIT REQUEST SIRPIARY (Continued)
North Colorado Medical Center - Capital -- 311944
FINANCE/ADMINISTRATIVE RECOMMENDATION:
3. If the above are approved by the Board, the property tax base amounts will
be as follows:
Property Tax SOT Total
1984 Base $ 545, 162 $ 40,000 $ 585, 162
1985 Base 545, 162 40,000 585,162
52 increase 27,258 2,000 29,258
Interest (130,698) (10,349) (141 ,047)
Building (370,650) _ (29,350) (400,000)
1985 Amount $ 71,072 $ 2,301 $ 73,373
1986 Base $ 71 ,072 $ 2,301 $ 73,373
Building 370,650 29,350 400,000
57 Increase 22,086 1,582 23,668
1986 Base $ 463,808 $ 33,233 $ 497,041
1987 forward would be base without adjustments.
Continuation of hospital capital at the above level per year for the next
five years is a policy issue for the Board in consideration of the Long
Range Capital Plan for 1985 - 1989 for Weld County. See Weld County Long
Range Capital Plan for 1985 - 1989.
198
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT , NAME : Capital Expenditures
BUDGET UNIT TITLE AND NO . : Capital Expenditures -- 341944
DEPARTMENT DESCRIPTION.: Capital projects for general county use. Created
in accordance with CRS 29-1-301 (1.2) April 5, 1984. Formerly Public Works -
County Buildings Fund (Fund 33) .
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year_
Gross County Cost $ 265,294 $ 998,095 $1,896,367 $1 ,896,367
Fund Balance , n. , I , I 300,111
Revenue 17,329 14,000 1 ,039,014 1,039,014
Net County Cost $ 204, 144 $ 177,813 $ 557,353 $ 557,353
Budget. Positions -- _
SUMMARY OF CHANGES :
Budget reflects the 1985 funding level of the Proposed Long Range Capital Plan
for 1985 - 1989. The actual plan is on the pages immediately following. Budget
reflects sale of Health Building to the Hospital with $1,000,000 in sale proceeds,
and $400,000 added property tax.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend adoption of the Proposed Long Range Capital Plan for 1985 - 1989. The
only consideration for funding is the 1985 portion of the plan. The remaining
years are policy direction for planning purposes. The plan should be reviewed
annually by the then current Board for appropriate amendments.
It is recommended that the special projects requested be screened and only
critical and cost effective ones he approved. An attached list itemizes them.
199
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201
COURTHOUSE PROJECTS
Long Range Space Plan
Replace draperies in Room 315
Refinish elevator doors
Court Reporter's Office - Division II
. install heat and cooling ventilation
. Blinds or draperies
. Carpet
Upgrade Lighting - Room 310
Directory on First Floor
Restore Jury Quarters
. Lighting
. Draperies
Alarm System
Replace draperies in Room 308
Rewire Courthouse for computer system
Carpet
. Division C - County Court
. Room 201
. Front Office County Court
Paint - County Court (Judge Clugston's Office)
Public Address System
It is recommended that a long-range Court space study be done in 1985.
Once the space study is completed, priority projects should be done
within the capital budget of $50,000 for each fiscal year 1986, 1987, and
1988. Only emergency items and planned projects in County Court and
Probation should be done prior to the study being completed in 1985.
202
WELD COUNTY
LONG RANGE CAPITAL PROJECTS
FIVE-YEAR PLAN
1985 - 1989
Presented By: Donald D. Warden, Director
Finance and Administration
September, 1984
203
LONG RANGE CAPITAL PROJECTS
FIVE YEAR PLAN
1985 - 1989
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 he required."
This five—year plan projects capital projects for 1985 — 1989.
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. 1985 - 1989 Five-year Plan
4. 1985 Budgetary Impact
The Section on financing recommends a program for financing 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 1985 -
1989 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 year . 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 1985 budget for the
capital construction program. It provides specific detail regarding each
recommended project and the impact on the 1985 county budget.
204
FINANCING ALTERNATIVES
205
FINANCING
Overview:
There are a number of ways to finance capital improvement projects. Some
of the most common methods of financing capital improvement projects 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 it's normal life rather than all at once by those
who may not have the use of it for the full term. And 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 one approach. The annual available resources
could be used entirely for debt service with the size of the
annual resources setting the limit upon the amount that could
he 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. HB 1111
206
passed in 1982 specifically provides for a capital improvements
trust fund for capital reserves.
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 5 - 10% down is a
limited pay as you go policy, and assures that the voters
authorizing the approval will make a cash contribution that all
of the burden will not be postponed.
5. Joint financing:
An ever increasing number of cities and counties are finding
that there is benefit to both jurisdictions for joint
development of a project. The construction of a city/county
office building and recreational areas are examples. This
avenue of funding and planning capital projects normally is
advantageous to both jurisdictions.
6. Lease/Purchase:
Local governments can utilize lease/purchase methods for needed
public works projects by having it constructed by a private
company or authority. The facility is then leased by the
jurisdiction on an annual or a monthly rental. At the end of
the lease period, the title to the facility can be conveyed to
the jurisdiction without any future payments. The rental over
the years will have paid the total original cost plus interest.
This method has been used successfully in a number of
jurisdictions. The utilization of a building authority would
fall under this category of financing.
Numerous considerations are involved in the selection of the foregoing
patterns, or some combination thereof:
J . 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 preserves great flexibility to the county for future
periods of economic recession or depression but not piling
up large fixed charged costs.
b. It avoids the payment of interest charges.
207
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 permitting the
cost to he spread 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 tc which prepayment for capital outlay is warranted,
when the opportunity for repayment of the principal and
interest in dollars that are less expensive can he arranged.
5. During periods of rapid price rise, the time delay necessary to
accumulate downpayments or full pay as you go resources invites
higher costs which may wipe out most, if not all, of the
advantages of ron--payment of interest.
