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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 1988 - 1992 is presented in this
section and relates to the specifics of the 1988 capital project budgets.
The Capital Expenditures fund accounts for various capital improvement
projects on County buildings. The program is funded at $1,831,673 with the
sources being property tax ($552,000) , SOT ($38,640) , and carry-over fund
balance ($1,261,033) from the sale of the Health Building. Projects
anticipated include site development of the North County Complex ($760,000) ,
construction of the HRD building ($800,000) , special projects ($88,552) , and
the remainder earmarked as a $183,121 reserve for the Phase III of the Jail
in 1988-89 and future jail construction on the North County site. The added
funding comes from the hospital capital amount no longer required by NCMC.
The 1988 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
1989 between $50,000 and $60,000, but net County cost should not increase.
The reserve for a correctional facility accumulated from 1988 - 1992 will
not have an impact on the operational budget. Construction of a new
correctional facility would not take place until the mid-1990's. At that
time, depending on the capacity and design of the facility, it could
significantly impact the operational budget. This impact should be
anticipated and planned for in the early 1990's.
The development of the North site will have minimum impact on operating
costa in 1988. However, the five year capital plan timeframe will provide a
number of economies and efficiencies by consolidating the Road and Bridge
operation. The consolidation will allow the closure of three old high
upkeep sites. Management and coordination of the operation will be much
enhanced with the operation supervised and functioning from one central
location. The central storage function will allow improved inventory
control and management.
All of the operating costs for the Human Resources building will impact
budget year 1989 when the building opens. These costs will all be borne by
the State and Federal programs operating out of the building, so no local
costs will be incurred.
As one examines the other capital projects in the five year plan, no
operational impacts are projected. The remainder are maintenance type
projects of existing facilities or Court projects. Under Colorado law, the
operational costs of Court operations are a state financial obligation.
County government simply provides the facility and maintains it.
The special projects are primarily cosmetic enhancements to buildings that
will not impact operating costs, but will improve appearance of the
buildings involved.
-211-
BUDGET UNIT SUMMARY
AGENCY/DEPARTMENT NAME:NORTH COLORADO MEDICAL CENTER
BUDGET UNIT TITLE AND NUMBER: Hospital Capital -- 31-1944
DEPARTMENT DESCRIPTION: Mill levy to fund capital improvement of North Colorado Medical Center. Maximum
mill levy is 3 mills.
ACTUAL BUDGETED REQUESTED I APPROVED
RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY
Personnel
Services/Supplies $ -0- $ -0-
Capital/Credits
Gross County Cost
Revenue
Net County Cost $ -0- $ -0-
Budget Positions
SUMMARY OF CHANGES: The Hospital has not requested any capital funds for the last two
years and does not anticipate any requests in the future. The resources formerly
budgeted here have been transferred to the Capital Expenditure Fund.
OBJECTIVES:
n/a
WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED
LAST FY CURRENT FY NEXT FY
n/a
FINANCE/ADMINISTRATIVE RECOMMENDATION:
n/a
BOARD ACTION: No change.
-212-
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-214-
BUDGET UNIT SUMMARY
AGENCY/DEPARTMENT NAME:CAPITAL EXPENDITURES
BUDGET UNIT TITLE AND NUMBER: Capital Expenditures -- 34-1944
29-1-301 (1.2)DEPARTMENT DESApril 5, 1984.O F rmerly Public Worksted pital projects for
general county use.- County Buildings Fund (Funda33), in accordance with CRS
RESOURCES ACTUAL BUDGETED REQUESTED I APPROVED
LAST FY CURRENT FY NEXT FY NEXT FY
Personnel
Services/Supplies
Capital/Credits $ 981,830 $ 277,491 $1,770,633
Gross County Cost 981,830 $1,831,673
277,491 1,770,633 1,831,673
Revenue/Fund Bal. 434,058 18,445 1,238,633 1,299,673
Net County Cost $ 547,772 $ 259,046 $ 532,000
Budget Positions $ 532,000
SUMMARY OF CHANGES: The Capital Expenditure Fund is funded at $1,831,673 with the sources
being property tax($532,000), SOT ($38,640) ,
carry-over fund balance and
anticipated include site development of,261,033) o the m hNorth e eCount of yeComplex lth Building. Projects
000) special y n ($760,000) , construction
d
of the HRD building ($800
projects ($88,552-) ,andd the remainder earmarked
as a '$183,121 reserve for the Phase III of the Jail in 1988-89 and future jail construc-
tio1n1poonn the North County site. The added funding comes from the hospital capital amount
OSJEc:11vES;required by NCMC.
n/a
WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED
LAST FY CURRENT FY NEXT FY
n/a
FINANCE/ADMINISTRATIVE RECOMMENDATION: Budget reflects the 1988 funding level of the
Proposed Long Range Capital Plan for 1988-1992. The actual plan is on the pages
immediately following.
Recommend adoption'of the Proposed Long Range Capital Plan for 1988-1992 . The only
consideration for funding is the 1988 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. The attached list itemizes them.
-215-
BUDGET UNIT SUMMARY
(CONTINUED)
AGENCY/DEPARTMENT NAME: CAPITAL EXPENDITURES
BUDGET UNIT TITLE AND NUMBER: Capital Expenditures 34-1944
BOARD ACTION:
The Board reduced special projects to S88,552 and shifted resources totalling $760,000
from the jail to the North Site to match a Federal EDA grant to accomplish site
improvements.
-216-
WELD COUNTY
LONG RANGE CAPITAL PROJECTS
FIVE-YEAR PLAN
1988 - 1992
Presented By: Donald D. Warden, Director
Finance and Administration
September, 1987
-217-
LONG RANGE CAPITAL PROJECTS
FIVE YEAR PLAN
1988 - 1992
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 1988 - 1992.
The recommended program for capital construction is intended as a guideline
to be adjusted by the Board of County Commissioners on an annual basis. It
represents flexible goals for organizing solutions to county program needs,
and it is intended to provide the Board of County Commissioners with the
perspective for making fiscal policy decisions. Annual modifications in the
plan will reflect necessary adjustments and priorities, changes in programs,
and readjustments of other county fiscal requirements.
This report has four (4) sections:
1. Introduction
2. Financing Alternatives
3. 1988 - 1992 Five-year Plan
4. 1988 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 1988 -
1991 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 1988 budget for the
capital construction program. It provides specific detail regarding each
recommended project and the impact on the 1988 county budget.
-218-
FINANCING ALTERNATIVES
-219-
FINANCING
Overview:
There are a number of ways to finance capital improvement projects. Some of
the most common methods of financing capital improvement projects are:
1. Pay as you go:
Pay as you go is a method of financing capital projects with
current revenues -- paying cash instead of borrowing against
future revenues. Pay as you go has several advantages. First, it
saves interest cost. Second, pay as you go protects borrowing
capacity for unforeseen major outlays that are beyond any current
year's capacity. Third, when coupled with regular, steady
completion of capital improvements, and good documentation and
publicity, pay as you go fosters favorable bond ratings when long
term financing is undertaken. Finally, the technique avoids the
inconvenience and considerable cost associated with marketing of
bond issues, advisors, counsel, printing, etc.
However, there are practical and theoretical disadvantages to a
pay as you go policy. First, pay as you go puts a heavy burden on
the project year. Second, it creates awkward fluctuating
expenditure cycles which do not occur with extended financing.
