Loading...
HomeMy WebLinkAbout20253348 „, ' FINAL BUDGET ,EL][1+ COUNTY, CO FISCAL YEAR 2026 1 Page of Document Included in Paper File Remainder Retained Electronically r l ., >.f a .4t,ii ,�• i fit. �. 11 {YS'' —0. t ,� T .� R ' `•.°f'e:. �; - ,t ., o,•- •! ts7%r .• . T' t, i ?. t om '4}Et f k+ q +t t. • - „ , 1 i.f /!'. ” Q-• `, 4*, r� a . �9 r - , NI r ( "+•ram4R .,C r „ 1 te� y` 4 •,. _ ,-.. -A• •<,..,) ,,tit).,,,, 1`;.#4„. ,044.11,4.(4?,i. 04:44',` Viiik f: ' .):A• •'. , • i•••.,•.• - •— ri .ti y e4 : - r•• .r, • ! r. !yes tft,,,,:o•iV.4 4 .' i ♦ � q s f• ktit fici',..s, ,'- '1• l•' '," ,� • ' : > 0l .\ �t 7 .4 + ` ,,• •'. :'•" 4 i t �' ' - �?A }fir , = p''4.' 1, .a,� '• i' r• � k"�, if• ' ' -- is a , , 'tit, ti, i i •40' •22'.* . ' !. -' '.4.' ':,ir t -1, i.,„;',.:,.,- .-'‘. ' . ' -iki„- . • ' ' ?'r r ' t Yr• ' y l:w ' ''•1 k ` h j`..,•�,*: _._".4, f ti , ii lifh', : . Y ya-' ( f a.,) .. lS / fvi A4cr 7 � li. 'tx. ,4a1151 j}}}���,,,{r , n• } r r r r RTi Ky r-- \ e GY1' f { ',`' 'ti' d I, 'Y I s 1h ^ i , ,t 1 1 • 1 v.'s .� •^ / � ,'fE • 1 „ ,ft3",*fr r 1ti5 , n"sttlxrb+t . F��71a,,b1� '/t' I ivy ..: Sc yyrr1/`�`�'' r n ti 1 l �e ��+y : ill ,1111 VC, f y,'.•r •. x. •• ;,,;\, A Weld County, Colorado Prepared by the Finance Department. Leading with responsive, innovative, cost-effective services. C o M M u r ; C�-t- Z o O S 2025-3348 �2/02,/ _6 F=oo'63 County of Weld 2026 Final Budget Presented To: Weld County Board of Commissioners Perry Buck, Chair Scott James, Pro-Tern Jason Maxey, Commissioner Lynette Peppier, Commissioner Kevin Ross, Commissioner By The Finance Department December 2025 l� ir , � :Itpil, A r- • - .. NTY ts,, GOB ,,,, .. Table of Contents Distinguished Budget Presentation Award 1 Budget Message 2 About Weld County, Colorado 8 Strategic Plan 11 Points Of Issue and Policy Matters: 2026 Budget Strategy 37 2026 Budget Calendar 40 Explanation of Overview of Budget and Management System 42 Overview of Budget and Management System 44 Hierarchy of Budget Information 45 Significant Budget and Accounting Policies 46 Explanation of Individual Funds 49 Budget Policies 52 Long Term Financial Planning Policies 53 Capital Improvement Policy 56 Investment Policy 58 Fund Balance and Reserve Policy 60 Policy Directions 62 2026 Guidelines 64 2026 Special Budget Instructions 66 Revenue Policies and Assumptions 68 Specific Revenue Assumptions of Significant Revenue 69 Five Year Projected Revenue and Expenditure Trends 72 Department/Fund Matrix and Organizational Responsibility for Budget Units 77 Staffing or Equipment Requests/Points of Issue with a Fiscal Impact 80 2026 Changes Between Proposed and Final Budgets 83 Employee Salary Schedule and Benefits: 2026 Salary and Benefit Recommendations 85 2026 Other Benefits 87 iii Summary of Funds: Graph - All Funds Revenue 91 Graph - All Funds Expenditures 92 Graph - Mill Levy 93 2026 Summary of Fund Balances 94 2026 Summary of Major Revenues and Expenses 96 2024 Actual Summary of Major Revenues and Expenditures 98 Governmental Funds - 2024 - 2026 Summary of Estimated Financial Sources and Uses 102 Proprietary Funds Summary Sources and Uses 103 2025 Assessed Values to be Used for 2026 Budget 104 Net Program Cost 105 Seven Year Trend Data: Beginning Fund Balance 108 County Expenditures 109 Weld County - Organizational Chart 110 Summary of County Funded Positions 1 1 1 General Fund: Graph - General Fund Five Year Revenue and Expense Compare 115 Graph - General Fund Revenue and Expenses by Source 116 Graph - Seven Year Historical Expenses by Category 117 General Fund Summary Narrative 118 Summary of Revenue 119 Summary of Expenditures 122 Office of the Board 125 Public Information 127 County Attorney 129 Public Trustee 130 Clerk to the Board 132 Clerk and Recorder: Recording/Administration 135 iv Elections 137 Motor Vehicle 139 Treasurer 141 Assessor 143 County Council 146 District Attorney: Seven Year Trend Data 147 Budget Unit Summary 148 Juvenile Diversion 150 Victim/Witness Assistance 151 Finance and Administration 153 Accounting 155 Homeland Security Grant 157 Purchasing 158 Human Resources 160 Wellness Program 163 Planning and Zoning 165 Community Development Block Grant 170 Facilities 172 Weld Plaza Building 174 Information Technology 175 Geographical Information System 179 Countywide Technology and Projects 181 Printing and Supplies 182 Sheriff's Office: Seven Year Trend Data 184 Budget Unit Summary - All Departments 185 Sheriff's Administration Patrol 186 Sheriff's Booking Unit 188 Sheriff's Professional Standards 190 Sheriff's Civil Unit 192 v Sheriff's Support Services 194 Sheriff's Records Unit 196 Sheriff's Evidence Unit 198 Sheriff's Patrol 200 Sheriff's Investigations Unit 202 Municipal Contract Enforcement 204 School Resource Officers Unit 205 Sheriff's Office Ordinance Enforcement 206 Regional Forensic Laboratory 208 Victim Advocate Services 210 Multi-Jurisdictional Drug Task Force 211 Inmate Services 213 Security Unit 215 Courts and Transportation Unit 218 Communications - County Wide 219 Public Safety Information System 222 Public Safety Wireless Communication 223 Coroner 225 Pretrial Services 227 Work Release 229 Adult Diversion Services 231 Community Corrections 232 Building Inspection 235 Oil and Gas Energy 238 Noxious Weeds 241 Office of Emergency Management 243 General Engineering 248 Parks and Trails 251 Senior Programs 252 Waste Water Management 253 vi Developmentally Disabled 254 Mental Health 255 Transfers: Human Services 256 Health Department 257 Economic Development 258 Building Rents 259 Non-Departmental 261 Community Agency Grants 263 Bright Futures 265 Extension Service 267 County Fair 269 Island Grove Building 271 Asset and Resource Management 272 Contingency (Salary) 273 Public Works Fund: Graph -- Public Works Revenues 275 Graph -- Public Works Expenditures 276 Graph -- Seven Year Trend Data 277 Public Works Fund Summary Narrative 278 Concerning Local Accountability for Money Used for Highway Purposes 282 Construction Bidding for State-Funded Local Projects 283 Summary of Revenue 284 Summary of Expenditures 285 Summary - All Departments 286 Administration 289 Trucking 291 Motor Grader (Gravel Road) Management 293 Bridge Construction 295 Maintenance Support 297 vii Other Public Works (Seasonal) 299 Mining 301 Pavement Management 303 Dust Mitigation Management 305 Grants-in-Aid to Cities and Towns 307 Non-Departmental Revenue 308 Contingency (Salary) 309 Social Services Fund: Graph -- Social Services Revenues 311 Graph -- Social Services Expenditures 312 Graph -- Five Year Trend Data 313 Social Services Fund Summary Narrative 314 Estimated Revenue 315 Mandated Programs 316 Summary of Revenue and Expenditures 317 Summary - All Departments 318 County Administration 324 Non-Program Revenue 326 Other Programs 327 Child Support Services 328 Temporary Assistance to Needy Families 330 Aid to Needy Disabled 332 Child Care 333 Old Age Pension 335 Child Welfare and Administration 336 Core Services 338 Adult Protective Services 339 LEAP Program and Administration 340 General Assistance 341 Public Health and Environment Fund: Graph -- Health Fund Revenues 343 viii Graph -- Health Fund Expenditures 344 Graph -- Seven Year Trend Data 345 Public Health and Environment Fund Summary Narrative 346 Summary of Revenue 349 Summary of Expenditures 352 Budget Unit Summary - All Departments 353 Administration 355 General Health Education 357 Public Health Services 360 Environmental Health Services 363 Public Health Preparedness 365 Public Clinic Health Services 366 Human Services Fund: Graph -- Seven Year Trend Data 367 Human Services Fund Summary Narrative 368 Summary of Revenue 374 Summary of Expenditures 377 Summary - All Departments 379 Human Services-General 380 Learning Lab 381 AmeriCorps Youth Corps Program 383 Workforce Innovation & Opportunity Act (WIOA) 385 Veterans Service Office 388 Community Services Block Grant 390 Area Agency on Aging 392 Home Care Allowance 395 Case Management Agency 396 Special Revenue Funds: Narrative Summary of Special Revenue Funds 399 Summary of Revenue 400 Summary of Expenditures 401 ix Conservation Trust Fund: Budget Unit Summary 402 Contingency Fund: Budget Unit Summary 405 Emergency Reserve Fund: Budget Unit Summary 406 Solid Waste Fund: Budget Unit Request Summary - Code Enforcement 407 Budget Unit Fund Summary 408 Weld County Trust Fund: Budget Unit Request Summary 410 Capital Funds: Graph - Seven Year Trend 411 Capital Expenditures Fund Summary Narrative 412 Summary of Revenue and Expenditures 414 Budget Unit Summary 415 Communications Development Systems Capital Fund: Summary of Revenue and Expenditures 417 Budget Unit Summary 418 Public Safety Communications Infrastructure Capital Plan 419 Long Range Capital Projects Five-Year Plan 421 Resource Capacity 425 2026 Budgetary Impact 427 Facilities 2026 -2030 Special Projects 428 Financing Alternatives 437 Proprietary Funds: Narrative Summary of Funds 447 Enterprise - Northern Colorado Regional Forensic Laboratory Fund: Summary of Revenue and Expenditures 448 Budget Unit Summary 449 x IGS - Fleet Services Fund: Summary of Revenue and Expenditures 450 Budget Unit Summary - Fleet Services Administration 451 Budget Unit Summary - Fleet Services Equipment 453 Approved IGA Equipment 454 Public Works Replacements and Increases in Fleet 455 IGS - Health Insurance Fund: Summary of Revenue and Expenditures 457 Budget Unit Summary 458 IGS - Insurance Fund: Summary of Revenue and Expenditures 460 Budget Unit Summary 461 IGS - Telecom Services Fund: Summary of Revenue and Expenditures 463 Budget Unit Summary 464 Weld County Finance Authority: Budget Unit Summary 466 Glossary 467 Acronyms 478 Supplemental Information: Upstate Colorado, Weld County Demographics 481 xi 4 4E y LEIEFI, r L./4 t 1'.. y ¢ von .w x.F e. 1„''' „ A 18 61 / 101.1011.. •V OOUNTY r,: XII Government Finance Officers Association Distinguished Budget Presentation Award PRESENTED TO County of Weld Colorado For the Fiscal Year Beginning January 01 , 2025 OL4 ft 2141A;11 Executive Director 1 Department Of Finance and Administration Phone: (970) 400-4200 Fax: (970) 336-7233 r� 1 150 O Street P.O. Box 758 V COUNTY O U N T Y Greeley, Colorado 80632 December 10, 2025 Weld County Board of Commissioners 1 150 O Street Greeley, CO 80631 Board Members: As Weld County approaches fiscal year 2026, it remains in a stronger financial position than many other local governments. It carries no outstanding debt, imposes no sales tax, maintains one of the lowest mill levies among all Colorado counties, holds a healthy cash reserve, and fully funds its pension obligations. However, while the County's current financial standing is sound, revenue projections indicate a potential decline or stagnation in the near term, while expenditures are expected to continue rising for the foreseeable future. The Weld County 2026 Final Budget for operations and capital outlay expenditures of $702,770,703, has been prepared in accordance with the directives developed during the existing budget process. The budget is funded with revenue estimates of $586,357,832 and anticipated fund balances of $870,563,809. This includes $314,696,180 in property taxes or a 2.5% increase from the prior year. This is well below the maximum allowed property tax under the Weld County Home Rule Charter. 2026 Budget Highlights and Growth Opportunities •:• To achieve a flat budget Weld County has reduced FTEs by (0.33) or a 0.02% decrease from 2025. However, to remain an Employer of Choice, 5 position reclassifications have been recommended for a total of 10 staff impacted. •:• Finalize the implementation of an Enterprise Resource Planning (ERP) system. • Efforts to secure a more cost-effective health insurance plan that benefits employees, their dependents, and the organization were a success. The new plan will take effect on January 1 , 2026. ❖ There is increasing uncertainty surrounding the stability and availability of grant funding. Many of Weld County's programs and initiatives rely on state and federal grants, which are becoming more competitive and less predictable. This volatility in external funding sources poses a significant risk to long-term financial planning and service delivery. 2 ❖ The 2026-2030 Capital Plan takes on numerous projects identified with the recently completed Facilities Master Plan and includes over $50 million in existing projects such as an expansion to Fleet Services, and four future projects for downtown Greeley. The first three projects include the West Side Block and Underground Parking Project, Justice Center Core and Shell Project, and the Justice Center TI Project totaling approximately $347 million, and the fourth is an Administrative Building to include the District Attorney's office at approximately $132 million. ❖ Fund an accelerated, and result-driven, Public Works 2026-2030 Capital Improvement Plan. ❖ Maintain a fully funded pension plan with an earning rate assumption of 5.9%. ❖ Comply with legislated duties mandated by the State of Colorado by SB25- 003. ❖ Encourage economic vitality through incentives for expanding industry and commercial development in the county. 2026 Financial Plan Economic Conditions and Outlook The U.S. economy appears to be entering a period of deceleration, with moderate growth projected to remain below 2%through the final quarters of 2025 and into 2026. The introduction of new tariffs is expected to exert upward pressure on costs in 2026; however, revenue growth is anticipated to remain steady. Despite forecasts indicating a rise in consumer savings and a pullback in spending—driven in part by labor market instability, Kiplinger does not currently project a recessionary environment. Inflation is expected to close out the year at 3.1%, with the Federal Reserve targeting a 2% rate by the end of 2026. The technology sector continues to be a key driver of economic strength, bolstered by ongoing advancements in artificial intelligence. In June, the Office of State Planning and Budgeting (OSPB) revised its 2026 GDP growth forecast for Colorado downward by 0.5%. Additionally, the estimated risk of a state-level recession has increased from 40% to 50%, reflecting heightened economic vulnerability. At the local level, Weld County's labor market remains stable. According to data from the Federal Reserve Bank of St. Louis, the county's unemployment rate stood at 4.3% in June 2025, aligning with the national average. This represents a point five percentage (.5%) point decrease from May 2025 and continues a downward trend in local unemployment. Infrastructure spending in Colorado has shown signs of deceleration, with forecasters projecting only modest growth in this sector. Despite this slowdown, construction activity remains supported by continued investment in healthcare, education, and technology-related projects. 3 The construction industry is facing additional headwinds, as imposed tariffs are expected to drive up material and equipment costs. In response to the evolving economic landscape, Weld County remains committed to proactive planning and strategic investment to ensure its infrastructure keeps pace with current and future demand. Federal deregulation and State implemented rules have led to conflicting direction for Weld County's largest source of property tax, which is Oil and Gas development. The County Assessor anticipates the next few years of assessed value for Weld County to remain relatively flat, while populations and service needs continue to grow. The 2026 tax year is a relative surprise by showing a 2.76% increase in assessed value, higher than originally expected. While growth in expenditures still trends to outpace revenues, this slight increase has allowed for moderate growth in property tax to meet the insistent demands placed on departments throughout the county. 18 16 14 Vacant Land 12 Residential 10 Property Commercial Z 8 Property Industrial Property 6 Agricultural 4 Natural Resources 2 Oil and Gas 2020 2021 2022 2023 2024 2025 2026 $15.73 $15.28 $12.47 $18.78 $24.68 $19.22 $19.72 Property Tax Revenue Chart Data Link 2026 Budget Plan for The Future In developing the goals for the 2026 Budget, the highest priority in Finance is to ensure long-term financial stability. The main goal of the budget process is to continue to provide critical resources needed to meet Strategic Priority #1 : Ensure Healthy, Safe and Livable Communities. Part of that structure is to evaluate the department budget requests provided and, if the information provided as justification for increasing services or staff is not sufficient, to remove the request from recommendation so unnecessary services are not funded indefinitely. Finance and Administration work together with the Board to provide a comprehensive plan and meet the county's mission statement: To provide responsive, innovative, and cost-effective services. The most important resource 4 the county has is the employees that provide services to the public. Investing in that resource is a crucial way to make the county as effective as possible. With local government being the second largest employer in the county 1 behind construction, and the State Demographer indicating that the labor force will continue to slow, Weld County needs to be innovative in attracting and retaining talent. Weld County is finding ways to keep the fundamentals that keep the county fiscally responsible, while balancing the ever-changing needs for staffing and being a competitive and attractive employer. This was addressed in the Strategic Plan for 2023-2028 which is included in the following pages for reference. Strategic Priority #4: Be an Employer of Choice, will be one of the county's focuses in the years to come. Weld County remains one of Colorado's fastest-growing regions, though growth is beginning to slow. This moderation offers a chance to align services and infrastructure with current needs. However, rising operational costs and Weld County Charter limits can present fiscal challenges. The Workday Enterprise Resource Planning (ERP) implementation is scheduled for completion in 2026, with the fiscal rollout beginning January 1, 2026. Operational efficiencies are expected to be realized as staff adapt to the new system. This ties to Strategic Priority #5: Provide Excellent, Cost-Effective Service Delivery. For the past nine years, Weld County's IT Department has managed a technology and innovation fund focused on improving customer service, optimizing staffing, and enhancing efficiency through innovation. In summary, despite the uncertain and pressing challenges, the Board, other elected officials, and managers must continue to provide strong financial and strategic leadership. This enables Weld County to provide critical health, social, public safety, and general government services to support a diverse and growing population. With the county's elected officials, leadership team, and the entire county workforce, we will ensure that whatever the future may hold, we keep serving the needs of our residents countywide. The 2026 Budget recommends measures to strengthen our current financial stability and bolster our ability to weather what the future will bring. Weld County leadership will bring forward a budget that demonstrates continued creativity, resilience, and commitment to residents, but also a budget shaped by historical decisions and future strategies to continue Weld County's fiscal stewardship. General Government Overview The following is a summary of major changes in revenue and expenditures between 2025 and 2026. 1 Colorado State Demography Office, 09/12/25: https://gis.dola.colorado.gov/Jobs_by_sector_chart/ 5 Revenues Revenues for general government functions are summarized below and total $586,357,832 in 2026, an increase of 2.0% over 2025. The largest revenue increases are related to Property Taxes; however, the percentage of revenues contributed by Property Taxes remains similar. Charges for Services also increased but are almost directly offset by the decrease in Miscellaneous Revenue. The amount of revenue from the various sources and the changes compared to 2025 are shown in the following tabulation: 2025 2026 Increase Percent Percent (Decrease) Revenue Sources 2025 Amount of Total 2026 Amount of Total from 2025 Property Taxes $306,627,137 53.4% $314,696,180 53.7% $8,069,043 Other Taxes 15,391,000 2.7% 14,260,000 2.4% (1,131,000) Licenses and Permits 4,917,500 0.9% 5,219,380 0.9% 301,880 Intergovernmental Revenues 106,030,827 18.4% 101,512,371 17.3% (4,518,456) Charges for Services 16,023,430 2.8% 17,470,242 3.0% 1,446,812 Miscellaneous Revenue 46,659,492 8.1% 51,268,947 8.7% 4,609,455 Fee Accounts 23,364,000 4.1% 24,546,000 4.2% 1,182,000 Internal Service Charges 55,688,406 9.7% 57,384,712 9.8% 1,696,306 Total $574,701,792 100% $586,357,832 100% $11,656,040 Expenditures Expenditures by function for the different categories of spending such as General Government, Public Safety, Public Works, Social Services, Capital Expenditures, and other services total $702,770,783 for 2026, which is an increase of 26.4% over 2025. The major increases are in Public Works, Public Safety, and General Government. Expenditures are increasing to account for the growth in the county, as well as inflation. The amounts by function and the changes from 2025 are as follows: 6 2025 2026 Increase Expenditure Percent Percent (Decrease) Sources 2025 Amount of Total 2026 Amount of Total from 2025 General Government $74,668,289 13.25% $82,291,847 10.96% $7,623,558 Social Services 61,301,155 10.88% 64,755,863 9.09% $3,454,708 Public Works 34,793,047 6.18% 10,865,678 1 .49% ($23,927,369) Public Safety 116,628,905 20.70% 120,601,479 16.50% $3,972,574 Human Services 15,313,324 2.72% 17,583,659 2.30% $2,270,335 Health 16,869,066 2.99% 16,172,185 2.47% ($696,881) Capital 49,052,534 8.71% 49,738,455 7.50% $685,921 Road and Bridge 98,961,052 17.57% 257,201,100 35.67% $158,240,048 Contingency 10,000,000 1 .78% 10,000,000 1 .40% $0 Miscellaneous 12,140,093 2.15% 3,671,589 1 .95% ($8,468,504) Culture and Recreation 1,909,202 0.34% 2,252,017 0.31% $342,815 Auxiliary 3,037,560 0.54% 3,134,380 0.42% $96,820 Internal Services 68,691,875 12.19% 64,502,451 9.92% ($4,189,424) Total $563,251,102 I 100% $702,770,703 100% $139,519,601 The 2026 Budget provides sufficient resources—including available fund balances—to support the requested increases in service levels. The operational plan funded by this budget reflects Weld County Government's ongoing commitment to excellence and efficiency in fulfilling its responsibilities to taxpayers. In 2026, the planned Justice Center and other capital projects will require prudent budgeting and strategic allocation of resources to ensure their successful implementation. Ultimately, the best we can offer our community is our continued commitment to excellence. Improvement is expected by our Board, embraced by our organization, and deserved by our residents. We thank the department heads, elected officials, and their teams for their dedication in preparing the 2026 Budget. The development of this budget required significant time and thoughtful consideration, and that work continues as adjustments are made to meet evolving needs. Copies of all budget documents and audited financial statements are available for the public at 1150 0 Street, Greeley, Colorado or at https://www.weld.gov/Government/Departments/Finance-and-Administration. More general information about Weld County may be found on Weld County's website https://www.weld.gov/Home. Sincerely, Cheryl Pattelli, CFO Jennifer Oftelie, Budget Manager Linda Duncan, Fiscal and Budget Analyst 7 About Weld County Established in 1861 , Weld County is the third- largest county in Colorado by land area, steeped in a rich history and poised for a dynamic future. Located in the heart of northern Colorado, Weld County has long been a vital part of the state's development — and it continues to grow ,. and evolve in exciting ways. Growth is on the horizon. According to projections from the Colorado State Demography Office, Weld County's population is expected to double by 2050. ' • - This rapid growth is no surprise to those — Ail APR familiar with the area. With a unique blend of rural charm and urban accessibility, Weld _ 4 11116. County offers residents a high quality of life, robust job opportunities, and a welcoming community spirit. Whether you're looking to establish roots, raise a family, or launch the next phase of your career, Weld County provides the ideal setting for personal and professional growth. Education lies at the heart of Weld County's success. With 16 public school districts serving communities large and small, =i ' IN families benefit from a range of K-12 - 1 w -=- _I educational options. The county is also home to Aims Community College, which offers workforce training and associate degrees in high-demand fields. Just a short drive away, the University of Northern Colorado in Greeley provides bachelor's, master's, and doctoral programs across a wide range of disciplines. This strong educational infrastructure ensures residents of all ages have access to lifelong learning and are well-equipped to meet the demands of a changing workforce. Economically, Weld County is a powerhouse. It plays a pivotal role in Colorado's economy as one of the state's leading producers in both agriculture and energy. From expansive farmlands to oil and natural gas fields, Weld County's industries are diverse and thriving. Major employers like JBS Swift, Vestas, Halliburton Energy Services, and Leprino Foods anchor a resilient local economy that generates nearly $6 billion in annual revenue. This strong economic foundation supports stable employment, fuels innovation, and attracts businesses from across the country. 8 Weld County's geography is as impressive as its growth. Spanning more than 4,000 square miles — larger than the states of Rhode Island and Delaware combined — the county offers vast open spaces, thriving communities, and room to grow. Its location places residents within an hour's drive of key destinations, including downtown Denver, Rocky Mountain National Park, and Cheyenne, Wyoming. For outdoor enthusiasts, Weld County is a haven of opportunity. Parks, lakes, and over 100 miles of trails offer endless options for hiking, biking, boating, camping, and fishing. The county also offers distinctive cultural and recreational experiences. Unique attractions like the Wild Animal Sanctuary in Keenesburg — one of the largest carnivore sanctuaries in the world — and the high-octane thrills of the Colorado National Speedway in Dacono provide entertainment for residents and visitors alike. From family-friendly festivals and rodeos to live music and art exhibitions, Weld County boasts a vibrant and growing cultural scene that reflects its diverse and dynamic population. In short, Weld County is more than just a place on the map — it's a place to belong. With a strong sense of community, economic vitality, and a vision for the future, it's easy to see why more and more people are choosing to call Weld County home. 9 h r, 161r 1 ►n !;A v N T Y * ,r c 0 u rd u 1 10 AN 4 r _ 1 � �� 186 Al 111 LilliA— /17T IT) 1 / iIw 1 r , _.__A ..,.. ., Aiiko:12} Or 7- y . c 0 u N 40 ............,--,,,, ,--- V s_ � --4s r y 11_ Ma II X. + `� ~--- ii e, .i.. ..a s P ' .+.. l a _ �ram 3 - 1. -- 1-4 j 1 7 y� . r1 Il a - _ —1II i l . ' rr t r1a -t ` _ r lit 14 ;_` _ =mod Strategic Plan • 2023-2028 NJILD WELD COUNTY, CO STRATEGIC PLAN AT A GLANCE Mission To provide responsive, innovative, and cost-effective services. Vision Be a model county government that delivers excellent services and enables citizens and communities to pursue prosperity and quality of life in ways that are accessible, inclusive, and forward thinking, while honoring our western heritage and respecting individual liberties. Guiding Principles Fiscal Stability ti Accountability ti ti Community-Focused Empowerment ti Collaboration ti Excellence Strategic Priorities Ensure Healthy, Safe, and Livable Communities 1 Balance Growth and Development P Plan for Resilient Infrastructure, Facilities, and Resources b Be an Employer of Choice Provide Excellent, Cost-Effective Service Delivery Enhance Accessible Communication, Outreach, and Awareness 12 Table of Contents Mission & Vision Statement 15 Guiding Principles 16 Strategic Priorities Ensure Healthy, Safe, and Livable Communities 17 Balance Growth and Development 19 Plan for Resilient Infrastructure, Facilities, and Resources 21 Be an Employer of Choice 23 Provide Excellent, Cost-Effective Service Delivery 25 Enhance Accessible Communication, Outreach, and Awareness 27 Appendix 30 Acknowledgements ‘ „,, j EL .r:. The Weld County Board of County Commissioners has developed this five- year strategic plan in collaboration with staff to guide the county into the future. illiminw . ,. • i Mission • Vision Mission Statement To provide responsive, innovative, and cost-effective services. Vision Statement Be a model county government that delivers excellent services and enables citizens and communities to pursue prosperity and quality of life in ways that are accessible, inclusive, and forward thinking, while honoring our western heritage and respecting individual liberties. — ailiAillik Mt - _ JO"^. _ _. - . 41111111.1111111111111111111111 ,,`r. 4. Guiding Principles � 86 ycoUNT.e,. Fiscal Stability Consistent with the fiscally conservative philosophy of Weld County Government, we constantly strive to ensure the best and most efficient use of public funds and resources and be fiscally prepared for unforeseen changes and challenges so the County can serve both current and future generations. Community - Focused We endeavor to provide superior services in everything we do, treating citizens and communities with respect and dignity, creating innovative customer-driven solutions, and providing equal treatment under our codes and charter. Collaboration We actively engage with citizens and communities and form collaborative partnerships to achieve shared goals to address needs to enrich the lives of those who do business and/or reside in Weld County. Accountability We are committed to actions that foster accountability and the public's trust and confidence, seeking input from citizens and communities, including businesses, before making decisions, clearly communicating our intentions, and taking responsibility for all that we do. Empowerment We promote the autonomy and self-sufficiency of all in the Weld County community, encouraging all to advocate their interests in a responsible and self-determined way. Excellence We train and equip our employees for excellence and invest in their professional growth and development, so they can provide the most value to citizens and communities and meet the ever-changing needs of Weld County. 16 Strategic Priority1 Ensure Healthy, Safe, and Livable Communities Invest in innovative and collaborative community partnerships that promote self- )t1. sufficiency and enable people to improve their it la quality of life, while providing a continuum of • / services that preserve, promote, and protect the health, safety, and environment of Weld County. Objectives O Formalize a county-wide coalition focused on *� public health and safety programming to .;6._ increase outreach and awareness. 0 Enhance partnerships with community organizations to help connect recently released individuals with resources and services. Q Expand practices related to community policing to identify and divert crime. +� Increase awareness of victims' services and resources within the community to support victims of and witnesses to crimes. • Enhance awareness, use, and exchange of survey data, and other strategies across departments to support effective service provision. {� Enhance access to health and safety services to best reach all in our community j ti �•- •n******�mew•Pew i \AIL t Strategic Priority1 Outcome Measures • Coalition was created and formalized by June 30, 2023. • "Key Health Indicators" dashboard is expanded by June 30, 2024. • Increase X% participation in Thriving Weld coalition by December 31 , 2024. - Dashboard/database of events, programs, and community partners developed by December 31 , 2023. • Prioritized listing of events or programs targeted for increased outreach/participation presented to the BOCC with recommendations by February 28, 2024. • Decrease in % recidivism rate by December 31 , 2025. • Increase % diversion rate by December 31, 2026. • Increase % of individuals connected to victims' services programming by December 31 , 2026. • Updated survey completed (every three years), and results shared across departments and elected offices within 120 days of receiving results. • Cross-departmental workgroup established by December 31 , 2022, at least six months prior to the survey distribution in future years, to oversee survey development/dissemination of data and completion of action items from survey. - Gap Analysis of service provision by departments and elected offices completed by June 30, 2023, and bi-annually thereafter. • Prioritized recommendations to address identified gaps including program specific measurements of success presented to BOCC by March 31 , 2024, and bi-annually thereafter. • WCDPHE Mobile outreach unit was established with collaborating partners (Sunrise Clinic, NCHA, etc.) by December 31 , 2024. • Increase X% in shared clinic space county-wide by December 31 , 2024. 0 —•�. ji LA T _S� '. Strategic Priority2 Balance Growth and Development AIM& Foster a healthy and resilient regional economy through collaboration and partnerships that encourages growth, attracts, and retains businesses and talent, and creates opportunities for prosperity that enhance and support the quality of life in Weld County. Objectives • Continue to review County Code and policies to improve customer experience - Q Sustain and expand programs and services to attract and retain businesses and the workforce Q Collaborate with municipalities to develop business and workforce incentive programs 0 Encourage and consider all potential forms of energy development O Continue to monitor, mitigate, and protect water resources to the best of Weld County's ability Strategic Priority 2 Ida Outcome Measures • Customer experience reporting metrics identified by July 31 , 2023 (i.e., time to issue permit, time to issue license, etc.) Establish benchmark and determine if improvement equates to increase/decrease, etc. • Annually report on outcomes from policy to BOCC and public. Report to be posted online at the end of each fiscal year. • # of small business incentives approved annually • Status report bi-annually to County leadership on businesses who have received incentives: successes/challenges/barrier/type of services • Establish baseline number of primary jobs existing in County by sector by June 30, 2023. • Increase in number of primary jobs created by sector yr/yr and reported annually to BOCC. • Relevant departments and elected offices provide reports on collaboration efforts to BOCC in 4th quarter of each year, with recommendations for new collaborative initiatives. • Types of energy sources and/or technologies are identified annually by June 30, 2024 Recommendations for action presented to BOCC annually starting September 30, 2024 Existing water resources identified by March 31 , 2024 • Bi-Annual risk assessment and recommendations for mitigation of risks presented to BOCC starting in FY24. ' ' F � � _ ad. 1 Strategic Priority3 Plan for Resilient Infrastructure, Facilities, and Resources Design, maintain, continuously improve, and ` .yam protect the county's roads, bridges, buildings, 1 r facilities, and resources to ensure safe, efficient access, used, transport, and availability by • V - --44tcurrent and future generations in Weld �' �;,•� County. � ,,,,,#/#0/0 . w Objectives 0 Maximize resources to leverage infrastructure funding and lifecycle infrastructure costs 0 Plan for growth to balance capacity of infrastructure Q Maintain operational plans to ensure resilient infrastructure Q Maximize partnerships and involvement with non-profit and private sectors to solve infrastructure challenges Q Use data and technology to develop project budgets, forecasts, and other department work plans 1 Strategic Priority 3 T. E Outcome Measures ® Complete planned capital projects within budget and on time annually starting in FY23. Formal review/report process for capital projects developed and implemented by December 31 , 2023 Increase # of employees trained in grant writing, application process, reporting process, reimbursement process, and annual reporting process by December 1 , 2024. Grant Training Program developed for all county staff involved in grants process by December 31 , 2025. 100% infrastructure meets and/or exceeds department specific industry standards, service level agreements, and follows all requirements by December 31 , 2025. Respond to operational issues within department specified service level agreements or levels of services and provide annual report to leadership regarding levels of service and any barriers experienced over the past year. Develop a dashboard to identify and track performance on service level agreements or levels of service by December 31 , 2024. Comprehensive list of financing options for infrastructure developed by July 1 , 2023. 10-Year to 20-Year formal Infrastructure Plan is developed and presented to the BOCC by December 31 , 2023. Inventory of all contracts, agreements, memorandums of understanding, etc. complete by all departments by December 31 , 2023 90% of all contracts, agreements, memorandums of understanding, etc., are entered and tracked utilizing appropriate system by December 31 , 2025 100% of leadership and all departments have access to available data and technologies needed to make informed decisions by December 31 , 2024 Project Accounting system implemented by December 31 , 2024. At least 75% of all applicable departments utilize system by June 30, 2025; increase to 90% by June 30, 2027. 22 Strategic Priority4 Be an Employer of Choice MPillb Implement flexible, creative and diverse methods of attracting, training, and retaining a A M workforce that is skilled, dedicated and ,�;1 supporting employees in achieving their goals. . P k 1 A l Objectives ,' gyp} .., 1 r , ,Provide increased opportunities for interaction ' ' ‘ and communication between employees and leadership to understand employee needs and perspectives. Create a Weld County Leadership Program to maintain consistent leadership across all departments to increase employee support, skill development, and retention. Establish consistent application of supervisory roles to provide accountability. Provide training and opportunities that support career advancement and foster new ideas and innovation. . g,/ . 4 ,...4 likok- I. • r S' 1y' j . re 44 4 :5 . . ...: . t . 3 4 .: .. • 1.. t . I .11110; t ' ' .1- .: i Ifitelik. ,I . 11 4 i IL it _ T to iir Ike I • , !►ho 5 • 1 1 .fit 41 'f ,I , F • Strategic Priority 4 4-4�6- Outcome Measures Employee satisfaction/engagement metrics identified and benchmarked by December 31 , 2023. Annual employee survey was developed by December 31 , 2023, and distributed to employees during annual performance evaluation starting in 2024. DHS internal annual employee survey established by December 31 , 2023. DHS action plans developed for divisions and department-wide following survey results by December 31 , 2024. 90%o employee satisfaction rating following benchmarking activities by December 31 , 2026. Consistent leadership standards developed and adopted by December 31 , 2024. Leadership Program developed and implemented by December 31 , 2025. 90% of all managers/supervisors adhere to adopted standards by December 31 , 2026. • Metrics for supervisor/departmental performance were established by December 31 , 2023. Dashboard for relevant county-wide supervisor/departmental performance metrics developed by March 31 , 2024. Increase % of employee satisfaction rating following benchmarking activities by December 31 , 2025. Department specific training plans developed by June 30, 2024. All DHS employees will have a minimum of 20 hours of training annually starting with the annual performance evaluation cycle for 2025. 90% adherence to departmental training plans achieved by December 31 , 2026. 24 Strategic Priority5 Provide Excellent, Cost-Effective Service Delivery Apply best practices, technologies, and systems in innovative, collaborative, and cost- avoidance/effective ways to provide excellent services and programs to our community today so that we are prepared for and remain resilient in the future. • Objectives 111111111-11 0 Review processes and procedures to ensure that citizens and communities receive best and most cost-effective services. Q Expand Business Process Analyst (BPA) capacity to evaluate departmental systems and processes. Create mechanisms for feedback and dialogue with the community regarding projects, initiatives, and service needs to increase awareness and understanding. 0 Continue to expand ways for communities to engage with and receive services from the County. Q Enhance methods of communication to provide communities with increased information and resources. ** ler -1 Strategic Priority 5 :- y 1F Outcome Measures • Departments will identify and prioritize between one and three processes or procedures for revision/streamlining annually beginning in 2023. • 3 BPA projects submitted annually by DHS. • Increase X% in administrative tasks being automated by use of software by December 31 , 2024. • Conduct a purchasing process assessment by December 31 , 2023, including review of the purchasing code. • Recommendations regarding centralized functions such as accounts payable, purchasing/buying provided to XXX by December 31 , 2025. • Budget Monitoring and Analysis process updated and implemented by December 31 , 2024. • Complete 100% of BPAs initiated during the fiscal year starting in 2025. • Establish baseline measure of satisfaction with the role of BPA and communications by July 31 , 2023. • Departments will meet annually to discuss and prioritize methods to understand ways to improve delivery of digital services. • Prioritized recommendations for potential digitization to Weld County Leadership by June 30th of each year. • Library or catalogue of online or digital services developed by December 31 , 2023. Cost-Benefit analyses and/or documentation of savings based on efficiencies provided in departmental budget requests starting in FY24. Total cost saving/efficiencies gained from efforts consolidated and reported on website/newsletter/etc. annually starting in FY25. DHS annual communication developed and distributed quarterly starting in 2023. Quarterly financial reports to be available online by December 31 , 2025. Interactive, online budget and financial reports (PAFR) available starting with the FY26 Budget. simeguateliim.,s 26 Strategic Priority6 Enhance Accessible Communication, Outreach, and Awareness Proactively communicate and engage with communities, employees, and governmental partners in a variety of ways that create dialogue, understanding and opportunities to educate, train, and create excitement about Weld County. Objectives -� Q Provide mobile/digital access to applicable County services and investigate opportunities to integrate with existing systems. 0 Strive to ensure that systems, services, and facilities are accessible to communities. Q Centralize and formalize communications and marketing processes for all departments. Q Enhancing use of communication platforms. 0 Increase awareness of county services. • •• ter. v.; 4 • as . !It ' of.1 • + ' •• t J _ �► fir Strategic Priority6 El Outcome Measures Services and integration opportunities identified and prioritized by June 30, 2023, and updated annually. Establish Customer Effort Score(s) (CES) for digital services by December 31 , 2024 Increase CES by 5% by December 31 , 2026 100% of County payments can be made online and/or digitally by December 31 , 2024. Increase X% of customers and/or vendors using online payment methods by December 31 , 2026 Internal working group on accessibility established by September 30, 2023 DHS client perspective gap analyses completed by March 2024. Consolidated listing/repository/etc. of all accessibility standards developed by June 30, 2024, and updated annually. Documented processes for ensuring adherence to department specific standards implemented by March 31 , 2025. Review of annual audits and recommendations for any needed improvements or action items needed performed annually and presented to County leadership within 120 days of audit completion. Design standards established by March 1 , 2023 Standardized templates county-wide developed and in-use by June 30, 2023 Internal communication plans to increase employee engagement and awareness created by June 30, 2023. Departmental communication needs and goals developed by October 31 , 2023. Implementation strategies and reporting mechanisms for departments implemented by December 31 , 2023. Website content standards and templates developed by December 31 , 2023. 28 Strategic Priority6 Outcome Measures Continued Communication and marketing approval workflows established and implemented by March 31 , 2024 Employee reporting guidance and definitions developed by March 31 , 2024. County code updated as needed to ensure alignment with formalized communications processes by March 31 , 2024. Standard measures of engagement defined, and baseline measures established by July 31 , 2023. 15% increase in employee use of County intranet by December 31 , 2023. Targets for increased % established by July 31 , 2024. Public engagement platforms to establish baseline engagement metrics launched by December 31 , 2024. Decrease "bounce rate" on County website by 10% by December 31 , 2025 Increase total social engagement by 8% annually Increase total civic engagement by 10% annually Top 5 specific campaigns needed identified and prioritized by October 31 , 2023 Top 2 prioritized campaigns developed and launched by December 31 , 2023 Remaining campaigns developed and launched by December 31 , 2024 Following campaign launches - specific programs engagements/services provided/etc. should serve as a measure of success (i.e., % increase in number of qualified applicants, increased number of attendees at public safety awareness events, etc.) Three or more information sessions facilitated by DHS annually Internal working group focused on public engagement in large capital projects and/or County initiatives established by June 30, 2023 29 Appendix Companion Report: Process for Performance Management, Plan Updating, and Evaluation Background Over the course of the past several months, Weld County has worked with its consultant to develop its Five-Year Strategic Plan. This Strategic Plan will serve as a guiding document for the County over the next five years. The mission, vision, principles, priorities, goals, and objectives reflected in the Strategic Plan were developed with the input, participation, and feedback from the Board of County Commissioners (BOCC), directors and assistant directors for all County departments, and county staff. To help measure progress made towards Weld County's vision, the plan also includes outcome measures. These measures provide insight into how the County is progressing towards its goals and objectives. Achieving those goals and objectives will carry the County towards reaching its vision in the future. The BOCC has ultimate oversight on the success of this plan and progress made towards Weld County's vision. As such, the progress reporting described below incorporates BOCC involvement and oversight throughout. Below are the timeline and actions taken to develop the Strategic Plan: March - April: The Project Management Team met with the consultant to develop the overall project workplan and timeline, identify participants and develop interview questions. April - May: The consultant held one on one interviews with County Commissioners. May 26th: Preliminary Priority Setting Session held with BOCC. June: The consultant held one on one interviews with elected officials and department directors and prepared a draft of work done by the BOCC in May. The Employee Survey was developed by the Project Management Team. June 30th: Preliminary Planning Session held with elected officials and department directors. July - August: The consultant prepared Existing Conditions and Future Needs Report and revised the draft based upon work done by elected officials and department directors. Employee Survey was sent to all staff. August 18th: Strategic Planning Session held with BOCC, elected officials, and department directors. The consultant presented Existing Conditions and Future Needs Report. Elected officials and department directors began development of objectives and outcome measures. September 21st: The consultant held focused sessions with elected officials and department directors to continue developing and refining objectives and outcome measures. September 23rd -October 7th: Elected officials and department directors refined outcome measures, developed department specific measures, and reviewed with staff. October 1 2th: Draft Strategic Plan was completed and provided to BOCC for review. November 21st: Review Meeting was held with the BOCC to finalize comments. 30 Appendix To help ensure that the Strategic Plan becomes, and remains, a document that guides Weld County towards achieving its vision, a process for reporting on progress has also been developed. The process outlined below will provide the BOCC, elected officials, department directors, staff, and the community with the ability to evaluate progress and discuss potential updates to the plan. The process also provides transparency and formalizes a method of accountability; both of which will help to fully incorporate the goals and objectives of the plan into decision making and priorities for the County. Transparency and accountability are critical elements to the successful implementation of the Strategic Plan. As the County implements the Strategic Plan, new methods of progress, evaluation and updates may become needed. The Board of County Commissioners (BOCC) will work with the County's designated Strategic Plan coordinators to discuss and adjust the process below as needed over the course of the next three years when and if needed and will communicate any changes as they occur. Performance Management Objectives Establishing Standards and Benchmarks - Many of the objectives and associated outcome measures are new initiatives for the County. For this reason, the County will need to first develop the plan, program and/or metric by which to measure progress in future years. Once plans and metrics have been established during the first cycle of this plan, the County will then update the plan to reflect when the outcome measures based on these metrics will be reported. One-Time Reporting - Several objectives within the plan require that a process, initiative and/or group is started by a certain date to continue progress of priorities and goals. For this reason, the outcome measure in the first cycle of the plan, is one-time, and related to the creation, establishment or kick-off of the initiative, group, or process that will provide ongoing measurement thereafter. Monthly- Elected officials and department directors will evaluate and discuss progress made on objectives during monthly leadership team meetings. Department Directors will then share, discuss, and disseminate information to their teams. Quarterly - Elected Officials and department directors will provide the BOCC and Strategic Plan coordinators with progress updates for each objective. Each elected official and department director will compile all information and prepare an informal report that will be provided to the coordinators for review. Following the coordinator's review, a formal quarterly report on all objectives identified in the plan will be presented to the BOCC. All metrics will be updated on the County's Strategic Plan Dashboard which will be accessible both internally and externally. Bi-Annually - The Strategic Plan coordinators will prepare a mid-year written report that describes the progress made for each objective and any significant wins or notable challenges that have been experienced since the last bi-annual report.This written report will also be uploaded to the County's website for public access. Annually-Each elected official and department director will prepare an annual report on progress made towards goals and objectives within their areas. This report will be prepared at the beginning of the annual budget cycle to help inform budget development for the following year. The reports will be provided to the coordinators and Budget staff to include in budget request documents that will be presented to the BOCC. The report will provide progress updates for each objective, all success measures that are reported annually and any significant wins or notable challenges that have been experienced. The report will also provide an overview of anticipated activities, and progress to be made in the upcoming year and describe any potential revisions that may require discussion. This report will be presented to the BOCC in conjunction with the budget and uploaded to the County's website for public access. 31 Appendix • O U Outcome Measures The outcome measures established with the plan vary by data type, method of collection and frequency of measurement. For most, the frequency of progress reporting is annual. However, there are several success measures that have reporting frequencies other than annual. All outcome measures and reporting frequencies are listed below. Ensure Healthy, Safe, and Livable Communities Outcome Measures Reporting Frequency Cross Departmental Coalition created and formalized by June 30, 2023. One-Time "Key Health Indicators" dashboard is expanded by June 30, 2024. One-Time Increase X% participation in Thriving Weld coalition by December 31, 2024. Annual Dashboard/database of events, programs, and community partners developed by December 31, 2023. One-Time Prioritized listing of events or programs targeted for increased outreach/ participation presented to Annual the BOCC with recommendations by February 28,2024. Decrease in % recidivism rate by December 31,2025. Annual Increase % diversion rate by December 31, 2026. Annual Increase % of individuals connected to victims' services programming by December Annual 31, 2026. Updated Community Health Survey completed(every three years)and at least six months prior to the survey distribution in future years to oversee survey development/dissemination of data and Every Three Year: completion of action items from survey. Cross-departmental workgroup established by December 31, 2022, and at least six months prior to the One-Time and ever) survey distribution in future years to oversee survey development/dissemination of data and three years completion of action items from survey. Gap Analysis of service provision by departments and elected offices completed by June 30, 2023, Bi-Annual and bi-annually thereafter. Prioritized recommendations to address identified gaps including program specific measurements of Bi Annual success presented to BOCC by March 31, 2024, and bi-annually thereafter. WCDPHE Mobile outreach unit established with collaborating partners (Sunrise Clinic, NCHA, Annually etc.) by December 31, 2024. Increase X% in shared clinic space county-wide by December 31, 2024. Annually Balance Growth and Development Outcome Measures Reporting Frequency Customer experience reporting metrics identified by July 31, 2023 (i.e., time to issue permit, Establishing time to issue license, etc.) Establish benchmark and determine if improvement equates to Baseline increase/decrease. Metrics Annually report on outcomes from policy to BOCC and public. Report to be posted online at the end of each fiscal year. Annual # of small business incentives approved annually. Annual Status report bi-annually to County leadership on businesses who have received incentives successes/challenges/barrier/type of services. Bi-Annual Establish baseline number of primary jobs existing in County by sector by June 30, 2023. Establishing Baseline Metrics Increase in number of primary jobs created by sector yr/yr and reported annually to BOCC. Annual Relevant departments and elected offices provide reports on collaboration efforts to BOCC Annual in 4th quarter of each year, with recommendations for new collaborative initiatives. 32 Appendix Outcome Measures Reporting Frequency Types of energy sources and/or technologies are identified annually starting June 30,2024 Annual Recommendations for action presented to BOCC annually starting September 30, 2024. Annual Existing water resources identified by March 31, 2024, and updated annually thereafter Annual Bi-Annual risk assessment and recommendations for mitigation of risks presented to BOCC Bi-Annual starting in FY2 Plan for Resilient Infrastructure Outcome Measures Reporting Frequenc Complete planned capital projects within budget and on time annually starting in FY23. Annual Formal review/report process for capital projects developed and implemented by December 31, One Time 2023. _ Increase#of employees trained in grant writing, application process, reporting processes, reimbursement process, and annual reporting process by December 1, 2024. One-Time Grant Training Program developed for all county staff involved in grants process by December 31, 2025. One-Time 100% infrastructure meets and/or exceeds department specific industry standards, service level Annual agreements and follows all requirements by December 31, 2025. Respond to operational issues within department specified service level agreements or levels of services and provide annual report to leadership regarding levels of service any barriers experienced Annual over the past year. Develop a dashboard to identify and track performance on service level agreements or levels of One-Time and service by December 31, 2024. updated quarterly Comprehensive list of financing options for infrastructure developed by July 1, 2023. One-Time 10-Year to 20-Year formal Infrastructure Plan is developed and presented to the BOCC by December One-Time 31, 2023. Inventory of all contracts, agreements, memorandums of understanding, etc. complete all departments One-Time by December 31, 2023. 90% of all contracts, agreements, memorandums of understanding, etc., are entered and tracked utilizing appropriate system by December 31, 2025. Annual 100% of leadership and departments have access to available data and technologies Annual needed to make informed decisions by December 31, 2024. Project Accounting system implemented by March 31, 2025. One-Time 75% of all applicable departments utilize project accounting system by June 30, 2025; increase to 90% Annual by June 30, 2027. Be an Employer of Choice Outcome Measures Reporting Frequency Employee satisfaction/engagement metrics identified and benchmarked by December 31, 2023. Establishing Baseline Metrics Annual employee survey developed by December 31, 2023, and distributed to employees during annual Annual performance evaluation process starting in 2024. Metrics for supervisor/departmental performance established by December 31, 2023 Establishing Baseline Metrics DHS internal annual employee survey established by December 31, 2023. Annual Dashboard of relevant county-wide by supervisor/departmental performance metrics developed by One-Time and March 31, 2024. updated quarterly Department specific training plans developed by June 30,2024. One-Time Consistent leadership standards developed and adopted by December 31, 2024. One-Time DHS actions plan developed for divisions and department wide following survey results by December One-Time 31, 2024. Leadership Program developed and implemented by December 31, 2025. One-Time Appendix A Outcome Measures Reporting Frequency All DHS employees will have a minimum of 20 hours of training annually starting with the annual performance evaluation cycle for 2025. Annual Increase% in employee satisfaction rating following benchmarking activities by December 31, Annual 2025. 90%employee satisfaction rating following benchmarking activities by December 31,2026. Annual 90% of all managers/supervisors adhere to adopted standards by December 31, 2026. Annual 90% adherence to departmental training plans achieved by December 31, 2026. Annual Provide Excellent, Cost-Effective Service Delivery Outcome Measures Reporting Frequency Departments will identify and prioritize between one and three processes or procedures for Annual revision/streamlining annually beginning in 2023. Establish baseline measure of satisfaction with the role of BPA and communications by July 31, 2023. One-Time Conduct a purchasing process assessment by December 31, 2023, including reviewing the purchasing code. One-Time Library or catalogue of online or digital services developed by December 31,2023, and updated annually thereafter. One-Time DHS quarterly communication developed and distributed annually starting in 2023. Quarterly 3 BPA projects submitted annually by DHS Annual Increase X%in administrative tasks being automated by use of software by Annual December 31, 2024. Recommendations regarding centralized functions such as accounts payable, purchasing/buying provided to County leadership by December 31, 2024. One-Time Budget Monitoring and Analysis process updated and implemented by One-Time December 31, 2024. Cost-Benefit analyses and/or documentation of savings based on efficiencies provided in departmental budget requests starting in FY24 Annual Complete 100%of BPAs initiated during the fiscal year starting in 2025. Annual Departments will meet annually to discuss and prioritize methods to understand ways to Annual improve delivery of digital services Prioritized recommendations for potential digitization to Weld County Leadership by June Annual 30th of each year. Quarterly financial reports available online starting by December 31, 2025. Quarterly Interactive,online budget and financial reports (PAFR) available starting with the One-Time FY26 Budget. Enhance Accessible Communication, Outreach, and Awareness Outcome Measures Reporting Frequency Design standards established by March 1, 2023. One-Time Consolidated listing/repository/etc.of all accessibility standards developed by June Annual 30, 2024, and updated annually. 34 Appendix Outcome Measures Reporting Frequency Services and integration opportunities identified and prioritized by June 30, Annual 2023, and updated annually. Standardized templates developed and in-use county-wide by June 30, 2023. One-Time Internal communication plans to increase employee engagement and awareness were created by June 30, 2023. One-Time Internal working group focused on public engagement in large capital projects and/or County initiatives established by June 30, 2023. One-Time Top 5 specific campaigns needed to be identified and prioritized by October One Time 31, 2023. Standard measures of engagement defined, and baseline measures Establishing established by July 31, 2023. Baseline Metrics Internal working group on accessibility established by September 30, 2023, with meetings twice per year thereafter. Annual Departmental communication needs and goals developed by October 31, 2023. One-Time Implementation strategies and reporting mechanisms for departments implemented by December 31, 2023. One-Time 15%increase in employee use of County intranet by December 31, 2023. Annual Top 2 prioritized campaigns developed and launched by December 31, 2023. One-Time Website content standards and templates developed by December 31, 2023. One-Time DHS client perspective gap analyses completed by March 2024 and bi- annually thereafter, Bi Annual Communication and marketing approval workflows were established and implemented by March 31, 2024. One Time Employee reporting guidance and definitions developed by March 31, 2024. One-Time County code updated as needed to ensure alignment with formalized communications processes by March 31, 2024 Bi-Annual Establishing processes by March 31, 2024, and reviewed biannually thereafter. Baseline Metrics Establishing Targets for increased % established by July 31, 2024. Baseline Metrics Establish Customer Effort Score(s) (CES) for digital services by December 31, 2024. One-Time Public engagement platforms to establish baseline engagement metrics Annual launched by December 31, 2024. 100%of County payments can be made online and/or digitally by December Annual 31, 2024. Remaining campaigns developed and launched by December 31, 2024. Annual Documented processes for ensuring adherence to department specific Annual standards implemented by March 31, 2025. Annual Decrease "bounce rate" on County website by 10% by December 31, 2025. 35 Appendix os, �: � a rµ 'a' Outcome Measures Reporting Frequency 8%annual increase in total social engagement by December 31, 2025. Annual Review of annual audits and recommendations for any needed improvements or Action items needed performed annually and presented to County leadership within 120 days of Annual audit completion Establishing Increase CES by 5% by December 31, 2026. Baseline Metrics Increase X%of customers and/or vendors using online payment methods by Annual December 31, 2026. Following campaign launches-specific programs engagements/services provided/etc. Establishing should serve as a measure of success (i.e. %increase in number of qualified applicants, Baseline increased number of attendees at public safety events, etc.) Metrics Three more information sessions facilitated by DHS annually Annual Plan Updating and Evaluation The Strategic Plan was developed with long-term goals associated with each priority. The objectives associated are short-term and generally achievable within a one-to-two-year period. Updates to objectives can be considered annually and proposed within the annual report provided to the BOCC during budget development. Updates to the priorities and goals established in the Strategic Plan will be evaluated by the Strategic Plan coordinators and brought to the BOCC for consideration during the annual budget process if needed. A formal review and revision of the plan will occur every five years. A Five-Year Strategic Plan Outcomes report will be compiled to report on all progress made over the course of the plan.This document will help provide the BOCC insight on successes and challenges experienced over the course of the plan and inform the development of the next Five-Year Strategic Plan. 36 2026 Budget Strategy The budget strategy uses proven methodologies for dealing with past budgets and looking at future strategic approaches. The budget is based upon the following assumptions and approaches: ➢ A change to the local property tax rate threshold will not be presented to voters. ➢ In the 2026 budget request, any net county cost increase in a budget unit must be offset with a corresponding decrease in a department's total budget, unless sufficiently justified. ➢ Unless a change is legally mandated, the county's share of partnership programs will not increase, it will decrease wherever possible. County dollars will not displace federal or state reductions. ➢ Programs funded with state and/or federal allocation increases must be able to have a sustainability plan when staff or program costs are increased or be prepared to reduce staff or program costs if the allocation declines. ➢ Program managers and the public will be made aware of the proposed service reductions as soon as possible. > Early warning sessions will be held in September addressing budget issues identified early in the process. > No salary adjustments will be included in the requested budget. The Board will determine any salary adjustments above the 2025 level in the Final Budget process. Any Department Head or Elected Official justifying to the Board a higher salary for a class unique to that department or office should include the additional salary within the assigned target budget amount. ➢ Any 2026 classification upgrades will be treated like new position requests in the budget process, with the department funding any requests within the target amount. ➢ Outside agencies that provide contractual services will be treated like county departments. ➢ Additional program options outside the overall budget plan will be proposed for Board consideration. Staff will explore the options as directed by the Board, and these options will be topics of discussion at the public work sessions and hearings. 37 2026 Budget Strategy (Continued) ➢ A review of all discretionary programs will be done by the Department Head or Elected Official and the Board. ➢ All vacant positions in 2026 will follow the "sunset review" process within the Workday system to determine if the position needs to be filled. Resources for new activities will come from increased productivity and termination of existing activities wherever possible. No new non-mandated programs will be proposed without proportionate cutbacks in other programs. ➢ All user and service fees will be examined, and recommendations are made for increases or other adjustments to match the cost of providing such services. ➢ As 2026 budget requests accommodate or are integrated with long-term program strategies, they will be highlighted. ➢ The budget strategy will permit Weld County to cope with the new fiscal and program challenges faced in 2026, while accomplishing a balanced budget. The 2026 Budget must be structured to attempt, within available funds, to ensure that: • Basic services are funded at adequate levels. • Revenue has been estimated at realistic levels. • Reserves that afford protection for the future are funded. • Productivity improvement programs are continued. • Employee compensation levels are based upon realistic employment market considerations and within the county's ability to pay. • TABOR Amendment limits will be adhered to in the budget. • Legislative and regulatory changes are accommodated. • Technologies are employed in cost effective manners in the county. • Population growth and development are planned for and accommodated. • New initiatives associated with human capital management strategies are accommodated. 38 2026 Budget Strategy (Continued) ■ Investment in the transportation system infrastructure, as outlined in the Five-Year Public Works Capital Improvement Plan, addresses the strategic roads of the county and the maintenance of the current road and bridge infrastructure. • Weld County continues the initiatives required to foster area economic development and to improve the quality of life. ■ Long-term capital planning for facilities, information technology, and communication infrastructure is provided. 39 2026 Budget Calendar February 10, 2025, Board of County Commissioners (BOCC) reviews the 2026 budget plan. March 17 - April 28 Finance team discusses target budgets and 2026 budget plan with department heads and elected officials. April 14 BOCC sets 2026 Budget strategic direction. April 21 - June 16 Departments prepare budget proposals. May 30 Elected officials and department heads submit requests for Facilities special projects to the Director of Facilities and Finance. May 30 Elected officials and department heads submit new position requests and any reclassification requests to Human Resources and Finance. May 30 Elected officials and department heads submit requests for information technology services to Information Technology and Finance. May 30 Elected officials and department heads submit requests for vehicles to the Director of Fleet Services and Finance. June 16 Submit budget request to Finance Department. July 16 - July 29 Department presentations to the BOCC. August 11 - August 26 Executive Budget Team (EBT) meets and makes recommendations on requests. September 16 Publish notice of availability of Proposed Budget. September 17 Finance requests 2026 Fee Ordinance Changes to Departments September 16 - October 20 Board meets to discuss 2026 requests and recommendations. October 20 Publish notice of final budget hearing. October 20 Board makes final decisions on 2026 Budget requests. 40 2026 Budget Calendar (Continued) November 3 First Reading and Public Hearing on Final Budget at 9:00 a.m. November 17 Second Reading and Public Hearing on Final Budget at 9:00 a.m. December 1 Assessor certification of final assessed value due. December 10 Final Reading and Public Hearing to adopt mill levy at 9:00 a.m. 41 Explanation Of Overview Of Budget And Management System Budgeting, at best, is an inexact science. It can be both precise and unyielding as numbers tend to be, or as flexible as priority changes dictate. In the end, the goal of Weld County's budgeting process is to produce a "user friendly" document, designed to enhance policy makers', managers', and citizens' understanding of major issues, resource choices, and impact of the total budget. The budget is not only a financial plan, but a policy document, operational guide, and communication device. As a financial plan, Weld County's budget includes all funds, presents a summary of historical and projected revenues and expenditures, describes major revenue sources, underlying assumptions and trends, and includes projected changes to fund balances. As a policy document, the budget includes a budget message articulating strategic priorities, describing budget and financial policies, and addressing long- term concerns and issues. As an operations guide, the document includes an organizational chart(s), provides authorized personnel schedules, describes departmental services or functions, and includes goals and objectives. As a communications device, the budget includes a summary of budgetary issues, trends, and resource choices, explains the impact of other plans or planning processes, describes the preparation, review, and adoption process, includes a demographics or community profile section, and contains a table of contents and glossary of terms. Program planning at the department level follows policy formulation. All departments assess their programs, explore alternatives, design and define existing and new programs, develop program objectives, and relate present operations to the programs planned. The budget is then based upon the program, performance, and periodic program review. This process allows for the allocation of resources by program area and multi-year projections. The programs are then evaluated on an on-going basis through program analysis, review of performance, and an examination and evaluation of alternatives. This input then cycles into the policy formation process for a new budget cycle. 42 Explanation Of Overview Of Budget And Management System (Continued) The budget and management system is supported by the Banner Accounting System, fiscal control and cost accounting by program, workload and performance management systems and reports. In summary, Weld County's budget process is virtually a year-around process, combining months of planning, analysis, program and policy review, and constant monitoring. The adopted budget asserts Weld County's commitment to meet or exceed the community's highest priority expectations at the lowest possible cost to citizens. In the end, the budget represents a balance between the political process represented by citizen input, policymakers, county departments and offices, and teamwork. The following two pages show the process graphically. 43 Budget And Management System Overview Policy Forumulation Analyze Community Needs Long Range Community Develop County-wide Goals I`' Planning Assessment �' Assess Prior Year's Capital Performance Improvements Review Policy Alternatives Establish General Priorities Establish Fiscal Policy I Support Program Planning Program Evaluation ' Accounting System Assess Program Fiscal Control Alternatives Program Analysis Design Program Review Program Cost Accounting by Program Define Program Performance Objectives Relate to Examine and Evaluate Performance Measurement Present Operations Alternatives Systems and Reports Revise as Necessary Budgeting Based On Programs, Performance, & Periodic Program Review Allocate Resources by Program Area Develop Multi-Year Projections Schedule Action 44 Budget Framework From Policy to Execution Strategic Objectives Board Of County Comissioners / ■IF Implementation and Budget Policies Results of Strategic Objectives Budget Process Major Program Goals Revenue Policies Specific Revenue Policy Directions Assumptions Accounting Policies Policy Matters/ Investment Policies Points of Issue Capital Improvement Workload Data Projects Department Objectives Budget Guidelines Significant Changes Allocation of Resources Department Budget Units 45 Significant Budget and Accounting Policies Weld County Fund Structure By Budgetary Basis IModified Accrual Basis of Budgeting Accrual Basis of Budgeting (Government Fund Types) (Proprietary Fund Types) General Special Capital Internal Enterprise Fund Revenue Funds Service Funds Funds Public Social Health Fleet Health Regional Works Services Services Insurance Crime Lab Solid Waste Human Insurance Telecom Services Services Conservation Weld Weld County Trust Finance Trust Fund Corp. Budgetary Accounting Basis: The Weld County budgetary procedure uses the following Basis of Accounting, which refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of Accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The governmental funds and expendable trust funds utilize the Modified Accrual Basis of Accounting. Under this method, revenue is recorded in the year in which it becomes both measurable and available as net current assets. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Revenue susceptible to accrual, that is, measurable and available to finance the county's operations, or of a material amount and not received at the normal time of receipt, primarily consists of: 1 ) State Highway Users' Tax; 2) property taxes, assessed in 2025, payable in 2026; and 3) various routinely provided services (health department). Unbilled charges for services are recorded in the appropriate funds at year end. 46 Significant Budget and Accounting Policies (Continued) Expenditures are generally recorded when the related fund liability is incurred. Proprietary funds follow the Accrual Basis of Accounting method, whereby revenue is recognized in the year in which it is earned and becomes measurable. Expenses are recorded when liabilities are incurred. Due to Colorado legal requirements, capital expenses are budgeted and appropriated in the Proprietary Funds. Budget Adoption: An annual budget and appropriation ordinance is adopted by the Board of County Commissioners in accordance with the Colorado State Budget Act and Weld County Home Rule Charter. The budget is prepared on a basis consistent with generally accepted accounting principles for all governmental, proprietary and expendable trust funds. The accounting system is employed as a budgetary management control device during the year to monitor the individual departments (level of classification which expenditures may not legally exceed appropriations). All annual appropriations lapse at year end. The Director of Finance and Chief Financial Officer are authorized to transfer budgeted amounts within departments of each fund. Any revisions that alter the total appropriation for each department must be approved by the Board of County Commissioners through a supplemental appropriation ordinance. Amendment To Budget Process: Section 29-1-1 1 1 , C.R.S., provides that, if during the fiscal year, the governing board deems it necessary, in view of the needs of the various offices or departments, it may transfer budgeted and appropriated monies from one or more spending agencies in the fund to one or more spending agencies in another fund and/or transfer budgeted appropriated monies between spending agencies within a fund. Section 29-1-1 1 1 , C.R.S., provides that, if during the fiscal year, the governing body or any spending agency received unanticipated revenue or revenues not assured at the time of the adoption of the budget from any source other than the local government's property tax mill levy, the governing board of the local government may authorize the expenditure of these unanticipated or unassured funds by enacting a supplementary budget and appropriation. 47 Significant Budget and Accounting Policies (Continued) Supplementary budget and appropriations require a two-thirds majority vote by the Board of County Commissioners. Property Taxes: Property taxes attach as an enforceable lien on property as of January 1 . Taxes are levied no later than December 15 and are payable the following year in two installments on February 28 and June 15, or in full on April 30. The county, through the Weld County Treasurer, bills and collects its own property taxes, as well as property taxes for all school districts, cities and towns and special districts located within the county. In accordance with Section 14-7 of the Weld County Home Rule Charter, all ad valorem tax levies for county purposes, when applied to the total valuation for assessment of the county, shall be reduced so as to prohibit the levying of a greater amount of tax revenue than was levied from ad valorem taxation in the preceding year, plus five percent (5%), except to provide for the payment of bonds and interest. The Board of County Commissioners may submit the question of an increased levy to the County Council and, if in the opinion of a majority of the County Council, the county is in need of additional funds, the Council may grant an increased levy for the county in such amount as it deems appropriate, and the county is authorized to make such increased levy. Any one capital project requiring a capital expenditure out of funds procured by ad valorem taxation equal to a three-mill levy for three years shall be prohibited unless approved by a majority vote of the qualified electors at a general or special election per Section 14-8 of the Weld County Home Rule Charter. With the passage of Amendment One (TABOR) effective November 4, 1992, the mill levy cannot be increased above the prior year mill levy, except by a vote of the people. In addition, the growth of property tax revenue cannot exceed the prior year amount plus inflation plus net new construction, without voter approval. 48 Explanation of Individual Funds Governmental Fund Types: Funds generally used to account for tax-supported activities. General Fund The General Fund accounts for all financial transactions of the County that are not properly accounted for in other funds. Ordinary operations of the County such as public safety, County administration and other activities financed from taxes and general revenues are reflected in this fund. The three percent (3%) of fiscal spending reserve established in accordance with the State Constitution Amendment One (TABOR), passed November 3, 1992, is included in the General Fund's fund balance. Special Revenue Funds Special Revenue Funds are established to account for taxes or other earmarked revenue for the County which finances specified activities as required by law or administrative action. Public Works Fund: The Public Works Fund records all costs related to Weld County's road and bridge construction and maintenance. This fund is also utilized for allocation of monies to cities and towns for use in their road and street activities. Social Services Fund: The Social Services Fund accounts for the various public welfare programs administered by the County. Conservation Trust Fund: The Conservation Trust Fund accounts for revenue received from the State of Colorado to be used for the acquisition, development, and maintenance of new and existing conservation sites within Weld County. The funds are derived from the Colorado State Lottery. Weld County Trust Fund: The Weld County Trust Fund, a permanent fund, accounts for the assets held by the Weld Trust, a Colorado nonprofit corporation recognized by the Internal Revenue Service as an exempt charitable organization under Internal Revenue Code section 501 (c)(3), for charitable purposes to benefit the citizens of Weld County. 49 Explanation of Individual Funds (Continued) Contingent Fund: The Contingent Fund records any property tax revenue levied by the Board of County Commissioners to cover reasonably unforeseen expenditures. Public Health Fund: The Weld County Department of Public Health and Environment provide health services to County residents. The fund reflects revenue and expenditures for health care, health education, health monitoring, and other related activities. Human Services Fund: The Human Services Fund accounts for various Federal and State human service grants. Primary funding agencies are Department of Labor (DOL), Health and Human Services (HHS), and Child Support Administration (CSA). Solid Waste Fund: This fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites for the purpose of combating environmental problems and for further improvement and development of landfill sites within the County. Capital Project Funds Capital Project Funds are established to account for financial resources used for the acquisition or improvement of the capital facilities of the County. Capital Expenditures Fund: This fund accounts for various capital improvement projects on County property as required by Section 29-1-301 , C.R.S., 1973. Communications Capital Development Fund: This fund accounts for various capital improvement projects for the development and maintenance of the county communications system infrastructure. Proprietary Fund Types: Proprietary funds focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. There are two different types of proprietary funds: enterprise funds and internal service funds. Enterprise Funds: Enterprise Funds account for departments providing services primarily to third- party payers. 50 Explanation of Individual Funds (Continued) Northern Colorado Regional Forensic Laboratory Fund: This fund accounts for the maintenance and operational cost of the Northern Colorado Regional Forensic Laboratory. It is funded by rent paid by participating agencies. Internal 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. Fleet Services Fund: This fund accounts for the revenue and costs generated by equipment and vehicles rented to the Public Works Fund and to various departments of other County funds. Insurance Fund: This fund accounts for all insurance costs for the County. The program is a combination of insured risks and protected self-insurance risks. Telecom Services Fund: This fund accounts for all phone costs provided to the County and other outside agencies on a cost-reimbursement basis. Health Insurance Fund: This fund accounts for the self-insured health, dental, and vision plans offered to County employees. Weld County Finance Corporation Fund: This fund accounts for the lease/purchase of county facilities. There are no active leases. The last lease was paid off on August 1, 2007. 51 Budget Policies The basic budget policies of Weld County are stated in the following forms: • Budget Process • Program Policy Changes/Impacts • County Strategic Objectives • Revenue Policies and Assumptions • Policy Directions • Significant Budget and Accounting Policies • 2025 Budget Guidelines The overall County budget policies are reflected at the program level on each of the "Budget Unit Summary" sheets. The "Budget Unit Summary" sheets describe how the policies impact operations, service levels and/or finances at the program level. In addition, comments on the summaries explain implementation issues and provide goals and workload and performance data for monitoring purposes. The "Budget Unit Summary" has been structured as follows to accommodate the governing board and public reader: • Department Description • Resources • Summary of Changes • Goals/Desired Outcomes/Performance Objectives/Key Performance Indicators • Workload Measures • Staff Recommendations Note: In accordance with Article IV, Section 4-2(6)(b), of the Weld County Home Rule Charter, the Director of Finance and Administration shall cause the policies adopted or approved by the Board of County Commissioners to be implemented in the county as required by the Board of County Commissioners and insure that the activities of the departments are consistent with the policies determined and set by the Board of County Commissioners. 52 Long Term Financial Planning Policies Balancing the Operating Budget: The State of Colorado's constitution requires all local governments to annually adopt a balanced budget. A balanced budget means expenditures cannot exceed available resources. No debt financing of the operational budget is permitted. Weld County's policy is that under no circumstances will Weld County adopt a budget that is not balanced, even if the constitutional requirement is lifted. Long Range Planning: The Board of County Commissioners has adopted countywide strategic goals. The recommended budget shall, to the extent possible, based upon available resources, be consistent with the goals and objectives of the county's strategic goals. The process shall involve identifying several critical areas which have or are expected to have an impact on the financial condition of the county over the next five years. Once the critical issues are identified, specific goals and objectives will be developed along with an implementation plan by impacted departments. Long Term Financial Forecast: Annually prepare a five-year forecast that maintains the current level of services, including known changes that will occur during the forecast period. If the forecast does not depict a positive operating condition in all five years of the forecast, the county will strive to balance the operating budget for all years included in the five-year financial forecast. Long Term Budget-to-Actual Trends: Annually evaluate trends from a budget-to- actual perspective and from a historical year-to-year perspective to identify areas where resources have been overallocated. This will improve the accuracy of revenue and expenditure forecasts by eliminating the impact of recurring historical variances. Asset Inventory: An inventory of capital needs will be maintained by the Finance department. The inventory shall include the identified needs, a list of projects, their cost estimates, and project timetable for funding, acquisition or construction. The recommended budget shall include a capital budget and a five-year capital plan with a balanced financial base for renewal, replacement, and new projects. The capital budget shall be adequate to maintain capital assets at a level sufficient to protect infrastructure and minimize future maintenance and replacement costs. Revenue Diversification: Weld County encourages a diversity of revenue sources to improve the County's ability to handle fluctuations in individual revenue sources year to year and long-term. 53 Long Term Financial Planning Policies (Continued) Revenue Diversification (continued): Due to the high percentage of oil and gas assessed values, Weld County also encourages the diversification of revenues for long range planning to minimize the dependence of the County's budget on oil and gas revenue fluctuations in production and price, and long-range depletion of the resource in the County. Fees and Charges: Unless fees or charges are established by state law or contractually, Weld County will establish fees for goods and services at full cost recovery, including direct and indirect costs, where the user of the goods or services has the ability to pay. All fees will be reviewed periodically to ensure that they are still appropriate. Fees will be available to the public and adopted by code in public meetings. Use of One-Time Revenues: Weld County has a policy discouraging the use of one-time revenues for ongoing operational expenditures. The highest priority for one-time revenues will be to fund assets or other non-recurring expenditures, or to put the one-time revenues in a reserve fund. Debt Capacity, Issuance, and Management: To the extent possible, Weld County will pay cash for major projects rather than borrowing. Any existing debt will be retired at the earliest possible time during the life of the debt unless circumstances change significantly. Weld County's debt level, per Weld County's Home Rule Charter and state law, cannot exceed three percent (3%) of the current assessed value of the county. The current debt capacity is nearly $550 million. Debt under the debt limit includes all financial obligations over one year in duration, e.g. general obligation bonds, revenue bonds, certificates of participation, notes, lease purchase agreements, letters of credit, revenue warrants, long term lease obligations, or any other multiple-fiscal year direct or indirect debt or other financial obligation. Obligations for pension plans are excluded under Colorado state law. Stabilization Funds: Weld County maintains a prudent level of financial resources in the form of a contingent reserve, plus adequate fund balances for cash flow, to protect against the need to reduce service levels or raise taxes and fees due to temporary revenue shortfalls or unpredicted one-time expenditures. See fund balance policy in the policy section of the Budget Message for more details. Operating/Capital Expenditure Accountability: A budgetary control system will be maintained by the Finance Department to ensure accountability and adherence to the budget by restricting the expenditure of funds above the amount appropriated for the spending agency. 