HomeMy WebLinkAbout830783.tiff COMPREHENSIVE
ANNUAL
!le FINANCIAL
REPORT
Year Ended December 31, 1982
COUNTY of WELD
STATE of COLORADO
COMPREHENSIVE ANNUAL FINANCIAL REPORT
COUNTY OF WELD
STATE OF COLORADO
YEAR ENDED DECEMBER 31 , 1982
Issued by:
Department of Finance
& Administration
Donald D. Warden, Director
Finance and Administration
INTRODUCTORY
SECTION
+. 1
lURe.
TABLE OF CONTENTS
Page
INTRODUCTORY SECTION
Table of Contents 1
Letter of Transmittal 7
Municipal Finance Officers Association
Certificate of Conformance 13
Organization Chart 14
Principal. County Officials 15
FINANCIAL SECTION
GENERAL PURPOSE FINANCIAL STATEMENTS
Auditor's Report 17
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS 18
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE
TRUST FUNDS 22
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES
IN FUND BALANCES - BUDGET AND ACTUAL - ALL GOVERNMENTAL
FUND TYPES 24
COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN
RETAINED EARNINGS/FUND BALANCES - ALL PROPRIETARY FUND
TYPES AND PENSION TRUST FUNDS 26
COMBINED STATEMENT OF CONTRIBUTIONS - ALL PROPRIETARY FUND TYPES 27
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION -
ALL PROPRIETARY FUND TYPES AND PENSION TRUST FUNDS 28
NOTES TO FINANCIAL STATEMENTS 30
COMBINING STATEMENTS, INDIVIDUAL FUND AND ACCOUNT GROUP
STATEMENTS AND SCHEDULES
GENERAL FUND
BALANCE SHEET 46
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE 47
Schedule 1 Schedule of Revenue Compared with Estimate 48
Schedule 2 Schedule of Expenditures Compared with Budget 50
Schedule 3 Schedule of Operating Transfers-In Compared
with Extimate
Schedule of Operating Transfers-Out Compared
with Budget 52
1
TABLE OF CONTENTS - (Continued)
Page
SPECIAL REVENUE FUNDS
EXPLANATIONS OF INDIVIDUAL FUNDS 53
COMBINING BALANCE SHEET 54
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES 56
Schedule 1 Road and Bridge Fund - Schedule of Revenue
Compared with Estimate 58
Schedule 2 Road and Bridge Fund - Schedule of Expenditures
Compared with Budget
Road and Bridge Fund - Schedule of Operating
Transfers-In Compared with Estimate 59
Schedule 3 Social Services Fund - Schedule of Revenue
Compared with Estimate 60
Schedule 4 Social Services Fund - Schedule of Expenditures
Compared with Budget 61
Schedule 5 Federal Revenue Sharing Fund - Schedule of
Revenue Compared with Estimate
Federal Revenue Sharing Fund - Schedule of
Operating Transfers-Out Compared with Budget 62
Schedule 6 Contingent Fund - Schedule of Revenue Compared
with Estimate
Contingent Fund - Schedule of Expenditures
Compared with Budget
Contingent Fund - Schedule of Operating Transfers-
Out Compared with Budget 63
Schedule 7 Public Health Fund - Schedule of Revenue Compared
with Estimate 64
Schedule 8 Public Health Fund - Schedule of Expenditures
Compared with Budget
Public Health Fund - Schedule of Operating
Transfers-In Compared with Estimate 65
Schedule 9 Library Fund - Schedule of Revenue Compared
with Estimate 66
Schedule 10 Library Fund - Schedule of Expenditures Compared
with Budget
Library Fund - Schedule of Operating Transfers-In
Compared with Estimate 67
2
TABLE OF CONTENTS - (Continued)
Page
SPECIAL REVENUE FUNDS (Continued)
Schedule 11 Human Resources Fund - Schedule of Revenue
Compared with Estimate
Human Resources Fund - Schedule of Operating
Transfers-In Compared with Estimate 68
Schedule 12 Human Resources Fund - Schedule of Expenditures
Compared with Budget 69
Schedule 13 Solid Waste Fund - Schedule of Revenue
Compared with Estimate
Solid Waste Fund - Schedule of Expenditures
Compared with Budget
Solid Waste Fund - Schedule of Operating
Transfers-Out Compared with Budget 70
Schedule 14 Subdivision Park Site Fund - Schedule of
Expenditures Compared with Budget 71
CAPITAL PROJECTS FUNDS
EXPLANATIONS OF INDIVIDUAL FUNDS 73
BALANCE SHEET 74
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 75
Schedule 1 Public Works Fund - County Buildings - Schedule of
Revenue Compared with Estimate
Public Works Fund - County Buildings - Schedule of
Expenditures Compared with Budget
Public Works Fund - County Buildings - Schedule of
Operating Transfers-In Compared with Estimate 76
SPECIAL ASSESSMENT FUNDS
EXPLANATIONS OF INDIVIDUAL FUNDS 77
BALANCE SHEET 78
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 79
Schedule 1 Improvement District Number 1981-2 Elmore Road
Schedule of Revenue Compared with Estimate
Improvement District Number 1981-2 Elmore Road
Schedule of Expenditures Compared with Budget 80
3
TABLE OF CONTENTS - (Continued)
Page
INTERNAL SERVICE FUNDS
EXPLANATIONS OF INDIVIDUAL FUNDS 81
COMBINING BALANCE SHEET 82
COMBINING STATEMENT OF CHANCES IN CONTRIBUTED CAPITAL 83
COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
RETAINED EARNINGS 84
COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION 85
Schedule 1 Motor Vehicle Fund - Schedule of Operating
Revenue Compared with Estimate
Motor Vehicle Fund - Schedule of Operating
Expenses Compared with Budget
Motor Vehicle Fund - Schedule of Non-operating
Expenditures Compared with Budget 86
Schedule 2 Motor Vehicle Fund - Schedule of Non-operating
Revenue Compared with Estimate
Motor Vehicle Fund - Schedule of Fixed Asset
Acquisitions Compared with Budget 87
Schedule 3 Printing and Supply Fund - Schedule of Operating
Revenue Compared with Estimate
Printing and Supply Fund - Schedule of Operating
Expenses Compared with Budget
Printing and Supply Fund - Schedule of Fixed
Asset Acquisition Compared with Budget 88
Schedule 4 Computer Services Fund — Schedule of Operating
Revenue Compared with Estimate
Computer Services Fund - Schedule of Operating
Expenses Compared with Budget 89
Schedule 5 Computer Services Fund - Schedule of Non-operating
Expenses Compared with Budget
Computer Services Fund - Schedule of Fixed Asset
Acquisitions Compared with Budget 90
Schedule 6 Insurance Fund - Schedule of Operating Revenue
Compared with Estimate
Insurance Fund - Schedule of Operating Expenses
Compared with Budget 91
Schedule 7 Insurance Fund - Schedule of Non-operating
Revenue Compared with Estimate 92
4
TABLE OF CONTENTS - (Continued)
Page
TRUST AND AGENCY FUNDS
EXPLANATIONS OF INDIVIDUAL FUNDS 93
COMBINING BALANCE SHEET 94
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCES -
ALL PENSION TRUST FUNDS 95
STATEMENT OF CHANGES IN FINANCIAL POSITION - ALL PENSION
TRUST FUNDS 96
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - ALL EXPENDABLE TRUST FUNDS 97
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES -
ALL AGENCY FUNDS 98
Schedule 1 Weld County General Hospital Trust Fund - Schedule
of Revenue Compared with Estimate
Weld County General Hospital Trust Fund - Schedule
of Expenditures Compared with Budget 99
Schedule 2 Antelope Hills Trust Fund - Schedule of Revenue
Compared with Estimate 100
GENERAL FIXED ASSETS ACCOUNT GROUP
SCHEDULE OF GENERAL FIXED ASSETS - BY SOURCES 101
SCHEDULE OF GENERAL FIXED ASSETS - BY FUNCTION AND ACTIVITY 102
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS - BY FUNCTION
AND ACTIVITY 104
STATISTICAL SECTION
Table I General Governmental Expenditures by Function 107
Table II General Revenue by Source 108
Table III Property Tax Levies and Collections 109
Table IV Assessed and Estimated Actual Value of Taxable
Property 110
Table V Property Tax Rates and Tax Levies — All
Overlapping Governments 111
Table VI Special Assessment Collections 112
Table VII Computation of Legal Debt Margin 113
Table VIII Tables Relating to Bonded Debt 114
Table IX Demographic Statistics 115
5
TABLE OF CONTENTS - (Continued)
Page
STATISTICAL SECTION (Continued) :
Table X Property Value, Construction, Bank Deposits and
Other Economic Indicators 116
Table XI Principal Taxpayers 117
Table XII Miscellaneous Statistics 118
Table XIII Insurance in Force 121
Table XIV Salaries of Principal Officials 122
Table XV Surety Bond Coverage for Principal Officials 123
6
OFFICE OF FINANCE & ADMINISTFiATIO
PHONE (3031 356-4000 EXT.2'
P.O.BOX 7E
GREELEY,COLORADO806:
C.
COLORADO
June 7, 1983
Honorable Board of Commissioners
County of Weld
915 10th Street
Greeley, CO 80631
Dear Board Members:
The Comprehensive Annual Financial Report of the County of Weld, State of
Colorado, for the year ended December 31, 1982 is presented on behalf of the
Board and published as a public document. This report was prepared by the
County's Finance Department. Responsibility for both the accuracy of the
presented data and the completeness and fairness of the presentation,
including all disclosures, rests with the County. It is believed the data, as
presented, is accurate in all material aspects; that it is presented in a
manner designed to fairly set forth the financial position and results of
operations of the County as measured by the financial activity of the various
funds; and that all disclosures necessary to enable the reader to gain the
maximum understanding of the County's financial activity have been included.
ACCOUNTING SYSTEM AND BUDGETARY CONTROL
The County's accounting records for general governmental operations are
maintained on a modified accrual basis, with the revenue being recorded when
available and measurable and expenditures being recorded when the services or
goods are received and the liabilities are incurred. Accounting records for
the proprietary funds and fiduciary pension trust funds are maintained on the
accrual basis.
In developing and altering the County's accounting system, consideration is
given to the adequacy of internal accounting controls. Internal accounting
controls are designed to provide reasonable, but not absolute, assurance
regarding:
the safeguarding of assets against loss from unauthorized use
or disposition, and
the responsibility of financial records for preparing financial
statements and maintaining accountability for assets.
7
Honorable Board of Commissioners - Continued:
The concept of reasonable assurance recognizes:
the cost of a control should not exceed the benefits likely to
be derived, and
the evaluation of costs and benefits requires estimates and
judgements by management.
All internal control evaluations occur within the above framework. It is
believed that the County's internal accounting controls adequately safeguard
assets and provide reasonable assurance of proper recording of financial
transactions.
Budgetary control was maintained at the department level by the encumbrance of
estimated purchase amounts prior to the release of purchase orders to vendors.
Purchase orders which result in an overrun of department balances are not
released until additional appropriations are made available. Open
encumbrances are reported as a reservation of fund balance at December 31,
1982.
A new automated accounting system was developed and made operational with the
beginning of the 1982 fiscal year to enhance financial management in Weld
County. The new accounting system as implemented has on-line inquiry
capabilities for all departments and on-line input for the Accounting staff.
THE. REPORTING ENTITY AND ITS SERVICES
The funds and entities related to the County of Weld included in our
Comprehensive Annual Financial Report are controlled by or dependent on the
County. Determination of "controlled by or dependent on" is based on criteria
developed by the Federal Bureau of The Census. Criteria deal with existence
as an organized entity; governmental character; and substantial autonomy.
Based on these criteria the various funds and account groups (being all the
funds and account groups of the County) shown in the Table of Contents are
included in this report.
The County provides the full range of County services contemplated by statute
or character. These include general government functions, public protection
and safety, health, social services, human resource services, public
improvements, road and bridge operations, planning and zoning, library
services, and general administrative services.
GENERAL GOVERNMENT FUNCTIONS
Revenue for general government functions totaled $36,149, 128 in 1982, an
decrease of 6.2% over 1981. General property taxes and specific ownership
taxes produced 36.4% of general revenue compared to 33.6% last year. The
amount of revenue from various sources and the increase over last year are
shown in the following tabulation:
8
Honorable Board of Commissioners - Continued:
Increase (Decrease)
Revenue Sources Amount Per Cent of Total for 1982
Taxes $ 13, 166,821 36.4% $ 219,258
Licenses and Permits 463,452 1.3% 62,782
Intergovernmental
Revenue 17,204,249 47.6% (3,129,540)
Charges for Services 1, 151,453 3.2% (729,876)
Fines and Forfeits 6,792 0.0% 3,684
Miscellaneous Revenue 2,995,621 8.3% 44,018
Fee Accounts 1, 160,740 3.2% 1,160,740
$ 36,149, 128 100.0% $(2,368,934)
Assessed values of $771.8 million represented an increase of 5.45% over the
preceding year. The increase is primarily attributed to oil production
activity in Weld County. The mill levy of 17. 172 mills was reduced by .075 of
a mill from the previous year.
Current tax collections were 99.37% of the tax levy, down .31% from last year.
Delinquent tax collections were $81 ,490, compared with $39,303 last year.
Allocations of property tax by purpose for 1982 and the preceding year are
shown as follows:
1981 1982
Purpose Mills Mills
General Fund 13.734 8.883
Special Revenue Funds 2.431 6.639
Capital Project Funds . 171 .260
Expendable Trust Funds .911 .864
Intergrovernmental Service Funds 0.000 .526
Total Tax Rate 17.247 17.172
Intergovernmental Revenue represented 47.6% of total general governmental
revenue, compared with 52.8% for the preceding year.
9
Honorable Board of Commissioners - Continued:
Expenditures for general governmental purposes total $35,412,407, a decrease
of 2.9% under 1981. Increases in levels of expenditures for major functions
of the County over the preceding year are shown in the following tabulation:
Increase (Decrease)
Function Amount Per Cent of Total for 1982
Current Operating:
General Government $ 5,400,021 15.2% $ (3,942)
Public Safety 5,229,851 14.8 1,704, 312
Public Works 6,997,923 19. 7 186, 181
Public Health &
Welfare 12,875,917 36.4 (904,984)
Culture & Recreation 524,375 1 .5 524,375
Conservation of
Natural Resources 9,812 0.0 9,812
Economic Assistance 3, 169,957 9.0 (3, 117,650)
Capital Outlay 485,735 1.4 (105,453)
Debt Service 4,874 0.0 4,874
Intergovernmental
Expenditures 375,305 1.0 375,305
Miscellaneous 338,637 1.0 255,043
$35,412,407 100.0% $(1,072, 127)
Weld County's finances were significantly impacted in 1982 by the local and
national economy. The reduced housing activity contributed to a slowing of
construction which reduced revenues from building permits. Generally poor
local economic conditions raised social services costs. Inflation continued
to adversely impact labor costs and expenditures for supplies. Factors
positively impacting Weld County's finances were increased interest and oil
royalty revenues.
Unreserved fund balance and retained earnings in the major operating funds
were maintained at adequate levels. The General Fund fund balance of
S1,007,579 was down $1,782,772 from last year. The $2,523, 191 balance in the
Special Revenue Funds was up from the previous year by 85.5%.
DEBT ADMINISTRATION
In 1982 the County continued to have no bonded indebtedness, nor does it have
any significant lease/purchase agreements for public facilities or equipment.
With the passage of HB 1579, Section 30-35-201, C.R.S. , 1973 now allows the
debt ceiling to be 3% of the assessed valuation of the County. Thus, Weld
County maintains over a twenty-three million dollar allowable debt capacity in
accordance with Colorado State Statutes.
10
Honorable Board of Commissioners - Continued:
CASH MANAGEMENT .
Cash temporarily idle during the year was invested in time deposits ranging
from 10 to 180 days to maturity. Interest earned on investments of cash held
by the County Treasurer was recorded as revenue in the General Fund, with
exception of interest attributed to the Federal Revenue Sharing Fund,
Insurance Fund, Antelope Hills Trust Fund, and the interest earned on certain
deposits held for other taxing authorities. The amount of interest earned was
$2,224, 128 in 1982.
CAPITAL PROJECT FUNDS
The Public Works - County Buildings Fund, established for the purpose of
accounting for the capital improvement projects on County buildings, had a
fund balance of $1,145,870 at the end of 1982. Anticipated or designated
projects pending at the end of 1982 for the funds accumulated include the
purchase of the Social Services Building ($707,000) and parking improvement
district for the Centennial Complex ($300,000) .
GENERAL FIXED ASSETS
The General Fixed Assets of the County are the fixed assets used in the
performance of general governmental functions and exclude the fixed assets of
the Internal Service Funds. As of December 31, 1982, the General Fixed Assets
of the County amounted to $18,764,474. This amount represents the original
cost of the assets and is considerably less than their present value.
Depreciation of General Fixed Assets is not recognized in the County's
accounting system.