Third, a long life asset should be paid for by its users
throughout it's normal life rather than all at once by those who
may not have the use of it for the full term. And finally, when
inflation is driving up construction costs, it may be cheaper to
borrow and pay today's prices rather than wait and pay tomorrow's.
2. All borrowing policy:
An all borrowing policy or a substantial reliance on debt
financing is one approach. The annual available resources could
be used entirely for debt service with the size of the annual
resources setting the limit upon the amount that could 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.
-220-
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.
-221-
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.
-222-
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 irrevocable until
the indebtedness is fully paid or discharged. The ordinance must:
1. Set forth the purpose for which the bond proceeds will be applied,
and
2. Provide for the levy of the tax which, together with such other
revenues as may be pledged, will be sufficient to pay the
principal and interest of the debt.
The Constitution delegates to the Legislature the duty to establish
statutory limitations on the incurrence of debt. The total amount of debt
which a county may incur may not exceed 3% 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 effective interest rate
than a bond issue that runs twenty years.
-223-
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 ie Because subject tothe
the
constitutional and statutory provisions discussed
issue of general obligation bond pledges its full faithprincipal and and credit
edi
agrees to levy the ad valorum taxes necessary to repay
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 pledging by full faith and
credit of the issuer, may provide additional security p 8 g 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 non-tax revenues for payment of
revenue bonds, there should be a relationship between the type of revenue
pledged for payment of the bonds and the project to be financed. Although
revenue bonds need not comply with the constitutional statutory provisions
generally applicable to a debt, there are several statutory provisions which
may affect the issuance of certain types of revenue bonds and the statutes
should be consulted for specific provisions regarding the issue of revenue
bonds if 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.
-224-
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.
-225-
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.
-226-
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. : 1
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.
-227-
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 S 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 be approved by voters.
The Bond Security:
The security of the bond holders may be only in a pledge of lease revenues
by the authority. The bond holders may also have a first mortgage lien on
the building. The combination of the two results in a more secure bond and
a correspondingly lower rate of interest.
-228-
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.
•
-229-
COMPLETED CAPITAL PROJECTS
1982 - 1987
-230-
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-231-
1988 - 1992
FIVE YEAR
CAPITAL PROJECTS PROGRAMS
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-234-
RESOURCE CAPACITY
*****************
FUNDING SOURCES
*****************
CASH FLOW ANALYSIS
-235-
PUBLIC WORKS CAPITAL FUND
RESOURCE CAPACITY
1988 - 1992
PROPERTY
TAX SOT TOTAL
1988 $ 532,000 $ 38,640 $ 570,640
1989 579,600 40,572 620,172
1990 608,580 42,600 651,180
1991 639,009 44,730 683,739
1992 670,960 46,970 717,930
-236-
CASH FLOW ANALYSIS
CASH
REVENUES EXPENDITURES RESOURCES
BEGINNING ENDING
FUND CAPITAL FUND
BALANCE FUND CONSTRUCTION BALANCE
1988 $1,261,033 $ 570,640 $1,831,673 $ -0-
1989 -0- 620,172 259,172 361 ,000
1990 361,000 651,180 190,180 822,000
1991 822,000 683,739 222,739 1,283,000
1992 1,283,000 717,930 256,930 1 ,744,000
-237-
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 cost
$781,000 in 1985-86, and the second phase is estimated to cost $300,000 in
1988-89.
Financing:
It is recommended that the remaining renovation costs of approximately
$300,000 be reserved on a cash basis out of the 1988-89 budgets. Actual
payment would be done in 1988-89.
-238-
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. In 1986 a
major renovation was accomplished at slightly under $500,000, as well as,
adding an annex building across the street with an additional 7,000 sq. ft.
Even with the major renovation it is anticipated over the next five year
period that additional 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 $160,000 be budgeted in 1990-91 in the Capital Projects
Plan to accommodate the renovation of the Courthouse and Annex 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.
Financinim
It is recommended that in the Long Range Plan that $160,000 be budgeted in
1990-91 to accommodate the courthouse renovation and furnishings.
-239-
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. In 1987 the
adjacent 160 acres were purchased for added gravel mining and building/
storage area.
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 Headquarters 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 1988-89. In
addition to the current facilities located at the 11th Avenue site, it is
proposed that in 1987-88 a site plan be developed that would encompass all
of the above functions.
Financing:
It is recommended that the county utilize current funding.
-240-
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. Five have recently been replaced, Nunn (1981) , Gwonda (1982) ,
Vim (1983) , Mead (1985) , Rockport (1986) , Riowa (1987) , and Severance
(1987) . Replacement order is as follows: Keenesburg (1989) , Gilcrest
(1990) , and Reota (1992) .
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 $90,000 per year over the next four
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.
-241-
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 the county budget nothing in 1988 and $5,000 per year
thereafter for the energy efficiency program. Where cost effective payback
opportunities exist, additional funds should be considered with offsets to
the operating utility budgets impacted.
-242-
NORTH WELD COUNTY COMPLEX
Existing Situation:
In 1987 Weld County acquired 160 acres located in the Southwest corner of
"0" Street and North 11th Avenue in Greeley, adjacent to the existing Road
and Bridge Headquarters. Funds for the property came from the sale of the
Health Building.
Proposed Solution:
The property will serve as a large enough area to allow for future County
facilities to be consolidated in one area. Immediately the utilities and
site improvement will be developed in 1988 at an estimated cost of
$760,000. The first facility will be a 12,000 square foot building for HRD
($800,000) . Ultimately 50-60 acres can be developed for building and
storage sites and approximately 100 acres can be mined for gravel and
reclaimed in an attractive way. The new correctional facility will be
located on this site. With the site being adjacent to the existing Road
and Bridge Headquarters future Road and Bridge building and storage needs
can be accommodated to the north of existing headquarters site. A portion
of the property could be made available for commercial development and be
offered at no cost or low cost to private parties for an economic
development incentive. A PUD will be developed for land use purposes in
1988.
Financing:
Funds from the sale of the Health Building ($1,710,000) will be used to
develop this site and the initial facilities. In addition, a grant under
the Public Works Act of 1965 will be applied for to provide some assistance
for utility extensions to the site and site development. Future years
funds development are programmed into the long-range plan under the
specific projects, specifically correction facility ($1,900,000) and
warehouse ($200,000) .
-243-
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.
Financing:
It is recommended that the county budget $66,633 in 1987 and $20,000 per
year thereafter for small projects. In addition, specific funds for carpet
replacement are suggested as follows: 1988 ($20,000) , and 1989 ($20,000) .
-244-
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 1992. The primary reserve would be for a future
correctional facility or other facilities at the North County Complex.
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 1992.
Financing:
It is recommended that the county budget fund balance carry-overs in the
capital fund each year as a contingency.
-245-
MISCELLANEOUS FUNDS
-246-
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 1988 $25,000 is 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:
Funding of $25,000 is included in the budget for 1988.
-247-
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 $140,000 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:
1. 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.
-248-
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 is
recommended that Conservation Trust Funds from the lottery be used.
Financing:
It is recommended that the county finance any Island Grove enhancements with
Conservation Trust Funds resulting from the lottery.
-249-
COLORADO
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PROPRIETARY FUNDS SUMMARY
Proprietary funds include both Internal Service Funds and Enterprise Funds.
Internal Service Funds are established to account for goods and services
provided to other departments of the County on a cost-reimbursement basis.
Enterprise Funds account for departments providing services to third party
payors primarily.