54 Long Term Financial Planning Policies (Continued) Operating/Capital Expenditure Accountability (continued): Monthly financial reports will be available online through the accounting system for elected officials and department heads, detailing the progress towards budget compliance. These reports will, at a minimum, compare the current budget and year-to-year revenues and expenditures by department. Contingency Planning: Weld County supports a financial planning process that assesses the long-term financial implications of current and proposed operating and capital budgets, budget policies, cash management, and investment policies, programs and assumptions that will permit Weld County to deal with future contingencies in a reasonable and responsible way without adversely impacting County citizens. Strategic Investment Plan for the Future of Weld County: Due to the oil and gas boom in Weld County from development of the Niobrara formation, Weld County property tax revenue has increased. As a result, in February 2012, staff developed, and the Board of Weld County Commissioners approved the Strategic Investment Plan for the Future of Weld County. A long-term strategy of investment in the county's infrastructure, technology and innovation, staff training and development, and economic development for diversification of the local economy can all have a demonstrable long-term payoff. A good county transportation system facilitates the movement of goods and services. Investment in innovation and technology will lay the foundation for new and more efficient governmental services being provided by Weld County government. Staff development ensures that the county's employees have the skills required to provide the very best service possible to the citizens of Weld County. Investment in economic development for the diversity of the local economy will lay a solid foundation for long-term economic growth in the county and allow Weld County to be competitive in retaining and attracting quality companies and a labor force to support those companies. Weld County must focus on investing rather than spending in order to ensure long-term economic prosperity not only while the energy boom is happening, but also when it eventually ends. 55 Capital Improvement Policy 1 . Capital Improvement Plan - A plan for capital expenditures to be incurred each year over a fixed period of several years (normally on a five-year cycle), setting forth each capital project and identifying the expected fiscal year for each project and the anticipated revenues to finance those projects. 2. Capital Improvement Staff Committee -The Finance department develops a Long Range County-wide Capital Improvement Plan for all major capital expenditures within the County after surveying County-wide needs with program managers. The Board of County Commissioners is responsible for approving capital improvement policies, as well as approving capital improvement programming as a part of the annual budget. 3. Capital Assets - Capital assets are defined as land, improvements to land, easements, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. 4. Capital Projects - Capital projects are defined as those major, non-recurring projects that have a time interval of at least three (3) years between such expenditures and have a total cost of at least $10,000. Purchases of real property and selected equipment may be exempted from these limitations. Examples of capital projects include: a. New and expanded physical facilities. b. Large scale rehabilitation and replacement facilities. c. Major equipment which has a relatively long period of usefulness. d. The cost of engineering or architectural studies for services related to a major public improvement. e. Acquisition of land and/or buildings. 5. Annual Action Program - Those capital improvement projects from the plan which have been identified by the Finance Department and approved by the Board of County Commissioners for funding and implementation for each fiscal budget year. 6. Relationship Between Capital Funding and Operating Budget- Capital assets, which include property, plant equipment, rights-of-way, and infrastructure assets (e.g., roads, bridges and similar items,) are reported in the applicable governmental or business-type funds. Capital assets are defined by the County as assets with an initial, individual cost of more than $10,000 and a useful life of more than one year. All fixed assets are valued at historical cost or estimated historical cost if actual historical cost is not available. 56 Capital Improvement Policy (Continued) Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized. All reported capital assets, except for gravel roads, are depreciated. Improvements are depreciated over the remaining useful lives of the related capital assets. Depreciation on all assets is provided on the straight-line basis (asset value divided by years of useful life) over the following estimated useful lives: Buildings 20 - 50 years Improvements 10 - 20 years Infrastructure - Bridges 50 years Infrastructure - Roads 20 years Equipment 3 - 5 years Heavy Equipment 10 - 20 years GASB Statement 34 allows an alternative approach which would reflect a reasonable value of the assets, and the cost incurred to maintain the service potential to locally established minimum standards in lieu of depreciation. To elect this option the County must develop and implement an asset management system which measures, at least every third year, by class of asset, if the minimum standards are maintained. The County has elected to use this alternative approach only for gravel roads. 57 Investment Policy On March 5, 2003, the Board of County Commissioners adopted a comprehensive investment policy that is reviewed annually by the Investment Committee. A copy of the detailed investment policy can be obtained by contacting the Weld County Treasurer at (970) 400-3260. The following is a brief overview of the investment policy: The County Treasurer is responsible for the investment of all available monies. The statutes defining legal investments for Colorado counties are Sections 24-75-601 and 30-10-708, C.R.S. Investment priorities are: (1 ) safety, (2) liquidity, and (3) yield. In compliance with statutes, deposits/investments are made only in "qualified" financial institutions, i.e., those which are federally insured by either FDIC or FSLIC. Further, any deposit/investment amount more than $250,000 may only be made at institutions that are designated as public depositories by the state bank or savings and loan commissioners, Sections 1 1-10-1 18 and 1 1-47-1 18, C.R.S. Such designation occurs when acceptable collateral is pledged to secure the total deposit. Deposits/investments shall be made in the name of the treasurer in one or more state banks, national banks having their principal offices in this state, or in compliance with the provisions of Article 47 of Title 11 , C.R.S. 1973, savings and loan associations having their principal offices in this state which have been approved and designated by written resolution by a majority of the Board of County Commissioners. The Board of County Commissioners can designate, by resolution, an average annual rate of interest income to be paid to a specific fund or funds. All other interest income is deposited to the county general fund for the purpose of supplementing the county mill levy, thus reducing the amount of revenue required from property tax. The county maintains a cash and investment pool that is available for use by all funds except the Pension Trust Fund. Several of the county's funds also hold investments on their own account. The cash and investments of the Pension Trust Fund are held separately from those of the other county's funds. Deposits: At year end, the estimated carrying amount of the county's deposits is nearly$575 million. Of this amount, approximately $1 million will be covered by Federal deposit insurance, and the remainder was collateralized with securities held by the pledging financial institution's trust departments or agents in the county's name. 58 Investment Policy (Continued) Investments: Statutes authorize the county to invest in obligations of the U.S.Treasury, agencies, and instrumentalities, commercial paper, and repurchase agreements. The Pension Trust Fund is also authorized to invest in corporate bonds and mortgages. Interest revenue is projected based on an average interest rate of three percent (3%) in 2025. 59 Fund Balance and Reserve Policy Weld County considers maintenance of adequate operating reserves to be a prudent management tool and important factor in providing financial flexibility to the county. A financial reserve may be used to address unanticipated revenue shortfalls and unforeseen expenditures. The reserves provide a first line of defense against deficit spending and help maintain liquidity when budget downturns become inevitable. The appropriate size of such fund balance reserves depends on the potential viability of the county's revenues and expenses, as well as its working cash needs to handle seasonality of revenues or expenditures. The Board of County Commissioners adopted the county Fund Balance Policy on December 14, 2011 , "nunc pro tunc" January 1, 2011 . The policy was created to help reduce the negative impact on the County in times of economic uncertainty, major fluctuations in oil and gas assessed valuations, and potential losses of funding from other governmental agencies. The policy established minimum requirements for reserves and guidelines for the use of certain funds. The reserves and restrictions are also consistent with the requirements under Colorado statute or state constitutional requirements. The County Fund Balance Policy requires the following: • Any remaining fund balance following all restrictions and commitments in the Health Fund shall be assigned for future health programs for the benefit of the citizens of Weld County. • Any remaining fund balance following all restrictions and commitments in the Social Services Fund shall be assigned for future welfare programs for the benefit of the citizens of Weld County. • Any remaining fund balance following all restrictions and commitments in the Human Services Fund shall be assigned for future welfare, senior, and employment programs for the benefit of the citizens of Weld County. • The Contingency Fund shall maintain a minimum fund balance to cover a minimum ten percent (10%) of the annual expenditures and maximum of twenty percent (20%) of the annual total expenditures as determined by the Director of Finance to provide: (1 ) a reasonable level of assurance that Weld County's operations will continue even if circumstances occur where revenues are insufficient in an amount that is equal to at least one percent (1%) of annual expenditures to cover necessary expenses for public safety, public welfare and public works; (2) there is a major reduction in oil and gas assessed valuations; or (3) there are other unexpected needs or emergency situations costing an amount that is equal to at least one percent (1%) of annual total expenditures that do not routinely occur. 60 Fund Balance and Reserve Policy (Continued) The Contingency Fund shall be funded by property tax. The Board may also exceed the balance of the maximum of twenty percent (20%) of the annual total expenditures in the annual budget process if circumstances warrant it, such as oil and gas assessed valuation fluctuations. • The three percent (3%) TABOR emergency reserve required by Article X, Section 20(5) of the Colorado Constitution shall be a restricted fund balance in the General Fund in an amount equal to $10 million dollars or three percent (3%) of the TABOR revenue limit, whichever is greater. 61 Policy Directions ➢ Incorporate Guiding Principles, Mission Statement, and Strategic Goals into the budget submission. ➢ Incorporate the Strategic Investment Plan for the Future of Weld County into the budget. ➢ Continue revenue maximization policy to support county services to users. o Continue a policy of identifying ways to minimize the reliance upon property tax funding. ➢ Advocate legislative positions. ➢ Examine county programs on a continual basis to maximize productivity and maintain current service levels with current or reduced workforce. ➢ Examine county programs and services to prepare Weld County for continuing financial uncertainties and future limitations. ➢ Utilize cost cutting/revenue raising strategies to hold down costs and support county services. This may be accomplished by: o Organization assessment o Contraction in services o Productivity improvement o Privatization and contracting o Automation o Energy conservation o Administrative reorganization o Innovation/technological transfer o Continue position sunset review process to assess the need for any vacated positions. ➢ Utilize a target budget approach with the following features: o Identifies county's resource capacity o Clearly identifies targets and related reductions o Identify proposed non-funding early o Allows time to accommodate reductions (employees) o Allows board discretion in allocating funds to unfunded programs in critical service areas o Targets all offices, departments, and outside agencies o Better reflects county priorities o Since limits are known, allows planning of alternative expenditure levels six months before fiscal year begins o Constrains growth in existing levels, so high priority requests can be granted while lower priority projects are cut 62 Policy Directions (Continued) ➢ Examine all user and service fees and make recommendations for increases or other adjustments to match the cost of providing such services. ➢ Clearly identify all newly mandated program costs for the Board. ➢ Continue the county's share of partnership programs, unless a change is legally mandated, and decrease the share wherever possible. ➢ Maximize manpower avoidance or substitution methods for all departments through automation, productivity improvements, or cost cutting strategies. ➢ Recommend capital outlay expenses for equipment only when the need has been fully justified, the useful life of equipment cannot be extended, and it has been determined that salvage equipment is unavailable for use. Vehicle replacement must be recommended by the Director of Fleet Services for consideration in the budget process. ➢ Continue to examine priorities, which services to provide, best way to deliver services, and most cost-effective way to provide services within the constraints of TABOR. ➢ Minimize levels of management for departments within the county by flattening the organization and empowering employees to the maximum extent possible. ➢ Continued deployment of LEAN. The county began to use LEAN, a continuous improvement methodology, in 2017. Significant process improvements have been made in many departments, including Motor Vehicle, Jail Booking, Human Resources, and Human Services operations. The county's LEAN efforts are evolving from a centralized group in Information Technology to broader deployment throughout county departments involving their own staff. 63 2026 Guidelines ➢ Any new programs or expansion of existing programs will be highlighted as a policy issue for the Board. ➢ All newly mandated program costs should be clearly identified for the Board. > Unless a change is legally mandated, the county's share of partnership programs should not be increased, the share should be decreased wherever possible. ➢ Methods to maximize manpower avoidance or substitution should be encouraged by all departments through automation, productivity improvements, or cost cutting strategies. ➢ Capital outlay expenses for equipment should only be recommended when the need has been fully justified, the useful life of equipment cannot be extended, and it has been determined that salvage equipment is unavailable for use. Vehicle replacement must be recommended by the Director of Fleet Services for consideration in the budget process. ➢ Budgets are to be prepared on a cost center basis with submission in this format, as well as in the normal line-item format like 2025's budget presentation. ➢ Salaries should be budgeted at the 2025 level. Any salary increases for a class unique to a department must be absorbed in target amounts or listed and summarized as an increase in requests. ➢ All user and service fees should be examined, and recommendations should be made for increases or other adjustments to match the cost of providing such services. ➢ Those areas where increased personnel productivity has shown gains in services and/or reductions in cost should be identified. > In reviewing the 2026 budget request, The Finance and Human Resources departments will develop preliminary recommendations to the Board of County Commissioners. The Finance team will ask the same basic questions concerning need and purpose, objectives, departmental priorities and rank, expected achievements and benefits, means for measuring results, consequences of not implementing the request, impact on other agencies or departments, alternative approaches or service level, resource requirements, means of financing, and whether all cost cutting and revenue generating strategies have been applied. 64 2026 Guidelines (Continued) ➢ Unless a significant organizational change has occurred, or intentionally postponed to a certain point in time, upgrades of specific positions that were requested but denied in the last two years will not be reconsidered in the 2026 budget process. ➢ Use the following budget population data for performance measures: Year Population 2024 (Actual 367,453 2025 (Estimated) 376,012 2026 (Projected) 384,829 ➢ Interns: Any department planning on using interns in the next fiscal year must include any costs associated with the interns in the budget request. Costs should include all salaries, equipment (vehicle), service and supplies (e.g., mileage). No mid-year intern position requests will be approved that have a cost that is not already budgeted in the final budget. 65 2026 Special Budget Instructions The following are special budget instructions to be used for submission of your 2026 budget. 1 . All budgets (including Enterprise and IGS) must be submitted by June 16, 2025. 2. All departments are requested to submit, on or before June 1 , 2025, the following items that will be part of your 2026 budget: A. Special Project Request for Facilities projects estimated to be over $5,000. B. Any additional position requests or reclassifications, as outlined in the Budget Manual, to allow Human Resources to assess the need. C. Information Technology requests for computer hardware, software, phones, system upgrades or system study. (See memo from the CIO regarding 2026 IT Project Request process) D. New or replacement vehicle requests to the Director of Fleet Services for inclusion in the Fleet Services budget. 3. Salary and fringe benefits will be budgeted at the 2025 level. Any anticipated increase over the 2025 level must be highlighted as an increase. 4. For budgetary purposes, please use the 650 per mile reimbursement rate in developing your 2026 budget. 5. Any requests for equipment should be submitted as part of your departmental budget request. Once a determination has been made as to whether the Board of County Commissioners will approve your request for equipment purposes, the total amount may be moved to a Capital Outlay budget unit as has been practice in past years. 6. Fleet Services IGA rates should be ascertained by the Director of Fleet Services for budget purposes. This is necessary because of the varying rates for unique kinds of vehicles, such as patrol cars, etc. Fuel costs should be budgeted as follows: unleaded $3.29/gallon, diesel $3.53/gallon, and LNG at $2.90/gallon. 7. Any new or replacement vehicles should be discussed with the Director of Fleet Services and a Vehicle Request Form completed. Vehicles being replaced must be identified on the Vehicle Request Form and will be turned in when the replacement arrives in 2026. 8. Postage costs are anticipated to be 780 in 2026. 9. Any 2026 position classification upgrades will be treated the same as a new position request in the budget process and will be analyzed by Human Resources for reasonableness. 66 2026 Special Budget Instructions (Continued) 10. Unless there has been a significant organizational change or a future spread applied, reclassification requests made in the last two years and denied by the Board will not be reconsidered in the 2026 budget process. 11 .Department presentations of their programs and budget request will be held in July and August, with the Board of County Commissioners reviewing the requests in September. The board will make decisions in October, and the budget will be approved during a three-reading process with public input in November and December 2025. 12.As revenues are budgeted, each department should examine whether credit cards should be implemented at the point of sale for the specific service being offered. If credit card services for payment are an option, discuss with the Finance Department the way the credit card service fee can be recovered or absorbed in the fee structure in compliance with all legal and credit card service provider requirements. 13.INTERNS: Any department planning on using interns in the next fiscal year must include any costs associated with the interns in the budget request. Costs should include all salaries, equipment (vehicle), service and supplies (e.g., mileage). No mid-year intern position requests will be approved that have a cost that is not already budgeted in the final budget. 14.Part of the 2026 budget process will include new goals and objectives as a part of the approved 2023-2028 Strategic Plan discussions and implementation. Each department is encouraged to continue tracking statistics outside of these new goals and objectives that show the program's value and are requested for other purposes, such as brochures or reporting. If, in the development of your budget request, you determine that there are unique requirements or unique situations in your department that affect your budget presentation, please do not hesitate to contact the Budget Manager at 970-400-4202, Chief Financial Officer at 970-400-4451 to answer questions, or to get approval for variation to the normal procedures outlined in the special instructions. 67 Revenue Policies and Assumptions The following revenue policies and assumptions have been used in the preparation of the 2026 Budget. 1 . Wherever possible, those receiving the benefits of a government service should pay for what they receive in full through current fees, charges, and other assumptions. 2. Continual search for new sources of revenue shall be made to diversify the county's financing plan. 3. The county shall seek the establishment of a diversified and stable revenue system to shelter the county from short run fluctuations in any one revenue source. 4. Estimated revenues are conservatively projected. Proposed rate increases are based upon: a. Fee policies applicable to each activity. b. Related cost of the service provided. c. The impact of inflation on the provision of services. d. Equitability of comparable fees. 5. Programs funded by state and federal revenue sources shall be reduced or eliminated accordingly if state or federal revenues are reduced or eliminated. Local funding will be substituted only after a full study by the Board and if the program has a high priority to satisfy a local need. 6. Revenue targeting for a specific program shall only be utilized whenever legally required and when a revenue source has been established for the sole purpose of providing a specific program. 7. Revenue from intergovernmental sources with a specific ending date shall not be projected beyond the date. 8. Looking at 2026 economic projections that may impact the 2026 Budget, each department should anticipate inflationary increases within their proposed budget request. Assume interest rates averaging four percent (4%) throughout 2026. 9. Property taxes are based upon the maximum allowable under Amendment One (TABOR) and the Weld County Home Rule Charter limitation. 10. Assume that unless there is proven evidence to the contrary, federal and state categorical and entitlement grants will continue at the current level of funding. 68 Specific Revenue Assumptions of Significant Revenue Where appropriate, the local economic conditions and forward-looking economic indicators have been noted and considered in forecasting revenue trends. Property Tax: Weld County's property tax revenue is very dependent upon oil and gas assessed valuation. The volatility of the oil and gas assessed values continues to have a major impact on the county's budget planning, as it has been for the last decade. In addition, legislative proposals and ballot initiatives regulating energy development in Colorado continue to threaten the long-term viability of this portion of the energy industry in the state. Going forward the county will levy the maximum allowable, per Weld County Home Rule Charter and Amendment One (TABOR) limitation. Specific Ownership Tax: Personal property tax on vehicles (SOT) is anticipated to be equal to 2025 levels in 2026, due to high interest rates slowing projected vehicle sales and how the new vehicles figure into the five-year sliding fee schedule. Building Inspection, Oil and Gas Permits, and Planning Permits: Although growth is still occurring in the county, due to the slowdown in the economy and decline in the oil and gas activity, permit revenues and Building Inspection permits were lower than anticipated throughout 2025 and, therefore, remain the same for 2026. However, Oil and Gas permits were higher than anticipated in 2025 and are, therefore, increasing for 2026 as crude oil prices are rising worldwide. State and Federal Grant Revenue: The budget is prepared at the signed contract level or anticipated funding level provided by state or federal agencies. The outcome of the presidential election has hinted to lowered available funds in Human and Social Service programs. We can anticipate moderation in non- defense discretionary spending and some spending cuts in entitlements. Spending and revenue imbalances at the state and federal levels will most likely result in lower or, at best, slower growth in intergovernmental revenues for the county in the future. Charges for Services: Charges are anticipated to be up in 2026 due to population growth and increases in fees. Earnings on Investments: Interest revenue is calculated on the average earnings rate of three to four percent (3% - 4%), times the estimated average daily cash balance. 69 Specific Revenue Assumptions of Significant Revenue (Continued) Royalties: Based on analysis of oil and gas leases active on over 40,000 acres of mineral interests owned by Weld County, there has been a drop in assessed value to oil and gas. As a result, royalties were decreased by twenty percent (20%) from 2024's record high revenue collection, and ten percent (10%) from 2025's anticipated collections. Rental: All rental income is based upon signed leases. Overhead/Cost Plan: Revenues are based upon the 2024 Indirect Cost Plan approved by the Department of Health and Human Services that results in federal revenue allowable from grants. Social Services has been charged the full indirect cost allocation amount since July 1 , 2012, which results in approximately an additional $6.7 million in revenues in this area. County Clerk Fees: Calculated on the historical level of activity, and legislative changes in the last few years. Treasurer's Fees: Based upon historical level of activity for fees, which have been growing slightly due to the statutory fee structure for property taxes collected. Highway Users - Special Bridge: Revenue based upon signed state and federal grant contracts. Motor Vehicle Registration Fees: Like Specific Ownership Tax this revenue is anticipated to be the same in 2026 as 2025, due to aging vehicles, offset by population growth. Highway User's Tax: Based on State Department of Highway estimates from gas tax less than three percent (3%) reduction that Weld County has historically experienced. As vehicles become more fuel-efficient less fuel is purchased, thus paying less HUTF tax that is based upon a per gallon tax. This is offset by population growth in the state. Social Service Revenue: Based on anticipated caseload as discussed under each program, plus state and federal funding formula for each program. Health Grants: Based upon contracts signed as of July 1, 2025. Health Fees: Based upon historical patient/client caseload with 2026 rates applied. With more and more uninsured patients, utilization continues to increase in the county clinic due to affordability. Human Services Grants: Based upon contract funding level as of October 1, 2025. 70 Specific Revenue Assumptions of Significant Revenue (Continued) State Lottery: Funded at the prior year's collected level, with no anticipated legislative changes. Solid Waste Fees:Ten percent (10%) surcharge applied to historical waste volumes and input on projected volume from landfill operators. Proprietary Fund Revenues: Revenues for each Proprietary Fund equally funded anticipated expenditures in user departments' budgets. Severance Tax: Severance Tax distributions are determined by formula from the Department of Local Affairs, resulting from energy and mineral extraction statewide. The tax is specific to the energy industry employees that live in unincorporated Weld County, as municipalities get a direct allocation from the state. See the policy on severance tax direct distribution in the Public Works Non-Departmental Revenue (Budget Unit 2000-90100). 71 Five Year Projected Revenue and Expenditure Trends 2027-2031 Revenue Projections The forecasted revenue trends cited in the graphs below are discussed in the previous section, Major Revenue Historical and Future Trends and Analysis. Assumptions include: • Property taxes are levied up to the maximum allowable limit, in accordance with the Weld County Home Rule Charter and Amendment One (TABOR). Projections assume a modest annual growth rate of two-point-five percent (2.5%). • In 2024, assessed values declined significantly due to decreases in oil and gas appraisals. In 2025, values recovered slightly; however, due to the volatility of the oil and gas industry, further recovery remains difficult to predict. • Intergovernmental revenue projections show one percent (1%) minimal growth due to uncertainty surrounding future grant funding. • Fees are projected to increase two percent (2%), licensing and permitting revenues have been flattened, however, this is conservative as permit fees are increasing for WOGLA and 1041 building and planning permits. • Charges for service are projected to increase by four percent (4%) annually to keep pace with inflationary pressures. Miscellaneous revenues are projected to grow at three percent (3%). • Proprietary Services revenues are primarily influenced by inflationary pressures and population or service growth. o These revenues are matched by equivalent expenditures, with an adjustment to account for the property tax allocated to the Insurance Fund. Description 2027 2028 2029 2030 2031 Property Taxes $322,979,669 $331,054,161 $340,985,785 $349,510,430 $359,995,743 Other Taxes 14,635,910 14,782,269 14,930,092 15,079,393 15,230,187 Fees 25,036,920 25,537,658 26,048,412 26,569,380 27,100,767 Intergovernmental 107,740,805 108,818,213 109,906,395 111,005,459 112,115,513 Licenses/Permits 5,271,574 5,324,290 5,377,532 5,431,308 5,485,621 Charges for Services 18,169,052 18,895,814 19,651,646 20,437,712 21,255,221 Proprietary Services 57,540,673 59,266,893 61,044,900 62,876,247 64,762,534 Miscellaneous 46,348,638 47,739,097 49,171,270 50,646,409 52,165,801 Total Revenues $597,723,240 $611,418,395 $627,116,033 $641,556,337 $658,111,387 72 Major Revenue Projections 400 S Property 350 Taxes 300 fIntergovernm c ental O 250 Proprietary 200 Services 150 —11(—Other Revenue 100 50 0 2027 2028 2029 2030 2031 2027-2031 Expenditure Projections Assumptions used for the expenditure projections are as follows: • Inflation is expected to remain at around three percent (3%), with small fluctuations, into the foreseeable future. • Weld County's population growth continues to outpace that of the State of Colorado overall. In contrast, the United States is experiencing a general population decline, particularly among working-age individuals. Despite these national trends, Weld County maintains a steady annual growth rate of approximately three percent (3%) • Public Health, Welfare, and Human Services costs will align with state and federal funding trends. A projected decrease in 2026 reflects a correction in the cost allocation formula. Moderate three percent (3%) annual growth is expected, though rising costs are pressured by reduced federal support, inflation, and unfunded mandates. • In election years, General Government will increase by approximately $500,000 for General Election years and $1 ,000,000 for Presidential Election years and drop by the corresponding amount in off-election years. • Proprietary Services will be driven primarily by inflation plus growth. • Proprietary Services revenues are offset by the same expenditure amount. • Capital costs follow the revenue contribution to the Capital Expenditure Fund in accordance with the Capital Improvements Plan and reflect increased expenses in correlation with the Justice Center capital addition. • Public Works costs are expected to rise over the next five years due to increased traffic from population growth and energy development. A guardrail crew has been added, and expenses will remain elevated during this five-year initiative before returning to typical levels. Description 2027 2028 2029 2030 2031 General Government $91,379,437 $94,120,820 $96,944,445 $99,852,778 $102,848,361 Public Safety 121,022,797 124,653,481 128,393,085 132,244,878 136,212,224 Public Works 255,939,483 232,007,253 233,680,959 235,366,739 98,961,052 Public Health & Welfare 84,744,048 87,286,370 89,904,961 92,602,110 95,380,173 Human Services 16,873,571 17,379,778 17,901,172 18,438,207 18,991,353 Proprietary Services 72,804,767 74,988,910 77,238,578 79,555,735 81,942,407 Capital 175,330,286 135,271,721 86,643,645 49,052,534 50,033,585 Miscellaneous 29,977,639 30,876,968 31,803,277 32,757,376 33,740,097 Total Expenses $848,072,029 $796,585,302 $762,510,121 $739,870,356 $618,109,252 74 Major Expenditure Projections 280 —X—General 260 - Government 240 - —a—Public Safety 220 - 200 -----\ Public Works N 0 6 0 -180 - - -Public Health and 1 Welfare 2-- 140 - �. 120 Human Services 100 - 80 �_ Proprietary 60 - Services 40 - Capital 20 - A< ii< )l( * * 0 - —Miscellaneous 2027 2028 2029 2030 2031 2027 - 2031 Fund Balance Projections Description 2027 2028 2029 2030 2031 Begin Fund Balance $742,743,683 $492,394,894 $307,227,987 $171,833,898 $73,519,879 Total Revenues 597,723,240 611,418,395 627,116,033 641,556,337 658,111,387 Total Expenses 848,072,029 796,585,302 762,510,121 739,870,356 618,109,252 Ending Fund Balance $492,394,894 $307,227,987 $171,833,898 $73,519,879 $113,522,014 Fund Balance Projections 900 800 :!o : ues •= 500 (Total Expenses 400 300 —x—Ending Fund Balance 200 100 0 2027 2028 2029 2030 2031 76 Department/Fund Matrix and Organizational Responsibility for Budget Units Budget Unit Responsible Official General Fund: Office of the Board Chairman, Board of County Commissioners Public Information Public Information Officer County Attorney County Attorney Public Trustee Treasurer Clerk to the Board Clerk to the Board Clerk and Recorder Clerk and Recorder Elections Clerk and Recorder Motor Vehicle Clerk and Recorder Treasurer Treasurer Assessor Assessor County Council Chairman, County Council District Attorney District Attorney Juvenile Diversion District Attorney Victim Witness District Attorney Adult Diversion District Attorney Finance and Administration Director, Finance and Administration Accounting Controller Purchasing Chief Financial Officer Printing and Supply Chief Financial Officer Human Resources Director, Human Resources Planning and Zoning Director, Planning Services Community Dev Block Grant Chief Financial Officer Facilities Facilities Director Information Services Chief Information Officer Geographical Information System Chief Information Officer 77 Budget Unit Responsible Official Sheriff Administration Units (21 100- Sheriff 21 160) Patrol Unit Sheriff Investigation Unit Sheriff Regional Forensic Lab Sheriff Victim Advocates Sheriff Drug Task Force Sheriff Contract Services Sheriff Ordinance Enforcement Sheriff Communications - County-wide Director, Public Safety Communications E 91 1 Administration Director, Public Safety Communications Public Safety Wireless Director, Public Safety Communications Communications Public Safety Information System Chief Information Officer Coroner Coroner Courts and Transportation Sheriff Inmate Services and Security Units Sheriff Justice Services Director, Justice Services Community Corrections Director, Justice Services Work Release Director, Justice Services Oil and Gas Energy Department Director, Oil and Gas Energy Department Building Inspection Director, Planning Services Office of Emergency Management Director, Office of Emergency Management Pest and Weed Control Director, Public Works Economic Development Chief Financial Officer Waste Water Management Chief Financial Officer Engineering Director, Public Works Extension Service Director, Extension Office Veteran's Office Director, Facilities Seniors Program Chief Financial Officer 78 Budget Unit Responsible Official Parks and Trails Chief Financial Officer Building Rents Chief Financial Officer Non-Departmental Chief Financial Officer Community Agency Grants Chief Financial Officer Bright Futures Chief Financial Officer Island Grove Building Chief Financial Officer Asset and Resource Management Chief Financial Officer County Fair Director, Extension Office Special Revenue Funds: Public Works Fund Director, Public Works Social Services Fund Director, Human Services Health Fund Director, Public Health and Environment Human Services Fund Director, Human Services Conservation Trust Fund Chief Financial Officer Contingency Fund Chief Financial Officer Weld County Trust Fund Chief Financial Officer Solid Waste Fund Chief Financial Officer Capital Funds: Capital Expenditure Fund Chief Financial Officer Communications Capital Chief Financial Officer Development Fund Enterprise Fund: Regional Forensic Crime Lab Fund Chief Financial Officer Proprietary Funds: Fleet Services Fund Director, Fleet Services Insurance Fund Chief Financial Officer Telecom Fund Chief Information Officer Health Insurance Fund Chief Financial Officer 79 Staffing or Equipment Requests/Points of Issue with a Fiscal Impact Funding Included Excluded General Fund - - Board of County Commissioners - - Additional travel increases for special projects $10,000 $10,000 Public Information Officer - - Increase 1 .0 FTE for Communications Lead 107,000 - County Attorney's Office - - Reclassify County Attorney IV to V 14,716 Public Trustee - - Increase 0.5 FTE for Public Trustee Accountant - 51,188 Clerk and Recorder - - Elections - Increase 1 .0 FTE Assistant Manager 89,348 - Motor Vehicle - Increase 1 .0 FTE Auditor - 94,439 Motor Vehicle - Increase 1 .0 FTE Assistant Manager - 89,348 District Attorney - - Increase 1 .0 FTE Deputy District Attorney IV (SVU) 172,378 Increase 1 .0 FTE Deputy District Attorney IV (Appellate) - 172,378 Increase 1 .0 FTE Deputy DA III (Sr for County Court) - 151,866 Increase 1 .0 FTE DA Investigator II (SVU) 136,949 - Increases for travel and training 12,500 12,500 Victim Witness - - Decrease in grant funds and 1 .0 FTE Office Tech III (80,734) - Finance - - Increase in Purchase Services for Publishing Software 80,000 40,000 Increase in Contract Services for Internal Audit - 50,000 Planning - - Increase 1 .0 FTE Engineer I - 121,325 Reclassify Planner Ito Planner II (midyear 2025) 14,313 - Reclassify Planner Ito Planner II - 17,135 Reclassify Planning Tech II to Office Manager - 4,586 Reclassify Compliance Officer Ito II - 5,141 Reclassify Engineer I to II - 15,523 Increase in Travel and Training 4,000 26,000 Building Inspection - - Reclassify Permit Tech I to II (midyear 2025) 9,198 - Sheriff's Office - - Admin - Increase 2.0 FTE Law Enforcement Techs - 182,676 Inmate Services - Increase 1 .0 FTE Chaplain - 119,864 80 Funding Included Excluded Sheriff's Office (continued) - - Security - Reduce 1 .0 FTE Support Manager (midyear) (174,496) - Security - Reclassify 6.0 FTE Corporals to Deputies (72,725) - Security - Increase 1 .0 FTE Lieutenant 197,855 - Dispatch / Public Safety Communications - - Decrease 1 .0 FTE Guard Terminal (91,010) - Reclassify 1 .0 FTE Guard Terminal to Law Specialist 12,726 - Oil and Gas Energy Department - - Reduce 1 .0 FTE to Planning (midyear 2025) (98,747)Reclassify 1 .0 FTE to Lead Inspector - 6,275 Reclassify 1 .0 FTE Regulatory Analyst I to II - 6,904 Increase share back with Planning 39,770 - Office of Emergency Management - - Decrease in grant revenue and 2.0 FTE (287,050)Engineering - - Increase 1 .0 FTE Engineer Tech I - 95,039 Various Infrastructure projects moved to Pub Works (9,538,080) - Fair - - Increase for fair contribution 6,005 - Parks and Trails - - Great Western Trail Authority - 20,000 Poudre River Trail Authority 67,000 200,000 Island Grove 979,754 907,400 Community Agencies - - Envision 38,225 - Senior Programs 40,000 - North Range Behavioral Health 226,000 - Adult Treatment Court 50,000 - Reading Great by 8 (formerly Promises for Children) 10,000 211 Information and Referral 50,000 - Weld's Way Home 10,000 - A Woman's Place 10,000 - Economic Development - - SBDC 65,000 - Upstate Colorado Economic Development 200,000 150,000 Continuation for Air Quality contract and consulting 420,000 580,000 Bright Futures - - Increase for FTE Scholar Relations 315,407 117,136 Innovation and Technology Projects - - Multiple Projects 515,906 243,170 81 Funding Included Excluded County-Wide - - Commissioners Request for Employee Appreciation 20,700 - County Contribution Health Department 6,046,315 352,704 County Contribution Human Services 1,163,500 - County Contribution for Employee Appreciation 87,500 - Total General Fund $789,223 3,842,597 Public Works Fund - - Equipment x4 MD30 Mobile Road Detector System 48,000 - Equipment new sign printer and plotter 23,000 - Increase 3.0 FTE for Bridge Guard Rail Service Workers 315,276 105,254 Increase 1 .0 FTE for Bridge Guard Rail Welder 107,819 - Increase in Operating supplies for Guard Rail team 682,721 - Increase from General Fund for CIP projects 9,538,080 Increase 2.0 FTE for Pavement Flaggers 282,400 - Increase 1 .0 FTE for Pavement Foreman - 121,325 Increase 1 .0 FTE for Dust Mitigation Foreman - 121,325 Increase in Operating Supplies - Radio for Foreman - 8,000 Total Public Works Fund $10,997,782 $355,904 Public Health - - Reclassify 1 .0 FTE Health Admin Finance Supervisor - 4,562 Reclassify 3.0 FTE Education Specialist I to II - 13,178 Reclassify 1 .0 FTE Nurse I to II - 4,889 Reclassify 3.0 FTE CHS Office Tech III to IV - 9,978 Reclassify 1 .0 FTE EH Lab Tech Ito II - 3,377 Reclassify 1 .0 FTE Lab Specialist I to II - 4,662 Reclassify 4.0 FTE EH Specialist I to II - 18,648 Increase 2.0 FTE EH Specialist I 109,935 109,935 Total Public Health Fund $109,935 $169,229 Social Services and Human Services - - Property Tax increase from 2025 1,319,781 - Decrease 12.0 FTE County Administration (169,566) - Increase 6.0 FTE Case Management Agency 1 ,524,391 - Total Social Services and Human Services Fund $2,674,606 - Fleet - - Replacement of vehicles - - Sixteen total new vehicles/equipment -For full details, see page 440 7,950,000 - Total Fleet Fund $7,950,000 - 82 2026 Changes Between Proposed and Final Budgets General Fund Revenue/ Department Expense Description of Change Amount Transfer excess Fund Balance to Capital Non-Departmental Expenses Fund $23,180,930 Janitorial Contract service for non-secure Facilities Expenses Jail areas 35,000 Asset & Resource Increases for Public Works vehicle Management Expenses maintenance and equipment 107,451 Eliminate purchase of software and Assessor Expenses ongoing maintenance (54,000) Move 1 FTE + $1,000 training and $100 EA Information Services Expenses from Information Services (155,238) Move 1 FTE + $1,000 training and $100 EA to Finance Expenses Finance 155,238 NEAHR Grant expenses for grant closeout Accounting Expenses in 2026 164,530 Vehicle expenses moved between Building Building Inspection Expenses Inspection and Planning (30,000) Vehicle expenses moved between Building Planning Expenses Inspection and Planning 30,000 Public Information Office Expenses Increase for tax notice insert each year 9,000 Public Information Office Expenses Communications Lead - 1 FTE 107,100 Sheriff Administration Expenses Remove of 1.0 FTE Law Enforcement Tech (91,338) County Fair Expenses Increase in contribution to Fair expenses 6,005 Office of Emergency Reinstate 1.0 FTE from the two eliminated in Mgmt. Expenses Proposed Budget 167,845 Increase in County paid expenses for Non-Departmental Expenses Employee Appreciation 30,700 Moved 3 FTE from Accounting to Human Accounting Expenses Resources (430,409) Moved $3,000 training and $300 Employee Accounting Expenses Appreciation to HR (3,300) Moved 3 FTE and operating expenses from Human Resources Expenses Accounting to HR 433,709 NEAHR Grant Revenue to offset expenses Accounting (NEAHR) Revenue for 2026 closeout 164,530 General Fund Revenue less Expense Changes $(23,498,693) 83 Public Works Fund Revenue/ Department Expense Description of Change Amount Move two FTE salaries and benefits to Trucking Expenses Mining $(218,242) Move two FTE salaries and benefits to Mining Expenses Mining 215,242 Remove one Service Worker from Guard Bridge Expenses Rail Crew (105,254) Other Public Works Expenses Airport Taxiway Phase II 3,200,000 Non-Departmental Revenue Increase HUTF by $918,049 (218,242) Non-Departmental Revenue Increase transfer from Benefit Area 1 918,049 Non-Departmental Revenue Increase transfer from Benefit Area 2 1,000,000 Non-Departmental Revenue Increase transfer from Benefit Area 3 1,000,000 Non-Departmental Revenue Increase transfer from Benefit Area 4 1,500,000 Non-Departmental Revenue Increase transfer from Solid Waste Fund 1,300,000 Non-Departmental Revenue Increase revenue anticipated from Grants 500,000 Decrease revenue anticipated from FML Non-Departmental Revenue District 200,000 Public Works Fund Revenue less Expense Changes $9,112,795 Revenue/ Capital Fund Expense Description of Change Amount Transfers Revenue Transfer IN from General Fund for pro'ects $23,180,930 2027 Pro'ects Expenses Marlborou•h Buildin• Elevator U••rade 75,000 Capital Fund Revenue less Ex•ense Chan•es $23,105,130 Revenue/ Health Insurance Fund Expense Description of Change Amount VARIOUS Revenue Increase in enrollment $1,518,331 Increases in claims, insurance and dental VARIOUS Expenses expenses 668,211 Health Insurance Fund Revenue less Expense Changes $850,120 84 2026 Salary and Benefit Recommendations Weld County strives to pay competitive and equitable salaries and benefits. To maintain this competitive position, Weld County participates in various salary surveys. Salaries are set by the Board of County Commissioners after full consideration is given to: • Current market compensation ranges from labor competitors within Weld County, the grade and step ranges of comparable positions within the organization, and compensation ranges from labor competitors outside the Weld County geographic region. • Comparisons are analyzed from other government entities (counties, municipalities, etc.), private sector businesses, and non-profit entities. Weld County positions are assigned a grade based on a multitude of specific identifiers as presented in the Weld County job description. The range associated with the assigned grade is then compared to the minimum, median, and maximum salary ranges from the comparison sources listed above. • There are occasionally positions within Weld County Government which do not have direct comparators available for analysis; in these cases, Weld County Compensation analyzes both the "best fit" comparable positions as well as a blended analysis if one Weld County position comprises functions from several different roles in labor competitors. o Ability to pay and the sustainability of the pay long term. o Benefits and supplemental pay policies. o Supply/demand situations for personnel needs. o Supply/demand situation in the labor market. o Employees' expectations. o Retention of career employees. o Taxpayers' perceptions of pay and benefits. o Economic conditions locally and nationally. Salary Surveys Utilized: • Neighboring county websites • Employers' Council • Payfactors • Comp Analyst • Economic Research Institute (ERI) • Bureau of Labor Statistics (BLS) 85 Considering the economic conditions through 2025, and Weld County's focus on retaining qualified employees, the following recommendations are made: • In 2025, the county implemented a multi-year initiative to update the compensation structure at Weld County, which had not been changed since the late 1970s. The intent is to allow for more flexibility to reward hard working employees with merit-based increases and allow for a much broader pay range for growth within each job classification or position. • The 2026 proposed budget includes a two percent (2%) cost of living increase anticipated to help address the increased costs and the competitive job market. The budget also builds in up to a one-point-five percent (1 .5%) merit-based increase, to account for the prior system "Steps" that accounted for longevity and performance. • Health insurance rates are expected to remain the same for most employees, and the county will also remain the same for 2025. Health coverage will be provided by Anthem on a partially self-insured basis, with a Preferred Provider Organization (PPO) option and a High-Deductible Health Plan/Health Savings Account (HDHP/HSA) option. • According to the County's actuarial company, the retirement plan is fully funded at approximately one-hundred and seven percent (107%). No additional county contributions or expenses are requested currently; however, the Retirement Board is asking that the county consider some improvements to the retirement plan option for attracting and retaining staff. • Weld County continues to support a bilingual pay differential for English/Spanish-speaking employees in positions where such skills are required. This differential is reviewed and approved annually by the Weld Board of County Commissioners. For eligible employees, the amounts of the differential vary based on both the frequency of use and the proficiency required for the employee's current position. Department head approval and qualified testing to verify employees' proficiency will be completed before the differential will be provided, and verification that speaking Spanish is a bona fide requirement for their position. Other benefit changes recommended are listed on the following page. 86 Other Benefits Benefits Coverage Employee survey responses indicated that one issue that will help retention is not requiring employees to bundle coverage of medical health insurance with dental and vision insurance needs. 2025 was the first year that this "unbundled" option was available to employees. A High-Deductible Health Plan (HDHP) with Anthem will be eligible for a Health Savings Account (HSA) with a $1,000 employer-paid contribution. Additionally, 25 visits of chiropractor care have been added to medical plans, an increase in physical therapy sessions to 40 annually, and no increase in employee premiums. Vision Program This is a 100% employee-paid benefit utilizing the VSP (Vision Service Plan) network, which is one of the largest national networks of private-practice eye care doctors. Members are responsible for a $10 copay for an annual vision exam and receive allowances towards lenses and frames for prescription eyewear. Dental Program The county offers three dental plans: low, medium, and high. The low plan is fully covered by the county, while the medium and high plans are 50% covered by the county. Feedback from the survey highlighted a demand for improved dental coverage, the county has enhanced the high plan to include orthodontic care for children. Life Insurance Coverage is three times the annual salary, up to $600,000, with a cost of $0.131 per $1 ,000 per month. Long Term Disability The cost is $0.312 per $100 of compensation. The benefit provides 60% compensation after 180 days of continuous absence. Maximum coverage ends the later of the employee Social Security Normal Retirement Age or the maximum benefit period provided in the employee benefits summary. Short Term Disability The cost is $0.147 per $10 of covered benefit. It provides 60% compensation after 30 days of a continuous absence or expiration of employee accumulated sick leave, whichever is greater, due to employee's own health condition. Maximum coverage ends when the 180-day elimination waiting period for qualifying benefits for LTD. Employee sick leave accumulation limited to a maximum of 480 hours. 87 Employee Assistance Program This program is offered by IOME. Wellness Program Wellness program has been enhanced for all county employees through the addition and advancement of wellness resources and programs. Aetna will contribute $100,000 to the wellness program. Executive Pay Plan Elected Officials have a direct benefit plan for health purposes. Mileage Reimbursement Mileage is reimbursed at the published IRS mileage allowance rate. Retirement Benefits • County Retirement Plan: 12.5% of gross salary for the county and 9.0% employee contribution. • PERA- Health Department: 15.77% of gross salary for county contribution and 9.0% employee contribution. • PERA - District Attorney Only: 21 .61% of gross salary for county contribution and 1 1% of gross salary for employee contribution. Voluntary Coverages Includes supplemental life with accidental death and dismemberment, accident, hospital indemnity, critical illness, pet insurance, and Flexible Spending Accounts. These plans are fully employee-paid. 88 Position Authorization Changes Due to 2026 Budget Fund and Department Department Name Old Position New Position Communications Lead, N 10, 1 000-1 01 50 Public Information None 1 .0 FTE County Attorney IV, 1.0 1000-10200 County Attorney FTE County Attorney V, 1.0 FTE 1 000-1 1 200 Elections None Assistant Manager, 1.0 FTE SVU Dep District Attorney IV, 1000-15100 District Attorney None 1 .0 FTE 1000-15100 District Attorney None SVU Investigator II, 1.0 FTE 1000-15300 Victim Witness Office Tech III, 1.0 FTE None Grant & Program Officer, 1 000-1 61 00 Finance 1FTE None 1 000-1 61 00 Finance None Finance ERP Analyst, 1.0 FTE 1000-16200 Accounting Fiscal Analyst, 0.5 FTE None 1000-16200 Accounting Payroll Supervisor, 1.0 FTE None 1000-16200 Accounting Payroll Specialist, 2.0 FTE None 1000-16400 Human Resources None Payroll Supervisor, 1.0 FTE 1000-16400 Human Resources None Payroll Specialist, 2.0 FTE 1 000-1 71 00 Planning None Environmental Planner, 1 .0 FTE 1 000-1 71 00 Planning None Zoning Technician, 1.0 FTE 1 000-1 71 00 Planning Planner I, 1.0 FTE Planner II, 1.0 FTE 1 000-1 71 00 Planning Permit Tech I, 1.0 FTE Permit Tech II, 1 .0 FTE 1000-17200 Facilities Carpenter, 1.0 FTE None Al Analyst/Network Technician 1000-17300 Information Services None 1 .0 FTE 1000-17300 Information Services App Analyst, 1.0 FTE None 1000-17300 Information Services System Admin I, 1.0 FTE System Administrator II, 1.0 FTE Sr PM/BI Analytics Mgr., 1 Network/Voice Technician, 1.0 1000-17300 Information Services FTE FTE 1000-17300 Information Services System Admin III, 1.0 FTE System Administrator IV, 1.0 FTE 1000-17300 Information Services Network Manager, 1 .0 FTE Network Manager, 1.0 FTE Sr ERP App Analyst, 1 .0 1000-17300 Information Services FTE App Analyst Supervisor, 1.0 FTE SO Finance Manager, 1 .0 1 000-21 1 00 SO Administration FTE SO Budget Manager, 1.0 FTE Jail Standards Specialist, 1.0 1000-24415 SO Security Detention Deputy, 1.0 FTE FTE 1000-24415 SO Security Support Manager, 1.0 FTE None Advanced Detention Deputy, 1000-24415 SO Security Corporal, 6.0 FTE 6.0 FTE 1000-24415 SO Security None Lieutenant, 1.0 FTE 1000-22100 Dispatch Guard Terminal, 1.0 FTE None 1000-22100 Dispatch Guard Terminal, 1.0 FTE Law Specialist, 1.0 FTE 1 000-25 1 00 Building Inspection Lead Inspector, 1.0 FTE Building Inspector, 1.0 FTE 1000-25200 Oil and Gas Energy O&G Technician, 1.0 FTE None 89 Fund and Department Department Name Old Position New Position Office of Emergency Training Coordinator, 1.0 1000-26200 Management FTE None 2000-32100 PW Trucking Service Workers, 2.0 FTE None 2000-32200 PW Motor Grader PW Grader III, 10.0 FTE None 2000-32200 PW Motor Grader PW Lead Worker, 6.0 FTE None PW Grader Foreman, 2.0 2000-32200 PW Motor Grader FTE None 2000-32200 PW Motor Grader PW Supervisor, 1.0 FTE None 2000-32300 PW Bridge Division None Service Worker III, 3.0 FTE 2000-32300 PW Bridge Division None Welder, 1.0 FTE 2000-32600 PW Mining None Service Worker III, 2.0 FTE 2000-32700 PW Pavement Mgmt. Seasonal Flaggers, 2.0 FTE Flagger, 2.0 FTE 2000-32800 Dust Mitigation None PW Grader III, 10.0 FTE 2000-32800 Dust Mitigation None PW Lead Worker, 6.0 FTE 2000-32800 Dust Mitigation None PW Grader Foreman, 2.0 FTE 2000-32800 Dust Mitigation None PW Supervisor, 1.0 FTE Customer Support, 12.0 2100-421 10 SS Administration FTE None 2100-42110 SS Legal Paralegal III, 1.0 FTE Paralegal IV, 1.0 FTE Public Health 2500-41300 Services PT Nurse II, 0.5 FTE x2 Nurse II, 1.0 FTE Environmental Health 2500-41400 Environmental Health None Specialist I, 1.0 FTE Environmental Planner, 1 2500-41400 Environmental Health FTE None 2600-61781 Human Services CMA None Case Manager, 5.0 FTE Case Management Supervisor, 2600-61781 Human Services CMA None 1 .0 FTE 90 All Fund Revenues Increase Revenue Comparison 2025 2026 (Decrease) Net Property Tax $306,627,137 $314,696,180 2.6% Other Taxes 15,391 ,000 14,260,000 -7.3% Fees 23,364,000 24,546,000 5.1% Intergovernmental 106,030,827 101,643,371 -4.1% Licenses and Permits 4,917,500 5,219,380 6.1% Charges for Service 16,023,430 17,470,242 9.0% Miscellaneous 46,659,492 51 ,137,947 9.6% Proprietary Services 55,688,406 57,384,712 3.0% Total $574,701,792 $586,357,832 2.0% Proprietary Services 9.8% Miscellaneous 8.7% Charges for Service 3.0% Licenses and -\e'llaillkillikatitto..„ Permits 0.9% Intergovernmental d Net Property Tax 17.3% 53.7% Fees 4.2% Other Taxes 2.4% Link to chart data 91 All Fund Expenditures Increase Expense Comparison 2025 2026 (Decrease) General Government $74,668,289 $82,291 ,847 10% Social Services $61,301,155 64,81 1 ,963 6% Road and Bridge $34,793,047 10,865,678 -69% Public Safety $1 16,628,905 120,601 ,479 3% Human Services $15,313,324 17,583,659 15% Health $16,869,066 15,896,185 -6% Capital $49,052,534 49,738,455 1 Public Works $98,961,052 257,201 ,100 160% Contingency $10,000,000 10,000,000 0% Miscellaneous $12,140,093 3,891 ,489 -68% Culture and Recreation $1 ,909,202 2,252,017 18% Auxiliary $3,037,560 3,134,380 3% Internal Services $68,691,875 64,502,451 -6% Total $563,366,102 $702,770,703 25% Internal Services General Culture and 9% Government Recreation_� Auxiliary j 12% 0% A 0% Miscellaneous ---- 1% . - Social Services Contingency__! 9% 1% Road and Bridge 2% Public Works Public Safety 37% 17% \,_Human Services 1 Health 3% Capital 2% 7% Link to chart data 92 Mill Levy 2026 15.956 Total Levy Capital 28% 4.445 Social Services Insurance General 59% 5% Public Works 5% 3% 9.488 0.826 0.761 0.436 2025 15.956 Total Levy Capital 27% 4.254 Social Services Insurance 5%General 61% Public Works 5% 3% 9.737 0.780 0.779 0.406 Link to chart data 93 2026 Estimated Beginning Fund Balances* Fund Est. Balance 2025 Budgeted 2025 Budgeted Balance as of 12/31/2024 Revenue Expenses 12/31/2025 1000 General Fund $ 164,205,880 $ 250,656,157 $ 250,736,557 $ 164,125,480 2000 PUBLIC WORKS $ 263,964,015 $ 82,022,581 $ 98,961,052 $ 247,025,544 2100 SOCIAL SERVICES $ 5,140,603 $ 59,956,294 $ 61,357,855 $ 3,739,042 2200 CONSERVATION TRUST $ 785,923 $ 797,329 $ 702,804 $ 880,448 2300 CONTINGENT $ 164,822,351 $ - $ - $ 164,822,351 2500 HEALTH DEPARTMENT** $ 22,267,433 $ 15,334,765 $ 15,334,765 $ 22,267,433 2600 HUMAN SERVICES $ 201,409 $ 15,356,700 $ 15,356,700 $ 201,409 2700 SOLID WASTE $ 7,868,136 $ 1,700,000 $ 1,232,676 $ 8,335,460 7400 WELD COUNTY TRUST FUND $ 46,944,899 $ 2,500,000 $ 2,000,000 $ 47,444,899 CAPITAL 4000 CAPITAL EXPENDITURES $ 137,416,687 $ 82,933,927 $ 46,989,534 $ 173,361,080 4010 COMMUNICATIONS CAP DEV $ 6,049,181 $ 2,063,000 $ 1,948,000 $ 6,164,181 PROPRIETARY FUNDS 5200 REGIONAL CRIME LAB $ 640,000 $ 310,000 $ 310,000 $ 640,000 6000 FLEET SERVICES $ 5,667,705 $ 22,752,713 $ 23,096,713 $ 5,323,705 6200 HEALTH INSURANCE $ 14,061,426 $ 36,508,573 $ 35,253,642 $ 15,316,357 6300 INSURANCE $ 10,506,935 $ 8,187,069 $ 8,240,400 $ 10,453,604 6400 TELECOM SERVICES $ 462,816 $ 1,791,120 $ 1,791,120 $ 462,816 6500 WELD FINANCE CORP $ - $ 870,563,809 *All funds include trust funds that roll up to Major Funds **Health Department includes PERA Trust Fund General Fund includes: Public Works Fund includes: Bright Futures(property tax credits) Benefit Area 1 $1,007,764 E-Recording for Clerk and Recorder Benefit Area 2 $1,256,556 Economic Development Benefit Area 3 $1,635,181 Front Range Communications Center Benefit Area 4 $1,824,711 SO Commissary Account Extension COOP fund Proprietary Funds do NOT include: Drug Task Force seizure dollars Net Investments in Capital Assets DSHEM 94 2026 BUDGETED ENDING Fund Balances* Fund Est. Balance 2026 Budgeted 2026 Budgeted Balance as of 1/1/2026 Revenue Expenses 12/31/2026 1000 General Fund $ 164,125,480 $ 253,041,513 $ 251,245,291 $ 165,921,702 2000 PUBLIC WORKS $ 247,025,544 $ 81,362,458 $ 257,201,100 $ 71,186,902 2100 SOCIAL SERVICES $ 3,739,042 $ 64,887,327 $ 64,811,963 $ 3,814,406 2200 CONSERVATION TRUST $ 880,448 $ 550,000 $ 907,400 $ 523,048 2300 CONTINGENT $ 164,822,351 $ - $ 10,000,000 $ 154,822,351 2500 HEALTH DEPARTMENT** $ 22,267,433 $ 15,896,185 $ 15,896,185 $ 22,267,433 2600 HUMAN SERVICES $ 201,409 $ 16,740,434 $ 16,740,434 $ 201,409 2700 SOLID WASTE $ 8,335,460 $ 1,700,000 $ 2,174,269 $ 7,861,191 7400 WELD COUNTY TRUST FUND $ 47,444,899 $ 4,500,000 $ 2,000,000 $ 49,944,899 CAPITAL 4000 CAPITAL EXPENDITURES $ 173,361,080 $ 112,080,272 $ 47,675,455 $ 237,765,897 4010 COMMUNICATIONS CAP DEV $ 6,164,181 $ 2,063,000 $ 2,063,000 $ 6,164,181 PROPRIETARY FUNDS 5200 REGIONAL CRIME LAB $ 640,000 $ 310,000 $ 310,000 $ 640,000 6000 FLEET SERVICES $ 5,323,705 $ 16,638,379 $ 17,398,379 $ 4,563,705 6200 HEALTH INSURANCE $ 15,316,357 $ 38,028,554 $ 35,921,853 $ 17,423,058 6300 INSURANCE $ 10,453,604 $ 9,198,776 $ 9,064,440 $ 10,587,940 6400 TELECOM SERVICES $ 462,816 $ 1,807,779 $ 1,807,779 $ 462,816 6500 WELD FINANCE CORP $ - $ 754,150,938 *All funds include trust funds that roll up to Major Funds **Health Department includes PERA Trust Fund General Fund includes: Public Works Fund includes: Bright Futures(property tax credits) Benefit Area 1 $1,007,764 E-Recording for Clerk and Recorder Benefit Area 2 $1,256,556 Economic Development Benefit Area 3 $1,635,181 Front Range Communications Center Benefit Area 4 $1,824,711 SO Commissary Account Extension COOP fund Proprietary Funds do NOT include: Drug Task Force seizure dollars Net Investments in Capital Assets DSHEM 95 2026 BUDGETED SUMMARY OF MAJOR REVENUES AND EXPENDITURES 2026 2026 2026 2026 2026 2026 BEGINNING PROPERTY INTERGOV'T OTHER INTERFUND AVAILABLE FUND BALANCE TAXES REVENUE REVENUE TRANSFER FINANCING 1000 General Fund $164,125,480 $187,124,097 $ 9,177,128 $ 56,740,288 0 $ 417,166,993 SPECIAL REVENUE FUNDS: 2000 Public Works 247,025,544 15,000,000 22,661,458 43,701,000 - 328,388,002 2100 Social Services 3,739,042 16,298,965 48,532,262 - 56,100 68,626,369 2200 Conservation Trust 880,448 - 535,000 15,000 - 1,430,448 2300 Contingent 164,822,351 - - - - 164,822,351 2500 Health Department 22,267,433 - 5,738,301 4,111,569 6,046,315 38,163,618 2600 Human Services 201,409 - 14,868,222 708,712 1,163,500 16,941,843 2700 Solid Waste 8,335,460 - - 1,700,000 10,035,460 7400 Weld County Trust 47,444,899 - - 2,500,000 2,000,000 51,944,899 CAPITAL PROJECT FUNDS: - 4000 Capital Expenditure 173,361,080 87,674,342 - 1,225,000 23,180,930 285,441,352 4010 Communications Dev. 6,164,181 2,063,000 8,227,181 GROSS TOTALS $838,367,327 $306,097,404 $101,512,371 $112,764,569 $ 32,446,845 $1,391,188,516 LESS INTERFUND TRANSFERS - - - (32,446,845) (32,446,845) NET TOTAL $838,367,327 $306,097,404 $101,512,371 $112,764,569 $ - $1,358,741,671 PROPRIETARY FUNDS: 5200 Regional Crime Lab 640,000 - - 310,000 - 950,000 6000 Fleet Services 5,323,705 - - 16,636,179 2,200 21,962,084 6200 Health Insurance 15,316,357 - - 38,028,554 - 53,344,911 6300 Insurance 10,453,604 8,598,776 - 600,000 - 19,652,380 6400 Telecom Service 462,816 - - 1,807,779 - 2,270,595 6500 Weld Finance Corp - - - - - - NET TOTAL-IS FUNDS $ 32,196,482 $ 8,598,776 $ - $ 57,382,512 $ 2,200 $ 98,179,970 GROSS TOTAL ALL FUNDS $870,563,809 $314,696,180 $101,512,371 $170,147,081 $ 2,200 $1,456,921,641 96 2026 BUDGETED SUMMARY OF MAJOR REVENUES AND EXPENDITURES (CONTINUED) Final Assessed Value$19,722,748,799 2026 2026 2026 2026 2026 2026 AVAILABLE PERSONNEL SERVICE/ CAPITAL APPRO- ENDING FUND FINANCING SUPPLIES PRIATIONS BALANCE 1000 General Fund $ 417,166,993 $ 155,012,573 $ 94,505,437 $ 1,727,281 251,245,291 $ 165,921,702 SPECIAL REVENUE FUNDS: 2000 Public Works 328,388,002 24,488,373 232,641,727 71,000 257,201,100 71,186,902 2100 Social Services 68,626,369 48,398,419 16,413,544 - 64,811,963 3,814,406 2200 Conservation Trust 1,430,448 - 907,400 - 907,400 523,048 2300 Contingent 164,822,351 - 10,000,000 - 10,000,000 154,822,351 2500 Health Department 38,163,618 12,583,154 3,313,031 15,896,185 22,267,433 2600 Human Services 16,941,843 11,622,815 5,117,619 - 16,740,434 201,409 2700 Solid Waste 10,035,460 - 2,174,269 - 2,174,269 7,861,191 7400 Weld County Trust 51,944,899 - 2,000,000 - 2,000,000 49,944,899 CAPITAL PROJECT FUNDS: 4000 Capital Expenditure 285,441,352 - - 47,675,455 47,675,455 237,765,897 4010 Communications Dev. 8,227,181 - 2,063,000 2,063,000 6,164,181 GROSS TOTALS $ 1,391,188,516 $ 252,105,334 $ 367,073,027 $ 51,536,736 $ 670,715,097 $ 720,473,419 LESS INTERFUND TRANSFE (32,446,845) (32,446,845) (32,446,845)NET TOTAL $ 1,358,741,671 $ 252,105,334 $ 334,626,182 $ 51,536,736 $ 638,268,252 $ 720,473,419 PROPRIETARY FUNDS: 5200 Regional Crime Lab 950,000 - 310,000 - 310,000 640,000 6000 Fleet Services 21,962,084 2,748,929 6,699,450 7,950,000 17,398,379 4,563,705 6200 Health Insurance 53,344,911 - 35,921,853 - 35,921,853 17,423,058 6300 Insurance 19,652,380 - 9,064,440 - 9,064,440 10,587,940 6400 Telecom Service 2,270,595 294,099 1,513,680 - 1,807,779 462,816 6500 Weld Finance Corp - - - - - - NET TOTAL-IS FUNDS $ 98,179,970 $ 3,043,028 $ 53,509,423 $ 7,950,000 $ 64,502,451 $ 33,677,519 GROSS TOTAL ALL FUNDS $ 1,456,921,641 $ 255,148,362 $ 388,135,605 $ 59,486,736 $ 702,770,703 $ 754,150,938 $ 735,217,548 97 2025 ESTIMATED SUMMARY OF MAJOR REVENUES AND EXPENDITURES 2025 2025 2025 2025 2025 2025 BEGINNING PROPERTY INTERGOV'T OTHER INTERFUND AVAILABLE FUND BALANCE TAXES REVENUE REVENUE TRANSFER FINANCING 1000 General Fund $172,697,208 $187,124,097 $ 10,415,951 $ 53,118,249 $ - $ 423,355,505 SPECIAL REVENUE FUNDS: 2000 Public Works 283,964,015 14,989,914 24,971,581 42,051,000 - 365,976,510 2100 Social Services 5,140,603 14,970,696 44,920,410 - 56,700 65,088,409 2200 Conservation Trust 785,923 - 797,329 10,000 - 1,593,252 2300 Contingent 164,822,351 - - - - 164,822,351 2500 Health Department 9,367,268 - 5,771,177 15,685,038 6,778,715 37,602,198 2600 Human Services 201,401 - 13,469,049 927,000 1,201,601 15,799,051 2700 Solid Waste 7,868,136 - - 1,700,000 9,568,136 7400 Weld County Trust 46,944,899 - - 2,500,000 2,000,000 51,444,899 CAPITAL PROJECT FUNDS: - 4000 Capital Expenditure 146,008,295 81,752,687 - 1,225,000 - 228,985,982 4010 Communications Dev. 3,960,331 4,151,850 8,112,181 GROSS TOTALS $841,760,430 $298,837,394 $100,345,497 $121,368,137 $ 10,037,016 $1,372,348,474 LESS INTERFUND TRANSFERS - - - (10,037,016) (10,037,016) NET TOTAL $841,760,430 $298,837,394 $100,345,497 $121,368,137 $ - $1,362,311,458 PROPRIETARY FUNDS: 5200 Regional Crime Lab 636,209 - - 310,000 - 946,209 6000 Fleet Services 5,667,705 - - 22,752,713 - 28,420,418 6200 Health Insurance 14,061,426 - - 36,508,573 - 50,569,999 6300 Insurance 10,506,935 7,802,443 - 370,000 - 18,679,378 6400 Telecom Service 639,677 - - 1,791,120 - 2,430,797 6500 Weld Finance Corp - - - - - - NETTOTAL-ISFUNDS $ 31,511,952 $ 7,802,443 $ - $ 61,732,406 $ - $ 101,046,801 GROSS TOTAL ALL FUNDS $873,272,382 $306,639,837 $100,345,497 $183,100,543 $ - $1,463,358,259 98 2025 ESTIMATED SUMMARY OF MAJOR REVENUES AND EXPENDITURES (CONTINUED) Assessed Value$19,217,838,863 2025 2025 2025 2025 2025 2025 AVAILABLE PERSONNEL SERVICE/ CAPITAL APPRO- ENDING FUND FINANCING SUPPLIES PRIATIONS BALANCE 1000 General Fund $ 423,355,505 $ 150,573,838 $ 107,793,587 $ 862,600 259,230,025 $ 164,125,480 SPECIAL REVENUE FUNDS: 2000 Public Works 365,976,510 21,287,273 97,663,693 - 118,950,966 247,025,544 2100 Social Services 65,088,409 45,000,000 16,349,367 - 61,349,367 3,739,042 2200 Conservation Trust 1,593,252 - 712,804 - 712,804 880,448 2300 Contingent 164,822,351 - - - - 164,822,351 2500 Health Department 37,602,198 11,923,516 3,411,249 15,334,765 22,267,433 2600 Human Services 15,799,051 7,468,300 8,129,342 - 15,597,642 201,409 2700 Solid Waste 9,568,136 - 1,232,676 - 1,232,676 8,335,460 7400 Weld County Trust 51,444,899 - 4,000,000 - 4,000,000 47,444,899 CAPITAL PROJECT FUNDS: 4000 Capital Expenditure 228,985,982 - - 55,624,902 55,624,902 173,361,080 4010 Communications Dev. 8,112,181 - 1,948,000 1,948,000 6,164,181 GROSS TOTALS $ 1,372,348,474 $ 236,252,927 $ 239,292,718 $ 58,435,502 $ 533,981,147 $ 838,367,327 LESS INTERFUND TRANSFE (10,037,016) (10,037,016) (10,037,016) - NET TOTAL $ 1,362,311,458 $ 236,252,927 $ 229,255,702 $ 58,435,502 $ 523,944,131 $ 838,367,327 PROPRIETARY FUNDS: 5200 Regional Crime Lab 946,209 - 306,209 - 306,209 640,000 6000 Fleet Services 28,420,418 2,554,676 13,379,537 7,162,500 23,096,713 5,323,705 6200 Health Insurance 50,569,999 - 35,253,642 - 35,253,642 15,316,357 6300 Insurance 18,679,378 - 8,225,774 - 8,225,774 10,453,604 6400 Telecom Service 2,430,797 266,402 1,701,579 - 1,967,981 462,816 6500 Weld Finance Corp - - - - - - NET TOTAL-IS FUNDS $ 101,046,801 $ 2,821,078 $ 58,866,741 $ 7,162,500 $ 68,850,319 $ 32,196,482 GROSS TOTAL ALL FUNDS $ 1,463,358,259 $ 239,074,005 $ 288,122,443 $ 65,598,002 $ 592,794,450 $ 870,563,809 99 2024 AUDITED ACTUALS SUMMARY OF MAJOR REVENUES AND EXPENDITURES 2024 2024 2024 2024 2024 2024 BEGINNING PROPERTY INTERGOV'T OTHER INTERFUND AVAILABLE FUND BALANCE TAXES REVENUE REVENUE TRANSFER FINANCING 1000 General Fund $ 97,597,498 $ 178,823,316 $ 12,958,196 $ 87,480,572 $ - $ 376,859,582 SPECIAL REVENUE FUNDS: 2000 Public Works 272,587,590 15,029,400 31,762,846 29,032,265 417,600 348,829,701 2100 Social Services 6,610,811 13,283,035 46,117,136 - 1,080,400 67,091,382 2200 Conservation Trust 797,329 - 529,672 33,132 - 1,360,133 2300 Contingent 164,672,945 - - 149,406 - 164,822,351 2500 Health Department 7,858,664 - 4,582,270 3,044,409 6,500,033 21,985,376 2600 Human Services 499,000 - 14,900,259 588,907 1,072,229 17,060,395 2700 Solid Waste 5,946,946 - - 3,712,215 - 9,659,161 7400 Weld County Trust 45,694,342 - - 1,709,980 47,404,322 CAPITAL PROJECT FUNDS: - 4000 Capital Expenditure 81,302,059 80,560,736 - 6,383,302 - 168,246,097 4010 Communications Dev. 3,203,630 1,850,000 5,053,630 GROSS TOTALS $ 686,770,814 $ 287,696,487 $ 110,850,379 $ 133,984,188 $ 9,070,262 $ 1,228,372,130 LESS INTERFUND TRANSFERS - - - (9,070,262) (9,070,262) NET TOTAL $ 686,770,814 $ 287,696,487 $ 110,850,379 $ 133,984,188 $ - $ 1,219,301,868 PROPRIETARY FUNDS: 5200 Regional Crime Lab 636,209 - - 310,000 - 946,209 6000 Fleet Services 6,254,345 - - 14,293,022 40,700 20,588,067 6200 Health Insurance 7,813,303 - - 36,997,857 - 44,811,160 6300 Insurance 8,248,829 6,515,584 - 625,443 - 15,389,856 6400 Telecom Service 887,508 - - 1,765,223 - 2,652,731 6500 Weld Finance Corp - - - - - - NET TOTAL-IS FUNDS $ 23,840,194 $ 6,515,584 $ - $ 53,991,545 $ 40,700 $ 84,388,023 GROSS TOTAL ALL FUNDS $ 710,611,008 $ 294,212,071 $ 110,850,379 $ 187,975,733 $ 40,700 $ 1,303,689,891 100 2024 AUDITED ACTUALS SUMMARY OF MAJOR REVENUES AND EXPENDITURES (CONTINUED) Assessed Value$24,037,727,539 2024 2024 2024 2024 2024 2024 AVAILABLE PERSONNEL SERVICE/ CAPITAL APPRO- ENDING FUND FINANCING SUPPLIES PRIATIONS BALANCE 1000 General Fund $ 376,859,582 $ 127,888,217 $ 75,975,843 $ 298,314 204,162,374 $ 172,697,208 SPECIAL REVENUE FUNDS: 2000 Public Works 348,829,701 19,486,963 45,238,201 140,522 64,865,686 283,964,015 2100 Social Services 67,091,382 45,517,395 16,433,384 - 61,950,779 5,140,603 2200 Conservation Trust 1,360,133 - 574,210 - 574,210 785,923 2300 Contingent 164,822,351 - - - - 164,822,351 2500 Health Department 21,985,376 10,476,077 2,120,751 21,280 12,618,108 9,367,268 2600 Human Services 17,060,395 10,703,526 6,155,468 - 16,858,994 201,401 2700 Solid Waste 9,659,161 - 1,791,025 - 1,791,025 7,868,136 7400 Weld County Trust 47,404,322 - 459,423 - 459,423 46,944,899 CAPITAL PROJECT FUNDS: 4000 Capital Expenditure 168,246,097 - - 22,237,802 22,237,802 146,008,295 4010 Communications Dev. 5,053,630 - 1,093,299 1,093,299 3,960,331 GROSS TOTALS $ 1,228,372,130 $ 214,072,178 $ 148,748,305 $ 23,791,217 $ 386,611,700 $ 841,760,430 LESS INTERFUND TRANSFE (9,070,262) (9,070,262) (9,070,262)NET TOTAL $ 1,219,301,868 $ 214,072,178 $ 139,678,043 $ 23,791,217 $ 377,541,438 $ 841,760,430 PROPRIETARY FUNDS: 5200 Regional Crime Lab 946,209 - 310,000 - 310,000 636,209 6000 Fleet Services 20,588,067 2,516,013 12,404,349 14,920,362 5,667,705 6200 Health Insurance 44,811,160 - 30,749,734 - 30,749,734 14,061,426 6300 Insurance 15,389,856 - 4,882,921 - 4,882,921 10,506,935 6400 Telecom Service 2,652,731 273,686 1,739,368 - 2,013,054 639,677 6500 Weld Finance Corp - - - - - - NET TOTAL-IS FUNDS $ 84,388,023 $ 2,789,699 $ 50,086,372 $ - $ 52,876,071 $ 31,511,952 GROSS TOTAL ALL FUNDS $ 1,303,689,891 $ 216,861,877 $ 189,764,415 $ 23,791,217 $ 430,417,509 $ 873,272,382 101 Government Funds Summary of Estimated Financial Sources and Uses 2024-2026 Revenues Actual 2024 Budget 2025 Budget 2026 Taxes $286,530,563 $298,658,174 $306,097,404 Licenses and Permits 5,610,550 5,513,750 4,917,500 Intergovernmental 81,901,677 87,038,715 106,030,827 Miscellaneous 45,855,856 43,713,630 46,760,492 Fees 20,182,750 20,884,000 23,364,000 Charges for Services 14,633,248 14,821,103 16,023,430 Total Estimated Financial Sources $454,714,644 $470,629,372 $503,193,653 Expenditures Actual 2024 Budget 2025 Budget 2026 General Government $61,073,550 $70,724,085 $74,668,289 Public Safety 97,495,240 108,323,947 116,628,905 Public Works 103,122,933 105,106,054 133,754,099 Public Health and Welfare 61,923,832 64,540,366 76,968,620 Human Services 11,244,025 14,093,147 16,514,925 Culture and Recreation 1,189,511 1,222,417 1,909,202 Miscellaneous 10,640,283 8,861,190 15,234,353 Capital Outlay 36,267,602 42,916,232 48,937,534 Contingency/Reserves 10,000,000 10,000,000 10,000,000 Total Use of Resources $392,956,976 $425,787,438 $494,615,927 Net Increase (Decrease) in Fund Balance 61,757,668 44,841,934 8,577,726 Fund Balance at Beginning of the Year - $61,757,668 $116,599,602 Fund Balance at End of Year- without Unspent Contingencies/Reserves 61,757,668 106,599,602 125,177,328 Contingencies/Reserves Appropriated but Unspent - _ 10,000,000 10,000,000 Fund Balance at End of Year - with Contingencies/Reserves $61,757,668 $116,599,602 $135,177,328 102 Proprietary Funds Summary of Estimated Financial Sources and Uses 2024-2026 Revenues Actual 2024 Budget 2025 Budget 2026 Taxes $6,641,027 $7,687,069 $8,598,776 Intergovernmental - - - Transfers - - 2,200 Charges for Services 52,955,004 54,733,906 57,382,512 Total Estimated Financial Sources $59,596,031 $62,420,975 $65,983,488 Expenditures Actual 2024 Budget 2025 Budget 2026 Regional Crime Lab $307,315 $310,000 $310,000 Fleet Services 22,661,869 23,096,713 17,398,379 Health Insurance 30,807,987 35,253,642 35,921,853 Insurance 4,777,434 8,240,400 9,064,440 Telecom Service 1,821,679 1,791,120 1,807,779 Weld Finance Corp - - - Total Use of Resources $60,376,284 $68,691,875 $64,502,451 Net Increase (Decrease) in Fund Balance (780,253) (6,270,900) 1,481,037 Fund Balance at Beginning of the Year 28,205,685 27,425,432 21,154,532 Fund Balance at End of Year- without Unspent Contingencies/Reserves 27,425,432 21,154,532 22,635,569 Contingencies/Reserves Appropriated but Unspent - - - Fund Balance at End of Year - with Contingencies/Reserves $27,425,432 $21,154,532 $22,635,569 103 Weld County Total Taxable Property 2025 Assessed Values To Be Used For 2026 Budget 2024 Final Assessed 2025 Proposed Change lass Value Assessed Value Change $ 70 Vacant $144,078,970 $177,855,140 $33,776,170 23.4% Residential 3,354,136,830 3,752,626,860 398,490,020 11.9% Commercial 1,781,976,980 2,036,086,170 254,109,190 14.3% Industrial 1,540,61 1,860 1,550,278,420 9,666,560 0.6% Agricultural 232,762,910 237,914,840 _ 5,151,940 2.2% Natural Resource 54,079,750 63,705,720 9,625,970 17.8% Oil and Gas 11,531,413,450 11,234,029,310 (297,384,140) (2.6%) State Assessed 1,048,379,700 1,125,373,200 76,993,500 7.3% Total Value $19,687,440,450 20,177,869,660 490,429,210 2.5% Less TIF Value (469,601,587) (455,120,861) 33,776,170 7.2% Net Total $19,217,838,863 $19,722,748,799 $504,909,936 2.6% Value Changes 2025 Assessed Value by Type 2024 Assd Value 2025 Assd Value Residential 6% $12 000 000 000 18. $10 000 000 000 state Assessed 5.6% $8 000 000 000 $6 000 000 000 Oil&Gas Vacant Land 55 7% 0.9% 54 000 000 000 Minerals Agricultural $2 000 000 000 — ' ' — , — 0 3?ro 1 2°ro $0 Q Q R a Commercial o m d o w rs 10.1°ro eC c °rs c a C C !T O C h R Q j 5 o a Industrial 7 7% f 104 2026 Net Program Costs Mandated: Charter/State Constitutional Offices Allocated Office/Division Name Net Cost Support Total Office of The Board $1,125,745 $798,951 $1,924,696 Public Trustee (146,692) 23,664 (123,028) Clerk and Recorder (3,684,418) 1,868,876 (1,815,542) Elections 2,697,1 12 284,813 2,981,925 Treasurer (1 1,381,1 18) - (1 1,381,1 18) Assessor 6,009,716 930,419 6,940,135 County Council 70,424 15,887 86,311 District Attorney 12,078,966 1,243,129 13,322,095 Sheriff 10,268,616 3,516,970 13,785,586 Coroner 1,983,938 643,893 2,627,831 Clerk to The Board 901,769 213,211 1,1 14,980 Total $19,924,058 $9,539,814 $29,463,872 Mandated: State/Federal County Cost Allocated Office/Division Name Net Cost Support Total Inmate Services and Security $45,257,128 $9,874,616 $55,131,744 Courts and Transportation 6,526,751 - 6,526,751 Communit Corrections 2,469 482,199 484,668 Social Services 16,298,965 5,639,425 21,938,390 Human Services Support 1,163,500 1,454,663 2,618,163 Public Health 7,285,584 2,105,850 9,391,434 Total $76,534,397 $19,556,752 $96,091,149 Critical: Non-Mandated County Cost Allocated Office/Division Name Net Cost Support Total Public Safety Information System $2,021,722 - $2,021,722 Crime Lab 907,453 $202,983 1,1 10,436 Police Services (Level) 16,774,821 3,729,800 20,504,621 Sheriff Contract Services / SRO 1,157,812 - 1,157,812 Communications-County-Wide 4,402,732 - 4,402,732 Office Emer•enc Services 778,505 323,378 1,101,883 Drug Task Force 420,387 10,361 430,748 Total $26,463,432 $4,266,523 $30,729,955 Local Discretion Allocated Office/Division Name Net Cost Support Total Plannin• & Zonin•/Bld•. Insp $4,040,260 $1,176,201 $5,216,461 Oil And Gas Ener•y 1,148,350 354,378 1,502,728 Community Development Block Grant - - - Animal Control/Code Enforcement 666,757 - 666,757 105 2026 Net Program Costs Local Discretion (Continued) Allocated Office/Division Name Net Cost Support Total Noxious Weeds 1,539,387 95,460 1,634,847 Extension Service 818,973 274,427 1,093,400 Veterans Services - 50,929 50,929 Airport - 15,156 15,156 Mental Health 276,000 - 276,000 Missile Site Park - 146 146 County Fair 297,863 10,847 308,710 Developmentally Disabled 38,225 - 38,225 Senior Coordinators 40,000 - 40,000 Victim/Witness Assistance 1,069,013 88,413 1,157,426 Juvenile Diversion 329,826 10,353 340,179 Victim Advocates 231,055 - 231,055 Waste Water Management 10,000 - 10,000 Economic Development 685,000 1,017 686,017 Public Information 715,608 34,738 750,346 Geographical Information System 453,460 701,045 1,154,505 Community Agency Grants 80,000 - 80,000 Parks And Trails 67,000 - 67,000 Island Grove Building 979,754 - 979,754 Justice Services 2,464,908 471,055 2,935,963 Work Release 2,074,824 486,740 2,561,564 Adult Diversion - - - Weld Plaza Building - - - Wellness Program 872,200 - 872,200 Bright Futures 2,315,407 - 2,315,407 Asset & Resource Management 5,281,299 - 5,281,299 Total $26,495,169 $3,770,906 $30,266,075 Local Discretion (Public Works) Allocated Office/Division Name Net Cost Support Total Public Works $15,000,000 $5,961,703 $20,961,703 En•ineerin• 10,865,858 998,827 11,864,685 Total $25,865,858 $6,960,530 $32,826,388 Local Discretion (Capital) Allocated Office/Division Name Net Cost Support Total Equipment - - - Buildin•s $87,674,342 - $87,674,342 Total $87,674,342 - $87,674,342 106 2026 Net Program Costs Support Function Allocated Office/Division Name Net Cost Support Total County Attorney $2,051,059 $(2,051,059) $- Facilities 14,667,891 (14,667,891 ) - Finance & Administration 1,190,528 (1 ,190,528) - Accounting 1,194,559 (1,194,559) - Purchasing 461,281 (461,281) - Human Resources 4,079,930 (4,079,930) - Telecom Services - Insurance 8,598,776 (8,598,776) - Non-Departmental 1,382,100 (1,382,100) - Building Rents 0 0 - Information Technology 13,413,755 (13,413,755) - County-Wide Project & Technology 1,615,612 (1,615,612) - Printing & Supply 402,624 (402,624) - Total $49,058,115 $(49,058,115) $- 107 Beginning Fund Balances 1,000,000,000 900,000,000 870,563,809 800,000,000 71 1,435,830 700,000,000 597,910,160 600,000,000 531,188,847 500,000,000 423,450,500 400,000,000 270,834,578 300,000,000 200,000,000 114,260,000 100,000,000 0 2020 2021 2022 2023 2024 2025 2026 Link to chart data 108 Seven Year Trend County Expenditures In Millions 93.59 75.49 66.67 67.68 67.82 65.35 120.6 108.32 116.63 97.5 78.98 80.5 85.9 51.7 50.97 55.21 61.07 70.72 74.67 82.29 2020 2021 2022 2023 2024 2025 2026 •Gen Gov •Public Safety ■Roads & Bridges •Health/Human Srv/Soc Sry Link to chart data 109 Ia / / / / / Y. > 4- a t O O I CO CO u C E ✓ n O I I l E to Q O M o DO 40 41 V = w E N K w a a U J,, E i' E 3 / / / a N CO til coC v Q c c fC W C O co V H 2 / Q /f A r > 0 ti -0o a / / Ln g .N ■ o m 0 g E o Z. m u E O tu a'Y m 3v c F Y^ y r w w 06 al 0 O 9 * c C / / 0 8 1 I'U Q O 3 V o 0 0 / II W \U �"� T NO \.L C• N c f6 0 I— a U U wW 2- £ / wm � J h I z / o LL C . / O c W w a N / in z / 0 / Z. / a N li--, ro N N L., u U c O C 0 - $ Y 0 E o a m N O Q v EO 5 > 4 V V / O o - m m O y C c J N l7 0, N N 'p a, Y N 1.3 c 8 OV w U Q u N C1 m N m m O_ v w / w / E E >. u° c c 4‘.1 u° o 7 / f / C a c _c E (o u O „ o E . io v= c.� _ 11 w / 0 V 110 Summary of County Funded Full Time Equivalents (FTEs) 2025 to 2026 Last Current Year Year Requested Final Current To Actual Budget Budget Budget Final Department 2024 2025 2026 2026 Change General Fund: Office of the Board 6.00 6.00 6.00 6.00 0 Public Information 5.00 6.00 7.00 7.00 1 .00 County Attorney 7.00 7.00 7.00 7.00 0 Public Trustee 2.50 2.50 3.00 2.50 0 Clerk to the Board 7.00 7.00 7.00 7.00 0 Clerk and Recorder 8.00 8.00 8.00 8.00 0 Elections 7.00 7.00 8.00 8.00 1 .00 Motor Vehicle 55.00 54.00 56.00 54.00 0 Treasurer 10.00 10.00 10.00 10.00 0 Assessor 41 .50 41 .50 41 .50 41 .50 0 County Council 1 .00 1 .00 1 .00 1 .00 0 District Attorney 69.00 69.00 73.00 71 .00 2.00 Juvenile Diversion 2.50 2.50 2.50 2.50 0 Victim Witness 16.00 16.00 16.00 15.00 (1 .00) Finance and Administration 4.00 5.00 4.00 5.00 0 Accounting 9.50 9.50 9.50 6.00 (3.50) Purchasing 3.00 3.00 3.00 3.00 0 Human Resources 22.00 22.00 22.00 25.00 3.00 Planning and Zoning 25.00 25.00 28.00 27.00 2.00 Community Develop (CDBG) 2.00 1 .00 1 .00 1 .00 0 Facilities 53.00 53.00 52.00 52.00 (1 .00) Information Services 54.00 54.00 55.00 54.00 0 Printing and Supply 4.00 4.00 4.00 4.00 0 SO Admin Patrol 16.00 16.00 18.00 16.00 0 SO Admin Detention 30.00 30.00 30.00 30.00 0 SO Prof. Standards 12.00 12.00 12.00 12.00 0 SO Civil Unit 7.20 7.20 7.20 7.20 0 SO Support Services 1 .00 1 .00 1 .00 1 .00 0 SO Records Unit 14.00 14.00 14.00 14.00 0 SO Evidence Unit 3.00 3.00 3.00 3.00 0 Sheriff Patrol 62.00 62.00 62.00 62.00 0 Sheriff Investigations 23.00 23.00 23.00 23.00 0 Municipal Contract 1 .00 1 .00 1 .00 1 .00 0 School Resource Officers 7.00 7.00 7.00 7.00 0 Animal Control/Code Enforcement 3.00 3.00 3.00 3.00 0 111 Last Current Year Year Requested Final Current To Actual Budget Budget Budget Final Department 2024 2025 2026 2026 Change Crime Lab 5.00 5.00 5.00 5.00 0 Victim Advocates 2.00 2.00 2.00 2.00 0 Drug Task Force 2.00 2.00 2.00 2.00 0 Inmate Services 20.00 20.00 21 .00 20.00 0 Security 205.00 205.00 205.00 205.00 0 Courts and Transport 35.00 35.00 35.00 35.00 0 Communications 115.00 109.00 108.00 108.00 (1 .00) PS Information Systems 10.00 10.00 10.00 10.00 0 PS Wireless Communications 1 .00 1 .00 1 .00 1 .00 0 Coroner 12.50 12.50 12.50 12.50 0 Justice Services 17.00 17.00 17.00 17.00 0 Work Release 20.00 20.00 20.00 20.00 0 Adult Diversion 1 .50 1 .50 1 .50 1 .50 0 Community Corrections 1 .40 1 .40 1 .40 1 .40 0 Building Inspection 14.00 13.00 13.00 13.00 0 Oil and Gas Energy 9.00 9.00 8.00 8.00 (1 .00) Noxious Weeds 6.00 6.00 6.00 6.00 0 Office of Emergency Mgt. 5.00 5.00 5.00 4.00 (1 .00) General Engineering 34.00 33.00 34.00 33.00 0 Extension Service 12.98 12.98 12.98 12.98 0 Fair 1 .25 1 .25 1 .50 1 .50 0.25 Total General Fund 1,122.83 1,114.83 1,126.58 1,115.58 0.75 Public Works: Administration 8.00 9.00 9.00 9.00 0 Trucking 33.00 33.00 33.00 33.00 0 Motor Graders 53.00 55.00 36.00 36.00 (19.00) Bridge Construction 33.00 33.00 38.00 37.00 4.00 Maintenance Support 15.00 15.00 15.00 15.00 0 Mining 8.00 8.00 8.00 8.00 0 Pavement Management 26.00 32.00 35.00 34.00 2.00 Dust Mitigation 0.00 0.00 20.00 19.00 19.00 Total Public Works 176.00 185.00 194.00 191.00 6.00 Health Fund: Administration 8.00 8.00 8.00 8.00 0 Health Communication 20.19 20.19 20.19 20.88 0.69 Community Health Service 13.00 13.00 13.00 0 -13.00 Environmental Services 36.60 35.79 35.79 36.90 1 .11 Health Preparedness 2.00 2.00 2.00 0 -2.00 112 Last Current Year Year Requested Final Current To Actual Budget Budget Budget Final Department 2024 2025 2026 2026 Change Public Health Services 21 .61 21 .61 21 .61 33.72 12.11 Total Health Fund 101.40 100.59 99.50 99.50 (1.08) Social Services 416 426 414 414 (12) Human Services 141 141 147 147 6 Fleet Services 22 22 22 22 0 Telecom Services 2 2 2 2 0 Grand Total 1,981.23 1,991.41 2,006.08 1,991.08 (0.33) 113 fe. jj!- t Ri t, 9 van .c .. r c - ,i14. 17� %.,,,, ,r1 A. GOB NTY 114 General Fund Five Year Revenue and Expense Comparison 300,000,000 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Budget 2026 Budget •Revenues 174,533,672 150,272,149 232,340,609 278,325,730 250,656,157 253,041,513 ■Expenses 148,548,368 159,489,776 172,352,146 194,805,937 250,736,557 251,245,291 Link to chart data 115 General Fund Revenues and Expenses by Source Revenues (2026 Figures Shown, Total $253,041,513) Miscellaneous Er $16,697,216 Fines/Forfeitures $101,000 Charges for Services a'-$14,384,572 Licenses/Permits $3,146,500 Intergovernmental $9,177,128 Fees $24,321,000 Other Taxes $90,000 Property Tax $185,124,097 $0 $80 000 000 $700 000 000 $7S0 00�000 $200 00p,000 ■2024 IN 2025 ❑2026 Expenses (2026 Figures Shown, Total $251 ,245,291) Public Works $10,865,678 Culture/Rec. $1,344,617 Auxilary - $3,134,380 Misc. qL=i $24,678,250 Human Serv. ]I $2,006,725 Health & Welfare , $6,322,315 General Gov. $82,291,847 Public Safety $120,601,479 $0 $5O 000 000 $100 000 000 $780 000 000 ■2024 ■2025 ❑2026 Link to chart data 116 General Fund Seven Year Comparison of General Government, Public Safety, Health & Welfare Expenses, and Road & Bridge (Engineering) 120.0 100.0 80.0 C 0 60.0 40.0 20.0 1 . 'lI lI 1 2019 2020 2021 2022 2023 2024 2025 2026 •General Gov't 43.1 51 .7 51 .0 55.2 61 .1 70.7 74.7 82.3 • Public Safety 69.1 77.0 79.1 85.9 97.5 108.3 116.6 120.6 ■ Health & Welfare 12.2 8.4 15.1 3.0 9.8 7.0 7.6 6.3 Road & Bridge 9.4 14.5 7.9 9.1 9.9 13.7 34.8 10.9 Link to chart data 117 General Fund Summary For 2026, the requested General Fund funding appropriations are $251,245,291 , up $508,734, or less than one percent, from 2025. The largest decrease is specific to Engineering moving project expenses to the Public Works Fund for 2026 to help absorb some of the additional expenses for the Board approved Judicial Center project under the Capital Fund, this is offset by moving those savings into the Capital Fund. A total of twelve-point seven-five (12.75) new FTE positions were requested. Of these, five (5.0) new FTEs are recommended for the General Fund. To maintain staffing levels consistent with those in 2025, a reduction of four (4.0) FTEs is anticipated in other areas to offset the increase. Election-related costs increase substantially during election years. This is reflected in a projected $1 .5 million increase in expenditures for 2026. There is also an increase of one (1 .0) FTE for Elections to help accommodate new mandates at the federal level for improving security and accuracy of election processes. Facilities budgets for the operating costs of all Weld County buildings, and maintenance of the buildings and grounds. County leadership is working on a Facilities Master Plan, and changes are coming to how the funds are budgeted to improve the efficiencies in overall operations. As a part of the Strategic Plan execution, Finance and Administration personnel expect to launch the financial portion of the Workday ERP implementation in 2026. Strategically, the county is separating all County-wide Projects and Technology into its own budget unit, or Cost Center, and is incorporated into General Government expenses and removed from specific units such as Finance, IT and Human Resources. There are also dollars designated for Employee Training and continuing the Employee Appreciation program, included to help Weld County attract and retain talent by being an Employer of Choice, Strategic Priority #4. Included in the miscellaneous expenditure category of the General Fund is a two percent (2%) proposed cost-of-living increase and the option of up to a one-point-five percent (1 .5%) merit-based increase for those surpassing performance expectations. The General Fund final budget has accounted for the implemented compensation survey, per the board's direction in 2024 and 2025, and is reflected in the existing expenses. Revenues for 2026 remain relatively stagnant, with many grant funds decreasing from the federal and state level, but fees increasing due to rising population and additional taxing authorities. Revenues are budgeted at $253,041,513, a $2,385,356 increase, or less than one percent (1%), from total 2025 revenues. This includes property tax revenue of $187,124,097, which remains the same as 2025. Urban Renewal Authority shared revenues will decrease by approximately $721 ,045 for 2026, because of the reduction in assessed value in these developing areas. Property Tax continues to be the main source of funding at seventy-four percent (74%) for General Fund appropriations. 