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Finance Department
2650 W. 29th Street
Greeley, Colorado 80631
Budget 2024
Board of Trustees
Kenneth Poncelow
Chairman
Jana Caldwell
Mary Heberlee
Vice Chairman
I
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Teresa Curtis
Gerri Holton
Mary Roberts
Secretary/Treasurer
Joyce Smock
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4 highplains
Administrative Office
2650 W. 29th Street
Greeley, CO 80631
District Support Team
Dr. Matthew Hortt, Executive Director
Bob Arellano, Facilities Manager
Marjorie Elwood, Associate Director of Public Services
Eric Ewing, Associate Director of Human Resources
Rebecca Libersat, Collection Resources Manager
James Melena, Community Relations and Marketing Manager
Niamh Mercer, Foundation Director
Elena Rosenfeld, Community Engagement and Strategies Manager
Susan Staples, Information Technology and Innovation Manager
Natalie Wertz, Finance Manager
Managers
Melissa Beavers, LINC
Melanie Goldman, Carbon Valley Regional Library
Ian Holmes, Erie Community Library
Rita Kadavy, Riverside Library and Cultural Center
Rick Medrano, MOVE
Charlene Parker, Farr Regional Library
Mallory Pillard, Centennial Park Library
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Associate Director of
Public Services
Collection Resource
See Public Services Ong Chart
Public Se me
See Public Services Ong C
Executive Assistant
Community
Engagement &
Strategies Massage
Facilities Massage
Executive Director
Community Relations
& Marketing
Events &Experience
Supervisca
Events & Experiences
LMadan
1=J
Spanish Language
Translation &Marketing
Specialist
High Plains Library District
Organizational Chart
Manager of IT &
novation
ITI Application and
Support Analysts
Library Process &
Infcametion
Management Specialist
Finance Massager
Associate
Director of Human
Resources
Foundation Director
Development
Cocadinator
Friends and
Foundation Associate
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Table of Contents
Budget Message
Letter to the Board 9
Budget Narrative 13
Strategic Goals and Strategies 13
Short -Term Organization Factors 14
Priorities and Issues 15
Fund Description and Fund Structure 16
Basis of Budgeting 17
Financial Policies 17
Budget Process 18
Fund Balance 21
Revenues 21
Long-range Financial Plans 24
Capital Expenditures 26
Impact of Capital Investments on Operating Budget 27
Debt 28
Position Summary Schedule 28
Department Descriptions 29
Branch Services
Carbon Valley Regional Library 31
Centennial Park Library 32
Erie Community Library 32
Farr Regional Library 33
Grover 33
Kersey Library 33
LINC 34
Riverside Library and Cultural Center 35
Department of Community Engagement 35
Outreach Services 35
Community Relations and Marketing Department 36
District Support Services
Collection Resources
Collection Development 37
Interlibrary Loan and Prospector 37
Bibliographic Services 37
Finance Department 38
Human Resources Department 38
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Facilities Department 39
Information Technology and Innovation Department 40
HPLD Friends & Foundation 40
Goals and Objectives and Performance Measures 41
2024 District Budget
Budgeted Revenue and Expenditures 46
Budget Summary 47
Resolution to Adopt Budget 53
Resolution to Appropriate Sums of Money 55
Resolution to Set Mill Levies, Weld County 56
Certification of Tax Levies, Weld County 57
Resolution to Set Mill Levies, Boulder County 61
Certification of Tax Levies, Boulder County 62
Lease -Purchase Schedule 66
Capital Improvement Program
Narrative 68
Item Description by Location 69
Department Budgets
Board of Trustees 72
Executive Director 73
Associate Directors 74
Centennial Park Library 75
Farr Regional Library 76
Carbon Valley Regional Library 77
Lincoln Park Library 78
LINC 79
Outreach Services 80
Erie 81
Kersey 82
Riverside Library and Cultural Center 83
Grover 84
Administration 85
Community Relations and Marketing 86
Information Technology and Innovation 87
Human Resources 88
Finance 89
Foundation 90
Facilities Services 91
Collection Resources 92
Budget String Coding
Alpha Sort 94
Numeric Sort 98
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Statistical / Supplemental Section
Adjustments from proposed budget to final budget 103
Assessed and Estimated Actual Value of Taxable Property Table 104
Assessed Value History Graph 105
Assessed Value by Property Category Graph 106
Property Tax Levies and Collections 107
Principal Taxpayers 108
Principal Employers 109
Demographic and Economic Statistics 110
Population Forecast Weld County 111
Population by Age Group Weld County 112
Projected Weld County Population Change 113
Long-range financial projection 114
Property Tax Classification and Assessment Rate SB22-238 115
Glossary & Acronyms
Glossary 116
Other Resources & Information
Weld County Colorado
https://www.weldgov.com/
Colorado Oil and Gas Conservation Commission
https://cogcc.state.co.us/#/home
Macrotrends website for oil and gas historical prices
https://www.macrotrends.net/1369/crude-oil-price-history-chart
Longforecast website for oil and gas pricing forecasts
https://longforecast.com/oil-price-today-forecast-2017-2018-2019-2020-2021-brent-wti
State of Colorado Demography
https://demography.dola.colorado.gov/
Upstate Colorado
https://upstatecolorado.org/news/
Weld County literacy information
https://nces.ed.gov/surveys/piaac/skillsmap/?view=comparison&geolevel=county&-
first=8123
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2024
Budget
Message
hp1ains
December 11, 2023
Dear Board of Trustees and High Plains Library District Taxpayers:
It is our pleasure to submit to you our 2024 budget for your consideration and adoption.
This budget was prepared by the Finance Department with input and direction from the
Board of Trustees, members of the District Administrative Support Team, Library
Managers, and the Executive Director. General guidelines used to formulate this
document include the mission statement, the strategic plan, the capital improvement
program forecast for the next five years, and financial projections of revenues and
expenditures for the next 10 years.
Our Mission:
Helping build Community.
Our Vision:
High Plains Library District gives access to answers for every question.
Our Values:
These values help clarify the principles that guide the High Plains Library District
(HPLD). As trustees, administration, and staff of the High Plains Library District, we are
committed to fulfilling our mission and vision while upholding the following values:
• Our Patrons - Treated with dignity, respect, and consideration; Receive
exceptional level of personal customer service; Provided with a variety of library
materials that reflect communities' interest and values; Access to up-to-date
technology and assistance to use that technology; Enjoy a variety of quality
programming for all ages; Have a positive library experience every time they
visit.
• Our Facilities - Modern, clean, and well maintained; Provide and utilize up-to-
date technology; Open and available to all people regardless of age, gender,
sexual orientation, or physical limitation; inviting, comfortable and friendly;
Serve as a local gathering place.
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(°°"-
• Our Staff - Uphold the principals of the First Amendment to the Constitution of
the United States of America - the freedom to read, view, speak and hear;
Committed to instilling a love of reading; professional and reliable information
catalysts; Make every effort to be available whenever and wherever our patrons
need us; Seek solutions to problems in a positive, productive manner; Work as
a team to provide exceptional level of service; Continue to learn and grow
professionally by taking advantage of classes, workshops, and seminars
(offered by the High Plains Library District, State/National Library Associations,
and other agencies) in an effort to better serve the public; Sees HPLD as an
employer of choice, one that provides fair compensation, competitive benefits,
and a flexible schedule that leads to a healthy work / life balance.
• Our Community - Benefits from partnerships between HPLD and other local
agencies that support reading, education, and literacy; Enjoys the talents,
abilities, and contributions of the HPLD staff at community -related activities; Is
aware of and appreciates the programs and services offered by the HPLD;
Supports the HPLD by contributing to its Foundation; Feels enriched by the
presence of the HPLD.
Overview
This budget will support the High Plains Library District in achieving its mission and
vision by providing the necessary funding for the operation of the libraries, the outreach
department, public computing centers, and administration and support services.
The budget consists of:
• Summary schedules listing revenues, expenditures, beginning and ending fund
balances.
• The 5 -year capital improvement program, plus narrative.
The 2024 proposed budget includes funds for renovations at Carbon Valley Library,
renovations at Farr Library, construction in Mead, construction in Grover, an addition
at the DSS location, and an operating budget for continuing to provide a quality level of
library services.
The budgeted general fund revenues for 2024 are $70,590,790 and the budgeted
general fund expenditures for 2024 are $59,592,472. That equates to a budgeted
increase in net assets of $10,998,318.
Budgeted revenues for 2024 have increased 32.50% from the 2023 budget. Budget
restrictions in other expenditure areas have allowed for planning for a 4% merit
increase for staff. The salary budget also includes the effect of a cost -of -living
increase in the minimum wage that will become effective January 1, 2024. High Plains
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Library District is planning for additions to FTE and staff headcount in 2024 primarily to
staff and support innovation spaces, volunteer activity, and facility use. The budget
includes funds to continue to participate in Prospector which allows patrons increased
access to additional resources beyond the High Plains Library District collection.
The primary source of revenue for the District is derived from a 3.177 mill levy for
operations applied to the assessed value of portions of Weld and Boulder County
properties. Property tax which includes delinquent taxes, refunds and abated taxes
comprise 97.66% percent of the District's budgeted revenue for 2024 while specific
ownership tax is 2.04%. The remaining .3% percent consists of investment earnings,
grants, fines, fees, and miscellaneous revenues.
Specific Ownership Taxes
Other Revenue
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The expenditures of the district are comprised of salaries and benefits that equal
29.88 % of the budgeted expenditures, operating expenditures add an additional
15.54%, capital outlay equals 30.19%, and the tax distribution to member libraries
equals 24.39% of the total budgeted expenditures.
Budget
The annual budget and appropriation ordinance is adopted by the Board of Trustees in
accordance with the Colorado State Statute (29-1-108(4), C.R.S.). The budget is
prepared on a basis consistent with accounting principles generally accepted in the
United States for all governmental funds. The accounting system is employed as a
budgetary management control device during the year to monitor the individual
expenditures. The 2024 budget will be continuously evaluated to assure that funds are
expended judiciously.
Respectfully submitted,
Dr. Matthew Hortt
Executive Director
Natalie Wertz
Finance Manager
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High Plains Library District
Budget Narrative
Strategic Goals and Strategies
During late 2022, High Plains Library District (HPLD) began the strategic planning
process (SPP) for 2024. This process involved gathering ideas from staff, listening to
community members throughout the library district, meeting with governmental and non-
profit organizations, and having discussions with community leaders, board members,
and staff. Dr. Matthew Hortt, Executive Director, used the input from these stakeholders
to develop a strategic plan. An overview of that strategic plan was presented to the
Board of Trustees (BOT) in September 2023.
The SPP is designed to support, inform, and align with the budget process. See the
diagram below. HPLD is working toward repeating this process annually.
WHAT S BEEN DONE SO FAR....AND WHERE WE RE
HEADING
DECEMBER JANUARY
STAFF SUBMITTED CHALLENGES THE
COMMUNITY IS FACING AND IDEAS
ON HOW HPLD CAN HELP
FEBRUARY - MARCH
SUBMISSIONS COMPILED, SORTED,
AND REVIEWED
•
O
APRIL -MAY JUNE -
SUBMISSIONS EVALUATED USING BUDGET PLANNING
ASSESSMENT TOOL PROCESS
The strategic plan goals include developing programs focused on life skills and
workforce development (Skills pipeline); capital projects discussed later; building better
internal alignment to support HPLD's efforts toward continuing improvement; and
increasing literacy throughout the district.
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Short -Term Organization Factors
A demographic study completed during 2019 indicated that the High Plains Library
District service area is experiencing and is expected to experience significant population
growth in the foreseeable future. The 2020 census results report a Weld County
population of 328,981, an increase of over 76,000 or 30% from the 2010 census. The
Colorado State Demography office is forecasting the Weld County population to grow to
423,760 in 2030. High Plains Library District will need to provide library services to
those individuals. According to financial planner SmartAsset, in 2022 Weld County had
the highest new building rate of all Colorado counties at 47 building permits for every
1,000 homes. This growth influences decisions about facilities, staffing, and how best
to provide library services efficiently and effectively. The budget for 2024 includes an
operational budget and capital projects needed to serve the growing population.
A significant portion of the property tax base for High Plains Library District is from oil
and gas. That causes significant volatility in the revenue stream. Oil and gas
represents approximately 65% of the district's assessed value for the 2024 budget. Oil
and gas represented approximately 60% of the district's assessed value for the 2023
budget and 43% of the district's assessed value for the 2022 budget.
The Colorado Legislature passed SB19-181 in April 2019. That law changed the way oil
and gas production is regulated in Colorado. The uncertainty about the long-term
impacts of that law on the oil and gas industry affects revenue projections and decisions
about spending available resources and the level of reserves that should be maintained.
This uncertainty has caused the library district to maintain a higher level of reserves
than might be seen if the property tax base was more predictable.
Oil and gas sales revenue increased in 2022 which increases property tax revenue for
2024. Property values have also continued to increase in the HPLD service area.
Financial planner SmartAsset reports that Weld County lead Colorado counties in 2022
in the incoming investment index. Weld County saw 6.8% growth in business and $5.8
billion growth in the county's GDP in 2022 according to SmartAsset.
Inflation continued to increase in 2023. Inflation is expected to continue into 2024 and
is expected to impact most operating expenditures and capital projects. Inflationary
pressure on wages and a competitive labor market are expected to increase the cost of
labor. Interest rates remained low during 2021 and began to increase in 2022. Interest
rates continued to increase in 2023, but not as dramatically as 2022. According to a
recent Federal Reserve Dot Plot, interest rates are expected to decrease to near 5% in
2024.
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Priorities and Issues
The permanent, long-term effects of the economic conditions created by the shutdowns
in response to COVID-19 are yet to be determined. However, the oil and gas market
crash and dramatic increase in unemployment that occurred in 2020 demonstrated a
need in our communities for High Plains Library District to respond by providing more
skills -based and development programming to help people acquire and improve
marketable skills. The shutdowns during 2020 helped identify locations in our district
where improved Internet access is most needed. In response to that need, HPLD
obtained grants to purchase mobile Wi-Fi units, placed Wi-Fi units in high need
locations in the district community, and purchased 16 mobile Wi-Fi units that were made
available for specialty checkout. During 2024, High Plains Library District will work with
partner agencies to continue to close the digital divide, improve digital literacy and
access.
In addition to the factors noted above, the diversity of the population in the service area
must be considered in the development of the budget. High Plains Library District is
committed to ensuring that our programs and services are accessible to everyone and
is continually striving to improve the library experience for all visitors. The materials
collection, programs, and services should be designed to provide some level of library
service for the entire population. The facilities and staff should feel welcoming to a wide
variety of individuals. The population diversity affects decisions about amounts and
types of materials purchased and programs that are offered at the libraries. Funds have
been allocated in the Collection Resources department to allow the library to purchase a
wide spectrum of materials in a variety of formats and genres. Resources have been
allocated in the budget for citizenship, English as a Second Language (ESL), and Right
to Read classes. Each year High Plains Library District is honored to host a
naturalization ceremony for individuals who have completed citizenship classes and
passed the examination. 26 individuals from 20 countries including Australia, Burma,
Columbia, Cuba, Djibouti, Eritrea, Ethiopia, the United Kingdom, Ukraine, and Vietnam
became United States citizens in the 10th annual naturalization ceremony in Greeley,
Colorado on June 30, 2023.
The library district covers a geographical area of almost 4,000 square miles in
northeastern Colorado. High Plains Library District includes most of Weld County and a
small portion of Boulder County. The service area includes some near-urban/suburban,
more densely populated areas, and some rural, remote, sparsely populated areas.
Providing library services in the remote areas where individuals do not have convenient
access to a library building requires creativity and additional resources. Significant
resources were allocated to the Outreach Department in 2017 through 2019 to replace
two older vehicles, add a vehicle to the fleet, and to add staff. Funds have been
allocated in the 2024 budget for Outreach department operations. The Information
Technology and Innovation (ITI) Department budget will allow High Plains Library
District to continue to support access to electronic resources throughout the district.
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In 1999, the voters passed a ballot issue that increased the property tax mill levy by 1.8
mills to allow for the issuance of Certificates of Participation. The ballot issue required
the district to reduce the property tax mill levy by $1,000,000 when the debt was paid
off. The final payment on the debt was made in December 2019. The property tax mill
levy for operations was reduced from 3.249 for 2019 to 3.177 for 2020. The mill levy for
operations remains 3.177 for the 2024 budget. Although the reduction in revenue might
be considered as being offset by the reduction in debt service expenditures, the impact
of the decreased revenue and increased pressure on the budget because of projected
population growth and inflation must be considered when allocating available resources.
The development of the strategic plan has allowed High Plains Library District to
improve the focus on priorities for the 2024 budget. The basic priority has been and
continues to be providing high -quality library services throughout the district. The focus
for 2024 has been refined to specific capital projects, increasing literacy, building better
alignment to support HPLD's efforts toward continued improvement, and developing
skills -based and workforce development programming (Skills pipeline).
Moving to more skills -based programming, developing operational excellence, and
specific capital projects were also focus points for the 2023 budget. HPLD will continue
to focus on skills -based and workforce development programming in 2024. Developing
operational excellence remains a focus in 2024 as High Plains Library District proceeds
on the journey of continuous improvement.
As High Plains Library District pursues its mission of Helping build Community,
taxpayers, patrons, and staff members will know that we are succeeding when literacy
rates are improving, patrons are learning new skills and developing skills, and peaceful,
productive civil discourse is happening in our district.
Fund Description and Fund Structure
High Plains Library District maintains two funds for accounting and budgeting purposes
— the general fund and the debt service fund.
The general fund is High Plains Library District's primary operating fund. It accounts for
all financial resources of the district, except those required to be accounted for in
another fund. The general fund is a major governmental fund of the district and the
2024 budget appropriates funds for the general fund.
The debt service fund accounts for the resources accumulated and payments made for
principal and interest on the long-term debt of the district. The debt service fund has
also been a major governmental fund of the district. The Certificates of Participation
Series 2010 were paid off in December 2019. The district has no long-term debt
outstanding as of December 31, 2023. There is no debt service fund budget
appropriated for 2024.
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Basis of Budgeting
Annual budget and appropriation ordinances are adopted by the board in accordance
with the Colorado State Budget Law. The budget is prepared on a basis consistent with
accounting principles generally accepted in the United States for all governmental funds
(modified -accrual - the same basis of accounting used in the audited financial
statements). Depreciation is not budgeted for and capital outlay is budgeted for.
Depreciation is recorded in the Annual Comprehensive Financial Report government -
wide financial statements and capital outlay expenditures are capitalized in the Annual
Comprehensive Financial Report government -wide financial statements.
The accounting system is employed as a budgetary management control device during
the year to monitor expenditures. The legal level of control is at the fund level. All
annual appropriations lapse at year end.
Financial Policies
Below is a summary of some financial policies of High Plains Library District. High
Plains Library District is in compliance with the financial policies. The 2024 budget is
prepared in compliance with these policies. The finance policies are available on the
High Plains Library District website.
Balanced Budget
Colorado state statute and district policy does not allow a budget with deficit spending
which is defined as expenditures in excess of available revenues and beginning fund
balance. A balanced budget is a budget where budgeted expenditures do not exceed
budgeted revenues plus beginning fund balance.
Fund Balance / Reserve
High Plains Library District is subject to the Emergency Reserve requirements of the
Colorado Taxpayers Bill of Rights (TABOR). The TABOR Emergency Reserve
provision requires High Plains Library District to maintain a reserve of 3% of prior year
revenues. In addition to the emergency reserve, High Plains Library District policy
requires six months of operating expenditures to be maintained as a fund balance
reserve.
Debt
High Plains Library District is prohibited from issuing debt in excess of the legal debt
limit of 1.5% of assessed value. Colorado TABOR prohibits governments from issuing
bonds without a vote by the citizens. Governments may issue Certificates of
Participation without a vote of the citizens. High Plains Library District policy requires
approval of the Board of Trustees to issue long-term debt.
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Investment
High Plains Library District investment policy complies with Colorado state law. The
primary investment objectives are preservation of capital and liquidity. Permitted
investments include U.S. Treasuries, Federal Agencies and Instrumentalities, Corporate
Securities, Local Government Investment Pools, and Money Market Funds.
Budgetary Control
The legal level of control is the fund level. The proposed budget is presented to the
Board of Trustees by October 15 each year. The proposed budget is posted on the
High Plains Library District website and interested parties can review it from the website
or in person at the district's administrative offices during regular business hours. A
public hearing is scheduled and held by December 15 each year. The Board of
Trustees adopts the mill levy and the budget by December 15 each year. The budget is
posted on the district's website and filed with the State of Colorado by the end of
January each year. During the year, the finance department prepares monthly budget
to actual reports of revenues and expenditures. The budget to actual reports are posted
on the High Plains Library District website and sent to the HPLD finance committee.
The Executive Director, the finance department, and each department head and library
manager monitor the budget to actual activity throughout the year. If a budget
amendment is needed, the amendment is presented to the board, a public hearing is
scheduled and held, and the board votes on the amendment. If the board approves the
amendment, the amended budget is filed with the State of Colorado.
Revenue
The primary revenue source for High Plains Library District is property tax. Property tax
revenue is a function of the assessed valuation of taxable property within the district as
certified by the county assessors multiplied by the mill levy approved by the Board of
Trustees. Property taxes are billed and collected by the county treasurers. The county
treasurers disburse the property taxes to the taxing districts by the 10th day of the month
following collection. High Plains Library District records the property tax revenue
received each month as revenue for the previous month. The property taxes levied for
the following year are recorded as receivables and deferred revenue in the current
year's audited financial statements.
Budget Process
Public input on the budget is obtained by feedback received throughout the year.
Participants in some programs are invited to take formal surveys. Staff members
receive informal feedback through conversations with community members. During
2023, HPLD began testing the LCI (Library Confidence Indicator) as a tool for collecting
community feedback. Community members may submit requests for the purchase of
specific items for the library collection. That formal and informal feedback is used to
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help determine what types of programs are offered and what materials are purchased
for the collection. Public use of the libraries (gate count) and circulation statistics impact
budget decisions about staffing levels at the libraries. Circulation statistics also impact
budget decisions about what materials are purchased for the library collection.
Computer use statistics help determine the number of computer stations that are
maintained at each facility. Participation at the stops offered by Outreach helps
determine the schedule, frequency, and locations that are visited. Board meetings are
open to the public and attendees may sign up for public comment to address the board
about library services or district budget decisions.
HPLD uses the assessment matrix below, a modified version of the Eisenhower Matrix,
as a tool to prioritize ideas and opportunities into potential action as part of the
budgeting process.
ASSESSMENT MATRIX
COST COMPLEXITY
The High Plains Library District budget preparation process typically begins in late June
or early July every year. Budget request worksheets are provided to each library
manager and department head. The budget request worksheets are completed by the
library managers and department heads and returned to the Finance Department by the
end of July or early August each year. This includes capital outlay projects identified by
the Facilities Department throughout the year during facility walk throughs and from the
planned maintenance and replacement schedule.
During August and early September, the Finance Department compiles the requests
and reviews them with the Executive Director and Associate Directors. The requests
are prioritized, and any necessary adjustments are made and discussed with the library
managers or department heads. The preliminary budget is reviewed with the finance
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committee. The finance committee may make recommendations for revisions to the
preliminary budget.