MOTOR VEHICLE FUND;
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
$2,493, 128 in 1988 with $970,866 budgeted for new capital equipment. The
budget reflects the continuation of the contract fleet management approach
adopted by the Board in August, 1984. Contract amount is $1,072,000 for
1988. Depreciation is up to $956,530 versus $926,663 due to new equipment
acquisitions.
PRINTING AND SUPPLY FUND:
Printing and Supply provides printing services and the supply and store
function of the County. The total budget is $155,630 with $50,000 being
cost of supplies. The remaining is the printing function and the labor for
mail and supply functions.
COMPUTER SERVICES FUND:
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 $1,963,919. In addition, $50,000 is recommended as a capital
contribution to allow for mainframe computer upgrade. Total capital costs
will be $382,965 in 1988.
INSURANCE FUND:
The Insurance Fund accounts for all insurance costs for the County. The
program is a combination of insured risks and protected self-insurance
risks. Gross budget costs are $738,701 in 1988 with a property tax levy of
$511 ,095. With Weld County joining CAPP July 1, 1986, the insurance program
can comfortably be funded at the 1987 funding level. Details of the program
are provided under the specifics of the fund summary.
PHONE SERVICE FUND:
Budget reflects total consolidation of phone service costs of $408,198 in
Weld County. Funding is at current level and reflects no capital upgrades.
-250-
HEALTH INSURANCE FUND:
The Health Insurance Fund is funded with no premium increase in 1988. Total
revenue would be $850,200, which will adequately fund 1988 anticipated costs
and still leave over $763,200 in the reserve fund. No coverage changes are
anticipated.
AMBULANCE FUND:
The Ambulance Fund funds the emergency medical services program in Weld
County. The program is primarily supported by third party payors ($939,495)
and a County subsidy of $94,784. Total operating budget of $1,034,279
includes salary increases. Rates are to increase 7.5% in 1988 which is well
within the inflationary trend of medical services and allows the service to
move towards financial self-sufficiency in the next 3-5 years.
-251-
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-253-
BUDGET UNIT SUMMARY
AGENCY/DEPARTMENT NAME: AMBULANCE
BUDGET UNIT TITLE AND NUMBER: Ambulance -- 60-2160
DEPARTMENT DESCRIPTION: Ambulances maintained by the County are housed at North Colorado Medical Center ort tand Ft.he emergencynroom.Ambulance ambulancefservicenhandles medical technicians
emergency s and routiney to ambulance calls C for assignments fothe County.
ACTUAL. BUDGETED REQUESTED APPROVED
RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY
Personnel $ 631,128 $ 670,108 $ 667, 108
Services/Supplies 188,506 316,989 342,171
Capital/Credits 30,000 25,000 25,000
Gross County Cost 849,634 1,012,097 1,034,279
Revenue 826,462 1,012,097 1,034,279
Net County Cost S 23,172 $ -0- $ -0-
Budget Positions 22 22 22
SUMMARY OF CHANGES: Budget reflects average 3% salary increase for all employees, with
the paramedics up 5.5% and no increase for EMT positions. Budget reflects organizational
structure with NCMC including contract of $15,000. Equipment is down $5x000 to $25,000.
County subsidy of $94,784 is included. Motor pool is up $13,360 and a new ambulance is
budgeted in IGA-Motor Pool. Other miscellaneous line items are up slightly. Revenue
projection is based upon a 7.5% rate increase.
OBJECTIVES:
1) Continue to move towards the ambulance service becoming self-sufficient.
2) Provide emergency medical care to the citizens of Weld County.
ACTUAL ESTIMATED PROJECTED
WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY
Emergency Transports 2,981 3,002 3,032
Routine Transports 546 595 600
Dry Runs 1,274 1,152 1,164
Special Events 34 35 36
Total Calls for Service 4,835 4,784 4,831
FINANCE/ADMINISTRATIVE RECOMMENDATION: Budget is in the form of an enterprise fund and
reflects the goals the County established to move towards the ambulance being self-
sufficient in 3-5 years. Concur with salary increase of 5.5% for paramedics and -0-
for EMT positions due to market. Progress has been made in moving towards staffing of
each shift with 4 paramedics and 2 EMT's. Rate increase of 5% will allow movement toward
self-sufficiency and is within inflationary factor of medical care in area. County
subsidy is in-kind of $94,784 for 1988.
Recommend approval.
-254-
SULGST UNIT SUMMARY
(CONTINUED)
AGENCY/DEPARTMENT NAME: AMBULANCE
BUDGET UNIT TITLE AND NUMBER: Ambulance -- 60-2160
BOARD ACTION:
Board approved a 7.5% rate increase to cover the added computer services costs
of $24,858 and phone costs of $324.
•
-255-
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-257-
BUDGET UNIT SUMMARY
AGENCY/DEPARTMENT NAME: Is - MOTOR POOL.
BUDGET UNIT TITLE AND NUMBER: Motor Pool Administration -- 61-9020
DEPARTMENT DESCRIPTION: Centralized motor pool support for Weld County. Contract for fleet maintenance
is included in this budget unit.
ACTUAL BUDGETED REQUESTED APPROVED
RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY
Personnel
Services/Supplies $2,264,597 $2,494,981 $2,477,371 $2,493,128
Capital/Credits
Gross County Cost 2,264,597 2,494,981 2,477,371 2;493,128
Revenue 2,229,891 2,593,446 2,605,671 2,601,028
Net County Cost $ 34,706 $ (98,465) $ (128,300) $ (107,900)
Budget Positions
SUMMARY OF CHANGES: Change to reflect ARA's contract of $1,072,000 for 87-88. Reduce
cost of goods sold ($25,000) , and motor pool($33,150) ; increase of utilities ($1,000) ,
and additional budget for 1988 for phones ($1,656), and buildings & grounds ($3,225) . On
the revenue side, depreciation is up ($29,738) and charges for contract service down
($37,229) for a net decrease of $17,610.
OBJECTIVES:
1) Maintain County fleet through contract services with ARA
2) Monitor ARA compliance to maintenance contract
ACTUAL ESTIMATED PROJECTED
WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY
Number of vehicles maintained 385 401 401
FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend same funding level and continuation of
ARA contract. All costs of ARA contract renewal are the same, except for salaries.
Salaries were increased to be competitive in the local salary market and to avoid loss
of trained mechnics. Fuel is at a stable level of use and cost. Comparison of contract
costs are shown on the following page:
(CONTINUED ON NEXT PAGE)
-258-
.:U :t:= i UNIT Urvis11ns`A
(CONTINUED)
AGENCY/DEPARTMENT NAME: IS - MOTOR POOL
BUDGET UNIT TITLE AND NUMBER: Motor Pool Administration -- 61-9020
FINANCE/ADMINISTRATIVE RECOMMENDATION:
1985 1986 1987 1988
Fleet size 351 385
401 401
Parts $ 301,000 $ 372,904 $ 500,000 $ 500,000
Payroll 293,388 334, 180
Overhead 85,000 362,750 410,000
Fee 54,036 55,100 55,000
75,000 84,028 102,000 107,000
TOTAL $ 754,388 $ 845, 148 $1,019,850 $1,072,000
BOARD ACTION:
Final budget includes added costs for a new computerized fueling system ($14,581 and increased phone costs of $1,176. )
-259-
BUDGET UNIT SUMMARY
AGENCY/DEPARTMENT NAME: -5 - MOTOR POOL
BUDGET UNIT TITLE AND NUMBER: Motor Pool Equipment -- 61-1945
DEPARTMENT DESCRIPTION: Use of funded depreciation to acquire vehicles for county use.