•
PROSPECTS FOR THE FUTURE
With the passage of State Constitutional Amendment No. 1 in November, 1982,
the assessment ratio and property tax exemptions changed in the State of
Colorado. It is estimated that the assessed value for Weld County, because of
these tax law changes, will be decreased $50-100 millions in the coming year.
This reduction will adversely impact the debt limit which is 3% of assessed
value and increase the actual mill levy as the lower assessed value is applied
to the budget requirements.
The local economy, heavily dependent upon agriculture and oil production,
continued to be somewhat depressed. The local economic conditions have caused
unemployment to rise and have increased the costs of human service programs
provided in Weld County. Lower interest rates will substantially reduce
interest revenues in 1983 compared to 1982.
11
Honorable Board of Commissioners — Continued:
INDEPENDENT AUDIT
The Weld County Home Rule Charter requires an annual audit of the books of
accounts, financial records, and transactions of all administrative
departments of the County by independent certified public accountants selected
by the Board of County Commissioners, and engaged for a period not to exceed
five years. This requirement has been complied with and the auditor's report
has been included in this report.
CERTIFICATE OF CONFORMANCE
The Municipal Finance Officers Association of the United States and Canada
(MFOA) awarded a Certificate of Conformance in Financial Reporting to the
County of Weld, State of Colorado for its comprehensive annual financial.
report for the fiscal year ended December 31, 1981 .
In order to be awarded a Certificate of Conformance, a government must publish
an easily readable and efficiently organized comprehensive annual financial
report, whose contents conform to program standards. Such reports must
satisfy both generally accepted accounting principles and applicable legal
requirements.
A Certificate of Conformance is valid for a period of one year only. We
believe our current report continues to conform to Certificate of Conformance
Program requirements, and we are submitting it to MFOA to determine its
eligibility for another certificate.
ACKNOWLEDGEMENTS
Financial reports are valuable in that they provide a permanent historical
record of a governmental agency's operation to the management and the general
public. It is our belief that this is a comprehensive report of the 1982
financial transactions under our control and that the following statements
present an accurate, informative record of the financial activities of the
County of Weld and it 's financial condition at December 31 , 1982. The
preparation of this report could not be accomplished without the efficient and
dedicated services of the entire staff of the Accounting/Finance Department.
I should like to express my appreciation to all members of the department who
assisted and contributed to its preparation. I should also like to thank the
members of the Board of County Commissioners for their interest and support in
planning and conducting financial operations of the County in a responsible
and progressive manner.
Respectfully submitted,
Lu /L.Donald D. Warden, Director
Finance and Administration
DDW/ch
12
Certificate
of
Conformance
in Financial
Reporting
Presented to
County of Weld ,
State of Colorado
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
December 31, 1981
A Certificate of Conformance in Financial Reporting is
presented by the Municipal Finance Officers Association
of the United States and Canada to governmental units
and public employee retirement systems whose comprehensive
annual financial reports (CAFR's) are judged to substantially
conform to program standards.
/\�,
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6 CXxXAX O Pr;
�///J• SEAL
CORPoPAiIXN (I` L
Executive Director
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14
COUNTY OF WELD
STATE OF COLORADO
PRINCIPAL COUNTY OFFICIALS
December 31, 1982
Board of County Commissioners
Chuck Carlson
Norman Carlson
C. W. Kirby
John Martin
June K. Steinmark
Director of Finance and Administration
Donald D. Warden
Comptroller
Claud Hanes
Independent Auditor
Dollarhide & Schwartz
Certified Public Accountants
15
FINANCIAL
SECTION
itoti;A
W1CYc
GENERAL PURPOSE
FINANCIAL STATEMENTS
Vibe
GilDOLLARHIDE & SCHWARTZ
CERTIFIED PUBLIC ACCOUNTANTS P.O. BOX 310
1122 9th STREET•SUITE 102
GREELEY.COLORADO 80632
(303)352-7497
Board of County Commissioners
Weld County, Colorado
Greeley, Colorado
We have examined the combined financial statements of Weld County,
Colorado, as of and for the year ended December 31, 1982, as listed in the
table of contents. Our examination was made in accordance with generally
accepted auditing standards and, accordingly, included such tests of the
accounting records and such other auditing procedures as we considered
necessary in the circumstances.
In our opinion; the combined financial statements referred to above
present fairly the financial position of Weld County, Colorado, at December
31, 1982, and the results of its operations and the changes in financial
position of its proprietary fund types for the year then ended, in conformity
with generally accepted accounting principles applied on a basis consistent
with that of the preceding year.
Our examination was made for the purpose of forming an opinion on the
combined financial statements taken as a whole. The accompanying supplemental
statements and schedules, listed as Combining Statements, Individual Fund and
Account Group Statements, and Schedules listed in the table of contents, are
presented for purposes of additional analysis and are not a required part of
the combined financial statements of Weld County, Colorado. The information
has been subjected to the auditing procedures applied in the examination of
the combined financial statements and, in our opinion, is fairly stated in all
material respects in relation to the combined financial statements taken as a
whole. Our examination did not include the information presented in the
Statistical Section and, accordingly, we express no opinion l on it.
DOLL/SCHWARTZ
Greeley, Colorado
June 16, 1983
17
COUNTY OF WELD
STATE OF COLORADO
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
December 31, 1982 .
General Fund Types
Special Capital Special
General Revenue Projects Assessment
ASSETS
ASSETS:
Cash with treasurer $ 958,843 $ 2,454,232 $ 1,225,356 $ 2,801
Cash - other 111,762 11,840 -0- -0-
Investments -0- -0- -0- -0-
Receivables (net where applicable
of allowance for uncollectibles):
Accounts 350,449 228,694 -0- -0-
Special Assessments:
Current -0- -0- -0- 1,595
Deferred -0- -C- -0- 12,759
Current property taxes 8,139,526 5,044,866 206,602 -0-
Delinquent property taxes 40,836 23,284 826 -0-
Due from other governmental units 197,551 3,169,496 -0- -0-
Due from other county funds
(Note 2) 355,790 507,962 -0- -0-
Inventories -0- 446,562 -0- -0-
Advance to Special. Assessment Fund 14,354 -0- -0- -0-
Prepaid expenses 31,184 309 -0- -0-
Land -0- -0- -0- -0-
Land under capital lease (Note 4) -0- -0- -0- -0-
Land improvements -0- -0- -0- -0
Buildings -0- -0- -0-
Equipment and furniture -0- -0- -0- -0-
Less: Accumulated depreciation -0- -0- -0- -0-
TOTAL ASSETS $ 10,200,295 $ 11,887,245 $ 1,432,784 $ 17,155
(Continued on next page)
18
Proprietary Fiduciary Account
Fund Type Fund Type Group
Internal Trust and General Memorandum
Serviceency Fixed Assets Total
$ 850,169 $ 7,546,047 $ -0- $ 13,037,448
50 483 -0- 124,135
-0- 9,044,829 -0- 9,044,829
32,397 93,133 -0- 704,673
-0- -0- -0- 1,595
-0- -0- 12,759
463,578 545,162 -0- 14,399,734
1,300 3,410 -0- 69,656
29,436 -0- -0- 3,396,483
399,833 30,660 -0- 1,294,245
437,427 -0- -0- 883,989
-0- 14,354
2,020 25,168 -0- 58,681
414,574 -0- 993,069 1,407,643
274,820 -0- -0- 274,820
26,506 -0- 203,571 230,077
695,791 -0- 15,586,416 16,282,207
7,925,631 -0- 1,981,418 9,907,049
(3,777,652) -0- -0- (3,777,652)
$ 7,775,880 $ 17,288,892 $ 18,764,474 $ 67,366,725
19
COUNTY OF WELD
STATE OF COLORADO
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
December 31, 1982
Governmental Fund Types
Special Capital Special
General Revenue Projects Assessment
LIABILITIES AND FUND EQUITY
LIABILITIES:
Cash with treasurer - overdraft $ -0- $ 45,433 S -0- $ -0-
Warrants payable -0- -0- -0- -0-
Vouchers payable 213,330 251,809 69,418 -0-
Accrued liabilities 334,476 176,821 -0- -0-
Due to other governmental units 82,763 549,747
Due to other county funds
(Note 2) 216,278 724,155 10,894 2,801
Current portion of capital lease
obligation -0- -0- -0- -0-
Current portion of long-term
debt -0- -0- -0- -0-
Deferred revenue 8,139,526 7,164,201 206,602 22,308
Advance from General Fund:
Current -0- -0- -0- 1,595
Deferred -0- -0- -0- 12,759
Unexpended grant revenue 147,190 133,938
Other liabilities -0- 30,686 -0- -0-
Capital lease obligation (Note 4) -0- -0- -0- -0-
Total Liabilities 9,133,563 9,076,770 286,914 39,463
FUND EQUITY:
Investments in general fixed assets -0- -0- -0- -0-
Contributed capital -0- -0- -0- -0-
Retained earnings:
Reserved for claims -0- -0- -0- -0-
Unreserved -0- -0- -0- -0-
Fund balances:
Reserved for advance to special
assessment fund 14,354 -0- -0- -0-
Reserved for encumbrances 13,615 286,982 56,190 -0-
Reserved for employee benefits -0- -0- -0- -0-
Reserved for prepaid expenses 31,184 302 -0- -0-
Unreserved:
Designated for subsequent
year's expenditures 635,197 426,116 1,031,732 -0-
Undesignated 372,382 2,097,075 57,948 (22,308)
Total Fund Equity (deficit) 1,066,732 2,810,475 1,145,870 (22,308)
TOTAL LIABILITIES AND FUND
EQUITY S 10,200,295 $ 11,887,245 $ 1,432,784 $ 17,155
The Notes to Financial Statements are an integral part of this exhibit.
20
Proprietary Fiduciary Account
Fund Type Fund Type GrouGGroupl Memorandum
Internal Trust and Total
Service Agency Fixed Assets
-0- $ _0- $ 45,413
$ -0- $ 255,295 -0- 876,919
,295
122,268 220,094 _0-_ 569,748
58,451 65 -0- 5,762,225
6,100 5,123,615
313 085 -0- 1,294,245
27,032 ,
40,711
-0- _0_ 40,711
67,982
67,982 -0-545 162 -0- 16,541,377
463,578 ,
-0- 1,595
-0- -0 _0_ 12,759
-0- -0--0- _0_ 281,128
-0 2,163 -0- 32,849
-0- >-0- 40,710
40,710
826 832
6,459,414 -0- 25,822,956
,
$ 18,764,474 18,764,474
5,523,306
-0 -0- 5,523,306
-0- 213,589
213,589 1,212,153
1,212,153
14,354
356,787
_0.. 7,730,870
7,730,870 _0.. 31,486
-0-
2,093,045
5,603,705
-0- 3,098,608 _
6,949,048 10,829,478 18,764,474 41,543,769
288 892 $ 18,764,474 $ 67,366,725
$ 7,775,880 $ 17> > _
21
COUNTY OF WELD
STATE OF COLORADO
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
December 31, 1982
Governmental Fund Types
Special Capital Special
General Revenue Projects Assessment
REVENUE:
Taxes $ 6,954,977 $ 5,996,553 $ 215,291 $ -0-
Licenses and permits 222,111 241,341 -0- -0-
Intergovernmental revenue 197,699 17,006,550 -0- -0-
Charges for services 826,767 324,686 -0- -0-
Fines and forfeitures -0- 6,792 -0- -0-
Miscellaneous revenue 2,224,708 763,251 -0- 7,662
Fee Accounts 1,160,740 -0- -0- -0-
Total Revenue 11,587002 24,339,173 215,291 7,662
EXPENDITURES:
Current Operating:
General government 5,400,021 -0- -0- -0-
Public safety 5,229,851 -0- -0- -0-
Public works 424,869 6,573,054 -0- -0-
Public health and welfare 69,458 12,806,459 -0- -O-
Culture and recreation 111,616 412,759 -0- -0-
Conservation of natural resources 9,812 -0- -0- -0-
Economic assistance -0- 3,169,957 -0- -0-
Capital outlay 227,955 -0- 257,780 -0-
Debt service -0- -0- -0- 4,874
lntragovernmental expenditures -0- 375,305 -0- -0-
Miscellaneous 336,235 2,402 -0- -0-
Total Expenditures 11,809,817 23,339,936 257,780 4,874
EXCESS (DEFICIENCY) OF REVENUE
OVER EXPENDITURES (222,815) 999,237 (42,489) 2,788
OTHER FINANCING SOURCES (USES):
Operating transfers-in 115,258 2,806,900 935,814 -0-
Operating transfers-out (1,828,170) (2,355,964) -0- -0-
Total Other Financing
Sources (Uses) (1,712,912) 450,936 935,814 -0-
EXCESS (DEFICIENCY) OF REVENUE
AND OTHER SOURCES OVER
EXPENDITURES AND OTHER USES (1,935,727) 1,450,173 893,325 2,788
FUND BALANCE, (Deficit),
January 1, 1982 3,002,459 1,360,302 252,545 (25,096)
FUND BALANCE (Deficit),
December 31, 1982 $ 1,066,732 $ 2,810,475 $ 1,145,870 $ (22,308)
The Notes to Financial Statements are an integral part of this exhibit.
22
Fiduciary
Fund Types
Expendable Memorandum
Trusts Total
$ 716,434 $ 13,883,255
-0- 463,452
-0- 17,204,249
-0- 1,151,453
0- 6,792
147,304 3,142,925
-0- 1,160,740
863,738 37,012,866
-0- 5,400,021
-0- 5,229,851
-0- 6,997,923
-0- 12,875,917
-0- 524,375
0- 9,812
-0- 3,169,957
-0- 485,735
0- 4,874
-0- 375,305
-0- 338,637
-0- 35,412,407
863,738 1,600,459
-0- 3,857,972
-0- (4,184,134)
-0- (326,162)
863,738 1,274,297
739,267 5,329,477
$ 1,603,005 $ 6,603,774
2:3
COUNTY OF WELD
STATE OF COLORADO
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - ALL GOVERNMENTAL FUND TYPES
Year Ended December 31, 1982
General Special Revenue
Variance Variance
Estimate/ Favorable Estimate/ Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
REVENUE:
Taxes $ 6,954,977 S 6,939,920 $ 15,057 $ 5,996,553 S 5,990,634 $ 5,919
Licenses and permits 222,111 2.31,240 (9,129) 241,341. 140,000 101,341
Intergovernmental
revenue 197,699 256,471. (58,772) ].7,006,550 17,745,919 (739,369)
Charges for services 826,767 892,679 (65,912) 324,686 220,054 104,632
Fines and forfeiture -0- -0- -0- 6,792 4,800 1.992
Miscellaenous revenue 2,224,708 1,901,714 322,994 763,251 44,683 718,568
Fee accounts 1,160,740 1,042,275 118,465 -0- -0- -0-
Total Revenue 11,587,002 11 ,264,299 322,703 24,339,173 24,146,090 193,083
EXPENDITURES:
Current operating:
General government 5,400,021 5,540,716 140,695 -0- -0- -0-
Public safety 5,229,851 5,270,072 40,221 -0- -0- -0-
Public works 424,869 433,440 8,571 6,573,054 7,618,309 1,045,255
Public health and welfare 69,458 69,458 -0- 12,806,459 13,738,700 932,24].
Culture and recreation 111,616 113,114 1,498 412,759 409,294 (3,465)
Natural resources 9,812 9,818 6 -0- -O- -0-
Economic assistance -0- -0- -0- 3,169,957 2,298,435 (871,522)
Capital Outlay 227,955 231,105 3,150 -0- 19,857 19,857
Debt services -0- -0- -0- -0- -0- -0-
Intragovernmental
expenditures -0- -0- -0- 375,305 391,690 16,385
Miscellaneous 336,2:35 336,523 288 2,402 358,705 356,303
Total Expenditures 11,809,817 12,004,246 194,429 23,339,936 24,834,990 1,495)054
EXCESS (DEFICIENCY) OF
REVENUE OVER EXPENDITURES (222,815) (739,947) 517,132 999,237 (688,900) 1,688,137
OTHER FINANCING SOURCES
(USES):
Operating transfers-in 115,258 115,258 -0- 2,806,900 2,774,992 31,908
Operating transfers-out (1,828,170) (1,828,170) -0- (2355,964) (2,358,105) 2,141
Total Other Financing
Sources (Uses) (1,712,912) (1,712,912) -0- 450,936 416,887 34,049
EXCESS (DEFICIENCY) OF
REVENUE AND OTHER SOURCES
OVER EXPENDITURES AND
OTHER USES (1,935,727) (2,452,859) 517,132 1,450,173 (272,013) 1,722,186
FUND BALANCE, (Deficit),
January 1, 1982 3,002,459 3,002,459 -0- 1,360,302 1,360,302 -0-
FUND BALANCE (Deficit),
December 31, 1982 $ 1,066,732 $ 549,600 S 517,132 $ 2,810,475 $ 1,088,289 $ 1,722,186
The Notes to Financial Statements are an integral part of this exhibit.
