The URL can be used to link to this page

Browse Search

Home My WebLink About891517.tiff -I L -StS9 49 V II II IlleaSS III It %la' as Ak Ina HEALTH FUfl ' }.,, I■I■L., �.,{' ' .■ IS So ■■ ■' '■ II IS■r i' r r A i I .• '...r I 1 891517 ■ HEALTH FUND REVENUES TOTAL $1,764,122 OTHER REVENUE 0.0% $750 CHARGES FOR FEDERAL/STATE SERVICES 20.7% 18.8% $364,926 $331,312 FUND BALAN SE 7.1% $125,000 INTERFUND TRANSFERS 53.4% $942,134 1988 TOTAL $1,454,440 OTHER REVENUE 0.0% $650 RGES FOR SERVICES 10.7% $155,410 FEDERAL/STATE 22.9% $333,749 FUND BALANCE 8.2% $118,536 INTERFUND TRANSFERS 58.2% $846,095 -169- HEALTH FUND EXPENDITURES 1989 TOTAL $1,639,122 ADMINISTRA- '� TION 2.3% A L TH EDUCA IO $38,000 $117,109 7.2% HEALTH PROTECTION SERVICES 32.7% $536,581 1 COMMUNITY HEALTH 57.8% $947,432 1988 TOTAL $1,354,440 ADMINISTRA- TION 2.1% / $28,560 HEALTH PROTECTION SERVICES 32.8% COMMUNITY $444,465 HEALTH SERVICES 65.1% $881,415 iw pi -170- PUBLIC HEALTH FUND SUMMARY The Weld County Public Health Department provides health services to County residents. The fund reflects revenue and expenditures for health care, health education, health monitoring and other related activities. The Health Department's total budget is $1,639,122. County contribution will be $942, 134, which is up $96,039 or 11 .35% from $846,095 in 1988. Budget reflects the management contract arrangement with North Colorado Medical Center and continuation of the contract arrangement with the Family Practice Residency Program. Resources approved for 1989 by each division compared to 1988 are as follows: 1988 1989 Administration $ 28,560 $ 38,000 Community Health 881,415 947,432 Health Protection 444,465 536,581 Health Education -0- 117, 109 Revenues other than County subsidy are $696,988, up $207, 179 or 42.3% compared to 1988. Fees in nursing are $178,762, up $142,012, environmental health fees are $103,250, up $13,150 or 14.6%, and vital statistic fees are up $9,440 at $38,000. State revenues are up $34,677 or 10.6% at $362,426. A comparison of 1988 to 1989 is as follows: 1988 1989 AIDS $ 700 Air Quality 16,898 $ 4,800 State Per Capita 16,898 P 153,538 153,538 Child Health 5,000 _ Family Planning 75,691 84,957 Low Risk Maternity 7,425 ,00 Maternity , 040 30,900 411,5504 Neurology 480 480 TB 3,822 10,900 TB Outreach 6,200 8,254 State Regional Health 27,095 27,095 Teen Pregnancy -0- 5,000 TOTAL $ 327,749 $ 362,426 The unused fund balance serves as a contingency against unanticipated reductions in 1989 to allow appropriate management and policy responses to sudden funding changes with minimal service reduction to the citizens of Weld County during local transitions to State or Federal budget actions. The budget contained a number of program and policy issues regarding funding and priorities. See Budget Unit Request Summary for details of issues. -171- o 0 co O Co P. I O .T0 o .TO u C) 1p E. u l u l M O 01 u l 0 0 0 a O 0 u l O Cm 0 04 O I O O O a W 01 N N ul co co01 I O u1 .7 01 CO I 0 0 0 qq N O O ul 4\ W O M u'1 i-4 pc _ U01 CH W Ch -4 OO1/1N N .rO W la .. N ... .-. M 49- *9- y) v9- y} 42 0 NI N co O W P. I 0 .7 0 0 .7 0 in O vD q [� M OT u1OOOa0O u1 O01O N O 0000 ,Z W C1 h03 ao C+ I O u1 .701 " 00 u1 a% COO W (Oa0 COO V OM uI 001 M .710 .7 01 .r 0 CO ul1. N .Y .-1 ul ..n CO V .-i N .y p 0 CO 'r N M .-1 .-1 .-� W C4 0. 4. s. W 49- OD W O0 0 CDC) W .-1 1 Ui 00 " 00 ut0 T M O 01 C 1 0 N O a 0 N O O 01 0 .7 O I O O 0 q C ' � N N ul r` W 10 I .701 .7 a0 N0 1. CM 10 I ul Z H z 01 En c0 en 1D ul n O M 1D ul n , F W .. � -9i. M N on en .N-� 0 w0 01 wacel Z U 4.I 49- 4. as y. F W z W ki 7. ul ul . N N , O I. a0 ul .7 ul 0 0 N 0+ I 0 i' CO...1N 0 13 00 0 10 0 .7 F ON 5 .O" W D\ O ap O .. ul 10 O 13 ul I Cp I ul O v 4. a0 Cp E.U � � N13 r` N CO01 'D10 v0 C w 0 „y .�. N. M N M N n C 0 01 C I Cl •' a 4 04 ° . 4. w a 4. v, q Z c z £ zy W y ca F Z L a 0 0 W 6 n W W '0 L y z z - a 1 w co —, .4 0 co N w W a S a W F O I W F" C: Ca Z co al y co y 0 U et, .41 ,ZZ. W N W N 41 +Y LI '"� 6 6 2 rU-. .. 1ul +u. DUI 1I W Pwi '4 co 2 W a 1.4 H 1-i W a a q 6 y T al a Z 0 Z u u u u u u yco �O y y q co 00.7co !n (n VD co 0 6 = CD til W P4 0 0 0 0 0 0 g 0 0 0 G 0 �4.4 Wr 0 0000w �7 W 3 aco bo F0 p ,fro+ M F+ M L4 44 N 1Ci 44i H N I+ Z �'" W W W W H W W .1 a 0 UU U C9 C7 C7 C7 C7 C7 CO !.. U H co y y '"I y al N C w a0, uuuuuuuuLa � 41 a c4 a; 19 44 al 4.o .4 > IUi o o z Nuuua`°, N 44cocoalroro C x cOtiI~ cao W a L0 F H ) ti u C 0 .0 .C .C ca 0 coO N u) co co z v) co co of F Z co F U U U U U R. W H Ocv C Sy Z a N W U 6Aoaa � Pa6W W PO0aa ¢ rZ-lxooaa UCCw = a Z Z FFE-1 x a Ca I E" N 000000 00000 ul -. Z x v .7 .7 v v v .7 .7v a0 40400 N N en c.1 on en en On en en en on on on en on oven "� "'" ^ ^" N 001�'1 en M M on on on on M MM on 01 en on V v -7 -7 on 0 1 I I 1 I 1 1 1 1 1 1 1 I on on en on on U ^O -4 0 0 0 0 0 0 O O O O O I I 1 II o ,, 7 N. 7vv 7v v .7O p. CD 0 ^ CD C) CD .7 O .7 .71' .7 .7 .7 .1Y .7 .7 .7 .7 O .7 1 v 1 0 C10% 01 at 0101 01 C1p10% pl p1 ch 11 I I I - at 01 01 T 01 -172- I O O 1 0 0 0 1 0 0 N E+ n 0000000 00 -+ 0000 00^ 00 .Nr 0 II 0 .Y e7 N .a w a0. ^ I -7 -7 -7 en 0 10 I I N C .7 en in 0 I .11 O .M-, 2 .Nr 6 U CO cp'1 ,-a co N 10 M CO N in in —I a 2" Pa N C. H —O "'� v M M oT o7 en w Pa en ON P p Vl 49- H M 49, 44 0 0r3 1 0 0 0 I 00N000 N 0 0 0 I 1 000 N O I i O 10 p 0 0 0 0 1 0 0 —• O O O co N. W u-100000000 Z W T MO I• w1ON I -7 .7NM01D I I NO6 10 UI I v1 N (�sF.1 C7 CO 00 .-4 00 N ..r MOD Nr N 1f1 Z 0 of M-- .w .-4 • 6 M 60 0 0 - O CO .-, en 0 Oa, 10 CC 44 w i x q 6 0 0 1 0 0 o 100 1 0 0 0 I I000 0 0 0 o I I 0 W W V1 0 00000 00000000000 v 1 0 0 p —, 0 0 C >4 MO I NO 1 6) N I 001<1 I I BOO CO -7 I 6 6i ..0 OJ 2 H 2 C11 en .7 F co 0 •--, � � .-i N � � vlN d i DT �7 I en a G.7 N W N43 10 10 en I CO CO w a W a ^ I a ,� 2 I' i 4, i �i «, «,1 i H w 2 > a W a I 0 M N ,-, CO ti O M .-i I N M n l N C - ,�. Ca -C CO vnc Ntp UIeno 1/40 al O 'OM00 c/1 n v1 - .j N- mil I E C Ca ^ tn .+ n un O\ M ±Cn 101 .• .r .a 6MO1 CO 0 N. co b M w M 01 a W O .- CD C en 1 I I'll x w a0 C. c, -7M 2 co m 6 0 Ch a N 4 a 4 ^-. in 49- v9- -69-i W ›-, V} 49- sq at x 6 x 2 q W -1 z 2 S r Ems. S a 2 O 6 C 0 6 n Ft a U ., o i-y w W2 G u > 2 W +0 CO W Cd W U u C O W y�,i „ > W C/1O a. G 2 Gc1.1 C4 OD La W Dr) P M 00 w •-I +i > a, a U en g u yy al u W ` PL 0 a - al g Cr] W u CO x 4 W U al Z we O a Y+ CCil x o O O aau w w CO w CO CO CO CO w CO wai ww a w asa a w Z ,F7 co') w 7 al a, a) a, m r-I 0 Ili N 0 a, a) a) a) al6 6 w � � wwwwawwwwwwwww >. x OD 2 w u u u u u P u u u u u u u u u u U a is' ro o w v Ex. x U a, .-1 ,.I ..1 +-I +1 4 rl 1.1 ri 1-1 T1 •.1 rl Ti Ti .2 id -1 x NI y .] m N .7 r] W x u of G G G G *+ G G G G G G G G G u a, 6 W 6 Z G 6 6 > 6 O 1.144 44 +1 M 6 " "I ri " "I vi vy 44 44 0. 0 W LI +i ,-1 .-I ,-I ,-1 a1 ., .-1 ,-i .-I .-1 .-1 .-1 .-1 .-1 a) Ca O Cd N O Z -, p 0 a 0 �fl › 000UwUUUUUUUUUtn3 Er 0 00 FE-4 F E+ F 2 coaxa a OE-4E421n H a W O 6 > U C.1 aw w w X O W a a In Ei -7 ti C C v v v -766 v -76 V -7 vb n -70 F N N 1/l in h V1 in 1/1 u1 h h 1n in in in V1 in try N n n Z x -7 -7 -7 -7 6 -7 eT -7 -7 -76 -T -7 d -7 -7 -7 6 1010 en 0 a Cr.) en en en en en en en en en en en en Men M en M en en en c+1 8 PC I I I I I 1 I I I 1 I I I I 1 1 I 1 I I I El0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O 6 21 n •-1 vv .7 .7 .7 v � v V d .7 7v .7nn vv O~ NT N7 NT N7 d .7 .T N7 NT N7 .T N7 NT .T N7 NT .7 N7 .r a. C 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 NT NT D1 01 01 01 01 01 01 01 01 01 Os ON 01 01 01 01 01 01 I I 1 —, .--, .-, .-+ .-. .r .-, .-A '-, .r .... . . . . . . Os -173- O ON N .-i N O O C'1 CO N H O ,-I %. In — .� w a - CD CO OD 'N N. m 2 2 a <'1 - c'1 cn r v a N .O woo AI} v, I a F?1 o s ul sO • FZ1 0000 c ao Uo 2wa Ln I CO .. In f; Z Oo a r°: a 7 —r- 00O a. o .• . W .. ,--I R. ill- in- F O 1 O '-. ..4 Z O O .1' CO N rn w y a I t l N F] 42 a0 a a CO IC w X Z a M W a N z PC < U-1 ^+ O v ''0 0 w W . — w O L H 'R h I H H 2 • z a w w .00 - o co -' w 2 F >' in I ,.1. 1/40 v1 6 CO CC Z 0.r F Z0, N 00v u'1 F a h CC v m X w 2 .-. w U vs le 6 ON a -i w w 2 I .O 1 CO N .01 r, O r < ti O 1n N CO 6 �i 1 N �I I >' 0 0.'. COI m o CO I N i t fL CO •'+ri I CO c-I C-1 H ¢ z a a I .R I <RiI z. 6 Pi: a z z co a cu w U z O m N F G 6 Z O G L -.OI W G *+ r1 q O a+ W u �i t0 01 w a+ U a+ F 4444 u p. •'-c' F-1 00 M x z a . O ° a, a + .- ., e M 00g0 w F W C X O X FF F O O O o 22 -4 en tivn O w --• .. .-, O W v v v v U E 1 0 44, 0:4 a1 6 2 . -174- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: WPM TA nRpeeTMwm OM BUDGET UNIT TITLE AND NUMBER: Summary DEPARTMENT DESCRIPTION: See individual units. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ R77'51 C onn,$ln c1 Jfl�lsi S1,n0v.61 Services/Supplies 1J/L 071 M ` 44s,an 828,08n 615 667 Capital/Credits 01104 -0- -(]_ Gross County Cost 1 711 15A l 154A,4n 1 697'91 1 639 122 Revenue 504 fi55 4R9,209 708 288 696.988 Net County Cost S 706..501 c 864,611 S 918 933 S 942.134 Budget Positions 40 39 5 42.8 42,3 SUMMARY OF CHANGES: See individual budget units. OBJECTIVES: See indivdual budget units. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY See individual budget units. FINANCE/ADMINISTRATIVE RECOMMENDATION: The Health Department has identified the following programs by priority for funding above the target amount. The total over 1988 is only $9,655. The programs are fully described on write-ups for discussion during the hearing process. (CONTINUED) BOARD ACTION: The Board approved the expansion of rural services only on a limited pilot basis with a requirement that the Health Department report back to the Board as they proceed, and do a needs assessment. (CONTINUED) -175- BUDGET UNIT SUMMARY (CONTINUED) Health Department Summary RECOMMENDATION: The above raises a number of policy issues for the Board: 1. Continued AIDS funding at expanded level over the one-time funding of .5 FTE in 1988 ($33,180). 2. Continuation of Well Oldster Program at current funding level ($10,830). 3. Continuation of the audiology clinics ($11,700). 4. Expansion of the rural nursing clinics to all communities in Weld County that do not have health services ($40,850). Policy issue is whether the county needs to expand services to every community, just because health services are not in the community; even though the patients may only be a few miles from major health facilities, e.g., Kersey, Erie, Lochbuie, Wattenburg, etc. 5. Rocky Mountain Poison Control Center is a shift of program costs from the State to the counties ($5,356). 6. With the prenatal health care crisis, the county may not have a choice but to become the last resort for care. As structured, the program would be at no net county cost. 7. Lab B testing is shown as a no net county cost. The policy issue is whether or not the county wishes to get into this testing service. 8. Community Health Nursing Services shows expanded services with offsetting revenues for the following areas: . Flu vaccinations . Day Care Center inspections, consultation, and education . Board and Care consultation, education, and inspections . Hepatitis B vaccinations Policy issues are expanded services, new enforcement regulations, and competition with other providers. 9. Groundwater contamination testing proposal is dependent upon sufficient number of property owners willing to pay fees for testing. Also, issue of competition with private sector is possible. BOARD ACTION: Resources available for the rural services must first satisfy the higher priority of the AIDS program and were reduced by $5,356. AIDS .5 FTE position is only funded for 1989. In addition, revenues from the rural health program were reduced by $10,550. The Board also did not approve expansion of Board and Care inspections or Day Care inspections, reducing revenue by $750. The total reduction of $16,656 eliminated two part-time nurses or 1 FTE. The Health Deparment, on a one year basis, can pay the poison control center charge while the State attempts to resolve the issue. All other items that were policy issues were approved. -176- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: BUDGET UNIT TITLE AND NUMBER: Administration -- 19-4110 DEPARTMENT DESCRIPTION: Overall administration of Health Department, including personnel, fiscal management, data & records management, procurement & facilities management. The Director is official registrar of vital statistics for Weld County. Records of births & deaths which occur in Weld County are kept & certified copies are available upon request from the deputy registrar. RESOURCES ACTUAL BUDGETED REQUESTED LAST Ft Y CURRENT FY NEXT FY APPROVED Personnel NEXT F FY 38NICesiSu.•IIes ,• ., 4 7 C ital/Credits 1 . Gross Cou Cost 4i ..4 484 496 39 00 Revenue 38 000 38 000 Net Cou Cost 38 -0- 0- S 1 Soo S o- B •iet Positions 1 12 14.2 14.2 SUMMARY OF CHANGES: Personnel costs have been reduced by $4,143 in the area of clerical support. Major increase is due to space costs for NCMC lease of building ($37,691). Increase occurred in office supplies ($700), postage ($1,700), subscriptions for Public Health Network ($1,250), memberships ($870), and mileage ($3,000). Vital Statistics revenue is up 39,440. The epidemiologist position was transferred from Nursing mid-year for an increase of 1 FTE. Budget reflects 2.5% salary increases. OBJECTIVES: 1) Issue birth and death certificates; Protection and Community Health Nursing; 3) Develop and ovide`) Provide fiscal and secretarial support to Health surveillance, control and health risk analysis andprogramevaluatio�iological investigations for public health WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY Birth and Death Certificates 5,090 Epidemologist Staff Hours 6,333 6 088 Administration Staff Hours 0 1,096 ' 27,144 25,056 1,088 25,056 FINANCE/ADMINISTRATIVE RECOMMENDATION: see summary comments. BOARD ACTION: No change. —177— BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: NP AT'PP nvvewrmPNT BUDGET UNIT TITLE AND NUMBER: Health Education -- 19-4130 DEPARTMENT DESCRIPTION: provides health education throughout the county. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel S -n- S 51 044 Services/Supplies -n- 13,340 Capital/Credits -0- 40.725 Gross County Cost -0- 117.109 Revenue Net County Cost S -0- S 117.109 Budget Positions 0 2.5 SUMMARY OF CHANGES: New budget unit created out of the Community Health Services unit for a total transfer of costs of $117,109. OBJECTIVES: Provide health education services throughout Weld County with special emphasis on AIDS, teen pregnancy, and injury prevention. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Health Education Service 1.0 FIE 2.0 FTE 2.5 FT! FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend transfer of $117,109 to create Health Education budget unit. BOARD ACTION: Board authorized creation of this new budget unit and a transfer of $117,109. —178— BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HFALTH nRPARTMRNT BUDGET UNIT TITLE AND NUMBER: Community Health Services -- 19-4140 DEPARTMENT DESCRIPTION: Holds clinics for TB, VD, maternity, family planning & blood pressure screening. Provides immunizations; physical assessments, screening, counseling, & teaching of senior citizens in clinic setting; home visits for adult health promotion, mental health & retardation, chronic diseases; community activities & licensing of ambulances. Provides health education throughout the County. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Q ,.n\2,7 C 451 545 S 591 551 S 402 066 SerVICes/SUPPIieS 1Af),12A 199.7_28 307 070 285.638 Capital/Credits 90&981 217) 2 260 919 259.728 Gross County Cost 796 816 881 415 1 089.540 947.432 Revenue 197 442 167 618 355.457 344,157 Net County Cost S 594 394 S 773 797 S 734.083 $ 603,275 Buret Positions 17 17.5 19.3 15.5 SUMMARY OF CHANGES: Salaries reflect an increase of 1.3 positions for new programs with the difference in the request and recommended being .5 FTE for AIDS education funded on a one-time basis in 1988. An epidemiologist position (1.0 FTE) was transferred to Administration, 1.9 FTE has been added for the prenatal program, .4 FTE added for community health nursing services to be paid for by fees and 2.5 FTE transferred to Health Education for a net increase of 1.0 FTE. Overhead gross county cost and net county cost increased due to a space utilization cost adjustment. Medical supply costs continue to skyrocket, as well as volume increase for new programs. Professional services are up to accommodate new programs offset by revenue. Revenues are up $156,539 due primarily to prenatal clinic ($95,400), and fee increases. Salary increases equal 2.5%. OBJECTIVES: 1) Continue to assess fee collections/billing, increase collections and patient donations; 2) Explore the availability of other resources for revenue, i.e., grants; 3) To continually re-assess current programs in order to provide optional services to the residents of Weld County. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY General Clinic Services 11,405 10,193 10,498 Family Services 4,427 4 021 4,141 Children's Services 1,873 1,714 1,766 FINANCE/ADMINISTRATIVE RECOMMENDATION: See summary comments. BOARD ACTION: See summary. Board authorized the creation of a Health Education budget unit, thus transferring $117,109 to that unit and 2.5 FTE. The Board reduced unit by 1.0 FTE of part-time staff with a total cost reduction of $16,656 for a total of 15.5 FTE's. -179- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HEALTH DEPARTMENT Health Protection Services -- 19-4170 BUDGET UNIT TITLE AND NUMBER: D Agnato��Qr.pImTI�N. Serves to improve the quality of life for all county residents by requiring sa e, e^alt'fu , com or -able living & working conditions & by striving to enhance the individual's total environmental well being. Services include technical assistance & consultation, monitoring & sampling, inspection & enforcement, education & planning activities. The laboratory purpose is the prevention & control of communicable diseases & the epidemiological study of disease. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel S 250,245 $ 257,005 $ 283,473 $ 284,904 Services/SuPPlies 41,829 52,486 73,633 67,634 Capital/Credits 91,704 134,974 141,075 184,043 Gross County Cost 383,778 444,465 498,181 536,581 Revenue 100,833 112,998 134,198 134,198 Net County Cost $ 282,945 S 331,467 $ 363,983 $ 402,383 Budget Positions 10 10 10.5 10.5 SUMMARY OF CNA mgr Personnel services reflect part-time Environmental Health Specialist (.5 FTE) for water testing and Lab S-testing ($26,468). Service and supplies are up $21,147 in the area of lab supplies, travel, memberships, and motor pool. Revenues are up due to water testing ($13,400), and Lab B fees ($11,300). Salary increase of 2.5% are included in final budget. OBJECTIVES: 1) Reduce the potential of human encephalitis cases by monitoring the occurrence of •infected vectors and the transmission of the virus to sentinel flocks and horses; 2) Improve air quality in Weld County by a reduction of the number of actual violation days; 3) Reduce the potential for water borne illness by monitoring water systems and rejuvenating 95% of all contaminated water wells found; 4) Reduce the potential for food borne illness by inspecting all food establishments in the county at least 2 times in 1989; 5) Provide septic program services and reduce contamination by achieving a 100% rate in correcting failing systems. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Inspections 2,771 2,770 2,775 Investigations 1,417 1,500 1,500 Evaluations 3,374 3,300 3,300 Medical Samples 4,442 4,400 4,400 Water Samples 4,709 4,500 4,500 Waste Samples 284 275 275 FINANCE/ADMINISTRATIVE RECOMMENDATION: See summary comments. BOARD ACTION: Board approved budget as recommended. Groundwater testing program with .5 FIE was approved. -180- J A A L "SCHOOL SUSS . . 1 tit ' V ' 1 % (11011;) %ILLY ail:1 r HUMAN RESOURCES FUND ei SCHOOL BUS .j :,: : 1.1 1 5 (110011#114) } ;IV 'til.. m HUMAN RESOURCE FUND The Human Resource Fund is budgeted for the most part, at the 1988 funding level for 1989. Being totally reliant upon State and Federal funding sources, Human Resources continues to operate in an environment of uncertainty. The HRD 1989 budget has been constructed based upon the best available information on the funding levels. It is very likely that many of the amounts will be changed between now and the actual execution of the 1989 budget. The primary programs of HRD are associated with the Job Training Partnership Act (JTPA) , funded under the Department of Labor, Employment and Training Administration through the Governor of Colorado. This program is anticipating $1,499,077 for 1989. In addition, the Job Service contract will be for $247,352. The Human Resources Fund is totally funded through State and Federal programs with the exception of the 25% local match for the Aging Program, which amounts to $10,756, $80,000 for Welfare Diversion, and $119,347 to subsidize unrecovered indirect costs to the County. It should also be noted that the Welfare Diversion Program has linked HRD and Social Services very closely. Social Services' AFDC budget is recommended at a lower funding level in anticipation of the HRD Welfare Diversion Program and Community Work Experience Program continuing in 1988. The 1988 budget is anticipated at $380,000. Other programs of HRD remain relatively stable fiscally and programmatically with the following 1989 funding levels: CSA-CAP $ 152,207 Headstart 565,715 Transportation 200,000 Supplemental Foods 187,000 Area Agency on Aging 202,198 Senior Nutrition 188,000 Job Service 247,352 CSBG 47,330 HEW Handicap 20,271 DOE Weatherization 14,875 Migrant Headstart 572,000 Headstart-Tech. Assist. 9,360 Weld County must continue to be in a responsive position to react to Federal and State administrative and budget changes in 1989. -181- N t!l O I O I IIIIIIIIIIIIOINII a W Ch .N-' N ^ mD000 OOOOOOOOOOCO 'n OIll00 1 0 1 I I I I I 1 1 I 1 I 1 I C' I M I I d U CO .. O ul Ol N grn .r N •o N. N. 2 I'i " O Vl Vl O NY N it V N I • Ga I I I I I I I I I I I I O I N II W n ^ �'1 O I O I N N. - 'O 000 OOOOOOOOOOOO In O tll O O @ W o f •-E N 0, M I O I IIIIIIIIIIIIONIMII I E Ol U .-'.. O ill Ch N CD . P. N.N O N. "" O 'll co CO V T N W a vT W V --+ MO I O 1 IIIIIIIIIIIICOINII W h n V 60 0 0 0 O O O O O O O O O O O O C O UI O O'O N ao M I O I IIIIIIIIIIIIMIMII 6 CO .•E H CO V O .-4 ON O Ol O A H7. N O 03 .. N. Z W W W CO 111M en N .J a 0 W Z ' "' W o W W Ci r\ 6OnV N U CG 6 O P, V N V V n 00 V u on .-H -.4.M-• O cc, aN 4) C n in OD OD r-7 W I N co . --I .7 MD O M ill O0 CO 6 .>4 N. hn COW CO V V nMO• r r of C11 W Vl W CT 0 CO O .-' O mp 00M .. , H C4 O\ N .-' .r .-' N. .^i Ch •D O CO O Vl V O1 M .r tin V CA .Or ul t k• CO U O .+ U M V ^"• N M V M Cr) N �O 1'1 O O O\ 6 CC N r-... N co .� Cu oe W >4 a a 6 2 z 6 z 2' O G a! O t 2 • a/ rl •N CO 0 W y' "1 cd O G Y' O G 1.4 CO 'O CI M L al ga/ r1 "-I y G a! Ix 0. CO u M C li ' i3Od I. •.O4 > �7 N • ""I 01 H MAO O CO a+ ..-I 6 Cl • o iJ CO W vi o ,3 11 al 1J A A u 31 6 w 14 U G H CO rI CJ r1 c0 al O O O y W Z Cr) 'O 0.1 L 4+ .-1 G dal CO G N ixa 0.'o-I W O CI O 0 2 M' ro - 0v w ea e Nq ,°-I-I 4.1 3 0 6 0 � w H O W 0 V O +Gi aroi U "'I I-IV co W CO t-I iJ 1.+ CO H Ct• i+ .0 ti- t W .-1 "'I N F O H U .Ci 2• fi N m u u > N Ii H Ii N L+ O U H CO CO O .d 6 m 'C U• V U el 6 > pW O ,a CO IC IC H O u O H r O Cn al al '-1 O ' 1 '-I • O • O i N /+ 2 a c a, a, • G N N W H Al 0 H 1 W H H G1 O W ,...7 H h H a1 W W �W' 1o1 6 '0v " ''i li 'O H 6i666666d 66644 ‹C2 co p, C H w H '4 N •V "~i 4° `01 H Et 'Et HHE HHHFF HHH H o OU tixx = ME = cn ti ^n h h ti 's in ti ti h ti h ^7 '•', "-, ,, cv H 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O 2 W4,..1 ..r ., •-• .-4 V V V V V V V V V V V V V V V V V O W M en en fn M en M M Men en on C1 co en fn en en M en en en en en 0 41 en en en M en en en en en M f n en 1 n en en en en en en M c n en en en 0 0 0 0 0 0 0 I I I I 1 1 1 1 1 1 1 1 O O+ ..4 O N en V r` O O O O O O O O O O O O O O O O O 6 V •O �O 6 6 'o l0 O .-+ N en .7 eO n CO 01 O N V co Ol en O NO mD NO 666 NOMM MMMMMMM V V V V V 'n vl6 1 1 1 1 1 1 1 mO6) 6 mDmD MD 1OvD bVD mD vD VD VDV) VD 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 N N N N N N N N N N N N N N N N N N N N N N N N -182- 11. 0 I ul Oo ,D .o I o0 0 ,O ul P. CD P. N 0000 P. til C0 ,O h. 000 O ul CO -to .7 en w] W I N O I CO P. N .-IN 1 0 0 OI. M MO M N. C LO CO N P. .YO, nt en Om 00 In O, 0 CA .t Z a. CA tnm .-i .ti N N 1O LnM OO .. CO - O .. 0 H r0 ... .r .4 .-r M .7 X OD v I .7 dt M} 4T 4}I 69- 0 I f'-+ C) I u100 ‘17 VD 100 o -01 in n O In N W 00 00 P. CO .-OI• C OO 0 un m .70 .7 M 0 E. N O I 0 wtn I O O O M MO en iC7 CO N N1/4 .7 O, r. m M O W 0 0 to D, 0 0 v � T to 00 .--. .-. N N1O MM CO .-. CO O -. m4 FM •-•I .. M 0 .. ON en �O U v vI W a 4i• vt 4r 4s 4,II • 44 44 I ^ LI1tn I In000ol. 0orn 0 \0 In 001 0 In 0 o i. V1C0N O, o NO Ott, N 00 O N F D. I N ul I CO n u1 -.1• NIt, ,0 .7 On n 00I 0 N- 6 F O N P. .7 tT n t70"4 .0,D.7. 1G O 0 00 0 O 2 H $ O1 ul co .-. .-I N N ,O .. M M O1 ... P. 00 0 n Z W VF] a. m4 H .. ". N en M .-. .7 n a a `7a M I X 2 U 9 64 4:9- .t vt W U > W W Pi VD t0O to I I I .7 MMM ,O I ,0 O� C 0D O, tD ,D 000 to ' VD ,00 O to M (N .71 ‘.O 0 U a. '.7 W .. CO Cr. 00 I I I O .-. P. TO, 6 .YI n " I P. .7 .-+ N M CO PS 0, a CO I. n .0 00 n .. .. 0 T O Ch M .4 a w CO C.) 0 .--4 �. 0, .-. N —I m-I M .^i N N O CO N MI 7. 0 0 C, 6 x I en en P. W >. IX a C Z £ W a C £ 2 Z t .. N W .Ti W r-. 01 •O 00 CO 0 > l 2 a CO LO 0 O 0 m 0 a W Z O R7 •.I O H al 0 U a P. w P. 1. 0) p 0 a H W H v ". m m g 00 m.. .ti F Z CO F CO t0 G G u o w CO i+ G 00 2 W C/) 0 U £ O 0 G 0 m0001I P. O U 2 y„ 0 0 P u 6 6 y 0 0 0 6 w > c 0 CID 007 Cl) w FP N o 0 t0 ate, u CO o O w 7 G X CO W "•I 2 ,. G •"I ,-I W 0) f D 0 Co W 'O CID ;14 O o 0 ,`°, O. 1. >, >, m k 1. U I.I >, a a H u Z o 5 0 0) U Q £ 4.+ 4.+ a m u41 0 to 10 x 6 CID G w .G2 G G 00 0 V. G F X I. u gE P.3 V0] 4! u O C7 a1 01 01 2 2 0 .-1 w 2 al M Ei >. GI V] V7 m m N CO W 00 H V) Z w .-0) I—I al W W CCU Pk G r7 .3. 6 W COd a. U S W F P. U 0. 4! QUO t0 ... M CC CD C.7 C I < W F O Co rig XI 7.r. 0 C7 a1 1. H C W ai 0 O H 0 01 F 62 IX H 00 IX w C..) C.) W W 0 UU6C VIM .a h6 F 0 O7F F F F 00 000000 0000 .. 0 CO CO .t .t .7 .7 .7 .t .t .7 .7 .7 .t .7 n m. .-I ..I 2 a. M en M en 1 en en en en en en en M M n a W en en M en en en en en en en en en Men en en O PO 111111111111 I I I I U Z 0 0 0 0 0 0 0 0 0 0 0 0 O O 0 0 U .7 uI 0 .. In ,0 I. 0 .-. N U1 ,0 .. OCh C 2 ,O ,O N. I. I. I. I. CO CO CO CO CO CAM CO 00, ,O to ,D 1/4O %O tD 1/4O1/4O 1/4O1/4O1/4O ,O ,O 10 1O ,O 1 1 1 1 1 1 1 1 1 1 1 1 I I I I m4 m4 m-I m4 N N N N N N N 01N01 N N N N N N N -183- O I. N ul „ O 0 I. 0 I ul O O N l0 I O O t. 0 0 1 I I 1 I N in N u1 .' 1. 100 OOO I. ul CO N N- 000 .10000000 en F� W a a "4 cry i. N c.1 O NO 1 OI. u1aN I OOc.100 1 1 1 1 1 N. 6 UO r. „II• ul0 CA CV NI. .7 ar. Ocn OOa00 .7 H GO .CA . CO — .74D N N ul c0 ... .rN cn 0 u1 cn .ti CD CO 0 W C0 O N u1 u1 „ ... „ '-4 .r N c'1 .7 69-I 0 W O I. N u .< CD O I. O I u100 N l0 I OOI. O O I I I I I N Ca u1 Nun .+ ncn 0000 n ulON I. 000 .70000000 en Z F. a a ... t•11. N m0 N 0 1 a01, u1ON N I OOMOO I I 1 1 I N. O I. FI. u1 O 0, N N I. .7 a n CO c+1 O CO a O O .7 Z. a co .-i .7 'oN r. ul CO — — NM l0 u, M "IO CO 0 6 0 .-i .7 O N ul ul .--4 .r .. ,... — N en .7 W P'. v! — H O I. N u1 ., OOr. o I un OON 10 1001. 00 1 1 1 1 1 NI Z u1 N u1 .-. I. O 00001. u1ON N. 000 .70 0000 00 en CO H a —4 ors l. Nc+10 NO 1 O r. cno 100 n100 11 I I I w� Cr) Z O a . . . . . . . . . . . . . . . . . . . F W co I. — I. ul CaNNr. .tan OM OOCOO W ad C] a co .r .710 N r. u1 co .-. .-i N n1 ‘O u1 r, - 0 CO O 0 C ai GO CO t0' ... .7 O N ul ul .-I .-. r••4 14 .-. N M w� t q tR v I q v�I II H Co. H a q q C 00 .7 even -. C) C) I. ul I ul O O .7I. CD C) a000 IIIII ul1 CO W W 0 ul u1 .71. c0 OO -4 O r. ul 03 CO aO N 000000 000 N W C S Z H » en mo C.1 c0 N Cn O N ul I O 1. ul .. N in yO .7 O O O I I I I I n . . . . . . . . . . . . . . . . . . . . W . ,z F co .--. .7 r\ .-I O a O N I. .T a I. a „ O 10 .7 O O l0 U H 2a N O .7ON co ul co „ .-� N cn v0 .-iCr) en CD 0a O^ P. H W .-i en O N u1 c'1 ... "I ..I F M .-i N n pc as O Z 0 °1a Ioe- en W 0 WI o a CO W W a. n N Ch OD CO -.7 u0 l0 ,r ul ul I I o r, en oenr- .7ooaO COO VI C 6 O iD M CO v0 c4 NavD CO CO -4a vD „ r- CA v0 .7 ul Ola cnC r X a w a t.rl <n � 'C . �om .I tC I I CO I. I. sDOOc+lu1N- COCA1. .0 .. �nl 6 . N.> . . . . . . . . . . . . . . . . . . . CO ul 00 -a- •1 c 0 .n .I .7 CO .-.7 I. . .-. Li) .7 .+ ul .7 a 0.en .-r ON 1Opal Z >' U O N O COO N — COO .7 a .-. M cl N COO l0 COO ON a .7 V n I C C 0 O Nun M — .4 .-. u1 I CO 6 CO A4 I MI a 44 0 W = a a 4.4 m m 00 w CO W W aJ 'G 00 0 W q >cra O. 0 U O 0 N 0 Z as C hi W a. 00 X w O I C W Z H w u CO t 00 00 G G W CO Fi G CIell 40 G G u 0 00 U H 6 ✓•a F 1.+ 'O G 0 CO 00 HI err W 4J 4i I G 11 01 a p. E N 16-I I-i o w rI C C 0 rI 'I 0 ar 0 WI CO F1 Cc0 I-I G.y-I N 0 0 O G G O0 N 1 co r1 g F Oi. U COH 'p ,-I O..ri O O C O o 1- GO M CO fW4 G FL SL 0 40 al W W aJ G C illU `0 CO c0 0. 4) 2 A >. N 0 02 > Z 0 O F W U `O al a� 7 C U C C 0 ,£ 0 0 O N 01 'O 0. 6 G1 D. r H M +i co ++ S G O ,10 CS) CO G G 0 0 a) t+ q al N CO }+ N .Z' O7 L al co 1.4 al u W W al a! m M M N OW V q1 E 1+ H al u Ju G C W rll W I I C C al mourn W W a P. fM-i U F H w alF Y O 10 I O) a7O .-I H 3 UOO G CO 00 -0 I Fa W 8 u 'O 'O la 1 0. N CDC.) CO c0 ct G w .-I F o 6 P. 6 .n C a co co oo< a.Po W as w al a CC 6 ¢ W O ti "'i2 SSX Urn W GUU < C 660OmCH3q .czpz H H O 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 0 0 0 Z Oa Oa „ O .-. N .7 ul O .-. in uO 1. O .-. N ul uJ a O .. W .Y .7 ul 10 O 10 4) 4D n r, nn nOOOO00O a a O W '0 '0 10 c0 vD O c0 .0 4D OOOOOvD OvD 4D c0 v0 vO CD U i t IIIIIIIIIIIIIIIIIII C N N N N N N N N N N N N N N N N N N N N N -184- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME:HUMAN RESOURCES Job Training Parternship Act.Discretionary Grants BUDGET UNIT TITLE AND NUMBER: DEPARTMENT DESCRIPTION: RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 349,806 $ 375,000 $ 375,000 Services/SuPPlies CapitaUCredits Gross County Cost 349,806 375,000 375,000 Revenue 349,806 375,000 375,000 Net County Cost $ -o- S -o- -S =0- S -o- Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer several JTPA discretionary grants in accordance with DOL rules and regulations; 2) Provide services to eligible or targeted clients as specified in each JTPA grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY FINANCEJADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -185- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: Job Training Partnership Act (IIB SYEP) -- 21-6480 DEPARTMENT DESCRIPTION: To fund the administration and programmatic activities of eligible clients. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 239,872 $ 247,407 $ 375,722 $ 375,722 Services/Supplies 56,036 73,901 112,228 112,228 Capital/Credits Gross County Cost 295,908 321,308 487,950 487,950 Revenue 295,908 321,308 487,950 478,950 Net County Cost S -o- $ -0- S yo- $ -o- Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with DOL rules and regulations; 2) Provide client services to eligible youth as specified in JTPA TIE SYETP grant approved by the Board. • ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Staff Hours 2,900 3,200 3,200 Clients Served 219 370 ' 370 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. —186— BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME:HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: Job Training Partnership Act (IIA) -- 21-6490 DEPARTMENT DESCRIPTION: To fund the administration and programmatic activities of eligible clients. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 483,833 $ 563,258 $ 707,790 $ 707,790 Services/Supplles 240,704 241,396 303,337 303,337 Capital/Credits Gross County Cost 724,537 804,654, 1,011,127 1,011,127 Revenue 724,537 804,654 1,011,127 1,011,127 Net County Cost $ 0- $ 0- .$ �0- $ Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with DOL rules and regulations; 2) Provide client services as specified in JTPA Till grant approved by the Board. WORKLOAD MEASURES SAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY Staff Hours 24,960, 25,000 28,000 Clients Served 413 525 650 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -187- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: State - Job Service -- 21-6510 DEPARTMENT DESCRIPTION: This department will fund the administrative and program staff costs for operating the Employment Service Office in Greeley. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 156,144 $ 197,882 $ 156,250 $ 156,250 Services/Supplies 113,806 49 470 1 91,102 91,102 Capital/Credits Gross County Cost 269,950 247,352� 247,352 247,352 Revenue 269,950 247,352 247,352 247,352 Net County Cost i S -0- $ -0- '$ =o S 0- Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Provide client employment services as specified in contract with the State of Colorado and Weld County. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED Staff Hours LAST P( CURRENT FY NEXT FY 14,250 14,250 14,250 Clients Served (Placements) 6,500 6,500 6,500 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -188- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: Head Start - Basic PA 22 -- 21-6600 DEPARTMENT DESCRIPTION: This department funds all Head Start activities. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST Fr CURRENT FY NEXT FY NEXT FY Personnel $ 373,993 $ 354,074 $ 354,074 $ 354,074 Services/Supplies 194,554 211,641 211,641 211,641 Capital/Credits Gross County Cost 568,547 565,715 565,715 565,715 Revenue 568,547 565,715 565,715 565,715 Net County Cost $ -o- $ o- S =o- $ -0- Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with HAS rules and regulations; 2) Provide client services as specified in Head Start grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED Staff Hours LAST FY CURRENT FY NEXT FY 44,400 45,600 45,600 Children Served 325 325 325 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -189- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: Head Start Handicap - PA 26 -- 21-6610 DEPARTMENT DESCRIPTION: This department funds Head Start activities for special education students. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 7,393 $ -0- $ -0- $ Services/Supplies 12,878 20,271 20,271 20,271 Capital/Credits Gross County Cost 20,271 20,271 20,271 20,271 Revenue 20,721 20,271 20,271 20,271 Net County Cost $ 0- S -o- '$ -o- S Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with MIS rules and regulations; 2) Provide client services as specified in Head Start grant approved by the Board. WORKLOAD MEASURES SAL ESTIMATED PROJECTED `T FY CURRENT FY NEXT FY Staff Hours 1,350 250 250 Children Served 44 45 55 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. —190— BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME:HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: Head Start - Training & Technical Assistance -- 21-6620 DEPARTMENT DESCRIPTION: This department funds Head Start activities for training of staff and parents. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies $ 10,724 $ 9,360 $ 9,360 $ 9,360 Capital/Credits Gross County Cost 10,724 9,360 9,360 9,360 Revenue 10,724� 9,360 9,360 9,360 Net County Cost S -o- S -0- S =o- $ -o- Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with HITS rules and regulations; 2) Provide staff and clients training as specified in Head Start grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY Staff Training Hours 4,000 4,000 4,000 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -191- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME:HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: Migrant Headatart -- 21-6640 DEPARTMENT DESCRIPTION: This department funds all Migrant Headstart programs from May to September each year. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 236,322 $ 380,000 $ 574,000 $ 574,000 Services/Supplies 147,978 CapitaUCredits Gross County Cost 384,300 380,000 574,000 574,000 Revenue 384,300 380,000 574,000 574,000 Net County Cost $ -0- S 0- $ -o- S -o- Budget Positions SUMMARY OF CHANGES: The Migrant Head Start Program has been awarded expansion money. This accounts for the increase when it is combined with the cost of living increases received. Budgeted at current year funding level. OBJECTIVES: ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Children Served 272 300 3OU FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. No change. BOARD ACTION: -192- BUDGET UNIT SUMMARY • AGENCY/DEPARTMENT NAME: HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: CGSB -- 21-6650 DEPARTMENT DESCRIPTION: This department will fund administration and transportation activities. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST Pt CURRENT FY NEXT FY NEXT FY Personnel $ 65,447 $ 82,677 $ 82,677 - $ 82,677 Services/Supplies 82,449 69,530 69,530 69,530 Capital/Credits Gross County Cost 147,896 152,207 152,207 152,207 Revenue 147,896 152,207 152,207 152,207 Net County Cost $ -0- $ o- $ =o- S -o- Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program with CSBG rules and regulations; 2) Provide client services as specified in CSBG grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED Staff Hours LAST Fl CURRENT FY NEXT FY 4,890 s 5,000 7,UUV Number of Rides Provided 187,000> 190,000 200,000 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -193- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: BUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: Supplemental Food -- 21-6700 DEPARTMENT DESCRIPTION: This department is in charge of the overall operation of the Supplemental Foods Program. Expenditures include personnel, benefits, nutrition education, overhead, gas and oil, etc. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel S 6t 095 S 187.535 $ 187.000 $ 187,000 ServiCEIS/Supplies 30.736 Capital/Credits Gross County Cost 91.831 187.515 187,000 187,000 Revenue 91.831 187,515 187,000 187,000 Net County Cost S -0- S -o- s =o- S -0- Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with HHS rules and regulations; 2) Provide client services as specified in Supplemental Foods grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY Administrative Hours 245 250 250 Distribution Case Load 35,683 36,000 36,000 Certification Case Load 6,188 6,200 6,200 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -194- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: MINA Rvanrmr vc BUDGET UNIT TITLE AND NUMBER: DOE - Weatherization -- 21-6750 DEPARTMENT DESCRIPTION: This department is in charg e of the overall winterization program. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel C ',coo Services/SuPPlies C "�i7S c 14,875 c 14,975 7911R5 Capital/Credits Gross County Cost 14,684 J' 14,875 74 X475 74 R75 Revenue Net County Cost 74 f,R4 1!,1275 1[,R75 14.875 a _n_ q -0 4 =0 Budget Positions s 0- SUMMARY OF CHANGES: Budgeted at current ram ro p g year funding level. OBJECTIVES: 1) Administer program in accordance with DOE rules and regulations;as specified in grant approval by the Board. 2) Provide client services WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY Staff Hours 421 500 500 Clients Served 165 170 170 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -195- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: Community Development Block Grant -- 21-6760 DEPARTMENT DESCRIPTION: Provide Emergency Community Shelter Housing. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies $ 19,750 $ 19,750 $ 19,750 Capital/Credits Gross County Cost 19,750 19,750 19,750 Revenue 19,750 19,750 19,750 Net County Cost $ -o- Budget Positions SUMMARY OF CHANGES: This grant was subcontracted to Weld Information and Referral Service in 1988. OBJECTIVES: ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -196- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RRs0TIR(7. BUDGET UNIT TITLE AND NUMBER: Community Development Block Grant -- 21-6770 DEPARTMENT DESCRIPTION: This department will fund expanion and renovation of existing emergency shelter facilities. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies s 27 580 S 27.580 S 27,580 Capital/Credits Gross County Cost 27 580 27.580 27,580 Revenue 27.580 27.580 27,580 Net County Cost s -o- S -o- Budget Positions SUMMARY OF CHANGES: This grant was subcontracted in 1988 to Greeley Transitional House, Guadalupe Center, and A Woman's Place. OBJECTIVES: 1) The program objectives Te to expand structures for use as shelters, renovate, rehabilitate and repair exig shelter sts g shelters up to facilities,building convert code standards. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST Ft CURRENT FY NEXT FY FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. —197— BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: OAA Area Agency - Administration -- 21-6800 DEPARTMENT DESCRIPTION: This department will fund administrative activities for the area agency on aging. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 29,070 $ 28,166 $ 28,166 $ 28,166 SerViCes/Supplies 8,805 10,756 10,756 10,756 CapitaUCredit8 Gross County Cost 37,875 38,922 38,922 38,922 Revenue 27,119 28,166 28,166 28,166 Net County Cost S 10,756 $ 10,756 ' $ 10,756 $ 10,756 Budget Positions SUMMARY OF CHANGES: Budgeted at current year funding level. OBJECTIVES: 1) Administer program in accordance with HAS rules and regulations; 2) Provide client services as specified in Title III grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Staff Hours 1,893 1,900 1,900 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -198- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: AM Title III-B -- 21-6810 DEPARTMENT DESCRIPTION: This department funds contractual agreements with agencies in Weld County, in order to provide other services to senior citizens. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies S 121.797 S 161.297 S 163.276 $ 163,276 Capital/Credit8 Gross County Cost 121.797 161,297 163.276 163,276 Revenue 121,797 161,297 163,276 163,276 Net County Cost $ -o_ $ o- Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with HAS rules and regulations; 2) provide client services as specified in grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST Fr CURRENT FY NEXT FY Units of Service 20,875 22,000 22,000 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. —199— BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RESONRCAS BUDGET UNIT TITLE AND NUMBER: AAA Case Management Grant -- 21-6820 DEPARTMENT DESCRIPTION: Special AAA program for development of a coordination plan of services in Weld County to the elderly. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel 4 17,94 4 1(l5nn 4 -0- S -0- Serwces/Suoolies LS4a Capital/Credits Gross County Cost 71 761 16 500 -0- -0- Revenue 2t 76] 76 500 -0- -0- Net County Cost s -o- s -o- s -o- s -o- Budget Positions SUMMARY OF CHANGES: This is a Development Grant. Will be funded in 21-6810 next year. OBJECTIVES: ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY FINANCE/ADMINISTRATIVE RECOMMENDATION: No change. BOARD ACTION: No change. -200- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RR. o m BUDGET UNIT TITLE AND NUMBER: AAA Title III-C-1 Congre ate -- 21-6850 DEPARTMENT DESCRIPTION: This department funds all Senior Nutrition activities. RESOURCES ACTUAL BUDGETED REQUESTED LAST F? CURRENT FY NEXT FY ANEX Personnel NEXT Y F FY Services/Su.•Iles �� 1 000 C- .' : redits Gross Cou Cost 6 6 62 150 000 150 000 Revenue 185 616 136 620 150 000 150 000 Net Coun Cost -0- Bud r et Positions ° SUMMARY OF CHANGES: Budgeted at current ram ro P 8 year funding level. OBJECTIVES: 1) Administer program in accordance with HITS rules and regulations; 2) Provide client services as specified in Title III grant approval by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST F? CURRENT FY NEXT FY Administration Hours 2,584 2,600 2,600 Meals Served 52,060 65,400 65,400 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -201- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME:pinMeN RFsnlmcpc BUDGET UNIT TITLE AND NUMBER: AAA Title III-C-2 -- 21-6860 DEPARTMENT DESCRIPTION: This department will fund catered meals. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies Q 64,871 S 3(14n9 S 38 000 S 38.000 Capital/Credit$ Gross County Cost 64)473 1/4 409 38 000 38.000 Revenue 64)73 34 409 38.000 38.000 Net County Cost s -0- s -o- Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with HES rules and regulations; 2) Provide client services as specified in grant approval by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY Meals Served 20,926 23,000 23,000 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -202- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME:UNMAN RE.OHRCFR BUDGET UNIT TITLE AND NUMBER: General Fund -- 21-6890 DEPARTMENT DESCRIPTION: RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel -0- q 0_ Services/Supplies Capital/Credits 119.347 119.347 Gross County Cost 119,347 119,347 Revenue 119,347 119,347 Net County Cost Budget Positions $ -0- $ -0- SUMMARY OF CHANGES: This department reflects the cash equivalent of the indirect costs from the county to HRD to subsidize programs. Total indirect costs for HRD/Eeadstart are $299,347 with only $180,000 recovered, leaving a subsidy of $119,347. OBJECTIVES: n/a WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST F? CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -203- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME:HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: Transportation -- 21-6900 DEPARTMENT DESCRIPTION: This department funds vehicle replacement. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies Capital/Credits S 195.564 S 100.000 $ 200,000 S 200,000 Gross County Cost 196.564 100.000 200,000 200,000 Revenue 195.564 100.000 200.000 200,000 Net County Cost S -o- , $ -o- $ =0- S -o- Budget Positions SUMMARY OF CHANCES: This department funds vehicle replacement. May incur additional costs because of expansion of transportation services OBJECTIVES: ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -204- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RESOURCES BUDGET UNIT TITLE AND NUMBER: Job Diversion -- 21-6910 DEPARTMENT DE> IPTION; Pass through of State/Federal job diversion funds associated with AFDC clients diverted to HRD jo programs. RESOURCES ACTUAL BUDGETED REQUESTED LAST FY CURRENT FY NEXT FY APPROVED Y $ 194,740 NEXT FY Personnel $ 296,000 $ 380,000 $ 380 000 Services/Su lies ' C- 'ital/Credits Gross Cou Coat 194,740 296,000 380,000 380,000 Revenue 114,740 216,000 300,000 300,000 Net Cou Cost $ 80,000 $ 80,000 S 80,000 Bud!et Positions $ 80,000 SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: WORKLOAD MEASURES 'DUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -205- Wilk COLORADO -206- J - .r. L .i .., • _INNIS? lir; i I UPI 'I jet a I li x•¢M ..i it • I b r ECIAL REVENUE FUND , r 1 �} -4 r ■ AI' mill I ', r% ill I II "jai III jp. Ink■ %III u■-.� - I . f l late,� .. -., ► .j , . I• RA -ill , ti SPECIAL REVENUE FUNDS Special Revenue Funds are established to account for taxes or other earmarked revenue of the County which finance specified activities as required by law or administrative action. CONTINGENCY FUND: The Contingency Fund is funded at the level of $1,021,000, up $21,000 over 1988. It is recommended that this amount, coupled with the $575,000 carry— over fund balance in the General Fund be retained, especially with all the uncertainty of state and federal funding and oil and gas tax collections. SOLID WASTE FUND: Funded at anticipated revenue level of fees at $125,000 plus $287,000 in beginning fund balance. $22,000 is committed to offset environmental health costs ($12,000) and trash pickup program ($10,000) . The remaining $390,000 is allocated improvements to WCR 5 near the Erie landfills. CONSERVATION TRUST FUND: The Conservation Trust Fund is budgeted at $154,074 based upon the anticipated lottery revenue for 1989. The recommended budget is only $154,074 and reflects the Board 's current policy position on the use of the funds for 1989 for Island Grove ($114,035) and the Missile Site Park ($15,569) . Capital items totalling $23,000 have been requested. The remaining funds of $1,470 are undesignated. -207- 'S I v • � 0 IN E-4 0w o+ 1 O I-1 6 C9 ao .t Z a' to v - - ww N. 0 IN C F O 1 O z W QM v 1 a In vl O PC u x w 49-fra a F ^ O M I N- 6 co z E co N N O N z 0 -D F W .-• W n x wx k.x w x O -t 0 F 6D+ � � � v a CO N --7 N. v o °:CO O 6 0 o, a vs 49- E 6 x z z z z cc z 0 a tk 0 F z 0 a 0 a+CO 4J a m v w a > m u F • x cn CO Z a rn o a W M M O W I 0 0 O O 6 z O O O 1 1 -208- v v N. 0 0 0 6 w CA CD CO v -4 z fl rn U U - - w w G v v • 0 0 z 0 0 Z W 01 �+ oo v 0 � • a o 6 a vi• W- E-4 I en en W F N. N. G Cr. a z W a o a a 6 W— — — R a Ca. 7 G 49- Fl I~ CO G G C en en I Z C >+ NI 00 a w Izm CV CNA F 0.i E W -. --� — CT Co a >4 W a Co Z W U ar 49- O' O -4 w F 0 C SDI ¢ Ni. v v 0 CO Co Co > r F a rn v v a a a 0 . .I w 6 a £ vrl » n Zr 0 o FL, U V1 y 0 F 0 z F - o U u N Z a F v g w > w a o ca 1.4 z F 0. 0 6 0 G H � a a C F >a m 0 w i-7 F F I (`1 a W rn 0 R1 I .-r U I z -+ -209- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: CONSERVATION TRUST FUND BUDGET UNIT TITLE AND NUMBER: Conservation Trust Fund -- 15-1943 DEPARTMENT DESCRIPTION: Accounts for revenue received from the State of Colorado to be used for the acquisition, development, and maintenance of new conservation sites within Weld County. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies c 121 118 S 173 814 Capital/Credits S 129.604 S 129.604 77,323 38 922 24.470 24.470 Gross County Cost 148 461 162 736 754.074 Revenue 154,074 148.461 162.736 154.074 154,074 Net County Cost S -0- S -o- S -0- $ -o- Budget Positions SUMMARY OF CHANGES: The resources available in this fund for 1989 are $154,074, down $8,662 from 1988. County parks are estimated to cost $129,604 (Island Grove $114,035, and Missile Site $15,569). Capital items totalling $23,000 have been requested for Island Grove ($3,000 to update metal building with water and electricity to use during Fair for exhibits, and $20,000 to overlay parking lots). There remains $1,470 as undesignated for 1989. OBJECTIVES: See criteria following Administrative Recommendation. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST F? CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATIVE RECOMMENDATION: The following lists the requests and the Board's adopted policy regarding use of lottery funds: In accordance with the Board of County Commissioner's policy, the criteria for use and allocation of Weld County Conservation Trust Funds shall be as follows: 1. To maintain and develop the two existing county parks. (CONTINUED) BOARD ACTION: No change. _ol n_ BUDGET UNIT SUMMARY (CONTINUED) Conservation Trust Fund -- 15-1943 RECOMMENDATION: 2. Projects must enhance the quality of life for the citizens of Weld County. 3. Projects must contribute to or complement the economic development activities of Weld County. 4. Projects must have an area impact or significance. 5. Funds used for local community projects must have substantial local support. 6. Outside of existing county parks, no operating funds shall be contributed to projects. REQUESTS: Missile Site: Missile Site request from the Conservation Trust Fund of $15,569 is down $550 over 1988. ecre�ase—iisattributed to no capital request in 1989. Island Grove: City of Greeley has requested $114,035 for maintenance of the building plus $23,000 for capital. Increase is due to 5% increase for utilities and salary adjustments. It is recommended that only the requests for the Missile Site Park and Island Grove (including the capital items) be funded. The remaining amount should be left as undesignated until enough accumulates for a needed cr worthwhile project. -211- n co I -y 10 -, MONO 0 EA,a W N I I O Z U' ON c0 1� '0 N H I(0 01 y •O N wales 0 a .R fH W F- O O N 0 O 2 W O, in I I v I 0 W C7 CO .i ina o m v::, 0 ^, o 0 0 co a .., w a .n .6 z _ W W n o O N 0 0 C > c/1 I I '.1 1 0 M Z CO M '0 0 W V] a .-. CT 0 F q W I* .. z Z 0 N `3 a W w > W a'N I n 00 T %P I >. 2 a W N O O UI In v G' ?� ,O en I T t+1 n V OI a CO CO O .-. &n UI Z ex. co V O encn '0 0 < H O W O O, Z ,-. a. 0 ,-. i.e. 69- Z r I-. p F C O Z Z k k C Z m F 0 cn v . PG co k E CI 5 F G ct 44 H m a a+ W >,9--, s m v w 34 ¢ % 1., d w a 0 o. xHcc z a0 o co$i F, H0 .. E- co a o al z LEI E N Y IN M M VO VI Fl W M rl .-i ,J W < N 1+ H 2 01 O a' E c7a fl. COa E a a a 0 ,0000 0 en 1/4C 011111 O W 1 1 1 1 1 V 0 0 0 0 0 C 0 0 0 0 0 01 O, X01 On1 1 1 1 I 1 -212- 0 0 0 0 GO 01 o 0 a H8 — O O P.. w .r ..., I& .69- 0 41 O I 0 a zwa 0 0 600 0 0 - 0 0 .�w a ti w m rn 0 0 - w oc zac°, 0 0 aw- 0 0 X A X - r. a La el e F z H z PC w a w w i 0' o z F a. 0 0 w Z F co?,C° F hI Z. N LN P, F W .-' 0 0 0 O, cc) 0.'i Xz W a .-a I.4�- W W 0 . r al 0 .r w F cD -al -al ?+ 0 O - N N O % O I CI ¢ c -I � o I val el I z Z 0 to co v R w z 0 a+ w H 'y F 0 N 0 z v Z k 0 w z W H x G F F v 0 Fy Co 0 2 N a W W F P+ X = 0 W O F F 0 iG X N G W O O as o, 0 E ,D c z -213- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: CONTINGENCY FUND BUDGET UNIT TITLE AND NUMBER: Contingency Fund -- 16-9020 DDEePARTMENT DESCRIPTION: The Contingency Fund exists to cover reasonably unforeseen expenditures or ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies $1,025,000 $1,000,000 $1,021,000 Capital/Credits Gross County Cost 1,025,000 1,000,000 1,021,000 Revenue 74,277 65,421 38,026 Net County Cost $ 950,723 $ 934,579 $ 982,972 Budget Positions SUMMARY OF CHANGES: The Contingency Fund is funded at the level of $1,000,000, the same as 1988. An additional $21,000 from the Pest and Weed Program was transferred to contingency, pending a policy decision of roadside spraying. OBJECTIVES: n/a WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST F? CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATIVE RECOMMENDATION: It is recommended that the amount of $1,000,000, coupled with the $575,000 carry-over fund balance in the General Fund be retained, especially witb ell the uncertainty of Federal and State funding and oil and gas tax collections in 1989. BOARD ACTION: The Board transferred $21,000 from the Pest and Weed budget to the Contingency until a decision on roadside spraying is made. At that time, funds will either be transferred to the Pest and Weed Program or the Road and Bridge budget. -214- o of o a O O awON lel Le) z a c\ N N H 5 .r H H PE PO br Id 0 0 0 0 q E O O Z W ON W U CO in u1 E5 NN O CO .r H U w a W W 0 0 C D W 0 0 Z O\ N N W CO CC O W a a7 z z U ` l %I W W a 0 oI a w °.° Co ON 5 Co .n Un W (y CO U a C71 O C 'a 6 C rn 6 a. 3 • — <A- >-• C H C a £ o S P G z v ao F. E co P1 w < U U C U 3 PP N O y C a H 0 w ri04 w Z M w a 4.7 al G 0 c4 D-4 co za -s aw0 PC U0z0 .-. C 0 O N -215- O O1O 0 E O O w rn Q' 0 Op N N 42 °',•-• ,7 7 W Pp I 41- e' qWq 0 0 • 7 0 O Hz ZCO N• N F O\ - — GO •-i -T .-1- 6 U W P5 yr wi W E 0 0 cn H W 03 N N W a 0 O H ^. 6 O'— .7 v a W 0.W' A A el 44 E z H q 0 6 0 O ry W W O O Z E. 0 0 0 W H Z O' N N W ti CO W V) W U K 6 a 3 ^' Pl. a N N I N N q 0 C va 0. ^ rn o+ '"' cO in I vN y. E Z al a J O H 1 a 6 H C C p. w .aI cn Z z P cn O W+ H U PI H Z a 3 W a, ca z IJ H • 0 co ii-Ii H 3 cn W b d a H E Wcnn H z Z a P W Ln 0 W C' U6 " < z N -216- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: BUDGET UNIT TITLE AND NUMBER: Solid Waste Fund -- 22-9540 DEPARTMENT DESCRIPTION: This fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites for the purpose of combatting environmental problems and for further improvement and development of landfill sites within the County. RESOURCES ACTUAL BUDGETED REQUESTED LAST FY CURRENT FY NEXT FY APPROVED Personnel FY NEXT Services/Su••lies C- •iteUCredits 0�0 Gross Cou Cost : Revenue •�� 4 412 000 ��• 412 000 Net Cou Cost 412 000 Bud•et Positions ° -o- SUMMARY OF CHANGES: Funded at anticipated revenue level of fees at $125,000. $22,000 is committed to offset environmental health costs ($12,000) and trash pickup program ($10,000). A Fund balance of $327,000 has been accumulated. $390,000 is designated for improvements to WCR 5 to access the Erie landfills. OBJECTIVES: Mitigate the impact of solid waste sites in Weld County. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATIVE RECOMMENDATION: Board has committed S390,000 in 1989 to improvements to WCR 5 to access the Erie landfills because of road and dust problems in the area. Any future funds should be designed to address the following landfill associated problems: Road Access: 77th Avenue (2 miles South from Highway 34) to access Greeley/Milliken Landfill. Road 18 and 54 near liquid waste sites. BOARD ACTION: No change. (CONTINUED) -217- BUDGET UNIT SUMMARY (CONTINUED) Solid Waste Fund -- 22-9540 RECOMMENDATION: Cleanup: Funds could be earmarked as a contingency to cleanup illegal sites or hazardous waste problems. Transfer Stations: The possibility exists that some subsidy from this fund could be required to support transfer station activities in less populated areas where landfills do not exist in the eastern and northern portions of the County. Environmental Health: Funds have been designated to support Environmental Health's efforts to inspect disposal sites and handle illegal dumping situations ($12,000) and $10,000 for trash clean-up. -218- J L �•{>_ i$.r .'2'2.2•.'2■2 •.•.•.Meg.•.gal eel. ■e■'1.2' ... ... e 2.28.8■ . . . . . .l. .. . . . . . . . . . . . . . . . . . ..ague.■g1g.g ... geg8g 8g 212 g8 2 •.•■•1.2.2'2'■ 2 2 . e 2 2•.•1.2.1.2.2• ■•l•.•.•lll.l•lll•l.2l.•.l.•2.21.•.•,•■ . . . . . . . . . . . . . . . . . . . . 12.21. ■ ■ /.y� .gaga gag. . . . . .gaga. 11.11 2 2ti7G� I l l 2...2 �}�, leg/•.gag ��,,��,,}} .y�} e18g2 .Igag. •a•.../.• . . . 22222 NIN 2 1 2 1 2 1 1 122822225221IINVIIIIIIIIIIIIIIII • BIONVIN ■ CAPITAL FUNDS Ii,i '�', .8 8 8882; : 1112 .•.2.2.2.8.•.'.'.•.•. ■'.'■'e . ■21'1•■ 2828■8281 l8 "ell 1.2'2.1'■ NISI Is •:•:':':•:'■ 1.2'1'2.1'■'.• :'; Am .2.111'■•.'.'. ■ . 2 8 . 8 2 2 2 . ■ . ■ . .▪ . . . . . . . . . . . . . . . . . . . ,gaga. ., .2■2•e•.•■•.....■•.1.• .▪•■'. .f �•�/ IIIII Ilia • • e • • .. . .. :1:2: 828. ■ . 8��i11_ 5:6:6:6:1 . . . . . . .r. . . . .'ll. '.'.'.'.' 122'2 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 1989 - 1993 is presented in this section and relates to the specifics of the 1989 capital project budgets. The Capital Expenditures fund accounts for various capital improvement projects on County buildings. The program is funded at $70,000 from fund balance amounts. Projects anticipated include carpet replacement ($25,880) , a new grader shed ($30,000) , and special projects ($14, 120) . The 1989 capital budget is a minimum effort due to major projects totalling $4,767,387 in 1988. The 1989 capital projects will have minimal impact on future operating budgets. The reserve for a correctional facility accumulated from 1989 - 1993 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 construction of the new motor pool facility in 1988 and the reserving of funds for construction of the road and bridge headquarters for 1991 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. 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 the appearance of the buildings involved. -219- 1 1 1 1 I I I 1 1 1 1 1 I 1 I 0000 0 0 0 00000 oi 0 W 0, I I I I I I I I 1 1 1 1 I I .] 2 CO A H 00 .r w PC 69- 14. 4.1 4- a. 4. 4. A 0 1 0 1 0 1 1 1 1 1 1 1 I 0 W 00 in o ul 0 0 O 0000 0 UI e F VD I N I CO I I 1 1 1 1 1 I CO 2 W rn W CD CO CO N- u1 U/1 O M on T 01 D ti ul n ul O CC U W P: v3 a1- yr ar 49- +RI yr 1 IC W' A 6 0 1 0 1 0 0 0 1 1 0 0 0 0 0 A W W 00 .70 .7 0 O 00000 O .t H P, 0 I ,D I 'O 0 0 1 1 0 0 0 0 1/40 Z CO 2 F CO N CO 0 0 0 0 0 0 0 0 0 H Z Ol en en I-- -s v N ul I- -t ul F w w f0 W .-- ul W In I . .7 .-. M ul 44 W P4 I I H N M a C 1 .4. «.I -e v, 4., 4> C/) Z W W en M a > 0 0 W 6 I NN0 M in N C i' 1 1 ul0 1 1 0 -- .70 N 0 0 ul MOOO CO -- 7 F PL i-7 W VD r, O 0 un 1 1 -, O 1 1 O I- W H O+ 0 T CO d 00 1/40 Cr) N 'D -- 0 n 01 y A W CO U 0 .-4 N N N- N- a 1 G Z 0 a 6 z -- - -- w X W -- Vf d} 49- 49- 49- •R WI OG . G 04 P, v, x a r, M W 6 7 W 0 W z X 0 z 01 Z 0 T H1 X F W 44 u ,44 6 0 W CC _W PS W C H F co A 2H .-7 C U H iP W 6 F M Cd G > HFF .HHL-. X co d E M N H1 W Z •r to 0 W U T F N 6 P: P. O W O ,.I Co N F 1 W H a 2 W .-I Is) 1, k 1, w Z > w w CO 1 ti U w w w i, W a, 0 CO U) A VI L 1-7 H1 .D W' a F cE G Z G o . 'o m a 6 7 0 0 H CO 2 it Z 0 $ G v co W F P. O N )4 W X 1, W W 0 0 9) to U H CO P, W CO >I w CD F Z w u 6 CO P, T CU u w > Z d of 0 1+ H 6 .-I W H $a rI t•1 H 0 Fl H ra Co OO 1, w W Z 0 N ro w 4J 0 ro a w GPrW o w m w 1, •H rr a a 1.1 a w 00 r1 m a.; a W W w O u ty 6 W w d U M G '7 G w 6 6 > PC G "-I w G F H V F CO CO H G Co H F F C W 6 w 1, a w 0 Z w 0 H .0 td O la CO 0 0 w P4 H C.D P. co P, F H w H Z U W w F C/] H F •k • P: P- P: w 0000 o COO < 0H F O O N 01 en -- IO d -- 2 W H .n .. -- M %t 1/40 VDnT 0 W M M M M M M M M M M O XI - I I 1 I 1 1 1 1 1 Z 0 0 0 0 O 0 0 0 0 0 d Z 0 0 0 0 O 0 0 0 0 0 O O O O O O O O O O 1111 1 11111 .7 .7 .7 .7 -t .7 .7 .7 .7 .7 M M M M M M M M M M -220- 0 0 E-. a 0 a to co rn 0 0 0 i I N. w as i NI 49- 0 • W O 0 2 in 2 w a °° in co Z C\ rn rn 6 0 -- • in in w a w 4.9- 44 F 0 0 W F m h 0 O y O. CO Z Fwoo ul w t•C a o+ o, a w w"" Ls-1 Ln a w w x 0 q 441 a7 E-• 4. F W F4 C O q 6 r.1 N. F co co Z F en m w Z co r-.n i. �-+ P. a% vi E. z .. N. en a x w a -"I v v co 0 z W o U Z W ..