Per state statute, the proposed budget must be presented to the board by October 15
each year. The proposed budget for 2024 was presented to the board at the October 9,
2023 board meeting. The proposed budget was then posted on the High Plains Library
District website and a copy was available in the administrative office for public review.
A public hearing notice was published.
Per state statute, the Board of Trustees must certify the mill levy by December 15 each
year and adopt the budget by December 31 each year. SB23B-001 passed in special
session of the state legislature in November 2023 changed both of those deadlines to
January 10, 2024 for this year only. The 2024 budget was adopted at the December 11,
2023 board meeting. The mill levy was certified at the January 8, 2024 board meeting.
The adopted budget was then posted on the High Plains Library District website and
filed with the Colorado Department of Local Affairs Division of Local Government. A
copy of the budget is also available in the administrative office of High Plains Library
District.
Between October when the proposed budget was presented to the board and
December when the final budget was presented to the board, some budget adjustments
were made. Adjustments were made to the capital outlay budget and two staff positions
were added. A table of the adjustments is included in the supplemental / statistical
section of this budget document.
The legal level of budgetary control is at the fund level. If necessary, the budget may be
amended by preparing and presenting a budget amendment to the BOT and holding a
public hearing. If the BOT approves the budget amendment, the amended budget must
be filed with the Colorado Department of Local Affairs Division of Local Government.
Budget amendments may be presented to the BOT at any time during the year. Any
budget amendments must be approved by the BOT before the end of the budget year /
fiscal year.
Statutory Budget Calendar
August 25
Assessors certify to all taxing entities and to the Division of Local
Government the total new assessed and actual values to compute the
statutory and TABOR property tax revenue limit.
October 15
Budget officer must submit proposed budget to the governing board.
Governing body must publish "Notice of Budget" upon receiving
proposed budget.
December 10
Changes in assessed valuation made by the assessors will be made
only once by a single notification to the county commissioners or
other body authorized by law to levy property tax, and to the Division
of Local Government.
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SB23B-001 changed the deadline to January 3, 2024 for one year
only.
December 22
Deadline for county commissioners to levy taxes and to certify the
levies to the assessor.
SB23B-001 changed the deadline to January 17, 2024 for one year
only.
January 30
A certified copy of the adopted budget for the current fiscal year must
be filed with the Division of Local Government no later than this date.
Fund Balance
Fund balance may be defined as the excess of the assets of a fund over its liabilities,
reserves, and carryover.
The budget for 2024 plans for an increase in fund balance of approximately $11 million.
High Plains Library District anticipates a significant increase in property tax revenue in
2024. High Plains Library District is budgeting for an increase in salaries and benefits
expenditures FTE (full-time equivalent) and regular staff headcount that will be added in
2024.
Revenues
The primary revenue source (approximately 97%) of the High Plains Library District is
the property tax mill levy. The revenue estimate for the budget is calculated based on
the certification of assessed valuation received from the county assessors multiplied by
the mill levy that is certified by the High Plains Library District Board of Trustees and the
Weld and Boulder County Commissioners.
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Property Tax Revenue
$80,000,000.00
$70,000,000.00
$60,000,000.00
$50,000,000.00
$40,000,000.00
$30,000,000.00
$20,000,000.00
$10,000,000.00
$-
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
The Gallagher Amendment in the Colorado Constitution limited the portion of statewide
property tax revenue that could come from residential property to 45%. The remaining
55% of statewide property tax revenue was to be levied on other property types —
commercial, agricultural, etc. The assessment rate for non-residential property types
except oil and gas was fixed at 29%. To maintain that 45% / 55% ratio, the residential
assessment rate was adjusted every two years. Since residential property values
statewide have increased faster than the other property types, the residential
assessment rate had been decreasing. The decreases in the residential assessment
rate have effectively become permanent since the Taxpayer Bill of Rights (TABOR) in
the Colorado Constitution prohibits any tax increases without a vote of the citizens and
increasing the residential assessment rate has been interpreted as a tax increase. A
measure to repeal the Gallagher Amendment was on the ballot for November 2020 and
passed. With the repeal of the Gallagher Amendment, the residential assessment rate
was fixed at 7.15% and the non-residential assessment rate was fixed at 29%.
In June 2021, the state legislature passed SB 21-293 reducing the assessment rates on
some classes of property for 2022 and 2023 valuations (collection years 2023 and
2024) from 7.15% to 6.95%, 7.15% to 6.8%, and 29% to 26.4%. Under SB 21-293,
assessment rates were to return to the previous levels for 2024 valuations.
In June 2022, the state legislature passed SB 22-238 which reduced assessment rates
on some classes of property and exempted some portions of valuations of some
classes of property for the 2023 and 2024 valuations. Colorado Counties, Inc. has
prepared a table summarizing the changes in the assessment rates. Please see the
statistical and additional information section for that table.
In May 2023 during the last week of the legislative session, the state legislature passed
SB 23-303 which submitted a measure on the November 2023 ballot known as
Proposition HH. Provisions of SB 23-303 / Proposition HH included slightly reducing the
assessment rate on some residential properties and some other property classes while
allowing the State of Colorado to retain more revenue than currently allowed under
22
TABOR for 2023 through 2032 and changes to the statutory budget calendar for this
year only which would delay final certifications of valuation and mill levy certifications.
Proposition HH failed in the November election.
On Thursday following the November election, the governor called a special session of
the state legislature to begin November 17, 2023 to address the increase in property
taxes. During the special session, the state legislature passed SB23B-001 which
reduced the residential assessment rate to 6.7%, exempted the first $55,000 of
residential property value, and delayed the budget adoption and mill levy certification
dates for this year only.
A significant portion of the High Plains Library District tax base has been from oil and
gas. With the oil and gas market crash in 2020 and government -imposed shutdowns,
oil and gas sales revenue from production in the district decreased dramatically. That
significantly reduced High Plains Library District budgeted revenues for 2022.
Construction continued and residential property values increased in the district, but that
did not offset the reduction in the tax base from the decreased oil and gas sales. The
oil and gas market experienced some recovery in 2021 and property values in the
HPLD service area continued to increase, so budgeted property tax revenue for 2023
increased. Oil and Gas prices increased in 2022 and property values were reassessed
in 2023, so budgeted property tax revenue for 2024 increased by approximately 35%.
Historial Price of WTI (West Texas Intermediate) Crude Oil per Barrell per macrotrends.net
data as of November 7, 2023.
$130
$120
$110
$100
$90
$80
$70
$50
$50
$40
$30
$20
2019 2020 2021
2022 2023
23
WTI Closing Price Forecast
per longforecast.com
data as of November 7, 2023
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120.00
100.00
80.00
60.00
40.00
20.00
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Long-range Financial Plans
The long-range financial operating plans support the achievement of the strategic goals
of HPLD. The long-range financial operating plans allow High Plains Library District to
estimate resources that will be available to use toward those goals. The long-range
financial plan helps determine scope and timing adjustments that may be necessary or
possible to work being done on the strategic plan initiatives.
High Plains Library District is dependent on the mill levy for operations of 3.177 for
property tax revenue as the primary revenue source for the district. Currently, there are
no plans to increase or decrease the mill levy. Any proposed increase in the mill levy
would need to be approved by the BOT and then presented to the voters for approval.
The High Plains Library District Foundation was rebranded and renamed the High
Plains Library District Friends & Foundation (HPLDF&F) in April 2022. HPLDF&F will
be instrumental in building community connections and community support should it
become necessary to request a mill levy increase.
Since the primary revenue source for High Plains Library District is property taxes, and
a significant portion of the tax base has been oil and gas, the oil and gas market crash
in 2020 negatively impacted the revenues of the district — particularly for 2022.
Increases in oil and gas prices in 2022 and reassessments of property values in 2023
created an increase in budgeted property tax revenue for 2024. Long-range financial
plans and projections were reevaluated in 2023 as HPLD continues to prepare for the
future.
Long-range financial planning requires working with other economic interests to get a
firm understanding of economic forecasts and their meaning for district revenues and
setting priorities to identify areas that could be reduced when revenues take a downturn.
During 2023, the Finance Department received information from Weld County
24
government officials, obtained information from the Colorado Oil and Gas Conservation
Commission, attended seminars and webinars on economic updates and predictions,
and read reports on the national and local economic outlook. That information was
used to refine the financial projection for High Plains Library District. The projection was
considered in developing the budget for 2024.
The property tax base for HPLD appears to be changing. Economic forecasts seem to
indicate that oil and gas production in the Weld County area may have reached its peak.
Anticipated population growth in Weld County is expected to support continued
residential construction. Residential property sales have slowed and prices have begun
to decrease slightly. The assessment rate reductions SB 21-293 and SB 22-238 have
had a negative impact on HPLD revenues. SB23B-001 that was passed in a special
session in November 2023 will have a negative impact on HPLD revenues.
In response to the expected future revenue levels, emphasis has been placed on
controlling the operating expenditures budget. FTE (Full-time equivalent) and employee
headcount were increased significantly in 2023 to staff and support LINC. The 2024
budget plans for additional increases in FTE to satisfy the demand for the innovation
spaces and other library services. Beyond 2024, there are no plans for significant
annual increases in FTE or staff headcount. Database and periodical subscriptions
have been reviewed and items with low patron use have been discontinued. Less
expensive, more user-friendly options have been identified to replace some of the
databases and electronic resources. Public computing center use was evaluated, and
low use facilities were closed. As more individuals are using their own devices (phones,
laptops, tablets, etc.) in the libraries, computer use in the libraries was evaluated and
some computers were removed to right -size the inventory to achieve usage target
ranges.
Long-range financial plans include operation of LINC. LINC was opened May 13, 2023.
LINC will allow HPLD to achieve strategic plan initiatives of expanding skills -based
programming and increasing literacy. The additional skills -based programming and
literacy should encourage economic growth and help diversify and expand the property
tax base in the HPLD service area over the long-term.
LINC replaced the Lincoln Park Library location. HPLD listed the Lincoln Park Library
building for sale in June 2023. No sales proceeds have been included in the budget or
the long-range financial projection.
The overview of the capital improvement program provides more information on specific
projects. To help control the operating expenditures budget and to accommodate the
anticipated levels of future property tax revenue, completing LINC was the largest
construction project planned on the schedule. Construction projects planned or
anticipated for 2024 through 2028 are much smaller. Anticipated future revenue levels
will require High Plains Library District to leverage available technology to provide
library services efficiently in more remote areas of the district.
25
The government -imposed shutdowns during 2020 created the opportunity to learn how
to provide more services virtually. High Plains Library District is using available
technology (web -based programming, electronic databases, Ebooks, downloadable
audiobooks, music, and videos, virtual assistance from librarians, on-line meeting
spaces, etc.) to provide library services to a wider community more efficiently. The
Outreach department will continue to provide library services to the community outside
of the library facilities. Technology and the Outreach department will allow HPLD to
provide library services with less need for additional library facilities.
Currently, High Plains Library District has no plans to significantly reduce library
services. HPLD intends to be responsive to the community. Low use services may be
discontinued to improve efficiency or to provide additional resources for other library
programming. An example of this is the evaluation of database use and public
computing center and computer use as discussed earlier. High Plains Library District
will continue to provide library services throughout the service area while evaluating
those services for efficiency and value to the community.
Stewardship and fiscal strength are focus areas of the budget process. High Plains
Library District's financial plan is to maintain a sound and sustainable financial position
by allocating available resources to provide high quality library services while also
maintaining adequate reserves to manage revenue volatility and economic downturns.
Capital Expenditures
The Facilities Master Plan provides general guidance on when a library expansion or a
new library should be considered. The BOT and executive team meet with other
community leaders regularly. Economic conditions and outlook, population growth and
projections, and community plans and needs are often discussed in those meetings.
That information is considered when determining which capital projects should be
pursued. HPLD is considering updating the Facilities Master Plan in 2025.
The Facilities Department inspects and evaluates the facilities throughout the year and
maintains a replacement schedule for significant building components (roofing, HVAC
units, boilers, etc.). The Facilities Manager recommends capital projects based on
those inspections and the replacement schedule. Library Managers also request
improvements to the facilities. The Executive Director, Associate Director of Public
Services, Facilities Manager, and Finance Manager review the proposed capital budget
requests and prioritize the recommended projects. Projects that affect the safety or the
functionality of the facilities are given higher priority than other requested improvements
or additions.
The 2024 budget includes funds allocated for the following projects:
Centennial Park Library Remodel — upgrading and renovating the existing library.
Estimated project cost of $1,800,000. This project was begun in September 2023 and
is expected to be completed in early 2024.
26
Carbon Valley Regional Library Renovations - upgrading and renovating the existing
library. Project includes carpeting, paint, furniture replacement, makerspace equipment,
and outside improvements. Estimated project cost of $1,500,000.
Farr Regional Library Renovations — upgrading and renovating the existing library.
Project includes carpeting, paint, and furniture replacement. Estimated project cost of
$850,000.
Grover Library — In 2022, Weld County School District 6 donated a modular unit to
HPLD. In October 2023, the Town of Grover donated land to HPLD for a library site.
The library will provide computer and internet access, a small collection of materials,
and a small meeting room. Estimated project cost of $1,000,000.
DSS Archive — Feasibility and needs assessment, project scope determination, and
design for a capital project was undertaken in 2023. The project may include archive
space, storage space, and public space. The 2024 budget includes $6,000,000 for this
project.
Mead Library — a library in Mead that will be approximately 10,000 square feet.
Estimated total project cost of $7,500,000. Estimated completion in 2025.
Impact of Capital Investments on Operating Budget
The capital investments noted above will have an impact on the operating budget in
additional staff, maintenance, and utility costs. The estimated amounts per project are
listed below:
Project
Estimated
Annual
Salaries and
Benefits
Estimated
Annual Utilities
Estimated Annual
Operating Costs
including Repairs and
Maintenance
Centennial Park
Library remodel
No additional
costs expected
No additional
costs expected
No additional costs
expected
Carbon Valley
Regional Library
Renovations
No additional
costs expected
No additional
costs expected
$5,000
Farr Regional Library
Renovations
No additional
costs expected
No additional
costs expected
No additional costs
expected
Grover Library
No additional
costs expected
— will be
covered by
existing staff
$ 3,000
$ 17,000
DSS Archive
No additional
costs expected
Project feasibility
and needs are
being assessed
Project feasibility and
needs are being
assessed
Mead Library
$250,000
$30,000
$ 20,000
27
The projects are expected to be financed using available cash and investments, a
decrease in earnings on investments is expected.
Debt
The legal debt limit for High Plains Library District is 1.5% of assessed value or
$319,255,468 as of December 31, 2023. The Certificates of Participation Series 2010
were paid off in December 2019. The High Plains Library District has no long-term debt
subject to the legal debt limit as of December 31, 2023.
High Plains Library District has no current plans to issue new debt.
Position Summary Schedule
2022
2023
Budgeted 2024
Librarians
32
35
36
Library Associates
56
62
63
Pages and Materials Clerks
35
42
42
Innovation Space
4
9
Facilities
8
9
9
Collection Resources
13
14
14
Information Technology
Innovation
8
9
11
Community Relations and
Marketing
4
5
5
Managers and Supervisors
30
30
30
Administration (Executive
Director, Associate
Directors, HR, Finance,
Foundation)
9
8
9
Total
195
218
228
The increase from 2022 to 2023 were planned additions to staff and support LINC. The
LINC facility is significantly larger than the Lincoln Park Library. LINC has the capacity
to serve more patrons, house a larger collection of materials, and provide a wider
variety of programming and services. The increase in the 2024 budget is for additional
innovation space staff to help meet the demand, event and volunteer coordinators to
increase and enhance use of facilities, and an additional librarian to meet teen demand
at LINC, a library associate to meet demand at the virtual library, and IT technicians for
technology support.
28
WELD COUNTY, COLORADO
Moffat
Rio Blanco
Mesa
Montrose
San Mig el
Dolore
Montezuma
Garfield
Delta
Ouray
La Plata
Eagle
Gunnison
Hinsdale Saguache
M neral
Archuleta
Jackson
Phillips
Grand
ear Cr.
urnml
Chaffee
Rio Grande
Conejos
Latimer
Boulder
Fremont
Custer
Alamosa
Costilla
Adams
Arapahoe
Douglas
L7 El Paso
Huerfano
Pueblo
Elbert
Morgan
Washington
Lincoln
Otero
Las Animas
Sedgwick
Kit Carson
Cheyenne
Prowe
LIBRARY LOCATIONS
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Weld County
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Kersey Library
Riverside Library
& Cultural Center
Centennial Park Library
LINC Library &
Innovation Center
Lincoln Park Library
Farr Regional Library
Carbon Valley
Regional Library
Erie Community Library
29
LIBRARY
LOCATIONS
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Farr Regional Library
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Carbon Valley Regional Library
7 Park Avenue, Firestone
Centennial Park Library
2227 23rd Avenue, Greeley
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Centennial
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Lincoln
Park
Library
Riverside Library
& Cultural Center
Weld County
For _i.-cn
crat
noncnette,
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Farr Regional Library
1939 61st Avenue, Greeley
Kersey Library
332 3rd Street, Kersey
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Lincoln Park Library
1012 11th Street, Greeley
Riverside Library & Cultural Center
3700 Golden Street, Evans
Erie Community Library
400 Powers Street, Erie
LINC Library & Innovation Center
501 8th Avenue, Greeley
30
DEPARTMENT DESCRIPTIONS
The libraries and departments described below are included in the general fund of High
Plains Library District.
BRANCH SERVICES
High Plains Library District (HPLD) serves more than 310,000 residents of Weld County and
part of Boulder County and covers a geographic area of almost 4,000 square miles. Our
mission of helping build community is carried out by our well -trained staff and through our
strong collection of library materials.
Currently, HPLD offers more than 700,000 items to its patrons. The district strives to provide
a collection that balances viewpoints across a broad spectrum of opinions and subject matter
in formats suitable to a variety of learning and recreational interests and skills.
Our locations offer a wide selection of materials including children, teen, and adult fiction and
non-fiction materials in print, audio, video, and electronic formats (CDs, DVDs, e -books, and
downloadable audio books). The district also provides a collection of magazines, journals,
and newspapers, and subscribes to more than 70 paid subscription databases, most of which
can be accessed from any computer with Internet access. Launchpads are also included in
the district's digital collection. These pre -loaded tablets for kids are designed with a simple,
easy -to -use interface, and come loaded with age -appropriate games and apps. In addition,
the district provides Wonderbooks and VOX books, which are children's print books with a
pre -loaded audiobook player attached.
High Plains Library District strives to provide current technologies within the libraries as well
as in computer centers throughout our service area. At a minimum the district provides
access to the catalog, subscription databases, the Internet, and current computer applications.
Computers within the libraries are used by staff to teach classes to the public on a variety of
computer -related topics, as well as by the public for research and personal computer use. In
addition, each of the district's libraries provides Wi-Fi connectivity without charge to the user.
As an extension of traditional service, each library hosts a variety of programming for all
ages that encourages reading, literacy, education, skill development, cultural and social
diversity, and fun. These programs are provided free of charge to attendees.
The district maintains a strong commitment to long-term environmental sustainability. During
new construction and facility upgrades, the district makes every effort to reduce consumption
of resources as well as use our existing resources wisely. When feasible our facilities use
alternative energy sources such as solar and implement energy -saving technologies and
practices to further reduce use of energy.
Carbon Valley Regional Library
Carbon Valley Regional Library serves as both a community library and a resource library
for the southwest area of the High Plains Library District. The 35,400 square foot facility can
31
hold up to 150,000 items and has 29 public access
computers. The library includes two community
meeting rooms, four individual study rooms, a cozy
fireplace area, children's storytime room, outdoor
patio, amphitheater, caf�, a dedicated teen room, a
nature trail, and a new pollinator garden.
The library is an integral part of the Carbon Valley
community and partners with the local Chamber
of Commerce, area municipalities, and schools to
carry out the district's mission.
Centennial Park Library
Centennial Park Library serves as a neighborhood
library near central Greeley. The 28,000 square
foot facility can house up to 80,000 items and
offers 62 public access computers. The library
includes a computer commons area with a
separate computer lab for teaching technology
classes, four study rooms, a community meeting
room, and a teen computer lab.
The Centennial Park library is undergoing a remodel that began in September 2023. Some
exciting changes include a new teen space, small makerspace and new features to the
children's area, including a re -envisioned story time area, and new art mural by local artist,
Betony Coons. Colorful new furniture, carpet and paint gives the library a fresh and modern
look. The genealogy collection, once housed on the lower level, was moved to LINC.
Erie Community Library
Erie Community Library is a neighborhood library
that holds up to 65,000 items. The 26,500 square
foot facility provides 17 public access computers
and features a living room with a fireplace, two
outdoor patios, a makerspace, four study rooms,
and a large event space/meeting room that can be
divided into two reservable meeting spaces.
To meet the needs of the growing Erie community, the library recently underwent a
renovation and an expansion of 6,500 square feet to create a makerspace, enlarge the
children's storytime room, increase the number of study rooms and meeting spaces, and
relocate and remodel the teen area to include room for collaboration, gaming, and hanging
out. The project also expanded the patron parking lot.
The four additional study rooms help serve the needs of tutors and students who were
previously using library open areas to work, allow groups to collaborate in separate
32
spaces, and provide quiet space for study and work. The larger storytime room can
accommodate twice as many adults and children as before and provides a larger area for
play and learning after storytimes. The makerspace houses a laser cutter, 3D printer, and
several sewing machines for skills -based learning, STEM activities, and arts and craft
activities for all ages. The larger meeting spaces enable the community to make twice as
many room reservations for larger numbers of people than previously.
Farr Regional Library
Farr Regional Library serves a dual role as both
a community library and a resource library for
the northern area of the High Plains Library
District. The 38,000 square foot facility can hold
up to 175,000 items and is equipped with 38 public
computers.
Through its building design, the library has a
variety of spaces that meet the diverse needs of the community including areas for
collaboration, meetings, and quiet study. The library offers a cafe/vending area, a flex
meeting room for impromptu meetings and collaborative work, community reading and study
rooms, a large children's area, a separate teen area, and numerous informal seating areas.
The Farr Regional Library features eight custom stained-glass windows commissioned by
local artist Carolyn Stuart, a fireplace with a comfortable reading area, a small conference
room, and a large meeting room.
Farr Regional Library also serves as the home for the Virtual Library. Virtual Library staff
assist those who prefer online or phone -based services. Through phone, email, and chat,
trained library staff find online -based resources, request items, renew items, troubleshoot
e -book questions, sign up for programs, help with reserving a meeting room, create district
preloaded library cards, and much more.
Grover Library
HPLD and the Town of Grover are working together to provide library services in a library
facility for the residents of Grover and the surrounding area. The town has donated land in
Grover, and the library has secured a building that is approximately 1,792 square feet. HPLD
is actively working to get this facility up and going, and we hope to see a finished facility by
mid -2024. Our plans include a small library collection, computer access, and a small
community room for meetings. The service model for this location has not yet been
solidified as we do not have one already in place for a facility of this nature, but we are
working to develop a service model that we can pilot in Grover and potentially use for future
small, rural locations similar to this facility.
Kersey Library
To meet the needs of the growing Kersey community, the library renovated a new location
33
within the heart of the community, right next to
Kohler Park. This location is 3,400 square feet
and can hold 5,600 items. It offers public access
computers, Wi-Fi, printing, scanning and faxing,
and one children's computer with age -appropriate
learning activities and games. The library hosts
a variety of programs for all ages that encourage
reading, literacy, education, and diversity with a
focus on skills -based learning/training. There is
one public study room available for reservation.