In the five-year capital projects plan, a combination of funding methods
will be recommended to finance the capital construction in the next five
years 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.
208
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's approval, Article XI, Section 6 requires the debt
be incurred by adoption of a legislative measure which is irresponsible
until the indebtedness is fully paid or discharged. The ordinance must :
11 . 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% of the assessed value in
the county, which is slightly over twenty-four million dollars in Weld
County.
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 particular 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 from between 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 effect interest rate than a bond issue that runs twenty years.
20°
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 valorum taxes necessary to repay the principal and
interest of the bond, they are generally agreed to he 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 secure 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 and 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.
Although it may seem possible to pledge any nontax 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 he consulted for specific provisions
regarding the issue of revenue bonds if ever this is explored.
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.
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 airline and parking revenue bonds are paid for by parkers,
etc.
210
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, or
2. Reflect good debt service coverage through use of a feasibility
study done by a recognized expert in the field.
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 means of financing County facilities is through 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 conclusion of the lease as 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 a promise to pay most always only from 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 7 - 10 years. Because the security underlying the
lease is not good compared with conventional financing, interest rates on
leases are much higher.
211
Building Authority)
A building authority is a non-profit corporation which is formed
generally at the prompting of the governing body of the County or local
jurisdiction which also appoints the Board of Directors of the
corporation. The directors usually are elected officials, employees, or
other public spirited citizens.
The building authority issues its own bonds to finance a facility. To
achieve the same lower interest rates that the 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 that the authority's bonds are issued on behalf of a political
subdivision, which is determined based upon the following factors which
are detailed in IRS Revenue Ruling 63-20.
l. . 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 securit • after issuance of bonds and construction of
acquisition 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.
212
Pr1 LR[NC AUTHORITY FINANCE
The Philosophy:
lax-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.
Tax-Exemption of Interest:
Once the non-profit corporation is created the tax-exempt nature of
interest paid en 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 is presented to the Internal Revenue Service. Among other
things 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, as opposed to purely municipal bonds, are subject to
registration requirements of the Securities and Exchange Commission, a
no—action letter must he obtained from the S.E.C. In essence the S.E.C.
says that nc 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:
� . A favorable revenue ruling from the Internal Revenue Service.
?. Receipt of an S.E.C. no-action letter.
.i. Finalization of financing.
21.3
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 he an obligation of the Building Authority
only and not a debt obligation of the County.
Summary of Steps and Timetable
The steps involved in this financing and the timetable for accomplishing
these steps are as follows:
Step Approximate Dates
1. Receipt of proposals, decision
to proceed. Retention of under—
writer & counsel. 3 weeks
2. Incorporation process 2 months
3. Contract negotiation 2 months
4. Request for revenue ruling 3 months
5. Request for S.E.C. no-action
letter 4 months
6. Bond resolutions, bond closing,
purchase closing 1 month
The County Lease:
Upon the issuance of the bonds and the purchase of the building by the
building authority , the County would 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 he approved by voters.
The Bond Security:
The security of the bond holders may be only in a pledge of lease
revs^Des 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.
214
Partial Seller Financing:
Depending on factors such as the seller's motivation, whether or not
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
could carry back the balance, receiving installment sale tax benefits on
the capital gains. A revenue ruling would be required but interest paid
on a promissory note to the seller may also be tax exempt. The total
cost, then, to the County and the building authority may be substantially
lower on this basis.
COMPLETED CAPITAL PROJECTS
1979 - 1984
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219
CAPITAL EXPENDITURES FUND
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RESOURCE CAPACITY
*****************
FUND INC SOURCES
*****************
CASH FLAW ANALYSIS
2 2 I
PUBLIC WORKS CAPITAL FUND
RESOURCE CAPACITY
1985 — 1989
FUND PROPERTY SALE *
BALANCE TAX PROCEEDS TOTAL
1985 $ 300,000 $ 596,367 $1,000,000 $ .1,896,367
1986 210,000 500,000 2,606,367
1987 120,000** 2,726,367
1988 131,000** 2,857,367
1989 242,000 3,099,367
* Any sale proceeds from surplus county property should be
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under Hospital Capital Fund.
**Repay Contingency Fund $200,000 borrowed to fund jail
modification.
222
CASH FLOW ANALYSIS
CASH
REVENUES EXPENDITURES RESOURCES
BEGINNING ENDING
FUND CAPITAL FUND
BALANCE FUND CONSTRUCTION BALANCE
1985 $ 300,000 S 1 ,596,367 $1,296,367 $ 600,000
1986 600,000 710,000 1, 110,000 200,000
1987 200,000 120,000 320,000 -0-
IH8F 131 ,000 131 ,000 -0-
I'S') 242,000 242,000 -0-
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224
JAB, MODTFICATION
Existing Situation:
The Weld County jail is currently experiencing limitations on its
capacity to handle the number of inmates being detained. As a result a
jail task force was appointed by the Board to study the jail capacity and
jail program. A jail consultant and architect was engaged to study the
facility.
Proposed Solution:
Based upon the Jail Task Force Recommendation issued in June, 1984, it is
recommended that the jail be remodeled in two phases. The first phase is
estimated to cost $300,000 in 1985, and the second phase $200,000 in
1987. (See Jail Facility modifications on the following two pages for
details. )
Financing:
It is recommended that renovation costs ul approximately $300,000 he paid
on a cash basis out of the 1985 budget. During 1985 and 1986 the
remaining $200,000 for phase two should be accummulated in the capital.
fund for construction in 1987.
225
WELD COUNTY JAIL FACILITY
GREELEY, COLORADO
BUDGET ESTIMATE BASED ON PROPOSED MODIFICATIONS AS SHOWN ON DRAWINGS 1
THROUGH 8, DATED 2-14-84 AND 3-10-84.
