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HomeMy WebLinkAbout861427.tiff .J L a r.... i:i* .:, 1986 BUDGET MESSAGE WELD COUNTY COLORADO a. Se ,,,,:„.. . :::,:::,, s 1 r ltil 4;_/ COUNTY OF WELD 1986 BUDGET MESSAGE PRESENTED TO: WELD COUNTY BOARD OF COMMISSIONERS Jacqueline Johnson, Chairman Gene Brantner, Pro-Tem C. W. "Bill" Kirby, Commissioner Gordon Lacy, Commissioner Frank Yamaguchi, Commissioner BY THE DIRECTOR OF FINANCE AND ADMINISTRATION DONALD D. WARDEN September 20, 1985 TABLE OF CONTENTS Plat BUDGET MESSAGE 1 1986 BUDGET PROCESS 5 1986 FISCAL. SITUATION 6 COUNTY STRATEGIC OBJECTIVES 7 1986 GUIDELINES 8 TAX LIMITATION (COMPARISON OF HOME RULE CHARTER TO STATE LIMIT) 10 WORK SESSION SCHEDULE 12 SUMMARY OF FUNDS: All Funds - Revenue by Source 15 All Funds Without Interfund Transfers - Revenue by Source 16 All Funds - Expenditure by Functions (Without Interfund Transfers) 17 Mill Levy 18 Mill Levy and Revenue Sharing 19 Summary of Fund Balances 20 Weld County Home Rule Government 21 Summary of County Funded Positions 22 1985 Assessed Values (To be used for 1986 Budget) 24 Program Net County Costs 25 Summary of 1984 Allocated Costs (Applicable for 1986) 28 POINTS OF ISSUE AND POLICY MATTERS: Policy Directions 29 Revenue Policies and Assumptions 31 Significant Budget and Accounting Policies 32 Policy Matters/Points of Issue with Fiscal Impact 34 One—Time Cost Avoidance Policy Matters 37 Salary Recommendations 38 Salary and Benefits Budget 39 Fringe Benefits Recommendation 41 GENERAL FUND: Revenue By Source 42 Expenditure by Functions (Without Contingency) 43 Fund Summary 44 i Page GENERAL FUND (CONTINUED) : Office of the Board 45 County Attorney 46 Public Trustee 47 Planning 48 Clerk & Recorder 49 Elections 51 Treasurer 52 Assessor 53 Maintenance of Building & Plant 54 County Council 55 District Attorney 56 Juvenile Diversion 57 Finance & Administration 58 Accounting 59 Purchasing 60 Personnel 61 Communications - PBX 62 Capital Outlay 63 Sheriff's Office 65 Communications - County Wide 73 Communications System Development 74 Ambulance 75 Coroner 76 Community Corrections 77 Youth Shelter Home 78 Public Service - DUI 79 Building Inspection 80 Office of Emergency Management 81 Predatory Animal Control 82 Countywide Animal Control 83 Pest and Weeds 85 General Engineering 86 Extension Service 87 Veteran's Office 88 Airport 89 Weld Mental Health 90 Exhibition Building 92 Missile Park 93 Fair 94 No. Colorado Research Center 95 West Greeley Soil Conservation 96 NonDepartmental 97 IRB Building Rent 99 Contingency 100 Transfers: Agency on Aging 101 Computer Services 102 Health Department 103 Job Diversion 104 Library Fund 105 ii Page ROAD AND BRIDGE FUND: Revenue By Source 106 Expenditures By Function 107 Fund Summary 108 NonDepartmental Revenues 111 Bridge & Construction 112 Maintenance of Condition 113 Maintenance Support 114 Trucking 1j5 Mining 116 Administration 117 Other Public Works 118 Grants-in-Aid to Cities and Towns 119 SOCIAL SERVICES FUND: Revenue By Source 120 Expenditure By Program 121 Fund Summary 122 Administration 127 Child Support (IV-D) 128 General Assistance 130 Aid to the Blind 132 Aid to Families with Dependent Children 133 Foster Care of Children 134 Day Care 136 Medicaid Transportation 137 Aid to Needy Disabled 138 LEAP Administration 139 Low Income Energy Assistance Program (LEAP) 140 Old Age Pension 141 HEALTH FUND: Revenue By Source 142 Expenditure By Program 143 Fund Summary 144 Administration 145 Nursing 146 Health Protection Services 147 HUMAN RESOURCE FUND: Fund Summary 148 Job Training Partnership Act (JTPA) Incentives 149 Job Training Partnership Act (JTPA) - IIR SYEP 150 Job Training Partnership Act (JTPA) - IIA 151 State - Job Service 152 Head Start -- Basic 153 Head Start -- Handicapped 154 CGSB 155 iii Page HUMAN RESOURCES FUND (CONTINUED) : Supplemental Food 156 DOE - Weatherization 157 OAA Area Agency -- Administration 158 OAA Title III-B 159 OAA Title III-C-1 Congregate 160 OAA Title III-C-2 161 Transportation 162 Job Diversion 163 OTHER SPECIAL REVENUE FUNDS: Fund Summary 164 Revenue Sharing Fund 165 Conservation Trust Fund 166 Contingency Fund 168 Library Fund 169 Solid Waste Fund 171 CAPITAL PROJECT FUNDS: Fund Summary 173 North Colorado Medical Center -- Capital 174 Capital Expenditures 176 Special Projects List 177 Long Range Capital Projects Five-Year Plan 179 INTERNAL SERVICE FUNDS: Fund Summary 213 Motor Pool Equipment 214 Motor Pool Administration 219 Printing & Supplies Fund 220 Computer Services Fund 221 Insurance Fund 222 Health Insurance Fund 224 GLOSSARY 227 iv aim DEPARTMENT OF FINANCE AND ADMINISTRATION PHONE (3U:y 3601wL L.XT. Y \'� P r) PDX nib GREE.LEY, COLORADO 8U5l42 C. COLORADO September 20, 1985 Weld County Board of Commissioners 915 10th Street Greeley, CO 80631 Board Members: The Weld County 1986 proposed budget for operations and capital outlay totals a gross amount of $46,655,083 with a net of $44,232,801 when Interfund transfers are excluded. The Intergovernmental Service Funds total an additional $5,456,689. The budget has been prepared in accordance with your directives developed during the "Early Warning Budget" sessions held in July. The proposed budget is funded with revenue estimates of $27,231 ,597, anticipated fund balances of $1,921,303, and the maximum allowed property tax of $16,669,491 . The mill levy proposed is 18.802, down .540 mills. The assessed valuation of $886,564,250 shows an increase of $65,816,420 or 8.02%. With the 5% increase in property tax revenues coupled with the assessed valuation increase, the mill levy proposed is down 2.8%. The increase in assessed value is almost totally attributed to the oil and gas production in Weld County and reappraisal of property with only $6,342,160 new construction. Although the budget has been prepared within the 5% Home Rule Charter property tax limitation, the Board does have the option to ask the County Council to exceed the 5% limit while retaining the preceding year's mill. levy. Because the assessed value went up 8.02% the County Council cart grant the Board the authority to levy $478,434 in excess property tax revenue. With the anticipated loss of over $1.4 million in Revenue Sharing funds in 1985 it is recommended that the Board request the additional $478,434 from the County Council. Even with the additional funds, the County would be $1,600,563 below the State's 7% property tax limitation. The 1986 budget is most impacted by the anticipated elimination of Federal Revenue Sharing. Federal Revenue Sharing, which has been funded since 1972, is a target of the Reagan Administration and Congressional plan to reduce federal spending. The Revenue Sharing Program sends $4.6 billion annually to local governments with $1.9 billion going to counties, and $1 .4 million specifically allocated for Weld County. With the final Federal Budget compromise, Revenue Sharing will end September 30, 1986. -1- Weld County, for the last six years, has utilized all Revenue Sharing in the Road and Bridge Fund. To take the entire reduction from the Road and Bridge Fund would devastate the construction program, which is already inadequate. Even with the Home Rule Charter 5% limitation, Weld County has maintained a budget that is fiscally and programmatically balanced. To retain this policy approach an Early Warning Budget process was used in July of this year to put the County in a posture to respond to the General Revenue Sharing reduction of $1.4 million. The $1.4 million reduction amounts to 10% of the County's property tax amount. The budget plan that was developed is based upon the following assumptions and approaches: . No property tax revenue in excess of the 5% property tax increase. . No local tax initiative will he approved by the voters at this time. . Lost Revenue Sharing of $1.4 million in 1987 in Road and Bridge must be displaced by property tax resources. . The $1.4 million reduction should come from low priority programs throughout County operations. . A $1.4 million reduction should be made in the 1986 budget even though Revenue Sharing will be phased out over two fiscal years. . Any 1986 Revenue Sharing funds received should be used for cost avoidance and one-time capital items in fiscal year 1986. . All County departments and offices have received a set target amount for 1986 prior to budget preparations and that target amount has been incorporated into the budget. . Salary adjustments have been restricted to 47 across the board. The one department head justifying to the Board a higher salary amount for a class unique to that department has funded the added salary amount from within the target budget amount assigned at 9%. . 1986 proposed budget amounts include a 3.8% salary and fringe adjustment figure. . An undesignated amount of $455,668 is available to fund high priority or mandated items in 1986. This assumes a carry-over fund balance of $800,000. . The budget assumes the creation of a Library Special District that will displace $446,787 in County funds. . Outside agencies are treated the same as County departments, since most provide contractual services. -2- . A target of 5% off the 1985 budget base was uniformly applied to all operating funds. . The Sheriff's Office was identified as if it was a unique fund, since it accounts for over $4.8 million of the General Fund. . Capital Funds were reduced by 10% of the 1985 budget base. . Insurance premiums are frozen at the 1985 level. . Target amounts include the Social Security rate increase from 7.05% to 7.15% in 1986. . New or expanded mandates have been absorbed within the 1986 target amount by all budget units. . Self-supporting budgets float at 1986 funding levels. . IGS Funds are frozen at the 1985 level. The 1986 Proposed Budget plan will force the 1986 Weld County budget to be balanced but the reduced funding level, coupled with the impact of the Home Rule Charter tax limitation, will place new pressures on all County services. The budget results in "fiscal cannibalism", which takes funding from low priority programs to maintain the existence of high priority programs. The Revenue Sharing reductions, together with other past and future Federal program cuts, will eliminate essential services for some citizens and further aggravate the deteriorating conditions of Weld County roads and bridges. No other choices exist unless local taxpayers are willing to raise local taxes through a special election, or with the assessed value exceeding 5%, the County Council is willing to allow the preceding year's mill levy to be maintained for ar. additional $478,434. All Department Heads and Elected Officials should be commended for their cooperation in putting together a County budget that identifies program priorities in a creative and rational way that allows maximum County services to citizens at minimum costs to the taxpayers. As your Board holds work sessions to discuss the 1986 Budget, it is hoped that this document will allow you to provide policy input and direction to staff to best cope with the reduced Federal Revenue Sharing in 1986. With the $455,668 of unallocated funds and the policy issues, the potential to increase the proposed budget is balanced by the potential to cut it. I am confident that the fiscal program and recommendations attached for your consideration are sound and a reasonable way to proceed in 1986, and will provide residents of Weld County with the public services necessary to maintain a high quality of life. -3- While the signature of one person appears in this message to you, the proposed budget for 1986 represents the labor of many people. From the initiating departments through the analytical and review process of staff personnel, data input, typing, and finally, printing by the print shop, many dedicated people are involved. I wish to acknowledge my thanks and appreciation for their fine work. R. s;ectful y s,bit7d, Donald D. rden, Director Finance and Administration DDW/ch -4- 1986 BUDGET PROCESS OBJECTIVES: 1 . Identify the cost of existing activities within the County. 2. Analyze new or expanding services, using a common criteria for justification, aimed at identifying mandated and optional programs. 3. Ranking, in priority order, all new and existing services which fall within a marginal range of funding. 4. Agressively analyzing major revenue sources. 5. Eliminating procedures which were not fully utilized in the decision making process of the budget. 6. Identifying optional programs and service levels which may be reduced if necessary. 7. Continued refinement of the budget process with the key aspects of planning, evaluation, priority setting, rational resources allocation process, and creative management approaches. 8. Target budget approach. 9. Initiate a strategic planning process. -5- 1986 FISCAL SITUATION PROBLEMS: Elimination of Revenue Sharing Charter Limitation -- 5% Federal Deficit Era of Restricting Government Inflation/Deflation Rate Cost of Labor/Salary Survey Employee Morale Salary Levels Fringe Benefits -- Flex Benefits Demands for Service Change in Citizen Priorities Economic Outlook Federal Budget Limitation Required New/Expanded Programs Road/Bridge -6- COUNTY STRATEGIC OBJECTIVES Continue to seek involvement and input from the community of Weld County. Sustain a long-range perspective in setting fiscal, service and development priorities. Balance programs and service levels against community needs and available revenues. Develop strategies to maintain the existing economic base and promote the continued vitality of the County of Weld. Support activities necessary to the preservation of stable, secure, and quality living in Weld County. Seek out innovative method of maintaining and financing the replacement of infrastructure components. Continue a high level of activity at the regional, state and national level to insure Weld County's voice in policy decisions. -7- 1986 GUIDELINES . There will be no recommended increases in personnel in the recommended budget to the Board. Increased workload should be absorbed by existing personnel wherever possible through increased productivity. . Resources for new activities should come from increased productivity and determination of existing activities wherever possible. No new non-mandated programs should be proposed without proportionate cutbacks in other programs. Any new programs will be highlighted as a policy issue for the Board. . All newly mandated program costs should be clearly identified for the Board. . Unless a change is legally mandated, the county's share of partnership programs should not be increased, the share should be decreased wherever possible. . Methods to maximize manpower avoidance or substitution should be encouraged by all departments through automation, productivity improvements, or cost cutting strategies. . Capital outlay expenses for equipment should only be recommended when the need has been fully justified, the useful life of equipment cannot be extended, and it has been determined that salvage equipment is unavailable for use. Vehicle replacement must be recommended by the Equipment Service Manager for consideration in the budget process. . Budgets are to be prepared on a program basis with submission in a program format, as well as, in the normal line item format like 1985's budget presentation. . Salary increases are to be included in the request from any department, in accordance with the Revenue Sharing Contingency Plan. . Examine all user and service fees and make recommendations for increases or other adjustments to match the cost of providing such services. This is a continued follow-up to work that we have been doing the last three years. . Identify those areas where increased personnel productivity has shown gains in services and/or reductions in cost. . Target budget amounts will be provided to each department and office. Any amount exceeding the target base will be competing for a small amount of unallocated funds during the budget hearing process in October. Therefore, all offices and departments should make concerted efforts to put together realistic programs and efforts within the target budget base amount, since the ability of the Board to fund beyond that level will be substantially restricted. Ranking forms will begin at 857 of target. -8- . In reviewing the 1986 budget request, Finance has used criteria developed in the Budget Manual to develop preliminary recommendations to the Board of County Commissioners. Finance asked the same basic questions that, hopefully, each of the departments asked regarding the evaluation of their program activities. These questions concerned need and purpose, objectives, departmental priorities and rank, achievements and benefits expected, means, if any for measuring results, consequences of not implementing the request, impact or. other agencies or departments, alternative approaches or service level, resources required, means of financing, and whether or not all cost cutting and revenue generating strategies have been applied. -9- 44 •r1 n 01 I ttl o H rn O W u r1 CI Ill I C U a G v co 0 W W W n 0 H H 1i o .O W m m W a 4) NH w 6 V) I& 40- •r4 o G U Pe -I- 1•-• X It W ri r(1 00 W 5 H cr‘ NI cov O, -.1' •.i 7 X ID . 0 Lr co O. r-- c0 H as ‘.0 -7 -7 H X X W H ,D ri C ttl D. 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Research Center West Greeley Soil (Ron Miller) Animal Control (Mr. Heckendorf) Exhibition Building 12:00 - 1 :00 PM Lunch Break 1 :30 PM Ambulance 2:00 PM Public Trustee 2: 15 PM Veteran's Office 2:30 PM County Council 2:45 PM Planning and Zoning Building Inspection 3:30 PM Finance & Administration Accounting IGA Personnel Purchasing Printing & Supplies THURSDAY, OCTOBER 10 9:00 AM Road and Bridge Engineering 10:30 AM District Attorney 11:30 AM Treasurer 11 :45 AM Commissioners 12:00 - 1:00 PM Lunch Break 1:00 PM Airport -12- THURSDAY, OCTOBER 10 - Continued 1:30 PM Sheriff Jail Police Services 3:30 PM Coroner 3:45 PM County Attorney FRIDAY, OCTOBER 11 9:00 AM Clerk & Recorder Elections 9:30 AM Buildings & Grounds Missile Site 10:00 AM Communications - Co. Wide Communications - PBX Office of Emergency Mangement 12:00 - 1:00 PM Lunch Break 1:30 PM Assessor 2:00 PM Social Services Old Age Pension Youth Shelter Home A Woman's Place Child Abuse (CARE) 3:30 PM Health Department TUESDAY, OCTOBER 15 9:00 AM Nondepartmental Weld Mental Health Community Center Foundation EDAB - Chamber of Commerce Public Works - County Building Conservation Trust Fund Contingent Fund Sub-Division Parks Fund Revenue Sharing Request Insurance Fund Solid Waste Fund Humane Society 10:30 Useful Public Service -13- TUESDAY, OCTOBER 15 - Continued 11:00 AM Hospital 12:00 - 1:00 PM Lunch Break 1:00 PM Library 1 :30 PM Human Resources 2:30 PM "OPEN FOR RE-SCHEDULING" THURSDAY, OCTOBER 17 9:00 AM Data Processing Requests 12:00 - 1:00 PM Lunch Break 3:00 PM Special Projects Requests 3:30 PM Wrap Up -14- J or :■:■:■:': ■ ■ ■ . SUMMARY OF FUNDS 'I 11lI:,1.l SIOSSIMIS '!! 1111.1111 . . . . :':'1111: I1 I1 ALL FUNDS REVENUE 1986 TOTAL $48,244,873 Interfund Transfers $2,422,282 Fund Balance $1,921,303 (4.0%)(5.0%) Miscellaneous $2,384,477 (4.9%) Charges for Services $1,848,754 (3.8%) Property Taxes Licenses/Permits $409,575 (0.8%) $16,869491 (34.87.) Other Taxes Intergovernmental $1,094,910 (2.3%) $19,879,285 (41.2%) $1,818,598 (3.4%) Fees 1985 TOTAL $48,193,654 Interfund Transfers $2,777,558 (5.8%) Fund Balance $2,877,671 (B.D%) Miscellaneous $2,321,953 (4.8%) Property Taxes Charges for Services $15,875,708 (32.9%) $1,489,183 (3.1%) Acenses/Permits$308,250 (0.89.) Other Taxes $1,078,705 (2.2%) $1,544,975 (3.29.) Fees Intergovernmental $19,919,453 (41.3%) -15- ALL FUNDS REVENUE WITHOUT INTERFUED TRANSFERS (1996) Fund Balance $1,921,303 (4.2%) Miscellaneous$2,384,477 (5.2%) Charges for Services $1,846,754 (4.0%) Licenses/Permit s=409,575 (0.9*) Property Taxes $16,689,491 (36.4%) Intergovernmental Other Taxes $19,879,285 (43.4%) $1,094,910 (2.4%) $1,616,596 (3.5%) Fees 1985 TOTAL $45,416,096 Fund Balance $2,877,871 (8.3%) Miscellaneous$2,321,953 (5.1%) Charges for Services $1,469,183 (3.3%) Licenses/Permits $308,250 (0.7%) Property Taxes $15,875,706 (35.0%) Other Taxes Intergovernmental $1,078,705 (2.4%) $19,919,453 (43.9%) $1,544,975 (3.4%) Fees -16- ALL FUNDS EXPENDITURES 1988 TOTAL $44,232,801 Road & Bridge $9,016,884 (20.47.) Social Services Culture & $13,528,100 (30.6%) Recreation $204,313 (0.5%) Human Resources $2,723,322 (6.27.) Public Works $270,089 (0.69.) General Government $8,514,217 (14.7X) $1,721,169 (3.9%)Contingency $131:1144 ,6;) Auxiliary 09 Di 3'.Dt) Capital $1,348,835 (3.09.) Health $7,387,959 (16.79.) Public Safety 1985 TOTAL $43,482,574 Library $434,702 (1.0%) Road & Bridge $8,979,786 (20.7%) Social Services $13,359,900 (30.7%) Culture & Recreation $250,438 (0.69.) Human Resources $2,646,436 (8.17.) Public Works $533,547 (i.2%) General Government $319,1865(0.7%)(2.3%)Contingency $8,286,508 (14.5%) Auxiliary $1,272,740 (2.9%) Capital $1,312,083 (3.07.)Health $7,075,763 (18.3%) Public Safety -17- MILL LEVY 1988 TOTAL 18.802 Contingent 0.525 (2.8%) Road & Bridge 2.631 (14.07.) Social Services 2.382 (12.77.) Hospital Capital 0.329 (1.77.) General County 11.617 (81.8%) Buildings Capital 0.742 (3.9%) Insurance 0.578 (3.17.) 1985 TOTAL 19.342 Contingent 3238 (18.7%) Social Services 2.533 (13.1%) Hospital Capital General County 0.312 (1.8R) 12.158 (82.9%) Buildings Capital 0.478 (2.5%) Insurance 0.623 (3.2%) -18- MILL LEVY AND REVENUE SHARING 1988 TOTAL $18,078,0491 Contingent $485,908 (2.8%) Road & Bridge $3,739,533 (20.77.) Social Services General $2,111,811 (11.7%) $10,298,894 (57.0%) Hospital Capital County $291,725 (1.07.) Buildings Capita]. $857,525 (3.8%) IGS - Insurance $511,095 (2.87.) 1985 TOTAL $17,282,182 Road & Bridge $4,084,140 (23.5%) Social Services General $2,078,999 (12.07.) $9,979,523 (57.7%) Hospital Capital County $258,397 (1.5%) Buildings Capital $392,028 (2.3%) IGS - Insurance$511,095 (3.0%) -19- 0 CD I t` I e I 14 I 4 I I I VI I N1 ' 1/1 0 I 1f1 0 0 In u1 O{C. O O N00001n0 HO 00 O. O 0• NOO NO In CC., 0 1031 I I I 1 V1 1 I 1 4 I 4 H M 4 I O 0 I"1 w •D Z 4 03 H Q In 0T M W 00 .C P M 0. N 'C .0 O•q O 00 0 00 N N In H .O I� H O, v1 H Z 01 H H N O O H 03 H I •D H H H N OD N N OD.V_ .-� - — ^cf. p O0 0 N HM I N N p M N H 0 M u1 u1.D Ch E- 00 0000NNN0eVO 1O b 03 0 $M In Ps TA CO 0 !I, .o CO^00NInin I MO 4O 0 N 0 0 u1.O u1 C' .D 4 2 F1 o .a .C 'Cl on in N O.00.C M 0 00."1 In N N .0.0 N N to .C 0. 1-4 .O v.?. 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(O h 1--)) V�iU0.C1 W W W W >• Z U ?10-CC -22- Oa H w in E I U' N .+ M r+ .-I N H H .y L1.3 X } } } 1 1 1 1 1 cl 5Ix " U • • O �n z z N O H w O • z W .0V1 r - N N .O N O W O N M M V1 O O p . c� fA c_.% w z PL O H H P. P4 U H ¢ N 0 Z H • cA H [:7 .O '.OUn 1� 5 NN VD M O Om N N -T M Un O 1- S."' (.) CO .-• M r4 .4 .4 O. .--. — .-+ -7 - .--I en M O Hgrn --+ N- a pa fa4 41 pa P4 W G w a U H N In Z zzLn • w ¢ a0 �7 -71- d NN M M O T N N v M ,.0 O H D r:4 w O% .-+ M ..+ .-a H4 O. .y — Hi -7 r..4 .-- M -7 aD-' "4 .....1N. W 'O O U 40 ›+ rn H '-+ z O H W In N In U ¢ H0, -7 -7 n d N N M N .-+ O M -i -7 M '.0 .-+ O a 0 H — M H .r O+ .r .-+ N '4' "4 M N '.p ¢ .-+ 1- W O w ¢ H W 0) W z C a) C 0 U Oi P4 Ca P. .4 r M P a) W u •) C q W cn a 11) o. 0 4+ z¢qq {Z7 o H 0 w a kJ 0 C. C '++ 7 ¢ £ C 4t Fi d w VI W 1U+ H q W O O N 0 H O U PC O 0 > 0 H M J.) X P4 1 N ,'C H co W H i24 al 4i al 0) ¢ 4' 4t >i w H Pa U M U C a a MO O a P4 .4 Cl) a a z Pa C N C o¢w 1+ 1. ¢ w 0 cy6L •E.` 6 w v01 W C al e0 0 x PI 00 C F a pR� H H C13 0 a4 0 C P4 a) C u x 60 C H Cu +-4 ¢ 6 H 0 a ¢ 41 C <-1 0 0 '0 ,. a6 r4 H CO H psi Z O P+ ¢ •N 6 *+ C +-1 C W 6 of I. 0 Pa H H w O W '0 N H +-I. 1 'O W a 0 H P4 0 0 P a Z ¢ X H W Z x ¢ C: z cn a Cl. U X —23— WELD COUNTY 1985 ASSESSED VALUES TO BE USED FOR 1986 BUDGET 1984 1985 + or - Vacant Land $ 12,543,080 $ 11,037,950 $ (1,505,130) Residential Land 39,872,890 39,889,530 16,640 Residential. Improvements 166,346,970 170,384,690 4,037,720 Residential. Personal Property 60,410 56,280 (4,130) Commercial Land 17,775,280 18,517,870 742,590 Commercial Improvements 50,383,020 57,273,420 6,890,400 Commercial Personal Proprety 19,234,640 27,699,060 8,464,420 Industrial Land 4,841,640 4,162,170 (679,470) Industrial Improvements 34,806,300 37,744,210 2,937,910 Industrial Personal Property 35,104,740 37,819,120 2,714,380 Agricultural Land 42,273,910 43,878,900 1,604,990 Agricultural Improvements 43,865,090 46,094,530 2,229,440 Natural Resources Land 1,451,440 1,854,050 402,610 Natural Resources Improvements 1,145,550 970,070 (175,480) Natural Resources Personal 1,431,910 1,454,040 22,130 Oil and Gas Land 215,686,220 260,358,610 44,672,390 Oil and Gas Improvements 128, 180 121 ,150 (7,030) Oil and Gas Personal Property 37,726,860 34,310,800 (3,416,060) TOTAL COUNTY ASSESSED $724,678, 130 $793,626,450 $ 68,948,320 STATE ASSESSED 96,069,700 92,937,800 (3,131 ,900) TOTAL $820.747.830 $886.564,250 $ 65.816.420 -24- PROGRAM NE:-I COUNTY COSY. MANDATED: CHARTER/STAT'E CONSTITUTIONAL OFFICES ALLOCATED NET COST SUPPORT TOTAL OFFICE OF THE BOARD *242, 192 PUBLIC TRUSTEE $88,997 :#�:'�'1 , 1.79 CLERK 4.. RECORDER $0 $1 , 463 $1 .465 . '3,274 $217,020 $220,294 ELECTIONS $248, 169 TREASURER $41 ,337 $209,506 $9.';, 559 $0 $93,558 ASSESSOR $774, 257 *117,242 $991 ,499 COUNTY COUNCIL DISTRICT ATTORNEY $820,798 $1. 19,095 *938.89: SHERIFF $992,451 451 $'2 , CORONER 1 ,79 $]. ,22 4,x.44 *50,925 $15,599 $66,514 TOTAL $3,246,204 $836,234 $4,092,438 MANDATED: STATE/FEDERAL COUNTY COST ALLOCATED NET COST SUPPORT TOTAL JAIL $1 ,901 ,81.5 $204 5., COMMUNITY CORRECTIONS 'B25 $2, 106,669 $2,525 PUBLIC SERVICE - DUI 942 SOCIAL SERVICES $2, 210, 130 _ 57 $2,385,287 HUMAN RESOiJRCES t. $17��, .f.:,, #8 9, 1OB $169,788 $ '58,896 PUBLIC HEALTH *810, 174 ,697 $952,871 TOTAL $5,011 ,227 $697,962 $5,709, 189 CRITICAL -- NON-MANDATED COUNTY COST ALLOCATED NET LOST SUPPORT T O.(AL... CRIME LAB $A3, 149 POLICE SERVICES (LEVEL ). $0 $45, 149. $1 ,588,,6`,4 $94,910 $1 ,693,464 COMMUNICATIONS—COUNTY—WIDE/911 *579,856 856 $0 AMBIJLANi::F: $579,856 POSS MBUE $32,690 *115,529 $148.419 $1 ,607 $2,069 $3,675 OFFICE EMERGENCE SERVICES $18,674 TOTAL $2,266,830 , $x.19,.-b0 $2,4•Clf-,,0yc::► —25— PROGRAM NET COUNTY COST L._171:F.L,. D 19CRE::T I O1 ALLOCATED NET COST SUPPORT TOTAL PLANNING & ZONING/BLDG INSF' ($0,985) $97,917 $88,932 YOUTH SHELTER HOME $88,263 26:, $13,537 $101 ,800 PREDATORY ANIMAL CONTROL. $8,000 $0 $8,000 ANIMAL CONTROL.,. $64, 125 $0 • $64, 125 PEST & WEED CONTROL $95,734 $6,542 $102,276 EXTENSION SERVICE $161,092 $67, 132 $234, 224 VETERAN'S OFFICE $38,215 $4, 166 $42,3'81 AIRPORT $0 $1 ,561. $1 ,561. MENTAL HEALTH $62,512 $•0 $62,512 MISSILE SITE PARK (CONSER 1ST) $0 $8, 169 $8, 169 • EXHIBITION BLDG (CONSER 1ST) $0 $47,288 $47 ,288 COUNTY FAIR $24,091 $1 ,335 $25,426 NO COLD RESEARCH CENTER $3,000 000 $0 $3,000 WEST GREELEY Y SOIL CONSERVATION s:0 SO SO LIBRARY $0 $109,055 $109,055 JUVENILE DIVERSION $67,878 $6,080 $73,958 COMMUNITY CENTER FOUNDATION $32,929 $0 $32,929 SENIOR COORDINATORS $9,000 $0 $9,000 0 GENERAL ASSISTANCE: VISION CARE $11 ,000 $0 $10,000 DENTAL_ c::ARE $8,000 SO $8,000 DRUGS $4,000 $0 $4,000 KIND/EOD $25,000 $0 $25,000 BURIALS $11 ,000 S0 $11 ,000 DOMESTIC VIOLENCE $15.000 $0 $15,000 TOTAL $724,854 $362,782 $1 ,087,636 • ROAD & BRIDGE (LOCAL.) $3,212,533 $360,457 $3,572, 990 ENGINEERING $270,069 $3.3, 146 $703,215 TOTAL $3.482,602 $393,602 $7,876,204 CAPITAL.: EPUIPMENT $125,000 $0 $125,000 HOSPITAL $318,047 $8,709 $326,756 PUBLIC WORKS $70:',. ,500 $0 $703.500 TOTAL 'Si , 146,54 7 $8,709 $1 , 155,256 -26- PROGRAM NET COUNTY COST 8T' SUPPORT FUNCTION ALLOCATED NET GO ST SUPPORT TOTP I.. COUNTY ATTURNEY $204 ,960 ($204,960) $'0 BUILDING ° GROUNDS $953,6`x7 ($953,657) $0 FINANCE Fy ADMINISTRATION $117,455 ($117,455) :0 ACCOUNTINH $275,847 ($275,847) $0 PURF,HAS I Nt $125,328 ($1.25.328) $0 F'ER ONNE1.. $234,519 ($27.4 ,519) $0 PBX/PHONES $199, 186 (4199, 186) $0 INSURANCE $546,900 1 a,�.b,900) SO NON•-DEPARTME.NTAL_ $216,021 ($'21o.021 ) 4:0 TOTAL. $2,873,873 (52,873,873) $0 -27- N 0 '0 T d Y d Y E d N U LO d .-1 "-1 o W U A N U H CO N N N M �Y N if l .....T00 0 14- Cr) N n 0 N. Cu" M d t0 0. ¢ O+ l� n MMO M .-+ 0000 Lin .1 .714 O O+ T. n lO q U O V O MO S M .-4 OI Ol MJ 1.0 14- .d 10 ,1101X10 14-1 ONNH 1-1 ,0 .H 0.W 5-75-7 0- M I0OM I� O11n CON IN •-+ .D M .-+ O MOO 10 d G. G5*4 — -TN N OMcn .-. MOON •--I O 5-4 J G O i N ¢ CO d CO a en CO Y H 06 U!- N .,1 O y G U w O T 0 Y 0 F "- d Y V Y .G it d 03 Y U N O M 5--.1N N ..,-5 V 0G w CO rl el Y4..) G d 0 CI) "O-1 000 rd A 1 E.. 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M1 Nrn .-4 NO ON 010 CO CO CNN NO 1� 01-- 1n 00100 C d '> OP.cP P4 U 00 CO N n Ol 10 N M O r-I 10 N1110 N101\ ACON V 10v CO '0 A N t` ...TON f\ M n in N O O l n M it) CM 10 l0 IA O O l 1 n 1,1 14.1 O4 O CO .-. d ,70N U'I CO MN ONN CO ...1. v10 r ^4 ^a N. 1n O. M d ~Ca Y ¢ NI O Ol N L l .4 4,4 ,-- N ONO .-1 N � CO ul ..%1 N m• CO CO F H d U rl ,,,���,. .g m v a. - COOD H O w u C Z O V A d o O H 4-4 Y "Ni Y CZ 0 41 u 0 0) "i ti V w r1 1YI Y CO 5-5 0 '0 y m d II 0 4 U 4 H U 0 y d d d a ..1 C) d4-1 >, C 00 I N .0 Id M C CI • 4:40 G >l r-I 0 d HI 41 d d C A rCl 14 CU 44 d N OOC CO 44 U U 'O d N10 O0 N CO NO Y 0)4 d 0 'O 0 -I N N U d d > "1 U CO Y a Os d tO d o N CO .1 d 0 d 0. U 14 0 .1 U 0 d r1 M N Y N O 10 U E Y C. MI ri d W w JL ". 0 1+ 'O N d CO U d Ck1 .+ to H H '0 CON 44 CO laA u a ro .ow H G 0 w d 0 0 ¢ 01 Z o N CG 0 C1 o w I d d d C d 0 a C (sTH..7 d .I H CD 0 -0O 0 Y CO V) u C O P., .I CO M » >' CO COW C W O U w w N C G +I Y C d 0 CO U El V) O "1 "1 >+ >. d "-1 w w d M d d .b COt0 T Tl d r-1 rl A CA .-I d d C "d .1 C ?64.1 Y Y U N 444-I .1 C 'O 0 ,--4 C Y A N .1 0 d r+ d d N B r-1 011 U C C "'I Y N r1 N 0 r1 .I 0 Y d G "-1 d CO w C.) 00 W ® A CO d d 0 0 w CO 01 "1 d N "-1 r1 A to Y 0 A Y N d 4 4-44 r1 C 0 q U W P+ U W U U O A N H cn U W O. ¢ M W U W Z .'l- H M w M 0.. -28- j L Mt POINTS �' OF ISSUE . . AND POLICY MATTERS POLICY DIRECTIONS -- Continued revenue maximization policy to support county services to users. -- Continue policy of identifying ways to minimize the reliance upon property tax funding. -- Advocate legislative positions. -- Continue a pay-for-performance compensation plan based upon annual salary survey data to keep county compensation competitive with the labor market. -- Examine county programs on a continual basis to maximize productivity and maintain current service levels with current or reduced workforce. -- Examine county programs and services to prepare Weld County for continuing financial uncertainties and future limitations. -- Cost cutting/revenue raising strategies have been used to hold down costs and support county services. This has been accomplished by: -- Organization assessment -- Contraction in services -- Productivity improvement -- Reprivatization and contracting -- Automation -- Energy conservation -- Administrative reorganization -- Innovation/technological transfer -- Continuation of position sunset review is recommended to assess the need for any vacated positions in 1986. -- Utilization of a target budget approach with the following features: -- Identifies county's resource capacity -- All can see the targets and related reductions -- Proposed unfunding gets identified early -- Allows time to accommodate reductions (employees) -- Offers support to managers to eliminate marginal services, less productive employees, etc. -- Allows Board discretion in allocating funds to unfunded programs in critical service areas -- Targets all offices, departments, outside agencies -- Better reflects county priorities -- Limits are known and alternative expenditure levels can be planned six months before fiscal year begins -- Constrains growth in existing levels, so high priority requests can be granted while lower priority projects are cut -29- -- Examine all user and service fees and make recommendations for increases or other adjustments to match the cost of providing such services. This is a continued follow-up to work that we have been doing the last three years. -- All newly mandated program costs have been clearly identified for the Board. -- Unless a change is legally mandated, the county's share of partnership programs was not increased, the share has been decreased wherever possible. -- Methods to maximize manpower avoidance or substitution have been encouraged by all departments through automation, productivity improvements, or cost cutting strategies. -- Capital outlay expenses for equipment has only been recommended when the need has been fully justified, the useful life of equipment cannot be extended, and it has been determined that salvage equipment is unavailable for use. Vehicle replacement must be recommended by the Equipment Service Manager for consideration in the budget process. -30- REVENUE POLICIES AND ASSUMPTIONS The following revenue policies and assumptions have been used in the preparation of the 1986 budget. 1. Wherever possible, those receiving the benefits of a government service should pay for what they receive in full through current fees, charges, and other assumptions. 2. Continual search for new sources of revenue shall be made to diversify the county's financing plan. 3. The County shall seek the establishment of a diversified and stable revenue system to shelter the County from short run fluctuations in any one revenue source. 4. Estimated revenues are conservatively projected. 5. Proposed rate increases are based upon: a. Fee policies applicable to each activity. b. Related cost of the service provided. c. The impact of inflation in the provision of services. d. Equitability of comparable fees. 6. Programs funded by State and Federal revenue sources shall be reduced or eliminated accordingly if State or Federal revenue are reduced or eliminated. Local funding will be substituted only after a full study by the Board and if the program has a high priority to satisfy a local need. 7. Revenue targeting for a specific program shall only be utilized whenever legally required and when a revenue source has been established for the sole purpose of providing a specific program. 8. Revenue from intergovernmental sources with a specific ending date shall not be projected beyond the date. 9. Revenue assumptions assume a local economy similar to 1985, historical growth rates, and interest rates of 8% - 9% throughout 1986. 