ACTUAL BUDGETED REQUESTED I APPROVED
RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY I
Personnel
Services/Supplies
Capital/Credits $1,219,830 $ 970,866
Gross County Cost 1,219,830 970,866
Revenue
Net County Cost $1,219,830 $ 970,866
Budget Positions
SUMMARY OF CHANGES: See attached listing.
OBJECTIVES:
n/a '
ACTUAL ESTIMATED PROJECTED
WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY
n/a
FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval of purchases of $1,219,830
listed on the following page.
Policy of recommended equipment replacement guide on the following pages should be
continued.
BOARD ACTION: Board approved purchases of $970,866. Scrapper will be purchased in
1987 instead of 1988. This accounts for the difference.
-260-
IGA EQUIPMENT
Request Recommended Approved
Building Inspection
Compact pickup (1) $ 10,000 $ 10,000 $ 10,000
Ambulance
Ambulance (1) 40,000 40,000 40,000
Sheriff
Patrol Vehicles (6) 70,950 70,950 70,950
Passenger (2) 20,000 20,000 20,000
4 X 4 Transport Vehicle (1) 13,163 13,163 13,163
Building and Grounds:
1/2 Ton Pickup 10,822 10,822 10,822
Road and Bridge:
See List 1,054,895 805,931 805,931
GRAND TOTAL $1,219,830
$ 970,866 $ 970,866
-261-
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-263-
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.
-264-
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-266-
BUDGET UNIT SUMMARY
AGENCY/DEPARTMENT NAME: IS - PRINTING AND SUPPLIES
BUDGET UNIT TITLE AND NUMBER: Printing and Supplies -- 64-1155
DEPARTMENT DESCRIPTION: Provides printing and supply support services to the County.
' ACTUAL BUDGETED REQUESTED APPROVED
RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY
Personnel $ 51,392 S 50,750 $ 56,588 $ 56,588
ServiceS/SuPplies 105,611 82,250 85,470 98,042
Capital/Credits -0- 4,000 1,000 1 ,000
Gross County Cost 157,003 137,000 143,058 155,630
Revenue 161,485 137,000 143,058 155,630
Net County Cost S (4,482) $ -0- $ -0- $ -0-
Budget Positions 3 3 3 3
SUMMARY OF CHANGES: New printing rates were put into effect in May, 1987 to allow the
Print Shop to operate on a full cost recovery basis. Print Shop is currently working wit
the City of Greeley on an equipment sharing agreement to minimize equipment replacement
costs. This will increase Print/Dup/Type/Bind $8,000. Repair & Maintenance has also
increased ($4,510) with offsetting decreases in Cost-of-Goods Sold-Paper ($5,000) ,
Equipment Rental ($500) , Operating Supplies ($2,729) , Depreciation ($1,281) , and Capital
Outlay ($3,000) . Inventory purchases are being held to a minimum, while every effort
OBJECTIVES: (CONTINUED ON NEXT PAGE)
1) To provide high quality printing jobs to user departments at a comparable rate to
outside print shops
2) To meet the needs of departments in obtaining various office supplies
3) To accommodate needs of departments in metering of postage, as well as IBM copies
4) To reduce all inventory levels to a more applicable rate
WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED
LAST FY CURRENT FY NEXT FY
Reprographic Work Orders 1,769 1,800 2,000
FINANCE/ADMINISTRATIVE RECOMMENDATION:
Recommend approval.
BOARD ACTION: Printing shop rates were authorized to cover added costs for a new compute
inventory system of $12,504. In addition, phone costs were increased $68 by the Board.
-267-
BUDGET UNIT SUMMARY
(CONTINUED)
SENCY/DEPARTMENT NAME: IS - PRINTING AND SUPPLIES
UDGET UNIT TITLE AND NUMBER: Printing and Supplies -- 64-1155
UMMARY OF CHANGES:
is being made to reduce inventory levels on hand. Some paper and supply purchases will
be made from School District #6 to take advantage of carload purchase prices. Salaries
reflect current staffing with a 3% salary increase.
-268-
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-270-
BUDGET UNIT SUMMARY
AGENCY/DEPARTMENT NAME: Is - COMPUTER SERVICES
BUDGET UNIT TITLE AND NUMBER: Computer Services -- 65-1191
DEPARTMENT DESCRIPTION: The Computer Services Center provides data processing support services to Weld
County and a few outside agencies.
ACTUAL BUDGETED REQUESTED APPROVED i
RESOURCES LAST FY CURRENT FY NEXT FY
NEXT FY
Personnel $1,170,092 $1,223,016 $1, 193,008 $1,201,365
Services/Supplies 522,580 586,525 564,619 564,619
Capital/Credits 129,482 133,007 382,965 382,965
Gross County Cost 1,822,154 1,942,548 2,140,592 2,148,949
Revenue 1,795,344 1,942,548 1 ,990,776 2,013,919
Fund Balance
Met:pountsctost $ (26,810) $ -0- $ (149,816) $ (135,030)
Budget Positions 35 36 35 35
SUMMARY OF CHANGES: Personnel is down due to the reduction of one Computer Programmer
position and the reclassification of the Quality Assurance Analyst to a Computer Operator
II. Services reflect an expansion of the self-maintenance program for CRT terminals and
personal computers resulting in $19,789 decrease even with more equipment to maintain.
Machine usage has continued to grow at 25%/year. Capital reflects the planned upgrade
of the IBM 4381 to a Model 14.
OBJECTIVES: To provide timely, reliable, and effective service to other County depart-
ments in their pursuit of their functions. This includes data processing, word processing.
• personal computing and other related office automation projects.
WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED
SST FY CURRENT FY NEXT FY
Jobs Run 16,891 17,100 17,600
System Programs Maintained 460 490 525
Application Programs Maintained 4,423 4,870 4,775
User Systems 61 67 68
FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. Budget is impacted by the
shift of users to other delivery systems (i.e. , Motor Vehicle and Library) . With decen-
tralized systems this trend will be faced in other areas such as Social Services and HRD.
Personnel costs have been cut accordingly, but fixed costs cannot be reduced. Planned
upgrade is critical to continue service volume to users, funds are available in reserve
fund balance. Budget is within target level.
BOARD ACTION:
The Board denied salary increases of $26,857. Computer Services projects and funding
were approved as detailed on the next page.
-271-
1988 DATA PROCESSING
NEW
DEPARTMENT MAINTENANCE DEVELOPMENT TOTAL
Accounting $ 163,957 $ -0- $ 163,957
IGA -0- 14,581 14,581
Ambulance 35,801 17,930 53,731
Assessor 237,638 18,680 256,318
Buildings and Grounds 27,943 20,437 48,380
Motor Vehicle 31,032 -0- 31 ,032
Elections 56,288 23,363 79,651
Recording 98,394 1,059 99,453
Clerk to the Board 6,853 -0- 6,853
Board of County Commissioners 2,691 -0- 2,691
Communications 147,258 -0- 147,258
PBX 24,560 -0- 24,560
County Attorney 3,435 18,081 21 ,516
District Attorney 89,014 5,834 94,848
Engineering 10,527 2,468 12,995
Road and Bridge -0- 2,321 2,321
Extension 9,308 2,555 11 ,863
Finance 5,959 2,971 8,930
Printing and Supply -0- 12,504 12,504
Health Administration 8,818 -0- 8,818
Nursing 13,006 4,377 17,383
Environmental Health 11,290 5,208 16,498
Human Resources 84,469 -0- 84,469
Non-Departmental 58,414 -0- 58,414
OEM 2,736 -0- 2,736
Personnel 16,310 1,200 17,510
Building Inspections 21,861 -0- 21 ,861
Planning 13,287 2,043 15,330
Purchasing 38,610 -0- 38,610
Sheriff 320,162 34,380 354,542
Social Services 126,637 6,544 133,181
Treasurer 101,125 -0- 101,125
TOTAL $ 1,767,383 $ 196,536 $ 1,963,919
-272-
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-274-
BUDGET UNIT SUMMARY
AGENCY/DEPARTMENT NAME: Is - INSURANCE
BUDGET UNIT TITLE AND NUMBER: Insurance Fund -- 66-9020
DEPARTMENT DESCRIPTION: Central fund to provide countywide insurance coverage. Administered by Finance
and Administration unit in the General Fund.
