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Home My WebLink About901534.tiff . . . . . . . . . . . . . . . . . . . . . . J L ell 8 II VI Oil JO II Of ■ a '■ m ' %me1. . m ■ HEALTH Funi , . . ' ;r'r'; '; ' ,' ■■ _ _■ ■. ■228 VV VI pm m l ■ ■ '■ ■ %me ■ e ( A i , I m i . 1...t •• rail 901534 i u i , I HEALTH FUND REVENUES 1990 TOTAL $1,839,919 CHARGES FOR SERVICES OTHER REVENUE 16.7% 2.3% $307,079 $42,989 FEDERAL/STATE 22.5% $414,506 INTERFIDTRANSFE ) RS 50,345 FUND BALANCE 6.8% $125,000 TOTAL $1,764,122 OTHER REVENUE 0.0% $750 P R FEDERAL/STATE20.7%$364,926FUND BALAN E7.1%$125,000S -213- HEALTH FUND EXPENDITURES 1990 TOTAL $1,714,919 HEALTH EDUCATION � ADMINISTRATION $73,271 4.5% 4.3% $78,039 HEALTH PROTECTION SERVICES 32.7% COMMUNITY $560,283 HEALTH SERVICES 58.5% $1,003,326 1989 TOTAL $1,639,122 ADMINISTRA- TION 2.3% $38,000 H H EDUCATII)N 17,109 .2% HEALTH PROTECTION SERVICES 32.7% $536,581 COMMUNITY HEALTH 57.8% $947,432 -214- PUBLIC HEALTH FUND SUMMARY The total 1990 Health Department budget is $1,714,919. This represents an increase of $75,797 over 1989's budget. An increase of revenue from sources other than County general funds is projected at $85,731. This will result in an increase in net county cost of $8,211. Most of the increase in outside revenues comes from legislative changes such as the food service bill and an increase in some fees. The budget reflects the decentralization of the secretarial pool. This results in a decrease in office techs within the administration division with a corresponding increase in office tech time in other divisions. Therefore, most of the apparent increase in FTE's in different programs is due to this decentralization and not a real increase in personnel. The Environmental Protection Services Division has an overall decrease in its request for net county cost of $19,798. This is due to an increase in outside revenues of approximately $43,500. Of the 3.5 additional FTE's requested within this division, 2.0 are due to decentralization of the secretarial pool. However, the department is requesting additional Environmental Specialist's time of 1.5 FTE's. This is necessary due to the increased demand placed upon the present staff, board and care inspections, and beneficial sludge permitting. The overall Health Education budget is down by approximately $43,838. This is mainly due to the expiration of grant funding, for teen pregnancy and tobacco prevention. It is anticipated that the department may successfully compete for further grant funding. Health Education is one area in which the county can affect public health and in which funding is available. Therefore, further refinement, development, and growth of this division in the next year is possible. The Department is requesting an increase in the Community Health Services budget of $55,894. The majority of this increase is due to the redistribution of office technicians and salary increases. Increased outside revenues within this division are due mostly to an increase in the immunization fee of $1. The Department also hopes that it can further access Medicaid funding for the services provided in this division. However, the department is being very conservative in projecting Medicaid reimbursement due to the difficulty of accessing this system. The unused fund balance serves as a contingency against unanticipated reductions in 1990 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. -215- HEALTH DEPARTMENT FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 LICENSES AND PERMITS 19-4170-3212CARE Boarding Home Licenses S 200 S 250 S 2.650 S 2.650 TOTAL LICENSES AND PERMITS $ 200 S 250 S 2.650 S 2 .650 INTERGOVERNMENTAL REVENUE 19-OOO1-3340CAPI State Grants $ 150,971 $ 153,538 $ 153,538 $ 153,538 19-4140-3340AIDS State Grants 11,588 4,800 -0- -0- 19-4140-3340ACP State Grants -0- 2,955 3 ,035 3 ,035 "' 19-4140-3340CDHS State Grants 9,523 -0- -0- -0- r °' 19-4140-3340CHP State Grants -0- -0- 3,090 3,090 I 19-4140-3340CMP State Grants -0- 9,000 9,135 9,135 19-4140-3340FP State Grants 80,426 84,957 83,251 83,251 19-4140-3340HTLV State Grants -0- 19 ,794 19,794 19 ,794 19-4140-3340INJ State Grants 1,635 6,664 5,000 5,000 19-4140-3340LRM State Grants 6,525 9,000 -0- -0- 19-4140-3340MAT State Grants 82 ,002 41,504 74,672 49 ,723 19-414O-3340MNP State Grants -0- 12,708 12,708 12 ,708 19-4140-3340NEU State Grants 562 480 480 480 19-4140-3340NUTR State Grants -0- 1,402 1,402 1,402 19-4140-3340TB State Grants 9,839 10,900 16,857 16,857 19-4140-3340TBOR State Grants 8,946 8,254 -0- -0- 19-4140-3340TP Teen Pregnancy 15,000 12,000 -0- -0- 19-4170-3340AQC State Grants 15,998 16,898 21,398 21,398 19-0001-3345HLTH Health 24,422 27 ,095 27 ,095 27 ,095 19-4170-3371LAR State Grants -0- 2.500 8.000 8.000 TOTAL INTERGOVERNMENTAL REVENUE S 417 .437 S 424.449 S 439 .455 S 414.506 HEALTH DEPARTMENT FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 CHARGES FOR SERVICES 19-4140-3418AIMS Charges for Services $ 880 $ 880 19-4140-3418SLUD Charges for Services-Sludge Permit -0- -0- 12,500 12,500 19-4170-3418-0022Charges for Services-Solid Waste -0- 12,000 15,000 15,000 19-417O-3418LABB Charges for Services - Lab -0- 11,300 11,300 11, 300 19-4170-3424 Protective Inspection Fees 11,382 10,500 31,500 31,500 19-4170-3424ANML Protective Inspection, Animal 480 350 350 350 19-4110-3451VS Vital Statistics 31,715 38,000 38,000 38,000 i 19-4170-3452 Health Inspection Fees 90 -0- -0- -0- N 19-4170-3453GC GC Cultures 633 -0- -0- -0- i 19-4140-3454CDC Clinic Fees 346 -0- -0- -0- 19-414O-3454CDP Clinic Fees -0- 18,400 25,000 25,000 19-4140-3454CHC Clinic Fees 1,698 1,700 -0- -0- 19-4140-3454CHP Clinic Fees -0- 1,700 1,800 1,800 19-4140-3454DCC Day Care Consultation -0- -0- 9,889 9,889 19-4140-3454FLU Clinic Fees 14,405 14,600 -0- -0- 19-4140-3454FP Clinic Fees 12,348 8,200 22,815 22,815 19-4140-3454FPD Family Planning Donation 4,624 -0- -0- -O- 19-414O-3454HEP Clinic Fees - Hepatitis -0- -0- 7,121 7,121 19-4140-3454HIV Clinic Fees -0- 2,572 2,572 2, 572 19-4140-3454MAT Clinic Fees 6,436 2,400 4,479 4,479 19-4140-3454MEDC Clinic Fees - Medicare -0- -0- -0- 24,949 19-4140-34540T Clinic Fees 412 400 -0- -0- 19-4140-3454PN Clinic Fees 36 -0- -0- -0- 19-4140-3454PS Clinic Fees 1,977 13, 300 -0- -0- 19-4140-3454RI Clinic Fees 18,737 18,000 -0- -0- 19-4140-3454RURL Clinic Fees -0- 2, 100 200 200 19-4140-34545TD Clinic Fees 1,590 600 2,240 2,240 19-4140-3454TB Clinic Fees 41 -0- -0- -0- HEALTH DEPARTMENT FUND SUMMARY OF REVENUE 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 CHARGES FOR SERVICES (CONTINUED) : 19-414O-3454VD Clinic Fees $ 121 $ -0- $ -0- $ -0- 19-4140-3454WAP Clinic Fees -0- 24,298 22,328 22,328 19-4130-3454WELL Clinic Fees -0- 24 36 36 19-4140-3454W0 Clinic Fees 6,157 12,270 -0- -0- 19-4170-34540TTL Clinic Fees 20 -0- -0- -0- 19-4170-3454RFUG Clinic Fees 80 -0- -0- -0- 19-4170-3456 Septic 46,217 45,000 45,000 45,000 I 19-4170-3457 Water 39.113 35.400 30.000 30.000 N I-+ O0 TOTAL CHARGES FOR SERVICES S 199.538 S 273.994 S 282 .130 S 307 .079 OTHER REVENUE 19-4140-3624 Car Seat Rental $ 530 $ 500 $ 300 $ 300 19-4110-3640 Refund of Expenditures -0- -0- 40,039 40,039 19-0001-3642 Miscellaneous Revenue 815 -0- -0- -0- 19-4140-3670 Car Seat Donation 25 -0- -0- -0- TOTAL OTHER REVENUE S 1.370 $ 500 S 40.339 $ 40.339 TRANSFERS 19-0001-3371 Transfer from General Fund $ 848.595 $ 942.134 S 891.013 S 950. 345 TOTAL TRANSFERS $ 848.595 $ 942.134 S 891.013 S 950.345 TOTAL HEALTH DEPARTMENT FUND $ 1.467.140 $ 1,641,327 $ 1,655,587 $ 1.714.919 HEALTH DEPARTMENT FUND SUMMARY OF EXPENDITURES 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 19-4110 Administration $ 31,715 $ 77,971 $ 78,039 $ 78,039 $ 78,039 19-4130 Health Education -0- 117,109 111,508 111,508 73,271 19-4140 Community Health 948,251 947,887 959,127 959,127 1,003,326 19-4170 Health Protection Services 445.222 474.415 506.913 506.913 560.283 TOTAL HEALTH DEPARTMENT FUND $ 1,425,188 S 1.617.382 $ 1,655.587 S 1,655,587, S 1.714.919 N BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: UPATTU TrVAPTMFMT BUDGET UNIT TITLE AND NUMBER. c„mmnr=, DEPARTMENT DESCRIPTION: See individual units. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 915,6811 $ 1,163,215 $ 1,164,918 $ 1,215,258 Services/Supplies 509,503 484,166 490,669 499,661 Capital/Credits (22) 0 0 0 Gross County Cost 1,425, 162 1,647,381 1,655,587 1,714,919 Revenue 623,962 678,843 764,574 764,574 Het County Cost $ 801,200 $ 968,538 $ 891,013 $ 950,345 Budget Positions 40.5 44.5 44.5 44.5 SUMMARY OF CHANGES: See individual budget units. OBJECTIVES: 1) To provide preventive health care services to the citizens of Weld County; 2) To monitor and protect the environment of Weld County; 3) To provide surveillance of and intervention in developing health problems within the population of Weld County; 4) To develop programs that address the major public health issues within the County. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Birth/Death Certificates 5,286 6,333 6,333 Administrative Staff Hours 23,664 27,040 11,484 Epidemiologist Staff Hours 1,044 2,088 2,088 Environmental Protection Staff Hours 22,500 20,880 28,188 Health Ed. Staff Hours 4,385 3,465 Community Nursing Staff Hrs. 33,826 46,772 FINANCE/ADMINISTRATION RECOMMENDATION: See individual budget units. BOARD ACTION: See individual budget units. -220- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: I4PATTN DPPARTMPMT BUDGET UNIT TITLE AND NUMBER: AAminicrr.rinn __ 10_11110 DEPARTMENT DESCRIPTION: Overall administration of Health Department, including personnel, fiscal management, data and records management, procurement and facilities management. The Director is official registrar of vital statistics for Weld County. Records of births and deaths which occur in Weld County are kept and certified copies are available upon request from the deputy registrar. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 222,000 $ 395,875 $ 256,901 $ 242,047 Services/Supplies 252,474 174,064 178,410 183,341 Capital/Credits (442,759) (484,496) (357,272) (347, 349) (Gross County Cost 31,715 85,443 78,039 78,039 Revenue 31,715 85,443 78,039 78,039 Net County Cost $ 0 $ 0 $ 0 $ 0 Budget Positions 13.0 15.7 7.0 7.0 SUMMARY OF CHANGES: Budget reflects transfer of Office Tech personnel costs to individual divisions as pool has been decentralized to improve efficiency. (Nursing - $102,850; Health Ed - $6,651; Environmental Protection - $29,473. ) Increased supply line item account by $2,000 since usage has indicated the need. Repairs and maintenance increased by $2,500 to cover cost of the maintenance agreements on the Cannon and Xerox Copiers. Revenue includes vital statistics fees of $38,000 and reimbursement of one-half physicians salary ($40,039) from Family Practice Residency Program. Final budget adjustments include salary reductions of $14,854, decreased computer charges of $697, and increased phone costs of $5,628. Overhead charge backs were reduced ($9,923) . OBJECTIVES: 1) Issue birth and death certificates; 2) Provide fiscal and management support to Environmental Protection, Health Education and Community Health Nursing; 3) Provide epidemiological investigations for public health surveillance, control and health risk analysis; 4) Provide program evaluation support. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Birth and Death Certificates 5,286 6,333 6,333 Epidemiologist Staff Hours 1,044 2,088 2,088 Administrative Staff Hours 23,664 27,040 11,484 -221- FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -222- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HFATTH OFPARTMPNT BUDGET UNIT TITLE AND NUMBER: HPalth FAvratinn __ 1Q_allfl DEPARTMENT DESCRIPTION: Provides health education throughout the County. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 0 $ 69,470 $ 64,432 $ 40,369 Services/Supplies 0 24,328 18,494 18,494 l Capital/Credits 0 40,725 28,582 14,408 J Gross County Cost 0 134,523 111,508 73,271 Revenue 0 16,664 5,336 5,336 Net County Cost $ 0 $ 117,859 $ 106,172 $ 67, 935 Budget Positions 0 2.6 1.6 1.6 l SUMMARY OF CHANGES: Personnel and other resources decreased because of reduction in grant funding. Grant funding eliminated was in the area of teen pregnancy and tobacco prevention. Final budget adjustments include salary reductions of $24,063, and overhead charge decrease of ($14,174) . OBJECTIVES: 1) Outreach and educational support to existing HD programs; 2) Identify and access resources; 3) Public information request response and technical assistance; 4) Reduce injury rates; 5) Reduce teen pregnancy rates ; 6) Implement Employee Wellness Program. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Health Education Programming -0- 500 320 Public Information Produc- tion 0- 700 450 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Commitment was to reduce part-time staff with any grant reductions. Request to upgrade Director of Health Education is not recommended. Position was upgraded 10% in 1989 budget, plus with elimination of grant funding workload has decreased in area of supervision. BOARD ACTION: Board denied the upgrade of the Director of Health Education position as recommended. Part-time staff was reduced as recommended. -223- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: TT PATmu fWPapTNPTTT BUDGET UNIT TITLE AND NUMBER: Cnmmnni -y Hon1rh cnnrinec -- lq_41Ln DEPARTMENT DESCRIPTION: Holds clinics for TB, VD, maternity, family planning and blood pressure screening. Provides immunizations; physical assessments, screening, counseling, and teaching of senior citizens in clinic setting; home visits for adult health promotion, mental health and retardation, chronic diseases; community activities and licensing of ambulances. Provides health education throughout the County. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel I $ 438,305 I $ 412,966 $ 529,208 $ 573,464 Services/Supplies 208,992 218,140 219,129 225,187 f Capital/Credits 300,954 259,728 210,790 I ' 204,675 Gross County Cost 948,251 890,834 I J 959,127 1,003,326 Revenue 297,347 261,905 I 322,868 l 322,868 INet County Cost $ 650,904 $ 628,929 $ 636,259 $ 680,458 Budget Positions 17.5 16.2 I 22.4 22.4 SUMMARY OF CHANGES: Decentralization of secretarial pool has resulted in increased personnel costs ($102,850) and FTE (6.2) . Overhead costs are down by $48,938 due to restructure. Revenue increase of $60,963 resulting from larger state grants, new grants and increased fee collections. New program in pre-natal care requires more funding in service and supply ($989) . Final budget adjustments include salary increases of $42,843, computer charges of $6,058, and overhead costs were reduced ($6,115) . OBJECTIVES: 1) Continue to assess fee collections/billing, increase collections through use of computerized client data base for more aggressive billing and collections; 2) Explore other grant resources such as federal funding resources; 3) Continue on-going analysis of cost effective methods of providing health services; 4) Fine-tune Medicaid billing to increase reimbursement levels in all programs. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED I LAST FY CURRENT FY NEXT FY J General Clinic Services 10,217 13,000 Family Services 17,618 7,968 1,897 7,618 J Childrens Services 1,968 1,897 2, 183 —224— FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Requested upgrade of Nurse practitioner position from CHN II to CHN III is recommended ($1,413) . BOARD ACTION: Board approved upgrade of nursing position to Nurse Practitioner ($1,413) . Revenue in Maternity Child Health program was reduced with offsetting increase in Medicare of $24,940. If Medicare revenue falls short, funds will come from fund balance. -225- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HFATTH T)FPARTMPNT BUDGET UNIT TITLE AND NUMBER: Fnvirnnmanta1 Prntartinn Carvirac -- 19_x17(1 DEPARTMENT DESCRIPTION: Serves to improve the quality of life for all county residents by requiring safe, healthful, and comfortable living and working conditions and by striving to enhance the individual's total environmental well being. Services include technical assistance and consultation, monitoring and sampling, inspection and enforcement, education and planning activities. The laboratory purpose is the prevention and control of communicable diseases and the epidemiological study of disease. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 255,376 $ 284,904 $ 314, 377 $ 359,378 Services/Supplies 48,037 67,634 74,636 72,639 Capital/Credits 141,783 184,043 117,900 128 ,266 Gross County Cost 445,196 536,581 506,913 560,283 Revenue 117,061 134,198 177,698 177,698 Net County Cost $ 328,135 $ 402,383 $ 329,215 $ 382,585 Budget Positions 10.0 10.0 13.5 13.5 SUMMARY OF CHANGES: Requested budget includes the transfer of two clerical positions from the clerical pool and the request for 1.5 FTE due to increased workload and demand for service within the framework of existing programs. Added staff would accommodate review of beneficial sludge permits and board and care inspections ( .75 FTE) . The other additional .75 FTE will be used to relieve existing staff workload. Funding for added staff will come from the new revenue sources of food service license ($21,000) , beneficial sludge permits ($12,500) , board and care fees ($2,400) and State Air Program increase ($4,500) . Service and supplies are up $7,002 for new programs with an offset of $66,143 in the reduction of overhead due to transfer of clerical staff. Final budget adjustments include salary increases of $45,001, computer charges declined ($1,997) , and overhead costs increased $10,366. Net County cost even with added 1.5 FTE is down $19,798. 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 two times in 1990; 5) Provide septic program services and reduce contamination by achieving a 100% rate in correcting failing systems. -226- ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Staff Hours 22,500 20,880 Inspections 28,188 3,081 2,770 3,200 Investigations 1,756 1,550 2,000 Evaluations 3,785 3,300 4,000 Medical Samples 4, 110 4,400 4,500 Water Samples 4,509 4,500 4,500 Waste Samples 411 275 500 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Added staff (1. 5 FTE) appears justified and is supported with increased revenue, so no increase in County costs. BOARD ACTION: Board approved addition of 1.5 FTE as recommended. -227- Atarlit WINC. COLORADO -228- .I R L, "'SCHOOL BLIP j V ' V ' HUMAN RESOURCES FUND k . . L Be 5 V mit dllllllllillh HUMAN RESOURCE FUND SUMMARY The Human Resource Fund is budgeted for the most part, at the 1989 funding level for 1990. Being totally reliant upon State and Federal funding sources, Human Resources continues to operate in an environment of uncertainty. The HRD 1990 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 1990 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 $1,439,880 for 1990. In addition, the Job Service contract will be for $226, 288. 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 $11,844, $80,000 for Welfare Diversion, and $115, 794 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 1990. The 1990 budget is anticipated at $380,000. Other programs of HRD remain relatively stable fiscally and programmatically with the following 1990 funding levels: CDBG-ESG $ 20,000 CSA-CAP $152,207 Transportation 200,000 Supplemental Foods 145,200 Area Agency on Aging 257,849 Senior Nutrition 353,931 CSBG 147,941 DOE Weatherization 14,875 AAA - In House Support 4,819 HCBS 69,386 Weld County must continue to be in a responsive position to react to Federal and State administrative and budget changes in 1990. The budget included funding for the State Pre-school program in the amount of $338,798. Headstart programs total $554,333 with an additional $562,057 for Migrant Headstart. In total the educational programs total $1,455,188. -229- HUMAN RESOURCES FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 FEDERAL SOURCES 21-6490-3310 JTPA Basic $ -0- $ 1,011,127 $ 959,341 $ 959,341 21-6610-3310 Headstart Handicapped 20,879 20,271 20,879 20,879 21-6600-3310 Headstart 550,279 565,715 524,094 524,094 21-6620-3310 Hdst. Train/Tech. Assist. 9 ,360 9,360 9 ,360 9,360 21-6630-3310 Bilingual/Multicultural 9, 159 -0- -0- -0- 21-6640-3310 Migrant Headstart -0- 572,000 529,411 529,411 21-6660-3310 Migrant Headstart-Handicap -0- 29,366 26,976 26,976 21-6670-3310 Headstart 5,744 -0- -0- -0- N 21-6680-3310 Migrant Headstart-Train/Tech. Assist. -0- 5,956 5 ,670 5,670 0 21-6890-3329 Other Revenue 199,582 -0- -0- -0- i STATE SOURCES 21-6300-3340 JTPA Technical Assistance 2,871 -0- -0- -0- 21-6310-3340 JTPA Performance Incentive 19,103 -0- -0- -0- 21-6320-3340 JTPA Dislocated Farmers 30,053 -0- -0- -0- 21-6330-3340 JTPA Local Distribution 34,867 -0- -0- -0- 21-6360-3340 JTPA T & TA 13,170 -0- -0- -0- 21-6370-3340 JTPA IIA 1,353 -0- -0- -0- 21-6380-3340 JTPA Dislocated Workers 35,386 -0- -0- -0- 21-6390-3340 JTPA Older Workers 26,186 -0- -0- -0- 21-6400-3340 JTPA F.C. Comp 77,238 -0- -0- -0- 21-6470-3340 JTPA I.C. Monfort 9,249 -0- -0- -0- 21-6480-3340 JTPA Summer Youth 433,160 487,950 480,539 480,539 21-6490-3340 JTPA IIA Basic 870,418 -0- -0- -0- 21-6510-3340 Job Service 240,153 247,352 226,288 226,288 21-6520-3340 Job Service Incentive 4,576 -0- -0- -0- 21-6540-3340 State Grants 1,402 -0- -0- -0- HUMAN RESOURCES FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 STATE SOURCES (CONTINUED) : 21-6590-3340 State Pre-School $ -0- $ 338, 798 $ 338,798 $ 338, 798 21-6600-3340 CCFP 53,677 -0- -0- -0- 21-6640-3340 CCFP 678,399 -0- -0- -0- 21-6650-3340 CSBG 17,411 152,207 147,941 147,941 21-6680-3340 State Grant 3,661 -0- -0- -0- 21-6700-3340 Supplemental Food Service 104,778 187,000 145,200 145,200 21-6750-3340 DOE Weatherization -0- 14,875 14,875 14,875 21-6760-3340 CDBG ESCH 19,621 19,750 -0- -0- I 21-6770-3340 CDBG ESG 27,463 27,580 20,000 20,000 N.) 21-6790-3340 HCBS -0- 69,386 69,386 69,386 I 21-6800-3340 Area Agency on Aging 26,139 28,166 35,891 35,891 21-6810-3340 Area Agency on Aging Program 91,439 163,276 221,958 221,958 21-6820-3340 AAA Case Management 27,113 -0- -0- -0- 21-6830-3340 State Grant 28,313 -0- -0- -0- 21-6840-3340 State Grant 27,769 -0- -0- -0- 21-6850-3340 Senior Nutrition Congregate 152,685 150,000 259,829 259,829 21-6860-3340 Senior Nutrition-Meals 45,769 38,000 94,102 94,102 21-6870-3340 AAA-In-Home Support -0- 4,819 4,819 4,819 LOCAL SOURCES 21-6910-3370 Job (Welfare) Diversion 123,944 380,000 380,000 380,000 21-6570-3371 Weld Child Care Network 22,654 -0- -0- -0- 21-6800-3710 Area Agency on Aging (County) 10.756 10.754 11.844 11.844 TOTAL INTERGOVERNMENTAL REVENUE $ 4.055.779 S 4.533.710 S 4.527.201 S 4.527.201 HUMAN RESOURCES FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 CHARGES FOR SERVICES 21-6540-3418 Charge for Services $ 7,056 $ -0- $ -0- $ -0- 21-6890-3418 HAD General Fund 232 ,746 119,347 115,794 115 ,794 21-6900-3418 Transportation 49,427 200.000 200.000 200.000 TOTAL CHARGES FOR SERVICES S 289.229 S 319.347 S 315.794 S 315.794 MISCELLANEOUS REVENUE N 21-6650-3680 Other Revenue $ 187,807 $ -0- $ -0- $ -0- w 21-6900-3700 Transportation 118,372 -0- -0- -0- N 21-6910-3700 Transfer From Other Funds 404.294 -0- -0- -0- TOTAL MISCELLANEOUS REVENUE $ 710.473 S -0- S -0- S -0- TOTAL HUMAN RESOURCES FUND , 5.055.481 S 4.853.057 x_4,842,995 p 4,842,995 HUMAN RESOURCES FUND SUMMARY OF EXPENDITURES 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 21-6300 JTPA 6% Technical Assist. $ 2,871 $ -0- $ -0- $ -0- $ -0- 21-6310 JTPA Performance Incentive 19,103 -0- -0- -0- -0- 21-6330 JTPA 87' Performance Incentive 34,867 -0- -0- -0- -0- 21-6360 JTPA 6% Train/Tech Assist. 13,170 -0- -0- -0- -0- 21-6370 JTPA IIA 6% Tech. Assistance 1,3530- 21-6380 JTPA Dislocated Workers 35,386 -0- -0- -0- -0- 21-6390 JTPA 3% Older Workers 26,186 -0- -0- -0- -0- 21-6400 JTPA Title III 77,238 -0- -0- -0- -0- 21-6470 Transportation Contract 9,249 -0- -0- -0- -0- 21-6480 Summer Youth JTPA IIB-SYETP 433,160 487,950 480,539 480,539 480,539 I 21-6490 Job Training Partnership W Act (JTPA) IIA 870,418 1,011,127 959,341 959,341 959,341 I 21-6510 Job Service 240,153 247,352 226,288 226,288 226,288 21-6540 U.F. Training Program 5,654 -0- -0- -0- -0- 21-6570 WCCN 22,6540- 21-6590 State Pre-School -0- -0- 338,798 338,798 338, 798 21-6600 Headstart 604,140 565,715 524,094 524,094 524,094 21-6610 HEW - Handicap 20,879 20,271 20,879 20,879 20,879 21-6620 Headstart Train/Tech. Assist. 9,360 9,360 9,360 9,360 9,360 21-6640 Migrant Headstart 678,430 572,000 529,411 529,411 529,411 21-6641 Headstart Bilingual/Multi. 9,159 -0- -0- -0- -0- 21-6650 CSA-CAP 95,112 152,207 147 ,941 147,941 147 ,941 21-6660 Headstart Handicap 17,411 -0- 26,976 26,976 26,976 21-6670 Headstart - Highscope 5,7440- 21-6680 Migrant Headstart T & TA 3,661 -0- 5,670 5,670 5,670 21-6700 Supplemental Food Service 101, 327 187,000 145,200 145,200 145,200 21-6710 Elderly Supplemental Foods -0- -0- -0- -0- -0- 21-6750 DOE Weatherization 15,691 14,875 14,875 14,875 14,875 21-6760 CDBG - ESCH 19,621 19,750 -0- -0- -0- 21-6770 CDBG - ESG 27,463 27,580 20,000 20,000 20,000 21-6790 HCBS -0- -0- 69,386 69,386 69,386 21-6800 Area Agency on Aging 36,895 38,922 47 ,735 47,735 47 , 735 21-6810 Area Agency on Aging Programs 91,439 163,276 221,958 221,958 221,958 HUMAN RESOURCES FUND SUMMARY OF EXPENDITURES 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 21-6820 AAA Case Management $ 27,157 $ -0- $ -0- $ -0- $ -0- 21-6830 AAA Legal Aide IIB 29,8890- 21-6840 AAA Ombudsman IIB 27,769 -0- -0- -0- -0- 21-6850 OAA Senior Nutrition Congregate 226,338 150,000 259,829 259,829 259,829 21-6860 OAA Senior Nutrition Meals 49,538 38,000 94,102 94,102 94, 102 21-6870 AAA In-House Support -0- -0- 4,819 4,819 4,819 21-6890 Human Resources - General Fund 590,525 119,347 115,794 115,794 115,794 21-6900 Transportation 3,261 200,000 200,000 200,000 200,000 21-6910 Welfare Diversion 280,350 380,000 380,000 380,000 380,000 21-6320 Dislocated Farmers 30,053 -0- -0- -0- -0- N NCBC -0- -0- -0- -O- -0- w A TOTAL HUMAN RESOURCES FUND S 4.792.674 S 4.404.732, S 4,842.995 L4,842,995 S 4.842_,995 BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN Prcnrmrcc BUDGET UNIT TITLE AND NUMBER: Jnh Training PartnArchip Art __ 91 -ALLAn 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 $ 352,280 I $ 375,721 $ 370,015 $ 370,015 Services/Supplies 80,880 112,229 110,524 110,524 Capital/Credits Gross County Cost 433,160 487,950 I 480,539 I 480,539 Revenue 433,160 I 487,950 480,539 480,539 Net County Cost I $ _0_ I $ _G_ I Budget Positions I I I I 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 II B SYETP Grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY J Staff Hours 3,200 3,500 3,500 Clients Served 370 625 625 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -235- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: 1-TTTMAN PP.C(1TTRrpc BUDGET UNIT TITLE AND NUMBER: Jph Training Partnarchip Art (TTA) -- 91 -AllAn 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 $ 573,321 $ 707,790 $ 671,539 $ 671,539 Services/Supplies 297,097 303,337 287,802 287,802 Capital/Credits Gross County Cost 870,418 1,011,127 959, 341 959, 341 Revenue 870,418 1,011,127 959,341 959,341 Net County Cost $ -0- $ -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 IIA Grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Staff Hours 25,000 25,040 28,011 Clients Served 525 667 826 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -236- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: NTTMAM P cnhiprAc BUDGET UNIT TITLE AND NUMBER: SYa*= - Tnh cPrTriPP -_ 91 -AS10 DEPARTMENT DESCRIPTION: This department will fund the administrative and program staff costs for operating the Employment Service Office in Greeley. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel I $ 138,395 $ 247,352 $ 226,288 $ 226, 288 Services/Supplies 101,758 0 0 0 Capital/Credits Gross County Cost 240,153 247,352 226,288 226,288 Revenue 240,153 247,3521 226,288 226,288 Net County Cost $ -0- $ -O- I $ -0- $ -0- Budget Positions I SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: Provide client employment services as specified in contract with the State of Colorado and Weld County. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Staff Hours 14,250 14,250 14,250 Clients Served (Placements) 6,500 6,500 6,500 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -237- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN PrcnTTRrpc BUDGET UNIT TITLE AND NUMBER: Scarp - Pra_crhnn7 __ 71 - S9Q DEPARTMENT DESCRIPTION: ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY $ 129,484 $ 129,484 1 Personnel I I $ 129,484 1 Services/Supplies I 209,314 209,314 I 209,314 I Capital/Credits I I I I I Gross County Cost I 338,798 338,798 338,798 i Revenue 338,798 338, 798 338, 798 { Net County Cost $ _0_ $ _0- $ -0- Budget Positions I I I I I l SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with Colorado State Department of Education rules and regulations; 2) Provide client services for three (3) Weld County School Districts as specified in Purchase of Services Agreements. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Staff Hours 23,416 23,416 Children Served 165 165 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -238- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: PITMAN RFS(1TmCFc BUDGET UNIT TITLE AND NUMBER: HPPd Starr Racir. PA 99 _- 9T -6Fnn DEPARTMENT DESCRIPTION: This department funds all Head Start activities. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel I $ 367,030 $ 344,318 I I $ 328,024 $ 328,024 Services/Supplies 237,110 233,334 196,070 196,070 Capital/Credits Gross County Cost 604,140 I 577,652 524,094 I 524,094 Revenue I 604,140 577,652 524,094 524,094 Net County Cost I $ -0- Budget Positions I 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 Head Start grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY Staff Hours 45,600 Children Served 46,832 46,832 325 325 325 JI FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -239- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RFCnrmCFC BUDGET UNIT TITLE AND NUMBER: Haan Crary Hanriirap—,won 4 -- 7 -AA1fl 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 $ 4,4171 $ -0- $ -0- $ p Services/Supplies I 16,4621 20,879 I 20,879 20,879 Capital/Credits 1 I J Gross County Cost 20,879] 20,879 20,879 20,879 Revenue 20,8791 20,879 I 20,879 I 20,879 Net County Cost $ -0- I $ -0 $ -0- $ -0- Budget Positions I I 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 Head Start grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED I LAST FY CURRENT FY NEXT FY J Staff Hours 250 250 Children Served 45 250 45 45 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -240- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RFsnTTRrle Head Start BUDGET UNIT TITLE AND NUMBER: Training .C Tanhniral Accictanra -_ 21 -AA7f 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 IServices/Supplies $ 9,360 $ 9,360 $ 9,360 $ 9,360 (Capital/Credits Gross County Cost 9,360 9,360 9,360 9,360 (Revenue 9,360 - 9,360 9,360 9,360 Net County Cost $ -0- $ -0- $ -0- $ -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 staff and clients training as specified in Head Start grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Staff Training Hours I 4,000 I 4,000 I 4,000 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -241- BUDGET UNIT SUMXARY AGENCY/DEPARTMENT NAME: HUMAN RRS(ttTRCRS Migrant Head Start BUDGET UNIT TITLE AND NUMBER: Day (- ra Racir - PA 9 -- 9l -HALO DEPARTMENT DESCRIPTION: This department funds all Migrant Headstart programs from May to September each year. ACTUAL BUDGETED REQUESTED RECOMMENDED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 358,546 $ 292,149 $ 340,258 $ 340,258 Services/Supplies 319,884 261,821 189,153 189,153 Capital/Credits Gross County Cost 678,430 553,970 529,411 529 ,411 Revenue 678,430 553,970 529,411 529,411 Net County Cost $ -0- $ -0- $ -0- $ -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 Migrant Head Start grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Children Served 400 450 450 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -242- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HTTMAN RFcfJJQ('Fc BUDGET UNIT TITLE AND NUMBER: ccRn __ 9T _.Acn DEPARTMENT DESCRIPTION: This department will fund administration and transportation activities. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 44,495 $ 69,209 $ 69,209 $ 69,209 Services/Supplies 506,617 I 78,732 78,732 78,732 Capital/Credits Gross County Cost 551,112 147,941 147,941 147,941 Revenue 551,112 I 147,941 I 147,941 147,941 Net County Cost $ -0- $ -0- I $ -0- $ -0- Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with CSBG rules and regulations; 2) Provide client services as specified in CSBG grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Staff Hours 4,200 4,500 4,500 Number of rides provided 157,857 160,000 160,000 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -243- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: PITMAN ppcniiurrc Migrant Head Start BUDGET UNIT TITLE AND NUMBER: Hardin - 7A � -- 91 -AAAO DEPARTMENT DESCRIPTION: ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 7,953 $ 7,177 $ 4,580 $ 4,580 Services/Supplies 9,458 22,189 22,396 22,396 Capital/Credits Gross County Cost 17,411 29,366 26,976 26,976 Revenue 17,411 29,366 26,976 26,976 Net County Cost $ -0- $ -0- $ -0- $ -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 Migrant Head Start grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Children Served 30 40 40 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -244- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: I-Trimitm PPCn"Dor Migrant Head Start BUDGET UNIT TITLE AND NUMBER: Training & Torhnir,T Acc;etonr,. __ 91 _F,6RO DEPARTMENT DESCRIPTION: ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel j Services/Supplies $ 3,661 $ 5,956 $ 5,670 $ 5,670 Capital/Credits Gross County Cost 3,661 I 5,956 I 5,670 5,670 Revenue I 3,661 I 5,956 5,670 5, 670 Net County Cost I $ _0_ I $ -0- $ 0- $ -0 Budget Positions I I I 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 Migrant Head Start grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY Staff Training Hours I 2,545 I 2,545 2,545 f FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -245- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RFSnlTRrwc BUDGET UNIT TITLE AND NUMBER: Snpplamantal Fnnde -- 9l -A7nn 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. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 62,518 $ 187,000 $ 58,880 $ 58,880 Services/Supplies 38,809 0 86,320 86,320 Capital/Credits I i Gross County Cost 101,327 187,000 I 145,200 145,200 Revenue 101,327 I 187,000 I 145,200 145,200 Net County Cost $ -0- I $ -0- I Budget Positions I I 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 250 300 Distribution Caseload 300 34, 726 36,500 36,500 Certification Caseload 5, 769 6,300 6,300 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. • -246- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: FmNuM rrc ATM r r c BUDGET UNIT TITLE AND NUMBER: D!W - Wonthari7atinn -- 91 -6758 DEPARTMENT DESCRIPTION: This department is in charge of the overall winterization program. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel I $ 3,444 I $ 3,268 $ 3,268 $ 3,268 Services/Supplies I 12,232 11,607 11, 607 11,607 Capital/Credits I I I — Gross County Cost 15,676 14,875 I 14,875 14,875 Revenue 15,676 14,875 I 14,875 14,875 INet County Cost I $ -0- $ -0- $ -0- $ -0 - Budget Positions I I SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: 1) Administer program in accordance with DOE rules and regulations; 2) Provide client services as specified in grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY Clients Served I 193 200 200 J FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -247- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN WPSnrmrrc BUDGET UNIT TITLE AND NUMBER: rnur_ -- 91 -477n DEPARTMENT DESCRIPTION: Provide emergency community shelter housing. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies $ 27,463 $ 20,000 $ 20,000 $ 20,000 Capital/Credits Gross County Cost 27,463 20,000 20,000 20,000 Revenue 27,463 20,000 20,000 20,000 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget Positions SUMMARY OF CHANGES: This grant is subcontracted to Greeley Transitional House, Catholic Community Services/Northern, and Guadalupe Center. OBJECTIVES: The program goals and objectives are to expand existing shelter facilities; convert structures for use as shelters; and renovate, rehabilitate, and repair existing shelters up to building code standards. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Clients served 950 950 Volunteer hours 1,600 1,600 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -248- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: PITMAN RFcnTmrvc BUDGET UNIT TITLE AND NUMBER: Inc 9T -C7on DEPARTMENT DESCRIPTION: ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 54,913 $ 54,913 $ 54,913 Services/Supplies 14,473 14,473 14,473 Capital/Credits Gross County Cost 69,386 69,386 69,386 Revenue 69,386 69,386 69,386 Net County Cost $ -0- $ -0- $ -0- Budget Positions SUMMARY OF CHANGES: Program transferred in from Social Services, June, 1989. OBJECTIVES: 1) Administer program in accordance with DSS rules and regulations; 2) Provide client services as specified in HCBS contract approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Persons Served 105 105 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -249- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN RPcnuPrpc BUDGET UNIT TITLE AND NUMBER: AAA Adminictratinn __ 21 _AROO 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 I $ 25,163 I $ 31,869 $ 31,869 $ 31,869 Services/Supplies 11,732 I 16,075 15,866 15,866 Capital/Credits Gross County Cost 36,895 I 47,944 I I 47,735 47, 735 Revenue I 26,139 I 35,981 I I 35,891 35,891 Net County Cost $ 10, 756 I $ 11,963 $ 11,844 $ 11, 844 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 Title III grant approved by the Board. WORKLOAD MEASURES ACTUAL ESTIMATED PROJECTED LAST FY CURRENT FY NEXT FY Staff Hours I 1,900 I 2,080 I 2, 100 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -250- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HUMAN PPCnTTRQC BUDGET UNIT TITLE AND NUMBER: AAA T;r1c, TTT-R -- 71 -AR1(1 DEPARTMENT DESCRIPTION: This department funds contractual agreements with agencies in Weld County, in order to provide other services to senior citizens. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ -0- $ 59,500 $ 59,500 $ 59,500 Services/Supplies 149,097 162,458 162,458 162,458 Capital/Credits Gross County Cost 149,097 221,958 221,958 221,958 Revenue 149,097 221,958 221,958 221,958 Het County Cost $ -0- $ -0- $ -0- $ -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 grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Units of Service 18,380 45,076 45,076 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -251- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: mmutm ❑vcnimrvc BUDGET UNIT TITLE AND NUMBER: AAA TSrlo TTT r_1 rnnaragara -- 91 _ARSn DEPARTMENT DESCRIPTION: The department funds all Senior Nutrition activities. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 51,046 $ 43,739 $ 43,739 $ 43,739 Services/Supplies 175,292 216,090 216,090 216,090 Capital/Credits Gross County Cost 226,338 259,829 259,829 259,829 Revenue' 226,338 259,829 259 ,829 259,829 Net County Cost $ -0- $ -0- $ -0- $ -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 Title III grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Administration Hours 2,600 2,700 2,700 Meals Served 56,414 62,849 63,000 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -252- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: Nrnrenr PFcnrmrvc BUDGET UNIT TITLE AND NUMBER: AAA Tirlr. ITT r_, __ 91 .ARAO DEPARTMENT DESCRIPTION: This department will fund catered meals. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 1,052 $ 3,179 $ 3,179 $ 3, 179 Services/Supplies 48,486 I 90,923 90,923 90,923 Capital/Credits Gross County Cost 49,538 94,102 94, 102 94,102 Revenue 49,538 94,102 94, 102 94,102 Net County Cost $ -0- I $ -0- $ -0- $ -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 grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Meals Served I 28,568 31,693 I 31, 693 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -253- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: H1TMAN Rr:cnrrnrrc BUDGET UNIT TITLE AND NUMBER: AAA Tn-Hnme clippnrt -- 91 -AR70 DEPARTMENT DESCRIPTION: Provide in-home support for senior citizens in Weld County. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies $ 4,819 $ 4,819 $ 4,819 Capital/Credits Gross County Cost 4,819 4,819 4,819 Revenue 4,819 4,819 4,819 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 AAS rules and regulations; 2) Provide client services as specified in AAA grant approved by the Board. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Units of Service 546 546 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -254- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HumAN RFcnyTRCRc BUDGET UNIT TITLE AND NUMBER: Trancpnrtatinn __ 91 _[,9nn DEPARTMENT DESCRIPTION: This department funds vehicle replacement. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel (Services/Supplies $ 167,799 $ 200,000 $ 200,000 $ 200,000 J Capital/Credits Gross County Cost 167,799 200,000 200,000 200,000 IJ Revenue 167,799 200,000 200,000 200,000 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget Positions SUMMARY OF CHANGES: This department funds vehicle replacement. May incur additional costs because of expansion of transportation services. OBJECTIVES: n/a ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -255- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: HTTMGM RFcnrmrrc BUDGET UNIT TITLE AND NUMBER: Wplfara nivarcinn __ 91 _A41n DEPARTMENT DESCRIPTION: Pass through of State/Federal job diversion funds associated with AFDC clients diverted to HRD job programs. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 280,350 $ 380,000 $ 380,000 $ 380,000 • Services/Supplies Capital/Credits Gross County Cost 280, 350 380,000 380,000 380,000 Revenue 200,350 300,000 300,000 300,000 Net County Cost $ 80,000 $ 80,000 $ 80,000 $ 80,000 Budget Positions SUMMARY OF CHANGES: Budgeted at current program year funding level. OBJECTIVES: n/a ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY n/a J FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. • -256- El II ll me+,i ..�' 11+ rti�I. no . .1 . .. illillillilln '; .ij,, ;iv- .r' 1. l ,,�� ,� •r •ri'1.•;rail7........1- , .. . - . 1 "f Ai§... .6 , I 4 ill M I El EcIAL REVENUE FUND ■ . I ii,'r''. • , }'r. r r. rrlll', .i•re'.3r•_4.' r.,,� s�11 E t'1•• .P' 'Ir 7 .'�1.Ir., v- 19''x.nil ,i-i; r'■i,tj .' } I •r III � 9 I • .r '.9. il Li in —I 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 $1,070,000. It is recommended that this amount, coupled with the $500,000 carry-over fund balance in the General Fund be retained, especially with all the uncertainty of state and federal funding and tax collections. SOLID WASTE FUND: Funded at anticipated revenue level of fees at $150,000 with no anticipated beginning fund balance. $25,000 is committed to offset environmental health costs ($15,000) and trash pickup program ($10,000) . The remaining $125,000 is undesignated. CONSERVATION TRUST FUND: The Conservation Trust Fund is budgeted at $115,688 based upon the anticipated operating costs for 1990. The budget reflects the funding of only Island Grove Park in the amount of $115,688. The budget is supported by State Lottery funds of $87,415 and General Fund subsidy of $28,273 due to decline in lottery proceeds. Missile Site funding as been transferred to the General Fund. -257 • - CONSERVATION TRUST FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 15-0001-3353 State Lottery $ 154,074 $ 154,074 $ 129,459 $ 87,415 15-0001-3610 Interest 4,425 -0- -0- -0- 15-0001-3710 Transfer from General Fund -0- -0- -0- 28.273 TOTAL CONSERVATION TRUST FUND S 158.499 $ 154,074 4 129,459 $ 115.688 N CON S E R VAT I O N TRUST FUND SUMMARY OF EXPENDITURES 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 15-1943 Land Improvements $ 155.234 S 154.074 $ 129.459 S 129.459 S 115.688 TOTAL CONSERVATION TRUST FUND S.- 155.234 S 154,074 S 129.459 S 129,459 S 115.688 N t0 BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: CnucPPTATTnN TRTTCT rump BUDGET UNIT TITLE AND NUMBER: CrncarlrAtinn Trnc« D,,.,A _- lc_lOc 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 $ 123,814 $ 129,604 $ 129,459 $ 115,688 Capital/Credits 31,419 24,470 -0- -0- (Gross County Cost 155,233 154,074 129,459 115,688 Revenue 155,501 154,074 129,459 115,688 Fund Balance/ Net County Cost $ (268) $ -0- $ -0- $ -0- Budget Positions SUMMARY OF CHANCES: The resources available in this fund for 1990 ($87,415) are down $66,659 from 1989. County parks are estimated to cost $129,459 (Island Grove $114,035 and Missile Site $15,424) . Only $87,415 is available for Island Grove, thus requiring a $28,273 subsidy from the General Fund and a transfer of the Missile Site Park to the General Fund. OBJECTIVES: See criteria following Administrative Recommendation. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATION 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: -260- 1. To maintain and develop the two existing county parks . 2. Projects must enhance the quality of life for the citizens of Weld County. 3. Projects must contribute to, or complement the economic development activities of Weld County. 4. Projects must have an area impact or significance. 5. Funds used for local community projects must have substantial local support. 6. Outside of existing county parks, no operating funds shall be contributed to projects. REQUESTS: Missile Site: Missile Site request from the Conservation Trust Fund of $15,424 is down $145 over 1989. Decrease is attributed to decline in utilities. Island Grove: City of Greeley has requested $115,688 for maintenance of the building, which is an increase of $1,653 over 1989. It is recommended that only the requests for the Missile Site Park and Island Grove be funded. Due to decline in lottery revenues, no capital items are recommended. County would have to subsidize the operation by $43,697 to maintain the 1989 level. BOARD ACTION: The Board agreed to subsidize Island Grove with $28,273 from the General Fund for total funding of $115,688. The Missile Site Park function was transferred to the General Fund for funding in 1990. General Fund subsidy reduction will be the first priority if lottery funds increase in 1991. The lottery revenue reduction is due to the start-up cost of "Lotto" in Colorado and the State Legislature's transfer of lottery proceeds to fund prisons. Revenues are anticipated to reach 1989 levels again in 1991. -261- CONTINGENCY FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 TAXES 16-9020-3100 General Property Taxes $ 923,763 $ 983,217 $ 1,000,000 $ 1,000,000 16-9020-6596 Property Tax Adjustment -0- (27,638) -0- -0- 16-9020-3100PRYR Prior Year Tax 4,806 -0- -0- -0- 16-9020-3120 Specific Ownership Tax 68,813 65,421 70,000 70,000 16-9020-3190 Penalties/Interest on Del. Taxes 4.207 -0- -0- -0- TOTAL CONTINGENCY FUND $ 1,001.589 $ 1,021.000 S 1.070.000 1,070,000 • O) N 1 CONTINGENCY FUND SUMMARY OF EXPENDITURES 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 16-9020 Unforeseen Expenditures S 922.195 S 1.021.000 S 1.070.000 $ 1.070.000 S 1.070.000 TOTAL CONTINGENCY FUND Si 922,195 1,021,000 S 1.070.000 1,070,000 �S 1,070,000 N BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: CnMTTmnpury z1TNn BUDGET UNIT TITLE AND NUMBER: Cnnringanry Fund _- 1A_9090 DEPARTMENT DESCRIPTION: The Contingency Fund exists to cover reasonably unforeseen expenditures or revenue short-falls. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies $1,048,638 $1,070,000 $1,070,000 Capital/Credits Gross County Cost 1,048,638 1,070,000 1,070,000 Revenue 65,421 70,000 70,000 Net County Cost $ 983,217 $1,000,000 $1,000,000 Budget Positions SUMMARY OF CHANGES: The Contingency Fund is funded at the level of $1,070,000. OBJECTIVES: n/a ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATION RECOMMENDATION: It is recommended that the amount of $1,070,000, coupled with the $500,000 carry-over fund balance in the General Fund be retained. BOARD ACTION: No change. -264- SOLID WAS T E FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 22-0001-3481 Landfill Surcharge $ 165.473 S 125.000 S 150.000 S 150.000 TOTAL SOLID WASTE FUND $ 165,473 125.000 150,000 $ 150.000 N Ui SOLID WAS T E FUND SUMMARY OF EXPENDITURES 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 22-9540 Solid Waste $ 44. 196 $ 412,000 $ 150.000 S 150.000 $ 150.000 TOTAL SOLID WASTE FUND $ 44.196 412 ,000 $ 150,000 $ 150.000 150,000 N 0" 0' BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: snT rn TJACTV BUDGET UNIT TITLE AND NUMBER: Sn1td 4Tacta Fund -- 99-45O0 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. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies $ 44,196 $ 412,000 $ 150,000 $ 150,000 Capital/Credits Gross County Cost 44,196 412,000 150,000 150,000 Revenue/Fund Bal. 165,473 412,000 150,000 150,000 Net County Cost $(121,277) $ -0- $ -0- $ -0- Budget Positions SUMMARY OF CHANGES: Funded at anticipated revenue level of fees at $150,000. $25,000 is committed to offset environmental health costs ($15,000) and trash pickup program ($10,000) . No fund balance is anticipated. $125,000 remains undesignated for future needs. OBJECTIVES: Mitigate the impact of solid waste sites in Weld County. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATION RECOMMENDATION: Any future funds should be designed to address the following landfill associated problems: -267- Road Access: 77th Avenue (2 miles South from Highway 34) to access Greeley/Milliken Landfill. Roads near liquid waste sites. 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 ($15,000) and $10,000 for trash clean-up. BOARD ACTION: No change. Board only committed funding of environmental health costs ($15,000) and the trash pickup program ($10,000) for 1990. All other funds are uncommitted. -268- .1 LI VA' .'M oi :III elliallelata:olik .■.■.■.■ 2222 ... ... . . . . .2.2.'.2.2. .2.2.2.2.■. .2.2.2,•,•,2, III .. .2.2.2.•2'.'. .,.•.•.•.•2•., .:, ,.. ,2'.2.,.2.2.,. 2.2.2.2.■.•.'. . . . . . .•.222.•.2.2.2 2,2,22 . .,. . . . . .2.'.2.2.2.,.2... . . 2-2-2-2 0-2-2-1-2-2 . . . . . . . . s 2222222221252222218 .1.1. III . , '•2222'1• lib 8 2■22• . . , 2222 . . . . . . ,r. .ti 2222 :Ile: . . .'.2. '.2.'.2.2 .2.'. .2.1■ „, , . 1.1.2.2.• .. .2.'. . . ,. ;r . ■ ■ 1 . .r . . 1 . . . , 21828:8:. 1 . . , . . . 2222■ 2.2.2.2.' ■2.2■ 2 2222 .;.;.2.2.2.2.2.;.;.;.;.;.•.•.•.2.,.;.;. CAPITAL FUNDS I 3220122122122121224 • . . .'.2.2.2■ .2.2.2.2.2.2. .'.•.'.'.2.2.2.2. .2.2.'.'.'.'.2. .• •.2. 222. . . . 2222.•. 2222 . . 2222 . . 22222 2222 . . . 2222 . . . . . . . . 2 ... .,r :00:2:2:::4:2 2222 . . . ... ,. 2222 . . . •.2.2.2.222.2. . . . • . .2.22•.'.2.'.' .,.•.,.2.2.2.2.2.2.,.2.2.•.2.2.2.2.2.2. .,1,.,.,.•.2.,.•.2.2.2.•.2.2.2.•.2.2.21 .•12. 2.•.,.2.2 2222. 2428.2 2 A ,.2.,.2.2 ,� .2.,. ISMOV 121111 ▪'.■. ■Jy5.h`,� . . • 222 • III ■ .. 11111 . 1 lT {. ;:1:11:612. . .. 1 .222. % . . 22 , • 2 ,. . , 2424. .1.; 222 , 2 . . . . . .;.;.;2;2; , 222 • . . . . . 1;.;. I . . . . . . . 2 . . . . 2 . 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 1990 - 1994 is presented in this section and relates to the specifics of the 1990 capital project budgets. The Capital Expenditures fund accounts for various capital improvement projects on County buildings. The program is funded at $856,000 with $800,000 from property tax and $56,000 from specific ownership tax. No fund balance is anticipated. Projects anticipated include carpet replacement ($40,000) , and special projects of ($16,000) . The remaining $800,000 is reserved for the road and bridge headquarters and correctional facility. The 1990 Capital budget is a minimum effort due to major projects totalling $4,767,387 in 1988-89. The 1990 capital projects will have minimal impact on future operating budgets. The reserve for road and bridge headquarters and a correctional facility accumulated from 1990 - 1994 will not have an impact on the operational budget. Construction of a new correctional facility would not take place until the late-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. Funds to study additional expansion of the current facility into portions of office space in the Centennial Center should be considered in 1991, prior to planning an entirely new facility. Other jail alternatives, such as home detention, should be fully explored prior to any additional expansion. The construction of the new motor pool facility in 1989 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. -269- CAP I T A L EXPENDITURES FUND * SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 TAXES 34-0001-3100 General Property Tax $ 521,979 $ -0- $ 800,000 $ 800,000 34-0001-3100PRYR Prior Year Tax 1,182 -0- -0- -0- 34-0001-3120 Specific Ownership Tax 39,145 -0- 56,000 56,000 34-0001-3190 Penalties/Interest on Del. Tax 2.393 -0- -0- -0- TOTAL TAXES S 564.699 S -0- $ 856.000 S 856.000 INTERGOVERNMENTAL REVENUE: I ^' 34-0001-3310 Federal Grant - EDA S 463.446 S -0- S -0- S 0- 0 i TOTAL INTERGOVERNMENTAL REVENUE $ 463.446 S -0- S -0- S -0- MISCELLANEOUS 34-0001-3610 Earnings on Deposit $ 33,572 $ -0- $ -0- $ 0- 34-0001-3674 Bond Proceeds 1,408,538 -0- -0- -0- 34-0001-3740 Transfer 1.050.000 -0- -0- -0- TOTAL MISCELLANEOUS $ 2.492 .110 S -0- S -0- S -0- TOTAL CAPITAL EXPENDITURES FUND 2 3,520,255 $ -0- $ 856.000 856,000 *Formerly Public Works County Building Fund (Fund 33) . CAP I T A L EXPENDITURES FUND * SUMMARY OF EXPEND I T U R E S 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 34-1944 Expenditures S 4.293.859 S 1.829.962 S 856.000 S 856.000 S 856.000 TOTAL CAPITAL EXPENDITURES FUND 4293 859 $ 1,829,962 $ 856.000 $ 856,000 $ 856.000 *Formerly Public Works County Building Fund (Fund 33) . V 1 BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: CAPTTAT rvvrunrTTPFc BUDGET UNIT TITLE AND NUMBER: Capital Rvranditnrcc __ 1[._toe[. 