In addition to the adult book club, Kersey Library services include a summer reading
program, a free lunch program in conjunction with the Weld Food Bank, and afterschool
programming for children. The library is an important part of the Kersey community and
partners often with the Town of Kersey to carry out the district's mission.
LINC
LINC (Library INnovation Center), a 62,000 square
foot building that represents the next iteration of
the High Plains Library District opened May 13,
2023. Built at the old Greeley Tribune site in
downtown Greeley, the newly constructed,
state -of -the art building features a fully equipped
makerspace with 3D printers, laser engravers,
cri-cuts, and a plasma cutter, an industrial room
with woodworking equipment, two large innovation workspaces, an innovation classroom, an
art studio, a recording studio, podcast room, an atrium with an indoor/door fireplace, and a
board room. The High Plains Library District's Local History and Genealogy Collection, which
was previously housed at Centennial Park Library, was moved to LINC.
Plentiful opportunities for children and teens exist at LINC. The mezzanine level showcases
a dynamic, hands-on learning Children's Exhibit that physically connects to the two-story
large-scale interactive installation by nationally renowned artist Wes Bruce. The Children's
library features a Hobbit Door that welcomes families into the Storytime room. Older kids and
teens can take advantage of the gaming room next door to the Children's Library.
There is no shortage of community spaces in the building. There are 5 study rooms, 5
meeting rooms, 2 collaboration spaces, 2 computer classrooms, 3 general classrooms. The
event space holds 200 people and contains 2 projectors & large screens. There will be 50
computers available throughout the building and a materials collection that can expand to
100,000 items.
At LINC, individuals can transform information into knowledge while developing and sharing
skills and ideas in a sensory rich, experience driven, creative environment. A community
catalyst for workforce development, STEM education, and future innovation, LINC is a place
where creativity and possibility comes to life.
34
Riverside Library & Cultural Center
Riverside Library, located in Old Town Evans
continues to be a destination library for
neighborhoods surrounding the library and the
Evans community. The 18,500 square foot library
is part of a joint use cultural center which is
operated and maintained by the City of Evans. The
library can hold up to 30,000 items and provides
21 public access computers.
The library features a variety of spaces that meet the diverse needs of the community
including areas for collaboration, meetings, and quiet study. The library offers four study
rooms, a cozy fireplace, plenty of casual seating, and a multi -purpose room for library
programs. Riverside offers public access computers, WI-FI, printing, and computers and
hosts a wide variety of programs for children, teens, and adults. The cultural center portion
of the building that the City of Evans manages includes large, well-equipped meeting rooms,
local history displays, and office spaces. There is an outdoor plaza which includes a play
area for children.
DEPARTMENT OF COMMUNITY ENGAGEMENT —
ALIGNING LIBRARY ROLES WITH COMMUNITY NEEDS
Community Engagement is a coordinated effort made by the District to:
• Bring services and programs to the community members both inside and outside of the
walls of our facilities and satellite locations; inclusive of in -person interactions, vehicle -based
delivery, virtual presence (using social media sites), and use of communication tools such as
phone, email, and chat.
• Learn about the needs and priorities of community members through market research,
community assessments, and conversations.
• Share the information learned with stakeholders within the district and appropriate external
stakeholders.
• Use the information learned to focus and prioritize services and experiences most
important and relevant to community members.
• Identify opportunities for staff to represent the High Plains Library District as an engaged
resource at various community events.
• Assess and measure the impact of our work for the purpose of better aligning our efforts to
best support community success.
Outreach Services
The Outreach Department serves as an extension of High Plains Library District by delivering
services and programs to patrons and communities unable or unwilling to use library
facilities. The department operates in cooperation with the libraries throughout the High
Plains Library District.
35
The Outreach Department provides popular
materials in various formats, reading readiness
training, materials and services for families, and
programming. These services are provided to
schools, daycare centers, preschools, families,
assisted living centers, and senior centers in areas
where geographic, economic, linguistic and other
barriers hinder access to a library. Outreach
services are delivered through Mobile Services
and Outreach Services.
Mobile Services staff focus on bringing services and programs out into communities
throughout the district with the purpose of making the library a visible, valuable service
without the expectation that patrons will be expected to enter a facility. This is done through
providing popular materials in various formats and through programming, storytimes, and
events. The Mobile Services staff operates three mobile units. One unit, a bookmobile,
serves as a mobile library, carrying a collection of approximately 5,000 books and non -print
materials to schools and neighborhoods. The second and third units provide mobile library
services to early childhood facilities and senior centers by bringing carts of books along with
staff who host lobby stop services and programming. The units have access to the entire
High Plains Library District collection.
Outreach Services consists of Outreach Librarians who are centrally located and work
throughout the library district to bring services out into the community through identified
organizational partners and to build bridges to connect new populations with the library facilities
and services. They are additionally tasked with creating connections and filling gaps in our
community between the library and our underserved communities and communities that face
barriers to library service. Outreach Librarians also develop community -wide programs.
Community Relations and Marketing (CRM) Department
CRM is responsible for ensuring consistent messaging for all communications, marketing,
advertising, and public relations functions as overseen by the HPLD Executive Director. As
the High Plains Library District's brand ambassador, CRM represents HPLD with one voice,
one message, and through presenting a trustworthy presence in our community.
CRM enhances the district's brand and visual presentation by identifying and supporting
best practices in merchandising, establishing and
maintaining partnerships, and strategically
identifying areas with market penetration potential
for patron growth.
CRM actively supports districtwide efforts as
directed by the Executive Director based on
conversations with the Member Directors and
Boards. Within this framework, CRM:
• Provides the community with consistent and
36
accurate information about library policies, procedures, programs, and services.
• Creates advertising campaigns that enhance and build the HPLD brand.
• Coordinates market research and analyzes local needs.
• Openly communicates with local media that serve the various district communities.
• Coordinates all press releases, columns, press conferences, media kits and information
packets that are distributed to increase awareness and knowledge about High Plains Library
District.
• Serves as the hub of all communication throughout High Plains Library District.
• Manages the social media presence of the High Plains Library District.
• Provides collateral material and everyday tools to assist staff. Edits the content, appearance
and usability of external and internal communications including promotional materials,
publicity campaigns, and other tools in order
to ensure that the desired message is communicated, and the desired image is presented.
• Collaboratively manages the web page to ensure a clean organized design is presented
and the content is accurate and up to date.
The HPLD Events and Experiences Team is part of CRM that markets HPLD and its services
by attending events and parades. Events and Experiences staff operate the Pop -Up Library,
a Ford F250 with a custom box that opens to display library materials available for checkout
onsite. They combine point -in -time collections with targeted patron experiences to generate a
lifelong connection with the library.
DISTRICT SUPPORT SERVICES
District Support Services is responsible for the
operation of the branch library system, long range
allrplanning, and oversight of centralized services to
all branch and member libraries. Together the
District Support Services departments including
the Executive Director, Associate Director,
Collection Resources, Finance, Human
Resources and Facilities, and Information
Technology and Innovation Departments provide leadership and management services to
support district operations.
Collection Resources Department
The Collection Resources Department consists of Collection Development, Interlibrary Loan
and Prospector, Bibliographic Services, and Specialty Checkout. Together these units
accomplish the processes necessary to make a wide array of materials available to the
public in a timely, efficient, and cost-effective manner.
• Collection Development selects and manages the collections and resources of the
branch system in accordance with the Collection Development Policies. The department,
in collaboration with library managers and the Outreach manager, coordinates the
management and maintenance of the collection materials including books, magazines, and
media. Digital collections include databases, eBooks, eAudio, and streaming video. This
centralized process provides cost effective efficiencies to build a quality collection that strives
37
to balance districtwide collection goals with local branch needs.
• Interlibrary Loan and Prospector support the educational, recreational and information needs
of High Plains Library District patrons through resource sharing with other libraries. Interlibrary
Loan/Prospector enables all High Plains Library District libraries to provide patrons with a broad
range of materials by supplementing existing collections. Interlibrary Loan and Prospector
borrow and lend materials from various libraries throughout Colorado and the United States.
• Bibliographic Services is responsible for ordering, receiving, processing and cataloging
materials acquired by the district. Bibliographic Services is
responsible for maintaining the integrity of the data contained in the online catalog using
Resource Description and Access standards (RDA). This organization and description of
materials is the foundation for other basic library services, such as circulation, materials
management, collection development, and acquisitions.
• Specialty Checkout maintains a collection of equipment and nontraditional library items.
Because the equipment is often expensive and in limited supply, use is restricted to resident
patrons over the age of 18. Specialty Checkout manages patron reservations through
calendar -based software, allowing patrons to reserve items such as laptops, hotspots,
projectors, telescopes, and experience passes for a specific date.
Finance Department
The Finance Department is responsible for the general accounting functions of the High Plains
Library District including:
• Payroll - ensure proper and accurate payment to employees and payment of payroll liabilities.
• Cash Management - provide general cashiering operations, maintain banking relationships,
and manage investment of district funds.
• Accounts Payable - process payments for goods and services.
• Fiscal Reports - prepare bank reconciliations, general ledger account reconciliations, and
reports for use in analyzing various financial functions of the High Plains Library District.
• Procurement Cards - administer a procurement card program to facilitate district purchases as
well as monitoring the program and payment of monthly statements.
• Accounting Procedures - assure compliance with applicable laws and policies governing the
reporting of financial transactions, provide timely and accurate information, record all resources
and assets by adhering to Generally Accepted Accounting Principles (GAAP) applicable to fund
accounting, preparation of the Annual Comprehensive Financial Report and the coordination
and preparation of the annual Budget document.
Human Resources Department
The Human Resources Department provides leadership, direction, and support to libraries by
facilitating compliance, partnering strategically, and advocating for employees. The department
is responsible for administering talent acquisition, learning and development, total rewards,
organizational development and effectiveness, employee relations, diversity and inclusion, and
labor law compliance.
Human Resources promotes a workplace culture encouraging employees to:
38
• Focus on the patron
• Take initiative
• Contribute to a positive work environment
• Think strategically and systemically
• Pursue personal development
• Continuously improve
• Take pride in the workplace
Facilities Department
The Facilities Department has four functions:
• To provide expert assistance in planning and construction of new and
remodeled facilities
• To provide equipment maintenance for all branches
• To provide custodial services
• To maintain the district's vehicles
In addition, the department also provides assistance, as requested, to the member
libraries. Member libraries are part of the High Plains Library District, but function
independently and receive services from the district.
• Planning and Construction - this department is supervised by the
Associate Director of Public Services. The expert assistance is provided by a
Facilities Manager, with support from the district's contracted Owner's
Representative. These, along with others in the organization, work with
architects and contractors to construct and maintain the facilities that are
appropriate for the community in which they are built.
This area of service is expected to be utilized regularly in the years to come,
since the strategic plan calls for several new and remodeled buildings, in addition
to an updated Facilities Master Plan.
High Plains Library District worked with an architect to develop a "prototype
library." The architects developed a "concept" that represents the library brand,
but then translates that into customized designs and square footage that meet
local needs. HPLD plans to utilize the prototype library concept for the Mead
library.
• Equipment maintenance - this includes everything from major projects like
HVAC and roofing to soap dispensers in the restrooms. These services are
provided by the Facilities Manager, along with three Facilities
Technicians. The department also utilizes contract labor for projects beyond
the scope of the Facilities Technician skills.
39
• Custodial services - these are the typical routine services that ensure that
the facilities are clean and inviting to the public. Some of these services are
provided by paid staff, and in other cases the services are contracted.
• HPLD vehicle maintenance - As noted elsewhere in this narrative, there
are four vehicles operated by HPLD plus a Facilities pickup. Facilities
provides maintenance support for the vehicles.
Information Technology and Innovation Department
The Information Technology and Innovation (ITI) Department supports all technology
solutions and facilitates process improvement throughout the District. The department
key processes include:
• Assessing, determining and providing best fit technology and process
solutions
• Maintaining an available and responsive infrastructure
• Providing responsive support services
• Improving process maturity throughout the District
• Ensuring access to needed information and knowledge
HPLD Friends & Foundation
The High Plains Library District Friends & Foundation is a separate 501(c)(3) nonprofit,
established to support the needs and mission of the High Plains Library District. The
Friends & Foundation's mission is to build a community of library lovers through
increased collaboration, philanthropy, volunteer engagement, awareness, and advocacy
for the libraries of the High Plains Library District.
The Foundation's assets and income are derived from the following activities:
• Grant funding — mission -aligned funding for programming from private,
family, corporate, municipal, and federal grant sources
• Individual gift solicitation, including planned giving
• Corporate giving, including sponsorship for programs and events
• Special events
• Earnings from investments
40
The Friends & Foundation's current funding priorities include capital projects, programs
supporting literacy among underserved populations, and HPLD districtwide programs
including Summer Reading Adventure and the Signature Author Series.
Fundraising goals for 2024 include raising $20,000 for District -wide skills -based
programming and services at the Innovation Luncheon, and sustained support for
YES!fest, Summer Reading Adventure and additional funding projects as determined by
staff in 2023.
GOALS AND OBJECTIVES AND PERFORMANCE MEASURES
After the board of trustees approved the strategic plan in November 2018, High Plains
Library District personnel began work on goals and objectives related to the plan.
The following is a table of some of the goals and objectives that the High Plains Library
District is working toward:
41
HPLD 2024 Strategic Plan Initiatives
Goal
Department
Tie to Strategic Plan
Start Date
Due Date
Measures
Capital Projects — libraries in Mead and Grover,
addition at District Support Services, and
refreshing Carbon Valley and Farr Libraries
Executive
Associate Director
Facilities
Human Resources
Finance
Gather — library spaces provide
a place for community members
01/01/2024
12/31/2025
Grover library and library refreshes to be
completed in 2024. Mead library construction
and DSS expansion to be completed in 2025.
HPLD serving as a skills pipeline for community
members by developing programs focused on
life skills and workforce development
Branch services
MOVE
Grow
01/01/2024
12/31/2024
Develop "Gameplan" (improve MyCOJourney
registration)
Receive funding for Mobile Workforce Vehicle
Improve industry certification rates
Build better internal alignment to support HPLD
efforts toward continuous improvement
All
Grow
01/01/2024
12/31/2024
95% of employees can name a strategic goal of
HPLD and describe how their work is
contributing toward achieving that goal.
Support all sections of the community to
achieve their literacy goals, in their native
language or a secondary language
Excellence
Coordinator
Programming
Grow
01/01/2024
12/31/2024
Improved literacy rates
Improved reading readiness
42
Highlights from 2023
Goal
Department
Tie to
Strategic
Plan
Objectives
Performance Measures
Results
LINC --- Design and build
Executive
Access
CRM: Design, prepare
FOUNDATION GOALS & MEASURES:
Fundraising goal was not met —
a county wide
Stewardship
presentations - 12 presentations
Goal: Raise $1 million dollars
less than $500,000 raised
destination library in the
downtown Greeley area
per year.
Measure: 25% of gifts are eligible for
Enterprise Zone tax credit by July
Enterprise Zone eligible giving
was implemented— 50% of gifts
- Formal launch 4/19
HR: Describe and post jobs, hiring,
onboarding, training
2023Measure: 100% of donor benefits
are met by July 2023
were eligible for Enterprise Zone
tax credit by July 2023
Tour of the new facility - 3 tours
per month (36 per year)
HR Measures: February 1, 2023 — Post
job vacancy for new Innovation
96% of donor benefits were met
by July 2023 the remaining 4%
were met by October 2023
CR: Order and receive opening
day collection; finalize Genealogy
special collection; train SMEs on
Associates
March 1, 2023 — Interviews for new
Innovation Associates
Genealogy collection and new
equipment
Post job vacancy for new Pages and
Library Associates
March 15, 2023 —Job offers made to
new Innovation Associates Interviews
for new Pages and Library Associates
April 1, 2023 — New Innovation
Associates start and begin training
Hiring was completed on schedule
and staff was in place for opening
on May 13, 2023
Job offers made to new Pages and
Library Associates April 15, 2023 —
New Pages and Library Associates
start and begin training May 1, 2023 —
LINC opens to the public
The opening day collection was
ordered and shelved in time for
opening on May 13, 2023
CR: Bulk (80%) of collection ordered
by October. Collection delivered in
January/February (dependent on
construction)
Demonstrate
Executive
Excellence
The District is recognized with the
Baldridge Applications are submitted
The Foothills Level application
operational excellence
to our constituents in
our pursuit of winning
the Baldrige Award: 10
Baldridge award
annually
was submitted to Rocky Mountain
Performance Excellence
(RMPEX). RMPEX conducted
the examination in July. HPLD
was notified in August that the
Qualitative - TBD
Foothills Level was achieved.
43
Deliver Excellence -
Operational Support
Work: 12
Executive
Stewardship
District achieves recognition from
Baldridge
Achieve next level of the RMPEX
recognition
The Foothills Level application
was submitted to Rocky Mountain
Performance Excellence
(RMPEX). RMPEX conducted
the examination in July. HPLD
was notified in August that the
Foothills Level was achieved
Shift focus of
Excellence
Aspiration
Utilize, adopt and ingrain OBPE in
By the end of 2023, 80% of programs
By the end of2023, 84% of the
programming to skill-
Coordinator
programming and organization
are on a yearly calendar
programs on the annual calendar
based and development
Programming
utilizes, adopts and is ingrained
using in service planning
Select and focus on targeted
segments of the population to
create positive outcomes in the
population's lives —when we see
a positive impact on the identified
segments of the community
10% increase in positive program
evaluations
are skills -based.
We met the goal ofa 10 percent
increase in positive program
evaluations.
Support all sections of
Excellence
Literacy
Increase literacy in our
Improved literacy rates
By participating in SRA, at least
the community to
achieve their literacy
goals, in their native
language or a secondary
language
Coordinator
Programming
community
Improved reading readiness
92% of participants will discover
something new, 89% will enjoy
reading more, 84% will read
more, and 93% will want to use
the library more often.
There wee 887 new participants in
the 1,000 Books Before
Kindergarten, which is a program
that promotes reading readiness.
44
2024
District
Budget
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2024
ESTIMATED RESOURCES
Beginning Fund Balance
Estimated Revenue
Property Tax
Specific Ownership Tax
Other Revenue
Total Estimated Revenue
TOTAL ESTIMATED RESOURCES
ESTIMATED EXPENDITURES
Total Operating Expenses
Capital Outlay
Transfers Out - Debt Service/Capital Projects
Distribution to Member Libraries:
Northern Plains (Ault)
Eaton
Ft. Lupton
Hudson
Johnstown
Platteville
TOTAL EXPENDITURES
REVENUE OVER (UNDER) EXPENDITURES
Ending Fund Balance
DESIGNATION OF FUND BALANCE
Operating Reserve
Emergency Reserve
Stabilization Reserve
Capital Improvement Reserve
TOTAL ENDING FUND BALANCE
2022
Actual
2023
Budget
2023
Estimated
2024
Budget
2025
Planned
$ 77,011,263 $ 52,949,686 $ 64,612,292 $ 73,372,119 $ 84,370,437
34,295,766 51,878,812 52,000,000 68,939,989
2,071,809 1,200,000 1,600,000 1,440,000
1,679,623 197,351 2,745,000 210,801
38,047,198 53,276,163 56,345,000 70,590,790 56,564,117
54,824,117
1,500,000
240,000
115,058,461 106,225,849 120,957,292 143,962,909 140,934,554
18,247,912 23,594,773 22,901,440 27,066,497 27,876,417
24,738,277 16,453,312 13,170,500 17,989,510 5,597,250
684,342 1,034,088 1,034,088 1,237,655 1,113,890
1,146,769 2,000,009 2,000,009 2,520,307 2,268,276
2,432,760 3,234,407 3,196,192 3,705,502 3,334,952
2,036,846 3,261,444 3,261,444 4,468,483 4,021,635
486,564 811,068 811,068 1,292,842 1,163, 558
672,699 1,210,432 1,210,432 1,311,676 1,180,508
7,459,980 11,551,448 11,513,233 14,536,465 13,082,819
50,446,169 51,599,533 47,585,173 59,592,472 46,556,486
(12,398,971) 1,676,630 8,759,827 10,998,318 10,007,631
64,612,292 54,626,316 73,372,119 84,370,437 94,378,068
9,123,956 11,797,387 11,450,720 13,533,248
1,091,027 1,592,364 1,608,000 2,111,400
10,000,000 10,000,000 10,000,000 10,000,000
44,397,309 31,236,565 50,313,399 58,725,789
13,938,209
1,689,724
10,000,000
68,750,135
$64,612,292 $54,626,316 $73,372,119 $84,370,437 $ 94,378,068
46
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2024
TAXES
Property Taxes Weld Co.
Property Taxes Boulder Co.
Delinquent Taxes
Refunds/Abatements Taxes Weld Co.
Refunds/Abatements Taxes Boulder Co.
Specific Ownership Taxes
TOTAL TAXES
OTHER REVENUE
Fines, & Fees
Earnings on Investments
Grants
Miscellaneous
TOTAL OTHER REVENUE
TOTAL REVENUE
2022
Actual
2023
Budget
2023
Estimated
$ 33,636,428 $ 51,168,709 $ 51,289,897
649,525 644,867 644,867
9,813
2,071,809
36,367,575
29,177
1,145,248
457,525
47,673
1,679,623
$38,047,198
64,424
812
1,200,000
53,078,812
25,000
80,000
84,351
8,000
197,351
$53,276,163
64,424
812
1,600,000
2024
Budget
67,628,142
902,004
404,449
5,394
1,440,000
2025
Planned
54,102,514
721,603
1,500,000
53,600,000 70,379,989 56,324,117
25,000
2,500,000
205,000
15,000
2,745,000
25,000
100,000
77,801
8,000
210,801 240,000
55,000
100,000
75,000
10,000
$56,345,000 $70,590,790 $56,564,117
47
High Plains Library District
Budgeted Revenue & Expenditures - General Fund
FY 2024
2022 2023 2023 2024 2025
Actual Budget Estimated Budget Planned
OPERATING
Salaries and wages
Fringe benefits
Workers' compensation
Bank fees
Minor equipment/furniture <$5k
Janitorial supplies
Operating supplies
Bib processing supplies
Postage
Printing
Memberships
Public relations
Programs
Elec. - utilities
Water & sewer
Natural gas
Telephones
Disposal services
Professional contracts
Gasoline motor oil, lubricants
Repair maint.- bldg
Repair maint.- vehicles
Repair maint.- office equip.
Repair maint.- computer
Repair maint.- on-line comp
Repair maint.- other equip.
Tuition reimbursement
Travel & mileage
In-house training
Meetings
Out -of -house training & conferences
Treasurer's fee
Books
Newspapers/periodicals.