ACTUAL BUDGETED REQUESTED APPROVED
RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY
Personnel
Services/Supplies $ 654,083 $ 751,484 $ 738,701 $ 738,701
Capital/Credits
Gross County Cost 654,083 751,484 738,701 738,701
Revenue/Fund Bal. 142,988 240,389 227,606 227,606
Net County Cost $ 511,095 $ 511,095 $ 511,095 $ 511,095
Budget Positions
SUMMARY OF CHANGES: With Weld County joining CAPP July 1, 1987 and continued member-
ship in 1988, the insurance program can comfortably be funded at the 1987 funding level.
(CONTINUED ON NEXT PAGE)
OBJECTIVES: Provide countywide insurance coverage in most cost effective manner
possible.
ACTUAL ESTIMATED PROJECTED
WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY
Property Claims 63 60 60
Liability Claims 82 80 80
Worker's Comp Claims 178 180 180
FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval of continuation of self-insuranc
program as member of CAPP. In accordance with Section 8-44-110, CRS, it is recommended
that a mill levy be used to fund the self-insurance program for local County activities an
only a chargeback mechanism be used for programs funded by State and Federal funding
sources. With the changes in the insurance market, Weld County, through CAPP, has reduced
limits of coverage and placed reliance on sovereign immunity to stay within this budgeted
amount. The legislative changes in 1986 strengthen the County position of the use of
sovereign immunity limits in Colorado cases. Weld County retains approximately $100,000
in eauitv in CAPP due to low loss ratio in 1986, equity will be realized in 3-5 years.
-275-
SUCGE T UNIT SUMMARY
(CONTINUED)
LGENCY/DEPARTMENT NAME: IS - INSURANCE
3UDGET UNIT TITLE AND NUMBER: Insurance Fund -- 66-9020
SUMMARY OF CHANGES:
CAPP Contribution $384,101
Unemployment 30,000
Workers' Comp Premiums 30,000
Workers' Comp Bond 4,500
Boiler Insurance 3,000
Professional Fees 19,000
Workers' Comp Losses 65,000
Misc. Supplies/Services 3,100
TOTAL $538,701
Loss Fund for past claims is funded at $200,000 from prior year reserves.
BOARD ACTION:
Board approved the budget as recommended.
-276-
SELF-INSURANCE FUND
POLICY LIMITS, COVERAGES, RETENTIONS
CAPP:
Property (Includes EDP, Inland
Marine, Auto Physical Damage) : $50,000,000 Each Occurrence
"All Risk" basis with sublimits of $500,000 each occurrence.
Aggregate applying separately to Flood & Eathquake
*General Liability:
Bodily Injury/Property Damage: $ 400,000 Each Claim
*Automobile Liability:
Bodily Injury/Property Damage: $ 400,000 Each Claim
Personal Injury Protection: Statutory
*Errors & Omissions: $ 400,000 Each Claim
$ 1,000,000 Aggregate
Crime Coverages:
Monies & Securities (Inside) : $ 150,000 Each Loss
Monies & Securities (Outside) : $ 150,000 Each Loss
Employee Fidelity: $ 150,000 Each Loss
*Excess Liability (Federal and
Out of State only) : $ 600,000 Each Claim
Maintenance Deductible: $ 500
Applying only to Property, Auto Physical Damage & Crime Losses.
*Claims Made Coverage Form
CAPP retains $150,000 each claim/loss for property and liability to a
combined total annual aggregate of $2,550,000 for all CAPP members with an
additional maximum of $1,000,000 provided by excess insurers above the
$2,550,000; thus the total coverage available to CAPP members for the first
$150,000 per person of loss and loss expense will be $3,550,000 for the
year, including defense costs and associated expenses.
WELD COUNTY:
Workers' Compensation $ 200,000 Loss Fund
$ 100,000 Self-Insurance
Retention
$10,200,000 Aggregate
Boiler $10,000,000 Each Occurrence Excess
$ 1,000 Deductible
Clinic Malpractice $ 500,000 Each Claim/Aggregate
excess
$ 1,000 Deductible
State Immunity Limits
-277-
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-279-
3UDGET UNIT SUMMARY
AGENCY/DEPARTMENT NAME: INP9Rr1AnoN SERVICES AGENCY
BUDGET UNIT TITLE AND NUMBER: PBX Phone Services -- 67-1192
DEPARTMENT DESCRIPTION: provides phone services to Weld County and a few outside agencies.
RESOURCES ACTUAL BUDGETED REQUESTED APPROVED i
LAST FY CURRENT FY NEXT FY NEXT FY
Personnel $ 97,651 $ 78,450 $ 83,611
$ 83,611
Services/Supplies 300,483 308,027 322,414 324,587
Capital/Credits
Gross County Cost 398,134 386,477 06,025
4 408,198
Revenue 398, 134 386,477 406,025 410,044
Net County Cost $ -0- $ -0- $ -0- $ (1,846)
Budget Positions 7 5 5
5
SUMMARY OF CHANGES: Rate changes in mid-year 1986 have caused local service rates to
increase and long distance rates to decrease. Maintenance is down due to phone instal-
lations being performed in-house versus by the vendor. Revenue from non-county agencies
is projected to increase by $4,251 next year. No capital projects are included in the
request. An increase of $25,208 is the County overhead charged to the IGS Fund with
offsetting revenue to the General Fund. 1988 salary increases of 3% are included in the
budget- recommendation.
OBJECTIVES: Perform the operation and maintenance for all County phone systems. This
includes research for replacement, improved productivity and other service requests.
WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED
LAST FY CURRENT FY NEXT FY
Centennial Incoming Phone Calls 47,343/mo
48,141/mo Services Incoming Calls 14 15
035/mo 48,141/mo
5
Health. Bldg. Incoming Calls ,50mo 15, 03/mo
9,430/mo 10,303//mo 10,303/mo
System Repairs 29/mo
System Changes 32/mo 32/mo
12.6/mo 39.6/mo 25/mo
FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. Budget reflects total
consolidation of phone service costs. Funding is at current funding level and reflects
no capital upgrades of any phone system in 1988.
BOARD ACTION: Board approved added computer services costs of $2,173. Using
departments reflect revenue resources of $410,044.
-280-
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-284-
BUDGET UNIT SUMMARY
AGENCY/DEPARTMENT NAME: Is - HEALTH INSURANCE
BUDGET UNIT TITLE AND NUMBER: Health Insurance Fund -- 83-9020
DEPARTMENT DESCRIPTION: Provides for the costs associated with Weld County's self-insured health
program.