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) . ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies Capital/Credits $4,293,859 $1,829,962 $ 856,000 $ 856,000 Gross County Cost 4,293,859 1,829,962 856,000 856,000 Revenue 3,771,880 1,759,962 856,000 856,000 Net County Cost $ 521,979 $ 70,000 $ -0- $ -0- Budget Positions SUMMARY OF CHANGES: The Capital Expenditure Fund is funded at $856,000 with $800,000 from property tax and $56,000 from SOT. No fund balance is anticipated. Projects anticipated are carpet replacement ($40,000) , and special projects of $16,000. The remaining $800,000 is reserved for the road and bridge headquarters and correctional facility. OBJECTIVES: n/a ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY n/a FINANCE/ADMINISTRATION RECOMMENDATION: Budget reflects the 1990 funding level of the Proposed Long Range Capital Plan for 1990-94. The actual plan is on the pages immediately following. -272- Recommend adoption of the Proposed Long Range Capital Plan for 1990-1994. The only consideration for funding is the 1990 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: No change. -273- 1990 SPECIAL PROJECTS ESTIMATED AMOUNT AMOUNT DEPARTMENT PROJECT COST RECOMMENDED APPROVED Social Services Remove wall $ 500 $ 500 $ 500 Social Services Carpet 40,000 40,000 40,000 Social Services Sign 500 500 500 Communications Sink 300 300 300 Communications Diffused lighting 1,000 1,000 1,000 HRD Headstart improvements 10,000 10,000 10,000 District Attorney Security locks 500 500 500 iv Youth Shelter General improvements 3.200 3.200 3.200 V F TOTAL �S_56,000 $ 56,000 LaSa WELD COUNTY LONG RANGE CAPITAL PROJECTS FIVE-YEAR PLAN 1990 - 1994 Presented By: Donald D. Warden, Director Finance and Administration September, 1989 -275- LONG RANGE CAPITAL PROJECTS FIVE YEAR PLAN 1990 - 1994 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 1990 - 1994. 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. 1990 - 1994 Five-year Plan 4. 1990 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 1990 - 1994 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 1990 budget for the capital construction program. It provides specific detail regarding each recommended project and the impact on the 1990 county budget. -276- FINANCING ALTERNATIVES -277- 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. Pav 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. HE 1111 passed in 1982 specifically provides for a capital improvements trust fund for capital reserves. -278- 4. Partial Day as you eo oolicv: 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. -279- 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. -280- 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. -281- General Obligation Bonds : General obligation bonds are secured by a pledge of the full faith, credit and taxing power of the County. The County is obligated to levy sufficient taxes each year to pay the principal and interest of the bond issue. Consequently, general obligation bonds are a debt subject to the constitutional and statutory provisions discussed earlier. Because the issue of general obligation bond pledges its full faith and credit and agrees to levy the ad valorem taxes necessary to repay the principal and interest of the bond, 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. -282- 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. -283- Buildine 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 are 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 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. -284- 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 which 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 be subject to: 1. A favorable revenue ruling from the Internal Revenue Service. 2. Receipt of an S.E.C. no-action letter. 3. Finalization of financing. -285- The Bond Issue: When all legal and tax questions are answered the Building Authority may issue bonds for the purchase of the facility. Normally the bonds are sold directly to an underwriter who then resells the bonds to the ultimate investor. The Bonds that are issued will be an obligation of the Building Authority only and not a debt obligation of the County. The County Lease: Upon the issuance of the bonds and the purchase of the building by the building authority, the County would lease the building from the authority. The lease would be from year-to-year with automatic renewal unless otherwise terminated. A county lease for any period in excess of one year constitutes a debt and must be approved by voters. The Bond Security: The security of the bond holders may be only in a pledge of lease revenues by the authority. The bond holders may also have a first mortgage lien on the building. The combination of the two results in a more secure bond and a correspondingly lower rate of interest. 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. -286- COMPLETED CAPITAL PROJECTS 1984 - 1988 -287- COMPLETED CAPITAL PROJECTS 1984 - 1988 Actual Actual Actual Actual Actual Requirements Total 1984 1985 1986 1987 1988 Telephone System $ 11,226 $ 11,226 So. Weld Service Center 100,190 7,648 $ 57,140 $ 2,520 $ 32,882 Sheriff Lab 13,134 7,364 $ 5,770 Grader Sheds 115,878 30,444 13,944 71,490 Ambulance Facility 1,503 1,503 HRD/Health 425 425 Airport 100,000 40,000 60,000 Library 260,266 400 90,472 169,394 Centennial Center Plaza 120,002 79,105 40,897 Court House 636,330 10,718 15,012 531,675 34,860 44,065 Human Resources Building 954,956 954,956 Energy Efficiency 3,631 3,631 N Miscellaneous 10,850 1,625 4,248 4,977 w Jail 1,162,914 67,842 781,043 62,193 251,836 Road Headquarters 20,391 17,769 2,506 116 Downtown Devlp. Parking 331,232 331,232 Social Services 799,022 707,300 69,148 17,135 5,439 Youth Shelter Home 10,182 10,182 Courthouse Annex 499,338 308,000 116,376 74,962 County Motor Vehicle Shop 873,651 873,651 North County Complex 2,301,353 449,008 1,852,345 Southwest Weld Complex 347,374 345,164 2,210 Centennial Complex 88.662 56.543 32.119 $8,762 . 510 51.236. 386 S1.227.949 $ 981,830 $1.022.486 p4,293,859 1990 - 1994 FIVE YEAR CAPITAL PROJECTS PROGRAMS -289- RESOURCE CAPACITY ***************** FUNDING SOURCES ***************** CASH FLOW ANALYSIS -290- PUBLIC WORKS CAPITAL FUND RESOURCE CAPACITY 1990 - 1994 PROPERTY TAX SOT TOTAL 1990 $ 800,000 $ 56,000 1991 840,000 60,000 $ 856,000 1992 840,000 900,000 1993 60,000 900,000 890,000 65,000 955,000 1994 930,000 70,000 1,000,000 -291- CASH FLOW ANALYSIS CASH REVENUES EXPENDITURES RESOURCES BEGINNING ENDING FUND CAPITAL FUND BALANCE FUND CONSTRUCTION BALANCE 1990 $ -0- $ 856,000 $ 56,000 $ 800,000 1991 800,000 900,000 1,050,000 650,000 1992 650,000 900,000 80,000 1,470,000 1993 1,470,000 955,000 130,000 2,295,000 1994 2,295,000 1,000,000 130,000 3, 165,000 -292- COURTHOUSE AND ANNEX Existine 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 square 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 and $50,000 in 1994 in the Capital Projects Plan to accommodate the renovation of the Courthouse and Annex for courtrooms and reorganization of space for support functions. In addition, there are funds provided over the five year period for basic maintenance such as carpet. Financing: It is recommended that in the Long Range Plan that $80,000 be budgeted in 1993 and $50,000 in 1994 to accommodate the courthouse renovation and furnishings. -293- 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. It 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, thus allowing some free 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. -294- 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 replacement. Five have recently been replaced, Nunn (1981) , Gwonda (1982) , Vim (1983) , Mead (1985) , Rockport (1986) , Kiowa (1987) , Severance (1987) , Gilcrest (1989) , and Ault (1989) . Replacement order is as follows: Briggsdale (1992) , Keenesburg (1994) . 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 $60,000 per year over the next five years to construct, maintain, and upgrade the numerous grader sheds throughout the county. The funding mechanism should be a pay as you go function out of the Capital Projects Fund. -295- WELD COUNTY BUSINESS PARK Existinz 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, completed in 1989, included 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 ($3, 165,000) and warehouse ($1,000,000) . -296- 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 Soluti_nn: It is recommended that an amount of $16,000 - $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 $16,000 in 1990. Future years are budgeted as follows: 1991 ($50,000) , 1992 ($50,000) , 1993 ($50,000) , and 1994 ($50,000) . -297- 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 1994. 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 1994. Financing: It is recommended that the county budget fund balance carry-overs in the capital fund each year as a contingency. -298- MISCELLANEOUS FUNDS -299- AIRPORT Existine 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 1990 $50,000 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 $50,000 is included in the budget for 1990. -300- • 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 $130,000 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. • -301- ISLAND GROVE Existing Situation: Weld County and the City of Greeley currently have certain joint ventures and commitments to develop the Island Grove facility. Some discussion has been held regarding the creation of an Island Grove Park Authority for development and management of the facility. Proposed Solution: If it is the determination of the Board of County Commissioners to continue to participate in the development of the Island Grove facility, it is recommended that Conservation Trust Funds from the lottery be used. Financing: It is recommended that the county finance any Island Grove enhancements with Conservation Trust Funds resulting from the lottery. -302- 1990 - 1994 FIVE-YEAR CAPITAL PROJECTS PROGRAM TOTAL REOUIREMENTS (5 Years) 1990 1991 1992 1993 1994 PUBLIC WORKS CAPITAL FUND: Jail Reserve $ 3,165,000 $ -0- $ 650,000 $ 820,000 $ 825,000 $ 870,000 Courthouse Courtroom/Remodel 100,000 -0- -0- -0- 50,000 50,000 Courthouse Annex 30,000 -0- -0- -0- 30,000 -0- Carpet Replacement 40,000 40,000 -0- -0- -0- -0- Road Headquarters 1,000,000 800,000 200,000 -0- -0- -0- i Grader Sheds 60,000 -0- -0- 30,000 -0- 30,000 w 0 w Miscellaneous projects 216.000 16.000 50.000 50.000 50.000 50.000 TOTAL PUBLIC WORKS 4.611.000 $ 856 000 $ 900,000 $ 900,000 $ 955,000 $1,000,000 voc- OaVIICTIOD J L/ I I I I lit I I_Ee II ... �` ... 3, FUNDS SIIIIIIIIIIIIIIII PROPRIETARY trill EE I II 1 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. AMBULANCE ENTERPRISE FUND: Ambulance service is funded totally from fees of $1,537,779 in 1990 with no county subsidy. Total expenditures include $801,700 for salaries, $300,000 for bad debt allowance, $108,154 for county overhead, $71,474 for depreciation and the remainder for service and supplies. $91,000 is budgeted for new equipment. A 9% rate increase is calculated to support the service in 1990. 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 $2,874,330 in 1990 with $1,315,656 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 $1,212,813 for 1990. Depreciation is up to $1,082,116 along with a $200,000 capital contribution for new equipment purchases. PRINTING AND SUPPLY FUND: Printing and Supply provides printing services and the supply and store function of the County. The total budget is $164,844 with $45,000 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 $2,270,567. $376,300 is budgeted for capital items. 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 $885,184 in 1990 with a property tax levy of $563,483. Details of the program are provided under the specifics of the fund summary. -305- PHONE SERVICE FUNI) Budget reflects total consolidation of phone service costs of $483,014 in Weld County. Funding is at current level except for the addition of depreciation, and reflects no capital upgrades. HEALTH INSURANCE FUND:. The Health Insurance Fund accounts for the cost of Weld County's self-insurance health insurance program that includes coverage for health, dental, and vision. Details of the program and coverage are found under the specifics of the fund summary. -306- AMBULANCE ENTERPRISE FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 60-2160-3429 Rescue Unit Fees $ 1,308,666 $ 1,096,432 $ 1,537,779 $ 1,537 ,779 60-2160-3671 Miscellaneous 946 -0- -0- -0- 60-2160-3673 County Subsidy 94.784 36.755 -0- -0- TOTAL AMBULANCE ENTERPRISE FUND S 1.404.396 S 1.133. 187 S 1.537.779 S 1.537 . 779 • w 0 v AMBULANCE ENTERPRISE FUND SUMMARY OF EXPEND I T U R E S 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 60-2160 Ambulance S 1.251.957 S 1.433.187 S 1.537.779 S 1.537.779 $ 1.537 .779 TOTAL AMBULANCE ENTERPRISE FUND S 1.251.957 S 1.433.187 $ 1. 537.779 S 1.537.779 S 1.537 .779 NOTE: Because the Ambulance Fund is an Enterprise Fund, equipment purchases are not appropriated in the budget. The planned items for capital purchases are provided for public information and management control. The 1990 total will be $91,000. 