24
Capital Projects _ Special Assessments Memorandum Total
Variance Variance Variance
Estimate/ Favorable Estimate/ Favorable Estimate/ Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable) Actual Budget (Unfavorable)
$ 215,291 $ 207,266 $ 8,025 -0- -0- -0- $ 13,166,821 $ 13,137,820 $ 29,001
-0- -0- -0- -0- -0- -0- 463,452 37] ,240 92,212
-0- -0- -0- -0- -0- -0- 17,204,249 18,002,390 (798,141)
-0- -0- -0- -0- -0- -0- 1.,151,453 1,112,733 38,720
-0- -0- -0- -0- -0- -0- 6,792 4,800 1,992
-0- -0- -0- 7,662 -0- 7,662 2,995,621 1,946,397 1,049,224
-0- -0- -0- -0- -0- -0- 1,160,740 1,042,275 118,465
215,291 207,266 8,025 7,662 -0- 7,662 36=149,128 35,617,655 531,473
-0- -0- -0- -0- -0- -0- 5,400,021 5,540,716 140,695
-0- -0- -0- -0- -0- -0- 5,229,851 5,270,072 40,221
-0- -0- -0- -0- -0- -0- 6,997,923 8,051,749 1,053,826
-0- -0- -0- -0- -0- -0- 12,875,917 13,808,158 932,241
-0- -0- -0- -0- -0- -0- 524,375 522,408 (1,967)
-0- -0- -0- -0- -0- -0- 9,812 9,818 6
-0- -0- -0- -0- -0- -0- 3,169,957 2,298,435 (871,522)
257,780 471,138 213,358 -0- -0- -0- 485,735 722,100 236,365
-0- -0- -0- 4,874 -0- (4,874) 4,874 -0- (4,874)
-0- -0- -0- -0- -0- -0- 375,305 391,690 16,385
-0- -0- -0- -0- -0- -0- 338,637 695,228 356t591
257,780 471,138 213,358 4,874 -0- (4,874) 35,417,407 37,310,374 1,897,967
- (42,489) (263,872) 221,383 2,788 -0- 2,788 736,721 (1,692,719) 2,429,440
935,814 700,000 235,814 -0- -0- -0- 3,857,972 3,590,250 267,722
-0- -0- -0- -0- -0- -0- (4,184,134) (4,186,275) 2,141
935,814 700,000 235 1814 -0- -0- -0- (326 162) (596,025) 269,863
893,325 436,128 457,197 2,788 -0- 2,788 410,559 (2,288,744) 2,699,303
252,545 252,545 -0- (25,096) (25,096) -0- 4,590,210 4,590,210 -0-
$1,145,870 $ 688,673 $ 457,197 $ (22,308) $ (25,096) $ 2,788 $ 5,000,769 $ 2,301,466 $ 2,699,303
25
COUNTY OF WELD
STATE OF COLORADO
COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS/
FUND BALANCES, ALL PROPRIETARY FUND TYPES AND PENSION TRUST FUNDS
Year Ended December 31, 1982
Proprietary Fiduciary
Fund Type Fund Type
Internal Pension Memorandum
Service Trust Total -
OPERATING REVENUE:
Taxes S 435,912 S -0- $ 435,912
Charges for services 4,538,712 -0- 4,538,712.
Appreciation in fair
value of investments -0- 502,895 502,895
Contributions -0- 1,19786 1,191,786
Total Operating Revenue 4,974,624 1,694,681 6,669,305
OPERATING EXPENSES:
Personnel services 1,507,120 -0- 1,507,120
Contractual services 272,995 -0- 272,995
Supplies 81,789 -0- 81,789
Materials 1,211,753 -0- 1,211,753
Heat, light and power 48,993 -0- 48,993
Depreciation 1,054,613 -0- 1,054,613
Repair and maintenance 41,990 -0- 41,990
Insurance and bonds 333,074 -0- 333,074
Claims 131,932 -0- 131,932
Other expenses 70,757 -0- 70,757
Benefit payments -0- 217,167 21.7,167
Refunds -0- 220,477 220,477
Administrative expenses -0- 66,498 66,498
Total Operating Expenses 4,755,016 504,142 5,259,158
Operating Income 219,608 1,190,539 1,410,147
NONOPERATING REVENUE (EXPENSES): 3 453
Farm Income 3,453 -0-
Gain on sale of fixed assets 77,730 -0- 77,730
Earnings on investments 19,276 571,561 590,837
Judgements and damages 23 -0- 23
Interest expense (42,286) - -0- (42,286)
Total Net Nonoperating Revenue 58,196 571,561 629,757
Income Before Operating
Transfers 277,804 1,762,100 2,039,904
OPERATING TRANSFERS-IN -0- 66,498 66,498
NET INCOME $ 277,804 $ 1,828,598 $ 2,106,402
RETAINED EARNINGS/FUND BALANCE,
January 1, 1982 $ 1,462,938 $ 6,747,934 S 8,210,872
Adjustment of prior periods 332 441
(Note 11) (315,000) 647,441
RETAINED EARNINGS/FUND BALANCE,
January 1, 1982 as restated 1,147,938 7,-395,375 8,543,313
RETAINED EARNINGS/FUND BALANCE,
December 31, 1982 $ 1,425,142 $ 9,223,973 $10,649,715
The Notes to Financial Statements are an integral part of this exhibit.
26
COUNTY OF WELD
STATE OF COLORADO
COMBINED STATEMENT OF CONTRIBUTIONS -
ALL PROPRIETARYFUND TYPES
Year Ended December 31, 1982
Proprietary
Fund Type
Internal
Service
CONTRIBUTIONS
January 1, 1982 $ 4,882,146
Adjustment of prior periods 315,000
CONTRIBUTIONS
January 1, 1982 as restated 5,197,146
TRANSFERS IN 326,160
CONTRIBUTIONS
December 31, 1982 $ 5,523,306
The Notes to Financial Statements are an integral part. of this exhibit.
27
COUNTY OF WELD
STATE OF COLORADO
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION -
ALL PROPRIETARY FUND TYPES AND PENSION TRUST FUNDS
Year Ended December 31 , 1982
Proprietary Fiduciary
Fund Type Fund. Type._
Internal — eennssion Memorandum
Service Trust Total
WORKING CAPITAL PROVIDED:
Net Income $ 277,804 $ 1,828,598 $ 2,106,402
Add: Expenses deducted
which did not re-
quire outlay of
working
Depreciation al
1,054,613 -0- 1,054,613
Less: Gain on sale of
fixed assets (77,730) -0- (77,730)
Working capital provided
from operations 1,254,687 1,828,598 3,083,285
Contributions from general fund 326,160 -0- 326,160
Proceeds from sale of fixed
assets 182,198 -0- 182,198
Total Working Capital
Provided 1,763,045 1828,598 3,591,643
WORKING CAPITAL APPLIED:
Acquisition of fixed assets 1,567,743 -0- 1,567,743
Payments and current maturities
of long-term debt and capital
lease obligations 237,480 -0- 237,480
Total Working Capital
Applied 1,805,223 -0- 1,805,223
INCREASE (DECREASE) IN
WORKING CAPITAL $ (42,178) $ 1,828,598 $ 1,786,420
(Continued on next page)
28
COUNTY OF WELD
STATE OF COLORADO
COMBINED STATEMENT OF CHANCES IN FINANCIAL POSITION -
ALL PROPRIETARY FUND TYPES AND PENSION TRUST FUNDS
Year Ended December 31, 1982
Proprietary Fiduciary
Fund Type Fund Type
Internal Pension Memorandum
Service Trust Total
CHANGES IN COMPONENTS OF WORKING
CAPITAL:
Increase (decrease) in current.
assets:
Cash with treasurer $ 6,274 $ 99,735 $ 106,009
Cash - other -0- (1,292) (1,292)
Investments -0- 1,794,290 1,794,290
Receivables:
Accounts (486,695) 18,553 (468,142)
Current property taxes 463,578 -0- 463,578
Delinquent property taxes 1,300 -0- 1,300
Due from other governmental
units (59,755) -0- (59,755)
Due from other county funds (114,932) (88,100) (203,032)
Inventories 41,001 -0- 41,001
Prepaid expenses (3,980) X801 4,821
Net increase (decrease)
in current assets (153,209) 1,831,987 1,678,778
(Increase) decrease in current
liabilities:
Cash with treasurer-overdraft 11,062 -0- 11,062
Vouchers payable 77,118 (3,389) 73,729
Accrued liabilities 9,406 -0- 9,406
Due to other governmental units (6,100) -0- (6,100)
Due to other county funds 87,533 -0- 87,533
Current portion of long-term
debt (14,010) -0- (14,010)
Deferred revenue (57,789) -0- (57,789)
Other liabilities 3,811 -0- 3,811
Net (increase) decrease
in current liabilities 111,031 (3,389) 107,642
INCREASE (DECREASE) IN
WORKING CAPITAL $ (42,178) $ 1828,598 $ 1,786,420
The Notes to Financial Statements are an integral part of this exhibit.
29
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS
Year Ended December 31, 1982
Note 1 - Summary of Significant Accounting Policies:
The accounting and reporting policies of Weld County, Colorado
conform to generally accepted accounting principles as set forth by
the American Institute of Certified Public Accountants and the
National Council on Governmental Accounting. The following summary
of significant accounting policies is presented to assist the reader
in evaluating the County's financial statements.
BASIS OF PRESENTATION:
Each fund is an independent fiscal and accounting entity with a
self-balancing set of accounts recording cash and other
financial resources together with all related liabilities,
residual equities and balances which are segregated for the
purpose of carrying on specific activities or attaining certain
objectives in accordance with special regulations,
restrictions, or limitations. In addition to the funds, a
self-balancing account group is established to account for the
general fixed assets of the County. The various funds are
grouped into six generic fund types under three broad fund
categories as follows:
GOVERNMENTAL FUND TYPES:
All governmental funds and expendable trust funds are
accounted for on a spending or "financial flow"
measurement focus. This means that only current assets
and current liabilities are generally included on their
balance sheets. Their reported fund balance (net current
assets) is considered a measure of "available spendable
resources". Governmental fund operating statements
present increases (revenue and other financing sources)
and decreases (expenditures and other financing uses) in
net current assets. Accordingly, they are said to present
a summary of sources and uses of "available spendable
resources" during a period.
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 revenue are reflected in this fund.
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.
30
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS (Continued)
Year Ended December 31, 1982
Note 1 - Summary of Significant Accounting Policies (Continued) :
BASIS OF PRESENTATION (continued) :
Capital Projects Funds:
Capital Projects Funds are established to account for
financial resources used for the acquisition or im-
provement of the capital facilities of the County.
Special Assessment Funds:
Special assessment funds are used to account for the
financing of public improvements or services deemed
to benefit the properties against which special
assessments are levied.
PROPRIETARY FUND TYPES:
All proprietary funds and pension trust funds are
accounted for on a cost of services or "capital
maintenance" measurement focus. This means that all
assets and all liabilities (whether current or noncurrent)
associated with their activity are included on their
balance sheets. Their reported fund equity (net total
assets) is segregated into contributed capital and
retained earnings components. Proprietary fund type
operating statements present increases (revenue) and
decreases (expenses) in net total assets.
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.
FIDUCIARY FUND TYPES:
Trust and Agency Funds:
Trust and Agency Funds are established to record
transactions relating to assets held by the County in
the capacity of trustee, custodian or agent for
individuals, governmental entities and non-public
organizations. These include expendable trust,
pension trust and agency funds.
The General Purpose Financial Statements present a combined
overview of all generic fund types and account groups of the
County.
31
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS (Continued)
Year Ended December 31 , 1982
Note 1 - Summary of Significant Accounting Policies (Continued) :
FIXED ASSETS, LONG-TERM LIABILITIES AND LANG-TERM RECEIVABLES:
The accounting and reporting treatment applied to the fixed
assets and long—term liabilities associated with a fund are
determined by its measurement focus as discussed above.
All fixed assets are valued at historical cost or estimated
historical cost if actual historical cost is not available.
Donated fixed assets are valued at their estimated fair value
on the date donated.
Fixed assets used in governmental fund type operations are
accounted for in the General Fixed Assets Account Group, rather
than in governmental funds. Acquisitions of general fixed
assets are recorded as capital outlay expenditures within the
governmental funds. Public domain ("infrastructure") general
fixed assets consisting of roads, bridges and rights—of—way are
not capitalized. No depreciation has been provided on general
fixed assets.
Depreciation of all exhaustible fixed assets used by
proprietary funds is charged as an expense against their
operations. Accumulated depreciation is reported on
proprietary fund balance sheets. Depreciation has been
provided using the straight line method over the estimated
useful lives, as follows:
Buildings 30 years
Land Improvements 20 years
Equipment and furniture 3-10 years
Weld County has no long-term liabilities expected to be
financed from governmental funds. If such liabilities existed,
they would be accounted for in the General Long-Term Debt
Account Group, not in the governmental funds.
Noncurrent portions of long-term receivables due to
governmental funds are reported on their balance sheets, in
spite of their spending measurement focus. Special reporting
treatments are used to indicate, however, that they should not
be considered "available spendable resources," since they do
not represent net current assets. Recognition of governmental
fund type revenue represented by noncurrent receivables is
deferred until they become current receivables. Noncurrent
portions of long-term loans receivable are offset by fund
balance reserve accounts.
32
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS (Continued)
Year Ended December 31 , 1982
Note 1 - Summary of Significant Accounting Policies (Continued) :
BASIS OF ACCOUNTING:
Basis of Accounting refers to when revenue and expenditures or
expenses 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 recognized in the year in which it becomes both
measurable and available as net current assets.
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) revenue sharing
entitlements; 3) property taxes, assessed in 1982 payable in
1983; and 4) various routinely provided services (ambulance and
health department) . Unbilled charges for services are recorded
in the appropriate funds at year end.
Expenditures are generally recorded when the related fund
liability is incurred. An exception to this general rule is
that accumulated unpaid sick pay is not accrued.
Proprietary funds and pension trust funds follow the accrual
basis of accounting whereby revenue is recognized in the year
in which it is earned and becomes measurable. Expenses are
recorded when liabilities are incurred.
Agency funds are custodial in nature (assets equal liabilities)
and do not involve measurement of results of operations.
ENCUMBRANCES:
Weld County utilizes the encumbrance method of recording
commitments related to unperformed contracts for goods and
services. Under this method, outstanding encumbrances at year
end are recorded as a reservation of fund balance since they do
not constitute expenditures or liabilities. An appropriation
is made in the subsequent year to provide authority to complete
the transaction.
33
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS (Continued)
Year Ended December 31, 1982
Note 1 - Summary of Significant Accounting Policies (Continued) :
BUDGET:
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 Administration is 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 County Commissioners through
a supplemental appropriation ordinance. During 1982, four
supplemental appropriation ordinances were enacted.
INVESTMENTS:
Investments of the pension trust funds are stated at fair
market value.
PROPERTY TAXES:
Property taxes attach as an enforceable lien on property as of
January 1. Taxes are levied on January 1 and payable in two
installments on March 1 and August 1, 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 valorum tax levies
for county purnoses, 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 valorum taxation in the preceding year, plus five per
cent (57) „ 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.
34
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS (Continued)
Year Ended December 31, 1982
Note 1 - Summary of Significant Accounting Policies (Continued) :
PROPERTY TAXES (Continued) :
However, no such excess levy shall be granted which will allow
a greater revenue than would be produced by applying the
previous year mill levy to the current years assessed
valuation. If the County Council does not grant an increased
levy, or the increase is beyond that which the council is
authorized to grant, the question may be submitted to the
qualified electors of the county at a general or special
election called for that purpose.
Unless authorized by the State Division of Local Government
Section 26-1-125, Colorado Revised Statutes (C.R.S.) 1973,
restricts the maximum mill levy for the Social Services Fund to
2.50 mills. In 1982 the mill levy in Weld County for the
Social Services Fund was 2. 399 mills. Section 25-3-30, C.R.S.
1973 restricts the Weld County General Hospital Trust Fund to
3.00 mills each year. For 1982, the :Levy was .864 mills.
Section 30-25-201, C.R.S. 1973, formerly restricting the
General Fund mill levy was repealed effective June 19, 1981.
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.
The original January 1, 1982 levies for the applicable funds of
the County are as follows:
Levy
Mills Amount
General Fund 8.883 $ 6,856,420
Road & Bridge 2.802 2, 162,389
Social Services Fund 2. 399 1,851 ,685
Contingency 1.438 1, 109,777
Public Works Fund -
County Buildings .260 200,266
Weld County General
Hospital Trust Fund .864 667,000
IGS - Insurance .526 405,789
17. 172 $13,253,326
35
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS (Continued)
Year Ended December 31, 1982
Note 1 - Summary of Significant Accounting Policies (Continued) :
INVENTORIES:
Inventories of governmental funds, which consist of expendable
materials held for consumption, are stated at the lower of cost
or market, determined by the first—in, first—out method. These
funds follow the consumption method of accounting whereby
expenditures are recorded at the time the inventory items are
used.
Inventories of proprietary funds are recorded at the lower of
cost or market. Cost is determined by the average cost method.
INTERFUND TRANSACTIONS:
Interfund transactions resulting from reimbursements, operating
transfers, and charges for services rendered, are recorded as
due to or due from other county funds.