NOTE: COPIES OF DRAWINGS ARE AVAILABLE TO VIEW IN THE CLERK TO THE
BOARD'S OFFICE, 915 10th STREET, GREELEY, COLORADO
PFCI'OSED BASEMENT FLOOR MODIFICATION. (DRAWING NO. 1)
Number of short term holding rooms is increased from five (5) to
eight (8) . Proposed alterations make access to holding rooms
possible and also improves direct supervision. Area for records and
files is enlarged with direct access from booking area to the upper
floor. The medical examining room and doctors office are proposed
to be relocated to the second floor: basement medical rooms to be
used as a court-section office and a staff room.
Demolition: $ 4,000
New Construction: $ 20,000
Total Cost of Modification: $ 24,000
PROPOSED MODIFICATION TO MAIN FLOOR: .TTIVENiRE AREA (DRAWING NO. 1A)
Modify juvenile area as shown on plan. Holding for male juvenile is
six (6) and holding for female juvenile is two (2) . Create separate
entry-exit for adult male work release section (total work release
holding is twenty (20) .)
Demolition: $ 10,000
New Construction: $ 72,000
Total Cost of Modifications
to Juvenile Section: $ 82,000
I'5(POSFD MODIFICATIONS TO MAIN FLOOR: OFFICE AREA (DRAWING NO. 3)
Modify administration and staff areas as shown on plan for
additional work stations for secretarial (8) , civil and warrant
offices (s) .and investigators ( 10) .
Demolition: $ 3,000
New Construction: $ 11,000
Total Cost of Modifications
to Main Floor Office Area: $ 14,000
226
PROPOSED MODIFICATIONS TO SECOND FLOOR. (DRAWING NO. 5)
Proposed modifications will greatly simplify staff operational and
supervisory functions. Additional holding capacity is created by
converting a balcony area into a dormitory type sleeping room for
trustees. (10 inmates) Two (2) isolation cells and a sickroom and
nursing station are created with direct supervision from the guard
station. Two (2) multi-purpose rooms are proposed outside the
actual inmate holding pods, allowing for better supervision and use
of the dayrooms.
Demolition: $ 22,000
New Construction: $ 90,000
Total Cost of Modifications
to Second Floor: $112,000
PROPOSED MODIFICATIONS TO THE THIRD FLOOR. (DRAWING NO. 7)
Guard station (control area) can be modified to allow for direct
supervision into the holdng pod on the north side. Multi-purpose
room to he enlarged and modified to allow for direct access from the
control area. Secure holding can he increased by sixteen (16) , by
utilizing part of the gymnasium area. Additional exercise area is
proposed on the second floor roof.
Demolition: $ 10,000
New Construction: $ 58,000
Total Cost of Modifications
to Third Floor: $ 68,000
PROPOSED ADDITION TO THE THIRD FLOOR (DRAWING NO. 7)
The existing second floor roof structure will allow for additional
light-weight construction. The plan shows a dormitory type
development including the necessary bathroom facilities for about
twenty-four (24) work release type inmates.
Demolition: $ 8,000
New Construction: $192,000
Total Cost of New Addition: $200,000
227
COURTHOUSE
Existing Situation:
The Weld County Courthouse is an old facility that has undergone a great
deal of renovation in the last few years in order to maintain the
structure and accommodate the contemporary space needs that it houses.
The Courthouse has had rewiring, plumbing corrections, energy efficient
measures, new elevator installed, painting, and renovation of the
exterior. Although many of the renovation needs have been satisfied in
the last few years, the facility is facing growth pressures from the
expansion of a number of court functions needed for the District Court.
It is anticipated over the next five year period that two courtrooms will
he required to accommodate either new judges or referees.
Proposed Solution:
In analyzing the situation at the Courthouse, it must be appreciated that
the basic maintenance or major maintenance needs to continue in order to
retain the Courthouse as a viable facility. This maintenance will be
required on a continual basis over the next few years in order to correct
basic deficiencies caused by age. In addition, the county must be in a
position to accommodate future court expansion of that facility to avoid
the ultimate outlay of an additional facility.
It is proposed that $150,000 be budgeted in the Capital Projects Plan to
accommodate the renovation of the Courthouse for courtrooms. In
addition, there are funds provided over the five year period for basic
maintenance such as carpet. It is recommended that a space study be
conducted in 1985 to plan the future use of the space in the Courthouse
and accommodate court needs.
Financing:
it is recommended that in the five years of the Long Range Plan that
$150,000 be budgeted to accommodate the courtroom renovation and
furnishings. $15,000 is proposed in the General fund for the funding of
a space study of the Courthouse and space needs of the Court.
228
ROAD BUTLDING/WAREHOUSE
Existing Situation:
In 1982, the county acquired property on 11th Avenue to become the site
for all. Road and Bridge functions. The site, as purchased, included an
office area, shop, and one adjacent building. It is proposed that this
site be developed to become the Road and Bridge Headquarters to house all.
Road and Bridge operations and storage facilities for the county.
Weld County's Road and Bridge operations are currently spread out at
three branch locations in Johnstown, Ault and LaSalle. Certain
efficiencies could he achieved by having a central location of all Road
and Bridge functions which would enhance the management control and
effectiveness of the Road and Bridge Department. In addition, the county
currently does not have adequate Facilities for central warehousing for
all all Ice aupp.l lee, inn lntena uec parts for Itulldtngn nod Grounds, parts
and supplies for garage operations, and other general storage
requirements for the Road and Bridge operation. As a result of this, the
benefits of volume buying and inventory control cannot be practically
taken advantage of by Weld County due to the lack of the proper warehouse
area and warehouse function.
Proposed Solution:
It is proposed that the 11th Avenue Road and Bridge Headquarter site be
developed into a centralized Road and Bridge area. It is proposed that a
facility be developed that would provide adequate garage area, warehouse
area, and adequate fenced parking for all county equipment. If a
facility of this nature can be developed by the county, it would mean
that the three outlying shops could be eliminated.
