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Warden, Director Finance and Administration COLORADO t t fR 64fYy 5 � te` � 5 0 1 x 5 t � a x i x 1� 5i4Y,4 I. 0 kl IR J p Yd C eN x l ve.v 5 sr� TABLE OF CONTENTS Page INTRODUCTORY SECTION Table of Contents 1 Letter of Transmittal 7 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting 23 Organization Chart 24 Principal County Officials 25 FINANCIAL SECTION INDEPENDENT AUDITORS' REPORT 27 GENERAL PURPOSE FINANCIAL STATEMENTS COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS . . . . 30 COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS 32 COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - ALL GOVERNMENTAL FUND TYPES 34 COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS/FUND BALANCES - ALL PROPRIETARY FUND TYPES, PENSION TRUST AND NONEXPENDABLE TRUST FUNDS 36 COMBINED STATEMENT OF CASH FLOWS- ALL PROPRIETARY FUND TYPES AND NONEXPENDABLE TRUST FUND 37 NOTES TO FINANCIAL STATEMENTS 38 COMBINING, INDIVIDUAL FUND AND INDIVIDUAL ACCOUNT GROUP FINANCIAL STATEMENTS AND SCHEDULES GENERAL FUND BALANCE SHEET 63 SCHEDULE OF REVENUES AND EXPENDITURES, BUDGET AND ACTUAL . . . 64 SPECIAL REVENUE FUNDS EXPLANATIONS OF INDIVIDUAL FUNDS 69 COMBINING BALANCE SHEET 70 (1) TABLE OF CONTENTS - (CONTINUED) Page SPECIAL REVENUE FUNDS (Continued) : COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 72 Road and Bridge Fund - Schedule of Revenues and Expenditures, Budget and Actual 74 Social Services Fund - Schedule of Revenues and Expenditures, Budget and Actual 76 Conservation Trust Fund - Schedule of Revenues and Expenditures, Budget and Actual 78 Contingent Fund - Schedule of Revenues and Expenditures, Budget and Actual 79 Public Health Fund - Schedule of Revenues and Expenditures, Budget and Actual 80 Human Resources Fund - Schedule of Revenues and Expenditures, Budget and Actual 81 Solid Waste Fund - Schedule of Revenues and Expenditures, Budget and Actual 83 Housing Authority Fund - Schedule of Revenues and Expenditures, Budget and Actual 84 CAPITAL PROJECTS FUND EXPLANATION OF INDIVIDUAL FUND 85 BALANCE SHEET 86 CAPITAL EXPENDITURES FUND - SCHEDULE OF REVENUES AND EXPENDITURES, BUDGET AND ACTUAL 87 ENTERPRISE FUND EXPLANATION OF INDIVIDUAL FUND 89 BALANCE SHEET 90 AMBULANCE FUND - SCHEDULE OF REVENUES AND EXPENSES COMPARED WITH BUDGET 91 (2) TABLE OF CONTENTS - (CONTINUED) Page INTERNAL SERVICE FUNDS EXPLANATIONS OF INDIVIDUAL FUNDS 93 COMBINING BALANCE SHEET 94 COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS 96 COMBINING STATEMENT OF CASH FLOWS 98 Motor Vehicle Fund - Schedule of Revenues and Expenses Compared with Budget 100 Health Insurance Fund - Schedule of Revenues and Expenses Compared with Budget 101 Printing and Supply Fund - Schedule of Revenues and Expenses Compared with Budget 102 Computer Services Fund - Schedule of Revenues and Expenses Compared with Budget 103 Insurance Fund - Schedule of Revenues and Expenses Compared with Budget 104 PBX Fund - Schedule of Revenues and Expenses Compared with Budget 105 TRUST AND AGENCY FUNDS EXPLANATIONS OF INDIVIDUAL FUNDS 107 COMBINING BALANCE SHEET 108 STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCES - PENSION TRUST FUND 110 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - ALL EXPENDABLE TRUST FUNDS 111 SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND BALANCE - NONEXPENDABLE TRUST FUND 112 COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES -- ALL AGENCY FUNDS 113 (3) TABLE OF CONTENTS - (CONTINUED) Page GENERAL FIXED ASSETS ACCOUNT GROUP SCHEDULE OF GENERAL FIXED ASSETS - BY SOURCE 115 SCHEDULE OF GENERAL FIXED ASSETS - BY FUNCTION AND ACTIVITY . . 116 SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS - BY FUNCTION AND ACTIVITY 117 GENERAL LONG-TERM DEBT ACCOUNT GROUP SCHEDULE OF GENERAL LONG-TERM DEBT 119 STATISTICAL SECTION Tables Relating to Bonded Debt 121 General Governmental Expenditures by Function 122 General Revenue by Source 122 Property Value, Construction, Bank Deposits and Other Economic Indicators 124 Property Tax Levies and Collections 125 Assessed and Estimated Actual Value of Taxable Property 125 Property Tax Rates and Tax Levies - Direct and Overlapping Governments 126 Special Assessment Collections 127 Computation of Legal Debt Margin 128 Demographic Statistics 129 Principal Taxpayers 130 Miscellaneous Statistics 131 Insurance In Force 133 Salaries of Principal Officials 134 Surety Bond Coverage for Principal Officials 134 Private Purpose Revenue Bonds 135 Retirement Plan Required Supplementary Information 136 Computation of Overlapping Bonded Debt - General Obligation Bonds 137 (4) TABLE OF CONTENTS - (CONTINUED) Page COMPLIANCE SECTION INDEPENDENT AUDITORS' REPORT ON SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 139 SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 140 SCHEDULE OF FINDINGS AND QUESTIONED COSTS 149 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS 150 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS 152 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS 153 INDEPENDENT AUDITORS' COMBINED REPORT ON THE INTERNAL CONTROL STRUCTURE 154 (5) ta-Lte win C COLORADO (6) . Q DEPARTMENT OF FINANCE AND ADMINISTRATION PHONE(303)358.4000 EXT.4218 P.O.BOX 758 WI' Re GREELEY,COLORADO80632 COLORADO May 22, 1992 Honorable Board of Commissioners County of Weld 915 10th Street Greeley, CO 80631 Dear Board Members: The comprehensive annual financial report of the County of Weld, State of Colorado for the fiscal year ended December 31, 1991, is hereby submitted. Responsibility for both the accuracy of the data, and the completeness and fairness of the presentation, including all disclosures, rests with the County. To the best of our knowledge and belief, the enclosed data are accurate in all material respects and are reported in a manner designed to present fairly the financial position and results of operations of the various funds and account groups of the County. All disclosures necessary to enable the reader to gain an understanding of the County's financial activities have been included. The comprehensive annual financial report is presented in four sections: introductory, financial, statistical and compliance. The introductory section includes this transmittal letter, the government's organizational chart and a list of principal officials. The financial section includes the general purpose financial statements and the combining and individual fund and account group financial statements and schedules, as well as the independent auditors' report on the financial statements and schedules. The statistical section includes selected financial and demographic information, generally presented on a multi-year basis. The County is required to undergo an annual single audit in conformity with the provisions of the Single Audit Act of 1984 and U.S. Office of Management and Budget Circular A-128, Audits of State and Local Governments. Information related to this single audit, including the schedule of federal financial assistance, findings and recommendations, and auditors' reports on the internal control structure and compliance with applicable laws and regulations, are included in the compliance section of this report. The funds and entities related to the County of Weld that are in our Comprehensive Annual Financial Report include those of separately administered organizations that are controlled by or dependent on the County. (7) Honorable Board of Commissioners - Continued: Control or dependence is determined on the basis of budget adoption, taxing authority, funding, scope of public service, ability to influence operations, designation of management, and appointment of the respective governing board. Based upon the foregoing criteria, the financial statements of the following organizations are included in the accompanying financial statements: • Weld County Housing Authority • Weld County Public Health Board • Weld County Retirement Board • Weld County Finance Corporation • Weld County E-911 Board • Crime Victim Compensation Board The following are not part of Weld County and are excluded from the accompanying financial statements: • North Colorado Medical Center • Greeley-Weld Airport Authority • Weld Library District Details of the criteria applied and the specific reasons for inclusion or exclusion are contained in the Notes to Financial Statements. The County provides the full range of County services contemplated by statute or charter. These include general government functions, public protection and safety, health, social services, human resource services, public improvements, road and bridge operations, planning and zoning, and general administrative services. ECONOMIC CONDITION AND OUTLOOK Weld County has a strong, stable and diverse industrial base. Rooted in agri-industry and food processing, the economy has diversified substantially over the past 20 years. Among the major firms that have located here are the Eastman Kodak Company (2,550 employees) , Hewlett Packard (836 employees) , State Farm Insurance Regional Office (761 employees) , Anheuser-Busch (114 employees) , Tate & Lyle (300 employees) , ConAgra Companies (4,000+ employees) , and R.R. Donnelley & Sons (148 employees) . These larger companies are joined by over 300 other industrial and distribution firms -- providing a wide range of employment opportunities. Weld County is located in northeastern Colorado. Weld County has maintained its rank as the fourth most productive agricultural county in the nation based upon U.S. Department of Commerce Census of Agriculture report. The ranking came even before National Hog Farms expanded into Weld County, before ConAgra opened its lamb processing plant, and before Longmont Foods made several additions in Weld County. National Hog Farms began construction on a $50 million facility east of Kersey in 1989. It (8) Honorable Board of Commissioners - Continued: reached its full production in July, 1991, and doubled the state's number of hogs sent to market annually. National Hog Farms markets over 300,000 hogs and pigs annually. Although Weld is number four in agricultural production it is ranked number one in the nation in several other categories: value of livestock, poultry and their products; sheep and lambs inventory; sheep and lambs sold; the number of cattle and calves sold; and the number of cattle fattened on grain. Weld was second in value of cattle and calves sold. Despite its high ranking in many categories, Weld was ranked 72nd in the nation in government payments. About the only crops grown in the County which are eligible for direct payments to farmers are wheat and corn. Many other crops popular in Weld -- such as onions, corn silage, dry beans and other vegetables -- do not receive government payments. Weld County is the third most productive oil and gas county in the Rocky Mountain Region. The oil and gas industry in Weld County has been on the upswing for five years, and currently the boom has only intensified. Until last year Weld County drilling permits had peaked in 1987 at 501, but in 1991, a record 665 permits were sought in Weld. The permits ranked the County as the second most active in the country, trailing Kern County, California. The drilling activity bucks the national trend. Nationally, drilling has been slow and holding steady since 1984. There are several reasons for increased drilling activity: The Denver Basin, with Greeley located at its center, is an area of low-risk drilling. The basin does not produce high-output wells, but the wells drilled have a 97 percent chance of hitting some oil and natural gas. Because of the nature of local wells, financing for drilling is easier to obtain than for higher-risk wells. The basin holds both oil and natural gas. Congress has provided a tax incentive to drill in tight gas sand formations, and much of Weld's drilling is done into this type of geological formation. The incentive gives producers a 51- cent credit for every thousand cubic feet of natural gas produced from tight sands. The tax credit runs through 2003, but the wells must be drilled by the end of this year. Amoco sold drilling rights to a 70,000-acre parcel of land where it was not active to two companies: Snyder Oil Corp. , and HAS Resources and its Greeley subsidiary, Elk Exploration. Currently, Snyder Oil and Elk Exploration are in the midst of heavy drilling operations in the area. Gerrity Petroleum Inc. , Snyder and HAS/Elk have discovered the sweet spot of the Codell-Niobrara formation south of Greeley. (9) Honorable Board of Commissioners - Continued: Natural gas in the Denver Basin also is seen as a resource that will grow in importance, and provide further support to local industry. The market for natural gas is growing because the prices are modest and it is an environmentally attractive fuel. The only thing that could stop the current Weld drilling boom is a prolonged drop in the price of oil below $15 a barrel -- a market condition most see as remote. While the majority of the country was experiencing a growing recession, activity in Weld County remained stable in 1991. We are very fortunate to have a strong, diversified base of companies to build upon in Weld County. Firms such as ConAgra, Eastman Kodak, Hewlett Packard, Norwest Publishing, Greeley Trading/Pronto Foods, Adolph Coors, Western Sugar, Harsh Hydraulics, State Farm Insurance Regional Offices, Plastic Art Products, Metal Container, Electronic Fab Technology Co. , Longmont Foods, R & R Custom Woodworking, Universal Forest Products, and Noffsinger Manufacturing, to mention a few. Employers such as these have invested over $375 million in Weld County since 1988, and have created in excess of 1,400 new jobs. In 1991, the impact of our existing base of employers was once again evident. Of the 445 new jobs tracked from the first of the year, 70% were created by existing employers. In addition, approximately 98% of the estimated $74 million in new investment was a result of existing industry expansion activities. While retention activities typically do not make front-page headlines, these activities are easily the most cost-effective form of economic development, and the backbone of a strong business climate. Some of the existing Weld County companies announcing expansion in 1991 are listed below: NEW EXISTING COMPANY EXPANSION INVESTMENT EMPLOYEES Golden Aluminum, Ft. Lupton $5 million -- Kodak of Colorado, Windsor $50 million + 100 Jefferson Tile, Weld County $250,000 20 Kendall Printing, Greeley $2 million 15 Norwest Publishing, Greeley $10 million 20 Mid-America Engineering & Fabrication, Frederick $300,000 8 Plastic Art Products, Greeley $200,000 30 Greeley Trading, Greeley $750, 000 10 Monfort Portion Foods, Greeley $400,000 50 Metal Container Corporation, Windsor $1 million -- Over the past several years we have found that our existing employment base -- industrial as well as agricultural -- is an excellent tool for attracting new industry to the area. A tool that will be further defined and utilized in our stepped-up efforts to attract quality companies. (10) Honorable Board of Commissioners - Continued: Successful, targeted prospecting is vital to the continued health and prosperity of Greeley and Weld County. "New blood" is needed in order to further diversify our economy and provide additional employment opportunities. However, the process of developing a new project can be very lengthy and involved -- sometimes taking months to bring to a close. To attract new companies to Weld County, Economic Development Action Partnership continued an aggressive nationwide marketing campaign in 1991, including national advertising, trade show attendance, direct mail, telemarketing, etc. This activity resulted in numerous new company locations to Weld County in 1991 and we start 1992 with a list of several companies interested in a Weld location. Among the new company locations announced in 1991 were: NEW NEW COMPANY EXPANSION INVESTMENT EMPLOYEES Universal Transport, Del Camino $300,000 50 Century Housing, Ft. Lupton $800,000 125 Altratek Plastics, Sekich Industrial Park (South Weld County) $150,000 6 Vehicle Systems, Ft. Lupton $250,000 5 Kitterman Plastics, Greeley $150,000 6 Weld County is fortunate to have a diverse group of employers that support continued growth through expansion of existing companies, or new company locations. We are confident that Weld County will continue to be successful in retaining and attracting business to keep our local economy growing. The success Weld County has experienced is due to a variety of factors, including: . A stable and diversified economy. Weld County ranks among the top counties nationally in the value of its agricultural products, is the second highest producing Colorado county in oil/natural gas production, and consistently ranks as one of the top Colorado counties in the value of its manufactured products. . Weld County has experienced a continued, steady population growth rate. . County and city governments are aggressively pro-business, offering planned industrial properties and attractive incentives programs. Greeley and Weld County have been designated a state Enterprise Zone, allowing qualified businesses to take credit against their state income taxes for equipment investment and jobs. (11) Honorable Board of Commissioners - Continued: . Weld County's labor force represents the best of all possible worlds. Entry wage rates generally fall in the $4.50-$6.00/hour range, and our employees represent a solid Midwestern work ethic. Organized labor represents approximately 3% of our manufacturing workforce. . An excellent transportation system provides easy access to national and growing regional markets. Two interstate highways (I-25 and I-76) and two U.S. highways (U.S. 34 and U.S. 85) serve the county, and two additional interstate highways border Weld County (I-70 and I-80) . Fourteen motor freight firms and three railroads provide freight service. Commercial air service is provided by 18 carriers operating from Denver's Stapleton Airport to 186 cities and nine countries; the airport is an hour's drive from the County's population centers. The new Denver International Airport under construction will be located at the southern edge of Weld County (completion - 1995) , about 45 minutes from Greeley. . Weld County offers an outstanding quality of life. Within a 50- mile radius are located four major universities with the attendant cultural and athletic events, the Denver metropolitan area forms the County's southern boundary, and six major ski areas are located within a two-hour drive. Weld County is home to the oldest philharmonic orchestra west of the Mississippi River, and is the site of the largest civic auditorium in Northern Colorado. Rocky Mountain National Park, 50 miles to the west, offers outstanding outdoor activities. Twelve school districts offer quality education to over 22,000 students. Small town atmosphere with access to all of the recreational and cultural amenities of larger metropolitan areas, make this an ideal area to work and raise a family. MAJOR INITIATIVES For the Year: In the 1991 budget process, the Board identified a number of significant program changes to enhance service delivery to the citizens of Weld County. The following is a summary of significant program changes and initiatives for 1991: * Installation of new IBM mainframe CPU in January, 1991 (Information Services) * Conduct a total reappraisal of County property in 1991, and pass state audit of same (Assessor) * Develop a Drug Task Force in conjunction with the municipalities in Weld County (Sheriff) * Implement a new health insurance program for all employees in January, 1991 (Personnel) (12) Honorable Board of Commissioners - Continued: * Improve recruitment efforts for all positions in the Sheriff's Office (Sheriff/Personnel) * Identify and implement jail alternatives to prolong the life of present correctional facility (Sheriff) * Expand the capacity of the Community Corrections program by 50% to relieve state prison overcrowding problem (Community Corrections) * Develop weed management program for County per HB90-1175 by December, 1991 (Pest and Weed) * Reconstruct the following major bridges: Bridge Cost 1/36 $304,000 19/68 304,000 8 348, 000 47/54 190, 400 78/13 267,200 80j/17 202,000 * Implement the JOBS program and AFDC-U program in accordance with state and federal guidelines (Social Services) * Revamp Medicaid billing system in the Health Department (Health) * Improve air quality in Weld County by reduction of the number of violation days (Health) * Reduce food borne illness by inspecting all food establishments twice in 1991 (Health) * Conduct pilot program with School District #6 and Headstart by co-locating Headstart facilities on District #6 school sites to better integrate Headstart and elementary schools (HRD) For the Future: As Weld County looks to 1992, a number of significant changes will be focused on by the Board and staff to meet the needs of the County. Major factors impacting the 1992 budget are public safety being up $782,842 over last year with jail costs for food and medical expenses up $85,907 and the new drug task force ($205,665) accounting for much of the increase. Building rentals are down $100,650 due to paying off the Frederick library and Headstart facility. The election budget is impacted by an additional $90, 000 due to Colorado's first Presidential Preference Election. The District Attorney's budget is up $39,246 with the mid-year addition of a juvenile prosecutor. Salary increases are set at 4.5% for (13) Honorable Board of Commissioners - Continued: a gross cost of $850, 752. General fund revenues are down $264,208 due to loss of revenue from housing state inmates. Intergovernmental revenues are up due to Drug Task Force Grant of $127,415. IV-D incentive payments are up $70,000, but budgeted in the Social Services Fund this year. Road and Bridge funding is stable for 1992 with overall budget and revenues down $963, 000 due to the completion of large state and federal bridge projects in the current year. Social Services will experience a substantial increase in 1992 amounting to $2,515, 142 or a 15.6% increase. The County's share is $295, 732 or an increase of 9.6%. Primary impacts are in AFDC caseload growth, which is up 15%, AFDC Medicaid cases, and day care. The loss of the Welfare Diversion Program has adversely impacted these programs as predicted. Other County funds remain stable as we look to 1992. Future projections indicate a continued demand and expansion of programs in the criminal justice sector of the County. To cope with the growing drug problem a Drug Task Force has been developed in conjunction with the municipal law enforcement agencies, Sheriff and District Attorney. The capacity of the Community Corrections program is being expanded fifty percent to help relieve the State's prison overcrowding problem. Jail alternative programs are being implemented to prolong the life of the County jail. Even with these programs a 94-bed minimum security facility will be operational in late 1992. A new long-range capital plan unveiled in February, 1991 outlining the conversion of the Centennial Complex to a criminal justice center over a 10-15 year period will begin in 1992. Current programs operating at the Centennial Complex would be transitioned to the Weld County Business Park over a two-phase process. In the area of human services Weld County is modifying job and public assistance programs to implement the JOBS program and AFDC-U program in accordance with state and federal guidelines. A pilot program with School District #6 and Headstart is being conducted in 1992 to locate Headstart facilities on District #6 school sites to better integrate Headstart and elementary schools programmatically. Construction of the new Denver International Airport which is scheduled for completion in 1995 continues. The site of the new airport is less than 15 miles from the southern border of Weld County. The spin-off growth from the airport is expected to positively impact Weld County from Greeley south. The County is positioning itself to deal with this growth as it impacts land use, transportation, human service requirements, and economic development. Program changes for 1992 involve the following: * Board expressed concern over the continued growth of criminal justice costs and denies any new position requests in this area. (14) Honorable Board of Commissioners - Continued: * Board directed Youth Shelter management to work with criminal justice system to convert the Youth Shelter to a Residential Child Care Facility. * Board denied expansion of service for animal control. * Board eliminated physical fitness program for Sheriff's Office personnel. * Board authorized the expansion of dispatch staff to cope with the workload associated with the new enhanced E-911 emergency phone system. * In accordance with HB90-1175, Board approved a weed management program for Weld County, including the control of Canadian Thistle. * County decided to return to a self-insured workers' compensation program instead of being part of CCI's worker's compensation pool. * With the defeat of the referendum at a special election on October 29, 1991, requiring County offices to remain in downtown Greeley, Board authorized staff to proceed in construction of a new office facility and ambulance headquarters at the Weld County Business Park. * Board eliminated plans to develop a geographic information system due to lack of benefit anticipated from the system at this time. * Due to state cutbacks, the SIDS and Hepatitis B programs were eliminated in the Health Department. * Funds were authorized to conduct a Presidential Preference Election in March, 1992. * Board eliminated painter position and will accomplish work with part-time staff. * Part-time law clerk for District Attorney was made full-time due to workload. * An enhanced automated purchasing system was approved. Department Focus: Beginning in 1991 the Accounting Department assumed the claims administration of the County's self-insured dental and vision plan. The claims are integrated into the cafeteria flexible benefit plan already administered by Accounting. (15) Honorable Board of Commissioners - Continued: Minor enhancements were done to the fully integrated financial system. The financial system now integrates the accounting, purchasing, outstanding warrant, budget, payroll, fixed asset, and accounts receivable systems into one overall system for financial management. The entire system, as implemented, has on-line inquiry capabilities for all departments and on-line input for accounting, purchasing, and payroll staff. A new automated system was used for the preparation of schedules used in the annual audit and in the preparation of the financial statements. The cost accounting system for the road and bridge system was revamped and updated to comply with new statutory requirements. In 1992, the purchasing system is scheduled to be redesigned and rewritten to enhance its capabilities and make it easier to use at the user level in the various County departments. FINANCIAL INFORMATION Management of the County is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the County are protected from loss, theft or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the evaluation of costs and benefits requires estimates and judgments by management. Single Audit. As a recipient of federal and state financial assistance, the County also is responsible for ensuring that an adequate internal control structure is in place to ensure compliance with applicable laws and regulations related to those programs. This internal control structure is subject to periodic evaluation by management and external auditors. As a part of the County's single audit, described earlier, tests are made to determine the adequacy of the internal control structure, including that portion related to federal financial assistance programs, as well as to determine that the County has complied with applicable laws and regulations. The results of the County's single audit for the fiscal year ended December 31, 1991 indicated no instances of material weaknesses in the internal control structure or significant violations of applicable laws and regulations. (16) Honorable Board of Commissioners - Continued: Budgeting Controls. In addition, the County maintains budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the government's governing body. Activities of the general fund, special revenue funds, capital project fund, enterprise fund and internal service funds are included in the annual appropriated budget. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level. The government also maintains an encumbrance accounting system as one technique of accomplishing budgetary control. Purchase orders which result in an overrun of department balances are not released until additional appropriations are made available. Encumbered amounts lapse at year end. However, encumbrances generally are reappropriated as part of the following year's budget. As demonstrated by the statements and schedules included in the financial section of this report, the government continues to meet its responsibility for sound financial management. All dollar amounts presented in tables in the remainder of this letter are expressed in thousands. GENERAL GOVERNMENT FUNCTIONS Revenue for general government functions including General, Special Revenue, Capital Projects and Expendable Trust Funds totalled $70,947,255 in 1991, an increase of 7.04% over 1990. General property taxes and specific ownership taxes produced 33.6% of total revenue, the same as in 1990. The amount of revenue from various sources and the changes from 1990 are shown in the following tabulation: Increase Percent (Decrease) Revenue Sources Amount of Total from 1990 Taxes $ 23,867.7 33.6% $ 1,567.6 Licenses and Permits 647.6 .9 50.3 Intergovernmental Revenue 37,805.2 53.3 3,317.0 Charges for Services 1,975.0 2.8 (127.2) Fines and Forfeitures 56. 7 .1 (10.2) Miscellaneous Revenue 4, 121.6 5.8 (381.0) Fees 2,473.4 3.5 252.1 Total $ 70,947.2 100.0% $ 4, 668.6 (17) Honorable Board of ,ommissioners - Continued: The mill levy is 22.209, up 1.317 mills, or 6.3%. The assessed value for the 1991 budget is $1,008,659,220 which is down $10, 129,270 or 1.0% from last year. The decline is primarily attributed to a decline in oil and gas property of $19.6 million, and state property of $2.9 million. Decreases were offset by increases in residential property of $4.3 million, commercial of $1.9 million, industrial of $3.0 million, and agricultural properties of $6.4 million. Current tax collections were 99.0% of the tax levy, up .4% from 1990. Delinquent tax collections were $311,671 compared with $87,901 in 1990. Allocations of property tax by purpose for 1990 and 1991 are shown as follows: 1990 1991 Purpose Mills Mills General Fund 12.620 13.273 Special Revenue Funds 6.934 7.408 Capital Project Fund .785 .942 Intergovernmental Service Funds .553 .586 Total Tax Rate 20.892 22.209 Intergovernmental Revenue represented 53.3% of total general governmental revenue, compared with 52.0% for 1990. Social Service program increases account for 82% ($2, 710,000) of the intergovernmental revenue increase, which is caused by the increased caseload of the welfare system in the areas of AFDC, Foster Care, and Day Care. Expenditures for general governmental purposes including General, Special Revenue, Capital Projects, and Expendable Trust Funds totalled $70, 142,870, an increase of 8.2% over 1990. Changes in levels of expenditures for major functions of the County over 1990 are shown in the following tabulation: Increase Percent (Decrease) Expenditure Purpose Amount of Total from 1990 Current Operating: General Government $ 8, 780.7 12.5% $ 667.9 Public Safety 10,804.9 15.4 1,055.5 Public Works 11,412.0 16.2 264.8 Public Health & Welfare 26,819.0 38.2 3, 177.6 Culture & Recreation 261. 1 .4 15.3 Economic Assistance 7,500.4 10.7 (782.5) Capital Outlay 2, 164.4 3. 1 1, 484.8 Debt Service 461.2 .7 (24.7) Intergovernmental 810.1 1.2 68.9 Miscellaneous 1, 129.0 1.6 (584.7) Total $ 70, 142.8 100.0% $ 5,342.9 (18) Honorable Board of Commissioners - Continued: The general government expenditures increase was primarily due to salary and fringe increases. The public safety increase was due to both salary and fringe and implementation of the task force program. The public health and welfare increase relates to the added demand on the welfare system. Economic assistance is down due to the general decline of government-assisted grants. Capital outlay is up for the beginning of construction of various buildings to facilitate the county's needs. FUND BALANCE Total fund balance and fund equity in the major operating funds were maintained at adequate levels. The General Fund balance of $1,487, 068 was down $781, 768 from last year. The $6,876,031 balance in the Special Revenue Funds was up from the previous year by 3.5%. Enterprise Operations: The County's enterprise operation is comprised of the Ambulance Service Fund. The Ambulance Service is a countywide advanced life support emergency medical service. The program is primarily supported by fees with a subsidy from the County of indirect support costs only. The operation did over 5,500 calls in 1991 and generated revenue of $1,980,303. Pension Trust Fund Operations: The operations of the Weld County Retirement Plan remained stable in 1991. The annual actuarial valuation continues to reflect a positive trend in the funding of the retirement plan, resulting in an excess funding capacity in the amount of $2, 470,623. Internal Service Funds: The Internal Service Funds consists of six funds. The Motor Vehicle Fund provides maintenance to all vehicles owned by the county,a s well as renting equipment to Road and Bridge and other various departments. The Health Insurance Fund provides dental and vision health coverage for all employees of the county. The Printing and Supply Fund provides the printing service and supply store for the county's use. The Computer Services Fund provides all data processing services to the county and other entities. The Insurance Fund provides workers' compensation, property and casualty insurance needs for the county. The PBX Fund provides all phone service to the county. Capital Project Funds: The Capital Expenditures Fund was established to account for all capital projects for general County use. At the end of each fiscal year, the completed project items are transferred to the General Fixed Asset account group. The County has developed a five year Capital Improvements Program outlining projected costs and probable sources of funding for various capital improvement projects. No major projects in that plan were pending at the end of 1991. Funds in 1991 were being accumulated for a minimum security jail to be constructed in 1992. (19) Honorable Board of Commissioners - Continued: General Fixed Assets: The General Fixed Assets of the County are the fixed assets used in the performance of general governmental functions and exclude the fixed assets of the Proprietary Funds. As of December 31, 1991, the General Fixed Assets of the County amounted to $28,998,355. This amount represents the original cost of the assets and is considerably more than their present value. Depreciation of General Fixed Assets is not recognized in the County's financial statements. Debt Administration: In 1991 the County continued to have no bonded indebtedness. With the passage of HB 1579 in 1981, Section 30-35-201, C.R.S. , 1973 now allows the debt ceiling to be 3% of the assessed valuation of the County. Thus, Weld County maintains over a thirty million dollar allowable debt capacity in accordance with Colorado Revised Statutes. There are lease/purchase agreements which involve one phone system under which principal payments will total $25,941, and Certificate of Participation Bond Issues totalling $1,375,000 for the construction of the Human Resources Building. Cash Management: Cash temporarily idle during the year was invested in time deposits ranging up to 180 days to maturity. Interest earned on investments of cash held by the County Treasurer was recorded as revenue in the General Fund, with the exception of interest attributed to the Insurance Fund, Health Insurance Fund, Capital Expenditure Fund, Conservation Trust Fund, Housing Authority Fund, Ambulance Enterprise Fund, and the interest earned on certain deposits held for other taxing authorities. The amount of interest earned was $1, 763,966 in 1991. The County's investment policy is to minimize credit and market risks while maintaining a competitive yield on its portfolio. Accordingly, deposits are either insured by federal depository insurance or collateralized. All collateral on deposits was held either by the government, its agent or a financial institution's trust department in the government's name. All of investments held by the government during the year and at December 31, 1991, are classified in the category of lowest credit risk as defined by the Governmental Accounting Standards Board. Risk Management: During 1991 Weld County continued to be a member of Colorado Counties Casualty and Property Pool and County Worker's Compensation Pool. The pools offer full safety and risk management programs to minimize losses, together with 57 other Colorado counties. Effective January 1, 1992 Weld County became self-insured under a State permit for workers' compensation. (20) Honorable Board of Commissioners - Continued: OTHER INFORMATION Independent Audit: The Weld County Home Rule Charter requires an annual audit of the books of accounts, financial records, and transactions of all administrative departments of the County by independent certified public accountants selected by the Board of County Commissioners, and engaged for a period not to exceed five years. The accounting firm of Anderson & Whitney, P.C. was selected by the County. In addition to meeting the requirements set forth in the Charter, the audit also was designed to meet the requirements of the federal Single Audit Act of 1984 and related OMB Circular A-128. The auditors' report on the general purpose financial statements and combining and individual fund statements and schedules is included in the Financial Section of this report. The auditors' reports related specifically to the single audit are included in the Compliance Section. Awards: The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the County for its comprehensive annual financial report for the fiscal year ended December 31, 1990. This was the eighth year that the County has received this prestigious award. In order to be awarded a Certificate of Achievement, the County published an easily readable and efficiently organized comprehensive annual financial report. This report satisfied both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. In addition, the County also received the GFOA's Award for Distinguished Budget Presentation for its 1991 annual appropriated budget dated December 11, 1990, for the eighth consecutive year. In order to qualify for the Distinguished Budget Presentation Award, the County's budget document was judged to be proficient in several categories including policy documentation, financial planning and organization. (21) Honorable Board of Commissioners - Continued: ACKNOWLEDGEMENTS Financial reports are valuable in that they provide a permanent historical record of a governmental agency's operation to the management and the general public. It is our belief that this is a comprehensive report of the 1991 financial transactions under our control and that the following statements present an accurate, informative record of the financial activities of the County of Weld and its financial condition at December 31, 1991. The preparation of this report could not be accomplished without the efficient and dedicated services of the entire staff of the Accounting/Finance Department. I should like to express my appreciation to all members of the department who assisted and contributed to its preparation. I should also like to thank the members of the Board of County Commissioners for their interest and support in planning and conducting financial operations of the County in a responsible and progressive manner. R pectfully sub itted, nappoit 971- Donald D. Warden, Director Finance and Administration DDW/ch (22) Certificate of Achievement for Excellence in Financial Reporting Presented to Coun`y of Weld, Colorado For its Comprehensive Annual Financial Report for the Fiscal Year Ended December 31. 1990 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CA.FR's) achieve the highest standards in ccvernmen.t accounting and financtai :exrc:fie. Gt CIF?, n V /w.nomrti\ I ue 1 Wild )e President COD iik0 iital'glee Ezeeative Director (23) r CI v O Z W Wu. O W ^ aur, C W .'a. I Z W - O I a n - cc, p U U O_ VI W W ' " W - I 0 C V cd 0 0 u ^' of — U C _ - o - 6 w uc at _ o N A ... . -1 O a a O Y vl O _ V J V . —ml ml -J a •� y u 91 Q ' u . <• .I — CC 5 C V vI al c WI LLI I ' a a �i a U r O U U u V W V � 2 O 0 /}� 1— C „ m , O _ a a v J V I U V u. N — < 4J - U .LJ 0. .; a a9 a •mu a L W rl _ — a n " a — — t Z = ' „ o 14 AI v 1 J _ m me au VI Q 9 U V 7. N CC O fti W >- ° a12 z = . =. _ ea z a = - = o ° I 0 `/ iI N Wl :;- / Y UI J V I O _ _ .I r� of U - C r o V I C N — — I .vI al tJ Cl Nl a ≥ o > _ W an ,Ur + U C - a -. >c.. ap CI el >�C .y. C'.01 I G 0 -- �I 0 C — a _ I .., at a a CI _ -. C 9 " I e.a <I W a.1`u a Ih. p C vI' ue� y� •i CI he • CC _ a a i'. - -s �' a :: sJ • a c -' C-.—. . a. 1 V u- a Q U a . . (24) COUNTY OF WELD STATE OF COLORADO PRINCIPAL COUNTY OFFICIALS December 31, 1991 Board of County Commissioners W. H. Webster George Kennedy Constance Harbert C. W. Kirby Gordon E. Lacy County Treasurer Francis M. 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ANC�ERSON CERTIFIED PUBLIC ACCOUNTANTS v I ©WHITNEY ■ ■ ■ • ■ Independent Auditors' Report Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the accompanying general purpose financial statements of the County of Weld, Colorado as of December 31, 1991, and for the year then ended, as listed in the table of contents. These general purpose financial statements are the responsibility of the management of the County. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We did not audit the financial statements of the Weld County Retirement Plan, which represent 82 percent and 84 percent, respectively, of the assets and revenues of the fiduciary fund type. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Weld County Retirement Plan, is based solely on the report of the other auditors. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit and the report of other auditors provides a reasonable basis for our opinion. In our opinion, based on our audit and the report of other auditors, the general purpose financial statements present fairly, in all material respects, the fmancial position of the County as of December 31, 1991, and the results of its operations and the cash flows of its proprietary fund types and similar trust funds for the year then ended in conformity with generally accepted accounting principles. Our audit was conducted for the purpose of forming an opinion on the general purpose fmancial statements taken as a whole. The combining, individual fund and account group financial statements and schedules listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the County. Such information has been subjected to the auditing procedures applied in our audit of the general purpose financial statements and, in our opinion, which insofar as it relates to the Weld County Retirement Plan is based on the report of other auditors, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. May 20, 1992 (27) Greeley, Colorado MEMBERS OF AMERICAN INS ROTE OF CERRRm PUBLIC ACCOUNTANTS SEC AND PRIVATE COMPANIES PRACTICE SECTIONS-PJCPA DMSION FOR CPA FIRMS ACCOUNTING FIRMS ASSOCIATED,INC. COLORADO "s A fitly '-‘;'<d;:50,'.'''. '1r oSJ1:41 l'4nr',K' rise# vsk;:;14 . " i'y W �v : n."; -kw vrs;,4, r'' it,,sr.:b i$ '',t)Sitou^e d7, 'i*4..t,t` '14;$3 d f dr`°'"'`# "�i074 "' '+r 3O.,,bbx�S,4" 4. Jff i wk ¢ w+ rr' Rk 67r1`y;1C1^n4s4 v 4F 'dJ yrV:' + } u fr't39St 'P t 4. fA", . 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(29) COUNTY OF WELD STATE OF COLORADO COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS December 31, 1991 With Comparative Amounts as of December 31, 1990 Governmental Fund Types Special Capital General Revenue Projects ASSETS ASSETS: Cash and short-term investments $ 2,260,263 $ 8,766,806 $ 2,317,672 Investments 0 0 0 Receivables (net of allowance for uncollectibles): Current property tax 14,246,012 7,828,793 875,363 Delinquent property tax 347,901 192,472 12,117 Accounts 370,131 503,231 63,304 Special assessment 481,242 260,839 0 Due from other County funds 390,185 245,903 124,233 Due from other governmental units 89,316 790,885 0 Advances to other funds 200,000 75,000 0 Inventories 37,517 936,018 0 Other assets 15,570 92,399 0 Land - 0 0 0 Buildings 0 0 0 Improvements other than buildings 0 0 0 Machinery and equipment 0 0 0 Construction in progress 0 0 0 Accumulated depreciation 0 0 0 Amount to be provided for retirement of general long-term debt 0 0 0 TOTAL ASSETS $ 18,438,137 $ 19,692,346 $ 3,392,689 LIABILITIES, FUND EQUITY AND OTHER CREDITS LIABILITIES: Accounts payable $ 472,093 $ 630,003 $ 70,901 Accrued liabilities 555,157 514,895 1,675 Due to other governments 0 237.996 0 Due to other County funds 354,557 361,047 0 Deferred revenue 15,022,364 8,373,939 893,417 Unexpended grant revenue 471,898 2,636,649 0 Other liabilities 0 62,074 0 ' Advances from other funds 75,000 0 340,856 Retainage payable 0 (288) 27,622 Notes payable 0 0 0 Long-term debt 0 0 0 Deferred compensation payable 0 0 0 Total Liabilities 16,951,069 12,816,315 1,334,471 OTHER CREDITS: Investments in general fixed assets 0 0 0 FUND EQUITY: Contributed capital 0 0 0 Retained earnings 0 0 0 Reserved retained earnings 0 0 0 FUND BALANCES: Reserved 1,193,790 2,940,570 921,882 Unreserved: Designated for future years' expenditures 238,958 2,189,852 1,136,336 Undesignated 54,320 1,745,609 0 Total Fund Equity 1,487,068 6,876,031 2,058,218 TOTAL LIABILITIES, FUND EQUITY AND OTHER CREDITS E 18,438,137 $ 19,692,346 $ 3,392,689 (See Notes to Financial Statements) (30) Proprietary Fiduciary Fund Type Fund Type Account Groups Memorandum Totals Enterprise Internal Trust and General General Lang December 31 December 31 Fund Service Agency Fixed Assets Tenn Debt 1991 1990 $ 414,225 $ 2,754,290 $ 4,404,600 $ 0 $ 0 $ 20,917,856 $ 22,050,357 O 0 30,409,971 0 0 30,409,971 28,551,334 0 587,183 0 0 0 23,537,351 22,267,786 0 15,150 0 0 0 567,640 695,533 41,015 69,562 381,224 0 0 1,428,467 1,611,014 O 0 0 0 0 742,081 794,536 6,070 263,248 22,815 0 0 1,052,454 739,572 0 0 0 0 0 880,201 1,094,729 0 0 140,856 0 0 415,856 415,856 O 113,218 0 0 0 1,086,753 1,105,736 O 105,853 0 0 0 213,822 367,570 O 1,353,934 498,542 3,088,834 0 4,941,310 4,213,125 0 2,643,959 962,962 20,285,481 0 23,892,402 22,923,648 O 215,999 0 393,290 0 609,289 607,889 463,932 14,922,689 0 4,451,851 0 19,838,472 18,631,046 O 0 0 778,899 0 778,899 422,260 (176,170) (8,958,018) (270,000) 0 0 (9,404,188) (9,612,013) 0 0 0 0 1,383,899 1,383,899 1,451,379 $ 749,072 $ 14,087,067 $ 36,550,970 $ 28,998,355 $ 1,383,899 $123,292,535 $118,331,357 $ 10,789 $ 346,138 $ 382,007 $ 0 $ 0 $ 1,911,931 $ 1,432,517 81,206 469,045 0 0 0 1,621,978 1,735,599 0 0 2,392,014 0 0 2,630,010 3,165,291 7,142 306,904 22,804 0 0 1,052,454 739,573 O 606,315 0 0 0 24,896,035 23,757,072 O 0 0 0 0 3,108,547 2,992,440 0 0 0 0 0 62,074 80,165 O 0 0 0 0 415,856 415,856 O 0 0 0 0 27,334 5,728 O 0 0 0 0 0 1,745,975 O 0 1,344,612 0 1,383,899 2,728,511 3,036,250 0 0 1,383,236 0 0 1,383,236 1,158,910 99,137 1,728,402 5,524,673 0 1.383,899 39,837,966 40,265,376 0 0 0 28,998,355 0 28,998,355 26,878,823 89,021 8,595,531 0 0 0 8,684,552 7,882,875 404,305 2,745,740 0 0 0 3,150,045 3,783,183 156,609 1,017,394 0 0 0 1,174,003 0 O 0 25,506,910 0 0 30,563,152 24,934,509 0 0 0 0 0 3,565,146 2,702,152 0 0 5,519,387 0 0 7,319,316 11,884,439 649,935 12,358,665 31,026,297 0 0 54,456,214 51,187,158 $ 749,072 $ 14,087,067 $ 36,550,970 $ 28,998,355 $ 1,383,899 $123,292,535 $118,331,357 (31) COUNTY OF WELD STATE OF COLORADO COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS For The Year Ended December 31, 1991 With Comparative Amounts for 1990 Governmental Fund Types Special Capital General Revenue Projects REVENUES: Taxes $ 13,712,346 $ 9,127,926 $ 1,027,328 Licenses and permits 404,893 242,741 0 Intergovernmental 2,826,146 34,684,023 295,000 Fines and forfeitures 56,652 0 0 Miscellaneous 3,331,059 - 349,373 143,786 Fees 2,473,394 0 0 Charges for services 969,089 1,006,006 0 Total Revenues 23,773,579 45,410,069 1,466,114 EXPENDITURES: Current: General government 8,780,727 0 0 Public safety 10,804,861 0 0 Public works 690,822 10,721,226 0 Public health and welfare 222,477 26,574,813 0 Culture and recreation 124,345 136,726 0 Economic assistance 246,928 7,253,471 0 Miscellaneous 608,499 43,970 0 Capital outlay 310,537 21,252 1,832,607 Debt service 461,193 0 0 Intergovernmental 0 810,111 0 Total Expenditures 22,250,389 45,561,569 1,832,607 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 1,523,190 (151,500) (366,493) OTHER FINANCING SOURCES (USES): Operating transfers - in 69,192 1,245,947 1,379,690 Operating transfers - out (2,355,947) (798,882) 0 Total Other Financing Sources (Uses) (2,286,755) 447,065 1,379,690 EXCESS OF REVENUE AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (763,565) 295,565 1,013,197 FUND BALANCES AT BEGINNING OF YEAR 2,268,836 6,640,791 1,045,021 Residual Equity Transfer (18,203) (60,325) 0 FUND BALANCES AT END OF YEAR $ 1,487,068 $ 6,876,031 $ 2,058,218 (See Notes to Financial Statements) (32) Fiduciary Fund Types Memorandum Totals Expendable Total Total Trust 1991 1990 $ 146 $ 23,867,746 $ 22,300,072 0 647,634 597,294 O 37,805,169 34,488,199 0 56,652 66,941 297,347 4,121,565 4,502,642 O 2,473,394 2,221,264 O 1,975,095 2,102,201 297,493 70,947,255 66,278,613 0 8,780,727 8,112,753 0 10,804,861 9,749,362 0 11,412,048 11,147,191 21,695 26,818,985 23,641,401 0 261,071 245,827 0 7,500,399 8,282,936 476,610 1,129,079 1,713,701 O 2,164,396 679,565 O 461,193 485,929 O 810,111 741,208 498,305 70,142,870 64,799,873 (200,812) 804,385 1,478,740 0 2,694,829 2,650,031 O (3,154,829) (3,288,365) 0 (460,000) (638,334) (200,812) 344,385 840,406 1,242,578 11,197,226 10,356,819 0 (78,528) 0 $ 1,041,766 $ 11,463,083 $ 11,197,225 (33) COUNTY OF WELD STATE OF COLORADO COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL - ALL GOVERNMENTAL FUND TYPES For The Year Ended December 31, 1991 General Special Revenue Variance Variance Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) REVENUES: Taxes $ 13,505,544 $ 13,712,346 $ 206,802 $ 8,832,523 $ 9,127,926 $ 295,403 Licenses and permits 408,500 404,893 (3,607) 223,500 242,741 19,241 Intergovernmental 2,394,328 2,826,146 431,818 28,151,542 34,684,023 6,532,481 Fines and forfeitures 94,000 56,652 (37,348) 0 0 0 Miscellaneous 3,177,324 3,331,059 153,735 539,132 349,373 (189,759) Fees 2,383,049 2,473,394 90,345 0 0 0 Charges for services 1,000,474 969,089 (31,385) 722,914 1,006,006 283,092 Total Revenues 22,963,219 23,773,579 810,360 38,469,611 45,410,069 6,940,458 EXPENDITURES: Current: 0 General government 8,983,055 8,780,727 202,328 0 0 Public safety 10,717,757 10,804,861 (87,104) 0 0 0 Public works 702,347 690,822 11,525 14,045,158 10,721,226 3,323,932 Public health and welfare 228,796 222,477 6,319 18,248,231 26,574,813 (8,326,582) Culture and recreation 55,422 124,345 (68,923) 136,726 136,726 0 Economic assistance 348,075 246,928 101,147 7,084,264 7,253,471 (169,207) Miscellaneous 680,343 608,499 71,844 1,308,322 43,970 1,264,352 Capital outlay 376,186 310,537 65,649 393,151 21,252 371,899 Debt service 353,417 461,193 (107,776) 0 0 0 0 0 0 806,991 810,111 (3,120) Intergovernmental Total Expenditures 22,445,398 22,250,389 195,009 42,022,843 45,561,569 (3,538,726) EXCESS OF REVENUES OVER (UNDER) (151,500) 3,401,732 EXPENDITURES 517,821 1,523,190 1,005,369 (3,553,232) OTHER FINANCING SOURCES (USES): Operating transfers - in 69,751 69,192 (559) 