Residual equity transfers represent nonrecurring or nonroutine
transfers of equity between funds. All other interfund
transfers are recorded as operating transfers.
ADVANCE TO OTHER FUNDS:
Non-current portions of long-term interfund loans receivable
(reported in "Advance to" asset accounts) are equally offset by
a fund balance reserve account which indicates that they do not
constitute "available spendable resources', since they are not a
component of net current assets. Current portions of long-term
interfund loans receivable (reported in "Due From" asset
accounts) are considered "available spendable resources".
SICK-LEAVE AND VACATION PAY:
Sick-leave is earned when vested but recorded as an expenditure
upon payment. In the event of retirement or termination, an
employee is paid for 50% of accumulated sick-leave hours up to
the equivalent of one month. At December 31, 1982, the
liability for accumulated sick-leave approximated $570,788.
Unused vacation time is forfeited annually at December 31.
36
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS (Continued)
Year Ended December 31 , 1982
Note 1 - Summary of Significant Accounting Policies (Continued) :
DESIGNATED FUND BALANCE:
Fund balance designated for subsequent year's expenditures
represents fund balance commitments for appropriated expenditures in excess of anticipated revenue for the year
ending December 31., 1983.
GRANT REVENUE:
Grant revenue is recognized to the extent of expenditures
incurred. The portion of the total grant which has not been
spent is reflected as unexpended grant revenue and is
represented by cash and receivables, less related liabilities.
NON-FEDERAL IN-KIND CONTRIBUTIONS:
Volunteers assist the various federally funded programs of the
Human Resources Fund (a special revenue fund) in providing
transportation and various other program functions. The
volunteer labor is recognized as a contributed revenue at $3. 35
per hour. Certain volunteer labor is recorded at higher rates
based upon the individual's professional experience. Volunteer
mileage is recorded at 20C per mile. Donated food, clothing,
and other goods are recognized as contributed revenue at their
fair market. value. Included as a separate category are the
offsetting in-kind expenditures.
TOTAL COLUMNS ON GENERAL PURPOSE FINANCIAL STATEMENTS:
Total columns on the General Purpose Financial Statements are
captioned Memorandum Total to indicate that they are presented
only to facilitate financial analysis. Data in these columns
do not present financial position, results of operations, or
changes in financial position in conformity with generally
accepted accounting principles. Neither is such data
comparable to a consolidation. Interfund eliminations have not
been made in the aggregation of this data.
FINANCIAL STATEMENTS NOT INCLUDED:
Financial statements of the North Colorado Medical Center are
not included in the Weld County Comprehensive Annual Financial
Report because the hospital is under the direction of an
independent board of trustees. The County does not exert any
significant influence or control over the Hospital Board of
Trustees, nor does it guarantee any of the hospital's
outstanding debt.
37
Note 2 - Individual Fund Interfund Receivable and Payable Balances:
Interfund receivable and payable balances at December 31, 1982 are as
follows:
lnterfund Interfund
Receivables Payables
General Fund $ 355,790 $ 216,278
Special Revenue Funds:
Road and Bridge Fund 488,096 262,821
Social Services Fund -0- 10,199
Federal Revenue Sharing Fund -0- 380,480
Conservation Trust Fund -0- -0-
Public Health Fund 906 12,477
Library Fund -0-- 7,075
Human Resources Fund 18,960 20,258
Solid Waste Fund -0- 30,845
Capital Projects Funds -0- 10,894
Special Assessment Funds:
Improvement District Number 1981-2 -0- 2,801
Elmore Road
Internal Service Funds:
Motor Vehicle Fund 287,458 7,486
Printing and Supply Fund -0- 2,554
Computer Services Fund 109,381 1,490
Insurance Fund 2,994 15,502
Trust and Agency Funds:
Hospital Agency Fund -0- 295,242
Weld County Retirement Fund -0- 83
Payroll Agency Fund _ 30,660 17,760
, 1,294,245 $1,294,245
Note 3 - Changes in General Fixed Assets:
•d
A summary of changes in general fixed assets follows:
in. Balance Balance
1/1/82 Additions Deletions 12/31/82
Land $ 993,069 $ -0- $ -0- $ 993,069
Land improvements 199,455 4, 116 -0- 203,571
Buildings 15,332,977 253,439 -0- 15,586,416
Equipment and
furniture 1,741,658 309,074 69,314 1,981,418
1Q
Total $18,267,159 $566,629 $69,314 $18,764,474
-o. Transfers among departments of $78, 349 are not included above.
Note 4 - Capital Lease Obligation:
The following is an analysis of leased property at December 31,
1982:
)e
Land $274,820
F The County leases 106 acres of land primarily for the excavation of
gravel. The lease, which expires in 1985, is payable in annual
installments. The County has the option to purchase the land in
p 1985 for $1,100. Minimum commitments under the lease together with
1 the present value of the net minimum payments are as follows as of
December 31, 1982:
S Year Ending December 31,
1983 $ 48,853
1984 43,781
1985 1, 100
p Total minimum payments 93,734
C Less amount representing interest 12,313
Present value of net estimated payments 81,421
cu Current portion 40,711
Capital lease obligation-long term $ 40_,710
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS (Continued)
Year Ended December 31, 1982
Note 8 - Operating Leases:
On May 30, 1973, the County entered into a lease agreement for a
building used by the Department of Social Services. The term of the
lease is for ten years, commencing April 1, 1974 and expiring March
31, 1984. Lease expenditures for the year ended December 31 , 1982
were $88,551.
Minimum commitments at December 31 , 1982 under the lease agreement
are $110,689, payable as follows:
Year Amount
1983 $ 88,551
1984 $ 22, 138
The County, on January 24, 1983 executed the option to purchase the
building at the termination of the initial ten year term of the
lease. The option purchase price is $707,300.
The County leases various computer peripheral equipment. These
leases are for one year at a time and may be terminated at the end
of that year. Lease expense for the year ended December 31, 1982
was $42,885.
Note 9 - Weld County Retirement Plan:
The Weld County Retirement Plan is a defined benefit pension plan
covering substantially all permanent full-time employees of Weld
County. Established in 1969, the Plan provides for pension, death
and disability benefits. The total pension expense for the year
ended December 31, 1982 was $504, 142. Based upon the actuarial
valuation report at December 31, 1982, there is no liability for
unfunded past service cost. There are no statutory funding
requirements for the Weld County Retirement Plan.
As a condition of employment, employees are required to become
members of the Plan. Employees are required to contribute 4% of
monthly compensation plus 2% of monthly compensation in excess of
$400. The County will match employee contributions and will make
such other contributions as may be necessary to finance prior
service benefits provided by the Plan.
42
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS (Continued)
Year Ended December 31 , 1982
Note 9 - Weld County Retirement Plan (Continued) :
The County reserves the right to discontinue, at its sole
discretion, all County contributions to the Plan. Such
discontinuance shall be deemed to be a complete termination of the
Plan. The County also reserves the right to alter, amend, or
terminate the Plan, or any part thereof, in such manner as it may
determine, provided that no retirement benefit payable to any
employee shall be less than that provided by his accumulated
contributions. In addition, no part of the Fund is recoverable by
the County until the Plan has satisfied all liabilities with respect
to current and former employees.
Accumulated benefits of the Retirement Plan are those annual pension
benefits that individual participants have accumulated under the
Plan's benefit accrual provision based on their current salary and
service to date. The current value of those accumulated benefits at
December 31, 1982, detailed below is the aggregate of participants'
accumulated benefits adjusted to reflect the life expectancy of
participants and discounted for the time value of money (that is,
interest) .
Actuarial Present Value of Accumulated Plan Benefits:
Vested Benefits:
Active members $4,936,147
Retired members and beneficiaries 1,977,719
Terminated vested members 164,809
Nonvested Benefits 652,195
Total Actuarial Present Value of
Accumulated Plan Benefits $7,730,870
The weighted average assumed rate of return used in determining the
actuarial present value of accumulated plan benefits was 6%.
Note 10 - Contingent Liabilities:
The County is currently the defendant in several lawsuits. Based
upon the opinion of legal counsel, these claims would be covered by
the protected self-insurance and/or there does not appear to be a
43
COUNTY OF WELD
STATE OF COLORADO
NOTES TO FINANCIAL STATEMENTS (Continued)
Year Ended December 31 , 1982
Note 10 - Contingent Liabilities (Continued)
threat of significant liability to the County. Self-insurance for
liability exposure is maintained by the Insurance Fund in the
Internal Service Fund group. Self-insurance is in effect for losses
up to $100,000 per occurrence. Losses greater than $100,000 per
occurrence, and those in excess of the aggregate stop loss, are
insured by private insurance companies. County-wide annual
aggregate losses are limited to $325,000.
The County participates in a number of federal and state grant
programs. Principal funding agencies include the Office of Revenue
Sharing, Department of Labor, Community Services Administration,
Department of Health and Human Services and Area Agency on Aging.
These programs are subject to program compliance audits by the
grantors or their representatives. The audits of these programs for
the year ended December 31, 1982 have not yet been conducted.
Accordingly, the County's compliance with applicable grant
requirements will be established at some future date. The amount,
if any, of expenditures which may be disallowed by the granting
agencies cannot be determined at this time although the County
expects such amounts, if any, to be immaterial.
Note 11 - Adjustment of Prior Periods:
Fund balance reserved for employee benefits of the Weld County
Retirement Fund (a pension trust fund) at January 1, 1982, has been
restated to correct a $647,441 understatement of the valuation of
investments.
Contributed capital for the Computer Services Fund at January 1 ,
1982 has been restated to correct a $315,000 understatement. The
contribution of $315,000 was erroneously recorded as an operating
transfer-in for 1981.
The effect on prior period net income and working capital is as
follows:
Computer
Retirement Fund _ Services Fund
Net Working Net Working
Income Capital Income Capital
As Previously
Reported $1, 107,829 $6,747,934 $418,742 $18,862
Prior Period
Adjustment 647,441 647,441 (315,000) (315,000)
As Adjusted $1,755,270 $7,395,375 $103,742 $(296, 138)
44
COMBINING STATEMENTS,
INDIVIDUAL FUND AND
ACCOUNT GROUP
STATEMENTS,
AND SCHEDULES
orThrei
WE�Yc
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.
arHffin
COLORADO
COUNTY OF WELD
STATE OF COLORADO
GENERAL FUND
BALANCE SHEET
December 31 , 1982
ASSETS
ASSETS:
Cash with treasurer $ 958,843
Cash — other 111,762
Receivables (net where applicable of allowance for uncollectibles) :
Accounts — ambulance service 183, 100
Accounts — other 167,349
Current property taxes 8, 139,526
Delinquent property taxes 40,836
Due from other governmental units 197,551
Due from other county funds 355,790
Advance to Special Assessment Fund 14,354
Prepaid expenses 31,184
TOTAL ASSETS $ 10,200,295
LIABILITIES AND FUND BALANCE
LIABILITIES:
Vouchers payable $ 213,330
Accrued liabilities 334,476
Due to other governmental units 82,763
Due to other county funds 216,278
Deferred revenue 8,139,526
Unexpended grant revenue 147, 190
Total Liabilities $ 9, 133.563
FUND BALANCE:
Reserved for advance to Special Assessment Fund $ 14,354
Reserved for encumbrances 13,615
Reserved for prepaid expenses 31,184
Unreserved:
Designated for subsequent year's expenditures 635, 197
Undesignated 372,382
Total Fund Balance 1,066,732
TOTAL LIABILITIES AND FUND BALANCE $ 10,200_,295
The Notes to Financial Statements are an integral part of this exhibit.
46
COUNTY OF WELD
STATE OF COLORADO
GENERAL FUND
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
Year Ended December 31 , 1982
REVENUE (Schedule 1) : $ 6,954,977
Taxes 954, 977
Licenses and permits 122,111
Intergovernmental revenue 197,699
Charges for services 82,826,768
Miscellaneous revenue 2, 224,708
Fee accounts
11 ,587,002
Total Revenue
EXPENDITURES (Schedule 2) :
Current Operating: 5,400,021
General government 5,400,021
Public safety 424,869
Public works 24,869
Public health and welfare 111,616
Culture and recreation 9,616
Conservation of natural resources 336,235
Miscellaneous 336,235
Capital outlay
Total Expenditures 11,809,817
EXCESS (DEFICIENCY) OF REVENUE OVER EXPENDITURES (222,815)
OTHER FINANCING SOURCES (USES) : 115,258
Operating transfers-in (Schedule 1) (1 115, 258)
Operating transfers-out (Schedule 3)
Total Other Financing Sources (Uses)
(1,712,912)
EXCESS (DEFICIENCY) OF REVENUE OVER EXPENDITURES (1,935,727)
AND OTHER USES
FUND BALANCE, January 1, 1982 3,002,459
FUND BALANCE, December 31, 1982 $ 1,066,732
The Notes to Financial Statements are an integral part of this exhibit.
47
COUNTY OF WELD Schedule 1
STATE OF COLORADO Page 1
GENERAL FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
TAXES:
General property taxes $ 6,850,743/ $ 6,876,420 $ (25,677)
Severance tax 1,243w -0- 1,243
Tobacco products 72,088' 63,500 8,588
Penalties and interest on
delinquent taxes 30,903J _ -0- 30,903
Total Taxes 6,954,977 6,939,920 15,057
LICENSES AND PERMITS:
Business licenses and permits:
Business licenses — :Liquor 5,9461 6,000 (54)
Security licenses —0— 2,000 (2,000)
Nonbusiness licenses and permits:
Building permits 144,432' 147,500 (3,068)
Electrical permits 47,204 52,000 (4,796)
Planning commission permits 24,524' 23,740 784
Other 5 —0— 5
Total Licenses and Permits 222, 111 231,240 (9,129)
INTERGOVERNMENTAL REVENUE:
Federal operating grants:
IV-D Incentive 75,994 60,000 15,994
State operating grants:
Community Corrections 52,005 90,625 (38,620)
Juvenile Diversion 28,308 44,250 (15,942)
State shared revenues:
State shared salaries 26,267 28,600 (2,333)
Local Revenue:
Cities and Towns 15,125 32,996 (17,871)
Total Intergovernmental
Revenue $ 197,699 $ 256,471 $ (58,772)
(Continued on next page)
48
COUNTY OF WELD Schedule 1
STATE OF COLORADO Page 2
GENERAL FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
CHARGES FOR SERVICES:
Social Services $ 59,567 $ 59,000 $ 567
Rescue unit fees 558,591 535,950 22,641
Public safety 15,672 17,874 (2,202)
Other 192,937 279,855 (86,918)
Total Charges for Services 826,767 892,679 (65,912)
MISCELLANEOUS REVENUE:
Earnings on investments 1,500,389 ' 1,236,667 263,722
Rents 23,784 21 ,237 2,547
Royalties 338, 146' 300,000 38, 146
A-87 cost plan 140,538-'. 170,000 (29,462)
Other 221,851 173,810 48,041
Total Miscellaneous Revenue $ 2,224,708 $ 1,901,714 $ 322,994
FEE ACCOUNTS:
Sheriff's fees $ 95,095 $ 63,275 $ 31,820
Clerk and recorder fees 709,630 % 630,000 79,630
Treasurer fees 315,854Z 310,000 5,854
Assessor's fees 40, 161- 39,000 1,161
Total Fee Accounts 1, 160,740 1,042,275 118,465
TOTAL REVENUE $11,587,002 $11,264,299 $ 322,703
The Notes to Financial Statements are an integral part of this schedule.