10. Property taxes are based upon the maximum allowable under the Home Rule Charter 5% Limitation 11. Revenue assumptions assume that unless there is proven evidence to the contrary, Federal and State categorical and entitlement grants will continue at the current level of funding. -31- SIGNIFICANT BUDGET AND ACCOUNTING POLICIES BUDGETARY ACCOUNTING BASIS: The Weld County budgetary procedure uses the following 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 1985 payable in 1986; 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. Proprietary 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. BUDGET ADOPTION: An annual budget and appropriation ordinance is adopted by the Board of County Commissioners in accordance with the Colorado State Budget Act and Weld County Home Rule Charter. The budget is prepared on a basis consistent with generally accepted accounting principles for all governmental, proprietary and expendable trust funds. The accounting system is employed as a budgetary management control device during the year to monitor the individual departments (level of classification which expenditures may not legally exceed appropriations) . All annual appropriations lapse at year end. The Director of Finance and 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. -32- AMENDMENT TO BUDGET PROCESS: Section 29-1-111.5, C.R.S. 1973, provides that, if during the fiscal year, the governing board deems it necessary, in view of the needs of the various offices or departments, it may transfer budgeted and appropriated monies from one or more spending agencies in the fund to one or more spending agencies in another fund and/or transfer budgeted appropriated monies between spending agencies within a fund. Section 29-1-111.6, C.R.S. 1973, provides that, if during the fiscal year, the governing body or any spending agency received unanticipated revenue or revenues not assured at the time of the adoption of the budget from any source other than the local government's property tax mill levy, the governing board of the local government may authorize the expenditure of these unanticipated or unassured funds by enacting a supplementary budget and appropriation. Supplementary budget and appropriations require a two-thirds majority vote by the Board of County Commissioners. -33- POLICY MATTERS/POINTS OF ISSUE WITH FISCAL IMPACT FUNDING EXCLUDED INCLUDED Mental Health $ 11,808 $ 62,512 Non-Departmental: Senior Coordinators 1,500 9,000 Retirement Administration 94,000 -0- Community Center Foundation 6,219 32,929 Report to the People 4,000 Miscellaneous 5,000 Training 15,000 Predatory Animal Control 4,000 8,000 Elections -0- 48, 119 North Colorado Research -0- 3,000 District Attorney: Juvenile Diversion 22,622 3,350 Consumer Fraud 40,728 5,071 Assessor: Additional Appraisers 114, 175 69,502 Social Services: Mandated Programs -0- 142,640 General Assistance 34,200 58,000 Employee Insurance 3,878 -0- Child Abuse 5,950 15,800 A Woman's Place 25,000 15,000 Emergency Duty 2,000 -0- Animal Control 11,935 64, 125 West Greeley Soil Conservation 7,264 -0- Planning: Eliminate Zoning Inspector 22,262 Fee Increase (4,625) -34- FUNDING EXCLUDED INCLUDED Building Inspection: 1985 Code Book Rates $(110,000) Veterans' Office: Clerical/Personnel Co-location 15,737 Finance/Administration: VSO Clerical $ 5,943 County Fair 1,268 24,091 Sheriff 139,432 156,367 Ambulance: Rate Increase (97,698) Communications: 9% Salary Adjustments 17,144 11.5% Salary Adjustment 8,572 Health Department: PBX Operator 7,556 FPRP/Nurse Practitioner 12,673 Meat Inspection -0- Medical Van 60,000 Library: Library District 446,787 IGA Equipment 223,541 Capital Outlay 129,000 Airport 40,000 -0- Road and Bridge: Municipal Shareback Increase 250,164 Contracts (1984 level) 123,434 -35- FUNDING EXCLUDED INCLUDED Contingency: Adequate Funding $ 100,000 UNDESIGNATED -0- 455,668 TOTAL: $1.826.911 $1.146.732 -36- ONE-TIME COST AVOIDANCE POLICY MATTERS It is recommended that the equivalent of the phase—out funding of Revenue Sharing in 1986 be used on one—time cost avoidance items rather than being built into the program operating base. Many of these items are consistent with or part of strategic plans developed by the respective departments or offices: ITEM AMOUNT Jail Remodel - Phase II Basement $ 65,213 Work Release - Third Floor 250,000 Courthouse Annex: Relocation 133,000 Remodel 2nd Floor 57,500 Remodel Facing 55,000 Courthouse Remodel 150,000 Computer Buy-Out 350,000 Concrete - Centennial Complex 50,000 Communications Equipment 125,000 Library Roof 120,000 Domestic Hot Water - Centennial Complex 25,000 South County Roof 26,287 TOTAL $1.407.000 1987 FUNDING REDUCTIONS TO OFFSET REVENUE SHARING General Fund: Computer Buy-Out $ 350,000 Communications Equipment 125,000 Contingency Fund 465,908 Capital Fund 466,092 TOTAL $1.407.000 -37- SALARY RECOMMENDATIONS Weld County strives to pay competitive and equitable salaries. To maintain this competitive position, Weld County participates in various salary surveys. Salaries are set by the Board of County Commissioners after full consideration is given to: - present pay rates compared to labor market competitors. The competitive job market may vary by job classification or specific jobs. - ability to pay. - benefit and supplemental pay policies. - supply/demand situation for personnel needs. - supply/demand situation in the labor market. - employees' expectations. Salary Surveys Utilized Mountain States Employers' Council Longmont Salary Survey Colorado Counties, Inc. In 1986 it is recommended that a 47 across the board salary adjustment be made with the exception of Dispatcher classification that should receive a 9% adjustment. It is recommended that no minimum salary increase amount be set for classifications or "grandfathered" employees in 1986. -38- SALARY AND BENEFITS BUD G E T 1 9 8 6 1985 1986 AMOUNT DEPARTMENT TOTAL COST TOTAL COST DIFFERENCE GENERAL FUND: Commissioners $ 180,790 $ 181,660 $ 870 County Attorney 254,740 264,955 10,215 Planning & Zoning 184,338 192,536 8, 198 County Clerk 689,401 722,287 32,886 Elections 69,784 72,524 2,740 County Treasurer 248,780 255,987 7,207 County Assessor 584,354 600,060 15,706 Buildings & Grounds 542,924 564,205 21,281 County Council 5,096 5,305 209 District Attorney 767,265 791,317 24,052 Juvenile Diversion 89,715 92,869 3, 154 Finance & Administratoin 89,512 92,869 3,357 Accounting 169,255 175,018 5,763 Purchasing 79,464 82,601 3,137 Personnel 116,871 121,423 4,552 PBX-Phone Service 100,752 104,647 3,895 Sheriff Administration 677,584 702,649 25,065 Police Services 1,385,471 1,445,677 60,206 Regional Forensic Lab 43,511 45,255 1,744 Communications 374,520 405,813 31,293 Ambulance 582,832 605,953 23,121 Jail 1,604,439 1,672,966 68,527 Youth Shelter Home 133,481 138,714 5,233 Useful Public Service 60,704 62,375 1,671 Building Inspection 179, 181 186,279 7,098 Office of Emergency Mgmt. 27,173 28,248 1,075 Pest & Weed Control. 21,230 22,061 831 Engineering 221,847 230,277 8,430 Extension Services 74,063 76,941 2,878 Veterans' Office 36,885 38,354 1,469 Missile Park 8,771 9, 109 338 TOTAL GENERAL FUND: $ 9,604,733 $ 9,990,934 $386,201 ROAD AND BRIDGE FUND: Bridge Construction $ 273,661 $ 284,471 $ 10,810 Maintenance of Condition 771,552 790,902 19,350 Maintenance Support 344,583 353,753 9,170 Trucking 303,352 312,647 9,295 Mining 288,470 297,888 9,418 Administration 147,181 153,087 5,906 TOTAL ROAD & BRIDGE FUND: $ 2,128,799 $ 2, 192,748 $ 63,949 -39- 1985 1986 AMOUNT DEPARTMENT TOTAL COST TOTAL COST DIFFERENCE HEALTH FUND: Administration $ 254,607 $ 264, 155 $ 9,548 Nursing 398,592 413,081 14,489 Protection. Services 242,554 249,784 7,230 TOTAL HEALTH FUND: $ 895,753 $ 927,020 $ 31,267 PRINTING 8 SUPPLY FUND $ 48,892 $ 50,750 $ 1 ,858 COMPUTER SERVICES FUND $ 1, 155,831 $ 1,199,175 $ 43,344 TOTAL ALL FUNDS: $13.834,008 $14,360,627 $526,619 -40- FRINGE BENEFITS RECOMMENDATION HEALTH INSURANCE: 1985 1986 Self-Insured SINGLE $ 90.05 $ 90.05 No premium increase FAMILY $107.60 $107.60 No premium increase PROGRAM: . SINGLE $100 DEDUCTION - 20%/80% TO $2,000 THEN 100% . FAMILY $200 DEDUCTION - 20%/80% TO $4,000 THEN 100% CONCEPT: . SHARING COST (PREMIUMS/DEDUCTIBLE/CO-INSURANCE) . CHANGE UTILIZATION PATTERNS . COST CONTAINMENT DENTAL: PROGRAM: . COVERAGE FOLLOWS HEALTH INSURANCE PROGRAM COVERAGE FOR BOTH SINGLE AND FAMILY PLANS . 100% PREVENTIVE CARE . 50%/50% CARE OTHER THAN PREVENTIVE . EXCLUDES ORTHODONIC CARE . MAXIMUM AMOUNT PAID FOR SINGLE OR FAMILY $500/YEAR VISION: PROGRAM: . COVERAGE FOLLOWS HEALTH INSURANCE PROGRAM COVERAGE FOR BOTH SINGLE AND FAMILY PLANS . MAXIMUM AMOUNT PAID FOR SINGLE $150/YEAR OR FAMILY $300/YEAR . NO DEDUCTIBLE . 50% OF COVERED EXPENSES INCURRED . EXAMINATION, LENSES, AND FRAMES LIMITED TO ONE EACH YEAR LIFE: 7,000 @ 39 /$1 ,000 = $2.73/MONTH 12,000 @ 39C/$1,000 = $4.68/MONTH DISABILITY INSURANCE: . $0.0048 X MONTHLY COMPENSATION (100% COUNTY PAID) . BENEFITS BEGIN 180 DAYS AFTER DISABILITY . MONTHLY BENEFIT IS 60% OF SALARY TO A MAXIMUM BENEFIT OF $3,000 PER MONTH . PROGRAM HAS FULL SOCIAL SECURITY INTEGRATION NOTE: Above is a brief summary of benefits. Reference should be made to Personnel Policies and Procedures for eligibility and complete description of programs. -41- J 114 #41 tiA Lawn val\ IN21 BOSSISM SWIM ' .. II 1 GENERAL FUND .. .. 1 GENERAL FUND REVENUE 1988 TOTAL $17,118,884 Fund Balance $800,000 (4.7%) Miscellaneous $1,873,330 (10.97.) Fines & Forfeitures $18,750 (0.17.) Charges for Services $1,377,854 (8.0%) Licenses/Permits $409,575 (2.47.) Intergovernmental $011,885 (3.87.) Property Taxes $10,298,894 (60.2%) Fee Accounts $1,618,598 (9.4%) Other Taxes $110,000 (0.8%) 1985 TOTAL $18,281,758 Fund Balance $744,888 (4.8%) Miscellaneous $1,808,000 (11.1%) Fines & Forfeitures $18,750 (0.1%) Charges for Services $1,085,783 (8.7%) Licenses/Permits $308,250 (1.97.) Intergovernmental $671,811 (4.1%) Property Taxes $9,979,523 (61.3%) Fee Accounts $1,544,975 (9.5%) Other Taxes =120,000 (0.7%) -42- GENERAL FUND EXPENDITURES 1988 TOTAL $18,816,884 (4.7%) Miscellaneous $782,648 (2.9%) Public Works $475 975 (5.3%) Health $872,686 (0.27.) Culture/Recreation $25,091 Public Safety $7,387,9544.5%) General Government (39.27.) $6,514,217 (0.0%) Natura Resources $3,00 (2. 1%) Auxiliary $350,000 (1.2%) Human Services $205,108 1985 TOTAL $15,711,758 (2.0%) Miscellaneous $308,902 (2. 5%) Library $390,302 (3.4%) Public Works $533,547 (5.3%) Health $825,444 (0.4%) Culture/Recreation $55,134 Public Safety $7,075,763(45.07.) General Government (40.07.) $6,286,508 (0.0%) Auxiliary $1,100 (0.0%) Natural Resources $10,264 (1.4%) Human Services $224,794 -43- GENERAL FUND SUMMARY It is recommended that the General Fund be funded at the level of $16,616,684 in 1986. The recommended level reflects a 5.76% increase over the 1985 level of $15,711 ,758. If the undesignated amount of $455,668, the added transfer of $105,825 to the Health Department, and the one-time capital expenditures for computers ($350,000) and communications ($125,000) are not considered, the program level of the General Fund would be $15,580, 191 or slightly less than a 17 decline from 1985. The budget has no program additions or major expansions. No funding is included for the library in anticipation of the creation of a Library Special District. General government functions are up $227,709, public safety is up $312, 196, public works is down $57,572, with no funding for the airport, miscellaneous categories are down $26, 175. Health transfers are up $54,188, but $105,825 is to accommodate the Family Practice Residency Program chargeback. Revenues show an increase of $319,371 in property taxes, and licenses and permits are up $101,325 in anticipation of the Board adopting the new ICB0 building permit rate structure. intergovernmental revenues are down $60, 126, charges for services are up $292,071 with library chargeback ($76,000) , ambulance fees ($115,351) , police service contracts ($24,337) , and weed spraying ($9,500) . Miscellaneous revenues are up 3.6% or $65,330 primarily in rents ($16,800) and CCI Building ($69,030) with minor offsetting reductions. Fee accounts from the various offices are up $71,621 or 4.6% in Clerk's fees ($30,000) , DUI fees ($18,596) and Treasurer's fees ($16,000) . Overall revenues other than property taxes are up $460,221 or 8.3%. A beginning fund balance of $800,000 is anticipated for funding a portion of the 1986 budget. An estimated ending fund balance of $500,000 is projected for year-end 1986. This amount serves as an additional contingency amount during the fiscal year. This fund balance amount is consistent with the anticipated ending fund balances for the last few years. Because of the local and national economic situation and the pending Federal and State budget cuts, it is prudent management for Weld County to maintain an anticipated fund balance to respond to unforeseen needs of the citizens of Weld County in 1986 and future years. Included in the recommended budget is an undesignated amount of $455,668 for the Board's consideration and policy decisions regarding various points of issue and policy matters concerning county priorities and programs for 1986. A detailed list of the points of issue and policy matters for the budget are in the preceding pages. -44- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT, NAME : Board of County Commissioners BUDGET UNIT TITLE AND NO. : Office of the Board -- 011011 DEPARTMENT DESCRIPTION:This is the statutory head of county government. Each of the major departments of county government is overseen by one commissioner, with each commissioner serving as an assistant in another area, on a rotating basis each year. Additional statutory duties include sitting as a board of equalization to hear appeals on tax assessments; sitting as the county board of welfare; and filling, by appointment, all vacancies in county offices except in the Board of Commissioners. The budget unit shown above is broken down into the following activities: Administration, legislative program, local government forum. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 210,261 $ 241 ,424 $ 242,293 $ 242,293 1 Revenue -0- -0- -0- -0- Net County Cost $ 210,261 $ 241 ,424 $ 242,293 $ 242.293 �1 Budget. Positions � I 6 6 6 6 JJJ SUMMARY OE CHANGES: Budgetary increases include: 4% salary increase for Office Technician, reflecting an $870 increase for Personal Services; postage box rental. ($300) ; memberships and dues ($1,039) ; out-of-town expenses ($1 ,000) ; air travel ($532) ; and meals ($420) . Offsetting decreases are in supplies ($300) ; printing ($390); district 411 out-ot - town expense ($102); local travel ($1 ,318) ; meals - at large 411 ($130) ; meeting expenses ($600) ; and other purchased expenses ($320) . The net effect on the budget is an $869 increase. FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend request at target level. -45- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : County Attorney BUDGET UNIT TITLE AND NO . : County Attorney -- 011017 DEPARTMENT DESCRIPTIOR:This office renders opinions on constitutional questions . The county attorney is charged with defending any law suits against Weld County which are not covered by insurance policies and bringing civil actions for enforcement cf county regulations. Of the three full time assistants, two share the responsibilities of the county attorney, the other one enforces child support obligations and handl =s dependency neglect cases. The budget unit shown above is broken down into the following activities: County Attorney, IV-D Program. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year] Gross County Cost $ 238,810 $ 263,455 $ 287,960 $ 287,960 Revenue 70,931 36,800 83,000 83,000 _J Net County Cost $ 167,879 $ 226,655 $ 204,960 $ 204960 Budget. Positions 6 6.5 6.5 SUMMARY OF CHANGES : Increase in personal services of $23, 105 reflects the 4% salary adjustment, upgrades of two Assistant County Attorney I's, and one additional part-time Office Technician. Supplies are decreased by $500. Revenues reflect increased attorney services pro- vided for the Title IV-1) program. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. Budget reflects upgrades of two attorney positions approved by the Board in May, 1985. Revenue is up by $46,200 due to heavier utilization of the County Attorney's Office by Social Services. $83,000 equals the amount budgeted in Social Services. -46- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Public Trustee BUDGET UNIT TITLE AND NO. : Public Trustee -- 011013 DEPARTMENT DESCRIPTION :Performs the duties of public trustee in the County as prescribed in CRS 38-37-101 et. seq. , 1973. County General Fund provides supplies only, salaries and operating costs are funded by Public Trustee fees outside of county budget. n3h a budget unit shown above is broken down into the following activities: a. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 2,162 $ 2,500 $ 2,500 $ 2,50G Revenue 10,949 2,500 2,500 2,50G Net County Cost $ (8,787) $ -0- $ -0- $ -0- Budget. Positions -- -- -- -- �j SUMMARY OF CHANGES : Total budget is unchanged from 1985. EINAftCE/ADMIlIISTRATIYE RECOMMENDATION : Recommend approval. Self-supporting fee for service office. The last two years have resulted in excess revenue to the County. -47- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Planning 5 Zoning BUDGET UNIT TITLE AND NO. : Planning -- 011014 DEPARTMENT DESCRIPTION:Provides the Weld County Planning Commission with research and recommendations regarding land use decisions in relationship to the Weld Counr_y Comprehensive Plan; gives technical assistance to incorporated municipalities; assisir towns on projects; issues permits and regulates zoning. The budget unit shown above is broken down into the following activities: Long range planning; zoning & subdivision administration; administration; "208 management; housing program management. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 185,888 $ 257,923 $ 219,273 $ 219,275 Revenue 36,411 47,750 51,500 52,37'. Net County Cost $ 149,477 $ 210,173 $ 167,773 $ 166,891. Budget. Positions 8 10 8 8 SUMMARY OF CHANGES: Salary decrease of $38,300 reflects 4% salary adjustment and elimination of two FTE's (one Current Planner and one Zoning Inspector) . Decrease in purchased services amounts to $600. FINANCE/ADMINISTRATIVE RECOMMENDATION : It is recommended that one Zoning Inspector position be deleted. Manpower projectio“a, for 1985 were based on the past performance of the previous inspector. It has been discovered that_ the current zoning inspectors are doing considerably more than the pa : inspector and one position should be adequate to handle citizen's complaints and routine follow-up of violation cases. Also included is the deletion of one Current Planner position. This was a result of a change in land-use regulations which allowed Planning to function with less personnel. The 1986 budget will allow for the continua- tion of work on reviewing the Weld County Comprehensive Plan. Increased revenue of 10% ($4,625) is projected with recommended fee increase for land use applications. -48- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Clerk & Recorder BUDGET UNIT TITLE AND NO. : Clerk & Recorder -- 011021 DEPARTMENT DESCRIPTION:The Clerk & Recorder coordinates the work of the employees in three departments. The Clerk to the Board Department is responsible for recording all meetings of the Board of County Commissioners, hearings, and liquor applications. The Recording Department records all legal documents and is responsible for microfilm- ing and processing all documents, issues marriage licenses, conducts lien and reel (OVER) The budget unit shown above is broken down into the following activities: Clerk to the Board, Recording, Motor Vehicle. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 998,097 $1 ,050,767 $1,065,274 $1 ,061 ,274 Revenue 1 ,057,798 1 ,028,000 1,058,000 1 ,058,000 Net County Cost $ (59,701) $ 22,767 $ 7,274 $ 3,274 1 Budget. Positions 40 40 40 40 J SUMMARY OF CHANGES: Budget reflects an increase of $17,701 in salaries due to annual salary adjustment. Line items for office supplies, publication of legal notices, professional services, and travel and meetings have been reduced a total of $2,200. Other adjustments and consolidations are necessary due to actual expenditures and reclassification of expense titles. Revenue projection is based on state fees and anticipated activity. $4,000 was transferred from supplies in this budget to the Capital Outlay budget to fund IMT350 reader/printer with lower paper costs. FINANCE/ADMINISTRATIVE RECOMMENDATION : Clerk and Recorder's request is below 85% target level. Recommend approval. Equipment in the amount of $15,000 has been requested in Capital Outlay. -49- BUDGET UNIT REQUEST SUMMARY (CONTINUED) Clerk and Recorder -- 011021 DEPARTMENT DESCRIPTION: estate searches, and provides certified copies of documents on record. The Motor Vehicle Department collects state and local sales taxes on motor vehicles, processes title applications, files chattel mortgages on motor vehicles, maintains alphabetical and numerical files on all titles and license plates issued in Weld County, and assists law enforcement agencies with identification by providing motor vehicle registration information. -50- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Elections (Clerk & Recorder) BUDGET UNIT TITLE AND NO. : Elections -- 011025 DEPARTMENT DESCRIPTLQN:The Elections Department conducts primary and general elections every two years, conducts voter registration, maintains records alphabetically and by precinct, conducts schools for election judges, provides supplies for elections, and issues certificates of registration for proof of age and citizenship for international travel. The budget unit shown above is broken down into the following activities: Voter registration, election operations, maintenance of official records, customer and mail service. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 250,612 $ 95,219 $ 248,169 $ 248,169 Revenue -p._ -0- -0- -0- Net County Cost $ 250,612 $ 95,219 $ 248,169 $ 248,169 Budget. Positions 4 4 4 4 SUMMARY OF CHANGES: Personal services increased by $82,300. Personal services include $20,000 for part- time election assistance, $59,400 for judges, and branch registration. The remainder is the 4% salary increase for the four employees. Election material costs are up $11 ,650. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. Reuuest exceeds target by $48,119, but this is amandated function. See impact of "motor voter" amendment. Election year is funded by $70,000 fund balance carry-over in off-election year budget. Payment rates for judges and branch registration remain the same as for the 1984 election. -51- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Treasurer's Office BUDGET UNIT TITLE AND NO. : Treasurer -- 011031 DEPARTMENT DESCRIPTIOty:The Weld County Treasurer takes custody of county funds, such as collecting taxes and disbursing funds collected for the state, county school districts, municipalities and special districts. The Treasurer deposits county funds in banks in the county. Funds may be invested, but state statute limits the type of investment. The budget unit shown above is broken down into the following activities: Treasurer Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 472,560 $ 457,861 $ 474,058 $ 474,058 Revenue 387,220 363,000 380,500 380,50G Net County Cost $ 85,340 $ 94,861 $ 93,558 $ 93,558 Budget. Positions 12 12 12 12 SUMMARY OF CHANGES: Personal services increased by $16,385 reflecting a 4% salary increase and Deputy Treasurer position's salary adjustment. Subscriptions and dues increased $50. Off- setting decrease is in supplies ($238) , resulting in a net increase of $16,197. Revenues are stable. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. Budget is at target level with revenues up $16,000. -52- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Assessor BUDGET UNIT TITLE AND NO . : Assessor -- 011041 DEPARTMENT DESCRIPTIOR:This department does the assessment on all properties in Weld County. Is responsible for placing proper value on all real and personal property. Keeps copies of current tax roll in alphabetical sequence and also by parcel number. . The budget unit shown above is broken down into the following activities: Assessing of all properties in Weld County. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 718,738 $ 770,175 $ 923,292 $ 803,017 Revenue 28,593 30,760 30,760 28,760 Net County Cost $ 690,145 $ 739,415 $ 892,532 $ 774,257 Budget. Positions 28 28 36 30 1 SUMMARY OF CHANGES: Personal services show an increase of $75,630 which reflects a 4% salary increase plus two additional Appraisers ($69,502) . Operating supplies increased by $4,578, and printing increased by $570. Decreases are in office supplies ($2,000) ; communication and transportation ($300) ; and professional services ($46,350) . The net increase is $32,788. Revenues are down due to changes in state assessment of personal property primarily. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommended budget includes two additional commercial appraisers approved by the Board during the Early Warning session, due to the requirements of Amendment One to reappraise all properties every two years. Request included six additional appraisers, but they are not included in the recommended amounts ($114, 175) . Policy issue. -53- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Buildings & Grounds BUDGET UNIT TITLE AND NO . : Maintenance of Building, & Plant -- 1111061 DEPARTMENT DESCIJPTION:Maintain all county buildings and grounds in the fields of: air conditioning, heating, plumbing, carpentry, painting, electrical, lawn and grounds care , furniture moves, snow removal , etc. Performs cleaning tasks in Courthouse , Complex, Health Building, Social Services, Library, South County Services Building, and Road and Bridge Headquarters. The budget unit shown above is broken down into the following activities: Administration; repair and maintenance of buildings; custodial services. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $1,012,2:32 $1,053,726 $1,019,157 $1 ,019,157 Revenue 35,631 4,200 65,500 65,500 Net County Cost $ 976,601 $1 ,049,526 $ 953,657 $ 953,657 Budget. Positions 34 32 30 30 SUMMARY OF CHANGES: Budget reflects reduction in personal services of $40,875 caused by 4% salary adjustment and elimination of three custodial positions. Supplies are reduced by $9,499. Pur- chased services increased by $11,507. Inter-departmental charges are reduced by $4,297. Revenues reflect $61,000 from Library Special District for building costs. FINANCE/ADMINISTRATIVE RECOMMENDATION : Budget reflects a reduction of three custodian positions (two are currently vacant) . The Board has approved the Early Warning Budget Session policy issue of having only day time janitors in the Centennial Complex with certain service restrictions. Plan will go into effect on October 4, 1985. No revenue or expenses are included for the new Court Annex building. Rental revenue should offset any costs. Revenue includes $61,000 for reimbursement of expenses for the Library Building from the Library Special District. -54- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : County Council BUDGET UNIT TITLE AND NO, : County Council -- 011110 DEPARTMENT DESCRIPTION :Weld County's Home Rule Charter provides for a five member unsalaried County Council chosen in non-partisan elections. The major responsibilities of the Weld County Council are setting salaries of all elected officials, filling vacancies in the Board of County Commissioners, reviewing county government and making periodic reports to the citizens, and authorizing an increased levy in ad valorem taxes if requested by the County Commissioners. The budget unit shown above is broken down into the following activities: County Council. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year_ Gross County Cost $ 14,783 $ 28,209 $ 20,580 $ 20,580 RevenueO- - Net County Cost $ 14,783 $ 28,209 $ 20,580 $ 20,580 Budget. Positions 1PT 1PT IPT 1PT SUMMARY OF CHANGES : Budget reflects a salary decrease of $287, decrease in office supplies ($150) , operating supplies ($150) , and professional services ($7,817) . Increase is in communication and transportation ($25) which allows for increased postage rates and mail volume, $250 for printing charges, and $800 for mileage reimbursement (due to the distance current Council members live from Greeley) . Overall budget is decreased by $7,629. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommended at requested level with 1986 salary levels. -55- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : District Attorney's Office BUDGET UNIT TITLE AND NO . : District Attorney -- 011123 DEPARTMENT DESCRIPTION :Prosecutes crimes upon complaints of citizens or upon investigation and complaint of law enforcement agencies & answers all criminal complaints of the people. Handles such civil matters as juvenile actions, non-support actions, and commitments to the state hospital and mental health clinic. Serves as attorney for all county officers except the County Commissioners. Handles consumer fraud complaints and welfare fraud complaints. The budget unit shown above is broken down into the following activities: District attorney; juvenile division; welfare fraud division; consumer division. Actual Last Requested Recommended I RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Cross County Cost $ 778,719 $ 868,172 $ 901 ,459 $ 901,549 Revenue 62,782 79,292 80,751 80,751 Net County Cost $ 715,937 $ 788,880 $ 820,708 $ 820,798 Budget. Positions 27 28 28 26 SUMMARY OF CHANGES : Salary increase of $30,400 allows for a 4% salary increase plus a $2,500 increase for the District Attorney. Printing increased by $700, cost of machine maintenance by $912, and motor pool by $1 ,275. Total budget increase is $33,377. Recommended budget eliminates the Consumer Fraud Program ($40,728) . FINANCE/ADMINISTRATIVE RECOMMENDATION : Low priority of the District Attorney is Consumer Fraud Division. Policy issue of Board. Budget still exceeds target amount by $5,071 , but remainder appears to be mandatory functions. Bad check services associated with prosecution cannot be charged. In reviewing the program, the County only has the mandatory obligation of funding the prosecution functions of the bad check operation. The investigation function is the local law enforcement authorities' responsibility. Since bad checks are primarily generated at retail centers the investigation responsibility, which is approximately 75% of the program, should be done at the municipal police departments. The Sheriff would only have any bad checks from unincorporated areas to investigate. Board may want to consider funding only enough support for criminal filings and require local law enforcement agencies to fulfill their investigation responsibilities. -56- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : District Attorney's Office BUDGET UNIT TITLE AND NO . : Juvenile Diversion -- 011125 DEPARTMENT DESCRIPTION :Reviews and recommends charges in juvenile cases to reduce the juvenile caseloads for the Courts and Probation. Counseling component provides intense supervision, counseling and other services to juvenile offenders who would otherwise be prosecuted through the courts. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year _ Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 130,951 $ 124,176 $ 106,078 $ 106,078 Revenue 48,298 42,051 38,200 38,200 t- Net County Cost $ 82,653 $ 82,125 $ 67,878 $ 67,878_ Budget. Positions 5 5 5 4 SUMMARY OF CHANGES: Total budget increase is $3,724. The 4% salary increase will cause salary and wages to increase by $4,358. There is a line item increase for $300 for postage, caused by an increase in caseloads. Travel has been reduced $800, plus one counselor ($21 ,822) . FINANCE/ADMINISTRATIVE RECOMMENDATION : Reduction of one counselor and one out-of-state trip are recommended in accordance with. the Revenue Sharing Contingency Plan. Department lists counselor as mandated, it more appropriately should be classified as cost effective. Assurances should be made that reduction would not jeopardize state funding. Service level would be reduced with reduction and could impact District Attorney workload. Policy issue. Lowest priority of District Attorney to meet target level. Recommendation still exceeds target level by $3,350. State grant revenue is down $3,851 or 9.16%. -57- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Finance & Administration BUDGET UNIT TITLE AND NO . : Finance & Administration -- 011151 DEPARTMENT DESCRIPTION:This office provides financial and administrative support to the Board of County Commissioners. Also supervises Print Shop and Central Supply. The budget unit shown above is broken down into the following activities: Finance and Administration. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year__ Gross County Cost $ 139,616 $ 118,627 $ 117,455 $ 117,455 Revenue Net County Cost _ $ 139,616 $ 118,627 $ 117,455 $ 117,455 Budget. Positions 4 3 2 2 SUMMARY OF CHANGES: A reduction in the budget request is due to a decrease in salaries and wages ($1 ,172) by eliminating a part-time Office Technician. Other changes are only shifts in line items to reflect expenditure patterns. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend that in lieu of eliminating clerical position in Veteran's Services Office (VSO) , that the Board consider keeping the position and eliminating part-time clerk in Finance and locating VSO near the Personnel Office. VSO clerk could then split time between VSO and part-time Finance as needed. Option allows clerical support for VSO and meets Finance backup needs. Clerical position has been vacant since 8/9/85 without adverse impact. -58- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Accounting Department BUDGET UNIT TITLE AND NO . : Accounting -- Q11152 DEPARTMENT DUCRIPTION:This office is in charge of all general accounting functions. It must maintain and produce accurate records for departments' use to allow proper budgetary control. Maintains records for grants in the county, and assists in the annual audit by an independent auditor. Issues weekly county warrants and provides budgetary control by processing supplemental appropriations, etc. The budget unit shown above is broken down into the following activities: Accounting Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 30O,819 $ 267, 111 $ 275,847 $ 27.5,847 Revenue -0- -0- -0- -( - Net County Cost $ 30O,819 $ 267,111 $ 275,847 $ 275,847 Budget. Positions 8 8 7 7 SUMMARY QF CHANjS: An increase in the budget in the amount of $8,736 is due to a 4% salary increase. Other changes are due to shifts in funds of $500 from supplies to printing. FUNANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. In 1985 Accounting eliminated a Cost Accountant position ($28,752) funded via IGA Motor Vehicle. The reduction has the impact of reducing all County vehicle costs by $28,752, which will be reflected in user budgets. -59- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Purchasing BUDGET UNIT TITLE AND NO. : Purchasing -- 011153 DEPARTMENT DESCRIPTION:Responsible for all purchases whether by formal bid, telephone proposal , or quotation. Maintains vendor bid list for all types of bidding. Seeks approval from the Board of County Commissioners on all bids. The budget unit shown above is broken down into the following activities: Purchasing. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 131 ,491 $ 119,255 $ 125,328 $ 125,328 Revenue -0- -0- -0- -0- Net County Cost $ 131 ,491 $ 119,255 $ 125,328 $ 125,328 Budget . Positions 3 3 3 :3 SUMMARY OF CHANGES: Increased costs are reflected in salaries and wages ($7,567) due to reclassifications and salary increases. Subscription and dues increased ($111) . Purchasing will now receive microfiche from the State to access the entire bid, which accounts for the increase in dues. Decreases are in postage ($950) , travel ($400) , leaving a total budget increase of $6,073. FINANCE/ADMIN1.STRATIv RECOMMENDATION : Recommend approval. -60- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Personnel Department BUDGET UNIT TITLE AND NO. : Personnel -- 011154 DEPARTMENT DESCRIPTION:created by the Home Rule Charter. The division is responsible for setting up employment policies, rules, job classification and compensation. All job applicants submit applications to the Personnel Division, which screens them according to skills, education and experience; then they refer 3-5 chosen applicants to departments for interviews. The budget unit shown above is broken down into the following activities: Personnel . Actual Last Requested Recommended " RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Cost Gross County $ 180,032 $ 222,806 $ 234,519 $ 234,468 I, Revenue -0- -0- -0- 1 Net County Cost $ 180,032 $ 222,806 $ 234,519 $ 234,468 Budget. Positions 4 4 4 4 SUMMARY OF CHANGES : Budget shows a net increase of $11,662, which is totally attributed to the 4% salary increase. Other changes are a shift of $51 from advertising to supplies. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommended budget is at target level. With the co-location of Veteran's Services Office (VSO) near Personnel office area, supply and operating accounts have been consolidated. See Finance and VSO budget write-ups for proposed structure and funding of VSO and Personnel. -61- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Communications - PBX BUDGET UNIT TITLE AND NO. : Communications - PBX -- 011197 DEPARTMENT DESCRIPTION:To insure a communications system to all county offices. To answer all incoming and route outgoing calls to county offices. The budget unit shown above is broken down into the following activities: PBX Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year, Gross County Cost $ 242,130 $ 247,487 $ 246,211 $ 246,211 _ Revenue —� 35,975 47,025 47,025 47,025 Net County Cost $ 206,155 $ 200,462 $ 199,186 $ 199,186 --{ Budget. Positions 7 7 7 7 I SUMMARY OF CHANGES : Budget request shows a decrease of $1 ,276. Line items that have decreased are: printing and duplicating ($90) , phone equipment and maintenance ($4,158) , travel and meetings ($100) , and training ($981) . Increased line items are: salaries and wages ($580) , office supplies ($539) , publicity and subscriptions ($485) , long distance service ($2,090) , and telephone/telegraph utility ($3,451) . Revenue reflects projected court PBX costs. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval since budget is below the target level. It is recommended that in the final budget PBX be converted to an IGS Fund will all phone costs centralized and charged back to the user. $129,476 in additional appropriations with offsetting charges would be included in the budget. This approach should allow for improved management and accountability of phone charges in Weld County. -62- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Capital Outlay BUDGET UNIT TITLE AND NO . : Capital Outlay -- 011945 DEPARTMENT DESCRIPTION:Central account for capital outlay items. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 114,298 $ 91,137 $ 125,000 $ 129,000 Revenue -0._ -0- -0- -0- Net County Cost $ 114,298 $ 91,137 $ 125,000 $ 129,000 Budget. Positions SUMMARY OF CHANGES: See listing of requested and recommended items. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend $129,000 funding level. $4,000 was transferred from Clerk and Recorder's supply account to Capital Outlay to fund IMT350 versus IMT150 Kodak reader/printer. Savings in paper offsets added costs the first year. See attached list on following page. -63- CAPITAL OUTLAY Request Recommend Approved Assessor: Calculators (2) $ 350 $ 350 Typewriter (1) 1,000 1,000 $ 1,350 $ 1,350 Building and Grounds: Clarke vacuum $ 300 $ 300 High speed buffer 1,800 1,800 $ 2,100 $ 2, 100 Fair: Swine panels $ 5,000 $ 5,000 Nursing: Visual screener $ 2,000 $ 2,000 District Attorney: Microfilm storage cabinet $ 600 $ 600 Clerk and Recorder: Typewriter $ 1 ,000 $ 1,000 Kodak IMT502 Mode Reader 10,000 14,000 $ 11 ,000 $ 15,000 Sheriff: Snytor UHF Mobile Radio (6) $ 8,700 $ 8,700 Pak set radio - MT500 (6) 5,700 5,700 Microfilm reader/printer (1) 8,000 8,000 Electric hand dryers (6) 1,590 1 ,590 $ 23,990 $ 23,990 Communications: $ 73,960 $ 73,960 Undesignated: $ 5,000 $ 5,000 TOTAL $ 125,000 $ 129,000 -64- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : _Sheriff's Office BUDGET UNIT TITLE AND NO. : Summary DEPARTMENT DESCRIPTION: See individual units. The budget unit shown above is broken down into the following activities: Sheriff -- Administration, Jail, Police Services Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $4,260,868 $4,857,241 $5,013,673 $4,875,594 Revenue 216, 126 293,373 345,132 345,918 Net County Cost $4,044,742 - $4,563,868 $4,668,541 $4,529,676 Budget. Positions 159 162 155 155 1 SUMMARY OF CHANGES: Personal Services: Reflects an estimated 4% salary adjustment for all personnel, increased FICA expense, and estimated overtime dollars for paid compensation in accordance with FLSA requirements. The $20, 176 increase is small because salaries totalling $109, 118 were eliminated with contracted food preparation in the Jail. The savings in personnel is shifted to the purchased services area to pay for food preparation contracted services. OT impacts have been minimized by careful super- vision and scheduling. (CONTINUED) FINANCE/ADMINISTRATIVE RECOMMENDATION : See arrached priority ranking. Sheriff has done a commendable job of attempting to hold down costs in his requested budget, but still exceeds the target amount by $343,779. An additional $156,376 above the target amount has been recommended. However, this amount still leaves a shortfall of $139,432 that must be reduced in accordance with the priority ranking. $23,990 is also recommended in the capital outlay budget. Items not funded in the recommended budget are three field deputies ($74, 175) , one Office Technician ($13,621) , and one Counselor ($19,790) . Policy issue. Concur with contracting out food services as agreed to by the Board and Sheriff in July. Revenues have increased based upon a 23% increase in the contracted law enforcement rate caused by the Fair Labor Standards Act. The rate has risen from $17/hr. in 1985 to $21/hr. in 1986. Sheriff is also recommending a substantial increase in work release fees so that the program is essentially self-supporting at no cost too Weld County taxpayers. The 40 additional work release beds anticipated in the Jail renovation during 1986-87 are also forcasted to be a zero tax base program with increased work release fees. (CONTINUED) -65- BUDGET UNIT REQUEST SUMMARY Sheriff's Office Summary (Continued) SUMMARY OF CHANGES: Supplies: Largest reduction ($80,800) is due to the transfer of supplies cost to contracted food preparation in the purchased services category. Other reductions are a result of a great effort to focus expenditures on needs and elimination of non-vital activities. This represents the cost of absolute minimal operation. Purchased Services: Increase is due to $195,000 in estimated contracted food preparation costs and rising costs associated with inmate medical care. However, several areas have declined to absorb a large portion of the increase in medical and food expense in this area. The incremental replacement of vehicles matching depreciation to true use patterns has saved an estimated $180,000 over the last two years From last vehicle depreciation. Fleet expansion to allow incremental replacement and lower ARA repair costs have actually lowered vehicle maintenance costs. Replacement cars included in 1986 are: 6 marked patrol units @ $12,500 each and 3 passenger cars @ $9,500 each. Capital Outlay: The net cost for equipment is $44,740, of which $23,990 is budgeted in the capital outlay budget. Equipment requested is: FTIR $41,500 (50% split with City of Greeley, net cost of $20,750) Microfische Reader/Printer @ $ 8,000 Hand Dryer Units @ 1,590 Replacement of mobile & hand-held radios @ 14,400 Gross Cost $65,490 Revenue: The largest increase here is due to a 23% increase in contracted law enforcement hourly rates due to FLSA requirements. As a result, a very conserva- tive revenue estimate was made to ensure the figures remain realistic. Further- more, Hudson is very close to establishing a full service contract which has not been included in anticipated revenues. An increase in work release fees is required which must be adopted by the Board of Commissioners to make the program self-supporting. Those increased fees are included in the estimated Jail revenue. FINANCE/ADMINISTRATIVE RECOMMENDATION: The Regional Forensic Lab has met the needs of both the Greeley Police and the Sheriff's Office. The budget included a request for a highly technical piece of equipment that will reduce by 30% the direct labor to perform drug analysis. The Lab Board has unanimously agreed to support the request. North Colorado Medical Center has expressed some interest in locating a liquid chromatagraph in the Regional Lab that will interface with the requested FTIR. The criminalist has also learned of an equipment donation program by Hewlett-Packard that has great potential. -66- 44 c a1 O 0 41 3•L' TP Es' 3Q aY Z.,42 a4 E as 3s a9- fi� Zt-Et 38 b3 G Lr CT LD cO en r- CO O p N. LO N tO O CO d LO LO • wro CO 7 7 O CO h r- 01 r-L N N O r1 r--II N N N N N cY V cq CO CD CO 00 CO CT CT CT Cr O O O O O O O CD .-•1 r-L •--I .-r r-4 I-4 .--) 9—I 4+ 1J LO O v``/ to LM fa In E•I G O' LC) O O r1! N O O to in tf) In it) to In In O O 3-▪1 4.4a • •ry p M 01 Cr) In CO •-4 N M d d LO I I I LC) k1 H N N N N co M d d LO to LC) CO LO a r--L .-r — .--I r-I r I r-•I •-r .-r — r~r I 44 .--L E-+ • k1 44 • • • • • . • • • • • • • • �•--i 14x7 N ,, I-I LC) H LO N Ln C) h. LC) O r-. O r-.. C) cT Q? N d N LP Q1 d r+ d 1!) .--i O O O LC) d LO CO N Cr* N to LC) N to h• to d LO O w . r oo 11 h- p LO 01 Ln N in CO r•+ CO O CO d — CO LO 0 to .--I L r O Q1 l,(•I t7" co M C N N --. I ."r VD O Cr, to E-, — ro y Q1 [ ro 4.1 O u1 O• -i 1 N. 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C i L.L- ro O i U 0 Q1 0 01..--4i) La I— q > no C1 7 d O Cl to s.. s1 U 7 5- 4-3 S.- -- S.Li - N a < � Cr O 0 0- C)Lii Da In -.-..: CLI JD I— : N p r L/1 O4-' 0 (/) U d w r E iv > •"I q Q - •T 'C7 LL- CL r r0 ICI C •a- J (aCC s- Q) Q Q) 0) _ {- d L E -0 r0 E ',- 0 > .0 5.- 4) +) E ` ? 4"-) ro (1) Q U C r •r- S- >> r0 Cl) 4-, 1n C O O '•-I y ro +) F— •r I. r � C1 +-) J O C 0) 2 U 4.1 4.1 -p Ln Cr) > ro N C i 01 CC i C1 F-- I-- c C1 v) 0 C L) 7 r 0- E n- 'p .0W 0- v0ro -0 - C r ro U •a— C O r0 Cl oa \ 'p N k+ C O 0 C1 U C C1 U s-W Z ro C C -C - 4- 7 N \ 0 C r0 C) C) 4.' u W O Li-) E > (00 A > (13 RS �N J) Cl C 0. LLn b 'o 't+ 11 } I'-• r0 O 7 S.- sr) •r- 4-) C) •r •r 01 r0 CU 0 C1 1C In it 10 O U W •may CO U I— d U cn c_.) v U IX U IY d CC 1-. C) Z C7 it n• r.s a Lin LID t\ on ON C •M N M ,-J.i II II II -67- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Sheriff's Department BUDGET UNIT TITLE AND NO. : Sheriff -- 012110 DEPARTMENT DESCRIPTION:As chief policing agent of the county, the Sheriff is responsible for law enforcement in all areas outside the jurisdiction of municipal police departments. The sheriff is in charge of the Jail. His office must serve and execute all processes, writs, precepts and orders issued from the Sheriff's Office for serving subpoenas and summons. The budget unit shown above is broken down into the following activities: Sheriff Administration. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 908,104 $1,086,185 $1,122,343 $1 ,106,951 Revenue 112,227 105,475 114,500 114,500 Net County Cost - $ 795,877 $ 980,710 $1,007,843 $ 992,451 Budget. Positions 31 31 31 30 SUMMARY OF CHANGES: See Sheriff's Summary. FINANCE/ADMINISTRATIVE RECOMMENDATION : See Sheriff's Summary. -68- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 19$6 AGENCY/DEPT. NAME : Sheriff's Department BUDGET UNIT TITLE AND NO. : Crime Control and Investigations -- 012111 DEPARTMENT DESCRIPTION: The Crime Control and Investigations Division provides law enforcement in an area of over 4,000 square miles, including 70,000 people out- side the jurisdiction of municipal police departments. This department works in coordination with the municipal police departments and the State Highway Patrol in providing law enforcement within Weld County. The budget unit shown above is broken down into the following activities: Crime Control Actual Last Requested Recommended l RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $1,641,568 $1,753,682 $1 ,775,545 $1 ,684,991 Revenue 64,243 69,750 96,337 96,337 Net County cost $1,577,325 $1,683,932 $1,679,208 $1,588,654 Budget. Positions 57 56 56 53 SUMMARY OF CHANGES: See Sheriff's Summary. FINANCE/ADM`NISTRATIVE RECOMMENDATION : See Sheriff's Summary. -69- BUDGET Oh ii r REWtS-r SUMMARY FISCAL YEAR 986 AGENCY/DEPT . NAME : Sheriff's Office _ BUDGET UNIT TITLE AND NO . : Possee and Speci_a1 s -- 0171i7 DEPARTMENT DESCUPTION :Special possee is a reserve resource to supplement re :dr deputies in times of emergencies and special events. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recomaendec RESOURCES i Complete Allowed Current Next Next i Fiscal Year Fiscal Year Fiscal Year Fiscal Year . ;gross County Cost ! $ 1 ,130 6 $ 2,759 $ 1,607 $ 1,607 evrnue -0 I -0- -0- -0- I Nr r County Cost 1 $ 1 ,130 I $ 2,759 $ 1,607 a : ,6G7 4 -1 udq C . POs2rSo s I 'AMtlARY OF CHANGES: Soe Sheriff 's Summary. FINANCE/ADMINISTRATIVE RECOMMENDATION : See Sheriff's Summary. -70- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Sheriff's Department BUDGET UNIT TITLE AND NO. : City-County Regional Forensic Laboratory -- 012118 DEPARTMENT DESCRIPTION:The City-County Regional Forensic Laboratory provides crime lab services for the County and City of Greeley on a shared basis. The budget unit shown above is broken down into the following activities: Crime Lab Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next _ Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost -0- $ 56,297 $ 88,590 $ 90,230 Revenue -0- 28, 148 44,295 45,081 Net County Cost -0- $ 28,149 $ 44,295 $ 45,149 Budget. Positions -- 1 1 1 } SUMMARY OF CHANGES: See Sheriff's Summary. FINANCE/ADMINISTRATIVE RECOMMENDATION : See Sheriff's Summary. Program funded 50%/50% by County and City of Greeley. -71- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Sheriff's Office BUDGET UNIT TITLE AND NO. : Corrections Adminiatratinn -- 012110. DEPARTMENT DESCRIPTIOPI:The county jail was completed in 1978. Health services are provided for inmates along with exercise and work programs. The juvenile section is separated from the other parts of the jail. The juvenile inmates are involved in extensive counseling sessions. The budget unit shown above is broken down into the following activities: Jail Actual Last Requested Recommended_ RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $1,712,739 $1,958,318 $2,025,588 $1 ,991 ,815 Revenue 39,855 90,000 90,000 90,000 Net County Cost $1,672,884 $1,868,318 $1 ,935,588 $1 ,901,815 Budget. Positions 71 74 67 66 SUMMARY OF CHANGES: See Sheriff's Summary. FINANCE/ADMINISTRATIVE RECOMMENDATION : See Sheriff's Summary. -72- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Communications - County Wide BUDGET UNIT TITLE AND NO. : Communications - County Wide -- 012150 IIEPARTMENT DESCRIPTIOIj:To provide dispatch services for 21 law enforcement agencies, 18 fire departments, 8 rescue/ambulance departments, plus local government including road & bridge. The budget unit shown above is broken down into the following activities: Dispatch/radio. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 500,113 $ 579,353 $ 590,556 $ 589,356 Revenue 9,682 4,782 9,500 9,500 Net County Cost $ 490,431 $ 574,571 $ 581,056 $ 579,856 Budget. Positions 15 19 19 19 SUMMARY OF CHANGES: The budget increase ($28,199) is due to a 9% increase in salaries. Line items that have decreased are as follows: office supplies ($50) , operating supplies ($872) , communications and transportation ($1,935) , postage ($25) , and printing ($258) . Repair and maintenance is down $8,570 due to changes in use of maintenance contract. Rents are down $6,471 with the acquisition of a new County owned antenna. Revenue reflects projected maintenance cost reimbursements from user agencies. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. Budget includes a 9% salary increase for all employees, except the Technical. Specialist position ($17,144) . 11 .5% salary increase would cost $25,716. Concur with the 9% increase. One-time capital and cost avoidance budget includes $198,960 for communication system upgrade. The $1 ,200 equipment request should be integrated into the $198,960 capital plan. It is recommended that an energy impact grant also be developed for the communications system upgrade. -73- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Communications BUDGET UNIT TITLE AND NO. : Communications System Development _-- 01-2151 DEPARTMENT DESCRIPTION : Capital expendiutres for Communications System development. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ -0- $ 175,800 $ 125,000 $ 125,000 Revenue -0- 75,000 -0- -0- Net County Cost $ -0- $ 100,800 $ 125,000 $ 125,000 Budget. Positions -- -- -- -- surimkRy OF CHANGES: Phase II funding for continuation of communication system development. An Energy Assistance Impact grant will be submitted for state consideration in 1986. FINANCEJADMINISTRATIYE RECQMMENDATION : Recommend approval. -74- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Ambulance Service BUDGET UNIT TITLE AND NO. : Ambulance -- 012160 DEPARTMENT DESCRIPTION:Ambulances maintained by the County are housed at North Colorado Medical Center and Ft. Lupton. Ambulance crews of emergency medical technicians report daily to NCMC for assignments within the emergency room. The ambulance service handles all emergency and routine ambulance calls for the County. The budget unit shown above is broken down into the following activities: Ambulance Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year_ Gross County Cost $ 778,139 $ 881 ,510 $ 915,501 $ 915.501 _ Revenue 733.363 767,260 882.611 RR? hi ] Net County Cost $ 44,776 $ 114,250 $ 32,890 $ 32,890 Budget. Positions 23 23 23 23 SUMMARY OF CHANGES: Salary increase of $34,580 reflects a 4% pay increase. Operating supplies increased by $1 ,180 to allow for a projected 4% increase in costs of medical supplies and drugs. Communications and transportation increased $300 due to projected increase in insurance billings and collection letter efforts. Print/duplicate/binding increased $400 for printing of billing statements and insurance forms. Professional services were re- duced by $3,083 for physician advisor contract. Revenues reflect 2% call volume increase and projected 14% rate increase. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval . This proposed budget meets the target amount of $32,890. It assumes a 14% increase in charges and a 2% increase in call volume. Air Life revenue is up 4% for salaries. WCAS is requesting $15,000 for equipment, to be used at the approval of the Board. The majority of these funds will go for replacing the cardiac monitors. WCAS is also requesting $34,000 for a replacement ambulance. -75- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Coroner's Office BUDGET UNIT TITLE AND NO. : Coroner -- 012180 DEPARTMENT DESCRIPTIOIN:The Coroner responds to all deaths unattended in Weld County. Autopsies are performed in all cases of suspicious death or at the discretion of the coroner's or district attorney's office. State laboratories are available in Denver; however, Weld County's coroner usually employs the registered pathologists and laboratory facilities of North Colorado Medical Center. The budget unit shown above is broken down into the following activities: Coroner Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 52,785 $ 45, 100 $ 50,925 $ 50,925 Revenue Net County Cost $ 52, 785 $ 45, 100 $ 50,925 $ 50,925 Budget. Positions -- -- -- -- SUMMARY OF CHANGES: Budget increase of $5,825 is attributed entirely to an increase in costs of professional services for pathologist. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval at the target level.. Increase of $5,825 to reflect expenditure pattern of the last two years caused by an increase in the number of autopsies and pathologist charges. -76- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Community Corrections BUDGET UNIT TITLE AND NO . : Community Corrections -- 012170 DEPARTMENT DESCRIPTIOR:Program is a contract with State of Colorado in accordance with Section 17-27-101 , et seq. , CRS, 1973, which authorizes the diversion of non-violent offenders not eligible for probation, from State penal facilities tc community programs. Operates under the Board of County Commissioners with some delegated authority to the Community Corrections Board. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 71 ,324 $ 80,000 $ 130,000 $ 130,000 Revenue 71 ,324 80,000 130,000 130,000 1 Net County Cost0- Budget. Positions 2 SUMMARY OF CHANGES : Budget funded at state contract level of $130,000 for FY 1985-86 (contract signed 6/24/85) . FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. Services are provided via the contract with Chiron Corporation located at The Villa. -77- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Youth Shelter Home BUDGET UNIT TITLE AND NO . : Delinquents 6 Other Institutions -- 012330 DEPARTMENT DESCRIPTIOI1:The Weld County Youth Shelter Home provides temporary 24 hour care for youth who are awaiting court hearings, return to parents, or placement in more permanent foster care. Weld Juvenile court and the Probation Department rely on its services, as well as the local Department of Social Services. The home, located at 1709 7th Avenue, Greeley, is owned and maintained by the county. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended I RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 140,394 $ 154,343 $ 158,163 $ 158,163 1 Revenue 67,684 66,700 69,900 69,900 Net County Cost $ 72,710 $ 87,643 $ 88,263 $ 88,263 ' Budget. Positions 6. 25 6.25 6.25 6.25__- � SUMMARY OF CHANGES : Salaries increased by $2,058 to reflect annual salary adjustment. Food increased by $1 ,168 to allow for increase in food costs. Office supplies, utilities, and travel and meetings were reduced by $62, $200, and $100 respectively. Revenues are stable and reflect no state rate increase. FINANCE/ADMINISTRATIVE RECOMMENDATION : The facility and program continue to provide a valuable child placement resource to the County and, therefore, continues to warrant the support of the County. -78- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Public Service - DUI BUDGET UNIT TITLE AND NO. : Public Service - DUI -- 012340 DEPARTMENT DESCRIPTION:Program provides an alternative to jail to first time drunk driving offenders by requiring court sentenced hours of useful public service. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 25, 145 $ 48,225 $ 66,596 $ 66,596 Revenue 20,404 48,225 66,596 66,596 _f Net County Cost $ 4,741 Budget. Positions 2 2 3 3 SUMMARY OF CHANGES.: Personal services increase of $18,047 reflects the addition of one FTE and 4% salary adjustment. Supplies increased by $125. Additional person will be phased in to 1.0 FTE as caseload justifies to keep the program self-sufficient from fees paid by clients. This approach was approved by the Board in July, 1985. FINANCE/ADMINISTRATIVE RECOMMENDATION : UPS remains self-sufficient from the $40 fee per client and an estimated 90% collection rate. Estimate is 1,200 DUI cases/year. In addition, budget anticipated 300 County Court and 300 juvenile referrals in 1986. As of July 1, 1985, HB1272 mandates Juveniie Community Service, which should only be incorporated in the program if self-supporting. Mandate is for Probation, not County, under HB1272. Concurred with request to add additional half-time position July, 1985 due to workload increase and the fact that program is self-supporting. Caseload requires 1 FTE for each 60 clients, and program director handles 40 clients plus administration. New part-time position should expand from half-time to full time as caseload increases. Budget is projected at 1 ,700 clients per year, or 142 per month. -79- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Planning & Zoning BUDGET UNIT TITLE AND NO. : Building Inspection -- 012420 DEPARTMENT DESCRIPTION:Enforces building codes; makes on-site inspections during each phase of construction to insure requirements are met; and administers building code. The budget unit shown above is broken down into the following activities: Administration; inspection; supplies; charges for services; expenses; training, examination, and conventions. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 231,912 $ 255,460 $ 256,617 $ 256,617 Revenue 372,773 322,500 422,500 432,500 Net County Cost $(140,861) $ (67,040) $(165,883) $(175,883) Budget. Positions 9 7 7 7 SUMMARY OF CHANGES: Salaries increased by $758 for annual salary adjustment. Budgeted positions reduced from 9 to 7, accounting for the low salary adjustment figure. Increase of $414 in other operating supplies due to increased costs of publications from ICBO. Revenue is at new ICBO rates, less existing local adjustments. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommended budget is based upon expected building activity remaining the same as 1985. The administrative responsibilities for the Building Inspection Department are being performed by the Department of Planning Services Director. Plan checking responsibilities are being contracted. $10,000 has been budgeted for the plan check- ing services. The existing staff may assume this responsibility in 1986 if staffing levels remain the same. Permit revenues could be increased if the 1985 uniform codes are adopted by the County. A comparison of the existing and proposed fees have been provided for consideration. It is recommended that the 1985 uniform codes and rates be adopted as soon as possi- ble in 1985. Rate increase has been included in 1986 budget ($110,000) . Rate increase would generate adequate revenue to support all direct costs for Planning and Building Inspection, but not all indirect costs of $125,235. -80- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Office of Emergency Management BUDGET UNIT TITLE AND NO. : Office of Emergency Management -- 012910 DEPARTMENT DESCRIPTION:Plans for emergency procedures in case of either natural o. man-made disasters. The budget unit shown above is broken down into the following activities: Civil Defense Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 30,098 $ 79,453 $ 37,348 $ 37,348 Revenue 10,570 38,726 18,674 18,674 Net County Cost $ 19,528 $ 40,727 $ 18,674 $ 18,674 1 Budget. Positions 1 1 1 1 j SUMMARY OF CHANGES: Increases in budget line items are for postage ($250) , printing ($600) , and a 4% salary increase. A significant decrease in total budget ($3,006) is due to non- funding of mobile EOC/Communications Van and the deletion of motor pool funds. No capital is included due to lack of FEMA funding. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval at above funding level. Program funded 50% by Federal. No capital items are included. Board has chosen to review organizational placement and integration of OEM function in the County structure as part of the budget process. Policy issue. -81- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Predatory Animal Control BUDGET UNIT TITLE AND NO. : Predatory Animal Control -- 012960 DEPARTMENT DESCRIPTIOIN:Provides predator and rodent control in Weld County via a contract with the Colorado Department of Agriculture in accordance with Section 35-7-105 et seq. , CRS, 1973. Section 35-7-202, CRS, 1973, restricts county expenditures to $20,000 in any one year. The budget unit shown above is broken down into the following activities: Predatory animal control. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 12,000 $ 8,000 $ 12,000 $ 8,000 Revenue -0- Net County Cost $ 12,000 $ 8,000 $ 12,000 $ 8,000 Budget. Positions SUMMARY OF CHANGES: Same funding level as 1985. Beginning July 1 , 1985 because of the state legislature cutting the State Rodent Control fund in half, the state can no longer provide services performed by Rich Heckendorf at no cost to Weld County and its citizens. The extra help that has been provided with county funds will no longer be possible nor will Rich he available full time in Weld County. Any duties that he performs outside Weld County will be charged to the recipients at full. cost. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend funding at the $8,000 level with the state charging fees for services to support the program. Fees at 50% of cost, together with the $8,000 would support the program adequately. The fee structure would be $9.90/hour to the landowner plus 15¢/mile for travel expense. Other funding levels have the following impact: A. If no funding is provided, the program would cease. B. Lf funded at 25% of 1985 level the state would only provide service to approximately 1/4 of requests based on the magnitude of the problem for agriculture only ($4,000) . C. If 50% funded a larger scale of service would be provided for agriculture only ($6,000) . D. If 75% funded the same type of service as above in B and C, on a larger scale ($8,000) . E. If 90% funded state would be able to provide service to all requestors by providing self help advice to some of the people that have been given direct service to in the past ($10,800) . -82- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Countywide Animal Control BUDGET UNIT TITLE AND NO . : Countywide Animal Control -- 0]2980 DEPARTMENT DESCRIPTION :Contract with the Humane Society to provide Countywide animal control services. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 63,600 $ 67,500 $ 76,060 $ 64,125 _ Revenue -0- -0- -0- -0- Net County Cost $ 63,600 $ 67,500 $ 76,060 $ 64,125 Budget. Positions __ -- -- _J SUMMARY OF CHANGES: Requested budget shows an increase of $10,935 broken down as follows: COST PER LIVE ANIMAL: $29. 18 -Based on $182,769.92 Animal Care Budget & projected 6,264 live animals. (CONTINUED) FINANCE/ADMINISTRATIVE RECOMMENDATION : Based upon the Early Warning Budget Sessions, the Humane Society has indicated that lowering stray holding period to 48 hours versus 72 would reduce the request to $68,870 versus $76,060. The option of reducing one employee by displacement with Useful Public Service or Welfare Diversion saves only $1 ,959 and creates many operational problems. Service changes are a policy issue for the Board. -83- BUDGET UNIT REQUEST SUMMARY Countywide Animal Control -- 012980 (Continued) SUMMARY OF CHANGES: PROJECTED WELD COUNTY STRAY DOGS: 1 ,232 = $ 35,949.76 PROJECTED ANIMAL CONTROL COSTS = 42,410.24 TOTAL WELD COUNTY COSTS: $ 78,360.00 PROJECTED REVENUE: - Redemptions 2,300.00 BALANCE $ 76,060.00 -84- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Pest & Weeds BUDGET UNIT TITLE AND NO . : Pest and Weeds -- 012990 DEPARTMENT DESCRIPTION:Inspects elm trees for DED, removes infected trees; and sprays county roads for weeds. The budget unit shown above is broken down into the following activities: Pest inspector, weed spraying. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 103,222 $ 113,972 $ 110,734 $ 110,734 Revenue 15,457 5,500 15,000 15,000 Net County Cost $ 87,765 $ 108,472 $ 95,734 $ 95,734 Budget. Positions ] 1 1 1 ,SUMMARY OF CHANGES: Increase in salaries and wages of $6,527 due to restructuring of the weed spraying operation with the new vehicles. Increases in line items came under communication and transportation ($50) , printing ($150) due to an awareness program, repairs and maintenance ($1,200) due to increased useage, and motor pool, IGA ($3,694) because of added rental fees of two new Cibolos. $21,400 is credited from Road and Bridge for their share of the. contract. Total decrease in budget costs is $57,098. FINANCE/ADMINISTRATIVE RECOMMENDATION : Budget reflects restructuring of the spraying program, including the two new vehicles. The restructuring allows this unit to do all Road and Bridge spraying with a chargeback. of $21 ,400, plus additional revenue for contract spraying of $9,500 for a total of $15,000. Recommend consideration of allowing under target amount of this budget being applied to Extension budget excess target amount of $4,932, since both are under administra- tive control of same manager. Chargeback to Road and Bridge could be eliminated by adjustment of property tax to avoid (17% shareback of property taxes for weed spraying function.) -85- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : General Engineering BUDGET UNIT TITLE AND NO . : General Engineering -- 013182 DEPARTMENT DESCRIPTION: Provides consulting services for selected bridge designs, air pollution permits and land mine reclamation permits; field survey operations to establish line and grade control; administrative and inspectional work in utility and subdivision construction; performs laboratory tests to determine soil properties, construction and material quality; all phases of highway engineering, bridge engineering, design and construction inspection. The g budget unit shown above is broken down into the following activities: Engineering; surveying; material testing; utility and subdivision. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 263,522 $ 263,710 $ 275,277 $ 270,069 Revenue -0- -0- -0- -0- Net County Cost $ 263,522 $ 263,710 $ 275,277 $ 270.069 Budget. Positions 9 9 8 8 _1 SUMMARY OF CHANGES: Salaries increased by $12,944 to allow for annual salary adjustments and to re-align salaries after reorganization in February, 1985. Other office supplies increased by $2,298 to allow for purchase of survey stakes, testing chemicals, film and developing, drafting materials, coveralls and cleaning, and safety items (hard hats and safety vests) . Increase of $200 in communications and transportation for postage charges. Motor vehicle costs are down $2, 157. FINANCE/ADMINISTRATIlE_RECOMMENDATION : Budget reflects February, 1985 reorganization of Road and Bridge. Recommend funding since request is within target amount. See Road and Bridge Fund. -86- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Extension Service BUDGET UNIT TITLE AND NO. : Extension Service -- 013400 DEPARTMENT DESCRIPTION:Educational programs for adults and youth in rural and urban environments, including programs for 4-H, home and garden shows. The budget unit shown above is broken down into the following activities: 4-H and youth; home economics; agriculture and N.R. ; C.R.D. ; and administration. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year _ Fiscal Year Fiscal Year Gross County Cost $153,735 $ 163,130 $ 167,092 $ 167,092 Revenue -0- Net County Cost $ 153,735 $ 163,130 $ 167,092 $ 167,092 Budget. Positions 12 12 12 12 SUMMARY OF CHANGES : Budget reflects $2,400 increase in matching funds for agents, and $2,960 increase for secretarial salaries and benefits. Other line items showing decreases are office supplies ($750) , operation ($1 ,000) , printing ($200) , professional services ($1 ,500) , and travel and meetings ($1 ,000) . FINANCE/ADMINISTRATIVE RECOMMENDATION : Retaining all 8 agents is top priority of program. Recommend allowing increase above the target of $4,832 to be offset by excess savings below target in Pest and Weed. If Board does not concur, refer to budget priorities in budget file. During Early Warning budget sessions, an additional $2,000 was requested for travel and youth development. This additional request is not recommended in light of Revenue Sharing reductions. -87- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Veteran's Office BUDGET UNIT TITLE AND NO. : Veteran's Office -- 013700 DEPARTMENT DESCRIPTION :To provide all types of services to Veterans of Weld County. The budget unit shown above is broken down into the following activities: n Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 46,599 $ 45,162 $ 38,814 $ 38,814 Revenue 600 600 600 600 Net: County Cost $ 45,999 $ 44,562 $ 38,214 $ 38,214 Budget. Positions 2 2 2 2 SUMMARY OF CHANGES : Salaries are reduced by $3,808 due to reclassification of Veteran's Service Officer to Assistant Veteran's Service Officer. All other line items with the exception of travel and meetings ($460) will be funded out of the Personnel Department budget. Revenue reflects $600 from state, which has remained unchanged since 1947. FINANCE/ADMINISTRATIVE RECOMMENDATION : As originally proposed in the Revenue Sharing Contingency Plan, the clerical support of the Veterans' Services Office (VSO) was to be eliminated and the office co-located with Personnel . Upon further examination, many of the same cost efficiencies can be achieved by co-locating the office near Personnel , but eliminating the part-time clerical position in Finance and retaining the VSO secretary. Much better public service will be achieved if the VSO function is to be retained. Part-time position in Finance has been vacant since 8/9/85. (See Personnel and Finance/Administration budget for cross reference.) Policy issue. -88- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Airport Transfer BUDGET UNIT TITLE AND NO . : Airport Transfer -- 013900 DEPARTMENT DESCRIPTION:County support for capital improvements to the Weld County Municipal Airport. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 40,000 $ 60,000 -0- -0- Revenue -0- -0- -0- -0- Net County Cost $ 40,000 $ 60,000 -0- -0- Budget. Positions -- -- -- -- SUMMARY OF CHANGES: Airport Authority is requesting $40,000 for the County's share of an FAA grant for a crosswind runway. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend no 1986 funding for FAA projects. Recommend that any capital funding in 1986 come from the royalties of the airport property. -89- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Weld Mental Health BUDGET UNIT TITLE AND NO, : Weld Mental Health -- 01419O DEPARTMENT DESCRIPTION:Weld County's financial support of Weld Mental Heal t, Center, Inc. , which provides extensive mental health services to citizens in Wel.:' County. The budget unit shown above is broken down into the following activities: Children's treatment and prevention; Elderly program; Horizon's (drug program) ; Adult outpatient; Ft.. Lupton (In Touch) counseling. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 69,458 $ 69,458 $ 74,320 $ 62,512 Revenue -0- -0- -0- -0- Net County Cost $ 69,458 $ 69,458 $ 74,320 $ 62,512 Budget. Positions SUMMARY OF CHANGES : Budget request reflects a 7% increase. This is the first requested increase for the last five years. FINANCE/ADM W ISTRATIYE RECOr1MENDAT ION : Recommend the 9O% of the 1985 level of $62,512 in accordance with the Revenue Sharing Contingency Plan. Service level effects are as follows: A. No funding. The South County Office would be reduced to two part-time staff and would be open two days per week. An alternate location outside the County building would be likely. B. 25% of 1985 level. The South County Office would be reduced to two and one half part-time staff and would be open two days per week. An alternate location would be likely. C. 50% of 1985 level. The South County Office would be reduced to two and one half part-time staff and would be open two days per week plus two evenings. D. 75% of 1985 level. The South County Office would be open on a half-time basis with two and one-half part-time staff. An alternate location would be considered. E. 90% of 1985 level. The South County Office would be reduced to four days per week plus two evenings, but staff would be reduced by one clinician from present levels. (CONTINUED) -90- BUDGET UNIT REQUEST SUMMARY Weid Mental Health -- 01-4190 (Continued) FINANCE/ADMINISTRATIVE RECOMMENDATION: F. 100% of 1985 level. The South County Office would be open full-time with maintenance of full staffing levels. All program activities currently provided would continue. G. 107% of 1935 level. The South County Office would be open full-time with a full range of clinical outpatient services available. In addition, the program would add new consultation programs to assist community agencies such as schools, probation personnel, police and sheriff staff. Also, new expansions of programs for the elderly and vocational training for the chronically mentally ill would be added. At the present time, the chronically mentally ill are required to travel to Greeley to participate in mental health programs other than outpatient therapy. -91- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Exhibition Building BUDGET UNIT TITLE AND NO. : Exhibition Building -- 015140 DEPARTMENT DESCRIPTIOty:Keeps all county owned facilities at Island Grove Park maintained and in good condition. Handles rentals of the Exhibition Building to outside organizations who need a large building. The budget unit shown above is broken down into the following activities: Exhibition Building; 4-H Building; CB 13; Livestock Building; 2 steel storage sheds. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 33,737 $ 39, 122 -0- 0- Revenue 23,463 39,122 -0- --0- Net County Cost $ 10,274 Budget. Positions 1 -- -- _- SUMMARY OF CHANGES: City of Greeley, via the Island Grove Park Committee, have requested a gross amount of $114,741 with $28,000 revenue for a net of $86,741. The budget includes a request for an added position ($11,455) , utility increase of $10,000, and repair and supply accounts are up for the remainder. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend that Exhibition Building be funded totally with Conservation Trust Funds in 1986, the same as 1985. The amount requested is $86,741. The current budget has $72,000, up from $58,000 in 1985. -92- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Missile Site BUDGET UNIT TITLE AND NO. : Missile Park -- 015220 DEPARTMENT DESCRIPTION :Maintains missile site park which includes camp grounds and, related equipment as well as the missile silo and archives storage areas. Provides security for the park. The budget unit shown above is broken down into the following activities: Missile site. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 13,325 $ 18,095 $ 15,222 $ 15,222 Contra Expense 17,095 14,222 14,222 Revenue 831 1 ,000 1,000 1,000 Net County Cost $ 8580- 7 Budget. Positions 1PT 1PT 1PT 1PT I SUMMARY OF CHANGES : Salaries are increased by $218 to reflect a 4% salary adjustment. Utilities increased by $198 to reflect higher costs of utilities. Repair and maintenance services reduced by $190. Actual charges for the past year are high due to unpredicted repairs on vehicle and well pump. Motor pool charges increased by $440 due to rent and repair on vehicles. Equipment purchases of $1 ,200 are not required in 1986. Revenues are stable at $1 ,000 for space rental. and RV septic dump fees. Charge backs to the Conservation Trust Fund equals $14,222. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend funding in Conservation Trust Fund in the amount of $14,222, which is down $2,873 from 1985. -93- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : County Fair BUDGET UNIT TITLE AND NO. : Fair -- 015700 DEPARTMENT DESCRIPZIQN:To organize, plan, and administer the annual county fair . The budget unit shown above is broken down into the following activities: Fair Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 77 ,274 $ 25,359 $ 25,359 $ 24,091 Revenue 51 ,646 -0- -0- -0- Net County Cost $ 25,628 $ 25,359 $ 25,359 $ 24,091 Budget. Positions SUMMARY OF CHANGES: Added requested amount is for security and outside judges. F NANC E/ADMII ISTRATIVE RECOMMENDATION : Fair Board has requested the samefunding level as 1985. Recommended amount is at 5% reduced level of the Revenue Sharing Contingency Plan ($1 ,268) . $5,000 is included in Capital Outlay for swine panels as agreed to in 1984 for a 3 year replacement program. -94- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Northern Colorado Research Center BUDGET UNIT TITLE AND NO. : No. Colorado Research Center -- 016120 DEPARTMENT DESCRIPTIOR:County share of agricultural demonstration project. Program funded by State, Federal, and five counties participating together. (Adams, Boulder, Lorimer, Morgan, and Weld counties.) The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 3,000 $ 3,000 $ 3,000 $ 3.000 Revenue Net: County Cost $ 3,000 $ 3,000 $ 3,000 $ 3,000 Budget. Positions SUMMARY OF CHANGES: Request is at the historical level of $3,000. FINANCE/ADMINISTRATIVE RECOMMENDATION : Policy issue of Board as to whether or not to continue historical funding level of $3,000. -95- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : West. Greeley Soil Conservation BUDGET UNIT TITLE AND NO. : West Greeley Soil Conservative_ -- 11]6160 DEPARTMENT DESCRIPTION :County funding of clerical support to the West Greeley Soil Conservation District. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 7,096 $ 7,264 $ 7,264 -0- Revenue -0- -0- -0- -0- Net County Cost $ 7,096 $ 7,264 $ 7,264 -0- Budget. Positions -- -- -- -- SIJr1MARY QE CHANGES: Budget request is for the continuation of the funding for the equivalent of an Office Technician I for 30 hours per week. FINANCE/ADMINISTRATIVE RECOMMENDATION : No funds recommended, since the passage in 1982 of an amendment to the State Soil Conservation District Enabling Act makes the mechanics of a mill levy for the district possible. At the Early Warning Sessions the district indicated that the mill levy issue will be placed on their district election in 1986. Continued funding is a policy issue for the Board. The Board may wish to consider funding to pay for services rendered for work associated with enforcement of the Plowing Ordinance. If this is considered, the Ordinance should be amended to charge the applicant a fee equal to the costs from this or any other Soil. Conservation district providing services. -96- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : NonDepartmental BUDGET UNIT TITLE AND NO . : NonDepartmental -- 019020 DEPARTMENT D ESCRIPZIQN:,Central budget unit containing countywide costs that are not allocated to program budgets, e.g. machine rental/repair, insurance, audit fees, grants-in-aid, etc. The budget unit shown above is broken down into the following activities: Insurance; copier costs; audit fees; unallocated DP costs; machine maintenance/repair. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 260,854 $ 324,902 $ 265,669 $ 257,950 Revenue -0- Net County Cost $ 260,854 $ 324,902 $ 265,669 $ 257,950 _ Budget. Positions SUMMARY OF CHANGES: Budget includes $50,000 for data processing, insurance for retirees ($10,000) , supplies are down $930, repair and maintenance of equipment is funded at $50,000 level, retirement administration costs ($92,000) are not included, outside agencies are funded as indicated below, audit costs are budgeted at $40,796, and all other costs are status quo. FINANCE/ADMINISTRATIVE RECOMMENDATION.: 1 . Outside funding requests have been received from the following agencies and are policy issues for the Board: 1986 1985 1986 Request 1986 Target Recommended Community Center Foundation $36,587 $39,148 $34,758 $32,929 *Chamber - EDAB -0- -0- -0- -0- Senior Coordinators 10,000 10,500 9,500 9,000 **Independence Stampede -0- -0- -0- -0- *Recommend EDAB continue to be funded by HRD-JPTA. **Recommend use of Conservation Trust Fund for Island Grove Park. 2. Retirement administrative funds are recommended to be funded from the undesignated reserve in Retirement Fund. Total administrative cost for audit, actuary, and trustee is approximately $92,000/year. Recommend that policy be effective in 1985 with consultation. of Retirement Board. 3. $4,000 included for "Report to the People" in 1986. (CONTINUED) -97- BUDGET UNIT REQUEST SUMMARY NonDepartmental -- 019020 (Continued) FINANCE/ADMINISTRATIVE RECOMMENDATION: 4. $5,000 included for miscellaneous items unanticipated in 1986 (cities, ditch companies, etc.) 5. Training is funded at $15,000 level, the same as in 1985. -98- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : IRB BUDGET UNIT TITLE AND NO . : IRB Building ljs,rs 01-9030 DEPARTMENT DESCRIPTION: CCI building rent pass-through for IRB issued by County in 1984. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 17,257 $ 103,545 $ 69,030 $ 69,030 Revenue 17,257 103,545 69,030 69,030 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions SUMMARY OF CHANGES: Pass-through of rents for Colorado Counties, Inc. building fun-ed by a Weld County Industrial Revenue Bond in 1984. No county cost. FINANCf2ADMINISTRAT1yE RECOMMENDATION : Recommend approval. -99- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : General Fund Contingency BUDGET UNIT TITLE AND NO. : Contingency -- 019200 DEPARTMEJ LDE CRIPTION:Funds to cover reasonably unforeseen expenditures. In this proposed budget, this includes appropriations for points of issue. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost --- --- $ 455,668 $ 455,668 Revenue -0- -0- Net County Cost --_ __- $ 455,668 $ 455,668 Budget. Positions SUtiMARY Of CHANGES : Budget includes unallocated funds in the amount of $455,668. The unallocated amount assumes that a Special Library District will be approved for 1986. FINANCE/ADMINISTRATIVE RECOIMMENDAT LON : Use of funds are a policy issue for Board. -100- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Agency on Aging BUDGET UNIT TITLE AND NO , : Transfers -- 019510 DEPARTMENT DESCRIPTION :General Fund contribution to Area Agency on Aging Prograu. (HRD) . The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 8,741 $ 8,794 $ 9,108 $ 9,108 Revenue -0- Net County Cost $ 8,741 $ 8,794 $ 9,108 $ 9,108 Budget. Positions SUMMARY OF CHANGES: The budget of $9,108 reflects the local match for administration of $27,324 for the Area Agency on Aging. Program dollars amounting to $316,003 are in the HRD program budgets. Recommend funding due to level of Federal funds and value of program. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. The Area Agency on Aging has recommended funding of the following items: Title III-8 -- $134,815 - WELDCO's $ 5,000 - Catholic Community Services/Northern 15,692 - Rehabilitation and Visiting Nurses 31,152 - Weld Mental Health Center 20,653 - Colorado Rural Legal Services 21 ,168 - Eldergarden 6,500 - Patient Advocacy 19,000 Title III C-1 Projects -- $149,736 - Weld County Senior Nutrition Program $149,736 Title III C-2 Projects -- $31 ,452 - Weld County Senior Nutrition Program $ 11,898 - Meals on Wheels of Greeley 19,554 -101- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Computer Services Transfer BUDGET UNIT TITLE AND NO. : Transfer -- 019510 DEPARTMENT DESCRIPTION:General Fund contribution to Computer Services Fund. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross county Cost $ 372,725 -0- $ 350,000 $ 350,000 Revenue -0- -0- -0- -0- Net County Cost $ 372,725 _0- $ 350,000 $ 350,000 Budget. Positions SUMMARY OF CHANGES: Funding reflects one-time capital contribution for equipment purchases per the Revenue Sharing Contingency Plan. See Computer Services Fund for details. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -102- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Health Department Transfer BUDGET UNIT TITLE AND NO. : Health Department -- 019510 DEPARTMENT DESCRIPTION :General Fund subsidy to the Health Department operations. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year_ Gross County Cost $ 751 ,426 $ 755,986 $ 717,517 $ 810, 174 Revenue -0- -0- -0- Net County Cost $ 751 ,426 $ 755,986 $ 717,517 $ 810,174 _ Budget. Positions - -- -- -- J- I SUMMARY OF CHANGES: Budget reflects a base contribution of $810,174. This amount includes the $105,825 adjustment from the hospital capital to pay for contractual services from Family Practice Residency Program as agreed to by the Board of County Commissioners and NCMC Board of Trustees. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. See Health Fund budget for detail. -103- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Job Diversion Transfer BUDGET UNIT TITLE AND NO . : Transfers -- 019510 DEPARTMENT DESCRIPTION:General Fund transfer of pass through dollars to HRD. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 260,191 $ 216,000 $ 196,000 $ 196,000 Revenue 160,191 116,000 116,000 116,000 _ Net County Cost $ 100,000 $ 100,000 $ 80,000 $ 80,000 Budget. Positions -- SUMMARY OF CHANGES: Funding reflects level of state reimbursement for Job Diversion Program, plus $80,000 for HRD's credit for reducing AFDC costs. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval . -104- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Library Fund Transfer BUDGET UNIT TITLE AND NO. : Transfers -- 019510 DEPARTMENT DEKRIPTION :General Fund contribution to Library Fund. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 372,739 $ 390,302 $ 392,420 -0- Revenue -0-- -0- -0- -0- Net County Cost $ 372,739 $ 390,302 $ 392,420 -0- Budget. Positions -- -- -- -- SUMMARY Of CHANGES: See Library Fund. FINANCE/ADMINISTRATIVE RECOMMENDATIOI't: Recommended budget shows no funding for library services, based upon the assumption that a Library Special District will be created for 1986 funding. -105- J L ■,. Nil IIR ▪Is OIVIBUNIRI�•�•�,�,� .;.61.0.1 g 1111 11 Fal I♦ JAD AND BRIDGE . . . FuNa 1:) 1Q -6161;.;.; .;1;.;1;1 WI el IWO R4 . Ili F� al la. li r ROAD AND BRIDGE REVENUE 1988 TOTAL $8,018,864 INTERFUND TRANSFERS (15.8%) $1,407,000 PROPERTY TAXES (25.9%) MISC. (.0%) $2,332,533 $3,000 FUND BALANCE (1.8%) $162,443 OTHER TAXES (9.8%) $880,000 HIGHWAY USERS FEE (41.1%) $3,705,888 LICENSES/PERMITS (2.4%) $220,000 FEDERAL/STATE (3.4%) $306,000 1985 TOTAL $8,979,788 INTERFUND TRANSFERS (15.7%) $1,406,476 MISC. (.07.) PROPERTY TAXES (29.8%) $2,657,664 $3,000 FUND BALANCE (2.0%) $179,520 HIGHWAY USERS FEE (38.7%) OTHER TAXES (8.7%) $3,475,993 $780,000 (33%) (2.07.) $180,000 FEDERAL/STATE $297,133 -106- ROAD AND BRIDGE EXPENDITURES 1988 TOTAL $9,018,864 MUNICIPALITIES (4.87.) BRIDGE CONSTRUCTION (9.0%) $414,640 $807,571 ROAD MAINT, (18.57.) $1,671 ,902 PUBLIC WORKS (39.97.) $3,593,561 \\N MAINT. SUPPORT (9.9%) $888,968 TRUCKING (8.47.) $754,547 ADMINISTRATION (1.87.) MINING (8.07.) $161 ,287 $724,388 1985 TOTAL $8,979,788 MUNICIPALITIES (5.27.) BRIDGE CONSTRUCTION (8.37.) $466,444 $744,516 ROAD MAINT. (15.37.) $1,375, 135 PUBLIC WORKS (42.57.) $3,812,685 MAINT. SUPPORT (8.4%) \\N $756,526 TRUCKING (9.9%) $884,584 ADMINISTRATION (1.87.) MINING (8.9%) $142,812 $797,084 -107- ROAD AND BRIDGE FUND SUMMARY The Road and Bridge Fund is budgeted at $9,016,864 in the recommended 1986 budget, which results in an increase of $37,078 over 1985. The increase is funded from the anticipated fund balance of $162,443, increased specific ownership tax of $100,000, moving permits being up $40,000, Highway Users Taxes increase of $42,695, and added bridge funds from HB 1090 of $843, 149. Revenues are down from property tax by $325,131, while other revenues remain stable. Revenue Sharing is anticipated at $1,407,000. The recommended budget does not meet all of the needs of the county for road and bridge services, but does provide basic service as in 1985. Additionally, funds are available for construction contracts ($1,776,566) , paving and patching materials ($300,000) , ditch cleaning ($25,000) , bridge materials ($300,000) , gravel ($60,000) , sign materials ($7,500) and $1 ,422,995 for the bridge replacement/repair program per HB 1091 . $169,000 has been provided for temporary seasonal employees during the construction period. The 1986 Road and Bridge Fund includes a mill levy of 2.631 which, if approved, will result in the payment of $414,640 to the municipalties in Weld County. Once final funding levels are determined, the Board and the Road Advisory group need to prioritize specific projects to be accomplished in 1986. With the pavement management system developed in 1985, the 1986 fiscal year will be the first to allow use of the pavement data to assist in the prioritization and decision-making process. -108- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Road and Bridge. BUDGET UNIT TITLE ANI) NO . : Summary DEPARTMENT DESCRIPTION:See individual units. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $8,050,673 $9,304,416 $9,168,549 $9,016,864 Fund Balance (870,234) 348,924 162,443 162,443 Revenue 6,411 ,598 6,297,828 6,521 ,888 6 521_88A Net County Cost $2,509,309 $2,657,664 $2,484,218 $2,332,533 LL - Budget . Positions 93 93 96 96 J SUMMARY OF CHANGES: See individual budget units. FINANCE/ADMINISTRATIVE RECOMMENDATION : Salaries: All budgets reflect a 4% salary increase. Bridge Construction: 1 . Bridge steel purchase increased $50,000. 2. $10,000 increase for various items, such as concrete, rip-rap, welding supplies, etc. Maintenance of Condition:: No change in program. Maintenance Support: 1. Addition of two positions for signing. 2. Sign materials increased by $75,000 3. Weed spraying has been transferred to Pest and Weeds, budgeted at $21,400 as directed during Early Warning session. 4. $125,000 is included for culvert materials, and $100,000 for hand patch materials. Trucking: No program or funding changes. (CONTINUED) -109- BUDGET UNIT REQUEST SUMMARY Road and Bridge Summary - Continued FINANCE/ADMINISTRATIVE RECOMMENDATION: Mining: 1 . $60,000 included for gravel royalties. 2. Rip-rap ($30,000) transferred to Bridge budget. 3. No program or funding changes. No anticipated change in contracting out mining operation. Administration: Budget reflects Febraury, 1985 reorganization of Road and Bridge. County Engineer position transferred to Engineering and Director of Road and Bridge Operations added. Other Public Works: 1 . Temporary labor reduced from $202,000 to $169,000. 2. Contract services budgeted at $1 ,776,566. 3. Bridge contracts are budgeted as follows: Bridge Amount 1/22 $ 383,880 2/25 216,550 37/68 59,140 45/58 436,050 54/41 39,375 39/62 54,000 17/44 234,000 TOTAL: $1 ,422,995 4. Ditch cleaning budgeted at $25,000. 5. Major blade patch material is budgeted at $200,000 versus $350,000 in 1985. Municipalities: Share-back is budgeted at the 1985 level of $414,640. If no Revenue Sharing, this amount will go up by 17.78% times whatever the amount reduced. -110- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Road and Bridge. BUDGET UNIT TITLE AND NO . : NonDepartmental Revenues -- 1 1001)1 DEPARTMENT DESCR PTIQN: Revenue generated by Road & Bridge Fund. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year , Gross County Cost Revenue $8,920,907 $8,955,492 $8,854,421 $8,854,421 iNet County Cost ($8,920,907) ($8,955,492) ($8,854,421) ($8,854,421) Budget. Positions __ -- -- -- SUMMARY OF CHANGES: A fund balance of $162,443 is anticipated. Property tax is set at $2,332,533 (down 8.8%) , reflecting a mill levy of 2.631 . PILT is at the 1985 level. Mineral leasing and grazing are at the estimated amount to be received in 1985. Revenue Sharing reflects four quarters at $1 ,407,000. Highway Users Tax is anticipated to be up $42,695 to $2,862,744. A total of $843, 144 is included for Highway User Bridge Fund for bridges. Moving permits are anticipated to be at $220,000. All other revenue sources are stable. EI NAlCE/ADMIAI STRAT IYE RED MMENDAT ION : 1 . Moving fees are based upon current fee structure. No change is recommended. 2. PILT is again anticipated at $20,000, of which Weld County would receive $10,000. Policy issue whether to share 50% with school districts. 3. Revenue from Bridge Fund is as follows: Bridge 17/44 $187,200 Bridge 1 /22 307,104 Bridge 48/58 348,840 TOTAL: $843,144 4. Recommend full use of final four quarters of Revenue Sharing in Road and Bridge Fund ($1 ,407,000) . -111- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : _Road and Bridge _ BUDGET UNIT TITLE AND NO. : Bridge Construction -- 113132 jlEPARTMENT DESCRIPTIOR:Maintains approximately 1,400 bridges in the County. Constructs approximately 20 small new bridges each year. The budget unit shown above is broken down into the following activities: Bridge Requested Recommended Actual Last Next RESOURCES Complete Allowed Current Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 743,167 $ 746,082 $ 807,571 $ 807,571 Revenue Net County Cost 807 571 807 571 $ 743,167 $ 746,082 $ 12 12 12 Budget. Positions 12 - SUMMARY OF CHANGES: Salaries increased by $11 ,910 to reflect the 4% annual salary adjustment. Operating Supplies increased by $50,000 in order to increase supplies of steel. Other Operating Supplies increased by $10,000, includes items such as welding gases, rods, rip-rap, premixed concrete and hand tools. Utilities have been increased by $11 ,980 which reflects payments previously made by IGA for the LaSalle Shop. FitAi ADMINISTRATIVE REconMENDATIOfI: Recommend approval. See summary of fund. -112- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Road and Bridge BUDGET UNIT TITLE AND NO. : Maintenance •of Condition_-- 1111A0 DEPARTMENT DESCRIPTION.:Fleet of 34 motorgraders that are responsible for the upkeep of all gravel roads in Weld County, (approximately 2,100 miles) , clearing debris from borrow pits to eliminate obstruction of drainage of water from County rights-of--way; blade patches roads; and snow removal. The budget unit shown above is broken down into the following activities: Snow removal; administration; grading roads; cleaning borrow pits. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $1,569,443 $1,380,454 $1 ,671 ,902 $1 ,671 ,902 Revenue Net County Cost $1,569,443 $1,380,454 $1 ,671,902 $1,671 ,902 Budget. Positions 37 37 37 37 _- SUMMARY OF CHANGES: Salaries increased by $16,476, reflecting 4% annual salary adjustment. Other Operating Supplies increased by $12,181 . This line item represents non-inventoried supplies and small tools to maintain graders and grader sheds. Utilities increased by $13,000 to reflect payments made previously by IGA. Motor Pool charges increased by $246,689. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. See summary of fund. -113- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT , NAME : Road and Bridge BUDGET UNIT TITLE AND NO, : Maintenance Support -- 113141 DEPARTMENT DESCRIPTION:This budget unit performs administrative and supervisory work to assure the installation and maintenance of traffic control devices in the county; does fabrication, installation, and maintenance of traffic control devices; user, pavement markings as an effective method of conveying regulatory or warning information; barricades hazards created by construction, maintenance activities, and emergency situations. Cleans and maintains culverts. The budget unit shown above is broken down into the following activities: Culvert maintenance; patching and striping; barricading; traffic control. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year_ Gross County Cost $ 631 ,137 $ 751 ,526 $ 910,368 $ 888,968 Revenue Net County Cost $ 631 ,137 $ 751,526 $ 910,368 $ 888.968 _ Budget. Positions 14 14 16 16 SUMMARY OF CHANGES: Salaries increased by $49,498 which reflects 4% salary adjustment and an increase in two budgeted positions for signing for 1986. Operating supplies increased by $75,000 for inventory purchases to include culverts, sign posts, sign facings, and sign letters. Utility services increased $5,000 for Johnstown Shop. Motor Pool charges increased by $22,733. $21 ,400 for weed spraying was transferred to Pest and Weed budget as discussed in Early Warning sessions instead of a chargeback. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. See summary of fund. -114- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Road and Bridge ^ _____ BUDGET UNIT TITLE AND NO . : Trucking -- 113145 DEPARTMENT DESCRIPTION:This division is responsible for hauling dirt, gravel, and asphalt to job sites. The budget unit shown above is broken down into the following activities: n/a RESOURCES Actual Last Requested Recommended Next Complete Allowed Current Next Fiscal Year Fiscal Year Fiscal Year $ 884,584 Fiscal Year Gross County Cost $ 754,547 $ 754,547 $1 ,489,425 Revenue --- --- --- Net County Cost $1 ,489,426 $ 884,584 $ 754,547 $ 754,547 14 14 14 Budget. Positions }4 SUMMARY OF CHANCES : Salaries for 1986 increased by $7,885, which reflects a 4% salary adjustment. Motor Pool charges decreased by $141 ,061 based upon current useage. F I NANC E/ADM IN I STRAT I VE RECOMJIENDAT ION: Recommend approval. See summary of fund. -115- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Road and Bridge BUDGET UNIT TITLE AND NO . : Mining -- 113146 DEPARTMENT DESCRIPTION:This department is responsible for mining, crushing, and screening of gravel in the County owned quarries. The budget unit shown above is broken down into the following activities: Excavation; screening; crushing; and loading gravel. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 760,548 $ 797,088 $ 724,388 $ 724,388 Revenue Net County Cost $ 724,388 $ 760,548 $ 797,088 $ 724,388 Budget. Positions 12 12 12 12 SUMMARY OF CHANGES: 4% annual salary adjustment results in a $14,177 increase in salary line items. Utility services reduced by $12,000. This line item covers cost of utilities at gravel pits. Motor Pool charges were reduced by $47,058. Gravel and sand were reduced by $30,000 due to rip-rap being classified under Bridge budget. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval . See summary of fund. -116- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Road and Bridge BUDGET UNIT TITLE AND NO . : Administration --,,13180 DEPARTMENT DESCRIPTIOK:Directs the activities of Engineering and Road and Bridge as necessary; coordinates complaints; & cost accounting. The budget unit shown above is broken down into the following activities: Complaints coordination; cost accounting. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 147,736 $ 147,912 $ 161,287 $ 161 ,287 Revenue Net County Cost $ 147,736 $ 147,912 $ 161,287 S J61 .287 Budget. Positions 4 4 5 5 SUMMARY OF CHANGES: Salary line item increased by $19,116 which reflects 4% salary adjustment and an increase of one position due to the reorganization. This position was moved into Administration from another area. Motor Pool line item was added for 1986 at $6,000. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. See summary of fund. -117- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAriE : Road and Bridge BUDGET UNIT TITLE AND NO . : Other Public Works -- 113190 DEPARTMENT DESCRIPTIOM: Reserve/Temporary employees for seasonal work. All contract payments for bridge grants and road construction projects and asphalt material for the blade patch program are included in this budget unit. The budget unit shown above is broken down into the following activities: Reserve/Temporary, bridge contracts, road construction, blade patching. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $2,251,626 $4,020,735 $3,720,046 $3,593,561 Revenue Net County Cost $2,251,626 $4,020,735 $3,720,046 $3,593,561 Budget. Positions lOPT IOPT lOPT lOPT SUMMARY OF CHANGES : Increase in Personal Services of $29,949. Asphalt and asphalt filler reduced by $150,000. Professional services reduced by $200,000 due to the completion of Pavement Management Study. See detail on bridges on Summary sheet. Contract services is funded at $1 ,776,566 versus $1,903,051 requested. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. See summary of fund. -118- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : _Road and Bridge BUDGET UNIT TITLE AND NO . : Grants-in-Aid to Cities and Towns -- 118010 IW-EARTMENT DESCRIPTION: In accordance with Section 43-2-202, CRS, 1973, 50% of the mill levy collected by the County on assessed values within incorporated municipalities to maintain county roads is paid to municipalities. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year_ Gross County Cost. $ 415,103 $ 466,444 $ 414,640 $ 414,640 Revenue --- Net County Cost $ 415,103 $ 466,444 $ 414,640 $ 414,640 Budget. Positions -- �1 SUMMARY OF CHANGES: Assessed value in the municipalities totals $315,195,370, or up 1.09% from 1985. Actual disbursement is down 12.5% with the mill levy of 2.631 mills. For every $1 .00 of the mill levy, 17.78% goes to the municipalities. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval since required by law. -119- J _ L NOV NMI SO 4 la II 11 .. M1 ' ..ti i • i .0 SOCIAL SERVICES FUND . . r %OM BO IS If IS SOCIAL SERVICES REVENUE 1988 TOTAL $11,858,927 FUND BALANCE (1.8%) $185 ,827 PROPERTY TAXES (17.87..) $2,111,811 / OTHER TAXES (1.47) $163,647 FEDERAL/STATE (79.27.) $9,397,642 1985 TOTAL $11,741,714 FUND BALANCE (1.87.) $191 ,814 PROPERTY TAXES (17.7%) $2,078,999 / OTHER TAXES (1.47) $161,729 FEDERAL/STATE (79.37.) $9,309,172 -120- SOCIAL SERVICES EXPENDITURES 1988 TOTAL $11,873,100 LEAP $1,076,000 (9.27.) Aid to Needy Dis. $480,000 (3.9%) Administration Medicaid Trans.$15,000 (0.1x) $3,017,100 (25.87.) Day Care$420,000 (3.8%) Foster Care $1,217,000 (10.4x) Aid to the Blind IV-D Administration $8,000 (0.17.) $399,000 (3.4%) $73,000 (0.8%) General. Assistance Aid to Dependent Children $4,988,000 (42.77.) 1985 TOTAL $11,549,900 LEAP $1,284,600 (11.17.) Aid to Needy Dis. Administration $483,000 (4.2%) $2,964,400 (25.7%) Medicaid Trans. $17,000 (0.17.) Day Care $352,000 (3.0x) Foster Care $1,150,000 (10.07.) IV-D Administration Aid to the Blind $280,200 (2.3%) $8,500 (0.1x) $132,200 (1.1%) General Assistance Aid to Dependent Children $4,900,000 (42.47.) -121- SOCIAL SERVICE FUND SUMMARY Social Service's recommended budget is $11 ,673, 100 for the 1986 calendar year. The county share is estimated to be $2,275,458. The Department's 1986 budget in total dollars and the county share compared to 1985 is: Total Dollars County Share 1985 calendar year $11,549,900 $2,240,728 1986 calendar year $11,673,100 $2,279,418 Dollar change: $ 123,200 $ 34,730 Percent change: 1 .07% 1.55% If the Federally-reimbursed Low Income Energy Assistance Program ($1 ,076,000) is removed from the calculation, the total increase in the dollar request is $331 ,800 (+3.2%) . The county increase remains the same. Budget projections were made keeping in mind the county's more limited resources and the prospective loss of Revenue Sharing Funds. The following assumptions were made: 1. Public Assistance caseloads would continue on a stable course. Growth in numbers is expected to be slight while cost of living adjustments have been deferred or slowed due to a lower rate of inflation. Federal program rule changes in the short term are more likely to retard growth and costs than to increase them. 2. Local initiatives, such as Welfare Diversion, will continue to have a favorable, if limited, impact upon one parent Aid to Families with Dependent Children caseloads. 3. Day Care costs are forecast to increase as more employed one parent households take advantage of this child care subsidy. Also, these funds are available to assist the Welfare Diversion effort as well as any new initiatives to assist employment that may come from the Private Industry Council (PIC) . 4. Child Welfare cases referred to the Department have increased by about 10% over the past year. As of May, 1985, over 1,000 households where there are questions of child neglect and/or abuse are active with the Department. Slight additional growth is expected in cases and in foster care placements. 5. In accordance with the county's need to lower costs, the General Assistance Program is reduced by 45%. Funds remaining will allow for the more serious emergencies experienced by public assistance applicants or recipients. County support for the Domestic Violence program is reduced by two-thirds in this proposal. These are policy decisions for the Board. -122- 6. Administrative costs allow for the projected Colorado Merit System compensatica plan for the same number of staff funded by the county in the 1985 budget. Due to a shortage in State funds, the Department is unable to replace five vacant previously approved positions. As usual, forecasting Social Service program costs remain speculative as three levels of government have impact on the outcome, as well as other variables, such as the economy. The county will need to consider these in setting contingency funding. Most of the programs charged to Social Services are "mandated"; therefore, cost containment initiatives and the freedom to make program changes are limited at the local level. However, this budget should provide for an acceptable level of program and service to the people of Weld County within the fiscal constraints set by existent law, rule, and policy. -123- W H CC CO 000 1 0 I 0 0 0 0 W i.0 .-•. I CO W 6 W 0 0 0 0 0 0 0 O 0 0 u'1 KOOE 0 i i/1 to 0 NC) O •O 1 0 I N .t O .7 - N 1. 0 I CO .T W N. N .-+ on .t en ...1- )• .t O+ v M Lr P'. O+ 01 1. •O .t CO N •O .-, CO N- F Cr, .-r N en �O .--i N. N Z NO - CO N 0 ON 49- 44 44 4.} 4T 49- o H k) B•P IN: PP teP SP B•4 B-.P h° 6.° Pe B.° P¢ B8 K 6\ V7. 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ON N .- .-- •0 (N O N W M co •O Ci 0 01 6 •O .t — Cr, N O N N •0 N Ci in .y H - - .+ -+ N N 0 H t O V -~ 6, Mr H N 4L 49- dg 4S C O •O •.-1 G w 4-,H wri 0 5 u wm ro 0 liii C till •• be rl H rl G O. •0 1+ CO •• $+ .4 3 ,C ri to u w W Z w 6 6 V .-4 0 W G 0 O ).1 G F F W 7.W CC1 •r W w H 1-4 N H i+ al w ri O w u •O 1a 0) 0 a) 0. w ro F 0 0 w H W -i 0 w w H m w G ++ a hi N P. Ill G +) O .-1 w w .C 6 6 0 0 W 0 0 g P. 6 w O Z •rl •O Z u 'O 0 ♦/ u CO Oa) u H O o 1) u 6' el G --1 ri u f0 ,0 F+ p W 1+ co O N A WWWW F of w o 0 W co C +i C _4 fa N 0 H 0 G ri 0 (I) W P. iJ 4J w 1i H in in 6 WV Cl) Z Hi •O H 0) N 0 H w +i 0) 0) H i-i H 0 .-i (0 W V 0 T) 'O •O G 3 6 0 in A Z 00 rl 3 6 W •-I •rl rl 0) w o 0 0 0 w ,C 0 6 6 66ZOa W r).4 Pi Q c4 0 a -124- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES ESTIMATED REVENUE - 1986 REQUEST Federal/State County Total Aid to Families with Dependent Children $ 3,990,400 $ 997,600 $ 4,988,000 Aid to the Needy Disabled 368,000 92,000 460,000 Aid to the Blind 6,400 1,600 8,000 Medicaid Transportation 15,000 -0- 15,000 General Assistance -0- 73,000 73,000 Low Income Energy Assistance 975,000 -0- 975,000 Foster Care 973,600 243,400 1,217,000 Day Care 336,000 84,000 420,000 Administration: Regular 2,352,942 664, 158 3,017,100 Child Support 279,300 119,700 399,000 Low Income Energy Assistance 101,000 -0- 101,000 $ 9.397,642 $ 2.275.458 $11 .673, 100 Revenue Source: Federal/State Reimbursements $ 9,397,642 County Specific Ownership Tax 163,647 County Property Tax 2,111,811 TOTAL REVENUE $11,673, 100 -125- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES MANDATED FEDERAL AND STATE PROGRAMS Assistance Payments Programs: Practically all Assistance Payments programs are mandated by Federal and/or State law and regulations. Consequently, local government is limited as to what can be done to limit or reduce costs for these programs. Federal Mandated State Mandated Aid to Dependent Children X X Aid to the Needy Disabled-SST X X Aid to the Needy Disabled-State X Aid to the Blind X X General Assistance* Optional Optional Social Service Programs: Social Service programs administered by the Weld County Department of Social Services are mandated by State law. However, local government does have a higher degree of management flexibility with these programs. Federal Mandated State Mandated Child Protection-Casework. Services X Youth Services-Casework Services X Foster Care X Day Care X Administration: Major costs cover direct service staff and Assistance Payments administrative staff as well as related overhead costs. The Colorado State Department of Social Services provides administrative allocations for personnel, operating, equipment, travel, and office space. Expenditures are reimbursed, approximately 80%, within these annual allocations. However, allocations are grossly insufficient in cost areas such as Office Space and Data Processing. The county has discretion in the level of staffing it decides to have, the compensation plan option within the Colorado Merit System, and at least to some extent, administrative operating costs. Weld County historically has spent less on administrative expenses -- staff and overhead -- than other large county Social Service departments. * State law allows counties the option of having a General Assistance program, and if established, to determine benefit levels. As no Federal money is involved, there are no Federal reimbursements. -126- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Social Services BUDGET UNIT TITLE AND NO. : Administration -- 124410 DEPARTMENT DESCRIPTION:Administration of Social Service and assistance payment programs. 80% State and Federal funded and 20% County funded. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $2,634,191 $2,964,400 $3,036,900 $3,017, 100 Revenue 2,054,669 2,312,232 2,368,782 2,352,942 Net County Cost $ 579,522 $ 652, 168 $ 668,118 $ 664,158 Budget. Positions 101 101 101 101 SUMMARY OF CHANGES: 1986 request reflects an estimated 5% compensation plan increase plus State Merit System increases for eligible staff. As before, much of the administrative cost is to pay direct service casework staff who render child protection, foster care super- vision, and other "non-welfare" services. Although the number of personnel is the same as previously approved, this number needs to be correlated with the number pro- vided for by the State allocation. Other non-salary administrative expenses are relatively stable. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. Because the Social Services prograns are mandated, very little local discretion is available to reduce costs. Budget includes 5% salary increase compared to 4% in all other County departments. Requested and recommended amounts differ only in two areas: 1. Requested change in policy of employees in Social Services contributing $32 versus $16 for health insurance ($3,878) . 2. No funding for emergency duty worker is included ($10,000 gross, $2,000 local) . Under FLSA all professionals are working on-call and overtime without compensa- tion or fill-in staff. Board affirmed this approach in August, 1985. Child Abuse Resource and Education, Inc. (CARE) has made a request for $21,750, but only $15,800 is included in the administration budget. -127- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Social Services BUDGET UNIT TITLE AND NO . : Child Support (IV-D) -- 124411 DEPARTMENT DESCRIPTIOt{:County participation in nationwide child support and parent location program. 75% funded by State/Federal governments. The objective is to obtain Child Support revenue for dependent children, so as to offset part of the AFDC costs. The budget unit shown above is broken down into the following activities: Child support; parent location. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 289,013 $ 260,200 $ 399,000 $ 399,000 Revenue 202,309 182, 140 279,300 279,300 Net County Cost $ 86,704 $ 78,060 $ 119,700 $ 119,700 Budget. Positions 10 11 11 11 SUMMARY OF CHANGES: A growing program due to increased federal emphasis to increase child support collec- tions. Many and frequent rule changes contribute to volatile and unpredictable program costs. The Department continues to transfer personnel between IV-D and regular administration to achieve workload balance and/or obtain maximum federal /state reimbursement. Program almost completely automated. Although revenue to cost ratio has deteriorated as non-assistance caseloads have increased, expect productivity gains with existing staff . (CONTINUED) FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval . -128- BUDGET UNIT REQUEST SUMMARY Child Support (IV-D) -- 124411 (Continued) SUMMARY OF CHANGES: Contract attorney costs have greatly increased. Personnel assigned to this unit are awarded the same compensation increases as under "Regular" administration. -129- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Social Services BUDGET UNIT TITLE AND NO . : General Assistance -- 124431 DEPARTMENT DESCRIPTION: Temporary and emergency assistance for applicants for federal-state categorical assistance programs and provides help for some medical indigents. Totally funded by County. The budget unit shown above is broken down into the following activities: Medically indigent; kind services; burials. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 111 ,565 $ 132,200 $ 73,000 $ 73,000 Revenue Net County Cost 111_565 $ 132,200 S 73.000 S 73 f10O Budget. Positions SUMMARY OF CHANGES : 45% cut in 1986 CY due to County's limited fiscal position (see attached schedule) . County has complete discretion in funding General Assistance. Several cuts in most expense areas. All cuts will reduce benefits or services. Rationale used: Better to hold on to all programs rather than cut a few completely OUT. This way at least the most critical cases can still receive help. "County Burials" is the only account recommended for increase. FINANCE/ADMINISTRATIVE RECOMMENDATION : Funding level of each program is a policy issue. A Woman's Place (Domestic Violence) requested $40,000 versus funding in G.A. of $15,000. Policy issue. —130— WELD COUNTY DEPARTMENT OF SOCIAL SERVICES 1986 General Assistance 1985 1984 Estimated 1985 1986 Account Actual. Actual Budget Request Kind & EOD $ 25,148 $ 22,000a $ 35,200 $ 25,000 Domestic Violence 38,000 40,000 45,000 15,000 Vision Care 17,641 19,000 20,500 10,000 Dental Care 13,905 14,000 15,000 8,000 Burials 9,458 11 ,000 8,500 11 ,000 Prescription Drugs 7,431 4,000 8,000 4,000 TOTALS $111,565 $110,000 $132,200 $ 73,000 a)Federal Emergency Management Assistance (FEMA) supplemented "Kind" program in 1985 CY. -131- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Social Services BUDGET UNIT TITLE AND NO. : Aid to the Blind -- 124432 DEPARTMENT DESCRIPTION:Provides public assistance grant to eligible recipients of the Federal/State Aid to Blind program. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 8,553 $ 6,500 $ 8,000 $ 8,000 Revenue 6,842 5,200 6,400 6,400 Net County Cost $ 1,711 $ 1,300 $ 11600 $ 1.600 Budget. Positions SUMMARY OF CHANGES: Stable caseload. Five recipients in 1985. Occasional and unexpected medical care (Aid to Blind treatment) may increase costs well above budgeted levels. Very gradual decrease in this program noted over the years as federal social security programs take over obligation for these disabled recipients. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -132- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Social Services BUDGET UNIT TITLE AND NO. : Aid to Families with nPpPndnnt children -- 124433 DEPARTMENT DESCRIPTIOR:Assistance payment grants for eligible recipients of the AFDC program. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $4,696,114 $4,900,000 $4,988,000 $4,988,000 Revenue 3,756,893 3,920,000 3,990,400 3,990,400 Net County Cost $ 939,221 $ 980,000 $ 997.600 $ 997.600 Budget. Caseload 1 ,320 1 .348 1 ,295 1 795 SUMMARY OF CHANGES: Aid to Families with Dependent Children caseloads are expected to show a slight increase from 1 ,276 households average (estimated actual) in 1985 to 1,295 house- holds in 1986. A COLA of 5% is expected 7/1/86. FINANCE/ADMINISTRATIVE RECOMMENDATION : This projection assumes stable economic conditions, including a favorable employment picture. The continued favorable impact of Job Diversion is considered, as well as an improvement. in Child Support collections. The full impact of the State's auto- mated recipient tracking system will be felt by late 1985. This may have a favorable impact on AFDC caseload costs in that the system requires more frequent recipient contacts. Should Job Diversion efforts be increased from the present level, there would likely be a proportionate decrease in AFDC caseload. The $4,988,000 for 1986 is a conservative estimate. It allows for a slight increase in cases (+19) but is below caseload levels experienced in previous years. However, this budget should be adequate under generally favorable conditions. -133- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Social Services BUDGET UNIT TITLE AND NO . : Foster Care of Children -- 124435 DEWTMENT DESCRIPTION:Placement of children in substitute 24 hour care family foster homes, group homes, and residential child care facilities. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year _ Fiscal Year Gross County Cost $1 ,005,872 $1,150,000 $1 ,217,000 $1,217,000 Revenue 804,698 920,000 973,600 973,600 r-- _ { Net County Cost $ 201 ,174 - $ 230,000 $ 243,400 $ 243.400 Budget. Placements 171 180 185 185 SULIMARY OF CHANGES: Generally stable number of children in placement, although five more placements, on average, are expected in 1986. Costs per placement rising due to inflation and increased "pay" for foster care services. Placement Alternatives projects budget estimated to be $167,000 for 1986 (included in above total) . This is a reduction from the $246,00() approved in 1985. 1986 request includes $147,000 earmarked to assist Weld Mental Health in the establishment of a local child care facility. Most of this amount: would have been spent for placements out of county anyway. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. See following page for details of the program budgets. -134- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES 1986 Child Placement Alternatives Budget Calendar Year 1985 1986 Project Budget Request Change Therapeutic Foster Care $ 60,000 $ 41 ,000 $(19,000) Partners Plus 50,000 72,000 22,000 Parent Child Support System 55,000 -0- (55,000) Day Treatment - Adolescents 81 ,000 -0- (81,000) Caseworker/Administrative Support -0- 54,000 54,000 TOTALS $246,000 $167,000 $(79,000) REMARKS: Weld County Department of Social Service salary and supervisory costs are split out in the 1986 CY. Direct service staff time for the Therapeutic Foster Home project is the $54,000 while the $41,000 is limited to payments to providers. The Caseworker/Administrative Support line item also includes support for the Partners Plus project. Both Therapeutic Foster Care and Partners Plus projects reflect marginal increases in placements for 1986. The Parent Child Support project was deleted 5/85 by Board decision. Day Treatment project for adolescents was delayed. Weld Mental Health Center may develop in 1986, but too speculative to include in 1986 budget. Weld Mental Health Center RCCF project funded from "regular" 1986 foster care budget. -135- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Social Services BUDGET UNIT TITLE AND NO. : Day Care -- 124437 DEPARTMENT DESCRIPTION: Provision of day care service to licensed vendors for children from Aid to Dependent Children and "income eligible" households. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 278,768 $ 352,000 $ 420,000 $ 420,000 Revenue 223,014 281,600 336,000 336,000 Net county Cost $ 55,754 $ 70,400 $ 84,000 $ 84,000 Budget. Positions -- -- -- SUMMARY OF CHANGES: More children are expected in 1986 as awareness of the program availability increases. A 5% COLA is expected 1/86. Approximately 240 children per month served in first five months of 1985. Welfare Diversion and/or Private Industry Council (PIC) initia- tives may increase costs in 1986. No projection was made for these possibilities. However, increase due to these initiatives may be warranted as they may reduce costs in other programs, i.e. AFDC. A "supplemental" may be requested for these initiatives. if developed. 1985 actual costs are estimated to be $345,000 out of the budgeted $g352,000. FINANCE/ADMINISTRATIVE RECOMMENDATION.: Recommend approval. -136- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Social Services BUDGET UNIT TITLE AND NO. : Medicaid Transportation -- 124438 DEPARIJNT DESCRIPTION:Purchase PT ION:Purchase of transportation for categorical recipients to reach medical resources. 100% State funded. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 15,802 $ 17,000 $ 15,000 $ 15,000 Revenue 15,802 17,000 15,000 15,000 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions SUMMARY OF CHANGES : No change to eligibility requirements in 1985. Some federal rule changes for the "Early Periodic Screening, Diagnostic and Treatment" program (EPSDT) for children may impact this program in 1986 but too early to forecast. 1985 estimated costs may be over-estimated by $5,000. FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. -137- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Social Services BUDGET UNIT TITLE AND NO . : Aid to Needy Disabled -- 124443 DEPARTMENT DESCRIPTION.:Assistance grants for eligible disabled. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 428,385 $ 483,000 $ 460,000 $ 460,000 Revenue 342,708 386,400 368.000 368.000 Net County Cost $ 85,677 $ 96,600 $ 92,000 $ 92,000 Budget. Positions -- SUMMARY OF CHANGES: Assumes generally stable caseload through 1986 (469 money payment cases as of 5/31./85) . Caseload and money payments difficult to predict as heavily dependent on changes to federal Social Security programs. Over recent years it has been relatively stable in numbers but has had many changes in benefit payments. No cost of living increase forecast until 7/86; then 5% forecast. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -138- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Social Services 12-4460 BUDGET UNIT TITLE AND NO . : Low Income Energy Assisranre Administration (LEAP) DEPARTMENT DESCRIPTION: Administration of Social Service and assistance payment programs. 80% State and Federal funded and 20% County funded. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year _ Gross County Cost $ 69,604 $ 84,600 $ 101,000 $ 101,000 Revenue 69,604 84,600 101,000 _ 101,000 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions 5 6 7 7 SUMMARY OF CHANGES : Eligibility determination process more detailed and complex. One additional technician requested 1985-86 project year to process mail applications (approximately November to April) . Additional administration costs for 1986 also due to overhead cost allocation from "Regular" Department Administration. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -139- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Social Services BUDGET UNIT TITLE AND NO . : Low Income Energy Assistance Prnsram (LEAP) -- 124462 DEPARTMENT DE SCRIPTION:Program provides financial assistance to low income households for household utility costs. The budget unit shown above. is broken down into the following activities: n/a Actual Last Requested Recomnended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $1,300,000 $1,200,000 $ 975,000 $ 975,000 Revenue 1 ,300,000 1 ,200,000 975,000 975,000 _ Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions -- -- __ -- ZUtIMARY OF CHANGES : Colorado's federal allocation is less than previous year. This, plus more conserva- tive eligibility rules, resulted in less expenditure in the 1984-85 project year. LEAP has assisted approximately 4,500 Weld County households in the last project year. No significant changes in program rules or costs are forecast for the 1986 CY. FINANCE/ADMINISTRATIY RECOMMENDATION : Recommend approval. -140- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Social Services BUDGET UNIT TITLE AND NO . : Old Age Pension -- 134440 DEPARTMENT DESCRIPTION:This program provides money payments to eligible seniors who meet income, resource and age tests. Program costs are reimbursed 100% by the State. Administrative costs are reimbursed 80% and are included as part of the Social Services Administrative budget. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year_ Gross County Cost $1 ,794,314 $1 ,810,000 $1,855,000 $1,855,000 Revenue 1 ,794,314 1,810,000 1,855,000 1,855,000 _ Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions -- SUMMARY OF CHANGES: An average of 1 ,260 money payment cases are expected in 1985 and 1986. Approximately 20% of these are OAP-B recipients -- those that qualify at age 60. As this program serves mainly as a supplement to Social Security benefits, the amount of benefit payments is difficult to forecast. I.n addition to the money payment program, approxi- mately 380 recipients receive "Medicaid Only" coverage or nursing home care. This caseload has gradually declined over the years. This trend is expected to continue. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval . -141- 1111,. 1111., Ins . II 1 n:1'I lS n•111 .. " t u uunlru , . .. ■ ■■ 1;,,1l. a '� �1;', ■ " Ill 1 n . . ui • I HEALTH Funi r .1111. ,,,111.11, 111111 . 2:1:: . 11 11„1 11ti 1,1,1. Ir' # . - A I I L..t I r HEALTH FUND REVENUE 1988 TOTAL $1,395,477 CHARGES FOR SERVICES (9.2%) LICENSES AND PERMITS (.0%) $128, 150 $500 FEDERAL/STATE (24.9%) $347,499 FUND BALANCE (7.87.) $109, 154 INTERFUND TRANSFER (58.1%) $810, 174 1985 TOTAL $1,289,918 CHARGES FOR SERVICES (9.47) LICENSES AND PERMITS (.0%) $120,650 $300 FEDERAL/STATE (29.07.) $374,714 FUND BALANCE (3.0%) $38,268 INTERFUND TRANSFER (58.8%) $755,986 -142- HEALTH FUND EXPENDITURES 1986 TOTAL $1,286,323 Administration $30,000 (2.3%) Health Protection Services $437,667 (34.07.) Nursing \ $818,636 (83.67.) 1985 TOTAL 1,242,825 Administration $28,000 (2.1%) Health Protection Services $453,650 (36.57.) Nursing $762,975 (61.4%) -143- PUBLIC HEALTH FUND SUMMARY The 1986 budget of the Public Health programs in Weld County is recommended at the level of $1,286,323. The total amount includes $105,825 which is transferred from the NCMC Capital Fund to fund the services provided by the Family Practice Residency Program (FPRP) . Without the transfer for the FPRP chargeback, the Health Department would have a gross budget of $1 , 180,498, down $71,152 or 6%. The General. Fund allocation is $810,174. With the adjustment for the FPRP the amount would be $704,349, which is down 6.8% from 1985. Funding includes a net of $30,000 for Administration, $818,636 for Nursing, and $437,687 for Health Protection Services. Revenues other than county subsidy are $476,149, down $19,515 or 3.9%. The reduction is primarily the elimination of meat inspections ($18,000) with the other revenues stable. Intergovernmental revenues are $347,499, down $27,215 with the entire amount being the elimination of the EPSDT program revenue of $31,800. Fees are up $7,500 to the level of $128, 150 in 1986. The budget is limited to very few policy issues this year. With the local budget limitations, the Board is encouraged to continue its policy of the last few years of scrutinizing various health programs that are funded by contract with the State of Colorado and to fund only at the State and Federal funding levels, unless there are unique local needs. As has been the case in the past, the 1986 budget is recommended at a funding level and service level that is not to be detrimental to the health of the citizens of Weld County. -144- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR __1986 AGENCY/DEPT. NAME : Health Department _ BUDGET UNIT TITLE AND NO . : Administration -- 194110 DEPARTMENT DESCRIPTION : This department is in charge of the overall administration of the Health Department, including personnel, fiscal management, data and records management, procurement and facilities management. The Director of the Health Department is official registrar of vital statistics for Weld County. Records of births and deaths which occur in Weld County are kept and certified copies are available upon request from the deputy registrar. The budget unit shown above is broken down into the following activities: Administrative support services; accounting/bookkeeping. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year y Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 14, 133 $ 26,000 $ 35,790 $ 30,000 Revenue 24,801 26,000 30,000 30,000 Net County Cost $(14,133) $ -0- $ 5,790 $ -0- Budget. Positions 12 13 13 L2 SUMMARY OF CHANGES: Salaries decreased by $3,419, which reflects a reduction of the PBX position and a salary increase of 4%. Other Office Supplies and Materials decreased by $1,000. Communications and Transportation reduced by $16,900 due to new telephone system. Postage increased by $1 ,400. Printing decreased by $300, Travel and Meetings decreased by $500. FINANCE/ADMINISTRATIVE RECOMMENDATION : 1. With the new phone proposal approved by the Board June 26, 1985, the study indicated a PBX operator would not be required in the Health Building. This position is currently shared with HRD and would result in a net savings of $7,556 to the Health Department and $5,790 to HRD. HRD wishes to eliminate its share ($5,790) for sure with the new system. The Health Department has requested that when the Health Aide III position is vacant that the funds be used to fund the current PBX position for clerical services. Policy issue. 2. Budget reflects new phone system costs on a lease/purchase basis. If a buy-out. is done, operating costs for phone services would be reduced ($9,343/year) . New phone system reduced operating costs by $18,300. 3. All salaries for the entire department are reflected at a 4% increase over 1985. -145- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 986 — AGENCY/DEPT . NAME : Health Department BUDGET UNIT TITLE AND NO . : NursinL -- 194140 DEPARTMENT DESCRIPTION: Holds clinics for TB, VD, maternity, family planning and blood pressure screening. Provides immunizations; physical assessments, screening, counseling, and teaching of senior citizens in clinic setting. Home visits for adult health promotion, mental health and retardation, chronic disease; community acti- vities and licensing of ambulances. Provides health education through the County. The budget unit shown above is broken down into the following activities:Maternal-child health; communicable disease; general nursing; family planning; well oldster; hypertension/EPSDT; low risk maternity/supplemental foods; health education. Requested Recommended Last RESOURCES Complete Allowed Current Next Next Fiscal Year $ 748,850 Fiscal Year $ 762,975 Fiscal Year $ 722,878 Fiscal Year $ 818,636 161 ,155 $ 657,481 18 Gross County Cost Revenue 214,477 180,682 161,155 Net County Cost $ 534,373 $ 582,293 $ 561,723 19 19 Budget. Positions 20 SUMMARY OF CHANGES: Decrease of $4,467 in salaries reflects 4% salary adjustment, elimination of 2 EPSDT positions, addition of hourly Health Aide III, and part-time Nurse Practitioner 3 (Public Health Nurse III) . Supplies decreased by $2,646, Printing by $3, Subscriptions by $100, Professional Services by $11 ,775, Travel and Meetings by $5,000, and Overhead by $19,956. Budget reflects $105,825 for services from the Family Practice Residency Program from NCMC. FINANCE�ADMINISTRATIVE RECOMMENDATION: Residency Program (FPRP) to 1. The budget reflects the use of tie am fy practice d work clinics and do medical Lab work, totalling $105,825. NCMC has proposed use of $105,825 of the NCMC property tax amount as a subsidy or direct payment to FPRP for all services rendered to the Health Department and referred patients. If the Board approves the NCMC request, the .5 FTE nurse practitioner requested but not funded, would result in an expansion in other service areas. It is recommended that if the NCMC request is approved, the .5 FTE nurse practitioner not be funded. Policy issue. 2. The budget request proposes, on January 1 , 1986 when a Health Aide II position retires, of dividing the position into a part-time Health Aide II ($6,420) and a part-time Nutritionist position ($8,856) . This is a service change. Policy issue. 3. A TB outreach worker was added in May, 1985. The position is funded through the State ($12,000) . 4. Budget reflects the elimination of the EPSDT Program and corresponding 2 positions. 5. A medical van has been requested as a one-time capital item ($60,000) . Policy issue. 6. Fees for all services should be reviewed e ie ed and adjusted accordingly. BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Health Department BUDGET UNIT TITLE AND NO. : Health Protection Services -- 194170 DEPARTMENT DESCRIPTION:serves to improve the quality of life for all Weld County residents by requiring safe, healthful, and comfortable living and working conditions and by striving to enhance the individual's total environmental well being. Services include technical assistance and consultation, monitoring and sampling, inspection anu enforcement, education and planning activities. The laboratory purpose is the preven- tion and control of communicable diseases and the epidemiological study of a disease. The budget unit shown above is broken down into the following activities: Food service sanitation; general environmental health; laboratory services. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 438,576 $ 353,650 $ 439,788 $ 437,687 Revenue 98,618 205,940 99,278 99,278 Net County Cost $ 339,959 $ 347 ,710 $ 340,510 $ 338,409 Budget. Positions 11 10 10 LO SUMMARY OF CHANGES: Increase in salaries of $12,429 is due to 4% adjustment . Supplies decreased by $5,991 . Purchased services decreased by $18,444 with the elimination of $16,200 for meat inspections. FINANCE/ADMINISTRATIVE RECOMMENDATION : 1. Department has proposed the elimination of the meat inspection program. No revenue ($16,200) or contract expenses ($16,200) are budgeted. 2. $12,000 in revenue is budgeted from the Solid Waste Fund for efforts in this area. 3. No other service impacts in this budget unit . 