1,178,340 1,245,947 67,607 Operating transfers - out (2,381,947) (2,355,94i) 26,000 (729,690) (798,882) (69,192) Total Other Financing Source (Uses) (2,312,196) (2,286,755) 25,441 448,650 447,065 (1,585) EXCESS OE REVENUE AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (1,794,375) (763,565) 1,030,810 (3,104,582) 295,565 3,400,147 FUND RAr ANCES AT BEGINNING OF YEAR 0 2,268,836 2,268,836 0 6,640,791 6,640,791 Residual Equity Transfer 0 (18,203) (18,203) 0 (60,325) (60,325) FUND BALANCES AT END OF YEAR $ (1,794,375) $ 1,487,068 $ 3,281,443 $ (3,104,582) $ 6,876,031 $ 9,980,613 (See Notes to Financial Statements) (34) Capital Projects Memorandum Totals Variance Variance Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) $ 1,008,800 $ 1,027,328 $ 18,528 $ 23,346,867 $ 23,867,600 $ 520,733 O 0 0 632,000 647,634 15,634 300,000 295,000 (5,000) 30,845,870 37,805,169 6,959,299 0 0 0 94,000 56,652 (37,348) 220,000 143,786 (76,214) 3,936,456 3,824,218 (112,238) 0 0 0 2,383,049 2,473,394 90,345 O 0 0 1,723,388 1,975,095 251,707 1,528,800 1,466,114 (62,686) 62,961,630 70,649,762 7,688,132 0 0 0 8,983,055 8,780,727 202,328 O 0 0 10,717,757 10,804,861 (87,104) 0 0 0 14,747,505 11,412,048 3,335,457 0 0 0 18,477,027 26,797,290 (8,320,263) 0 0 0 192,148 261,071 (68,923) 0 0 0 7,432,339 7,500,399 (68,060) 0 0 0 1,988,665 652,469 1,336,196 2,929,931 1,832,607 1,097,324 3,699,268 2,164,396 1,534,872 0 0 0 353,417 461,193 (107,776) 0 0 0 806,991 810,111 (3,120) 2,929,931 1,832,607 1,097,324 67,398,172 69,644,565 (2,246,393) (1,401,131) (366,493) 1,034,638 (4,436,542) 1,005,197 5,441,739 700,000 1,379,690 679,690 1,948,091 2,694,829 746,738 0 0 0 (3,111,637) (3,154,829) (43,192) 700,000 1,379,690 679,690 (1,163,546) (460,000) 703,546 (701,131) 1,013,197 1,714,328 (5,600,088) 545,197 6,145,285 0 1,045,021 1,045,021 0 9,954,648 9,954,648 0 0 0 0 (78,528) (78,528) $ (701,131) $ 2,058,218 $ 2,759,349 $ (5,600,088) $ 10,421,317 $ 16,021,405 (35) COUNTY OF WELD STATE OF COLORADO COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS FUND BALANCES, ALL PROPRIETARY FUND TYPES, PENSION TRUST AND NONEXPENDABLE TRUST FUNDS For The Year Ended December 31, 1991 With Comparative Amounts for 1990 Proprietary Fiduciary Fund Type Fund Type Memorandum Totals Enterprise Internal Pension Nonexpendable Total Total Fund Service Trust Trust Fund 1991 1990 OPERATING REVENUES: Earnings on investments $ 0 $ 0 $ 1,313,859 $ 0 $ 1,313,859 $ 1,424,272 Contributions 0 131,637 2,066,582 0 2,198,219 3,520,674 Charges for services 1,980,303 6,471,032 0 325,949 8,777,284 8,104,105 Total Operating Revenues 1,980,303 6,602,669 3,380,441 325,949 12,289,362 13,049,051 OPERATING EXPENSES: Personnel services 869,135 1,504,266 0 0 2,373,401 2,215,083 Contractual services 74,441 2,456,355 0 2,040 2,532,836 2,448,462 Supplies 80,196 621,017 0 0 701,213 588,368 Repair and maintenance 51,985 388,627 0 0 440,612 458,304 Insurance and bonds 0 340,579 0 0 340,579 351,170 Claims 0 356,233 0 0 356,233 1,448,860 Benefit payments 0 0 1,108,835 0 1,108,835 965,072 Refunds 0 0 290,815 0 290,815 311,494 Other 887,249 249,114 0 0 1,136,363 922,615 Depreciation 65,994 1,665,091 0 105,850 1,836,935 1,647,234 Administrative 0 0 190,231 0 190,231 163,166 Total Operating Expenses 2,029,000 7,581,282 1,589,881 107,890 11,308,053 11,519,828 OPERATING INCOME (LOSS) (48,697) (978,613) 1,790,560 218,059 981,309 1,529,223 NONOPERATING REVENUES (EXPENSES): Taxes 0 640,893 0 0 640,893 602,471 Intergovernmental 47,913 0 0 0 47,913 0 Miscellaneous 28,393 56,034 0 17,936 102,363 68,092 Fees 0 683 0 0 683 750 Farm income 0 653 0 0 653 2,291 Gain on disposition of assets 0 277,819 0 0 277,819 142,427 Interest expense 0 (30,614) 0 (106,665) (137,279) (183,268) Judgements and damages 0 86,400 0 0 86,400 173,665 Total Non-Operating Revenues (Expenses) 76,306 1,031,868 0 (88,729) 1,019,445 806,428 INCOME (LOSS) BEFORE OPERATING TRANSFERS 27,609 53,255 1,790,560 129,330 2,000,754 2,335,651 OPERATING TRANSFERS: Operating transfers - in 0 460,000 0 0 460,000 750,458 Operating transfers - out 0 0 0 0 0 (112,124) Total Operating Transfers 0 460,000 0 0 460,000 638,334 NET INCQ4E (LOSS) 27,609 513,255 1,790,560 129,330 2,460,754 2,973,985 RETAINED EARNINGS/FUND BALANCES AT BEGINNING OF YEAR 533,305 3,249,879 27,977,533 346,343 32,107,060 29,133,075 Residual Equity Transfer 0 0 0 (259,235) (259,235) 0 RETAINED EARNINGS/FUND BALANCES AT END OF YEAR $ 560,914 $ 3,763,134 $ 29,768,093 $ 216,438 $ 34,308,579 $ 32,107,060 (See Notes to Financial Statements) (36) COUNTY OF VELD STATE OF COLORADO COMBINED STATEMENT OF CASH FLOWS ALL PROPRIETARY FUND TYPES AND NONERYENDABLE TRUST FUND For the Year Ended December 31, 1991 . Proprietary Fund Type Nonexpendable Memorandum Enterprise Internal Trust Total Fund Service Fund 1991 CASH FLOWS FROM OPERATING ACTIVITIES: Operating income (loss) $ (48,697) $ (978,613) $ 218,059 $ (809,251) Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation 65,944 1,665,091 105,850 1,836,885 Change in assets and liabilities: (Increase) decrease in accounts receivable 100,365 46,707 0 147,072 (Increase) decrease in inventory 0 (19,891) 0 (19,891) (Increase) decrease in other assets 4,227 (57,645) 0 (53,418) Increase (decrease) in accounts payable (34,220) 16,865 0 (17,355) Increase (decrease) in accrued liabilities 1,247 (107,556) 0 (106,309) Increase (decrease) in other liabilities 5,158 169,842 0 175,000 Total adjustments 142,721 1,713,413 105,850 1,961,984 Net cash provided by operating activities: 94,024 734,800 323,909 1,152,733 CASH FLOWS FROM-NONCAPITAL FINANCING ACTIVITIES: Interest paid on borrowings 0 (30,614) (106,924) (137,538) Principal paid on long-term debt 0 0 (240,000) (240,000) Property tax collections 0 640,892 0 640,892 Miscellaneous revenues 60,705 90,405 0 151,110 Operating transfers in 0 460,000 0 460,000 Net cash provided by (used for) noncapital financing activities 60,705 1,160,683 (346,924) 874,464 CASH FLOWS TRW CAPITAL AND RELATED FINANCING ACTIVITIES: Proceeds from sale of capital assets 0 118,041 0 118,041 Acquisition of capital assets (151,891) (2,332,271) 0 (2,484,162) Net cash used for capital and related financing activities (151.891) (2,214,230) 0 (2,366,121) CASH FLOWS FROM INVESTING ACTIVITIES: Interest on investments 14,401 53,365 17,936 85,702 NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 17,239 (265,382) (5,079) (253,222) CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 396,986 3,019,672 233,769 3,650,427 CASH AND CASH EQUIVALENTS AT END OF YEAR $ 414,225 $ 2,754,290 $ 228,690 $ 3,397,205 Noncash investing, capital, and financing activities: - In December, 1991, the lease-purchase agreement between the Weld Finance Corporation and the County for the library building and classrooms was completed. Upon the end of the lease, the lease provisions transfer ownership of the property to the County. Thus this asset was transferred out of the Nonexpendable Trust Fund in to the General Fixed Asset Account Group in the amount of $259,235. - The Motor Vehicle Fund received several assets contributed from the General Fixed Asset Account Group. These assets included a gravel pit and a storage shed and totalled $721,922. (See Notes to Financial Statements) (37) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Note 1 - Summary of Significant Accounting Policies: The County of Weld, Colorado ("County") was established in 1861, and on January 1, 1976 became a home rule county under the provisions of Section 30-35-501, CRS, 1973. The County operates under an elected commissioner form of government. The County provides the full range of services contemplated by statute or charter. These include general government functions, public protection and safety, health, social services, human resource services, public improvements, road and bridge operations, planning and zoning, and general administrative services. The financial statements of the County have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The following summary of significant accounting policies is presented to assist the reader in evaluating the County's financial statements. A. Reporting Entity: The financial statements of the County include those of separately administered organizations that are controlled by or dependent on the County. Control or dependence is determined on the basis of budget adoption, taxing authority, funding, scope of public service, ability to influence operations, designation of management, and appointment of the respective governing board. Based upon the foregoing criteria, the financial statements of the following organizations are included in the accompanying financial statements: Weld County Housing Authority -- The Board of County Commissioners appoints the five-member board. The majority of funding provided is from state and federal housing grants of which the County is the primary recipient and sponsor. The operation is reported in the Housing Authority Fund, a Special Revenue Fund. Weld County Public Health Board -- The Board of County Commissioners appoints the seven-member board and the Director of Public Health. Substantial funding is provided by the County for the operation of the Public Health Department. The Public Health Department's operations are reported in the Public Health Fund, a Special Revenue Fund. (38) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Weld County Retirement Board -- The Retirement Board consists of five members, two selected by participating employees, two appointed by the Board of County Commissioners, and the fifth being the elected County Treasurer. The County funds half of the retirement plan, which covers substantially all permanent, full-time employees of Weld County. The operation of the plan is accounted for in the Weld County Retirement Fund, as a Pension Trust Fund. Weld County Finance Corporation -- The Weld County Finance Corporation ("Corporation") was formed in 1987 as a not-for- profit corporation under section 501(c) (4) of the Internal Revenue Code, and exists solely to acquire real estate and construct buildings for lease to the County and others. The Board of County Commissioners appoints the three-member Board of Directors of the Corporation, and approves all projects undertaken by the Corporation. The members of the Board of Directors are employees of the County. The operations of the Corporation are reported as a Nonexpendable Trust Fund. Weld County E-911 Board -- The Board of County Commissioners appoints four members of the seven member board. Funds are generated through surcharges on telephone bills and are reported in the Emergency Service Agency Fund. Crime Victim Compensation Board -- The Weld County District Attorney appoints the three member crime victim compensation board. Funds are generated by fines to defendants in Federal, County, and District courts. The board reviews and approves all requests for assistance to qualified victims of crime. The District Attorney's office is reported in the financial statements in the General Fund. Contraband seized by the Weld County Sheriffs' office is sold and funds are deposited to the general fund and utilized by sheriffs' office using the normal expenditure process. The following organizations are not part of Weld County and are excluded from the accompanying financial statements: (39) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 North Colorado Medical Center -- The Board of County Commissioners appoints a seven-member Hospital Board of Trustees. The Hospital Board of Trustees leases land only to Normedco. Normedco is a holding company of which the North Colorado Medical Center (NCMC) is a non-profit subsidiary operating the hospital. Effective in 1991 the Hospital Board of Trustees no longer appoints any members to the Normedco Board of Directors. The NCMC has the ability to incur its own debt and its operations are financed totally by patient revenues. Greeley-Weld Airport Authority -- The County Commissioners appoint two of the five Airport Authority Board members. The County has contributed approximately 5% of the funds for capital construction. The Authority has full autonomy under Colorado State law, can incur debt, and funds its operations totally from user fees. Weld Library District -- The County Commissioners, together with the concurrence of the city councils of seven participating municipalities, appoint the seven-member Library District Board. The Library District Board has total autonomy under the State Library Act to incur debt, establish budgets, and levy property taxes to support the District's library system. B. Basis of Presentation: Each fund is an independent fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources together with all related liabilities, residual equities and balances which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The various funds are grouped into six generic fund types under three broad fund categories, as follows: Governmental Fund Types: All governmental funds and expendable trust funds are accounted for using a current financial resources measurement focus. Under this measurement focus, only current assets and current liabilities are generally included in the balance sheets. (40) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 The reported fund balance (net current assets) is considered a measure of "available spendable resources". Governmental fund operating statements present increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, these funds are said to present a summary of sources and uses of "available spendable resources" during a period. General Fund: The General Fund accounts for all financial transactions of the County that are not properly accounted for in other funds. Ordinary operations of the County such as public safety, County administration and other activities financed from taxes and general revenue are reflected in this fund. Special Revenue Funds: Special Revenue Funds are established to account for taxes or other earmarked revenue of the County which finance specified activities as required by law or administrative action. Capital Projects Funds: Capital Projects Funds are established to account for financial resources used for the acquisition or improvement of the capital facilities of the County. Proprietary Fund Types: All proprietary funds are accounted for on a flow of economic resources measurement focus. This means that all assets and all liabilities (whether current or non-current) associated with the fund's activity are included on the balance sheet. Fund equity (net total assets) is segregated into contributed capital and retained earnings components. Proprietary fund type operating statements present increases (revenue) and decreases (expenses) in net total assets. Enterprise Fund: Enterprise Funds are used to account for operations where the intent of the County is that the costs or services to the general public on a continuing basis be financed or recovered primarily through user charges. (41) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Internal Service Funds: Internal Service Funds are established to account for goods and services provided to other departments of the County on a cost-reimbursement basis. Fiduciary Fund Types (Trust and Agency Funds) : Trust and Agency Funds are established to record transactions relating to assets held by the County in the capacity of trustee, custodian or agent for individuals, governmental entities and non-public organizations. These include expendable trust, nonexpendable trust, pension trust and agency funds. Expendable trust funds are accounted for in essentially the same manner as governmental funds. Nonexpendable trust funds and pension trust funds are accounted for in essentially the same manner as proprietary funds. Agency funds are purely custodial (assets equal liabilities) and thus do not involve measurement of results of operations. In addition to the funds, self-balancing account groups are established to account for the general fixed assets and general long-term debt of the County, as follows: General Fixed Assets Account Group: Fixed assets used in governmental fund type operations are accounted for in the General Fixed Assets Account Group. General Long-Term Debt Account Group: The General Long-Term Debt Account Group is used to account for all long term indebtedness not accounted for in the proprietary fund types. C. Basis of Accounting: The governmental funds, expendable trust funds, and agency funds utilize the modified accrual basis of accounting. Under this method revenues are recognized when measurable and available. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. (42) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Primary revenues susceptible to accrual are taxes, grant revenues and investment earnings. Property tax is reported as deferred revenue (less estimated uncollectible amounts) in the year the levy is certified and as a revenue when available to finance the County's current operations. Other taxes are also reported as revenue when available. Grant revenue is recognized as qualifying expenditures are incurred, and investment earnings are accrued over the life of the investment. Expenditures are generally recognized when the related fund liability is incurred except for long-term liabilities, such as accrued vacation and sick leave, which are recorded when payable from current available financial resources. Proprietary funds and pension trust funds follow the accrual basis of accounting whereby revenue is recognized when earned and expenses are recorded when liabilities are incurred. Encumbrances: Weld County utilizes the encumbrance method of recording commitments related to unperformed contracts for goods and services or portions thereof not yet received. Under this method, encumbrances for purchase orders, contracts, and other commitments outstanding at year end are recorded as a reservation of fund balance and do not constitute expenditures or liabilities. Because the commitments will be honored during the subsequent year a reappropriation is made in the subsequent year to provide authority to complete the transaction. Budget: An annual budget and appropriation ordinance is adopted by the Board of County Commissioners in accordance with the Colorado State Budget Act and Weld County Home Rule Charter. The budget is prepared on a basis consistent with generally accepted accounting principles for all governmental funds. Budgets are established for all Governmental and Internal Service fund types, the Enterprise Fund, and for the Weld County Retirement Fund. The accounting system is employed as a budgetary management control device during the year to monitor the individual departments. The fund level is the level of classification at which expenditures may not legally exceed appropriations. All annual appropriations lapse at year end. (43) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 The Director of Finance and Administration is authorized to transfer budgeted amounts within departments of each fund. Any revisions that alter the total appropriation for each department must be approved by the County Commissioners through a supplemental appropriation ordinance. During 1991, two supplemental appropriation ordinances were enacted, which brought the total budget from the original appropriation of $61,946,346 to $66,234, 626. Budget amounts reported in the accompanying financial statements reflect these supplemental appropriations. Property Taxes: Property taxes attach as an enforceable lien on property as of January 1. Taxes were levied on December 10, 1990 and are collected in 1991 in either two installments or one full payment as follows: The first billing is mailed January 15 and is due by February 28, (half installment) or a full payment by April 30. The second billing is mailed May 15, and is due by July 31, (second installment) . The bill becomes delinquent on March 1, May 1, and August 1 and penalties and interest may be assessed by the County. The County, through the Weld County Treasurer, bills and collects its own property taxes as well as property taxes for all school districts, cities and towns and special districts located within the County. In accordance with Section 14-7 of the Weld County Home Rule Charter, all ad valorem tax levies for County purposes, when applied to the total valuation for assessment of the County, shall be reduced so as to prohibit the levying of a greater amount of tax revenue than was levied from ad valorem taxation in the preceding year plus five per cent (5%) , except to provide for the payment of bonds and interest. The Board of County Commissioners may submit the question of an increased levy to the County Council and, if in the opinion of a majority of the County Council the County is in need of additional funds, the Council may grant an increased levy for the County in such amount as it deems appropriate, and the County is authorized to make such increased levy. (44) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Any one capital project requiring a capital expenditure out of funds procured by ad valorem taxation equal to a three mill levy for three years, shall be prohibited unless approved by a majority vote of the qualified electors at a general or special election per Section 14-8 of the Weld County Home Rule Charter. The original January 1, 1991 levies for the applicable funds of the County are as follows: Mills Amount General Fund 13.593 $ 14,342,660 Road and Bridge Fund 3.615 3,814,516 Social Services Fund 2.971 3, 135,382 Contingent Fund .883 932,000 Capital Expenditures Fund .835 881,300 Insurance Fund .560 591. 165 TOTAL 22.457 $ 23,697,023 Investments: Investments are stated at cost or amortized cost subject to adjustment for market declines judged to be other than temporary, except investments of the Deferred Compensation Fund which are stated at market value. For purposes of the statement of cash flows, the County considers all highly liquid investments with a maturity of three months or less to be cash equivalents. Inventories: Inventories of governmental funds, which consist of expendable materials held for consumption, are stated at cost utilizing the weighted average cost method. These funds follow the consumption method of accounting whereby expenditures are recorded at the time the inventory items are used. Inventories of proprietary funds are recorded at the lower of average cost or market. Short-term Interfund Receivables/Payables: Interfund transactions resulting from reimbursements, operating transfers, and charges for services rendered, are recorded as due to or due from other County funds. (45) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Advance to Other Funds: Noncurrent portions of long-term interfund loans receivable (reported in "Advance" asset accounts) are equally offset by a fund balance reserve account which indicates that they do not constitute "available spendable resources" since they are not a component of net current assets. Interfund Transactions: Quasi-external transactions are accounted for as revenues, expenditures or expenses. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed. All other interfund transactions, except quasi-external transactions and reimbursements, are reported as transfers. Nonrecurring or nonroutine permanent transfers of equity are reported as residual equity transfers. All other interfund transfers are reported as operating transfers. Fixed Assets: Acquisitions of general fixed assets are recorded as capital outlay expenditures within the governmental funds. Public domain ("infrastructure") general fixed assets consisting of roads, bridges and rights-of-way are not capitalized. No depreciation is provided on general fixed assets. All fixed assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated fixed assets are valued at their estimated fair market value on the date donated. Depreciation of all exhaustible fixed assets used by Internal Service Funds, Enterprise Funds and the Nonexpendable Trust Fund is charged as an expense against the operations. Accumulated depreciation is reported on the related balance sheets. Depreciation is provided using the straight-line method over the estimated useful lives, as follows: Buildings 20-30 years Improvements Other Than Buildings 20 years Machinery and Equipment 3-10 years (46) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Risk Management and Insurance: The County manages risks of loss through a combination of commercial insurance, participation in a public entity risk pool, and self-insurance. These activities are accounted for in the Insurance Fund, an internal service fund. The County provides dental and vision insurance benefits to employees, which are funded by employee contributions. These activities are accounted for in the Health Insurance Fund, an internal service fund. Estimated liabilities for claims incurred but not reported are included in accrued liabilities. Sick leave and Vacation Pay: Accrued vacation and sick leave for the governmental funds are accounted for in the General Long-Term Debt Account Group. Sick-leave is earned when vested, and it is recorded as an expenditure in the applicable fund when paid. In the event of retirement or termination, an employee whose date of hire is prior to January 1, 1985 is paid for 50% of accumulated sick- leave hours up to the equivalent of one month. At December 31, 1991, the liability for accumulated sick-leave approximated $505, 752. Unused vacation time is forfeited after 24 months from date earned. Upon termination or retirement, employees are paid for their accrued vacation. At December 31, 1991, the liability for accumulated vacation approximated $552,206. Vacation is recorded as an expenditure in the applicable governmental-type fund when paid. Vacation and sick-leave are accrued in the proprietary fund types when earned. Long-term Obligations: Long-term debt is recognized as a liability of a governmental fund when due. For other long-term obligations, only that portion expected to be financed from expendable available financial resources is reported as a fund liability of a governmental fund. The remaining portion of such obligations is reported in the general long-term debt account group. Long-term liabilities expected to be financed from proprietary fund operations are accounted for in those funds. (47) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Fund Equity: Contributed capital is recorded in proprietary funds that have received capital grants or contributions from developers, customers or other funds. Reserves represent those portions of fund equity not appropriable for expenditure or legally segregated for a specific future use. Designated fund balances represent tentative plans for future use of financial resources. Reserves for the County of Weld are recorded at the maximum equity available in fund balance and consist of: Reserve for Encumbrances: These reserves are established to record purchase orders and commitments outstanding for which the related goods/services have not been received at year end. The reserves recorded at December 31, 1991 include $123,591, $446,718 and $68,380 for the General Fund and Special Revenue Funds and Capital Projects Fund, respectively, for a total of $638, 689. Reserve for Other Assets: These reserves are established to record all prepaid items. Recorded reserves at December 31, 1991 are $15,570 and $92,399 for the General Fund and Special Revenue Funds, respectively, for a total of $107, 969. Reserve for Inventories: These reserves are established to record the total level of inventories. The General Fund and Special Revenue Funds have respective amounts at December 31, 1991 of $37,517 and $579,318, respectively, for a total of $616,835. Reserve for Employee Benefits: These reserves are established to record the pension benefit obligation of the Weld County Retirement Plan. The amount of this reserve is $25,506, 910 at December 31, 1991. Reserve for Advances: These reserves are established to record a temporary loan of cash flow. The amounts recorded in the General Fund and Special Revenue Funds at December 31, 1991 are $200,000 and $75,000, respectively, for a total of $275,000. (48) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Reserve for Claims: Reserves have been recorded for investments in which the Securities and Exchange Commission has frozen all assets pending outcome of criminal investigations of the securities dealers. Reserves recorded represent assumption of total loss to those funds. The amounts are $817,112 for General Fund, $1, 747, 135 for Special Revenue Funds, $853,502 for Capital Projects Fund, and $1, 174, 003 for Proprietary Funds for a total of $4,591, 752. Designated Fund Balance: Fund balance designated for subsequent years' expenditures represents fund balance commitments for appropriated expenditures in excess of anticipated revenue for the year ended December 31, 1992. Non-federal In-kind Contributions: Volunteers assist the various programs of the Human Resources Fund (a Special Revenue Fund) in providing transportation and various other program functions. The volunteer labor is recognized as a contributed revenue at $4.00 per hour. Certain volunteer labor is recorded at higher rates based upon the individual's professional experience. Volunteer mileage is recorded at 20C per mile. Donated food, clothing, and other goods are recognized as contributed revenue at fair market value. An offsetting in-kind expenditure is also recorded for the value of the donated goods and services. Memorandum Only - Total Columns: Total columns on the General Purpose Financial Statements are captioned Memorandum Total to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations, or cash flows in conformity with generally accepted accounting principles. Neither is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. Comparative Data: Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the County's financial position and operations. However, comparative data have not been presented in all statements because their inclusion would make certain statements unduly complex and difficult to understand. Certain prior-year amounts have been reclassified to conform with the 1991 presentation. (49) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Note 2 - Equity in Pooled Cash and Investments: The County maintains a cash and investment pool that is available for use by all funds. Each fund's share is displayed on the balance sheets as "Cash and short-term investments". Several of the County's funds also hold investments on their own account. Substantially all cash and investments of the Pension Trust Fund are held separately from those of the other County funds. Cash and Short-Term Investments: Cash and short-term investments consists of the following at December 31, 1991: Deposits with Financial Institutions $ 6, 165, 950 Short-term investments 13, 413,839 Food Stamps 1,211, 704 Other 126,363 Total $20,917,856 At year end the County's carrying amount of bank deposits in financial institutions was $6,165,950 and the bank balance was $7,513,087. Of the bank balance, $1, 113,256 was covered by Federal deposit insurance and the remainder was collateralized with securities held by the pledging financial institutions' trust departments or agents in the County's name under the Public Deposit Protection Act. Investments: Statutes authorize the County to invest in obligations of the U.S. Treasury, agencies, and instrumentalities, commercial paper, repurchase agreements, money market funds, and local government investment pools. Repurchase agreements were held during 1991, but the County did not hold any such investments at December 31, 1991. The Pension Trust Fund is also authorized to invest in common stock, corporate bonds and mortgages. The County's investments are categorized to give an indication of the level of risk assumed at year-end. Category 1 includes the investments that are insured or registered or for which the securities are held by the County or its agent in the County's name. Category 2 includes uninsured and unregistered investments for which the securities are held by the counter party's agent in the County's name. Category 3 includes uninsured and unregistered investments, with securities held by a counterparty and not in the County's name. At December 31, 1991, all of the County's categorized investments were held in the Pension Trust Fund. Investments of the Pension Trust Fund were as follows: (50) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Category Category Category Carrying Market 1 2 3 Amount Value Corporate Bonds $11,979,435 $11,979,435 $12.805,937 Trust Fund $ 550,753 550,753 550,753 Mortgages 1,506 1,506 1,506 Treasury Obligations 3,464,865 3,464,865 3,873,990 Common Stock 13,030,176 13,030,176 18,396,181 Total $28,474,476 $ 552,259 $ -0- $29,026,735 $35,628,367 Investments of the Deferred Compensation Fund at December 31, 1991 totaled $1,383,236 at market value. Investments of this fund consist of mutual funds which are not subject to risk categorization because they are not evidenced by securities in physical form. Throughout 1991, the County invested in local government investment pools established by State statute. These pools operate similarly to a money market fund and each share is equal in value to $1.00. At December 31, 1991, the County had $1,646, 742 invested in COLOTRUST, $3,580,783 in CSAFE, $1,000,000 in Colorado Statewide Asset Trust, $1,500, 000 in Colorado Diversified Trust, and $1,026,699 in the Investment Trust of Colorado. At December 31, 1991, the County had $4,591, 752 invested in a government securities fund. As discussed in Note 1, this fund has been frozen by the Securities and Exchange Commission pending outcome of criminal investigations of the securities dealers. The market value of this investment is not available. There is a possibility that a loss may ultimately be incurred. An estimate of the loss or range of loss cannot be made due to the preliminary status of the investigation. Note 3 - Allowance for Uncollectible Accounts Receivable: The allowance for uncollectible receivables consists of the following at December 31, 1991: Allowance for Fund Type Uncollectibles General $ 192, 158 Special Revenue 109.976 Capital Projects 8,002 Enterprise 615, 090 Internal Service 8,565 Trust and Agency 0 TOTAL $ 933,791 (51) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Note 4 - Individual Fund Interfund Receivable and Payable Balances and Advances: Interfund receivable and payable balances at December 31, 1991 are as follows: Interfund Interfund Receivables Payables General Fund $ 390,185 $ 354,557 Special Revenue Funds: Road and Bridge Fund 226,244 178,237 Social Services Fund 13, 104 23,827 Conservation Trust Fund -0- -0- Public Health Fund 5,627 4, 674 Human Resources Fund 928 97,046 Solid Waste Fund -0- 222 Housing Authority Fund -0- 57, 041 Capital Projects Fund 124,233 -0- Enterprise Fund: Ambulance 6,070 7, 142 Internal Service Funds: Motor Vehicle Fund 203,629 417 Health Insurance Fund -0- 23, 125 Printing and Supply Fund 12,500 32 Computer Services Fund 3,309 283, 105 Insurance Fund 4, 743 222 PBX Fund 39,067 3 Trust and Agency Funds: Employee Flexible Spending -0- 21, 782 Payroll Agency Fund 22,815 332 Emergency Telephone Fund -0- 690 TOTAL $1, 052,454 $1, 052,454 (52) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Advances from and to other funds at December 31, 1991 are as follows: Advance Advance From To General Fund $ 75,000 $ 200, 000 Special Revenue Funds - Solid Waste Fund -0- 75,000 Capital Projects Fund 340,856 -0- Nonexpendable Trust -0- 140,856 Total $ 415,856 $ 415,856 Note 5 - General Fixed Assets: A summary of changes in general fixed assets follows: Balance Balance 1/1/91 Additions Deletions 12/31/91 Land $ 3,040,338 $ 48,496 $ -0- $ 3,088,834 Improvements other than buildings 393,290 -0- -0- 393,290 Buildings 19,036,325 1,353,089 103,933 20,285,481 Machinery and equipment 3,986,610 1,365,334 900,093 4,451,851 Construction-in- Progress 422,260 356,639 -0- 778,899 Total $26,878,823 $3,123,558 $1,004,026 $28,998.355 Construction in progress consists of three projects scheduled to be completed in 1992. The County's remaining commitment to complete the projects is approximately $2,650,000. (53) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Note 6 - Long-Term Debt: Long-term debt consists of the following at December 31, 1991: Nonexpendable Trust Fund: Certificates of participation $1,375, 000 Less unaccreted discount 30,388 Certificates of participation - net 1,344, 612 General Long-Term Debt Account Group: Special assessment bonds payable 300,000 Sick-leave and vacation accruals 1,057,958 Capital lease obligation 25,941 Total 1,383,899 MEMORANDUM TOTAL $2,728,511 Certificates of participation represent debt of the Weld County Finance Corporation and are not general obligations of the County. The certificates were issued in 1987 and 1988 to finance the construction of buildings leased to the County and other local governmental units. The lease payments are sufficient to cover the indebtedness of the Finance Corporation, and include a purchase option at the end of the lease. The certificates bear interest at rates ranging from 6.5% to 7.3% per annum and mature during 1992 to 1998. Special assessment bonds payable were issued to finance road construction and are to be repaid from special assessments of property owners. The bonds bear interest at rates ranging from 10.0% to 10.5% per annum and mature in annual installments of $100, 000 during 1992 to 1994. The County pays bond principal and interest installments one year in advance of reimbursement of such amounts by property owners. These bonds are not general obligations of the County. Future debt service requirements for the certificates of participation and special assessment bonds payable are detailed as follows: (54) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Principal Requirement Interest Requirement Certificates Certificates Total Annual of Par- Special Total of Par- Special Total Debt Service Year ticipation Assessment Principal ticipation Assessment Interest Requirement 1992 $ 160,000 $ 100,000 $ 260,000 $ 96,215 $ 25,750 $ 121,965 $ 381,965 1993 170,000 100,000 270,000 85,815 15,625 101,440 371,440 1994 180,000 100,000 280,000 74,340 5,250 79,590 359,590 1995 195,000 195,000 61,920 61,920 256,920 1996 210,000 210,000 48,270 48,270 258,270 1997 220,000 220,000 33,360 33,360 253,360 1998 240,000 240,000 17,520 17,520 257,520 TOTAL $1,375,000 $ 300,000 $1,675,000 $ 417,440 $ 46,625 $ 464,065 $2,139,065 Long-term debt transactions during 1991 are summarized as follows: Certificates Special Capital Vacation of Assessment Lease 4 Sick Participation Bonds Obligation Leave Total Balance, January 1, 1991 $1,584,872 $ 400,000 $ 54,475 $ 996,904 $3,036,251 Retired in 1991 (245,000) (100,000) (28,534) (373,534) Discount accretion 4,740 4,740 Additions in 1991 - 61,054 61,054 Balance, December 31, 1991 $1,344,612 $ 300,000 $ 25,941 $1,057,958 $2,728,511 Weld County has no general bonded indebtedness. In accordance with Section 30-35-201, CRS, 1973, the County's general bonded indebtedness is limited to 3% of the assessed valuation, or $31, 730,500 at December 31, 1991. Note 7 - Other Required Individual Fund Disclosures: Excesses of expenditures over appropriations in individual fund "departments" are as follows: Revised Over- Appropriation Expenditures Expenditure Special Revenue Funds: Social Services $16, 130, 185 $24,502, 757 $(8,372,572) Human Resources 5,661,362 5, 692,619 (31,257) (55) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 The overage for the Social Services Fund was caused by program increases. Actual revenues for this fund exceeded the budgeted amount by $8, 475,662. The overage for the Human Resources Fund was caused by program increases. Actual revenues for this fund did not meet the budgeted amounts by $369, 733. Note 8 - Weld County Retirement Plan: The County maintains the Weld County Retirement Plan ("Plan") a single-employer, defined benefit pension plan which covers all full- time employees, except officers and employees of Federally-funded programs and employees of the Health Department. Plan description and provisions: All eligible full-time employees participate in the Weld County Retirement Plan. The payroll for employees covered by the plan for the year ended December 31, 1991 was $17,142,831; the County's total payroll was $21,812,430. Current membership is comprised of the following: Retirees and beneficiaries currently receiving benefits and terminated employees entitled to benefits but not yet receiving them 228 Current Employees: Vested 228 Nonvested 459 TOTAL 915 (56) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Employees retiring under the normal retirement rule, at age 65 with at least five years of credited service or whose age plus years of credited service equals 80 or more, are entitled to monthly benefits of 2.25 percent of their average monthly compensation (during the 12 highest-paid consecutive calendar months of credited service within the last 120 months of credited service) times years of credited service. The maximum benefit paid is 75 percent of final compensation and the minimum is $25 a month per year of credited service. The Plan permits special early retirement with full benefits to employees age 62 with 8 years of credited service and regular early retirement with reduced benefits to employees age 55 with five years of credited service. Active employees who become disabled receive benefits beginning on the first of the month on or after age 65 or, if later, when payments stop under the County's Long-Term Disability Plan. Retirement benefits are based on the disabled employee's final average monthly compensation at the time of disability and credited service (including the period of disability) , payable for the disabled employee's life. Effective January 1, 1991, upon the death of an active employee, the spouse is entitled to two times the employee's accumulated contributions plus interest or a monthly benefit equal to 70 percent of the employees accrued benefit as of his or hers date of death, commencing on the later of the first day of the month following the employees's death or the first day of the month coinciding with or following the employee's 55th birthday. (Monthly benefit was available prior to January 1, 1991) . If an employee terminates employment with the County and is not vested, (has five years or more of credited service) , the employee is entitled to a refund of all contributions plus 6 percent annual interest, compounded monthly. If the employee is vested, the employee has the option of receiving a refund of accumulated contributions plus interest or receive a monthly benefit commencing upon his or her normal retirement date. All employees participating in the Plan are required by the authority of the Board of Commissioners to contribute 6 percent of their annual salaries to the Plan. The County is required to contribute a matching amount to fund the Weld County Retirement Plan, using the aggregate actuarial cost method. Earnings on investments are also used to fund the Plan. (57) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Funding Status and Progress: The amount shown below as the "Pension Benefit Obligation " is a standardized disclosure measure of the present value of pension benefits, adjusted for the effects of projected salary increases, estimated to be payable in the future as a result of employee service to date. This measure is the actuarial present value of credited projected benefits and is intended to, (i) help users assess the Plan's funding status on a going-concern basis, (ii) assess progress being made in accumulating sufficient assets to pay benefits when due and (iii) allow for comparisons among public employee retirement plans. The measure is independent of the actuarial funding method used to determine contributions to the Plan. The pension benefit obligation was determined as part of an actuarial valuation of the plan as of January 1, 1991. Significant actuarial assumptions used in determining the pension benefit obligation include: (a) a rate of return on the investments of present and future assets of 7.5 percent per year compounded annually, (b) projected salary increases at various rates depending on attained age ranging from 7.5% for age 25 to 5.0% for age 64. No assumption is made regarding from post retirement benefit increases as these are reviewed and approved by the Weld County Retirement Board based on availability. Pension Benefit Obligation At January 1, 1991: Retirees and beneficiaries Currently receiving benefits $ 9, 474,526 Terminated vested employees not yet receiving benefits 293, 626 Current Employees: Accumulated employee contributions, including allocated investment income 6, 696, 692 Employer-financed vested 2,363,437 Employer-financed nonvested 6, 678,629 Total pension benefit obligation 25,506,910 Net Assets Available for Benefits (at cost, market value of $28,244,812) 27, 977,533 Net assets in Excess of Pension Benefit Obligation $ 2, 470,623 (58) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 During the year ended January 1, 1991, the Plan experienced a net increase of $1, 014, 448 in the pension benefit obligation, due to changes in plan provisions as follows: (a) full vesting for employees was changed from eight to five years, (b) early retirement was also changed from age 55 with eight years of credited service to age 55 with five years of credited service, (c) the spouse of a deceased employee can choose to receive a lump sum amount equal to two times the employee's contributions plus interest, and (d) benefit calculation was changed from 2.20 to 2.25 percent of average monthly compensation. Contributions Required and Contributions Made: The government's funding policy is to provide for periodic employer contributions at actuarially determined rates that, expressed as percentages of annual covered payroll, are designed to accumulate sufficient assets to pay benefits when due. The required contributions are determined using an aggregate cost actuarial method. The plan does not have an unfunded actuarial accrued liability for 1991. There were no changes in actuarial assumptions during the valuation year ended January 1, 1991. Significant actuarial assumptions used to compute contribution requirements were the same as those used to compute the standardized measure of the pension benefit obligation. Contributions made during 1991 for both the County and the participating employees were $1,032,318 (6% of covered payroll each) . Total covered payroll for year ended December 31, 1991 was $17, 142,831. Trend Information: Trend information for the years ended December 31, 1989, 1990, and 1991, respectively, is as follows: Net assets in excess of the pension benefit obligation (as of the beginning of the year) were 111.2, 117.2, and 109. 7 percent, respectively. The County's contributions to the Plan, made in accordance with actuarially determined requirement, were 6 percent of annual covered payroll, for each of the years ended December 31, 1989, 1990, and 1991. Assets in excess of the pension benefit obligation were 15.2, 23.9, and 14.4 percent of covered payroll for the years ended December 31, 1989, 1990 and 1991 respectively. Ten-year trend information, giving an indication of the progress made in accumulating sufficient assets to pay benefits when due, may be found in the statistical section of this report. (59) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Note 9 - Deferred Compensation: Effective January 1, 1984, as allowed by the provisions of Section 24-52-101, et. seq. , CRS, 1973, and by Section 457 of the Internal Revenue Code of 1954, as amended, the County established the Deferred Compensation Plan of the County of Weld. The Deferred Compensation Plan is a special voluntary benefit plan for public employees, in which a portion of the employee's salary can be deferred until future years. Up to 25% of the employee's gross income can be deferred, not to exceed $7,500 annually. Compensation deferred by a participant under the plan and earnings on deferred amounts must remain solely the property of the County until paid to the participant or the participant's beneficiary. The County holds these funds in custody for the participants and exercises no discretion over the investment of the funds. Investments are recorded at market value. Note 10 - Contingent Liabilities: The County is currently the defendant in several lawsuits. Based upon the opinion of legal counsel, these claims would be covered by insurance and/or there does not appear to be a threat of significant liability to the County. Effective July 1, 1986, the County joined Colorado Counties, Incorporated's Casualty and Property Pool which covers all casualty and property claims with a $500 deductible for first party property claims. Worker's compensation remains self-insured with a $200,000 per occurrence and $250, 000 aggregate annual stop loss limit. Private insurers cover claims above the stop loss limit for all types of insurance. The County participates in a number of federal and state grant programs. Principal funding agencies include Department of Labor, Community Services Administration, Department of Health and Human Services, Department of Housing and Urban Development, Economic Development Agency, and Area Agency on Aging. These programs are subject to program compliance audits by the grantors or their representatives. The amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although the County expects such amounts, if any, to be immaterial. (60) COUNTY OF WELD STATE OF COLORADO NOTES TO FINANCIAL STATEMENTS Year Ended December 31, 1991 Note 11 - Public Trustee: Pursuant to an act of the Colorado General Assembly, the Weld County Public Trustee is to be deemed an agency of the County for the purpose of financial reporting. Related activity has been reported in the General Agency Fund, with the following activity identified strictly for the office of the Public Trustee. Balance Balance 1/1/91 Additions Deletions 12/31/91 Assets $ 81,702 $2,313,851 $2,351, 150 $ 44, 403 Liabilities 81,702 2,313,851 2,351, 150 44, 403 Note 12 - Residual Equity Transfers: A reconciliation of residual equity transfers is as follows: Additions Residual To General Equity Fixed Assets Transfers or Cont. Year Ended December 31, 1991 In (Out) Capital General Fund $ (18,203) $ 18,203 Special Revenue Funds: Road and Bridge (27,000) 27,000 Human Resources (33,325) 33,325 Nonexpendable Trust Fund: Weld Finance Corporation (259,235) 259,235 Totals $(337, 763) $ 337, 763 The residual equity transfers from the General Fund and Special Revenue Funds were into contributed capital of the Proprietary Fund types. The other additions to contributed capital were assets of $721, 922 transferred from the General Fixed Assets Account Group. (61) wine COLORADO (62) y9 '`✓' ' x " ' t'ky ,ae^ak " M.x •.r".n` y'. ak:., n, r 3 R r ,Yya,, Pia Ntf r„ wr .«rt 4 .'•4,'.,�"- 1° a M 'Y ' id ,y. 