49
COUNTY OF WELD Schedule 2
STATE OF COLORADO Page 1
GENERAL FUND
Schedule of Expenditures Compared with Budget
Year Ended December 31 , 1982
Variance
Favorable
Actual Budget (Unfavorable)
GENERAL GOVERNMENT:
Commissioners - office of
the board $ 211, 115 $ 211, 131 $ 16
County Attorney 215,523 215,575 52
Public Trustee 985 1,500 515
Planning and zoning 162,488 168,349 5,861
County Clerk 915,221 928,655 13,434
Elections and registration 248,705 267,986 19,281
County Treasurer 348,771 356,479 7,708
County Assessor 709,908 736,440 26,532
Maintenance of buildings
and grounds 888,076 888,150 74
County Council 6,034 27,817 21,783
District Attorney 692,962 693,047 85
Juvenile Diversion 60,217 100,775 40,558
Financial Administration 107,603 108,004 401
General Accounting 271,801 271,880 79
Purchasing 67,711 67,745 34
Personnel 247,094 251,310 4,216
PBX Phone Service 245,807 245,873 66
Total Genera]. Government 5,400,021 5,540,716 140,695
PUBLIC SAFETY:
Sheriff Administration 732,456 732,489 33
Crime control and investigation 1,534, 177 1,534,546 369
Possee - special deputies 3, 119 3, 141 22
Communications services 281,613 281,649 36
Ambulance services 629,639 629,720 81
Pierce ambulance services 23,075 23,356 281
County Coroner 40,712 40,794 82
Correctional administration 1,429,622 1,433,624 4,002
Community Corrections 35,299 65,625 30,326
Delinquents and other institutions 122,084 123,694 1,610
Building inspection 222,358 222,690 332
Civil defense 1, 155 1,659 504
Predatory animal control 20,000 22,455 2,455
Animal control 50,632 50,682 50
Pest and weed control 103,910 103,948 38
Total Public Safety 5,229,851 5,270,072 40,221
(Continued on next page)
50
COUNTY OF WELD Schedule 2
STATE OF COLORADO Page 2
GENERAL FUND
Schedule of Expenditures Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
PUBLIC WORKS:
General engineering $ 166,942 $ 172,412 $ 5,470
Extension services 152,505 155,560 3,055
Veterans' office 40,422 40,468 46
Airport 65,000 - 65,000 _ -0-
Total Public Works 424,869 433,440 8,571
PUBLIC HEALTH AND WELFARE:
Mental Health 69,458 69,458 -0-
Total Health and Welfare 69,458 69,458 -0--
CULTURE AND RECREATION:
Exhibition building 61,924 61,932 8
Missile site park 11,767 12,923 1, 156
County fair 37,925 38,259 334
Total Culture and Recreation 111,616 113,114 1,498
CONSERVATION OF NATURAL RESOURCES:
Northern Colorado Research
Center 3,000 3,000 -0-
West Greeley Soil Conservation 6,812 _ 6,818 6
Total Conservation of
Natural Resources 9,812 9,818 6
MISCELLANEOUS:
Other 336,235 336,523 288
Total Miscellaneous 336,235 336,523 288
CAPITAL OUTLAY:
Equipment 227,955 231, 105 3, 150
Total Capital Outlay 227,955 231,105 3,150
TOTAL EXPENDITURES $11,809.817 $12,004,246 $ 194,429
The Notes to Financial Statements are an integral part of this schedule.
51
COUNTY OF WELD Schedule 3
STATE OF COLORADO
GENERAL FUND
Schedule of Operating Transfers-in Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
Operating Transfers in:
Contingent $ 115,258 $ 115,258 $ -0-
TOTAL OPERATING TRANSFERS-IN $ 115,258 $ 115,258 j -0-
Schedule of Operating Transfers-Out Compared with Budget
Year Ended December 31 , 1982
Variance
Favorable
Actual Budget (Unfavorable)
OPERATING TRANSFERS-OUT:
Library Fund $ 346,508 $ 346,508 $ -0-
Public Health Fund 444,316 444,316 -0-
Human Resources Fund 11, 186 11, 186 -D-
Public Works Fund -
County Buildings 700,000 700,000 -0-
Computer Services Fund 230,000 230,000 -0-
Motor Pool 96,160 96,160 -0-
TOTAL OPERATING TRANSFERS-OUT $ 1,828,170 $ 1,828,170 $ -0-
The Notes to Financial Statements are an integral part of this schedule.
52
SPECIAL REVENUE
FUNDS
Special Revenue Funds are established to account for taxes or other earmarked
revenues of the County which finance specified activities as required by law
or administrative action.
pa*,
COLORADO
COUNTY OF WELD
STATE OF COLORADO
SPECIAL REVENUE FUNDS
EXPLANATIONS OF INDIVIDUAL FUNDS
December 31, 1982
Road and Bridge Fund:
The Road and Bridge 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.
Social Services Fund:
The Social Services Fund accounts for the various public welfare programs
administered by the County.
Federal Revenue Sharing Fund:
Federal Revenue Sharing entitlements and expenditures are recorded in
this fund in accordance with the regulations of the Office of Revenue
Sharing.
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.
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 Public Health Department provides health services to
County residents. The fund reflects revenue and expenditures for health
care, health education, health monitoring and other related activities.
Library Fund:
The Library Fund accounts for revenue and expenditures associated with
the operation of the County library system.
Human Resources Fund:
The Human Resources Fund accounts for various Federal and State human
service grants. Primary funding agencies are DOL, HHS, and 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.
Subdivision Park Site Fund:
The Subdivision Park Site Fund accounts for park fees paid by subdividers
for the purpose of dedicating, developing and/or reserving land for parks
and/or other necessary public purposes.
53
COUNTY OF WELD
STATE OF COLORADO
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
December 31, 1982
Federal
Road and Social Revenue Conservation
Bridge Services Sharing Trust Contingent
Fund Fund Fund Fund Fund
ASSETS
ASSETS:
Cash with treasurer S 718,224 S 818,245 $ 4,307 $ -0- $ 437,756
Cash - other 5,937 3,983 -0- -0- -0-
Receivables (net where
applicable of allowance for
uncollectibles):
Accounts 92,347 47,841 -0- -0- -0-
Current property taxes 2,501,898 1,938,586 -0- -0- 604,382
Delinquent property taxes 10,595 9,136 -0- -0- 3,553
Due from other governmental units 292,565 94,962 380,480 -0- -0-
Due from other county funds 488,096 -0- -0- -0- -0-
Inventories 446,562 -0- -0- -0- -0
Prepaid expenses 39 -0- -0- -0- - -0-
TOTAL ASSETS $ 4,556,263 $ 2,912,753 $ 384787 S -0- $ 1,045,691
LIABILITIES AND FUND BALANCE
LIABILITIES: •
-0- $ _0_
Cash with treasurer - overdraft $ -0- $ 45,413 $ -0- $ -0-
Vouchers payable 71,309 54,560 -0- -0-
Accrued liabilities 77,531 -0- -0- -0- -0-
Due to other governmental units -0- 549,747 -0- -0- -0-
Due to other county funds 262,821 10,199 380,480 -0- -0-
Deferred revenue 2,505,868 1,938,586 -0- -0- 604,382
Unexpended grant revenue 133,938 -0- -0- -0- -0-
Other liabilities -0- 30,686 -0- -0- -0-
Total Liabilities 3,051,467 2,629,191 380,480 -0- 604,382
FUND BALANCE:
Reserved for encumbrances 284,356 -0- -0- -0- -0-
Reserved for prepaid expenses 39 -0- -0- -0- -0-
Unreserved:
Designated for subsequent -0- -0- 423,267
year's expenditures -0- -0- 28 67
Undesignated 1,220,401 283,562 +.,307 -0-
Total Fund Balance 1,504,796 283,562 4,307 -0- 441,309
TOTAL LIABILITIES AND
FUND BALANCE $ 4,556,263 $ 2,912,753 $ 3844787 $ -0- $ 1,045,691
The Notes to Financial Statements are an integral part of this exhibit.
54
Public Human Solid Subdivision
Health Library Resources Waste Park Site
Fund Fund Fund Fund Fund Total
$ 254,941 $ 20,591 $ 151,288 $ 29,023 $ 19,857 $ 2,454,232
200 1,645 75 -0- -0- 11,840
22,695 5,518 54,121 6,172 -0- 228,694
-0- -0- -0- -0- -0- 5,044,866
-0- -0- -0- -0- -0- 23,284
531,580 -0- 1,869,909 -0- -0- 3,169,496
906 -0- 18,960 -0- -0- 507,962
-0- -0- -0- -0- -0- 446,562
-0- 263 7 -0- -0- 309
$ 810,322 $ 28,017 $ 2,094,360 $ 35,195 $ 19,857 $ 11,887,245
$ -0- $ -0- $ -0- $ -0- $ -0- $ 45,413
12,281 8,089 105,570 -0- -0- 251,809
47,427 8,928 42,935 -0- -0- 176,821
-0- -0- -0- -0- -0- 549,747
12,477 7,075 20,258 30,845 -0- 724,155
357,344 -0- 1,758,021. -0- -0- 7,164,201
-0- -p- 133,938
-0- -0- -0- -0- -0- 30,686
429,529 24,092 1,926,784 30,845 -0- 9,076,770
2,626 -0- -0- -0- -0- 286,982
-0- 263 -0- -0- -0- 302
-0- -0- -0- 2,849 -0- 426,116
378,167 3,662 167,576 1,501. 19,857 2,097,075
380,793 3,925 167,576 4,350 19,857 2,810,475
$ 810,322 $ 28,017 $ 2,094,360 $ 35,195 $ 19,857 $ 11,887,245
55
COUNTY OF WELD
STATE OF COLORADO
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANCES IN FUND BALANCES
Year Ended December 31, 1982
Federal
Road and Social Revenue
Bridge Services Sharing Conservation
Fund Fund Fund Trust Contingent
(Schedules (Schedules (Schedule Fund Fund
1 & 2) 3 & 4) 5) (Schedule 6)
REVENUE: - -
Taxes $ 2,810,831 S 1,994,163 S -0- $ -0- $ 1,191,559
Licenses and permits 241,34]. -0- -0- -0- -0-
Intergovernmental revenue 2,527,583 9,553,088 1,521,115 -0- -0-
Charges for services 78,502 -0- -0- -0- -0-
Fines and forfeitures -0- -0- -0- -0- -0-
Miscellaneous revenue 901 -0- -0- -0- -0-
Total Revenue 5,659,158 11,547,251 1,521,115 -0- 1,191,559
EXPENDITURES:
Current Operating:
Public works 6,573,054 -0- -0- -0- -0-
Public health and welfare -0- 11,407,762 -0- -0- -0-
Culture and recreation -0- -0- -0- -0-
Economic assistance -0- -0- -0- -0- -0-
Tntragovernmental expenditures 375,305 -0- -0- -0- -0-
Miscellaneous -0- -0- -0- -0- -0-
Total Expenditures 6,948,359 11,407,762 -0- -0- -0-
EXCESS (DEFICIENCY) OF REVENUE
OVER EXPENDITURES (1,289,201) 139,489 1,521,115 -0- 1,191,559
OTHER FINANCING SOURCES (USES):
Operating transfers-in 2,004,892 -0- -0- -0- -0-
Operating transfers-out -0- -0- (1,521115) -0- (751,072)
Total Other Financing
Sources (Uses) 2,004,892 -0- (1521115) -0- (751,072.)
EXCESS (DEFICIENCY) OF REVENUE AND
OTHER SOURCES OVER EXPENDITURES
AND OTHER USES 715,691 139,489 -0- -0- 440,487
FUND BALANCE,
January 1, 1982 789,105 144,073 4,307 -0- 822
FUND BALANCE,
December 31, 1982 $ 1,504,796 $ 283,562 S 4,307 $ -0- S 441,309
The Notes to Financial Statements are an integral part of this exhibit.
56
Public Human Solid Subdivision
Health Library Resources Waste Park Site
Fund Fund Fund Fund Fund
(Schedules (Schedules (Schedules (Schedule (Schedule
7 & 8) 9 & 10) 11 & 12) 13) 14) Total
$ -0- $ -0- $ -0- $ -0- $ -0- $ 5,996,553
-0- -0- -0- -0- -0- 241,341
920,873 27,313 2,456,578 -0- -0- 17,006,550
154,337 17,507 -0- 74,340 -0- 324,686
-0- 6,792 -0- -0- -0- 6,792
155 _ 16,012 746,183 -0- -0- 763,251
1,075,365 67,624 3,202,761. 74,340 -0- 24,3391173
-0- -0- -0- -0- -0- 6,573,054
1,398,697 -0- -0- -0- -0- 12,806,459
-0- 412,759 -0- -0- -0- 412,759
-0- -0- 3,169,957 -0- -0- 3,169,957
-0- -0- -0- -0- -0- 375,305
-0- _ -0- -0- 2,402 -0- 2 402
1,398,697 412,759 3,169,957 2,402 -0- 23,339,936
(323,332) (345,135) 32,804 71,938 -0- 999,237
444,316 346,508 11,184 -0- -0- 2,806,900
-0- -0- -0- (83,777) -0- (2,355,964)
444,316 346,508 11,184 (83,777) -0- 450,936
120,984 1,373 43,988 (11,839) -0- 1,450,173
259,809 2,552 123,588 16,189 19,857 1,360,302
$ 380,793 $ 3,925 $ 167,576 $ 4,350 $ 19,857 $ 2,810,475
57
COUNTY OF WELD Schedule 1
STATE OF COLORADO
SPECIAL REVENUE FUNDS
ROAD AND BRIDGE FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31 , 1982
Variance
Favorable
Actual Estimate (Unfavorable)
TAXES:
General property taxes $ 2,168, 145 $ 2,148,195 $ 19,950
Specific ownership taxes 642,686 735,977 (93,291)
Total Taxes 2,810,831 2,884,172 (73,341)
LICENSES AND PERMITS:
Nonbusiness licenses and permits:
Moving permits 241,341 140,000 101,341
Total Licenses and Permits 241,341 140,000 101,341
INTERGOVERNMENTAL REVENUE:
Federal operating grants:
Matching funds-snow/gravel 14,056 4,000 10,056
Bankhead-Jones Grazing Act 20,766 21,767 (1,001)
Mineral leasing act 83,983 25,000 58,983
Federal payments in lieu of taxes 12,449 9,927 2,522
State shared revenues:
Highways and streets-prior year 10,655 -0- 10,655
Highway users tax 2,207,377 2,499,384 (292,007)
Motor vehicle registration fees 178,297 170,000 8,297
Highway user-bridge special -0- 204,800 (204,800)
Total Intergovernmental
Revenue 2,527,583 2,934,878 (407,295)
CHARGES FOR SERVICES:
County roads and highways:
Landfill surcharge 78,502 4,350 74, 152
Total Charges for Services 78,502 4,350 74,152
MISCELLANEOUS REVENUE:
Miscellaneous 901 1,500 (599)
Total Miscellaneous Revenue 901 1,500 (599)
TOTAL REVENUE $ 5_,659,158 $ 5.964,900 $ (305,742)
The Notes to Financial Statements are an integral part of this schedule.
58
COUNTY OF WELD Schedule 2
STATE OF COLORADO
SPECIAL REVENUE FUNDS
ROAD AND BRIDGE FUND
Schedule of Expenditures Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
PUBLIC WORKS:
Roadway construction $ 3,770,985 $ 4, 108,878 $ 337,893
Bridge construction 774,916 1,200,109 425,193
Maintenance of condition 1,749, 188 2,001,740 252,552
Administration 199, 134 207,582 8,448
Other public works 78,831 100,000 21, 169
Total Public Works 6,573,054 7,618,309 1,045,255
INTERGOVERNMENTAL EXPENDITURES:
Grants-in-aid to cities/towns 375,305 391 ,690 16,385
Total Intergovernmental
Expenditures 375,305 391 ,690 16, 385
TOTAL EXPENDITURES $ 6,948,359 $ 8,009,999 $ 1,061 ,640
Schedule of Operating Transfers-In Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual _ Estimate (Unfavorable)
OPERATING TRANSFERS-IN:
Federal Revenue Sharing Fund $ 1,521,115 $ 1,920,846 $ (399,731)
Contingent Fund 400,000 -0- 400,000
Solid Waste Fund 83,777 72,741 11 ,036
TOTAL OPERATING TRANSFERS-IN $ 2,004,892 $ 1,993,587 $ 11,305
The Notes to Financial Statements are an integral part of this schedule.
59
COUNTY OF WELD Schedule 3
STATE OF COLORADO
SPECIAL REVENUE FUNDS
SOCIAL SERVICES FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31 , 1982
Variance
Favorable
Actual Estimate (Unfavorable)
TAXES:
General property taxes $ 1 ,853,874 $ 1,851,685 $ 2, 189
Specific ownership taxes 131 ,943 145,000 (13,057)
Penalties and interest on
delinquent taxes 8,346 _ -0- 8,346
Total Taxes 1,994, 163 1,996,685 (2,522)
INTERGOVERNMENTAL REVENUE:
State Operating Grants:
Administration 1 ,669, 716 1,799,279 (129,563)
IV-D administration 191,918 182,250 9,668
Aid to families with
dependent children 3, 572,662 3,776,000 (203,338)
Aid to the blind 10, 162 7,500 2,662
Aid to needy disabled 287,854 296,000 (8, 146)
Day care - ordinary 173, 196 316,000 (142,804)
Child welfare 675, 169 714,800 (39,631)
Old age pension 1,678,600 1 ,615,000 63,600
Indo-Chinese refugee assistance 28,397 33,000 (4,603)
Medical transportation 7, 161 7,500 (339)
Energy assistance 1,258,253 _ 1,564,800 (306,547)
Total Intergovernmental
Revenue 9,553,088 10,312, 129 (759,041)
TOTAL REVENUE $11,547,251 $12,308,814 $ (761 ,563)
The Notes to Financial Statements are an integral part of this schedule.
60
COUNTY OF WELD Schedule 4
STATE OF COLORADO
SPECIAL REVENUE FUNDS
SOCIAL SERVICES FUND
Schedule of Expenditures Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
PUBLIC HEALTH & WELFARE:
Administration $ 2, 196,740 $ 2,352,814 $ 156,074
IV-D administration 252,297 243,000 (9,297)
Aid to families with dependent
children 4,465,588 4,720,000 254,412
Aid to the blind 12,015 7,500 (4,515)
Aid to needy disabled 353, 182 370,000 16,818
Day care - ordinary 216,495 395,000 178,505
Child welfare 843,388 893,500 50,112
Old age pension 1,678,600 1 ,615,000 (63,600)
Indo-Chinese refugee assistance 28,397 33,000 4,603
Medical transportation 7, 161 7,500 339
General assistance 94,585 96,000 1,415
Energy assistance 1,259,314 1,575,500 316,186
Total Public Health & Welfare 11,407,762 12,308,814 901,052
TOTAL EXPENDITURES $11,407,762 $12.308,814 $ 901052
The Notes to Financial Statements are an integral part of this schedule.