Ebooks
Compact discs
Software
DVD/BluRay
Other expense
Electronic resources
Platform Fees
Insurance
Rent contribution -in -kind
Equipment rentals
Lease / rental expense
TOTAL OPERATING
CAPITAL OUTLAY
Opening Day Collections
Equipment/furn over $5000
New Computers & Other Technology
Capital Improvements
Construction Graphics
TOTAL CAPITAL OUTLAY
TRANSFERS OUT
Transfers - Debt Service Fund
TOTAL TRANSFERS
8,804,954 11, 516,106 11,000, 000 12,840,559 13,482, 585
2,791,797 4,260,961 4,000,000 4,879,413 4,988,558
74,526 88,000 88,000 88,000 90,000
1,083 1,980 1,980 1,980 1,980
35,538 51,275 51,275 85,020 42,833
45,037 64,000 75,000 130,000 130,000
122,006 162,340 225,000 223,875 225,810
138,108 236,769 236,769 238,769 238,769
21,931 36,542 36,542 36,782 36,857
24,011 24,000 24,000 24,000 24,000
24,294 27,489 27,489 43,499 50,174
57,414 61,255 61,255 86,605 90,405
57,695 75,730 75,730 86,300 86,300
281,294 380,288 355,000 372,500 379,575
88,157 102,362 90,000 103,800 109,315
96,941 108,317 140,000 156,500 158,050
220,605 321,704 321,704 397,550 457,183
58,164 88,469 95,000 95,200 103,435
1,524,029 1,508, 990 1,540,000 1,936,655 1,961,746
10,693 24,000 24,000 24,000 26,000
355,235 465,000 500,000 500,000 500,000
17,329 27,700 27,700 34,700 28,700
141,284 174,200 174,200 216,400 248,800
662,694 467,400 416,400 350,950 403,593
139,577 209,854 260,854 327,266 376,356
1,773 66,500 50,000 137,500 157,375
6,422 25,000 25,000 25,000 30,000
27,847 49,893 49,893 59,326 64,902
22,957 36,400 36,400 39,600 39,600
5,192 8,015 8,015 13,115 13,453
31,967 60,800 60,800 62,200 62,200
512,077 825,000 800,000 1,113,750 825,000
688,718 547,000 547,000 552,000 552,000
30,901 55,300 55,300 55,500 55,500
109,596 140,000 140,000 155,000 160,000
25,633 38,800 38,800 42,500 42,500
334,135 409,784 409,784 614,535 706,715
65,792 145,000 145,000 115,000 115,000
68 5,650 5,650 9,248 9,248
469,926 490,000 490,000 574,000 574,000
12,676 15,900 15,900 15,900 15,900
107,836 190,000 175,000 200,000 210,000
1,000 1,000 2,000 2,000
18,247,912 23,594,773 22,901,440 27,066,497 27,876,417
641,472 315,500 315,500 35,000 480,000
15,765 70,000 70,000
367,861 355,000 355,000 255,000 63,250
23,713,179 15,777,812 12,500,000 17,629,510 4,984,000
5,000 - -
24,738,277 16,453,312 13,170,500 17,989,510 5,597,250
TOTAL CAPITAL OUTLAY & TRANSFERS 24,738,277 16,453,312 13,170,500 17,989,510 5,597,250
Distribution to Member Libraries
7,459,980 11, 551,448 11,513,233 14,536,465 13,082, 819
TOTAL DIST TO MEMBER LIBRARIES
7,459,980 11, 551,448 11,513,233 14, 536,465 13, 082, 819
TOTAL EXPENDITURES 50,446,169
51,599,533 47,585,173 59,592,472 46,556,486
48
Branches
Carbon
Valley
Centennial
Park
Erie
Farr
Kersey
Lincoln
Park
LINC
Riverside
Grover
6110
Salaries
1,051,728
1,108,606
943,478
1,406,314
141,331
-
1,734,534
859,556
6112
Benefits
399,657
421,270
358,522
534,399
53,706
-
659,122
326,631
6136
Workers' Compensation
Total Salaries & Benefits
1,451,385
1,529,876
1,302,000
1,940,713
195,037
-
2,393,656
1,186,187
6000
Distribution to member libraries
6205
Bank fees
6220
Minor equipment/Furniture <$5k
12,976
10,950
11,220
1,750
10,200
-
9,224
5,500
6236
Janitorial supplies
6249
Operating supplies
16,370
18,900
16,750
11,000
2,560
-
69,800
12,500
6250
Bib processing supplies
6310
Postage
100
124
100
25
10
-
100
158
6320
Printing
6340
Memberships
750
550
405
200
150
-
350
300
6345
Public relations
6358
Programs
6362
Electric
55,000
52,000
50,000
70,000
5,000
9,000
60,000
25,000
1,500
6364
Water &sewer
15,000
5,500
15,000
22,000
4,000
1,000
18,000
8,000
300
6365
Natural gas
20,000
15,000
12,000
20,000
4,000
4,500
50,000
10,000
1,000
6367
Telephones
6369
Disposal services
15,000
9,000
5,000
10,000
3,000
2,500
20,000
4,000
200
6379
Professional contracts
5,900
68,640
1,110
3,000
94,380
17,000
6380
Gasoline, motor oil, lubricants
6382
Repair maint.- bldg
6384
Repair maint.- vehicles
6385
Repair maint.- office equip.
-
200
-
-
200
6387
Repair, maint., replacement / computer
6388
Repair maint.- on-line comp
6389
Repair maint.- other equip.
5,000
-
-
6393
Tuition reimbursement
6394
Travel & mileage
3,275
621
1,160
261
626
-
1,740
1,000
6395
In -House Training
6396
Meetings
540
300
300
200
25
-
300
300
6397
Out -of -House Training & Conferences
6398
Treasurers fee
6410
Books
6425
Newspapers/periodicals
6430
Ebooks
6460
Compact discs
6480
Software
6490
DVD/BluRay
6495
Other expense
6496
Electronic resources
6500
Platform Fees
6510
Insurance
6520
Equipment rental
6530
Lease / rental expense
-
-
6952
Equip/furniture - over $5000
-
-
6940
Improvement to Buildings
-
6954
New Computers & other technology
6985
Lease debt service
6986
Opening Day Collection
6987
Construction Graphics
1,601,296
1,711,461
1,413,935
2,077,259
224,808
20,000
2,717,550
1,253,145
20,000
6980
Capital improvements
-
-
Total
1,601,296
1,711,461
1,413,935
2,077,259
224,808
20,000
2,717,550.48
1,253,145
20,000
49
Branches
Outreach
Admin
Dist. To
Mbr Lib
2024
2025
TOTAL
TOTAL
6110
Salaries
871,082
4,723,930
12,840,559
13,482,585
6112
Benefits
331,013
1,795,093
4,879,413
4,988,558
6136
Workers' Compensation
88,000
88,000
90,000
Total Salaries & Benefits
1,202,095
6,607,023
17,807,972
18,561,143
6000
Distribution to member libraries
14,536,465
14,536,465
13,082,819
6205
Bank fees
1,980
1,980
1,980
6220
Minor equipment/Furniture <$5k
3,500
19,700
85,020
42,833
6236
Janitorial supplies
130,000
130,000
130,000
6249
Operating supplies
15,000
58,495
223,875
225,810
6250
Bib processing supplies
238,769
238,769
238,769
6310
Postage
125
36,040
36,782
36,857
6320
Printing
24,000
24,000
24,000
6340
Memberships
1,200
39,594
43,499
50,174
6345
Public relations
86,605
86,605
90,405
6358
Programs
86,300
86,300
86,300
6362
Electric
45,000
372,500
379,575
6364
Water & sewer
15,000
103,800
109,315
6365
Natural gas
20,000
156,500
158,050
6367
Telephones
397,550
397,550
457,183
6369
Disposal services
26,500
95,200
103,435
6379
Professional contracts
46,900
1,699,725
1,936,655
1,961,746
6380
Gasoline, motor oil, lubricants
13,500
10,500
24,000
26,000
6382
Repair maint.- bldg
500,000
500,000
500,000
6384
Repair maint.- vehicles
26,700
8,000
34,700
28,700
6385
Repair maint.- office equip.
-
216,000
216,400
248,800
6387
Repair, maint., replacement / computer
350,950
350,950
403,593
6388
Repair maint.- on-line comp
327,266
327,266
376,356
6389
Repair maint.- other equip.
132,500
137,500
157,375
6393
Tuition reimbursement
25,000
25,000
30,000
6394
Travel & mileage
5,500
45,143
59,326
64,902
6395
In -House Training
39,600
39,600
39,600
6396
Meetings
1,200
9,950
13,115
13,453
6397
Out -of -House Training & Conferences
62,200
62,200
62,200
6398
Treasurers fee
1,113,750
1,113,750
825,000
6410
Books
552,000
552,000
552,000
6425
Newspapers/periodicals
55,500
55,500
55,500
6430
Ebooks
155,000
155,000
160,000
6460
Compact discs
42,500
42,500
42,500
6480
Software
614,535
614,535
706,715
6490
DVD/BluRay
115,000
115,000
115,000
6495
Other expense
9,248
9,248
9,248
6496
Electronic resources
574,000
574,000
574,000
6500
Platform Fees
15,900
15,900
15,900
6510
Insurance
200,000
200,000
210,000
6520
Equipment rental
2,000
2,000
2,000
6530
Lease / rental expense
-
-
-
6952
Equip/furniture - over $5000
-
70,000
70,000
70,000
6940
Improvement to Buildings
-
-
6954
New Computers & other technology
255,000
255,000
63,250
6985
Lease debt service
-
-
-
6986
Opening Day Collection
35,000
35,000
480,000
6987
Construction Graphics
-
-
-
1,315,720
15,068,823
14,536,465
41,962,962
41,572,486
6980
Capital improvements
-
17,629,510
17,629,510
4,984,000
Total
1,315,720
32,698,333
14,536,465
59,592,472
46,556,486
50
Administration
50/51
Ad min
01
BOT
02
Exec
Dir
03
Assoc
Dir
53
Community
Relations
54
Information
Technology
55
Human
Resources
Departments
6000
Tax Distrbtn - member libraries
14,536,465
6136
Workers' Compensation
88,000
6205
Bank fees
6220
Minor equipment/furniture <$5k
-
200
5,000
5,000
1,200
6236
Janitorial supplies
6249
Operating supplies
6,500
750
1,200
995
32,000
5,000
700
6250
Bib processing supplies
6310
Postage
50
100
100
-
6320
Printing
23,000
-
6340
Memberships
300
1,200
1,010
11,965
10,830
8,014
6345
Public relations
74,655
10,950
6358
Programs
86,300
-
6362
Electric
45,000
6364
Water and sewer
15,000
6365
Natural gas
20,000
6367
Telephones
397,550
6369
Disposal services
25,000
1,500
6379
Professional contracts
44,400
40,450
28,920
52,075
95,155
6380
Gasoline, Motor Oil, Lubricants
4,500
6382
Repair maint.- bldg
6384
Repair maint.- vehicles
3,000
6385
Repair maint.- office equip
216,000
6387
Repair, maint., replacement / computer
350,950
6388
Repair maint.- online comp
327,266
6389
Repair maint.- other equip.
132,500
6393
Tuition reimbursement
25,000
6394
Travel & mileage
2,800
3,500
1,500
1,250
21,500
720
6395
In -House Training
39,600
6396
Meetings
3,500
3,500
500
1,250
250
100
6397
Out -of -House Training&Conferences
1,000
1,200
60,000
6398
Treasurers fee
1,113,750
6410
Books
6425
Newspapers/periodicals
6430
Ebooks
6460
Compact discs
6480
Software
614,535
6490
Video/DVD
6495
Other expense
5,000
6496
Electronic resources
6500
Platform Fees
6510
Insurance
200,000
6520
Equipment rentals
6530
Lease / rental expense
-
Capital Outlay
6952
Equipment over $5000
-
6940
Improvement to Buildings
6954
New Computers & Other Technology
-
255,000
6980
Capital improvements
-
-
6985
Lease debt service
-
6986
Opening Day Collection
6987
Construction Graphics
-
DEPARTMENT TOTAL
16,094,165
8,350
10,600
135,955
185,640
2,390,056
241,439
51
Administration
56
Finance
57
Foundation
58
Facilities
Services
59
Collection
Resources
2024
2025
Departments
Total
Total
6000
Tax Distrbtn - member libraries
14,536,465
13,082,819
6136
Workers' Compensation
88,000
90,000
6205
Bank fees
1,980
1,980
1,980
6220
Minor equipment/furniture <$5k
-
5,000
3,300
19,700
14,600
6236
Janitorial supplies
130,000
130,000
130,000
6249
Operating supplies
750
950
9,650
58,495
59,330
6250
Bib processing supplies
238,769
238,769
238,769
6310
Postage
990
550
34,250
36,040
36,165
6320
Printing
1,000
24,000
24,000
6340
Memberships
1,200
1,675
3,000
400
39,594
46,269
6345
Public relations
1,000
86,605
90,405
6358
Programs
86,300
86,300
6362
Electric
45,000
46,000
6364
Water and sewer
15,000
16,000
6365
Natural gas
20,000
21,000
6367
Telephones
397,550
457,183
6369
Disposal services
26,500
29,725
6379
Professional contracts
78,525
-
932,000
428,200
1,699,725
1,718,216
6380
Gasoline, Motor Oil, Lubricants
6,000
10,500
10,500
6382
Repair maint.- bldg
500,000
500,000
500,000
6384
Repair maint.- vehicles
5,000
8,000
8,000
6385
Repair maint.- office equip
216,000
248,400
6387
Repair, maint., replacement / computer
350,950
403,593
6388
Repair maint.- online comp
327,266
376,356
6389
Repair maint.- other equip.
-
132,500
152,375
6393
Tuition reimbursement
25,000
30,000
6394
Travel & mileage
393
900
10,000
2,580
45,143
48,819
6395
In -House Training
39,600
39,600
6396
Meetings
750
100
9,950
10,388
6397
Out -of -House Training&Conferences
-
62,200
62,200
6398
Treasurers fee
1,113,750
825,000
6410
Books
552,000
552,000
552,000
6425
Newspapers/periodicals
55,500
55,500
55,500
6430
Ebooks
155,000
155,000
160,000
6460
Compact discs
42,500
42,500
42,500
6480
Software
-
-
614,535
706,715
6490
Video/DVD
115,000
115,000
115,000
6495
Other expense
4,248
-
9,248
9,248
6496
Electronic resources
574,000
574,000
574,000
6500
Platform Fees
15,900
15,900
15,900
6510
Insurance
200,000
210,000
6520
Equipment rentals
2,000
2,000
2,000
6530
Lease / rental expense
-
-
Capital Outlay
6952
Equipment over $5000
70,000
-
70,000
70,000
6940
Improvement to Buildings
6954
New Computers & Other Technology
-
-
255,000
63,250
6980
Capital improvements
17,629,510
17,629,510
4,984,000
6985
Lease debt service
-
-
6986
Opening Day Collection
35,000
35,000
480,000
6987
Construction Graphics
-
DEPARTMENT TOTAL
83,838
11,073
19,292,510
2,262,149
40,715,775
26,944,105
52
RESOLUTION TO ADOPT BUDGET
23-3
A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES FOR EACH
FUND AND ADOPTING A BUDGET FOR THE HIGH PLAINS LIBRARY DISTRICT,
COLORADO, FOR THE CALENDAR YEAR BEGINNING ON THE FIRST DAY OF
JANUARY 2024, AND ENDING ON THE LAST DAY OF DECEMBER 2024.
WHEREAS, the Board of Trustees of the High Plains Library District has appointed
Dr. Matthew Hortt, High Plains Library District Executive Director, to prepare and submit a
proposed budget to said governing body at the proper time; and
WHEREAS, Dr. Matthew Hortt has submitted a proposed budget to this governing
body for its consideration; and
WHEREAS, upon due and proper notice, published or posted in accordance with the
law, said proposed budget was open for inspection by the public at a designated place, a
public hearing was held on December 11, 2023, and interested taxpayers were given the
opportunity to file or register any objections to said proposed budget.
NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the High Plains
Library District, Colorado:
Section 1, That estimated expenditures for each fund are as follows:
General Fund
Debt Service Fund
$59,592,472
Section 2. That estimated revenues for each fund are as follows:
General Fund:
From un-appropriated surpluses
From sources other than general
property tax
From the general property tax
levy
Debt Service
Total General Fund
$ 73,372,119
2,060,644
68,530,146
$143,962,909
53
Resolution to Adopt Budget
Page 2
High Plains Library District
Section 3. That the budget, as submitted, amended, and hereinabove summarized
by fund, hereby is approved and adopted as the budget of the High Plains Library District for
the year stated above.
Section 4. That the budget hereby approved and adopted shall be signed by the
Chairman, High Plains Library District Board of Trustees, and made a part of the public
records of the District.
ADOPTED, this 11th day of December, A.D., 2023.
Attest:
Chairman, Board of Trustees
Attest:
Secretdryitreasurer, Board of Trustees
54
RESOLUTION TO APPROPRIATE SUMS OF MONEY
23-4
A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS
FUNDS AND SPENDING AGENCIES, IN THE AMOUNTS AND FOR THE PURPOSE
AS SET FORTH BELOW, FOR THE HIGH PLAINS LIBRARY DISTRICT,
COLORADO, FOR THE 2024 BUDGET YEAR.
WHEREAS, the Board of Trustees has adopted the annual budget in accordance
with the local Government Budget Law, on December 11, 2023 and
WHEREAS, the Library Board has made provision therein for revenues in an
amount equal to or greater than the total proposed expenditures as set forth in said
budget, and
WHEREAS, it is not only required by law, but also necessary to appropriate the
revenues provided in the budget to and for the purposes described below, so as not to
impair the operations of the District.
NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the High
Plains Library District, Colorado:
That the following sums are hereby appropriated from the revenue of each fund,
to each fund, for purposes stated:
General Fund:
Current Operating Expenses $27,066,497
Capital Outlay 17,989,510
Transfers (internal activities)
Distribution to Member Libraries 14,536,465
Total General Fund $59.592,472
Debt Service Fund:
Principal & Interest & Other $
ADOPTED, this 11th day of December, A.D., 2023.
Chairman, Board of Trustees
ATTEST:
SecretarylTrasurer, Board of Trustees
55
RESOLUTION TO SET MILL LEVIES
24-1
A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE
YEAR 2023 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE
HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2024 BUDGET
YEAR.
WHEREAS, the Board of Trustees of the High Plains Library District has
adopted the annual budget in accordance with the Local Government Budget
Law, on December 11, 2023, and
WHEREAS, the amount of money necessary to balance the budget for
general operating expenses is $66,786,072
WHEREAS, the 2023 valuation for assessment for the High Plains Library
District as certified by the Weld County Assessor is $21,021,741,306
NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the
High Plains Library District, Colorado:
Section 1: That for the purpose of meeting all general operating expenses
of the High Plains Library District during the 2024 budget year, there is hereby
levied a tax of 3.177 mills upon each dollar of the total valuation for assessment
of all taxable property within the District for the year 2023.
Section 2: That the District Executive Director is hereby authorized and
directed to immediately recertify to the County Commissioners of Weld County,
Colorado, the mill levies for the High Plains Library District as hereinabove
determined and set.
ADOPTED, this 8th day of January, A.D., 2024.
ATTEST:
.y/Je
Chairm , Board of Trustees
ATTEST:
Secretary/Treasurer, Board of Trustees
56
1050 County Tax Entity Code
DOLA LGID/SID 62079/1
CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments
TO: County Commissioners' of
On behalf of the
the
of the
WELD COUNTY , Colorado.
HIGH PLAINS LIBRARY
(taxing entity)
n
Board of Trustees
(governing body)B
HIGH PLAINS LIBRARY
Hereby officially certifies the following mills
to be levied against the taxing entity's GROSS $
assessed valuation of:
Note: If the assessor certified a NET assessed valuation
(AV) different than the GROSS AV due to a Tax
Increment Financing (TIF) AreaF the tax levies must be $
calculated using the NET AV. The taxing entity's total
property tax revenue will be derived from the mill levy
multiplied against the NET assessed valuation of:
Submitted:
(no later than Dec. 15)
(local government)L
$21,463,563,070.00
(GROSS" assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E)
$21,021,741,306.00
(NETG assessed valuation, Line 4 of the Certification of Valuation Form DLG 57)
USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED
BY ASSESSOR NO LATER THAN DECEMBER 10
01/09/2024 for budget/fiscal year
(mm/dd/yyyy)
2024
(yyyy)
PURPOSE (see end notes for definitions and examples)
LEVY2
REVENUE2
1. General Operating Expenses"
2. <Minus> Temporary General Property Tax Credit/
Temporary Mill Levy Rate Reduction'
SUBTOTAL FOR GENERAL OPERATING:
3. General Obligation Bonds and Interest'
4. Contractual Obligations'
5. Capital Expenditures`'
6. Refunds/Abatements'
7. Other' (specify):
3.177 mills $ 66786072.13
> mills $ <
3.177
0.019
mills
0
66786072.13
mills $
0
mills $
0
mills $ 0
mills $ 399413.08
mills $
mills $
TOTAL. r Sum of General Operating
Subtotal and Lines 3 to 7
3.196
mills
67185485.21
Contact person:
(print)
Signed:
Natalie Wertz
Daytime
phone:
Title:
(970) 506-8566
Finance Manager
Include one copy of this tax entity's completed form when filing the local government's budget by January 31st, per 29-1-113 C.R.S., with the
Division of Local Government (DLG). Room 521, 1313 Sherman Street, Denver, CO 80203. Questions? Call DLG at (303) 864-7720.
' If the taxing entity's boundaries include more than one county, you must certify the levies to each county. Use a separate form
for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution.
2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of
Form DLG57 on the County Assessor's FINAL certification of valuation).
Page 1 of 4
57
DLG 70 (Rev.6/16)
CERTIFICATION OF TAX LEVIES, continued
THIS SECTION APPLIES TO TITLE 32, ARTICLE 1 SPECIAL DISTRICTS THAT LEVY TAXES
FOR PAYMENT OF GENERAL OBLIGATION DEBT (32-1-1603 C.R.S.). Taxing entities that are
Special Districts or Subdistricts of Special Districts must certify separate mill levies and revenues to the
Board of County Commissioners, one each for the funding requirements of each debt (32-1-1603, C.R.S.)
Use additional pages as necessary. The Special District's or Subdistrict's total levies for general obligation
bonds and total levies for contractual obligations should be recorded on Page 1, Lines 3 and 4 respectively.
CERTIFY A SEPARATE MILL LEVY FOR EACH BOND OR CONTRACT:
BONDS:
1. Purpose of Issue:
Series:
Date of Issue:
Coupon Rate:
Maturity Date:
Levy:
Revenue:
2. Purpose of Issue:
Series:
Date of Issue:
Coupon Rate:
Maturity Date:
Levy:
Revenue:
CONTRACTS':
3. Purpose of Contract:
Title:
Date:
Principal Amount:
Maturity Date:
Levy:
Revenue:
4. Purpose of Contract:
Title:
Date:
Principal Amount:
Maturity Date:
Levy:
Revenue:
Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-1-1603, C.R.S.
Page 2 of 4
58
DLG 70 (Rev.6/16)
Notes:
A Taxing Entity —A jurisdiction authorized by law to impose ad valorem property taxes on taxable property
located within its territorial limits (please see notes B, C, and H below). For purposes of the DLG 70 only, a
taxing entity is also a geographic area formerly located within a taxing entity's boundaries for which the county
assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of
financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an
area of excluded property formerly within a special district with outstanding general obligation debt at the time of
the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general
obligation debt service is administered by another local government.
B Governing Body —The board of county commissioners, the city council, the board of trustees, the board of
directors, or the board of any other entity that is responsible for the certification of the taxing entity's mill levy.