00 • BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: AMnITT A?JC BUDGET UNIT TITLE AND NUMBER: Amt,.,l anrc -- A(1-91 " DEPARTMENT DESCRIPTION: Ambulances maintained by the County are housed at North Colorado Medical Center and Ft. Lupton. The ambulance service handles all emergency and routine ambulance calls for the County. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 678,063 $ 754,900 $ 801,700 $ 801,700 Services/Supplies 573,915 365,787 736,079 736,079 Capital/Credits 0 12,500 0 0 Gross County Cost 1,251,978 1,133,187 1,537,779 1,537,779 Revenue 1,309,392 1,143,932 1,537,779 1,537,779 Net County Cost $ (57,414) $ (10,745) $ 0 $ 0 Budget Positions 22 22 22.5 22.5 SUMMARY OF CHANGES: Bad debt amount of $300,000 included for first time in budget along with $71,494 for depreciation. Requested budget reflects a 5% increase in pay for all employees and approximately a 9% increase in fees for service. Also includes upgrade request to promote Office Technician IV to Office Manager and replace part-time Office Tech II with full time Office Tech II. No County subsidy is included. Capital budget includes the replacement of one ambulance ($56,000) and miscellaneous support equipment of $35,000. Final budget adjustments shifted costs between phones, computer charges, and repair and maintenance for a net change overall of zero. OBJECTIVES: 1) To provide emergency pre-hospital care to the citizens of Weld County; 2) To continue to keep the ambulance service on a self-sufficient basis (zero subsidy) . ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Emergency Transports 3,210 3,250 3,300 Routine Transports 779 800 830 Dry Runs 1,378 1,400 1,500 Special Events 37 35 35 -309- • FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval of 9% rate increase to make service self-sufficient as planned five years ago. Upgrade of position not recommended and additional .5 FTE is policy issue. Ambulance should consider grant application under SB34. BOARD ACTION: Board approved the additional .5 FTE and the reclassification of the Office Tech IV to Office Manager. Grant application under SB 34 will be submitted. Rate increase to become self-sufficient in 1990 was approved by the Board. -310- IGS - MOTOR POOL FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 61-0001-3418 Charges for Services $ 1,510,938 $ 1,696,434 $ 1,792,214 $ 1,792,214 61-0001-3621 Rents 603 -0- -0- -0- 61-0001-3625 Depreciation 1,070,963 976,300 1,082,116 1,082,116 61-0001-3710-01 Transfer-General Fund -0- -0- 150,000 150,000 61-0001-3710-11 Transfer-Road & Bridge Fund -0- -0- 50,000 50,000 61-0001-3911 Sale of Assets 3,779 136,000 207,950 207,950 61-0001-3913 Gain on Sale 108.759 -0- -0- -0- TOTAL IGS - MOTOR POOL FUND .$_Z,695,042 S 2.808.734 S 3.282.280 S 3.282 .280 w IGS - MOTOR POOL FUND SUMMARY OF EXPEND I T U R E S 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 61-9020 Operating S 2.643.980 S 2.976.428 $ 2 .874. 330 S 2.874.330 S 2.874.330 TOTAL ICS - MOTOR POOL FUND 2.643,980 S 2.976.428 $ 2,874,330 $ 2 a4,330 $ 2,874,330 NOTE: Because the Motor Pool Fund is an Internal Service Fund, equipment purchases are not appropriated in the budget. The planned items for capital purchases are provided to for public information and management control. The 1990 total will be $1,315,656 . BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: TS - MnTnP PnnT BUDGET UNIT TITLE AND NUMBER: Mntnr Pnnl AAmin4ctrtinn DEPARTMENT DESCRIPTION: Centralized motor pool support for Weld County. Contract for fleet maintenance is included in this budget unit. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY (Personnel Services/Supplies $2,643,980 $2,672,734 $2,874,330 $2,874,330 Capital/Credits Gross County Cost 2,643,980 2,672,734 2,874,330 2,874,330 (Revenue 2,695,042 2,808,734 3,282,280 3,282,280 Net County Cost $ (51,062) $ (136,000) ( $ (407,950) $ (407,950) Budget Positions SUMMARY OF CHANGES: The proposed contract with MLS with a 5.4% increase accounts for $62,813 of the increase, with an additional $13,400 for non-contract equipment repairs (equipment over life cycle) , utility cost on the new building is estimated to increase $17,015, motor pool cost increase $7,030, and depreciation will increase by $105,816. The $200,000 variance on net county cost is attributable to capital contributions for equipment. In final budget adjustments computer charges were increased $2,610 with offset in contract services. OBJECTIVES: 1) Maintain fleet through the MLS contract; 2) Monitor performance of contract. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Number of vehicles 401 405 409 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. BOARD ACTION: No change. -313- BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: TC - MnTnR PnnT BUDGET UNIT TITLE AND NUMBER: Mnrnr Pool Fgnipmont __ 4l _IQLS 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 Capital/Credits I I I $ 1,344,656 $ 1,315,656 Gross County Cost I I 1,344,656 1,315,656 Revenue I I Net County Cost I I $ 1,344,656 $ 1,315,656 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/ADMINISTRATION RECOMMENDATION: Recommend approval of purchase of $1,315,650 listed on the following page. Policy of recommended equipment replacement guide on the following pages should be continued. BOARD ACTION: No change. See list on the following page of approved equipment. -314- IGA EOUIPMENT Reauest Recommended Approved Buildine & Grounds: 1/2 Ton Pickup with Lift Gate (1) $ 13,000 $ 13,000 $ 13,000 Buildine Inspection: Pickup (1) 10,000 10,000 10,000 Sheriff: Patrol Vehicles (7) 91,000 91,000 91,000 Passenger (2) 15,000 15,000 15,000 Pest & Weeds: Truck (1) 29,000 -0- -0- Motor Pool: Welding Equipment 1,325 1,325 1,325 Hoist Truck (1) 35,000 35,000 35,000 Lube Truck (1) 24,000 24,000 24,000 Welder (1) 6,700 6,700 6,700 2 Post Hoist (1) 20,000 20,000 20,000 Mag Drill (1) 1,325 1,325 1,325 Road and Bridze: See List 1.098.306 1.098.306 1.098 . 306 GRAND TOTAL S1.344.656 $1.315. 656 S1.315.656 -315- 1990 PROPOSED EQUIPMENT ESTIMATED ESTIMATED ESTIMATED DIVISION QUANTITY DESCRIPTION PRICE EACH TOTAL REPLACES VALUE YEAR Maintenance 2 4-Wheel Drive Pickup $ 11,971 $ 23,942 15260034 $ 5,600 1987 1/2 Ton Mining 1 4-Wheel Drive Pick up 1/2 Ton 11,971 11,971 15220005 800 1979 Trucking 2 3/4 Ton Pickup 11,884 23,768 15230011 1,350 1984 15420011 1,100 1981 Bridge 1 1/2 Ton Pickup 10,560 10,560 15220023 1,200 1982 Maint. Support 1 1 Ton Truck W/Extended Frame & Utility Box 16,094 16,094 15230013 1,300 1985 Maint. Support 1 1 Ton Truck Chassis 11,375 11,375 15420024 900 1986 w T Trucking 2 Belly Dump Tractors 54,864 109,728 15410011 8,000 1980 15410003 8,000 1979 Trucking 1 End Dump Tractor W/Wet Kit 56,060 56,060 15410007 Maint. Support 1 Distributor Truck W/Measuring Device 77,100 77, 100 Trucking 1 Rubber Tire Roller - A 4-6 Ton 31,985 31,985 16020001 2,000 1969 Trucking 2 Snow Plows - Tandem Truck 5,114 10,228 100 100 Maintenance 3 Motorgraders 96,903 290,709 15820009 30,000 1976 15820012 47,500 1979 15820017 47,500 1979 ESTIMATED ESTIMATED ESTIMATED DIVISION QUANTITY DESCRIPTION ' PRICE EACH TOTAL REPLACES VALUE YEAR Mining 1 Loader $120,137 $120,137 15220024 $ 30,000 1980 Trucking 1 Water Trailer for Belly Tractor (8,000 Gal.) 14,000 14,000 Trucking 2 Belly Dump Trailers (Single Gate Dump) 23,306 46,612 15610008 Trucking 1 Folding Trailer 38,995 38,995 156600002 3,000 1964 Trucking 1 Sheep's Foot Roller Double Drum-815 Cat Size (Used) 110,000 110,000 160100003 8,000 1979 Bridge 1 Small Steel Drum Vibrating Compactor 13,443 13,443 16010004 1,000 1982 Bridge 1 943 Cat Size Track Loader W/Good Flotation (Used) 55,000 55,000 15830005 10,000 1972 t w i Bridge 1 Bob Cat W/Low Overhead/Large Flotation Tires 15,350 15,350 15640005 500 1970 Bridge 1 Hand-Run Plate Packer (Wacker) 1,081 1 ,081 All Departments 8 Radios 1,271 10.168 GRAND TOTAL $1 ,098 ,306 �S207 ,950 IGS - PRINTING AND S U P PLY FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 64-0001-3418 Charges for Services-Repro. $ 136,801 $ 98,270 $ 114,844 $ 114,844 64-0001-3419 Sale of Supplies 47 .545 50.000, 50.000 50.000 TOTAL PRINTING AND SUPPLY FUND S 184.346 $ 148,270 $ 164,844 L.... 1844 844 w co 105 - PRINTING & SUPPLIES FUND SUMMARY OF EXPEND I T U R E S 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 64-1155 Printing & Supplies S 184.345 S 148.270 S 164.844 $ 164.844 S 164.844 TOTAL IGS - PRINTING & SUPPLIES 2 184. 345 S 148 270 S 164. 844 S 164. 844 S 164. 844 w 0 BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: IS - RRTNTTN(. ANn S1TPPTTFc BUDGET UNIT TITLE AND NUMBER: Printing and cnpp1icc -- AA-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 $ 58,897 $ 60,748 $ 45,702 $ 45,702 Services/Supplies 125,448 87,522 119,142 119,142 Capital/Credits Gross County Cost 184,345 148,270 164,844 164,844 Revenue 184,345 148,270 164,844 164,844 (Net County Cost $ -0- $ -0- $ -0- $ -0- 1 (Budget Positions 3 3 2 2 SUMMARY OF CHANGES: Budget reflects restructuring of the department after consideration of contracting out the operation. Based upon the outside proposal of $129,360 for printing only compared to Weld County's $79,844 it is more cost effective to handle the operation in-house. Personnel costs show the reduction of one position, supplies sold and paper sold are up $45,000 due to volume increase. Other operating costs are stable. New printing press and copier purchased in 1989 will make operation more efficient. Final budget adjustments reduced phones by $4, computer services by $2,145 , and increased printing by $2,149. 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 to maintain inventory levels at proper level. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Reprographic Work Orders 1,701 1,800 1,800 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. No rate increase anticipated. BOARD ACTION: No change. -320- IGS - C O M PUT E R SERVICES FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 65-0001-3418 Computer Services $ 2,081,160 $ 2,012,926 $ 2,097,766 $ 2,097, 766 65-0001-3913 Gain on Sale of Assets 1.324 -0- -0- -0- TOTAL IGS - COMPUTER SERVICES FUND $ 2,082,484 S 2 .012 .926 $ 2.097.766 $ 2.097.766 • N IGS - C O M PUT E R SERVICES FUND SUMMARY OF EXPENDITURES 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 65-1191 Administration S 2.103.573 $ 2.395.682 S 2.270.567 S 2.270. 567 S 2.270.567 TOTAL IGS - COMPUTER SERVICES FUND $ 2.103.573 S 2.395.682 _2,270,567 $ 2.270.567 $ 2.270. 567 NOTE: Because the Computer Services Fund is an Internal Service Fund, equipment purchases are not appropriated in the budget. The planned items for capital purchases are provided for public information and management control. The 1990 total will be $376,300. w N N • BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: Ic - rnMpnTFR cPRVTrWc BUDGET UNIT TITLE AND NUMBER: CNnp "ror cartrir=c __ sS_11Q1 DEPARTMENT DESCRIPTION: The Computer Services Center provides data processing support services to Weld County and a few outside agencies. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $1,156,075 $1,182,651 $1,267,491 $1,267,491 (Services/Supplies 948,748 959,283 1,003,076 1,003,076 Capital/Credits 0 0 0 0 Gross County Cost 2,104,823 2,141,934 2,270,567 2,270,567 Revenue 2,132,484 2,027,451 2,097,766 2,097,766 Fund Balance/ Net County Cost $ (27,661) $ 114,483 $ 172,801 $ 172,801 Budget Positions 35 35 35 35 SUMMARY OF CHANGES: Personnel costs reflect an increase of $84,840 due to an across-the-board 5% increase for salaries and associated expenses, plus an almost 40% increase for health insurance. Supply costs have remained relatively stable in spite of 5-10% price increases and slight increases in certain usage rates. Service costs reflect the net impact of 10-30% increases in software maintenance contracts and increased depreciation costs offset by a 10% reduction in repair and maintenance cost due to the proposed acquisition of new equipment in 1989 and 1990. Capital acquisitions total $376,300 for DASD upgrade ($292,800) , PC workstations ($82,000) , modem rack ($1,200) and hand truck ($300) . Capital funded by depreciation reserve. 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. -323- • ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Help desk calls 6,556 6,600 6,700 Jobs run 16,908 17,658 18,408 System programs maintained 1,619 1,950 2,100 Applications programs mntnd. 5,466 5,480 5,500 DP user entities 33 34 35 OA user entities 28 30 31 User systems 80 85 89 FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Upgrade of Office Tech III to IV is policy issue ($2,724) . BOARD ACTION: No change. See following pages for projects approved for 1990. -324- 1990 ALLOCATION OF INFORMATION SERVICES RESOURCES NEW DEPARTMENT MAINTENANCE DEVELOPMENT TOTAL Accounting $ 129,416 $ -0- $ 129,416 Ambulance 40,248 5,346 45,594 Assessor 351,036 66,996 418,032 Board of County Commissioners 3,415 -0- 3,415 Building Inspections 18,251 -0- 18,251 Buildings and Grounds 28,736 1,288 30,024 Clerk and Recorder 121,620 13,759 135,379 Communications 146,291 73 146,364 Community Health Services 10,752 -0- 10,752 County Attorney 24,521 -0- 24,521 County Council. -0- -0- -0- District Attorney 196,876 1,082 197,958 Elections 69,641 239 69,880 Engineer 12,085 -0- 12,085 Extension 9,857 714 10,571 Finance 12,193 -0- 12,193 Health Administration 25,893 5,900 31,793 Health Protection Services 13,294 3 ,498 16,792 Human Resources 18,353 -0- 18,353 IGA 2,610 -0- 2,610 Non-Departmental 79,755 -O- 79,755 OEM 2,073 -0- 2,073 PBX 15,523 -0- 15,523 Personnel 18,540 1,774 20, 314 Planning 29,808 750 30,558 Printing and Supply 3,440 -0- 3,440 Purchasing 34,240 2,094 36,334 Sheriff 328,431 3,839 332,270 Social Services 123,707 3,048 126,755 Treasurer 102,847 1,434 104,281 Useful Public Service 12.142 338 12.480 TOTAL S1.985.594 $ 112.172 S2.097. 