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' n ,'r,'A , r1 i `d ^ ' Awe t yl tl '' ';1 ilY. nn • I ; � ' COUNTY OF WELD STATE OF COLORADO GENERAL FUND BALANCE SHEET December 31, 1991 With Comparative Amounts as of December 31, 1990 1991 1990 ASSETS ASSETS: Cash and short-term investments $ 2,260,263 $ 4,127,859 Receivables (net of allowance for uncollectibles): Current property tax 14,246,012 13,308,218 Delinquent property tax 347,901 424,856 Accounts 370,131 372,510 Special assessment 481,242 583,669 Due from other County funds 390,185 155,135 Due from other governmental units 89,316 136,471 Advances to other funds 200,000 200,000 Inventories 37,517 52,390 Other assets 15,570 23,638 TOTAL ASSETS $ 18,438,137 $ 19,384,746 LIABILITIES AND FUND BALANCE LIABILITIES: Accounts payable $ 472,093 $ 262,121 Accrued liabilities 555,157 537,109 Due to other governments 0 656 Due to other County funds 354,557 194,153 Deferred revenue 15,022,364 14,220,191 Unexpended grant revenue 471,898 80,705 Advances from other funds 75,000 75,000 Notes payable 0 1,745 975 Total Liabilities 16,951,069 17,115,910 FUND BALANCE: Reserve for encumbrances 123,591 158,376 Reserve for advances to other funds 200,000 200,000 Reserve for inventories 37,517 52,390 Reserve for other assets 15,570 23,638 Reserve for claims 817,112 0 Unreserved: Designated for future years' expenditures 238,958 97,152 Undesignated 54,320 1,737,280 Total Fund Balance 1,487,068 2,268,836 TOTAL LIABILITIES AND FUND BALANCE $ 18,438,137 $ 19,384,746 (63) COUNTY OF WELD STATE OF COLORADO GENERAL FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual REVENUES: TAXES: General property tax $ 13,388,606 $ 13,498,842 $ 110,236 $ 12,797,810 Severance tax 65,000 35,419 (29,581) 14,253 Tobacco products 75,000 92,196 17,196 74,216 Penalties & interest 0 55,998 55,998 44,883 Payment in lieu of taxes 30,000 29,891 (109) 29,891 Property tax adjustment (53,062) 0 53,062 0 Total Taxes 13,505,544 13,712,346 206,802 12,961,053 LICENSES AND PERMITS: Liquor licenses 5,000 3,475 (1,525) 4,019 Plow permits 0 339 339 940 Planning permits 114,500 95,087 (19,413) 103,598 Building permits 235,000 247,783 12,783 262,237 Electrical permits 54,000 58,209 4,209 72,425 Total Licenses and Permits 408,500 404,893 (3,607) 443,219 INTERGOVERNMENTAL: Federal grants 153,000 283,779 130,779 140,144 State grants 2,054,228 2,277,030 222,802 1,516,424 District Attorney 38,000 38,000 0 38,000 Veterans office 600 0 (600) 500 Other governmental units 0 56,629 56,629 0 Cities L towns 148,500 170,708 22,208 99,014 Total Intergovernmental 2,394,328 2,826,146 431,818 1,794,082 CHARGES FOR SERVICES: Plan checking fees 18,000 18,695 695 19,990 Books 10,600 13,748 3,148 10,003 Charges for service 860,049 823,030 (37,019) 761,267 Sale of supplies 5,500 7,767 2,267 6,927 City contracts 81,400 81,108 (292) 97,500 Parking 12,725 12,044 (681) 11,938 Refuse disposal 600 731 131 639 Weed spraying 11,600 11,616 16 5,129 Sale of assets 0 350 350 0 Total Charges for Services 1,000,474 969,089 (31,385) 913,393 FINES AND FORFEITURES: Victim witness surcharge 2.5% 20,000 0 (20,000) 20,999 Property forfeitures/evidence 32,000 31,899 (101) 20,382 Fines (drunk drivers) 42,000 24,753 (17,247) 25,560 Total Fines and Forfeitures 94,000 56,652 (37,348) 66,941 (64) COUNTY OF WELD STATE OF COLORADO GENERAL FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual REVENUES (CONTINUED): MISCELLANEOUS: Miscellaneous revenue $ 41,664 $ 4,374 $ (37,290) $ 6,221 Interest 1,552,821 1,621,177 68,356 1,979,972 Rents from land 0 0 0 4,250 Rents from buildings 247,666 244,787 (2,879) 238,455 Royalties 280,000 307,972 27,972 300,554 Special assessments 870,115 929,575 59,460 945,232 Other 87,558 122,926 35,368 181,541 Contributions 7,500 4,228 (3,272) 4,624 In kind 90,000 88,281 (1,719) 75,549 Sale of assets 0 5,154 5,154 833 Compensation for loss 0 2,585 2,585 0 Total Miscellaneous 3,177,324 3,331,059 153,735 3,737,231 FEES: Federal shared revenue 4,300 0 (4,300) 0 Sheriff's fees 107,800 101,926 (5,874) 102,949 Inmate bond fee 13,000 12,721 (279) 0 DUI fees 124,849 157,360 32,511 117,344 Bond application fee 100 10,500 10,400 10,000 Clerk & Recorder fees 1,170,000 1,266,370 96,370 1,307,764 Treasurer's fees 579,000 525,650 (53,350) 491,901 Advertising 46,000 50,273 4,273 41,371 Assessor's fees 324,000 335,311 11,311 127,380 Bad check fees 14,000 5,725 (8,275) 14,227 Investigation fees 0 7,558 7,558 8,328 Total Fees 2,383,049 2,473,394 90,345 2,221,264 TOTAL REVENUES 22,963,219 23,773,579 810,360 22,137,183 ERPENDITURES: GENERAL GOVERNMENT: Office of the Board 304,332 297,785 6,547 263,791 County Attorney 424,163 419,310 4,853 383,061 Public Trustee 4,000 2,591 1,409 3,260 Planning and zoning 274,449 262,957 11,492 261,253 Clerk to the Board 81,585 61,637 19,948 35,479 County Clerk 1,085,871 1,029,079 56,792 1,015,393 Elections and registration 226,993 212,708 14,285 405,840 County Treasurer 544,744 510,102 34,642 480,053 County Assessor 1,879,858 1,671,832 208,026 1,488,061 Maintenance of buildings/grounds 1,533,446 1,584,956 (51,510) 1,371,124 County Council 20,969 10,586 10,383 9,621 District Attorney 1,470,109 1,400,148 69,961 1,353,040 Juvenile Diversion Grant 127,907 114,204 13,703 104,650 Victin Assistance 95,242 342,385 (247,143) 105,987 Pac - Diversion 62,893 54,286 8,607 53,891 Financial administration 158,651 152,089 6,562 147,083 General accounting 401,433 379,591 21,842 356,723 Purchasing 118,557 112,734 5,823 117,545 Personnel 167,853 161,634 6,219 156,898 Missie site park 0 113 (113) 0 Total General Government 8,983,055 8,780,727 202,328 8,112,753 (Continued on next page) (65) COUNTY OF WELD STATE OF COLORADO GENERAL FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual EXPENDITURES (CONTINUED): PUBLIC SAFETY: Maintenance of buildings/grounds $ 0 $ (88) $ 88 $ 0 Sheriff administration 1,632,852 1,555,844 77,008 1,476,326 Crime control and investigations 2,322,734 2,357,925 (35,191) 2,178,909 Task force 151,000 136,626 14,374 8,426 Regional forensic laboratory 70,122 67,291 2,831 64,999 Communications services 914,254 975,117 (60,863) 882,908 Communication system development 0 0 0 1,444 E-911 administration 1,411 197 1,214 179 County Coroner 96,750 87,586 9,164 65,657 Correctional administration 3,039,285 3,097,905 (58,620) 2,856,355 Community correction 1,500,000 1,561,968 (61,968) 1,357,729 Delinquents 6 other institutions 188,765 186,511 2,254 182,367 Public service DUI 154,609 152,367 2,242 158,786 Building inspection 304,263 300,250 4,013 264,611 Office of emergency management 42,150 41,977 173 38,921 Waste water management 6,001 6,001 0 6,354 Animal control 87,102 80,666 6,436 65,439 Pest/weed control 206,459 196,718 9,741 139,952 Total Public Safety - 10,717,757 10,804,861 (87,104) 9,749,362 PUBLIC WORKS: General engineering 384,496 385,209 (713) 360,512 Extension service 230,154 219,528 10,626 203,268 Veterans office 37,697 35,994 1,703 43,198 Airport 50,000 50,000 0 25,000 Missle site park 0 91 (91) 0 Total Public Works 702,347 690,822 11,525 631,978 PUBLIC HEALTH AND WELFARE: Mental health 116,931 110,612 6,319 111,926 Developmentally disabled 101,365 101,365 0 85,655 Seniors programs 10,500 10,500 0 10,500 Total Public Health and Welfare 228,796 222,477 6,319 208,081 CULTURE MD RECREATION: Missle site park 7,063 4,650 2,413 16,636 County fair 48,359 119,695 (71,336) 113,503 Total Culture and Recreation 55,422 124,345 (68,923) 130,139 (66) COUNTY OF WELD STATE OF COLORADO GENERAL FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual EXPENDITURES (CONTINUED): ECONOMIC ASSISTANCE: Community development E 348,075 $ 246,928 $ 101,147 $ 54,467 MISCELLANEOUS: 0 10,000 Tax anticipation notes 11,069 11,069 Other 429,274 357,430 71,844 236,554 IRB building rents 240,000 240,000 0 220,000 Total Miscellaneous 680,343 608,499 71,844 466,554 CAPITAL OUTLAY: ment E ui 155,379 149,590 5,789 153,872 4 P 6,069 1,195 4,874 0 Sheriff administration Crime control and investigation 17,351 16,680 671 18,221 Task force 10,000 9,717 283 0 Regional forensic laboratory 6,000 6,506 (506) 3,005 Communication system development 164,130 119,958 44,172 10,421 Correctional administration 17,257 6,891 10,366 34,479 Total Capital Outlay 376,186 310,537 65,649 219,998 DEBT SERVICE: Tax anticipation notes 241,752 241,751 1 232,881 Other 0 0 0 145,250 IRB building rents 111,665 219,442 (107,777) 107,798 Total Debt Service 353,417 461,193 (107,776) 485,929 TOTAL EXPENDITURES 22,445,398 22,250,389 195,009 20,059,261 OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS - IN: 0 Pac - Diversion 69,751 69,192 (559) OPERATING TRANSFERS - OUT: Appropriation Grants-In-Aid (2,381,947) (2,355,947) 26,000 (2,060,031) TOTAL OTHER FINANCING SOURCES (USES) (2,312,196) (2,286,755) 25,441 (2,060,031) EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ (1,794,375) $ (763,565) $ 1,030,810 L.---112-391 (67) 4-74-44 COLORADO (68) •+ if' $tM '` ba A 64 'dF ti#;$ JF7�" a' �, N "J Y p 1 ..' k i rb ,+ S< `^rY '1 N^v a •s +1'' .w'X4': *.,u,k,�� *' "i;µ , k s" t'i . c 'r'a' rt ? .. .: / 4 1 'n A�V`k . i ,p, q," •e',.-1,:',,,,,r � 'xf ',r4 rt l A tt 'k ", j;: +'a.y , t' i r' ,� ..j t 3 1 A:t aP nM t ki^µ rrlin w �" 4 tf`i h"4 1!y £ xa * r 1'i y1f«nil" + e N ` 'R w'f,n 9 k rl 1 J` v 9 9 dt•a` f ,: ,ik,S' 90 l'2 s {'r''i r v}1@ hil`k fqn ni 1 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M Fi. , i h'k4'i i :0? 8vL. ,, awl eltr t d s r 15+:" a, ' A 'I'3 3'• k r rr e .q n^k N su t3ttl " 'Crifi" Y 4;V n6r4 "a( • 'fl 1 t 1r 1f 'o.i t i rz,f,• r pLbA t ri z�y4aJ `< 7.1.'„,1 ,,'" :1.'".t.'":..:11, y ,' qy" } Ark 4'51t ✓ i'lt a F +'1 4 a , ( ul it rc. + n ip - h rl ,ytom� k i N r Y I q g L, r . p q"� .. ,r r It, 'i I ;� .k IX��R�• ggqq�^` p q i M1 M1 S ',1, g R G Yip COUNTY OF WELD STATE OF COLORADO SPECIAL REVENUE FUNDS EXPLANATIONS OF INDIVIDUAL FUNDS December 31, 1991 Road and Bridge Fund: The Road and Bridge Fund records all costs related to Weld County road and bridge construction and maintenance. This fund is also utilized for allocation of monies to cities and towns for use in their road and street activities. In compliance with GASB statement #6 Special Assessment Districts Antelope Hills 2, Northmoore Acres, Casa Grande, Knaus, 71st Avenue, Basswood Avenue, and 83rd Avenue are reported in the Road & Bridge Fund. Social Services Fund: The Social Services Fund accounts for the various public welfare programs administered by the County. Conservation Trust Fund: The Conservation Trust Fund accounts for revenue received from the State of Colorado to be used for the acquisition, development and maintenance of new and existing conservation sites within Weld County. The funds are derived from the Colorado State Lottery. Contingent Fund: The Contingent Fund records any property tax revenue levied by the Board of County Commissioners to cover reasonably unforeseen expenditures. Public Health Fund: The Weld County Public Health Department provides health services to County residents. The fund reflects revenue and expenditures for health care, health education, health monitoring and other related activities. Human Resources Fund: The Human Resources Fund accounts for various federal and state human service grants. Primary funding agencies are DOL, HHS, and CSA. Solid Waste Fund: This fund accounts for revenue received from a surcharge on dumping fees at solid waste disposal sites for the purpose of combating environmental problems and for further improvement and development of landfill sites within the County. Housing Authority Fund: The Housing Authority Fund accounts for various federal housing grants - the primary funding agency is HUD. (69) COUNTY OF WELD STATE OF COLORADO SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET December 31, 1991 With Comparative Amounts as of December 31, 1990 Road and Social Conservation Bridge Services Trust Contingent Fund Fund Fund Fund ASSETS ASSETS: Cash and short-term investments $ 2,932,537 $ 2,814,925 $ 253,568 $ 920,068 Receivables (net of allowance for uncollectibles): Current property tax 3,788,813 3,114,258 0 925,722 Delinquent property tax 94,880 71,226 0 26,366 Accounts 61,443 (1,802) 367 0 Special assessment 260,839 0 0 0 Due from other County funds 226,244 13,104 0 0 Due from other governmental units 0 262,631 0 0 Advances to other funds 0 0 0 0 Inventories 575,840 0 0 0 Other assets 0 6,479 0 0 TOTAL ASSETS $ 7,940,596 $ 6,280,821 $ 253,935 $ 1,872,156 LIABILITIES AND FUND RAJ4NCES LIABILITIES: Accounts payable $ 165,991 $ 308,629 $ 0 $ 0 Accrued liabilities 126,343 140,025 0 0 Due to other governments 0 214,712 0 0 Due to other County funds 178,237 23,827 0 0 Deferred revenue 4,118,833 3,206,608 0 958,366 Unexpended grant revenue 0 2,058,636 0 0 Other Liabilities 0 7,385 0 0 Ratainage payable 0 (288) 0 0 Total Liabilities 4,589,404 5,959,534 0 958,366 FUND BALANCES: Reserve for encumbrances 421,634 0 0 0 Reserve for advances to other funds 0 0 0 0 Reserve for inventories 575,840 0 0 0 Reserve for other assets 0 6,479 0 0 Reserve for claims 973,966 0 93,820 338,103 Unreserved: Designated for future years' expenditures 1,348,000 0 0 500,000 Undesignated 31,752 314,808 160,115 75,687 Total Fund Balances 3,351,192 321,287 253,935 913,790 TOTAL LIABILITIES AND FUND BALANCE $ 7,940,596 $ 6,280,821 $ 253,935 $ 1,872,156 (70) Public Human Solid Housing TOTALS Health Resources Waste Authority becember 31 December 31 Fund Fund Fund Fund 1991 1990 $ 344,729 $ 614,839 $ 577,736 $ 308,404 $ 8,766,806 $ 8,329,043 O 0 0 0 7,828,793 7,427,657 O 0 0 0 192,472 237,896 61,683 346,743 33,642 1,155 503,231 495,217 O 0 0 0 260,839 210,867 5,627 928 0 0 245,903 403,116 (6,951) 511,492 0 23,713 790,885 958,258 O 0 75,000 0 75,000 75,000 3,478 356,700 0 0 936,018 960,019 2,655 0 0 83,265 92,399 82,886 SS. $ 1,830,702 $ - 686,378 $ 416,537 $ 19,692,346 $ 19,179,959 $ 48,982 $ 89,205 $ 531 $ 16,665 $ 630,003 $ 402,466 62,836 180,463 760 4,468 514,895 540,255 O 0 0 23,284 237,996 247,200 4,674 97,046 222 57,041 361,047 388,684 15,132 0 75,000 0 8,373,939 7,962,935 22,082 485,605 0 70,326 2,636,649 2,911,735 O 54,689 0 0 62,074 80,165 0 0 0 0 (288) 5,728 153,706 907,008 76,513 171,784 12,816,315 12,539,168 8,055 17,029 0 0 446,718 1,117,549 0 0 75,000 0 75,000 75,000 3,478 0 0 0 579,318 960,019 2,655 0 0 83,265 92,399 82,886 127,483 0 213,763 0 1,747,135 0 20,750 0 321,102 0 2,189,852 1,915,000 95,094 906,665 0 161,488 1,745,609 2,490,337 257,515 923,694 609,865 244,753 6,876,031 6,640,791 $ 411,221 $ 1,830,702 t-§8.-Pin S 416,537 $ 19,692,346 $ 19,179,959 (71) COUNTY OF WELD STATE OF COLORADO SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES For The Year Ended December 31, 1991 With Comparative Amounts For 1990 Road and Social Conservation Bridge Services Trust Contingent Fund Fund Fund Fund REVENUES: Taxes $ 4,965,020 $ 3,142,918 $ 0 $ 1,019,988 Licenses and permits 237,945 0 0 0 Intergovernmental 5,637,262 21,462,048 200,103 0 Charges for services 126,088 0 0 0 Miscellaneous 137,842 881 4,914 0 Total Revenues 11,104,157 24,605,847 205,017 1,019,988 EXPENDITURES: Current: Public works 10,721,226 0 0 0 Public health and welfare 0 24,500,130 0 0 Culture and recreation 0 0 136,726 0 Economic assistance 0 1,781 0 0 Other professional services 0 846 0 0 Capital outlay 0 0 0 0 Intergovernmental 810,111 0 0 0 Total Expenditures 11,531,337 24,502,757 136,726 0 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (427,180) 103,090 68,291 1,019,988 OTHER FINANCING SOURCES (USES): Operating transfers - in 0 0 0 0 Operating transfers - out (50,000) (69,192) 0 (679,690) Total Other Financing Sources (Uses) (50,000) (69,192) 0 (679,690) EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (477,180) 33,898 68,291 340,298 FUND BALANCES AT BEGINNING OF YEAR 3,855,372 287,389 185,644 573,492 Residual Equity Transfer (27,000) 0 0 0 FUND BALANCES AT END OF YEAR $ 3,351,192 $ 321,287 $ 253,935 $ 913,790 (72) Public Human Solid Housing Health Resources Waste Authority Total Total Fund Fund Fund Fund 1991 1990 $ 0 $ 0 $ 0 $ 0 $ 9,127,926 $ 8,485,809 4,796 0 0 0 242,741 154,075 582,029 5,246,199 0 1,556,382 34,684,023 32,692,432 349,425 266,502 263,991 0 1,006,006 1,188,808 46,318 150,831 0 8,587 349,373 378,653 982,568 5,663,532 263,991 1,564,969 45,410,069 42,899,777 0 0 0 0 10,721,226 10,515,213 2,074,683 0 0 0 26,574,813 23,433,320 O 0 0 0 136,726 115,688 0 5,692,058 0 1,559,632 7,253,471 8,228,469 0 292 42,832 0 43,970 24,506 20,983 269 0 0 21,252 230,895 O 0 0 0 810,111 741,208 2,095,666 5,692,619 42,832 1,559,632 45,561,569 43,289,299 (1,113,098) (29,087) 221,159 5,337 (151,500) (389,522) 1,166,430 79,517 0 0 1,245,947 2,220,031 O 0 0 0 (798,882) (1,228,334) 1,166,430 79,517 0 0 447,065 991,697 53,332 50,430 221,159 5,337 295,565 602,175 204,183 906,589 388,706 239,416 6,640,791 6,038,616 0 (33,325) 0 0 (60,325) 0 $ 257,515 $ 923,694 1.--60l865. $ 244,753 $ 6,876,031 $ 6,640,791 (73) COUNTY OF WELD STATE OF COLORADO SPECIAL REVENUE FUNDS ROAD AND BRIDGE FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual REVENUES: TAXES: General property tax $ 3,632,873 $ 3,645,163 $ 12,290 $ 3,437,499 Specific ownership taxes 1,120,000 1,304,665 184,665 1,181,766 Penalties L interest 0 15,192 15,192 12,158 Total Taxes 4,752,873 4,965,020 212,147 4,631,423 LICENSES AND PERMITS: Moving permits 220,000 237,945 17,945 149,268 INTERGOVERNMENTAL: Hatching funds snow/gravel 1,000 0 (1,000) 0 Mineral leasing 32,000 32,326 326 22,833 Grazing act 113,500 63,255 (50,245) 121,327 Payment in lieu of taxes 10,000 10,027 27 10,915 Motor vehicle registration fee 210,000 209,669 (331) 217,223 5,217,23 Highway user tax fund - 6,745,600 5,256,940 (1,488331) State maintenance agreement 0 5,157 5.157 0 to wns i 0 59,888 59,888 Total Intergovernmental 7,112,100 5,637,262 (1,474,838) 5,612,489 CHARGES FOR SERVICES: Charges for service 132,000 126,088 (5,912) 198,421 MISCELLANEOUS: Earnings on deposit 0 21,944 21,944 23,900 Special assessments 0 92,903 92,903 92,841 Miscellaneous 0 0 0 7,066 Other 22,500 22,495 (5) 47,846 Sale'of assets 0 500 500 0 Recovery of losses 0 0 0 7,500 Total Miscellaneous 22,500 137,842 115,342 179,153 TOTAL REVENUES 12,239,473 11,104,157 (1,135,316) 10,770,754 EXPENDITURES:PUBLIC WORKS: Bridge construction 1,267,593 1,062,736 204,857 1,144,781 Maintenance of condition 2,004,721 1,947,539 57,182 2,053,755 Maintenance support 1,070,925 920,757 150,168 894,266 Trucking division 1,091,373 1,115,535 (24,162) 1,085,237 Mining division 901,349 917,436 (16,087) 1,309,732 Administration 236,655 246,235 (9,580) 219,176 Other public works 7,472,542 4,510,988 2,961,554 3,808,266 Total Public Works 14,045,158 10,721,226 3,323,932 10,515,213 (74) COUNTY OF WELD STATE OF COLORADO SPECIAL REVENUE FUNDS ROAD AND BRIDGE FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual EXPENDITURES (CONTINUED): INTERGOVERNMENTAL: 120 $ 739,958 Grants-in-aid to cities/towns $ 806,991 $ 810,111 $ (3,120) TOTAL EXPENDITURES 14,852,149 11,531,337 3,320,812 11,255,171 OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS - IN: 0 1,200,000 Non-Departmental 0 0 OPERATING TRANSFERS - OUT: 0 Other public works (50,000) (50,000) 0 TOTAL OTHER FINANCING SOURCES (USES) (50,000) (50,000) 0 1,200,000 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ (2,662,676) $ (477,180) E 2,185,496 $ 715,583 (75) COUNTY OF WELD STATE OF COLORADO SPECIAL REVENUE FUNDS SOCIAL SERVICES FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual REVENUES: TAXES: $ 8,852 $ 2,586,900 General property tax $ 2,899,650 $ 2,908,502 Specific ownership taxes 180,000 222,287 42,287 188,593 Penalties & interest 0 12,129 12,129 9,106 Total Taxes 3,079,650 3,142,918 63,268 2,784,599 INTERGOVERNMENTAL: 0 48,774 48,774 43,064 Federal grants Welfare (SS) 13,050,535 21,413,274 8,362,739 18,708,715 Total Intergovernmental 13,050,535 21,462,048 8,411,513 18,751,779 MISCELLANEOUS: 0 881 881 317 Earnings on deposits TOTAL REVENUES 16,130,185 24,605,847 8,475,662 21,536,695 EXPENDITURES: PUBLIC HEALTH AND WELFARE: Administrative - regular 3,149,004 3,122,813 26,191 3,106,300 Administrative - IV-D 574,231 572,166 2,065 522,114 Institutional care 120,000 103,665 16,335 33,907 Food stamps 0 8,294,617 (8,294,617) 6,924,541 Jobs - IV-F 225,000 187,792 37,208 136,529 Employment first 67,000 66,652 348 0 General assistance 112,000 107,861 4,139 96,757 AB 6,500 5,304 1,196 5,340 AFDC 5,920,000 5,963,237 (43,237) 5,162,111 AND - State 570,000 546,423 23'577 525,875 CW -1C 1,000,000 1,091,665 (91,665) 1,007,480 AFDC - FC 800,000 842,285 (42,285) 518,748 Day care 1,025,000 1,071,869 (46,869) 956,174 4,000 5,399 (1,399) 4,000 Medicaid transportation Non-contractural case services 14,000 10,563 3,437 8,278 OAP - A 1,450,000 1,473,173 (23,173) 1,509,168 Placement alternative care 360,000 306,029 53,971 343,142 AFDC - U 0 (47) 47 0 4,000 2,423 1,577 3,121 Staff development 4 Medical examinations 8,000 8,771 (771) 9, 1� Staff travel 0 0 0 IV-D 0 0 0 (2,362) Administrative - LEAP 52,800 37,154 15,646 50,890 Administrative - LEAP outreach 15,000 26,112 (11,112) 11,221 LEAP - regular 635,000 589,797 45,203 639,757 LEAP - emergency 15,000 13,425 1,575 17,817 FWA 0 50,982 (50,982) 43,064 Total Public Health and Welfare 16,126,535 24,500,130 (8,373,595) 21,633,382 (76) COUNTY OF WELD STATE OF COLORADO SPECIAL REVENUE FUNDS SOCIAL SERVICES FUND Schedule of Revenues and Expenditures, Budget and Actual Tot the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual EXPENDITURES (CONTINUED): ECONOMIC ASSISTANCE: Placement alternative care $ 0 $ 1,781 $ (1,781) $ 867 MISCELLANEOUS: 0 Administrative - regular 3,650 846 2,804 CAPITAL OUTLAY: Administrative - IV-D 0 0 0 1,158 TOTAL EXPENDITURES 16,130,185 24,502,757 (8,372,572) 21,635,407 OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS - OUT: 0 Placement alternative care 0 (69,192) (69,192) EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ 0 $ 33,898 $ 33,898 $ (98,712) (77) COUNTY OF WELD STATE OF COLORADO _. SPECIAL REVENUE FUNDS CONSERVATION TRUST FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31. 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 budget Actual Variance Actual REVENUES: INTERGOVENUffiiTAL: State lottery $ 136,726 $ 200,103 $ 63,377 $ 160,492 MISCELLANEOUS: Earnings on deposits 0 4,914 4,914 6,230 TOTAL REVENUES 136,726 205,017 68.291 166,722 EXPENDITURES: CULTURE AND RECREATION: Land improvements 136,726 136,726 0 115,688 TOTAL EXPENDITURES 136,726 136,726 0 115,688 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ 0 E 68,291 $ 68,291 $ 51,034 (78) COUN^' OF '1JELD STATE OF COLORADO SPECIAL REVENUE FUNDS CONTINGENT FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual REVENUES: TARES: General property tax $ 960,000 $ 944,004 $ (15,996) $ 993,839 Specific ownership taxes 40,000 72,052 32,052 72,468 Penalties $ interest 0 3,932 3,932 3,480 TOTAL REVENUES 1,000,000 1,019,988 19,988 1,069,787 EXPENDITURES: MISCELLANEOUS: Other 820,310 0 820,310 0 TOTAL EXPENDITURES 820,310 0 820,310 0 OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS - OUT: Other (679,690) (679,690) 0 (1,200,000) EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ (500,000) $ 340,298 $ 840,298 $ (130,213) (79) COUNTY OF WELD STATE OF COLORADO - SPECIAL REVENUE FUNDS PUBLIC HEALTH FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual REVENUES: LICENSES AND PERMITS: Health license $ 3,500 $ 4,796 $ 1,296 $ 4,807 INTERGOVERNMENTAL: State grants 539,781 551,385 11,604 424,487 Health 27,062 22,012 (5,050) 25,702 Counties 12,000 8,632 (3,368) 8,501 Total Intergovernmental 578,843 582,029 3,186 458,690 CHARGES FOR SERVICES: Charge for service 37,500 26,147 (11,353) 32,128 Protective inspection fees 63,650 32,461 (31,189) 32,942 Vital statistics 42,000 56,467 14,467 40,772 GC cultures 0 0 0 42 Clinic fees 102,764 119,059 16,295 103,893 Septic - 50,000 67,084 17,084 50,779 Water 35,000 48,207 13,207 66,708 Total Charges for Services 330,914 349,425 18,511 327,264 MISCELLANEOUS: Rental income 300 (191) (491) 258 Miscellaneous 40,039 46,447 6,408 43,167 Other 0 62 62 16 Contributions 0 0 0 50 Total Miscellaneous 40,339 46,318 5,979 43,491 TOTAL REVENUES 953,596 982,568 28,972 834,252 EXPENDITURES: PUBLIC HEALTH AND WELFARE: Public health administration 76,857 83,724 (6,867) 83,758 Health education 106,480 64,692 41,788 109,650 Nursing 1,159,660 1,182,279 (22,619) 997,515 Environmental health 778,699 743,988 34,711 609,015 Total Public Health and Welfare 2,121,696 2,074,683 47,013 1,799,938 CAPITAL OUTLAY: Public health administration $ 18,162 $ 14,795 S 3,367 $ 0 Nursing 7,217 0 7,217 14,137 Environmental health 14,308 6,188 8,120 7,618 Total Capital Outlay 39,667 20,983 18,704 21,755 TOTAL EXPENDITURES 2,161,383 2,095,666 65,717 1,821,693 OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS - IN: Non-Departmental 1,166,430 1,166,430 0 950,345 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES ; (41,357) $ 53,332 $ 94,689 $ (37,096) (80) COUNTY OF WELD STATE OF COLORADO SPECIAL REVENUE FUNDS HUMAN RESOURCES FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual REVENUES: INTERGOVERNMENTAL: Federal grants $ 4,920,045 $ 4,213,901 $ (706,144) $ 5,146,682 Other 0 14,483 14,483 38,906 State grants 661,220 1,017,815 356,595 763,370 Total Intergovernmental 5,581,265 5,246,199 (335,066) 5,948,958 CHARGES FOR SERVICES: State grants 60,000 2,167 (57,833) 0 Charge for service 0 264,335 264,335 444,002 Total Charges for Services 60,000 266,502 206,502 444,002 MISCELLANEOUS: Other 0 0 0 3,051 Donations from private sources 92,000 86,720 (5,280) 124,348 Welfare diversion 300,000 64,111 (235,889) 19,199 Total Miscellaneous 392,000 150,831 (241,169) 146,598 TOTAL REVENUES 6,033,265 5,663,532 (369,733) 6,539,558 EXPENDITURES: ECONOMIC ASSISTANCE: JTPA technical assistance 17,500 3,188 14,312 7,771 JTPA performance incentive 60,000 - 23,125 36,875 55,766 JTPA 8I education coordination 0 9,430 (9,430) 0 JTPA 6% T.A.T. SDA to SDA 0 445 (445) 0 JTPA older workers 22,000 26,453 (4,453) 22,917 )TPA EDWAA 50% 120,000 124,467 (4,467) 139,752 EDWAA 10% displaced homemaker 23,000 27,295 (4,295) 25,321 Summer youth 550,000 417,445 132,555 447,500 JTPA basic 1,137,470 608,828 528,642 995,977 Job service 226,715 195,813 30,902 276,412 Summer job hunt 15,000 5,000 10,000 6,420 Employment first 0 60,970 (60,970) 12,066 UI training program 0 632 (632) 14,993 WCCN 0 142 (142) 7,945 New directions 146,236 101,427 44,809 124,499 State pre-school 300,000 125,865 174,135 172,297 Head start 660,693 895,827 (235,134) 707,558 Head start handicap 21,615 21,615 0 21,615 Head start T L TA 10,552 10,522 30 10,552 Migrant hdst/day care basic 951,272 733,460 217,812 695,599 CSBG 150,000 134,616 15,384 159,033 Migrant head start-handicap 27,000 27,650 (650) 10,487 Bead start - high scope 0 1,140 (1,140) 0 Migrant headstart T L T A 8,000 7,670 330 3,063 Migrant headstart playground project 0 36 (36) 17,605 Supplemental foods 165,130 1,115,684 (950,554) 1,354,916 Urban mass-transportation adm. 0 20,666 (20,666) 0 DOE weatherization 15,000 5,776 9,224 10,875 CDBG ESCH 0 7,104 (7,104) 10,000 CDBG ESG 0 22,704 (22,704) 29,444 HOBS 60,000 39,947 20,053 55,126 OAA area agency 48,228 46,364 1,864 46,287 OAA title III-B 225,000 92,441 132,559 95,617 (Continued on next page) (81) COUNTY OF WELD STATE OF COLORADO SPECIAL REVENUE FUNDS HUMAN RESOURCES FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual EXPENDITURES (CONTINUED): AAA case