For example: the board of county commissioners is the governing board ex officio of a county public
improvement district (PID); the board of a water and sanitation district constitutes ex officio the board of directors
of the water subdistrict.
c Local Government - For purposes of this line on Page lof the DLG 70, the local government is the political
subdivision under whose authority and within whose boundaries the taxing entity was created. The local
government is authorized to levy property taxes on behalf of the taxing entity. For example, for the purposes of
this form:
1. a municipality is both the local government and the taxing entity when levying its own levy for its entire
jurisdiction;
2. a city is the local government when levying a tax on behalf of a business improvement district (BID)
taxing entity which it created and whose city council is the BID board;
3. a fire district is the local government if it created a subdistrict, the taxing entity, on whose behalf the fire
district levies property taxes.
4. a town is the local government when it provides the service for a dissolved water district and the town
board serves as the board of a dissolved water district, the taxing entity, for the purpose of certifying a
levy for the annual debt service on outstanding obligations.
GROSS Assessed Value - There will be a difference between gross assessed valuation and net assessed
valuation reported by the county assessor only if there is a "tax increment financing" entity (see below), such as a
downtown development authority or an urban renewal authority, within the boundaries of the taxing entity. The
board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed
Value found on Line 2 of Form DLG 57.
E Certification of Valuation by County Assessor, Form DLG 57 - The county assessor(s) uses this form (or one
similar) to provide valuation for assessment information to a taxing entity. The county assessor must provide this
certification no later than August 25th each year and may amend it, one time, prior to December 10th. Each entity
must use the FINAL valuation provided by assessor when certifying a tax levy.
E TIF Area —A downtown development authority (DDA) or urban renewal authority (URA), may form plan
areas that use "tax increment financing" to derive revenue from increases in assessed valuation (gross minus net,
Form DLG 57 Line 3) attributed to the activities/improvements within the plan area. The DDA or URA receives
the differential revenue of each overlapping taxing entity's mill levy applied against the taxing entity's gross
assessed value after subtracting the taxing entity's revenues derived from its mill levy applied against the net
assessed value.
G NET Assessed Value —The total taxable assessed valuation from which the taxing entity will derive revenues
for its uses. It is found on Line 4 of Form DLG 57. Please Note: A downtown development authority (DDA)
may be both a taxing entity and have also created its own TIF area and/or have a URA TIF Area within the
DDA's boundaries. As a result DDAs may both receive operating revenue from their levy applied to their
certified NET assessed value and also receive TIF revenue generated by any tax entity levies overlapping the
DDA's TIF Area, including the DDA's own operating levy.
Page 3 of 4 DLG 70 (Rev.6/16)
59
x General Operating Expenses (DLG 70 Page 1 Line 1) —The levy and accompanying revenue reported on
Line 1 is for general operations and includes, in aggregate, all levies for and revenues raised by a taxing entity for
purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire
pension levy is included in general operating expenses, unless the pension is voter -approved, if voter -approved,
use Line 7 (Other).
I Temporary Tax Credit for Operations (DLG 70 Page 1 Line 2) —The Temporary General Property Tax
Credit/ Temporary Mill Levy Rate Reduction of 39-1-111.5, C.R.S. may be applied to the taxing entity's levy for
general operations to effect refunds. Temporary Tax Credits (TTCs) are not applicable to other types of levies
(non -general operations) certified on this form because these levies are adjusted from year to year as specified by
the provisions of any contract or schedule of payments established for the payment of any obligation incurred by
the taxing entity per 29-1-301(1.7), C.R.S., or they are certified as authorized at election per 29-1-302(2)(b),
C.R.S.
General Obligation Bonds and Interest (DLG 70 Page 1 Line 3) —Enter on this line the total levy required to
pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7) C.R.S., the amount of revenue
levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the
provisions of any contract or schedule of payments. Title 32, Article 1 Special districts and subdistricts must
complete Page 2 of the DLG 70.
x Contractual Obligation (DLG 70 Page 1 Line 4) —If repayment of a contractual obligation with property tax
has been approved at election and it is not a general obligation bond (shown on Line 3), the mill levy is entered on
this line. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the
amount of revenue required for such purpose as specified by the provisions of any contract or schedule of
payments.
Capital Expenditures (DLG 70 Page 1 Line 5) —These revenues are not subject to the statutory property tax
revenue limit if they are approved by counties and municipalities through public hearings pursuant to 29-1-
301(1.2) C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29-
1-302(1.5) C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should
be entered on Line 5.
M Refunds/Abatements (DLG 70 Page 1 Line 6) —The county assessor reports on the Certification of Valuation
(DLG 57 Line 11) the amount of revenue from property tax that the local government did not receive in the prior
year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes
originally charged to them due to errors made in their property valuation. The local government was due the tax
revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since
the government was due the revenue, it may levy, in the subsequent year, a mill to collect the refund/abatement
revenue. An abatement/refund mill levy may generate revenues up to, but not exceeding, the refund/abatement
amount from Form DLG 57 Line 11.
1. Please Note: Pursuant to Article X, Section 3 of the Colorado Constitution, if the taxing entity is in more
than one county, as with all levies, the abatement levy must be uniform throughout the entity's boundaries
and certified the same to each county. To calculate the abatement/refund levy for a taxing entity that is
located in more than one county, first total the abatement/refund amounts reported by each county
assessor, then divide by the taxing entity's total net assessed value, then multiply by 1,000 and round
down to the nearest three decimals to prevent levying for more revenue than was abated/refunded. This
results in an abatement/refund mill levy that will be uniformly certified to all of the counties in which the
taxing entity is located even though the abatement/refund did not occur in all the counties.
N Other (DLG 70 Page 1 Line 7) —Report other levies and revenue not subject to 29-1-301 C.R.S. that were not
reported above. For example: a levy for the purposes of television relay or translator facilities as specified in
sections 29-7-101, 29-7-102, and 29-7-105 and 32-1-1005 (1) (a), C.R.S.; a voter -approved fire pension levy; a
levy for special purposes such as developmental disabilities, open space, etc.
Page 4 of 4
60
DLG 70 (Rev.6/16)
RESOLUTION TO SET MILL LEVIES
24-2
A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE
YEAR 2023 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE
HIGH PLAINS LIBRARY DISTRICT, COLORADO, FOR THE 2024 BUDGET
YEAR,
WHEREAS, the Board of Trustees of the High Plains Library District has
adopted the annual budget in accordance with the Local Government Budget
Law, on December 11, 2023, and
WHEREAS, the amount of money necessary to balance the budget for
genera! operating expenses is $832,236
WHEREAS, the 2023 valuation for assessment for the High Plains Library
District as certified by the Boulder County Assessor is $261,956,565
NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the
High Plains Library District, Colorado:
Section 1: That for the purpose of meeting all general operating expenses
of the High Plains Library District during the 2024 budget year, there is hereby
levied a tax of 3.177 mills upon each dollar of the total valuation for assessment
of all taxable property within the District for the year 2023.
Section 2: That the District Executive Director is hereby authorized and
directed to immediately recertify to the County Commissioners of Boulder
County, Colorado, the mill levies for the High Plains Library District as
hereinabove determined and set.
ADOPTED, this 8th day of January, A.D., 2024.
ATTEST:
r
N.), _ „,
v -a/
Chairman, oard of Trustees
ATTEST:
Secretary/Treasurer, Board of Trustees
61
CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments
TO: County Commissioners1 of
Boulder County
, Colorado.
On behalf of the High Plains Library District
(taxing entity)
the Board of Trustees
(governing body)B
of the High Plains Library District
Hereby officially certifies the following mills
to be levied against the taxing entity's GROSS
assessed valuation of:
Note: If the assessor certified a NET assessed valuation
(AV) different than the GROSS AV due to a Tax
Increment Financing (TIF) Area' the tax levies must be
calculated using the NET AV. The taxing entity's total
property tax revenue will be derived from the mill levy
multiplied against the NET assessed valuation of:
Submitted: 01/09/2024
(local govemment)C
$ 268,633,060
(GROSS assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E)
$ 261,956,565
(NETG assessed valuation, Line 4 of the Certification of Valuation Form DLG 57)
USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED
BY ASSESSOR NO LATER THAN DECEMBER 10
(no later than Dec. 15) (mm/ddlyyyy)
for budget/fiscal year 2024
(yyyy)
PURPOSE (see end notes for definitions and examples)
1. General Operating Expenses"
2. <Minus> Temporary General Property Tax Credit/
Temporary Mill Levy Rate Reduction'
SUBTOTAL FOR GENERAL OPERATING:
3. General Obligation Bonds and interest.'
4. Contractual Obligations"
5. Capital Expenditures"
6. Refunds/Abatements"
7. Other" (specify):
LEVY2
3.177
REVENUE2
mills $832,236
> mills $ <
3.177
.019
mills
$832,236
mills $
mills $
mills $
mills $ 4,977
mills $
mills $
TOTAL• r Sum of General Operating
• L Subtotal and Lines 3 to 7
3.196
mills
$837,213
Contact person: Natalie Wertz
Signed:
Phone:
(97g 506-8566
Title: Finance Manager
Survey Question: Does the taxing entity have voter approval to adjust the general
operating levy to account for changes to assessment rates?
Include one copy of this tax entity's completed form when filing the local government's budget by January 31st, per 29-1-113 C.R.S., with the
Division of Local Government (DLG), Room 521, 1313 Sherman Street, Denver, CO 80203. Questions? Call DLG at (303) 864-7720.
El Yes ❑No
'If the taxing entity's boundaries include more than one county, you must certify the levies to each county. Use a separate form
for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution.
2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of
Form DLG57 on the County Assessor's FINAL certification of valuation).
Page 1 of 4
62
DLG 70 (Rev.9/23)
CERTIFICATION OF TAX LEVIES, continued
THIS SECTION APPLIES TO TITLE 32, ARTICLE 1 SPECIAL DISTRICTS THAT LEVY TAXES
FOR PAYMENT OF GENERAL OBLIGATION DEBT (32-1-1603 C.R.S.). Taxing entities that are
Special Districts or Subdistricts of Special Districts must certify separate mill levies and revenues to the
Board of County Commissioners, one each for the funding requirements of each debt (32-1-1603, C.R.S.)
Use additional pages as necessary. The Special District's or Subdistrict's total levies for general obligation
bonds and total levies for contractual obligations should be recorded on Page 1, Lines 3 and 4 respectively.
CERTIFY A SEPARATE MILL LEVY FOR EACH BOND OR CONTRACT:
BONDS':
1. Purpose of Issue: N/A
Series:
Date of Issue:
Coupon Rate:
Maturity Date:
Levy:
Revenue:
2. Purpose of Issue:
Series:
Date of Issue:
Coupon Rate:
Maturity Date:
Levy:
Revenue:
CONTRACTS':
3. Purpose of Contract: N/A
Title:
Date:
Principal Amount:
Maturity Date:
Levy:
Revenue:
4. Purpose of Contract:
Title:
Date:
Principal Amount:
Maturity Date:
Levy:
Revenue:
Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-1-1603, C.R.S.
Page 2 of 4
63
DLG 70 (Rev.9/23)
Notes:
A Taxing Entity —A jurisdiction authorized by law to impose ad valorem property taxes on taxable property
located within its territorial limits (please see notes B, C, and H below). For purposes of the DLG 70 only, a
taxing entity is also a geographic area formerly located within a taxing entity's boundaries for which the county
assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of
financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an
area of excluded property formerly within a special district with outstanding general obligation debt at the time of
the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general
obligation debt service is administered by another local government'.
B Governing Body —The board of county commissioners, the city council, the board of trustees, the board of
directors, or the board of any other entity that is responsible for the certification of the taxing entity's mill levy.
For example: the board of county commissioners is the governing board ex officio of a county public
improvement district (PID); the board of a water and sanitation district constitutes ex officio the board of directors
of the water subdistrict.
C Local Government - For purposes of this line on Page 1 of the DLG 70, the local government is the political
subdivision under whose authority and within whose boundaries the taxing entity was created. The local
government is authorized to levy property taxes on behalf of the taxing entity. For example, for the purposes of
this form:
I . a municipality is both the local government and the taxing entity when levying its own levy for its entire
jurisdiction;
2. a city is the local government when levying a tax on behalf of a business improvement district (BID)
taxing entity which it created and whose city council is the BID board;
3. a fire district is the local government if it created a subdistrict, the taxing entity, on whose behalf the fire
district levies property taxes.
4. a town is the local government when it provides the service for a dissolved water district and the town
board serves as the board of a dissolved water district, the taxing entity, for the purpose of certifying a
levy for the annual debt service on outstanding obligations.
GROSS Assessed Value - There will be a difference between gross assessed valuation and net assessed
valuation reported by the county assessor only if there is a "tax increment financing" entity (see below), such as a
downtown development authority or an urban renewal authority, within the boundaries of the taxing entity. The
board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed
Value found on Line 2 of Form DLG 57.
B Certification of Valuation by County Assessor, Form DLG 57 - The county assessor(s) uses this form (or one
similar) to provide valuation for assessment information to a taxing entity. The county assessor must provide this
certification no later than August 25th each year and may amend it, one time, prior to December 10"'. Each entity
must use the FINAL valuation provided by assessor when certifying a tax levy.
F TIF Area —A downtown development authority (DDA) or urban renewal authority (URA), may form plan
areas that use "tax increment financing" to derive revenue from increases in assessed valuation (gross minus net,
Form DLG 57 Line 3) attributed to the activities/improvements within the plan area. The DDA or URA receives
the differential revenue of each overlapping taxing entity's mill levy applied against the taxing entity's gross
assessed value after subtracting the taxing entity's revenues derived from its mill levy applied against the net
assessed value.
G NET Assessed Value ----The total taxable assessed valuation from which the taxing entity will derive revenues
for its uses. It is found on Line 4 of Form DLG 57. Please Note: A downtown development authority (DDA)
may be both a taxing entity and have also created its own TIF area and/or have a URA TIF Area within the
DDA's boundaries. As a result DDAs may both receive operating revenue from their levy applied to their
certified NET assessed value and also receive TIF revenue generated by any tax entity levies overlapping the
DDA's TIF Area, including the DDA's own operating levy.
Page 3 of4
64
DLG 70 (Rev 9/23)
H General Operating Expenses (DLG 70 Page 1 Line 1) —The levy and accompanying revenue reported on
Line 1 is for general operations and includes, in aggregate, all levies for and revenues raised by a taxing entity for
purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire
pension levy is included in general operating expenses, unless the pension is voter -approved, if voter -approved,
use Line 7 (Other).
' Temporary Tax Credit for Operations (DLG 70 Page 1 Line 2) —The Temporary General Property Tax
Credit/ Temporary Mill Levy Rate Reduction of 39-1-111.5, C.R.S. may be applied to the taxing entity's levy for
general operations to effect refunds. Temporary Tax Credits (TTCs) are not applicable to other types of levies
(non -general operations) certified on this form because these levies are adjusted from year to year as specified by
the provisions of any contract or schedule of payments established for the payment of any obligation incurred by
the taxing entity per 29-1-301(1,7), C.R.S., or they are certified as authorized at election per 29-1-302(2)(b),
C.R.S.
General Obligation Bonds and Interest (DLG 70 Page 1 Line 3) Enter on this line the total levy required to
pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7) C.R.S., the amount of revenue
levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the
provisions of any contract or schedule of payments. Title 32, Article 1 Special districts and subdistricts must
complete Page 2 of the DLG 70.
x Contractual Obligation (DLG 70 Page 1 Line 4) —If repayment of a contractual obligation with property tax
has been approved at election and it is not a general obligation bond (shown on Line 3), the mill levy is entered on
this line. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the
amount of revenue required for such purpose as specified by the provisions of any contract or schedule of
payments.
L Capital Expenditures (DLG 70 Page 1 Line 5) —These revenues are not subject to the statutory property tax
revenue limit if they are approved by counties and municipalities through public hearings pursuant to 29-1-
301(1.2) C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29-
1-302(1.5) C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should
be entered on Line 5.
Refunds/Abatements (DLG 70 Page 1 Line 6) —The county assessor reports on the Certification of Valuation
(DLG 57 Line 11) the amount of revenue from property tax that the local government did not receive in the prior
year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes
originally charged to them due to errors made in their property valuation. The local government was due the tax
revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since
the government was due the revenue, it may levy, in the subsequent year, a mill to collect the refund/abatement
revenue. An abatement/refund mill levy may generate revenues up to, but not exceeding, the refund/abatement
amount from Form DLG 57 Line 11.
1. Please Note: Pursuant to Article X, Section 3 of the Colorado Constitution, if the taxing entity is in more
than one county, as with all levies, the abatement levy must be uniform throughout the entity's boundaries
and certified the same to each county. To calculate the abatement/refund levy for a taxing entity that is
located in more than one county, first total the abatement/refund amounts reported by each county
assessor, then divide by the taxing entity's total net assessed value, then multiply by 1,000 and round
down to the nearest three decimals to prevent levying for more revenue than was abated/refunded. This
results in an abatement/refund mill levy that will be uniformly certified to all of the counties in which the
taxing entity is located even though the abatement/refund did not occur in all the counties.
" Other (DLG 70 Page 1 Line 7). --Report other levies and revenue not subject to 29-1-301 C.R.S. that were not
reported above. For example: a levy for the purposes of television relay or translator facilities as specified in
sections 29-7-101, 29-7-102, and 29-7-105 and 32-1-1005 (1) (a), C.R.S.; a voter -approved fire pension levy; a
levy for special purposes such as developmental disabilities, open space, etc.
Page 4 of4
65
DLG 70 (Rev.9/23)
LEASE -PURCHASE SUPPLEMENTAL SCHEDULE TO THE
ADOPTED BUDGET (29-1-103(3)(D), C.R.S.
BUDGET YEAR 2023
The Supplemental Schedule must present information separately for all lease -purchase
agreements involving real property and all lease purchase agreements for non -real
property.
I. REAL PROPERTY LEASE -PURCHASE AGREEMENTS:
Description of real Property Lease -Purchase:
Lease of Library Facilities: Year
Total maximum payment liability for all Real Property
Lease Purchase Agreements over the entire terms of all
such agreements, including all optional renewal terms:
Amount
2024 $
$
II. ALL LEASE -PURCHASE AGREEMENTS NOT INVOLVING REAL PROPERTY
Description of Lease -Purchase Item(s):
Description of Lease -Purchase Agreement(s):
Year Amount
Total amount to be expended for all Non -Real Property
Lease Purchase Agreements in Budget Year: 20 $
Total maximum payment liability for all Non -Real Property
Lease Purchase Agreements over the entire terms of all such
Agreements, including all optional renewal terms:
$
66
2024
Capital
Improvement
OVERVIEW OF CAPITAL IMPROVEMENT PROGRAM PROCESS
It is the practice of the High Plains Library District (HPLD) to develop, maintain, and revise when
necessary a continuing Capital Improvement Program (CIP). The CIP covers a five-year planning
horizon, identifying infrastructure and facility projects that the District plans to undertake.
Defining a Capital Improvement
To be included in the CIP, projects need to meet one of the following criteria:
• Construction of a new District asset or expansion of an existing District -owned facility,
including preliminary planning and surveys, cost of land (if applicable), staff and contractual
services for design and construction, and related furnishings and equipment.
• Initial acquisition of a major equipment system, which will become a District asset that has a
cost of $10,000 or more and a useful life of at least three years.
• Major renovation or rehabilitation of an existing District -owned facility that requires an
expenditure of $10,000 or more and will extend the life of the original District asset. Exceptions
have been made for inclusion of a few projects that do not meet the above criteria to make them
more visible to the public and the HPLD Board of Trustees (BOT).
Steps from Submittal to Approval
The CIP process begins with the District's annual Budget kick-off meeting with all Directors and
Managers. The Directors and Managers are given the months of July and August to develop
their CIP requests and review future year requests based on their assessment of needs. The
2024 - 2028 Program includes projects that are pay-as-you-go funded with operating funds and
allocation of fund balance. The Finance Department reviews all requests for funding availability
and reasonableness.
Summary of Expenditures and Funding
The approved five-year CIP for Fiscal Years 2024 through 2028 totals approximately $45.68
million. The 2024 budget includes funds to construct a library in Grover, a library in Mead, and
remodel and improve district -owned facilities. Funding will be from 2024 revenue and the fund
balance in the General Fund.
Impact on the Operating Budget
The completion of many projects is the beginning of recurring costs for the operating budget.
All projects included in the first year of the Capital Program are funded in the 2024 recommended
budget. Projects included in the subsequent years (2025-2028) will be approved by the BOT in
concept only. The Program will be updated annually to address specific needs as they arise or
as the BOT goals and policies change.
Thus, it is important for the reader to understand that the District's BOT is not committing funds
for any projects beyond the 2024 year.
68
CAPITAL IMPROVEMENT PROGRAM
Location/Item Description
2024
2025
$ 474,000
2026
2027
2028
RTU1, RTU2, RTU3, RTU4
Total
RTU 1, 2, and 3
$ -
$ 474,000
$ -
$ -
$ -
258,000
Exhaust Fans - EF1, 2, and 3
8,000
Total
New Tech Eqpt (Computer, Phone, Server...)