A warehouse facility would enable Weld County to develop a proper supply
and warehouse function and also free some space in the Centennial Complex
for further expansion to cope with the growth pressures the Centennial
Complex is experiencing.
Tt is proposed that the development of this site be done in 1985. In
addition to the current facilities located at the 11th Avenue site, it is
proposed that in 1985 a site plan be developed that would encompass all
of the above functions.
Financing:
It is recommended that the county utilize current funding.
229
GRADER SHEDS
Existing Situation:
The county currently has 18 grader sheds throughout Weld County, to
accommodate the road maintenance function in all sectors of the county.
The grader sheds are in various conditions, ranging from good to need for
replacement. Three have recently been replaced, Nunn (1981) , Gwonda
(1982) , and Vim (1983) . Replacement order is as follows: Mead (1985) ,
Rriggsdale (1986) , Kiowa (1987) , Gilcrest (1988) , and Keenesburg (1989) .
Proposed Solution:
An analysis of existing grader sheds has been done to determine 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
there be attention given to those sheds that need to have maintenance of
major improvements done to them. Where necessary, replacement sheds have
been identified.
Financing:
it is recommended that the county budget $20,000 per year over the next
five years to construct, maintain, and upgrade the numerous grader sheds
throughout the county. The funding mechanism should be a pay as you go
function out of the Capital Projects Fund.
230
ENERGY EFFICIENCY
Existing Situation:
With the rise of utility costs and the energy crisis, it is essential
that Weld County continue to be in a position to properly respond to the
energy conservation programs that will be required during the next few
years. Much has already been done in the area of energy efficiencies,
and efforts on a smaller scale must continue.
Proposed Solution:
In order to avoid high energy and utility costs in county buildings, it
is suggested that the county continue to identify energy conservation
opportunities in all county facilities that are owned and continue to
take corrective action to make county facilities as energy-efficient as
possible. The cost of this particular capital project could be recovered
substantially in a few years due to the pay back in energy savings.
Pi nanciiIE:
It is recommended that the county budget $5,000 for the energy efficiency
program each year. Where cost effective payback opportunities exist,
additional funds should be considered with offsets to the operating
utility budgets impacted.
231
MISCELLANEOUS PROJECTS
Existing Situation:
Each year in the county there are several small projects to update or
renovate county facilities, provide for new county programs, remodel to
accommodate changing programs or meet new legal standards. An approach
to provide miscellaneous funds of this nature can assist the county in
avoiding the postponing of remodeling of facilities that will avoid cost
or delay potential savings to the county and the taxpayers. In addition,
an approach like this can also make better utilization of existing
facilities in order to avoid the acquisition of new space and facilities.
Carpet replacement should he included in this category.
Proposed Solution:
It is recommended that an amount of $20,000 per year in the Long Range
Capital Projects Plan be set aside for such projects.
Financing:
It is , recommended that the county budget $20,000 per year for small
projects.
232
ACCUMULATIVE CAPITAL OUTLAY/CONTINGENCY
Existing Situation:
Ii. Weld County is to embark upon a number of ventures in capital projects
over the next five years, it is suggested that the county proceed very
cautiously and very conservatively in the area of financing. In order 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 that cannot be foreseen at this time. If the
contingency amount is accumulated over the next five years, it can be
fined as a reserve for the capital projects program in future years, or it
can be used as a funding mechanism in years beyond 1989.
Proposed Solution:
Budget any carry-over amount each year as 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 1989.
Financing:
It is recommended that the county budget fund balance carry-overs in the
capital fund each year as a contingency.
233
HUMAN SERVICES CENTER
Existing Situation:
The Health Department and Human Resources are currently housed in the
Health Building. The Hospital will acquire the building.
Proposed Solution:
It is recommended that the proceeds from the sale of the Health Building
be used to replace comparable space in a Human Services Center located in
the area of the Walton Building. This site would consolidate human
service programs allowing better coordination of services. In addition,
it would offer flexibility in office space management of these programs
as they expand and collapse over time as funding levels and emphasis
change.
Einane tng:
It is recommended that the funding come from the sale proceeds of the
Health Building. Payment schedule for the total price of $2, 100,000 is
s follows:
Year Amount
1984 $ 200,000
1985 1,400,000
1986 500,000
TOTAL $2,100,000
234
MISCELLANEOUS FUNDS
735
GENERAL FUND
AIRPORT:
The Board has committed General Fund monies to the FAA ADAP airport
enhancements. The county's share under the current program is 5% of the
development costs. Estimated costs are approximately $40,000 per year
over the five-year life of this capital plan. The 1985 budget includes
$60,000 to accommodate the 1985 FAA ADAP grant match requirement.
236
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 enhancements that will insure the safety
of the Airport operation. If it is the decision of the Board to continue
to participate in the joint funding of the Airport facility 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.
Proposed Solution:
It is proposed that $40,000 - $60,000 per year be earmarked in the long
Range Capital Projects Plan from 1985 through 1989 to accommodate capital.
improvements at the Weld County Airport, with emphasis being safety
features and other essential enhancements for the current operation.
Financing:
It is recommended that the county budget $40,000 — $60,000 per year from
General Fund resources.
237
CONSERVATION TRUST FUND
Existing Situation:
With the passage of SB119 (The Colorado Lottery), 40% 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
in the range of $190,000 - $200,000 per year. The funds will have to be
used for "the acquisition, development and maintenance of new
conservation sites or for capital improvements or maintenance for
recreational purposes on any public site". (Section 29-21-101, CRS,
1973) .
Prpposed Solution:
The Board has the option to use the funds in the following ways:
1 . Maintain and improve Island Grove.
2. Maintain and improve Missile Site park.
3. Participate in the performing arts center in Greeley.
Policy issue.