61
COUNTY OF WELD Schedule 5
STATE OF COLORADO
SPECIAL REVENUE FUNDS
FEDERAL REVENUE SHARING FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31 , 1982
Variance
Favorable
Actual Estimate (Unfavorable)
INTERGOVERNMENTAL REVENUE:
Federal entitlements $ 1 ,521,115 S 1 ,520,846 $ 269
Total Intergovernmental Revenue 1,521 , 115 1,520,846 269
TOTAL REVENUE $ 1,521 , 115 S 1 ,520,846 $ 269
Schedule of Operating Transfers-Out Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
OPERATING TRANSFERS-OUT:
Road and Bridge Fund $ 1,521 , 115 $ 1,520,846 $ (269)
TOTAL OPERATING TRANSFERS-OUT $ 1,521,115 $ 1 ,520,846 $ (269)
The Notes to Financial Statements are an integral part of this schedule.
62
COUNTY OF WELD Schedule 6
STATE OF COLORADO
SPECIAL REVENUE FUNDS
CONTINGENT FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31 , 1982
Variance
Favorable
Actual Estimate (Unfavorable)
TAXES:
General property taxes $ 1, 107,466 $ 1 , 109,777 $ (2,311)
Specific ownership taxes 79,090 -0- 79,090
Penalties/interest on
delinquent taxes 5,003 -0- 5,003
Total Taxes 1 , 191,559 1, 109,777 81,782
TOTAL REVENUE $ 1, 191,559 $ 1, 109,777 $ 81,782_
Schedule of Expenditures Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual. Budget (Unfavorable)
MISCELLANEOUS:
Other $ -0- $ 358,705 $ 358,705
Total Miscellaneous -0- 358,705 358,705
TOTAL EXPENDITURES $ -0- 1_ 358,705_ $ 358,705
Schedule of Operating Transfers-Out Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
OPERATING TRANSFERS-OUT:
General Fund $ 115,258 $ 115,258 $ -0-
Road and Bridge Fund 400,000 400,000 -0-
Public Works 235,814 235,814 -0-
TOTAL OPERATING TRANSFERS-OUT $ 751,072 $ 751,072 $ -0-
The Notes to Financial Statements are an integral part of this schedule.
63
COUNTY OF WELD Schedule 7
STATE OF COLORADO
SPECIAL REVENUE FUNDS
PUBLIC HEALTH FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
INTERGOVERNMENTAL REVENUE:
Federal operating grants:
National Institute on Alcohol
Abuse and Alcoholism (NIAAA) $ 69,681 $ 14,873 $ 54,808
Medicare 6, 190 -0- 6, 190
EPA 18, 116 11,214 6,902
State operating grants:
State per capita 210,620 126, 119 84,501
Alcohol rehabilitation 361 ,665 340,015 21,650
Family planning 84,891 78, 100 6,791
Other 143,859 96, 117 47,742
Local:
Alcohol Recovery 20,849 20,849 -0-
Mental Health 5,002 6,669 (1 ,667)
Total Intergovernmental
Revenue 920,873 693,956 226,917
CHARGES FOR SERVICES:
Health:
Laboratory 11,058 14, 128 (3,070)
Alcohol rehabilitation 49,483 35,000 14,483
Nursing 19,699 20,000 (301)
Home health care 1,086 -0- 1,086
Environmental Health 59,211 46,576 12,635
Other 13,800 10,000 3,800
Total Charges for Services 154, 337 125, 704 28,633
MISCELLANEOUS REVENUE 155 -0- 155
TOTAL REVENUE $ 1,075,365 $ 819,660 $ 255,705
The Notes to Financial Statements are an integral part of this schedule.
64
COUNTY OF WELD Schedule 8
STATE OF COLORADO
SPECIAL REVENUE FUNDS
PUBLIC HEALTH FUND
Schedule of Expenditures Compared with Budget
Year Ended December 31 , 1982
Variance
Favorable
Actual Budget (Unfavorable)
PUBLIC HEALTH AND WELFARE:
Administration $ 6,066 $ 9,010 $ 2,944
Health education 32,925 32,959 34
Laboratory 142,098 142, 165 67
Alcohol rehabilitation 438,964 448,716 9,752
General nursing 573,503 591 ,794 18,291
Environmental health 205, 141 205,242 101
Total Public Health
and Welfare 1,398,697 1,429,886 31, 189
TOTAL EXPENDITURES $ 1 ,398,697 $ 1,429,886 $ 31, 189
Schedule of Operating Transfers-In Compared with Estimate
Year Ended December 31 , 1982
Variance
Favorable
Actual Estimate (Unfavorable)
OPERATING TRANSFERS-IN:
General Fund $ 444,316 $ 444,316 $ -0-
TOTAL OPERATING TRANSFERS-IN $ 444,316 $ 444,316 $
The Notes to Financial Statements are an integral part of this schedule.
65
COUNTY OF WELD Schedule 9
STATE OF COLORADO
SPECIAL REVENUE FUNDS
LIBRARY FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
INTERGOVERNMENTAL REVENUE:
State Operating Grants:
System Area Resource Center $ 27,313 $ 36,286 $ (8,973)
Total Intergovernmental
Revenue 27, 313 36,286 (8,973)
CHARGES FOR SERVICES:
Library use treasurer 17,507 20,000 (2,493)
Total Charges for Services 17,507 20,000 (2,493)
FINES AND FORFEITURES:
Library fines 6,792 4,800 1,992
Total Fines and Forfeitures 6,792 4,800 1,992
MISCELLANEOUS REVENUE:
Rent 1,200 1,200 --0-
Other 14,677 -0- 14,677
Donations 135 500 (365)
Total Miscellaneous Revenue 16,012 1 ,700 14,312
TOTAL REVENUE $ 67,624 $ 62786 $ 4,838
The Notes to Financial Statements are an integral part of this schedule.
66
COUNTY OF WELD Schedule 10
STATE OF COLORADO
SPECIAL REVENUE FUNDS
LIBRARY FUND
Schedule of Expenditures Compared with Budget
Year Ended December 31 , 1982
Variance
Favorable
Actual Budget (Unfavorable)
CULTURE AND RECREATION:
Weld County Library $ 387,445 $ 375,134 $ (12,311)
System Area Resource Center 25,314 34,160 8,846
Total Culture and Recreation 412,759 409,294 (3,465)
TOTAL EXPENDITURES $ 412,759 $ 409,294 $ (3,465)
Schedule of Operating Transfers-In Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
OPERATING TRANSFERS-IN:
General Fund $ 346,508 $ 327,961 $ 18,547
TOTAL OPERATING TRANSFERS-IN $ 346,508 $ 327.961 $ 18,547
The Notes to Financial Statements are an integral part of this schedule.
67
COUNTY OF WELD Schedule 11
STATE OF COLORADO
SPECIAL REVENUE FUNDS
HUMAN RESOURCES FUND
Schedule of Revenue Compared with Estimate
Year Ended December 3I , 1982
Variance
Favorable
Actual Estimate (Unfavorable)
INTERGOVERNMENTAL REVENUE:
Federal Operating Grants:
Comprehensive Employment
Training Act $ 1, I23,092 $ 1, 108, 108 $ 14,984
Community Services
Administration 142,836 142,836 -0-
Headstart 470,918 468,995 1,923
State Operating Grants:
Weatherization 16,687 16,687 -0-
Supplemental Foods 67,561 42,759 24,802
Work Incentive 6,027 6,027 -0-
Area Agency on Aging 362,273 283,060 79,213
Job Service 189, 149 143, 184 45,965
Local Sources:
Transportation 45,316 36,168 9, 148
Welfare Diversion 32,719 -0- 32,719
Total Intergovernmental
Revenue 2,456,578 2,247,824 208,754
MISCELLANEOUS REVENUE:
Program Income 56,346 41 ,268 15,078
Other Non-Federal income 3,755 215 3,540
Total Miscellaneous Revenue 60, 101 41,483 18,618
TOTAL BUDGETED REVENUES 2,516,679 $ 2,289,307 $ 227,372
NON-FEDERAL IN-KIND CONTRIBUTIONS 686,082
TOTAL REVENUE $ 3,202,761
Schedule of Operating Transfers-In Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual _ Estimate (Unfavorable)
OPERATING TRANSFERS-IN:
General Fund $ 11, 184 $ 9,128 $ 2,056
TOTAL OPERATING TRANSFERS-IN $ 11.184 $ 9,128 $ 2,056
The Notes to Financial Statements are an integral part of this schedule.
68
COUNTY OF WELD Schedule 12
STATE OF COLORADO
SPECIAL REVENUE FUNDS
HUMAN RESOURCES FUND
Schedule of Expenditures Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
ECONOMIC ASSISTANCE:
Comprehensive Employment
and Training Act $ 1, 123,092 $ 1,108, 108 $ (14,984)
Community Services
Administration 159,390 148,004 (11,386)
Headstart 474,673 469,210 (5,463)
Weatherization 16,687 16,687 -0-
Supplemental Foods 72,697 42,759 (29,938)
Work Incentive 6,027 6,027 -0-
Area Agency on Aging 429,803 333,456 (96,347)
Job Service 189, 149 143, 184 (45,965)
Transportation 12,357 31,000 18,643
TOTAL BUDGETED EXPENDITURES $ 2,483,875 $ 2,298.435 $ (185.440)
In-kind expenditures:
Comprehensive Employment
and Training Act 36, 140
Community Services
Administration 408,538
Headstart 150,094
Supplemental Foods 1,343
Area Agency on Aging 69,571
Job Service 20,396
Total Economic Assistance 686,082
TOTAL EXPENDITURES $ 3. 169.957
The Notes to Financial Statements are an integral part of this schedule.
69
COUNTY OF WELD Schedule 13
STATE OF COLORADO
SPECIAL REVENUE FUNDS
SOLID WASTE FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31 , ]982
Variance
Favorable
Actual Estimate (Unfavorable)
CHARGES FOR SERVICES:
Surcharge on dumping fees $ 74,340 $ 70,000 $ 4,340
Total Charges for Services 74,340 70,000 4,340
TOTAL REVENUE $ 74,340 S70,000 $ 4.340
Schedule of Expenditures Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual _ Budget (Unfavorable)
MISCELLANEOUS:
Other $ 2,402 $ -0- $ (2,402)
Total Miscellaneous 2,402 -0- (2,402)
TOTAL EXPENDITURES $ 2,402 $ -0- $ (2.402)
Schedule of Operating Transfers-Out Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
OPERATING TRANSFERS-OUT:
Road and Bridge Fund $ 83,777 $ 86,187 $ (2,410)
TOTAL OPERATING TRANSFERS—OUT $ 83,777 $ 86, 187 $ (2,410)
The Notes to Financial Statements are an integral part of this schedule.
70
COUNTY OF WELD Schedule 14
STATE OF COLORADO
SPECIAL REVENUE FUNDS
SUBDIVISION PARK SITE FUND
Schedule of Expenditures Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual. Budget (Unfavorable)
CAPITAL OUTLAY:
Land $ -0- $ 19,857 $ 19,857
Total Capital Outlay -0- 19,857 19,857
TOTAL EXPENDITURES $ -0- $ 19,857 $ 19,857
The Notes to Financial Statements are an integral part of this schedule.
71
CAPITAL PROJECTS
FUNDS
Capital Projects Funds are established to account for financial resources used
for the acquisition or improvement of the capital facilities of the County.
WIDC.
COLORADO
COUNTY OF WELD
STATE OF COLORADO
CAPITAL PROJECTS FUNDS
EXPLANATIONS OF INDIVIDUAL FUNDS
December 31 , 1982
Public Works Fund - County Buildings:
This fund accounts for various capital improvement projects on County
buildings.
73
COUNTY OF WELD
STATE OF COLORADO
CAPITAL PROJECTS FUNDS
PUBLIC WORKS FUND - COUNTY BUILDINGS
BALANCE SHEET
December 31 , 1982
ASSETS
ASSETS:
Cash with treasurer $ 1 ,225,356
Receivables (net where applicable
of allowance for uncollectibles) :
Current property taxes 206,602
Delinquent property taxes 826
TOTAL ASSETS $ 1.432,784
LIABILITIES AND FUND BALANCE
LIABILITIES:
Vouchers payable $ 69,418
Due to other county funds 10,894
Deferred revenue 206,602
Total Liabilities 286,914
FUND BALANCE:
Reserved for encumbrances 56, 190
Unreserved:
Designated for subsequent year's
expenditures 1,031,732
Undesignated 57,948
Total Fund Balance 1, 145,870
TOTAL LIABILITIES AND
FUND BALANCE $ 1,432,784
The Notes to Financial Statements are an integral part of this exhibit.
74
COUNTY OF WELD
STATE OF COLORADO
CAPITAL PROJECTS FUNDS
PUBLIC WORKS FUND - COUNTY BUILDINGS
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
Year Ended December 31 , 1982
REVENUE (Schedule 1) :
Taxes $ 215,291
Total Revenue 215,291
EXPENDITURES (Schedule 1) :
Capital outlay 257,780
Total Expenditures 257,780
EXCESS (DEFICIENCY) OF REVENUE OVER EXPENDITURES (42,489)
OTHER FINANCING SOURCES (Schedule 1) :
Operating Transfers-In 935,814
Total Other Financing Sources 935,814
EXCESS OF REVENUE AND OTHER
SOURCES OVER EXPENDITURES 893,325
FUND BALANCE, January 1, 1982 _ 252,545
FUND BALANCE, December 31 , 1982 $ 1, 145,870
The Notes to Financial Statements are an integral part of this exhibit.
75
COUNTY OF WELD Schedule 1
STATE OF COLORADO
CAPITAL PROJECTS FUNDS
PUBLIC WORKS FUND - COUNTY BUILDINGS
Schedule of Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
TAXES:General property taxes $ 200,068 $ 200,266 $ (198)
7(299
Specific ownership taxes 14,299 7, 6
Interest and penalties on 924 -0- 924
delinquent taxes
Total Taxes
215,291 207,266 8,025
TOTAL REVENUE $ 215.291 $ 207.266 $ 8.025
Schedule of Expenditures Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
CAPITAL OUTLAY: 471,138 $ 213,358
Building improvements $ 257,780 $
Total Capital Outlay
257,780 471,138 213,358
TOTAL EXPENDITURES $ 257.780 $ 471.138 $ 213.358
Schedule of Operating Transfers-In Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
OPERATING TRANSFERS-IN: _0_
General Fund $ 700,000 $ 700,000 $ 235,814
235,814 -0-
Contingent
TOTAL OPERATING TRANSFERS-IN $ 935.814 $ 700.000 $ 235,814
The Notes to Financial Statements are an integral part of this schedule.
76
SPECIAL
ASSESSMENT
FUNDS
Special assessment funds are used to account for the financing of public
improvements or services deemed to benefit the properties against which
special assessments are levied.
fOoct avoi
yule
COLORADO
COUNTY OF WELD
STATE OF COLORADO
SPECIAL ASSESSMENT FUND
EXPLANATIONS OF INDIVIDUAL FUNDS
December 31, 1982
Improvement District Number 1981-2 Elmore Road:
This special assessment fund accounts for the Elmore Road paving project,
including subsequent collection of the special assessment from affected
property owners. Financing was provided through an advance from the General
Fund since the size of the improvement district project made bond financing
impractical.
•
77
COUNTY OF WELD
STATE OF COLORADO
SPECIAL ASSESSMENT FUNDS
BALANCE SHEET
December 31, 1982
ASSETS
Improvement
District
Number 1981-2
Elmore Road
ASSETS:
Cash with treasurer $ 2,801
Special assessments receivable:
Current 1,595
Deferred 12,759
TOTAL ASSETS $ 17,155
LIABILITIES AND FUND BALANCE
LIABILITIES:
Due to other county funds $ 2,801
Deferred revenue 22,308
Advance from General Fund:
Current 1,595
Deferred 12,759
Total Liabilities 39,463
FUND BALANCE:
Unreserved:
Undesignated (22,308)
Total Fund Balance (deficit) (22,308)
TOTAL LIABILITIES AND FUND BALANCE $ 17.155
The Notes to Financial Statements are an integral part of this exhibit.
78
COUNTY OF WELD
STATE OF COLORADO
SPECIAL ASSESSMENT FUNDS
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
Year Ended December 31, 1982
Improvement
District
Number 1981-2
Elmore Road
REVENUE (Schedule 1) :
Miscellaneous revenue $ 7,662
Total Revenue 7,662
EXPENDITURES (Schedule 1) :
Debt service 4,874
Total Expenditures 4,874
EXCESS (DEFICIENCY) OF REVENUE
OVER EXPENDITURES 2,788
FUND BALANCE (Deficit) , January 1 , 1982 (25,096)
FUND BALANCE (Deficit) , December 31 , 1982 $ (22,308)
The Notes to Financial Statements are an integral part of this exhibit.