118 General Fund Summary of Revenue Taxes 2026 2026 Fund Org Acct Account Title 2025 Budget Request Recommended 2026 Final 1000 90100 4112 Current Property Taxes $187,121,957 $196,458,075 $187,124,097 $187,124,097 1000 90100 4116 Pro•ert Tax Adustment 2,000,000 2,000,000 2,000,000 2,000,000 1000 90100 4117 Personal Property Tax Incentive - - - - 1000 90100 4140 Severance Taxes - - - - 1000 90100 4150 Tobacco Products 90,000 90,000 90,000 90,000 Total Taxes $185,211,957 $194,548,075 $185,214,097 $185,214,097 Licenses and Permits 2026 2026 Fund Org Acct Account Title 2025 Budget Request Recommended 2026 Final 1000 10400 4215 Licenses, Liquor/Dance $5,000 $5,000 $5,000 $5,000 1000 17100 4221 Permits 350,000 350,000 350,000 350,000 1000 25200 4221 Permits 537,500 506,500 506,500 506,500 1000 25100 4222 Buildin• 900,000 900,000 900,000 900,000 1000 25100 4224 Electrical 800,000 800,000 800,000 800,000 1000 25100 4226 Plan Check 585,000 585,000 585,000 585,000 1000 10400 4215 Licenses, Liquor/Dance 5,000 5,000 5,000 5,000 Total Licenses and Permits $3,177,500 $3,146,500 $3,146,500 $3,146,500 Intergovernmental 2025 Budget 2026 2026 Fund Org Acct Account Title Request Recommended 2026 Final 1000 21300 4320 Federal Grants $62,196 $67,918 $67,918 $67,918 1000 26200 4320 Federal Grants 328,379 287,050 287,050 287,050 1000 15100 4336 Reimbursements 127,270 127,270 127,270 127,270 1000 21200 4336 Reimbursements 13,000 - - - 1000 24410 4336 Reimbursements 10,000 10,000 10,000 10,000 1000 15200 4340 Grants 168,300 168,300 168,300 168,300 1000 15300 4340 Grants 119,000 129,000 129,000 129,000 1120 15300 4340 Grants 232,791 360,374 360,374 360,374 1 130 15300 4340 Grants 156,200 128,160 128,160 128,160 7067 16200 4340 Grants - - - 164,530 1000 17100 4340 Grants 200,000 - - - 1000 17150 4340 Grants 1,21 1,310 1,251,662 1,251,662 1,251,662 1000 21200 4340 Grants - 9,000 9,000 9,000 1000 21260 4340 Grants 36,270 26,000 26,000 26,000 1000 21300 4340 Grants 39,930 25,066 25,066 25,066 1000 24200 4340 Grants 153,965 156,625 156,625 156,625 1000 24410 4340 Grants 300,000 300,000 300,000 300,000 1000 26200 4340 Grants 83,788 - - - 116024 24220 4340 Grants 4,068,414 - - - 116025 24220 4340 Grants - 4,229,503 4,229,503 4,229,503 1000 90100 4351 Town of Fredrick 9,415 22,489 22,489 22,489 1000 90100 4352 Thornton 78,714 78,714 78,714 78,714 119 General Fund Summary of Revenue (Continued) Intergovernmental (continued) 2026 2026 Fund Org Acct iekccount Title 2025 Budget Request Recommended 2026 Final 1000 90100 4353 Brighton URA $200,932 $223,353 $223,353 $223,353 1000 24415 4354 Cities and Towns 480,000 200,000 200,000 200,000 1000 90100 4355 Erie URA 6,749 400 400 400 1000 90100 4357 South Firestone URA 7,154 8,682 8,682 8,682 1000 90100 4358 Fort Lupton URA 48,349 84,233 84,233 84,233 1000 90100 4359 Mead URA (MURA) 256,713 331,327 331,327 331,327 1000 90100 4360 Eagle Business Park URA 132,987 208,723 208,723 208,723 1000 90100 4361 Evans URA - - - - 1000 90100 4362 North Firestone URA 312,731 287,180 287,180 287,180 1000 90100 4363 Wyndam Hill URA 587 908 908 908 1000 90100 4364 Dacono URA 1,374,552 382,510 382,510 382,510 Total Intergovernmental $10,415,951 $9,380,022 $9,012,598 $9,177,128 Charges for Services 2026 2026 Fund Org Acct Account Title 2025 Budget Request Recommended 2026 Final 1000 11100 4410 Charge For Services - - $61,000 $61,000 1000 11200 4410 Charge For Services 600,000 600,000 950,000 950,000 1000 15100 4410 Charge For Services 40,000 43,000 43,000 43,000 1000 15200 4410 Charge For Services 4,000 4,000 4,000 4,000 1000 17200 4410 Charge For Services 200 0 0 0 1000 17350 4410 Charge For Services 1,600 700 700 700 1000 17600 4410 Charge For Services 190,000 190,000 190,000 190,000 1000 21100 4410 Charge For Services 110,000 110,000 110,000 110,000 1000 21110 4410 Charge For Services 25,000 23,000 23,000 23,000 1000 21 130 4410 Charge For Services 170,000 170,000 170,000 170,000 1000 21150 4410 Charge For Services 20,000 25,000 25,000 25,000 1000 21210 4410 Charge For Services 186,264 202,280 202,280 202,280 1000 22100 4410 Charge For Services 8,81 1,951 9,719,374 9,719,374 9,719,374 1000 22400 4410 Charge For Services 1,227,309 1,174,518 1,174,518 1,174,518 1000 22500 4410 Charge For Services 361,500 377,200 377,200 377,200 1000 24100 4410 Charge For Services 35,000 35,000 35,000 35,000 1000 24125 4410 Charge For Services 600,000 600,000 600,000 600,000 1000 24150 4410 Charge For Services 10,000 10,000 10,000 10,000 1000 24410 4410 Charge For Services 235,000 650,000 650,000 650,000 1000 26100 4410 Charge For Services 6,000 6,000 6,000 6,000 1000 90100 4420 parking 20,000 20,000 20,000 20,000 1000 13100 4430 Sale of Supplies 500 500 500 500 1000 17600 4430 Sale of Supplies 1,000 1,000 1,000 1,000 1000 24100 4430 Sale of Supplies 12,000 12,000 12,000 12,000 Total Charges for Services $12,667,324 $13,973,572 $14,384,572 $14,384,572 120 General Fund Summary of Revenue (Continued) Fines 2026 Fund Org Acct Account Title 2025 Budget 2026 Request Recommended 2026 Final 1000 21200 4510 Fines $65,000 $65,000 $65,000 $65,000 1000 90100 4510 Fines 36,000 36,000 36,000 36,000 Total Fines $101,000 $101,000 $101,000 $101,000 Miscellaneous 2026 Fund Org Acct Account Title 2025 Budget 2026 Request Recommended 2026 Final 1000 90100 4610 Earnings on Investments $8,000,000 $8,000,000 $8,000,000 $8,000,000 1000 17250 4624 Rents from Buildings 371,374 - - 1000 22100 4624 Rents from Buildings 142,161 142,161 142,161 142,161 1000 90100 4624 Rents from Buildings 529,122 936,847 936,847 936,847 1000 90100 4630 Indirect Costs 6,192,275 6,192,275 6,705,524 6,705,524 1000 21110 _4670 Refund of Expenditure 1,500 - - - 1000 21260 4670 Refund of Expenditure 45,000 30,000 30,000 30,000 1000 22100 4670 Refund of Expenditure 554,493 536,561 536,561 536,561 1000 24410 4670 Refund of Expenditure 4,500 3,000 3,000 3,000 1000 24420 4670 Refund of Expenditure 40,000 40,000 40,000 40,000 1000 22400 4680 Other - 240,123 240,123 240,123 1000 23200 4680 Other 63,000 63,000 63,000 63,000 Total Miscellaneous $15,943,425 $16,183,967 $16,697,216 $16,697,216 Fees, Cable, Franchise 2026 Fund Org Acct Account Title 2025 Budget 2026 Request Recommended 2026 Final 1000 12100 4720 Advertisin. Fees $50,000 - - - 1000 10300 4730 Other Fees 340,000 475,000 475,000 475,000 1000 11100 4730 Other Fees 10,500,000 10,500,000 10,500,000 10,500,000 1000 12100 4730 Other Fees 12,000,000 13,100,000 13,100,000 13,100,000 1000 13100 4730 Other Fees 60,000 60,000 60,000 60,000 1000 21110 4730 Other Fees 100,000 97,000 97,000 97,000 1000 90100 4740 Fees, Cable Franchise 89,000 89,000 89,000 89,000 Total Fees, Cable, Franchise $23,139,000 $24,321,000 $24,321,000 $24,321,000 2026 2026 All Revenues 2025 Budget Request Recommended 2026 Final Total General Fund Revenues $250,656,157 $261,654,136 $252,876,983 $253,041,513 General Fund Summary of Expenses General Government 2025 2026 2026 Fund Org Expenditure Function Budget Request Recommended 2026 Final 1000 10100 Office of The Board $1,103,449 $1,146,949 $1,136,949 $1,125,745 1000 10150 Public Information 561,460 684,705 560,835 715,608 1000 10200 County Attorney 2,017,451 2,050,351 2,050,351 2,051,059 1000 10300 Public Trustee 311,655 365,043 313,855 328,308 1000 10400 Clerk to The Board 899,779 900,179 900,179 906,769 1000 1 1 100 County Clerk 1,261,336 1,266,736 1,266,836 1,297,568 1000 11200 Elections and Registration 2,095,065 3,558,727 3,558,727 3,647,1 12 1000 11300 Motor Vehicle 4,995,216 5,214,402 5,030,615 5,579,014 1000 12100 Treasurer's Office 1,662,007 1,699,950 1,699,950 1,718,882 1000 13100 Assessor 5,396,450 5,463,920 5,463,920 6,070,216 1000 14100 County Council 68,403 68,403 68,403 70,424 1000 15100 District Attorney 10,911,923 11,598,529 11,266,476 12,249,236 1000 15200 Juvenile Diversion 222,660 222,925 222,925 502,126 1000 15300 Victim Witness 1,245,524 1,253,839 1,166,000 1,217,182 1000 15300 Victim Witness 388,991 388,991 388,991 388,991 1000 16100 Finance 1,224,512 1,135,973 1,045,973 1,190,528 1000 16200 Accounting 1,561,159 1,501,409 1,501,409 1,194,559 1000 16300 Purchasing 476,254 476,254 476,254 461,281 1000 16400 Human Resources 3,649,653 3,399,653 3,395,653 4,079,930 1000 16450 Wellness Program 892,200 872,200 872,200 872,200 1000 17100 Planning Office 4,073,612 4,291,985 4,321,157 4,628,405 1000 17150 Community Dev Block Grant 1,21 1,310 1,251,662 1,251,662 1,251,662 1000 17200 Facilities Department 14,210,203 14,340,587 14,340,587 14,667,891 1000 17300 Information Services 13,198,524 13,160,077 13,161,277 13,413,755 Geographical Information 1000 17350 System 460,338 454,160 454,160 454,160 Countywide Technology and 1000 17375 Projects - 1,963,868 1,615,612 1,615,612 1000 17600 Printing and Supply 569,155 569,155 569,155 593,624 Total General Government $74,668,289 $79,300,632 $78,100,111 $82,291,847 Public Safety 2025 2026 Fund Org Expenditure Function Budget 2026 Request Recommended 2026 Final 1000 21 100 Administration $3,302,038 $3,506,001 $3,414,463 $3,477,190 1000 21 1 10 Booking 3,236,507 3,301,925 3,301,925 3,407,018 1000 21 120 Professional Std 3,553,411 3,504,703 3,504,703 3,477,992 1000 21 130 Civil 771,074 771,459 771,459 862,362 1000 21 140 Support Services 1,142,781 888,080 888,080 887,093 1000 21 150 Records Unit 1,233,817 1,241,772 1,241,772 1,412,272 1000 21 160 Evidence Unit 402,613 411,917 411,917 456,707 1000 21200 Patrol 11,816,753 12,091,965 12,091,965 12,586,459 1000 21205 Investigations 3,969,530 4,079,375 4,079,375 4,262,362 1000 21210 Contract Services 181,838 183,413 _ 183,413 192,031 1000 21215 School Resource Officer 1,135,126 1,140,248 1,140,248 1,168,061 122 General Fund Summary of Expenses (Continued) Public Safety 2025 Budget 2026 2026 Fund Org Expenditure Function Request Recommended 2026 Final 1000 21230 Ordinance Enforcement 639,506 649,048 649,048 751,757 1000 21260 Regional Lab 938,378 940,982 940,982 963,453 1000 21300 Victim Advocates 300,975 322,565 322,565 324,039 1000 21410 Drug Task Force 413,782 413,782 413,782 420,387 1000 22100 Communications Service 14,640,959 14,669,786 14,669,786 14,800,828 Public Safety Information 1000 22400 System 2,933,630 3,349,963 3,349,963 3,436,363 1000 22500 Public Safety Wireless Comm 361,500 377,200 377,200 377,200 1000 23200 County Coroner 1,969,043 1,979,078 1,979,078 2,046,938 1000 24100 Justice Services 2,405,793 2,439,693 2,439,693 2,511,908 1000 24125 Work Release 2,627,160 2,596,368 2,596,368 2,674,824 1000 24150 Adult Diversion 187,726 187,891 187,891 - Community Corrections- 1000 24200 Admin 156,614 159,274 159,274 159,274 Community Corrections- 116024 24220 Services 4,068,414 - _ - - Community Corrections- 116025 24220 Services - 4,229,503 4,229,503 4,229,503 1000 24410 Inmate Services 13,199,761 13,641,111 13,521,247 13,565,756 1000 24415 Security 28,648,713 28,661,537 28,661,537 29,557,354 1000 24420 Courts and Transportation 6,349,041 6,348,899 6,348,899 6,566,751 1000 25100 Building Inspection 1,937,893 1,977,342 1,977,342 2,046,855 1000 25200 Oil and Gas Energy 1,683,449 1,617,301 1,600,622 1,654,850 1000 26100 Weed and Pest 1,416,352 1,451,579 1,451,579 1,545,387 Office of Emergency 1000 26200 Management 1,004,728 853,675 592,182 778,505 Total Public Safety $116,628,905 $117,987,435 $117,497,861 $120,601,479 Public Works 2025 Budget 2026 2026 Fund Org Expenditure Function Request Recommended 2026 Final 1000 31100 En•ineerin• $34,793,047 $20,252,108 $10,617,789 $10,865,678 Total Public Works $34,793,047 $20,252,108 $10,617,789 $10,865,678 Culture and Recreation 2025 Budget 2026 2026 Fund Org Expenditure Function Request Recommended 2026 Final 1000 50200 Parks and Trails $67,000 $67,000 $67,000 $67,000 Total Culture and Recreation $67,000 $67,000 $67,000 $67,000 Health and Welfare 2025 Budget 2026 2026 Fund Org Expenditure Function Request Recommended 2026 Final 1000 56110 Senior Pro•rams $40,000 $40,000 $40,000 $40,000 1000 56120 Waste Water 10,000 10,000 10,000 10,000 1000 56130 Developmentally Disabled 38,225 38,225 38,225 38,225 1000 56140 Mental Health 276,000 276,000 276,000 276,000 123 General Fund Summary of Expenses (Continued) Health and Welfare (continued) 2026 2026 Fund Org Expenditure Function 2025 Budget Request Recommended 2026 Final 1000 56160 Count Contribution 7,208,281 7,562,519 7,209,815 7,209,815 Total Health and Welfare $7,572,506 $7,926,744 $7,574,040 $7,574,040 Economic Assistance 2025 Budget 2026 2026 Fund Org Expenditure Function Request Recommended 2026 Final 1000 60200 Economic Assistance $1,000,000 $1,415,000 $685,000 $685,000 Total Culture and Recreation $1,000,000 $1,415,000 $685,000 $685,000 Miscellaneous 2025 Budget 2026 2026 Fund Org Expenditure Function Request Recommended 2026 Final 1000 90100 Non Departmental 2,103,765 1,274,000 1,296,500 1,382,100 Community Agencies 1000 90150 Grants 80,000 80,000 80,000 80,000 1000 90160 Brighter Weld 2,315,407 2,432,543 2,315,407 2,315,407 1000 96100 Extension 722,153 685,664 685,664 818,973 1000 96200 Fair 237,431 239,936 233,931 297,863 1000 96400 Veterans - - - - 1000 96500 Island Grove Buildings 901,967 979,754 979,754 979,754 Asset and Resource 1000 96600 Management 5,173,848 5,173,848 5,173,848 5,281,299 1000 99999 Contingency 4,472,239 8,617,850 7,000,000 - 1000 752200 Transfer to Capital - - - 18,004,851 Total Miscellaneous $16,006,810 $19,483,595 $17,765,104 $29,160,247 2026 2026 All Expenses 2025 Budget Request Recommended 2026 Final Total General Fund Expenses $250,736,557 $246,432,514 $232,306,905 $251,245,291 Budget Unit Request Summary Department: Board of County Commissioners Budget Unit: Office of the Board- 1000 -10100 [CC_10500] Department Description: The Board of County Commissioners is the statutory head of county government. Each major department is overseen by one Commissioner, with each Commissioner serving as an assistant in another area, on a rotating basis each year. Statutory duties also include sitting as the Board of Equalization to hear appeals on tax assessments; sitting as the County Board of Social Services; and filling, by appointment, all vacancies in county offices except the Board of Commissioners. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $844,953 $968,669 $968,669 $957,465 Supplies 1,216 1,900 1,900 1,900 Purchased Services 121,079 132,280 175,780 165,780 Fixed Charges 600 600 600 600 Capital - - - - Gross County Cost $967,848 $1,103,449 $1,146,949 $1,125,745 Revenue - -Net County Cost $967,848 $1,103,449 $1,146,949 $1,125,745 Budgeted Positions 6.0 6.0 6.0 6.0 Summary of Changes: Overall increases in travel ($7,500), registrations ($3,000), meetings ($6,000) and mileage ($7,000) expenses account for the increases in Purchased Services for the five active board members. The board added one trip to Washington, D.C. with a newer contracted vendor to help impact the effectiveness of federal policy changes to Weld County, and that was an additional $20,000 to this budget in 2026. Finance/Administration Recommendation: Administration removed $10,000 for travel to ensure not all of county leadership is gone at the same time for continuity of government plans. This allows half of the leadership to attend each year. Recommend approval for remaining requests. Board Action: The final budget adjusted salaries to reflect anticipated actuals for 2026, which is slightly lower than 2025. The reduction in travel was approved as recommended. 125 Office of the Board - 1000- 10100 [CC_10500] (Continued) 2025 Strategic Priority Accomplishments: 1 . Strategic Priority 1 F & 5D: Health Department Mobile Unit completed and is out in the community. 2. Strategic Priority 3B: Actively engaged with staff and continued evaluating the Facilities Master Plan and made decisions on critical infrastructure and planned for future growth and needs of not only staff, but the residents we serve. 3. Strategic Priority 4D: Encouraged and participated in new Leadership Academy Classes. 4. Strategic Priority 5E: Worked with staff to submit "Good Governance Plan" to DOLA, which will shape code, processes and policy in years to come. 2026 Strategic Priority Objectives and Goals: 1 . Strategic Priority 1 E: Enhance awareness, use, and exchange of survey data, and other strategies across departments to support effective service provision. 2. Strategic Priority 2E: Continue to monitor, mitigate, and protect water resources to the best of Weld County's ability. 3. Strategic Priority 4A: Review processes and procedures to ensure that citizens and communities receive the best and most cost-effective services. Performance Measures 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.163 0.160 0.156 Per capita cost (county support) $2.63 $2.93 $2.93 126 Budget Unit Request Summary Department: Board of County Commissioners Budget Unit: Public Information - 1000-10150 [CC_12700] Department Description: The public information function of the county is funded in this budget unit. The director serves as the county's Public Information officer. The staff of this department assist all departments in developing and disseminating information to the public about Weld County government and services. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $463,144 $497,499 $621,269 $643,172 Supplies 33,308 36,844 41,314 41,314 Purchased Services 12,505 26,517 21,422 30,422 Fixed Charges 620 600 700 700 Capital - - - - Gross County Cost $509,577 $561,460 $684,705 $715,608 Revenue Net County Cost $509,577 $561,460 $684,705 $715,608 Budgeted Positions 5.0 6.0 7.0 7.0 Summary of Changes: The 2026 budget request remains flat in Supplies and Purchased Services (achieved through reduction of conference and other purchased services expenses). The request for one additional FTE accounts for the increase in the personnel line item. A Communications Manager position will assist in guiding the day-to-day projects of the Communications Team on behalf of the Public Information officer, while allowing more flexibility to the Public Information officer to not only better address the larger commissioner-driven projects and goals but also better set direction and future planning for the communications department, overall, per the county's Strategic Plan 2023-2028 and board direction. Finance/Administration Recommendation: While the Communications Manager position is a policy matter for the board to consider, it is not recommended during a year when no budget increases are being requested. This also removes $100 for employee appreciation for the potential position. Recommend approval of remaining expenses. Board Action: After discussion with the board and department, the position was reclassified as a Communications Lead, at a moderately lower rate of pay. The final budget also includes adjustments for COLA, and an additional $9,000 in printing for an insert of a flyer with the property tax bill. 127 Public Information- 1000- 10150 [CC_12700] (Continued) 2025 Strategic Priority Accomplishments: Strategic Priority 6C: 1 . Created and distributed of a county-wide branding and style guide. 2. Direction to departments and supported by the BOCC for the Communications and Public Information Department to review all public facing material. Strategic Priority 6D: 1 . Moved news releases from listserve to subscribe option, allowing more people to receive this information. 2. Baseline metrics for social media were established to gauge campaign success. 3. Updated Chapter 4 of County Code. Strategic Priority 6E: 1 . Added eNewsletter Communication "The Weld County Energy Line." 2. Added podcast option for County Roots. 3. Added Instagram to reach new audiences. 4. Hosted first-ever Weld Count government citizen's academy. 5. Launched and promoted Legislative webpage for residents to learn about legislative issues impacting county government. 2026 Strategic Priority Objectives and Goals: 1 . Define best practices for webpage structure and layout to share with departments. (6C) 2. Create and manage content to expand the county's YouTube Channel. (6E) 3. Develop county-wide educational campaigns for 2027 roll-out. (6E) 4. Audit county's communications platforms and explore improvements. (6D) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected County Roots Newsletter issues 27 26 26 County Roots Newsletter viewership 5,308 6,017 6,257 Other county newsletters 5 10 12 Intranet articles/employee communication 76 76 76 News releases 60 60 60 Social media: Facebook followers 31,542 32,109 33,393 Social media: Twitter followers 2,353 2,461 2,560 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.136 0.160 0.182 Per capita cost (county support) $1 .39 $1 .49 $1 .86 128 Budget Unit Request Summary Department: County Attorney Budget Unit: County Attorney - 1000-10200 [CC_10900] Department Description: The County Attorney renders opinions on constitutional questions, defends any lawsuits against Weld County, and brings civil actions for enforcement of County regulations. The seven full-time assistant county attorneys share the responsibilities of the office. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,199,213 $1,475,331 $1,490,046 $1,490,754 Supplies 1,663 32,500 33,205 33,205 Purchased Services 424,838 508,720 526,200 526,200 Fixed Charges 1,020 900 900 900 Capital - - - - Gross County Cost $1,626,734 $2,017,451 $2,050,351 $2,051,059 Revenue - - - Net County Cost $1,626,734 $2,017,451 $2,050,351 $2,051,059 Budgeted Positions 7.0 7.0 7.0 7.0 Summary of Changes: The total increase of $32,900 is made up of increases in supplies and purchased services for software increases, training, subscriptions and E-Discovery contracts. The remaining $14,716 is for the promotion of one attorney from County Attorney IV to V, due to increased responsibilities and demands. Finance/Administration Recommendation: The promotion is a policy issue for the board. Recommend approval. Board Action: The promotion is approved as presented, and the final budget adjusted salaries to reflect the anticipated COLA and other changes. Approved as recommended. Goals/Desired Outcomes/Key Performance Indicators: As employees that deal with internal and external personal or sensitive information, the County Attorney's office does not provide workload measures or goals in the budget document. 129 Budget Unit Request Summary Department: Public Trustee Budget Unit: Public Trustee - 1000-10300 [CC_11600] Department Description: The Public Trustee's Office processes two primary real estate functions: administering foreclosures initiated within the county and releasing deeds of trust when a mortgage loan is paid off. The Public Trustee assists with managing tax escrow accounts for land purchase contracts and serves as the County Treasurer. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $232,893 $275,430 $344,743 $307,958 Supplies 1,364 1,500 1,500 1,500 Purchased Services 15,800 34,625 18,700 18,700 Fixed Charges 118 100 100 150 Capital - - - Gross County Cost $250,175 $31 1,655 $365,043 $328,308 Revenue - 340,000 475,000 475,000 Net County Cost $250,175 ($28,345) ($109,957) ($146,692) Budgeted Positions 2.5 2.5 3.0 2.5 Summary of Changes: Revenue is projected to increase by$135,000 based on fee increases per HB24-1443. Supplies are staying the same and Purchased Services are decreasing by$15,925 due to a cost allocation to split Treasurer/Public Trustee position. This has been incorporated into the salary section. The 2026 FTE budget captures 2025 approved staffing changes of an additional one-half (0.5) FTE, refilling a vacated position and bringing Public Trustee to one (1 .0) FTE position. This is reflected in a salary increase of $69,313. Finance/Administration Recommendation: At this time, an increase of one-half (0.5) FTE is not recommended with the hope that efficiencies can be found with the Workday implementation. However, the offsetting of $18,125 should have been included and remains in the personnel request with an offsetting decrease in the Treasurer's Office. Recommend approval of remaining expenses. Board Action: The final budget is adjusted for COLA and changes in salary and does not include an additional one-half (0.5) FTE. Approved as recommended. 130 Public Trustee- 1000- 10300 [CC_11600] (Continued) 2025 Strategic Priority Accomplishments: 1 . Built new website consistent with County format. 2. Moved foreclosure software platform to County server. 3. Implemented cross-training between Treasurer and Public Trustee offices. 4. Completed online ADA compliance metrics. 5. Moved QuickBooks from desktop to online version. 6. Moved live foreclosure auctions online. 2026 Strategic Priority Objectives and Goals: 1 . Transition the Public Trustee to new ERP system. 2. Continue cross-training between Treasurer and Public Trustee. 3. Continue policy and procedure manual. 4. Transition to electronic payments for foreclosure transactions. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Foreclosures 407 500 500 Releases 9,154 9,000 9,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.068 0.066 0.078 Per capita contribution $0.68 $(0.08) $(0.38) 131 Budget Unit Request Summary Department: Clerk to the Board Budget Unit: Clerk to the Board - 1000-10400 [CC_10510] Department Description: The Clerk to the Board records all meetings and hearings of the County Commissioners and manages all official records of the Board concerning land use, special districts, liquor licenses, property tax abatements, road right-of-way vacation petitions, and County Board of Equalization. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $767,250 $792,854 $792,854 $799,444 Supplies 56,000 72,100 71,600 71,600 Purchased Services 25,122 34,125 35,025 35,025 Fixed Charges 701 700 700 700 Capital - - - - Gross County Cost $849,073 $899,779 $900,179 $906,769 Revenue - - - 5,000 Net County Cost $849,073 $899,799 $900,179 $901,769 Budgeted Positions 7.0 7.0 7.0 7.0 Summary of Changes: Small changes in supplies and travel were made to offset increases in publishing and legal notices due to many county code changes expected in 2026. The total increase requested was $400. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget moved revenue from Non-Departmental to Clerk to the Board for the Liquor and Dance Licenses, as this department does all the collection, compliance, and paperwork for those licenses. The final salaries are adjusted to reflect the approved COLA. Approved as recommended. 132 Clerk to The Board - 1000- 10400 [CC_10510] (Continued) 2025 Strategic Priority Accomplishments: 1 . Priority 3D: Maximized partnerships and involvement with non-profit and private sectors to solve infrastructure challenges. Specifically, inventory of all contracts, agreements, memorandums of understanding, etc. complete by all departments by December 2025. Prepared, published, indexed, and scanned all Commissioner Agendas, Minutes, Ordinances Land Use Hearings, Liquor Licenses, Road Right-of-Way Petitions, and Oil and Gas records, as well as all related documents within the specified timelines. 2. Priority 6A: Provided mobile/digital access to applicable County services and investigate opportunities to integrate with existing systems. Completed onboarding for the new personnel to implement use of the existing Contract Management System (OnBase) for digital document routing and review processing. 3. Priority 5A: Reviewed processes and procedures to ensure that citizens and communities receive best and most cost-effective services, specifically to identify and prioritize between one and three processes or procedures for revision/streamlining annually. Supported the Assessor's Office with annual County Board of Equalization process within the statutory deadlines, to present the property value recommendations of independent referees for review by the Board of Equalization for final approval. 4. Priority 4D: Provided training and opportunities to support career advancement and foster new ideas and innovation. Conducted complete candidate search, promoted from within, hired a new staff member, conducted additional cross-training and succession planning, and increased office efficiency through ongoing full coverage of responsibilities following personnel retirement. 2026 Strategic Priority Objectives and Goals: 1 . Priority 2A: Continue to review County Code and policies to improve customer experience. Specifically, work with new personnel and MuniCode to increase speed at which supplements are completed and published for public use. 2. Priority 3D: Maximize partnerships and involvement with non-profit and private sectors to solve infrastructure challenges. Specifically, inventory of all contracts, agreements, memorandums of understanding, etc. complete by all departments by December 31 , 2026. 3. Priority 5A: Review processes and procedures to ensure citizens and communities receive best and most cost-effective services. Specifically, increase administrative tasks being automated by use of software by December 31 , 2026. Participate in software upgrade, as necessary (Power2Pay), to ensure compatibility with the new County-wide ERP system. 133 Clerk to The Board - 1000- 10400 [CC_10510] (Continued) 4. Priority 6C: Centralize and formalize communications and marketing processes for all departments. Specifically, County Code will be updated, as needed, to ensure alignment with formalized communications processes by March 31 , 2025, and review bi-annually thereafter. Draft and propose updates to Chapter 2 Administration of the Weld County Code, to incorporate and be consistent with new Consent Agenda policies and various departmental and procurement policy changes. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of meetings/hearings transcribed 179 190 195 Number of documents optically scanned 3,581 3,800 3,900 Number of BOE appeals processed 155 400 150 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.191 0.186 0.182 Per capita cost county support $2.31 $2.39 $2.34 Cost per meeting/hearing $4,369.01 $4,086.93 $4,895.98 134 Budget Unit Request Summary Department: Clerk and Recorder Budget Unit: County Clerk - 1000-11100 [CC_10300] Department Description: The Recording Department records, scans, retrieves and reproduces copies of legal documents, and issues marriage licenses. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $947,377 $1,056,521 $1,056,521 $1,087,253 Supplies 3,938 120,295 124,545 124,545 Purchased Services 36,106 78,770 78,770 78,770 Fixed Charges 1,106 6,900 6,900 7,000 Capital - - - - Gross County Cost $988,527 $1,262,486 $1,266,736 $1,297,568 Revenue 10,093,478 10,500,000 10,500,000 10,561,000 Net County Cost $(9,104,951) $(9,237,514) $(9,233,264) $(9,263,432) Budgeted Positions 9.0 8.0 8.0 8.0 Summary of Changes: The $4,250 increase in Supplies is specific to the software maintenance contracts and verified by IT. No significant increases requested. Finance/Administration Recommendation: Finance included the potential for $61 ,000 of revenue to be included for adding the passport processing service in Recording. Recommend approval, and increased employee appreciation by $100 for an additional FTE in Elections. Board Action: The final budget was adjusted to account for changes in salary and COLA. Approved as recommended. 135 County Clerk- 1000- 11100 [CC_10300] (Continued) 2025 Strategic Priority Accomplishments: 1 . Purchased services or items using the recording technology fund to improve customer service. 2. Met statutory guidelines. 3. Achieved a high customer service rating. 2026 Strategic Priority Objectives and Goals: 1 . Ensure Healthy, Safe, and Livable Communities: Self-sufficiency with e-filing documents and feeding other departments documentation, such as subdivision and annexation plats, to ensure public safety in our growing communities. 2. Balance Growth and Development: Ease of research to search and purchase records online to support businesses, municipalities, and land/homeowners. 3. Plan for Resilient Infrastructure, Facilities, and Resources: Maintaining historical and current documents so they may be accessed in perpetuity. 4. Be an Employer of Choice: Employees will have access to continuing education through tuition assistance, County-provided online and in-person training, and opportunities to attend both national and state conferences. This allows us to build leadership and advancement opportunities to foster new ideas and innovation. 5. Provide Excellent, Cost-Effective Service Delivery: Eighty-seven percent (87%) of documents are E-recorded. There is no need to hand-deliver or mail documents to be recorded. E-Recording offers protection from natural disasters because it is more resilient and secure. 6. Enhance Accessible Communication, Outreach, and Awareness: Continue education around recording documents and protection against fraud. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of documents recorded 65,381 59,293 65,000 Number of copies produced 18,529 15,000 16,000 Number of marriage licenses issued 2,162 2,100 2,200 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita - Recording 0.245 0.213 0.208 Per capita contribution $2.69 $3.36 $3.37 Number of documents recorded per FTE 7,265 7,412 8,125 136 Budget Unit Request Summary Department: Clerk and Recorder Budget Unit: Elections and Registration - 1000-11200 [CC_10310] Department Description: The Elections Department conducts primary and general elections every two years, conducts voter registration, maintains records alphabetically and by precinct, conducts schools for election judges, provides supplies for elections, issues certificates of registration for proof of age and citizenship for international travel, services municipal clerks, school districts, special districts, and conducts special elections each November in the off year. Starting in 2020 there will be a Presidential Primary every four years. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,422,575 $1,099,732 $1,769,549 $1,857,934 Supplies 934,144 569,500 1,188,700 1,188,700 Purchased Services 418,605 380,833 555,478 555,478 Fixed Charges 21,043 45,000 45,000 45,000 Capital - - - Gross County Cost $2,796,367 $2,095,065 $3,558,727 $3,647,112 Revenue 1,589,275 600,000 600,000 950,000 Net County Cost $1,207,092 $1,495,065 $2,958,727 $2,697,112 Budgeted Positions 7.0 7.0 8.0 8.0 Summary of Changes: The total increase in Elections of $2,955,727 is due to two scheduled elections. Under Personnel Services, the Clerk and Recorder is requesting an Assistant Manager position that will cost $89,348 if approved. Contract Labor is estimated to increase by $580,469. Supplies are increasing by $619,200. Postage is increasing by $70,000 and Maintenance is increasing by $74,953, which accounts for most of the increase in Purchased Services. The Secretary of State will cover up to forty-five percent (45%) of reimbursable expenses for the General Election. Finance/Administration Recommendation: The security of the election process is a high concern, so the new position is recommended. Based on flat rate election fee increases, Finance added $350,000 for coordinated election reimbursements from internal municipalities for 2026, after discussion with the department. Recommend approval. Board Action: The position was approved as recommended, and the final salaries were adjusted based on changes and COLA. Approved as recommended. 137 Elections and Registration- 1000- 11200 [CC_10310] (Continued) 2025 Strategic Priority Accomplishments: 1 . Conduct a successful Coordinated Election. 2026 Strategic Priority Objectives and Goals: 1 . Ensure Healthy, Safe, and Livable Communities: Collaborate and involve community to build a strong volunteer base to conduct elections. 2. Balance Growth and Development: Hold secure fair and transparent elections to make sure the will of the people is known. 3. Plan for Resilient Infrastructure, Facilities, and Resources: The Department of Homeland Security has designated elections systems as part of the nation's critical infrastructure. Continue working with county stakeholders to make sure the Elections Department has the resources to ensure safe and secure elections. 4. Be an Employer of Choice: Provide training opportunities such as state certification and attend conferences to continue building leadership and advancement opportunities to foster new ideas and innovation. 5. Provide Excellent, Cost-Effective Service Delivery: Continue voter outreach in our community. Participate in national and state involvement for best practices and policies. 6. Enhance Accessible Communication, Outreach, and Awareness: Increase awareness through voter education by engaging with the public in person and communication platforms. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of voter transactions 426,279 447,593 469,973 Revenue generated from elections $722,845 $250,000 $950,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.191 0.186 0.208 Per capita cost county support $3.29 $3.98 $7.01 Transactions per FTE 60,897 63,942 67,942 138 Budget Unit Request Summary Department: Clerk and Recorder Budget Unit: Motor Vehicle - 1000-11300 [CC_10320] Department Description: Motor Vehicle collects registration fees, specific ownership tax, sales tax, and files chattel mortgages on motor vehicles, processes title applications, maintains files on all titles and license plates issued in Weld County, and provides law enforcement agencies with vehicle registration information. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $3,813,897 $4,518,099 $4,701,886 $5,066,498 Supplies 226,417 46,470 45,970 45,970 Purchased Services 401,229 430,647 466,546 466,546 Fixed Charges 5,100 - - Capital - - Gross County Cost $4,446,643 $4,995,216 $5,214,402 $5,579,014 Revenue Net County Cost $4,446,643 $4,995,216 $5,214,402 $5,579,014 Budgeted Positions 51.0 54.0 56.0 54.0 Summary of Changes: The Clerk and Recorder is requesting one Auditor position at Grade 25 and an Assistant Manager at Grade 22 for the Fort Lupton office and will cost $183,787 if approved. Supplies decreased by $500 to reflect a decrease in software maintenance from Nemo-Q and verified by IT. Purchased Services is up $35,899, made up of a ten percent (10%) increase in postage expenses due to an increase in E-services and postage increase effective as of July 2025. Finance/Administration Recommendation: The new positions are a policy issue for the board; however, it is believed efficiencies can be found within existing personnel and increases should be requested in a subsequent year. Recommend approval of remaining expenses. Board Action: The board agreed with staff recommendations to wait for a subsequent year to add positions. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 139 Motor Vehicle - 1000- 11300 [CC_10320] (Continued) 2025 Strategic Priority Accomplishments: 1 . Increased the number of appointments available to the public every day. 2. Renewal kiosks continue to be the most productive in the state. 3. Provided more E-Services on our website to reduce in-office visits. 2026 Strategic Priority Objectives and Goals: 1 . Ensure Healthy, Safe, and Livable Communities: Promote vehicle roadworthiness to preserve and protect the safety and environment, Emissions Practices to protect the health and environment, and fraud training and auditing positions for community policing to identify and divert crime. 2. Balance Growth and Development: Expand services at the Business and Dealer Desk to attract and retain businesses/workforce. 3. Plan for Resilient Infrastructure, Facilities, and Resources: The accurate collection of road and bridge fees helps to ensure a resilient infrastructure. 4. Be an Employer of Choice: Enhance professional development by offering training opportunities such as state certification programs and conference participation, aimed at building leadership capacity, supporting career growth, and fostering innovation through the exchange of new ideas. 5. Provide Excellent, Cost-Effective Service Delivery: Continue to expand online services in collaboration with the Department of Revenue to apply technologies to provide excellent services. 6. Enhance Accessible Communication, Outreach, and Awareness: Increase motor vehicle education and service announcements around fraud and scams. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of titles/re.istrations issued 429,776 483,774 493,239 Fort Lupton Branch: Number of marriage licenses issued 152 346 353 Del Camino Branch: Number of marriage licenses issued 449 187 193 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita - DMV 1 .388 1 .436 1 .403 Per capita cost $12.10 $13.28 $14.50 Number of titles/registrations issued per FTEs 8,427 8,959 9,134 140 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Treasurer's Office - 1000-12100 [CC_1 1610] Department Description: The Treasurer is responsible for billing, collecting, and distributing property taxes to various underlying taxing authorities to include schools, municipalities, state, special districts, and metro districts. The Treasurer's Office invests idle funds in accordance with state statutes and the county's investment policy while providing for safety, liquidity, and competitive yields. The Treasurer also serves as the county's Public Trustee, overseeing foreclosures and release of deeds of trust. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $944,947 $1,128,792 $1,128,792 $1,147,724 Supplies 148,891 162,240 171,410 171,410 Purchased Services 398,316 388,600 399,248 399,248 Fixed Charges 672 (17,625) 500 500 Capital - - Gross County Cost $1,492,826 $1,662,007 $1,699,950 $1,718,882 Revenue 13,321,688 12,050,000 13,100,000 13,100,000 Net County Cost $(1 1,828,862) $(10,387,993) $(1 1,400,050) $(1 1,381,1 18) Budgeted Positions 10.0 10.0 10.0 10.0 Summary of Changes: 2026 Revenue is projected to increase by $1 ,050,000 aligning with 2024 actual collections. Supplies costs are forecasted to increase by $9,170 due to increases in existing software licenses. Purchased Services is projected to increase by a total of $10,648 for increased postage and printing cost due to inflation. The interdepartmental charge between Public Trustee and Treasurer will be reflected in actual salaries in 2026, based on time allocated in cross-training. As a result, the credit was removed from Fixed Charges for 2026 and would be reflected as salary savings, if so approved. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 141 Treasurer - 1000- 12100 [CC_11610] (Continued) 2025 Strategic Priority Accomplishments: 1 . Legislative Changes: a. Implemented legislative changes related to HB 1056 Deed Auction and Senate Bill 183 Mobile Home Interest. 2. Provide Excellent, Cost-Effective Service Delivery: a. Updated Treasurer Website meeting the 2025 ADA compliance deadline. b. Implemented software updates for deed auctions and treasury functions. c. Workday financial module implementation is in progress. 3. Be an Employer of Choice: a. Provided training sessions for personal and professional growth. b. Implemented additional security measures to protect staff and public. c. Updated job descriptions to better align with the strategic goals of the Treasurer's Office. 2026 Strategic Priority Objectives and Goals: 1 . Provide Excellent, Cost-Effective Service Delivery: a. WorkDay implementation -The Workday Finance module implementation will be completed, and the new ERP system will be utilized. b. Continue to improve the taxpayers' online experience with a comprehensive website providing real-time results. 2. Be an Employer of Choice: a. offer training sessions that align with the employee's current and future career path within the county. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Property Tax Collected $1 .8 B $1 .5 B $1 .5 B Percenta•e of Property Tax Collected 99.5% 99.50% 99.50% 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.272 0.266 0.260 Per capita contribution $4.06 $4.42 $4.42 142 Budget Unit Request Summary Department: Assessor's Office Budget Unit: Assessor - 1000-13100 [CC_10100] Department Description: The Assessor's Office discovers and lists all real and personal property in Weld County; maintains accurate public records, including ownership history, parcel values and parcel maps; completes appraisals of all real and personal property using statutory mandates and mass appraisal techniques; completes statutory reports and certifications for Weld County taxing authorities for use in the property tax system; and completes and delivers an accurate tax warrant to the Treasurer for collection of property taxes. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $4,070,178 $4,844,656 $4,844,656 $5,504,952 Supplies 273,688 303,150 370,620 316,620 Purchased Services 293,291 244,444 244,444 244,444 Fixed Charges 4,188 4,200 4,200 4,200 Capital - - - - Gross County Cost $4,641,344 $5,396,450 $5,463,920 $6,070,216 Revenue 270,042 60,500 60,500 60,500 Net County Cost $4,371,302 $5,335,950 $5,403,420 $6,009,716 Budgeted Positions 41.5 41 .5 41.5 41 .5 Summary of Changes: Software maintenance costs increased by $13,470 for existing software and $54,000 for annual licenses for online appeals. All other budget items remained the same. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget removed the $54,000 request for software at the request of the department and includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 143 Assessor - 1000- 13100 [CC_10100] (Continued) 2025 Strategic Priority Accomplishments: 1 . Provide Excellent, Cost-Effective Service: Develop sales comparison value review process that identifies and test appropriate residential comparable values prior to taxpayer notice of value. The intent is to have another method for verifying value to ensure accuracy and minimize value adjustments during appeals. 2. Enhance Accessible Communication, Outreach and Awareness: Identify opportunities for collective communications with municipal planning departments and establish expectations for mapping correct parcel ownership based on conveyance and dedication documents. 3. Enhance Accessible Communication, Outreach and Awareness: Develop Intranet page for Assessor's Office employees that includes notices, standard procedures, reference materials, and calendar items to improve internal communication. 2026 Strategic Priority Objectives and Goals: 1 . Enhance Accessible Communication, Outreach and Awareness: Implement explanatory videos on the Assessor's website to provide clear and accessible information on the methodology used to calculate property taxes, with particular emphasis on the statutorily mandated split assessment rate for residential properties. This initiative aims to enhance transparency and promote greater understanding among property owners, title companies, and real estate professionals. 2. Provide Excellent, Cost-Effective Service Delivery: Integrate Al, machine learning, and geospatial analytics into the valuation process to improve data quality, uncover spatial patterns, refine neighborhood-level variables, and better understand interdependent factors ultimately driving more equitable property assessments. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of parcels (including personal 191 ,600 193,700 197,000 property, OG equipment and SA) Number of administrative updates to database 160,000 165,000 170,000 Tax Authorities 610 639 660 Number of Permits reviewed ' 7,800 7,200 7,800 New Construction units added 3,400 3,000 3,500 Sales Verification 14,500 16,000 17,000 144 Assessor - 1000-13100 [CC_10100] (Continued) Performance Measures (Continued) 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 1 .129 1 .104 1 .078 Per capita cost county support $11 .90 $14.19 $15.62 Cost per parcel $22.81 $27.85 $30.51 Parcels Per FTE 4,617 4,667 4,747 2024 2025 2026 Effectiveness Measures Actuals Estimated Projected Deed Processing Time (days) 5 5 5 Requests for Information per FTE 825 825 825 Percent of Properties Site Reviewed 5% 5% 5% Assessment Levels compared to market value 100% 100% 100% 145 Budget Unit Request Summary Department: County Council Budget Unit: County Council - 1000-14100 [CC_11100] Department Description: Weld County's Home Rule Charter provides for a five- member, unsalaried County Council chosen in non-partisan elections. Major responsibilities of the Council are setting salaries of all elected officials, filling vacancies in the Board of County Commissioners, reviewing county government and making periodic reports to the citizens, and authorizing an increased levy in ad valorem taxes if requested by the County Commissioners. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $30,836 $36,103 $36,103 $38,124 Supplies - 300 300 300 Purchased Services 1,093 31,900 31,900 31,900 Fixed Charges - 100 100 100 Capital - - - - Gross County Cost $31,929 $68,403 $68,403 $70,424 Revenue - - -Net County Cost $31,929 $68,403 $68,403 $70,424 Budgeted Positions 1.0 1 .0 1.0 1 .0 Summary of Changes: No changes are requested for the 2026 budget. The $25,000 authorized for departmental audits goes back to the fund balance if unspent. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 146 Seven Year Trends District Attorney's Office 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 2020 2021 2022 2023 2024 2025 2026 n Reimbursed Costs 184,960 184,960 184,960 187,270 171,270 167,270 170,270 •County Costs 7,073,853 7,263,180 7,667,163 8,597,329 9,191,654 10,744,653 11,096,206 Link to chart data 147 Budget Unit Request Summary Department: District Attorney Budget Unit: District Attorney - 1000-15100 [CC_20810] Department Description: The District Attorney's Office prosecutes crimes upon complaints of citizens or investigation and complaint of law enforcement agencies; answers all criminal complaints of the people; handles such civil matters as juvenile actions and non-support actions; serves as attorney for all county officers, except the County Commissioners; and handles consumer fraud and welfare fraud complaints. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $9,240,208 $10,490,545 $11,124,116 $11,782,633 Supplies 53,066 160,018 168,800 168,800 Purchased Services 280,042 252,460 296,313 288,703 Fixed Charges 8,647 8,900 9,300 9,100 Capital - - - - Gross County Cost $9,581,963 $10,911,923 $11,598,529 $12,249,236 Revenue 170,645 167,270 170,270 170,270 Net County Cost $9,411,317 $10,744,653 $11,428,259 $12,078,966 Budgeted Positions 65.0 69.0 73.0 71 .0 Summary of Changes: Four positions were requested for 2026 for an additional $633,571 in personnel, including three attorneys and one additional investigator for the increased workload reflected throughout the judicial district. Other small increases include software increases per the IT Department memo ($7,782), and an increase of $1 ,000 for Roxio software. Purchased Services has an overall increase due to mandated expert witness fee increases, annual membership and assessment fees increasing, and travel and professional development for new employees. Finance/Administration Recommendation: The board, via work session in August 2025, approved a Deputy District Attorney at $172,378 in August 2025. The investigator position is recommended for the increased workload, however the two remaining attorneys are not recommended, as there are now three additional attorneys approved within the past two years. The hope is with some longevity; the efficiencies will increase and stabilize until additional courtrooms are opened. Because of the recommendation, travel and professional development were also reduced to only half of the increased request. The office also included an additional request of $4,890 in Memberships and Dues for the Colorado District Attorney's Council. Recommend approval of reduced expenses. 148 District Attorney - 1000- 15100 [CC_20810] (Continued) Board Action: The board agreed with staff recommendations to wait for a subsequent year to add the excluded two positions. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. Goals/Desired Outcomes/Key Performance Indicators: As a state official, the District Attorney does not provide workload measures or goals in the budget document. 149 Budget Unit Request Summary Department: District Attorney Budget Unit: Juvenile Diversion (Diverson Programs) - 1000-15200 [CC_20820] Department Description: The Diversion programs review and recommend charges in juvenile cases to reduce the juvenile caseloads for the Courts and Probation. Program staff review referred adult cases for Diversion to reduce the caseloads for the Courts and Probation. This decreases workload of Deputy District Attorneys. The case managers perform intake appointments using validated screening and assessment tools, create agreements, provide supervision, make referrals to community-based agencies, and a variety of other services to offenders who would otherwise be prosecuted through the Courts. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $301,097 $220,391 $220,391 $498,827 Supplies 717 764 764 1,264 Purchased Services 5,798 1,505 1,520 2,035 Fixed Charges 250 - 250 Capital - - - Gross County Cost $307,862 $222,660 $222,925 $502,126 Revenue 160,740 172,300 172,300 182,300 Net County Cost $147,122 $50,360 $50,625 $319,826 Budgeted Positions 2.5 2.5 2.5 4.0 Summary of Changes: No proposed changes for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: At the department's request, Adult Diversion (Org 24150) and Juvenile Diversion will be combined into Diversion Programs here, moving all personnel and requests to this Cost Center. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. Goals/Desired Outcomes/Key Performance Indicators: As a state official, the District Attorney does not provide workload measures or goals in the budget document. 150 Budget Unit Request Summary Department: District Attorney Budget Unit: Victim Witness - 1000-15300 [CC_20830] Department Description: The Victim Witness Assistance Unit provides services for victims of crime through the Federal Victims of Crime Act, Victim Assistance Law Enforcement, Crime Victim Compensation and the Victims' Rights Amendment. The VW Program provides services to all victims/witnesses involved in cases being prosecuted through the District Attorney's Office. Crime Victim Compensation provides monetary assistance to eligible crime victims who have reported the crime to a law enforcement agency. The Victim Assistance and Law Enforcement Fund (VALE) provide grant funding to agencies that provide direct and youth prevention services to victims in Weld County. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,021,948 $1,601,080 $1,601,080 $1,564,423 Supplies 35 385 350 350 Purchased Services 24,280 33,050 41,400 41,400 Fixed Charges - - - - Capital - - - Gross County Cost $1,046,263 $1,634,515 $1,642,830 $1,606,173 Revenue 126,551 507,991 617,534 537,160 Net County Cost $919,711 $1,126,524 $1,025,296 $1,069,013 Budgeted Positions 16.0 16.0 16.0 15.0 Summary of Changes: There were no proposed changes to staff for 2026. An increase for VALE/CVC biennial conference and Victim Witness program training needs was requested. Funding is anticipated to come from the following sources: • VALE Grant ($128,000) • VOCA Grant ($360,374 requested in 2026 application) • VALE Administrative Fund ($61 ,000) • Crime Victim Compensation Administration Fund ($68,000) 151 Victim Witness Assistance - 1000- 15300 [CC_20830] (Continued) Summary of Changes (Continued): Revenue changes for 2026 include: 1 . The 2026 VOCA Grant was requested at the previous grant amount from 2024, prior to a decrease. Funding announcements will not be provided until fall of 2025. 2. The VALE Board has requested that agencies prepare for a decreased grant, with cuts up to forty percent (40%). The county budget was submitted with a twenty percent (20%) decrease. 3. VALE Administrative funds are based on offender fines and fees, which can be unpredictable due to the number of cases filed and resolved within the year. Funds have continued to decrease due to judicial waivers. However, a Colorado Supreme Court Chief Justice directive was released in April 2025, which may lower the number of cases that are waived. 4. In 2024, the administrative amount assessed for Crime Victim Compensation dollars increased from ten percent (10%) to twenty percent (20%) statutorily. 5. The total grant revenue is requested at approximately $100,000 more than in 2025, as reductions are expected in 2026. Expenses were cut wherever possible to help offset these revenues. Finance/Administration Recommendation: Due to amended VOCA funding resulting in a reduction of over $80,000, and an anticipated decrease in VALE funding, the recommendation is to remove one FTE from the Victim Witness unit. This is a policy issue for the board. Recommend approval. Board Action: The board agreed with staff recommendations to decrease one position due to grant funding reductions.The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. Goals/Desired Outcomes/Key Performance Indicators: As a state official, the District Attorney does not provide workload measures or goals in the budget document. 152 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Finance - 1000-16100 [CC_11620] Department Description: The Finance and Administration office provides financial and administrative support to the Board of County Commissioners. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $668,809 $1,187,012 $933,693 $1,078,348 Supplies 57 500 120,500 80,500 Purchased Services 9,248 35,000 79,880 29,880 Fixed Charges 285 2,000 1,900 1,800 Capital - - - - Gross County Cost $678,399 $1,224,512 $1,135,973 $1,190,528 Revenue - - - - Net County Cost $678,399 $1,224,512 $1,135,973 $1,190,528 Budgeted Positions 4.0 5.0 4.0 5.0 Summary of Changes: In April 2025, the board eliminated a position, removing one FTE. Supplies are increasing by up to $120,000 based on RFP results for publishing software to combine the audited financials with the budget book and improve the output of both documents and allow for ADA compliance and more accuracy and simplicity. The ongoing cost of the publishing software will be significantly lower after implementation is complete. Purchased Services reflects a request for up to $50,000 in contract services to allow for a potential internal auditor position to improve cash handling, compliance, revenue collection and reconciliation. Removal of $5,100 is related to the vehicle expenses of the eliminated position, as well as the Employee Appreciation program under Fixed Costs, which accounts for half of all the Finance FTE for the General Fund, as well as the employees in this cost center. Overall decrease of $88,539. Finance/Administration Recommendation: The recommended budget removes $40,000 from the implementation cost of the publishing software after vendors had submitted their best and final offers. The contract internal audit service is removed from the recommended budget. While it would be a great service, reducing costs is the highest priority for 2026. 153 Finance and Administration - 1000-16100 [CC_11620] (Continued) Board Action: The final budget includes a move of 1 .0 FTE to Finance from Information Technology. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 2025 Strategic Priority Accomplishments: 1 . Budget presentations to the board for 2026 showed vast improvements of connection to the county-wide strategic plan and transparency. 2. Workday Implementation took up a majority of 2025, with multiple weeks of testing and validations for the Phase 2 roll out on January 1, 2026. 2026 Strategic Priority Objectives and Goals: 1 . Continue to develop incentives for increasing commercial industry development in the county. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Excess revenue over budgeted 21 .52% 10.00% 8.00% revenue Budgeted Expenses over actual expenses 15.89% 10.00% 8.00% 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.109 0.133 0.130 Per capita cost (county support) $1 .85 $3.26 $3.09 154 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Accounting - 1000-16200 [CC_11630] Department Description: The Accounting Department oversees all general accounting functions and must maintain and produce accurate records for various departments' use to allow proper budgetary control. The department maintains records for grants in the County and assists in the annual audit by an independent auditor, issues County warrants, and provides budgetary control by processing supplemental appropriations, etcetera. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,045,997 $1,305,599 $1,305,599 $1,001,949 Supplies 183,587 199,760 140,010 140,010 Purchased Services 31,142 55,300 55,300 52,300 Fixed Charges 997 500 500 300 Capital - - - - Gross County Cost $1,261,723 $1,561,159 $1,501,409 $1,194,559 Revenue - - -Net County Cost $1,261,723 $1,561,159 $1,501,409 $1,194,559 Budgeted Positions 9.0 9.0 9.0 6.0 Summary of Changes: No significant changes for 2026. Software maintenance has an overall decrease due to the elimination of Banner and iPayment in 2026. CanAm software ($120,000) originally anticipated under Accounting is moved to Countywide Technology and Projects. Finance/Administration Recommendation: Recommend approval. Board Action: In November 2025, the Board decided to move the 3.0 FTE of Payroll to Human Resources from Accounting, so the final budget includes the move of those three positions, $3,000 in training, and half of the Employee Appreciation dollars to Human Resources in 2026. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 155 Accounting - 1000- 16200 [CC_11630] (Continued) 2025 Strategic Priority Accomplishments: 1 . Workday Finance ERP implementation is on schedule. 2. Unit testing has been completed and End to End testing began July 2025 for an on-time go-live for January 1 , 2026. 2026 Strategic Priority Objectives and Goals: 1 . Workday go-live is scheduled for January 1 , 2026. This will help us achieve the following goal: Apply best practices, technologies, and systems in innovative, collaborative, and cost-avoidance/effective ways to provide excellent services and programs to our community today so that we are prepared for and remain resilient in the future. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of Account Payable warrants 17,440 16,770 13,160 issued Average number of employees paid 1 ,920 1 ,950 1 ,950 Number of employees trained in 150 150 150 General Ledger Total Inter•overnmental funds $1 18.12M $89.4M $83.9M 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.245 0.239 0.156 Per capita cost (county support $3.43 $4.15 $3.10 Account Payable warrants per week per A/P FTE 340 330 330 Employees paid monthly by Payroll FTE 960 650 667 156 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Homeland Security Grant - 7067-90100 [CC_21100] Department Description: Weld County took fiscal ownership of the Department of Homeland Security regional grant in mid-2023. The grant will be in place for multiple years and will roll up into the General Fund. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - $47,700 - - Supplies $6 - - Purchased Services - - - - Fixed Charges 385,267 494,385 $542,085 $164,530 Capital - - - - Gross County Cost $385,273 $542,085 $542,085 $164,530 Revenue 357,377 - - 164,530 Net County Cost $27,896 $542,085 $542,085 - Budgeted Positions 0.5 0.5 0.0 0.0 Summary of Changes: Finance has chosen not to refill the FTE position managing this grant, and the salary amount is requested to be transferred to the payment of the consultant that has assisted with this grant over many years. 2026 is the last year Weld County intends to be the fiscal agent for this program. Finance/Administration Recommendation: Recommend approval. Board Action: The County has chosen not to remain the fiscal agent of this grant program, so the close out of the remaining grant funds total only $164,530 in 2026. The changes were indicated by the grant manager contracted to manage these funds externally from the County. Approved as recommended. 157 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Purchasing - 1000-16300 [CC_11640] Department Description: The Purchasing department is responsible for all purchases whether by formal bid, telephone proposal, or quotation. The department maintains vendor bid lists for all types of bidding and seeks approval from the Board of County Commissioners on all bids over $50,000. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $421,328 $466,204 $466,204 $451,281 Supplies 360 400 400 400 Purchased Services 8,206 9,450 9,450 9,450 Fixed Charges 298 200 200 200 Capital - - - - Gross County Cost $430,192 $476,254 $476,254 $461,281 Revenue - - -Net County Cost $430,192 $476,254 $476,254 $461,281 Budgeted Positions 3.0 3.0 3.0 3.0 Summary of Changes: No changes requested for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 158 Purchasing - 1000-16300 [CC_11640] (Continued) 2025 Strategic Priority Accomplishments: 1 . Continued the improvement process for updating county contact templates to reduce risk exposure. 2. Boosted efficiency by creating standardized bid templates that also meet WCAG 2.1 accessibility requirements 3. Collaborated, streamlined, and reduced costs of purchases using cooperatives. 2026 Strategic Priority Objectives and Goals: 1 . Continue to improve paperless processes and remove duplicative processes. 2. Implement procurement process efficiencies through Workday. 3. Continue to leverage cooperative purchasing agreements to reduce spending while increasing efficiencies. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of formal bids presented to BOCC 217 200 200 Number of Purchase Orders placed 801 800 850 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.082 0.080 0.078 Per capita cost (county support) $1 .17 $1 .27 $1 .24 No. of formal bids/FTE presented to BOCC 146 180 185 159 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Human Resources - 1000-16400 [CC_11900] Department Description: The Human Resources Department plays a critical and strategic role in the effective operation of Weld County Government. This essential department is responsible for developing and enforcing employment policies, maintaining job descriptions/classifications, and administering fair and competitive compensation systems. Human Resources manages the full spectrum of employment functions, from recruiting and hiring to employee relations, disciplinary actions, and terminations. This ensures compliance with legal and organizational standards. The department also oversees and maintains the Humen Resources Information System (HRIS), which serves as the central system of record for personnel data and supports efficient processing, reporting, and analytics across all HR functions. In addition, Human Resources drives workforce development through comprehensive training programs for supervisors, managers, and front-line staff. It also oversees the County's benefits, leave management, risk management, and employee wellness/safety programs, which are vital to maintaining a safe, healthy and productive work environment. These core functions directly support the County's ability to attract, retain and develop a high-performing workforce dedicated to serving the citizens of Weld County. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $2,575,251 $2,885,053 $2,885,053 $3,566,030 Supplies 292,802 479,000 186,000 182,000 Purchased Services 296,762 283,400 326,400 329,400 Fixed Charges 2,401 2,200 2,200 2,500 Capital - - - Gross County Cost $3,167,216 $3,649,653 , $3,399,653 $4,079,930 Revenue - - -Net County Cost $3,167,216 $3,649,653 $3,399,653 $4,079,930 Budgeted Positions 23.0 22.0 22.0 25.0 Summary of Changes: The Human Resource Department's 2026 budget is projected to decrease by approximately $250,000. This reduction is primarily due to reallocation directives from the Finance Department. Human Resources is not submitting any requests for additional personnel, IT resources, or facility needs for 2026 but did experience some slight increases in software costs. Finance/Administration Recommendation: Finance removed $4,000 of other operating supplies to lower the increases requested. 160 Human Resources - 1000- 16400 [CC_11900] (Continued) Board Action: In November 2025, the Board moved 3.0 FTE associated with Payroll from Accounting to Human Resources. The changes in the final budget include $3,000 in Training, $300 from Employee Appreciation and salaries. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. Strategic Alignment: The Human Resources department aligns with all 6 strategic initiatives of Weld County by supporting a modern workforce and staying on top of initiatives that attract and retain top talent. Each of the below goals will aid in our continued commitment to being an Employer of Choice. As an Employer of Choice, Weld must implement flexible, creative and diverse methods of attracting, training, and retaining a workforce that is skilled, dedicated and supporting employees in achieving their goals. 2025 Strategic Priority Accomplishments: 1 . Workday Implementation: Celebrated the one-year anniversary of the successful launch of Workday Phase I in June 2024, streamlining HR operations and data management. 2. Compensation and Classification Study: Completed a comprehensive county-wide study, with implementation effective July 1 , 2025. This effort supports the long-term goal of transitioning to a true merit-based compensation system by 2028. 3. Payfactors Partnership: Partnered with Payfactors to support ongoing maintenance of the new pay structure and alignment with the county's compensation philosophy. 4. POWR Case Reduction: Achieved a reduction in POWR (Preservation of Weld Resources) cases, indicating improved workplace practices and employee relations. 5. Improved Turnover Trends: Continued positive trends in employee retention, contributing to greater workforce stability. 6. MVR Monitoring Rollout: Launched new Motor Vehicle Record (MVR) monitoring to reinforce employee safety and risk mitigation. 7. Health Plan Improvements: Realized a significant reduction in cardiovascular-related claims on the county's health plan, attributed to proactive, bi-annual screenings offered to all employees. 8. Benefits Enhancements: Continued to enhance the employee benefits package to better meet workforce needs and remain competitive. 161 Human Resources - 1000- 16400 [CC_11900] (Continued) 2026 Strategic Priority Objectives and Goals: In 2026, the Human Resources Department will focus on several key strategic initiatives to support organizational growth, workforce development, and the County's evolving compensation philosophy: 1 . Leadership Development: Continue investing in leadership development to prepare teams for the transition to a true merit-based compensation system by equipping leaders with the necessary tools and training. 2. Performance Management Program: Launch a new performance management program as a foundational tool to support merit-based pay and drive accountability, growth, and development. 3. Workday Phase II: Support the implementation and enhancement of Workday Phase II, with continued collaboration between Human Resources and Finance to maximize system capabilities and ensure long-term success. 4. Health Insurance Transition: Facilitate a smooth transition to a new health insurance provider, offering a more comprehensive plan and stronger partnership aligned with the County's employee wellness and financial objectives. 5. Compensation Maintenance: Uphold the County's evolving compensation philosophy by adhering to a regular market analysis schedule to ensure competitiveness in attracting and retaining talent. 6. Succession Planning and Talent Management: Prioritize succession planning and talent management as core HR functions, ensuring the County has a skilled and prepared workforce to meet the ongoing needs of Weld County residents. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Authorized County Positions (FTEs) 1,951 1,991 1 ,992 Occupied FTEs 1,757 1,885 1 ,950 Employees Terminated/Resigned/Retired 277 275 275 Employees Hired 361 400 425 Turnover Rate 16% 15% 14% 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.626 0.585 0.650 Per Capita Cost (County Support) $8.62 $9.71 $10.60 Personnel Served per FTE 101 98 80 162 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Wellness Program - 1000-16450 [CC_11900] Department Description: The Wellness Program is a subsidiary of Human Resources that focuses on the health and well-being of all Weld County employees by addressing department, as well as individual risk factors and building programming to reduce risk and promote a healthy lifestyle. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies $47,295 $116,500 $121,500 $121,500 Purchased Services 512,629 775,700 750,700 750,700 Fixed Charges - - - - Capital - - - - Gross County Cost $559,924 $892,200 $872,200 $872,200 Revenue - - -Net County Cost $559,924 $892,200 $872,200 $872,200 Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: The Wellness Budget is projecting a slight decrease in 2026 due to realignment of costs as directed by the Finance Department. Finance/Administration Recommendation: Recommend approval. Board Action: No changes between Proposed and Final. Approved as recommended. 2025 Strategic Priority Accomplishments: 1 . Continued to create wellness programming focused on trends presented through health insurance claims, such as skin cancer screening campaign. The cardiovascular system has proven successful, as cardiovascular claims are no longer in our top 5 highest cost categories. 2. Implemented a county-wide motor vehicle record program that coincides with a drug and alcohol screening program for all employees that have driving as an essential function of their job to reduce risk of our employees and the citizens of Weld County 3. Continued to offer safety and wellness programming to engage our employees in a culture that promotes health and safety. 163 Wellness Program - 1000- 16450 [CC_11900] (Continued) 2026 Strategic Priority Objectives and Goals: 1 . Improve engagement in the Employee Medical Clinic by increasing knowledge of what the clinic provides, partnering with the clinic on health campaigns, and continuing to build a relationship of trust with the clinic staff and management team. 2. Continue to build a culture that focuses on the health and safety of our employees by continuing to increase the awareness on safety and wellness through programs and campaigns. 3. Partner closely with workers compensation, property and liability, and health insurance carriers to create proactive approaches to reduce claims and address costly trends. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Wellness Incentive Program Completion 969 750 900 inBody Scans 909 1 ,800 1 ,800 IOME 50 Minute Counseling Sessions 934 900 1 ,000 Cardiovascular Screenings 518 550 550 2024 2025 2026 Efficiency Measures Actuals Estimated Projected Per capita cost (county support) $1 .52 $2.37 $2.27 164 Budget Unit Request Summary Department: Planning and Zoning Budget Unit: Planning Office - 1000-17100 [CC_12500] Department Description: The Planning and Zoning department provides the Weld County Planning Commission and Board of County Commissioners with research and recommendations regarding land use decisions in relationship to the Weld County Comprehensive Plan, zoning, development review, and the issuance of land use entitlements. The department provides information, guidance, and assistance to Weld County citizens and jurisdictions with land use decisions and community development activities. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $3,144,602 $3,437,526 $3,615,549 $3,944,069 Supplies 6,077 27,810 29,560 29,560 Purchased Services 318,899 604,476 642,776 650,776 Fixed Charges (595,773) 3,800 4,100 4,000 Capital • - - - - Gross County Cost $2,873,805 $4,073,612 $4,291,985 $4,628,405 Revenue 350,790 550,000 350,000 350,000 Net County Cost $2,523,015 $3,523,612 $3,941,985 $4,278,405 Budgeted Positions 25.0 25.0 29.0 27.0 Summary of Changes: Personnel Services included a mid-year 2025 approval requesting one promotion of an existing position, resulting in a $14,313 increase in Personnel. The 2026 request includes four promotions to existing positions, resulting in a $42,385 increase in Personnel. The promotions are to reclassify a Planning Tech II to an Executive Assistant/office Manager, an Engineer I position to an Engineer II, a Compliance officer Ito a Compliance officer II, and a Planner Ito a Planner II based on performance and certifications. The budget includes a request to add a new Engineer I position, resulting in an increase of $121 ,325. Historically, the department maintains a ratio of one Engineer for every two Planners; therefore, the increase in Planners necessitates hiring an additional Engineer. The requested increase in travel accounts for newly required conference participation, including Floodplain Management, Planning Law Updates, and Accela User Conferences that provide direct benefits to county operations. Additional increased travel costs are due to rising airfare, lodging, and per diem rates. These conferences provide critical regulatory updates, industry best practices, and technology training that directly enhances the efficiency of our planning processes. 165 Planning and Zoning - 1000-17100 [CC_12500] (Continued) Summary of Changes (Continued): Several staff members have obtained professional licenses (CFM, AICP, PE) that require continuing education credits (CEUs) to remain valid. Many of these CEU opportunities are not available locally, requiring travel to industry conferences and specialized training sessions. Without this budget increase, staff may risk losing their certifications, which could jeopardize the department's ability to meet regulatory requirements and maintain high professional standards. Finance/Administration Recommendation: Finance added salaries for the two additional FTE that were transferred mid-year to Planning, including one FTE from Oil and Gas and one FTE from Environmental Health. With those additions, Finance recommends delaying the promotions and new positions for another year or two with hopes efficiency can be developed with the existing staff. Also, travel and training were reduced from the requested $52,000 to a total of $30,000, which is still a $4,000 increase from 2025. However, thoughtful use of those dollars is requested to maximize training opportunities. Recommend approval of this budget. Board Action: The board agreed with staff recommendations to wait for a subsequent year to consider the new position and promotions. The final budget includes a restructuring of vehicle expenses from Building Inspection to Planning for historical coverage, salary changes reflected in the outcome of the compensation study, and approved COLA. Approved as recommended. Performance Measures 2024 2025 2026 Planning Activity Actuals Estimated Projected Land Use Permits (USR, COZ, ZPAG, etc.) 186 205 226 Land Division Permits FFD, MINF, LLA, etc.) 179 197 217 Total Number of Cases Processed 365 402 442 Pre-Application Meetings 253 300 330 Code Revisions 4 6 8 Small Business Incentive Program 2 0 0 2024 2025 2026 Development Review Activity Actuals Estimated Projected Gradin• Permits Issued 80 88 97 Access Permits Issued 623 685 754 IA's Project Collateral Dollars Collected/YR $696,978 $446,481 $500,000 Number of Flood Hazard Dev Permits (FHDP) Issued 73 80 88 Number of Flood Plain FP) Permits Issued 29 35 39 166 Planning and Zoning - 1000-17100 [CC_12500] (Continued) Performance Measures (Continued) 2024 2025 2026 Compliance Activity Actuals Estimated Projected Number of complaints COMP 339 373 410 Number of violations initiated (CCV) 229 252 277 Number of violations closed 233 256 282 Violations referred to County Attorney's office 71 78 86 Vouchers (Property clean up assistance) 13 14 15 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.680 0.691 0.728 Per capita cost (county support) $6.87 $9.37 $10.32 2025 Strategic Priority Accomplishments: 1 . Housing Needs Assessment (HNA): Building a Vision for Weld County's Housing Future a. Weld County advanced its Housing Needs Assessment (HNA) in alignment with Senate Bill 2024-174, ensuring compliance well ahead of the December 31, 2026, deadline. This initiative represented an exciting opportunity to better understand and plan for the evolving housing needs of the community. Final recommendations and refinements will be developed with input from staff, the PC, and BOCC, ensuring this plan is not just a compliance measure but a bold step forward in shaping a more inclusive and resilient Weld County housing landscape with adoption in Q4 of 2025. 2. Fee Study: Aligning Resources with Service Excellence a. To ensure Weld County's planning services remain both effective and equitable, a comprehensive fee study has been initiated, excluding impact fees, with a professional consultant engaged in May 2025. This project is a critical step toward modernizing cost structure, enhancing transparency, and reinforcing commitment to high-quality service delivery. While currently in the data-gathering stage, the study is on track for completion in alignment with the County's annual fee ordinance process. The resulting recommendations will support thoughtful, data-driven adjustments for 2026 that reflect both operational realities and dedication to customer service. 167 Planning and Zoning - 1000-17100 [CC_12500] (Continued) 2025 Strategic Priority Accomplishments Continued: 3. Code Updates: Modernizing for Clarity, Consistency, and Growth a. In 2025, Weld County made significant progress in updating land use codes to better reflect current practices and future needs. Revisions have been adopted to Chapter 27 (Planned Unit Developments) and Chapter 2 (graywater systems), modernizing and aligning code with best practices. Two additional ordinances will enhance clarity around agricultural land leveling and reservoir dredging (Chapter 8), the first phase of a comprehensive update to Chapter 21 , including Articles I and II and the repeal of Article IV. Updates to Articles III and VII are planned, while OGED is leading efforts on Articles V and VI, as well as updating key definitions and provisions in Chapter 23. Together, these efforts form the foundation of a cleaner, more efficient, and more future- ready development code for Weld County. 4. Comprehensive Plan: Charting a Unified Vision for Weld County's Future a. Weld County is preparing to embark on a once-in-a-generation update to its Comprehensive Plan, a bold and forward-thinking effort to shape the county's long-term growth, development, and preservation strategies. This plan will reflect the values of residents, the realities of our regional context, and the opportunities ahead. Building on a strong agricultural legacy and diverse communities, the plan will incorporate robust public engagement, cutting-edge mapping and scenario planning tools, and a deep understanding of Weld County's economic and environmental landscape. A consultant will be selected later this year to guide this process, with the goal of producing a plan that is visually compelling, highly actionable, and rooted in consensus. This initiative will ensure future land use decisions are not only legally sound and technically precise, but also visionary, inclusive, and built to last. 168 Planning and Zoning - 1000-17100 [CC_12500] (Continued) 2026 Strategic Priority Objectives and Goals: 1 . Ensure Healthy, Safe and Livable Communities by administering the Comprehensive Plan vision into actionable policies and decisions. 2. Balance Growth and Development by responsibly evaluating applications, ensuring consistency, and maintaining fair and uniform standards across the county. The Planning Department continues to update codes and policies that support balanced growth and development. These improved processes align to provide excellent, cost-effective service delivery to ensure county codes and policies continue to improve customer service and experience. 3. Plan for Resilient Infrastructure, Facilities, and Resources by restricting development in high-risk areas such as floodplains, enforcing setbacks and buffers, preserving wetlands and other open spaces. 4. Be an Employer of Choice by implementing creative and diverse methods for attracting and retaining a department workforce that is skilled and dedicated. Supports employees in achieving their goals by providing increased training opportunities and leadership programs. 5. Provide Excellent, Cost-Effective Service Delivery by reviewing processes and procedures to ensure that citizens and communities receive the best and most cost-effective services. 6. Enhance Accessible Communication, Outreach, and Awareness by providing online application submission, online payments, and the availability to track application progress in real-time without phone calls or office visits. The department coordinates with the Communications department to enhance accessible communication, outreach and awareness by proactively communicating and engaging with communities, employees and residents. 169 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Community Dev Block Grant - 1000-17150 [CC_11660] Department Description: The CDBG department administers the Community Development Block Grant program which is funded through an allocation from the U.S. Department of Housing and Urban Development. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $101,529 $105,807 $105,807 $108,246 Supplies 30 4,600 2,100 2,100 Purchased Services 5,807 29,907 77,400 75,900 Fixed Charges 1,152,814 1,070,996 1,066,355 1,066,355 Capital - - - - Gross County Cost $1,260,180 $1,211,310 $1,251,662 $1,251,662 Revenue 1,260,180 1,21 1,310 1,251,662 1,251,662 Net County Cost - - - - Budgeted Positions 1 .0 1 .0 1 .0 1.0 Summary of Changes: Increased budget for Fixed Charges and overhead to reflect increased revenue due to a larger grant allocation from HUD. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA, reducing operating expenses to offset the increase. Approved as recommended. 2025 Strategic Priority Accomplishments: 1 . Performed a Housing Needs Assessment for rural Weld County to inform affordable housing efforts thereby promoting self-sufficiency in LMI persons and improving their quality of life. (P1) 2. 100%of all contracts, agreements, memorandums of understanding etc. and entered and tracked in OnBase during 2025. (P3) 3. Increased social and/or civic engagement by 10% in 2025. (P6) 170 Community Development Block Grant - 1000- 17150 [CC_11660] (Continued) 2026 Strategic Priority Objectives and Goals: 1 . All Weld County CDBG projects funded with prior year program funds to be completed by the end of Program Year 2025 (PY25). a. CDBG grant funds assist Weld County municipalities to carry out infrastructure projects they could not otherwise afford. CDBG staff work with subrecipients to complete their projects as efficiently as possible and to meet current Federal, State and local standards. b. Priority 5A: Review processes and procedures to ensure that citizens and communities receive best and most cost-effective services. 2. Timely completion of a HUD compliant 2026-2030 Consolidated Plan for the Weld County CDBG Program. a. Share final plan with other County departments, most notably Planning and Public Works. b. Priority 1 E: Enhance awareness, use and exchange of survey data and other strategies across departments to support effective service provision. 3. Create a robust library of data sources for HUD beneficiary reporting requirements. a. Issues exist finding accurate numbers for smaller communities for whom specific census data is not readily available. Beneficiary data for all CDBG funded projects must be reported in HUD's IDIS (Integrated Disbursement and Information System) broken down by income (extremely low, low and moderate), race, ethnicity, number of Seniors, and disabled persons, etc. This data is not only required for reporting but to qualify the project as eligible for CDBG funding. Driven by the Federal objective that 70% of CDBG-funded projects serve low- and moderate-income persons or is a special project designed to remove barriers to accessibility which serves beneficiaries presumed by HUD to be low to moderate income as a group, i.e. Seniors/disabled persons. Weld County designed their program such that all projects funded with County CDBG dollars must meet the test of benefit to low- and moderate-income persons. b. When meeting with potential grant applicants prior to, or during, the initial screening process, the data for their municipality is shared with them, including the numbers of Seniors and disabled persons. This gives CDBG staff an opportunity to advocate their proposed project be designed as accessible by adding the construction of compliant ADA ramps to a street project or providing accessible parking in front of their newly renovated Senior Center or make the entire project about accessibility since these items would be eligible for CDBG funding given HUD's priority for accessibility. c. Priority 6B Strive to ensure that systems, services and facilities are accessible to communities. 171 Budget Unit Request Summary Department: Facilities Budget Unit: Facilities Department Administration - 1000-17200 [CC_11300] Department Description: Facilities maintain all 105 county buildings and grounds in the areas of air conditioning, heating, plumbing, carpentry, painting, electrical, lawn and grounds care, furniture moves, snow removal, etc. This Department performs cleaning tasks in the Courthouse, Centennial Complex, Human Services Buildings, South County Services Building, Public Works Headquarters, North County Jail, Health Building, Training Center, Southwest Weld Administration Building, Public Safety Administration Building, Alternative Programs Building, Community Corrections Building, Regional Crime Lab, and Weld Business Park Administrative Buildings. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $5,077,934 $6,001,545 $5,864,067 $6,204,906 Supplies 554,431 867,000 875,208 863,708 Purchased Services 6,613,703 7,566,358 7,826,1 12 7,824,077 Fixed Charges 13,453 (224,700) (224,800) (224,800) Capital - - - - Gross County Cost $12,259,520 $14,210,203 $14,340,587 $14,667,891 Revenue (3,226) 371,574 -Net County Cost $12,262,746 $13,838,629 $14,340,587 $14,667,891 Budgeted Positions 53.0 53.0 52.0 52.0 Summary of Changes: This is a summary of the six different units that will make up the Facilities department in 2026. The total increase in expenditures of $130,424 is 0.92%, reflected by increases in all county building utilities and repairs and moving $60,000 in armed security contract expenses from Non-Departmental to Facilities' Security unit. The increase is also offset with the moving of one FTE to Information Technology for the moving of audio/visual tickets to be housed under IT in 2026. Revenue has also been moved to Non-Departmental for the rental agreements within the Chase building, and Missile Site Fees that are still collected. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes operating adjustments to allow for the breakout of separate cost centers in 2026, salary changes reflected in the outcome of the compensation study, and the approved COLA. Approved as recommended. 172 Facilities - 1000-17200 [CC_11300] (Continued) 2025 Strategic Priority Accomplishments: • Responded to operational repair issues within 7 days of receipt and goal of completion within 30 days. 2026 Strategic Priority Objectives and Goals: 1 . Facilities Master Plan • 20-year Capital and Infrastructure mission • Begin with Fleet Building $19M construction. • (Communication 911 renovation and new backup Center, $8.5M). • Judicial Center • FCA: Facility Condition Assessment data drives decisions. • JAIL security and technology assessment vision. 2. Grants: Facilities plans to pursue and utilize grants to offset costs in the following areas: • DOLA Department of Local Affairs • Fleet $1 ,000,000 • Grounds Building $200,000 • Keenesburg Grader Shed $200,000 • EECBG (Energy Efficiency and Conservation Block Grant) • Lighting and Lighting Control Systems $231 ,000 3. Maintain operational plans to ensure resilient infrastructure: • Facilities to continue maintaining infrastructure throughout the County based on the following: a. Operational repair issues to be corrected within 7days of receipt. b. Forecasting infrastructure issues and creating a corrective action plan. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of square feet maintained 1 ,767,712 1 ,767,712 1 ,767,712 Number of preventative maintenance work orders (PMs) 275 300 300 Number of tracked repair work orders 11 ,816 12,000 12,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 1 .442 1 .410 1 .351 Per capita cost (county support) $33.37 $36.80 $37.26 Cost per square foot $6.26 $7.68 $7.94 173 Budget Unit Request Summary Department: Facilities Budget Unit: Weld Plaza - 1000-17250 [CC_11370] Department Description: The Weld Plaza Building was purchased in 2014 for future justice services and court related county offices. The building has excess space that will be leased until there is a county need. This budget accounts for the costs and rental revenues of the building. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies $3,520 - - - Purchased Services 315,391 - - Fixed Charges - - - - Capital - - - - Gross County Cost $318,911 - - - Revenue $566,783 - -Net County Cost ($247,872) - - - Budgeted Positions 0 0 0 0 Summary of Changes: As of 2023, most tenants outside of county business were no longer renting space, therefore, the Weld Plaza expenses and revenues are being moved to Facilities. Finance/Administration Recommendation: Recommend approval of removing this budget. Board Action: Approved as recommended. 174 Budget Unit Request Summary Department: Information Technology Budget Unit: Information Services - 1000-17300 [CC_12100] Department Description: Information Technology provides the technology involving the development, maintenance, and use of computer systems, software, networks, and telecommunications for the processing and distribution of data support services to Weld County. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $8,828,837 $9,065,548 $9,090,778 $9,344,456 Supplies 4,566,686 4,646,973 5,054,130 5,054,130 Purchased Services 175,275 94,900 96,900 96,900 Fixed Charges (2,384,723) (1,523,875) (2,197,731) (2,197,731) Capital 915,000 1,1 16,000 1,1 16,000 Gross County Cost $11,186,075 $13,198,546 $13,160,077 $13,413,755 Revenue - -Net County Cost $1 1,186,075 $13,198,546 $13,160,077 $13,413,755 Budgeted Positions 54.0 54.0 55.0 54.0 Summary of Changes: Personnel for 2026 remains static, however it also reflects the elimination of two part-time positions as discussed with the implementation of Workday, and the move of one (1 .0) FTE from Facilities to IT to take over audio- visual repair and assistance starting in 2026. The original position was budgeted at Grade 43 and moved to an IT Tech Support at Grade 35, with the remaining $20,000 in salary savings being moved to supplies for any break/fix small purchases for this new function. The biggest change is moving Countywide Technology and Projects back to a separate Cost Center starting in 2026. This allows for better analysis of IT functions without including the budget of up to $1 million, depending on available funding, and for other department requests and countywide software such as Workday and CanAm, that are not specifically IT software. Finance/Administration Recommendation: Finance increased Supplies by $1 ,200 and removed the same expense from Engineering for monitors that would be purchased by IT. Recommend approval. Board Action: The final budget includes the reduction of 1 .0 FTE that was moved to Finance, salary changes reflected in the outcome of the compensation study, and the approved COLA. Approved as recommended. 175 Information Technology - 1000-17300 ICC_12100] (Continued) Mission Statement (Information Technology): The mission of the Weld County Information Technology (IT) Department is to provide responsive, adaptive, transformative, innovative, and cost-effective information technology solutions and services. This assists County departments and offices to successfully achieve their objectives. IT will assist with the implementation and support of technology solutions empowering the citizens of Weld County to access information and mission critical services in a comprehensive, responsive and effective manner. 2025 Strategic Priority Accomplishments: 1 . Ensure Healthy, Safe, and Livable Communities: • HEP-1666 2025 Community Health Survey • OEM-1587 Emergency Response System Replacement • SO-1699 Axon Body Worn Cameras • HE - Health Mobile Unit • SO-1735 Command Bus • COM-1755 New 911 Protocols • WELD-1782 Address Standardization for Oil Field Sites 2. Balance Growth and Development: • WELD-1702 Migration to SharePoint • BOCC-1733 Assembly Room Audio Visual Replacement • FAC-1704 Audio/Video System - Conference Room Upgrades • IT-1546 Interactive Display - Administration Building • SS-1696 Chocolate/Phase II of TIMS • CTB-1421 Upgrade Record Management • PL- 1707 Storymaps for Planning Website • FAC-1513 Dispatch Remodel (10-Year Growth) • FAC-1697 Night Facilities Project • AS-161 1 2024 Aerial Imagery 3. Plan For Resilient Infrastructure, Facilities, and Resources: • PS-1538 Public Safety BCP • WELD-1783 MFA / Mobile Outlook Client / Activesync • WELD-1578 Enterprise Password Management • WELD-1693 Disaster Recovery BCP - Infrastructure 4. Be An Employer of Choice: • HR-1585 Wellness Platform RFP • WELD-1486 Workday Implementation Phase I • IT- Orientation Presentation/Support 5. Provide Excellent, Cost-Effective Service Delivery: • IT-171 1 2025 Data Protection • FAC-1536 Jail Security Electronics and Controls • PL-1646 Desktops for Accela Lobby Kiosks 176 Information Technology - 1000-17300 [CC_12100] (Continued) 2025 Strategic Priority Accomplishments (Continued): • IT-1657 Software RFP/Implementation of Haloit • SO-1533 Jail Muni Billing • AS-1429 Online Appeals 6. Enhance Accessible Communication, Outreach, and Awareness: • MV-1672 Upgrade Nemo Q Kiosk Installation - Greeley • MV-1673 Upgrade Nemo Q Kiosk Installation - Del Camino • IT-1703 Update Vendor Response Form Within RFP Template • PL-1707 Storymaps for Planning Website • WELD-1384 HB21-1 1 10 Conformance - Accessibility Standards 2026 Strategic Priority Objectives and Goals: IT Strategic Priorities for IT Excellence in County Governance 1 . Information Technology Security • Implement cybersecurity protocols across systems and endpoints. • Conduct regular audits and penetration testing. • Train staff on data privacy, phishing prevention, and secure practices. 2. Enterprise Architecture • Align IT infrastructure with organizational mission and departmental workflows. • Standardize technology stacks to ensure scalability and integration. • Document systems architecture for continuity and disaster recovery. 3. Business Alignment • Create measurable IT objectives that support business goals. (Service Level Agreement, System Uptime, Speed to Answer, etc.) • Involve stakeholders in the planning of tech initiatives via regular departmental and office meetings. • Develop application roadmap for each department and office that infuses Al technologies where appropriate. 4. Project Management • Use agile or hybrid frameworks to manage IT projects. • Define clear roles, milestones, and success metrics. • Create dashboards for transparency and executive oversight. 5. Service Management - Client Experience • Implement an ITIL-based framework for service delivery. • Monitor SLAs and user satisfaction through helpdesk analytics. • Continuously improve with user feedback loops and incident reviews. 6. Application Management • Track usage and performance throughout application lifecycles. • Establish regular updates and retirement schedules. • Ensure licensing, security patches, and interoperability standards. 177 Information Technology - 1000-17300 [CC_12100] (Continued) 2026 Strategic Priority Objectives and Goals Continued: 7. Infrastructure Management • Modernize physical and cloud infrastructure with resilience in mind. • Monitor uptime, latency, and performance KPIs. • Automate routine tasks and backups to improve reliability. 8. Data Management • Maintain a data governance policy covering privacy, access, and retention. • Implement secure, scalable data storage systems. • Use data analytics to inform policy and decision-making. 9. Innovation & Emerging Technologies • Identify opportunities with Al and loT. • Review opportunities for automation - chatbots, repetitive tasks, cybersecurity, etc. • Partner with other counties and municipalities or vendors for research and opportunities to increase efficiency. 10. IT Governance • Develop clear IT usage policies and training guidelines. • Brief the BOCC with bi-weekly updates and recommendations. • Ensure compliance with federal, state, and local regulations. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of Computing Devices Supported 3,750 4,347 4,500 Number of Personal Computer systems installed/replaced 350 575 500 Number of IT Mana•ed Projects 162 150 148 Number of Technical Support 1 ,400 1 ,400 1 ,200 Calls/Month Number of Virtual Servers Managed 325 325 400 Number of Application Mana•ed 130 130 180 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 1 .524 1 .489 1 .455 Per capita cost county support $30.44 $35.10 $34.20 Note: information technology has a comprehensive strategic plan available by emailing: rrose@weld.gov 178 Budget Unit Request Summary Department: Information Technology Budget Unit: Geographical Information Systems - 1000-17350 [CC_12110] Department Description: Geographical Information Systems (GIS) provides technical support for the development and maintenance of the Weld County geographical information system that serves the entire county and some outside entities. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies $368,819 $457,178 $450,800 $450,800 Purchased Services 3,160 3,160 3,360 3,360 Fixed Charges - - - - Capital - - - - Gross County Cost $371,979 $460,338 $454,160 $454,160 Revenue 1,341 1,600 700 700 Net County Cost $370,639 $458,738 $453,460 $453,460 Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: Small changes were made to accurately reflect expenses, including higher services, lower supplies and lower revenue. This unit typically comes in under budget. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 2025 Strategic Priority Accomplishments: 1 . Leveraged the benefits of the Esri Enterprise License Agreement to deploy innovative and cutting-edge technology. 2. Reviewed GIS systems and updated or migrated from software and web mapping applications that were being retired or deprecated. 3. Ensured that new GIS applications adhere to digital accessibility standards. 4. Provided GIS support for initiatives that preserve, promote, and protect the health, safety, and environment of Weld County. 179 Geographical Information Systems - 1000- 17350 [CC_12110] (Continued) 2026 Strategic Priority Objectives and Goals: 1 . Develop GIS applications that adhere to accessibility standards and provide communication and community outreach. 2. Employ best practices to upgrade or maintain GIS systems on current software versions to deliver innovative and secure technology. 3. Review existing workflows and processes to ensure streamlined and cost- effective methods are in place. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected # Parcels in Database 159,245 163,226 167,307 # Parcels Updated 4,043 3,981 4,081 # Available Coverage (Layers) in GIS 90 95 100 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 0.000 0.000 Per capita costs (County support $1 .01 $1 .22 $1 .18 Goals/Desired Outcomes/Key Performance Indicators: GIS is a division of Information Services, see goals for Budget Unit 1000-17300 [CC_12100]. 180 Budget Unit Request Summary Department: Information Technology Budget Unit: County-Wide Projects and Technology - 1000-17375 [CC_12120] Department Description: The County-Wide Projects and Technology cost center is used to track county-wide software expenses and to separate department- requested IT projects from the central IT budget. These projects have been approved through the IT evaluation process, allowing for clearer budgeting and accountability. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - $568,200 $946,710 Purchased Services - - 803,534 668,902 Fixed Charges - - - - Capital - - 592,134 - Gross County Cost - - $1,963,868 $1,615,612 Revenue - - -Net County Cost - - $1,963,868 $1,615,612 Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: Finance recommended using this Cost Center to accurately account for county-wide software such as CanAm and Workday, as well as separating the department requested IT projects to be separated from the IT budget. These include multiple projects that have made it through the IT project evaluation. Finance/Administration Recommendation: To reduce costs, Finance and IT deferred a total of five projects, amounting to $348,256, for a future year. Recommend approval of the reduced budget. Board Action: Approved as recommended. 181 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Printing and Supply - 1000-17600 [CC_11650] Department Description: The Print Shop provides printing and supply support, mail processing, and courier services to the county. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $41 1,496 $424,455 $424,455 $448,924 Supplies 62,312 74,000 74,000 74,000 Purchased Services 59,828 70,500 70,500 70,500 Fixed Charges 356 200 200 200 Capital - - - - Gross County Cost $533,992 $569,155 $569,155 $593,624 Revenue 234,721 191,000 191,000 191,000 Net County Cost $299,271 $378,155 $378,155 $402,624 Budgeted Positions 4.0 4.0 4.0 4.0 Summary of Changes: No changes requested for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the salary changes reflected in the outcome of the compensation study, and the approved COLA. Approved as recommended. 2025 Strategic Priority Accomplishments: Per Strategic Goal 5A, the goal of the Printing and Supply Division is to provide the most cost-effective services possible. Here are some examples: 1 . Health Department: Printing, sorting, stuffing, and mailing the tri-annual health survey to approximately 70,757 households to lower postage costs. There were four separate letters and postcards printed and prepared for mailing. 2. Public Trustee: Address, stuff, and mail foreclosures. In 2024, there were 686 foreclosures for a total of 7,451 letters mailed. Year to date, as of May 31 , 2025, there have been 419 foreclosures, and 4,388 associated letters mailed. 3. Treasurer: Delinquent tax notices are mailed out once a year. For 2024, 8,665 were organized and sent. This division also handles all returned mail from tax notices, and re-mails with forwarding address. They also keep a log for the Treasurer to update their files. 4. Assessor: Prints and sends the Notice of Valuation, Notice of Determination, and Personal Property Letters each year. 182 Printing and Supplies1000 - 17600 [CC_11650] (Continued) 2025 Strategic Priority Accomplishments (Continued): 5. Clerk and Recording: Sends the renewal tags for Motor Vehicle requests that are processed daily. In 2024, over 34,935 were sent out. This division also prints, sorts and mails all New Voter notices and any Colorado Department of Revenue notices or confirmation cards at the Clerk and Recorder's request. Undeliverable ballot notices are organized and tracked after every election. 6. Human Services: Monthly processes the M476, A2220 and CE33 reports for Child Support and Rosters and Remittance notices for Fiscal are printed, inserted and mailed out. 7. Instrumental in assisting other departments with mailing, such as Accounting for the annual requirement of 1099's and W-2's, Planning for USRs, PUDs and any other requests. 8. Every year in July, Printing and Supply assists the County Fair with printing and mailing any requested materials. 2026 Strategic Priority Objectives and Goals: Continuing to assist departments with large mail-merge projects to improve efficiency and lower the ever-rising postage and printing costs. This ensures accurate information is given to residents of the county at the lowest cost possible, directly impacting Strategic Goal 5A Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Print Orders 1 ,518 1 ,476 1,500 Mail Pieces 355,915 416,075 400,000 Supply Orders 6 10 10 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.109 0.106 0.104 Per Capita cost (county support) $0.81 $1 .01 $0.98 183 Budget Comparison Sheriff's Office Expenses 90,000,000 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 2021 2022 2023 2024 2025 2026 ■Budget 57,372,878 61,133,759 68,510,531 75,295,360 81,235,644 84,339,044 ■Actual 56,162,129 59,407,882 62,965,679 70,379,466 - Link to chart data 184 Sheriff' s Office 2026 Budget Summary 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $55,333,299 61,870,519 $62,150,632 $64,306,194 Supplies 1,313,621 2,244,972 2,244,972 2,244,972 Purchased Services 13,683,643 17,439,407 17,439,407 17,439,407 Fixed Charges (63,112)_ (39,800) (39,800) 44,900 Capital 115,014 303,571 303,571 303,571 Gross County Cost $70,382,465 81,235,644 $82,098,782 $84,339,044 Revenue 3,084,523 2,053,264 2,053,264 2,138,264 Net County Cost $67,297,942 79,291,984 $80,045,518 $82,200,780 Budgeted Positions 448.2 448.2 451.2 448.2 Administration Support Services U $887,093 Sheriff Administration $3,477,190 School Resource Officer $1,168,061 Records Unit - $1,412,272 Professional Standards $3,477,992 Evidence Unit I $456,707 $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 Patrol Victim Advocates I $324,039 Regional Lab • $963,453 Patrol $12,586,459 Ordinance Enforcement • $751,757 Investigations $4,262,362 Drug Task Force I $420,387 Contract Services I $192,031 Civil • $862,362 $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 Jail Security $29,557,354 Inmate Services $13,565,756 Courts &Transportation $6,566,751 Booking $3,407,018 $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 ■Series l ■Series2 ■Series3 ■Series4 ■Series5 Series6 Link to Chart Data 185 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Sheriff Administration - 1 000-21 1 00 [CC_20100] Department Description: The Administration Unit supports other budget units within the Sheriff's Office. This budget unit provides for policy development, formulation of written directives and overall direction by the Sheriff and upper agency staff. Typical activities performed within this budget unit include clerical staff support, agency service billing, agency procurement, Human Resources Department support, and lobby counter service access to the public. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $2,387,409 $2,449,167 $2,631,843 $2,603,332 Supplies 58,533 133,610 157,885 157,885 Purchased Services 119,420 654,861 657,573 657,573 Fixed Charges 21,888 44,900 45,200 44,900 Capital - 19,500 13,500 13,500 Gross County Cost $2,587,251 $3,302,038 $3,506,001 $3,477,190 Revenue 106,389 110,000 110,000 110,000 Net County Cost $2,480,861 $3,192,038 $3,396,001 $3,367,190 Budgeted Positions 16.0 16.0 18.0 16.0 Summary of Changes: Total Net Change: increase of $203,963. Personnel increase of $182,676 for adding two (2.0) new Law Enforcement Techs to handle the added duties mandated by SB 25-003. Purchased Services increased by $2,712, of which $5,801 is attributed to Vehicle Repair and Maintenance according to the advice of the Fleet Director. Supplies increased by $24,275, including a new printer for the north office due to increased customer service. Fixed Charges increased by$300 for employee appreciation for the entire Sheriff's Office. Capital decreased by $6,000 for multi-use printers bought in 2025, not needing replacement in 2026. Finance/Administration Recommendation: The recommendation is to increase FTE by one (1 .0) to see if the increased legislation really does result in an excessive increased workload. Finance would support a midyear increase if the workload increase is obvious. Also, employee appreciation was lowered by $200 to reflect the two (2.0) FTE not recommended for 2026. Board Action: The board removed the additional FTE with the intention that if the bill goes into effect, they will approve the new position(s) at that time. Approved as recommended. 186 Sheriff Administration Patrol - 1 000-21 1 00 [CC_20100] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals I Estimated Projected Press Releases (PIO) 26 28 30 Social Media Posts (PIO) 891 900 910 Vin Checks 1 ,751 1,900 2,000 Fingerprints 2,600 3,000 3,500 Concealed Handgun Permits Issued 5,003 5,300 5,600 CORA/CCJRA Re•uests and Releases 1 ,357 1,500 1,800 2024 2025 2026 Efficiency Measures Actuals I Estimated Projected FTEs per 10,000/capita 0.435 0.426 0.442 Per Capita cost (County Support) $6.75 $8.49 $8.59 187 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Booking - 1 000-21 1 1 0 [CC_20200] Department Description: The Booking Unit supports other budget units within the Sheriff's Office. This budget unit provides 24-hour data entry of prisoner information needed to complete the booking process. Additional responsibilities include managing prisoner property, money, inmate, and staff supplies, inmate mail processing, facilitating personal and professional visitation for inmates and lobby counter service access to the public. Revenue is generated from inmate telephone and commissary contracts. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $2,368,760 $2,725,554 $2,725,554 $2,830,647 Supplies 221,250 418,623 400,001 400,001 Purchased Services 40,684 62,330 60,370 60,370 Fixed Charges - - - - Capital - 30,000 116,000 116,000 Gross County Cost $2,630,694 $3,236,507 $3,301,925 $3,407,018 Revenue 124,648 126,500 120,000 120,000 Net County Cost $2,506,046 $3,110,007 $3,181,925 $3,287,018 Budgeted Positions 30.0 30.0 30.0 30.0 Summary of Changes: Net Change: increase of $71,918. Revenue decreased by $6,500, Supplies decreased by $18,622, and Purchased Services decreased by $1,960. Capital increased by $86,000: $20,000 to replace two (2) old copiers and $66,000 to replace multiple end-of-life ten printers. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 188 Sheriff Booking Unit - 1 000-21 1 1 0 [CC_20200] (Continued) Performance Measures 2024 2025 2026 Work Outputs IMO Actuals Estimated Projected Inmate Book-In 9,213 9,350 9,400 Inmate Book-Out 9,265 9,400 9,475 Jail Inmate mail outs 8,774 8,850 9,000 Jail Inmate mail ins 8,029 8,200 8,300 Personal Remote Inmate Visitation 35,858 36,000 36,500 Personal Onsite Inmate Visitation 2,328 2,500 2,600 Professional Onsite Inmate Visitation 2,328 2,400 2,500 Fingerprinting of Public 2,688 2,750 2,900 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.816 0.798 0.780 Per Capita cost (county support) $6.82 $8.27 $8.27 Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 189 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Professional Standards Unit - 1000-21120 [CC_20120] Department Description: The Professional Standards Unit supports other budget units within the Sheriff's Office. This unit is responsible for the administration of the internal affairs investigative process, recruitment, and screening applicants for employment within the Sheriff's Office. Additionally, this unit is responsible for developing, scheduling, facilitating, and documenting/tracking training for all divisions, updating policy and procedure to comply with current case law, best practice, and ensuring the Sheriff's Office practice and procedure are aligned. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,395,762 $1,578,469 $1,578,469 $1,551,758 Supplies 80,375 171,979 175,180 175,180 Purchased Services 845,017' 1,802,963 1,751,054 1,751,054 Fixed Charges - - - - Capital - - - - Gross County Cost $2,321,154 $3,553,411 $3,504,703 $3,477,992 Revenue 43,994 - -Net County Cost $2,277,160. $3,553,411 $3,504,703 $3,477,992 Budgeted Positions 12.0 12.0 12.0 12.0 Summary of Changes: Net Change: decrease of $48,708. No significant program changes requested for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 190 Sheriff Professional Standards - 1000-21120 [CC_20120] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals I Estimated Projected Polygraph 224 230 235 Hiring 112 115 115 Training (hours) Provided to WCSO 24,360 14,120 15,000 Academies 8 9 9 Use of force 239 262 289 Investigations 76 84 92 Detention Incidents Reviewed 2,707 3,167 3,705 Inmate Discipline Appeals 371 408 448 Detention Videos Copied 225 247 271 2024 2025 2026 Efficiency Measures Actuals I Estimated Projected FTEs per 10,000/capita 0.327 0.319 0.312 Per Capita cost (county support) $6.20 $9.45 $9.1 1 Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 191 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Civil Unit - 1 000-21 1 30 [CC_20300] Department Description: The Civil Unit provides a statutorily required function by serving civil process and precepts issued from the courts. Civil papers are generally court-issued documents but may also pertain to small claims, court summons, or subpoenas. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $746,442 $753,180 $753,180 $844,083 Supplies 700 1,200 500 500 Purchased Services 45,358 16,694 17,779 17,779 Fixed Charges - - - Capital - - - Gross County Cost $792,500 $771,074 $771,459 $862,362 Revenue 183,057 170,000 170,000 170,000 Net County Cost $609,442 $601,074 $601,459 $692,362 Budgeted Positions 7.2 7.2 7.2 7.2 Summary of Changes: The net change is an increase of $385. Supplies decreased by $700 and Purchased Services increase by $1 ,085 all of which is attributed to Vehicle repairs and maintenance per the advice of the Fleet Director. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 192 Sheriff Civil Unit - 1 000-21 1 30 [CC_20300] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Civil Process Served 6,065 6,238 6,413 Evictions 1 ,116 1,012 1,064 Sheriff's Sales (court orders for seized •roperty and equipment) 8 10 10 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.196 0.191 0.187 Per Capita Net County Cost $1 .66 $1 .60 $1 .56 Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 193 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Sheriff's Support Services - 1 000-21 1 40 [CC_20140] Department Description: The Support Services Unit supports other budget units within the Sheriff's Office. This unit is responsible for the coordination and facilitation of tracking, ordering, and maintaining designated equipment assigned in all divisions. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $100,428 $101,265 $101,265 $100,278 Supplies 563,264 1,041,516 786,370 786,370 Purchased Services 1,369 - 445 445 Fixed Charges - - - - Capital • - - - - Gross County Cost $665,081 $1,142,781 $888,080 $887,093 Revenue 1,015 - -Net County Cost $664,066 $1,142,781 $888,080 $887,093 Budgeted Positions 1 .0 1.0 1 .0 1.0 Summary of Changes: A $254,701 net decrease in expenses is requested for 2026. Supplies will decrease by $255,146. This reduction is reflected across costs as follows: $93,755 was a decrease in Firearm Supplies, $134,566 in Small Equipment, $27,525 in Uniforms, and a $200 reduction to Other Operating Supplies. An increase of $445 is requested in Purchased Services for maintenance of Lifeloc BAC FC10 Plus units. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 194 Sheriff Support Services - 1000-21140 [CC_20140] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected New Hire Equipment Procurement and Issue QM 61 40 75 Critical Equipment and Firearm Inventory (QM 12 12 12 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.027 0.027 0.026 Per Capita Net County Cost $1 .81 $3.04 $2.31 Goals/Desired Outcomes/Key Performance Indicators: See Administration, Detention, and Patrol Division Goals specific to new projects, physical plant maintenance, and equipment allocation and new personnel hires. 195 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Sheriff's Records Unit - 1000-21150 [CC_20130] Department Description: The Records Unit was established in 2020 when Law Enforcement Records services, which used to be contracted out to the Greeley Police Department, was brought in-house. The Records Unit is responsible for the processing, storage, dissemination to other criminal justice stakeholders, and the appropriate and legal release of criminal justice records for the Weld County Sheriff's Office. These responsibilities are accomplished while complying with all federal, state, and local regulations. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,287,878 $1,207,957 $1,207,957 $1,378,457 Supplies 7,052 19,420 27,475 27,475 Purchased Services 11,752 6,440 6,340 6,340 Fixed Charges - - - - Capital - - - - Gross County Cost $1,306,682 $1,233,817 $1,241,772 $1,412,272 Revenue 19,647 20,000 25,000 25,000 Net County Cost $1,287,035 $1,213,817 $1,216,772 $1,387,272 Budgeted Positions 14.0 14.0 14.0 14.0 Summary of Changes: Increase in Supplies for the purchase of replacement office chairs due to age, and new office scanner. Purchased Services decreased by $100. Finance/Administration Recommendation: Recommend Approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 196 Sheriff Records Unit - 1 000-21 1 50 [CC_20130] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Citations Processed 2,347 2,647 2,847 Weld County Criminal Reports Processed 16,473 10,035 10,737 Warrants - Added/Modified/Cleared 14,052 16,052 18,052 CORA/CCJRA Requests and Releases 6,024 6,445 6,896 Records Revenue $12,788 $13,682 $14,638 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.381 0.372 0.364 Per Capita Net County Cost $3.50 $3.23 $3.16 Goals/Desired Outcomes/Key Performance Indicators: 2023 total Records reports processed increased in total over 2022 actuals by 153%. It should be noted that report processing time has reduced significantly because of a new RMS. The new system is much more constrictive, and processing times are slower. A four (4) year trend shows a ten percent (10%) increase over 2020 actuals. Projected growth of new items is estimated at seven percent (7%) on average. 197 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Sheriff's Evidence Unit - 1000-21160 [CC_20110] Department Description: The Evidence Unit was established in 2020 when Law Enforcement Evidence services, which used to be contracted out to the Greeley Police Department, were brought in-house. The Evidence Unit is responsible for the intake, storage, security, and disposition of evidence (both physical and digital) and other property for the Weld County Sheriff's Office. These responsibilities are accomplished while complying with all federal, state, local and chain of custody regulations. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $246,993 $272,761 $272,761 $317,551 Supplies 53,356 100,970 109,020 109,020 Purchased Services 11,810 28,882 30,136 30,136 Fixed Charges - - - - Capital 7,918 - - - Gross County Cost $312,159 $402,613 $41 1,917 $456,707 Revenue 6,705 - -Net County Cost $305,454 $402,613 $411,917 $456,707 Budgeted Positions 3.0 3.0 3.0 3.0 Summary of Changes: An overall increase of $9,304 was requested for this budget unit for 2026. Supplies comprise much of the increase including purchases for a desktop scanner, refrigerator, and freezer. Purchased Services increased to reflect the vehicle repairs and maintenance of$389 and $865 in other small items. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 198 Sheriff Evidence Unit - 1 000-21 1 60 [CC_20110] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Total Evidence Items in Inventory 101 ,150 106,207 116,238 New Physical Evidence Items 2,735 2,871 3,014 New Di•ital Evidence Items 3,944 4,141 4,348 Total New Evidence Items 6,679 7,012 7,362 Items Disposed or Destroyed 1 ,547 2,200 3,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.082 0.080 0.078 Per Capita Net County Cost $0.83 $1 .07 $1 .07 Goals/Desired Outcomes/Key Performance Indicators: 2023 evidence submissions decreased in total over 2022 by six-point nine percent (6.9%), but the five (5) year trend shows a seven-point one percent (7.1%) increase over 2019 actuals. Estimated and projected growth of new items is estimated at three percent (3%) on average. A key element to effective Evidence Management is maintaining a one-to-one ratio of new physical items submitted to items disposed or destroyed. Significant investment in time and manpower will be necessary to improve this key performance metric. 199 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Sheriff's Patrol - 1000-21200 [CC_20350] Department Description: The Patrol Unit provides field response to reports of possible criminal activity or threat to public safety to include traffic safety enforcement in unincorporated areas of the county and within municipalities contracting for law enforcement service. Unit provides crime prevention information and strategy education, serves arrest warrants, transports prisoners, and conducts criminal investigations. Activities are frequently coordinated with municipal, other county, state, and federal law enforcement and regulatory agencies. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $8,380,535 $9,839,632 $9,839,632 $10,334,126 Supplies 87,393 162,496 250,315 250,315 Purchased Services 1,421,838 1,704,225 1,894,819 1,894,819 Fixed Charges - - - - Capital 15,000 110,400 107,199 107,199 Gross County Cost $9,904,766 $11,816,753 $12,091,965 $12,586,459 Revenue $146,401 78,000 74,000 74,000 Net County Cost $9,758,365 $1 1,738,753 $12,017,965 $12,512,459 Budgeted Positions 62.0 62.0 62.0 62.0 Summary of Changes: 2026 Net County Cost is increasing by $279,212 or 2.4%. Supplies are increasing by $38,400 to replace 5 ballistic vests, $18,156 for additional ballistic shields, $12,750 for new helmet mounted AXON cameras for SWAT, $3,500 for collapsable hazard cones, $4,000 for command bus equipment, $800 for Go Pro cameras for K9 units, $2,000 for magnetic vehicle signage, $300 increase in software licenses, and other small increases. Purchased Services increased by $190,594, $90,905 of which is for vehicle repairs and maintenance. $60,000 of the increase was allocated to the Frontera Co-Responder program, and an additional $44,500 for FARO Focus Premium USA, and $7,299 to replace an aging drone. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 200 Sheriff's Patrol - 1000-21200 [CC_20350] (Continued) 2025 Strategic Priority Accomplishments: 1 . Developed reporting metrics from Central Square. 2. Transitioned to "E-tickets" within Central Square. 3. Adjusted operations to send support to the jail to temporarily reduce/eliminate overtime. 2026 Strategic Priority Objectives and Goals: 1 . Work with other County departments to address abandoned recreational vehicles. 2. Deploy radio booster in North County to help School Resource officers in Briggsdale, Grover, Pawnee. 3. Focus on retention of patrol deputies. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Adult Custodial Arrest 1,957 2,057 2,157 Adult Non-Custodial Arrest 826 867 910 Juvenile Arrest 3 3 3 Total Traffic Stops 5,500 5,600 5,675 Total Traffic Warnin•s 3,597 3,700 3,745 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 1 .687 1 .649 1 .611 Per capita net cost $26.75 $31 .22 $31 .23 Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 201 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Sheriff's Investigations Unit - 1000-21205 [CC_20330] Department Description: The Investigations Unit is responsible for reviewing reports of criminal activity documented by patrol deputies and determine if a criminal act was committed, attempt to identify and apprehend the person(s) responsible and attempt to recover property that has been reported stolen. The investigations unit is available 24/7 to respond to the scene of criminal activity. This unit responds to, and investigates, any major persons and property crimes, including the collection and preservation of evidence, interviewing victims and potential suspects and people of interest, writing search and arrest warrants, preparing written reports, establishing probable cause, apprehending suspects, and testifying in court. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $3,050,072 $3,717,299 $3,717,299 $3,900,286 Supplies 96,566 71,020 60,896 60,896 Purchased Services 139,695 181,211 243,808 243,808 Fixed Charges - - - - Capital - 57,372 57,372 . Gross County Cost $3,286,333 $3,969,530 $4,079,375 $4,262,362 Revenue 63,334 - -Net County Cost $3,222,999 $3,969,530 $4,079,375 $4,262,362 Budgeted Positions 23.0 23.0 23.0 23.0 Summary of Changes: 2026 Net County Cost is increasing by $109,845 or 2.77%. Supplies are to decrease by $10,124. Purchased Services increased by $62,597 to reflect an increase in vehicle repairs and maintenance of $3,410, $49,000 for Flock cameras and related equipment, $6,986 ELSAG hardware and software coverage, and $3,061 for IRIS warranty. Capital will increase by $46,072 for two (2) new vehicle LPR systems and $1 1,300 for a Pole Camera for Arcules. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 202 Sheriff's Investigations Unit - 1000-21205 [CC_20330] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Cases Assigned 280 325 400 Cases Solved 249 295 350 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.626 0.612 0.598 Per capita net cost $8.77 $10.56 $10.60 Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 203 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Municipal Contract Enforcement - 1000-21210 [CC_20310] Department Description: The Municipal Contract Enforcement Unit provides law enforcement services for contract towns, Weld Central High School, and Aims Community College. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $160,805 $157,603 $157,603 $166,221 Supplies - - - - Purchased Services 10,590 24,235 25,810 25,810 Fixed Charges - - - - Capital - - - - Gross County Cost $171,395 $181,838 $183,413 $192,031 Revenue 177,174 186,264 202,280 202,280 Net County Cost $(5,779) $(4,426) $(18,867) $(10,249) Budgeted Positions 1 .0 1.0 1 .0 1.0 Summary of Changes: The 2026 Net County Cost is decreasing by $14,441 . The AIMS contract is responsible for$16,016 in increased revenue. Purchased Services will increase by $1 ,575 for vehicle repairs and maintenance costs. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of Dispatched Calls 66 69 72 Adult Arrests 2 2 2 Juvenile Arrests 1 1 1 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.027 0.027 0.026 Per Capita Net Cost $(0.02 $(0.01 ) $(0.05) Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 204 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: School Resource Officers Unit - 1000-21215 [CC_20370] Department Description: The School Resource Officer Unit provides law enforcement services for contract schools in unincorporated Weld County. The Unit will ensure safety and security of assigned schools, work with the schools for student intervention, investigate criminal incidents, and act as liaison between the school and the Sheriff's Office. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $938,245 $1,090,594 $1,090,594 $1,118,407 Supplies - - 2,200 2,200 Purchased Services 62,461 44,532 47,454 47,454 Fixed Charges - - - - Capital - - - Gross County Cost $1,000,707 $1,135,126 $1,140,248 $1,168,061 Revenue - - -Net County Cost $1,000,707 $1,135,126 $1,140,248 $1,168,061 Budgeted Positions 7.0 7.0 7.0 7.0 Summary of Changes: 2026 Net County Cost is projected to increase by $5,122. Supplies are increasing by $2,200 for SWAG for six schools and a master lock for school access. Purchased Services is increasing by $2,922, of which $2,872 is for vehicle repairs and maintenance. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of Dispatched Calls 974 1 ,022 1 ,074 Adult Arrests 34 36 38 Juvenile Arrests 5 6 7 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.191 0.186 0.182 Per Capita Net Cost $2.72 $3.02 $2.96 205 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Ordinance Enforcement - 1000-21230 [CC_20340] Department Description: The Ordinance Enforcement Unit provides limited enforcement of Weld County Ordinance 88, as amended, pertaining to dogs-at- large. Animal control officers are only available on a limited basis. Deputy response outside the dedicated time is limited to cases where public safety threat exists. This unit is also responsible for handling all calls for illegal dumping of trash/waste within the county, as enforceable by Weld County Ordinance. Animal control officers routinely collect illegally dumped items from county roadways and public property to ensure the safety of motorists traveling within the county. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $257,297 $329,726 $329,726 $347,435 Supplies 3,780 10,890 8,400 8,400 Purchased Services 311,017 383,890 395,922 395,922 Fixed Charges - (85,000) (85,000) - Capital - - - - Gross County Cost $572,094 $639,506 $649,048 $751,757 Revenue 10 - - 85,000 Net County Cost $572,084 $639,506 $649,048 $666,757 Budgeted Positions 3.0 3.0 3.0 3.0 Summary of Changes: 2026 Net County Cost is increasing by $9,542, or 14.9%. Supplies are decreasing by $2,490. Purchased Services will increase by $12,032, of which $4,127 is for vehicle repairs and maintenance. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. It also moved the transfer from the Solid Waste Fund used to offset expenses to Revenue instead of Interdepartmental charges. Approved as amended. 206 Ordinance Enforcement - 1000-21230 [CC_20340] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of dispatched calls 2,599 2,880 3,161 Animals Transported to Shelter 759 643 701 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.082 0.080 0.078 Per capita cost (county support) $1 .56 $1 .70 $1 .91 Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 207 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Regional Forensic Laboratory - 1000-21260 [CC_20360] Department Description: The limited forensic laboratory is jointly funded by the City of Greeley and Weld County. The two entities also have agreements for services on a contract basis. The laboratory provides forensic analysis of evidence and forensic computer analysis, latent prints, shoes and tires, controlled substances, and fire debris. It also has a DNA position assigned to the Denver CBI facility performing DNA analyses for Weld County in that lab.The laboratory meets the stringent requirements necessary for accreditation by the American Society of Crime Lab Directors. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $690,057 $765,015 $765,015 $787,486 Supplies 39,568 62,602 68,119 68,119 Purchased Services 97,402 101,461 98,348 98,348 Fixed Charges - - - - Capital 8,799 9,300 9,500 9,500 Gross County Cost $835,827 $938,378 $940,982 $963,453 Revenue 68,552 81,270 56,000 56,000 Net County Cost $767,274 $857,108 $884,982 $907,453 Budgeted Positions 5.0 5.0 5.0 5.0 Summary of Changes: The 2026 Net County Cost is increasing by $27,874 or three- point two five percent (3.25%). Supplies are increasing by $5,517. This increase is attributed to purchases of small equipment items, including a UV Crosslinker ($3,957), computer software, and Sumuri Recon ($1 ,350) and MSAB ($6,900). These increases are offset by reductions in Cellebrite licenses ($6,500), hard drives ($1 ,200), and lab supplies. Purchased Services is decreasing by $3,113. Capital costs will increase by $200 due to DME Forensic Workstations. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 208 Regional Forensic Laboratory - 1000-21260 [CC_20360] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Partner Agency Cases Submitted/ Partner Agency Cases Completed 1 ,993/2,555 2,063/2,811 2,187/3,120 Total Cases Submitted to the NCRFL/Total Cases Submitted to CBI Lab System 3,555/19,185 3,614/20,766 3,752/22,347 Court Testimony Appearances 48 52 60 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita (23 FTEs, 8 GPD/WCSO) 0.140 0.136 0.133 Per Capita Cost (County Support $2.14 $2.31 $2.29 2024 2025 2026 Effectiveness Measures Actuals Estimated Projected Quality Audit- Vault/ Personal Evidence/ Internal 52 52 58 Proficiency Testing (Test Run/Errors) 20/0 24/0 24/0 Goals/Desired Outcomes/Key Performance Indicators: The Northern Colorado Regional Forensic Laboratory (NCRFL) is a consortium of five (5) law enforcement agencies that have combined lab staff, along with CBI staff housed in Greeley, to provide forensic services to the Northern Colorado region, primarily to the participating agencies. Over the next year, efforts will focus on proactively addressing the existing service backlog, enhancing staff development through ongoing educational training, and significantly reducing turnaround times across all provided services. 209 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Victim Advocate Services - 1000-21300 [CC_20380] Department Description: The Victim Advocate Services Unit provides service for victims of crime through Victim Assistance (VALE/VOCA) funding. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $222,132 $231,172 $231,172 $232,646 Supplies 2,601 4,850 5,700 5,700 Purchased Services 36,789 64,953 85,693 85,693 Fixed Charges - - - Capital - - Gross County Cost $261,522 $300,975 $322,565 $324,039 Revenue 128,661 102,126 92,984 92,984 Net County Cost $132,861 $198,849 $229,581 $231,055 Budgeted Positions 2.0 2.0 2.0 2.0 Summary of Changes: The 2026 Net County Cost is increasing by $30,732. This increase is due, in part, to a projected decline in revenue resulting from reductions in grant funding. Supplies costs are increasing by $850, of which $600 will be for uniforms for VSU to present a professional appearance. Purchased Services is increasing by $20,740, $16,830 for SpidrTech Automated Survey Software Subscription, and the remaining $3,910 will be for vehicle repairs and maintenance. Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of victims and witnesses served 562 404 560 Victims served per 10,000/capita 12.51 12.97 13.28 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.054 0.053 0.052 Per capita cost (county support) $0.36 $0.53 $0.60 Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 210 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Multi-Jurisdictional Drug Task Force - 1000-21410 [CC_20320] Department Description: Multi-Jurisdictional Drug Task Force provides drug interdiction by overt and covert investigation throughout Weld County. This is the only drug or narcotics unit for any law enforcement agency in Weld County. Task Force personnel are directly supervised by the Greeley Police Department with policy and strategic direction from a Control Group of area chiefs and the Sheriff. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $352,104 $342,782 $342,782 $349,387 Supplies Purchased Services 70,248 71,000 71,000 71,000 Fixed Charges - - - - Capital - - - - Gross County Cost $422,352 $413,782 $413,782 $420,387 Revenue Net County Cost $422,352 $413,782 $413,782 $420,387 Budgeted Positions 2.0 2.0 2.0 2.0 Summary of Changes: There are no new requests for the 2026 budget period. This budget has successfully remained flat, as requested. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 211 Multi-Jurisdictional Drug Task Force - 1000-21410 [CC_20320] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Criminal Cases Opened 148 160 172 Drug Arrests 119 128 137 Search Warrants Executed 23 25 27 Cocaine Seizures (Pounds) 10.69 12 14 Methamphetamine Seizures Pounds) 29.04 32 34 Marijuana Seizures (Pounds 39.28 42 44 Meth Lab Seized 0 1 1 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs Per 10,000/Capita 0.054 0.053 0.052 Per Capita Cost (County Support) $1 .15 $1 .10 $1 .08 Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 212 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Inmate Services - 1000-24410 [CC_20220] Department Description: The Inmate Services Unit provides and oversees professional jail support services, such as medical care, food preparation, and facility programming to meet statutory mandates. This unit consists of licensed and unlicensed mental health professionals, inmate classification staff, and a part-time inmate chaplain who coordinates community volunteer services. The staff assesses inmate suicide risk, develops case management plans for inmates with special needs, and provides other programming to include Right to Read, trusty prisoner work, and the coordination of community-based services. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $2,078,228 $2,466,755 $2,586,619 $2,511,264 Supplies 43,560 52,626 75,738 75,738 Purchased Services 9,397,184 10,680,380 10,978,754 10,978,754 Fixed Charges - - - Capital 80,229 - - Gross County Cost $11,599,200 $13,199,761 $13,641,111 $13,565,756 Revenue 1,459,196 549,500 963,000 963,000 Net County Cost $10,140,004 $12,650,261 $12,678,111 $12,602,756 Budgeted Positions 20.0 20.0 21 .0 20.0 Summary of Changes: The 2026 Net County Cost is increasing by $27,950 to request the reclassification of the Chaplain position from a contract position for $78,883, annually, to a salaried position of $119,864 (including fringe). Supplies cost is increasing by $23,112, allocated as follows: $5,000 for medical equipment replacement, $16,500 for updated dental equipment, and approximately $2,000 for small kitchen equipment. Purchased services cost is projected to increase by $298,374. This rise in cost is primarily attributable to an increase of $169,749 in the existing inmate health services contract. The inmate food service contract is increasing by $127,400, as part of the set contractual increase. Revenue is forecasted to increase by $413,500 compared to the 2025 budget. 213 Inmate Services - 1000-24410 [CC_20220] (Continued) Finance/Administration Recommendation: The FTE position for Chaplain was removed, as it was not recommended for a year where expenses were requested to remain flat, however, this is a policy issue for the board. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. Performance Measures: Included in Security Unit (1000-24415) Summary. Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 214 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Security Unit - 1000-24415 [CC_20230] Department Description: The North Jail is a secure adult detention facility for offenders awaiting adjudication or serving court sentences. Colorado Statutes require the Sheriff to receive and safely keep all adult prisoners lawfully committed and hold them in a clean, wholesome, safe, and well-maintained jail. Additionally, a custodial crew is part of this unit and responsible to clean the North Jail Complex. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $25,615,451 $28,488,161 $28,465,734 $29,361,551 Supplies 39,504 63,086 94,458 94,458 Purchased Services 120,573 97,466 101,345 101,345 Fixed Charges - - - - Capital 10,986 - - - Gross County Cost $25,786,514 $28,648,713 $28,661,537 $29,557,354 Revenue 594,695 480,000 200,000 200,000 Net County Cost $25,191,819 $28,168,713 $28,461,537 $29,357,354 Budgeted Positions 205.0 205.0 205.0 205.0 Summary of Changes: 2026 Net County Cost is increasing by $293,000 or one percent (1%). The increase includes a reduction in Personnel Services due to the reclassification of six (6) Corporals down to Detention Deputies (-$72,725), and an increase due to adding one lieutenant for jail administration ($50,298). Supply cost is projected to increase by $31 ,372 due to increased perimeter safety equipment, such as active shooter response kits and ballistic helmets, as well as replacements of worn-out equipment. Purchased services is increasing by $3,879, driven by a $3,279 increase in vehicle maintenance and repair costs. Revenue is forecasted to decrease by $280,000 based on shorter DOC holdings which affect inmate stay reimbursements. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. 215 Security Unit - 1000-24415 [CC_20230] (Continued) Please Note: Detentions Division Efficiency Measures are calculated by combining Booking Unit (21 1 10), Inmate Services (24410), Security Unit (24415) and Courts and Transportation Unit (24420). These are the numbers used for calculations: Year FTEs Figure Type County Population Per Capita Net Cost 2017 232 Past 304,600 24,972,838 2018 265 Past 314,350 28,898,686 2019 279 Past 323,650 31 ,333,165 2020 286 Past 331 ,893 34,348,350 2021 309 Past 340,020 36,474,547 2022 314 Past 345,150 37,396,579 2023 314 Past 358,1 1 1 38,655,744 2024 290 Actual 367,453 43,818,842 2025 290 Estimated 376,012 50,242,482 2026 290 Projected 384,829 51 ,773,879 216 Security Unit - 1000-24415 [CC_20230] (Continued) Combined Performance Measures for All Offender Supervision 2024 2025 2026 Work Outputs Actuals Estimated Projected Avg. Secure Jail Population 591 600 625 Offenders Transported to Court Appearances 13,122 13,500 13,800 Detention Deputies Entering Basic Training 34 25 20 Projects Managed (Quality control, safety standards, contractor compliance, completion timelines) 3 4 4 Facilities Managed (Maintenance coordination and contract compliance on SO buildings and Property) 5 5 5 Vendor Contracts Managed (Hardware, software, technologies associated with building and services) 5 5 6 Work Orders (Submitted and reviewed) 1 ,985 2,000 2,020 2024 2025 2026 Efficiency Measures Actuals Estimated Projected Detention Division FTEs per 10,000 Capita 7.892 7.713 7.536 Per Capita Net County Cost $125.26 $132.74 $73.96 Average Medical Cost Per Inmate Daily 35.58 39.73 38.88 Avg. Food Cost Per Inmate Daily 6.76 7.31 7.58 44% at 45% at 47% at Secure Facility Occupancy Rate 591/1 ,335 600/1 ,335 625/1 ,335 Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 217 Budget Unit Request Summary Department: Sheriff's Office Budget Unit: Courts and Transportation Unit - 1000-24420 [CC_20210] Department Description: Colorado Revised Statute 30-1-114(2) requires the Sheriff to assist the District Attorney and the Courts of record in the county. August 17, 1994, 94 CV 419, Div. I, 19th Judicial District, ordered the Sheriff to provide security for the Weld County Courthouse. This unit provides the transportation of inmates held on Weld County court orders in other jurisdictions back to Weld County. Additionally, the unit is responsible for coordinating and facilitating the transportation of inmates to and from the North Jail Complex to their court appearances at the court complex. This unit supports the resources to comply with all these requirements. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $5,054,701 $5,353,427 $5,353,427 $5,571,279 Supplies 16,100 35,803 22,715 22,715 Purchased Services 940,436 959,811 972,757 972,757 Fixed Charges - - - - Capital - - - - Gross County Cost $6,011,236 $6,349,041 $6,348,899 $6,566,751 Revenue 30,263 40,000 40,000 40,000 Net County Cost $5,980,973 $6,309,041 $6,308,899 $6,526,751 Budgeted Positions 35.0 35.0 35.0 35.0 Summary of Changes: The 2026 Net County Cost is decreasing by $142. Supplies are decreasing by $13,088 due to less requests for small equipment and smaller requests for replacements and upgrades. Purchased Services increased by $12,946 of which $4,819 was related to increased vehicle repairs and maintenance. The remainder of the increase is approximately $12,000 more in transport costs, offset very slightly by small reductions elsewhere. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes the approved COLA and an additional 3% for accelerated step increases as approved by the board in 2024. Approved as recommended. Performance Measures: Included in Security Unit (1 000-244 1 5) Summary. Goals/Desired Outcomes/Key Performance Indicators: See the Detention Division and Patrol Division goals that follow the Sheriff's Office summary page. 218 Budget Unit Request Summary Department: Communications Budget Unit: County-Wide Communications - 1000-22100 [CC_10700] Department Description: The Weld County Regional Communications Center (WCRCC) provides dispatch services for 22 law enforcement agencies, 19 fire departments, 5 rescue/ambulance departments, and local government, including Public Works. Weld County assumed management of the WCRCC on September 2, 2013. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $9,414,216 $12,428,978 $12,350,694 $12,481,736 Supplies 23,105 51,700 51,700 51,700 Purchased Services 1,889,598 2,149,281 2,256,492 2,256,492 Fixed Charges 8,686 11,000 10,900 10,900 Capital - - - Gross County Cost $11,335,605 $14,640,959 $14,669,786 $14,800,828 Revenue 11,580,665 9,508,605 10,398,096 10,398,096 r r Net County Cost $(245,059) $5,132,354 $4,271,690 $4,402,732 Budgeted Positions 102.0 109.0 108.0 108.0 Summary of Changes: The 2026 budget request includes the reduction of one (1 .0) FTE (-$91 ,010) due to increased efficiencies and the reclassification of one (1 .0) Guard Terminal Specialist to a Law Specialist ($12,726) for quality assurance in Personnel Services. There are no proposed changes to Supplies for 2026. Purchased Services increased due to phone maintenance costs for an increased number of users. Fixed charges reflect a reduction of $100. Revenue increases by $907,423 which accounts for the cost allocation plan still contributing to forty percent (40%) of unreimbursed expenses, and small increases with the Adams County FRCC user agreement which is in year six out of ten years total. A small reduction in revenue of $17,932 was reflected as one agency paid off their lease agreement. 219 County-Wide Communications - 1000-22100 [CC_10700] (Continued) Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 2025 Accomplishments: 1 . Ensure Healthy, Safe, and Livable Communities: Kicked off protocol implementation for Emergency Fire Dispatch and Emergency Police Dispatch protocols which is project to go live on January 26, 2026. 2. Plan for Resilient Infrastructure, Facilities and Resources: Performed radio system upgrades to newest release at the time of implementation. Also assumed higher level involvement with planning committees. 3. Be an Employer of Choice: Implemented the opener and closer model to improve skill set of Certified Training officers and provide balance for training time. 2026 Budget Goals and Priorities: 1 . Plan for Resilient Infrastructure, Facilities and Resources: Complete networking encryption methods across FRCC and improve outage notification process for PSWC and FRCC. Complete county-wide update to addressing oil/gas sites to improve emergency response. Evaluate site security and determine hardening methods. 2. Be an Employer of Choice: Implement Supervisor certification process to include a training curriculum and continuing education program complaint with APCO ANSI 3.102.0-2017. 3. Provide Excellent, Cost-Effective Service Delivery: Achieve APCO Training Program Certification to demonstrate adherence to industry recommended standards as outlined in APCO ANSI 3.103.0-2010 to ensure employees are training to the highest standard of professional excellence. 220 County-Wide Communications - 1000-22100 ICC_10700] (Continued) Performance Measures _ 2024 2025 2026 Work Outputs Actuals Estimated Projected E-911 Calls 147,605 155,000 160,000 Non-911 Calls 207,124 290,000 315,000 CAD Incidents for Law and Fire/Ambulance 391,878 410,000 420,000 EMD Calls 23,216 25,000 26,000 Wireless Subscriber Service Tickets 466 480 500 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000 per Capita 2.776 2.899 2.806 Per Capita Cost - Operating Budget $(0.67 $13.65 $1 1 .10 EMD Call per FTE 227 245 250 CAD Incident per FTE 3,841 4,000 4,100 221 Budget Unit Request Summary Department: Information Technology Budget Unit: Public Safety Information System - 1000-22400 [CC_21200] Department Description: Public Safety Information System provides a comprehensive, integrated criminal justice system serving multiple public safety agencies, including, computer-aided dispatch, criminal records management, jail records management, and prosecution system. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,629,850 $1,701,930 $1,701,930 $1,788,330 Supplies 1,020,627 1,209,150 1,625,483 1,625,483 Purchased Services 14,626 22,550 22,550 22,550 Fixed Charges - - - - Contra Account - - - - Capital 108,534 - Gross County Cost $2,665,104 $2,933,630 $3,349,963 . $3,436,363 Revenue 3,762,299 1,227,309 1,414,641 1,414,641 Net County Cost $(1,097,195) $1,706,321 $1,935,322 $2,021,722 Budgeted Positions 10.0 10.0 10.0 10.0 Summary of Changes: Net County Costs for 2026 are increasing by $229,001 . Supplies are increasing by $416,333 which are specific to increases in software maintenance costs. Revenue is increasing $187,322 due to the proportional share of expenses allocated to outside agencies. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 222 Budget Unit Request Summary Department: Communications Budget Unit: Public Safety Wireless Communications - 1000-22500 [CC_20400] Department Description: Public Safety Wireless Communications provides wireless communication maintenance of radio equipment for all Weld County Regional Communications Center (WCRCC) users which are for twenty-two (22) law enforcement agencies, nineteen (19) fire departments, five (5) rescue/ambulance departments, and local government including Public Works. Weld County began offering this service in-house in June 2018. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $140,557 $147,698 $147,698 $154,490 Supplies 10,474 9,300 9,300 9,300 Purchased Services 6,994 102,322 102,322 102,322 Fixed Charges (548) 102,180 117,880 111,088 Contra Account - - - - Capital - - - Gross County Cost $164,296 $314,920 $377,200 $377,200 Revenue 284,632 314,920 377,200 377,200 Net County Cost $(120,336) - - - Budgeted Positions 1 .0 1.0 1 .0 1.0 Summary of Changes: Supplies increased by $15,700 for purchases made by the office and charged to the agencies. No other requested changes. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA, and a reduction in cost of goods sold to offset the salary increase. Approved as recommended. 223 Public Safety Wireless Communications - 1000- 22500 ICC_20400] (Continued) 2025 Strategic Priority Accomplishments: 1 . Implemented Time Division Multiple Access (TDMA) to all Weld County sites. 2. Increased interoperability with public safety agencies surrounding Weld County. 3. Upgraded all backhaul microwave paths to be encrypted with AES encryption. 2026 Strategic Priority Objectives and Goals: 1 . Perform radio system upgrade to newest release at time of implementation. 2. Obtain ICS/NIMS level certifications. 3. Assume more involvement with regional planning committees. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Service Tickets 466 480 500 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.027 0.027 0.026 Per Capita Cost (County Support) $(0.43 $0.00 $0.00 224 Budget Unit Request Summary Department: Coroner's Office Budget Unit: Coroner - 1000-23200 [CC_20600] Department Description: The Coroner's Office responds to all unattended deaths in Weld County. Autopsies are performed in all cases of suspicious death or at the discretion of the Coroner's or District Attorney's Office. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,361,361 $1,538,879 $1,538,879 $1,606,739 Supplies 22,792 48,948 55,200 55,200 Purchased Services 395,023 371,916 383,699 383,699 Fixed Charges 966 1,300 1,300 1,300 Capital - 8,000 - - Gross County Cost $1,780,142 $1,969,043 $1,979,078 $2,046,938 Revenue 26,125 63,000 63,000 63,000 Net County Cost $1,754,017 $1,906,043 $1,916,078 $1,983,938 Budgeted Positions 12.0 12.5 12.5 12.5 Summary of Changes: Supplies are increasing by $6,252, of which $17,100 are additional maintenance costs for VertiQ and Contexture. The offset is a reduction in Other Operating Supplies of $10,848. Purchased Services increased overall by $1 1 ,783. CCA annual membership fees are increasing by $322 and Medical Services by $9,750 for complex cases and additional exams and tests. Finally, Capital will decrease by $8,000 due to a lift added to the budget and purchased in 2025. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 225 Coroner - 1000-23200 [CC_20600] (Continued) 2025 Strategic Priority Accomplishments: 1 . Hosted well-received team-building events with other agencies to build comradery and better working relationships. 2. Continued to be a preferred provider of forensic services for Weld County and neighboring communities/jurisdictions. 3. Attended in-county training opportunities for staff (Active Shooter; compensation summary; mental health). 4. Activated and continued to enhance our coroner-specific database (VertiQ) with continued support from the IT department. 5. The morgue is now fully staffed (1 .5 FTE), resulting in enhanced service quality. 6. A replacement forklift (body lift) for the cooler is being ordered to enhance productivity. 2026 Strategic Priority Objectives and Goals: 1 . Provide better feedback to investigators and improve report writing. 2. To be 100% staffed. We are currently hiring a medico-legal death investigator. 3. A senior investigator is being prepared for the Deputy II position to support retention efforts. 4. Continue to work with VertiQ to provide timely statistics and incorporate historical case data. 5. Continue to evaluate the level of examination necessary to provide the best service for the deceased and community, while minimizing the cost to Weld County. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Total Number of Cases Reviewed 1 ,224 1,750 1 ,775 Number of Cases Investi•ated 787 825 1 ,010 Number of Autopsies/Examinations 295 295 300 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.327 0.332 0.325 Per Capita Cost County Support $4.77 $5.07 $4.98 Average Cost Per Autopsy/Examination (With Toxicology) $1,291 $1 ,291 $1,300 226 Budget Unit Request Summary Department: Justice Services Budget Unit: Pretrial Services - 1000-24100 [CC_21410] Department Description: Pretrial Services personnel collect and present relevant information the Court and other judicial officials regarding individuals recently arrested and booked into the Weld County Jail, along with recommendations for safe and appropriate pretrial release options. Personnel also provide supervision of defendants released prior to trial, with the objective of reducing unnecessary and costly pretrial incarceration, assuring court appearance compliance, and minimizing the risk of new criminal activity during the pretrial period. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,752,810 $1,922,293 $1,922,293 $1,994,508 Supplies 23,707 49,600 51,500 51,500 Purchased Services 226,495 432,200 464,200 464,200 Fixed Charges 1,635 1,700 1,700 1,700 Capital - - - - Gross County Cost $2,004,647 $2,405,793 $2,439,693 $2,511,908 Revenue 39,361 47,000 47,000 47,000 Net County Cost $1,965,287 $2,358,793 $2,392,693 $2,464,908 Budgeted Positions 16.5 17.0 17.0 17.0 Summary of Changes: The 2026 request includes an increase in Supplies of $1 ,900 for software as directed by IT. Purchased Services is increasing by $32,000 due to accounting for Shred-It services of $2,000 and adding $30,000 for language line services, substance use testing, security services, and transferring budget unit 24125-6379 into Pretrial Services. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 227 Pretrial Services - 1000-24100 [CC_21410] (Continued) 2025 Strategic Priority Accomplishments: Weld County Strategic Priority 1—Ensure Healthy, Safe, and Livable Communities: Continued evidence based pretrial release risk assessment and supervision best practices of defendants in the community; assured defendants' court appearances and law abidance. Weld County Strategic Priority 4—Be an Employer of Choice: Increased one-half (0.50) FTE in Personnel Services, to move two (2) part-time positions to full-time to strengthen overall staffing model. Weld County Strategic Priority 5—Provide Excellent, Cost-Effective Service Delivery: Continued variable cost avoidance to help manage the expense of operating the jail. 2026 Strategic Priority Objectives and Goals: Continued achievement of all the above Weld County Strategic Priorities 1, 4 and 5. 1 . Continue variable cost avoidance to help manage the expense of operating the jail. 2. Collaborate formally with UNC's Department of Criminology and Criminal Justice to complete research of local and statewide practices of pretrial release decisions, defendant community supervision conditions, and delivery of Pretrial Services. 4. Provide professional development and training to enhance employee job satisfaction, and completion of Leadership Academies by all managerial staff. 5. Assist Courts and justice system stakeholders to deliver enhanced services to pretrial defendants with co-occurring illicit substance use and behavioral health disorders. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Pretrial Services Risk Assessments 3,000 3,000 3,100 Defendants on Pretrial Supervision (ADP 1,580 1,634 1 ,650 Domestic Violence Screening Assessments 830 860 870 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.449 0.452 0.442 Per Capita Net Cost $5.35 $6.27 $6.22 228 Budget Unit Request Summary Department: Justice Services Budget Unit: Work Release - 24125 [CC_21420] Department Description: Pursuant to Section 18-1 .3-106, C.R.S., Courts are authorized to utilize alternative sentencing programs. These programs provide a cost-effective option to traditional incarceration by offering structured supervision for low-risk offenders, helping to reduce reliance on secure custody while maintaining public safety. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $2,212,218 $2,328,931 $2,328,931 $2,407,387 Supplies 12,762 28,890 32,490 32,490 Purchased Services 150,747 267,339 232,947 232,947 Fixed Charges 1,908 2,000 2,000 2,000 Capital - - - - Gross County Cost $2,377,635 $2,627,160 $2,596,368 $2,674,824 Revenue 428,971 600,000 600,000 600,000 Net County Cost $1,948,664 $2,027,160 $1,996,368 $2,074,824 Budgeted Positions 20.0 20.0 20.0 20.0 Summary of Changes: 2026 requests include an increase to Supplies of $3,600 for fees and a $608 increase to the Comcast cable bill. Purchased Services is decreasing by $35,000 due to moving costs to Pretrial Services for Electronic Monitoring and into the associated program costs. These changes result in a decrease of $30,792. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 229 Work Release/Electronic Monitoring - 1000- 24125 [CC_21420] (Continued) 2025 Strategic Priority Accomplishments: Weld County Strategic Priority 1—Ensure Healthy, Safe, and Livable Communities: Delivered safe, community-based sentencing alternatives that generated variable cost avoidance and savings, while also providing effective programs focused on employment and life-skills development. Achieved an 80% successful completion rate for the Work Release program and a 91% rate for the Electronic Home Monitoring program. Weld County Strategic Priority 4—Be an Employer of Choice: Achieved a 90%o staff retention rate. Weld County Strategic Priority 5—Provide Excellent, Cost-Effective Service Delivery: Continued to provide alternatives to incarceration costs. 2026 Strategic Priority Objectives and Goals: Continued achievement of all the above Weld County Strategic Priorities 1 , 4 and 5. 1 . Increase residential daily subsistence rate at Work Release program by 1 .06% (from $16 to $17 per day). 2. Deliver, safe, community-based sentencing alternatives to create variable cost avoidance and savings and offer effective programs and employment and life-skills building opportunities to clients. 3. Diversify in-house services for specialized offenders. 4. Provide professional development and training to enhance employee job satisfaction, and completion of Leadership Academies by all managerial staff. Performance Measures r 2024 2025 2026 Work Outputs Actuals Estimated Projected Avg. Work Release Clients - ADP 80 80 90-100 Avg. Electronic Home Monitoring - ADP 45 45 50 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.544 0.532 0.520 Per Capita Net Cost $5.30 $5.39 $5.19 230 Budget Unit Request Summary Department: District Attorney's Office Budget Unit: Adult Diversion Services - 1000-24150 [CC_20800] Department Description: Adult Diversion Services offers persons charged with criminal offenses alternatives to traditional criminal justice or juvenile justice proceedings. Staff members screen defendants for acceptance into the program and develop service plans to address defendants' risks and needs. Completion of the program will result in dismissal of charges or its equivalent. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1 17,638 $186,726 $186,726 $- Supplies - 500 500 - Purchased Services 1,364 500 515 - Fixed Charges 150 - 150 - Capital - - - Gross County Cost $119,152 $187,726 $187,891 $- Revenue 5,550 10,000 10,000 Net County Cost $113,602 $177,726 $177,891 $- Budgeted Positions 1 .5 1.5 1 .5 0.0 Summary of Changes: A total of $165 in increases are requested for 2026. Purchased Services will increase by $15 for printing costs and Fixed Charges will increase by $150 for employee appreciation. Finance/Administration Recommendation: Recommend approval. Board Action: At the request of the department, these revenues and expenses were moved to Juvenile Diversion, and the Cost Center will be changed to reflect both Diversion programs in 2026. Approved as recommended. Goals/Desired Outcomes/Key Performance Indicators: As a state official the District Attorney does not provide workload measures or goals in the budget document. 231 Budget Unit Request Summary Department: Justice Services Budget Unit: Community Corrections - 24200/24220 [CC_21400] Department Description: Through local government, a Community Corrections Board is authorized, under Article 27 of the Colorado Revised Statute, to administer funds allocated by the Colorado legislature through the Division of Criminal Justice (DCJ) for administration and placement of offenders into a community corrections program. The Weld County Community Corrections Board, under the authority of the Board of Commissioners of Weld County, and through the department, sub-contracts with a selected vendor to provide residential and non-residential supervision services of adult felony offenders sentenced directly to the program as, or in lieu of, a transition from prison. Justice Services oversees all aspects to the daily administration of community corrections. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1 17,384 $1 18,21 1 $130,352 $130,352 Supplies 775 5,000 2,000 2,000 Purchased Services 4,701,086 4,095,817 4,253,225 4,253,225 Fixed Charges 26,052 6,000 3,200 3,200 Capital - - - - Gross County Cost $4,845,297 $4,225,028 $4,388,777 $4,388,777 Revenue 4,823,614 4,222,379 4,386,128 4,386,128 Net County Cost $21,682 $2,649 $2,649 $2,649 Budgeted Positions 1 .4 1.4 1 .4 1.4 Summary of Changes: The state allocation for the placement of adult offenders for the following services for SFY 25/26: $3,878,636 for Residential Diversion, Transition, Condition of Probation and Condition of Parole placements (148 beds); $199,545.50 for Non-Residential Diversion services (55 slots); $75,000 for offender Treatment Support Services; $76,321 .36 for Facility Payment funding to lessen vendor staff turnover and promote evidence-based programming. Increase in Personnel Services to account for anticipated COLA and correcting the allocation of benefits. Supplies, Purchased Services and Fixed Charges will be decreasing by $3,000, $3,681 , and $2,800 respectively to offset the personnel cost increases. The contractor lease rate was adjusted to cover the increase in utilities and other maintenance costs at the facility, for a budgeted amount of $351 ,050 for 2025/26. This amount is listed as revenue under Non-Departmental Budget Unit #1000- 90100. 232 Community Corrections Administration - 1000- 24200/24220 [CC 21400J (Continued) Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 2025 Strategic Priority Accomplishments: Weld County Strategic Priority 1—Ensure Healthy, Safe, and Livable Communities: 1 . Provided ongoing taxpayers' savings with less expensive and effective placement alternatives to jail and prison incarceration for adult offenders. Completed Request for Proposal (RFP) process to select Community Corrections Services provider and updates to the facility Lease Agreement. 2. Correctly and promptly screened all offender referrals from the Courts, the DOC/Parole for possible placement in a community corrections program; screened to assure for low recidivism and successful placements; scheduled auditing of program performance in adherence to contractual expectations; and executed of new Master Contract with the state. Weld County Strategic Priority 4—Be an Employer of Choice: 100% employee retention rate. Weld County Strategic Priority 5—Provide Excellent, Cost-Effective Service Delivery: 1 . Correctly received, managed, and processed all state-allocated funds. 2. Provided ongoing taxpayers' savings with less expensive and effective placement alternatives to jail and prison incarceration for adult offenders. 2026 Strategic Priority Objectives and Goals: Continued achievement of all the above Weld County Strategic Priorities 1 and 5. 1 . Correctly and promptly, screen all offender referrals from the Courts, the DOC/Parole for possible placement in a community corrections program; screen to assure for low recidivism and successful placements; and implement new Structured Decision-Making Tool for the Weld County Community Corrections Board. 2. Continue daily oversight of day-to-day community corrections operations and with physical plant upkeep and maintenance of the Community Corrections Facility. 3. Continue schedule auditing of program performance in adherence to contractual expectations. 4. 100% compliance to receive, manage, and process all state-allocated funds. 5. Continue ongoing taxpayers' savings with less expensive and effective placement alternatives to jail and prison incarceration for adult offenders. 233 Community Corrections Administration - 1000- 24200 & 24220 [CC_21400] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Intervention Community Corrections Services (contractor): Total Average Daily Populations of offender Populations by Type - Residential Transition, Residential Diversion, and Non-Residential Diversion 170 170 180 Annual Referrals for Screening and Placement 800 800 800 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.039 0.038 0.037 Per Capita Cost (County Support) $0.06 $0.01 $0.01 234 Budget Unit Request Summary Department: Planning and Zoning Budget Unit: Building Inspections - 1000-25100 [CC_12510] Department Description: Building Inspection administers building codes, reviews plans, and makes on-site inspections during each phase of building construction to ensure minimum life safety requirements are met. The Department also assists Weld County citizens in understanding and applying the International Building Codes consistent with protecting the health, safety, and welfare of our citizens. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,488,292 $1,696,970 $1,706,168 $1,805,681 Supplies 114,197 158,945 185,446 185,446 Purchased Services 38,207 81,978 85,728 85,728 Fixed Charges 376,877 - - - Capital - - - Gross County Cost $2,017,573 $1,937,893 $1,977,342 $2,046,855 Revenue 1,951,487 2,285,000 2,285,000 2,285,000 Net County Cost $66,086 $(347,107) $(307,658) $(238,145) Budgeted Positions 14.0 13.0 14.0 14.0 Summary of Changes: Personnel Services includes a 2025 mid-year request to reclassify a Permit Tech Ito Permit Tech II which was approved for$9,198. Supplies are increasing by $1,000 for logo gear for staff to maintain a consistent and professional appearance when interacting with citizens, as well as an additional $500 for office supplies. Purchased Services will increase by $25,001 for Accela, AGT, Bluebeam and Selectron increased software costs. Additions of $2,350 and $1,000 are included in Purchased Services for increased travel and certifications costs for continuing education. These training sessions are not available locally, necessitating out-of- town travel to attend conferences and certification workshops. Without adequate funding, staff risk losing their certifications, which would jeopardize the department's ability to maintain compliance with regulatory requirements and industry standards. Finance/Administration Recommendation: Recommend approval. 235 Building Inspection - 1000-25100 [CC_12510] (Continued) Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 2025 Strategic Priority Accomplishments: Fee Study Analysis: • Ensured costs fairly reflected service delivery while remaining competitive with neighboring jurisdictions. Fee types include building permits, development applications, and inspection fees. Improved Service of Scheduling Inspections: • Implemented Selectron Voice Response (IVR), which is an automated phone system integrated with Accela to streamline inspection requests and improve department productivity and customer service. 2026 Strategic Priority Objectives and Goals: • Ensure Healthy, Safe and Livable Communities by enforcing building codes to ensure public safety standards. • Balance Growth and Development by responsibly evaluating applications, ensuring consistency and maintaining fair and uniform standards across the county. The Building Department continues to update codes and policies that support balanced growth and development. These improved processes aim to provide excellent, cost-effective service delivery to ensure county codes and policies continue to improve customer service and experience. • Plan for Resilient Infrastructure, Facilities, and Resources by conducting thorough inspections to verify compliance with standards and providing expert advice on building requirements and best practices. • Be an Employer of Choice by implementing creative and diverse methods for attracting and retaining a department workforce that is skilled and dedicated. Support employees in achieving their goals by providing increased training opportunities and leadership programs. • Provide Excellent, Cost-Effective Service Delivery by reviewing processes and procedures to ensure that citizens and communities receive the best and most cost-effective services. • Enhance Accessible Communication, Outreach, and Awareness by collaborating with the Communications Department to enhance accessible communication, outreach, and awareness by proactively communicating the Accela Citizen Access online building permit submittal process to improve government efficiencies. 236 Building Inspection - 1000-25100 [CC_12510] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of Building Permits Issued 1,925 2,1 18 2,390 Number of Inspections Performed 5 5 5 Number of Inspectors 1,790 1,969 2,166 Number of Plan Reviews 3 3 3 Number of Plans Examiners 5 5 5 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.381 0.346 0.364 Per Capita Cost (County Support) $0.18 $(0.92) $(0.80) 237 Budget Unit Request Summary Department: Oil and Gas Energy Department Budget Unit: Oil and Gas Energy - 1000-25200 [CC_12300] Department Description: The Oil and Gas Energy Department is responsible for permitting, regulating, and enforcing surface and air oil-and-gas operations for drilling sites located in unincorporated areas of Weld County. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $991,070 $1,264,546 $1,440,751 $1,481,800 Supplies 34,621 35,200 37,500 37,500 Purchased Services 427,358 382,803 138,250 134,750 Fixed Charges 747 900 800 800 Capital - - - Gross County Cost $1,453,796 $1,683,449 $1,617,301 $1,654,850 Revenue 527,193 537,500 506,500 506,500 Net County Cost $926,603 $1,145,949 $1,1 10,801 $1,148,350 Budgeted Positions 8.0 9.0 8.0 8.0 Summary of Changes: Personnel Services is increasing due to a request to reclassify an Oil and Gas Inspector II position to Lead Oil and Gas Inspector position, and to request reclassification of a Regulatory Analyst I to II. Additional changes to Personnel Services include moving Planning staff related to Oil and Gas into the correct department, as well as moving one Engineer over to Planning. This will eliminate the need for chargebacks. Supplies are increasing by $1 ,400 related to the IT software allocation memo, as well as $1,000 for uniforms and logo apparel to maintain a professional appearance when interacting with the public. Purchased Services decreased primarily due to the removed chargeback from Planning. Finance/Administration Recommendation: The reclassifications are not recommended during a flat budget year. Finance also removed the increase in credit card fees, as this is being addressed in 2026 with Workday. Recommend approval, as amended. 238 Oil and Gas Energy - 1000-25200 [CC_12300] (Continued) Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 2025 Strategic Priority Accomplishments: 1 . Strategic Priority 2: IGAs continue to be developed and signed with municipalities, which allows OGED to take lead on oil and gas permitting while partnering with the municipality on inspection and enforcement items. 2. Strategic Priority 5: Removed oil and gas building permit process for equipment from Department of Planning Services and moved to OGED. This eliminated a duplicative process which saved additional time and submittal requirements (which also equates to saving money). 3. Strategic Priority 6: OGED webpage 97%+ ADA accessible. 2026 Strategic Priority Objectives and Goals 1 . Retain and Develop Qualified Staff • Continue building a resilient and high-performing team by emphasizing development, mentorship, and advancement. • Strengthen internal communication, cross-training, and collaboration with other County departments to support organizational efficiency and shared strategic goals. 2. Implement and Enhance Code and Regulatory Processes • Aligned with the October 2025 Code Update • Update internal procedures to reflect the County Code revision that removed LAP requirements and improve overall clarity, efficiency, and transparency. • Develop regulatory pathways for deep geothermal and refine 1041 WOGLA processes (upstream/Class II/Class VI). • Produce user-focused guidance documents and workflow improvements to support consistency and accessibility for both industry and the public. 3. Strengthen Municipal and Interagency Collaboration • IGAs continue to be developed and signed with municipalities, allowing OGED to take the lead on oil and gas permitting while partnering with municipal staff on inspection and enforcement activities. • Identify additional opportunities to support municipal partners, especially smaller jurisdictions, with permitting, technical review, and compliance functions. • Expand joint training, education, and coordination efforts with ECMC, CDPHE, CPW, and other state agencies. 239 Oil and Gas Energy - 1000-25200 [CC_12300] (Continued) 2026 Strategic Priority Objectives and Goals (Continued) 4. Advance Transparency, Education, and Public Accessibility • Expand online resources, standardize guidance documents, and promote clearer submittal expectations to align with Weld County's strategic goals of accessibility and transparency. • Provide education and outreach opportunities—public sessions, pre- application meetings, industry workshops; to build understanding of regulatory requirements, cumulative impacts, and long-term planning. • Maintain OGED as a visible and trusted resource for residents, operators, and partner agencies. 5. Promote Sustainable and Responsible Energy Development • Support long-term sustainability by refining processes that protect public health, safety, welfare, the environment, and wildlife while ensuring Weld County remains a competitive location for responsible energy investment. • Evaluate opportunities to integrate new technologies, best practices, and innovative regulatory tools that support the County's future energy landscape. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected LAP Permits 11 13 0 WOGLA Permits 60 50 35 Amendment Requests 89 70 55 Inspections 586 500 900 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.218 0.239 0.208 Per Capita Cost (County Support) $2.52 $3.05 $2.89 240 Budget Unit Request Summary Department: Department of Public Works Budget Unit: Noxious Weeds - 1000-26100 [CC_30200] Department Description: The Noxious Weeds division is responsible for noxious weed control and enforcement in the county. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $660,914 $780,794 $784,002 $875,810 Supplies 61,404 90,480 79,980 81,980 Purchased Services 442,047 500,578 563,097 563,097 Fixed Charges 14,851 24,500 24,500 24,500 Capital 16,274 20,000 - Gross County Cost $1,195,490 $1,416,352 $1,451,579 $1,545,387 Revenue 21,192 6,000 6,000 6,000 Net County Cost $1,174,298 $1,410,352 $1,445,579 $1,539,387 Budgeted Positions 4 FTE, 8 PT 6 FTE, 5 PT 6 FTE, 5 PT 6 FTE, 5 PT Summary of Changes: Personnel Services is increasing $3,208 for increased overtime due to additional hours and increased hourly costs. Supplies decreased by a total of $9,938. Software is down $10,500 for eliminating Accela licenses for four staff members. Purchased Services is increasing $61 ,957, of which $24,787 is for increased tree trimming and tub grinding costs as well as $37,320 for increased vehicle repairs and maintenance, with a decrease of $150 for small equipment repairs. Capital is decreasing $20,000 as no additional purchases are planned. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 241 Noxious Weeds - 1000-26100 [CC_30200] (Continued) 2025 Strategic Priority Accomplishments: 1 . Hired two full-time, year-round staff members to carry out landowner compliance/education and to mow tumble weeds and gravel roads year- round 2. Continued to expand the UAS Program documenting projects, treating noxious weeds, and providing training opportunities. The units were used on at least 20 different projects. 3. Worked within the budget and staffing to carry out regular spraying and mowing activities, along with mapping and seeking uniformed compliance from landowners around unincorporated Weld County. 2026 Strategic Priority Objectives and Goals: 1 . Expand the UAS Program and software to assist other divisions and departments in quantifying their assets. Documenting projects, inventory and assisting with work on 25 various projects throughout the year. 2. Provide training opportunities to maintain licensing as well as the ability to acquire skills that offer the possibility of advancement for full-time staff. 3. Continue to evaluate processes and procedures to safely and effectively address noxious weeds and enhance desirable vegetation within Weld County. This includes a 5-year soil regeneration project at five different sites to build soil health and establish permanent grass cover. 4. Enhance the use of communication platforms while increasing awareness of the program. This includes cost-share funding with landowners via Facebook and X feeds, along with the website, emails, presentations, educational booths and other opportunities as presented. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Mowin• Lane Miles 2,717 2,500 2,500 Sprayin• Lane Miles 6,751 7,500 7,500 Acres Sprayed 1 ,393 1,000 1 ,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.109 0.160 0.156 Per Capita Cost (County Support) $3.20 $3.75 $3.76 242 Budget Unit Request Summary Department: Board of County Commissioners Budget Unit: Office of Emergency Management - 1000-26200 [CC_21600] Department Description: Section 24-33.5-707 (2), C.R.S., requires each county to maintain a Disaster Agency which has jurisdiction over and serves the entire county. The Director or Coordinator of the Disaster Agency is responsible for the planning and coordination of local disaster services, developing plans, and coordinating emergency planning in case of either natural or other disasters on county, state, and federal level. The focus for OEM is All-Hazards Planning and Coordination with county departments, agencies organizations in cooperation with towns and cities. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $688,443 $719,076 $719,076 $649,506 Supplies 29,489 1 1 1,896 37,602 37,602 Purchased Services 42,037 173,256 96,497 90,997 Fixed Charges 210 500 500 400 Capital - - - - Gross County Cost $760,179 $1,004,728 $853,675 $778,505 Revenue 337,339 412,167 287,050 Net County Cost $422,840 $592,561 $566,625 $778,505 Budgeted Positions 5.0 5.0 5.0 4.0 Summary of Changes: Changes to the OEM budget include reduction in expenses for hazard mitigation projects and adjustments to contracted maintenance costs. VEOCI funding is at $17,002 up from $14,700 last year. This also includes an increase of five additional licenses. EMPG funding is reduced due to the state not receiving the Notice of Funding and DHSEM questions about if the state can sign the Terms and Conditions for the Homeland Security Grants. Reference SB25-276. Finance/Administration Recommendation: Recommend reduction of two FTE ($255,793) due to reduction in grant revenues of $287,050, as well as reduction of Professional Services ($35,700). Recommend approval of amended 2026 budget. Board Action: The final budget reinstated one position at the direction of the board and historical information showing the position hadn't been funded by grants when it was hired. The final budget also includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 243 Office of Emergency Management - 1000-26200 [CC_21600] (Continued) 2025 Strategic Priority Accomplishments: 1 . Continued integrating hazmat incident response and Access & Functional Needs (AFN) considerations into all drills and exercises. As of June 2025, OEM completed nine exercises totaling 44 hours with 233 participants. Additionally, three courses were conducted, totaling 62 hours, reaching 61 students. Looking ahead, we have 21 training courses, and 12 exercises are scheduled, with an anticipated investment of 208 staff hours and an expected reach of 412 participants. 2. Continued development of hazard analysis reports for high-hazard chemical facilities. As of June 2025, staff have completed two comprehensive hazard analyses for high-risk facilities and approved 28 Emergency Action Plans (EAPs) and Tactical Response Plans (TRPs), totaling over 100 staff hours. Ten high-risk hazard analyses are to be completed by the end of 2025. Notably, the Bishop Well incident demonstrated the value of investing staff time in hazard analysis, as the report served as a vital tool throughout the incident response. 3. Collaborated with GIS and Communications to develop a public-facing map for the LEPC webpage that displays chemical facilities in Weld County. This tool will allow residents to identify any chemical facility within a six-mile radius of their address. The project is anticipated to be completed by the end of the 2025 calendar year. 4. Worked in partnership with the IT Department, Dispatch, and the Cybersecurity and Infrastructure Security Agency (CISA) to deliver cybersecurity exercises in July 2025. These exercises served as preparation for a full-scale cybersecurity exercise scheduled for 2026. Once the exercises are completed, staff will compile and share lessons learned. 5. Updated the Weld County Hazard Mitigation Plan with key milestones as follows: a) Notice of award issued: March 3, 2025 b) Vendor contract executed: March 17, 2025 c) Complete Hazard Identification and Risk Assessment (HIRA): July 2025 d) Development of Mitigation Actions: September 2025 e) Review draft plan: November 2025 f) Public review period: November 25, 2025 g) State review: December 2025 h) FEMA review and approval: January 2026 i) Plan adoption: February 2026 6. Continued coordinating with Dispatch to add premise warnings for Hazmat facilities across Weld County. As of June 2025, 25 new premise alerts have been added, with an additional 100 slated for completion by the end of the year. 244 Office of Emergency Management - 1000-26200 [CC_21600] (Continued) 2025 Strategic Priority Accomplishments (Continued): 7. Coordinated with the Weld County Department of Public Health and Environment (WCDPHE) and Dispatch to support community engagement efforts. Attended 14 community events, dedicating approximately 100 staff hours, with a goal of reaching 1 ,000 residents. 8. Identified and implemented cost-saving strategies by optimizing existing software and applying industry best practices. Enhanced VEOCI to streamline operations, enabling the retirement of Orion and Salamander Tracker and reduce the number of ReadOp licenses in the operating budget starting in 2026. This approach will continue as processes are validated to ensure uninterrupted service delivery. 2026 Budget Goals and Priorities: 1 . Enhance All-Hazards Preparedness: Integrate Hazmat incident response and AFN considerations into 100% of scheduled drills and exercises, with updated protocols and post-exercise evaluations. 3. Advance Hazard Risk Analysis: Complete and publish updated hazard analysis reports for 12 identified Tier II high-hazard chemical facilities by Q4 2026. 4. Strengthen Interagency Coordination: Formalize and implement a community event coordination protocol with the Health Department, Human Services, Sheriff's Office, and Dispatch to improve unified response and communication. 5. Optimize Emergency Management Delivery: Streamline Emergency Management operations to improve efficiency by 10% through lean process improvements, while aligning with the strategic goals established by the Board of County Commissioners and preparing for a complete loss of federal grant funding. 6. Implement Cost-Saving Alternatives: Apply identified cost-saving strategies by maximizing the use of existing software and aligning with industry standards to prepare for the 2027 budget cycle. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Training and Exercise Hours 190 208 180 Trainin• and Exercise Participants 433 412 464 Inspectors and/or Reports 15 20 28 Incidents OEM Assigned to 391 482 570 245 Office of Emergency Management - 1000-26200 [CC_21600] (Continued) Performance Measures (Continued) 2024 2025 2026 Work Outputs Actuals Estimated Projected Incidents Supported by OEM 17 10 12 Community Events Supported 19 14 16 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.140 0.136 0.133 Per Capita Cost $1 .37 $1 .32 $1 .43 Mission Statement: To support Weld County and its citizens in Preparedness, Prevention, Mitigation, Response, and Recovery using a Comprehensive All— Hazards approach, and to develop and sustain broad and sincere relationships among individuals and organizations to encourage trust, advocate a team atmosphere, build consensus, and facilitate communication. Weld OEM Mission aligning to the Weld County 2023-2028 Strategic Plan 1A. Formalize a county-wide coalition focused on public health and safety programming to increase outreach and awareness. • OEM will coordinate and work with WCDPHE, Human Services, Sheriff's Office, and Dispatch to provide community outreach, preparedness, and resources. • With the formation of Whole-Community Groups, OEM will continue to bolster current relationships and strive to increase relationships to grow the coalition. 1 E. Enhance awareness, use, and exchange of survey data, and other strategies across departments to support effective service provision. • OEM will continue to use all available data sources to address Whole Community needs and capability gaps. 1 F. Enhance access to health and safety services to best reach all in our community. • OEM will work with external stakeholders to ensure community members have access to vital emergency preparedness information to assist residents to prepare for emergencies and actions needed to take during an emergency. 2D. Encourage and consider all potential forms of energy development. • OEM will continue to coordinate and work with Weld County Oil and Gas, and Planning Departments to review all required Emergency Action plans and ensure they address all life, safety, and property conservation concerns. 2E. Continue to monitor, mitigate, and protect water resources to the best of Weld County's ability. • OEM will monitor and recommend mitigation and action items, as needed, to help protect Weld County's water resources. • Due to EPA changes, OEM will continue to coordinate with community water systems to mitigate potential impacts to their water systems. 246 Office of Emergency Management - 1000-26200 [CC_21600] (Continued) 3A. Maximize resources to leverage infrastructure funding and lifecycle infrastructure costs. • OEM will seek and recommend grant funding opportunities to help Weld County with funding infrastructure costs. 3C. Maintain operational plans to ensure resilient infrastructure. • OEM will continue to maintain emergency plans to help protect Weld County infrastructure before, during, and after a disaster strikes. 3D. Maximize partnerships and involvement with non-profit and private sectors to solve infrastructure challenges. • OEM continues to strengthen relationships with the Colorado Preparedness Response Network (CPRN) to assist with protecting oil and gas assets within Weld County. 3E. Use data and technology to develop project budgets, forecasts, and other department work plans. • OEM will utilize available data and technology to forecast unmet needs, challenges, or new innovations to assist with identifying projects and work plans to adjust the budget accordingly. 4D. Provide training and opportunities that support career advancement and foster new ideas and innovation. • OEM will identify training opportunities and innovation concepts to send OEM staff and county employees to bolster preparedness capabilities. In addition, OEM will, to the best of our abilities, bring the training back and provide the training to external stakeholders to continue to strengthen our capabilities county-wide. 5A. Review processes and procedures to ensure that citizens and communities receive best and most cost-effective services. • OEM will continue to innovate processes and procedures to ensure ALL stakeholders receive the best and most cost-effective service from Weld County OEM. 5C. Create mechanisms for feedback and dialogue with the community regarding projects, initiatives, and service needs to increase awareness and understanding. • OEM continues to elicit information from the community and first responders on current incidents and needs to increase awareness and understanding. 247 Budget Unit Request Summary Department: Department of Public Works Budget Unit: General Engineering - 1000-31100 [CC_30130] Department Description: The General Engineering division provides engineering services for bridge designs; field survey operations to establish line and grade control; administrative and inspection work in utility and subdivision construction; laboratory tests to determine soil properties, construction and materials quality; and all phases of highway engineering, bridge engineering, design and construction inspection. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $3,595,169 $4,629,785 $4,724,824 $4,867,554 Supplies 281,658 360,766 431,458 440,558 Purchased Services 4,713,756 22,385,579 12,138,476 2,600,396 Fixed Charges 5,679,399 7,350,417 2,957,350 2,957,350 Capital 167,025 66,500 - - Contra - - - - Gross County Cost $14,437,007 $34,793,047 $20,252,108 $10,865,858 Revenue 774,993 - -Net County Cost $13,662,014 $34,793,047 $20,252,108 $10,865,858 Budgeted Positions 32.0 33.0 34.0 33.0 Summary of Changes: Personnel Services is requested to increase a total of $95,039 for one new Engineering Tech I position, to include outerwear. Supplies are increasing by a total of $70,692. To detail: Small Items of Equipment increased $22,200 for 32-inch computer monitors and to replace three existing multi-function printers; Software Maintenance was increased by $50,092 with the addition of Bluebeam Plan Review software and added warranty and license fees for the Trimble survey devices; Uniforms and Clothing decreased $1 ,600 as fire resistant outerwear will be absorbed into the annual clothing allowance. Purchased Services decreased by a total of $10,247,103. Printing increased by $3,000 for additional mailings regarding upcoming construction projects; Memberships and Registration Fees decreased $828 as PE/PLS Certifications will be due in 2027; Other Purchased Services increased by $592 based on permit fees; Phones was increased $1,290 for new iPads to replace ageing ones; Engineering and Architectural was increased by $1,110,000 due to increases for On-Call Engineering Consultants, On-Call ROW Acquisition Services, On-Call Subsurface Utility Engineering and Appraisal Services. 248 General Engineering - 1 000-31 1 00 [CC_30130] (Continued) Summary of Changes (Continued): Other Professional Services increased by $50,693 due to the addition of Environmental State Water Audits (dredge and fill permits) and On-Call Video Traffic Counting Services to monitor triggers in development agreements. Vehicle Expenses rose by $13,500 to account for anticipated fuel usage and repair costs. Repair and Maintenance increased by $2,500 to cover higher costs associated with maintaining lab equipment and calibrating nuclear gauges. Training was reduced by $22,000 based on projected participation in training classes. Infrastructure Projects decreased by $1 1 ,405,850, reflecting adjustments to the Capital Improvements Program. Fixed Charges decreased $4,393,067 for Grants and Donations mostly due to the postponement of the payment to Greeley for the 59th Ave/0 Street Roundabout project and the CR 20/CR 1 Roundabout project being managed by the County of Boulder. Capital decreased $66,500 as no equipment is needed. Finance/Administration Recommendation: Finance recommends waiting on the Engineering Tech I position for a year where a flat budget is not requested. Additionally, $1 ,200 in supplies, while approval is recommended, has been moved to the IT budget as the monitors should be administered by IT. Finally, it is recommended that $9,538,080 of CIP projects be moved from General Engineering to Other Public Works to spend down the fund balance as requested by the board. Recommend approval of the amended budget. Board Action: The final budget also includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 2025 Strategic Priority Accomplishments: 1 . Built the survey team for better continuity for future growth. 2. Implemented new technology to benefit surveying. 3. Scheduled surveys to allow projects to remain on the current construction schedule. 4. Expanded the soils lab to test asphalt, concrete and more extensive soils testing. 5. Trained inspection staff in the use of new survey inspection equipment for utility relocations and construction. 6. Implemented a "best value" process to select contractors to perform construction in conjunction with CDOT grant projects. 7. Expanded the formal CIP project list to 10 years. 249 General Engineering - 1 000-31 1 00 [CC_30130] (Continued) 2026 Strategic Priority Objectives and Goals: 1 . Engineering staff will use Cartegraph to track project costs. 2. Complete the Hill-n-Park drainage, ADA, and roadway design. 3. Complete design of the WCR 54 Corridor project between WCR 13 and State Highway 257. 4. Complete the Galeton Drainage study and design. 5. Expand the use of intersection conflict warning systems. 6. Begin combined design project for the WCR 34 and WCR 17 roundabout and the replacement of Bridge 34/17A. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Designs Completed 13 15 15 Construction Pro' cts Completed 5 8 6 MS4 Land Use Case Reviews (Post & Active Construction 12 8 8 Special Transport Permits Issued 2,249 2,400 2,400 Right-of-Way Permits Issued 1 ,032 1 ,050 1 ,050 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.871 0.878 0.858 Per Capita Cost $37.18 $92.53 $27.59 250 Budget Unit Request Summary Department: Buildings and Grounds Budget Unit: Parks and Trails - 1000-50200 [CC_59800] Department Description: The Parks and Trails division develops and maintains county trails and future park projects. The Poudre River Trail maintenance agreement is per the IGA approved by the County Commissioners November 3, 2021 . 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services $277,000 $287,000 $67,000 $67,000 Fixed Charges - - - - Capital - , - Gross County Cost $277,000 $287,000 $67,000 $67,000 Revenue - - -Net County Cost $277,000 $287,000 $67,000 $67,000 Budgeted Positions n/a n/a n/a n/a Summary of Changes: The budget request includes $67,000 to the Poudre River Trail Corridor, Inc. Board. of this amount, $35,000 covers one-third of the annual maintenance and operating costs, as well as $32,000 for one-third of the Executive Director position for trail management. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 251 Budget Unit Request Summary Department: Human Services Budget Unit: Senior Programs - 1000-56110 [CC_49800] Department Description: Weld County's financial support to the twenty senior centers throughout the county. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services $40,000 $40,000 $40,000 $40,000 Fixed Charges - - - - Capital - - - - Gross County Cost $40,000 $40,000 $40,000 $40,000 Revenue - - - - Net County Cost $40,000 $40,000 $40,000 $40,000` Budgeted Positions n/a n/a n/a n/a Summary of Changes: Recommended budget of $40,000 is the same as prior years. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 252 Budget Unit Request Summary Department: Waste Water Management Budget Unit: Waste Water Management - 1000-56120 [CC_29800] Department Description: County assessment for North Front Range Water Quality Planning Association for wastewater management. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services $7,875 $10,000 $10,000 $10,000 Fixed Charges - - - - Capital - - - - Gross County Cost $7,875 $10,000 $10,000 $10,000 Revenue - - -Net County Cost $7,875 $10,000 $10,000 $10,000 Budgeted Positions n/a n/a n/a n/a Summary of Changes: This budget is the same as prior years for the North Front Range Water Quality Planning Organization ($10,000). Membership for the Little Dry Creek Watershed Group ($6,000) is included in the Engineering budget as it involves drainage issues, not water quality. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 253 Budget Unit Request Summary Department: Developmentally Disabled Budget Unit: Envision - 1000-56130 [CC_49800] Department Description: Weld County's financial support of Envision, formerly Centennial Development Services, Inc., which provides services for the developmentally disabled citizens of the county. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services $38,225 $38,225 $38,225 $38,225 Fixed Charges - - - - Capital - - - Gross County Cost $38,225 $38,225 $38,225 $38,225 Revenue - - -Net County Cost $38,225 $38,225 $38,225 $38,225 Budgeted Positions n/a n/a n/a n/a Summary of Changes: This budget is the same as in prior years, $38,225. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 254 Budget Unit Request Summary Department: Mental Health Budget Unit: North Range Behavioral Health - 1000-56140 [CC_49800] Department Description: Weld County's financial support of North Range Behavioral Health which provides extensive mental health services to citizens in Weld County. In addition, this budget funds client treatments in Weld County Adult Treatment Court. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services $226,000 $226,000 $226,000 $226,000 Fixed Charges 400 50,000 50,000 50,000 Capital Gross County Cost $226,400 $276,000 $276,000 Revenue - - -Net County Cost $226,400 $276,000 $276,000 $276,000 Budgeted Positions n/a n/a n/a n/a Summary of Changes: North Behavioral Health is requesting $226,000, the same as approved in prior years. $20,000 is for the Suicide Education and Support Services (SESS) program. A total request of $50,000 is included for the Weld County Adult Treatment Court program to treat clients with alcohol, drug and other substance abuse issues. In 2016, the county and courts developed an ongoing MOU for this arrangement. The request was reduced in recent years to accommodate the grants received by the district for 2023 and remains below original funding of $100,000 in previous years. This is a reimbursement program and only used as needed. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 255 Budget Unit Request Summary Department: Transfers Budget Unit: Human Services Transfer - 1000-56160 [CC_90100] Department Description: General Fund contribution to support Veterans Services, Workforce Innovation and Opportunity Act, and Area Agency on Aging Program (Human Services Budget). 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services $12,351 $1,201,601 $1,163,500 $1,163,550 Fixed Charges - - - - Capital - - - - Gross County Cost $12,351 $1,201,601 $1,163,500 $1,163,500 Revenue - - -Net County Cost $12,351 $1,201,601 $1,163,500 $1,163,500 Budgeted Positions n/a n/a n/a n/a Summary of Changes: The transfer to the Human Services Fund has been $12,351 for many years for the Area Agency on Aging Administration match. The department is requesting additional dollars for program expenses, specifically related to Veteran's Services ($328,150), Workforce Innovation and Opportunity Act ($428,000), and the remainder for Area Agency on Aging ($407,350). For 2026, the request is $38,101 less than in 2025. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Goals/Desired Outcomes/Key Performance Indicators: See Human Services Fund. 256 Budget Unit Request Summary Department: Transfers Budget Unit: Health Department Transfer - 1000-56160 [CC_90100] Department Description: General Fund contribution to Health Department operations. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services - - - - Fixed Charges $6,035,292 $5,926,280 $6,399,019 $6,046,315 Capital - - - - Gross County Cost $6,035,292 $5,926,280 $6,399,019 $6,046,315 Revenue - - -Net County Cost $6,035,292 $5,926,280 $6,399,019 $6,046,315 Budgeted Positions n/a n/a n/a n/a Summary of Changes: See Health Fund for details. Finance/Administration Recommendation: The transfer was lowered by Finance to match the prior year total, and then adding $109,935 to accommodate a position recommended by the Board for an Environmental Health Specialist to offset dollars spent on air quality monitoring contracts and includes $10,000 for Employee Appreciation for the department. Board Action: Approved as recommended. Goals/Desired Outcomes/Key Performance Indicators: See Health Fund. 257 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Economic Development - 1000-60200 [CC_60100] Department Description: Economic Development is used to fund the county's economic development program through the Upstate Colorado Economic Development (Upstate Colorado), a public/private non-profit organization. Starting in 2009, the county began contributing to the East Colorado Small Business Development Center (SBDC) and to Upstate Colorado Economic Development. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services - - - - Fixed Charges $1,176,766 $1,000,000 $1,415,000 $685,000 Capital - - - - Gross County Cost $1,176,766 $1,000,000 $1,415,000 $685,000 Revenue - - -Net County Cost $1,176,766 $1,000,000 $1,415,000 $685,000 Budgeted Positions n/a n/a n/a n/a Summary of Changes: East Colorado Small Business Development Center (SBDC) has requested $65,000, which matches what was contributed in prior years to serve Weld County. Upstate Colorado requested $350,000, which is $150,000 more than the prior year to support ongoing capacity building in prospect response, attraction, and facilitation of opportunities for Weld County businesses. $1 ,000,000 is requested to continue coverage of consultants and legal review to help monitor and preserve the quality of air in Weld County while enabling the agriculture and energy industries to thrive. Finance/Administration Recommendation: To date air monitoring requirements have been met, and thus the 2026 budget recommendation for this program is $420,000 and a level contribution to Upstate Colorado of $200,000. Board Action: Approved as recommended. 258 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Building Rents - 1000-60300 Department Description: Building Rents is a budget unit used to fund lease/purchase contracts for county buildings. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies Purchased Services - - - - Fixed Charges - - - - Capital - - - - Gross County Cost - - - - Revenue - - - - Net County Cost - - - - Budgeted Positions n/a n/a n/a n/a Summary of Changes: Budget reflects the county's debt service on any long-term debt and/or lease purchase debt in any given year. With the payoff of the correctional facilities' Certificates of Participation (COP) as of August 1, 2007, Weld County has no long-term debt or long-term lease obligations. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 259 Lease - Purchase Agreements The following supplemental data regarding lease-purchase agreements involving real property is required under Section 29-1-104(2)(d), C.R.S., 1973: A. The total amount to be expended during the ensuing fiscal year for payment obligations under all lease-purchase agreements involving real property • $0 B. The total maximum payment liability of the local government under all lease-purchase agreements involving real property over the entire terms of such agreements, including all optional renewal terms • $0 C. The total amount to be expended during the ensuing fiscal year for payment obligations under all lease-purchase agreements other than those involving real property • $0 D. The total maximum payment liability of the local government under all lease-purchase agreements other than those involving real property over the entire terms of such agreements, including all optional renewal • $0 260 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Non-Departmental - 1000-90100 [CC_19800] Department Description: Central budget unit containing county-wide costs that are not allocated to program budgets, e.g. training, audit fees, membership, professional contracts, etc. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $152,157 - - - Supplies 862,065 $93,000 $93,000 $93,000 Purchased Services 3,1 19,912 1,900,765 1,071,000 1,101,700 Fixed Charges 23,090 110,000 110,000 187,400 Capital - - - - Gross County Cost $4,157,223 $2,103,765 $1,274,000 $1,382,100 Revenue 221,684,975 202,708,492 212,064,590 202,905,562 Net County Cost $(217,527,752) $(200,604,727) $(210,790,590) $(201,523,462) Budgeted Positions n/a n/a n/a n/a Summary of Changes: For 2026, the contracts for Workday implementation consultants were moved out of Non-Departmental and into Countywide Technology and Projects. Other contracts, such as armed security for Human Services, have been moved to the correct departments, accounting for part of the decreases. There is an increase in one lobbying contract and other expenses such as the State of the County event and ADA services needed for multiple departments. Revenues increased by $202,070 from 2025, or less than 0.1%. Property taxes are budgeted at $187,1124,097, the same as 2025. Revenue from interest earnings remains the same at $8,000,000 for 2025. Rents from Buildings are up $407,725 to include anticipated rents from the Chase Building ($259,850), from Social Services ($314,109), Grainery farm lease ($20,400), and Community Corrections Building ($342,488). Recovery of indirect costs is $6,705,524 and revenues from Urban Renewal Authorities (URA) are down almost a million dollars, budgeted at $1,904,094 due to decreased assessed value in the Tax Increment Financing (TIF) districts. Other smaller revenues are stable with little change. Finance/Administration Recommendation: Finance removed a contract under Professional Services of $65,000 in the recommendation and added transfers to other funds for Employee Appreciation of $87,500. Recommend approval as amended. 261 Non- Departmental - 1000-90100 [CC_19800] (Continued) Board Action: Approved as recommended. 262 Budget Unit Request Summary Department: Community Agency Grants Budget Unit: Community Agency Grants - 1000-90150 [CC_19800] Department Description: Weld County's financial support to community agencies that do not fit under a specific county program. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services $80,000 $80,000 $80,000 $80,000 Fixed Charges - - - - Capital - - - - Gross County Cost $80,000 $80,000 $80,000 $80,000 Revenue - - -Net County Cost $80,000 $80,000 $80,000 $80,000 Budgeted Positions n/a n/a n/a n/a Summary of Changes: Funding is included for the following community agencies: 2025 2026 2026 2026 AGENCY FINAL REQUEST RECOMMEND FINAL A Woman's Place $10,000 $10,000 $10,000 $10,000 Reading Great by 8 10,000 10,000 10,000 10,000 21 1 Information and Referral 50,000 50,000 50,000 50,000 Weld's Way Home 10,000 10,000 10,000 10,000 Total $80,000 $80,000 $80,000 $80,000 Finance/Administration Recommendation: This budget unit consolidates community agencies with requests not fitting under a specific program. The following is the recommendation for each agency: • A Woman's Place has requested $10,000. The agency is a domestic violence shelter for women, assisting over 450 women and offering 4,000 nights of stay estimated a year. • Reading Great by 8 (formerly Promises for Children). The Board, in May 2004, made a commitment to fund this program along with other partners in the community. A request for $10,000 was made. 263 Community Agency Grants - 1000-90150 [CC_19800] (Continued) Finance/Administration Recommendation (Continued): • 211 Information and Referral program has requested $50,000 for the 211 information and referral system operated by United Way. The services indirectly offset staff needs in Human Services and the programs provided, resulting in an overall cost savings to the county. The recommendation to fund at $50,000 is given because of the collaboration between Human Services and 211 . Approved at the requested funding rate. • Weld's Way Home has requested $10,000 for 2026, the same as in 2025. Since 2018, the county has funded this program at $5,000, with an increase to $10,000 in 2024. The funding would be for the Weld's Way Home (WWH) effort, which is a long-term countywide strategic plan to address homelessness and housing instability. WWH does not intend to offer direct services, instead they aim to support and expand the capacity of the expert service provider already addressing this challenge in Weld County. Board Action: The board agreed to fund the requests for 2026; however, the program will be revisited for opportunity to have a larger community impact in future years and restructured in how the funds are approved. 264 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Weld County Bright Futures - 1000-90160 [CC_11690] Department Description: The Weld County Bright Futures budget unit accounts for the Weld County Bright Futures Program and the donations and tax credits that support it. The program offers student grants from donations to eligible Weld County high school graduates, students earning GEDs and veterans pursuing post high school education or training. Under SB 15-82, the county is authorized to allow the use of county property tax incentive payments or credits to taxpayers contributing to the program for workforce development. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services $317,078 $315,407 $432,543 $315,407 Fixed Charges 1,025,893 2,000,000 2,000,000 2,000,000 Capital - - Gross County Cost $1,342,971 $2,315,407 $2,432,543 $2,315,407 Revenue - - -Net County Cost $1,342,971 $2,315,407 $2,432,543 $2,315,407 Budgeted Positions n/a n/a n/a n/a Summary of Changes: The 2026 request includes $117,136 to support one additional Scholar Relations officer position to be included. $2,000,000 is included from the General Fund for the anticipated Bankhead Jones transfer in 2026 and reflects one quarter of the dollars received by that revenue in the Public Works Fund, which follows the policy for Bright Futures scholarships. Finance/Administration Recommendation: The additional position, while nice, is not a necessary expense of the management of the Bright Futures program, and the review of the request does not seem to meet the objectives of the program as required. The additional expense was removed from the recommendation, and funding is recommended at the 2025 approved level. Recommend approval. Board Action: Approved as recommended. 265 Weld County Bright Futures - 1000-90160 [CC_11690] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Students in Program 1 ,036 1 ,506 1 ,800 Grant Dollars Awarded $2.42 M $3.98 M $4.77 M 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 0.000 0.000 Per capita administrative expenditure $0.82 $0.79 $0.83 Per capita student grant expenditure $5.15 $6.23 $6.18 266 Budget Unit Request Summary Department: Extension Services Budget Unit: Extension - 1000-96100 [CC_50100] Department Description: The Extension Services Department provides adults and 4-H youth with unbiased, research-based education for agricultural, environmental, and consumer issues. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $567,466 $653,153 $612,564 $754,873 Supplies 4,986 8,300 9,500 9,500 Purchased Services 38,857 60,700 63,600 63,600 Fixed Charges 2,990 - - - Capital - - - - Gross County Cost $614,300 $722,153 $685,664 $818,973 Revenue - - -Net County Cost $614,300 $722,153 $685,664 $818,973 Budgeted Positions 12.98 12.98 12.98 12.98 Summary of Changes: Personnel Services is decreasing due to a recalculation of current rates in contract labor. Supplies are increasing due to additional software maintenance as directed by IT. Purchased Services will be increasing by$500 due to increased membership costs and $2,400 to add two cell phones. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 2025 Strategic Priority Accomplishments: 1 . Planned for growth to balance capacity of infrastructure. Additional internship positions were filled to support 4-H and 4-H livestock summer programming. Increase of time from .75 to 1 .0 FTE for existing office support staff. 2. Enhanced methods of communication to provide communities with increased information, resources, and programming. Polled data from consumers of 4-H newsletter to determine priorities. Researched across CSU Extension Counties newsletter communication styles and platforms. Worked internally to determine best path forward to roll out January 2026. 3. Expanded ways for communities to engage with and receive services from the Weld County Extension. Planting at White Plumb Farm was successful, with interactions across programming in horticulture and agronomy. 267 Extension - 1000-96100 [CC_50100] (Continued) 2026 Strategic Priority Objectives and Goals: 1 . Enhance communication with both new and existing clientele across Extension Programming areas. 2. Leverage Extension Advisory Committee for community connections for established program participation. 3. Increase awareness of community education offerings from Weld County Extension Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected 4-H Enrollment 201 200 200 4-H Volunteers 4,388 5,000 5,300 4-H Outreach non-duplicate 4,499 5,200 5,500 4-H Outreach contact hours 2,000 2,500 2,700 Master Gardener Contacts 2,320 2,400 2,500 Master Gardener Volunteer Hours 4,391 12,000 12,000 Family & Consumer Science Social Media Outreach 179 300 350 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.353 0.345 0.337 Per Capita Cost County Support $1 .67 $1 .92 $1 .78 Goals/Desired Outcomes/Key Performance Indicators: This Budget Unit's goals and objectives are part of a separate CSU Extension's published document available through Colorado State University. 268 Budget Unit Request Summary Department: Extension Services Budget Unit: County Fair - 1000-96200 [CC_50120] Department Description: The County Fair budget division organizes, plans, and administers the annual County Fair. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $88,153 $1 16,936 $1 19,936 $177,863 Supplies 7,225 50,000 43,000 43,000 Purchased Services 69,350 68,995 75,500 75,500 Fixed Charges - 1,500 1,500 1,500 Capital - - - Gross County Cost $164,728 $237,431 $239,936 $297,863 Revenue - - -Net County Cost $164,728 $237,431 $239,936 $297,863 Budgeted Positions 1 .3 1.3 1 .5 1.5 Summary of Changes: Personnel Services is increasing due to a BOCC approved increase of 0.2 FTE by $3,000. Supplies will decrease by $7,000 due to removing a $10,000 all-terrain vehicle purchased in 2025, this is offset by a $3,000 increase due to software maintenance costs per IT. Purchased Services increased by additional requests for $500 for printing costs and $6,005 for additional contract payments due to slow sponsorships anticipated for 2026. Finance/Administration Recommendation: The additional contract expense of $6,005 is removed as 2026 is to be a flat budget year, and the fair should seek out additional sponsorships. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 2025 Strategic Priority Accomplishments: 1 . Increased entries and exhibitors' numbers through increased awareness in Fair. Since 2021, the fair book has only been available online. In 2024, fair books were printed and mailed to current, enrolled Weld County 4-H members, individuals that had exhibited previously at the Fair, Sponsors of the Fair, Donors of awards, Fair Board members, and committee members. 2024 actuals for entries: 5,053, 895 exhibitors, participating in 152 different divisions in 2,859 unique class. As of June 11 , 2025, there were 660 entries, 116 exhibitors, 150 division, and 2859 classes. 269 County Fair - 1000-96200 [CC_50120] (Continued) 2025 Strategic Priority Accomplishments (Continued): 2. Planned for growth to balance capacity of infrastructure. Approved one (1 .0) FTE position to support the fair year-round, with Extension duties during the fair offseason. Successfully hired a seasonal data entry clerk with ability to attend a 3-day ShowWorks training in Cody, WY. Continued partnership with seasonal fair office staff with five plus years' experience. Promoted Junior Fair Board program to enhance student leadership and ideas surrounding the fair and procured enough panels to replace broken panels. 3. Encouraged and fostered opportunities for community members and partnering organizations to engage in the County Fair. The sponsorship packet better reflects the increased opportunities for naming rights and promotion for sponsors. In partnership with Oxy, a youth-focused County Fair book was created and distributed to surrounding schools and libraries for fair promotion. 2026 Strategic Priority Objectives and Goals: 1 . Partner with Extension Programming to offer classes, luncheons, and speakers during the WCF 2026. 2. Increase youth and adult exhibitor retention outside of 4-H and FFA entries through extension programs, classes, outreach to schools, and other outside programs. 3. Expand County Fair visibility through partnership with the Weld County Public Information Office for enhanced social media engagement. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Exhibits Registered 5,053 5,000 5,200 Exhibitors Registered 895 950 1,000 Attendees 20,000 30,000 32,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/Capita 0.036 0.035 0.035 Per Capita Cost (County Support $0.46 $0.50 $0.53 270 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Island Grove Building - 1000-96500 [CC_59800] Department Description: Maintenance for the Island Grove Park Community Building (Event Center). 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services - - - - Fixed Charges $171,263 $901,967 $979,754 $979,754 Capital - - - - Gross County Cost $171,263 $901,967 $979,754 $979,754 Revenue - - -Net County Cost $171,263 $901,967 $979,754 $979,754 Budgeted Positions n/a n/a n/a n/a Summary of Changes: The Event Center's proposed budget is $656,796. Revenue from rents and facility use fees is estimated to be $203,037, leaving a net cost of $453,759. This expense is split equally between the City of Greeley and Weld County, leaving the county's portion as $226,880. Additionally, the county owns buildings that are managed by the City of Greeley, but the costs for those buildings are the responsibility of the county. The net cost of this budget is $752,874. Recent changes in management at Island Grove have led to increases in usage and maintenance expenses. The City of Greeley will also contribute approximately $226,880 for 2026, per the Intergovernmental Agreement between Weld County and the city for the operation of the Event Center facility, as well as the maintenance and management of city-owned facilities on the property. Historically, when the final costs are reconciled with the City of Greeley at the end of the year, the amount paid by the county is less than budgeted. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 271 Budget Unit Request Summary Department: Finance and Administration Budget Unit: Asset and Resource Management - 1000-96600 [CC_39800] Department Description: The Asset and Resource Management budget unit funds costs associated with the management of county property assets and leases. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services $5,069,093 $4,736,463 $4,736,463 $4,966,286 Fixed Charges 388,946 437,385 437,385 315,013 Capital - - - Gross County Cost $5,458,039 $5,173,848 $5,173,848 $5,281,299 Revenue - - -Net County Cost $5,458,039 $5,173,848 $5,173,848 $5,281,299 Budgeted Positions 0 0 0 0 Summary of Changes: This budget consolidates the funding of costs associated with the management of county property assets and leases, including $40,000 for engineering for water rights on gravel pits and $29,385 for water right assessments owned by the county. The leases of county assets are funded at $408,000. Additionally, depreciation of county assets is funded at $4,696,463. No changes from the prior year's budget are requested. Finance/Administration Recommendation: Recommend approval. Board Action: Later information showed increases anticipated in the water rights (to $39,013), and decreases in equipment rental, decreasing that category by $132,000. Repairs of equipment increased by $229,823, leaving a total budget increase of $107,451 . Approved as adjusted. 272 Budget Unit Request Summary Department: General Fund Contingency Budget Unit: Contingency - 1000-99999 [CC_19800] Department Description: Contingency Funds are funds used to cover reasonably unforeseen expenditures. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - $4,617,850 $8,617,850 - Supplies - - - - Purchased Services - - - - Fixed Charges - - - - Capital - - - Gross County Cost - $4,617,850 $8,617,850 - Revenue - - -Net County Cost - $4,617,850 $8,617,850 - Budgeted Positions 0 0 0 0 Summary of Changes: The 2026 salary adjustment includes a 2.0% cost-of-living adjustment (COLA) and an additional 1 .5% to account for merit-based increases to replace the prior Step Increase program. The Sheriff's Office employees are on a different pay plan and budgeted at a 3% step increase each year until at the maximum step in 6 years. No changes to the county portion of paid health insurance costs per employee for 2026. Finance/Administration Recommendation: Salary adjustment amounts, and all contingency dollars, are policy issues for the board. Board Action: The final salary contingency was distributed throughout the General Fund to account for the COLA and results of the compensation study after final approval of the budget. 273 4 4E y __ L4tEiry r i.4n ! 1'f y ¢ FM As F �i 9 0 Ora. 'LA/0 ,.o c ^ - 1 lb yc ,"'%%* v 18 61 / --'1)n, .... ,.. , ,, 1 , ) 0 0 0 N T Y rH.,...„...„., ,: 274 Public Works Revenues Increase Revenue Comparison 2025 2026 (Decrease) Highway Users Fee $13,141 ,672 $12,918,049 -2% Property Taxes 15,000,000 15,000,000 0% Licenses/Permits 950,000 1 ,000,000 5% Severance Tax 5,400,000 4,269,000 -21% Other Taxes 11,901,000 11 ,901,000 0% Federal/State 11,829,909 9,874,409 -17% Transfers all Fund - 5,319,100 0% Miscellaneous 23,800,000 21,00,000 -1 1% Total Revenues $82,022,581 $81,381,558 -1% Highway Users / Fee 16% Miscellaneous_ 26% Property Taxes 18% Transfer In_/ 7% _ Licenses/Permits 1% Federal/State 12% Severance Tax 5% _Other Taxes 15% Link to Chart Data 275 Public Works Expenses Increase Expense Comparison 2025 2026 (Decrease) Other Public Works $39,417,766 $192,866,187 389% Pavement Management 13,826,149 14,553,857 5% Municipalities 2,725,177 3,100,000 14% Bridge Construction 9,028,637 10,268,164 14% Gravel Road Management 12,074,270 6,925,1 13 -43% Maintenance Support 4,224,177 4,372,244 4% Trucking 8,197,364 8,130,771 -1% Mining 7,732,267 8,465,464 9% Dust Mitigation - 6,783,342 - Administration 1 ,735,245 1 ,735,958 0% Contingency - - - Total Expenses $98,961,052 $257,201,100 160% Maintenance Mining_Dust Mitigation Adminstration Support \ 3% N, 2% 1% Contingency 2% Trucking 0% Gravel Road 3% Management_. 3% -` Bridge Construction_ s 4% \,, Municipalities \, 1% j Pavement / Mangement 6% Other Public Works 75% Link to Chart Data 276 Public Works Seven Year Revenue and Expense Comparison 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Budget 2026 Budget ■Revenues 46,293,661 48,991,268 56,060,722 88,024,791 73,815,582 82,022,581 81,381,558 ■Expenses 56,950,388 68,991,268 75,815,357 81,182,490 64,850,695 98,961,052 257,201,100 Link to Chart Data 277 Public Works Fund Summary The Public Works Fund records all costs related to Weld County Road and Bridge construction and maintenance. This fund is also utilized for allocation of monies to cities and towns for use in their road and street activities. The resources for 2026 total $328,407,102 which includes a fund balance of $247,025,544. Property tax is set at $15,000,000, the same as 2025. Specific Ownership tax is estimated to remain at $1 1 ,901 ,000, the same as 2025, as vehicle purchases have slowed and revenue has slightly declined, offset by an increasing population. Total HUTF is planned to be distributed by the state, and communicated at $12,918,049, a $223,623 decrease from 2025. Permit revenues and Motor Vehicle Registration Fees are budgeted at $1,000,000 and $255,000, respectively, decreasing slightly from 2025. Grazing fees are $7,500,000, which is the same as 2025. Oil and gas revenues are estimated to decrease by $2.5 million to $20,000,000, due to a reduction in production and decrease in assessed value. Federal mineral lease revenues are $1 ,100,000 due to the creation of the Weld County Federal Mineral Lease District. The federal mineral lease revenue will flow through the district and then Public Works will apply to the district for funding of projects. In 2026, the district is funding $1 ,100,000 in oil and gas haul route projects. PILT of $88,500 has been removed as it hasn't been reflected in actuality for the past couple of years. Severance tax is budgeted at $4,269,000 based on information provided by the state; however, it may be reduced. In accordance with policy adopted by the Board of County Commissioners in 2010, the severance tax revenue is budgeted at a five-year leveling average due to the fluctuations of the revenue created by the price and production levels of oil and gas commodities. Grant Revenue is budgeted at $2,119,409 and includes a State grant for Bridge 19/46.5A for $500,000, CMAQ through CDOT grant of $954,445 for the intersection improvements at Hwy 52 and CR 41, and an additional $600,000 expected from CDOT for the intersection improvements at Hwy 392 and CR 35, and $200,000 as Energy Impact dollars through DOLA. The budgeted appropriations for Public Works in 2026 total $257,201,100 and is up $158,240,048 from 2025. The Public Works Department is pushing a very robust five- year plan to tackle more projects than usual, to not only catch up with lags in contracts through COVID but allow for less dollars to be needed in future years by being proactive and implementing preventative maintenance on well-traveled roads throughout the county. The request includes a 7.0 FTE increase, two full-time flagger positions, and a 5-person crew to repair and maintain guard rails across the county. These expected expenditures will utilize up to $178 million of the fund balance. 278 Public Works Fund Summary (Continued) While the growth in the County's assessed value and economic stimulus of the energy industry in Weld County has been positive in recent years, the downside is the County has had to add significant resources to the Public Works budget as a result. This is to accommodate heavy hauling traffic, address safety issues, and improve roads impacted by the oil and gas industry's heavy hauling on county roads due to new exploration and population growth. A five-year Public Works Capital Improvement Plan will continue to be updated annually and will ensure a fair and reasonable determination of project priorities in accordance with the County's overall transportation needs, especially in dealing with the impact of energy development and population growth in the County. As oil and gas prices and production stabilize, looking forward to 2026 and beyond, the amount spent on capital projects should also stabilize once the five-year push is completed. Public Works Capital Improvement Plan 2026 Approved Au•ust 11, 2025 Roadway/Intersection 2022-2030 Projects Funding District 2025 & Prior 2026 Total Costs DOLA Benefit Dist. - 1 WCR 29 Between Hwy $1 M W of US 85 392 and WCR 74 N of US 34 $600,000 $7,500,000 $8,100,000 WCR 54 @ WCR 13 STBG $1.4M Benefit Dist. 3 Roundabout & W of US 85 (Jurisdiction = Weld 75%, LARIMER S of US 34 Larimer Co. 25%) IGA 6,800,000 18,000,000 $24,800,000 Hwy 52 @ WCR 59 Roundabout (CDOT KEENESBURG Benefit Dist. - 4 Managing) IGA E of US 85 (Jurisdiction = Weld 25%, CMAQ S of US 34 CDOT 50%, Keenesburg 25%) - 1,500,000 $1,500,000 WCR 2 @ WCR 13 Traffic Signal (Thornton THORNTON Benefit Dist. -3 Managing) &ADAMS W of US 85 (Jurisdiction = Weld 25%, CO. IGA S of US 34 Adams Co. 25%, Thornton 50%) - 170,750 $170,750 1-76 Frontage Rd & WCR 51 Railroad Crossing Benefit Dist. -4 Improvement BNSF IGA E of US 85 (Jurisdiction = Weld 50%, S of US 34 BNSF RR 50%) - 600,000 $600,000 279 Public Works Capital Improvement Plan 2026 (Continued) Roadway/Intersection 2022-2030 Projects Funding District 2025 & Prior 2026 Total Costs CMAQ Benefit Dist. - 1 WCR 74 @ WCR 31 $1.269M W of US 85 Roundabout N of US 34 550,000 13,800,000 $14,350,000 WCR 20.5 @ WCR 1 Roundabout (Boulder Benefit Dist. -3 Boulder Co. Co. Managing) IGA W of US 85 (Jurisdiction = Weld 50%, S of US 34 Boulder Co. 50%) 900,000 400,000 $5,502,300 Hwy 392 @ WCR 27 (W) Traffic Signal (CDOT Benefit Dist. - 1 Managing) CDOT IGA W of US 85 (Jurisdiction = Weld 33%, N of US 34 CDOT 67%) $5,240,000 $- $5,240,000 WCR 50 @ WCR 13 STBG Intersection Realignment $1.632M Benefit Dist. - 3 and Roundabout JOHNSTOW W of US 85 (Jurisdiction = Weld 75%, N IGA S of US 34 Larimer Co. 25%) 1,522,000 700,000 $13,300,000 Intersection Conflict Warning Systems -3 Locations HSIP Benefit Districts - (WCR 34 @ WCR 13, Hwy $350K 1, 2, and 3 392 @ WCR 55, and Hwy 14 @ WCR 29) - - $375,000 Benefit Dist. -2 WCR 66 Corridor- US 85 E of US 85 to WCR 47 N of US 34 18,250,000 69,485,000 $87,735,000 HWY 392 @ WCR 37 Intersection CMAQ Benefit Dist. - 1 Improvements $2M W of US 85 (Jurisdiction = Weld 50%, N of US 34 CDOT 50%) 500,000 800,000 $5,900,000 WCR 18 & WCR 23 DOLA Benefit Dist. - 3 Around Coal Ridge $1M W of US 85 Waste Reservoir S of US 34 250,000 200,000 _ $5,949,300 Benefit Dist. - 4 UPRR Closures along US - E of US 85 85 east (WCR 29) S of US 34 - - $387,520 WCR 2 (168th Ave.) @ WCR 45 (Hayesmount Rd) Int. Conflict Warning Benefit Dist. 4 System E of US 85 (Jurisdiction = Weld 75%, S of US 34 Adams Co. 25%) - - $150,000 DOLA Benefit Dist. - 3 WCR 54 Corridor- CR 13 $1M W of US 85 to Hwy 257 S of US 34 15,700,000 51,320,000 $67,020,000 DOLA Benefit Dist. -3 WCR 34 @ WCR 17 W of US 85 Roundabout $1M S of US 34 - 1,200,000 $17,382,000 280 Public Works Capital Improvement Plan 2026 (Continued) Roadway/Intersection 2022-2030 Projects Funding District 2025 & Prior 2026 Total Costs WCR 54 Realignment DOLA Benefit Dist. -4 Between WCR 43 & WCR E of US 85 45 $1 M S of US 34 - 350,000 $9,018,000 Benefit Dist. - 3 WCR 38 Between Town of DOLA W of US 85 Mead and WCR 13 S of US 34 - 200,000 $4,541,000 Hwy 60 @ WCR 7 Intersection Improvements and Traffic Benefit Dist. - 3 Signal - W of US 85 (Jurisdiction = Weld 25%, S of US 34 Larimer Co. 25%, CDOT 50%0 - $450,000 $5,483,000 2022-2030 Bridge Projects Funding District 2025 & Prior 2026 Total Costs IIJA CDOT Benefit Dist. - 3 Bridge 19/46.5A Bridge Grant W of US 85 Replacement $500K S of US 34 $1,030,000 $10,050,000 $11,080,000 IIJA CDOT Benefit Dist. - 2 Bridge 60.5/49A Bridge Grant E of US 85 Replacement $2M N of US 34 1,752,000 850,000 $10,602,000 IIJA CDOT Benefit Dist. - 3 Bridge 34/17A Bridge Grant W of US 85 Re•lacement or DOLA S of US 34 1,300,000 $14,121,000 2022-2030 Drainage Projects Funding District 2025 & Prior 2026 Total Costs DOLA$200K Benefit Dist. - 2 Drainage E of US 85 Galeton Draina•e Impact Fees N of US 34 $300,000 $3,137,000 $3,437,000 Development Review 2022-2030 Projects Funding District 2025 & Prior 2026 Total Costs North Weld Gravel Pit- WCR 39 & WCR 90, Developer Benefit Dist. - 2 Bridge 90/31 B (prop (48.6%) E of US 85 shares) N of US 34 1MJUSR21-75-298 $1,000,000 $1,982,640 $2,982,640 84 Lumber-59th Ave. @ Benefit Dist. 1 'O' St. Roundabout and Proportional W of US 85 83rd Ave. @ 'O' St. Imp. Share USR22-0020 N of US 34 - Loveland Ready Mix- Benefit Dist. - 3 Conflict Warning System Developer W of US 85 CR 17/50 (9'5�°) S of US 34 108,600 Total Cost Per Year $63,794,000 $183,995,390 $629,858,190 Note: The total column may include historical costs that are not itemized in the detail columns. As a result, the sum of the detail columns may not reconcile with the total. 281 Concerning Local Accountability for Money Used for Highway Purposes In accordance with Section 29-1-110, C.R.S., 1973, at a public hearing on the budget, Weld County must discuss the proposed use of its allocation of highway users tax fund monies and the County Public Works Fund and provide an opportunity for any elector to be heard on the expenditure of such monies for the current year and for the fiscal year governed by the proposed budget. The proposed use of the 2026 allocation of highway user tax fund monies and county road and bridge fund are as follows: Gravel Road Management $6,925,1 13 Maintenance Support 4,372,244 Pavement Management 1 ,620,692 Total $12,918,049 Construction Bidding for State-Funded Local Projects In accordance with Sections 29-1-701 through 707, C.R.S., as amended, cities or counties of 30,000 people or more are required to bid projects over $150,000. Local governments are required to bid competitively among private contractors for projects using Highway Users Tax Fund money (state funded projects) and are prohibited from dividing projects into two or more projects to evade provisions of the act. "State-funded public project" means any construction, alteration, repair, demolition, or improvement by any agency of local government of any land, structure, facility, road, highway, bridge, or other public improvement suitable for and intended for use in the promotion of the public health, welfare, or safety and any defined maintenance project which is funded in whole, or in part, from the highway users tax fund and which may be reasonably expected to exceed $150,000 in the aggregate for any fiscal year. "Defined maintenance project" means any project that involves a significant reconstruction, alteration, or improvement of any existing road, highway, bridge, structure, facility, or other public improvement, including, but not limited to, repairing or seal coating of roads or highways or major internal or external reconstruction or alteration of existing structures. "Defined maintenance project" does not include routine maintenance activities such as snow removal, minor surface repair of roads or highways, cleaning of ditches, regrading of unsurfaced roads, repainting, replacement of floor coverings, or minor reconstruction or alteration of existing structures. 282 Construction Bidding for State- Funded Local Projects (Continued) Based upon the above definitions, Weld County's Public Works 2026 budget would be allocated as follows by the above categories: Category Total HUTF State Local/Other Road & Bridge Construction $10,268,164 $0 $10,268,164 Gravel Road Management 6,925,1 13 6,925,1 13 0 Maintenance Support 4,372,244 4,372,244 0 Trucking 8,130,771 0 8,130,771 Mining 8,465,464 0 8,465,464 Administration 1,735,958 0 1 ,735,958 Pavement Management 14,553,857 1 ,620,692 12,933,165 Municipalities 3,100,000 0 3,100,000 Dust Mitigation 6,783,342 0 6,783,342 Other Public Works: Haul Route Program (HARP) 3,000,000 0 3,000,000 Part-time 1,691 ,136 0 1 ,691,136 Contract 188,175,051 0 188,175,049 Total $257,201,100 $12,919,049 $244,282,051 Based on the above allocation, Weld County is not required to competitively bid any service. However, it is anticipated that Weld County will bid out $5,014,698 in asphalt purchases, $2,479,000 in contract material hauling, chip and seal of $1 ,372,731 , and $3,900,000 in surface gravel for a total of $12,766,429 in bid projects for 2026. Maintenance of effort requirement was eliminated by the 1994 State Legislature, effective with the 1995 budget and, therefore, it is not demonstrated in this budget document. 283 Public Works Summary of Revenue Taxes 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2000 90100 4112 Current Property Taxes $15,000,000 $15,000,000 $15,000,000 $15,000,000 2000 90100 4130 S 9ecific Ownershi• Taxes 11,901,000 11,901,000 11,901,000 11,901,000 2000 90100 4140 Severance Taxes 5,400,000 4,500,000 4,500,000 4,269,000 Total Taxes $32,301,000 $31,401,000 $31,401,000 $31,170,000 Permits 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2000 90100 4221 211120 $950,000 $1,000,000 $1,000,000 $1,000,000 Total Permits $950,000 $1,000,000 $1,000,000 $1,000,000 Intergovernmental 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2000 90100 4316 razin• Act $7,500,000 $7,500,000 $7,500,000 $7,500,000 2000 90100 4318 Payment in Lieu of Taxes 88,500 88,500 88,500 2000 90100 4334 Hi•hway User 13,141,672 12,000,000 12,000,000 12,918,049 2000 90100 4338 otor Vehicle Re•istration 400,000 355,000 355,000 255,000 2000 90100 4340 rants 3,841,409 1,919,409 1,919,409 2,1 19,409 Total Intergovernmental $24,971,581 $21,862,909 $21,862,909 $22,792,458 Miscellaneous 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2000 90100 4640 Oil and Gas $22,500,000 $20,000,000 $20,000,000 $20,000,000 2000 90100 4680 Other 1,300,000 1,500,000 1,500,000 1,100,000 Total Miscellaneous $23,800,000 $21,500,000 $21,500,000 $21,100,000 Transfers 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2000 90100 717071 Benefit Area 1 Transfer $- $- $- $1,000,000 2000 90100 717072 Benefit Area 2 Transfer - - - 1,000,000 2000 90100 717073 Benefit Area 3 Transfer - - - 1,500,000 2000 90100 717074 Benefit Area 4 Transfer - - - 1,300,000 2000 90100 712700 ransfer - - - 519,100 Total Transfers $- $- $- $5,319,100 2025 2026 2026 All Revenues Budget Request Recommended 2026 Final Total Public Works Revenues $82,022,581 $75,763,909 $75,763,909 $81,381,558 284 Public Works Summary of Expenditures Expenditure 2025 2026 2026 Fund Org Acct Function Budget Request Recommended 2026 Final 2000 90100 30100 Administration $1,735,245 $1,706,879 $1,706,879 1,735,958 2000 90100 32100 Trucking 8,197,364 8,228,105 8,228,105 8,130,771 Gravel Road 2000 90100 32200 Management 12,074,270 6,624,972 6,624,972 6,925,113 Road and Bridge 2000 90100 32300 Construction 9,028,637 10,280,559 10,280,559 10,268,164 Maintenance 2000 90100 32400 Support 4,224,177 4,252,494 4,252,494 4,372,244 2000 90100 32500 Other Public Works 39,417,766 180,104,300 189,642,380 192,866,187 2000 90100 32600 Mining 7,732,267 8,229,142 8,229,142 8,465,464 Pavement 2000 90100 32700 Management 13,826,149 14,529,266 14,407,941 14,553,857 2000 90100 32800 Dust Mitigation - 6,763,207 6,633,882 6,783,342 2000 90100 56200 Cities and Towns 2,725,177 3,100,000 3,100,000 3,100,000 2000 90100 99999 Contingency - 2,500,000 1,000,000 - Total Public Works Expenditures $98,961,052 $246,318,924 $254,106,354 $257,201,100 Budget Unit Request Summary Department: Department of Public Works Budget Unit: Summary of All Public Works Department Description: See individual units. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $19,486,963 $21,939,893 $22,350,977 $23,720,224 Supplies 14,399,985 22,776,990 24,559,631 24,619,981 Purchased Services 28,279,058 54,137,669 205,630,271 208,529,470 Fixed Charges 2,525,724 88,500 259,825 260,425 Capital 140,521 8,000 71,000 71,000 Gross County Cost $64,832,251 $98,951,052 $253,357,004 $257,201,100 Revenue 74,233,182 82,022,581 75,675,409 81,381,558 Net County Cost ($9,400,931) $16,928,471 $177,681,595 $175,819,542 Budgeted Positions 185.0 185.00 193.0 191.0 Summary of Changes: See individual units. Finance/Administration Recommendation: See individual units. Board Action: See individual units 2025 Strategic Priority Accomplishments: 1 . Monitored/ensured FMCSA compliance for an average of 170 DOT employees annually. (SP3C) 2. Satisfied 100% of the hauling needs for construction and emergency operations, utilizing new processes to become more efficient with time and equipment. (SP3A, SP3E) 3. Contract trucks supplemented county trucks during the construction season to continue gravel road maintenance allowing continued progress on the 5- year goal of completing all gravel road hauling needs. (SP3A, SP3C) 4. Implemented new training programs to include pre and post trip commercial motor vehicle training and defensive driving training for commercial motor vehicles. (SP4D) 5. Improved Cartegraph asset management for accurate reporting. (SP3E) 6. Accomplished all division tasks while staying within approved budget and worked to improve the road infrastructure for the traveling public. (SP5A) 7. Accident Review Committee findings discussed at all hands safety meetings for training and safety enhancement. (SP3E) 8. Identified collector gravel roads, per the functional classification, and started an improvement plan for these roads planning for growth and best practices. (SP3B) 286 All Public Works (Continued) 2025 Strategic Priority Accomplishments (Continued): 9. All citizen service calls were addressed and responded to within 24 hours and tasks assigned within a day. 10. Entered over 16,000 culvert locations in Cartegraph Asset Management system. (SP3E) 11 . Continued progress in asset performance curves for forecasting and asset risk assessment. (SP3E) 12. Implemented the plan to meet new standards for highway striping reflectivity from FHWA. (SP3C) 13. Completed the initial calibration of snow removal equipment and began reviewing output results during snow removal operations. (SP3C) 14. Completed the training of additional staff members through ATSSA Traffic Control Design Specialist courses. (SP4D) 15. Completed construction of a new roundabout at CR 6 and CR 13 (SP3B) 16. Met all project milestones for the High Plains Blvd. project between CR 32 and CR 34, 2 roundabouts and one mile of new roadway (SP3B) 17. Completed installing two intersection conflict warning systems (St. Hwy 392 at WCR 43 and WCR 38 at WCR 17) (SP3D) 18. Completed intersection project at St. Hwy 52 and WCR 41 in preparation for CDOT to install a new traffic signal. (SP3D) 19. Started Hill-n-Park Drainage/ADA/Roadway study. (SP3B) 20. Completed SS4A study of unincorporated Weld County plus fifteen municipalities. (SP3A) 21 . Implemented new silica dust exposure and monitoring program to improve health and safety conditions for miners. (SP4D) 22. Identified two properties with potential for future gravel resources. (SP3B) 23. Produced a new type of material to assist construction crews to more efficiently stabilize road subgrades. (SP3E) 24. Implemented the Shoulder Maintenance Program started in the Spring of 2025. This program was created to increase the integrity of paved roadways, leading to extended time spans between road maintenance projects. (SP3E) 25. Provided Farmer's Reservoir Irrigation Co. (FRICO) with a three-year schedule of major construction for improved relations. (SP3D) 2026 Strategic Priority Objectives and Goals: 1 . PW Trainer to build on safety programs and develop and refine SOP's and new hire training process. (SP4D) 2. Transition finance, A/R and A/P duties to Workday and change internal processes for compliance. (SP5A) 3. Continue to satisfy 100% of hauling needs for construction and emergency operations. (SP3C) 4. Work toward five-year goal of completing all gravel road hauling needs. (SP3A and SP3C) 5. Utilize new technology to increase efficiency responding to citizen requests for debris removal on county roadways. (SP3E) 287 All Public Works (Continued) 2026 Strategic Priority Objectives and Goals (Continued): 6. Utilize new technology to improve record keeping for training documents. (SP3E) 7. Develop an Overall Condition Index (OCI) for gravel roads to help in the evaluation of the gravel road infrastructure system. (SP3E) 8. Continue the improvement plan for the collector road infrastructure system for growth and capacity. (SP3B) 9. Maintain and develop partnerships (IGA's and MOU's) with towns for best use of town and county assets to best serve the citizens in a cost-effective manner for both entities. (SP3D) 10. Encourage employees to be involved in health, wellness and safety programs. (SP4A) 11 . Continue to communicate with citizens on their concerns within 24 hours of a service request. (SP2A) 12. Develop an OCI for the Dust Management Road asset in Cartegraph to track level of service and barriers to improve roads for end users. (SP3E) 13. Maintain a 98%+ safety meeting attendance and reduce accidents and incidents throughout the year. Increase the safety awareness and training programs of all operators and discuss all county related incidences at all hands meetings. (SP4D) 14. Continue to maximize and leverage resources while investigating new products to extend the longevity of Dust Management roads and stay within budget. (SP3A) 15. Establish a guard rail crew to improve safety in 2026. (SP4C) 16. Begin developing strategies for snow removal procedures utilizing new technology. (SP3E) 17. Improve citizen awareness of construction operations and detour routes in advance of the operations through improved and increased signage. (SP6D) 18. Start construction on the CR 66 Corridor (SP3B) 19. Start the application process for implementation grants through SS4A plan. 20. Start construction of new roundabout at CR 54 and CR 13. (SP3B) 21 . Start construction on CR 29 from St. Hwy 392 to CR 74. (SP3B) 22. Start construction on a new roundabout at CR 74 and CR 31 . (SP3B) 23. Start construction on the replacement of Bridge WEL019.0-046.5A. (SP3B) 24. Start construction on Galeton drainage improvements. (SP3C) 25. Utilize budget dollars to electrify one pit to make mining operation more energy efficient and reduce reliance on diesel powered generators. (SP3B) 26. Reorganize crushing plant setup to reduce miners' exposure to silica dust and noise. (SP4D) 27. Complete all Pavement Management projects and grant projects on time and within budget to provide a cost-effective program that will ensure the continued preservation and improvement of the overall condition of the county's paved roadway system. (SP3C) 28. Create an inventory of all concrete sidewalks and ramps to ensure ADA compliance. (SP3E) 288 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Administration - 2000-30100 [CC_30100] Department Description: The Administration division directs and supports the activities of Public Works, coordinates complaints, and maintains cost accounting records on projects. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,103,951 $1,297,489 $1,297,489 $1,325,968 Supplies 118,316 160,037 138,157 138,157 Purchased Services 184,170 259,219 252,733 252,733 Fixed Charges (1,095) 18,500 18,500 19,100 Capital - - - - Gross County Cost $1,405,342 $1,735,245 $1,706,879 $1,735,958 Revenue - -Net County Cost $1,405,342 $1,735,245 $1,706,879 $1,735,958 Budgeted Positions 8.0 9.0 9.0 9.0 Summary of Changes: Supplies increased a total of $21 ,880 due to an increase in first aid supplies, diesel exhaust fluid, and a radio for the new Trainer position for a total increase of $28,941 . The supply room stockage decreased by $50,821 as costs will be paid from the individual Public Works divisions. Purchased Services decreased by a total of $6,486 for the following: Memberships and Registrations figure for 2025 was incorrect by $45 so the 2026 figure was increased; Other Purchased Services increased $84 for increased Dish Network service fees; Medical Services increased $4,834 for background check fees and Silica physicals for Mining employees required by MSHA; Vehicle Expenses decreased $10,164 as fuel and repair costs were adjusted based on historical data; Repair and Maintenance Other was decreased by $1 ,285 for maintenance agreements due in 2026 for multi-function devices and the plotter/scanner. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 289 Administration - 2000-30100 [CC-30100] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Service Requests 1,683 1,893 2,129 Utility Locates 1,123 1,347 1 ,616 2024 2025 2026 I Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.218 0.239 0.234 Per capita cost (county support) $3.82 $4.61 $4.51 290 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Trucking - 2000-32100 [CC_30190] Department Description: The Trucking division conducts snow removal operations and provides loading and transportation of materials and equipment to all job sites, gravel roads, aggregate pits, stockpile sites, and capital improvement projects with 33 full-time employees, 30 assigned truck tractors and 36 trailers, 4 loaders, and 5 dump trucks. This department is responsible for organizing and supervising the County Community Service Work Program and operational supervision and management of the trucking contract. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $3,419,560 $3,622,543 $3,630,350 $3,522,866 Supplies 17,153 13,450 16,950 27,100 Purchased Services 3,981,539 4,516,371 4,523,805 4,523,805 Fixed Charges 1,709 45,000 45,000 45,000 Capital 5,970 - 12,000 12,000 Gross County Cost $7,425,931 $8,197,364 $8,228,105 $8,130,771 Revenue - - -Net County Cost $7,425,931 $8,197,364 $8,228,105 $8,130,771 Budgeted Positions 33.0 33.0 33.0 31.0 Summary of Changes: Personnel Services increased $7,807 for anticipated overtime costs and an increase in the overtime rate. Supplies increased $3,500 for the increased costs for hand-held radios. Purchased Services increased a total of $7,434 as Utilities increased $5,000 for port-o-let service fees; Contract Payments increased $41 ,000 for anticipated material hauling contractor costs; and Vehicle Expenses decreased $38,566 for equipment repair costs through Fleet. Capital increased $12,000 for the purchase of one Vaisala Mobile Road Detector System to assist with application of materials during snow events. Finance/Administration Recommendation: Recommend approval. Board Action: Two FTEs to include salaries and benefits were moved from PW Trucking to PW Mining. The board agreed with staff recommendations to wait for a subsequent year to add positions. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 291 Trucking - 2000-32100 (Continued) Strategic Priorities and Goals are combined under the Department Summary for Public Works. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Tons of Surface Gravel Transported 462,318 396,000 400,000 Tons of Construction and Emergency Materials Transported 244,675 175,540 200,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.898 0.878 0.806 Per capita cost (county support) $20.21 $21 .80 $21 .13 292 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Motor Grader - 2000-32200 [CC_30160] Department Description: The Gravel Road Management division manages a fleet of 46 motor graders, 13 water tankers, 9 rollers, 2 reclaimers, 29 grader zones, 20 satellite Public Works facilities, and 4 fugitive dust/roving maintenance teams responsible for the upkeep of gravel roads in Weld County (approximately 2,500 miles). 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $5,330,460 $5,846,805 $3,679,339 $3,966,880 Supplies 2,1 16,956 2,528,230 324,443 337,043 Purchased Services 2,974,002 3,634,735 2,573,190 2,573,190 Fixed Charges 645 64,500 48,000 48,000 Capital - - - Gross County Cost $10,422,062 $12,074,270 $6,624,972 $6,925,113 Revenue - - -Net County Cost $10,422,062 $12,074,270 $6,624,972 $6,925,113 Budgeted Positions 53.0 55.0 36.0 36.0 Summary of Changes: Personnel Services decreased $2,167,466 with the transfer of 19 full-time employees to the Dust Management division (2000-32800). Supplies decreased by a total of $2,203,787 as Uniforms and Clothing for seasonal employees was transferred to Dust Management saving $2,450; Other Operating Supplies is down $2,201,337 due to the split of expenses with Dust Management. Gravel Roads is paying for all grader blades. Purchased Services are down a total of $1 ,061 ,545. Utilities were decreased $19,385 due to lower utility costs at grader stations and the port-o-let unit service fees are being paid from the Dust Management budget; Vehicle Expenses are down $1,031 ,660 due to the vehicle split with Dust Management along with fuel and repair cost adjustments; Repair and Maintenance-Other decreased $10,500 for anticipated costs for equipment repairs and the elimination of fuel tank and pump maintenance fees which are paid by Fleet. Fixed Charges are down $16,500 as Machinery and Equipment Rental was reduced for the possible rental of one motor grader. Dust Management will pay for all other rental equipment. Finance/Administration Recommendation: Recommend approval. 293 Gravel Road Management - 2000-32200 (Continued) Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. Strategic Priorities and Goals are combined under the Department Summary for Public Works. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Miles of Gravel Replenished 323 410 420 Lane Miles of Gravel Roads 114,419 110,000 118,000 Maintained Hours of Snow Removal on Gravel 939 950 1 ,000 Roads 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 1 .442 1 .463 0.935 Per capita cost (county support) $28.36 $32.1 1 $18.00 294 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Bridge Division - 2000-32300 [CC_30110] Department Description: The Bridge Construction division consists of 33 full-time employees and 11 seasonal positions, with over $5 million of reportable equipment. It is organized as a Bridge section, Construction section, and Drainage section which perform a variety of tasks in those areas. This unit also supports snow and ice control and conducts tree removal on county rights-of- way. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $3,533,226 $3,756,218 $4,286,803 $4,261,108 Supplies 2,028,879 3,673,830 4,414,341 4,427,641 Purchased Services 1,065,236 1,553,589 1,510,415 1,510,415 Fixed Charges 8,728 45,000 45,000 45,000 Capital 11,890 - 24,000 24,000 Gross County Cost $6,647,958 $9,028,637 $10,280,559 $10,268,164 Revenue 1,485 - -Net County Cost $6,646,472 $9,028,637 $10,280,559 $10,268,164 Budgeted Positions 33.0 33.0 38.0 37.0 Summary of Changes: Personnel Services increased $530,585 for 4 new SW3s (25/1) and 1 new Welder (32/1 ) for the creation of a Guard Rail Crew to repair and build guard rails on all Weld County roads, due to a severe backlog of work to be completed, and an increased liability to the county. Salaries increased $306,075; Overtime increased $43,260; Health Insurance increased $119,925; FICA increased $18,869; Retirement increased $38,041; Medicare increased $4,415. Supplies are up by $740,511 . Small Items of Equipment increased $600 for anticipated cost of goods; Road Construction Supplies is up $168,190 for increased material and necessary guardrail repair costs. Cost of Goods Sold increased $571,721 for anticipated costs and increased inventory guardrail to be purchased for the new guardrail crew to install. Purchased Services are down $43,174. Utilities increased by $3,353 for port-o-let service fees; Vehicle Expense decreased $46,527 based on anticipated fuel gallons and repair costs. 295 Bridge Construction - 2000-32300 [CC_30110] (Continued) Summary of Changes (Continued): Capital was added in the amount of $24,000 for two Vaisala MD30 Mobile Road Detector Systems (tandem mount) to assist with application of materials during snow events. Finance/Administration Recommendation: Recommend approval. Board Action: The Guard Rail Crew is to be approved with a total of four (4.0) FTE instead of the five (5.0) FTE requested. This reflects the reduction of one (1 .0) Service Worker; an additional position can be requested in future years if it is determined to be necessary. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. Strategic Priorities and Goals are combined under the Department Summary for Public Works. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Miles of Road Construction Completed 12 11 12 Bridge Projects Completed 2 2 2 Culverts Replaced 80 85 85 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.898 0.878 0.961 Per capita cost (county support) $18.09 $24.01 $26.68 296 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Maintenance Support - 2000-32400 [CC_30140] Department Description: The Maintenance Support division performs all traffic control maintenance, management of signs, barricades, construction project signing, and roadway striping county-wide. The unit conducts routine and sustained snow removal operations as needed. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,649,534 $1,719,954 $1,722,474 $1,836,974 Supplies 810,534 2,090,350 2,114,060 2,1 19,310 Purchased Services 223,849 413,873 356,960 356,960 Fixed Charges (548) - 36,000 36,000 Capital - - 23,000 23,000 Gross County Cost $2,683,369 $4,224,177 $4,252,494 $4,372,244 Revenue - - -Net County Cost $2,683,369 $4,224,177 $4,252,494 $4,372,244 Budgeted Positions 15.0 15.0 15.0 15.0 Summary of Changes: Personnel Services increased $2,520 for Overtime for snow operations and weekend on-call. Supplies increased a total of $23,170 as Small Items of Equipment increased $500 due to inflation; Road Construction Supplies increased $16,250 for additional liquid deicer needed for snow operations; Other Operating Supplies decreased $80 as no cellular boosters will be purchased and an increased cost for P20+ glass beads. Cost of Goods Sold increased $7,040 based on increased prices for support and hardware. Purchased Services decreased $56,913 as Utilities increased $7,000 for port-o-let service fees and increased fees for the 30-yard roll-off dumpster; Vehicle Expenses decreased by $63,913 due to fuel adjustment amounts and reduced fleet maintenance repair costs. Machinery and Equipment (Rental) was added in the amount of $36,000 for rental of an attenuator which accounts for the Fixed Charge. Machinery and Equipment (Capital) added in the amount of $23,000 for a new digital sign printer to replace the aging plotter and is the only Capital expense. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 297 Maintenance Support - 2000-32400 [CC_30140] (Continued) Strategic Priorities and Goals are combined under the Department Summary for Public Works. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Stop Signs Repaired 399 335 355 Miles of Pavement Striped 739 743 750 Scheduled Construction Closures 1 ,173 1 ,486 1 ,500 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.408 0.399 0.390 Per capita cost (county support) $7.30 $1 1 .23 $1 1 .36 298 Budget Unit Request Summary Department: Department of Public Works Budget Unit: Other Public Works - 2000-32500 [CC_30180] Department Description: Other Public Works accounts for reserve/temporary employees for seasonal work and contract payments for bridge grants and road construction projects are included in this budget unit. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $992,433 $1,466,566 $1,371,530 $1,691,138 Supplies - - - 5,000 Purchased Services 17,473,951 57,951,200 178,732,770 191,170,049 Fixed Charges - - - - Capital 114,667 - - - Gross County Cost $18,581,051 $59,417,766 $180,104,300 $192,866,187 Revenue - - -Net County Cost $18,581,051 $59,417,766 $180,104,300 $192,866,187 Budgeted Positions n/a n/a n/a n/a Summary of Changes: Personnel Services decreased a total of $95,036 as two seasonal flaggers (13/1) are requested to be converted to two full-time flagger positions (15/1 ) with the Pavement Management division. Salaries decreased $65,427; Health Insurance is down $24,605; FICA was reduced $4,056; Medicare is down $948. These figures represent 75% of the Salary Modeler figures as the converted flaggers were 9-month employees. Purchased Services are up a total of $133,218,849. Contract Payments increased $200,000 as maintenance for irrigation and drainage was added; Infrastructure Projects is up $131 ,506,849 based on Capital Improvement projects. The largest increases were for the CR 54 and CR 66 Corridors; The Haul Route Program was increased $500,000 with the addition of smoothness testing, diamond grinding, rumble strips, and the possibility of roadway profilograph. Finance/Administration Recommendation: After discussions with the department, $8,536,080 was added to Infrastructure Projects, and $1,002,000 to Other Professional Services, originally from General Engineering, for the one-time expenses anticipated for the Capital Improvement Plan push the department is engaged in. Recommend approval. Board Action: The Airport Taxiway Phase II project has been added in the amount of $3,200,000 to Purchased Services. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 299 Other Public Works - 2000-32500 [CC_30180] (Continued) Strategic Priorities and Goals are combined under the Department Summary for Public Works. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Bridge Rehabilitation Projects 3 1 2 2024 2025 2026 Efficiency Measures Actuals Estimated Projected Per capita cost (county support) $50.57 $158.02 $501 .94 300 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Mining - 2000-32600 [CC_30150] Department Description: The Mining division is responsible for mining, crushing, and screening of gravel in county-owned quarries. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $875,552 $945,876 $948,316 $1,181,839 Supplies 4,907,232 6,216,374 6,344,374 6,347,174 Purchased Services 454,274 540,017 911,452 911,452 Fixed Charges - 22,000 25,000 25,000 Capital - 8,000 - - Gross County Cost $6,237,058 $7,732,267 $8,229,142 $8,465,465 Revenue - - -Net County Cost $6,237,058 $7,732,267 $8,229,142 $8,465,465 Budgeted Positions 8.0 8.0 8.0 10.0 Summary of Changes: Personnel Services increased $2,440 for Overtime for snow operations. Supplies increased by$128,000. Road Construction Supplies increased $65,000 for the purchase of additional surface gravel; Other Operating Supplies increased $63,000 due to MSHA silica regulations which require bringing generators closer to portable crushing plants to reduce silica exposure. This also creates additional noise which can be alleviated with the installation of cables to extend the length between mining trailers and generators. Purchased Services increased a total of $371,435. Utilities increased $5,000 due to port-o-let service fees; Contract Payments was added in the amount of $350,000 for the contracted construction of a power line to the Koskie Gravel Pit; Vehicle Expenses increased $16,435 due to anticipated fuel deliveries to gravel pits. Fixed Charges increased by $3,000 for equipment rental costs. Capital is down $8,000 as no new equipment is needed for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: Two FTEs to include salaries and benefits were moved from PW Trucking to PW Mining. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. 301 Mining - 2000-32600 [CC_30150] (Continued) Strategic Priorities and Goals are combined under the Department Summary for Public Works. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Tons of Pit Run Material Processed 246,708 250,000 260,000 Tons of Road Base Produced 145,245 165,000 200,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.218 0.213 0.260 Per capita cost (county support) $16.97 $20.56 $21 .99 302 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Pavement Management - 2000-32700 [CC_30140] Department Description: The Pavement Management division performs paved road maintenance involving asphalt patching, potholes, and paving operations. It is also responsible for pavement testing, concrete curb and gutter, crack fill, seal coat, and gravel shoulder improvements, as well as snow removal operations, as needed. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $2,582,247 $3,294,442 $3,576,482 $3,588,823 Supplies 4,400,916 8,094,719 8,478,601 8,490,851 Purchased Services 1,921,676 2,41 1,988 2,437,183 2,437,183 Fixed Charges (548) 25,000 25,000 25,000 Capital 7,995 - 12,000 12,000 • Gross County Cost $8,912,286 $13,826,149 $14,529,266 $14,553,857 Revenue - - -Net County Cost $8,912,286 $13,826,149 $14,529,266 $14,553,857 Budgeted Positions 26.0 32.0 35.0 34.0 Summary of Changes: Personnel Services increased a total of $282,040 with the conversion of two seasonal Flaggers (13/1 ) to two full-time Flaggers (15/1 ) for $160,715, and the addition of one Foreman (38/1 ) for $121 ,325. Supplies are up $383,882. Road Construction Supplies increased $440,552 for increased asphalt and chip seal oil prices; Uniforms and Clothing is up $1 ,400 for outerwear for 10 seasonal employees; Other Operating Supplies is down $58,070 as radios were removed and there was a slight increase for monument risers and cell phone boosters were added. Purchased Services is up $25,195. Utilities are up $3,553 for port-o-let service fees; Other Professional Services is up $45,000 as the miles for non-destructive pavement testing was increased; Vehicle Expenses are down $23,358 for anticipated fuel gallon usage and an increase in Fleet maintenance costs for flight chains/sprockets for the paver. Capital increased by $12,000 for one Vaisala MD30 Mobile Road Detector system to assist with application of material during snow events. 303 Pavement Management - 2000-32700 [CC_30140] (Continued) Finance/Administration Recommendation: Removed $121,325 from Personnel Services for the Foreman position. The recommendations of the compensation study were that the Lead Workers would be taking some of the workload from the Foreman position and would like to see this work out before requesting another management position. Recommend approval of remaining requests. Board Action: The board agreed with staff recommendations to keep the increase of Flagger positions (2.0 FTE) for crew safety, and wait on the additional Foreman. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. Strategic Priorities and Goals are combined under the Department Summary for Public Works. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Road Miles Paved 21 .44 22.00 20.00 Road Miles of Milling 12.04 20.00 18.00 Road Miles of Chip Seal 29.94 31 .00 39.00 Road Miles of Crack Seal 74.92 77.00 70.00 Road Miles of Slurry Seal 10.97 35.00 15.00 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.708 0.851 0.884 Per capita cost (county support) $24.25 $36.77 $37.82 304 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Dust Mitigation Management - 2000-32800 [CC_30120] Department Description: Dust Management is dedicated to the effective control and mitigation of dust across Weld County. The team is equipped with a fleet that includes 10 motor graders, 14 water tankers, 9 rollers and 4 reclaimers. Supporting this effort are six Fugitive Dust maintenance teams; four are full-depth and two are topical crews with responsibility for maintenance of over 200 roads. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $2,323,494 $2,344,629 Supplies - - 2,728,705 2,727,705 Purchased Services - - 1,693,683 1,693,683 Fixed Charges - - 17,325 17,325 Capital • - - - Gross County Cost $- $- $6,763,207 $6,783,342 Revenue - - -Net County Cost $- $- $6,763,207 $6,783,342 Budgeted Positions 0.0 0.0 20.0 19.0 Summary of Changes: Personnel Services is budgeted at $2,323,494 for 19 full-time employees and one additional Foreman at $121,325. Supplies are budgeted at $2,728,705. Uniforms and Clothing is $2,450 for outerwear for seven seasonal employees; Other Operating Supplies is $2,726,255 as some costs were divided with Gravel Roads (32200). Cold Mix Asphalt and a radio for the new Foreman are included. Purchased Services is budgeted at $1 ,693,683. Utilities are $13,500 for port-o-let service fees, which were transferred from the Gravel Roads (32200) budget; Vehicle Expenses were divided with the 32200 budget. The figure of $1 ,650,783 includes estimated fuel usage and repair costs, Repair and Maintenance Other is $29,400 for anticipated equipment repair costs and work by the County welder for Dust Management. Fixed Charges are budgeted at $17,325 for the rental of one roller. 305 Pavement Management - 2000-32700 [CC_30120] (Continued) Finance/Administration Recommendation: Removed $121,325 from Personnel Services for the Foreman position, and $8,000 from Supplies for the Foreman's radio. The recommendations of the compensation study were that the Lead Workers would be taking some of the workload from the Foreman position and would like to see this work out before requesting another management position. Recommend approval of remaining requests. Board Action: The request for an additional Foreman position for 2026 was not approved, as additional Lead positions were established in 2025 to support the existing Foremen. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. Strategic Priorities and Goals are combined under the Department Summary for Public Works. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Miles of Topical Application 200 215 230 Miles of Full Depth Application 87 95 100 Miles of Road Rehabilitation 22 25 25 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 0.000 0.494 Per capita cost (county support) $0.00 $0.00 $17.63 306 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Cities and Towns - 2000-56200 [CC_39800] Department Description: In accordance with Section 43-2-202, C.R.S., 1973, 50 percent of the mill levy collected by the County on assessed values within incorporated municipalities to maintain county roads is paid to municipalities. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services - - - - Fixed Charges 2,517,435 3,591,243 3,100,000 3,100,000 Capital - - - - Gross County Cost $2,517,435 $3,591,243 $3,100,000 $3,100,000 Revenue - - -Net County Cost $2,517,435 $3,591,243 $3,100,000 $3,100,000 Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: Budget is based upon the anticipated recommended assessed value of the municipalities with the 2025 mill levy applied. Because assessed value is not anticipated to increase, the amount has been moved to align with anticipated expenses. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as amended. 307 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Non-Departmental - 2000-90100 [CC_39800] Department Description: The Non-Departmental Revenue budget unit accounts for revenue generated by Public Works Fund. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services - - - - Fixed Charges 32,897 - - - Capital - - - - Gross County Cost $- $- $- $- Revenue 78,827,739 82,022,581 75,675,409 81,381,558 Net County Cost $78,794,842 ($82,022,581) ($75,675,409) $(81,381,558) Budgeted Positions 0.01 0.0 0.0 0.0 Summary of Changes: The resources for 2026 total $328,388,002 which includes a fund balance of $247,025,544. Property tax is set at $15,000,000, Specific Ownership tax is $1 1 ,901 ,000, and the total HUTF is planned to be distributed by the state, and communicated at $12,918,049. Permit revenues and Motor Vehicle Registration Fees are budgeted at $1 ,000,000 and $255,000, respectively, decreasing slightly from 2025. Grazing fees are $7,500,000, and oil and gas revenues are estimated to decrease by $2.5 million to $20,000,000, due to a reduction in production and decrease in assessed value. In 2026, the district is funding $1 ,100,000 in oil and gas haul route projects. PILT of $88,500 has been removed as it hasn't been reflected in actuality for the past couple of years. Severance tax is budgeted at $4,269,000 based on information provided by the state, and grant revenue is budgeted at $2,1 19,409. Finance/Administration Recommendation: Recommend approval. Board Action: The final budget includes totals of $4.8 million from the Benefit Areas 1-4 for projects in those areas, $500,000 transferred in from the Solid Waste Fund, and $19,100 from the General Fund to match the Employee Appreciation program county-wide. Approved as recommended. 308 Budget Unit Request Summary Department: Department of Public Works Budget Unit: PW Contingency - 2000-99999 [CC_39800] Department Description: Contingency funds will be used to cover recommended salary increase amounts. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $1,191,203 $- Supplies - - - - Purchased Services - - - - Fixed Charges - - - Capital - - - - Gross County Cost $- $- $1,191,203 $- Revenue Net County Cost - - $1,191,203 $- Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: Estimated Cost of Living Amount (COLA) is based on 2% as indicated in mid-2025 by the regional CPI. Also includes up to 1 .5% for future merit increases and formerly the step system. While no health insurance increase is anticipated for 2026, there is a slight increase for the HSA contribution paid by the county but allocated to the cost centers impacted. These changes were allocated to each budget unit to be reflected evenly throughout the fund. Finance/Administration Recommendation: Recommend approval. Board Action: The contingency was distributed throughout the fund. Approved as amended. 309 Ai I v 9: F 1861 V, P, ! iEa n COUNTY 310 Social Services Revenues Increase Revenue Comparison 2025 2026 (Decrease) Property taxes $14,979,184 $16,298,965 8.8% Federal/State $44,977,110 $48,588,362 8.0% Total $59,956,294 $64,887,327 8.2% Property taxes 5% Federal/State__________ 75% Link to Chart Data 311 Social Services Expenses Increase Revenue Comparison 2025 2026 (Decrease) TANF $4,769,100 $4,349,072 -8.8% Core Services 3,719,500 3,553,842 -4.5% Child Welfare 22,064,000 24,674,696 11 .8% LEAP 50,000 57,091 14.2% Administration 21 ,579,205 22,673,063 5.1% Adult Protection 2,014,600 1,981 ,842 -1 .6% Day Care 1 ,752,000 2,006,735 14.5% Child Support Administration 4,538,000 4,610,488 1 .6% Needy and Disabled 80,000 74,733 -6.6% Miscellaneous 791 ,450 830,401 4.9% Total $61,357,855 $64,811,963 4.9% Child SupportAND rMiscellaneous TANF Administration 0%, I 1% �, 7% 7% Day3%Care \ Core Services Adult Protection 6% 3% / Child Welfare Administration) 38% 35% LEAP 0% Link to Chart Data 312 Social Services Seven Year Revenue and Expense Comparison 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 2020 2021 2022 2023 2024 2025 2026 Actual Actual Actual Actual Actual Budget Budget ■Revenue 32,437,197 54,457,999 55,521,212 54,325,495 59,367,708 59,956,294 64,887,327 ■Expenses 44,200,779 53,696,827 55,198,795 55,731,281 61,918,318 61,357,855 64,81 1,963 Link to Chart Data 313 Social Services Fund Summary The total Social Services Fund budget is recommended at $64,811,963. The programs are funded by property tax of $16,298,965, and state and federal funds of $48,588,362, and the potential use of approximately $130,174 of fund balance to cover both anticipated and unanticipated cost overruns. The implementation of the One Big Beautiful Bill Act (OBBBA) indicates an increase in staff requirements for verification of benefits to be received. Lowering staffing would only make it more difficult to meet the increasing requirements in the timelines indicated by State and Federal rules and regulations. In 2021 , the Department established the High-Fidelity Wraparound unit, within the Family Resource Division. The unit has been funded through a grant from the Colorado Department of Human Services, Office of Behavioral Health. The unit works to preserve and rehabilitate families while addressing mental and behavioral health needs. The original grant ended on June 30, 2023. Therefore, the Department has secured additional funding from the Office of Behavioral Health and from the Tony Grampsas Youth Services program to continue the program through June 30, 2026. We continue to monitor the impacts of House Bills 22-1259 and 22-1295 on the Colorado Works and Child Care Assistance Programs, respectively. Although the increase in expenditures resulting from these acts has been manageable, to this point, our concerns regarding the ability of available funding to support these increases continue. We will continue to make programmatic changes and/or seek increased funding from our state partners, as necessary. Funding for the Adult Protective Services unit, within our Home and Community Supports Division (formerly Area Agency on Aging) continues to present challenges. While recent changes in demographic and workload data have increased our share of the state-wide allocation for this program, funding could still leave up to $175,000 of necessary expenditures unreimbursed. 314 Social Services 2026 Estimated Expenses and Revenues Total of Federal, Federal and State, and Expenses to be Reimbursed State County County County Administration $14,788,648 $7,416,640 $22,205,288 Non-Program Revenue - (151 ,702) (151 ,702) Other Programs 296,505 148,040 444,545 Child Support Administration 3,447,945 1,135,566 4,583,511 TANF-Colorado Works 2,901,432 1,485,083 4,386,515 Aid to the Needy Disabled - 74,733 74,733 Child Care 837,854 1,163,317 2,001,171 Old Age Pension 446,586 118 446,704 Child Welfare 19,943,919 4,616,126 24,560,045 Core Services 2,907,418 627,329 3,534,747 Adult Protective Services 1 ,483,585 488,113 1 ,971 ,698 LEAP 57,091 - 57,091 General Assistance - 93,838 93,838 Total $47,110,983 $17,097,201 $64,208,184 Total of Federal, Federal and State, and Revenues to Offset Expenses State County County Federal/State Reimbursement $47,110,983 $- $47,110,983 Claims Collection Incentives 630,000 - 630,000 TANF Adjustment 112,136 - 112,136 Usage of Deferred Revenues - - - Revenue Sub-Total $47,853,119 $- $47,853,119 Potential Use of Fund Balance - - - Transfer County Funds - EAF - 56,100 56,100 County Property Tax - 16,298,965 16,298,965 Total Revenue $47,853,119 $16,355,065 $64,208,184 Social Services Mandated Federal and State Programs Assistance Payment Programs: Most assistance payment programs are mandated by the federal or state government. Consequently, local government is limited as to what can be done to reduce costs from these programs. Federally State Program Mandated Mandated Temporary Assistance to Needy Families - Colorado Works Yes Yes Aid to the Needy Disabled No Yes Old Age Pension No Yes General Assistance* Optional Optional * State law allows counties the option of having a general assistance program and, if established, to determine the benefit level. Social Service Programs: Social service programs administered by the department are mandated by federal or state law; however, local governments have a higher degree of managerial flexibility with these programs. Federally State Program Mandated Mandated Child Protection - Casework Services Yes Yes Youth Services - Casework Services Yes Yes Adult Protective Services - Casework Services Yes Yes Administration: Costs associated with administration include compensation for direct services through case workers, technicians and support staff. In addition, overhead, such as rent, utilities, travel, supplies, and equipment are funded through administrative allocations.The State establishes administrative allocations and reimburses at various rates depending on the type of expenditure and program. Expenditures greater than allocation are not guaranteed to be reimbursed. Generally, they are at least partially reimbursed using transferred TANF funds, surplus distribution, or Federal pass-through revenues. Social Services Summary of Revenue Taxes 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2100 42111 4112 Current Property Taxes $14,979,184 $16,168,791 $16,168,791 $16,298,965 Total Taxes $14,979,184 $16,168,791 $16,168,791 $16,298,965 Intergovernmental 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2100 42110 4320 Federal Grants $- $128,268 $128,268 $128,268 2100 42110 4336 Reimbursements 13,393,441 15,412,618 15,412,618 15,412,618 2100 42111 4336 Reimbursements 795,122 630,000 630,000 630,000 2100 42115 4336 Reimbursements 264,650 298,348 298,348 298,348 2100 42200 4336 Reimbursements 3,412,680 3,465,750 3,465,750 3,465,750 2100 42365 4336 Reimbursements 3,284,017 2,863,989 2,863,989 2,863,989 2100 42375 4336 Reimbursements 877,000 784,794 784,794 784,794 2100 42380 4336 Reimbursements 525,000 440,939 440,939 440,939 2100 42410 4336 Reimbursements 17,961,200 19,739,757 19,739,757 19,739,757 2100 42415 4336 Reimbursements 2,885,600 2,923,125 2,923,125 2,923,125 2100 42450 4336 Reimbursements 1,471,700 1,491,700 1,491,700 1,491,700 2100 42610 4336 Reimbursements 50,000 57,091 57,091 57,091 2100 42410 4340 Grants - 295,883 295,883 295,883 2100 711000 3110 County Transfer $56,700 $57,300 $56,100 $56,100 Total Intergovernmental $44,977,110 $48,589,562 $48,588,362 $48,588,362 2025 2026 2026 All Revenues Budget Request Recommended 2026 Final Total Social Services Revenues $59,956,294 $64,758,353 $64,757,153 $64,887,327 Summary of Expenses 2025 2026 2026 Fund Org Expenditure Function Budget Request Recommended 2026 Final 2100 42110 Administration-Regular $21,579,205 $22,673,861 $22,673,861 22,673,063 2100 421 1 1 Non-Program Revenue (170,000) (151,702) (151,702) -151,702 2100 42115 Other Programs 329,750 447,208 447,208 447,208 2100 42200 Child Support Administration 4,538,000 4,610,488 4,610,488 4,610,488 2100 42365 Colorado Works 4,769,100 4,349,072 4,349,072 4,349,072 2100 42370 Needy and Disabled 80,000 74,733 74,733 74,733 2100 42375 Day Care & Administration 1,752,000 2,006,735 2,006,735 2,006,735 2100 42380 Old Age Pension 535,000 441,057 441,057 441,057 2100 42410 Child Welfare &Administration 22,064,000 24,674,696 24,674,696 24,674,696 2100 42415 Placement Alternative Care 3,719,500 3,553,842 3,553,842 3,553,842 2100 42450 Adult Protection 2,014,600 1,981,842 1,981,842 1,981,842 2100 42610 Leap Administration 50,000 57,091 57,091 57,091 2100 42700 General Assistance 40,000 37,738 37,738 37,738 2100 42700 Common Support 56,700 57,300 56,100 56,100 Total Social Services Expenses $61,357,855 $64,813,961 $64,812,761 $64,811,963 317 Budget Unit Request Summary Department: Social Services Budget Unit: Summary All Social Services Department Description: See individual units. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $41,197,489 $44,226,805 $48,398,419 $47,500,117 Supplies 497,845 510,300 563,233 563,232 Purchased Services 9,377,022 8,735,000 10,164,126 10,140,836 Fixed Charges 5,499,571 8,736,750 5,686,985 6,607,780 Capital - - - Cost Allocation Adj (353,029) (851,000) (56.102) Gross County Cost 56,218,898 $61,357,855 $64,81 1,963 $64,81 1,963 Revenue 41,574,356 46,378,671 48,643,172 48,588,362 Property Tax 14,644,543 $14,979,184 $16,168,791 $16,223,601 Budgeted Positions 413.0 426.0 426.0 414.0 Summary of Changes: See Individual Budget Units. Finance/Administration Recommendation: See Individual Budget Units. Board Action: See Individual Budget Units. 2025 Strategic Priority Accomplishments: 1 . The Child Welfare Division worked with 424 children/youth and their families to provide services to help strengthen the family as a whole. Fifty percent (50%) of the children/youth we are working with are placed at home with one or both parents. (SP1A) 2. The Human Services Outreach team held regular office hours at District 6 Family Center to increase awareness and assist families with applying for medical, food, and financial assistance at a community location convenient to them. (SP1A) 3. Adult Protective Services (APS) provided protection for at-risk adults by investigating allegations of physical and sexual abuse, caretaker neglect, exploitation, and harmful acts (collectively referred to as "mistreatment") and self-neglect of at-risk adults. APS offered protective services to reduce and prevent further mistreatment and improve the health, safety, and welfare of at-risk adults. (SP1A) 4. The Child Support Division developed a process that enables non-custodial parents in Weld County detention centers to participate in the administrative process for establishing paternity and support, reducing the need to take these cases to court. (SP1 B) 318 All Social Services (Continued) 2025 Strategic Priority Accomplishments (Continued): 5. The Child Welfare Division worked with parents who were incarcerated in Weld County detention centers through supervised family time and completed assessments to help determine what the parent needs to be successful when they are released. Once released the division offered services for treatment and family time to help integrate that parent back into their child's life. (SP1 B) 6. The Family Resource Outreach team assisted soon-to-be-released individuals with applications for public assistance benefits and provided resources for additional discharge planning, such as housing and employment resources. This service was provided in person and virtually. (SP1 B) 7. Child Welfare worked closely with Colorado Youth Detention Continuum and juvenile court stakeholders to assist in restorative justice practices. (SP1 C) 8. The Assistance Payments Division supported community members connected with the Address Confidentiality Program (ACP) which is for victims and/or survivors of domestic abuse. By using the ACP program the division supported these community members in maintaining their confidentiality, supporting their safety and/or the safety of their children, while accessing public assistance programs. (SP1 D) 9. When parents or children qualified for victim's services, the Child Welfare Division worked with the victim's advocates to seek out services and support. Child Welfare also participated in the Address Confidentiality Program to protect the confidentiality of victims of domestic abuse. (SP1 D) 10. The Family Resource Division's Lighthouse Prevention Program presented to and received referrals from members of Weld County's 19th Judicial District and recipients of the Victim's Assistance Law Enforcement (VALE) Fund Grant and provided case management services to families at-risk of or current involvement with the judicial system. (SP 1 D) 11 . The Family Resource Division used various sources of survey data to develop and enhance service provision and to apply for grant funding for Prevention, Outreach, Wraparound, Housing Stability services. Examples of surveys used: Weld County Community Health Assessment, Kids Count in Colorado, Weld County Population and Development Report, Colorado Works Leavers Study. (SP1E) 12. Assistance Payments issued $85.9 million dollars in Food Assistance in calendar year 2025. Similarly, we enrolled over 81,000 individuals in Medicaid programs to ensure access to health care services. (SP1 F) 13. Child Welfare collaborated with the Regional Accountable Entities (RAE) to connect Medicaid eligible families, youth and children with case management and providers who addressed the social determinants of health, such as housing and transportation, which directly affect child safety and family stability. (SP1 F) 319 All Social Services (Continued) 2025 Strategic Priority Accomplishments (Continued): 14. Family Resource case managers connected customers to health and safety services provided by WCDPHE and community providers, as well as maintaining an ongoing relationship with and connections to Care Coordination for physical and behavioral health services provided by Medicaid and private insurance companies. (SP1 F) 15. Employment Services Navigators connected individuals to health care and community providers, while maintaining ongoing relationships with Care Coordination teams to support access to physical and behavioral health services through Medicaid and private insurance. (SP1 F) 16. DHS engaged in open, two-way communication with employees at all levels. To support this, DHS has implemented a multipronged approach to gather input and foster connection, including: a. Ask the Director - An intranet tool for employees to confidentially submit questions and suggestions to leadership. b. Staff Sync Up - Employee-led focus groups that promote honest dialogue and surface key issues. c. Quarterly Roundtables - Separate sessions for supervisors and employees, hosted by DHS leadership, to encourage direct, real-time feedback. d. Mentimeter Polls - Used during staff meetings to capture anonymous input and identify emerging themes. e. These are examples of how DHS created opportunities for employee voices to be heard and considered in shaping department priorities and improvements. (SP4A) 17. DHS actively supported and participated in leadership development opportunities provided by Weld County Human Resources and recognizes the importance of reinforcing these efforts at the department level. To further support HR's priorities, DHS invested in additional training and development strategies to strengthen leadership, promote consistency, and enhance retention. This included quarterly professional development sessions delivered directly by Director Ulrich to over 90 DHS leaders, focused on real- time leadership challenges and growth opportunities. Additionally, DHS established a People and Culture Team dedicated to advancing leadership practices and supporting employee engagement throughout the department. These intentional efforts created a strong foundation for leadership consistency, skill-building, and employee support aligned with countywide goals. (SP4C) 320 All Social Services (Continued) 2025 Strategic Priority Accomplishments (Continued): 18. DHS is committed to fostering a culture of innovation and continuous growth, in support of employee development and to maintain standing as a leader across the state and nation. Innovation is a core value embedded throughout the department's work, and new ideas and creative problem- solving are encouraged. Investment in professional development opportunities promoted learning, sparked creativity, and exposed staff to best practices from across the field. These experiences equipped employees to implement innovative strategies tailored to Weld County's unique needs while also supporting career advancement and long-term retention. (SP4D) 19. The Child Support Division evaluated processes and procedures for greater efficiency. In 2024, over 30 new procedures and desk aids were updated and introduced, accompanied by staff training to reduce barriers and eliminate unnecessary steps. (SP5A) 20. Funds requests for families go through the Human Services Funds Distribution (HSFD) process supported by the Business Process Analysis (PBA). As a result, all relevant procedures were revised and the process, including data collection and reporting, were implemented through Smart Sheets and Power BI. This process ensured all funding opportunities were evaluated and verified families are not receiving resources from multiple divisions for the same expenditure. (SP5A) 21 . The Organizational Integrity Division participated in a BPA Lean event to review and refine systems and processes for benefit recipient appeals. The use of Monday.com was expanded to enterprise licensing to streamline workflows, track team productivity, and identify training needs related to hearings and appeals. (SP5A) 22. The Organizational Integrity Division collaborated with BPA staff to assess and improve processes and technology used in fraud investigations. This effort involved mapping existing workflows, identifying inefficiencies, and uncovering opportunities to enhance case resolution times, accuracy, and resource allocation. By focusing on waste elimination, streamlined operations, and optimized technology integration, the initiative aimed to develop practical, data-driven recommendations aligned with organizational goals for effectively addressing fraud. (SP5A) 23. The Assistance Payments team attended meetings where community providers, such as nursing facilities and clinics, worked with the division's team to understand workflow, timelines and program rules regarding medical assistance. (SP5C) 24. Members from the Child Welfare Division attended community meetings with non-profits and facilities, such as hospitals and schools, to ensure open and clear communication and to cross train on services offered. Team members also participate in the Best Practices Court Team to hear from all parties represented in the court process with the goal to better the outcomes for all who enter the court process, and for those professionals to work together with integrity and respect. (SP5C) 321 All Social Services (Continued) 2025 Strategic Priority Accomplishments (Continued): 25. The Family Resource Division provided leadership for the Human Services Advisory Commission (HSAC), which included representatives from across the community to exchange information regarding community and human services programs. The Outreach Manager sat on the Greeley-Weld Housing Authority and Colorado Community Action Association Boards, which are both avenues of community dialogue, feedback and education. Division Leadership participated in regular meetings with the local Regional Accountable Entity (RAE), community mental health center, local shelters, United Way of Weld County, local school districts, CDHS, BHA, HCPF and CDEC. (SPSC) 26. The Organizational Integrity team focused on redesigning the Human Services website with a client-centered approach, incorporating client feedback to understand diverse perspectives and enhance user-friendliness. (SPSE) 27. The Family Resource Post Adoption team provided a monthly newsletter for over 400 adoptive families in our community to share resources, current events, training opportunities and more. (SPSE) 28. The Child Welfare team utilized BINTI for providers who cared for the children placed out of the home. This is a streamlined and cost-effective way to share and receive information from our providers. (SP6A) 29. The Department supported accessibility by helping individuals connect with services through in-person and virtual assistance. Staff regularly identified and addressed barriers faced by vulnerable populations, including language, mobility, and technology challenges. (SP6B) 30. Through the ongoing efforts of the Organizational Integrity and Logistics Division, the Department has: (SP6B) a. Achieved and sustained 100% AA Level accessibility compliance since June 30, 2024, with an overall accessibility score exceeding 95% (requiring some IT adjustments) across 113 internet pages. b. Successfully remediated 180 PDF documents to meet accessibility standards for the external website. Additionally, internal website updates were completed upon request, bringing the total number of remediated PDFs to 300. c. Remediated 25 out of 50 intranet pages, with full completion targeted by July 2025 d. Proposed and implemented the purchase of PockeTalk devices for onsite interpretation, improving client interactions across all lobbies. 31 . The Department coordinates closely with the county's Communications team to ensure consistency in branding, messaging, and public engagement. As communications and marketing processes are further centralized, we are committed to streamlining our materials and strategies to enhance visibility and accessibility across all Department services. (SP6C) 322 All Social Services (Continued) 2025 Strategic Priority Accomplishments (Continued): 32. Programs throughout the Department use a variety of communication platforms, including social media, printed materials, and the county website, to reach a broad audience. These tools help share timely information, promote services, and strengthen connections with the community. (SPED) 2026 Strategic Priority Objectives and Goals: 1 . Child Welfare is planning to be a part of staffing for youth being released from detention in the next fiscal year. (SP 1 C) 2. The Assistance Payments Division will work with local hospitals in 2025 and 2026 to offer cost sharing agreements to support onsite eligibility staff for Medicaid enrollment if the community partner is open to this co-location service delivery approach. (SP5D) 3. In 2026, the BINTI platform used in Child Welfare will become the primary way for CORE service providers to electronically receive and accept service referrals and submit their bills for services rendered, creating efficiencies & cost savings for both providers and department staff. (SP6A) Budget Unit Request Summary Department: Social Services Budget Unit: County Administration - 2100-42110 [CC_40300] Department Description: The County Administration budget unit includes activities for the purposes of administering the Supplemental Nutrition Assistance Program (SNAP), also known as Food Assistance, Medicaid, and State-Only Adult Assistance programs, including eligibility determination, benefit calculation and issuance and overpayment investigation. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $19,945,285 $12,259,155 $21,403,478 $20,328,964 Supplies 371,301 (450,000) 426,340 426,340 Purchased Services 3,064,418 2,400,000 3,122,786 3,122,786 Fixed Charges 5,961,058 13,562,325 5,960,949 7,034,665 Capital - - - - Cost Allocation Adj (7,725,669) - (8,239,692) (8,239,690) Gross County Cost $21,616,393 $27,771,480 $22,673,861 $22,673,063 Revenue 14,565,886 13,393,441 15,540,886 15,540,886 Net County Cost $7,050,507 $14,378,039 $7,132,975 $7,132,177 Budgeted Positions 193.0 193.0 193.0 181 .0 Summary of Changes: The format of the Social Services Fund budget has changed in order to more clearly illustrate the actual costs associated with the activities. The cost allocations, as determined by the Random Moment Sampling (RMS) process, are now illustrated as a separate line item in each section impacted by the re-allocations. Funding of the County Administration appropriation was increased in the 2025 Long Bill. This increase, offset by the loss of pandemic-related funding sources, will result in better coverage of our expenses for the administration of these programs. Finance/Administration Recommendation: The adjustments include an increase in the Cost Allocation Plan's designation for Indirect Cost revenue reimbursement, increasing the expenses by approximately $520,000 from the 2025 approved budget. To accommodate the increase, personnel services were reduced, to indicate the removal of 12.0 FTE that had been included for the Public Health Emergency (PHE) that ended June 2025. Board Action: Approved as recommended. 324 County Administration - 21 00-421 1 0 [CC_40300] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Food Assistance Caseload 18,705 19,000 19,500 Medicaid Caseload 41 ,778 62,000 65,000 TANF Caseload 860 875 800 Adult Financial Caseload 685 725 750 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 5.252 5.133 4.703 Per capita cost $19.19 $38.24 $17.84 Goals/Desired Outcomes/Key Performance Indicators: See the Human Services goals following the Social Services Fund Summary. 325 Budget Unit Request Summary Department: Social Services Budget Unit: Non-Program Revenue - 2100-42111 [CC_40410] Department Description: The Non-Program Revenue budget unit includes property taxes, Claim-Collection Incentives, TANF Adjustment, TANF MOE Reduction, and Miscellaneous Revenue Sources. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- Supplies - - - Purchased Services - - - Fixed Charges (151,702) (170,000) (151,702) (151,702) Capital - - - - Cost Allocation Adj - - - - Gross County Cost $(151,702) $(170,000) $(151,702) $(151,702) Revenue 629,308 795,122 741,008 630,000 Net County Cost (781,010) (965,122) (892,710) (781,702) Property Tax Revenue $13,257,431 $14,979,184 $16,168,791 $16,298,965 Summary of Changes: The Department is requesting Property Tax funding budgeted at $16,168,791 for 2026. The difference is a combination of special revenue from various department programs. The TANF Adjustment is $111,008. Incentives earned as the result of claims collections for Food Assistance, Medicaid, TANF, and State-Only programs are estimated to be $630,000. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 326 Budget Unit Request Summary Department: Social Services Budget Unit: Other Programs - 2100-42115 [CC_40430] Department Description: Other Programs represents minor or temporary programs within the Department of Social Services. It includes Food Stamp Job Search (Employment First), SNAP Refunds, AFDC/TANF Retained Collections, and Collaborative Management. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $323,586 $272,450 $355,977 $390,770 Supplies 5,353 7,300 5,353 5,352 Purchased Services 49,376 50,000 74,376 51,086 Fixed Charges 12,071 - 11,502 - Capital - - - - Cost Allocation Adj - - Gross County Cost $390,386 $329,750 $447,208 $447,208 Revenue 285,987 254,650 298,348 298,348 Net County Cost $104,400 $75,100 $148,860 $148,860 Budgeted Positions 3.0 3.0 3.0 3.0 Summary of Changes: Several proposed Federal changes to the SNAP Program could impact the Food Stamp Job Search programs, as well as other components of the SNAP Program. It is anticipated that any such changes would become effective in 2027, at the earliest, but developments will be monitored as they are made known. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Total Participants - Employment First 2 10 16 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.082 0.080 0.078 Per capita cost (county support) $0.28 $0.20 $0.40 327 Budget Unit Request Summary Department: Social Services Budget Unit: Child Support Services - 2100-42200 [CC_40340] Department Description: Child Support Services helps parents and caregivers by establishing parentage, setting up child support, and making sure support orders are followed to ensure children get the financial assistance they need. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $3,021,604 $3,698,000 $3,290,614 $3,290,614 Supplies 8,692 50,000 8,692 8,692 Purchased Services 689,764 750,000 580,633 580,633 Fixed Charges 9,974 40,000 9,974 9,974 Capital Cost Allocation Adj 668,930 - 720,575 720,575 Gross County Cost $4,398,964 $4,538,000 $4,610,488 $4,610,488 Revenue 3,306,740 3,412,680 3,465,750 3,465,750 Net County Cost $1,092,224 $1,125,320 $1,144,738 $1,144,738 Budgeted Positions 30.0 31 .0 31.0 31 .0 Summary of Changes: The Department has transferred most of the attorney activities associated with this program in-house, utilizing the County Attorney Office's staff to conduct the legal tasks necessary to establish and enforce support orders, rather than hiring external attorneys. Beginning in 2026, a statute change will go into effect as part of the Child Support Guideline. The new guideline will provide non-custodial parents with credit for each overnight custody. This is a significant change from the previous guideline which only gave credit if the non-custodial parent had the children over 92 overnights annually. It is anticipated that this adjustment will result in more appropriately sized support orders, which in turn will help with collections of both current support and arrears. In addition, the division has implemented structural improvements aimed at streamlining work. These changes are designed to increase efficiency, which will lead to timelier establishment and modification of orders and improvement in collections. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 328 Child Support Services - 2100-42200 [CC_40340] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of open cases in Weld 7,827 7,950 8,100 Number of children supported 5,644 5,670 5,700 Money collected and distributed to families total 24,1 18,855 24,600,000 25,000,000 Money collected and distributed to families current 18,997,682 19,400,000 19,750,000 Money collected and distributed to families arrears/back pay 5,121,173 5,200,000 5,250,000 Collections per staff member (highest collection rate per FTE in Colorado 778,027 793,548 806,451 Orders Established/Modified 505 510 525 Applications Received and Processed 1,501 1,550 1 ,600 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.816 0.824 0.806 Per capita cost (county support) $2.97 $2.99 $2.97 329 Budget Unit Request Summary Department: Social Services Budget Unit: TANF - Colorado Works- 2100-42365 [CC_40440] Department Description: Colorado Works is Colorado's implementation of the Temporary Assistance for Needy Families program. Assistance is provided to low- income families to assist in employment preparation to achieve self-sufficiency and to provide temporary direct financial assistance. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $960,540 $3,039,100 $1,043,990 $1,043,990 Supplies 2,169 375,000 2,169 2,169 Purchased Services 1,208,166 1,375,000 1,177,619 1,177,619 Fixed Charges 26,938 (20,000) 26,043 26,043 Capital - - - - Cost Allocation Adj 1,959,051 - 2,099,251 2,099,251 Gross County Cost $4,156,865 $4,769,100 $4,349,072 $4,349,072 Revenue 3,042,431 3,284,017 2,863,989 2,863,989 Net County Cost $1,114,434 $1,485,083 $1,485,083 $1,485,083 Budgeted Positions 14.0 14.0 14.0 14.0 Summary of Changes: The passage of Senate Bill 22-1259 will continue to increase the amount of funding required for payment of Basic Cash Assistance and for administrative costs associated with this program. This limits the amount of funding available to continue providing job training and placement services, other supportive services needs and prevention activities in the community. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 330 TANF - Colorado Works - 2100-42365 [CC_40440] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected TANF Caseload 860 875 800 Total Participants placed in subsidized internship in the Community through TANF/CO Works 26 30 34 Total participants trained through TANF/CO Works 12 15 18 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.381 0.372 0.364 Per capita cost (county support) $3.03 $3.95 $3.86 331 Budget Unit Request Summary Department: Social Services Budget Unit: Aid to the Needy Disabled - 2100-42370 [CC_40320] Department Description: The Aid to Needy Disabled program account for assistance grants for eligible disabled and Medicaid benefits for SSI clients. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $48,267 $- $- $- Supplies 398 - - - Purchased Services 1 15,1 12 110,000 1 15,1 12 1 15,1 12 Fixed Charges (40,379) (30,000) (40,379) (40,379) Capital - - - - Cost Allocation Adj - - - - Gross County Cost $123,398 $80,000 $74,733 $74,733 Revenue 47,772 - -Net County Cost $75,626 $80,000 $74,733 $74,733 Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: Funding of the Disability Navigator Program ended June 30, 2024, so no expenditures or revenues for that sub-program are reflected. All expenditures and collections budgeted are now for the AND program, only. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Adult Financial Caseloads 685 725 750 2024 2025 2026 Efficiency Measures Actuals Estimated Projected Per capita cost (county support) $0.21 $0.21 $0.19 332 Budget Unit Request Summary Department: Social Services Budget Unit: Child Care Administration - 2100-42375 [CC_40330] Department Description: The Child Care Assistance Program provides day care services for children from TANF and Income Eligible households. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $650,479 $729,000 $701,212 $701,212 Supplies 1,196 3,000 1,196 1,196 Purchased Services 1,119,580 1,020,000 1,309,530 1,309,530 Fixed Charges 37,523 - 17,692 17,692 Capital - - - - Cost Allocation Adj (23,070) - (22,895) (22,895) Gross County Cost $1,785,707 $1,752,000 $2,006,735 $2,006,735 Revenue 884,385 877,000 784,794 784,794 Net County Cost $901,322 $875,000 $1,221,941 $1,221,941 Budgeted Positions 6.0 6.0 6.0 6.0 Summary of Changes: This program will continue to see significant changes in 2026 and in coming years as it transitions to the newly created Department of Early Childhood. House Bill 22-1295 instituted several changes to the rules governing how day care services are authorized and delivered. As a result of these changes, Weld County, along with all other large counties in the State, has implemented a freeze on the processing of applications for the program, to avoid untenable unfunded mandates resulting from this legislation and other recent changes to the program. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 333 Child Care Administration- 2100-42375 [CC_40330] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Avg Child Care Providers with a CCCAP fiscal agreement 367 1 ,503 202 2024 2025 2026 Efficiency Measures Actuals Estimated Projected _ FTEs per 10,000/capita 0.163 0.160 0.156 Per capita cost (county support) $2.45 $2.33 $3.18 Goals/Desired Outcomes/Key Performance Indicators: See the Human Services goals following the Social Services Fund Summary. 334 Budget Unit Request Summary Department: Social Services Budget Unit: Old Age Pension - 2100-42380 [CC_40420] Department Description: The Old Age Pension program provides payments to eligible seniors who meet income, resource, and age tests. Program costs are reimbursed at approximately 99.5% by the State Old Age Pension Trust Fund. Administrative costs are reimbursed at 100%. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $456,000 $- $- Supplies - 50,000 - - Purchased Services 118 25,000 118 118 Fixed Charges 1,558 4,000 - - Capital - - - - Cost Allocation Adj 440,939 - 440,939 440,939 Gross County Cost $442,615 $535,000 $441,057 $441,057 Revenue 440,939 525,000 440,939 440,939 Net County Cost $1,676 $10,000 $118 $118 Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: No significant changes are anticipated for this program in 2026. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Case Load 685 725 750 2024 2025 2026 Efficiency Measures Actuals Estimated Projected Timeliness of Application / RRR N/A 99% 99% Per capita cost (county support) $0.00 $0.03 $0.00 Goals/Desired Outcomes/Key Performance Indicators: See the Human Services goals following the Social Services Fund Summary. 335 Budget Unit Request Summary Department: Social Services Budget Unit: Child Welfare Administration - 2100-42410 [CC_40350] Department Description: The Child Welfare program delivers services to children and families at risk of, or involved in, the Child Welfare system to assure safety, permanency, and well-being. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $16,247,728 $18,714,000 $17,233,110 $17,233,110 Supplies 108,736 450,000 118,725 118,725 Purchased Services 3,130,488 3,450,000 3,122,400 3,122,400 Fixed Charges (357,470) (550,000) (358,869) (358,869) Capital - - - - Cost Allocation Adj 4,326,790 - 4,559,330 4,559,330 Gross County Cost $23,456,272 $22,064,000 $24,674,696 $24,674,696 Revenue 18,370,908 17,961,200 20,035,640 20,035,640 Net County Cost $5,085,364 $4,102,800 $4,639,056 $4,639,056 Budgeted Positions 157.0 167.0 167.0 167.0 Summary of Changes: The department remains committed to placing children involved in the Child Welfare system in the least restrictive setting demonstrating the ability to provide safe and nurturing care. As a result, the costs associated with these placements have largely shifted from daily foster care maintenance payments to specific service purchases. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 336 Child Welfare Administration- 2100-42410 [CC_40350] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Referrals 9,045 8,480 8,480 Assessments 2,103 2,166 2,231 Cases 219 226 235 Certified Kin 22 65 85 Certified Foster 66 60 65 High Fidelity Wraparound is an evidence based intensive care coordination model that serves families with youth who are at risk of high levels of care, out-of-home placement or who are working to reintegrate back into the home and community after out-of-home and _treatment levels of care. 29 40 40 Lighthouse provides child abuse prevention case management for families at risk of involvement with child welfare or who are stepping down after being involved with child welfare. 168 175 175 Post Adoption works to support adoptive families, primarily who have adopted from child welfare, with ongoing needs for resources and support to keep their families healthy and together. 453 450 450 Housing Stability Case Managers serve households at risk of experiencing homelessness or who are working to establish stable housing after experiencing homelessness. 349 150 150 Crisis Services Caseworkers conduct home studies and provide support for kinship providers who provide care for children who are removed from the home due to abuse and/or neglect. 120 130 130 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 4.273 4.441 4.340 Per capita cost (county support) $13.84 $10.91 $12.05 337 Budget Unit Request Summary Department: Social Services Budget Unit: Core Services - 2100-42415 [CC_40360] Department Description: The Core Services program is designed to safely maintain children at home, or return children to home, through services for children and parents, including, but not limited to therapy and parental education. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $2,904,789 $3,219,500 $3,076,749 $3,076,749 Supplies - - - - Purchased Services 477,093 520,000 477,093 477,093 Fixed Charges - (20,000) - - Capital - Cost Allocation Adj - Gross County Cost $3,381,882 $3,719,500 $3,553,842 $3,553,842 Revenue 2,781,682 2,885,600 2,923,125 2,923,125 Net County Cost $600,200 $833,900 $630,717 $630,717 Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: No significant changes are anticipated for this program in 2026. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Case Load 317 305 300 2024 2025 2026 Efficiency Measures Actuals Estimated Projected Per capita cost (county support) $1 .63 $2.22 $1 .64 Goals/Desired Outcomes/Key Performance Indicators: See the Human Services goals following the Social Services Fund Summary. 338 Budget Unit Request Summary Department: Social Services Budget Unit: Adult Protection - 2100-42450 [CC_40310] Department Description: Adult Protective Services offers protective services to prevent, reduce, or eliminate the current or potential risk of mistreatment, exploitation, or self-neglect to the at-risk adult using community-based services and resources, health care services, family and friends when appropriate, and other support systems. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,111,353 $1,839,600 $1,434,708 $1,434,708 Supplies 758 25,000 758 758 Purchased Services 94,442 120,000 89,630 89,630 Fixed Charges 14,256 30,000 14,256 14,256 Capital - - - Cost Allocation Adj 353,028 - 442,490 442,490 Gross County Cost $1,573,838 $2,014,600 $1,981,842 $1,981,842 Revenue 1,098,105 1,471,700 1,491,700 1,491,700 Net County Cost $475,733 $542,900 $490,142 $490,142 Budgeted Positions 10.0 12.0 12.0 12.0 Summary of Changes: No significant changes are anticipated for this program for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Adult Protective Services: referrals/reports for allegations of mistreatment or self-neglect (of referrals 1 ,823 2,028 2,256 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.272 0.319 0.312 Per capita cost (county support) $1 .29 $1 .44 $1 .27 339 Budget Unit Request Summary Department: Social Services Budget Unit: LEAP Administration and Outreach - 2100-42610 [CC_40400] Department Description: The Low-Income Energy Assistance Program is largely administered through a State-wide contract with Goodwill Industries. The county administers outreach efforts to the community. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services 57,091 50,000 57,091 57,091 Fixed Charges (1,715) - - Capital - - - - Cost Allocation Adj - - Gross County Cost $55,376 $50,000 $57,091 $57,091 Revenue 42,433 50,000 57,091 57,091 Net County Cost $12,943, $- $- I $- Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: No significant changes are anticipated for this program in 2026. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 0.000 0.000 Per capita cost (county support) $0.04 $0.00 $0.00 340 Budget Unit Request Summary Department: Social Services Budget Unit: General Assistance - 2100-42700 [CC_40380] Department Description: This program is entirely funded by the county and expenditures from this program are not covered by TANF, OAP, AND, etc. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- Supplies - - - - Purchased Services 37,738 40,000 37,738 37,738_ Fixed Charges 44,671 - 56,100 56,100 Capital - - - - Cost Allocation Adj - - Gross County Cost $82,409 $40,000 $93,838 $93,838 Revenue - - 56,100 56,100 Net County Cost $82,409, $40,000 $37,738 , $37,738 Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: Services include temporary and emergency assistance for applicants for Federal/State categorical assistance programs and help for some medical indigents. This includes the Employee Appreciation Program transfer from the General Fund for all FTE represented in Human Services and Social Services. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures „— 2024 2025 2026 Work Outputs Actuals Estimated Projected Burial Assistance 24 10 27 2024 2025 2026 Efficiency Measures Actuals Estimated Projected Per capita cost (county support) $0.22 $0.11 $0.10 Goals/Desired Outcomes/Key Performance Indicators: See the Human Services goals following the Social Services Fund Summary. 341 a_ -r4au_N+.I n I -ems roRµc 1 -phi ,)'.h 6 i/ .--- )",1,,,,,i1E".... 1 , „ill, , . .. 1 "i111 1r _ ►CITY GOB 342 Public Health Revenues Increase Revenue Comparison 2025 2026 (Decrease) Charges for Services $991 ,106 $979,320 -1% Federal/State 5,771 ,177 5,512,507 -4% General Fund Transfers 5,949,980 6,046,315 2% Licenses & Permits 790,000 1 ,072,880 36% Miscellaneous 980,067 1 ,060,034 8% Solid Waste Transfers 790,922 1 ,239,269 57% Total $15,273,252 $15,910,325 4% Solid Waste Transfers Charges for Services 8% 6% Miscellaneous 7% Licenses & Permits 7% \ Federal/State 7- 34% General Fund ' Transfers 38% Link to Chart Data 343 Public Health Expenses % Increase Expense Comparison 2025 2026 (Decrease) Environmental Health Services $4,808,869 $5,544,806 15% Administration 2,079,704 1 ,279,307 -38% Health Communication 2,506,479 2,900,335 16% Community Health Services 5,939,712 6,171 ,737 4% Total $15,334,764 $15,896,185 4% Community Health Services 39% Environmental ...Health Services y / 35% ti • Administration 8% Health Communication 18% Link to Chart Data 344 Public Health Seven Year General Fund Contribution Comparison 6.1 6.04 6.04 6 5.9 1 5.8 5.7 5.71 5.69 5.6 5.59 5.5 1.1 5.4 5.3 - y 2020 2021 2022 2023 2024 2v25 2026 Link to Chart Data 345 Department of Public Health and Environment Summary Mission: We serve Weld County by cultivating partnerships to promote public health and environmental quality through the delivery of relevant, innovative and cost-effective services. Vision: Everyone in Weld County has the opportunity to live their healthiest lives. Values: Service - Prevention - Teamwork Department Summary The Weld County Department of Public Health and Environment (WCDPHE) provides for the health, safety, and welfare of Weld County citizens through the seven core Public Health Services established by the State Board of Health and ten essential Public Health Services. The department plays a key role in administering federal, state, and local programs and services in our local communities upon which our residents rely every day. ADMINISTRATION AND GOVERNANCE VITAL RECORDS ASSESSMENT, AND STATISTICS PLANNING AND COMMUNICATION CORE PREVENTION AND mixHEALTh COMMUNICABLE POPULATION N GOUORAW DISEASE HEALTH PREVENTION, PROMOTION INVESTIGATION AND CONTROL ENVIRONMENTAL EMERGENCY HEALTH PREPAREDNESS AND RESPONSE The department continually uses local data collected through its Community Health Survey to help drive strategic planning, partner engagement, and efforts to address public health issues in Weld County. As a nationally accredited health department, WCDPHE is committed to leading population health improvement via a chief community health strategist approach—where the department engages with various external community groups and organizations to help address emerging and chronic health issues. ..cea Health OPA0, PI-IA13 9 Advancing v : Public Health , 6. Performance 0 to °Ith Accredlto 346 Public Health Summary (Continued) The department began development of a new three-year strategic plan in 2025 and will continue implementation throughout 2026. Areas of focus in the 2025-26 strategic plan include communication, organizational culture, recruitment/retention/recognition, and public health equity. Focusing resources to allow improvement in these areas, as well as nurturing and developing future leaders will ensure that the department is prepared to provide public health services to a growing population. While safeguarding the public's health and well-being, the WCDPHE team continues to be responsible stewards of public funds.The FY 2026 budget proposal continues to reflect the department's fiscally conservative approach to carefully managing the county's tax dollars and available state, federal and private financial resources as they provide high-quality, cost-efficient, and readily accessible services to residents and businesses in Weld County. Proposed Budget In 2026, WCDPHE will receive almost $5 million in funding across 20+ different grants, approximately $3.6 million in other revenue streams, and is requesting $6,399,019 in county funding which represents a modest 2.4% increase in county funding over 2025 levels. After changes to staffing and review from the Board of County Commissioners, the request was reduced to $6,046,315 while still providing the same level of service. The total proposed 2026 department budget is $16,248,893, allocated among its four divisions: Community Health Services, General Health Education, Environmental Health Services [including Emergency Preparedness], and Public Health Administration [including Vital Records]. 2026 Budget Highlights Revenues across the department are projected to increase $651,136, which is primarily attributable to increased grant funding. The Public Health Services Division will see significant additional funding from grants aimed at reducing sexually transmitted infections (STI) and the Environmental Health Division will see an infusion of funding to bolster lead investigations, which are primarily the result of elevated blood lead levels in children. As a result, the 2026 budget proposal includes the addition of two (2.0) full time equivalents (FTEs) to be supplemented by fees and county contribution under Environmental Health. Reductions in grants have led to an offsetting decrease of three (3.0) FTE, so core department functions and services available to customers remain at levels similar to 2025. Awards • Vital Records - Five Star Performance Award from CDPHE for 2023 • Public Health Services Division - NACo 2025 Achievement Award • Colorado Public Health Association Lillian Wald Award 347 2024-2026 Strategic Plan Summary Mission Statement: We serve Weld County by cultivating partnerships to promote public health and environmental quality through the delivery of relevant, innovative, and cost-effective services. Vision Statement: Everyone in Weld County has the opportunity to live their healthiest lives. Values: Service, Prevention, Teamwork Strategic Priorities: • Communication o Goal 1 : Improve internal communication throughout the organization. o Goal 2: Provide clear, consistent, and concise information to the community. • Organizational Culture o Goal 1 : Foster an organizational culture with open communication across all levels, where every voice matters and employees feel valued. o Goal 2: Encourage an actively engaged staff. o Goal 3: Continue implementation of quality improvement. • Recruitment, Retention, Recognition o Goal 1 : Create a system of clear career paths, progression, and growth opportunities. o Goal 2: Standardize the recruitment and onboarding process. o Improve parity across divisions. • Public Health Equity o Make equitable access to public health services a priority. o Communicate (internally and externally) that equitable access to public health services is a priority. Strategic priority teams will be utilized continuously to focus on and make improvements to priority areas. Employees are encouraged to participate in at least one priority team and can move between teams as desired. Special project teams will be established to complete specific, short-term projects that arise. Community members may be involved in building partnerships and providing expertise. 348 Public Health Summary of Revenue Licenses and Permits 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2560 41400 4210 Licenses $412,000 $655,880 $655,880 $655,880 2560 41400 4221 Permits 378,000 417,000 417,000 417,000 Total Licenses and Permits $790,000 $1,072,880 $1,072,880 $1,072,880 Intergovernmental 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 255211 41300 4321 Medicaid $3,000 $8,000 $8,000 $8,000 2590 41300 4321 Medicaid - 26,000 26,000 26,000 2590 41600 4321 Medicaid 17,000 - - - 2591 41300 4321 Medicaid - 75,000 75,000 75,000 2591 41600 4321 Medicaid 145,535 - - - 2592 41300 4321 Medicaid - 89,200 89,200 89,200 2592 41600 4321 Medicaid 75,000 - - - 2593 41300 4321 Medicaid - 1,200 1,200 1,200 2595 41300 4321 Medicaid - 500 500 500 2595 41600 4321 Medicaid 1,000 - - - 2597 41300 4321 Medicaid - 2,000 2,000 2,000 2597 41600 4321 Medicaid 7,500 - - - 2599 41300 4321 Medicaid - 120,000 120,000 120,000 2599 41600 4321 Medicaid 100,000 - - - 2592 41300 4322 Medicare - 5,000 5,000 5,000 2515 41210 4336 Reimbursements 120,000 113,000 113,000 113,000 2560 41400 4336 Reimbursements 5,000 - - - 2593 41300 4336 Reimbursements - 90,000 90,000 77,568 2593 41600 4336 Reimbursements 93,000 - - - 2594 41300 4336 Reimbursements - 25,000 25,000 45,000 2594 41600 4336 Reimbursements 9,665 - - - 2597 41300 4336 Reimbursements - 3,000 3,000 3,000 2500 41100 4340 Grants 866,534 120,083 120,083 120,083 2500 41100 4340 Grants - 311,000 311,000 0 251010 41210 4340 Grants 183,611 182,530 182,530 182,530 2517 41210 4340 Grants 330,134 412,668 412,668 412,668 2519 41210 4340 Grants 149,465 152,675 152,675 152,675 2521 41210 4340 Grants 16,250 11,000 11,000 14,050 2523 41210 4340 Grants 167,000 134,802 134,802 134,802 2529 41210 4340 Grants 25,000 514,951 514,951 499,951 2530 41300 4340 Grants - 159,820 159,820 0 253310 41300 4340 Grants 319,000 319,000 319,000 319,054 255211 41300 4340 Grants 1,262,778 1,329,872 1,329,872 1,329,872 2560 41400 4340 Grants 178,700 188,183 188,183 188,183 256410 41400 4340 Grants 97,134 106,233 106,233 106,233 2565 41400 4340 Grants 5,000 4,800 4,800 6,309 258110 41500 4340 Grants 307,071 - - 233,496 2590 41300 4340 Grants - 245,000 245,000 234,956 2590 41600 4340 Grants 298,529 - - - 349 Public Health Summary of Revenue (Continued) Intergovernmental (Continued) 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2591 41300 4340 Grants $- $232,857 $232,857 $232,857 2591 41600 4340 Grants 306,620 - - - 2592 41300 4340 Grants - 305,000 305,000 312,585 2592 41600 4340 Grants 377,076 - - - 2593 41300 4340 Grants - 59,883 59,883 85,791 2593 41600 4340 Grants 79,000 - - - 2594 41300 4340 Grants - 6,500 6,500 7,500 2597 41300 4340 Grants - 177,561 177,561 177,561 2597 41600 4340 Grants 50,000 - - - 2500 41100 711000 Counties 5,949,980 6,399,019 6,046,315 6,046,315 2500 41 100 4356 Counties - 10,100 10,100 10,100 255810 41300 4356 Counties 95,000 115,308 115,308 115,308 2560 41400 4356 Counties 80,575 80,575 80,575 80,575 Total Intergovernmental $11,721,157 $12,137,320 $11,784,616 $11,558,822 Charges for Services 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2500 41100 4410 Charge For Services $245,000 $357,220 $357,220 $357,220 2524 41210 4410 Charge For Services 63,106 - - - 2560 41400 4410 Charge For Services 321,500 401,400 401,400 401,400 2590 41300 4410 Charge For Services - 73,700 73,700 73,700 2590 41600 4410 Charge For Services 116,000 - - - 2591 41300 4410 Charge For Services - 25,000 25,000 25,000 2591 41600 4410 Charge For Services 40,000 - - - 2592 41300 4410 Charge For Services - 91,000 91,000 91,000 2592 41600 4410 Charge For Services 78,000 - - - 2593 41300 4410 Charge For Services - 2,500 2,500 2,500 2594 41300 4410 Charge For Services - 500 500 500 2595 41300 4410 Charge For Services - 3,000 3,000 3,000 2595 41600 4410 Charge For Services 1,000 - - - 2597 41300 4410 Charge For Services - 5,000 5,000 5,000 2597 41600 4410 Charge For Services 15,000 - - - 2590 41300 4415 Insurance Reimbursement - 6,000 6,000 6,000 2590 41600 4415 Insurance Reimbursement 16,500 - - - 2591 41300 4415 Insurance Reimbursement - 8,000 8,000 8,000 2591 41600 4415 Insurance Reimbursement 38,500 - - - 2592 41300 4415 Insurance Reimbursement - 6,000 6,000 6,000 2592 41600 4415 Insurance Reimbursement 50,500 - - - 2595 41600 4415 Insurance Reimbursement 1,000 - - - 2597 41600 4415 Insurance Reimbursement 5,000 - - - Total Charges for Services $991,106 $979,320 $979,320 $979,320 350 Public Health Summary of Revenue (Continued) Miscellaneous 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2560 41400 4510 Fines $3,000 $5,000 $5,000 $5,000 2500 41100 4650 Overhead 787,289 815,000 815,000 895,114 2525 41210 4680 Other 175,828 - - - 2590 41600 4680 Other 100 - - - 2591 41300 4680 Other - 100 100 80,010 2593 41300 4680 Other - - - 79,910 2590 41600 4690 Donations 500 - - - 2591 41600 4690 Donations 10,000 - - - 2592 41300 4690 Donations 100 - - - 2593 41600 4690 Donations 2,000 - - - 2594 41600 4690 Donations 1,000 - - - 2595 41600 4690 Donations 250 - - - Total Miscellaneous $980,067 $820,100 $820,100 $1,060,034 Transfer 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2560 41400 712700 Transfer $790,922 $1,239,269 $1,239,269 $1,239,269 Total Licenses and Permits $790,922 $1,239,269 $1,239,269 $1,239,269 2025 2026 2026 All Revenues Budget Request Recommended 2026 Final Total Public Health Revenues $15,273,252 $16,248,889 $15,896,185 $15,910,325 351 Public Health Summary of Expenses 2025 2026 2026 Fund Org Expenditure Function Budget Request Recommended 2026 Final 2500 41100 Administration $2,079,704 $1,316,477 $1,316,477 $1,279,307 251010 41210 General Health Education 230,602 170,827 170,827 183,245 2515 41210 General Health Education 120,095 116,359 116,359 127,748 2517 41210 General Health Education 359,225 409,932 409,932 435,469 2519 41210 General Health Education 56,751 231,644 231,644 286,622 2520 41210 General Health Education 1,089,901 1,219,588 1,219,588 1,091,085 2521 41210 General Health Education 44,255 19,725 19,725 23,043 2523 41210 General Health Education 176,344 207,389 207,389 220,257 2524 41210 General Health Education 86,648 - - - 2525 41210 General Health Education 193,716 - - - 252710 41210 General Health Education 128,542 - - - 2529 41210 General Health Education 20,401 489,734 489,734 532,866 2530 41300 Community Health Services 42,460 659,743 659,743 58,470 253310 41300 Community Health Services 417,044 406,233 406,233 458,947 255211 41300 Community Health Services 1,416,482 1,463,730 1,463,730 1,594,989 255810 41300 Community Health Services 116,572 133,022 133,022 156,661 2590 41300 Community Health Services - 1,420,152 1,420,152 1,566,296 2591 41300 Community Health Services - 640,810 640,810 703,760 2592 41300 Community Health Services - 666,345 666,345 727,342 2593 41300 Community Health Services - 330,498 330,498 356,785 2594 41300 Community Health Services - 128,049 128,049 147,382 2595 41300 Community Health Services - 6,320 6,320 10,027 2597 41300 Community Health Services - 165,583 165,583 187,445 2599 41300 Community Health Services - - - - 2500 41400 Environmental - 320,759 320,759 - 2560 41400 Environmental 4,675,140 5,601,422 5,432,143 5,41 1,381 256410 41400 Environmental 126,172 117,197 117,197 124,647 2565 41400 Environmental 7,557 7,355 7,355 8,778 258110 41500 Public Health Preparedness 351,036 - - 203,633 2590 41600 Public Health Clinical Services 1,250,168 - - - 2591 41600 Public Health Clinical Services 741,544 - - - 2592 41600 Public Health Clinical Services 762,617 - - - 2593 41600 Public Health Clinical Services 388,768 - - - 2594 41600 Public Health Clinical Services 125,823 - - - 2595 41600 Public Health Clinical Services 66,244 - - - 2597 41600 Public Health Clinical Services 231,346 - - - 2599 41600 Public Health Clinical Services 29,608 - - - Total Public Health Expenses $15,334,765 $16,248,893 $16,079,614 $15,896,185 352 Budget Unit Request Summary Department: Department of Public Health and Environment Budget Unit: Summary All Public Health Department Description: See individual units. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $10,476,077 $11,923,516 $12,751,273 $12,494,507 Supplies 719,468 722,816 746,621 746,621 Purchased Services 1,397,874 1,721,614 1,662,670 1,637,671 Fixed Charges 21,280 991,819 1,088,326 1,017,387 Capital - 5,000 - - Gross County Cost $12,614,700 $15,364,765 $16,248,890 $15,896,186 Revenue 13,106,840 15,31 1,065 16,248,889 15,970,175 Net County Cost $(492,140) $23,701 $1 $(13,989) Budgeted Positions 98.90 100.59 101.78 99.50 Summary of Changes: Overall, the department seeks to add two (2.0) full-time positions, primarily through increases in charges for services, and offsetting other county expenditures by transfer from the General Fund. This request includes a modest increase in county contributions of $146,743, or about 2.4%. More detailed summaries are included in each individual budget unit. Revenue and Purchased Services expenditures changes are offset due to targeted application of the Per Capita Grant to specific core Public Health programs. Indirect costs from grants are applied to overhead to support the department. Finance/Administration Recommendation: See individual units. Board Action: See individual units. 353 Public Health Fund Summary - Fund 2500 (Continued) Mission Statement: We serve Weld County by cultivating partnerships to promote public health and environmental quality through the delivery of relevant, innovative, and cost-effective services. • Goal 1 : Achieve organizational excellence through an engaged, connected, and skilled workforce. • Goal 2: Cultivate a culture of continuous quality improvement to advance excellence in business practices, programs and services. • Goal 3: Foster engagement in community partnerships to achieve optimal public health outcomes. Note: Department of Public Health and Environment Has a Comprehensive Strategic Plan Available Online at: https://www.weldgov.com/files/sharedassets/public/departments/health-and- environment/documents/wcdphestrategic-plan2021-23.pdf *Desired outcomes based on staff input. 354 Budget Unit Request Summary Department: Department of Public Health and Environment Budget Unit: Health Administration - 2500-41100 [CC_40100] Department Description: Overall administration of the Department of Public Health and Environment, including fiscal management, budgeting, procurement, data and records management, contract and grant management, personnel, public relations, and facilities management. Vital records (birth and death certificates) are issued by Deputy Registrars upon request in both the Greeley and Southwest Weld offices. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $949,368 $1,01 1,373 $1,043,778 $1,031,608 Supplies 45,063 45,310 45,310 45,310 Purchased Services 155,125 257,308 141,288 1 1 1,289 Fixed Charges (812,631) 760,712 91,100 91,100 Capital - 5,000 - - Gross County Cost $336,923 $2,079,703 $1,321,476 $1,297,307 Revenue 6,360,891 4,027,457 7,701,422 $7,418,582 Net County Cost $(6,023,968) $(1,947,754) $(6,379,946) $(6,139,275) Budgeted Positions 10.0 8.0 8.0 8.0 Summary of Changes: The 2026 budget shows the revenue from the county to support the Health Department. Salaries include a 2% COLA, plus the compensation study changes reflected in the request. Fixed charges are reduced by moving the per capita contribution of grants directly to the programs impacted. The county contribution is requested at $6,399,019. Personnel also includes the promotion of an Office Tech to a Financial Supervisor to allow for succession planning and continuity of process when the Finance Manager is unavailable. Finance/Administration Recommendation: The county contribution was reduced to $6,046,315 and includes the $10,000 for the department's employee appreciation program. The proposed promotion is not currently supported. Approve budget as recommended by Finance/Administration. Board Action: Approved as recommended. 355 Health Administration - 2500-41100 [CC_40100] (Continued) Performance Measures Work Outputs 2024 2025 2026 Actuals Estimated Projected Greeley and Southwest Weld Offices: Birth Certificates issued 8,537 8,250 8,700 Death Certificates issued 12,876 12,500 13,000 Efficiency Measures 2024 2025 2026 Actuals Estimated Projected FTEs per 10,000/capita 0.272 .213 .208 Per capita cost (county support) $0.92 $5.53 $3.39 Goals/Desired Outcomes/Key Performance Indicators: See the Health goals following the Department of Public Health and Environment Budget Review Summary. 356 Budget Unit Request Summary Department: Department of Public Health and Environment Budget Unit: General Health Education - 2500-41210 [CC_40110] Department Description: Health Education, Communication, and Planning (HECP) include county and grant funded health communication/prevention programs that promote healthy behaviors to reduce the burden of chronic disease. The HECP team coordinates the Community Health Survey and the Community Health Improvement Plan. HECP serves as a liaison with the media for the Health Department. The HECP team provides support internally for producing educational materials, reports, and local health data. Furthermore, HECP partners with the community to implement strategies that promote and support healthy behaviors. These include improving access to healthy foods and recreation for all residents, cardiovascular disease and diabetes prevention, health screening and lifestyle education, and healthy behaviors for teens to prevent unintended pregnancy, tobacco use prevention, and traffic safety. HECP also coordinates national accreditation for the department. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $2,060,548 $2,365,546 $2,465,771 $2,500,308 Supplies 39,443 54,769 62,482 62,482 Purchased Services 156,289 179,936 155,597 155,597 Fixed Charges 134,558 (93,772) 175,240 181,949 Capital - - Gross County Cost $2,390,837 $2,506,479 $2,859,090 $2,900,336 Revenue 1,122,276 1,230,394 1,521,626 1,509,676 Net County Cost $1,268,561 $1,276,085 $1,337,464 $1,390,660 Budgeted Positions 19.3 20.2 19.9 20.88 Summary of Changes: Overall, there are minimal changes to the division's 2026 budget, with slight increases in both personnel and supply costs. Those increases were offset with moderate increases in per capita dollars originating from CDPHE and a wide array of public health grants across many programs. Additionally, some increases in the contribution of county funds to support core public health programs, such as maternal childhood health, were offset by the shifting of grant dollars to other programs within the department, thereby reducing the county's contribution to those program areas. 357 General Health Education - 2520-41210 [CC_40110] (Continued) Summary of Changes (Continued): While this reallocation of grant dollars results in a net contribution from the county, it also creates operational efficiencies. Additionally, it aligns with the county's strategic plan to deliver cost-effective services while supporting healthy, safe, and livable communities. Revenue and Purchased Services expenditures changes are offset due to targeted application of the Per Capita Grant to specific core Public Health programs. Indirect costs from Grants are applied to overhead to further support the department. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of Class Attendees Healthy Relationships (Relate) 3,964 1 ,200 1 ,200 Nutritional Cooking (Welds Healthy Plate) 526 548 548 Maternal Childhood Health (Lactation Support) 66 n/a n/a Social Support (Acts of Connection - new in 2025) n/a 60 60 *Diabetes Prevention (Heart of Weld) 161 154 154 **Class Acquired Knowledge 97 95% 90% Health Screenings Number of individuals screened 357 300 300 Individuals identified with elevated triglycerides 37 43 n/a Individuals identified with elevated cholesterol 37 43 n/a Individuals identified with elevated blood glucose 37 43 n/a Number of referrals/connections to services 611 1250 1250 Substance Misuse Tobacco Inspections 1 154 1 121 1 121 Number of Tobacco Quitline Referrals 210 350 350 Number of Colorado Clean Indoor Air Complaints n/a n/a n/a Number of tobacco policy recommendations n/a 4 4 358 General Health Education - 2520-41210 [CC_40110] (Continued) Performance Measures (Continued) 2024 2025 2026 Work Outputs (Continued) Actuals Estimated Projected Substance Misuse (Continued) Tobacco cessation class completion rate n/a n/a n/a Number of tobacco presentations/attendees n/a n/a n/a Opioid abatement dollars allocated 1 .2m 1 .3m 1 .3m Child Fatality Case Reviews Competed Data Requests n/a 12 12 Number of Thriving Weld Participants 364 350 350 Number of community outreach events/participants 106 2150 2150 Total number/new breast-feeding friendly spaces 16 8 8 Number of physical health participants (Outdoor Rx) 2072 1000 1000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.525 0.537 0.543 Per capita cost (county support) $3.45 $3.39 $3.61 *Class attendees/course completion rate **The cumulative percentage of class attendees who agreed or strongly agreed they acquired new knowledge to assist them in making well informed decisions regarding their own health and healthy lifestyle choices. *** Number of classes/total hours of facilitated exercise --- Indicates a new program metric with no historical data available 359 Budget Unit Request Summary Department: Department of Public Health and Environment Budget Unit: Public Health Services - 2500-41300 [CC_40130] Department Description: Public Health Services (PHS) delivers comprehensive clinical and community nursing care to Weld County residents, ensuring equitable access to high-quality, affordable services. Through strategic partnerships with community partners and local organizations, PHS brings care directly into the communities where people live, work, and learn. The multidisciplinary team provides evidence-based programs—including Women's Wellness Connection screenings, Family Planning, immunizations, Nurse-Family Partnership home visits, STI and tuberculosis clinics, care coordination for children with special health care needs, embedded social work resource navigation, and a Mobile Health Unit. These services strengthen families, prevent disease, and reduce health inequities by bringing care closer to our most vulnerable populations. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $3,669,836 $4,231,522 $4,560,907 $4,530,073 Supplies 402,345 420,600 389,300 389,300 Purchased Services 440,688 683,240 554,115 554,115 Fixed Charges 299,959 253,314 516,158 496,616 Capital - - - - Gross County Cost $4,812,829 $5,588,676 $6,020,480 $5,968,104 Revenue 3,876,298 3,615,153 3,616,501 3,648,572 Net County Cost $936,531 $1,973,523 $2,403,979 $2,319,532 Budgeted Positions 34.6 34.6 37.0 33.72 Summary of Changes: This budget unit combines Public Health Clinical Services, and Public Health Services into one cost center starting in 2026. The reflected actuals represent that combination as well. No real increases are anticipated in this budget, except for requesting four promotions for existing positions at a total cost of $14,867 to Personnel. The 2026 personnel request includes a 2% COLA, increase in Health insurance, and the compensation study adjustments to reflect actual anticipated costs for 2026. 360 Public Health Services - 2500-41300 [CC_40130] (Continued) Finance/Administration Recommendation: The promotions are not recommended for this budget year. Everything else is recommended for approval. Board Action: The board agreed with staff recommendations to wait for a subsequent year to add positions. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Nurse-Family Partnership for First-Time Mothers Referrals Declared Eligible 182 194 175 Families Served 529 568 525 Waitlist Count 63 96 75 Outreach Events 14 10 10 Maternal and Child Health - HCP -Care Coordination Family Encounters 375 350 350 Number of Referrals 178 196 150 Outreach Events 6 5 5 Immunizations Vaccinations Given (North) 2241 3578 3000 Vaccinations Given (South) 103 194 500 Vaccines for Children (VFC) Given 2135 2436 2500 Family Planning Unduplicated Visits 1361 1400 1400 Sexual Health Number of positive cases 145 118 100 Total number of tests 7874 4500 5500 Women's Wellness Connection (WWC) New women recruited 16 46 41 Tuberculosis (TB) Active Cases 6 8 10 Suspected cases 15 20 25 Clinical Outreach Events 110 85 125 People Served 1872 1200 2000 STI Tests Administered 2113 750 1500 Immunizations Administered 531 150 300 361 Public Health Services - 2500-41300 [CC_40130] (Continued) Performance Measures (Continued) 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.942 0.920 0.961 Per capita cost (county support) $2.55 $5.25 $6.10 Goals/Desired Outcomes/Key Performance Indicators: See the Health goals following the Department of Public Health and Environment Budget Unit Request Summary. 362 Budget Unit Request Summary Department: Department of Public Health and Environment Budget Unit: Environmental - 2500-41400 [CC_40120] Department Description: The primary mission of the Environmental Health Services division is to protect and perpetuate the public health of the citizens of the county with scientific risk assessments, the development of policy, monitoring and inspections, consultation, and the enforcement of regulations designed to protect food, water, and air supplies. Services include technical assistance and consultation, monitoring and sampling, inspection and enforcement, education, and outreach, and planning activities. The laboratory's purpose is to process medical and water samples. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $3,888,499 $4,315,072 $4,680,818 $4,432,518 Supplies 232,695 252,137 249,529 249,529 Purchased Services 664,183 626,897 816,670 816,670 Fixed Charges 287,747 (8,435) 299,721 249,772 Capital - - - - Gross County Cost $5,073,124 $5,185,671 $6,046,738 $5,748,439 Revenue 713,630 935,545 930,802 3,333,345 Net County Cost $4,359,494 $4,250,126 $5,115,936 $2,415,094 Budgeted Positions 36.2 35.8 37.9 36.9 Summary of Changes: The 2026 request has included the compensation study changes reflected midyear 2025, as well as two (2.0) FTE being requested as Environmental Health Specialist I positions. One is for the increased need due to facilities requiring inspections. The other is for Air Quality to offset contract expenses in the general fund for work that can be completed more efficiently and effectively in this department. There are also six (6) promotions being requested throughout the department over the course of 2026. This aligns with historical practice and allows for growth within the department, which leads to retaining top talent. Environmental Health used Strategic Priorities number 1, 4 and 5 in the development of the budget. As the division receives county funding, return on investment is paramount, thus providing cost-effective delivery of service. 363 Environmental Health Services - 2500-41400 [CC_40120] (Continued) Summary of Changes (Continued): Within that though, the goal is to retain high performing individuals and that is done by working towards becoming an employer of choice. At the core of Environmental Health is ensuring a healthy and safe environment for county residents. By being mindful of costs and supporting a great staff, the division can provide outstanding customer service while providing public health programming. Finance/Administration Recommendation: The Board approved one Environmental Health Specialist for Air Quality in August 2025. The other FTE is not recommended at this time, nor are the six (6) promotions being requested. Board Action: The board agreed with staff recommendations to wait for a subsequent year to add positions. The final budget includes salary changes reflected in the outcome of the compensation study and approved COLA. Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Food inspections, activities, complaints 2,473 2,450 2,500 Laboratory analyses 11,203 10,000 10,000 Household hazardous waste disposed 433,928 455,000 440,000 Environmental Planning reviews 436 500 450 OWTS (septic) permits and inspections 1 ,213 1 ,300 1,300 Waste inspections, complaints, spill reports 312 250 275 Biosolids inspections, activities, complaints 182 185 185 Institutions inspections 152 160 160 Outbreak investigations 212 30 72 Reportable disease investigations 45,124 5,000 4,000 Rabies PEP coordination 11 10 10 Rabies risk assessments 176 80 80 Air inspections and complaints 121 120 125 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 1 .104 1 .015 1 .001 Per capita cost (county support) $1 1 .86 $1 1 .30 $6.41 Goals/Desired Outcomes/Key Performance Indicators: See the Health goals following the Department of Public Health and Environment Budget Unit Request Summary. 364 Budget Unit Request Summary Department: Department of Public Health and Environment Budget Unit: Public Health Preparedness - 2500-41500 [CC_40120] Department Description: Public Health Preparedness utilizes grants and county funding to enhance the ambient level of emergency preparedness, both internally (county organization) and externally (constituents). This unit is charged with preparing for, and responding to, incidents and events which threaten the quality and quantity of life within the purview of health and environment; developing exercises and evaluating various plans, procedures and protocols associated with emergency preparedness; is assigned disease investigation duties and functions; houses the county-wide Health Alert Network, communications and warning operations; and is engaged in local, regional, state and national collaborative efforts associated with these disciplines. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $195,483 $255,165 - - Supplies 18,935 11 ,150 - - Purchased Services 36,109 26,500 - - Fixed Charges 18,383 58,221 - - Capital - - - - Gross County Cost $268,910 $351 ,036 - - Revenue 229,344 307,071 -Net County Cost $39,566 $43,965 - - Budgeted Positions 2.0 2.0 n/a n/a Summary of Changes: This program is being combined with Environmental Health. No budget is requested for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 365 Budget Unit Request Summary Department: Department of Public Health and Environment Budget Unit: Public Health Clinical Services - 2590-41600 [CC_40130] Department Description: The Clinical Services division holds clinics for immunizations, family planning, international travel health, sexually transmitted infections, tuberculosis, and women's health. It provides immunizations, screenings, counseling, communicable disease surveillance, containment, treatment, and education. Provides home visits for health promotion, evaluation, health assessment, and community outreach activities. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $2,1 17,906 $2,749,094 - - Supplies 381,915 393,875 - - Purchased Services 292,962 499,740 - - Fixed Charges 174,850 (46,591) - - Capital - - - - Gross County Cost $2,967,633 $3,596,118 - - Revenue 2,236,142 1,935,375 -Net County Cost $731,491 $1,660,743 - - Budgeted Positions 17.8 21 .6 n/a n/a Summary of Changes: This program is requested to be combined with General Health Education, and no budget is requested for 2026. All performance measures and objectives are included in that budget unit. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 366 Human Services 5 Year Budget to Actual Expense Comparison 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 2021 2021 2022 2022 2023 2023 2024 2024 2025 2026 Budget Actual Budget Actual Budget Actual Budget Actual Budget Budget s Fixed Charges 259,655 205,617 103,200 211,554 214,000 199,671 292,900 0 227,400 193,380 ■Purchased Services 2,553,850 2,949,287 2,198,900 5,204,819 2,941,300 4,514,053 3,173,500 5,600,780 4,669,000 4,422,071 ■Supplies 304,615 410,865 332,000 649,676 428,600 342,283 588,600 554,688 473,250 502,167 ■Personnel Services 5,979,630 5,836,965 5,763,300 6,558,979 6,216,900 7,514,522 6,468,300 10,703,526 9,987,050 11,622,816 Link to Chart Data 367 Human Services Fund Summary The Human Services Fund is requested at $16,740,434 for 2026, which is up $1,383,734, or 9.0%, from the previous year. Program funding is up for 2026 due to program revenues returning to more normal levels post COVID in 2023. Other program funding came through CARES Act and the American Rescue Act in 2021-2022, which distorts the funding changes from 2021-2023. The Community Services Block Grant is up $107,500 at $405,500 and Senior Nutrition programs are up $430,000. Department of Labor programs are up $301,400. Area Agency on Aging is down $20,300. Being totally reliant upon State and Federal funding sources, Human Services continues to operate in an uncertain environment. The Human Services Fund budget has been constructed based upon the best available information on the funding levels. It is very likely that many of the amounts will be changed between now and the actual execution of the 2026 budget. As fiscal pressures are dealt with at the Federal and State levels, changes could be forthcoming that will affect this funding. The primary programs of Human Services are associated with the Workforce Innovation and Opportunity Act (WIOA), formerly the Workforce Investment Act (WIA), funded under the Department of Labor, Employment and Training Administration. This program is anticipating $2,488,900 for 2025. In addition, the Job Service contract will be $1 ,470,000, up $584,800. Funding for this program should remain constant going forward, depending on budget control measures enacted at the Federal level. The Human Services Fund has historically been funded entirely through state and federal programs, apart from the local match for the Area Agency on Aging program, which amounts to $12,351 . This has changed in recent years, and the County has assisted in programming funding in 2025 and 2026. Other programs of the Human Services Fund remain relatively stable programmatically with the following 2025 funding levels: 2025 Program Funding Area Agency on Aging $4,328,900 Senior Nutrition 1 ,107,500 CSBG 405,500 In the above programs, Weld County must continue to be responsive and reactive to federal and state administrative and budget changes in 2026. 368 Human Services Fund Summary (Continued) 2025 Strategic Priority Accomplishments: • The Weld Aging Well classes provided information and tools necessary for older adults to remain healthy and safe while they age. Human Services partnered with senior/recreation centers, hospitals, libraries, health care clinics, etc. to host the classes. (SP1A) • The Long-Term Care (LTC) Ombudsman worked to identify, investigated, and resolved complaints that might have adversely affected the health, safety, welfare, or rights of residents. The LTC Ombudsman provided advocacy services for residents, including quality of care and resident rights in LTC facilities, and referred to other programs. (SP1A) • The Family Resource Outreach team assisted soon-to-be-released individuals with applications for public assistance benefits and provided resources for additional discharge planning, such as housing and employment resources. This service was provided in person and virtually. (SP1 B) • Employment Services of Weld County (ESWC) was committed to supporting individuals with justice involvement through a range of inclusive and targeted services including a "Felon-Friendly Workshop" designed to help individuals with criminal backgrounds develop strategies to enhance their employability and navigate the job search process. (SP1 B) • Employment Services of Weld County (ESWC), in collaboration with Child Welfare, operated the TIGHT program to engage adjudicated youth in pro- social activities designed to reduce interactions with law enforcement. Additionally, TIGHT participants developed general life skills, gained employment skills, and focused on education. (SP1C) • Employment Services Navigators connected individuals to health care and community providers, while maintaining ongoing relationships with Care Coordination teams to support access to physical and behavioral health services through Medicaid and private insurance. (SP1 F) • Home & Community Support programs worked together to improve access to health and safety services for older adults and individuals with disabilities. Through coordinated support, residents were connected to the resources they need to live safely and with dignity. These efforts helped ensure critical services reach those most in need, supporting overall well-being. (SP1 F) • Employment Services of Weld County (ESWC) sustained and expanded programs that attract and retain businesses and workforce by delivering customized services aligned with employer needs. In strong collaboration with Aims Community College and Upstate Colorado Economic Development, ESWC supported business retention, expansion, and talent development through sector partnerships, job training, recruitment events, and initiatives like NoCo REDI. ESWC also worked closely with chambers of commerce, NoCo Worked, and partnered with Larimer County on regional workforce and labor strategies to promote regionalism and strengthen Northern Colorado's economy. (SP2B) 369 Human Services Fund Summary (Continued) 2025 Strategic Priority Accomplishments (Continued): • Employment Services of Weld County (ESWC) collaborated with municipalities to support business and workforce incentive programs through strong regional partnerships. This included working with chambers of commerce, engaging in NoCo Works initiatives, and coordinating with Larimer County to advance regional workforce and labor strategies that attract and retain businesses across Northern Colorado. (SP2C) • Employment Services of Weld County (ESWC) actively supported energy development by promoting and expanding career pathways in the energy sector through targeted training and employment programs. Informed by industry input, ESWC selected training programs that anticipated future workforce needs, ensuring Weld County is prepared with the talent required to support continued growth and innovation across all forms of energy development. (SP2D) • Weld County remains committed to protecting and conserving its vital water resources. The Weld County Youth Conservation Corps (WCYCC) played an important role in these efforts through hands-on environmental stewardship. The WCYCC Chainsaw Crew is a highly skilled team of young adults, led by an experienced Crew Leader and certified as sawyers, who specialize in eliminating invasive tree species that threaten water availability in Weld County. Additionally, the "Water in Weld" curriculum educated emerging young leaders on the importance of water conservation and the values that guide Weld County's long-term resource management. Opportunities to expand the impact of WCYCC are available and would further strengthen efforts to preserve Weld County's natural resources for future generations. (SP2E) • The Weld County Youth Conservation Corps (WCYCC) crews have supported post-storm recovery, helping restore access and safety following weather- related events. WCYCC also advances long-term resource protection efforts, including initiatives focused on preserving water quality and flow throughout Weld County. Over the past year, WCYCC has expanded its impact through agreements with the cities of Greeley, Evans, and Erie aimed at reducing residential water consumption, demonstrating a commitment to sustainability and resiliency for current and future generations. (SP3D) • DHS is committed to open, two-way communication with employees at all levels. To support this, DHS has implemented a multipronged approach to gather input and foster connection, including: o Ask the Director: An intranet tool for employees to confidentially submit questions and suggestions to leadership. o Staff Sync Up: Employee-led focus groups that promote honest dialogue and surface key issues. o Quarterly Roundtables: Separate sessions for supervisors and employees, hosted by DHS leadership, to encourage direct, real-time feedback. 