ACTUAL BUDGETED REQUESTED APPROVED
RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY
Personnel
Services/Supplies $ 910,662 $ 929,220 $1,042,000 $1,042,000
Capital/Credits
Gross County Cost 910,662 929,220 1,042,000 1,042,000
Revenue/Reserve 948.871 929.220 1,042,000 1,042,000
Net County Cost $ (38,209) $ -0- $ -0- $ -0-
Budget Positions
SUMMARY OF CHANGES: Budget reflects the changes listed on the following pages. No
rate increase for County self-insurance program is proposed.
(CONTINUED ON NEXT PAGE)
OBJECTIVES:
1) Provide employee health/dental/vision insurance in most cost effective way possible
• 2) Provide wellness program to all employees
ACTUAL ESTIMATED PROJECTED
WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY
Single coverage 667 657 670
Family coverage 188 226 226
Paid Losses $742,447 $809,776 $919,000
FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval of the continuation of the
self-insurance health program started January 1, 1983 with rates the same for 1988. No
program changes are recommended in the summary of benefits provided on the following
pages, with the exception of increasing life insurance to two times the annual salary.
The program thus far has been successful in achieving the objects of changing utilization
patterns and cost containment through sharing of costs between employer & employee in the
areas of premiums, deductibles, & co-insurance. 1987 ending reserves should be over
$900,000 allowing the premium to remain the same for 1988.
(CONTINUED ON NEXT PAGE) -285-
T SUMMARY
SUE,GE T UNIT ; MMMR .
AGENCY/DEPARTMENT NAME: IS = HEALTH INSURANCE
BUDGET UNIT TITLE AND NUMBER: Health Insurance Fund -- 83-9020
SUMMARY OF CHANGES: 1983 1984 1985 1986 1987 1988
Administration $ 38,363 S 39,240 $ 37,278 $ 48,600 $ 55,424 $ 58,000
Services/Supplies -0- 1,000 1,000 3,000 4,000 4,000
Aggregate Excess Policy 19,336 18,089 42,536 40,947 54,020 55,000
Individual Excess Policy 19,850 26,013 7,500 6,000 6,000 6,000
Loss Fund 990,614 903,796 793,816 810,379 739,776 829,000
Dental/Vision Program -0- -0- 92,006 80,000 70,000 90,000
TOTAL $1,068, 163 $988,138 S974,136 $988,926 $929,220 $1,042,000
FINANCE/ADMINISTRATIVE RECOMMENDATION:
Weld County offered PEAK HMO in 1987, which only attracted seven emrollees. Fiscal im-
pact was minimal. It is recommended that the County contribution of S44.00 toward health
be continued for the County and HMO if it is offered with the employee paying the dif-
ference. No rate increase is proposed, but the reserve will be reduced by about $136,000
based upon loss projections.
The 1988 program is calculated with current participation as follows:
Single Coverage: 657 Dependent Coverage: 226
HEALTH: Annual
Administration Fee = $ 58,000
Individual Stop-Loss = 55,000
Aggregate Stop-Loss = 6,000
Administrative Operating = 4,000
Fixed Costs: $ 123,000
LOSS FUND:
Medical = $ 829,000
Dental = 60,000
Vision = 30,000
GRAND TOTAL: $1,042,000
REVENUE:
Single Vision/Dental/Wellness 664 X $15/month = $ 119,520
Single Health 657 X $60/month = 473,040
Dependent Health 226 X $76/month = 206,112
Dependent Vision/Dental 226 X $19/month = 51 ,528
TOTAL REVENUE: $ 850,200
Reserve Reduction/Interest 191 ,800
GRAND TOTAL: $1,042,000
BOARD ACTION: No changes.
-286-
INSURANCE
HEALTH/DENTAL/VISION INSURANCE:
1985 1986 1987 1988
SINGLE $ 90.05 $ 75.00 $ 75.00 $ 75.00
FAMILY $107.60 $ 95.00 $ 95.00 $ 95.00
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: Two times annual salary up to $200,000 at 28.5C/$1,000
WELLNESS: Wellness program will be continued to all County employees.
RATE
CURRENT AND PROPOSED:
County
Single: Share Individual Total
Health $ 44.00 $ 16.00 $ 60.00
Dental/Vision 15.00 0.00 15.00
TOTAL $ 59.00 $ 16.00 $ 75.00
Family:
Health $ 0.00 $ 76.00 $ 76.00
Vision/Dental 0.00 19.00 19.00
TOTAL $ 0.00 $ 95.00 $ 95.00
GROSS TOTAL $ 59.00 $111.00 $170.00
-287-
HMO:
RATES
County
Single: Share Individual Total
Health $ 44.00 $ 29.09 $ 73.09
Dental/Vision 15.00 0.00 15.00
TOTAL $ 59.00 $ 29.09 $ 88.09
Family:
Health $ 0.00 $ 98.68 $ 98.68
Dental/Vision 0.00 19.00 19.00
TOTAL $ 0.00 $117.68 $117.68
GROSS TOTAL $ 59.00 $146.77 $205.77
EXECUTIVE PAY PLAN:
Department Heads, Elected Officials, and Chief Deputies not eligible
for bonus can use up to $1,500 in direct benefit plan reimbursement
for health purposes.
-288-
lURe.
COLORADO
SUPPLEMENTAL
DATA
SUPPLEMENTAL DATA
DEMOGRAPHIC STATISTICS
1. Date of Incorporation: 1861
2. Form of Government: Home Rule Charter
3. Date Present Charter Adopted January 1, 1976
4. Area - Square Miles: 4,004 square miles
5. County Seat: City of Greeley
6. Employees as of December 31, 1986 Elected Officials - 10
Division Heads - 5
Department Heads - 9
Other Full Time Employees - 797
Part Time Employees - 235
7. Miles of Roads: Paved - 110.3
Unpaved - 2,818.8
8. Building Permits: No. of
Year Permits Valuation
1977 1,177 $ 30,102,553
1978 1,546 $ 58,749,363
1979 1,592 $ 34,782,283
1980 1,348 $ 54,775,497
1981 1,241 $ 32,851,694
1982 1,865 $ 35,207,497
1983 2,699 $ 51,480,002
1984 2,450 $ 44,854,598
1985 2,519 $ 37,423,180
1986 2,113 $ 34,964,831
9. Motor Vehicle Registration: 1977 - 122,133
1978 - 143,888
1979 - 133,437
1980 - 125,970
1981 - 129,159
1982 - 130,952
1983 - 132,458
1984 - 139,521
1985 - 136,444
1986 - 142,204
-289-
10. Special Districts
within County: 29 - Cities and Towns
18 - Schools
23 - Fire
17 - Water & Other
2 - Colleges
14 - Sanitation
11. Cities and Towns: Ault Gilcrest Lochbuie
Eaton Greeley Mead
Erie Grover Milliken
Evans Hudson New Raymer
Dacono Johnstown Nunn
Firestone Keenesburg Pierce
Frederick Keota Platteville
Ft. Lupton Kersey Rosedale
Garden City LaSalle Severance
Brighton JT Windsor
12. Recreation: Golf Courses - 5
City and Regional Parks
Island Grove Recreational Complex
Greeley Recreation Center
13. Libraries: Library No. Volumes
Ault Town Library 7,000
Glenn A. Jones Library 9,639
Greeley Library 127,148
Platteville Library 7,609
University of No. Colo. 755,519
Weld Library District 168,768
Windsor Public Library 23,793
14. Elections: Number of Number Percent of
Registered of Votes Registered
Voters Cast Voters Voting
1974 General Election 45,175 30,002 66.4
1976 General Election 49,785 41,184 82.7
1978 General Election 47,832 29,818 62.3
1980 General Election 51,107 44,134 86.3
1982 General Election 51,476 36,301 70.5
1984 General Election 56,311 47,632 84.6
1986 General Election 62,725 38,488 61.1
-290-
15. Media Newspapers: The Greeley Tribune
The Banner
Town & Country News
Aims College World
The Mirror (UNC)
North Weld Herald
Farmer & Miner
Keene Valley Sun
Johnstown Breeze
Ft. Lupton Press
Platteville Herald
Windsor Beacon
Brighton Blade and Market Place
Erie Echo
Ft. Morgan Times
LaSalle Leader
Longmont Times Call
Platte Valley Voice
Evans Star Press
The Centennial News
Radio Stations: KFKA/KGBS
KYOU/KGRE
KUAD AM & FM
KUNC FM
Television: Receives commercial and public
television originating from both
Denver and Cheyenne stations; also
cable television.