79
COUNTY OF WELD Schedule 1
STATE OF COLORADO
SPECIAL ASSESSEMENT FUND
IMPROVEMENT DISTRICT NUMBER 1981-2 ELMORE ROAD
Schedule of Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
MISCELLANEOUS REVENUE:
Special assessments $ 2,788 $ -0- $ 2,788
Earnings on investments 4,874 -0- 4,874
Total Miscellaneous Revenue 7,662 -0- 7,662
TOTAL REVENUE $ _7,662 $ -0- $ 7.662
Schedule of Expenditures Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
EXPENDITURES:
Debt Service $ 4,874 $ -0- $ (4,874)
TOTAL EXPENDITURES $ 4.874 $ -0- $ (4,874)
The Notes to Financial Statements are an integral part of this schedule.
80
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.
6\(111111
W�`Pe
COLORADO
COUNTY OF WELD
STATE OF COLORADO
INTERNAL SERVICE FUNDS
EXPLANATIONS OF INDIVIDUAL FUNDS
December 31, 1982
Motor Vehicle Fund:
This fund accounts for the revenue and costs generated by equipment and
vehicles rented to the Road and Bridge Fund and to various departments of other
County funds.
Printing and Supply Fund:
This fund accounts for revenue and costs associated with providing printing
services and the supply and stores function of the County.
Computer Services Fund:
This fund accounts for all data processing services provided to the County and
other agencies on a cost-reimbursement basis.
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.
81
•
COUNTY OF WELD
STATE OF COLORADO
INTERNAL SERVICE FUNDS
COMBINING BALANCE SHEET
December 31, 1982
Computer
Motor Vehicle Printing and Services Insurance
Fund Supply Fund Fund Fund Total
ASSETS
CURRENT ASSETS:
Cash with treasurer $ 461,068 $ 40,191 $ 74,254 $ 274,656 $ 850,169
Cash - other 50 -0- -0- -0- 50
Receivables (net where
applicable of allowance for
uncollectibles):
Accounts 12,567 1,217 16,954 1,659 32,397
Current property taxes -0- -0- -0- 463,578 463,578
Delinquent property taxes -0- -0- -0- 1,300 1,300
Due from other governmental units -0- -0- 29,436 -0- 29,436
Due from other county funds 287,458 -0- 109,381 2,994 399,833 _
Inventories 362,910 74,517 -0- -0- 437,427
Prepaid expenses 11 4 2:005 -0- 2,020
Total Current Assets 1,124,064 115,929 232.030 744,187 2,216,210
.
FIXED ASSETS:
Land 414,574 -0- ;0- -0- 414,574
Land under capital lease (Note 4) 274,82x) -0- '-0- -0- 274,820
Land improvements 26,506 -0- -0- -0- 26,506
Buildings 695,791 -0- -0- -0- 695,791
Equipment and furniture 6,819,892 33,678 1.,072,061 -0- 7,925 631
1,231,583 31,673 1,072,061 -0- 9,337,322
Less: Accumulated depreciation (3,501,965) (19,496) (256 191) -0- (3,777,652)
Total Fixed Assets - 4,729,618 1-----2-__4 182 815,870 -0- 5,559,670
TOTAL ASSETS $ 5,853,682 $ 130,111 $ 1 047,900 $ 7441187 S 7,775,880
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES:
Vouchers payable $ 85,420 $ 13,677 $ 2,544 $ 20,627 $ 122,268
17 521 1,247 39,683 -0- 58,451
Accrued liabilities � 6,100
Due to other governmental units -0- -0- 6,100 -0-
Due to other county funds 7,486 2,554 1.,490 15,50227,032
Current portion of capital -0- -0- 40,711
lease obligation (Note 4) 40,711 -0-
Current portion of. long-term debt (Note 5) -0- -0- 67,982 2 -0- 463,982
2
Deferred revenue -0- -0- 463,578 ,
Total Current Liabilities 151,138 17,478 117,799 499,707 786,122
CAPITAL LEASE OBLIGATION (NOTE 4) 40,710 -0- -0- -0- 40,710
Total Liabilities 191,848 17,478 117,799 499,707 826,832
FUND EQUITY: 5 523 306
Contributed capital 4,857,707 120,599 545,000 -0-
Retained Earnings: -0- -0- -0- 213,589 213,589
Reseved for claims
Unreserved 804,127 (7,966) 385,101 30,891 1,212,153
Total Retained Earnings 804,127 (7966) 385,101 244,480 1,425,742
Total Fund Equity 5,661,834 112,633 930,101 244,480 6,949,048
TOTAL LIABILITIES AND
FUND EQUITY $ 5,853,682 $ 130,111 S 1,047,900 $ 744,187 $ 7,775,880
The Notes to Financial Statements are an Integral part of this exhibit.
82
COUNTY OF WELD
STATE OF COLORADO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CHANGES IN CONTRIBUTED CAPITAL
Year Ended December 31, 1982
Computer
Motor Vehicle Printing and Services Insurance
Fund Supply Fund Fund Fund Total
CONTRIBUTED CAPITAL, -0- $ 4,882,146
January 1, 1982 $ 4,761,547 $ 120,599 S -0- $
Adjustment to prior periods
(Note 11) -0- -0- 315,000 -0- 315,000
Add:
1982 contributions from
General Fund 96,160 -0- 2301000 -0- 326,160
CONTRIBUTED CAPITAL,
December 31, 1982 S 4,857,707 $ 120,599 $545:000 $ -0- S 51523,306
The Notes to Financial Statements are an integral part of this exhibit.
83
COUNTY OF WELD
STATE OF COLORADO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS
Year Ended December 31, 1982
Computer
Motor Vehicle Printing and Services Insurance
Fund Supply Fund Fund Fund
(Schedules (Schedule (Schedules (Schedules
1 & 2) 4 & 5) 6 & 7) Total
OPERATING REVENUE: S
-0- S _0_ $ -0- $ 435,912 $ 435,912
Taxes
Charges for services 2,592,700 _ 124,546 _1778„7,.428 34,038 4,538,712
Total Operating Revenue 2,592,700 124,546 1,787,428 469,950 4,974,624
OPERATING EXPENSES:
Personnel services 473,629 33,288 1,000,203 -0- 1,507,120
Contractual services 2,034 614 215,332 55,015 272,995
10,110 3,503 57,702 10,474 81,789
Supplies _0- -0- 1,211,753 .
Materials 1,142,950 68,803
Heat, light and power 48,993 -0- -0
1 054_ _0_ 48,993
93
Depreciation 854,506 4,051 196,056 -0- > >
25 418 16,572 -0- -0- 41,990
Insurance and maintenance and dabondnanceonds -0- -0- -0- 333,074 333,074
Claims -0- -0- -0- 131,932 131,932
55 996 -0- 14,761 -0- 70,757
Other expenses �
2,613 636 126 831 1,4842054 530,495 4,755,016
Total Operating Expenses : —___.2._ —
Operating Income (Loss) (20,936) (2,285) 303,374 (60,545)
219,608
NONOPERATING REVENUE (EXPENSES): 3,453 -0- -0- -0- 3,453
Farm income 77 730 -0- -0- -0- 77,730
Gain on g sale of fixed m assets -0- -0- 19,276 19,276
Earnings on investments -0- 23
-0- -0- -0-
Interest expense and damages (20,271) -0- (22 5) -0- (42,286)
Interest
Total Nonoperating 60,912 912 -0- (22,015) 19,299 58196
Revenue (Expenses)
NET INCOME (LOSS) 39,976 (2,285) 281 359 (41,246) 277,804
RETAINED EARNINGS, (DEFICIT), 681) l0"{ 742 285 726 1,147,938
January 1, 1982 7� 64,51 —.12.1 i' --�--
RETAINED EARNINGS (DEFICIT), $ 804,127 S (7 966) S 385,101 S 244,48 $0 1+425,742
December 31, 1982
The Notes to Financial Statements are an integral part of this exhibit.
84
COUNTY OF WELD
STATE OF COLORADO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION
Year Ended December 31, 1982
Computer
Motor Vehicle Printing and Services Insurance
Fund Supply Fund Fund Fund Total
WORKING CAPITAL PROVIDED:
Net Income (Loss) $ 39,976 $ (2,285) $ 281,359 S (41,246) $ 277,804
Add: Expenses deducted which
did not require outlay
of working capital:
Depreciation 854,506 4,051 196,056 -0- 1,054,613
Less: Gain on sale of
fixed assets (77,730) -0- -0- -0- (77,730)
Working capital provided
from (used in) operations 816,752 1,766 477,415 (41,246) 1,254,687
Contributions from general fund 96,160 -0- 230,000 -0- 326,160
Proceeds from sale of fixed assets 182,198 -0- -0- -0- 182,198
Total Working Capital Provided
(used in) 1,095,110 1,766 707,415 (41,246) 1,763,045
WORKING CAPITAL APPLIED:
Acquisition of fixed assets 1,150,360 2,106 415,277 -0- 1,567,743
Payments and current maturities
of long-term debt and
capital lease obligations 40,711 -0- 196769 -0- 237,480
Total Working Capital Applied 1,191,071 2,106 612,046 -0- 1,805,223
INCREASE (DECREASE) IN WORKING
CAPITAL $ (95,961) S (340) $ 95,369 $ (41,246) $ (42,178)
CHANGES IN COMPONENTS OF WORKING CAPITAL:
Increase (decrease) in current assets: 6,274
Cash with treasurer $ (33,117) $ 3,215 $ 74,254 $ (38,078) S
Receivables:
Accounts (2,199) (711) (78,595) (405,190) 486 695)
( ,
Current property taxes -0- -0- -0- 463,578 463,578
Delinquent property taxes -0- -0- -0- 1,300 1,300
Due from other governmental units -0- -0- (59,208) (547) (59,755)
Due from other county funds (125,960) (15,090) 23,595 2,523 (114,932)
Inventories 17,761 23,240 -0- -0- 41,001
Prepaid expenses 11 4 (3,995) -0- (3,980)
Net increase (decrease)
in current assets (143t504) 10,658 (43,949) 23,586 (1209)
(Increase) decrease in current liabilities:Cash with treasurer-overdraft -0- -0- 11,062 -O 1 11,062
1,
Vouchers payable 8,041 2,557 58,329 8,19177,118
9,406
Accrued liabilities 1,798 69 7,539 -0-
Due to other governmental units -0- -0- (6,100) -0- (6,100)
Due to other county funds 33,894 (13,624) 82,497 (15,234) 87,533
Current portion of long-term debt (1) -0- (14,009) -0- (14,010)
Deferred revenue -0- -0- -0- (57,789) (57,789)
Other liabilities 3,811 -0- -0- -0- 3,811
Net (increase) decrease in
current liabilities 47,543 (10,998) 139,318 (64,832) 111031
INCREASE (DECREASE) IN WORKING CAPITAL $ (95,961) S (340) $ 95,369 $ (41,246) $ (42,178)
The Notes to Financial Statements are an integral part of this exhibit.
85
COUNTY OF WELD Schedule 1
STATE OF COLORADO
INTERNAL SERVICE FUNDS
MOTOR VEHICLE FUND
Schedule of Operatin$ Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
OPERATING REVENUE:
Charges for services $ 2,592,700 $ 2,871,873 $ (279,173)
TOTAL OPERATING REVENUE $ 2,592,700 $ 2,871,873 $ (279,173)
Schedule of Operating Expenses Compared with Budget
Year Ended December 31 , 1982
Variance
Favorable
Actual Budget (Unfavorable)
OPERATING EXPENSES: 486,578 $ 12,949
Personnel services $ 473,629 $
2,034 41,865 39,831
Contractual services 16,420 6,310
Supplies 10,110
1,142,950 1,234,385 91,435
Materials 54,485 5,492
Heat, light and power 48,993
854,506 901,626 47,120
Depreciation 40, 150 14,732
Repairs and maintenance 25,418
Other expenses
55,996 121,866 65,870
TOTAL OPERATING EXPENSES $ 2.613.636 $ 2,897.375 $ 283.739
Schedule of Non-Operating Expenses Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
NONOPERATING EXPENSES: 20,271 $ -0_
Interest Expense $ 20,271 $
-0-
TOTAL NON-OPERATING EXPENSES $ 20.271 $ 20.271 $
The Notes to Financial Statements are an integral part of this schedule.
86
COUNTY OF WELD Schedule 2
STATE OF COLORADO
INTERNAL SERVICE FUNDS
MOTOR VEHICLE FUND
Schedule of Nonoperating Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
NONOPERATING REVENUE:
Farm income $ 3,453 $ -0- $ 3,453
Gain on sale of fixed assets 77,730 98,480 (20,750)
TOTAL NONOPERATING REVENUE $ 81,183 $ 98,480 $ (17,297)
Schedule of Fixed Asset Acquisitions Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
FIXED ASSET ACQUISITIONS: 4,117
Land and improvements $ 48,807 $ 52,924 $
Buildings 36,493 21,177 (15,316)
Equipment and furniture _ 1,065,060 1,224,049 158,989
TOTAL FIXED ASSET ACQUISITIONS $ 1,150,360 $ 1,298,150 $ 147,790
The Notes to Financial Statements are an integral part of this schedule.
87
COUNTY OF WELD Schedule 3
STATE OF COLORADO
INTERNAL SERVICE FUNDS
PRINTING AND SUPPLY FUND
Schedule of Operating Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
OPERATING REVENUE:
Charges for services $ 124,546 $ 106,099 $ 18,447
TOTAL OPERATING REVENUE $ 124,546 $ 106,099 $ 18.447
Schedule of Operating Expenses Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
OPERATING EXPENSES: 125
Personnel services $ 33,288 $ 33,413 $
Contractual services 614 500 (114)
Supplies 3,503 4,025 522
Materials 68,803 66,537 (2,266)
Depreciation 4,051 9,566 5,515
Repairs and maintenance 16,572 9,617 (6,955)
TOTAL OPERATING EXPENSES $ 126,831 $ 123.658 $ (3,173)
Schedule of Fixed Asset Acquisition Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
FIXED ASSET ACQUISITIONS:
Equipment and furniture $ 2, 106 $ -0- $ (2,106)
TOTAL FIXED ASSET ACQUISITION $ _ 2.106 $ -0- $ (2,106)
The Notes to Financial Statements are an integral part of this schedule.
88
COUNTY OF WELD Schedule 4
STATE OF COLORADO
INTERNAL SERVICE FUNDS
COMPUTER SERVICES FUND
Schedule of Operating Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
OPERATING REVENUE:
Charges for services $ 1,787,428 $ 1,794,961 $ (7,533)
TOTAL OPERATING REVENUE $ 1,787,428 $ 1.794,961 $ (7.533)
Schedule of Operating Expenses Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
OPERATING EXPENSES:Personnel services $ 1,000,203 $ 1,032,522 $ 32,319
Contractual services 215,332 267,888 52,556
57,702 66,905 9,203
Supplies 66,834 (129,222)
Depreciation 196,056
Other expenses
14,761 11,286 (3,475)
TOTAL OPERATING EXPENSES $ 1.484.054 $ 1,445.435 $ C38.619)
The Notes to Financial Statements are an integral part of this schedule.
89
COUNTY OF WELD Schedule 5
STATE OF COLORADO
INTERNAL SERVICE FUNDS
COMPUTER SERVICES FUND
Schedule of Non-operating Expenses Compared with Budget
Year Ended December 31 , 1982
Variance
Favorable
Actual Budget (Unfavorable)
NONOPERATING EXPENSES: 1,396
Interest expense $ 22,015 $ 23,411 $
TOTAL NONOPERATING EXPENSES 1_22,015 $ 23,411 $ 1,396
Schedule of Fixed Asset Acquisitions Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
Fixed Asset Acquisitions: 141,891
Equipment $ 415,277 $ 557, 168 $
TOTAL FIXED ASSET ACQUISITIONS $ 415,277 $ 557, 168 $ 141,891
The Notes to Financial Statements are an integral part of this schedule.
90
COUNTY OF WELD Schedule 6
STATE OF COLORADO
INTERNAL SERVICE FUNDS
INSURANCE FUND
Schedule of Operating Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
OPERATING REVENUE:
General property tax $ 405,143 $ 405,789 $ (646)
Specific ownership tax 28,939 -0- 28,939
Penalties and interest on
delinquent taxes 1,830 -0- 1,830
Charges for services 34,038 21,469 12,569
TOTAL OPERATING REVENUE $ 469,950 $ 427,258 $ 42,692
Schedule of Operating Expenses Compared with Budget
Year. Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
OPERATING EXPENSES:
Contractual services $ 55,015 $ 65,490 $ 10,475
Supplies 10,474 2,500 (7,974)
Insurance and Bonds 333,074 315,737 (17,337)
Claims 131,932 151,000 19,068
TOTAL OPERATING EXPENSES $ 530,495 $ 534,727 $ 4,232
The Notes to Financial Statements are an integral part of this schedule.