management $ 0 $ 14,942 $ (14,942) $ 30,459 AAA legal aide IIB 0 30,856 (30,856) 29,333 AAA ombudsman II-B 0 17,858 (17,858) 14,812 OAA title III C-I congregate 246,630 247,693 (1,063) 263,026 OAA title III-C 81,000 56,546 24,454 73,327 OAA in home support 9,500 2,000 7,500 5,215 Title IV training 0 0 0 5,659 Human resources general fund 0 306,315 (306,315) 384,654 Transportation 0 0 0 89 Client wage pool 0 0 0 10,861 Welfare diversion/county reimbursement 0 72,632 (72,632) 298,648 General administration allocation 11,344 0 11,344 0 EODS allocation 0 0 0 1,253 Non-EODS allocation 0 0 0 0 Transportation allocation 13 0 13 0 Human resources lap pool 0 29,469 (29,469) 0 Total Economic Assistance 5,308,898 5,692,058 (383,160) 6,654,749 MISCELLANEOUS: ANEOUS: Supplemental foods 0 269 (269) 0 OAA area agency 0 23 (23) 0 Total Miscellaneous 0 292 (292) 0 CAPITAL OUTLAY: JTPA older workers 0 0 0 21 JTPA EDWAA 502 0 9 (9) 88 EDWAA 10S displaced homemaker 0 5 (5) 51 TIPS basic 47,650 0 47,650 1,016 Job service 0 0 0 501 New directions 0 0 0 22 State pre-school 0 14 (14) 0 Head start 4,814 178 4,636 337 Migrant hdst/day care basic 0 0 0 982 CSBG 0 63 (63) (1,208) Supplemental foods 0 0 0 1,172 OAA in home support 0 0 0 1 Human resources general fund 0 0 0 247 Transportation 300,000 0 300,000 204,237 EODS allocation 0 0 0 (1,253) Total Capital Outlay 352,464 269 352,195 206,214 TOTAL EXPENDITURES 5,661,362 5,692,619 (31,257) 6,860,963 OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS - IN: OAA area agency 11,910 11,190 (720) 11,844 Human resources general fund 0 68,327 68,327 57,842 Total Operating Transfers - In 11,910 79,517 67,607 69,686 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ 383,813 $ 50,430 $ (333,383) $ (251,719) (82) COUNTY OF WELD STATE OF COLORADO SPECIAL REVENUE FUNDS SOLID WASTE FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual REVENUES: CRARGES FOR SERVICES: Landfill surcharge $ 200,000 $ 263,991 $ 63,991 $ 219,121 TOTAL REVENUES 200,000 263,991 63,991 219,121 EXPENDITURES: MISCELLANEOUS: Other 0 0 0 24,506 Solid waste 0 456 (456) 0 Code enforcement 484,362 42,376 441,986 0 TOTAL EXPENDITURES 484,362 42,832 441,530 24,506 OTTER FINANCING SOURCES (USES): OPERATING TRANSFERS - OUT: Other 0 0 0 (28,334) EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ (284,362) $ 221,159 $ 505,521 $ 166,281 (83) COUNTY OF WELD STATE OF COLORADO _ SPECIAL REVENUE FUNDS HOUSING AUTHORITY FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual REVENUES: INTERGOVERNMENTAL: Federal grants $ 1,663,073 $ 1,544,711 $ (118,362) $ 1,550,396 CDHC loan proceeds 29,000 7,955 (21,045) 25,655 Other 0 3,716 3,716 183,973 Total Intergovernmental 1,692,073 1,556,382 (135,691) 1,760,024 MISCELLANEOUS: Earnings on deposits 84,293 8,587 (75,706) 2,864 TOTAL REVENUES 1,776,366 1,564,969 (211,397) 1,762,888 EXPENDITURES: ECONOMIC ASSISTANCE: Other - 84,293 36 84,257 153 Administrative 76,708 82,333 (5,625) 50,433 Housing assistance 589,992 531,581 58,411 548,683 Housing vouchers preliminary 2,960 2,960 0 0 Housing voucher administrative 63,885 63,533 352 55,618 Housing voucher payments 530,160 549,715 (19,555) 565,725 Contract payments 63,264 59,996 3,268 6,622 Administrative-008 7,504 7,554 (50) 0 Housing preservation grant-administration 0 0 0 8,013 Housing preservation grant 0 0 0 37,128 Rental rehabilitation 92,500 29,417 63,083 77,658 Rental rehabilitation administration 5,000 1,625 3,375 11,715 General administration 27,100 28,000 - (900) 16,150 CDBG contract payments 232,000 202,882 29,118 194,955 Total Economic Assistance 1,775,366 1,559,632 215,734 1,572,853 CAPITAL OUTLAY: Administrative 500 0 500 1,768 Housing voucher administrative 450 0 450 0 Administration - 008 50 0 50 0 Total Capital Outlay 1,000 0 1,000 1,768 INTERGOVERNMENTAL: Administrative 0 0 0 1,250 TOTAL EXPENDITURES 1,776,366 1,559,632 216,734 1,575,871 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ 0 $ 5,337 S 5,337 E 187,017 (84) , 'lay.v n 0A y i F -.PO;n '4 4'P ea w a :v . 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T rxrS > CrG fi"fy t }'V v.,,• 1 r \ x vv sv ra vw , `..0,04,'"5 H < SM1'4 7 > ".V , -.4'';.,,;'''a r d .- #. } H ,i r t '�`f, F t ''?5,* }�d4'y r'ki14 RU 3i 4 r ''4,:t4.4-;4'!i., v ...;);',T..,,TL'',“';':"m ;, e ,;,„,":44' u< r YI . a p a ./4,";i4::‘ tr Y ; COUNTY OF WELD STATE OF COLORADO CAPITAL PROJECTS FUND EXPLANATION OF INDIVIDUAL FUND December 31, 1991 Capital Expenditures Fund: This fund accounts for various capital improvement projects on County property. (85) COUNTY OF WELD STATE OF COLORADO CAPITAL PROJECTS FUND CAPITAL EXPENDITURES FUND BALANCE SHEET December 31, 1991 With Comparative Amounts as of December 31, 1990 1991 1990 ASSETS ASSETS: Cash and short-term investments $ 2,317,672 $ 1,384,116 Receivables (net of allowance for uncollectiblea): 875,363 944,295 Current property tax Delinquent property tax 12,117 14,138 Accounts 63,304 14,965 Due from other County funds 124,233 0 TOTAL ASSETS $ 3,392,689 $ 2,357,514 LIABILITIES AND FUND BALANCE LIABILITIES: Accounts payable $ 70,901 $ 3,756 Accrued liabilities 1,675 1,675 Due to other County funds 0 2,068 Deferred revenue 893,417 964,138 Advances from other funds 340,856 340,856 Retainage payable 27,622 0 Total Liabilities 1,334,471 1,312,493 FUND BALANCE: Reserve for encumbrances 68,380 11,130 Reserve for claims 853,502 0 Unreserved: Designated for future years' expenditures 1,136,336 690,000 Undesignated 0 343,891 Total Fund Balance 2,058,218 1,045,021 TOTAL LIABILITIES AND FUND BALANCE $ 3.392,689 $ 2,357,514 (86) COUNTY OF WELD STATE OF COLORADO CAPITAL PROJECTS FUNDS CAPITAL EXPENDITURES FUND Schedule of Revenues and Expenditures, Budget and Actual For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 budget Actual Variance Actual REVENUES: TAXES: General property tax $ 950,000 $ 950,511 $ 511 $ 792,650 Specific ownership taxes 58,800 72,842 14,042 57,916 Penalties 4 interest 0 3,975 3,975 2,536 Total Taxes 1,008,800 1,027,328 18,528 853,102 INTERGOVERNMENTAL: Federal grants 300,000 236,349 (63,651) 1,685 State grants 0 58,651 58,651 0 Total Intergovernmental 300,000 295,000 (5,000) 1,685 MISCIT?dNEOUS: Earnings on deposits 50,000 75,706 25,706 39,841 Miscellaneous 0 65,551 65,551 29,291 Gain (loss) on sale of assets 170,000 2,529 (167,471) 0 Total Miscellaneous 220,000 143,786 (76,214) 69,132 TOTAL REVENUES 1,528,800 1,466,114 (62,686) 923,919 EXPENDITURES: CAPITAL OUTLAY: Buildings 2,929,931 1,832,607 1,097,324 246,893 TOTAL EXPENDITURES 2,929,931 1,832,607 1,097,324 246,893 OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS - IN: Non-departmental 700,000 1,379,690 679,690 430,000 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ (701,131) $ 1,013,197 $ 1,714,328 $ 1,107,026 (87) COLORADO (88) A �? 1 1 • w r ,'Fp p�y`d pr�'� + q .,Nm#' M1,. r, a Y "`.s r ar ,' '5,,.,; a!yd•, �: ' !'P i, rras g,5;,;y r, A t .n, aR,b t ! r'' t y�? d' : Isar iPAIstt'} 2'w rL,i ',N,b '-'4,* y�k5,i wr9rrg4.4%tr a.n 1Vd Nrt'r N+si. rhr.:i! 4rh1 'Q!'rf . .. x, aka." 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(89) (AUNTY OF WELD STATE OF COLORADO ENTERPRISE FUND AMBULANCE FUND BALANCE SHEET December 31, 1991 With Comparative Amounts as of December 31, 1990 1991 1990 ASSETS CURRENT ASSETS: Cash and short-term investments $ 414,225 $ 396,986 Receivables (net of allowance for uncollectibles): Accounts - ambulance services 39,777 139,872 Accounts - other 1,238 1,508 Due from other county funds 6,070 10,297 Total Current Assets 461,310 548,663 FIXED ASSETS: Machinery and equipment 463,932 391,279 Accumulated depreciation (176,170) (181,351) Total Fixed Assets - Net 287,762 209,928 TOTAL ASSETS $ 749,072 $ 758,591 LIABILITIES AND FUND EQUITY CURRENT LIABILITIES: Accounts payable E 10,789 E 45,009 Accrued liabilities 81,206 79,959 Due to other County funds 7,142 1,984 Total Current Liabilities 99,137 126,952 FUND EQUITY: Contributed capital 89,021 98,334 Retained earnings 404,305 533,305 Reserved retained earnings 156,609 0 Total Fund Equity 649,935 631,639 TOTAL LIABILITIES AND FUND EQUITY $ 749,072 $ 758,591 (90) COUNTY OF WELD STATE OF COLORADO ENTERPRISE FUND AIIBUTANCE FUND Schedule of Revenues and Expenses Compared with Budget For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual OPERATING REVENUE: Rescue unit fees $ 1,975,311 $ 1,980,303 $ 4,992 $ 1,768,624 OPERATING EXPENSES: Personnel services 870,750 869,135 1,615 801,586 Contractual services 78,324 74,441 3,883 74,484 Supplies 79,454 80,196 (742) 88,532 Repair and maintenance 81,758 51,985 29,773 62,341 632,986 727,303 (94,317) 551,654 Bed debt expense 161,301 159,946 1,355 143,265 Other Depreciation 72,700 65,994 6,706 67,014 TOTAL OPERATING EXPENSES 1,977,273 2,029,000 (51,727) 1,788,876 OPERATING LOSS (1,962) (48,697) (46,735) (20,252) NONOPERATING REVENUE (EXPENSES): 47,913 0 State grants 0 47,913 Earnings on deposits 0 14,401 14,401 14,084 Other 0 7,845 7,845 794 Donations 0 4,947 4,947 500 Gain/(loss) on sale of assets 0 1,200 1,200 (12,302) NET NONOPERATING REVENUES 0 76,306 76,306 3,076 NET INCOME (LOSS) $ (1,962) $ 27,609 $ 29,571 $ (17,176) (91) COLORADO t s M t ]"vex ,Jt I 4'3,4 i wn°YS"{ t f ff ;4N, ,I, P ;14 { , y"k :a . 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' 7 a F ,y t �4 I�: • •w url ,, lY� n +w. u�' ml ' 4' ," %F4 �„� yl�rk„, ''.:,;',:a,,:;'-i.,, , ..',',";.4rr' $$tV S: 3y l t 1i rV um r•�„ >L.e a "5r "KN5IM1 a s;y r.w+; `�"'�`£r r uxN.imf�"I'{" Ih' r ' r «, `i y,u, .,t;44 a;, µ 4 .. y t + '[d1 ^: i '" r yf .4, .y 4,, •I 4v Sp Erx4Vt £A+.p!I :, : " , rG < 'r!,'n tytl rvp tp , ", r ',II;'‘, " ! + . I V f • '' .e. ,I :i " m Yt4 ` r v4 t£ n { .,. 14 f f 4,:•,"� - ,+y3 , l 4 V' 1 {4 y I LL i 3 I. u } y a PP y COUNTY OF WELD STATE OF COLORADO INTERNAL SERVICE FUNDS EXPLANATIONS OF INDIVIDUAL FUNDS December 31, 1991 Motor Vehicle Fund: This fund accounts for the revenue and costs generated by equipment and vehicles rented to the Road and Bridge Fund and to various departments of other County funds. Health Insurance Fund: This fund accounts for the County's self-insured dental and vision coverage. Revenue is generated from contributions from the employees of the County. Disbursements are made after insured claims have been verified and approved. Printing and Supply Fund: This fund accounts for revenue and costs associated with providing printing services and the supply and stores function of the County. Computer Services Fund: This fund accounts for all data processing services provided to the County and other agencies on a cost-reimbursement basis. Insurance Fund: This fund accounts for all insurance costs for the County, except health insurance. The program is a combination of insured risks and protected self-insurance risks. PBX Fund: This fund accounts for all phone costs provided to the County and other outside agencies on a cost-reimbursement basis. (93) COUNTY OF WELD STATE OF COLORADO INTERNAL SERVICE FUNDS COMBINING BALANCE SHEET December 31, 1991 With Comparative Actual Amounts as of December 31, 1990 Health Motor Vehicle Insurance Printing and Fund Fund Supply Fund ASSETS CURRENT ASSETS: Cash and short-term investments $ 355,626 $ 185,187 $ 67,214 Receivables (net of allowance for uncollectibles): Current property tax 0 0 0 Delinquent property tax 0 0 0 Accounts 49,575 282 5,027 Due from other County funds 203,629 0 12,500 Inventories 14,873 0 98,345 Other assets 0 0 0 Total Current Assets 623,703 185,469 183,086 FIRED ASSETS: Land 1,353,934 0 0 Buildings 2,643,959 0 0 Improvements other than buildings 215,999 0 0 Machinery and equipment 11,903,729 0 8,677 Accumulated depreciation (7,199,781) 0 (8,418) Total Fixed Assets - Nat 8,917,840 0 259 TOTAL ASSETS $ 9,541,543 $ 185,469 $ 183,345 LIABILITIES AND FUND EQUITY CURRENT LIABILITIES: Accounts payable $ 306,836 $ 5,043 $ 5,586 Accrued liabilities 0 0 2,365 Due to other County funds 417 23,125 32 Deferred revenue 0 0 0 Total Current Liabilities 307,253 28,168 7,983 FUND EQUITY: Contributed capital 7,619,671 0 120,946 Retained earnings 1,481,409 88,781 29,547 Reserved retained earnings 133,210 68,520 24,869 Total Fund Equity 9,234,290 157,301 175,362 TOTAL LIABILITIES AND FUND EQUITY $ 9,541,543 $ 185,469 E 183,345 (94) TOTALS Computer Services Insurance PBX December 31 December 31 Fund Fund Fund 1991 1990 $ 706,743 $ 1,301,748 $ 137,772 $ 2,754,290 $ 3,019,672 O 587,183 0 587,183 587,616 0 15,150 0 15,150 18,643 4,376 3,501 6,801 69,562 112,343 3,309 4,743 39,067 263,248 129,519 0 0 0 113,218 93,327 3,600 102,253 0 105,853 181,937 718,028 2,014,578 183,640 3,908,504 4,143,057 0 0 0 1,353,934 674,245 0 0 0 2,643,959 2,601,726 O 0 0 215,999 214,599 2,779,596 0 230,687 14,922,689 14,253,157 (1,610,117) 0 (139,702) (8,958,018) (9,203,112) 1,169,479 0 90,985 10,178,563 8,540,615 $ 1,887,507 $ 2,014,578 $ 274,625 $ 14,087,067 $ 12,683,672 $ 14,686 $ 7,227 $ 6,760 $ 346,138 $ 329,274 174,064 285,913 6,703 469,045 576,601 283,105 222 3 306,904 133,570 O 606,315 0 606,315 609,808 471,855 899,677 13,466 1,728,402 1,649,253 674,553 0 180,361 8,595,531 7,784,540 479,604 636,577 29,822 2,745,740 3,249,879 261,495 478,324 50,976 1,017,394 0 1,415,652 1,114,901 261,159 12,358,665 11,034,419 al $ 2,014,578 $ 274,625 $ 14,087,067 $ 12,683,672 (95) COUNTY OF WELD STATE OF COLORADO INTERNAL SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS For The Year Ended December 31, 1991 With Comparative Actual Amounts For The Year Ended December 31, 1990 Health Motor Vehicle Insurance Printing and Fund Fund Supply Fund OPERATING REVENUES: Contributions $ 0 $ 131,637 $ 0 Charges for services 3,399,257 0 175,473 Total Operating Revenues 3,399,257 131,637 175,473 OPERATING EXPENSES: Personnel services 0 0 37,846 Contractual services 1,447,314 24,475 16,214 Supplies 427,294 0 93,658 Repair and maintenance 231,312 0 27,483 Insurance and bonds 0 0 0 Claims 0 200,227 0 Other _ 39,322 5,176 0 Depreciation 1,236,608 0 144 Total Operating Expenses 3,381,850 229,878 175,345 OPERATING INCOME (LOSS) 17,407 (98,241) 128 NONOPERATING REVENUES (EXPENSES): Taxes 0 0 0 Miscellaneous 0 2,346 0 Fees 0 683 0 Farm income 653 0 0 Gain (loss) on disposition of assets 323,532 0 0 Interest expense 0 0 0 Judgements and damages 13,353 16,978 0 Total Non-Operating Revenues (Expenses) 337,538 20,007 0 INCOME (LOSS) BEFORE OPERATING TRANSFERS 354,945 (78,234) 128 OPERATING TRANSFERS: Operating transfers - in 200,000 0 0 Operating transfers - out 0 0 0 Total Operating Transfers 200,000 0 0 NET INCOME (LOSS) 554,945 (78,234) 128 RETAINED EARNINGS AT BEGINNING OF YEAR 1,059,674 235,535 54,288 RETAINED EARNINGS AT END OF YEAR $ 1,614,619 $ 157,301 $ 54,416 (96) Computer Services Insurance PBX Total Total Fund Fund Fund 1991 1990 $ 0 $ 0 $ 0 $ 131,637 $ 1,599,795 2,270,746 76,998 548,558 6,471,032 5,991,956 2,270,746 76,998 548,558 6,602,669 7,591,751 1,371,214 0 95,206 1,504,266 1,413,497 697,604 4,510 266,238 2,456,355 2,371,796 96,602 0 3,463 621,017 499,836 84,666 0 45,166 388,627 395,963 0 340,579 0 340,579 351,170 0 156,006 0 356,233 1,448,860 180,007 0 24,609 249,114 227,696 382,421 0 45,918 1,665,091 1,474,370 2,812,514 501,095 480,600 7,581,282 8,183,188 (541,768) (424,097) 67,958 (978,613) (591,437) 0 640,893 0 640,893 602,471 2,669 51,019 0 56,034 52,373 O 0 0 683 750 0 0 0 653 2,291 (45,713) 0 277,819 154,729 0 0 (30,614) (30,614) (41,739) O 56,069 0 86,400 173,665 (43,044) 747,981 (30,614) 1,031,868 944,540 (584,812) 323,884 37,344 53,255 353,103 260,000 0 0 460,000 750,458 O 0 0 0 (112,124) 260,000 0 0 460,000 638,334 (324,812) 323,884 37,344 513,255 991,437 1,065,911 791,017 43,454 3,249,879 2,258,442 $ 741,099 $ 1,114,901 $ 80,798 $ 3,763,134 $ 3,249,879 (97) COUNTY OF WE1D STATE OF COLORADO INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS For the Year Ended December 31, 1991 With Comparative Amounts For The Year Ended December 31, 1990 Motor Health Printing Computer Vehicle Insurance and Supply Services Fund Fund Fund Fund CASH FLOWS FROM OPERATING ACTIVITIES: Operating income (loss) $ 17,407 $ (98,241) $ 128 $ (541,768) Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation 1,236,608 0 144 382,421 Change in assets and liabilities: (Increase) decrease in accounts receivable 27,180 18,603 (4,930) 1,033 (Increase) decrease in inventory 4,078 0 (23,969) 0 (Increase) decrease in other assets (114,010) 150,000 (12,500) (6,909) Increase (decrease) in accounts payable 58,934 (43,336) (3,037) 6,200 Increase (decrease) in accrued liabilities 0 (220,982) 309 10,638 Increase (decrease) in other liabilities (712) (17,399) (80,056) 281,579 Total adjustments 1,212,078 (113,114) (124,039) 674,962 Net cash provided by (used for) operating activities 1,229,485 (211,355) (123,911) 133,194 CASH FLOWS FRCII NONCAPITAL FINANCING ACTIVITIES: Interest paid on borrowings 0 0 0 0 Property tax collections 0 0 0 0 Miscellaneous revenues 14,006 17,661 0 2,669 Operating transfers in 200,000 0 0 260,000 Net cash provided by (used for) noncapital financing activities 214,006 17,661 0 262,669 CASH FLOWS'FRCM CAPITAL AND RELATED FINANCING ACTIVITIES: Proceeds from sale of assets 72,174 0 0 45,867 Acquisition of capital assets (1,408,723) 0 0 (890,089) Net cash provided by (used for) capital and related financing activities (1,336,549) 0 0 (844,222) CASH FLOWS FROM INVESTING ACTIVITIES: Interest on investments 0 2,346 0 0 NET INCREASE IN CASH AND CASH EQUIVALENTS 106,942 (191,348) (123,911) (448,359) CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 248,684 376,535 191,125 1,155,102 CASH AND CASH EQUIVALENTS AT END OF YEAR $ 355,626 $ 185,187 $ 67,214 $ 706,743 Noncash investing, capital, and financing activities: The Motor Vehicle Fund received several assets contributed from the General Fixed Asset Account Group. These assets included a gravel pit and a storage shed and totalled $721,922. (98) Insurance TOTALS Fund PBX Fund 1991 1990 $ (424,097) $ 67,958 $ (978,613) $ (591,437) O 45,918 1,665,091 1,474,370 5,881 (1,060) 46,707 (110,931) O 0 (19,891) (3,424) (69,045) (5,181) (57,645) 452,247 6,756 (8,652) 16,865 30,491 101,884 595 (107,556) (46,857) (13,567) (3) 169,842 (189,306) 31,909 31,617 1,713,413 1,606,590 (392,188) 99,575 734,800 1,015,153 0 (30,614) (30,614) (41,739) 640,892 0 640,892 602,471 56,069 0 90,405 189,438 0 0 460,000 638,334 696,961 (30,614) 1,160,683 1,388,504 0 0 118,041 182,652 O (33,459) (2,332,271) (1,847,053) O (33,459) (2,214,230) (1,664,401) 51,019 0 53,365 51,918 355,792 35,502 (265,382) 791,174 945,956 102,270 3,019,672 2,228,498 $ 1,301,748 $ 137,772 $ 2,754,290 $ 3,019,672 (99) COUNTY OF IJE1D STATE OF COLORADO INTERNAL SERVICE FUNDS MOTOR VEHICLE FUND Schedule of Revenues and Expenses Compared with Budget For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual OPERATING REVENUES: Charges for service $ 2,037,289 $ 2,162,279 $ 124,990 $ 1,840,411 Reimbursement for depreciation 1,123,323 1,236,608 113,285 1,159,535 Miscellaneous 0 370 370 0 TOTAL OPERATING REVENUES 3,160,612 3,399,257 238,645 2,999,946 OPERATING EXPENSES: Contractual services 1,546,641 1,447,314 99,327 1,611,509 Supplies 291,807 427,294 (135,487) 359,573 Repair and maintenance 237,826 231,312 6,514 219,083 Other 39,322 39,322 0 47,007 Depreciation 1,203,323 1,236,608 (33,285) 1,159,527 TOTAL OPERATING EXPENSES 3,318,919 3,381,850 (62,931) 3,396,699 OPERATING INCOME (LOSS) (158,307) 17,407 175,714 (396,753) NONOPERATING REVENUES: Rents from land 0 653 653 2,291 Gain on disposition of assets 326,663 323,532 (3,131) 141,243 Compensation for loss 0 13,353 13,353 3,500 TOTAL NONOPERATING REVENUES 326,663 337,538 10,875 147,034 INCOME (LOSS) BEFORE OPERATING TRANSFERS 168,356 354,945 186,589 (249,719) OPERATING TRANSFERS - IN: Non-departmental 200,000 200,000 0 178,334 NET INCOME (LOSS) $ 368,356 $ 554,945 $ 186,589 $ (71,385) (100) COUNTY OF WEIR STATE OF COLORADO INTERNAL SERVICE FUNDS HEALTH INSURANCE FUND Schedule of Revenues and Expenses Compared with Budget For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual OPERATING REVENUES: Contributions $ 374,400 $ 131,637 $ (242,763)$ 1,599,795 OPERATING EXPENSES: Contractual services 35,000 24,475 10,525 200,955 Claims 520,000 200,227 319,773 1,332,461 Other 0 5,176 (5,176) 0 TOTAL OPERATING EXPENSES 555,000 229,878 325,122 1,533,416 OPERATING INCOME (LASS) (180,600) (98,241) 82,359 66,379 NONOPERATING REVENUES: Earnings on investments 30,000 2,346 (27,654) 2,726 Cobra revenue 0 683 683 750 Recovery of losses 0 16,978 16,978 122,066 TOTAL NONOPERATING REVENUES 30,000 20,007 (9,993) 125,542 INCOME (LOSS) BEFORE OPERATING TRANSFERS (150,600) (78,234) 72,366 191,921 OPERATING TRANSFERS - IN: Non-departmental 0 0 0 112,124 NET INCOME (LOSS) $ (150,600)$ (78,234)$ 72,366 $ 304,045 (101) COUNTY OF VELD -- STATE OF COLORADO INTERNAL SERVICE FUNDS PRINTING AND SUPPLY FUND Schedule of Revenues and Expenses Compared with Budget For the Year Ended December 31, 1991 With Comparative Actual Amounts Far the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual OPERATING REVENUES: Charges for service $ 161,714 $ 831 $ (160,883)$ 10,237 Sale of supplies 50,000 162,542 112,542 145,606 Other 0 12,100 12,100 5,000 TOTAL OPERATING REVENUES 211,714 175,473 (36,241) 160,843 OPERATING EXPENSES: Personnel services 43,706 37,846 5,860 35,407 Contractual services 12,575 16,214 (3,639) 13,367 Supplies 122,403 93,658 28,745 69,848 Repair and maintenance 36,133 27,483 8,650 16,859 Depreciation 1,000 144 856 4,250 TOTAL OPERATING EXPENSES 215,817 175,345 40,472 139,731 OPERATING INCOME (4,103) 128 4,231 21,112 NONOPERATING EXPENSE: Loss on disposition of assets 0 0 0 (1,246) NET INCOME $ (4,103)$ 128 $ 4,231 $ 19,866 • (102) COUNTY OF WELD STATE OF COLORADO INTERNAL SERVICE FUNDS COMPUTER SERVICES FUND Schedule of Revenues and Expenses Compared with Budget For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual OPERATING REVENUES: Charges for service $ 2,282,158 $ 2,270,746 $ (11,412)$ 2,246,832 Other 0 0 0 46 TOTAL OPERATING REVENUES 2,282.158 2,270,746 (11,412) 2,246,878 OPERATING EXPENSES: Personnel services 1,371,191 1,371,214 (23) 1,289,787 Contractual services 761,165 697,604 63,561 307,555 Supplies 88,351 96,602 (8,251) 66,609 Repair and maintenance 87,507 84,666 2,841 97,728 Other 180,007 180,007 0 150,346 Depreciation 396,463 382,421 14,042 279,658 TOTAL OPERATING EXPENSES 2,884,684 2,812,514 72,170 2.191,683 OPERATING INCOME (LASS) (602,526) (541,768) 60,758 55,195 NONOPERATING REVENUE (EXPENSES): Miscellaneous 0 2,669 2,669 0 Cain/(lose) on disposition of assets 0 (45.713) (45,713) 14,732 Interest expense 0 0 0 (2,469) TOTAL NONOPERATING REVENUES (EXPENSES) 0 (43,044) (43,044) 12,263 INCOME (LOSS) BEFORE OPERATING TRANSFERS (602,526) (584,812) 17,714 67,458 OPERATING TRANSFERS - IN: Non-departmental 360,000 260,000 (100,000) 460,000 NET INCOME (LOSS) $ (242,526)$ (324,812)$ (82,286)$ 527,458 (103) COUNTY OF VELD STATE OF COLORADO INTERNAL SERVICE FUNDS INSURANCE FUND Schedule of Revenues and Expenses Compared with Budget For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual OPERATING REVENUE: 76,998 $ 46,998 $ 71,389 Charges for service $ 30,000 $ OPERATING EXPENSES: Contractual services 4,900 4,510 390 1,583 Supplies 1,500 0 1,500 1,513 Insurance and bonds 323,515 340,579 (17,064) 351,170 Claims 545,250 156,006 389,244 116,399 Other 0 0 0 769 TOTAL OPERATING EXPENSES 875,165 501,095 374,070 471,434 OPERATING LOSS (845,165) (424,097) 421,068 (400,045) NONOPERATING REVENUE: General property tax 591,165 593,104 1,939 559,691 Specific ownership taxes 39,000 45,316 6,316 40,805 Penalties I interest 0 2,473 2,473 1,975 Earnings on deposits 35,000 51,019 16,019 49,192 Compensation for loss 0 56,069 56,069 48,099 TOTAL NONOPERATING REVENUES 665,165 747,981 82,816 699,762 INCOME (LOSS) BEFORE OPERATING TRANSFERS (180,000) 323,884 503,884 299,717 OPERATING TRANSFERS - OUT: 0 0 0 (112,124) Other NET INCOME (LOSS) $ (180,000)$ 323,884 $ 503,884 $ 187,593 (104) COUNTY OF WELD STATE OF COLORADO INTERNAL SERVICE FUNDS PBX FUND Schedule of Revenues and Expenses Compared with Budget For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1991 1991 1990 Budget Actual Variance Actual OPERATING REVENUES: Charges for service $ 537,936 $ 548,558 $ 10,622 $ 512,900 OPERATING EXPENSES: Personnel services 97,616 95,206 2,410 88,303 Contractual services 254,707 266,238 (11,531) 236,827 Supplies 4,168 3,463 705 2,293 Repair and maintenance 75,450 45,166 30,284 62,293 Other 24,336 24,609 (273) 29,574 Depreciation 45,947 45,918 29 30,935 TOTAL OPERATING EXPENSES 502,224 480,600 21,624 450,225 OPERATING INCOME 35,712 67,958 32,246 62,675 NONOPERATING REVENUE (EXPENSE): Other 0 0 0 455 Interest (34,645) (30,614) 4,031 (39,270) NET NONOPERATING EXPENSE (34,645) (30,614) 4,031 (38,815) NET INCOME $ 1,067 $ 37,344 $ 36,277 $ 23,860 (105) COLORADO (106) k d'J i�} ehh'�i'i 'Y, a'I`M'}„q�'3%Y_ Abs., AI`i f 'ii'l Mne S 4,r`' .s :I i % Y Tr ^M+ • ', 4 s ,'•'..,1": • ,J ' " 1' *y $ d iu' 't 1 , a rx< E,14 m aY''' a ,c4 alral 7x�y, e V" x � Jii '4 414w1,' Fl,'L4,,1k44..1" htia y Y Llhk' Vf"t yv`f t ly 0,4; 44,,7 4 "i kat '1^-'"�,..., K!S:ty f % ,V A k 1, e• Ila S+ e4 nrF, 4Y ie"vlh' ,�+&•)1. t i 1" U{ °₹-•';', 0 : '„,'7 ci ,,gg41N' x�`9 S 1 J d t5 w x s i• tr,� c w SJr „k•y.i m '',l& y Ik x `X' ^r . r `N ;i !� 4 fY, 4�yx , 014 t�'+��{ k r Y K\4 ( ^war V ,, riy rk"r1,4 w, + x a 9 'un F, 51w 4w< >} 5 't f ' ,, y u4,�1k .xt W 1 'n'"� B h .,o r w 4{,t "S -S �v lY x `y M n @ 'yyu� n % z t +. �n�,,s ,\ yr 1 x,r a.: N r. , 1 y� w a1,. �.a Ark w`': " w x �r 1,'v ¢r 1,•f{;�iJ a is w w s t Y o lq M w la4' 7 e r S r x"1 iM%h"' d 'd4.4 f f ,. 