-- w a cc 0 6 ahoy u1 G w w x >" E z o, m en U 0 0I le, G co -v .. 6 6 X fI .-.1 -. ti 6 1 413-1 yr -,-4 G F A - T w Ai A y 4.1 6 a U U E N co Z ?G 0 2 0 H fr4 3 U P.z W u M a '-" a E a ai 6.w z H H qqF. H u < -i P. >' I-1 k az a W a)Pt.. 0. F (Os. 0 O W k E w i F -t 2 F -t o w o' o ac —i U C -S 6 Z m -221- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME:CAPITAL EXPENDITURES BUDGET UNIT TITLE AND NUMBER: Capital Expenditures -- 34-1944 DEPARTMENT DESCRIPTION: Capital projects for general county use. Created in accordance with CRS 29-1-301 (1.2) April 5, 1984. Formerly Public Works - County Buildings Fund (Fund 33). RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT Ft NEXT FY NEXT FY Personnel Services/Supplies CapitalCredits Sl 1 976 025 �571R5 S S 595.850 S 70,000 Gross County Cost 1115\1R5 1 976.025 595.850 70,000 Revenu,mmd Rnlsnra 798 573 1 444.025 37.250 70,000 Net County Cost S 254.612 S 532.000 $ 558.600 $ -0- Budget Positions SUMMARY OF CHANGES: The Capital Expenditure Fund is funded at $70,000 from fund balance. Projects reflect carpet replacement ($25,880), grader shed ($30,000), and special projects ($14,120). OBJECTIVES: n/a WORKLQAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATNE RECOMMENDATION: Budget reflects the 1989 funding level of the Proposed Long Range Capital Plan for 1989-1993. The actual plan is on the pages immediately following. Recommend adoption of the Proposed Long Range Capital Plan for 1989-1993. The only consideration for funding is the 1989 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. BOARD ACTION: Due to cost overruns on County shop, the fund balance of the General Fund was transferred to this fund in 1988 and the tax amount reduced in this fund in 1989 to repay General Fund. Road and Bridge warehouse project was deferred until 1991. -222- E"' W N O 111000 0 un 0 I u 1 0 0 0 I O C O 00 u 1 0 17 0 I W 1n 0 .. I N � � VD O � NO' ' C -T 10 00 O x .. , M r..1 . "� N ul N . C cc C N 69- v en tO qWq 2 2 rn0 C 'T•-.1" 00N- u10 COO 111000 .. I .. 0O ul 0 .-T I I M CO � .M-i N .. I lO MC ..T � l0 Cu-,I 101'1 0 1 ... .. N �T �O 0 0 C O ^' 0 N ... 0 U N - W N x1 y} Gl W N O uI .TOO Nu100 u1000 .. 00 00 -.T I F F OICuI .T OOH COO COON O .. CO 01 N 0 $ O CO M 0 -r N .. p 10 M V r. 01 v 0 N U N Vl ^, .. N .. . 4' - ti F' .-1 N 0, N .-i 1~1 0 M CO W I — 1 Ci V S1 0 Cl) F 14 U u W h G CA a 0 CO P1 U rn a u N E co Y1 7 V 0 O ? 013 ii 0m L W 0 0 0 ti H P. u L ca G G O p-i- O y G y1 1.4 'O G O .-I O G 7 34 X G 'Y4 x 0 W W C O U G .� V U y ti V ..Gj M C 4 V Iw CO V G. u N 0 44 O V CO O 1.1 O 1�I W w W ai al G m .-1 G '-4 H M 01 V .-. O O Ia V. U144 N 6 0 u ro W '~ x0u moow x ro 0 Y1 0 ' 1+ P. 44' : w .-I H W F°. u W '" S '-T Wen G O ro V Ti V M CO 0 CO }1 T al 3 u 1+ ro 0 w G a v 6 ro Q +i .-I U .-I G V V 1-C 3+ al .-I 0 ri -4 V G O 440r-10 r-1 0P0)> 0. L4 F. U W a+ -- 7 x 'V xO ro Of V al 0 0 al M .O 'V ca G N 00 0 F > V .Z V U U 0 I O• CI M O W 1 W ro V °O u U a+ U V H 1J W V U W V al a) y1 > V CO W O G 4 11 '� 0 U L Oct Cu U t.7 "'l G..-I 0. V 0 0. G.r1 V ro G 0. V '-�I AV .%1 P. 3+ .i ..4 0 co N N O N N CO 0 M y m 07 4-1 0. CO m m W N V E-. G. OXUr.] x (010Z Z W 0FCix1 04 C.) P4 104 x F V co CU v CO u U G F W V V V v v v v m v I I u u r°i Z m m CO m CC m m m m m V V 0 0 u 0 00 00 00 00 00 0 00 0 0 'H V. w µi yi h 0 O O u L F S L .G .G F t L .G 4i w 4i V. V. '„I .i U U G 'Cl F1 H Y1 i F1 1+ FI N }1 y, '-1 '.1 r1 -.-1M CI al F , El 104 N L1 Ir 3+ F1 +i rl 0 7 13 Cr.) 0 0 0 0 0 0 0 0 0 0 L .C .P .G .P QU O O O O 0 0 V C.) C.) V UUUUUU CO v: CO h In CO v) 1n0 V -223- SPECIAL PROJECTS REQUESTED BUT NOT RECOMMENDED FOR ESTIMATES DEPARTMENT PROJECT COMMENTS Courthouse Level floor in attic Too costly and not practical. Courthouse Elevate floor in Jury Do not recommend raising Commissioner's office floor. Suggest installing better light and signage. Courthouse Directories Not county responsibility. Denied for four years. Road and Bridge Grader Sheds - Recommend that all these Bathroom/septic systems be done in one year in Lucerne ($3,050) lieu of constructing new Gowanda ($2,860) shed. Total cost of Galeton ($6,550) $27,010 equals one grader Gill ($6,550) shed's cost. Possible New Raymer ($4,000) consideration of portable Stoneham ($4,000) facility next to sheds in interim. -224- 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 APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies Capital/Credits S -C- S -0- Gross County Cost -o- -o- Revenue Net County Cost S -O- S -°- Budget Positions SUMMARY OF CHANGES: The Hospital has not requested any capital funds for the last three 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 ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -225- A,crit IID €. COLORADO -226- WELD COUNTY LONG RANGE CAPITAL PROJECTS FIVE-YEAR PLAN 1989 - 1993 Presented By: Donald D. Warden, Director Finance and Administration September, 1988 -227- LONG RANGE CAPITAL PROJECTS FIVE YEAR PLAN 1989 - 1993 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 1989 - 1993. 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. 1989 - 1993 Five-year Plan 4. 1989 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 1989 - 1993 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 1989 budget for the capital construction program. It provides specific detail regarding each recommended project and the impact on the 1989 county budget. -228- FINANCING ALTERNATIVES -229- 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. -230- 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. -231- 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. -232- 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. -233- General Obligation Bonds: General obligation bonds are secured by a pledge of the full faith, credit and taxing power of the County. The County is obligated to levy sufficient taxes each year to pay the principal and interest of the bond issue. Consequently, general obligation bonds are a debt subject to the constitutional and statutory provisions discussed earlier. Because the issue of general obligation bond pledges its full faith and credit and agrees to levy the ad valorum taxes necessary to repay the principal and interest of the bond, they are generally agreed to be a more secure investment than other types of bonds. Thus, the major advantage of general obligation financing is the low rate of interest as compared to the interest of other types of bonds. The law permits general obligation bonds to have a thirty year term; however, general obligation bond issues usually have terms of twenty years or less. General obligation bonds, in addition to being secure by full faith and credit of the issuer, may provide additional security by pledging certain available revenues. The major disadvantage of general obligation bonds is the fact that it does require voter approval prior to issuance. Voter resistance to increased taxes may prevent a successful bond election. Revenue Bonds: Revenue bonds are not a debt in the constitutional sense. They are secured by the revenue derived from the project to be constructed and not by pledge of the full faith, credit, and taxing authority of the County. Projects typically financed by revenue bonds include airports, stadiums, and park facilities. Although it may seem possible to pledge any 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. -234- 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 higher. -235- 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. Weld County created such an authority in 1987 named the Weld County Finance Corporation. The directors or the Director of Finance and Administration, County Attorney, and Director of Buildings and Grounds, each appointed for ten year terms. The building authority issues its own bonds to finance a facility. To achieve the same lower interest rates that 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. -236- BUILDING AUTHORITY FINANCE The Philosophy: Tax—exempt financing is available through a building authority with the issuance of bonds when the facilities financed are for public purposes and the benefit is to the sponsoring public entity. The Building Authority: A building authority is a Colorado non—profit corporation created by the County itself. The County adopts a resolution calling for the creation of the Building Authority and directing counsel to draw Articles of Incorporation and By-Laws in compliance with Colorado Statutes. A board of directors is formed. The board may consist of County Commissioners or administrative personnel or individuals not associated with any public entity. The Weld County Finance Corporation, created in 1987, consists of the Director of Finance/Administration, County Attorney, and Director of Building and Grounds as directors. Tax-Exemption of Interest: Once the non—profit corporation is created the tax—exempt nature of interest paid on the corporation's bonds must be assured. A revenue ruling is requested from the Internal Revenue Service on the non-profit status of the corporation pursuant to Internal Revenue Code, 103(a) 1 and Revenue Ruling 63-20, and on the tax—exempt status of interest paid. Such an application involves considerable work and a detailed analysis of the situation is presented to the Internal Revenue Service. Among other things the application includes information as to public purpose, the County, the agency using the facilities, the proposed lease terms, terms of title reversion to the County and the proposed method of financing. Corporate Bonds and the S.E.C. : As corporate bonds 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 he 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. -237- The Bond Issue: i When all legal and tax questions are answered the Building Authority may issue bonds for the purchase of the facility. Normally the bonds are sold directly to an underwriter who then resells the bonds to the ultimate investor. The Bonds that are issued will be an obligation of the Building Authority only and not a debt obligation of the County. The County Lease: Upon the issuance of the bonds and the purchase of the building by the building authority, the County 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 bend and a correspondingly lower rate of interest. 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. -238- COMPLETED CAPITAL PROJECTS 1983 - 1988 -239- O O O 0 0 01 0 0 .O O N N. 0 H 0 01O M 00 N 00'1 00 44 0 0 0 0 H v 0 0 N 0 In en W CO 00 CO 0 IN O 0 In pin H O CO n T1 01 O N N 0 CO M 1O in CO 1O 7 H N 0 en 04 N. N CO H H H -t 49 .. O^ 01 O 01 10 H en 0 10 .T CO H IN t Vl CO CO H H 0 H in 14 N. 7 00 01 H H 0 .t I. 01 In 10 N 44 01 IN -t M H < at In N d• H -t M 0 I 4R fa- 0 rt at In N In Vl .+ n M CO 1O I 0 N 1O .t N n o n M N Cr v IN M H in M Cr �t -t H 10 10 01 H H M CO W 7 C N n M O CT .-- M -t N O1 1/4O 44 Cr H 01 IN 1/44, OO U -4 in .4 01 6 O 0 N CO M 1O 0 I Cr -t O -4 .t d O 0 -t H NI 0 0 N 0 41 0 01 16 in 7 CO N. 0 in .t H N 00 IN 44 01 In 10 N. CO 0 N 6 H N I. M VD HII H WI 0 In 0 A!. 10 00 .t 0 0 CO in N 01 N 0 N 1O j 04 CO N .t .t 0 O H Ni .t 10 M O CO CC 07 H N 10 .t O .t n 10 CO N N M H en 4\ 71 v a a a . a a w w w w w -C H 7CO N. 0 0 0 H t` HINO 10 H E 44 01 H en .t H 'C 10 .4 M O H M N I U H M IN ••1 O 00 ar 4RI ON 0 •4 W H 0 0 01 In H N .7 10 Cr, 01 nil at O NI V '0cO O11O N. V .~..I w H CT H CO -4 In ,F. N M 0 7 C n O 04 t` .� in O1 CO 0 Cr1OI 0 L O1 .t in N ' N H H U H .4 en 6 4.9- 0 LO CO < OO M Ltl O NN .7 O -O HN N INNH N 1O0 OO Oo In Cr M 0 N M NOLO 01 0O10 IN ONO IN HMO CO NO 01001 .7 in HI ONM H COIn MO07OMO .. .t NN ONNHMOOMOOIn CO a w w w w a a a a a a a w ., w a w w w . a a w a a w w 0 O H 10 M NI H aD O 0 0 H O H 10 In 0 01 H O 0 o In 01 0 0 ...t 01 04 O N4 IO H H .7 OA 01 100MNN N M MOH OM .t01n .t In H N H H .--I .p O N M 01 I n N at .7 IN H In H H H H 01 4n NT O- A OD k O M 14 Cu C 01 OD .G CO 44 C ' O 4 y 41 C4 G H H HI A W 7 H N 41 44 0P4>1 7 'HI -4-4 Cu 41 U .W-I E 6 a. w1 k C 44 14 CO T 'O CO 04 E '-I 0. O C W W E W M 41 U G 14 O X .0 E U •.I H E W U H u 01 C 0 01 • N 1 O1 W 0 W 0. 0. 4.+ M r1 G W W U 44 0. W C T U '0 7 E 02 '-I CC P U W U Hi N 14 H U 1.4 C H W O 0 II 7 T 14 CO CO 0 14 U t Y4 Cu D '-I W < 14 T W 00 44 CPU) W .0 we IL W 0 '4 O •i 7 W p 4-I O 1J 3 T '-I ClW CO CO W .C H CO 0 w W < CT Gi 14 H W 4 G L H 4.4 W W rl ,G CO u CO 7 CO u4 t '0 W W CO O 7 44 C W CO E $4 OM CO U H NI 0 W W 0 k C0 gm ,C or O W 7 N U W W O H 44 C C6 4-I T C O 74 H W W CO 0 O W O C '-I N WO Tr-I .14 •Z O H .C T , 000 14 7 0.3 +4 W H .^C 0 Cu Cl.) u G DO W 7 4 W .C a 41 .C .C W 7 7 0. W M t 7 0. 14 44 k CO M U O.H T) ON 44 14 0 44 44 'O u E H • W 16 M qq N A C 7 E W 01 E '-I W 3 u 7 7 7 14 7 H C a W O 0 •G I E C4 T4 1-I W 0 0 ON 0 IC 0 0 0 0 0 0 0 0 W W 0 aI W UHaJ VI U < 24C -IU UO W ZU 1-1 FL' C4O1T UU 2 'n3UU 1989 - 1993 FIVE YEAR CAPITAL PROJECTS PROGRAMS -241- 0 00 00 0 c 0 00 0 o O 0 I I I o 0 en , rn -a 0 0 0 v a, O+ in en 4/1 — 49- 4.13-i O I I I I 0 0 0 in I I I 0 0 0 00 0 in r- N c, O+ T 0o O m in co Ol 0 'O i 'O I I I 0 I 0 'O CO-a 0 0 0 m 0 0 I I I 000 ON N d 0 1/4O CT CO N ul ul <n N zi z 61 O 0 a a CO F o 0 I I Oen 0 0 en I U I I I I 4) 0 0 4O ON - CT ul 0 O ul CA 0 ON r- to CM CM .r IX H in l0 a i 41,Ia «} rn 6 CO E CA H .+ An 6 U i I O I 0 O O 2 i O IO IOI 0 I 0 .- 0 I ao N in a 0 17 — `t 44 —I ~1 H 1 i .RI '0 0 0 0 0 0 0 ‘o r. en 0 0 co o 0 N <'l CO N 0 0 CO 0 0 N a la - A .-w F w co 0 0 N 0 0 CO O D+ in Co .r t` E y1 i-4 L-4 v vt sv 2 W CO u Cl) a u r H ro G N 0 3 6 8 a) 8 4) a. 0 m a 0 01 44 u 1.1 a CO CO C) 6 CO' CO '0 C O a Z2 1: C) 8 -I C) 0. C C) N P+ 3 a) oo u 0 CC)) En H C H U P4 u a u w w H 0 a o1 m o0 o m CO CO " F CG a1 '-) U UUCCO z -242- RESOURCE CAPACITY ***************** FUNDING SOURCES ***************** CASH FLOW ANALYSIS -243- PUBLIC WORKS CAPITAL FUND RESOURCE CAPACITY 1989 - 1993 PROPERTY TAX SOT TOTAL 1989 $ -0- $ -0- $ -0- 1990 586,530 39,100 625,630 1991 615,856 41,000 656,856 1992 646,650 43,100 689,750 1993 679,000 45,000 724,000 -244- CASH FLOW ANALYSIS CASH REVENUES EXPENDITURES RESOURCES BEGINNING ENDING FUND CAPITAL FUND BALANCE FUND CONSTRUCTION BALANCE 1989 $ 70,000 $ -0- $ 70,000 $ -0- 1990 -0- 625,630 325,000 300,630 1991 300,630 656,856 50,000 907,486 1992 907,486 689,750 80,000 1,517,236 1993 1,517,236 724,000 130,000 2, 111 ,236 -245- 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 14,000 sqare feet. In 1988 an additional 2,200 square feet in the annex was purchased and remodeled. 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 $80,000 be budgeted in 1993 in the Capital Proiects 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. Financing: It is recommended that in the Long Range Plan that $80,000 be budgeted in 1993 to accommodate the courthouse renovation and furnishings. -246- 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. In 1988 the site was developed and a new county motor vehicle shop was constructed. 