16. Sales Tax as of December 31, 1985: State - 37
Source: County offices.
-291-
Consumer Price Index
U.S. - All Urban Consumers — (CPI-U)
•
Percent Change
5.0%
4.5% _ _7
//T
4.0% _ 7-///777-//7__
/ / _
/// ////// __ r
/ /// i7-77- // //0-/
///////////////////7/ /// 7777
3.0% /77/7 777777/7777/77777777/7777777 7777
77/77 rr//////////////////////////// %777/
777/7 ////////////////////////////// /7777
2.5% ,///7/7 7/////////////////////////////7
/////////////////////r////7/7r7///////.- /////
2.0% _/////////////////////////////////////// .-7777/
//////////r//////////////////////////// //////
/////////////////////////////////////// 7 //////1.5% -.///77///7/////////////7////777//7//////77777/— 777777
//////////////////////////////////////////////_ 7///7//
1.0% _777/////77//////r//////////////////////////////_///////
7777777777777777777777777777777777777777777777777777777
////////////////////////////7r////////////////////////
77777777777777777777777777777777777777777777/77777/7777
0.5% „//7777/777777777777777777///777777777777777777777777777
///////////////////////////////////////////////////////
0.0% /7/77777/7777777777777777777777777777777777777777777777
Months 11 -111111 1 1 1 ( 1 i 1 ) 1 I 1 1 1 1 1 1 1 1 1 1 f i Tl 1 f i l l i t f l i f 1 1 1 1 , I I I
JFMAMJJASONDJFMAMJJASONDJFMAMJJASONDJFMAMJJASONDJFMAMJJA
V A 12 MONTH COMPARISON
1983 I 1984 I 1985 I 1986 I 1987
-292-
Consumer Price Index
Denver - All'Urban Consumers- — (CPI-U)
Percent Change
Denver CPI was reported bi-monthly until January 1987 —
bi-annually thereafter.
8%
7% _
6% _
5% _
4% _
3% _
2% _
1% _
0%
-1%
I I I I I I I I 1 1 I 1 1 1 I I I I 1 I I I 1
Months J M M J S N J M M J S N J M M J S N J M M J S N J-J
p 12 MONTH COMPARISON
1983 1984 1985 1986 I 1987
-293-
1988 Inflation Projections
Consumer Price Index (CPI)
u.s. Denver
United Banks of Colorado 5.1% 3.0%
1st Interstate Bank of Denver 5.1% 3.0%-5.0%
Center for Business/Economic Forecasting 4.6% 4.0%-4.5%
Center for Economic Analysis,
University of Colorado 4.75% 4.3%
Industry Week (1st 6 mos.) 5.2% ——
Wharton Econometrics (1st 6 mos.) 4.6% ——
Economics Institute (1st 6 mos.) 3.0% ——
Shearson Lehman Brothers (1st 6 mos.) 4.6% ——
Bank of America (1st 6 mos.) 4.7% — -
-294-
J L
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II
•:3
SS
GLOSSARY
ACCOUNTING PROCEDURES. All processes which discover, record, classify, and
summarize financial information to produce financial reports and to
provide internal control.
ACCRUAL BASIS. The basis of accounting under which transactions are
recognized when they occur, regardless of the timing of related cash
flows.
ACCRUED EXPENSES. Expenses incurred but not due until a later date.
ACTIVITY. A specific and distinguishable line of work performed by one or
more organizational components of a government for the purpose of
accomplishing a function for which the government is responsible. For
example, "food inspection" is an activity performed in the discharge of
the "health" function.
ACTIVITY CLASSIFICATION. Expenditure classification according to the
specific lines of work performed by organization units. For example,
"sewage treatment and disposal", "garbage collection", "garbage
disposal", and "street cleaning" are activities performed in carrying
out the function of "sanitation". The segregation of the expenditures
made for each of these activities constitutes an activity
classification.
ALLOCATE. To divide a lump—sum appropriation into parts which are
designated for expenditure by specific 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 or
expended during an allotment period.
ALLOTMENT. A part of an appropriation which may be encumbered or expended
during an allotment period.
ALLOTMENT PERIOD. A period of time less than one fiscal year in length
during which an allotment is effective. Bimonthly and quarterly
allotment periods are most common.
ANNUAL BUDGET. A budget applicable to a single fiscal year.
APPROPRIATION. A legal authorization granted by a legislative body to make
expenditures and to incur obligations for specific purposes. An
appropriation is usually limited in amount and as to the time when it
may be expended.
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APPROPRIATION BILL, ORDINANCE, RESOLUTION, or ORDER. A bill, ordinance,
resolution, or order by means of which appropriations are given legal
effect. It is the method by which the expenditure side of the annual
operating budget is enacted into law by the legislative body. In many
governmental jurisdictions, appropriations cannot be enacted into law
by resolution but only by a bill, ordinance, or order.
APPROPRIATION EXPENDITURE. An expenditure chargeable to an appropriation.
Since virtually all expenditures of governments are chargeable to
appropriations, the term expenditures by itself is widely and properly
used.
ASSESSED VALUATION. A valuation set upon real estate or other property by a
government as a basis for levying taxes.
AUTHORITY. A government or public agency created to perform a single
function or a restricted group of related activities. 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.
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BUDGETARY ACCOUNTS. Accounts used to enter the formally adopted annual
operating budget into the general ledger as part of the management
control technique of formal budgetary integration.
BUDGETARY COMPARISONS. Governmental GAAP financial reports must include
comparisons of approved budgeted amounts with actual results of
operations. Such reports should be subjected to an independent audit,
so that all parties involved iu 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.
BUDGETED FUNDS. Funds that are planned for certain uses but have not been
formally or legally appropriated by the legislative body. The budget
document that is submitted for Board approval is composed of budgeted
funds.
CAPITAL BUDGET. A plan of proposed capital outlays and the means of
financing them.
CAPITAL OUTLAY. Expenditures for equipment, vehicles, or machinery that
results in the acquisition or addition to fixed assets.
CAPITAL PROGRAM. A plan for capital expenditures to be incurred each year
over a fixed period of years to meet capital needs arising from the
long-term work program or otherwise. It sets forth each project or
other contemplated expenditure in which the government is to have a
part and specifies the full resources estimated to be available to
finance the projected expenditures.
CAPITAL PROJECTS FUND. A fund created to account for financial resources to
be used for the acquisition or construction of major capital facilities
(other than those financed by proprietary funds, Special Assessment
Funds, and Trust Funds) .