$ -
$ 30,000
$ -
$ 30,000
$ -
$ 30,000
$ 8,000
$ 40,000
$ 258,000
$ 40,000
Repair, replacement & new equipment
$ 70,000
$ 70,000
$ 70,000
$ 80,000
$ 80,000
Carpet replacement
$ 414,000
Interior paint
$ 21,000
RTU 2
$ 142,000
RTU 1, 3, and 4 and exhaust fan 1
$ 221,898
DSS RTU 5, 6,7, and 8
$ 90,000
Special projects (Facilities)
$ 100,000
$ 10,000
$ 10,000
Special projects (IT)
$ 225,000
$ 33,250
$ 50,000
Total
RTU 3
$ 950,000
$ 143,250
$ 302,000
$ 120,000
$ 341,898
8,000
Base Mounted Pump - B1 & B2
36,000
Relief Fans - RF 1, 2, 3, & 4
$ 32,000
Exhaust Fans - EF1, 2,3, & 4
$ 8,000
Total
Roof
$ -
$ -
$ -
$ 76,000
$ 8,000
230,000
CU2 cooling unit 2 IT room
$ 4,000
Total
Upgrade HVAC automation system
$ -
$ 19,160
$ -
$ -
$ -
$ 234,000
Bollard lights
$ 6,150
Parking lot
$ 10,350
Trees and landscaping
$ 14,600
Replace faucets
$ 4,250
Total
Parking lot maintenance
$ 54,510
$ -
$ -
$ -
$ -
Total
Opening Day Collection
$ -
Grover
$ 35,000
$ -
Mead
$ 480,000
$ -
$ -
Erie & Evans
$ 950,000
$ -
Total
Carbon Valley Regional Library renovations
$ 35,000
$ 1,500,000
$ 480,000
$ -
$ 950,000
$ -
Farr Regional Library renovations
$ 850,000
Centennial Park renovations
$ 600,000
Grover
$ 1,000,000
DSS Archive
$ 6,000,000
$ 4,000,000
Mead
$ 7,000,000
$ 500,000
Erie
$ 2,000,000
$ 7,000,000
Evans
$10,800,000
Total
$ 16,950,000
$ 4,500,000
$ 2,000,000
$17,800,000
$ -
Grand Total
$ 17,989,510
$ 5,597,250
$ 2,302,000
$18,954,000
$ 841,898
69
CAPITAL IMPROVEMENT PROGRAM
Opening Day Collection:
Grover
$ 35,000
Sub total
$ 35,000
New Computers & Other Technology:
IT projects
$ 255,000
Sub total
$ 255,000
Capital Improvements:
DSS archive
$ 6,000,000
Carbon Valley improvements
$ 1,500,000
Centennial Park improvements
$ 600,000
DSS improvements
$ 695,000
Erie improvements
$ -
Farr improvements
$ 850,000
Grover
$ 1,000,000
Riverside improvements
$ 54,510
Mead
$ 7,000,000
Sub total
$ 17,699,510
Total Capital outlay
$ 17,989,510
Opening Day Collection
$ 35,000
New Computers & Other Technology
$ 255,000
Capital Improvements
$ 17,699,510
$ 17,989,510
Opening Day Collection
■ New Computers &
Capital Improvements
1
Other Technology
iiiiii
70
2024
Department
Budgets
01-xxxx-50-01 Board of Trustees
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
668
82
100
750
800
6250 • Bib Processing Supplies
6310 • Postage
6320 • Printing
6340 • Memberships
300
300
300
6345 • Public Relations
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
2,060
1,334
2,600
2,800
2,900
6396 • Meetings
712
696
2,000
3,500
3,900
6397 • Out -of -House Training & Conferences
318
81
500
1,000
1,000
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
Total
3,758
2,193
5,500
8,350
8,900
72
01-xxxx-50-02 Executive Director
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
150
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
526
638
1,000
1,200
1,300
6250 • Bib Processing Supplies
6310 • Postage
6320 • Printing
6340 • Memberships
901
150
860
1,200
1,200
6345 • Public Relations
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
2,254
840
5,000
3,500
3,750
6396 • Meetings
202
2,020
600
3,500
3,500
6397 • Out -of -House Training & Conferences
86
394
300
1,200
1,200
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
Total
3,969
4,042
7,760
10,600
11,100
73
01-xxxx-50-03 Associate Directors
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
170
200
200
200
6236 • Janitorial supplies
6249 • Operating supplies
1,199
495
995
1,355
6250 • Bib Processing Supplies
6310 • Postage
44
10
6320 • Printing
6340 • Memberships
349
451
1,250
1,010
1,010
6345 • Public Relations
6358 • Programs
57,575
46,752
75,730
86,300
86,300
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
21,020
18,909
27,820
40,450
40,200
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
1,500
6394 • Travel and Mileage
1,817
138
3,000
1,500
1,500
6396 • Meetings
838
298
500
500
500
6397 • Out -of -House Training & Conferences
52
6480 • Software
6495 • Other Expense
3,500
5,000
5,000
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
Total
81,813
67,799
112,495
135,955
137,575
74
01-xxxx-10-00 Centennial Park
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 - Minor Equipment/Furniture <$5k
3,122
1,050
2,850
10,950
3,508
6221 - E -book Readers
6236 - Janitorial supplies
6249 - Operating supplies
14,305
9,211
19,200
18,900
18,000
6250 - Bib Processing Supplies
6310 - Postage
134
124
124
6320 - Printing
6340 - Memberships
129
125
500
550
500
6345 - Public Relations
6358 - Programs
6362 - Electric
39,293
13,525
52,000
52,000
53,000
6364 - Water and sewer
3,018
1,066
5,500
5,500
6,000
6365 - Natural gas
5,872
8,896
11,000
15,000
16,000
6367 - Phones
6369 - Disposal Services
6,819
3,862
9,000
9,000
10,000
6379 - Professional Contracts
54,934
24,979
61,360
68,640
70,720
6380 - Gasoline, Motor Oil, Lubricants
6382 - Repair maint. - building
6384 - Repair maint. - vehicles
6385 - Repair maint. - office equipment
495
6387 - Repair, maint., replacement / computer
6388 - Repair maint. - on-line computer
6389 - Repair maint. - other equipment
6394 - Travel and Mileage
222
530
621
621
6395 - In -House Training
6396 - Meetings
33
318
500
300
300
6397 - Out -of -House Training & Conferences
6480 - Software
6495 - Other Expense
160
6510 - Insurance
6520 - Equipment Rentals
6952 - Equip/furniture-over $5000
6954 - New Computers & Other Technology
6980 - Capital improvements
Total
128,020
63,414
162,574
181,585
178,773
75
01-xxxx-15-00 Farr
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5K
3,580
362
3,000
1,750
-
6236 • Janitorial supplies
6249 • Operating supplies
5,495
3,636
11,000
11,000
11,000
6250 • Bib Processing Supplies
6310 • Postage
12
25
100
6320 • Printing
6340 • Memberships
100
44
150
200
200
6345 • Public Relations
6358 • Programs
6362 • Electric
45,161
16,753
70,000
70,000
71,000
6364 • Water and sewer
12,639
5,191
22,000
22,000
23,000
6365 • Natural gas
8,190
9,968
15,000
20,000
15,500
6367 • Phones
6369 • Disposal Services
6,789
4,317
10,000
10,000
10,500
6379 • Professional Contracts
1,746
1,160
1,110
1,110
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
82
98
219
261
261
6396 • Meetings
88
200
200
200
6397 • Out -of -House Training $ Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & Other Technology
6980 - Capital improvements
Total
83,794
40,457
132,729
136,546
132,871
76
01-xxxx-20-00 Carbon Valley
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
11,901
3,255
14,825
12,976
10,725
6221 • E -book Readers
6224 - CVRL Foundation Purchases
6236 • Janitorial supplies
6249 • Operating supplies
17,094
5,481
16,470
16,370
16,370
6250 • Bib Processing Supplies
6310 • Postage
100
100
100
6320 • Printing
6340 • Memberships
171
400
750
750
6345 • Public Relations
6358 • Programs
6362 • Electric
41,228
15,093
55,000
55,000
55,500
6364 • Water and sewer
11,609
1,702
15,000
15,000
15,500
6365 • Natural gas
13,304
7,988
20,000
20,000
21,000
6367 • Phones
6369 • Disposal Services
7,715
5,905
15,000
15,000
16,000
6379 • Professional Contracts
385
5,900
5,900
5,900
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
120
5,000
5,000
5,000
6394 • Travel and Mileage
518
269
3,125
3,275
3,275
6396 • Meetings
125
175
540
540
540
6397 • Out -of -House Training & Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New computers & other technology
6980 - Capital improvements
6986 - Opening Day Collection
Total
104,170
39,868
151,360
149,911
150,660
77
01-xxxx-30-00 Lincoln Park
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
4,333
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
4,374
2,400
6,000
6250 • Bib Processing Supplies
6310 • Postage
74
6320 • Printing
6340 • Memberships
145
200
6345 • Public Relations
6358 • Programs
6362 • Electric
13,046
4,063
16,788
9,000
9,000
6364 • Water and sewer
1,596
860
2,562
1,000
1,000
6365 • Natural gas
3,570
3,701
5,317
4,500
4,500
6367 • Phones
6369 • Disposal Services
3,849
3,876
3,769
2,500
2,500
6379 • Professional Contracts
64,036
34,600
35,400
3,000
3,000
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
114
696
6396 • Meetings
22
100
6397 • Out -of -House Training &Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6530 - Lease / Rent Expense
6952 • Equip/furniture-over $5000
6954 • New computers and other technology
6980 - Capital improvements
Total
95,085
49,500
70,906
20,000
20,000
78
01-xxxx-35-00 LINC - Library INnovation Center
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5K
1,865
3,110
9,224
-
6236 • Janitorial supplies
6249 • Operating supplies
21,866
18,000
69,800
69,800
6250 • Bib Processing Supplies
6310 • Postage
100
100
-
6320 • Printing
6340 • Memberships
150
350
350
6345 • Public Relations
6358 • Programs
6362 • Electric
16,176
22,814
60,000
60,000
61,000
6364 • Water and sewer
23,240
(5,168)
15,000
18,000
19,000
6365 • Natural gas
5,267
24,355
20,000
50,000
51,000
6367 • Phones
6369 • Disposal Services
3,222
5,106
12,000
20,000
21,000
6379 • Professional Contracts
7,318
53,100
94,380
94,380
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
1,000
-
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
900
1,740
1,740
6396 • Meetings
39
200
300
-
6397 • Out -of -House Training $ Conferences
6480 • Software
6495 • Other Expense
12,975
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & Other Technology
6980 - Capital improvements
Total
60,880
78,195
183,560
323,894
318,270
79
01-xxxx-40-00 Outreach
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
1,181
3,226
3,000
3,500
3,500
6236 • Janitorial supplies
6249 • Operating supplies
15,394
4,393
16,700
15,000
17,000
6250 • Bib Processing Supplies
6310 • Postage
125
125
100
6320 • Printing
6340 • Memberships
330
188
1,200
1,200
1,250
6345 • Public Relations
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
17,929
9,265
44,720
46,900
51,420
6380 • Gasoline, Motor Oil, Lubricants
5,553
3,952
16,000
13,500
15,500
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
11,926
7,204
22,700
26,700
20,700
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
1,411
915
10,000
5,500
7,400
6396 • Meetings
214
261
1,000
1,200
1,400
6397 • Out -of -House Training & Conferences
6410 • Books
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
455
6954 • New computers & other technology
6980 - Capital improvements
Total
54,393
29,404
115,445
113,625
118,270
80
01-xxxx-71-00 Erie
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
9,223
5,827
4,140
11,220
-
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
12,136
7,285
13,000
16,750
16,750
6250 • Bib Processing Supplies
6310 • Postage
25
100
100
100
6320 • Printing
6340 • Memberships
139
405
405
405
6345 • Public Relations
6358 • Programs
6362 • Electric
28,972
14,928
50,000
50,000
51,000
6364 • Water and sewer
6,360
2,674
15,000
15,000
15,500
6365 • Natural gas
5,367
4,708
12,000
12,000
13,000
6367 • Phones
6369 • Disposal Services
1,575
1,103
5,000
5,000
5,500
6379 • Professional Contracts
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
889
657
2,413
1,160
1,160
6396 • Meetings
159
200
300
300
6397 • Out -of -House Training & Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New computers & other technology
6980 - Capital improvements
Total
64,820
37,207
102,258
111,935
103,715
81
01-xxxx-72-00 Kersey Library
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
1,872
463
2,000
10,200
5,000
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
2,187
1,094
2,125
2,560
2,560
6250 • Bib Processing Supplies
6310 • Postage
10
10
6320 • Printing
6340 • Memberships
100
150
150
6345 • Public Relations
6358 • Programs
6362 • Electric
1,699
1,087
5,000
5,000
5,500
6364 • Water and sewer
645
357
4,000
4,000
4,500
6365 • Natural gas
852
1,176
4,000
4,000
4,500
6367 • Phones
6369 • Disposal Services
860
1,190
3,000
3,000
3,500
6379 • Professional Contracts
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
32
6384 • Repair maint. - vehicles
6385 • Repair maint. - office equipment
200
200
200
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
435
626
626
6396 • Meetings
287
122
75
25
25
6397 • Out -of -House Training &Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6530 • Lease / Rental expense
6952 • Equip/furniture-over $5000
6954 • New computers and other technology
6980 - Capital improvements
Total
8,402
5,521
20,935
29,771
26,571
82
01-xxxx-73-00 Riverside Library & Cultural Center
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture<$5k
920
5,500
5,500
5,500
6236 • Janitorial supplies
6249 • Operating supplies
6,898
2,321
11,000
12,500
12,500
6250 • Bib Processing Supplies
6310 • Postage
132
126
134
158
158
6320 • Printing
6340 • Memberships
280
102
300
300
300
6345 • Public Relations
6358 • Programs
6362 • Electric
15,492
3,751
25,000
25,000
26,000
6364 • Water and sewer
1,153
235
8,000
8,000
8,500
6365 • Natural Gas
2,607
4,502
8,000
10,000
10,500
6367 • Phones
6369 • Disposal Services
2,126
1,383
4,000
4,000
4,500
6379 • Professional Contracts
95
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
222
200
200
200
6387 • Repair maint. - computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
136
80
1,000
1,000
1,000
6395 - In House Training
6396 • Meetings
25
300
300
300
6397 • Out of House Training & Conferences
6410 - Books
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6952 • Equip/furniture-over $5000
6954 • New computers and other technology
6980 - Capital Improvements
Total
30,061
12,525
63,434
66,958
69,458
83
01-xxxx-74-00 Grover Library
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
2,500
2,500
6250 • Bib Processing Supplies
6310 • Postage
6320 • Printing
6340 • Memberships
6345 • Public Relations
6358 • Programs
6362 • Electric
1,500
1,500
1,575
6364 • Water and sewer
300
300
315
6365 • Natural gas
1,000
1,000
1,050
6367 • Phones
6369 • Disposal Services
200
200
210
6379 • Professional Contracts
17,000
17,000
17,000
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
6396 • Meetings
6397 • Out -of -House Training & Conferences
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
Total
-
-
20,000
22,500
22,650
84
01-xxxx-50-51 Administration
Expense Account
Actual 2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6136 - Workers' Compensation
74,526
61,779
88,000
88,000
90,000
6205 - Bank Service Charges
6220 • Minor Equipment/Furniture <$5k
6236 • Janitorial supplies
6249 • Operating supplies
2,607
8,710
6,500
6,500
6,500
6250 • Bib Processing Supplies
6310 • Postage
50
50
50
6320 • Printing
6340 • Memberships
1,238
1,238
6345 • Public Relations
1,097
6362 • Electric
31,731
7,830
45,000
45,000
46,000
6364 • Water and sewer
10,667
2,742
15,000
15,000
16,000
6365 • Natural gas
9,393
8,241
12,000
20,000
21,000
6367 • Phones
76
6369 • Disposal Services
18,298
10,354
25,000
25,000
28,000
6378 - High Plains RLSS Courier
6379 • Professional Contracts
43,501
23,815
40,800
44,400
45,000
6385 • Repair maint. - office equipment
6394 • Travel and Mileage
6395 - In -House Training
6396 • Meetings
6397 • Out -of -House Training & Conferences
6398 - Treasurer's fee
512,077
764,966
825,000
1,113,750
825,000
6410 - Books
6425 - Periodicals
6480 • Software
6495 • Other expense
33
6510 • Insurance
107,836
163,023
190,000
200,000
210,000
6520 • Equipment Rentals
6530 • Lease / Rental expense
6952 - Equipment / furniture over $5,000
6954 • New Computers & other technology
6980 - Capital improvements
6985 - Lease debt service
Total
813,080
1,052,698
1,247,350
1,557,700
1,287,550
85
01-xxxx-50-53 Community Relations and Marketing
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
1,313
3,669
1,500
5,000
-
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
1,195
14,307
26,000
32,000
32,000
6250 • Bib Processing Supplies
6310 • Postage
16
100
100
100
6320 • Printing
12,218
6,799
23,000
23,000
23,000
6340 • Memberships
5,676
3,793
7,880
11,965
16,965
6345 • Public Relations
38,214
27,721
46,155
74,655
74,655
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
5,797
4,968
19,920
28,920
28,920
6380 • Gasoline, Motor Oil, Lubricants
4,500
4,500
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
3,000
3,000
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
2,062
388
1,250
1,250
1,250
6396 • Meetings
642
725
800
1,250
1,250
6397 • Out -of -House Training & Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6987 - Construction - Graphics
5,000
-
Total
67,133
62,370
131,605
185,640
185,640
86
01-xxxx-50-54 - Information Technology and Innovation
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
2,509
5,000
5,000
5,750
6240 - Supplies Resale - Flash Drives
6249 • Operating supplies
3,160
24,680
3,500
5,000
5,750
6250 • Bib Processing Supplies
6310 • Postage
100
100
115
6320 • Printing
6340 • Memberships
830
10,830
12,455
6345 • Public Relations
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
269,062
176,778
321,704
397,550
457,183
6369 • Disposal Services
1,500
1,500
1,725
6379 • Professional Contracts
35,172
21,170
57,865
52,075
59,886
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
160,151
90,741
172,800
216,000
248,400
6387 • Repair, maint., replacement / computer
303,142
166,267
467,400
350,950
403,593
6388 • Repair maint. - on-line computer
137,773
247,305
209,854
327,266
376,356
6389 • Repair maint. - other equipment
18,796
830
51,500
132,500
152,375
6394 • Travel and Mileage
2,191
686
3,900
21,500
24,725
6395 - In -House Training
6396 • Meetings
150
250
288
6397 • Out -of -House Training & Conferences
6480 • Software
219,013
265,624
409,784
614,535
706,715
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
46,992
(7,836)
355,000
255,000
63,250
6980 • Capital Improvements
6985 • Lease
Total
1,197,961
986,245
2,060,887
2,390,056
2,518,566
87
01-xxxx-50-55 Human Resources
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
525
850
1,200
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
783
1,778
650
700
200
6250 • Bib Processing Supplies
6310 • Postage
143
50
-
50
6320 • Printing
6340 • Memberships
7,838
1,314
7,914
8,014
8,014
6345 • Public Relations
7,431
7,200
14,600
10,950
14,750
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
74,777
49,093
78,625
95,155
99,805
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6393 - Tuition Reimbursement
9,832
12,519
25,000
25,000
30,000
6394 • Travel and Mileage
1,112
473
700
720
-
6395 - In -House Training
(3,261)
15,516
36,400
39,600
39,600
6396 • Meetings
390
100
100
6397 • Out -of -House Conference & Meetings
18,514
18,895
60,000
60,000
60,000
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
Total
117,169
107,703
224,789
241,439
252,519
88
01-xxxx-50-56 Finance
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6205 -Bank Service Charges
1,083
471
1,980
1,980
1,980
6220 • Minor Equipment/Furniture <$5k
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
13
414
750
750
750
6250 • Bib Processing Supplies
6310 • Postage
825
990
1,050
6320 • Printing
6340 • Memberships
991
411
1,000
1,200
1,200
6345 • Public Relations
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
67,160
54,364
69,420
78,525
81,505
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
104
33
375
393
414
6396 • Meetings
6397 • Out -of -House Training & Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
Total
69,351
55,693
74,350
83,838
86,899
89
01-xxxx-50-57 Foundation
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
769
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
121
509
200
950
525
6250 • Bib Processing Supplies
6310 • Postage
1,500
29
550
550
550
6320 • Printing
178
1,000
1,000
1,000
6340 • Memberships
321
255
1,200
1,675
1,675
6345 • Public Relations
500
1,000
1,000
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
269
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
37
900
900
900
6395 - In -House Training
6396 • Meetings
21
17
750
750
750
6397 • Out -of -House Training & Conferences
6480 • Software
2,460
6495 • Other Expense
2,150
4,248
4,248
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
6954 • New Computers & other technology
Total
1,963
4,523
7,250
11,073
10,648
90
01-xxxx-50-58 Facilities Services
Expense Account
Actual 2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
347
2,000
5,000
5,000
6221 • E -book Readers
6236 • Janitorial supplies
41,495
46,604
64,000
130,000
130,000
6249 • Operating supplies
799
1,541
6250 • Bib Processing Supplies
6310 • Postage
177
6320 • Printing
6340 • Memberships
2,400
3,000
3,000
6345 • Public Relations
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
539,803
364,080
553,800
932,000
932,000
6380 • Gasoline, Motor Oil, Lubricants
2,536
1,735
8,000
6,000
6,000
6382 • Repair maint. - building
382,989
228,131
465,000
500,000
500,000
6383 • Repair maint. - grounds
200
6384 • Repair maint. - vehicles
4,456
271
5,000
5,000
5,000
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
10,000
6394 • Travel and Mileage
2,602
2,191
10,000
10,000
10,000
6396 • Meetings
6397 • Out -of -House Training & Conferences
6480 • Software
6495 • Other Expense
6510 • Insurance
6520 • Equipment Rentals
1,000
2,000
2,000
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
70,000
70,000
6954 • New Computers & other technology
6980 • Capital Improvements
3,989,528
5,742,383
15,777,812
17,629,510
4,984,000
Total
4,964,555
6,387,313
16,899,012
19,292,510
6,647,000
91
01-xxxx-50-59 Collection Resources
Expense Account
Actual
2022
YTD
6/30/2023
Budget
2023
Budget
2024
Planned
2025
6220 • Minor Equipment/Furniture <$5k
594
989
3,300
3,300
3,500
6221 • E -book Readers
6236 • Janitorial supplies
6249 • Operating supplies
4,002
(284)
9,650
9,650
10,150
6250 • Bib Processing Supplies
117,500
56,088
236,769
238,769
238,769
6310 • Postage
20,239
14,573
34,100
34,250
34,250
6320 • Printing
6340 • Memberships
50
5,977
450
400
450
6345 • Public Relations
6358 • Programs
6362 • Electric
6364 • Water and sewer
6365 • Natural gas
6367 • Phones
6369 • Disposal Services
6379 • Professional Contracts
368,231
157,036
442,100
428,200
430,900
6380 • Gasoline, Motor Oil, Lubricants
6382 • Repair maint. - building
6384 • Repair maint. - bookmobile
6385 • Repair maint. - office equipment
6387 • Repair, maint., replacement / computer
6388 • Repair maint. - on-line computer
6389 • Repair maint. - other equipment
6394 • Travel and Mileage
768
894
2,850
2,580
3,380
6396 • Meetings
100
100
100
6397 • Out -of -House Training & Conferences
6410 - Books
550,420
243,843
547,000
552,000
552,000
6425 - Newspapers & Periodicals
33,722
20,420
55,300
55,500
55,500
6430 - Ebooks
111,485
57,836
140,000
155,000
160,000
6460 - Compact Discs
34,108
15,639
38,800
42,500
42,500
6480 • Software
6490 - DVD/BluRay
62,228
20,282
145,000
115,000
115,000
6495 • Other Expense
6496 - Electronic resources
416,642
270,206
490,000
574,000
574,000
6500 • Platform Fees
1,125
11,737
15,900
15,900
15,900
6510 • Insurance
6520 • Equipment Rentals
6940 • Improvement to Buildings
6952 • Equip/furniture-over $5000
16,797
6954 • New Computers & other technology
6,239
6986 - Opening Day Collection
19,155
46,796
315,500
35,000
480,000
Total
1,763,305
922,032
2,476,819
2,262,149
2,716,399
92
2024
'Budget String
Coding
Budget String Coding - Alpha Sort
The following format is used for coding expenses for purchase order requisitions and for future
budgeting:
Fund
Definitions:
Expense Location Department Project
• Fund: A fiscal and accounting entity with a set of accounts recording revenues and
expenditures of the entity.
• Expenses: Charges incurred for operation, maintenance, supplies, equipment, etc to
benefit the current fiscal period.
• Location: Various branch location or member library designations associated with a two -
digit code.
• Department: A two -digit code associated with District Support Services departments.
• Project: A four -digit code associated with special expenditure categories.
Coding Examples
Example One: 01-6220-50-51
01=General Fund 6220=Minor Equipment 50=District Support Services 51=Administration
Example Two: 01-6249-10-00
01=General Fund 6249=Operating Supplies 10=Centennial Park 00=No Department
Example Three*: 01-6358-10-00-1001
01=General Fund 6358=Programs 10=Centennial Park 00=No Department
1001=Centennial Park Programs
*In most instances you will not need to code for projects unless you have expenses specifically
related to an item on the project list.