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, 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 continue to 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 1991, in addition to the current facilities located at the 11th Avenue site. Financing: It is recommended that the county utilize current funding accumulated in 1990-1991 . -247- 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) , Kiowa (1987) , and Severance (1987) . Replacement order is as follows: Briggsdale (1989) , Keenesburg (1990) , and Gilcrest (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. -248- WELD COUNTY BUSINESS PARK 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 were developed in 1988 at an estimated cost of $1,750,000 with the aid of a $630,000 EDA Grant. The first facilities will be a 15,000 square foot building for HRD and a county motor vehicle shop. Ultimately 50-60 acres can be developed for building and storage sites and approximately 60 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 has been developed for land use purposes in 1989. Financing: Future years funds development are programmed into the long-range plan under the specific projects, specifically correction facility ($1,586,236) and warehouse ($800,000) . • -249- 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 - $50,000 per year in the Long Range Capital Projects Plan be set aside for such projects. Financing: It is recommended that the county budget $14, 120 in 1989. Future years are budgeted as follows: 1990 ($50,000) , 1991 ($50,000) , 1992 ($50,000) , and 1993 ($50,000) . -250- 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 1993. 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 1993. Financing: It is recommended that the county budget fund balance carry-overs in the capital fund each year as a contingency. -251- MISCELLANEOUS FUNDS -252- 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. Also, funds can be made available to maintain FAA constructed facilities. Proposed Solution: In the Long Range Capital Projects Plan from 1989 $35,000 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 $35,000 is included in the budget for 1989. -253- 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 $160,000 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. -254- ISLAND GROVE Existing ion. 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. Finag: It is recommended that the county finance any Island Grove enhancements with Conservation Trust Funds resulting from the lottery. -255- VUk. COLORADO -256- J L sttitititi ‘ tititititititititi r; 1 •,..r Ee ,1 • :: ... ( .. ... PROPRIETARY FUNDS . of .•.•.•.•I•.•.•.•.•.•.•.•.•■..' I Eer real) lmineesi EE ri ■.■ ■■ . iii■............■ ■■ al r 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 $2,672,734 in 1989 with $1, 135,521 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, 150,000 for 1989. Depreciation is up to $976,300 versus $956,530 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 $148,270 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 $2,012,926. 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 $836,940 in 1989 with a property tax levy of $552, 171. 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 $419,547 in Weld County. Funding is at current level except for the addition of depreciation, and reflects no capital upgrades. -257- HEALTH INSURANCE FUND: The Health Insurance Fund is funded with a 5% employer only premium increase in 1989 at a level of $1, 131,900. Total revenue would be $977,516, which will adequately fund 1989 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 ($1,096,432) and a County subsidy of $36,755. Total operating budget of $1,133, 187 includes salary increases. Rates are to increase 11% in 1989 which is well within the inflationary trend of medical services and allows the service to move towards financial self-sufficiency in the next two years. -258- N V1 N. M w n] W ON .. n -4 Z qqC.9 _CO C\ H C en en '-. ,- y at 01 41 I N 2 F I O Cr) W `�W 0 W P'1 m O PC ., " W . .r -- X IS p PG A W 6 T I O1 Z o N. F •?' N I N 6 co .. . N ,'Z ON v v w E wa a w ya a O p w 5 W U . CC z r+ CO x la.. 14&4‘ 10 rn N X I--1 w ^ �� N. 6 �+ N. NY a a, r1PO W F P4 rn N O rn 6 H F I 2 a -, .-.i w w v, *4 w PG 6 z 'z 2 6 2 w 0 41 ✓] V1 -2 M a. PC P. a z • E 6 w w al rza W w T U a w w u y c4 7 w z 0 O cu L 04 41 U G F W WOO 24L NN 1- W M M O PO II C E Co_ I N N I I O CJ ,O 1/40 -259- GO CO F .-. .-- m en en Z Ua% n - _a .. en-. .� 44 40 yr 4.9.- = wq N N • z CI en w H CO en° ci, - en --tz QO ~— -•U w - .. W .9- yr z m COI ca w F N N Z N W CO I- N rat w P3a -t at w z aw- wx I -it I w H A I � 4II c x H Ca A 6 CT GI w w I. n P4 Z E. >. N N CO P. w a.. E' CO -t at P: P. E+ W -i 0 0 w N W PG , --- CO C E PG U *9- *9- a' z w w - P: N- I- 0 6 in .n a w N N w 6 p n Co in to U T4 E. C c, O .. .-i z x 6 H . 6 P. I 6 a I yr yr o X PC z w X co y Y-1 6 a P. PG z w O Z H Z F+ W U 2 w CD U w z 6 w a a o a m - 0 z .-I az P. A F W P. W N EE d o Z p4 40 w)O O P0 N U C I U O 6 Z ‘o -260- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME:M1nm ANCF BUDGET UNIT TITLE AND NUMBER: Ambulance -- 60-2160 DEPARTMENT DESCRIPTION: Ambulances maintained by the County are housed at North Colorado Medical Center and Ft. Lupton. Ambulance crews of emergency medical technicians report daily to NCMC for assignments within the emergency room. The ambulance service handles all emergency and routine ambulance calls for the County. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel S 67] nsl S 661 fns S 762 900 S 754.900 Services/Supplies 917 607 342 111 346.818 365.787 Caoital/Credits 75 nnn a7 snn 1� S 0 Gross County Cost 988 658 1 074.279 1.147.218 1.133,187 Revenue 980.797 1.034.279 1.147.218 1,133.187 Net County Cost S 7.861 S _0_ Budget Positions 22 22 22 22 SUMMARY OF CHANGES: Requested budget reflects a 10% salary increase for all employees and approximately an 11% increase in fees for service. Supplies are up in the area of other operating supplies. No funds are included for NCMC contract. County overhead charge is $106,645 and motor pool costs are up $13,640 to $71,000. Depreciation of equipment is $10,485. A position upgrade of the Office Tech IV has been requested. Two ambulances have been requested with one for replacement and the second for improved back-up capability. County subsidy in the amount of $47,500 is provided for 1989. OBJECTIVES: 1) Continue to move towards the ambulance service becoming self-sufficient; 2) To provide emergency pre-hospital medical care to the citizens of Weld County. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST F? CURRENT FY NEXT FY Emergency Transports 3,173 3,185 3,248 Routine Transports 699 719 733 Dry Runs 1 236 Special Events ' 30 12300 1,316 30 FINANCE/ADMINISTRATIVE RECOMMENDATION: Budget has a number of issues: 1. Rate increase of 11% to move toward self-sufficiency. (CONTINUED) BOARD ACTION: The Board took the following action: 1. Board approved the 11% rate increase. (CONTINUED) -9A1- BUDGET UNIT REQUEST SUMMARY (CONTINUED) Ambulance -- 60-2160 RECOMMENDATION: -rITeWied salary increases of 10% are a policy issue, but based upon a salary survey by Personnel do not appear justified. 3. An additional vehicle for the ambulance fleet is requested (548,000) for backup. If approved, recommend that since it is an addition to the fleet that it be funded from Ambulance Fund fund balance. Policy issue. 4. It is recommended to eliminate the contract with NCMC ($15,000). 5. Ambulance has requested funds to acquire their own computer system (525,000) to become self-sufficient in that area. This would be a departure from County policy of central computer services. Policy issue. 6. The Board needs to provide policy direction to the Ambulance Service regarding the goal of the service being unsubsidized, does this mean "self-sufficient", and "autonomous" from the county, e.g., non-profit organization, or just "self-sufficient" within the county structure. BOARD ACTION: 2. Salary increase were limited by the Board to 7.5%. 3. Additional vehicle approved with provision it be funded out of Ambulance Fund's fund balance. 4. Board agreed to eliminate contract with NCMC. 5. Board made policy decision that for the immediate future, Ambulance will remain part of the County structure, but by 1990 must be self-sufficient from fees. -262- P9 O O O O M -t I t"1 0 1 r- 04 W 0+ Z U co b q o, Oi en O H a .-i ON H CO wm ^. N La Z W O� - I en 00 00 I N-N CD CO2 - 'c O'. .2-i I 2 U .r N W IX us an X C] d M I .00 1 O+ C › en O COON OI al - O ZE CO 0 Or- H Z 01 10 I- 0 en Z E W .-. v1 O+ .. lD co z 0 _W W O.S .--4Nl ~ U &• 01- z W a 0 w a 0 CO Cr, NaI 0 o N 04 a W NCOcnN M .H a. C Y, Cr, a 00 n H O1 CO N ON PC w 00 0 0 - v a CO -t 0 01 a ”-IN 0 ,3lI E O C4 Z C Z Z to O [y V: U H 0 m O C) a V r1 y. > 0 Iw E W Cl t0 0 U Co 41 Z C4 0 cli 4.1 O 0 H CO Cd Co W L C CO Co Id CD w CO r w0 1-4 D Cl c.10 0 Z CC w 01 a 0 O O.0 O r4 ,l E 41 J Z0 CO0 O W E 00 .r in .-i en E N N — H Z a en 11/40 rn cn o w en en en en en 0 W mil I1 1 0z U o 0 0 0 0 0 C Z O O O O 0 O O O O O I I I I I vz -263- NT at en en H h h < Q W N N .Z. CO a1 N. N H P H •O ,o w a N N EH .3 u '0 • O G1 .-I G 'a N 0 r1 u'f W e7 e7 N D •• • @ O1 O1 N- h a Fi en zeta a.. H y CO N N co . Z C, h h Cl 41 H X O .-I 'a ,O m 1+ 49- 6 V a a CO 0 W N N r• 0) (X U N A W W 1+ W 7 u1H a N ti .G rl ++ U 2 CO O11 W 7 N y W N C1 a p, a y a w z a aO, N- n 7 m 4-1 Z X O4 44W'_' ,a .o y r W x a N a O\ a = a • CO CO w H 69- w 1 v Ua, a 7 H W 1+ a1 C4 O .G r1 a G1 6 oo I 4o U w F O Z H i>WNi ,Nr "-I w • O W Z F a M en 1I-+ W H W W F W ON NI d fir "-I 4-1 H CA cn a .. a . a+ CO W O N N 03 N O CC W U i - W W a U on O 01 CO u H u H G F W a a v PC CO O O 6 atI CO H 01 w D+ h kJ N N X 6 CO F G .>. H C coC4 , N N CO .-- Z < H X I Lei M v 6 FL I NI N G U CJI W I WIWII W '0 m Co W. r, .G O O M H 0 O Q., u 7 a. ,L W en L is + sa 1 O a O a u M W O 0 G Z O X M 0 a v H y y C.) 0 Z H 41 "-1 rH-1 Z CD w a.0 G o a W I 1. U an U a 1+ oz C/Z a 0 w m w° I-I vi H2 ro a a a c i H H DC a O O CO 0 H Z H O Z W N oW 0 G :4 rn V I 6 ,a _9g/._ 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 52.521.249 S2.493.128 $2.672.734 $2,672,734 Capital/Credits Gross County Cost 2.521.249 2.493.128 2,672,734 2,672,734 Revenue 2.499.120 2.601.028 2,808,734 2,808,734 Net County Cost $ 22.129 $ (107,900) $ (136,000) $ (136,000) Budget Positions SUMMARY OF CHANGES: Proposed increase in MLS contract constitutes $78,000 of the increase, along with non-contract amount of $53,036. Depreciation is projected at $19,770 higher than 1988, with the remaining accounts constituting a decrease of $18,207. Overhead chargeback of $47,007 is included in this year's budget, Net county cost of ($136,000) is due to sale of equipment. OBJECTIVES: 1) Maintain county fleet through contract with MLS; 2) Monitor MLS performance to their contract. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Number of vehicles maintained 401 401 405 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. Average fleet age of 8.7 years has remained constant since 1984, however, the average age of the heavy equipment in the fleet has gone from 7.76 years to 9.08 years. This factor plus heavier utilization has contributed to the increase in the MLS contract. Since 1984 the contract has gone up 24.3%, or slightly over 6% per year. Comparison of contract costs are shown on the following page. (CONTINUED) BOARD ACTION: No change. -265- BUDGET UNIT SUMMARY (CONTINUED) Motor Pool Administration -- 61-9020 FINANCE/ADMINISTRATIVE RECOMMENDATION: 1985 1986 1987 1988 1989 Fleet size 351 385 401 401 - 405 Parts $ 301,000 $ 372,904 $ 500,000 $ 500,000 S 550,000 Payroll 293,388 - 334,180 362,750 410,000 451,930 Overhead 85,000 54,036 55,100 55,000 51,745 Fee 75,000 84,028 102,000 107,000 96,325 TOTAL §.--751— --•,388 $ 845,148 $1,019,850 $1,072,000 §222/222 -266- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: is - 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 APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies CapitaUCredits $1,135,521 $1,135,521 Gross County COet 1,135,521 1,135,521 Revenue Net County Cost $1,135,521 $1,135,521 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 purchase of $1,135,521 listed on the following page. Policy of recommended equipment replacement guide on the following pages should be continued. BOARD ACTION: No change. -267- IGA EQUIPMENT Request Recommended Approved Building Inspection Compact pickup (1) $ 10,000 $ 10,000 $ 10,000 Ambulance Ambulance (2) 88,000 88,000 88,000 Sheriff Patrol Vehicles (7) 84,000 84,000 84,000 Passenger (2) 20,000 20,000 20,000 4 X 4 Transport Vehicle (2) 27,000 27,000 27,000 Planning: Passenger (1) 10,000 10,000 10,000 Road and Bridge: See List 896,521 896,521 896,521 GRAND TOTAL $1, 135,521 $1,135,521 $1, 135,521 -268- CD O O O CD CD O O C D CD CD CD COO 41 CD CD CD p 0 O O O O O O O O O O O O F N M M M .r ..r N N N H ..,i 1-I AC CO W 4,- 10 G 0 CO 00 0 c 0 4 O CD CO ^ 0 0 C ~ IN O in A kl M VD 0 n n ^ 0 j O M COW n el v H N N Lt1 -4 N tl'1 V1 HI O _O^Q^ n N N N 0 0 01 n CO D\ N .Mi COi W 0 Q\ BB ..n — N0 A'+ CO VD VD O C1 .—r VD 01 en U n.-. CA CA CT .Th >+1 a At vD CA Ch CA N- N--i Ch CA Ch Dpi 00 rn 0 CO OD CO ^ �en CO u O CT CO F W 000 .N.NC., M ‘D CO 1.4 NOD 6 U 000 O O 0 O N N d .�i 00~ N 0 N O) v AC U/ 000 0 00 0 0 W 0 N N E.Ca W W OD v 0 OM 0 O G :c...1 O C CD 0 O O O W 1z3 En Cs'.., .-i ul 1,1 te .�i .�-� Ill ^ .Mr in N Nlel N N N CI CV N N F — .�.. IN tr1 �n vi N h F 21 Z a PI F 0.S O CO VD C O CA M .7 CO .} rn F W ^ O� U1 CO O N V O N -t N- VD .MD CO CO£zZ H rl N 2 en Q n n O 0 .Nr ti . ....1- 4 M M W Z CO H N .r M ^ N Co ti ...i ,~,. N H F W O O v Cr W L7 U 0 M T -t 0 U CT C0 — M 4 40 CO C C - ul W 0 N ...i N. N M v M en CO H W 0 N V 0 N N. M �A `D CO "� En N- A ^ ^ 4 en Cr) le4= W a0 0 N 2 I-i a, .., 0 0 F 0 F a N N ON _ ) `°I s ,-.1 a a rn u 0. 7 ..G4 3 ( x ai a �3. 0 ry) .4 9-I Ca C1 CJ -I U co C N A..0 Ai 2 *+ yl ti 0 14 O 3 o U W W W W a D. a. C O W U V 0. V L �-0 N .4 ,-a .'�j D x .`GL ?6 pF•, d 1+ t CO o EMC+ O M R] q 6 l7 G W •- ni A. Z11 F�bp I u U .-I i-4 0 H H W W I O C C E. vGi E 3 ,,GC� ,,GG� .0 N F F 1a 0 F E'° M FL F .-. 1 13 3 I N N v v v v H - en M Z� M N <CI N .ti ..-I F-4 C F F F F w w au y CO O O E-i Cal 44 Ir4 V W W 6ti Ca n ZI 6 U U, Z Z Ca Z Z Z U U Z Ca E" F Y,hi 4.1 hi No F W W 'z H cil W Z Z W D H U ' U F Z C: E Z F F W W W U HI Z>l O CD Z a H H H H H Z Z 2 U Z Z CI Z C C a 'E H 'IC H nH H H F F X Z as £ C D.4 X X 2 cZa z — _ _9 0_ q O O O 0 .n 0 0 In O W O O O O N 0 0 I- 0 N V M M to N CO £ I-a H N H 10 H 6 N H > H 0 W 4# At W M CD 0 6 In W rn.a Z 0 i . ., PS N v M 0 WC CO n n n CTrno Cr, >. H H H .. .... w m w F• W en 0 0 N in O CO H1 0 o_ 0 3 14 --I'0 ICO T3.s ti F P. N 0 0 70 4J VC) u 0 0 m W in n I- H % in X W F4 H H H 0 W H W N M W q C.) .T O 0 0 IH d 'O 0 ✓1 W H H O W H CO N tri N H NT N0 0 H V N N0 N I Z en .T N N 0 0 I. N CO N N H In In CO i•-•I 6 £ .T en I- en H H H 0 H 0 ‘O 10 4O 01 H I.7 H H H H 01 CON 1 El cn F CO CO H I-- W O AO- to F VT I d} = .T 0 0 0 I. 4 VD 0 Li, H H U CO N In N H .T VD 0 N 6 en -T N 0 0 N- N v v N Q J en I- M H H H V1 H F W H H O q H 403- • ZC a P 0 w v a al v I+ as .0 V w G z ro Cl) a1 F I+ tl 0. I+ 0 3 a " 0 .L M 6 £ 7 N P. S.--, 4.1 .w. H 0 P+"- P. In W a O II Cl q N CO E a ES5 I+ co a co ,C '--I 00 0 0 P. Pi al a) 1+ }+ O. al N H w F EA O N A 3 P +COiG 3 Z P 0 co c4 a U 3 " ,c GI 0. - 3 *+ ++ 6 en '4 3 3 - 00 0 N 0 CO 'V E+ _ A en 'O H Z en CO H V1 0 P4 E' F1 HI E-' H H en CO 6 0 a (C E+ W Z 0 W H H Pi X Hi CD C, (7 CD W W W H W W H U Z IZ-I I,�-s, Q A A U q q ,7 G) Z Z Z H H H '•7 HI H H X H H HI PS X IX CC r4 n.7 A E+ £ £ £ CO W PO E+ c 6 n-in O OO O N.W O% N O N c.] z c� rn 42O O a% in v IH .. w cc QO O+ W 7[ N O N W O O O z W C7 c0 .