370 Human Services Fund Summary (Continued) 2025 Strategic Priority Accomplishments (Continued): o Mentimeter Polls: Used during staff meetings to capture anonymous input and identify emerging themes. o These ongoing efforts are examples of how DHS creates opportunities for employee voices to be heard and considered in shaping department priorities and improvements. (SP4A) • DHS actively supported and participated in leadership development opportunities provided by Weld County Human Resources and recognizes the importance of reinforcing these efforts at the department level. To further support HR's priorities, DHS invested in additional training and development strategies to strengthen leadership, promote consistency, and enhance retention. This included quarterly professional development sessions delivered directly by Director Ulrich to over 90 DHS leaders, focused on real- time leadership challenges and growth opportunities. Additionally, DHS has established a People and Culture Team dedicated to advancing leadership practices and supporting employee engagement throughout the department. These intentional efforts create a strong foundation for leadership consistency, skill-building, and employee support aligned with countywide goals. (SP4C) • DHS is committed to fostering a culture of innovation and continuous growth, both to support employee development and to maintain the county's standing as a leader across the state and nation. Innovation is a core value embedded throughout our work, and we actively encourage new ideas and creative problem-solving. DHS invested in professional development opportunities that promote learning, spark creativity, and expose staff to best practices from across the field. These experiences equip employees to implement innovative strategies tailored to Weld County's unique needs while also supporting career advancement and long-term retention. (SP4D) • The Organizational Integrity Division participated in a BPA Lean event to review and refine systems and processes for benefit recipient appeals. Expanded the use of Monday.com to enterprise licensing to streamline workflows, track team productivity, and identify training needs related to hearings and appeals. (SP5A) • The Organizational Integrity Division collaborated with BPA staff to assess and improve processes and technology use in fraud investigations. This effort involved mapping current workflows, identifying inefficiencies, and uncovering opportunities to enhance case resolution times, accuracy, and resource allocation. By focusing on waste elimination, streamlined operations, and optimized technology integration, the initiative aimed to develop practical, data-driven recommendations aligned with organizational goals for effectively addressing fraud. (SP5A) 371 Human Services Fund Summary (Continued) 2025 Strategic Priority Accomplishments (Continued): • Employment Services of Weld County (ESWC) actively engaged with the community through job fairs, hiring events, focus groups, and direct outreach to both job seekers and employers. Ongoing dialogue and guidance were maintained via the Workforce Development Board, which included at least 51% local business representatives, as well as through board-led committees focused on specific community and workforce needs. These engagement channels enabled the gathering of meaningful feedback, raised awareness of available services, and ensured initiatives remain aligned with the evolving priorities of Weld County residents and employers. (SP5E) • The Weld Case Management Agency's (CMA) Community Advisory Council provided input on services for older adults and individuals with disabilities, helping to guide program improvements. The Council included individuals receiving services, families, and community members. The CMA's Home Rights Committee reviewed requests for rights modifications in residential settings ensuring individual rights are protected and any restrictions are carefully reviewed. (SP5C) • The Organizational Integrity team focused on redesigning the Human Services website with a client-centered approach, incorporating client feedback to understand diverse perspectives and enhance user-friendliness. (SP5E) • Employment Services leveraged digital and mobile platforms to facilitate enrollment and connection to programs, ensuring easy public access to services. Integration with state systems such as Connecting Colorado further guaranteed all Weld County residents can access the resources needed. (SP6A) • The Department supported accessibility by helping individuals connect with services through in-person and virtual assistance. Staff regularly identified and addressed barriers faced by vulnerable populations, including language, mobility, and technology challenges. (SP6B) • Through the ongoing efforts of the Organizational Integrity and Logistics Division, the Department has (SP6B) o Achieved and sustained 100% AA Level accessibility compliance since June 30, 2024, with an overall accessibility score exceeding 95% (requiring some IT adjustments) across 113 internet pages. o Successfully remediated 180 PDF documents to meet accessibility standards for our external website. Additionally, internal website updates were addressed upon request, bringing the total number of remediated PDFs to 300. o Remediated 25 out of 50 intranet pages, with full completion targeted by July 2025 o Proposed and implemented the purchase of PockeTalk devices for onsite interpretation, improving client interactions across all lobbies. 372 Human Services Fund Summary (Continued) 2025 Strategic Priority Accomplishments (Continued): • The Department collaborated with the county's Communications team to ensure consistent branding, messaging, and public engagement. As communications and marketing functions became more centralized, the Department remained committed to streamlining materials and strategies to improve visibility and accessibility across all services. (SPEC) • Programs throughout the Department used a variety of communication platforms, including social media, printed materials, and the county website, to reach a broad audience. These tools helped share timely information, promoted services, and strengthened connections with the community. (SPED) 2026 Strategic Priority Objectives and Goals: • The Home and Community Supports Division will expand access to services by identifying new opportunities for community members to connect with staff and programs. In 2026, the Division will explore placing staff at South County locations to improve accessibility for residents. Efforts will also continue to strengthen relationships with local providers, participate in community events, and maintain a visible presence through advisory boards and outreach activities. (SP5D) • With funding awarded by The Weld Trust in partnership with the High Plains Library District, Employment Services of Weld County will develop a mobile workforce unit that will significantly increase access to services throughout Weld County in the coming years. (SP5E) 373 Human Services Summary of Revenue Intergovernmental 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2650 61751 4321 USDA 40,000 42,571 42,571 42,571 2625 61400 4321 Federal Grants 1,359,300 1,01 1,155 1,01 1,155 1,01 1,155 2625 61420 4321 Federal Grants 482,578 354,960 354,960 354,960 2625 61422 4321 Federal Grants 389,422 182,775 182,775 182,775 2625 61431 4321 Federal Grants - 126,446 126,446 126,446 2625 61432 4321 Federal Grants - 8,651 8,651 8,651 2625 61450 4321 Federal Grants 109,147 86,075 86,075 86,075 2625 61451 4321 Federal Grants 700,853 442,093 442,093 442,043 2625 61452 _4321 Federal Grants - 20,106 20,106 20,106 2625 61453 4321 Federal Grants - 46,340 46,340 46,340 2625 _ 61460 _4321 Federal Grants 369,622 821,564 821,564 821,564 2625 61461 4321 Federal Grants 39,100 37,792 37,792 37,792 2625 61462 4321 Federal Grants - 82,963 82,963 82,963 2625 61470 4321 Federal Grants 55,261 38,646 38,646 38,646 2625 61471 4322 Federal Grants - 25,411 25,411 25,411 2625 _ 61480 4336 Federal Grants 827,117 373,000 373,000 373,000 2625 _ 61481 4336 Federal Grants - 130,437 _ 130,437 130,437 2625 61482 4336 Federal Grants - 120,686 120,686 120,686 2625 61490 4336 Federal Grants - 7,007 7,007 7,007 2625 61500 4336 Federal Grants - 10,623 10,623 10,623 2625 61505 4336 Federal Grants 34,000 43,786 43,786 43,786 2625 61510 4336 Federal Grants - 50,031 50,031 50,031 2625 61511 _4340 Federal Grants - 1,510 1,510 1,510 2625 61516 4340 Federal Grants - 3,773 3,773 3,773 2625 61521 4340 Federal Grants - 142 142 142 2625 61522 4340 Federal Grants - 31,243 31,243 31,243 2625 61560 4340 Federal Grants - 96,942 96,942 96,942 2650 61700 4340 Federal Grants 115,649 252,531 252,531 252,531 2650 61705 4340 Federal Grants 133,000 75,625 75,625 75,625 2650 61710 4340 Federal Grants 102,850 10,638 10,638 10,638 2650 61720 4340 Federal Grants - 20,793 20,793 20,793 2650 61730 4340 Federal Grants 55,700 28,262 28,262 28,262 2650 _ 61735 4340 Federal Grants - 7,137 7,137 7,137 2650 _ 61740 4340 Federal Grants 66,450 19,971 19,971 19,971 2650 _ 61741 _4340 Federal Grants - 34,595 34,595 34,595 2650 61742 4340 Federal Grants - 2,558 2,558 2,558 2650 61745 4340 Federal Grants 28,750 56,710 56,710 56,710 2650 61750 4340 Federal Grants 567,000 411,567 411,567 411,567 2650 61755 4340 Federal Grants 310,000 232,020 232,020 232,020 2650 61760 4320 Federal Grants 42,500 28,236 28,236 28,236 2650 61770 4320 Federal Grants 3,000 2,040 2,040 2,040 2650 61775 4320 Federal Grants 20,000 11,274 11,274 11,274 2650 61875 4320 Federal Grants 159,800 - - - 2650 _ 61880 4320 Federal Grants - 11,189 11,189 11,189 2650 _ 61935 4320 Federal Grants 5,270 6,609 6,609 6,609 2650 61940 4320 Federal Grants 55,730 40,696 40,696 40,696 374 Human Services Summary of Revenue (Continued) Intergovernmental 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2669 61815 4320 Federal Grants 72,500 44,276 44,276 44,276 267895 61601 4320 Federal Grants $567,000 $411,567 $411,567 $411,567 267895 61610 4320 Federal Grants 310,000 232,020 232,020 232,020 267895 61620 4320 Federal Grants 42,500 28,236 28,236 28,236 267895 61630 4320 Federal Grants 3,000 2,040 2,040 2,040 267895 61640 4320 Federal Grants 20,000 11,274 11,274 11,274 2680 61781 4320 Federal Grants 159,800 - - - 2680 61782 4320 Federal Grants - 11,189 11,189 11,189 2680 61783 4320 Federal Grants 5,270 6,609 6,609 6,609 2650 61785 4321 Medicaid 55,730 40,696 40,696 40,696 2680 61783 4321 Medicaid 72,500 44,276 44,276 44,276 2625 61250 4340 Grants 30,000 73,524 73,524 73,524 2646 61300 4340 Grants - 100,633 100,633 100,633 2646 61310 4340 Grants - 72,675 72,675 72,675 2650 61700 4340 Grants - 18,075 18,075 18,075 2650 61785 4340 Grants - 10,418 10,418 10,418 2650 61786 4340 Grants - 4,821 4,821 4,821 2650 61835 4340 Grants 81,562 121,314 121,314 121,314 2650 61840 4340 Grants 189,597 147,464 147,464 147,464 2650 61841 4340 Grants 53,771 58,956 58,956 58,956 2650 61845 4340 Grants 6,311 14,397 14,397 14,397 2650 61850 4340 Grants 67,879 186,688 186,688 186,688 2650 61865 4340 Grants - 20,657 20,657 20,657 2650 61866 4340 Grants 212,200 32,343 32,343 32,343 2650 61875 4340 Grants - 93,443 93,443 93,443 2650 61880 4340 Grants 104,816 68,598 68,598 68,598 2650 61885 4340 Grants _ 160,800 38,544 38,544 38,544 2650 61890 4340 Grants 66,500 199,289 199,289 199,289 2650 61895 4340 Grants - 17,757 17,757 17,757 2650 61900 4340 Grants - 2,891 2,891 2,891 2650 61905 4340 Grants 19,100 16,340 16,340 16,340 2650 61915 4340 Grants 203,217 126,733 126,733 126,733 2650 61925 4340 Grants 25,700 39,383 39,383 39,383 2650 61930 4340 Grants 146,747 40,606 40,606 40,606 2650 61931 4340 Grants - 88,961 88,961 88,961 2650 61932 4340 Grants - 46,808 46,808 46,808 265995 61790 4340 Grants 33,000 7,807 7,807 7,807 2669 61820 4340 Grants - (1,168) (1,168) (1,168) 2669 61830 4340 Grants - 1,231 1,231 1,231 2680 61781 4340 Grants - 651,340 651,340 651,340 2680 61783 4340 Grants - 5,814 5,814 5,814 2680 61787 4340 Grants - 682,830 682,830 682,830 2680 61788 4340 Grants - 995 995 995 2680 61789 4340 Grants - 356,176 356,176 356,176 2650 61701 711000 Transfer 1,201,601 1,163,500 1,163,500 1,163,500 Total Intergovernmental $14,429,700 $16,031,722 $16,031,722 $16,031,22 375 Human Services Summary of Revenue (Continued) Charges for Services 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2645 61200 4410 Char•e For Services $230,000 $205,699 $205,699 $205,699 2646 61300 4410 Char•e For Services 435,000 188,539 188,539 188,539 2669 61820 4410 Char•e For Services - 12,112 12,112 12,112 Total Charges for Services $655,000 $406,350 $406,350 $406,350 Donations 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2650 61750 4690 Donations $262,000 $302,262 $302,262 $302,262 2650 61760 4690 Donations - 100 100 100 Total Donations $262,000 $302,362 $302,362 $302,362 2026 2026 All Revenues 2025 Budget Request Recommended 2026 Final Total Human Services Revenues $15,356,700 $16,740,434 $16,740,434 $16,740,484 Human Services Summary of Expenses 2025 2026 2026 Fund Org Expenditure Function Budget Request Recommended 2026 Final 2625 61250 Veterans Service Office $393,000 $401,673 $401,673 $401,723 2625 61400 Workforce Innovation & Opportunity 1,359,300 1,011,155 1,011,155 1,01 1,155 2625 61420 WIOA Dislocated Worker 482,578 354,960 354,960 354,960 2625 61422 WIOA DW Enhanced 389,422 182,775 182,775 182,775 2625 61431 RESEA UI - 126,446 126,446 126,446 2625 61432 Evaluation And Continu - 8,651 8,651 8,651 2625 61450 WIOA Youth in School 109,147 86,075 86,075 86,075 2625 61451 WIOA Youth Out of School 700,853 442,093 442,093 442,093 2625 61452 YIS 20% Work Experience - 20,106 20,106 20,106 2625 61453 YOS 20%o Work Experience - 46,340 46,340 46,340 2625 61460 Wagner/Peyser 795,422 1,249,564 1,249,564 1,249,564 2625 61461 Summer Job Hunt 39,100 _ 37,792 37,792 37,792 2625 61462 Career Navigation - 82,963 82,963 82,963 2625 61470 Migrant Seasonal Farm Worker- 10% 55,112 38,646 38,646 38,646 2625 61471 Foreign Labor Certification - 25,411 25,411 25,411 2625 61480 Employment Support Fund 829,466 373,000 373,000 373,000 2625 61481 ESF (Pace) - 130,437 130,437 130,437 2625 61482 ESF/WEF Innovation - 120,686 120,686 120,686 2625 61490 Trade Adjustment Act - 7,007 7,007 7,007 2625 61500 Disabled Veterans Outreach - 10,623 10,623 10,623 2625 61505 WIOA Performance Incentive 34,000 43,786 43,786 43,786 2625 61510 Reskilling Newskilling Upskilling - 50,031 50,031 50,031 2625 61511 Reskilling Newskilling/Upskilling Adm - 1,510 1,510 1,510 2625 _61516 Innovations Program Admin - 3,773 3,773 3,773 2625 61521 Workforce Training Grant Admin - 142 142 142 2625 _61522 Workforce Training Grant Program - 31,243 31,243 31,243 2625 61560 Disability Program Navigator - 96,942 96,942 96,942 2645 61200 Education Lab 230,000 205,699 205,699 205,699 2646 61300 AmeriCorps 435,000 361,847 361,847 361,847 2650 61700 Area Agency On Aging 128,000 278,991 278,991 278,941 2650 _61705 AAA Part B Legal 133,000 75,625 75,625 75,625 2650 61710 AAA Part B Ombudsman 99,850 14,972 14,972 14,972 2650 61720 AAA Part B Personal Care - 22,978 22,978 22,978 2650 61730 AAA Part B Counseling 55,700 28,262 28,262 28,262 2650 61735 AAA Part B Chore 43,250 28,751 28,751 28,751 2650 61740 AAA Part B Outreach 66,450 19,971 19,971 19,971 2650 61741 AAA Part B Case Management - 34,595 34,595 34,595 2650 61742 AAA Part B Home Safety - 3,102 3,102 3,102 2650 61745 AAA Part B Transportation 28,750 56,710 56,710 56,710 2650 61750 AAA Part C 1 877,000 749,017 749,017 749,017 2650 61751 AAA NISP 40,000 63,498 63,498 63,498 2650 61755 AAA C 2 310,000 233,311 233,311 233,311 2650 61760 AAA Part D 42,500 30,057 30,057 30,057 2650 61770 AAA Elder Abuse 3,000 2,943 2,943 2,943 2650 61775 AAA Special Ombudsman 20,000 13,769 13,769 13,769 2650 61785 AAA CCT 11,800 11,012 11,012 11,012 2650 61786 CCT- Options - 5,108 5,108 5,108 377 Human Services Summary of Expenses (Continued) 2025 2026 2026 Fund Org Expenditure Function Budget Request Recommended 2026 Final 2650 61835 AAA State Admin 120,977 214,365 214,365 214,365 AAA State Information and 2650 61840 Assistance 278,684 232,587 232,587 232,587 2650 61841 AAA State Health Promotions 52,258 70,125 70,125 70,125 2650 61845 AAA State Education 6,130 15,329 15,329 15,329 2650 61850 AAA State Ombudsman 65,716 213,950 213,950 213,950 2650 61865 AAA State Outreach - 20,657 20,657 20,657 2650 61866 AAA State Case Management 212,200 32,343 32,343 32,343 2650 61875 AAA State Counseling 159,800 93,443 93,443 93,443 2650 61880 AAA State Chore 156,641 109,805 109,805 109,805 2650 61885 AAA State Transportation 160,800 47,817 47,817 47,817 2650 61890 AAA State Part Cl 66,500 166,774 166,774 166,774 2650 61895 AAA State Part C2 - 17,757 17,757 17,757 2650 61900 AAA State Shelf Stable Meals - 2,891 2,891 2,891 2650 61905 AAA State Visually Impaired 19,100 16,340 16,340 16,340 2650 61915 AAA State Dental Vision & Hearing 200,763 130,206 130,206 130,206 2650 61925 AAA State Part E Respite 25,700 58,848 58,848 58,848 2650 61930 AAA State South County RYNA 219,731 70,353 70,353 70,353 2650 61931 State In Home - Homemaker - 89,835 89,835 89,835 2650 61932 State In Home - Personal Care - 46,286 46,286 46,286 2650 61935 AAA Part E Grandparenting 5,252 10,035 10,035 10,035 2650 61940 AAA Part E Caregiver 55,598 51,933 51,933 51,933 2650 61945 AAA Part E Respite 135,650 59,146 59,146 59,146 265995 61790 Home Care Allowance 33,000 7,807 7,807 7,807 2669 61815 Aa Other Health Promotions - 63,694 63,694 63,694 2669 61820 Aa Other AAA - 10,944 10,944 10,944 2669 61830 AAA Other Health Fair - 1,231 1,231 1,231 267895 61601 CSBG Ef 23,300 - - - 267895 61610 CSBG Admin 44,904 5,870 5,870 5,870 267895 61620 CSBG AAAA Linkages 155,796 - - - 267895 61630 CSBG Emergency Services 244,500 _ 86,714 86,714 86,714 267895 61640 CDBG TANF Employment Internship - 15,974 15,974 15,974 2680 61781 Case Management Agency- OLTC 5,202,000 1,809,613 1,809,613 1,809,613 Case Management Agency Start- 2680 61782 Up - 251,253 251,253 251,253 2680 61783 Targeted Case Mgmt. & Monitoring - 4,452,461 4,452,461 4,452,461 SGF-FSSP-FAM Support Services 2680 61787 Prog. - 682,830 682,830 682,830 2680 61788 SGF-OBRA-SS - 995 995 995 2680 61789 SGF-SLS-State Support LVG Services - 356,175 356,175 356,175 Total Human Services Expenses $15,356,700 $16,740,434 $16,740,434 $16,740,434 378 Budget Unit Request Summary Department: Human Services Fund Budget Unit: Summary All Human Services Department Description: See Individual Units. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $10,703,526 $9,987,050 $11,622,815 $11,622,815 Supplies 554,688 473,250 502,168 502,168 Purchased Services 5,600,780 4,669,000 4,422,071 4,422,071 Fixed Charges (1,072,229) 227,400 193,430 193,380 Capital - - Gross County Cost $15,786,765 $15,356,700 $16,740,434 $16,740,434 Revenue 15,489,174 14,155,099 15,576,934 16,740,384 Net County Cost $297,591 $1,201,601 $1,163,500 $50 Budgeted Positions 141.0 141 .0 147.0 147.0 Summary of Changes: See Individual Budget Units Objectives: See Individual Budget Units Board Action: See Individual Budget Units. 379 Budget Unit Request Summary Department: Human Services Fund Budget Unit: Human Services - General 2600 - 61100 [CC_60300] Department Description: This is a newly combined budget area that will house the miscellaneous, independently funded small grants of the Human Services fund. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $119,450 $- $96,567 $96,567 Supplies 11,476 - 64 64 Purchased Services 280,958 - 311 311 Fixed Charges 278 - - - Capital - - - - Cost Allocation Adjust - - - - Gross County Cost $412,162 $- $96,942 $96,942 Revenue 405,826 - 96,942 96,942 Net County Cost $6,335 $- $- $- Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: The format of the Human Services Fund budget has changed to more efficiently and precisely illustrate the actual costs associated with major program activities. Specifically, the 2026 budget combines many program sub-activities into major program categories for budgeting and accounting purposes by rolling-up those sub-activities into their high-level program groupings, therefore reducing the overall number of individual budget unit request summaries. In addition, groupings of expenditures are no longer rolled-up into each primary expense category but are, instead, clearly defined in line-by-line account detail. These changes will streamline the budgeting process while providing greater detail in a more efficient and effective way. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 380 Budget Unit Request Summary Department: Human Services Fund Budget Unit: Learning Lab 2600 - 61200 [CC_60360] Department Description: The Assessment and Learning Center help clients earn GEDs, improve work knowledge, and assess and build their current skills to meet employer expectations. The fee-based, computerized environment utilizes a variety of assessment and training programs designed to improve workplace skills that lead to long-term job success. Services are offered at both our Greeley and Fort Lupton locations and many are available remotely. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $131,703 $178,000 $146,486 $146,486 Supplies 43,070 30,000 43,070 43,070 Purchased Services 10,459 17,000 10,459 10,459 Fixed Charges 5,684 5,000 5,684 5,684 Capital - - - - Cost Allocation Adjust - - - - Gross County Cost $190,917 $230,000 $205,699 $205,699 Revenue 161,445 230,000 205,699 205,699 Net County Cost $29,472 $- $- $- Budgeted Positions 0.0 3.0 3.0 3.0 Summary of Changes: The format of the Human Services Fund budget has changed to more efficiently and precisely illustrate the actual costs associated with major program activities. Specifically, the 2026 budget combines many program sub-activities into major program categories for budgeting and accounting purposes by rolling-up those sub-activities into their high-level program groupings, therefore reducing the overall number of individual budget unit request summaries. In addition, groupings of expenditures are no longer rolled-up into each primary expense category but are, instead, clearly defined in line-by-line account detail. These changes will streamline the budgeting process while providing greater detail in a more efficient and effective way. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 381 Learning Lab 2600 - 61200 [CC_60360] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Individuals Referred to Assessment and Learning Center 810 876 940 Completed Vocational Assessments 1 ,520 1 ,600 1 ,700 Individuals Obtained High School Equivalency HSE 28 35 44 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 0.080 0.078 Per capita cost $0.08 $0.00 $0.00 382 Budget Unit Request Summary Department: Human Services Fund Budget Unit: AmeriCorps Youth Corps Program - 2646 - 61300 [CC_60390] Department Description: The AmeriCorps Program operates in a Youth Corps model prioritizing land, water and energy conservation projects. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $286,450 $374,000 $304,013 $304,013 Supplies 16,092 5,000 16,091 16,091 Purchased Services 37,784 54,000 37,976 37,976 Fixed Charges 3,767 2,000 3,767 3,767 Capital - - - - Cost Allocation Adjust - - - - Gross County Cost $344,091 $435,000 $361,847 $361,847 Revenue 234,899 435,000 361,847 361,847 Net County Cost $109,192 $- $- $- Budgeted Positions 0.0 1 .0 1.0 1 .0 Summary of Changes: The format of the Human Services Fund budget has changed to more efficiently and precisely illustrate the actual costs associated with major program activities. Specifically, the 2026 budget combines many program sub-activities into major program categories for budgeting and accounting purposes by rolling-up those sub-activities into their high-level program groupings, therefore reducing the overall number of individual budget unit request summaries. In addition, groupings of expenditures are no longer rolled-up into each primary expense category but are, instead, clearly defined in line-by-line account detail. These changes will streamline the budgeting process while providing greater detail in a more efficient and effective way. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 383 AmeriCorps Youth Corps Program - 2646 - 61300 [CC_60390] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Young Adults Enrolled in AmeriCorps 23 30 30 CPR/First Aid/AED certificates earned 23 30 30 Wildland Fire Chainsaw S-212 Certificates Earned 7 14 15 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 0.027 0.026 Per capita cost $0.30 $0.00 $0.00 384 Budget Unit Request Summary Department: Human Services Fund Budget Unit: Workforce Innovation and Opportunity Act (WIOA) 2625 - 61400 [CC_60380] Department Description: Employment Services of Weld County (ESWC) is a comprehensive workforce center which connects resources for employment, education, and training services. ESWC offers services including self-service resources, promotion of personal and career development, furnishing access to internet tools for employment and training opportunities, and providing information about both local and regional employers, as well as other labor markets. ESWC also assists local and regional employers with applicant referrals and other employer specific services, including labor exchange,job referrals, skills assessment, eligibility screening for career counseling, and training programs. The Wagner/Peyser program administers all Job Service activities in Weld County. It includes the Migrant Seasonal Farm Worker (MSFW) program, which partners with community organizations, employers, and agricultural workers to coordinate farm labor, ensure fair labor and OSHA standards are being followed, and ensure farmworkers are receiving job seeker services. Other programs include the Workforce Investment Opportunity Act (WIOA) Reskilling, Upskilling, New-Skilling (RUN) program; the Adult WIOA program, providing employment and training for eligible adults; the Youth WIOA program provides employment and training programs for in-school and out-of-school youth; and the WIOA Dislocated Worker program provides employment and training services to individuals who lost employment at no fault of their own. The CIMS grant provides grant funding used to foster the development and continuous improvements of the Weld County region workforce system. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $3,043,266 $3,289,400 $3,331,705 $3,331,705 Supplies 27,073 80,000 27,074 27,074 Purchased Services 1,256,878 1,328,000 1,040,316 1,040,316 Fixed Charges 86,121 97,000 86,120 86,120 Capital - - - - Cost Allocation Adjust - - - - Gross County Cost $4,413,338 $4,794,400 $4,485,215 $4,485,215 Revenue 4,069,136 4,366,400 4,057,215 4,057,165 Net County Cost $344,202 $428,000 $428,000 $428,050 Budgeted Positions 0.0 38.0 38.0 38.0 385 Workforce Innovation and Opportunity Act (WIOA) - 2625 - 61400 [CC_60380] (Continued) Summary of Changes: The format of the Human Services Fund budget has changed to more efficiently and precisely illustrate the actual costs associated with major program activities. Specifically, the 2026 budget combines many program sub-activities into major program categories for budgeting and accounting purposes by rolling-up those sub-activities into their high-level program groupings, therefore reducing the overall number of individual budget unit request summaries. In addition, groupings of expenditures are no longer rolled-up into each primary expense category but are instead clearly defined in line-by-line account detail. No significant changes requested for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Participants who attended workshops including Resume Writing, Interviewing, Finding Work After a Felony, and Supporting 55 and Over Job Seekers. 1 ,309 1 ,233 1 ,300 Employers served by the Business Services Team. 613 502 550 Customized recruitment events deployed. 313 349 300 Job seekers served. 13,651 15,016 16,381 Supported Veterans in Employment Activities 687 755 823 Participants in the Adult WIOA program. 302 244 198 Participants employed in Quarter 2 after they've completed the Adult WIOA program. 184 93 150 Participants that are still employed in Quarter 4 after they've completed the Adult WIOA program. 169 119 149 Participants who received certificates/ credentials that increased their employability. 94 75 80 386 (WIOA) - 2625 - 61400 [CC_60380] (Continued) Performance Measures (Continued) 2024 2025 2026 Work Outputs Actuals Estimated Projected _ Participants in the Dislocated Worker WIOA program. 149 120 149 Out-of-School participants served through the WIOA Youth program. 242 140 125 In-School participants served through the WIOA Youth program. 51 30 41 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 1 .011 0.987 Per capita cost $0.94 $1 .14 $1 .11 387 Budget Unit Request Summary Department: Human Services Fund Budget Unit: Veteran's Service Office - 2625 - 61500 [CC_60370] Department Description: The Veterans' Service Office, in accordance with CRS Title 28, Article 5, Part 8, provides all types of services to veterans of Weld County. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $344,627 $349,000 $368,568 $368,567 Supplies 2,277 4,000 2,371 2,371 Purchased Services 15,677 25,000 20,875 20,875 Fixed Charges 9,910 15,000 9,910 9,910 Capital - - - - Cost Allocation Adjust - - - - Gross County Cost $372,492 $393,000 $401,724 $401,723 Revenue 73,524 30,000 73,524 73,524 Net County Cost $298,968 $363,000 $328,200 $328,199 Budgeted Positions 0.0 3.0 3.0 3.0 Summary of Changes: No significant changes to this program are anticipated for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 388 Veteran's Service Office - 2625 - 61500 [CC_60370] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Total Special Claims completed/submitted include a: Housing Grant, Vehicle Adaptation, Clothing Allowance, or Apportionment 10 11 15 Total Claims completed/submitted for Death/Pension Benefit Claims, and Aid and Attendance, including Family Caregivers, Nursing Homes, Aid and Attendance, or Financial Reports 171 200 250 Total Appeals filed with or without Health/Medical Benefits and/or Mental Health claims 1 ,307 1,320 1,400 Total Standard Claims completed/submitted with or without Health/Medical Benefits and/or Mental Health claims 1 ,656 1,406 1,450 Total Outreach Events attended 21 25 30 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 0.080 0.078 Per capita cost $0.81 $0.97 $0.85 389 Budget Unit Request Summary Department: Human Services Fund Budget Unit: Community Services Block Grant - 2600 - 61600 [CC_60340] Department Description: The Community Services Block grant supports case management and emergency funding assistance for low-income individuals and families who are struggling with homelessness, who are migrants, or elderly. The goal is to address barriers to self-sufficiency by supporting services which address employment, education, housing, budgeting, nutrition, and health. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $14,037 $196,000 $14,869 $14,869 Supplies 3 20,000 3 3 Purchased Services 92,016 250,000 93,375 93,375 Fixed Charges 311 2,500 311 311 Capital - - - - Cost Allocation Adjust - - - - Gross County Cost $106,366 $468,500 $108,558 $108,558 Revenue 108,558 468,500 108,558 108,558 Net County Cost $(2,192) $- $- $- Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: No significant changes to this program are anticipated for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 390 Community Services Block Grant - 2600 - 61600 [CC_60340] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Emergency funding provided to assist households at risk of homelessness to avoid eviction. 214 350 214 Parents and caregivers who improved their home environments through case management. 68 60 68 Walk-in customers with emergency shelter needs served. 35 35 35 Households experiencing homelessness obtained safe temporary shelter. 144 99 144 Households who maintained safe and affordable housing for 90 days. 214 350 214 Amount of emergency CSBG funding distributed to support household stability. $61,100 $96,589 $96,589 Walk-in customers with emergency food needs served by Community _Outreach. 133 135 135 Walk-in customers with emergency needs served, including applications for Medicaid. 62 65 65 Walk-in customers with emergency needs served, including emergency financial assistance. 440 400 400 Walk-in customers with emergency needs served, including applications for Food Assistance, Colorado Works and Adult Financial Programs. 142 150 150 Benefits application assistance to Weld County residents at offsite community locations. 898 900 900 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 0.000 0.000 Per capita cost $(0.01) $0.00 $0.00 391 Budget Unit Request Summary Department: Human Services Fund Budget Unit: Area Agency on Aging - 2650 - 61700 [CC_60310] Department Description: The Older American's Act (OAA) Grant administers the Senior programs of the Area Agency on Aging (AAA). State general funds mirror Federal funding of the Older Americans Act and includes Administration, Information, Assistance, Health Promotions, Education, Ombudsman, Homemaker, Personal Care, Outreach, Case Management, Counseling, Chore, Transportation, Congregate Meals, Home-Delivered Meals, Visually Impaired, Dental-Vision-Hearing, and Respite. The AAA grant provides several contracted services to older Weld County adults including legal counseling, ombudsman services, homemaker services, personal care, peer counseling, outreach, and transportation. The Congregate Meal Program provides meals to the senior population at nutrition sites around the Weld County. The Home Delivered Meals grant provides home delivered meals through Meals on Wheels. The Health Services grant provides health services to the senior community, including supporting evidence-based health programs. The Elder Abuse grant provides educational training to the community on elder abuse. The Special Ombudsman funds supplement the Ombudsman program. The caregiver respite program provides support to family members who care for relatives at home. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $1,314,548 $1,187,650 $1,440,896 $1,440,896 Supplies 205,748 234,250 198,833 198,834 Purchased Services 2,171,001 2,345,000 1,857,971 1,857,971 Fixed Charges 21,665 33,900 21,665 21,615 Capital - - Cost Allocation - - - Adjust • Gross County Cost $3,712,963 $3,800,800• $3,519,366 $3,519,316 Revenue 3,302,612 3,378,399 3,1 12,015 3,1 12,015 Net County Cost $410,351 $422,401 $407,351 $407,401 Budgeted Positions 18.0 18.0 18.0 18.0 Summary of Changes: No significant changes for this unit are requested for 2026. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 392 Area Agency on Aging - 2650 - 61700 [CC_60310] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Hours of minority senior outreach in Weld County. 1 ,975 360 288 Hours of legal consultation/representation for Weld seniors. 757 363 291 Vouchers issued for chore services: Assistance with heavy household tasks such as snow removal and lawn mowing to help older adults maintain a safe home environment. 4,511 2,950 2,360 Hours of respite care provided to support family caregivers of older adults, offering temporary relief to help sustain caregiving at home. 6,010 3,918 2,135 Hours of senior peer counseling. 3,845 1,019 819 Congregate meals served throughout Weld County providing older adults with a nutritious meal in a group setting, along with opportunities for social interaction and connection. 80,465 71 ,425 68,000 Home delivered meals. 37,966 20,954 17,000 Attendance at Weld Aging Weld Class: Evidence-based classes helping older adults stay healthy and independent. 4,088 3,855 3,500 Dental/vision/hearing vouchers to seniors in Weld County. 166 161 95 Contacts with nursing homes and assisted living facilities by Ombudsman Program; advocating for residents of, ensuring their rights are protected and their concerns are heard. 31 31 32 Complaints investigated by the Ombudsman team. 430 450 450 Contacts providing information and assistance to older adults in Weld County. 1 ,882 1,850 1,850 Transportation services provided to Weld County seniors to essential appointments and errands. 5,912 3,546 2,150 393 Area Agency on Aging - 2650 - 61700 [CC_60310] (Continued) Performance Measures (Continued) 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 0.479 0.468 Per capita cost $1 .12 $1 .12 $1 .06 394 Budget Unit Request Summary Department: Human Services Fund Budget Unit: Home Care Allowance - 2600 - 61790 [CC_60350] Department Description: The Home Care Allowance grant provides case management services to Medicaid eligible clients. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $592,556 $23,000 $5,322 $5,322 Supplies 32,913 - 3 3 Purchased Services 25,732 10,000 2,406 2,406 Fixed Charges 11,136 - 76 76 Capital - - - - Cost Allocation Adjust - - Gross County Cost $662,337 $33,000 $7,807 $7,807 Revenue 630,284 33,000 7,807 7,807 Net County Cost $32,053 $- $- $- Budgeted Positions 0.0 0.0 0.0 0.0 Summary of Changes: In 2024, the Single-Entry Point (SEP) program funding and activities were discontinued. Home Care Allowance (HCA), a companion program to SEP, remains. The significant reduction in revenues and expenditures in 2025 is evidenced in this budget summary. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 0.000 0.000 Per capita cost $0.09 $0.00 $0.00 395 Budget Unit Request Summary Department: Human Services Fund Budget Unit: Case Management Agency - 2600 - 61800 [CC_60320] Department Description: The Case Management Agency provides case management services to Medicaid-eligible clients for Options to Long-Term Care and State Waiver program services. The program supports individuals who meet nursing facility level of care, allowing them to remain in their homes and communities. Each person served represents a cost-effective alternative to institutional care while supporting better health and quality-of-life outcomes. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $4,863,955 $4,390,000 $5,914,391 $5,914,391 Supplies 214,658 100,000 214,658 214,658 Purchased Services 1,358,380 640,000 1,358,382 1,358,382 Fixed Charges 65,897 72,000 65,897 65,897 Capital - - - - Cost Allocation Adjust - - Gross County Cost $6,502,889 $5,202,000 $7,553,327 $7,553,327 Revenue 6,502,889 5,202,000 7,553,327 7,553,327 Net County Cost $- $- $- $- Budgeted Positions 78.0 78.0 84.0 84.0 Summary of Changes: To effectively manage the projected caseload for the 2026 calendar year, an additional total of five (5.0) Ongoing Case Managers and one (1 .0) Supervisor is being requested in the 2026 budget. This staffing level ensures that each Case Manager will be able to maintain the contractual caseload ratio while providing quality service to clients. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 396 Case Management Agency -2600-61800 [CC_60320] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Adult long-term care Medicaid members served 2,411 2,766 3,181 Children long-term care Medicaid members served 761 1,014 1,349 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.000 2.074 2.183 Per capita cost (county support) $0.00 $0.00 $0.00 397 • • f.FI1FML nv 1.,.I4 01 ..... i n ,;, V NTY GOU 398 Special Revenue Funds Special Revenue Funds are established to account for taxes or other earmarked revenue of the county which finance specified activities as required by law or administrative action. Conservation Trust Fund: The Conservation Trust Fund is budgeted at $907,400 to reflect large capital improvements on the Poudre River Trail corridor, as well as at the Island Grove Events Center in Greeley. There are existing funds within the Trust Fund to cover these expenses in 2026. Contingency Fund: The Contingency Fund is funded with fund balance dollars at the level of $10,000,000. A beginning fund balance of $164,822,350 is anticipated. An ending fund balance of $175,000,000 is projected, assuming no contingency funds are needed in 2026. The fund balance will serve as a stabilization reserve for fluctuating revenues due to Weld County's heavy dependency on oil and gas assessed values that can fluctuate dramatically from year to year due to production levels and price changes. Besides serving as a general contingency reserve, the fund is available to mitigate impacts from the oil and gas industry, such as unanticipated road and bridge heavy hauling impacts. Solid Waste Fund: The $8,335,460 in fund balance is projected to remain relatively similar in 2026. Revenue is estimated at $1 ,700,000, with expenses and transfers totaling $1,674,269. Code Enforcement is funded $85,000 for littering, $350,000 for operations relating to cleanup operations, and transfers of $1 ,239,269 to the Health Department. The ending fund balance will increase by approximately $50,000 with these anticipated expenditures. Weld County Trust Fund: The Weld County Trust Fund accounts for the assets held by the Weld Trust, a Colorado nonprofit corporation recognized by the Internal Revenue Service (IRS) as an exempt charitable organization under code section 501 (c)(3), for charitable purposes to benefit the citizens of Weld County. The earnings of the fund are being used to fund Bright Futures student grants each year. Emergency Reserve Fund: The Emergency Reserve Fund was established by Amendment One (TABOR), passed November 3, 1992. The amendment requires that an emergency reserve be created to be used for declared emergencies only. With the adoption of the new accounting rules under GASB 54 the three percent (3%) TABOR emergency reserve required by Article X, Section 20(5) of the Colorado Constitution shall be a restricted fund balance in the General Fund in an amount equal to eight-million dollars or three percent of the TABOR revenue limit, whichever is greater. This Emergency Reserve Fund will no longer be used to budget or account for the TABOR emergency reserve. 399 Special Revenue Funds Summary of Revenue Conservation Trust Fund Revenues 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 2200 73700 4332 Lottery $797,329 $535,000 $535,000 $535,000 2200 73700 4610 Earnings On Investments 10,000 15,000 15,000 15,000 Total Conservation Trust Fund $807,329 $550,000 $550,000 $550,000 Contingency Fund Revenues 2025 2026 2026 Fund Org Acct 1 Account Title Budget Request Recommended 2026 Final 2300 90300 4112 Current Property Taxes $- $- $- $- Total Contin•ency Fund $- $- $- $- Solid Waste Fund Revenues 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 1 2026 Final 2700 90200 4410 Char.e For Services $1,700,000 $1,700,000 $1,700,000 $1,700,000 Total Solid Waste Fund $1,700,000 $1,700,000 $1,700,000 $1,700,000 Weld County Trust Fund Revenues 2025 2026 2026 F Fund Org Acct Account Title Budget Request Recommended 2026 Final 7400 90100 4610 Earnings On Investments 2,500,000 2,500,000 2,500,000 2,500,000 7400 711000 - Transfer 2,000,000 2,000,000 2,000,000 2,000,000 Total Conservation Trust Fund $4,500,000 $4,500,000 $4,500,000 $4,500,000 Special Revenue Funds Summary of Expenses Conservation Trust Fund Expenses 2025 2026 2026 Fund_,_ Org Account Title Budget Request Recommended 2026 Final 2200 73700 Conservation Trust $702,804 $907,400 $907,400 $907,400 Total Conservation Trust Fund $702,804 $907,400 $907,400 $907,400 Contingency Fund Expenses 2025 2026 2026 Fund Org Account Title Budget Request Recommended 2026 Final 2300 90300 Continent $10,000,000 $10,000,000 $10,000,000 $10,000,000 Total Contingency Fund $10,000,000 $10,000,000 $10,000,000 $10,000,000 Solid Waste Fund Expenses 2025 2026 2026 Fund Org Account Title Budget Request Recommended 2026 Final 2700 21240 Transfer $85,000 $85,000 $85,000 $85,000 2700 90200 Solid Waste 295,241 350,000 350,000 350,000 2700 90200 Transfer 852,435 1,239,269 1,239,269 1,739,269 Total Solid Waste Fund $1,232,676 $1,674,269 $1,674,269 $2,174,269 Weld County Trust Fund Expenses 2025 2026 2026 Fund Org Account Title Budget Request I Recommended 2026 Final 7400 90100 Non-Departmental $2,000,000 $2,000,000 $2,000,000 $2,000,000 Total Weld County Trust Fund $2,000,000 $2,000,000 $2,000,000 $2,000,000 Emergency Fund Expenses 2025 2026 2026 Fund Org Account Title Budget Request Recommended 2026 Final 2400 53100 Emer•ency Reserve $- $- $- $- Total Emer•ency Fund $- $- $- $- Budget Unit Request Summary Department: Conservation Trust Fund Budget Unit: Conservation Trust Fund - 2200 - 73700 [CC_59800] Department Description: The Conservation Trust Fund accounts for revenue received from the State of Colorado 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 within Weld County. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services 574,210 702,804 907,400 907,400 Fixed Charges - - - - Capital - - - Gross County Cost $574,210 $702,804 $907,400 $907,400 Revenue 562,804 807,329 550,000 550,000 Net County Cost $11,406 $(104,525) $357,400 $357,400 Budgeted Positions n/a n/a n/a n/a Summary of Changes: Revenue from the Colorado Lottery is projected at $550,000 and $10,000 in interest earnings. For 2026, the capital improvements for the county buildings at Island Grove Park is proposed at $707,400, with an additional $200,000 allocated for capital improvements on the Poudre Valley Trail, if expended. Historically, when the final costs are reconciled with the City of Greeley at the end of the year, the amount paid by the county is less than budgeted. There is a fund balance of approximately $797,330, as expenses are always a year behind revenues collected. Finance/Administration Recommendation: Recommend approval. 402 Conservation Trust Fund - 2200 - 73700 [CC_598001 (Continued) Finance/Administration Recommendation (Continued): Historically, the following is the amount of money received annually since the lottery started: Amount Amount Amount Year Received Year Received Year Received 1983 $194,698 1998 373,962 2013 450,659 1984 195,304 1999 286,971 2014 404,589 1985 151 ,033 2000 358,802 2015 358,431 1986 138,069 2001 361 ,050 2016 487,550 1987 _ 162,736 2002 391 ,780 2017 436,368 _ 1988 _ 154,074 2003 385,070 2018 429,897 1989 _ 130,764 2004 361 ,926 2019 513,355 _ 1990 _ 136,726 2005 371 ,213 2020 472,538 1991 _ 200,103 2006 453,233 2021 562,906 _ 1992 _ 220,219 2007 423,260 2022 542,101 _ 1993 _ 264,371 2008 430,795 2023 602,733 _ 1994 205,534 2009 408,648 2024 529,672 1995 327,162 2010 386,999 2025 600,000 1996 312,024 2011 376,031 1997 356,262 2012 411 ,891 The funds have been used for maintenance and development of Island Grove Park and the Missile Site Park, except for the following items: Year Entity Purpose Amount 1983 Greeley Civic Auditorium $141 ,464 1984 Greeley Civic Auditorium 143,000 1985 Greeley Civic Auditorium 90,000 1986 Greeley Civic Auditorium 51,500 1986 LaSalle Community Center 10,000 1986 Ault Park System 7,500 1986 Dacono Park Improvements 3,000 1986 Windsor Park Improvements 6,000 1986 Ft. Lupton Pearson Park Sports Complex 10,000 1986 Independence Stampede Headquarters Facility 5,000 Since 1987 all funds have gone to the two county parks. Beginning in 2002, only Island Grove Park has been funded. 403 Conservation Trust Fund - 2200 - 73700 [CC_59800] (Continued) Finance/Administration Recommendation (Continued): In 1984, the Board adopted the following criteria, in priority order, for the use and allocation of Weld County lottery funds. This policy remains in force today: 1 . To maintain and develop the two existing county parks. 2. Projects must enhance the quality of life for the citizens of Weld County. 3. Projects must contribute to, or compliment, the economic development activities of Weld County. 4. Projects must have an area impact or significance. 5. Funds used for local community projects must have substantial local support. 6. Outside of existing county parks, no operating funds shall be contributed to projects. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Island Grove Park Visitors 340,000 370,000 420,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected Per capita cost (county support) $1 .58 $1 .59 $1 .87 Cost Per Visitor $1 .61 $1 .52 $1 .37 Board Action: The final budget was adjusted to remove capital projects not approved by Greeley. Approved as amended. 404 Budget Unit Request Summary Department: Contingency Fund Budget Unit: Contingency Fund - 2300 - 90300 [CC_19800] Department Description: The Contingency Fund exists to cover reasonably unforeseen expenditures or revenue shortfalls. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services - Fixed Charges - 10,000,000 10,000,000 10,000,000 Capital $- $- $- $- Gross County Cost $- 10,000,000 10,000,000 10,000,000 Revenue 165,000,000 - - Net County Cost $- $10,000,000 $10,000,000 $10,000,000 Budgeted Positions n/a n/a n/a n/a Summary of Changes: The Contingency Fund is funded at the level of $10,000,000 with funds from the fund balance. A beginning fund balance of $164,822,000 is anticipated. An ending fund balance of $175,000,000 is projected, assuming no contingency funds are needed in 2026. The fund balance will serve as a stabilization reserve for fluctuating revenues due to Weld County's heavy dependency on oil and gas assessed values that can fluctuate dramatically from year to year due to production levels and price changes. Besides serving as a general contingency reserve, the fund is available to mitigate impacts from the oil and gas industry, such as unanticipated road and bridge heavy hauling impacts. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as amended. 405 Budget Unit Request Summary Department: Emergency Reserve Fund Budget Unit: Emergency Reserve - 2400 - 53100 Department Description: The Emergency Reserve Fund is established per Amendment One (TABOR), passed November 3, 1992, which requires that an emergency reserve be established to be used for declared emergencies only, and that each local government shall reserve for 1993, one percent or more, for 1994, two percent or more, and for all later years, three percent or more of the fiscal year spending, excluding bonded debt service. Caused reserves apply to the next year's reserve. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services - - - - Fixed Charges - - -Capital $- $- $- $- Gross County Cost $- $- $- $- Revenue - - -Net County Cost $- $- $- $- Budgeted Positions n/a n/a n/a n/a Summary of Changes: With the adoption of the new accounting rules under GASB 54, the three percent (3%) TABOR emergency reserve required by Article X, Section 20(5) of the Colorado Constitution shall be a restricted fund balance in the General Fund in an amount equal to eight-million dollars or three percent (3%) of the TABOR revenue limit, whichever is greater. This Emergency Reserve Fund will no longer be used to budget or account for the TABOR emergency reserve. Finance/Administration Recommendation: Concur with policy per GASB 54. Board Action: Reaffirmed policy per GASB 54. 406 Budget Unit Request Summary Department: Solid Waste Fund Budget Unit: Code Enforcement - 2700 - 21 240 [CC_20340] Department Description: The Solid Waste Fund accounts for code enforcement for littering, illegal dumping, and roadside trash pick-up program. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services 85,000 85,000 85,000 85,000 Fixed Charges - - -Capital $- $- $- $- Gross County Cost $85,000 $85,000 $85,000 $85,000 Revenue - - -Net County Cost $85,000 $85,000 $85,000 $85,000 Budgeted Positions n/a n/a n/a n/a Summary of Changes: The Code Enforcement function has been combined with the Animal Control function in the Sheriff's Office. The cost of the code enforcement function is $85,000. See budget unit number 1 000-2 1 230 for a detailed discussion of the program. Finance/Administration Recommendation: Recommend approval and funding of program from the Solid Waste surcharge. Board Action: Approve as amended. 407 Budget Unit Request Summary Department: Solid Waste Fund Budget Unit: Solid Waste Fund - - 2700-90200 [CC_29800] Department Description: The Solid Waste Fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites to combat environmental problems, promote trash clean-up, provide for the household hazardous materials program, and to further improve and develop landfill sites within the county. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services 226,569 170,000 170,000 170,000 Fixed Charges 128,532 125,241 180,000 180,000 Capital 1,435,922 852,435 1,324,269 1,739,269 Gross County Cost $1,791,023 $1,232,676 $1,674,269 $2,174,269 Revenue 3,712,215 1,700,000 1,700,000 1,700,000 Net County Cost $(1,432,861) $(467,324) $(25,731) $474,269 Budgeted Positions n/a n/a n/a n/a Summary of Changes: The projected 2026 revenue estimate remains at $1,700,000, the same as 2025. Anticipated decreases from the Buffalo Hills Landfill being annexed by Keenesburg have not materialized to the projected levels as of 2024 have not yet been recognized. The Department of Public Health and Environment costs for the Household Hazardous Waste program is projected to be $848,981 . Community clean-ups are budgeted at $80,000, and $90,000 is budgeted to fund the roadside trash pick-up program with Useful Public Service clients. An additional $50,000 was added to 2026 for expenses that have come up, such as the County Attorney's office needing to remove a trailer from a piece of property. $390,288 is budgeted for solid waste inspections and monitoring by the Health Department. Indirect costs for the Health Department and transfer to the Public Works Fund are not currently anticipated as necessary for 2026. Beginning estimated fund balance of $8,335,000 will potentially be increased by $20,000 in 2026, and future funds are anticipating being needed for Public Works in the coming years. Finance/Administration Recommendation: Recommend approval. Board Action: The Final Budget shows an additional transfer of $500,000 to the Public Works Fund. Approved as amended. 408 Solid Waste Fund - 2700 - 90200 [CC_29800] (Continued) Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Landfill Inspections 45 45 45 Household Hazardous Material HHM $429,265 $388,559 $651 ,508 Surchar.e Collected $3,712,215 $1,700,000 $1 ,700,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected Per capita cost (collected) $7.00 $5.86 $4.35 Per capita HHM cost $1 .29 $1 .15 $1 .83 409 Budget Unit Request Summary Department: Weld County Trust Fund Budget Unit: Weld County Trust Fund - 7400 - 90100 Department Description: The Weld County Trust Fund accounts for the assets held by the Weld Trust, a Colorado nonprofit corporation recognized by the Internal Revenue Service as an exempt charitable organization under Internal Revenue code section 501 (c)(3), for charitable purposes to benefit the citizens of Weld County. The assets of the fund are from the sale of the NCMC hospital in 2019. The earnings of the fund are being used to fund Bright Futures student grants each year. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $- $- $- $- Supplies - - - - Purchased Services - - - - Fixed Charges 123,128 2,000,000 2,000,000 2,000,000 Capital - - - Gross County Cost $123,128 $2,000,000 $2,000,000 $2,000,000 Revenue 12,354,045 4,500,000 4,500,000 4,500,000 Net County Cost $(12,230,91) $(2,500,000) $(2,500,000) $(2,500,000) Budgeted Positions n/a n/a n/a n/a Summary of Changes: The funds for the Weld County Trust Fund are from the proceeds from the sale of the NCMC hospital in 2019. The Board has committed the earnings from the fund, less the amount of the average of the last five years' inflation rate, added to the corpus of the fund, to ensure it is perpetually funded. The estimated earnings of $2,5000,000 from the trust earnings, plus the estimated $2,000,000 from Bankhead-Jones proceeds, will result in total earnings of $4,500,000. An estimated $2,000,000 will go towards Bright Futures student grants in 2025. This will allow $2,500,000 to be retained in the fund for an adjusted, estimated, ending fund balance of $66,075,000. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 410 Seven Year Trend Capital Expenditures Communications Capital Expenditures Stated Separately 50 47.68 46.99 38.14 40 31.04 30 z 0 J CJ 22.06 20 15.53 10 11.57 5.22 4.78 1.7$ 1.95 0 2020 2021 2022 2023 2024 2025 2026 Communications Capital ■Capital Link to graph data 411 Capital Expenditures Fund Summary The Capital Funds were established to budget the financial resources used for the acquisition or improvement of capital facilities of the county. A detailed Capital Expenditures Fund Long-Range Capital Plan for 2026-2030 is presented in this section. The plan contains the specifics of the 2026 capital projects budget. Currently, the 5-year plan totals over $512 million, with the Master Facilities Plan leading the direction of many of those dollars needed to provide for the growth in staffing and services. For the Communications Capital Development Fund, a Capital Improvements Plan for 2026-2030 has been prepared to fund the county's communications infrastructure in partnership with the E-91 1 Authority Board. Capital Expenditure Fund: The Capital Expenditures Fund accounts for various capital improvement projects for county buildings. The 2026 program is budgeted at $47,675,455 with approximately 68 separate projects to be completed. Resources include $88,210,452 in property tax, $225,000 from capital expansion fees, $1 ,000,000 from interest and a beginning fund balance of approximately $173 million. Anticipated projects include over $1 .5 million in general repairs and maintenance, such as roof replacements, HVAC updates, ADA and technology updates. The Jail facility will need over $8.6 million in updates and maintenance, including improvements to the existing parking lot to avoid facility flooding and damage during periods of high rain. Elections and Motor Vehicle also have some significant improvements, including almost $2 million for the remodel of the Southwest Service Center to accommodate the increase in population that utilizes that facility for Motor Vehicle needs. The Executive Budget Team has recommended $1 .9 million in funding for capital improvements and upgrades that were previously deferred during the completion of the Master Facility Plan, to ensure the most strategic and effective use of available resources. Capital projects will impact 2026 and future years' operational costs for additional building space. These costs will be added to the Facilities' operations budget for utilities and maintenance in the General Fund, or the departments affected will increase their respective operating budgets to appropriately capture increased costs. The Facilities Master Plan is still moving forward with recommendations and options, with the overall goal of saving taxpayer dollars in future years, while making the space as accessible and convenient for the constituents and employees as possible. Communications Capital Development Fund: The Communications Capital Development Fund accounts for various capital improvement projects and equipment replacement for the development and maintenance of the county Public Safety Communications system infrastructure. The 2026 program is funded with an existing fund balance exceeding $6.3 million and includes $2,063,000 from the transfer of funds from the E-911 Authority per the IGA between the E-911 Authority and Weld County approved February 16, 2021 . There is also $249,000 in the Public Safety IT hardware and software CIP, and $1 1 1 ,015 in equipment replacement through the radio shop. 412 Capital Expenditures Fund Summary (Continued) Communications capital projects impacting the future years' operational costs include remodel and slight expansion to the Dispatch Center, which will add approximately $10,000 per year for utilities and maintenance. The building of or expanding of the backup Dispatch Center is planned for 2026, and this will add additional utilities and ongoing expenses in the Dispatch budget, which is offset by E-91 1 surcharges. Other capital items are primarily replacement items and will not add operational costs in the future. 413 Capital Expenditures Summary of Revenue 2025 Budget 2026 2026 Fund Org Acct Account Title Request Recommended 2026 Final Current Property 4000 17500 4112 Taxes $ 82,238,111 $82,238,1 1 1 $88,210,452 $87,674,342 Earnings On 4000 17500 4610 Investments 1,000,000 1,000,000 1,000,000 1,000,000 4000 17500 4730 Other Fees 225,000 225,000 225,000 225,000 Total Capital Revenues $83,463,111 $83,463,111 $89,435,452 $88,899,342 Summary of Expenditures 2025 Budget 2026 2026 Fund Org Expenditure Function Request Recommend 2026 Final Capital Improvement and 4000 17500 Acquisition $46,989,534 $41,465,100 $47,675,455 $47,675,455 Total Capital Expenditures $46,989,534 $41,465,100 $47,675,455 $47,675,455 Budget Unit Request Summary Department: Capital Expenditure Fund Budget Unit: Capital Expenditures - 4000-17500 [CC_10500] Department Description: Capital projects for general county use. Created in accordance with Section 29-1-301 (1 .2), C.R.S., April 5, 1984. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies $937,345 $7,386,414 $2,167,500 $1,930,200 Purchased Services 1,449,141 4,023,120 16,317,600 15,573,600 Fixed Charges - Capital 19,851,317 35,580,000 22,980,000 30,171,655 Gross County Cost $22.237.803 $46,989,534 $41,465,100 $47,675,455 Revenue 86,944,037 82,933,927 83,463,1 1 1 88,899,342 Net County Cost $(64,706,234) $(35,944,393) $(41,998,01 1) $(41,223,887) Budgeted Positions n/a n/a n/a n/a Summary of Changes: The Capital Expenditures Fund accounts for various capital improvement projects for county buildings. Details of all expenditures in the Facilities Capital Improvement Plan are listed in the following pages, and are reviewed by Facilities, Finance, Administration, and the Board of County Commissioners for need and justification. The anticipated property tax revenue for 2026 is $88,210,452 and is necessary for obtaining the resource capacity needed for the long-term plan. The Facilities Master Plan has caused some significant changes in the future of the Capital Fund and priorities. All projects listed are believed to be imperative and the most cost-effective way of continuing to provide services to Weld County residents in the most efficient way possible. For 2026, the classification of expenditures is reflecting recent changes to accommodate purchasing small items of equipment such as fire suppression air compressors and AV equipment that is not considered "capital" according to the Purchasing Plan. Purchased Services reflects projects that may be contracted out and designed by other vendors. The remaining funds remain in "Capital" as improvements to land and buildings or having a purchase price of over $10,000 and a useful life of more than one year. The facilities department is working to move more on-going maintenance related projects to the operating budget in the General Fund, which will occur in the coming years. 415 Capital Expenditures - 4000 - 17500 [CC_10500] (Continued) Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 416 Communications Capital Development Summary of Revenue 2025 2026 2026 Fund Org Acct Account Title Budget Request Recommended 2026 Final 4010 22200 4680 Other $2,063,000 $2,063,000 $2,063,000 $2,063,000 Total Capital Revenues $2,063,000 $2,063,000 $2,063,000 $2,063,000 Summary of Expenditures 2025 2026 2026 Fund Org Expenditure Function Budget Request Recommend 2026 Final Capital Improvement and 4010 22200 Acquisition $2,063,000 $5,742,140 $5,742,140 $2,063,000 Total Capital Expenditures $2,063,000 $5,742,140 $5,742,140 $2,063,000 Budget Unit Request Summary Department: Communications Capital Development Fund Budget Unit: Communications Capital- 4010-22200 [Fund 3010 CC_10700] Department Description: This fund accounts for various capital improvement projects for the development and maintenance of the county communications system infrastructure. The fund was created in 2021 per an intergovernmental agreement (IGA) between the county and the E-91 1 Authority. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies $257,127 $289,000 $194,015 $194,015 Purchased Services 836,172 - 5,299,125 1,619,985 Fixed Charges - - - - Capital 1,659,000 249,000 249,000 Gross County Cost $1,093,299 $1,948,000 $5,742,140 $2,063,000 Revenue 1,850,000 2,063,000 2,063,000 2,063,000 Net County Cost $(756,701) $(115,000) $3,679,140 - Budgeted Positions n/a n/a n/a n/a Summary of Changes: The Communications Capital Development Fund accounts for various capital improvement projects for the development and maintenance of the county communications system infrastructure. The 2026 resources include a beginning fund balance of approximately $6.2 million and are additionally funded with an average of the needs for the next five years at $2,063,000 with the transfer of funds from the E-91 1 Authority per the IGA between the E-91 1 Authority and Weld County approved February 16, 2021 . Anticipated projects include the remodel of the newly renovated backup dispatch center, and data center improvements. Finance/Administration Recommendation: Budget reflects the 2026 funding level of the Communications Capital Development Fund's Capital Improvements Plan for 2026-2030 to fund the county's communications infrastructure. The actual plan is on the page immediately following. Board Action: Approved as recommended. 418 Public Safety Communications Capital 5 Year Capital Plan Description Location 2026 2027 2028 2029 2030 Total 1551 - Main PC Replacement Center - $15,000 - - - $15,000 1551 - Main Recorder-Analog Center - $140,000 - - - $140,000 1551 - Main Recorder- Digital (Radio) Center - - $140,000 - - $140,000 Batteries (12VDC,92AH), MULTIPLE (9VDC, 18AH) 96 total agencies - $31,200 - - - $31,200 MULTIPLE Juniper ACX 1 100-DC agencies $21,675 - - - - $21,675 3105- Expansion/Remodel/Building Back Up $2,000,000 - - - - $2,000,000 3105- Console Furniture Remodel Back Up $1,000,000 - - - - $1,000,000 3105- AXIS Consoles Remodel Back Up $1,000,000 - - - - $1,000,000 3105- Viper Positions Remodel Back Up $550,000 - - - - $550,000 3105- PC Replacement Back Up $15,000 - - - - $15,000 3105- Recorder-Analog Recorder Back Up $140,000 - - - - $140,000 3105- Recorder- Digital (Radio) Back Up - - - $40,000 - $140,000 MULTIPLE JuniperACX1100 agencies $17,340 - - - - $17,340 MULTIPLE Juniper ACXI 100 agencies - $73,695 - - - $73,695 Next Generation 911 ESINET - $250,000 - $250,000 - $500,000 New Site Briggsdale FRCC - - $1,250,000 - - $1,250,000 I-25/H WY Fiber Lease Affinity 34 $437,125 - - - - $437,125 MULTIPLE Juniper ACXI 100-DC agencies - $17,340 - - - $17,340 Batteries Microwave (12VDC,92AH) X8 Nunn - $2,600 - - - $2,600 N. Fiber Fiber Lease Affinity Loop - $690,000 - - - $690,000 Public Safety IT CIP PSIT $249,000 $924,000 $869,000 $812,000 $1,912,000 $4,766,000 PSWC Viavi CX300 Test Sets Shop $72,000 - - - - $72,000 700MHz Mobile Repeaters PSWC (2) Shop $240,000 - - - - $240,000 911 PC Replacement/A9C's 7yr replacement Viper - - - - - $- Total Capital Cost $5,742,140 $2,143,835 $2,259,000 $1,202,000 $1,912,000 $13,258,975 419 Weld County Public Safety Capital Improvement Plan Description Type 2026 2027 2028 2029 2030 Total Data Center- Storage DC Area Network - $300,000 - - $1,700,000 $2,000,000 Data Center- Fiber DC Channel - - - - $200,000 $200,000 Data Center-Server DC Compute $100,000 - - - - $100,000 Data Center- Cable DC Management, Power Management, etc. $2,000 $2,000 $2,000 $2,000 $2,000 $10,000 Backup - Data Protection DC $10,000 $400,000 $10,000 $10,000 $10,000 $440,000 Backup -AirGap Cyber DC Recovery - - $450,000 - - $450,000 Backup DR - Data DC Protection - - $300,000 - - $300,000 Backup - Networker/ DC Long Term Disk Archival Storage ECS - - - $300,000 - $300,000 Network-Switch / DC Hardware upgrade $30,000 $55,000 - $500,000 - $585,000 Computer- NetMotion APP licenses $17,000 $17,000 $17,000 - - $51,000 Computer- RSA Tokens APP and Licenses $90,000 $150,000 $90,000 - - $330,000 Total Proposed CIP $249,000.00 $924,000 $869,000 $812,000 $1,912,000 $4,766,000 Total Application Requests $107,000.00 $167,000 $107,000 -- - $381,000 Total Data Center and Data Comm Requests $142,000.00 $757,000 $762,000 $812,000 $1,912,000 $4,385,000 420 Weld County Long - Range Capital Projects Five -Year Plan 2026 -2030 Presented By: Cheryl Pattelli Director of Finance and Chief Financial Officer September 2025 421 Long- Range Capital Projects Five Year Plan 2026 - 2030 Introduction: Section 14-3 of the Weld County Home Rule Charter provides: "The Board may require that the Director of Finance and Administration submit, at the time of submission of the annual budget, a five-year capital improvements program and budget. Such program shall include recommended projects, construction schedule, estimate of cost, anticipated revenue sources, methods of financing, and such other information as may be required." This five-year plan projects capital improvements for 2026 - 2030. 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. 2026 - 2030 Five-year Plan 3. 2026 Budgetary Impact 4. Financing Alternatives The section on financing recommends a program for funding the next five years' capital construction. This section lists the various sources of revenue currently available to the county, and the alternatives available for financing the remainder of the capital projects program. The 2026 - 2030 five-year plan section provides a list of recommended projects and the time schedule for the next five fiscal years. Additionally, it provides justification for the recommendation and attempts to enumerate problems and recommended solutions for the capital improvements program over the next five years. The project section describes each recommended project, and provides information on the existing situation, the proposed solution, and the financing plan for each project. The next section of the report provides a recommended 2026 budget for the capital construction program. It provides specific details regarding the capital fund and the impact on the 2026 county budget. 422 Completed Capital Projects 2019- 2023 Actual Actual Actual Actual Actual Project Total 2019 2020 2021 2022 2023 Centennial Complex $2,800,835 $584,850 $221,353 $1,756,565 $104,382 $133,685 Courthouse 165,442 93,134 - - 72,308 - Land Reserve 7,433,313 - - 4,1 17,034 - 3,316,279 Chase Building 1,977,661 824,931 188,280 - 601,985 362,465 Grader Sheds 3,823,037 - - 2,012,617 225,000 1,585,420 Motor Pool 722,769 348,649 - 374,120 - - Health Department 1,426,407 585,138 326,600 37,140 477,529 - Island Grove 608,882 171,308 62,703 159,690 - 215,181 North Jail 49,249,283 2,709,484 1,390,025 44,823,421 32,695 293,658 1400 N 17th Ave 808,225 - - 713,858 - 94,367 1301 N 17th Ave. 3,090,361 2,710,447 379,914 - - - Public Works 5,146,428 80,933 60,400 2,131,562 1,128,077 1,745,456 Human Services 4,244,922 2,188,275 946,908 957,688 152,051 - 1250 H Street 7,395,749 3,679,710 - 3,301,650 414,389 - SW Weld Building 816,018 - 799,415 - - 16,603 SE Weld Building 29,307 - - - 29,307 - North 1401-1403 2,888,247 - - 917,547 - 1,970,700 1 121 M St 3,370,773 - - 3,370,773 - - Admin (1 150 0 St) 646,351 473,970 103,337 - 69,044 - Crime Lab 2,679,634 - - 2,581,917 - 97,717 Law Admin 187,723 - 43,127 79,640 64,956 - Facilities 264,892 - - 264,892 - - CNG Station 2,155,458 2,155,458 - - - - Wash Bay 2,799,885 - - - 2,730,579 69,306 Justice Services 945,821 - 813,245 22,709 109,867 - West Annex 333,308 - - - - 333,308 Miscellaneous 1,366,130 - 230,897 183,073 101,475 850,685 In process (not completed) 25,929,810 - - 6,002,173 12,035,791 7,891,846 Total $133,306,671 $16,606,287 $5,566,204 $73,808,069 $18,349,435 $18,976,676 Note: Expenditures listed in year completed. 423 Five-Year Capital Projects Programs 2026-2030 Requirements Total 2026 2027 2028 2029 2030 1 150 0 St $744,000 $744,000 Clerk & Recording $2,632,800 $2,632,800 Chase Building $810,000 $810,000 Courthouse/ Annexes $150,000 $150,000 Department Requests $1,930,200 $1,930,200 District Attorney/Admin $95,481,703 $2,698,564 $20,784,131 $71,999,008 Dispatch & Backup $384,000 $384,000 Extension and Fair $174,000 $174,000 Grader Sheds $240,000 $240,000 Health Department $731,400 $731,400 Repairs / Maintenance $48,496,154 $1,687,350 $13,266,000 16,280,804 $8,527,000 $8,735,000 Jail $8,674,050 $8,674,050 Judicial Center Projects $346,821,265 $24,41 1,655 $71,790,699 $150,525,631 $100,093,280 Justice Services $180,000 $180,000 Law Admin $1,362,000 $1,362,000 North Business Park Infrastructure $2,706,000 $2,706,000 Public Works $435,000 $435,000 Southeast Complex $261,000 $261,000 Southwest Office $162,000 $162,000 Total $512,375,572 $47,675,455 $85,056,699I $169,504,999 $129,404,411 $80,734,008 424 Resource Capacity Funding Sources Cash Flow Analysis 425 Capital Expenditures Fund 2026- 2030 Resource Capacity Fund Year Property Tax Interest Fees Transfers Total 2026 $88,210,452 $1,000,000 $225,000 $23,180,930 $112,616,382 2027 $40,000,000 $1,000,000 $225,000 0 $41,225,000 2028 $40,000,000 $750,000 $225,000 $4,355,830 $45,330,830 2029 $20,000,000 $750,000 $225,000 $67,245,1 16 $88,220,116 2030 $20,000,000 $750,000 $225,000 $48,242,037 $69,217,037 Cash Flow Analysis Beginning Ending Fund Fund Year Balance Revenue Expenditures Balance 2026 $173,361,080 $112,616,382 $47,675,455 $238,302,007 2027 $238,302,007 $41,225,000 $85,056,699 $194,470,308 2028 $194,470,308 $45,330,830 $169,504,999 $70,296,139 2029 $70,296,139 $88,220,116 $129,404,411 $29,111,844 2030 $29,111,844 $69,217,037 $80,734,008 $17,594,873 426 2026 Budgetary Impact Cumulative Capital Outlay Existing Situation: Weld recently completed a Facilities Master Plan to further meet Strategic Priority #3: Plan for Resilient Infrastructure, Facilities and Resources. One of the largest, immediate needs addressed in the plan was the inability to add more courtrooms to the existing courthouse, per required by the State to meet growing populations. This led to a multi-month initiative to develop a plan that meets Weld County's needs while also improving partnership with the City of Greeley. Utilizing the historic principles of preparation and forward thinking, the leadership of Weld County continues preparing for significant growth in needed space, staffing, technology, and increasing maintenance needs on existing and aging facilities. Another issue that has recently impacted this fund greatly is the fluctuation of inflation and tariffs on product and supply pricing. Prior to 2020, projects could be budgeted within a 10% margin. Currently, an average of 20% contingency is included for every project to meet the ever-changing pricing of contracted services and supplies. Proposed Solution: Using the second year possible for a significant influx of property tax into the capital fund in 2026, the capital fund can be front loaded to begin the projects necessary as determined by the Facilities Master Plan. Future projects may end up changing future years significantly. Each of the projects listed has been determined to be justified, with the multiple projects making up the judicial center and District Attorney and Administration buildings, as well as keeping up with the existing facilities. Financing: It is recommended that resources in the capital fund remain available to carry over within the fund each year. Using this method, the resources can be maximized to allow for flexibility and creativity in utilizing the funds available to meet all the identified capital needs. Impact on Operational Costs: As buildings are added to the Weld County inventory, the appropriate ongoing maintenance and operations are included as an increase to Facilities budget in the General Fund. For projects that require additional staffing, the individual departments that are affected will request those increases separately. At the time the 2026 budget was prepared, none of the identified projects required additional staffing beyond what had already been planned. 427 Facilities 2026 Capital Improvement Plan The 2026 Department Requests, Facilities Capital Projects and Infrastructure Improvements were allocated as follows. Fund: 4000-17500 Capital Projects 5 $30,171,655 Infrastructure & Equipment 45 $15,573,600 Department Requests 18 $1 ,930,200 Total 68 $47,675,455 Facilities and Finance and Administration utilized the following matrix to prioritize the list of projects for 2026 and ongoing needs. With this method, all requests were determined to be included in the 2026 Capital Plan except for one, being removed as it is already in the maintenance plan for future years. The preliminary Master Space Plan and changes to Facilities' ability to budget for ongoing maintenance in the General Fund are being reviewed to improve in future years for the highest effectiveness. The goal of the Facilities Master Plan and any future changes are to meet Strategic Priority #3: Plan for Resilient Infrastructure, Facilities and Resources. Rating Priorities Description Most "Urgent" tasks that are obvious in nature could result 1 Outstanding in loss of equipment, functionality, or mission accomplishment. Safety/Security Degradation. Policy direction. "Severe" degradation of mission/equipment. Continuation of existing project. This level of priority 2 High translates into projects that need to be completed in a timely manner, or they will become larger and more unruly as time passes. "Minor" degradation in mission/equipment. Minor improvement to existing processes. Medium priority tasks may not seem a medium level to users/tenants as they 3 Medium may not see the larger picture of tasks on the "To Do" list. However, these tasks are important, but not as important as an Outstanding or High priority. "Nominal" improvement or preventative in nature. Lower 4 Low priority tasks often fall into this category where projects can wait until the proper time of year. 5 Do Not Fund Already in maintenance plan. No long-term value or extended ROI. Policy Decision. Funding. 428 ,ig6i 4 . Weld County Facilities Department . ; CoUN 2026 Facilities Maintenance Project List Project 2026 Facilities Maintenance Proposed Priority # Projects Budget Dept. Building (1-5) Clerk & 1 1250 H Street roof repair $400,000 Carpentry Recorder 1 2 1401 roof replacement $350,000 Carpentry 1401 1 Clerk & 3 24-hour ballot box $25,000 Recorder 1 90 county security cameras going Operational 4 EOL $135,000 Technology Jail 1 Access control system Operational 5 software/firmware upgrades $30,000 Technology Jail 1 6 ADA door wave to open controls $5,000 Planning 1 7 ADA Transition Plan Items $200,000 Construction All 1 Fire alarm replacement - Chase Operational Chase 8 Building $500,000 Technology Main 1 Jail - CCTV & Controls software Operational 9 upgrades? $250,000 Technology Jail 1 Jail - Elevator CP08-002954 10 Modernization $250,000 Carpentry Jail 1 Jail - Elevator CP-08-002955 11 Modernization $250,000 Carpentry Jail 1 Jail - Elevator CP08-002965 12 Modernization $250,000 Carpentry Jail 1 Jail - network upgrade (includes Operational 13 ALL switches) $250,000 Technology Jail 1 Jail 1 - East replace MAU in gym 14 with design $125,000 HVAC Jail 1 Jail 1-west generator replacement 15 - add emergency plug - 450KW $2,000,000 Electrical Jail 1 Jail grease trap inflow piping repair 16 including grinder $200,000 Plumber Jail 1 17 Remodel Southeast Service Center $1,725,000 SE Svc Ctr 1 Replace boilers and pumps at the SW Svc 18 SW Service Center $75,000 Plumber Ctr 1 Operational 19 Replace jail fire alarm system $1,250,000 Technology Jail 1 Replace jail security gate and 20 conduit run $200,000 OT Jail 1 21 Replace roof at 1551 N 17TH Ave $320,000 Carpentry Comms 1 Admin 22 Seal Coat 1150 0 Street parking lot $250,000 Grounds Building 1 Southwest - Remodel Health Clinic Clerk & 23 and Motor Vehicle Expansion $1,750,000 Recorder 1 Projects 1-3 of Judicial Center Project Judicial 24 Complex $24,411,655 Mgmt. Complex 1 Admin 25 1150 Admin - Replace Split System $20,000 HVAC Building 2 429 ,ig6i 4 . Weld County Facilities Department 2026 Facilities Maintenance Project List Project 2026 Facilities Maintenance Proposed Priority # Projects Budget Dept. Building (1-5) Admin 26 1250 H Street - crack seal asphalt $150,000 Grounds Building 2 1301 Finance - Replace Split Finance 27 System (2) $40,000 HVAC Building 2 Finance 28 1301 H Street - replace furnaces (5) $100,000 HVAC Building 2 1401 - Replace RTU's (8) - R22 29 refrigerant $350,000 HVAC IT Bldg. 2 30 1500 2nd Street Roof Replacement $250,000 Carpentry Print Shop 2 Chase third floor door locks and Chase 31 security measures $175,000 Carpentry Main 2 Design electronic system upgrade 32 for jail. $1,000,000 Jail 2 Fort Lupton Sand and Salt Shed Public 33 Repairs $325,000 Works 2 Clerk & 34 Install cameras at MV windows $15,000 Recorder 2 Operational 35 Jail - Intercoms 20% per year $25,000 Technology Jail 2 Jail One West- Detention Equipment Replacement (Toilets, 36 sinks) $475,000 Plumber Jail 2 LaSalle tower generator LaSalle 37 replacement $125,000 Electrical Tower 2 Law Admin - Replace generator- Law 38 230KW $1,000,000 Electrical Admin 2 Lighting Control Upgrades (6 39 Buildings) $750,000 Electrical All 2 Pallet shelving in elections Clerk & 40 warehouse $4,000 Recorder 2 Parking Lot - Jail parking lot 41 replacement $750,000 Grounds Jail 2 Gill Public Works - Install Generator at Grader 42 Gill Grader Shed $200,000 Electrical Shed 2 Re-caulk windows at Health Building and replace atrium Health 2 43 windows $150,000 Carpentry Building Renovate records lobby for two Law 44 additional employees $135,000 Admin 2 Replace deputies' desks in pods R, 45 M, N and 0 $300,000 Sheriff Jail 2 Replace front entrance doors, add 46 access control $110,000 Health Dept. Health 2 Replace make up air unit in jail 1- 47 west - 3 units $75,000 HVAC Jail 2 430 186,4 Weld County Facilities Department t= r ; couN 2026 Facilities Maintenance Project List Project 2026 Facilities Maintenance Proposed Priority # Projects Budget Dept. Building (1-5) SE Service Center- replace AHUs 48 with DX cooling (4) $450,000 HVAC SE Svc Ctr 2 SW Svc 49 Southwest water heaters (2) $20,000 Plumber Ctr 2 SW Service Center replace roofing SW Svc 50 at 4 flat roof locations $40,000 Carpentry Ctr 2 2 west fire suppression air 51 compressor $5,000 Plumber Jail 3 4H Building - Reseal Concrete 4H 52 Flooring and replace carpet $85,000 Grounds Building 3 Breakroom and Storage room 53 redesign $25,000 Health Dept. Health 3 54 Doors/Frames - Replace Rusted $18,000 Carpentry Jail 3 Health Building Re-Key all locks 55 (New Hardware) $1 10,000 Health Dept. Health 3 Install door and glass barrier for 56 security at the front counter $60,000 Extension Extension 3 Install vape detectors in work Justice Justice 57 release and Comm Corr $25,000 _ Services services 3 Jail 1-West employee breakroom 58 update $17,500 Sheriff Jail 3 59 Renovate nurses' station $175,000 Health Dept. Health 3 Renovate vacated soils lab into 60 training room $37,500 PW 3 Justice Justice 61 Re-paint all walls in work release. $125,000 Services services 3 Replace generator at the Corners 62 office $150,000 Electrical Coroners 3 Replace generator at the Training Training 63 Center $200,000 Electrical Center 3 1 150 Replace Storefront Doors at Admin 64 main entry $60,000 Carpentry Building 4 65 Courthouse additional cameras $125,000 courts 4 Health Building replace window 66 blinds $30,000 Health Dept. Health 4 67 Medical storage area re-design $9,500 Health Dept. Health 4 Replace hydraulic unit at jail trash 68 compactor $30,000 _ Grounds Jail 4 Facilities Department Final Approved Capital and Maintenance Projects: $43,523,155 Contingency 20% (Judicial projects excluded): $4,152,300 Total Facilities Department Final Approved Capital and Maintenance Budget: $47,675,455 431 Weld County Facilities Department ! !A ; ;� 5-Year Ca•ital Maintenance & Improvement Plan 2027 Proposed Budget 1 150 - Replace emergency generator $1,400,000 1250 - Replace loading dock $175,000 1301 - Crack seal parking lot $100,000 1400 and 1402 - Replace glazing $60,000 1401 - Crack seal and seal coat parking lot $175,000 822 7th - Air Handler Coils $200,000 ADA Transition Plan Items $200,000 Alternative Programs - RTU Replacement (8) $350,000 Alternatives parking lot seal coat and stripe $225,000 Centennial Center- Replace three AC units in data center $110,000 Chase Building east parking lot- replace lighting $7,500 Chase building east parking lot replacement $450,000 Clean out 5 detention ponds $225,000 Community corrections - elevator modernization $250,000 Community Corrections- Replace Carpet and VCT $430,000 Courthouse - Restore clocktower $100,000 Courthouse - restore pneumatic clocks $100,000 Courthouse - Upgrade elevator control panel $15,000 Delta Controls Firmware Upgrade - End of Life buildings $750,000 HHW North - Replace OH Doors $37,500 Jail - 1 Key watcher $21,000 Jail - 3 make up air units $100,000 Jail -sewage grinder pump for grease trap $100,000 Jail -Smoke Control Design/Replace 1 west $1,000,000 Jail - Upgrade security system equipment $150,000 Jail 1 West- Replace master control mini split system $20,000 Jail 2 East generator replacement $1,500,000 Jail One West- Replace Flooring $550,000 Jail Two East- Replace RTU's $625,000 Kersey grader shed - Replace siding on sand and salt shed $75,000 Law Admin - Replace data center CRAC units $500,000 Law Admin Storefront units front and back $75,000 Lighting upgrades in 6 buildings $750,000 Metal Detector- Spare $15,000 Nunn grader shed - Replace overhead doors $30,000 Parking Lot - 1400 (41,000 SF) $225,000 Print Shop replace RTU's $100,000 Public Works - Overhead doors building 3 $50,000 Public Works - Replace metal grates at floor drains $125,000 Public Works building #1 - Replace overhead doors $175,000 Replace overhead doors at sign shop $25,000 Sam Brownlee training center-Storm drain replacement $175,000 SE service Center- Replace AHU's (R22 refrigerant) $1,500,000 South West Service Center- Replace MAU $20,000 Marlboro Building Elevator Repairs $75,000 2027 Total Proposed Budget $13,341,000 432 8W Weld County Facilities Department -! !,E ,v. 5-Year Capital Maintenance & Improvement Plan (Continued 2028 Proposed Budget 1301 - Replace flooring $75,000 1400 and 1402- Replace glazing seals $45,000 ADA Transition Plan Items $200,000 Alternative Programs Elevator Modernization $275,000 Chase building - roof replacement $350,000 Chase Building - zoning for hydronic heating system $2,500,000 Community Corrections - Replace RTU's $650,000 Community Corrections -Toilet Partition replacement $100,000 Community Corrections - Upgrade showers $250,000 Courthouse restoration and repairs $1,000,000 Crime Lab - HVAC Exhaust and Laboratory Equipment Replacement $590,000 including controls, Water Heater, and mini split systems Delta Controls upgrade - Comm Corr $225,000 Delta Controls Upgrade firmware - (Law, PW, SW, Coroner) $21,604 Delta Controls upgrades - all buildings $3,000,000 Health Building - Replace AHU heat and cooling coils $300,000 HHW North - ATS Replacement $42,000 HHW North - Generator Replacement $180,000 Human Services - Crack seal and seal coat parking lot $375,000 Jail - Upgrade security system equipment $150,000 Jail 1 East - Replace ceiling tiles in admin areas $85,000 Jail 1 East - Replace flooring in admin areas $125,000 Jail 1 West - Replace master control mini split system $275,000 Law Admin - Delta Controls upgrades $67,200 Lighting upgrade in 6 buildings $850,000 Parking Lot - Human Services - North (78,000 SF) $429,000 Print Shop - Replace overhead doors (4) $50,000 Public works - Crack seal and seal coat parking lots $995,000 Public Works - Overhead doors in building 2 $75,000 Public Works - Overhead doors in building 5 $25,000 Public Works Main Building - Replace flooring $350,000 Repair wash bay driveway at detention pond $75,000 Replace parking lot drains $450,000 Sam Brownlee Training Center- Lead abatement -re-grade $1,000,000 Sam Brownlee Training Center- Replace target system $850,000 Security System including camera system upgrade $176,000 South West Service Center- Replace boilers $40,000 Training Center- Replace MAU for kitchen $35,000 2028 Total Proposed Budget I $16,280,804 433 8W Weld County Facilities Department V! ! 1)1 II � 5-Year Capital Maintenance & Improvement Plan (Continued) 2029 Proposed Budget 1 150 Admin - Replace mini split $22,000 1 150 Admin - Replace parapet EPDM $200,000 1401 - Replace 8 RTU's $275,000 Alternatives - epoxy floors in bathrooms $75,000 Chase building - Seal coat north parking lot $175,000 Community Corrections - replace RTU's $650,000 Coroner- crack seal parking lot $50,000 Crime Lab - Replace roof $450,000 Crime Lab - Replace RTU's $650,000 Extension RTU - Open Area - replace $275,000 Gill - grader shed - new building $1,500,000 Greeley West Water Tower- Replace mini split $30,000 Grover sand and salt shed - Repair building $425,000 Health Building - Replace exhaust fans (2) $25,000 HHW Dacono - Replace overhead doors $45,000 HHW North replace roof $125,000 Human Services building A - elevator modernization $275,000 Human Services Building C - Elevator modernization $275,000 Human Services Building C - Replace roof $350,000 Jail - Upgrade security system equipment $150,000 Jail - 4 keywatchers $100,000 Jail - Replace coolers and freezer condensers $65,000 Jail - Replace DDN Server $275,000 Jail - Replace dishwashers $65,000 Jail - Replace steam kettles $75,000 Jail 1 east sally port - Replace overhead doors $40,000 Lighting upgrades in 6 buildings $850,000 Rockport grader shed - Replace generator $95,000 Rockport grader shed - Replace overhead doors $30,000 SE Service Center- Replace Duct Heaters $125,000 Shooting Range - Crack seal and seal coat parking lot $175,000 South East service center- Replace duct heaters $25,000 South East Service Center- Replace trash enclosure gates $35,000 Southeast Service Center- Crack seal and seal coat parking lot $225,000 Southwest Service Center- Crack seal and seal coat parking lot $325,000 2029 Total Proposed Budget $8,527,000 434 8W Weld County Facilities Department \PA V PI 5-Year Capital Maintenance & Improvement Plan (Continued) 2030 Proposed Budget 1 150 Admin replace RTU's $750,000 1400 Replace AHU including DX cooling $450,000 1551 - Replace roof $350,000 4H Building - Replace front entry doors $22,000 Alternatives - seal coat parking lot $125,000 Chase building - Replace mini splits $28,000 Chase Building - replace roof drain piping $950,000 Chase building elevator modernization $650,000 Community Corrections - Repaint walls $175,000 Community Corrections - Replace roof $350,000 Courthouse - Replace roof $450,000 Crime Lab - Replace lab exhaust hoods (8) $500,000 Ft. Lupton grader shed - Replace overhead doors $50,000 Ft. Lupton tower- Replace BARD unit $90,000 Gilcrest Tower- Replace generator and ATS $145,000 Human Services building B elevator modernization $275,000 Human services Building C - Replace RTU's $450,000 Jail - Upgrade security system equipment $150,000 Jail 2 - EAST replace RTU's (12) $525,000 Jail 2 east- Replace boilers and storage tanks $500,000 Law Admin CRAC units $475,000 Lighting upgrades 6 buildings $850,000 South East Service Center- replace storefront doors $250,000 SW Service center replace sally port MAU $100,000 Training center- Replace entry doors $75,000 2030 Total Proposed Budget $8,735,000 435 8W Weld County Facilities Department v - � 5-Year Capital Maintenance & Improvement Plan (Continued) 2031 Proposed Budget 1150 - Crack seal and seal coat parking lot $350,000 1250 - Crack seal and seal coat parking lot $450,000 1400 - Replace boiler and pumps $45,000 1401 - Replace emergency generator $225,000 1401 Replace generator and ATS $275,000 1402 - Replace boiler and pumps $45,000 1551 - Replace RTU's $400,000 822 7th - VAV Replacement $220,000 Chase Building - Re-gasket all glazing $1,250,000 Courthouse - Rebuild AHU hot and cold decks $275,000 Courthouse - Reinstall drinking fountains $75,000 Courthouse - Restoration and upgrades $2,500,000 Courthouse - Restore exterior doors $100,000 Exhibition building - Replace overhead doors $95,000 Jail - Upgrade security system equipment $150,000 Jail 1 west- Replace boilers and storage tanks $750,000 Jail 2 east - Replace flooring in pods $500,000 Jail laundry- Replace washers and dryers $400,000 New Raymer Tower- Replace BARD Unit $35,000 Public Works building 6 - Replace overhead doors $200,000 Public Works main building - Replace roof $300,000 South East service center- Elevator modernization $225,000 South West Service Center- Replace sally port doors $50,000 Tri Town Tower- Replace backup generator $180,000 VIM Grader Shed - New $1,500,000 2031 Total Proposed Budget I $10,595,000 436 Financing Alternatives Overview: There are several ways to finance capital improvement projects. Some of the most common methods are: 1 . Pay as you go: Pay as you go is a method of financing capital projects with current revenues -- paying cash instead of borrowing against future revenues. Pay as you go has several advantages. First, it saves interest cost and financing. Second, pay as you go protects borrowing capacity for unforeseen major outlays that are beyond any current year's capacity. Third, when coupled with regular, steady completion of capital improvements and good documentation and publicity, pay as you go fosters favorable bond ratings when long-term financing is undertaken. Finally, the technique avoids the inconvenience and considerable cost associated with marketing of bond issues, advisors, counsel, printing, etc. However, there are practical and theoretical disadvantages to a "pay as you go" policy. First, pay as you go puts a heavy burden on the project year. Second, it creates awkward fluctuating expenditure cycles which do not occur with extended financing. Third, a long-life asset should be paid for by its users throughout its normal life, rather than all at once by those who may not have the use of it for the full term. Finally, when inflation is driving up construction costs, it may be cheaper to borrow and pay today's prices, rather than wait and pay tomorrow's prices. 2. All borrowing policy: An all-borrowing policy, or a substantial reliance on debt financing, is another approach. The annual available resources could be used entirely for debt service with the size of the annual resources setting the limit on the amount that could be borrowed. 