94
Schedule of Budget Codes
Fund
Expense Location
❑❑- ❑❑❑❑- ❑❑-
Location Codes
10 Centennial Park
15 Farr
20 Carbon Valley
30 Lincoln Park
35 LINC - Library 1Nnovation Center
40 Bookmobile
50 District Support Services
70 Ault (Northern Plains)
71 Erie
72 Kersey Library
73 Riverside Library & Cultural Center
74 Grover
75 Eaton
80 Fort Lupton
85 Hudson
90 Johnstown (Glenn A. Jones)
95 Platteville
00 High Plains Library District
Department Project
❑❑ - ❑❑❑❑
Department Codes
00 None
01 Board of Trustees
02 Executive Director
03 Associate Director
51 Administration
53 Public Information
54 Information Technology
55 Human Resources
56 Finance
57 Foundation
58 Facility Services
59 Collection Development
65 Virtual Library
Programs/Professional Contracts/Project Codes
Programs
1010 Centennial Park
1015 Farr
1020 Carbon Valley
1030 Lincoln Park
1071 Erie
1072 Kersey
1073 Riverside Library & Cultural Center
8001 Outreach - programming
Project
2010
2013
2014
3513
8501
Riverside Library & Cultural Ctr.
Lincoln Park
Energy Performance project
Interlibrary Loan system
Spell Grant
Professional Contracts
5010 Centennial Park
5015 Farr
5020 Carbon Valley
5030 Lincoln Park
5071 Erie
5072 Kersey
5073 Riverside Library & Cultural Ctr
8002 Outreach - professional contracts
95
Fund Code
01 General Fund / for the High Plains Library District
Expenditure Codes
6205 Bank Services Charges / Fees paid for bank for funding.
6410 Books / Hardbound or softbound materials
purchased, not via a subscription.
6980 Capital Improvements / Permanent repairs, upgrades,
remodel or improvements made to enhance the appearance of a
District building.
6460 Compact Discs / Recorded audio
materials including music, in compact disk (CD) form.
6010 Contingency / An amount budgeted for
expenditures that cannot be foreseen and planned for in the
budget process because of an
occurrence of an unusual or extraordinary event.
6137 Dental Insurance / Premium paid for dental insurance
coverage as elected by employees.
6369 Disposal Services / Pick up and removal of waste and
recyclable materials.
6490 DVD/Blue Ray / Recorded visual material in DVD or Blue
Ray format.
6430 EBooks / Recorded audio materials in cassette type form.
6362 Electric / Expenditures for electrical services provided by a
public utility company.
6496 Electronic Resources / Subscription on-line databases.
6221 E Readers / Includes Kindle and (pads.
6952 Equipment/Furniture over $5000 / Equipment or furniture
items costing more than $5000.
6520 Equipment Rentals / Rental costs for equipment rented by
the District including rentals of postage meter machines.
6148 Federal Unemployment Taxes / Amounts paid by the
District to provide unemployment
compensation benefits for employees.
6203 Fees — Other / Miscellaneous fees.
6224 Foundation Purchases / Items purchased by the District
that the Foundation has approved for funding.
6380 Gasoline, Motor Oil, Lubricants / Expenses for fuel and
lubricants to operate District vehicles.
6395 In -House Training / Costs of in-house classes and seminars
for staff needs.
6510 Insurance / Premiums paid for coverage of bookmobiles,
buildings, general liability and
Directors and Officers of the District.
6236 Janitorial Supplies / Items used to clean and supply
facilities, such as floor finish, stain remover, toilet tissue, paper
towels, hand soap, event, and vacuum bags.
6985 Lease Payment / Payments made to lease Library buildings.
Debt service transfer for
2001 COPS and 2006 COPS.
6145 Legal Shield / Employee paid Legal Services
6112 Life/Disability Insurance / Premium paid for short-term and
long-term, life and disability insurance coverage.
6138 Medical Insurance / Premium paid for medical costs for
insurance coverage as elected by employees.
6146 Medicare / Federal withholding contribution as part of social
security program.
6340 Memberships / Payment of membership dues to
professional organizations.
6396 Meetings / Incidental expenses incurred when hosting or
attending meetings.
6220 Minor Equipment / Items costing less than $5000, such as
VCRs, projectors, televisions, display units and typewriters.
6365 Natural Gas / Expenditures for natural gas services provided
by a public utility company.
6954 New Computers & Other Technology / Includes personal
computers, monitors, printers, and multi -functional equipment.
6986 Opening Day Collection / Expenses incurred in purchasing
Library materials for opening day inventory.
6249 Operating Supplies / Items such as pens, paper, tape,
scissors, desk accessories, binders, paper clips, security cases,
seasonal
decorations, break room supplies, and craft supplies. Items costing
$100 and less.
6495 Other Expense / Expenses not otherwise classified.
6397 Out -of -House Training & Conferences /
Expenses incurred for conference attendance and out -of -house
training.
6425 Periodicals / Printed materials purchased with a subscription
for magazines, newspapers, or professional journals.
6367 Phones / Phone service charges paid to a private utility
company, including cell phones and networking line connections.
6310 Postage / Mailing costs for sending letters and packages.
6320 Printing / Printing and copying of materials for internal and
external use.
6379 Professional Contracts / Payment for services rendered by
outside contractors (organizations or individuals).
6358 Programs / Expenditures to promote and conduct programs
such as Summer Reading, National Library Week and Children's
96
Read Week. May include prizes, arts and crafts supplies,
decorations and refreshments.
6345 Public Relations / Advertising expenses, including
recruitment ads, newspaper publications and promotional items.
6382 Repair & Maintenance -Buildings / Materials and supplies
for the repair and maintenance of District buildings. Includes light
bulbs, paint, lumber, and hardware supplies.
6387 Repair, Maintenance, Replacement- Computer / Services,
supplies and maintenance agreements purchased to repair and
maintain computer equipment, such as monitors, central
processing units and printers. Also includes cost of replacement
computers.
6385 Repair & Maintenance -Office Equipment
Services, supplies and maintenance agreements purchased to
repair and maintain office equipment, such as copy machines,
microfiche reader/printers and fax machines.
6388 Repair & Maintenance -On-line Computer / Costs of
upkeep for the Dynix Horizon system.
6389 Repair & Maintenance -Other Equipment
Services, supplies and maintenance agreements purchased to
repair and maintain any equipment that is not otherwise classified.
6384 Repair & Maintenance -Vehicles / Repair and maintenance
costs for District vehicles.
6144 Retirement/401A/457 Expense / Employee paid contribution
to the 401A mandatory and 457 elective retirement plan.
6200 Retirement — Employer Contribution / Amount paid by
District to match employees' contribution to the 401A retirement
plan.
6110 Salaries / Wages paid to employees who are employed by
the District.
6140 Social Security / Social Security taxes paid by the District
on the employees' behalf.
6480 Software / Published software programs and site licenses.
6149 State Unemployment Taxes /Amounts paid by the District
to provide unemployment compensation benefits for employees.
6000 Tax Distribution to Member Libraries
6250 Tech Processing Supplies / Items purchased for
processing library collection items.
6105 Third Party Health Insurance Payment /
Insurance payment for COBRA insurance
coverage.
6394 Travel & Mileage / Reimbursement for mileage parking,
meals, and incidental
expenses incurred by a District employee when conducting District
business. This does not include expenses incurred for conferences
and training.
6398 Treasurer Fee / Fees paid to the county for collection and
distribution of property taxes.
6393 Tuition Reimbursement / Reimbursement for classes taken
by those employees continuing
their education.
6139 Vision Insurance / Premium paid for vision insurance
coverage as elected by employees.
6364 Water and Sewer / Expenditures for services provided by
public or private companies.
6136 Worker's Compensation / Premium paid for worker's
compensation insurance policy to provide medical care to
employees in the case of a work related accident.
97
Budget String Coding - Numeric Sort
The following format is used for coding expenses for purchase order requisitions and for future
budgeting:
Fund
Definitions:
Expense Location Department Project
• Fund: A fiscal and accounting entity with a set of accounts recording revenues and
expenditures of the entity.
• Expenses: Charges incurred for operation, maintenance, supplies, equipment, etc to
benefit the current fiscal period.
• Location: Various branch location or member library designations associated with a two -
digit code.
• Department: A two -digit code associated with District Support Services departments.
• Project: A four -digit code associated with special expenditure categories.
Coding Examples
Example One: 01-6220-50-51
01=General Fund 6220=Minor Equipment 50=District Support Services 51=Administration
Example Two: 01-6249-10-00
01=General Fund 6249=Operating Supplies 10=Centennial Park 00=No Department
Example Three*: 01-6358-10-00-1001
01=General Fund 6358=Programs 10=Centennial Park 00=No Department
1010=Centennial Park Programs
*In most instances you will not need to code for projects unless you have expenses specifically related to
an item on the project list.
98
Schedule of Budget Codes
Fund
Expense Location
❑❑ - O1=11=11=1- ❑❑ -
Location Codes
10 Centennial Park
15 Farr
20 Carbon Valley
30 Lincoln Park
35 LINC - Library INnovation Center
40 Bookmobile
50 District Support Services
70 Ault (Northern Plains)
71 Erie
72 Kersey Library
73 Riverside Library & Cultural Center
74 Grover
75 Eaton
80 Fort Lupton
85 Hudson
90 Johnstown (Glenn A. Jones)
95 Platteville
00 High Plains Library District
Department Project
❑❑ - ❑❑❑❑
Department Codes
00 None
01 Board of Trustees
02 Executive Director
03 Associate Director
51 Administration
53 Public Information
54 Information Technology
55 Human Resources
56 Finance
57 Foundation
58 Facility Services
59 Collection Development
65 Virtual Library
Program/Professional Contracts/Project Codes
Programs
1010 Centennial Park
1015 Farr
1020 Carbon Valley
1030 Lincoln Park
1071 Erie
1072 Kersey
1073 Riverside Library & Cultural Center
8001 Outreach
Projects
2012 Riverside Library & Cultural Ctr.
2013 Lincoln Park
2014 Energy Performance
3513 Interlibrary Loan system
8501 Spell Grant
6000 Tax Distribution to Member Libraries
Professional Contracts
5010 Centennial Park
5015 Farr
5020 Carbon Valley
5030 Lincoln Park
5071 Erie
5072 Kersey
5073 Riverside Library & Cultural Ctr.
8002 Outreach
99
6010 Contingency / An amount budgeted for
expenditures that cannot be foreseen and planned
for in the budget process because of an
occurrence of an unusual or extraordinary event.
6105 Third Party Health Insurance Payment /
Insurance payment for COBRA insurance
coverage.
6110 Salaries / Wages paid to employees who are
employed by the District.
6112 Life/Disability Insurance / Premium paid for
short-term and long-term, life and disability
insurance coverage.
6136 Worker's Compensation / Premium paid for
worker's compensation insurance policy to provide
medical care to employees in the case of a work
related accident.
6137 Dental Insurance / Premium paid for dental
insurance coverage as elected by employees.
6138 Medical Insurance / Premium paid for
medical insurance coverage as elected
by employees.
6139 Vision Insurance / Premium paid for vision
insurance coverage as elected by employees.
6140 Social Security / Social Security taxes paid
by the District on the employees' behalf.
6144 Retirement/401A/457 Expense / Employee
paid contribution to the 401A mandatory and 457
elective retirement plan.
6145 Legal Shield / Employee paid Legal
Services.
6146 Medicare / Federal withholding contribution
as part of social security program.
6148 Federal Unemployment Taxes / Amounts
paid by the District to provide unemployment
compensation benefits for employees.
6149 State Unemployment Taxes / Amounts paid
by the District to provide unemployment
compensation benefits for employees.
6200 Retirement — Employer Contribution /
Amount paid by District to match employees'
contribution to the 401A retirement plan.
6203 Fees — Other / Miscellaneous fees.
6205 Bank Services Charges / Fees paid for bank
services.
6220 Minor Equipment / Items costing less than
$5000, such as VCRs, projectors, televisions,
display units and typewriters.
6221 E Readers / Kindle Fires and IPads.
6224 Foundation Purchases / Items purchased
by the District that the Foundation has approved for
funding.
6236 Janitorial Supplies / Items used to clean
and supply facilities, such as floor finish, stain
remover, toilet tissue, paper towels, hand soap,
and vacuum bags.
6249 Operating Supplies / Items such as pens,
paper, tape, scissors, desk accessories, binders,
paper clips, security cases, seasonal decorations,
break room supplies, and craft supplies. Items
costing $100 and less.
6250 Tech Processing Supplies / Items
purchased for processing library collection items.
6310 Postage / Mailing costs for sending letters
and packages.
6320 Printing / Printing and copying of materials
for internal or external use.
6340 Memberships / Payment of membership
dues to professional organizations.
6345 Public Relations / Advertising expenses,
including recruitment ads, newspaper publications
and promotional items.
6358 Programs / Expenditures to promote and
conduct programs such as Summer Reading,
National Library Week and Children's Read Week.
May include prizes, arts and crafts, supplies,
decorations and refreshments.
6362 Electric / Expenditures for electrical services
provided by a public utility company.
6364 Water and Sewer / Expenditures for services
provided by public or private companies.
6365 Natural Gas / Expenditures for natural gas
services provided by a public utility company.
6367 Phones / Phone service charges paid to a
private utility company, including cell phones and
networking line connections.
6369 Disposal Services / Pick up and removal of
waste and recyclable materials.
6379 Professional Contracts / Payment for
services rendered by outside contractors
(organizations or individuals).
100
6380 Gasoline, Motor Oil, Lubricants / Expenses
for fuel and lubricants to operate District vehicles.
6382 Repair & Maintenance -Buildings / Materials
and supplies for the repair and maintenance of
District buildings. Includes light bulbs, paint,
lumber, and hardware supplies.
6384 Repair & Maintenance -Vehicles / Repair
and maintenance costs for District vehicles.
6385 Repair & Maintenance -Office Equipment /
Services, supplies and maintenance
agreements purchased to repair and maintain
office equipment, such as copy machines,
microfiche reader/printers and fax machines.
6387 Repair, Maintenance, Replacement -
Computer / Services, supplies and maintenance
agreements purchased to repair and maintain
computer equipment, such as monitors, central
processing units and printers. Also includes cost of
replacement computers.
6388 Repair & Maintenance -On-line Computer /
Cost of upkeep for the Dynix Horizon system.
6389 Repair & Maintenance -Other Equipment /
Services, supplies and maintenance agreements
purchased to repair and maintain any equipment
that is not otherwise classified.
6393 Tuition Reimbursement / Reimbursement
for classes taken by those employees continuing
their education.
6394 Travel & Mileage / Reimbursement for
mileage, parking, meals, and incidental
expenses incurred by a District employee when
conducting District business. This does not
include expenses incurred for conferences and
training.
6395 In -House Training / Costs of in-house
classes and seminars for staff needs.
6396 Meetings / Incidental expenses incurred
when hosting or attending meetings.
6397 Out -of -House Training & Conferences /
Expenses incurred for conference attendance, and
out -of -house training.
6398 Treasurer Fee / Fees paid to the county for
collection and distribution of property taxes.
6410 Books / Hardbound or softbound materials
purchased, not via a subscription.
6425 Periodicals / Printed materials purchased
with a subscription for magazines, newspapers, or
professional journals.
6430 E Books / Recorded audio materials in
cassette type form.
6460 Compact Discs / Recorded audio materials
including music in compact disk (CD) form.
6480 Software / Published software programs and
site licenses.
6490 DVD/Blue Ray / Recorded visual material in
DVD or Blue Ray format.
6495 Other Expense / Expenses not otherwise
classified.
6496 Electronic Resources / Subscription costs
for online databases.
6510 Insurance / Premiums paid for coverage of
bookmobiles, buildings, general liability and
Directors and Officers of the District.
6520 Equipment Rentals / Rental costs for
equipment rented by the District including
rentals of postage machine rental.
6952 Equipment/Furniture over $5000 /
Equipment or furniture items costing more
than $5000.
6953 RFID / Costs for the collection management
and inventory control system.
6954 New Computers & Other Technology /
Includes personal computers, monitors, printers,
and multi -functional equipment.
6980 Capital Improvements / Permanent repairs,
upgrades, remodel or improvements made to
enhance the appearance of a District building.
6985 Lease Payment / Payments made to lease
Library buildings. Debt service transfer for 2001
COPS and 2006 COPS.
6986 Opening Day Collection / Expenses
incurred in purchasing Library materials for
opening day inventory.
101
2024
Statistical /
Supplemental
Section
High Plains Library District
Proposed Budget
2024
Original Proposed Budget
Adjustments to Original Proposed Budget:
Adjusted property tax revenue
Adjusted distributions to members
Adjusted Centennial Park renovation budget
Adjust DSS Expansion budget
Adjust capital improvements budget for DSS RTU 5, 6, 7,8
Adjust for two Information Technology Technicians
Revenues
Expenditures
Revenue
Over / (Under)
Expenditures
70,590,790.00 57,989,790.00
350,000.00
1,000,000.00
90,000.00
162,682.00
12,601,000.00
(350,000.00)
(1,000,000.00)
(90,000.00)
(162,682.00)
70,590,790.00 59,592,472.00
10,998,318.00
A - The proposed budget was prepared based on the preliminary information and estimates.
The final valuations were released by the county assessors the last week of November.
B - Increased Centennial Park renovation budget carryforward for current project schedule.
C - Increased DSS Expansion budget for planned scope of project.
D - Increased captial outlay budget for DSS RTU 5, 6, 7, 8.
Replacement had been budgeted for and planned for 2023, but work was not completed.
E - Added two Information Technologists for increased demand.
A
A
B
C
D
E
103
High Plains Library District
Assessed and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
(in thousands of dollars)
Levy Vacant Residential Commercia Industrial Natural State
Year Land Property I Property Property Agricultural Resources Oil & Gas Assessed
Total
Taxable
Assessed
Value
Estimated
Actual
Taxable Value
Total
Direct Tax
Rate
Assessed
Value as a
% of
Actual
Value
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
46,605
55,985
48,576
65,994
57,708
76,518
66,708
85,241
74,516
108,247
915,284
1,146,858
1,192,400
1,413,932
1,460,074
1,789,785
1,846,452
2,090,030
2,101,828
2,434,509
620,508
655,020
677,672
764,517
785,202
959,571
988,053
1,082,697
1,104,430
1,379,293
Source: Weld County Assessor's office
430,782
525,734
680,033
795,317
822,019
938,681
1,217,340
1,196,204
1,169,469
1,357,494
138,769
168,228
172,787
197,001
199,744
190,691
195,667
198,835
190,161
221,751
14,625
18,440
18,187
18,605
22,062
25,222
25,995
28,255
30,236
40,644
5,544,193
7,374,473
4,708,785
4,369,798
6,338,480
9,194,058
8,297,234
4,928,653
10,426,829
14,963,302
710,011
740,461
771,524
813,039
814,026
893,660
1,036,480
1,183,431
1,409,193
958,323
8,420,777
10,685,199
8,269,964
8,438,203
10,499,315
14,068,186
13,673,929
10,793,346
16,506,662
21,463,563
25,523,496
31,560,980
29,936,864
35,327,035
38,645,508
48,245,043
49,819,777
50,333,570
58,634,935
71,824,108
3.249
3.249
3.249
3.249
3.249
3.177
3.177
3.177
3.177
3.177
32.992%
33.856%
27.625%
23.886%
27.168%
29.160%
27.447%
21.444%
28.152%
29.884%
104
Assessed Value History
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0
2014 2015 2016 2017 2018 2019
Total Taxable Assessed Value
2020 2021 2022 2023
Oil & Gas
105
Assessed Value by Property Category
$24,000,000
$22,000,000
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,0000
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Oil & Gas • Residential Property Commercial Property
Industrial Property Agricultural Natural Resources
• State Assessed
106
High Plains Library District
Property Tax Levies and Collections
Last Ten Fiscal Years
(amounts expressed in thousands)
Collections
Total Tax Levy Collected within the Fiscal Year of in
Levy Collect for the Levy Subsequent Total Collections to Date
Year Year Fiscal Year' Tax Amount 2 Percent of Levy Years 3 Tax Amount Percent of Levy
2013 2014 21,063
2014 2015 27,320
2015 2016 35,255
2016 2017 26,930
2017 2018 27,390
2018 2019 33,949
2019 2020 45,044
2020 2021 43,095
2021 2022 34,032
2022 2023 51,878
Source:
1 Final Budget
2 YTD Treasurer's Tax Distribution
3 Not available for years not shown
21,038 99.9%
26,882 98.4%
35,223 99.9%
26,870 99.8%
27,352 99.9%
33,870 99.8%
44,671 99.2%
42,893 99.5%
33,999 99.9%
51,233 98.8%
21,038 99.9%
26,882 98.4%
35,223 99.9%
26,870 99.8%
27,352 99.9%
33,870 99.8%
44,671 99.2%
42,893 99.5%
33,999 99.9%
51,233 98.8%
107
High Plains Library District
Principal Taxpayers
December 31, 2022
2022
Taxable Assessed
Value Rank
Percentage
of Total
Taxable
Assessed
Value
Kerr-Mcgee Oil & Gas Onshore LP
Noble Energy Inc.
PDC Energy Inc.
Extraction Oil & Gas LLC
Crestone Peak Resources LLC
Kerr Mcgee Gathering LLC
Civitas Resources Inc.
Bayswater Exploration and Production LLC
Great Western Operating Company LLC
Highpoint Operating Corporation
Public Service Company of Colorado (Xcel)
Bonanza Creek Energy Inc.
Petroleum Development Corp.
Encana Oil & Gas (USA) Inc.
DCP Midstream LP
EOG Resources Inc.
Vestas Blades America Inc.
Total Gross Taxable Assessed Valuation
Source: Weld County Assessor
2,208,720,490
1,854,003,750
1,714,215,980
862,372,750
544,048,110
485,059,270
457,157,790
391,227,000
327,398,810
308,095,310
$ 9,152,299,260
$ 16,505,661,900
1
2
3
4
5
6
7
8
9
10
13.38%
11.23%
10.39%
5.22%
3.30%
2.94%
2.77%
2.37%
1.98%
1.87%
55.45%
2013
Taxable
Assessed Value
Percentage
of Total
Taxable
Assessed
Rank Value
1,084,062,305 2
1,513,934,823 1
105,314,600 8
224,394,470
121,795,457
250,057,041
203,065,528
144,537,060
84,574,810
51,144,390
$3,782,880,484
4
7
3
5
6
9
10
15.23%
21.27%
1.48%
3.15%
1.71%
3.51%
2.85%
2.03%
1.19%
0.72%
53.14%
108
High Plains Library District
Principal Employers - Weld County
December 31, 2022
2022
Percentage
of Total
County
Employees Rank Employment
JBS Swift Beef Company
Banner Health: Northern Colorado Medical Center
Vestas
Greeley Evans School District 6
Weld County Government
University of Northern Colorado
City of Greeley
UC Health
State Farm Insurance
Aims Community College
State of Colorado (includes UNC)
Haliburton Energy Services, Inc.