CAPITAL RESOURCES. Resources of a fixed or permanent character, such as
land and buildings, which cannot ordinarily be used to meet current
expenditures.
CONTINGENCY ACCOUNT. A budgetary reserve set aside for emergencies or
unforeseen expenditures not otherwise budgeted for.
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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
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.
ENCUMBRANCES. Obligations in the form of purchase orders, contracts or
salary commitments which are chargeable to an appropriation and for
which a part of the appropriation is reserved. They cease to be
encumbrances when paid or when an actual liability is set up.
ESTIMATED REVENUE. The amount of projected revenue to be collected during
the fiscal year. The amount of revenue appropriated is the amount
approved by the Board.
EXPENDITURES. Decreases in net financial resources. Expenditures include
current operating expenses which require the current or future use of
net current assets, debt service, and capital outlays. The unmodified
use of the term expenditures in this text is intended to mean budgetary
expenditures.
FISCAL PERIOD. Any period at the end of which a government determines its
financial position and the results of its operations.
FISCAL YEAR. A 12-month period to which the annual operating budget applies
and at the end of which a government determines its financial position
and the results of its operations.
FIXED ASSETS. Assets of a long-term character which are intended to
continue to be held or used, such as land, buildings, improvements
other than buildings, machinery and equipment.
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.
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FUND. A fiscal and accounting entity with a self-balancing set of accounts
recording cash and other financial resources, together with all related
liabilities and residual equities or balances, and changes therein,
which are segregated for the purpose of carrying on specific activities
or attaining certain objectives in accordance with special regulations,
restrictions, or limitations.
FUND BALANCE. Fund balance is the excess of assets over liabilities and is
therefore also known as surplus funds.
GENERAL FUND. The fund used to account for all financial resources except
those required to be accounted for in another fund.
GRANT. A contribution by a government or other organization to support a
particular function. Grants may be classified as either categorical
or block depending upon the amount of discretion allowed the grantee.
INDETERMINATE APPROPRIATION. An appropriation which is not limited either
to any definite period of time or to any definite amount. A
distinction must be made between an indeterminate appropriation and a
continuing appropriation. In the first place, whereas a continuing
appropriation is indefinite only as to time, an indeterminate
appropriation is indefinite as to both time and amount. In the second
place, even indeterminate appropriations which are indefinite only as
to time are to be distinguished from continuing appropriations in that
such indeterminate appropriations may eventually lapse. For example,
an appropriation to construct a building may be made to continue in
effect until the building is constructed. Once the building is
completed, however, the unexpended balance of the appropriation lapses.
A continuing appropriation, on the other hand, may continue forever; it
can only be abolished by specific action of the legislative body.
INDIRECT COSTS. Costs associated with, but not directly attributable to,
the providing of a product or service. These costs are usually
incurred by other departments in the support of operating departments.
INTERFUND TRANSFER. Amounts transferred from one fund to another.
INTERGOVERNMENTAL REVENUE. Revenue received from another government for a
specified purpose. In Weld County, these are funds from
municipalities, the State of Colorado, and the Federal Government.
INTERNAL SERVICE FUND. Funds used to account for the financing of goods or
services provided by one department to another department on a cost
reimbursement basis, for example, the Printing and Supply Fund and the
Computer Services Fund.
LINE-ITEM BUDGET. A budget that lists each expenditure category (salary,
materials, telephone service, travel, etc.) separately, along with the
dollar amount budgeted for each specified category.
MANDATE. Any responsibility, action or procedure that is imposed by one
sphere of government on another through constitutional, legislative,
administrative, executive, or judicial action as a direct order or
that is required as a condition of aid.
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MILL. The property tax rate which is based on the valuation of property.
A tax rate of one mill produces one dollar of taxes on each $1,000 of
property valuation.
MODIFIED ACCRUAL BASIS. The accrual basis of accounting adapted to the
governmental fund type Spending Measurement Focus. Under it, revenues
are recognized when they become both "measurable" and "available to
finance expenditures of the current period". Expenditures are
recognized when the related fund liability is incurred except for: (1)
inventories of materials and supplies which may be considered
expenditures either when purchased or when used; (2) prepaid insurance
and similar items which need not be reported; (3) accumulated unpaid
vacation, sick pay, and other employee benefit amounts which need not
be recognized in the current period, but for which larger-than-normal
accumulations must be disclosed in the notes to the financial
statements; (4) interest on special assessment indebtedness which may
be recorded when due rather than accrued, if approximately offset by
interest earnings on special assessment levies; and (5) principal and
interest on long-term debt which are generally recognized when due.
All governmental funds and Expendable Trust Funds are accounted for
using the modified accrual basis of accounting.
OBJECT. As used in expenditure classification, this term applies to the
article purchased or the service obtained (as distinguished from the
results obtained from expenditures) . Examples are personal services,
contractual services, materials, and supplies.
OPERATING BUDGET. Plans of current expenditures and the proposed means of
financing them. The annual operating budget (or, in the case of some
state governments, the biennial operating budget) is the primary means
by which most of the financing acquisition, spending, and service
delivery activities of a government are controlled. The use of annual
operating budgets is usually required by law. Even where not required
by law, however, annual operating budgets are essential to sound
financial management and should be adopted by every government.
OPERATING EXPENSES. Proprietary fund expenses which are directly related to
the fund's primary service activities.
OPERATING GRANTS. Grants which are restricted by the grantor to operating
purposes or which may be used for either capital or operating purposes
at the discretion of the grantee.
OPERATING INCOME. The excess of proprietary fund operating revenues over
operating expenses.
OPERATING TRANSFER. Routine and/or recurring transfers of assets between
funds.
ORGANIZATIONAL UNIT. A responsibility center within a government.
ORGANIZATION UNIT CLASSIFICATION. Expenditure classification according to
responsibility centers within a government's organization structure.
Classification of expenditures by organization unit is essential to
fixing stewardship responsibility for individual government resources.
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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. An organized set of related work activities which are directed
toward a common purpose or goal and represent a well defined
expenditure of County resources.
PROGRAM BUDGET. A budget wherein expenditures are based primarily on
programs of work and secondarily on character and object class. A
program budget is a transitional type of budget between the traditional
character and object class budget, on the one hand, and the performance
budget, on the other.
REIMBURSEMENTS. (1) Repayments of amounts remitted on behalf of another
party. (2) Interfund transactions which constitute reimbursements of
a fund for expenditures or expenses initially made from it which are
properly applicable to another fund -- e.g. , an expenditure properly
chargeable to a Special Revenue Fund was initially made from the
General Fund, which is subsequently reimbursed. They are recorded as
expenditures or expenses (as appropriate) in the reimbursing fund and
as reductions of the expenditure or expense in the fund that is
reimbursed.
RESERVE. (1) An account 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.
RESIDUAL EQUITY TRANSFER. Non-recurring or non-routine transfers of assets
between funds.
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 are
classified separately from revenues.
SOURCE OF REVENUE. Revenues are classified according to their source or
point of origin.
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".
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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.
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.
WORKLOAD MEASURES. Specific quantitative and qualitative measures of work
performed as an objective of the department.
WORK PROGRAM. A plan of work proposed to be done during a particular period
by the administrative agency in carrying out its assigned activities.
WORK UNIT. A fixed quantity which will consistently measure work effort
expended in the performance of an activity or the production of a
commodity.
NOTE: Most of the above definitions were taken from Governmental
Accounting, Auditing, and Financial Reporting, MFOA, Chicago, 1980, pp.
Appendex B.53-77.
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