3. Capital reserve: A capital reserve plan is an approach where the annual resources available could be accumulated in one or more capital reserve funds, the amounts invested, and when any funds become adequate to pay for a proposed project, the fund could be expended. This is a good approach when a county has a capital requirement which can wait. Accumulation of the necessary capital funds over a period of time is a feasible approach, assuming a relatively stable construction dollar. HB 82-1 1 1 1, passed in 1982, specifically provides for a capital improvements trust fund for capital reserves. 437 4. Partial pay as you go policy: A partial "pay as you go policy" is a common approach. Some of the annual resources would be used to finance capital improvements directly, and the remainder would go for supporting a debt program. Even if a local government pursues a borrowing policy, an initial down payment out of current revenues is a possibility. A customary five to ten percent down is a limited pay as you go policy and assures that the voters authorizing the approval will make a cash contribution, so all the burden will not be postponed. 5. Joint financing: An ever-increasing number of cities and counties are benefitting from joint development of a project. The construction of a city/county office building and recreational areas are examples. This avenue of funding and planning capital projects normally is advantageous to both jurisdictions. 6. Lease/Purchase: Local governments can utilize lease/purchase methods for needed public works projects by having it constructed by a private company or authority. The facility is then leased by the jurisdiction on an annual or a monthly rental. At the end of the lease period, the title to the facility can be conveyed to the jurisdiction without any future payments. The rental over the years will have paid the total original cost, plus interest. This method has been used successfully in a few jurisdictions. The utilization of a building authority would fall under this category of financing. Numerous considerations are involved in the selection of the foregoing approaches, or some combination thereof: 1 . Political realities may preclude utilization of one or more of the above alternatives. For example, the passage of general obligation bonds as a debt financing mechanism has not met recent success at the polling places in most jurisdictions. 2. The "pay as you go" concept has three distinct advantages. a. It provides great flexibility to the county for future periods of economic recession or depression but does not accumulate large fixed-charge costs. b. It avoids payment of interest and financing charges. c. It imposes upon public officials full political responsibility for levy of the taxes necessary to pay the local share of such projects. 3. The debt financing approach has the advantage of spreading the cost over a generation of current users of public facilities, thereby imposing upon each a significant portion of the cost of each project. 438 4. In an inflationary period, one must consider the extent to which prepayment for capital outlay is warranted, when the opportunity for repayment of the principal and interest in dollars that are less expensive can be arranged. 5. During periods of rapid rise in costs, the time delay necessary to accumulate down payments or full pay as you go resources invites higher costs which may wipe out most, if not all, of the advantages of non- payment of interest. In the five-year capital projects plan, a combination of funding methods will be recommended to finance capital construction 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. Debt Financing Before discussing specific types of borrowing, it is appropriate to review some of the basic constitutional statutory provisions which generally are applicable to debt financing. Article XI, Section 6, of the Colorado Constitution, provides that no debt may be created by a political subdivision of the state, unless the question of incurring such debt has been approved by a majority of the qualified electorate voting. Any obligation paid, or contracted to be paid, out of a fund that is a product of a tax levy is a debt within the means of the Constitution (Trinidad vs. Haxby, 136 Colorado 168, 315 p 2d 204 -- 1957). In addition to voter approval, Article XI, Section 6, requires the debt be incurred by adoption of a legislative measure which is irrevocable until the indebtedness is fully paid or discharged. The ordinance must: 1 . Set forth the purpose for which the bond proceeds will be applied, and, 2. Provide for the levy of the tax which, together with such other revenues as may be pledged, will be sufficient to pay the principal and interest of the debt. The Constitution delegates to the Legislature the duty to establish statutory limitations on the incurrence of debt. The total amount of debt which a county may incur may not exceed three percent (3%) of the assessed value in the county, which is nearly $350 million dollars in Weld County. Section 4 of Article X, Section 20 (TABOR Amendment), requires voter approval for any form of multi-year debt. It states that an election is required: "Except for the refinancing of district bonded debt at a lower interest rate or adding new employees to existing district pension plans, creation of any multiple-fiscal year 439 direct or indirect district debt or other financial obligation whatsoever without adequate present cash reserves pledged irrevocable and held for payments in all future fiscal years." In addition to the state statute, Section 14-6 of the Weld County Home Rule Charter specifies: "The incurring of indebtedness by the county and the issuance of evidences of such indebtedness shall be authorized, made and executed in accordance with the laws of the state, including the borrowing of money to fund county projects, the pledging of project revenues and repayment thereof, and the issuance of revenue warrants, or revenue bonds, or other forms of evidence of such obligations." Before discussing specific types of bonds, it is appropriate to review some of the general characteristics of bonds. Bonds mature serially, that is, a portion of the principal is retired over the entire term of the bond issue. Interest on municipal bonds is free from Federal Income Tax, which is an important feature to prospective purchasers. The term or the length of time to maturity of municipal bonds can vary considerably. Generally, the last maturing bond comes due ten to thirty years from the date of issue. Normally, the longer the maturity of the bonds, the higher the yields or return on investment is demanded by the market price.Thus, a bond issue that runs thirty years will pay a higher net effective interest rate than a bond issue that runs twenty years. General Obligation Bonds: General obligation bonds are secured by a pledge of the full faith, credit and taxing power of the county. The county is obligated to levy sufficient taxes each year to pay the principal and interest of the bond issue. Consequently, general obligation bonds are a debt subject to the constitutional and statutory provisions discussed earlier. Because the issue of general obligation bond pledges its full faith and credit and agrees to levy the ad valorem taxes necessary to repay the principal and interest of the bond, it is generally agreed to be a more secure investment than other types of bonds. Thus, the major advantage of general obligation financing is the low rate of interest as compared to the interest of other types of bonds. The law permits general obligation bonds to have a thirty-year term; however, general obligation bond issues usually have terms of twenty years or less. General obligation bonds, in addition to being secured by full faith and credit of the issuer, may provide additional security by pledging certain available revenues. The major disadvantage of general obligation bonds is the fact that it does require voter approval prior to issuance. Voter resistance to increased taxes may prevent a successful bond election. 440 Revenue Bonds: Revenue bonds are not a debt in the constitutional sense. They are secured by the revenue derived from the project to be constructed, not by pledge of the full faith, credit, and taxing authority of the county. Projects typically financed by revenue bonds include airports, stadiums, and park facilities. Under the TABOR Amendment, revenue bonds can only be used for enterprise funds and operations. Although it may seem possible to pledge any non-tax revenues for payment of revenue bonds, there should be a relationship between the type of revenue pledged for payment of the bonds and the project to be financed. Although revenue bonds need not comply with the constitutional statutory provisions generally applicable to a debt, there are several statutory provisions which may affect the issuance of certain types of revenue bonds, and the statutes should be consulted for specific provisions regarding the issue of revenue bonds if this method is considered. Revenue bonds are less secure than general obligation bonds because of the inability of the issuer to levy taxes to assure the payment of principal and interest. Thus, there is normally a higher interest rate on revenue bonds. The term of revenue bonds is often beyond twenty years, frequently as long as thirty years. The concept of issuing revenue bonds is based on the theory that certain projects which benefit only certain individuals should be self-supporting and should be paid for by the user of that project rather than the populace as a whole. Thus, airport revenue bonds are paid for by air travelers and airlines and parking revenue bonds are paid for by users, etc. For a county to issue a revenue bond, the system which generates the revenues to repay the principal and interest of the bond must: 1 . Have a good operating history documented by audited figures. 2. Reflect good debt service coverage through use of a feasibility study completed by a recognized expert in the field. In analyzing a revenue bond issue for underwriting, an investment banker will look not only at operating statistics and coverage, but also at more basic elements, such as the necessity of the service, control over competition, and delinquency procedures. Revenue bonds are becoming more popular because they do not require voter approval and do not apply in statutory debt limits. Leases: A less traditional method of financing county facilities is a lease arrangement. A lease is executed with the county, which gives the county the option to purchase the equipment or facility during the term of the lease. All or part of the lease payments may be applied to the purchase prices. A bona fide lease option agreement is not a debt; however, an installment 441 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 rent must be paid from non-property tax revenues to avoid the lease being considered a general obligation. Upon exercise of the option, the local government obtains full legal title to the property. Leases of this nature are distinctively different from more conventional means of financing. Of primary importance is the security which underlies the lease period. It is not a promise to levy taxes or a pledge of revenues from the system. Rather, it is usually a promise to pay only one year at a time, with an implied intention to continue payment until ownership is transferred. As ultimate security, the holder of the lease may look to the asset which is being leased in the event of a default. There is little statutory or judicial guidance around leases of this type, and the obligation to continue lease payments until title transfers is a moral, rather than a legal obligation. Consequently, the underwriting or placement of a lease is more difficult than the underwriting of conventional bonds. The term of the leases generally is short, usually from seven to ten years. Because the security underlying the lease is not good compared with conventional financing, interest rates on leases are higher. Building Authority: A building authority is a non-profit corporation which generally is formed at the request of the governing body of the county or local jurisdiction, which also appoints the Board of Directors of the corporation. Weld County created such an authority in 1987, named the Weld County Finance Corporation. The directors are the Director of Finance, County Attorney, and Director of Facilities, each appointed for ten-year terms. The building authority issues its own bonds to finance a facility. To achieve the same lower interest rates that traditional municipal bonds enjoy, the building authority must obtain a ruling from the Internal Revenue Service (IRS) that the interest on the authority's bonds is exempt from Federal Income Tax. Such an exemption is granted if the IRS finds the authority's bonds are issued on behalf of a political subdivision, which is determined based upon the following factors as detailed in IRS Revenue Ruling 63-20. 1 . The authority engages in activities which are essentially public in nature. 2. The corporation is not organized for profit. 3. The corporate income does not inure to the benefit of any private person. 4. The political subdivision has a beneficial interest in the corporation, while the indebtedness is outstanding, and it obtains full legal title to the property on the retirement of the debt. 5. The corporation has been approved by the political subdivision which has 442 approved the specific obligation of the corporation. Like municipal bonds, bonds issued by a corporation usually are subject to registration and other requirements of the Securities Act of 1933 and the Security Exchange Act of 1934.After receiving a favorable ruling from the IRS, a "no action" letter should be secured from the Security and Exchange Commission, exempting the authority's bonds from these requirements. The authority then issues bonds pledging the annual rental payments as security. After issuance of bonds and construction of the facilities, the authority leases the facilities to the county. Again, this must be a bona fide lease and possess all the elements discussed under Lease/Purchase. The bonds of a building authority are like municipal leases in the way they are viewed by investors. As with a simple municipal lease, building authority bonds are less secure than general obligation or revenue bonds. As a result, bonds issued through a building authority bear higher interest than more secure issues. Certificates of Participation (COP) may be issued in the same manner as bonds. As a practical matter the COP is the same as a bond, except from a legal point of view, the COP is evidencing assignment of proportionate undivided interests in rights to receive certain revenues in the form of a lease or rental amount for the purpose of providing funding for capital improvements. The lease and COP do not constitute a general obligation or other indebtedness of the county within the meaning of any constitutional, statutory or home rule charter debt limitation. The lease is a year-to-year obligation. The use of Certificates of Participation (COP) has been the only debt vehicle Weld County has ever used in the implementation of its debt policy options. The only COP issued by Weld County was done in 1997 and was paid off August 1 , 2007. No outstanding debt exists for Weld County. 443 Building Authority Finance The Philosophy: Tax-exempt financing is available through a building authority with the issuance of bonds when the facilities financed are for public purposes and the benefit is to the sponsoring public entity. The Building Authority: A building authority is a Colorado non-profit corporation created by the county itself. The county adopts a resolution calling for the creation of the Building Authority and directing counsel to draw articles of incorporation and by-laws in compliance with Colorado Statutes. A board of directors is formed. The board may consist of County Commissioners or administrative personnel or individuals not associated with any public entity. The Weld County Finance Corporation, created in 1987, consists of the Director of Finance, County Attorney, and Director of Facilities as directors. Tax-Exemption of Interest: Once the non-profit corporation is created, the tax-exempt nature of interest paid on the corporation's bonds must be assured. A revenue ruling is requested from the Internal Revenue Service on the non-profit status of the corporation pursuant to Internal Revenue Code 103(a) 1 and Revenue Ruling 63-20, and on the tax- exempt status of interest paid. Such an application involves considerable work and a detailed analysis of the situation which is presented to the Internal Revenue Service. The application includes information as to public purpose, the county, the agency using the facilities, the proposed lease terms, terms of title reversion to the county and the proposed method of financing. Corporate Bonds and the S.E.C.: As corporate bonds are subject to registration requirements of the Securities and Exchange Commission, a "no action" letter must be obtained from the S.E.C. The S.E.C. says that no action will be taken if the bonds of the building authority/non- profit corporation are not registered. The Purchase Contract: Once the building authority is created with powers to act, it may enter into a contract to purchase the facility. The contract should be subject to: 1 . A favorable revenue ruling from the Internal Revenue Service. 2. Receipt of an S.E.C. "no action" letter. 3. Finalization of financing. 444 The Bond Issue: When all legal and tax questions are answered the building authority may issue bonds for the purchase of the facility. Normally the bonds are sold directly to an underwriter who then resells the bonds to the ultimate investor. The bonds that are issued will be an obligation of the building authority only and not a debt obligation of the county. The County Lease: Upon the issuance of the bonds and the purchase of the building by the building authority, the county can lease the building from the authority. The lease would be from year-to-year with automatic renewal unless otherwise terminated. A county lease for any period in excess of one year constitutes a debt and must be approved by voters. The Bond Security: The security of the bond holders may be only in a pledge of lease revenues by the authority. The bond holders may also have a first mortgage lien on the building. The combination of the two results in a more secure bond and a correspondingly lower rate of interest. Partial Seller Financing: Depending on factors such as the seller's motivation, whether there is an existing loan on the building, and negotiations, a bond issue can be for only the amount necessary for a down payment. The sellers can carry back the balance, receiving installment sale tax benefits on the capital gains. A revenue ruling would be required; however, interest paid on a promissory note to the seller may also be tax exempt. The total cost to the county and the building authority then may be substantially lower on this basis. 445 Ai I v 9: F 1861 V, P, ! iEa n COUNTY 446 Proprietary Funds Summary Proprietary funds include both Internal Service Funds and Enterprise Funds. Internal Service Funds are established to account for goods and services provided to other departments of the county on a cost-reimbursement basis. Enterprise Funds account for departments providing services primarily to third party payers. Northern Colorado Regional Forensic Laboratory Fund: This fund accounts for the maintenance and operational costs of the Northern Colorado Regional Forensic Laboratory. It is funded by rent paid by participating agencies. Fleet Services Fund: The Fleet Services Fund accounts for the revenue and costs generated by equipment and vehicles rented to other county departments. The gross operating budget amounts to $9,448,379 in 2026, with $14,800,000 budgeted for new capital equipment. Vehicle Replacement Fund is $6,400,000 for new equipment purchases, plus sale of surplus items of $790,000. Health Insurance Fund: The Health Insurance Fund reflects the cost of Weld County's self-insurance program which includes health, dental, and vision coverage. Details of the program and coverage are found under the specifics of the fund summary. In 2026, the county continues its second year of Dental and Vision insurance options being unbundled from Health Insurance. Health coverage will be provided by a private company on a partially self-insured basis with a Preferred Provider Organization (PPO) option and a High-Deductible Health Plan/Health Savings Account (HDHP/HSA) option. Insurance Fund: The Insurance Fund accounts for all insurance costs for the county. The program is a combination of insured risks and protected self- insurance risks. Gross budget costs are $9,064,440 in 2026, with a property tax levy of $8,598,776. Details of the program are provided under the specifics of the fund summary. Telecom Service Fund: Budget reflects total consolidation of telecom service costs of $1 ,807,779 in Weld County, a slight increase from 2025 due to the compensation study and COLA impacting wages. Funding is at current level and reflects no capital upgrades in 2026. Weld County Finance Corporation: Budget contains the funding for the Weld County Finance Corporation, which accounts for the lease purchases of county buildings. As of August 1 , 2007, there are no active leases. Weld County has no long-term debt. 447 Regional Crime Lab Summary of Revenue 2025 2026 2026 2026 Fund Org Expenditure Function Budget Request Recommend Final 5200 27100 Char•e For Services $310,000 $310,000 $310,000 $310,000 Total Revenues $310,000 $310,000 $310,000 $310,000 Summary of Expenditures 2025 2026 2026 2026 Fund Org Expenditure Function Budget Request Recommend Final 5200 27100 Crime Lab- Joint Ops $310,000 $310,000 $310,000 $310,000 Total Expenditures $310,000 $310,000 $310,000 $310,000 Budget Unit Request Summary Department: No. Co. Regional Forensic Laboratory Fund Budget Unit: No. Co. Regional Forensic Laboratory - 5200-27100 [CC_20360] Department Description: This fund accounts for the maintenance and operational costs of the Northern Colorado Regional Forensic Laboratory. It is funded by rent paid by participating agencies. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies $18,272 - $18,500 $18,500 Purchased Services 193,980 155,900 185,100 185,100 Fixed Charges 95,063 154,100 106,400 106,400 Capital - - - - Gross County Cost $307,315 $310,000 $310,000 $310,000 Revenue 307,315 310,000 310,000 310,000 Net County Cost - - - - Budgeted Positions n/a n/a n/a n/a Summary of Changes: No changes to the 2026 budget for the Regional Crime Lab. These funds are managed by the Crime Lab board, and spent according to the rules and regulations set up with the IGA signed Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 449 Fleet Services Summary of Revenue 2025 Budget 2026 2026 Fund Org Expenditure Function Request Recommend 2026 Final 6000 96300 Charge For Services $9,788,013 $9,446,179 $9,446,179 $9,635,595 6000 96300 Counties 2,200 2,200 2,200 _ 2,200 6000 17550 Other 6,144,000 6,400,000 6,400,000 6,400,000 6000 17550 Gain Loss On Sale _ 774,500 790,000 790,000 _ 790,000 Total Revenues $16,708,713 $16,638,379 $16,638,379 $16,827,795 Summary of Expenditures 2025 Budget 2026 2026 Fund Org Expenditure Function Request Recommend 2026 Final 6000 17550 Vehicle Replacement $7,162,500 $14,800,000 $14,800,000 $14,800,000 6000 96300 County Shop 15,934,213 9,448,379 9,448,379 9,637,795 Total Expenditures $23,096,713 $24,248,379 $24,248,379 $24,437,795 Budget Unit Request Summary Department: IGS - Fleet Services Budget Unit: Fleet Services Administration - 6000-96300 [CC_70100] Department Description: Centralized motor pool support for Weld County. All fleet maintenance is included in this budget unit. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $2,495,062 $2,648,929 $2,648,929 $2,838,345 Supplies 5,335,516 5,994,146 6,175,450 6,175,450 Purchased Services 576,345 689,020 646,800 646,800 Fixed Charges 6,634,864 6,587,118 (22,800) (22,800) Capital - 15,000 - - Gross County Cost $15,041,787 $15,934,213 $9,448,379 $9,637,795 Revenue 14,352,389 15,934,213 9,448,379 9,637,795 Net County Cost $689,398 - - - Budgeted Positions 22.0 22.0 22.0 22.0 Summary of Changes: The total 2026 budget request is net neutral to 2025, with $6,400,000 in depreciation expenses and offsetting vehicle replacement revenue being reflected in the Vehicle Replacement cost center. Cost of goods and supplies continues to increase, and cuts were made wherever possible to keep the reimbursement cost to other centers low. The negative Fixed Charges is the contra expense for the upfit charges that will be billed here and reimbursed by the capital Vehicle Replacement accounts. Finance/Administration Recommendation: Recommend approval. Board Action: Approved as recommended. 451 Fleet Services Administration - 6000-96300 [CC_70100] (Continued) 2025 Accomplishments: 1 . Commissioned the Weld County Mobile Medical unit and trained Health Department staff in the safe operations of the vehicle. 2. Worked with Departments to optimize equipment utilization. 3. Implemented telematics in 1/3 of the fleet. 4. Provided job specific training for all staff. 5. Continued Federal Annual Inspection certifications. 6. Assumed responsibility for the Diesel Fleet Self Certification Program. 7. We are continuing to improve our efficiency by bringing vehicle upfitting internally. To date we have upfitted 38 units for the SO and 82 for other departments. 2026 Budget Goals and Priorities: 1 . Provided job specific training for all staff. 2. Continued Federal Annual Inspection certifications. 3. Assumed responsibility for the Diesel Fleet Self Certification Program. 4. Complete next phase of telematics. 5. Assist in the expansion of the Fleet Services building. 6. Integrate our Fleet Management Software with existing technology. 7. Continue to improve our efficiency by upfitting vehicles internally. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of work orders issued 6,021 7,000 7,000 Number of service/maintenance orders per technician 542 538 806 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.599 0.585 0.572 Work orders issued per FTE 274 318 250 452 Budget Unit Request Summary Department: IGS - Fleet Services Budget Unit: Vehicle Replacement - 6000-17550 [CC_70110] Department Description: Use of funded depreciation to acquire vehicles for county use. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - - - - Purchased Services - - - Fixed Charges - - $6,850,000 $6,850,000 Capital $7,620,082 $7,162,500 7,950,000 7,950,000 Gross County Cost $7,620,082 $7,162,500 $14,800,000 $14,800,000 Revenue - - 7,190,000 7,190,000 Net County Cost $7,620,082 $7,162,500 $7,610,000 $7,610,000 Budgeted Positions n/a n/a n/a n/a Summary of Changes: Revenue from Vehicle Replacement is moved from Administration to Vehicle Replacement to allow for offsetting expenses. Fixed charges show the move of vehicle depreciation from 96300 budget, for improved accuracy of showing where the expense is truly accrued. The request includes 68 total vehicles, including message board trailers and tractors. Of the 68 purchases requested, 16 are additions to the fleet. See the detailed lists on the next pages for breakout of all vehicles being requested. Finance/Administration Recommendation: Recommend approval as presented. Board Action: Approved as recommended. 453 2026 Approved IGA Equipment 2026 2026 2026 Description Units Request Recommended Approved Sheriff Sedan - Civil Process Server 1 $31,995 $31,995 $31,995 Various Non-traditional vehicles for Investigations 11 410,000 410,000 410,000 SUV - Pursuit rated for Patrol (NEW) 4* 275,000 275,000 275,000 Full-Sized SUV - Courts 2 88,000 88,000 88,000 UTV (1 four-seat & 2 two-seat) Patrol 3 60,000 60,000 60,000 District Attorney Full-size SUV for new Investigator 1* 44,000 44,000 44,000 Full-size SUV for Investigations 2 88,000 88,000 88,000 Health Department 1/2-ton pickup; HHW 1 42,000 42,000 42,000 Full-sized SUV; Environmental Health 1 44,000 44,000 44,000 Public Works See Basic List 42* 6,867,005 6,867,005 6,867,005 Total 68 $7,950,000 $7,950,000 $7,950,000 *New Additions to Fleet 47 $7,186,073 $7,186,073 $7,186,073 454 2026 Equipment Replacement for Public Works Dept - 06/18/25 Estimated Est. Qty Description Purchase Auction Fleet Division Added (Shaded Items Reflect Outgoing Equipment) Price Value Addition Trucking 1 Tandem Axle Truck Tractor, Dual Axle $187,000 - No Trucking - 15410080/2007 Sterling LT9500 - $25,000 No Trucking 1 Belly Dump Trailer, Tandem Axle, Dual Axle 61,600 - No Trucking - 1 561 0054/201 6 CTS Trailer - 25,000 No Gravel Road Mgmt. 2 Walk-N-Roll Packer/Rollers 70,000 - Yes Gravel Road Motor Graders, Front Lift Group w/hydraulics, Mgmt. 4 Rippers 1,760,000 - No Gravel Road Mgmt. - 1 58201 89/201 6 Caterpillar Motor Grader - 60,000 No Gravel Road Mgmt. - 1 58201 97/201 7 JD Motor Grader - 60,000 No Gravel Road Mgmt. - 15820191/2016 Caterpillar Motor Grader - 60,000 No Gravel Road Mgmt. - 1 58201 90/201 6 Caterpillar Motor Grader - 60,000 No Road & Bridge 1 550 Class Pickup w/Utility Box & Welder Gap 80,000 No Road & Bridge - 15220159/2009 Ford Ranger- Weeds turn in 2,000 No Construction 1 550 Class Pickup w/10 to 12 ft Combo Body 80,000 No Construction - 1 5220 1 47/2007 Ford Ranger- Weeds turn in 2,000 No Construction 1 Dual Axle Deck Over Trailer, 16,000 Lb. 16,000 Yes Construction 1 Skid Steer Bucket/Forks up to 66 HP 55,000 Yes Construction 1 400 Amp Welder 22,000 Yes Construction 1 Punch Truck 375,000 Yes Construction 1 Attenuator Truck 140,792 Yes Construction 1 Road Reclaimer, RM500 910,000 No Construction - 15860008/2011 Caterpillar Reclaimer 100,000 No Construction 1 Wheel Loader 350,000 No Construction - 15830032/2010 Volvo Wheel Loader 50,000 No Construction 1 Welder/Generator, 400 Amp 30,000 No Construction - 16830025/2012 Welder/Generator 7,000 No Construction 1 1/2-Ton Extend Cab, 4X4 Pickup 50,000 No Construction - 15220189/2013 Ford F150 7,000 No Construction 1 2-Ton Crew Cab Truck, Combo Body 75,000 No Construction - 15430025/2015 Ford F550 15,000 No Construction 1 Vac Truck (repair tank) 100,000 No Tandem Axle Dump Truck w/Snow Construction 1 Equipment 475,000 No Construction - 15460049/2014 Freightliner Dump Truck 50,000 No Construction 1 410 Rubber-Tired Backhoe 130,000 No Construction - 15840020/2013 John Deere Backhoe 50,000 No Maint. -Supt. 1 Paint Truck 800,000 No Maint. -Supt. - 15470008/2003 Peterbilt Paint Truck 40,000 No Maint. -Supt. 3 Message Sign Boards, Trailer Mounted 75,000 Yes Maint. -Supt. 1 Trailer 1,500 No Maint. -Supt. - 15670004/1996 Home Made Trailer 100 No 1/2-Ton, Extend Cab, 4X4 Pickup, Standard Mining 1 Short box 40,000 No Mining - 15230083/2015 Ford F250 5,000 No Mining 1 Portable Feed Hopper 397,513 No 455 2026 Equipment Replacement for Public Works Dept - 06/18/25 (Continued Estimated Est. Qty Description Purchase Auction Fleet Division Added (Shaded Items Reflect Outgoing Equipment) Price Value Addition Mining - 16230029/2007 Portable Feed Hopper 25,000 No Mining 1 Radial Stacker 262,000 No Mining - 16230021/2003 Radial Stacker 50,000 No Pavement Mgt 1 2-Ton, Crew Cab, 4X4 Truck w/Service Body 110,000 No Pavement Mgt - 15420098/2013 GMC Crew Cab Truck 15,000 No Pavement Mgt 1 Tilt Deck Trailer, Tandem Axle, Dual Axle 45,000 No Pavement Mgt - 15640018/2008 Tilt Deck Trailer 8,000 No Pavement Mgt 1 3/4-Ton Ext Cab, 4X4 Pickup 57,500 No Pavement Mgt - 1 52201 69/201 1 Ford F-150- Weeds turn in 3,000 No Dust 1-Ton, Extend Cab, 4X4 Pickup, Standard Management 1 Long Box 75,000 No Dust Management - 15230088/2017 Ford F250 10,000 No Dust Motor Grader, Front Lift Group w/hydraulics, Management 1 Rippers 440,000 No Dust Management - 15820230/2015 John Deere Motor Grader 60,000 No Dust Bumper-Pull Single Axle Galvanized Trailers, Management 4 800 lb. capacity 3,200 No Dust Management - 15630044/2023 Polyjohn Trailer 250 No Dust Management - 15630045/2023 Polyjohn Trailer 250 No Dust Management - 15630046/2023 Polyjohn Trailer 250 No Dust Management - 15630047/2023 Polyjohn Trailer 250 No Subtotal 40 - $7,274,105 $790,100 - Grand Total Price Less Estimated Trade 2000 Fund $6,484,005 - Engineering - No Equipment - - No 1-Ton, Extend Cab, Flatbed Cab-Over Truck Weeds 1 w/spray system $300,000 - No Weeds 15420083/2006 GMC Truck $25,000 No Weeds 1 Tractor 108,000 Yes Subtotal 2 - $408,000 $25,000 - Grand Total Price Less Estimated Trade 1000 Fund $383,000 - Subtotal 42 - - $6,867,005 - CMAQ Grant Funds 0 - Weld County Match 0 - Insurance for wrecked trucks 0 - Grand Total Price Less Grant Funds and Est. Auction $6,867,005 - 456 Health Insurance Summary of Revenue 2025 2026 2026 Fund Org Expenditure Function 1 Budget Request Recommend 2026 Final 6200 93400 Employer Contributions $31,447,838 $31,447,838 $31,447,838 $32,547,209 6200 93100 Employee Contributions 5,060,735 5,060,735 5,060,735 5,481,345 Total Revenues $36,508,573 $36,508,573 $36,508,573 $38,028,554 Summary of Expenditures 2025 2026 2026 Fund Org Expenditure Function Budget Request Recommend 2026 Final 6200 93100 Health Insurance $34,210,496 $34,210,496 $34,210,496 $34,827,915 6200 93400 Dental/Vision 1,043,146 1,043,146 1,043,146 1,093,938 Total Expenditures $35,253,642 $35,253,642 $35,253,642 $35,921,853 Budget Unit Request Summary Department: IGS - Health Insurance Budget Unit: Health Insurance Fund - 6200-93100/93400 [CC_70200] Department Description: Provides for the costs associated with Weld County's self- insured health program. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies 337 - - - Purchased Services 956,503 1,094,650 1,094,650 1,093,938 Fixed Charges 29,851,147 34,158,992 34,158,992 34,827,915 Capital - - - - Gross County Cost $30,807,987 $35,253,642 $35,253,642 $35,921,853 Revenue 36,837,393 36,508,573 36,508,573 38,028,554 Net County Cost $(6,029,406) $(1,254,931) $(1,254,931) $(2,106,701) Budgeted Positions n/a n/a n/a n/a Summary of Changes: The 2026 budget is budgeted at the same level as 2025. This is the second year where vision and dental are contracted out instead of self- insured, and the second year where the HSA plan is being offered. The preliminary budget is created based on current staff enrollment and does not include any changes in cost on the employer or employee side. It will need to be updated to reflect the addition of positions and the changes in plans. Finance/Administration Recommendation: Recommend approval. In 2026, it is recommended to continue the base health plan offered along with the standard PPO being a high-deductible health plan with a health savings account (HSA) option through the new vendor, Anthem. The County will contribute $1,000 to the HSA for those employees taking the high-deductible health/HSA plan. The standard PPO option offered will have higher deductibles, co-pays, and out-of-pocket expenses. The health plan options are consistent with the changes being made by the health insurance industry and by major employers offering employees and dependent healthcare benefits. Total budget is recommended at the same level as 2025 to see how the recent changes even out with two years of data to adequately plan for future years 458 IGS - Health Insurance - 6200-93100/93400 [CC_70200] (Continued) Finance/Administration Recommendation (Continued): The 2026 program is calculated with current participation as follows: Single Coverage: 713 Dependent Coverage: 807 Fixed Costs: Health Insurance $3,130,200 Dental Insurance 1 ,041 ,496 On-site Clinic 950,000 Administration/EAP Costs 144,650 Fixed Costs: $5,266,346 Loss Fund: Medical $29,987,296 Dental 0 Loss Fund Costs $29,987,296 Grand Total - Costs $35,253,642 Revenue: Health Premiums $35,467,077 Dental 1 ,041 ,496 Total Revenue $36,508,573 Add To Reserve $1,254,931 Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Single coverage 637 713 725 Family coverage 779 807 820 459 Insurance Fund Summary of Revenue 2025 2026 2026 Fund Org Expenditure Function Budget I Request Recommend 2026 Final 6300 93300 Current Property Taxes $7,817,069 $7,817,069 $8,598,776 $8,598,776 6300 93200 Charge For Services 160,000 160,000 100,000 100,000 6300 93300 Earnings On Investments 110,000 I 110,000 400,000 400,000 6300 93300 Compensation For Losses 100,000 100,000 100,000 100,000 Total Revenues $8,187,069 $8,187,069 $9,198,776 $9,198,776 Summary of Expenses 2025 2026 2026 Fund Org Expenditure Function Budget Request Recommend 2026 Final Workers 6300 93200 Compensation $3,072,600 $3,072,600 $3,379,860 $3,379,860 6300 93300 Liability 5,167,800 5,167,800 5,684,580 5,684,580 Total Expenditures $8,240,400 $8,240,400 $9,064,440 $9,064,440 Budget Unit Request Summary Department: IGS - Insurance Budget Unit: Insurance Fund - 6300-93200/93300 [CC_70210/70220] Department Description: Central fund to provide county-wide insurance coverage. This fund is administered by Finance and Administration unit in the General Fund. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Supplies - 3,500 3,500 3,500 Purchased Services 1,187 26,000 26,000 18,650 Fixed Charges 4,776,247 8,210,900 8,210,900 9,042,290 Capital Gross County Cost $4,777,434 $8,240,400 $8,240,400 $9,064,440 Revenue 7,141,027 8,187,069 8,187,069 9,198,776 Net County Cost $(2,363,593) $53,331 $53,331 $(134,336) Budgeted Positions n/a n/a n/a n/a Summary of Changes: Effective January 1, 1992, Weld County became self- insured for workers' compensation and switched in 2022 to Pinnacol to administer the worker compensation program. Workers' Compensation includes excess insurance and bonds costing $1,543,000 based on actual expenses in 2024, claims administration costs of $15,000, and a loss fund of $1 ,821,860. The budget is structured with Weld County remaining a member of CAPP through CTSI but using the self-insured option under the insurance pool for a fixed cost of$4,300,000. Cost for excess insurance through CAPP has increased substantially due to the tight insurance market, added property risks, and liability for law enforcement. This increase is being experienced by all entities, and even more so for public entities such as local governments. A loss fund for all other insurance coverage is budgeted at $1 ,805,430, increasing over the past couple years due to numerous high value claims. Unemployment insurance is being charged directly to departments. The program is supported by property tax ($8,598,776), interest earning on investments ($400,000), and compensation for losses ($100,000). No fund balance reserves are anticipated to be needed to support the loss fund in 2026. Property tax has increased by 10% from $7,817,069 to $8,598,776. Claim costs for all insurance types have increased, and premiums have continued to rise to meet inflation costs as well. 461 Insurance Fund - 6300-93200/93300 [CC_70210/70220] (Continued) Finance/Administration Recommendation: Recommend approval of the insurance program as outlined above in the summary of changes. In accordance with Section 8-44-204, C.R.S., it is recommended that a mill levy be used to fund the insurance program for local county activities and a charge back mechanism be used only for programs funded by state and federal funding sources. The county can levy up to 10 mills per year to discharge any judgment against it. Continuation of the self-insured program for workers compensation is recommended, which should result in cost savings, plus no shared risks with other counties. Unemployment costs are recommended to be charged directly to departments for revenue raising strategies and departmental accountability for costs. Board Action: Approved as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Number of training sessions 36 36 36 Dollar amount workers' compensation claims $678,642 $1 ,950,000 $1 ,461 ,500 Dollar amount of prop/casualty claims •aid $526,984 $907,000 $910,000 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.059 0.086 0.084 Per capita cost (county support) $9.45 $11 .50 $14.02 462 Telecom Services Summary of Revenue 2025 2026 2026 Fund Org Expenditure Function Budget Request Recommend 2026 Final 6400 17400 Charge For Services $1,791,120 $1,807,779 $1,807,779 $1,807,779 Total Revenues $1,791,120 $1,807,779 $1,807,779 $1,807,779 Summary of Expenses 2025 2026 2026 Fund Org Expenditure Function Budget Request Recommend 2026 Final 6400 17400 Phone Services $1,791,120 $1,807,779 $1,807,779 $1,807,779 Total Expenditures $1,791,120 $1,807,779 $1,807,779 $1,807,779 Budget Unit Request Summary Department: IGS - Information Services Budget Unit: Phone Services - 6400-17400 [CC_70300] Department Description: Provide telecom services to Weld County offices and departments. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services $273,686 $272,740 $294,099 $294,099 Supplies 179,268 268,200 254,500 254,500 Purchased Services 1,070,400 949,544 958,544 958,544 Fixed Charges 298,326 300,636 300,636 300,636 Capital - - - - Gross County Cost $1,821,679 $1,791,120 $1,807,779 $1,807,779 Revenue 1,765,222 1,791,120 1,807,779 1,807,779 Net County Cost $56,457 - - - Budgeted Positions 2.0 2.0 2.0 2.0 Summary of Changes: Salaries reflect a 2% cost of living increase and results of the compensation study completed in 2025. Supplies decreased slightly due to changes in licensing charged under the general fund, and an increase in locating fiber expenses is reflected in the Purchased Services. Revenue increases to offset expenses. Fixed charges remain the same, as indirect costs were not available at the time of the budget submission. Revenue is determined by charging back all expenses to the individual departments and nets out a zero net county cost. Finance/Administration Recommendation: Recommend approval. Board Action: Approve as recommended. Performance Measures 2024 2025 2026 Work Outputs Actuals Estimated Projected Incoming calls 4,010,778 3,153,056 3,000,000 Number of devices mana•ed 2,073 2,113 2,113 Number of CUCM users 1 ,752 1 ,792 1 ,825 2024 2025 2026 Efficiency Measures Actuals Estimated Projected FTEs per 10,000/capita 0.054 0.053 0.052 Per capita cost (county support) $0.15 $0.00 $0.00 464 Telecom Services - 6400-17400 [CC_70300] (Continued) 2025 Strategic Priority Accomplishments: 1 . Released a SIP telephony RFP to consolidate and enhance SIP services assuring compatibility with Cisco and Microsoft phone services at improved pricing. 2. Maintained, audited and baselined services, systems, and calls. a. Use audited and baselined call count and telephone system performance matrices to remain fiscally responsible while ensuring expandible services for the county. b. Monitored and managed internet traffic to ensure reliable and redundant communications. 3. Upgraded phone system to latest "gold" release. 4. Improved call routing through redesigned phone trees for efficient call taking. a. Enhanced and streamlined call routing for Weld County departments to route calls more efficiently to the appropriate division while minimizing caller wait time. b. Added additional phone route options to multiple departments to route calls to the correct division while minimizing options. 5. Negotiated the throughput increase of all commodity internet circuits with zero cost upgrades. 6. Improved call reporting and integrated Microsoft Power BI into phone system reporting. 7. Researched Cisco phone system integration possibilities with Microsoft Teams. 8. Audited many "Plain Old Telephone Service" (POTS) analog-based phone lines as a cost saving exercise. 2026 Budget Goals and Priorities_ 1 . Deploy a Microsoft phone system and migrate current Cisco unified phone services from Cisco to Microsoft to consolidate and enhance the collaborative and telephony experience under the Microsoft team's umbrella while lowering telephony expenses. 2. Maintain existing phone systems to provide reliable and scalable services while considering cost. 3. Rebuild phone trees and automated call distribution groups using the Microsoft team's solution 4. Migrate all users of the Weld County phone system and all associated Direct-In-Dial numbers to the Microsoft phone system. 5. Rebuild call reporting and integrate Microsoft Power BI into the Microsoft phone system reporting. 6. Audit all "Plain Old Telephone Service" (POTS) analog-based phone lines as a cost saving exercise. 7. Audit provider contracts, services, and costs. Increased bandwidth and reduced costs of ISP service contracts where possible 465 Budget Unit Request Summary Department: Weld County Finance Authority Budget Unit: Weld County Finance Authority - 6500-17700 Department Description: Provides funds to cover the lease/purchase of county buildings. 2025 2026 2026 2024 Approved Requested Final Resources Actuals Budget Budget Budget Personnel Services - - - - Fixed Charges - - - - Gross County Cost - - - - Revenue - - - - Net County Cost - - - - Summary of Changes: Budget reflects the county's debt service on any long-term debt and/or any lease purchase debt in any given year. With the payoff of the correctional facilities' Certificates of Participation (COP) as of August 1 , 2007, Weld County has no long-term debt or long-term lease obligations. Finance/Administration Recommendation: Recommend approval. Board Action: Approve as recommended. 466 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 that are incurred but not due until a later date. Activity: A specific and distinguishable line of work performed by one or more organizational components of a government for the purpose of accomplishing a function for which the government is responsible. For example, "food inspection" is an activity performed in the discharge of the "health" function. Activity Classification: Expenditure classification according to the specific lines of work performed by organization units. For example, "sewage treatment and disposal", "garbage collection", "garbage disposal", and "street cleaning" are activities performed in carrying out the function of "sanitation". The segregation of the expenditures made for each of these activities constitutes an activity classification. Allocate: To divide a lump-sum appropriation into parts which are designated for expenditure by specific organizational units and/or for specific purposes, activities, or objects. Allocated Costs: Indirect costs distributed to programs or departments via a cost allocation plan. Allocation: A part of a lump-sum appropriation which is designated for expenditure by specific organizational units and/or for special purposes, activities, or objects. Allot: To divide an appropriation into amounts which may be encumbered or expended during an allotment period. Allotment: A part of an appropriation which may be encumbered or expended during an allotment period. Allotment Period: A period of time less than one fiscal year in length during which an allotment is effective. Bi-monthly and quarterly allotment periods are most common. Annual Budget: A budget applicable to a single fiscal year. Appropriation: A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. Appropriations are usually limited in amount and as to the time when it may be expended. 467 Appropriation Bill, Ordinance, Resolution, Or Order: A bill, ordinance, resolution, or order by means of which appropriations are given legal effect. It is the method by which the expenditure side of the annual operating budget is enacted into law by the legislative body. In many governmental jurisdictions, appropriations cannot be enacted into law by resolution but only by a bill, ordinance, or order. Appropriation Expenditure: An expenditure chargeable to an appropriation. Since virtually all expenditures of governments are chargeable to appropriations, the term expenditures by itself is widely and properly used. Assessed Valuation: A valuation set upon real estate or other property by a government as a basis for levying taxes. Authority: A government or public agency created to perform a single function or a restricted group of related activities. Usually such units are financed from service charges, fees, and tolls, but in some instances, they also have taxing powers. An authority may be completely independent of other governments or partially dependent upon other governments for its creation, its financing, or the exercise of certain powers. Authorized Position: A position (job) authorized by the Board of County Commissioners as part of the annual adopted budget. Bond: An interest-bearing promise to pay with a specific maturity. Balanced Budget: A balanced budget occurs when the total sum of money a government collects in a year is equal to the amount it spends on goods, services, and debt interest. 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. 468 Budget Message: A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. Budgetary Accounts: Accounts used to enter the formally adopted annual operating budget into the general ledger as part of the management control technique of formal budgetary integration. Budgetary Comparisons: Governmental GAAP financial reports must include comparisons of approved budgeted amounts with actual results of operations. Such reports should be subjected to an independent audit, so that all parties involved in the annual operating budget/legal appropriation process are provided with assurances that government monies are spent in accordance with the mutually agreed-upon budgetary plan. Budgetary Control: The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Budgetary Expenditures: Decreases in current net assets. In contrast to conventional expenditures, budgetary expenditures are limited in amount to exclude amounts represented by non-current liabilities. Due to their spending measurement focus, governmental fund types are concerned with the measurement of budgetary expenditures. Budgeted Funds: Funds that are planned for certain uses but have not been formally or legally appropriated by the legislative body. The budget document that is submitted for Board approval is composed of budgeted funds. Callable Bonds: Bonds which are redeemable by the issuer prior to the maturity date at a specified price at or above par. Capital Budget: A plan of proposed capital outlays and the means of financing them. Capital Outlay: Expenditures for equipment, vehicles, or machinery that results in the acquisition or addition to fixed assets. Capital Program: A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. 469 Capital Projects Fund: A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, Special Assessment Funds, and Trust Funds). Capital Resources: Resources of a fixed or permanent character, such as land and buildings, which cannot ordinarily be used to meet current expenditures. Certificates Of Participation (COP): Form of financial instrument similar to a bond to facilitate lease/ purchase agreements. Not a debt of the County. Conservation Trust: State of Colorado lottery funds remitted to the County for parks and recreation use. Contingency Account: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise included in the budget. Continuing Appropriation: An appropriation which, once established, is automatically renewed without further legislative action, period after period, until altered or revoked. The term should not be confused with INDETERMINATE APPROPRIATION. Cost Allocation Plan: Identification, accumulation and distribution of costs relative to the provision of those services, along with the methods used. Default: Failure to pay principal or interest when due. Defaults can also occur for failure to meet nonpayment obligations, such as reporting requirements, or when a material problem occurs for the issuer, such as bankruptcy. Deficit: (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. Depreciation: (3) 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. (4) The portion of the cost of a fixed asset other than a wasting asset which is charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense. Direct Costs: Costs that have a clearly identifiable beneficial or causal relationship with the services performed. 470 Duration: The weighted maturity of a fixed-income investment's cash flows, used in the estimation of the price sensitivity of fixed-income securities for a given change in interest rates. Encumbrances: Obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when an actual liability is set up. Enterprise Fund: A fund established to finance and account for the acquisition, operation, and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges. The Crime Lab operates as an Enterprise Fund. Estimated Revenue: The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the amount approved by the Board. Expenditures: Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays. The unmodified use of the term expenditures in this text is intended to mean budgetary expenditures. Fiscal Period: Any period at the end of which a government determines its financial position and the results of its operations. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. Fixed Assets: Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. FTE (Full-Time Equivalent): Numeric equivalent of one person occupying one employment position for one year (equivalent of 2,080 hours or 52 forty-hour weeks). Function: A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible. For example, public health is a function. Functional Classification: Expenditure classification according to the principal purposes for which expenditures are made. Examples are public safety, public health, public welfare, etc. 471 Fund: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Balance: Fund balance is an excess of assets over liabilities and is therefore also known as surplus funds. GAAP (Generally Accepted Accounting Principles): Standards for financial accounting and reporting. General Fund: The fund used to account for all financial resources except those required to be accounted for in another fund. General Obligation Bond: A municipal bond secured by the pledge of the issuer's full faith, credit and taxing power. Geographical Information System (GIS): A computerized database of all land attributes within the County. The "base map" contains the least amount of common data which is supplemented by attribute overlays. Governmental Funds: Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital funds, and permanent funds. Grant: A contribution by a government or other organization to support a particular function. Grants may be classified as either categorical or block depending upon the amount of discretion allowed to the grantee. Highway User Tax (HUTF): Revenue that is derived from the state gasoline tax and restricted for Road and Bridge activities. Indeterminate Appropriation: An appropriation which is not limited either to any definite period of time or to any definite amount. A distinction must be made between an indeterminate appropriation and a continuing appropriation. In the first place, whereas a continuing appropriation is indefinite only as to time, an indeterminate appropriation is indefinite as to both time and amount. In the second place, even indeterminate appropriations which are indefinite only as to time are to be distinguished from continuing appropriations in that such indeterminate appropriations may eventually lapse. For example, an appropriation to construct a building may be made to continue in effect until the building is constructed. Once the building is completed, however, the unexpended balance of the appropriation lapses. A continuing appropriation, on the other hand, may continue forever; it can only be abolished by specific action of the legislative body. Indirect Costs: Costs that are associated with, but not directly attributable to, the provision of a product or service. These costs are usually incurred by other departments in support of operating departments. 472 Interfund Transfer: Amounts transferred from one fund to another. Intergovernmental Revenue: Revenue that is received from another government for a specified purpose. In Weld County, these are funds from municipalities, the State of Colorado, and the Federal Government. Internal Service Fund: Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis, for example, the Phone Services Fund. Lean: Lean government refers to the application of lean production (also known as "Lean") principles and methods to both identify and then implement the most efficient, value-added way to provide government services. Line-Item Budget: A budget that lists each expenditure category (salary, materials, telephone service, travel, etc.) separately, along with the dollar amount budgeted for each specified category. Mandate: Any responsibility, action or procedure that is imposed by one sphere of government on another through constitutional, legislative, administrative, executive, or judicial action as a direct order or that is required as a condition of aid. Maturity: The date when the principal amount of a security is payable. Mill Levy (Tax Rate): Rate applied to assessed valuations to determine property taxes. A mill is 1/10th of a penny or $1 .00 of tax for each $1 ,000 of assessed valuation. Modified Accrual Basis: The accrual basis of accounting adapted to the governmental fund type Spending Measurement Focus. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period". Expenditures are recognized when the related fund liability is incurred except for: (1 ) inventories of materials and supplies which may be considered expenditures either when purchased or when used, (2) prepaid insurance and similar items which need not be reported, (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statements, (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies, and (5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. 473 Net Budget: The net budget eliminates double counting in the budget, such as fund transfers, and thus represents the true level of programmed spending in the budget. Non-Departmental: A category established to account for expenses not associated with any specific department, but all departments or many, within a fund. Object: As used in expenditure classification; this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures). Examples are personal services, contractual services, materials, and supplies. Operating Budget: Plans for current expenditures and the proposed means of financing them. The annual operating budget (or, in the case of some state governments, the biennial operating budget) is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. Operating Expenses: Proprietary fund expenses which are directly related to the fund's primary service activities. Operating Grants: Grants which are restricted by the grantor to operating purposes, or which may be used for either capital or operating purposes at the discretion of the grantee. Operating Income: The excess of proprietary fund operating revenues over operating expenses. Operating Transfer: Routine and/or recurring transfers of assets between funds. Organizational Unit: A responsibility center within a government. Organization Unit Classification: Expenditure classification according to responsibility centers within a government's organization structure. Classification of expenditures by organization unit is essential to fixing stewardship responsibility for individual government resources. Overhead: Those elements of cost necessary in the production of an article or the performance of a service are of such 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. 474 Program: An organized set of related work activities which are directed toward a common purpose or goal and represent a well-defined expenditure of county resources. Program Budget: A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class. A program budget is a transitional type of budget between the traditional character and object class budget, on the one hand, and the performance budget, on the other. Proprietary Fund: A fund used to account for business-type activities in government. The activities are usually financed with user fees that are directly related to the services received. There are two types of proprietary funds - enterprise and internal service funds. Ratings: Designations used by credit rating agencies to give relative indications of credit quality. Recidivism: A relapse into criminal habits after punishment. Registered Bond: A bond whose owner is registered with the issuer or its agent. Transfer of ownership can only be accomplished when the securities are properly endorsed by the registered owner. Reimbursements: (1 ) Repayments of amounts remitted on behalf of another party. (2) Interfund transactions which constitute reimbursements of a fund for expenditures or expenses initially made from it which are properly applicable to another fund -- e.g., an expenditure properly chargeable to a Special Revenue Fund was initially made from the General Fund, which is subsequently reimbursed. They are recorded as expenditures or expenses (as appropriate) in the reimbursing fund and as reductions of the expenditure or expense in the fund that is reimbursed. Reserve: (1) An account that is used to earmark a portion of fund balance to indicate that it is not appropriate for expenditure. (2) An account used to earmark a portion of fund equity as legally segregated for a specific future use. Residual Equity Transfer: Non-recurring or non-routine transfers of assets between funds. 475 Revenue: (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1 , general long-term debt proceeds and operating transfers-in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers-in are classified separately from revenues. Revenue Bond: A municipal bond payable from revenues derived from tolls, charges or rents paid by users of the facility constructed with the proceeds of the bond issue. Source Of Revenue: Revenues are classified according to their source or point of origin. Special Revenue Fund: A fund used to account for revenues legally earmarked for a particular purpose. Sub-activity:A specific line of work performed in carrying out a governmental activity. For example, "cleaning luminaries" and "replacing defective streetlamps" would be sub activities under the activity of "street light maintenance". Subfunction: A grouping of related activities within a particular governmental function. For example, "police" is a subfunction of the function "public safety". Surplus: The use of the term "surplus" in governmental accounting is generally discouraged because it creates potential for misleading inference. TABOR (Taxpayers Bill of Rights): An amendment to the Colorado Constitution approved by the voters in November 1992.The Taxpayers Bill of Rights has been incorporated in the State Constitution as Section 20 of Article X. The amendment limits growth in both state and local government revenue and expenditures, makes provision for annual elections, and requires voter approval for tax increases. TABOR Reserve: Term applied to a reserve which is required by the TABOR Amendment. Starting in 1995 this reserve is 3% of "Fiscal Year Spending" excluding bonded debt service. This reserve is for use in declared emergencies only. 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, service charges. Tax Levy: The total amount to be raised by general property taxes. 476 Tax Rate: The amount of tax stated in terms of a unit of the tax base; for example, 25 mills per dollar of assessed valuation of taxable property. Tax Rate Limit: The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. Time Division Multiple Access (TDMA): TDMA is one of two ways to divide the limited spectrum available over a radio frequency (RF) cellular channel. The other is frequency division multiple access (FDMA). Traditional Budget: A term sometimes applied to the budget of a government wherein expenditures are based entirely or primarily on objects of expenditure. Unincorporated County: Those portions of the county are not part of a legal entity such as a city or some towns. Wellness Program: Wellness health program provided as a fringe benefit to employees. Workload Measures: Specific quantitative and qualitative measures of work performed as an objective of the department. Work Program: A plan of work proposed to be done during a particular period by the administrative agency in carrying out its assigned activities. Work Unit: A fixed quantity which will consistently measure work effort expended in the performance of an activity or the production of a commodity. Yield: The annual percentage rate of return earned on a security. Yield is a function of a security's purchase price and coupon interest rate. Note: Most of the above definitions were taken from Governmental Accounting, Auditing, and Financial Reporting, GFOA, Chicago, 2012, Appendix G. pp. 1051- 1093. 477 Acronyms AAA Area Agency on Aging ACFR Annual Comprehensive Financial Report ADCOM Adams County Communications ARA American Recovery Act BOCC Board of County Commissioners CAD Computer-aided Dispatch CAPP Colorado Counties Casualty and Property Pool CARES Coronavirus Aid, Relief, and Economic Security Act CCI Colorado Counties Inc. association of Colorado counties CDBG Community Development Block Grant CDHS Colorado Department of Human Services CDOT Colorado Department of Transportation CIP Capital Improvement Plan COPS UHS Federal community-oriented policing grant COLA Cost of Living Allowance COVID Coronavirus CMAQ Congestion Mitigation and Air Quality Improvement Program CPI Consumer Price Index C.R.S. Colorado Revised Statutes CSBG Community Services Block Grant DA District Attorney DHS Department of Human Services DOC Colorado Department of Corrections DOLA Colorado Department of Local Affairs DUI Driving Under the Influence EDAP Economic Development Action Partnership 478 EOC Emergency Operations Center ERA Emergency Rent Assistance FEMA Federal Emergency Management Agency FOMC Federal Open Market Committee FRRC Front Range Communication Consortium FTE Full Time Equivalent GAAP Generally Accepted Accounting Principles GASB Government Accounting Standards Board GFOA Government Finance Officers Association GIS Geographical Information System HARP Haul Route Program HES Hazard Elimination Program for transportation projects HUTF Highway Users Tax Fund HRA Health Reimbursement Account HRIS Human Resources Information System HVAC Heating, ventilation, and air conditioning IT Information Technology IGS Intergovernmental Service Fund IGA Intergovernmental Agreement LEAP Low-income Energy Assistance Program MOU Memorandum of Understanding MOE Maintenance of Effort MS4 Municipal Separate Storm Sewer for storm management NCMC North Colorado Medical Center NFRMPO North Front Range Metropolitan Planning Organization NRBH North Range Behavioral Health O&M Operations and maintenance 479 OEM Office of Emergency Management OPED Other Post-Employment Benefits PERA Colorado Public Employees' Retirement Association PILT Payment in Lieu of Taxes PPACA Patient Protection and Affordable Care Act (Obamacare) PPO Preferred Provider Organization ROW Right-of way SH Abbreviation for State Highway TABOR Taxpayers Bill of Rights TANF Temporary Assistance to Needy Families TDMA Page Time Division Multiple Access URA Urban Renewal Authority VALE Victim Assistance Law Enforcement VOCA Victims of Crime Act VW Victim Witness WCR Weld County Road WCRCC Weld County Regional Communications Center 480 \\..:„, 2025 UPSTATECOLORADO WELD COUNTY, COLORADO ECONOMIC DEVELOPMENT Economic and Demographic Profile Pawnee Pawnee GfO National National Grassland Grassland 71 25 WELD _Its , Nunn l ,'e�llnto CO COUNTY Pierce m Raymer ---•14} Ault ort Collins i nath Eaton Severance 9. incisor Greeley-Weld al �r a reel- 4 + County Airport 111- Ga . ity 1 (I . ersey - -s Park ohnstowrfvans La Salle CD 11- Berthoud 0 Millik- GiiCrest _ Mead • Platteville i---} 0110 . ' —D71-- .Fi reston- 76 All •Frederick i Fort Lupton ' HudsonKeenesburg • Dacon• al -- COLORADO . hbui- At a Glance WIMIlignm=i 4,016 32 377,586 177,959 4.7% 35.4 Square Miles Communities Population Labor Force Unemployment Median Age (Total) (Total) Rate I $62,532 $93,287 88.5% $65,988 $21 .1 B Greeley 2023 Per Household High School Annual GRP (Total) County Seat Capita Income Income Diploma+ Average Wage V---..4.... WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT Weld County Population: 377,586 Population Over Time Number 2023 Population, Households & 2024 Sales Tax Rate by 2024 377,586 L Municipality 2014 275,884 Population Households Sales Tax Weld County 377,586 129,061 N/A 10 Year% Change 36.85% Ault 2,791 1,115 3% IL Components of Change 2024 . Berthoud (MCP) 257 71 4% Net Migration 5,309 Brighton (MCP) 421 151 3.75% Natural (Births- Deaths) 2,614 Dacono 6,605 2,295 3% Source:Colorado State Demography Office Eaton 5,789 2,173 4% 2023 Population by Age I Erie (MCP) 20,605 7,286 3.5% 0-14 years 20.8% Evans 22,923 8,440 4.5% 15-29 years 20.3% Firestone 18,561 6,456 3.6% 30-44 years 23.3% Fort Lupton 9,197 3,207 4% Frederick 17,260 5,967 3.5% 45-59 years 16.6% Garden City 254 128 4% 60-74 years 14.0% Gilcrest 1,017 349 4% 75+ years 5.0% Greeley 112,462 42,978 4.11% Median Age: 35.4 Grover 155 85 1% Source:U.S. Census Bureau,Population Estimates Program Hudson 1,632 613 4% 2023 Population by Race & Ethnicity 1 Johnstown (MCP) 13,184 4,593 3.5% Hispanic 22.8% Keenesburg 2,068 870 3% White Alone 66.1% Kersey 1,478 554 3.6% Black Alone 4.2% La Salle 2,324 841 3.5% American Indian & Alaska Native Lochbuie (MCP) 8,319 2,677 4% Alone 0'6% Longmont (MCP) 1,279 665 3.53% Asian Alone 3.6% Mead 6,561 2,210 3% Native Hawaiian/Other Pacific Milliken 9,213 3,162 2.5% Island Alone 0'2% Northglenn (MCP) 25 8 ' 3% Two or More 2.6% Nunn 530 219 2% Source:Colorado State Demography Office--2022 Race by Pierce 1,091 430 2% County,Note:Percentage may not add due to rounding Platteville 2,912 1,034 3% L 2023 Educational Attainment A Raymer 108 48 4% HS Diploma + 90.5% Severance 1 1,1 1 1 3,769 3% Bachelor's Degree + 35.0% Windsor (MCP) 31,668 12,603 3.65% Source:U.S Census Bureau,American Community Survey Unincorporated Area 47,725 18,399 0% 2023 Per Capita Personal and Household Source:Colorado State Demography Office Income Note:MCP indicates multi-county place.Figures reported are the portions of total populations/households in Weld County. The City of Thornton and Town of Timnath PC Personal Income $62,532 are additional Weld County communities. Median HH Income $91,047 Source:BEA,Personal Income by County;U.S. Census Bureau, American Communit Surve Page: 1 \V---... ___ WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT The area offers a dry, sunny climate with low humidity and four seasons. Weld US Weld US Rainfall (inches) 14.8 38.1 Avg. Temp July High 89.6 85.8 Snowfall (inches) 38.3 27.8 Avg. Temp Jan Low 13.9 21.7 Precipitation Days 74.6 106.2 Comfort Index (higher = better) 7.2 7 Sunny Days 240 205 UV Index 5.2 4.3 Elevation (feet) 4,970 2,443 Source:Sperling's Best P/aces LULUKAUU Location and Transportation. HIGHWAY ACCESS ellington North/South: I-25, State Hwy 85, Weld County Pkwy 49 •-lUnion Pacific l East/West: 1-76, State Hwy 34 &State Hwy 14 Fort Colli Innath a ,- ,�. J < Great Western FREIGHT RAIL ACCESS °°=°r Estes `,... reeley Class 1: Union Pacific (UP) & Burlington Northern Santa Fe . `ohnstow�-"'� (BNSF) eertho°dl r- Short Line: The Great Western Railway of Colorado (GWR) __.•' AIR ACCESS Denver International Airport(DIA): Third-busiest airport in the 41 Burlington Northern US (30 minute commute from South Weld-hour from Central/ Sante Fe West Weld) ) �� f Greeley/Weld County Airport: General Aviation �. www. x net ii'� s' Erie Municipal Airport: General Aviation N'i (www.eriecogov.com) lul Northern Colorado Regional Airport: General Aviation (www.flynoco.com) --- UTILITIES Water and Sewer Providers Water and Sewer services are provided by municipalities and districts. Rate Structures will very by municipality and district. Central/West Weld North/East Weld South Weld / \Major Electricity Providers Major \Electricity Providers Major Electricity Providers Xcel Energy Poudre Valley REA United Power, Inc. • www.xcelenergy.com » www.poudrevalleyrea.com » www.unitedpower.com Poudre Valley REA Xcel Energy Xcel Energy » www.poudrevalleyrea.com » www.xcelenergy.com » www.xcelenergy.com Major Gas Providers Major Gas Providers Major Gas Providers Xcel Energy Xcel Energy Black Hills Energy » www.xcelenergy.com » www.xcelenergy.com » www.blackhillsenergy.com Atmos Energy Xcel Energy >> www.atmosenergy.com �» www.xcelenergy.com Page: 2 \V---_ ____ WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT Employed (Weld County): 165,301 Unemployed (Weld County): 8,085 Total Labor Force 4.8% 4.7% 4.2% Weld County: 173,386 Colorado Weld County United States Colorado: 3,256,250 Source:U.S Bureau of Labor Statistics 2025 Local Area Unemployment Statistics;Colorado Department of Labor and Employment Labor Sheds *Projection. North Weld Labor Shed 5-15-25 Mile Radius from Hwy 34 Business & Hwy 257 2024 Estimate 2029 Estimate 5 Miles Total Population 52,676 55,699 Population 18+ 74.4% 74.5% 7, Edu. Attain. 25+ Bachelor's 26.9% N/A 0 r. 15 Miles Total Population 402,557 420,593 Population 18+ 76.8% 77.2% Edu. Attain. 25+ Bachelor's 25.9% N/A L files ei Longmont m Rool Total Population 311,754 323,397 eenesburq Population 18+ 78.8% 79.1% ,4fan r® � Edu. Attain. 25+ Bachelor's 28.0% N/A Source:ESRI,2023 Estimates South Weld Labor Shed 5-15-25 Mile Radius from 1-25 & Hwy 52 "ever 2023 Estimate 2028 Estimate Greeley Loveland '�' Johnstown Total Population 50,923 56,861 ----- f� Population 18+ 73.0% 73.7% Edu. Attain. 25+ Bachelor's 27.2% N/A K`efe '1 Total Population 643,884 672,967 Hudson soul r Population 18+ 75.8% 76.4% 0......„)," i„d Edu. Attain. 25+ Bachelor's 29.6% N/A 25 Miles WestminsterTotal Population 1,195,643 1,241,277 +awk Arvada ® � J Population 18+ 78.1% 78.4% 70 ngs Gol. , ., . rota Watk'r Edu. Attain. 25+ Bachelor's 28.5% N/A Source:ESRI,2023 Estimates Page: 3 ��- WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT 2024 Employment by Industry Sector with Average Annual Wage Establishments Jobs %Distribution Average Annual Wage Total, All Industries 9,524 120,179 100.00% $71,440 Agriculture, Forestry, Fishing & Hunting 229 4,141 3.45% $54,704 Mining 272 6,558 5.46% $107,276 Utilities 41 578 0.48% $118,612 Construction 1,282 14,1 1 1 1 1.74% $76,232 Manufacturing 359 13,975 11.64% $69,004 Wholesale Trade 544 4,447 3.70% $85,436 Retail Trade 701 11,535 9.61% $44,928 Transportation and Warehousing _ 457 4,010 3.34% $74,256 Information 132 789 0.66% $69,108 Finance and Insurance 421 2,795 2.33% $88,088 Real Estate and Rental and Leasing 452 1,633 1.36% $65,052 Professional and Technical Services 1,436 4,359 3.63% $97,708 Management of Companies and Enterprises 118 1,989 1.66% $141,388 Administrative and Waste Services 552 5,801 4.83% $54,444 Educational Services 162 10,350 8.61% $52,780 Health Care and Social Assistance 907 11,091 9.22% $57,252 Arts, Entertainment, and Recreation 114 1,818 1.51% $26,104 Accommodation and Food Services 540 9,807 8.17% $25,272 Other Services, Ex. Public Admin _ 684 3,255 2.71% $53,092 Public Administration 87 7,120 5.92% $72,748 Unclassified 34 17 0.01% $66,768 Source:Colorado Department of Labor and Employment,Labor Market Information(LMI Gateway), Quarterly Census Employment and Wages Note:Distribution based on rounded employment by industry estimates. mmegiac. ' t` hW •• a. f ♦ ,y1-My, • -, B 1, i FhFb+,,,,, , 1,M,4 j..mir "F ;�11� 41 "K; l p V---..4.... WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT 2024 Employment and Average Wage by Occupation (Highlights: Top Location Quotients in the County) Jobs Avg. Annual Wages Location Quotient Management Occupations 9,998 $99,713.73 0.96 Business and Financial Operations Occupations 8,584 $77,807.04 0.94 Computer and Mathematical Occupations 2,301 $94,861.23 0.51 Architecture and Engineering Occupations 2,173 $82,836.30 0.97 Life, Physical, and Social Science Occupations 1,246 $74,418.69 0.94 Community and Social Service Occupations 2,709 $58,167.65 1.05 Legal Occupations 602 $92,284.96 0.5 Educational Instruction and Library Occupations 8,572 $52,350.95 1.07 Arts, Design, Entertainment, Sports, and Media 1,950 $52,240.85 0.75 Occupations Healthcare Practitioners and Technical Occupations 4,844 $82,108.22 0.59 Healthcare Support Occupations 3,768 $37,913.80 0.57 Protective Service Occupations 2,858 $60,765.70 0.92 Food Preparation and Serving Related Occupations 10,325 $32,261.84 0.92 Building and Grounds Cleaning and Maintenance 5,004 $38,505.60 1.03 Occupations Personal Care and Service Occupations 4,053 $35,701.60 1.04 Sales and Related Occupations 12,023 $40,914.88 1 Office and Administrative Support Occupations 13,200 $45,671.83 0.83 Farming, Fishing, and Forestry Occupations 3,045 $34,248.22 3.31 Construction and Extraction Occupations 13,871 $52,376.73 2.18 Installation, Maintenance, and Repair Occupations 6,579 $58,467.78 1.18 Production Occupations 10,224 $45,691.50 1.38 Transportation and Material Moving Occupations 12,570 $47,845.30 1.04 Total 140,498 $1,297,154 1 .00 Location Quotient quantifies how concentrated an occupation is compared to the nation. The higher the number the more concentrated- US=1.0;Source:Lightcast Occupation Snapshot INDUSTRY CLUSTER SUMMARY Industry clusters are defined as "geographic concentrations of interconnected companies, specialized suppliers, service providers, firms in related industries, and associated institutions". These clusters represent the type of industries that These clusters are important industries that will will be most likely to respond to a coordinated, continue to be part of regional communities' other regional cluster-growth strategy. economic development programming and activities. >> Bioscience & Medical Devices >> Agricultural Production, Inputs & Services • Distribution & E-Commerce » Construction » Fabrication & Production Technology Mfg. >> Education & knowledge Creation • Food Processing & Manufacturing » Energy >> Information Technology » Hospitality & Tourism » Plastics » Local Health Services Page: 5 \\ --r...-_%.____ WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT Largest Private, Non-Retail Employers (2024/2025) Rank Company Product/Servic Locatio .. 1 JBS USA & Affiliates Beef Processing, Corporate HQ, Trucking Greeley/Weld 4,992 2 Banner Health: North CO Regional Hospital, Corporate Center, Greeley/Weld 3,710 Medical Center Clinics 3 Vestas Wind Turbine Blade & Nacelle Brighton/Windsor 2,631 Manufacturing 4 Halliburton Energy Services Oilfield Services Fort Lupton 1,200 5 _ Occidental Petroleum Corp. Oil & Gas Production Platteville _ 580 6 North Range Behavioral Health Healthcare & Social Assistance Greeley 560 7 Colorado Premium Foods Prepared Food Manufacturing Greeley 550 8 Leprino Foods Cheese & Dairy Foods Manufacturing Greeley 516 9 Hungenberg Produce Inc. Fresh Vegetable Farming Greeley 493 10 McLane Western Inc. Grocery & Foodservice Distribution Longmont 460 Largest Non-Retail Employers (2024/2025) Rank Company Product/Service Location FTE 1 Greeley/Evans School District 6 Public School District Greeley/Evans 2,258 2 Weld County Government Greeley 1,823 3 University of Northern Colorado Public Four-Year University Greeley/Weld 1,221 4 City of Greeley Government Greeley 1,145 5 Aims Community College Public Community College Weld County 817 Source:Metro Denver Source:Major Employers by County-05/2025, Upstate Colorado Economic Development-05/2025 i r f 4 I 1 . .r„'e ,:.. f _ , . .‘:,, :11•1 ell 1.Y @ i :� r :lc - \ tile a � rs ' t%.E:i •.a �i l'r / l d .K _.n� w. ic. i ` . ''� ' kAG Page: 6 \\------- WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT K-12 EDUCATIOwr Weld County is served by 13 public school districts which includes numerous charter schools.There are also ten private school education opportunities throughout Weld County. 2024/2025 Total Enrollment: Weld Public School Districts Enrollment Gilcrest/Platteville RE-1 1,727 Weld PK-12 Public Education Statistics St. Vrain Valley RE-1 J 32,414 _ Eaton RE-2 2,000 _• * • ,. + • Keenesburg RE-3J 2,666 Enrollment 2024-2025 79,789 881,065 Windsor RE-4 8,733 Number of Schools 2024-2025 142 1,927 Johnstown/Milliken RE5J 4,055 Classroom Teacher FTE 2024-2025 4,722 55,040 Greeley/Evans RE-6 23,124 Pupil/Teacher Ratio 2024 2025 18:1 17:1 Platte Valley (Kersey) RE-7 1,195 Fort Lupton RE-8 2,503 Dropout Rate (High School) 2023-2024 1.0% 1.9% Ault-Highland RE-9 976 Completer Rate 2023-2024 92.6% 85.6% Briggsdale RE-10 172 Graduation Rate 2023-2024 91.3% 84.2% Prairie RE 1 1 163 Pawnee RE-12 61 Colorado SAT Composite Score 2024 978 J Source:Colorado Department of Education Source:Colorado Department of Education,2024 Note:Includes Weld Schools in REIJ District 2025 "NIGHER EDUCATION04 UNIVERSITY OF NORTHERN COLORADO Public Higher Education Facilities in N. Colorado & Metro Denver Four Public Colleges/Universities Fall 2024 Enrollment Fall 2023 Enrollment: 9,067 Colorado School of Mines-Golden 7,599 Fall 2024 Enrollment: 8,561 UNC is a comprehensive baccalaureate Colorado State University-Fort Collins 34,218 and public doctoral research university with Metropolitan State University-Denver 17,782 six colleges. Top 5 Undergraduate Degrees University of Colorado-Boulder 38,428 Awarded: Interdisciplinary Studies (includes Elementary Ed); Business Administration; University of Colorado-Denver 13,729 Nursing; Sport and Exercise Science and University of Northern Colorado-Greeley 8,561 Psychology. Top 5 Graduate Degrees Public Higher Education Facilities in N. Colorado:Individual Schools Awarded: Education;Special Education;Sport and Exercise Science; Speech Language ' r `14 ' ' ' *' Pathology and Music. " '' ,ti^',' ; '' r For more info see www.unco.edu. , ' ',. ,,,d&::i.:$il,o,,'fie,„I''.it, ' • " ''' p ... ,,. s 6w Na,,F ar,u n . LIAirtls m� �t $' �� Asa i Community College �. "*if, ; wri� * 3^r ,i 'Jr 2022/2023 Enrollment: 9,664 2023/2024 Enrollment: 10,122 With three Weld campus locations, Aims offers '' r � 200 degree and certificate programs. Two- ■i ■■ ■■ - a ..,., §4, .. L h'Y. Year Degrees Awarded Associate of Arts, �� �� :: " Associate of Science, Associate of General �� �� ,�� , .�� Studies, Associate of Applied Science plus ,�- , numerous Career and Technical Education _ Certificates. Mihnimmi Page: 7 ��- WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT Commercial/industrial real estate opportunities can be found throughout Weld County to meet virtually any business need from an existing building to developed sites for construction. Real estate prices will vary widely depending upon the level of development and location within the County. Q4 2023 Weld County Commercial Real Estate Market Conditions Type Existing Space' Vacant Space' Overall Vacancy Rate Average Lease Rate2 Office 6.1 0.3 5.1% $21.03 Industrial 30.6 1.2 4.1% $13.18 Retail 13.0 0.3 2.5% $18.34 Source:CoStar Realty Group('Building space is listed in Millions of Square Feet;20ffice lease rates are per square foot) SALES & USE TAX Real & Business Personal Property & Colorado Income Taxes Weld County DOES NOT asses a county-wide sales/use Tax Type Tax Rate tax. Communities through the county charge sales/ Commercial Property Tax 29.0% use tax rates ranging from 2%-4.5%. Colorado has a 2.9%sales/use tax rate. Residential Property Tax 7.2% RESIDENTIAL PROPERTY TAX Corporate Income Tax 4.55% Residential property is assessed at 7.15% of the actual Personal Income Tax 4.55% value and is exempt from personal property taxation. REAL & PERSONAL PROPERTY TAX Source:Metro Denverstats Industrial/commercial property (building, land and equipment) is assessed for property tax purposes at 29%of actual value (based on a variety of factors). The mill levy assigned to each property location includes the taxing jurisdictions serving that location and represents the number of dollars, or property taxes, levied for each $1,000 of assessed value. STATE INCOME TAX-CORPORATE & PERSONAL The personal and corporate Colorado income tax rates are a flat 4.55%of federal taxable income. Local governments DO NOT assess income taxes. Inventories, Goods in Transit and Intangibles are not taxed in Colorado and there is no Franchise Tax.Colorado has established Enterprise Zones (EZ) that offer state income tax credits.Select Weld locations/ communities have EZ designation.Companies that locate or expand within the physical boundaries of an EZ are eligible to earn a variety of state income tax credits based on their specific activities primarily in equipment investment, job creation/training, research and development activities, etc. Earned credits are applied to the company's Colorado income tax liability. Source:Weld County Government, Colorado Division of Property Taxation, Colorado Department of Revenue Highlighted Industrial Sites Name Acres Location Access 25 Logistics Park 300 Mead Airport Business Park 60 Greeley Diamond Valley Industrial Park 91 Windsor Eagle Business Park 133 Frederick Eaton Industrial Rail Park 161 Eaton Great Western Industrial Park 500 Windsor Highpointe Business Center 136 Greeley Hudson Logistics Center 374 Hudson Iron Horse Park 165 Johnstown MountainTRAX Industrial Rail Park 228 Evans Northland Industrial Park 55 Fort Lupton Promontory Business Park 200 Greeley Weld County Industrial Park 100 Weld Page: 8 \V---... ___ WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT CC ST flF LIVING Adams County 104.7 / � Arapahoe County 112.2 ,! �'�.d� ,'rov "ilP�rw , .'.:'' . -I. Colorado 111 .2 ' ��Al Boulder County 1 17.2 '•I. , . '� ® _ ._ •w• i , Weld 104.6 Broomfield County 121.9 ' 11 The Cost of Living Indices (COLI) Denver County 125.2 are based on a U.S. average of DouglasCounty �; TT. ., .d + 117.2siiik.Tit ^ 100.0. Below 100 is cheaper than Jefferson County 114.2 " ` '�+ the U.S. average and above is more expensive. Below are Cost Larimer County 108.E 4� �r_._ of Living Indices for Central/ Source:Lightcast cost of Living per " 4•/*+ �1 _» i,`' Northern Counties in Colorado. Cal data as of 2023Q3 " '" SINGLE FAMILY HOME PRICES Homes Sold Median Home Prices Central/West Weld South Weld East/North Weld ( Ault, Eaton, Evans, Greeley Dacono,Erie,Firestone,Fort Lupton Drover, New Raymer, Nunn Gilcrest, LaSalle, Johnstown, Frederick, Hudson, Keenesburg, Kersey, Milliken, Pierce, Severance, Pla - ille Windsor c — C oO O, 0 N co L} Nti o Ma0 14 GO CVN.�t N ooO• N Zr c, 2022 2023 2024 2022 2023 2024 2022 2023 2024 / \ / Source:Sears Real Estate CULTURAL AND RECREATIONAL AMENITiL4 Weld County offers a rich and diverse selection of cultural and recreational opportunities including numerous golf courses, a multitude of parks, miles of paved bike/ pedestrian paths, the Pawnee National Grasslands and numerous annual events including: » The Greeley Stampede » Colorado Farm Show » Greeley Blues Jam » UNC/Greeley Jazz Festival » Weld County Fair » Windsor Harvest Festival » Numerous Community Summer Celebrations The 1,600 seat Greeley Union Colony Civic Center provides even more entertainment options along with UNC Bears Division I Athletics. A Weld location also offers easy access to multiple world class ski areas, camping, fishing, hunting, snow sports, hiking and all the Rocky Mountains have to offer. Weld County is Colorado after all! Page: 9 ��- WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT lAI b r We Are _ Upstate Colorado Economic Development is fit_ a nonprofit, county-wide economic development , - corporation formed as a partnership between ' mix government, business, and education throughout , ,_ Weld County, Colorado. We're governed by a Board of Directors reflective of our three-way partnership and receive financial support from each of the partner • sectors. -_ We envision a region with a healthy and sustainable _ •-- • ` economy that creates wealth, preserves the quality of "" -_ life and improves the standard of living forarea residents. Our mission focuses on facilitating and attracting investment, new job opportunities, stimulating income MARKET growth and expanding the local community tax base. Our Clients The region's competitive advantages to promote business attraction/retention Upstate efforts are focused on the support of primary sector employers - those companies who derive the CONNECT majority of their revenue from the sale of products or services outside the region. These revenues represent new money to the community through job creation. We develop business leads through on-going contact Public and private partners to improve capacity with national site consultants. We also receive leads for business job growth and investment from state/metro partners and through direct contact with companies,realtors,etc. Business opportunities are FACILITATE jointly worked with community partners and managed by Upstate, who provides the following services to: » Existing employers already located in our community Private business job growth and investment by we facilitate access to the local, county and providing key information and support services state resources that will help them become more competitive, expand their revenues and create/ ADVOCATE retain jobs. » New/recently located employers needing significant support to ensure a strong start and sustained On behalf of our customers and clients success. » Prospective employers who may be interested in expanding or moving operations into the region. CON TACT US \\\‘ For additional information on any of the information listed in this document please contact the Upstate Colorado Economic U PSTATECO LO RAD 0 Development office at 970-356-4565 or upstate@upstatecolorado.org. ECONOMIC DEVELOPMENT Page: 10 ��- WELD COUNTY, COLORADO UPSTATECOLORADO 2025 Demographic Profile ECONOMIC DEVELOPMENT Business Assistance Weld County and its communities are pro-growth, prepared to handle company needs and will do what can reasonably be done to support primary sector companies looking to locate or expand. Key Business Assistance/Incentives: _ » Comprehensive Site Selection Services » Confidential Building/Land Searches , • Weld County Demographic/Economic and Workforce ,'t 5 T, Data g ` » Financial Resource Identification/Assistance Through Two Loan Programs » Government Advocacy ' • County, State, and Municipal Incentive Identification/ • Packaging Including: • Municipal Development Fee/Tax Incentives z� j, i :; '^L » Partial Personal Property Tax Rebates _ ""111ii » Enterprise Zone State Income Tax Credits » Colorado First Customized Training Grants » Colorado Job Growth Incentive Tax Credits t • For detailed assistance information contact Upstate Colorado Economic Development, a non-profit economic development agency, that serves as a single confidential .- 1%• , ,� source of information about the Weld County and Northern .ir►�'./ ` .. Colorado region. A Our Key Assistance Tools Economic/Demographic Data Repository Upstate maintains an information rich website that includes economic and demographic data on Weld County and each of the 32 Weld communities in Northern Colorado. Major employers, recent rankings and development highlights are also maintained. Industrial/Commercial Real Estate Data Base A searchable industrial/commercial real estate data base is housed on the Upstate website to showcase the many property opportunities throughout Weld County and our 32 communities. Weld Works Labor Team Joining with workforce development partners at Aims Community College and Weld Employment Services, Upstate convenes the Weld WORKS Labor Team to provided technical assistance for various workforce programs. Enterprise Zone (EZ) State Income Tax Credits Upstate administers the Weld County portion of the state Enterprise Zone (EZ) which provides pre-certified companies a variety of state income tax credits primarily in equipment investment, job creation/training, R&D, etc. Contributions to approved non-profit projects improving conditions within the EZ boundaries also earn EZ state income tax credits. Business Financing Upstate administers the Weld/Larimer Revolving Loan Fund and Greeley Community Development Fund. Both loan funds provide "gap" financing to companies that are expanding the job base in Weld/Larimer Counties or the City of Greeley. Page: 11 Hello