4. Fees for services should be reviewed and adjusted accordingly. -147- J A h L "'SCHOOL Be r r �� ti ti 1 � V V r S LT' i HUMAN RESOURCES FUND h h "SCHOOL SUSS I c: , V l 5 HUMAN RESOURCE FUND SUMMARY The Human Resource Fund is budgeted on the most part, at the 1985 funding level for 1986. Being totally reliant upon State and Federal funding sources, Human Resources continues to operate in an environment of uncertainty. The HRD 1986 budget has been constructed based upon the best available information on the funding levels. It is very likely that many of the amounts will be changed between now and the actual execution of the 1986 budget. All that has been provided are estimates and brief comments. The primary programs of HAD are associated with the Job Training Partnership Act (JTPA) , funded under the Department of Labor, Employment and Training Administration through the Governor of Colorado. The Human Resources Fund is totally funded through State and Federal programs with the exception of the 257 local match for the Aging Program, which amounts to $9, 108 and $96,000 in Job Diversion pass-through funds from the General Fund. It should also be noted that the Welfare Diversion Program has linked HRD and Social Services very closely. Social Services' AFDC budget is recommended at a lower funding level in anticipation of the HRD Welfare Diversion Program and Community Work Experience Program continuing in 1986. The 1986 budget is anticipated at $100,000. Other programs of HRD remain relatively stable fiscally and programmatically with the following 1986 funding levels: Headstart $ 460,274 Transportation 100,000 Supplemental Foods 187,515 Area Agency on Aging 179,707 Senior Nutrition 189,260 Job Service 233,867 CSA-CAP 151 ,877 HEW Handicap 18,251 DOE Weatherization 10,000 Summer Youth 293,865 Weld County must continue to be in a responsive position to react to Federal and State administrative and budget changes in. 1986. -148- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 19811_— AGENCY/DEPT. NAME : _Division of Human Resources BUDGET UNIT TITLE AND NO . : Job Training Partnership Act Incentives -- 21644O DEPARTMENT DESCRIPTION: To fund the incentives program of JTPA The budget unit shown above is broken down into the following activities: Personnel.; overhead; work and training activities; supportive services. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 40,967 $ 113,013 $ 120,000 $ 120,000 Revenue 40,967 113,013 120,000 120,000 Net County Cost Budget. Positions SUMMARY OF CHANGES: Program has increased 6% over 1985. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -149- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Division of Human Resources BUDGET UNIT TITLE AND NO , : Job Training Partnership Art (TTPA) IIB SYEP - 216430 DEPARTMENT DESCRIPTION:To fund the administration and programmatic activities of eligible clients. The budget unit shown above is broken down into the following activities: Personnel; overhead; work and training activities; supportive services. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 306,952 $ 293,865 $ 293,865 $ 293,865 Revenue 306,952 293,865 293,865 293,865 Net County Cost $ -0- 0- Budget. Positions -- -- -- -- SUMMARY OF CHANGES: Funding of JTPA appears stable for 1985. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -150- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Division of Human Resources BUDGET UNIT TITLE AND NO. : Job Training Partnership Art (TTPA) IIA - 216490 DEPARTMENT DE SC RIPTION:To fund the administration and programmatic activities of eligible clients. The budget unit shown above is broken down into the following activities: Personnel; overhead; work and training activities; supportive services. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 421 ,622* $ 654,726 $ 600,957 $ 600,957 Revenue 421,622 654,726 600,957 600,957 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions -- -- -- - SUMMARY OF CHANCES: *This budget figure represents a nine (9) month budget (10/1/83 - 6/30/84) which was a transition year. F I NANCE/ADMO I STRATIVE RECOMMENDATION: Recommend approval. -151- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 19$6 AGENCY/DEPT, NAME : _ DivisinD of Human Resnurrpq BUDGET UNIT TITLE AND NO. : State - Job Service -- 216510 DEPARTMENT DESCRIPTION: This department will fund the administrative and program staff costs for operating the Employment Service Office in Greeley. The budget unit shown above is broken down into the following activities: Personnel; computerization; overhead. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 167,858* $ 222,056 $ 233,867 $ 233,867 Revenue 167,858 222,056 233,867 233,867 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions SUMMARY OF CHANGES: * This budget figure represents a nine (9) month budget (10/1/83 - 6/30/84) which was a transition year. FINANCE/ADMINISTRATJ YE RECQMMENDATION. Recommend approval. -152- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Division of Human Resources BUDGET UNIT TITLE AND NO. : Head Start -- Basic PA 22 -- 7166M1 DEPARTMENT DESCRIPTION:This department funds all Head Start activities. The budget unit shown above is broken down into the following activities: Personnel; overhead; classroom supplies; medical and dental. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 453,817 $ 443,357 $ 442,023 $ 442,023 Revenue 453,817 443,357 442,023 442,023 Net County Cost0- Budget. Positions -- -- -- -- SUMMARY OF CHANGES: Basic Grant $427,075 Cost of Living 14,948 University of Arizona Measures Battery 1,334 $443,357 FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -153- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Division of Human Resources BUDGET UNIT TITLE AND NO. : Head Start Handicap -- PA26 -- 216610 DEPARTMENT DESCRIPTION:This department funds Head Start activities for special education students. The budget unit shown above is broken down into the following activities: Personnel; medical; travel. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 17,634 $ 18,251 $ 18,251 $ 18,251 Revenue 17,634 18,251 18,251 18,251 Net County Cost $ -0- $ -0- $ '-0- $ -0- Budget. Positions -- -- -- -- SUMMARY OF CHANGES: Basic Grant $17,634 Cost of Living 617 $18,251 FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -154- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT, NAME : Division of Human Resources BUDGET UNIT TITLE AND NO. : CGSB -- 216650 DEPARTMENT DESCRIPTION:This department will fund administration and transportation activities. The budget unit shown above is broken down into the following activities: Personnel; transportation; overhead. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 137,209 $ 151 ,877 $ 151,877 $ 1.51,877 Revenue 137,209 151 ,877 151,877 151,877 Net: County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions SUMMARY OF CHANGES: No anticipated changes from current year. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -155- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Division of Human Resources BUDGET UNIT TITLE AND NO. : Supplemental Food -- 21670i1 DEPARTMENT DESCRIPTION:This department is in charge of the overall operation of the Supplemental Foods Program. Expenditures include personnel, benefits, nutrition education, overhead, gas and oil, etc. The budget unit shown above is broken down into the following activities: Personnel; nutrition education; overhead; travel; distribution costs. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 123,892 $ 147,528 $ 187,515 $ 187,515 - Revenue 123,892 147,528 187,515 187,515 Net County Cost $ -0- $ -0- $ -0- $ --0- Budget. Positions -- SUMMARY OF CHANGES: This unit is up 27% over 1985. FINANCE/ADMthj JRATIVE RECOMMENDATION: Recommend approval. -156- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR , 1986 ^� AGENCY/DEPT . NAME : javision of unman RPsouroes BUDGET UNIT TITLE AND NO . : DOE - Weatherization -- 216750 DEPARTMENT DESCRIPTION: This department is in charge of the overall winterization program. The budget unit shown above is broken down into the following activities: Personnel; overhead Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 13,752 $ 14,791 — $ 10,000 $ 10,000 Revenue 13,752 14,791 10,000 10,000 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions -- -- -- '- SUMMARY OF CHANGES : Subject to negotiation. Program operated in conjunction with Larimer County. F I NANCEJADPIUU STRAT;YE RECOMMENDAT I Ofl: Recommend approval. -157- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR _ 1986 ` AGENCY/DEPT , NAME : Division of Human Resources BUDGET UNIT TITLE AND NO , : OAA Area Agency -- Administration -- 216800 DEPARTMENT DESCRIPTIOK:This department will fund administrative activities for the area agency on aging. The budget unit shown above is broken down into the following activities: Personnel; overhead; travel. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 34,964 $ 36,432 $ 36,432 $ 36,432. Revenue 26,223 27,324 27,324 27,324 Net County Cost $ 8,741 $ 9,108 $ 9, 108 $ 9, 108 Budget. Positions -- SUMMARY OF CHANGES : Local match for Title II-B for grant year 1985 will be $9,108. PINANCE/ADMINISTRATIYE RECOMMENDATION : Administration - $27,324 Title III-B - $143,275 - WELDCO's $ 4,500 - Catholic Community Services/Northern 20,692 - Weld Mental Health 22,099 - Eldergarden 7,000 - CRLS - Legal Services 23,828 - Home Health Care 80,200 - CRLS - Nursing Home Advocacy 20,000 Title III C-1 Projects - $157,348 - Weld County Senior Nutrition Program 157,348 Title III C-2 Projects - $31 ,912 - Weld County Senior Nutrition Program 8,875 - Meals on Wheels 23,037 -158- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Division of Human Resources BUDGET UNIT TITLE AND NO. : OAA Title III-B - 216810 DEPARTMENT DESCRIPTION:This department funds contractual agreements with agencies in Weld County, in order to provide other services to senior citizens. The budget unit shown above is broken down into the following activities: n/a Actual Last u Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 126,907 $ 130,250 $ 143,275 $ 143,275 Revenue 126,907 130,250 143,275 143,275 Net County Cost $ _[i_ $ -0- $ -0- $ -0- Budget. Positions __ __ -- -- SUMMARY OF CHANGES: WELDCO's $ 5,000 Catholic Community Services/Northern 15,692 Rehabilitation & Visiting Nurses 31,152 Weld Mental Health Center 20,653 Colorado Rural Legal Services 21, 168 Eldergarden 6,500 Patient Adovcacy 19,000 F 1 NANCE„/ADM N_LaIRAT 1 VE RECOMMEND&TI ON : Recommend approval. -159- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Division of Human Resources BUDGET UNIT TITLE AND NO . : OAA TITLE III-C-1 Congregate -- 216850 DEPARTMENT DESCRIPTION:This department funds all Senior Nutrition activities. The budget unit shown above is broken down into the following activities: Personnel; supplies; overhead; meals; supportive services. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 169,024 $ 149,736 $ 157,348 $ 157,348 Revenue 169,024 149,736 157,348 157,348 Net County Cost Budget. Positions -- -- -- J j SUMMARY OF CHANGES: Funds Weld County Senior Nutrition Program. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -160- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Division of Human Resources BUDGET UNIT TITLE AND NO. : OAA Title III-C-2 -- 216860 DEPARTMENT DESCRIPTION:This department will fund catered meals. The budget unit shown above is broken down into the following activities: Home delivered meals. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 25,291 $ 31 ,452 $ 31 ,912 $ 31,912 Revenue 25,291 31,452 31,912 31 ,912 Net County Cost $ _0- $ -0- $ _0- $ -0- - Budget. Positions SUMMARY OF CHANGES: Program funds: - Weld County Senior Nutrition Program - Meals on Wheels of Greeley FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. -161- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Division of Human Resources BUDGET UNIT TITLE AND NO. : Transportation - - Zih90n DEPARTMENT DESCRIPTION:This department funds vehicle replacement. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 100,000 $ 100,000 $ 100,000 $ 100,000 Revenue 100,000 100,000 1001000 100.0QQ Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions -- -- -- -- SUMMARY OF CHANGES: Service remains stable through programs and contracts served. FINANCE/ADNUN1 ThATIVE RECOMMENDATION: Recommend approval. -162- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Division of Human Resources BUDGET UNIT TITLE AND NO . : Job Diversion -- 216914 DEPARTMENT DESCRIPTION:Pass through of State/Federal job diversion funds associated with AFDC clients diverted to HRD job programs. The budget unit shown above is broken down into the following activities: Wages and fringe. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 156,267 $ 386,758 $ 259,000 $ 196,000 Revenue 156,267 386,758 259,000 196,000 Net County Cost Budget. Positions -- -- SUMMARY OF CHANGES: Budget reflects anticipated pass through amount based upon client caseload between July 1 , 1985 and June 30, 1986, plus $80,000 for HRD's credit for reducing AFDC costs. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval. -163- 'ii' . .iI�.'}4 r� Mlle'I IN .II iaall I. NI ' a,, . :mIra y - .17%' . , .0, t .�' �; , ' ;it. v --see .re„a . .. i —,%tt., , , ' . .y ' 4 I bECIAL EcIAL REVENUE , ,..„7,....,..:s!, "H. rl... .j„,, : .. ,1 ffi c. 1.��, , ... r �_`. 9 - ., . r n ti I; r'. am J ,'',= •i •r . , " il :a .r I , ', Li. .. 1 OTHER SPECIAL REVENUE FUND SUMMARY Due to the creation of a Weld County Library Special District, no county funds are recommended. The creation of the district will displace approximately $447,000 in county funds. The Revenue Sharing Fund anticipates $1 ,407 ,000 with the entire amount being transferred to the Road and Bridge Fund. No other requests for funding via Revenue Sharing resources were made in the 1986 proposed use hearing process. It is anticipated that the September 30, 1986 payment will be the last for the program. The Contingency Fund budget of $498,521 is recommended in 1986. The Board is encouraged to fund the Contingency Fund at the recommended level in 1986 in order to accommodate any adverse fiscal impacts in revenues or expenditures in 1986 that Weld County may face. In light of the fiscal situation in Weld County, it is prudent management to maintain this level of Contingency Fund in order to be able to respond to the unforseen needs of the citizens of Weld County in 1986 and future years. The Conservation Trust Fund is budgeted at $179,222 in 1986. With the passage of SB119 (The Colorado Lottery) in 1982, the county received $151,031 on September 1 , 1985 for the third year funding. Annually in August the State will allocate monies to the county based upon the lottery proceeds and population of Weld County. A number of policy options are offered the Board for use of the funds in 1986 and future years for park and recreational purposes. The recommended budget reflects the Board's current policy position on the use of the funds. $93,000 will go to municipal projects and $86,222 for county parks. The Solid Waste Fund is funded in the amount of $90,000. This program is funded from the proceeds of the 5% surcharge the Board of County Commissioners enacted August 1, 1979 to support solid waste disposal activities in Weld County. In July, 1984, a surcharge of 5% also went into effect for liquid disposal sites, which should raise approximately $7,200 annually. The proposed funding level of $90,000 is composed of the anticipated revenues in 1986. It is recommended that $10,000 be budgeted to support the DUI trash pick-up program and $12,000 for environmental health costs. The 1986 undesignated amount of $68,000 is recommended to be used for road access to landfills. -164- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Federal Revenue Sharing Trust Fund BUDGET UNIT TITLE AND NO . : Revenue Sharing Fund --149540 DEPARTMENT DESCRIPTIOFU Federal funding received from the General Revenue Sharing program enacted in 1972, and amended subsequently. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $1,417,221 $1 ,411 ,702 $1 ,407,000 $1 ,407,000 Revenue 1 ,417,221 1 ,411,702 1,407,000 1 ,407,000 Net County Cost $ 0_ $ -0- $ -0- $ -0- Budget. Positions -- __ -- __ SUMMARY OF CHANGES: Weld County' s initial entitlement from the General Revenue Sharing formula is $1,407 ,000 from 10/1/85 - 9/30/86. Based upon the federal budget cuts, this appears to he the last of the Revenue Sharing program. FINANCE/ADMINISTRATIVE RECOMMENDATION : Consistent with the Revenue Sharing Contingency Plan developed with the Early Warning Budget sessions, it is recommended that all Revenue Sharing funds received in 1986 be used to fund the Road and Bridge function in Weld County. The overall budget has been reduced $1.4 million in anticipation of Revenue Sharing ending with the $1 .4 million being used in various funds for one-time capital items or cost avoidance. -165- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1286 AGENCY/DEPT . NAME : Conservation Trust Fund BUDGET UNIT TITLE AND NO . : Conservation Trust Fund -- 151943 DEPARTMENT DESCRIPTION: Accounts for revenue received from the State of Colorado to be used for the acquisition, development, and maintenance of new conservation sites within Weld County. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next _ Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 193, 100 $ 195,304 $ 179,222 $ 179,222 Fund Balance (2,204) -0- 28,222 28,222 en,P 195,304 195 304 151,000 L51 _100 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions __ __ -- __ SUMMARY OF CHANGES: The resources available in this fund for 1986 are estimated to be $171,833 with $151 ,000 in new revenue and $20,833 carry-over. County parks are estimated to cost a total of $86,222 (Island Grove $72,000 and Missile Site $14,222) , leaving $93,000 for other projects in Weld County in 1986. FINANCE/ADMINISTRATIVE RECOMMENDATION : The following lists the requested projects and the Board's adopted policy regarding use of the lottery funds. Weld County jurisdictions have submitted the following Conservation Trust Fund requests for 1986 funding, and the Board has decided on the indicated funding: Entity Purpose Requested Recommended Greeley Civic Auditorium $ 90,000 $ 51,500 Gilcrest Park (5 acres) 20,000 -0- LaSalle Commupity Center 35,000 10,000 Espanola Rec-Plex Softball Complex 63,000 -0- Ault Park System 50,000 7,500 Dacono Park Improvements 113,180 3,000 Windsor Park Improvements 8,000 6,000 Ft. Lupton Pearsin Park Sports Complex 74,610 10,000 Independence Stampede Headquarters Facility 30,000 52.000 TOTAL: $483,790 $ 93,000 (CONTINUED) -166- BUDGET UNIT REQUEST SUMMARY Conservation Trust Fund -- 151943 (Continued) FINANCE/ADMINISTRATIVE RECOMMENDATION: In accordance with the Board of County Commissioners policy, the criteria for use and allocation of Weld County Conservation Trust Funds shall be as follows: 1. To maintain and develop the two existing county parks. 2. Projects must enhance the quality of life for the citizens of Weld County. 3. Projects must contribute to or complement the economic development activities of Weld County. 4. Projects must have an area impact or significance. 5. Funds used for local community projects must have substantial local support. 6. Outside of existing county parks, no operating funds shall be contributed to projects. -167- BUDGET UNIT REQUEST SUMMARY rVC A. YLAR 1986 ACENCY/n+. PT . NAME : Contingency, Fund Bur Li I hNiY TITLE ^.Nit NG , : Contingency Fund _ 169020 DIII,E _M±hi. DIu(RIYTiQN :The Contingency Fund exists to cover reasonably unforeseen expenditures or revenue short-falls. The hud:.er unit shown afro broken down into the following activities: n/a it .u:�i • „ I Requested Recommended I Rf5r RCP:; I rrrl. I Allowed Current Next Next .r; Fi sc r l "car Fiscal Year Fiscal Year _ I . icas (? flL CHt ; $ 200,000 $ 810,405 $ 498,521 $ 498,521 j Fund Balance { 200,000 810,405 -0- -0- linens'e_ _ _. _31,633__ 13 j tint c,c.ur,i if c'. $ p_ $ $ 465,908 $ 465,908 Ludgct sir Contingency funds of $498,521 are funded for 1986. None of the funds included are earmarked for any pending items such as in the last three years. E 1.NA NCLITALMI41_ 1F.AI1_fit---Hi:Ci1L]MUYDAT1_0 : In order to accommodate unforeseen expenditures or short-falls of revenue, the Contingency Fund should be maintained at a level of approximately $500,000. Rule of thumb in local finance is 1% to 3% of operating funds. The Board is encouraged to use these funds only in very special or critical circumstances. -168- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME: Library Fund BUDGET UNIT TITLE AND NO. : Library -- 2Q5510 DEPARTMENT DESCRIPTION :The Weld County Library provides free public library service to all residents. The service is offered at. the Library, from bookmobiles, mail service, and other public libraries in the County. The budget unit shown above is broken down into the following activities: Administration; circulation; adult services; children's services; extension services; collection development/maintenance. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 381,863 $ 403,358 $ 389,193 Revenue 9,124 13,056 18,406 -0- Net County Cost ' } $ 372,739 $ 390,302 $ 370_787 $ -n_ Budget. Positions 14.25 14.25 14.25 13.25 SUMMARY OF CHANGES: The only increase is attributed to the 4% salary increase ($4,958) . With cutbacks in other line items the net budget is decreased $17,983. The reduction involves one part-time position ($11,580) and materials ($11,361) . No funds included in recommended budget. See below. FINANCE/ADMINL,SIR9T LYE RECOMMENDATION : Recommended budget shows no funding for library services based upon the assumption that a Library Special District will be created. The creation of such a district will reduce County costs as follows: Basic Library $370,787 Building Costs 61,000 Administrative Services 15,000 TOTAL $446,787 The capital budget includes $120,000 for a new roof that could be impacted by the Library Special District's creation. -169- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Library Fund BUDGET UNIT TITLE AND NO. : Payment-for-lendiag -- 205530 DEPARTMENT DESCRIPTION :Payment-for-lending is paid by the State Library for inter-library loan service to other libraries in the State. Money received is used to enrich local libraries, such as Weld County's. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recoaetended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 24,989 $ 20,000 $ 22,000 $ -0- Revenue 24,989 20,000 22,000 -0- Net County Cost $ -0- $ -0- $ -0- $ -0- Budget. Positions SUMMARY OF CHANGES: Total budget ($22,000) is for the purchase of books, catalogs, brochures, etc. This is a $2,866 increase over 1985. The line item for professional services has been dropped, leaving a total increase of $2,000. FINANCE/ADMINISTRATIVE RECOMMENDATION: This budget is 100% State funded and will be transferred to the Library Special District if the district is created. -170- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : Solid Waste BUDGET UNIT TITLE AND NO . : Solid Waste -- 229540 DEPARTMENT DESCRIPTION:This fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites for the purpose of combatting environmental problems and for further improvement and development of landfill sites within the County. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 175,897 $ 200,000 $ 90,000 $ 90,000 II Revenue 186,650 200,000 90,000 90,000 Net County Cost $ (10,753) 0- Budget. Positions _- -- -- -- _-_j SUMMARY OF CHANGES: The 5% surcharge became effective 8/1/79 to support solid waste disposal. On 7/1/84 a 5% surcharge was added for liquid disposal sites, bringing in an estimated $7,200 annually. Revenues have dropped to $90,000/year pending new landfill designations in southern Weld County. Appropriations thus far have been to pay for access roads to the landfill, cleanup in the areas of the landfills, and environmental health. costs. FINANCE/ADMINISTRATIVE RECOMMENDATION : The Board has designated repayment of funds to Road and Bridge for road projects done to accommodate solid waste facilities in the last four years: Road 7 ($143,409) , Road 6 ($78,366) , Road 27.5 ($65,396) , and Road 5 ($175,000) . Repayments have been as follows: 1981 ($71 ,300) , 1982 ($83,777) , 1983 ($72,094) , 1984 ($230,000) and 1985 ($105,000) . In addition, $10,000 is allocated to support the DUI trash pick-up program and $12,000 for Environmental Health, leaving $68,000 undesignated in 1986. The Board should consider the undesignated funds for future use. Areas of need discussed in addition to routine cleanup are: Road Access: Repair to Roads 6 6 7 accessing Erie Landfill that were damaged prior to the building of Road 5. 77th Avenue (2 miles south from Highway 34) to access Greeley/Milliken Landfill. Road 18 and 54 near liquid waste sites. Engineering is to study these roads in 1985 and make recommendations to the Board. (CONTINUED) -171- BUDGET UNIT REQUEST SUMMARY Solid Waste Fund -- 229540 Continued FINANCE/ADMINISTRATIVE RECOMMENDATION: Cleanup: Funds could be earmarked as a contingency to cleanup illegal sites or hazardous waste problems, such as the Keenesburg site problem. Transfer Stations: The possibility exists that some subsidy from this fund could be required to support transfer station activities in less populated areas where land- fills do not exist in the eastern and northern portions of the county. Environmental Health: Funds have been designated to support Environmental Health's efforts to inspect disposal sites and handle illegal dumping situations ($12,000) . -172- ,J L t;I 1 1 1 11 I • . 1 111 II. ■ ••■••1■iell INS 122.1.5. 11. 111 •l•I•l21 . . . . . 1.1 111 1111 . 1111 . . 1111 . . .1.1.'.'.•5`■ 1111 I. I'.`\•I 1.1.`■ ■.I/.,.,./.,., III III ,/.I.I.■NI11•.■ 1111.1•.1•'1'. . . . . I .`1'11.•1'.'1' •....■..5,■I.,..■,■.III....../e..■.■Ile. ...III/ / . ■ / .1..2.11... . ■ / / •/.III .•.1■ I.. III 11'5.1.O1.1 • ' 1111 I 1 ■•■'1 . . Ir I1 12,5 I II . . II Ie. . 1 1 211 ,•,•, 121 111 .•111\ . . 1 .II 1. . . 1 . .1 I ■ . . . . II 111 1111 . Ile •5 . . ■..111. II I eIIIIIeI, I I ■,■.1 1111. .t,\1.111 II.5■ II.,.,III.1.11....2.1.1.... ... .11....1.. ■ 1 I t / 1 . I 1 I . / 1 1 I 1 I 1 . 11 CAPITAL FUNDS '1,1111 IrllI ■•.11 1211 1211 N I ilel .a5'.1.I.I.I. Ilel r .■.l.I,I,I'I,I•I•I/2-I 5 II .11.1.1.` I1. 11. •.5.11.2. •..1.511 -11.5 1 1 Ill 1I I ..11...11., ■"1211■21•.•■ III III 11.5.•.1.1.'1 IINI...I.I.I.I Ili 11 1..2.•.1,5,1,1 •112■•.•.•151•■ . . ■ / I .115111521.•.• ...I11I. 1I1.112■1•'1.51•`■/.IIt1111:1.• ■ NUM 525 5 MIS 5 SUM I . ■ . SUM 5 ■ I ,■111.11 1 ■ I 1211-1.111 I I / l .,tole /•N2. 211 Ir 111551 11 III Illy. 1 ■ ■ I I I 111511 t 1 I I 1 1 •.11,11 III 1 I .5,1.2.1, III Ili ■112./ 2..11. .1...2111, .,I.2 . ■ ■ III III M.I.5 I III II . . 1 I ■ 111 I . . I 111 11 I ■ ■I.,■ ■11 111 I.I.e1,.I III 111 12.11■ I.I.2 /I.•.•.•. ..511■ •%.-I.I.I,II I,III..I...et,11,■■I.■-.11.,1 . ■ . . . 5 . 5 / ■ SISIVISSIN 1 CAPITAL PROJECT FUNDS SUMMARY Capital Project Funds are established to budget for financial resources used for the acquisition or improvement of the capital facilities of the County. A detailed Long Range Capital Plan for 1986 -- 1990 is presented in this section and relates to the specifics of the 1986 capital project budgets. The Capital Expenditures fund accounts for various capital improvement projects on County buildings. In 1986 the total amount budgeted is $741,000 funded by property tax of $657,525, SOT of $45,975, and $37,500 from State Energy Impact funds. Details of the 1986 projects are in the Long Range Capital Plan that follows. The Hospital Capital Fund accounts for the revenue and related capital expenditures as required by the North Colorado Medical Center Board of Trustees, an autonomous board responsible for administering the operations of the hospital. The 1986 budget provides for a budget of $568,047 with property taxes of $291 ,725. The funding level variation is explained in detail in the budget summary. The 1986 Capital Budget will impact the operating budget in the following manner. The jail modifications will increase the work release bed capacity by 30 beds. With the Sheriff's policy of making the work release program self-sufficient with fees from inmates, the gross budget should go up in 1987 between $50,000 and $60,000, but net county cost should not increase. The Courthouse remodel will allow for more efficient use of the building, but will not impact utility or maintenance costs. Since the State funds all court operational costs, except building maintenance, the added staffing will be a State cost versus county. The Courthouse Annex with excess space to rent should generate a positive cash flow regarding expenses until the excess space is used entirely by the county or court system in five to ten years. Other projects involve energy efficiency and should result in lower utility costs after the initial capital outlay costs for a new hot water system in the Centennial Complex and mechanical system in the Social Services building. -173- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT . NAME : _North Colorado Medical Center - Capital BUDGET UNIT TITLE AND NO . : Hospital Capital -- 311944 DEPARTMENT DESCRIPTION :Mill levy to fund capital improvement of North Colorado Medical Center. Maximum mill levy is 3 mills. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 850,174 $ 556,373 $ 673,872 $ 568,047 r-- Revenue 850,174 556,373 673,872 568,0'.7 gg Net County Cost $ 0_ $ p_ $ 0- $ -0- Budget. Positions SUMMARY OF CHANGES: See comments below regarding funding level. Property tax equals $291,725, SOT $26,322, and interest $250,000 for a total of $568,047. FINANCE/ADMINISTRATIVE RECOMMENDATION : The NCMC Board of Trustees have requested that services rendered by the Family Practice Residency Program ($105,825) be transferred from this capital budget to the Health Fund to offset hospital operating costs. The Board of County Commis- sioners agreed in concept to this approach at a meeting with NCMC on July 31 , 1985. A contract implementing this approach has been developed for the respective Boards' approval.. The 1986 budgeted amount reflects the 1985 base with the added bulk of the 1985 adjustment for $200,000 for Human Services Building land acquisition, less the 10% Revenue Sharing Contingency reduction and the $105,825 adjustment for the FPRP contract. Calculations are as follows for property tax: 1985 Base $ 256,397 Building 185,325 10% Revenue Sharing (44,172) FPRP (105,825) 1986 Base $ 291,725 (CONTINUED) -174- BUDGET UNIT REQUEST SUMMARY North Colorado Medical Center - Capital (Continued) FINANCE/ADMINISTRATIVE RECOMMENDATION: The $200,000 for the Human Services Building land per the agreement between NCMC and the County was repaid since no land was purchased in 1985. -175- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Capital Expenditures BUDGET UNIT TITLE AND NO. : Capita]. Expenditures -- 341944 DEPARTMENT DESCRIPTION:Capital projects for general county use. Created in accordance with CRS 29-1-301 (1 .2) April 5, 1984. Formerly Public Works - County Buildings Fund (Fund 33) . The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 1,178,286 $ 716,367 $ 741,000 $ 741,000 Fund Balance 565,120 300,000 -0- -0- Revenue 439,321 24,339 83.475 83 475 Net County Cost $ 173,845 $ .392,028 $ 657,525 $ 657,525 Budget. Positions SUMMARY OF CHANGES: Budget reflects the 1986 funding level of the Proposed Long Range Capital Plan for 1986 - 1990. The actual plan is on the pages immediately following. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend adoption of the Proposed Long Range Capital Plan for 1986 - 1990. The only consideration for funding is the 1986 portion of the plan. The remaining years are policy direction for planning purposes. The plan should be reviewed annually by the then current Board for appropriate amendments. It is recommended that the special projects requested be screened and only critical and cost effective ones be approved. An attached list itemizes them. -176- 4) U U -4 r1 Z 14 14 .G O 1) 1+ u H U) 01 r1 LJ H ++ M $ N GC G1 F.1 4+ z 0 G G r-1 0 .H G G G G w T W W 4g11 aag) al gwg al 4) 4g) 4 CE) a+ E E u E u 6 S H G 14 o uo u o P. U P. u o o u 6 '.D'I W d W W V) W V) 41 CO 4) 4/ 41 H X FG X P4 '- X '- n. X X a U G. a w H z 0 0 o '0 0 u, r+ 0 W In in In � r .N0 � 0 g r. r. o O 10 in in U VI - 41 49- X P W 0 0 0 _ M 0 in .-I 0 H 0 1n .1' In ‘D V) N C.I O H V1 .Y in I--- X .7 0 t-I 0 — r+ O 1/40 H U on 1n y a. ;n W Vf H U W 1/4O ,-) O CO P. O4 rn 14 H F+ ---' 6 W I---I HI U .. 0 (a/) 4-1 H G 0o 0 U W T 44 HI N H 1.4 co 0 ro W 44 14 44 G 1.4 CO 44 1.4 P 3 CC 0 u .0 0 r u r11 .9 14 W 4) o X) •r.1 r-1 0 W 1+ .0 .0 C/0 N HI 44 r1 u P. U 0 DC u 1) 1) G W M W G M +-I 0 1.1 H u r4 W .9 4-4 U CO .-I 1+ I N u PC 5 W 4-1 44 1) 0 u 0 o 0 m G. r1 r4 44 0 6 a C 1-4 a 04 w ac w 0 X w a E 0 U H HI 2 0 4.4 0 r1 w .r.,-I H N a) m G (Y r1 H 41 co 44 44 W d 4) , n .0 G-I . '-4 7 7 P. G q U) 04 ,-a .7 C 0 0 U —177— COURTHOUSE PROJECTS Replace draperies in Room 315 Refinish elevator doors Court Reporter's Office — Division II . Install heat and cooling ventilation . Blinds or draperies . Carpet Directory on First Floor Alarm System Replace draperies in Room 308 Carpet . Division C - County Court . Room 201 -178- WELD COUNTY LONG RANGE CAPITAL PROJECTS FIVE-YEAR PLAN 1986 - 1990 Presented By: Donald D. Warden, Director Finance and Administration September, 1985 -179- LONG RANGE CAPITAL PROJECTS FIVE YEAR PLAN 1986 - 1990 INTRODUCTION: Section 14-3 of the Weld County Home Rule Charter provides: "The Board may require that the Director of Finance and Purchasing submit, at the time of submission of the annual budget, a five-year capital improvements program and budget. Such program shall include recommended projects, construction schedule, estimate of cost, anticipated revenue sources, methods of financing, and such other information as may be required." This five-year plan projects capital projects for 1986 - 1990. The recommended program for capita] construction is intended as a guideline to be adjusted by the Board of County Commissioners on an annual basis. It represents flexible goals for organizing solutions to county program needs, and it is intended to provide the Board of County Commissioners with the perspective for making fiscal policy decisions. Annual modifications in the plan will reflect necessary adjustments and priorities, changes in programs, and readjustments of other county fiscal requirements. This report has four (4) sections: 1. Introduction 2. Financing Alternatives 3. 1986 - 1990 Five-year Plan 4. 