766 -325- 1990 NEW DEVELOPMENT REOUESTS TOTAL REQ. ESTIMATED AMOUNT # USER PROJECT DESCRIPTION COST BUDGETED 1 Sheriff Additional PC Network Stations $ 3,066 $ 3,066 2 Sheriff Dedicated Token Ring Network File Server 541 541 3 Sheriff Communications Modem 232 232 4 District Attorney Additional Personal Computers 1,082 1,082 5 Useful Public Service Lotus 1-2-3 Software 338 338 6 Clerk/Recorder Recording Enhancement 13, 759 13,759 7 Clerk/Recorder Upgrade Word Processing Software 239 239 8 Health Information Network 11,713 5,900 9 Health Client Service Database-Phase I 28,990 -0- 10 Health Gas Chromatograph Enhancement 3 ,498 3,498 11 Ambulance Personal Computer (419) (419) 12 Ambulance Optical Scanner 5,765 5,765 13 Communications Letter Quality PC Printer 73 73 14 County Council Personal Computer 841 -0- 15 Social Services Additional PC Hardware and Software 3,048 3,048 16 Engineer Personal Computer 728 -0- 17 Engineer Utility Location System 3,095 -0- 18 Engineer Traffic Accident Data 1,685 -0- 19 Planning Additional 3191 Terminal 292 292 20 Planning Additional Word Processing Software 458 458 21 Personnel Token Ring Network-Computer Training Center 1,565 1,565 22 Personnel PC Network File Server Additional Fixed Disk 209 209 23 Purchasing Personal Computers 2,094 2,094 24 Building/Grounds Personal Computer 1,288 1,288 25 Accounting Personal Computer 462 -0- 26 Extension Additional Workstations 541 541 27 Extension PC Network File Server Additional Fixed Disk 173 173 28 Treasurer Additional Personal Computer 1,434 1,434 29 Assessor Assessor Major Enhancements 92,648 62,648 30 Assessor Assessor Additional Printer 2,138 -0- 31 Assessor Dedicated Token Ring Network File Server 558 558 32 Assessor Assessor Additional Workstations 2,073 2,073 33 Assessor Assessor Laptop Personal Computer 1,200 -0- 34 Assessor Assessor Building Sketches 2,258 1,717 35 Assessor Assessor LCD Pad 1,490 -0- 36 Assessor Assessor Building Sketches and Photograph Archival 19,910 -0- 37 Non-Departmental Geographic Information System Feasibility Study 18.138 -0- TOTAL $227,203 $112,172 —326— IGS - INSURANCE FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 TAXES 66-0001-3100 General Property Tax $ 499,440 $ 552,171 $ 563,483 $ 563,483 66-0001-6596 Property Tax Adjustment -0- (15,521) -0- -0- 66-0001-3100PRYR Prior Year Tax 2,947 -0- -0- -0- 66-0001-3120 Specific Ownership Tax 37,600 38,500 38,000 38,000 66-0001-3190 Penalties/Interest Del. Taxes 2.299 -0- -0- -0- TOTAL TAXES $ 542.286 $ 575.150 S 601.483 $ 601.483 I MISCELLANEOUS REVENUE w p.) i 66-0001-3418 Sales of Services $ 40,317 $ 23,565 $ 24,243 $ 24,243 66-0001-3610 Earnings/Deposits & Investments 22,167 20,000 20,000 20,000 66-0001-364OPRYR Refund Prior Year Expenditure 38,047 -0- -0- -0- 66-0001-3912 Compensation for loss 254.199 21.725 39.458 39.458 TOTAL MISCELLANEOUS REVENUE $ 354.730 $ 65.290 $ 83.701 $ 83,701 TOTAL ICS - INSURANCE FUND $ 897,016, S 640,440 $ 685,184 $ 685 .184 105 - INSURANCE FUND SUMMARY OF EXPENDITURES 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 66-9020 Insurance S 598.996 S 836.940 $ 885.184 S 885.184 $ 885,184 TOTAL IGS - INSURANCE FUND S 598.996 $ 836,940 $ 885,184 S 885.184 S 885 .184 w BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: Tc - TNCTTPANrF BUDGET UNIT TITLE AND NUMBER: Inc++ranre F„nA __ 4 -Cfl90 DEPARTMENT DESCRIPTION: Central fund to provide countywide insurance coverage. Administered by Finance and Administration unit in the General Fund. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel 1 Services/Supplies $ 786,010 $ 738,701 $ 836,940 $ 836,940 Capital/Credits 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: The budget is structured with Weld County remaining a member of CAPP, but dropping out of CWCP and going self-insured for workers' compensation again. Annual savings of going self-insured for workers' compensation conservatively is $100,000 due to escalating costs of pool. CAPP due will be $330,984, workers' compensation costs are estimated at $300,000, unemployment insurance is budgeted at $50,000, boiler insurance is $2 ,700 and miscellaneous support costs are $1,500. Program is supported by property tax ($563,483) , SOT ($38,000) , charges for services ($24,243) , interest ($20,000) , and loss recovery ($39,458) . Loss fund for past claims is funded at $200,000 from prior year reserves. 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 92 100 100 Workers' Comp Claims 153 150 150 -329- FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval of insurance program as outlined above in summary of changes. In accordance with Section 8-44-110, CRS, it is recommended that a mill levy be used to fund the insurance program for local county activities and a chargeback mechanism be used only for programs funded by State and Federal funding sources. Weld County, through CAPP, has reduced limits of coverage and 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 $300,000 in equity in CAPP due to low loss ratio in 1986-1989, equity will be realized in 2-3 years. BOARD ACTION: No change. Board took the option to remain part of CCI County Workers' Compensation Pool under the self-insured approach. Under this approach Weld County will retain its own loss fund up to $200,000. -330- 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 & Earthquake *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 $250,000 each claim/loss of liability to a combined total annual aggregate of $3,000,000 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 $4,000,000 for the year, including defense costs and associated expenses. WELD COUNTY: Workers' Compensation $ 207,000 Loss Fund $ 200,000 Self-Insurance Retention Boiler $10,000,000 Each Occurrence Excess $ 1,000 Deductible Clinic Malpractice $ 500,000 Each Claim/Aggregate excess $ 1,000 Deductible State Immunity Limits -331- 105 - PBX PHONE SERVICE FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 67-1192-3418 Charges for Services S 439.501 S 419. 547 S 483.014 S 483.014 TOTAL IGS - PBX PHONE SERVICE FUND $ 439. 501 S 419.547 S 483.014 483.014 w w N IGS - PBX P HON E SERVICE FUND SUMMARY OF EXPEND I T U R E S 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 67-1192 PBX - Phone Service S 401.549 S 472.180 S 483.014 S 483.014 S 483.014 TOTAL IGS - PBX PHONE SERVICE FUND $ 401.549 p 472.180 $ 483,014 p 483.014 S 483,014 • w w • BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: Is - TNPnRMATTnN SFRVTnRc BUDGET UNIT TITLE AND NUMBER: PRY Phnna Rarvirpc -- 67-1109 DEPARTMENT DESCRIPTION: Provide phone services to Weld County and the Court system. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel $ 78,474 $ 79,809 $ 89,386 $ 89,430 Services/Supplies 275,628 I 292,290 344,226 344, 182 Capital/Credits 47,447 47,448 49,402 49,402 Gross County Cost 401,549 419,547 483,014 483,014 Revenue 401,549 419,547 483,014 483,014 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget Positions I 1 i 1 1 1 SUMMARY OF CHANGES: Personnel costs are up due to an anticipated 5% increase in salaries and contract time incurred by the backup staff in Computer Services. Long distance and local services costs have increased dramatically. Monthly call activity has increased more than $500/month for 800 numbers. Credit card use has doubled. More than 40 phones have been added to the network. Provisions have also been made for NCMC usage. Local charges are up primarily because HRD and Engineering are outside the base rate area. The number of facilities has also increased with the additional switch at HRD. Depreciation expense is also up because of the new HRD switch. Final budget adjustments include salary increases of $44, decrease of computer charges of $10,771, and increase of miscellaneous expenses by $10,727. OBJECTIVES: The PBX Phone Service Department performs the operation 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 54,399/Mo. 56,000/Mo. 57,500/Mo. Social Services Incoming 16,806/Mo. 15,500/Mo. 16,000/Mo. Health Building Incoming 11,204/Mo. 5,200/Mo. 5,300/Mo. HRD Incoming 0 8,300/Mo. 9,000/Mo. System Repairs (Hardware) 16.1/Mo. 13/Mo. 18/Mo. System Changes (Software) 12.4/Mo. 15/Mo. 20/Mo. Installations 20/Mo. 20/Mo. 12/Mo. -334- FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval. Position upgrade is recommended to be accommodated by new pay plan. BOARD ACTION: Board denied upgrade of position. No other changes were made. -335- 1990 ALLOCATION OF PHONE COSTS, ACCOUNT NUMBER DEPARTMENT PROPOSED FINAL DIFFERENCE 01-1011 Board of County Commissioners 01-1012 County Attorney $ 3,138 $ 3,227 $ 89 01-1014 Planning 5,014 5,157 143 01-1021 Clerk and Recorder 6,430 6,613 183 16,570 17,042 472 01-1025 Election 01-1031 Treasurer 1,600 1, 168 (432) 01-1041 Assessor 7,746 7,292 (454) 15,444 15,884 440 01-1061 Buildings and Grounds 28,794 30,024 1,230 01-1110 County Council 01-1123 District Attorney 200 360 160 11,836 18,852 552 01-1125 Juvenile Diversion 01-1126 Victim Assistance 1,836 1,888 52 01-1151 Finance 3,214 3, 305 91 01-1152 Accounting 1,200 905 (295) 01-1153 Purchasing 2,886 2,968 682 3 01-1154 Personnel 3,046 3, 509 463 01-2110 Sheriff 2,464 2, 363 (101) 01-2111 Crime Control 16,387 11, 305 (5,082) 01-2118 Forensic Lab 22,244 21,136 (1, 108) 01-2150 Communications 140 195 55 19,968 32,088 12, 120 01-2310 Corrections Administration 17,833 17,081 (752) 01-2330 Youth Shelter 01-2340 Useful Public Service 1,500 1,481 (19) 3,606 1,635 (103) 01-2420 Building Inspections 01-2910 OEM 3,606 3,709 103 01-2990 Pest and Weeds 3,675 3,684 9 01-3182 Engineer 1,224 1,259 35 01-3400 Extension 5,650 5,792 142 01-3700 Veterans 12,304 12,654 350 01-5220 Missile Site 1,252 988 (264) 689 709 20 01-9020 Non-Departmental 11,500 -0- (11, 500) 11-3180 Road Administration 4,000 4,130 130 19-4110 Health Administration 22,850 28,478 5,628 60-2160 Ambulance 7,500 7, 113 (387) 64-1155 Printing and Supply 300 296 (4) -336- HEALTH INSURANCE FUND SUMMARY OF REV E N U E 1 9 9 0 ACTUAL ESTIMATED RECOMMENDED FINAL ACCOUNT PRIOR YEAR CURRENT YEAR BUDGET BUDGET NUMBER REVENUE SOURCE 1988 1989 1990 1990 83-0001-3610 Earnings on Investments $ 39,358 $ 65,000 $ 30,000 $ 30,000 83-9020-3625 Cobra Revenue 42,577 -0- -0- -0- 83-9020-3670-01 Employer (County) Share 480,260 497,148 754,320 756,504 83-9020-3670-02 Employee Share 412,794 415,368 582,840 594,840 83-9020-3914 Recoveries 111.056 -0- -0- -0- TOTAL HEALTH INSURANCE FUND S 1.086.045 $ 977.516 $ 1.367.160 $ 1. 381.344 w w i HEALTH INSURANCE FUND SUMMARY OF EXPEND I T U R E S 1 9 9 0 ACTUAL ESTIMATED DEPARTMENT ADMIN. FINAL ACCOUNT PRIOR YEAR CURRENT YEAR REQUEST RECOMMENDED BUDGET NUMBER EXPENDITURE FUNCTION 1988 1989 1990 1990 1990 83-9020 Insurance S 1.386.271 S 1. 131.900 S 1.367. 160 S 1.367.160 S 1. 367. 160 TOTAL IGS - HEALTH INSURANCE FUND 1,386,271 $ 1,131a900 113671601 367, 160 8_1_±.367,160, ce BUDGET UNIT SUMMARY AGENCY/DEPARTMENT NAME: IS - HPATTI4 TNSTTPnurc BUDGET UNIT TITLE AND NUMBER: HPalth Tncir nrA Pena -- R1-9090 DEPARTMENT DESCRIPTION: Provides for the costs associated with Weld County's self-insured health program. ACTUAL BUDGETED REQUESTED APPROVED RESOURCES LAST FY CURRENT FY NEXT FY NEXT FY Personnel Services/Supplies $1,386,271 $1,131,900 $1,381,344 $1,381,344 Capital/Credits Gross County Cost 1,386,271 1,131,900 1,381,344 1,381,344 Revenue 1,386,271 1,131,900 1,381,344 1,381,344 Net County Cost $ -0- $ -0- $ -0- $ -0- Budget Positions SUMMARY OF CHANGES: Budget reflects the changes listed on the following pages. 1985 1986 1987 1988 1989 1990 Administration S 37,278 S 48,600 S 55,424 S 58,000 $ 60,900 $ 69,746 Services/Supplies 1,000 3,000 4,000 4,000 4,000 2,000 Individual Excess Policy 7,500 6,000 6,000 6,000 7,000 8,000 Aggregate Excess Policy 42,536 40,947 54,020 55,000 58,000 76,500 Loss Fund 885.822 890.379 809.776 919.000 1.002.000 1.225.098 TOTAL S 974.136 $ 988.926 $ 929.220 $1.042.000 $1alsowm .131.900 $1,381.344 OBJECTIVES: 1) Provide employee health/dental/vision insurance in most cost effective way possible; 2) Provide wellness program to all employees. ACTUAL ESTIMATED PROJECTED WORKLOAD MEASURES LAST FY CURRENT FY NEXT FY Single coverage 657 670 665 Family coverage 226 226 250 Paid Losses $1,152,770 $1,002,000 $1,225,098 -339- FINANCE/ADMINISTRATION RECOMMENDATION: Recommend approval of the continuation of the self-insurance health program started January 1, 1983 with rates increased as shown on the following page. 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 and employee in the areas of premiums, deductibles, and co-insurance. 1990 will be the first rate increase in seven years. The 1989 program is calculated with current participation as follows: Single Coverage: 665 Dependent Coverage: 250 HEALTH: Administration Fee — $ 69,746 Individual Stop-Loss — 76,500 Aggregate Stop-Loss — 8,000 Administrative Operating — 2.000 Fixed Costs: S 156.246 LOSS FUND: — 51.225.098 REVENUE: Single Vision/Dental/Wellness 679 X $20/month X 12 - $ 162,960 Single Health 665 X $72/month X 12 - 574,560 Dependent Health 250 X $135/month X 12 - 405,000 Dependent Vision/Dental 259 X $20/month X 12 - 62, 160 Rate Stabilization Reserve 679 X $18/month X 12 - 146.664 TOTAL REVENUE $1.351. 