238
TSLAND GROVE
Existing Situation:
Weld County and the City of Greeley currently have certain joint ventures
and commitments to develop the Island Grove 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 it is the determination of the Board of County Commissioners to
continue to participate in the development of the Island Grove facility,
it is recommended that Conservation Trust Funds from the lottery be used.
Tn 1985 under special projects, $22,376 has been requested by Colorado Ag
Education, Inc. for improvements.
Financing:
It is recommended that the county finance any Island Grove enhancements
with Conservation Trust Funds resulting from the lottery.
239
INTERNAL SERVICE FUNDS
1NTERNAl, SERVICE FUNDS
Internal Service Funds are established to account for goods and services
provided to other departments of the County on a cost-reimbursement
basis.
The Motor Vehicle Fund accounts for the revenue and costs generated by
equipment and vehicles rented to the Road and Bridge Fund and to various
departments of other County funds. The gross operating budget amounts to
$2,032,813 in 1985 with $1,172,710 budgeted for new capital equipment.
Road and Bridge uses $1,689,289 of the total operating budget, or 83%.
The budget reflects the contract fleet management approach adopted by the
Board in August, 1984 resulting in a savings of over $400,000 annually.
Printing and Supply provides printing services and the supply and store
function of the County. The total budget is $156,533 with $50,00D being
cost of supplies. The remaining Ls the printing function and the labor
for mail and supply functions.
The Computer. Services Fund accounts for all computer services provided to
the County and other agencies on a cost-reimbursement basis. The gross
budget is $2,214,402. Staff remains constant at 36 FTE. Salary increses
of $106,440 are included to keep parity with the profession in the area.
Final. adjustments to the budget may be required after determining the
maintenance and development effort required for each user during the
budget hearing process. Budget reflects major upgrade of hardware
($540,927) and significant change in software costs to operate two CPU's
on MVS.
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 $615,900 in 1985 with a property tax levy
of $511,095. Details of the program are provided under the specifics of
the fund summary.
The Health Insurance Fund provides for the costs associated with Weld
County employee's self-insured health fund. The total for expenses and
anticipated revenues is $974, 1.36. Coverage is estimated for 654
employees with 173 having dependent coverage. Premiums will remain at
$90.05 for single and $107.60 for dependent coverage. A dental program
has been added at no additional cost to the employee or County.
240
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME: IS - Motor Pool
BUDGET UNIT TITLE AND NO. Motor Pool Administration -- 6,19.1120
DEPARTMENT DESCRIPTION: Centralized motor pool support for Weld County.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $2,363,870 $3,000,324 $2,654,955 $2,032,812
Revenue 2,550,051 3,039,664 2,737,355 2,115,212
Net County Cost $ (186,172) $ (39,340) $ (82,400) $ (82,400)
Budget. Positions 21 21 -0- -0
aUMMARY OF CHANGES:
Fund depicts the Board's decision to contract out maintenance of the fleet,
effective September 17, 1984. The decision results in over $443,000 savings to
the County and users of the service. Fuel budgets are also reduced to reflect
ie;e of automatic fueling at Agland for off-duty fueling and lower fuel costs.
Depreciation is down due to fewer items being depreciated in the fleet.
EINi C
Recommend approval.
Recommend evaluation of ARA Services contract in September, 1985 to determine
continuation of contract services. Budget reflects maximum contract price plus
10% contingency amount. Budget reflects all contract arrangements.
241
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : 1S - Motor Pool
BUDGET UNIT TITLE AND NO. : Motor Pool Equipment -- 611945
DEPARTMENT DESCRIPTION.: Use of funded depreciation to acquire vehicles
for county use.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
_ Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost -- -- $1,172,710 $1, 172,710
Revenue -- -- -0- -0-
Net County Cost -- -- $1,172,710 $1 ,172,710
Budget. Positions -- -- -- --
SUMMARY OF CHANGES:
See attached list. Recommended budget falls within resource capacity of budget.
The replacement plan is consistent with the policies developed in 1979 and updated
annually.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval of all requested list on the following page.
SOC van is an addition to the fleet but costs would be recovered via depreciation
over the useful life of the van.
Policy of recommended equipment replacement guide on the following pages should
he continued.
242
TGA E IIIPMENT
Request Recommended
Shop Equipment
Shop Equipment $ 20,000 $ 20,000
Buildings and Grounds
Compact pickup (1) 8,900 8,900
Building Inspection
Compact pickup (7) 17,800 17,800
Ambulance
Ambulance (1) 42,000 42,000
Ambulance (Type II or Rechassis) (1) 26,500 26,500
Sheriff
Patrol Vehicles (7) 68,600 68,600
Jail Transport Vehicle (1) 12,000 12,000
Passenger (4) 36,000 36,000
Office Emergency Services
Mobile EOC Van (1) 20,000 20,000
Road and Bridge
See list 920,910 920,910
GRAND TOTAL $ 1,172,710 $ 1,172,710
243
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244
WELD COUNTY EQUIPMENT REPLACEMENT GUIDE
ITEM TYPE HOURS OR MILES AGE (YRS)
1, GRADERS 14,000 10
2. BULL DOZERS 14,000 10 - 15
3. FRONT LOADERS 14,000 10 - 15
4. DRACLINES 14,000 10 - 20
5. BACKHOES 14,000 10 - 15
6. tractor backhoes 14,000 10 - 20
7. ROCK CRUSHER 14,000 10 - 20
8. TRACTOR SCRAPERS 14,000 10 - 20
9. SEDANS 75,000 5
10. PATROL SEDANS 75,000 1
11. PICKUPS 100,000 5
12. SINGLE AXLE DUMPS (GAS) 150,000 5 -. 10
13. SINGLE AXLE DUMPS (DIESEL) 250,000 10
14. TANDEM AXLE TRUCKS 250,000 10
15. TRAILERS (LARGE) 500,000 10 - 20
All other equipment to he considered on an individual basis.