1986 Budgetary Impact The Section on financing recommends a program for financing the next five years' capital construction. This section lists the various sources of revenue currently available to the county, and the alternatives available for financing the remainder of the capital projects program. The 1986 - 1990 five-year plan section provides a list of recommended projects and the time schedule for the next five fiscal years. Additionally, it provides justification for the recommendation and attempts to enumerate problems and recommended solutions for the capital improvements program over the next five years. The project section describes each recommended project, and provides information on the existing situation, the proposed solution, and the financing plan for each project. The last section of the report provides a recommended 1986 budget for the capital construction program. It provides specific detail regarding each recommended project and the impact on the 1986 county budget. -180- FINANCING ALTERNATIVES -181- FINANCING Overview: There are a number of ways to finance capital improvement projects. Some of the most common methods of financing capital improvement projects are: 1. Pay as you go: Pay as you go is a method of financing capital projects with current revenues -- paying cash instead of borrowing against future revenues. Pay as you go has several advantages. First, it saves interest cost. Second, pay as you go protects borrowing capacity for unforeseen major outlays that are beyond any current year's capacity. Third, when coupled with regular, steady completion of capital improvements, and good documentation and publicity, pay as you go fosters favorable bond ratings when long term financing is undertaken. Finally, the technique avoids the inconvenience and considerable cost associated with marketing a( bond issues, advisors, counsel, printing, etc. However, there are practical and theoretical disadvantages to a pay as you go policy. First, pay as you go puts a heavy burden on the project year. Second, it creates awkward fluctuating expenditure cycles which do not occur with extended financing. Third, a long life asset should be paid for by its users throughout it's normal life rather than all at once by those who may not have the use of it for the full term. And finally, when inflation is driving up construction costs, it may be cheaper to borrow and pay today's prices rather than wait and pay tomorrow's. 2. All borrowing policy: An all borrowing policy or a substantial reliance on debt financing is one approach. The annual available resources could be used entirely for debt service with the size of the annual. resources setting the limit upon the amount that could be borrowed. 3. Capital reserve: A capital reserve plan is an approach where the annual resources available could be accumulated in one or more capital reserve fund, the amounts invested, and when any funds become adequate to pay for a proposed project, the fund could be expended. This is a good approach when a county has a capital requirement which can wait. Accumulation of the necessary capital funds over a period of time is a feasible approach, assuming a relatively stable construction dollar. HB 1111 passed in 1982 specifically provides for a capital improvements trust fund for capital reserves. -182- 4. Partial pay as you go policy: A partial pay as you go policy is a common approach. Some of the annual resources would be used to finance capital improvements directly, and the remainder would go for supporting a debt program. Even if a local government pursues a borrowing policy, an initial down-payment out of current revenues is a possibility. A customary 5 - 10% down is a limited pay as you go policy, and assures that the voters authorizing the approval will make a cash contribution that all of the burden will not be postponed. 5. Joint financing: An ever increasing number of cities and counties are finding that there is benefit to both jurisdictions for joint development of a project. The construction of a city/county office building and recreational areas are examples. This avenue of funding and planning capital projects normally is advantageous to both jurisdictions. 6. Lease/Purchase: Local governments can utilize lease/purchase methods for needed public works projects by having it constructed by a private company or authority. The facility is then leased by the jurisdiction on an annual or a monthly rental. At the end of the lease period, the title to the facility can be conveyed to the jurisdiction without any future payments. The rental over the years will have paid the total original cost plus interest. This method has been used successfully in a number of jurisdictions. The utilization of a building authority would fall under this category of financing. Numerous considerations are involved in the selection of the foregoing patterns, or some combination thereof: 1. Political realities may preclude utilization of one or more of the above alternatives. For example, the passage of general obligation bonds as a debt financing mechanism has not met recent success at the polling places in most jurisdictions. 2. The pay as you go concept has three distinct advantages. a. It preserves great flexibility to the county for future periods of economic recession or depression but not piling up large fixed charged costs. b. It avoids the payment of interest charges. c. It imposes upon public officials the full political responsibility for levy of the taxes necessary to pay the local share of such projects. -183- 3. The debt financing approach has the advantage of permitting the cost to be spread over a generation of current users of public facilities, thereby imposing upon each a significant portion of the cost of each project. 4. In an inflationary period, one must take into account the extent to which prepayment for capital outlay is warranted, when the opportunity for repayment of the principal and interest in dollars that are less expensive can be arranged. 5. During periods of rapid price rise, the time delay necessary to accumulate downpayments or full pay as you go resources invites higher costs which may wipe out most, if not all, of the advantages of non-payment of interest. In the five-year capital projects plan, a combination of funding methods will be recommended to finance the capital construction in the next five years in an attempt to balance the economy of a payment in full program with the fairness of sharing the burden among present and future taxpayers. This recommended financial program reflects consideration of many factors, including the availability of cash, anticipated interest rates at the time of construction, and projected inflationary cost increases that would result from project delays. -184- DEBT FINANCING Before discussing specific types of borrowing, it is appropriate to review some of the basic constitutional statutory provisions which generally are applicable to debt financing. Article XI, Section 6 of the Colorado Constitution provides that no debt may be created by a political subdivision of the State, unless the question of incurring such debt has been approved by a majority of the qualified electorate voting. Any obligation paid, or contracted to be paid, out of a fund that is a product of a tax levy is a debt within the means of the Constitution (Trinidad vs. Haxby, 136 Colorado 168, 315 p 2d 204 -- 1957) . In addition to voter's approval , Article XI, Section 6 requires the debt be incurred by adoption of a legislative measure which is irresponsible until the indebtedness is fully paid or discharged. The ordinance must: 1. Set forth the purpose for which the bond proceeds will be applied, and 2. Provide for the levy of the tax which, together with such other revenues as may be pledged, will be sufficient to pay the principal and interest of the debt. The Constitution delegates to the Legislature the duty to establish statutory limitations on the incurrence of debt. The total amount of debt which a county may incur may not exceed 3% of the assessed value in the county, which is slightly over twenty-four million dollars in Weld County. In addition to the State Statute, Section 14-6 of the Weld County Home Rule Charter specifies: "The incurring of indebtedness by the County and the issuance of evidences of such indebtedness shall be authorized, made and executed in accordance with the laws of the State, including the borrowing of money to fund County projects, the pledging of project revenues and repayment thereof, and the issuance of revenue warrants, or revenue bonds, or other forms of evidence of such obligations." Before discussing particular types of bonds, it is appropriate to review some of the general characteristics of bonds. Bonds mature serially, that is, a portion of the principal is retired over the entire term of the bond issue. Interest on municipal bonds is free from Federal Income Tax which is an important feature to prospective purchasers. The term or the length of time to maturity of municipal bonds can vary considerably. Generally, the last maturing bond comes due from between ten to thirty years from the date of issue. Normally, the longer the maturity of the bonds, the higher the yields or return on investment, demanded by the market price. Thus, a bond issue that runs thirty years will pay a higher net effect interest rate than a bond issue that runs twenty years. -185- General Obligation Bonds: General obligation bonds are secured by a pledge of the full faith, credit and taxing power of the County. The County is obligated to levy sufficient taxes each year to pay the principal and interest of the bond issue. Consequently, general obligation bonds are a debt subject to the constitutional and statutory provisions discussed earlier. Because the issue of general obligation bond pledges its full faith and credit and agrees to levy the ad valorum taxes necessary to repay the principal and interest of the bond, they are generally agreed to be a more secure investment than other types of bonds. Thus, the major advantage of general obligation financing is the low rate of interest as compared to the interest of other types of bonds. The law permits general obligation bonds to have a thirty year term; however, general obligation bond issues usually have terms of twenty years or less. General obligation bonds, in addition to being secure by full faith and credit of the issuer, may provide additional security by pledging certain available revenues. The major disadvantage of general obligation bonds is the fact that it does require voter approval prior to issuance. Voter resistance to increased taxes may prevent a successful bond election. Revenue Bonds: Revenue bonds are not a debt in the constitutional sense. They are secured by the revenue derived from the project to be constructed and not by pledge of the full faith, credit, and taxing authority of the County. Projects typically financed by revenue bonds include airports, stadiums, and park facilities. Although it may seem possible to pledge any nontax revenues for payment of revenue bonds, there should be a relationship between the type of revenue pledged for payment of the bonds and the project to be financed. Although revenue bonds need not comply with the constitutional statutory provisions generally applicable to a debt, there are several statutory provisions which may affect the issuance of certain types of revenue bonds and the statutes should be consulted for specific provisions regarding the issue of revenue. bonds if ever this is explored. Revenue bonds are considered to be less secure than general obligation bonds because of the inability of the issuer to levy taxes to assure the payment of principal and interest. Thus, there is normally a higher interest rate on revenue bonds. The term of revenue bonds is often beyond twenty years, frequently as long as thirty. The concept of issuing revenue bonds is based on the theory that certain projects which benefit only certain individuals should be self-supporting and should be paid for by the user of that project rather than the populace as a whole. Thus, airport revenue bonds are paid for by air travelers and airline and parking revenue bonds are paid for by parkers, etc. -186- In order for a County to issue a revenue bond, the system which generates the revenues to repay the principal and interest of the bond must: 1. Have a good operating history documented by audited figures, or 2. Reflect good debt service coverage through use of a feasibility study done by a recognized expert in the field. In analyzing a revenue bond issue for underwriting, an investment banker will look not only at operating statistics and coverages, but also at more basic elements, such as the necessity of the service, control over competition, and delinquency procedures. Revenue bonds are becoming more popular because they do not require voter approval and do not apply in statutory debt limits. Leases: A less traditional means of financing County facilities is through a lease arrangement. A lease is executed with the County, which gives the County the option to purchase the equipment or facility during the term of the lease. All or part of the lease payments may be applied to the purchase prices. A bona fide lease option agreement is not a debt; however, an installment purchase program is a debt. A bona fide lease/option agreement is characterized by two factors: 1 . Annual rental payments with automatic renewal of the lease unless terminated by either party, and 2. No obligation on the part of the local government to purchase the property if the lease is terminated. Also, some court cases indicate the annual rental must be paid from non-property tax revenues to avoid the conclusion of the lease as a general obligation. Upon exercise of the option, the local government obtains full legal title to the property. Leases of this nature are distinctively different from more conventional means of financing. Of primary importance is the security which underlies the lease period. It is not a promise to levy taxes or a pledge of revenues from the system. Rather, it is a promise to pay most always only from one year at a time with an implied intention to continue payment until ownership is transferred. As ultimate security, the holder of the lease may look to the asset which is being leased in the event of a default. There is little statutory or judicial guidance in the area of leases of this type, and the obligation to continue lease payments until title transfers is a moral, rather than a legal obligation. As a consequence, the underwriting or placement of a lease is more difficult than the underwriting of conventional bonds. The term of the leases generally are short, usually from 7 - 10 years. Because the security underlying the lease is not good compared with conventional financing, interest rates on leases are much higher. -187- Building Authority: A building authority is a non-profit corporation which is formed generally at the prompting of the governing body of the County or local jurisdiction which also appoints the Board of Directors of the corporation. The directors usually are elected officials, employees, or other public spirited citizens. The building authority issues its own bonds to finance a facility. To achieve the same lower interest rates that the traditional municipal bonds enjoy, the building authority must obtain a ruling from the Internal Revenue Service that the interest on the authority's bonds is exempt from Federal Income Tax. Such an exemption is granted if the IRS finds that the authority's bonds are issued on behalf of a political subdivision, which is determined based upon the following factors which are detailed in IRS Revenue Ruling 63-20. 1 . The authority engages in activities which are essentially public in nature. 2. The corporation is not organized for profit. 3. The corporate income does not inure to the benefit of any private person. 4. The political subdivision has a beneficial interest in the corporation, while the indebtedness is outstanding, and it obtains full legal title to the property on the retirement of the debt. 5. The corporation has been approved by the political subdivision which has approved the specific obligation of the corporation. Like municipal bonds, bonds issued by a corporation usually are subject to registration and other requirements of the Securities Act of 1933 and the Security Exchange Act of 1934. After receiving a favorable ruling from the IRS, a no "action" letter should be secured from the Security and Exchange Commission, exempting the authority's bonds from these requirements. The authority then issues bonds pledging the annual rental payments as security after issuance of bonds and construction of acquisition of the facilities, the authority leases the facilities to the County. Again, this must be a bona fide lease and possess all the elements discussed under Lease/Purchase. The bonds of a building authority are similar to municipal leases in the manner in which they are viewed by investors. As with a simple municipal lease, building authority bonds are less secure than general obligation or revenue bonds. As a result, bonds issued through a building authority bear higher interest than more secure issues. -188- BUILDING AUTHORITY FINANCE The Philosophy: Tax-exempt financing is available through a building authority with the issuance of bonds when the facilities financed are for public purposes and the benefit is to the sponsoring public entity. The Building Authority: A building authority is a Colorado non-profit corporation created by the County itself. The County adopts a resolution calling for the creation of the Building Authority and directing counsel to draw Articles of Incorporation and By-Laws in compliance with Colorado Statutes. A board of directors is formed. The board may consist of County Commissioners or administrative personnel or individuals not associated with any public entity. Tax-Exemption of Interest: Once the non-profit corporation is created the tax-exempt nature of interest paid on the corporation's bonds must be assured. A revenue ruling is requested from the Internal Revenue Service on the non-profit status of the corporation pursuant to Internal Revenue Code, 103(a) 1 and Revenue Ruling 63-20, and on the tax-exempt status of interest paid. Such an application involves considerable work and a detailed analysis of the situation is presented to the Internal Revenue Service. Among other things the application includes information as to public purpose, the County, the agency using the facilities, the proposed lease terms, terms of title reversion to the County and the proposed method of financing. Corporate Bonds and the S.E.C. : As corporate bonds, as opposed to purely municipal bonds, are subject to registration requirements of the Securities and Exchange Commission, a no-action letter must be obtained from the S.E.C. In essence the S.E.C. says that no action will be taken if the bonds of the building authority/non-profit corporation are not registered. The Purchase Contract: Once the Building Authority is created with powers to act it may enter into a contract to purchase the facility. The contract should be subject to: 1 . A favorable revenue ruling from the Internal Revenue Service. 2. Receipt of an S.E.C. no-action letter. 3. Finalization of financing. -189- The Bond Issue: When all legal and tax questions are answered the Building Authority may issue bonds for the purchase of the facility. Normally the bonds are sold directly to an underwriter who then resells the bonds to the ultimate investor. The Bonds that are issued will be an obligation of the Building Authority only and not a debt obligation of the County. Summary of Steps and Timetable The steps involved in this financing and the timetable for accomplishing these steps are as follows: Step Approximate Dates 1. Receipt of proposals, decision to proceed. Retention of under- writer & counsel. 3 weeks 2. Incorporation process 2 months 3. Contract negotiation 2 months 4. Request for revenue ruling 3 months 5. Request for S.E.C. no-action letter 4 months 6. Bond resolutions, bond closing, purchase closing 1 month The County Lease: Upon the issuance of the bonds and the purchase of the building by the building authority, the County would lease the building from the authority. The lease would be from year-to-year with automatic renewal unless otherwise terminated. A county lease for any period in excess of one year constitutes a debt and must he approved by voters. The Bond Security: The security of the bond holders may be only in a pledge of lease revenues by the authority. The bond holders may also have a first mortgage lien on the building. The combination of the two results in a more secure bond and a correspondingly lower rate of interest. -190- Partial Seller Financing: Depending on factors such as the seller's motivation, and whether or not there is an existing loan on the building and negotiations, a bond issue can be for only the amount necessary for a down payment. The sellers could carry back the balance, receiving installment sale tax benefits on the capital gains. A revenue ruling would be required but interest paid on a promissory note to the seller may also be tax exempt. The total cost, then, to the County and the building authority may be substantially lower on this basis. -191- COMPLETED CAPITAL PROJECTS 1980 - 1985 -192- O 0 N- 0 0 0 0 0 O N- O O in 0 0 0 r- 0 0 CJ H O N CO 0 0 0 T 0 in 0 O 00 00 0 01/4 0 en In in 0 in •9 CP --t N 1/40 in 1/41D in 7 .-i r` M C.1 P7 ,ti 40,- 1/40 CO 1 0 O O CO in N OC N O N �D .-I N -1 d O O O .-+ N -1 1/40 CO O 00 OJ CO d N 1/40 d 0 0 .1 r` 'L 00 r` N M .-• M L01/4 ^• r` 0 1/410O 0 .-I r` N. .--i N- 5 u'J 0 .--I .-' M d .--1 '-D •-I M 0 M 6 Cr) N- CJ .r O 0 C• in — N - '0 T IT u1I d 0 •-• v -4' CO ON vD n .T .r .1 a, 0 .� CO .o .1 .--I v .. v, :.,{ 0J M CO N 0 N r` in in 01 00 0 0+ .D 1�-I O+ in N N "I . M CI . --I 1 0 0 0 o N- •s -� o 0 in s CO rn N .-I 0 0 N. In1/40 CO ONO O 0 CO J 00 •-• N O N •1/4.1" XD' Mi N Nir` •i—i U . CO 4A- Ai X0 .a-i M CO O '\1 0' CO N ti 0 d .-• Oll N O O N CO -? -.? in 0 W 0 I I M O -+ O 'O n .-I in M O r' wO 700 1D .-4 •-+ N r` T N- In C.I �100 HiO1 0O +--I N - M .• O\ r` In . 01/4 6 ..• N XI OI 1/40 _ r u'1 V N Q` 0 . Mai CO 0 N .- 0, in M M .1 ii .4 0+ O+ .ti O` 0 0 '-• D U .-1 00 M N .-I r• 00 N- -t N CO 00 N — O 0 '-4 VD 0 CO 1 N in N O. N 0 M 1 r` N O 1 ✓1 N N O �1 -1 01/4 O O to CO d' N M CO M M M Cr-- CO O O+ r2 1 .-I in 0 N .--- ID CO 'D N. Ch — in N 0 -1 M .-4 M r` N .--I O N N -5 .--I In -S `S A) •• ' w .•r O CO a-I ID O' N. N 1n M O .-4 0O CO M u1 N X .--4 ^.. d u1 r` >0 0 M .-I O in 1 —I Q` •--- O In N- 1/40M N N N Cr) Cr) •D M D` O 0 M .--i M N CO M CO M O H N CO 1/401;1 K CO 0 OJ 00 C M 0) 1+ 07 k M .'S a HI I-4 P11 i 0 0 A . •.1 T1 a1 01 u 0 u u N 01 W >1/4 b CO W W r-1 .�-I M X 01 0 N 0. 01 G .0 CI) Cl C) N .1 0 (1 W Z W U 0) 1+ td 7 T1 O1 •C 0 awl CO PN Hi P •O 7 u W 01 W PAW 01 0) 01 .-I 0 .4 7 a) > N •rl 0) m 0) m w a1 - ar Ca 14 .a 0) u 0) 01 .r-1 i-] F H 0) O 00 0) N 7 C 7 W G •9 0 .0 N a1 2 P P. b VI O C M TI C) .-I 0 0 0 k7 Ca 1+ Ca CrC: COF 7 C) 0) 0 0 •'I W CO it iJ P 0 U n x X x .'1 a) a) ) CID 0 .-I •r4 P. 0 el 'HI 3 '.I a) C x F F 14 a1 C 1+ D. C X 0 .Cd .O C .0 O) O CO 11 u u 0U 4) 7 u A .G u 7 C a) 14 '9 C0 N 0 TI TI 7 �- C. 1+ N 1+ Ia N C) P. I-) '9 C •.I a.1 Ia o' 'i d - a) N 0) 7 pa�'I ,c .C Afi ) •r4 •IA-1 O O O O T1 O N co 0 O C0 O 0 rt H in CO CO CEO 1-1 p4 < W 16Xd < Z "C I-0 0 U U W X U ti a: Ca N > C) 0 -193- 1986 - 1990 FIVE YEAR CAPITAL PROJECTS PROGRAMS -194- CAPITAL EXPENDITURES FUND -195- RESOURCE CAPACITY ***************** FUNDING SOURCES ***************** CASH FLOW ANALYSIS -196- PUBLIC WORKS CAPITAL FUND RESOURCE CAPACITY 1986 - 1990 PROPERTY TAX OTHER TOTAL 1986 $ 703,500 $ 37,500 $ 741,000 1987 200,000 200,000 1988 210,000 210,000 1989 220,000 220,000 1990 231,000 231,000 -197- CASH FLOW ANALYSIS CASH REVENUES EXPENDITURES RESOURCES BEGINNING ENDING FUND CAPITAL FUND BALANCE FUND CONSTRUCTION BALANCE 1986 $ -0- $ 741,000 $ 741,000 $ -0- 1987 -0- 200,000 200,000 -0- 1988 -0- 210,000 210,000 -0- 1989 -0- 220,000 220,000 -0- 1990 -0- 231,000 231,000 -0- -198- I 0 0 I I 0 0 I 0 I 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o I 0 0 I I 0 0 I 0 I 0 0 0' ON0 0 In In 0 -+ .-4 .--- V1 N N N — M ri N V} 43 I I I I I 0 0 I 0 I 0 0 O O 0 0 0 0 0 0 0 0 0 0 rn I I I I I 0 0 I 0 I 0 0 01 In In 0 0 0 .y N N N• N r. N 3 4! I I 0 I 0 0 0 I O I 0 0 0 0 0 0 O 0 0 0 0 0 0 0 O I I 0 I 0 0 0 I 0 I 0 0 01 0 0 In In 0 0 0 .+ N N N N ON H N K 69- CD O 12 VI 1 I I I O O O 1 O I O O H O O O O O O O O O O O O U I-- I I I I O O O I O I O O 01 h Ch 0 O In In O O O O+ 0 .--I v1 N N O O P. I CO• H 01 H V O O O O I O O O O O I O x o 0 O O o O o 0 0 0 0 0 W W 0 O O O I O 0 O 0 O I O T. rn O O u1 a v1 v1 0 ‘O O H I H V1 in V1 N N N LI1 .O -7 CO N .-w H I", J H kg -444 AA O O O O O O O O O O O O O O O O O O O O O O O O W O O O O O O O O O O O O H ..7 0 O O .n O O LrY .n O .O O -• N H 7+ N ni -4 .-4 .7 O O+ O .7 Ill CO �D `00 F...., W oF W CO aJ cn ,a WI-1 0 II-, 0 v 0 T ++ 0 E C 3 M 8 d d c.) d P. U I U En In u a 6 w N 7 0 U CO CU p b DO H -.-I 0 0 7 N '0 .i O a1 '0 w 0 PG w WO a1 O ? m a) w Hi N 1+ HI +i P. O .1 coo in W '0 7 .G w WO 7 W '0 7 H 7 0 O CA CO M 40 N CO 0 .-7 O O N 0 T W A 0 H W OD C 2 V Z A H A I. x W H T. 0 .-1 0. 0 *. H H H a+ 7 L to H W OD W W H O al O 0 0.1 r1 H O H H '0 to 'O H +.1 U 0 ♦+ W F d 00 '.'I 7 U 7 A N 3 to W 0 V1 W .-I '0 C4 p. .-f U U .] IX 0 Q7 0Z 3 0 -199- JAIL MODIFICATION Existing Situation: The Weld County jail was experiencing limitations on its capacity to handle the number of inmates being detained. As a result a jail task force was appointed by the Board to study the jail capacity and jail program. A jail consultant and architect was engaged to study the facility. Proposed Solution: Based upon the Jail Task Force Recommendation issued in June, 1984, it was recommended that the jail be remodeled in two phases. The first phase is estimated to cost $750,000 in 1985, and the second phase $250,000 in 1986. (See Jail Facility modifications on the following two pages for details.) Financing: It is recommended that renovation costs of approximately $750,000 be paid on a cash basis out of the 1985 budget. During 1986 the remaining $250,000 for phase two should be funded in the capital fund by use of one-time capital funds from the phase-out of Revenue Sharing. -200- WELD COUNTY JAIL FACILITY GREELEY, COLORADO BUDGET ESTIMATE BASED ON PROPOSED MODIFICATIONS AS SHOWN ON DRAWINGS 1 THROUGH 8, DATED 2-14-84 AND 3-10-84. NOTE: COPIES OF DRAWINGS ARE AVAILABLE TO VIEW IN THE CLERK TO THE BOARD'S OFFICE, 915 10th STREET, GREELEY, COLORADO PROPOSED BASEMENT FLOOR MODIFICATION. (DRAWING NO. 1) Number of short term holding rooms is increased from five (5) to eight (8) . Proposed alterations make access to holding rooms possible and also improves direct supervision. Area for records and files is enlarged with direct access from booking area to the upper floor. The medical examining room and doctors office are proposed to be relocated to the second floor: basement medical rooms to be used as a court—section office and a staff room. Demolition: $ 4,000 New Construction: $ 20,000 Total Cost of Modification: $ 24,000 PROPOSED MODIFICATION TO MAIN FLOOR: JUVENILE AREA (DRAWING NO. 3A) Modify juvenile area as shown on plan. Holding for male juvenile is six (6) and holding for female juvenile is two (2) . Create separate entry-exit for adult male work release section (total work release holding is twenty (20) .) Demolition: $ 10,000 New Construction: $ 72,000 Total Cost of Modifications to Juvenile Section: $ 82,000 PROPOSED MODIFICATIONS TO MAIN FLOOR: OFFICE AREA (DRAWING NO. 3) Modify administration and staff areas as shown on plan for additional work stations for secretarial (8) , civil and warrant offices (8) and investigators (10) . Demolition: $ 3,000 New Construction: $ 11,000 Total Cost of Modifications to Main Floor Office Area: $ 14,000 -201- PROPOSED MODIFICATIONS TO SECOND FLOOR. (DRAWING NO. 5) Proposed modifications will greatly simplify staff operational and supervisory functions. Additional holding capacity is created by converting a balcony area into a dormitory type sleeping room for trustees. (10 inmates) Two (2) isolation cells and a sickroom and nursing station are created with direct supervision from the guard station. Two (2) multi-purpose rooms are proposed outside the actual inmate holding pods, allowing for better supervision and use of the dayrooms. Demolition: $ 22,000 New Construction: $ 90,000 Total Cost of Modifications to Second Floor: $112,000 PROPOSED MODIFICATIONS TO THE THIRD FLOOR. (DRAWING NO. 7) Guard station (control area) can be modified to allow for direct supervision into the holding pod on the north side. Multi-purpose room to be enlarged and modified to allow for direct access from the control area. Secure holding can be increased by sixteen (16) , by utilizing part of the gymnasium area. Additional exercise area is proposed on the second floor roof. Demolition: $ 10,000 New Construction: $ 58,000 Total Cost of Modifications to Third Floor: $ 68,000 PROPOSED ADDITION TO THE THIRD FLOOR (DRAWING NO. 7) The existing second floor roof structure will allow for additional light-weight construction. The plan shows a dormitory type development including the necessary bathroom facilities for about twenty-four (24) work release type inmates. Demolition: $ 8,000 New Construction: $242,000 Total Cost of New Addition: $250,000 -202- COURTHOUSE AND ANNEX Existing Situation: The Weld County Courthouse is an old facility that has undergone a great deal of renovation in the last few years in order to maintain the structure and accommodate the contemporary space needs that it houses. The Courthouse has had rewiring, plumbing corrections, energy efficient measures, new elevator installed, painting, and renovation of the exterior. Although many of the renovation needs have been satisfied in the last few years, the facility is facing growth pressures from the expansion of a number of court functions needed for the District Court. It is anticipated over the next five year period that two courtrooms will be required to accommodate either new judges or referees, as well as, the restructuring of support functions. Proposed Solution: In analyzing the situation at the Courthouse, it must be appreciated that the basic maintenance or major maintenance needs to continue in order to retain the Courthouse as a viable facility. This maintenance will be required on a continual basis over the next few years in order to correct basic deficiencies caused by age. In addition, the county must be in a position to accommodate future court expansion of that facility to avoid the ultimate outlay of an additional facility. It is proposed that $150,000 be budgeted in the Capital Projects Plan to accommodate the renovation of the Courthouse for courtrooms and reorganization of space for support functions. In addition, there are funds provided over the five year period for basic maintenance such as carpet. It is recommended that the plan for future use of the space developed by the state court facility planner be implemented in the Courthouse to accommodate court needs in 1986. Financing: It is recommended that in the Long Range Plan that $150,000 be budgeted in 1986 to accommodate the courthouse renovation and furnishings. In addition, a Courthouse Annex was purchased across the street via State Energy Impact Funds in 1985 to house court support functions. $55,000 is funded in 1986 for renovation. -203- ROAD BUILDING/WAREHOUSE Existing Situation: In 1982, the county acquired property on 11th Avenue to become the site for all Road and Bridge functions. The site, as purchased, included an office area, shop, and one adjacent building. It is proposed that this site be developed to become the Road and Bridge Headquarters to house all Road and Bridge operations and storage facilities for the county. Weld County's Road and Bridge operations are currently spread out at three branch locations in Johnstown, Ault and LaSalle. Certain efficiencies could be achieved by having a central location of all Road and Bridge functions which would enhance the management control and effectiveness of the Road and Bridge Department. In addition, the county currently does not have adequate facilities for central warehousing for all office supplies, maintenance parts for Buildings and Grounds, parts and supplies for garage operations, and other general storage requirements for the Road and Bridge operation. As a result of this, the benefits of volume buying and inventory control cannot be practically taken advantage of by Weld County due to the lack of the proper warehouse area and warehouse function. Proposed Solution: It is proposed that the 11th Avenue Road and Bridge Headquarter site be developed into a centralized Road and Bridge area. It is proposed that a facility be developed that would provide adequate garage area, warehouse area, and adequate fenced parking for all county equipment. If a facility of this nature can be developed by the county, it would mean that the three outlying shops could be eliminated. A warehouse facility would enable Weld County to develop a proper supply and warehouse function and also free some space in the Centennial Complex for further expansion to cope with the growth pressures the Centennial Complex is experiencing. It is proposed that the development of this site be done in 1987. In addition to the current facilities located at the 11th Avenue site, it is proposed that in 1985-86 a site plan be developed that would encompass all of the above functions. Financing: It is recommended that the county utilize current funding. -204- GRADER SHEDS Existing Situation: The county currently has 18 grader sheds throughout Weld County, to accommodate the road maintenance function in all sectors of the county. The grader sheds are in various conditions, ranging from good to need for replacement. Three have recently been replaced, Nunn (1981) , Gwonda (1982) , and Vim (1983) . Replacement order is as follows: Briggsdale (1986) , Keenesburg (1987) , Gilcrest (1988) , Kiowa (1989) , and Keota (1990) . Proposed Solution: An analysis of existing grader sheds has been done to determine which are required for the operational functions of the road maintenance operation in Weld County. In the process some have been sold, others consolidated, and some identified for replacement. In cases where existing grader sheds will accommodate the maintenance function, it is suggested that there be attention given to those sheds that need to have maintenance or major improvements done to them. Where necessary, replacement sheds have been identified. Financing: It is recommended that the county budget $25,000 per year over the next five years to construct, maintain, and upgrade the numerous grader sheds throughout the county. The funding mechanism should be a pay as you go function out of the Capital Projects Fund. -205- ENERGY EFFICIENCY Existing Situation: With the rise of utility costs and the energy crisis, it is essential that Weld County continue to be in a position to properly respond to the energy conservation programs that will be required during the next few years. Much has already been done in the area of energy efficiencies, and efforts on a smaller scale must continue. Proposed Solution: In order to avoid high energy and utility costs in county buildings, it is suggested that the county continue to identify energy conservation opportunities in all county facilities that are owned and continue to take corrective action to make county facilities as energy-efficient as possible. The cost of this particular capital project could be recovered substantially in a few years due to the pay back in energy savings. Financing: It is recommended that $25,000 be budgeted in 1986 to convert the domestic. hot water in the Centennial Complex. After 1986, it is recommended that the county budget $5,000 for the energy efficiency program each year. Where cost effective payback opportunities exist, additional funds should be considered with offsets to the operating utility budgets impacted. -206- MISCELLANEOUS PROJECTS Existing Situation: Each year in the county there are several small projects to update or renovate county facilities, provide for new county programs, remodel to accommodate changing programs or meet new legal standards. An approach to provide miscellaneous funds of this nature can assist the county in avoiding the postponing of remodeling of facilities that will avoid cost or delay potential savings to the county and the taxpayers. In addition, an approach like this can also make better utilization of existing facilities in order to avoid the acquisition of new space and facilities. Carpet replacement should be included in this category. Proposed Solution: It is recommended that an amount of $20,000 per year in the Long Range Capital Projects Plan be set aside for such projects. In addition, one-time capital items should be funded from the 1986 phase-out of Revenue Sharing. Financing: It is recommended that the county budget $20,000 per year for small projects. In 1986 funds for the library roof repair ($120,000) , Walton Building Air conditioner/heating system ($60,000) , and cement repair at the Centennial Complex ($50,000) are included. -207- ACCUMULATIVE CAPITAL OUTLAY/CONTINGENCY Existing Situation: If Weld County is to embark upon a number of ventures in capital projects over the next five years, it is suggested that the county proceed very cautiously and very conservatively in the area of financing. In order to do this, it is suggested that a contingency be set aside each year on a pay as you go basis to accommodate unanticipated cost increases or emergency situations that cannot be foreseen at this time. If the contingency amount is accumulated over the next five years, it can be used as a reserve for the capital projects program in future years, or it can be used as a funding mechanism in years beyond 1990. Proposed Solution: Budget any carry-over amount each year as a contingency basis that ultimately could be used to meet any contingency or emergency situation, or could be used as an accumulation of capital outlay funds for funding of projects beyond 1990. Financing: It is recommended that the county budget fund balance carry-overs in the capital fund each year as a contingency. -208- MISCELLANEOUS FUNDS -209- AIRPORT Existing Situation: The Weld County Board of County Commissioners, with approval of the Airport Master Plan, committed to participate in certain enhancements at the Airport facility, especially enhancements that will insure the safety of the Airport operation, If it is the decision of the Board to continue to participate in the joint funding of the Airport facility with the City of Greeley, funds should be provided for in the Long Range Capital Projects Plan to accommodate the FAA ADAP program during the next five years. Proposed Solution: In the Long Range Capital Projects Plan from 1986 no funds are included to accommodate capital improvements at the Weld County Airport. Should funding be provided it should be for projects that have the emphasis of being safety features and other essential enhancements for the current operation. Financing: No funding is included in the budget for 1986. -210- CONSERVATION TRUST FUND Existing Situation: With the passage of SB119 (The Colorado Lottery) , 40% of the proceeds of the lottery are earmarked for Conservation Trust Funds in local governments. The earning potential of the lottery is anticipated to be $150,000 per year. The funds will have to be used for "the acquisition, development and maintenance of new conservation sites or for capital improvements or maintenance for recreational purposes on any public site". (Section 29-21-101 , CRS, 1973) . Proposed Solution: The Board has the option to use the funds in the following ways: J . Maintain and improve Island Grove. 