Total Principal Employers
Other Employers
Total County Employment
6,000
3,560
2,710
2,258
1,823
1,488
1,145
1,060
950
934
21,928
146,788
168,716
1
2
3
4
5
6
7
8
9
10
3.56%
2.11%
1.61%
1.34%
1.08%
0.88%
0.68%
0.63%
0.56%
0.55%
13.00%
87.00%
100.00%
Source: Weld County Annual Comprehensive Financial Report and Upstate Colorado
2013
Employees
Percentage
of Total
County
Rank Employment
4,619
3,000
872
2,400
1,413
1
2
8
4
6
812 9
1,828
872
3,811
800
20,427
145,233
165,660
5
7
3
10
2.79%
1.81%
0.53%
1.45%
0.85%
0.49%
1.10%
0.53%
2.30%
0.48%
12.33%
87.67%
100.00%
109
High Plains Library District
Demographic and Economic Statistics
Last Ten Fiscal Years
High Plains
Library District Weld County
Year Patron Population Population
Total
Personal Income
($ billions)
Per Capita
Income
Unemployment
Rate
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
245,989
251,308
257,157
259,688
268,307
270,901
290,103
298,361
302,022
300,565
263,691
269,785
274,487
284,876
294,397
304,435
323,637
331,895
340,018
345,152
8.35
8.35
10.74
10.60
11.20
12.50
14.70
15.30
12.70
21.00
29,986
31,657
27,047
42,787
42,701
44,080
46,172
50,198
52,054
56,553
6.70%
3.90%
3.80%
3.80%
3.40%
2.70%
3.00%
7.20%
5.70%
3.00%
Source: Upstate Colorado in cooperation with the University of Northern Colorado
and the State of Colorado demographer.
Library Research Service State of Colorado for HPLD population.
Weld County Annual Comprehensive Financial Report
Note: The HPLD Patron population is shown as a comparative to the Weld County population as the District's
service area approximates the boundary of Weld County.
110
Preliminary Population Forecast
for Weld County
NUMBER OF PEOPLE
700,000
600,000
500,000
400,000
300,000
200,000
100,000
254,230
284,855
331,282
370,053
423,760
474,906
522,680
567,928
610,563
1 1 1 1 1 1 1 1 1
YEAR
111
Population by Age Group Weld County
per State Demographer
■ 0 to 17 18 of 24 25 to 44 45 to 54 55 to 64 ■ 65 to 74 ■ 75 to 84 ■ 85+
112
Projected Weld County Population Change
per State Demographer
500,000
450,000
400,000
350,000
300,000
250,000
200,000
150,000
100,000
50,000
0
2023 2033
■ 85+
■ 75to84
■ 65 to 74
55 to 64
45 to 54
25 to 44
18 ot 24
■ 0to17
113
High Plains Library District
Revenue and expenditure projection through 2032
General Fund
Revenues
Property tax percentages
All other revenue (except investments)
Earnings on investments
Revenues
TAXES
Property taxes - Weld Co. (1)
Property taxes - Boulder Co.
Specific Ownership taxes
TOTAL TAXES
OTHER REVENUE
Charges for services (Copier usage)
Fines, & fees
Earnings on investments
Grants
Contributions - In kind
Miscellaneous
TOTAL OTHER REVENUE
1.33 1.00
0.77 1.52
1.33 0.80 1.02 0.80 1.01 1.01 1.01 1.01
1.01 1.02
2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Actual Actual Actual Budget Budget Projected Projected Projected Projected Projected Projected Projected Projected Projected
$ 43,792,991 $ 43,722,243 $ 33,626,426 $ 51,233,133 $ 68,032,591 $ 54,102,514 $ 55,184,564 $ 44,147,651 $ 44,589,128 $ 45,035,019 $ 45,485,369 $ 45,940,223 $ 46,399,625 $ 47,327,618
561,948 579,368 669,340 645,679 907,398 721,603 736,035 588,828 594,716 600,663 606,670 612,737 618,864 631,241
2,175,372 2,211,114 2,071,809 1,200,000 1,440,000 1,500,000 1,515,000 1,530,150 1,545,452 1,560,906 1,576,515 1,592,280 1,608,203 1,624,285
46,530,311 46,512,725 36,367,575 53,078,812 70,379,989 56,324,117 57,435,599 46,266,629 46,729,296 47,196,589 47,668,555 48,145,240 48,626,693 49,583,144
23,859
588,213
72,519
233,932
918,523 333,310 1,679,623 197,351 210,801 240,000 201,400 178,814 165,842 158,645 154,917 153,278 152,898 153,280
26,280
34,119
64,784
29,177
1,145,248
457,525
208,127 47,673
25,000
80,000
84,351
25,000
100,000
77,801
55,000
100,000
75,000
55,550
60,000
75,750
56,106
36,000
76,508
56,667
21,600
77,273
57,233
12,960
78,045
57,806
7,776
78,826
58,384
4,666
79,614
58,967
2,799
80,410
59,557
1,680
81,214
8,000 8,000 10,000 10,100 10,201 10,303 10,406 10,510 10,615 10,721 10,829
TOTAL REVENUE $ 47,448,834 $ 46,846,035 $ 38,047,198 $ 53,276,163 $ 70,590,790 $ 56,564,117 $ 57,636,999 $ 46,445,443 $ 46,895,138 $ 47,355,233 $ 47,823,472 $ 48,298,519 $ 48,779,591 $ 49,736,424
Expenditures
Salaries
Benefits
Administrative services
Library materials
Facilities/operations
Tax Dist - Member Libraries
Capital outlay
Benefits % of Salaries
Salaries
Benefits
Administrative services
Library materials
Facilities/operations
Operating Expenditures
Tax Dist - Member Libraries
Capital outlay
Debt service (transfers out)
Capital projects (transfers out)
TOTAL EXPENDITURES
Excess of Revenues over
Expenditures
Fund Balance beginning
Fund Balance ending
1.04
1.05
1.03
1.02
1.04
1.02
1.04
1.05
1.03
1.02
1.04
0.8
1 .04
1 .05
1 .03
1.02
1 .04
1.02
1.04
1.05
1.03
1.02
1.04
1.02
1.04
1.05
1.03
1.02
1.04
1.02
1.04
1.05
1.03
1.02
1.04
1.02
1 .04
1 .05
1 .03
1.02
1 .04
1.02
1.04
1.05
1.03
1.02
1.04
1.02
31.8% 31.9% 32.7% 37.8% 38.7% 37.7% 38.0% 38.4% 38.8% 39.1% 39.5% 39.9% 40.3% 40.7%
2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Actual Actual Actual Budget Budget Projected Projected Projected Projected Projected Projected Projected Projected Projected
$ 8,101,739 $ 8,233,202 $ 8,772,256 $ 11,516,106 $ 12,840,559 $ 13,482,585 $ 14,021,888 $ 14,582,764 $ 15,166,074 $ 15,772,717 $ 16,403,626 $ 17,059,771 $ 17,742,162 $ 18,451,849
2,576,750 2,624,724 2,866,324 4,348,961 4,967,413 5,078,558 5,332,486 5,599,110 5,879,066 6,173,019 6,481,670 6,805,753 7,146,041 7,503,343
2,705,907 3,566,497 3,600,349 4,375,666 5,510,500 5,653,116 5,822,709 5,997,391 6,177,312 6,362,632 6,553,511 6,750,116 6,952,620 7,161,198
1,358,192 844,540 1,403,241 1,432,000 1,509,900 1,509,900 1,540,098 1,570,900 1,602,318 1,634,364 1,667,052 1,700,393 1,734,400 1,769,088
1,341,737 1,217,006 2,018,257 1,922,040 2,238,125 2,152,258 2,238,348 2,327,882 2,420,998 2,517,837 2,618,551 2,723,293 2,832,225 2,945,514
16,084,325 16,485,969 18,660,427 23,594,773 27,066,497 27,876,417 28,955,530 30,078,047 31,245,768 32,460,570 33,724,409 35,039,326 36,407,448 37,830,992
9,794,221 10,255,775 7,459,980 11,551,448 14,536,465 13,082,819 13,344,475 10,675,580 10,889,092 11,106,874 11,329,011 11,555,591 11,786,703 12,022,437
9,814,350 4,138,399 24,325,762 16,453,312 17,989,510 5,597,250 2,302,000
18,954,000 841,898 2,500,000
2,000,000 1,500,000
1,200,000 1,200,000
$ 35,692,896 $ 30,880,143 $ 50,446,169 $ 51,599,533 $ 59,592,472 $ 46,556,486 $ 44,602,005 $ 59,707,627 $ 42,976,758 $ 46,067,444 $ 47,053,421 $ 48,094,918 $ 49,394,151 $ 51,053,429
11,755,938 15,965,892 (12,398,971) 1,676,630 10,998,318 10,007,631 13,034,994 (13,262,184) 3,918,380 1,287,789 770,051 203,601 (614,560) (1,317,006)
49,289,432 61,045,370 77,011,262 64,612,291 66,288,921 77,287,239 87,294,870 100,329,864 87,067,680 90,986,060 92,273,849 93,043,900 93,247,501 92,632,941
61,045,370 77,011,262 64,612,291 66,288,921 77,287,239 87,294,870 100,329,864 87,067,680 90,986,060 92,273,849 93,043,900 93,247,501 92,632,941 91,315,935
Assumptions:
No mill levy increase for HPLD.
No additional debt after COPs were paid off in December 2019.
Inflation of approximately 7% to 8 % in early 2022 and slowly decreasing during later 2022. Inflation of about 5% in 2023 and then decreasing to 4% in 2024 and following.
114
Property Tax Assessment Rate Changes pursuant to SB22-238
June 27, 2022
Type of Property
Assessment Rates —
For property tax years
2022 (payable in 2023)
Created under SB21-293
Assessment Rates —
For property tax year
2023 (payable in 2024)
Created under SB22-238
Assessment Rates —
For property tax year 2024
(payable in 2025)
Created under SB22-238
Assessment Rates —
For property tax year
2025 (payable in
2026) & thereafter
Non-
residential
Hotels, motels and B &Bs —
`lodging properties'
29%
27.9%
(Exempt first $30,000 of
Actual Value)
29%
29%
Renewable Energy Production
26.4%
26.4%
26.4%
29%
Agricultural Property
26.4%
26.4%
26.4%
29%
Commercial, Vacant, Industry
29%
27.9%
(For improved commercial
only: exempt first $30,000
of Actual Value)
29%
29%
Oil & Gas
87.5%
87.5%
87.5%
87.5%
Residential
Multi -family housing (i.e.
apartments)
6.80%
6.765%
(Exempt first $15,000 of
Actual Value)
6.8%
7.15%
All other residential property
6.95%
6.765%
(Exempt first $15,000 of
Actual Value)
TBD
(set at a level to hit a total
revenue reduction over the
2023 & 2024 property tax years
of $700 million)
7.15%
Backfill for Property Tax Year 2023 (3 tiers). (There is NO backfill for property tax year 2022 and 2024)
1.) Local governments in counties with over 300,000 people will be made whole for 65% of their lost revenue.
9 counties: Adams, Arapahoe, Boulder, Denver, Douglas, El Paso, Jefferson, Larimer and Weld
*Fire, library, sanitation & water districts, health service districts & municipalities within these counties will receive a higher percentage backfill. Those with an
assessed valuation of more than 10% will be made whole for 90% of their lost revenue. Those with an assessed valuation of less than 10% will be made whole for
100% of their lost revenue.
2.) Local governments in counties with a.) under 300,000 people and b.) an assessed valuation growth of over 10% will be made whole for 90% of their lost
revenue.
10 counties: Chaffee, Eagle, Elbert, Grand, Gunnison, Lake, Montrose, Park, San Miguel and Summit
3.) Local governments in counties with a.) under 300,000 and b.) an assessed valuation growth of under 10% will be made whole for 100% of their lost revenue.
Remaining 45 counties
CCI
115
2024
Glossary
of Terms
GLOSSARY
Abatement — A complete or partial cancellation of a levy imposed by a government.
Accrual Basis — A basis of accounting in which transactions are recognized at the time they are incurred,
as opposed to when cash is received or spent.
Ad Valorem — Commonly referred to as property taxes, are levied on both real and personal property
according to the property's valuation and the mill levy (tax) rate.
Annual Comprehensive Financial Report — An annual financial report of the government's fiscal
condition, which includes a minimum of three parts: 1) Introductory section providing background on
the government, 2) Financial section including the combined general purpose financial statements and
notes, and 3) Statistical section comprising 15 or more tables of non -audited information composed of
10 -year trend data on revenues, expenditures and tax collections.
Appropriation —A legal authorization to incur obligations and to make expenditures for specific
purposes.
Assessed Valuation — The valuation set upon real estate and certain personal property by the County
Assessor as a basis for levying property taxes.
Asset — Resources owned or held by a government which have monetary value.
Audit — A systematic collection of the sufficient, competent evidential matter needed to attest to the
fairness of management's assertions in the financial statements or to evaluate whether management
has efficiently and effectively carried out its responsibilities. The auditor obtains this evidential matter
through inspection, observation, inquiries and confirmations with third parties.
Available (Undesignated) Fund Balance — This refers to the funds remaining from the prior year which
are available for appropriation and expenditure in the current year.
Balance Sheet - The financial statement disclosing the assets, liabilities and equity of an entity at a
specified date in conformity with GAAP (Generally Accepted Accounting Principles).
Balanced Budget —A budget where budgeted expenditures do not exceed budgeted revenues plus
beginning fund balance.
Basis of Accounting — A term used to refer to when revenues, expenditures, expenses, and transfers —
and the related assets and liabilities — are recognized in the accounts and reported in the financial
statements.
Bond —A long term IOU or promise to pay. It is a promise to repay a specified amount of money (the
face amounts of the bond) on a particular date (the maturity date). Bonds are primarily used to finance
capital projects.
Budget — A plan of financial activity for a specific period of time (fiscal year or biennium) indicating all
planned revenues and expenses for the budget period.
Budget Message —A general discussion of the proposed budget as presented in writing by the budget -
making authority to the governing body. The budget message should contain an explanation of the
117
principal budget items, an outline of the government's experience during the past period and its
financial status at the time of the message and recommendations regarding the financial policy for the
coming period.
Budgetary Basis — This refers to the basis of accounting used to estimate financing sources and uses in
the budget. This generally takes one of three forms: GAAP, cash, or modified accrual.
Budget Calendar — The schedule of key dates which a government follows in the preparation and
adoption of the budget.
Budgetary Control —The control or management of a government in accordance with the approved
budget for the purpose of keeping expenditures within the limitations of available appropriations and
resources.
Capital Assets —Assets of significant value and having a useful life of several years. Capital assets are
also called fixed assets.
Capital Budget — The appropriation of bonds or operating revenue for improvements to facilities, and
other infrastructure.
Capital Improvements — Expenditures related to the acquisition, expansion or rehabilitation of an
element of government's physical plant; sometimes referred to as infrastructure.
Capital Improvement Program (CIP) —A plan for capital outlay to be incurred each year over a fixed
number of years to meet capital needs arising from the government's long-term needs.
Capital Outlay— Fixed assets which have a value of $5,000 or more and have a useful economic lifetime
of more than one year; or assets of any value if the nature of the item is such that it must be controlled
for custody purposes as a fixed asset.
Capital Project — Construction, acquisition, or renovation activities which add value to a government's
physical assets or significantly increase their useful life. Also called capital improvements.
Capital Reserve —An account used to segregate a portion of the government's equity to be used for
future capital program expenditures.
Cash Basis — A basis of accounting in which transactions are recognized only when cash is increased or
decreased.
CGFOA - Colorado Government Finance Officers Associations. Colorado chapter of the Government
Finance Officers Association (see GFOA).
CGFO — Certified Government Finance Officer. Certification program offered and administered through
the CGFOA.
Compensated Absences —Absences, such as vacation, illness, and holidays, for which it is expected
employees will be paid. The term does not encompass severance or termination pay, post -retirement
benefits, deferred compensation, or other long-term fringe benefits, such as group insurance and long-
term disability pay.
118
Contingency — A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise
budgeted.
Debt Service — The cost of paying principal and interest on borrowed money according to a
predetermined payment schedule.
Deficit — The excess of an entity's liabilities over its assets or the excess of expenditures or expenses
over revenues during a single accounting period.
Department — The basic organizational unit of government which is functionally unique in its delivery of
services.
Depreciation — An accounting method of allocating the cost of a tangible asset over its estimated useful
life to account for declines in value over time.
Disbursement — The expenditure of monies from an account.
Eisenhower Matrix — A productivity, prioritization, and time -management framework designed to help
prioritize tasks or agenda items by first categorizing them by urgency and importance.
Employee (or Fringe) Benefits — Contributions made by a government to meet commitments or
obligations for employee fringe benefits. Included are the government's share of costs for Social Security
and the various pension, medical, and life insurance plans.
Expenditure — The payment of cash on the transfer of property or services for the purpose of acquiring
an asset, service or settling a loss.
Expense — Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest
or other charges.
Fiscal Policy — A government's policies with respect to revenues, spending, and debt management as
these relate to government services, programs, and capital investment. Fiscal policy provides an agreed
upon set of principles for the planning and programming of government budgets and their funding.
Fiscal Year — A twelve-month period designated as the operating year for accounting and budgeting
purposes in an organization.
Fixed Assets — Assets of long-term character that are intended to continue to be held or used, such as
land, building machinery, furniture, and other equipment.
Full Faith and Credit — A pledge of government's taxing power to repay debt obligations
Full-time Equivalent Position (FTE) —A position converted to the decimal equivalent of a fulltime
position based on 2080 hours per year. For example, a part-time typist working for 20 hours per week
would be the equivalent to .5 of a full-time position.
Fund — A fiscal entity with revenues and expenses which are segregated for the purpose of carrying out
a specific purpose or activity.
Fund Balance —The excess of the assets of a fund over its liabilities, reserves, and carryover.
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GAAP — Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting
and recording, encompassing the conventions, rules and procedures that define accepted accounting
principles.
GASB — Governmental Accounting Standards Board. The authoritative accounting and financial reporting
standard -setting body for government entities.
General Fund —the primary fund used by a government entity that constitutes the core operational and
administrative tasks of the governmental entity.
GFOA— Government Finance Officers Association. A national group whose membership includes
government finance officers through the USA and Canada. Formed to network ideas and strategies for
best governmental accounting strategies. Provides input and limited funding to the GASB.
Goal — A statement of broad direction, purpose or intent based on the needs of the community. A goal is
general and timeless.
Governmental Funds — used to account for activities primarily supported by taxes, grants, and similar
revenue sources. There are five types : General Fund, special revenue funds, capital project funds, debt
service funds, and permanent funds.
Grants — A contribution by a government or other organization to support a particular function. Grants
may be classified as either operational or capital, depending upon the grantee.
Holds / holds pick up — Patron request for a library collection item from one library location to be
delivered to another library location for them to check out or patron request to be put on a waiting list
to be able to check out an item when it becomes available.
HPLD finance committee — the HPLD finance committee consists of the Secretary/Treasurer of the BOT,
one other trustee, the Executive Director, and Finance Manager.
LCI / Library Confidence Indicator — based on the concept of the consumer confidence indicator. An at -
the -moment assessment of how a person feels about the library district based on their perception of the
library district's value to them as an individual, their family, and their community, whether the library
district will be a value in the future, and whether the tax dollars spent are well used.
Levy — To impose taxes for the support of government activities.
Long-term Debt — Debt with a maturity of more than one year after the date of issuance.
Major Fund - funds whose revenues, expenditures/expenses, assets, or liabilities (excluding
extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise
funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds
Mill — The property tax rate which is based on the valuation of property. A tax rate of one mill produces
one dollar of taxes on each $1,000 assessed property valuation.
Modified Accrual Basis — The accrual basis of accounting adapted to the governmental fundtype
measurement focus. Under it, revenues and other financial resource increments are recognized with
they become susceptible to accrual, this is when they become both "measurable" and available to
finance expenditures of the current period." "Available" means collectible in the current period or soon
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enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when
the fund liability is incurred except for (1) inventories of materials and supplies that may be considered
expenditures either when purchased or when used, and (2) prepaid insurance and similar items that
may be considered expenditures either when paid for or when consumed. All governmental funds,
expendable trust funds and agency funds are accounted for using the modified accrual basis of
accounting.
Objective — Something to be accomplished in specific, well-defined, and measurable terms and that is
achievable within a specific time frame.
Obligations —Amounts which a government may be legally required to meet out of its resources.
Operating Revenue — Revenue from any regular source.
Performance Measure — Data collected to determine how effective or efficient a program is in achieving
its objectives.
Program — A group of related activities performed by one or more organizational units for the purpose
of accomplishing a function for which the government is responsible.
Prospector — A consortium of public and academic libraries which share their materials through an
online catalog ordering system.
Purpose — A broad statement of the goals, in terms of meeting public service needs, that a department
is organized to meet.
Reserve — An account used either to set aside budgeted revenues that are not required for expenditure
in the current budget year or to earmark revenues for a specific future purpose.
Reserved Fund Balance —Those portions of fund balance that are not appropriable for expenditure or
that are legally segregated for a specific future use.
Revenue — Sources of income financing the operations of government.
Skills pipeline — skills based programming and workforce development programming designed to
encourage and enhance learning and personal growth.
Supplemental Appropriation — An additional appropriation made by the governing body after the
budget year or biennium has started.
Tax Levy — The resultant product when the tax rate per one hundred dollars is multiplied by the tax
base.
Taxes — Compulsory charges levied by a government for the purpose of financing services performed for
the common benefit of the people. This term does not include specific charges made against particular
persons or property for current or permanent benefit, such as special assessments.
Transfers In/Out —Amounts transferred from one fund to another to assist in financing the services
from the recipient fund.
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Unreserved Fund Balance — The portion of a fund's balance that is not restricted for a specific purpose
and is available for general appropriation.
West Texas Intermediate (WTI) — a benchmark used by oil markets, representing oil produced in the
United States of America.
ACRONYMS
ADA Americans with Disabilities Act
ALA American Library Association
ALTA American Library Trustee Association
BOT Board of Trustees
CAFR Comprehensive Annual Financial Report
CAL Colorado Association of Libraries
CGFOA Colorado Government. Finance Officers Association
CLiC Colorado Library Consortium
COPs Certificates of Participation
CRM Community Relations and Marketing Department
CRS Colorado Revised Statutes
DLG Division of Local Government
DSS District Support Services
ESL English as a Second Language
FDIC Federal Deposit Insurance Corporation
GAAP Generally Accepted Accounting Principles
GFOA Government Finance Officers Association
HPLD High Plains Library District
HPLDF&F High Plains Library District Friends & Foundation
HR Human Resources
ILL Interlibrary Loan
ILS Integrated Library System
IRS Internal Revenue Service
IT Information Technology
ITI Information Technology and Innovation Department
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LCI Library Confidence Indicator
LINC Library Innovation Center
MOVE Mobile, Outreach, Virtual, Experiences Department
MPLA Mountain Plains Library Association
MSEC Mountain States Employers Council
OBPE Outcomes Based Planning and Evaluation
OCLC On -Line Computer Library Center
PDPA Public Deposit Protection Act
PLA Public Library Association
PPE Personal Protection Equipment
RDA Resource Description and Access Standards
RFID Radio Frequency Identifier
RFP Request for Proposal
RTU Roof Top Unit — part of HVAC system
SAS Signature Author Series
SDA Special District Association
SPP Strategic Planning Process
SRA Summer Reading Adventure
STEM Science, Technology, Engineering, and Math
TABOR Colorado Taxpayers Bill of Rights
WTI West Texas Intermediate
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