344 Reserve Reduction/Interest 30.000 GRAND TOTAL $1,3.81, 344 Executive Pay Plan: Department Heads, Elected Officials, and Chief Deputies can use up to $2,500 in direct benefit plan for health purposes. BOARD ACTION: Board approved self-insurance program and rates as proposed for 1990. -340- INSURANCE HEALTH/DENTAL/VISION INSURANCE: 1985 1986 1987 1988 1989 1990 SINGLE $ 90.05 $ 75.00 $ 75.00 $ 75.00 $ 78.00 $ 92.00 FAMILY 107.60 95.00 95.00 95.00 95.00 155.00 PROGRAM: . SINGLE $100 DEDUCTIBLE - 20%/80% TO $2,000 THEN 100% . FAMILY $200 DEDUCTIBLE - 20%/80% TO $4,000 THEN 100% CONCEPT: . SHARING COST (PREMIUMS/DEDUCTIBLE/CO-INSURANCE) . CHANGE UTILIZATION PATTERNS . COST CONTAINMENT DENTAL: PROGRAM: . COVERAGE FOLLOWS HEALTH INSURANCE PROGRAM COVERAGE FOR BOTH SINGLE AND FAMILY PLANS . 100% PREVENTIVE CARE . 508/508 CARE OTHER THAN PREVENTIVE . EXCLUDES ORTHODONTIC 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 $175/YEAR OR FAMILY $350/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 $.285/$1,000 WELLNESS: Wellness program will be continued to all County employees. • -341- RATE County: County Individual Total Single Family $ 76.00 $ 16.00 0.00 $ 92.00 155.00 155.00 TOTAL $ 76.00 $171.00 $247.00 Single Family Health Dental/Vision $ 72.00 $135.00 0.00 20.00 TOTAL $ 92.00 $155.00 HMO: County Individual, Total Single Family $ 76.00 $ 31.31 $107 31 0.00 216.45 216.45 TOTAL $ 76.00 $247. 76 $323.76 Single Family Health Dental/Vision $ 87.31 $196.45 20.00 20.00 TOTAL $107.31 $216.45 In addition to the above, the County will contribute $18.00 per employee to a rate stabilization reserve in the Health Insurance Fund regardless of insurance type. -342- SUPPLEMENTAL DATA 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. Miles of Roads: Paved - 560.27 Unpaved - 2,778.13 7. Building Permits: No. of Year Permits Valuation 1979 1,592 $ 34,782,283 1980 1,348 $ 54,775,497 1981 1,241 $ 32,851,694 1982 1,865 $ 35,207,497 1983 2,699 $ 51,480,002 1984 2,450 $ 44,854,598 1985 2,519 $ 37,423, 180 1986 2,113 $ 34,964,831 1987 2,131 $ 36,787,917 1988 1,83E $ 30,195, 777 8. Motor Vehicle Registration: 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 1988 - 139,743 9. Special Districts within County: 28 - Cities and Towns 17 - Schools 23 - Fire 18 - Water & Other 2 - Colleges 13 - Sanitation -343- Miscellaneous Statistics - Continued 10. Cities and Towns: Ault Gilcrest Lochbuie Brighton Greeley Mead Dacono Grover Milliken Eaton Hudson New Raymer Erie Johnstown Nunn Evans Keenesburg Pierce Firestone Keota Platteville Frederick Kersey Severance Ft. Lupton LaSalle Windsor Garden City 11. Recreation: Golf Courses - 5 City and Regional Parks Island Grove Recreational Complex Greeley Recreation Center 12. Libraries: Ault Town Library 2, 383 Volumes Eaton Library 7,809 Volumes Glenn A. Jones Library 14,000 Volumes Greeley Library 126,142 Volumes Platteville Library 8,964 Volumes University of No. Colo. 755,519 Volumes Weld Library District 180,032 Volumes Windsor Public Library 30,000 Volumes 13. 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 1988 General Election 70,325 50,209 71.4 14. 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 & Market Place Erie Echo Ft. Morgan Times LaSalle Leader Longmont Times Call Platte Valley Voice Evans Star Press The Centennial News —344— Miscellaneous Statistics - Continued 14. Media (Continued) : Radio Stations: KFKA/KGBS KATR KYOU/KGRE KIMN FM KUAD AM & FM KVVS KUNC FM Television: Receives commercial and public television originating from both Denver and Cheyenne stations; also cable television. 15. Sales Tax: State - 3% Source: County offices. -345- 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 1988 - 145,312 1989 - 148,000 est. 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 - $ 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 - $ 4,666 1974 - $ 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. -346- Expenditure Trends by Function Last Ten Years County Public General Public Roads 8 Health 8 Auxiliary Capital Total Year Government Safety Highways Welfare Services Outlay Miscellaneous Expenditures 1979 $ 4,709,301 $ 2,808,358 $ 6,326,801 $10,775,974 $ 3,692,883 $ 805,092 $ -0- $ 29,118,409 1980 $ 5,203,105 $ 3,150,728 $ 7,554,648 $12,436,419 $ 5,926,461 $ 344,889 $ -0- $ 34,616,250 1981 $ 5,403,963 $ 3,525,539 $ 6,895,336 $13,783,902 $ 6,287,607 $ 591,188 $ -0- S 36,487,535 1982 $ 5,400,021 $ 5,229,851 $ 7,373,228 $12,875,917 S 3,709,018 $ 485,735 $ 338,637 $ 35,412,407 1983 $ 5,725,137 $ 5,575,881 $ 8,148,666 $13,961,545 $ 3,856,846 $ 379,684 $ 687,520 $ 38,335,279 1984 $ 6,082,536 $ 6,294,660 S 8,551,216 $13,799,706 $ 3,954,896 $ 1,347,365 $ 2,092,973 $ 42,123,352 1985 $ 6,120,744 $ 7,283,096 $ 9,013,496 $13,748,609 $ 4,596,197 S 1,515,560 $ 1,735,615 $ 44,013,317 1986 $ 6,516,851 $ 7,272,935 $ 8,993,858 $14,660,502 S 4,234,193 $ 1,397,988 S 1,654,599 S 44,730,926 • 1987 $ 6,819,165 $ 6,924,599 $10,471,328 $14,789,034 5 4,735,582 $ 1,637,272 $ 3,750,813 $ 49,127,793 1988 $ 7,251,985 S 7,859,950 $ 9,012,484 $20,156,719 $ 6,261,841 $ 3,740,305 $ 2,494,222 S 56,777,506 1989* $ 7,408,314 $ 7,839,888 $12,088,934 $20,833,090 $ 8,031,429 $ 70,000 $ 2,640,097 $ 58,911,752 1990* $ 8,007,327 $ 8,664,413 $13,722,279 $21,287,248 $ 8,875,919 $ 856,000 $ 3,531,761 $ 64,944,947 1 W -F.- --.4 1 General Revenue Trends by Source Last Ten Years Inter- Licenses governmental Charges for Miscellaneous fee Total Year Taxes and Permits Revenue Services Revenue Accounts Revenue 1979 $ 11,288,778 $ 196,545 $ 14,280,094 $ 1,159,849 $ 2,280,188 S -0- $ 29,205,454 1980 $ 12,025,910 $ 383,881 $ 18,664,253 $ 1,974,601 $ 2,092,753 $ -0- $ 35,141,398 1981 $ 12,947,563 $ 400,670 $ 20,283,181 $ 1,931,937 $ 2,954,711 $ -0- $ 38,518,062 1982 $ 13,166,821 $ 463,542 $ 17,204,249 $ 1,151,453 $ 3,002,532 $ 1,160,740 $ 36,149,337 1983 $ 14,467,200 $ 635,645 $ 18,679,901 $ 1,406,359 $ 2,570,607 $ 1,305,116 $ 39,064,828 1984 $ 15,932,964 S 669,934 S 19,284,616 $ 1,541,520 $ 3,985,934 S 1,533,455 $ 42,948,423 1985 $ 16,308,828 S 716,130 $ 19,890,173 S 1,673,283 $ 3,834,964 S 1,631,937 $ 44,055,315 1986 $ 17,888,662 $ 581,360 $ 20,720,989 $ 1,742,650 5 3,842,342 $ 1,680,356 $ 46,456,359 1987 $ 18,846,835 $ 613,026 $ 20,789,309 $ 1,149,717 $ 5,992,333 $ 1,711,894 $ 49,103,114 1988 $ 19,614,179 $ 575,744 $ 27,359,869 $ 1,632,229 $ 5,587,702 $ 1,693,026 $ 56,462,749 1989* $ 21,238,685 $ 508,000 $ 22,570,877 $ 1,069,968 $ 9,952,697 $ 1,905,022 $ 57,245,249 1990* $ 22,676,257 $ 523,150 $ 24,857,439 5 1,353,229 $11,598,983 S 1,942,838 $ 62,951,896 * Budgeted Figures. 1990 Inflation Projections Consumer Price Index (CPI) U.S. Denver Center for Business/Economic Forecasting 4.5% 4.3% Colorado Legislative Council 4.9% 3.4% College of Business Administration/Business Research Division, University of Colorado 4.9% — — Colorado Office for State Planning & Budget 3.9% 3.2% Industry Week 4.8% - - Mcllon Bank 4.1% - - Eggert Economic Enterprises 4.5% - - -348- • Consumer Price Index U.S. - All Urban Consumers — (CPI-U) Denver — All Urban Consumers — (CPI-U) wcent Change M. ❖•• U.S. E% - , Denver �; •• !iiiiiii le X44.AIM pi•••••••••. .444•X• .444•X4••44♦ 44444• ••444444444 3% ,•••i•4••••••• .4•iiiiii•••i•••i •X•4••4. •4••4••4••••• ►4•X•••4.4.4.4•• • :....O4•X•••••••••••X••4%SI �iiiiii•�•i•• i••�•iiiiiiiiii•�•ii•4 .••X444••♦ ••••4444.44444.44• 4•iiiiiiii•�•�• .'•iiiiiiiii•�•iiiiiii•�• i% - .44••44444• ••4444••444.444.444.44. ••••••••••••••••4••••••4.4••••••• i•XX444.4.44444••••••444444444444• • 4444444•••4.4.4.4••••X4.44••••4.4•• •• .••••••4•••44444•• 44••••••44X44444 ••''�•1% ••••M• •••••♦••••••••44•••4.4.44••••••••4••-ib44 X4••� 44•.X4X44•••XX44X••444.4XX444444444444 •4.44. .44•pp X••••••••i: tX•X•4•••:•444•X•4•••X•••••4•••4.4•••:•X•••4.4••••4•••••X•4••••••••••••4•44.4 . 444•X••`•••••`. ••4.4•••4.4• 4•X4••••••••.4••••••4•.•4•X•44••4.44444••4•••4.4••••••X44•X••X•4.4•••4••4••4.4••44.44X44••44.444••••P�•O4 .p•�4•40•�i•• •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••iii••••. ••••••••••••••❖•••••••••••••••.•.•.••••••••••••••••••••.••••••••••••••••••.•.•••••••••••••••••••••••••••••••••••••••••••••••x•4•••4.4 )% 144I i••4�444X4•�4444.4Xi•44,•.X1 •.i •4f• •��.�♦ • I 1 1 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 Prj89 -349- Employment Cost Index (ECI) - Wages/Salaries (Bureau of Labor Statistics) 12 Months Ended June 1988 June 1989 Private Non-Farm Workers White-collar 4.0% 4.6% Blue-collar 3.6% 3.3% Service 3.0% 3.8% By Industry Division Manufacturing 3.8% 3.3% Transportation/Public Utilities 2.5% 2.1% Wholesale/Retail 3.6% 3.9% Finance/Insurance/Real Estate 2.6% 7.6% Services 4.9% 5.3% By Region Northeast 4.6% 6.4% South 3.8% 2.9% Midwest 2.8% 3.6% West 3.7% 3.5% Union Status Union/Non-Manufacturing 2.5% 2.2% Non-Union/Non-Manufacturing 4.0% 4.9% State/Local Government Workers 4.4% 5.0% Employment Cost Index (ECI) -All Compensation Includes Wages/Salaries and Benefits (Bureau of Labor Statistics) Private Non-Farm Workers White-collar 4.4% 5.1% Blue-collar 4.7% 3.7% Service 3.6% 4.6% Manufacturing 5.0% 3.9% Non-Manufacturing 4.2% 4.8% State and Local Government Workers 4.4% 5.8% • -350- • • Bureau of Labor Statistics (BLS) Labor Settlements (1,000+ Workers) Average Wage Adjustments in Collective Bargaining Agreements (Excludes Lump Sums and Cost of Living Adjustments) First 6 mos.of 1989 Avg.Annuat Full Year Full Year First Year Over 1987' 1988' Adjustments ContractLife Ali Industry 2.2% 2.5% 3.2% 2.9% Contracts with COLA 2.3% 2.4% 2.2% 1.8% Contracts without COLA 2.1% 2.7% 3.4% 3.2% Manufacturing 2.1% 2.2% 2.6% 2.4% Contracts with COLA 2.4% 2.1% 2.0% 1.7% Contracts without COLA 1.3% 2.5% 3.1% 3.1% Non-Manufacturing Without Construction 1.9% 2.5% 5.1% 3.5% Construction 2.9% 2.2% 2.8% 3.1% 'Average First Ycar Adjustments Contracts Weighted By Size Bureau of National Affairs (BNA) Labor Settlements(50 + Workers) Median First Year Wage Increases (Excludes Cost of Living Adjustments) 1988 First Halt 1989 Lump Sums Lump Sums Lump Sums Lump Sums 1987 Factored Not Factored Factored Not Factored Alllndrlstries 2.0% 3.5% 2.7% 4.0% 3.4% Manufacturing 1.3% 3.8% 2.2% 4.0% 3.0% Non-Manufacturing* 3.0% 4.0% 3.5% 4.2% 4.0% Construction 2.0% 1.5% 1.5% 2.4% 2.4% 'Without Construction • 1987 Lump Sums Not Factored All Contracts Equally Weighted —351— esa:r• COLORADO -352- J L GLOSSARY , r GLOSSARY ACCOUNTING PROCEDURES All processes which discover, record, classify, and summarize financial information to produce financial reports and to provide internal control. ACCRUAL BASIS The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. ACCRUED EXPENSES Expenses incurred but not due until a later date. ACTIVITY A specific and distinguishable line of work performed by one 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. • -353- 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. -354- 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. -355- 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. -356- 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. -357- FUNCTIONAL CLASSIFICATION Expenditure classification according to the principal purposes for which expenditures are made. Examples are public safety, public health, public welfare, etc. FUND A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. 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. -358- INTERGOVERNMENTAL REVENUE Revenue received from another government for a specified purpose. In Weld County, these are funds from municipalities, the State of Colorado, and the Federal Government. INTERNAL SERVICE FUND Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis, for example, the Printing and Supply Fund and the Computer Services Fund. LINE-ITEM BUDGET A budget that lists each expenditure category (salary, materials, telephone service, travel, etc. ) separately, along with the dollar amount budgeted for each specified category. MANDATE Any responsibility, action or procedure that is imposed by one sphere of government on another through constitutional, legislative, administrative, executive, or judicial action as a direct order or that is required as a condition of aid. 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. -359- 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. -360- 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 type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers-in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers-in are classified separately from revenues. SOURCE OF REVENUE Revenues are classified according to their source or point of origin. -361- SUBACTIVITY A specific line of work performed in carrying out a governmental activity. For example, "cleaning luminaries" and "replacing defective street lamps" would be subactivities under the activity of "street light maintenance" . SUBFUNCTION A grouping of related activities within a particular governmental function. For example, "police" is a subfunction of the function "public safety" . SURPLUS The use of the term "surplus" in governmental accounting is generally discouraged because it creates a potential for misleading inference. 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. WORK PROGRAM A plan of work proposed to be done during a particular period by the administrative agency in carrying out its assigned activities . -362- 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 Retorting, MFOA, Chicago, 1980, Appendix B. pp. 53-77. -363- fsita, • IOc COLORADO -364- Hello