245
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : IS - Printing & Supplies
BUDGET UNIT TITLE AND NO. : Printing & Supplies -- 641155
DEPARTMENT DESCRIPTION : Provides printing & supply support services to
the County.
The budget unit shown above is broken down into the following activities:
Printing; supply; postage.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 99,178 $ 126,800 $ 156,533 $ 156,533
Revenue 124,467 126,800 156,533 156,533
Net County Cost $(25,289) $ -0- $ -0- $ -00-
Budget. Positions 2 FTE 2 FTE 2 FTE 2 FTE
1 PT 1 PT 1 PT
SUMMARY OF CHANGES:
Salaries include salary increase for two full time printers and one part-time
copier person transferred from Word Processing. Supplies for sale are up
$15,000 to accommodate projected use. Repair/maintenance and rental costs are
up to reflect copier utilization by departments. $200 is included for small
equipment. Supplies are up $500 to support service requests.
FINANCE/ADMINISTRATIVE RECOMMENDATION :
Recommend approval as presented.
This function was reorganized mid-1984 with the transfer of a part-time posit ion
from Word Processing to Printing. Board should reaffirm restructure during the
!985 budget hearings.
Survey and quotes from outside printing firms indicate that our in-house print
shop is cost effective and best handles county needs, such as rush orders.
Recommend continuation of operation.
246
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Is - Computer Services
BUDGET UNIT TITLE AND NO. : Computer Services -- 651191
DEPARTMENT DESCRIPTION : The computer services center provides data processing
support services to Weld County and a few outside agencies.
The budget unit shown above is broken down into the following activities:
Programming & systems; operations; administration; technical services.
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
_ Fiscal Year Fiscal Year Fiscal Year Fiscal Year-
Gross County Cost $1 ,398,647 $1 ,461 ,962 $2,267,035 $2,214,402
Fund Balance -0- -0- 296,000 296,000
Revenue 1,395,584 1,461,962 1,971,035 1,918,402 _
Net County Cost $ 3,063 -0- -0- --0-
Budget. Positions 36 36 36 36
SUMMARY OF CHANGES:
Staff remains constant at 36 FTE, but budget includes $106,440 for proposed salary
increases. Budget reflects the software and hardware costs associated with the CPU
upgrade to include an added IBM 4381 along with the current IBM 4341 running on
MI/S. Other line items are stable. Funding includes operating revenues of $1 ,618,402,
lend balance of $296,000, and capital contributions of $300,000 from the General
Fund. To accommodate the CPU upgrade approximately $160,000 will have to be a
lease/purchase arrangement. Budget includes all office automation costs for the
county,
RECOMMENDATION :
Recommend final approval based upon level of maintenance and new development
approved by Weld County.
A special work session for 1985 data processing project requests and funding is
scheduled during the budget hearing process.
Recommend using excess fund balance to purchase equipment to reduce future costs.
Policy issues and strategic planning issues associated with computer services are:
I . Mainframe Computer Expansion/Replacement -- Growth in excess of 25%. per year
wilt. cause us to run out of CPU power sometime in 1985. Numerous options exist,
ranging from multiple processors to replacement with a much larger processor.
Funding for a CPU configuation of a 4381 and 4341 and software support of MVS
(OVER)
247
BUDGET UNIT REQUEST SUMMARY (Continued)
IS - Computer Services -- 651191
FINANCE/ADMINISTRAT1 VE RECOMMENDATION:
is included in this budget. Only $540,927 is included for hardware meaning
$160,000 must be a lease/purchase. The upgrade will impact 1986 and 1987
budgets also. This issue is interwoven with the issue of conversion to a
different operating system (MVS) and the increased support required for
office automation.
7. Operating System Conversion -- The main IBM 4341-12 computer currently uses
the DOS/VSE operating system. This operating system is not supported on
much larger computers or with closely coupled computers (multiple processors) .
Additionally, we have reached the point where MVS would provide better
throughput and reliability if installed on even our existing computer.
however, MVS costs more and major impact would result in the conversion
from DOS/VSE, to MVS. It seems inevitable that the conversion would have to
have taken place sometime in the next 5-7 years.
3. Office Automation -- Demands for word processing, personal computing,
electronic mail, and small data processing applications are strong and likely
to grow rapidly in the future. Integration with existing applications on the
mainframe computer is a must. A long term strategic plan to address these
demands should be developed and was initiated with the installation of the
IBM 5520 in July, 1984.
4. Existing Application Obsolescense -- Many of the existing applications are
already past their prime. Using the industry standard of 5-7 years useful
life of a computer system, we have numerous applications that are past their
nr.efnl life. These applications will need to he rewritten over the next
',-/ years. They include systems for the Assessor, Treasurer, Motor Vehicles,
4-II, Payroll, Social Services, and Human Resources. In addition, many new
systems will he needed and some existing systems could be heavily impacted
by legislature changes at both the State and Federal levels. ' In summary,
the workload for the System and Programming Division will continue to grow.
248
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : Is — Insurance
BUDGET UNIT TITLE AND NO. : Insurance Fund -- 669020
DEPARTMENT DESCRIPTION: Central fund to provide county wide insurance
coverage. Administered by Finance and Administration unit in the General Fund.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 683,624 $ 672,483 $ 615,900 $ 615,900
Revenue 888,236 595,495 615,900 615,900
Reserve (204,6725 76,988 -0- -0-
Net County Cost0-
Budget. Positions -- -- --
SUMMARY OF CHANGES:
Toss fund remains at $325,000 and estimated claims are budgeted at the full amount.
Professional services for claim adjustments and administration are budgeted at a
',Y Increase ($69,800) , excess premiums are budgeted with a 10"7, increase or $179,500.
Other miscellaneous items are constant for 1985 except the reduction in dues ($770) .
Unemployment costs have been reduced to $40,000.