-i O .+ O AC U 4.9- I 4.9- z a z OO O C N so o en Z' E CA vyO Ln F W O, O u1 .0-n �-• k7 2 a. ... W 2 O U I +�+ 1 +q a W Cn W O. 'r NI n A PS i-7 W CT —I ‘4O ce, P cc - vI 0 E 44 O1 .. %%1'1 Jr, w co U O C 0 CT a o - a 49- »I z >. ti z z z w o a m co co I N 41 67 -I 01 14 40 Z W Ol r1 1-4 a O. Z s. 0. H 0 00 a CA W Ca Pa Ca mw - v o 6 La z $4 0 II 0 W 44 F N E F4 U CA coo- E .-i •—• 44 v 7 o w men o I I 2 U .-0 O < z O O • Co I v —271— 0 0 n r-- ea N N Hl W a C O00 m Co Z O a+ -4- H H .. W LC K 49- 01 W CS C` • O N 0 O Z aa H CO -. H 0 - 0 —4 .-+<4 +W X 49- 0 Z a z NI N a [1 F 0 0 co EF c:1-7 a W Co H H W z 0a, UI in co 6 a .. H H PC a W W W K I H z Q I M 49- F a H a a a 0 0 w oI (AI Z a d co a o .O W ZF co UI in a F W H .. a1 0 a >1 W z .4 co W U .3_ W a' • U - W Ni H o a w N� 6 > ^I F a co elf <n Farn in' tri r•• C.) H ^I z o P: C H I H P C O.4 Z feI v9' a Z z a I Cl) ti 0 C0w H H W H F +i F U H Z Z 0. H a 0. W' W 7 a co W I a .a co a a) W F o0 U H H G H ,7 L s z a W c d 0 a +1 F co x w 0 W P. F .G Z x! in aW OX I a zI .O -272- 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 $ 55,471 $ 56,588 $ 56,588 $ 60,748 SeNICeS/SUPPlies 97,987 98,042 89,441 82,522 Capital/Credits 1,000 5,000 5,000 Gross County Cost 153,458 155,630 151,029 148,270 Revenue 156,167 155,630 151,029 148,270 Net County Cost $ (2,709) S 0- $ 0- $ o- Budget Positions 3 3 3 3 SUMMARY OF CHANGES: Decrease in operating supplies ($2,500), purchase of paper ($5,000), equipment rental ($1,000), and depreciation ($827). Increase in repair/maintenance of equipment ($726). Capital outlay includes $5,000 for a folder/perforator. Salaries increased $4,160, and computer costs dropped $6,919 since there is no new development in 1989. OBJECTIVES: 1) Provide high quality printing needs to user departments; 2) Meet needs of departments in obtaining office supplies; 3) Accommodate departments in metering postage and IBM copies; 4) Continue :o maintain inventory levels at proper level. • ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Reprographic Work Orders 1,401 1,800 1,800 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. Rates will be adjusted for full cost recovery. BOARD ACTION: No change. -273- No I I b 0 aN a w ON Q 0 c N CNI z pa m H .. O o w co N N MT S 0 el , I on W in O O h 22 W a in I i v1 2W U co MI M Z 0 - O p o N N 2 — 49- Z z 2 O W W . i� O I T OO W 6 i+ 0 Oi0 1 Cc, 0 F CO MO M H 2 O\ NO U, '. F 47 U) W CO CC A F ° O 4s] O 41 .0j ^ N U .q I U Z w H 41 D > 0 41 2 0 0 0 O i CO' o o CO w 2 E r n O ON 0 CO .-.O .. Et w 0 O 00O- O . .^r 2 0 °` 6 a N N w •• In v, I F >. a c X £ 2 U O • CO CO L.; 41 2 CO •-1 m E 0 CO CO H 6 W CJ w w Z0 W +-1 7 O 02 I4 N0 N U {W Chita I O 6] I CO H 3 ca CO.W 2 - CON O 41 01 41 0 ~ H I-7 w os. ro 0 2 O F o F co O m z n rn 2 -e 2 W en in en O FO I I I U U O O O O O O O O O I I on on O NO N -274- 1/40 1/40 N N r7 W Q' CT CT C U cc N N zarn - .. w0 - 0 0 N N a a 0 Cz7 en en z Ln In • z � in in H £E co en en z £ rn v C= OF 0 0 a N N I a 49- 1=7 Z F MI m z W F in en W w x aa "4 w a w co w `" 0 0 a a N N o 0 E-4 4.3- 49- 0 H H z 7 L7 W W 4 v C4 Z E4 >, a 01 CO Z z rn v C° L.0 F-i a Fw - Cn ON C/) PG " " >C W a N N CO C W U a a W .. W F II 0 C 'N I" ^ I 1/40 a 6 >4 r--r-- f LO al 0. 0 0 col - o al Z 5 ¢ a N 0 Q .'L N U a en I Z Co co C.9 H z ry. 0 W U pr W CO 0 Pi .1 W cz ++ I 4 co co z s. 0w F u 0 U H CO H H O 4 G '7 c4 DC 'C 0 R7 6 F F -4 Z as rn o w F o m .. U X I U in C z a -275- 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. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel S1.203.013 $1.201,365 $1,211,790 $1,182,651 Services/Supplies 552,714 569,269 601,471 599,983 Capital/Credits 315,952 378,315 230,292 230,292 Gross County Cost 2,071,679 2,148,949 2,043,553 2,012,926 ReyenuejND BALANCE 2,071,679 2,148,949 2,043,553 2012,926 Net County Cost S -0- $ -0- S -O_ $ 'Budget Positions _ 36 35 35 34 SUMMARY OF CHANGES: Personnel cost will remain approximately the same. Changes reflect a change of structure instituted at the end of 1987, as well as an estimate of a 2.5% increase for salary benchmarking. Services reflect the net affect of cost savings in the operating supplies area, in spite of a 5% increase in cost for paper and ribbons, weighed against a 20% increase in maintenance costs for system software. Software budget includes allocation of funds to acquire tools to help manage a network of over 3000 workstations generating r he remote communications 2network,transactions sofediskystorage Land retrieval al reflects h capacity,e cost o anr d upe gradinghase nofuthealocal communications network. OBJECTIVES: To provide timely, reliable, and effective service to other county departments 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 ST FY CURRENT FY NEXT FY Jobs Run 16,997 Hardware Repairs/Installs 262 16,291 17,000 System Programs Maintained 1,666 291 Application Programs Maintained 5,617 1,950 2,100 Application Job Streams 5,36044 5,500 User Systems 1'078 1>288 1,350 Network Nodes Supported - 260 93 305 335 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: Due to the transfer of the HRD system to the State, the Board reduced one position at a savings of $29,139. Phone costs were reduced $1,488 in the final allocation of costs. Approved computer projects for 1989 are on the following two pages. —276— 1989 ALLOCATION OF INFORMATION SERVICES RESOURCES MAINT NEW TOTAL ACCOUNTING 151, 408 5977 157385 AMBULANCE 41, 189 1797 42986 ASSESSOR 312 , 931 14262 327193 BOARD OF COUNTY COMMISSIONERS 3 , 531 0 3531 BUILDING AND GROUNDS 28 , 794 0 28794 BUILDING INSPECTIONS 22 , 528 0 22528 CLERK - MOTOR VEHICLE 19 , 938 0 19938 CLERK - ELECTIONS 37, 937 24524 62461 CLERK - RECORDING 97, 127 0 97127 CLERK - CLERK TO THE BOARD 8, 212 1711 9923 COMMUNICATIONS 184, 048 0 184048 COUNTY ATTORNEY 30, 608 0 30608 DISTRICT ATTORNEY 154, 724 788 155512 ENGINEER 13 , 112 685 13797 EXTENSION 9 , 882 2365 12247 FINANCE 14 , 554 0 14554 HEALTH ADMINISTRATION 25, 821 6669 32490 HEALTH NURSING 10, 734 0 10734 HEALTH PROTECTION SERVICES 10, 691 2058 12749 HUMAN RESOURCES 20, 763 0 20763 NON-DEPARTMENTAL 50, 000 0 50000 OFFICE OF EMERGENCY MANAGEMENT 2 , 409 0 2409 PERSONNEL 23 , 612 4186 27798 PHONE SERVICES 25, 646 648 26294 PLANNING 25, 083 306 25389 PURCHASING 34 , 605 0 34605 SHERIFF 340, 874 9680 350554 SOCIAL SERVICES 120, 103 2233 122336 TREASURER 94, 164 0 94164 USEFUL PUBLIC SERVICE 0 20009 20009 TOTAL 1, 915, 028 97, 898 2 , 012 , 926 -277- HO 10000111 NU1O01 e7 HIS 10001 CO COLD OON OOOU1 OOM OOOOU1r1 V' O c° Z W UI M c0 H O N ONH 010 lO U1 •tr CO H U1 LC) H r1 l0 N Crl V' C CH in 10 V CHID ° to t- N en '0O ¼0N H H NH N to H V' U1 CO O W r1 V' H r1 O V' Hi H 10 N O V' H Hi N C' H N Z NN H 0 O 1 a m • EE VD v' UI CO Uf N LC) 0101 V' HIS 10 11) 01 CO CO CO OMNC0O CIUI COUI MOO r1 r1 in r1 V' V' KO rn Cn U1 LC) V' CO H O N N O N H 0, O CO VD If1 V' CO CO Ul H H to V' U1 H V' rl U1 U) 10 D\ N r1 Cl 01 N W O U1 N 01 V' V' H VD V' O LUN t` rl V' 10 O1Dt` U) OHNH V' N H ON r1 U1 V' NH V' r1 t` N U rl N V' H r1 U) O V' H H V' 10 N H H O O el' H H H U1 N r1 r1 N V' N 10 r1 a NN N H H H W 4 H E cn 0 H H cn Z >, w 0 0 w 'H C z m a H H U CO ,Z P4 E >+ 0 0O H w Z W 00 z a a c. 3E3 H I-A300a 0 cc C :7 cn < UO z ccn aEH0 'C H cn O W a z a z H W H cn 'C C z z a Z < E > W 0 H 4 W E W zHLLHzcnW W W w H Hu) U O W 0 HcnZ W W zE Z £ w ° a H0a 3 a ' W =dz ° 'CEHa H 0 Z 3 Z a C U a H S U 410 a Z E £ cn z a w w 0 4. OWz 0 P 4 E34EW ' 0 >. <CWE z 00 HCCH W H W 'C ZHU cn . Ecn >' al -tiwwiaz 'C w I w U,C 'C0 'Ccco `rX4 z H wzcn Z Z0,CHI Wr>IwHHU w4 U 4 �-70aHcnozz HE z zOz c z c cx c Z E�y CUn .7 'C U GH. a cc H W E Ww w ' 3 0 H H w H w w w 000Hs Hi 0 0 aE W OW < 0H0 41 '-I 'C G. W H P. 4aHHZU) EaH0 H H H W UHE W ZC > aH 4E W O ❑ ZP >. a W 'C 4) W zCcn 'C C ' 'C O H ZHOEcn £ OOfxUZWZICau) a >. CO4EZGLEWUa W3 >' zcnHz .7 E Za 'CHHH W W HHwH00 41414H O: 0 cncnZO £ Ecn .Co O w P aW . EZaE U) £ EZ 3WHZ cnEwHW �' r.C �C3 W w £ CHcn0 H w 3 £ coHUHO \CC W EHCacnaHn, EOam = (DOH yzaz P4 C a H CO £ Ow U >s e4 Z W U W C a O cn W £ O H E O I Z U �Q U) H E c' CT U ZOCG 0 COOOHZ4C £ EHZ \£ E W > ZZO W30wLLZ ZZcn0O. H CO CO W 4Ocn 'C W 'CH4000 > aoHzHwc. C < Ha ✓ C0 C W U W3 N 4 C0HCQC4aHwO 'CE ❑ W 41; 4 - H4Z41wOC4) 4u H 0 > cncnHcn Ccn ' WZE H w H•C 'Cza WPUaa ' H 0WC - - a - WzH0 .7zcnW44E43W 0HWWZZwz ° s zx H zOWWWWG. W xEQ0 £ 3 'CU \i7Z ' 0000z Ec • O00ni o wHw U H Ow G. 4 E-14 ZHE W OZH £ HH CnccHH Cal Z W ZHHCHCCWW0EZOZOWHZOOcncnEsH4H4 CHZ44E F) Hk. ,C aC4ZWZzwafnHw4CcnHH414 W W wHHOHX W ..7w�C HU a ZEEi27w. =O = 0cno4 W AtH-I4W W HHCC0cnu) 00ZooZHa, a < °° OW a Eca W cnv) Ucn0C > 0Z4CaZC7O. O > inc0044 ' 0143cnCHC3 < cD w U cn H 0 ai O cn Mg E U 4) 000 UHF' F U i0 w H W ran E > 444 a 'C C7cOH 444 Ccn W CG ZZZ W zza 414141 PZOUC9 WEEEO: aaa000cnC7afxaaHHRC zZZG. G. G. G. G. OEZZ cn0000000HHH z W ww W EE-iQ. zzz [:, G. G. G. G. I4H HZ00 HHHzcncn cncn COCn4H W W W W zzw a 000HHHHHC EY. 1ZEEE W C4C4C4 ncncncnZZZ 'COzzzZO c W cn Cncn WWWC C4wC) WCZ4 44ZEEE W W W W W W W H4HHHH00 I cn aac>; W W W W W W W W CO 'CQ 'COcncncncncncV) EEEUHUOCODUz ° aaavx) mviwaiCNC) 4Z = xxa000 ,< < < Qwwwc°nmwwwwa4 °z a £ w a H N r1 V' U1 fO r c0 01 O H N rn cT U1 U) r- CD 01 O H N r1 V' In 10 I- CO 0\ O H N M cr to v) a Z H H H H H H H H H H N N N N N N N N N N rt M Cl r1 r1 to r1 -278- I-4 '44 1 0 1 O u1 O ul O O N 0 0 0 u 1 VD O N T AT F ul 1 0 1 VD uy O r\ N 0+ a w Ol., , . CC 0 N U UI .--IMO ,—, in � 2 a, in en 1` N N N 2 en un in wD w as 44 AIG. sr vs 49- A 0 1 1 0 1 0 In 0 in O O Win0000 in10ON 01 .7I A F l0 1 1 0 1 l0 in O 1- N O Z W CT a a a a a a a W CDCO 2 ul AA MO •- In •O Z2 °, en en N- NNN '0 M ..y In ul 40 0 00 0 W C4 I& (R !H 44 v: CL A C ul 1 1 0 1 u11 NOO N W W O. 0 0 0 0 CA c"1 O O en N F P" I 01 1 u1 1 u1 XOO 'O N A Z Z ON ,ti CO O\ N u1 O 1\ N. ten v cn M n N N Z W cn I 0 0 W 0 PT. Z 0 I +g 44 w 4r A* W W U W _ Z CL W 1 O 0 O 0l--. W SI Cn N0 ‘NI0 al N.•0 Ul Cn N O II n C Q\ O COB M CIINN CO cal N O C t CL W CO 00 0 en I- Nl0 Ln Lc, Sn O ¢ N. CD 0 rn a Cl) R. Ll b} 49- Z > hV a C £ N u on v v CI) 0 CO u W c; U F y w 5 1-4 G k ti C W W k 6 co 0 t ~' 01 44 W z Lao ca Cl., + z6 F 7 fl W W ~ 0 w' T.4—) ,G N W W u I.. 41 0 W I+ C k 1�. W 14 CCN W 4-II Z O g$qq0 0) COW > O I-) !z-1 0 1O+ co N O W 62 CO N O W 1 Q CD CO Q. Cu GO DC Z u Z Cl) [`+7 r-4 4.>. .rl ,.4 F FJ W cO O2 '.Z� O 0 m Z 1U< 1-i or v 1.. Me-1 a 4.1 w m ,r1 w - a W CCW G O M W G F U c1.1 CO r< H G 6 C O! IA H CL w 0 1 M O O 0 0 • CL F CD 04 P. co P. F k: O W U F F a PI x w 0 v0000 c00 � . F OOl O N01 ,... Z CC . 'c .n .-. .-• .r oo m O W M l0 M M t.1 en In 11111 1 1 en I 0 1 U -4 -I ~ 0 0 0 0 O C 0 0 0 0 0 O 0 O O O O O O O O O • 222 .2V I 1 I vD VD 2 -279 • - 0 0 v H rn O awo ▪ C7 CO '0 0 Z q M OM gi Op p K 6S 01 0 -7 v • z ON a H ao m co o o 6 w a co.-I cdEi W Cr, Cr, - Mi M a 6 0 -+ m1 co a a w z w a a a E II .e- w a A a 6 -1 w Z F Dw+ r-I n U W E CO W1 00 Z N Z 01 en en 2 E w -. !- N. 6 0\ V] a x w a a CO W U yr vt rnco z a CI 0I 0 a W 0 0 • 00 i0 '.0 0 0 N. a 6a. cn z I 69I U z h r'-1- w Z U o z Uco W H W 1 E V U N G N 2 sa a A.w a 6 E X x G o WI N H E C Z a N a W G G W D\ U �0 6 1 U Z ‘c -280- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: Is - INSURANCE BUDGET UNIT TITLE AND NUMBER: Insurance Fund -- 66-9020 DEPARTMENT 0ESCEIIPrIOtt Central fund to provide countywide insurance coverage. Administered by Finance an n Administration un t n t e General Fund. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies S 786,010 $ 738,701 $ 836,940 $ 836,940 CapitaUCredits Gross County Cost 786,010 738,701 836,940 836,940 Revenue 142,988 227,606 300,290 284,769 Net County Cost $ 643,022 $ 511,095 $ 536,650 $ 552,171 Budget Positions SUMMARY OF CHANGES: With Weld County joining CAPP July 1, 1987 and CWCP January 1, 1988, the insurance program will be funded as follows: CAPP Contribution $ 354,140 Unemployment 50,000 Loss fund for past claims is funded at Workers' Comp Premiums 225,000 $200,000 from prior year reserves. Boiler Insurance 3,000 Misc. Supplies/Services 4,800 TOTAL $ 636,940 OBJECTIVES: Provide countywide insurance coverage in most cost effective manner possible. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Property & Casualty Claims 100 100 100 Workers' Comp Claims 143 150 150 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval of continuation of insurance program as a member of CAPP & CWCP. In accordance with §8-44-110, CRS, it is recommended that a mill levy be used to fund the insurance program for local county activities & a chargeback mechanism be used only for programs funded by State & Federal funding sources. Weld County, through CAPP, has reduced limits of coverage & placed reliance on sovereign immunity to stay within the 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 $200,000 in equity in CAPP due to low loss ratio in 1986 and 1987, equity will be realized in 3-5 years. With the county joining CWCP on January 1, 1988, all county coverages are pooled with other Colorado counties through the Colorado Counties, Inc. pool. The pools are fully funded as required by the State Insurance Administrator. BOARD ACTION: No change. -281- 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 -282- F l Lel 0.1 X7 a z co a a on Hq ti ti 01 1 W yr ./} W n N. CO CO CO E-4 0 ��Occ4(CCD O7 on r, r, 0.7 O1 N N d V O W C fos of i] Z CO Z< N. N. CO Co X .o MD a HZ Co N.N N. N N N X W y a HP v -5 O ._ 4s7 O H O I 4e- 4f > W CO > W W C NI N co 6 'Of 6>4 -tI v al 0 Co O O F C rn co co CO W co U O --- M C1 Z O on6a O a' d, d, w x 6 x Z X Al Ct I co w co CJ 4-4 44 H X W H a Co P H o is 0 kl co w h co W CO H W G CI Z m a o m a H > CO U C H 00 F Z cC v O Cr)O O1 O N cn C Z — -283- a v F in in 4 W T Z OOq 01 a H 7 — d .t k. m es us al w r� n m 00 W a o •.0 2 - H z 00 n , NN. i Gc — .t 4 C, U W a .9- 69- G Z H N1/4 N- Z CO Co G F '0 1/40 w ti 01w L 00 n N w x O CT N N W GS W 003 ..a v U F G 1 s4 .9- H H C4 G G C NI CO WZ H >+ W CO - W z F CO N CO CO H 2 rn — 0 w F W H .t .t ON c w >a W PG W CO o z w a U I 03- O .. w 0 C N N P.. 6 N rn a 0 W N N >!! F 0 01 'O 10 >C U O — C'1 cn C 6 0 a I d w P4 OH 44,i Z Z I m cn C., H Z q O i z H U 0 F n-I w Z 1+ X W 4, PO U C7 w H W C! I Z Z 0 W 0 o CO CO H A CD qH w H W w I 6 z w X F w >4 w 0 W P!!! F F N z W rn a W 0 XI U X I U 1 6 2 \0 -284- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: 7NPORMATTON SPRVTCRS AGENCY BUDGET UNIT TITLE AND NUMBER: pBx Phone Services -- 67-1192 DEPARTMENT DESCRIPTION: provides phone services to Weld County and the Court system. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 77 c'1F S R1,17 S 79„,868 S 79.809 Services/Supplies 9F1 S7/. 977 l40 990 556 292 290 Capital/Credits 47`,47 67447 57 263 47.448 Gross County Cost SRly 5?7 408,798 427 687 419.547 Revenue 28!,577 408 198 427.687 419.547 Net County Cost A -0- 5 -o- 5 -0- $ -o- Budget Positions 1 1 1 1 SUMMARY OF CHANGES: Maintenance is down due to phone installations and initial troubleshooting being performed in-house instead of by the vendor. Personnel costs are down as a result of restructuring after the reorganization of Communications. Local and long distance usage has continued to increase, more than offsetting savings from personnel. No capital projects are included in the request. The 1989 request includes $8,510 for depreciation not included in 1988 budget. Salaries were reduced by $59, along with a reduction of 59,815 in capital items. Computer costs are up $1,734. OBJECTIVES: The PBX Phone Service Department performs the operation P v and maintenance for all county phone systems. This includes research for replacement, improved productivity and other service requests. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Centennial - Incoming Calls 49,819/mo 55,651/mo 58,434/mo Centennial - Outgoing Calls 47,020/mo 51,365/mo 53,933/mo Social Services - Incoming Calls 15,521/mo 16,016/mo 16,817/mo Health - Incoming Calls 11,167/mo 12,387/mo 13,006/mo System Repairs (Hardware) 24.75/mo 15/mo 18/mo System Changes (Software) 2.8/mo 23/mo 25/mo Installations 11.5/mo 12/mo 12/mo FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -285- 0 I CO CO I NO 00v 'oo F o I i M I in a w m • 6 C9 co Un N-vI I- H D .•� 44- m ww 0 I CO CO I NO 0 44 NO o z O I M I U wrn cO co .n 1-UI Zom 1 m .. a, � � m O c U W a W W o o - COO 0 F D+ o I 1 n I N 00 Fco U m UI H z ON Un NO CO o z FW Ho 7M m w a w 0 0 W v vi «. I 2 W W U W W' mO N ,o o 0I m z 6 CO m m I 0 a W 0 O -a M M O 6 6 >4 m P co m . Lc,0 �nnOn m a co fw CO U0 - ~ v -tN m D 6 H a d' I 69-i z r co a 6 z F o z 6 a w w m g s w Cl m U ClF 7 6 6 CoCl + a Cl n 7 T u z pU M al 7 14 xHx O G U t 0 O O al •-• to com a a) 6 CO 41 GO m iC4 w w M14 x �z moo > a a a u I. P H CO wc° wwa H N 0 0 1 1 OCN o O J' zIx ' cn .o1/40m O0 C0 Pa MMMMM O O O cO (<;,,) 6 0 0 0 0 0 0 m m m ON 1 I 1 I I M M M M CO CO CO OD CO -286- 0 0 0 0 F O, a Z O ON en en W W Hi ra I «, 11.3- 0 R1 0 0 Z W a a 0 I- co z x ON en en 0 — — --I W .. as X a .691 F 0 0 w H rn (31 en Z en rn a Ea -aW co 0 W 0 0 O.• en en Z W 0.i W• .. .. L•3 g '. .. .. .7 W F 49- V} H a W 0 0 C 0 0 U Z H � 00 0 Z W Z▪ H W N CV E. Fa ..°' 0 0 6 a z X O w z .- .-. co 0 0 W U M w a col Z w H 0 z I co co 0 H w ON rn 6 >+ n w x D• FwO �coI m _ F4 0 0 .. N i N r7 C W al- a G Z W Z en z 0 N xi F0 H @ W 4.1 w W I W a U Z H 0 - z ro 0 z 0 ,6 0 14 H H P.. no >4 C 0 W f+ H H 0 Z ex N O W 0 O va rn O £ I U 0 en 6z 00 -287- 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. RESOURCES ACTUAL BUDGETED REQUESTED APPROVED LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies $1.284,907 $1,042,000 $1,131,000 $1,131,000 CapiteUCredits Gross County Cost 1,284,907 1,042,000 1,131,000 1,131,000 RevenueFUND BALANCE 1,284,907 1,042,000 1,131,000 1,131,000 Net County Cost $ -o- $ _0 $ $ -o - Budget Positions ° SUMMARY OF CHANGES: Budget reflects the changes listed on the following pages. 5% rate increase for County self-insurance program is proposed for employer only. (CONTINUED) OBJECTIVES: 1) Provide employee health/dental/vision insurance in most cost effective way possible; 2) Provide wellness program to all employees. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST P/ CURRENT FY NEXT FY Single coverage 657 670 665 Family coverage Paid Losses 226 226 250 $1,152,770 $919,000 $1,002,000 FINANCE/ADMINISTRATIVE RECOMMENDATION: Recommend approval of the continuation of the self-insurance health program started January 1, 1983 with rates increased $3.00 for 1989. No program changes are recommended in the summary of benefits provided on the following pages. 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, and co-insurance. 1988 ending reserves should be $620,000 allowing the premium to increase only 5% for 1989. BOARD ACTION: Approved insurance plans and bud(CONTINUED) budget as recommended. —288— BUDGET UNIT SUMMARY (CONTINUED) Health Insurance Fund -- 83-9020 CHANGES: 1984 1985 1986 1987 1988 1989 Administration S 39,240 $ 37,278 $ 48,600 $ 55,424 $ 58,000 $ 60,900 Services/Supplies 1,000 1,000 3,000 4,000 4,000 4,000 Aggregate Excess Policy 18,089 42,536 40,947 54,020 55,000 58,000 Individual Excess Policy 26,013 7,500 6,000 6,000 6,000 7,000 Loss Fund 903,796 793,816 810,379 739,776 829,000 912,000 Dental/Vision Program -0- 92,006 80,000 70,000 90,000 90,000 TOTAL $ 988,138 $ 974,136 $ 988,926 $ 929,220 $1,042,000 $1,131,900 RECOMMENATION: Weld County offered PEAK HMO in 1987, which only attracted seven enrollees. Fiscal impact was minimal. It is recommended that the County contribution of $44.00 toward health be continued for the County and HMO if it is offered with the employee paying the difference. A $3.00 increase for dental/vision is proposed, but the reserve will be reduced by about $154,384 based upon loss projections. The 1989 program is calculated with current participation as follows: Single Coverage: 665 Dependent Coverage: 250 Annual HEALTH: Administration Fee = $ 60,900 Individual Stop-Loss < 58,000 Aggregate Stop-Loss = 7,000 Administrative Operating = 4,000 Fixed Costs: $ 129,900 LOSS FUND: Medical - $ 912,000 Dental = 60,000 Vision = 30,000 GRAND TOTAL: $1,131,900 REVENUE: Single Vision/Dental/Wellness 679 X $18/month X 12 = $ 146,664 Single Health 665 X $60/month X 12 = 478,800 Dependent Health 250 X $76/month X 12 = 228,000 Dependent Vision/Dental 259 X $19/month X 12 = 59,052 TOTAL REVENUE $ 912,516 Reserve Reduction/Interest 65,000 GRAND TOTAL $ 977,516 —289— INSURANCE HEALTH/DENTAL/VISION INSURANCE: 1985 1986 1987 1988 1989 SINGLE $ 90.05 $ 75.00 $ 75.00 $ 75.00 $ 78.00 FAMILY $107.60 $ 95.00 $ 95.00 $ 95.00 $ 95.00 PROGRAM: . SINGLE $100 DEDUCTION - 202/80% TO $2,000 THEN 100% . FAMILY $200 DEDUCTION - 20%/80% TO $4,000 THEN 1002 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 . 100X PREVENTIVE CARE . 502/50% 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 Dental/Vision 18.00 $ 60.00 0.00 18.00 TOTAL $ 62.00 $ 16.00 $ 78.00 Family: Health $ 0.00 $ 76.00 Vision/Dental 0.00 $ 76.00 1 19.00 19.00 TOTAL $ 0.00 $. 95.00 $ 95.00 GROSS TOTAL $ 62.00 $111 .00 $173.00 -290- HMO: RATES County Single: Share Individual Total Health $ 44.00 $ 46.45 $ 90.45 Dental/Vision 18.00 0.00 18.00 TOTAL $ 62.00 $ 46.45 $108.45 Family: Health $ 0.00 $122. 11 $122. 11 Dental/Vision 0.00 19.00 19.00 TOTAL $ 0.00 $141 .11 $141 . 11 GROSS TOTAL $ 62.00 $187.56 $249.56 EXECUTIVE PAY PLAN: Department Heads, Elected Officials, and Chief Deputies not eligible for bonus can use up to $2,000 in direct benefit plan reimbursement for health purposes. BOARD ACTION: Approved insurance plans and budget as recommended. -291- IIiDcP-292- SUPPLEMENTAL DATA DEMOGRAPHIC STATISTICS 1. Population: 1960 - 72,344 1970 - 89,297 1975 - 111,901 1980 - 123,438 1983 - 132,513 1984 - 131,746 1985 - 133,922 1986 - 139,947 2. Estimated Median Age: 26.7 (1980 Census) 28.5 (1983) 26.7 (1984) 27.8 (1985) 3. Total Personal Income For Years Available: 1970 - $ 279,766,000 1971 - $ 327,463,000 1972 - $ 380,534,000 1973 - $ 481,301,000 1974 - S 539,833,000 1975 - $ 597,099,000 1980 - $1,059,311,000 1982 - $1,317,000,000 1984 - $1,317,329,000 4. Per Capita Income For Years Available: 1971 - $ 3,527 1972 - $ 3,891 1973 - S 4,666 1974 - S 5,054 1975 - $ 5,543 1977 - $ 5,081 1980 - $ 6,505 1982 - $10,411 1984 - $11,501 5. Median Family Income $15,805 (1980 Census) $22,921 (1983) $21,286 (1984) 6. Population Per Household 1970 - 3.09 1980 - 2.79 1983 - 2.75 1984 - 2.79 7. Housing Units 1970 - 28,896 1980 - 46,475 1983 - 46,059 1984 - 49,538 Source: Greeley Area Chamber of Commerce Survey and U.S. Census data. —293— MISCELLANEOUS 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 - 10 Other Full Time Employees - 780 Part Time Employees - 174 7. Miles of Roads: Paved - 549.6 Unpaved - 2,787.5 8. Building Permits: No. of Year Permits Valuation 1978 1,546 S 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 S 51,480,002 1984 2,450 $ 44,854,598 1985 2,519 $ 37,423,180 1986 2,113 $ 34,964,831 1987 2,131 $ 36,787,917 9. Motor Vehicle Registration: 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 1987 - 140,445 10. Special Districts within County: 28 - Cities and Towns 17 - Schools 23 - Fire 18 - Water & Other 1 - Colleges 13 - Sanitation 11. Cities and Towns: Ault Gilcrest Lochbuie Eaton Greeley Mead Erie Grover Milliken Evans Hudson New Rayner Dacono Johnstown Nunn Firestone Reenesburg 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—294— MISCELLANEOUS STATISTICS 13. Libraries: Ault Town Library 7,000 Volumes Glenn A. Jones Library 9,639 Volumes Greeley Library 126,142 Volumes Platteville Library 8,253 Volumes University of No. Colo. 755,519 Volumes Weld Library District 153,000 Volumes Windsor Public Library 27,791 Volumes 14. Elections: Number of Number Percent of Registered of Votes Registered Voters Cast Voters Voting 1974 General Election 45,175 30,002 66.4 1976 General Election 49,785 41,184 82.7 1978 General Election 47,832 29,818 62.3 1980 General Election 51,107 44,134 86.3 1982 General Election 51,476 36,301 70.5 1984 General Election 56,311 47,632 84.6 1986 General Election 62,725 38,488 61.1 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 KY0U/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, 1987: State - 3% Source: County offices. —295— 1989 Inflation Projections Consumer Price Index (CPI) U.S. Denver United Banks of Colorado 5.8% 5.1% 1st Interstate Bank of Denver 5.5% 4.8% Center for Business/Economic Forecasting 5.0% 4.6% Center for Economic Analysis, University of Colorado 5.6% 4.7% Industry Week 5.3% —— Data Resources 5.0% —— Merrill Lynch Economics 5.1% —— Mellon Bank 5.5% —— Evans Economics 5.3% —— 14 -296- Consumer Price Index Denver — All Urban Consumers — (CPI-U) Denver CPI was reported bi-monthly through 1986 — 1987-1988 represent six month averages. Percent Change 5% 4% _ 3% _ ziNth 2% _ 7 1% _ /\/ 0% -1% „ „ „ „ „ „ Months J M M J S N J M M J S N J M M J S N J-J J-D J-J 1984 I 1985 1986 I 1987 11988 ❑ 12 MONTH COMPARISON 13 -297- Consumer Price Index U.S. - All Urban Consumers — (CPI-U) Percent Change 5.0% 4.5% - -- ... N\7. I 4.0% _--•\\CC_C. - .... _ _ ............ .... .. \Q_. \\\\ \y`` 3.5% �....\.......C_....C \.. \..\ .\.. .J. - it 3.0% \\.\..........\.....cc\\.C .... .... \\IN' II 2.5% _ .... .. ... ............`... ... \\.\\\ .. . ,,,,,,,I ........................... \\\\\ \\\\ ItI 2.0% 1...................\...... y ................. .......... _ r. ...... ..... \It 1.5% _ -- -- _ .v.v c.,,,,,,,,,,,\\4„ ,\\-1,,, L �,HHL 1.0% _"\\\"\\"\\"\\\"\\\""\N\"\\\-\\ "\\‘ "\\\1\ � NNI I ' .......................................14...v.N .��I\v 0.5% \.......y................a............' \\\ .\\\1\\ \\I\I' 0.0°/ .......N.................."..,....n....... ....Hvv v•I\Nv ° 111 Iln , , nl , ill Iii Iirrn in ill 1111111 rrr rrlIIli ,' Months J RVIAMJJASO\DJFMAMJJAKNDJR46MJJASCNDJ RWMJ JASCrDJ FM4MJ JA 1984 I 1985 I 1986 I 1987 I1988 12 MONTH COMPARISON 12 -298- Employment Cost Index (ECI) - Wages/Salaries (Bureau of Labor Statistics) 12 Months Ended June 1987 June 1988 Private Non-Farm Workers White-collar 3.3% 4.0% Blue-collar 2.3% 3.6% Service 3.0% 3.0% By Industry Division Manufacturing 2.4% 3.8% Trans./Pub. Utilities 2.1% 2.5% Wholesale/Retail 3.3% 3.6% Finance/Ins./Real Estate 2.7% 2.6% Services 4.3% 4.9% By Region Northeast 4.0% 4.6% South 2.6% 3.8% Midwest 3.3% 2.8% West 1.7% 3.7% Union Status Union/Non-Manufacturing 2.1% 2.5% Non-Union/Non-Manufacturing 3.5% 4.0% State/Local Gov't. Workers 5.0% 4.4% Employment Cost Index (ECI) -All Compensation Includes Wages/Salaries and Benefits (Bureau of Labor Statistics) Private Non-Farm Workers White-collar 3.4% 4.4% Blue-collar 2.5% 4.7% Service 3.1% 3.6% Manufacturing 2.2% 5.0% Non-Manufacturing 3.4% 4.2% State and Local Government Workers 5.0% 4.4% 16 -299- Wilk COLORADO -3 00- J I GLOSSARY 1 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. Bi-monthly and quarterly allotment periods are most common. ANNUAL BUDGET A budget applicable to a single fiscal year. -301- APPROPRIATION A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. APPROPRIATION BILL, ORDINANCE, RESOLUTION, or ORDER A bill, ordinance, resolution,' or order by means of which appropriations are given legal 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. -302- BUDGET DOCUMENT The instrument used by the budget—making authority to present a comprehensive financial program to the appropriating body. The budget document usually consists of three parts. The first part contains a message from the budget—making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the information as to past years ' actual revenues, expenditures, and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue, and borrowing measures necessary to put the budget into effect. BUDGET MESSAGE A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. BUDGETARY ACCOUNTS Accounts used to enter the formally adopted annual operating budget into the general ledger as part of the management control technique of formal budgetary integration. BUDGETARY COMPARISONS Governmental GAAP financial reports must include comparisons of approved budgeted amounts with actual results of operations. Such reports should be subjected to an independent audit, so that all parties involved in the annual operating budget/ legal appropriation process are provided with assurances that government monies are spent in accordance with the mutually agreed—upon budgetary plan. BUDGETARY CONTROL The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. BUDGETARY EXPENDITURES Decreases in net current assets. In contrast to conventional expenditures, budgetary expenditures are limited in amount to exclude amounts represented by noncurrent liabilities. Due to their spending measurement focus, governmental fund types are concerned with the measurement of budgetary expenditures. -303- 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 included in the budget. CONTINUING APPROPRIATION An appropriation which, once established, is automatically renewed without further legislative action, period after period, until altered or revoked. The term should not be confused with INDETERMINATE APPROPRIATION. 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. —304— 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. -305- 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. -306- 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, l administrative, executive, or judicial acttionasea direct order or that is required as a condition of aid. 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. -307- 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. 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. -308- 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. (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 ty pe 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. -309- SUBACTIVITI A specific line of work performed in carrying out a governmental activity. For example, "cleaning luminaries" and "replacing defective street lamps" would be subactivities under the activity of "street light maintenance". SUBFUNCTION A grouping of related activities within a particular governmental function. For example, "police" is a subfunction of the function "public safety". SURPLUS The use of the term "surplus" in governmental accounting is generally discouraged because it creates a potential for misleading inference. 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. 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. 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. -310- 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, Appendex B. pp. 53-77. -311- scrit, 111k. COLORADO Hello