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'1 .t w'`','4.It ,11: L� ii, 1s&1lt't"t`eibt , { ' A • ,.." t. t.',S iSS rtY:, A 1,'Yifs; , .c Rptt 1 r 1, i StI 3 1, ▪ + 1 f N,w r ,,Y u: a , t1,: , t ISI 1 Y 4 x E : 1, R I• 4 . r .. COUNTY OF WELD STATE OF COLORADO TRUST AND AGENCY FUNDS EXPLANATIONS OF INDIVIDUAL FUNDS December 31, 1991 Pension Trust Fund: Weld County Retirement Fund: The Weld County Retirement Fund accounts for the defined benefit retirement pension plan which covers substantially all permanent, full-time employees of Weld County. Expendable Trust Funds: North Colorado Medical Center Trust Fund: This fund accounts for the revenue and related capital expenditures as required by the North Colorado Medical Center Board of Trustees, an autonomous board responsible for administering the operations of the hospital. Employee Flexible Spending Fund: This fund accounts for the voluntary tax sheltered payment of unreimbursed insurance claims. Employee contributions are refunded upon submission of unreimbursed claims. Nonexpendable Trust Fund: Weld County Finance Corporation: This component unit functions solely to acquire real estate and construct buildings to lease to the County and others. Agency Funds: General Agency Fund: This fund accounts for all monies collected (principally tax collections) by the Weld County Treasurer for various other local governmental units within the County. Payroll Agency Fund: This fund accounts for the accumulation of County payrolls and related withholdings. Disbursements are made to the appropriate financial institutions through the payroll direct deposit system and the various vendors for the withholdings. Deferred Compensation Fund: This fund accounts for, and invests, the accumulation of voluntary employee contributions. Pursuant to Internal Revenue Code Section 457, the funds are the property of Weld County until such time as the employee terminates or otherwise qualifies for payment through the plan guidelines. Emergency Telephone Service: This fund accounts for the E-911 function in the County which serves all emergency agencies of the County. (107) COUNTY OF WELD STATE OF COLORADO TRUST AND AGENCY FUNDS COMBINING BALANCE SBEET December 31, 1991 With Comparative Amounts as of December 31, 1990 Nonexpendable Pension Trust Expendable Trust Trust Weld County North Colorado Employee Weld Retirement Medical Flexible Finance Fund Trust Fund Spending Corporation ASSETS ASSETS: Cash and short-term investments $ 479,394 $ 1,037,630 $ 28,096 $ 228,690 Investments 29,026,735 0 0 0 Accounts Receivables (net of allowance for uncollectibles) 348,645 4,136 0 0 Due from other County funds 0 0 0 0 Advances to other funds 0 0 0 140,856 Other assets 0 0 0 0 Land 0 0 0 498,542 Buildings 0 0 0 962,962 Accumulated depreciation 0 0 0 (270,000) TOTAL ASSETS $ 29,854,774 $ 1,041,766 $ 28,096 E 1,561,050 LIABILITIES AND FUND BALANCES LIABILITIES: 86,681 $ 0 $ 6,314 $ 0 Accounts payable $ 0 0 Due to other governments 0 0 Due to other County funds 0 0 21,782 0 0 0 0 1,344,612 Long term debt 0 0 0 0 Deferred compensation payable Total Liabilities 86,681 0 28,096 1,344,612 FUND BALANCES: 0 0 Reserve for employee benefits 25,506,910 0 Unreserved 4,261,183 1,041,766 0 216,438 Total Fund Balances 29,768,093 1,041,766 0 216,438 TOTAL LIABILITIES AND FUND BALANCE $ 29,854,774 $ 1,041,766 $ 28,096 $ 1,561,050 (108) Agency TOTALS General Payroll Deferred Emergency Agency Agency Compensation Telephone December 31 December 31 Fund Fund Fund Service 1991 1990 $ 2,208,737 $ 243,157 $ 0 $ 178,896 $ 4,404,600 $ 4,792,683 O 0 1,383,236 0 30,409,971 28,551,334 O 0 0 28,443 381,224 474,599 0 22,815 0 0 22,815 41,505 0 0 0 0 140,856 140,856 O 0 0 0 0 79,109 0 0 0 0 498,542 498,542 0 0 0 0 962,962 1,285,597 O 0 0 0 (270,000) (227,550) $ 2,208,737 $ 265,972 $ 1,383,236 $ 207,339 $ 36,550,970 $ 35,636,675 $ 23,372 $ 265,640 $ 0 $ 0 $ 382,007 $ 389,891 2,185,365 0 0 206,649 2,392,014 2,917,435 0 332 0 690 22,804 19,114 0 0 0 0 1,344,612 1,584,872 O 0 1,383,236 0 1,383,236 1,158,910 2,208,737 265,972 1,383,236 207,339 5,524,673 6,070,222 0 0 0 0 25,506,910 22,253,521 O 0 0 0 5,519,387 7,312,932 O 0 0 0 31,026,297 29,566,453 $ 2,208,737 $ 265,972 $ 1,383,236 $ 207,339 $ 36,550,970 $ 35,636,675 (109) COUNT' OF WELD STATE OF COLORADO TRUST AND AGENCY FUNDS PENSION TRUST FUND STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCES For The Year Ended December 31, 1991 With Comparative Actual Amounts For The Year Ended December 31, 1990 Weld County Retirement Fund 1991 1990 OPERATING REVENUES: Earnings on investments $ 1,313,859 $ 1,424,273 Contributions 2,066,582 1,920,878 Total Operating Revenues 3,380,441 3,345,151 OPERATING EXPENSES: Benefit payments 1,108,835 965,072 Refunds 290,815 311,494 Audit fees 2,000 2,000 Actuarial fees 68,047 58,887 Trustee fees 115,652 100,249 Other 4,532 2,030 Total Operating Expenses 1,589,881 1,439,732 NET INCOME 1,790,560 1,905,419 FUND BALANCE AT BEGINNING OF YEAR 27,977,533 26,072,114 FUND BALANCE AT END OF YEAR $ 29,768,093 $ 27,977,533 (110) COUNTY OF WELD STATE OF COLORADO TRUST AND AGENCY FUNDS ALL EXPENDABLE TRUST FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES For The Year Ended December 31, 1991 With Comparative Actual Amounts For The Year Ended December 31, 1990 North Colorado Employee Medical Center Flexible TOTALS Trust Fund Spending 1991 1990 REVENUES: Taxes $ 146 $ 0 $ 146 $ 108 Contributions 0 233,590 233,590 208,500 Earnings on investments 63,757 0 63,757 109,126 Total Revenues 63,903 233,590 297,493 317,734 EXPENDITURES: Claims 0 21,695 21,695 189,719 Reimbursements 264,715 211,895 476,610 1,014,701 Total Expenditures 264,715 233,590 498,305 1,204,420 EXCESS OF REVENUES OVER (UNDER) (200,812) 0 (200,812) (886,686) EXPENDITURES FUND •At4NCES AT BEGINNING OF YEAR 1,242,578 0 1,242,578 2,129,264 FUND BALANCES AT END OF YEAR $ 1,041,766 $ 0 $ 1,041,766 $ 1,242,578 (111) COUNTY OF WELD STATE OF COLORADO TRUST AND AGENCY FUNDS NONEXPENDABLE TRUST FUND Statement of Revenues, Expenses, and Changes in Fund Balance For the Year Ended December 31, 1991 With Comparative Actual Amounts For the Year Ended December 31, 1990 1991 1990 Actual Actual REVENUES: CHARGES FOR SERVICES: Rents from buildings $ 323,927 $ 341,065 Other 2,022 2,460 Total Charges for Services 325,949 343,525 MISCELLANEOUS: Earnings on deposits 17,936 341 TOTAL REVENUES 343,885 343,866 EXPENSES: CONTRACTUAL SERVICES: Other 2,040 2,182 DEPRECIATION: Other 105,850 105,850 DEBT SERVICE: Other 106,665 141,529 TOTAL EXPENSES 214,555 249,561 NET INCOME 129,330 94,305 FUND BALANCE AT BEGINNING OF YEAR 346,343 252,038 Residual Equity Transfer (259,235) 0 FUND RAT CE AT END OF YEAR E 216,438 _S___11_2_,I6343 (112) COUNTY OF t1EL: STATE OF COLORADO COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS For the Year Ended Decmember 31, 1991 Balance Balance GENERAL AGENCY FUND 1/01/91 Additions Deductions 12/31/91 ASSETS: Cash $ 2,740,107 $229,142,196 $229,673,566 $ 2,208,737 LIABILITIES: Accounts payable $ 81,072 $ 1,482,000 $ 1,539,700 $ 23,372 Due to other governments 2,659,035 227,660,196 228,133,866 2,185,365 TOTAL LIABILITIES $ 2,740,107 $229,142,196 $229,673,566 $ 2,208,737 PAYROLL AGENCY FUND ASSETS: Cash $ 191,663 $ 23,661,946 $ 23,610,452 $ 243,157 Due from other County funds 41,505 1,923,650 1,942,340 22,815 TOTAL ASSETS $ 233,168 $ 25,585,596 $ 25,552,792 $ 265,972 LIABILITIES: Accounts payable $ 232,835 $ 25,224,558 $ 25,191,753 $ 265,640 Due to other County funds 333 361,038 361,039 332 TOTAL LIABILITIES $ 233,168 $ 25,585,596 $ 25,552,792 $ 265,972 DEFERRED COMPENSATION FUND ASSETS: Investments $ 1,158,910 $ 299,358 $ 75,032 $ 1,383,236 LIABILITIES: Deferred compensation payable $ 1,158,910 $ 299,358 $ 75,032 $ 1,383,236 EMERGENCY TELEPHONE SERVICE ASSETS: Cash $ 202,424 $ 580,000 $ 603,528 $ 178,896 Accounts Receivable 55,976 27,729 55,262 28,443 TOTAL ASSETS $ 258,400 $ 607,729 $ 658,790 $ 207,339 LIABILITIES: Due to other governments $ 258,400 $ 607,039 $ 658,790 $ 206,649 Due to other County funds 0 690 0 690 TOTAL LIABLITIES $ 258,400 $ 607,729 $ 658,790 $ 207,339 TOTAL - ALL AGENCY FUNDS ASSETS Cash $ 3,134,194 $253,384,142 $253,887,546 $ 2,630,790 Investments 1,158,910 299,358 75,032 1,383,236 Accounts receivable 55,976 27,729 55,262 28,443 Due from other governments 41,505 1,923,650 1,942,340 22,815 TOTAL ASSETS $ 4,390,585 $255,634,879 $255,960,180 $ 4,065,284 LIABILITIES Accounts payable $ 313,907 $ 26,706,558 $ 26,731,453 $ 289,012 Due to other governments 2,917,435 228,267,235 228,792,656 2,392,014 Due to other County funds 333 361,728 361,039 1,022 Deferred compensation payable 1,158,910 299,358 75,032 1,383,236 TOTAL LIABILITIES $ 4,390,585 $255,634,879 $255,960,180 $ 4,065,284 (113) COLORADO q v , v vx. f { w, a! f,. t• 1 w nt �T.�,Pid y � Y.tv,r'?,,tc .ti "SSt%vYl IP my'.0 fASSL ti4 Isr -4i7av,e4' ..e\i Ajmo., 0, 1ittis.�illOkolc v t rgd��an`Li4,,,,•�"n'5 b "✓t ;: ,R a r,,{(, a+ �L y�p s - r v t I rt t ,,yyf P{ gt .I p, " r' bt'vVd" ki }k Ta X � !7'xv"1r S4 r,wi • , Ttrtd D° w 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' .�,a;?.:., '',., '''''' ar. ,, COUNTY OF WELD STATE OF COLORADO GENERAL FIXED ASSETS ACCOUNT GROUP SCHEDULE OF GENERAL FIRED ASSETS - BY SOURCE December 31, 1991 With Comparative Totals as of December 31, 1990 1991 1990 GENERAL FIRED ASSETS: Land $ 3,088,834 $ 3,040,338 Buildings 20,285,481 19,036,325 Improvements other than buildings 393,290 393,290 Machinery sad equipment 4,451,851 3,986,610 Construction in progress 778,899 422,260 TOTAL ASSETS $ 28,9981355 $ 26,878,823 INVESTMENTS IN GENERAL FIXED ASSETS FROM: Current revenue $ 19,149,154 $ 17,033,662 Gifts and grants 1,900,086 1,896,046 Federal revenue sharing 7,949,115 7,949,115 TOTAL INVENTMENT IN GENERAL FIXED ASSETS $ 281998,355 $ 26,878,823 (115) COUNTY OF WELD STATE OF COLORADO - GENERAL FIND ASSETS SCHEDULE OF GENERAL FIXED ASSETS - BY FUNCTION AND ACTIVITY December 31, 1991 With Comparative Totals by Function at December 31, 1990 Land Equipment 6 Construction TOTALS Land Improvements Buildings Furniture In Progress 1991 1990 GENERAL GOVERNMENT: County Commissioners $ 0$ 0$ 0$ 18,011E 0$ 18,011E 15,437 Clerk to the Board 0 0 0 28,874 0 28,874 28,145 County Attorney 0 0 0 6,287 0 6,287 5,653 Planning and zoning 0 0 0 9,905 0 9,905 9,049 General accounting 0 0 0 2,932 0 2,932 2,932 Financial administration 0 0 0 3,727 0 3,727 92,732 County Clerk 0 0 0 347,145 0 347,145 348,888 Elections and registration 0 0 0 19,983 0 19,983 20,906 County Treasurer 0 0 0 21,391 0 21,391 19,982 County Assessor 0 0 0 40,065 0 40,065 40,065 County Council 0 0 0 1,207 0 1,207 1,207 Personnel 0 0 0 5,408 0 5,408 4,313 Maintenance of buildings/grounds 0 0 0 50,205 0 50,205 51,446 Communications services 0 0 0 1,178,998 706,632 1,885,630 991,352 Purchasing 0 0 0 155,299 0 155,299 5,471 Other - 0 0 0 86,890 0 86,890 82,277 Buildings 2,648,030 127,251 16,286,995 91,703 54,952 19,208,931 18,767,431 Total General Government 2,648,030 127,251 16,286,995 2,068,030 761,584 21,891,890 20,487,286 JUDICIAL: District Attorney 0 0 0 34,448 0 34,448 26,081 PUBLIC SAFETY: Sheriff administration 0 0 0 270,714 0 270,714 273,162 Task force 0 0 0 9,717 0 9,717 0 County Coroner 0 0 0 3,344 0 3,344 950 Building inspection 0 0 0 621 0 621 621 Office of emergency management 0 0 0 44,018 0 44,018 44,018 Total Public Safety 0 0 0 328,414 0 328,414 318,751 HEALTH AND HOSPITALS: Health 162,369 15,068 134,344 157,821 0 469,602 482,427 Ambulance services 48,496 7,513 118,600 5,410 17,315 197,334 128,183 Total Health and Hospitals 210,865 22,581 252,944 163,231 17,315 666,936 610,610 COUNTY ROADS AND HIGHWAYS: Highways and streets 0 11,669 0 66,943 0 78,612 76,069 PUBLIC WELFARE: Public welfare (social services) 170,318 12,629 778,228 195,642 0 1,156,817 1,155,971 AUXILIARY SERVICES: Extension service 200 0 770,575 11,929 0 782,704 782,704 Exhibition building 0 91,071 225,897 22,014 0 338,982 338,982 Veterans office 0 0 0 747 0 747 747 Missile site park 0 91,310 0 29,122 0 120,432 133,469 Delinquents i other institutions 0 0 58,573 625 0 59,198 56,948 Crime control and investigation 0 0 1,440 0 0 1,440 1,440 Libraries 19,207 8,395 1,177,216 527,076 0 1,731,894 1,449,289 JTPA technical assistance 40,214 28,384 733,613 993,290 0 1,795,501 1,430,136 General administration 0 0 0 10,340 0 10,340 10,340 Total Auxiliary Services 59,621 219,160 2,967,314 1,595,143 0 4,841,238 4,204,055 TOTAL GENERAL FIXED ASSETS AtinrATED TO FUNCTIONS $ 3,088,834 $ 393,290 $20,285,481 $ 4,451,851 $ 778,899 $28,998,355 $26,878,823 (116) COUNTY OF WED STATE OF COLORADO GENERAL FIXED ASSETS SCHEDULE OF CHANGES IN GENERAL FIRED ASSETS - BY FUNCTION AND ACTIVITY For the Year Ended December 31, 1991 General General Fixed Assets Fixed Assets 12/31/90 Additions Deletions 12/31/91 GENERAL GOVERNMENT: County Commissioners $ 15,437E 2,574E 0$ 18,011 Clerk to the Board 28,145 729 0 28,874 County Attorney 5,653 634 0 6,287 Planning and zoning 9,049 856 0 9,905 General accounting 2,932 0 0 2,932 Financial administration 92,732 2,136 91,141 3,727 County Clerk 348,888 6,118 7,861 347,145 Elections and registration 20,906 0 923 19,983 County Treasurer 19,982 2,409 1,000 21,391 County Assessor 40,065 0 0 40,065 County Council 1,207 0 0 1,207 Personnel 4,313 3,395 2,300 5,408 Maintenance of buildings/grounds 51,446 0 1,241 50,205 Communications services 991,352 1,256,631 362,352 1,885,631 Purchasing 5,471 182,411 32,583 155,299 Other 82,277 7,830 3,217 86,890 Buildings 18,767,431 697,891 256,392 19,208,930 Total General Government 20,487,286 2,163,614 759,010 21,891,890 JUDICIAL: District Attorney 26,081 8,367 0 34,448 PUBLIC SAFETY: Sheriff administration 273,162 21,060 23,508 270,714 Task force 0 9,717 0 9,717 County Coroner 950 2,394 0 3,344 Building inspection 621 0 0 621 Office of emergency management 44,018 0 0 44,018 Total Public Safety 318,751 33,171 23,508 328,414 HEALTH AND HOSPITALS: Health 482,427 14,444 27,269 469,602 Ambulance services 128,183 101,561 32,410 197,334 Total Health and Hospitals 610,610 116,005 59,679 666,936 COUNTY ROADS AND HIGHWAYS: Highways and streets 76,069 2,543 0 78,612 PUBLIC WELFARE: Public welfare (social services) 1,155,971 846 0 1,156,817 AUXILIARY SERVICES: Extension service 782,704 0 0 782,704 Exhibition building 338,982 0 0 338,982 Veterans office 747 0 0 747 Missile site park 133,468 24,417 37,453 120,432 Delinquents & other institutions 56,948 2,250 0 59,198 Crime control and investigation 1,440 0 0 1,440 Libraries 1,449,289 292,684 10,079 1,731,894 JTPA technical assistance 1,430,137 479,661 114,297 1,795,501 General administration 10,340 0 0 10,340 Total Auxiliary Services 4,204,055 799,012 161,829 4,841,238 TOTAL GENERAL FIRED ASSETS AsS MATED TO FUNCTIONS $ 26,878,823 $ 3,123,558 $ 1,004,026 $28,998,355 (117) Wilk COLORADO (118) 1 ?nl '4.wN t x ar �+ M.v'?x.+ a�°�' { ;41 4 .trt ,*„s Yk:: 44, ?0:14 + n '4,,e,: ;Tic,. , 1 d. ) 3d E „X 1i 4A +' 4 s u" pY,,, vd ''',"!/:::404:11,i44 Y } .X. :x a , #� § :k+�'pr yrv,n I V `¢,�₹ {'r Po ''' A- S r fi„ `J' ° " y t'. 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COUNTT OF WELD STATE OF COLORADO Tables Relating to Bonded Debt (Unaudited) December 31, 1991 NOTE: Weld County is without bonded debt and, accordingly, the following statistical tables are not presented: A. Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita - Last Ten Years B. Ratio of Annual Debt Service for General Bonded Debt to Total General Expenditures - Last Ten Years C. Revenue Bond Coverage - Last Ten Years (121) COUNTY OF WELD STATE OF COLORADO General Governmental Expenditures by Function (Unaudited) Last Ten Years County Public General Public Roads 6 Health & Year Goverment Safety Highways Welfare 1982 $ 5,400,021 $ 5,229,851 $ 6,997,923 $12,875,917 1983 $ 5,725,137 $ 5,575,881 $ 7,716,877 $13,961,545 1984 $ 6,082,536 $ 6,294,660 $ 8,136,114 $13,799,706 1985 $ 6,120,744 $ 7,283,096 $ 8,547,979 $13,748,609 1986 $ 6,516,851 $ 7,272,935 $ 8,505,739 $14,660,502 1987 $ 6,819,165 $ 6,924,599 $ 9,876.346 $14,789,034 1988 $ 7,251,985 $ 7,869,950 $ 8,292,283 $20,156,719 1989 $ 7,244,820 $ 8,607,683 $10,371,933 $20,693,130 1990 $ 8,112,753 $ 9,749,362 $11,147,191 $23,641,401 1991 $ 8,780,727 $10,804,861 $11,412,048 $26,818,985 General Revenue by Source (Unaudited) Last Ten Years Licenses Intergovernmental Year Taxes and Permits Revenue 1982 $ 13,166,821 $ 463,542 $ 17,204,249 1983 $ 14,467,200 $ 635,645 $ 18,679,901 1984 $ 15,932,964 $ 669,934 $ 19,284,616 1985 $ 16,308,828 $ 716,130 $ 19,890,173 1986 $ 17,888,662 $ 581,360 $ 20,720,989 1987 $ 18,846,835 $ 613,026 $ 20,789,309 1988 $ 19,614,179 $ 575,744 $ 27,359,869 1989 $ 21,192,869 $ 608,224 $ 29,296,166 1990 $ 22,300,072 $ 597,294 $ 34,488,199 1991 $ 23,867,746 $ 647,634 $ 37,805,169 (122) Auxiliary Debt Intragovernmental Total Services** Capital Outlay Service Expenditures Miscellaneous Expenditures $ 3,709,018 $ 485,735 $ * $ 375,305 $ 338,637 $ 35,412,407 $ 3,856,846 $ 379,684 $ 2,274 $ 431,789 $ 685,246 $ 38,335,279 $ 3,954,896 $ 1,347,365 $1,018,741 $ 415,102 $ 1,074,232 $ 42,123,352 $ 4,596,197 $ 1,515,560 $ 88,500 $ 465,517 $ 1,647,115 $ 44,013,317 $ 4,234,193 $ 1,397,988 $ 252,753 $ 488,119 $ 1,401,846 $ 44,730,926 $ 4,735,582 $ 1,637,272 $ 200,263 $ 594,982 $ 3,550,550 $ 49,127,728 $ 6,261,841 $ 3,740,305 $ 242,953 $ 720,201 $ 2,251,269 $ 56,787,506 $ 7,194,666 $ 2,126,620 $ 467,344 $ 788,412 $ 1,987,768 $ 59,482,376 $ 8,528,763 $ 679,565 $ 485,929 $ 741,208 $ 1,713,701 $ 64,799,873 $ 7,761,470 $ 2,164,396 $ 461,193 $ 810,111 $ 1,129,079 $ 70,142,870 * Information not available. **Auxiliary Services includes culture and recreation, conservation of natural resources, and economic assistance. General governmental expenditures include expenditures of General, Special Revenue, Capital Projects, and Expendable Trust Funds. Charges for Fines and Miscellaneous Services Forfeitures Revenue Fees Total Revenue $ 1,151,453 $ 6,792 $ 2,995,740 $ 1,160,740 $ 36,149,337 $ 1,406,359 $ 26,667 $ 2,543,940 $ 1,305,116 $ 39,064,828 $ 1,541,520 $ 37,592 $ 3,948,342 $ 1,533,455 $ 42,948.423 $ 1,673,283 $ 78,261 $ 3,756,703 $ 1,631,937 $ 44,055,315 $ 1,742,650 $ 67,198 $ 3,775,144 $ 1,680,356 $ 46,456.359 $ 1,149,717 $ 76,465 $ 5,915,868 $ 1,711,894 $ 49,103,114 $ 1,632,229 $ 35,469 $ 5,552,233 $ 1,693,026 $ 56,462,749 $ 1,952,168 $ 66,635 $ 4,977,219 $ 1,896,373 $ 59,989,654 $ 2,102,201 $ 66,941 $ 4,502,642 $ 2,221,264 $ 66,278,613 $ 1,975,095 $ 56,652 $ 4,121,565 $ 2,473,394 $ 70,947,255 General revenue includes revenue of General, Special Revenue, Capital Projects and Expendable Trust Funds. (123) COUNTY OF WELD STATE OF COLORADO Property Value, Construction, Bank Deposits and Other Economic Indicators (Unaudited) Last Eight Years 1984 1985 1986 1987 1988 1989 1990 1991 Property Value - estimated actual value (millions)$ 3,835.0 $ 4,133.7 $ 4,225.0 $ 5,281.1 $ 5,777.3 $ 5,771.6 $5,572.7 $ 6,273.9 (3) Building Permits 2,450 2,519 2,113 2,131 1,836 1,999 1,670 1,923 (2) Estimated Construction (millions) $ * * * * $ 30.2 * $ 65.9 * (2) Bank Deposits (millions) $ * $ 985.4 * $ 676.3 $ 693.3 $ 753.7 $ 756.9 $ 905.1 (1) Retail Sales (millions) $ 1,022.9 $ 1,118.0 $ 1,044.1 $ 1,503.8 $ 1,649.8 $ 1,711.1 $1,744.9 $ 2,282.0 (1) Value of Crop Production (millions) $ 284.5 $ 191.0 * $ 864.6 * * * * (1) * Information not available. Data Sources: (1) EDAP - Greeley/Weld Economic Development Action Partnership. (2) Weld County Planning and Building Inspection Departments. (3) Weld County Comprehensive Annual Financial Report (124) COUNTY OF WELD STATE OF COLORADO Property Tax Levies and Collections (Unaudited) Last Ten Years Total Total Current Percent Delinquent Total Outstanding Levy Collection Original Tax Tax of Levy Tax Tax Delinquent Year Year Levy Collections Collected Collections Collections Taxes 1981 1982 $ 13,252,865 $ 13,169,249 99.37 $ 81,490 $ 13,250,739 $ 69,656 1982 1983 $ 14,399,734 $ 14,307,719 99.36 $ 97,625 $ 14,405,344 $154,546 1983 1984 $ 15,119,720 $ 14,985,503 99.11 $131,428 $ 15,116,931 $212,504 1984 1985 $ 15,875,706 $ 15,469,833 97.44 $ 28,931 $ 15,498,764 $307,203 1985 1986 $ 17,147,925 $ 17,013,025 99.20 $ 84,065 $ 17,097,090 $404,559 1986 1987 $ 18,005,273 $ 17,756,037 98.60 $296,802 $ 18,052,839 $439,749 1987 1988 $ 18,931,528 $ 18,506,143 97.75 $ 66,022 $ 18,572,165 $376,500 1988 1989 $ 20,534,080 $ 20,153,920 98.15 $ 61,419 $ 20,215,339 $420,669 1989 1990 $ 21,336,977 $ 21,037,446 98.60 $ 87,901 $ 21,125,347 $862,040 (3) 1990 1991 $ 22,459,831 $ 22,228,600 98.97 $311,671 $ 22,540,271 $886,342 (3) A d and Estimated Actual Value of Taxable Property (Unaudited) Last Ten Years Real Property (1) Personal Property (2) Total Levy Assessed Estimated Assessed Estimated Assessed Estimated Year Value Actual Value Value Actual Value Value(4) Actual Value 1982 $ 685,414,640 $2,284,715,466 $ 86,357,130 $ 713,785,433 $ 771,771,770 $2,998,500,899 1983 $ 778,637,950 $3,707,799,761 $ 91,815,550 $ 316,605,345 $ 870,453,500 $4,024,405,106 1984 $ 764,916,130 $3,642,457,761 $ 55,831,700 $ 192,523,103 $ 820,747,830 $3,834,980,864 1985 $ 819,535,750 $3,902,551,190 $ 67,028,500 $ 231,132,759 $ 886,564,250 $4,133,683,949 1986 $ 836,455,500 $3,983,121,428 $ 70,154,400 $ 241,911,724 $ 906,609,900 $4,225,033,152 1987 $ 899,649,790 $4,998,054,388 $ 82,078,810 $ 283,030,379 $ 981,728,600 $5,281,084,767 1988 $ 876,322,790 $5,477,017,437 $ 87,082,300 $ 300,283,793 $ 963,405,090 $5,777,301,230 1989 $ 815,536,790 $5,436,911,933 $ 97,066,530 $ 334,712,172 $ 912,603,320 $5,771,624,105 1990 $ 807,052,260 $5,627,979,497 $ 99,979,210 $ 344,755,897 $ 907,031,470 $5,972,735,394 1991 $ 845,519,470 $5,896,230,613 $ 109,525,160 $ 377,672,966 $ 955,044,630 $6,273,903,579 (1) Residential improved land and improvements at 14.34% of 1989 to June 30, 1990 replacement costs, as determined by State law. (2) Commercial improved Land, improvements, and personal property at 29% of 1989 to June 30, 1990 replacement costs, as determined by State law. (3) Total includes audit of oil and gas values understated by producers in 1990. (4) State assessed value is deducted from total assessed value as state property is not taxable. (125) COUNTY OF WELD STATE OF COLORADO Property Tax Rates and Tax Levies - Direct and Overlapping Governments (Unaudited) Last Ten Years Levy Collection School Junior Year Year Cities Districts County College Other Tax Levies 1981 1982 460.900 883.48 17.172 4.11 154.620 1982 1983 461.220 866.16 17.172 4.292 151.450 1983 1984 490.320 880.14 17.369 4.581 161.059 1984 1985 542.320 918.63 19.342 5.037 171.923 1985 1986 537.259 977.76 19.342 4.981 164.277 1986 1987 571.268 953.48 19.968 5.198 203.204 1987 1988 391.248 722.89 17.208 4.542 204.292 1988 1989 445.334 739.67 19.268 5.150 224.839 1989 1990 543.439 770.24 20.892 5.325 198.943 1990 1991 531.572 741.70 22.209 5.918 242.827 Tax Revenues 1981 1982 $3,839,640 $35,181,714 $13,252,865 $2,737,134 $3,249,326 1982 1983 $4,016,593 $37,913,573 $14,399,734 $3,686,486 $3,769,629 1983 1984 $4,125,777 $41,076,321 $15,118,907 $3,458,802 $3,960,714 1984 1985 $4,210,650 $42,366,353 $15,874,905 $3,631,540 $3,942,837 1985 1986 $4,551,381 $48,835,173 $17,147,925 $3,918,961 $5,736,561 1986 1987 $4,744,921 $52,125,601 $18,103,186 $4,232,066 $6,196,320 1987 1988 $4,895,718 $46,369,646 $18,931,528 $4,507,157 $6,626,435 1988 1989 $5,273,090 $46,746,481 $20,534,080 $4,905,770 $6,884,119 1989 1990 $5,644,875 $46,894,420 $21,336,977 $4,939,571 $6,929,833 1990 1991 $5,838,481 $45,723,479 $22,459,831 $5,449,422 $7,356,376 The basis for the property tax rates is per $1,000 assessed valuation. (126) COUNTY OF WELD STATE OF COLORADO Special Assessment Collections (Unaudited) Last Ten Years Current Current Ratio of Total Assessments Assessments Collections Outstanding Year Due Collected To Amount Due Assessments 1982 $ 13,531 $ 13,531 100% $ 14,354 1983 $ 4,098 $ 4,098 100% $ 10,256 1984 $ 1,282 $ 1,282 100% $ 8,974 1985 (1) $ 2,236 $ 2,236 100% $1,006,738 1986 (2) $ 102,009 $102,009 100% $ 931,759 1987 (3) $ 111,543 $111,543 100% $ 827,272 1988 (4) $ 132,170 $132,170 100% $ 864,373 1989 (5) $ 143,626 $143,626 100% $ 914,708 1990 (6) $ 194,773 $194,773 100% $ 794,535 1991 (7) $ 194,650 $194,650 100% $ 742,081 NOTES: (1) Road 5 Special Assessment of $1,000,000. (2) Antelope Hills Special Assessment of $27,030. (3) Indianhead Special Assessment of $7,056. (4) Northmoor Special Assessment of $94,272. (5) Antelope Hills Special Assessment 2 of $16,000. Casa Grande/Enchanted Hills Special Assessment of $150,473. Knaus Special Assessment of $27,488. (6) 71st Avenue Special Assessment of $74,600. (7) Basswood Special Assessment of $11,508. Eighty-third Avenue Special Assessment of $124,640. (127) COUNTY OF WELD STATE OF COLORADO Computation of Legal Debt Margin (Unaudited) December 31, 1991 Assessed Value, 1991 $1,057,683,330 Debt Limit 3 Percent of Assessed Value 31,730,500 Amount of Debt Applicable to Limit: Total Bonded Debt $ 0 Installment Purchase Agreements 0 Total Amount of Debt Applicable to Debt Limit 0 Legal Debt Margin $ 31,730,500 Debt Limitation: Under Section 30-35-201, Colorado Revised Statutes, 1973, the County may incur indebtedness for general County purposes in an amount not to exceed 3% of assessed valuation of all taxable property. (128) COUNTY OF WELD STATE OF COLORADO DEMOGRAPHIC STATISTICS (Unaudited) December 31, 1991 1. Population: 1970 - 89,297 1975 - 111,901 1980 - 123,438 1983 - 132,513 1984 - 131,746 1985 - 133,922 1986 - 139,947 1988 - 145,312 1990 - 131,821 2. Estimated Median Age: 26.7 (1980 Census) 28.5 (1983) 26.7 (1984) 27.8 (1985) 30.5 (1990 Census) 3. Total Personal Income For Years Available: 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 1988 - $1,810,807,000 1989 - $1,943,331,000 4. Per Capita Income For Years Available: 1972 - $ 3,891 1973 - $ 4,666 1974 - $ 5,054 1975 - $ 5,543 1977 - $ 5,081 1980 - $ 6,505 1982 - $10,411 1984 - $11,501 1988 - $13,296 1989 - $14,230 5. Median Family Income $15,805 (1980 Census) $22,921 (1983) $21,286 (1984) $23,268 (1990 eat.) 6. Population Per Household 1970 - 3.09 1980 - 2.79 1983 - 2.75 1984 - 2.79 1990 - 2.69 7. Housing Units 1970 - 28,896 1980 - 46,475 1983 - 46,059 1984 - 49,538 1990 - 51,138 Source: Greeley/Weld Economic Development Office (EDAP) (129) COUNTY OF WELD STATE OF COLORADO Principal Taxpayers (Unaudited) December 31, 1991 Par Cent 1991 Of Total Assessed Assessed Valuation Valuation $ 67,678,980 6.695 Eastman Kodak Company 27,549,500 2.725 Public Service Company U S West 14,289,400 1.41% 8,779,200 .87% A T & T Company 8,370,950 .83% Metal Container Corp 8,247,370 .82% Nat'l Hog Farm 7,119,200 .70% Union Pacific 6,265,300 .62% Panhandle Eastern 6,235,810 .62% Hewlett Packard 6,131,600 .61% Colorado Interstate Gas 160,667,310 15.89% (130) COUNTY OF WELD STATE OF COLORADO Miscellaneous Statistics (Unaudited) December 31, 1991 1. Date of Incorporation: 1861 2. Form of Government: Home Rule Charter 3. Date Present Charter Adopted January 1, 1976 4. Area - Square Miles: 4,004 square miles 5. County Seat: City of Greeley 6. Employees as of December 31, 1991 Elected Officials - 11 Division Beads - 5 Department Heads - 11 Employees with Benefits - 829 Employees without Benefits - 161 7. Miles of Roads: Paved - 601.42 Unpaved - 2,670.59 Unmaintained - 349.60 8. Building Permits: No. of Year Permits Valuation 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 1,836 $ 30,195,777 1989 1,999 $ 33,060,864 1990 1,670 $ 32,463,224 1991 1,923 $ 32,565,285 9. Motor Vehicle Registration: 1982 - 130,952 1983 - 132,458 1984 - 139,521 1985 - 136,444 1986 - 142,204 1987 - 140,445 1988 - 139,743 1989 - 166,937 1990 - 168,921 1991 - 173,967 10. Special Districts within County: 30 - Cities and Towns 17 - Schools 23 - Fire 19 - Water & Other 2 - Colleges 13 - Sanitation 11. Cities and Towns: Ault Garden City Longmont Brighton Gilcrest Mead Broomfield Greeley Milliken Dacono Grover Northglenn Eaton Hudson Nunn Erie Johnstown Pierce Evans Keenesburg Platteville Firestone Kersey Rayner Frederick LaSalle Severance Pt. Lupton Lochbuie Windsor 12. Recreation: Golf Courses - 6 City and Regional Parks Island Grove Recreational Complex Greeley Recreation Center (131) COUNTY OF WELD STATE OF COLORADO Miscellaneous Statistics - Continued (Unaudited) December 31, 1991 13. Libraries: Ault Town Library 8,721 Volumes Eaton Library 9,000 Volumes Glenn A. Jones Library 10,000 Volumes Greeley Library 102,064 Volumes Platteville Library 10,651 Volumes University of No. Colo. 834,000 Volumes Weld Library District 186,608 Volumes Windsor Public Library 24,516 Volumes 14. Elections: Number of Number Percent of Registered of Votes Registered Voters Cast Voters Voting 1974 General Election 45,175 30,002 66.4 1976 General Election 49,785 41,184 82.7 1978 General Election 47,832 29,818 62.3 1980 General Election 51,107 44,134 86.3 1982 General Election 51,476 36,301 70.5 1984 General Election 56,311 47,632 84.6 1986 General Election 62,725 38,488 61.1 1988 General Election 70,325 50,209 71.4 1990 General Election 68,148 37,927 55.6 15. Media Newspapers: The Greeley Tribune Town 6 Country News Aims College World The Mirror (UNC) North Weld Herald Farmer fi Miner Keene Valley Sun Johnstown Breeze Ft. Lupton Press Platteville Herald Windsor Beacon Erie Echo Ft. Morgan Times LaSalle Leader Platte Valley Voice The Centennial News Radio Stations: KFKA/R-SKY RATR RGRE RVVS KUAD AM 6 FM RHNC KUNC FM Television: Receives commercial and public television originating from both Denver and Cheyenne stations; also cable television. 