FINANCg/ADMINISTRATIVE RECOMMENDATION :
Recommend approval of continuation of self-insurance program as depicted on the
following page. Tn accordance with Section 8-44-110, CRS, it is recommended that
mill levy he used to fund the self-insurance program for local. County activities
ind only a Chargeback nwebanIsm be used for programs funded by State and Federal
I mil lug sources.
Because of road conditions and sovereign immunity provided by State law the
Board, in consultation with the County Attorney, may wish to consider removing
road liability from the Insurance program.
All losses are fully reserved in this fund with an excess of unclaimed reserves
of approximately $245,000.
249
9. Excess 10. Excess
Specific Worker's
Property Cornpensatior
$7,000,000 510,000,000
5. Public 7. Excess Centennial Occurrence
Official Liability Center and and
and Law Enforcement Aggregate
Employees Center
Liability
$9,000,00'0
Occurrence 8. Excess
and Property
$10,000,000 Aggregate
Ench Loss CSL
and
Aggregate
Note:
Standard Form $5,500,000
does not follow Any One
Package Layer Occurrence
4. Excess 6. Excess
Liability
Note:
$200,000
Checks S.I.R. $750,000
Occurrence
$1,000,000 and
Aggregate
CSL
3. Package Layer - Excess Limits 1
A. Property - $400,000 Occurrence
B. Liability - $150,000 Occurrence CSL
C. Errors and Omissions - $100,000 Aggregate
D. Flood - $150,000 Aggregate
E. Worker's Compensation - $100,000 Occurrence
sub limits - see below
:. Excess I 1. Loss Fund - $325,000
Aggregate I Self Insured Retention - $100,000 Occurrence
Sub Limits
$400,000 A. Employee Dishonesty - $100,000 per loss
B. Money & Securities - $100,000 per loss— Board of County Commissioners of Weld County, CO
1985 - Protected Self Insurance
250
BUDGET UNIT REQUEST SUMMARY
FISCAL YEAR 1985
AGENCY/DEPT. NAME : IS - Health Insurance
BUDGET UNIT TITLE AND NO. : Health Insurance Fund -- (83)
DEPARTMENT DESCRIPTION: Provides for the costs associated with Weld County's
self-insured health program.
The budget unit shown above is broken down into the following activities:
n/a
Actual Last Requested Recommended
RESOURCES Complete Allowed Current Next Next
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Gross County Cost $ 472,033 $ 988,038 $ 974,136 $ 974,136
Revenue 964,755 988,038 974,136 974,136
Reserve (492,722) -0- -0- -0-
Net County Cost
Budget. Positions -- -- -- --
SUMMARY OF CHANGES:
Budget reflects the following changes: 1983 1984 1985
Administration $ 38,363 $ 39,140 $ 37,278
Printing & Supplies -0- 1,000 1 ,000
Aggregate Excess Policy 19,336 . 18,089 42,536
Individual Excess Policy 19,850 26,011 7,500
Lo:;:.. Fund 990,614 903,796 793,816
Dental Program -0- -0- 92,006
FINANCE/ADMINISTRATIVE RECOMMENDATION:' $1,068,163 $988,038 $974, 136 (OVER)
Recommend approval of the continuation of the self-insurance health program
started January 1, 1983 with no rate increases for 1985. No program changes
are recommended in the summary of benefits provided on the following pages,
with the exception of adding a dental assistance program.
The program thus far has been successful in achieving the objects of changing
utilization patterns and cost containment through sharing of costs between
employer and employee in the areas of premiums, deductibles, and co-insurance.
1984 ending, reserves should be $772,000 thus allowing for no premium increase,
and the addition of a dental assistance program.
(OVER)
251
BUDGET UNIT REQUEST SUMMARY (Continued)
IS - Health Insurance Fund -- (83)
SUMMARY OF CHANGES:
The 1984 budget was based on 667 participants versus 654 in 1985. Program
requires no premium increase.
FINANCE/ADMINISTRATIVE RECOMMENDATION:
The 1985 program is calculated with current participation as follows:
Single Coverage: 654 Dependent Coverage: 173
HEALTH Annual
Administration Fee 654 X $4.75/month = $ 37,278
Individual Stop-Loss 654 X $5.42/month = 42,536
Aggregate Stop-Loss = 7,500
Administrative Operating = 1,000
Fixed Costs $ 88,314
Loss Fund (includes 19% Trend Factor) 793,816
TOTAL HEALTH: $882, 130
DENTAL:
Administrative Fee 667 X $1 .50/month = $ 12,006
Loss Fund = 80,000
TOTAL DENTAL: $ 92,006
CRANI) TOTAL $974, 136
REVENUE:
Single 654 X $90.05/month = $706,712
Dependent 173 X $107.60/month = 223,377
TOTAL REVENUE: $930,089
Reserve Reduction/Interest 44,047
$974, 136
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INSURANCE
HEALTH INSURANCE: 1985 1984 Self-Insured
SINGLE $ 90.05 $ 90.05 No premium increase
FAMILY $107.60 $107.60 No preimum increase
PROGRAM:
. SINGLE $100 DEDUCTION - 20%/80% TO $2,000 THEN 100%
. FAMILY $200 DEDUCTION - 20%/80% TO $4,000 THEN 100%
CONCEPT:
. SHARING COST (PREIMUMS/DEDUCTIBLE/CO-INSURANCE)
. CHANGE UTILIZATION PATTERNS
. COST CONTAINMENT
DENTAL:
PROGRAM:
. COVERAGE FOLLOWS HEALTH INSURANCE PROGRAM COVERAGE FOR BOTH SINGLE AND
FAMILY PLANS
. 100% PREVENTIVE CARE
. 50/50% CARE OTHER THAN PREVENTIVE
. EXCLUDES ORTHODONIC CARE
. MAXIMUM AMOUNT PAID FOR SINGLE OR FAMILY $500/YEAR.