2. Maintain and improve Missile Site park. 3. Participate in the performing arts center in Greeley. 4. Other project requests from throughout the County. Policy issue. -211- ISLAND GROVE Existing Situation: Weld County and the City of Greeley currently have certain joint ventures and commitments to develop the Island Grove facility. Some discussion has been held regarding the creation of an Island Grove Park Authority for development and management of the facility. Proposed Solution: If it is the determination of the Board of County Commissioners to continue to participate in the development of the Island Grove facility, it Ls recommended that Conservation Trust Funds from the lottery he used. Financing: It is recommended that the county finance any Island Grove enhancements with Conservation Trust Funds resulting from the lottery. -212- J I ................■ ■.......... . SINSIBISIBBNINS IIBINIIIINIIIII es 1 .' i El .▪,I 4. Eie .N1 BNI .V ... .............. ... IGS FUNDS .:::::::::::::::::::::::::::::. , ., M•i 0 r' ' • •. ■ EE : I / ■ • ill 1 r INTERNAL SERVICE FUNDS SUMMARY Internal Service Funds are established to account for goods and services provided to other departments of the County on a cost-reimbursement basis. The Motor Vehicle Fund accounts for the revenue and costs generated by equipment and vehicles rented to the Road and Bridge Fund and to various departments of other County funds. The gross operating budget amounts to $2,056,000 in 1986 with $813,986 budgeted for new capital equipment. Road and Bridge uses over 80% of the total operating budget. The budget reflects the contract fleet management approach adopted by the Board in August, 1984 resulting in a savings of over $300,000 annually. Printing and Supply provides printing services and the supply and store function of the County. The total budget is $156,533 with $34,400 being cost of supplies. The remaining is the printing function and the labor for mail and supply functions. The Computer Services Fund accounts for all computer services provided to the County and other agencies on a cost-reimbursement basis. The gross budget is $1,602,655. Staff has been reduced to 35 FTE. Final adjustments to the budget may be required after determining the maintenance and development effort required for each user during the budget hearing process. $350,000 is recommended as a one-time cost avoidance to pay off all existing hardware in 1986. The Insurance Fund accounts for all insurance costs for the County. The program is a combination of insured risks and protected self-insurance risks. Gross budget costs are $615,900 in 1986 with a property tax levy of $511,095. Details of the program are provided under the specifics of the fund summary. The Health Insurance Fund provides for the costs associated with Weld County employee's self-insured health fund. The total for expenses and anticipated revenues is $988,926. Coverage is estimated for 635 employees with 188 having dependent coverage. Premiums will remain at $90.05 for single and $107.60 for dependent coverage. A vision assistance program has been added at no additional cost to the employee or County. -213- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : IS - Motor Pool BUDGET UNIT TITLE AND NO . : Motor Pool Equipment -- 611945 DEPARTMENT DESCRIPTION :Use of funded depreciation to acquire vehicles for county use. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year- Gross County Cost -- -- $ 1,233,541 $ 813,986 Revenue Net County Cost -- _- $ 1,233,541 $ 813,986 Budget. Positions SUMMARY OF CHANGES: See attached list. Recommended budget falls within resource capacity of budget. The replacement plan is consistent with the policies developed in 1979 and updated annually. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval of all requests listed on the following page. Policy of recommended equipment replacement guide on the following pages should be continued. Two graders scheduled for replacement in 1986 have been purchased in 1985 and eliminated from the 1986 budgeted items. -214- IGA EQUIPMENT Request Recommended Shop Equipment Shop Equipment $ 20,000 $ 20,000 Buildings and Grounds Compact pickup (1) 9,500 9,500 Ambulance Ambulance (1) 34,000 34,000 Sheriff Patrol Vehicles (6) 75,600 75,600 Passenger (3) 28,500 28,500 Health: Mobile Nursing Van (1) 60,000 -0- Road and Bridge See List 1,005,941 646,386 GRAND TOTAL $ 1,233,541 $ 813,986 -215- W 00 0 00 0000 00 00 0 0 O 0 H W 00 0 00 0000 00 00 0 0 0 In 0 00 N. N r` ON CT O1 O1 v1 Ch N. N. CV 0 CV ^-' H C OD CO N t+1 H › O • W 1+ L. 1. • l+ M 5. 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N 0 8 •.I mOw Z •O v H 0i m 0 .y 0 0 r, 0 -1L N x .XI rn I u 0. 0 C) al 7 CO rn N 7 N I o 3 u (+1 u 0 N N 0. 0. W N m H a V ''' .O-I y a G N N pd P. ''° Z w a' ..u( •Irl U O. oO •O (U al > •O '0 7', 0 m o 0 O. P. V 6 14 0 .0 o A bO d P N A 0 ., ' A 0 0 +' 'e m H Pt P 3 3 u0 H 5 O 0 CL N id. N F H G 0 0 u u a4 I-i ~ C+ CJ 0 0 0 0 U •.i a0 Y: C 4-10 17 0 N -5 H F F 0 (C O (tl tO 1+ P 0 1 t+ In H 6 Id •I-4 0 Z N. H H (+1 — — (+1 W H NP Cl) .a > H F H .-a N -1. N N N H .�. .y .-1 Hi F N 0 d T F H to VD r OO ON O .-+ ti ('n CD .-a N ("1 �T ,4 — ti 0 H a a H F H FF. H U H W P. W P4 0 0 to W H (I W Cl) O (I W CO W I� W W 0 I W I F p4 F0 H Z H O H OH 0 0 Z H 0 F Z 0 ZA ZH Z A Z AZ A A H Z F, Z H .0 H H H Z H H H H H H H Z H H H 5 H ZU) ZZ Zg Z ` Z g g Z g -216- 4Aj .n O to F n N O -+ a .n co (» w 14 A C4 en WI Cl r N -..1- [ra cn O .-1 C.) O O O a O, — N p. O CO N W -Y k.D .n W' %ID .--I .r ral O O O+ O O O O 1/4o Q H O N O O O CO 00 W a CO .'n Ln 'o .n ill rn P. - -4- N- N- ‘0a H 'o v H 6 `O F F K cn O W F x I O ON O O O 41< CO en in o � CO EH I3-1 ,—I .y Hi r- w H O F H co En c1 4) W P. Hi Y. Y. 4) N u 1+ 4) 41 4) 7 14 1+ co G O O O 4-i N CO •.1 V 41 (0 .O 4 I 10-i H a01 •.-I 1 8 E H 1+ 1+ U G O •ri 4) a 4) A u •1 1. 8 1. O rd +-1 4) O u G c4 7 1+ D. H O v u Cc: F 4) H 41 G 4 1+ P. H G ri CO N 'O O. •• H A .O A 4) (0 CO Co▪ u H u F uHi al O 1 T1 6 v) 1+ .tl N tO O. 4) F W O H O 'rl CV F 3a) O Q+ p. a) P. H H Z 6 a H H cL ,-Y .n vo ^ 40 Q` 0 H a W F Al CO v) p. H F 7 p., A, v) O O A A H A CaA a .4 HH PO % 6 a 6 -217- WELD COUNTY EQUIPMENT REPLACEMENT GUIDE ITEM TYPE HOURS OR MILES AGE (YRS) 1. GRADERS 14,000 10 2. BULL DOZERS 14,000 10 15 3. FRONT LOADERS 14,000 10 - 15 4. DRAGLINES 14,000 10 - 20 5. BACKHOES 14,000 10 - 15 6. tractor backhoes 14,000 10 - 20 7. ROCK CRUSHER 14,000 10 - 20 8. TRACTOR SCRAPERS 14,000 10 - 20 9. SEDANS 75,000 5 10. PATROL SEDANS 75,000 1 11. PICKUPS 100,000 5 12. SINGLE AXLE DUMPS (GAS) 150,000 5 - 10 13. SINGLE AXLE DUMPS (DIESEL) 250,000 10 14. TANDEM AXLE TRUCKS 250,000 10 15. TRAILERS (LARGE) 500,000 10 - 20 All other equipment to be considered on an individual basis. -218- • BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : IS - Motor Pool BUDGET UNIT TITLE AND NO. : Motor Pool Administration -- 619090 DEPARTMENT DESCRIPTIOIN:Centralized motor pool support for Weld County. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next _ Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 2,203,080 $ 2,115,212 $ 2,056,000 $ 2,056,000 Revenue 2,321 ,572 2,115,212 2,112,125 2,112,125 r Net County Cost $ (118,492) $ -0- $ (56,125) $ (56,125 Budget. Positions 21 -- -- -- SUMMARY OF CHANGES: Fund depicts the Board's decision to continue to contract out maintenance of the fleet via ARA. The decision results in over $350,000 savings to the County and users of the service. Fuel budgets are also reduced to reflect use of automatic fueling at Agland for off-duty fueling and lower fuel costs. Depreciation has stabilized with the stabilization of the fleet size. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend same funding level and continuation of ARA contract. New ARA contract will reflect an additional roving mechanic, 4% COLA increase, plus fleet size adjustment. 1985 funding is adequate since it reflected the maximum contract price plus 10% contingency amount and added vehicles under contract. Fuel is at a stable level of use and cost. Comparison of contract costs are as follows: 1985 1986 Fleet size 351 385 Parts $301,000 $372,904 Payroll 293,388 334,180 Overhead 85,000 54,036 Fee 75,000 84,028 $754,388 $845, 148 -219- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : IS - Printing & Supplies BUDGET UNIT TITLE AND NO. : Printing& Supplies 641155 DEPARTMENT DESCRIPTION:Provides printing & supply support services to the County. The budget unit shown above is broken down into the following activities: Printing; supply; postage. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 139,261 $ 156,533 $ 156,533 $ 156,533 Revenue 148,952 156,533 156,533 156.533 Net County Cost $ (9,691) $ -0- $ -0- S -n- Budget. Positions 3 3 3 3 SUMMARY OF CHANGES: The salary increase of 4% caused an increase of $2,242. Operating Supplies are up $9,766. Of this amount, $5,000 is due to the new Itek. New small equipment purchases increased machinery & equipment by $4,980. Other increases in line items were caused by the establishment of new accounts taking the place of old accounts to better reflect actual cost classifications for management purposes. FINANCE/ADMINISTRATIVE RECOMMENDATION : Self-supporting fund providing printing and supply services. Services are still cost competitive compared to private rates. -220- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : IS - Computer Services BUDGET UNIT TITLE AND NO. : Computer Services -- 651191 DEPARTMENT DESCRIPTION:The Computer Services Center provides data processing support services to Weld County and a few outside agencies. The budget unit shown above is broken down into the following activities: Programming and systems; operations; administration; technical services. Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $1,569,051 $2,248,655 $1,602.655 $1,602,655 Revenue 1,926,740 1,602,655 1,602,655 1.602.655 Net County Cost $ (356,689) $ 646,000 $ -0- $ -fl- Budget. Positions 36 36 35 35 J SUMMARY OF CHANGES: Salaries will increase by only $7,167, due to the elimination of one Programmer/ Analyst I position. Microfilm increased by $485, repair and maintenance costs are up $5,658, and machine and equipment rental is up $5,073. Budget reflects a status quo operational budget with no capital items. Capital would be funded from fund balance and capital contributions of $350,000 from the General Fund. The budget reflects the new computer and operating system expenditures. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommended budget is funded by user departments. The funding level is the same as 1985. One programmer/analyst position has been eliminated and the Manager of Systems and Programming (currently frozen) has been underfilled with systems analyst. No funds are included for equipment rental because $350,000 is recommendeu in the cost avoidance/capital plan to buy out current leases. If the buy-out is not done, $313,155 needs to be added to this budget for 1986. User requests will be evaluated in the normal budget hearing process. -221- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : IS - Insurance BUDGET UNIT TITLE AND NO. : Insurance Fund -- 669020 DEPARTMENT DESCRIPTION:Central fund to provide county wide insurance coverage. Administered by Finance and Administration unit in the General Fund. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 494,385 $ 652,575 $ 652,575 $ 652,575 Reserve ($7,6705 36,6/5 36,675 36,675 Revenue 582,055 — 615,900 615,900 615_900 H Net County Cost Budget. Positions _.- -- -- -- SUMMARY OF CHANGES: 1986 has been budgeted the same as 1985, however, with the changes in the insurance market the line item mix of the final budget may change, depending on program struc- ture. The overall resources appropriated should be adequate for the final program no matter which option is chosen. FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval of continuation of self-insurance program. In accordance witi, Section 8-44-110, CRS, it is recommended that a mill levy be used to fund the self- insurance program for local County activities and only a chargeback mechanism be used for programs funded by State and Federal funding sources. With the changes in the insurance market, Weld County may have to reduce some limits of coverage and place reliance on sovereign immunity to stay within this budgeted amount or reduce reserves. Three options, plus the CCI insurance pool, are being explored for the 1986 renewal . The estimates for the three self-insurance options are on the following page . -222- WELD COUNTY PRE-RENEWAL ESTIMATES $150,000/ $400,000 $1,000,000 CURRENT CURRENT STATUTORY GALLAGHER PROGRAM PROGRAM LIMITS PACKAGE 1985 1986 1986 1986 London Package $ 93,780.00 $140,670.00 $140,670 $200,000 Drop Down 5,500.00 7,975.00 7,975 -0- Excess Property 13,843.00 27,686.00 27,686 -0- Excess Liability - 1st Layer 59,049.00 132,860.00 -0- -0- Excess Liability - 2nd Layer 4,000.00 15,000.00 -0- -0- Excess Worker's Comp. -0- -0- 40,000 40,000 Public Officials 8,839.00 15,468.00 15,468 15,468 Boiler 2,933.00 3,813.00 3,813 3,813 WC Self-Insurer's Bond 4,500.00 4,500.00 4,500 4,500 Gallagher Bassett 66,475.00 66,475.00 66,475 66,475 Surplus Lines Tax 3,799.30 3,939.00 3,939 4,000 FIXED COST $262,718.30 $418,386.00 $310,526 $334,256 Retention (each loss/ occurrence) $100,000.00 $125,000.00 $125,000 $100,000 Annual Aggregate $340,000.00 $440,000.00 $440,000 $350,000 EXPECTED COST Fixed Cost $262,718.30 $418,386.00 $310,526 $334,256 Expected Losses 269,379.00 269,379.00 269,379 269,379 TOTAL EXPECTED COST $532,097.30 $687,765.00 $579,905 $603,635 * Statutory Limit approach has greater risk and would require additional policies for Federal/State programs requiring higher limits. -223- BUDGET UNIT REQUEST SUMMARY FISCAL YEAR 1986 AGENCY/DEPT. NAME : Is — Health Insurance BUDGET UNIT TITLE AND NO. : Health Insurance Fund -- (83) DEPARTMENT DESCRIPTION:Provides for the costs associated with Weld County's self-insured health program. The budget unit shown above is broken down into the following activities: n/a Actual Last Requested Recommended RESOURCES Complete Allowed Current Next Next _ Fiscal Year Fiscal Year Fiscal Year Fiscal Year Gross County Cost $ 792,977 $ 974,136 $ 988,926 $ 988,926 Reserve 181 ,159 0- D- -0- . Revenue 974.136 974.136 9RR,926 084,926 ` Net County Cost $ -0- $ -0- $ -0- $ 0-__4 Budget_ Positions -- -- -- -- SUMMARY OF CHANGES: Budget reflects the changes listed on the following page. (CONTINUED) FINANCE/ADMINISTRATIVE RECOMMENDATION : Recommend approval of the continuation of the self-insurance health program started January 1 , 1983 with no rate increases for 1986. No program changes are recommended in the summary of benefits provided on the following pages, with the exception of adding a vision assistance program. The program thus far has been successful in achieving the objects of changing utilization patterns and cost containment through sharing of costs between employer and employee in the areas of premiums, deductibles, and co-insurance. 1985 ending reserves should be $879,000 thus allowing for no premium increase, and the addition of a vision assistance program. (CONTINUED) -224- BUDGET UNIT REQUEST SUMMARY IS - Health Insurance Fund (Continued) SUMMARY OF CHANGES: 1983 1984 1985 1986 Administration $ 38,363 $ 39, 140 $ 37,278 $ 48,600 Printing & Supplies -0- 1,000 1 ,000 3,000 Aggregate Excess Policy 19,336 18,089 42,536 40,947 Individual Excess Policy 19,850 26,013 7,500 6,000 Loss Fund 990,614 903,796 793,816 810,379 Dental/Vision Program -0- -0- 92,006 80,000 TOTAL: $1.068. 163 $ 988,038 $ 974. 136 $ 988,926 FINANCE/ADMINISTRATIVE RECOMMENDATION: The 1986 program is calculated with current participation as follows: Single Coverage: 635 Dependent Coverage: 188 HEALTH: Annual Administration Fee = $ 48,600 Individual Stop-Loss 39,003 Aggregate Stop-Loss 6,000 Administrative Operating = 3,000 Conversion Costs = 1,944 Fixed Costs: $ 98,547 LOSS FUND: Medical = 810,379 Dental = 40,000 Vision 40,000 GRAND TOTAL: $988.926 REVENUE: Single 635 X $90.05/month = $686,181 Dependent 188 X $107.60/month = 242,745 TOTAL REVENUE: $928,926 Reserve Reduction/Interest 60,000 GRAND TOTAL $988.926 -225- INSURANCE HEALTH INSURANCE: 1985 1986 Self-Insured SINGLE $ 90.05 $ 90.05 No premium increase FAMILY $107.60 $107.60 No premium increase PROGRAM: . SINGLE $100 DEDUCTION - 20%/807 TO $2,000 THEN 100% . FAMILY $200 DEDUCTION - 20%/80% TO $4,000 THEN 100% CONCEPT: . SHARING COST (PREMIUMS/DEDUCTIBLE/CO-INSURANCE) . CHANGE UTILIZATION PATTERNS . COST CONTAINMENT DENTAL: PROGRAM: . COVERAGE FOLLOWS HEALTH INSURANCE PROGRAM COVERAGE FOR BOTH SINGLE AND FAMILY PLANS . 100% PREVENTIVE CARE . 507/507 CARE OTHER THAN PREVENTIVE . EXCLUDES ORTHODONIC CARE . MAXIMUM AMOUNT PAID FOR SINGLE OR FAMILY $500/YEAR VISION: PROGRAM: . COVERAGE FOLLOWS HEALTH INSURANCE PROGRAM COVERAGE FOR BOTH SINGLE AND FAMILY PLANS . MAXIMUM AMOUNT PAID FOR SINGLE $150/YEAR OR FAMILY $300/YEAR . NO DEDUCTIBLE . 50% OF COVERED EXPENSES INCURRED . EXAMINATION, LENSES, AND FRAMES LIMITED TO ONE EACH YEAR LIFE: 7,000 @ 39C/$1,000 = $2.73/MONTH 12,000 @ 39c/$1,000 = $4.68/MONTH COSTS: 1986 1986 OVER 5 YEARS UNDER 5 YEARS SINGLE EMPLOYEE: HEALTH $ 90.05 $ 90.05 LIFE 4.68 2.73 SUB-TOTAL $ 94.73 $ 92.78 COUNTY CONTRIBUTION (78.73) (76.78) EMPLOYEE SHARE $ 16.00 $ 16.00 DEPENDENT INSURANCE 107.60 107.60 $123.60 $123.60 -226- J , - GLOSSARY 1 r GLOSSARY ACCOUNTING PROCEDURES. All processes which discover, record, classify, and summarize financial information to produce financial reports and to provide internal control. ACCRUAL BASIS. The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. ACCRUED EXPENSES. Expenses incurred but not due until a later date. ACTIVITY. A specific and distinguishable line of work performed by one o more organizational components of a government for the purpose o ' accomplishing a function for which the government is responsible. For example, "food inspection" is an activity performed in the discharge of the "health" function. ACTIVITY CLASSIFICATION. Expenditure classification according to the specific lines of work performed by organization units. For example;, "sewage treatment and disposal", "garbage collection", garbage disposal", and "street cleaning" are activities performed in carrying out the function of "sanitation". The segregation of the expenditures made for each of these activities constitutes an activity classification. ALLOCATE. To divide a lump-sum appropriation into parts which are designated for expenditure by specific organization units and/or for specific purposes, activities, or objects. ALLOCATION. A part of a lump-sum appropriation which is designated for expenditure by specific organization units and/or for special purposes, activities, or objects. ALLOT. To divide an appropriation into amounts which may be encumbered cr expended during an allotment period. ALLOTMENT. A part of an appropriation which may be encumbered or expended during an allotment period. ALLOTMENT PERIOD. A period of time less than one fiscal year in length during which an allotment is effective. Bimonthly and quarterly allotment periods are most common. ANNUAL BUDGET. A budget applicable to a single fiscal year. APPROPRIATION. A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. APPROPRIATION BILL, ORDINANCE, RESOLUTION, or ORDER. A bill, ordinance, resolution, or order by means of which appropriations are given legal -227- effect. It is the method by which the expenditure side of the annual operating budget is enacted into law by the legislative body. In many governmental jurisdictions, appropriations cannot be enacted into law by resolution but only by a bill, ordinance, or order. APPROPRIATION EXPENDITURE. An expenditure chargeable to an appropriation. Since virtually all expenditures of governments are chargeable to appropriations, the term expenditures by itself is widely and properly used. ASSESSED VALUATION. A valuation set upon real estate or other property by a government as a basis for levying taxes. AUTHORITY. A government or public agency created to perform a single function or a restricted group of related activities. Unusually such units are financed from service charges, fees, and tolls, but in some instances they also have taxing powers. An authority may be completely independent of other governments or partially dependent upon other governments for its creation, its financing, or the exercise of certain powers. BUDGET. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether it has been approved by the appropriating body. BUDGET DOCUMENT. The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. The budget document usually consists of three parts. The first part contains a message from the budget-making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the information as to past years' actual revenues, expenditures, and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue, and borrowing measures necessary to put the budget into effect. BUDGET MESSAGE. A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. BUDGETARY ACCOUNTS. Accounts used to enter the formally adopted annual operating budget into the general ledger as part of the management control technique of formal budgetary integration. -228- BUDGETARY COMPARISONS. Governmental GAAP financial reports must include comparisons of approved budgeted amounts with actual results of operations. Such reports should be subjected to an independent audit, so that all parties involved in the annual operating budget/legal appropriation process are provided with assurances that government monies are spent in accordance with the mutually agreed—upon budgetary plan. BUDGETARY CONTROL. The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. BUDGETARY EXPENDITURES. Decreases in net current assets. In contrast to conventional expenditures, budgetary expenditures are limited in amount to exclude amounts represented by noncurrent liabilities. Due to their spending measurement focus, governmental fund types are concerned with the measurement of budgetary expenditures. CAPITAL BUDGET. A plan of proposed capital outlays and the means of financing them. CAPITAL PROGRAM. A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long—term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL PROJECTS FUND. A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, Special Assessment Funds, and Trust Funds) . CAPITAL RESOURCES. Resources of a fixed or permanent character, such av land and buildings, which cannot ordinarily be used to meet current expenditures. CONTINUING APPROPRIATION. An appropriation which, once established, is automatically renewed without further legislative action, period after period, until altered or revoked. The term should not be confused with INDETERMINATE APPROPRIATION. DEFICIT. (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. DEPRECIATION. (1) Expiration in the service life of fixed assets, other than wasting assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence. (2) The portion of the cost of a fixed asset other than a wasting asset which is charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any -229- salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense. EXPENDITURES. Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays. The unmodified use of the term expenditures in this text is intended to mean budgetary expenditures. FISCAL PERIOD. Any period at the end of which a government determines its financial position and the results of its operations. FISCAL YEAR. A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. FIXED ASSETS. Assets of a long-term character which are intended tc continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. FUNCTION. A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible. For example, public health is a function. FUNCTIONAL CLASSIFICATION. Expenditure classification according to the principal purposes for which expenditures are made. Examples are public safety, public health, public welfare, etc. FUND. A fiscal and accounting entity with a self—balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. GENERAL FUND. The fund used to account for all financial resources except those required to be accounted for in another fund. GRANTS. Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity, or facility. INDETERMINATE APPROPRIATION. An appropriation which is not limited either to any definite period of time or to any definite amount. A distinction must be made between an indeterminate appropriation and a continuing appropriation. In the first place, whereas a continuing appropriation is indefinite only as to time, an indeterminate appropriation is indefinite as to both time and amount. In the second place, even indeterminate appropriations which are indefinite only as to time are to be distinguished from continuing appropriations in that such indeterminate appropriations may eventually lapse. For example, an appropriation to construct a building may be made to continue in -230- effect until the building is constructed. Once the building is completed, however, the unexpended balance of the appropriation lapses. A continuing appropriation, on the other hand, may continue forever; it can only be abolished by specific action of the legislative body. MODIFIDED ACCRUAL BASIS. The accrual basis of accounting adapted to the governmental fund type Spending Measurement Focus. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period". Expenditures are recognized when the related fund liability is incurred except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not he reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable. Trust Funds are accounted for using the modified accrual basis of accounting. OBJECT. As used in expenditure classification, this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures) . Examples are personal services, contractual services, materials, and supplies. OPERATING BUDGET. Plans of current expenditures and the proposed means cf financing them. The annual operating budget (or, in the case of some state governments, the biennial operating budget) is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. OPERATING EXPENSES. Proprietary fund expenses which are directly related to the fund's primary service activities. OPERATING GRANTS. Grants which are restricted by the grantor to operating purposes or which may be used for either capital or operating purposes at the discretion of the grantee. OPERATING INCOME. The excess of proprietary fund operating revenues over operating expenses. ORGANIZATIONAL UNIT. A responsibility center within a government. ORGANIZATION UNIT CLASSIFICATION. Expenditure classification according to responsibility centers within a government's organization structure. Classification of expenditures by organization unit is essential to fixing stewardship responsibility for individual government resources. -231- OVERHEAD. Those elements of cost necessary in the production of an article or the performance of a service which are of such a nature that the amount applicable to the product or service cannot be determined accurately or readily. Usually they relate to those objects of expenditure which do not become an integral part of the finished product or service such as rent, heat, light, supplies, management, supervision, etc. PROGRAM BUDGET. A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class. A program budget is a transitional type of budget between the traditional character and object class budget, on the one hand, and the performance budget, on the other. REIMBURSEMENTS. (1) Repayments of amounts remitted on behalf of anottet party. (2) Interfund transactions which constitute reimbursements of a fund for expenditures or expenses initially made from it which are properly applicable to another fund -- e.g. , an expenditure properly chargeable to a Special Revenue Fund was initially made from the General Fund, which is subsequently reimbursed. They are recorded as expenditures or expenses (as appropriate) in the reimbursing fund and as reductions of the expenditure or expense in the fund that is reimbursed. RESERVE. (1) An account used to earmark a portion of fund balance to indicate that it is not appropriate for expenditure; and (2) an account used to earmark a portion of fund equity as legally segregated for a specific future use. REVENUES. (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers-in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1 , operating transfers-in arc classified separately from revenues. SUBACTIVITY. A specific line of work performed in carrying out a governmental activity. For example, "cleaning luminaries" and "replacing defective street lamps" would be subactivities under the activity of "street light maintenance". SUBFUNCTION. A grouping of related activities within a particular governmental function. For example, "police" is a subfunction of the function "public safety". SURPLUS. The use of the term "surplus" in governmental accounting is generally discouraged because it creates a potential for misleading inference. TAX RATE. The amount of tax stated in terms of a unit of the tax base; for example, 25 mills per dollar of assessed valuation of taxable property. -232- TAX RATE LIMIT. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. TAX ROLL. The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. TAXES. Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges. TRADITIONAL BUDGET. A term sometimes applied to the budget of a government wherein expenditures are based entirely or primarily on objects of expenditure. WORK PROGRAM. A plan of work proposed to be done during a particular period by the administrative agency in carrying out its assigned activities. WORK UNIT. A fixed quantity which will consistently measure work effort expended in the performance of an activity or the production of a commodity. NOTE: All of the above definitions were taken from Governmental Accounting, Auditing, and Financial Reporting, MFOA, Chicago, 1980, pp. Appendex B.53-77. -233- Hello