16. Sales Tax as of December 31, 1991: State - 3% Source: Weld County offices. Individual Libraries (132) COUNTY OF WELD STATE OF COLORADO Insurance In Force (Unaudited) December 31, 1991 Policy Period Details of Annual Name of Company Policy Number Begins Expires Coverage Liability Limits Premiums --- General Re-insurance Corp. (County Workers' Compen- sation Pool) RD-008 01/01/91 12/13/91 Excess Worker's Employer's Liability Casualty Corp. Compensation $1,000,000/Accident Workers Compensation Statutory Limits with Pool Retaining First $350,000 each claim County retaining first $100,000 each claim $ 126,511 Travelers Ins. 01/01/91 01/01/92 Boiler and $10,000,000/Accident Company JBMEC9201592-2-91 Machinery $1,000 Deductible National Union Fire 4262790 07/01/91 06/30/92 Property Damage, Property: $50,000,000/ (Colorado Automobile Occurrence/$500 Deductible Counties Liability, All Liability: $150,000/ Casualty & General Liability, Person: $500,000/Claim Property Pool) Public Officials Excess Liability: (Federal Liability, Crime and Out-of-State Only) St. Paul Fire $850,000/Person Excess Insurance Co. 102RA0495 (Property Only) $150,000: $600,000/Claim (Colorado Excess $40,000 Counties Crime: $150,000/Loss Casualty fi $500 Deductible/ Property Pool) Property Claim County retaining first $100,000 each claim $ 136,506 (133) COUNTY OF MELD STATE OF COLORADO Salaries of Principal Officials (Unaudited) December 31, 1991 ELECTED OFFICIALS: Commissioners $ 32,000 Clerk & Recorder $ 34,000 Treasurer $ 34,000 Assessor $ 34,000 Sheriff $ 37,000 District Attorney $ 75,000 APPOINTED: County Attorney $ 81,996 Director of Planning $ 50,028 Director of Finance and Administration $ 90,515 Director of General Services/Purchasing $ 58,005 Director of Ambulance Services $ 50,780 County Engineer $ 58,005 Director of Social Services $ 51,281 Director of Health Department $ 79,970 Director of Human Resources $ 59,466 Director of Communication Services $ 46,458 Director of Personnel $ 45,769 Comptroller $ 55,207 Director of Emergency Management $ 28,063 Director of Road and Bridge $ 58,005 Director of Computer Services $ 68,925 Surety Bond Coverage for Principal Officials (Unaudited) December 31, 1991 District Attorney $ 5,000 Commissioner $ 25,000 Treasurer $ 250,000 Sheriff $ 20,000 Assessor $ 6,000 Coroner $ 25,000 County Clerk $ 25,000 County Clerk (Titles & Deeds) $ 5,000 Director of Finance and Administration $ 100,000 Note: All bonds are issued by the St. Paul Insurance Company and are on file with the Weld County Clerk and Recorder. (1_34) COUNTY OF WELD STATE OF COLORADO PRIVATE PURPOSE REVENUE BONDS (Unaudited) As of December 31, 1991 INDUSTRIAL REVENUE BONDS: DEBT REVENUE BONDS TYPE OF ISSUE OUTSTANDING OUTSTANDING ISSUER FACILITY AMOUNT DATE BEGINNING YEAR ISSUED RETIRED END OF YEAR Evangelical Lutheran Good Samaritan Soc. Nursing Home $1,400,000 11/79 $ 790,000.00 $ -0- $ 75,000.00 $ 715,000.00 Colorado Landfill, Inc. Landfill 1,300,000 1/80 860,000.00 -0- 860,000.00 0.00 Waste Service Corp. Landfill 860,000 2/91 -0- 860,000 20,000.00 840,000.00 Waste Service Corp. Landfill 2,500,000 2/91 -0- 2,500,000 40,000.00 2,460,000.00 Nor-Colo Distributors Warehouse 925,000 8/80 530,000.00 -0- 530,000.00 0.00 Dr. Hesse Clinic 90,000 2/81 43,034.87 -O- 7,136.16 35,898.71 Dos Gringos Land Warehouse 380,000 12/82 216,053.89 -0- 27,939.46 188,114.43 Eisenman Chemical Office 2,500,000 11/82 2,500,000.00 -0- 0.00 2,500,000.00 Platte River Steel Co. Manufacturing 2,000,000 5/82 1,750,000.00 -0- 55,000.00 1,695,000.00 10th Street Investment Office 2,500,000 8/82 2,165,000.00 -0- 80,000.00 2,085,000.00 Gateway Partnership Office 2,800,000 9/83 2,325,000.00 -0- 100,000.00 2,225,000.00 Dayton-Hudson Target Retail 2,000,000 4/83 600,000.00 -0- 200,000.00 400,000.00 Colorado Counties, Inc. Office 625,000 7/84 575,000.00 -0- 25,000.00 550,000.00 Weld Mental Health Office 650,000 6/84 505,000.00 -0- 35,000.00 470,000.00 TOTAL INDUSTRIAL REVENUE BONDS 12,859,088.76 3,360,000 2,055,075.62 14,164,013.14 MORTGAGE REVENUE BONDS: Single-Family Revenue Bonds 1981-Series A $ 7,500,000 12/81 3,140,000.00 2,500,000 595,000.00 5,045,000.00 GRAND TOTAL PRIVATE PURPOSE REVENUE BONDS $15,999,088.76 $5,860,000 $2,650,075.62 $19,209,013.14 • (135) COUNTY OF WELD STATE OF COLORADO RETIREMENT PLAN REQUIRED SUPPLEMENTARY INFORMATION (Unaudited) ANALYSIS OF FUNDING PROGRESS BEGINNING NET ASSETS ASSETS IN EXCESS OF NET ASSETS PENSION IN EXCESS OF PRO AS A FISCAL AVAILABLE BENEFIT PERCENT OF PENSION ANNUAL COVERED PERCENTAGE of YEAR FOR BENEFITS OBLIGATION FUNDED OBLIGATION PAYROLL COVERED PAYROLL 1982 6,747,934 6,747,934 100.0% -0- $ NOT AVAIL. - % 1983 9,248,144 7,730,870 119.6% (1,517,274) NOT AVAIL.1984 11,244,338 7,424,910 151.42 (3,819,428) 12,116,236 31.5 1985 12,970,501 9,267,695 140.0% (3,702,806) 12,888,781 28.7 1986 16,858,875 10,070,431 167.4% (6,788,445) 13,526 009 50.2 1987 20,121,008 15,836,511 127.1% (4,284,497) 13,962,091 30.7 1988 20,329,032 18,163,945 111.9% (2,165,087) 14,490,067 14.9 1989 22,477,627 20,213,686 111.2% (2,263,941) 14,901,100 15.2 1990 26,072,114 22,253,521 117.2% (3,818,593) 15,996,924 23.9 1991* 27,977,533 25,506,910 109.7% (2,470,623) 17,142,831 14.4 * As of January 1, 1991, plan benefit provisions were amended. The amendment had the effect of increasing the pension benefit obligation by $1,014,448. REVENUES BY SOURCE FOR THE EMPLOYER CONTRIBUTIONS FISCAL AS A PERCENTAGE EMPLOYEE EMPLOYER INVESTMENT YEAR OF PAYROLL CONTRIBUTIONS CONTRIBUTIONS INCOME TOTAL 1982 4.00% + 2.00% over $400/mo. 595,893 595,893 1,074,456 2,266,242 1983 4.00% + 2.00% over $400/mo. 632,054 632,054 1,261,004 2,525,112 1984 5.50% 666,393 666,393 1,043,786 2,376,572 1985 5.50% 708,883 708,883 3,162,758 4,580,524 1986 . 5.50% 743,931 743,931 2,598,746 4,086,608 1987 6.00% 837,729 837,627 1,844,038 3,519,394 1988 6.00% 869,404 869,404 1,697,180 3,435,988 1989 6.00% 894,015 894,117 3,235,513 5,023,645 1990 6.00% 960,439 960,439 1,424,273 3,345,151 1991 6.00% 1,034,264 1,032,318 1,313,859 3,380,441 EXPENSES BY TYPE FOR THE FISCAL ADMINISTRATIVE YEAR BENEFITS EXPENSES REFUNDS TOTAL 1982 217,167 66,498 220,477 504,142 1983 263,080 84,059 267,431 614,570 1984 316,266 45,162 382,735 744,163 1985 438,398 91,491 192,416 722,305 1986 464,517 116,852 246,809 828,178 1987 602,568 108,459 230,810 941,837 1988 756,332 174,261 356,800 1,287,393 1989 864,493 138,057 426,608 1,429,158 1990 965,072 163,166 311,494 1,439,732 1991 1,108,835 190,230 290,815 1,589,880 (136) COUNTY OF WELD STATE OF COLORADO Computation of Overlapping Bonded Debt General Obligation Bonds December 31, 1991 Net General Obligation Percentage Amount Bonded Debt Applicable to Applicable to Jurisdiction Outstanding Government Government Cities & Towns $ 98,409,654 95.46% $ 93,941,856 Schools 213,348,777 69.25% 147,744,028 Special Districts 41,595,285 79.73% 33,163,921 Total Overlapping $ 353,353,716 E 274,849,805 (137) wine COLORADO (138) 'Iz ,,,�c ' 5,,,`4 1 ?- d o { $a y t +,„% P i §' l , qr yi { JYA M1, ;,₹" Y ~k. !'' b� -' Fe^1 r 45 `4 r71 r try {' <p '" x ';'.'.,',1y + E4 r ',{n','≥R f xKs s ,,‘,4,,,,,,,,,,,,,,,,,:,,,,,1$1,,,,,,,?:;, ,-,t4:•:,,,,,44 da r4'b14+S , a S . d 3+pc 4v:$q ;; 1 1 to Yt. • r r 1� {fin}"'{ "b e t ''.'N' M1.rY' a{�"{} YJrt N nV a+m �ry P I f 'r}I , nQ J�aE1y,�'4 f i5• d 4 1 n J j�3 !H H r a J4 G 'VS 1,�E)4^dn`Net.4- v IGae w a "viaa ` P i 1. x; { yil "P v" Y1n 4 $ ay 3 ^ '' a tx .I r A g4`4lay 4}¢ N 4a✓r rn M�i s ka �xM1'1 �'4#Hht�j' llf r ",i `) r ! Y 4 3.. Y kn •,CHd , t ,a+it .,4G1 R j5ya to H 5.'$ 4V :In r '. PI t r r a4a. ,q ' 4,4i.,44.--,4k%•:%, w F . � a deb qlt! yz r d '4 I, t"r .a rT`'. eft w)wr P p n x ✓ ,, + nE ! 4'� C. ,'� , (1%y'• u^+ �t � 1nI yr . al g�,a rti t't n?r)' r.:--- k,;l ! � � 7' <ry r -.k. Y fJg 0. v !Y'..,,,14,;3,....,,',;;?,,'r ' Iry'4 ,CS ,y ! n Si rro {e :m. ' 4ti fu i/ad`K ei' Y i'a ,,n O.;15' 1`At a''' ry I „' Ih aµ i INy,, tR x�xsi, 41) �'a J�'y%``T ^ '-'4,1.'!;:j,.' ) ) x u i`{ > 'l tq :'' isi t ,,,rf: 'k^' a ;ty..: c r 0.''. .. F',try ,';;, ' r ill `I"r$§' % n S drk ya ' 1 K�J ^: 1 +apA <q f 14l f l (r{,,' 1'� ta}A S dr 4 r Fkr I ') t�� 9'.i.",..1,1(4.% K"tt{ r ; 3 4y d.x z I tdatl n� :fa u ,4 E' (s t r t '^ , a h$ 'Y',.;'',','"' e 1� AY 1 ii F f 1 'iY ry 4. 'k e fiI { rYk �� ! r J Sr '.i;1 4 I.Yi ry ! 1 h } h t + ft yp'�S M Y - V # 9 ANDERSON & WHITNEY, P.C. ANdERSON CERTIFIED PUBLIC ACCOUNTANTS ©WIIITNEy ■ • • . . Independent Auditors' Report on Schedule of Federal Financial Assistance Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the general purpose financial statements of the County of Weld, Colorado for the year ended December 31, 1991, and have issued our report thereon dated May 20, 1992. These general purpose financial statements are the responsibility of the management of the County. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We did not audit the fmancial statements of the Weld County Retirement Plan, which represent 82 percent and 84 percent, respectively, of the assets and revenues of the fiduciary fund type. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Weld County Retirement Plan, is based solely on the report of the other auditors. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of Office of Management and Budget Circular A-128, Audits of State and Local Governments. Those standards and OMB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall fmancial statement presentation. We believe that our audit and the report of other auditors provides a reasonable basis for our opinion. Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The accompanying Schedule of Federal Financial Assistance for the year ended December 31, 1991 is presented for purposes of additional analysis and is not a required part of the general purpose financial statements. Such information has been subjected to the auditing procedures applied in our audit of the general purpose financial statements and, in our opinion, which insofar as it relates to the Weld County Retirement Plan is based on the report of other auditors, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. a41-6(4-e7ty se (/ May 20, 1992 Greeley, Colorado (139) MEMBERS OF AMERICAN INSRNIE OF CERTIFIED PUBLIC ACCOLWTANIS SEC AND PRIVATE COMPANIES PRACTICE SECTIONS-ACPA DMSON FOP CPA FIRMS ACCOUNTING FIRMS ASerrWMED.INC. 00 0 0 0 0 0 0 0 N 0 0 0 0 0 0 N N 0 N O r r p ta]+ a a a .. ^ e a 0 0 0 O to n M b N N N v. O• o N .. .. .. 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U 6 Z y El O 03 Uj 0' U g N 2 lei > > E Z t EO m m rn u+ m m F4 [� F 5 p = .� N » N M �i m m fy al a am N N r"I q 0my m0ry 4 F W E y 4 4 a E COa N m O O O O O 4. a via m P m m m r-r 0 O 1 O 1 w 01 m .m. N m o m O1 m (148) COUNTY OF WELD STATE OF COLORADO SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 1991 Program Finding/Noncompliance Migrant Head Start Advances were requested for fourth quarter, 1991 and resulted in unexpended grant revenue of $128,422 at December 31, 1991. These advances were not expended on a timely basis. Cash should be withdrawn only in amounts necessary to meet immediate needs or to cover program disbursements already made. Management Response: In 1991, Weld County Division of Human Resources was on a manual funds request system. This means funds (reimburse- ments and advances) for all Head Start and Migrant Head Start programs could only be requested by invoicing DHHS once a quarter. In 1992, Weld County Division of Human Resources has changed to a wire transfer system of requesting funds. We can request Head Start/Migrant Head Start funds electronically at any time and receive it into our accounts within days. This process eliminates any over/under estimations in funding needs and alleviates time lags in expending and reimbursement. (149) ANDERSON &WHITNEY, P.C. ANVEI`JON CERTIFIED PUBLIC ACCOUNTANTS ©WI IITNEy ■ • • • ■ Independent Auditors' Report on Compliance with Specific Requirements Applicable to Federal Financial Assistance ProErams Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the financial statements of the County of Weld, Colorado as of and for the year ended December 31, 1991, and have issued our report thereon dated May 20, 1992. We have also audited the County's compliance with the requirements governing types of services allowed or not allowed; eligibility; matching, level of effort or earmarking; reporting; cost allocation; monitoring subrecipients; special tests and provisions; claims for advances and reimbursements; and amounts claimed or used for matching that are applicable to each of its major federal fmancial assistance programs, which are identified in the accompanying schedule of federal financial assistance, for the year ended December 31, 1991. The management of the County is responsible for the County's compliance with those requirements. Our responsibility is to express an opinion on compliance with those requirements based on our audit. We conducted our audit of compliance with those requirements in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-128, Audits of State and Local Governments. Those standards and OMB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether material noncompliance with the requirements referred to above occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the County complied, in all material respects, with the requirements governing types of services allowed or not allowed; eligibility; matching, level of effort or earmarking; reporting; cost allocation; monitoring subrecipients; special tests and provisions; claims for advances and reimbursements; and amounts claimed or used for matching that are applicable to each of its major federal financial assistance programs for the year ended December 31, 1991. In connection with our audit of the financial statements of the County and with our consideration of the County's control structure used to administer federal financial assistance programs, as required by Office of Management and Budget Circular A-128, Audits of State and Local Governments, we selected certain transactions applicable to certain nonmajor federal financial assistance programs for the year ended December 31, 1991. As required by Circular A-128, we have performed auditing procedures to test compliance with the requirements governing types of services allowed or not allowed and eligibility that are applicable to those transactions. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the County's compliance with these requirements. Accordingly, we do not express such an opinion. MEMBERS OF AMERICAN RISRME OF CERIRED PIJBUC ACCOUNTANTS SEC AND PRIVATE COMPNJI6 PRACTICE SECTIONS-/CPA DMSION FOR CPA FIRMS ACCCUNPNG FIRMS ARCCATED.mNC. (150) Board of County Commissioners County of Weld, Colorado Page 2 With respect to the items tested,the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the County had not complied, in all material respects, with those requirements. This report is intended for the information of the Board of County Commissioners and others within the County and officials of applicable federal and state agencies. However, this report is a matter of public record and its distribution is not limited. at ottm/ J 4a1,—�1`=e, May 20, 1992 Greeley, Colorado (151) ANDERSON & WHITNEY, Pt. ANdER5ON CERTIFIED PUBLIC ACCOUNTANTS ©WhITNEy ■ � • ■ ■ Independent Auditors' Report on Compliance with General Requirements Applicable to Federal Financial Assistance Proerams Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the financial statements of the County of Weld, Colorado for the year ended December 31, 1991, and have issued our report thereon dated May 20, 1992. We have applied procedures to test the County's compliance with the following requirements applicable to its federal financial assistance programs, which are identified in the schedule of federal financial assistance, for the year ended December 31, 1991. • Political activity • Davis-Bacon Act • Civil rights • Cash management • Relocation assistance and real property acquisition • Federal financial reports • Allowable costs/cost principles • Drug-free workplace • Administrative requirements Our procedures were limited to the applicable procedures described in the Office of Management and Budget's Compliance Supplement for Single Audits of State and Local Governments. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the County's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion. With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe that the County had not complied in all material respects, with those requirements. However, the results of our procedures disclosed an immaterial instance of noncompliance with those requirements, which is described in the accompanying schedule of findings and questioned costs. This report is intended for the information of the Board of County Commissioners and others within the County, and officials of applicable federal and state agencies. However, this report is a matter of public record and its distribution is not limited. (152) May 20, 1992 Greeley, Colorado MEMEERS OF AMERICAN INSTITUTE OF CERBRED PUBLIC COI MAWS SEC AND PRIVATE COMPANIES PRACTICE SECTIONS-ACPA DMSCN FOR CPA RRMS ACCOUNTING FIRMS AGtcnATED.WC. ANDERSON & WHITNEY, P.C. ANdERSON CERTIFIED PUBLIC ACCOUNTANTS ©WI-IITNEy ■ IIII • ■ Independent Auditors' Report on Compliance With Laws and Rezulations Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the financial statements of the County of Weld, Colorado as of and for the year ended December 31, 1991, and have issued our report thereon dated May 20, 1992. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Compliance with laws, regulations, contracts, and grants applicable to the County is the responsibility of the County's management. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of the County's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. The results of our tests indicate that, with respect to the items tested, the County complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the County had not complied, in all material respects with those provisions. This report is intended for the information of the Board of County Commissioners and others within the County and officials of applicable federal and state agencies. However, this report is a matter of public record and its distribution is not limited. 0-4tAaent/ 4174:4-V- 711° May 20, 1992 Greeley, Colorado (153) MEMBERS OF AMEfMYW INSIIME OF CERTIFIED PUBLIC ACCOUNTANTS SEC AND PRNATE COMPANIES PRACTICE SECTICNS-AICPA DMSION FOR CPA FIRMS ACCOUNTING FMS ASSOI'N1ED.INC. ANDERSON & WHITNEY, P.C. ANdERSON CERTIFIED PUBLIC ACCOUNTANTS /l �.•\,J ©WhITNEy ■ II • • ■ Independent Auditors' Combined Report on Internal Control Structure Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the general purpose financial statements of the County of Weld, Colorado as of and for the year ended December 31, 1991, and have issued our report thereon dated May 20, 1992. We have also audited the County's compliance with requirements applicable to major federal financial assistance programs and have issued our report thereon dated May 20, 1992. We conducted our audits in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Circular A-128, Audits of State and Local Governments. Those standards and OMB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose fmancial statements are free of material misstatement and about whether the County complied with laws and regulations,noncompliance with which would be material to a major federal financial assistance program. - In planning and performing our audits for the year ended December 31, 1991, we considered the County's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions on the County's general purpose financial statements and on its compliance with requirements applicable to major federal financial assistance programs and not to provide assurance on the internal control structure. The management of the County is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles, and that federal financial assistance programs are managed in compliance with applicable laws and regulations. Because of inherent limitations in any internal control structure, errors, irregularities, or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. (154) MEMBERS OF AMERICAN INSBNIE OF CERTIFIED PUBLIC ACCOUNTANTS SEC AND PRIVATE COMPANIES PRACTICE SECTIONS-/CPA DMSICN FOR CPA FIRMS ACCCUMING FMS lSS CWTED C. Board of County Commissioners County of Weld, Colorado Page 2 For the purpose of this report, we have classified the significant internal control structure policies and procedures in the following categories: Accounting Controls Cash receipts/revenue Property taxes Purchasing/expenditures Payroll Property and equipment General ledger Administrative Controls General Requirements: Specific Requirements: • Political activity • Types of services allowed or not allowed • Davis-Bacon Act • Eligibility • Civil rights • Matching, level of effort, or ear- marking • Cash management • Reporting • Relocation assistance and real • Cost allocation property acquisition • Special requirements • Federal financial reports • Monitoring subrecipients • Allowable costs/cost principles Claims for advances and reimbursements • Drug-free workplace Amounts claimed or used for matching • Administrative requirements For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk. Because of the large number of nonmajor programs and the decentralized administration of these programs, we performed procedures to obtain an understanding of the internal control structure policies and procedures relevant to nonmajor programs on a cyclical basis. Our procedures during the current year covered 67% of the nonmajor programs administered by the County as a whole. The nonmajor programs not covered during the current year are expected to be subject to such procedures at least once during a three-year cycle. During the year ended December 31, 1991, the County expended 73% of its total federal financial assistance under major federal assistance programs. (155) Board of County Commissioners County of Weld, Colorado Page 3 We performed tests of controls, as required by OMB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with specific requirements, general requirements, and requirements governing claims for advances and reimbursements and amounts claimed or used for matching that are applicable to each of the County's major federal financial assistance programs, which are identified in the accompanying schedule of federal financial assistance. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. A material weakness is a reportable condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the general purpose fmancial statements being audited or that noncompliance with laws and regulations that would be material to a federal financial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we noted no matters involving the internal control structure and its operation that we consider to be a material weakness as defined above. We noted other matters involving the internal control structure and its operation that we have reported to the management of the County in a separate letter dated May 20, 1992. This report is intended for the information of the Board of County Commissioners and others within the County, and officials of applicable federal and state agencies. However, this report is a matter of public record and its distribution is not limited. atdad-crit/ al- A-At,/ id-Q. May 20, 1992 Greeley, Colorado (156) Hello