LIFE:
7,000 @ 39C/$1,000 = $2.73/MONTH
12,000 @ 39C/$1,000 = $4.68/MONTH
COSTS: 1985 1985
OVER 5 YEARS UNDER 5 YEARS
SINGLE EMPLOYEE:
HEALTH $ 90.05 $ 90.05
LIFE 4.68 2.73
SUB-TOTAL 94. 73 92.78
COUNTY CONTRIBUTION (78.73) (76.78)
EMPLOYEE SHARE $ 16.00 $ 16.00
DEPENDENT INSURANCE $107.60 $107.60
$123.60 $123.60
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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 experditures
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 organization units and/or for
specific purposes, activities, or objects.
ALLOCATTON. A part of a lump-sum appropriation which is designated for
expenditure by specific organization units and/or for special purposes,
activities, or objects.
ALLOT. To divide an appropriation Into amounts which may be encumbered or
expended during an allotment period.
ALLOTMENT. A part of an appropriation which may be encumbered or expended
during an allotment period.
ALLOTMENT PERIOD. A period of time less than one fiscal year in length
during which an allotment is effective. Bimonthly 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
254
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. Unusually 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.
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.
255
BUDGETARY COMPARISONS. Governmental CAAI' financial reports must include
comparisons of approved budgeted amounts with actual results of
operations. Such reports should be subjected to an independent audit,
so that all parties involved in the annual operating budget/legal
appropriation process are provided with assurances that government
monies are spent in accordance with the mutually agreed-upon budgetary
plan.
BUDGETARY CONTROL. The control or management of a government or enterprise
in accordance with an approved budget for the purpose of keeping
expenditures within the limitations of available appropriations and
available revenues.
BUDGETARY EXPENDITURES. Decreases in net current assets. In contrast to
conventional expenditures, budgetary expenditures are limited in amount
to exclude amounts represented by noncurrent liabilities. Due to their
spending measurement focus, governmental fund types are concerned with
the measurement of budgetary expenditures.
(IAI'ITAI, BUDGET. A plan of proposed capital outlays and the means of
financing them.
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.
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.
DEFICIT. ( I) 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. (7)
The portion of the cost ol a fixed asset other than a wasting asset
which is charged as an expense during a particular period. In
accounting for depreciation, the cost of a fixed asset, less any
256
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.
EXPENDITURES. Decreases in net financial resources. Expenditures include
current operating expenses which require the current or future use of
net current assets, debt service, and capital outlays. The unmodified
use of the term expenditures in this text is intended to mean budgetary
expenditures.
FISCAL PERIOD. Any period at the end of which a government determines its
financial position and the results of its operations.
FISCAL YEAR. A. 12-month period to which the annual operating budget applies
and at the end of which a government determines its financial position
and the results of its operations.
FIXED ASSETS. Assets of a long—term character which are intended to
continue to be held or used, such as land, buildings, improvements
other than buildings, machinery and equipment.
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.
.RNFI:AI, FUND. The fund used to account for all financial resources except
those required to he accounted for in another fund.
GRANTS. Contributions or gifts of cash or other assets from another
government to be used or expended for a specified purpose, activity, or
facility.
INDETERMINATE APPROPRIATION. An appropriation which is not limited either
to any definite period of time or to any definite amount. A
distinction must he made between an indeterminate appropriation and a
continuing appropriation. Tn 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,
:au appropriation Io construct a building may he made to continue in
257
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.
MODIFTUED 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: ( I)
inventories of materials and supplies which may he considered
expenditures either when purchased or when used; (2) prepaid insurance
and similar Items which need not he reported; (3) accumulated unpaid
vacation, sick pay, and other employee benefit amounts which need not
be recognized in the current period, hut for which larger—than—normal
accumulations must be disclosed in the notes to the financial
statements; (4) interest on special assessment indebtedness which may
he 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.
Ali governmental funds and Expendable Trust Funds are accounted for
using the modified accrual basis of accounting.
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 he 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.
()REBATING INCOME. The excess of proprietary fund operating revenues over
operating expenses.
ORGANTXATTONA. UNIT. A responsibility center within a government.
ORGAN!ZAFION 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.
258
oVERUFAD. Those elements of cost necessary in the production of an article
or the performance of a service which are of such a nature that the
amount applicable to the product or service cannot be determined
accurately or readily. Usually they relate to those objects of
expenditure which do not become an integral part of the finished
product or service such as rent, heat, light, supplies, management,
supervision, etc.
PROGRAM BUDGET. A budget wherein expenditures are based primarily on
programs of work and secondarily on character and object class. A
program budget i.s a transitional type of budget between the traditional
character and object class budget, on the one hand, and the performance
budget, on the other.
REIMBURSEMENTS. (I) Repayments of amounts remitted on behalf of another
party. (2) Interfund transactions which constitute reimbursements of
a fund for expenditures or expenses initially made from it which are
properly applicable to another fund -- e.g. , an expenditure properly
chargeable to a Special Revenue Fund was initially made from the
General Fund, which is subsequently reimbursed. They are recorded as
expenditures or expenses (as appropriate) in the reimbursing fund and
as reductions of the expenditure or expense in the fund that is
reimbursed.
RESERVE. (1 ) An account used to earmark a portion of fund balance to
indicate that it is not appropriate for expenditure; and (2) an account
used to earmark a portion of fund equity as legally segregated for a
specific future use.
REVENUES. (1) Increases in governmental fund type net current assets from
other than expenditure refunds and residual equity transfers. Under
NCCA 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.
SUBACTTVTTY. 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".
SURF11NCTION. 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.
TAX PATE. 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.
259
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.
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.
TRADITIONAL. BUDGET. A term sometimes applied to the budget of a government
wherein expenditures are based entirely or primarily on obects of
expenditure.
WORK PROGRAM. A plan of work proposed to he 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.
NOTE: All of the above definitions were taken from Governmental
Accounting, Auditing, and Financial Reporting, MFOA, Chicago, 1980, pp.
Appendex B.53-77.
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