91
COUNTY OF WELD Schedule 7
STATE OF COLORADO
INTERNAL SERVICE FUNDS
INSURANCE FUND
Schedule of Non-operating. Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
NONOPERATING REVENUE:
Earnings on investments $ 19,276 $ 50,000 $ (30,724)
3
Judgements and damages 23 -0-
TOTAL NONOPERATING REVENUE $ 19,299 $ 50,000 $ X30,701)
The Notes to Financial Statements are an integral part of this schedule
92
TRUST AND AGENCY
FUNDS
Trust and Agency Funds are established to record transactions relating to
assets held by the County in the capacity of trustee, custodian or agent for
individuals, governmental entities and non-public organizations.
'50:t '>GH
COLORADO
COUNTY OF WELD
STATE OF COLORADO
TRUST AND AGENCY FUNDS
EXPLANATIONS OF INDIVIDUAL FUNDS
December 31, 1982
Pension Trust Funds:
Weld County Retirement Fund:
The Weld County Retirement Fund accounts for the defined benefit
retirement pension plan which covers substantially all permanent,
full-time employees of Weld County.
Expendable Trust Funds:
Weld County General Hospital Trust Fund:
This fund accounts for the revenue and related capital expenditures
as required by the Weld County General Hospital Board of Trustees,
an autonomous board responsible for administering the operations of
the hospital.
Antelope Hills Trust Fund:
This fund accounts for cash held in trust for the homeowners within
the Antelope Hills Subdivision.
Agency Funds:
General Agency Fund:
This fund accounts for all monies collected (principally tax
collections) by the Weld County Treasurer for various other local
governmental units within the County.
Payroll Agency Fund:
This fund accounts for the accumulation of County payrolls and
related withholdings. Disbursements are made to the appropriate
financial institutions through the payroll direct deposit system and
the various vendors for the withholdings.
Greeley Video Agency Fund:
This fund accounts for the accumulation of deposits made by various
cable organizations. The money is held to insure performance to the
taxpayers of the County.
93
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94
COUNTY OF WELD
STATE OF COLORADO
TRUST AND AGENCY FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCES
- ALL PENSION TRUST FUNDS
Year Ended December 31 , 1982
Weld County
Retirement Fund
OPERATING REVENUE:
Net appreciation (depreciation) in fair
value of investments (Note 11) $ 502,895
Earnings on investments 571,561
Contributions 1, 191,786
Total Operating Revenue 2,266,242
OPERATING EXPENSES:
Benefit payments 217,167
Refunds 220,477
Administrative expenses:
Actuary fees 29,811
Trustee fees 32,373
Audit fees 4,314
Total Operating Expenses 504,142
Income Before Operating Transfers 1,762,100
OPERATING TRANSFERS IN:
General Fund 66,498
Total Operating Transfers In 66,498
Net Income 1,828,598
FUND BALANCE, January 1, 1982 6,747,934
Adjustment of prior periods (Note 11) 647,441
FUND BALANCE, January 1, 1982, as restated 7,395,375
FUND BALANCE, December 31, 1982 $ 9.223,973
The Notes to Financial Statements are an integral part of this exhibit.
95
COUNTY OF WELD
STATE OF COLORADO
TRUST AND AGENCY FUNDS
STATEMENT OF CHANGES IN FINANCIAL POSITION
- ALL PENSION TRUST FUNDS
Year Ended December 31, 1982
Weld County
Retirement Fund
WORKING CAPITAL PROVIDED:
Net Income $ 1,828,598
Working capital provided from operations 1,828,598
INCREASE IN WORKING CAPITAL $ 1,828,598
CHANGES IN COMPONENTS OF WORKING CAPITAL:
Increase (decrease) in current assets:
Cash with Treasurer 99,735
Cash — other (1,292)
Investments 1,794,290
Receivables:
Accounts 18,553
Due from other county funds (88,100)
Prepaid expenses 8,801
Net increase in current assets 1,831,987
Increase in current liabilities: 3,389
Vouchers payable
Net increase in current liabilities 3,389
INCREASE IN WORKING CAPITAL $ 1,828.598
The Notes to Financial Statements are an integral part of this exhibit.
96
COUNTY OF WELD
STATE OF COLORADO
TRUST AND AGENCY FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
- ALL EXPENDABLE TRUST FUNDS
Year Ended December 31, 1982
Weld County
General Hospital Antelope Hills
Trust Fund Trust Fund
(Schedule 1) (Schedule 2) Total
REVENUE:
Taxes $ 716,434 $ -0- $ 716,434
Miscellaneous revenue 146,071 1,233 147,304
Total Revenue 862,505 1,233 863,738
EXCESS OF REVENUE OVER
EXPENDITURES 862,505 1,233 863,738
FUND BALANCE, January 1, 1982 728,546 10,721 739,267
FUND BALANCE, December 31, 1982 $ 1,591,051 $ 11.954 $ 1,6.03,005
The Notes to Financial Statements are an integral part of this exhibit.
97
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98
COUNTY OF WELD Schedule I
STATE OF COLORADO
TRUST AND AGENCY FUNDS
WELD COUNTY GENERAL HOSPITAL TRUST FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
TAXES:
General property taxes $ 665,912 $ 667,000 $ (1,088)
Specific ownership taxes 47,517 53,000 (5,483)
Interest and penalties on
delinquent taxes 3,005 -0- 3,005
Total Taxes 716,434 720,000 (3,566)
MISCELLANEOUS REVENUE:
Earnings on investments 146,071 50,000 96,071
Total Miscellaneous Revenue 146,071 50,000 96,071
TOTAL REVENUE $ 862,505 $ 770.000 $ 92.505
Schedule of Expenditures Compared with Budget
Year Ended December 31, 1982
Variance
Favorable
Actual Budget (Unfavorable)
CAPITAL OUTLAY:
Capital acquisitions $ --0- $ 770,000 $ 770,000
Total Capital Outlay $ -0- $ 770,000 $ 770,000
TOTAL EXPENDITURES $ -0- $ 770,000 $ 770.000
The Notes to Financial Statements are an integral part of this schedule.
99
COUNTY OF WELD Schedule 2
STATE OF COLORADO
TRUST AND AGENCY FUNDS
ANTELOPE HILLS TRUST FUND
Schedule of Revenue Compared with Estimate
Year Ended December 31, 1982
Variance
Favorable
Actual Estimate (Unfavorable)
MISCELLANEOUS REVENUE:
Earnings on investments $ 1,233 $ -O- $ 1,233
TOTAL REVENUE $ 1,233 $ -0- $ 1,233
The Notes to Financial Statements are an integral part of this schedule.
100
GENERAL FIXED ASSETS
ACCOUNT GROUP
Investments in property and equipment, except for those of the Internal Service
Funds and the Weld County General Hospital, are recorded in this account group.
titotit
COLORADO
COUNTY OF WELD
STATE OF COLORADO
GENERAL FIXED ASSETS
SCHEDULE OF GENERAL FIXED ASSETS - BY SOURCES
December 31, 1982
GENERAL FIXED ASSETS:
Land $ 993,069
Land improvements 203,571
Buildings 15,586,416
Equipment and furniture 1,981,418
TOTAL GENERAL FIXED ASSETS $ 18,764,474
INVESTMENTS IN GENERAL FIXED ASSETS FROM:
Current revenue $ 10,162,836
Gifts and grants 652,523
Federal Revenue Sharing 7,949,115
TOTAL INVESTMENTS IN GENERAL FIXED ASSETS $ 18,764,474
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111
COUNTY OF WELD Table VI
STATE OF COLORADO
Special Assessment Collections
(Unaudited)
Last Ten Years
Current Current Ratio of Total
Assessments Assessments Collections Outstanding
Year Due Collected To Amount Due Assessments
1981* -0- -0- -- $27,885
1982 $27,885 $13,531 2-1 $14,354
*NOTE: 1) Weld County had no special assessments from 1973-1980
2) No Current assessments are due for the Elmore Road Assessment
District until 1982
112
COUNTY OF WELD Table VII
STATE OF COLORADO
Computation of Legal Debt Margin
(Unaudited)
December 31 , 1982
Assessed Value, 1981 $ 771 ,771,770
Debt Limit 3 Percent of Assessed Value 23, 153,153
Amount of Debt Applicable to Limit:
Total Bonded Debt $ _.
Installment Purchase Agreements -
Total Amount of Debt Applicable to
Debt Limit
Legal Debt Margin $ 23,153.153
Debt Limitation: Under Section 30-35-201, Colorado Revised Statutes, 1973, the
County may incur indebtedness for general County purposes in an
amount not to exceed 3% of assessed valuation of all taxable
property.
113
COUNTY OF WELD TABLE VIII
STATE OF COLORADO
Tables Relating to Bonded Debt
(Unaudited)
December 31, 1982
Weld County is without bonded debt and the following statistical tables are
not presented:
A. Ratio of Net General Bonded Debt to Assessed Value and Net Bonded
Debt Per Capita - Last Ten Years
B. Computation of Overlapping Debt - December 31 , 1982
C. Ratio of Annual Debt Service for General Bonded Debt to Total
General Expenditures - Last Ten Years
D. Revenue Bond Coverage - Last Ten Years
114
COUNTY OF WELD Table IX
STATE OF COLORADO
Demographic Statistics
(Unaudited)
December 31, 1982
1. Population: 1960 - 72,344
1970 - 89,297
1975 - 111,901
1980 - 123,438
1983 - 131,635
2. Estimated Median Age: 26.7 (1980 Census)
3. Total Personal Income
For Years Available: 1970 - $ 279,766,000
1971 - $ 327,463,000
1972 - $ 380,534,000
1973 - $ 481,301,000
1974 - $ 539,833,000
1975 - $ 597,099,000
1980 - $1,059,311,000
4. Per Capita Income
For Years Available: 1970 - $ 3, 111
1971 - $ 3,527
1972 - $ 3,891
1973 - $ 4,666
1974 - $ 5,054
1975 - $ 5,543
1977 - $ 5,081
1980 - $ 6,505
5. Median Family Income
(1970 Census) : $15,805 (1980 Census)
6. Population Per Household 1970 - 3.09
1980 - 2.79
7. Housing Units 1970 - 28,896
1980 - 46,475
Source: Greeley Area Chamber of Commerce Survey and U.S. Census data.
115
COUNTY OF WELD Table X
STATE OF COLORADO
Property Value, Construction, Bank Deposits,
and Other Economic Indicators
(Unaudited)
Last Ten Years
1970 1975 1980
Property Value - estimated actual
value (millions) $ 784.3 $ 1,264. 1 $ 2,948.7
Building Permits 1,635 1,339 1,241
Estimated Construction (millions) $ 14. 1 $ 20.6 $ 23.8
Bank Deposits (millions) $ 163.7 $ 363.2 $ 524.5
Retail Sales (millions) $ 417.8 $ 878.0 $ 781.3
Value of Crop Production (millions) $ 64.6 $ 134.6 $ 185.0
Other years' data not available
Source: Greeley Area Chamber of Commerce Survey
116
COUNTY OF WELD Table XI
STATE OF COLORADO
Principal Taxpayers
(Unaudited)
December 31, 1982
1982
Assessed Valuatioi
Amoco $ 154,403,310
Eastman Kodak $ 54,591,040
Public Service Co. of Colorado $ 28,689,540
Mountain Bell $ 14,494,200
Energy Minerals $ 11,852,070
Machii—Ross Petroleum Co. $ 10,920,350
Panhandle Eastern Pipeline Co. $ 10,045,000
Martin Oil Co. $ 7,981, 150
Colorado Interstate Gas Co. $ 6,798,600
Monfort of Colorado, Inc. $ 6,003,770
Home Light & Power Co. $ 5,915,700
Champlin Petroleum Co. $ 5,710,070
Vessels Oil & Gas Co. $ 5,287,150
American Telephone & Telegraph $ 5, 108,400
Union Pacific Railroad Co. $ 4,553,000
J.K.F. Associates $ 3,359,580
Coors Adolph/Coors Energy Co. $ 2,957,180
Crystal Exploration $ 2,379,480
M.G.F. Oil Corporation $ 2,351,780
Union Rural Electric Assn. $ 2,095,100
Hillside Shopping Center $ 1,549,630
Greeley National Bank $ 1,505,020
Greeley Gas Co. $ 1, 103,900
Monfort Packing Co. $ 1,063,240
Burlington Northern $ 457,600
117
COUNTY OF WELD Table XII
STATE OF COLORADO Page 1
Miscellaneous Statistics
(Unaudited)
December 31, 1982
1. Date of Incorporation: 1861
2. Form of Government: Home Rule Charter
3. Date Present Charter Adopted January 1, 1976
4. Area - Square Miles: 4,002 square miles
5. County Seat: City of Greeley
6. Employees as of December 31, 1982 Elected Officials - 16
Division Heads - 5
Department Heads - 8
Other Full Time Employees - 795
Part Time Employees - 152
7. Miles of Roads: Paved - 688
Unpaved - 2,692
8. Building Permits: No. of
Year Permits Valuation
1974 882 $ 18,696,840
1975 1,339 $ 25,251,542
1976 1,624 $ 47,546,973
1977 1, 177 $ 30, 102,553
1978 1,546 $ 58,749,363
1979 1,592 $ 34,782,283
1980 1,348 $ 54,775,497
1981 1,241 $ 32,851,694
1982 1,865 $ 35,207,497
9. Motor Vehicle Registration: 1974 - 94,484
1975 - 103,818
1976 - 108,529
1977 - 122,133
1978 - 143,888
1979 - 133,437
1980 - 125,970
1981 - 129,159
1982 - 130,952
10. Special Districts
within County: 28 - Cities and Towns
12 - Schools
6 - Fire
9 - Water and Sanitation
2 - Colleges
(Continued on next page)
118
COUNTY OF WELD Table R71
STATE OF COLORADO Page• 2
Miscellaneous Statistics - Continued
(Unaudited)
December 31, 1982
11 . Cities and Towns: Ault Gilcrest Lochbuie
Eaton Greeley Mead
Erie Grover Milliken
Evans Hudson New Raymer
Dacono Johnstown Nunn
Firestone Keenesburg Pierce
Frederick Keota Platteville
Ft. Lupton Kersey Rosedale
Garden City LaSalle Severance
Windsor
12. Recreation: Golf Courses - 5
City and Regional Parks
Island Grove Recreational Complex
13. Libraries: Greeley Library 114,622 Volumes
University of
No. Colo. 631,399 Volumes
Weld County Library 165,087 Volumes
14. Elections: Number of Number Percent of
Registered of Votes Registered
Voters Cast Voters Voting
1974 General Election 45, 175 30,002 66.4
1976 General Election 49,785 41,184 82.7
1978 General Election 47,832 -29,818 62.3
1980 General Election 51,107 44, 134 86.3
1982 General Election 51 ,476 36,301 70.5
15. Media Newspapers: The Greeley Tribune
The Booster
Town & Country News
Aims College World
The Mirror (ZINC)
North Weld Herald
Farmer & Miner
Keene Valley Sun
Johnstown Breeze
Ft. Lupton Press
Platteville Herald
Windsor Beacon
Brighton Blade and
Market Place
Erie Echo
Ft. Morgan Times
LaSalle Leader
Longmont Times Call
Platte Valley Voice
II')
COUNTY OF WELD Table XII
STATE OF COLORADO Page 3
Miscellaneous Statistics - Continued
(Unaudited)
December 31, 1982
15. Media (Continued)
Radio Stations: KFKA/KFKZ
KYOU/KGRE
KUAD AM & FM
KUNC FM.
Television: Receives commercial
and public television
originating from both
Denver and Cheyenne
stations; also cable
television.
16. Sales Tax as of December 31., 1982: State - 3%
Source: Greeley Area Chamber of Commerce/County offices.
120
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121
COUNTY OF WELD Table XIV
STATE OF COLORADO
Salaries of Principal Officials
(Unaudited)
December 31, 1982
ELECTED OFFICIALS:
Commissioners $ 22,000
Clerk & Recorder $ 23,000
Treasurer $ 23,000
Assessor $ 23,000
Sheriff $ 23,000
District Attorney $ 45,000
APPOINTED:
County Attorney $ 50,814
Director of Planning $ 28,500
Director of Finance and.
Administration $ 57,660
Director of Building and
Grounds $ 31,836
Director of Communications $ 23,628
Director of Ambulance Services $ 26,532
Director of Veterans' Affairs $ 21 ,624
County Engineer $ 33,792
Director of Social Services $ 40,380
Director of Health Department $ 67,500
Director of Library $ 31,128
Director of Human Resources $ 38,052
Director of Data Processing
Services $ 46,128
Director of Purchasing $ 26,532
Director of Personnel $ 34,596
Comptroller $ 33,828
122
COUNTY OF WELD Table XV
STATE OF COLORADO
Surety Bond Coverage For Principal Officials
(Unaudited)
December 31, 1982
District Attorney $ 5,000
Commissioner $ 25,000
Treasurer $ 250,000
Sheriff $ 20,000
Assessor $ 6,000
Coroner $ 5,000
County Clerk $ 25,000
County Clerk (Titles & Deeds) $ 5,000
Director of Finance and
Administration $ 100,000
Note: All bonds are issued by the St. Paul Insurance Company and are on file
with the Weld County Clerk and Recorder.
123
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